id	sid	tid	token	lemma	pos
ftr-337	1	1	tcharity	tcharity	NOUN
ftr-337	1	2	really	really	ADV
ftr-337	1	3	does	do	AUX
ftr-337	1	4	begin	begin	VERB
ftr-337	1	5	at	at	ADP
ftr-337	1	6	home	home	NOUN
ftr-337	1	7	:	:	PUNCT
ftr-337	1	8	florida	florida	PROPN
ftr-337	1	9	tax	tax	PROPN
ftr-337	1	10	review	review	NOUN
ftr-337	1	11	volume	volume	NOUN
ftr-337	1	12	12	12	NUM
ftr-337	1	13	2012	2012	NUM
ftr-337	1	14	number	number	NOUN
ftr-337	1	15	9	9	NUM
ftr-337	1	16	629	629	NUM
ftr-337	1	17	the	the	DET
ftr-337	1	18	monetization	monetization	NOUN
ftr-337	1	19	of	of	ADP
ftr-337	1	20	business	business	NOUN
ftr-337	1	21	tax	tax	NOUN
ftr-337	1	22	credits	credit	NOUN
ftr-337	1	23	by	by	ADP
ftr-337	1	24	thomas	thomas	PROPN
ftr-337	1	25	w.	w.	PROPN
ftr-337	1	26	giegerich	giegerich	PROPN
ftr-337	1	27	*	*	PUNCT
ftr-337	2	1	abstract	abstract	ADV
ftr-337	2	2	this	this	DET
ftr-337	2	3	article	article	NOUN
ftr-337	2	4	examines	examine	VERB
ftr-337	2	5	the	the	DET
ftr-337	2	6	history	history	NOUN
ftr-337	2	7	of	of	ADP
ftr-337	2	8	the	the	DET
ftr-337	2	9	development	development	NOUN
ftr-337	2	10	of	of	ADP
ftr-337	2	11	federal	federal	ADJ
ftr-337	2	12	incentive	incentive	NOUN
ftr-337	2	13	tax	tax	NOUN
ftr-337	2	14	credits	credit	NOUN
ftr-337	2	15	,	,	PUNCT
ftr-337	2	16	from	from	ADP
ftr-337	2	17	the	the	DET
ftr-337	2	18	enactment	enactment	NOUN
ftr-337	2	19	of	of	ADP
ftr-337	2	20	the	the	DET
ftr-337	2	21	investment	investment	NOUN
ftr-337	2	22	credit	credit	NOUN
ftr-337	2	23	in	in	ADP
ftr-337	2	24	1962	1962	NUM
ftr-337	2	25	to	to	ADP
ftr-337	2	26	the	the	DET
ftr-337	2	27	cash	cash	NOUN
ftr-337	2	28	grant	grant	NOUN
ftr-337	2	29	in	in	ADP
ftr-337	2	30	lieu	lieu	NOUN
ftr-337	2	31	of	of	ADP
ftr-337	2	32	credits	credit	NOUN
ftr-337	2	33	regime	regime	NOUN
ftr-337	2	34	introduced	introduce	VERB
ftr-337	2	35	as	as	ADP
ftr-337	2	36	part	part	NOUN
ftr-337	2	37	of	of	ADP
ftr-337	2	38	the	the	DET
ftr-337	2	39	american	american	ADJ
ftr-337	2	40	recovery	recovery	NOUN
ftr-337	2	41	and	and	CCONJ
ftr-337	2	42	reinvestment	reinvestment	NOUN
ftr-337	2	43	act	act	NOUN
ftr-337	2	44	of	of	ADP
ftr-337	2	45	2009	2009	NUM
ftr-337	2	46	,	,	PUNCT
ftr-337	2	47	and	and	CCONJ
ftr-337	2	48	methods	method	NOUN
ftr-337	2	49	for	for	ADP
ftr-337	2	50	“	"	PUNCT
ftr-337	2	51	monetizing	monetizing	NOUN
ftr-337	2	52	”	"	PUNCT
ftr-337	2	53	tax	tax	NOUN
ftr-337	2	54	credits	credit	NOUN
ftr-337	2	55	developed	develop	VERB
ftr-337	2	56	in	in	ADP
ftr-337	2	57	the	the	DET
ftr-337	2	58	context	context	NOUN
ftr-337	2	59	of	of	ADP
ftr-337	2	60	state	state	NOUN
ftr-337	2	61	tax	tax	NOUN
ftr-337	2	62	credits	credit	NOUN
ftr-337	2	63	as	as	ADV
ftr-337	2	64	well	well	ADV
ftr-337	2	65	as	as	ADP
ftr-337	2	66	federal	federal	ADJ
ftr-337	2	67	tax	tax	NOUN
ftr-337	2	68	credits	credit	NOUN
ftr-337	2	69	(	(	PUNCT
ftr-337	2	70	and	and	CCONJ
ftr-337	2	71	associated	associate	VERB
ftr-337	2	72	taxation	taxation	NOUN
ftr-337	2	73	issues	issue	NOUN
ftr-337	2	74	)	)	PUNCT
ftr-337	2	75	.	.	PUNCT
ftr-337	3	1	the	the	DET
ftr-337	3	2	principal	principal	ADJ
ftr-337	3	3	thesis	thesis	NOUN
ftr-337	3	4	of	of	ADP
ftr-337	3	5	the	the	DET
ftr-337	3	6	article	article	NOUN
ftr-337	3	7	is	be	AUX
ftr-337	3	8	that	that	SCONJ
ftr-337	3	9	(	(	PUNCT
ftr-337	3	10	1	1	X
ftr-337	3	11	)	)	PUNCT
ftr-337	3	12	the	the	DET
ftr-337	3	13	current	current	ADJ
ftr-337	3	14	array	array	NOUN
ftr-337	3	15	of	of	ADP
ftr-337	3	16	federal	federal	ADJ
ftr-337	3	17	business	business	NOUN
ftr-337	3	18	tax	tax	NOUN
ftr-337	3	19	credits	credit	NOUN
ftr-337	3	20	addressed	address	VERB
ftr-337	3	21	in	in	ADP
ftr-337	3	22	the	the	DET
ftr-337	3	23	article	article	NOUN
ftr-337	3	24	are	be	AUX
ftr-337	3	25	in	in	ADP
ftr-337	3	26	the	the	DET
ftr-337	3	27	nature	nature	NOUN
ftr-337	3	28	of	of	ADP
ftr-337	3	29	subsidies	subsidy	NOUN
ftr-337	3	30	rather	rather	ADV
ftr-337	3	31	than	than	ADP
ftr-337	3	32	structural	structural	ADJ
ftr-337	3	33	components	component	NOUN
ftr-337	3	34	of	of	ADP
ftr-337	3	35	the	the	DET
ftr-337	3	36	computation	computation	NOUN
ftr-337	3	37	of	of	ADP
ftr-337	3	38	a	a	DET
ftr-337	3	39	“	"	PUNCT
ftr-337	3	40	correct	correct	ADJ
ftr-337	3	41	”	"	PUNCT
ftr-337	3	42	tax	tax	NOUN
ftr-337	3	43	;	;	PUNCT
ftr-337	3	44	and	and	CCONJ
ftr-337	3	45	(	(	PUNCT
ftr-337	3	46	2	2	X
ftr-337	3	47	)	)	PUNCT
ftr-337	3	48	therefore	therefore	ADV
ftr-337	3	49	constraining	constrain	VERB
ftr-337	3	50	the	the	DET
ftr-337	3	51	monetization	monetization	NOUN
ftr-337	3	52	of	of	ADP
ftr-337	3	53	these	these	DET
ftr-337	3	54	tax	tax	NOUN
ftr-337	3	55	credits	credit	NOUN
ftr-337	3	56	through	through	ADP
ftr-337	3	57	the	the	DET
ftr-337	3	58	imposition	imposition	NOUN
ftr-337	3	59	of	of	ADP
ftr-337	3	60	normative	normative	ADJ
ftr-337	3	61	-	-	PUNCT
ftr-337	3	62	based	base	VERB
ftr-337	3	63	substantive	substantive	ADJ
ftr-337	3	64	requirements	requirement	NOUN
ftr-337	3	65	is	be	AUX
ftr-337	3	66	inappropriate	inappropriate	ADJ
ftr-337	3	67	.	.	PUNCT
ftr-337	4	1	as	as	SCONJ
ftr-337	4	2	the	the	DET
ftr-337	4	3	article	article	NOUN
ftr-337	4	4	states	state	VERB
ftr-337	4	5	in	in	ADP
ftr-337	4	6	conclusion	conclusion	NOUN
ftr-337	4	7	,	,	PUNCT
ftr-337	4	8	if	if	SCONJ
ftr-337	4	9	the	the	DET
ftr-337	4	10	judgment	judgment	NOUN
ftr-337	4	11	is	be	AUX
ftr-337	4	12	that	that	SCONJ
ftr-337	4	13	tax	tax	NOUN
ftr-337	4	14	expenditures	expenditure	NOUN
ftr-337	4	15	of	of	ADP
ftr-337	4	16	this	this	DET
ftr-337	4	17	kind	kind	NOUN
ftr-337	4	18	play	play	VERB
ftr-337	4	19	a	a	DET
ftr-337	4	20	useful	useful	ADJ
ftr-337	4	21	role	role	NOUN
ftr-337	4	22	(	(	PUNCT
ftr-337	4	23	i.e.	i.e.	X
ftr-337	4	24	,	,	PUNCT
ftr-337	4	25	they	they	PRON
ftr-337	4	26	should	should	AUX
ftr-337	4	27	not	not	PART
ftr-337	4	28	simply	simply	ADV
ftr-337	4	29	be	be	AUX
ftr-337	4	30	repealed	repeal	VERB
ftr-337	4	31	)	)	PUNCT
ftr-337	4	32	,	,	PUNCT
ftr-337	4	33	then	then	ADV
ftr-337	4	34	the	the	DET
ftr-337	4	35	articulation	articulation	NOUN
ftr-337	4	36	of	of	ADP
ftr-337	4	37	the	the	DET
ftr-337	4	38	underlying	underlie	VERB
ftr-337	4	39	goals	goal	NOUN
ftr-337	4	40	and	and	CCONJ
ftr-337	4	41	intended	intend	VERB
ftr-337	4	42	beneficiaries	beneficiary	NOUN
ftr-337	4	43	of	of	ADP
ftr-337	4	44	current	current	ADJ
ftr-337	4	45	tax	tax	NOUN
ftr-337	4	46	-	-	PUNCT
ftr-337	4	47	based	base	VERB
ftr-337	4	48	subsidies	subsidy	NOUN
ftr-337	4	49	should	should	AUX
ftr-337	4	50	be	be	AUX
ftr-337	4	51	sharpened	sharpen	VERB
ftr-337	4	52	and	and	CCONJ
ftr-337	4	53	our	our	PRON
ftr-337	4	54	existing	exist	VERB
ftr-337	4	55	“	"	PUNCT
ftr-337	4	56	delivery	delivery	NOUN
ftr-337	4	57	mechanisms	mechanism	NOUN
ftr-337	4	58	”	"	PUNCT
ftr-337	4	59	closely	closely	ADV
ftr-337	4	60	examined	examine	VERB
ftr-337	4	61	and	and	CCONJ
ftr-337	4	62	possibly	possibly	ADV
ftr-337	4	63	overhauled	overhaul	VERB
ftr-337	4	64	.	.	PUNCT
ftr-337	5	1	i.	i.	PROPN
ftr-337	5	2	introduction	introduction	NOUN
ftr-337	5	3	.............................................................................	.............................................................................	PUNCT
ftr-337	5	4	631	631	NUM
ftr-337	5	5	ii	ii	NOUN
ftr-337	5	6	.	.	PUNCT
ftr-337	6	1	history	history	NOUN
ftr-337	6	2	and	and	CCONJ
ftr-337	6	3	overview	overview	NOUN
ftr-337	6	4	of	of	ADP
ftr-337	6	5	federal	federal	ADJ
ftr-337	6	6	business	business	NOUN
ftr-337	6	7	tax	tax	NOUN
ftr-337	6	8	credits	credit	NOUN
ftr-337	6	9	and	and	CCONJ
ftr-337	6	10	officially	officially	ADV
ftr-337	6	11	sanctioned	sanction	VERB
ftr-337	6	12	monetization	monetization	NOUN
ftr-337	6	13	structures	structure	NOUN
ftr-337	6	14	.....................................................	.....................................................	PUNCT
ftr-337	6	15	640	640	NUM
ftr-337	6	16	a.	a.	NOUN
ftr-337	6	17	the	the	DET
ftr-337	6	18	early	early	ADJ
ftr-337	6	19	years	year	NOUN
ftr-337	6	20	.......................................................................	.......................................................................	PUNCT
ftr-337	7	1	640	640	NUM
ftr-337	7	2	1	1	NUM
ftr-337	7	3	.	.	PUNCT
ftr-337	8	1	the	the	DET
ftr-337	8	2	investment	investment	NOUN
ftr-337	8	3	credit	credit	NOUN
ftr-337	8	4	.....................................................	.....................................................	PUNCT
ftr-337	8	5	640	640	NUM
ftr-337	8	6	2	2	NUM
ftr-337	8	7	.	.	PUNCT
ftr-337	8	8	historic	historic	ADJ
ftr-337	8	9	rehabilitation	rehabilitation	NOUN
ftr-337	8	10	tax	tax	NOUN
ftr-337	8	11	credit	credit	NOUN
ftr-337	8	12	..................................	..................................	PUNCT
ftr-337	8	13	644	644	NUM
ftr-337	8	14	3	3	NUM
ftr-337	8	15	.	.	PUNCT
ftr-337	8	16	energy	energy	NOUN
ftr-337	8	17	tax	tax	NOUN
ftr-337	8	18	credit	credit	NOUN
ftr-337	8	19	...........................................................	...........................................................	PUNCT
ftr-337	8	20	645	645	NUM
ftr-337	8	21	4	4	NUM
ftr-337	8	22	.	.	PUNCT
ftr-337	8	23	alcohol	alcohol	NOUN
ftr-337	8	24	fuels	fuel	NOUN
ftr-337	8	25	credit	credit	NOUN
ftr-337	8	26	.......................................................	.......................................................	PUNCT
ftr-337	8	27	647	647	NUM
ftr-337	8	28	5	5	NUM
ftr-337	8	29	.	.	PUNCT
ftr-337	8	30	nonconventional	nonconventional	ADJ
ftr-337	8	31	source	source	NOUN
ftr-337	8	32	fuels	fuel	NOUN
ftr-337	8	33	credit	credit	NOUN
ftr-337	8	34	............................	............................	PUNCT
ftr-337	8	35	648	648	NUM
ftr-337	8	36	*	*	PUNCT
ftr-337	8	37	partner	partner	PROPN
ftr-337	8	38	,	,	PUNCT
ftr-337	8	39	mcdermott	mcdermott	PROPN
ftr-337	8	40	,	,	PUNCT
ftr-337	8	41	will	will	NOUN
ftr-337	8	42	&	&	CCONJ
ftr-337	8	43	emery	emery	PROPN
ftr-337	8	44	.	.	PUNCT
ftr-337	9	1	the	the	DET
ftr-337	9	2	author	author	NOUN
ftr-337	9	3	gratefully	gratefully	ADV
ftr-337	9	4	acknowledges	acknowledge	VERB
ftr-337	9	5	the	the	DET
ftr-337	9	6	substantial	substantial	ADJ
ftr-337	9	7	assistance	assistance	NOUN
ftr-337	9	8	provided	provide	VERB
ftr-337	9	9	by	by	ADP
ftr-337	9	10	his	his	PRON
ftr-337	9	11	associate	associate	NOUN
ftr-337	9	12	,	,	PUNCT
ftr-337	9	13	amy	amy	PROPN
ftr-337	9	14	e.	e.	PROPN
ftr-337	9	15	drake	drake	PROPN
ftr-337	9	16	,	,	PUNCT
ftr-337	9	17	in	in	ADP
ftr-337	9	18	the	the	DET
ftr-337	9	19	preparation	preparation	NOUN
ftr-337	9	20	of	of	ADP
ftr-337	9	21	this	this	DET
ftr-337	9	22	paper	paper	NOUN
ftr-337	9	23	.	.	PUNCT
ftr-337	10	1	this	this	DET
ftr-337	10	2	article	article	NOUN
ftr-337	10	3	was	be	AUX
ftr-337	10	4	originally	originally	ADV
ftr-337	10	5	presented	present	VERB
ftr-337	10	6	as	as	ADP
ftr-337	10	7	a	a	DET
ftr-337	10	8	paper	paper	NOUN
ftr-337	10	9	at	at	ADP
ftr-337	10	10	the	the	DET
ftr-337	10	11	tax	tax	NOUN
ftr-337	10	12	club	club	NOUN
ftr-337	10	13	on	on	ADP
ftr-337	10	14	december	december	PROPN
ftr-337	10	15	21	21	NUM
ftr-337	10	16	,	,	PUNCT
ftr-337	10	17	2011	2011	NUM
ftr-337	10	18	at	at	ADP
ftr-337	10	19	a	a	DET
ftr-337	10	20	meeting	meeting	NOUN
ftr-337	10	21	held	hold	VERB
ftr-337	10	22	in	in	ADP
ftr-337	10	23	the	the	DET
ftr-337	10	24	new	new	PROPN
ftr-337	10	25	york	york	PROPN
ftr-337	10	26	city	city	PROPN
ftr-337	10	27	chapter	chapter	NOUN
ftr-337	10	28	of	of	ADP
ftr-337	10	29	the	the	DET
ftr-337	10	30	harvard	harvard	PROPN
ftr-337	10	31	club	club	NOUN
ftr-337	10	32	.	.	PUNCT
ftr-337	11	1	630	630	NUM
ftr-337	11	2	florida	florida	PROPN
ftr-337	11	3	tax	tax	PROPN
ftr-337	11	4	review	review	NOUN
ftr-337	11	5	[	[	X
ftr-337	11	6	vol.12:9	vol.12:9	X
ftr-337	11	7	b.	b.	PROPN
ftr-337	11	8	the	the	DET
ftr-337	11	9	tax	tax	NOUN
ftr-337	11	10	benefit	benefit	NOUN
ftr-337	11	11	transfer	transfer	NOUN
ftr-337	11	12	rules	rule	NOUN
ftr-337	11	13	...............................................	...............................................	PUNCT
ftr-337	12	1	650	650	NUM
ftr-337	12	2	1	1	NUM
ftr-337	12	3	.	.	PUNCT
ftr-337	12	4	enhanced	enhance	VERB
ftr-337	12	5	incentives	incentive	NOUN
ftr-337	12	6	for	for	ADP
ftr-337	12	7	capital	capital	NOUN
ftr-337	12	8	investment	investment	NOUN
ftr-337	12	9	...................	...................	PUNCT
ftr-337	13	1	650	650	NUM
ftr-337	13	2	2	2	NUM
ftr-337	13	3	.	.	PUNCT
ftr-337	14	1	the	the	DET
ftr-337	14	2	safe	safe	ADJ
ftr-337	14	3	harbor	harbor	NOUN
ftr-337	14	4	leasing	leasing	NOUN
ftr-337	14	5	rules	rule	NOUN
ftr-337	14	6	......................................	......................................	PUNCT
ftr-337	15	1	651	651	NUM
ftr-337	15	2	3	3	NUM
ftr-337	15	3	.	.	X
ftr-337	15	4	revision	revision	NOUN
ftr-337	15	5	and	and	CCONJ
ftr-337	15	6	repeal	repeal	NOUN
ftr-337	15	7	of	of	ADP
ftr-337	15	8	the	the	DET
ftr-337	15	9	safe	safe	ADJ
ftr-337	15	10	harbor	harbor	NOUN
ftr-337	15	11	leasing	leasing	NOUN
ftr-337	15	12	rules	rule	NOUN
ftr-337	15	13	..	..	PUNCT
ftr-337	16	1	658	658	NUM
ftr-337	16	2	4	4	NUM
ftr-337	16	3	.	.	PUNCT
ftr-337	17	1	the	the	DET
ftr-337	17	2	friendship	friendship	NOUN
ftr-337	17	3	dairies	dairy	NOUN
ftr-337	17	4	case	case	NOUN
ftr-337	17	5	...........................................	...........................................	PUNCT
ftr-337	17	6	659	659	NUM
ftr-337	17	7	c.	c.	NOUN
ftr-337	17	8	the	the	DET
ftr-337	17	9	tax	tax	NOUN
ftr-337	17	10	reform	reform	PROPN
ftr-337	17	11	act	act	NOUN
ftr-337	17	12	of	of	ADP
ftr-337	17	13	1986	1986	NUM
ftr-337	17	14	:	:	PUNCT
ftr-337	17	15	neutrality	neutrality	NOUN
ftr-337	17	16	and	and	CCONJ
ftr-337	17	17	targeted	target	VERB
ftr-337	17	18	tax	tax	NOUN
ftr-337	17	19	credits	credit	NOUN
ftr-337	17	20	.....................................................................................	.....................................................................................	PUNCT
ftr-337	17	21	660	660	NUM
ftr-337	17	22	d.	d.	NOUN
ftr-337	17	23	the	the	DET
ftr-337	17	24	low	low	ADJ
ftr-337	17	25	-	-	PUNCT
ftr-337	17	26	income	income	NOUN
ftr-337	17	27	housing	housing	NOUN
ftr-337	17	28	tax	tax	NOUN
ftr-337	17	29	credit	credit	NOUN
ftr-337	17	30	and	and	CCONJ
ftr-337	17	31	express	express	VERB
ftr-337	17	32	carve	carve	NOUN
ftr-337	17	33	-	-	PUNCT
ftr-337	17	34	out	out	NOUN
ftr-337	17	35	from	from	ADP
ftr-337	17	36	a	a	DET
ftr-337	17	37	pre	pre	ADJ
ftr-337	17	38	-	-	ADJ
ftr-337	17	39	tax	tax	ADJ
ftr-337	17	40	profit	profit	NOUN
ftr-337	17	41	requirement	requirement	NOUN
ftr-337	17	42	.........................................	.........................................	PUNCT
ftr-337	17	43	664	664	NUM
ftr-337	17	44	1	1	NUM
ftr-337	17	45	.	.	PUNCT
ftr-337	18	1	in	in	ADP
ftr-337	18	2	general	general	ADJ
ftr-337	18	3	.......................................................................	.......................................................................	PUNCT
ftr-337	18	4	664	664	NUM
ftr-337	18	5	2	2	NUM
ftr-337	18	6	.	.	PUNCT
ftr-337	19	1	no	no	DET
ftr-337	19	2	requirement	requirement	NOUN
ftr-337	19	3	of	of	ADP
ftr-337	19	4	pre	pre	ADJ
ftr-337	19	5	-	-	ADJ
ftr-337	19	6	tax	tax	ADJ
ftr-337	19	7	profit	profit	NOUN
ftr-337	19	8	..................................	..................................	PUNCT
ftr-337	20	1	666	666	NUM
ftr-337	20	2	3	3	NUM
ftr-337	20	3	.	.	PUNCT
ftr-337	21	1	the	the	DET
ftr-337	21	2	lihtc	lihtc	ADJ
ftr-337	21	3	program	program	NOUN
ftr-337	21	4	as	as	ADP
ftr-337	21	5	credit	credit	NOUN
ftr-337	21	6	monetization	monetization	NOUN
ftr-337	21	7	technique	technique	NOUN
ftr-337	21	8	........................................................................	........................................................................	PUNCT
ftr-337	21	9	669	669	NUM
ftr-337	21	10	4	4	NUM
ftr-337	21	11	.	.	PUNCT
ftr-337	21	12	section	section	NOUN
ftr-337	21	13	1602	1602	NUM
ftr-337	21	14	grant	grant	NOUN
ftr-337	21	15	program	program	NOUN
ftr-337	21	16	..........................................	..........................................	PUNCT
ftr-337	21	17	672	672	NUM
ftr-337	21	18	e.	e.	PROPN
ftr-337	22	1	the	the	DET
ftr-337	22	2	new	new	ADJ
ftr-337	22	3	markets	market	NOUN
ftr-337	22	4	tax	tax	NOUN
ftr-337	22	5	credit	credit	NOUN
ftr-337	22	6	...................................................	...................................................	PUNCT
ftr-337	22	7	673	673	NUM
ftr-337	22	8	f.	f.	PROPN
ftr-337	22	9	legislative	legislative	ADJ
ftr-337	22	10	developments	development	NOUN
ftr-337	22	11	with	with	ADP
ftr-337	22	12	respect	respect	NOUN
ftr-337	22	13	to	to	ADP
ftr-337	22	14	energy	energy	NOUN
ftr-337	22	15	credits	credit	NOUN
ftr-337	22	16	since	since	SCONJ
ftr-337	22	17	1986	1986	NUM
ftr-337	22	18	...............................................................................	...............................................................................	PUNCT
ftr-337	22	19	678	678	NUM
ftr-337	22	20	1	1	NUM
ftr-337	22	21	.	.	PUNCT
ftr-337	22	22	extension	extension	NOUN
ftr-337	22	23	of	of	ADP
ftr-337	22	24	the	the	DET
ftr-337	22	25	energy	energy	NOUN
ftr-337	22	26	credit	credit	NOUN
ftr-337	22	27	.......................................	.......................................	PUNCT
ftr-337	22	28	678	678	NUM
ftr-337	22	29	2	2	NUM
ftr-337	22	30	.	.	PUNCT
ftr-337	23	1	the	the	DET
ftr-337	23	2	production	production	NOUN
ftr-337	23	3	tax	tax	NOUN
ftr-337	23	4	credit	credit	NOUN
ftr-337	23	5	..............................................	..............................................	PUNCT
ftr-337	23	6	679	679	NUM
ftr-337	23	7	a.	a.	NOUN
ftr-337	23	8	in	in	ADP
ftr-337	23	9	general	general	ADJ
ftr-337	23	10	...............................................................	...............................................................	PUNCT
ftr-337	23	11	679	679	NUM
ftr-337	23	12	b.	b.	NOUN
ftr-337	23	13	role	role	NOUN
ftr-337	23	14	as	as	ADP
ftr-337	23	15	subsidy	subsidy	NOUN
ftr-337	23	16	.......................................................	.......................................................	PUNCT
ftr-337	23	17	680	680	NUM
ftr-337	23	18	c.	c.	PROPN
ftr-337	23	19	rev	rev	PROPN
ftr-337	23	20	.	.	PROPN
ftr-337	23	21	proc	proc	PROPN
ftr-337	23	22	.	.	PUNCT
ftr-337	23	23	2007	2007	NUM
ftr-337	23	24	-	-	SYM
ftr-337	23	25	65	65	NUM
ftr-337	23	26	..................................................	..................................................	PUNCT
ftr-337	24	1	681	681	NUM
ftr-337	24	2	d.	d.	PROPN
ftr-337	24	3	optional	optional	ADJ
ftr-337	24	4	election	election	NOUN
ftr-337	24	5	for	for	ADP
ftr-337	24	6	energy	energy	NOUN
ftr-337	24	7	credit	credit	NOUN
ftr-337	24	8	.......................	.......................	PUNCT
ftr-337	24	9	683	683	NUM
ftr-337	24	10	3	3	NUM
ftr-337	24	11	.	.	SYM
ftr-337	24	12	2005	2005	NUM
ftr-337	24	13	enhancements	enhancement	NOUN
ftr-337	24	14	to	to	ADP
ftr-337	24	15	the	the	DET
ftr-337	24	16	energy	energy	NOUN
ftr-337	24	17	credit	credit	NOUN
ftr-337	24	18	.......................	.......................	PUNCT
ftr-337	24	19	684	684	NUM
ftr-337	24	20	4	4	NUM
ftr-337	24	21	.	.	PUNCT
ftr-337	24	22	response	response	NOUN
ftr-337	24	23	to	to	ADP
ftr-337	24	24	the	the	DET
ftr-337	24	25	economic	economic	ADJ
ftr-337	24	26	downturn	downturn	NOUN
ftr-337	24	27	:	:	PUNCT
ftr-337	24	28	the	the	DET
ftr-337	24	29	arra	arra	PROPN
ftr-337	24	30	grant	grant	PROPN
ftr-337	24	31	program	program	PROPN
ftr-337	24	32	................................................................	................................................................	PUNCT
ftr-337	24	33	684	684	NUM
ftr-337	24	34	iii	iii	NOUN
ftr-337	24	35	.	.	PUNCT
ftr-337	25	1	federal	federal	ADJ
ftr-337	25	2	tax	tax	NOUN
ftr-337	25	3	credit	credit	NOUN
ftr-337	25	4	monetization	monetization	NOUN
ftr-337	25	5	structures	structure	NOUN
ftr-337	25	6	in	in	ADP
ftr-337	25	7	practice	practice	NOUN
ftr-337	25	8	..................................................................................	..................................................................................	PUNCT
ftr-337	26	1	689	689	NUM
ftr-337	26	2	a.	a.	NOUN
ftr-337	26	3	renewable	renewable	ADJ
ftr-337	26	4	energy	energy	NOUN
ftr-337	26	5	projects	project	NOUN
ftr-337	26	6	.....................................................	.....................................................	PUNCT
ftr-337	26	7	689	689	NUM
ftr-337	26	8	1	1	X
ftr-337	26	9	.	.	PUNCT
ftr-337	27	1	in	in	ADP
ftr-337	27	2	general	general	ADJ
ftr-337	27	3	.......................................................................	.......................................................................	PUNCT
ftr-337	27	4	689	689	NUM
ftr-337	27	5	2	2	NUM
ftr-337	27	6	.	.	X
ftr-337	27	7	illustration	illustration	NOUN
ftr-337	27	8	of	of	ADP
ftr-337	27	9	partnership	partnership	NOUN
ftr-337	27	10	flip	flip	NOUN
ftr-337	27	11	structure	structure	NOUN
ftr-337	27	12	.......................	.......................	PUNCT
ftr-337	28	1	689	689	NUM
ftr-337	28	2	3	3	X
ftr-337	28	3	.	.	PUNCT
ftr-337	28	4	lease	lease	NOUN
ftr-337	28	5	structure	structure	NOUN
ftr-337	28	6	................................................................	................................................................	PUNCT
ftr-337	28	7	690	690	NUM
ftr-337	28	8	4	4	NUM
ftr-337	28	9	.	.	PUNCT
ftr-337	28	10	reliance	reliance	NOUN
ftr-337	28	11	on	on	ADP
ftr-337	28	12	targeted	target	VERB
ftr-337	28	13	return	return	NOUN
ftr-337	28	14	...........................................	...........................................	PUNCT
ftr-337	28	15	691	691	NUM
ftr-337	28	16	b.	b.	PROPN
ftr-337	28	17	other	other	ADJ
ftr-337	28	18	tax	tax	NOUN
ftr-337	28	19	credit	credit	NOUN
ftr-337	28	20	transactions	transaction	NOUN
ftr-337	28	21	in	in	ADP
ftr-337	28	22	practice	practice	NOUN
ftr-337	28	23	.............................	.............................	PUNCT
ftr-337	28	24	691	691	NUM
ftr-337	28	25	c.	c.	NOUN
ftr-337	28	26	the	the	DET
ftr-337	28	27	sacks	sack	NOUN
ftr-337	28	28	case	case	NOUN
ftr-337	28	29	........................................................................	........................................................................	PUNCT
ftr-337	28	30	691	691	NUM
ftr-337	28	31	d.	d.	NOUN
ftr-337	28	32	the	the	DET
ftr-337	28	33	historic	historic	ADJ
ftr-337	28	34	boardwalk	boardwalk	NOUN
ftr-337	28	35	case	case	NOUN
ftr-337	28	36	.................................................	.................................................	PUNCT
ftr-337	28	37	695	695	NUM
ftr-337	28	38	iv	iv	NOUN
ftr-337	28	39	.	.	PUNCT
ftr-337	28	40	enactment	enactment	NOUN
ftr-337	28	41	of	of	ADP
ftr-337	28	42	section	section	NOUN
ftr-337	28	43	7701(o	7701(o	NUM
ftr-337	28	44	)	)	PUNCT
ftr-337	28	45	...............................................	...............................................	PUNCT
ftr-337	29	1	703	703	NUM
ftr-337	29	2	a.	a.	NOUN
ftr-337	29	3	basic	basic	ADJ
ftr-337	29	4	summary	summary	NOUN
ftr-337	29	5	of	of	ADP
ftr-337	29	6	the	the	DET
ftr-337	29	7	provision	provision	NOUN
ftr-337	29	8	..............................................	..............................................	PUNCT
ftr-337	29	9	703	703	NUM
ftr-337	29	10	b.	b.	NOUN
ftr-337	29	11	relevant	relevant	ADJ
ftr-337	29	12	legislative	legislative	ADJ
ftr-337	29	13	history	history	NOUN
ftr-337	29	14	....................................................	....................................................	PUNCT
ftr-337	29	15	706	706	NUM
ftr-337	29	16	c.	c.	PROPN
ftr-337	29	17	irs	irs	PROPN
ftr-337	29	18	field	field	NOUN
ftr-337	29	19	directive	directive	NOUN
ftr-337	29	20	on	on	ADP
ftr-337	29	21	the	the	DET
ftr-337	29	22	codified	codify	VERB
ftr-337	29	23	economic	economic	ADJ
ftr-337	29	24	substance	substance	NOUN
ftr-337	29	25	doctrine	doctrine	NOUN
ftr-337	29	26	...................................................................................	...................................................................................	PUNCT
ftr-337	30	1	709	709	NUM
ftr-337	30	2	v.	v.	ADP
ftr-337	30	3	the	the	DET
ftr-337	30	4	case	case	NOUN
ftr-337	30	5	for	for	ADP
ftr-337	30	6	a	a	DET
ftr-337	30	7	new	new	ADJ
ftr-337	30	8	federal	federal	ADJ
ftr-337	30	9	tax	tax	NOUN
ftr-337	30	10	benefit	benefit	NOUN
ftr-337	30	11	transfer	transfer	NOUN
ftr-337	30	12	regime	regime	NOUN
ftr-337	30	13	......................................................................	......................................................................	PUNCT
ftr-337	31	1	710	710	NUM
ftr-337	31	2	2012	2012	NUM
ftr-337	31	3	]	]	PUNCT
ftr-337	31	4	monetization	monetization	NOUN
ftr-337	31	5	of	of	ADP
ftr-337	31	6	business	business	NOUN
ftr-337	31	7	tax	tax	NOUN
ftr-337	31	8	credits	credit	NOUN
ftr-337	31	9	631	631	NUM
ftr-337	31	10	vi	vi	NOUN
ftr-337	31	11	.	.	NOUN
ftr-337	31	12	overview	overview	NOUN
ftr-337	31	13	of	of	ADP
ftr-337	31	14	select	select	ADJ
ftr-337	31	15	state	state	NOUN
ftr-337	31	16	business	business	NOUN
ftr-337	31	17	tax	tax	NOUN
ftr-337	31	18	credits	credit	NOUN
ftr-337	31	19	and	and	CCONJ
ftr-337	31	20	officially	officially	ADV
ftr-337	31	21	sanctioned	sanction	VERB
ftr-337	31	22	monetization	monetization	NOUN
ftr-337	31	23	structures	structure	NOUN
ftr-337	31	24	.................................................................................	.................................................................................	PUNCT
ftr-337	31	25	717	717	NUM
ftr-337	31	26	a.	a.	NOUN
ftr-337	31	27	refundable	refundable	ADJ
ftr-337	31	28	state	state	NOUN
ftr-337	31	29	tax	tax	NOUN
ftr-337	31	30	credits	credit	NOUN
ftr-337	31	31	..................................................	..................................................	PUNCT
ftr-337	32	1	717	717	NUM
ftr-337	32	2	b.	b.	NOUN
ftr-337	32	3	transferable	transferable	ADJ
ftr-337	32	4	state	state	NOUN
ftr-337	32	5	tax	tax	NOUN
ftr-337	32	6	credits	credit	NOUN
ftr-337	32	7	................................................	................................................	PUNCT
ftr-337	32	8	718	718	NUM
ftr-337	32	9	c.	c.	PROPN
ftr-337	32	10	flexible	flexible	PROPN
ftr-337	32	11	partnership	partnership	PROPN
ftr-337	32	12	allocation	allocation	NOUN
ftr-337	32	13	schemes	scheme	NOUN
ftr-337	32	14	................................	................................	PUNCT
ftr-337	32	15	719	719	NUM
ftr-337	32	16	d.	d.	PROPN
ftr-337	32	17	traditional	traditional	PROPN
ftr-337	32	18	partnership	partnership	NOUN
ftr-337	32	19	allocation	allocation	NOUN
ftr-337	32	20	schemes	scheme	NOUN
ftr-337	32	21	..........................	..........................	PUNCT
ftr-337	32	22	721	721	NUM
ftr-337	32	23	e.	e.	PROPN
ftr-337	32	24	hybrid	hybrid	ADJ
ftr-337	32	25	schemes	scheme	NOUN
ftr-337	32	26	.......................................................................	.......................................................................	PUNCT
ftr-337	32	27	721	721	NUM
ftr-337	32	28	vii	vii	PROPN
ftr-337	32	29	.	.	PUNCT
ftr-337	33	1	federal	federal	ADJ
ftr-337	33	2	tax	tax	NOUN
ftr-337	33	3	treatment	treatment	NOUN
ftr-337	33	4	of	of	ADP
ftr-337	33	5	state	state	NOUN
ftr-337	33	6	tax	tax	NOUN
ftr-337	33	7	credit	credit	NOUN
ftr-337	33	8	grants	grant	NOUN
ftr-337	33	9	,	,	PUNCT
ftr-337	33	10	transfers	transfer	NOUN
ftr-337	33	11	and	and	CCONJ
ftr-337	33	12	allocations	allocation	NOUN
ftr-337	33	13	..................................	..................................	PUNCT
ftr-337	34	1	722	722	NUM
ftr-337	34	2	a.	a.	NOUN
ftr-337	34	3	survey	survey	NOUN
ftr-337	34	4	of	of	ADP
ftr-337	34	5	the	the	DET
ftr-337	34	6	guidance	guidance	NOUN
ftr-337	34	7	............................................................	............................................................	PUNCT
ftr-337	34	8	722	722	NUM
ftr-337	34	9	b.	b.	X
ftr-337	34	10	the	the	DET
ftr-337	34	11	tempel	tempel	PROPN
ftr-337	34	12	case	case	NOUN
ftr-337	34	13	.....................................................................	.....................................................................	PUNCT
ftr-337	34	14	730	730	NUM
ftr-337	34	15	c.	c.	NOUN
ftr-337	34	16	the	the	DET
ftr-337	34	17	virginia	virginia	PROPN
ftr-337	34	18	historic	historic	ADJ
ftr-337	34	19	tax	tax	NOUN
ftr-337	34	20	credit	credit	NOUN
ftr-337	34	21	case	case	NOUN
ftr-337	34	22	...................................	...................................	PUNCT
ftr-337	34	23	733	733	NUM
ftr-337	34	24	d.	d.	NOUN
ftr-337	34	25	proposal	proposal	NOUN
ftr-337	34	26	for	for	ADP
ftr-337	34	27	a	a	DET
ftr-337	34	28	unifying	unifying	ADJ
ftr-337	34	29	rule	rule	NOUN
ftr-337	34	30	...................................................	...................................................	PUNCT
ftr-337	34	31	740	740	NUM
ftr-337	34	32	viii	viii	ADJ
ftr-337	34	33	.	.	PUNCT
ftr-337	35	1	conclusion	conclusion	NOUN
ftr-337	35	2	.................................................................................	.................................................................................	PUNCT
ftr-337	35	3	742	742	NUM
ftr-337	35	4	i.	i.	NOUN
ftr-337	35	5	introduction	introduction	NOUN
ftr-337	35	6	within	within	ADP
ftr-337	35	7	the	the	DET
ftr-337	35	8	last	last	ADJ
ftr-337	35	9	year	year	NOUN
ftr-337	35	10	or	or	CCONJ
ftr-337	35	11	so	so	ADV
ftr-337	35	12	,	,	PUNCT
ftr-337	35	13	two	two	NUM
ftr-337	35	14	cases	case	NOUN
ftr-337	35	15	have	have	AUX
ftr-337	35	16	been	be	AUX
ftr-337	35	17	handed	hand	VERB
ftr-337	35	18	down	down	ADP
ftr-337	35	19	addressing	address	VERB
ftr-337	35	20	partnership	partnership	NOUN
ftr-337	35	21	allocations	allocation	NOUN
ftr-337	35	22	of	of	ADP
ftr-337	35	23	tax	tax	NOUN
ftr-337	35	24	credits	credit	NOUN
ftr-337	35	25	.	.	PUNCT
ftr-337	36	1	in	in	ADP
ftr-337	36	2	virginia	virginia	PROPN
ftr-337	36	3	historic	historic	ADJ
ftr-337	36	4	tax	tax	NOUN
ftr-337	36	5	credit	credit	NOUN
ftr-337	36	6	fund	fund	NOUN
ftr-337	36	7	2001	2001	NUM
ftr-337	36	8	v.	v.	ADP
ftr-337	36	9	commissioner	commissioner	NOUN
ftr-337	36	10	,	,	PUNCT
ftr-337	36	11	1	1	NUM
ftr-337	36	12	the	the	DET
ftr-337	36	13	question	question	NOUN
ftr-337	36	14	was	be	AUX
ftr-337	36	15	whether	whether	SCONJ
ftr-337	36	16	a	a	DET
ftr-337	36	17	purported	purport	VERB
ftr-337	36	18	allocation	allocation	NOUN
ftr-337	36	19	of	of	ADP
ftr-337	36	20	virginia	virginia	PROPN
ftr-337	36	21	historic	historic	PROPN
ftr-337	36	22	rehabilitation	rehabilitation	NOUN
ftr-337	36	23	tax	tax	NOUN
ftr-337	36	24	credits	credit	NOUN
ftr-337	36	25	under	under	ADP
ftr-337	36	26	the	the	DET
ftr-337	36	27	terms	term	NOUN
ftr-337	36	28	of	of	ADP
ftr-337	36	29	the	the	DET
ftr-337	36	30	governing	govern	VERB
ftr-337	36	31	operating	operating	NOUN
ftr-337	36	32	agreement	agreement	NOUN
ftr-337	36	33	should	should	AUX
ftr-337	36	34	be	be	AUX
ftr-337	36	35	respected	respect	VERB
ftr-337	36	36	as	as	ADP
ftr-337	36	37	such	such	ADJ
ftr-337	36	38	or	or	CCONJ
ftr-337	36	39	instead	instead	ADV
ftr-337	36	40	should	should	AUX
ftr-337	36	41	be	be	AUX
ftr-337	36	42	recast	recast	VERB
ftr-337	36	43	as	as	ADP
ftr-337	36	44	a	a	DET
ftr-337	36	45	sale	sale	NOUN
ftr-337	36	46	of	of	ADP
ftr-337	36	47	the	the	DET
ftr-337	36	48	state	state	NOUN
ftr-337	36	49	tax	tax	NOUN
ftr-337	36	50	credits	credit	NOUN
ftr-337	36	51	by	by	ADP
ftr-337	36	52	the	the	DET
ftr-337	36	53	partnership	partnership	NOUN
ftr-337	36	54	2	2	NUM
ftr-337	36	55	to	to	ADP
ftr-337	36	56	the	the	DET
ftr-337	36	57	state	state	NOUN
ftr-337	36	58	tax	tax	NOUN
ftr-337	36	59	credit	credit	NOUN
ftr-337	36	60	“	"	PUNCT
ftr-337	36	61	investors	investor	NOUN
ftr-337	36	62	.	.	PUNCT
ftr-337	36	63	”	"	PUNCT
ftr-337	37	1	many	many	ADJ
ftr-337	37	2	states	state	NOUN
ftr-337	37	3	allow	allow	VERB
ftr-337	37	4	for	for	ADP
ftr-337	37	5	outright	outright	ADJ
ftr-337	37	6	transfers	transfer	NOUN
ftr-337	37	7	of	of	ADP
ftr-337	37	8	state	state	NOUN
ftr-337	37	9	tax	tax	NOUN
ftr-337	37	10	credits	credit	NOUN
ftr-337	37	11	(	(	PUNCT
ftr-337	37	12	with	with	ADP
ftr-337	37	13	associated	associate	VERB
ftr-337	37	14	,	,	PUNCT
ftr-337	37	15	if	if	SCONJ
ftr-337	37	16	somewhat	somewhat	ADV
ftr-337	37	17	muddled	muddled	ADJ
ftr-337	37	18	,	,	PUNCT
ftr-337	37	19	federal	federal	ADJ
ftr-337	37	20	tax	tax	NOUN
ftr-337	37	21	consequences	consequence	NOUN
ftr-337	37	22	)	)	PUNCT
ftr-337	37	23	,	,	PUNCT
ftr-337	37	24	but	but	CCONJ
ftr-337	37	25	virginia	virginia	PROPN
ftr-337	37	26	is	be	AUX
ftr-337	37	27	not	not	PART
ftr-337	37	28	among	among	ADP
ftr-337	37	29	them	they	PRON
ftr-337	37	30	,	,	PUNCT
ftr-337	37	31	and	and	CCONJ
ftr-337	37	32	the	the	DET
ftr-337	37	33	question	question	NOUN
ftr-337	37	34	before	before	SCONJ
ftr-337	37	35	the	the	DET
ftr-337	37	36	court	court	NOUN
ftr-337	37	37	was	be	AUX
ftr-337	37	38	whether	whether	SCONJ
ftr-337	37	39	the	the	DET
ftr-337	37	40	substance	substance	NOUN
ftr-337	37	41	of	of	ADP
ftr-337	37	42	the	the	DET
ftr-337	37	43	transaction	transaction	NOUN
ftr-337	37	44	entered	enter	VERB
ftr-337	37	45	into	into	ADP
ftr-337	37	46	by	by	ADP
ftr-337	37	47	the	the	DET
ftr-337	37	48	virginia	virginia	PROPN
ftr-337	37	49	state	state	NOUN
ftr-337	37	50	tax	tax	NOUN
ftr-337	37	51	credit	credit	NOUN
ftr-337	37	52	investors	investor	NOUN
ftr-337	37	53	,	,	PUNCT
ftr-337	37	54	the	the	DET
ftr-337	37	55	partnership	partnership	NOUN
ftr-337	37	56	and	and	CCONJ
ftr-337	37	57	the	the	DET
ftr-337	37	58	project	project	NOUN
ftr-337	37	59	developer	developer	NOUN
ftr-337	37	60	was	be	AUX
ftr-337	37	61	—	—	PUNCT
ftr-337	37	62	under	under	ADP
ftr-337	37	63	the	the	DET
ftr-337	37	64	section	section	NOUN
ftr-337	37	65	707	707	NUM
ftr-337	37	66	3	3	NUM
ftr-337	37	67	disguised	disguise	VERB
ftr-337	37	68	sale	sale	NOUN
ftr-337	37	69	rules	rule	NOUN
ftr-337	37	70	or	or	CCONJ
ftr-337	37	71	otherwise	otherwise	ADV
ftr-337	37	72	—	—	PUNCT
ftr-337	37	73	a	a	DET
ftr-337	37	74	sale	sale	NOUN
ftr-337	37	75	of	of	ADP
ftr-337	37	76	tax	tax	NOUN
ftr-337	37	77	credits	credit	NOUN
ftr-337	37	78	,	,	PUNCT
ftr-337	37	79	notwithstanding	notwithstanding	ADP
ftr-337	37	80	the	the	DET
ftr-337	37	81	facial	facial	ADJ
ftr-337	37	82	impossibility	impossibility	NOUN
ftr-337	37	83	of	of	ADP
ftr-337	37	84	such	such	DET
ftr-337	37	85	a	a	DET
ftr-337	37	86	sale	sale	NOUN
ftr-337	37	87	in	in	ADP
ftr-337	37	88	light	light	NOUN
ftr-337	37	89	of	of	ADP
ftr-337	37	90	the	the	DET
ftr-337	37	91	fact	fact	NOUN
ftr-337	37	92	that	that	SCONJ
ftr-337	37	93	the	the	DET
ftr-337	37	94	state	state	NOUN
ftr-337	37	95	tax	tax	NOUN
ftr-337	37	96	credits	credit	NOUN
ftr-337	37	97	at	at	ADP
ftr-337	37	98	issue	issue	NOUN
ftr-337	37	99	were	be	AUX
ftr-337	37	100	by	by	ADP
ftr-337	37	101	the	the	DET
ftr-337	37	102	terms	term	NOUN
ftr-337	37	103	of	of	ADP
ftr-337	37	104	the	the	DET
ftr-337	37	105	enabling	enable	VERB
ftr-337	37	106	legislation	legislation	NOUN
ftr-337	37	107	“	"	PUNCT
ftr-337	37	108	nontransferable	nontransferable	ADJ
ftr-337	37	109	.	.	PUNCT
ftr-337	37	110	”	"	PUNCT
ftr-337	38	1	1	1	NUM
ftr-337	38	2	.	.	X
ftr-337	39	1	639	639	NUM
ftr-337	39	2	f.3d	f.3d	NUM
ftr-337	39	3	129	129	NUM
ftr-337	40	1	(	(	PUNCT
ftr-337	40	2	4th	4th	ADJ
ftr-337	40	3	cir	cir	NOUN
ftr-337	40	4	.	.	PUNCT
ftr-337	40	5	2011	2011	NUM
ftr-337	40	6	)	)	PUNCT
ftr-337	40	7	,	,	PUNCT
ftr-337	40	8	rev’g	rev’g	PROPN
ftr-337	40	9	98	98	NUM
ftr-337	40	10	t.c.m	t.c.m	NOUN
ftr-337	40	11	.	.	PUNCT
ftr-337	41	1	(	(	PUNCT
ftr-337	41	2	cch	cch	NOUN
ftr-337	41	3	)	)	PUNCT
ftr-337	41	4	630	630	NUM
ftr-337	41	5	(	(	PUNCT
ftr-337	41	6	2009	2009	NUM
ftr-337	41	7	)	)	PUNCT
ftr-337	41	8	.	.	PUNCT
ftr-337	42	1	2	2	X
ftr-337	42	2	.	.	NUM
ftr-337	42	3	references	reference	NOUN
ftr-337	42	4	to	to	ADP
ftr-337	42	5	“	"	PUNCT
ftr-337	42	6	partnership	partnership	NOUN
ftr-337	42	7	”	"	PUNCT
ftr-337	42	8	and	and	CCONJ
ftr-337	42	9	“	"	PUNCT
ftr-337	42	10	partner	partner	NOUN
ftr-337	42	11	”	"	PUNCT
ftr-337	42	12	include	include	VERB
ftr-337	42	13	state	state	NOUN
ftr-337	42	14	law	law	NOUN
ftr-337	42	15	partnerships	partnership	NOUN
ftr-337	42	16	and	and	CCONJ
ftr-337	42	17	limited	limited	ADJ
ftr-337	42	18	liability	liability	NOUN
ftr-337	42	19	companies	company	NOUN
ftr-337	42	20	classified	classify	VERB
ftr-337	42	21	as	as	ADP
ftr-337	42	22	partnerships	partnership	NOUN
ftr-337	42	23	for	for	ADP
ftr-337	42	24	u.s	u.s	PROPN
ftr-337	42	25	.	.	PROPN
ftr-337	42	26	federal	federal	ADJ
ftr-337	42	27	tax	tax	NOUN
ftr-337	42	28	purposes	purpose	NOUN
ftr-337	42	29	,	,	PUNCT
ftr-337	42	30	and	and	CCONJ
ftr-337	42	31	their	their	PRON
ftr-337	42	32	members	member	NOUN
ftr-337	42	33	.	.	PUNCT
ftr-337	43	1	3	3	X
ftr-337	43	2	.	.	X
ftr-337	43	3	unless	unless	SCONJ
ftr-337	43	4	otherwise	otherwise	ADV
ftr-337	43	5	indicated	indicate	VERB
ftr-337	43	6	,	,	PUNCT
ftr-337	43	7	section	section	NOUN
ftr-337	43	8	references	reference	NOUN
ftr-337	43	9	are	be	AUX
ftr-337	43	10	to	to	ADP
ftr-337	43	11	the	the	DET
ftr-337	43	12	internal	internal	ADJ
ftr-337	43	13	revenue	revenue	NOUN
ftr-337	43	14	code	code	NOUN
ftr-337	43	15	of	of	ADP
ftr-337	43	16	1986	1986	NUM
ftr-337	43	17	,	,	PUNCT
ftr-337	43	18	as	as	SCONJ
ftr-337	43	19	amended	amend	VERB
ftr-337	43	20	,	,	PUNCT
ftr-337	43	21	or	or	CCONJ
ftr-337	43	22	the	the	DET
ftr-337	43	23	internal	internal	ADJ
ftr-337	43	24	revenue	revenue	NOUN
ftr-337	43	25	code	code	NOUN
ftr-337	43	26	of	of	ADP
ftr-337	43	27	1954	1954	NUM
ftr-337	43	28	,	,	PUNCT
ftr-337	43	29	as	as	SCONJ
ftr-337	43	30	amended	amend	VERB
ftr-337	43	31	,	,	PUNCT
ftr-337	43	32	as	as	SCONJ
ftr-337	43	33	the	the	DET
ftr-337	43	34	context	context	NOUN
ftr-337	43	35	makes	make	VERB
ftr-337	43	36	clear	clear	ADJ
ftr-337	43	37	,	,	PUNCT
ftr-337	43	38	or	or	CCONJ
ftr-337	43	39	the	the	DET
ftr-337	43	40	treasury	treasury	PROPN
ftr-337	43	41	regulations	regulation	NOUN
ftr-337	43	42	promulgated	promulgate	VERB
ftr-337	43	43	thereunder	thereunder	ADV
ftr-337	43	44	.	.	PUNCT
ftr-337	44	1	632	632	NUM
ftr-337	44	2	florida	florida	PROPN
ftr-337	44	3	tax	tax	NOUN
ftr-337	44	4	review	review	NOUN
ftr-337	44	5	[	[	X
ftr-337	44	6	vol.12:9	vol.12:9	NOUN
ftr-337	44	7	in	in	ADP
ftr-337	44	8	historic	historic	ADJ
ftr-337	44	9	boardwalk	boardwalk	NOUN
ftr-337	44	10	hall	hall	NOUN
ftr-337	44	11	,	,	PUNCT
ftr-337	44	12	llc	llc	PROPN
ftr-337	44	13	v.	v.	PROPN
ftr-337	44	14	commissioner	commissioner	PROPN
ftr-337	44	15	,	,	PUNCT
ftr-337	44	16	4	4	NUM
ftr-337	44	17	the	the	DET
ftr-337	44	18	question	question	NOUN
ftr-337	44	19	was	be	AUX
ftr-337	44	20	whether	whether	SCONJ
ftr-337	44	21	a	a	DET
ftr-337	44	22	purported	purport	VERB
ftr-337	44	23	allocation	allocation	NOUN
ftr-337	44	24	of	of	ADP
ftr-337	44	25	federal	federal	ADJ
ftr-337	44	26	historic	historic	ADJ
ftr-337	44	27	rehabilitation	rehabilitation	NOUN
ftr-337	44	28	tax	tax	NOUN
ftr-337	44	29	credits	credit	NOUN
ftr-337	44	30	under	under	ADP
ftr-337	44	31	the	the	DET
ftr-337	44	32	terms	term	NOUN
ftr-337	44	33	of	of	ADP
ftr-337	44	34	the	the	DET
ftr-337	44	35	operating	operating	NOUN
ftr-337	44	36	agreement	agreement	NOUN
ftr-337	44	37	among	among	ADP
ftr-337	44	38	the	the	DET
ftr-337	44	39	parties	party	NOUN
ftr-337	44	40	should	should	AUX
ftr-337	44	41	be	be	AUX
ftr-337	44	42	respected	respect	VERB
ftr-337	44	43	or	or	CCONJ
ftr-337	44	44	set	set	VERB
ftr-337	44	45	aside	aside	ADV
ftr-337	44	46	effectively	effectively	ADV
ftr-337	44	47	as	as	ADP
ftr-337	44	48	an	an	DET
ftr-337	44	49	impermissible	impermissible	ADJ
ftr-337	44	50	attempt	attempt	NOUN
ftr-337	44	51	to	to	PART
ftr-337	44	52	“	"	PUNCT
ftr-337	44	53	sell	sell	VERB
ftr-337	44	54	”	"	PUNCT
ftr-337	44	55	tax	tax	NOUN
ftr-337	44	56	credits	credit	NOUN
ftr-337	44	57	(	(	PUNCT
ftr-337	44	58	the	the	DET
ftr-337	44	59	federal	federal	ADJ
ftr-337	44	60	historic	historic	ADJ
ftr-337	44	61	rehabilitation	rehabilitation	NOUN
ftr-337	44	62	tax	tax	NOUN
ftr-337	44	63	credit	credit	NOUN
ftr-337	44	64	not	not	PART
ftr-337	44	65	being	be	AUX
ftr-337	44	66	transferable	transferable	ADJ
ftr-337	44	67	within	within	ADP
ftr-337	44	68	the	the	DET
ftr-337	44	69	intendment	intendment	NOUN
ftr-337	44	70	of	of	ADP
ftr-337	44	71	its	its	PRON
ftr-337	44	72	enabling	enable	VERB
ftr-337	44	73	legislation	legislation	NOUN
ftr-337	44	74	)	)	PUNCT
ftr-337	44	75	.	.	PUNCT
ftr-337	45	1	according	accord	VERB
ftr-337	45	2	to	to	ADP
ftr-337	45	3	the	the	DET
ftr-337	45	4	government	government	NOUN
ftr-337	45	5	,	,	PUNCT
ftr-337	45	6	the	the	DET
ftr-337	45	7	overall	overall	ADJ
ftr-337	45	8	transaction	transaction	NOUN
ftr-337	45	9	amounted	amount	VERB
ftr-337	45	10	to	to	ADP
ftr-337	45	11	a	a	DET
ftr-337	45	12	scheme	scheme	NOUN
ftr-337	45	13	to	to	PART
ftr-337	45	14	transfer	transfer	VERB
ftr-337	45	15	tax	tax	NOUN
ftr-337	45	16	credits	credit	NOUN
ftr-337	45	17	(	(	PUNCT
ftr-337	45	18	for	for	ADP
ftr-337	45	19	a	a	DET
ftr-337	45	20	price	price	NOUN
ftr-337	45	21	)	)	PUNCT
ftr-337	45	22	to	to	ADP
ftr-337	45	23	a	a	DET
ftr-337	45	24	party	party	NOUN
ftr-337	45	25	whose	whose	DET
ftr-337	45	26	participation	participation	NOUN
ftr-337	45	27	in	in	ADP
ftr-337	45	28	the	the	DET
ftr-337	45	29	project	project	NOUN
ftr-337	45	30	lacked	lack	VERB
ftr-337	45	31	the	the	DET
ftr-337	45	32	characteristics	characteristic	NOUN
ftr-337	45	33	of	of	ADP
ftr-337	45	34	an	an	DET
ftr-337	45	35	equity	equity	NOUN
ftr-337	45	36	investment	investment	NOUN
ftr-337	45	37	necessary	necessary	ADJ
ftr-337	45	38	for	for	SCONJ
ftr-337	45	39	it	it	PRON
ftr-337	45	40	to	to	PART
ftr-337	45	41	lay	lay	VERB
ftr-337	45	42	claim	claim	NOUN
ftr-337	45	43	to	to	ADP
ftr-337	45	44	the	the	DET
ftr-337	45	45	tax	tax	NOUN
ftr-337	45	46	credits	credit	NOUN
ftr-337	45	47	.	.	PUNCT
ftr-337	46	1	in	in	ADP
ftr-337	46	2	virginia	virginia	PROPN
ftr-337	46	3	historic	historic	ADJ
ftr-337	46	4	tax	tax	NOUN
ftr-337	46	5	credit	credit	NOUN
ftr-337	46	6	,	,	PUNCT
ftr-337	46	7	under	under	ADP
ftr-337	46	8	the	the	DET
ftr-337	46	9	applicable	applicable	ADJ
ftr-337	46	10	virginia	virginia	PROPN
ftr-337	46	11	legislation	legislation	NOUN
ftr-337	46	12	the	the	DET
ftr-337	46	13	credits	credit	NOUN
ftr-337	46	14	in	in	ADP
ftr-337	46	15	question	question	NOUN
ftr-337	46	16	could	could	AUX
ftr-337	46	17	not	not	PART
ftr-337	46	18	be	be	AUX
ftr-337	46	19	sold	sell	VERB
ftr-337	46	20	,	,	PUNCT
ftr-337	46	21	but	but	CCONJ
ftr-337	46	22	could	could	AUX
ftr-337	46	23	be	be	AUX
ftr-337	46	24	allocated	allocate	VERB
ftr-337	46	25	among	among	ADP
ftr-337	46	26	the	the	DET
ftr-337	46	27	partners	partner	NOUN
ftr-337	46	28	of	of	ADP
ftr-337	46	29	a	a	DET
ftr-337	46	30	partnership	partnership	NOUN
ftr-337	46	31	in	in	ADP
ftr-337	46	32	whatever	whatever	DET
ftr-337	46	33	manner	manner	NOUN
ftr-337	46	34	the	the	DET
ftr-337	46	35	partners	partner	NOUN
ftr-337	46	36	agreed	agree	VERB
ftr-337	46	37	.	.	PUNCT
ftr-337	47	1	when	when	SCONJ
ftr-337	47	2	the	the	DET
ftr-337	47	3	internal	internal	ADJ
ftr-337	47	4	revenue	revenue	NOUN
ftr-337	47	5	service	service	NOUN
ftr-337	47	6	(	(	PUNCT
ftr-337	47	7	“	"	PUNCT
ftr-337	47	8	irs	irs	PROPN
ftr-337	47	9	”	"	PUNCT
ftr-337	47	10	)	)	PUNCT
ftr-337	47	11	first	first	ADV
ftr-337	47	12	adopted	adopt	VERB
ftr-337	47	13	the	the	DET
ftr-337	47	14	position	position	NOUN
ftr-337	47	15	in	in	ADP
ftr-337	47	16	chief	chief	ADJ
ftr-337	47	17	counsel	counsel	NOUN
ftr-337	47	18	advice	advice	NOUN
ftr-337	47	19	5	5	NUM
ftr-337	47	20	that	that	SCONJ
ftr-337	47	21	the	the	DET
ftr-337	47	22	allocation	allocation	NOUN
ftr-337	47	23	scheme	scheme	NOUN
ftr-337	47	24	adopted	adopt	VERB
ftr-337	47	25	by	by	ADP
ftr-337	47	26	the	the	DET
ftr-337	47	27	parties	party	NOUN
ftr-337	47	28	in	in	ADP
ftr-337	47	29	that	that	DET
ftr-337	47	30	case	case	NOUN
ftr-337	47	31	was	be	AUX
ftr-337	47	32	tantamount	tantamount	ADJ
ftr-337	47	33	to	to	ADP
ftr-337	47	34	,	,	PUNCT
ftr-337	47	35	and	and	CCONJ
ftr-337	47	36	should	should	AUX
ftr-337	47	37	be	be	AUX
ftr-337	47	38	treated	treat	VERB
ftr-337	47	39	as	as	ADP
ftr-337	47	40	,	,	PUNCT
ftr-337	47	41	a	a	DET
ftr-337	47	42	sale	sale	NOUN
ftr-337	47	43	of	of	ADP
ftr-337	47	44	the	the	DET
ftr-337	47	45	tax	tax	NOUN
ftr-337	47	46	credits	credit	NOUN
ftr-337	47	47	for	for	ADP
ftr-337	47	48	federal	federal	ADJ
ftr-337	47	49	tax	tax	NOUN
ftr-337	47	50	purposes	purpose	NOUN
ftr-337	47	51	(	(	PUNCT
ftr-337	47	52	arguing	argue	VERB
ftr-337	47	53	that	that	SCONJ
ftr-337	47	54	the	the	DET
ftr-337	47	55	state	state	NOUN
ftr-337	47	56	tax	tax	NOUN
ftr-337	47	57	credit	credit	NOUN
ftr-337	47	58	investors	investor	NOUN
ftr-337	47	59	were	be	AUX
ftr-337	47	60	not	not	PART
ftr-337	47	61	partners	partner	NOUN
ftr-337	47	62	in	in	ADP
ftr-337	47	63	the	the	DET
ftr-337	47	64	partnership	partnership	NOUN
ftr-337	47	65	and	and	CCONJ
ftr-337	47	66	,	,	PUNCT
ftr-337	47	67	in	in	ADP
ftr-337	47	68	any	any	DET
ftr-337	47	69	event	event	NOUN
ftr-337	47	70	,	,	PUNCT
ftr-337	47	71	the	the	DET
ftr-337	47	72	purported	purport	VERB
ftr-337	47	73	allocation	allocation	NOUN
ftr-337	47	74	of	of	ADP
ftr-337	47	75	state	state	NOUN
ftr-337	47	76	tax	tax	NOUN
ftr-337	47	77	credits	credit	NOUN
ftr-337	47	78	was	be	AUX
ftr-337	47	79	a	a	DET
ftr-337	47	80	disguised	disguised	ADJ
ftr-337	47	81	sale	sale	NOUN
ftr-337	47	82	under	under	ADP
ftr-337	47	83	section	section	NOUN
ftr-337	47	84	707	707	NUM
ftr-337	47	85	)	)	PUNCT
ftr-337	47	86	,	,	PUNCT
ftr-337	47	87	the	the	DET
ftr-337	47	88	state	state	NOUN
ftr-337	47	89	of	of	ADP
ftr-337	47	90	virginia	virginia	PROPN
ftr-337	47	91	weighed	weigh	VERB
ftr-337	47	92	in	in	ADP
ftr-337	47	93	to	to	PART
ftr-337	47	94	re	re	VERB
ftr-337	47	95	-	-	VERB
ftr-337	47	96	confirm	confirm	VERB
ftr-337	47	97	that	that	SCONJ
ftr-337	47	98	for	for	ADP
ftr-337	47	99	virginia	virginia	PROPN
ftr-337	47	100	tax	tax	NOUN
ftr-337	47	101	purposes	purpose	NOUN
ftr-337	47	102	the	the	DET
ftr-337	47	103	allocation	allocation	NOUN
ftr-337	47	104	of	of	ADP
ftr-337	47	105	credits	credit	NOUN
ftr-337	47	106	among	among	ADP
ftr-337	47	107	the	the	DET
ftr-337	47	108	parties	party	NOUN
ftr-337	47	109	would	would	AUX
ftr-337	47	110	be	be	AUX
ftr-337	47	111	respected	respect	VERB
ftr-337	47	112	.	.	PUNCT
ftr-337	48	1	6	6	NUM
ftr-337	48	2	federal	federal	ADJ
ftr-337	48	3	tax	tax	NOUN
ftr-337	48	4	law	law	NOUN
ftr-337	48	5	does	do	AUX
ftr-337	48	6	not	not	PART
ftr-337	48	7	permit	permit	VERB
ftr-337	48	8	federal	federal	ADJ
ftr-337	48	9	tax	tax	NOUN
ftr-337	48	10	credits	credit	NOUN
ftr-337	48	11	to	to	PART
ftr-337	48	12	be	be	AUX
ftr-337	48	13	allocated	allocate	VERB
ftr-337	48	14	among	among	ADP
ftr-337	48	15	partners	partner	NOUN
ftr-337	48	16	in	in	ADP
ftr-337	48	17	whatever	whatever	DET
ftr-337	48	18	manner	manner	NOUN
ftr-337	48	19	they	they	PRON
ftr-337	48	20	agree	agree	VERB
ftr-337	48	21	.	.	PUNCT
ftr-337	49	1	in	in	ADP
ftr-337	49	2	fact	fact	NOUN
ftr-337	49	3	,	,	PUNCT
ftr-337	49	4	it	it	PRON
ftr-337	49	5	seems	seem	VERB
ftr-337	49	6	readily	readily	ADV
ftr-337	49	7	apparent	apparent	ADJ
ftr-337	49	8	that	that	SCONJ
ftr-337	49	9	an	an	DET
ftr-337	49	10	attempt	attempt	NOUN
ftr-337	49	11	to	to	PART
ftr-337	49	12	allocate	allocate	VERB
ftr-337	49	13	federal	federal	ADJ
ftr-337	49	14	tax	tax	NOUN
ftr-337	49	15	credits	credit	NOUN
ftr-337	49	16	in	in	ADP
ftr-337	49	17	the	the	DET
ftr-337	49	18	manner	manner	NOUN
ftr-337	49	19	used	use	VERB
ftr-337	49	20	by	by	ADP
ftr-337	49	21	the	the	DET
ftr-337	49	22	parties	party	NOUN
ftr-337	49	23	in	in	ADP
ftr-337	49	24	virginia	virginia	PROPN
ftr-337	49	25	historic	historic	ADJ
ftr-337	49	26	tax	tax	NOUN
ftr-337	49	27	credit	credit	NOUN
ftr-337	49	28	to	to	PART
ftr-337	49	29	allocate	allocate	VERB
ftr-337	49	30	the	the	DET
ftr-337	49	31	virginia	virginia	PROPN
ftr-337	49	32	tax	tax	NOUN
ftr-337	49	33	credit	credit	NOUN
ftr-337	49	34	would	would	AUX
ftr-337	49	35	be	be	AUX
ftr-337	49	36	impermissible	impermissible	ADJ
ftr-337	49	37	under	under	ADP
ftr-337	49	38	section	section	NOUN
ftr-337	49	39	704	704	NUM
ftr-337	49	40	and	and	CCONJ
ftr-337	49	41	would	would	AUX
ftr-337	49	42	not	not	PART
ftr-337	49	43	be	be	AUX
ftr-337	49	44	given	give	VERB
ftr-337	49	45	effect	effect	NOUN
ftr-337	49	46	.	.	PUNCT
ftr-337	50	1	4	4	X
ftr-337	50	2	.	.	NOUN
ftr-337	50	3	136	136	NUM
ftr-337	50	4	t.c	t.c	PROPN
ftr-337	50	5	.	.	PROPN
ftr-337	50	6	1	1	NUM
ftr-337	50	7	(	(	PUNCT
ftr-337	50	8	2011	2011	NUM
ftr-337	50	9	)	)	PUNCT
ftr-337	50	10	.	.	PUNCT
ftr-337	51	1	5	5	X
ftr-337	51	2	.	.	X
ftr-337	51	3	i.r.s	i.r.s	PROPN
ftr-337	51	4	.	.	PUNCT
ftr-337	52	1	chief	chief	ADJ
ftr-337	52	2	couns	coun	NOUN
ftr-337	52	3	.	.	PUNCT
ftr-337	53	1	adv	adv	PROPN
ftr-337	53	2	.	.	PUNCT
ftr-337	54	1	2007	2007	NUM
ftr-337	54	2	-	-	PUNCT
ftr-337	54	3	04	04	NUM
ftr-337	54	4	-	-	PUNCT
ftr-337	54	5	028	028	NUM
ftr-337	54	6	(	(	PUNCT
ftr-337	54	7	jan	jan	PROPN
ftr-337	54	8	.	.	PROPN
ftr-337	54	9	26	26	NUM
ftr-337	54	10	,	,	PUNCT
ftr-337	54	11	2007	2007	NUM
ftr-337	54	12	)	)	PUNCT
ftr-337	54	13	;	;	PUNCT
ftr-337	55	1	i.r.s	i.r.s	NOUN
ftr-337	55	2	.	.	PUNCT
ftr-337	56	1	chief	chief	ADJ
ftr-337	56	2	couns	coun	NOUN
ftr-337	56	3	.	.	PUNCT
ftr-337	57	1	adv	adv	PROPN
ftr-337	57	2	.	.	PUNCT
ftr-337	58	1	2007	2007	NUM
ftr-337	58	2	-	-	PUNCT
ftr-337	58	3	04	04	NUM
ftr-337	58	4	-	-	PUNCT
ftr-337	58	5	030	030	NUM
ftr-337	58	6	(	(	PUNCT
ftr-337	58	7	jan	jan	PROPN
ftr-337	58	8	.	.	PROPN
ftr-337	58	9	26	26	NUM
ftr-337	58	10	,	,	PUNCT
ftr-337	58	11	2007	2007	NUM
ftr-337	58	12	)	)	PUNCT
ftr-337	58	13	.	.	PUNCT
ftr-337	59	1	6	6	NUM
ftr-337	59	2	.	.	X
ftr-337	59	3	va	va	NOUN
ftr-337	59	4	dep’t	dep’t	NOUN
ftr-337	59	5	of	of	ADP
ftr-337	59	6	taxation	taxation	NOUN
ftr-337	59	7	,	,	PUNCT
ftr-337	59	8	rulings	ruling	NOUN
ftr-337	59	9	of	of	ADP
ftr-337	59	10	the	the	DET
ftr-337	59	11	tax	tax	NOUN
ftr-337	59	12	commissioner	commissioner	NOUN
ftr-337	59	13	,	,	PUNCT
ftr-337	59	14	no	no	INTJ
ftr-337	59	15	.	.	NOUN
ftr-337	59	16	0782	0782	NUM
ftr-337	60	1	(	(	PUNCT
ftr-337	60	2	may	may	PROPN
ftr-337	60	3	25	25	NUM
ftr-337	60	4	,	,	PUNCT
ftr-337	60	5	2007	2007	NUM
ftr-337	60	6	)	)	PUNCT
ftr-337	61	1	[	[	X
ftr-337	61	2	i]t	i]t	PROPN
ftr-337	61	3	appears	appear	VERB
ftr-337	61	4	that	that	SCONJ
ftr-337	61	5	the	the	DET
ftr-337	61	6	historic	historic	ADJ
ftr-337	61	7	rehabilitation	rehabilitation	NOUN
ftr-337	61	8	credits	credit	NOUN
ftr-337	61	9	would	would	AUX
ftr-337	61	10	be	be	AUX
ftr-337	61	11	granted	grant	VERB
ftr-337	61	12	under	under	ADP
ftr-337	61	13	virginia	virginia	PROPN
ftr-337	61	14	law	law	NOUN
ftr-337	61	15	to	to	ADP
ftr-337	61	16	a	a	DET
ftr-337	61	17	partnership	partnership	NOUN
ftr-337	61	18	validly	validly	ADV
ftr-337	61	19	created	create	VERB
ftr-337	61	20	under	under	ADP
ftr-337	61	21	virginia	virginia	PROPN
ftr-337	61	22	law	law	NOUN
ftr-337	61	23	.	.	PUNCT
ftr-337	62	1	the	the	DET
ftr-337	62	2	statute	statute	PROPN
ftr-337	62	3	,	,	PUNCT
ftr-337	62	4	va	va	PROPN
ftr-337	62	5	.	.	PROPN
ftr-337	62	6	code	code	PROPN
ftr-337	62	7	ann	ann	PROPN
ftr-337	62	8	.	.	PUNCT
ftr-337	63	1	§	§	PROPN
ftr-337	63	2	58.1	58.1	NUM
ftr-337	63	3	-	-	SYM
ftr-337	63	4	339.2	339.2	NUM
ftr-337	63	5	,	,	PUNCT
ftr-337	63	6	refers	refer	VERB
ftr-337	63	7	to	to	ADP
ftr-337	63	8	various	various	ADJ
ftr-337	63	9	determinations	determination	NOUN
ftr-337	63	10	by	by	ADP
ftr-337	63	11	virginia	virginia	PROPN
ftr-337	63	12	agencies	agency	NOUN
ftr-337	63	13	and	and	CCONJ
ftr-337	63	14	values	value	NOUN
ftr-337	63	15	assessed	assess	VERB
ftr-337	63	16	by	by	ADP
ftr-337	63	17	local	local	ADJ
ftr-337	63	18	tax	tax	NOUN
ftr-337	63	19	authorities	authority	NOUN
ftr-337	63	20	.	.	PUNCT
ftr-337	64	1	it	it	PRON
ftr-337	64	2	expressly	expressly	ADV
ftr-337	64	3	requires	require	VERB
ftr-337	64	4	that	that	SCONJ
ftr-337	64	5	credits	credit	NOUN
ftr-337	64	6	granted	grant	VERB
ftr-337	64	7	to	to	ADP
ftr-337	64	8	a	a	DET
ftr-337	64	9	partnership	partnership	NOUN
ftr-337	64	10	be	be	AUX
ftr-337	64	11	passed	pass	VERB
ftr-337	64	12	through	through	ADP
ftr-337	64	13	to	to	ADP
ftr-337	64	14	the	the	DET
ftr-337	64	15	partners	partner	NOUN
ftr-337	64	16	.	.	PUNCT
ftr-337	65	1	there	there	PRON
ftr-337	65	2	is	be	VERB
ftr-337	65	3	nothing	nothing	PRON
ftr-337	65	4	in	in	ADP
ftr-337	65	5	virginia	virginia	PROPN
ftr-337	65	6	law	law	NOUN
ftr-337	65	7	that	that	PRON
ftr-337	65	8	ties	tie	VERB
ftr-337	65	9	any	any	DET
ftr-337	65	10	amount	amount	NOUN
ftr-337	65	11	or	or	CCONJ
ftr-337	65	12	determination	determination	NOUN
ftr-337	65	13	related	relate	VERB
ftr-337	65	14	to	to	ADP
ftr-337	65	15	the	the	DET
ftr-337	65	16	credit	credit	NOUN
ftr-337	65	17	to	to	ADP
ftr-337	65	18	the	the	DET
ftr-337	65	19	federal	federal	ADJ
ftr-337	65	20	tax	tax	NOUN
ftr-337	65	21	treatment	treatment	NOUN
ftr-337	65	22	of	of	ADP
ftr-337	65	23	a	a	DET
ftr-337	65	24	related	relate	VERB
ftr-337	65	25	item	item	NOUN
ftr-337	65	26	.	.	PUNCT
ftr-337	66	1	therefore	therefore	ADV
ftr-337	66	2	,	,	PUNCT
ftr-337	66	3	the	the	DET
ftr-337	66	4	irs	irs	PROPN
ftr-337	66	5	action	action	NOUN
ftr-337	66	6	based	base	VERB
ftr-337	66	7	upon	upon	SCONJ
ftr-337	66	8	a	a	DET
ftr-337	66	9	deemed	deem	VERB
ftr-337	66	10	purchase	purchase	NOUN
ftr-337	66	11	of	of	ADP
ftr-337	66	12	state	state	NOUN
ftr-337	66	13	tax	tax	NOUN
ftr-337	66	14	credits	credit	NOUN
ftr-337	66	15	,	,	PUNCT
ftr-337	66	16	which	which	PRON
ftr-337	66	17	by	by	ADP
ftr-337	66	18	its	its	PRON
ftr-337	66	19	terms	term	NOUN
ftr-337	66	20	is	be	AUX
ftr-337	66	21	limited	limit	VERB
ftr-337	66	22	to	to	ADP
ftr-337	66	23	the	the	DET
ftr-337	66	24	calculation	calculation	NOUN
ftr-337	66	25	of	of	ADP
ftr-337	66	26	federal	federal	ADJ
ftr-337	66	27	income	income	NOUN
ftr-337	66	28	tax	tax	NOUN
ftr-337	66	29	,	,	PUNCT
ftr-337	66	30	does	do	AUX
ftr-337	66	31	not	not	PART
ftr-337	66	32	require	require	VERB
ftr-337	66	33	the	the	DET
ftr-337	66	34	virginia	virginia	PROPN
ftr-337	66	35	agencies	agency	NOUN
ftr-337	66	36	administering	administer	VERB
ftr-337	66	37	the	the	DET
ftr-337	66	38	credit	credit	NOUN
ftr-337	66	39	to	to	PART
ftr-337	66	40	similarly	similarly	ADV
ftr-337	66	41	ignore	ignore	VERB
ftr-337	66	42	actions	action	NOUN
ftr-337	66	43	otherwise	otherwise	ADV
ftr-337	66	44	valid	valid	ADJ
ftr-337	66	45	under	under	ADP
ftr-337	66	46	virginia	virginia	PROPN
ftr-337	66	47	law	law	NOUN
ftr-337	66	48	and	and	CCONJ
ftr-337	66	49	revoke	revoke	VERB
ftr-337	66	50	the	the	DET
ftr-337	66	51	credit	credit	NOUN
ftr-337	66	52	because	because	SCONJ
ftr-337	66	53	of	of	ADP
ftr-337	66	54	the	the	DET
ftr-337	66	55	deemed	deem	VERB
ftr-337	66	56	purchase	purchase	NOUN
ftr-337	66	57	.	.	PUNCT
ftr-337	67	1	2012	2012	NUM
ftr-337	67	2	]	]	PUNCT
ftr-337	67	3	monetization	monetization	NOUN
ftr-337	67	4	of	of	ADP
ftr-337	67	5	business	business	NOUN
ftr-337	67	6	tax	tax	NOUN
ftr-337	67	7	credits	credit	NOUN
ftr-337	67	8	633	633	NUM
ftr-337	67	9	under	under	ADP
ftr-337	67	10	section	section	NOUN
ftr-337	67	11	704	704	NUM
ftr-337	67	12	,	,	PUNCT
ftr-337	67	13	a	a	DET
ftr-337	67	14	partner	partner	NOUN
ftr-337	67	15	’s	’s	PART
ftr-337	67	16	distributive	distributive	ADJ
ftr-337	67	17	share	share	NOUN
ftr-337	67	18	of	of	ADP
ftr-337	67	19	income	income	NOUN
ftr-337	67	20	,	,	PUNCT
ftr-337	67	21	gain	gain	NOUN
ftr-337	67	22	,	,	PUNCT
ftr-337	67	23	loss	loss	NOUN
ftr-337	67	24	,	,	PUNCT
ftr-337	67	25	deduction	deduction	NOUN
ftr-337	67	26	,	,	PUNCT
ftr-337	67	27	or	or	CCONJ
ftr-337	67	28	credit	credit	NOUN
ftr-337	67	29	is	be	AUX
ftr-337	67	30	generally	generally	ADV
ftr-337	67	31	determined	determine	VERB
ftr-337	67	32	by	by	ADP
ftr-337	67	33	the	the	DET
ftr-337	67	34	partnership	partnership	NOUN
ftr-337	67	35	agreement	agreement	NOUN
ftr-337	67	36	.	.	PUNCT
ftr-337	68	1	7	7	NUM
ftr-337	69	1	if	if	SCONJ
ftr-337	69	2	,	,	PUNCT
ftr-337	69	3	however	however	ADV
ftr-337	69	4	,	,	PUNCT
ftr-337	69	5	a	a	DET
ftr-337	69	6	particular	particular	ADJ
ftr-337	69	7	allocation	allocation	NOUN
ftr-337	69	8	to	to	ADP
ftr-337	69	9	a	a	DET
ftr-337	69	10	partner	partner	NOUN
ftr-337	69	11	in	in	ADP
ftr-337	69	12	the	the	DET
ftr-337	69	13	partnership	partnership	NOUN
ftr-337	69	14	agreement	agreement	NOUN
ftr-337	69	15	does	do	AUX
ftr-337	69	16	not	not	PART
ftr-337	69	17	have	have	VERB
ftr-337	69	18	“	"	PUNCT
ftr-337	69	19	substantial	substantial	ADJ
ftr-337	69	20	economic	economic	ADJ
ftr-337	69	21	effect	effect	NOUN
ftr-337	69	22	,	,	PUNCT
ftr-337	69	23	”	"	PUNCT
ftr-337	69	24	8	8	NUM
ftr-337	69	25	the	the	DET
ftr-337	69	26	allocation	allocation	NOUN
ftr-337	69	27	of	of	ADP
ftr-337	69	28	partnership	partnership	NOUN
ftr-337	69	29	items	item	NOUN
ftr-337	69	30	to	to	ADP
ftr-337	69	31	a	a	DET
ftr-337	69	32	partner	partner	NOUN
ftr-337	69	33	is	be	AUX
ftr-337	69	34	re	re	VERB
ftr-337	69	35	-	-	VERB
ftr-337	69	36	determined	determine	VERB
ftr-337	69	37	based	base	VERB
ftr-337	69	38	on	on	ADP
ftr-337	69	39	the	the	DET
ftr-337	69	40	“	"	PUNCT
ftr-337	69	41	partner	partner	NOUN
ftr-337	69	42	’s	’s	PART
ftr-337	69	43	interest	interest	NOUN
ftr-337	69	44	in	in	ADP
ftr-337	69	45	the	the	DET
ftr-337	69	46	partnership	partnership	NOUN
ftr-337	69	47	,	,	PUNCT
ftr-337	69	48	”	"	PUNCT
ftr-337	69	49	9	9	NUM
ftr-337	69	50	so	so	SCONJ
ftr-337	69	51	that	that	SCONJ
ftr-337	69	52	the	the	DET
ftr-337	69	53	allocation	allocation	NOUN
ftr-337	69	54	corresponds	correspond	VERB
ftr-337	69	55	with	with	ADP
ftr-337	69	56	the	the	DET
ftr-337	69	57	manner	manner	NOUN
ftr-337	69	58	in	in	ADP
ftr-337	69	59	which	which	PRON
ftr-337	69	60	the	the	DET
ftr-337	69	61	partners	partner	NOUN
ftr-337	69	62	have	have	AUX
ftr-337	69	63	agreed	agree	VERB
ftr-337	69	64	to	to	PART
ftr-337	69	65	share	share	VERB
ftr-337	69	66	the	the	DET
ftr-337	69	67	economic	economic	ADJ
ftr-337	69	68	benefit	benefit	NOUN
ftr-337	69	69	or	or	CCONJ
ftr-337	69	70	burden	burden	NOUN
ftr-337	69	71	corresponding	correspond	VERB
ftr-337	69	72	to	to	ADP
ftr-337	69	73	the	the	DET
ftr-337	69	74	income	income	NOUN
ftr-337	69	75	,	,	PUNCT
ftr-337	69	76	gain	gain	NOUN
ftr-337	69	77	,	,	PUNCT
ftr-337	69	78	loss	loss	NOUN
ftr-337	69	79	,	,	PUNCT
ftr-337	69	80	deduction	deduction	NOUN
ftr-337	69	81	,	,	PUNCT
ftr-337	69	82	or	or	CCONJ
ftr-337	69	83	credit	credit	NOUN
ftr-337	69	84	that	that	PRON
ftr-337	69	85	is	be	AUX
ftr-337	69	86	allocated	allocate	VERB
ftr-337	69	87	.	.	PUNCT
ftr-337	70	1	10	10	NUM
ftr-337	70	2	the	the	DET
ftr-337	70	3	allocation	allocation	NOUN
ftr-337	70	4	of	of	ADP
ftr-337	70	5	credits	credit	NOUN
ftr-337	70	6	can	can	AUX
ftr-337	70	7	not	not	PART
ftr-337	70	8	have	have	VERB
ftr-337	70	9	substantial	substantial	ADJ
ftr-337	70	10	economic	economic	ADJ
ftr-337	70	11	effect	effect	NOUN
ftr-337	70	12	11	11	NUM
ftr-337	70	13	and	and	CCONJ
ftr-337	70	14	therefore	therefore	ADV
ftr-337	70	15	must	must	AUX
ftr-337	70	16	be	be	AUX
ftr-337	70	17	allocated	allocate	VERB
ftr-337	70	18	based	base	VERB
ftr-337	70	19	on	on	ADP
ftr-337	70	20	the	the	DET
ftr-337	70	21	partners	partner	NOUN
ftr-337	70	22	’	’	PART
ftr-337	70	23	interests	interest	NOUN
ftr-337	70	24	in	in	ADP
ftr-337	70	25	the	the	DET
ftr-337	70	26	partnership	partnership	NOUN
ftr-337	70	27	.	.	PUNCT
ftr-337	71	1	in	in	ADP
ftr-337	71	2	the	the	DET
ftr-337	71	3	case	case	NOUN
ftr-337	71	4	of	of	ADP
ftr-337	71	5	the	the	DET
ftr-337	71	6	investment	investment	NOUN
ftr-337	71	7	tax	tax	NOUN
ftr-337	71	8	credit	credit	NOUN
ftr-337	71	9	,	,	PUNCT
ftr-337	71	10	allocation	allocation	NOUN
ftr-337	71	11	of	of	ADP
ftr-337	71	12	the	the	DET
ftr-337	71	13	credit	credit	NOUN
ftr-337	71	14	based	base	VERB
ftr-337	71	15	on	on	ADP
ftr-337	71	16	allocations	allocation	NOUN
ftr-337	71	17	of	of	ADP
ftr-337	71	18	cost	cost	NOUN
ftr-337	71	19	or	or	CCONJ
ftr-337	71	20	qualified	qualified	ADJ
ftr-337	71	21	investment	investment	NOUN
ftr-337	71	22	in	in	ADP
ftr-337	71	23	accordance	accordance	NOUN
ftr-337	71	24	with	with	ADP
ftr-337	71	25	regulations	regulation	NOUN
ftr-337	71	26	section	section	NOUN
ftr-337	71	27	1.46	1.46	NUM
ftr-337	71	28	-	-	SYM
ftr-337	71	29	3(f	3(f	NUM
ftr-337	71	30	)	)	PUNCT
ftr-337	71	31	(	(	PUNCT
ftr-337	71	32	generally	generally	ADV
ftr-337	71	33	,	,	PUNCT
ftr-337	71	34	in	in	ADP
ftr-337	71	35	accordance	accordance	NOUN
ftr-337	71	36	with	with	ADP
ftr-337	71	37	the	the	DET
ftr-337	71	38	ratio	ratio	NOUN
ftr-337	71	39	in	in	ADP
ftr-337	71	40	which	which	PRON
ftr-337	71	41	the	the	DET
ftr-337	71	42	partners	partner	NOUN
ftr-337	71	43	divide	divide	VERB
ftr-337	71	44	general	general	ADJ
ftr-337	71	45	profits	profit	NOUN
ftr-337	71	46	)	)	PUNCT
ftr-337	71	47	satisfies	satisfy	VERB
ftr-337	71	48	this	this	DET
ftr-337	71	49	requirement	requirement	NOUN
ftr-337	71	50	.	.	PUNCT
ftr-337	72	1	in	in	ADP
ftr-337	72	2	the	the	DET
ftr-337	72	3	case	case	NOUN
ftr-337	72	4	of	of	ADP
ftr-337	72	5	other	other	ADJ
ftr-337	72	6	tax	tax	NOUN
ftr-337	72	7	credits	credit	NOUN
ftr-337	72	8	,	,	PUNCT
ftr-337	72	9	if	if	SCONJ
ftr-337	72	10	a	a	DET
ftr-337	72	11	partnership	partnership	NOUN
ftr-337	72	12	expenditure	expenditure	NOUN
ftr-337	72	13	(	(	PUNCT
ftr-337	72	14	whether	whether	SCONJ
ftr-337	72	15	or	or	CCONJ
ftr-337	72	16	not	not	PART
ftr-337	72	17	deductible	deductible	ADJ
ftr-337	72	18	)	)	PUNCT
ftr-337	72	19	that	that	PRON
ftr-337	72	20	gives	give	VERB
ftr-337	72	21	rise	rise	NOUN
ftr-337	72	22	to	to	ADP
ftr-337	72	23	a	a	DET
ftr-337	72	24	tax	tax	NOUN
ftr-337	72	25	credit	credit	NOUN
ftr-337	72	26	in	in	ADP
ftr-337	72	27	a	a	DET
ftr-337	72	28	partnership	partnership	NOUN
ftr-337	72	29	taxable	taxable	ADJ
ftr-337	72	30	year	year	NOUN
ftr-337	72	31	also	also	ADV
ftr-337	72	32	gives	give	VERB
ftr-337	72	33	rise	rise	NOUN
ftr-337	72	34	to	to	ADP
ftr-337	72	35	valid	valid	ADJ
ftr-337	72	36	allocations	allocation	NOUN
ftr-337	72	37	of	of	ADP
ftr-337	72	38	partnership	partnership	NOUN
ftr-337	72	39	loss	loss	NOUN
ftr-337	72	40	or	or	CCONJ
ftr-337	72	41	deduction	deduction	NOUN
ftr-337	72	42	(	(	PUNCT
ftr-337	72	43	or	or	CCONJ
ftr-337	72	44	other	other	ADJ
ftr-337	72	45	downward	downward	ADJ
ftr-337	72	46	capital	capital	NOUN
ftr-337	72	47	account	account	NOUN
ftr-337	72	48	adjustments	adjustment	NOUN
ftr-337	72	49	)	)	PUNCT
ftr-337	72	50	for	for	ADP
ftr-337	72	51	the	the	DET
ftr-337	72	52	year	year	NOUN
ftr-337	72	53	,	,	PUNCT
ftr-337	72	54	then	then	ADV
ftr-337	72	55	the	the	DET
ftr-337	72	56	partners	partner	NOUN
ftr-337	72	57	’	’	PART
ftr-337	72	58	interests	interest	NOUN
ftr-337	72	59	in	in	ADP
ftr-337	72	60	the	the	DET
ftr-337	72	61	partnership	partnership	NOUN
ftr-337	72	62	with	with	ADP
ftr-337	72	63	respect	respect	NOUN
ftr-337	72	64	to	to	ADP
ftr-337	72	65	the	the	DET
ftr-337	72	66	credit	credit	NOUN
ftr-337	72	67	(	(	PUNCT
ftr-337	72	68	or	or	CCONJ
ftr-337	72	69	the	the	DET
ftr-337	72	70	cost	cost	NOUN
ftr-337	72	71	giving	give	VERB
ftr-337	72	72	rise	rise	NOUN
ftr-337	72	73	to	to	ADP
ftr-337	72	74	it	it	PRON
ftr-337	72	75	)	)	PUNCT
ftr-337	72	76	are	be	AUX
ftr-337	72	77	in	in	ADP
ftr-337	72	78	the	the	DET
ftr-337	72	79	same	same	ADJ
ftr-337	72	80	proportion	proportion	NOUN
ftr-337	72	81	as	as	ADP
ftr-337	72	82	the	the	DET
ftr-337	72	83	partners	partner	NOUN
ftr-337	72	84	’	’	PART
ftr-337	72	85	respective	respective	ADJ
ftr-337	72	86	distributive	distributive	ADJ
ftr-337	72	87	shares	share	NOUN
ftr-337	72	88	of	of	ADP
ftr-337	72	89	the	the	DET
ftr-337	72	90	loss	loss	NOUN
ftr-337	72	91	or	or	CCONJ
ftr-337	72	92	deduction	deduction	NOUN
ftr-337	72	93	(	(	PUNCT
ftr-337	72	94	and	and	CCONJ
ftr-337	72	95	adjustments	adjustment	NOUN
ftr-337	72	96	)	)	PUNCT
ftr-337	72	97	.	.	PUNCT
ftr-337	73	1	12	12	NUM
ftr-337	73	2	regulations	regulation	NOUN
ftr-337	73	3	section	section	NOUN
ftr-337	73	4	1.7041(b)(4)(ii	1.7041(b)(4)(ii	NUM
ftr-337	73	5	)	)	PUNCT
ftr-337	73	6	further	far	ADV
ftr-337	73	7	provides	provide	VERB
ftr-337	73	8	that	that	SCONJ
ftr-337	73	9	identical	identical	ADJ
ftr-337	73	10	principles	principle	NOUN
ftr-337	73	11	apply	apply	VERB
ftr-337	73	12	in	in	ADP
ftr-337	73	13	determining	determine	VERB
ftr-337	73	14	the	the	DET
ftr-337	73	15	partners	partner	NOUN
ftr-337	73	16	’	’	PART
ftr-337	73	17	interests	interest	NOUN
ftr-337	73	18	in	in	ADP
ftr-337	73	19	the	the	DET
ftr-337	73	20	partnership	partnership	NOUN
ftr-337	73	21	regarding	regard	VERB
ftr-337	73	22	tax	tax	NOUN
ftr-337	73	23	credits	credit	NOUN
ftr-337	73	24	,	,	PUNCT
ftr-337	73	25	such	such	ADJ
ftr-337	73	26	as	as	ADP
ftr-337	73	27	the	the	DET
ftr-337	73	28	credit	credit	NOUN
ftr-337	73	29	under	under	ADP
ftr-337	73	30	section	section	NOUN
ftr-337	73	31	45	45	NUM
ftr-337	73	32	(	(	PUNCT
ftr-337	73	33	the	the	DET
ftr-337	73	34	production	production	NOUN
ftr-337	73	35	tax	tax	NOUN
ftr-337	73	36	credit	credit	NOUN
ftr-337	73	37	)	)	PUNCT
ftr-337	73	38	,	,	PUNCT
ftr-337	73	39	that	that	PRON
ftr-337	73	40	arise	arise	VERB
ftr-337	73	41	from	from	ADP
ftr-337	73	42	receipts	receipt	NOUN
ftr-337	73	43	of	of	ADP
ftr-337	73	44	the	the	DET
ftr-337	73	45	partnership	partnership	NOUN
ftr-337	73	46	(	(	PUNCT
ftr-337	73	47	whether	whether	SCONJ
ftr-337	73	48	or	or	CCONJ
ftr-337	73	49	not	not	PART
ftr-337	73	50	taxable	taxable	ADJ
ftr-337	73	51	)	)	PUNCT
ftr-337	73	52	.	.	PUNCT
ftr-337	74	1	returning	return	VERB
ftr-337	74	2	to	to	ADP
ftr-337	74	3	virginia	virginia	PROPN
ftr-337	74	4	historic	historic	ADJ
ftr-337	74	5	tax	tax	NOUN
ftr-337	74	6	credit	credit	NOUN
ftr-337	74	7	,	,	PUNCT
ftr-337	74	8	parties	party	NOUN
ftr-337	74	9	putatively	putatively	ADV
ftr-337	74	10	making	make	VERB
ftr-337	74	11	substantial	substantial	ADJ
ftr-337	74	12	equity	equity	NOUN
ftr-337	74	13	contributions	contribution	NOUN
ftr-337	74	14	to	to	ADP
ftr-337	74	15	a	a	DET
ftr-337	74	16	partnership	partnership	NOUN
ftr-337	74	17	and	and	CCONJ
ftr-337	74	18	yet	yet	ADV
ftr-337	74	19	receiving	receive	VERB
ftr-337	74	20	only	only	ADV
ftr-337	74	21	a	a	DET
ftr-337	74	22	one	one	NUM
ftr-337	74	23	percent	percent	NOUN
ftr-337	74	24	interest	interest	NOUN
ftr-337	74	25	in	in	ADP
ftr-337	74	26	partnership	partnership	NOUN
ftr-337	74	27	profits	profit	NOUN
ftr-337	74	28	and	and	CCONJ
ftr-337	74	29	losses	loss	NOUN
ftr-337	74	30	in	in	ADP
ftr-337	74	31	the	the	DET
ftr-337	74	32	aggregate	aggregate	NOUN
ftr-337	74	33	were	be	AUX
ftr-337	74	34	allocated	allocate	VERB
ftr-337	74	35	all	all	PRON
ftr-337	74	36	of	of	ADP
ftr-337	74	37	the	the	DET
ftr-337	74	38	state	state	NOUN
ftr-337	74	39	tax	tax	NOUN
ftr-337	74	40	credits	credit	NOUN
ftr-337	74	41	—	—	PUNCT
ftr-337	74	42	an	an	DET
ftr-337	74	43	allocation	allocation	NOUN
ftr-337	74	44	scheme	scheme	NOUN
ftr-337	74	45	that	that	PRON
ftr-337	74	46	clearly	clearly	ADV
ftr-337	74	47	would	would	AUX
ftr-337	74	48	be	be	AUX
ftr-337	74	49	impermissible	impermissible	ADJ
ftr-337	74	50	if	if	SCONJ
ftr-337	74	51	tested	test	VERB
ftr-337	74	52	under	under	ADP
ftr-337	74	53	standards	standard	NOUN
ftr-337	74	54	such	such	ADJ
ftr-337	74	55	as	as	ADP
ftr-337	74	56	those	those	PRON
ftr-337	74	57	described	describe	VERB
ftr-337	74	58	above	above	ADV
ftr-337	74	59	(	(	PUNCT
ftr-337	74	60	i.e.	i.e.	X
ftr-337	74	61	,	,	PUNCT
ftr-337	74	62	federal	federal	ADJ
ftr-337	74	63	tax	tax	NOUN
ftr-337	74	64	credits	credit	NOUN
ftr-337	74	65	could	could	AUX
ftr-337	74	66	not	not	PART
ftr-337	74	67	be	be	AUX
ftr-337	74	68	allocated	allocate	VERB
ftr-337	74	69	that	that	DET
ftr-337	74	70	way	way	NOUN
ftr-337	74	71	)	)	PUNCT
ftr-337	74	72	.	.	PUNCT
ftr-337	75	1	further	far	ADV
ftr-337	75	2	,	,	PUNCT
ftr-337	75	3	these	these	DET
ftr-337	75	4	parties	party	NOUN
ftr-337	75	5	(	(	PUNCT
ftr-337	75	6	1	1	X
ftr-337	75	7	)	)	PUNCT
ftr-337	75	8	were	be	AUX
ftr-337	75	9	due	due	ADJ
ftr-337	75	10	to	to	PART
ftr-337	75	11	have	have	VERB
ftr-337	75	12	their	their	PRON
ftr-337	75	13	contributions	contribution	NOUN
ftr-337	75	14	refunded	refund	VERB
ftr-337	75	15	if	if	SCONJ
ftr-337	75	16	the	the	DET
ftr-337	75	17	tax	tax	NOUN
ftr-337	75	18	credits	credit	NOUN
ftr-337	75	19	7	7	NUM
ftr-337	75	20	.	.	PUNCT
ftr-337	75	21	i.r.c	i.r.c	NOUN
ftr-337	75	22	.	.	PUNCT
ftr-337	76	1	§	§	PROPN
ftr-337	76	2	704(a	704(a	PROPN
ftr-337	76	3	)	)	PUNCT
ftr-337	76	4	.	.	PUNCT
ftr-337	77	1	8	8	X
ftr-337	77	2	.	.	X
ftr-337	78	1	that	that	PRON
ftr-337	78	2	is	is	ADV
ftr-337	78	3	,	,	PUNCT
ftr-337	78	4	the	the	DET
ftr-337	78	5	allocation	allocation	NOUN
ftr-337	78	6	is	be	AUX
ftr-337	78	7	not	not	PART
ftr-337	78	8	“	"	PUNCT
ftr-337	78	9	consistent	consistent	ADJ
ftr-337	78	10	with	with	ADP
ftr-337	78	11	the	the	DET
ftr-337	78	12	underlying	underlie	VERB
ftr-337	78	13	economic	economic	ADJ
ftr-337	78	14	arrangement	arrangement	NOUN
ftr-337	78	15	of	of	ADP
ftr-337	78	16	the	the	DET
ftr-337	78	17	partners	partner	NOUN
ftr-337	78	18	.	.	PUNCT
ftr-337	78	19	”	"	PUNCT
ftr-337	79	1	see	see	VERB
ftr-337	79	2	reg	reg	NOUN
ftr-337	79	3	.	.	PUNCT
ftr-337	80	1	§	§	PROPN
ftr-337	80	2	1.704	1.704	NUM
ftr-337	80	3	-	-	NUM
ftr-337	80	4	1(b)(2)(ii)(a	1(b)(2)(ii)(a	NUM
ftr-337	80	5	)	)	PUNCT
ftr-337	80	6	.	.	PUNCT
ftr-337	81	1	9	9	X
ftr-337	81	2	.	.	X
ftr-337	81	3	reg	reg	NOUN
ftr-337	81	4	.	.	PUNCT
ftr-337	82	1	§	§	PROPN
ftr-337	82	2	1.704	1.704	NUM
ftr-337	82	3	-	-	NUM
ftr-337	82	4	1(b)(1)(i	1(b)(1)(i	NUM
ftr-337	82	5	)	)	PUNCT
ftr-337	82	6	.	.	PUNCT
ftr-337	83	1	10	10	NUM
ftr-337	83	2	.	.	X
ftr-337	84	1	reg	reg	NOUN
ftr-337	84	2	.	.	PUNCT
ftr-337	85	1	§	§	PROPN
ftr-337	85	2	1.704	1.704	NUM
ftr-337	85	3	-	-	NUM
ftr-337	85	4	1(b)(3)(i	1(b)(3)(i	NUM
ftr-337	85	5	)	)	PUNCT
ftr-337	85	6	.	.	PUNCT
ftr-337	86	1	11	11	NUM
ftr-337	86	2	.	.	X
ftr-337	87	1	see	see	VERB
ftr-337	87	2	reg	reg	NOUN
ftr-337	87	3	.	.	PUNCT
ftr-337	88	1	§	§	PROPN
ftr-337	88	2	1.704	1.704	NUM
ftr-337	88	3	-	-	SYM
ftr-337	88	4	1(b)(4)(ii	1(b)(4)(ii	NUM
ftr-337	88	5	)	)	PUNCT
ftr-337	88	6	(	(	PUNCT
ftr-337	88	7	“	"	PUNCT
ftr-337	88	8	[	[	X
ftr-337	88	9	a]llocations	a]llocation	NOUN
ftr-337	88	10	of	of	ADP
ftr-337	88	11	tax	tax	NOUN
ftr-337	88	12	credits	credit	NOUN
ftr-337	88	13	.	.	PUNCT
ftr-337	88	14	.	.	PUNCT
ftr-337	89	1	.	.	PUNCT
ftr-337	90	1	are	be	AUX
ftr-337	90	2	not	not	PART
ftr-337	90	3	reflected	reflect	VERB
ftr-337	90	4	by	by	ADP
ftr-337	90	5	adjustments	adjustment	NOUN
ftr-337	90	6	to	to	ADP
ftr-337	90	7	the	the	DET
ftr-337	90	8	partners	partner	NOUN
ftr-337	90	9	’	'	PUNCT
ftr-337	90	10	capital	capital	NOUN
ftr-337	90	11	accounts	account	NOUN
ftr-337	90	12	(	(	PUNCT
ftr-337	90	13	except	except	SCONJ
ftr-337	90	14	to	to	ADP
ftr-337	90	15	the	the	DET
ftr-337	90	16	extent	extent	NOUN
ftr-337	90	17	that	that	SCONJ
ftr-337	90	18	adjustments	adjustment	NOUN
ftr-337	90	19	to	to	ADP
ftr-337	90	20	the	the	DET
ftr-337	90	21	adjusted	adjust	VERB
ftr-337	90	22	tax	tax	NOUN
ftr-337	90	23	basis	basis	NOUN
ftr-337	90	24	of	of	ADP
ftr-337	90	25	partnership	partnership	NOUN
ftr-337	90	26	section	section	NOUN
ftr-337	90	27	38	38	NUM
ftr-337	90	28	property	property	NOUN
ftr-337	90	29	in	in	ADP
ftr-337	90	30	respect	respect	NOUN
ftr-337	90	31	of	of	ADP
ftr-337	90	32	tax	tax	NOUN
ftr-337	90	33	credits	credit	NOUN
ftr-337	90	34	.	.	PUNCT
ftr-337	90	35	.	.	PUNCT
ftr-337	91	1	.	.	PUNCT
ftr-337	92	1	give	give	VERB
ftr-337	92	2	rise	rise	NOUN
ftr-337	92	3	to	to	ADP
ftr-337	92	4	capital	capital	NOUN
ftr-337	92	5	account	account	NOUN
ftr-337	92	6	adjustments	adjustment	NOUN
ftr-337	92	7	under	under	ADP
ftr-337	92	8	paragraph	paragraph	NOUN
ftr-337	92	9	(	(	PUNCT
ftr-337	92	10	b)(2)(iv)(l	b)(2)(iv)(l	VERB
ftr-337	92	11	)	)	PUNCT
ftr-337	92	12	of	of	ADP
ftr-337	92	13	this	this	DET
ftr-337	92	14	section	section	NOUN
ftr-337	92	15	)	)	PUNCT
ftr-337	92	16	.	.	PUNCT
ftr-337	93	1	thus	thus	ADV
ftr-337	93	2	,	,	PUNCT
ftr-337	93	3	such	such	ADJ
ftr-337	93	4	allocations	allocation	NOUN
ftr-337	93	5	can	can	AUX
ftr-337	93	6	not	not	PART
ftr-337	93	7	have	have	VERB
ftr-337	93	8	economic	economic	ADJ
ftr-337	93	9	effect	effect	NOUN
ftr-337	93	10	under	under	ADP
ftr-337	93	11	paragraph	paragraph	NOUN
ftr-337	93	12	(	(	PUNCT
ftr-337	93	13	b)(2)(ii)(b)(1	b)(2)(ii)(b)(1	NOUN
ftr-337	93	14	)	)	PUNCT
ftr-337	93	15	of	of	ADP
ftr-337	93	16	this	this	DET
ftr-337	93	17	section	section	NOUN
ftr-337	93	18	.	.	PUNCT
ftr-337	93	19	”	"	PUNCT
ftr-337	93	20	)	)	PUNCT
ftr-337	93	21	.	.	PUNCT
ftr-337	94	1	12	12	NUM
ftr-337	94	2	.	.	PUNCT
ftr-337	95	1	see	see	VERB
ftr-337	95	2	regs	reg	NOUN
ftr-337	95	3	.	.	PUNCT
ftr-337	96	1	§	§	PROPN
ftr-337	96	2	§	§	PROPN
ftr-337	96	3	1.704	1.704	NUM
ftr-337	96	4	-	-	PUNCT
ftr-337	96	5	1(b)(4)(ii	1(b)(4)(ii	NUM
ftr-337	96	6	)	)	PUNCT
ftr-337	96	7	,	,	PUNCT
ftr-337	96	8	1.46	1.46	NUM
ftr-337	96	9	-	-	SYM
ftr-337	96	10	3(f	3(f	NUM
ftr-337	96	11	)	)	PUNCT
ftr-337	96	12	.	.	PUNCT
ftr-337	97	1	634	634	NUM
ftr-337	97	2	florida	florida	PROPN
ftr-337	97	3	tax	tax	NOUN
ftr-337	97	4	review	review	NOUN
ftr-337	97	5	[	[	X
ftr-337	97	6	vol.12:9	vol.12:9	NOUN
ftr-337	97	7	were	be	AUX
ftr-337	97	8	not	not	PART
ftr-337	97	9	received	receive	VERB
ftr-337	97	10	or	or	CCONJ
ftr-337	97	11	were	be	AUX
ftr-337	97	12	revoked	revoke	VERB
ftr-337	97	13	;	;	PUNCT
ftr-337	97	14	and	and	CCONJ
ftr-337	97	15	(	(	PUNCT
ftr-337	97	16	2	2	X
ftr-337	97	17	)	)	PUNCT
ftr-337	97	18	agreed	agree	VERB
ftr-337	97	19	to	to	ADP
ftr-337	97	20	a	a	DET
ftr-337	97	21	buy	buy	NOUN
ftr-337	97	22	-	-	PUNCT
ftr-337	97	23	out	out	NOUN
ftr-337	97	24	of	of	ADP
ftr-337	97	25	their	their	PRON
ftr-337	97	26	partnership	partnership	NOUN
ftr-337	97	27	interests	interest	NOUN
ftr-337	97	28	following	follow	VERB
ftr-337	97	29	receipt	receipt	NOUN
ftr-337	97	30	of	of	ADP
ftr-337	97	31	the	the	DET
ftr-337	97	32	credits	credit	NOUN
ftr-337	97	33	for	for	ADP
ftr-337	97	34	less	less	ADJ
ftr-337	97	35	than	than	ADP
ftr-337	97	36	a	a	DET
ftr-337	97	37	penny	penny	NOUN
ftr-337	97	38	on	on	ADP
ftr-337	97	39	the	the	DET
ftr-337	97	40	dollar	dollar	NOUN
ftr-337	97	41	.	.	PUNCT
ftr-337	98	1	13	13	NUM
ftr-337	98	2	interestingly	interestingly	ADV
ftr-337	98	3	,	,	PUNCT
ftr-337	98	4	the	the	DET
ftr-337	98	5	tax	tax	NOUN
ftr-337	98	6	court	court	NOUN
ftr-337	98	7	sided	side	VERB
ftr-337	98	8	with	with	ADP
ftr-337	98	9	the	the	DET
ftr-337	98	10	taxpayer	taxpayer	NOUN
ftr-337	98	11	in	in	ADP
ftr-337	98	12	virginia	virginia	PROPN
ftr-337	98	13	historic	historic	ADJ
ftr-337	98	14	tax	tax	NOUN
ftr-337	98	15	credit	credit	NOUN
ftr-337	98	16	and	and	CCONJ
ftr-337	98	17	found	find	VERB
ftr-337	98	18	that	that	SCONJ
ftr-337	98	19	the	the	DET
ftr-337	98	20	arrangement	arrangement	NOUN
ftr-337	98	21	did	do	AUX
ftr-337	98	22	not	not	PART
ftr-337	98	23	constitute	constitute	VERB
ftr-337	98	24	a	a	DET
ftr-337	98	25	sale	sale	NOUN
ftr-337	98	26	of	of	ADP
ftr-337	98	27	the	the	DET
ftr-337	98	28	state	state	NOUN
ftr-337	98	29	tax	tax	NOUN
ftr-337	98	30	credits	credit	NOUN
ftr-337	98	31	.	.	PUNCT
ftr-337	99	1	although	although	SCONJ
ftr-337	99	2	the	the	DET
ftr-337	99	3	tax	tax	NOUN
ftr-337	99	4	court	court	NOUN
ftr-337	99	5	acknowledged	acknowledge	VERB
ftr-337	99	6	that	that	SCONJ
ftr-337	99	7	“	"	PUNCT
ftr-337	99	8	investors	investor	NOUN
ftr-337	99	9	received	receive	VERB
ftr-337	99	10	assurance	assurance	NOUN
ftr-337	99	11	that	that	SCONJ
ftr-337	99	12	their	their	PRON
ftr-337	99	13	contributions	contribution	NOUN
ftr-337	99	14	would	would	AUX
ftr-337	99	15	be	be	AUX
ftr-337	99	16	refunded	refund	VERB
ftr-337	99	17	”	"	PUNCT
ftr-337	99	18	if	if	SCONJ
ftr-337	99	19	the	the	DET
ftr-337	99	20	tax	tax	NOUN
ftr-337	99	21	credits	credit	NOUN
ftr-337	99	22	were	be	AUX
ftr-337	99	23	not	not	PART
ftr-337	99	24	received	receive	VERB
ftr-337	99	25	or	or	CCONJ
ftr-337	99	26	were	be	AUX
ftr-337	99	27	revoked	revoke	VERB
ftr-337	99	28	,	,	PUNCT
ftr-337	99	29	the	the	DET
ftr-337	99	30	court	court	NOUN
ftr-337	99	31	concluded	conclude	VERB
ftr-337	99	32	this	this	PRON
ftr-337	99	33	was	be	AUX
ftr-337	99	34	offset	offset	VERB
ftr-337	99	35	by	by	ADP
ftr-337	99	36	the	the	DET
ftr-337	99	37	risk	risk	NOUN
ftr-337	99	38	the	the	DET
ftr-337	99	39	investors	investor	NOUN
ftr-337	99	40	took	take	VERB
ftr-337	99	41	“	"	PUNCT
ftr-337	99	42	that	that	SCONJ
ftr-337	99	43	the	the	DET
ftr-337	99	44	resources	resource	NOUN
ftr-337	99	45	would	would	AUX
ftr-337	99	46	[	[	X
ftr-337	99	47	not	not	PART
ftr-337	99	48	]	]	PUNCT
ftr-337	99	49	remain	remain	VERB
ftr-337	99	50	available	available	ADJ
ftr-337	99	51	in	in	ADP
ftr-337	99	52	the	the	DET
ftr-337	99	53	source	source	NOUN
ftr-337	99	54	partnership	partnership	NOUN
ftr-337	99	55	”	"	PUNCT
ftr-337	99	56	to	to	PART
ftr-337	99	57	back	back	VERB
ftr-337	99	58	up	up	ADP
ftr-337	99	59	that	that	DET
ftr-337	99	60	assurance	assurance	NOUN
ftr-337	99	61	.	.	PUNCT
ftr-337	100	1	14	14	NUM
ftr-337	100	2	further	far	ADV
ftr-337	100	3	,	,	PUNCT
ftr-337	100	4	the	the	DET
ftr-337	100	5	quid	quid	ADJ
ftr-337	100	6	pro	pro	X
ftr-337	100	7	quo	quo	NOUN
ftr-337	100	8	nature	nature	NOUN
ftr-337	100	9	of	of	ADP
ftr-337	100	10	the	the	DET
ftr-337	100	11	exchange	exchange	NOUN
ftr-337	100	12	—	—	PUNCT
ftr-337	100	13	suggesting	suggest	VERB
ftr-337	100	14	as	as	SCONJ
ftr-337	100	15	it	it	PRON
ftr-337	100	16	did	do	VERB
ftr-337	100	17	the	the	DET
ftr-337	100	18	possible	possible	ADJ
ftr-337	100	19	invocation	invocation	NOUN
ftr-337	100	20	of	of	ADP
ftr-337	100	21	a	a	DET
ftr-337	100	22	section	section	NOUN
ftr-337	100	23	707	707	NUM
ftr-337	100	24	disguised	disguise	VERB
ftr-337	100	25	sale	sale	NOUN
ftr-337	100	26	argument	argument	NOUN
ftr-337	100	27	—	—	PUNCT
ftr-337	100	28	was	be	AUX
ftr-337	100	29	downplayed	downplay	VERB
ftr-337	100	30	on	on	ADP
ftr-337	100	31	the	the	DET
ftr-337	100	32	basis	basis	NOUN
ftr-337	100	33	of	of	ADP
ftr-337	100	34	a	a	DET
ftr-337	100	35	finding	finding	NOUN
ftr-337	100	36	that	that	SCONJ
ftr-337	100	37	the	the	DET
ftr-337	100	38	transactions	transaction	NOUN
ftr-337	100	39	were	be	AUX
ftr-337	100	40	“	"	PUNCT
ftr-337	100	41	not	not	PART
ftr-337	100	42	simultaneous	simultaneous	ADJ
ftr-337	100	43	”	"	PUNCT
ftr-337	100	44	and	and	CCONJ
ftr-337	100	45	the	the	DET
ftr-337	100	46	investors	investor	NOUN
ftr-337	100	47	were	be	AUX
ftr-337	100	48	“	"	PUNCT
ftr-337	100	49	subject	subject	ADJ
ftr-337	100	50	to	to	ADP
ftr-337	100	51	the	the	DET
ftr-337	100	52	entrepreneurial	entrepreneurial	ADJ
ftr-337	100	53	risks	risk	NOUN
ftr-337	100	54	of	of	ADP
ftr-337	100	55	the	the	DET
ftr-337	100	56	partnership	partnership	NOUN
ftr-337	100	57	’s	’s	PART
ftr-337	100	58	operations	operation	NOUN
ftr-337	100	59	.	.	PUNCT
ftr-337	100	60	”	"	PUNCT
ftr-337	101	1	15	15	NUM
ftr-337	101	2	although	although	ADV
ftr-337	101	3	,	,	PUNCT
ftr-337	101	4	in	in	ADP
ftr-337	101	5	the	the	DET
ftr-337	101	6	main	main	ADJ
ftr-337	101	7	,	,	PUNCT
ftr-337	101	8	the	the	DET
ftr-337	101	9	decision	decision	NOUN
ftr-337	101	10	of	of	ADP
ftr-337	101	11	the	the	DET
ftr-337	101	12	tax	tax	NOUN
ftr-337	101	13	court	court	NOUN
ftr-337	101	14	honed	hone	VERB
ftr-337	101	15	to	to	ADP
ftr-337	101	16	technical	technical	ADJ
ftr-337	101	17	considerations	consideration	NOUN
ftr-337	101	18	such	such	ADJ
ftr-337	101	19	as	as	ADP
ftr-337	101	20	these	these	PRON
ftr-337	101	21	,	,	PUNCT
ftr-337	101	22	policy	policy	NOUN
ftr-337	101	23	considerations	consideration	NOUN
ftr-337	101	24	played	play	VERB
ftr-337	101	25	a	a	DET
ftr-337	101	26	role	role	NOUN
ftr-337	101	27	in	in	ADP
ftr-337	101	28	the	the	DET
ftr-337	101	29	court	court	NOUN
ftr-337	101	30	’s	’s	PART
ftr-337	101	31	reasoning	reasoning	NOUN
ftr-337	101	32	as	as	ADV
ftr-337	101	33	well	well	ADV
ftr-337	101	34	,	,	PUNCT
ftr-337	101	35	the	the	DET
ftr-337	101	36	court	court	NOUN
ftr-337	101	37	noting	note	VERB
ftr-337	101	38	at	at	ADP
ftr-337	101	39	one	one	NUM
ftr-337	101	40	juncture	juncture	NOUN
ftr-337	101	41	:	:	PUNCT
ftr-337	101	42	“	"	PUNCT
ftr-337	101	43	[	[	X
ftr-337	101	44	i]t	i]t	NOUN
ftr-337	101	45	is	be	AUX
ftr-337	101	46	a	a	DET
ftr-337	101	47	policy	policy	NOUN
ftr-337	101	48	of	of	ADP
ftr-337	101	49	the	the	DET
ftr-337	101	50	federal	federal	ADJ
ftr-337	101	51	government	government	NOUN
ftr-337	101	52	to	to	PART
ftr-337	101	53	give	give	VERB
ftr-337	101	54	maximum	maximum	ADJ
ftr-337	101	55	encouragement	encouragement	NOUN
ftr-337	101	56	to	to	ADP
ftr-337	101	57	organizations	organization	NOUN
ftr-337	101	58	and	and	CCONJ
ftr-337	101	59	individuals	individual	NOUN
ftr-337	101	60	undertaking	undertake	VERB
ftr-337	101	61	preservation	preservation	NOUN
ftr-337	101	62	by	by	ADP
ftr-337	101	63	private	private	ADJ
ftr-337	101	64	means	mean	NOUN
ftr-337	101	65	and	and	CCONJ
ftr-337	101	66	to	to	PART
ftr-337	101	67	assist	assist	VERB
ftr-337	101	68	states	state	NOUN
ftr-337	101	69	in	in	ADP
ftr-337	101	70	expanding	expand	VERB
ftr-337	101	71	and	and	CCONJ
ftr-337	101	72	accelerating	accelerate	VERB
ftr-337	101	73	their	their	PRON
ftr-337	101	74	historic	historic	ADJ
ftr-337	101	75	preservation	preservation	NOUN
ftr-337	101	76	programs	program	NOUN
ftr-337	101	77	and	and	CCONJ
ftr-337	101	78	activities	activity	NOUN
ftr-337	101	79	.	.	PUNCT
ftr-337	101	80	”	"	PUNCT
ftr-337	102	1	16	16	NUM
ftr-337	102	2	the	the	DET
ftr-337	102	3	fourth	fourth	ADJ
ftr-337	102	4	circuit	circuit	NOUN
ftr-337	102	5	,	,	PUNCT
ftr-337	102	6	on	on	ADP
ftr-337	102	7	the	the	DET
ftr-337	102	8	other	other	ADJ
ftr-337	102	9	hand	hand	NOUN
ftr-337	102	10	,	,	PUNCT
ftr-337	102	11	was	be	AUX
ftr-337	102	12	neither	neither	CCONJ
ftr-337	102	13	swayed	sway	VERB
ftr-337	102	14	by	by	ADP
ftr-337	102	15	considerations	consideration	NOUN
ftr-337	102	16	of	of	ADP
ftr-337	102	17	policy	policy	NOUN
ftr-337	102	18	nor	nor	CCONJ
ftr-337	102	19	sympathetic	sympathetic	ADJ
ftr-337	102	20	to	to	ADP
ftr-337	102	21	the	the	DET
ftr-337	102	22	taxpayer	taxpayer	NOUN
ftr-337	102	23	’s	’s	PART
ftr-337	102	24	technical	technical	ADJ
ftr-337	102	25	arguments	argument	NOUN
ftr-337	102	26	,	,	PUNCT
ftr-337	102	27	finding	find	VERB
ftr-337	102	28	that	that	SCONJ
ftr-337	102	29	:	:	PUNCT
ftr-337	103	1	[	[	X
ftr-337	103	2	t]he	t]he	ADJ
ftr-337	103	3	only	only	ADJ
ftr-337	103	4	risk	risk	NOUN
ftr-337	103	5	here	here	ADV
ftr-337	103	6	was	be	AUX
ftr-337	103	7	that	that	SCONJ
ftr-337	103	8	faced	face	VERB
ftr-337	103	9	by	by	ADP
ftr-337	103	10	any	any	DET
ftr-337	103	11	advance	advance	NOUN
ftr-337	103	12	purchaser	purchaser	NOUN
ftr-337	103	13	who	who	PRON
ftr-337	103	14	pays	pay	VERB
ftr-337	103	15	for	for	ADP
ftr-337	103	16	an	an	DET
ftr-337	103	17	item	item	NOUN
ftr-337	103	18	with	with	ADP
ftr-337	103	19	a	a	DET
ftr-337	103	20	promise	promise	NOUN
ftr-337	103	21	of	of	ADP
ftr-337	103	22	later	later	ADJ
ftr-337	103	23	delivery	delivery	NOUN
ftr-337	104	1	[	[	X
ftr-337	104	2	rather	rather	ADV
ftr-337	104	3	than	than	ADP
ftr-337	104	4	]	]	PUNCT
ftr-337	104	5	.	.	PUNCT
ftr-337	104	6	.	.	PUNCT
ftr-337	104	7	.	.	PUNCT
ftr-337	105	1	the	the	DET
ftr-337	105	2	risk	risk	NOUN
ftr-337	105	3	of	of	ADP
ftr-337	105	4	the	the	DET
ftr-337	105	5	entrepreneur	entrepreneur	NOUN
ftr-337	105	6	who	who	PRON
ftr-337	105	7	puts	put	VERB
ftr-337	105	8	money	money	NOUN
ftr-337	105	9	into	into	ADP
ftr-337	105	10	a	a	DET
ftr-337	105	11	venture	venture	NOUN
ftr-337	105	12	with	with	ADP
ftr-337	105	13	the	the	DET
ftr-337	105	14	hope	hope	NOUN
ftr-337	105	15	that	that	SCONJ
ftr-337	105	16	it	it	PRON
ftr-337	105	17	might	might	AUX
ftr-337	105	18	grow	grow	VERB
ftr-337	105	19	in	in	ADP
ftr-337	105	20	amount	amount	NOUN
ftr-337	105	21	but	but	CCONJ
ftr-337	105	22	with	with	ADP
ftr-337	105	23	the	the	DET
ftr-337	105	24	knowledge	knowledge	NOUN
ftr-337	105	25	that	that	SCONJ
ftr-337	105	26	it	it	PRON
ftr-337	105	27	may	may	AUX
ftr-337	105	28	well	well	ADV
ftr-337	105	29	shrink	shrink	VERB
ftr-337	105	30	.	.	PUNCT
ftr-337	106	1	17	17	NUM
ftr-337	106	2	13	13	NUM
ftr-337	106	3	.	.	PUNCT
ftr-337	107	1	the	the	DET
ftr-337	107	2	investors	investor	NOUN
ftr-337	107	3	all	all	PRON
ftr-337	107	4	were	be	AUX
ftr-337	107	5	bought	buy	VERB
ftr-337	107	6	out	out	ADP
ftr-337	107	7	for	for	ADP
ftr-337	107	8	a	a	DET
ftr-337	107	9	small	small	ADJ
ftr-337	107	10	percentage	percentage	NOUN
ftr-337	107	11	of	of	ADP
ftr-337	107	12	their	their	PRON
ftr-337	107	13	original	original	ADJ
ftr-337	107	14	contribution	contribution	NOUN
ftr-337	107	15	amounts	amount	VERB
ftr-337	107	16	within	within	ADP
ftr-337	107	17	months	month	NOUN
ftr-337	107	18	of	of	ADP
ftr-337	107	19	their	their	PRON
ftr-337	107	20	initial	initial	ADJ
ftr-337	107	21	investments	investment	NOUN
ftr-337	107	22	after	after	ADP
ftr-337	107	23	receiving	receive	VERB
ftr-337	107	24	the	the	DET
ftr-337	107	25	tax	tax	NOUN
ftr-337	107	26	credits	credit	NOUN
ftr-337	107	27	(	(	PUNCT
ftr-337	107	28	receiving	receive	VERB
ftr-337	107	29	collectively	collectively	ADV
ftr-337	107	30	approximately	approximately	ADV
ftr-337	107	31	$	$	SYM
ftr-337	107	32	7,000	7,000	NUM
ftr-337	107	33	in	in	ADP
ftr-337	107	34	respect	respect	NOUN
ftr-337	107	35	of	of	ADP
ftr-337	107	36	approximately	approximately	ADV
ftr-337	107	37	$	$	SYM
ftr-337	107	38	7,000,000	7,000,000	NUM
ftr-337	107	39	contributed	contribute	VERB
ftr-337	107	40	by	by	ADP
ftr-337	107	41	them	they	PRON
ftr-337	107	42	to	to	ADP
ftr-337	107	43	the	the	DET
ftr-337	107	44	capital	capital	NOUN
ftr-337	107	45	of	of	ADP
ftr-337	107	46	the	the	DET
ftr-337	107	47	partnership	partnership	NOUN
ftr-337	107	48	)	)	PUNCT
ftr-337	107	49	.	.	PUNCT
ftr-337	108	1	see	see	VERB
ftr-337	108	2	infra	infra	NOUN
ftr-337	108	3	note	note	VERB
ftr-337	108	4	393	393	NUM
ftr-337	108	5	and	and	CCONJ
ftr-337	108	6	accompanying	accompany	VERB
ftr-337	108	7	text	text	NOUN
ftr-337	108	8	.	.	PUNCT
ftr-337	109	1	14	14	NUM
ftr-337	109	2	.	.	X
ftr-337	109	3	98	98	NUM
ftr-337	109	4	t.c.m	t.c.m	NOUN
ftr-337	109	5	.	.	PUNCT
ftr-337	110	1	(	(	PUNCT
ftr-337	110	2	cch	cch	NOUN
ftr-337	110	3	)	)	PUNCT
ftr-337	110	4	630	630	NUM
ftr-337	110	5	,	,	PUNCT
ftr-337	110	6	640	640	NUM
ftr-337	110	7	(	(	PUNCT
ftr-337	110	8	2009	2009	NUM
ftr-337	110	9	)	)	PUNCT
ftr-337	110	10	,	,	PUNCT
ftr-337	110	11	rev’d	rev’d	NOUN
ftr-337	110	12	,	,	PUNCT
ftr-337	110	13	639	639	NUM
ftr-337	110	14	f.3d	f.3d	NUM
ftr-337	110	15	129	129	NUM
ftr-337	110	16	(	(	PUNCT
ftr-337	110	17	4th	4th	ADJ
ftr-337	110	18	cir	cir	NOUN
ftr-337	110	19	.	.	PUNCT
ftr-337	110	20	2011	2011	NUM
ftr-337	110	21	)	)	PUNCT
ftr-337	110	22	.	.	PUNCT
ftr-337	111	1	15	15	X
ftr-337	111	2	.	.	PUNCT
ftr-337	112	1	i	i	PRON
ftr-337	112	2	d.	d.	PROPN
ftr-337	112	3	at	at	ADP
ftr-337	112	4	641	641	NUM
ftr-337	112	5	.	.	PUNCT
ftr-337	112	6	16	16	NUM
ftr-337	112	7	.	.	PUNCT
ftr-337	113	1	i	i	PRON
ftr-337	113	2	d.	d.	PROPN
ftr-337	113	3	at	at	ADP
ftr-337	113	4	632	632	NUM
ftr-337	113	5	(	(	PUNCT
ftr-337	113	6	referencing	reference	VERB
ftr-337	113	7	the	the	DET
ftr-337	113	8	national	national	ADJ
ftr-337	113	9	historic	historic	ADJ
ftr-337	113	10	preservation	preservation	PROPN
ftr-337	113	11	act	act	NOUN
ftr-337	113	12	of	of	ADP
ftr-337	113	13	1966	1966	NUM
ftr-337	113	14	,	,	PUNCT
ftr-337	113	15	16	16	NUM
ftr-337	113	16	u.s.c	u.s.c	ADJ
ftr-337	113	17	.	.	PUNCT
ftr-337	114	1	§	§	PROPN
ftr-337	114	2	470	470	NUM
ftr-337	114	3	-	-	SYM
ftr-337	114	4	1	1	NUM
ftr-337	114	5	(	(	PUNCT
ftr-337	114	6	2006	2006	NUM
ftr-337	114	7	)	)	PUNCT
ftr-337	114	8	)	)	PUNCT
ftr-337	114	9	.	.	PUNCT
ftr-337	115	1	17	17	NUM
ftr-337	115	2	.	.	PUNCT
ftr-337	116	1	virginia	virginia	PROPN
ftr-337	116	2	historic	historic	ADJ
ftr-337	116	3	tax	tax	PROPN
ftr-337	116	4	credit	credit	NOUN
ftr-337	116	5	fund	fund	NOUN
ftr-337	116	6	2001	2001	NUM
ftr-337	116	7	v.	v.	ADP
ftr-337	116	8	commissioner	commissioner	NOUN
ftr-337	116	9	,	,	PUNCT
ftr-337	116	10	639	639	NUM
ftr-337	116	11	f.3d	f.3d	NUM
ftr-337	116	12	129	129	NUM
ftr-337	116	13	,	,	PUNCT
ftr-337	116	14	145–46	145–46	NUM
ftr-337	116	15	,	,	PUNCT
ftr-337	116	16	rev’g	rev’g	PROPN
ftr-337	116	17	98	98	NUM
ftr-337	116	18	t.c.m	t.c.m	NOUN
ftr-337	116	19	.	.	PUNCT
ftr-337	117	1	(	(	PUNCT
ftr-337	117	2	cch	cch	NOUN
ftr-337	117	3	)	)	PUNCT
ftr-337	117	4	630	630	NUM
ftr-337	117	5	(	(	PUNCT
ftr-337	117	6	2009	2009	NUM
ftr-337	117	7	)	)	PUNCT
ftr-337	117	8	.	.	PUNCT
ftr-337	118	1	2012	2012	NUM
ftr-337	118	2	]	]	PUNCT
ftr-337	118	3	monetization	monetization	NOUN
ftr-337	118	4	of	of	ADP
ftr-337	118	5	business	business	NOUN
ftr-337	118	6	tax	tax	NOUN
ftr-337	118	7	credits	credit	NOUN
ftr-337	118	8	635	635	NUM
ftr-337	118	9	the	the	DET
ftr-337	118	10	broader	broad	ADJ
ftr-337	118	11	backdrop	backdrop	NOUN
ftr-337	118	12	against	against	ADP
ftr-337	118	13	which	which	PRON
ftr-337	118	14	the	the	DET
ftr-337	118	15	virginia	virginia	PROPN
ftr-337	118	16	historic	historic	ADJ
ftr-337	118	17	tax	tax	NOUN
ftr-337	118	18	credit	credit	NOUN
ftr-337	118	19	case	case	NOUN
ftr-337	118	20	was	be	AUX
ftr-337	118	21	decided	decide	VERB
ftr-337	118	22	includes	include	VERB
ftr-337	118	23	the	the	DET
ftr-337	118	24	highly	highly	ADV
ftr-337	118	25	variable	variable	ADJ
ftr-337	118	26	state	state	NOUN
ftr-337	118	27	tax	tax	NOUN
ftr-337	118	28	systems	system	NOUN
ftr-337	118	29	for	for	ADP
ftr-337	118	30	addressing	address	VERB
ftr-337	118	31	tax	tax	NOUN
ftr-337	118	32	credits	credit	NOUN
ftr-337	118	33	,	,	PUNCT
ftr-337	118	34	with	with	ADP
ftr-337	118	35	some	some	DET
ftr-337	118	36	states	state	NOUN
ftr-337	118	37	having	having	AUX
ftr-337	118	38	instituted	institute	VERB
ftr-337	118	39	refundable	refundable	ADJ
ftr-337	118	40	tax	tax	NOUN
ftr-337	118	41	credits	credit	NOUN
ftr-337	118	42	18	18	NUM
ftr-337	118	43	and	and	CCONJ
ftr-337	118	44	others	other	NOUN
ftr-337	118	45	transferable	transferable	ADJ
ftr-337	118	46	tax	tax	NOUN
ftr-337	118	47	credits	credit	NOUN
ftr-337	118	48	19	19	NUM
ftr-337	118	49	and	and	CCONJ
ftr-337	118	50	still	still	ADV
ftr-337	118	51	others	other	NOUN
ftr-337	118	52	non	non	ADJ
ftr-337	118	53	-	-	ADJ
ftr-337	118	54	transferable	transferable	ADJ
ftr-337	118	55	tax	tax	NOUN
ftr-337	118	56	credits	credit	NOUN
ftr-337	118	57	,	,	PUNCT
ftr-337	118	58	20	20	NUM
ftr-337	118	59	in	in	ADP
ftr-337	118	60	some	some	DET
ftr-337	118	61	cases	case	NOUN
ftr-337	118	62	with	with	ADP
ftr-337	118	63	lenient	lenient	ADJ
ftr-337	118	64	rules	rule	NOUN
ftr-337	118	65	for	for	ADP
ftr-337	118	66	partnerships	partnership	NOUN
ftr-337	118	67	as	as	ADP
ftr-337	118	68	to	to	ADP
ftr-337	118	69	the	the	DET
ftr-337	118	70	allocation	allocation	NOUN
ftr-337	118	71	of	of	ADP
ftr-337	118	72	the	the	DET
ftr-337	118	73	credits	credit	NOUN
ftr-337	118	74	21	21	NUM
ftr-337	118	75	and	and	CCONJ
ftr-337	118	76	in	in	ADP
ftr-337	118	77	other	other	ADJ
ftr-337	118	78	cases	case	NOUN
ftr-337	118	79	requiring	require	VERB
ftr-337	118	80	allocation	allocation	NOUN
ftr-337	118	81	in	in	ADP
ftr-337	118	82	18	18	NUM
ftr-337	118	83	.	.	PUNCT
ftr-337	119	1	examples	example	NOUN
ftr-337	119	2	include	include	VERB
ftr-337	119	3	michigan	michigan	PROPN
ftr-337	119	4	’s	’s	PART
ftr-337	119	5	brownfield	brownfield	PROPN
ftr-337	119	6	redevelopment	redevelopment	NOUN
ftr-337	119	7	credit	credit	NOUN
ftr-337	119	8	,	,	PUNCT
ftr-337	119	9	mich	mich	PROPN
ftr-337	119	10	.	.	PUNCT
ftr-337	119	11	comp	comp	PROPN
ftr-337	119	12	.	.	PUNCT
ftr-337	120	1	laws	law	NOUN
ftr-337	120	2	§	§	PROPN
ftr-337	120	3	208.1437	208.1437	NUM
ftr-337	120	4	(	(	PUNCT
ftr-337	120	5	2010	2010	NUM
ftr-337	120	6	)	)	PUNCT
ftr-337	120	7	(	(	PUNCT
ftr-337	120	8	repealed	repeal	VERB
ftr-337	120	9	effective	effective	ADJ
ftr-337	120	10	on	on	ADP
ftr-337	120	11	contingency	contingency	NOUN
ftr-337	120	12	by	by	ADP
ftr-337	120	13	2011	2011	NUM
ftr-337	120	14	mich	mich	PROPN
ftr-337	120	15	.	.	PUNCT
ftr-337	121	1	pub	pub	NOUN
ftr-337	121	2	.	.	PUNCT
ftr-337	122	1	acts	act	VERB
ftr-337	122	2	39	39	NUM
ftr-337	122	3	)	)	PUNCT
ftr-337	122	4	(	(	PUNCT
ftr-337	122	5	refundable	refundable	ADJ
ftr-337	122	6	provision	provision	NOUN
ftr-337	122	7	,	,	PUNCT
ftr-337	122	8	mich	mich	PROPN
ftr-337	122	9	.	.	PUNCT
ftr-337	122	10	comp	comp	PROPN
ftr-337	122	11	.	.	PUNCT
ftr-337	123	1	laws	law	NOUN
ftr-337	123	2	§	§	PROPN
ftr-337	123	3	208.1437(18	208.1437(18	NUM
ftr-337	123	4	)	)	PUNCT
ftr-337	123	5	(	(	PUNCT
ftr-337	123	6	2010	2010	NUM
ftr-337	123	7	)	)	PUNCT
ftr-337	123	8	)	)	PUNCT
ftr-337	123	9	;	;	PUNCT
ftr-337	123	10	arizona	arizona	PROPN
ftr-337	123	11	’s	’s	PART
ftr-337	123	12	renewable	renewable	ADJ
ftr-337	123	13	energy	energy	NOUN
ftr-337	123	14	operations	operation	NOUN
ftr-337	123	15	credit	credit	NOUN
ftr-337	123	16	,	,	PUNCT
ftr-337	123	17	ariz	ariz	PROPN
ftr-337	123	18	.	.	PUNCT
ftr-337	124	1	rev	rev	PROPN
ftr-337	124	2	.	.	PROPN
ftr-337	124	3	stat	stat	PROPN
ftr-337	124	4	.	.	PUNCT
ftr-337	125	1	ann	ann	PROPN
ftr-337	125	2	.	.	PUNCT
ftr-337	126	1	§	§	PROPN
ftr-337	126	2	43	43	NUM
ftr-337	126	3	-	-	SYM
ftr-337	126	4	1164.01(2011	1164.01(2011	NUM
ftr-337	126	5	)	)	PUNCT
ftr-337	126	6	(	(	PUNCT
ftr-337	126	7	west	west	NOUN
ftr-337	126	8	)	)	PUNCT
ftr-337	126	9	(	(	PUNCT
ftr-337	126	10	refundable	refundable	ADJ
ftr-337	126	11	provision	provision	NOUN
ftr-337	126	12	,	,	PUNCT
ftr-337	126	13	ariz	ariz	PROPN
ftr-337	126	14	.	.	PUNCT
ftr-337	127	1	rev	rev	PROPN
ftr-337	127	2	.	.	PROPN
ftr-337	127	3	stat	stat	PROPN
ftr-337	127	4	.	.	PUNCT
ftr-337	128	1	ann	ann	PROPN
ftr-337	128	2	.	.	PUNCT
ftr-337	129	1	§	§	PROPN
ftr-337	129	2	431164.01.f	431164.01.f	PROPN
ftr-337	129	3	(	(	PUNCT
ftr-337	129	4	2011	2011	NUM
ftr-337	129	5	)	)	PUNCT
ftr-337	129	6	(	(	PUNCT
ftr-337	129	7	west	west	NOUN
ftr-337	129	8	)	)	PUNCT
ftr-337	129	9	)	)	PUNCT
ftr-337	129	10	;	;	PUNCT
ftr-337	129	11	and	and	CCONJ
ftr-337	129	12	new	new	PROPN
ftr-337	129	13	mexico	mexico	PROPN
ftr-337	129	14	’s	’s	PART
ftr-337	129	15	renewable	renewable	ADJ
ftr-337	129	16	energy	energy	NOUN
ftr-337	129	17	production	production	NOUN
ftr-337	129	18	tax	tax	NOUN
ftr-337	129	19	credit	credit	NOUN
ftr-337	129	20	,	,	PUNCT
ftr-337	129	21	n.m	n.m	PROPN
ftr-337	129	22	.	.	PROPN
ftr-337	129	23	stat	stat	PROPN
ftr-337	129	24	.	.	PUNCT
ftr-337	130	1	ann	ann	PROPN
ftr-337	130	2	.	.	PUNCT
ftr-337	131	1	§	§	PROPN
ftr-337	131	2	7	7	NUM
ftr-337	131	3	-	-	PUNCT
ftr-337	131	4	2a-19	2a-19	PROPN
ftr-337	131	5	(	(	PUNCT
ftr-337	131	6	west	west	NOUN
ftr-337	131	7	2011	2011	NUM
ftr-337	131	8	)	)	PUNCT
ftr-337	131	9	(	(	PUNCT
ftr-337	131	10	refundable	refundable	ADJ
ftr-337	131	11	provision	provision	NOUN
ftr-337	131	12	,	,	PUNCT
ftr-337	131	13	n.m	n.m	PROPN
ftr-337	131	14	.	.	PROPN
ftr-337	131	15	stat	stat	PROPN
ftr-337	131	16	.	.	PUNCT
ftr-337	132	1	ann	ann	PROPN
ftr-337	132	2	.	.	PUNCT
ftr-337	133	1	§	§	PROPN
ftr-337	133	2	7	7	NUM
ftr-337	133	3	-	-	PUNCT
ftr-337	133	4	2a-19(k	2a-19(k	NUM
ftr-337	133	5	)	)	PUNCT
ftr-337	133	6	(	(	PUNCT
ftr-337	133	7	west	west	NOUN
ftr-337	133	8	2011	2011	NUM
ftr-337	133	9	)	)	PUNCT
ftr-337	133	10	.	.	PUNCT
ftr-337	134	1	19	19	NUM
ftr-337	134	2	.	.	PUNCT
ftr-337	135	1	examples	example	NOUN
ftr-337	135	2	include	include	VERB
ftr-337	135	3	iowa	iowa	PROPN
ftr-337	135	4	’s	’s	PART
ftr-337	135	5	wind	wind	NOUN
ftr-337	135	6	energy	energy	NOUN
ftr-337	135	7	production	production	NOUN
ftr-337	135	8	tax	tax	NOUN
ftr-337	135	9	credit	credit	NOUN
ftr-337	135	10	,	,	PUNCT
ftr-337	135	11	iowa	iowa	PROPN
ftr-337	135	12	code	code	PROPN
ftr-337	135	13	ann	ann	PROPN
ftr-337	135	14	.	.	PUNCT
ftr-337	136	1	§	§	PROPN
ftr-337	136	2	476b	476b	PROPN
ftr-337	136	3	(	(	PUNCT
ftr-337	136	4	2011	2011	NUM
ftr-337	136	5	)	)	PUNCT
ftr-337	136	6	(	(	PUNCT
ftr-337	136	7	west	west	NOUN
ftr-337	136	8	)	)	PUNCT
ftr-337	136	9	(	(	PUNCT
ftr-337	136	10	provision	provision	NOUN
ftr-337	136	11	allowing	allow	VERB
ftr-337	136	12	transfers	transfer	NOUN
ftr-337	136	13	at	at	ADP
ftr-337	136	14	iowa	iowa	PROPN
ftr-337	136	15	code	code	PROPN
ftr-337	136	16	§	§	PROPN
ftr-337	136	17	476b.7	476b.7	PROPN
ftr-337	136	18	(	(	PUNCT
ftr-337	136	19	west	west	NOUN
ftr-337	136	20	2011	2011	NUM
ftr-337	136	21	)	)	PUNCT
ftr-337	136	22	)	)	PUNCT
ftr-337	136	23	;	;	PUNCT
ftr-337	136	24	oklahoma	oklahoma	PROPN
ftr-337	136	25	’s	’s	PART
ftr-337	136	26	credit	credit	NOUN
ftr-337	136	27	for	for	ADP
ftr-337	136	28	electricity	electricity	NOUN
ftr-337	136	29	produced	produce	VERB
ftr-337	136	30	from	from	ADP
ftr-337	136	31	zeroemission	zeroemission	NOUN
ftr-337	136	32	facilities	facility	NOUN
ftr-337	136	33	,	,	PUNCT
ftr-337	136	34	okla	okla	NOUN
ftr-337	136	35	.	.	PUNCT
ftr-337	137	1	stat	stat	PROPN
ftr-337	137	2	.	.	PUNCT
ftr-337	138	1	tit	tit	NOUN
ftr-337	138	2	.	.	PUNCT
ftr-337	139	1	68	68	NUM
ftr-337	139	2	,	,	PUNCT
ftr-337	139	3	§	§	PROPN
ftr-337	139	4	2357.32a	2357.32a	NOUN
ftr-337	139	5	(	(	PUNCT
ftr-337	139	6	2011	2011	NUM
ftr-337	139	7	)	)	PUNCT
ftr-337	139	8	(	(	PUNCT
ftr-337	139	9	provision	provision	NOUN
ftr-337	139	10	allowing	allow	VERB
ftr-337	139	11	transfers	transfer	NOUN
ftr-337	139	12	at	at	ADP
ftr-337	139	13	okla	okla	NOUN
ftr-337	139	14	.	.	PUNCT
ftr-337	140	1	stat	stat	PROPN
ftr-337	140	2	.	.	PUNCT
ftr-337	141	1	tit	tit	NOUN
ftr-337	141	2	.	.	PUNCT
ftr-337	142	1	68	68	NUM
ftr-337	142	2	,	,	PUNCT
ftr-337	142	3	§	§	PROPN
ftr-337	142	4	2357.32a(f	2357.32a(f	NUM
ftr-337	142	5	)	)	PUNCT
ftr-337	142	6	(	(	PUNCT
ftr-337	142	7	2011	2011	NUM
ftr-337	142	8	)	)	PUNCT
ftr-337	142	9	)	)	PUNCT
ftr-337	142	10	;	;	PUNCT
ftr-337	143	1	connecticut	connecticut	PROPN
ftr-337	143	2	’s	’s	PART
ftr-337	143	3	urban	urban	ADJ
ftr-337	143	4	and	and	CCONJ
ftr-337	143	5	industrial	industrial	ADJ
ftr-337	143	6	site	site	NOUN
ftr-337	143	7	reinvestment	reinvestment	NOUN
ftr-337	143	8	credit	credit	NOUN
ftr-337	143	9	,	,	PUNCT
ftr-337	143	10	conn	conn	PROPN
ftr-337	143	11	.	.	PUNCT
ftr-337	143	12	gen	gen	PROPN
ftr-337	143	13	.	.	PROPN
ftr-337	143	14	stat	stat	PROPN
ftr-337	143	15	.	.	PUNCT
ftr-337	144	1	ann	ann	PROPN
ftr-337	144	2	.	.	PUNCT
ftr-337	145	1	§	§	PROPN
ftr-337	145	2	32	32	NUM
ftr-337	145	3	-	-	SYM
ftr-337	145	4	9	9	NUM
ftr-337	145	5	t	t	NOUN
ftr-337	145	6	(	(	PUNCT
ftr-337	145	7	west	west	NOUN
ftr-337	145	8	2011	2011	NUM
ftr-337	145	9	)	)	PUNCT
ftr-337	145	10	(	(	PUNCT
ftr-337	145	11	provision	provision	NOUN
ftr-337	145	12	allowing	allow	VERB
ftr-337	145	13	transfers	transfer	NOUN
ftr-337	145	14	at	at	ADP
ftr-337	145	15	conn	conn	PROPN
ftr-337	145	16	.	.	PUNCT
ftr-337	146	1	gen	gen	PROPN
ftr-337	146	2	.	.	PROPN
ftr-337	146	3	stat	stat	PROPN
ftr-337	146	4	.	.	PUNCT
ftr-337	147	1	ann	ann	PROPN
ftr-337	147	2	.	.	PUNCT
ftr-337	148	1	§	§	PROPN
ftr-337	148	2	32	32	NUM
ftr-337	148	3	-	-	SYM
ftr-337	148	4	9t(n	9t(n	NUM
ftr-337	148	5	)	)	PUNCT
ftr-337	148	6	(	(	PUNCT
ftr-337	148	7	west	west	NOUN
ftr-337	148	8	2011	2011	NUM
ftr-337	148	9	)	)	PUNCT
ftr-337	148	10	)	)	PUNCT
ftr-337	148	11	.	.	PUNCT
ftr-337	149	1	20	20	NUM
ftr-337	149	2	.	.	PUNCT
ftr-337	150	1	examples	example	NOUN
ftr-337	150	2	include	include	VERB
ftr-337	150	3	mississippi	mississippi	PROPN
ftr-337	150	4	’s	’s	PART
ftr-337	150	5	equity	equity	NOUN
ftr-337	150	6	investment	investment	NOUN
ftr-337	150	7	(	(	PUNCT
ftr-337	150	8	new	new	ADJ
ftr-337	150	9	markets	market	NOUN
ftr-337	150	10	)	)	PUNCT
ftr-337	150	11	tax	tax	NOUN
ftr-337	150	12	credit	credit	NOUN
ftr-337	150	13	,	,	PUNCT
ftr-337	150	14	miss	miss	PROPN
ftr-337	150	15	.	.	PUNCT
ftr-337	151	1	code	code	PROPN
ftr-337	151	2	ann	ann	PROPN
ftr-337	151	3	.	.	PUNCT
ftr-337	152	1	§	§	PROPN
ftr-337	152	2	57	57	NUM
ftr-337	152	3	-	-	SYM
ftr-337	152	4	105	105	NUM
ftr-337	152	5	-	-	SYM
ftr-337	152	6	1	1	NUM
ftr-337	152	7	(	(	PUNCT
ftr-337	152	8	west	west	NOUN
ftr-337	152	9	2011	2011	NUM
ftr-337	152	10	)	)	PUNCT
ftr-337	152	11	(	(	PUNCT
ftr-337	152	12	provision	provision	NOUN
ftr-337	152	13	prohibiting	prohibit	VERB
ftr-337	152	14	transfer	transfer	NOUN
ftr-337	152	15	at	at	ADP
ftr-337	152	16	miss	miss	PROPN
ftr-337	152	17	.	.	PUNCT
ftr-337	153	1	code	code	PROPN
ftr-337	153	2	ann	ann	PROPN
ftr-337	153	3	.	.	PUNCT
ftr-337	154	1	§	§	PROPN
ftr-337	154	2	57	57	NUM
ftr-337	154	3	-	-	SYM
ftr-337	154	4	105	105	NUM
ftr-337	154	5	-	-	SYM
ftr-337	154	6	1(2	1(2	NUM
ftr-337	154	7	)	)	PUNCT
ftr-337	154	8	(	(	PUNCT
ftr-337	154	9	2011	2011	NUM
ftr-337	154	10	)	)	PUNCT
ftr-337	154	11	)	)	PUNCT
ftr-337	154	12	;	;	PUNCT
ftr-337	154	13	ohio	ohio	PROPN
ftr-337	154	14	’s	’s	PART
ftr-337	154	15	historic	historic	ADJ
ftr-337	154	16	building	building	NOUN
ftr-337	154	17	rehabilitation	rehabilitation	NOUN
ftr-337	154	18	credit	credit	NOUN
ftr-337	154	19	,	,	PUNCT
ftr-337	154	20	ohio	ohio	PROPN
ftr-337	154	21	rev	rev	PROPN
ftr-337	154	22	.	.	PROPN
ftr-337	154	23	code	code	PROPN
ftr-337	154	24	ann	ann	PROPN
ftr-337	154	25	.	.	PUNCT
ftr-337	155	1	§	§	PROPN
ftr-337	155	2	149.311	149.311	NUM
ftr-337	155	3	(	(	PUNCT
ftr-337	155	4	west	west	NOUN
ftr-337	155	5	2011	2011	NUM
ftr-337	155	6	)	)	PUNCT
ftr-337	155	7	(	(	PUNCT
ftr-337	155	8	provision	provision	NOUN
ftr-337	155	9	prohibiting	prohibit	VERB
ftr-337	155	10	transfer	transfer	NOUN
ftr-337	155	11	at	at	ADP
ftr-337	155	12	ohio	ohio	PROPN
ftr-337	155	13	admin	admin	PROPN
ftr-337	155	14	.	.	PUNCT
ftr-337	156	1	code	code	PROPN
ftr-337	156	2	122:19	122:19	NUM
ftr-337	156	3	-	-	PUNCT
ftr-337	156	4	1	1	NUM
ftr-337	156	5	-	-	PUNCT
ftr-337	156	6	06(d	06(d	NUM
ftr-337	156	7	)	)	PUNCT
ftr-337	156	8	(	(	PUNCT
ftr-337	156	9	west	west	NOUN
ftr-337	156	10	2011	2011	NUM
ftr-337	156	11	)	)	PUNCT
ftr-337	156	12	;	;	PUNCT
ftr-337	156	13	however	however	ADV
ftr-337	156	14	,	,	PUNCT
ftr-337	156	15	the	the	DET
ftr-337	156	16	credit	credit	NOUN
ftr-337	156	17	is	be	AUX
ftr-337	156	18	refundable	refundable	ADJ
ftr-337	156	19	)	)	PUNCT
ftr-337	156	20	.	.	PUNCT
ftr-337	157	1	21	21	NUM
ftr-337	157	2	.	.	PUNCT
ftr-337	158	1	a	a	DET
ftr-337	158	2	case	case	NOUN
ftr-337	158	3	in	in	ADP
ftr-337	158	4	point	point	NOUN
ftr-337	158	5	,	,	PUNCT
ftr-337	158	6	of	of	ADP
ftr-337	158	7	course	course	NOUN
ftr-337	158	8	,	,	PUNCT
ftr-337	158	9	is	be	AUX
ftr-337	158	10	virginia	virginia	PROPN
ftr-337	158	11	’s	’s	PART
ftr-337	158	12	historic	historic	ADJ
ftr-337	158	13	rehabilitation	rehabilitation	NOUN
ftr-337	158	14	tax	tax	NOUN
ftr-337	158	15	credit	credit	NOUN
ftr-337	158	16	,	,	PUNCT
ftr-337	158	17	va	va	PROPN
ftr-337	158	18	.	.	PROPN
ftr-337	158	19	code	code	PROPN
ftr-337	158	20	ann	ann	PROPN
ftr-337	158	21	.	.	PUNCT
ftr-337	159	1	§	§	PROPN
ftr-337	159	2	58.1	58.1	NUM
ftr-337	159	3	-	-	SYM
ftr-337	159	4	339.2	339.2	NUM
ftr-337	159	5	(	(	PUNCT
ftr-337	159	6	west	west	NOUN
ftr-337	159	7	2011	2011	NUM
ftr-337	159	8	)	)	PUNCT
ftr-337	159	9	(	(	PUNCT
ftr-337	159	10	“	"	PUNCT
ftr-337	159	11	credits	credit	NOUN
ftr-337	159	12	granted	grant	VERB
ftr-337	159	13	to	to	ADP
ftr-337	159	14	a	a	DET
ftr-337	159	15	partnership	partnership	NOUN
ftr-337	159	16	or	or	CCONJ
ftr-337	159	17	electing	elect	VERB
ftr-337	159	18	small	small	ADJ
ftr-337	159	19	business	business	NOUN
ftr-337	159	20	corporation	corporation	NOUN
ftr-337	159	21	(	(	PUNCT
ftr-337	159	22	s	s	NOUN
ftr-337	159	23	corporation	corporation	NOUN
ftr-337	159	24	)	)	PUNCT
ftr-337	159	25	shall	shall	AUX
ftr-337	159	26	be	be	AUX
ftr-337	159	27	allocated	allocate	VERB
ftr-337	159	28	among	among	ADP
ftr-337	159	29	all	all	DET
ftr-337	159	30	partners	partner	NOUN
ftr-337	159	31	or	or	CCONJ
ftr-337	159	32	shareholders	shareholder	NOUN
ftr-337	159	33	,	,	PUNCT
ftr-337	159	34	respectively	respectively	ADV
ftr-337	159	35	,	,	PUNCT
ftr-337	159	36	either	either	CCONJ
ftr-337	159	37	in	in	ADP
ftr-337	159	38	proportion	proportion	NOUN
ftr-337	159	39	to	to	ADP
ftr-337	159	40	their	their	PRON
ftr-337	159	41	ownership	ownership	NOUN
ftr-337	159	42	interest	interest	NOUN
ftr-337	159	43	in	in	ADP
ftr-337	159	44	such	such	ADJ
ftr-337	159	45	entity	entity	NOUN
ftr-337	159	46	or	or	CCONJ
ftr-337	159	47	as	as	SCONJ
ftr-337	159	48	the	the	DET
ftr-337	159	49	partners	partner	NOUN
ftr-337	159	50	or	or	CCONJ
ftr-337	159	51	shareholders	shareholder	NOUN
ftr-337	159	52	mutually	mutually	ADV
ftr-337	159	53	agree	agree	VERB
ftr-337	159	54	as	as	SCONJ
ftr-337	159	55	provided	provide	VERB
ftr-337	159	56	in	in	ADP
ftr-337	159	57	an	an	DET
ftr-337	159	58	executed	execute	VERB
ftr-337	159	59	document	document	NOUN
ftr-337	159	60	.	.	PUNCT
ftr-337	159	61	.	.	PUNCT
ftr-337	159	62	.	.	PUNCT
ftr-337	160	1	.	.	PUNCT
ftr-337	160	2	”	"	PUNCT
ftr-337	161	1	)	)	PUNCT
ftr-337	161	2	.	.	PUNCT
ftr-337	162	1	other	other	ADJ
ftr-337	162	2	examples	example	NOUN
ftr-337	162	3	include	include	VERB
ftr-337	162	4	illinois	illinois	PROPN
ftr-337	162	5	’	'	PUNCT
ftr-337	162	6	new	new	ADJ
ftr-337	162	7	markets	market	NOUN
ftr-337	162	8	tax	tax	NOUN
ftr-337	162	9	credit	credit	NOUN
ftr-337	162	10	,	,	PUNCT
ftr-337	162	11	20	20	NUM
ftr-337	162	12	ill	ill	ADJ
ftr-337	162	13	.	.	PUNCT
ftr-337	163	1	comp	comp	PROPN
ftr-337	163	2	.	.	PUNCT
ftr-337	164	1	stat	stat	PROPN
ftr-337	164	2	.	.	PUNCT
ftr-337	165	1	ann	ann	PROPN
ftr-337	165	2	.	.	PUNCT
ftr-337	166	1	663/15	663/15	NUM
ftr-337	166	2	(	(	PUNCT
ftr-337	166	3	west	west	NOUN
ftr-337	166	4	2011	2011	NUM
ftr-337	166	5	)	)	PUNCT
ftr-337	166	6	(	(	PUNCT
ftr-337	166	7	“	"	PUNCT
ftr-337	166	8	no	no	DET
ftr-337	166	9	tax	tax	NOUN
ftr-337	166	10	credit	credit	NOUN
ftr-337	166	11	claimed	claim	VERB
ftr-337	166	12	under	under	ADP
ftr-337	166	13	this	this	DET
ftr-337	166	14	act	act	NOUN
ftr-337	166	15	shall	shall	AUX
ftr-337	166	16	be	be	AUX
ftr-337	166	17	refundable	refundable	ADJ
ftr-337	166	18	or	or	CCONJ
ftr-337	166	19	saleable	saleable	ADJ
ftr-337	166	20	on	on	ADP
ftr-337	166	21	the	the	DET
ftr-337	166	22	open	open	ADJ
ftr-337	166	23	market	market	NOUN
ftr-337	166	24	.	.	PUNCT
ftr-337	167	1	tax	tax	NOUN
ftr-337	167	2	credits	credit	NOUN
ftr-337	167	3	earned	earn	VERB
ftr-337	167	4	by	by	ADP
ftr-337	167	5	a	a	DET
ftr-337	167	6	partnership	partnership	NOUN
ftr-337	167	7	,	,	PUNCT
ftr-337	167	8	limited	limited	ADJ
ftr-337	167	9	liability	liability	NOUN
ftr-337	167	10	company	company	NOUN
ftr-337	167	11	,	,	PUNCT
ftr-337	167	12	s	s	PART
ftr-337	167	13	corporation	corporation	NOUN
ftr-337	167	14	,	,	PUNCT
ftr-337	167	15	or	or	CCONJ
ftr-337	167	16	other	other	ADJ
ftr-337	167	17	“	"	PUNCT
ftr-337	167	18	pass	pass	VERB
ftr-337	167	19	-	-	PUNCT
ftr-337	167	20	through	through	NOUN
ftr-337	167	21	”	"	PUNCT
ftr-337	167	22	entity	entity	NOUN
ftr-337	167	23	may	may	AUX
ftr-337	167	24	be	be	AUX
ftr-337	167	25	allocated	allocate	VERB
ftr-337	167	26	to	to	ADP
ftr-337	167	27	the	the	DET
ftr-337	167	28	partners	partner	NOUN
ftr-337	167	29	,	,	PUNCT
ftr-337	167	30	members	member	NOUN
ftr-337	167	31	,	,	PUNCT
ftr-337	167	32	or	or	CCONJ
ftr-337	167	33	shareholders	shareholder	NOUN
ftr-337	167	34	of	of	ADP
ftr-337	167	35	that	that	DET
ftr-337	167	36	entity	entity	NOUN
ftr-337	167	37	for	for	ADP
ftr-337	167	38	their	their	PRON
ftr-337	167	39	direct	direct	ADJ
ftr-337	167	40	use	use	NOUN
ftr-337	167	41	in	in	ADP
ftr-337	167	42	accordance	accordance	NOUN
ftr-337	167	43	with	with	ADP
ftr-337	167	44	the	the	DET
ftr-337	167	45	provisions	provision	NOUN
ftr-337	167	46	of	of	ADP
ftr-337	167	47	any	any	DET
ftr-337	167	48	agreement	agreement	NOUN
ftr-337	167	49	among	among	ADP
ftr-337	167	50	the	the	DET
ftr-337	167	51	partners	partner	NOUN
ftr-337	167	52	,	,	PUNCT
ftr-337	167	53	members	member	NOUN
ftr-337	167	54	,	,	PUNCT
ftr-337	167	55	or	or	CCONJ
ftr-337	167	56	shareholders	shareholder	NOUN
ftr-337	167	57	.	.	PUNCT
ftr-337	168	1	any	any	DET
ftr-337	168	2	amount	amount	NOUN
ftr-337	168	3	of	of	ADP
ftr-337	168	4	tax	tax	NOUN
ftr-337	168	5	credit	credit	NOUN
ftr-337	168	6	that	that	PRON
ftr-337	168	7	the	the	DET
ftr-337	168	8	taxpayer	taxpayer	NOUN
ftr-337	168	9	,	,	PUNCT
ftr-337	168	10	or	or	CCONJ
ftr-337	168	11	partner	partner	NOUN
ftr-337	168	12	,	,	PUNCT
ftr-337	168	13	member	member	NOUN
ftr-337	168	14	,	,	PUNCT
ftr-337	168	15	or	or	CCONJ
ftr-337	168	16	shareholder	shareholder	NOUN
ftr-337	168	17	thereof	thereof	ADV
ftr-337	168	18	,	,	PUNCT
ftr-337	168	19	is	be	AUX
ftr-337	168	20	prohibited	prohibit	VERB
ftr-337	168	21	from	from	ADP
ftr-337	168	22	claiming	claim	VERB
ftr-337	168	23	in	in	ADP
ftr-337	168	24	a	a	DET
ftr-337	168	25	taxable	taxable	ADJ
ftr-337	168	26	year	year	NOUN
ftr-337	168	27	may	may	AUX
ftr-337	168	28	be	be	AUX
ftr-337	168	29	carried	carry	VERB
ftr-337	168	30	forward	forward	ADV
ftr-337	168	31	to	to	ADP
ftr-337	168	32	any	any	PRON
ftr-337	168	33	of	of	ADP
ftr-337	168	34	the	the	DET
ftr-337	168	35	taxpayer	taxpayer	NOUN
ftr-337	168	36	’s	’s	PART
ftr-337	168	37	5	5	NUM
ftr-337	168	38	subsequent	subsequent	ADJ
ftr-337	168	39	taxable	taxable	ADJ
ftr-337	168	40	years	year	NOUN
ftr-337	168	41	.	.	PUNCT
ftr-337	168	42	”	"	PUNCT
ftr-337	168	43	)	)	PUNCT
ftr-337	168	44	;	;	PUNCT
ftr-337	168	45	and	and	CCONJ
ftr-337	168	46	new	new	PROPN
ftr-337	168	47	mexico	mexico	PROPN
ftr-337	168	48	’s	’s	PART
ftr-337	168	49	renewable	renewable	ADJ
ftr-337	168	50	energy	energy	NOUN
ftr-337	168	51	production	production	NOUN
ftr-337	168	52	tax	tax	NOUN
ftr-337	168	53	credit	credit	NOUN
ftr-337	168	54	,	,	PUNCT
ftr-337	168	55	n.m	n.m	PROPN
ftr-337	168	56	.	.	PROPN
ftr-337	168	57	stat	stat	PROPN
ftr-337	168	58	.	.	PUNCT
ftr-337	169	1	ann	ann	PROPN
ftr-337	169	2	.	.	PUNCT
ftr-337	170	1	§	§	PROPN
ftr-337	170	2	7	7	NUM
ftr-337	170	3	-	-	SYM
ftr-337	170	4	2a-19(h	2a-19(h	NUM
ftr-337	170	5	)	)	PUNCT
ftr-337	170	6	(	(	PUNCT
ftr-337	170	7	west	west	NOUN
ftr-337	170	8	2011	2011	NUM
ftr-337	170	9	)	)	PUNCT
ftr-337	170	10	(	(	PUNCT
ftr-337	170	11	“	"	PUNCT
ftr-337	170	12	a	a	DET
ftr-337	170	13	taxpayer	taxpayer	NOUN
ftr-337	170	14	may	may	AUX
ftr-337	170	15	be	be	AUX
ftr-337	170	16	allocated	allocate	VERB
ftr-337	170	17	all	all	PRON
ftr-337	170	18	or	or	CCONJ
ftr-337	170	19	a	a	DET
ftr-337	170	20	portion	portion	NOUN
ftr-337	170	21	of	of	ADP
ftr-337	170	22	the	the	DET
ftr-337	170	23	right	right	NOUN
ftr-337	170	24	to	to	PART
ftr-337	170	25	claim	claim	VERB
ftr-337	170	26	a	a	DET
ftr-337	170	27	renewable	renewable	ADJ
ftr-337	170	28	energy	energy	NOUN
ftr-337	170	29	production	production	NOUN
ftr-337	170	30	tax	tax	NOUN
ftr-337	170	31	credit	credit	NOUN
ftr-337	170	32	without	without	ADP
ftr-337	170	33	regard	regard	NOUN
ftr-337	170	34	to	to	ADP
ftr-337	170	35	proportional	proportional	ADJ
ftr-337	170	36	ownership	ownership	NOUN
ftr-337	170	37	interest	interest	NOUN
ftr-337	170	38	if	if	SCONJ
ftr-337	170	39	:	:	PUNCT
ftr-337	170	40	(	(	PUNCT
ftr-337	170	41	1	1	X
ftr-337	170	42	)	)	PUNCT
ftr-337	170	43	the	the	DET
ftr-337	170	44	taxpayer	taxpayer	NOUN
ftr-337	170	45	owns	own	VERB
ftr-337	170	46	an	an	DET
ftr-337	170	47	interest	interest	NOUN
ftr-337	170	48	in	in	ADP
ftr-337	170	49	a	a	DET
ftr-337	170	50	business	business	NOUN
ftr-337	170	51	entity	entity	NOUN
ftr-337	170	52	that	that	PRON
ftr-337	170	53	is	be	AUX
ftr-337	170	54	taxed	tax	VERB
ftr-337	170	55	for	for	ADP
ftr-337	170	56	federal	federal	ADJ
ftr-337	170	57	income	income	NOUN
ftr-337	170	58	tax	tax	NOUN
ftr-337	170	59	purposes	purpose	NOUN
ftr-337	170	60	as	as	ADP
ftr-337	170	61	a	a	DET
ftr-337	170	62	partnership	partnership	NOUN
ftr-337	170	63	;	;	PUNCT
ftr-337	170	64	(	(	PUNCT
ftr-337	170	65	2	2	X
ftr-337	170	66	)	)	PUNCT
ftr-337	170	67	the	the	DET
ftr-337	170	68	business	business	NOUN
ftr-337	170	69	entity	entity	NOUN
ftr-337	170	70	[	[	X
ftr-337	170	71	would	would	AUX
ftr-337	170	72	otherwise	otherwise	ADV
ftr-337	170	73	qualify	qualify	VERB
ftr-337	170	74	for	for	ADP
ftr-337	170	75	the	the	DET
ftr-337	170	76	credit	credit	NOUN
ftr-337	170	77	]	]	X
ftr-337	170	78	;	;	PUNCT
ftr-337	171	1	[	[	X
ftr-337	171	2	and	and	CCONJ
ftr-337	171	3	]	]	X
ftr-337	171	4	(	(	PUNCT
ftr-337	171	5	3	3	X
ftr-337	171	6	)	)	PUNCT
ftr-337	171	7	the	the	DET
ftr-337	171	8	taxpayer	taxpayer	NOUN
ftr-337	171	9	and	and	CCONJ
ftr-337	171	10	all	all	DET
ftr-337	171	11	other	other	ADJ
ftr-337	171	12	taxpayers	taxpayer	NOUN
ftr-337	171	13	636	636	NUM
ftr-337	171	14	florida	florida	PROPN
ftr-337	171	15	tax	tax	NOUN
ftr-337	171	16	review	review	NOUN
ftr-337	171	17	[	[	X
ftr-337	171	18	vol.12:9	vol.12:9	DET
ftr-337	171	19	proportion	proportion	NOUN
ftr-337	171	20	to	to	ADP
ftr-337	171	21	the	the	DET
ftr-337	171	22	parties	party	NOUN
ftr-337	171	23	’	’	PART
ftr-337	171	24	ownership	ownership	NOUN
ftr-337	171	25	interests	interest	NOUN
ftr-337	171	26	in	in	ADP
ftr-337	171	27	the	the	DET
ftr-337	171	28	partnership	partnership	NOUN
ftr-337	171	29	or	or	CCONJ
ftr-337	171	30	in	in	ADP
ftr-337	171	31	accordance	accordance	NOUN
ftr-337	171	32	with	with	ADP
ftr-337	171	33	similarly	similarly	ADV
ftr-337	171	34	restrictive	restrictive	ADJ
ftr-337	171	35	requirements	requirement	NOUN
ftr-337	171	36	.	.	PUNCT
ftr-337	172	1	22	22	NUM
ftr-337	172	2	in	in	ADP
ftr-337	172	3	historic	historic	ADJ
ftr-337	172	4	boardwalk	boardwalk	NOUN
ftr-337	172	5	—	—	PUNCT
ftr-337	173	1	involving	involve	VERB
ftr-337	173	2	the	the	DET
ftr-337	173	3	federal	federal	ADJ
ftr-337	173	4	historic	historic	ADJ
ftr-337	173	5	rehabilitation	rehabilitation	NOUN
ftr-337	173	6	tax	tax	NOUN
ftr-337	173	7	credit	credit	NOUN
ftr-337	173	8	—	—	PUNCT
ftr-337	173	9	the	the	DET
ftr-337	173	10	parties	party	NOUN
ftr-337	173	11	purported	purport	VERB
ftr-337	173	12	to	to	PART
ftr-337	173	13	live	live	VERB
ftr-337	173	14	within	within	ADP
ftr-337	173	15	the	the	DET
ftr-337	173	16	strictures	stricture	NOUN
ftr-337	173	17	of	of	ADP
ftr-337	173	18	section	section	NOUN
ftr-337	173	19	704(b	704(b	PROPN
ftr-337	173	20	)	)	PUNCT
ftr-337	173	21	,	,	PUNCT
ftr-337	173	22	and	and	CCONJ
ftr-337	173	23	in	in	ADP
ftr-337	173	24	fact	fact	NOUN
ftr-337	173	25	the	the	DET
ftr-337	173	26	irs	irs	PROPN
ftr-337	173	27	never	never	ADV
ftr-337	173	28	challenged	challenge	VERB
ftr-337	173	29	the	the	DET
ftr-337	173	30	validity	validity	NOUN
ftr-337	173	31	of	of	ADP
ftr-337	173	32	the	the	DET
ftr-337	173	33	allocation	allocation	NOUN
ftr-337	173	34	of	of	ADP
ftr-337	173	35	the	the	DET
ftr-337	173	36	tax	tax	NOUN
ftr-337	173	37	credit	credit	NOUN
ftr-337	173	38	as	as	SCONJ
ftr-337	173	39	such	such	ADJ
ftr-337	173	40	(	(	PUNCT
ftr-337	173	41	all	all	DET
ftr-337	173	42	items	item	NOUN
ftr-337	173	43	of	of	ADP
ftr-337	173	44	income	income	NOUN
ftr-337	173	45	,	,	PUNCT
ftr-337	173	46	gain	gain	NOUN
ftr-337	173	47	,	,	PUNCT
ftr-337	173	48	loss	loss	NOUN
ftr-337	173	49	,	,	PUNCT
ftr-337	173	50	deduction	deduction	NOUN
ftr-337	173	51	and	and	CCONJ
ftr-337	173	52	credit	credit	NOUN
ftr-337	173	53	were	be	AUX
ftr-337	173	54	allocated	allocate	VERB
ftr-337	173	55	99.9	99.9	NUM
ftr-337	173	56	percent	percent	NOUN
ftr-337	173	57	to	to	ADP
ftr-337	173	58	pitney	pitney	NOUN
ftr-337	173	59	bowes	bowes	NOUN
ftr-337	173	60	and	and	CCONJ
ftr-337	173	61	0.1	0.1	NUM
ftr-337	173	62	percent	percent	NOUN
ftr-337	173	63	to	to	ADP
ftr-337	173	64	the	the	DET
ftr-337	173	65	new	new	PROPN
ftr-337	173	66	jersey	jersey	PROPN
ftr-337	173	67	state	state	PROPN
ftr-337	173	68	exhibition	exhibition	NOUN
ftr-337	173	69	authority	authority	NOUN
ftr-337	173	70	(	(	PUNCT
ftr-337	173	71	“	"	PUNCT
ftr-337	173	72	njsea	njsea	PROPN
ftr-337	173	73	”	"	PUNCT
ftr-337	173	74	)	)	PUNCT
ftr-337	173	75	)	)	PUNCT
ftr-337	173	76	.	.	PUNCT
ftr-337	174	1	23	23	NUM
ftr-337	175	1	rather	rather	ADV
ftr-337	175	2	,	,	PUNCT
ftr-337	175	3	the	the	DET
ftr-337	175	4	irs	irs	PROPN
ftr-337	175	5	argued	argue	VERB
ftr-337	175	6	in	in	ADP
ftr-337	175	7	the	the	DET
ftr-337	175	8	alternative	alternative	NOUN
ftr-337	175	9	that	that	SCONJ
ftr-337	175	10	(	(	PUNCT
ftr-337	175	11	1	1	X
ftr-337	175	12	)	)	PUNCT
ftr-337	175	13	the	the	DET
ftr-337	175	14	partnership	partnership	NOUN
ftr-337	175	15	was	be	AUX
ftr-337	175	16	a	a	DET
ftr-337	175	17	sham	sham	NOUN
ftr-337	175	18	;	;	PUNCT
ftr-337	175	19	(	(	PUNCT
ftr-337	175	20	2	2	X
ftr-337	175	21	)	)	PUNCT
ftr-337	175	22	the	the	DET
ftr-337	175	23	taxpayer	taxpayer	NOUN
ftr-337	175	24	(	(	PUNCT
ftr-337	175	25	pitney	pitney	PROPN
ftr-337	175	26	bowes	bowes	NOUN
ftr-337	175	27	)	)	PUNCT
ftr-337	175	28	was	be	AUX
ftr-337	175	29	not	not	PART
ftr-337	175	30	a	a	DET
ftr-337	175	31	partner	partner	NOUN
ftr-337	175	32	in	in	ADP
ftr-337	175	33	the	the	DET
ftr-337	175	34	partnership	partnership	NOUN
ftr-337	175	35	;	;	PUNCT
ftr-337	175	36	(	(	PUNCT
ftr-337	175	37	3	3	X
ftr-337	175	38	)	)	PUNCT
ftr-337	175	39	the	the	DET
ftr-337	175	40	partnership	partnership	NOUN
ftr-337	175	41	never	never	ADV
ftr-337	175	42	took	take	VERB
ftr-337	175	43	ownership	ownership	NOUN
ftr-337	175	44	of	of	ADP
ftr-337	175	45	the	the	DET
ftr-337	175	46	property	property	NOUN
ftr-337	175	47	that	that	PRON
ftr-337	175	48	underwent	undergo	VERB
ftr-337	175	49	rehabilitation	rehabilitation	NOUN
ftr-337	175	50	;	;	PUNCT
ftr-337	175	51	and	and	CCONJ
ftr-337	175	52	(	(	PUNCT
ftr-337	175	53	4	4	X
ftr-337	175	54	)	)	PUNCT
ftr-337	175	55	the	the	DET
ftr-337	175	56	claimed	claim	VERB
ftr-337	175	57	tax	tax	NOUN
ftr-337	175	58	benefit	benefit	NOUN
ftr-337	175	59	should	should	AUX
ftr-337	175	60	be	be	AUX
ftr-337	175	61	denied	deny	VERB
ftr-337	175	62	pursuant	pursuant	ADV
ftr-337	175	63	to	to	ADP
ftr-337	175	64	the	the	DET
ftr-337	175	65	partnership	partnership	NOUN
ftr-337	175	66	anti	anti	ADJ
ftr-337	175	67	-	-	ADJ
ftr-337	175	68	abuse	abuse	ADJ
ftr-337	175	69	rules	rule	NOUN
ftr-337	175	70	set	set	VERB
ftr-337	175	71	forth	forth	ADP
ftr-337	175	72	in	in	ADP
ftr-337	175	73	section	section	NOUN
ftr-337	175	74	1.701	1.701	NUM
ftr-337	175	75	-	-	SYM
ftr-337	175	76	2	2	NUM
ftr-337	175	77	.	.	PUNCT
ftr-337	176	1	in	in	ADP
ftr-337	176	2	support	support	NOUN
ftr-337	176	3	of	of	ADP
ftr-337	176	4	its	its	PRON
ftr-337	176	5	arguments	argument	NOUN
ftr-337	176	6	,	,	PUNCT
ftr-337	176	7	the	the	DET
ftr-337	176	8	irs	irs	PROPN
ftr-337	176	9	pointed	point	VERB
ftr-337	176	10	to	to	ADP
ftr-337	176	11	competing	compete	VERB
ftr-337	176	12	call	call	NOUN
ftr-337	176	13	and	and	CCONJ
ftr-337	176	14	put	put	ADJ
ftr-337	176	15	options	option	NOUN
ftr-337	176	16	held	hold	VERB
ftr-337	176	17	by	by	ADP
ftr-337	176	18	njsea	njsea	PROPN
ftr-337	176	19	and	and	CCONJ
ftr-337	176	20	pitney	pitney	NOUN
ftr-337	176	21	bowes	bowe	NOUN
ftr-337	176	22	,	,	PUNCT
ftr-337	176	23	respectively	respectively	ADV
ftr-337	176	24	,	,	PUNCT
ftr-337	176	25	that	that	SCONJ
ftr-337	176	26	it	it	PRON
ftr-337	176	27	argued	argue	VERB
ftr-337	176	28	were	be	AUX
ftr-337	176	29	structured	structure	VERB
ftr-337	176	30	to	to	PART
ftr-337	176	31	lock	lock	VERB
ftr-337	176	32	in	in	ADP
ftr-337	176	33	pitney	pitney	NOUN
ftr-337	176	34	bowes	bowes	NOUN
ftr-337	176	35	’	'	PUNCT
ftr-337	176	36	return	return	NOUN
ftr-337	176	37	without	without	ADP
ftr-337	176	38	regard	regard	NOUN
ftr-337	176	39	to	to	ADP
ftr-337	176	40	the	the	DET
ftr-337	176	41	success	success	NOUN
ftr-337	176	42	of	of	ADP
ftr-337	176	43	the	the	DET
ftr-337	176	44	venture	venture	NOUN
ftr-337	176	45	;	;	PUNCT
ftr-337	176	46	the	the	DET
ftr-337	176	47	protection	protection	NOUN
ftr-337	176	48	of	of	ADP
ftr-337	176	49	pitney	pitney	NOUN
ftr-337	176	50	bowes	bowes	NOUN
ftr-337	176	51	’	'	PUNCT
ftr-337	176	52	preferred	preferred	ADJ
ftr-337	176	53	return	return	NOUN
ftr-337	176	54	via	via	ADP
ftr-337	176	55	a	a	DET
ftr-337	176	56	guaranteed	guarantee	VERB
ftr-337	176	57	investment	investment	NOUN
ftr-337	176	58	contract	contract	NOUN
ftr-337	176	59	and	and	CCONJ
ftr-337	176	60	bargained	bargain	VERB
ftr-337	176	61	-	-	PUNCT
ftr-337	176	62	for	for	ADP
ftr-337	176	63	tax	tax	NOUN
ftr-337	176	64	benefits	benefit	NOUN
ftr-337	176	65	via	via	ADP
ftr-337	176	66	a	a	DET
ftr-337	176	67	tax	tax	NOUN
ftr-337	176	68	benefits	benefit	NOUN
ftr-337	176	69	guaranty	guaranty	NOUN
ftr-337	176	70	agreement	agreement	NOUN
ftr-337	176	71	;	;	PUNCT
ftr-337	176	72	the	the	DET
ftr-337	176	73	fact	fact	NOUN
ftr-337	176	74	that	that	SCONJ
ftr-337	176	75	njsea	njsea	PROPN
ftr-337	176	76	alone	alone	ADV
ftr-337	176	77	was	be	AUX
ftr-337	176	78	responsible	responsible	ADJ
ftr-337	176	79	for	for	ADP
ftr-337	176	80	operating	operate	VERB
ftr-337	176	81	deficits	deficit	NOUN
ftr-337	176	82	and	and	CCONJ
ftr-337	176	83	that	that	SCONJ
ftr-337	176	84	the	the	DET
ftr-337	176	85	partnership	partnership	NOUN
ftr-337	176	86	’s	’s	PART
ftr-337	176	87	debt	debt	NOUN
ftr-337	176	88	all	all	PRON
ftr-337	176	89	was	be	AUX
ftr-337	176	90	nonrecourse	nonrecourse	NOUN
ftr-337	176	91	to	to	ADP
ftr-337	176	92	pitney	pitney	NOUN
ftr-337	176	93	bowes	bowe	NOUN
ftr-337	176	94	;	;	PUNCT
ftr-337	176	95	the	the	DET
ftr-337	176	96	absence	absence	NOUN
ftr-337	176	97	of	of	ADP
ftr-337	176	98	a	a	DET
ftr-337	176	99	pre	pre	ADJ
ftr-337	176	100	-	-	ADJ
ftr-337	176	101	tax	tax	ADJ
ftr-337	176	102	profit	profit	NOUN
ftr-337	176	103	motive	motive	NOUN
ftr-337	176	104	on	on	ADP
ftr-337	176	105	the	the	DET
ftr-337	176	106	part	part	NOUN
ftr-337	176	107	of	of	ADP
ftr-337	176	108	pitney	pitney	NOUN
ftr-337	176	109	bowes	bowes	NOUN
ftr-337	176	110	,	,	PUNCT
ftr-337	176	111	according	accord	VERB
ftr-337	176	112	to	to	ADP
ftr-337	176	113	the	the	DET
ftr-337	176	114	irs	irs	PROPN
ftr-337	176	115	’s	’s	PART
ftr-337	176	116	characterization	characterization	NOUN
ftr-337	176	117	of	of	ADP
ftr-337	176	118	the	the	DET
ftr-337	176	119	facts	fact	NOUN
ftr-337	176	120	and	and	CCONJ
ftr-337	176	121	law	law	NOUN
ftr-337	176	122	;	;	PUNCT
ftr-337	176	123	and	and	CCONJ
ftr-337	176	124	,	,	PUNCT
ftr-337	176	125	in	in	ADP
ftr-337	176	126	the	the	DET
ftr-337	176	127	irs	irs	PROPN
ftr-337	176	128	’s	’s	PART
ftr-337	176	129	view	view	NOUN
ftr-337	176	130	,	,	PUNCT
ftr-337	176	131	the	the	DET
ftr-337	176	132	absence	absence	NOUN
ftr-337	176	133	of	of	ADP
ftr-337	176	134	participation	participation	NOUN
ftr-337	176	135	by	by	ADP
ftr-337	176	136	pitney	pitney	NOUN
ftr-337	176	137	bowes	bowes	NOUN
ftr-337	176	138	in	in	ADP
ftr-337	176	139	upside	upside	ADJ
ftr-337	176	140	potential	potential	ADJ
ftr-337	176	141	and	and	CCONJ
ftr-337	176	142	downside	downside	ADJ
ftr-337	176	143	risk	risk	NOUN
ftr-337	176	144	and	and	CCONJ
ftr-337	176	145	the	the	DET
ftr-337	176	146	retention	retention	NOUN
ftr-337	176	147	by	by	ADP
ftr-337	176	148	njsea	njsea	NOUN
ftr-337	176	149	of	of	ADP
ftr-337	176	150	the	the	DET
ftr-337	176	151	benefits	benefit	NOUN
ftr-337	176	152	and	and	CCONJ
ftr-337	176	153	burdens	burden	NOUN
ftr-337	176	154	of	of	ADP
ftr-337	176	155	ownership	ownership	NOUN
ftr-337	176	156	following	follow	VERB
ftr-337	176	157	the	the	DET
ftr-337	176	158	purported	purport	VERB
ftr-337	176	159	transfer	transfer	NOUN
ftr-337	176	160	of	of	ADP
ftr-337	176	161	ownership	ownership	NOUN
ftr-337	176	162	of	of	ADP
ftr-337	176	163	the	the	DET
ftr-337	176	164	property	property	NOUN
ftr-337	176	165	from	from	ADP
ftr-337	176	166	njsea	njsea	NOUN
ftr-337	176	167	to	to	ADP
ftr-337	176	168	the	the	DET
ftr-337	176	169	partnership	partnership	NOUN
ftr-337	176	170	,	,	PUNCT
ftr-337	176	171	among	among	ADP
ftr-337	176	172	other	other	ADJ
ftr-337	176	173	things	thing	NOUN
ftr-337	176	174	.	.	PUNCT
ftr-337	177	1	here	here	ADV
ftr-337	177	2	too	too	ADV
ftr-337	177	3	the	the	DET
ftr-337	177	4	tax	tax	NOUN
ftr-337	177	5	court	court	NOUN
ftr-337	177	6	rejected	reject	VERB
ftr-337	177	7	the	the	DET
ftr-337	177	8	government	government	NOUN
ftr-337	177	9	’s	’s	PART
ftr-337	177	10	arguments	argument	NOUN
ftr-337	177	11	and	and	CCONJ
ftr-337	177	12	held	hold	VERB
ftr-337	177	13	for	for	ADP
ftr-337	177	14	the	the	DET
ftr-337	177	15	taxpayer	taxpayer	NOUN
ftr-337	177	16	.	.	PUNCT
ftr-337	178	1	in	in	ADP
ftr-337	178	2	doing	do	VERB
ftr-337	178	3	so	so	ADV
ftr-337	178	4	,	,	PUNCT
ftr-337	178	5	again	again	ADV
ftr-337	178	6	the	the	DET
ftr-337	178	7	tax	tax	NOUN
ftr-337	178	8	court	court	NOUN
ftr-337	178	9	seemed	seem	VERB
ftr-337	178	10	attracted	attract	VERB
ftr-337	178	11	by	by	ADP
ftr-337	178	12	policy	policy	NOUN
ftr-337	178	13	considerations	consideration	NOUN
ftr-337	178	14	:	:	PUNCT
ftr-337	178	15	allocated	allocate	VERB
ftr-337	178	16	a	a	DET
ftr-337	178	17	right	right	NOUN
ftr-337	178	18	to	to	PART
ftr-337	178	19	claim	claim	VERB
ftr-337	178	20	the	the	DET
ftr-337	178	21	renewable	renewable	ADJ
ftr-337	178	22	energy	energy	NOUN
ftr-337	178	23	production	production	NOUN
ftr-337	178	24	tax	tax	NOUN
ftr-337	178	25	credit	credit	NOUN
ftr-337	178	26	pursuant	pursuant	NOUN
ftr-337	178	27	to	to	ADP
ftr-337	178	28	this	this	DET
ftr-337	178	29	subsection	subsection	NOUN
ftr-337	178	30	own	own	VERB
ftr-337	178	31	collectively	collectively	ADV
ftr-337	178	32	at	at	ADP
ftr-337	178	33	least	least	ADJ
ftr-337	178	34	a	a	DET
ftr-337	178	35	five	five	NUM
ftr-337	178	36	percent	percent	NOUN
ftr-337	178	37	interest	interest	NOUN
ftr-337	178	38	in	in	ADP
ftr-337	178	39	a	a	DET
ftr-337	178	40	qualified	qualified	ADJ
ftr-337	178	41	energy	energy	NOUN
ftr-337	178	42	generator	generator	NOUN
ftr-337	178	43	.	.	PUNCT
ftr-337	178	44	.	.	PUNCT
ftr-337	178	45	.	.	PUNCT
ftr-337	179	1	.	.	PUNCT
ftr-337	179	2	”	"	PUNCT
ftr-337	180	1	)	)	PUNCT
ftr-337	180	2	.	.	PUNCT
ftr-337	181	1	22	22	NUM
ftr-337	181	2	.	.	PUNCT
ftr-337	182	1	see	see	VERB
ftr-337	182	2	,	,	PUNCT
ftr-337	182	3	e.g.	e.g.	ADV
ftr-337	182	4	,	,	PUNCT
ftr-337	182	5	arizona	arizona	PROPN
ftr-337	182	6	’s	’s	PART
ftr-337	182	7	credit	credit	NOUN
ftr-337	182	8	for	for	ADP
ftr-337	182	9	solar	solar	ADJ
ftr-337	182	10	energy	energy	NOUN
ftr-337	182	11	devices	device	NOUN
ftr-337	182	12	,	,	PUNCT
ftr-337	182	13	ariz	ariz	PROPN
ftr-337	182	14	.	.	PUNCT
ftr-337	183	1	rev	rev	PROPN
ftr-337	183	2	.	.	PROPN
ftr-337	183	3	stat	stat	PROPN
ftr-337	183	4	.	.	PUNCT
ftr-337	184	1	ann	ann	PROPN
ftr-337	184	2	.	.	PUNCT
ftr-337	185	1	§	§	PROPN
ftr-337	185	2	43	43	NUM
ftr-337	185	3	-	-	PUNCT
ftr-337	185	4	1164(f	1164(f	NUM
ftr-337	185	5	)	)	PUNCT
ftr-337	185	6	(	(	PUNCT
ftr-337	185	7	2011	2011	NUM
ftr-337	185	8	)	)	PUNCT
ftr-337	185	9	(	(	PUNCT
ftr-337	185	10	west	west	NOUN
ftr-337	185	11	)	)	PUNCT
ftr-337	185	12	(	(	PUNCT
ftr-337	185	13	“	"	PUNCT
ftr-337	185	14	co	co	NOUN
ftr-337	185	15	-	-	NOUN
ftr-337	185	16	owners	owner	NOUN
ftr-337	185	17	of	of	ADP
ftr-337	185	18	a	a	DET
ftr-337	185	19	business	business	NOUN
ftr-337	185	20	,	,	PUNCT
ftr-337	185	21	including	include	VERB
ftr-337	185	22	corporate	corporate	ADJ
ftr-337	185	23	partners	partner	NOUN
ftr-337	185	24	in	in	ADP
ftr-337	185	25	a	a	DET
ftr-337	185	26	partnership	partnership	NOUN
ftr-337	185	27	,	,	PUNCT
ftr-337	185	28	may	may	AUX
ftr-337	185	29	each	each	DET
ftr-337	185	30	claim	claim	VERB
ftr-337	185	31	only	only	ADV
ftr-337	185	32	the	the	DET
ftr-337	185	33	pro	pro	ADJ
ftr-337	185	34	rata	rata	ADJ
ftr-337	185	35	share	share	NOUN
ftr-337	185	36	of	of	ADP
ftr-337	185	37	the	the	DET
ftr-337	185	38	credit	credit	NOUN
ftr-337	185	39	allowed	allow	VERB
ftr-337	185	40	under	under	ADP
ftr-337	185	41	this	this	DET
ftr-337	185	42	section	section	NOUN
ftr-337	185	43	based	base	VERB
ftr-337	185	44	on	on	ADP
ftr-337	185	45	the	the	DET
ftr-337	185	46	ownership	ownership	NOUN
ftr-337	185	47	interest	interest	NOUN
ftr-337	185	48	or	or	CCONJ
ftr-337	185	49	financial	financial	ADJ
ftr-337	185	50	investment	investment	NOUN
ftr-337	185	51	in	in	ADP
ftr-337	185	52	the	the	DET
ftr-337	185	53	system	system	NOUN
ftr-337	185	54	.	.	PUNCT
ftr-337	185	55	”	"	PUNCT
ftr-337	185	56	)	)	PUNCT
ftr-337	185	57	;	;	PUNCT
ftr-337	185	58	montana	montana	PROPN
ftr-337	185	59	’s	’s	PART
ftr-337	185	60	credit	credit	NOUN
ftr-337	185	61	for	for	ADP
ftr-337	185	62	preservation	preservation	NOUN
ftr-337	185	63	of	of	ADP
ftr-337	185	64	historic	historic	ADJ
ftr-337	185	65	buildings	building	NOUN
ftr-337	185	66	,	,	PUNCT
ftr-337	185	67	mont	mont	NOUN
ftr-337	185	68	.	.	PUNCT
ftr-337	186	1	code	code	PROPN
ftr-337	186	2	ann	ann	PROPN
ftr-337	186	3	.	.	PUNCT
ftr-337	187	1	§	§	PROPN
ftr-337	187	2	15	15	NUM
ftr-337	187	3	-	-	SYM
ftr-337	187	4	31	31	NUM
ftr-337	187	5	-	-	NUM
ftr-337	187	6	151(3	151(3	NUM
ftr-337	187	7	)	)	PUNCT
ftr-337	187	8	(	(	PUNCT
ftr-337	187	9	2011	2011	NUM
ftr-337	187	10	)	)	PUNCT
ftr-337	187	11	(	(	PUNCT
ftr-337	187	12	“	"	PUNCT
ftr-337	187	13	if	if	SCONJ
ftr-337	187	14	the	the	DET
ftr-337	187	15	credit	credit	NOUN
ftr-337	187	16	under	under	ADP
ftr-337	187	17	this	this	DET
ftr-337	187	18	section	section	NOUN
ftr-337	187	19	is	be	AUX
ftr-337	187	20	claimed	claim	VERB
ftr-337	187	21	by	by	ADP
ftr-337	187	22	a	a	DET
ftr-337	187	23	small	small	ADJ
ftr-337	187	24	business	business	NOUN
ftr-337	187	25	corporation	corporation	NOUN
ftr-337	187	26	.	.	PUNCT
ftr-337	187	27	.	.	PUNCT
ftr-337	188	1	.	.	PUNCT
ftr-337	189	1	or	or	CCONJ
ftr-337	189	2	a	a	DET
ftr-337	189	3	partnership	partnership	NOUN
ftr-337	189	4	,	,	PUNCT
ftr-337	189	5	the	the	DET
ftr-337	189	6	credit	credit	NOUN
ftr-337	189	7	must	must	AUX
ftr-337	189	8	be	be	AUX
ftr-337	189	9	attributed	attribute	VERB
ftr-337	189	10	to	to	ADP
ftr-337	189	11	shareholders	shareholder	NOUN
ftr-337	189	12	or	or	CCONJ
ftr-337	189	13	partners	partner	NOUN
ftr-337	189	14	,	,	PUNCT
ftr-337	189	15	using	use	VERB
ftr-337	189	16	the	the	DET
ftr-337	189	17	same	same	ADJ
ftr-337	189	18	proportion	proportion	NOUN
ftr-337	189	19	used	use	VERB
ftr-337	189	20	to	to	PART
ftr-337	189	21	report	report	VERB
ftr-337	189	22	the	the	DET
ftr-337	189	23	corporation	corporation	NOUN
ftr-337	189	24	's	's	PART
ftr-337	189	25	or	or	CCONJ
ftr-337	189	26	partnership	partnership	NOUN
ftr-337	189	27	's	's	PART
ftr-337	189	28	income	income	NOUN
ftr-337	189	29	or	or	CCONJ
ftr-337	189	30	loss	loss	NOUN
ftr-337	189	31	for	for	ADP
ftr-337	189	32	montana	montana	PROPN
ftr-337	189	33	income	income	NOUN
ftr-337	189	34	tax	tax	NOUN
ftr-337	189	35	purposes	purpose	NOUN
ftr-337	189	36	.	.	PUNCT
ftr-337	189	37	”	"	PUNCT
ftr-337	189	38	)	)	PUNCT
ftr-337	189	39	.	.	PUNCT
ftr-337	190	1	23	23	NUM
ftr-337	190	2	.	.	PUNCT
ftr-337	190	3	historic	historic	ADJ
ftr-337	190	4	boardwalk	boardwalk	NOUN
ftr-337	190	5	hall	hall	NOUN
ftr-337	190	6	,	,	PUNCT
ftr-337	190	7	llc	llc	PROPN
ftr-337	190	8	v.	v.	PROPN
ftr-337	190	9	commissioner	commissioner	PROPN
ftr-337	190	10	,	,	PUNCT
ftr-337	190	11	136	136	NUM
ftr-337	190	12	t.c	t.c	PROPN
ftr-337	190	13	.	.	PROPN
ftr-337	190	14	10	10	NUM
ftr-337	190	15	(	(	PUNCT
ftr-337	190	16	2012	2012	NUM
ftr-337	190	17	)	)	PUNCT
ftr-337	190	18	.	.	PUNCT
ftr-337	191	1	in	in	ADP
ftr-337	191	2	addition	addition	NOUN
ftr-337	191	3	,	,	PUNCT
ftr-337	191	4	pitney	pitney	NOUN
ftr-337	191	5	bowes	bowes	NOUN
ftr-337	191	6	was	be	AUX
ftr-337	191	7	entitled	entitle	VERB
ftr-337	191	8	to	to	ADP
ftr-337	191	9	a	a	DET
ftr-337	191	10	preferred	preferred	ADJ
ftr-337	191	11	return	return	NOUN
ftr-337	191	12	payable	payable	ADJ
ftr-337	191	13	out	out	ADP
ftr-337	191	14	of	of	ADP
ftr-337	191	15	available	available	ADJ
ftr-337	191	16	cash	cash	NOUN
ftr-337	191	17	flow	flow	NOUN
ftr-337	191	18	equal	equal	ADJ
ftr-337	191	19	to	to	ADP
ftr-337	191	20	3	3	NUM
ftr-337	191	21	percent	percent	NOUN
ftr-337	191	22	of	of	ADP
ftr-337	191	23	its	its	PRON
ftr-337	191	24	investment	investment	NOUN
ftr-337	191	25	per	per	ADP
ftr-337	191	26	annum	annum	NOUN
ftr-337	191	27	.	.	PUNCT
ftr-337	192	1	i	i	PRON
ftr-337	192	2	d.	d.	PROPN
ftr-337	192	3	2012	2012	NUM
ftr-337	192	4	]	]	PUNCT
ftr-337	192	5	monetization	monetization	NOUN
ftr-337	192	6	of	of	ADP
ftr-337	192	7	business	business	NOUN
ftr-337	192	8	tax	tax	NOUN
ftr-337	192	9	credits	credit	NOUN
ftr-337	192	10	637	637	NUM
ftr-337	192	11	respondent	respondent	NOUN
ftr-337	192	12	’s	’s	PART
ftr-337	192	13	contention	contention	NOUN
ftr-337	192	14	that	that	SCONJ
ftr-337	192	15	pitney	pitney	NOUN
ftr-337	192	16	bowes	bowes	NOUN
ftr-337	192	17	was	be	AUX
ftr-337	192	18	unnecessary	unnecessary	ADJ
ftr-337	192	19	to	to	ADP
ftr-337	192	20	the	the	DET
ftr-337	192	21	transaction	transaction	NOUN
ftr-337	192	22	because	because	SCONJ
ftr-337	192	23	njsea	njsea	PROPN
ftr-337	192	24	was	be	AUX
ftr-337	192	25	going	go	VERB
ftr-337	192	26	to	to	PART
ftr-337	192	27	rehabilitate	rehabilitate	VERB
ftr-337	192	28	the	the	DET
ftr-337	192	29	east	east	PROPN
ftr-337	192	30	hall	hall	NOUN
ftr-337	192	31	without	without	SCONJ
ftr-337	192	32	a	a	DET
ftr-337	192	33	corporate	corporate	ADJ
ftr-337	192	34	investor	investor	NOUN
ftr-337	192	35	overlooks	overlook	VERB
ftr-337	192	36	the	the	DET
ftr-337	192	37	impact	impact	NOUN
ftr-337	192	38	that	that	PRON
ftr-337	192	39	pitney	pitney	NOUN
ftr-337	192	40	bowes	bowes	NOUN
ftr-337	192	41	had	have	VERB
ftr-337	192	42	on	on	ADP
ftr-337	192	43	the	the	DET
ftr-337	192	44	rehabilitation	rehabilitation	NOUN
ftr-337	192	45	:	:	PUNCT
ftr-337	192	46	no	no	PRON
ftr-337	192	47	matter	matter	NOUN
ftr-337	192	48	njsea	njsea	VERB
ftr-337	192	49	’s	’s	PART
ftr-337	192	50	intentions	intention	NOUN
ftr-337	192	51	at	at	ADP
ftr-337	192	52	the	the	DET
ftr-337	192	53	time	time	NOUN
ftr-337	192	54	it	it	PRON
ftr-337	192	55	decided	decide	VERB
ftr-337	192	56	to	to	PART
ftr-337	192	57	rehabilitate	rehabilitate	VERB
ftr-337	192	58	the	the	DET
ftr-337	192	59	east	east	PROPN
ftr-337	192	60	hall	hall	PROPN
ftr-337	192	61	,	,	PUNCT
ftr-337	192	62	pitney	pitney	NOUN
ftr-337	192	63	bowes	bowes	NOUN
ftr-337	192	64	’	'	PUNCT
ftr-337	192	65	investment	investment	NOUN
ftr-337	192	66	provided	provide	VERB
ftr-337	192	67	njsea	njsea	NOUN
ftr-337	192	68	with	with	ADP
ftr-337	192	69	more	more	ADJ
ftr-337	192	70	money	money	NOUN
ftr-337	192	71	than	than	SCONJ
ftr-337	192	72	it	it	PRON
ftr-337	192	73	otherwise	otherwise	ADV
ftr-337	192	74	would	would	AUX
ftr-337	192	75	have	have	AUX
ftr-337	192	76	had	have	VERB
ftr-337	192	77	;	;	PUNCT
ftr-337	192	78	as	as	ADP
ftr-337	192	79	a	a	DET
ftr-337	192	80	result	result	NOUN
ftr-337	192	81	,	,	PUNCT
ftr-337	192	82	the	the	DET
ftr-337	192	83	rehabilitation	rehabilitation	NOUN
ftr-337	192	84	ultimately	ultimately	ADV
ftr-337	192	85	cost	cost	VERB
ftr-337	192	86	the	the	DET
ftr-337	192	87	state	state	NOUN
ftr-337	192	88	of	of	ADP
ftr-337	192	89	new	new	PROPN
ftr-337	192	90	jersey	jersey	PROPN
ftr-337	192	91	less	less	ADJ
ftr-337	192	92	.	.	PUNCT
ftr-337	192	93	.	.	PUNCT
ftr-337	192	94	.	.	PUNCT
ftr-337	192	95	.	.	PUNCT
ftr-337	193	1	the	the	DET
ftr-337	193	2	legislative	legislative	ADJ
ftr-337	193	3	history	history	NOUN
ftr-337	193	4	of	of	ADP
ftr-337	193	5	section	section	NOUN
ftr-337	193	6	47	47	NUM
ftr-337	193	7	indicates	indicate	VERB
ftr-337	193	8	that	that	SCONJ
ftr-337	193	9	one	one	NUM
ftr-337	193	10	of	of	ADP
ftr-337	193	11	its	its	PRON
ftr-337	193	12	purposes	purpose	NOUN
ftr-337	193	13	is	be	AUX
ftr-337	193	14	to	to	PART
ftr-337	193	15	encourage	encourage	VERB
ftr-337	193	16	taxpayers	taxpayer	NOUN
ftr-337	193	17	to	to	PART
ftr-337	193	18	participate	participate	VERB
ftr-337	193	19	in	in	ADP
ftr-337	193	20	what	what	PRON
ftr-337	193	21	would	would	AUX
ftr-337	193	22	otherwise	otherwise	ADV
ftr-337	193	23	be	be	AUX
ftr-337	193	24	an	an	DET
ftr-337	193	25	unprofitable	unprofitable	ADJ
ftr-337	193	26	activity	activity	NOUN
ftr-337	193	27	.	.	PUNCT
ftr-337	194	1	congress	congress	PROPN
ftr-337	194	2	enacted	enact	VERB
ftr-337	194	3	the	the	DET
ftr-337	194	4	rehabilitation	rehabilitation	NOUN
ftr-337	194	5	tax	tax	NOUN
ftr-337	194	6	credit	credit	NOUN
ftr-337	194	7	in	in	ADP
ftr-337	194	8	order	order	NOUN
ftr-337	194	9	to	to	PART
ftr-337	194	10	spur	spur	VERB
ftr-337	194	11	private	private	ADJ
ftr-337	194	12	investment	investment	NOUN
ftr-337	194	13	in	in	ADP
ftr-337	194	14	unprofitable	unprofitable	ADJ
ftr-337	194	15	historic	historic	ADJ
ftr-337	194	16	rehabilitations	rehabilitation	NOUN
ftr-337	194	17	.	.	PUNCT
ftr-337	195	1	as	as	ADP
ftr-337	195	2	respondent	respondent	NOUN
ftr-337	195	3	notes	note	NOUN
ftr-337	195	4	,	,	PUNCT
ftr-337	195	5	the	the	DET
ftr-337	195	6	east	east	PROPN
ftr-337	195	7	hall	hall	PROPN
ftr-337	195	8	has	have	AUX
ftr-337	195	9	operated	operate	VERB
ftr-337	195	10	at	at	ADP
ftr-337	195	11	a	a	DET
ftr-337	195	12	deficit	deficit	NOUN
ftr-337	195	13	.	.	PUNCT
ftr-337	196	1	without	without	ADP
ftr-337	196	2	the	the	DET
ftr-337	196	3	rehabilitation	rehabilitation	NOUN
ftr-337	196	4	tax	tax	NOUN
ftr-337	196	5	credit	credit	NOUN
ftr-337	196	6	,	,	PUNCT
ftr-337	196	7	pitney	pitney	NOUN
ftr-337	196	8	bowes	bowes	NOUN
ftr-337	196	9	would	would	AUX
ftr-337	196	10	not	not	PART
ftr-337	196	11	have	have	AUX
ftr-337	196	12	invested	invest	VERB
ftr-337	196	13	in	in	ADP
ftr-337	196	14	its	its	PRON
ftr-337	196	15	rehabilitation	rehabilitation	NOUN
ftr-337	196	16	,	,	PUNCT
ftr-337	196	17	because	because	SCONJ
ftr-337	196	18	it	it	PRON
ftr-337	196	19	could	could	AUX
ftr-337	196	20	not	not	PART
ftr-337	196	21	otherwise	otherwise	ADV
ftr-337	196	22	earn	earn	VERB
ftr-337	196	23	a	a	DET
ftr-337	196	24	sufficient	sufficient	ADJ
ftr-337	196	25	net	net	ADJ
ftr-337	196	26	economic	economic	ADJ
ftr-337	196	27	benefit	benefit	NOUN
ftr-337	196	28	on	on	ADP
ftr-337	196	29	its	its	PRON
ftr-337	196	30	investment	investment	NOUN
ftr-337	196	31	.	.	PUNCT
ftr-337	197	1	the	the	DET
ftr-337	197	2	purpose	purpose	NOUN
ftr-337	197	3	of	of	ADP
ftr-337	197	4	the	the	DET
ftr-337	197	5	credit	credit	NOUN
ftr-337	197	6	is	be	AUX
ftr-337	197	7	directed	direct	VERB
ftr-337	197	8	at	at	ADP
ftr-337	197	9	just	just	ADV
ftr-337	197	10	this	this	DET
ftr-337	197	11	problem	problem	NOUN
ftr-337	197	12	:	:	PUNCT
ftr-337	197	13	because	because	SCONJ
ftr-337	197	14	the	the	DET
ftr-337	197	15	east	east	PROPN
ftr-337	197	16	hall	hall	PROPN
ftr-337	197	17	operates	operate	VERB
ftr-337	197	18	at	at	ADP
ftr-337	197	19	a	a	DET
ftr-337	197	20	deficit	deficit	NOUN
ftr-337	197	21	,	,	PUNCT
ftr-337	197	22	its	its	PRON
ftr-337	197	23	operations	operation	NOUN
ftr-337	197	24	alone	alone	ADV
ftr-337	197	25	would	would	AUX
ftr-337	197	26	not	not	PART
ftr-337	197	27	provide	provide	VERB
ftr-337	197	28	an	an	DET
ftr-337	197	29	adequate	adequate	ADJ
ftr-337	197	30	economic	economic	ADJ
ftr-337	197	31	benefit	benefit	NOUN
ftr-337	197	32	that	that	PRON
ftr-337	197	33	would	would	AUX
ftr-337	197	34	attract	attract	VERB
ftr-337	197	35	a	a	DET
ftr-337	197	36	private	private	ADJ
ftr-337	197	37	investor	investor	NOUN
ftr-337	197	38	.	.	PUNCT
ftr-337	198	1	further	far	ADV
ftr-337	198	2	,	,	PUNCT
ftr-337	198	3	if	if	SCONJ
ftr-337	198	4	not	not	PART
ftr-337	198	5	for	for	ADP
ftr-337	198	6	the	the	DET
ftr-337	198	7	rehabilitation	rehabilitation	NOUN
ftr-337	198	8	tax	tax	NOUN
ftr-337	198	9	credit	credit	NOUN
ftr-337	198	10	,	,	PUNCT
ftr-337	198	11	njsea	njsea	PROPN
ftr-337	198	12	would	would	AUX
ftr-337	198	13	not	not	PART
ftr-337	198	14	have	have	AUX
ftr-337	198	15	had	have	VERB
ftr-337	198	16	access	access	NOUN
ftr-337	198	17	to	to	ADP
ftr-337	198	18	the	the	DET
ftr-337	198	19	nearly	nearly	ADV
ftr-337	198	20	$	$	SYM
ftr-337	198	21	14	14	NUM
ftr-337	198	22	million	million	NUM
ftr-337	198	23	paid	pay	VERB
ftr-337	198	24	to	to	ADP
ftr-337	198	25	it	it	PRON
ftr-337	198	26	as	as	ADP
ftr-337	198	27	a	a	DET
ftr-337	198	28	development	development	NOUN
ftr-337	198	29	fee	fee	NOUN
ftr-337	198	30	for	for	ADP
ftr-337	198	31	its	its	PRON
ftr-337	198	32	efforts	effort	NOUN
ftr-337	198	33	in	in	ADP
ftr-337	198	34	rehabilitating	rehabilitate	VERB
ftr-337	198	35	the	the	DET
ftr-337	198	36	east	east	PROPN
ftr-337	198	37	hall	hall	NOUN
ftr-337	198	38	.	.	PUNCT
ftr-337	199	1	24	24	NUM
ftr-337	199	2	this	this	DET
ftr-337	199	3	case	case	NOUN
ftr-337	199	4	currently	currently	ADV
ftr-337	199	5	is	be	AUX
ftr-337	199	6	on	on	ADP
ftr-337	199	7	appeal	appeal	NOUN
ftr-337	199	8	to	to	ADP
ftr-337	199	9	the	the	DET
ftr-337	199	10	third	third	ADJ
ftr-337	199	11	circuit	circuit	NOUN
ftr-337	199	12	.	.	PUNCT
ftr-337	200	1	25	25	NUM
ftr-337	200	2	the	the	DET
ftr-337	200	3	broader	broad	ADJ
ftr-337	200	4	backdrop	backdrop	NOUN
ftr-337	200	5	against	against	ADP
ftr-337	200	6	which	which	PRON
ftr-337	200	7	to	to	PART
ftr-337	200	8	consider	consider	VERB
ftr-337	200	9	the	the	DET
ftr-337	200	10	significance	significance	NOUN
ftr-337	200	11	of	of	ADP
ftr-337	200	12	historic	historic	ADJ
ftr-337	200	13	boardwalk	boardwalk	NOUN
ftr-337	200	14	includes	include	VERB
ftr-337	200	15	the	the	DET
ftr-337	200	16	many	many	ADJ
ftr-337	200	17	transactions	transaction	NOUN
ftr-337	200	18	that	that	PRON
ftr-337	200	19	have	have	AUX
ftr-337	200	20	been	be	AUX
ftr-337	200	21	consummated	consummate	VERB
ftr-337	200	22	that	that	PRON
ftr-337	200	23	can	can	AUX
ftr-337	200	24	be	be	AUX
ftr-337	200	25	said	say	VERB
ftr-337	200	26	to	to	PART
ftr-337	200	27	have	have	VERB
ftr-337	200	28	some	some	PRON
ftr-337	200	29	of	of	ADP
ftr-337	200	30	the	the	DET
ftr-337	200	31	same	same	ADJ
ftr-337	200	32	structural	structural	ADJ
ftr-337	200	33	elements	element	NOUN
ftr-337	200	34	as	as	ADP
ftr-337	200	35	historic	historic	ADJ
ftr-337	200	36	boardwalk	boardwalk	NOUN
ftr-337	200	37	and	and	CCONJ
ftr-337	200	38	the	the	DET
ftr-337	200	39	enactment	enactment	NOUN
ftr-337	200	40	of	of	ADP
ftr-337	200	41	section	section	NOUN
ftr-337	200	42	7701(o	7701(o	NUM
ftr-337	200	43	)	)	PUNCT
ftr-337	200	44	,	,	PUNCT
ftr-337	200	45	codifying	codify	VERB
ftr-337	200	46	the	the	DET
ftr-337	200	47	economic	economic	ADJ
ftr-337	200	48	substance	substance	NOUN
ftr-337	200	49	doctrine	doctrine	NOUN
ftr-337	200	50	.	.	PUNCT
ftr-337	201	1	section	section	NOUN
ftr-337	201	2	7701(o	7701(o	NUM
ftr-337	201	3	)	)	PUNCT
ftr-337	201	4	,	,	PUNCT
ftr-337	201	5	in	in	ADP
ftr-337	201	6	brief	brief	NOUN
ftr-337	201	7	,	,	PUNCT
ftr-337	201	8	requires	require	VERB
ftr-337	201	9	that	that	SCONJ
ftr-337	201	10	for	for	ADP
ftr-337	201	11	the	the	DET
ftr-337	201	12	intended	intend	VERB
ftr-337	201	13	tax	tax	NOUN
ftr-337	201	14	consequences	consequence	NOUN
ftr-337	201	15	of	of	ADP
ftr-337	201	16	a	a	DET
ftr-337	201	17	transaction	transaction	NOUN
ftr-337	201	18	for	for	ADP
ftr-337	201	19	which	which	PRON
ftr-337	201	20	the	the	DET
ftr-337	201	21	economic	economic	ADJ
ftr-337	201	22	substance	substance	NOUN
ftr-337	201	23	doctrine	doctrine	NOUN
ftr-337	201	24	is	be	AUX
ftr-337	201	25	“	"	PUNCT
ftr-337	201	26	relevant	relevant	ADJ
ftr-337	201	27	”	"	PUNCT
ftr-337	201	28	to	to	PART
ftr-337	201	29	be	be	AUX
ftr-337	201	30	respected	respect	VERB
ftr-337	201	31	,	,	PUNCT
ftr-337	201	32	the	the	DET
ftr-337	201	33	transaction	transaction	NOUN
ftr-337	201	34	must	must	AUX
ftr-337	201	35	have	have	VERB
ftr-337	201	36	a	a	DET
ftr-337	201	37	meaningful	meaningful	ADJ
ftr-337	201	38	economic	economic	ADJ
ftr-337	201	39	effect	effect	NOUN
ftr-337	201	40	and	and	CCONJ
ftr-337	201	41	substantial	substantial	ADJ
ftr-337	201	42	purpose	purpose	NOUN
ftr-337	201	43	apart	apart	ADV
ftr-337	201	44	from	from	ADP
ftr-337	201	45	federal	federal	ADJ
ftr-337	201	46	income	income	NOUN
ftr-337	201	47	tax	tax	NOUN
ftr-337	201	48	24	24	NUM
ftr-337	201	49	.	.	PUNCT
ftr-337	202	1	i	i	PRON
ftr-337	202	2	d.	d.	PROPN
ftr-337	202	3	at	at	ADP
ftr-337	202	4	15–17	15–17	NUM
ftr-337	202	5	.	.	PUNCT
ftr-337	203	1	it	it	PRON
ftr-337	203	2	would	would	AUX
ftr-337	203	3	appear	appear	VERB
ftr-337	203	4	that	that	SCONJ
ftr-337	203	5	absent	absent	ADJ
ftr-337	203	6	the	the	DET
ftr-337	203	7	investment	investment	NOUN
ftr-337	203	8	by	by	ADP
ftr-337	203	9	pitney	pitney	NOUN
ftr-337	203	10	bowes	bowes	NOUN
ftr-337	203	11	final	final	ADJ
ftr-337	203	12	project	project	NOUN
ftr-337	203	13	costs	cost	NOUN
ftr-337	203	14	simply	simply	ADV
ftr-337	203	15	would	would	AUX
ftr-337	203	16	have	have	AUX
ftr-337	203	17	been	be	AUX
ftr-337	203	18	$	$	SYM
ftr-337	203	19	14	14	NUM
ftr-337	203	20	million	million	NUM
ftr-337	203	21	lower	low	ADJ
ftr-337	203	22	.	.	PUNCT
ftr-337	204	1	25	25	NUM
ftr-337	204	2	.	.	PUNCT
ftr-337	204	3	notice	notice	NOUN
ftr-337	204	4	of	of	ADP
ftr-337	204	5	appeal	appeal	NOUN
ftr-337	204	6	,	,	PUNCT
ftr-337	204	7	historic	historic	ADJ
ftr-337	204	8	boardwalk	boardwalk	NOUN
ftr-337	204	9	hall	hall	NOUN
ftr-337	204	10	,	,	PUNCT
ftr-337	204	11	llc	llc	PROPN
ftr-337	204	12	v.	v.	PROPN
ftr-337	204	13	commissioner	commissioner	PROPN
ftr-337	204	14	,	,	PUNCT
ftr-337	204	15	no	no	INTJ
ftr-337	204	16	.	.	NOUN
ftr-337	204	17	11	11	NUM
ftr-337	204	18	-	-	SYM
ftr-337	204	19	1832	1832	NUM
ftr-337	204	20	(	(	PUNCT
ftr-337	204	21	3d	3d	PROPN
ftr-337	204	22	cir	cir	PROPN
ftr-337	204	23	.	.	PUNCT
ftr-337	205	1	apr	apr	PROPN
ftr-337	205	2	.	.	PROPN
ftr-337	206	1	14	14	NUM
ftr-337	206	2	,	,	PUNCT
ftr-337	206	3	2011	2011	NUM
ftr-337	206	4	)	)	PUNCT
ftr-337	206	5	.	.	PUNCT
ftr-337	207	1	the	the	DET
ftr-337	207	2	government	government	NOUN
ftr-337	207	3	filed	file	VERB
ftr-337	207	4	its	its	PRON
ftr-337	207	5	opening	opening	NOUN
ftr-337	207	6	brief	brief	NOUN
ftr-337	207	7	on	on	ADP
ftr-337	207	8	october	october	PROPN
ftr-337	207	9	27	27	NUM
ftr-337	207	10	,	,	PUNCT
ftr-337	207	11	2011	2011	NUM
ftr-337	207	12	.	.	PUNCT
ftr-337	208	1	the	the	DET
ftr-337	208	2	petitioner	petitioner	NOUN
ftr-337	208	3	filed	file	VERB
ftr-337	208	4	its	its	PRON
ftr-337	208	5	brief	brief	NOUN
ftr-337	208	6	on	on	ADP
ftr-337	208	7	december	december	PROPN
ftr-337	208	8	,	,	PUNCT
ftr-337	208	9	15	15	NUM
ftr-337	208	10	,	,	PUNCT
ftr-337	208	11	2011	2011	NUM
ftr-337	208	12	.	.	PUNCT
ftr-337	209	1	638	638	NUM
ftr-337	209	2	florida	florida	PROPN
ftr-337	209	3	tax	tax	NOUN
ftr-337	209	4	review	review	NOUN
ftr-337	209	5	[	[	X
ftr-337	209	6	vol.12:9	vol.12:9	NUM
ftr-337	209	7	effects	effect	NOUN
ftr-337	209	8	for	for	ADP
ftr-337	209	9	the	the	DET
ftr-337	209	10	tax	tax	NOUN
ftr-337	209	11	consequences	consequence	NOUN
ftr-337	209	12	to	to	PART
ftr-337	209	13	be	be	AUX
ftr-337	209	14	respected	respect	VERB
ftr-337	209	15	.	.	PUNCT
ftr-337	210	1	26	26	NUM
ftr-337	210	2	on	on	ADP
ftr-337	210	3	this	this	DET
ftr-337	210	4	latter	latter	ADJ
ftr-337	210	5	score	score	NOUN
ftr-337	210	6	,	,	PUNCT
ftr-337	210	7	although	although	SCONJ
ftr-337	210	8	the	the	DET
ftr-337	210	9	tax	tax	NOUN
ftr-337	210	10	years	year	NOUN
ftr-337	210	11	before	before	SCONJ
ftr-337	210	12	the	the	DET
ftr-337	210	13	court	court	NOUN
ftr-337	210	14	in	in	ADP
ftr-337	210	15	historic	historic	ADJ
ftr-337	210	16	boardwalk	boardwalk	NOUN
ftr-337	210	17	predate	predate	VERB
ftr-337	210	18	the	the	DET
ftr-337	210	19	enactment	enactment	NOUN
ftr-337	210	20	of	of	ADP
ftr-337	210	21	section	section	NOUN
ftr-337	210	22	7701(o	7701(o	NUM
ftr-337	210	23	)	)	PUNCT
ftr-337	210	24	,	,	PUNCT
ftr-337	210	25	tax	tax	NOUN
ftr-337	210	26	advisors	advisor	NOUN
ftr-337	210	27	practicing	practice	VERB
ftr-337	210	28	in	in	ADP
ftr-337	210	29	the	the	DET
ftr-337	210	30	area	area	NOUN
ftr-337	210	31	have	have	AUX
ftr-337	210	32	taken	take	VERB
ftr-337	210	33	some	some	DET
ftr-337	210	34	comfort	comfort	NOUN
ftr-337	210	35	from	from	ADP
ftr-337	210	36	the	the	DET
ftr-337	210	37	tax	tax	NOUN
ftr-337	210	38	court	court	NOUN
ftr-337	210	39	’s	’s	PART
ftr-337	210	40	opinion	opinion	NOUN
ftr-337	210	41	in	in	ADP
ftr-337	210	42	historic	historic	ADJ
ftr-337	210	43	boardwalk	boardwalk	NOUN
ftr-337	210	44	and	and	CCONJ
ftr-337	210	45	its	its	PRON
ftr-337	210	46	support	support	NOUN
ftr-337	210	47	for	for	ADP
ftr-337	210	48	taking	take	VERB
ftr-337	210	49	the	the	DET
ftr-337	210	50	tax	tax	NOUN
ftr-337	210	51	credits	credit	NOUN
ftr-337	210	52	into	into	ADP
ftr-337	210	53	account	account	NOUN
ftr-337	210	54	—	—	PUNCT
ftr-337	210	55	given	give	VERB
ftr-337	210	56	the	the	DET
ftr-337	210	57	congressional	congressional	ADJ
ftr-337	210	58	mandate	mandate	NOUN
ftr-337	210	59	—	—	PUNCT
ftr-337	210	60	as	as	ADP
ftr-337	210	61	part	part	NOUN
ftr-337	210	62	of	of	ADP
ftr-337	210	63	the	the	DET
ftr-337	210	64	taxpayer	taxpayer	NOUN
ftr-337	210	65	’s	’s	PART
ftr-337	210	66	economic	economic	ADJ
ftr-337	210	67	return	return	NOUN
ftr-337	210	68	in	in	ADP
ftr-337	210	69	evaluating	evaluate	VERB
ftr-337	210	70	the	the	DET
ftr-337	210	71	substance	substance	NOUN
ftr-337	210	72	of	of	ADP
ftr-337	210	73	the	the	DET
ftr-337	210	74	transaction	transaction	NOUN
ftr-337	210	75	.	.	PUNCT
ftr-337	211	1	27	27	NUM
ftr-337	211	2	the	the	DET
ftr-337	211	3	argument	argument	NOUN
ftr-337	211	4	on	on	ADP
ftr-337	211	5	legislative	legislative	ADJ
ftr-337	211	6	policy	policy	NOUN
ftr-337	211	7	grounds	ground	NOUN
ftr-337	211	8	is	be	AUX
ftr-337	211	9	that	that	PRON
ftr-337	211	10	incentive	incentive	NOUN
ftr-337	211	11	tax	tax	NOUN
ftr-337	211	12	credits	credit	NOUN
ftr-337	211	13	should	should	AUX
ftr-337	211	14	be	be	AUX
ftr-337	211	15	taken	take	VERB
ftr-337	211	16	into	into	ADP
ftr-337	211	17	account	account	NOUN
ftr-337	211	18	in	in	ADP
ftr-337	211	19	testing	testing	NOUN
ftr-337	211	20	for	for	ADP
ftr-337	211	21	pre	pre	ADJ
ftr-337	211	22	-	-	ADJ
ftr-337	211	23	tax	tax	ADJ
ftr-337	211	24	profit	profit	NOUN
ftr-337	211	25	because	because	SCONJ
ftr-337	211	26	congress	congress	PROPN
ftr-337	211	27	enacted	enact	VERB
ftr-337	211	28	the	the	DET
ftr-337	211	29	credits	credit	NOUN
ftr-337	211	30	to	to	PART
ftr-337	211	31	incentivize	incentivize	VERB
ftr-337	211	32	investment	investment	NOUN
ftr-337	211	33	in	in	ADP
ftr-337	211	34	projects	project	NOUN
ftr-337	211	35	it	it	PRON
ftr-337	211	36	understood	understand	VERB
ftr-337	211	37	otherwise	otherwise	ADV
ftr-337	211	38	would	would	AUX
ftr-337	211	39	be	be	AUX
ftr-337	211	40	uneconomic	uneconomic	ADJ
ftr-337	211	41	,	,	PUNCT
ftr-337	211	42	and	and	CCONJ
ftr-337	211	43	to	to	PART
ftr-337	211	44	do	do	AUX
ftr-337	211	45	differently	differently	ADV
ftr-337	211	46	would	would	AUX
ftr-337	211	47	defeat	defeat	VERB
ftr-337	211	48	legislative	legislative	ADJ
ftr-337	211	49	intent	intent	NOUN
ftr-337	211	50	.	.	PUNCT
ftr-337	212	1	the	the	DET
ftr-337	212	2	current	current	ADJ
ftr-337	212	3	cash	cash	NOUN
ftr-337	212	4	grant	grant	NOUN
ftr-337	212	5	program	program	NOUN
ftr-337	212	6	instituted	institute	VERB
ftr-337	212	7	in	in	ADP
ftr-337	212	8	2009	2009	NUM
ftr-337	212	9	by	by	ADP
ftr-337	212	10	the	the	DET
ftr-337	212	11	american	american	PROPN
ftr-337	212	12	recovery	recovery	NOUN
ftr-337	212	13	and	and	CCONJ
ftr-337	212	14	reinvestment	reinvestment	NOUN
ftr-337	212	15	act	act	NOUN
ftr-337	212	16	(	(	PUNCT
ftr-337	212	17	“	"	PUNCT
ftr-337	212	18	arra	arra	PROPN
ftr-337	212	19	”	"	PUNCT
ftr-337	212	20	)	)	PUNCT
ftr-337	212	21	28	28	NUM
ftr-337	212	22	that	that	PRON
ftr-337	212	23	provides	provide	VERB
ftr-337	212	24	grants	grant	NOUN
ftr-337	212	25	in	in	ADP
ftr-337	212	26	lieu	lieu	NOUN
ftr-337	212	27	of	of	ADP
ftr-337	212	28	the	the	DET
ftr-337	212	29	federal	federal	ADJ
ftr-337	212	30	production	production	NOUN
ftr-337	212	31	tax	tax	NOUN
ftr-337	212	32	credit	credit	NOUN
ftr-337	212	33	and	and	CCONJ
ftr-337	212	34	energy	energy	NOUN
ftr-337	212	35	credit	credit	NOUN
ftr-337	212	36	undergirds	undergird	VERB
ftr-337	212	37	this	this	DET
ftr-337	212	38	reasoning	reasoning	NOUN
ftr-337	212	39	by	by	ADP
ftr-337	212	40	laying	lay	VERB
ftr-337	212	41	bare	bare	ADJ
ftr-337	212	42	the	the	DET
ftr-337	212	43	essential	essential	ADJ
ftr-337	212	44	nature	nature	NOUN
ftr-337	212	45	as	as	ADP
ftr-337	212	46	subsidies	subsidy	NOUN
ftr-337	212	47	of	of	ADP
ftr-337	212	48	the	the	DET
ftr-337	212	49	credits	credit	NOUN
ftr-337	212	50	for	for	ADP
ftr-337	212	51	which	which	PRON
ftr-337	212	52	cash	cash	NOUN
ftr-337	212	53	grants	grant	NOUN
ftr-337	212	54	are	be	AUX
ftr-337	212	55	an	an	DET
ftr-337	212	56	alternative	alternative	NOUN
ftr-337	212	57	.	.	PUNCT
ftr-337	213	1	however	however	ADV
ftr-337	213	2	,	,	PUNCT
ftr-337	213	3	even	even	ADV
ftr-337	213	4	if	if	SCONJ
ftr-337	213	5	one	one	NOUN
ftr-337	213	6	accepts	accept	VERB
ftr-337	213	7	the	the	DET
ftr-337	213	8	thrust	thrust	NOUN
ftr-337	213	9	of	of	ADP
ftr-337	213	10	the	the	DET
ftr-337	213	11	argument	argument	NOUN
ftr-337	213	12	,	,	PUNCT
ftr-337	213	13	as	as	SCONJ
ftr-337	213	14	discussed	discuss	VERB
ftr-337	213	15	below	below	ADV
ftr-337	213	16	,	,	PUNCT
ftr-337	213	17	the	the	DET
ftr-337	213	18	issues	issue	NOUN
ftr-337	213	19	in	in	ADP
ftr-337	213	20	historic	historic	ADJ
ftr-337	213	21	boardwalk	boardwalk	NOUN
ftr-337	213	22	extend	extend	VERB
ftr-337	213	23	well	well	ADV
ftr-337	213	24	beyond	beyond	ADP
ftr-337	213	25	this	this	PRON
ftr-337	213	26	.	.	PUNCT
ftr-337	214	1	historic	historic	ADJ
ftr-337	214	2	boardwalk	boardwalk	NOUN
ftr-337	214	3	shows	show	VERB
ftr-337	214	4	the	the	DET
ftr-337	214	5	machinations	machination	NOUN
ftr-337	214	6	that	that	SCONJ
ftr-337	214	7	parties	party	NOUN
ftr-337	214	8	will	will	AUX
ftr-337	214	9	go	go	VERB
ftr-337	214	10	through	through	ADP
ftr-337	214	11	to	to	PART
ftr-337	214	12	extract	extract	VERB
ftr-337	214	13	a	a	DET
ftr-337	214	14	federal	federal	ADJ
ftr-337	214	15	tax	tax	NOUN
ftr-337	214	16	credit	credit	NOUN
ftr-337	214	17	and	and	CCONJ
ftr-337	214	18	related	relate	VERB
ftr-337	214	19	tax	tax	NOUN
ftr-337	214	20	benefits	benefit	NOUN
ftr-337	214	21	—	—	PUNCT
ftr-337	214	22	while	while	SCONJ
ftr-337	214	23	concurrently	concurrently	ADV
ftr-337	214	24	limiting	limit	VERB
ftr-337	214	25	exposure	exposure	NOUN
ftr-337	214	26	to	to	ADP
ftr-337	214	27	the	the	DET
ftr-337	214	28	underlying	underlie	VERB
ftr-337	214	29	project	project	NOUN
ftr-337	214	30	to	to	ADP
ftr-337	214	31	the	the	DET
ftr-337	214	32	greatest	great	ADJ
ftr-337	214	33	extent	extent	NOUN
ftr-337	214	34	possible	possible	ADJ
ftr-337	214	35	—	—	PUNCT
ftr-337	214	36	and	and	CCONJ
ftr-337	214	37	leads	lead	VERB
ftr-337	214	38	to	to	ADP
ftr-337	214	39	a	a	DET
ftr-337	214	40	question	question	NOUN
ftr-337	214	41	:	:	PUNCT
ftr-337	214	42	what	what	PRON
ftr-337	214	43	if	if	SCONJ
ftr-337	214	44	federal	federal	ADJ
ftr-337	214	45	business	business	NOUN
ftr-337	214	46	tax	tax	NOUN
ftr-337	214	47	credits	credit	NOUN
ftr-337	214	48	(	(	PUNCT
ftr-337	214	49	the	the	DET
ftr-337	214	50	investment	investment	NOUN
ftr-337	214	51	credit	credit	NOUN
ftr-337	214	52	,	,	PUNCT
ftr-337	214	53	29	29	NUM
ftr-337	214	54	including	include	VERB
ftr-337	214	55	the	the	DET
ftr-337	214	56	energy	energy	NOUN
ftr-337	214	57	credit	credit	NOUN
ftr-337	214	58	30	30	NUM
ftr-337	214	59	and	and	CCONJ
ftr-337	214	60	historic	historic	ADJ
ftr-337	214	61	rehabilitation	rehabilitation	NOUN
ftr-337	214	62	26	26	NUM
ftr-337	214	63	.	.	PUNCT
ftr-337	215	1	health	health	NOUN
ftr-337	215	2	care	care	NOUN
ftr-337	215	3	and	and	CCONJ
ftr-337	215	4	education	education	NOUN
ftr-337	215	5	reconciliation	reconciliation	NOUN
ftr-337	215	6	act	act	NOUN
ftr-337	215	7	of	of	ADP
ftr-337	215	8	2010	2010	NUM
ftr-337	215	9	,	,	PUNCT
ftr-337	215	10	pub	pub	NOUN
ftr-337	215	11	.	.	PUNCT
ftr-337	216	1	l.	l.	PROPN
ftr-337	216	2	no	no	INTJ
ftr-337	216	3	.	.	PROPN
ftr-337	217	1	111	111	NUM
ftr-337	217	2	-	-	SYM
ftr-337	217	3	152	152	NUM
ftr-337	217	4	,	,	PUNCT
ftr-337	217	5	§	§	PROPN
ftr-337	217	6	1409(a	1409(a	NUM
ftr-337	217	7	)	)	PUNCT
ftr-337	217	8	,	,	PUNCT
ftr-337	217	9	124	124	NUM
ftr-337	217	10	stat	stat	NOUN
ftr-337	217	11	.	.	PUNCT
ftr-337	218	1	1029	1029	NUM
ftr-337	218	2	,	,	PUNCT
ftr-337	218	3	1067–68	1067–68	NUM
ftr-337	219	1	[	[	X
ftr-337	219	2	hereinafter	hereinafter	NOUN
ftr-337	219	3	hcera	hcera	NOUN
ftr-337	219	4	2010	2010	NUM
ftr-337	219	5	]	]	PUNCT
ftr-337	219	6	(	(	PUNCT
ftr-337	219	7	adding	add	VERB
ftr-337	219	8	i.r.c	i.r.c	NOUN
ftr-337	219	9	.	.	PUNCT
ftr-337	220	1	§	§	PROPN
ftr-337	220	2	7701(o	7701(o	NUM
ftr-337	220	3	)	)	PUNCT
ftr-337	220	4	)	)	PUNCT
ftr-337	220	5	.	.	PUNCT
ftr-337	221	1	section	section	NOUN
ftr-337	221	2	7701(o)(2	7701(o)(2	NOUN
ftr-337	221	3	)	)	PUNCT
ftr-337	221	4	provides	provide	VERB
ftr-337	221	5	that	that	DET
ftr-337	221	6	potential	potential	NOUN
ftr-337	221	7	for	for	ADP
ftr-337	221	8	a	a	DET
ftr-337	221	9	profit	profit	NOUN
ftr-337	221	10	only	only	ADV
ftr-337	221	11	factors	factor	NOUN
ftr-337	221	12	into	into	ADP
ftr-337	221	13	meeting	meet	VERB
ftr-337	221	14	these	these	DET
ftr-337	221	15	requirements	requirement	NOUN
ftr-337	221	16	if	if	SCONJ
ftr-337	221	17	the	the	DET
ftr-337	221	18	present	present	ADJ
ftr-337	221	19	value	value	NOUN
ftr-337	221	20	of	of	ADP
ftr-337	221	21	the	the	DET
ftr-337	221	22	“	"	PUNCT
ftr-337	221	23	reasonably	reasonably	ADV
ftr-337	221	24	expected	expect	VERB
ftr-337	221	25	pretax	pretax	ADJ
ftr-337	221	26	profit	profit	NOUN
ftr-337	221	27	”	"	PUNCT
ftr-337	221	28	is	be	AUX
ftr-337	221	29	substantial	substantial	ADJ
ftr-337	221	30	when	when	SCONJ
ftr-337	221	31	compared	compare	VERB
ftr-337	221	32	against	against	ADP
ftr-337	221	33	the	the	DET
ftr-337	221	34	present	present	ADJ
ftr-337	221	35	value	value	NOUN
ftr-337	221	36	of	of	ADP
ftr-337	221	37	expected	expect	VERB
ftr-337	221	38	net	net	ADJ
ftr-337	221	39	tax	tax	NOUN
ftr-337	221	40	benefits	benefit	NOUN
ftr-337	221	41	.	.	PUNCT
ftr-337	222	1	27	27	NUM
ftr-337	222	2	.	.	PUNCT
ftr-337	223	1	see	see	VERB
ftr-337	223	2	michael	michael	PROPN
ftr-337	223	3	bauer	bauer	PROPN
ftr-337	223	4	&	&	CCONJ
ftr-337	223	5	kevin	kevin	PROPN
ftr-337	223	6	juran	juran	PROPN
ftr-337	223	7	,	,	PUNCT
ftr-337	223	8	the	the	DET
ftr-337	223	9	economic	economic	ADJ
ftr-337	223	10	substance	substance	NOUN
ftr-337	223	11	of	of	ADP
ftr-337	223	12	tax	tax	NOUN
ftr-337	223	13	credits	credit	NOUN
ftr-337	223	14	,	,	PUNCT
ftr-337	223	15	131	131	NUM
ftr-337	223	16	tax	tax	NOUN
ftr-337	223	17	notes	note	NOUN
ftr-337	223	18	499	499	NUM
ftr-337	223	19	,	,	PUNCT
ftr-337	223	20	503	503	NUM
ftr-337	223	21	(	(	PUNCT
ftr-337	223	22	may	may	PROPN
ftr-337	223	23	2011	2011	NUM
ftr-337	223	24	)	)	PUNCT
ftr-337	223	25	(	(	PUNCT
ftr-337	223	26	concluding	conclude	VERB
ftr-337	223	27	“	"	PUNCT
ftr-337	223	28	the	the	DET
ftr-337	223	29	tax	tax	NOUN
ftr-337	223	30	court	court	NOUN
ftr-337	223	31	’s	’s	PART
ftr-337	223	32	opinion	opinion	NOUN
ftr-337	223	33	appears	appear	VERB
ftr-337	223	34	to	to	PART
ftr-337	223	35	provide	provide	VERB
ftr-337	223	36	additional	additional	ADJ
ftr-337	223	37	support	support	NOUN
ftr-337	223	38	for	for	ADP
ftr-337	223	39	respecting	respect	VERB
ftr-337	223	40	some	some	DET
ftr-337	223	41	transactions	transaction	NOUN
ftr-337	223	42	that	that	PRON
ftr-337	223	43	have	have	VERB
ftr-337	223	44	the	the	DET
ftr-337	223	45	effect	effect	NOUN
ftr-337	223	46	of	of	ADP
ftr-337	223	47	transferring	transfer	VERB
ftr-337	223	48	tax	tax	NOUN
ftr-337	223	49	credits	credit	NOUN
ftr-337	223	50	between	between	ADP
ftr-337	223	51	parties	party	NOUN
ftr-337	223	52	as	as	ADP
ftr-337	223	53	compensation	compensation	NOUN
ftr-337	223	54	for	for	ADP
ftr-337	223	55	investing	investing	NOUN
ftr-337	223	56	,	,	PUNCT
ftr-337	223	57	at	at	ADP
ftr-337	223	58	least	least	ADJ
ftr-337	223	59	when	when	SCONJ
ftr-337	223	60	the	the	DET
ftr-337	223	61	transaction	transaction	NOUN
ftr-337	223	62	appears	appear	VERB
ftr-337	223	63	to	to	PART
ftr-337	223	64	be	be	AUX
ftr-337	223	65	congressionally	congressionally	ADV
ftr-337	223	66	sanctioned	sanction	VERB
ftr-337	223	67	.	.	PUNCT
ftr-337	223	68	”	"	PUNCT
ftr-337	223	69	)	)	PUNCT
ftr-337	223	70	.	.	PUNCT
ftr-337	224	1	the	the	DET
ftr-337	224	2	authors	author	NOUN
ftr-337	224	3	also	also	ADV
ftr-337	224	4	offer	offer	VERB
ftr-337	224	5	a	a	DET
ftr-337	224	6	cautionary	cautionary	ADJ
ftr-337	224	7	query	query	NOUN
ftr-337	224	8	as	as	ADP
ftr-337	224	9	to	to	ADP
ftr-337	224	10	“	"	PUNCT
ftr-337	224	11	what	what	PRON
ftr-337	224	12	,	,	PUNCT
ftr-337	224	13	if	if	SCONJ
ftr-337	224	14	anything	anything	PRON
ftr-337	224	15	,	,	PUNCT
ftr-337	224	16	should	should	AUX
ftr-337	224	17	be	be	AUX
ftr-337	224	18	made	make	VERB
ftr-337	224	19	of	of	ADP
ftr-337	224	20	the	the	DET
ftr-337	224	21	fact	fact	NOUN
ftr-337	224	22	that	that	SCONJ
ftr-337	224	23	the	the	DET
ftr-337	224	24	tax	tax	NOUN
ftr-337	224	25	court	court	NOUN
ftr-337	224	26	had	have	AUX
ftr-337	224	27	the	the	DET
ftr-337	224	28	opportunity	opportunity	NOUN
ftr-337	224	29	to	to	PART
ftr-337	224	30	hold	hold	VERB
ftr-337	224	31	that	that	SCONJ
ftr-337	224	32	the	the	DET
ftr-337	224	33	economic	economic	ADJ
ftr-337	224	34	substance	substance	NOUN
ftr-337	224	35	doctrine	doctrine	NOUN
ftr-337	224	36	was	be	AUX
ftr-337	224	37	irrelevant	irrelevant	ADJ
ftr-337	224	38	to	to	ADP
ftr-337	224	39	the	the	DET
ftr-337	224	40	instant	instant	ADJ
ftr-337	224	41	case	case	NOUN
ftr-337	224	42	and	and	CCONJ
ftr-337	224	43	opted	opt	VERB
ftr-337	224	44	not	not	PART
ftr-337	224	45	to	to	PART
ftr-337	224	46	?	?	PUNCT
ftr-337	224	47	”	"	PUNCT
ftr-337	225	1	i	i	PRON
ftr-337	225	2	d.	d.	PROPN
ftr-337	225	3	28	28	NUM
ftr-337	225	4	.	.	PUNCT
ftr-337	226	1	american	american	ADJ
ftr-337	226	2	recovery	recovery	PROPN
ftr-337	226	3	and	and	CCONJ
ftr-337	226	4	reinvestment	reinvestment	NOUN
ftr-337	226	5	act	act	NOUN
ftr-337	226	6	of	of	ADP
ftr-337	226	7	2009	2009	NUM
ftr-337	226	8	,	,	PUNCT
ftr-337	226	9	pub	pub	NOUN
ftr-337	226	10	.	.	PUNCT
ftr-337	227	1	l.	l.	PROPN
ftr-337	227	2	no	no	INTJ
ftr-337	227	3	.	.	PROPN
ftr-337	228	1	111	111	NUM
ftr-337	228	2	-	-	SYM
ftr-337	228	3	5	5	NUM
ftr-337	228	4	,	,	PUNCT
ftr-337	228	5	§	§	PROPN
ftr-337	228	6	§	§	PROPN
ftr-337	228	7	1602–03	1602–03	NUM
ftr-337	228	8	,	,	PUNCT
ftr-337	228	9	123	123	NUM
ftr-337	228	10	stat	stat	NOUN
ftr-337	228	11	.	.	PUNCT
ftr-337	229	1	115	115	NUM
ftr-337	229	2	,	,	PUNCT
ftr-337	229	3	362–66	362–66	NUM
ftr-337	230	1	[	[	X
ftr-337	230	2	hereinafter	hereinafter	NOUN
ftr-337	230	3	arra	arra	PROPN
ftr-337	230	4	2009	2009	NUM
ftr-337	230	5	]	]	PUNCT
ftr-337	230	6	.	.	PUNCT
ftr-337	231	1	29	29	NUM
ftr-337	231	2	.	.	PUNCT
ftr-337	232	1	the	the	DET
ftr-337	232	2	investment	investment	NOUN
ftr-337	232	3	credit	credit	NOUN
ftr-337	232	4	as	as	SCONJ
ftr-337	232	5	originally	originally	ADV
ftr-337	232	6	enacted	enact	VERB
ftr-337	232	7	under	under	ADP
ftr-337	232	8	section	section	NOUN
ftr-337	232	9	46	46	NUM
ftr-337	232	10	is	be	AUX
ftr-337	232	11	currently	currently	ADV
ftr-337	232	12	only	only	ADV
ftr-337	232	13	available	available	ADJ
ftr-337	232	14	in	in	ADP
ftr-337	232	15	the	the	DET
ftr-337	232	16	case	case	NOUN
ftr-337	232	17	of	of	ADP
ftr-337	232	18	:	:	PUNCT
ftr-337	232	19	(	(	PUNCT
ftr-337	232	20	1	1	X
ftr-337	232	21	)	)	PUNCT
ftr-337	232	22	the	the	DET
ftr-337	232	23	rehabilitation	rehabilitation	NOUN
ftr-337	232	24	credit	credit	NOUN
ftr-337	232	25	(	(	PUNCT
ftr-337	232	26	section	section	NOUN
ftr-337	232	27	47	47	NUM
ftr-337	232	28	)	)	PUNCT
ftr-337	232	29	;	;	PUNCT
ftr-337	232	30	(	(	PUNCT
ftr-337	232	31	2	2	X
ftr-337	232	32	)	)	PUNCT
ftr-337	232	33	the	the	DET
ftr-337	232	34	energy	energy	NOUN
ftr-337	232	35	credit	credit	NOUN
ftr-337	232	36	(	(	PUNCT
ftr-337	232	37	section	section	NOUN
ftr-337	232	38	48	48	NUM
ftr-337	232	39	)	)	PUNCT
ftr-337	232	40	;	;	PUNCT
ftr-337	232	41	(	(	PUNCT
ftr-337	232	42	3	3	X
ftr-337	232	43	)	)	PUNCT
ftr-337	232	44	the	the	DET
ftr-337	232	45	qualifying	qualify	VERB
ftr-337	232	46	advanced	advanced	ADJ
ftr-337	232	47	coal	coal	NOUN
ftr-337	232	48	project	project	NOUN
ftr-337	232	49	credit	credit	NOUN
ftr-337	232	50	(	(	PUNCT
ftr-337	232	51	section	section	NOUN
ftr-337	232	52	48a	48a	NOUN
ftr-337	232	53	)	)	PUNCT
ftr-337	232	54	;	;	PUNCT
ftr-337	232	55	(	(	PUNCT
ftr-337	232	56	4	4	X
ftr-337	232	57	)	)	PUNCT
ftr-337	232	58	the	the	DET
ftr-337	232	59	qualifying	qualify	VERB
ftr-337	232	60	gasification	gasification	NOUN
ftr-337	232	61	project	project	NOUN
ftr-337	232	62	credit	credit	NOUN
ftr-337	232	63	(	(	PUNCT
ftr-337	232	64	section	section	NOUN
ftr-337	232	65	48b	48b	NOUN
ftr-337	232	66	)	)	PUNCT
ftr-337	232	67	;	;	PUNCT
ftr-337	232	68	(	(	PUNCT
ftr-337	232	69	5	5	X
ftr-337	232	70	)	)	PUNCT
ftr-337	232	71	the	the	DET
ftr-337	232	72	qualifying	qualify	VERB
ftr-337	232	73	advanced	advanced	ADJ
ftr-337	232	74	energy	energy	NOUN
ftr-337	232	75	project	project	NOUN
ftr-337	232	76	credit	credit	NOUN
ftr-337	232	77	(	(	PUNCT
ftr-337	232	78	section	section	NOUN
ftr-337	232	79	48c	48c	NOUN
ftr-337	232	80	)	)	PUNCT
ftr-337	232	81	;	;	PUNCT
ftr-337	232	82	and	and	CCONJ
ftr-337	232	83	(	(	PUNCT
ftr-337	232	84	6	6	X
ftr-337	232	85	)	)	PUNCT
ftr-337	232	86	the	the	DET
ftr-337	232	87	qualifying	qualify	VERB
ftr-337	232	88	therapeutic	therapeutic	ADJ
ftr-337	232	89	discovery	discovery	NOUN
ftr-337	232	90	project	project	NOUN
ftr-337	232	91	credit	credit	NOUN
ftr-337	232	92	(	(	PUNCT
ftr-337	232	93	section	section	NOUN
ftr-337	232	94	48d	48d	NOUN
ftr-337	232	95	)	)	PUNCT
ftr-337	232	96	.	.	PUNCT
ftr-337	233	1	2012	2012	NUM
ftr-337	233	2	]	]	PUNCT
ftr-337	233	3	monetization	monetization	NOUN
ftr-337	233	4	of	of	ADP
ftr-337	233	5	business	business	NOUN
ftr-337	233	6	tax	tax	NOUN
ftr-337	233	7	credits	credit	NOUN
ftr-337	233	8	639	639	NUM
ftr-337	233	9	credit	credit	NOUN
ftr-337	233	10	,	,	PUNCT
ftr-337	233	11	31	31	NUM
ftr-337	233	12	production	production	NOUN
ftr-337	233	13	tax	tax	NOUN
ftr-337	233	14	credit	credit	NOUN
ftr-337	233	15	,	,	PUNCT
ftr-337	233	16	32	32	NUM
ftr-337	233	17	low	low	ADJ
ftr-337	233	18	-	-	PUNCT
ftr-337	233	19	income	income	NOUN
ftr-337	233	20	housing	housing	NOUN
ftr-337	233	21	tax	tax	NOUN
ftr-337	233	22	credit	credit	NOUN
ftr-337	233	23	,	,	PUNCT
ftr-337	233	24	33	33	NUM
ftr-337	233	25	and	and	CCONJ
ftr-337	233	26	new	new	ADJ
ftr-337	233	27	markets	market	NOUN
ftr-337	233	28	tax	tax	NOUN
ftr-337	233	29	credit	credit	NOUN
ftr-337	233	30	34	34	NUM
ftr-337	233	31	)	)	PUNCT
ftr-337	233	32	were	be	AUX
ftr-337	233	33	made	make	VERB
ftr-337	233	34	transferable	transferable	ADJ
ftr-337	233	35	(	(	PUNCT
ftr-337	233	36	or	or	CCONJ
ftr-337	233	37	,	,	PUNCT
ftr-337	233	38	alternatively	alternatively	ADV
ftr-337	233	39	,	,	PUNCT
ftr-337	233	40	refundable	refundable	ADJ
ftr-337	233	41	)	)	PUNCT
ftr-337	233	42	as	as	SCONJ
ftr-337	233	43	many	many	ADJ
ftr-337	233	44	state	state	NOUN
ftr-337	233	45	tax	tax	NOUN
ftr-337	233	46	credits	credit	NOUN
ftr-337	233	47	are	be	AUX
ftr-337	233	48	?	?	PUNCT
ftr-337	234	1	what	what	PRON
ftr-337	234	2	are	be	AUX
ftr-337	234	3	the	the	DET
ftr-337	234	4	factors	factor	NOUN
ftr-337	234	5	that	that	PRON
ftr-337	234	6	would	would	AUX
ftr-337	234	7	need	need	VERB
ftr-337	234	8	to	to	PART
ftr-337	234	9	be	be	AUX
ftr-337	234	10	taken	take	VERB
ftr-337	234	11	into	into	ADP
ftr-337	234	12	account	account	NOUN
ftr-337	234	13	?	?	PUNCT
ftr-337	235	1	what	what	PRON
ftr-337	235	2	precedents	precedent	NOUN
ftr-337	235	3	exist	exist	VERB
ftr-337	235	4	?	?	PUNCT
ftr-337	236	1	what	what	PRON
ftr-337	236	2	lessons	lesson	NOUN
ftr-337	236	3	can	can	AUX
ftr-337	236	4	we	we	PRON
ftr-337	236	5	learn	learn	VERB
ftr-337	236	6	from	from	ADP
ftr-337	236	7	the	the	DET
ftr-337	236	8	cash	cash	NOUN
ftr-337	236	9	grant	grant	NOUN
ftr-337	236	10	program	program	NOUN
ftr-337	236	11	?	?	PUNCT
ftr-337	237	1	returning	return	VERB
ftr-337	237	2	to	to	ADP
ftr-337	237	3	the	the	DET
ftr-337	237	4	already	already	ADV
ftr-337	237	5	malleable	malleable	ADJ
ftr-337	237	6	world	world	NOUN
ftr-337	237	7	of	of	ADP
ftr-337	237	8	state	state	NOUN
ftr-337	237	9	tax	tax	NOUN
ftr-337	237	10	credits	credit	NOUN
ftr-337	237	11	,	,	PUNCT
ftr-337	237	12	virginia	virginia	PROPN
ftr-337	237	13	historic	historic	ADJ
ftr-337	237	14	tax	tax	NOUN
ftr-337	237	15	credit	credit	NOUN
ftr-337	237	16	highlights	highlight	NOUN
ftr-337	237	17	the	the	DET
ftr-337	237	18	uncertain	uncertain	ADJ
ftr-337	237	19	federal	federal	ADJ
ftr-337	237	20	tax	tax	NOUN
ftr-337	237	21	effects	effect	NOUN
ftr-337	237	22	of	of	ADP
ftr-337	237	23	varying	vary	VERB
ftr-337	237	24	ways	way	NOUN
ftr-337	237	25	to	to	PART
ftr-337	237	26	deal	deal	VERB
ftr-337	237	27	with	with	ADP
ftr-337	237	28	state	state	NOUN
ftr-337	237	29	tax	tax	NOUN
ftr-337	237	30	credits	credit	NOUN
ftr-337	237	31	.	.	PUNCT
ftr-337	238	1	another	another	DET
ftr-337	238	2	case	case	NOUN
ftr-337	238	3	that	that	PRON
ftr-337	238	4	will	will	AUX
ftr-337	238	5	be	be	AUX
ftr-337	238	6	considered	consider	VERB
ftr-337	238	7	below	below	ADV
ftr-337	238	8	,	,	PUNCT
ftr-337	238	9	tempel	tempel	PROPN
ftr-337	238	10	v.	v.	PROPN
ftr-337	238	11	commissioner	commissioner	PROPN
ftr-337	238	12	,	,	PUNCT
ftr-337	238	13	35	35	NUM
ftr-337	238	14	considers	consider	VERB
ftr-337	238	15	the	the	DET
ftr-337	238	16	question	question	NOUN
ftr-337	238	17	of	of	ADP
ftr-337	238	18	the	the	DET
ftr-337	238	19	character	character	NOUN
ftr-337	238	20	of	of	ADP
ftr-337	238	21	the	the	DET
ftr-337	238	22	gain	gain	NOUN
ftr-337	238	23	realized	realize	VERB
ftr-337	238	24	upon	upon	SCONJ
ftr-337	238	25	a	a	DET
ftr-337	238	26	sale	sale	NOUN
ftr-337	238	27	of	of	ADP
ftr-337	238	28	a	a	DET
ftr-337	238	29	state	state	NOUN
ftr-337	238	30	tax	tax	NOUN
ftr-337	238	31	credit	credit	NOUN
ftr-337	238	32	for	for	ADP
ftr-337	238	33	federal	federal	ADJ
ftr-337	238	34	tax	tax	NOUN
ftr-337	238	35	purposes	purpose	NOUN
ftr-337	238	36	and	and	CCONJ
ftr-337	238	37	reaches	reach	VERB
ftr-337	238	38	a	a	DET
ftr-337	238	39	conclusion	conclusion	NOUN
ftr-337	238	40	at	at	ADP
ftr-337	238	41	odds	odd	NOUN
ftr-337	238	42	with	with	ADP
ftr-337	238	43	earlier	early	ADJ
ftr-337	238	44	irs	irs	PROPN
ftr-337	238	45	pronouncements	pronouncement	NOUN
ftr-337	238	46	on	on	ADP
ftr-337	238	47	the	the	DET
ftr-337	238	48	subject	subject	NOUN
ftr-337	238	49	.	.	PUNCT
ftr-337	239	1	it	it	PRON
ftr-337	239	2	seems	seem	VERB
ftr-337	239	3	curious	curious	ADJ
ftr-337	239	4	that	that	SCONJ
ftr-337	239	5	the	the	DET
ftr-337	239	6	federal	federal	ADJ
ftr-337	239	7	tax	tax	NOUN
ftr-337	239	8	treatment	treatment	NOUN
ftr-337	239	9	of	of	ADP
ftr-337	239	10	state	state	NOUN
ftr-337	239	11	tax	tax	NOUN
ftr-337	239	12	credits	credit	NOUN
ftr-337	239	13	—	—	PUNCT
ftr-337	239	14	and	and	CCONJ
ftr-337	239	15	,	,	PUNCT
ftr-337	239	16	in	in	ADP
ftr-337	239	17	turn	turn	NOUN
ftr-337	239	18	,	,	PUNCT
ftr-337	239	19	effectively	effectively	ADV
ftr-337	239	20	,	,	PUNCT
ftr-337	239	21	the	the	DET
ftr-337	239	22	value	value	NOUN
ftr-337	239	23	of	of	ADP
ftr-337	239	24	state	state	NOUN
ftr-337	239	25	tax	tax	NOUN
ftr-337	239	26	credits	credit	NOUN
ftr-337	239	27	—	—	PUNCT
ftr-337	239	28	should	should	AUX
ftr-337	239	29	vary	vary	VERB
ftr-337	239	30	based	base	VERB
ftr-337	239	31	on	on	ADP
ftr-337	239	32	whether	whether	SCONJ
ftr-337	239	33	the	the	DET
ftr-337	239	34	state	state	NOUN
ftr-337	239	35	tax	tax	NOUN
ftr-337	239	36	credit	credit	NOUN
ftr-337	239	37	is	be	AUX
ftr-337	239	38	transferable	transferable	ADJ
ftr-337	239	39	or	or	CCONJ
ftr-337	239	40	non	non	ADJ
ftr-337	239	41	-	-	ADJ
ftr-337	239	42	transferable	transferable	ADJ
ftr-337	239	43	or	or	CCONJ
ftr-337	239	44	is	be	AUX
ftr-337	239	45	transferred	transfer	VERB
ftr-337	239	46	to	to	ADP
ftr-337	239	47	another	another	DET
ftr-337	239	48	party	party	NOUN
ftr-337	239	49	,	,	PUNCT
ftr-337	239	50	or	or	CCONJ
ftr-337	239	51	simply	simply	ADV
ftr-337	239	52	used	use	VERB
ftr-337	239	53	by	by	ADP
ftr-337	239	54	the	the	DET
ftr-337	239	55	original	original	ADJ
ftr-337	239	56	recipient	recipient	NOUN
ftr-337	239	57	of	of	ADP
ftr-337	239	58	30	30	NUM
ftr-337	239	59	.	.	PUNCT
ftr-337	240	1	as	as	SCONJ
ftr-337	240	2	noted	note	VERB
ftr-337	240	3	in	in	ADP
ftr-337	240	4	the	the	DET
ftr-337	240	5	preceding	precede	VERB
ftr-337	240	6	footnote	footnote	NOUN
ftr-337	240	7	,	,	PUNCT
ftr-337	240	8	the	the	DET
ftr-337	240	9	energy	energy	NOUN
ftr-337	240	10	tax	tax	NOUN
ftr-337	240	11	credit	credit	NOUN
ftr-337	240	12	is	be	AUX
ftr-337	240	13	a	a	DET
ftr-337	240	14	component	component	NOUN
ftr-337	240	15	of	of	ADP
ftr-337	240	16	the	the	DET
ftr-337	240	17	investment	investment	NOUN
ftr-337	240	18	credit	credit	NOUN
ftr-337	240	19	.	.	PUNCT
ftr-337	241	1	section	section	NOUN
ftr-337	241	2	48	48	NUM
ftr-337	241	3	generally	generally	ADV
ftr-337	241	4	provides	provide	VERB
ftr-337	241	5	a	a	DET
ftr-337	241	6	credit	credit	NOUN
ftr-337	241	7	equal	equal	ADJ
ftr-337	241	8	to	to	ADP
ftr-337	241	9	a	a	DET
ftr-337	241	10	percentage	percentage	NOUN
ftr-337	241	11	of	of	ADP
ftr-337	241	12	the	the	DET
ftr-337	241	13	basis	basis	NOUN
ftr-337	241	14	of	of	ADP
ftr-337	241	15	each	each	DET
ftr-337	241	16	“	"	PUNCT
ftr-337	241	17	energy	energy	NOUN
ftr-337	241	18	property	property	NOUN
ftr-337	241	19	”	"	PUNCT
ftr-337	241	20	placed	place	VERB
ftr-337	241	21	in	in	ADP
ftr-337	241	22	service	service	NOUN
ftr-337	241	23	during	during	ADP
ftr-337	241	24	a	a	DET
ftr-337	241	25	taxable	taxable	ADJ
ftr-337	241	26	year	year	NOUN
ftr-337	241	27	.	.	PUNCT
ftr-337	242	1	currently	currently	ADV
ftr-337	242	2	,	,	PUNCT
ftr-337	242	3	the	the	DET
ftr-337	242	4	applicable	applicable	ADJ
ftr-337	242	5	percentage	percentage	NOUN
ftr-337	242	6	is	be	AUX
ftr-337	242	7	30	30	NUM
ftr-337	242	8	percent	percent	NOUN
ftr-337	242	9	for	for	ADP
ftr-337	242	10	solar	solar	ADJ
ftr-337	242	11	property	property	NOUN
ftr-337	242	12	,	,	PUNCT
ftr-337	242	13	fuel	fuel	NOUN
ftr-337	242	14	cell	cell	NOUN
ftr-337	242	15	property	property	NOUN
ftr-337	242	16	,	,	PUNCT
ftr-337	242	17	and	and	CCONJ
ftr-337	242	18	small	small	ADJ
ftr-337	242	19	wind	wind	NOUN
ftr-337	242	20	property	property	NOUN
ftr-337	242	21	and	and	CCONJ
ftr-337	242	22	10	10	NUM
ftr-337	242	23	percent	percent	NOUN
ftr-337	242	24	for	for	ADP
ftr-337	242	25	all	all	DET
ftr-337	242	26	other	other	ADJ
ftr-337	242	27	energy	energy	NOUN
ftr-337	242	28	property	property	NOUN
ftr-337	242	29	,	,	PUNCT
ftr-337	242	30	including	include	VERB
ftr-337	242	31	geothermal	geothermal	NOUN
ftr-337	242	32	and	and	CCONJ
ftr-337	242	33	microturbine	microturbine	NOUN
ftr-337	242	34	sources	source	NOUN
ftr-337	242	35	.	.	PUNCT
ftr-337	243	1	prior	prior	ADV
ftr-337	243	2	to	to	ADP
ftr-337	243	3	2005	2005	NUM
ftr-337	243	4	,	,	PUNCT
ftr-337	243	5	the	the	DET
ftr-337	243	6	applicable	applicable	ADJ
ftr-337	243	7	percentage	percentage	NOUN
ftr-337	243	8	for	for	ADP
ftr-337	243	9	all	all	DET
ftr-337	243	10	energy	energy	NOUN
ftr-337	243	11	property	property	NOUN
ftr-337	243	12	(	(	PUNCT
ftr-337	243	13	at	at	ADP
ftr-337	243	14	that	that	DET
ftr-337	243	15	time	time	NOUN
ftr-337	243	16	,	,	PUNCT
ftr-337	243	17	only	only	ADV
ftr-337	243	18	solar	solar	ADJ
ftr-337	243	19	property	property	NOUN
ftr-337	243	20	and	and	CCONJ
ftr-337	243	21	geothermal	geothermal	ADJ
ftr-337	243	22	property	property	NOUN
ftr-337	243	23	were	be	AUX
ftr-337	243	24	eligible	eligible	ADJ
ftr-337	243	25	)	)	PUNCT
ftr-337	243	26	was	be	AUX
ftr-337	243	27	10	10	NUM
ftr-337	243	28	percent	percent	NOUN
ftr-337	243	29	.	.	PUNCT
ftr-337	244	1	31	31	NUM
ftr-337	244	2	.	.	PUNCT
ftr-337	245	1	section	section	NOUN
ftr-337	245	2	47	47	NUM
ftr-337	245	3	provides	provide	VERB
ftr-337	245	4	a	a	DET
ftr-337	245	5	10	10	NUM
ftr-337	245	6	percent	percent	NOUN
ftr-337	245	7	credit	credit	NOUN
ftr-337	245	8	for	for	ADP
ftr-337	245	9	the	the	DET
ftr-337	245	10	rehabilitation	rehabilitation	NOUN
ftr-337	245	11	of	of	ADP
ftr-337	245	12	buildings	building	NOUN
ftr-337	245	13	placed	place	VERB
ftr-337	245	14	in	in	ADP
ftr-337	245	15	service	service	NOUN
ftr-337	245	16	before	before	ADP
ftr-337	245	17	1936	1936	NUM
ftr-337	245	18	and	and	CCONJ
ftr-337	245	19	a	a	DET
ftr-337	245	20	20	20	NUM
ftr-337	245	21	percent	percent	NOUN
ftr-337	245	22	credit	credit	NOUN
ftr-337	245	23	for	for	ADP
ftr-337	245	24	the	the	DET
ftr-337	245	25	rehabilitation	rehabilitation	NOUN
ftr-337	245	26	of	of	ADP
ftr-337	245	27	certified	certify	VERB
ftr-337	245	28	historic	historic	ADJ
ftr-337	245	29	structures	structure	NOUN
ftr-337	245	30	.	.	PUNCT
ftr-337	246	1	like	like	ADP
ftr-337	246	2	the	the	DET
ftr-337	246	3	energy	energy	NOUN
ftr-337	246	4	tax	tax	NOUN
ftr-337	246	5	credit	credit	NOUN
ftr-337	246	6	,	,	PUNCT
ftr-337	246	7	the	the	DET
ftr-337	246	8	historic	historic	ADJ
ftr-337	246	9	rehabilitation	rehabilitation	NOUN
ftr-337	246	10	tax	tax	NOUN
ftr-337	246	11	credit	credit	NOUN
ftr-337	246	12	is	be	AUX
ftr-337	246	13	a	a	DET
ftr-337	246	14	component	component	NOUN
ftr-337	246	15	of	of	ADP
ftr-337	246	16	the	the	DET
ftr-337	246	17	investment	investment	NOUN
ftr-337	246	18	credit	credit	NOUN
ftr-337	246	19	.	.	PUNCT
ftr-337	247	1	see	see	VERB
ftr-337	247	2	supra	supra	PROPN
ftr-337	247	3	note	note	PROPN
ftr-337	247	4	29	29	NUM
ftr-337	247	5	.	.	PUNCT
ftr-337	248	1	32	32	NUM
ftr-337	248	2	.	.	PUNCT
ftr-337	248	3	section	section	NOUN
ftr-337	248	4	45	45	NUM
ftr-337	248	5	provides	provide	VERB
ftr-337	248	6	a	a	DET
ftr-337	248	7	tax	tax	NOUN
ftr-337	248	8	credit	credit	NOUN
ftr-337	248	9	based	base	VERB
ftr-337	248	10	on	on	ADP
ftr-337	248	11	the	the	DET
ftr-337	248	12	kilowatt	kilowatt	NOUN
ftr-337	248	13	hours	hour	NOUN
ftr-337	248	14	of	of	ADP
ftr-337	248	15	electricity	electricity	NOUN
ftr-337	248	16	produced	produce	VERB
ftr-337	248	17	by	by	ADP
ftr-337	248	18	the	the	DET
ftr-337	248	19	taxpayer	taxpayer	NOUN
ftr-337	248	20	from	from	ADP
ftr-337	248	21	certain	certain	ADJ
ftr-337	248	22	“	"	PUNCT
ftr-337	248	23	qualified	qualified	ADJ
ftr-337	248	24	energy	energy	NOUN
ftr-337	248	25	resources	resource	NOUN
ftr-337	248	26	.	.	PUNCT
ftr-337	248	27	”	"	PUNCT
ftr-337	249	1	the	the	DET
ftr-337	249	2	credit	credit	NOUN
ftr-337	249	3	amount	amount	NOUN
ftr-337	249	4	is	be	AUX
ftr-337	249	5	adjusted	adjust	VERB
ftr-337	249	6	for	for	ADP
ftr-337	249	7	inflation	inflation	NOUN
ftr-337	249	8	.	.	PUNCT
ftr-337	250	1	i.r.c	i.r.c	NOUN
ftr-337	250	2	.	.	PUNCT
ftr-337	251	1	§	§	PROPN
ftr-337	251	2	45(b)(2	45(b)(2	NUM
ftr-337	251	3	)	)	PUNCT
ftr-337	251	4	.	.	PUNCT
ftr-337	252	1	currently	currently	ADV
ftr-337	252	2	,	,	PUNCT
ftr-337	252	3	the	the	DET
ftr-337	252	4	credit	credit	NOUN
ftr-337	252	5	is	be	AUX
ftr-337	252	6	2.2	2.2	NUM
ftr-337	252	7	cents	cent	NOUN
ftr-337	252	8	per	per	ADP
ftr-337	252	9	kilowatt	kilowatt	NOUN
ftr-337	252	10	hour	hour	NOUN
ftr-337	252	11	on	on	ADP
ftr-337	252	12	the	the	DET
ftr-337	252	13	sale	sale	NOUN
ftr-337	252	14	of	of	ADP
ftr-337	252	15	electricity	electricity	NOUN
ftr-337	252	16	produced	produce	VERB
ftr-337	252	17	from	from	ADP
ftr-337	252	18	the	the	DET
ftr-337	252	19	qualified	qualified	ADJ
ftr-337	252	20	energy	energy	NOUN
ftr-337	252	21	resources	resource	NOUN
ftr-337	252	22	of	of	ADP
ftr-337	252	23	wind	wind	NOUN
ftr-337	252	24	,	,	PUNCT
ftr-337	252	25	closed	closed	ADJ
ftr-337	252	26	-	-	PUNCT
ftr-337	252	27	loop	loop	NOUN
ftr-337	252	28	biomass	biomass	NOUN
ftr-337	252	29	,	,	PUNCT
ftr-337	252	30	geothermal	geothermal	ADJ
ftr-337	252	31	energy	energy	NOUN
ftr-337	252	32	,	,	PUNCT
ftr-337	252	33	and	and	CCONJ
ftr-337	252	34	solar	solar	ADJ
ftr-337	252	35	energy	energy	NOUN
ftr-337	252	36	and	and	CCONJ
ftr-337	252	37	1.1	1.1	NUM
ftr-337	252	38	cent	cent	NOUN
ftr-337	252	39	per	per	ADP
ftr-337	252	40	kilowatt	kilowatt	NOUN
ftr-337	252	41	hour	hour	NOUN
ftr-337	252	42	on	on	ADP
ftr-337	252	43	the	the	DET
ftr-337	252	44	sale	sale	NOUN
ftr-337	252	45	of	of	ADP
ftr-337	252	46	electricity	electricity	NOUN
ftr-337	252	47	produced	produce	VERB
ftr-337	252	48	in	in	ADP
ftr-337	252	49	open	open	ADJ
ftr-337	252	50	-	-	PUNCT
ftr-337	252	51	loop	loop	NOUN
ftr-337	252	52	biomass	biomass	NOUN
ftr-337	252	53	facilities	facility	NOUN
ftr-337	252	54	,	,	PUNCT
ftr-337	252	55	small	small	ADJ
ftr-337	252	56	irrigation	irrigation	NOUN
ftr-337	252	57	power	power	NOUN
ftr-337	252	58	facilities	facility	NOUN
ftr-337	252	59	,	,	PUNCT
ftr-337	252	60	landfill	landfill	NOUN
ftr-337	252	61	gas	gas	NOUN
ftr-337	252	62	facilities	facility	NOUN
ftr-337	252	63	,	,	PUNCT
ftr-337	252	64	trash	trash	NOUN
ftr-337	252	65	combustion	combustion	NOUN
ftr-337	252	66	facilities	facility	NOUN
ftr-337	252	67	,	,	PUNCT
ftr-337	252	68	qualified	qualified	ADJ
ftr-337	252	69	hydropower	hydropower	NOUN
ftr-337	252	70	facilities	facility	NOUN
ftr-337	252	71	,	,	PUNCT
ftr-337	252	72	eand	eand	PROPN
ftr-337	252	73	marine	marine	PROPN
ftr-337	252	74	and	and	CCONJ
ftr-337	252	75	hydrokinetic	hydrokinetic	ADJ
ftr-337	252	76	energy	energy	NOUN
ftr-337	252	77	facilities	facility	NOUN
ftr-337	252	78	.	.	PUNCT
ftr-337	253	1	see	see	VERB
ftr-337	253	2	notice	notice	NOUN
ftr-337	253	3	2011	2011	NUM
ftr-337	253	4	-	-	SYM
ftr-337	253	5	40	40	NUM
ftr-337	253	6	,	,	PUNCT
ftr-337	253	7	2011	2011	NUM
ftr-337	253	8	-	-	SYM
ftr-337	253	9	1	1	NUM
ftr-337	253	10	c.b	c.b	PROPN
ftr-337	253	11	.	.	PROPN
ftr-337	253	12	806	806	NUM
ftr-337	253	13	.	.	PUNCT
ftr-337	254	1	in	in	ADP
ftr-337	254	2	general	general	ADJ
ftr-337	254	3	,	,	PUNCT
ftr-337	254	4	the	the	DET
ftr-337	254	5	credit	credit	NOUN
ftr-337	254	6	is	be	AUX
ftr-337	254	7	only	only	ADV
ftr-337	254	8	available	available	ADJ
ftr-337	254	9	with	with	ADP
ftr-337	254	10	respect	respect	NOUN
ftr-337	254	11	to	to	ADP
ftr-337	254	12	electricity	electricity	NOUN
ftr-337	254	13	produced	produce	VERB
ftr-337	254	14	during	during	ADP
ftr-337	254	15	the	the	DET
ftr-337	254	16	period	period	NOUN
ftr-337	254	17	of	of	ADP
ftr-337	254	18	ten	ten	NUM
ftr-337	254	19	years	year	NOUN
ftr-337	254	20	starting	start	VERB
ftr-337	254	21	on	on	ADP
ftr-337	254	22	the	the	DET
ftr-337	254	23	date	date	NOUN
ftr-337	254	24	the	the	DET
ftr-337	254	25	qualified	qualified	ADJ
ftr-337	254	26	facility	facility	NOUN
ftr-337	254	27	was	be	AUX
ftr-337	254	28	originally	originally	ADV
ftr-337	254	29	placed	place	VERB
ftr-337	254	30	in	in	ADP
ftr-337	254	31	service	service	NOUN
ftr-337	254	32	.	.	PUNCT
ftr-337	255	1	33	33	NUM
ftr-337	255	2	.	.	PUNCT
ftr-337	255	3	section	section	NOUN
ftr-337	255	4	42	42	NUM
ftr-337	255	5	provides	provide	VERB
ftr-337	255	6	ten	ten	NUM
ftr-337	255	7	yearly	yearly	ADJ
ftr-337	255	8	credit	credit	NOUN
ftr-337	255	9	installments	installment	NOUN
ftr-337	255	10	that	that	PRON
ftr-337	255	11	have	have	VERB
ftr-337	255	12	a	a	DET
ftr-337	255	13	present	present	ADJ
ftr-337	255	14	value	value	NOUN
ftr-337	255	15	equal	equal	ADJ
ftr-337	255	16	to	to	ADP
ftr-337	255	17	70	70	NUM
ftr-337	255	18	percent	percent	NOUN
ftr-337	255	19	of	of	ADP
ftr-337	255	20	the	the	DET
ftr-337	255	21	cost	cost	NOUN
ftr-337	255	22	of	of	ADP
ftr-337	255	23	new	new	ADJ
ftr-337	255	24	low	low	ADJ
ftr-337	255	25	-	-	PUNCT
ftr-337	255	26	income	income	NOUN
ftr-337	255	27	housing	housing	NOUN
ftr-337	255	28	units	unit	NOUN
ftr-337	255	29	and	and	CCONJ
ftr-337	255	30	30	30	NUM
ftr-337	255	31	percent	percent	NOUN
ftr-337	255	32	of	of	ADP
ftr-337	255	33	cost	cost	NOUN
ftr-337	255	34	of	of	ADP
ftr-337	255	35	used	use	VERB
ftr-337	255	36	or	or	CCONJ
ftr-337	255	37	federally	federally	ADV
ftr-337	255	38	subsidized	subsidize	VERB
ftr-337	255	39	units	unit	NOUN
ftr-337	255	40	.	.	PUNCT
ftr-337	256	1	34	34	NUM
ftr-337	256	2	.	.	PUNCT
ftr-337	256	3	section	section	NOUN
ftr-337	256	4	45d	45d	PROPN
ftr-337	256	5	provides	provide	VERB
ftr-337	256	6	a	a	DET
ftr-337	256	7	credit	credit	NOUN
ftr-337	256	8	equal	equal	ADJ
ftr-337	256	9	to	to	ADP
ftr-337	256	10	5	5	NUM
ftr-337	256	11	percent	percent	NOUN
ftr-337	256	12	of	of	ADP
ftr-337	256	13	a	a	DET
ftr-337	256	14	“	"	PUNCT
ftr-337	256	15	qualified	qualified	ADJ
ftr-337	256	16	equity	equity	NOUN
ftr-337	256	17	investment	investment	NOUN
ftr-337	256	18	”	"	PUNCT
ftr-337	256	19	for	for	ADP
ftr-337	256	20	the	the	DET
ftr-337	256	21	first	first	ADJ
ftr-337	256	22	3	3	NUM
ftr-337	256	23	years	year	NOUN
ftr-337	256	24	and	and	CCONJ
ftr-337	256	25	6	6	NUM
ftr-337	256	26	percent	percent	NOUN
ftr-337	256	27	for	for	ADP
ftr-337	256	28	the	the	DET
ftr-337	256	29	next	next	ADJ
ftr-337	256	30	4	4	NUM
ftr-337	256	31	years	year	NOUN
ftr-337	256	32	.	.	PUNCT
ftr-337	257	1	35	35	NUM
ftr-337	257	2	.	.	X
ftr-337	257	3	136	136	NUM
ftr-337	257	4	t.c	t.c	PROPN
ftr-337	257	5	.	.	PROPN
ftr-337	257	6	341	341	NUM
ftr-337	257	7	(	(	PUNCT
ftr-337	257	8	2011	2011	NUM
ftr-337	257	9	)	)	PUNCT
ftr-337	257	10	.	.	PUNCT
ftr-337	258	1	640	640	NUM
ftr-337	258	2	florida	florida	PROPN
ftr-337	258	3	tax	tax	NOUN
ftr-337	258	4	review	review	NOUN
ftr-337	258	5	[	[	X
ftr-337	258	6	vol.12:9	vol.12:9	VERB
ftr-337	258	7	the	the	DET
ftr-337	258	8	credit	credit	NOUN
ftr-337	258	9	to	to	PART
ftr-337	258	10	reduce	reduce	VERB
ftr-337	258	11	its	its	PRON
ftr-337	258	12	own	own	ADJ
ftr-337	258	13	taxes	taxis	NOUN
ftr-337	258	14	,	,	PUNCT
ftr-337	258	15	and	and	CCONJ
ftr-337	258	16	should	should	AUX
ftr-337	258	17	be	be	AUX
ftr-337	258	18	as	as	ADV
ftr-337	258	19	generally	generally	ADV
ftr-337	258	20	uncertain	uncertain	ADJ
ftr-337	258	21	as	as	SCONJ
ftr-337	258	22	it	it	PRON
ftr-337	258	23	is	be	AUX
ftr-337	258	24	.	.	PUNCT
ftr-337	259	1	what	what	PRON
ftr-337	259	2	would	would	AUX
ftr-337	259	3	a	a	DET
ftr-337	259	4	unifying	unifying	ADJ
ftr-337	259	5	set	set	NOUN
ftr-337	259	6	of	of	ADP
ftr-337	259	7	rules	rule	NOUN
ftr-337	259	8	look	look	VERB
ftr-337	259	9	like	like	ADP
ftr-337	259	10	?	?	PUNCT
ftr-337	260	1	this	this	DET
ftr-337	260	2	article	article	NOUN
ftr-337	260	3	will	will	AUX
ftr-337	260	4	explore	explore	VERB
ftr-337	260	5	these	these	DET
ftr-337	260	6	topics	topic	NOUN
ftr-337	260	7	in	in	ADP
ftr-337	260	8	depth	depth	NOUN
ftr-337	260	9	.	.	PUNCT
ftr-337	261	1	ii	ii	PROPN
ftr-337	261	2	.	.	PUNCT
ftr-337	262	1	history	history	NOUN
ftr-337	262	2	and	and	CCONJ
ftr-337	262	3	overview	overview	NOUN
ftr-337	262	4	of	of	ADP
ftr-337	262	5	federal	federal	ADJ
ftr-337	262	6	business	business	NOUN
ftr-337	262	7	tax	tax	NOUN
ftr-337	262	8	credits	credit	NOUN
ftr-337	262	9	and	and	CCONJ
ftr-337	262	10	officiallysanctioned	officiallysanctione	VERB
ftr-337	262	11	monetization	monetization	NOUN
ftr-337	262	12	structures	structure	NOUN
ftr-337	262	13	a.	a.	NOUN
ftr-337	262	14	the	the	DET
ftr-337	262	15	early	early	ADJ
ftr-337	262	16	years	year	NOUN
ftr-337	262	17	1	1	NUM
ftr-337	262	18	.	.	PUNCT
ftr-337	263	1	the	the	DET
ftr-337	263	2	investment	investment	NOUN
ftr-337	263	3	credit	credit	NOUN
ftr-337	263	4	in	in	ADP
ftr-337	263	5	1962	1962	NUM
ftr-337	263	6	,	,	PUNCT
ftr-337	263	7	congress	congress	PROPN
ftr-337	263	8	enacted	enact	VERB
ftr-337	263	9	the	the	DET
ftr-337	263	10	investment	investment	NOUN
ftr-337	263	11	credit	credit	NOUN
ftr-337	263	12	—	—	PUNCT
ftr-337	263	13	the	the	DET
ftr-337	263	14	first	first	ADJ
ftr-337	263	15	federal	federal	ADJ
ftr-337	263	16	tax	tax	NOUN
ftr-337	263	17	credit	credit	NOUN
ftr-337	263	18	aimed	aim	VERB
ftr-337	263	19	at	at	ADP
ftr-337	263	20	encouraging	encourage	VERB
ftr-337	263	21	capital	capital	NOUN
ftr-337	263	22	investment	investment	NOUN
ftr-337	263	23	.	.	PUNCT
ftr-337	264	1	36	36	NUM
ftr-337	264	2	a	a	DET
ftr-337	264	3	taxpayer	taxpayer	NOUN
ftr-337	264	4	generally	generally	ADV
ftr-337	264	5	was	be	AUX
ftr-337	264	6	permitted	permit	VERB
ftr-337	264	7	to	to	PART
ftr-337	264	8	reduce	reduce	VERB
ftr-337	264	9	its	its	PRON
ftr-337	264	10	federal	federal	ADJ
ftr-337	264	11	income	income	NOUN
ftr-337	264	12	tax	tax	NOUN
ftr-337	264	13	by	by	ADP
ftr-337	264	14	7	7	NUM
ftr-337	264	15	percent	percent	NOUN
ftr-337	264	16	of	of	ADP
ftr-337	264	17	the	the	DET
ftr-337	264	18	amount	amount	NOUN
ftr-337	264	19	it	it	PRON
ftr-337	264	20	invested	invest	VERB
ftr-337	264	21	in	in	ADP
ftr-337	264	22	qualifying	qualify	VERB
ftr-337	264	23	property	property	NOUN
ftr-337	264	24	(	(	PUNCT
ftr-337	264	25	generally	generally	ADV
ftr-337	264	26	new	new	ADJ
ftr-337	264	27	capital	capital	NOUN
ftr-337	264	28	equipment	equipment	NOUN
ftr-337	264	29	with	with	ADP
ftr-337	264	30	tax	tax	NOUN
ftr-337	264	31	lives	live	VERB
ftr-337	264	32	greater	great	ADJ
ftr-337	264	33	than	than	ADP
ftr-337	264	34	three	three	NUM
ftr-337	264	35	years	year	NOUN
ftr-337	264	36	)	)	PUNCT
ftr-337	264	37	placed	place	VERB
ftr-337	264	38	in	in	ADP
ftr-337	264	39	service	service	NOUN
ftr-337	264	40	during	during	ADP
ftr-337	264	41	the	the	DET
ftr-337	264	42	year	year	NOUN
ftr-337	264	43	.	.	PUNCT
ftr-337	265	1	37	37	NUM
ftr-337	265	2	under	under	ADP
ftr-337	265	3	the	the	DET
ftr-337	265	4	original	original	ADJ
ftr-337	265	5	statute	statute	NOUN
ftr-337	265	6	,	,	PUNCT
ftr-337	265	7	a	a	DET
ftr-337	265	8	taxpayer	taxpayer	NOUN
ftr-337	265	9	claiming	claim	VERB
ftr-337	265	10	the	the	DET
ftr-337	265	11	credit	credit	NOUN
ftr-337	265	12	was	be	AUX
ftr-337	265	13	required	require	VERB
ftr-337	265	14	to	to	PART
ftr-337	265	15	reduce	reduce	VERB
ftr-337	265	16	its	its	PRON
ftr-337	265	17	tax	tax	NOUN
ftr-337	265	18	basis	basis	NOUN
ftr-337	265	19	in	in	ADP
ftr-337	265	20	the	the	DET
ftr-337	265	21	property	property	NOUN
ftr-337	265	22	in	in	ADP
ftr-337	265	23	respect	respect	NOUN
ftr-337	265	24	of	of	ADP
ftr-337	265	25	which	which	PRON
ftr-337	265	26	the	the	DET
ftr-337	265	27	credit	credit	NOUN
ftr-337	265	28	was	be	AUX
ftr-337	265	29	being	be	AUX
ftr-337	265	30	claimed	claim	VERB
ftr-337	265	31	by	by	ADP
ftr-337	265	32	the	the	DET
ftr-337	265	33	full	full	ADJ
ftr-337	265	34	amount	amount	NOUN
ftr-337	265	35	of	of	ADP
ftr-337	265	36	the	the	DET
ftr-337	265	37	credit	credit	NOUN
ftr-337	265	38	.	.	PUNCT
ftr-337	266	1	38	38	NUM
ftr-337	266	2	if	if	SCONJ
ftr-337	266	3	the	the	DET
ftr-337	266	4	taxpayer	taxpayer	NOUN
ftr-337	266	5	disposed	dispose	VERB
ftr-337	266	6	of	of	ADP
ftr-337	266	7	the	the	DET
ftr-337	266	8	property	property	NOUN
ftr-337	266	9	before	before	ADP
ftr-337	266	10	the	the	DET
ftr-337	266	11	end	end	NOUN
ftr-337	266	12	of	of	ADP
ftr-337	266	13	its	its	PRON
ftr-337	266	14	useful	useful	ADJ
ftr-337	266	15	life	life	NOUN
ftr-337	266	16	,	,	PUNCT
ftr-337	266	17	the	the	DET
ftr-337	266	18	taxpayer	taxpayer	NOUN
ftr-337	266	19	was	be	AUX
ftr-337	266	20	required	require	VERB
ftr-337	266	21	to	to	PART
ftr-337	266	22	recapture	recapture	VERB
ftr-337	266	23	a	a	DET
ftr-337	266	24	portion	portion	NOUN
ftr-337	266	25	of	of	ADP
ftr-337	266	26	the	the	DET
ftr-337	266	27	credit	credit	NOUN
ftr-337	266	28	.	.	PUNCT
ftr-337	267	1	39	39	NUM
ftr-337	268	1	the	the	DET
ftr-337	268	2	rationale	rationale	NOUN
ftr-337	268	3	for	for	ADP
ftr-337	268	4	the	the	DET
ftr-337	268	5	tax	tax	NOUN
ftr-337	268	6	credit	credit	NOUN
ftr-337	268	7	was	be	AUX
ftr-337	268	8	explained	explain	VERB
ftr-337	268	9	by	by	ADP
ftr-337	268	10	president	president	PROPN
ftr-337	268	11	kennedy	kennedy	PROPN
ftr-337	268	12	,	,	PUNCT
ftr-337	268	13	in	in	ADP
ftr-337	268	14	an	an	DET
ftr-337	268	15	economic	economic	ADJ
ftr-337	268	16	report	report	NOUN
ftr-337	268	17	submitted	submit	VERB
ftr-337	268	18	to	to	ADP
ftr-337	268	19	congress	congress	PROPN
ftr-337	268	20	along	along	ADP
ftr-337	268	21	with	with	ADP
ftr-337	268	22	his	his	PRON
ftr-337	268	23	budget	budget	NOUN
ftr-337	268	24	proposals	proposal	NOUN
ftr-337	268	25	,	,	PUNCT
ftr-337	268	26	as	as	SCONJ
ftr-337	268	27	follows	follow	VERB
ftr-337	268	28	:	:	PUNCT
ftr-337	268	29	the	the	DET
ftr-337	268	30	tax	tax	NOUN
ftr-337	268	31	credit	credit	NOUN
ftr-337	268	32	increases	increase	VERB
ftr-337	268	33	the	the	DET
ftr-337	268	34	profitability	profitability	NOUN
ftr-337	268	35	of	of	ADP
ftr-337	268	36	productive	productive	ADJ
ftr-337	268	37	investment	investment	NOUN
ftr-337	268	38	by	by	ADP
ftr-337	268	39	reducing	reduce	VERB
ftr-337	268	40	the	the	DET
ftr-337	268	41	net	net	ADJ
ftr-337	268	42	cost	cost	NOUN
ftr-337	268	43	of	of	ADP
ftr-337	268	44	acquiring	acquire	VERB
ftr-337	268	45	new	new	ADJ
ftr-337	268	46	36	36	NUM
ftr-337	268	47	.	.	PUNCT
ftr-337	269	1	revenue	revenue	NOUN
ftr-337	269	2	act	act	NOUN
ftr-337	269	3	of	of	ADP
ftr-337	269	4	1962	1962	NUM
ftr-337	269	5	,	,	PUNCT
ftr-337	269	6	pub	pub	NOUN
ftr-337	269	7	.	.	PUNCT
ftr-337	270	1	l.	l.	PROPN
ftr-337	270	2	no	no	INTJ
ftr-337	270	3	.	.	PROPN
ftr-337	271	1	87	87	NUM
ftr-337	271	2	-	-	SYM
ftr-337	271	3	834	834	NUM
ftr-337	271	4	,	,	PUNCT
ftr-337	271	5	§	§	PROPN
ftr-337	271	6	2	2	NUM
ftr-337	271	7	,	,	PUNCT
ftr-337	271	8	76	76	NUM
ftr-337	271	9	stat	stat	NOUN
ftr-337	271	10	.	.	PUNCT
ftr-337	272	1	960	960	NUM
ftr-337	272	2	,	,	PUNCT
ftr-337	272	3	962–73	962–73	NUM
ftr-337	272	4	.	.	PUNCT
ftr-337	273	1	the	the	DET
ftr-337	273	2	other	other	ADJ
ftr-337	273	3	component	component	NOUN
ftr-337	273	4	of	of	ADP
ftr-337	273	5	the	the	DET
ftr-337	273	6	stimulus	stimulus	ADJ
ftr-337	273	7	plan	plan	NOUN
ftr-337	273	8	was	be	AUX
ftr-337	273	9	the	the	DET
ftr-337	273	10	treasury	treasury	PROPN
ftr-337	273	11	department	department	PROPN
ftr-337	273	12	’s	’s	PART
ftr-337	273	13	reduction	reduction	NOUN
ftr-337	273	14	in	in	ADP
ftr-337	273	15	the	the	DET
ftr-337	273	16	useful	useful	ADJ
ftr-337	273	17	lives	life	NOUN
ftr-337	273	18	of	of	ADP
ftr-337	273	19	capital	capital	NOUN
ftr-337	273	20	assets	asset	NOUN
ftr-337	273	21	for	for	ADP
ftr-337	273	22	depreciation	depreciation	NOUN
ftr-337	273	23	purposes	purpose	NOUN
ftr-337	273	24	.	.	PUNCT
ftr-337	274	1	s.	s.	PROPN
ftr-337	274	2	rep	rep	PROPN
ftr-337	274	3	.	.	PROPN
ftr-337	275	1	no	no	INTJ
ftr-337	275	2	.	.	PUNCT
ftr-337	276	1	87	87	NUM
ftr-337	276	2	-	-	SYM
ftr-337	276	3	1881	1881	NUM
ftr-337	276	4	,	,	PUNCT
ftr-337	276	5	at	at	ADP
ftr-337	276	6	12	12	NUM
ftr-337	276	7	(	(	PUNCT
ftr-337	276	8	1962	1962	NUM
ftr-337	276	9	)	)	PUNCT
ftr-337	276	10	,	,	PUNCT
ftr-337	276	11	reprinted	reprint	VERB
ftr-337	276	12	in	in	ADP
ftr-337	276	13	1962	1962	NUM
ftr-337	276	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-337	276	15	.	.	PUNCT
ftr-337	277	1	3304	3304	NUM
ftr-337	277	2	,	,	PUNCT
ftr-337	277	3	3314	3314	NUM
ftr-337	277	4	(	(	PUNCT
ftr-337	277	5	“	"	PUNCT
ftr-337	277	6	[	[	X
ftr-337	277	7	f]aster	f]aster	X
ftr-337	277	8	depreciation	depreciation	NOUN
ftr-337	277	9	.	.	PUNCT
ftr-337	277	10	.	.	PUNCT
ftr-337	277	11	.	.	PUNCT
ftr-337	278	1	[	[	X
ftr-337	278	2	shares	share	NOUN
ftr-337	278	3	with	with	ADP
ftr-337	278	4	tax	tax	NOUN
ftr-337	278	5	credits	credit	NOUN
ftr-337	278	6	the	the	DET
ftr-337	278	7	characteristic	characteristic	NOUN
ftr-337	278	8	]	]	PUNCT
ftr-337	278	9	of	of	ADP
ftr-337	278	10	giving	give	VERB
ftr-337	278	11	the	the	DET
ftr-337	278	12	investor	investor	NOUN
ftr-337	278	13	in	in	ADP
ftr-337	278	14	equipment	equipment	NOUN
ftr-337	278	15	a	a	DET
ftr-337	278	16	monetary	monetary	ADJ
ftr-337	278	17	reward	reward	NOUN
ftr-337	278	18	beyond	beyond	ADP
ftr-337	278	19	what	what	PRON
ftr-337	278	20	he	he	PRON
ftr-337	278	21	would	would	AUX
ftr-337	278	22	receive	receive	VERB
ftr-337	278	23	on	on	ADP
ftr-337	278	24	the	the	DET
ftr-337	278	25	basis	basis	NOUN
ftr-337	278	26	of	of	ADP
ftr-337	278	27	realistic	realistic	ADJ
ftr-337	278	28	accounting	accounting	NOUN
ftr-337	278	29	.	.	PUNCT
ftr-337	278	30	”	"	PUNCT
ftr-337	278	31	)	)	PUNCT
ftr-337	278	32	.	.	PUNCT
ftr-337	279	1	37	37	NUM
ftr-337	279	2	.	.	PUNCT
ftr-337	280	1	the	the	DET
ftr-337	280	2	portion	portion	NOUN
ftr-337	280	3	of	of	ADP
ftr-337	280	4	the	the	DET
ftr-337	280	5	investment	investment	NOUN
ftr-337	280	6	taken	take	VERB
ftr-337	280	7	into	into	ADP
ftr-337	280	8	account	account	NOUN
ftr-337	280	9	was	be	AUX
ftr-337	280	10	one	one	NUM
ftr-337	280	11	-	-	PUNCT
ftr-337	280	12	third	third	NOUN
ftr-337	280	13	in	in	ADP
ftr-337	280	14	the	the	DET
ftr-337	280	15	case	case	NOUN
ftr-337	280	16	of	of	ADP
ftr-337	280	17	property	property	NOUN
ftr-337	280	18	with	with	ADP
ftr-337	280	19	a	a	DET
ftr-337	280	20	useful	useful	ADJ
ftr-337	280	21	life	life	NOUN
ftr-337	280	22	of	of	ADP
ftr-337	280	23	four	four	NUM
ftr-337	280	24	to	to	PART
ftr-337	280	25	five	five	NUM
ftr-337	280	26	years	year	NOUN
ftr-337	280	27	,	,	PUNCT
ftr-337	280	28	two	two	NUM
ftr-337	280	29	-	-	PUNCT
ftr-337	280	30	thirds	third	NOUN
ftr-337	280	31	in	in	ADP
ftr-337	280	32	the	the	DET
ftr-337	280	33	case	case	NOUN
ftr-337	280	34	of	of	ADP
ftr-337	280	35	property	property	NOUN
ftr-337	280	36	with	with	ADP
ftr-337	280	37	a	a	DET
ftr-337	280	38	useful	useful	ADJ
ftr-337	280	39	life	life	NOUN
ftr-337	280	40	of	of	ADP
ftr-337	280	41	six	six	NUM
ftr-337	280	42	to	to	PART
ftr-337	280	43	eight	eight	NUM
ftr-337	280	44	years	year	NOUN
ftr-337	280	45	,	,	PUNCT
ftr-337	280	46	and	and	CCONJ
ftr-337	280	47	100	100	NUM
ftr-337	280	48	percent	percent	NOUN
ftr-337	280	49	for	for	ADP
ftr-337	280	50	property	property	NOUN
ftr-337	280	51	with	with	ADP
ftr-337	280	52	longer	long	ADJ
ftr-337	280	53	lives	life	NOUN
ftr-337	280	54	.	.	PUNCT
ftr-337	281	1	i.r.c	i.r.c	NOUN
ftr-337	281	2	.	.	PUNCT
ftr-337	282	1	§	§	PROPN
ftr-337	282	2	46(c)(2	46(c)(2	NUM
ftr-337	282	3	)	)	PUNCT
ftr-337	282	4	(	(	PUNCT
ftr-337	282	5	1962	1962	NUM
ftr-337	282	6	)	)	PUNCT
ftr-337	282	7	.	.	PUNCT
ftr-337	283	1	the	the	DET
ftr-337	283	2	rate	rate	NOUN
ftr-337	283	3	was	be	AUX
ftr-337	283	4	increased	increase	VERB
ftr-337	283	5	from	from	ADP
ftr-337	283	6	7	7	NUM
ftr-337	283	7	percent	percent	NOUN
ftr-337	283	8	to	to	ADP
ftr-337	283	9	10	10	NUM
ftr-337	283	10	percent	percent	NOUN
ftr-337	283	11	in	in	ADP
ftr-337	283	12	1975	1975	NUM
ftr-337	283	13	.	.	PUNCT
ftr-337	284	1	tax	tax	NOUN
ftr-337	284	2	reduction	reduction	NOUN
ftr-337	284	3	act	act	NOUN
ftr-337	284	4	of	of	ADP
ftr-337	284	5	1975	1975	NUM
ftr-337	284	6	,	,	PUNCT
ftr-337	284	7	pub	pub	NOUN
ftr-337	284	8	.	.	PUNCT
ftr-337	285	1	l.	l.	PROPN
ftr-337	285	2	no	no	INTJ
ftr-337	285	3	.	.	PROPN
ftr-337	286	1	94	94	NUM
ftr-337	286	2	-	-	SYM
ftr-337	286	3	12	12	NUM
ftr-337	286	4	,	,	PUNCT
ftr-337	286	5	§	§	PROPN
ftr-337	286	6	301(a	301(a	NUM
ftr-337	286	7	)	)	PUNCT
ftr-337	286	8	,	,	PUNCT
ftr-337	286	9	89	89	NUM
ftr-337	286	10	stat	stat	NOUN
ftr-337	286	11	.	.	PUNCT
ftr-337	287	1	26	26	NUM
ftr-337	287	2	,	,	PUNCT
ftr-337	287	3	36	36	NUM
ftr-337	288	1	[	[	X
ftr-337	288	2	hereinafter	hereinafter	NOUN
ftr-337	288	3	tra	tra	NOUN
ftr-337	288	4	1975	1975	NUM
ftr-337	288	5	]	]	PUNCT
ftr-337	288	6	.	.	PUNCT
ftr-337	289	1	38	38	NUM
ftr-337	289	2	.	.	PUNCT
ftr-337	289	3	i.r.c	i.r.c	NOUN
ftr-337	289	4	.	.	PUNCT
ftr-337	290	1	§	§	PROPN
ftr-337	290	2	48(g	48(g	NUM
ftr-337	290	3	)	)	PUNCT
ftr-337	290	4	(	(	PUNCT
ftr-337	290	5	1962	1962	NUM
ftr-337	290	6	)	)	PUNCT
ftr-337	290	7	.	.	PUNCT
ftr-337	291	1	39	39	NUM
ftr-337	291	2	.	.	PUNCT
ftr-337	291	3	i.r.c	i.r.c	NOUN
ftr-337	291	4	.	.	PUNCT
ftr-337	292	1	§	§	PROPN
ftr-337	292	2	47	47	NUM
ftr-337	292	3	(	(	PUNCT
ftr-337	292	4	1962	1962	NUM
ftr-337	292	5	)	)	PUNCT
ftr-337	292	6	.	.	PUNCT
ftr-337	293	1	the	the	DET
ftr-337	293	2	recapture	recapture	NOUN
ftr-337	293	3	regime	regime	NOUN
ftr-337	293	4	was	be	AUX
ftr-337	293	5	established	establish	VERB
ftr-337	293	6	in	in	ADP
ftr-337	293	7	order	order	NOUN
ftr-337	293	8	“	"	PUNCT
ftr-337	293	9	to	to	PART
ftr-337	293	10	guard	guard	VERB
ftr-337	293	11	against	against	ADP
ftr-337	293	12	a	a	DET
ftr-337	293	13	quick	quick	ADJ
ftr-337	293	14	turnover	turnover	NOUN
ftr-337	293	15	of	of	ADP
ftr-337	293	16	assets	asset	NOUN
ftr-337	293	17	by	by	ADP
ftr-337	293	18	those	those	PRON
ftr-337	293	19	seeking	seek	VERB
ftr-337	293	20	multiple	multiple	ADJ
ftr-337	293	21	credit	credit	NOUN
ftr-337	293	22	.	.	PUNCT
ftr-337	293	23	”	"	PUNCT
ftr-337	294	1	s.	s.	PROPN
ftr-337	294	2	rep	rep	PROPN
ftr-337	294	3	.	.	PROPN
ftr-337	295	1	no	no	PROPN
ftr-337	295	2	.	.	PUNCT
ftr-337	296	1	87	87	NUM
ftr-337	296	2	-	-	SYM
ftr-337	296	3	1881	1881	NUM
ftr-337	296	4	,	,	PUNCT
ftr-337	296	5	at	at	ADP
ftr-337	296	6	18	18	NUM
ftr-337	296	7	(	(	PUNCT
ftr-337	296	8	1962	1962	NUM
ftr-337	296	9	)	)	PUNCT
ftr-337	296	10	,	,	PUNCT
ftr-337	296	11	reprinted	reprint	VERB
ftr-337	296	12	in	in	ADP
ftr-337	296	13	1962	1962	NUM
ftr-337	296	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-337	296	15	.	.	PUNCT
ftr-337	296	16	3304	3304	NUM
ftr-337	296	17	,	,	PUNCT
ftr-337	296	18	3320	3320	NUM
ftr-337	296	19	;	;	PUNCT
ftr-337	296	20	h.r	h.r	PROPN
ftr-337	296	21	.	.	PROPN
ftr-337	296	22	rep	rep	PROPN
ftr-337	296	23	.	.	PROPN
ftr-337	296	24	no	no	INTJ
ftr-337	296	25	.	.	PUNCT
ftr-337	297	1	87	87	NUM
ftr-337	297	2	-	-	SYM
ftr-337	297	3	1447	1447	NUM
ftr-337	297	4	,	,	PUNCT
ftr-337	297	5	at	at	ADP
ftr-337	297	6	13	13	NUM
ftr-337	297	7	(	(	PUNCT
ftr-337	297	8	1962	1962	NUM
ftr-337	297	9	)	)	PUNCT
ftr-337	297	10	.	.	PUNCT
ftr-337	298	1	2012	2012	NUM
ftr-337	298	2	]	]	PUNCT
ftr-337	298	3	monetization	monetization	NOUN
ftr-337	298	4	of	of	ADP
ftr-337	298	5	business	business	NOUN
ftr-337	298	6	tax	tax	NOUN
ftr-337	298	7	credits	credit	NOUN
ftr-337	298	8	641	641	NUM
ftr-337	298	9	equipment	equipment	NOUN
ftr-337	298	10	.	.	PUNCT
ftr-337	299	1	it	it	PRON
ftr-337	299	2	will	will	AUX
ftr-337	299	3	stimulate	stimulate	VERB
ftr-337	299	4	investment	investment	NOUN
ftr-337	299	5	in	in	ADP
ftr-337	299	6	capacity	capacity	NOUN
ftr-337	299	7	expansion	expansion	NOUN
ftr-337	299	8	and	and	CCONJ
ftr-337	299	9	modernization	modernization	NOUN
ftr-337	299	10	,	,	PUNCT
ftr-337	299	11	contribute	contribute	VERB
ftr-337	299	12	to	to	ADP
ftr-337	299	13	growth	growth	NOUN
ftr-337	299	14	of	of	ADP
ftr-337	299	15	our	our	PRON
ftr-337	299	16	productivity	productivity	NOUN
ftr-337	299	17	and	and	CCONJ
ftr-337	299	18	output	output	NOUN
ftr-337	299	19	,	,	PUNCT
ftr-337	299	20	and	and	CCONJ
ftr-337	299	21	increase	increase	VERB
ftr-337	299	22	the	the	DET
ftr-337	299	23	competitiveness	competitiveness	NOUN
ftr-337	299	24	of	of	ADP
ftr-337	299	25	american	american	ADJ
ftr-337	299	26	exports	export	NOUN
ftr-337	299	27	in	in	ADP
ftr-337	299	28	world	world	NOUN
ftr-337	299	29	markets	market	NOUN
ftr-337	299	30	.	.	PUNCT
ftr-337	300	1	40	40	NUM
ftr-337	300	2	the	the	DET
ftr-337	300	3	legislative	legislative	ADJ
ftr-337	300	4	history	history	NOUN
ftr-337	300	5	accompanying	accompany	VERB
ftr-337	300	6	the	the	DET
ftr-337	300	7	enactment	enactment	NOUN
ftr-337	300	8	explains	explain	VERB
ftr-337	300	9	that	that	SCONJ
ftr-337	300	10	the	the	DET
ftr-337	300	11	provision	provision	NOUN
ftr-337	300	12	requiring	require	VERB
ftr-337	300	13	a	a	DET
ftr-337	300	14	reduction	reduction	NOUN
ftr-337	300	15	in	in	ADP
ftr-337	300	16	the	the	DET
ftr-337	300	17	basis	basis	NOUN
ftr-337	300	18	of	of	ADP
ftr-337	300	19	the	the	DET
ftr-337	300	20	property	property	NOUN
ftr-337	300	21	in	in	ADP
ftr-337	300	22	respect	respect	NOUN
ftr-337	300	23	of	of	ADP
ftr-337	300	24	which	which	PRON
ftr-337	300	25	the	the	DET
ftr-337	300	26	credit	credit	NOUN
ftr-337	300	27	is	be	AUX
ftr-337	300	28	claimed	claim	VERB
ftr-337	300	29	(	(	PUNCT
ftr-337	300	30	by	by	ADP
ftr-337	300	31	the	the	DET
ftr-337	300	32	amount	amount	NOUN
ftr-337	300	33	of	of	ADP
ftr-337	300	34	the	the	DET
ftr-337	300	35	credit	credit	NOUN
ftr-337	300	36	)	)	PUNCT
ftr-337	300	37	was	be	AUX
ftr-337	300	38	included	include	VERB
ftr-337	300	39	because	because	SCONJ
ftr-337	300	40	“	"	PUNCT
ftr-337	300	41	there	there	PRON
ftr-337	300	42	is	be	VERB
ftr-337	300	43	no	no	DET
ftr-337	300	44	reason	reason	NOUN
ftr-337	300	45	to	to	PART
ftr-337	300	46	allow	allow	VERB
ftr-337	300	47	the	the	DET
ftr-337	300	48	taxpayer	taxpayer	NOUN
ftr-337	300	49	depreciation	depreciation	NOUN
ftr-337	300	50	with	with	ADP
ftr-337	300	51	respect	respect	NOUN
ftr-337	300	52	to	to	ADP
ftr-337	300	53	the	the	DET
ftr-337	300	54	portion	portion	NOUN
ftr-337	300	55	of	of	ADP
ftr-337	300	56	the	the	DET
ftr-337	300	57	investment	investment	NOUN
ftr-337	300	58	in	in	ADP
ftr-337	300	59	effect	effect	NOUN
ftr-337	300	60	paid	pay	VERB
ftr-337	300	61	for	for	ADP
ftr-337	300	62	by	by	ADP
ftr-337	300	63	the	the	DET
ftr-337	300	64	government	government	NOUN
ftr-337	300	65	.	.	PUNCT
ftr-337	300	66	”	"	PUNCT
ftr-337	301	1	41	41	NUM
ftr-337	301	2	a	a	DET
ftr-337	301	3	mere	mere	ADJ
ftr-337	301	4	two	two	NUM
ftr-337	301	5	years	year	NOUN
ftr-337	301	6	later	later	ADV
ftr-337	301	7	,	,	PUNCT
ftr-337	301	8	in	in	ADP
ftr-337	301	9	1964	1964	NUM
ftr-337	301	10	,	,	PUNCT
ftr-337	301	11	the	the	DET
ftr-337	301	12	requirement	requirement	NOUN
ftr-337	301	13	was	be	AUX
ftr-337	301	14	removed	remove	VERB
ftr-337	301	15	42	42	NUM
ftr-337	301	16	on	on	ADP
ftr-337	301	17	the	the	DET
ftr-337	301	18	ground	ground	NOUN
ftr-337	301	19	that	that	SCONJ
ftr-337	301	20	it	it	PRON
ftr-337	301	21	“	"	PUNCT
ftr-337	301	22	severely	severely	ADV
ftr-337	301	23	restricted	restrict	VERB
ftr-337	301	24	the	the	DET
ftr-337	301	25	incentive	incentive	NOUN
ftr-337	301	26	effect	effect	NOUN
ftr-337	301	27	of	of	ADP
ftr-337	301	28	the	the	DET
ftr-337	301	29	investment	investment	NOUN
ftr-337	301	30	credit	credit	NOUN
ftr-337	301	31	.	.	PUNCT
ftr-337	301	32	”	"	PUNCT
ftr-337	302	1	43	43	NUM
ftr-337	302	2	two	two	NUM
ftr-337	302	3	years	year	NOUN
ftr-337	302	4	subsequent	subsequent	ADJ
ftr-337	302	5	to	to	ADP
ftr-337	302	6	that	that	PRON
ftr-337	302	7	,	,	PUNCT
ftr-337	302	8	in	in	ADP
ftr-337	302	9	1966	1966	NUM
ftr-337	302	10	,	,	PUNCT
ftr-337	302	11	the	the	DET
ftr-337	302	12	investment	investment	NOUN
ftr-337	302	13	credit	credit	NOUN
ftr-337	302	14	was	be	AUX
ftr-337	302	15	suspended	suspend	VERB
ftr-337	302	16	—	—	PUNCT
ftr-337	302	17	from	from	ADP
ftr-337	302	18	october	october	PROPN
ftr-337	302	19	1966	1966	NUM
ftr-337	302	20	to	to	ADP
ftr-337	302	21	march	march	PROPN
ftr-337	302	22	1967	1967	NUM
ftr-337	302	23	.	.	PUNCT
ftr-337	303	1	44	44	NUM
ftr-337	304	1	the	the	DET
ftr-337	304	2	investment	investment	NOUN
ftr-337	304	3	credit	credit	NOUN
ftr-337	304	4	was	be	AUX
ftr-337	304	5	repealed	repeal	VERB
ftr-337	304	6	from	from	ADP
ftr-337	304	7	april	april	PROPN
ftr-337	304	8	1969	1969	NUM
ftr-337	304	9	to	to	ADP
ftr-337	304	10	august	august	PROPN
ftr-337	304	11	1971	1971	NUM
ftr-337	304	12	,	,	PUNCT
ftr-337	304	13	45	45	NUM
ftr-337	304	14	reinstated	reinstate	VERB
ftr-337	304	15	,	,	PUNCT
ftr-337	304	16	increased	increase	VERB
ftr-337	304	17	in	in	ADP
ftr-337	304	18	1975	1975	NUM
ftr-337	304	19	to	to	ADP
ftr-337	304	20	10	10	NUM
ftr-337	304	21	percent	percent	NOUN
ftr-337	304	22	,	,	PUNCT
ftr-337	304	23	46	46	NUM
ftr-337	304	24	significantly	significantly	ADV
ftr-337	304	25	expanded	expand	VERB
ftr-337	304	26	in	in	ADP
ftr-337	304	27	1981	1981	NUM
ftr-337	304	28	(	(	PUNCT
ftr-337	304	29	see	see	VERB
ftr-337	304	30	discussion	discussion	NOUN
ftr-337	304	31	in	in	ADP
ftr-337	304	32	part	part	NOUN
ftr-337	304	33	i.b.1	i.b.1	NOUN
ftr-337	304	34	.	.	PUNCT
ftr-337	305	1	below	below	ADV
ftr-337	305	2	)	)	PUNCT
ftr-337	306	1	and	and	CCONJ
ftr-337	306	2	repealed	repeal	VERB
ftr-337	306	3	with	with	ADP
ftr-337	306	4	finality	finality	NOUN
ftr-337	306	5	as	as	ADP
ftr-337	306	6	part	part	NOUN
ftr-337	306	7	of	of	ADP
ftr-337	306	8	the	the	DET
ftr-337	306	9	tax	tax	NOUN
ftr-337	306	10	reform	reform	NOUN
ftr-337	306	11	act	act	NOUN
ftr-337	306	12	of	of	ADP
ftr-337	306	13	1986	1986	NUM
ftr-337	306	14	(	(	PUNCT
ftr-337	306	15	subject	subject	ADJ
ftr-337	306	16	to	to	ADP
ftr-337	306	17	grandfather	grandfather	ADJ
ftr-337	306	18	provisions	provision	NOUN
ftr-337	306	19	)	)	PUNCT
ftr-337	306	20	.	.	PUNCT
ftr-337	307	1	vestiges	vestige	NOUN
ftr-337	307	2	remain	remain	VERB
ftr-337	307	3	in	in	ADP
ftr-337	307	4	the	the	DET
ftr-337	307	5	form	form	NOUN
ftr-337	307	6	of	of	ADP
ftr-337	307	7	various	various	ADJ
ftr-337	307	8	credits	credit	NOUN
ftr-337	307	9	hung	hang	VERB
ftr-337	307	10	under	under	ADP
ftr-337	307	11	the	the	DET
ftr-337	307	12	rubric	rubric	NOUN
ftr-337	307	13	of	of	ADP
ftr-337	307	14	“	"	PUNCT
ftr-337	307	15	investment	investment	NOUN
ftr-337	307	16	credit	credit	NOUN
ftr-337	307	17	”	"	PUNCT
ftr-337	307	18	pursuant	pursuant	NOUN
ftr-337	307	19	to	to	ADP
ftr-337	307	20	section	section	NOUN
ftr-337	307	21	46	46	NUM
ftr-337	307	22	,	,	PUNCT
ftr-337	307	23	such	such	ADJ
ftr-337	307	24	as	as	ADP
ftr-337	307	25	the	the	DET
ftr-337	307	26	historic	historic	ADJ
ftr-337	307	27	rehabilitation	rehabilitation	NOUN
ftr-337	307	28	credit	credit	NOUN
ftr-337	307	29	under	under	ADP
ftr-337	307	30	section	section	NOUN
ftr-337	307	31	47	47	NUM
ftr-337	307	32	and	and	CCONJ
ftr-337	307	33	the	the	DET
ftr-337	307	34	energy	energy	NOUN
ftr-337	307	35	credit	credit	NOUN
ftr-337	307	36	under	under	ADP
ftr-337	307	37	section	section	NOUN
ftr-337	307	38	48	48	NUM
ftr-337	307	39	.	.	PUNCT
ftr-337	308	1	47	47	NUM
ftr-337	308	2	the	the	DET
ftr-337	308	3	history	history	NOUN
ftr-337	308	4	of	of	ADP
ftr-337	308	5	enactment	enactment	NOUN
ftr-337	308	6	,	,	PUNCT
ftr-337	308	7	suspension	suspension	NOUN
ftr-337	308	8	,	,	PUNCT
ftr-337	308	9	repeal	repeal	NOUN
ftr-337	308	10	,	,	PUNCT
ftr-337	308	11	and	and	CCONJ
ftr-337	308	12	reintroduction	reintroduction	NOUN
ftr-337	308	13	of	of	ADP
ftr-337	308	14	the	the	DET
ftr-337	308	15	investment	investment	NOUN
ftr-337	308	16	credit	credit	NOUN
ftr-337	308	17	in	in	ADP
ftr-337	308	18	the	the	DET
ftr-337	308	19	early	early	ADJ
ftr-337	308	20	years	year	NOUN
ftr-337	308	21	indicates	indicate	VERB
ftr-337	308	22	a	a	DET
ftr-337	308	23	legislative	legislative	ADJ
ftr-337	308	24	attempt	attempt	NOUN
ftr-337	308	25	to	to	PART
ftr-337	308	26	manage	manage	VERB
ftr-337	308	27	the	the	DET
ftr-337	308	28	pace	pace	NOUN
ftr-337	308	29	of	of	ADP
ftr-337	308	30	economic	economic	ADJ
ftr-337	308	31	growth	growth	NOUN
ftr-337	308	32	through	through	ADP
ftr-337	308	33	the	the	DET
ftr-337	308	34	giving	giving	NOUN
ftr-337	308	35	or	or	CCONJ
ftr-337	308	36	withholding	withholding	NOUN
ftr-337	308	37	of	of	ADP
ftr-337	308	38	40	40	NUM
ftr-337	308	39	.	.	PUNCT
ftr-337	309	1	president	president	PROPN
ftr-337	309	2	john	john	PROPN
ftr-337	309	3	f.	f.	PROPN
ftr-337	309	4	kennedy	kennedy	PROPN
ftr-337	309	5	,	,	PUNCT
ftr-337	309	6	economic	economic	ADJ
ftr-337	309	7	report	report	NOUN
ftr-337	309	8	of	of	ADP
ftr-337	309	9	the	the	DET
ftr-337	309	10	president	president	NOUN
ftr-337	309	11	(	(	PUNCT
ftr-337	309	12	jan	jan	PROPN
ftr-337	309	13	.	.	PROPN
ftr-337	309	14	1962	1962	NUM
ftr-337	309	15	)	)	PUNCT
ftr-337	309	16	.	.	PUNCT
ftr-337	310	1	41	41	NUM
ftr-337	310	2	.	.	PUNCT
ftr-337	311	1	s.	s.	PROPN
ftr-337	311	2	rep	rep	PROPN
ftr-337	311	3	.	.	PROPN
ftr-337	312	1	no	no	INTJ
ftr-337	312	2	.	.	PUNCT
ftr-337	313	1	87	87	NUM
ftr-337	313	2	-	-	SYM
ftr-337	313	3	1881	1881	NUM
ftr-337	313	4	,	,	PUNCT
ftr-337	313	5	at	at	ADP
ftr-337	313	6	19	19	NUM
ftr-337	313	7	(	(	PUNCT
ftr-337	313	8	1962	1962	NUM
ftr-337	313	9	)	)	PUNCT
ftr-337	313	10	.	.	PUNCT
ftr-337	314	1	42	42	NUM
ftr-337	314	2	.	.	PUNCT
ftr-337	315	1	revenue	revenue	NOUN
ftr-337	315	2	act	act	NOUN
ftr-337	315	3	of	of	ADP
ftr-337	315	4	1964	1964	NUM
ftr-337	315	5	,	,	PUNCT
ftr-337	315	6	pub	pub	NOUN
ftr-337	315	7	.	.	PUNCT
ftr-337	316	1	l.	l.	PROPN
ftr-337	316	2	no	no	INTJ
ftr-337	316	3	.	.	PROPN
ftr-337	317	1	88	88	NUM
ftr-337	317	2	-	-	SYM
ftr-337	317	3	272	272	NUM
ftr-337	317	4	,	,	PUNCT
ftr-337	317	5	§	§	NOUN
ftr-337	317	6	203	203	NUM
ftr-337	317	7	,	,	PUNCT
ftr-337	317	8	78	78	NUM
ftr-337	317	9	stat	stat	NOUN
ftr-337	317	10	.	.	PUNCT
ftr-337	318	1	19	19	NUM
ftr-337	318	2	,	,	PUNCT
ftr-337	318	3	33–35	33–35	NUM
ftr-337	318	4	.	.	NOUN
ftr-337	319	1	43	43	NUM
ftr-337	319	2	.	.	PUNCT
ftr-337	320	1	s.	s.	PROPN
ftr-337	320	2	rep	rep	PROPN
ftr-337	320	3	.	.	PROPN
ftr-337	321	1	no	no	PROPN
ftr-337	321	2	.	.	NOUN
ftr-337	322	1	88	88	NUM
ftr-337	322	2	-	-	SYM
ftr-337	322	3	830	830	NUM
ftr-337	322	4	,	,	PUNCT
ftr-337	322	5	at	at	ADP
ftr-337	322	6	40	40	NUM
ftr-337	322	7	(	(	PUNCT
ftr-337	322	8	1964	1964	NUM
ftr-337	322	9	)	)	PUNCT
ftr-337	322	10	.	.	PUNCT
ftr-337	323	1	according	accord	VERB
ftr-337	323	2	to	to	ADP
ftr-337	323	3	the	the	DET
ftr-337	323	4	senate	senate	PROPN
ftr-337	323	5	report	report	NOUN
ftr-337	323	6	accompanying	accompany	VERB
ftr-337	323	7	public	public	ADJ
ftr-337	323	8	law	law	NOUN
ftr-337	323	9	88	88	NUM
ftr-337	323	10	-	-	SYM
ftr-337	323	11	272	272	NUM
ftr-337	323	12	,	,	PUNCT
ftr-337	323	13	the	the	DET
ftr-337	323	14	basis	basis	NOUN
ftr-337	323	15	reduction	reduction	NOUN
ftr-337	323	16	provision	provision	NOUN
ftr-337	323	17	[	[	X
ftr-337	323	18	i]n	i]n	ADJ
ftr-337	323	19	effect	effect	NOUN
ftr-337	323	20	.	.	PUNCT
ftr-337	323	21	.	.	PUNCT
ftr-337	323	22	.	.	PUNCT
ftr-337	324	1	converted	convert	VERB
ftr-337	324	2	the	the	DET
ftr-337	324	3	7	7	NUM
ftr-337	324	4	-	-	PUNCT
ftr-337	324	5	percent	percent	NOUN
ftr-337	324	6	credit	credit	NOUN
ftr-337	324	7	into	into	ADP
ftr-337	324	8	a	a	DET
ftr-337	324	9	3½-percent	3½-percent	NUM
ftr-337	324	10	credit	credit	NOUN
ftr-337	324	11	for	for	ADP
ftr-337	324	12	corporations	corporation	NOUN
ftr-337	324	13	,	,	PUNCT
ftr-337	324	14	plus	plus	CCONJ
ftr-337	324	15	a	a	DET
ftr-337	324	16	7	7	NUM
ftr-337	324	17	-	-	PUNCT
ftr-337	324	18	percent	percent	NOUN
ftr-337	324	19	initial	initial	ADJ
ftr-337	324	20	depreciation	depreciation	NOUN
ftr-337	324	21	allowance	allowance	NOUN
ftr-337	324	22	.	.	PUNCT
ftr-337	325	1	this	this	DET
ftr-337	325	2	result	result	NOUN
ftr-337	325	3	occurs	occur	VERB
ftr-337	325	4	because	because	SCONJ
ftr-337	325	5	the	the	DET
ftr-337	325	6	decrease	decrease	NOUN
ftr-337	325	7	in	in	ADP
ftr-337	325	8	basis	basis	NOUN
ftr-337	325	9	of	of	ADP
ftr-337	325	10	the	the	DET
ftr-337	325	11	asset	asset	NOUN
ftr-337	325	12	which	which	PRON
ftr-337	325	13	may	may	AUX
ftr-337	325	14	be	be	AUX
ftr-337	325	15	written	write	VERB
ftr-337	325	16	off	off	ADP
ftr-337	325	17	means	mean	VERB
ftr-337	325	18	that	that	SCONJ
ftr-337	325	19	the	the	DET
ftr-337	325	20	equivalent	equivalent	NOUN
ftr-337	325	21	of	of	ADP
ftr-337	325	22	approximately	approximately	ADV
ftr-337	325	23	one	one	NUM
ftr-337	325	24	-	-	PUNCT
ftr-337	325	25	half	half	NOUN
ftr-337	325	26	of	of	ADP
ftr-337	325	27	the	the	DET
ftr-337	325	28	investment	investment	NOUN
ftr-337	325	29	credit	credit	NOUN
ftr-337	325	30	is	be	AUX
ftr-337	325	31	recouped	recoup	VERB
ftr-337	325	32	over	over	ADP
ftr-337	325	33	the	the	DET
ftr-337	325	34	life	life	NOUN
ftr-337	325	35	of	of	ADP
ftr-337	325	36	the	the	DET
ftr-337	325	37	asset	asset	NOUN
ftr-337	325	38	in	in	ADP
ftr-337	325	39	substantially	substantially	ADV
ftr-337	325	40	the	the	DET
ftr-337	325	41	same	same	ADJ
ftr-337	325	42	manner	manner	NOUN
ftr-337	325	43	as	as	ADP
ftr-337	325	44	an	an	DET
ftr-337	325	45	initial	initial	ADJ
ftr-337	325	46	depreciation	depreciation	NOUN
ftr-337	325	47	allowance	allowance	NOUN
ftr-337	325	48	.	.	PUNCT
ftr-337	326	1	this	this	DET
ftr-337	326	2	effect	effect	NOUN
ftr-337	326	3	substantially	substantially	ADV
ftr-337	326	4	reduces	reduce	VERB
ftr-337	326	5	the	the	DET
ftr-337	326	6	incentive	incentive	NOUN
ftr-337	326	7	effect	effect	NOUN
ftr-337	326	8	of	of	ADP
ftr-337	326	9	the	the	DET
ftr-337	326	10	credit	credit	NOUN
ftr-337	326	11	,	,	PUNCT
ftr-337	326	12	since	since	SCONJ
ftr-337	326	13	it	it	PRON
ftr-337	326	14	means	mean	VERB
ftr-337	326	15	that	that	SCONJ
ftr-337	326	16	approximately	approximately	ADV
ftr-337	326	17	half	half	NOUN
ftr-337	326	18	of	of	ADP
ftr-337	326	19	the	the	DET
ftr-337	326	20	benefits	benefit	NOUN
ftr-337	326	21	must	must	AUX
ftr-337	326	22	be	be	AUX
ftr-337	326	23	restored	restore	VERB
ftr-337	326	24	over	over	ADP
ftr-337	326	25	the	the	DET
ftr-337	326	26	useful	useful	ADJ
ftr-337	326	27	life	life	NOUN
ftr-337	326	28	of	of	ADP
ftr-337	326	29	the	the	DET
ftr-337	326	30	asset	asset	NOUN
ftr-337	326	31	.	.	PUNCT
ftr-337	327	1	in	in	ADP
ftr-337	327	2	effect	effect	NOUN
ftr-337	327	3	,	,	PUNCT
ftr-337	327	4	this	this	PRON
ftr-337	327	5	transforms	transform	VERB
ftr-337	327	6	one	one	NUM
ftr-337	327	7	-	-	PUNCT
ftr-337	327	8	half	half	NOUN
ftr-337	327	9	of	of	ADP
ftr-337	327	10	the	the	DET
ftr-337	327	11	credit	credit	NOUN
ftr-337	327	12	into	into	ADP
ftr-337	327	13	an	an	DET
ftr-337	327	14	interest	interest	NOUN
ftr-337	327	15	-	-	PUNCT
ftr-337	327	16	free	free	ADJ
ftr-337	327	17	loan	loan	NOUN
ftr-337	327	18	.	.	PUNCT
ftr-337	328	1	i	i	PRON
ftr-337	328	2	d.	d.	PROPN
ftr-337	328	3	44	44	NUM
ftr-337	328	4	.	.	PUNCT
ftr-337	328	5	act	act	PROPN
ftr-337	328	6	of	of	ADP
ftr-337	328	7	nov	nov	PROPN
ftr-337	328	8	.	.	PROPN
ftr-337	328	9	8	8	NUM
ftr-337	328	10	,	,	PUNCT
ftr-337	328	11	1966	1966	NUM
ftr-337	328	12	,	,	PUNCT
ftr-337	328	13	pub	pub	NOUN
ftr-337	328	14	.	.	PUNCT
ftr-337	329	1	l.	l.	PROPN
ftr-337	329	2	no	no	INTJ
ftr-337	329	3	.	.	PROPN
ftr-337	329	4	89	89	NUM
ftr-337	329	5	-	-	SYM
ftr-337	329	6	800	800	NUM
ftr-337	329	7	,	,	PUNCT
ftr-337	329	8	80	80	NUM
ftr-337	329	9	stat	stat	NOUN
ftr-337	329	10	.	.	PUNCT
ftr-337	330	1	1508	1508	NUM
ftr-337	330	2	.	.	PUNCT
ftr-337	331	1	45	45	NUM
ftr-337	331	2	.	.	PUNCT
ftr-337	331	3	tax	tax	NOUN
ftr-337	331	4	reform	reform	PROPN
ftr-337	331	5	act	act	NOUN
ftr-337	331	6	of	of	ADP
ftr-337	331	7	1969	1969	NUM
ftr-337	331	8	,	,	PUNCT
ftr-337	331	9	pub	pub	NOUN
ftr-337	331	10	.	.	PUNCT
ftr-337	332	1	l.	l.	PROPN
ftr-337	332	2	no	no	INTJ
ftr-337	332	3	.	.	PROPN
ftr-337	333	1	91	91	NUM
ftr-337	333	2	-	-	SYM
ftr-337	333	3	172	172	NUM
ftr-337	333	4	,	,	PUNCT
ftr-337	333	5	83	83	NUM
ftr-337	333	6	stat	stat	NOUN
ftr-337	333	7	.	.	PUNCT
ftr-337	334	1	487	487	NUM
ftr-337	334	2	.	.	X
ftr-337	335	1	46	46	NUM
ftr-337	335	2	.	.	PUNCT
ftr-337	335	3	tra	tra	PROPN
ftr-337	335	4	of	of	ADP
ftr-337	335	5	1975	1975	NUM
ftr-337	335	6	,	,	PUNCT
ftr-337	335	7	supra	supra	PROPN
ftr-337	335	8	note	note	PROPN
ftr-337	335	9	37	37	NUM
ftr-337	335	10	,	,	PUNCT
ftr-337	335	11	§	§	PROPN
ftr-337	335	12	301(a	301(a	NUM
ftr-337	335	13	)	)	PUNCT
ftr-337	335	14	,	,	PUNCT
ftr-337	335	15	89	89	NUM
ftr-337	335	16	stat	stat	NOUN
ftr-337	335	17	.	.	PUNCT
ftr-337	336	1	at	at	ADP
ftr-337	336	2	36	36	NUM
ftr-337	336	3	.	.	PUNCT
ftr-337	337	1	47	47	NUM
ftr-337	337	2	.	.	PUNCT
ftr-337	338	1	see	see	VERB
ftr-337	338	2	infra	infra	NOUN
ftr-337	338	3	note	note	VERB
ftr-337	338	4	125–29	125–29	NUM
ftr-337	338	5	,	,	PUNCT
ftr-337	338	6	187–91	187–91	NUM
ftr-337	338	7	and	and	CCONJ
ftr-337	338	8	accompanying	accompany	VERB
ftr-337	338	9	text	text	NOUN
ftr-337	338	10	.	.	PUNCT
ftr-337	339	1	642	642	NUM
ftr-337	339	2	florida	florida	PROPN
ftr-337	339	3	tax	tax	PROPN
ftr-337	339	4	review	review	NOUN
ftr-337	339	5	[	[	X
ftr-337	339	6	vol.12:9	vol.12:9	NOUN
ftr-337	339	7	tax	tax	NOUN
ftr-337	339	8	incentives	incentive	NOUN
ftr-337	339	9	—	—	PUNCT
ftr-337	339	10	to	to	PART
ftr-337	339	11	accelerate	accelerate	VERB
ftr-337	339	12	or	or	CCONJ
ftr-337	339	13	slow	slow	VERB
ftr-337	339	14	,	,	PUNCT
ftr-337	339	15	as	as	SCONJ
ftr-337	339	16	opposed	oppose	VERB
ftr-337	339	17	to	to	PART
ftr-337	339	18	cause	cause	VERB
ftr-337	339	19	,	,	PUNCT
ftr-337	339	20	in	in	ADP
ftr-337	339	21	absolute	absolute	ADJ
ftr-337	339	22	terms	term	NOUN
ftr-337	339	23	,	,	PUNCT
ftr-337	339	24	economic	economic	ADJ
ftr-337	339	25	investment	investment	NOUN
ftr-337	339	26	.	.	PUNCT
ftr-337	340	1	reportedly	reportedly	ADV
ftr-337	340	2	,	,	PUNCT
ftr-337	340	3	the	the	DET
ftr-337	340	4	suspension	suspension	NOUN
ftr-337	340	5	of	of	ADP
ftr-337	340	6	the	the	DET
ftr-337	340	7	credit	credit	NOUN
ftr-337	340	8	in	in	ADP
ftr-337	340	9	october	october	PROPN
ftr-337	340	10	1966	1966	NUM
ftr-337	340	11	was	be	AUX
ftr-337	340	12	in	in	ADP
ftr-337	340	13	direct	direct	ADJ
ftr-337	340	14	response	response	NOUN
ftr-337	340	15	to	to	ADP
ftr-337	340	16	an	an	DET
ftr-337	340	17	overheated	overheated	ADJ
ftr-337	340	18	economy	economy	NOUN
ftr-337	340	19	and	and	CCONJ
ftr-337	340	20	a	a	DET
ftr-337	340	21	boom	boom	NOUN
ftr-337	340	22	in	in	ADP
ftr-337	340	23	new	new	ADJ
ftr-337	340	24	investments	investment	NOUN
ftr-337	340	25	.	.	PUNCT
ftr-337	341	1	announced	announce	VERB
ftr-337	341	2	to	to	PART
ftr-337	341	3	last	last	VERB
ftr-337	341	4	through	through	ADP
ftr-337	341	5	december	december	PROPN
ftr-337	341	6	1967	1967	NUM
ftr-337	341	7	,	,	PUNCT
ftr-337	341	8	the	the	DET
ftr-337	341	9	suspension	suspension	NOUN
ftr-337	341	10	was	be	AUX
ftr-337	341	11	meant	mean	VERB
ftr-337	341	12	to	to	PART
ftr-337	341	13	restrain	restrain	VERB
ftr-337	341	14	the	the	DET
ftr-337	341	15	pace	pace	NOUN
ftr-337	341	16	of	of	ADP
ftr-337	341	17	investment	investment	NOUN
ftr-337	341	18	outlays	outlay	NOUN
ftr-337	341	19	.	.	PUNCT
ftr-337	342	1	however	however	ADV
ftr-337	342	2	,	,	PUNCT
ftr-337	342	3	when	when	SCONJ
ftr-337	342	4	the	the	DET
ftr-337	342	5	economy	economy	NOUN
ftr-337	342	6	began	begin	VERB
ftr-337	342	7	to	to	PART
ftr-337	342	8	sag	sag	VERB
ftr-337	342	9	early	early	ADV
ftr-337	342	10	in	in	ADP
ftr-337	342	11	1967	1967	NUM
ftr-337	342	12	the	the	DET
ftr-337	342	13	suspension	suspension	NOUN
ftr-337	342	14	of	of	ADP
ftr-337	342	15	the	the	DET
ftr-337	342	16	investment	investment	NOUN
ftr-337	342	17	credit	credit	NOUN
ftr-337	342	18	was	be	AUX
ftr-337	342	19	lifted	lift	VERB
ftr-337	342	20	after	after	ADP
ftr-337	342	21	only	only	ADV
ftr-337	342	22	five	five	NUM
ftr-337	342	23	months	month	NOUN
ftr-337	342	24	in	in	ADP
ftr-337	342	25	march	march	PROPN
ftr-337	342	26	1967	1967	NUM
ftr-337	342	27	.	.	PUNCT
ftr-337	343	1	economists	economist	NOUN
ftr-337	343	2	since	since	SCONJ
ftr-337	343	3	have	have	AUX
ftr-337	343	4	noted	note	VERB
ftr-337	343	5	that	that	SCONJ
ftr-337	343	6	the	the	DET
ftr-337	343	7	lag	lag	NOUN
ftr-337	343	8	between	between	ADP
ftr-337	343	9	enactment	enactment	NOUN
ftr-337	343	10	(	(	PUNCT
ftr-337	343	11	or	or	CCONJ
ftr-337	343	12	suspension	suspension	NOUN
ftr-337	343	13	)	)	PUNCT
ftr-337	343	14	of	of	ADP
ftr-337	343	15	such	such	ADJ
ftr-337	343	16	stimulus	stimulus	NOUN
ftr-337	343	17	to	to	ADP
ftr-337	343	18	investment	investment	NOUN
ftr-337	343	19	activity	activity	NOUN
ftr-337	343	20	and	and	CCONJ
ftr-337	343	21	actual	actual	ADJ
ftr-337	343	22	marketplace	marketplace	NOUN
ftr-337	343	23	response	response	NOUN
ftr-337	343	24	as	as	SCONJ
ftr-337	343	25	measured	measure	VERB
ftr-337	343	26	by	by	ADP
ftr-337	343	27	investment	investment	NOUN
ftr-337	343	28	outlays	outlay	NOUN
ftr-337	343	29	is	be	AUX
ftr-337	343	30	such	such	ADJ
ftr-337	343	31	that	that	SCONJ
ftr-337	343	32	legislative	legislative	ADJ
ftr-337	343	33	actions	action	NOUN
ftr-337	343	34	like	like	ADP
ftr-337	343	35	the	the	DET
ftr-337	343	36	one	one	NUM
ftr-337	343	37	in	in	ADP
ftr-337	343	38	1966	1966	NUM
ftr-337	343	39	are	be	AUX
ftr-337	343	40	destined	destine	VERB
ftr-337	343	41	to	to	PART
ftr-337	343	42	miss	miss	VERB
ftr-337	343	43	the	the	DET
ftr-337	343	44	mark	mark	NOUN
ftr-337	343	45	.	.	PUNCT
ftr-337	344	1	48	48	NUM
ftr-337	345	1	the	the	DET
ftr-337	345	2	investment	investment	NOUN
ftr-337	345	3	credit	credit	NOUN
ftr-337	345	4	was	be	AUX
ftr-337	345	5	neither	neither	CCONJ
ftr-337	345	6	transferable	transferable	ADJ
ftr-337	345	7	nor	nor	CCONJ
ftr-337	345	8	refundable	refundable	ADJ
ftr-337	345	9	,	,	PUNCT
ftr-337	345	10	thereby	thereby	ADV
ftr-337	345	11	generally	generally	ADV
ftr-337	345	12	restricting	restrict	VERB
ftr-337	345	13	its	its	PRON
ftr-337	345	14	value	value	NOUN
ftr-337	345	15	to	to	ADP
ftr-337	345	16	taxpayers	taxpayer	NOUN
ftr-337	345	17	with	with	ADP
ftr-337	345	18	current	current	ADJ
ftr-337	345	19	tax	tax	NOUN
ftr-337	345	20	liabilities	liability	NOUN
ftr-337	345	21	.	.	PUNCT
ftr-337	346	1	49	49	NUM
ftr-337	346	2	however	however	ADV
ftr-337	346	3	an	an	DET
ftr-337	346	4	element	element	NOUN
ftr-337	346	5	of	of	ADP
ftr-337	346	6	the	the	DET
ftr-337	346	7	investment	investment	NOUN
ftr-337	346	8	credit	credit	NOUN
ftr-337	346	9	,	,	PUNCT
ftr-337	346	10	dating	date	VERB
ftr-337	346	11	back	back	ADV
ftr-337	346	12	to	to	ADP
ftr-337	346	13	first	first	ADJ
ftr-337	346	14	enactment	enactment	NOUN
ftr-337	346	15	,	,	PUNCT
ftr-337	346	16	is	be	AUX
ftr-337	346	17	the	the	DET
ftr-337	346	18	ability	ability	NOUN
ftr-337	346	19	of	of	ADP
ftr-337	346	20	a	a	DET
ftr-337	346	21	lessor	lessor	NOUN
ftr-337	346	22	to	to	PART
ftr-337	346	23	“	"	PUNCT
ftr-337	346	24	cede	cede	VERB
ftr-337	346	25	”	"	PUNCT
ftr-337	346	26	its	its	PRON
ftr-337	346	27	investment	investment	NOUN
ftr-337	346	28	credit	credit	NOUN
ftr-337	346	29	to	to	ADP
ftr-337	346	30	“	"	PUNCT
ftr-337	346	31	the	the	DET
ftr-337	346	32	party	party	NOUN
ftr-337	346	33	actually	actually	ADV
ftr-337	346	34	generating	generate	VERB
ftr-337	346	35	the	the	DET
ftr-337	346	36	demand	demand	NOUN
ftr-337	346	37	for	for	ADP
ftr-337	346	38	the	the	DET
ftr-337	346	39	investment	investment	NOUN
ftr-337	346	40	”	"	PUNCT
ftr-337	346	41	—	—	PUNCT
ftr-337	346	42	the	the	DET
ftr-337	346	43	lessee	lessee	NOUN
ftr-337	346	44	.	.	PUNCT
ftr-337	347	1	50	50	NUM
ftr-337	347	2	the	the	DET
ftr-337	347	3	provision	provision	NOUN
ftr-337	347	4	was	be	AUX
ftr-337	347	5	explained	explain	VERB
ftr-337	347	6	in	in	ADP
ftr-337	347	7	the	the	DET
ftr-337	347	8	senate	senate	PROPN
ftr-337	347	9	report	report	NOUN
ftr-337	347	10	as	as	SCONJ
ftr-337	347	11	follows	follow	VERB
ftr-337	347	12	:	:	PUNCT
ftr-337	347	13	if	if	SCONJ
ftr-337	347	14	the	the	DET
ftr-337	347	15	lessor	lessor	NOUN
ftr-337	347	16	makes	make	VERB
ftr-337	347	17	this	this	DET
ftr-337	347	18	election	election	NOUN
ftr-337	347	19	,	,	PUNCT
ftr-337	347	20	then	then	ADV
ftr-337	347	21	the	the	DET
ftr-337	347	22	lessee	lessee	NOUN
ftr-337	347	23	is	be	AUX
ftr-337	347	24	treated	treat	VERB
ftr-337	347	25	for	for	ADP
ftr-337	347	26	purposes	purpose	NOUN
ftr-337	347	27	of	of	ADP
ftr-337	347	28	this	this	DET
ftr-337	347	29	provision	provision	NOUN
ftr-337	347	30	as	as	SCONJ
ftr-337	347	31	if	if	SCONJ
ftr-337	347	32	he	he	PRON
ftr-337	347	33	had	have	AUX
ftr-337	347	34	acquired	acquire	VERB
ftr-337	347	35	the	the	DET
ftr-337	347	36	property	property	NOUN
ftr-337	347	37	himself	himself	PRON
ftr-337	347	38	,	,	PUNCT
ftr-337	347	39	that	that	ADV
ftr-337	347	40	is	is	ADV
ftr-337	347	41	,	,	PUNCT
ftr-337	347	42	generally	generally	ADV
ftr-337	347	43	he	he	PRON
ftr-337	347	44	will	will	AUX
ftr-337	347	45	be	be	AUX
ftr-337	347	46	treated	treat	VERB
ftr-337	347	47	as	as	SCONJ
ftr-337	347	48	if	if	SCONJ
ftr-337	347	49	he	he	PRON
ftr-337	347	50	had	have	AUX
ftr-337	347	51	acquired	acquire	VERB
ftr-337	347	52	the	the	DET
ftr-337	347	53	property	property	NOUN
ftr-337	347	54	for	for	ADP
ftr-337	347	55	the	the	DET
ftr-337	347	56	lessor	lessor	NOUN
ftr-337	347	57	’s	’s	PART
ftr-337	347	58	cost	cost	NOUN
ftr-337	347	59	or	or	CCONJ
ftr-337	347	60	other	other	ADJ
ftr-337	347	61	basis	basis	NOUN
ftr-337	347	62	for	for	ADP
ftr-337	347	63	the	the	DET
ftr-337	347	64	property	property	NOUN
ftr-337	347	65	.	.	PUNCT
ftr-337	348	1	however	however	ADV
ftr-337	348	2	,	,	PUNCT
ftr-337	348	3	if	if	SCONJ
ftr-337	348	4	the	the	DET
ftr-337	348	5	lessor	lessor	NOUN
ftr-337	348	6	constructed	construct	VERB
ftr-337	348	7	the	the	DET
ftr-337	348	8	property	property	NOUN
ftr-337	348	9	(	(	PUNCT
ftr-337	348	10	or	or	CCONJ
ftr-337	348	11	a	a	DET
ftr-337	348	12	corporation	corporation	NOUN
ftr-337	348	13	controlled	control	VERB
ftr-337	348	14	by	by	ADP
ftr-337	348	15	or	or	CCONJ
ftr-337	348	16	which	which	PRON
ftr-337	348	17	controlled	control	VERB
ftr-337	348	18	the	the	DET
ftr-337	348	19	lessor	lessor	NOUN
ftr-337	348	20	did	do	VERB
ftr-337	348	21	so	so	ADV
ftr-337	348	22	)	)	PUNCT
ftr-337	348	23	the	the	DET
ftr-337	348	24	lessee	lessee	NOUN
ftr-337	348	25	is	be	AUX
ftr-337	348	26	treated	treat	VERB
ftr-337	348	27	as	as	ADP
ftr-337	348	28	having	having	AUX
ftr-337	348	29	acquired	acquire	VERB
ftr-337	348	30	the	the	DET
ftr-337	348	31	property	property	NOUN
ftr-337	348	32	for	for	ADP
ftr-337	348	33	its	its	PRON
ftr-337	348	34	fair	fair	ADJ
ftr-337	348	35	market	market	NOUN
ftr-337	348	36	value	value	NOUN
ftr-337	348	37	.	.	PUNCT
ftr-337	349	1	the	the	DET
ftr-337	349	2	useful	useful	ADJ
ftr-337	349	3	life	life	NOUN
ftr-337	349	4	of	of	ADP
ftr-337	349	5	the	the	DET
ftr-337	349	6	property	property	NOUN
ftr-337	349	7	in	in	ADP
ftr-337	349	8	the	the	DET
ftr-337	349	9	hands	hand	NOUN
ftr-337	349	10	of	of	ADP
ftr-337	349	11	the	the	DET
ftr-337	349	12	lessee	lessee	NOUN
ftr-337	349	13	in	in	ADP
ftr-337	349	14	such	such	ADJ
ftr-337	349	15	cases	case	NOUN
ftr-337	349	16	is	be	AUX
ftr-337	349	17	to	to	PART
ftr-337	349	18	be	be	AUX
ftr-337	349	19	its	its	PRON
ftr-337	349	20	useful	useful	ADJ
ftr-337	349	21	life	life	NOUN
ftr-337	349	22	in	in	ADP
ftr-337	349	23	the	the	DET
ftr-337	349	24	hands	hand	NOUN
ftr-337	349	25	of	of	ADP
ftr-337	349	26	the	the	DET
ftr-337	349	27	lessor	lessor	NOUN
ftr-337	349	28	for	for	ADP
ftr-337	349	29	purposes	purpose	NOUN
ftr-337	349	30	of	of	ADP
ftr-337	349	31	computing	compute	VERB
ftr-337	349	32	the	the	DET
ftr-337	349	33	size	size	NOUN
ftr-337	349	34	of	of	ADP
ftr-337	349	35	the	the	DET
ftr-337	349	36	credit	credit	NOUN
ftr-337	349	37	available	available	ADJ
ftr-337	349	38	.	.	PUNCT
ftr-337	350	1	this	this	PRON
ftr-337	350	2	is	be	AUX
ftr-337	350	3	true	true	ADJ
ftr-337	350	4	whether	whether	SCONJ
ftr-337	350	5	or	or	CCONJ
ftr-337	350	6	not	not	PART
ftr-337	350	7	the	the	DET
ftr-337	350	8	lease	lease	NOUN
ftr-337	350	9	itself	itself	PRON
ftr-337	350	10	is	be	AUX
ftr-337	350	11	for	for	ADP
ftr-337	350	12	a	a	DET
ftr-337	350	13	shorter	short	ADJ
ftr-337	350	14	period	period	NOUN
ftr-337	350	15	of	of	ADP
ftr-337	350	16	time	time	NOUN
ftr-337	350	17	.	.	PUNCT
ftr-337	351	1	of	of	ADP
ftr-337	351	2	course	course	NOUN
ftr-337	351	3	,	,	PUNCT
ftr-337	351	4	in	in	ADP
ftr-337	351	5	such	such	ADJ
ftr-337	351	6	cases	case	NOUN
ftr-337	351	7	if	if	SCONJ
ftr-337	351	8	the	the	DET
ftr-337	351	9	lessee	lessee	NOUN
ftr-337	351	10	does	do	AUX
ftr-337	351	11	not	not	PART
ftr-337	351	12	renew	renew	VERB
ftr-337	351	13	the	the	DET
ftr-337	351	14	lease	lease	NOUN
ftr-337	351	15	and	and	CCONJ
ftr-337	351	16	hold	hold	VERB
ftr-337	351	17	the	the	DET
ftr-337	351	18	property	property	NOUN
ftr-337	351	19	for	for	ADP
ftr-337	351	20	the	the	DET
ftr-337	351	21	estimated	estimate	VERB
ftr-337	351	22	useful	useful	ADJ
ftr-337	351	23	life	life	NOUN
ftr-337	351	24	of	of	ADP
ftr-337	351	25	48	48	NUM
ftr-337	351	26	.	.	PUNCT
ftr-337	352	1	see	see	VERB
ftr-337	352	2	john	john	PROPN
ftr-337	352	3	lintner	lintner	PROPN
ftr-337	352	4	,	,	PUNCT
ftr-337	352	5	do	do	AUX
ftr-337	352	6	we	we	PRON
ftr-337	352	7	know	know	VERB
ftr-337	352	8	enough	enough	ADV
ftr-337	352	9	to	to	PART
ftr-337	352	10	adopt	adopt	VERB
ftr-337	352	11	a	a	DET
ftr-337	352	12	variable	variable	ADJ
ftr-337	352	13	investment	investment	NOUN
ftr-337	352	14	tax	tax	NOUN
ftr-337	352	15	credit	credit	NOUN
ftr-337	352	16	?	?	PUNCT
ftr-337	352	17	,	,	PUNCT
ftr-337	352	18	in	in	ADP
ftr-337	352	19	federal	federal	PROPN
ftr-337	352	20	reserve	reserve	PROPN
ftr-337	352	21	bank	bank	PROPN
ftr-337	352	22	of	of	ADP
ftr-337	352	23	boston	boston	PROPN
ftr-337	352	24	conference	conference	PROPN
ftr-337	352	25	series	series	PROPN
ftr-337	352	26	11	11	NUM
ftr-337	352	27	,	,	PUNCT
ftr-337	352	28	credit	credit	NOUN
ftr-337	352	29	allocation	allocation	NOUN
ftr-337	352	30	techniques	technique	NOUN
ftr-337	352	31	and	and	CCONJ
ftr-337	352	32	monetary	monetary	ADJ
ftr-337	352	33	policy	policy	NOUN
ftr-337	352	34	113	113	NUM
ftr-337	352	35	,	,	PUNCT
ftr-337	352	36	(	(	PUNCT
ftr-337	352	37	1973	1973	NUM
ftr-337	352	38	)	)	PUNCT
ftr-337	352	39	.	.	PUNCT
ftr-337	353	1	49	49	NUM
ftr-337	353	2	.	.	PUNCT
ftr-337	354	1	the	the	DET
ftr-337	354	2	senate	senate	PROPN
ftr-337	354	3	report	report	NOUN
ftr-337	354	4	notes	note	VERB
ftr-337	354	5	that	that	SCONJ
ftr-337	354	6	“	"	PUNCT
ftr-337	354	7	[	[	X
ftr-337	354	8	t]he	t]he	ADJ
ftr-337	354	9	tax	tax	NOUN
ftr-337	354	10	credit	credit	NOUN
ftr-337	354	11	,	,	PUNCT
ftr-337	354	12	under	under	ADP
ftr-337	354	13	the	the	DET
ftr-337	354	14	bill	bill	NOUN
ftr-337	354	15	,	,	PUNCT
ftr-337	354	16	as	as	SCONJ
ftr-337	354	17	amended	amend	VERB
ftr-337	354	18	by	by	ADP
ftr-337	354	19	your	your	PRON
ftr-337	354	20	committee	committee	NOUN
ftr-337	354	21	(	(	PUNCT
ftr-337	354	22	sec	sec	PROPN
ftr-337	354	23	.	.	PROPN
ftr-337	354	24	46(a)(2	46(a)(2	NUM
ftr-337	354	25	)	)	PUNCT
ftr-337	354	26	)	)	PUNCT
ftr-337	354	27	may	may	AUX
ftr-337	354	28	not	not	PART
ftr-337	354	29	exceed	exceed	VERB
ftr-337	354	30	the	the	DET
ftr-337	354	31	tax	tax	NOUN
ftr-337	354	32	liability	liability	NOUN
ftr-337	354	33	,	,	PUNCT
ftr-337	354	34	or	or	CCONJ
ftr-337	354	35	if	if	SCONJ
ftr-337	354	36	the	the	DET
ftr-337	354	37	tax	tax	NOUN
ftr-337	354	38	liability	liability	NOUN
ftr-337	354	39	is	be	AUX
ftr-337	354	40	in	in	ADP
ftr-337	354	41	excess	excess	NOUN
ftr-337	354	42	of	of	ADP
ftr-337	354	43	$	$	SYM
ftr-337	354	44	25,000	25,000	NUM
ftr-337	354	45	,	,	PUNCT
ftr-337	354	46	may	may	AUX
ftr-337	354	47	not	not	PART
ftr-337	354	48	exceed	exceed	VERB
ftr-337	354	49	$	$	SYM
ftr-337	354	50	25,000	25,000	NUM
ftr-337	354	51	plus	plus	CCONJ
ftr-337	354	52	25	25	NUM
ftr-337	354	53	percent	percent	NOUN
ftr-337	354	54	of	of	ADP
ftr-337	354	55	the	the	DET
ftr-337	354	56	tax	tax	NOUN
ftr-337	354	57	liability	liability	NOUN
ftr-337	354	58	over	over	ADP
ftr-337	354	59	this	this	DET
ftr-337	354	60	amount	amount	NOUN
ftr-337	354	61	.	.	PUNCT
ftr-337	355	1	this	this	PRON
ftr-337	355	2	.	.	PUNCT
ftr-337	355	3	.	.	PUNCT
ftr-337	355	4	.	.	PUNCT
ftr-337	356	1	is	be	AUX
ftr-337	356	2	designed	design	VERB
ftr-337	356	3	to	to	PART
ftr-337	356	4	prevent	prevent	VERB
ftr-337	356	5	[	[	X
ftr-337	356	6	the	the	DET
ftr-337	356	7	credit	credit	NOUN
ftr-337	356	8	]	]	PUNCT
ftr-337	356	9	from	from	ADP
ftr-337	356	10	relieving	relieve	VERB
ftr-337	356	11	the	the	DET
ftr-337	356	12	taxpayer	taxpayer	NOUN
ftr-337	356	13	from	from	ADP
ftr-337	356	14	any	any	DET
ftr-337	356	15	substantial	substantial	ADJ
ftr-337	356	16	contribution	contribution	NOUN
ftr-337	356	17	.	.	PUNCT
ftr-337	356	18	”	"	PUNCT
ftr-337	357	1	s.	s.	PROPN
ftr-337	357	2	rep	rep	PROPN
ftr-337	357	3	.	.	PROPN
ftr-337	358	1	no	no	PROPN
ftr-337	358	2	.	.	PUNCT
ftr-337	359	1	87	87	NUM
ftr-337	359	2	-	-	SYM
ftr-337	359	3	1881	1881	NUM
ftr-337	359	4	,	,	PUNCT
ftr-337	359	5	at	at	ADP
ftr-337	359	6	17	17	NUM
ftr-337	359	7	(	(	PUNCT
ftr-337	359	8	1962	1962	NUM
ftr-337	359	9	)	)	PUNCT
ftr-337	359	10	(	(	PUNCT
ftr-337	359	11	emphasis	emphasis	NOUN
ftr-337	359	12	added	add	VERB
ftr-337	359	13	)	)	PUNCT
ftr-337	359	14	.	.	PUNCT
ftr-337	360	1	the	the	DET
ftr-337	360	2	inclusion	inclusion	NOUN
ftr-337	360	3	of	of	ADP
ftr-337	360	4	credit	credit	NOUN
ftr-337	360	5	carry	carry	VERB
ftr-337	360	6	backs	back	NOUN
ftr-337	360	7	and	and	CCONJ
ftr-337	360	8	carry	carry	VERB
ftr-337	360	9	forwards	forward	NOUN
ftr-337	360	10	was	be	AUX
ftr-337	360	11	seen	see	VERB
ftr-337	360	12	as	as	ADP
ftr-337	360	13	ameliorative	ameliorative	ADJ
ftr-337	360	14	.	.	PUNCT
ftr-337	361	1	see	see	VERB
ftr-337	361	2	h.r	h.r	PROPN
ftr-337	361	3	.	.	PROPN
ftr-337	361	4	rep	rep	PROPN
ftr-337	361	5	.	.	PROPN
ftr-337	362	1	no	no	INTJ
ftr-337	362	2	.	.	PUNCT
ftr-337	363	1	87	87	NUM
ftr-337	363	2	-	-	SYM
ftr-337	363	3	1447	1447	NUM
ftr-337	363	4	,	,	PUNCT
ftr-337	363	5	at	at	ADP
ftr-337	363	6	10	10	NUM
ftr-337	363	7	(	(	PUNCT
ftr-337	363	8	1962	1962	NUM
ftr-337	363	9	)	)	PUNCT
ftr-337	363	10	.	.	PUNCT
ftr-337	364	1	50	50	NUM
ftr-337	364	2	.	.	PUNCT
ftr-337	365	1	s.	s.	PROPN
ftr-337	365	2	rep	rep	PROPN
ftr-337	365	3	.	.	PROPN
ftr-337	366	1	no	no	INTJ
ftr-337	366	2	.	.	PUNCT
ftr-337	367	1	87	87	NUM
ftr-337	367	2	-	-	SYM
ftr-337	367	3	1881	1881	NUM
ftr-337	367	4	,	,	PUNCT
ftr-337	367	5	at	at	ADP
ftr-337	367	6	19	19	NUM
ftr-337	367	7	(	(	PUNCT
ftr-337	367	8	1962	1962	NUM
ftr-337	367	9	)	)	PUNCT
ftr-337	367	10	.	.	PUNCT
ftr-337	368	1	2012	2012	NUM
ftr-337	368	2	]	]	PUNCT
ftr-337	368	3	monetization	monetization	NOUN
ftr-337	368	4	of	of	ADP
ftr-337	368	5	business	business	NOUN
ftr-337	368	6	tax	tax	NOUN
ftr-337	368	7	credits	credit	NOUN
ftr-337	368	8	643	643	NUM
ftr-337	368	9	the	the	DET
ftr-337	368	10	property	property	NOUN
ftr-337	368	11	in	in	ADP
ftr-337	368	12	the	the	DET
ftr-337	368	13	hands	hand	NOUN
ftr-337	368	14	of	of	ADP
ftr-337	368	15	the	the	DET
ftr-337	368	16	lessor	lessor	NOUN
ftr-337	368	17	,	,	PUNCT
ftr-337	368	18	then	then	ADV
ftr-337	368	19	a	a	DET
ftr-337	368	20	downward	downward	ADJ
ftr-337	368	21	adjustment	adjustment	NOUN
ftr-337	368	22	will	will	AUX
ftr-337	368	23	be	be	AUX
ftr-337	368	24	made	make	VERB
ftr-337	368	25	in	in	ADP
ftr-337	368	26	his	his	PRON
ftr-337	368	27	investment	investment	NOUN
ftr-337	368	28	credit	credit	NOUN
ftr-337	368	29	.	.	PUNCT
ftr-337	369	1	where	where	SCONJ
ftr-337	369	2	the	the	DET
ftr-337	369	3	lessee	lessee	NOUN
ftr-337	369	4	is	be	AUX
ftr-337	369	5	allowed	allow	VERB
ftr-337	369	6	the	the	DET
ftr-337	369	7	investment	investment	NOUN
ftr-337	369	8	credit	credit	NOUN
ftr-337	369	9	there	there	PRON
ftr-337	369	10	is	be	VERB
ftr-337	369	11	no	no	DET
ftr-337	369	12	adjustment	adjustment	NOUN
ftr-337	369	13	of	of	ADP
ftr-337	369	14	the	the	DET
ftr-337	369	15	lessor	lessor	NOUN
ftr-337	369	16	’s	’s	PART
ftr-337	369	17	basis	basis	NOUN
ftr-337	369	18	for	for	ADP
ftr-337	369	19	depreciation	depreciation	NOUN
ftr-337	369	20	.	.	PUNCT
ftr-337	369	21	.	.	PUNCT
ftr-337	370	1	.	.	PUNCT
ftr-337	371	1	but	but	CCONJ
ftr-337	371	2	a	a	DET
ftr-337	371	3	reduction	reduction	NOUN
ftr-337	371	4	of	of	ADP
ftr-337	371	5	the	the	DET
ftr-337	371	6	lessee	lessee	NOUN
ftr-337	371	7	’s	’s	PART
ftr-337	371	8	deduction	deduction	NOUN
ftr-337	371	9	for	for	ADP
ftr-337	371	10	rent	rent	NOUN
ftr-337	371	11	is	be	AUX
ftr-337	371	12	provided	provide	VERB
ftr-337	371	13	.	.	PUNCT
ftr-337	372	1	51	51	NUM
ftr-337	372	2	under	under	ADP
ftr-337	372	3	the	the	DET
ftr-337	372	4	current	current	ADJ
ftr-337	372	5	formulation	formulation	NOUN
ftr-337	372	6	,	,	PUNCT
ftr-337	372	7	a	a	DET
ftr-337	372	8	lessor	lessor	NOUN
ftr-337	372	9	may	may	AUX
ftr-337	372	10	elect	elect	VERB
ftr-337	372	11	to	to	PART
ftr-337	372	12	treat	treat	VERB
ftr-337	372	13	the	the	DET
ftr-337	372	14	lessee	lessee	NOUN
ftr-337	372	15	of	of	ADP
ftr-337	372	16	property	property	NOUN
ftr-337	372	17	eligible	eligible	ADJ
ftr-337	372	18	for	for	ADP
ftr-337	372	19	the	the	DET
ftr-337	372	20	historic	historic	ADJ
ftr-337	372	21	rehabilitation	rehabilitation	NOUN
ftr-337	372	22	credit	credit	NOUN
ftr-337	372	23	under	under	ADP
ftr-337	372	24	section	section	NOUN
ftr-337	372	25	47	47	NUM
ftr-337	372	26	or	or	CCONJ
ftr-337	372	27	the	the	DET
ftr-337	372	28	energy	energy	NOUN
ftr-337	372	29	credit	credit	NOUN
ftr-337	372	30	under	under	ADP
ftr-337	372	31	section	section	NOUN
ftr-337	372	32	48	48	NUM
ftr-337	372	33	(	(	PUNCT
ftr-337	372	34	both	both	PRON
ftr-337	372	35	discussed	discuss	VERB
ftr-337	372	36	below	below	ADV
ftr-337	372	37	)	)	PUNCT
ftr-337	372	38	as	as	ADP
ftr-337	372	39	having	having	AUX
ftr-337	372	40	purchased	purchase	VERB
ftr-337	372	41	the	the	DET
ftr-337	372	42	property	property	NOUN
ftr-337	372	43	for	for	ADP
ftr-337	372	44	its	its	PRON
ftr-337	372	45	fair	fair	ADJ
ftr-337	372	46	market	market	NOUN
ftr-337	372	47	value	value	NOUN
ftr-337	372	48	,	,	PUNCT
ftr-337	372	49	52	52	NUM
ftr-337	372	50	thus	thus	ADV
ftr-337	372	51	allowing	allow	VERB
ftr-337	372	52	the	the	DET
ftr-337	372	53	lessor	lessor	NOUN
ftr-337	372	54	to	to	PART
ftr-337	372	55	shift	shift	VERB
ftr-337	372	56	the	the	DET
ftr-337	372	57	credit	credit	NOUN
ftr-337	372	58	to	to	ADP
ftr-337	372	59	the	the	DET
ftr-337	372	60	lessee	lessee	NOUN
ftr-337	372	61	.	.	PUNCT
ftr-337	373	1	53	53	NUM
ftr-337	373	2	generally	generally	ADV
ftr-337	373	3	,	,	PUNCT
ftr-337	373	4	only	only	ADV
ftr-337	373	5	corporate	corporate	ADJ
ftr-337	373	6	lessors	lessor	NOUN
ftr-337	373	7	may	may	AUX
ftr-337	373	8	elect	elect	VERB
ftr-337	373	9	to	to	PART
ftr-337	373	10	cede	cede	VERB
ftr-337	373	11	the	the	DET
ftr-337	373	12	credit	credit	NOUN
ftr-337	373	13	.	.	PUNCT
ftr-337	374	1	54	54	NUM
ftr-337	375	1	the	the	DET
ftr-337	375	2	lessor	lessor	NOUN
ftr-337	375	3	is	be	AUX
ftr-337	375	4	not	not	PART
ftr-337	375	5	required	require	VERB
ftr-337	375	6	to	to	PART
ftr-337	375	7	reduce	reduce	VERB
ftr-337	375	8	its	its	PRON
ftr-337	375	9	basis	basis	NOUN
ftr-337	375	10	in	in	ADP
ftr-337	375	11	the	the	DET
ftr-337	375	12	property	property	NOUN
ftr-337	375	13	;	;	PUNCT
ftr-337	375	14	rather	rather	ADV
ftr-337	375	15	,	,	PUNCT
ftr-337	375	16	the	the	DET
ftr-337	375	17	lessee	lessee	NOUN
ftr-337	375	18	must	must	AUX
ftr-337	375	19	ratably	ratably	ADV
ftr-337	375	20	include	include	VERB
ftr-337	375	21	50	50	NUM
ftr-337	375	22	percent	percent	NOUN
ftr-337	375	23	of	of	ADP
ftr-337	375	24	the	the	DET
ftr-337	375	25	amount	amount	NOUN
ftr-337	375	26	of	of	ADP
ftr-337	375	27	the	the	DET
ftr-337	375	28	credit	credit	NOUN
ftr-337	375	29	(	(	PUNCT
ftr-337	375	30	or	or	CCONJ
ftr-337	375	31	the	the	DET
ftr-337	375	32	entire	entire	ADJ
ftr-337	375	33	amount	amount	NOUN
ftr-337	375	34	of	of	ADP
ftr-337	375	35	the	the	DET
ftr-337	375	36	credit	credit	NOUN
ftr-337	375	37	in	in	ADP
ftr-337	375	38	the	the	DET
ftr-337	375	39	case	case	NOUN
ftr-337	375	40	of	of	ADP
ftr-337	375	41	the	the	DET
ftr-337	375	42	rehabilitation	rehabilitation	NOUN
ftr-337	375	43	tax	tax	NOUN
ftr-337	375	44	credit	credit	NOUN
ftr-337	375	45	)	)	PUNCT
ftr-337	375	46	in	in	ADP
ftr-337	375	47	its	its	PRON
ftr-337	375	48	gross	gross	ADJ
ftr-337	375	49	income	income	NOUN
ftr-337	375	50	over	over	ADP
ftr-337	375	51	the	the	DET
ftr-337	375	52	shortest	short	ADJ
ftr-337	375	53	recovery	recovery	NOUN
ftr-337	375	54	period	period	NOUN
ftr-337	375	55	applicable	applicable	ADJ
ftr-337	375	56	to	to	ADP
ftr-337	375	57	the	the	DET
ftr-337	375	58	property	property	NOUN
ftr-337	375	59	.	.	PUNCT
ftr-337	376	1	55	55	NUM
ftr-337	376	2	51	51	NUM
ftr-337	376	3	.	.	PUNCT
ftr-337	377	1	i	i	PRON
ftr-337	377	2	d.	d.	PROPN
ftr-337	377	3	at	at	ADP
ftr-337	377	4	19–20	19–20	NUM
ftr-337	377	5	.	.	PROPN
ftr-337	377	6	52	52	NUM
ftr-337	377	7	.	.	PUNCT
ftr-337	378	1	in	in	ADP
ftr-337	378	2	the	the	DET
ftr-337	378	3	case	case	NOUN
ftr-337	378	4	of	of	ADP
ftr-337	378	5	a	a	DET
ftr-337	378	6	short	short	ADJ
ftr-337	378	7	-	-	PUNCT
ftr-337	378	8	term	term	NOUN
ftr-337	378	9	lease	lease	NOUN
ftr-337	378	10	(	(	PUNCT
ftr-337	378	11	i.e.	i.e.	X
ftr-337	378	12	,	,	PUNCT
ftr-337	378	13	where	where	SCONJ
ftr-337	378	14	the	the	DET
ftr-337	378	15	lease	lease	NOUN
ftr-337	378	16	is	be	AUX
ftr-337	378	17	for	for	ADP
ftr-337	378	18	a	a	DET
ftr-337	378	19	period	period	NOUN
ftr-337	378	20	of	of	ADP
ftr-337	378	21	less	less	ADJ
ftr-337	378	22	than	than	ADP
ftr-337	378	23	80	80	NUM
ftr-337	378	24	percent	percent	NOUN
ftr-337	378	25	of	of	ADP
ftr-337	378	26	the	the	DET
ftr-337	378	27	property	property	NOUN
ftr-337	378	28	’s	’s	PART
ftr-337	378	29	useful	useful	ADJ
ftr-337	378	30	life	life	NOUN
ftr-337	378	31	if	if	SCONJ
ftr-337	378	32	such	such	ADJ
ftr-337	378	33	useful	useful	ADJ
ftr-337	378	34	life	life	NOUN
ftr-337	378	35	is	be	AUX
ftr-337	378	36	over	over	ADP
ftr-337	378	37	14	14	NUM
ftr-337	378	38	years	year	NOUN
ftr-337	378	39	,	,	PUNCT
ftr-337	378	40	and	and	CCONJ
ftr-337	378	41	the	the	DET
ftr-337	378	42	lease	lease	NOUN
ftr-337	378	43	is	be	AUX
ftr-337	378	44	a	a	DET
ftr-337	378	45	not	not	PART
ftr-337	378	46	a	a	DET
ftr-337	378	47	“	"	PUNCT
ftr-337	378	48	net	net	ADJ
ftr-337	378	49	lease	lease	NOUN
ftr-337	378	50	”	"	PUNCT
ftr-337	378	51	where	where	SCONJ
ftr-337	378	52	the	the	DET
ftr-337	378	53	lessor	lessor	NOUN
ftr-337	378	54	is	be	AUX
ftr-337	378	55	guaranteed	guarantee	VERB
ftr-337	378	56	a	a	DET
ftr-337	378	57	specified	specified	ADJ
ftr-337	378	58	return	return	NOUN
ftr-337	378	59	)	)	PUNCT
ftr-337	378	60	,	,	PUNCT
ftr-337	378	61	the	the	DET
ftr-337	378	62	lessee	lessee	NOUN
ftr-337	378	63	is	be	AUX
ftr-337	378	64	treated	treat	VERB
ftr-337	378	65	as	as	ADP
ftr-337	378	66	having	having	AUX
ftr-337	378	67	acquired	acquire	VERB
ftr-337	378	68	a	a	DET
ftr-337	378	69	portion	portion	NOUN
ftr-337	378	70	of	of	ADP
ftr-337	378	71	the	the	DET
ftr-337	378	72	property	property	NOUN
ftr-337	378	73	for	for	ADP
ftr-337	378	74	an	an	DET
ftr-337	378	75	amount	amount	NOUN
ftr-337	378	76	equal	equal	ADJ
ftr-337	378	77	to	to	ADP
ftr-337	378	78	a	a	DET
ftr-337	378	79	fraction	fraction	NOUN
ftr-337	378	80	,	,	PUNCT
ftr-337	378	81	the	the	DET
ftr-337	378	82	numerator	numerator	NOUN
ftr-337	378	83	of	of	ADP
ftr-337	378	84	which	which	PRON
ftr-337	378	85	is	be	AUX
ftr-337	378	86	the	the	DET
ftr-337	378	87	term	term	NOUN
ftr-337	378	88	of	of	ADP
ftr-337	378	89	the	the	DET
ftr-337	378	90	lease	lease	NOUN
ftr-337	378	91	and	and	CCONJ
ftr-337	378	92	the	the	DET
ftr-337	378	93	denominator	denominator	NOUN
ftr-337	378	94	of	of	ADP
ftr-337	378	95	which	which	PRON
ftr-337	378	96	is	be	AUX
ftr-337	378	97	the	the	DET
ftr-337	378	98	class	class	NOUN
ftr-337	378	99	life	life	NOUN
ftr-337	378	100	of	of	ADP
ftr-337	378	101	the	the	DET
ftr-337	378	102	property	property	NOUN
ftr-337	378	103	,	,	PUNCT
ftr-337	378	104	multiplied	multiply	VERB
ftr-337	378	105	by	by	ADP
ftr-337	378	106	the	the	DET
ftr-337	378	107	fair	fair	ADJ
ftr-337	378	108	market	market	NOUN
ftr-337	378	109	value	value	NOUN
ftr-337	378	110	of	of	ADP
ftr-337	378	111	the	the	DET
ftr-337	378	112	property	property	NOUN
ftr-337	378	113	.	.	PUNCT
ftr-337	379	1	reg	reg	NOUN
ftr-337	379	2	.	.	PUNCT
ftr-337	380	1	§	§	PROPN
ftr-337	380	2	1.48	1.48	NUM
ftr-337	380	3	-	-	NUM
ftr-337	380	4	4(c)(3)(i	4(c)(3)(i	NUM
ftr-337	380	5	)	)	PUNCT
ftr-337	380	6	.	.	PUNCT
ftr-337	381	1	likewise	likewise	ADV
ftr-337	381	2	the	the	DET
ftr-337	381	3	lessor	lessor	NOUN
ftr-337	381	4	is	be	AUX
ftr-337	381	5	treated	treat	VERB
ftr-337	381	6	as	as	ADP
ftr-337	381	7	having	having	AUX
ftr-337	381	8	retained	retain	VERB
ftr-337	381	9	a	a	DET
ftr-337	381	10	qualified	qualified	ADJ
ftr-337	381	11	investment	investment	NOUN
ftr-337	381	12	in	in	ADP
ftr-337	381	13	the	the	DET
ftr-337	381	14	property	property	NOUN
ftr-337	381	15	.	.	PUNCT
ftr-337	382	1	reg	reg	NOUN
ftr-337	382	2	.	.	PUNCT
ftr-337	383	1	§	§	PROPN
ftr-337	383	2	1.48	1.48	NUM
ftr-337	383	3	-	-	SYM
ftr-337	383	4	4(c)(3)(ii	4(c)(3)(ii	NUM
ftr-337	383	5	)	)	PUNCT
ftr-337	383	6	.	.	PUNCT
ftr-337	384	1	53	53	NUM
ftr-337	384	2	.	.	PUNCT
ftr-337	384	3	i.r.c	i.r.c	NOUN
ftr-337	384	4	.	.	PUNCT
ftr-337	385	1	§	§	PROPN
ftr-337	385	2	48(d	48(d	NUM
ftr-337	385	3	)	)	PUNCT
ftr-337	385	4	(	(	PUNCT
ftr-337	385	5	repealed	repeal	VERB
ftr-337	385	6	in	in	ADP
ftr-337	385	7	1990	1990	NUM
ftr-337	385	8	)	)	PUNCT
ftr-337	385	9	.	.	PUNCT
ftr-337	386	1	current	current	ADJ
ftr-337	386	2	section	section	NOUN
ftr-337	386	3	50(d)(5	50(d)(5	NUM
ftr-337	386	4	)	)	PUNCT
ftr-337	386	5	provides	provide	VERB
ftr-337	386	6	that	that	SCONJ
ftr-337	386	7	“	"	PUNCT
ftr-337	386	8	rules	rule	VERB
ftr-337	386	9	similar	similar	ADJ
ftr-337	386	10	to	to	ADP
ftr-337	386	11	the	the	DET
ftr-337	386	12	rules	rule	NOUN
ftr-337	386	13	of	of	ADP
ftr-337	386	14	.	.	PUNCT
ftr-337	386	15	.	.	PUNCT
ftr-337	386	16	.	.	PUNCT
ftr-337	387	1	[	[	X
ftr-337	387	2	pre-1990	pre-1990	NOUN
ftr-337	387	3	]	]	PUNCT
ftr-337	387	4	section	section	NOUN
ftr-337	387	5	48(d	48(d	NUM
ftr-337	387	6	)	)	PUNCT
ftr-337	387	7	”	"	PUNCT
ftr-337	387	8	shall	shall	AUX
ftr-337	387	9	apply	apply	VERB
ftr-337	387	10	for	for	ADP
ftr-337	387	11	credits	credit	NOUN
ftr-337	387	12	listed	list	VERB
ftr-337	387	13	in	in	ADP
ftr-337	387	14	current	current	ADJ
ftr-337	387	15	section	section	NOUN
ftr-337	387	16	46	46	NUM
ftr-337	387	17	.	.	PUNCT
ftr-337	388	1	therefore	therefore	ADV
ftr-337	388	2	,	,	PUNCT
ftr-337	388	3	these	these	DET
ftr-337	388	4	rules	rule	NOUN
ftr-337	388	5	also	also	ADV
ftr-337	388	6	apply	apply	VERB
ftr-337	388	7	to	to	ADP
ftr-337	388	8	the	the	DET
ftr-337	388	9	qualifying	qualify	VERB
ftr-337	388	10	advanced	advanced	ADJ
ftr-337	388	11	coal	coal	NOUN
ftr-337	388	12	project	project	NOUN
ftr-337	388	13	credit	credit	NOUN
ftr-337	388	14	under	under	ADP
ftr-337	388	15	section	section	NOUN
ftr-337	388	16	48a	48a	NOUN
ftr-337	388	17	,	,	PUNCT
ftr-337	388	18	the	the	DET
ftr-337	388	19	qualifying	qualify	VERB
ftr-337	388	20	gasification	gasification	NOUN
ftr-337	388	21	project	project	NOUN
ftr-337	388	22	credit	credit	NOUN
ftr-337	388	23	under	under	ADP
ftr-337	388	24	section	section	NOUN
ftr-337	388	25	48b	48b	NOUN
ftr-337	388	26	,	,	PUNCT
ftr-337	388	27	the	the	DET
ftr-337	388	28	qualifying	qualify	VERB
ftr-337	388	29	advanced	advanced	ADJ
ftr-337	388	30	energy	energy	NOUN
ftr-337	388	31	project	project	NOUN
ftr-337	388	32	credit	credit	NOUN
ftr-337	388	33	under	under	ADP
ftr-337	388	34	section	section	NOUN
ftr-337	388	35	48c	48c	NOUN
ftr-337	388	36	,	,	PUNCT
ftr-337	388	37	and	and	CCONJ
ftr-337	388	38	the	the	DET
ftr-337	388	39	qualifying	qualify	VERB
ftr-337	388	40	therapeutic	therapeutic	ADJ
ftr-337	388	41	discovery	discovery	NOUN
ftr-337	388	42	project	project	NOUN
ftr-337	388	43	credit	credit	NOUN
ftr-337	388	44	under	under	ADP
ftr-337	388	45	section	section	NOUN
ftr-337	388	46	48d	48d	NOUN
ftr-337	388	47	.	.	PUNCT
ftr-337	389	1	54	54	NUM
ftr-337	389	2	.	.	PUNCT
ftr-337	389	3	i.r.c	i.r.c	NOUN
ftr-337	389	4	.	.	PUNCT
ftr-337	390	1	§	§	PROPN
ftr-337	390	2	46(e)(3	46(e)(3	NUM
ftr-337	390	3	)	)	PUNCT
ftr-337	390	4	(	(	PUNCT
ftr-337	390	5	repealed	repeal	VERB
ftr-337	390	6	in	in	ADP
ftr-337	390	7	1990	1990	NUM
ftr-337	390	8	)	)	PUNCT
ftr-337	390	9	(	(	PUNCT
ftr-337	390	10	as	as	SCONJ
ftr-337	390	11	made	make	VERB
ftr-337	390	12	currently	currently	ADV
ftr-337	390	13	applicable	applicable	ADJ
ftr-337	390	14	by	by	ADP
ftr-337	390	15	i.r.c	i.r.c	NOUN
ftr-337	390	16	.	.	PUNCT
ftr-337	391	1	§	§	PROPN
ftr-337	391	2	50(d)(1	50(d)(1	NUM
ftr-337	391	3	)	)	PUNCT
ftr-337	391	4	)	)	PUNCT
ftr-337	391	5	.	.	PUNCT
ftr-337	392	1	exceptions	exception	NOUN
ftr-337	392	2	,	,	PUNCT
ftr-337	392	3	however	however	ADV
ftr-337	392	4	,	,	PUNCT
ftr-337	392	5	are	be	AUX
ftr-337	392	6	provided	provide	VERB
ftr-337	392	7	if	if	SCONJ
ftr-337	392	8	:	:	PUNCT
ftr-337	392	9	(	(	PUNCT
ftr-337	392	10	1	1	X
ftr-337	392	11	)	)	PUNCT
ftr-337	392	12	the	the	DET
ftr-337	392	13	lessor	lessor	NOUN
ftr-337	392	14	manufactured	manufacture	VERB
ftr-337	392	15	or	or	CCONJ
ftr-337	392	16	produced	produce	VERB
ftr-337	392	17	the	the	DET
ftr-337	392	18	property	property	NOUN
ftr-337	392	19	itself	itself	PRON
ftr-337	392	20	;	;	PUNCT
ftr-337	392	21	or	or	CCONJ
ftr-337	392	22	(	(	PUNCT
ftr-337	392	23	2	2	X
ftr-337	392	24	)	)	PUNCT
ftr-337	392	25	if	if	SCONJ
ftr-337	392	26	the	the	DET
ftr-337	392	27	term	term	NOUN
ftr-337	392	28	of	of	ADP
ftr-337	392	29	the	the	DET
ftr-337	392	30	lease	lease	NOUN
ftr-337	392	31	is	be	AUX
ftr-337	392	32	less	less	ADJ
ftr-337	392	33	than	than	ADP
ftr-337	392	34	50	50	NUM
ftr-337	392	35	percent	percent	NOUN
ftr-337	392	36	of	of	ADP
ftr-337	392	37	the	the	DET
ftr-337	392	38	useful	useful	ADJ
ftr-337	392	39	life	life	NOUN
ftr-337	392	40	of	of	ADP
ftr-337	392	41	the	the	DET
ftr-337	392	42	property	property	NOUN
ftr-337	392	43	and	and	CCONJ
ftr-337	392	44	if	if	SCONJ
ftr-337	392	45	,	,	PUNCT
ftr-337	392	46	during	during	ADP
ftr-337	392	47	the	the	DET
ftr-337	392	48	first	first	ADJ
ftr-337	392	49	twelve	twelve	NUM
ftr-337	392	50	months	month	NOUN
ftr-337	392	51	after	after	SCONJ
ftr-337	392	52	the	the	DET
ftr-337	392	53	property	property	NOUN
ftr-337	392	54	is	be	AUX
ftr-337	392	55	transferred	transfer	VERB
ftr-337	392	56	to	to	ADP
ftr-337	392	57	the	the	DET
ftr-337	392	58	lessee	lessee	NOUN
ftr-337	392	59	,	,	PUNCT
ftr-337	392	60	the	the	DET
ftr-337	392	61	lessor	lessor	NOUN
ftr-337	392	62	’s	’s	PART
ftr-337	392	63	deductions	deduction	NOUN
ftr-337	392	64	under	under	ADP
ftr-337	392	65	section	section	NOUN
ftr-337	392	66	162	162	NUM
ftr-337	392	67	(	(	PUNCT
ftr-337	392	68	exclusive	exclusive	NOUN
ftr-337	392	69	of	of	ADP
ftr-337	392	70	rents	rent	NOUN
ftr-337	392	71	and	and	CCONJ
ftr-337	392	72	reimbursed	reimburse	VERB
ftr-337	392	73	amounts	amount	NOUN
ftr-337	392	74	with	with	ADP
ftr-337	392	75	respect	respect	NOUN
ftr-337	392	76	to	to	ADP
ftr-337	392	77	such	such	ADJ
ftr-337	392	78	property	property	NOUN
ftr-337	392	79	)	)	PUNCT
ftr-337	392	80	exceed	exceed	VERB
ftr-337	392	81	15	15	NUM
ftr-337	392	82	percent	percent	NOUN
ftr-337	392	83	of	of	ADP
ftr-337	392	84	the	the	DET
ftr-337	392	85	rental	rental	ADJ
ftr-337	392	86	income	income	NOUN
ftr-337	392	87	.	.	PUNCT
ftr-337	393	1	55	55	NUM
ftr-337	393	2	.	.	PUNCT
ftr-337	393	3	i.r.c	i.r.c	NOUN
ftr-337	393	4	.	.	PUNCT
ftr-337	394	1	§	§	PROPN
ftr-337	394	2	48(d)(5	48(d)(5	NUM
ftr-337	394	3	)	)	PUNCT
ftr-337	394	4	(	(	PUNCT
ftr-337	394	5	repealed	repeal	VERB
ftr-337	394	6	in	in	ADP
ftr-337	394	7	1990	1990	NUM
ftr-337	394	8	)	)	PUNCT
ftr-337	394	9	(	(	PUNCT
ftr-337	394	10	as	as	SCONJ
ftr-337	394	11	made	make	VERB
ftr-337	394	12	currently	currently	ADV
ftr-337	394	13	applicable	applicable	ADJ
ftr-337	394	14	by	by	ADP
ftr-337	394	15	i.r.c	i.r.c	NOUN
ftr-337	394	16	.	.	PUNCT
ftr-337	395	1	§	§	PROPN
ftr-337	395	2	50(d)(5	50(d)(5	NUM
ftr-337	395	3	)	)	PUNCT
ftr-337	395	4	)	)	PUNCT
ftr-337	395	5	.	.	PUNCT
ftr-337	396	1	the	the	DET
ftr-337	396	2	lessee	lessee	NOUN
ftr-337	396	3	’s	’s	PART
ftr-337	396	4	rent	rent	NOUN
ftr-337	396	5	deduction	deduction	NOUN
ftr-337	396	6	is	be	AUX
ftr-337	396	7	no	no	ADV
ftr-337	396	8	longer	long	ADV
ftr-337	396	9	reduced	reduce	VERB
ftr-337	396	10	by	by	ADP
ftr-337	396	11	the	the	DET
ftr-337	396	12	amount	amount	NOUN
ftr-337	396	13	of	of	ADP
ftr-337	396	14	the	the	DET
ftr-337	396	15	credit	credit	NOUN
ftr-337	396	16	.	.	PUNCT
ftr-337	397	1	644	644	NUM
ftr-337	397	2	florida	florida	PROPN
ftr-337	397	3	tax	tax	NOUN
ftr-337	397	4	review	review	NOUN
ftr-337	397	5	[	[	X
ftr-337	397	6	vol.12:9	vol.12:9	NOUN
ftr-337	397	7	2	2	NUM
ftr-337	397	8	.	.	PUNCT
ftr-337	397	9	historic	historic	ADJ
ftr-337	397	10	rehabilitation	rehabilitation	NOUN
ftr-337	397	11	tax	tax	NOUN
ftr-337	397	12	credit	credit	NOUN
ftr-337	397	13	the	the	DET
ftr-337	397	14	first	first	ADJ
ftr-337	397	15	expansion	expansion	NOUN
ftr-337	397	16	of	of	ADP
ftr-337	397	17	federal	federal	ADJ
ftr-337	397	18	incentive	incentive	NOUN
ftr-337	397	19	credits	credit	NOUN
ftr-337	397	20	came	come	VERB
ftr-337	397	21	in	in	ADP
ftr-337	397	22	1978	1978	NUM
ftr-337	397	23	.	.	PUNCT
ftr-337	398	1	the	the	DET
ftr-337	398	2	revenue	revenue	NOUN
ftr-337	398	3	act	act	NOUN
ftr-337	398	4	of	of	ADP
ftr-337	398	5	1978	1978	NUM
ftr-337	398	6	added	add	VERB
ftr-337	398	7	section	section	NOUN
ftr-337	398	8	48(g	48(g	NUM
ftr-337	398	9	)	)	PUNCT
ftr-337	398	10	(	(	PUNCT
ftr-337	398	11	since	since	SCONJ
ftr-337	398	12	renumbered	renumbered	ADJ
ftr-337	398	13	section	section	NOUN
ftr-337	398	14	47	47	NUM
ftr-337	398	15	)	)	PUNCT
ftr-337	398	16	,	,	PUNCT
ftr-337	398	17	56	56	NUM
ftr-337	398	18	providing	provide	VERB
ftr-337	398	19	an	an	DET
ftr-337	398	20	investment	investment	NOUN
ftr-337	398	21	tax	tax	NOUN
ftr-337	398	22	credit	credit	NOUN
ftr-337	398	23	equal	equal	ADJ
ftr-337	398	24	to	to	ADP
ftr-337	398	25	10	10	NUM
ftr-337	398	26	percent	percent	NOUN
ftr-337	398	27	of	of	ADP
ftr-337	398	28	qualified	qualified	ADJ
ftr-337	398	29	expenditures	expenditure	NOUN
ftr-337	398	30	for	for	ADP
ftr-337	398	31	rehabilitating	rehabilitate	VERB
ftr-337	398	32	properties	property	NOUN
ftr-337	398	33	20	20	NUM
ftr-337	398	34	years	year	NOUN
ftr-337	398	35	or	or	CCONJ
ftr-337	398	36	older	old	ADJ
ftr-337	398	37	.	.	PUNCT
ftr-337	399	1	57	57	NUM
ftr-337	399	2	the	the	DET
ftr-337	399	3	credit	credit	NOUN
ftr-337	399	4	was	be	AUX
ftr-337	399	5	increased	increase	VERB
ftr-337	399	6	in	in	ADP
ftr-337	399	7	1981	1981	NUM
ftr-337	399	8	to	to	ADP
ftr-337	399	9	15	15	NUM
ftr-337	399	10	percent	percent	NOUN
ftr-337	399	11	for	for	ADP
ftr-337	399	12	30	30	NUM
ftr-337	399	13	-	-	PUNCT
ftr-337	399	14	year	year	NOUN
ftr-337	399	15	buildings	building	NOUN
ftr-337	399	16	,	,	PUNCT
ftr-337	399	17	20	20	NUM
ftr-337	399	18	percent	percent	NOUN
ftr-337	399	19	for	for	ADP
ftr-337	399	20	40	40	NUM
ftr-337	399	21	-	-	PUNCT
ftr-337	399	22	year	year	NOUN
ftr-337	399	23	buildings	building	NOUN
ftr-337	399	24	,	,	PUNCT
ftr-337	399	25	and	and	CCONJ
ftr-337	399	26	25	25	NUM
ftr-337	399	27	percent	percent	NOUN
ftr-337	399	28	for	for	ADP
ftr-337	399	29	certified	certify	VERB
ftr-337	399	30	historic	historic	ADJ
ftr-337	399	31	structures	structure	NOUN
ftr-337	399	32	.	.	PUNCT
ftr-337	400	1	58	58	NUM
ftr-337	400	2	section	section	NOUN
ftr-337	400	3	47	47	NUM
ftr-337	400	4	currently	currently	ADV
ftr-337	400	5	provides	provide	VERB
ftr-337	400	6	a	a	DET
ftr-337	400	7	10	10	NUM
ftr-337	400	8	percent	percent	NOUN
ftr-337	400	9	credit	credit	NOUN
ftr-337	400	10	for	for	ADP
ftr-337	400	11	qualified	qualified	ADJ
ftr-337	400	12	rehabilitated	rehabilitate	VERB
ftr-337	400	13	buildings	building	NOUN
ftr-337	400	14	placed	place	VERB
ftr-337	400	15	in	in	ADP
ftr-337	400	16	service	service	NOUN
ftr-337	400	17	before	before	ADP
ftr-337	400	18	1936	1936	NUM
ftr-337	400	19	and	and	CCONJ
ftr-337	400	20	a	a	DET
ftr-337	400	21	20	20	NUM
ftr-337	400	22	percent	percent	NOUN
ftr-337	400	23	credit	credit	NOUN
ftr-337	400	24	for	for	ADP
ftr-337	400	25	the	the	DET
ftr-337	400	26	rehabilitation	rehabilitation	NOUN
ftr-337	400	27	of	of	ADP
ftr-337	400	28	certified	certify	VERB
ftr-337	400	29	historic	historic	ADJ
ftr-337	400	30	structures	structure	NOUN
ftr-337	400	31	.	.	PUNCT
ftr-337	401	1	the	the	DET
ftr-337	401	2	taxpayer	taxpayer	NOUN
ftr-337	401	3	must	must	AUX
ftr-337	401	4	reduce	reduce	VERB
ftr-337	401	5	its	its	PRON
ftr-337	401	6	basis	basis	NOUN
ftr-337	401	7	in	in	ADP
ftr-337	401	8	the	the	DET
ftr-337	401	9	property	property	NOUN
ftr-337	401	10	by	by	ADP
ftr-337	401	11	the	the	DET
ftr-337	401	12	full	full	ADJ
ftr-337	401	13	amount	amount	NOUN
ftr-337	401	14	of	of	ADP
ftr-337	401	15	the	the	DET
ftr-337	401	16	credit	credit	NOUN
ftr-337	401	17	59	59	NUM
ftr-337	401	18	and	and	CCONJ
ftr-337	401	19	is	be	AUX
ftr-337	401	20	required	require	VERB
ftr-337	401	21	to	to	PART
ftr-337	401	22	recapture	recapture	VERB
ftr-337	401	23	a	a	DET
ftr-337	401	24	percentage	percentage	NOUN
ftr-337	401	25	of	of	ADP
ftr-337	401	26	the	the	DET
ftr-337	401	27	credit	credit	NOUN
ftr-337	401	28	if	if	SCONJ
ftr-337	401	29	it	it	PRON
ftr-337	401	30	disposes	dispose	VERB
ftr-337	401	31	of	of	ADP
ftr-337	401	32	the	the	DET
ftr-337	401	33	property	property	NOUN
ftr-337	401	34	with	with	ADP
ftr-337	401	35	five	five	NUM
ftr-337	401	36	years	year	NOUN
ftr-337	401	37	of	of	ADP
ftr-337	401	38	the	the	DET
ftr-337	401	39	date	date	NOUN
ftr-337	401	40	the	the	DET
ftr-337	401	41	property	property	NOUN
ftr-337	401	42	is	be	AUX
ftr-337	401	43	placed	place	VERB
ftr-337	401	44	in	in	ADP
ftr-337	401	45	service	service	NOUN
ftr-337	401	46	.	.	PUNCT
ftr-337	402	1	60	60	NUM
ftr-337	402	2	in	in	ADP
ftr-337	402	3	enacting	enact	VERB
ftr-337	402	4	the	the	DET
ftr-337	402	5	rehabilitation	rehabilitation	NOUN
ftr-337	402	6	tax	tax	NOUN
ftr-337	402	7	credit	credit	NOUN
ftr-337	402	8	,	,	PUNCT
ftr-337	402	9	congress	congress	PROPN
ftr-337	402	10	explained	explain	VERB
ftr-337	402	11	as	as	SCONJ
ftr-337	402	12	follows	follow	VERB
ftr-337	402	13	:	:	PUNCT
ftr-337	402	14	buildings	building	NOUN
ftr-337	402	15	and	and	CCONJ
ftr-337	402	16	their	their	PRON
ftr-337	402	17	structural	structural	ADJ
ftr-337	402	18	components	component	NOUN
ftr-337	402	19	have	have	AUX
ftr-337	402	20	not	not	PART
ftr-337	402	21	been	be	AUX
ftr-337	402	22	eligible	eligible	ADJ
ftr-337	402	23	for	for	ADP
ftr-337	402	24	the	the	DET
ftr-337	402	25	investment	investment	NOUN
ftr-337	402	26	tax	tax	NOUN
ftr-337	402	27	credit	credit	NOUN
ftr-337	402	28	since	since	SCONJ
ftr-337	402	29	it	it	PRON
ftr-337	402	30	was	be	AUX
ftr-337	402	31	enacted	enact	VERB
ftr-337	402	32	in	in	ADP
ftr-337	402	33	1962	1962	NUM
ftr-337	402	34	.	.	PUNCT
ftr-337	403	1	at	at	ADP
ftr-337	403	2	that	that	DET
ftr-337	403	3	time	time	NOUN
ftr-337	403	4	,	,	PUNCT
ftr-337	403	5	the	the	DET
ftr-337	403	6	congress	congress	PROPN
ftr-337	403	7	was	be	AUX
ftr-337	403	8	primarily	primarily	ADV
ftr-337	403	9	concerned	concerned	ADJ
ftr-337	403	10	about	about	ADP
ftr-337	403	11	the	the	DET
ftr-337	403	12	substantially	substantially	ADV
ftr-337	403	13	greater	great	ADJ
ftr-337	403	14	average	average	ADJ
ftr-337	403	15	age	age	NOUN
ftr-337	403	16	of	of	ADP
ftr-337	403	17	machinery	machinery	NOUN
ftr-337	403	18	and	and	CCONJ
ftr-337	403	19	equipment	equipment	NOUN
ftr-337	403	20	in	in	ADP
ftr-337	403	21	domestic	domestic	ADJ
ftr-337	403	22	manufacturing	manufacturing	NOUN
ftr-337	403	23	facilities	facility	NOUN
ftr-337	403	24	than	than	ADP
ftr-337	403	25	in	in	ADP
ftr-337	403	26	the	the	DET
ftr-337	403	27	facilities	facility	NOUN
ftr-337	403	28	of	of	ADP
ftr-337	403	29	major	major	ADJ
ftr-337	403	30	foreign	foreign	ADJ
ftr-337	403	31	producers	producer	NOUN
ftr-337	403	32	of	of	ADP
ftr-337	403	33	the	the	DET
ftr-337	403	34	same	same	ADJ
ftr-337	403	35	products	product	NOUN
ftr-337	403	36	.	.	PUNCT
ftr-337	404	1	presently	presently	ADV
ftr-337	404	2	,	,	PUNCT
ftr-337	404	3	there	there	PRON
ftr-337	404	4	is	be	VERB
ftr-337	404	5	a	a	DET
ftr-337	404	6	similar	similar	ADJ
ftr-337	404	7	concern	concern	NOUN
ftr-337	404	8	about	about	ADP
ftr-337	404	9	the	the	DET
ftr-337	404	10	declining	decline	VERB
ftr-337	404	11	usefulness	usefulness	NOUN
ftr-337	404	12	of	of	ADP
ftr-337	404	13	existing	exist	VERB
ftr-337	404	14	,	,	PUNCT
ftr-337	404	15	older	old	ADJ
ftr-337	404	16	buildings	building	NOUN
ftr-337	404	17	throughout	throughout	ADP
ftr-337	404	18	the	the	DET
ftr-337	404	19	country	country	NOUN
ftr-337	404	20	,	,	PUNCT
ftr-337	404	21	primarily	primarily	ADV
ftr-337	404	22	in	in	ADP
ftr-337	404	23	central	central	ADJ
ftr-337	404	24	cities	city	NOUN
ftr-337	404	25	and	and	CCONJ
ftr-337	404	26	older	old	ADJ
ftr-337	404	27	neighborhoods	neighborhood	NOUN
ftr-337	404	28	of	of	ADP
ftr-337	404	29	all	all	DET
ftr-337	404	30	communities	community	NOUN
ftr-337	404	31	.	.	PUNCT
ftr-337	405	1	the	the	DET
ftr-337	405	2	pattern	pattern	NOUN
ftr-337	405	3	of	of	ADP
ftr-337	405	4	change	change	NOUN
ftr-337	405	5	,	,	PUNCT
ftr-337	405	6	in	in	ADP
ftr-337	405	7	part	part	NOUN
ftr-337	405	8	,	,	PUNCT
ftr-337	405	9	reflects	reflect	VERB
ftr-337	405	10	basic	basic	ADJ
ftr-337	405	11	demographic	demographic	ADJ
ftr-337	405	12	and	and	CCONJ
ftr-337	405	13	economic	economic	ADJ
ftr-337	405	14	trends	trend	NOUN
ftr-337	405	15	.	.	PUNCT
ftr-337	406	1	the	the	DET
ftr-337	406	2	56	56	NUM
ftr-337	406	3	.	.	PUNCT
ftr-337	406	4	section	section	NOUN
ftr-337	406	5	48(g	48(g	NUM
ftr-337	406	6	)	)	PUNCT
ftr-337	406	7	was	be	AUX
ftr-337	406	8	re	re	VERB
ftr-337	406	9	-	-	VERB
ftr-337	406	10	designated	designate	VERB
ftr-337	406	11	section	section	NOUN
ftr-337	406	12	47	47	NUM
ftr-337	406	13	by	by	ADP
ftr-337	406	14	section	section	NOUN
ftr-337	406	15	11813	11813	NUM
ftr-337	406	16	of	of	ADP
ftr-337	406	17	the	the	DET
ftr-337	406	18	revenue	revenue	NOUN
ftr-337	406	19	reconciliation	reconciliation	NOUN
ftr-337	406	20	act	act	NOUN
ftr-337	406	21	of	of	ADP
ftr-337	406	22	1990	1990	NUM
ftr-337	406	23	.	.	PUNCT
ftr-337	407	1	revenue	revenue	NOUN
ftr-337	407	2	reconciliation	reconciliation	NOUN
ftr-337	407	3	act	act	NOUN
ftr-337	407	4	of	of	ADP
ftr-337	407	5	1990	1990	NUM
ftr-337	407	6	,	,	PUNCT
ftr-337	407	7	pub	pub	NOUN
ftr-337	407	8	.	.	PUNCT
ftr-337	408	1	l.	l.	PROPN
ftr-337	408	2	no	no	INTJ
ftr-337	408	3	.	.	PROPN
ftr-337	409	1	101	101	NUM
ftr-337	409	2	-	-	SYM
ftr-337	409	3	508	508	NUM
ftr-337	409	4	,	,	PUNCT
ftr-337	409	5	§	§	PROPN
ftr-337	409	6	11813	11813	NUM
ftr-337	409	7	,	,	PUNCT
ftr-337	409	8	104	104	NUM
ftr-337	409	9	stat	stat	NOUN
ftr-337	409	10	.	.	PUNCT
ftr-337	410	1	1388–400	1388–400	NOUN
ftr-337	410	2	,	,	PUNCT
ftr-337	410	3	1388–556	1388–556	NOUN
ftr-337	410	4	(	(	PUNCT
ftr-337	410	5	1990	1990	NUM
ftr-337	410	6	)	)	PUNCT
ftr-337	411	1	[	[	X
ftr-337	411	2	hereinafter	hereinafter	NOUN
ftr-337	411	3	rra	rra	NOUN
ftr-337	411	4	1990	1990	NUM
ftr-337	411	5	]	]	PUNCT
ftr-337	411	6	.	.	PUNCT
ftr-337	412	1	57	57	NUM
ftr-337	412	2	.	.	PUNCT
ftr-337	413	1	revenue	revenue	NOUN
ftr-337	413	2	act	act	NOUN
ftr-337	413	3	of	of	ADP
ftr-337	413	4	1978	1978	NUM
ftr-337	413	5	,	,	PUNCT
ftr-337	413	6	pub	pub	NOUN
ftr-337	413	7	.	.	PUNCT
ftr-337	414	1	l.	l.	PROPN
ftr-337	414	2	no	no	INTJ
ftr-337	414	3	.	.	PROPN
ftr-337	415	1	95	95	NUM
ftr-337	415	2	-	-	SYM
ftr-337	415	3	600	600	NUM
ftr-337	415	4	,	,	PUNCT
ftr-337	416	1	§	§	PROPN
ftr-337	416	2	315(b	315(b	PROPN
ftr-337	416	3	)	)	PUNCT
ftr-337	416	4	,	,	PUNCT
ftr-337	416	5	92	92	NUM
ftr-337	416	6	stat	stat	NOUN
ftr-337	416	7	.	.	PUNCT
ftr-337	417	1	2763	2763	NUM
ftr-337	417	2	,	,	PUNCT
ftr-337	417	3	2828–29	2828–29	NOUN
ftr-337	417	4	.	.	PUNCT
ftr-337	418	1	58	58	NUM
ftr-337	418	2	.	.	PUNCT
ftr-337	419	1	economic	economic	ADJ
ftr-337	419	2	recovery	recovery	NOUN
ftr-337	419	3	tax	tax	NOUN
ftr-337	419	4	act	act	NOUN
ftr-337	419	5	of	of	ADP
ftr-337	419	6	1981	1981	NUM
ftr-337	419	7	,	,	PUNCT
ftr-337	419	8	pub	pub	NOUN
ftr-337	419	9	.	.	PUNCT
ftr-337	420	1	l.	l.	PROPN
ftr-337	420	2	no	no	INTJ
ftr-337	420	3	.	.	PROPN
ftr-337	421	1	97	97	NUM
ftr-337	421	2	-	-	SYM
ftr-337	421	3	34	34	NUM
ftr-337	421	4	,	,	PUNCT
ftr-337	421	5	§	§	NOUN
ftr-337	421	6	212	212	NUM
ftr-337	421	7	,	,	PUNCT
ftr-337	421	8	95	95	NUM
ftr-337	421	9	stat	stat	NOUN
ftr-337	421	10	.	.	PUNCT
ftr-337	422	1	172	172	NUM
ftr-337	422	2	,	,	PUNCT
ftr-337	422	3	235–40	235–40	NUM
ftr-337	423	1	[	[	X
ftr-337	423	2	hereinafter	hereinafter	NOUN
ftr-337	423	3	erta	erta	NOUN
ftr-337	423	4	1981	1981	NUM
ftr-337	423	5	]	]	PUNCT
ftr-337	423	6	.	.	PUNCT
ftr-337	424	1	in	in	ADP
ftr-337	424	2	1986	1986	NUM
ftr-337	424	3	,	,	PUNCT
ftr-337	424	4	the	the	DET
ftr-337	424	5	credit	credit	NOUN
ftr-337	424	6	was	be	AUX
ftr-337	424	7	reduced	reduce	VERB
ftr-337	424	8	to	to	ADP
ftr-337	424	9	10	10	NUM
ftr-337	424	10	percent	percent	NOUN
ftr-337	424	11	for	for	ADP
ftr-337	424	12	buildings	building	NOUN
ftr-337	424	13	placed	place	VERB
ftr-337	424	14	in	in	ADP
ftr-337	424	15	service	service	NOUN
ftr-337	424	16	before	before	ADP
ftr-337	424	17	1936	1936	NUM
ftr-337	424	18	and	and	CCONJ
ftr-337	424	19	20	20	NUM
ftr-337	424	20	percent	percent	NOUN
ftr-337	424	21	for	for	ADP
ftr-337	424	22	certified	certify	VERB
ftr-337	424	23	historic	historic	ADJ
ftr-337	424	24	structures	structure	NOUN
ftr-337	424	25	.	.	PUNCT
ftr-337	425	1	tax	tax	NOUN
ftr-337	425	2	reform	reform	PROPN
ftr-337	425	3	act	act	NOUN
ftr-337	425	4	of	of	ADP
ftr-337	425	5	1986	1986	NUM
ftr-337	425	6	,	,	PUNCT
ftr-337	425	7	pub	pub	NOUN
ftr-337	425	8	.	.	PUNCT
ftr-337	426	1	l.	l.	PROPN
ftr-337	426	2	no	no	INTJ
ftr-337	426	3	.	.	PROPN
ftr-337	427	1	99	99	NUM
ftr-337	427	2	-	-	SYM
ftr-337	427	3	514	514	NUM
ftr-337	427	4	,	,	PUNCT
ftr-337	427	5	§	§	PROPN
ftr-337	427	6	251	251	NUM
ftr-337	427	7	,	,	PUNCT
ftr-337	427	8	100	100	NUM
ftr-337	427	9	stat	stat	NOUN
ftr-337	427	10	.	.	PUNCT
ftr-337	428	1	2085	2085	NUM
ftr-337	428	2	2183–89	2183–89	NUM
ftr-337	428	3	(	(	PUNCT
ftr-337	428	4	1986	1986	NUM
ftr-337	428	5	)	)	PUNCT
ftr-337	429	1	[	[	X
ftr-337	429	2	hereinafter	hereinafter	NOUN
ftr-337	429	3	tra	tra	NOUN
ftr-337	429	4	1986	1986	NUM
ftr-337	429	5	]	]	PUNCT
ftr-337	429	6	.	.	PUNCT
ftr-337	430	1	59	59	NUM
ftr-337	430	2	.	.	PUNCT
ftr-337	430	3	i.r.c	i.r.c	NOUN
ftr-337	430	4	.	.	PUNCT
ftr-337	431	1	§	§	PROPN
ftr-337	431	2	50(c)(1	50(c)(1	NUM
ftr-337	431	3	)	)	PUNCT
ftr-337	431	4	.	.	PUNCT
ftr-337	432	1	60	60	NUM
ftr-337	432	2	.	.	PUNCT
ftr-337	432	3	i.r.c	i.r.c	NOUN
ftr-337	432	4	.	.	PUNCT
ftr-337	433	1	§	§	PROPN
ftr-337	433	2	50(a	50(a	PROPN
ftr-337	433	3	)	)	PUNCT
ftr-337	433	4	.	.	PUNCT
ftr-337	434	1	the	the	DET
ftr-337	434	2	taxpayer	taxpayer	NOUN
ftr-337	434	3	must	must	AUX
ftr-337	434	4	recapture	recapture	VERB
ftr-337	434	5	100	100	NUM
ftr-337	434	6	percent	percent	NOUN
ftr-337	434	7	of	of	ADP
ftr-337	434	8	the	the	DET
ftr-337	434	9	credit	credit	NOUN
ftr-337	434	10	if	if	SCONJ
ftr-337	434	11	the	the	DET
ftr-337	434	12	property	property	NOUN
ftr-337	434	13	is	be	AUX
ftr-337	434	14	disposed	dispose	VERB
ftr-337	434	15	of	of	ADP
ftr-337	434	16	in	in	ADP
ftr-337	434	17	the	the	DET
ftr-337	434	18	first	first	ADJ
ftr-337	434	19	year	year	NOUN
ftr-337	434	20	.	.	PUNCT
ftr-337	435	1	the	the	DET
ftr-337	435	2	amount	amount	NOUN
ftr-337	435	3	of	of	ADP
ftr-337	435	4	recapture	recapture	NOUN
ftr-337	435	5	is	be	AUX
ftr-337	435	6	reduced	reduce	VERB
ftr-337	435	7	by	by	ADP
ftr-337	435	8	20	20	NUM
ftr-337	435	9	percent	percent	NOUN
ftr-337	435	10	in	in	ADP
ftr-337	435	11	each	each	DET
ftr-337	435	12	subsequent	subsequent	ADJ
ftr-337	435	13	year	year	NOUN
ftr-337	435	14	,	,	PUNCT
ftr-337	435	15	and	and	CCONJ
ftr-337	435	16	there	there	PRON
ftr-337	435	17	is	be	VERB
ftr-337	435	18	no	no	DET
ftr-337	435	19	recapture	recapture	NOUN
ftr-337	435	20	after	after	ADP
ftr-337	435	21	five	five	NUM
ftr-337	435	22	years	year	NOUN
ftr-337	435	23	.	.	PUNCT
ftr-337	436	1	i	i	PRON
ftr-337	436	2	d.	d.	PROPN
ftr-337	436	3	2012	2012	NUM
ftr-337	436	4	]	]	PUNCT
ftr-337	436	5	monetization	monetization	NOUN
ftr-337	436	6	of	of	ADP
ftr-337	436	7	business	business	NOUN
ftr-337	436	8	tax	tax	NOUN
ftr-337	436	9	credits	credit	NOUN
ftr-337	436	10	645	645	NUM
ftr-337	436	11	pattern	pattern	NOUN
ftr-337	436	12	also	also	ADV
ftr-337	436	13	is	be	AUX
ftr-337	436	14	a	a	DET
ftr-337	436	15	response	response	NOUN
ftr-337	436	16	to	to	ADP
ftr-337	436	17	changing	change	VERB
ftr-337	436	18	architectural	architectural	ADJ
ftr-337	436	19	and	and	CCONJ
ftr-337	436	20	engineering	engineering	NOUN
ftr-337	436	21	designs	design	NOUN
ftr-337	436	22	of	of	ADP
ftr-337	436	23	buildings	building	NOUN
ftr-337	436	24	and	and	CCONJ
ftr-337	436	25	the	the	DET
ftr-337	436	26	internal	internal	ADJ
ftr-337	436	27	placement	placement	NOUN
ftr-337	436	28	and	and	CCONJ
ftr-337	436	29	flow	flow	NOUN
ftr-337	436	30	of	of	ADP
ftr-337	436	31	activities	activity	NOUN
ftr-337	436	32	in	in	ADP
ftr-337	436	33	manufacturing	manufacturing	NOUN
ftr-337	436	34	and	and	CCONJ
ftr-337	436	35	commercial	commercial	ADJ
ftr-337	436	36	enterprise	enterprise	NOUN
ftr-337	436	37	.	.	PUNCT
ftr-337	437	1	the	the	DET
ftr-337	437	2	committee	committee	NOUN
ftr-337	437	3	believes	believe	VERB
ftr-337	437	4	that	that	SCONJ
ftr-337	437	5	it	it	PRON
ftr-337	437	6	is	be	AUX
ftr-337	437	7	appropriate	appropriate	ADJ
ftr-337	437	8	now	now	ADV
ftr-337	437	9	to	to	PART
ftr-337	437	10	extend	extend	VERB
ftr-337	437	11	the	the	DET
ftr-337	437	12	initial	initial	ADJ
ftr-337	437	13	policy	policy	NOUN
ftr-337	437	14	objective	objective	NOUN
ftr-337	437	15	of	of	ADP
ftr-337	437	16	the	the	DET
ftr-337	437	17	investment	investment	NOUN
ftr-337	437	18	credit	credit	NOUN
ftr-337	437	19	to	to	PART
ftr-337	437	20	enable	enable	VERB
ftr-337	437	21	business	business	NOUN
ftr-337	437	22	to	to	PART
ftr-337	437	23	rehabilitate	rehabilitate	VERB
ftr-337	437	24	and	and	CCONJ
ftr-337	437	25	modernize	modernize	VERB
ftr-337	437	26	existing	exist	VERB
ftr-337	437	27	structures	structure	NOUN
ftr-337	437	28	.	.	PUNCT
ftr-337	438	1	this	this	DET
ftr-337	438	2	change	change	NOUN
ftr-337	438	3	in	in	ADP
ftr-337	438	4	the	the	DET
ftr-337	438	5	investment	investment	NOUN
ftr-337	438	6	credit	credit	NOUN
ftr-337	438	7	should	should	AUX
ftr-337	438	8	promote	promote	VERB
ftr-337	438	9	greater	great	ADJ
ftr-337	438	10	stability	stability	NOUN
ftr-337	438	11	in	in	ADP
ftr-337	438	12	the	the	DET
ftr-337	438	13	economic	economic	ADJ
ftr-337	438	14	vitality	vitality	NOUN
ftr-337	438	15	of	of	ADP
ftr-337	438	16	areas	area	NOUN
ftr-337	438	17	that	that	PRON
ftr-337	438	18	have	have	AUX
ftr-337	438	19	been	be	AUX
ftr-337	438	20	developing	develop	VERB
ftr-337	438	21	into	into	ADP
ftr-337	438	22	decaying	decay	VERB
ftr-337	438	23	areas	area	NOUN
ftr-337	438	24	.	.	PUNCT
ftr-337	439	1	61	61	NUM
ftr-337	439	2	3	3	NUM
ftr-337	439	3	.	.	PUNCT
ftr-337	439	4	energy	energy	NOUN
ftr-337	439	5	tax	tax	NOUN
ftr-337	439	6	credit	credit	NOUN
ftr-337	439	7	the	the	DET
ftr-337	439	8	energy	energy	NOUN
ftr-337	439	9	tax	tax	NOUN
ftr-337	439	10	act	act	NOUN
ftr-337	439	11	of	of	ADP
ftr-337	439	12	1978	1978	NUM
ftr-337	439	13	added	add	VERB
ftr-337	439	14	a	a	DET
ftr-337	439	15	10	10	NUM
ftr-337	439	16	percent	percent	NOUN
ftr-337	439	17	energy	energy	NOUN
ftr-337	439	18	tax	tax	NOUN
ftr-337	439	19	credit	credit	NOUN
ftr-337	439	20	available	available	ADJ
ftr-337	439	21	to	to	ADP
ftr-337	439	22	business	business	NOUN
ftr-337	439	23	taxpayers	taxpayer	NOUN
ftr-337	439	24	for	for	ADP
ftr-337	439	25	investment	investment	NOUN
ftr-337	439	26	in	in	ADP
ftr-337	439	27	certain	certain	ADJ
ftr-337	439	28	forms	form	NOUN
ftr-337	439	29	of	of	ADP
ftr-337	439	30	energy	energy	NOUN
ftr-337	439	31	property	property	NOUN
ftr-337	439	32	,	,	PUNCT
ftr-337	439	33	including	include	VERB
ftr-337	439	34	solar	solar	ADJ
ftr-337	439	35	and	and	CCONJ
ftr-337	439	36	wind	wind	NOUN
ftr-337	439	37	energy	energy	NOUN
ftr-337	439	38	property	property	NOUN
ftr-337	439	39	,	,	PUNCT
ftr-337	439	40	but	but	CCONJ
ftr-337	439	41	also	also	ADV
ftr-337	439	42	including	include	VERB
ftr-337	439	43	property	property	NOUN
ftr-337	439	44	such	such	ADJ
ftr-337	439	45	as	as	ADP
ftr-337	439	46	shale	shale	NOUN
ftr-337	439	47	oil	oil	NOUN
ftr-337	439	48	equipment	equipment	NOUN
ftr-337	439	49	.	.	PUNCT
ftr-337	440	1	62	62	NUM
ftr-337	440	2	it	it	PRON
ftr-337	440	3	was	be	AUX
ftr-337	440	4	available	available	ADJ
ftr-337	440	5	in	in	ADP
ftr-337	440	6	combination	combination	NOUN
ftr-337	440	7	with	with	ADP
ftr-337	440	8	the	the	DET
ftr-337	440	9	regular	regular	ADJ
ftr-337	440	10	investment	investment	NOUN
ftr-337	440	11	credit	credit	NOUN
ftr-337	440	12	.	.	PUNCT
ftr-337	441	1	qualifying	qualify	VERB
ftr-337	441	2	energy	energy	NOUN
ftr-337	441	3	property	property	NOUN
ftr-337	441	4	was	be	AUX
ftr-337	441	5	to	to	PART
ftr-337	441	6	be	be	AUX
ftr-337	441	7	subject	subject	ADJ
ftr-337	441	8	to	to	ADP
ftr-337	441	9	quality	quality	NOUN
ftr-337	441	10	and	and	CCONJ
ftr-337	441	11	performance	performance	NOUN
ftr-337	441	12	standards	standard	NOUN
ftr-337	441	13	to	to	PART
ftr-337	441	14	be	be	AUX
ftr-337	441	15	issued	issue	VERB
ftr-337	441	16	by	by	ADP
ftr-337	441	17	the	the	DET
ftr-337	441	18	irs	irs	PROPN
ftr-337	441	19	after	after	ADP
ftr-337	441	20	consultation	consultation	NOUN
ftr-337	441	21	with	with	ADP
ftr-337	441	22	the	the	DET
ftr-337	441	23	department	department	NOUN
ftr-337	441	24	of	of	ADP
ftr-337	441	25	energy	energy	NOUN
ftr-337	441	26	.	.	PUNCT
ftr-337	442	1	in	in	ADP
ftr-337	442	2	enacting	enact	VERB
ftr-337	442	3	the	the	DET
ftr-337	442	4	energy	energy	NOUN
ftr-337	442	5	tax	tax	NOUN
ftr-337	442	6	credit	credit	NOUN
ftr-337	442	7	,	,	PUNCT
ftr-337	442	8	congress	congress	PROPN
ftr-337	442	9	explained	explain	VERB
ftr-337	442	10	as	as	SCONJ
ftr-337	442	11	follows	follow	VERB
ftr-337	442	12	:	:	PUNCT
ftr-337	442	13	in	in	ADP
ftr-337	442	14	reviewing	review	VERB
ftr-337	442	15	the	the	DET
ftr-337	442	16	use	use	NOUN
ftr-337	442	17	of	of	ADP
ftr-337	442	18	energy	energy	NOUN
ftr-337	442	19	by	by	ADP
ftr-337	442	20	the	the	DET
ftr-337	442	21	various	various	ADJ
ftr-337	442	22	sectors	sector	NOUN
ftr-337	442	23	of	of	ADP
ftr-337	442	24	the	the	DET
ftr-337	442	25	economy	economy	NOUN
ftr-337	442	26	,	,	PUNCT
ftr-337	442	27	the	the	DET
ftr-337	442	28	committee	committee	NOUN
ftr-337	442	29	was	be	AUX
ftr-337	442	30	informed	inform	VERB
ftr-337	442	31	that	that	SCONJ
ftr-337	442	32	in	in	ADP
ftr-337	442	33	1975	1975	NUM
ftr-337	442	34	,	,	PUNCT
ftr-337	442	35	industry	industry	NOUN
ftr-337	442	36	used	use	VERB
ftr-337	442	37	20.5	20.5	NUM
ftr-337	442	38	quadrillion	quadrillion	NOUN
ftr-337	442	39	btu	btu	PROPN
ftr-337	442	40	’s	’s	PART
ftr-337	442	41	,	,	PUNCT
ftr-337	442	42	or	or	CCONJ
ftr-337	442	43	36	36	NUM
ftr-337	442	44	percent	percent	NOUN
ftr-337	442	45	of	of	ADP
ftr-337	442	46	the	the	DET
ftr-337	442	47	total	total	ADJ
ftr-337	442	48	56.5	56.5	NUM
ftr-337	442	49	quadrillion	quadrillion	NOUN
ftr-337	442	50	btu	btu	PROPN
ftr-337	442	51	’s	’s	PART
ftr-337	442	52	consumed	consume	VERB
ftr-337	442	53	for	for	ADP
ftr-337	442	54	all	all	DET
ftr-337	442	55	purposes	purpose	NOUN
ftr-337	442	56	.	.	PUNCT
ftr-337	443	1	the	the	DET
ftr-337	443	2	committee	committee	NOUN
ftr-337	443	3	noted	note	VERB
ftr-337	443	4	that	that	SCONJ
ftr-337	443	5	industry	industry	NOUN
ftr-337	443	6	has	have	AUX
ftr-337	443	7	relied	rely	VERB
ftr-337	443	8	increasingly	increasingly	ADV
ftr-337	443	9	on	on	ADP
ftr-337	443	10	oil	oil	NOUN
ftr-337	443	11	and	and	CCONJ
ftr-337	443	12	natural	natural	ADJ
ftr-337	443	13	gas	gas	NOUN
ftr-337	443	14	in	in	ADP
ftr-337	443	15	the	the	DET
ftr-337	443	16	past	past	ADJ
ftr-337	443	17	two	two	NUM
ftr-337	443	18	decades	decade	NOUN
ftr-337	443	19	,	,	PUNCT
ftr-337	443	20	rather	rather	ADV
ftr-337	443	21	than	than	ADP
ftr-337	443	22	on	on	ADP
ftr-337	443	23	coal	coal	NOUN
ftr-337	443	24	,	,	PUNCT
ftr-337	443	25	and	and	CCONJ
ftr-337	443	26	that	that	SCONJ
ftr-337	443	27	conservative	conservative	ADJ
ftr-337	443	28	use	use	NOUN
ftr-337	443	29	of	of	ADP
ftr-337	443	30	all	all	DET
ftr-337	443	31	energy	energy	NOUN
ftr-337	443	32	sources	source	NOUN
ftr-337	443	33	has	have	AUX
ftr-337	443	34	been	be	AUX
ftr-337	443	35	a	a	DET
ftr-337	443	36	rare	rare	ADJ
ftr-337	443	37	practice	practice	NOUN
ftr-337	443	38	.	.	PUNCT
ftr-337	444	1	in	in	ADP
ftr-337	444	2	view	view	NOUN
ftr-337	444	3	of	of	ADP
ftr-337	444	4	the	the	DET
ftr-337	444	5	vulnerability	vulnerability	NOUN
ftr-337	444	6	of	of	ADP
ftr-337	444	7	the	the	DET
ftr-337	444	8	economy	economy	NOUN
ftr-337	444	9	to	to	ADP
ftr-337	444	10	possible	possible	ADJ
ftr-337	444	11	disruptions	disruption	NOUN
ftr-337	444	12	in	in	ADP
ftr-337	444	13	the	the	DET
ftr-337	444	14	supply	supply	NOUN
ftr-337	444	15	of	of	ADP
ftr-337	444	16	natural	natural	ADJ
ftr-337	444	17	gas	gas	NOUN
ftr-337	444	18	and	and	CCONJ
ftr-337	444	19	oil	oil	NOUN
ftr-337	444	20	,	,	PUNCT
ftr-337	444	21	and	and	CCONJ
ftr-337	444	22	61	61	NUM
ftr-337	444	23	.	.	PUNCT
ftr-337	444	24	h.r	h.r	PROPN
ftr-337	444	25	.	.	PROPN
ftr-337	444	26	rep	rep	PROPN
ftr-337	444	27	.	.	PROPN
ftr-337	444	28	no	no	INTJ
ftr-337	444	29	.	.	NOUN
ftr-337	444	30	95	95	NUM
ftr-337	444	31	-	-	SYM
ftr-337	444	32	1445	1445	NUM
ftr-337	444	33	,	,	PUNCT
ftr-337	444	34	at	at	ADP
ftr-337	444	35	86	86	NUM
ftr-337	444	36	(	(	PUNCT
ftr-337	444	37	1978	1978	NUM
ftr-337	444	38	)	)	PUNCT
ftr-337	444	39	(	(	PUNCT
ftr-337	444	40	emphasis	emphasis	NOUN
ftr-337	444	41	added	add	VERB
ftr-337	444	42	)	)	PUNCT
ftr-337	444	43	.	.	PUNCT
ftr-337	445	1	62	62	NUM
ftr-337	445	2	.	.	PUNCT
ftr-337	446	1	energy	energy	NOUN
ftr-337	446	2	tax	tax	PROPN
ftr-337	446	3	act	act	NOUN
ftr-337	446	4	of	of	ADP
ftr-337	446	5	1978	1978	NUM
ftr-337	446	6	,	,	PUNCT
ftr-337	446	7	pub	pub	NOUN
ftr-337	446	8	.	.	PUNCT
ftr-337	447	1	l.	l.	PROPN
ftr-337	447	2	no	no	INTJ
ftr-337	447	3	.	.	PROPN
ftr-337	448	1	95	95	NUM
ftr-337	448	2	-	-	SYM
ftr-337	448	3	618	618	NUM
ftr-337	448	4	,	,	PUNCT
ftr-337	448	5	§	§	PROPN
ftr-337	448	6	301	301	NUM
ftr-337	448	7	,	,	PUNCT
ftr-337	448	8	92	92	NUM
ftr-337	448	9	stat	stat	NOUN
ftr-337	448	10	.	.	PUNCT
ftr-337	449	1	3174	3174	NUM
ftr-337	449	2	,	,	PUNCT
ftr-337	449	3	3194–3201	3194–3201	NUM
ftr-337	449	4	.	.	PUNCT
ftr-337	450	1	see	see	VERB
ftr-337	450	2	staff	staff	NOUN
ftr-337	450	3	of	of	ADP
ftr-337	450	4	joint	joint	ADJ
ftr-337	450	5	comm	comm	NOUN
ftr-337	450	6	.	.	PUNCT
ftr-337	451	1	on	on	ADP
ftr-337	451	2	taxation	taxation	NOUN
ftr-337	451	3	,	,	PUNCT
ftr-337	451	4	112th	112th	PROPN
ftr-337	451	5	cong	cong	PROPN
ftr-337	451	6	.	.	PROPN
ftr-337	451	7	,	,	PUNCT
ftr-337	451	8	present	present	ADJ
ftr-337	451	9	law	law	NOUN
ftr-337	451	10	and	and	CCONJ
ftr-337	451	11	analysis	analysis	NOUN
ftr-337	451	12	of	of	ADP
ftr-337	451	13	energy	energy	NOUN
ftr-337	451	14	-	-	PUNCT
ftr-337	451	15	related	relate	VERB
ftr-337	451	16	tax	tax	NOUN
ftr-337	451	17	expenditures	expenditure	NOUN
ftr-337	451	18	and	and	CCONJ
ftr-337	451	19	description	description	NOUN
ftr-337	451	20	of	of	ADP
ftr-337	451	21	the	the	DET
ftr-337	451	22	revenue	revenue	NOUN
ftr-337	451	23	provisions	provision	NOUN
ftr-337	451	24	contained	contain	VERB
ftr-337	451	25	in	in	ADP
ftr-337	451	26	h.r	h.r	PROPN
ftr-337	451	27	.	.	PROPN
ftr-337	451	28	1380	1380	NUM
ftr-337	451	29	,	,	PUNCT
ftr-337	451	30	the	the	DET
ftr-337	451	31	new	new	ADJ
ftr-337	451	32	alternative	alternative	ADJ
ftr-337	451	33	transportation	transportation	NOUN
ftr-337	451	34	to	to	PART
ftr-337	451	35	give	give	VERB
ftr-337	451	36	americans	americans	PROPN
ftr-337	451	37	solutions	solution	NOUN
ftr-337	451	38	act	act	NOUN
ftr-337	451	39	of	of	ADP
ftr-337	451	40	2011	2011	NUM
ftr-337	451	41	,	,	PUNCT
ftr-337	451	42	at	at	ADP
ftr-337	451	43	29	29	NUM
ftr-337	451	44	(	(	PUNCT
ftr-337	451	45	comm	comm	NOUN
ftr-337	451	46	.	.	PUNCT
ftr-337	452	1	print	print	NOUN
ftr-337	452	2	2011	2011	NUM
ftr-337	452	3	)	)	PUNCT
ftr-337	452	4	,	,	PUNCT
ftr-337	453	1	[	[	X
ftr-337	453	2	hereinafter	hereinafter	NOUN
ftr-337	453	3	jct	jct	NOUN
ftr-337	453	4	,	,	PUNCT
ftr-337	453	5	energy	energy	NOUN
ftr-337	453	6	-	-	PUNCT
ftr-337	453	7	related	relate	VERB
ftr-337	453	8	tax	tax	NOUN
ftr-337	453	9	expenditures	expenditure	NOUN
ftr-337	453	10	]	]	PUNCT
ftr-337	453	11	,	,	PUNCT
ftr-337	453	12	http://www.jct.gov/publications/.html?func=startdown&id=4360	http://www.jct.gov/publications/.html?func=startdown&id=4360	X
ftr-337	453	13	(	(	PUNCT
ftr-337	453	14	“	"	PUNCT
ftr-337	453	15	as	as	SCONJ
ftr-337	453	16	the	the	DET
ftr-337	453	17	rationale	rationale	NOUN
ftr-337	453	18	for	for	ADP
ftr-337	453	19	many	many	ADJ
ftr-337	453	20	of	of	ADP
ftr-337	453	21	the	the	DET
ftr-337	453	22	tax	tax	NOUN
ftr-337	453	23	incentives	incentive	NOUN
ftr-337	453	24	for	for	ADP
ftr-337	453	25	renewable	renewable	ADJ
ftr-337	453	26	energy	energy	NOUN
ftr-337	453	27	and	and	CCONJ
ftr-337	453	28	conservation	conservation	NOUN
ftr-337	453	29	is	be	AUX
ftr-337	453	30	to	to	PART
ftr-337	453	31	reduce	reduce	VERB
ftr-337	453	32	the	the	DET
ftr-337	453	33	use	use	NOUN
ftr-337	453	34	of	of	ADP
ftr-337	453	35	fossil	fossil	ADJ
ftr-337	453	36	fuels	fuel	NOUN
ftr-337	453	37	,	,	PUNCT
ftr-337	453	38	many	many	ADJ
ftr-337	453	39	have	have	AUX
ftr-337	453	40	questioned	question	VERB
ftr-337	453	41	the	the	DET
ftr-337	453	42	rationale	rationale	NOUN
ftr-337	453	43	for	for	ADP
ftr-337	453	44	tax	tax	NOUN
ftr-337	453	45	subsidies	subsidy	NOUN
ftr-337	453	46	for	for	ADP
ftr-337	453	47	fossil	fossil	NOUN
ftr-337	453	48	fuel	fuel	NOUN
ftr-337	453	49	production	production	NOUN
ftr-337	453	50	.	.	PUNCT
ftr-337	454	1	the	the	DET
ftr-337	454	2	principal	principal	ADJ
ftr-337	454	3	argument	argument	NOUN
ftr-337	454	4	in	in	ADP
ftr-337	454	5	favor	favor	NOUN
ftr-337	454	6	of	of	ADP
ftr-337	454	7	the	the	DET
ftr-337	454	8	tax	tax	NOUN
ftr-337	454	9	incentives	incentive	NOUN
ftr-337	454	10	for	for	ADP
ftr-337	454	11	fossil	fossil	NOUN
ftr-337	454	12	fuel	fuel	NOUN
ftr-337	454	13	production	production	NOUN
ftr-337	454	14	is	be	AUX
ftr-337	454	15	that	that	SCONJ
ftr-337	454	16	a	a	DET
ftr-337	454	17	healthy	healthy	ADJ
ftr-337	454	18	domestic	domestic	ADJ
ftr-337	454	19	fossil	fossil	NOUN
ftr-337	454	20	fuels	fuel	NOUN
ftr-337	454	21	production	production	NOUN
ftr-337	454	22	base	base	NOUN
ftr-337	454	23	serves	serve	VERB
ftr-337	454	24	national	national	ADJ
ftr-337	454	25	security	security	NOUN
ftr-337	454	26	goals	goal	NOUN
ftr-337	454	27	,	,	PUNCT
ftr-337	454	28	by	by	ADP
ftr-337	454	29	reducing	reduce	VERB
ftr-337	454	30	our	our	PRON
ftr-337	454	31	dependence	dependence	NOUN
ftr-337	454	32	on	on	ADP
ftr-337	454	33	foreign	foreign	ADJ
ftr-337	454	34	sources	source	NOUN
ftr-337	454	35	of	of	ADP
ftr-337	454	36	oil	oil	NOUN
ftr-337	454	37	.	.	PUNCT
ftr-337	454	38	”	"	PUNCT
ftr-337	454	39	)	)	PUNCT
ftr-337	454	40	’	'	PUNCT
ftr-337	454	41	646	646	NUM
ftr-337	454	42	florida	florida	PROPN
ftr-337	454	43	tax	tax	NOUN
ftr-337	454	44	review	review	NOUN
ftr-337	454	45	[	[	X
ftr-337	454	46	vol.12:9	vol.12:9	NOUN
ftr-337	454	47	in	in	ADP
ftr-337	454	48	view	view	NOUN
ftr-337	454	49	of	of	ADP
ftr-337	454	50	potential	potential	ADJ
ftr-337	454	51	savings	saving	NOUN
ftr-337	454	52	of	of	ADP
ftr-337	454	53	oil	oil	NOUN
ftr-337	454	54	and	and	CCONJ
ftr-337	454	55	gas	gas	NOUN
ftr-337	454	56	through	through	ADP
ftr-337	454	57	more	more	ADJ
ftr-337	454	58	prudent	prudent	ADJ
ftr-337	454	59	use	use	NOUN
ftr-337	454	60	,	,	PUNCT
ftr-337	454	61	the	the	DET
ftr-337	454	62	committee	committee	NOUN
ftr-337	454	63	believes	believe	VERB
ftr-337	454	64	it	it	PRON
ftr-337	454	65	is	be	AUX
ftr-337	454	66	essential	essential	ADJ
ftr-337	454	67	to	to	PART
ftr-337	454	68	encourage	encourage	VERB
ftr-337	454	69	industry	industry	NOUN
ftr-337	454	70	to	to	PART
ftr-337	454	71	conserve	conserve	VERB
ftr-337	454	72	oil	oil	NOUN
ftr-337	454	73	and	and	CCONJ
ftr-337	454	74	natural	natural	ADJ
ftr-337	454	75	gas	gas	NOUN
ftr-337	454	76	and	and	CCONJ
ftr-337	454	77	to	to	PART
ftr-337	454	78	convert	convert	VERB
ftr-337	454	79	,	,	PUNCT
ftr-337	454	80	when	when	SCONJ
ftr-337	454	81	economically	economically	ADV
ftr-337	454	82	and	and	CCONJ
ftr-337	454	83	technically	technically	ADV
ftr-337	454	84	feasible	feasible	ADJ
ftr-337	454	85	,	,	PUNCT
ftr-337	454	86	to	to	ADP
ftr-337	454	87	sources	source	NOUN
ftr-337	454	88	of	of	ADP
ftr-337	454	89	energy	energy	NOUN
ftr-337	454	90	other	other	ADJ
ftr-337	454	91	than	than	ADP
ftr-337	454	92	oil	oil	NOUN
ftr-337	454	93	and	and	CCONJ
ftr-337	454	94	natural	natural	ADJ
ftr-337	454	95	gas	gas	NOUN
ftr-337	454	96	.	.	PUNCT
ftr-337	455	1	accordingly	accordingly	ADV
ftr-337	455	2	,	,	PUNCT
ftr-337	455	3	the	the	DET
ftr-337	455	4	committee	committee	NOUN
ftr-337	455	5	has	have	AUX
ftr-337	455	6	provided	provide	VERB
ftr-337	455	7	for	for	ADP
ftr-337	455	8	a	a	DET
ftr-337	455	9	limited	limited	ADJ
ftr-337	455	10	period	period	NOUN
ftr-337	455	11	of	of	ADP
ftr-337	455	12	time	time	NOUN
ftr-337	455	13	,	,	PUNCT
ftr-337	455	14	a	a	DET
ftr-337	455	15	series	series	NOUN
ftr-337	455	16	of	of	ADP
ftr-337	455	17	tax	tax	NOUN
ftr-337	455	18	credits	credit	NOUN
ftr-337	455	19	which	which	PRON
ftr-337	455	20	are	be	AUX
ftr-337	455	21	designed	design	VERB
ftr-337	455	22	to	to	PART
ftr-337	455	23	encourage	encourage	VERB
ftr-337	455	24	conservation	conservation	NOUN
ftr-337	455	25	and	and	CCONJ
ftr-337	455	26	conversion	conversion	NOUN
ftr-337	455	27	and	and	CCONJ
ftr-337	455	28	the	the	DET
ftr-337	455	29	development	development	NOUN
ftr-337	455	30	of	of	ADP
ftr-337	455	31	advanced	advanced	ADJ
ftr-337	455	32	energy	energy	NOUN
ftr-337	455	33	technology	technology	NOUN
ftr-337	455	34	.	.	PUNCT
ftr-337	456	1	consistent	consistent	ADJ
ftr-337	456	2	with	with	ADP
ftr-337	456	3	these	these	DET
ftr-337	456	4	objectives	objective	NOUN
ftr-337	456	5	,	,	PUNCT
ftr-337	456	6	the	the	DET
ftr-337	456	7	committee	committee	NOUN
ftr-337	456	8	bill	bill	PROPN
ftr-337	456	9	denies	deny	VERB
ftr-337	456	10	the	the	DET
ftr-337	456	11	regular	regular	ADJ
ftr-337	456	12	investment	investment	NOUN
ftr-337	456	13	tax	tax	NOUN
ftr-337	456	14	credit	credit	NOUN
ftr-337	456	15	and	and	CCONJ
ftr-337	456	16	accelerated	accelerate	VERB
ftr-337	456	17	depreciation	depreciation	NOUN
ftr-337	456	18	methods	method	NOUN
ftr-337	456	19	for	for	ADP
ftr-337	456	20	the	the	DET
ftr-337	456	21	purchase	purchase	NOUN
ftr-337	456	22	of	of	ADP
ftr-337	456	23	new	new	ADJ
ftr-337	456	24	oil	oil	NOUN
ftr-337	456	25	or	or	CCONJ
ftr-337	456	26	natural	natural	ADJ
ftr-337	456	27	gas	gas	NOUN
ftr-337	456	28	fueled	fuel	VERB
ftr-337	456	29	boilers	boiler	NOUN
ftr-337	456	30	and	and	CCONJ
ftr-337	456	31	combustors	combustor	NOUN
ftr-337	456	32	.	.	PUNCT
ftr-337	456	33	.	.	PUNCT
ftr-337	456	34	.	.	PUNCT
ftr-337	456	35	.	.	PUNCT
ftr-337	457	1	the	the	DET
ftr-337	457	2	committee	committee	NOUN
ftr-337	457	3	believes	believe	VERB
ftr-337	457	4	that	that	SCONJ
ftr-337	457	5	in	in	ADP
ftr-337	457	6	providing	provide	VERB
ftr-337	457	7	a	a	DET
ftr-337	457	8	positive	positive	ADJ
ftr-337	457	9	incentive	incentive	NOUN
ftr-337	457	10	for	for	ADP
ftr-337	457	11	conversion	conversion	NOUN
ftr-337	457	12	and	and	CCONJ
ftr-337	457	13	conservation	conservation	NOUN
ftr-337	457	14	in	in	ADP
ftr-337	457	15	the	the	DET
ftr-337	457	16	form	form	NOUN
ftr-337	457	17	of	of	ADP
ftr-337	457	18	additional	additional	ADJ
ftr-337	457	19	tax	tax	NOUN
ftr-337	457	20	credits	credit	NOUN
ftr-337	457	21	,	,	PUNCT
ftr-337	457	22	and	and	CCONJ
ftr-337	457	23	a	a	DET
ftr-337	457	24	disincentive	disincentive	NOUN
ftr-337	457	25	in	in	ADP
ftr-337	457	26	the	the	DET
ftr-337	457	27	form	form	NOUN
ftr-337	457	28	of	of	ADP
ftr-337	457	29	the	the	DET
ftr-337	457	30	denial	denial	NOUN
ftr-337	457	31	of	of	ADP
ftr-337	457	32	certain	certain	ADJ
ftr-337	457	33	current	current	ADJ
ftr-337	457	34	tax	tax	NOUN
ftr-337	457	35	advantages	advantage	NOUN
ftr-337	457	36	,	,	PUNCT
ftr-337	457	37	industry	industry	NOUN
ftr-337	457	38	will	will	AUX
ftr-337	457	39	be	be	AUX
ftr-337	457	40	motivated	motivate	VERB
ftr-337	457	41	to	to	PART
ftr-337	457	42	make	make	VERB
ftr-337	457	43	significant	significant	ADJ
ftr-337	457	44	efforts	effort	NOUN
ftr-337	457	45	to	to	PART
ftr-337	457	46	conserve	conserve	VERB
ftr-337	457	47	its	its	PRON
ftr-337	457	48	use	use	NOUN
ftr-337	457	49	of	of	ADP
ftr-337	457	50	scarce	scarce	ADJ
ftr-337	457	51	oil	oil	NOUN
ftr-337	457	52	and	and	CCONJ
ftr-337	457	53	natural	natural	ADJ
ftr-337	457	54	gas	gas	NOUN
ftr-337	457	55	as	as	ADV
ftr-337	457	56	well	well	ADV
ftr-337	457	57	as	as	ADP
ftr-337	457	58	convert	convert	VERB
ftr-337	457	59	to	to	ADP
ftr-337	457	60	other	other	ADJ
ftr-337	457	61	forms	form	NOUN
ftr-337	457	62	of	of	ADP
ftr-337	457	63	fuel	fuel	NOUN
ftr-337	457	64	.	.	PUNCT
ftr-337	458	1	63	63	NUM
ftr-337	458	2	interestingly	interestingly	ADV
ftr-337	458	3	,	,	PUNCT
ftr-337	458	4	the	the	DET
ftr-337	458	5	energy	energy	NOUN
ftr-337	458	6	credit	credit	NOUN
ftr-337	458	7	as	as	SCONJ
ftr-337	458	8	originally	originally	ADV
ftr-337	458	9	enacted	enact	VERB
ftr-337	458	10	was	be	AUX
ftr-337	458	11	refundable	refundable	ADJ
ftr-337	458	12	in	in	ADP
ftr-337	458	13	the	the	DET
ftr-337	458	14	case	case	NOUN
ftr-337	458	15	of	of	ADP
ftr-337	458	16	wind	wind	NOUN
ftr-337	458	17	and	and	CCONJ
ftr-337	458	18	solar	solar	ADJ
ftr-337	458	19	projects	project	NOUN
ftr-337	458	20	.	.	PUNCT
ftr-337	459	1	64	64	NUM
ftr-337	459	2	the	the	DET
ftr-337	459	3	refundable	refundable	ADJ
ftr-337	459	4	element	element	NOUN
ftr-337	459	5	was	be	AUX
ftr-337	459	6	accomplished	accomplish	VERB
ftr-337	459	7	by	by	ADP
ftr-337	459	8	treating	treat	VERB
ftr-337	459	9	the	the	DET
ftr-337	459	10	credit	credit	NOUN
ftr-337	459	11	as	as	SCONJ
ftr-337	459	12	if	if	SCONJ
ftr-337	459	13	it	it	PRON
ftr-337	459	14	were	be	AUX
ftr-337	459	15	allowed	allow	VERB
ftr-337	459	16	by	by	ADP
ftr-337	459	17	then	then	ADV
ftr-337	459	18	section	section	NOUN
ftr-337	459	19	39	39	NUM
ftr-337	459	20	(	(	PUNCT
ftr-337	459	21	since	since	SCONJ
ftr-337	459	22	redesignated	redesignated	ADJ
ftr-337	459	23	section	section	NOUN
ftr-337	459	24	34	34	NUM
ftr-337	459	25	)	)	PUNCT
ftr-337	459	26	,	,	PUNCT
ftr-337	459	27	65	65	NUM
ftr-337	459	28	rather	rather	ADV
ftr-337	459	29	than	than	ADP
ftr-337	459	30	by	by	ADP
ftr-337	459	31	section	section	NOUN
ftr-337	459	32	38	38	NUM
ftr-337	459	33	.	.	PUNCT
ftr-337	460	1	66	66	NUM
ftr-337	460	2	in	in	ADP
ftr-337	460	3	addition	addition	NOUN
ftr-337	460	4	,	,	PUNCT
ftr-337	460	5	stacking	stack	VERB
ftr-337	460	6	rules	rule	NOUN
ftr-337	460	7	were	be	AUX
ftr-337	460	8	structured	structure	VERB
ftr-337	460	9	to	to	PART
ftr-337	460	10	allow	allow	VERB
ftr-337	460	11	a	a	DET
ftr-337	460	12	refund	refund	NOUN
ftr-337	460	13	of	of	ADP
ftr-337	460	14	excess	excess	ADJ
ftr-337	460	15	credits	credit	NOUN
ftr-337	460	16	when	when	SCONJ
ftr-337	460	17	applying	apply	VERB
ftr-337	460	18	the	the	DET
ftr-337	460	19	nonrefundable	nonrefundable	ADJ
ftr-337	460	20	investment	investment	NOUN
ftr-337	460	21	credit	credit	NOUN
ftr-337	460	22	(	(	PUNCT
ftr-337	460	23	i.e.	i.e.	X
ftr-337	460	24	the	the	DET
ftr-337	460	25	regular	regular	ADJ
ftr-337	460	26	investment	investment	NOUN
ftr-337	460	27	credit	credit	NOUN
ftr-337	460	28	and	and	CCONJ
ftr-337	460	29	the	the	DET
ftr-337	460	30	energy	energy	NOUN
ftr-337	460	31	credit	credit	NOUN
ftr-337	460	32	for	for	ADP
ftr-337	460	33	energy	energy	NOUN
ftr-337	460	34	property	property	NOUN
ftr-337	460	35	other	other	ADJ
ftr-337	460	36	than	than	ADP
ftr-337	460	37	solar	solar	ADJ
ftr-337	460	38	or	or	CCONJ
ftr-337	460	39	wind	wind	NOUN
ftr-337	460	40	energy	energy	NOUN
ftr-337	460	41	)	)	PUNCT
ftr-337	460	42	and	and	CCONJ
ftr-337	460	43	the	the	DET
ftr-337	460	44	(	(	PUNCT
ftr-337	460	45	refundable	refundable	ADJ
ftr-337	460	46	)	)	PUNCT
ftr-337	460	47	energy	energy	NOUN
ftr-337	460	48	credit	credit	NOUN
ftr-337	460	49	in	in	ADP
ftr-337	460	50	tandem	tandem	PROPN
ftr-337	460	51	.	.	PUNCT
ftr-337	461	1	the	the	DET
ftr-337	461	2	rationale	rationale	NOUN
ftr-337	461	3	for	for	ADP
ftr-337	461	4	making	make	VERB
ftr-337	461	5	the	the	DET
ftr-337	461	6	credit	credit	NOUN
ftr-337	461	7	refundable	refundable	ADJ
ftr-337	461	8	was	be	AUX
ftr-337	461	9	to	to	PART
ftr-337	461	10	“	"	PUNCT
ftr-337	461	11	allow	allow	VERB
ftr-337	461	12	all	all	DET
ftr-337	461	13	businesses	business	NOUN
ftr-337	461	14	,	,	PUNCT
ftr-337	461	15	irrespective	irrespective	ADV
ftr-337	461	16	of	of	ADP
ftr-337	461	17	their	their	PRON
ftr-337	461	18	income	income	NOUN
ftr-337	461	19	tax	tax	NOUN
ftr-337	461	20	liability	liability	NOUN
ftr-337	461	21	,	,	PUNCT
ftr-337	461	22	to	to	PART
ftr-337	461	23	receive	receive	VERB
ftr-337	461	24	the	the	DET
ftr-337	461	25	full	full	ADJ
ftr-337	461	26	incentive	incentive	NOUN
ftr-337	461	27	effect	effect	NOUN
ftr-337	461	28	.	.	PUNCT
ftr-337	461	29	”	"	PUNCT
ftr-337	462	1	67	67	NUM
ftr-337	462	2	63	63	NUM
ftr-337	462	3	.	.	PUNCT
ftr-337	463	1	h.r	h.r	PROPN
ftr-337	463	2	.	.	PROPN
ftr-337	463	3	rep	rep	PROPN
ftr-337	463	4	.	.	PROPN
ftr-337	463	5	no	no	INTJ
ftr-337	463	6	.	.	NOUN
ftr-337	464	1	95	95	NUM
ftr-337	464	2	-	-	SYM
ftr-337	464	3	496	496	NUM
ftr-337	464	4	,	,	PUNCT
ftr-337	464	5	pt	pt	X
ftr-337	464	6	.	.	NOUN
ftr-337	464	7	3	3	NUM
ftr-337	464	8	,	,	PUNCT
ftr-337	464	9	at	at	ADP
ftr-337	464	10	117	117	NUM
ftr-337	464	11	(	(	PUNCT
ftr-337	464	12	1977	1977	NUM
ftr-337	464	13	)	)	PUNCT
ftr-337	464	14	.	.	PUNCT
ftr-337	465	1	64	64	NUM
ftr-337	465	2	.	.	PUNCT
ftr-337	465	3	see	see	VERB
ftr-337	465	4	i.r.c	i.r.c	NOUN
ftr-337	465	5	.	.	PUNCT
ftr-337	466	1	§	§	PROPN
ftr-337	466	2	46(a)(10)(c	46(a)(10)(c	NUM
ftr-337	466	3	)	)	PUNCT
ftr-337	466	4	(	(	PUNCT
ftr-337	466	5	1978	1978	NUM
ftr-337	466	6	)	)	PUNCT
ftr-337	466	7	.	.	PUNCT
ftr-337	467	1	in	in	ADP
ftr-337	467	2	instances	instance	NOUN
ftr-337	467	3	where	where	SCONJ
ftr-337	467	4	nonrefundable	nonrefundable	ADJ
ftr-337	467	5	,	,	PUNCT
ftr-337	467	6	the	the	DET
ftr-337	467	7	energy	energy	NOUN
ftr-337	467	8	credit	credit	NOUN
ftr-337	467	9	was	be	AUX
ftr-337	467	10	available	available	ADJ
ftr-337	467	11	to	to	PART
ftr-337	467	12	be	be	AUX
ftr-337	467	13	applied	apply	VERB
ftr-337	467	14	against	against	ADP
ftr-337	467	15	100	100	NUM
ftr-337	467	16	percent	percent	NOUN
ftr-337	467	17	of	of	ADP
ftr-337	467	18	tax	tax	NOUN
ftr-337	467	19	liability	liability	NOUN
ftr-337	467	20	.	.	PUNCT
ftr-337	468	1	contrast	contrast	VERB
ftr-337	468	2	the	the	DET
ftr-337	468	3	limitation	limitation	NOUN
ftr-337	468	4	on	on	ADP
ftr-337	468	5	use	use	NOUN
ftr-337	468	6	of	of	ADP
ftr-337	468	7	the	the	DET
ftr-337	468	8	investment	investment	NOUN
ftr-337	468	9	credit	credit	NOUN
ftr-337	468	10	as	as	SCONJ
ftr-337	468	11	originally	originally	ADV
ftr-337	468	12	enacted	enact	VERB
ftr-337	468	13	.	.	PUNCT
ftr-337	469	1	see	see	VERB
ftr-337	469	2	supra	supra	PROPN
ftr-337	469	3	note	note	PROPN
ftr-337	469	4	49	49	NUM
ftr-337	469	5	and	and	CCONJ
ftr-337	469	6	accompanying	accompany	VERB
ftr-337	469	7	text	text	NOUN
ftr-337	469	8	.	.	PUNCT
ftr-337	470	1	65	65	NUM
ftr-337	470	2	.	.	PUNCT
ftr-337	471	1	at	at	ADP
ftr-337	471	2	the	the	DET
ftr-337	471	3	time	time	NOUN
ftr-337	471	4	of	of	ADP
ftr-337	471	5	the	the	DET
ftr-337	471	6	energy	energy	NOUN
ftr-337	471	7	tax	tax	NOUN
ftr-337	471	8	act	act	NOUN
ftr-337	471	9	of	of	ADP
ftr-337	471	10	1978	1978	NUM
ftr-337	471	11	,	,	PUNCT
ftr-337	471	12	the	the	DET
ftr-337	471	13	provisions	provision	NOUN
ftr-337	471	14	currently	currently	ADV
ftr-337	471	15	located	locate	VERB
ftr-337	471	16	in	in	ADP
ftr-337	471	17	section	section	NOUN
ftr-337	471	18	34	34	NUM
ftr-337	471	19	were	be	AUX
ftr-337	471	20	located	locate	VERB
ftr-337	471	21	in	in	ADP
ftr-337	471	22	section	section	NOUN
ftr-337	471	23	39	39	NUM
ftr-337	471	24	.	.	PUNCT
ftr-337	472	1	section	section	NOUN
ftr-337	472	2	39	39	NUM
ftr-337	472	3	was	be	AUX
ftr-337	472	4	re	re	VERB
ftr-337	472	5	-	-	VERB
ftr-337	472	6	designated	designate	VERB
ftr-337	472	7	as	as	ADP
ftr-337	472	8	section	section	NOUN
ftr-337	472	9	34	34	NUM
ftr-337	472	10	by	by	ADP
ftr-337	472	11	section	section	NOUN
ftr-337	472	12	471(c	471(c	PROPN
ftr-337	472	13	)	)	PUNCT
ftr-337	472	14	of	of	ADP
ftr-337	472	15	the	the	DET
ftr-337	472	16	deficit	deficit	NOUN
ftr-337	472	17	reduction	reduction	NOUN
ftr-337	472	18	act	act	NOUN
ftr-337	472	19	of	of	ADP
ftr-337	472	20	1984	1984	NUM
ftr-337	472	21	,	,	PUNCT
ftr-337	472	22	pub	pub	NOUN
ftr-337	472	23	.	.	PUNCT
ftr-337	473	1	l.	l.	PROPN
ftr-337	473	2	no	no	INTJ
ftr-337	473	3	.	.	PROPN
ftr-337	474	1	98369	98369	NUM
ftr-337	474	2	,	,	PUNCT
ftr-337	474	3	§	§	PROPN
ftr-337	474	4	471(c	471(c	PROPN
ftr-337	474	5	)	)	PUNCT
ftr-337	474	6	,	,	PUNCT
ftr-337	474	7	98	98	NUM
ftr-337	474	8	stat	stat	NOUN
ftr-337	474	9	.	.	PUNCT
ftr-337	475	1	494	494	NUM
ftr-337	475	2	,	,	PUNCT
ftr-337	475	3	826	826	NUM
ftr-337	475	4	,	,	PUNCT
ftr-337	475	5	198	198	NUM
ftr-337	475	6	-	-	SYM
ftr-337	475	7	d	d	NOUN
ftr-337	476	1	[	[	X
ftr-337	476	2	hereinafter	hereinafter	NOUN
ftr-337	476	3	dra	dra	PROPN
ftr-337	476	4	1984	1984	NUM
ftr-337	476	5	]	]	PUNCT
ftr-337	476	6	.	.	PUNCT
ftr-337	477	1	66	66	NUM
ftr-337	477	2	.	.	PUNCT
ftr-337	478	1	to	to	ADP
ftr-337	478	2	the	the	DET
ftr-337	478	3	extent	extent	NOUN
ftr-337	478	4	a	a	DET
ftr-337	478	5	credit	credit	NOUN
ftr-337	478	6	allowed	allow	VERB
ftr-337	478	7	under	under	ADP
ftr-337	478	8	section	section	NOUN
ftr-337	478	9	34	34	NUM
ftr-337	478	10	exceeds	exceed	VERB
ftr-337	478	11	the	the	DET
ftr-337	478	12	taxpayer	taxpayer	NOUN
ftr-337	478	13	’s	’s	PART
ftr-337	478	14	income	income	NOUN
ftr-337	478	15	tax	tax	NOUN
ftr-337	478	16	liability	liability	NOUN
ftr-337	478	17	,	,	PUNCT
ftr-337	478	18	section	section	NOUN
ftr-337	478	19	6401	6401	NUM
ftr-337	478	20	treats	treat	VERB
ftr-337	478	21	such	such	ADJ
ftr-337	478	22	excess	excess	NOUN
ftr-337	478	23	as	as	ADP
ftr-337	478	24	an	an	DET
ftr-337	478	25	overpayment	overpayment	NOUN
ftr-337	478	26	.	.	PUNCT
ftr-337	479	1	67	67	NUM
ftr-337	479	2	.	.	PUNCT
ftr-337	480	1	s.	s.	PROPN
ftr-337	480	2	rep	rep	PROPN
ftr-337	480	3	.	.	PROPN
ftr-337	481	1	no	no	PROPN
ftr-337	481	2	.	.	NOUN
ftr-337	482	1	95	95	NUM
ftr-337	482	2	-	-	SYM
ftr-337	482	3	529	529	NUM
ftr-337	482	4	,	,	PUNCT
ftr-337	482	5	at	at	ADP
ftr-337	482	6	71	71	NUM
ftr-337	482	7	(	(	PUNCT
ftr-337	482	8	1977	1977	NUM
ftr-337	482	9	)	)	PUNCT
ftr-337	482	10	,	,	PUNCT
ftr-337	482	11	reprinted	reprint	VERB
ftr-337	482	12	in	in	ADP
ftr-337	482	13	,	,	PUNCT
ftr-337	482	14	1978	1978	NUM
ftr-337	482	15	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-337	482	16	.	.	PUNCT
ftr-337	483	1	7942	7942	NUM
ftr-337	483	2	,	,	PUNCT
ftr-337	483	3	8003	8003	NUM
ftr-337	483	4	(	(	PUNCT
ftr-337	483	5	“	"	PUNCT
ftr-337	483	6	the	the	DET
ftr-337	483	7	committee	committee	NOUN
ftr-337	483	8	believes	believe	VERB
ftr-337	483	9	that	that	SCONJ
ftr-337	483	10	the	the	DET
ftr-337	483	11	urgency	urgency	NOUN
ftr-337	483	12	of	of	ADP
ftr-337	483	13	the	the	DET
ftr-337	483	14	energy	energy	NOUN
ftr-337	483	15	problem	problem	NOUN
ftr-337	483	16	2012	2012	NUM
ftr-337	483	17	]	]	PUNCT
ftr-337	483	18	monetization	monetization	NOUN
ftr-337	483	19	of	of	ADP
ftr-337	483	20	business	business	NOUN
ftr-337	483	21	tax	tax	NOUN
ftr-337	483	22	credits	credit	NOUN
ftr-337	483	23	647	647	NUM
ftr-337	483	24	the	the	DET
ftr-337	483	25	crude	crude	ADJ
ftr-337	483	26	oil	oil	NOUN
ftr-337	483	27	windfall	windfall	NOUN
ftr-337	483	28	profits	profit	NOUN
ftr-337	483	29	tax	tax	NOUN
ftr-337	483	30	act	act	NOUN
ftr-337	483	31	of	of	ADP
ftr-337	483	32	1980	1980	NUM
ftr-337	483	33	,	,	PUNCT
ftr-337	483	34	without	without	ADP
ftr-337	483	35	explanation	explanation	NOUN
ftr-337	483	36	,	,	PUNCT
ftr-337	483	37	simultaneously	simultaneously	ADV
ftr-337	483	38	repealed	repeal	VERB
ftr-337	483	39	the	the	DET
ftr-337	483	40	refundable	refundable	ADJ
ftr-337	483	41	element	element	NOUN
ftr-337	483	42	of	of	ADP
ftr-337	483	43	the	the	DET
ftr-337	483	44	energy	energy	NOUN
ftr-337	483	45	credit	credit	NOUN
ftr-337	483	46	and	and	CCONJ
ftr-337	483	47	increased	increase	VERB
ftr-337	483	48	the	the	DET
ftr-337	483	49	energy	energy	NOUN
ftr-337	483	50	credit	credit	NOUN
ftr-337	483	51	for	for	ADP
ftr-337	483	52	solar	solar	ADJ
ftr-337	483	53	,	,	PUNCT
ftr-337	483	54	wind	wind	NOUN
ftr-337	483	55	,	,	PUNCT
ftr-337	483	56	and	and	CCONJ
ftr-337	483	57	geothermal	geothermal	ADJ
ftr-337	483	58	properties	property	NOUN
ftr-337	483	59	to	to	ADP
ftr-337	483	60	15	15	NUM
ftr-337	483	61	percent	percent	NOUN
ftr-337	483	62	.	.	PUNCT
ftr-337	484	1	68	68	NUM
ftr-337	484	2	4	4	NUM
ftr-337	484	3	.	.	PUNCT
ftr-337	484	4	alcohol	alcohol	NOUN
ftr-337	484	5	fuels	fuel	NOUN
ftr-337	484	6	credit	credit	VERB
ftr-337	484	7	the	the	DET
ftr-337	484	8	crude	crude	ADJ
ftr-337	484	9	oil	oil	NOUN
ftr-337	484	10	windfall	windfall	NOUN
ftr-337	484	11	profits	profit	NOUN
ftr-337	484	12	tax	tax	PROPN
ftr-337	484	13	act	act	NOUN
ftr-337	484	14	of	of	ADP
ftr-337	484	15	1980	1980	NUM
ftr-337	484	16	also	also	ADV
ftr-337	484	17	added	add	VERB
ftr-337	484	18	section	section	NOUN
ftr-337	484	19	44e	44e	NOUN
ftr-337	484	20	,	,	PUNCT
ftr-337	484	21	the	the	DET
ftr-337	484	22	alcohol	alcohol	NOUN
ftr-337	484	23	fuels	fuel	NOUN
ftr-337	484	24	credit	credit	NOUN
ftr-337	484	25	,	,	PUNCT
ftr-337	484	26	69	69	NUM
ftr-337	484	27	which	which	PRON
ftr-337	484	28	provided	provide	VERB
ftr-337	484	29	a	a	DET
ftr-337	484	30	40	40	NUM
ftr-337	484	31	-	-	PUNCT
ftr-337	484	32	cent	cent	NOUN
ftr-337	484	33	-	-	PUNCT
ftr-337	484	34	per	per	ADP
ftr-337	484	35	-	-	PUNCT
ftr-337	484	36	gallon	gallon	NOUN
ftr-337	484	37	credit	credit	NOUN
ftr-337	484	38	for	for	ADP
ftr-337	484	39	the	the	DET
ftr-337	484	40	production	production	NOUN
ftr-337	484	41	of	of	ADP
ftr-337	484	42	alcohol	alcohol	NOUN
ftr-337	484	43	and	and	CCONJ
ftr-337	484	44	alcohol	alcohol	NOUN
ftr-337	484	45	blended	blend	VERB
ftr-337	484	46	fuels	fuel	NOUN
ftr-337	484	47	(	(	PUNCT
ftr-337	484	48	in	in	ADP
ftr-337	484	49	the	the	DET
ftr-337	484	50	case	case	NOUN
ftr-337	484	51	of	of	ADP
ftr-337	484	52	blended	blended	ADJ
ftr-337	484	53	fuels	fuel	NOUN
ftr-337	484	54	,	,	PUNCT
ftr-337	484	55	the	the	DET
ftr-337	484	56	credit	credit	NOUN
ftr-337	484	57	would	would	AUX
ftr-337	484	58	only	only	ADV
ftr-337	484	59	apply	apply	VERB
ftr-337	484	60	to	to	ADP
ftr-337	484	61	the	the	DET
ftr-337	484	62	alcohol	alcohol	NOUN
ftr-337	484	63	portion	portion	NOUN
ftr-337	484	64	of	of	ADP
ftr-337	484	65	the	the	DET
ftr-337	484	66	fuel	fuel	NOUN
ftr-337	484	67	)	)	PUNCT
ftr-337	484	68	.	.	PUNCT
ftr-337	485	1	70	70	NUM
ftr-337	485	2	simultaneously	simultaneously	ADV
ftr-337	485	3	,	,	PUNCT
ftr-337	485	4	section	section	NOUN
ftr-337	485	5	86	86	NUM
ftr-337	485	6	(	(	PUNCT
ftr-337	485	7	since	since	SCONJ
ftr-337	485	8	renumbered	renumbered	ADJ
ftr-337	485	9	section	section	NOUN
ftr-337	485	10	87	87	NUM
ftr-337	485	11	)	)	PUNCT
ftr-337	485	12	71	71	NUM
ftr-337	485	13	was	be	AUX
ftr-337	485	14	enacted	enact	VERB
ftr-337	485	15	,	,	PUNCT
ftr-337	485	16	which	which	PRON
ftr-337	485	17	required	require	VERB
ftr-337	485	18	the	the	DET
ftr-337	485	19	taxpayer	taxpayer	NOUN
ftr-337	485	20	to	to	PART
ftr-337	485	21	include	include	VERB
ftr-337	485	22	in	in	ADP
ftr-337	485	23	gross	gross	ADJ
ftr-337	485	24	income	income	NOUN
ftr-337	485	25	an	an	DET
ftr-337	485	26	amount	amount	NOUN
ftr-337	485	27	equal	equal	ADJ
ftr-337	485	28	to	to	ADP
ftr-337	485	29	the	the	DET
ftr-337	485	30	amount	amount	NOUN
ftr-337	485	31	of	of	ADP
ftr-337	485	32	the	the	DET
ftr-337	485	33	alcohol	alcohol	NOUN
ftr-337	485	34	fuels	fuel	NOUN
ftr-337	485	35	credit	credit	NOUN
ftr-337	485	36	allowed	allow	VERB
ftr-337	485	37	.	.	PUNCT
ftr-337	486	1	72	72	NUM
ftr-337	487	1	the	the	DET
ftr-337	487	2	energy	energy	NOUN
ftr-337	487	3	tax	tax	NOUN
ftr-337	487	4	act	act	NOUN
ftr-337	487	5	of	of	ADP
ftr-337	487	6	1978	1978	NUM
ftr-337	487	7	had	have	AUX
ftr-337	487	8	provided	provide	VERB
ftr-337	487	9	an	an	DET
ftr-337	487	10	exemption	exemption	NOUN
ftr-337	487	11	from	from	ADP
ftr-337	487	12	the	the	DET
ftr-337	487	13	4	4	NUM
ftr-337	487	14	-	-	PUNCT
ftr-337	487	15	cent	cent	NOUN
ftr-337	487	16	-	-	PUNCT
ftr-337	487	17	per	per	ADP
ftr-337	487	18	-	-	PUNCT
ftr-337	487	19	gallon	gallon	NOUN
ftr-337	487	20	federal	federal	ADJ
ftr-337	487	21	excise	excise	NOUN
ftr-337	487	22	tax	tax	NOUN
ftr-337	487	23	on	on	ADP
ftr-337	487	24	motor	motor	NOUN
ftr-337	487	25	fuel	fuel	NOUN
ftr-337	487	26	for	for	ADP
ftr-337	487	27	motor	motor	NOUN
ftr-337	487	28	fuel	fuel	NOUN
ftr-337	487	29	that	that	PRON
ftr-337	487	30	was	be	AUX
ftr-337	487	31	comprised	comprise	VERB
ftr-337	487	32	of	of	ADP
ftr-337	487	33	at	at	ADV
ftr-337	487	34	least	least	ADV
ftr-337	487	35	10	10	NUM
ftr-337	487	36	percent	percent	NOUN
ftr-337	487	37	alcohol	alcohol	NOUN
ftr-337	487	38	.	.	PUNCT
ftr-337	488	1	concerned	concern	VERB
ftr-337	488	2	that	that	SCONJ
ftr-337	488	3	this	this	DET
ftr-337	488	4	exemption	exemption	NOUN
ftr-337	488	5	provided	provide	VERB
ftr-337	488	6	no	no	DET
ftr-337	488	7	incentive	incentive	NOUN
ftr-337	488	8	to	to	ADP
ftr-337	488	9	producers	producer	NOUN
ftr-337	488	10	to	to	PART
ftr-337	488	11	produce	produce	VERB
ftr-337	488	12	fuel	fuel	NOUN
ftr-337	488	13	with	with	ADP
ftr-337	488	14	greater	great	ADJ
ftr-337	488	15	than	than	ADP
ftr-337	488	16	10	10	NUM
ftr-337	488	17	percent	percent	NOUN
ftr-337	488	18	alcohol	alcohol	NOUN
ftr-337	488	19	(	(	PUNCT
ftr-337	488	20	or	or	CCONJ
ftr-337	488	21	,	,	PUNCT
ftr-337	488	22	indeed	indeed	ADV
ftr-337	488	23	,	,	PUNCT
ftr-337	488	24	with	with	ADP
ftr-337	488	25	any	any	DET
ftr-337	488	26	alcohol	alcohol	NOUN
ftr-337	488	27	if	if	SCONJ
ftr-337	488	28	less	less	ADJ
ftr-337	488	29	than	than	ADP
ftr-337	488	30	10	10	NUM
ftr-337	488	31	percent	percent	NOUN
ftr-337	488	32	alcohol	alcohol	NOUN
ftr-337	488	33	)	)	PUNCT
ftr-337	488	34	,	,	PUNCT
ftr-337	488	35	congress	congress	PROPN
ftr-337	488	36	adopted	adopt	VERB
ftr-337	488	37	the	the	DET
ftr-337	488	38	alcohol	alcohol	NOUN
ftr-337	488	39	fuels	fuel	NOUN
ftr-337	488	40	credit	credit	NOUN
ftr-337	488	41	described	describe	VERB
ftr-337	488	42	above	above	ADV
ftr-337	488	43	and	and	CCONJ
ftr-337	488	44	required	require	VERB
ftr-337	488	45	its	its	PRON
ftr-337	488	46	inclusion	inclusion	NOUN
ftr-337	488	47	in	in	ADP
ftr-337	488	48	requires	require	VERB
ftr-337	488	49	a	a	DET
ftr-337	488	50	power	power	NOUN
ftr-337	488	51	measure	measure	NOUN
ftr-337	488	52	designed	design	VERB
ftr-337	488	53	specifically	specifically	ADV
ftr-337	488	54	to	to	PART
ftr-337	488	55	reduce	reduce	VERB
ftr-337	488	56	the	the	DET
ftr-337	488	57	consumption	consumption	NOUN
ftr-337	488	58	of	of	ADP
ftr-337	488	59	oil	oil	NOUN
ftr-337	488	60	and	and	CCONJ
ftr-337	488	61	natural	natural	ADJ
ftr-337	488	62	gas	gas	NOUN
ftr-337	488	63	by	by	ADP
ftr-337	488	64	industrial	industrial	ADJ
ftr-337	488	65	,	,	PUNCT
ftr-337	488	66	utility	utility	NOUN
ftr-337	488	67	,	,	PUNCT
ftr-337	488	68	and	and	CCONJ
ftr-337	488	69	institutional	institutional	ADJ
ftr-337	488	70	users	user	NOUN
ftr-337	488	71	.	.	PUNCT
ftr-337	488	72	”	"	PUNCT
ftr-337	488	73	)	)	PUNCT
ftr-337	488	74	.	.	PUNCT
ftr-337	489	1	68	68	NUM
ftr-337	489	2	.	.	PUNCT
ftr-337	489	3	crude	crude	ADJ
ftr-337	489	4	oil	oil	NOUN
ftr-337	489	5	windfall	windfall	NOUN
ftr-337	489	6	profit	profit	NOUN
ftr-337	489	7	tax	tax	NOUN
ftr-337	489	8	act	act	NOUN
ftr-337	489	9	of	of	ADP
ftr-337	489	10	1980	1980	NUM
ftr-337	489	11	,	,	PUNCT
ftr-337	489	12	pub	pub	NOUN
ftr-337	489	13	.	.	PUNCT
ftr-337	490	1	l.	l.	PROPN
ftr-337	490	2	no	no	INTJ
ftr-337	490	3	.	.	PROPN
ftr-337	491	1	96	96	NUM
ftr-337	491	2	-	-	SYM
ftr-337	491	3	223	223	NUM
ftr-337	491	4	,	,	PUNCT
ftr-337	491	5	§	§	PROPN
ftr-337	491	6	221	221	NUM
ftr-337	491	7	,	,	PUNCT
ftr-337	491	8	94	94	NUM
ftr-337	491	9	stat	stat	NOUN
ftr-337	491	10	.	.	PUNCT
ftr-337	492	1	229	229	NUM
ftr-337	492	2	,	,	PUNCT
ftr-337	492	3	260–61	260–61	NUM
ftr-337	492	4	(	(	PUNCT
ftr-337	492	5	1980	1980	NUM
ftr-337	492	6	)	)	PUNCT
ftr-337	493	1	[	[	X
ftr-337	493	2	hereinafter	hereinafter	NOUN
ftr-337	493	3	cowpta	cowpta	NOUN
ftr-337	493	4	1980	1980	NUM
ftr-337	493	5	]	]	PUNCT
ftr-337	493	6	.	.	PUNCT
ftr-337	494	1	see	see	VERB
ftr-337	494	2	infra	infra	NOUN
ftr-337	494	3	notes	note	VERB
ftr-337	494	4	188–227	188–227	NUM
ftr-337	494	5	and	and	CCONJ
ftr-337	494	6	accompanying	accompany	VERB
ftr-337	494	7	text	text	NOUN
ftr-337	494	8	(	(	PUNCT
ftr-337	494	9	discussing	discuss	VERB
ftr-337	494	10	the	the	DET
ftr-337	494	11	current	current	ADJ
ftr-337	494	12	iteration	iteration	NOUN
ftr-337	494	13	of	of	ADP
ftr-337	494	14	energy	energy	NOUN
ftr-337	494	15	credits	credit	NOUN
ftr-337	494	16	)	)	PUNCT
ftr-337	494	17	.	.	PUNCT
ftr-337	495	1	69	69	NUM
ftr-337	495	2	.	.	PUNCT
ftr-337	495	3	section	section	NOUN
ftr-337	495	4	44e	44e	NUM
ftr-337	495	5	was	be	AUX
ftr-337	495	6	re	re	VERB
ftr-337	495	7	-	-	VERB
ftr-337	495	8	designated	designate	VERB
ftr-337	495	9	section	section	NOUN
ftr-337	495	10	40	40	NUM
ftr-337	495	11	by	by	ADP
ftr-337	495	12	section	section	NOUN
ftr-337	495	13	471(c)(1	471(c)(1	NUM
ftr-337	495	14	)	)	PUNCT
ftr-337	495	15	of	of	ADP
ftr-337	495	16	the	the	DET
ftr-337	495	17	deficit	deficit	NOUN
ftr-337	495	18	reduction	reduction	NOUN
ftr-337	495	19	act	act	NOUN
ftr-337	495	20	of	of	ADP
ftr-337	495	21	1984	1984	NUM
ftr-337	495	22	.	.	PUNCT
ftr-337	496	1	dra	dra	PROPN
ftr-337	496	2	1984	1984	NUM
ftr-337	496	3	,	,	PUNCT
ftr-337	496	4	supra	supra	PROPN
ftr-337	496	5	note	note	PROPN
ftr-337	496	6	65	65	NUM
ftr-337	496	7	,	,	PUNCT
ftr-337	496	8	§	§	PROPN
ftr-337	496	9	471(c)(1	471(c)(1	NUM
ftr-337	496	10	)	)	PUNCT
ftr-337	496	11	,	,	PUNCT
ftr-337	496	12	98	98	NUM
ftr-337	496	13	stat	stat	NOUN
ftr-337	496	14	.	.	PUNCT
ftr-337	497	1	at	at	ADP
ftr-337	497	2	826	826	NUM
ftr-337	497	3	.	.	PUNCT
ftr-337	497	4	70	70	NUM
ftr-337	497	5	.	.	PUNCT
ftr-337	497	6	cowpta	cowpta	NOUN
ftr-337	497	7	1980	1980	NUM
ftr-337	497	8	,	,	PUNCT
ftr-337	497	9	supra	supra	PROPN
ftr-337	497	10	note	note	PROPN
ftr-337	497	11	68	68	NUM
ftr-337	497	12	,	,	PUNCT
ftr-337	497	13	§	§	PROPN
ftr-337	497	14	232(b)(1	232(b)(1	NOUN
ftr-337	497	15	)	)	PUNCT
ftr-337	497	16	,	,	PUNCT
ftr-337	497	17	94	94	NUM
ftr-337	497	18	stat	stat	NOUN
ftr-337	497	19	.	.	PUNCT
ftr-337	498	1	at	at	ADP
ftr-337	498	2	273	273	NUM
ftr-337	498	3	.	.	PUNCT
ftr-337	498	4	71	71	NUM
ftr-337	498	5	.	.	PUNCT
ftr-337	498	6	section	section	NOUN
ftr-337	498	7	86	86	NUM
ftr-337	498	8	was	be	AUX
ftr-337	498	9	re	re	VERB
ftr-337	498	10	-	-	VERB
ftr-337	498	11	designated	designate	VERB
ftr-337	498	12	as	as	ADP
ftr-337	498	13	section	section	NOUN
ftr-337	498	14	87	87	NUM
ftr-337	498	15	by	by	ADP
ftr-337	498	16	section	section	NOUN
ftr-337	498	17	121(a	121(a	PROPN
ftr-337	498	18	)	)	PUNCT
ftr-337	498	19	of	of	ADP
ftr-337	498	20	the	the	DET
ftr-337	498	21	social	social	ADJ
ftr-337	498	22	security	security	NOUN
ftr-337	498	23	amendments	amendment	NOUN
ftr-337	498	24	of	of	ADP
ftr-337	498	25	1983	1983	NUM
ftr-337	498	26	.	.	PUNCT
ftr-337	499	1	social	social	ADJ
ftr-337	499	2	security	security	NOUN
ftr-337	499	3	amendments	amendment	NOUN
ftr-337	499	4	of	of	ADP
ftr-337	499	5	1983	1983	NUM
ftr-337	499	6	,	,	PUNCT
ftr-337	499	7	pub	pub	NOUN
ftr-337	499	8	.	.	PUNCT
ftr-337	500	1	l.	l.	PROPN
ftr-337	500	2	no	no	INTJ
ftr-337	500	3	.	.	PROPN
ftr-337	501	1	98	98	NUM
ftr-337	501	2	-	-	SYM
ftr-337	501	3	21	21	NUM
ftr-337	501	4	,	,	PUNCT
ftr-337	501	5	§	§	PROPN
ftr-337	501	6	121(a	121(a	PROPN
ftr-337	501	7	)	)	PUNCT
ftr-337	501	8	,	,	PUNCT
ftr-337	502	1	97	97	NUM
ftr-337	502	2	stat	stat	NOUN
ftr-337	502	3	.	.	PUNCT
ftr-337	503	1	65	65	NUM
ftr-337	503	2	,	,	PUNCT
ftr-337	503	3	80	80	NUM
ftr-337	503	4	.	.	PUNCT
ftr-337	503	5	72	72	NUM
ftr-337	503	6	.	.	PUNCT
ftr-337	504	1	cowpta	cowpta	NOUN
ftr-337	504	2	1980	1980	NUM
ftr-337	504	3	,	,	PUNCT
ftr-337	504	4	supra	supra	PROPN
ftr-337	504	5	note	note	PROPN
ftr-337	504	6	68	68	NUM
ftr-337	504	7	,	,	PUNCT
ftr-337	504	8	§	§	PROPN
ftr-337	504	9	232(c	232(c	PROPN
ftr-337	504	10	)	)	PUNCT
ftr-337	504	11	,	,	PUNCT
ftr-337	504	12	94	94	NUM
ftr-337	504	13	stat	stat	NOUN
ftr-337	504	14	.	.	PUNCT
ftr-337	505	1	at	at	ADP
ftr-337	505	2	276–77	276–77	NUM
ftr-337	505	3	.	.	PUNCT
ftr-337	506	1	the	the	DET
ftr-337	506	2	question	question	NOUN
ftr-337	506	3	presents	present	VERB
ftr-337	506	4	itself	itself	PRON
ftr-337	506	5	as	as	ADP
ftr-337	506	6	to	to	ADP
ftr-337	506	7	the	the	DET
ftr-337	506	8	implication	implication	NOUN
ftr-337	506	9	to	to	ADP
ftr-337	506	10	state	state	NOUN
ftr-337	506	11	taxes	taxis	NOUN
ftr-337	506	12	of	of	ADP
ftr-337	506	13	such	such	ADJ
ftr-337	506	14	federal	federal	ADJ
ftr-337	506	15	credit	credit	NOUN
ftr-337	506	16	regimes	regime	NOUN
ftr-337	506	17	.	.	PUNCT
ftr-337	507	1	for	for	ADP
ftr-337	507	2	example	example	NOUN
ftr-337	507	3	,	,	PUNCT
ftr-337	507	4	as	as	SCONJ
ftr-337	507	5	noted	note	VERB
ftr-337	507	6	,	,	PUNCT
ftr-337	507	7	section	section	NOUN
ftr-337	507	8	87	87	NUM
ftr-337	507	9	requires	require	VERB
ftr-337	507	10	that	that	SCONJ
ftr-337	507	11	a	a	DET
ftr-337	507	12	taxpayer	taxpayer	NOUN
ftr-337	507	13	claiming	claim	VERB
ftr-337	507	14	the	the	DET
ftr-337	507	15	federal	federal	ADJ
ftr-337	507	16	cellulosic	cellulosic	NOUN
ftr-337	507	17	biofuels	biofuel	NOUN
ftr-337	507	18	credit	credit	NOUN
ftr-337	507	19	take	take	VERB
ftr-337	507	20	the	the	DET
ftr-337	507	21	credit	credit	NOUN
ftr-337	507	22	into	into	ADP
ftr-337	507	23	income	income	NOUN
ftr-337	507	24	.	.	PUNCT
ftr-337	508	1	if	if	SCONJ
ftr-337	508	2	“	"	PUNCT
ftr-337	508	3	state	state	NOUN
ftr-337	508	4	follows	follow	VERB
ftr-337	508	5	federal	federal	ADJ
ftr-337	508	6	,	,	PUNCT
ftr-337	508	7	”	"	PUNCT
ftr-337	508	8	could	could	AUX
ftr-337	508	9	a	a	DET
ftr-337	508	10	taxpayer	taxpayer	NOUN
ftr-337	508	11	be	be	AUX
ftr-337	508	12	faced	face	VERB
ftr-337	508	13	with	with	ADP
ftr-337	508	14	paying	pay	VERB
ftr-337	508	15	additional	additional	ADJ
ftr-337	508	16	state	state	NOUN
ftr-337	508	17	taxes	taxis	NOUN
ftr-337	508	18	due	due	ADJ
ftr-337	508	19	to	to	ADP
ftr-337	508	20	an	an	DET
ftr-337	508	21	income	income	NOUN
ftr-337	508	22	inclusion	inclusion	NOUN
ftr-337	508	23	triggered	trigger	VERB
ftr-337	508	24	by	by	ADP
ftr-337	508	25	a	a	DET
ftr-337	508	26	credit	credit	NOUN
ftr-337	508	27	against	against	ADP
ftr-337	508	28	federal	federal	ADJ
ftr-337	508	29	taxes	taxis	NOUN
ftr-337	508	30	producing	produce	VERB
ftr-337	508	31	no	no	DET
ftr-337	508	32	state	state	NOUN
ftr-337	508	33	tax	tax	NOUN
ftr-337	508	34	benefit	benefit	NOUN
ftr-337	508	35	and	and	CCONJ
ftr-337	508	36	not	not	PART
ftr-337	508	37	reflecting	reflect	VERB
ftr-337	508	38	an	an	DET
ftr-337	508	39	“	"	PUNCT
ftr-337	508	40	accretion	accretion	NOUN
ftr-337	508	41	to	to	ADP
ftr-337	508	42	wealth	wealth	NOUN
ftr-337	508	43	”	"	PUNCT
ftr-337	508	44	for	for	ADP
ftr-337	508	45	state	state	NOUN
ftr-337	508	46	tax	tax	NOUN
ftr-337	508	47	purposes	purpose	NOUN
ftr-337	508	48	?	?	PUNCT
ftr-337	509	1	anecdotal	anecdotal	ADJ
ftr-337	509	2	evidence	evidence	NOUN
ftr-337	509	3	suggests	suggest	VERB
ftr-337	509	4	that	that	SCONJ
ftr-337	509	5	a	a	DET
ftr-337	509	6	number	number	NOUN
ftr-337	509	7	of	of	ADP
ftr-337	509	8	states	state	NOUN
ftr-337	509	9	are	be	AUX
ftr-337	509	10	advancing	advance	VERB
ftr-337	509	11	such	such	DET
ftr-337	509	12	a	a	DET
ftr-337	509	13	position	position	NOUN
ftr-337	509	14	(	(	PUNCT
ftr-337	509	15	rendered	render	VERB
ftr-337	509	16	all	all	DET
ftr-337	509	17	the	the	PRON
ftr-337	509	18	more	more	ADV
ftr-337	509	19	dubious	dubious	ADJ
ftr-337	509	20	when	when	SCONJ
ftr-337	509	21	one	one	PRON
ftr-337	509	22	considers	consider	VERB
ftr-337	509	23	the	the	DET
ftr-337	509	24	derivation	derivation	NOUN
ftr-337	509	25	of	of	ADP
ftr-337	509	26	the	the	DET
ftr-337	509	27	income	income	NOUN
ftr-337	509	28	inclusion	inclusion	NOUN
ftr-337	509	29	requirement	requirement	NOUN
ftr-337	509	30	)	)	PUNCT
ftr-337	509	31	.	.	PUNCT
ftr-337	510	1	see	see	VERB
ftr-337	510	2	infra	infra	NOUN
ftr-337	510	3	note	note	VERB
ftr-337	510	4	73	73	NUM
ftr-337	510	5	and	and	CCONJ
ftr-337	510	6	accompany	accompany	NOUN
ftr-337	510	7	text	text	NOUN
ftr-337	510	8	.	.	PUNCT
ftr-337	511	1	648	648	NUM
ftr-337	511	2	florida	florida	PROPN
ftr-337	511	3	tax	tax	NOUN
ftr-337	511	4	review	review	NOUN
ftr-337	511	5	[	[	X
ftr-337	511	6	vol.12:9	vol.12:9	NOUN
ftr-337	511	7	in	in	ADP
ftr-337	511	8	income	income	NOUN
ftr-337	511	9	to	to	PART
ftr-337	511	10	coordinate	coordinate	VERB
ftr-337	511	11	the	the	DET
ftr-337	511	12	credit	credit	NOUN
ftr-337	511	13	with	with	ADP
ftr-337	511	14	the	the	DET
ftr-337	511	15	excise	excise	NOUN
ftr-337	511	16	tax	tax	NOUN
ftr-337	511	17	exemption	exemption	NOUN
ftr-337	511	18	.	.	PUNCT
ftr-337	512	1	73	73	NUM
ftr-337	512	2	currently	currently	ADV
ftr-337	512	3	,	,	PUNCT
ftr-337	512	4	the	the	DET
ftr-337	512	5	alcohol	alcohol	NOUN
ftr-337	512	6	fuels	fuel	NOUN
ftr-337	512	7	credit	credit	NOUN
ftr-337	512	8	is	be	AUX
ftr-337	512	9	the	the	DET
ftr-337	512	10	sum	sum	NOUN
ftr-337	512	11	of	of	ADP
ftr-337	512	12	the	the	DET
ftr-337	512	13	alcohol	alcohol	NOUN
ftr-337	512	14	mixture	mixture	NOUN
ftr-337	512	15	credit	credit	NOUN
ftr-337	512	16	,	,	PUNCT
ftr-337	512	17	the	the	DET
ftr-337	512	18	alcohol	alcohol	NOUN
ftr-337	512	19	credit	credit	NOUN
ftr-337	512	20	,	,	PUNCT
ftr-337	512	21	the	the	DET
ftr-337	512	22	small	small	ADJ
ftr-337	512	23	ethanol	ethanol	NOUN
ftr-337	512	24	producer	producer	NOUN
ftr-337	512	25	credit	credit	NOUN
ftr-337	512	26	,	,	PUNCT
ftr-337	512	27	and	and	CCONJ
ftr-337	512	28	the	the	DET
ftr-337	512	29	cellulosic	cellulosic	NOUN
ftr-337	512	30	biofuel	biofuel	NOUN
ftr-337	512	31	producer	producer	NOUN
ftr-337	512	32	credit	credit	NOUN
ftr-337	512	33	.	.	PUNCT
ftr-337	513	1	74	74	NUM
ftr-337	514	1	the	the	DET
ftr-337	514	2	alcohol	alcohol	NOUN
ftr-337	514	3	fuels	fuel	NOUN
ftr-337	514	4	credit	credit	NOUN
ftr-337	514	5	(	(	PUNCT
ftr-337	514	6	other	other	ADJ
ftr-337	514	7	than	than	ADP
ftr-337	514	8	the	the	DET
ftr-337	514	9	cellulosic	cellulosic	NOUN
ftr-337	514	10	biofuel	biofuel	NOUN
ftr-337	514	11	producer	producer	NOUN
ftr-337	514	12	credit	credit	NOUN
ftr-337	514	13	)	)	PUNCT
ftr-337	514	14	expired	expire	VERB
ftr-337	514	15	on	on	ADP
ftr-337	514	16	december	december	PROPN
ftr-337	514	17	31	31	NUM
ftr-337	514	18	,	,	PUNCT
ftr-337	514	19	2011	2011	NUM
ftr-337	514	20	.	.	PUNCT
ftr-337	515	1	75	75	NUM
ftr-337	515	2	the	the	DET
ftr-337	515	3	cellulosic	cellulosic	NOUN
ftr-337	515	4	biofuel	biofuel	NOUN
ftr-337	515	5	producer	producer	NOUN
ftr-337	515	6	credit	credit	NOUN
ftr-337	515	7	will	will	AUX
ftr-337	515	8	expire	expire	VERB
ftr-337	515	9	after	after	ADP
ftr-337	515	10	december	december	PROPN
ftr-337	515	11	31	31	NUM
ftr-337	515	12	,	,	PUNCT
ftr-337	515	13	2012	2012	NUM
ftr-337	515	14	.	.	PUNCT
ftr-337	516	1	76	76	NUM
ftr-337	516	2	5	5	NUM
ftr-337	516	3	.	.	PUNCT
ftr-337	516	4	nonconventional	nonconventional	ADJ
ftr-337	516	5	source	source	NOUN
ftr-337	516	6	fuels	fuel	NOUN
ftr-337	516	7	credit	credit	NOUN
ftr-337	516	8	finally	finally	ADV
ftr-337	516	9	,	,	PUNCT
ftr-337	516	10	the	the	DET
ftr-337	516	11	nonconventional	nonconventional	ADJ
ftr-337	516	12	source	source	NOUN
ftr-337	516	13	fuels	fuel	NOUN
ftr-337	516	14	credit	credit	NOUN
ftr-337	516	15	(	(	PUNCT
ftr-337	516	16	originally	originally	ADV
ftr-337	516	17	located	locate	VERB
ftr-337	516	18	at	at	ADP
ftr-337	516	19	section	section	NOUN
ftr-337	516	20	44d	44d	NOUN
ftr-337	516	21	,	,	PUNCT
ftr-337	516	22	then	then	ADV
ftr-337	516	23	section	section	NOUN
ftr-337	516	24	29	29	NUM
ftr-337	516	25	,	,	PUNCT
ftr-337	516	26	and	and	CCONJ
ftr-337	516	27	now	now	ADV
ftr-337	516	28	section	section	NOUN
ftr-337	516	29	45k	45k	NOUN
ftr-337	516	30	)	)	PUNCT
ftr-337	516	31	was	be	AUX
ftr-337	516	32	established	establish	VERB
ftr-337	516	33	under	under	ADP
ftr-337	516	34	the	the	DET
ftr-337	516	35	crude	crude	ADJ
ftr-337	516	36	oil	oil	NOUN
ftr-337	516	37	windfall	windfall	NOUN
ftr-337	516	38	profit	profit	NOUN
ftr-337	516	39	tax	tax	NOUN
ftr-337	516	40	act	act	NOUN
ftr-337	516	41	of	of	ADP
ftr-337	516	42	1980	1980	NUM
ftr-337	516	43	77	77	NUM
ftr-337	516	44	and	and	CCONJ
ftr-337	516	45	provided	provide	VERB
ftr-337	516	46	a	a	DET
ftr-337	516	47	production	production	NOUN
ftr-337	516	48	tax	tax	NOUN
ftr-337	516	49	credit	credit	NOUN
ftr-337	516	50	for	for	ADP
ftr-337	516	51	the	the	DET
ftr-337	516	52	production	production	NOUN
ftr-337	516	53	of	of	ADP
ftr-337	516	54	fuels	fuel	NOUN
ftr-337	516	55	derived	derive	VERB
ftr-337	516	56	from	from	ADP
ftr-337	516	57	nonconventional	nonconventional	ADJ
ftr-337	516	58	sources	source	NOUN
ftr-337	516	59	equal	equal	ADJ
ftr-337	516	60	to	to	ADP
ftr-337	516	61	$	$	SYM
ftr-337	516	62	3	3	NUM
ftr-337	516	63	multiplied	multiply	VERB
ftr-337	516	64	by	by	ADP
ftr-337	516	65	barrel	barrel	NOUN
ftr-337	516	66	-	-	PUNCT
ftr-337	516	67	of	of	ADP
ftr-337	516	68	-	-	PUNCT
ftr-337	516	69	oil	oil	NOUN
ftr-337	516	70	equivalent	equivalent	NOUN
ftr-337	516	71	of	of	ADP
ftr-337	516	72	qualified	qualified	ADJ
ftr-337	516	73	fuels	fuel	NOUN
ftr-337	516	74	sold	sell	VERB
ftr-337	516	75	by	by	ADP
ftr-337	516	76	the	the	DET
ftr-337	516	77	taxpayer	taxpayer	NOUN
ftr-337	516	78	.	.	PUNCT
ftr-337	517	1	in	in	ADP
ftr-337	517	2	enacting	enact	VERB
ftr-337	517	3	the	the	DET
ftr-337	517	4	nonconventional	nonconventional	ADJ
ftr-337	517	5	source	source	NOUN
ftr-337	517	6	fuels	fuel	NOUN
ftr-337	517	7	credit	credit	NOUN
ftr-337	517	8	,	,	PUNCT
ftr-337	517	9	congress	congress	PROPN
ftr-337	517	10	explained	explain	VERB
ftr-337	517	11	as	as	SCONJ
ftr-337	517	12	follows	follow	VERB
ftr-337	517	13	:	:	PUNCT
ftr-337	517	14	the	the	DET
ftr-337	517	15	committee	committee	NOUN
ftr-337	517	16	believes	believe	VERB
ftr-337	517	17	that	that	SCONJ
ftr-337	517	18	a	a	DET
ftr-337	517	19	tax	tax	NOUN
ftr-337	517	20	credit	credit	NOUN
ftr-337	517	21	for	for	ADP
ftr-337	517	22	the	the	DET
ftr-337	517	23	production	production	NOUN
ftr-337	517	24	of	of	ADP
ftr-337	517	25	energy	energy	NOUN
ftr-337	517	26	from	from	ADP
ftr-337	517	27	alternative	alternative	ADJ
ftr-337	517	28	sources	source	NOUN
ftr-337	517	29	will	will	AUX
ftr-337	517	30	encourage	encourage	VERB
ftr-337	517	31	73	73	NUM
ftr-337	517	32	.	.	PUNCT
ftr-337	518	1	see	see	VERB
ftr-337	518	2	staff	staff	NOUN
ftr-337	518	3	of	of	ADP
ftr-337	518	4	joint	joint	ADJ
ftr-337	518	5	comm	comm	NOUN
ftr-337	518	6	.	.	PUNCT
ftr-337	519	1	on	on	ADP
ftr-337	519	2	taxation	taxation	NOUN
ftr-337	519	3	,	,	PUNCT
ftr-337	519	4	97th	97th	NUM
ftr-337	519	5	cong	cong	NOUN
ftr-337	519	6	.	.	PUNCT
ftr-337	519	7	,	,	PUNCT
ftr-337	519	8	general	general	ADJ
ftr-337	519	9	explanation	explanation	NOUN
ftr-337	519	10	of	of	ADP
ftr-337	519	11	the	the	DET
ftr-337	519	12	crude	crude	ADJ
ftr-337	519	13	oil	oil	NOUN
ftr-337	519	14	windfall	windfall	NOUN
ftr-337	519	15	profit	profit	NOUN
ftr-337	519	16	tax	tax	NOUN
ftr-337	519	17	act	act	NOUN
ftr-337	519	18	of	of	ADP
ftr-337	519	19	1980	1980	NUM
ftr-337	519	20	,	,	PUNCT
ftr-337	519	21	at	at	ADP
ftr-337	519	22	92	92	NUM
ftr-337	519	23	&	&	CCONJ
ftr-337	519	24	n.3	n.3	PROPN
ftr-337	519	25	(	(	PUNCT
ftr-337	519	26	comm	comm	NOUN
ftr-337	519	27	.	.	PUNCT
ftr-337	520	1	print	print	NOUN
ftr-337	520	2	1981	1981	NUM
ftr-337	520	3	):	):	PUNCT
ftr-337	520	4	the	the	DET
ftr-337	520	5	reason	reason	NOUN
ftr-337	520	6	for	for	ADP
ftr-337	520	7	this	this	DET
ftr-337	520	8	income	income	NOUN
ftr-337	520	9	inclusion	inclusion	NOUN
ftr-337	520	10	is	be	AUX
ftr-337	520	11	that	that	SCONJ
ftr-337	520	12	the	the	DET
ftr-337	520	13	benefit	benefit	NOUN
ftr-337	520	14	is	be	AUX
ftr-337	520	15	intended	intend	VERB
ftr-337	520	16	to	to	PART
ftr-337	520	17	be	be	AUX
ftr-337	520	18	generally	generally	ADV
ftr-337	520	19	the	the	DET
ftr-337	520	20	same	same	ADJ
ftr-337	520	21	as	as	ADP
ftr-337	520	22	the	the	DET
ftr-337	520	23	benefit	benefit	NOUN
ftr-337	520	24	of	of	ADP
ftr-337	520	25	a	a	DET
ftr-337	520	26	4	4	NUM
ftr-337	520	27	-	-	PUNCT
ftr-337	520	28	cent	cent	NOUN
ftr-337	520	29	-	-	PUNCT
ftr-337	520	30	pergallon	pergallon	NOUN
ftr-337	520	31	excise	excise	NOUN
ftr-337	520	32	tax	tax	NOUN
ftr-337	520	33	exemption	exemption	NOUN
ftr-337	520	34	for	for	ADP
ftr-337	520	35	a	a	DET
ftr-337	520	36	gallon	gallon	NOUN
ftr-337	520	37	of	of	ADP
ftr-337	520	38	gasohol	gasohol	NOUN
ftr-337	520	39	which	which	PRON
ftr-337	520	40	is	be	AUX
ftr-337	520	41	comprised	comprise	VERB
ftr-337	520	42	of	of	ADP
ftr-337	520	43	10	10	NUM
ftr-337	520	44	percent	percent	NOUN
ftr-337	520	45	alcohol	alcohol	NOUN
ftr-337	520	46	and	and	CCONJ
ftr-337	520	47	90	90	NUM
ftr-337	520	48	percent	percent	NOUN
ftr-337	520	49	otherwise	otherwise	ADV
ftr-337	520	50	taxable	taxable	ADJ
ftr-337	520	51	motor	motor	NOUN
ftr-337	520	52	fuels	fuel	NOUN
ftr-337	520	53	.	.	PUNCT
ftr-337	520	54	.	.	PUNCT
ftr-337	520	55	.	.	PUNCT
ftr-337	520	56	.	.	PUNCT
ftr-337	521	1	because	because	SCONJ
ftr-337	521	2	the	the	DET
ftr-337	521	3	excise	excise	NOUN
ftr-337	521	4	tax	tax	NOUN
ftr-337	521	5	is	be	AUX
ftr-337	521	6	a	a	DET
ftr-337	521	7	deductible	deductible	ADJ
ftr-337	521	8	expense	expense	NOUN
ftr-337	521	9	for	for	ADP
ftr-337	521	10	the	the	DET
ftr-337	521	11	person	person	NOUN
ftr-337	521	12	on	on	ADP
ftr-337	521	13	whom	whom	PRON
ftr-337	521	14	it	it	PRON
ftr-337	521	15	is	be	AUX
ftr-337	521	16	imposed	impose	VERB
ftr-337	521	17	(	(	PUNCT
ftr-337	521	18	the	the	DET
ftr-337	521	19	producer	producer	NOUN
ftr-337	521	20	in	in	ADP
ftr-337	521	21	the	the	DET
ftr-337	521	22	case	case	NOUN
ftr-337	521	23	of	of	ADP
ftr-337	521	24	gasoline	gasoline	NOUN
ftr-337	521	25	or	or	CCONJ
ftr-337	521	26	the	the	DET
ftr-337	521	27	retailer	retailer	NOUN
ftr-337	521	28	in	in	ADP
ftr-337	521	29	the	the	DET
ftr-337	521	30	case	case	NOUN
ftr-337	521	31	of	of	ADP
ftr-337	521	32	diesel	diesel	NOUN
ftr-337	521	33	fuel	fuel	NOUN
ftr-337	521	34	or	or	CCONJ
ftr-337	521	35	special	special	ADJ
ftr-337	521	36	motor	motor	NOUN
ftr-337	521	37	fuels	fuel	NOUN
ftr-337	521	38	)	)	PUNCT
ftr-337	521	39	,	,	PUNCT
ftr-337	521	40	it	it	PRON
ftr-337	521	41	is	be	AUX
ftr-337	521	42	necessary	necessary	ADJ
ftr-337	521	43	to	to	PART
ftr-337	521	44	have	have	VERB
ftr-337	521	45	an	an	DET
ftr-337	521	46	amount	amount	NOUN
ftr-337	521	47	equivalent	equivalent	ADJ
ftr-337	521	48	to	to	ADP
ftr-337	521	49	the	the	DET
ftr-337	521	50	income	income	NOUN
ftr-337	521	51	tax	tax	NOUN
ftr-337	521	52	credit	credit	NOUN
ftr-337	521	53	(	(	PUNCT
ftr-337	521	54	or	or	CCONJ
ftr-337	521	55	refund	refund	ADJ
ftr-337	521	56	)	)	PUNCT
ftr-337	521	57	includible	includible	NOUN
ftr-337	521	58	in	in	ADP
ftr-337	521	59	income	income	NOUN
ftr-337	521	60	to	to	PART
ftr-337	521	61	produce	produce	VERB
ftr-337	521	62	the	the	DET
ftr-337	521	63	same	same	ADJ
ftr-337	521	64	net	net	ADJ
ftr-337	521	65	tax	tax	NOUN
ftr-337	521	66	effect	effect	NOUN
ftr-337	521	67	.	.	PUNCT
ftr-337	522	1	thus	thus	ADV
ftr-337	522	2	,	,	PUNCT
ftr-337	522	3	for	for	ADP
ftr-337	522	4	a	a	DET
ftr-337	522	5	taxpayer	taxpayer	NOUN
ftr-337	522	6	in	in	ADP
ftr-337	522	7	the	the	DET
ftr-337	522	8	40	40	NUM
ftr-337	522	9	percent	percent	NOUN
ftr-337	522	10	marginal	marginal	ADJ
ftr-337	522	11	tax	tax	NOUN
ftr-337	522	12	bracket	bracket	NOUN
ftr-337	522	13	,	,	PUNCT
ftr-337	522	14	a	a	DET
ftr-337	522	15	40	40	NUM
ftr-337	522	16	cent	cent	NOUN
ftr-337	522	17	excise	excise	NOUN
ftr-337	522	18	tax	tax	NOUN
ftr-337	522	19	exemption	exemption	NOUN
ftr-337	522	20	is	be	AUX
ftr-337	522	21	worth	worth	ADJ
ftr-337	522	22	24	24	NUM
ftr-337	522	23	cents	cent	NOUN
ftr-337	522	24	after	after	ADP
ftr-337	522	25	income	income	NOUN
ftr-337	522	26	tax	tax	NOUN
ftr-337	522	27	since	since	SCONJ
ftr-337	522	28	the	the	DET
ftr-337	522	29	loss	loss	NOUN
ftr-337	522	30	of	of	ADP
ftr-337	522	31	the	the	DET
ftr-337	522	32	deduction	deduction	NOUN
ftr-337	522	33	will	will	AUX
ftr-337	522	34	increase	increase	VERB
ftr-337	522	35	income	income	NOUN
ftr-337	522	36	tax	tax	NOUN
ftr-337	522	37	liability	liability	NOUN
ftr-337	522	38	by	by	ADP
ftr-337	522	39	16	16	NUM
ftr-337	522	40	cents	cent	NOUN
ftr-337	522	41	.	.	PUNCT
ftr-337	523	1	similarly	similarly	ADV
ftr-337	523	2	a	a	DET
ftr-337	523	3	40	40	NUM
ftr-337	523	4	cent	cent	NOUN
ftr-337	523	5	income	income	NOUN
ftr-337	523	6	tax	tax	NOUN
ftr-337	523	7	credit	credit	NOUN
ftr-337	523	8	plus	plus	CCONJ
ftr-337	523	9	the	the	DET
ftr-337	523	10	inclusion	inclusion	NOUN
ftr-337	523	11	in	in	ADP
ftr-337	523	12	income	income	NOUN
ftr-337	523	13	of	of	ADP
ftr-337	523	14	40	40	NUM
ftr-337	523	15	cents	cent	NOUN
ftr-337	523	16	will	will	AUX
ftr-337	523	17	result	result	VERB
ftr-337	523	18	in	in	ADP
ftr-337	523	19	a	a	DET
ftr-337	523	20	benefit	benefit	NOUN
ftr-337	523	21	of	of	ADP
ftr-337	523	22	24	24	NUM
ftr-337	523	23	cents	cent	NOUN
ftr-337	523	24	after	after	ADP
ftr-337	523	25	income	income	NOUN
ftr-337	523	26	tax	tax	NOUN
ftr-337	523	27	.	.	PUNCT
ftr-337	524	1	74	74	NUM
ftr-337	524	2	.	.	PUNCT
ftr-337	524	3	i.r.c	i.r.c	NOUN
ftr-337	524	4	.	.	PUNCT
ftr-337	525	1	§	§	PROPN
ftr-337	525	2	40(a	40(a	PROPN
ftr-337	525	3	)	)	PUNCT
ftr-337	525	4	.	.	PUNCT
ftr-337	526	1	75	75	NUM
ftr-337	526	2	.	.	PUNCT
ftr-337	526	3	i.r.c	i.r.c	NOUN
ftr-337	526	4	.	.	PUNCT
ftr-337	527	1	§	§	PROPN
ftr-337	527	2	40(e)(1	40(e)(1	NUM
ftr-337	527	3	)	)	PUNCT
ftr-337	527	4	.	.	PUNCT
ftr-337	528	1	76	76	NUM
ftr-337	528	2	.	.	PUNCT
ftr-337	529	1	see	see	VERB
ftr-337	529	2	i.r.c	i.r.c	NOUN
ftr-337	529	3	.	.	PUNCT
ftr-337	530	1	§	§	PROPN
ftr-337	530	2	40(b)(6)(h	40(b)(6)(h	PROPN
ftr-337	530	3	)	)	PUNCT
ftr-337	530	4	,	,	PUNCT
ftr-337	530	5	(	(	PUNCT
ftr-337	530	6	e)(1	e)(1	NOUN
ftr-337	530	7	)	)	PUNCT
ftr-337	530	8	.	.	PUNCT
ftr-337	531	1	77	77	NUM
ftr-337	531	2	.	.	PUNCT
ftr-337	532	1	cowpta	cowpta	NOUN
ftr-337	532	2	1980	1980	NUM
ftr-337	532	3	,	,	PUNCT
ftr-337	532	4	supra	supra	PROPN
ftr-337	532	5	note	note	PROPN
ftr-337	532	6	68	68	NUM
ftr-337	532	7	,	,	PUNCT
ftr-337	532	8	§	§	PROPN
ftr-337	532	9	231	231	NUM
ftr-337	532	10	,	,	PUNCT
ftr-337	532	11	94	94	NUM
ftr-337	532	12	stat	stat	NOUN
ftr-337	532	13	.	.	PUNCT
ftr-337	533	1	at	at	ADP
ftr-337	533	2	268–72	268–72	NUM
ftr-337	533	3	.	.	PUNCT
ftr-337	534	1	2012	2012	NUM
ftr-337	534	2	]	]	PUNCT
ftr-337	534	3	monetization	monetization	NOUN
ftr-337	534	4	of	of	ADP
ftr-337	534	5	business	business	NOUN
ftr-337	534	6	tax	tax	NOUN
ftr-337	534	7	credits	credit	NOUN
ftr-337	534	8	649	649	NUM
ftr-337	534	9	the	the	DET
ftr-337	534	10	development	development	NOUN
ftr-337	534	11	of	of	ADP
ftr-337	534	12	these	these	DET
ftr-337	534	13	resources	resource	NOUN
ftr-337	534	14	by	by	ADP
ftr-337	534	15	decreasing	decrease	VERB
ftr-337	534	16	the	the	DET
ftr-337	534	17	cost	cost	NOUN
ftr-337	534	18	of	of	ADP
ftr-337	534	19	their	their	PRON
ftr-337	534	20	production	production	NOUN
ftr-337	534	21	relative	relative	ADJ
ftr-337	534	22	to	to	ADP
ftr-337	534	23	the	the	DET
ftr-337	534	24	price	price	NOUN
ftr-337	534	25	of	of	ADP
ftr-337	534	26	imported	import	VERB
ftr-337	534	27	oil	oil	NOUN
ftr-337	534	28	.	.	PUNCT
ftr-337	535	1	these	these	DET
ftr-337	535	2	alternative	alternative	ADJ
ftr-337	535	3	energy	energy	NOUN
ftr-337	535	4	sources	source	NOUN
ftr-337	535	5	typically	typically	ADV
ftr-337	535	6	involve	involve	VERB
ftr-337	535	7	new	new	ADJ
ftr-337	535	8	technologies	technology	NOUN
ftr-337	535	9	,	,	PUNCT
ftr-337	535	10	and	and	CCONJ
ftr-337	535	11	some	some	DET
ftr-337	535	12	subsidy	subsidy	NOUN
ftr-337	535	13	is	be	AUX
ftr-337	535	14	needed	need	VERB
ftr-337	535	15	to	to	PART
ftr-337	535	16	encourage	encourage	VERB
ftr-337	535	17	these	these	DET
ftr-337	535	18	industries	industry	NOUN
ftr-337	535	19	to	to	PART
ftr-337	535	20	develop	develop	VERB
ftr-337	535	21	to	to	ADP
ftr-337	535	22	the	the	DET
ftr-337	535	23	stage	stage	NOUN
ftr-337	535	24	where	where	SCONJ
ftr-337	535	25	they	they	PRON
ftr-337	535	26	can	can	AUX
ftr-337	535	27	be	be	AUX
ftr-337	535	28	competitive	competitive	ADJ
ftr-337	535	29	with	with	ADP
ftr-337	535	30	conventional	conventional	ADJ
ftr-337	535	31	fuels	fuel	NOUN
ftr-337	535	32	.	.	PUNCT
ftr-337	536	1	the	the	DET
ftr-337	536	2	information	information	NOUN
ftr-337	536	3	gained	gain	VERB
ftr-337	536	4	from	from	ADP
ftr-337	536	5	the	the	DET
ftr-337	536	6	initial	initial	ADJ
ftr-337	536	7	efforts	effort	NOUN
ftr-337	536	8	at	at	ADP
ftr-337	536	9	producing	produce	VERB
ftr-337	536	10	these	these	DET
ftr-337	536	11	energy	energy	NOUN
ftr-337	536	12	sources	source	NOUN
ftr-337	536	13	will	will	AUX
ftr-337	536	14	be	be	AUX
ftr-337	536	15	of	of	ADP
ftr-337	536	16	benefit	benefit	NOUN
ftr-337	536	17	to	to	ADP
ftr-337	536	18	the	the	DET
ftr-337	536	19	entire	entire	ADJ
ftr-337	536	20	economy	economy	NOUN
ftr-337	536	21	.	.	PUNCT
ftr-337	537	1	thus	thus	ADV
ftr-337	537	2	,	,	PUNCT
ftr-337	537	3	the	the	DET
ftr-337	537	4	production	production	NOUN
ftr-337	537	5	credit	credit	NOUN
ftr-337	537	6	in	in	ADP
ftr-337	537	7	the	the	DET
ftr-337	537	8	committee	committee	NOUN
ftr-337	537	9	substitute	substitute	NOUN
ftr-337	537	10	is	be	AUX
ftr-337	537	11	designed	design	VERB
ftr-337	537	12	to	to	PART
ftr-337	537	13	apply	apply	VERB
ftr-337	537	14	only	only	ADV
ftr-337	537	15	for	for	ADP
ftr-337	537	16	a	a	DET
ftr-337	537	17	limited	limited	ADJ
ftr-337	537	18	period	period	NOUN
ftr-337	537	19	of	of	ADP
ftr-337	537	20	time	time	NOUN
ftr-337	537	21	,	,	PUNCT
ftr-337	537	22	after	after	ADP
ftr-337	537	23	which	which	PRON
ftr-337	537	24	the	the	DET
ftr-337	537	25	committee	committee	NOUN
ftr-337	537	26	expects	expect	VERB
ftr-337	537	27	that	that	SCONJ
ftr-337	537	28	no	no	DET
ftr-337	537	29	special	special	ADJ
ftr-337	537	30	incentive	incentive	NOUN
ftr-337	537	31	will	will	AUX
ftr-337	537	32	be	be	AUX
ftr-337	537	33	needed	need	VERB
ftr-337	537	34	.	.	PUNCT
ftr-337	538	1	78	78	NUM
ftr-337	538	2	this	this	DET
ftr-337	538	3	credit	credit	NOUN
ftr-337	538	4	was	be	AUX
ftr-337	538	5	allowed	allow	VERB
ftr-337	538	6	to	to	PART
ftr-337	538	7	expire	expire	VERB
ftr-337	538	8	at	at	ADP
ftr-337	538	9	different	different	ADJ
ftr-337	538	10	times	time	NOUN
ftr-337	538	11	for	for	ADP
ftr-337	538	12	different	different	ADJ
ftr-337	538	13	fuels	fuel	NOUN
ftr-337	538	14	and	and	CCONJ
ftr-337	538	15	was	be	AUX
ftr-337	538	16	fully	fully	ADV
ftr-337	538	17	phased	phase	VERB
ftr-337	538	18	out	out	ADP
ftr-337	538	19	in	in	ADP
ftr-337	538	20	2010	2010	NUM
ftr-337	538	21	.	.	PUNCT
ftr-337	539	1	79	79	NUM
ftr-337	539	2	a	a	DET
ftr-337	539	3	section	section	NOUN
ftr-337	539	4	29	29	NUM
ftr-337	539	5	credit	credit	NOUN
ftr-337	539	6	monetization	monetization	NOUN
ftr-337	539	7	structure	structure	NOUN
ftr-337	539	8	that	that	PRON
ftr-337	539	9	was	be	AUX
ftr-337	539	10	in	in	ADP
ftr-337	539	11	vogue	vogue	NOUN
ftr-337	539	12	for	for	ADP
ftr-337	539	13	a	a	DET
ftr-337	539	14	time	time	NOUN
ftr-337	539	15	relied	rely	VERB
ftr-337	539	16	on	on	ADP
ftr-337	539	17	a	a	DET
ftr-337	539	18	retained	retain	VERB
ftr-337	539	19	production	production	NOUN
ftr-337	539	20	payment	payment	NOUN
ftr-337	539	21	technique	technique	NOUN
ftr-337	539	22	:	:	PUNCT
ftr-337	539	23	the	the	DET
ftr-337	539	24	property	property	NOUN
ftr-337	539	25	owner	owner	NOUN
ftr-337	539	26	“	"	PUNCT
ftr-337	539	27	s	s	X
ftr-337	539	28	”	"	PUNCT
ftr-337	539	29	would	would	AUX
ftr-337	539	30	sell	sell	VERB
ftr-337	539	31	the	the	DET
ftr-337	539	32	property	property	NOUN
ftr-337	539	33	producing	produce	VERB
ftr-337	539	34	the	the	DET
ftr-337	539	35	qualified	qualified	ADJ
ftr-337	539	36	fuel	fuel	NOUN
ftr-337	539	37	to	to	ADP
ftr-337	539	38	the	the	DET
ftr-337	539	39	purchaser	purchaser	NOUN
ftr-337	539	40	“	"	PUNCT
ftr-337	539	41	p	p	NOUN
ftr-337	539	42	”	"	PUNCT
ftr-337	539	43	for	for	ADP
ftr-337	539	44	(	(	PUNCT
ftr-337	539	45	i	i	NOUN
ftr-337	539	46	)	)	PUNCT
ftr-337	539	47	cash	cash	NOUN
ftr-337	539	48	;	;	PUNCT
ftr-337	539	49	(	(	PUNCT
ftr-337	539	50	ii	ii	NOUN
ftr-337	539	51	)	)	PUNCT
ftr-337	539	52	a	a	DET
ftr-337	539	53	retained	retain	VERB
ftr-337	539	54	production	production	NOUN
ftr-337	539	55	payment	payment	NOUN
ftr-337	539	56	equal	equal	ADJ
ftr-337	539	57	to	to	ADP
ftr-337	539	58	not	not	PART
ftr-337	539	59	more	more	ADJ
ftr-337	539	60	than	than	ADP
ftr-337	539	61	95	95	NUM
ftr-337	539	62	percent	percent	NOUN
ftr-337	539	63	of	of	ADP
ftr-337	539	64	the	the	DET
ftr-337	539	65	estimated	estimate	VERB
ftr-337	539	66	present	present	ADJ
ftr-337	539	67	value	value	NOUN
ftr-337	539	68	of	of	ADP
ftr-337	539	69	the	the	DET
ftr-337	539	70	production	production	NOUN
ftr-337	539	71	from	from	ADP
ftr-337	539	72	the	the	DET
ftr-337	539	73	entire	entire	ADJ
ftr-337	539	74	property	property	NOUN
ftr-337	539	75	;	;	PUNCT
ftr-337	539	76	(	(	PUNCT
ftr-337	539	77	iii	iii	X
ftr-337	539	78	)	)	PUNCT
ftr-337	539	79	a	a	DET
ftr-337	539	80	contingent	contingent	ADJ
ftr-337	539	81	interest	interest	NOUN
ftr-337	539	82	in	in	ADP
ftr-337	539	83	any	any	DET
ftr-337	539	84	reserves	reserve	NOUN
ftr-337	539	85	that	that	PRON
ftr-337	539	86	may	may	AUX
ftr-337	539	87	exist	exist	VERB
ftr-337	539	88	after	after	ADP
ftr-337	539	89	the	the	DET
ftr-337	539	90	production	production	NOUN
ftr-337	539	91	of	of	ADP
ftr-337	539	92	all	all	DET
ftr-337	539	93	the	the	DET
ftr-337	539	94	currently	currently	ADV
ftr-337	539	95	estimated	estimate	VERB
ftr-337	539	96	reserves	reserve	NOUN
ftr-337	539	97	;	;	PUNCT
ftr-337	539	98	(	(	PUNCT
ftr-337	539	99	iv	iv	X
ftr-337	539	100	)	)	PUNCT
ftr-337	539	101	a	a	DET
ftr-337	539	102	percentage	percentage	NOUN
ftr-337	539	103	of	of	ADP
ftr-337	539	104	the	the	DET
ftr-337	539	105	value	value	NOUN
ftr-337	539	106	of	of	ADP
ftr-337	539	107	the	the	DET
ftr-337	539	108	section	section	NOUN
ftr-337	539	109	29	29	NUM
ftr-337	539	110	credits	credit	NOUN
ftr-337	539	111	generated	generate	VERB
ftr-337	539	112	from	from	ADP
ftr-337	539	113	the	the	DET
ftr-337	539	114	property	property	NOUN
ftr-337	539	115	;	;	PUNCT
ftr-337	539	116	and	and	CCONJ
ftr-337	539	117	(	(	PUNCT
ftr-337	539	118	v	v	NOUN
ftr-337	539	119	)	)	PUNCT
ftr-337	539	120	an	an	DET
ftr-337	539	121	option	option	NOUN
ftr-337	539	122	to	to	PART
ftr-337	539	123	reacquire	reacquire	VERB
ftr-337	539	124	the	the	DET
ftr-337	539	125	property	property	NOUN
ftr-337	539	126	at	at	ADP
ftr-337	539	127	a	a	DET
ftr-337	539	128	date	date	NOUN
ftr-337	539	129	certain	certain	ADJ
ftr-337	539	130	for	for	ADP
ftr-337	539	131	its	its	PRON
ftr-337	539	132	then	then	ADV
ftr-337	539	133	fair	fair	ADJ
ftr-337	539	134	market	market	NOUN
ftr-337	539	135	value	value	NOUN
ftr-337	539	136	.	.	PUNCT
ftr-337	540	1	in	in	ADP
ftr-337	540	2	addition	addition	NOUN
ftr-337	540	3	,	,	PUNCT
ftr-337	540	4	s	s	PRON
ftr-337	540	5	entered	enter	VERB
ftr-337	540	6	into	into	ADP
ftr-337	540	7	a	a	DET
ftr-337	540	8	management	management	NOUN
ftr-337	540	9	contract	contract	NOUN
ftr-337	540	10	with	with	ADP
ftr-337	540	11	p	p	PRON
ftr-337	540	12	to	to	PART
ftr-337	540	13	manage	manage	VERB
ftr-337	540	14	the	the	DET
ftr-337	540	15	property	property	NOUN
ftr-337	540	16	for	for	ADP
ftr-337	540	17	a	a	DET
ftr-337	540	18	fee	fee	NOUN
ftr-337	540	19	.	.	PUNCT
ftr-337	541	1	this	this	DET
ftr-337	541	2	transaction	transaction	NOUN
ftr-337	541	3	effectively	effectively	ADV
ftr-337	541	4	transferred	transfer	VERB
ftr-337	541	5	the	the	DET
ftr-337	541	6	credits	credit	NOUN
ftr-337	541	7	from	from	ADP
ftr-337	541	8	s	s	PRON
ftr-337	541	9	to	to	ADP
ftr-337	541	10	p	p	NOUN
ftr-337	541	11	because	because	SCONJ
ftr-337	541	12	(	(	PUNCT
ftr-337	541	13	i	i	NOUN
ftr-337	541	14	)	)	PUNCT
ftr-337	541	15	p	p	NOUN
ftr-337	541	16	was	be	AUX
ftr-337	541	17	treated	treat	VERB
ftr-337	541	18	as	as	ADP
ftr-337	541	19	holding	hold	VERB
ftr-337	541	20	the	the	DET
ftr-337	541	21	full	full	ADJ
ftr-337	541	22	economic	economic	ADJ
ftr-337	541	23	interest	interest	NOUN
ftr-337	541	24	in	in	ADP
ftr-337	541	25	the	the	DET
ftr-337	541	26	property	property	NOUN
ftr-337	541	27	and	and	CCONJ
ftr-337	541	28	owning	own	VERB
ftr-337	541	29	the	the	DET
ftr-337	541	30	qualified	qualified	ADJ
ftr-337	541	31	fuel	fuel	NOUN
ftr-337	541	32	at	at	ADP
ftr-337	541	33	the	the	DET
ftr-337	541	34	time	time	NOUN
ftr-337	541	35	of	of	ADP
ftr-337	541	36	production	production	NOUN
ftr-337	541	37	and	and	CCONJ
ftr-337	541	38	sale	sale	NOUN
ftr-337	541	39	;	;	PUNCT
ftr-337	541	40	and	and	CCONJ
ftr-337	541	41	(	(	PUNCT
ftr-337	541	42	ii	ii	X
ftr-337	541	43	)	)	PUNCT
ftr-337	541	44	s	s	AUX
ftr-337	541	45	’s	’s	PART
ftr-337	541	46	retained	retain	VERB
ftr-337	541	47	production	production	NOUN
ftr-337	541	48	payment	payment	NOUN
ftr-337	541	49	was	be	AUX
ftr-337	541	50	not	not	PART
ftr-337	541	51	treated	treat	VERB
ftr-337	541	52	as	as	ADP
ftr-337	541	53	an	an	DET
ftr-337	541	54	economic	economic	ADJ
ftr-337	541	55	interest	interest	NOUN
ftr-337	541	56	but	but	CCONJ
ftr-337	541	57	as	as	ADP
ftr-337	541	58	a	a	DET
ftr-337	541	59	purchase	purchase	NOUN
ftr-337	541	60	money	money	NOUN
ftr-337	541	61	mortgage	mortgage	NOUN
ftr-337	541	62	under	under	ADP
ftr-337	541	63	section	section	NOUN
ftr-337	541	64	636	636	NUM
ftr-337	541	65	.	.	PUNCT
ftr-337	541	66	80	80	NUM
ftr-337	541	67	78	78	NUM
ftr-337	541	68	.	.	PUNCT
ftr-337	542	1	s.	s.	PROPN
ftr-337	542	2	rep	rep	PROPN
ftr-337	542	3	.	.	PROPN
ftr-337	543	1	no	no	INTJ
ftr-337	543	2	.	.	NOUN
ftr-337	544	1	96	96	NUM
ftr-337	544	2	-	-	SYM
ftr-337	544	3	394	394	NUM
ftr-337	544	4	,	,	PUNCT
ftr-337	544	5	at	at	ADP
ftr-337	544	6	87	87	NUM
ftr-337	544	7	(	(	PUNCT
ftr-337	544	8	1979	1979	NUM
ftr-337	544	9	)	)	PUNCT
ftr-337	544	10	.	.	PUNCT
ftr-337	545	1	79	79	NUM
ftr-337	545	2	.	.	PUNCT
ftr-337	545	3	see	see	VERB
ftr-337	545	4	i.r.c	i.r.c	NOUN
ftr-337	545	5	.	.	PUNCT
ftr-337	546	1	§	§	PROPN
ftr-337	546	2	§	§	PROPN
ftr-337	546	3	45k(e	45k(e	PROPN
ftr-337	546	4	)	)	PUNCT
ftr-337	546	5	(	(	PUNCT
ftr-337	546	6	credit	credit	NOUN
ftr-337	546	7	generally	generally	ADV
ftr-337	546	8	applies	apply	VERB
ftr-337	546	9	only	only	ADV
ftr-337	546	10	to	to	PART
ftr-337	546	11	fuel	fuel	VERB
ftr-337	546	12	produced	produce	VERB
ftr-337	546	13	from	from	ADP
ftr-337	546	14	a	a	DET
ftr-337	546	15	well	well	NOUN
ftr-337	546	16	or	or	CCONJ
ftr-337	546	17	in	in	ADP
ftr-337	546	18	a	a	DET
ftr-337	546	19	facility	facility	NOUN
ftr-337	546	20	placed	place	VERB
ftr-337	546	21	in	in	ADP
ftr-337	546	22	service	service	NOUN
ftr-337	546	23	after	after	ADP
ftr-337	546	24	december	december	PROPN
ftr-337	546	25	31	31	NUM
ftr-337	546	26	,	,	PUNCT
ftr-337	546	27	1979	1979	NUM
ftr-337	546	28	and	and	CCONJ
ftr-337	546	29	before	before	ADP
ftr-337	546	30	january	january	PROPN
ftr-337	546	31	1	1	NUM
ftr-337	546	32	,	,	PUNCT
ftr-337	546	33	1993	1993	NUM
ftr-337	546	34	,	,	PUNCT
ftr-337	546	35	and	and	CCONJ
ftr-337	546	36	which	which	PRON
ftr-337	546	37	is	be	AUX
ftr-337	546	38	sold	sell	VERB
ftr-337	546	39	before	before	ADP
ftr-337	546	40	january	january	PROPN
ftr-337	546	41	1	1	NUM
ftr-337	546	42	,	,	PUNCT
ftr-337	546	43	2003	2003	NUM
ftr-337	546	44	)	)	PUNCT
ftr-337	546	45	;	;	PUNCT
ftr-337	546	46	§	§	PROPN
ftr-337	546	47	45k(f	45k(f	NUM
ftr-337	546	48	)	)	PUNCT
ftr-337	546	49	(	(	PUNCT
ftr-337	546	50	extension	extension	NOUN
ftr-337	546	51	for	for	ADP
ftr-337	546	52	biomass	biomass	NOUN
ftr-337	546	53	and	and	CCONJ
ftr-337	546	54	liquid	liquid	ADJ
ftr-337	546	55	,	,	PUNCT
ftr-337	546	56	gaseous	gaseous	ADJ
ftr-337	546	57	,	,	PUNCT
ftr-337	546	58	or	or	CCONJ
ftr-337	546	59	solid	solid	ADJ
ftr-337	546	60	fuels	fuel	NOUN
ftr-337	546	61	produced	produce	VERB
ftr-337	546	62	from	from	ADP
ftr-337	546	63	coal	coal	NOUN
ftr-337	546	64	:	:	PUNCT
ftr-337	546	65	production	production	NOUN
ftr-337	546	66	facility	facility	NOUN
ftr-337	546	67	must	must	AUX
ftr-337	546	68	be	be	AUX
ftr-337	546	69	placed	place	VERB
ftr-337	546	70	in	in	ADP
ftr-337	546	71	service	service	NOUN
ftr-337	546	72	before	before	ADP
ftr-337	546	73	july	july	PROPN
ftr-337	546	74	1	1	NUM
ftr-337	546	75	,	,	PUNCT
ftr-337	546	76	1998	1998	NUM
ftr-337	546	77	and	and	CCONJ
ftr-337	546	78	fuel	fuel	NOUN
ftr-337	546	79	must	must	AUX
ftr-337	546	80	be	be	AUX
ftr-337	546	81	sold	sell	VERB
ftr-337	546	82	before	before	ADP
ftr-337	546	83	january	january	PROPN
ftr-337	546	84	1	1	NUM
ftr-337	546	85	,	,	PUNCT
ftr-337	546	86	2008	2008	NUM
ftr-337	546	87	)	)	PUNCT
ftr-337	546	88	;	;	PUNCT
ftr-337	547	1	§	§	PROPN
ftr-337	547	2	45k(g	45k(g	NUM
ftr-337	547	3	)	)	PUNCT
ftr-337	547	4	(	(	PUNCT
ftr-337	547	5	extension	extension	NOUN
ftr-337	547	6	for	for	ADP
ftr-337	547	7	coke	coke	PROPN
ftr-337	547	8	and	and	CCONJ
ftr-337	547	9	coke	coke	PROPN
ftr-337	547	10	gas	gas	NOUN
ftr-337	547	11	:	:	PUNCT
ftr-337	547	12	facility	facility	NOUN
ftr-337	547	13	must	must	AUX
ftr-337	547	14	be	be	AUX
ftr-337	547	15	placed	place	VERB
ftr-337	547	16	in	in	ADP
ftr-337	547	17	service	service	NOUN
ftr-337	547	18	before	before	ADP
ftr-337	547	19	january	january	PROPN
ftr-337	547	20	1	1	NUM
ftr-337	547	21	,	,	PUNCT
ftr-337	547	22	1993	1993	NUM
ftr-337	547	23	or	or	CCONJ
ftr-337	547	24	after	after	ADP
ftr-337	547	25	june	june	PROPN
ftr-337	547	26	30	30	NUM
ftr-337	547	27	,	,	PUNCT
ftr-337	547	28	1998	1998	NUM
ftr-337	547	29	and	and	CCONJ
ftr-337	547	30	before	before	ADP
ftr-337	547	31	january	january	PROPN
ftr-337	547	32	1	1	NUM
ftr-337	547	33	,	,	PUNCT
ftr-337	547	34	2010	2010	NUM
ftr-337	547	35	;	;	PUNCT
ftr-337	547	36	and	and	CCONJ
ftr-337	547	37	fuel	fuel	NOUN
ftr-337	547	38	must	must	AUX
ftr-337	547	39	be	be	AUX
ftr-337	547	40	sold	sell	VERB
ftr-337	547	41	during	during	ADP
ftr-337	547	42	four	four	NUM
ftr-337	547	43	year	year	NOUN
ftr-337	547	44	period	period	NOUN
ftr-337	547	45	beginning	begin	VERB
ftr-337	547	46	on	on	ADP
ftr-337	547	47	the	the	DET
ftr-337	547	48	later	later	NOUN
ftr-337	547	49	of	of	ADP
ftr-337	547	50	january	january	PROPN
ftr-337	547	51	1	1	NUM
ftr-337	547	52	,	,	PUNCT
ftr-337	547	53	2006	2006	NUM
ftr-337	547	54	,	,	PUNCT
ftr-337	547	55	or	or	CCONJ
ftr-337	547	56	the	the	DET
ftr-337	547	57	date	date	NOUN
ftr-337	547	58	the	the	DET
ftr-337	547	59	facility	facility	NOUN
ftr-337	547	60	is	be	AUX
ftr-337	547	61	placed	place	VERB
ftr-337	547	62	in	in	ADP
ftr-337	547	63	service	service	NOUN
ftr-337	547	64	)	)	PUNCT
ftr-337	547	65	.	.	PUNCT
ftr-337	548	1	80	80	NUM
ftr-337	548	2	.	.	PUNCT
ftr-337	549	1	see	see	VERB
ftr-337	549	2	,	,	PUNCT
ftr-337	549	3	e.g.	e.g.	ADV
ftr-337	549	4	,	,	PUNCT
ftr-337	549	5	i.r.s	i.r.	NOUN
ftr-337	549	6	.	.	PUNCT
ftr-337	550	1	priv	priv	PROPN
ftr-337	550	2	.	.	PUNCT
ftr-337	551	1	ltr	ltr	PROPN
ftr-337	551	2	.	.	PUNCT
ftr-337	551	3	rul	rul	PROPN
ftr-337	551	4	.	.	PUNCT
ftr-337	552	1	2001	2001	NUM
ftr-337	552	2	-	-	SYM
ftr-337	552	3	03	03	NUM
ftr-337	552	4	-	-	PUNCT
ftr-337	552	5	009	009	NUM
ftr-337	552	6	(	(	PUNCT
ftr-337	552	7	jan	jan	PROPN
ftr-337	552	8	.	.	PROPN
ftr-337	552	9	22	22	NUM
ftr-337	552	10	,	,	PUNCT
ftr-337	552	11	2001	2001	NUM
ftr-337	552	12	)	)	PUNCT
ftr-337	552	13	;	;	PUNCT
ftr-337	552	14	i.r.s	i.r.s	PROPN
ftr-337	552	15	.	.	PUNCT
ftr-337	553	1	priv	priv	PROPN
ftr-337	553	2	.	.	PUNCT
ftr-337	554	1	ltr	ltr	PROPN
ftr-337	554	2	.	.	PUNCT
ftr-337	554	3	rul	rul	PROPN
ftr-337	554	4	.	.	PUNCT
ftr-337	555	1	2001	2001	NUM
ftr-337	555	2	-	-	SYM
ftr-337	555	3	02	02	NUM
ftr-337	555	4	-	-	PUNCT
ftr-337	555	5	010	010	NUM
ftr-337	555	6	(	(	PUNCT
ftr-337	555	7	jan	jan	PROPN
ftr-337	555	8	.	.	PROPN
ftr-337	555	9	16	16	NUM
ftr-337	555	10	,	,	PUNCT
ftr-337	555	11	2001	2001	NUM
ftr-337	555	12	)	)	PUNCT
ftr-337	555	13	,	,	PUNCT
ftr-337	555	14	i.r.s	i.r.s	NOUN
ftr-337	555	15	.	.	PUNCT
ftr-337	556	1	priv	priv	PROPN
ftr-337	556	2	.	.	PUNCT
ftr-337	557	1	ltr	ltr	PROPN
ftr-337	557	2	.	.	PUNCT
ftr-337	557	3	rul	rul	PROPN
ftr-337	557	4	.	.	PUNCT
ftr-337	558	1	2000	2000	NUM
ftr-337	558	2	-	-	SYM
ftr-337	558	3	50	50	NUM
ftr-337	558	4	-	-	PUNCT
ftr-337	558	5	004	004	NUM
ftr-337	558	6	(	(	PUNCT
ftr-337	558	7	dec	dec	PROPN
ftr-337	558	8	.	.	PROPN
ftr-337	558	9	18	18	NUM
ftr-337	558	10	,	,	PUNCT
ftr-337	558	11	2000	2000	NUM
ftr-337	558	12	)	)	PUNCT
ftr-337	558	13	.	.	PUNCT
ftr-337	559	1	650	650	NUM
ftr-337	559	2	florida	florida	PROPN
ftr-337	559	3	tax	tax	NOUN
ftr-337	559	4	review	review	NOUN
ftr-337	559	5	[	[	X
ftr-337	559	6	vol.12:9	vol.12:9	X
ftr-337	559	7	b.	b.	PROPN
ftr-337	559	8	the	the	DET
ftr-337	559	9	tax	tax	NOUN
ftr-337	559	10	benefit	benefit	NOUN
ftr-337	559	11	transfer	transfer	NOUN
ftr-337	559	12	rules	rule	NOUN
ftr-337	559	13	1	1	NUM
ftr-337	559	14	.	.	PUNCT
ftr-337	559	15	enhanced	enhance	VERB
ftr-337	559	16	incentives	incentive	NOUN
ftr-337	559	17	for	for	ADP
ftr-337	559	18	capital	capital	NOUN
ftr-337	559	19	investment	investment	NOUN
ftr-337	559	20	the	the	DET
ftr-337	559	21	economic	economic	ADJ
ftr-337	559	22	recovery	recovery	NOUN
ftr-337	559	23	tax	tax	NOUN
ftr-337	559	24	act	act	NOUN
ftr-337	559	25	of	of	ADP
ftr-337	559	26	1981	1981	NUM
ftr-337	559	27	81	81	NUM
ftr-337	559	28	(	(	PUNCT
ftr-337	559	29	erta	erta	NOUN
ftr-337	559	30	)	)	PUNCT
ftr-337	559	31	ushered	usher	VERB
ftr-337	559	32	in	in	ADP
ftr-337	559	33	significant	significant	ADJ
ftr-337	559	34	reductions	reduction	NOUN
ftr-337	559	35	in	in	ADP
ftr-337	559	36	the	the	DET
ftr-337	559	37	federal	federal	ADJ
ftr-337	559	38	income	income	NOUN
ftr-337	559	39	tax	tax	NOUN
ftr-337	559	40	payable	payable	ADJ
ftr-337	559	41	by	by	ADP
ftr-337	559	42	capital	capital	NOUN
ftr-337	559	43	-	-	PUNCT
ftr-337	559	44	intensive	intensive	ADJ
ftr-337	559	45	businesses	business	NOUN
ftr-337	559	46	via	via	ADP
ftr-337	559	47	the	the	DET
ftr-337	559	48	enactment	enactment	NOUN
ftr-337	559	49	of	of	ADP
ftr-337	559	50	the	the	DET
ftr-337	559	51	accelerated	accelerate	VERB
ftr-337	559	52	cost	cost	NOUN
ftr-337	559	53	recovery	recovery	NOUN
ftr-337	559	54	system	system	NOUN
ftr-337	559	55	(	(	PUNCT
ftr-337	559	56	acrs	acrs	NOUN
ftr-337	559	57	)	)	PUNCT
ftr-337	559	58	,	,	PUNCT
ftr-337	559	59	significantly	significantly	ADV
ftr-337	559	60	shortening	shorten	VERB
ftr-337	559	61	the	the	DET
ftr-337	559	62	recovery	recovery	NOUN
ftr-337	559	63	periods	period	NOUN
ftr-337	559	64	for	for	ADP
ftr-337	559	65	capital	capital	NOUN
ftr-337	559	66	investments	investment	NOUN
ftr-337	559	67	,	,	PUNCT
ftr-337	559	68	and	and	CCONJ
ftr-337	559	69	the	the	DET
ftr-337	559	70	enhancement	enhancement	NOUN
ftr-337	559	71	of	of	ADP
ftr-337	559	72	the	the	DET
ftr-337	559	73	investment	investment	NOUN
ftr-337	559	74	credit	credit	NOUN
ftr-337	559	75	.	.	PUNCT
ftr-337	560	1	82	82	NUM
ftr-337	561	1	by	by	ADP
ftr-337	561	2	comparison	comparison	NOUN
ftr-337	561	3	to	to	ADP
ftr-337	561	4	the	the	DET
ftr-337	561	5	asset	asset	NOUN
ftr-337	561	6	depreciation	depreciation	NOUN
ftr-337	561	7	range	range	NOUN
ftr-337	561	8	(	(	PUNCT
ftr-337	561	9	adr	adr	PROPN
ftr-337	561	10	)	)	PUNCT
ftr-337	561	11	system	system	NOUN
ftr-337	561	12	that	that	PRON
ftr-337	561	13	preceded	precede	VERB
ftr-337	561	14	it	it	PRON
ftr-337	561	15	,	,	PUNCT
ftr-337	561	16	under	under	ADP
ftr-337	561	17	which	which	PRON
ftr-337	561	18	an	an	DET
ftr-337	561	19	asset	asset	NOUN
ftr-337	561	20	’s	’s	PART
ftr-337	561	21	cost	cost	NOUN
ftr-337	561	22	basis	basis	NOUN
ftr-337	561	23	(	(	PUNCT
ftr-337	561	24	less	less	ADJ
ftr-337	561	25	salvage	salvage	NOUN
ftr-337	561	26	value	value	NOUN
ftr-337	561	27	)	)	PUNCT
ftr-337	561	28	was	be	AUX
ftr-337	561	29	recovered	recover	VERB
ftr-337	561	30	over	over	ADP
ftr-337	561	31	its	its	PRON
ftr-337	561	32	estimated	estimate	VERB
ftr-337	561	33	useful	useful	ADJ
ftr-337	561	34	life	life	NOUN
ftr-337	561	35	,	,	PUNCT
ftr-337	561	36	the	the	DET
ftr-337	561	37	new	new	ADJ
ftr-337	561	38	acrs	acr	NOUN
ftr-337	561	39	allowed	allow	VERB
ftr-337	561	40	for	for	ADP
ftr-337	561	41	depreciation	depreciation	NOUN
ftr-337	561	42	of	of	ADP
ftr-337	561	43	the	the	DET
ftr-337	561	44	cost	cost	NOUN
ftr-337	561	45	of	of	ADP
ftr-337	561	46	many	many	ADJ
ftr-337	561	47	types	type	NOUN
ftr-337	561	48	of	of	ADP
ftr-337	561	49	assets	asset	NOUN
ftr-337	561	50	(	(	PUNCT
ftr-337	561	51	without	without	ADP
ftr-337	561	52	reduction	reduction	NOUN
ftr-337	561	53	for	for	ADP
ftr-337	561	54	salvage	salvage	NOUN
ftr-337	561	55	value	value	NOUN
ftr-337	561	56	)	)	PUNCT
ftr-337	561	57	over	over	ADP
ftr-337	561	58	as	as	ADV
ftr-337	561	59	little	little	ADJ
ftr-337	561	60	as	as	ADP
ftr-337	561	61	five	five	NUM
ftr-337	561	62	,	,	PUNCT
ftr-337	561	63	or	or	CCONJ
ftr-337	561	64	,	,	PUNCT
ftr-337	561	65	in	in	ADP
ftr-337	561	66	certain	certain	ADJ
ftr-337	561	67	cases	case	NOUN
ftr-337	561	68	,	,	PUNCT
ftr-337	561	69	even	even	ADV
ftr-337	561	70	three	three	NUM
ftr-337	561	71	years	year	NOUN
ftr-337	561	72	83	83	NUM
ftr-337	561	73	using	use	VERB
ftr-337	561	74	statutory	statutory	ADJ
ftr-337	561	75	percentages	percentage	NOUN
ftr-337	561	76	based	base	VERB
ftr-337	561	77	on	on	ADP
ftr-337	561	78	the	the	DET
ftr-337	561	79	150	150	NUM
ftr-337	561	80	percent	percent	NOUN
ftr-337	561	81	declining	decline	VERB
ftr-337	561	82	balance	balance	NOUN
ftr-337	561	83	method	method	NOUN
ftr-337	561	84	(	(	PUNCT
ftr-337	561	85	markedly	markedly	ADV
ftr-337	561	86	faster	fast	ADV
ftr-337	561	87	than	than	ADP
ftr-337	561	88	economic	economic	ADJ
ftr-337	561	89	depreciation	depreciation	NOUN
ftr-337	561	90	of	of	ADP
ftr-337	561	91	the	the	DET
ftr-337	561	92	asset	asset	NOUN
ftr-337	561	93	)	)	PUNCT
ftr-337	561	94	.	.	PUNCT
ftr-337	562	1	furthermore	furthermore	ADV
ftr-337	562	2	,	,	PUNCT
ftr-337	562	3	a	a	DET
ftr-337	562	4	full	full	ADJ
ftr-337	562	5	10	10	NUM
ftr-337	562	6	percent	percent	NOUN
ftr-337	562	7	investment	investment	NOUN
ftr-337	562	8	credit	credit	NOUN
ftr-337	562	9	was	be	AUX
ftr-337	562	10	allowed	allow	VERB
ftr-337	562	11	for	for	ADP
ftr-337	562	12	eligible	eligible	ADJ
ftr-337	562	13	property	property	NOUN
ftr-337	562	14	in	in	ADP
ftr-337	562	15	the	the	DET
ftr-337	562	16	5	5	NUM
ftr-337	562	17	-	-	PUNCT
ftr-337	562	18	year	year	NOUN
ftr-337	562	19	and	and	CCONJ
ftr-337	562	20	10	10	NUM
ftr-337	562	21	-	-	PUNCT
ftr-337	562	22	year	year	NOUN
ftr-337	562	23	recovery	recovery	NOUN
ftr-337	562	24	classes	class	NOUN
ftr-337	562	25	and	and	CCONJ
ftr-337	562	26	15	15	NUM
ftr-337	562	27	-	-	PUNCT
ftr-337	562	28	year	year	NOUN
ftr-337	562	29	public	public	ADJ
ftr-337	562	30	utility	utility	NOUN
ftr-337	562	31	property	property	NOUN
ftr-337	562	32	class	class	NOUN
ftr-337	562	33	.	.	PUNCT
ftr-337	563	1	84	84	NUM
ftr-337	563	2	finally	finally	ADV
ftr-337	563	3	,	,	PUNCT
ftr-337	563	4	under	under	ADP
ftr-337	563	5	erta	erta	NOUN
ftr-337	563	6	it	it	PRON
ftr-337	563	7	continued	continue	VERB
ftr-337	563	8	to	to	PART
ftr-337	563	9	be	be	AUX
ftr-337	563	10	the	the	DET
ftr-337	563	11	case	case	NOUN
ftr-337	563	12	that	that	SCONJ
ftr-337	563	13	the	the	DET
ftr-337	563	14	basis	basis	NOUN
ftr-337	563	15	of	of	ADP
ftr-337	563	16	the	the	DET
ftr-337	563	17	property	property	NOUN
ftr-337	563	18	was	be	AUX
ftr-337	563	19	not	not	PART
ftr-337	563	20	required	require	VERB
ftr-337	563	21	to	to	PART
ftr-337	563	22	be	be	AUX
ftr-337	563	23	reduced	reduce	VERB
ftr-337	563	24	by	by	ADP
ftr-337	563	25	the	the	DET
ftr-337	563	26	amount	amount	NOUN
ftr-337	563	27	of	of	ADP
ftr-337	563	28	the	the	DET
ftr-337	563	29	investment	investment	NOUN
ftr-337	563	30	credit	credit	NOUN
ftr-337	563	31	.	.	PUNCT
ftr-337	564	1	85	85	NUM
ftr-337	564	2	the	the	DET
ftr-337	564	3	combined	combine	VERB
ftr-337	564	4	effect	effect	NOUN
ftr-337	564	5	of	of	ADP
ftr-337	564	6	these	these	DET
ftr-337	564	7	changes	change	NOUN
ftr-337	564	8	in	in	ADP
ftr-337	564	9	certain	certain	ADJ
ftr-337	564	10	cases	case	NOUN
ftr-337	564	11	was	be	AUX
ftr-337	564	12	to	to	PART
ftr-337	564	13	eliminate	eliminate	VERB
ftr-337	564	14	tax	tax	NOUN
ftr-337	564	15	,	,	PUNCT
ftr-337	564	16	or	or	CCONJ
ftr-337	564	17	even	even	ADV
ftr-337	564	18	establish	establish	VERB
ftr-337	564	19	a	a	DET
ftr-337	564	20	negative	negative	ADJ
ftr-337	564	21	tax	tax	NOUN
ftr-337	564	22	rate	rate	NOUN
ftr-337	564	23	,	,	PUNCT
ftr-337	564	24	on	on	ADP
ftr-337	564	25	income	income	NOUN
ftr-337	564	26	from	from	ADP
ftr-337	564	27	qualifying	qualify	VERB
ftr-337	564	28	capital	capital	NOUN
ftr-337	564	29	equipment	equipment	NOUN
ftr-337	564	30	.	.	PUNCT
ftr-337	565	1	86	86	NUM
ftr-337	566	1	the	the	DET
ftr-337	566	2	allowance	allowance	NOUN
ftr-337	566	3	of	of	ADP
ftr-337	566	4	an	an	DET
ftr-337	566	5	interest	interest	NOUN
ftr-337	566	6	81	81	NUM
ftr-337	566	7	.	.	PUNCT
ftr-337	566	8	erta	erta	PROPN
ftr-337	566	9	1981	1981	NUM
ftr-337	566	10	,	,	PUNCT
ftr-337	566	11	supra	supra	PROPN
ftr-337	566	12	note	note	NOUN
ftr-337	566	13	58	58	NUM
ftr-337	566	14	,	,	PUNCT
ftr-337	566	15	95	95	NUM
ftr-337	566	16	stat	stat	NOUN
ftr-337	566	17	.	.	PUNCT
ftr-337	567	1	at	at	ADP
ftr-337	567	2	172	172	NUM
ftr-337	567	3	.	.	PUNCT
ftr-337	567	4	82	82	NUM
ftr-337	567	5	.	.	PUNCT
ftr-337	568	1	see	see	VERB
ftr-337	568	2	h.r	h.r	PROPN
ftr-337	568	3	.	.	PROPN
ftr-337	568	4	conf	conf	PROPN
ftr-337	568	5	.	.	PUNCT
ftr-337	569	1	rep	rep	PROPN
ftr-337	569	2	.	.	PROPN
ftr-337	569	3	no	no	PROPN
ftr-337	569	4	.	.	NOUN
ftr-337	570	1	97	97	NUM
ftr-337	570	2	-	-	SYM
ftr-337	570	3	215	215	NUM
ftr-337	570	4	,	,	PUNCT
ftr-337	570	5	at	at	ADP
ftr-337	570	6	289–90	289–90	NUM
ftr-337	570	7	(	(	PUNCT
ftr-337	570	8	1981	1981	NUM
ftr-337	570	9	)	)	PUNCT
ftr-337	570	10	,	,	PUNCT
ftr-337	570	11	reprinted	reprint	VERB
ftr-337	570	12	in	in	ADP
ftr-337	570	13	1981	1981	NUM
ftr-337	570	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-337	570	15	.	.	PUNCT
ftr-337	570	16	285	285	NUM
ftr-337	570	17	,	,	PUNCT
ftr-337	570	18	377–78	377–78	NUM
ftr-337	570	19	(	(	PUNCT
ftr-337	570	20	over	over	ADP
ftr-337	570	21	$	$	SYM
ftr-337	570	22	140	140	NUM
ftr-337	570	23	billion	billion	NUM
ftr-337	570	24	in	in	ADP
ftr-337	570	25	tax	tax	NOUN
ftr-337	570	26	savings	saving	NOUN
ftr-337	570	27	predicted	predict	VERB
ftr-337	570	28	for	for	ADP
ftr-337	570	29	the	the	DET
ftr-337	570	30	period	period	NOUN
ftr-337	570	31	through	through	ADP
ftr-337	570	32	1986	1986	NUM
ftr-337	570	33	on	on	ADP
ftr-337	570	34	the	the	DET
ftr-337	570	35	basis	basis	NOUN
ftr-337	570	36	of	of	ADP
ftr-337	570	37	these	these	DET
ftr-337	570	38	provisions	provision	NOUN
ftr-337	570	39	)	)	PUNCT
ftr-337	570	40	.	.	PUNCT
ftr-337	571	1	83	83	NUM
ftr-337	571	2	.	.	PUNCT
ftr-337	572	1	the	the	DET
ftr-337	572	2	cost	cost	NOUN
ftr-337	572	3	of	of	ADP
ftr-337	572	4	eligible	eligible	ADJ
ftr-337	572	5	property	property	NOUN
ftr-337	572	6	was	be	AUX
ftr-337	572	7	recovered	recover	VERB
ftr-337	572	8	over	over	ADP
ftr-337	572	9	a	a	DET
ftr-337	572	10	three	three	NUM
ftr-337	572	11	-	-	PUNCT
ftr-337	572	12	year	year	NOUN
ftr-337	572	13	,	,	PUNCT
ftr-337	572	14	five	five	NUM
ftr-337	572	15	-	-	PUNCT
ftr-337	572	16	year	year	NOUN
ftr-337	572	17	,	,	PUNCT
ftr-337	572	18	ten	ten	NUM
ftr-337	572	19	-	-	PUNCT
ftr-337	572	20	year	year	NOUN
ftr-337	572	21	or	or	CCONJ
ftr-337	572	22	fifteen	fifteen	NUM
ftr-337	572	23	-	-	PUNCT
ftr-337	572	24	year	year	NOUN
ftr-337	572	25	recovery	recovery	NOUN
ftr-337	572	26	period	period	NOUN
ftr-337	572	27	,	,	PUNCT
ftr-337	572	28	depending	depend	VERB
ftr-337	572	29	on	on	ADP
ftr-337	572	30	the	the	DET
ftr-337	572	31	recovery	recovery	NOUN
ftr-337	572	32	class	class	NOUN
ftr-337	572	33	of	of	ADP
ftr-337	572	34	the	the	DET
ftr-337	572	35	property	property	NOUN
ftr-337	572	36	as	as	SCONJ
ftr-337	572	37	classified	classify	VERB
ftr-337	572	38	with	with	ADP
ftr-337	572	39	reference	reference	NOUN
ftr-337	572	40	to	to	ADP
ftr-337	572	41	the	the	DET
ftr-337	572	42	adr	adr	PROPN
ftr-337	572	43	system	system	NOUN
ftr-337	572	44	of	of	ADP
ftr-337	572	45	prior	prior	ADJ
ftr-337	572	46	law	law	NOUN
ftr-337	572	47	.	.	PUNCT
ftr-337	573	1	84	84	NUM
ftr-337	573	2	.	.	PUNCT
ftr-337	574	1	erta	erta	NOUN
ftr-337	574	2	1981	1981	NUM
ftr-337	574	3	,	,	PUNCT
ftr-337	574	4	supra	supra	PROPN
ftr-337	574	5	note	note	NOUN
ftr-337	574	6	58	58	NUM
ftr-337	574	7	,	,	PUNCT
ftr-337	574	8	§	§	PROPN
ftr-337	574	9	211(a	211(a	PROPN
ftr-337	574	10	)	)	PUNCT
ftr-337	574	11	,	,	PUNCT
ftr-337	574	12	95	95	NUM
ftr-337	574	13	stat	stat	NOUN
ftr-337	574	14	.	.	PUNCT
ftr-337	575	1	at	at	ADP
ftr-337	575	2	227	227	NUM
ftr-337	575	3	.	.	PUNCT
ftr-337	576	1	for	for	ADP
ftr-337	576	2	property	property	NOUN
ftr-337	576	3	with	with	ADP
ftr-337	576	4	a	a	DET
ftr-337	576	5	useful	useful	ADJ
ftr-337	576	6	life	life	NOUN
ftr-337	576	7	of	of	ADP
ftr-337	576	8	3	3	NUM
ftr-337	576	9	years	year	NOUN
ftr-337	576	10	,	,	PUNCT
ftr-337	576	11	however	however	ADV
ftr-337	576	12	,	,	PUNCT
ftr-337	576	13	the	the	DET
ftr-337	576	14	credit	credit	NOUN
ftr-337	576	15	was	be	AUX
ftr-337	576	16	limited	limit	VERB
ftr-337	576	17	to	to	ADP
ftr-337	576	18	60	60	NUM
ftr-337	576	19	percent	percent	NOUN
ftr-337	576	20	.	.	PUNCT
ftr-337	577	1	the	the	DET
ftr-337	577	2	amount	amount	NOUN
ftr-337	577	3	of	of	ADP
ftr-337	577	4	income	income	NOUN
ftr-337	577	5	tax	tax	NOUN
ftr-337	577	6	liability	liability	NOUN
ftr-337	577	7	that	that	PRON
ftr-337	577	8	could	could	AUX
ftr-337	577	9	be	be	AUX
ftr-337	577	10	reduced	reduce	VERB
ftr-337	577	11	by	by	ADP
ftr-337	577	12	investment	investment	NOUN
ftr-337	577	13	credits	credit	NOUN
ftr-337	577	14	in	in	ADP
ftr-337	577	15	any	any	DET
ftr-337	577	16	year	year	NOUN
ftr-337	577	17	was	be	AUX
ftr-337	577	18	limited	limit	VERB
ftr-337	577	19	to	to	ADP
ftr-337	577	20	$	$	SYM
ftr-337	577	21	25,000	25,000	NUM
ftr-337	577	22	plus	plus	CCONJ
ftr-337	577	23	85	85	NUM
ftr-337	577	24	percent	percent	NOUN
ftr-337	577	25	of	of	ADP
ftr-337	577	26	the	the	DET
ftr-337	577	27	tax	tax	NOUN
ftr-337	577	28	liability	liability	NOUN
ftr-337	577	29	in	in	ADP
ftr-337	577	30	excess	excess	NOUN
ftr-337	577	31	of	of	ADP
ftr-337	577	32	$	$	SYM
ftr-337	577	33	25,000	25,000	NUM
ftr-337	577	34	.	.	PUNCT
ftr-337	578	1	unused	unused	ADJ
ftr-337	578	2	credits	credit	NOUN
ftr-337	578	3	could	could	AUX
ftr-337	578	4	be	be	AUX
ftr-337	578	5	carried	carry	VERB
ftr-337	578	6	back	back	ADV
ftr-337	578	7	three	three	NUM
ftr-337	578	8	and	and	CCONJ
ftr-337	578	9	forward	forward	ADV
ftr-337	578	10	fifteen	fifteen	NUM
ftr-337	578	11	years	year	NOUN
ftr-337	578	12	.	.	PUNCT
ftr-337	579	1	85	85	NUM
ftr-337	579	2	.	.	PUNCT
ftr-337	580	1	the	the	DET
ftr-337	580	2	requirement	requirement	NOUN
ftr-337	580	3	that	that	SCONJ
ftr-337	580	4	basis	basis	NOUN
ftr-337	580	5	be	be	AUX
ftr-337	580	6	reduced	reduce	VERB
ftr-337	580	7	by	by	ADP
ftr-337	580	8	the	the	DET
ftr-337	580	9	amount	amount	NOUN
ftr-337	580	10	of	of	ADP
ftr-337	580	11	the	the	DET
ftr-337	580	12	investment	investment	NOUN
ftr-337	580	13	tax	tax	NOUN
ftr-337	580	14	credit	credit	NOUN
ftr-337	580	15	was	be	AUX
ftr-337	580	16	repealed	repeal	VERB
ftr-337	580	17	in	in	ADP
ftr-337	580	18	1964	1964	NUM
ftr-337	580	19	.	.	PUNCT
ftr-337	581	1	see	see	VERB
ftr-337	581	2	supra	supra	PROPN
ftr-337	581	3	note	note	PROPN
ftr-337	581	4	42	42	NUM
ftr-337	581	5	and	and	CCONJ
ftr-337	581	6	accompanying	accompany	VERB
ftr-337	581	7	text	text	NOUN
ftr-337	581	8	.	.	PUNCT
ftr-337	582	1	the	the	DET
ftr-337	582	2	basis	basis	NOUN
ftr-337	582	3	reduction	reduction	NOUN
ftr-337	582	4	requirement	requirement	NOUN
ftr-337	582	5	was	be	AUX
ftr-337	582	6	not	not	PART
ftr-337	582	7	reinstated	reinstate	VERB
ftr-337	582	8	until	until	ADP
ftr-337	582	9	1982	1982	NUM
ftr-337	582	10	.	.	PUNCT
ftr-337	583	1	see	see	VERB
ftr-337	583	2	tax	tax	NOUN
ftr-337	583	3	equity	equity	NOUN
ftr-337	583	4	and	and	CCONJ
ftr-337	583	5	fiscal	fiscal	ADJ
ftr-337	583	6	responsibility	responsibility	NOUN
ftr-337	583	7	act	act	NOUN
ftr-337	583	8	of	of	ADP
ftr-337	583	9	1982	1982	NUM
ftr-337	583	10	,	,	PUNCT
ftr-337	583	11	pub	pub	NOUN
ftr-337	583	12	.	.	PUNCT
ftr-337	584	1	l.	l.	PROPN
ftr-337	584	2	no	no	INTJ
ftr-337	584	3	.	.	PROPN
ftr-337	585	1	97	97	NUM
ftr-337	585	2	-	-	SYM
ftr-337	585	3	248	248	NUM
ftr-337	585	4	,	,	PUNCT
ftr-337	585	5	§	§	PROPN
ftr-337	585	6	205(a)(1	205(a)(1	NUM
ftr-337	585	7	)	)	PUNCT
ftr-337	585	8	,	,	PUNCT
ftr-337	585	9	96	96	NUM
ftr-337	585	10	stat	stat	NOUN
ftr-337	585	11	.	.	PUNCT
ftr-337	586	1	324	324	NUM
ftr-337	586	2	,	,	PUNCT
ftr-337	586	3	427–28	427–28	PROPN
ftr-337	587	1	[	[	X
ftr-337	587	2	hereinafter	hereinafter	NOUN
ftr-337	587	3	tefra	tefra	NOUN
ftr-337	587	4	1982	1982	NUM
ftr-337	587	5	]	]	PUNCT
ftr-337	587	6	.	.	PUNCT
ftr-337	588	1	86	86	NUM
ftr-337	588	2	.	.	PUNCT
ftr-337	589	1	this	this	PRON
ftr-337	589	2	is	be	AUX
ftr-337	589	3	a	a	DET
ftr-337	589	4	function	function	NOUN
ftr-337	589	5	of	of	ADP
ftr-337	589	6	comparing	compare	VERB
ftr-337	589	7	the	the	DET
ftr-337	589	8	present	present	ADJ
ftr-337	589	9	value	value	NOUN
ftr-337	589	10	of	of	ADP
ftr-337	589	11	taxes	taxis	NOUN
ftr-337	589	12	to	to	PART
ftr-337	589	13	be	be	AUX
ftr-337	589	14	incurred	incur	VERB
ftr-337	589	15	in	in	ADP
ftr-337	589	16	respect	respect	NOUN
ftr-337	589	17	of	of	ADP
ftr-337	589	18	the	the	DET
ftr-337	589	19	income	income	NOUN
ftr-337	589	20	to	to	PART
ftr-337	589	21	be	be	AUX
ftr-337	589	22	generated	generate	VERB
ftr-337	589	23	by	by	ADP
ftr-337	589	24	the	the	DET
ftr-337	589	25	asset	asset	NOUN
ftr-337	589	26	over	over	ADP
ftr-337	589	27	its	its	PRON
ftr-337	589	28	economic	economic	ADJ
ftr-337	589	29	useful	useful	ADJ
ftr-337	589	30	life	life	NOUN
ftr-337	589	31	to	to	ADP
ftr-337	589	32	the	the	DET
ftr-337	589	33	present	present	ADJ
ftr-337	589	34	value	value	NOUN
ftr-337	589	35	of	of	ADP
ftr-337	589	36	the	the	DET
ftr-337	589	37	tax	tax	NOUN
ftr-337	589	38	benefit	benefit	NOUN
ftr-337	589	39	to	to	PART
ftr-337	589	40	be	be	AUX
ftr-337	589	41	generated	generate	VERB
ftr-337	589	42	by	by	ADP
ftr-337	589	43	acrs	acr	NOUN
ftr-337	589	44	deductions	deduction	NOUN
ftr-337	589	45	and	and	CCONJ
ftr-337	589	46	the	the	DET
ftr-337	589	47	investment	investment	NOUN
ftr-337	589	48	credit	credit	NOUN
ftr-337	589	49	.	.	PUNCT
ftr-337	590	1	a	a	DET
ftr-337	590	2	provision	provision	NOUN
ftr-337	590	3	permitting	permit	VERB
ftr-337	590	4	100	100	NUM
ftr-337	590	5	percent	percent	NOUN
ftr-337	590	6	expensing	expense	VERB
ftr-337	590	7	of	of	ADP
ftr-337	590	8	the	the	DET
ftr-337	590	9	cost	cost	NOUN
ftr-337	590	10	of	of	ADP
ftr-337	590	11	a	a	DET
ftr-337	590	12	capital	capital	NOUN
ftr-337	590	13	asset	asset	NOUN
ftr-337	590	14	has	have	VERB
ftr-337	590	15	a	a	DET
ftr-337	590	16	similar	similar	ADJ
ftr-337	590	17	effect	effect	NOUN
ftr-337	590	18	.	.	PUNCT
ftr-337	591	1	see	see	VERB
ftr-337	591	2	alvin	alvin	PROPN
ftr-337	591	3	c.	c.	PROPN
ftr-337	591	4	warren	warren	PROPN
ftr-337	591	5	,	,	PUNCT
ftr-337	591	6	jr	jr	PROPN
ftr-337	591	7	.	.	PROPN
ftr-337	591	8	&	&	CCONJ
ftr-337	591	9	alan	alan	PROPN
ftr-337	591	10	j.	j.	PROPN
ftr-337	591	11	auerbach	auerbach	PROPN
ftr-337	591	12	,	,	PUNCT
ftr-337	591	13	transferability	transferability	NOUN
ftr-337	591	14	of	of	ADP
ftr-337	591	15	tax	tax	NOUN
ftr-337	591	16	incentives	incentive	NOUN
ftr-337	591	17	and	and	CCONJ
ftr-337	591	18	the	the	DET
ftr-337	591	19	fiction	fiction	NOUN
ftr-337	591	20	of	of	ADP
ftr-337	591	21	safe	safe	ADJ
ftr-337	591	22	harbor	harbor	NOUN
ftr-337	591	23	leasing	leasing	NOUN
ftr-337	591	24	,	,	PUNCT
ftr-337	591	25	95	95	NUM
ftr-337	591	26	harv	harv	NOUN
ftr-337	591	27	.	.	PUNCT
ftr-337	592	1	2012	2012	NUM
ftr-337	592	2	]	]	PUNCT
ftr-337	592	3	monetization	monetization	NOUN
ftr-337	592	4	of	of	ADP
ftr-337	592	5	business	business	NOUN
ftr-337	592	6	tax	tax	NOUN
ftr-337	592	7	credits	credit	NOUN
ftr-337	592	8	651	651	NUM
ftr-337	592	9	expense	expense	NOUN
ftr-337	592	10	deduction	deduction	NOUN
ftr-337	592	11	in	in	ADP
ftr-337	592	12	connection	connection	NOUN
ftr-337	592	13	with	with	ADP
ftr-337	592	14	the	the	DET
ftr-337	592	15	financing	financing	NOUN
ftr-337	592	16	of	of	ADP
ftr-337	592	17	such	such	ADJ
ftr-337	592	18	equipment	equipment	NOUN
ftr-337	592	19	only	only	ADV
ftr-337	592	20	increases	increase	VERB
ftr-337	592	21	the	the	DET
ftr-337	592	22	likelihood	likelihood	NOUN
ftr-337	592	23	of	of	ADP
ftr-337	592	24	a	a	DET
ftr-337	592	25	negative	negative	ADJ
ftr-337	592	26	tax	tax	NOUN
ftr-337	592	27	rate	rate	NOUN
ftr-337	592	28	on	on	ADP
ftr-337	592	29	such	such	ADJ
ftr-337	592	30	income	income	NOUN
ftr-337	592	31	.	.	PUNCT
ftr-337	593	1	87	87	NUM
ftr-337	593	2	2	2	NUM
ftr-337	593	3	.	.	PUNCT
ftr-337	594	1	the	the	DET
ftr-337	594	2	safe	safe	ADJ
ftr-337	594	3	harbor	harbor	NOUN
ftr-337	594	4	leasing	leasing	NOUN
ftr-337	594	5	rules	rule	NOUN
ftr-337	594	6	erta	erta	NOUN
ftr-337	594	7	also	also	ADV
ftr-337	594	8	included	include	VERB
ftr-337	594	9	in	in	ADP
ftr-337	594	10	newly	newly	ADV
ftr-337	594	11	enacted	enact	VERB
ftr-337	594	12	section	section	NOUN
ftr-337	594	13	168(f)(8	168(f)(8	NOUN
ftr-337	594	14	)	)	PUNCT
ftr-337	594	15	a	a	DET
ftr-337	594	16	“	"	PUNCT
ftr-337	594	17	safe	safe	ADJ
ftr-337	594	18	harbor	harbor	NOUN
ftr-337	594	19	leasing	leasing	NOUN
ftr-337	594	20	”	"	PUNCT
ftr-337	594	21	regime	regime	NOUN
ftr-337	594	22	,	,	PUNCT
ftr-337	594	23	apparently	apparently	ADV
ftr-337	594	24	in	in	ADP
ftr-337	594	25	part	part	NOUN
ftr-337	594	26	in	in	ADP
ftr-337	594	27	response	response	NOUN
ftr-337	594	28	to	to	ADP
ftr-337	594	29	the	the	DET
ftr-337	594	30	perception	perception	NOUN
ftr-337	594	31	that	that	SCONJ
ftr-337	594	32	the	the	DET
ftr-337	594	33	enhanced	enhance	VERB
ftr-337	594	34	incentives	incentive	NOUN
ftr-337	594	35	for	for	ADP
ftr-337	594	36	capital	capital	NOUN
ftr-337	594	37	investment	investment	NOUN
ftr-337	594	38	enacted	enact	VERB
ftr-337	594	39	as	as	ADP
ftr-337	594	40	part	part	NOUN
ftr-337	594	41	of	of	ADP
ftr-337	594	42	erta	erta	NOUN
ftr-337	594	43	otherwise	otherwise	ADV
ftr-337	594	44	would	would	AUX
ftr-337	594	45	not	not	PART
ftr-337	594	46	be	be	AUX
ftr-337	594	47	exploited	exploit	VERB
ftr-337	594	48	to	to	ADP
ftr-337	594	49	fullest	full	ADJ
ftr-337	594	50	advantage	advantage	NOUN
ftr-337	594	51	,	,	PUNCT
ftr-337	594	52	as	as	SCONJ
ftr-337	594	53	many	many	ADJ
ftr-337	594	54	taxpayers	taxpayer	NOUN
ftr-337	594	55	could	could	AUX
ftr-337	594	56	lack	lack	VERB
ftr-337	594	57	a	a	DET
ftr-337	594	58	sufficient	sufficient	ADJ
ftr-337	594	59	base	base	NOUN
ftr-337	594	60	fully	fully	ADV
ftr-337	594	61	to	to	PART
ftr-337	594	62	take	take	VERB
ftr-337	594	63	,	,	PUNCT
ftr-337	594	64	current	current	ADJ
ftr-337	594	65	advantage	advantage	NOUN
ftr-337	594	66	of	of	ADP
ftr-337	594	67	them	they	PRON
ftr-337	594	68	.	.	PUNCT
ftr-337	595	1	88	88	NUM
ftr-337	595	2	under	under	ADP
ftr-337	595	3	the	the	DET
ftr-337	595	4	safe	safe	ADJ
ftr-337	595	5	harbor	harbor	NOUN
ftr-337	595	6	leasing	leasing	NOUN
ftr-337	595	7	rules	rule	NOUN
ftr-337	595	8	,	,	PUNCT
ftr-337	595	9	an	an	DET
ftr-337	595	10	owner	owner	NOUN
ftr-337	595	11	of	of	ADP
ftr-337	595	12	“	"	PUNCT
ftr-337	595	13	new	new	ADJ
ftr-337	595	14	section	section	NOUN
ftr-337	595	15	38	38	NUM
ftr-337	595	16	property	property	NOUN
ftr-337	595	17	”	"	PUNCT
ftr-337	595	18	qualifying	qualify	VERB
ftr-337	595	19	for	for	ADP
ftr-337	595	20	accelerated	accelerate	VERB
ftr-337	595	21	cost	cost	NOUN
ftr-337	595	22	recovery	recovery	NOUN
ftr-337	595	23	deductions	deduction	NOUN
ftr-337	595	24	and	and	CCONJ
ftr-337	595	25	investment	investment	NOUN
ftr-337	595	26	credit	credit	NOUN
ftr-337	595	27	(	(	PUNCT
ftr-337	595	28	other	other	ADJ
ftr-337	595	29	than	than	ADP
ftr-337	595	30	a	a	DET
ftr-337	595	31	qualified	qualified	ADJ
ftr-337	595	32	rehabilitated	rehabilitate	VERB
ftr-337	595	33	building	building	NOUN
ftr-337	595	34	)	)	PUNCT
ftr-337	595	35	,	,	PUNCT
ftr-337	595	36	via	via	ADP
ftr-337	595	37	an	an	DET
ftr-337	595	38	election	election	NOUN
ftr-337	595	39	,	,	PUNCT
ftr-337	595	40	could	could	AUX
ftr-337	595	41	transfer	transfer	VERB
ftr-337	595	42	“	"	PUNCT
ftr-337	595	43	federal	federal	ADJ
ftr-337	595	44	tax	tax	NOUN
ftr-337	595	45	ownership	ownership	NOUN
ftr-337	595	46	”	"	PUNCT
ftr-337	595	47	of	of	ADP
ftr-337	595	48	the	the	DET
ftr-337	595	49	property	property	NOUN
ftr-337	595	50	to	to	ADP
ftr-337	595	51	a	a	DET
ftr-337	595	52	second	second	ADJ
ftr-337	595	53	party	party	NOUN
ftr-337	595	54	under	under	ADP
ftr-337	595	55	the	the	DET
ftr-337	595	56	auspices	auspex	NOUN
ftr-337	595	57	of	of	ADP
ftr-337	595	58	a	a	DET
ftr-337	595	59	sale	sale	NOUN
ftr-337	595	60	-	-	PUNCT
ftr-337	595	61	leaseback	leaseback	NOUN
ftr-337	595	62	or	or	CCONJ
ftr-337	595	63	other	other	ADJ
ftr-337	595	64	form	form	NOUN
ftr-337	595	65	of	of	ADP
ftr-337	595	66	putative	putative	ADJ
ftr-337	595	67	lease	lease	NOUN
ftr-337	595	68	without	without	ADP
ftr-337	595	69	giving	give	VERB
ftr-337	595	70	up	up	ADP
ftr-337	595	71	substantive	substantive	ADJ
ftr-337	595	72	ownership	ownership	NOUN
ftr-337	595	73	of	of	ADP
ftr-337	595	74	the	the	DET
ftr-337	595	75	property	property	NOUN
ftr-337	595	76	.	.	PUNCT
ftr-337	596	1	thus	thus	ADV
ftr-337	596	2	,	,	PUNCT
ftr-337	596	3	the	the	DET
ftr-337	596	4	purchaser	purchaser	NOUN
ftr-337	596	5	of	of	ADP
ftr-337	596	6	federal	federal	ADJ
ftr-337	596	7	tax	tax	NOUN
ftr-337	596	8	ownership	ownership	NOUN
ftr-337	596	9	of	of	ADP
ftr-337	596	10	the	the	DET
ftr-337	596	11	property	property	NOUN
ftr-337	596	12	would	would	AUX
ftr-337	596	13	be	be	AUX
ftr-337	596	14	entitled	entitle	VERB
ftr-337	596	15	to	to	ADP
ftr-337	596	16	the	the	DET
ftr-337	596	17	associated	associated	ADJ
ftr-337	596	18	tax	tax	NOUN
ftr-337	596	19	benefits	benefit	NOUN
ftr-337	596	20	of	of	ADP
ftr-337	596	21	ownership	ownership	NOUN
ftr-337	596	22	even	even	ADV
ftr-337	596	23	though	though	SCONJ
ftr-337	596	24	it	it	PRON
ftr-337	596	25	were	be	AUX
ftr-337	596	26	to	to	PART
ftr-337	596	27	possess	possess	VERB
ftr-337	596	28	none	none	NOUN
ftr-337	596	29	of	of	ADP
ftr-337	596	30	the	the	DET
ftr-337	596	31	benefits	benefit	NOUN
ftr-337	596	32	or	or	CCONJ
ftr-337	596	33	burdens	burden	NOUN
ftr-337	596	34	of	of	ADP
ftr-337	596	35	ownership	ownership	NOUN
ftr-337	596	36	and	and	CCONJ
ftr-337	596	37	without	without	ADP
ftr-337	596	38	doubt	doubt	NOUN
ftr-337	596	39	would	would	AUX
ftr-337	596	40	flunk	flunk	VERB
ftr-337	596	41	the	the	DET
ftr-337	596	42	modern	modern	ADJ
ftr-337	596	43	“	"	PUNCT
ftr-337	596	44	economic	economic	ADJ
ftr-337	596	45	substance	substance	NOUN
ftr-337	596	46	”	"	PUNCT
ftr-337	596	47	standard	standard	NOUN
ftr-337	596	48	of	of	ADP
ftr-337	596	49	section	section	NOUN
ftr-337	596	50	7701(o	7701(o	NUM
ftr-337	596	51	)	)	PUNCT
ftr-337	596	52	.	.	PUNCT
ftr-337	597	1	the	the	DET
ftr-337	597	2	“	"	PUNCT
ftr-337	597	3	federal	federal	ADJ
ftr-337	597	4	tax	tax	NOUN
ftr-337	597	5	owner	owner	NOUN
ftr-337	597	6	”	"	PUNCT
ftr-337	597	7	could	could	AUX
ftr-337	597	8	then	then	ADV
ftr-337	597	9	cede	cede	VERB
ftr-337	597	10	the	the	DET
ftr-337	597	11	investment	investment	NOUN
ftr-337	597	12	credit	credit	NOUN
ftr-337	597	13	to	to	ADP
ftr-337	597	14	the	the	DET
ftr-337	597	15	“	"	PUNCT
ftr-337	597	16	lessee	lessee	NOUN
ftr-337	597	17	,	,	PUNCT
ftr-337	597	18	”	"	PUNCT
ftr-337	597	19	if	if	SCONJ
ftr-337	597	20	the	the	DET
ftr-337	597	21	parties	party	NOUN
ftr-337	597	22	so	so	ADV
ftr-337	597	23	agreed	agree	VERB
ftr-337	597	24	,	,	PUNCT
ftr-337	597	25	under	under	ADP
ftr-337	597	26	the	the	DET
ftr-337	597	27	mechanism	mechanism	NOUN
ftr-337	597	28	discussed	discuss	VERB
ftr-337	597	29	above	above	ADV
ftr-337	597	30	.	.	PUNCT
ftr-337	598	1	assuming	assume	VERB
ftr-337	598	2	that	that	SCONJ
ftr-337	598	3	under	under	ADP
ftr-337	598	4	“	"	PUNCT
ftr-337	598	5	true	true	ADJ
ftr-337	598	6	lease	lease	NOUN
ftr-337	598	7	”	"	PUNCT
ftr-337	598	8	principles	principle	NOUN
ftr-337	598	9	the	the	DET
ftr-337	598	10	“	"	PUNCT
ftr-337	598	11	lessee	lessee	NOUN
ftr-337	598	12	”	"	PUNCT
ftr-337	598	13	is	be	AUX
ftr-337	598	14	the	the	DET
ftr-337	598	15	substantive	substantive	ADJ
ftr-337	598	16	owner	owner	NOUN
ftr-337	598	17	of	of	ADP
ftr-337	598	18	the	the	DET
ftr-337	598	19	property	property	NOUN
ftr-337	598	20	,	,	PUNCT
ftr-337	598	21	the	the	DET
ftr-337	598	22	substantive	substantive	ADJ
ftr-337	598	23	owner	owner	NOUN
ftr-337	598	24	in	in	ADP
ftr-337	598	25	such	such	DET
ftr-337	598	26	a	a	DET
ftr-337	598	27	case	case	NOUN
ftr-337	598	28	accomplishes	accomplish	VERB
ftr-337	598	29	a	a	DET
ftr-337	598	30	sale	sale	NOUN
ftr-337	598	31	of	of	ADP
ftr-337	598	32	the	the	DET
ftr-337	598	33	acrs	acrs	NOUN
ftr-337	598	34	deductions	deduction	NOUN
ftr-337	598	35	while	while	SCONJ
ftr-337	598	36	retaining	retain	VERB
ftr-337	598	37	the	the	DET
ftr-337	598	38	investment	investment	NOUN
ftr-337	598	39	credit	credit	NOUN
ftr-337	598	40	.	.	PUNCT
ftr-337	599	1	otherwise	otherwise	ADV
ftr-337	599	2	(	(	PUNCT
ftr-337	599	3	i.e.	i.e.	X
ftr-337	599	4	,	,	PUNCT
ftr-337	599	5	absent	absent	ADJ
ftr-337	599	6	the	the	DET
ftr-337	599	7	election	election	NOUN
ftr-337	599	8	to	to	PART
ftr-337	599	9	cede	cede	VERB
ftr-337	599	10	the	the	DET
ftr-337	599	11	credit	credit	NOUN
ftr-337	599	12	)	)	PUNCT
ftr-337	599	13	the	the	DET
ftr-337	599	14	transaction	transaction	NOUN
ftr-337	599	15	effects	effect	VERB
ftr-337	599	16	a	a	DET
ftr-337	599	17	sale	sale	NOUN
ftr-337	599	18	of	of	ADP
ftr-337	599	19	both	both	CCONJ
ftr-337	599	20	the	the	DET
ftr-337	599	21	acrs	acrs	NOUN
ftr-337	599	22	deductions	deduction	NOUN
ftr-337	599	23	and	and	CCONJ
ftr-337	599	24	the	the	DET
ftr-337	599	25	investment	investment	NOUN
ftr-337	599	26	credit	credit	NOUN
ftr-337	599	27	to	to	ADP
ftr-337	599	28	a	a	DET
ftr-337	599	29	purchaser	purchaser	NOUN
ftr-337	599	30	lacking	lack	VERB
ftr-337	599	31	the	the	DET
ftr-337	599	32	traditional	traditional	ADJ
ftr-337	599	33	hallmarks	hallmark	NOUN
ftr-337	599	34	of	of	ADP
ftr-337	599	35	an	an	DET
ftr-337	599	36	owner	owner	NOUN
ftr-337	599	37	of	of	ADP
ftr-337	599	38	the	the	DET
ftr-337	599	39	property	property	NOUN
ftr-337	599	40	.	.	PUNCT
ftr-337	600	1	89	89	NUM
ftr-337	601	1	the	the	DET
ftr-337	601	2	senate	senate	PROPN
ftr-337	601	3	committee	committee	PROPN
ftr-337	601	4	report	report	NOUN
ftr-337	601	5	explained	explain	VERB
ftr-337	601	6	the	the	DET
ftr-337	601	7	rationale	rationale	NOUN
ftr-337	601	8	for	for	ADP
ftr-337	601	9	enacting	enact	VERB
ftr-337	601	10	the	the	DET
ftr-337	601	11	safe	safe	ADJ
ftr-337	601	12	harbor	harbor	NOUN
ftr-337	601	13	leasing	leasing	NOUN
ftr-337	601	14	rules	rule	NOUN
ftr-337	601	15	as	as	SCONJ
ftr-337	601	16	follows	follow	VERB
ftr-337	601	17	:	:	PUNCT
ftr-337	601	18	l.	l.	PROPN
ftr-337	601	19	rev	rev	PROPN
ftr-337	601	20	.	.	PROPN
ftr-337	601	21	1752	1752	NUM
ftr-337	601	22	,	,	PUNCT
ftr-337	601	23	1754–56	1754–56	NUM
ftr-337	601	24	(	(	PUNCT
ftr-337	601	25	1982	1982	NUM
ftr-337	601	26	)	)	PUNCT
ftr-337	602	1	[	[	X
ftr-337	602	2	hereinafter	hereinafter	NOUN
ftr-337	602	3	warren	warren	PROPN
ftr-337	602	4	&	&	CCONJ
ftr-337	602	5	auerbach	auerbach	PROPN
ftr-337	602	6	,	,	PUNCT
ftr-337	602	7	fiction	fiction	NOUN
ftr-337	602	8	of	of	ADP
ftr-337	602	9	safe	safe	ADJ
ftr-337	602	10	harbor	harbor	NOUN
ftr-337	602	11	leasing	lease	VERB
ftr-337	602	12	]	]	PUNCT
ftr-337	602	13	.	.	PUNCT
ftr-337	603	1	see	see	VERB
ftr-337	603	2	also	also	ADV
ftr-337	603	3	h.r	h.r	PROPN
ftr-337	603	4	.	.	PROPN
ftr-337	603	5	rep	rep	PROPN
ftr-337	603	6	.	.	PROPN
ftr-337	603	7	no	no	PROPN
ftr-337	603	8	.	.	NOUN
ftr-337	604	1	99	99	NUM
ftr-337	604	2	-	-	SYM
ftr-337	604	3	426	426	NUM
ftr-337	604	4	,	,	PUNCT
ftr-337	604	5	at	at	ADP
ftr-337	604	6	145	145	NUM
ftr-337	604	7	(	(	PUNCT
ftr-337	604	8	1985	1985	NUM
ftr-337	604	9	)	)	PUNCT
ftr-337	604	10	(	(	PUNCT
ftr-337	604	11	under	under	ADP
ftr-337	604	12	law	law	NOUN
ftr-337	604	13	prior	prior	ADV
ftr-337	604	14	to	to	ADP
ftr-337	604	15	1986	1986	NUM
ftr-337	604	16	act	act	NOUN
ftr-337	604	17	changes	change	NOUN
ftr-337	604	18	“	"	PUNCT
ftr-337	604	19	a	a	DET
ftr-337	604	20	corporation	corporation	NOUN
ftr-337	604	21	in	in	ADP
ftr-337	604	22	the	the	DET
ftr-337	604	23	top	top	ADJ
ftr-337	604	24	tax	tax	NOUN
ftr-337	604	25	bracket	bracket	NOUN
ftr-337	604	26	can	can	AUX
ftr-337	604	27	now	now	ADV
ftr-337	604	28	write	write	VERB
ftr-337	604	29	off	off	ADP
ftr-337	604	30	about	about	ADV
ftr-337	604	31	110	110	NUM
ftr-337	604	32	percent	percent	NOUN
ftr-337	604	33	of	of	ADP
ftr-337	604	34	the	the	DET
ftr-337	604	35	cost	cost	NOUN
ftr-337	604	36	of	of	ADP
ftr-337	604	37	a	a	DET
ftr-337	604	38	new	new	ADJ
ftr-337	604	39	car	car	NOUN
ftr-337	604	40	in	in	ADP
ftr-337	604	41	just	just	ADV
ftr-337	604	42	three	three	NUM
ftr-337	604	43	years	year	NOUN
ftr-337	604	44	,	,	PUNCT
ftr-337	604	45	even	even	ADV
ftr-337	604	46	though	though	SCONJ
ftr-337	604	47	the	the	DET
ftr-337	604	48	car	car	NOUN
ftr-337	604	49	.	.	PUNCT
ftr-337	604	50	.	.	PUNCT
ftr-337	605	1	.	.	PUNCT
ftr-337	606	1	will	will	AUX
ftr-337	606	2	on	on	ADP
ftr-337	606	3	average	average	ADJ
ftr-337	606	4	remain	remain	VERB
ftr-337	606	5	in	in	ADP
ftr-337	606	6	operation	operation	NOUN
ftr-337	606	7	for	for	ADP
ftr-337	606	8	an	an	DET
ftr-337	606	9	additional	additional	ADJ
ftr-337	606	10	seven	seven	NUM
ftr-337	606	11	or	or	CCONJ
ftr-337	606	12	eight	eight	NUM
ftr-337	606	13	years	year	NOUN
ftr-337	606	14	”	"	PUNCT
ftr-337	606	15	)	)	PUNCT
ftr-337	606	16	.	.	PUNCT
ftr-337	607	1	87	87	NUM
ftr-337	607	2	.	.	PUNCT
ftr-337	608	1	warren	warren	PROPN
ftr-337	608	2	and	and	CCONJ
ftr-337	608	3	auerbach	auerbach	PROPN
ftr-337	608	4	,	,	PUNCT
ftr-337	608	5	fiction	fiction	NOUN
ftr-337	608	6	of	of	ADP
ftr-337	608	7	safe	safe	ADJ
ftr-337	608	8	harbor	harbor	NOUN
ftr-337	608	9	leasing	leasing	NOUN
ftr-337	608	10	,	,	PUNCT
ftr-337	608	11	supra	supra	PROPN
ftr-337	608	12	note	note	PROPN
ftr-337	608	13	86	86	NUM
ftr-337	608	14	,	,	PUNCT
ftr-337	608	15	at	at	ADP
ftr-337	608	16	1757	1757	NUM
ftr-337	608	17	&	&	CCONJ
ftr-337	608	18	n.22	n.22	PROPN
ftr-337	608	19	.	.	PUNCT
ftr-337	609	1	in	in	ADP
ftr-337	609	2	theory	theory	NOUN
ftr-337	609	3	,	,	PUNCT
ftr-337	609	4	just	just	ADV
ftr-337	609	5	as	as	SCONJ
ftr-337	609	6	interest	interest	NOUN
ftr-337	609	7	expense	expense	NOUN
ftr-337	609	8	on	on	ADP
ftr-337	609	9	a	a	DET
ftr-337	609	10	borrowing	borrowing	NOUN
ftr-337	609	11	to	to	PART
ftr-337	609	12	acquire	acquire	VERB
ftr-337	609	13	an	an	DET
ftr-337	609	14	asset	asset	NOUN
ftr-337	609	15	that	that	PRON
ftr-337	609	16	generates	generate	VERB
ftr-337	609	17	a	a	DET
ftr-337	609	18	tax	tax	NOUN
ftr-337	609	19	-	-	PUNCT
ftr-337	609	20	exempt	exempt	ADJ
ftr-337	609	21	return	return	NOUN
ftr-337	609	22	is	be	AUX
ftr-337	609	23	disallowed	disallow	VERB
ftr-337	609	24	under	under	ADP
ftr-337	609	25	section	section	NOUN
ftr-337	609	26	265	265	NUM
ftr-337	609	27	,	,	PUNCT
ftr-337	609	28	so	so	ADV
ftr-337	609	29	too	too	ADV
ftr-337	609	30	should	should	AUX
ftr-337	609	31	interest	interest	VERB
ftr-337	609	32	expense	expense	NOUN
ftr-337	609	33	on	on	ADP
ftr-337	609	34	a	a	DET
ftr-337	609	35	borrowing	borrowing	NOUN
ftr-337	609	36	to	to	PART
ftr-337	609	37	acquire	acquire	VERB
ftr-337	609	38	a	a	DET
ftr-337	609	39	“	"	PUNCT
ftr-337	609	40	deductible	deductible	ADJ
ftr-337	609	41	”	"	PUNCT
ftr-337	609	42	asset	asset	NOUN
ftr-337	609	43	.	.	PUNCT
ftr-337	610	1	88	88	NUM
ftr-337	610	2	.	.	PUNCT
ftr-337	610	3	i.r.c	i.r.c	NOUN
ftr-337	610	4	.	.	PUNCT
ftr-337	611	1	§	§	PROPN
ftr-337	611	2	168(f)(8	168(f)(8	PROPN
ftr-337	611	3	)	)	PUNCT
ftr-337	611	4	.	.	PUNCT
ftr-337	612	1	an	an	DET
ftr-337	612	2	argument	argument	NOUN
ftr-337	612	3	reportedly	reportedly	ADV
ftr-337	612	4	strongly	strongly	ADV
ftr-337	612	5	advanced	advanced	ADJ
ftr-337	612	6	at	at	ADP
ftr-337	612	7	the	the	DET
ftr-337	612	8	time	time	NOUN
ftr-337	612	9	by	by	ADP
ftr-337	612	10	lobbyists	lobbyist	NOUN
ftr-337	612	11	for	for	ADP
ftr-337	612	12	the	the	DET
ftr-337	612	13	transportation	transportation	NOUN
ftr-337	612	14	,	,	PUNCT
ftr-337	612	15	steel	steel	NOUN
ftr-337	612	16	,	,	PUNCT
ftr-337	612	17	and	and	CCONJ
ftr-337	612	18	paper	paper	NOUN
ftr-337	612	19	-	-	PUNCT
ftr-337	612	20	making	make	VERB
ftr-337	612	21	industries	industry	NOUN
ftr-337	612	22	.	.	PUNCT
ftr-337	613	1	see	see	VERB
ftr-337	613	2	richard	richard	PROPN
ftr-337	613	3	s.	s.	PROPN
ftr-337	613	4	koffey	koffey	PROPN
ftr-337	613	5	,	,	PUNCT
ftr-337	613	6	safe	safe	ADJ
ftr-337	613	7	harbor	harbor	NOUN
ftr-337	613	8	leasing	leasing	NOUN
ftr-337	613	9	,	,	PUNCT
ftr-337	613	10	34	34	NUM
ftr-337	613	11	u.s.c	u.s.c	NOUN
ftr-337	613	12	.	.	PUNCT
ftr-337	614	1	ann	ann	PROPN
ftr-337	614	2	.	.	PROPN
ftr-337	614	3	inst	inst	PROPN
ftr-337	614	4	.	.	PUNCT
ftr-337	615	1	on	on	ADP
ftr-337	615	2	fed	fed	PROPN
ftr-337	615	3	.	.	PUNCT
ftr-337	616	1	tax’n	tax’n	NUM
ftr-337	616	2	,	,	PUNCT
ftr-337	616	3	2	2	NUM
ftr-337	616	4	-	-	SYM
ftr-337	616	5	1	1	NUM
ftr-337	616	6	,	,	PUNCT
ftr-337	616	7	2	2	NUM
ftr-337	616	8	-	-	SYM
ftr-337	616	9	20	20	NUM
ftr-337	616	10	&	&	CCONJ
ftr-337	616	11	n.	n.	PROPN
ftr-337	616	12	47	47	NUM
ftr-337	616	13	(	(	PUNCT
ftr-337	616	14	1982	1982	NUM
ftr-337	616	15	)	)	PUNCT
ftr-337	617	1	[	[	X
ftr-337	617	2	hereinafter	hereinafter	NOUN
ftr-337	617	3	koffey	koffey	NOUN
ftr-337	617	4	,	,	PUNCT
ftr-337	617	5	safe	safe	ADJ
ftr-337	617	6	harbor	harbor	NOUN
ftr-337	617	7	leasing	lease	VERB
ftr-337	617	8	]	]	PUNCT
ftr-337	617	9	.	.	PUNCT
ftr-337	617	10	89	89	NUM
ftr-337	617	11	.	.	PUNCT
ftr-337	618	1	see	see	VERB
ftr-337	618	2	infra	infra	NOUN
ftr-337	618	3	note	note	VERB
ftr-337	618	4	96	96	NUM
ftr-337	619	1	(	(	PUNCT
ftr-337	619	2	illustrating	illustrate	VERB
ftr-337	619	3	the	the	DET
ftr-337	619	4	mechanical	mechanical	ADJ
ftr-337	619	5	operation	operation	NOUN
ftr-337	619	6	of	of	ADP
ftr-337	619	7	the	the	DET
ftr-337	619	8	rules	rule	NOUN
ftr-337	619	9	)	)	PUNCT
ftr-337	619	10	.	.	PUNCT
ftr-337	620	1	652	652	NUM
ftr-337	620	2	florida	florida	PROPN
ftr-337	620	3	tax	tax	NOUN
ftr-337	620	4	review	review	NOUN
ftr-337	620	5	[	[	X
ftr-337	620	6	vol.12:9	vol.12:9	ADP
ftr-337	620	7	the	the	DET
ftr-337	620	8	committee	committee	NOUN
ftr-337	620	9	recognizes	recognize	VERB
ftr-337	620	10	that	that	SCONJ
ftr-337	620	11	some	some	DET
ftr-337	620	12	businesses	business	NOUN
ftr-337	620	13	may	may	AUX
ftr-337	620	14	not	not	PART
ftr-337	620	15	be	be	AUX
ftr-337	620	16	able	able	ADJ
ftr-337	620	17	to	to	PART
ftr-337	620	18	use	use	VERB
ftr-337	620	19	completely	completely	ADV
ftr-337	620	20	the	the	DET
ftr-337	620	21	increased	increase	VERB
ftr-337	620	22	cost	cost	NOUN
ftr-337	620	23	recovery	recovery	NOUN
ftr-337	620	24	allowances	allowance	NOUN
ftr-337	620	25	and	and	CCONJ
ftr-337	620	26	the	the	DET
ftr-337	620	27	increased	increase	VERB
ftr-337	620	28	investment	investment	NOUN
ftr-337	620	29	credits	credit	NOUN
ftr-337	620	30	available	available	ADJ
ftr-337	620	31	for	for	ADP
ftr-337	620	32	recovery	recovery	NOUN
ftr-337	620	33	property	property	NOUN
ftr-337	620	34	under	under	ADP
ftr-337	620	35	acrs	acr	NOUN
ftr-337	620	36	.	.	PUNCT
ftr-337	621	1	acrs	acr	NOUN
ftr-337	621	2	will	will	AUX
ftr-337	621	3	provide	provide	VERB
ftr-337	621	4	the	the	DET
ftr-337	621	5	greatest	great	ADJ
ftr-337	621	6	benefit	benefit	NOUN
ftr-337	621	7	to	to	ADP
ftr-337	621	8	the	the	DET
ftr-337	621	9	economy	economy	NOUN
ftr-337	621	10	if	if	SCONJ
ftr-337	621	11	acrs	acr	NOUN
ftr-337	621	12	deductions	deduction	NOUN
ftr-337	621	13	and	and	CCONJ
ftr-337	621	14	investment	investment	NOUN
ftr-337	621	15	tax	tax	NOUN
ftr-337	621	16	credits	credit	NOUN
ftr-337	621	17	are	be	AUX
ftr-337	621	18	more	more	ADV
ftr-337	621	19	easily	easily	ADV
ftr-337	621	20	distributed	distribute	VERB
ftr-337	621	21	throughout	throughout	ADP
ftr-337	621	22	the	the	DET
ftr-337	621	23	corporate	corporate	ADJ
ftr-337	621	24	sector	sector	NOUN
ftr-337	621	25	.	.	PUNCT
ftr-337	622	1	under	under	ADP
ftr-337	622	2	present	present	ADJ
ftr-337	622	3	law	law	NOUN
ftr-337	622	4	,	,	PUNCT
ftr-337	622	5	three	three	NUM
ftr-337	622	6	-	-	PUNCT
ftr-337	622	7	party	party	NOUN
ftr-337	622	8	financing	financing	NOUN
ftr-337	622	9	leases	lease	NOUN
ftr-337	622	10	(	(	PUNCT
ftr-337	622	11	“	"	PUNCT
ftr-337	622	12	leverage	leverage	NOUN
ftr-337	622	13	”	"	PUNCT
ftr-337	622	14	leases	lease	NOUN
ftr-337	622	15	)	)	PUNCT
ftr-337	622	16	are	be	AUX
ftr-337	622	17	now	now	ADV
ftr-337	622	18	widely	widely	ADV
ftr-337	622	19	used	use	VERB
ftr-337	622	20	to	to	PART
ftr-337	622	21	transfer	transfer	VERB
ftr-337	622	22	tax	tax	NOUN
ftr-337	622	23	benefits	benefit	NOUN
ftr-337	622	24	to	to	ADP
ftr-337	622	25	users	user	NOUN
ftr-337	622	26	of	of	ADP
ftr-337	622	27	property	property	NOUN
ftr-337	622	28	who	who	PRON
ftr-337	622	29	do	do	AUX
ftr-337	622	30	not	not	PART
ftr-337	622	31	have	have	VERB
ftr-337	622	32	sufficient	sufficient	ADJ
ftr-337	622	33	tax	tax	NOUN
ftr-337	622	34	liability	liability	NOUN
ftr-337	622	35	to	to	PART
ftr-337	622	36	absorb	absorb	VERB
ftr-337	622	37	those	those	DET
ftr-337	622	38	benefits	benefit	NOUN
ftr-337	622	39	.	.	PUNCT
ftr-337	623	1	the	the	DET
ftr-337	623	2	committee	committee	NOUN
ftr-337	623	3	has	have	AUX
ftr-337	623	4	decided	decide	VERB
ftr-337	623	5	to	to	PART
ftr-337	623	6	facilitate	facilitate	VERB
ftr-337	623	7	the	the	DET
ftr-337	623	8	transfer	transfer	NOUN
ftr-337	623	9	of	of	ADP
ftr-337	623	10	acrs	acr	NOUN
ftr-337	623	11	benefits	benefit	NOUN
ftr-337	623	12	through	through	ADP
ftr-337	623	13	these	these	DET
ftr-337	623	14	types	type	NOUN
ftr-337	623	15	of	of	ADP
ftr-337	623	16	transactions	transaction	NOUN
ftr-337	623	17	.	.	PUNCT
ftr-337	624	1	under	under	ADP
ftr-337	624	2	current	current	ADJ
ftr-337	624	3	administrative	administrative	ADJ
ftr-337	624	4	practice	practice	NOUN
ftr-337	624	5	,	,	PUNCT
ftr-337	624	6	however	however	ADV
ftr-337	624	7	,	,	PUNCT
ftr-337	624	8	lease	lease	NOUN
ftr-337	624	9	characterization	characterization	NOUN
ftr-337	624	10	is	be	AUX
ftr-337	624	11	subject	subject	ADJ
ftr-337	624	12	to	to	ADP
ftr-337	624	13	specific	specific	ADJ
ftr-337	624	14	irs	irs	PROPN
ftr-337	624	15	guidelines	guideline	NOUN
ftr-337	624	16	.	.	PUNCT
ftr-337	625	1	moreover	moreover	ADV
ftr-337	625	2	,	,	PUNCT
ftr-337	625	3	court	court	NOUN
ftr-337	625	4	decisions	decision	NOUN
ftr-337	625	5	have	have	AUX
ftr-337	625	6	not	not	PART
ftr-337	625	7	prescribed	prescribe	VERB
ftr-337	625	8	clear	clear	ADJ
ftr-337	625	9	guidelines	guideline	NOUN
ftr-337	625	10	as	as	ADP
ftr-337	625	11	to	to	ADP
ftr-337	625	12	the	the	DET
ftr-337	625	13	appropriate	appropriate	ADJ
ftr-337	625	14	tax	tax	NOUN
ftr-337	625	15	characterizations	characterization	NOUN
ftr-337	625	16	of	of	ADP
ftr-337	625	17	financing	financing	NOUN
ftr-337	625	18	leases	lease	NOUN
ftr-337	625	19	.	.	PUNCT
ftr-337	626	1	since	since	SCONJ
ftr-337	626	2	the	the	DET
ftr-337	626	3	committee	committee	NOUN
ftr-337	626	4	has	have	AUX
ftr-337	626	5	decided	decide	VERB
ftr-337	626	6	that	that	SCONJ
ftr-337	626	7	lease	lease	NOUN
ftr-337	626	8	characterization	characterization	NOUN
ftr-337	626	9	should	should	AUX
ftr-337	626	10	be	be	AUX
ftr-337	626	11	more	more	ADV
ftr-337	626	12	available	available	ADJ
ftr-337	626	13	,	,	PUNCT
ftr-337	626	14	the	the	DET
ftr-337	626	15	committee	committee	NOUN
ftr-337	626	16	bill	bill	NOUN
ftr-337	626	17	establishes	establish	VERB
ftr-337	626	18	an	an	DET
ftr-337	626	19	exception	exception	NOUN
ftr-337	626	20	to	to	ADP
ftr-337	626	21	current	current	ADJ
ftr-337	626	22	judicial	judicial	ADJ
ftr-337	626	23	and	and	CCONJ
ftr-337	626	24	administrative	administrative	ADJ
ftr-337	626	25	guidelines	guideline	NOUN
ftr-337	626	26	dealing	deal	VERB
ftr-337	626	27	with	with	ADP
ftr-337	626	28	leasing	leasing	NOUN
ftr-337	626	29	transactions	transaction	NOUN
ftr-337	626	30	.	.	PUNCT
ftr-337	626	31	.	.	PUNCT
ftr-337	626	32	.	.	PUNCT
ftr-337	626	33	.	.	PUNCT
ftr-337	627	1	the	the	DET
ftr-337	627	2	committee	committee	NOUN
ftr-337	627	3	bill	bill	NOUN
ftr-337	627	4	creates	create	VERB
ftr-337	627	5	a	a	DET
ftr-337	627	6	safe	safe	ADJ
ftr-337	627	7	harbor	harbor	NOUN
ftr-337	627	8	that	that	PRON
ftr-337	627	9	guarantees	guarantee	VERB
ftr-337	627	10	that	that	SCONJ
ftr-337	627	11	a	a	DET
ftr-337	627	12	transaction	transaction	NOUN
ftr-337	627	13	will	will	AUX
ftr-337	627	14	be	be	AUX
ftr-337	627	15	characterized	characterize	VERB
ftr-337	627	16	as	as	ADP
ftr-337	627	17	a	a	DET
ftr-337	627	18	lease	lease	NOUN
ftr-337	627	19	for	for	ADP
ftr-337	627	20	the	the	DET
ftr-337	627	21	purposes	purpose	NOUN
ftr-337	627	22	of	of	ADP
ftr-337	627	23	allowing	allow	VERB
ftr-337	627	24	investment	investment	NOUN
ftr-337	627	25	credits	credit	NOUN
ftr-337	627	26	and	and	CCONJ
ftr-337	627	27	capital	capital	NOUN
ftr-337	627	28	cost	cost	NOUN
ftr-337	627	29	recovery	recovery	NOUN
ftr-337	627	30	allowances	allowance	NOUN
ftr-337	627	31	to	to	ADP
ftr-337	627	32	the	the	DET
ftr-337	627	33	nominal	nominal	ADJ
ftr-337	627	34	lessor	lessor	NOUN
ftr-337	627	35	.	.	PUNCT
ftr-337	628	1	lessors	lessor	NOUN
ftr-337	628	2	will	will	AUX
ftr-337	628	3	be	be	AUX
ftr-337	628	4	able	able	ADJ
ftr-337	628	5	to	to	PART
ftr-337	628	6	receive	receive	VERB
ftr-337	628	7	cost	cost	NOUN
ftr-337	628	8	recovery	recovery	NOUN
ftr-337	628	9	allowances	allowance	NOUN
ftr-337	628	10	and	and	CCONJ
ftr-337	628	11	investment	investment	NOUN
ftr-337	628	12	tax	tax	NOUN
ftr-337	628	13	credits	credit	NOUN
ftr-337	628	14	with	with	ADP
ftr-337	628	15	respect	respect	NOUN
ftr-337	628	16	to	to	ADP
ftr-337	628	17	qualified	qualified	ADJ
ftr-337	628	18	leased	lease	VERB
ftr-337	628	19	property	property	NOUN
ftr-337	628	20	,	,	PUNCT
ftr-337	628	21	while	while	SCONJ
ftr-337	628	22	it	it	PRON
ftr-337	628	23	is	be	AUX
ftr-337	628	24	expected	expect	VERB
ftr-337	628	25	that	that	SCONJ
ftr-337	628	26	lessees	lessee	NOUN
ftr-337	628	27	will	will	AUX
ftr-337	628	28	receive	receive	VERB
ftr-337	628	29	a	a	DET
ftr-337	628	30	very	very	ADV
ftr-337	628	31	significant	significant	ADJ
ftr-337	628	32	portion	portion	NOUN
ftr-337	628	33	of	of	ADP
ftr-337	628	34	the	the	DET
ftr-337	628	35	benefits	benefit	NOUN
ftr-337	628	36	of	of	ADP
ftr-337	628	37	these	these	DET
ftr-337	628	38	tax	tax	NOUN
ftr-337	628	39	advantages	advantage	NOUN
ftr-337	628	40	through	through	ADP
ftr-337	628	41	reduced	reduce	VERB
ftr-337	628	42	rental	rental	ADJ
ftr-337	628	43	charges	charge	NOUN
ftr-337	628	44	for	for	ADP
ftr-337	628	45	the	the	DET
ftr-337	628	46	property	property	NOUN
ftr-337	628	47	(	(	PUNCT
ftr-337	628	48	in	in	ADP
ftr-337	628	49	the	the	DET
ftr-337	628	50	case	case	NOUN
ftr-337	628	51	of	of	ADP
ftr-337	628	52	finance	finance	NOUN
ftr-337	628	53	leases	lease	NOUN
ftr-337	628	54	)	)	PUNCT
ftr-337	628	55	or	or	CCONJ
ftr-337	628	56	cash	cash	NOUN
ftr-337	628	57	payments	payment	NOUN
ftr-337	628	58	and/or	and/or	CCONJ
ftr-337	628	59	reduced	reduce	VERB
ftr-337	628	60	rental	rental	ADJ
ftr-337	628	61	charges	charge	NOUN
ftr-337	628	62	in	in	ADP
ftr-337	628	63	the	the	DET
ftr-337	628	64	case	case	NOUN
ftr-337	628	65	of	of	ADP
ftr-337	628	66	sale	sale	NOUN
ftr-337	628	67	-	-	PUNCT
ftr-337	628	68	leaseback	leaseback	NOUN
ftr-337	628	69	transactions	transaction	NOUN
ftr-337	628	70	.	.	PUNCT
ftr-337	629	1	90	90	NUM
ftr-337	629	2	thus	thus	ADV
ftr-337	629	3	,	,	PUNCT
ftr-337	629	4	the	the	DET
ftr-337	629	5	tax	tax	NOUN
ftr-337	629	6	characterization	characterization	NOUN
ftr-337	629	7	of	of	ADP
ftr-337	629	8	the	the	DET
ftr-337	629	9	transaction	transaction	NOUN
ftr-337	629	10	as	as	ADP
ftr-337	629	11	a	a	DET
ftr-337	629	12	lease	lease	NOUN
ftr-337	629	13	was	be	AUX
ftr-337	629	14	a	a	DET
ftr-337	629	15	matter	matter	NOUN
ftr-337	629	16	of	of	ADP
ftr-337	629	17	stipulation	stipulation	NOUN
ftr-337	629	18	by	by	ADP
ftr-337	629	19	agreement	agreement	NOUN
ftr-337	629	20	.	.	PUNCT
ftr-337	630	1	such	such	ADJ
ftr-337	630	2	factors	factor	NOUN
ftr-337	630	3	as	as	ADP
ftr-337	630	4	pre	pre	ADJ
ftr-337	630	5	-	-	ADJ
ftr-337	630	6	tax	tax	ADJ
ftr-337	630	7	profit	profit	NOUN
ftr-337	630	8	,	,	PUNCT
ftr-337	630	9	location	location	NOUN
ftr-337	630	10	of	of	ADP
ftr-337	630	11	title	title	NOUN
ftr-337	630	12	to	to	ADP
ftr-337	630	13	the	the	DET
ftr-337	630	14	property	property	NOUN
ftr-337	630	15	,	,	PUNCT
ftr-337	630	16	and	and	CCONJ
ftr-337	630	17	the	the	DET
ftr-337	630	18	benefits	benefit	NOUN
ftr-337	630	19	and	and	CCONJ
ftr-337	630	20	burdens	burden	NOUN
ftr-337	630	21	of	of	ADP
ftr-337	630	22	ownership	ownership	NOUN
ftr-337	630	23	of	of	ADP
ftr-337	630	24	the	the	DET
ftr-337	630	25	property	property	NOUN
ftr-337	630	26	(	(	PUNCT
ftr-337	630	27	as	as	ADP
ftr-337	630	28	between	between	ADP
ftr-337	630	29	lessor	lessor	NOUN
ftr-337	630	30	and	and	CCONJ
ftr-337	630	31	lessee	lessee	NOUN
ftr-337	630	32	)	)	PUNCT
ftr-337	630	33	were	be	AUX
ftr-337	630	34	not	not	PART
ftr-337	630	35	taken	take	VERB
ftr-337	630	36	into	into	ADP
ftr-337	630	37	account	account	NOUN
ftr-337	630	38	.	.	PUNCT
ftr-337	631	1	under	under	ADP
ftr-337	631	2	the	the	DET
ftr-337	631	3	terms	term	NOUN
ftr-337	631	4	of	of	ADP
ftr-337	631	5	the	the	DET
ftr-337	631	6	lease	lease	NOUN
ftr-337	631	7	,	,	PUNCT
ftr-337	631	8	the	the	DET
ftr-337	631	9	lessee	lessee	NOUN
ftr-337	631	10	could	could	AUX
ftr-337	631	11	have	have	VERB
ftr-337	631	12	a	a	DET
ftr-337	631	13	bargain	bargain	NOUN
ftr-337	631	14	purchase	purchase	NOUN
ftr-337	631	15	option	option	NOUN
ftr-337	631	16	to	to	PART
ftr-337	631	17	acquire	acquire	VERB
ftr-337	631	18	the	the	DET
ftr-337	631	19	property	property	NOUN
ftr-337	631	20	.	.	PUNCT
ftr-337	632	1	the	the	DET
ftr-337	632	2	property	property	NOUN
ftr-337	632	3	could	could	AUX
ftr-337	632	4	be	be	AUX
ftr-337	632	5	of	of	ADP
ftr-337	632	6	a	a	DET
ftr-337	632	7	kind	kind	NOUN
ftr-337	632	8	such	such	ADJ
ftr-337	632	9	that	that	SCONJ
ftr-337	632	10	its	its	PRON
ftr-337	632	11	value	value	NOUN
ftr-337	632	12	and	and	CCONJ
ftr-337	632	13	use	use	NOUN
ftr-337	632	14	is	be	AUX
ftr-337	632	15	specific	specific	ADJ
ftr-337	632	16	to	to	ADP
ftr-337	632	17	the	the	DET
ftr-337	632	18	lessee	lessee	NOUN
ftr-337	632	19	(	(	PUNCT
ftr-337	632	20	so	so	ADV
ftr-337	632	21	-	-	PUNCT
ftr-337	632	22	called	call	VERB
ftr-337	632	23	“	"	PUNCT
ftr-337	632	24	limited	limited	ADJ
ftr-337	632	25	use	use	NOUN
ftr-337	632	26	property	property	NOUN
ftr-337	632	27	”	"	PUNCT
ftr-337	632	28	)	)	PUNCT
ftr-337	632	29	;	;	PUNCT
ftr-337	632	30	moreover	moreover	ADV
ftr-337	632	31	,	,	PUNCT
ftr-337	632	32	a	a	DET
ftr-337	632	33	party	party	NOUN
ftr-337	632	34	could	could	AUX
ftr-337	632	35	act	act	VERB
ftr-337	632	36	as	as	ADP
ftr-337	632	37	lessor	lessor	NOUN
ftr-337	632	38	solely	solely	ADV
ftr-337	632	39	for	for	ADP
ftr-337	632	40	a	a	DET
ftr-337	632	41	percentage	percentage	NOUN
ftr-337	632	42	of	of	ADP
ftr-337	632	43	the	the	DET
ftr-337	632	44	property	property	NOUN
ftr-337	632	45	(	(	PUNCT
ftr-337	632	46	and	and	CCONJ
ftr-337	632	47	be	be	AUX
ftr-337	632	48	permitted	permit	VERB
ftr-337	632	49	a	a	DET
ftr-337	632	50	parallel	parallel	ADJ
ftr-337	632	51	percentage	percentage	NOUN
ftr-337	632	52	of	of	ADP
ftr-337	632	53	the	the	DET
ftr-337	632	54	tax	tax	NOUN
ftr-337	632	55	benefits	benefit	NOUN
ftr-337	632	56	)	)	PUNCT
ftr-337	632	57	.	.	PUNCT
ftr-337	633	1	90	90	NUM
ftr-337	633	2	.	.	PUNCT
ftr-337	634	1	s.	s.	PROPN
ftr-337	634	2	rep	rep	PROPN
ftr-337	634	3	.	.	PROPN
ftr-337	635	1	no	no	INTJ
ftr-337	635	2	.	.	NOUN
ftr-337	636	1	97	97	NUM
ftr-337	636	2	-	-	SYM
ftr-337	636	3	144	144	NUM
ftr-337	636	4	,	,	PUNCT
ftr-337	636	5	at	at	ADP
ftr-337	636	6	61–62	61–62	NUM
ftr-337	636	7	(	(	PUNCT
ftr-337	636	8	1981	1981	NUM
ftr-337	636	9	)	)	PUNCT
ftr-337	636	10	(	(	PUNCT
ftr-337	636	11	emphasis	emphasis	NOUN
ftr-337	636	12	added	add	VERB
ftr-337	636	13	)	)	PUNCT
ftr-337	636	14	.	.	PUNCT
ftr-337	637	1	2012	2012	NUM
ftr-337	637	2	]	]	PUNCT
ftr-337	637	3	monetization	monetization	NOUN
ftr-337	637	4	of	of	ADP
ftr-337	637	5	business	business	NOUN
ftr-337	637	6	tax	tax	NOUN
ftr-337	637	7	credits	credit	NOUN
ftr-337	637	8	653	653	NUM
ftr-337	637	9	there	there	PRON
ftr-337	637	10	were	be	VERB
ftr-337	637	11	certain	certain	ADJ
ftr-337	637	12	vestiges	vestige	NOUN
ftr-337	637	13	of	of	ADP
ftr-337	637	14	the	the	DET
ftr-337	637	15	irs	irs	PROPN
ftr-337	637	16	“	"	PUNCT
ftr-337	637	17	true	true	ADJ
ftr-337	637	18	lease	lease	NOUN
ftr-337	637	19	”	"	PUNCT
ftr-337	637	20	guidelines	guideline	NOUN
ftr-337	637	21	referred	refer	VERB
ftr-337	637	22	to	to	ADP
ftr-337	637	23	in	in	ADP
ftr-337	637	24	the	the	DET
ftr-337	637	25	committee	committee	NOUN
ftr-337	637	26	report	report	NOUN
ftr-337	637	27	above	above	ADV
ftr-337	637	28	that	that	PRON
ftr-337	637	29	remained	remain	VERB
ftr-337	637	30	in	in	ADP
ftr-337	637	31	place	place	NOUN
ftr-337	637	32	but	but	CCONJ
ftr-337	637	33	for	for	ADP
ftr-337	637	34	the	the	DET
ftr-337	637	35	purpose	purpose	NOUN
ftr-337	637	36	of	of	ADP
ftr-337	637	37	preventing	prevent	VERB
ftr-337	637	38	parties	party	NOUN
ftr-337	637	39	from	from	ADP
ftr-337	637	40	“	"	PUNCT
ftr-337	637	41	gaming	game	VERB
ftr-337	637	42	the	the	DET
ftr-337	637	43	system	system	NOUN
ftr-337	637	44	”	"	PUNCT
ftr-337	637	45	rather	rather	ADV
ftr-337	637	46	than	than	ADP
ftr-337	637	47	out	out	ADP
ftr-337	637	48	of	of	ADP
ftr-337	637	49	some	some	DET
ftr-337	637	50	notion	notion	NOUN
ftr-337	637	51	that	that	SCONJ
ftr-337	637	52	any	any	DET
ftr-337	637	53	remnant	remnant	NOUN
ftr-337	637	54	of	of	ADP
ftr-337	637	55	economic	economic	ADJ
ftr-337	637	56	substance	substance	NOUN
ftr-337	637	57	should	should	AUX
ftr-337	637	58	be	be	AUX
ftr-337	637	59	retained	retain	VERB
ftr-337	637	60	as	as	ADP
ftr-337	637	61	a	a	DET
ftr-337	637	62	predicate	predicate	NOUN
ftr-337	637	63	for	for	ADP
ftr-337	637	64	tax	tax	NOUN
ftr-337	637	65	ownership	ownership	NOUN
ftr-337	637	66	.	.	PUNCT
ftr-337	638	1	91	91	NUM
ftr-337	638	2	these	these	DET
ftr-337	638	3	vestiges	vestige	NOUN
ftr-337	638	4	included	include	VERB
ftr-337	638	5	a	a	DET
ftr-337	638	6	minimum	minimum	NOUN
ftr-337	638	7	“	"	PUNCT
ftr-337	638	8	at	at	ADP
ftr-337	638	9	risk	risk	NOUN
ftr-337	638	10	”	"	PUNCT
ftr-337	638	11	investment	investment	NOUN
ftr-337	638	12	by	by	ADP
ftr-337	638	13	the	the	DET
ftr-337	638	14	nominal	nominal	ADJ
ftr-337	638	15	lessor	lessor	NOUN
ftr-337	638	16	of	of	ADP
ftr-337	638	17	10	10	NUM
ftr-337	638	18	percent	percent	NOUN
ftr-337	638	19	of	of	ADP
ftr-337	638	20	its	its	PRON
ftr-337	638	21	adjusted	adjusted	ADJ
ftr-337	638	22	basis	basis	NOUN
ftr-337	638	23	in	in	ADP
ftr-337	638	24	the	the	DET
ftr-337	638	25	property	property	NOUN
ftr-337	638	26	(	(	PUNCT
ftr-337	638	27	one	one	NUM
ftr-337	638	28	author	author	NOUN
ftr-337	638	29	speculates	speculate	VERB
ftr-337	638	30	this	this	PRON
ftr-337	638	31	was	be	AUX
ftr-337	638	32	included	include	VERB
ftr-337	638	33	to	to	PART
ftr-337	638	34	give	give	VERB
ftr-337	638	35	the	the	DET
ftr-337	638	36	lessor	lessor	NOUN
ftr-337	638	37	an	an	DET
ftr-337	638	38	incentive	incentive	NOUN
ftr-337	638	39	to	to	PART
ftr-337	638	40	ensure	ensure	VERB
ftr-337	638	41	transactions	transaction	NOUN
ftr-337	638	42	met	meet	VERB
ftr-337	638	43	the	the	DET
ftr-337	638	44	requirements	requirement	NOUN
ftr-337	638	45	of	of	ADP
ftr-337	638	46	the	the	DET
ftr-337	638	47	rules	rule	NOUN
ftr-337	638	48	,	,	PUNCT
ftr-337	638	49	thereby	thereby	ADV
ftr-337	638	50	taking	take	VERB
ftr-337	638	51	on	on	ADP
ftr-337	638	52	some	some	PRON
ftr-337	638	53	of	of	ADP
ftr-337	638	54	the	the	DET
ftr-337	638	55	irs	irs	PROPN
ftr-337	638	56	’s	’s	PART
ftr-337	638	57	audit	audit	NOUN
ftr-337	638	58	burden	burden	NOUN
ftr-337	638	59	and	and	CCONJ
ftr-337	638	60	safeguarding	safeguard	VERB
ftr-337	638	61	against	against	ADP
ftr-337	638	62	fraud	fraud	NOUN
ftr-337	638	63	and	and	CCONJ
ftr-337	638	64	abuse	abuse	NOUN
ftr-337	638	65	)	)	PUNCT
ftr-337	638	66	92	92	NUM
ftr-337	638	67	and	and	CCONJ
ftr-337	638	68	a	a	DET
ftr-337	638	69	maximum	maximum	ADJ
ftr-337	638	70	lease	lease	NOUN
ftr-337	638	71	term	term	NOUN
ftr-337	638	72	generally	generally	ADV
ftr-337	638	73	equal	equal	ADJ
ftr-337	638	74	to	to	ADP
ftr-337	638	75	90	90	NUM
ftr-337	638	76	percent	percent	NOUN
ftr-337	638	77	of	of	ADP
ftr-337	638	78	the	the	DET
ftr-337	638	79	asset	asset	NOUN
ftr-337	638	80	’s	’s	PART
ftr-337	638	81	useful	useful	ADJ
ftr-337	638	82	life	life	NOUN
ftr-337	638	83	(	(	PUNCT
ftr-337	638	84	to	to	PART
ftr-337	638	85	put	put	VERB
ftr-337	638	86	an	an	DET
ftr-337	638	87	end	end	NOUN
ftr-337	638	88	point	point	NOUN
ftr-337	638	89	on	on	ADP
ftr-337	638	90	the	the	DET
ftr-337	638	91	income	income	NOUN
ftr-337	638	92	deferral	deferral	ADJ
ftr-337	638	93	opportunity	opportunity	NOUN
ftr-337	638	94	embedded	embed	VERB
ftr-337	638	95	in	in	ADP
ftr-337	638	96	the	the	DET
ftr-337	638	97	lease	lease	NOUN
ftr-337	638	98	structure	structure	NOUN
ftr-337	638	99	)	)	PUNCT
ftr-337	638	100	.	.	PUNCT
ftr-337	639	1	93	93	NUM
ftr-337	640	1	the	the	DET
ftr-337	640	2	safe	safe	ADJ
ftr-337	640	3	harbor	harbor	NOUN
ftr-337	640	4	leasing	leasing	NOUN
ftr-337	640	5	provisions	provision	NOUN
ftr-337	640	6	also	also	ADV
ftr-337	640	7	required	require	VERB
ftr-337	640	8	a	a	DET
ftr-337	640	9	minimum	minimum	ADJ
ftr-337	640	10	lease	lease	NOUN
ftr-337	640	11	term	term	NOUN
ftr-337	640	12	equal	equal	ADJ
ftr-337	640	13	to	to	ADP
ftr-337	640	14	the	the	DET
ftr-337	640	15	recovery	recovery	NOUN
ftr-337	640	16	period	period	NOUN
ftr-337	640	17	for	for	ADP
ftr-337	640	18	the	the	DET
ftr-337	640	19	asset	asset	NOUN
ftr-337	640	20	(	(	PUNCT
ftr-337	640	21	to	to	ADP
ftr-337	640	22	91	91	NUM
ftr-337	640	23	.	.	PUNCT
ftr-337	641	1	rev	rev	PROPN
ftr-337	641	2	.	.	PROPN
ftr-337	641	3	proc	proc	PROPN
ftr-337	641	4	.	.	PUNCT
ftr-337	642	1	75	75	NUM
ftr-337	642	2	-	-	SYM
ftr-337	642	3	21	21	NUM
ftr-337	642	4	,	,	PUNCT
ftr-337	642	5	1975	1975	NUM
ftr-337	642	6	-	-	SYM
ftr-337	642	7	1	1	NUM
ftr-337	642	8	c.b	c.b	PROPN
ftr-337	642	9	.	.	PROPN
ftr-337	642	10	715	715	NUM
ftr-337	642	11	,	,	PUNCT
ftr-337	642	12	modified	modify	VERB
ftr-337	642	13	by	by	ADP
ftr-337	642	14	rev	rev	PROPN
ftr-337	642	15	.	.	PROPN
ftr-337	642	16	proc	proc	PROPN
ftr-337	642	17	.	.	PUNCT
ftr-337	643	1	76	76	NUM
ftr-337	643	2	-	-	SYM
ftr-337	643	3	30	30	NUM
ftr-337	643	4	,	,	PUNCT
ftr-337	643	5	19762	19762	NUM
ftr-337	643	6	c.b	c.b	PROPN
ftr-337	643	7	.	.	PROPN
ftr-337	643	8	647	647	NUM
ftr-337	643	9	,	,	PUNCT
ftr-337	643	10	rev	rev	PROPN
ftr-337	643	11	.	.	PROPN
ftr-337	643	12	proc	proc	PROPN
ftr-337	643	13	.	.	PUNCT
ftr-337	644	1	79	79	NUM
ftr-337	644	2	-	-	SYM
ftr-337	644	3	48	48	NUM
ftr-337	644	4	,	,	PUNCT
ftr-337	644	5	1979	1979	NUM
ftr-337	644	6	-	-	SYM
ftr-337	644	7	2	2	NUM
ftr-337	644	8	c.b	c.b	PROPN
ftr-337	644	9	.	.	PROPN
ftr-337	644	10	529	529	NUM
ftr-337	644	11	,	,	PUNCT
ftr-337	644	12	and	and	CCONJ
ftr-337	644	13	rev	rev	PROPN
ftr-337	644	14	.	.	PROPN
ftr-337	644	15	proc	proc	PROPN
ftr-337	644	16	.	.	PUNCT
ftr-337	645	1	81	81	NUM
ftr-337	645	2	-	-	SYM
ftr-337	645	3	71	71	NUM
ftr-337	645	4	,	,	PUNCT
ftr-337	645	5	1981	1981	NUM
ftr-337	645	6	-	-	SYM
ftr-337	645	7	2	2	NUM
ftr-337	645	8	c.b	c.b	PROPN
ftr-337	645	9	.	.	PROPN
ftr-337	645	10	731	731	NUM
ftr-337	645	11	,	,	PUNCT
ftr-337	645	12	modified	modify	VERB
ftr-337	645	13	and	and	CCONJ
ftr-337	645	14	superseded	supersede	VERB
ftr-337	645	15	by	by	ADP
ftr-337	645	16	rev	rev	PROPN
ftr-337	645	17	.	.	PROPN
ftr-337	645	18	proc	proc	PROPN
ftr-337	645	19	.	.	PUNCT
ftr-337	646	1	2001	2001	NUM
ftr-337	646	2	-	-	SYM
ftr-337	646	3	28	28	NUM
ftr-337	646	4	,	,	PUNCT
ftr-337	646	5	2001	2001	NUM
ftr-337	646	6	-	-	SYM
ftr-337	646	7	1	1	NUM
ftr-337	646	8	c.b	c.b	PROPN
ftr-337	646	9	.	.	PROPN
ftr-337	646	10	1156	1156	NUM
ftr-337	646	11	.	.	PUNCT
ftr-337	647	1	revenue	revenue	NOUN
ftr-337	647	2	procedure	procedure	NOUN
ftr-337	647	3	75	75	NUM
ftr-337	647	4	-	-	SYM
ftr-337	647	5	21	21	NUM
ftr-337	647	6	provided	provide	VERB
ftr-337	647	7	that	that	SCONJ
ftr-337	647	8	the	the	DET
ftr-337	647	9	irs	irs	PROPN
ftr-337	647	10	will	will	AUX
ftr-337	647	11	consider	consider	VERB
ftr-337	647	12	the	the	DET
ftr-337	647	13	lessor	lessor	NOUN
ftr-337	647	14	in	in	ADP
ftr-337	647	15	a	a	DET
ftr-337	647	16	leverage	leverage	NOUN
ftr-337	647	17	lease	lease	NOUN
ftr-337	647	18	transaction	transaction	NOUN
ftr-337	647	19	to	to	PART
ftr-337	647	20	be	be	AUX
ftr-337	647	21	the	the	DET
ftr-337	647	22	owner	owner	NOUN
ftr-337	647	23	of	of	ADP
ftr-337	647	24	property	property	NOUN
ftr-337	647	25	if	if	SCONJ
ftr-337	647	26	:	:	PUNCT
ftr-337	647	27	(	(	PUNCT
ftr-337	647	28	1	1	X
ftr-337	647	29	)	)	PUNCT
ftr-337	647	30	the	the	DET
ftr-337	647	31	lessor	lessor	NOUN
ftr-337	647	32	maintains	maintain	VERB
ftr-337	647	33	a	a	DET
ftr-337	647	34	minimum	minimum	ADJ
ftr-337	647	35	unconditional	unconditional	ADJ
ftr-337	647	36	“	"	PUNCT
ftr-337	647	37	at	at	ADP
ftr-337	647	38	-	-	PUNCT
ftr-337	647	39	risk	risk	NOUN
ftr-337	647	40	”	"	PUNCT
ftr-337	647	41	investment	investment	NOUN
ftr-337	647	42	of	of	ADP
ftr-337	647	43	20	20	NUM
ftr-337	647	44	percent	percent	NOUN
ftr-337	647	45	throughout	throughout	ADP
ftr-337	647	46	the	the	DET
ftr-337	647	47	entire	entire	ADJ
ftr-337	647	48	lease	lease	NOUN
ftr-337	647	49	term	term	NOUN
ftr-337	647	50	,	,	PUNCT
ftr-337	647	51	including	include	VERB
ftr-337	647	52	extensions	extension	NOUN
ftr-337	647	53	;	;	PUNCT
ftr-337	647	54	(	(	PUNCT
ftr-337	647	55	2	2	X
ftr-337	647	56	)	)	PUNCT
ftr-337	647	57	the	the	DET
ftr-337	647	58	lessee	lessee	NOUN
ftr-337	647	59	does	do	AUX
ftr-337	647	60	not	not	PART
ftr-337	647	61	have	have	VERB
ftr-337	647	62	a	a	DET
ftr-337	647	63	contractual	contractual	ADJ
ftr-337	647	64	right	right	NOUN
ftr-337	647	65	to	to	PART
ftr-337	647	66	purchase	purchase	VERB
ftr-337	647	67	the	the	DET
ftr-337	647	68	property	property	NOUN
ftr-337	647	69	from	from	ADP
ftr-337	647	70	the	the	DET
ftr-337	647	71	lessor	lessor	NOUN
ftr-337	647	72	at	at	ADP
ftr-337	647	73	a	a	DET
ftr-337	647	74	price	price	NOUN
ftr-337	647	75	less	less	ADJ
ftr-337	647	76	than	than	ADP
ftr-337	647	77	its	its	PRON
ftr-337	647	78	fair	fair	ADJ
ftr-337	647	79	market	market	NOUN
ftr-337	647	80	value	value	NOUN
ftr-337	647	81	or	or	CCONJ
ftr-337	647	82	have	have	VERB
ftr-337	647	83	a	a	DET
ftr-337	647	84	contractual	contractual	ADJ
ftr-337	647	85	right	right	NOUN
ftr-337	647	86	to	to	PART
ftr-337	647	87	cause	cause	VERB
ftr-337	647	88	any	any	DET
ftr-337	647	89	other	other	ADJ
ftr-337	647	90	party	party	NOUN
ftr-337	647	91	to	to	PART
ftr-337	647	92	purchase	purchase	VERB
ftr-337	647	93	the	the	DET
ftr-337	647	94	property	property	NOUN
ftr-337	647	95	;	;	PUNCT
ftr-337	647	96	(	(	PUNCT
ftr-337	647	97	3	3	X
ftr-337	647	98	)	)	PUNCT
ftr-337	647	99	the	the	DET
ftr-337	647	100	lessee	lessee	NOUN
ftr-337	647	101	does	do	AUX
ftr-337	647	102	not	not	PART
ftr-337	647	103	furnish	furnish	VERB
ftr-337	647	104	any	any	DET
ftr-337	647	105	part	part	NOUN
ftr-337	647	106	of	of	ADP
ftr-337	647	107	the	the	DET
ftr-337	647	108	cost	cost	NOUN
ftr-337	647	109	of	of	ADP
ftr-337	647	110	the	the	DET
ftr-337	647	111	property	property	NOUN
ftr-337	647	112	or	or	CCONJ
ftr-337	647	113	any	any	DET
ftr-337	647	114	improvements	improvement	NOUN
ftr-337	647	115	or	or	CCONJ
ftr-337	647	116	additions	addition	NOUN
ftr-337	647	117	to	to	ADP
ftr-337	647	118	the	the	DET
ftr-337	647	119	property	property	NOUN
ftr-337	647	120	,	,	PUNCT
ftr-337	647	121	except	except	SCONJ
ftr-337	647	122	for	for	ADP
ftr-337	647	123	severable	severable	ADJ
ftr-337	647	124	additions	addition	NOUN
ftr-337	647	125	or	or	CCONJ
ftr-337	647	126	improvements	improvement	NOUN
ftr-337	647	127	that	that	PRON
ftr-337	647	128	are	be	AUX
ftr-337	647	129	owned	own	VERB
ftr-337	647	130	by	by	ADP
ftr-337	647	131	the	the	DET
ftr-337	647	132	lessee	lessee	NOUN
ftr-337	647	133	and	and	CCONJ
ftr-337	647	134	are	be	AUX
ftr-337	647	135	“	"	PUNCT
ftr-337	647	136	readily	readily	ADV
ftr-337	647	137	removable	removable	ADJ
ftr-337	647	138	without	without	ADP
ftr-337	647	139	causing	cause	VERB
ftr-337	647	140	material	material	ADJ
ftr-337	647	141	damage	damage	NOUN
ftr-337	647	142	to	to	ADP
ftr-337	647	143	the	the	DET
ftr-337	647	144	property	property	NOUN
ftr-337	647	145	;	;	PUNCT
ftr-337	647	146	”	"	PUNCT
ftr-337	647	147	(	(	PUNCT
ftr-337	647	148	4	4	X
ftr-337	647	149	)	)	PUNCT
ftr-337	647	150	the	the	DET
ftr-337	647	151	lessee	lessee	NOUN
ftr-337	647	152	does	do	AUX
ftr-337	647	153	not	not	PART
ftr-337	647	154	lend	lend	VERB
ftr-337	647	155	to	to	ADP
ftr-337	647	156	the	the	DET
ftr-337	647	157	lessor	lessor	NOUN
ftr-337	647	158	any	any	PRON
ftr-337	647	159	of	of	ADP
ftr-337	647	160	the	the	DET
ftr-337	647	161	funds	fund	NOUN
ftr-337	647	162	necessary	necessary	ADJ
ftr-337	647	163	to	to	PART
ftr-337	647	164	acquire	acquire	VERB
ftr-337	647	165	the	the	DET
ftr-337	647	166	property	property	NOUN
ftr-337	647	167	or	or	CCONJ
ftr-337	647	168	guarantee	guarantee	VERB
ftr-337	647	169	any	any	DET
ftr-337	647	170	indebtedness	indebtedness	NOUN
ftr-337	647	171	created	create	VERB
ftr-337	647	172	in	in	ADP
ftr-337	647	173	connection	connection	NOUN
ftr-337	647	174	with	with	ADP
ftr-337	647	175	the	the	DET
ftr-337	647	176	acquisition	acquisition	NOUN
ftr-337	647	177	of	of	ADP
ftr-337	647	178	the	the	DET
ftr-337	647	179	property	property	NOUN
ftr-337	647	180	by	by	ADP
ftr-337	647	181	the	the	DET
ftr-337	647	182	lessor	lessor	NOUN
ftr-337	647	183	;	;	PUNCT
ftr-337	647	184	and	and	CCONJ
ftr-337	647	185	(	(	PUNCT
ftr-337	647	186	5	5	X
ftr-337	647	187	)	)	PUNCT
ftr-337	647	188	the	the	DET
ftr-337	647	189	lessor	lessor	NOUN
ftr-337	647	190	represents	represent	VERB
ftr-337	647	191	and	and	CCONJ
ftr-337	647	192	demonstrates	demonstrate	VERB
ftr-337	647	193	that	that	SCONJ
ftr-337	647	194	it	it	PRON
ftr-337	647	195	expects	expect	VERB
ftr-337	647	196	to	to	PART
ftr-337	647	197	receive	receive	VERB
ftr-337	647	198	a	a	DET
ftr-337	647	199	profit	profit	NOUN
ftr-337	647	200	from	from	ADP
ftr-337	647	201	the	the	DET
ftr-337	647	202	transaction	transaction	NOUN
ftr-337	647	203	apart	apart	ADV
ftr-337	647	204	from	from	ADP
ftr-337	647	205	tax	tax	NOUN
ftr-337	647	206	benefits	benefit	NOUN
ftr-337	647	207	.	.	PUNCT
ftr-337	648	1	revenue	revenue	NOUN
ftr-337	648	2	procedure	procedure	NOUN
ftr-337	648	3	75	75	NUM
ftr-337	648	4	-	-	SYM
ftr-337	648	5	21	21	NUM
ftr-337	648	6	has	have	AUX
ftr-337	648	7	been	be	AUX
ftr-337	648	8	modified	modify	VERB
ftr-337	648	9	and	and	CCONJ
ftr-337	648	10	superseded	supersede	VERB
ftr-337	648	11	by	by	ADP
ftr-337	648	12	revenue	revenue	NOUN
ftr-337	648	13	procedure	procedure	NOUN
ftr-337	648	14	2001	2001	NUM
ftr-337	648	15	-	-	SYM
ftr-337	648	16	28	28	NUM
ftr-337	648	17	,	,	PUNCT
ftr-337	648	18	which	which	PRON
ftr-337	648	19	is	be	AUX
ftr-337	648	20	generally	generally	ADV
ftr-337	648	21	the	the	DET
ftr-337	648	22	same	same	ADJ
ftr-337	648	23	as	as	ADP
ftr-337	648	24	revenue	revenue	NOUN
ftr-337	648	25	procedure	procedure	NOUN
ftr-337	648	26	75	75	NUM
ftr-337	648	27	-	-	SYM
ftr-337	648	28	21	21	NUM
ftr-337	648	29	,	,	PUNCT
ftr-337	648	30	but	but	CCONJ
ftr-337	648	31	(	(	PUNCT
ftr-337	648	32	1	1	X
ftr-337	648	33	)	)	PUNCT
ftr-337	648	34	allows	allow	VERB
ftr-337	648	35	the	the	DET
ftr-337	648	36	lessee	lessee	NOUN
ftr-337	648	37	to	to	PART
ftr-337	648	38	furnish	furnish	VERB
ftr-337	648	39	amounts	amount	NOUN
ftr-337	648	40	to	to	PART
ftr-337	648	41	pay	pay	VERB
ftr-337	648	42	for	for	ADP
ftr-337	648	43	certain	certain	ADJ
ftr-337	648	44	severable	severable	ADJ
ftr-337	648	45	and	and	CCONJ
ftr-337	648	46	nonseverable	nonseverable	ADJ
ftr-337	648	47	improvements	improvement	NOUN
ftr-337	648	48	;	;	PUNCT
ftr-337	648	49	(	(	PUNCT
ftr-337	648	50	2	2	X
ftr-337	648	51	)	)	PUNCT
ftr-337	648	52	clarifies	clarify	VERB
ftr-337	648	53	that	that	SCONJ
ftr-337	648	54	the	the	DET
ftr-337	648	55	“	"	PUNCT
ftr-337	648	56	uneven	uneven	ADJ
ftr-337	648	57	rent	rent	NOUN
ftr-337	648	58	test	test	NOUN
ftr-337	648	59	”	"	PUNCT
ftr-337	648	60	of	of	ADP
ftr-337	648	61	regulations	regulation	NOUN
ftr-337	648	62	section	section	VERB
ftr-337	648	63	1.467	1.467	NUM
ftr-337	648	64	-	-	SYM
ftr-337	648	65	3(c)(4	3(c)(4	NUM
ftr-337	648	66	)	)	PUNCT
ftr-337	648	67	will	will	AUX
ftr-337	648	68	not	not	PART
ftr-337	648	69	affect	affect	VERB
ftr-337	648	70	the	the	DET
ftr-337	648	71	ability	ability	NOUN
ftr-337	648	72	of	of	ADP
ftr-337	648	73	a	a	DET
ftr-337	648	74	taxpayer	taxpayer	NOUN
ftr-337	648	75	to	to	PART
ftr-337	648	76	obtain	obtain	VERB
ftr-337	648	77	an	an	DET
ftr-337	648	78	advance	advance	NOUN
ftr-337	648	79	ruling	ruling	NOUN
ftr-337	648	80	under	under	ADP
ftr-337	648	81	revenue	revenue	NOUN
ftr-337	648	82	procedure	procedure	NOUN
ftr-337	648	83	2001	2001	NUM
ftr-337	648	84	-	-	SYM
ftr-337	648	85	28	28	NUM
ftr-337	648	86	;	;	PUNCT
ftr-337	648	87	and	and	CCONJ
ftr-337	648	88	(	(	PUNCT
ftr-337	648	89	3	3	X
ftr-337	648	90	)	)	PUNCT
ftr-337	648	91	clarifies	clarify	VERB
ftr-337	648	92	that	that	SCONJ
ftr-337	648	93	the	the	DET
ftr-337	648	94	service	service	NOUN
ftr-337	648	95	will	will	AUX
ftr-337	648	96	not	not	PART
ftr-337	648	97	issue	issue	VERB
ftr-337	648	98	advance	advance	NOUN
ftr-337	648	99	rulings	ruling	NOUN
ftr-337	648	100	with	with	ADP
ftr-337	648	101	respect	respect	NOUN
ftr-337	648	102	to	to	ADP
ftr-337	648	103	the	the	DET
ftr-337	648	104	lease	lease	NOUN
ftr-337	648	105	of	of	ADP
ftr-337	648	106	“	"	PUNCT
ftr-337	648	107	limited	limited	ADJ
ftr-337	648	108	use	use	NOUN
ftr-337	648	109	property	property	NOUN
ftr-337	648	110	,	,	PUNCT
ftr-337	648	111	”	"	PUNCT
ftr-337	648	112	i.e.	i.e.	X
ftr-337	648	113	,	,	PUNCT
ftr-337	648	114	property	property	NOUN
ftr-337	648	115	for	for	ADP
ftr-337	648	116	which	which	PRON
ftr-337	648	117	at	at	ADP
ftr-337	648	118	the	the	DET
ftr-337	648	119	end	end	NOUN
ftr-337	648	120	of	of	ADP
ftr-337	648	121	the	the	DET
ftr-337	648	122	lease	lease	NOUN
ftr-337	648	123	term	term	NOUN
ftr-337	648	124	there	there	PRON
ftr-337	648	125	will	will	AUX
ftr-337	648	126	probably	probably	ADV
ftr-337	648	127	be	be	AUX
ftr-337	648	128	no	no	DET
ftr-337	648	129	potential	potential	ADJ
ftr-337	648	130	lessees	lessee	NOUN
ftr-337	648	131	or	or	CCONJ
ftr-337	648	132	buyers	buyer	NOUN
ftr-337	648	133	.	.	PUNCT
ftr-337	649	1	see	see	AUX
ftr-337	649	2	also	also	ADV
ftr-337	649	3	rev	rev	VERB
ftr-337	649	4	.	.	PROPN
ftr-337	649	5	proc	proc	PROPN
ftr-337	649	6	.	.	PUNCT
ftr-337	650	1	75	75	NUM
ftr-337	650	2	-	-	SYM
ftr-337	650	3	28	28	NUM
ftr-337	650	4	,	,	PUNCT
ftr-337	650	5	1975	1975	NUM
ftr-337	650	6	-	-	SYM
ftr-337	650	7	1	1	NUM
ftr-337	650	8	c.b	c.b	PROPN
ftr-337	650	9	.	.	PROPN
ftr-337	650	10	752	752	NUM
ftr-337	650	11	,	,	PUNCT
ftr-337	650	12	modified	modify	VERB
ftr-337	650	13	and	and	CCONJ
ftr-337	650	14	superseded	supersede	VERB
ftr-337	650	15	by	by	ADP
ftr-337	650	16	rev	rev	PROPN
ftr-337	650	17	.	.	PROPN
ftr-337	650	18	proc	proc	PROPN
ftr-337	650	19	.	.	PUNCT
ftr-337	651	1	2001	2001	NUM
ftr-337	651	2	-	-	SYM
ftr-337	651	3	29	29	NUM
ftr-337	651	4	,	,	PUNCT
ftr-337	651	5	2001	2001	NUM
ftr-337	651	6	-	-	SYM
ftr-337	651	7	1	1	NUM
ftr-337	651	8	c.b	c.b	PROPN
ftr-337	651	9	.	.	PROPN
ftr-337	651	10	1160	1160	NUM
ftr-337	651	11	(	(	PUNCT
ftr-337	651	12	setting	set	VERB
ftr-337	651	13	forth	forth	ADP
ftr-337	651	14	information	information	NOUN
ftr-337	651	15	and	and	CCONJ
ftr-337	651	16	representations	representation	NOUN
ftr-337	651	17	required	require	VERB
ftr-337	651	18	to	to	PART
ftr-337	651	19	be	be	AUX
ftr-337	651	20	furnished	furnish	VERB
ftr-337	651	21	by	by	ADP
ftr-337	651	22	taxpayers	taxpayer	NOUN
ftr-337	651	23	in	in	ADP
ftr-337	651	24	requests	request	NOUN
ftr-337	651	25	for	for	ADP
ftr-337	651	26	advance	advance	NOUN
ftr-337	651	27	rulings	ruling	NOUN
ftr-337	651	28	on	on	ADP
ftr-337	651	29	leveraged	leveraged	ADJ
ftr-337	651	30	lease	lease	NOUN
ftr-337	651	31	transactions	transaction	NOUN
ftr-337	651	32	within	within	ADP
ftr-337	651	33	the	the	DET
ftr-337	651	34	meaning	meaning	NOUN
ftr-337	651	35	of	of	ADP
ftr-337	651	36	revenue	revenue	NOUN
ftr-337	651	37	procedure	procedure	NOUN
ftr-337	651	38	75	75	NUM
ftr-337	651	39	-	-	SYM
ftr-337	651	40	21	21	NUM
ftr-337	651	41	)	)	PUNCT
ftr-337	651	42	;	;	PUNCT
ftr-337	651	43	proc	proc	NOUN
ftr-337	651	44	.	.	PUNCT
ftr-337	651	45	2007	2007	NUM
ftr-337	651	46	-	-	SYM
ftr-337	651	47	65	65	NUM
ftr-337	651	48	,	,	PUNCT
ftr-337	651	49	2007	2007	NUM
ftr-337	651	50	-	-	SYM
ftr-337	651	51	45	45	NUM
ftr-337	651	52	c.b	c.b	PROPN
ftr-337	651	53	.	.	PROPN
ftr-337	651	54	967	967	NUM
ftr-337	651	55	(	(	PUNCT
ftr-337	651	56	providing	provide	VERB
ftr-337	651	57	a	a	DET
ftr-337	651	58	safe	safe	ADJ
ftr-337	651	59	harbor	harbor	NOUN
ftr-337	651	60	for	for	ADP
ftr-337	651	61	wind	wind	NOUN
ftr-337	651	62	farm	farm	NOUN
ftr-337	651	63	partnerships	partnership	NOUN
ftr-337	651	64	between	between	ADP
ftr-337	651	65	project	project	NOUN
ftr-337	651	66	developers	developer	NOUN
ftr-337	651	67	and	and	CCONJ
ftr-337	651	68	investors	investor	NOUN
ftr-337	651	69	if	if	SCONJ
ftr-337	651	70	certain	certain	ADJ
ftr-337	651	71	conditions	condition	NOUN
ftr-337	651	72	are	be	AUX
ftr-337	651	73	met	meet	VERB
ftr-337	651	74	)	)	PUNCT
ftr-337	651	75	.	.	PUNCT
ftr-337	652	1	see	see	VERB
ftr-337	652	2	infra	infra	NOUN
ftr-337	652	3	part	part	NOUN
ftr-337	652	4	ii.f.2.c	ii.f.2.c	NOUN
ftr-337	652	5	.	.	PUNCT
ftr-337	653	1	(	(	PUNCT
ftr-337	653	2	discussing	discuss	VERB
ftr-337	653	3	revenue	revenue	NOUN
ftr-337	653	4	procedure	procedure	NOUN
ftr-337	653	5	2007	2007	NUM
ftr-337	653	6	-	-	SYM
ftr-337	653	7	65	65	NUM
ftr-337	653	8	)	)	PUNCT
ftr-337	653	9	.	.	PUNCT
ftr-337	654	1	92	92	NUM
ftr-337	654	2	.	.	PUNCT
ftr-337	655	1	see	see	VERB
ftr-337	655	2	koffey	koffey	NOUN
ftr-337	655	3	,	,	PUNCT
ftr-337	655	4	safe	safe	ADJ
ftr-337	655	5	harbor	harbor	NOUN
ftr-337	655	6	leasing	leasing	NOUN
ftr-337	655	7	,	,	PUNCT
ftr-337	655	8	supra	supra	PROPN
ftr-337	655	9	note	note	NOUN
ftr-337	655	10	88	88	NUM
ftr-337	655	11	,	,	PUNCT
ftr-337	655	12	at	at	ADP
ftr-337	655	13	2–14	2–14	PROPN
ftr-337	655	14	.	.	PUNCT
ftr-337	656	1	93	93	NUM
ftr-337	656	2	.	.	PUNCT
ftr-337	657	1	i	i	PRON
ftr-337	657	2	d.	d.	PROPN
ftr-337	657	3	654	654	NUM
ftr-337	657	4	florida	florida	PROPN
ftr-337	657	5	tax	tax	NOUN
ftr-337	657	6	review	review	NOUN
ftr-337	657	7	[	[	X
ftr-337	657	8	vol.12:9	vol.12:9	PRON
ftr-337	657	9	preclude	preclude	VERB
ftr-337	657	10	a	a	DET
ftr-337	657	11	“	"	PUNCT
ftr-337	657	12	lessee	lessee	NOUN
ftr-337	657	13	”	"	PUNCT
ftr-337	657	14	from	from	ADP
ftr-337	657	15	securing	secure	VERB
ftr-337	657	16	rent	rent	NOUN
ftr-337	657	17	deductions	deduction	NOUN
ftr-337	657	18	at	at	ADP
ftr-337	657	19	a	a	DET
ftr-337	657	20	faster	fast	ADJ
ftr-337	657	21	pace	pace	NOUN
ftr-337	657	22	than	than	ADP
ftr-337	657	23	cost	cost	NOUN
ftr-337	657	24	recovery	recovery	NOUN
ftr-337	657	25	deductions	deduction	NOUN
ftr-337	657	26	under	under	ADP
ftr-337	657	27	section	section	NOUN
ftr-337	657	28	168	168	NUM
ftr-337	657	29	that	that	PRON
ftr-337	657	30	otherwise	otherwise	ADV
ftr-337	657	31	would	would	AUX
ftr-337	657	32	be	be	AUX
ftr-337	657	33	available	available	ADJ
ftr-337	657	34	to	to	ADP
ftr-337	657	35	it	it	PRON
ftr-337	657	36	if	if	SCONJ
ftr-337	657	37	it	it	PRON
ftr-337	657	38	retained	retain	VERB
ftr-337	657	39	“	"	PUNCT
ftr-337	657	40	federal	federal	ADJ
ftr-337	657	41	tax	tax	NOUN
ftr-337	657	42	ownership	ownership	NOUN
ftr-337	657	43	”	"	PUNCT
ftr-337	657	44	)	)	PUNCT
ftr-337	657	45	and	and	CCONJ
ftr-337	657	46	included	include	VERB
ftr-337	657	47	rules	rule	NOUN
ftr-337	657	48	regulating	regulate	VERB
ftr-337	657	49	the	the	DET
ftr-337	657	50	maturity	maturity	NOUN
ftr-337	657	51	of	of	ADP
ftr-337	657	52	the	the	DET
ftr-337	657	53	debt	debt	NOUN
ftr-337	657	54	,	,	PUNCT
ftr-337	657	55	the	the	DET
ftr-337	657	56	setting	setting	NOUN
ftr-337	657	57	of	of	ADP
ftr-337	657	58	the	the	DET
ftr-337	657	59	interest	interest	NOUN
ftr-337	657	60	rate	rate	NOUN
ftr-337	657	61	,	,	PUNCT
ftr-337	657	62	and	and	CCONJ
ftr-337	657	63	the	the	DET
ftr-337	657	64	timing	timing	NOUN
ftr-337	657	65	of	of	ADP
ftr-337	657	66	rent	rent	NOUN
ftr-337	657	67	and	and	CCONJ
ftr-337	657	68	interest	interest	NOUN
ftr-337	657	69	.	.	PUNCT
ftr-337	658	1	in	in	ADP
ftr-337	658	2	light	light	NOUN
ftr-337	658	3	of	of	ADP
ftr-337	658	4	the	the	DET
ftr-337	658	5	fact	fact	NOUN
ftr-337	658	6	that	that	SCONJ
ftr-337	658	7	under	under	ADP
ftr-337	658	8	the	the	DET
ftr-337	658	9	safe	safe	ADJ
ftr-337	658	10	-	-	PUNCT
ftr-337	658	11	harbor	harbor	NOUN
ftr-337	658	12	leasing	leasing	NOUN
ftr-337	658	13	rules	rule	NOUN
ftr-337	658	14	,	,	PUNCT
ftr-337	658	15	the	the	DET
ftr-337	658	16	“	"	PUNCT
ftr-337	658	17	tax	tax	NOUN
ftr-337	658	18	owner	owner	NOUN
ftr-337	658	19	”	"	PUNCT
ftr-337	658	20	did	do	AUX
ftr-337	658	21	not	not	PART
ftr-337	658	22	need	need	VERB
ftr-337	658	23	any	any	DET
ftr-337	658	24	real	real	ADJ
ftr-337	658	25	connection	connection	NOUN
ftr-337	658	26	to	to	ADP
ftr-337	658	27	the	the	DET
ftr-337	658	28	asset	asset	NOUN
ftr-337	658	29	generating	generate	VERB
ftr-337	658	30	the	the	DET
ftr-337	658	31	tax	tax	NOUN
ftr-337	658	32	benefits	benefit	NOUN
ftr-337	658	33	(	(	PUNCT
ftr-337	658	34	it	it	PRON
ftr-337	658	35	simply	simply	ADV
ftr-337	658	36	claimed	claim	VERB
ftr-337	658	37	the	the	DET
ftr-337	658	38	tax	tax	NOUN
ftr-337	658	39	benefit	benefit	NOUN
ftr-337	658	40	)	)	PUNCT
ftr-337	658	41	,	,	PUNCT
ftr-337	658	42	the	the	DET
ftr-337	658	43	safe	safe	ADJ
ftr-337	658	44	harbor	harbor	NOUN
ftr-337	658	45	leasing	leasing	NOUN
ftr-337	658	46	rules	rule	NOUN
ftr-337	658	47	were	be	AUX
ftr-337	658	48	set	set	VERB
ftr-337	658	49	up	up	ADP
ftr-337	658	50	to	to	PART
ftr-337	658	51	visit	visit	VERB
ftr-337	658	52	the	the	DET
ftr-337	658	53	consequences	consequence	NOUN
ftr-337	658	54	of	of	ADP
ftr-337	658	55	a	a	DET
ftr-337	658	56	recapture	recapture	NOUN
ftr-337	658	57	event	event	NOUN
ftr-337	658	58	on	on	ADP
ftr-337	658	59	the	the	DET
ftr-337	658	60	lessee	lessee	NOUN
ftr-337	658	61	-	-	PUNCT
ftr-337	658	62	user	user	NOUN
ftr-337	658	63	rather	rather	ADV
ftr-337	658	64	than	than	ADP
ftr-337	658	65	the	the	DET
ftr-337	658	66	nominal	nominal	ADJ
ftr-337	658	67	tax	tax	NOUN
ftr-337	658	68	owner	owner	NOUN
ftr-337	658	69	.	.	PUNCT
ftr-337	659	1	94	94	NUM
ftr-337	660	1	if	if	SCONJ
ftr-337	660	2	the	the	DET
ftr-337	660	3	lessee	lessee	NOUN
ftr-337	660	4	-	-	PUNCT
ftr-337	660	5	user	user	NOUN
ftr-337	660	6	acquired	acquire	VERB
ftr-337	660	7	the	the	DET
ftr-337	660	8	property	property	NOUN
ftr-337	660	9	and	and	CCONJ
ftr-337	660	10	subsequently	subsequently	ADV
ftr-337	660	11	disposed	disposed	ADJ
ftr-337	660	12	of	of	ADP
ftr-337	660	13	it	it	PRON
ftr-337	660	14	,	,	PUNCT
ftr-337	660	15	it	it	PRON
ftr-337	660	16	was	be	AUX
ftr-337	660	17	subject	subject	ADJ
ftr-337	660	18	to	to	ADP
ftr-337	660	19	the	the	DET
ftr-337	660	20	recapture	recapture	NOUN
ftr-337	660	21	rules	rule	NOUN
ftr-337	660	22	of	of	ADP
ftr-337	660	23	sections	section	NOUN
ftr-337	660	24	47	47	NUM
ftr-337	660	25	and	and	CCONJ
ftr-337	660	26	1245	1245	NUM
ftr-337	660	27	“	"	PUNCT
ftr-337	660	28	as	as	SCONJ
ftr-337	660	29	if	if	SCONJ
ftr-337	660	30	the	the	DET
ftr-337	660	31	lessee	lessee	NOUN
ftr-337	660	32	had	have	AUX
ftr-337	660	33	been	be	AUX
ftr-337	660	34	considered	consider	VERB
ftr-337	660	35	the	the	DET
ftr-337	660	36	owner	owner	NOUN
ftr-337	660	37	of	of	ADP
ftr-337	660	38	the	the	DET
ftr-337	660	39	property	property	NOUN
ftr-337	660	40	for	for	ADP
ftr-337	660	41	the	the	DET
ftr-337	660	42	entire	entire	ADJ
ftr-337	660	43	term	term	NOUN
ftr-337	660	44	of	of	ADP
ftr-337	660	45	the	the	DET
ftr-337	660	46	lease	lease	NOUN
ftr-337	660	47	.	.	PUNCT
ftr-337	660	48	”	"	PUNCT
ftr-337	661	1	95	95	NUM
ftr-337	661	2	as	as	SCONJ
ftr-337	661	3	can	can	AUX
ftr-337	661	4	be	be	AUX
ftr-337	661	5	seen	see	VERB
ftr-337	661	6	,	,	PUNCT
ftr-337	661	7	the	the	DET
ftr-337	661	8	effect	effect	NOUN
ftr-337	661	9	of	of	ADP
ftr-337	661	10	section	section	NOUN
ftr-337	661	11	168(f)(8	168(f)(8	NUM
ftr-337	661	12	)	)	PUNCT
ftr-337	661	13	was	be	AUX
ftr-337	661	14	to	to	PART
ftr-337	661	15	render	render	VERB
ftr-337	661	16	both	both	PRON
ftr-337	661	17	the	the	DET
ftr-337	661	18	investment	investment	NOUN
ftr-337	661	19	credit	credit	NOUN
ftr-337	661	20	and	and	CCONJ
ftr-337	661	21	the	the	DET
ftr-337	661	22	cost	cost	NOUN
ftr-337	661	23	recovery	recovery	NOUN
ftr-337	661	24	deductions	deduction	NOUN
ftr-337	661	25	available	available	ADJ
ftr-337	661	26	in	in	ADP
ftr-337	661	27	respect	respect	NOUN
ftr-337	661	28	of	of	ADP
ftr-337	661	29	purchases	purchase	NOUN
ftr-337	661	30	of	of	ADP
ftr-337	661	31	new	new	ADJ
ftr-337	661	32	equipment	equipment	NOUN
ftr-337	661	33	transferable	transferable	NOUN
ftr-337	661	34	,	,	PUNCT
ftr-337	661	35	but	but	CCONJ
ftr-337	661	36	only	only	ADV
ftr-337	661	37	separately	separately	ADV
ftr-337	661	38	transferable	transferable	ADJ
ftr-337	661	39	via	via	ADP
ftr-337	661	40	the	the	DET
ftr-337	661	41	ceding	cede	VERB
ftr-337	661	42	mechanism	mechanism	NOUN
ftr-337	661	43	.	.	PUNCT
ftr-337	662	1	the	the	DET
ftr-337	662	2	construct	construct	NOUN
ftr-337	662	3	was	be	AUX
ftr-337	662	4	not	not	PART
ftr-337	662	5	such	such	ADJ
ftr-337	662	6	as	as	ADP
ftr-337	662	7	to	to	PART
ftr-337	662	8	allow	allow	VERB
ftr-337	662	9	sales	sale	NOUN
ftr-337	662	10	of	of	ADP
ftr-337	662	11	tax	tax	NOUN
ftr-337	662	12	credits	credit	NOUN
ftr-337	662	13	in	in	ADP
ftr-337	662	14	the	the	DET
ftr-337	662	15	manner	manner	NOUN
ftr-337	662	16	that	that	PRON
ftr-337	662	17	some	some	PRON
ftr-337	662	18	of	of	ADP
ftr-337	662	19	the	the	DET
ftr-337	662	20	state	state	NOUN
ftr-337	662	21	tax	tax	NOUN
ftr-337	662	22	systems	system	NOUN
ftr-337	662	23	of	of	ADP
ftr-337	662	24	today	today	NOUN
ftr-337	662	25	do	do	VERB
ftr-337	662	26	(	(	PUNCT
ftr-337	662	27	the	the	DET
ftr-337	662	28	topic	topic	NOUN
ftr-337	662	29	taken	take	VERB
ftr-337	662	30	up	up	ADP
ftr-337	662	31	in	in	ADP
ftr-337	662	32	part	part	NOUN
ftr-337	662	33	vi	vi	ADV
ftr-337	662	34	below	below	ADV
ftr-337	662	35	)	)	PUNCT
ftr-337	662	36	.	.	PUNCT
ftr-337	663	1	to	to	ADP
ftr-337	663	2	the	the	DET
ftr-337	663	3	contrary	contrary	NOUN
ftr-337	663	4	,	,	PUNCT
ftr-337	663	5	in	in	ADP
ftr-337	663	6	a	a	DET
ftr-337	663	7	“	"	PUNCT
ftr-337	663	8	wash	wash	NOUN
ftr-337	663	9	lease	lease	NOUN
ftr-337	663	10	”	"	PUNCT
ftr-337	663	11	structure	structure	NOUN
ftr-337	663	12	(	(	PUNCT
ftr-337	663	13	which	which	PRON
ftr-337	663	14	was	be	AUX
ftr-337	663	15	the	the	DET
ftr-337	663	16	paradigmatic	paradigmatic	ADJ
ftr-337	663	17	form	form	NOUN
ftr-337	663	18	of	of	ADP
ftr-337	663	19	safe	safe	ADJ
ftr-337	663	20	harbor	harbor	NOUN
ftr-337	663	21	lease	lease	NOUN
ftr-337	663	22	)	)	PUNCT
ftr-337	663	23	the	the	DET
ftr-337	663	24	nominal	nominal	ADJ
ftr-337	663	25	lessor	lessor	NOUN
ftr-337	663	26	was	be	AUX
ftr-337	663	27	charged	charge	VERB
ftr-337	663	28	with	with	ADP
ftr-337	663	29	an	an	DET
ftr-337	663	30	accrual	accrual	ADJ
ftr-337	663	31	of	of	ADP
ftr-337	663	32	rent	rent	NOUN
ftr-337	663	33	offset	offset	VERB
ftr-337	663	34	by	by	ADP
ftr-337	663	35	matching	match	VERB
ftr-337	663	36	amounts	amount	NOUN
ftr-337	663	37	of	of	ADP
ftr-337	663	38	principal	principal	NOUN
ftr-337	663	39	and	and	CCONJ
ftr-337	663	40	interest	interest	NOUN
ftr-337	663	41	deemed	deem	VERB
ftr-337	663	42	owing	owe	VERB
ftr-337	663	43	under	under	ADP
ftr-337	663	44	a	a	DET
ftr-337	663	45	purchase	purchase	NOUN
ftr-337	663	46	money	money	NOUN
ftr-337	663	47	loan	loan	NOUN
ftr-337	663	48	from	from	ADP
ftr-337	663	49	the	the	DET
ftr-337	663	50	lessee	lessee	NOUN
ftr-337	663	51	,	,	PUNCT
ftr-337	663	52	and	and	CCONJ
ftr-337	663	53	the	the	DET
ftr-337	663	54	lessee	lessee	NOUN
ftr-337	663	55	was	be	AUX
ftr-337	663	56	permitted	permit	VERB
ftr-337	663	57	a	a	DET
ftr-337	663	58	rental	rental	ADJ
ftr-337	663	59	deduction	deduction	NOUN
ftr-337	663	60	.	.	PUNCT
ftr-337	664	1	96	96	NUM
ftr-337	664	2	even	even	ADV
ftr-337	664	3	though	though	SCONJ
ftr-337	664	4	the	the	DET
ftr-337	664	5	lease	lease	NOUN
ftr-337	664	6	94	94	NUM
ftr-337	664	7	.	.	PUNCT
ftr-337	665	1	the	the	DET
ftr-337	665	2	regulations	regulation	NOUN
ftr-337	665	3	promulgated	promulgate	VERB
ftr-337	665	4	under	under	ADP
ftr-337	665	5	section	section	NOUN
ftr-337	665	6	168(f)(8	168(f)(8	NUM
ftr-337	665	7	)	)	PUNCT
ftr-337	665	8	ensured	ensure	VERB
ftr-337	665	9	that	that	SCONJ
ftr-337	665	10	one	one	NUM
ftr-337	665	11	of	of	ADP
ftr-337	665	12	the	the	DET
ftr-337	665	13	parties	party	NOUN
ftr-337	665	14	to	to	ADP
ftr-337	665	15	a	a	DET
ftr-337	665	16	safe	safe	ADJ
ftr-337	665	17	harbor	harbor	NOUN
ftr-337	665	18	lease	lease	NOUN
ftr-337	665	19	had	have	VERB
ftr-337	665	20	a	a	DET
ftr-337	665	21	connection	connection	NOUN
ftr-337	665	22	to	to	ADP
ftr-337	665	23	the	the	DET
ftr-337	665	24	asset	asset	NOUN
ftr-337	665	25	,	,	PUNCT
ftr-337	665	26	whereas	whereas	SCONJ
ftr-337	665	27	on	on	ADP
ftr-337	665	28	the	the	DET
ftr-337	665	29	face	face	NOUN
ftr-337	665	30	of	of	ADP
ftr-337	665	31	the	the	DET
ftr-337	665	32	statute	statute	NOUN
ftr-337	665	33	arguably	arguably	ADV
ftr-337	665	34	the	the	DET
ftr-337	665	35	transaction	transaction	NOUN
ftr-337	665	36	could	could	AUX
ftr-337	665	37	be	be	AUX
ftr-337	665	38	entirely	entirely	ADV
ftr-337	665	39	notional	notional	ADJ
ftr-337	665	40	(	(	PUNCT
ftr-337	665	41	neither	neither	DET
ftr-337	665	42	party	party	NOUN
ftr-337	665	43	having	have	VERB
ftr-337	665	44	any	any	DET
ftr-337	665	45	connection	connection	NOUN
ftr-337	665	46	to	to	ADP
ftr-337	665	47	the	the	DET
ftr-337	665	48	asset	asset	NOUN
ftr-337	665	49	being	be	AUX
ftr-337	665	50	“	"	PUNCT
ftr-337	665	51	leased	lease	VERB
ftr-337	665	52	”	"	PUNCT
ftr-337	665	53	)	)	PUNCT
ftr-337	665	54	.	.	PUNCT
ftr-337	666	1	regulations	regulation	NOUN
ftr-337	666	2	section	section	NOUN
ftr-337	666	3	5c.168(f)(8)-1(d	5c.168(f)(8)-1(d	NUM
ftr-337	666	4	)	)	PUNCT
ftr-337	666	5	provided	provide	VERB
ftr-337	666	6	as	as	SCONJ
ftr-337	666	7	follows	follow	VERB
ftr-337	666	8	:	:	PUNCT
ftr-337	666	9	notwithstanding	notwithstanding	ADP
ftr-337	666	10	any	any	DET
ftr-337	666	11	other	other	ADJ
ftr-337	666	12	section	section	NOUN
ftr-337	666	13	,	,	PUNCT
ftr-337	666	14	if	if	SCONJ
ftr-337	666	15	neither	neither	CCONJ
ftr-337	666	16	the	the	DET
ftr-337	666	17	lessor	lessor	NOUN
ftr-337	666	18	nor	nor	CCONJ
ftr-337	666	19	the	the	DET
ftr-337	666	20	lessee	lessee	NOUN
ftr-337	666	21	would	would	AUX
ftr-337	666	22	be	be	AUX
ftr-337	666	23	the	the	DET
ftr-337	666	24	owner	owner	NOUN
ftr-337	666	25	of	of	ADP
ftr-337	666	26	the	the	DET
ftr-337	666	27	property	property	NOUN
ftr-337	666	28	without	without	ADP
ftr-337	666	29	regard	regard	NOUN
ftr-337	666	30	to	to	ADP
ftr-337	666	31	section	section	NOUN
ftr-337	666	32	168(f)(8	168(f)(8	NUM
ftr-337	666	33	)	)	PUNCT
ftr-337	666	34	,	,	PUNCT
ftr-337	666	35	or	or	CCONJ
ftr-337	666	36	,	,	PUNCT
ftr-337	666	37	if	if	SCONJ
ftr-337	666	38	any	any	DET
ftr-337	666	39	party	party	NOUN
ftr-337	666	40	with	with	ADP
ftr-337	666	41	an	an	DET
ftr-337	666	42	economic	economic	ADJ
ftr-337	666	43	interest	interest	NOUN
ftr-337	666	44	in	in	ADP
ftr-337	666	45	the	the	DET
ftr-337	666	46	property	property	NOUN
ftr-337	666	47	(	(	PUNCT
ftr-337	666	48	other	other	ADJ
ftr-337	666	49	than	than	ADP
ftr-337	666	50	the	the	DET
ftr-337	666	51	lessor	lessor	NOUN
ftr-337	666	52	or	or	CCONJ
ftr-337	666	53	lessee	lessee	NOUN
ftr-337	666	54	or	or	CCONJ
ftr-337	666	55	any	any	DET
ftr-337	666	56	subsequent	subsequent	ADJ
ftr-337	666	57	transferee	transferee	NOUN
ftr-337	666	58	of	of	ADP
ftr-337	666	59	their	their	PRON
ftr-337	666	60	interests	interest	NOUN
ftr-337	666	61	)	)	PUNCT
ftr-337	666	62	claims	claim	NOUN
ftr-337	666	63	acrs	acr	NOUN
ftr-337	666	64	deductions	deduction	NOUN
ftr-337	666	65	or	or	CCONJ
ftr-337	666	66	any	any	DET
ftr-337	666	67	investment	investment	NOUN
ftr-337	666	68	tax	tax	NOUN
ftr-337	666	69	credit	credit	NOUN
ftr-337	666	70	with	with	ADP
ftr-337	666	71	respect	respect	NOUN
ftr-337	666	72	to	to	ADP
ftr-337	666	73	the	the	DET
ftr-337	666	74	leased	lease	VERB
ftr-337	666	75	property	property	NOUN
ftr-337	666	76	,	,	PUNCT
ftr-337	666	77	an	an	DET
ftr-337	666	78	election	election	NOUN
ftr-337	666	79	under	under	ADP
ftr-337	666	80	section	section	NOUN
ftr-337	666	81	168(f)(8	168(f)(8	NUM
ftr-337	666	82	)	)	PUNCT
ftr-337	666	83	with	with	ADP
ftr-337	666	84	respect	respect	NOUN
ftr-337	666	85	to	to	ADP
ftr-337	666	86	such	such	ADJ
ftr-337	666	87	property	property	NOUN
ftr-337	666	88	shall	shall	AUX
ftr-337	666	89	be	be	AUX
ftr-337	666	90	void	void	ADJ
ftr-337	666	91	as	as	ADP
ftr-337	666	92	of	of	ADP
ftr-337	666	93	the	the	DET
ftr-337	666	94	date	date	NOUN
ftr-337	666	95	of	of	ADP
ftr-337	666	96	the	the	DET
ftr-337	666	97	execution	execution	NOUN
ftr-337	666	98	of	of	ADP
ftr-337	666	99	the	the	DET
ftr-337	666	100	lease	lease	NOUN
ftr-337	666	101	agreement	agreement	NOUN
ftr-337	666	102	.	.	PUNCT
ftr-337	667	1	95	95	NUM
ftr-337	667	2	.	.	PUNCT
ftr-337	668	1	staff	staff	NOUN
ftr-337	668	2	of	of	ADP
ftr-337	668	3	joint	joint	ADJ
ftr-337	668	4	comm	comm	NOUN
ftr-337	668	5	.	.	PUNCT
ftr-337	669	1	on	on	ADP
ftr-337	669	2	taxation	taxation	NOUN
ftr-337	669	3	,	,	PUNCT
ftr-337	669	4	97th	97th	ADJ
ftr-337	669	5	cong	cong	NOUN
ftr-337	669	6	.	.	PUNCT
ftr-337	670	1	comm	comm	NOUN
ftr-337	670	2	.	.	PUNCT
ftr-337	671	1	print	print	PROPN
ftr-337	671	2	general	general	ADJ
ftr-337	671	3	explanation	explanation	NOUN
ftr-337	671	4	of	of	ADP
ftr-337	671	5	the	the	DET
ftr-337	671	6	economic	economic	ADJ
ftr-337	671	7	recovery	recovery	NOUN
ftr-337	671	8	act	act	NOUN
ftr-337	671	9	of	of	ADP
ftr-337	671	10	1981	1981	NUM
ftr-337	671	11	,	,	PUNCT
ftr-337	671	12	at	at	ADP
ftr-337	671	13	107	107	NUM
ftr-337	671	14	(	(	PUNCT
ftr-337	671	15	1981	1981	NUM
ftr-337	671	16	)	)	PUNCT
ftr-337	671	17	,	,	PUNCT
ftr-337	671	18	http://www.jct.gov/publications.html?func=startdown&id=2397	http://www.jct.gov/publications.html?func=startdown&id=2397	X
ftr-337	671	19	.	.	PUNCT
ftr-337	672	1	any	any	DET
ftr-337	672	2	credit	credit	NOUN
ftr-337	672	3	or	or	CCONJ
ftr-337	672	4	depreciation	depreciation	NOUN
ftr-337	672	5	recapture	recapture	NOUN
ftr-337	672	6	by	by	ADP
ftr-337	672	7	the	the	DET
ftr-337	672	8	lessor	lessor	NOUN
ftr-337	672	9	will	will	AUX
ftr-337	672	10	not	not	PART
ftr-337	672	11	be	be	AUX
ftr-337	672	12	again	again	ADV
ftr-337	672	13	recaptured	recapture	VERB
ftr-337	672	14	by	by	ADP
ftr-337	672	15	the	the	DET
ftr-337	672	16	lessee	lessee	NOUN
ftr-337	672	17	.	.	PUNCT
ftr-337	673	1	i	i	PRON
ftr-337	673	2	d.	d.	PROPN
ftr-337	673	3	96	96	NUM
ftr-337	673	4	.	.	PUNCT
ftr-337	674	1	to	to	PART
ftr-337	674	2	illustrate	illustrate	VERB
ftr-337	674	3	:	:	PUNCT
ftr-337	674	4	corporation	corporation	VERB
ftr-337	674	5	a	a	DET
ftr-337	674	6	purchases	purchase	NOUN
ftr-337	674	7	“	"	PUNCT
ftr-337	674	8	5	5	NUM
ftr-337	674	9	-	-	PUNCT
ftr-337	674	10	year	year	NOUN
ftr-337	674	11	recovery	recovery	NOUN
ftr-337	674	12	property	property	NOUN
ftr-337	674	13	”	"	PUNCT
ftr-337	674	14	eligible	eligible	ADJ
ftr-337	674	15	for	for	ADP
ftr-337	674	16	the	the	DET
ftr-337	674	17	investment	investment	NOUN
ftr-337	674	18	credit	credit	NOUN
ftr-337	674	19	for	for	ADP
ftr-337	674	20	$	$	SYM
ftr-337	674	21	100,000	100,000	NUM
ftr-337	674	22	.	.	PUNCT
ftr-337	675	1	corporation	corporation	NOUN
ftr-337	675	2	a	a	PRON
ftr-337	675	3	has	have	VERB
ftr-337	675	4	significant	significant	ADJ
ftr-337	675	5	net	net	ADJ
ftr-337	675	6	operating	operating	NOUN
ftr-337	675	7	loss	loss	NOUN
ftr-337	675	8	carryovers	carryover	NOUN
ftr-337	675	9	and	and	CCONJ
ftr-337	675	10	therefore	therefore	ADV
ftr-337	675	11	decides	decide	VERB
ftr-337	675	12	to	to	PART
ftr-337	675	13	sell	sell	VERB
ftr-337	675	14	the	the	DET
ftr-337	675	15	acrs	acrs	NOUN
ftr-337	675	16	deductions	deduction	NOUN
ftr-337	675	17	and	and	CCONJ
ftr-337	675	18	investment	investment	NOUN
ftr-337	675	19	credit	credit	NOUN
ftr-337	675	20	to	to	ADP
ftr-337	675	21	corporation	corporation	PROPN
ftr-337	675	22	b.	b.	PROPN
ftr-337	675	23	to	to	PART
ftr-337	675	24	accomplish	accomplish	VERB
ftr-337	675	25	this	this	PRON
ftr-337	675	26	,	,	PUNCT
ftr-337	675	27	corporation	corporation	NOUN
ftr-337	675	28	a	a	PRON
ftr-337	675	29	,	,	PUNCT
ftr-337	675	30	in	in	ADP
ftr-337	675	31	form	form	NOUN
ftr-337	675	32	,	,	PUNCT
ftr-337	675	33	sells	sell	VERB
ftr-337	675	34	the	the	DET
ftr-337	675	35	property	property	NOUN
ftr-337	675	36	to	to	ADP
ftr-337	675	37	corporation	corporation	NOUN
ftr-337	675	38	b	b	PROPN
ftr-337	675	39	for	for	ADP
ftr-337	675	40	$	$	SYM
ftr-337	675	41	20,000	20,000	NUM
ftr-337	675	42	in	in	ADP
ftr-337	675	43	cash	cash	NOUN
ftr-337	675	44	plus	plus	CCONJ
ftr-337	675	45	an	an	DET
ftr-337	675	46	$	$	SYM
ftr-337	675	47	80,000	80,000	NUM
ftr-337	675	48	amortizing	amortize	VERB
ftr-337	675	49	2012	2012	NUM
ftr-337	675	50	]	]	PUNCT
ftr-337	675	51	monetization	monetization	NOUN
ftr-337	675	52	of	of	ADP
ftr-337	675	53	business	business	NOUN
ftr-337	675	54	tax	tax	NOUN
ftr-337	675	55	credits	credit	NOUN
ftr-337	675	56	655	655	NUM
ftr-337	675	57	effectively	effectively	ADV
ftr-337	675	58	was	be	AUX
ftr-337	675	59	a	a	DET
ftr-337	675	60	fiction	fiction	NOUN
ftr-337	675	61	,	,	PUNCT
ftr-337	675	62	the	the	DET
ftr-337	675	63	required	require	VERB
ftr-337	675	64	tax	tax	NOUN
ftr-337	675	65	reporting	reporting	NOUN
ftr-337	675	66	flowed	flow	VERB
ftr-337	675	67	from	from	ADP
ftr-337	675	68	the	the	DET
ftr-337	675	69	tenets	tenet	NOUN
ftr-337	675	70	of	of	ADP
ftr-337	675	71	a	a	DET
ftr-337	675	72	true	true	ADJ
ftr-337	675	73	lease	lease	NOUN
ftr-337	675	74	.	.	PUNCT
ftr-337	676	1	97	97	NUM
ftr-337	676	2	in	in	ADP
ftr-337	676	3	their	their	PRON
ftr-337	676	4	article	article	NOUN
ftr-337	676	5	on	on	ADP
ftr-337	676	6	the	the	DET
ftr-337	676	7	safe	safe	ADJ
ftr-337	676	8	harbor	harbor	NOUN
ftr-337	676	9	leasing	leasing	NOUN
ftr-337	676	10	regime	regime	NOUN
ftr-337	676	11	,	,	PUNCT
ftr-337	676	12	warren	warren	PROPN
ftr-337	676	13	and	and	CCONJ
ftr-337	676	14	auerbach	auerbach	PROPN
ftr-337	676	15	comment	comment	NOUN
ftr-337	676	16	:	:	PUNCT
ftr-337	676	17	“	"	PUNCT
ftr-337	676	18	[	[	X
ftr-337	676	19	t]he	t]he	X
ftr-337	676	20	itc	itc	PROPN
ftr-337	676	21	and	and	CCONJ
ftr-337	676	22	acrs	acr	NOUN
ftr-337	676	23	deductions	deduction	NOUN
ftr-337	676	24	can	can	AUX
ftr-337	676	25	be	be	AUX
ftr-337	676	26	seen	see	VERB
ftr-337	676	27	either	either	CCONJ
ftr-337	676	28	as	as	ADP
ftr-337	676	29	structural	structural	ADJ
ftr-337	676	30	components	component	NOUN
ftr-337	676	31	of	of	ADP
ftr-337	676	32	the	the	DET
ftr-337	676	33	income	income	NOUN
ftr-337	676	34	tax	tax	NOUN
ftr-337	676	35	that	that	PRON
ftr-337	676	36	reduce	reduce	VERB
ftr-337	676	37	the	the	DET
ftr-337	676	38	effective	effective	ADJ
ftr-337	676	39	tax	tax	NOUN
ftr-337	676	40	rate	rate	NOUN
ftr-337	676	41	or	or	CCONJ
ftr-337	676	42	as	as	ADP
ftr-337	676	43	government	government	NOUN
ftr-337	676	44	subsidies	subsidy	NOUN
ftr-337	676	45	that	that	PRON
ftr-337	676	46	are	be	AUX
ftr-337	676	47	located	locate	VERB
ftr-337	676	48	in	in	ADP
ftr-337	676	49	the	the	DET
ftr-337	676	50	internal	internal	ADJ
ftr-337	676	51	revenue	revenue	NOUN
ftr-337	676	52	code	code	NOUN
ftr-337	676	53	merely	merely	ADV
ftr-337	676	54	as	as	ADP
ftr-337	676	55	a	a	DET
ftr-337	676	56	matter	matter	NOUN
ftr-337	676	57	of	of	ADP
ftr-337	676	58	convenience	convenience	NOUN
ftr-337	676	59	.	.	PUNCT
ftr-337	676	60	”	"	PUNCT
ftr-337	677	1	98	98	NUM
ftr-337	677	2	of	of	ADP
ftr-337	677	3	course	course	NOUN
ftr-337	677	4	,	,	PUNCT
ftr-337	677	5	if	if	SCONJ
ftr-337	677	6	viewed	view	VERB
ftr-337	677	7	in	in	ADP
ftr-337	677	8	the	the	DET
ftr-337	677	9	former	former	ADJ
ftr-337	677	10	light	light	NOUN
ftr-337	677	11	,	,	PUNCT
ftr-337	677	12	as	as	ADP
ftr-337	677	13	incident	incident	NOUN
ftr-337	677	14	to	to	ADP
ftr-337	677	15	the	the	DET
ftr-337	677	16	computation	computation	NOUN
ftr-337	677	17	of	of	ADP
ftr-337	677	18	the	the	DET
ftr-337	677	19	“	"	PUNCT
ftr-337	677	20	normal	normal	ADJ
ftr-337	677	21	tax	tax	NOUN
ftr-337	677	22	”	"	PUNCT
ftr-337	677	23	of	of	ADP
ftr-337	677	24	the	the	DET
ftr-337	677	25	taxpayer	taxpayer	NOUN
ftr-337	677	26	,	,	PUNCT
ftr-337	677	27	these	these	DET
ftr-337	677	28	tax	tax	NOUN
ftr-337	677	29	benefits	benefit	NOUN
ftr-337	677	30	should	should	AUX
ftr-337	677	31	be	be	AUX
ftr-337	677	32	no	no	PRON
ftr-337	677	33	more	more	ADV
ftr-337	677	34	transferable	transferable	ADJ
ftr-337	677	35	than	than	ADP
ftr-337	677	36	the	the	DET
ftr-337	677	37	deduction	deduction	NOUN
ftr-337	677	38	for	for	ADP
ftr-337	677	39	any	any	DET
ftr-337	677	40	other	other	ADJ
ftr-337	677	41	expense	expense	NOUN
ftr-337	677	42	incurred	incur	VERB
ftr-337	677	43	in	in	ADP
ftr-337	677	44	the	the	DET
ftr-337	677	45	conduct	conduct	NOUN
ftr-337	677	46	of	of	ADP
ftr-337	677	47	a	a	DET
ftr-337	677	48	taxpayer	taxpayer	NOUN
ftr-337	677	49	’s	’s	PART
ftr-337	677	50	business	business	NOUN
ftr-337	677	51	.	.	PUNCT
ftr-337	678	1	99	99	NUM
ftr-337	678	2	when	when	SCONJ
ftr-337	678	3	expenses	expense	NOUN
ftr-337	678	4	outstrip	outstrip	VERB
ftr-337	678	5	current	current	ADJ
ftr-337	678	6	income	income	NOUN
ftr-337	678	7	,	,	PUNCT
ftr-337	678	8	the	the	DET
ftr-337	678	9	carryover	carryover	NOUN
ftr-337	678	10	provisions	provision	NOUN
ftr-337	678	11	of	of	ADP
ftr-337	678	12	the	the	DET
ftr-337	678	13	code	code	NOUN
ftr-337	678	14	ensure	ensure	VERB
ftr-337	678	15	that	that	SCONJ
ftr-337	678	16	,	,	PUNCT
ftr-337	678	17	over	over	ADP
ftr-337	678	18	time	time	NOUN
ftr-337	678	19	,	,	PUNCT
ftr-337	678	20	taxes	taxis	NOUN
ftr-337	678	21	are	be	AUX
ftr-337	678	22	normalized	normalize	VERB
ftr-337	678	23	as	as	SCONJ
ftr-337	678	24	an	an	DET
ftr-337	678	25	asset	asset	NOUN
ftr-337	678	26	produces	produce	VERB
ftr-337	678	27	revenue	revenue	NOUN
ftr-337	678	28	.	.	PUNCT
ftr-337	679	1	by	by	ADP
ftr-337	679	2	contrast	contrast	NOUN
ftr-337	679	3	,	,	PUNCT
ftr-337	679	4	if	if	SCONJ
ftr-337	679	5	the	the	DET
ftr-337	679	6	acrs	acrs	PROPN
ftr-337	679	7	/	/	SYM
ftr-337	679	8	itc	itc	PROPN
ftr-337	679	9	benefits	benefit	NOUN
ftr-337	679	10	are	be	AUX
ftr-337	679	11	viewed	view	VERB
ftr-337	679	12	instead	instead	ADV
ftr-337	679	13	as	as	ADP
ftr-337	679	14	a	a	DET
ftr-337	679	15	subsidy	subsidy	NOUN
ftr-337	679	16	,	,	PUNCT
ftr-337	679	17	transferability	transferability	NOUN
ftr-337	679	18	of	of	ADP
ftr-337	679	19	the	the	DET
ftr-337	679	20	benefits	benefit	NOUN
ftr-337	679	21	can	can	AUX
ftr-337	679	22	be	be	AUX
ftr-337	679	23	justified	justify	VERB
ftr-337	679	24	as	as	ADP
ftr-337	679	25	a	a	DET
ftr-337	679	26	mechanism	mechanism	NOUN
ftr-337	679	27	for	for	ADP
ftr-337	679	28	delivering	deliver	VERB
ftr-337	679	29	the	the	DET
ftr-337	679	30	subsidy	subsidy	NOUN
ftr-337	679	31	.	.	PUNCT
ftr-337	680	1	100	100	NUM
ftr-337	680	2	a	a	DET
ftr-337	680	3	transfer	transfer	NOUN
ftr-337	680	4	of	of	ADP
ftr-337	680	5	tax	tax	NOUN
ftr-337	680	6	benefits	benefit	NOUN
ftr-337	680	7	via	via	ADP
ftr-337	680	8	the	the	DET
ftr-337	680	9	safe	safe	ADJ
ftr-337	680	10	harbor	harbor	NOUN
ftr-337	680	11	leasing	leasing	NOUN
ftr-337	680	12	rules	rule	NOUN
ftr-337	680	13	purchase	purchase	VERB
ftr-337	680	14	money	money	NOUN
ftr-337	680	15	nonrecourse	nonrecourse	NOUN
ftr-337	680	16	note	note	NOUN
ftr-337	680	17	(	(	PUNCT
ftr-337	680	18	“	"	PUNCT
ftr-337	680	19	note	note	NOUN
ftr-337	680	20	”	"	PUNCT
ftr-337	680	21	)	)	PUNCT
ftr-337	680	22	payable	payable	ADJ
ftr-337	680	23	over	over	ADP
ftr-337	680	24	ten	ten	NUM
ftr-337	680	25	years	year	NOUN
ftr-337	680	26	,	,	PUNCT
ftr-337	680	27	calling	call	VERB
ftr-337	680	28	for	for	ADP
ftr-337	680	29	level	level	NOUN
ftr-337	680	30	payments	payment	NOUN
ftr-337	680	31	.	.	PUNCT
ftr-337	681	1	corporation	corporation	NOUN
ftr-337	681	2	b	b	PROPN
ftr-337	681	3	leases	lease	VERB
ftr-337	681	4	the	the	DET
ftr-337	681	5	property	property	NOUN
ftr-337	681	6	back	back	ADV
ftr-337	681	7	to	to	ADP
ftr-337	681	8	corporation	corporation	NOUN
ftr-337	681	9	a	a	DET
ftr-337	681	10	pursuant	pursuant	NOUN
ftr-337	681	11	to	to	ADP
ftr-337	681	12	a	a	DET
ftr-337	681	13	10year	10year	ADJ
ftr-337	681	14	lease	lease	NOUN
ftr-337	681	15	,	,	PUNCT
ftr-337	681	16	calling	call	VERB
ftr-337	681	17	for	for	ADP
ftr-337	681	18	rent	rent	NOUN
ftr-337	681	19	payments	payment	NOUN
ftr-337	681	20	precisely	precisely	ADV
ftr-337	681	21	matching	match	VERB
ftr-337	681	22	the	the	DET
ftr-337	681	23	payments	payment	NOUN
ftr-337	681	24	due	due	ADJ
ftr-337	681	25	under	under	ADP
ftr-337	681	26	the	the	DET
ftr-337	681	27	note	note	NOUN
ftr-337	681	28	.	.	PUNCT
ftr-337	682	1	the	the	DET
ftr-337	682	2	documentation	documentation	NOUN
ftr-337	682	3	for	for	ADP
ftr-337	682	4	the	the	DET
ftr-337	682	5	transaction	transaction	NOUN
ftr-337	682	6	includes	include	VERB
ftr-337	682	7	an	an	DET
ftr-337	682	8	explicit	explicit	ADJ
ftr-337	682	9	set	set	NOUN
ftr-337	682	10	-	-	PUNCT
ftr-337	682	11	off	off	ADP
ftr-337	682	12	provision	provision	NOUN
ftr-337	682	13	,	,	PUNCT
ftr-337	682	14	exonerating	exonerate	VERB
ftr-337	682	15	the	the	DET
ftr-337	682	16	parties	party	NOUN
ftr-337	682	17	from	from	ADP
ftr-337	682	18	any	any	DET
ftr-337	682	19	obligation	obligation	NOUN
ftr-337	682	20	to	to	PART
ftr-337	682	21	make	make	VERB
ftr-337	682	22	any	any	DET
ftr-337	682	23	actual	actual	ADJ
ftr-337	682	24	payments	payment	NOUN
ftr-337	682	25	of	of	ADP
ftr-337	682	26	rent	rent	NOUN
ftr-337	682	27	or	or	CCONJ
ftr-337	682	28	principal	principal	NOUN
ftr-337	682	29	and	and	CCONJ
ftr-337	682	30	interest	interest	NOUN
ftr-337	682	31	,	,	PUNCT
ftr-337	682	32	respectively	respectively	ADV
ftr-337	682	33	.	.	PUNCT
ftr-337	683	1	finally	finally	ADV
ftr-337	683	2	,	,	PUNCT
ftr-337	683	3	under	under	ADP
ftr-337	683	4	the	the	DET
ftr-337	683	5	terms	term	NOUN
ftr-337	683	6	of	of	ADP
ftr-337	683	7	the	the	DET
ftr-337	683	8	lease	lease	NOUN
ftr-337	683	9	,	,	PUNCT
ftr-337	683	10	corporation	corporation	NOUN
ftr-337	683	11	a	a	PRON
ftr-337	683	12	has	have	VERB
ftr-337	683	13	the	the	DET
ftr-337	683	14	right	right	NOUN
ftr-337	683	15	to	to	PART
ftr-337	683	16	“	"	PUNCT
ftr-337	683	17	repurchase	repurchase	VERB
ftr-337	683	18	”	"	PUNCT
ftr-337	683	19	the	the	DET
ftr-337	683	20	property	property	NOUN
ftr-337	683	21	at	at	ADP
ftr-337	683	22	the	the	DET
ftr-337	683	23	end	end	NOUN
ftr-337	683	24	of	of	ADP
ftr-337	683	25	the	the	DET
ftr-337	683	26	lease	lease	NOUN
ftr-337	683	27	for	for	ADP
ftr-337	683	28	$	$	SYM
ftr-337	683	29	10	10	NUM
ftr-337	683	30	.	.	PUNCT
ftr-337	684	1	if	if	SCONJ
ftr-337	684	2	the	the	DET
ftr-337	684	3	parties	party	NOUN
ftr-337	684	4	make	make	VERB
ftr-337	684	5	a	a	DET
ftr-337	684	6	joint	joint	ADJ
ftr-337	684	7	election	election	NOUN
ftr-337	684	8	under	under	ADP
ftr-337	684	9	section	section	NOUN
ftr-337	684	10	168(f)(8	168(f)(8	NUM
ftr-337	684	11	)	)	PUNCT
ftr-337	684	12	,	,	PUNCT
ftr-337	684	13	in	in	ADP
ftr-337	684	14	exchange	exchange	NOUN
ftr-337	684	15	for	for	ADP
ftr-337	684	16	its	its	PRON
ftr-337	684	17	up	up	ADJ
ftr-337	684	18	-	-	PUNCT
ftr-337	684	19	front	front	NOUN
ftr-337	684	20	payment	payment	NOUN
ftr-337	684	21	of	of	ADP
ftr-337	684	22	$	$	SYM
ftr-337	684	23	20,000	20,000	NUM
ftr-337	684	24	,	,	PUNCT
ftr-337	684	25	corporation	corporation	NOUN
ftr-337	684	26	b	b	NOUN
ftr-337	684	27	will	will	AUX
ftr-337	684	28	be	be	AUX
ftr-337	684	29	entitled	entitle	VERB
ftr-337	684	30	to	to	PART
ftr-337	684	31	claim	claim	VERB
ftr-337	684	32	$	$	SYM
ftr-337	684	33	100,000	100,000	NUM
ftr-337	684	34	in	in	ADP
ftr-337	684	35	acrs	acrs	NOUN
ftr-337	684	36	deductions	deduction	NOUN
ftr-337	684	37	over	over	ADP
ftr-337	684	38	five	five	NUM
ftr-337	684	39	years	year	NOUN
ftr-337	684	40	(	(	PUNCT
ftr-337	684	41	no	no	DET
ftr-337	684	42	basis	basis	NOUN
ftr-337	684	43	reduction	reduction	NOUN
ftr-337	684	44	for	for	ADP
ftr-337	684	45	the	the	DET
ftr-337	684	46	investment	investment	NOUN
ftr-337	684	47	credit	credit	NOUN
ftr-337	684	48	was	be	AUX
ftr-337	684	49	required	require	VERB
ftr-337	684	50	at	at	ADP
ftr-337	684	51	the	the	DET
ftr-337	684	52	time	time	NOUN
ftr-337	684	53	)	)	PUNCT
ftr-337	684	54	and	and	CCONJ
ftr-337	684	55	a	a	DET
ftr-337	684	56	$	$	SYM
ftr-337	684	57	10,000	10,000	NUM
ftr-337	684	58	investment	investment	NOUN
ftr-337	684	59	credit	credit	NOUN
ftr-337	684	60	with	with	ADP
ftr-337	684	61	respect	respect	NOUN
ftr-337	684	62	to	to	ADP
ftr-337	684	63	the	the	DET
ftr-337	684	64	property	property	NOUN
ftr-337	684	65	.	.	PUNCT
ftr-337	685	1	corporation	corporation	PROPN
ftr-337	685	2	b	b	PROPN
ftr-337	685	3	also	also	ADV
ftr-337	685	4	will	will	AUX
ftr-337	685	5	end	end	VERB
ftr-337	685	6	up	up	ADP
ftr-337	685	7	with	with	ADP
ftr-337	685	8	$	$	SYM
ftr-337	685	9	80,000	80,000	NUM
ftr-337	685	10	in	in	ADP
ftr-337	685	11	net	net	ADJ
ftr-337	685	12	income	income	NOUN
ftr-337	685	13	(	(	PUNCT
ftr-337	685	14	rental	rental	ADJ
ftr-337	685	15	income	income	NOUN
ftr-337	685	16	less	less	ADJ
ftr-337	685	17	interest	interest	NOUN
ftr-337	685	18	expense	expense	NOUN
ftr-337	685	19	will	will	AUX
ftr-337	685	20	equate	equate	VERB
ftr-337	685	21	to	to	ADP
ftr-337	685	22	the	the	DET
ftr-337	685	23	principal	principal	ADJ
ftr-337	685	24	amount	amount	NOUN
ftr-337	685	25	of	of	ADP
ftr-337	685	26	the	the	DET
ftr-337	685	27	note	note	NOUN
ftr-337	685	28	)	)	PUNCT
ftr-337	685	29	.	.	PUNCT
ftr-337	686	1	over	over	ADP
ftr-337	686	2	the	the	DET
ftr-337	686	3	term	term	NOUN
ftr-337	686	4	of	of	ADP
ftr-337	686	5	the	the	DET
ftr-337	686	6	lease	lease	NOUN
ftr-337	686	7	,	,	PUNCT
ftr-337	686	8	corporation	corporation	NOUN
ftr-337	686	9	a	a	PRON
ftr-337	686	10	will	will	AUX
ftr-337	686	11	end	end	VERB
ftr-337	686	12	up	up	ADP
ftr-337	686	13	with	with	ADP
ftr-337	686	14	$	$	SYM
ftr-337	686	15	80,000	80,000	NUM
ftr-337	686	16	in	in	ADP
ftr-337	686	17	net	net	ADJ
ftr-337	686	18	deductions	deduction	NOUN
ftr-337	686	19	(	(	PUNCT
ftr-337	686	20	gross	gross	ADJ
ftr-337	686	21	rent	rent	NOUN
ftr-337	686	22	expense	expense	NOUN
ftr-337	686	23	less	less	ADJ
ftr-337	686	24	interest	interest	NOUN
ftr-337	686	25	income	income	NOUN
ftr-337	686	26	under	under	ADP
ftr-337	686	27	the	the	DET
ftr-337	686	28	note	note	NOUN
ftr-337	686	29	should	should	AUX
ftr-337	686	30	equal	equal	VERB
ftr-337	686	31	the	the	DET
ftr-337	686	32	principal	principal	ADJ
ftr-337	686	33	amount	amount	NOUN
ftr-337	686	34	of	of	ADP
ftr-337	686	35	the	the	DET
ftr-337	686	36	note	note	NOUN
ftr-337	686	37	)	)	PUNCT
ftr-337	686	38	.	.	PUNCT
ftr-337	687	1	in	in	ADP
ftr-337	687	2	the	the	DET
ftr-337	687	3	foregoing	forego	VERB
ftr-337	687	4	example	example	NOUN
ftr-337	687	5	,	,	PUNCT
ftr-337	687	6	the	the	DET
ftr-337	687	7	putative	putative	ADJ
ftr-337	687	8	lessee	lessee	NOUN
ftr-337	687	9	has	have	AUX
ftr-337	687	10	defrayed	defray	VERB
ftr-337	687	11	the	the	DET
ftr-337	687	12	cost	cost	NOUN
ftr-337	687	13	of	of	ADP
ftr-337	687	14	acquisition	acquisition	NOUN
ftr-337	687	15	of	of	ADP
ftr-337	687	16	the	the	DET
ftr-337	687	17	property	property	NOUN
ftr-337	687	18	by	by	ADP
ftr-337	687	19	$	$	SYM
ftr-337	687	20	20,000	20,000	NUM
ftr-337	687	21	,	,	PUNCT
ftr-337	687	22	the	the	DET
ftr-337	687	23	amount	amount	NOUN
ftr-337	687	24	of	of	ADP
ftr-337	687	25	the	the	DET
ftr-337	687	26	putative	putative	ADJ
ftr-337	687	27	lessor	lessor	NOUN
ftr-337	687	28	’s	’s	PART
ftr-337	687	29	up	up	ADP
ftr-337	687	30	-	-	PUNCT
ftr-337	687	31	front	front	NOUN
ftr-337	687	32	payment	payment	NOUN
ftr-337	687	33	.	.	PUNCT
ftr-337	688	1	in	in	ADP
ftr-337	688	2	this	this	DET
ftr-337	688	3	way	way	NOUN
ftr-337	688	4	,	,	PUNCT
ftr-337	688	5	the	the	DET
ftr-337	688	6	lessor	lessor	NOUN
ftr-337	688	7	can	can	AUX
ftr-337	688	8	be	be	AUX
ftr-337	688	9	seen	see	VERB
ftr-337	688	10	as	as	ADP
ftr-337	688	11	a	a	DET
ftr-337	688	12	vehicle	vehicle	NOUN
ftr-337	688	13	of	of	ADP
ftr-337	688	14	the	the	DET
ftr-337	688	15	u.s	u.s	PROPN
ftr-337	688	16	.	.	PROPN
ftr-337	688	17	treasury	treasury	PROPN
ftr-337	688	18	department	department	PROPN
ftr-337	688	19	.	.	PUNCT
ftr-337	689	1	in	in	ADP
ftr-337	689	2	light	light	NOUN
ftr-337	689	3	of	of	ADP
ftr-337	689	4	the	the	DET
ftr-337	689	5	$	$	SYM
ftr-337	689	6	20,000	20,000	NUM
ftr-337	689	7	“	"	PUNCT
ftr-337	689	8	government	government	NOUN
ftr-337	689	9	”	"	PUNCT
ftr-337	689	10	subsidy	subsidy	NOUN
ftr-337	689	11	,	,	PUNCT
ftr-337	689	12	which	which	PRON
ftr-337	689	13	reduced	reduce	VERB
ftr-337	689	14	the	the	DET
ftr-337	689	15	lessee	lessee	NOUN
ftr-337	689	16	’s	’s	PART
ftr-337	689	17	net	net	ADJ
ftr-337	689	18	investment	investment	NOUN
ftr-337	689	19	from	from	ADP
ftr-337	689	20	$	$	SYM
ftr-337	689	21	100,000	100,000	NUM
ftr-337	689	22	to	to	PART
ftr-337	689	23	$	$	SYM
ftr-337	689	24	80,000	80,000	NUM
ftr-337	689	25	,	,	PUNCT
ftr-337	689	26	the	the	DET
ftr-337	689	27	lessee	lessee	NOUN
ftr-337	689	28	will	will	AUX
ftr-337	689	29	be	be	AUX
ftr-337	689	30	entitled	entitle	VERB
ftr-337	689	31	to	to	ADP
ftr-337	689	32	only	only	ADV
ftr-337	689	33	$	$	SYM
ftr-337	689	34	80,000	80,000	NUM
ftr-337	689	35	in	in	ADP
ftr-337	689	36	deductions	deduction	NOUN
ftr-337	689	37	.	.	PUNCT
ftr-337	690	1	having	having	AUX
ftr-337	690	2	“	"	PUNCT
ftr-337	690	3	fronted	front	VERB
ftr-337	690	4	”	"	PUNCT
ftr-337	690	5	the	the	DET
ftr-337	690	6	$	$	SYM
ftr-337	690	7	20,000	20,000	NUM
ftr-337	690	8	to	to	ADP
ftr-337	690	9	the	the	DET
ftr-337	690	10	lessee	lessee	NOUN
ftr-337	690	11	,	,	PUNCT
ftr-337	690	12	the	the	DET
ftr-337	690	13	lessor	lessor	NOUN
ftr-337	690	14	is	be	AUX
ftr-337	690	15	“	"	PUNCT
ftr-337	690	16	reimbursed	reimburse	VERB
ftr-337	690	17	”	"	PUNCT
ftr-337	690	18	by	by	ADP
ftr-337	690	19	the	the	DET
ftr-337	690	20	treasury	treasury	NOUN
ftr-337	690	21	via	via	ADP
ftr-337	690	22	the	the	DET
ftr-337	690	23	net	net	ADJ
ftr-337	690	24	transferred	transfer	VERB
ftr-337	690	25	tax	tax	NOUN
ftr-337	690	26	benefits	benefit	NOUN
ftr-337	690	27	.	.	PUNCT
ftr-337	691	1	97	97	NUM
ftr-337	691	2	.	.	PUNCT
ftr-337	692	1	see	see	VERB
ftr-337	692	2	infra	infra	NOUN
ftr-337	692	3	note	note	VERB
ftr-337	692	4	105	105	NUM
ftr-337	692	5	and	and	CCONJ
ftr-337	692	6	accompanying	accompany	VERB
ftr-337	692	7	text	text	NOUN
ftr-337	692	8	.	.	PUNCT
ftr-337	693	1	98	98	NUM
ftr-337	693	2	.	.	PUNCT
ftr-337	694	1	see	see	VERB
ftr-337	694	2	warren	warren	PROPN
ftr-337	694	3	&	&	CCONJ
ftr-337	694	4	auerbach	auerbach	PROPN
ftr-337	694	5	,	,	PUNCT
ftr-337	694	6	fiction	fiction	NOUN
ftr-337	694	7	of	of	ADP
ftr-337	694	8	safe	safe	ADJ
ftr-337	694	9	harbor	harbor	NOUN
ftr-337	694	10	leasing	leasing	NOUN
ftr-337	694	11	,	,	PUNCT
ftr-337	694	12	supra	supra	PROPN
ftr-337	694	13	note	note	PROPN
ftr-337	694	14	86	86	NUM
ftr-337	694	15	,	,	PUNCT
ftr-337	694	16	at	at	ADP
ftr-337	694	17	1756	1756	NUM
ftr-337	694	18	.	.	PUNCT
ftr-337	695	1	99	99	NUM
ftr-337	695	2	.	.	PUNCT
ftr-337	696	1	see	see	VERB
ftr-337	696	2	koffey	koffey	NOUN
ftr-337	696	3	,	,	PUNCT
ftr-337	696	4	safe	safe	ADJ
ftr-337	696	5	harbor	harbor	NOUN
ftr-337	696	6	leasing	leasing	NOUN
ftr-337	696	7	,	,	PUNCT
ftr-337	696	8	supra	supra	PROPN
ftr-337	696	9	note	note	NOUN
ftr-337	696	10	88	88	NUM
ftr-337	696	11	,	,	PUNCT
ftr-337	696	12	at	at	ADP
ftr-337	696	13	2–4	2–4	NUM
ftr-337	696	14	.	.	NOUN
ftr-337	696	15	100	100	NUM
ftr-337	696	16	.	.	PUNCT
ftr-337	697	1	as	as	SCONJ
ftr-337	697	2	warren	warren	PROPN
ftr-337	697	3	and	and	CCONJ
ftr-337	697	4	auerbach	auerbach	PROPN
ftr-337	697	5	remark	remark	NOUN
ftr-337	697	6	:	:	PUNCT
ftr-337	697	7	[	[	X
ftr-337	697	8	i]f	i]f	ADP
ftr-337	697	9	the	the	DET
ftr-337	697	10	purpose	purpose	NOUN
ftr-337	697	11	of	of	ADP
ftr-337	697	12	acrs	acr	NOUN
ftr-337	697	13	and	and	CCONJ
ftr-337	697	14	the	the	DET
ftr-337	697	15	itc	itc	PROPN
ftr-337	697	16	is	be	AUX
ftr-337	697	17	to	to	PART
ftr-337	697	18	reduce	reduce	VERB
ftr-337	697	19	capital	capital	NOUN
ftr-337	697	20	income	income	NOUN
ftr-337	697	21	taxation	taxation	NOUN
ftr-337	697	22	,	,	PUNCT
ftr-337	697	23	loss	loss	NOUN
ftr-337	697	24	companies	company	NOUN
ftr-337	697	25	should	should	AUX
ftr-337	697	26	not	not	PART
ftr-337	697	27	be	be	AUX
ftr-337	697	28	included	include	VERB
ftr-337	697	29	among	among	ADP
ftr-337	697	30	the	the	DET
ftr-337	697	31	beneficiaries	beneficiary	NOUN
ftr-337	697	32	of	of	ADP
ftr-337	697	33	these	these	DET
ftr-337	697	34	provisions	provision	NOUN
ftr-337	697	35	,	,	PUNCT
ftr-337	697	36	because	because	SCONJ
ftr-337	697	37	such	such	ADJ
ftr-337	697	38	companies	company	NOUN
ftr-337	697	39	are	be	AUX
ftr-337	697	40	656	656	NUM
ftr-337	697	41	florida	florida	PROPN
ftr-337	697	42	tax	tax	NOUN
ftr-337	697	43	review	review	NOUN
ftr-337	697	44	[	[	X
ftr-337	697	45	vol.12:9	vol.12:9	NOUN
ftr-337	697	46	operated	operate	VERB
ftr-337	697	47	to	to	AUX
ftr-337	697	48	de	de	VERB
ftr-337	697	49	-	-	VERB
ftr-337	697	50	link	link	VERB
ftr-337	697	51	the	the	DET
ftr-337	697	52	tax	tax	NOUN
ftr-337	697	53	benefits	benefit	NOUN
ftr-337	697	54	from	from	ADP
ftr-337	697	55	the	the	DET
ftr-337	697	56	asset	asset	NOUN
ftr-337	697	57	upon	upon	SCONJ
ftr-337	697	58	which	which	PRON
ftr-337	697	59	predicated	predicate	VERB
ftr-337	697	60	and	and	CCONJ
ftr-337	697	61	deliver	deliver	VERB
ftr-337	697	62	a	a	DET
ftr-337	697	63	cash	cash	NOUN
ftr-337	697	64	benefit	benefit	NOUN
ftr-337	697	65	to	to	ADP
ftr-337	697	66	the	the	DET
ftr-337	697	67	transferor	transferor	NOUN
ftr-337	697	68	divorced	divorce	VERB
ftr-337	697	69	from	from	ADP
ftr-337	697	70	any	any	DET
ftr-337	697	71	future	future	ADJ
ftr-337	697	72	production	production	NOUN
ftr-337	697	73	of	of	ADP
ftr-337	697	74	income	income	NOUN
ftr-337	697	75	by	by	ADP
ftr-337	697	76	the	the	DET
ftr-337	697	77	asset	asset	NOUN
ftr-337	697	78	—	—	PUNCT
ftr-337	697	79	the	the	DET
ftr-337	697	80	hallmark	hallmark	NOUN
ftr-337	697	81	of	of	ADP
ftr-337	697	82	a	a	DET
ftr-337	697	83	subsidy	subsidy	NOUN
ftr-337	697	84	.	.	PUNCT
ftr-337	698	1	101	101	NUM
ftr-337	698	2	interestingly	interestingly	ADV
ftr-337	698	3	,	,	PUNCT
ftr-337	698	4	in	in	ADP
ftr-337	698	5	the	the	DET
ftr-337	698	6	period	period	NOUN
ftr-337	698	7	leading	lead	VERB
ftr-337	698	8	up	up	ADP
ftr-337	698	9	to	to	ADP
ftr-337	698	10	enactment	enactment	NOUN
ftr-337	698	11	of	of	ADP
ftr-337	698	12	erta	erta	NOUN
ftr-337	698	13	,	,	PUNCT
ftr-337	698	14	prior	prior	ADV
ftr-337	698	15	to	to	ADP
ftr-337	698	16	turning	turn	VERB
ftr-337	698	17	to	to	ADP
ftr-337	698	18	the	the	DET
ftr-337	698	19	safe	safe	ADJ
ftr-337	698	20	harbor	harbor	NOUN
ftr-337	698	21	leasing	leasing	NOUN
ftr-337	698	22	solution	solution	NOUN
ftr-337	698	23	,	,	PUNCT
ftr-337	698	24	congress	congress	PROPN
ftr-337	698	25	gave	give	VERB
ftr-337	698	26	some	some	DET
ftr-337	698	27	consideration	consideration	NOUN
ftr-337	698	28	to	to	ADP
ftr-337	698	29	making	make	VERB
ftr-337	698	30	the	the	DET
ftr-337	698	31	investment	investment	NOUN
ftr-337	698	32	credit	credit	NOUN
ftr-337	698	33	refundable	refundable	ADJ
ftr-337	698	34	102	102	NUM
ftr-337	698	35	in	in	ADP
ftr-337	698	36	order	order	NOUN
ftr-337	698	37	that	that	PRON
ftr-337	698	38	start	start	VERB
ftr-337	698	39	-	-	PUNCT
ftr-337	698	40	up	up	ADP
ftr-337	698	41	companies	company	NOUN
ftr-337	698	42	and	and	CCONJ
ftr-337	698	43	loss	loss	NOUN
ftr-337	698	44	companies	company	NOUN
ftr-337	698	45	not	not	PART
ftr-337	698	46	otherwise	otherwise	ADV
ftr-337	698	47	in	in	ADP
ftr-337	698	48	a	a	DET
ftr-337	698	49	position	position	NOUN
ftr-337	698	50	to	to	PART
ftr-337	698	51	take	take	VERB
ftr-337	698	52	advantage	advantage	NOUN
ftr-337	698	53	of	of	ADP
ftr-337	698	54	the	the	DET
ftr-337	698	55	credit	credit	NOUN
ftr-337	698	56	on	on	ADP
ftr-337	698	57	a	a	DET
ftr-337	698	58	current	current	ADJ
ftr-337	698	59	basis	basis	NOUN
ftr-337	698	60	would	would	AUX
ftr-337	698	61	be	be	AUX
ftr-337	698	62	on	on	ADP
ftr-337	698	63	par	par	NOUN
ftr-337	698	64	with	with	ADP
ftr-337	698	65	profitable	profitable	ADJ
ftr-337	698	66	companies	company	NOUN
ftr-337	698	67	able	able	ADJ
ftr-337	698	68	to	to	PART
ftr-337	698	69	make	make	VERB
ftr-337	698	70	full	full	ADJ
ftr-337	698	71	use	use	NOUN
ftr-337	698	72	of	of	ADP
ftr-337	698	73	the	the	DET
ftr-337	698	74	credit	credit	NOUN
ftr-337	698	75	.	.	PUNCT
ftr-337	699	1	103	103	NUM
ftr-337	700	1	the	the	DET
ftr-337	700	2	portion	portion	NOUN
ftr-337	700	3	of	of	ADP
ftr-337	700	4	the	the	DET
ftr-337	700	5	credit	credit	NOUN
ftr-337	700	6	in	in	ADP
ftr-337	700	7	excess	excess	NOUN
ftr-337	700	8	of	of	ADP
ftr-337	700	9	the	the	DET
ftr-337	700	10	company	company	NOUN
ftr-337	700	11	’s	’s	PART
ftr-337	700	12	current	current	ADJ
ftr-337	700	13	tax	tax	NOUN
ftr-337	700	14	liability	liability	NOUN
ftr-337	700	15	would	would	AUX
ftr-337	700	16	trigger	trigger	VERB
ftr-337	700	17	a	a	DET
ftr-337	700	18	right	right	NOUN
ftr-337	700	19	on	on	ADP
ftr-337	700	20	the	the	DET
ftr-337	700	21	part	part	NOUN
ftr-337	700	22	of	of	ADP
ftr-337	700	23	the	the	DET
ftr-337	700	24	company	company	NOUN
ftr-337	700	25	to	to	ADP
ftr-337	700	26	a	a	DET
ftr-337	700	27	cash	cash	NOUN
ftr-337	700	28	payment	payment	NOUN
ftr-337	700	29	(	(	PUNCT
ftr-337	700	30	subsidy	subsidy	NOUN
ftr-337	700	31	)	)	PUNCT
ftr-337	700	32	from	from	ADP
ftr-337	700	33	the	the	DET
ftr-337	700	34	government	government	NOUN
ftr-337	700	35	.	.	PUNCT
ftr-337	701	1	as	as	SCONJ
ftr-337	701	2	discussed	discuss	VERB
ftr-337	701	3	above	above	ADV
ftr-337	701	4	,	,	PUNCT
ftr-337	701	5	refundability	refundability	NOUN
ftr-337	701	6	already	already	ADV
ftr-337	701	7	had	have	AUX
ftr-337	701	8	been	be	AUX
ftr-337	701	9	experimented	experiment	VERB
ftr-337	701	10	with	with	ADP
ftr-337	701	11	in	in	ADP
ftr-337	701	12	the	the	DET
ftr-337	701	13	context	context	NOUN
ftr-337	701	14	of	of	ADP
ftr-337	701	15	the	the	DET
ftr-337	701	16	energy	energy	NOUN
ftr-337	701	17	credit	credit	NOUN
ftr-337	701	18	in	in	ADP
ftr-337	701	19	1978	1978	NUM
ftr-337	701	20	and	and	CCONJ
ftr-337	701	21	was	be	AUX
ftr-337	701	22	newly	newly	ADV
ftr-337	701	23	repealed	repeal	VERB
ftr-337	701	24	at	at	ADP
ftr-337	701	25	this	this	DET
ftr-337	701	26	juncture	juncture	NOUN
ftr-337	701	27	.	.	PUNCT
ftr-337	702	1	the	the	DET
ftr-337	702	2	idea	idea	NOUN
ftr-337	702	3	of	of	ADP
ftr-337	702	4	making	make	VERB
ftr-337	702	5	the	the	DET
ftr-337	702	6	credit	credit	NOUN
ftr-337	702	7	refundable	refundable	ADJ
ftr-337	702	8	reportedly	reportedly	ADV
ftr-337	702	9	was	be	AUX
ftr-337	702	10	set	set	VERB
ftr-337	702	11	aside	aside	ADV
ftr-337	702	12	due	due	ADP
ftr-337	702	13	to	to	ADP
ftr-337	702	14	concerns	concern	NOUN
ftr-337	702	15	as	as	ADP
ftr-337	702	16	to	to	ADP
ftr-337	702	17	the	the	DET
ftr-337	702	18	potential	potential	NOUN
ftr-337	702	19	for	for	ADP
ftr-337	702	20	fraud	fraud	NOUN
ftr-337	702	21	and	and	CCONJ
ftr-337	702	22	abuse	abuse	NOUN
ftr-337	702	23	and	and	CCONJ
ftr-337	702	24	,	,	PUNCT
ftr-337	702	25	perhaps	perhaps	ADV
ftr-337	702	26	more	more	ADV
ftr-337	702	27	pointedly	pointedly	ADV
ftr-337	702	28	,	,	PUNCT
ftr-337	702	29	the	the	DET
ftr-337	702	30	possible	possible	ADJ
ftr-337	702	31	requirement	requirement	NOUN
ftr-337	702	32	for	for	ADP
ftr-337	702	33	an	an	DET
ftr-337	702	34	appropriation	appropriation	NOUN
ftr-337	702	35	and	and	CCONJ
ftr-337	702	36	involvement	involvement	NOUN
ftr-337	702	37	of	of	ADP
ftr-337	702	38	the	the	DET
ftr-337	702	39	appropriations	appropriation	NOUN
ftr-337	702	40	committee	committee	NOUN
ftr-337	702	41	in	in	ADP
ftr-337	702	42	the	the	DET
ftr-337	702	43	tax	tax	NOUN
ftr-337	702	44	legislative	legislative	ADJ
ftr-337	702	45	function	function	NOUN
ftr-337	702	46	.	.	PUNCT
ftr-337	703	1	104	104	NUM
ftr-337	703	2	in	in	ADP
ftr-337	703	3	addition	addition	NOUN
ftr-337	703	4	,	,	PUNCT
ftr-337	703	5	it	it	PRON
ftr-337	703	6	already	already	ADV
ftr-337	703	7	effectively	effectively	ADV
ftr-337	703	8	exempt	exempt	ADJ
ftr-337	703	9	.	.	PUNCT
ftr-337	704	1	if	if	SCONJ
ftr-337	704	2	,	,	PUNCT
ftr-337	704	3	however	however	ADV
ftr-337	704	4	,	,	PUNCT
ftr-337	704	5	acrs	acr	NOUN
ftr-337	704	6	and	and	CCONJ
ftr-337	704	7	the	the	DET
ftr-337	704	8	itc	itc	PROPN
ftr-337	704	9	are	be	AUX
ftr-337	704	10	considered	consider	VERB
ftr-337	704	11	subsidies	subsidy	NOUN
ftr-337	704	12	rather	rather	ADV
ftr-337	704	13	than	than	ADP
ftr-337	704	14	a	a	DET
ftr-337	704	15	means	means	NOUN
ftr-337	704	16	of	of	ADP
ftr-337	704	17	reducing	reduce	VERB
ftr-337	704	18	capital	capital	NOUN
ftr-337	704	19	income	income	NOUN
ftr-337	704	20	taxation	taxation	NOUN
ftr-337	704	21	,	,	PUNCT
ftr-337	704	22	the	the	DET
ftr-337	704	23	principle	principle	NOUN
ftr-337	704	24	of	of	ADP
ftr-337	704	25	competitive	competitive	ADJ
ftr-337	704	26	neutrality	neutrality	NOUN
ftr-337	704	27	supports	support	NOUN
ftr-337	704	28	extending	extend	VERB
ftr-337	704	29	these	these	DET
ftr-337	704	30	subsidies	subsidy	NOUN
ftr-337	704	31	to	to	ADP
ftr-337	704	32	loss	loss	NOUN
ftr-337	704	33	companies	company	NOUN
ftr-337	704	34	.	.	PUNCT
ftr-337	704	35	.	.	PUNCT
ftr-337	705	1	.	.	PUNCT
ftr-337	705	2	.	.	PUNCT
ftr-337	706	1	warren	warren	PROPN
ftr-337	706	2	&	&	CCONJ
ftr-337	706	3	auerbach	auerbach	PROPN
ftr-337	706	4	,	,	PUNCT
ftr-337	706	5	fiction	fiction	NOUN
ftr-337	706	6	of	of	ADP
ftr-337	706	7	safe	safe	ADJ
ftr-337	706	8	harbor	harbor	NOUN
ftr-337	706	9	leasing	leasing	NOUN
ftr-337	706	10	,	,	PUNCT
ftr-337	706	11	supra	supra	PROPN
ftr-337	706	12	note	note	PROPN
ftr-337	706	13	86	86	NUM
ftr-337	706	14	,	,	PUNCT
ftr-337	706	15	at	at	ADP
ftr-337	706	16	1760–61	1760–61	NUM
ftr-337	706	17	(	(	PUNCT
ftr-337	706	18	footnote	footnote	NOUN
ftr-337	706	19	omitted	omit	VERB
ftr-337	706	20	)	)	PUNCT
ftr-337	706	21	.	.	PUNCT
ftr-337	707	1	the	the	DET
ftr-337	707	2	transfer	transfer	NOUN
ftr-337	707	3	mechanism	mechanism	NOUN
ftr-337	707	4	,	,	PUNCT
ftr-337	707	5	of	of	ADP
ftr-337	707	6	course	course	NOUN
ftr-337	707	7	,	,	PUNCT
ftr-337	707	8	is	be	AUX
ftr-337	707	9	a	a	DET
ftr-337	707	10	way	way	NOUN
ftr-337	707	11	of	of	ADP
ftr-337	707	12	extending	extend	VERB
ftr-337	707	13	the	the	DET
ftr-337	707	14	subsidy	subsidy	NOUN
ftr-337	707	15	to	to	ADP
ftr-337	707	16	loss	loss	NOUN
ftr-337	707	17	companies	company	NOUN
ftr-337	707	18	.	.	PUNCT
ftr-337	708	1	101	101	NUM
ftr-337	708	2	.	.	PUNCT
ftr-337	709	1	so	so	ADV
ftr-337	709	2	viewed	view	VERB
ftr-337	709	3	,	,	PUNCT
ftr-337	709	4	acrs	acr	NOUN
ftr-337	709	5	and	and	CCONJ
ftr-337	709	6	the	the	DET
ftr-337	709	7	itc	itc	PROPN
ftr-337	709	8	“	"	PUNCT
ftr-337	709	9	constitute	constitute	VERB
ftr-337	709	10	an	an	DET
ftr-337	709	11	expenditure	expenditure	NOUN
ftr-337	709	12	program	program	NOUN
ftr-337	709	13	by	by	ADP
ftr-337	709	14	which	which	PRON
ftr-337	709	15	the	the	DET
ftr-337	709	16	government	government	NOUN
ftr-337	709	17	intends	intend	VERB
ftr-337	709	18	to	to	PART
ftr-337	709	19	reduce	reduce	VERB
ftr-337	709	20	the	the	DET
ftr-337	709	21	price	price	NOUN
ftr-337	709	22	of	of	ADP
ftr-337	709	23	recovery	recovery	NOUN
ftr-337	709	24	property	property	NOUN
ftr-337	709	25	in	in	ADP
ftr-337	709	26	order	order	NOUN
ftr-337	709	27	to	to	PART
ftr-337	709	28	encourage	encourage	VERB
ftr-337	709	29	its	its	PRON
ftr-337	709	30	purchase	purchase	NOUN
ftr-337	709	31	,	,	PUNCT
ftr-337	709	32	capital	capital	NOUN
ftr-337	709	33	formation	formation	NOUN
ftr-337	709	34	,	,	PUNCT
ftr-337	709	35	and	and	CCONJ
ftr-337	709	36	the	the	DET
ftr-337	709	37	economic	economic	ADJ
ftr-337	709	38	benefits	benefit	NOUN
ftr-337	709	39	that	that	PRON
ftr-337	709	40	are	be	AUX
ftr-337	709	41	thought	think	VERB
ftr-337	709	42	to	to	PART
ftr-337	709	43	ensue	ensue	VERB
ftr-337	709	44	.	.	PUNCT
ftr-337	709	45	”	"	PUNCT
ftr-337	710	1	i	i	PRON
ftr-337	710	2	d.	d.	PROPN
ftr-337	710	3	at	at	ADP
ftr-337	710	4	1758	1758	NUM
ftr-337	710	5	.	.	PUNCT
ftr-337	711	1	102	102	NUM
ftr-337	711	2	.	.	PUNCT
ftr-337	712	1	see	see	VERB
ftr-337	712	2	koffey	koffey	NOUN
ftr-337	712	3	,	,	PUNCT
ftr-337	712	4	supra	supra	PROPN
ftr-337	712	5	note	note	PROPN
ftr-337	712	6	88	88	NUM
ftr-337	712	7	,	,	PUNCT
ftr-337	712	8	at	at	ADP
ftr-337	712	9	2–3	2–3	NUM
ftr-337	712	10	(	(	PUNCT
ftr-337	712	11	recounting	recount	VERB
ftr-337	712	12	that	that	SCONJ
ftr-337	712	13	senator	senator	PROPN
ftr-337	712	14	danforth	danforth	PROPN
ftr-337	712	15	,	,	PUNCT
ftr-337	712	16	a	a	DET
ftr-337	712	17	member	member	NOUN
ftr-337	712	18	of	of	ADP
ftr-337	712	19	the	the	DET
ftr-337	712	20	senate	senate	PROPN
ftr-337	712	21	finance	finance	PROPN
ftr-337	712	22	committee	committee	NOUN
ftr-337	712	23	,	,	PUNCT
ftr-337	712	24	endorsed	endorse	VERB
ftr-337	712	25	this	this	DET
ftr-337	712	26	idea	idea	NOUN
ftr-337	712	27	)	)	PUNCT
ftr-337	712	28	.	.	PUNCT
ftr-337	713	1	103	103	NUM
ftr-337	713	2	.	.	PUNCT
ftr-337	714	1	see	see	VERB
ftr-337	714	2	supra	supra	PROPN
ftr-337	714	3	note	note	PROPN
ftr-337	714	4	100	100	NUM
ftr-337	714	5	and	and	CCONJ
ftr-337	714	6	accompanying	accompany	VERB
ftr-337	714	7	text	text	NOUN
ftr-337	714	8	(	(	PUNCT
ftr-337	714	9	alluding	allude	VERB
ftr-337	714	10	to	to	ADP
ftr-337	714	11	the	the	DET
ftr-337	714	12	concept	concept	NOUN
ftr-337	714	13	of	of	ADP
ftr-337	714	14	“	"	PUNCT
ftr-337	714	15	competitive	competitive	ADJ
ftr-337	714	16	neutrality	neutrality	NOUN
ftr-337	714	17	”	"	PUNCT
ftr-337	714	18	)	)	PUNCT
ftr-337	714	19	.	.	PUNCT
ftr-337	715	1	104	104	X
ftr-337	715	2	.	.	PUNCT
ftr-337	716	1	see	see	VERB
ftr-337	716	2	127	127	NUM
ftr-337	716	3	cong	cong	NOUN
ftr-337	716	4	.	.	PUNCT
ftr-337	717	1	rec	rec	PROPN
ftr-337	717	2	.	.	PUNCT
ftr-337	718	1	30,916–17	30,916–17	NUM
ftr-337	718	2	(	(	PUNCT
ftr-337	718	3	1981	1981	NUM
ftr-337	718	4	)	)	PUNCT
ftr-337	718	5	(	(	PUNCT
ftr-337	718	6	statement	statement	NOUN
ftr-337	718	7	of	of	ADP
ftr-337	718	8	senator	senator	PROPN
ftr-337	718	9	russell	russell	PROPN
ftr-337	718	10	b.	b.	PROPN
ftr-337	718	11	long	long	ADV
ftr-337	718	12	)	)	PUNCT
ftr-337	719	1	[	[	X
ftr-337	719	2	hereinafter	hereinafter	NOUN
ftr-337	719	3	statement	statement	NOUN
ftr-337	719	4	of	of	ADP
ftr-337	719	5	senator	senator	PROPN
ftr-337	719	6	long	long	ADV
ftr-337	719	7	]	]	X
ftr-337	719	8	:	:	PUNCT
ftr-337	719	9	mr	mr	PROPN
ftr-337	719	10	.	.	PROPN
ftr-337	719	11	president	president	PROPN
ftr-337	719	12	,	,	PUNCT
ftr-337	719	13	this	this	DET
ftr-337	719	14	senator	senator	NOUN
ftr-337	719	15	has	have	AUX
ftr-337	719	16	always	always	ADV
ftr-337	719	17	felt	feel	VERB
ftr-337	719	18	that	that	SCONJ
ftr-337	719	19	it	it	PRON
ftr-337	719	20	would	would	AUX
ftr-337	719	21	have	have	AUX
ftr-337	719	22	made	make	VERB
ftr-337	719	23	even	even	ADV
ftr-337	719	24	better	well	ADJ
ftr-337	719	25	sense	sense	NOUN
ftr-337	719	26	to	to	PART
ftr-337	719	27	say	say	VERB
ftr-337	719	28	with	with	ADP
ftr-337	719	29	the	the	DET
ftr-337	719	30	investment	investment	NOUN
ftr-337	719	31	tax	tax	NOUN
ftr-337	719	32	credit	credit	NOUN
ftr-337	719	33	that	that	PRON
ftr-337	719	34	it	it	PRON
ftr-337	719	35	was	be	AUX
ftr-337	719	36	refundable	refundable	ADJ
ftr-337	719	37	.	.	PUNCT
ftr-337	719	38	.	.	PUNCT
ftr-337	719	39	.	.	PUNCT
ftr-337	719	40	.	.	PUNCT
ftr-337	720	1	some	some	DET
ftr-337	720	2	years	year	NOUN
ftr-337	720	3	ago	ago	ADV
ftr-337	720	4	senator	senator	PROPN
ftr-337	720	5	kennedy	kennedy	PROPN
ftr-337	720	6	joined	join	VERB
ftr-337	720	7	me	i	PRON
ftr-337	720	8	in	in	ADP
ftr-337	720	9	offering	offer	VERB
ftr-337	720	10	just	just	ADV
ftr-337	720	11	such	such	DET
ftr-337	720	12	a	a	DET
ftr-337	720	13	bill	bill	NOUN
ftr-337	720	14	.	.	PUNCT
ftr-337	721	1	i	i	PRON
ftr-337	721	2	see	see	VERB
ftr-337	721	3	my	my	PRON
ftr-337	721	4	friend	friend	NOUN
ftr-337	721	5	from	from	ADP
ftr-337	721	6	new	new	PROPN
ftr-337	721	7	jersey	jersey	PROPN
ftr-337	721	8	(	(	PUNCT
ftr-337	721	9	mr	mr	PROPN
ftr-337	721	10	.	.	PROPN
ftr-337	721	11	bradley	bradley	PROPN
ftr-337	721	12	)	)	PUNCT
ftr-337	721	13	finds	find	VERB
ftr-337	721	14	some	some	DET
ftr-337	721	15	appeal	appeal	NOUN
ftr-337	721	16	in	in	ADP
ftr-337	721	17	that	that	DET
ftr-337	721	18	approach	approach	NOUN
ftr-337	721	19	.	.	PUNCT
ftr-337	722	1	i	i	PRON
ftr-337	722	2	say	say	VERB
ftr-337	722	3	you	you	PRON
ftr-337	722	4	would	would	AUX
ftr-337	722	5	not	not	PART
ftr-337	722	6	have	have	VERB
ftr-337	722	7	to	to	PART
ftr-337	722	8	have	have	VERB
ftr-337	722	9	a	a	DET
ftr-337	722	10	leasing	leasing	NOUN
ftr-337	722	11	arrangement	arrangement	NOUN
ftr-337	722	12	.	.	PUNCT
ftr-337	722	13	.	.	PUNCT
ftr-337	722	14	.	.	PUNCT
ftr-337	722	15	.	.	PUNCT
ftr-337	723	1	that	that	PRON
ftr-337	723	2	would	would	AUX
ftr-337	723	3	be	be	AUX
ftr-337	723	4	the	the	DET
ftr-337	723	5	logical	logical	ADJ
ftr-337	723	6	way	way	NOUN
ftr-337	723	7	or	or	CCONJ
ftr-337	723	8	the	the	DET
ftr-337	723	9	most	most	ADV
ftr-337	723	10	logical	logical	ADJ
ftr-337	723	11	way	way	NOUN
ftr-337	723	12	to	to	PART
ftr-337	723	13	do	do	VERB
ftr-337	723	14	it	it	PRON
ftr-337	723	15	.	.	PUNCT
ftr-337	724	1	but	but	CCONJ
ftr-337	724	2	if	if	SCONJ
ftr-337	724	3	you	you	PRON
ftr-337	724	4	seek	seek	VERB
ftr-337	724	5	to	to	PART
ftr-337	724	6	do	do	VERB
ftr-337	724	7	it	it	PRON
ftr-337	724	8	that	that	DET
ftr-337	724	9	way	way	NOUN
ftr-337	724	10	,	,	PUNCT
ftr-337	724	11	you	you	PRON
ftr-337	724	12	run	run	VERB
ftr-337	724	13	into	into	ADP
ftr-337	724	14	a	a	DET
ftr-337	724	15	problem	problem	NOUN
ftr-337	724	16	.	.	PUNCT
ftr-337	725	1	the	the	DET
ftr-337	725	2	2012	2012	NUM
ftr-337	725	3	]	]	PUNCT
ftr-337	725	4	monetization	monetization	NOUN
ftr-337	725	5	of	of	ADP
ftr-337	725	6	business	business	NOUN
ftr-337	725	7	tax	tax	NOUN
ftr-337	725	8	credits	credit	NOUN
ftr-337	725	9	657	657	NUM
ftr-337	725	10	was	be	AUX
ftr-337	725	11	perceived	perceive	VERB
ftr-337	725	12	that	that	SCONJ
ftr-337	725	13	a	a	DET
ftr-337	725	14	refundable	refundable	ADJ
ftr-337	725	15	credit	credit	NOUN
ftr-337	725	16	would	would	AUX
ftr-337	725	17	not	not	PART
ftr-337	725	18	have	have	AUX
ftr-337	725	19	allowed	allow	VERB
ftr-337	725	20	for	for	ADP
ftr-337	725	21	sufficient	sufficient	ADJ
ftr-337	725	22	flexibility	flexibility	NOUN
ftr-337	725	23	as	as	ADP
ftr-337	725	24	to	to	ADP
ftr-337	725	25	the	the	DET
ftr-337	725	26	party	party	NOUN
ftr-337	725	27	to	to	PART
ftr-337	725	28	be	be	AUX
ftr-337	725	29	allocated	allocate	VERB
ftr-337	725	30	acrs	acr	NOUN
ftr-337	725	31	deductions	deduction	NOUN
ftr-337	725	32	with	with	ADP
ftr-337	725	33	respect	respect	NOUN
ftr-337	725	34	to	to	ADP
ftr-337	725	35	qualified	qualified	ADJ
ftr-337	725	36	property	property	NOUN
ftr-337	725	37	(	(	PUNCT
ftr-337	725	38	whereas	whereas	SCONJ
ftr-337	725	39	the	the	DET
ftr-337	725	40	safe	safe	ADJ
ftr-337	725	41	harbor	harbor	NOUN
ftr-337	725	42	leasing	leasing	NOUN
ftr-337	725	43	rules	rule	NOUN
ftr-337	725	44	effected	effect	VERB
ftr-337	725	45	a	a	DET
ftr-337	725	46	transfer	transfer	NOUN
ftr-337	725	47	of	of	ADP
ftr-337	725	48	the	the	DET
ftr-337	725	49	right	right	NOUN
ftr-337	725	50	to	to	ADP
ftr-337	725	51	these	these	DET
ftr-337	725	52	deductions	deduction	NOUN
ftr-337	725	53	via	via	ADP
ftr-337	725	54	election	election	NOUN
ftr-337	725	55	)	)	PUNCT
ftr-337	725	56	.	.	PUNCT
ftr-337	726	1	105	105	NUM
ftr-337	726	2	the	the	DET
ftr-337	726	3	concern	concern	NOUN
ftr-337	726	4	about	about	ADP
ftr-337	726	5	fraud	fraud	NOUN
ftr-337	726	6	and	and	CCONJ
ftr-337	726	7	abuse	abuse	NOUN
ftr-337	726	8	is	be	AUX
ftr-337	726	9	often	often	ADV
ftr-337	726	10	cited	cite	VERB
ftr-337	726	11	by	by	ADP
ftr-337	726	12	those	those	PRON
ftr-337	726	13	opposed	oppose	VERB
ftr-337	726	14	to	to	ADP
ftr-337	726	15	liberal	liberal	ADJ
ftr-337	726	16	use	use	NOUN
ftr-337	726	17	of	of	ADP
ftr-337	726	18	refundable	refundable	ADJ
ftr-337	726	19	credits	credit	NOUN
ftr-337	726	20	as	as	ADP
ftr-337	726	21	a	a	DET
ftr-337	726	22	mechanism	mechanism	NOUN
ftr-337	726	23	for	for	ADP
ftr-337	726	24	implementing	implement	VERB
ftr-337	726	25	social	social	ADJ
ftr-337	726	26	goals	goal	NOUN
ftr-337	726	27	.	.	PUNCT
ftr-337	727	1	106	106	NUM
ftr-337	728	1	the	the	DET
ftr-337	728	2	fact	fact	NOUN
ftr-337	728	3	that	that	SCONJ
ftr-337	728	4	refundability	refundability	NOUN
ftr-337	728	5	was	be	AUX
ftr-337	728	6	perceived	perceive	VERB
ftr-337	728	7	as	as	ADP
ftr-337	728	8	encroaching	encroach	VERB
ftr-337	728	9	on	on	ADP
ftr-337	728	10	the	the	DET
ftr-337	728	11	province	province	NOUN
ftr-337	728	12	of	of	ADP
ftr-337	728	13	the	the	DET
ftr-337	728	14	appropriations	appropriation	NOUN
ftr-337	728	15	committee	committee	NOUN
ftr-337	728	16	,	,	PUNCT
ftr-337	728	17	whereas	whereas	SCONJ
ftr-337	728	18	transferability	transferability	NOUN
ftr-337	728	19	was	be	AUX
ftr-337	728	20	not	not	PART
ftr-337	728	21	,	,	PUNCT
ftr-337	728	22	perhaps	perhaps	ADV
ftr-337	728	23	underscores	underscore	VERB
ftr-337	728	24	a	a	DET
ftr-337	728	25	failure	failure	NOUN
ftr-337	728	26	of	of	ADP
ftr-337	728	27	the	the	DET
ftr-337	728	28	system	system	NOUN
ftr-337	728	29	.	.	PUNCT
ftr-337	729	1	107	107	NUM
ftr-337	729	2	appropriations	appropriation	NOUN
ftr-337	729	3	committee	committee	NOUN
ftr-337	729	4	feels	feel	VERB
ftr-337	729	5	that	that	SCONJ
ftr-337	729	6	we	we	PRON
ftr-337	729	7	might	might	AUX
ftr-337	729	8	use	use	VERB
ftr-337	729	9	a	a	DET
ftr-337	729	10	refundable	refundable	ADJ
ftr-337	729	11	tax	tax	NOUN
ftr-337	729	12	credit	credit	NOUN
ftr-337	729	13	,	,	PUNCT
ftr-337	729	14	even	even	ADV
ftr-337	729	15	though	though	SCONJ
ftr-337	729	16	it	it	PRON
ftr-337	729	17	might	might	AUX
ftr-337	729	18	be	be	AUX
ftr-337	729	19	a	a	DET
ftr-337	729	20	good	good	ADJ
ftr-337	729	21	device	device	NOUN
ftr-337	729	22	in	in	ADP
ftr-337	729	23	certain	certain	ADJ
ftr-337	729	24	situations	situation	NOUN
ftr-337	729	25	it	it	PRON
ftr-337	729	26	might	might	AUX
ftr-337	729	27	tend	tend	VERB
ftr-337	729	28	to	to	PART
ftr-337	729	29	be	be	AUX
ftr-337	729	30	used	use	VERB
ftr-337	729	31	in	in	ADP
ftr-337	729	32	lieu	lieu	NOUN
ftr-337	729	33	of	of	ADP
ftr-337	729	34	an	an	DET
ftr-337	729	35	appropriation	appropriation	NOUN
ftr-337	729	36	to	to	PART
ftr-337	729	37	do	do	VERB
ftr-337	729	38	something	something	PRON
ftr-337	729	39	.	.	PUNCT
ftr-337	730	1	and	and	CCONJ
ftr-337	730	2	so	so	ADV
ftr-337	730	3	our	our	PRON
ftr-337	730	4	friends	friend	NOUN
ftr-337	730	5	on	on	ADP
ftr-337	730	6	the	the	DET
ftr-337	730	7	appropriations	appropriation	NOUN
ftr-337	730	8	committee	committee	PROPN
ftr-337	730	9	tend	tend	VERB
ftr-337	730	10	to	to	PART
ftr-337	730	11	resist	resist	VERB
ftr-337	730	12	very	very	ADV
ftr-337	730	13	bitterly	bitterly	ADV
ftr-337	730	14	,	,	PUNCT
ftr-337	730	15	in	in	ADP
ftr-337	730	16	a	a	DET
ftr-337	730	17	determined	determined	ADJ
ftr-337	730	18	fashion	fashion	NOUN
ftr-337	730	19	,	,	PUNCT
ftr-337	730	20	to	to	PART
ftr-337	730	21	use	use	VERB
ftr-337	730	22	of	of	ADP
ftr-337	730	23	a	a	DET
ftr-337	730	24	refundable	refundable	ADJ
ftr-337	730	25	tax	tax	NOUN
ftr-337	730	26	credit	credit	NOUN
ftr-337	730	27	to	to	PART
ftr-337	730	28	achieve	achieve	VERB
ftr-337	730	29	such	such	DET
ftr-337	730	30	a	a	DET
ftr-337	730	31	purpose	purpose	NOUN
ftr-337	730	32	.	.	PUNCT
ftr-337	730	33	.	.	PUNCT
ftr-337	730	34	.	.	PUNCT
ftr-337	730	35	.	.	PUNCT
ftr-337	731	1	now	now	ADV
ftr-337	731	2	,	,	PUNCT
ftr-337	731	3	if	if	SCONJ
ftr-337	731	4	we	we	PRON
ftr-337	731	5	are	be	AUX
ftr-337	731	6	not	not	PART
ftr-337	731	7	going	go	VERB
ftr-337	731	8	to	to	PART
ftr-337	731	9	use	use	VERB
ftr-337	731	10	that	that	PRON
ftr-337	731	11	,	,	PUNCT
ftr-337	731	12	then	then	ADV
ftr-337	731	13	there	there	PRON
ftr-337	731	14	are	be	VERB
ftr-337	731	15	ways	way	NOUN
ftr-337	731	16	the	the	DET
ftr-337	731	17	taxwriting	taxwriting	NOUN
ftr-337	731	18	committee	committee	NOUN
ftr-337	731	19	can	can	AUX
ftr-337	731	20	achieve	achieve	VERB
ftr-337	731	21	the	the	DET
ftr-337	731	22	same	same	ADJ
ftr-337	731	23	purpose	purpose	NOUN
ftr-337	731	24	in	in	ADP
ftr-337	731	25	ways	way	NOUN
ftr-337	731	26	that	that	PRON
ftr-337	731	27	fall	fall	VERB
ftr-337	731	28	entirely	entirely	ADV
ftr-337	731	29	within	within	ADP
ftr-337	731	30	the	the	DET
ftr-337	731	31	jurisdiction	jurisdiction	NOUN
ftr-337	731	32	of	of	ADP
ftr-337	731	33	the	the	DET
ftr-337	731	34	taxwriting	taxwriting	NOUN
ftr-337	731	35	committee	committee	NOUN
ftr-337	731	36	;	;	PUNCT
ftr-337	731	37	hence	hence	ADV
ftr-337	731	38	,	,	PUNCT
ftr-337	731	39	the	the	DET
ftr-337	731	40	leasing	leasing	NOUN
ftr-337	731	41	rule	rule	NOUN
ftr-337	731	42	.	.	PUNCT
ftr-337	731	43	.	.	PUNCT
ftr-337	731	44	.	.	PUNCT
ftr-337	731	45	.	.	PUNCT
ftr-337	732	1	senator	senator	PROPN
ftr-337	732	2	long	long	PROPN
ftr-337	732	3	credits	credit	VERB
ftr-337	732	4	the	the	DET
ftr-337	732	5	safe	safe	ADJ
ftr-337	732	6	harbor	harbor	NOUN
ftr-337	732	7	leasing	leasing	NOUN
ftr-337	732	8	idea	idea	NOUN
ftr-337	732	9	,	,	PUNCT
ftr-337	732	10	not	not	PART
ftr-337	732	11	to	to	ADP
ftr-337	732	12	the	the	DET
ftr-337	732	13	senate	senate	PROPN
ftr-337	732	14	finance	finance	PROPN
ftr-337	732	15	committee	committee	PROPN
ftr-337	732	16	or	or	CCONJ
ftr-337	732	17	the	the	DET
ftr-337	732	18	house	house	NOUN
ftr-337	732	19	ways	way	NOUN
ftr-337	732	20	&	&	CCONJ
ftr-337	732	21	means	mean	VERB
ftr-337	732	22	committee	committee	NOUN
ftr-337	732	23	,	,	PUNCT
ftr-337	732	24	but	but	CCONJ
ftr-337	732	25	to	to	ADP
ftr-337	732	26	a	a	DET
ftr-337	732	27	suggestion	suggestion	NOUN
ftr-337	732	28	made	make	VERB
ftr-337	732	29	by	by	ADP
ftr-337	732	30	the	the	DET
ftr-337	732	31	treasury	treasury	PROPN
ftr-337	732	32	department	department	PROPN
ftr-337	732	33	and	and	CCONJ
ftr-337	732	34	,	,	PUNCT
ftr-337	732	35	in	in	ADP
ftr-337	732	36	particular	particular	ADJ
ftr-337	732	37	,	,	PUNCT
ftr-337	732	38	to	to	ADP
ftr-337	732	39	an	an	DET
ftr-337	732	40	article	article	NOUN
ftr-337	732	41	appearing	appear	VERB
ftr-337	732	42	in	in	ADP
ftr-337	732	43	the	the	DET
ftr-337	732	44	wall	wall	PROPN
ftr-337	732	45	street	street	PROPN
ftr-337	732	46	journal	journal	PROPN
ftr-337	732	47	written	write	VERB
ftr-337	732	48	by	by	ADP
ftr-337	732	49	john	john	PROPN
ftr-337	732	50	e.	e.	PROPN
ftr-337	732	51	chapoton	chapoton	PROPN
ftr-337	732	52	of	of	ADP
ftr-337	732	53	the	the	DET
ftr-337	732	54	treasury	treasury	NOUN
ftr-337	732	55	.	.	PUNCT
ftr-337	733	1	105	105	NUM
ftr-337	733	2	.	.	PUNCT
ftr-337	734	1	see	see	VERB
ftr-337	734	2	koffey	koffey	NOUN
ftr-337	734	3	,	,	PUNCT
ftr-337	734	4	safe	safe	ADJ
ftr-337	734	5	harbor	harbor	NOUN
ftr-337	734	6	leasing	leasing	NOUN
ftr-337	734	7	,	,	PUNCT
ftr-337	734	8	supra	supra	PROPN
ftr-337	734	9	note	note	NOUN
ftr-337	734	10	88	88	NUM
ftr-337	734	11	,	,	PUNCT
ftr-337	734	12	at	at	ADP
ftr-337	734	13	2–3	2–3	NOUN
ftr-337	734	14	.	.	PUNCT
ftr-337	735	1	cf	cf	NOUN
ftr-337	735	2	.	.	PUNCT
ftr-337	736	1	staff	staff	NOUN
ftr-337	736	2	of	of	ADP
ftr-337	736	3	joint	joint	ADJ
ftr-337	736	4	comm	comm	NOUN
ftr-337	736	5	.	.	PUNCT
ftr-337	737	1	on	on	ADP
ftr-337	737	2	taxation	taxation	NOUN
ftr-337	737	3	,	,	PUNCT
ftr-337	737	4	97th	97th	NUM
ftr-337	737	5	cong	cong	NOUN
ftr-337	737	6	.	.	PUNCT
ftr-337	737	7	,	,	PUNCT
ftr-337	737	8	safe	safe	ADJ
ftr-337	737	9	harbor	harbor	NOUN
ftr-337	737	10	leasing	leasing	NOUN
ftr-337	737	11	provisions	provision	NOUN
ftr-337	737	12	under	under	ADP
ftr-337	737	13	accelerated	accelerate	VERB
ftr-337	737	14	cost	cost	NOUN
ftr-337	737	15	recovery	recovery	NOUN
ftr-337	737	16	system	system	NOUN
ftr-337	737	17	2	2	NUM
ftr-337	737	18	(	(	PUNCT
ftr-337	737	19	comm	comm	NOUN
ftr-337	737	20	.	.	PUNCT
ftr-337	738	1	print	print	NOUN
ftr-337	738	2	1981	1981	NUM
ftr-337	738	3	)	)	PUNCT
ftr-337	738	4	,	,	PUNCT
ftr-337	738	5	http://www.jct.gov/publications.html?func=showdown&id=2366	http://www.jct.gov/publications.html?func=showdown&id=2366	PROPN
ftr-337	738	6	:	:	PUNCT
ftr-337	738	7	during	during	ADP
ftr-337	738	8	consideration	consideration	NOUN
ftr-337	738	9	of	of	ADP
ftr-337	738	10	the	the	DET
ftr-337	738	11	tax	tax	NOUN
ftr-337	738	12	bill	bill	NOUN
ftr-337	738	13	,	,	PUNCT
ftr-337	738	14	three	three	NUM
ftr-337	738	15	options	option	NOUN
ftr-337	738	16	were	be	AUX
ftr-337	738	17	considered	consider	VERB
ftr-337	738	18	:	:	PUNCT
ftr-337	738	19	(	(	PUNCT
ftr-337	738	20	1	1	X
ftr-337	738	21	)	)	PUNCT
ftr-337	738	22	a	a	DET
ftr-337	738	23	refundable	refundable	ADJ
ftr-337	738	24	investment	investment	NOUN
ftr-337	738	25	tax	tax	NOUN
ftr-337	738	26	credit	credit	NOUN
ftr-337	738	27	,	,	PUNCT
ftr-337	738	28	(	(	PUNCT
ftr-337	738	29	2	2	X
ftr-337	738	30	)	)	PUNCT
ftr-337	738	31	a	a	DET
ftr-337	738	32	pure	pure	ADJ
ftr-337	738	33	sale	sale	NOUN
ftr-337	738	34	of	of	ADP
ftr-337	738	35	tax	tax	NOUN
ftr-337	738	36	benefits	benefit	NOUN
ftr-337	738	37	,	,	PUNCT
ftr-337	738	38	and	and	CCONJ
ftr-337	738	39	(	(	PUNCT
ftr-337	738	40	3	3	X
ftr-337	738	41	)	)	PUNCT
ftr-337	738	42	a	a	DET
ftr-337	738	43	safe	safe	ADJ
ftr-337	738	44	harbor	harbor	NOUN
ftr-337	738	45	guarantee	guarantee	NOUN
ftr-337	738	46	of	of	ADP
ftr-337	738	47	lease	lease	NOUN
ftr-337	738	48	treatment	treatment	NOUN
ftr-337	738	49	.	.	PUNCT
ftr-337	739	1	the	the	DET
ftr-337	739	2	first	first	ADJ
ftr-337	739	3	two	two	NUM
ftr-337	739	4	options	option	NOUN
ftr-337	739	5	were	be	AUX
ftr-337	739	6	not	not	PART
ftr-337	739	7	adopted	adopt	VERB
ftr-337	739	8	primarily	primarily	ADV
ftr-337	739	9	because	because	SCONJ
ftr-337	739	10	of	of	ADP
ftr-337	739	11	administrative	administrative	ADJ
ftr-337	739	12	difficulties	difficulty	NOUN
ftr-337	739	13	in	in	ADP
ftr-337	739	14	determining	determine	VERB
ftr-337	739	15	whether	whether	SCONJ
ftr-337	739	16	the	the	DET
ftr-337	739	17	property	property	NOUN
ftr-337	739	18	has	have	AUX
ftr-337	739	19	been	be	AUX
ftr-337	739	20	disposed	dispose	VERB
ftr-337	739	21	of	of	ADP
ftr-337	739	22	by	by	ADP
ftr-337	739	23	the	the	DET
ftr-337	739	24	user	user	NOUN
ftr-337	739	25	in	in	ADP
ftr-337	739	26	a	a	DET
ftr-337	739	27	transaction	transaction	NOUN
ftr-337	739	28	requiring	require	VERB
ftr-337	739	29	recapture	recapture	NOUN
ftr-337	739	30	of	of	ADP
ftr-337	739	31	investment	investment	NOUN
ftr-337	739	32	credit	credit	NOUN
ftr-337	739	33	or	or	CCONJ
ftr-337	739	34	depreciation	depreciation	NOUN
ftr-337	739	35	.	.	PUNCT
ftr-337	740	1	instead	instead	ADV
ftr-337	740	2	,	,	PUNCT
ftr-337	740	3	the	the	DET
ftr-337	740	4	leasing	leasing	NOUN
ftr-337	740	5	rules	rule	NOUN
ftr-337	740	6	were	be	AUX
ftr-337	740	7	chosen	choose	VERB
ftr-337	740	8	as	as	ADP
ftr-337	740	9	a	a	DET
ftr-337	740	10	means	means	NOUN
ftr-337	740	11	of	of	ADP
ftr-337	740	12	introducing	introduce	VERB
ftr-337	740	13	a	a	DET
ftr-337	740	14	form	form	NOUN
ftr-337	740	15	of	of	ADP
ftr-337	740	16	transferability	transferability	NOUN
ftr-337	740	17	of	of	ADP
ftr-337	740	18	tax	tax	NOUN
ftr-337	740	19	benefits	benefit	NOUN
ftr-337	740	20	that	that	PRON
ftr-337	740	21	differs	differ	VERB
ftr-337	740	22	from	from	ADP
ftr-337	740	23	pure	pure	ADJ
ftr-337	740	24	transferability	transferability	NOUN
ftr-337	740	25	in	in	ADP
ftr-337	740	26	that	that	SCONJ
ftr-337	740	27	the	the	DET
ftr-337	740	28	lessor	lessor	NOUN
ftr-337	740	29	must	must	AUX
ftr-337	740	30	pick	pick	VERB
ftr-337	740	31	up	up	ADP
ftr-337	740	32	an	an	DET
ftr-337	740	33	income	income	NOUN
ftr-337	740	34	stream	stream	NOUN
ftr-337	740	35	from	from	ADP
ftr-337	740	36	the	the	DET
ftr-337	740	37	transaction	transaction	NOUN
ftr-337	740	38	in	in	ADP
ftr-337	740	39	the	the	DET
ftr-337	740	40	form	form	NOUN
ftr-337	740	41	of	of	ADP
ftr-337	740	42	rent	rent	NOUN
ftr-337	740	43	payments	payment	NOUN
ftr-337	740	44	.	.	PUNCT
ftr-337	741	1	106	106	NUM
ftr-337	741	2	.	.	PUNCT
ftr-337	742	1	this	this	DET
ftr-337	742	2	objection	objection	NOUN
ftr-337	742	3	to	to	ADP
ftr-337	742	4	the	the	DET
ftr-337	742	5	use	use	NOUN
ftr-337	742	6	of	of	ADP
ftr-337	742	7	a	a	DET
ftr-337	742	8	refundable	refundable	ADJ
ftr-337	742	9	credit	credit	NOUN
ftr-337	742	10	was	be	AUX
ftr-337	742	11	raised	raise	VERB
ftr-337	742	12	in	in	ADP
ftr-337	742	13	the	the	DET
ftr-337	742	14	context	context	NOUN
ftr-337	742	15	of	of	ADP
ftr-337	742	16	the	the	DET
ftr-337	742	17	discussion	discussion	NOUN
ftr-337	742	18	leading	lead	VERB
ftr-337	742	19	to	to	ADP
ftr-337	742	20	the	the	DET
ftr-337	742	21	enactment	enactment	NOUN
ftr-337	742	22	of	of	ADP
ftr-337	742	23	the	the	DET
ftr-337	742	24	safe	safe	ADJ
ftr-337	742	25	-	-	PUNCT
ftr-337	742	26	harbor	harbor	NOUN
ftr-337	742	27	leasing	leasing	NOUN
ftr-337	742	28	rules	rule	NOUN
ftr-337	742	29	.	.	PUNCT
ftr-337	743	1	see	see	VERB
ftr-337	743	2	koffey	koffey	NOUN
ftr-337	743	3	,	,	PUNCT
ftr-337	743	4	safe	safe	ADJ
ftr-337	743	5	harbor	harbor	NOUN
ftr-337	743	6	leasing	leasing	NOUN
ftr-337	743	7	,	,	PUNCT
ftr-337	743	8	supra	supra	PROPN
ftr-337	743	9	note	note	NOUN
ftr-337	743	10	88	88	NUM
ftr-337	743	11	,	,	PUNCT
ftr-337	743	12	at	at	ADP
ftr-337	743	13	2–3	2–3	NOUN
ftr-337	743	14	.	.	PUNCT
ftr-337	744	1	see	see	VERB
ftr-337	744	2	also	also	ADV
ftr-337	744	3	lily	lily	PROPN
ftr-337	744	4	l.	l.	PROPN
ftr-337	744	5	batchfelder	batchfelder	PROPN
ftr-337	744	6	,	,	PUNCT
ftr-337	744	7	fred	fred	PROPN
ftr-337	744	8	t.	t.	PROPN
ftr-337	744	9	goldberg	goldberg	PROPN
ftr-337	744	10	,	,	PUNCT
ftr-337	744	11	jr	jr	PROPN
ftr-337	744	12	.	.	PROPN
ftr-337	744	13	&	&	CCONJ
ftr-337	744	14	peter	peter	PROPN
ftr-337	744	15	r.	r.	PROPN
ftr-337	744	16	orzag	orzag	PROPN
ftr-337	744	17	,	,	PUNCT
ftr-337	744	18	efficiency	efficiency	NOUN
ftr-337	744	19	and	and	CCONJ
ftr-337	744	20	the	the	DET
ftr-337	744	21	incentives	incentive	NOUN
ftr-337	744	22	:	:	PUNCT
ftr-337	744	23	the	the	DET
ftr-337	744	24	case	case	NOUN
ftr-337	744	25	for	for	ADP
ftr-337	744	26	refundable	refundable	ADJ
ftr-337	744	27	tax	tax	NOUN
ftr-337	744	28	credits	credit	NOUN
ftr-337	744	29	,	,	PUNCT
ftr-337	744	30	59	59	NUM
ftr-337	744	31	stan	stan	PROPN
ftr-337	744	32	.	.	PUNCT
ftr-337	745	1	l.	l.	PROPN
ftr-337	745	2	rev	rev	PROPN
ftr-337	745	3	.	.	PROPN
ftr-337	745	4	23	23	NUM
ftr-337	745	5	,	,	PUNCT
ftr-337	745	6	65–66	65–66	NUM
ftr-337	745	7	(	(	PUNCT
ftr-337	745	8	2006	2006	NUM
ftr-337	745	9	)	)	PUNCT
ftr-337	745	10	.	.	PUNCT
ftr-337	746	1	107	107	NUM
ftr-337	746	2	.	.	PUNCT
ftr-337	747	1	the	the	DET
ftr-337	747	2	current	current	ADJ
ftr-337	747	3	director	director	NOUN
ftr-337	747	4	of	of	ADP
ftr-337	747	5	the	the	DET
ftr-337	747	6	congressional	congressional	ADJ
ftr-337	747	7	budget	budget	NOUN
ftr-337	747	8	office	office	NOUN
ftr-337	747	9	,	,	PUNCT
ftr-337	747	10	douglas	douglas	PROPN
ftr-337	747	11	w.	w.	PROPN
ftr-337	747	12	elmendorf	elmendorf	PROPN
ftr-337	747	13	,	,	PUNCT
ftr-337	747	14	has	have	AUX
ftr-337	747	15	taken	take	VERB
ftr-337	747	16	the	the	DET
ftr-337	747	17	position	position	NOUN
ftr-337	747	18	that	that	SCONJ
ftr-337	747	19	certain	certain	ADJ
ftr-337	747	20	tax	tax	NOUN
ftr-337	747	21	expenditures	expenditure	NOUN
ftr-337	747	22	are	be	AUX
ftr-337	747	23	“	"	PUNCT
ftr-337	747	24	more	more	ADV
ftr-337	747	25	similar	similar	ADJ
ftr-337	747	26	to	to	ADP
ftr-337	747	27	658	658	NUM
ftr-337	747	28	florida	florida	PROPN
ftr-337	747	29	tax	tax	NOUN
ftr-337	747	30	review	review	NOUN
ftr-337	747	31	[	[	X
ftr-337	747	32	vol.12:9	vol.12:9	NUM
ftr-337	747	33	3	3	NUM
ftr-337	747	34	.	.	X
ftr-337	747	35	revision	revision	NOUN
ftr-337	747	36	and	and	CCONJ
ftr-337	747	37	repeal	repeal	NOUN
ftr-337	747	38	of	of	ADP
ftr-337	747	39	the	the	DET
ftr-337	747	40	safe	safe	ADJ
ftr-337	747	41	harbor	harbor	NOUN
ftr-337	747	42	leasing	leasing	NOUN
ftr-337	747	43	rules	rule	VERB
ftr-337	747	44	the	the	DET
ftr-337	747	45	safe	safe	ADJ
ftr-337	747	46	-	-	PUNCT
ftr-337	747	47	harbor	harbor	NOUN
ftr-337	747	48	leasing	leasing	NOUN
ftr-337	747	49	rules	rule	NOUN
ftr-337	747	50	were	be	AUX
ftr-337	747	51	short	short	ADV
ftr-337	747	52	-	-	PUNCT
ftr-337	747	53	lived	live	VERB
ftr-337	747	54	.	.	PUNCT
ftr-337	748	1	within	within	ADP
ftr-337	748	2	six	six	NUM
ftr-337	748	3	months	month	NOUN
ftr-337	748	4	of	of	ADP
ftr-337	748	5	enactment	enactment	NOUN
ftr-337	748	6	,	,	PUNCT
ftr-337	748	7	there	there	PRON
ftr-337	748	8	were	be	VERB
ftr-337	748	9	calls	call	NOUN
ftr-337	748	10	for	for	ADP
ftr-337	748	11	either	either	DET
ftr-337	748	12	repeal	repeal	NOUN
ftr-337	748	13	of	of	ADP
ftr-337	748	14	the	the	DET
ftr-337	748	15	provision	provision	NOUN
ftr-337	748	16	or	or	CCONJ
ftr-337	748	17	sweeping	sweeping	ADJ
ftr-337	748	18	changes	change	NOUN
ftr-337	748	19	to	to	ADP
ftr-337	748	20	it	it	PRON
ftr-337	748	21	.	.	PUNCT
ftr-337	749	1	as	as	SCONJ
ftr-337	749	2	reported	report	VERB
ftr-337	749	3	in	in	ADP
ftr-337	749	4	the	the	DET
ftr-337	749	5	february	february	PROPN
ftr-337	749	6	19	19	NUM
ftr-337	749	7	,	,	PUNCT
ftr-337	749	8	1982	1982	NUM
ftr-337	749	9	,	,	PUNCT
ftr-337	749	10	edition	edition	NOUN
ftr-337	749	11	of	of	ADP
ftr-337	749	12	the	the	DET
ftr-337	749	13	new	new	PROPN
ftr-337	749	14	york	york	PROPN
ftr-337	749	15	times	times	PROPN
ftr-337	749	16	,	,	PUNCT
ftr-337	749	17	“	"	PUNCT
ftr-337	749	18	senator	senator	NOUN
ftr-337	749	19	dole	dole	NOUN
ftr-337	749	20	,	,	PUNCT
ftr-337	749	21	chairman	chairman	NOUN
ftr-337	749	22	of	of	ADP
ftr-337	749	23	the	the	DET
ftr-337	749	24	senate	senate	PROPN
ftr-337	749	25	finance	finance	PROPN
ftr-337	749	26	committee	committee	NOUN
ftr-337	749	27	,	,	PUNCT
ftr-337	749	28	today	today	NOUN
ftr-337	749	29	in	in	ADP
ftr-337	749	30	effect	effect	NOUN
ftr-337	749	31	halted	halt	VERB
ftr-337	749	32	one	one	NUM
ftr-337	749	33	of	of	ADP
ftr-337	749	34	the	the	DET
ftr-337	749	35	most	most	ADV
ftr-337	749	36	disputed	dispute	VERB
ftr-337	749	37	aspects	aspect	NOUN
ftr-337	749	38	of	of	ADP
ftr-337	749	39	last	last	ADJ
ftr-337	749	40	year	year	NOUN
ftr-337	749	41	’s	’s	PART
ftr-337	749	42	sweeping	sweeping	ADJ
ftr-337	749	43	tax	tax	NOUN
ftr-337	749	44	cut	cut	NOUN
ftr-337	749	45	:	:	PUNCT
ftr-337	749	46	the	the	DET
ftr-337	749	47	sale	sale	NOUN
ftr-337	749	48	of	of	ADP
ftr-337	749	49	unused	unused	ADJ
ftr-337	749	50	business	business	NOUN
ftr-337	749	51	tax	tax	NOUN
ftr-337	749	52	credits	credit	NOUN
ftr-337	749	53	.	.	PUNCT
ftr-337	749	54	.	.	PUNCT
ftr-337	749	55	.	.	PUNCT
ftr-337	750	1	.	.	PUNCT
ftr-337	750	2	”	"	PUNCT
ftr-337	751	1	108	108	NUM
ftr-337	751	2	nonprofit	nonprofit	ADJ
ftr-337	751	3	governmental	governmental	ADJ
ftr-337	751	4	agencies	agency	NOUN
ftr-337	751	5	,	,	PUNCT
ftr-337	751	6	such	such	ADJ
ftr-337	751	7	as	as	ADP
ftr-337	751	8	new	new	PROPN
ftr-337	751	9	york	york	PROPN
ftr-337	751	10	’s	’s	PART
ftr-337	751	11	metropolitan	metropolitan	PROPN
ftr-337	751	12	transit	transit	PROPN
ftr-337	751	13	authority	authority	NOUN
ftr-337	751	14	,	,	PUNCT
ftr-337	751	15	were	be	AUX
ftr-337	751	16	benefiting	benefit	VERB
ftr-337	751	17	from	from	ADP
ftr-337	751	18	it	it	PRON
ftr-337	751	19	,	,	PUNCT
ftr-337	751	20	as	as	SCONJ
ftr-337	751	21	were	be	AUX
ftr-337	751	22	“	"	PUNCT
ftr-337	751	23	profitable	profitable	ADJ
ftr-337	751	24	companies	company	NOUN
ftr-337	751	25	,	,	PUNCT
ftr-337	751	26	such	such	ADJ
ftr-337	751	27	as	as	ADP
ftr-337	751	28	occidental	occidental	ADJ
ftr-337	751	29	petroleum	petroleum	NOUN
ftr-337	751	30	corporation	corporation	NOUN
ftr-337	751	31	and	and	CCONJ
ftr-337	751	32	the	the	DET
ftr-337	751	33	ltv	ltv	PROPN
ftr-337	751	34	corporation	corporation	NOUN
ftr-337	751	35	.	.	PUNCT
ftr-337	751	36	”	"	PUNCT
ftr-337	752	1	109	109	NUM
ftr-337	752	2	senator	senator	NOUN
ftr-337	752	3	dole	dole	NOUN
ftr-337	752	4	commented	comment	VERB
ftr-337	752	5	that	that	SCONJ
ftr-337	752	6	“	"	PUNCT
ftr-337	752	7	[	[	X
ftr-337	752	8	h]owever	h]owever	ADP
ftr-337	752	9	desirable	desirable	ADJ
ftr-337	752	10	many	many	ADJ
ftr-337	752	11	tax	tax	NOUN
ftr-337	752	12	theorists	theorist	NOUN
ftr-337	752	13	find	find	VERB
ftr-337	752	14	the	the	DET
ftr-337	752	15	current	current	ADJ
ftr-337	752	16	safe	safe	ADJ
ftr-337	752	17	harbor	harbor	NOUN
ftr-337	752	18	leasing	leasing	NOUN
ftr-337	752	19	rules	rule	NOUN
ftr-337	752	20	in	in	ADP
ftr-337	752	21	the	the	DET
ftr-337	752	22	abstract	abstract	NOUN
ftr-337	752	23	,	,	PUNCT
ftr-337	752	24	they	they	PRON
ftr-337	752	25	are	be	AUX
ftr-337	752	26	indefensible	indefensible	ADJ
ftr-337	752	27	in	in	ADP
ftr-337	752	28	a	a	DET
ftr-337	752	29	year	year	NOUN
ftr-337	752	30	in	in	ADP
ftr-337	752	31	which	which	PRON
ftr-337	752	32	the	the	DET
ftr-337	752	33	federal	federal	ADJ
ftr-337	752	34	deficit	deficit	NOUN
ftr-337	752	35	will	will	AUX
ftr-337	752	36	reach	reach	VERB
ftr-337	752	37	nearly	nearly	ADV
ftr-337	752	38	$	$	SYM
ftr-337	752	39	100	100	NUM
ftr-337	752	40	billion	billion	NUM
ftr-337	752	41	,	,	PUNCT
ftr-337	752	42	”	"	PUNCT
ftr-337	752	43	and	and	CCONJ
ftr-337	752	44	he	he	PRON
ftr-337	752	45	vowed	vow	VERB
ftr-337	752	46	“	"	PUNCT
ftr-337	752	47	to	to	PART
ftr-337	752	48	see	see	VERB
ftr-337	752	49	that	that	SCONJ
ftr-337	752	50	this	this	DET
ftr-337	752	51	hemorrhage	hemorrhage	NOUN
ftr-337	752	52	to	to	ADP
ftr-337	752	53	the	the	DET
ftr-337	752	54	treasury	treasury	NOUN
ftr-337	752	55	is	be	AUX
ftr-337	752	56	halted	halt	VERB
ftr-337	752	57	today	today	NOUN
ftr-337	752	58	.	.	PUNCT
ftr-337	752	59	”	"	PUNCT
ftr-337	753	1	110	110	NUM
ftr-337	753	2	the	the	DET
ftr-337	753	3	immediate	immediate	ADJ
ftr-337	753	4	upshot	upshot	NOUN
ftr-337	753	5	was	be	AUX
ftr-337	753	6	the	the	DET
ftr-337	753	7	replacement	replacement	NOUN
ftr-337	753	8	of	of	ADP
ftr-337	753	9	the	the	DET
ftr-337	753	10	safe	safe	ADJ
ftr-337	753	11	harbor	harbor	NOUN
ftr-337	753	12	leasing	leasing	NOUN
ftr-337	753	13	rules	rule	NOUN
ftr-337	753	14	with	with	ADP
ftr-337	753	15	the	the	DET
ftr-337	753	16	“	"	PUNCT
ftr-337	753	17	finance	finance	NOUN
ftr-337	753	18	leasing	leasing	NOUN
ftr-337	753	19	rules	rule	NOUN
ftr-337	753	20	”	"	PUNCT
ftr-337	753	21	enacted	enact	VERB
ftr-337	753	22	as	as	ADP
ftr-337	753	23	part	part	NOUN
ftr-337	753	24	of	of	ADP
ftr-337	753	25	the	the	DET
ftr-337	753	26	tax	tax	NOUN
ftr-337	753	27	equity	equity	NOUN
ftr-337	753	28	and	and	CCONJ
ftr-337	753	29	fiscal	fiscal	ADJ
ftr-337	753	30	responsibility	responsibility	NOUN
ftr-337	753	31	act	act	NOUN
ftr-337	753	32	of	of	ADP
ftr-337	753	33	1982	1982	NUM
ftr-337	753	34	.	.	PUNCT
ftr-337	754	1	111	111	NUM
ftr-337	754	2	under	under	ADP
ftr-337	754	3	these	these	DET
ftr-337	754	4	new	new	ADJ
ftr-337	754	5	rules	rule	NOUN
ftr-337	755	1	,	,	PUNCT
ftr-337	755	2	the	the	DET
ftr-337	755	3	fact	fact	NOUN
ftr-337	755	4	that	that	SCONJ
ftr-337	755	5	the	the	DET
ftr-337	755	6	lessee	lessee	NOUN
ftr-337	755	7	had	have	AUX
ftr-337	755	8	an	an	DET
ftr-337	755	9	option	option	NOUN
ftr-337	755	10	to	to	PART
ftr-337	755	11	purchase	purchase	VERB
ftr-337	755	12	the	the	DET
ftr-337	755	13	property	property	NOUN
ftr-337	755	14	from	from	ADP
ftr-337	755	15	the	the	DET
ftr-337	755	16	lessor	lessor	NOUN
ftr-337	755	17	at	at	ADP
ftr-337	755	18	a	a	DET
ftr-337	755	19	fixed	fix	VERB
ftr-337	755	20	price	price	NOUN
ftr-337	755	21	of	of	ADP
ftr-337	755	22	10	10	NUM
ftr-337	755	23	percent	percent	NOUN
ftr-337	755	24	or	or	CCONJ
ftr-337	755	25	more	more	ADJ
ftr-337	755	26	of	of	ADP
ftr-337	755	27	its	its	PRON
ftr-337	755	28	original	original	ADJ
ftr-337	755	29	cost	cost	NOUN
ftr-337	755	30	or	or	CCONJ
ftr-337	755	31	that	that	SCONJ
ftr-337	755	32	the	the	DET
ftr-337	755	33	property	property	NOUN
ftr-337	755	34	is	be	AUX
ftr-337	755	35	“	"	PUNCT
ftr-337	755	36	limited	limited	ADJ
ftr-337	755	37	use	use	NOUN
ftr-337	755	38	property	property	NOUN
ftr-337	755	39	”	"	PUNCT
ftr-337	755	40	was	be	AUX
ftr-337	755	41	not	not	PART
ftr-337	755	42	to	to	PART
ftr-337	755	43	be	be	AUX
ftr-337	755	44	taken	take	VERB
ftr-337	755	45	into	into	ADP
ftr-337	755	46	account	account	NOUN
ftr-337	755	47	in	in	ADP
ftr-337	755	48	determining	determine	VERB
ftr-337	755	49	if	if	SCONJ
ftr-337	755	50	the	the	DET
ftr-337	755	51	lease	lease	NOUN
ftr-337	755	52	is	be	AUX
ftr-337	755	53	a	a	DET
ftr-337	755	54	true	true	ADJ
ftr-337	755	55	lease	lease	NOUN
ftr-337	755	56	.	.	PUNCT
ftr-337	756	1	112	112	NUM
ftr-337	756	2	the	the	DET
ftr-337	756	3	rules	rule	NOUN
ftr-337	756	4	were	be	AUX
ftr-337	756	5	generally	generally	ADV
ftr-337	756	6	to	to	PART
ftr-337	756	7	be	be	AUX
ftr-337	756	8	effective	effective	ADJ
ftr-337	756	9	for	for	ADP
ftr-337	756	10	agreements	agreement	NOUN
ftr-337	756	11	entered	enter	VERB
ftr-337	756	12	into	into	ADP
ftr-337	756	13	beginning	beginning	NOUN
ftr-337	756	14	in	in	ADP
ftr-337	756	15	1984	1984	NUM
ftr-337	756	16	,	,	PUNCT
ftr-337	756	17	subject	subject	ADJ
ftr-337	756	18	to	to	ADP
ftr-337	756	19	certain	certain	ADJ
ftr-337	756	20	specified	specified	ADJ
ftr-337	756	21	restrictions	restriction	NOUN
ftr-337	756	22	.	.	PUNCT
ftr-337	757	1	113	113	NUM
ftr-337	757	2	however	however	ADV
ftr-337	757	3	,	,	PUNCT
ftr-337	757	4	entitlement	entitlement	NOUN
ftr-337	757	5	programs	program	NOUN
ftr-337	757	6	than	than	ADP
ftr-337	757	7	to	to	ADP
ftr-337	757	8	discretionary	discretionary	ADJ
ftr-337	757	9	spending	spending	NOUN
ftr-337	757	10	because	because	SCONJ
ftr-337	757	11	they	they	PRON
ftr-337	757	12	are	be	AUX
ftr-337	757	13	not	not	PART
ftr-337	757	14	subject	subject	ADJ
ftr-337	757	15	to	to	ADP
ftr-337	757	16	annual	annual	ADJ
ftr-337	757	17	appropriations	appropriation	NOUN
ftr-337	757	18	and	and	CCONJ
ftr-337	757	19	any	any	DET
ftr-337	757	20	person	person	NOUN
ftr-337	757	21	or	or	CCONJ
ftr-337	757	22	entity	entity	NOUN
ftr-337	757	23	that	that	PRON
ftr-337	757	24	meets	meet	VERB
ftr-337	757	25	the	the	DET
ftr-337	757	26	requirements	requirement	NOUN
ftr-337	757	27	can	can	AUX
ftr-337	757	28	receive	receive	VERB
ftr-337	757	29	the	the	DET
ftr-337	757	30	benefits	benefit	NOUN
ftr-337	757	31	.	.	PUNCT
ftr-337	757	32	”	"	PUNCT
ftr-337	758	1	douglas	douglas	PROPN
ftr-337	758	2	w.	w.	PROPN
ftr-337	758	3	elmendorf	elmendorf	PROPN
ftr-337	758	4	,	,	PUNCT
ftr-337	758	5	cong	cong	PROPN
ftr-337	758	6	.	.	PUNCT
ftr-337	759	1	budget	budget	NOUN
ftr-337	759	2	office	office	NOUN
ftr-337	759	3	,	,	PUNCT
ftr-337	759	4	confronting	confront	VERB
ftr-337	759	5	the	the	DET
ftr-337	759	6	nations	nation	NOUN
ftr-337	759	7	fiscal	fiscal	ADJ
ftr-337	759	8	policy	policy	NOUN
ftr-337	759	9	challenges	challenge	VERB
ftr-337	759	10	45	45	NUM
ftr-337	759	11	(	(	PUNCT
ftr-337	759	12	2011	2011	NUM
ftr-337	759	13	)	)	PUNCT
ftr-337	759	14	,	,	PUNCT
ftr-337	759	15	http://www.cbo.gov/ftpdocs/124xx/doc12413/09-13-fiscalpolicychallenges.pdf	http://www.cbo.gov/ftpdocs/124xx/doc12413/09-13-fiscalpolicychallenges.pdf	NOUN
ftr-337	759	16	.	.	PUNCT
ftr-337	760	1	one	one	NUM
ftr-337	760	2	commentator	commentator	NOUN
ftr-337	760	3	has	have	AUX
ftr-337	760	4	suggested	suggest	VERB
ftr-337	760	5	that	that	SCONJ
ftr-337	760	6	this	this	DET
ftr-337	760	7	statement	statement	NOUN
ftr-337	760	8	is	be	AUX
ftr-337	760	9	a	a	DET
ftr-337	760	10	“	"	PUNCT
ftr-337	760	11	gross	gross	ADJ
ftr-337	760	12	generalization	generalization	NOUN
ftr-337	760	13	”	"	PUNCT
ftr-337	760	14	as	as	ADP
ftr-337	760	15	many	many	ADJ
ftr-337	760	16	tax	tax	NOUN
ftr-337	760	17	expenditures	expenditure	NOUN
ftr-337	760	18	,	,	PUNCT
ftr-337	760	19	commonly	commonly	ADV
ftr-337	760	20	referred	refer	VERB
ftr-337	760	21	to	to	ADP
ftr-337	760	22	as	as	ADP
ftr-337	760	23	“	"	PUNCT
ftr-337	760	24	extenders	extender	NOUN
ftr-337	760	25	,	,	PUNCT
ftr-337	760	26	”	"	PUNCT
ftr-337	760	27	including	include	VERB
ftr-337	760	28	the	the	DET
ftr-337	760	29	new	new	ADJ
ftr-337	760	30	markets	market	NOUN
ftr-337	760	31	tax	tax	NOUN
ftr-337	760	32	credit	credit	NOUN
ftr-337	760	33	,	,	PUNCT
ftr-337	760	34	are	be	AUX
ftr-337	760	35	subject	subject	ADJ
ftr-337	760	36	to	to	ADP
ftr-337	760	37	annual	annual	ADJ
ftr-337	760	38	renewal	renewal	NOUN
ftr-337	760	39	,	,	PUNCT
ftr-337	760	40	much	much	ADV
ftr-337	760	41	like	like	ADP
ftr-337	760	42	annual	annual	ADJ
ftr-337	760	43	appropriations	appropriation	NOUN
ftr-337	760	44	.	.	PUNCT
ftr-337	760	45	.	.	PUNCT
ftr-337	760	46	.	.	PUNCT
ftr-337	761	1	[	[	X
ftr-337	761	2	and	and	CCONJ
ftr-337	761	3	]	]	X
ftr-337	761	4	many	many	ADJ
ftr-337	761	5	tax	tax	NOUN
ftr-337	761	6	expenditures	expenditure	NOUN
ftr-337	761	7	can	can	AUX
ftr-337	761	8	not	not	PART
ftr-337	761	9	be	be	AUX
ftr-337	761	10	claimed	claim	VERB
ftr-337	761	11	by	by	ADP
ftr-337	761	12	any	any	DET
ftr-337	761	13	person	person	NOUN
ftr-337	761	14	or	or	CCONJ
ftr-337	761	15	entity	entity	NOUN
ftr-337	761	16	that	that	PRON
ftr-337	761	17	simply	simply	ADV
ftr-337	761	18	meets	meet	VERB
ftr-337	761	19	the	the	DET
ftr-337	761	20	requirements	requirement	NOUN
ftr-337	761	21	;	;	PUNCT
ftr-337	761	22	the	the	DET
ftr-337	761	23	lihtc	lihtc	NOUN
ftr-337	761	24	,	,	PUNCT
ftr-337	761	25	tax	tax	NOUN
ftr-337	761	26	-	-	PUNCT
ftr-337	761	27	exempt	exempt	ADJ
ftr-337	761	28	bond	bond	NOUN
ftr-337	761	29	financing	financing	NOUN
ftr-337	761	30	and	and	CCONJ
ftr-337	761	31	nmtc	nmtc	NOUN
ftr-337	761	32	are	be	AUX
ftr-337	761	33	such	such	ADJ
ftr-337	761	34	examples	example	NOUN
ftr-337	761	35	.	.	PUNCT
ftr-337	762	1	michael	michael	PROPN
ftr-337	762	2	j.	j.	PROPN
ftr-337	762	3	novogradac	novogradac	PROPN
ftr-337	762	4	,	,	PUNCT
ftr-337	762	5	super	super	PROPN
ftr-337	762	6	committee	committee	NOUN
ftr-337	762	7	takes	take	VERB
ftr-337	762	8	center	center	NOUN
ftr-337	762	9	stage	stage	NOUN
ftr-337	762	10	,	,	PUNCT
ftr-337	762	11	novogradac	novogradac	PROPN
ftr-337	762	12	j.	j.	PROPN
ftr-337	762	13	of	of	ADP
ftr-337	762	14	tax	tax	NOUN
ftr-337	762	15	credits	credit	NOUN
ftr-337	762	16	,	,	PUNCT
ftr-337	762	17	oct	oct	PROPN
ftr-337	762	18	.	.	PROPN
ftr-337	762	19	2011	2011	NUM
ftr-337	762	20	,	,	PUNCT
ftr-337	762	21	at	at	ADP
ftr-337	762	22	3	3	NUM
ftr-337	762	23	,	,	PUNCT
ftr-337	762	24	http://www.novoco.com/journal/2011/10/novogradac	http://www.novoco.com/journal/2011/10/novogradac	PROPN
ftr-337	762	25	_	_	PUNCT
ftr-337	762	26	jtc_2011-10_ww_pg4.pdf	jtc_2011-10_ww_pg4.pdf	X
ftr-337	762	27	.	.	X
ftr-337	763	1	108	108	NUM
ftr-337	763	2	.	.	PUNCT
ftr-337	764	1	jonathan	jonathan	PROPN
ftr-337	764	2	fuerbringer	fuerbringer	PROPN
ftr-337	764	3	,	,	PUNCT
ftr-337	764	4	business	business	NOUN
ftr-337	764	5	tax	tax	NOUN
ftr-337	764	6	cut	cut	NOUN
ftr-337	764	7	affecting	affect	VERB
ftr-337	764	8	leasing	leasing	NOUN
ftr-337	764	9	appears	appear	VERB
ftr-337	764	10	near	near	ADP
ftr-337	764	11	end	end	NOUN
ftr-337	764	12	,	,	PUNCT
ftr-337	764	13	n.y	n.y	PROPN
ftr-337	764	14	.	.	PROPN
ftr-337	764	15	times	times	PROPN
ftr-337	764	16	,	,	PUNCT
ftr-337	764	17	feb	feb	PROPN
ftr-337	764	18	.	.	PROPN
ftr-337	764	19	20	20	NUM
ftr-337	764	20	,	,	PUNCT
ftr-337	764	21	1982	1982	NUM
ftr-337	764	22	,	,	PUNCT
ftr-337	764	23	at	at	ADP
ftr-337	764	24	11	11	NUM
ftr-337	764	25	.	.	PUNCT
ftr-337	765	1	109	109	NUM
ftr-337	765	2	.	.	PUNCT
ftr-337	766	1	i	i	PRON
ftr-337	766	2	d.	d.	PROPN
ftr-337	766	3	110	110	NUM
ftr-337	766	4	.	.	PUNCT
ftr-337	767	1	i	i	PRON
ftr-337	767	2	d.	d.	PROPN
ftr-337	767	3	111	111	NUM
ftr-337	767	4	.	.	PUNCT
ftr-337	768	1	tefra	tefra	PROPN
ftr-337	768	2	1982	1982	NUM
ftr-337	768	3	,	,	PUNCT
ftr-337	768	4	supra	supra	PROPN
ftr-337	768	5	note	note	PROPN
ftr-337	768	6	85	85	NUM
ftr-337	768	7	,	,	PUNCT
ftr-337	768	8	§	§	PROPN
ftr-337	768	9	209	209	NUM
ftr-337	768	10	,	,	PUNCT
ftr-337	768	11	96	96	NUM
ftr-337	768	12	stat	stat	NOUN
ftr-337	768	13	.	.	PUNCT
ftr-337	769	1	at	at	ADP
ftr-337	769	2	442–47	442–47	NUM
ftr-337	769	3	.	.	PUNCT
ftr-337	770	1	112	112	NUM
ftr-337	770	2	.	.	PUNCT
ftr-337	771	1	i	i	PRON
ftr-337	771	2	d.	d.	PROPN
ftr-337	771	3	at	at	ADP
ftr-337	771	4	§	§	PROPN
ftr-337	771	5	209(a	209(a	PROPN
ftr-337	771	6	)	)	PUNCT
ftr-337	771	7	.	.	PUNCT
ftr-337	772	1	113	113	NUM
ftr-337	772	2	.	.	PUNCT
ftr-337	773	1	i	i	PRON
ftr-337	773	2	d.	d.	PROPN
ftr-337	773	3	at	at	ADP
ftr-337	773	4	§	§	PROPN
ftr-337	773	5	209(d	209(d	PROPN
ftr-337	773	6	)	)	PUNCT
ftr-337	773	7	.	.	PUNCT
ftr-337	774	1	2012	2012	NUM
ftr-337	774	2	]	]	PUNCT
ftr-337	774	3	monetization	monetization	NOUN
ftr-337	774	4	of	of	ADP
ftr-337	774	5	business	business	NOUN
ftr-337	774	6	tax	tax	NOUN
ftr-337	774	7	credits	credit	NOUN
ftr-337	774	8	659	659	NUM
ftr-337	774	9	the	the	DET
ftr-337	774	10	tax	tax	NOUN
ftr-337	774	11	reform	reform	PROPN
ftr-337	774	12	act	act	NOUN
ftr-337	774	13	of	of	ADP
ftr-337	774	14	1984	1984	NUM
ftr-337	774	15	postponed	postpone	VERB
ftr-337	774	16	the	the	DET
ftr-337	774	17	effective	effective	ADJ
ftr-337	774	18	date	date	NOUN
ftr-337	774	19	so	so	SCONJ
ftr-337	774	20	as	as	SCONJ
ftr-337	774	21	to	to	PART
ftr-337	774	22	generally	generally	ADV
ftr-337	774	23	apply	apply	VERB
ftr-337	774	24	to	to	ADP
ftr-337	774	25	agreements	agreement	NOUN
ftr-337	774	26	entered	enter	VERB
ftr-337	774	27	into	into	ADP
ftr-337	774	28	after	after	ADP
ftr-337	774	29	december	december	PROPN
ftr-337	774	30	31	31	NUM
ftr-337	774	31	,	,	PUNCT
ftr-337	774	32	1987	1987	NUM
ftr-337	774	33	.	.	PUNCT
ftr-337	775	1	114	114	NUM
ftr-337	775	2	the	the	DET
ftr-337	775	3	tax	tax	NOUN
ftr-337	775	4	reform	reform	NOUN
ftr-337	775	5	act	act	NOUN
ftr-337	775	6	of	of	ADP
ftr-337	775	7	1986	1986	NUM
ftr-337	775	8	,	,	PUNCT
ftr-337	775	9	in	in	ADP
ftr-337	775	10	turn	turn	NOUN
ftr-337	775	11	,	,	PUNCT
ftr-337	775	12	repealed	repeal	VERB
ftr-337	775	13	the	the	DET
ftr-337	775	14	finance	finance	NOUN
ftr-337	775	15	leasing	leasing	NOUN
ftr-337	775	16	rules	rule	NOUN
ftr-337	775	17	altogether	altogether	ADV
ftr-337	775	18	,	,	PUNCT
ftr-337	775	19	effective	effective	ADJ
ftr-337	775	20	for	for	ADP
ftr-337	775	21	agreements	agreement	NOUN
ftr-337	775	22	entered	enter	VERB
ftr-337	775	23	into	into	ADP
ftr-337	775	24	after	after	ADP
ftr-337	775	25	december	december	PROPN
ftr-337	775	26	31	31	NUM
ftr-337	775	27	,	,	PUNCT
ftr-337	775	28	1986	1986	NUM
ftr-337	775	29	.	.	PUNCT
ftr-337	776	1	115	115	NUM
ftr-337	776	2	4	4	NUM
ftr-337	776	3	.	.	PUNCT
ftr-337	777	1	the	the	DET
ftr-337	777	2	friendship	friendship	NOUN
ftr-337	777	3	dairies	dairy	NOUN
ftr-337	777	4	case	case	VERB
ftr-337	777	5	the	the	DET
ftr-337	777	6	repeal	repeal	NOUN
ftr-337	777	7	of	of	ADP
ftr-337	777	8	the	the	DET
ftr-337	777	9	safe	safe	ADJ
ftr-337	777	10	harbor	harbor	NOUN
ftr-337	777	11	leasing	leasing	NOUN
ftr-337	777	12	rules	rule	NOUN
ftr-337	777	13	,	,	PUNCT
ftr-337	777	14	of	of	ADP
ftr-337	777	15	course	course	NOUN
ftr-337	777	16	,	,	PUNCT
ftr-337	777	17	marked	mark	VERB
ftr-337	777	18	a	a	DET
ftr-337	777	19	return	return	NOUN
ftr-337	777	20	to	to	ADP
ftr-337	777	21	the	the	DET
ftr-337	777	22	status	status	NOUN
ftr-337	777	23	quo	quo	NOUN
ftr-337	777	24	ante	ante	NOUN
ftr-337	777	25	under	under	ADP
ftr-337	777	26	which	which	PRON
ftr-337	777	27	the	the	DET
ftr-337	777	28	eligibility	eligibility	NOUN
ftr-337	777	29	of	of	ADP
ftr-337	777	30	a	a	DET
ftr-337	777	31	lessor	lessor	NOUN
ftr-337	777	32	to	to	PART
ftr-337	777	33	claim	claim	VERB
ftr-337	777	34	accelerated	accelerate	VERB
ftr-337	777	35	depreciation	depreciation	NOUN
ftr-337	777	36	deductions	deduction	NOUN
ftr-337	777	37	and	and	CCONJ
ftr-337	777	38	the	the	DET
ftr-337	777	39	investment	investment	NOUN
ftr-337	777	40	credit	credit	NOUN
ftr-337	777	41	was	be	AUX
ftr-337	777	42	dependent	dependent	ADJ
ftr-337	777	43	on	on	ADP
ftr-337	777	44	the	the	DET
ftr-337	777	45	lease	lease	NOUN
ftr-337	777	46	qualifying	qualifying	NOUN
ftr-337	777	47	as	as	ADP
ftr-337	777	48	a	a	DET
ftr-337	777	49	“	"	PUNCT
ftr-337	777	50	true	true	ADJ
ftr-337	777	51	lease	lease	NOUN
ftr-337	777	52	”	"	PUNCT
ftr-337	777	53	under	under	ADP
ftr-337	777	54	administrative	administrative	ADJ
ftr-337	777	55	guidance	guidance	NOUN
ftr-337	777	56	and	and	CCONJ
ftr-337	777	57	judicial	judicial	ADJ
ftr-337	777	58	decisions	decision	NOUN
ftr-337	777	59	.	.	PUNCT
ftr-337	778	1	friendship	friendship	NOUN
ftr-337	778	2	dairies	dairies	PROPN
ftr-337	778	3	,	,	PUNCT
ftr-337	778	4	inc	inc	PROPN
ftr-337	778	5	.	.	PROPN
ftr-337	779	1	v.	v.	PROPN
ftr-337	779	2	commissioner	commissioner	PROPN
ftr-337	779	3	116	116	NUM
ftr-337	779	4	serves	serve	VERB
ftr-337	779	5	as	as	ADP
ftr-337	779	6	an	an	DET
ftr-337	779	7	appropriate	appropriate	ADJ
ftr-337	779	8	counterbalance	counterbalance	NOUN
ftr-337	779	9	to	to	ADP
ftr-337	779	10	the	the	DET
ftr-337	779	11	foregoing	forego	VERB
ftr-337	779	12	discussion	discussion	NOUN
ftr-337	779	13	of	of	ADP
ftr-337	779	14	the	the	DET
ftr-337	779	15	safe	safe	ADJ
ftr-337	779	16	harbor	harbor	NOUN
ftr-337	779	17	leasing	leasing	NOUN
ftr-337	779	18	rules	rule	NOUN
ftr-337	779	19	.	.	PUNCT
ftr-337	780	1	the	the	DET
ftr-337	780	2	tax	tax	NOUN
ftr-337	780	3	year	year	NOUN
ftr-337	780	4	involved	involve	VERB
ftr-337	780	5	was	be	AUX
ftr-337	780	6	1980	1980	NUM
ftr-337	780	7	,	,	PUNCT
ftr-337	780	8	thus	thus	ADV
ftr-337	780	9	pre	pre	ADJ
ftr-337	780	10	-	-	ADJ
ftr-337	780	11	dating	date	VERB
ftr-337	780	12	the	the	DET
ftr-337	780	13	liberalizations	liberalization	NOUN
ftr-337	780	14	under	under	ADP
ftr-337	780	15	erta	erta	NOUN
ftr-337	780	16	.	.	PUNCT
ftr-337	781	1	the	the	DET
ftr-337	781	2	taxpayer	taxpayer	NOUN
ftr-337	781	3	was	be	AUX
ftr-337	781	4	the	the	DET
ftr-337	781	5	lessor	lessor	NOUN
ftr-337	781	6	under	under	ADP
ftr-337	781	7	a	a	DET
ftr-337	781	8	sale	sale	NOUN
ftr-337	781	9	-	-	PUNCT
ftr-337	781	10	leaseback	leaseback	NOUN
ftr-337	781	11	of	of	ADP
ftr-337	781	12	computer	computer	NOUN
ftr-337	781	13	equipment	equipment	NOUN
ftr-337	781	14	that	that	PRON
ftr-337	781	15	had	have	VERB
ftr-337	781	16	“	"	PUNCT
ftr-337	781	17	no	no	DET
ftr-337	781	18	possibility	possibility	NOUN
ftr-337	781	19	of	of	ADP
ftr-337	781	20	economic	economic	ADJ
ftr-337	781	21	profit	profit	NOUN
ftr-337	781	22	without	without	ADP
ftr-337	781	23	taking	take	VERB
ftr-337	781	24	the	the	DET
ftr-337	781	25	investment	investment	NOUN
ftr-337	781	26	tax	tax	NOUN
ftr-337	781	27	credit	credit	NOUN
ftr-337	781	28	into	into	ADP
ftr-337	781	29	account	account	NOUN
ftr-337	781	30	.	.	PUNCT
ftr-337	781	31	”	"	PUNCT
ftr-337	782	1	117	117	NUM
ftr-337	782	2	the	the	DET
ftr-337	782	3	taxpayer	taxpayer	NOUN
ftr-337	782	4	conceded	concede	VERB
ftr-337	782	5	it	it	PRON
ftr-337	782	6	would	would	AUX
ftr-337	782	7	not	not	PART
ftr-337	782	8	have	have	AUX
ftr-337	782	9	entered	enter	VERB
ftr-337	782	10	into	into	ADP
ftr-337	782	11	the	the	DET
ftr-337	782	12	transaction	transaction	NOUN
ftr-337	782	13	but	but	CCONJ
ftr-337	782	14	for	for	ADP
ftr-337	782	15	the	the	DET
ftr-337	782	16	promised	promise	VERB
ftr-337	782	17	investment	investment	NOUN
ftr-337	782	18	credit	credit	NOUN
ftr-337	782	19	,	,	PUNCT
ftr-337	782	20	and	and	CCONJ
ftr-337	782	21	the	the	DET
ftr-337	782	22	court	court	NOUN
ftr-337	782	23	found	find	VERB
ftr-337	782	24	that	that	SCONJ
ftr-337	782	25	the	the	DET
ftr-337	782	26	tax	tax	NOUN
ftr-337	782	27	objective	objective	NOUN
ftr-337	782	28	was	be	AUX
ftr-337	782	29	the	the	DET
ftr-337	782	30	only	only	ADJ
ftr-337	782	31	real	real	ADJ
ftr-337	782	32	purpose	purpose	NOUN
ftr-337	782	33	of	of	ADP
ftr-337	782	34	the	the	DET
ftr-337	782	35	transaction	transaction	NOUN
ftr-337	782	36	.	.	PUNCT
ftr-337	783	1	the	the	DET
ftr-337	783	2	interesting	interesting	ADJ
ftr-337	783	3	facet	facet	NOUN
ftr-337	783	4	of	of	ADP
ftr-337	783	5	the	the	DET
ftr-337	783	6	case	case	NOUN
ftr-337	783	7	is	be	AUX
ftr-337	783	8	the	the	DET
ftr-337	783	9	court	court	NOUN
ftr-337	783	10	’s	’s	PART
ftr-337	783	11	consideration	consideration	NOUN
ftr-337	783	12	of	of	ADP
ftr-337	783	13	whether	whether	SCONJ
ftr-337	783	14	,	,	PUNCT
ftr-337	783	15	as	as	SCONJ
ftr-337	783	16	the	the	DET
ftr-337	783	17	taxpayer	taxpayer	NOUN
ftr-337	783	18	urged	urge	VERB
ftr-337	783	19	,	,	PUNCT
ftr-337	783	20	the	the	DET
ftr-337	783	21	investment	investment	NOUN
ftr-337	783	22	credit	credit	NOUN
ftr-337	783	23	could	could	AUX
ftr-337	783	24	be	be	AUX
ftr-337	783	25	considered	consider	VERB
ftr-337	783	26	in	in	ADP
ftr-337	783	27	evaluating	evaluate	VERB
ftr-337	783	28	the	the	DET
ftr-337	783	29	profit	profit	NOUN
ftr-337	783	30	potential	potential	NOUN
ftr-337	783	31	of	of	ADP
ftr-337	783	32	the	the	DET
ftr-337	783	33	transaction	transaction	NOUN
ftr-337	783	34	.	.	PUNCT
ftr-337	784	1	it	it	PRON
ftr-337	784	2	did	do	VERB
ftr-337	784	3	so	so	ADV
ftr-337	784	4	with	with	ADP
ftr-337	784	5	reference	reference	NOUN
ftr-337	784	6	to	to	ADP
ftr-337	784	7	congressional	congressional	ADJ
ftr-337	784	8	intent	intent	NOUN
ftr-337	784	9	.	.	PUNCT
ftr-337	785	1	based	base	VERB
ftr-337	785	2	on	on	ADP
ftr-337	785	3	its	its	PRON
ftr-337	785	4	examination	examination	NOUN
ftr-337	785	5	of	of	ADP
ftr-337	785	6	the	the	DET
ftr-337	785	7	legislative	legislative	ADJ
ftr-337	785	8	history	history	NOUN
ftr-337	785	9	of	of	ADP
ftr-337	785	10	the	the	DET
ftr-337	785	11	revenue	revenue	NOUN
ftr-337	785	12	act	act	NOUN
ftr-337	785	13	of	of	ADP
ftr-337	785	14	1962	1962	NUM
ftr-337	785	15	,	,	PUNCT
ftr-337	785	16	the	the	DET
ftr-337	785	17	court	court	NOUN
ftr-337	785	18	concluded	conclude	VERB
ftr-337	785	19	that	that	SCONJ
ftr-337	785	20	“	"	PUNCT
ftr-337	785	21	[	[	X
ftr-337	785	22	t]he	t]he	ADJ
ftr-337	785	23	credit	credit	NOUN
ftr-337	785	24	was	be	AUX
ftr-337	785	25	not	not	PART
ftr-337	785	26	intended	intend	VERB
ftr-337	785	27	to	to	PART
ftr-337	785	28	serve	serve	VERB
ftr-337	785	29	as	as	ADP
ftr-337	785	30	a	a	DET
ftr-337	785	31	substitute	substitute	NOUN
ftr-337	785	32	for	for	ADP
ftr-337	785	33	economic	economic	ADJ
ftr-337	785	34	profit	profit	NOUN
ftr-337	785	35	”	"	PUNCT
ftr-337	785	36	:	:	PUNCT
ftr-337	785	37	118	118	NUM
ftr-337	785	38	the	the	DET
ftr-337	785	39	house	house	PROPN
ftr-337	785	40	report	report	NOUN
ftr-337	785	41	states	state	VERB
ftr-337	785	42	that	that	SCONJ
ftr-337	785	43	the	the	DET
ftr-337	785	44	credit	credit	NOUN
ftr-337	785	45	“	"	PUNCT
ftr-337	785	46	will	will	AUX
ftr-337	785	47	stimulate	stimulate	VERB
ftr-337	785	48	additional	additional	ADJ
ftr-337	785	49	investments	investment	NOUN
ftr-337	785	50	since	since	SCONJ
ftr-337	785	51	it	it	PRON
ftr-337	785	52	increases	increase	VERB
ftr-337	785	53	the	the	DET
ftr-337	785	54	expected	expect	VERB
ftr-337	785	55	profit	profit	NOUN
ftr-337	785	56	”	"	PUNCT
ftr-337	785	57	from	from	ADP
ftr-337	785	58	the	the	DET
ftr-337	785	59	use	use	NOUN
ftr-337	785	60	of	of	ADP
ftr-337	785	61	depreciable	depreciable	ADJ
ftr-337	785	62	assets	asset	NOUN
ftr-337	785	63	.	.	PUNCT
ftr-337	786	1	h.	h.	PROPN
ftr-337	786	2	rept	rept	PROPN
ftr-337	786	3	.	.	PUNCT
ftr-337	787	1	no	no	INTJ
ftr-337	787	2	.	.	NOUN
ftr-337	788	1	1447	1447	NUM
ftr-337	788	2	,	,	PUNCT
ftr-337	788	3	supra	supra	NOUN
ftr-337	788	4	,	,	PUNCT
ftr-337	788	5	1962	1962	NUM
ftr-337	788	6	-	-	SYM
ftr-337	788	7	3	3	NUM
ftr-337	788	8	c.b	c.b	PROPN
ftr-337	788	9	.	.	PROPN
ftr-337	789	1	at	at	ADP
ftr-337	789	2	412	412	NUM
ftr-337	789	3	.	.	PUNCT
ftr-337	790	1	the	the	DET
ftr-337	790	2	senate	senate	PROPN
ftr-337	790	3	report	report	NOUN
ftr-337	790	4	states	state	VERB
ftr-337	790	5	that	that	SCONJ
ftr-337	790	6	the	the	DET
ftr-337	790	7	credit	credit	NOUN
ftr-337	790	8	“	"	PUNCT
ftr-337	790	9	will	will	AUX
ftr-337	790	10	stimulate	stimulate	VERB
ftr-337	790	11	investments	investment	NOUN
ftr-337	790	12	,	,	PUNCT
ftr-337	790	13	first	first	ADV
ftr-337	790	14	by	by	ADP
ftr-337	790	15	reducing	reduce	VERB
ftr-337	790	16	the	the	DET
ftr-337	790	17	net	net	ADJ
ftr-337	790	18	cost	cost	NOUN
ftr-337	790	19	of	of	ADP
ftr-337	790	20	acquiring	acquire	VERB
ftr-337	790	21	depreciable	depreciable	ADJ
ftr-337	790	22	assets	asset	NOUN
ftr-337	790	23	,	,	PUNCT
ftr-337	790	24	which	which	PRON
ftr-337	790	25	in	in	ADP
ftr-337	790	26	turn	turn	NOUN
ftr-337	790	27	increases	increase	VERB
ftr-337	790	28	the	the	DET
ftr-337	790	29	rate	rate	NOUN
ftr-337	790	30	of	of	ADP
ftr-337	790	31	return	return	NOUN
ftr-337	790	32	after	after	ADP
ftr-337	790	33	taxes	taxis	NOUN
ftr-337	790	34	arising	arise	VERB
ftr-337	790	35	from	from	ADP
ftr-337	790	36	their	their	PRON
ftr-337	790	37	acquisition	acquisition	NOUN
ftr-337	790	38	.	.	PUNCT
ftr-337	790	39	”	"	PUNCT
ftr-337	791	1	s.	s.	PROPN
ftr-337	791	2	rept	rept	PROPN
ftr-337	791	3	.	.	PUNCT
ftr-337	792	1	no	no	INTJ
ftr-337	792	2	.	.	NOUN
ftr-337	793	1	1881	1881	NUM
ftr-337	793	2	,	,	PUNCT
ftr-337	793	3	supra	supra	NOUN
ftr-337	793	4	,	,	PUNCT
ftr-337	793	5	1962	1962	NUM
ftr-337	793	6	-	-	SYM
ftr-337	793	7	3	3	NUM
ftr-337	793	8	c.b	c.b	PROPN
ftr-337	793	9	.	.	PROPN
ftr-337	794	1	at	at	ADP
ftr-337	794	2	717	717	NUM
ftr-337	794	3	.	.	PUNCT
ftr-337	795	1	at	at	ADP
ftr-337	795	2	no	no	DET
ftr-337	795	3	point	point	NOUN
ftr-337	795	4	do	do	AUX
ftr-337	795	5	the	the	DET
ftr-337	795	6	committee	committee	NOUN
ftr-337	795	7	reports	report	NOUN
ftr-337	795	8	indicate	indicate	VERB
ftr-337	795	9	that	that	SCONJ
ftr-337	795	10	the	the	DET
ftr-337	795	11	credit	credit	NOUN
ftr-337	795	12	was	be	AUX
ftr-337	795	13	intended	intend	VERB
ftr-337	795	14	to	to	PART
ftr-337	795	15	transform	transform	VERB
ftr-337	795	16	unprofitable	unprofitable	ADJ
ftr-337	795	17	transactions	transaction	NOUN
ftr-337	795	18	into	into	ADP
ftr-337	795	19	profitable	profitable	ADJ
ftr-337	795	20	ones	one	NOUN
ftr-337	795	21	.	.	PUNCT
ftr-337	796	1	119	119	NUM
ftr-337	796	2	114	114	NUM
ftr-337	796	3	.	.	PUNCT
ftr-337	797	1	dra	dra	PROPN
ftr-337	797	2	1984	1984	NUM
ftr-337	797	3	,	,	PUNCT
ftr-337	797	4	supra	supra	PROPN
ftr-337	797	5	note	note	PROPN
ftr-337	797	6	65	65	NUM
ftr-337	797	7	,	,	PUNCT
ftr-337	797	8	§	§	PROPN
ftr-337	797	9	12	12	NUM
ftr-337	797	10	,	,	PUNCT
ftr-337	797	11	98	98	NUM
ftr-337	797	12	stat	stat	NOUN
ftr-337	797	13	.	.	PUNCT
ftr-337	798	1	at	at	ADP
ftr-337	798	2	503–05	503–05	NUM
ftr-337	798	3	.	.	PUNCT
ftr-337	799	1	115	115	NUM
ftr-337	799	2	.	.	PUNCT
ftr-337	800	1	dra	dra	PROPN
ftr-337	800	2	1986	1986	NUM
ftr-337	800	3	,	,	PUNCT
ftr-337	800	4	supra	supra	PROPN
ftr-337	800	5	note	note	NOUN
ftr-337	800	6	58	58	NUM
ftr-337	800	7	,	,	PUNCT
ftr-337	800	8	§	§	PROPN
ftr-337	800	9	201(a	201(a	NUM
ftr-337	800	10	)	)	PUNCT
ftr-337	800	11	,	,	PUNCT
ftr-337	800	12	100	100	NUM
ftr-337	800	13	stat	stat	NOUN
ftr-337	800	14	.	.	PUNCT
ftr-337	801	1	at	at	ADP
ftr-337	801	2	2121–37	2121–37	NOUN
ftr-337	801	3	116	116	NUM
ftr-337	801	4	.	.	PUNCT
ftr-337	802	1	90	90	NUM
ftr-337	802	2	t.c	t.c	PROPN
ftr-337	802	3	.	.	PROPN
ftr-337	802	4	1054	1054	NUM
ftr-337	802	5	(	(	PUNCT
ftr-337	802	6	1988	1988	NUM
ftr-337	802	7	)	)	PUNCT
ftr-337	802	8	.	.	PUNCT
ftr-337	803	1	117	117	NUM
ftr-337	803	2	.	.	PUNCT
ftr-337	804	1	i	i	PRON
ftr-337	804	2	d.	d.	PROPN
ftr-337	804	3	at	at	ADP
ftr-337	804	4	1061	1061	NUM
ftr-337	804	5	.	.	PUNCT
ftr-337	805	1	118	118	NUM
ftr-337	805	2	.	.	PUNCT
ftr-337	806	1	i	i	PRON
ftr-337	806	2	d.	d.	PROPN
ftr-337	806	3	at	at	ADP
ftr-337	806	4	1065	1065	NUM
ftr-337	806	5	.	.	PUNCT
ftr-337	807	1	119	119	NUM
ftr-337	807	2	.	.	PUNCT
ftr-337	808	1	i	i	PRON
ftr-337	808	2	d.	d.	PROPN
ftr-337	808	3	at	at	ADP
ftr-337	808	4	1065–66	1065–66	PROPN
ftr-337	808	5	(	(	PUNCT
ftr-337	808	6	emphasis	emphasis	NOUN
ftr-337	808	7	in	in	ADP
ftr-337	808	8	last	last	ADJ
ftr-337	808	9	sentence	sentence	NOUN
ftr-337	808	10	added	add	VERB
ftr-337	808	11	)	)	PUNCT
ftr-337	808	12	.	.	PUNCT
ftr-337	809	1	660	660	NUM
ftr-337	809	2	florida	florida	PROPN
ftr-337	809	3	tax	tax	NOUN
ftr-337	809	4	review	review	NOUN
ftr-337	809	5	[	[	X
ftr-337	809	6	vol.12:9	vol.12:9	NOUN
ftr-337	809	7	the	the	DET
ftr-337	809	8	court	court	NOUN
ftr-337	809	9	therefore	therefore	ADV
ftr-337	809	10	concluded	conclude	VERB
ftr-337	809	11	that	that	SCONJ
ftr-337	809	12	the	the	DET
ftr-337	809	13	investment	investment	NOUN
ftr-337	809	14	credit	credit	NOUN
ftr-337	809	15	can	can	AUX
ftr-337	809	16	not	not	PART
ftr-337	809	17	be	be	AUX
ftr-337	809	18	considered	consider	VERB
ftr-337	809	19	in	in	ADP
ftr-337	809	20	analyzing	analyze	VERB
ftr-337	809	21	a	a	DET
ftr-337	809	22	lease	lease	NOUN
ftr-337	809	23	transaction	transaction	NOUN
ftr-337	809	24	for	for	ADP
ftr-337	809	25	economic	economic	ADJ
ftr-337	809	26	substance	substance	NOUN
ftr-337	809	27	.	.	PUNCT
ftr-337	810	1	simply	simply	ADV
ftr-337	810	2	put	put	VERB
ftr-337	810	3	,	,	PUNCT
ftr-337	810	4	o.p.m	o.p.m	INTJ
ftr-337	810	5	.	.	PUNCT
ftr-337	811	1	was	be	AUX
ftr-337	811	2	selling	sell	VERB
ftr-337	811	3	,	,	PUNCT
ftr-337	811	4	and	and	CCONJ
ftr-337	811	5	petitioner	petitioner	NOUN
ftr-337	811	6	was	be	AUX
ftr-337	811	7	buying	buy	VERB
ftr-337	811	8	an	an	DET
ftr-337	811	9	investment	investment	NOUN
ftr-337	811	10	tax	tax	NOUN
ftr-337	811	11	credit	credit	NOUN
ftr-337	811	12	.	.	PUNCT
ftr-337	811	13	.	.	PUNCT
ftr-337	812	1	.	.	PUNCT
ftr-337	812	2	.	.	PUNCT
ftr-337	813	1	it	it	PRON
ftr-337	813	2	would	would	AUX
ftr-337	813	3	be	be	AUX
ftr-337	813	4	a	a	DET
ftr-337	813	5	distortion	distortion	NOUN
ftr-337	813	6	of	of	ADP
ftr-337	813	7	congressional	congressional	ADJ
ftr-337	813	8	intent	intent	NOUN
ftr-337	813	9	to	to	PART
ftr-337	813	10	conclude	conclude	VERB
ftr-337	813	11	that	that	SCONJ
ftr-337	813	12	it	it	PRON
ftr-337	813	13	was	be	AUX
ftr-337	813	14	intended	intend	VERB
ftr-337	813	15	that	that	DET
ftr-337	813	16	petitioner	petitioner	NOUN
ftr-337	813	17	be	be	AUX
ftr-337	813	18	induced	induce	VERB
ftr-337	813	19	to	to	PART
ftr-337	813	20	engage	engage	VERB
ftr-337	813	21	in	in	ADP
ftr-337	813	22	a	a	DET
ftr-337	813	23	paper	paper	NOUN
ftr-337	813	24	transaction	transaction	NOUN
ftr-337	813	25	that	that	PRON
ftr-337	813	26	did	do	AUX
ftr-337	813	27	not	not	PART
ftr-337	813	28	in	in	ADP
ftr-337	813	29	any	any	DET
ftr-337	813	30	way	way	NOUN
ftr-337	813	31	affect	affect	VERB
ftr-337	813	32	the	the	DET
ftr-337	813	33	demand	demand	NOUN
ftr-337	813	34	for	for	ADP
ftr-337	813	35	computer	computer	NOUN
ftr-337	813	36	equipment	equipment	NOUN
ftr-337	813	37	.	.	PUNCT
ftr-337	814	1	120	120	NUM
ftr-337	814	2	accordingly	accordingly	ADV
ftr-337	814	3	,	,	PUNCT
ftr-337	814	4	the	the	DET
ftr-337	814	5	taxpayer	taxpayer	NOUN
ftr-337	814	6	’s	’s	PART
ftr-337	814	7	deductions	deduction	NOUN
ftr-337	814	8	for	for	ADP
ftr-337	814	9	depreciation	depreciation	NOUN
ftr-337	814	10	and	and	CCONJ
ftr-337	814	11	its	its	PRON
ftr-337	814	12	claimed	claim	VERB
ftr-337	814	13	investment	investment	NOUN
ftr-337	814	14	tax	tax	NOUN
ftr-337	814	15	credit	credit	NOUN
ftr-337	814	16	were	be	AUX
ftr-337	814	17	disallowed	disallow	VERB
ftr-337	814	18	.	.	PUNCT
ftr-337	815	1	the	the	DET
ftr-337	815	2	conclusion	conclusion	NOUN
ftr-337	815	3	of	of	ADP
ftr-337	815	4	the	the	DET
ftr-337	815	5	court	court	NOUN
ftr-337	815	6	in	in	ADP
ftr-337	815	7	friendship	friendship	NOUN
ftr-337	815	8	dairies	dairy	NOUN
ftr-337	815	9	is	be	AUX
ftr-337	815	10	consistent	consistent	ADJ
ftr-337	815	11	with	with	ADP
ftr-337	815	12	the	the	DET
ftr-337	815	13	view	view	NOUN
ftr-337	815	14	of	of	ADP
ftr-337	815	15	the	the	DET
ftr-337	815	16	investment	investment	NOUN
ftr-337	815	17	credit	credit	NOUN
ftr-337	815	18	and	and	CCONJ
ftr-337	815	19	accelerated	accelerate	VERB
ftr-337	815	20	depreciation	depreciation	NOUN
ftr-337	815	21	deductions	deduction	NOUN
ftr-337	815	22	as	as	ADP
ftr-337	815	23	“	"	PUNCT
ftr-337	815	24	structural	structural	ADJ
ftr-337	815	25	components	component	NOUN
ftr-337	815	26	”	"	PUNCT
ftr-337	815	27	of	of	ADP
ftr-337	815	28	the	the	DET
ftr-337	815	29	code	code	NOUN
ftr-337	815	30	incident	incident	NOUN
ftr-337	815	31	to	to	ADP
ftr-337	815	32	the	the	DET
ftr-337	815	33	computation	computation	NOUN
ftr-337	815	34	of	of	ADP
ftr-337	815	35	the	the	DET
ftr-337	815	36	normal	normal	ADJ
ftr-337	815	37	tax	tax	NOUN
ftr-337	815	38	of	of	ADP
ftr-337	815	39	the	the	DET
ftr-337	815	40	taxpayer	taxpayer	NOUN
ftr-337	815	41	and	and	CCONJ
ftr-337	815	42	,	,	PUNCT
ftr-337	815	43	as	as	SCONJ
ftr-337	815	44	such	such	ADJ
ftr-337	815	45	,	,	PUNCT
ftr-337	815	46	not	not	PART
ftr-337	815	47	appropriately	appropriately	ADV
ftr-337	815	48	“	"	PUNCT
ftr-337	815	49	transferable	transferable	ADJ
ftr-337	815	50	.	.	PUNCT
ftr-337	815	51	”	"	PUNCT
ftr-337	816	1	for	for	SCONJ
ftr-337	816	2	these	these	DET
ftr-337	816	3	tax	tax	NOUN
ftr-337	816	4	benefits	benefit	NOUN
ftr-337	816	5	to	to	PART
ftr-337	816	6	be	be	AUX
ftr-337	816	7	incident	incident	NOUN
ftr-337	816	8	to	to	ADP
ftr-337	816	9	the	the	DET
ftr-337	816	10	computation	computation	NOUN
ftr-337	816	11	of	of	ADP
ftr-337	816	12	the	the	DET
ftr-337	816	13	taxes	taxis	NOUN
ftr-337	816	14	of	of	ADP
ftr-337	816	15	a	a	DET
ftr-337	816	16	lessor	lessor	NOUN
ftr-337	816	17	,	,	PUNCT
ftr-337	816	18	the	the	DET
ftr-337	816	19	lessor	lessor	NOUN
ftr-337	816	20	should	should	AUX
ftr-337	816	21	have	have	VERB
ftr-337	816	22	sufficient	sufficient	ADJ
ftr-337	816	23	indicia	indicia	NOUN
ftr-337	816	24	of	of	ADP
ftr-337	816	25	ownership	ownership	NOUN
ftr-337	816	26	of	of	ADP
ftr-337	816	27	the	the	DET
ftr-337	816	28	underlying	underlie	VERB
ftr-337	816	29	assets	asset	NOUN
ftr-337	816	30	to	to	PART
ftr-337	816	31	warrant	warrant	VERB
ftr-337	816	32	it	it	PRON
ftr-337	816	33	.	.	PUNCT
ftr-337	817	1	c.	c.	NOUN
ftr-337	818	1	the	the	DET
ftr-337	818	2	tax	tax	NOUN
ftr-337	818	3	reform	reform	PROPN
ftr-337	818	4	act	act	NOUN
ftr-337	818	5	of	of	ADP
ftr-337	818	6	1986	1986	NUM
ftr-337	818	7	:	:	PUNCT
ftr-337	818	8	neutrality	neutrality	NOUN
ftr-337	818	9	and	and	CCONJ
ftr-337	818	10	targeted	target	VERB
ftr-337	818	11	tax	tax	NOUN
ftr-337	818	12	credits	credit	NOUN
ftr-337	818	13	the	the	DET
ftr-337	818	14	tax	tax	NOUN
ftr-337	818	15	reform	reform	PROPN
ftr-337	818	16	act	act	NOUN
ftr-337	818	17	of	of	ADP
ftr-337	818	18	1986	1986	NUM
ftr-337	818	19	(	(	PUNCT
ftr-337	818	20	“	"	PUNCT
ftr-337	818	21	1986	1986	NUM
ftr-337	818	22	act	act	NOUN
ftr-337	818	23	”	"	PUNCT
ftr-337	818	24	)	)	PUNCT
ftr-337	818	25	famously	famously	ADV
ftr-337	818	26	broadened	broaden	VERB
ftr-337	818	27	the	the	DET
ftr-337	818	28	tax	tax	NOUN
ftr-337	818	29	base	base	NOUN
ftr-337	818	30	and	and	CCONJ
ftr-337	818	31	reduced	reduce	VERB
ftr-337	818	32	tax	tax	NOUN
ftr-337	818	33	rates	rate	NOUN
ftr-337	818	34	—	—	PUNCT
ftr-337	818	35	an	an	DET
ftr-337	818	36	idea	idea	NOUN
ftr-337	818	37	actively	actively	ADV
ftr-337	818	38	under	under	ADP
ftr-337	818	39	consideration	consideration	NOUN
ftr-337	818	40	today	today	NOUN
ftr-337	818	41	and	and	CCONJ
ftr-337	818	42	in	in	ADP
ftr-337	818	43	accord	accord	NOUN
ftr-337	818	44	with	with	ADP
ftr-337	818	45	the	the	DET
ftr-337	818	46	thinking	thinking	NOUN
ftr-337	818	47	reflected	reflect	VERB
ftr-337	818	48	in	in	ADP
ftr-337	818	49	the	the	DET
ftr-337	818	50	simpson	simpson	PROPN
ftr-337	818	51	-	-	PUNCT
ftr-337	818	52	bowles	bowles	PROPN
ftr-337	818	53	report	report	NOUN
ftr-337	818	54	.	.	PUNCT
ftr-337	819	1	121	121	NUM
ftr-337	819	2	in	in	ADP
ftr-337	819	3	1986	1986	NUM
ftr-337	819	4	,	,	PUNCT
ftr-337	819	5	the	the	DET
ftr-337	819	6	top	top	ADJ
ftr-337	819	7	corporate	corporate	ADJ
ftr-337	819	8	tax	tax	NOUN
ftr-337	819	9	rate	rate	NOUN
ftr-337	819	10	was	be	AUX
ftr-337	819	11	reduced	reduce	VERB
ftr-337	819	12	from	from	ADP
ftr-337	819	13	46	46	NUM
ftr-337	819	14	percent	percent	NOUN
ftr-337	819	15	to	to	ADP
ftr-337	819	16	34	34	NUM
ftr-337	819	17	percent	percent	NOUN
ftr-337	819	18	and	and	CCONJ
ftr-337	819	19	the	the	DET
ftr-337	819	20	top	top	ADJ
ftr-337	819	21	individual	individual	ADJ
ftr-337	819	22	tax	tax	NOUN
ftr-337	819	23	rate	rate	NOUN
ftr-337	819	24	was	be	AUX
ftr-337	819	25	reduced	reduce	VERB
ftr-337	819	26	from	from	ADP
ftr-337	819	27	50	50	NUM
ftr-337	819	28	percent	percent	NOUN
ftr-337	819	29	to	to	ADP
ftr-337	819	30	28	28	NUM
ftr-337	819	31	percent	percent	NOUN
ftr-337	819	32	.	.	PUNCT
ftr-337	820	1	“	"	PUNCT
ftr-337	820	2	loopholes	loophole	NOUN
ftr-337	820	3	”	"	PUNCT
ftr-337	820	4	were	be	AUX
ftr-337	820	5	closed	close	VERB
ftr-337	820	6	through	through	ADP
ftr-337	820	7	the	the	DET
ftr-337	820	8	enactment	enactment	NOUN
ftr-337	820	9	of	of	ADP
ftr-337	820	10	such	such	ADJ
ftr-337	820	11	provisions	provision	NOUN
ftr-337	820	12	as	as	ADP
ftr-337	820	13	the	the	DET
ftr-337	820	14	passive	passive	ADJ
ftr-337	820	15	activity	activity	NOUN
ftr-337	820	16	loss	loss	NOUN
ftr-337	820	17	rules	rule	NOUN
ftr-337	820	18	.	.	PUNCT
ftr-337	821	1	among	among	ADP
ftr-337	821	2	the	the	DET
ftr-337	821	3	goals	goal	NOUN
ftr-337	821	4	of	of	ADP
ftr-337	821	5	base	base	NOUN
ftr-337	821	6	broadening	broaden	VERB
ftr-337	821	7	was	be	AUX
ftr-337	821	8	to	to	PART
ftr-337	821	9	take	take	VERB
ftr-337	821	10	the	the	DET
ftr-337	821	11	internal	internal	ADJ
ftr-337	821	12	revenue	revenue	NOUN
ftr-337	821	13	code	code	NOUN
ftr-337	821	14	out	out	ADP
ftr-337	821	15	of	of	ADP
ftr-337	821	16	the	the	DET
ftr-337	821	17	business	business	NOUN
ftr-337	821	18	of	of	ADP
ftr-337	821	19	picking	pick	VERB
ftr-337	821	20	“	"	PUNCT
ftr-337	821	21	winners	winner	NOUN
ftr-337	821	22	”	"	PUNCT
ftr-337	821	23	and	and	CCONJ
ftr-337	821	24	“	"	PUNCT
ftr-337	821	25	losers	loser	NOUN
ftr-337	821	26	”	"	PUNCT
ftr-337	821	27	in	in	ADP
ftr-337	821	28	business	business	NOUN
ftr-337	821	29	by	by	ADP
ftr-337	821	30	eliminating	eliminate	VERB
ftr-337	821	31	tax	tax	NOUN
ftr-337	821	32	incentives	incentive	NOUN
ftr-337	821	33	that	that	PRON
ftr-337	821	34	favored	favor	VERB
ftr-337	821	35	certain	certain	ADJ
ftr-337	821	36	types	type	NOUN
ftr-337	821	37	of	of	ADP
ftr-337	821	38	businesses	business	NOUN
ftr-337	821	39	over	over	ADP
ftr-337	821	40	others	other	NOUN
ftr-337	821	41	and	and	CCONJ
ftr-337	821	42	in	in	ADP
ftr-337	821	43	doing	do	VERB
ftr-337	821	44	so	so	ADV
ftr-337	821	45	allowing	allow	VERB
ftr-337	821	46	for	for	ADP
ftr-337	821	47	a	a	DET
ftr-337	821	48	dramatic	dramatic	ADJ
ftr-337	821	49	cut	cut	NOUN
ftr-337	821	50	in	in	ADP
ftr-337	821	51	tax	tax	NOUN
ftr-337	821	52	rates	rate	NOUN
ftr-337	821	53	while	while	SCONJ
ftr-337	821	54	achieving	achieve	VERB
ftr-337	821	55	revenue	revenue	NOUN
ftr-337	821	56	neutrality	neutrality	NOUN
ftr-337	821	57	.	.	PUNCT
ftr-337	822	1	this	this	PRON
ftr-337	822	2	,	,	PUNCT
ftr-337	822	3	in	in	ADP
ftr-337	822	4	part	part	NOUN
ftr-337	822	5	,	,	PUNCT
ftr-337	822	6	was	be	AUX
ftr-337	822	7	achieved	achieve	VERB
ftr-337	822	8	by	by	ADP
ftr-337	822	9	repealing	repeal	VERB
ftr-337	822	10	the	the	DET
ftr-337	822	11	investment	investment	NOUN
ftr-337	822	12	credit	credit	NOUN
ftr-337	822	13	:	:	PUNCT
ftr-337	823	1	120	120	NUM
ftr-337	823	2	.	.	PUNCT
ftr-337	824	1	i	i	PRON
ftr-337	824	2	d.	d.	PROPN
ftr-337	824	3	at	at	ADP
ftr-337	824	4	1067	1067	NUM
ftr-337	824	5	(	(	PUNCT
ftr-337	824	6	emphasis	emphasis	NOUN
ftr-337	824	7	added	add	VERB
ftr-337	824	8	)	)	PUNCT
ftr-337	824	9	.	.	PUNCT
ftr-337	825	1	121	121	NUM
ftr-337	825	2	.	.	PUNCT
ftr-337	826	1	nat’l	nat’l	NOUN
ftr-337	826	2	comm’n	comm’n	NOUN
ftr-337	826	3	on	on	ADP
ftr-337	826	4	fiscal	fiscal	ADJ
ftr-337	826	5	responsibility	responsibility	NOUN
ftr-337	826	6	and	and	CCONJ
ftr-337	826	7	reform	reform	NOUN
ftr-337	826	8	,	,	PUNCT
ftr-337	826	9	the	the	DET
ftr-337	826	10	moment	moment	NOUN
ftr-337	826	11	of	of	ADP
ftr-337	826	12	truth	truth	NOUN
ftr-337	826	13	15	15	NUM
ftr-337	826	14	(	(	PUNCT
ftr-337	826	15	2010	2010	NUM
ftr-337	826	16	)	)	PUNCT
ftr-337	827	1	[	[	X
ftr-337	827	2	hereinafter	hereinafter	NOUN
ftr-337	827	3	nat’l	nat’l	NOUN
ftr-337	827	4	comm’n	comm’n	NOUN
ftr-337	827	5	,	,	PUNCT
ftr-337	827	6	moment	moment	NOUN
ftr-337	827	7	of	of	ADP
ftr-337	827	8	truth	truth	NOUN
ftr-337	827	9	]	]	PUNCT
ftr-337	827	10	,	,	PUNCT
ftr-337	827	11	http://www.fiscalcommission.gov/sites/fiscalcommission.gov/files/documents/them	http://www.fiscalcommission.gov/sites/fiscalcommission.gov/files/documents/them	PROPN
ftr-337	827	12	omentoftruth12_1_2010.pdf	omentoftruth12_1_2010.pdf	NOUN
ftr-337	827	13	(	(	PUNCT
ftr-337	827	14	plan	plan	NOUN
ftr-337	827	15	is	be	AUX
ftr-337	827	16	designed	design	VERB
ftr-337	827	17	to	to	PART
ftr-337	827	18	“	"	PUNCT
ftr-337	827	19	[	[	X
ftr-337	827	20	s]harply	s]harply	ADV
ftr-337	827	21	reduce	reduce	VERB
ftr-337	827	22	rates	rate	NOUN
ftr-337	827	23	,	,	PUNCT
ftr-337	827	24	broaden	broaden	VERB
ftr-337	827	25	the	the	DET
ftr-337	827	26	base	base	NOUN
ftr-337	827	27	,	,	PUNCT
ftr-337	827	28	simplify	simplify	VERB
ftr-337	827	29	the	the	DET
ftr-337	827	30	tax	tax	NOUN
ftr-337	827	31	code	code	NOUN
ftr-337	827	32	,	,	PUNCT
ftr-337	827	33	and	and	CCONJ
ftr-337	827	34	reduce	reduce	VERB
ftr-337	827	35	the	the	DET
ftr-337	827	36	deficit	deficit	NOUN
ftr-337	827	37	by	by	ADP
ftr-337	827	38	reducing	reduce	VERB
ftr-337	827	39	the	the	DET
ftr-337	827	40	many	many	ADJ
ftr-337	827	41	‘	'	PUNCT
ftr-337	827	42	tax	tax	NOUN
ftr-337	827	43	expenditures	expenditure	NOUN
ftr-337	827	44	’	'	PUNCT
ftr-337	827	45	—	—	PUNCT
ftr-337	827	46	another	another	DET
ftr-337	827	47	name	name	NOUN
ftr-337	827	48	for	for	ADP
ftr-337	827	49	spending	spend	VERB
ftr-337	827	50	through	through	ADP
ftr-337	827	51	the	the	DET
ftr-337	827	52	tax	tax	NOUN
ftr-337	827	53	code	code	NOUN
ftr-337	827	54	.	.	PUNCT
ftr-337	827	55	”	"	PUNCT
ftr-337	827	56	)	)	PUNCT
ftr-337	827	57	.	.	PUNCT
ftr-337	828	1	2012	2012	NUM
ftr-337	828	2	]	]	PUNCT
ftr-337	828	3	monetization	monetization	NOUN
ftr-337	828	4	of	of	ADP
ftr-337	828	5	business	business	NOUN
ftr-337	828	6	tax	tax	NOUN
ftr-337	828	7	credits	credit	NOUN
ftr-337	828	8	661	661	NUM
ftr-337	828	9	under	under	ADP
ftr-337	828	10	present	present	ADJ
ftr-337	828	11	law	law	NOUN
ftr-337	828	12	,	,	PUNCT
ftr-337	828	13	the	the	DET
ftr-337	828	14	tax	tax	NOUN
ftr-337	828	15	benefits	benefit	NOUN
ftr-337	828	16	arising	arise	VERB
ftr-337	828	17	from	from	ADP
ftr-337	828	18	the	the	DET
ftr-337	828	19	combination	combination	NOUN
ftr-337	828	20	of	of	ADP
ftr-337	828	21	the	the	DET
ftr-337	828	22	investment	investment	NOUN
ftr-337	828	23	tax	tax	NOUN
ftr-337	828	24	credit	credit	NOUN
ftr-337	828	25	and	and	CCONJ
ftr-337	828	26	accelerated	accelerate	VERB
ftr-337	828	27	depreciation	depreciation	NOUN
ftr-337	828	28	are	be	AUX
ftr-337	828	29	more	more	ADV
ftr-337	828	30	generous	generous	ADJ
ftr-337	828	31	for	for	ADP
ftr-337	828	32	some	some	DET
ftr-337	828	33	equipment	equipment	NOUN
ftr-337	828	34	than	than	SCONJ
ftr-337	828	35	if	if	SCONJ
ftr-337	828	36	the	the	DET
ftr-337	828	37	full	full	ADJ
ftr-337	828	38	cost	cost	NOUN
ftr-337	828	39	of	of	ADP
ftr-337	828	40	the	the	DET
ftr-337	828	41	investment	investment	NOUN
ftr-337	828	42	were	be	AUX
ftr-337	828	43	deducted	deduct	VERB
ftr-337	828	44	immediately	immediately	ADV
ftr-337	828	45	—	—	PUNCT
ftr-337	828	46	a	a	DET
ftr-337	828	47	result	result	NOUN
ftr-337	828	48	more	more	ADV
ftr-337	828	49	generous	generous	ADJ
ftr-337	828	50	than	than	ADP
ftr-337	828	51	exempting	exempt	VERB
ftr-337	828	52	all	all	DET
ftr-337	828	53	earnings	earning	NOUN
ftr-337	828	54	on	on	ADP
ftr-337	828	55	the	the	DET
ftr-337	828	56	investment	investment	NOUN
ftr-337	828	57	from	from	ADP
ftr-337	828	58	taxation	taxation	NOUN
ftr-337	828	59	.	.	PUNCT
ftr-337	829	1	at	at	ADP
ftr-337	829	2	the	the	DET
ftr-337	829	3	same	same	ADJ
ftr-337	829	4	time	time	NOUN
ftr-337	829	5	,	,	PUNCT
ftr-337	829	6	assets	asset	NOUN
ftr-337	829	7	not	not	PART
ftr-337	829	8	qualifying	qualify	VERB
ftr-337	829	9	for	for	ADP
ftr-337	829	10	the	the	DET
ftr-337	829	11	investment	investment	NOUN
ftr-337	829	12	credit	credit	NOUN
ftr-337	829	13	and	and	CCONJ
ftr-337	829	14	accelerated	accelerate	VERB
ftr-337	829	15	depreciation	depreciation	NOUN
ftr-337	829	16	bear	bear	NOUN
ftr-337	829	17	much	much	ADV
ftr-337	829	18	higher	high	ADJ
ftr-337	829	19	effective	effective	ADJ
ftr-337	829	20	tax	tax	NOUN
ftr-337	829	21	rates	rate	NOUN
ftr-337	829	22	.	.	PUNCT
ftr-337	830	1	the	the	DET
ftr-337	830	2	output	output	NOUN
ftr-337	830	3	attainable	attainable	ADJ
ftr-337	830	4	from	from	ADP
ftr-337	830	5	our	our	PRON
ftr-337	830	6	capital	capital	NOUN
ftr-337	830	7	resources	resource	NOUN
ftr-337	830	8	is	be	AUX
ftr-337	830	9	reduced	reduce	VERB
ftr-337	830	10	because	because	SCONJ
ftr-337	830	11	too	too	ADV
ftr-337	830	12	much	much	ADJ
ftr-337	830	13	investment	investment	NOUN
ftr-337	830	14	occurs	occur	VERB
ftr-337	830	15	in	in	ADP
ftr-337	830	16	tax	tax	NOUN
ftr-337	830	17	-	-	PUNCT
ftr-337	830	18	favored	favor	VERB
ftr-337	830	19	sectors	sector	NOUN
ftr-337	830	20	and	and	CCONJ
ftr-337	830	21	too	too	ADV
ftr-337	830	22	little	little	ADJ
ftr-337	830	23	investment	investment	NOUN
ftr-337	830	24	occurs	occur	VERB
ftr-337	830	25	in	in	ADP
ftr-337	830	26	sectors	sector	NOUN
ftr-337	830	27	that	that	PRON
ftr-337	830	28	are	be	AUX
ftr-337	830	29	more	more	ADV
ftr-337	830	30	productive	productive	ADJ
ftr-337	830	31	,	,	PUNCT
ftr-337	830	32	but	but	CCONJ
ftr-337	830	33	which	which	PRON
ftr-337	830	34	are	be	AUX
ftr-337	830	35	tax	tax	NOUN
ftr-337	830	36	-	-	PUNCT
ftr-337	830	37	disadvantaged	disadvantaged	ADJ
ftr-337	830	38	.	.	PUNCT
ftr-337	831	1	the	the	DET
ftr-337	831	2	nation	nation	NOUN
ftr-337	831	3	’s	’s	PART
ftr-337	831	4	output	output	NOUN
ftr-337	831	5	can	can	AUX
ftr-337	831	6	be	be	AUX
ftr-337	831	7	increased	increase	VERB
ftr-337	831	8	simply	simply	ADV
ftr-337	831	9	by	by	ADP
ftr-337	831	10	a	a	DET
ftr-337	831	11	reallocation	reallocation	NOUN
ftr-337	831	12	of	of	ADP
ftr-337	831	13	investment	investment	NOUN
ftr-337	831	14	,	,	PUNCT
ftr-337	831	15	without	without	ADP
ftr-337	831	16	requiring	require	VERB
ftr-337	831	17	additional	additional	ADJ
ftr-337	831	18	saving	saving	NOUN
ftr-337	831	19	.	.	PUNCT
ftr-337	832	1	the	the	DET
ftr-337	832	2	committee	committee	NOUN
ftr-337	832	3	believes	believe	VERB
ftr-337	832	4	the	the	DET
ftr-337	832	5	surest	sure	ADJ
ftr-337	832	6	way	way	NOUN
ftr-337	832	7	of	of	ADP
ftr-337	832	8	encouraging	encourage	VERB
ftr-337	832	9	the	the	DET
ftr-337	832	10	efficient	efficient	ADJ
ftr-337	832	11	allocation	allocation	NOUN
ftr-337	832	12	of	of	ADP
ftr-337	832	13	all	all	DET
ftr-337	832	14	resources	resource	NOUN
ftr-337	832	15	and	and	CCONJ
ftr-337	832	16	the	the	DET
ftr-337	832	17	greatest	great	ADJ
ftr-337	832	18	possible	possible	ADJ
ftr-337	832	19	economic	economic	ADJ
ftr-337	832	20	growth	growth	NOUN
ftr-337	832	21	is	be	AUX
ftr-337	832	22	by	by	ADP
ftr-337	832	23	reducing	reduce	VERB
ftr-337	832	24	statutory	statutory	ADJ
ftr-337	832	25	tax	tax	NOUN
ftr-337	832	26	rates	rate	NOUN
ftr-337	832	27	.	.	PUNCT
ftr-337	833	1	a	a	DET
ftr-337	833	2	large	large	ADJ
ftr-337	833	3	reduction	reduction	NOUN
ftr-337	833	4	in	in	ADP
ftr-337	833	5	the	the	DET
ftr-337	833	6	top	top	ADJ
ftr-337	833	7	corporate	corporate	ADJ
ftr-337	833	8	tax	tax	NOUN
ftr-337	833	9	rate	rate	NOUN
ftr-337	833	10	can	can	AUX
ftr-337	833	11	be	be	AUX
ftr-337	833	12	achieved	achieve	VERB
ftr-337	833	13	by	by	ADP
ftr-337	833	14	repealing	repeal	VERB
ftr-337	833	15	the	the	DET
ftr-337	833	16	investment	investment	NOUN
ftr-337	833	17	tax	tax	NOUN
ftr-337	833	18	credit	credit	NOUN
ftr-337	833	19	without	without	ADP
ftr-337	833	20	reducing	reduce	VERB
ftr-337	833	21	the	the	DET
ftr-337	833	22	corporate	corporate	ADJ
ftr-337	833	23	tax	tax	NOUN
ftr-337	833	24	revenues	revenue	NOUN
ftr-337	833	25	collected	collect	VERB
ftr-337	833	26	.	.	PUNCT
ftr-337	834	1	one	one	NUM
ftr-337	834	2	distorting	distort	VERB
ftr-337	834	3	tax	tax	NOUN
ftr-337	834	4	provision	provision	NOUN
ftr-337	834	5	is	be	AUX
ftr-337	834	6	replaced	replace	VERB
ftr-337	834	7	by	by	ADP
ftr-337	834	8	lower	low	ADJ
ftr-337	834	9	tax	tax	NOUN
ftr-337	834	10	rates	rate	NOUN
ftr-337	834	11	which	which	PRON
ftr-337	834	12	provide	provide	VERB
ftr-337	834	13	benefits	benefit	NOUN
ftr-337	834	14	to	to	ADP
ftr-337	834	15	all	all	DET
ftr-337	834	16	investment	investment	NOUN
ftr-337	834	17	.	.	PUNCT
ftr-337	835	1	a	a	DET
ftr-337	835	2	neutral	neutral	ADJ
ftr-337	835	3	tax	tax	NOUN
ftr-337	835	4	system	system	NOUN
ftr-337	835	5	allows	allow	VERB
ftr-337	835	6	the	the	DET
ftr-337	835	7	economy	economy	NOUN
ftr-337	835	8	to	to	PART
ftr-337	835	9	most	most	ADV
ftr-337	835	10	quickly	quickly	ADV
ftr-337	835	11	adapt	adapt	VERB
ftr-337	835	12	to	to	ADP
ftr-337	835	13	changing	change	VERB
ftr-337	835	14	economic	economic	ADJ
ftr-337	835	15	needs	need	NOUN
ftr-337	835	16	.	.	PUNCT
ftr-337	836	1	122	122	NUM
ftr-337	836	2	at	at	ADP
ftr-337	836	3	the	the	DET
ftr-337	836	4	same	same	ADJ
ftr-337	836	5	time	time	NOUN
ftr-337	836	6	sustaining	sustain	VERB
ftr-337	836	7	and	and	CCONJ
ftr-337	836	8	improving	improve	VERB
ftr-337	836	9	global	global	ADJ
ftr-337	836	10	competitiveness	competitiveness	NOUN
ftr-337	836	11	was	be	AUX
ftr-337	836	12	an	an	DET
ftr-337	836	13	articulated	articulated	ADJ
ftr-337	836	14	concern	concern	NOUN
ftr-337	836	15	.	.	PUNCT
ftr-337	837	1	thus	thus	ADV
ftr-337	837	2	,	,	PUNCT
ftr-337	837	3	the	the	DET
ftr-337	837	4	modified	modify	VERB
ftr-337	837	5	accelerated	accelerate	VERB
ftr-337	837	6	cost	cost	NOUN
ftr-337	837	7	recovery	recovery	NOUN
ftr-337	837	8	system	system	NOUN
ftr-337	837	9	established	establish	VERB
ftr-337	837	10	by	by	ADP
ftr-337	837	11	the	the	DET
ftr-337	837	12	1986	1986	NUM
ftr-337	837	13	act	act	NOUN
ftr-337	837	14	in	in	ADP
ftr-337	837	15	certain	certain	ADJ
ftr-337	837	16	instances	instance	NOUN
ftr-337	837	17	enhanced	enhance	VERB
ftr-337	837	18	the	the	DET
ftr-337	837	19	already	already	ADV
ftr-337	837	20	generous	generous	ADJ
ftr-337	837	21	cost	cost	NOUN
ftr-337	837	22	recovery	recovery	NOUN
ftr-337	837	23	system	system	NOUN
ftr-337	837	24	under	under	ADP
ftr-337	837	25	acrs	acr	NOUN
ftr-337	837	26	,	,	PUNCT
ftr-337	837	27	changing	change	VERB
ftr-337	837	28	the	the	DET
ftr-337	837	29	rate	rate	NOUN
ftr-337	837	30	of	of	ADP
ftr-337	837	31	acceleration	acceleration	NOUN
ftr-337	837	32	under	under	ADP
ftr-337	837	33	the	the	DET
ftr-337	837	34	cost	cost	NOUN
ftr-337	837	35	recovery	recovery	NOUN
ftr-337	837	36	schedules	schedule	NOUN
ftr-337	837	37	for	for	ADP
ftr-337	837	38	property	property	NOUN
ftr-337	837	39	in	in	ADP
ftr-337	837	40	the	the	DET
ftr-337	837	41	5	5	NUM
ftr-337	837	42	-	-	PUNCT
ftr-337	837	43	year	year	NOUN
ftr-337	837	44	and	and	CCONJ
ftr-337	837	45	10	10	NUM
ftr-337	837	46	-	-	PUNCT
ftr-337	837	47	year	year	NOUN
ftr-337	837	48	classes	class	NOUN
ftr-337	837	49	from	from	ADP
ftr-337	837	50	the	the	DET
ftr-337	837	51	150	150	NUM
ftr-337	837	52	-	-	PUNCT
ftr-337	837	53	percent	percent	NOUN
ftr-337	837	54	declining	decline	VERB
ftr-337	837	55	balance	balance	NOUN
ftr-337	837	56	to	to	ADP
ftr-337	837	57	the	the	DET
ftr-337	837	58	200	200	NUM
ftr-337	837	59	-	-	PUNCT
ftr-337	837	60	percent	percent	NOUN
ftr-337	837	61	122	122	NUM
ftr-337	837	62	.	.	PUNCT
ftr-337	838	1	s.	s.	PROPN
ftr-337	838	2	rep	rep	PROPN
ftr-337	838	3	.	.	PROPN
ftr-337	838	4	no	no	PROPN
ftr-337	838	5	.	.	NOUN
ftr-337	839	1	99	99	NUM
ftr-337	839	2	-	-	SYM
ftr-337	839	3	313	313	NUM
ftr-337	839	4	,	,	PUNCT
ftr-337	839	5	at	at	ADP
ftr-337	839	6	96	96	NUM
ftr-337	839	7	(	(	PUNCT
ftr-337	839	8	1986	1986	NUM
ftr-337	839	9	)	)	PUNCT
ftr-337	839	10	.	.	PUNCT
ftr-337	840	1	the	the	DET
ftr-337	840	2	“	"	PUNCT
ftr-337	840	3	blue	blue	ADJ
ftr-337	840	4	book	book	NOUN
ftr-337	840	5	”	"	PUNCT
ftr-337	840	6	put	put	VERB
ftr-337	840	7	it	it	PRON
ftr-337	840	8	this	this	DET
ftr-337	840	9	way	way	NOUN
ftr-337	840	10	:	:	PUNCT
ftr-337	840	11	congress	congress	PROPN
ftr-337	840	12	desired	desire	VERB
ftr-337	840	13	to	to	PART
ftr-337	840	14	make	make	VERB
ftr-337	840	15	the	the	DET
ftr-337	840	16	tax	tax	NOUN
ftr-337	840	17	treatment	treatment	NOUN
ftr-337	840	18	of	of	ADP
ftr-337	840	19	diverse	diverse	ADJ
ftr-337	840	20	economic	economic	ADJ
ftr-337	840	21	activities	activity	NOUN
ftr-337	840	22	more	more	ADV
ftr-337	840	23	even	even	ADV
ftr-337	840	24	.	.	PUNCT
ftr-337	841	1	neutral	neutral	ADJ
ftr-337	841	2	taxation	taxation	NOUN
ftr-337	841	3	promotes	promote	VERB
ftr-337	841	4	the	the	DET
ftr-337	841	5	efficient	efficient	ADJ
ftr-337	841	6	allocation	allocation	NOUN
ftr-337	841	7	of	of	ADP
ftr-337	841	8	investment	investment	NOUN
ftr-337	841	9	and	and	CCONJ
ftr-337	841	10	yields	yield	NOUN
ftr-337	841	11	productivity	productivity	NOUN
ftr-337	841	12	gains	gain	NOUN
ftr-337	841	13	without	without	ADP
ftr-337	841	14	requiring	require	VERB
ftr-337	841	15	additional	additional	ADJ
ftr-337	841	16	saving	saving	NOUN
ftr-337	841	17	.	.	PUNCT
ftr-337	842	1	the	the	DET
ftr-337	842	2	act	act	NOUN
ftr-337	842	3	repeals	repeal	VERB
ftr-337	842	4	the	the	DET
ftr-337	842	5	investment	investment	NOUN
ftr-337	842	6	tax	tax	NOUN
ftr-337	842	7	credit	credit	NOUN
ftr-337	842	8	,	,	PUNCT
ftr-337	842	9	which	which	PRON
ftr-337	842	10	discriminated	discriminate	VERB
ftr-337	842	11	against	against	ADP
ftr-337	842	12	long	long	ADV
ftr-337	842	13	-	-	PUNCT
ftr-337	842	14	lived	live	VERB
ftr-337	842	15	investment	investment	NOUN
ftr-337	842	16	and	and	CCONJ
ftr-337	842	17	was	be	AUX
ftr-337	842	18	used	use	VERB
ftr-337	842	19	as	as	ADP
ftr-337	842	20	a	a	DET
ftr-337	842	21	tax	tax	NOUN
ftr-337	842	22	shelter	shelter	NOUN
ftr-337	842	23	device	device	NOUN
ftr-337	842	24	.	.	PUNCT
ftr-337	843	1	the	the	DET
ftr-337	843	2	incentive	incentive	NOUN
ftr-337	843	3	for	for	ADP
ftr-337	843	4	investment	investment	NOUN
ftr-337	843	5	provided	provide	VERB
ftr-337	843	6	by	by	ADP
ftr-337	843	7	the	the	DET
ftr-337	843	8	credit	credit	NOUN
ftr-337	843	9	instead	instead	ADV
ftr-337	843	10	will	will	AUX
ftr-337	843	11	be	be	AUX
ftr-337	843	12	provided	provide	VERB
ftr-337	843	13	by	by	ADP
ftr-337	843	14	lower	low	ADJ
ftr-337	843	15	tax	tax	NOUN
ftr-337	843	16	rates	rate	NOUN
ftr-337	843	17	and	and	CCONJ
ftr-337	843	18	accelerated	accelerate	VERB
ftr-337	843	19	depreciation	depreciation	NOUN
ftr-337	843	20	.	.	PUNCT
ftr-337	844	1	staff	staff	NOUN
ftr-337	844	2	of	of	ADP
ftr-337	844	3	joint	joint	ADJ
ftr-337	844	4	comm	comm	NOUN
ftr-337	844	5	.	.	PUNCT
ftr-337	845	1	on	on	ADP
ftr-337	845	2	taxation	taxation	NOUN
ftr-337	845	3	,	,	PUNCT
ftr-337	845	4	100th	100th	ADJ
ftr-337	845	5	cong	cong	NOUN
ftr-337	845	6	.	.	PUNCT
ftr-337	845	7	,	,	PUNCT
ftr-337	845	8	general	general	ADJ
ftr-337	845	9	explanation	explanation	NOUN
ftr-337	845	10	of	of	ADP
ftr-337	845	11	tax	tax	NOUN
ftr-337	845	12	reform	reform	NOUN
ftr-337	845	13	act	act	NOUN
ftr-337	845	14	of	of	ADP
ftr-337	845	15	1986	1986	NUM
ftr-337	845	16	,	,	PUNCT
ftr-337	845	17	at	at	ADP
ftr-337	845	18	10	10	NUM
ftr-337	845	19	(	(	PUNCT
ftr-337	845	20	comm	comm	NOUN
ftr-337	845	21	.	.	PUNCT
ftr-337	846	1	print	print	NOUN
ftr-337	846	2	1987	1987	NUM
ftr-337	846	3	)	)	PUNCT
ftr-337	846	4	,	,	PUNCT
ftr-337	846	5	http://www.jct.gov/jcs-1087.pdf	http://www.jct.gov/jcs-1087.pdf	PROPN
ftr-337	846	6	.	.	PROPN
ftr-337	846	7	662	662	NUM
ftr-337	846	8	florida	florida	PROPN
ftr-337	846	9	tax	tax	NOUN
ftr-337	846	10	review	review	NOUN
ftr-337	846	11	[	[	X
ftr-337	846	12	vol.12:9	vol.12:9	DET
ftr-337	846	13	declining	decline	VERB
ftr-337	846	14	balance	balance	NOUN
ftr-337	846	15	method	method	NOUN
ftr-337	846	16	,	,	PUNCT
ftr-337	846	17	and	and	CCONJ
ftr-337	846	18	adding	add	VERB
ftr-337	846	19	a	a	DET
ftr-337	846	20	7	7	NUM
ftr-337	846	21	-	-	PUNCT
ftr-337	846	22	year	year	NOUN
ftr-337	846	23	recovery	recovery	NOUN
ftr-337	846	24	class	class	NOUN
ftr-337	846	25	.	.	PUNCT
ftr-337	847	1	123	123	NUM
ftr-337	847	2	the	the	DET
ftr-337	847	3	senate	senate	PROPN
ftr-337	847	4	finance	finance	PROPN
ftr-337	847	5	committee	committee	PROPN
ftr-337	847	6	report	report	NOUN
ftr-337	847	7	offers	offer	VERB
ftr-337	847	8	this	this	DET
ftr-337	847	9	explanation	explanation	NOUN
ftr-337	847	10	:	:	PUNCT
ftr-337	847	11	the	the	DET
ftr-337	847	12	committee	committee	NOUN
ftr-337	847	13	believes	believe	VERB
ftr-337	847	14	some	some	DET
ftr-337	847	15	further	further	ADJ
ftr-337	847	16	acceleration	acceleration	NOUN
ftr-337	847	17	in	in	ADP
ftr-337	847	18	the	the	DET
ftr-337	847	19	rate	rate	NOUN
ftr-337	847	20	of	of	ADP
ftr-337	847	21	recovery	recovery	NOUN
ftr-337	847	22	of	of	ADP
ftr-337	847	23	depreciation	depreciation	NOUN
ftr-337	847	24	deductions	deduction	NOUN
ftr-337	847	25	should	should	AUX
ftr-337	847	26	be	be	AUX
ftr-337	847	27	provided	provide	VERB
ftr-337	847	28	to	to	PART
ftr-337	847	29	compensate	compensate	VERB
ftr-337	847	30	partly	partly	ADV
ftr-337	847	31	for	for	ADP
ftr-337	847	32	the	the	DET
ftr-337	847	33	repeal	repeal	NOUN
ftr-337	847	34	of	of	ADP
ftr-337	847	35	the	the	DET
ftr-337	847	36	investment	investment	NOUN
ftr-337	847	37	tax	tax	NOUN
ftr-337	847	38	credit	credit	NOUN
ftr-337	847	39	.	.	PUNCT
ftr-337	848	1	the	the	DET
ftr-337	848	2	committee	committee	NOUN
ftr-337	848	3	is	be	AUX
ftr-337	848	4	cognizant	cognizant	ADJ
ftr-337	848	5	that	that	SCONJ
ftr-337	848	6	other	other	ADJ
ftr-337	848	7	nations	nation	NOUN
ftr-337	848	8	heavily	heavily	ADV
ftr-337	848	9	subsidize	subsidize	VERB
ftr-337	848	10	business	business	NOUN
ftr-337	848	11	investments	investment	NOUN
ftr-337	848	12	through	through	ADP
ftr-337	848	13	tax	tax	NOUN
ftr-337	848	14	and	and	CCONJ
ftr-337	848	15	other	other	ADJ
ftr-337	848	16	policies	policy	NOUN
ftr-337	848	17	,	,	PUNCT
ftr-337	848	18	and	and	CCONJ
ftr-337	848	19	the	the	DET
ftr-337	848	20	committee	committee	NOUN
ftr-337	848	21	does	do	AUX
ftr-337	848	22	not	not	PART
ftr-337	848	23	believe	believe	VERB
ftr-337	848	24	such	such	ADJ
ftr-337	848	25	policies	policy	NOUN
ftr-337	848	26	can	can	AUX
ftr-337	848	27	be	be	AUX
ftr-337	848	28	completely	completely	ADV
ftr-337	848	29	ignored	ignore	VERB
ftr-337	848	30	.	.	PUNCT
ftr-337	849	1	therefore	therefore	ADV
ftr-337	849	2	,	,	PUNCT
ftr-337	849	3	it	it	PRON
ftr-337	849	4	was	be	AUX
ftr-337	849	5	the	the	DET
ftr-337	849	6	committee	committee	NOUN
ftr-337	849	7	’s	’s	PART
ftr-337	849	8	judgment	judgment	NOUN
ftr-337	849	9	that	that	SCONJ
ftr-337	849	10	to	to	PART
ftr-337	849	11	maintain	maintain	VERB
ftr-337	849	12	the	the	DET
ftr-337	849	13	international	international	ADJ
ftr-337	849	14	competitiveness	competitiveness	NOUN
ftr-337	849	15	of	of	ADP
ftr-337	849	16	u.s	u.s	PROPN
ftr-337	849	17	.	.	PROPN
ftr-337	849	18	business	business	NOUN
ftr-337	849	19	changes	change	NOUN
ftr-337	849	20	were	be	AUX
ftr-337	849	21	necessary	necessary	ADJ
ftr-337	849	22	to	to	ADP
ftr-337	849	23	the	the	DET
ftr-337	849	24	accelerated	accelerate	VERB
ftr-337	849	25	cost	cost	NOUN
ftr-337	849	26	recovery	recovery	NOUN
ftr-337	849	27	system	system	NOUN
ftr-337	849	28	which	which	PRON
ftr-337	849	29	,	,	PUNCT
ftr-337	849	30	in	in	ADP
ftr-337	849	31	certain	certain	ADJ
ftr-337	849	32	cases	case	NOUN
ftr-337	849	33	,	,	PUNCT
ftr-337	849	34	provided	provide	VERB
ftr-337	849	35	greater	great	ADJ
ftr-337	849	36	incentives	incentive	NOUN
ftr-337	849	37	than	than	ADP
ftr-337	849	38	those	those	PRON
ftr-337	849	39	existing	exist	VERB
ftr-337	849	40	under	under	ADP
ftr-337	849	41	present	present	ADJ
ftr-337	849	42	law	law	NOUN
ftr-337	849	43	.	.	PUNCT
ftr-337	849	44	.	.	PUNCT
ftr-337	849	45	.	.	PUNCT
ftr-337	849	46	.	.	PUNCT
ftr-337	850	1	together	together	ADV
ftr-337	850	2	with	with	ADP
ftr-337	850	3	the	the	DET
ftr-337	850	4	large	large	ADJ
ftr-337	850	5	tax	tax	NOUN
ftr-337	850	6	rate	rate	NOUN
ftr-337	850	7	reductions	reduction	NOUN
ftr-337	850	8	,	,	PUNCT
ftr-337	850	9	investment	investment	NOUN
ftr-337	850	10	incentives	incentive	NOUN
ftr-337	850	11	will	will	AUX
ftr-337	850	12	remain	remain	VERB
ftr-337	850	13	high	high	ADJ
ftr-337	850	14	and	and	CCONJ
ftr-337	850	15	the	the	DET
ftr-337	850	16	nation	nation	NOUN
ftr-337	850	17	’s	’s	PART
ftr-337	850	18	savings	saving	NOUN
ftr-337	850	19	can	can	AUX
ftr-337	850	20	be	be	AUX
ftr-337	850	21	utilized	utilize	VERB
ftr-337	850	22	more	more	ADV
ftr-337	850	23	efficiently	efficiently	ADV
ftr-337	850	24	.	.	PUNCT
ftr-337	851	1	124	124	NUM
ftr-337	851	2	in	in	ADP
ftr-337	851	3	addition	addition	NOUN
ftr-337	851	4	,	,	PUNCT
ftr-337	851	5	the	the	DET
ftr-337	851	6	energy	energy	NOUN
ftr-337	851	7	credit	credit	NOUN
ftr-337	851	8	and	and	CCONJ
ftr-337	851	9	the	the	DET
ftr-337	851	10	historic	historic	ADJ
ftr-337	851	11	rehabilitation	rehabilitation	NOUN
ftr-337	851	12	credit	credit	NOUN
ftr-337	851	13	(	(	PUNCT
ftr-337	851	14	as	as	SCONJ
ftr-337	851	15	discussed	discuss	VERB
ftr-337	851	16	above	above	ADV
ftr-337	851	17	,	,	PUNCT
ftr-337	851	18	both	both	PRON
ftr-337	851	19	introduced	introduce	VERB
ftr-337	851	20	in	in	ADP
ftr-337	851	21	1978	1978	NUM
ftr-337	851	22	)	)	PUNCT
ftr-337	851	23	were	be	AUX
ftr-337	851	24	extended	extend	VERB
ftr-337	851	25	(	(	PUNCT
ftr-337	851	26	in	in	ADP
ftr-337	851	27	both	both	DET
ftr-337	851	28	cases	case	NOUN
ftr-337	851	29	,	,	PUNCT
ftr-337	851	30	subject	subject	ADJ
ftr-337	851	31	to	to	ADP
ftr-337	851	32	various	various	ADJ
ftr-337	851	33	adjustments	adjustment	NOUN
ftr-337	851	34	)	)	PUNCT
ftr-337	851	35	despite	despite	SCONJ
ftr-337	851	36	the	the	DET
ftr-337	851	37	repeal	repeal	NOUN
ftr-337	851	38	of	of	ADP
ftr-337	851	39	the	the	DET
ftr-337	851	40	regular	regular	ADJ
ftr-337	851	41	investment	investment	NOUN
ftr-337	851	42	credit	credit	NOUN
ftr-337	851	43	.	.	PUNCT
ftr-337	852	1	125	125	NUM
ftr-337	852	2	the	the	DET
ftr-337	852	3	senate	senate	PROPN
ftr-337	852	4	report	report	NOUN
ftr-337	852	5	accompanying	accompany	VERB
ftr-337	852	6	the	the	DET
ftr-337	852	7	1986	1986	NUM
ftr-337	852	8	act	act	NOUN
ftr-337	852	9	explains	explain	VERB
ftr-337	852	10	the	the	DET
ftr-337	852	11	extension	extension	NOUN
ftr-337	852	12	of	of	ADP
ftr-337	852	13	the	the	DET
ftr-337	852	14	energy	energy	NOUN
ftr-337	852	15	credit	credit	NOUN
ftr-337	852	16	as	as	SCONJ
ftr-337	852	17	follows	follow	VERB
ftr-337	852	18	:	:	PUNCT
ftr-337	852	19	123	123	NUM
ftr-337	852	20	.	.	PUNCT
ftr-337	853	1	a	a	DET
ftr-337	853	2	20	20	NUM
ftr-337	853	3	-	-	PUNCT
ftr-337	853	4	year	year	NOUN
ftr-337	853	5	class	class	NOUN
ftr-337	853	6	of	of	ADP
ftr-337	853	7	personal	personal	ADJ
ftr-337	853	8	property	property	NOUN
ftr-337	853	9	also	also	ADV
ftr-337	853	10	was	be	AUX
ftr-337	853	11	established	establish	VERB
ftr-337	853	12	.	.	PUNCT
ftr-337	854	1	124	124	NUM
ftr-337	854	2	.	.	PUNCT
ftr-337	855	1	s.	s.	PROPN
ftr-337	855	2	rep	rep	PROPN
ftr-337	855	3	.	.	PROPN
ftr-337	855	4	no	no	PROPN
ftr-337	855	5	.	.	NOUN
ftr-337	856	1	99	99	NUM
ftr-337	856	2	-	-	SYM
ftr-337	856	3	313	313	NUM
ftr-337	856	4	,	,	PUNCT
ftr-337	856	5	at	at	ADP
ftr-337	856	6	96	96	NUM
ftr-337	856	7	(	(	PUNCT
ftr-337	856	8	1986	1986	NUM
ftr-337	856	9	)	)	PUNCT
ftr-337	856	10	.	.	PUNCT
ftr-337	857	1	125	125	NUM
ftr-337	857	2	.	.	PUNCT
ftr-337	858	1	the	the	DET
ftr-337	858	2	energy	energy	NOUN
ftr-337	858	3	credit	credit	NOUN
ftr-337	858	4	for	for	ADP
ftr-337	858	5	solar	solar	ADJ
ftr-337	858	6	energy	energy	NOUN
ftr-337	858	7	property	property	NOUN
ftr-337	858	8	was	be	AUX
ftr-337	858	9	set	set	VERB
ftr-337	858	10	to	to	ADP
ftr-337	858	11	15	15	NUM
ftr-337	858	12	percent	percent	NOUN
ftr-337	858	13	in	in	ADP
ftr-337	858	14	1986	1986	NUM
ftr-337	858	15	,	,	PUNCT
ftr-337	858	16	12	12	NUM
ftr-337	858	17	percent	percent	NOUN
ftr-337	858	18	in	in	ADP
ftr-337	858	19	1987	1987	NUM
ftr-337	858	20	,	,	PUNCT
ftr-337	858	21	and	and	CCONJ
ftr-337	858	22	10	10	NUM
ftr-337	858	23	percent	percent	NOUN
ftr-337	858	24	in	in	ADP
ftr-337	858	25	1988	1988	NUM
ftr-337	858	26	,	,	PUNCT
ftr-337	858	27	and	and	CCONJ
ftr-337	858	28	was	be	AUX
ftr-337	858	29	to	to	PART
ftr-337	858	30	terminate	terminate	VERB
ftr-337	858	31	thereafter	thereafter	ADV
ftr-337	858	32	.	.	PUNCT
ftr-337	859	1	the	the	DET
ftr-337	859	2	geothermal	geothermal	ADJ
ftr-337	859	3	tax	tax	NOUN
ftr-337	859	4	credit	credit	NOUN
ftr-337	859	5	was	be	AUX
ftr-337	859	6	extended	extend	VERB
ftr-337	859	7	at	at	ADP
ftr-337	859	8	15	15	NUM
ftr-337	859	9	percent	percent	NOUN
ftr-337	859	10	in	in	ADP
ftr-337	859	11	1986	1986	NUM
ftr-337	859	12	and	and	CCONJ
ftr-337	859	13	10	10	NUM
ftr-337	859	14	percent	percent	NOUN
ftr-337	859	15	in	in	ADP
ftr-337	859	16	1987	1987	NUM
ftr-337	859	17	and	and	CCONJ
ftr-337	859	18	1988	1988	NUM
ftr-337	859	19	and	and	CCONJ
ftr-337	859	20	set	set	VERB
ftr-337	859	21	to	to	PART
ftr-337	859	22	terminate	terminate	VERB
ftr-337	859	23	thereafter	thereafter	ADV
ftr-337	859	24	.	.	PUNCT
ftr-337	860	1	the	the	DET
ftr-337	860	2	tax	tax	NOUN
ftr-337	860	3	credit	credit	NOUN
ftr-337	860	4	for	for	ADP
ftr-337	860	5	biomass	biomass	NOUN
ftr-337	860	6	energy	energy	NOUN
ftr-337	860	7	property	property	NOUN
ftr-337	860	8	was	be	AUX
ftr-337	860	9	set	set	VERB
ftr-337	860	10	at	at	ADP
ftr-337	860	11	15	15	NUM
ftr-337	860	12	percent	percent	NOUN
ftr-337	860	13	in	in	ADP
ftr-337	860	14	1986	1986	NUM
ftr-337	860	15	and	and	CCONJ
ftr-337	860	16	10	10	NUM
ftr-337	860	17	percent	percent	NOUN
ftr-337	860	18	in	in	ADP
ftr-337	860	19	1987	1987	NUM
ftr-337	860	20	and	and	CCONJ
ftr-337	860	21	set	set	VERB
ftr-337	860	22	to	to	PART
ftr-337	860	23	terminate	terminate	VERB
ftr-337	860	24	thereafter	thereafter	ADV
ftr-337	860	25	.	.	PUNCT
ftr-337	861	1	the	the	DET
ftr-337	861	2	credit	credit	NOUN
ftr-337	861	3	for	for	ADP
ftr-337	861	4	ocean	ocean	NOUN
ftr-337	861	5	thermal	thermal	ADJ
ftr-337	861	6	property	property	NOUN
ftr-337	861	7	was	be	AUX
ftr-337	861	8	set	set	VERB
ftr-337	861	9	at	at	ADP
ftr-337	861	10	15	15	NUM
ftr-337	861	11	percent	percent	NOUN
ftr-337	861	12	through	through	ADP
ftr-337	861	13	1988	1988	NUM
ftr-337	861	14	and	and	CCONJ
ftr-337	861	15	was	be	AUX
ftr-337	861	16	to	to	PART
ftr-337	861	17	terminate	terminate	VERB
ftr-337	861	18	thereafter	thereafter	ADV
ftr-337	861	19	.	.	PUNCT
ftr-337	862	1	wind	wind	NOUN
ftr-337	862	2	energy	energy	NOUN
ftr-337	862	3	tax	tax	NOUN
ftr-337	862	4	credits	credit	NOUN
ftr-337	862	5	were	be	AUX
ftr-337	862	6	allowed	allow	VERB
ftr-337	862	7	to	to	PART
ftr-337	862	8	expire	expire	VERB
ftr-337	862	9	at	at	ADP
ftr-337	862	10	the	the	DET
ftr-337	862	11	end	end	NOUN
ftr-337	862	12	of	of	ADP
ftr-337	862	13	1985	1985	NUM
ftr-337	862	14	.	.	PUNCT
ftr-337	863	1	see	see	VERB
ftr-337	863	2	h.r	h.r	PROPN
ftr-337	863	3	.	.	PROPN
ftr-337	863	4	rep	rep	PROPN
ftr-337	863	5	.	.	PROPN
ftr-337	863	6	no	no	PROPN
ftr-337	863	7	.	.	NOUN
ftr-337	864	1	99	99	NUM
ftr-337	864	2	-	-	SYM
ftr-337	864	3	426	426	NUM
ftr-337	864	4	,	,	PUNCT
ftr-337	864	5	at	at	ADP
ftr-337	864	6	218–22	218–22	PROPN
ftr-337	864	7	(	(	PUNCT
ftr-337	864	8	1986	1986	NUM
ftr-337	864	9	)	)	PUNCT
ftr-337	864	10	;	;	PUNCT
ftr-337	865	1	s.	s.	PROPN
ftr-337	865	2	rep	rep	PROPN
ftr-337	865	3	.	.	PROPN
ftr-337	865	4	no	no	PROPN
ftr-337	865	5	.	.	NOUN
ftr-337	865	6	99	99	NUM
ftr-337	865	7	-	-	SYM
ftr-337	865	8	313	313	NUM
ftr-337	865	9	,	,	PUNCT
ftr-337	865	10	at	at	ADP
ftr-337	865	11	274–77	274–77	NUM
ftr-337	865	12	(	(	PUNCT
ftr-337	865	13	1986	1986	NUM
ftr-337	865	14	)	)	PUNCT
ftr-337	865	15	;	;	PUNCT
ftr-337	865	16	h.r	h.r	PROPN
ftr-337	865	17	.	.	PROPN
ftr-337	865	18	conf	conf	PROPN
ftr-337	865	19	.	.	PUNCT
ftr-337	866	1	rep	rep	PROPN
ftr-337	866	2	.	.	PROPN
ftr-337	866	3	no	no	PROPN
ftr-337	866	4	.	.	NOUN
ftr-337	867	1	99	99	NUM
ftr-337	867	2	-	-	SYM
ftr-337	867	3	841	841	NUM
ftr-337	867	4	,	,	PUNCT
ftr-337	867	5	vol	vol	NOUN
ftr-337	867	6	.	.	PROPN
ftr-337	867	7	2	2	NUM
ftr-337	867	8	,	,	PUNCT
ftr-337	867	9	at	at	ADP
ftr-337	867	10	128–29	128–29	PROPN
ftr-337	867	11	(	(	PUNCT
ftr-337	867	12	1986	1986	NUM
ftr-337	867	13	)	)	PUNCT
ftr-337	867	14	.	.	PUNCT
ftr-337	868	1	the	the	DET
ftr-337	868	2	house	house	PROPN
ftr-337	868	3	bill	bill	PROPN
ftr-337	868	4	extended	extend	VERB
ftr-337	868	5	the	the	DET
ftr-337	868	6	energy	energy	NOUN
ftr-337	868	7	tax	tax	NOUN
ftr-337	868	8	credits	credit	NOUN
ftr-337	868	9	for	for	ADP
ftr-337	868	10	solar	solar	ADJ
ftr-337	868	11	and	and	CCONJ
ftr-337	868	12	geothermal	geothermal	ADJ
ftr-337	868	13	property	property	NOUN
ftr-337	868	14	.	.	PUNCT
ftr-337	869	1	the	the	DET
ftr-337	869	2	committee	committee	NOUN
ftr-337	869	3	stated	state	VERB
ftr-337	869	4	that	that	SCONJ
ftr-337	869	5	these	these	DET
ftr-337	869	6	alternative	alternative	ADJ
ftr-337	869	7	energy	energy	NOUN
ftr-337	869	8	sources	source	NOUN
ftr-337	869	9	had	have	AUX
ftr-337	869	10	“	"	PUNCT
ftr-337	869	11	demonstrated	demonstrate	VERB
ftr-337	869	12	responsiveness	responsiveness	NOUN
ftr-337	869	13	to	to	ADP
ftr-337	869	14	the	the	DET
ftr-337	869	15	credit	credit	NOUN
ftr-337	869	16	and	and	CCONJ
ftr-337	869	17	warrant[ed	warrant[ed	PROPN
ftr-337	869	18	]	]	PUNCT
ftr-337	869	19	additional	additional	ADJ
ftr-337	869	20	limited	limited	ADJ
ftr-337	869	21	support	support	NOUN
ftr-337	869	22	.	.	PUNCT
ftr-337	869	23	”	"	PUNCT
ftr-337	870	1	h.r	h.r	PROPN
ftr-337	870	2	.	.	PROPN
ftr-337	870	3	rep	rep	PROPN
ftr-337	870	4	.	.	PROPN
ftr-337	870	5	no	no	PROPN
ftr-337	870	6	.	.	NOUN
ftr-337	871	1	99	99	NUM
ftr-337	871	2	-	-	SYM
ftr-337	871	3	426	426	NUM
ftr-337	871	4	,	,	PUNCT
ftr-337	871	5	at	at	ADP
ftr-337	871	6	220	220	NUM
ftr-337	871	7	(	(	PUNCT
ftr-337	871	8	1986	1986	NUM
ftr-337	871	9	)	)	PUNCT
ftr-337	871	10	.	.	PUNCT
ftr-337	872	1	the	the	DET
ftr-337	872	2	house	house	NOUN
ftr-337	872	3	eliminated	eliminate	VERB
ftr-337	872	4	the	the	DET
ftr-337	872	5	energy	energy	NOUN
ftr-337	872	6	credits	credit	NOUN
ftr-337	872	7	for	for	ADP
ftr-337	872	8	wind	wind	NOUN
ftr-337	872	9	,	,	PUNCT
ftr-337	872	10	ocean	ocean	NOUN
ftr-337	872	11	thermal	thermal	NOUN
ftr-337	872	12	,	,	PUNCT
ftr-337	872	13	and	and	CCONJ
ftr-337	872	14	biomass	biomass	NOUN
ftr-337	872	15	property	property	NOUN
ftr-337	872	16	,	,	PUNCT
ftr-337	872	17	explaining	explain	VERB
ftr-337	872	18	that	that	SCONJ
ftr-337	872	19	these	these	DET
ftr-337	872	20	sources	source	NOUN
ftr-337	872	21	have	have	AUX
ftr-337	872	22	not	not	PART
ftr-337	872	23	demonstrated	demonstrate	VERB
ftr-337	872	24	that	that	SCONJ
ftr-337	872	25	the	the	DET
ftr-337	872	26	stimulation	stimulation	NOUN
ftr-337	872	27	to	to	PART
ftr-337	872	28	demand	demand	VERB
ftr-337	872	29	from	from	ADP
ftr-337	872	30	a	a	DET
ftr-337	872	31	tax	tax	NOUN
ftr-337	872	32	credit	credit	NOUN
ftr-337	872	33	is	be	AUX
ftr-337	872	34	necessary	necessary	ADJ
ftr-337	872	35	.	.	PUNCT
ftr-337	873	1	the	the	DET
ftr-337	873	2	absence	absence	NOUN
ftr-337	873	3	of	of	ADP
ftr-337	873	4	favorable	favorable	ADJ
ftr-337	873	5	technological	technological	ADJ
ftr-337	873	6	developments	development	NOUN
ftr-337	873	7	in	in	ADP
ftr-337	873	8	other	other	ADJ
ftr-337	873	9	renewable	renewable	ADJ
ftr-337	873	10	energy	energy	NOUN
ftr-337	873	11	areas	area	NOUN
ftr-337	873	12	or	or	CCONJ
ftr-337	873	13	the	the	DET
ftr-337	873	14	inability	inability	NOUN
ftr-337	873	15	to	to	PART
ftr-337	873	16	find	find	VERB
ftr-337	873	17	ways	way	NOUN
ftr-337	873	18	to	to	PART
ftr-337	873	19	reduce	reduce	VERB
ftr-337	873	20	potentially	potentially	ADV
ftr-337	873	21	high	high	ADJ
ftr-337	873	22	capital	capital	NOUN
ftr-337	873	23	or	or	CCONJ
ftr-337	873	24	operating	operating	NOUN
ftr-337	873	25	costs	cost	NOUN
ftr-337	873	26	have	have	AUX
ftr-337	873	27	convinced	convince	VERB
ftr-337	873	28	the	the	DET
ftr-337	873	29	committee	committee	NOUN
ftr-337	873	30	that	that	SCONJ
ftr-337	873	31	the	the	DET
ftr-337	873	32	energy	energy	NOUN
ftr-337	873	33	tax	tax	NOUN
ftr-337	873	34	credits	credit	NOUN
ftr-337	873	35	for	for	ADP
ftr-337	873	36	most	most	ADJ
ftr-337	873	37	of	of	ADP
ftr-337	873	38	the	the	DET
ftr-337	873	39	2012	2012	NUM
ftr-337	873	40	]	]	PUNCT
ftr-337	873	41	monetization	monetization	NOUN
ftr-337	873	42	of	of	ADP
ftr-337	873	43	business	business	NOUN
ftr-337	873	44	tax	tax	NOUN
ftr-337	873	45	credits	credit	NOUN
ftr-337	873	46	663	663	NUM
ftr-337	873	47	the	the	DET
ftr-337	873	48	committee	committee	NOUN
ftr-337	873	49	believes	believe	VERB
ftr-337	873	50	that	that	SCONJ
ftr-337	873	51	it	it	PRON
ftr-337	873	52	is	be	AUX
ftr-337	873	53	desirable	desirable	ADJ
ftr-337	873	54	to	to	PART
ftr-337	873	55	retain	retain	VERB
ftr-337	873	56	energy	energy	NOUN
ftr-337	873	57	tax	tax	NOUN
ftr-337	873	58	credits	credit	NOUN
ftr-337	873	59	for	for	ADP
ftr-337	873	60	renewable	renewable	ADJ
ftr-337	873	61	energy	energy	NOUN
ftr-337	873	62	sources	source	NOUN
ftr-337	873	63	in	in	ADP
ftr-337	873	64	order	order	NOUN
ftr-337	873	65	to	to	PART
ftr-337	873	66	maintain	maintain	VERB
ftr-337	873	67	an	an	DET
ftr-337	873	68	after	after	ADP
ftr-337	873	69	-	-	PUNCT
ftr-337	873	70	tax	tax	NOUN
ftr-337	873	71	price	price	NOUN
ftr-337	873	72	differential	differential	NOUN
ftr-337	873	73	between	between	ADP
ftr-337	873	74	renewable	renewable	ADJ
ftr-337	873	75	and	and	CCONJ
ftr-337	873	76	fossil	fossil	NOUN
ftr-337	873	77	fuel	fuel	NOUN
ftr-337	873	78	sources	source	NOUN
ftr-337	873	79	.	.	PUNCT
ftr-337	874	1	the	the	DET
ftr-337	874	2	recent	recent	ADJ
ftr-337	874	3	steep	steep	ADJ
ftr-337	874	4	decline	decline	NOUN
ftr-337	874	5	in	in	ADP
ftr-337	874	6	petroleum	petroleum	NOUN
ftr-337	874	7	prices	price	NOUN
ftr-337	874	8	has	have	AUX
ftr-337	874	9	eliminated	eliminate	VERB
ftr-337	874	10	the	the	DET
ftr-337	874	11	incentive	incentive	NOUN
ftr-337	874	12	to	to	PART
ftr-337	874	13	purchase	purchase	VERB
ftr-337	874	14	or	or	CCONJ
ftr-337	874	15	produce	produce	VERB
ftr-337	874	16	renewable	renewable	ADJ
ftr-337	874	17	fuel	fuel	NOUN
ftr-337	874	18	sources	source	NOUN
ftr-337	874	19	and	and	CCONJ
ftr-337	874	20	the	the	DET
ftr-337	874	21	required	required	ADJ
ftr-337	874	22	equipment	equipment	NOUN
ftr-337	874	23	.	.	PUNCT
ftr-337	875	1	without	without	ADP
ftr-337	875	2	the	the	DET
ftr-337	875	3	additional	additional	ADJ
ftr-337	875	4	stimulus	stimulus	NOUN
ftr-337	875	5	from	from	ADP
ftr-337	875	6	the	the	DET
ftr-337	875	7	tax	tax	NOUN
ftr-337	875	8	credit	credit	NOUN
ftr-337	875	9	to	to	PART
ftr-337	875	10	purchase	purchase	VERB
ftr-337	875	11	or	or	CCONJ
ftr-337	875	12	produce	produce	VERB
ftr-337	875	13	renewable	renewable	ADJ
ftr-337	875	14	fuels	fuel	NOUN
ftr-337	875	15	,	,	PUNCT
ftr-337	875	16	the	the	DET
ftr-337	875	17	experience	experience	NOUN
ftr-337	875	18	gained	gain	VERB
ftr-337	875	19	in	in	ADP
ftr-337	875	20	the	the	DET
ftr-337	875	21	production	production	NOUN
ftr-337	875	22	and	and	CCONJ
ftr-337	875	23	use	use	NOUN
ftr-337	875	24	of	of	ADP
ftr-337	875	25	such	such	ADJ
ftr-337	875	26	fuels	fuel	NOUN
ftr-337	875	27	and	and	CCONJ
ftr-337	875	28	the	the	DET
ftr-337	875	29	technological	technological	ADJ
ftr-337	875	30	competence	competence	NOUN
ftr-337	875	31	developed	develop	VERB
ftr-337	875	32	in	in	ADP
ftr-337	875	33	their	their	PRON
ftr-337	875	34	production	production	NOUN
ftr-337	875	35	during	during	ADP
ftr-337	875	36	the	the	DET
ftr-337	875	37	past	past	ADJ
ftr-337	875	38	decade	decade	NOUN
ftr-337	875	39	will	will	AUX
ftr-337	875	40	dissipate	dissipate	VERB
ftr-337	875	41	,	,	PUNCT
ftr-337	875	42	and	and	CCONJ
ftr-337	875	43	will	will	AUX
ftr-337	875	44	not	not	PART
ftr-337	875	45	be	be	AUX
ftr-337	875	46	available	available	ADJ
ftr-337	875	47	to	to	PART
ftr-337	875	48	call	call	VERB
ftr-337	875	49	on	on	ADP
ftr-337	875	50	if	if	SCONJ
ftr-337	875	51	a	a	DET
ftr-337	875	52	fossil	fossil	NOUN
ftr-337	875	53	fuel	fuel	NOUN
ftr-337	875	54	shortage	shortage	NOUN
ftr-337	875	55	recurs	recur	NOUN
ftr-337	875	56	.	.	PUNCT
ftr-337	876	1	126	126	NUM
ftr-337	876	2	further	far	ADV
ftr-337	876	3	,	,	PUNCT
ftr-337	876	4	the	the	DET
ftr-337	876	5	senate	senate	PROPN
ftr-337	876	6	report	report	NOUN
ftr-337	876	7	describes	describe	VERB
ftr-337	876	8	the	the	DET
ftr-337	876	9	rationale	rationale	NOUN
ftr-337	876	10	for	for	ADP
ftr-337	876	11	extension	extension	NOUN
ftr-337	876	12	of	of	ADP
ftr-337	876	13	the	the	DET
ftr-337	876	14	rehabilitation	rehabilitation	NOUN
ftr-337	876	15	credit	credit	NOUN
ftr-337	876	16	:	:	PUNCT
ftr-337	876	17	the	the	DET
ftr-337	876	18	committee	committee	NOUN
ftr-337	876	19	has	have	AUX
ftr-337	876	20	concluded	conclude	VERB
ftr-337	876	21	that	that	SCONJ
ftr-337	876	22	the	the	DET
ftr-337	876	23	incentives	incentive	NOUN
ftr-337	876	24	granted	grant	VERB
ftr-337	876	25	to	to	ADP
ftr-337	876	26	rehabilitations	rehabilitation	NOUN
ftr-337	876	27	in	in	ADP
ftr-337	876	28	1981	1981	NUM
ftr-337	876	29	remain	remain	VERB
ftr-337	876	30	justified	justified	ADJ
ftr-337	876	31	.	.	PUNCT
ftr-337	877	1	the	the	DET
ftr-337	877	2	committee	committee	NOUN
ftr-337	877	3	believes	believe	VERB
ftr-337	877	4	that	that	SCONJ
ftr-337	877	5	such	such	ADJ
ftr-337	877	6	incentives	incentive	NOUN
ftr-337	877	7	are	be	AUX
ftr-337	877	8	needed	need	VERB
ftr-337	877	9	because	because	SCONJ
ftr-337	877	10	the	the	DET
ftr-337	877	11	social	social	ADJ
ftr-337	877	12	and	and	CCONJ
ftr-337	877	13	aesthetic	aesthetic	ADJ
ftr-337	877	14	values	value	NOUN
ftr-337	877	15	of	of	ADP
ftr-337	877	16	rehabilitating	rehabilitate	VERB
ftr-337	877	17	and	and	CCONJ
ftr-337	877	18	preserving	preserve	VERB
ftr-337	877	19	older	old	ADJ
ftr-337	877	20	structures	structure	NOUN
ftr-337	877	21	are	be	AUX
ftr-337	877	22	not	not	PART
ftr-337	877	23	necessarily	necessarily	ADV
ftr-337	877	24	taken	take	VERB
ftr-337	877	25	into	into	ADP
ftr-337	877	26	account	account	NOUN
ftr-337	877	27	in	in	ADP
ftr-337	877	28	investors	investor	NOUN
ftr-337	877	29	’	’	PART
ftr-337	877	30	profit	profit	NOUN
ftr-337	877	31	projections	projection	NOUN
ftr-337	877	32	.	.	PUNCT
ftr-337	878	1	additionally	additionally	ADV
ftr-337	878	2	,	,	PUNCT
ftr-337	878	3	a	a	DET
ftr-337	878	4	tax	tax	NOUN
ftr-337	878	5	incentive	incentive	NOUN
ftr-337	878	6	is	be	AUX
ftr-337	878	7	needed	need	VERB
ftr-337	878	8	because	because	SCONJ
ftr-337	878	9	market	market	NOUN
ftr-337	878	10	forces	force	NOUN
ftr-337	878	11	might	might	AUX
ftr-337	878	12	otherwise	otherwise	ADV
ftr-337	878	13	channel	channel	VERB
ftr-337	878	14	investments	investment	NOUN
ftr-337	878	15	away	away	ADV
ftr-337	878	16	from	from	ADP
ftr-337	878	17	such	such	ADJ
ftr-337	878	18	projects	project	NOUN
ftr-337	878	19	because	because	SCONJ
ftr-337	878	20	of	of	ADP
ftr-337	878	21	the	the	DET
ftr-337	878	22	extra	extra	ADJ
ftr-337	878	23	costs	cost	NOUN
ftr-337	878	24	of	of	ADP
ftr-337	878	25	undertaking	undertaking	NOUN
ftr-337	878	26	rehabilitations	rehabilitation	NOUN
ftr-337	878	27	of	of	ADP
ftr-337	878	28	older	old	ADJ
ftr-337	878	29	or	or	CCONJ
ftr-337	878	30	historic	historic	ADJ
ftr-337	878	31	buildings	building	NOUN
ftr-337	878	32	.	.	PUNCT
ftr-337	879	1	127	127	NUM
ftr-337	879	2	in	in	ADP
ftr-337	879	3	the	the	DET
ftr-337	879	4	case	case	NOUN
ftr-337	879	5	of	of	ADP
ftr-337	879	6	the	the	DET
ftr-337	879	7	historic	historic	ADJ
ftr-337	879	8	rehabilitation	rehabilitation	NOUN
ftr-337	879	9	credit	credit	NOUN
ftr-337	879	10	,	,	PUNCT
ftr-337	879	11	it	it	PRON
ftr-337	879	12	can	can	AUX
ftr-337	879	13	be	be	AUX
ftr-337	879	14	argued	argue	VERB
ftr-337	879	15	,	,	PUNCT
ftr-337	879	16	the	the	DET
ftr-337	879	17	mission	mission	NOUN
ftr-337	879	18	had	have	AUX
ftr-337	879	19	changed	change	VERB
ftr-337	879	20	since	since	SCONJ
ftr-337	879	21	its	its	PRON
ftr-337	879	22	first	first	ADJ
ftr-337	879	23	enactment	enactment	NOUN
ftr-337	879	24	in	in	ADP
ftr-337	879	25	1978	1978	NUM
ftr-337	879	26	.	.	PUNCT
ftr-337	880	1	as	as	SCONJ
ftr-337	880	2	noted	note	VERB
ftr-337	880	3	in	in	ADP
ftr-337	880	4	the	the	DET
ftr-337	880	5	discussion	discussion	NOUN
ftr-337	880	6	above	above	ADV
ftr-337	880	7	,	,	PUNCT
ftr-337	880	8	the	the	DET
ftr-337	880	9	rehabilitation	rehabilitation	NOUN
ftr-337	880	10	credit	credit	NOUN
ftr-337	880	11	originally	originally	ADV
ftr-337	880	12	represented	represent	VERB
ftr-337	880	13	an	an	DET
ftr-337	880	14	extension	extension	NOUN
ftr-337	880	15	of	of	ADP
ftr-337	880	16	the	the	DET
ftr-337	880	17	“	"	PUNCT
ftr-337	880	18	initial	initial	ADJ
ftr-337	880	19	policy	policy	NOUN
ftr-337	880	20	objective	objective	NOUN
ftr-337	880	21	of	of	ADP
ftr-337	880	22	the	the	DET
ftr-337	880	23	investment	investment	NOUN
ftr-337	880	24	credit	credit	NOUN
ftr-337	880	25	.	.	PUNCT
ftr-337	880	26	”	"	PUNCT
ftr-337	881	1	128	128	NUM
ftr-337	881	2	it	it	PRON
ftr-337	881	3	also	also	ADV
ftr-337	881	4	had	have	VERB
ftr-337	881	5	much	much	ADV
ftr-337	881	6	broader	broad	ADJ
ftr-337	881	7	sweep	sweep	NOUN
ftr-337	881	8	—	—	PUNCT
ftr-337	881	9	available	available	ADJ
ftr-337	881	10	in	in	ADP
ftr-337	881	11	the	the	DET
ftr-337	881	12	case	case	NOUN
ftr-337	881	13	of	of	ADP
ftr-337	881	14	buildings	building	NOUN
ftr-337	881	15	twenty	twenty	NUM
ftr-337	881	16	years	year	NOUN
ftr-337	881	17	or	or	CCONJ
ftr-337	881	18	older	old	ADJ
ftr-337	881	19	.	.	PUNCT
ftr-337	882	1	in	in	ADP
ftr-337	882	2	1981	1981	NUM
ftr-337	882	3	,	,	PUNCT
ftr-337	882	4	the	the	DET
ftr-337	882	5	credit	credit	NOUN
ftr-337	882	6	had	have	AUX
ftr-337	882	7	been	be	AUX
ftr-337	882	8	refined	refine	VERB
ftr-337	882	9	and	and	CCONJ
ftr-337	882	10	re	re	VERB
ftr-337	882	11	-	-	VERB
ftr-337	882	12	focused	focused	ADJ
ftr-337	882	13	on	on	ADP
ftr-337	882	14	older	old	ADJ
ftr-337	882	15	buildings	building	NOUN
ftr-337	882	16	and	and	CCONJ
ftr-337	882	17	certified	certify	VERB
ftr-337	882	18	historic	historic	ADJ
ftr-337	882	19	structures	structure	NOUN
ftr-337	882	20	.	.	PUNCT
ftr-337	883	1	the	the	DET
ftr-337	883	2	1986	1986	NUM
ftr-337	883	3	act	act	NOUN
ftr-337	883	4	,	,	PUNCT
ftr-337	883	5	in	in	ADP
ftr-337	883	6	turn	turn	NOUN
ftr-337	883	7	,	,	PUNCT
ftr-337	883	8	reduced	reduce	VERB
ftr-337	883	9	the	the	DET
ftr-337	883	10	credit	credit	NOUN
ftr-337	883	11	for	for	ADP
ftr-337	883	12	other	other	ADJ
ftr-337	883	13	renewable	renewable	ADJ
ftr-337	883	14	energy	energy	NOUN
ftr-337	883	15	property	property	NOUN
ftr-337	883	16	are	be	AUX
ftr-337	883	17	premature	premature	ADJ
ftr-337	883	18	and	and	CCONJ
ftr-337	883	19	have	have	AUX
ftr-337	883	20	failed	fail	VERB
ftr-337	883	21	to	to	PART
ftr-337	883	22	stimulate	stimulate	VERB
ftr-337	883	23	a	a	DET
ftr-337	883	24	meaningful	meaningful	ADJ
ftr-337	883	25	level	level	NOUN
ftr-337	883	26	of	of	ADP
ftr-337	883	27	demand	demand	NOUN
ftr-337	883	28	.	.	PUNCT
ftr-337	884	1	i	i	PRON
ftr-337	884	2	d.	d.	PROPN
ftr-337	884	3	in	in	ADP
ftr-337	884	4	contrast	contrast	NOUN
ftr-337	884	5	,	,	PUNCT
ftr-337	884	6	the	the	DET
ftr-337	884	7	senate	senate	PROPN
ftr-337	884	8	amendments	amendment	NOUN
ftr-337	884	9	extended	extend	VERB
ftr-337	884	10	the	the	DET
ftr-337	884	11	credits	credit	NOUN
ftr-337	884	12	for	for	ADP
ftr-337	884	13	wind	wind	NOUN
ftr-337	884	14	,	,	PUNCT
ftr-337	884	15	ocean	ocean	NOUN
ftr-337	884	16	thermal	thermal	NOUN
ftr-337	884	17	,	,	PUNCT
ftr-337	884	18	and	and	CCONJ
ftr-337	884	19	biomass	biomass	NOUN
ftr-337	884	20	energy	energy	NOUN
ftr-337	884	21	property	property	NOUN
ftr-337	884	22	.	.	PUNCT
ftr-337	885	1	see	see	VERB
ftr-337	885	2	s.	s.	PROPN
ftr-337	885	3	rep	rep	PROPN
ftr-337	885	4	.	.	PROPN
ftr-337	886	1	no	no	PROPN
ftr-337	886	2	.	.	NOUN
ftr-337	887	1	99	99	NUM
ftr-337	887	2	-	-	SYM
ftr-337	887	3	313	313	NUM
ftr-337	887	4	,	,	PUNCT
ftr-337	887	5	at	at	ADP
ftr-337	887	6	275–77	275–77	NUM
ftr-337	887	7	(	(	PUNCT
ftr-337	887	8	1986	1986	NUM
ftr-337	887	9	)	)	PUNCT
ftr-337	887	10	.	.	PUNCT
ftr-337	888	1	the	the	DET
ftr-337	888	2	conference	conference	NOUN
ftr-337	888	3	report	report	NOUN
ftr-337	888	4	followed	follow	VERB
ftr-337	888	5	the	the	DET
ftr-337	888	6	senate	senate	PROPN
ftr-337	888	7	amendments	amendment	NOUN
ftr-337	888	8	in	in	ADP
ftr-337	888	9	the	the	DET
ftr-337	888	10	case	case	NOUN
ftr-337	888	11	of	of	ADP
ftr-337	888	12	biomass	biomass	NOUN
ftr-337	888	13	and	and	CCONJ
ftr-337	888	14	ocean	ocean	NOUN
ftr-337	888	15	thermal	thermal	ADJ
ftr-337	888	16	property	property	NOUN
ftr-337	888	17	and	and	CCONJ
ftr-337	888	18	followed	follow	VERB
ftr-337	888	19	the	the	DET
ftr-337	888	20	house	house	NOUN
ftr-337	888	21	bill	bill	NOUN
ftr-337	888	22	in	in	ADP
ftr-337	888	23	the	the	DET
ftr-337	888	24	case	case	NOUN
ftr-337	888	25	of	of	ADP
ftr-337	888	26	wind	wind	NOUN
ftr-337	888	27	property	property	NOUN
ftr-337	888	28	.	.	PUNCT
ftr-337	889	1	h.r	h.r	PROPN
ftr-337	889	2	.	.	PROPN
ftr-337	889	3	conf	conf	PROPN
ftr-337	889	4	.	.	PUNCT
ftr-337	890	1	rep	rep	PROPN
ftr-337	890	2	.	.	PROPN
ftr-337	890	3	no	no	PROPN
ftr-337	890	4	.	.	NOUN
ftr-337	891	1	99	99	NUM
ftr-337	891	2	-	-	SYM
ftr-337	891	3	841	841	NUM
ftr-337	891	4	,	,	PUNCT
ftr-337	891	5	vol	vol	NOUN
ftr-337	891	6	.	.	PROPN
ftr-337	891	7	2	2	NUM
ftr-337	891	8	,	,	PUNCT
ftr-337	891	9	at	at	ADP
ftr-337	891	10	128–29	128–29	NUM
ftr-337	891	11	.	.	PUNCT
ftr-337	892	1	126	126	NUM
ftr-337	892	2	.	.	PUNCT
ftr-337	893	1	s.	s.	PROPN
ftr-337	893	2	rep	rep	PROPN
ftr-337	893	3	.	.	PROPN
ftr-337	893	4	no	no	PROPN
ftr-337	893	5	.	.	NOUN
ftr-337	894	1	99	99	NUM
ftr-337	894	2	-	-	SYM
ftr-337	894	3	313	313	NUM
ftr-337	894	4	,	,	PUNCT
ftr-337	894	5	at	at	ADP
ftr-337	894	6	275–76	275–76	NUM
ftr-337	894	7	(	(	PUNCT
ftr-337	894	8	1986	1986	NUM
ftr-337	894	9	)	)	PUNCT
ftr-337	894	10	(	(	PUNCT
ftr-337	894	11	emphasis	emphasis	NOUN
ftr-337	894	12	added	add	VERB
ftr-337	894	13	)	)	PUNCT
ftr-337	894	14	.	.	PUNCT
ftr-337	895	1	127	127	NUM
ftr-337	895	2	.	.	PUNCT
ftr-337	896	1	s.	s.	PROPN
ftr-337	896	2	rep	rep	PROPN
ftr-337	896	3	.	.	PROPN
ftr-337	896	4	no	no	PROPN
ftr-337	896	5	.	.	NOUN
ftr-337	897	1	99	99	NUM
ftr-337	897	2	-	-	SYM
ftr-337	897	3	313	313	NUM
ftr-337	897	4	,	,	PUNCT
ftr-337	897	5	at	at	ADP
ftr-337	897	6	753	753	NUM
ftr-337	897	7	(	(	PUNCT
ftr-337	897	8	1986	1986	NUM
ftr-337	897	9	)	)	PUNCT
ftr-337	897	10	(	(	PUNCT
ftr-337	897	11	emphasis	emphasis	NOUN
ftr-337	897	12	added	add	VERB
ftr-337	897	13	)	)	PUNCT
ftr-337	897	14	.	.	PUNCT
ftr-337	898	1	128	128	NUM
ftr-337	898	2	.	.	PUNCT
ftr-337	899	1	see	see	VERB
ftr-337	899	2	supra	supra	PROPN
ftr-337	899	3	note	note	PROPN
ftr-337	899	4	61	61	NUM
ftr-337	899	5	and	and	CCONJ
ftr-337	899	6	accompanying	accompany	VERB
ftr-337	899	7	text	text	NOUN
ftr-337	899	8	.	.	PUNCT
ftr-337	900	1	664	664	NUM
ftr-337	900	2	florida	florida	PROPN
ftr-337	900	3	tax	tax	NOUN
ftr-337	900	4	review	review	NOUN
ftr-337	900	5	[	[	X
ftr-337	900	6	vol.12:9	vol.12:9	NOUN
ftr-337	900	7	rehabilitation	rehabilitation	NOUN
ftr-337	900	8	of	of	ADP
ftr-337	900	9	historic	historic	ADJ
ftr-337	900	10	structures	structure	NOUN
ftr-337	900	11	from	from	ADP
ftr-337	900	12	25	25	NUM
ftr-337	900	13	percent	percent	NOUN
ftr-337	900	14	(	(	PUNCT
ftr-337	900	15	applicable	applicable	ADJ
ftr-337	900	16	previously	previously	ADV
ftr-337	900	17	to	to	ADP
ftr-337	900	18	historic	historic	ADJ
ftr-337	900	19	structures	structure	NOUN
ftr-337	900	20	)	)	PUNCT
ftr-337	900	21	to	to	ADP
ftr-337	900	22	20	20	NUM
ftr-337	900	23	percent	percent	NOUN
ftr-337	900	24	and	and	CCONJ
ftr-337	900	25	otherwise	otherwise	ADV
ftr-337	900	26	restricted	restrict	VERB
ftr-337	900	27	applicability	applicability	NOUN
ftr-337	900	28	of	of	ADP
ftr-337	900	29	the	the	DET
ftr-337	900	30	credit	credit	NOUN
ftr-337	900	31	solely	solely	ADV
ftr-337	900	32	to	to	ADP
ftr-337	900	33	buildings	building	NOUN
ftr-337	900	34	placed	place	VERB
ftr-337	900	35	in	in	ADP
ftr-337	900	36	service	service	NOUN
ftr-337	900	37	before	before	ADP
ftr-337	900	38	1936	1936	NUM
ftr-337	900	39	,	,	PUNCT
ftr-337	900	40	for	for	ADP
ftr-337	900	41	which	which	PRON
ftr-337	900	42	a	a	DET
ftr-337	900	43	10	10	NUM
ftr-337	900	44	percent	percent	NOUN
ftr-337	900	45	rehabilitation	rehabilitation	NOUN
ftr-337	900	46	credit	credit	NOUN
ftr-337	900	47	was	be	AUX
ftr-337	900	48	fixed	fix	VERB
ftr-337	900	49	(	(	PUNCT
ftr-337	900	50	previously	previously	ADV
ftr-337	900	51	fixed	fix	VERB
ftr-337	900	52	at	at	ADP
ftr-337	900	53	15	15	NUM
ftr-337	900	54	percent	percent	NOUN
ftr-337	900	55	for	for	ADP
ftr-337	900	56	30year	30year	NUM
ftr-337	900	57	old	old	ADJ
ftr-337	900	58	buildings	building	NOUN
ftr-337	900	59	and	and	CCONJ
ftr-337	900	60	20	20	NUM
ftr-337	900	61	percent	percent	NOUN
ftr-337	900	62	for	for	ADP
ftr-337	900	63	40	40	NUM
ftr-337	900	64	-	-	PUNCT
ftr-337	900	65	year	year	NOUN
ftr-337	900	66	old	old	ADJ
ftr-337	900	67	buildings	building	NOUN
ftr-337	900	68	)	)	PUNCT
ftr-337	900	69	.	.	PUNCT
ftr-337	901	1	thus	thus	ADV
ftr-337	901	2	,	,	PUNCT
ftr-337	901	3	the	the	DET
ftr-337	901	4	regular	regular	ADJ
ftr-337	901	5	investment	investment	NOUN
ftr-337	901	6	credit	credit	NOUN
ftr-337	901	7	was	be	AUX
ftr-337	901	8	viewed	view	VERB
ftr-337	901	9	as	as	ADP
ftr-337	901	10	a	a	DET
ftr-337	901	11	“	"	PUNCT
ftr-337	901	12	structural	structural	ADJ
ftr-337	901	13	”	"	PUNCT
ftr-337	901	14	component	component	NOUN
ftr-337	901	15	of	of	ADP
ftr-337	901	16	the	the	DET
ftr-337	901	17	code	code	NOUN
ftr-337	901	18	that	that	PRON
ftr-337	901	19	violated	violate	VERB
ftr-337	901	20	the	the	DET
ftr-337	901	21	principle	principle	NOUN
ftr-337	901	22	of	of	ADP
ftr-337	901	23	neutrality	neutrality	NOUN
ftr-337	901	24	and	and	CCONJ
ftr-337	901	25	was	be	AUX
ftr-337	901	26	in	in	ADP
ftr-337	901	27	need	need	NOUN
ftr-337	901	28	of	of	ADP
ftr-337	901	29	replacement	replacement	NOUN
ftr-337	901	30	.	.	PUNCT
ftr-337	902	1	a	a	DET
ftr-337	902	2	combination	combination	NOUN
ftr-337	902	3	of	of	ADP
ftr-337	902	4	further	further	ADJ
ftr-337	902	5	acceleration	acceleration	NOUN
ftr-337	902	6	of	of	ADP
ftr-337	902	7	depreciation	depreciation	NOUN
ftr-337	902	8	deductions	deduction	NOUN
ftr-337	902	9	and	and	CCONJ
ftr-337	902	10	the	the	DET
ftr-337	902	11	dramatic	dramatic	ADJ
ftr-337	902	12	reduction	reduction	NOUN
ftr-337	902	13	in	in	ADP
ftr-337	902	14	tax	tax	NOUN
ftr-337	902	15	rates	rate	NOUN
ftr-337	902	16	effected	effect	VERB
ftr-337	902	17	by	by	ADP
ftr-337	902	18	the	the	DET
ftr-337	902	19	1986	1986	NUM
ftr-337	902	20	act	act	NOUN
ftr-337	902	21	was	be	AUX
ftr-337	902	22	viewed	view	VERB
ftr-337	902	23	as	as	ADP
ftr-337	902	24	a	a	DET
ftr-337	902	25	superior	superior	ADJ
ftr-337	902	26	incentive	incentive	NOUN
ftr-337	902	27	to	to	ADP
ftr-337	902	28	investment	investment	NOUN
ftr-337	902	29	lacking	lack	VERB
ftr-337	902	30	the	the	DET
ftr-337	902	31	prior	prior	ADJ
ftr-337	902	32	bias	bias	NOUN
ftr-337	902	33	in	in	ADP
ftr-337	902	34	favor	favor	NOUN
ftr-337	902	35	of	of	ADP
ftr-337	902	36	short	short	ADJ
ftr-337	902	37	-	-	PUNCT
ftr-337	902	38	lived	live	VERB
ftr-337	902	39	assets	asset	NOUN
ftr-337	902	40	.	.	PUNCT
ftr-337	903	1	in	in	ADP
ftr-337	903	2	contrast	contrast	NOUN
ftr-337	903	3	,	,	PUNCT
ftr-337	903	4	congress	congress	PROPN
ftr-337	903	5	concurrently	concurrently	ADV
ftr-337	903	6	extended	extend	VERB
ftr-337	903	7	tax	tax	NOUN
ftr-337	903	8	credits	credit	NOUN
ftr-337	903	9	subsidizing	subsidize	VERB
ftr-337	903	10	programs	program	NOUN
ftr-337	903	11	advancing	advance	VERB
ftr-337	903	12	specific	specific	ADJ
ftr-337	903	13	social	social	ADJ
ftr-337	903	14	and	and	CCONJ
ftr-337	903	15	public	public	ADJ
ftr-337	903	16	policy	policy	NOUN
ftr-337	903	17	goals	goal	NOUN
ftr-337	903	18	and	and	CCONJ
ftr-337	903	19	enacted	enact	VERB
ftr-337	903	20	the	the	DET
ftr-337	903	21	low	low	ADJ
ftr-337	903	22	-	-	PUNCT
ftr-337	903	23	income	income	NOUN
ftr-337	903	24	housing	housing	NOUN
ftr-337	903	25	credit	credit	NOUN
ftr-337	903	26	(	(	PUNCT
ftr-337	903	27	“	"	PUNCT
ftr-337	903	28	lihtc	lihtc	NOUN
ftr-337	903	29	”	"	PUNCT
ftr-337	903	30	)	)	PUNCT
ftr-337	903	31	.	.	PUNCT
ftr-337	904	1	129	129	NUM
ftr-337	904	2	d.	d.	NOUN
ftr-337	904	3	the	the	DET
ftr-337	904	4	low	low	ADJ
ftr-337	904	5	-	-	PUNCT
ftr-337	904	6	income	income	NOUN
ftr-337	904	7	housing	housing	NOUN
ftr-337	904	8	tax	tax	NOUN
ftr-337	904	9	credit	credit	NOUN
ftr-337	904	10	and	and	CCONJ
ftr-337	904	11	express	express	VERB
ftr-337	904	12	carve	carve	NOUN
ftr-337	904	13	-	-	PUNCT
ftr-337	904	14	out	out	NOUN
ftr-337	904	15	from	from	ADP
ftr-337	904	16	a	a	DET
ftr-337	904	17	pre	pre	ADJ
ftr-337	904	18	-	-	ADJ
ftr-337	904	19	tax	tax	ADJ
ftr-337	904	20	profit	profit	NOUN
ftr-337	904	21	requirement	requirement	NOUN
ftr-337	904	22	1	1	NUM
ftr-337	904	23	.	.	PUNCT
ftr-337	905	1	in	in	ADP
ftr-337	905	2	general	general	ADJ
ftr-337	905	3	the	the	DET
ftr-337	905	4	low	low	ADJ
ftr-337	905	5	-	-	PUNCT
ftr-337	905	6	income	income	NOUN
ftr-337	905	7	housing	housing	NOUN
ftr-337	905	8	tax	tax	NOUN
ftr-337	905	9	credit	credit	NOUN
ftr-337	905	10	(	(	PUNCT
ftr-337	905	11	“	"	PUNCT
ftr-337	905	12	lihtc	lihtc	PROPN
ftr-337	905	13	”	"	PUNCT
ftr-337	905	14	)	)	PUNCT
ftr-337	905	15	was	be	AUX
ftr-337	905	16	enacted	enact	VERB
ftr-337	905	17	as	as	ADP
ftr-337	905	18	part	part	NOUN
ftr-337	905	19	of	of	ADP
ftr-337	905	20	the	the	DET
ftr-337	905	21	1986	1986	NUM
ftr-337	905	22	act	act	NOUN
ftr-337	905	23	.	.	PUNCT
ftr-337	906	1	generally	generally	ADV
ftr-337	906	2	,	,	PUNCT
ftr-337	906	3	under	under	ADP
ftr-337	906	4	section	section	NOUN
ftr-337	906	5	42	42	NUM
ftr-337	906	6	the	the	DET
ftr-337	906	7	lihtc	lihtc	NOUN
ftr-337	906	8	is	be	AUX
ftr-337	906	9	claimed	claim	VERB
ftr-337	906	10	over	over	ADP
ftr-337	906	11	a	a	DET
ftr-337	906	12	period	period	NOUN
ftr-337	906	13	of	of	ADP
ftr-337	906	14	10	10	NUM
ftr-337	906	15	years	year	NOUN
ftr-337	906	16	in	in	ADP
ftr-337	906	17	installments	installment	NOUN
ftr-337	906	18	that	that	PRON
ftr-337	906	19	have	have	VERB
ftr-337	906	20	a	a	DET
ftr-337	906	21	present	present	ADJ
ftr-337	906	22	value	value	NOUN
ftr-337	906	23	equal	equal	ADJ
ftr-337	906	24	to	to	ADP
ftr-337	906	25	70	70	NUM
ftr-337	906	26	percent	percent	NOUN
ftr-337	906	27	of	of	ADP
ftr-337	906	28	the	the	DET
ftr-337	906	29	“	"	PUNCT
ftr-337	906	30	qualified	qualified	ADJ
ftr-337	906	31	basis	basis	NOUN
ftr-337	906	32	”	"	PUNCT
ftr-337	906	33	of	of	ADP
ftr-337	906	34	new	new	ADJ
ftr-337	906	35	“	"	PUNCT
ftr-337	906	36	qualified	qualified	ADJ
ftr-337	906	37	low	low	ADJ
ftr-337	906	38	-	-	PUNCT
ftr-337	906	39	income	income	NOUN
ftr-337	906	40	buildings	building	NOUN
ftr-337	906	41	”	"	PUNCT
ftr-337	906	42	and	and	CCONJ
ftr-337	906	43	30	30	NUM
ftr-337	906	44	percent	percent	NOUN
ftr-337	906	45	of	of	ADP
ftr-337	906	46	the	the	DET
ftr-337	906	47	“	"	PUNCT
ftr-337	906	48	qualified	qualified	ADJ
ftr-337	906	49	basis	basis	NOUN
ftr-337	906	50	”	"	PUNCT
ftr-337	906	51	of	of	ADP
ftr-337	906	52	used	use	VERB
ftr-337	906	53	or	or	CCONJ
ftr-337	906	54	federally	federally	ADV
ftr-337	906	55	subsidized	subsidize	VERB
ftr-337	906	56	buildings	building	NOUN
ftr-337	906	57	.	.	PUNCT
ftr-337	907	1	130	130	NUM
ftr-337	907	2	no	no	DET
ftr-337	907	3	reduction	reduction	NOUN
ftr-337	907	4	in	in	ADP
ftr-337	907	5	the	the	DET
ftr-337	907	6	tax	tax	NOUN
ftr-337	907	7	basis	basis	NOUN
ftr-337	907	8	in	in	ADP
ftr-337	907	9	the	the	DET
ftr-337	907	10	property	property	NOUN
ftr-337	907	11	is	be	AUX
ftr-337	907	12	required	require	VERB
ftr-337	907	13	to	to	PART
ftr-337	907	14	account	account	VERB
ftr-337	907	15	for	for	ADP
ftr-337	907	16	the	the	DET
ftr-337	907	17	provision	provision	NOUN
ftr-337	907	18	of	of	ADP
ftr-337	907	19	the	the	DET
ftr-337	907	20	tax	tax	NOUN
ftr-337	907	21	credit	credit	NOUN
ftr-337	907	22	,	,	PUNCT
ftr-337	907	23	and	and	CCONJ
ftr-337	907	24	depreciation	depreciation	NOUN
ftr-337	907	25	deductions	deduction	NOUN
ftr-337	907	26	are	be	AUX
ftr-337	907	27	allowed	allow	VERB
ftr-337	907	28	with	with	ADP
ftr-337	907	29	respect	respect	NOUN
ftr-337	907	30	to	to	ADP
ftr-337	907	31	the	the	DET
ftr-337	907	32	property	property	NOUN
ftr-337	907	33	in	in	ADP
ftr-337	907	34	accordance	accordance	NOUN
ftr-337	907	35	with	with	ADP
ftr-337	907	36	the	the	DET
ftr-337	907	37	modified	modify	VERB
ftr-337	907	38	accelerated	accelerate	VERB
ftr-337	907	39	cost	cost	NOUN
ftr-337	907	40	recovery	recovery	NOUN
ftr-337	907	41	system	system	NOUN
ftr-337	907	42	(	(	PUNCT
ftr-337	907	43	“	"	PUNCT
ftr-337	907	44	macrs	macr	NOUN
ftr-337	907	45	”	"	PUNCT
ftr-337	907	46	)	)	PUNCT
ftr-337	907	47	introduced	introduce	VERB
ftr-337	907	48	by	by	ADP
ftr-337	907	49	the	the	DET
ftr-337	907	50	tax	tax	NOUN
ftr-337	907	51	reform	reform	NOUN
ftr-337	907	52	act	act	NOUN
ftr-337	907	53	of	of	ADP
ftr-337	907	54	1986	1986	NUM
ftr-337	907	55	.	.	PUNCT
ftr-337	908	1	131	131	NUM
ftr-337	908	2	129	129	NUM
ftr-337	908	3	.	.	PUNCT
ftr-337	909	1	tra	tra	PROPN
ftr-337	909	2	1986	1986	NUM
ftr-337	909	3	,	,	PUNCT
ftr-337	909	4	supra	supra	PROPN
ftr-337	909	5	note	note	NOUN
ftr-337	909	6	58	58	NUM
ftr-337	909	7	,	,	PUNCT
ftr-337	909	8	§	§	PROPN
ftr-337	909	9	252(a	252(a	PROPN
ftr-337	909	10	)	)	PUNCT
ftr-337	909	11	,	,	PUNCT
ftr-337	909	12	100	100	NUM
ftr-337	909	13	stat	stat	NOUN
ftr-337	909	14	.	.	PUNCT
ftr-337	910	1	at	at	ADP
ftr-337	910	2	2189–205	2189–205	NOUN
ftr-337	910	3	.	.	PUNCT
ftr-337	911	1	130	130	NUM
ftr-337	911	2	.	.	PUNCT
ftr-337	912	1	the	the	DET
ftr-337	912	2	lihtc	lihtc	NOUN
ftr-337	912	3	was	be	AUX
ftr-337	912	4	made	make	VERB
ftr-337	912	5	available	available	ADJ
ftr-337	912	6	for	for	ADP
ftr-337	912	7	buildings	building	NOUN
ftr-337	912	8	placed	place	VERB
ftr-337	912	9	in	in	ADP
ftr-337	912	10	service	service	NOUN
ftr-337	912	11	after	after	ADP
ftr-337	912	12	december	december	PROPN
ftr-337	912	13	31	31	NUM
ftr-337	912	14	,	,	PUNCT
ftr-337	912	15	1986	1986	NUM
ftr-337	912	16	.	.	PUNCT
ftr-337	913	1	i.r.c	i.r.c	NOUN
ftr-337	913	2	.	.	PUNCT
ftr-337	914	1	§	§	PROPN
ftr-337	914	2	42(e	42(e	NUM
ftr-337	914	3	)	)	PUNCT
ftr-337	914	4	.	.	PUNCT
ftr-337	915	1	for	for	ADP
ftr-337	915	2	buildings	building	NOUN
ftr-337	915	3	placed	place	VERB
ftr-337	915	4	in	in	ADP
ftr-337	915	5	service	service	NOUN
ftr-337	915	6	in	in	ADP
ftr-337	915	7	1987	1987	NUM
ftr-337	915	8	,	,	PUNCT
ftr-337	915	9	the	the	DET
ftr-337	915	10	credit	credit	NOUN
ftr-337	915	11	allowed	allow	VERB
ftr-337	915	12	for	for	ADP
ftr-337	915	13	each	each	DET
ftr-337	915	14	year	year	NOUN
ftr-337	915	15	was	be	AUX
ftr-337	915	16	set	set	VERB
ftr-337	915	17	at	at	ADP
ftr-337	915	18	9	9	NUM
ftr-337	915	19	percent	percent	NOUN
ftr-337	915	20	of	of	ADP
ftr-337	915	21	the	the	DET
ftr-337	915	22	“	"	PUNCT
ftr-337	915	23	qualified	qualified	ADJ
ftr-337	915	24	basis	basis	NOUN
ftr-337	915	25	”	"	PUNCT
ftr-337	915	26	(	(	PUNCT
ftr-337	915	27	for	for	ADP
ftr-337	915	28	new	new	ADJ
ftr-337	915	29	qualified	qualified	ADJ
ftr-337	915	30	low	low	ADJ
ftr-337	915	31	-	-	PUNCT
ftr-337	915	32	income	income	NOUN
ftr-337	915	33	buildings	building	NOUN
ftr-337	915	34	)	)	PUNCT
ftr-337	915	35	and	and	CCONJ
ftr-337	915	36	4	4	NUM
ftr-337	915	37	percent	percent	NOUN
ftr-337	915	38	of	of	ADP
ftr-337	915	39	the	the	DET
ftr-337	915	40	“	"	PUNCT
ftr-337	915	41	qualified	qualified	ADJ
ftr-337	915	42	basis	basis	NOUN
ftr-337	915	43	”	"	PUNCT
ftr-337	915	44	(	(	PUNCT
ftr-337	915	45	for	for	ADP
ftr-337	915	46	used	used	ADJ
ftr-337	915	47	or	or	CCONJ
ftr-337	915	48	federally	federally	ADV
ftr-337	915	49	subsidized	subsidize	VERB
ftr-337	915	50	buildings	building	NOUN
ftr-337	915	51	)	)	PUNCT
ftr-337	915	52	.	.	PUNCT
ftr-337	916	1	the	the	DET
ftr-337	916	2	housing	housing	NOUN
ftr-337	916	3	and	and	CCONJ
ftr-337	916	4	economic	economic	ADJ
ftr-337	916	5	recovery	recovery	NOUN
ftr-337	916	6	act	act	NOUN
ftr-337	916	7	of	of	ADP
ftr-337	916	8	2008	2008	NUM
ftr-337	916	9	added	add	VERB
ftr-337	916	10	a	a	DET
ftr-337	916	11	temporary	temporary	ADJ
ftr-337	916	12	minimum	minimum	NOUN
ftr-337	916	13	credit	credit	NOUN
ftr-337	916	14	rate	rate	NOUN
ftr-337	916	15	for	for	ADP
ftr-337	916	16	non	non	ADJ
ftr-337	916	17	-	-	ADJ
ftr-337	916	18	federally	federally	ADV
ftr-337	916	19	subsidized	subsidized	ADJ
ftr-337	916	20	new	new	ADJ
ftr-337	916	21	buildings	building	NOUN
ftr-337	916	22	:	:	PUNCT
ftr-337	916	23	for	for	ADP
ftr-337	916	24	buildings	building	NOUN
ftr-337	916	25	that	that	PRON
ftr-337	916	26	are	be	AUX
ftr-337	916	27	placed	place	VERB
ftr-337	916	28	in	in	ADP
ftr-337	916	29	service	service	NOUN
ftr-337	916	30	after	after	ADP
ftr-337	916	31	july	july	PROPN
ftr-337	916	32	30	30	NUM
ftr-337	916	33	,	,	PUNCT
ftr-337	916	34	2008	2008	NUM
ftr-337	916	35	,	,	PUNCT
ftr-337	916	36	and	and	CCONJ
ftr-337	916	37	before	before	ADP
ftr-337	916	38	december	december	PROPN
ftr-337	916	39	31	31	NUM
ftr-337	916	40	,	,	PUNCT
ftr-337	916	41	2013	2013	NUM
ftr-337	916	42	,	,	PUNCT
ftr-337	916	43	the	the	DET
ftr-337	916	44	lihc	lihc	ADJ
ftr-337	916	45	percentage	percentage	NOUN
ftr-337	916	46	can	can	AUX
ftr-337	916	47	not	not	PART
ftr-337	916	48	be	be	AUX
ftr-337	916	49	below	below	ADP
ftr-337	916	50	9	9	NUM
ftr-337	916	51	percent	percent	NOUN
ftr-337	916	52	of	of	ADP
ftr-337	916	53	the	the	DET
ftr-337	916	54	“	"	PUNCT
ftr-337	916	55	qualified	qualified	ADJ
ftr-337	916	56	basis	basis	NOUN
ftr-337	916	57	,	,	PUNCT
ftr-337	916	58	”	"	PUNCT
ftr-337	916	59	even	even	ADV
ftr-337	916	60	if	if	SCONJ
ftr-337	916	61	the	the	DET
ftr-337	916	62	present	present	ADJ
ftr-337	916	63	value	value	NOUN
ftr-337	916	64	calculation	calculation	NOUN
ftr-337	916	65	described	describe	VERB
ftr-337	916	66	in	in	ADP
ftr-337	916	67	the	the	DET
ftr-337	916	68	text	text	NOUN
ftr-337	916	69	would	would	AUX
ftr-337	916	70	yield	yield	VERB
ftr-337	916	71	a	a	DET
ftr-337	916	72	lower	low	ADJ
ftr-337	916	73	yearly	yearly	ADJ
ftr-337	916	74	percentage	percentage	NOUN
ftr-337	916	75	.	.	PUNCT
ftr-337	917	1	housing	housing	NOUN
ftr-337	917	2	and	and	CCONJ
ftr-337	917	3	economic	economic	ADJ
ftr-337	917	4	recovery	recovery	NOUN
ftr-337	917	5	act	act	NOUN
ftr-337	917	6	of	of	ADP
ftr-337	917	7	2008	2008	NUM
ftr-337	917	8	,	,	PUNCT
ftr-337	917	9	pub	pub	NOUN
ftr-337	917	10	.	.	PUNCT
ftr-337	918	1	l.	l.	PROPN
ftr-337	918	2	no	no	INTJ
ftr-337	918	3	.	.	PROPN
ftr-337	919	1	110	110	NUM
ftr-337	919	2	-	-	SYM
ftr-337	919	3	289	289	NUM
ftr-337	919	4	,	,	PUNCT
ftr-337	919	5	§	§	PROPN
ftr-337	919	6	3002(a	3002(a	NOUN
ftr-337	919	7	)	)	PUNCT
ftr-337	919	8	,	,	PUNCT
ftr-337	919	9	122	122	NUM
ftr-337	919	10	stat	stat	NOUN
ftr-337	919	11	.	.	PUNCT
ftr-337	920	1	2654	2654	NUM
ftr-337	920	2	,	,	PUNCT
ftr-337	920	3	2879	2879	NUM
ftr-337	920	4	[	[	SYM
ftr-337	920	5	hereinafter	hereinafter	NOUN
ftr-337	920	6	hera	hera	NOUN
ftr-337	920	7	2008	2008	NUM
ftr-337	920	8	]	]	PUNCT
ftr-337	920	9	.	.	PUNCT
ftr-337	921	1	131	131	NUM
ftr-337	921	2	.	.	PUNCT
ftr-337	922	1	a	a	DET
ftr-337	922	2	“	"	PUNCT
ftr-337	922	3	qualified	qualified	ADJ
ftr-337	922	4	low	low	ADJ
ftr-337	922	5	-	-	PUNCT
ftr-337	922	6	income	income	NOUN
ftr-337	922	7	building	building	NOUN
ftr-337	922	8	”	"	PUNCT
ftr-337	922	9	is	be	AUX
ftr-337	922	10	any	any	DET
ftr-337	922	11	building	building	NOUN
ftr-337	922	12	which	which	PRON
ftr-337	922	13	is	be	AUX
ftr-337	922	14	part	part	NOUN
ftr-337	922	15	of	of	ADP
ftr-337	922	16	a	a	DET
ftr-337	922	17	qualified	qualified	ADJ
ftr-337	922	18	low	low	ADJ
ftr-337	922	19	-	-	PUNCT
ftr-337	922	20	income	income	NOUN
ftr-337	922	21	housing	housing	NOUN
ftr-337	922	22	project	project	NOUN
ftr-337	922	23	at	at	ADP
ftr-337	922	24	all	all	DET
ftr-337	922	25	times	time	NOUN
ftr-337	922	26	during	during	ADP
ftr-337	922	27	the	the	DET
ftr-337	922	28	15	15	NUM
ftr-337	922	29	–	–	PUNCT
ftr-337	922	30	year	year	NOUN
ftr-337	922	31	compliance	compliance	NOUN
ftr-337	922	32	period	period	NOUN
ftr-337	922	33	.	.	PUNCT
ftr-337	923	1	i.r.c	i.r.c	NOUN
ftr-337	923	2	.	.	PUNCT
ftr-337	924	1	§	§	PROPN
ftr-337	924	2	42(c)(2	42(c)(2	NUM
ftr-337	924	3	)	)	PUNCT
ftr-337	924	4	.	.	PUNCT
ftr-337	925	1	the	the	DET
ftr-337	925	2	qualified	qualified	ADJ
ftr-337	925	3	basis	basis	NOUN
ftr-337	925	4	is	be	AUX
ftr-337	925	5	an	an	DET
ftr-337	925	6	amount	amount	NOUN
ftr-337	925	7	equal	equal	ADJ
ftr-337	925	8	to	to	ADP
ftr-337	925	9	the	the	DET
ftr-337	925	10	“	"	PUNCT
ftr-337	925	11	applicable	applicable	ADJ
ftr-337	925	12	2012	2012	NUM
ftr-337	925	13	]	]	PUNCT
ftr-337	925	14	monetization	monetization	NOUN
ftr-337	925	15	of	of	ADP
ftr-337	925	16	business	business	NOUN
ftr-337	925	17	tax	tax	NOUN
ftr-337	925	18	credits	credit	NOUN
ftr-337	925	19	665	665	NUM
ftr-337	925	20	in	in	ADP
ftr-337	925	21	broad	broad	ADJ
ftr-337	925	22	outline	outline	NOUN
ftr-337	925	23	,	,	PUNCT
ftr-337	925	24	the	the	DET
ftr-337	925	25	lihtc	lihtc	NOUN
ftr-337	925	26	rules	rule	NOUN
ftr-337	925	27	function	function	VERB
ftr-337	925	28	today	today	NOUN
ftr-337	925	29	as	as	SCONJ
ftr-337	925	30	they	they	PRON
ftr-337	925	31	did	do	VERB
ftr-337	925	32	when	when	SCONJ
ftr-337	925	33	first	first	ADV
ftr-337	925	34	enacted	enact	VERB
ftr-337	925	35	.	.	PUNCT
ftr-337	926	1	under	under	ADP
ftr-337	926	2	the	the	DET
ftr-337	926	3	lihtc	lihtc	ADJ
ftr-337	926	4	program	program	NOUN
ftr-337	926	5	,	,	PUNCT
ftr-337	926	6	the	the	DET
ftr-337	926	7	irs	irs	PROPN
ftr-337	926	8	allocates	allocate	VERB
ftr-337	926	9	credits	credit	NOUN
ftr-337	926	10	to	to	PART
ftr-337	926	11	staterun	staterun	VERB
ftr-337	926	12	housing	housing	NOUN
ftr-337	926	13	agencies	agency	NOUN
ftr-337	926	14	that	that	PRON
ftr-337	926	15	,	,	PUNCT
ftr-337	926	16	in	in	ADP
ftr-337	926	17	turn	turn	NOUN
ftr-337	926	18	,	,	PUNCT
ftr-337	926	19	award	award	VERB
ftr-337	926	20	the	the	DET
ftr-337	926	21	credits	credit	NOUN
ftr-337	926	22	to	to	ADP
ftr-337	926	23	housing	housing	NOUN
ftr-337	926	24	projects	project	NOUN
ftr-337	926	25	proposed	propose	VERB
ftr-337	926	26	by	by	ADP
ftr-337	926	27	developers	developer	NOUN
ftr-337	926	28	meeting	meet	VERB
ftr-337	926	29	the	the	DET
ftr-337	926	30	federal	federal	ADJ
ftr-337	926	31	criteria	criterion	NOUN
ftr-337	926	32	for	for	ADP
ftr-337	926	33	low	low	ADJ
ftr-337	926	34	-	-	PUNCT
ftr-337	926	35	income	income	NOUN
ftr-337	926	36	housing	housing	NOUN
ftr-337	926	37	and	and	CCONJ
ftr-337	926	38	any	any	DET
ftr-337	926	39	additional	additional	ADJ
ftr-337	926	40	strictures	stricture	NOUN
ftr-337	926	41	established	establish	VERB
ftr-337	926	42	by	by	ADP
ftr-337	926	43	the	the	DET
ftr-337	926	44	applicable	applicable	ADJ
ftr-337	926	45	state	state	NOUN
ftr-337	926	46	.	.	PUNCT
ftr-337	927	1	the	the	DET
ftr-337	927	2	developer	developer	NOUN
ftr-337	927	3	acquires	acquire	VERB
ftr-337	927	4	equity	equity	NOUN
ftr-337	927	5	financing	financing	NOUN
ftr-337	927	6	for	for	ADP
ftr-337	927	7	the	the	DET
ftr-337	927	8	project	project	NOUN
ftr-337	927	9	from	from	ADP
ftr-337	927	10	investors	investor	NOUN
ftr-337	927	11	in	in	ADP
ftr-337	927	12	return	return	NOUN
ftr-337	927	13	for	for	ADP
ftr-337	927	14	tax	tax	NOUN
ftr-337	927	15	benefits	benefit	NOUN
ftr-337	927	16	(	(	PUNCT
ftr-337	927	17	centered	center	VERB
ftr-337	927	18	on	on	ADP
ftr-337	927	19	the	the	DET
ftr-337	927	20	lihtc	lihtc	NOUN
ftr-337	927	21	)	)	PUNCT
ftr-337	927	22	,	,	PUNCT
ftr-337	927	23	which	which	PRON
ftr-337	927	24	generally	generally	ADV
ftr-337	927	25	constitute	constitute	VERB
ftr-337	927	26	the	the	DET
ftr-337	927	27	sole	sole	ADJ
ftr-337	927	28	component	component	NOUN
ftr-337	927	29	of	of	ADP
ftr-337	927	30	the	the	DET
ftr-337	927	31	investors	investor	NOUN
ftr-337	927	32	’	'	PUNCT
ftr-337	927	33	return	return	NOUN
ftr-337	927	34	.	.	PUNCT
ftr-337	928	1	132	132	NUM
ftr-337	928	2	thus	thus	ADV
ftr-337	928	3	the	the	DET
ftr-337	928	4	recipients	recipient	NOUN
ftr-337	928	5	of	of	ADP
ftr-337	928	6	the	the	DET
ftr-337	928	7	lihtcs	lihtcs	NOUN
ftr-337	928	8	are	be	AUX
ftr-337	928	9	neither	neither	CCONJ
ftr-337	928	10	the	the	DET
ftr-337	928	11	providers	provider	NOUN
ftr-337	928	12	,	,	PUNCT
ftr-337	928	13	nor	nor	CCONJ
ftr-337	928	14	the	the	DET
ftr-337	928	15	consumers	consumer	NOUN
ftr-337	928	16	and	and	CCONJ
ftr-337	928	17	beneficiaries	beneficiary	NOUN
ftr-337	928	18	of	of	ADP
ftr-337	928	19	the	the	DET
ftr-337	928	20	projects	project	NOUN
ftr-337	928	21	being	be	AUX
ftr-337	928	22	subsidized	subsidize	VERB
ftr-337	928	23	,	,	PUNCT
ftr-337	928	24	and	and	CCONJ
ftr-337	928	25	typically	typically	ADV
ftr-337	928	26	—	—	PUNCT
ftr-337	928	27	and	and	CCONJ
ftr-337	928	28	permissibly	permissibly	ADV
ftr-337	928	29	so	so	ADV
ftr-337	928	30	,	,	PUNCT
ftr-337	928	31	for	for	ADP
ftr-337	928	32	the	the	DET
ftr-337	928	33	reasons	reason	NOUN
ftr-337	928	34	discussed	discuss	VERB
ftr-337	928	35	below	below	ADV
ftr-337	928	36	—	—	PUNCT
ftr-337	928	37	have	have	VERB
ftr-337	928	38	no	no	DET
ftr-337	928	39	real	real	ADJ
ftr-337	928	40	interest	interest	NOUN
ftr-337	928	41	in	in	ADP
ftr-337	928	42	the	the	DET
ftr-337	928	43	projects	project	NOUN
ftr-337	928	44	beyond	beyond	ADP
ftr-337	928	45	the	the	DET
ftr-337	928	46	tax	tax	NOUN
ftr-337	928	47	benefits	benefit	NOUN
ftr-337	928	48	.	.	PUNCT
ftr-337	929	1	133	133	NUM
ftr-337	929	2	the	the	DET
ftr-337	929	3	1986	1986	NUM
ftr-337	929	4	act	act	NOUN
ftr-337	929	5	included	include	VERB
ftr-337	929	6	a	a	DET
ftr-337	929	7	number	number	NOUN
ftr-337	929	8	of	of	ADP
ftr-337	929	9	provisions	provision	NOUN
ftr-337	929	10	such	such	ADJ
ftr-337	929	11	as	as	ADP
ftr-337	929	12	the	the	DET
ftr-337	929	13	passive	passive	ADJ
ftr-337	929	14	activity	activity	NOUN
ftr-337	929	15	loss	loss	NOUN
ftr-337	929	16	rules	rule	NOUN
ftr-337	929	17	making	make	VERB
ftr-337	929	18	real	real	ADJ
ftr-337	929	19	estate	estate	NOUN
ftr-337	929	20	investment	investment	NOUN
ftr-337	929	21	less	less	ADV
ftr-337	929	22	attractive	attractive	ADJ
ftr-337	929	23	,	,	PUNCT
ftr-337	929	24	and	and	CCONJ
ftr-337	929	25	in	in	ADP
ftr-337	929	26	part	part	NOUN
ftr-337	929	27	the	the	DET
ftr-337	929	28	lihtc	lihtc	NOUN
ftr-337	929	29	can	can	AUX
ftr-337	929	30	be	be	AUX
ftr-337	929	31	seen	see	VERB
ftr-337	929	32	as	as	ADP
ftr-337	929	33	an	an	DET
ftr-337	929	34	antidote	antidote	NOUN
ftr-337	929	35	to	to	PART
ftr-337	929	36	encourage	encourage	VERB
ftr-337	929	37	continued	continued	ADJ
ftr-337	929	38	investment	investment	NOUN
ftr-337	929	39	in	in	ADP
ftr-337	929	40	real	real	ADJ
ftr-337	929	41	estate	estate	NOUN
ftr-337	929	42	focused	focus	VERB
ftr-337	929	43	on	on	ADP
ftr-337	929	44	the	the	DET
ftr-337	929	45	low	low	ADJ
ftr-337	929	46	-	-	PUNCT
ftr-337	929	47	income	income	NOUN
ftr-337	929	48	community	community	NOUN
ftr-337	929	49	.	.	PUNCT
ftr-337	930	1	134	134	NUM
ftr-337	930	2	however	however	ADV
ftr-337	930	3	,	,	PUNCT
ftr-337	930	4	the	the	DET
ftr-337	930	5	new	new	ADJ
ftr-337	930	6	lihtc	lihtc	ADJ
ftr-337	930	7	regime	regime	NOUN
ftr-337	930	8	was	be	AUX
ftr-337	930	9	far	far	ADV
ftr-337	930	10	more	more	ADV
ftr-337	930	11	sweeping	sweeping	ADJ
ftr-337	930	12	than	than	ADP
ftr-337	930	13	this	this	PRON
ftr-337	930	14	,	,	PUNCT
ftr-337	930	15	both	both	CCONJ
ftr-337	930	16	as	as	ADP
ftr-337	930	17	to	to	ADP
ftr-337	930	18	its	its	PRON
ftr-337	930	19	design	design	NOUN
ftr-337	930	20	and	and	CCONJ
ftr-337	930	21	fraction	fraction	NOUN
ftr-337	930	22	”	"	PUNCT
ftr-337	930	23	of	of	ADP
ftr-337	930	24	the	the	DET
ftr-337	930	25	“	"	PUNCT
ftr-337	930	26	eligible	eligible	ADJ
ftr-337	930	27	basis	basis	NOUN
ftr-337	930	28	”	"	PUNCT
ftr-337	930	29	of	of	ADP
ftr-337	930	30	a	a	DET
ftr-337	930	31	qualified	qualified	ADJ
ftr-337	930	32	low	low	ADJ
ftr-337	930	33	-	-	PUNCT
ftr-337	930	34	income	income	NOUN
ftr-337	930	35	building	building	NOUN
ftr-337	930	36	.	.	PUNCT
ftr-337	931	1	i.r.c	i.r.c	NOUN
ftr-337	931	2	.	.	PUNCT
ftr-337	932	1	§	§	PROPN
ftr-337	932	2	42(c)(1)(a	42(c)(1)(a	NOUN
ftr-337	932	3	)	)	PUNCT
ftr-337	932	4	.	.	PUNCT
ftr-337	933	1	for	for	ADP
ftr-337	933	2	new	new	ADJ
ftr-337	933	3	property	property	NOUN
ftr-337	933	4	,	,	PUNCT
ftr-337	933	5	the	the	DET
ftr-337	933	6	“	"	PUNCT
ftr-337	933	7	eligible	eligible	ADJ
ftr-337	933	8	basis	basis	NOUN
ftr-337	933	9	”	"	PUNCT
ftr-337	933	10	generally	generally	ADV
ftr-337	933	11	is	be	AUX
ftr-337	933	12	its	its	PRON
ftr-337	933	13	adjusted	adjusted	ADJ
ftr-337	933	14	basis	basis	NOUN
ftr-337	933	15	as	as	ADP
ftr-337	933	16	of	of	ADP
ftr-337	933	17	the	the	DET
ftr-337	933	18	close	close	NOUN
ftr-337	933	19	of	of	ADP
ftr-337	933	20	the	the	DET
ftr-337	933	21	first	first	ADJ
ftr-337	933	22	taxable	taxable	ADJ
ftr-337	933	23	year	year	NOUN
ftr-337	933	24	of	of	ADP
ftr-337	933	25	the	the	DET
ftr-337	933	26	credit	credit	NOUN
ftr-337	933	27	period	period	NOUN
ftr-337	933	28	,	,	PUNCT
ftr-337	933	29	without	without	ADP
ftr-337	933	30	regard	regard	NOUN
ftr-337	933	31	to	to	ADP
ftr-337	933	32	sections	section	NOUN
ftr-337	933	33	1016(a)(2	1016(a)(2	NUM
ftr-337	933	34	)	)	PUNCT
ftr-337	933	35	and	and	CCONJ
ftr-337	933	36	(	(	PUNCT
ftr-337	933	37	3	3	X
ftr-337	933	38	)	)	PUNCT
ftr-337	933	39	(	(	PUNCT
ftr-337	933	40	i.e.	i.e.	X
ftr-337	933	41	,	,	PUNCT
ftr-337	933	42	no	no	DET
ftr-337	933	43	downward	downward	ADJ
ftr-337	933	44	adjustment	adjustment	NOUN
ftr-337	933	45	for	for	ADP
ftr-337	933	46	depreciation	depreciation	NOUN
ftr-337	933	47	taken	take	VERB
ftr-337	933	48	)	)	PUNCT
ftr-337	933	49	.	.	PUNCT
ftr-337	934	1	see	see	VERB
ftr-337	934	2	i.r.c	i.r.c	NOUN
ftr-337	934	3	.	.	PUNCT
ftr-337	935	1	§	§	PROPN
ftr-337	935	2	42(d)(1	42(d)(1	NUM
ftr-337	935	3	)	)	PUNCT
ftr-337	935	4	,	,	PUNCT
ftr-337	935	5	(	(	PUNCT
ftr-337	935	6	d)(4)(d	d)(4)(d	NUM
ftr-337	935	7	)	)	PUNCT
ftr-337	935	8	.	.	PUNCT
ftr-337	936	1	the	the	DET
ftr-337	936	2	“	"	PUNCT
ftr-337	936	3	applicable	applicable	ADJ
ftr-337	936	4	fraction	fraction	NOUN
ftr-337	936	5	”	"	PUNCT
ftr-337	936	6	is	be	AUX
ftr-337	936	7	the	the	DET
ftr-337	936	8	lesser	less	ADJ
ftr-337	936	9	of	of	ADP
ftr-337	936	10	the	the	DET
ftr-337	936	11	“	"	PUNCT
ftr-337	936	12	unit	unit	NOUN
ftr-337	936	13	fraction	fraction	NOUN
ftr-337	936	14	”	"	PUNCT
ftr-337	936	15	or	or	CCONJ
ftr-337	936	16	the	the	DET
ftr-337	936	17	“	"	PUNCT
ftr-337	936	18	floor	floor	NOUN
ftr-337	936	19	space	space	NOUN
ftr-337	936	20	fraction	fraction	NOUN
ftr-337	936	21	.	.	PUNCT
ftr-337	936	22	”	"	PUNCT
ftr-337	937	1	i.r.c	i.r.c	NOUN
ftr-337	937	2	.	.	PUNCT
ftr-337	938	1	§	§	PROPN
ftr-337	938	2	42(c)(1)(b	42(c)(1)(b	NUM
ftr-337	938	3	)	)	PUNCT
ftr-337	938	4	.	.	PUNCT
ftr-337	939	1	the	the	DET
ftr-337	939	2	“	"	PUNCT
ftr-337	939	3	unit	unit	NOUN
ftr-337	939	4	fraction	fraction	NOUN
ftr-337	939	5	”	"	PUNCT
ftr-337	939	6	is	be	AUX
ftr-337	939	7	a	a	DET
ftr-337	939	8	fraction	fraction	NOUN
ftr-337	939	9	(	(	PUNCT
ftr-337	939	10	i	i	NOUN
ftr-337	939	11	)	)	PUNCT
ftr-337	939	12	the	the	DET
ftr-337	939	13	numerator	numerator	NOUN
ftr-337	939	14	of	of	ADP
ftr-337	939	15	which	which	PRON
ftr-337	939	16	is	be	AUX
ftr-337	939	17	the	the	DET
ftr-337	939	18	number	number	NOUN
ftr-337	939	19	of	of	ADP
ftr-337	939	20	low	low	ADJ
ftr-337	939	21	-	-	PUNCT
ftr-337	939	22	income	income	NOUN
ftr-337	939	23	units	unit	NOUN
ftr-337	939	24	in	in	ADP
ftr-337	939	25	the	the	DET
ftr-337	939	26	building	building	NOUN
ftr-337	939	27	;	;	PUNCT
ftr-337	939	28	and	and	CCONJ
ftr-337	939	29	(	(	PUNCT
ftr-337	939	30	ii	ii	NOUN
ftr-337	939	31	)	)	PUNCT
ftr-337	939	32	the	the	DET
ftr-337	939	33	denominator	denominator	NOUN
ftr-337	939	34	of	of	ADP
ftr-337	939	35	which	which	PRON
ftr-337	939	36	is	be	AUX
ftr-337	939	37	the	the	DET
ftr-337	939	38	number	number	NOUN
ftr-337	939	39	of	of	ADP
ftr-337	939	40	residential	residential	ADJ
ftr-337	939	41	rental	rental	ADJ
ftr-337	939	42	units	unit	NOUN
ftr-337	939	43	in	in	ADP
ftr-337	939	44	such	such	ADJ
ftr-337	939	45	building	building	NOUN
ftr-337	939	46	.	.	PUNCT
ftr-337	940	1	i.r.c	i.r.c	NOUN
ftr-337	940	2	.	.	PUNCT
ftr-337	941	1	§	§	PROPN
ftr-337	941	2	42(c)(1)(c	42(c)(1)(c	PROPN
ftr-337	941	3	)	)	PUNCT
ftr-337	941	4	.	.	PUNCT
ftr-337	942	1	the	the	DET
ftr-337	942	2	“	"	PUNCT
ftr-337	942	3	floor	floor	NOUN
ftr-337	942	4	space	space	NOUN
ftr-337	942	5	fraction	fraction	NOUN
ftr-337	942	6	”	"	PUNCT
ftr-337	942	7	is	be	AUX
ftr-337	942	8	a	a	DET
ftr-337	942	9	fraction	fraction	NOUN
ftr-337	942	10	(	(	PUNCT
ftr-337	942	11	i	i	NOUN
ftr-337	942	12	)	)	PUNCT
ftr-337	942	13	the	the	DET
ftr-337	942	14	numerator	numerator	NOUN
ftr-337	942	15	of	of	ADP
ftr-337	942	16	which	which	PRON
ftr-337	942	17	is	be	AUX
ftr-337	942	18	the	the	DET
ftr-337	942	19	total	total	ADJ
ftr-337	942	20	floor	floor	NOUN
ftr-337	942	21	space	space	NOUN
ftr-337	942	22	of	of	ADP
ftr-337	942	23	the	the	DET
ftr-337	942	24	low	low	ADJ
ftr-337	942	25	-	-	PUNCT
ftr-337	942	26	income	income	NOUN
ftr-337	942	27	units	unit	NOUN
ftr-337	942	28	in	in	ADP
ftr-337	942	29	such	such	ADJ
ftr-337	942	30	building	building	NOUN
ftr-337	942	31	;	;	PUNCT
ftr-337	942	32	and	and	CCONJ
ftr-337	942	33	(	(	PUNCT
ftr-337	942	34	ii	ii	NOUN
ftr-337	942	35	)	)	PUNCT
ftr-337	942	36	the	the	DET
ftr-337	942	37	denominator	denominator	NOUN
ftr-337	942	38	of	of	ADP
ftr-337	942	39	which	which	PRON
ftr-337	942	40	is	be	AUX
ftr-337	942	41	the	the	DET
ftr-337	942	42	total	total	ADJ
ftr-337	942	43	floor	floor	NOUN
ftr-337	942	44	space	space	NOUN
ftr-337	942	45	of	of	ADP
ftr-337	942	46	the	the	DET
ftr-337	942	47	residential	residential	ADJ
ftr-337	942	48	rental	rental	ADJ
ftr-337	942	49	units	unit	NOUN
ftr-337	942	50	in	in	ADP
ftr-337	942	51	such	such	ADJ
ftr-337	942	52	building	building	NOUN
ftr-337	942	53	.	.	PUNCT
ftr-337	943	1	i.r.c	i.r.c	NOUN
ftr-337	943	2	.	.	PUNCT
ftr-337	944	1	§	§	PROPN
ftr-337	944	2	42(c)(1)(d	42(c)(1)(d	PROPN
ftr-337	944	3	)	)	PUNCT
ftr-337	944	4	.	.	PUNCT
ftr-337	945	1	a	a	DET
ftr-337	945	2	unit	unit	NOUN
ftr-337	945	3	in	in	ADP
ftr-337	945	4	a	a	DET
ftr-337	945	5	building	building	NOUN
ftr-337	945	6	qualifies	qualifie	NOUN
ftr-337	945	7	as	as	ADP
ftr-337	945	8	a	a	DET
ftr-337	945	9	“	"	PUNCT
ftr-337	945	10	low	low	ADJ
ftr-337	945	11	-	-	PUNCT
ftr-337	945	12	income	income	NOUN
ftr-337	945	13	unit	unit	NOUN
ftr-337	945	14	”	"	PUNCT
ftr-337	945	15	if	if	SCONJ
ftr-337	945	16	it	it	PRON
ftr-337	945	17	is	be	AUX
ftr-337	945	18	rent	rent	NOUN
ftr-337	945	19	-	-	PUNCT
ftr-337	945	20	restricted	restrict	VERB
ftr-337	945	21	and	and	CCONJ
ftr-337	945	22	the	the	DET
ftr-337	945	23	individuals	individual	NOUN
ftr-337	945	24	occupying	occupy	VERB
ftr-337	945	25	such	such	ADJ
ftr-337	945	26	unit	unit	NOUN
ftr-337	945	27	meet	meet	VERB
ftr-337	945	28	a	a	DET
ftr-337	945	29	income	income	NOUN
ftr-337	945	30	limitation	limitation	NOUN
ftr-337	945	31	.	.	PUNCT
ftr-337	946	1	i.r.c	i.r.c	NOUN
ftr-337	946	2	.	.	PUNCT
ftr-337	947	1	§	§	PROPN
ftr-337	947	2	42(i)(3	42(i)(3	NUM
ftr-337	947	3	)	)	PUNCT
ftr-337	947	4	.	.	PUNCT
ftr-337	948	1	the	the	DET
ftr-337	948	2	lihtc	lihtc	NOUN
ftr-337	948	3	rules	rule	NOUN
ftr-337	948	4	described	describe	VERB
ftr-337	948	5	herein	herein	NOUN
ftr-337	948	6	are	be	AUX
ftr-337	948	7	substantially	substantially	ADV
ftr-337	948	8	similar	similar	ADJ
ftr-337	948	9	to	to	ADP
ftr-337	948	10	the	the	DET
ftr-337	948	11	rules	rule	NOUN
ftr-337	948	12	as	as	SCONJ
ftr-337	948	13	enacted	enact	VERB
ftr-337	948	14	in	in	ADP
ftr-337	948	15	1986	1986	NUM
ftr-337	948	16	.	.	PUNCT
ftr-337	949	1	under	under	ADP
ftr-337	949	2	macrs	macrs	PROPN
ftr-337	949	3	,	,	PUNCT
ftr-337	949	4	the	the	DET
ftr-337	949	5	taxpayer	taxpayer	NOUN
ftr-337	949	6	may	may	AUX
ftr-337	949	7	depreciate	depreciate	VERB
ftr-337	949	8	residential	residential	ADJ
ftr-337	949	9	real	real	ADJ
ftr-337	949	10	property	property	NOUN
ftr-337	949	11	using	use	VERB
ftr-337	949	12	the	the	DET
ftr-337	949	13	straight	straight	ADJ
ftr-337	949	14	-	-	PUNCT
ftr-337	949	15	line	line	NOUN
ftr-337	949	16	method	method	NOUN
ftr-337	949	17	over	over	ADP
ftr-337	949	18	27.5	27.5	NUM
ftr-337	949	19	years	year	NOUN
ftr-337	949	20	,	,	PUNCT
ftr-337	949	21	using	use	VERB
ftr-337	949	22	the	the	DET
ftr-337	949	23	mid	mid	ADJ
ftr-337	949	24	-	-	PROPN
ftr-337	949	25	month	month	NOUN
ftr-337	949	26	convention	convention	NOUN
ftr-337	949	27	.	.	PUNCT
ftr-337	950	1	see	see	VERB
ftr-337	950	2	i.r.c	i.r.c	NOUN
ftr-337	950	3	.	.	PUNCT
ftr-337	951	1	§	§	PROPN
ftr-337	951	2	168(b)(3)(b	168(b)(3)(b	PROPN
ftr-337	951	3	)	)	PUNCT
ftr-337	951	4	,	,	PUNCT
ftr-337	951	5	(	(	PUNCT
ftr-337	951	6	c	c	NOUN
ftr-337	951	7	)	)	PUNCT
ftr-337	951	8	,	,	PUNCT
ftr-337	951	9	(	(	PUNCT
ftr-337	951	10	d)(2	d)(2	X
ftr-337	951	11	)	)	PUNCT
ftr-337	951	12	.	.	PUNCT
ftr-337	952	1	132	132	X
ftr-337	952	2	.	.	PUNCT
ftr-337	953	1	see	see	VERB
ftr-337	953	2	mihir	mihir	PROPN
ftr-337	953	3	desai	desai	PROPN
ftr-337	953	4	,	,	PUNCT
ftr-337	953	5	dhammika	dhammika	PROPN
ftr-337	953	6	dharmapala	dharmapala	PROPN
ftr-337	953	7	&	&	CCONJ
ftr-337	953	8	monica	monica	PROPN
ftr-337	953	9	singhal	singhal	PROPN
ftr-337	953	10	,	,	PUNCT
ftr-337	953	11	investable	investable	ADJ
ftr-337	953	12	tax	tax	NOUN
ftr-337	953	13	credits	credit	NOUN
ftr-337	953	14	:	:	PUNCT
ftr-337	953	15	the	the	DET
ftr-337	953	16	case	case	NOUN
ftr-337	953	17	of	of	ADP
ftr-337	953	18	the	the	DET
ftr-337	953	19	low	low	ADJ
ftr-337	953	20	income	income	NOUN
ftr-337	953	21	housing	housing	NOUN
ftr-337	953	22	tax	tax	NOUN
ftr-337	953	23	credit	credit	NOUN
ftr-337	953	24	3	3	NUM
ftr-337	953	25	(	(	PUNCT
ftr-337	953	26	harvard	harvard	PROPN
ftr-337	953	27	kennedy	kennedy	PROPN
ftr-337	953	28	school	school	PROPN
ftr-337	953	29	faculty	faculty	NOUN
ftr-337	953	30	research	research	NOUN
ftr-337	953	31	working	working	NOUN
ftr-337	953	32	paper	paper	NOUN
ftr-337	953	33	series	series	NOUN
ftr-337	953	34	,	,	PUNCT
ftr-337	953	35	working	working	NOUN
ftr-337	953	36	paper	paper	NOUN
ftr-337	953	37	no	no	INTJ
ftr-337	953	38	.	.	PUNCT
ftr-337	954	1	rwp08	rwp08	NOUN
ftr-337	954	2	-	-	PUNCT
ftr-337	954	3	035	035	NUM
ftr-337	954	4	,	,	PUNCT
ftr-337	954	5	2008	2008	NUM
ftr-337	954	6	)	)	PUNCT
ftr-337	955	1	[	[	X
ftr-337	955	2	the	the	DET
ftr-337	955	3	“	"	PUNCT
ftr-337	955	4	desai	desai	PROPN
ftr-337	955	5	study	study	PROPN
ftr-337	955	6	,	,	PUNCT
ftr-337	955	7	”	"	PUNCT
ftr-337	955	8	hereinafter	hereinafter	NOUN
ftr-337	955	9	desai	desai	PROPN
ftr-337	955	10	et	et	PROPN
ftr-337	955	11	al	al	PROPN
ftr-337	955	12	.	.	PROPN
ftr-337	955	13	,	,	PUNCT
ftr-337	955	14	investable	investable	ADJ
ftr-337	955	15	tax	tax	NOUN
ftr-337	955	16	credit	credit	NOUN
ftr-337	955	17	]	]	PUNCT
ftr-337	955	18	.	.	PUNCT
ftr-337	956	1	133	133	NUM
ftr-337	956	2	.	.	PUNCT
ftr-337	957	1	in	in	ADP
ftr-337	957	2	fact	fact	NOUN
ftr-337	957	3	,	,	PUNCT
ftr-337	957	4	the	the	DET
ftr-337	957	5	desai	desai	PROPN
ftr-337	957	6	study	study	PROPN
ftr-337	957	7	found	find	VERB
ftr-337	957	8	that	that	SCONJ
ftr-337	957	9	“	"	PUNCT
ftr-337	957	10	the	the	DET
ftr-337	957	11	real	real	ADJ
ftr-337	957	12	estate	estate	NOUN
ftr-337	957	13	sector	sector	NOUN
ftr-337	957	14	accounts	account	VERB
ftr-337	957	15	for	for	ADP
ftr-337	957	16	a	a	DET
ftr-337	957	17	negligible	negligible	ADJ
ftr-337	957	18	share	share	NOUN
ftr-337	957	19	of	of	ADP
ftr-337	957	20	credits	credit	NOUN
ftr-337	957	21	claimed	claim	VERB
ftr-337	957	22	.	.	PUNCT
ftr-337	957	23	”	"	PUNCT
ftr-337	958	1	i	i	PRON
ftr-337	958	2	d.	d.	PROPN
ftr-337	958	3	at	at	ADP
ftr-337	958	4	29	29	NUM
ftr-337	958	5	.	.	PUNCT
ftr-337	959	1	the	the	DET
ftr-337	959	2	authors	author	NOUN
ftr-337	959	3	note	note	VERB
ftr-337	959	4	that	that	SCONJ
ftr-337	959	5	“	"	PUNCT
ftr-337	959	6	this	this	PRON
ftr-337	959	7	suggests	suggest	VERB
ftr-337	959	8	that	that	SCONJ
ftr-337	959	9	the	the	DET
ftr-337	959	10	separation	separation	NOUN
ftr-337	959	11	of	of	ADP
ftr-337	959	12	the	the	DET
ftr-337	959	13	provision	provision	NOUN
ftr-337	959	14	of	of	ADP
ftr-337	959	15	the	the	DET
ftr-337	959	16	service	service	NOUN
ftr-337	959	17	from	from	ADP
ftr-337	959	18	the	the	DET
ftr-337	959	19	tax	tax	NOUN
ftr-337	959	20	beneficiary	beneficiary	NOUN
ftr-337	959	21	allowed	allow	VERB
ftr-337	959	22	by	by	ADP
ftr-337	959	23	investable	investable	ADJ
ftr-337	959	24	tax	tax	NOUN
ftr-337	959	25	credits	credit	NOUN
ftr-337	959	26	has	have	AUX
ftr-337	959	27	been	be	AUX
ftr-337	959	28	important	important	ADJ
ftr-337	959	29	.	.	PUNCT
ftr-337	959	30	”	"	PUNCT
ftr-337	960	1	i	i	PRON
ftr-337	960	2	d.	d.	PROPN
ftr-337	960	3	134	134	NUM
ftr-337	960	4	.	.	PUNCT
ftr-337	961	1	i	i	PRON
ftr-337	961	2	d.	d.	PROPN
ftr-337	961	3	at	at	ADP
ftr-337	961	4	3	3	NUM
ftr-337	961	5	.	.	X
ftr-337	961	6	666	666	NUM
ftr-337	961	7	florida	florida	PROPN
ftr-337	961	8	tax	tax	NOUN
ftr-337	961	9	review	review	NOUN
ftr-337	961	10	[	[	X
ftr-337	961	11	vol.12:9	vol.12:9	NOUN
ftr-337	961	12	intent	intent	NOUN
ftr-337	961	13	.	.	PUNCT
ftr-337	962	1	the	the	DET
ftr-337	962	2	senate	senate	PROPN
ftr-337	962	3	report	report	NOUN
ftr-337	962	4	states	state	VERB
ftr-337	962	5	that	that	SCONJ
ftr-337	962	6	the	the	DET
ftr-337	962	7	low	low	ADJ
ftr-337	962	8	-	-	PUNCT
ftr-337	962	9	income	income	NOUN
ftr-337	962	10	housing	housing	NOUN
ftr-337	962	11	credit	credit	NOUN
ftr-337	962	12	was	be	AUX
ftr-337	962	13	meant	mean	VERB
ftr-337	962	14	to	to	PART
ftr-337	962	15	rectify	rectify	VERB
ftr-337	962	16	the	the	DET
ftr-337	962	17	perceived	perceive	VERB
ftr-337	962	18	defects	defect	NOUN
ftr-337	962	19	in	in	ADP
ftr-337	962	20	the	the	DET
ftr-337	962	21	existing	exist	VERB
ftr-337	962	22	tax	tax	NOUN
ftr-337	962	23	preferences	preference	NOUN
ftr-337	962	24	for	for	ADP
ftr-337	962	25	lowincome	lowincome	NOUN
ftr-337	962	26	housing	housing	NOUN
ftr-337	962	27	(	(	PUNCT
ftr-337	962	28	e.g.	e.g.	ADV
ftr-337	962	29	,	,	PUNCT
ftr-337	962	30	tax	tax	NOUN
ftr-337	962	31	-	-	PUNCT
ftr-337	962	32	exempt	exempt	ADJ
ftr-337	962	33	bond	bond	NOUN
ftr-337	962	34	financing	financing	NOUN
ftr-337	962	35	and	and	CCONJ
ftr-337	962	36	accelerated	accelerate	VERB
ftr-337	962	37	cost	cost	NOUN
ftr-337	962	38	recovery	recovery	NOUN
ftr-337	962	39	deductions	deduction	NOUN
ftr-337	962	40	)	)	PUNCT
ftr-337	962	41	.	.	PUNCT
ftr-337	963	1	135	135	NUM
ftr-337	963	2	in	in	ADP
ftr-337	963	3	particular	particular	ADJ
ftr-337	963	4	,	,	PUNCT
ftr-337	963	5	the	the	DET
ftr-337	963	6	prior	prior	ADJ
ftr-337	963	7	incentives	incentive	NOUN
ftr-337	963	8	“	"	PUNCT
ftr-337	963	9	operate[d	operate[d	PROPN
ftr-337	963	10	]	]	PUNCT
ftr-337	963	11	in	in	ADP
ftr-337	963	12	an	an	DET
ftr-337	963	13	uncoordinated	uncoordinated	ADJ
ftr-337	963	14	manner	manner	NOUN
ftr-337	963	15	,	,	PUNCT
ftr-337	963	16	result[ed	result[ed	PROPN
ftr-337	963	17	]	]	PUNCT
ftr-337	963	18	in	in	ADP
ftr-337	963	19	subsidies	subsidy	NOUN
ftr-337	963	20	unrelated	unrelated	ADJ
ftr-337	963	21	to	to	ADP
ftr-337	963	22	the	the	DET
ftr-337	963	23	number	number	NOUN
ftr-337	963	24	of	of	ADP
ftr-337	963	25	low	low	ADJ
ftr-337	963	26	-	-	PUNCT
ftr-337	963	27	income	income	NOUN
ftr-337	963	28	individuals	individual	NOUN
ftr-337	963	29	served	serve	VERB
ftr-337	963	30	,	,	PUNCT
ftr-337	963	31	and	and	CCONJ
ftr-337	963	32	fail[ed	fail[ed	PROPN
ftr-337	963	33	]	]	PUNCT
ftr-337	963	34	to	to	PART
ftr-337	963	35	guarantee	guarantee	VERB
ftr-337	963	36	that	that	DET
ftr-337	963	37	affordable	affordable	ADJ
ftr-337	963	38	housing	housing	NOUN
ftr-337	963	39	[	[	X
ftr-337	963	40	would	would	AUX
ftr-337	963	41	]	]	AUX
ftr-337	963	42	be	be	AUX
ftr-337	963	43	provided	provide	VERB
ftr-337	963	44	to	to	ADP
ftr-337	963	45	the	the	DET
ftr-337	963	46	most	most	ADV
ftr-337	963	47	needy	needy	ADJ
ftr-337	963	48	low	low	ADJ
ftr-337	963	49	-	-	PUNCT
ftr-337	963	50	income	income	NOUN
ftr-337	963	51	individuals	individual	NOUN
ftr-337	963	52	.	.	PUNCT
ftr-337	963	53	”	"	PUNCT
ftr-337	964	1	136	136	NUM
ftr-337	964	2	they	they	PRON
ftr-337	964	3	were	be	AUX
ftr-337	964	4	not	not	PART
ftr-337	964	5	effective	effective	ADJ
ftr-337	964	6	in	in	ADP
ftr-337	964	7	limiting	limit	VERB
ftr-337	964	8	incentives	incentive	NOUN
ftr-337	964	9	to	to	ADP
ftr-337	964	10	“	"	PUNCT
ftr-337	964	11	those	those	DET
ftr-337	964	12	persons	person	NOUN
ftr-337	964	13	truly	truly	ADV
ftr-337	964	14	in	in	ADP
ftr-337	964	15	need	need	NOUN
ftr-337	964	16	of	of	ADP
ftr-337	964	17	low	low	ADJ
ftr-337	964	18	-	-	PUNCT
ftr-337	964	19	income	income	NOUN
ftr-337	964	20	housing	housing	NOUN
ftr-337	964	21	,	,	PUNCT
ftr-337	964	22	”	"	PUNCT
ftr-337	964	23	did	do	AUX
ftr-337	964	24	not	not	PART
ftr-337	964	25	limit	limit	VERB
ftr-337	964	26	the	the	DET
ftr-337	964	27	rent	rent	NOUN
ftr-337	964	28	that	that	PRON
ftr-337	964	29	could	could	AUX
ftr-337	964	30	be	be	AUX
ftr-337	964	31	charged	charge	VERB
ftr-337	964	32	to	to	PART
ftr-337	964	33	lowincome	lowincome	VERB
ftr-337	964	34	individuals	individual	NOUN
ftr-337	964	35	,	,	PUNCT
ftr-337	964	36	and	and	CCONJ
ftr-337	964	37	did	do	AUX
ftr-337	964	38	not	not	PART
ftr-337	964	39	link	link	VERB
ftr-337	964	40	the	the	DET
ftr-337	964	41	degree	degree	NOUN
ftr-337	964	42	of	of	ADP
ftr-337	964	43	subsidy	subsidy	NOUN
ftr-337	964	44	to	to	ADP
ftr-337	964	45	the	the	DET
ftr-337	964	46	number	number	NOUN
ftr-337	964	47	of	of	ADP
ftr-337	964	48	units	unit	NOUN
ftr-337	964	49	servicing	service	VERB
ftr-337	964	50	low	low	ADJ
ftr-337	964	51	-	-	PUNCT
ftr-337	964	52	income	income	NOUN
ftr-337	964	53	persons	person	NOUN
ftr-337	964	54	.	.	PUNCT
ftr-337	965	1	137	137	NUM
ftr-337	965	2	the	the	DET
ftr-337	965	3	low	low	ADJ
ftr-337	965	4	-	-	PUNCT
ftr-337	965	5	income	income	NOUN
ftr-337	965	6	housing	housing	NOUN
ftr-337	965	7	credit	credit	NOUN
ftr-337	965	8	was	be	AUX
ftr-337	965	9	designed	design	VERB
ftr-337	965	10	to	to	PART
ftr-337	965	11	address	address	VERB
ftr-337	965	12	these	these	DET
ftr-337	965	13	defects	defect	NOUN
ftr-337	965	14	by	by	ADP
ftr-337	965	15	requiring	require	VERB
ftr-337	965	16	that	that	SCONJ
ftr-337	965	17	residential	residential	ADJ
ftr-337	965	18	rental	rental	ADJ
ftr-337	965	19	projects	project	NOUN
ftr-337	965	20	could	could	AUX
ftr-337	965	21	only	only	ADV
ftr-337	965	22	qualify	qualify	VERB
ftr-337	965	23	for	for	ADP
ftr-337	965	24	the	the	DET
ftr-337	965	25	low	low	ADJ
ftr-337	965	26	-	-	PUNCT
ftr-337	965	27	income	income	NOUN
ftr-337	965	28	housing	housing	NOUN
ftr-337	965	29	credit	credit	NOUN
ftr-337	965	30	if	if	SCONJ
ftr-337	965	31	,	,	PUNCT
ftr-337	965	32	for	for	ADP
ftr-337	965	33	a	a	DET
ftr-337	965	34	period	period	NOUN
ftr-337	965	35	of	of	ADP
ftr-337	965	36	15	15	NUM
ftr-337	965	37	years	year	NOUN
ftr-337	965	38	,	,	PUNCT
ftr-337	965	39	a	a	DET
ftr-337	965	40	minimum	minimum	NOUN
ftr-337	965	41	of	of	ADP
ftr-337	965	42	20	20	NUM
ftr-337	965	43	percent	percent	NOUN
ftr-337	965	44	of	of	ADP
ftr-337	965	45	the	the	DET
ftr-337	965	46	housing	housing	NOUN
ftr-337	965	47	units	unit	NOUN
ftr-337	965	48	in	in	ADP
ftr-337	965	49	the	the	DET
ftr-337	965	50	project	project	NOUN
ftr-337	965	51	were	be	AUX
ftr-337	965	52	occupied	occupy	VERB
ftr-337	965	53	by	by	ADP
ftr-337	965	54	individuals	individual	NOUN
ftr-337	965	55	with	with	ADP
ftr-337	965	56	income	income	NOUN
ftr-337	965	57	of	of	ADP
ftr-337	965	58	50	50	NUM
ftr-337	965	59	percent	percent	NOUN
ftr-337	965	60	or	or	CCONJ
ftr-337	965	61	less	less	ADJ
ftr-337	965	62	of	of	ADP
ftr-337	965	63	area	area	NOUN
ftr-337	965	64	median	median	ADJ
ftr-337	965	65	income	income	NOUN
ftr-337	965	66	,	,	PUNCT
ftr-337	965	67	and	and	CCONJ
ftr-337	965	68	the	the	DET
ftr-337	965	69	rent	rent	NOUN
ftr-337	965	70	charged	charge	VERB
ftr-337	965	71	to	to	ADP
ftr-337	965	72	tenants	tenant	NOUN
ftr-337	965	73	living	live	VERB
ftr-337	965	74	in	in	ADP
ftr-337	965	75	units	unit	NOUN
ftr-337	965	76	for	for	ADP
ftr-337	965	77	which	which	PRON
ftr-337	965	78	the	the	DET
ftr-337	965	79	credit	credit	NOUN
ftr-337	965	80	was	be	AUX
ftr-337	965	81	allowable	allowable	ADJ
ftr-337	965	82	did	do	AUX
ftr-337	965	83	not	not	PART
ftr-337	965	84	exceed	exceed	VERB
ftr-337	965	85	a	a	DET
ftr-337	965	86	specified	specify	VERB
ftr-337	965	87	amount	amount	NOUN
ftr-337	965	88	.	.	PUNCT
ftr-337	966	1	as	as	SCONJ
ftr-337	966	2	stated	state	VERB
ftr-337	966	3	in	in	ADP
ftr-337	966	4	the	the	DET
ftr-337	966	5	senate	senate	PROPN
ftr-337	966	6	report	report	NOUN
ftr-337	966	7	:	:	PUNCT
ftr-337	966	8	“	"	PUNCT
ftr-337	966	9	in	in	ADP
ftr-337	966	10	return	return	NOUN
ftr-337	966	11	for	for	ADP
ftr-337	966	12	providing	provide	VERB
ftr-337	966	13	housing	housing	NOUN
ftr-337	966	14	at	at	ADP
ftr-337	966	15	reduced	reduced	ADJ
ftr-337	966	16	rents	rent	NOUN
ftr-337	966	17	,	,	PUNCT
ftr-337	966	18	owners	owner	NOUN
ftr-337	966	19	of	of	ADP
ftr-337	966	20	rental	rental	ADJ
ftr-337	966	21	housing	housing	NOUN
ftr-337	966	22	receive	receive	VERB
ftr-337	966	23	a	a	DET
ftr-337	966	24	tax	tax	NOUN
ftr-337	966	25	credit	credit	NOUN
ftr-337	966	26	designed	design	VERB
ftr-337	966	27	to	to	PART
ftr-337	966	28	compensate	compensate	VERB
ftr-337	966	29	them	they	PRON
ftr-337	966	30	for	for	ADP
ftr-337	966	31	the	the	DET
ftr-337	966	32	rent	rent	NOUN
ftr-337	966	33	reduction	reduction	NOUN
ftr-337	966	34	.	.	PUNCT
ftr-337	966	35	”	"	PUNCT
ftr-337	967	1	138	138	NUM
ftr-337	967	2	property	property	NOUN
ftr-337	967	3	eligible	eligible	ADJ
ftr-337	967	4	for	for	ADP
ftr-337	967	5	the	the	DET
ftr-337	967	6	lihtc	lihtc	NOUN
ftr-337	967	7	is	be	AUX
ftr-337	967	8	subject	subject	ADJ
ftr-337	967	9	to	to	ADP
ftr-337	967	10	an	an	DET
ftr-337	967	11	at	at	ADP
ftr-337	967	12	-	-	PUNCT
ftr-337	967	13	risk	risk	NOUN
ftr-337	967	14	limitation	limitation	NOUN
ftr-337	967	15	.	.	PUNCT
ftr-337	968	1	the	the	DET
ftr-337	968	2	credit	credit	NOUN
ftr-337	968	3	is	be	AUX
ftr-337	968	4	nonrefundable	nonrefundable	ADJ
ftr-337	968	5	and	and	CCONJ
ftr-337	968	6	subject	subject	ADJ
ftr-337	968	7	to	to	ADP
ftr-337	968	8	the	the	DET
ftr-337	968	9	generally	generally	ADV
ftr-337	968	10	applicable	applicable	ADJ
ftr-337	968	11	cap	cap	NOUN
ftr-337	968	12	on	on	ADP
ftr-337	968	13	income	income	NOUN
ftr-337	968	14	tax	tax	NOUN
ftr-337	968	15	liability	liability	NOUN
ftr-337	968	16	that	that	PRON
ftr-337	968	17	can	can	AUX
ftr-337	968	18	be	be	AUX
ftr-337	968	19	reduced	reduce	VERB
ftr-337	968	20	by	by	ADP
ftr-337	968	21	a	a	DET
ftr-337	968	22	general	general	ADJ
ftr-337	968	23	business	business	NOUN
ftr-337	968	24	credit	credit	NOUN
ftr-337	968	25	(	(	PUNCT
ftr-337	968	26	subject	subject	ADJ
ftr-337	968	27	to	to	ADP
ftr-337	968	28	carryover	carryover	NOUN
ftr-337	968	29	rules	rule	NOUN
ftr-337	968	30	)	)	PUNCT
ftr-337	968	31	.	.	PUNCT
ftr-337	969	1	139	139	NUM
ftr-337	969	2	a	a	DET
ftr-337	969	3	provision	provision	NOUN
ftr-337	969	4	of	of	ADP
ftr-337	969	5	the	the	DET
ftr-337	969	6	passive	passive	ADJ
ftr-337	969	7	activity	activity	NOUN
ftr-337	969	8	loss	loss	NOUN
ftr-337	969	9	rules	rule	NOUN
ftr-337	969	10	treats	treat	VERB
ftr-337	969	11	the	the	DET
ftr-337	969	12	credit	credit	NOUN
ftr-337	969	13	(	(	PUNCT
ftr-337	969	14	but	but	CCONJ
ftr-337	969	15	not	not	PART
ftr-337	969	16	losses	loss	NOUN
ftr-337	969	17	)	)	PUNCT
ftr-337	969	18	as	as	ADP
ftr-337	969	19	arising	arise	VERB
ftr-337	969	20	from	from	ADP
ftr-337	969	21	rental	rental	ADJ
ftr-337	969	22	real	real	ADJ
ftr-337	969	23	estate	estate	NOUN
ftr-337	969	24	activities	activity	NOUN
ftr-337	969	25	in	in	ADP
ftr-337	969	26	which	which	PRON
ftr-337	969	27	the	the	DET
ftr-337	969	28	taxpayer	taxpayer	NOUN
ftr-337	969	29	actively	actively	ADV
ftr-337	969	30	participates	participate	VERB
ftr-337	969	31	.	.	PUNCT
ftr-337	970	1	140	140	NUM
ftr-337	970	2	finally	finally	ADV
ftr-337	970	3	,	,	PUNCT
ftr-337	970	4	as	as	SCONJ
ftr-337	970	5	already	already	ADV
ftr-337	970	6	noted	note	VERB
ftr-337	970	7	,	,	PUNCT
ftr-337	970	8	the	the	DET
ftr-337	970	9	basis	basis	NOUN
ftr-337	970	10	of	of	ADP
ftr-337	970	11	property	property	NOUN
ftr-337	970	12	for	for	ADP
ftr-337	970	13	depreciation	depreciation	NOUN
ftr-337	970	14	purposes	purpose	NOUN
ftr-337	970	15	is	be	AUX
ftr-337	970	16	not	not	PART
ftr-337	970	17	reduced	reduce	VERB
ftr-337	970	18	by	by	ADP
ftr-337	970	19	the	the	DET
ftr-337	970	20	amount	amount	NOUN
ftr-337	970	21	of	of	ADP
ftr-337	970	22	lowincome	lowincome	NOUN
ftr-337	970	23	credits	credit	NOUN
ftr-337	970	24	claimed	claim	VERB
ftr-337	970	25	.	.	PUNCT
ftr-337	971	1	2	2	X
ftr-337	971	2	.	.	X
ftr-337	971	3	no	no	DET
ftr-337	971	4	requirement	requirement	NOUN
ftr-337	971	5	of	of	ADP
ftr-337	971	6	pre	pre	ADJ
ftr-337	971	7	-	-	ADJ
ftr-337	971	8	tax	tax	ADJ
ftr-337	971	9	profit	profit	NOUN
ftr-337	971	10	alone	alone	ADV
ftr-337	971	11	among	among	ADP
ftr-337	971	12	federal	federal	ADJ
ftr-337	971	13	tax	tax	NOUN
ftr-337	971	14	credits	credit	NOUN
ftr-337	971	15	,	,	PUNCT
ftr-337	971	16	the	the	DET
ftr-337	971	17	lihtc	lihtc	NOUN
ftr-337	971	18	has	have	AUX
ftr-337	971	19	been	be	AUX
ftr-337	971	20	granted	grant	VERB
ftr-337	971	21	an	an	DET
ftr-337	971	22	express	express	ADJ
ftr-337	971	23	reprieve	reprieve	NOUN
ftr-337	971	24	from	from	ADP
ftr-337	971	25	the	the	DET
ftr-337	971	26	requirement	requirement	NOUN
ftr-337	971	27	of	of	ADP
ftr-337	971	28	a	a	DET
ftr-337	971	29	pre	pre	ADJ
ftr-337	971	30	-	-	ADJ
ftr-337	971	31	tax	tax	ADJ
ftr-337	971	32	profit	profit	NOUN
ftr-337	971	33	.	.	PUNCT
ftr-337	972	1	in	in	ADP
ftr-337	972	2	a	a	DET
ftr-337	972	3	1988	1988	NUM
ftr-337	972	4	private	private	ADJ
ftr-337	972	5	letter	letter	NOUN
ftr-337	972	6	ruling	ruling	NOUN
ftr-337	972	7	,	,	PUNCT
ftr-337	972	8	141	141	NUM
ftr-337	972	9	the	the	DET
ftr-337	972	10	irs	irs	PROPN
ftr-337	972	11	determined	determine	VERB
ftr-337	972	12	that	that	SCONJ
ftr-337	972	13	the	the	DET
ftr-337	972	14	section	section	NOUN
ftr-337	972	15	183	183	NUM
ftr-337	972	16	not	not	PART
ftr-337	972	17	-	-	PUNCT
ftr-337	972	18	for	for	ADP
ftr-337	972	19	-	-	PUNCT
ftr-337	972	20	profit	profit	NOUN
ftr-337	972	21	135	135	NUM
ftr-337	972	22	.	.	PUNCT
ftr-337	973	1	s.	s.	PROPN
ftr-337	973	2	rep	rep	PROPN
ftr-337	973	3	.	.	PROPN
ftr-337	973	4	no	no	PROPN
ftr-337	973	5	.	.	NOUN
ftr-337	974	1	99	99	NUM
ftr-337	974	2	-	-	SYM
ftr-337	974	3	313	313	NUM
ftr-337	974	4	,	,	PUNCT
ftr-337	974	5	at	at	ADP
ftr-337	974	6	758	758	NUM
ftr-337	974	7	(	(	PUNCT
ftr-337	974	8	1986	1986	NUM
ftr-337	974	9	)	)	PUNCT
ftr-337	974	10	.	.	PUNCT
ftr-337	975	1	136	136	NUM
ftr-337	975	2	.	.	PUNCT
ftr-337	976	1	i	i	PRON
ftr-337	976	2	d.	d.	PROPN
ftr-337	976	3	137	137	NUM
ftr-337	976	4	.	.	PUNCT
ftr-337	977	1	i	i	PRON
ftr-337	977	2	d.	d.	PROPN
ftr-337	977	3	138	138	NUM
ftr-337	977	4	.	.	PUNCT
ftr-337	978	1	i	i	PRON
ftr-337	978	2	d.	d.	PROPN
ftr-337	978	3	139	139	NUM
ftr-337	978	4	.	.	PUNCT
ftr-337	978	5	see	see	VERB
ftr-337	978	6	i.r.c	i.r.c	NOUN
ftr-337	978	7	.	.	PUNCT
ftr-337	979	1	§	§	PROPN
ftr-337	979	2	42	42	NUM
ftr-337	979	3	.	.	PUNCT
ftr-337	979	4	140	140	NUM
ftr-337	979	5	.	.	PUNCT
ftr-337	979	6	i.r.c	i.r.c	NOUN
ftr-337	979	7	.	.	PUNCT
ftr-337	980	1	§	§	PROPN
ftr-337	980	2	469(i)(6)(b)(1	469(i)(6)(b)(1	NUM
ftr-337	980	3	)	)	PUNCT
ftr-337	980	4	.	.	PUNCT
ftr-337	981	1	141	141	NUM
ftr-337	981	2	.	.	PUNCT
ftr-337	981	3	i.r.s	i.r.s	PROPN
ftr-337	981	4	.	.	PUNCT
ftr-337	982	1	priv	priv	PROPN
ftr-337	982	2	.	.	PUNCT
ftr-337	983	1	ltr	ltr	PROPN
ftr-337	983	2	.	.	PUNCT
ftr-337	984	1	rul	rul	PROPN
ftr-337	984	2	.	.	PUNCT
ftr-337	984	3	89	89	NUM
ftr-337	984	4	-	-	SYM
ftr-337	984	5	11	11	NUM
ftr-337	984	6	-	-	SYM
ftr-337	984	7	025	025	NUM
ftr-337	984	8	(	(	PUNCT
ftr-337	984	9	dec	dec	PROPN
ftr-337	984	10	.	.	PROPN
ftr-337	984	11	16	16	NUM
ftr-337	984	12	,	,	PUNCT
ftr-337	984	13	1988	1988	NUM
ftr-337	984	14	)	)	PUNCT
ftr-337	984	15	.	.	PUNCT
ftr-337	985	1	2012	2012	NUM
ftr-337	985	2	]	]	PUNCT
ftr-337	985	3	monetization	monetization	NOUN
ftr-337	985	4	of	of	ADP
ftr-337	985	5	business	business	NOUN
ftr-337	985	6	tax	tax	NOUN
ftr-337	985	7	credits	credit	NOUN
ftr-337	985	8	667	667	NUM
ftr-337	985	9	rules	rule	NOUN
ftr-337	985	10	142	142	NUM
ftr-337	985	11	did	do	AUX
ftr-337	985	12	not	not	PART
ftr-337	985	13	apply	apply	VERB
ftr-337	985	14	to	to	ADP
ftr-337	985	15	disallow	disallow	ADJ
ftr-337	985	16	credits	credit	NOUN
ftr-337	985	17	and	and	CCONJ
ftr-337	985	18	deductions	deduction	NOUN
ftr-337	985	19	to	to	ADP
ftr-337	985	20	a	a	DET
ftr-337	985	21	limited	limited	ADJ
ftr-337	985	22	partnership	partnership	NOUN
ftr-337	985	23	,	,	PUNCT
ftr-337	985	24	“	"	PUNCT
ftr-337	985	25	fund	fund	NOUN
ftr-337	985	26	m	m	PROPN
ftr-337	985	27	,	,	PUNCT
ftr-337	985	28	”	"	PUNCT
ftr-337	985	29	which	which	PRON
ftr-337	985	30	was	be	AUX
ftr-337	985	31	the	the	DET
ftr-337	985	32	sole	sole	ADJ
ftr-337	985	33	limited	limited	ADJ
ftr-337	985	34	partner	partner	NOUN
ftr-337	985	35	in	in	ADP
ftr-337	985	36	a	a	DET
ftr-337	985	37	partnership	partnership	NOUN
ftr-337	985	38	formed	form	VERB
ftr-337	985	39	to	to	PART
ftr-337	985	40	acquire	acquire	VERB
ftr-337	985	41	,	,	PUNCT
ftr-337	985	42	build	build	VERB
ftr-337	985	43	,	,	PUNCT
ftr-337	985	44	and	and	CCONJ
ftr-337	985	45	operate	operate	VERB
ftr-337	985	46	low	low	ADJ
ftr-337	985	47	-	-	PUNCT
ftr-337	985	48	income	income	NOUN
ftr-337	985	49	housing	housing	NOUN
ftr-337	985	50	projects	project	NOUN
ftr-337	985	51	.	.	PUNCT
ftr-337	986	1	under	under	ADP
ftr-337	986	2	the	the	DET
ftr-337	986	3	facts	fact	NOUN
ftr-337	986	4	of	of	ADP
ftr-337	986	5	the	the	DET
ftr-337	986	6	ruling	ruling	NOUN
ftr-337	986	7	,	,	PUNCT
ftr-337	986	8	the	the	DET
ftr-337	986	9	proposed	propose	VERB
ftr-337	986	10	limited	limited	ADJ
ftr-337	986	11	partners	partner	NOUN
ftr-337	986	12	of	of	ADP
ftr-337	986	13	fund	fund	NOUN
ftr-337	986	14	m	m	VERB
ftr-337	986	15	were	be	AUX
ftr-337	986	16	to	to	PART
ftr-337	986	17	be	be	AUX
ftr-337	986	18	subchapter	subchapter	NOUN
ftr-337	986	19	c	c	NOUN
ftr-337	986	20	corporations	corporation	NOUN
ftr-337	986	21	not	not	PART
ftr-337	986	22	subject	subject	ADJ
ftr-337	986	23	to	to	ADP
ftr-337	986	24	the	the	DET
ftr-337	986	25	passive	passive	ADJ
ftr-337	986	26	activity	activity	NOUN
ftr-337	986	27	loss	loss	NOUN
ftr-337	986	28	rules	rule	NOUN
ftr-337	986	29	of	of	ADP
ftr-337	986	30	section	section	NOUN
ftr-337	986	31	469	469	NUM
ftr-337	986	32	.	.	PUNCT
ftr-337	987	1	fund	fund	PROPN
ftr-337	987	2	m	m	PROPN
ftr-337	987	3	’s	’s	PART
ftr-337	987	4	capital	capital	NOUN
ftr-337	987	5	contribution	contribution	NOUN
ftr-337	987	6	to	to	ADP
ftr-337	987	7	each	each	DET
ftr-337	987	8	project	project	NOUN
ftr-337	987	9	partnership	partnership	NOUN
ftr-337	987	10	,	,	PUNCT
ftr-337	987	11	to	to	PART
ftr-337	987	12	be	be	AUX
ftr-337	987	13	paid	pay	VERB
ftr-337	987	14	over	over	ADP
ftr-337	987	15	the	the	DET
ftr-337	987	16	first	first	ADJ
ftr-337	987	17	seven	seven	NUM
ftr-337	987	18	years	year	NOUN
ftr-337	987	19	of	of	ADP
ftr-337	987	20	the	the	DET
ftr-337	987	21	applicable	applicable	ADJ
ftr-337	987	22	project	project	NOUN
ftr-337	987	23	,	,	PUNCT
ftr-337	987	24	was	be	AUX
ftr-337	987	25	to	to	PART
ftr-337	987	26	provide	provide	VERB
ftr-337	987	27	roughly	roughly	ADV
ftr-337	987	28	one	one	NUM
ftr-337	987	29	-	-	PUNCT
ftr-337	987	30	third	third	NOUN
ftr-337	987	31	of	of	ADP
ftr-337	987	32	the	the	DET
ftr-337	987	33	total	total	ADJ
ftr-337	987	34	requirements	requirement	NOUN
ftr-337	987	35	of	of	ADP
ftr-337	987	36	each	each	DET
ftr-337	987	37	project	project	NOUN
ftr-337	987	38	,	,	PUNCT
ftr-337	987	39	including	include	VERB
ftr-337	987	40	the	the	DET
ftr-337	987	41	funding	funding	NOUN
ftr-337	987	42	of	of	ADP
ftr-337	987	43	an	an	DET
ftr-337	987	44	operating	operating	NOUN
ftr-337	987	45	reserve	reserve	NOUN
ftr-337	987	46	required	require	VERB
ftr-337	987	47	to	to	PART
ftr-337	987	48	secure	secure	VERB
ftr-337	987	49	financing	financing	NOUN
ftr-337	987	50	to	to	PART
ftr-337	987	51	which	which	PRON
ftr-337	987	52	all	all	DET
ftr-337	987	53	excess	excess	ADJ
ftr-337	987	54	cash	cash	NOUN
ftr-337	987	55	flow	flow	NOUN
ftr-337	987	56	from	from	ADP
ftr-337	987	57	operations	operation	NOUN
ftr-337	987	58	was	be	AUX
ftr-337	987	59	to	to	PART
ftr-337	987	60	be	be	AUX
ftr-337	987	61	added	add	VERB
ftr-337	987	62	;	;	PUNCT
ftr-337	987	63	at	at	ADP
ftr-337	987	64	the	the	DET
ftr-337	987	65	end	end	NOUN
ftr-337	987	66	of	of	ADP
ftr-337	987	67	the	the	DET
ftr-337	987	68	first	first	ADJ
ftr-337	987	69	fifteen	fifteen	NUM
ftr-337	987	70	years	year	NOUN
ftr-337	987	71	the	the	DET
ftr-337	987	72	reserve	reserve	NOUN
ftr-337	987	73	was	be	AUX
ftr-337	987	74	to	to	PART
ftr-337	987	75	be	be	AUX
ftr-337	987	76	used	use	VERB
ftr-337	987	77	to	to	PART
ftr-337	987	78	reduce	reduce	VERB
ftr-337	987	79	the	the	DET
ftr-337	987	80	amount	amount	NOUN
ftr-337	987	81	of	of	ADP
ftr-337	987	82	outstanding	outstanding	ADJ
ftr-337	987	83	debt	debt	NOUN
ftr-337	987	84	.	.	PUNCT
ftr-337	988	1	due	due	ADP
ftr-337	988	2	to	to	ADP
ftr-337	988	3	the	the	DET
ftr-337	988	4	rent	rent	NOUN
ftr-337	988	5	and	and	CCONJ
ftr-337	988	6	occupancy	occupancy	NOUN
ftr-337	988	7	restrictions	restriction	NOUN
ftr-337	988	8	imposed	impose	VERB
ftr-337	988	9	by	by	ADP
ftr-337	988	10	section	section	NOUN
ftr-337	988	11	42	42	NUM
ftr-337	988	12	,	,	PUNCT
ftr-337	988	13	the	the	DET
ftr-337	988	14	project	project	NOUN
ftr-337	988	15	partnerships	partnership	NOUN
ftr-337	988	16	were	be	AUX
ftr-337	988	17	not	not	PART
ftr-337	988	18	anticipated	anticipate	VERB
ftr-337	988	19	to	to	PART
ftr-337	988	20	make	make	VERB
ftr-337	988	21	any	any	DET
ftr-337	988	22	cash	cash	NOUN
ftr-337	988	23	distributions	distribution	NOUN
ftr-337	988	24	from	from	ADP
ftr-337	988	25	operations	operation	NOUN
ftr-337	988	26	to	to	PART
ftr-337	988	27	fund	fund	VERB
ftr-337	988	28	m	m	PROPN
ftr-337	988	29	during	during	ADP
ftr-337	988	30	this	this	DET
ftr-337	988	31	first	first	ADJ
ftr-337	988	32	fifteen	fifteen	NUM
ftr-337	988	33	-	-	PUNCT
ftr-337	988	34	year	year	NOUN
ftr-337	988	35	period	period	NOUN
ftr-337	988	36	,	,	PUNCT
ftr-337	988	37	which	which	PRON
ftr-337	988	38	was	be	AUX
ftr-337	988	39	the	the	DET
ftr-337	988	40	anticipated	anticipate	VERB
ftr-337	988	41	duration	duration	NOUN
ftr-337	988	42	of	of	ADP
ftr-337	988	43	all	all	PRON
ftr-337	988	44	of	of	ADP
ftr-337	988	45	the	the	DET
ftr-337	988	46	project	project	NOUN
ftr-337	988	47	partnerships	partnership	NOUN
ftr-337	988	48	.	.	PUNCT
ftr-337	989	1	moreover	moreover	ADV
ftr-337	989	2	,	,	PUNCT
ftr-337	989	3	it	it	PRON
ftr-337	989	4	was	be	AUX
ftr-337	989	5	anticipated	anticipate	VERB
ftr-337	989	6	that	that	SCONJ
ftr-337	989	7	the	the	DET
ftr-337	989	8	projects	project	NOUN
ftr-337	989	9	would	would	AUX
ftr-337	989	10	fail	fail	VERB
ftr-337	989	11	to	to	PART
ftr-337	989	12	provide	provide	VERB
ftr-337	989	13	value	value	NOUN
ftr-337	989	14	appreciation	appreciation	NOUN
ftr-337	989	15	such	such	ADJ
ftr-337	989	16	as	as	ADP
ftr-337	989	17	to	to	PART
ftr-337	989	18	constitute	constitute	VERB
ftr-337	989	19	a	a	DET
ftr-337	989	20	meaningful	meaningful	ADJ
ftr-337	989	21	return	return	NOUN
ftr-337	989	22	on	on	ADP
ftr-337	989	23	investment	investment	NOUN
ftr-337	989	24	.	.	PUNCT
ftr-337	990	1	143	143	NUM
ftr-337	990	2	however	however	ADV
ftr-337	990	3	,	,	PUNCT
ftr-337	990	4	giving	give	VERB
ftr-337	990	5	effect	effect	NOUN
ftr-337	990	6	to	to	ADP
ftr-337	990	7	section	section	NOUN
ftr-337	990	8	42	42	NUM
ftr-337	990	9	,	,	PUNCT
ftr-337	990	10	the	the	DET
ftr-337	990	11	project	project	NOUN
ftr-337	990	12	partnership	partnership	NOUN
ftr-337	990	13	invested	invest	VERB
ftr-337	990	14	in	in	ADP
ftr-337	990	15	by	by	ADP
ftr-337	990	16	fund	fund	NOUN
ftr-337	990	17	m	m	PROPN
ftr-337	990	18	would	would	AUX
ftr-337	990	19	enable	enable	VERB
ftr-337	990	20	it	it	PRON
ftr-337	990	21	to	to	PART
ftr-337	990	22	earn	earn	VERB
ftr-337	990	23	returns	return	NOUN
ftr-337	990	24	competitive	competitive	ADJ
ftr-337	990	25	with	with	ADP
ftr-337	990	26	returns	return	NOUN
ftr-337	990	27	generally	generally	ADV
ftr-337	990	28	realized	realize	VERB
ftr-337	990	29	by	by	ADP
ftr-337	990	30	limited	limited	ADJ
ftr-337	990	31	partner	partner	NOUN
ftr-337	990	32	investors	investor	NOUN
ftr-337	990	33	on	on	ADP
ftr-337	990	34	their	their	PRON
ftr-337	990	35	equity	equity	NOUN
ftr-337	990	36	capital	capital	NOUN
ftr-337	990	37	.	.	PUNCT
ftr-337	991	1	a	a	DET
ftr-337	991	2	ruling	ruling	NOUN
ftr-337	991	3	was	be	AUX
ftr-337	991	4	requested	request	VERB
ftr-337	991	5	on	on	ADP
ftr-337	991	6	behalf	behalf	NOUN
ftr-337	991	7	of	of	ADP
ftr-337	991	8	fund	fund	PROPN
ftr-337	991	9	m	m	PROPN
ftr-337	991	10	,	,	PUNCT
ftr-337	991	11	two	two	NUM
ftr-337	991	12	additional	additional	ADJ
ftr-337	991	13	related	related	ADJ
ftr-337	991	14	funds	fund	NOUN
ftr-337	991	15	,	,	PUNCT
ftr-337	991	16	and	and	CCONJ
ftr-337	991	17	the	the	DET
ftr-337	991	18	general	general	ADJ
ftr-337	991	19	and	and	CCONJ
ftr-337	991	20	limited	limited	ADJ
ftr-337	991	21	partners	partner	NOUN
ftr-337	991	22	of	of	ADP
ftr-337	991	23	the	the	DET
ftr-337	991	24	funds	fund	NOUN
ftr-337	991	25	that	that	SCONJ
ftr-337	991	26	“	"	PUNCT
ftr-337	991	27	the	the	DET
ftr-337	991	28	‘	'	PUNCT
ftr-337	991	29	not	not	PART
ftr-337	991	30	-	-	PUNCT
ftr-337	991	31	forprofit	forprofit	NOUN
ftr-337	991	32	’	'	PUNCT
ftr-337	991	33	rules	rule	NOUN
ftr-337	991	34	under	under	ADP
ftr-337	991	35	section	section	NOUN
ftr-337	991	36	183	183	NUM
ftr-337	991	37	of	of	ADP
ftr-337	991	38	the	the	DET
ftr-337	991	39	code	code	NOUN
ftr-337	991	40	would	would	AUX
ftr-337	991	41	not	not	PART
ftr-337	991	42	limit	limit	VERB
ftr-337	991	43	credits	credit	NOUN
ftr-337	991	44	and	and	CCONJ
ftr-337	991	45	deductions	deduction	NOUN
ftr-337	991	46	otherwise	otherwise	ADV
ftr-337	991	47	available	available	ADJ
ftr-337	991	48	to	to	ADP
ftr-337	991	49	the	the	DET
ftr-337	991	50	funds	fund	NOUN
ftr-337	991	51	and	and	CCONJ
ftr-337	991	52	the	the	DET
ftr-337	991	53	partners	partner	NOUN
ftr-337	991	54	arising	arise	VERB
ftr-337	991	55	from	from	ADP
ftr-337	991	56	the	the	DET
ftr-337	991	57	acquisition	acquisition	NOUN
ftr-337	991	58	,	,	PUNCT
ftr-337	991	59	construction	construction	NOUN
ftr-337	991	60	,	,	PUNCT
ftr-337	991	61	rehabilitation	rehabilitation	NOUN
ftr-337	991	62	,	,	PUNCT
ftr-337	991	63	and	and	CCONJ
ftr-337	991	64	operation	operation	NOUN
ftr-337	991	65	of	of	ADP
ftr-337	991	66	low	low	ADJ
ftr-337	991	67	-	-	PUNCT
ftr-337	991	68	income	income	NOUN
ftr-337	991	69	housing	housing	NOUN
ftr-337	991	70	through	through	ADP
ftr-337	991	71	the	the	DET
ftr-337	991	72	project	project	NOUN
ftr-337	991	73	partnerships	partnership	NOUN
ftr-337	991	74	.	.	PUNCT
ftr-337	991	75	”	"	PUNCT
ftr-337	992	1	the	the	DET
ftr-337	992	2	irs	irs	PROPN
ftr-337	992	3	so	so	ADV
ftr-337	992	4	ruled	rule	VERB
ftr-337	992	5	.	.	PUNCT
ftr-337	993	1	as	as	ADP
ftr-337	993	2	a	a	DET
ftr-337	993	3	prefatory	prefatory	ADJ
ftr-337	993	4	matter	matter	NOUN
ftr-337	993	5	,	,	PUNCT
ftr-337	993	6	the	the	DET
ftr-337	993	7	irs	irs	PROPN
ftr-337	993	8	noted	note	VERB
ftr-337	993	9	that	that	SCONJ
ftr-337	993	10	although	although	SCONJ
ftr-337	993	11	section	section	NOUN
ftr-337	993	12	183(a	183(a	NUM
ftr-337	993	13	)	)	PUNCT
ftr-337	993	14	refers	refer	VERB
ftr-337	993	15	to	to	ADP
ftr-337	993	16	activities	activity	NOUN
ftr-337	993	17	of	of	ADP
ftr-337	993	18	individuals	individual	NOUN
ftr-337	993	19	and	and	CCONJ
ftr-337	993	20	s	s	VERB
ftr-337	993	21	corporations	corporation	NOUN
ftr-337	993	22	,	,	PUNCT
ftr-337	993	23	according	accord	VERB
ftr-337	993	24	to	to	ADP
ftr-337	993	25	revenue	revenue	NOUN
ftr-337	993	26	ruling	rule	VERB
ftr-337	993	27	77	77	NUM
ftr-337	993	28	-	-	SYM
ftr-337	993	29	320	320	NUM
ftr-337	993	30	144	144	NUM
ftr-337	993	31	it	it	PRON
ftr-337	993	32	also	also	ADV
ftr-337	993	33	applies	apply	VERB
ftr-337	993	34	to	to	PART
ftr-337	993	35	limit	limit	VERB
ftr-337	993	36	deductions	deduction	NOUN
ftr-337	993	37	at	at	ADP
ftr-337	993	38	the	the	DET
ftr-337	993	39	partnership	partnership	NOUN
ftr-337	993	40	level	level	NOUN
ftr-337	993	41	and	and	CCONJ
ftr-337	993	42	requires	require	VERB
ftr-337	993	43	that	that	SCONJ
ftr-337	993	44	partners	partner	NOUN
ftr-337	993	45	’	'	PUNCT
ftr-337	993	46	distributive	distributive	ADJ
ftr-337	993	47	shares	share	NOUN
ftr-337	993	48	reflect	reflect	VERB
ftr-337	993	49	the	the	DET
ftr-337	993	50	adjustment	adjustment	NOUN
ftr-337	993	51	in	in	ADP
ftr-337	993	52	allowable	allowable	ADJ
ftr-337	993	53	deductions	deduction	NOUN
ftr-337	993	54	.	.	PUNCT
ftr-337	994	1	the	the	DET
ftr-337	994	2	private	private	ADJ
ftr-337	994	3	letter	letter	NOUN
ftr-337	994	4	ruling	rule	VERB
ftr-337	994	5	then	then	ADV
ftr-337	994	6	recounts	recount	VERB
ftr-337	994	7	the	the	DET
ftr-337	994	8	basic	basic	ADJ
ftr-337	994	9	requirements	requirement	NOUN
ftr-337	994	10	for	for	ADP
ftr-337	994	11	a	a	DET
ftr-337	994	12	project	project	NOUN
ftr-337	994	13	to	to	PART
ftr-337	994	14	qualify	qualify	VERB
ftr-337	994	15	for	for	ADP
ftr-337	994	16	the	the	DET
ftr-337	994	17	lihtc	lihtc	NOUN
ftr-337	994	18	,	,	PUNCT
ftr-337	994	19	and	and	CCONJ
ftr-337	994	20	particularly	particularly	ADV
ftr-337	994	21	the	the	DET
ftr-337	994	22	limitations	limitation	NOUN
ftr-337	994	23	on	on	ADP
ftr-337	994	24	rent	rent	NOUN
ftr-337	994	25	charged	charge	VERB
ftr-337	994	26	to	to	ADP
ftr-337	994	27	low	low	ADJ
ftr-337	994	28	-	-	PUNCT
ftr-337	994	29	income	income	NOUN
ftr-337	994	30	individuals	individual	NOUN
ftr-337	994	31	and	and	CCONJ
ftr-337	994	32	the	the	DET
ftr-337	994	33	requirement	requirement	NOUN
ftr-337	994	34	that	that	SCONJ
ftr-337	994	35	at	at	ADV
ftr-337	994	36	least	least	ADV
ftr-337	994	37	20	20	NUM
ftr-337	994	38	percent	percent	NOUN
ftr-337	994	39	of	of	ADP
ftr-337	994	40	units	unit	NOUN
ftr-337	994	41	in	in	ADP
ftr-337	994	42	a	a	DET
ftr-337	994	43	given	give	VERB
ftr-337	994	44	development	development	NOUN
ftr-337	994	45	for	for	ADP
ftr-337	994	46	which	which	PRON
ftr-337	994	47	the	the	DET
ftr-337	994	48	credit	credit	NOUN
ftr-337	994	49	is	be	AUX
ftr-337	994	50	being	be	AUX
ftr-337	994	51	claimed	claim	VERB
ftr-337	994	52	be	be	AUX
ftr-337	994	53	occupied	occupy	VERB
ftr-337	994	54	by	by	ADP
ftr-337	994	55	low	low	ADJ
ftr-337	994	56	-	-	PUNCT
ftr-337	994	57	income	income	NOUN
ftr-337	994	58	individuals	individual	NOUN
ftr-337	994	59	—	—	PUNCT
ftr-337	994	60	the	the	DET
ftr-337	994	61	implication	implication	NOUN
ftr-337	994	62	,	,	PUNCT
ftr-337	994	63	of	of	ADP
ftr-337	994	64	course	course	NOUN
ftr-337	994	65	,	,	PUNCT
ftr-337	994	66	being	be	AUX
ftr-337	994	67	that	that	SCONJ
ftr-337	994	68	such	such	ADJ
ftr-337	994	69	restrictions	restriction	NOUN
ftr-337	994	70	presumably	presumably	ADV
ftr-337	994	71	could	could	AUX
ftr-337	994	72	prevent	prevent	VERB
ftr-337	994	73	a	a	DET
ftr-337	994	74	low	low	ADJ
ftr-337	994	75	-	-	PUNCT
ftr-337	994	76	income	income	NOUN
ftr-337	994	77	142	142	NUM
ftr-337	994	78	.	.	PUNCT
ftr-337	995	1	section	section	NOUN
ftr-337	995	2	183(a	183(a	NUM
ftr-337	995	3	)	)	PUNCT
ftr-337	995	4	provides	provide	VERB
ftr-337	995	5	,	,	PUNCT
ftr-337	995	6	in	in	ADP
ftr-337	995	7	general	general	ADJ
ftr-337	995	8	,	,	PUNCT
ftr-337	995	9	that	that	SCONJ
ftr-337	995	10	if	if	SCONJ
ftr-337	995	11	an	an	DET
ftr-337	995	12	individual	individual	NOUN
ftr-337	995	13	or	or	CCONJ
ftr-337	995	14	an	an	DET
ftr-337	995	15	scorporation	scorporation	NOUN
ftr-337	995	16	engages	engage	VERB
ftr-337	995	17	in	in	ADP
ftr-337	995	18	a	a	DET
ftr-337	995	19	not	not	PART
ftr-337	995	20	-	-	PUNCT
ftr-337	995	21	for	for	ADP
ftr-337	995	22	-	-	PUNCT
ftr-337	995	23	profit	profit	NOUN
ftr-337	995	24	activity	activity	NOUN
ftr-337	995	25	,	,	PUNCT
ftr-337	995	26	no	no	DET
ftr-337	995	27	deduction	deduction	NOUN
ftr-337	995	28	attributable	attributable	ADJ
ftr-337	995	29	to	to	ADP
ftr-337	995	30	such	such	ADJ
ftr-337	995	31	activity	activity	NOUN
ftr-337	995	32	shall	shall	AUX
ftr-337	995	33	be	be	AUX
ftr-337	995	34	allowed	allow	VERB
ftr-337	995	35	.	.	PUNCT
ftr-337	996	1	143	143	X
ftr-337	996	2	.	.	PUNCT
ftr-337	997	1	if	if	SCONJ
ftr-337	997	2	a	a	DET
ftr-337	997	3	project	project	NOUN
ftr-337	997	4	was	be	AUX
ftr-337	997	5	sold	sell	VERB
ftr-337	997	6	for	for	ADP
ftr-337	997	7	a	a	DET
ftr-337	997	8	price	price	NOUN
ftr-337	997	9	equal	equal	ADJ
ftr-337	997	10	to	to	ADP
ftr-337	997	11	taxes	taxis	NOUN
ftr-337	997	12	due	due	ADJ
ftr-337	997	13	on	on	ADP
ftr-337	997	14	sale	sale	NOUN
ftr-337	997	15	plus	plus	CCONJ
ftr-337	997	16	debt	debt	NOUN
ftr-337	997	17	,	,	PUNCT
ftr-337	997	18	fund	fund	NOUN
ftr-337	997	19	m	m	PRON
ftr-337	997	20	effectively	effectively	ADV
ftr-337	997	21	would	would	AUX
ftr-337	997	22	receive	receive	VERB
ftr-337	997	23	no	no	DET
ftr-337	997	24	return	return	NOUN
ftr-337	997	25	of	of	ADP
ftr-337	997	26	cash	cash	NOUN
ftr-337	997	27	.	.	PUNCT
ftr-337	998	1	144	144	NUM
ftr-337	998	2	.	.	X
ftr-337	998	3	1977	1977	NUM
ftr-337	998	4	-	-	SYM
ftr-337	998	5	2	2	NUM
ftr-337	998	6	c.b	c.b	PROPN
ftr-337	998	7	.	.	PROPN
ftr-337	998	8	78	78	NUM
ftr-337	998	9	.	.	PUNCT
ftr-337	999	1	668	668	NUM
ftr-337	999	2	florida	florida	PROPN
ftr-337	999	3	tax	tax	NOUN
ftr-337	999	4	review	review	NOUN
ftr-337	999	5	[	[	X
ftr-337	999	6	vol.12:9	vol.12:9	NOUN
ftr-337	999	7	housing	housing	NOUN
ftr-337	999	8	project	project	NOUN
ftr-337	999	9	from	from	ADP
ftr-337	999	10	making	make	VERB
ftr-337	999	11	a	a	DET
ftr-337	999	12	pre	pre	ADJ
ftr-337	999	13	-	-	ADJ
ftr-337	999	14	tax	tax	ADJ
ftr-337	999	15	profit	profit	NOUN
ftr-337	999	16	.	.	PUNCT
ftr-337	1000	1	however	however	ADV
ftr-337	1000	2	,	,	PUNCT
ftr-337	1000	3	the	the	DET
ftr-337	1000	4	ruling	ruling	NOUN
ftr-337	1000	5	provides	provide	VERB
ftr-337	1000	6	no	no	DET
ftr-337	1000	7	more	more	ADV
ftr-337	1000	8	explicit	explicit	ADJ
ftr-337	1000	9	rationale	rationale	NOUN
ftr-337	1000	10	for	for	ADP
ftr-337	1000	11	its	its	PRON
ftr-337	1000	12	holding	holding	NOUN
ftr-337	1000	13	.	.	PUNCT
ftr-337	1001	1	145	145	NUM
ftr-337	1001	2	regulations	regulation	NOUN
ftr-337	1001	3	section	section	VERB
ftr-337	1001	4	1.42	1.42	NUM
ftr-337	1001	5	-	-	SYM
ftr-337	1001	6	4(a	4(a	NUM
ftr-337	1001	7	)	)	PUNCT
ftr-337	1001	8	,	,	PUNCT
ftr-337	1001	9	promulgated	promulgate	VERB
ftr-337	1001	10	in	in	ADP
ftr-337	1001	11	1992	1992	NUM
ftr-337	1001	12	,	,	PUNCT
ftr-337	1001	13	codifies	codify	VERB
ftr-337	1001	14	this	this	DET
ftr-337	1001	15	holding	holding	NOUN
ftr-337	1001	16	of	of	ADP
ftr-337	1001	17	the	the	DET
ftr-337	1001	18	1988	1988	NUM
ftr-337	1001	19	ruling	ruling	NOUN
ftr-337	1001	20	.	.	PUNCT
ftr-337	1002	1	thus	thus	ADV
ftr-337	1002	2	,	,	PUNCT
ftr-337	1002	3	regulations	regulation	NOUN
ftr-337	1002	4	section	section	VERB
ftr-337	1002	5	1.42	1.42	NUM
ftr-337	1002	6	-	-	SYM
ftr-337	1002	7	4(a	4(a	NUM
ftr-337	1002	8	)	)	PUNCT
ftr-337	1002	9	provides	provide	VERB
ftr-337	1002	10	:	:	PUNCT
ftr-337	1002	11	“	"	PUNCT
ftr-337	1002	12	[	[	X
ftr-337	1002	13	s]ection	s]ection	NOUN
ftr-337	1002	14	183	183	NUM
ftr-337	1002	15	does	do	AUX
ftr-337	1002	16	not	not	PART
ftr-337	1002	17	apply	apply	VERB
ftr-337	1002	18	to	to	ADP
ftr-337	1002	19	disallow	disallow	ADJ
ftr-337	1002	20	losses	loss	NOUN
ftr-337	1002	21	,	,	PUNCT
ftr-337	1002	22	deductions	deduction	NOUN
ftr-337	1002	23	,	,	PUNCT
ftr-337	1002	24	or	or	CCONJ
ftr-337	1002	25	credits	credit	NOUN
ftr-337	1002	26	attributable	attributable	ADJ
ftr-337	1002	27	to	to	ADP
ftr-337	1002	28	the	the	DET
ftr-337	1002	29	ownership	ownership	NOUN
ftr-337	1002	30	and	and	CCONJ
ftr-337	1002	31	operation	operation	NOUN
ftr-337	1002	32	of	of	ADP
ftr-337	1002	33	a	a	DET
ftr-337	1002	34	building	building	NOUN
ftr-337	1002	35	for	for	ADP
ftr-337	1002	36	which	which	PRON
ftr-337	1002	37	the	the	DET
ftr-337	1002	38	section	section	NOUN
ftr-337	1002	39	42	42	NUM
ftr-337	1002	40	low	low	ADJ
ftr-337	1002	41	-	-	PUNCT
ftr-337	1002	42	income	income	NOUN
ftr-337	1002	43	housing	housing	NOUN
ftr-337	1002	44	credit	credit	NOUN
ftr-337	1002	45	is	be	AUX
ftr-337	1002	46	allowable	allowable	ADJ
ftr-337	1002	47	.	.	PUNCT
ftr-337	1002	48	”	"	PUNCT
ftr-337	1003	1	the	the	DET
ftr-337	1003	2	preamble	preamble	NOUN
ftr-337	1003	3	to	to	ADP
ftr-337	1003	4	the	the	DET
ftr-337	1003	5	treasury	treasury	NOUN
ftr-337	1003	6	decision	decision	NOUN
ftr-337	1003	7	promulgating	promulgate	VERB
ftr-337	1003	8	regulations	regulation	NOUN
ftr-337	1003	9	,	,	PUNCT
ftr-337	1003	10	section	section	NOUN
ftr-337	1003	11	1.42	1.42	NUM
ftr-337	1003	12	-	-	SYM
ftr-337	1003	13	4	4	NUM
ftr-337	1003	14	states	state	NOUN
ftr-337	1003	15	as	as	SCONJ
ftr-337	1003	16	follows	follow	VERB
ftr-337	1003	17	:	:	PUNCT
ftr-337	1003	18	although	although	SCONJ
ftr-337	1003	19	no	no	DET
ftr-337	1003	20	explicit	explicit	ADJ
ftr-337	1003	21	reference	reference	NOUN
ftr-337	1003	22	is	be	AUX
ftr-337	1003	23	contained	contain	VERB
ftr-337	1003	24	in	in	ADP
ftr-337	1003	25	section	section	NOUN
ftr-337	1003	26	42	42	NUM
ftr-337	1003	27	or	or	CCONJ
ftr-337	1003	28	its	its	PRON
ftr-337	1003	29	legislative	legislative	ADJ
ftr-337	1003	30	history	history	NOUN
ftr-337	1003	31	regarding	regard	VERB
ftr-337	1003	32	its	its	PRON
ftr-337	1003	33	interaction	interaction	NOUN
ftr-337	1003	34	with	with	ADP
ftr-337	1003	35	section	section	NOUN
ftr-337	1003	36	183	183	NUM
ftr-337	1003	37	,	,	PUNCT
ftr-337	1003	38	the	the	DET
ftr-337	1003	39	legislative	legislative	ADJ
ftr-337	1003	40	history	history	NOUN
ftr-337	1003	41	of	of	ADP
ftr-337	1003	42	the	the	DET
ftr-337	1003	43	low	low	ADJ
ftr-337	1003	44	-	-	PUNCT
ftr-337	1003	45	income	income	NOUN
ftr-337	1003	46	housing	housing	NOUN
ftr-337	1003	47	credit	credit	NOUN
ftr-337	1003	48	indicates	indicate	VERB
ftr-337	1003	49	that	that	SCONJ
ftr-337	1003	50	congress	congress	PROPN
ftr-337	1003	51	contemplated	contemplate	VERB
ftr-337	1003	52	that	that	SCONJ
ftr-337	1003	53	tax	tax	NOUN
ftr-337	1003	54	benefits	benefit	NOUN
ftr-337	1003	55	such	such	ADJ
ftr-337	1003	56	as	as	ADP
ftr-337	1003	57	the	the	DET
ftr-337	1003	58	credit	credit	NOUN
ftr-337	1003	59	and	and	CCONJ
ftr-337	1003	60	depreciation	depreciation	NOUN
ftr-337	1003	61	would	would	AUX
ftr-337	1003	62	be	be	AUX
ftr-337	1003	63	available	available	ADJ
ftr-337	1003	64	to	to	ADP
ftr-337	1003	65	taxpayers	taxpayer	NOUN
ftr-337	1003	66	investing	invest	VERB
ftr-337	1003	67	in	in	ADP
ftr-337	1003	68	low	low	ADJ
ftr-337	1003	69	-	-	PUNCT
ftr-337	1003	70	income	income	NOUN
ftr-337	1003	71	housing	housing	NOUN
ftr-337	1003	72	,	,	PUNCT
ftr-337	1003	73	even	even	ADV
ftr-337	1003	74	though	though	SCONJ
ftr-337	1003	75	such	such	DET
ftr-337	1003	76	an	an	DET
ftr-337	1003	77	investment	investment	NOUN
ftr-337	1003	78	would	would	AUX
ftr-337	1003	79	not	not	PART
ftr-337	1003	80	otherwise	otherwise	ADV
ftr-337	1003	81	provide	provide	VERB
ftr-337	1003	82	a	a	DET
ftr-337	1003	83	potential	potential	NOUN
ftr-337	1003	84	for	for	ADP
ftr-337	1003	85	economic	economic	ADJ
ftr-337	1003	86	return	return	NOUN
ftr-337	1003	87	.	.	PUNCT
ftr-337	1004	1	therefore	therefore	ADV
ftr-337	1004	2	,	,	PUNCT
ftr-337	1004	3	to	to	PART
ftr-337	1004	4	reflect	reflect	VERB
ftr-337	1004	5	the	the	DET
ftr-337	1004	6	congressional	congressional	ADJ
ftr-337	1004	7	intent	intent	NOUN
ftr-337	1004	8	in	in	ADP
ftr-337	1004	9	enacting	enact	VERB
ftr-337	1004	10	section	section	NOUN
ftr-337	1004	11	42	42	NUM
ftr-337	1004	12	,	,	PUNCT
ftr-337	1004	13	the	the	DET
ftr-337	1004	14	regulatory	regulatory	ADJ
ftr-337	1004	15	authority	authority	NOUN
ftr-337	1004	16	under	under	ADP
ftr-337	1004	17	section	section	NOUN
ftr-337	1004	18	42(n	42(n	NUM
ftr-337	1004	19	)	)	PUNCT
ftr-337	1004	20	is	be	AUX
ftr-337	1004	21	being	be	AUX
ftr-337	1004	22	exercised	exercise	VERB
ftr-337	1004	23	to	to	PART
ftr-337	1004	24	provide	provide	VERB
ftr-337	1004	25	that	that	DET
ftr-337	1004	26	section	section	NOUN
ftr-337	1004	27	183	183	NUM
ftr-337	1004	28	will	will	AUX
ftr-337	1004	29	not	not	PART
ftr-337	1004	30	be	be	AUX
ftr-337	1004	31	used	use	VERB
ftr-337	1004	32	to	to	PART
ftr-337	1004	33	limit	limit	VERB
ftr-337	1004	34	or	or	CCONJ
ftr-337	1004	35	disallow	disallow	VERB
ftr-337	1004	36	the	the	DET
ftr-337	1004	37	credit	credit	NOUN
ftr-337	1004	38	.	.	PUNCT
ftr-337	1005	1	146	146	NUM
ftr-337	1005	2	thus	thus	ADV
ftr-337	1005	3	,	,	PUNCT
ftr-337	1005	4	the	the	DET
ftr-337	1005	5	generally	generally	ADV
ftr-337	1005	6	applicable	applicable	ADJ
ftr-337	1005	7	requirement	requirement	NOUN
ftr-337	1005	8	of	of	ADP
ftr-337	1005	9	a	a	DET
ftr-337	1005	10	potential	potential	NOUN
ftr-337	1005	11	for	for	ADP
ftr-337	1005	12	a	a	DET
ftr-337	1005	13	pretax	pretax	ADJ
ftr-337	1005	14	profit	profit	NOUN
ftr-337	1005	15	as	as	ADP
ftr-337	1005	16	a	a	DET
ftr-337	1005	17	predicate	predicate	NOUN
ftr-337	1005	18	for	for	ADP
ftr-337	1005	19	entitlement	entitlement	NOUN
ftr-337	1005	20	to	to	ADP
ftr-337	1005	21	the	the	DET
ftr-337	1005	22	tax	tax	NOUN
ftr-337	1005	23	benefits	benefit	NOUN
ftr-337	1005	24	flowing	flow	VERB
ftr-337	1005	25	from	from	ADP
ftr-337	1005	26	a	a	DET
ftr-337	1005	27	capital	capital	NOUN
ftr-337	1005	28	investment	investment	NOUN
ftr-337	1005	29	is	be	AUX
ftr-337	1005	30	“	"	PUNCT
ftr-337	1005	31	turned	turn	VERB
ftr-337	1005	32	off	off	ADP
ftr-337	1005	33	.	.	PUNCT
ftr-337	1005	34	”	"	PUNCT
ftr-337	1006	1	the	the	DET
ftr-337	1006	2	investor	investor	NOUN
ftr-337	1006	3	“	"	PUNCT
ftr-337	1006	4	fronts	front	NOUN
ftr-337	1006	5	”	"	PUNCT
ftr-337	1006	6	a	a	DET
ftr-337	1006	7	rent	rent	NOUN
ftr-337	1006	8	subsidy	subsidy	NOUN
ftr-337	1006	9	on	on	ADP
ftr-337	1006	10	behalf	behalf	NOUN
ftr-337	1006	11	of	of	ADP
ftr-337	1006	12	the	the	DET
ftr-337	1006	13	federal	federal	ADJ
ftr-337	1006	14	government	government	NOUN
ftr-337	1006	15	(	(	PUNCT
ftr-337	1006	16	curtailing	curtail	VERB
ftr-337	1006	17	or	or	CCONJ
ftr-337	1006	18	eliminating	eliminate	VERB
ftr-337	1006	19	any	any	DET
ftr-337	1006	20	pre	pre	ADJ
ftr-337	1006	21	-	-	ADJ
ftr-337	1006	22	tax	tax	ADJ
ftr-337	1006	23	profit	profit	NOUN
ftr-337	1006	24	)	)	PUNCT
ftr-337	1006	25	145	145	NUM
ftr-337	1006	26	.	.	PUNCT
ftr-337	1007	1	in	in	ADP
ftr-337	1007	2	fact	fact	NOUN
ftr-337	1007	3	,	,	PUNCT
ftr-337	1007	4	somewhat	somewhat	ADV
ftr-337	1007	5	oddly	oddly	ADV
ftr-337	1007	6	,	,	PUNCT
ftr-337	1007	7	the	the	DET
ftr-337	1007	8	private	private	ADJ
ftr-337	1007	9	letter	letter	NOUN
ftr-337	1007	10	ruling	ruling	NOUN
ftr-337	1007	11	makes	make	VERB
ftr-337	1007	12	no	no	DET
ftr-337	1007	13	mention	mention	NOUN
ftr-337	1007	14	of	of	ADP
ftr-337	1007	15	revenue	revenue	NOUN
ftr-337	1007	16	ruling	rule	VERB
ftr-337	1007	17	79	79	NUM
ftr-337	1007	18	-	-	SYM
ftr-337	1007	19	300	300	NUM
ftr-337	1007	20	,	,	PUNCT
ftr-337	1007	21	1979	1979	NUM
ftr-337	1007	22	-	-	SYM
ftr-337	1007	23	2	2	NUM
ftr-337	1007	24	c.b	c.b	PROPN
ftr-337	1007	25	.	.	PROPN
ftr-337	1007	26	112	112	NUM
ftr-337	1007	27	,	,	PUNCT
ftr-337	1007	28	involving	involve	VERB
ftr-337	1007	29	a	a	DET
ftr-337	1007	30	predecessor	predecessor	NOUN
ftr-337	1007	31	to	to	ADP
ftr-337	1007	32	the	the	DET
ftr-337	1007	33	lihtc	lihtc	ADJ
ftr-337	1007	34	program	program	NOUN
ftr-337	1007	35	,	,	PUNCT
ftr-337	1007	36	section	section	NOUN
ftr-337	1007	37	236	236	NUM
ftr-337	1007	38	of	of	ADP
ftr-337	1007	39	the	the	DET
ftr-337	1007	40	national	national	PROPN
ftr-337	1007	41	housing	housing	PROPN
ftr-337	1007	42	act	act	PROPN
ftr-337	1007	43	.	.	PUNCT
ftr-337	1008	1	revenue	revenue	NOUN
ftr-337	1008	2	ruling	rule	VERB
ftr-337	1008	3	79	79	NUM
ftr-337	1008	4	-	-	SYM
ftr-337	1008	5	300	300	NUM
ftr-337	1008	6	concludes	conclude	VERB
ftr-337	1008	7	that	that	SCONJ
ftr-337	1008	8	the	the	DET
ftr-337	1008	9	construction	construction	NOUN
ftr-337	1008	10	and	and	CCONJ
ftr-337	1008	11	operation	operation	NOUN
ftr-337	1008	12	of	of	ADP
ftr-337	1008	13	an	an	DET
ftr-337	1008	14	apartment	apartment	NOUN
ftr-337	1008	15	project	project	NOUN
ftr-337	1008	16	for	for	ADP
ftr-337	1008	17	low	low	ADJ
ftr-337	1008	18	and	and	CCONJ
ftr-337	1008	19	moderate	moderate	ADJ
ftr-337	1008	20	income	income	NOUN
ftr-337	1008	21	housing	housing	NOUN
ftr-337	1008	22	under	under	ADP
ftr-337	1008	23	that	that	DET
ftr-337	1008	24	legislation	legislation	NOUN
ftr-337	1008	25	is	be	AUX
ftr-337	1008	26	not	not	PART
ftr-337	1008	27	an	an	DET
ftr-337	1008	28	activity	activity	NOUN
ftr-337	1008	29	to	to	PART
ftr-337	1008	30	which	which	DET
ftr-337	1008	31	section	section	NOUN
ftr-337	1008	32	183	183	NUM
ftr-337	1008	33	applies	apply	VERB
ftr-337	1008	34	:	:	PUNCT
ftr-337	1008	35	the	the	PRON
ftr-337	1008	36	.	.	PUNCT
ftr-337	1008	37	.	.	PUNCT
ftr-337	1008	38	.	.	PUNCT
ftr-337	1009	1	legislative	legislative	ADJ
ftr-337	1009	2	history	history	NOUN
ftr-337	1009	3	indicates	indicate	VERB
ftr-337	1009	4	that	that	SCONJ
ftr-337	1009	5	in	in	ADP
ftr-337	1009	6	limiting	limit	VERB
ftr-337	1009	7	rental	rental	ADJ
ftr-337	1009	8	charges	charge	NOUN
ftr-337	1009	9	,	,	PUNCT
ftr-337	1009	10	congress	congress	PROPN
ftr-337	1009	11	assumed	assume	VERB
ftr-337	1009	12	deductions	deduction	NOUN
ftr-337	1009	13	of	of	ADP
ftr-337	1009	14	tax	tax	NOUN
ftr-337	1009	15	losses	loss	NOUN
ftr-337	1009	16	would	would	AUX
ftr-337	1009	17	be	be	AUX
ftr-337	1009	18	allowed	allow	VERB
ftr-337	1009	19	to	to	PART
ftr-337	1009	20	encourage	encourage	VERB
ftr-337	1009	21	investment	investment	NOUN
ftr-337	1009	22	in	in	ADP
ftr-337	1009	23	projects	project	NOUN
ftr-337	1009	24	providing	provide	VERB
ftr-337	1009	25	decent	decent	ADJ
ftr-337	1009	26	housing	housing	NOUN
ftr-337	1009	27	for	for	ADP
ftr-337	1009	28	low	low	ADJ
ftr-337	1009	29	or	or	CCONJ
ftr-337	1009	30	moderate	moderate	ADJ
ftr-337	1009	31	income	income	NOUN
ftr-337	1009	32	families	family	NOUN
ftr-337	1009	33	under	under	ADP
ftr-337	1009	34	the	the	DET
ftr-337	1009	35	act	act	NOUN
ftr-337	1009	36	.	.	PUNCT
ftr-337	1010	1	consequently	consequently	ADV
ftr-337	1010	2	,	,	PUNCT
ftr-337	1010	3	application	application	NOUN
ftr-337	1010	4	of	of	ADP
ftr-337	1010	5	section	section	NOUN
ftr-337	1010	6	183	183	NUM
ftr-337	1010	7	of	of	ADP
ftr-337	1010	8	the	the	DET
ftr-337	1010	9	code	code	NOUN
ftr-337	1010	10	to	to	ADP
ftr-337	1010	11	the	the	DET
ftr-337	1010	12	present	present	ADJ
ftr-337	1010	13	case	case	NOUN
ftr-337	1010	14	would	would	AUX
ftr-337	1010	15	frustrate	frustrate	VERB
ftr-337	1010	16	congressional	congressional	ADJ
ftr-337	1010	17	intent	intent	NOUN
ftr-337	1010	18	in	in	ADP
ftr-337	1010	19	enacting	enact	VERB
ftr-337	1010	20	the	the	DET
ftr-337	1010	21	housing	housing	NOUN
ftr-337	1010	22	legislation	legislation	NOUN
ftr-337	1010	23	.	.	PUNCT
ftr-337	1011	1	therefore	therefore	ADV
ftr-337	1011	2	,	,	PUNCT
ftr-337	1011	3	section	section	NOUN
ftr-337	1011	4	183	183	NUM
ftr-337	1011	5	will	will	AUX
ftr-337	1011	6	not	not	PART
ftr-337	1011	7	be	be	AUX
ftr-337	1011	8	applied	apply	VERB
ftr-337	1011	9	to	to	ADP
ftr-337	1011	10	disallow	disallow	ADJ
ftr-337	1011	11	losses	loss	NOUN
ftr-337	1011	12	incurred	incur	VERB
ftr-337	1011	13	in	in	ADP
ftr-337	1011	14	activities	activity	NOUN
ftr-337	1011	15	to	to	PART
ftr-337	1011	16	provide	provide	VERB
ftr-337	1011	17	low	low	ADJ
ftr-337	1011	18	and	and	CCONJ
ftr-337	1011	19	moderate	moderate	ADJ
ftr-337	1011	20	income	income	NOUN
ftr-337	1011	21	housing	housing	NOUN
ftr-337	1011	22	under	under	ADP
ftr-337	1011	23	section	section	NOUN
ftr-337	1011	24	236	236	NUM
ftr-337	1011	25	of	of	ADP
ftr-337	1011	26	the	the	DET
ftr-337	1011	27	national	national	PROPN
ftr-337	1011	28	housing	housing	PROPN
ftr-337	1011	29	act	act	PROPN
ftr-337	1011	30	.	.	PUNCT
ftr-337	1012	1	i	i	PRON
ftr-337	1012	2	d.	d.	PROPN
ftr-337	1012	3	146	146	NUM
ftr-337	1012	4	.	.	PUNCT
ftr-337	1013	1	t.d	t.d	PROPN
ftr-337	1013	2	.	.	PROPN
ftr-337	1013	3	8420	8420	NUM
ftr-337	1013	4	,	,	PUNCT
ftr-337	1013	5	1992	1992	NUM
ftr-337	1013	6	-	-	SYM
ftr-337	1013	7	2	2	NUM
ftr-337	1013	8	c.b	c.b	PROPN
ftr-337	1013	9	.	.	PROPN
ftr-337	1013	10	13	13	NUM
ftr-337	1013	11	.	.	PUNCT
ftr-337	1014	1	2012	2012	NUM
ftr-337	1014	2	]	]	PUNCT
ftr-337	1014	3	monetization	monetization	NOUN
ftr-337	1014	4	of	of	ADP
ftr-337	1014	5	business	business	NOUN
ftr-337	1014	6	tax	tax	NOUN
ftr-337	1014	7	credits	credit	NOUN
ftr-337	1014	8	669	669	NUM
ftr-337	1014	9	and	and	CCONJ
ftr-337	1014	10	is	be	AUX
ftr-337	1014	11	“	"	PUNCT
ftr-337	1014	12	reimbursed	reimburse	VERB
ftr-337	1014	13	”	"	PUNCT
ftr-337	1014	14	by	by	ADP
ftr-337	1014	15	the	the	DET
ftr-337	1014	16	treasury	treasury	NOUN
ftr-337	1014	17	via	via	ADP
ftr-337	1014	18	the	the	DET
ftr-337	1014	19	lihtc	lihtc	NOUN
ftr-337	1014	20	and	and	CCONJ
ftr-337	1014	21	associated	associated	ADJ
ftr-337	1014	22	tax	tax	NOUN
ftr-337	1014	23	benefits	benefit	NOUN
ftr-337	1014	24	.	.	PUNCT
ftr-337	1015	1	still	still	ADV
ftr-337	1015	2	,	,	PUNCT
ftr-337	1015	3	the	the	DET
ftr-337	1015	4	investor	investor	NOUN
ftr-337	1015	5	(	(	PUNCT
ftr-337	1015	6	typically	typically	ADV
ftr-337	1015	7	,	,	PUNCT
ftr-337	1015	8	a	a	DET
ftr-337	1015	9	partnership	partnership	NOUN
ftr-337	1015	10	)	)	PUNCT
ftr-337	1015	11	otherwise	otherwise	ADV
ftr-337	1015	12	must	must	AUX
ftr-337	1015	13	be	be	AUX
ftr-337	1015	14	the	the	DET
ftr-337	1015	15	“	"	PUNCT
ftr-337	1015	16	owner	owner	NOUN
ftr-337	1015	17	”	"	PUNCT
ftr-337	1015	18	of	of	ADP
ftr-337	1015	19	the	the	DET
ftr-337	1015	20	project	project	NOUN
ftr-337	1015	21	under	under	ADP
ftr-337	1015	22	substantive	substantive	ADJ
ftr-337	1015	23	federal	federal	ADJ
ftr-337	1015	24	income	income	NOUN
ftr-337	1015	25	tax	tax	NOUN
ftr-337	1015	26	principles	principle	NOUN
ftr-337	1015	27	.	.	PUNCT
ftr-337	1016	1	thus	thus	ADV
ftr-337	1016	2	,	,	PUNCT
ftr-337	1016	3	regulations	regulation	NOUN
ftr-337	1016	4	section	section	NOUN
ftr-337	1016	5	1.42	1.42	NUM
ftr-337	1016	6	-	-	SYM
ftr-337	1016	7	4(b	4(b	NUM
ftr-337	1016	8	)	)	PUNCT
ftr-337	1016	9	provides	provide	VERB
ftr-337	1016	10	as	as	SCONJ
ftr-337	1016	11	follows	follow	VERB
ftr-337	1016	12	:	:	PUNCT
ftr-337	1017	1	[	[	X
ftr-337	1017	2	l]osses	l]osse	NOUN
ftr-337	1017	3	,	,	PUNCT
ftr-337	1017	4	deductions	deduction	NOUN
ftr-337	1017	5	,	,	PUNCT
ftr-337	1017	6	or	or	CCONJ
ftr-337	1017	7	credits	credit	NOUN
ftr-337	1017	8	attributable	attributable	ADJ
ftr-337	1017	9	to	to	ADP
ftr-337	1017	10	the	the	DET
ftr-337	1017	11	ownership	ownership	NOUN
ftr-337	1017	12	and	and	CCONJ
ftr-337	1017	13	operation	operation	NOUN
ftr-337	1017	14	of	of	ADP
ftr-337	1017	15	a	a	DET
ftr-337	1017	16	qualified	qualified	ADJ
ftr-337	1017	17	low	low	ADJ
ftr-337	1017	18	-	-	PUNCT
ftr-337	1017	19	income	income	NOUN
ftr-337	1017	20	building	building	NOUN
ftr-337	1017	21	with	with	ADP
ftr-337	1017	22	respect	respect	NOUN
ftr-337	1017	23	to	to	ADP
ftr-337	1017	24	which	which	PRON
ftr-337	1017	25	the	the	DET
ftr-337	1017	26	low	low	ADJ
ftr-337	1017	27	-	-	PUNCT
ftr-337	1017	28	income	income	NOUN
ftr-337	1017	29	housing	housing	NOUN
ftr-337	1017	30	credit	credit	NOUN
ftr-337	1017	31	under	under	ADP
ftr-337	1017	32	section	section	NOUN
ftr-337	1017	33	42	42	NUM
ftr-337	1017	34	is	be	AUX
ftr-337	1017	35	allowable	allowable	ADJ
ftr-337	1017	36	may	may	AUX
ftr-337	1017	37	be	be	AUX
ftr-337	1017	38	limited	limit	VERB
ftr-337	1017	39	or	or	CCONJ
ftr-337	1017	40	disallowed	disallow	VERB
ftr-337	1017	41	under	under	ADP
ftr-337	1017	42	other	other	ADJ
ftr-337	1017	43	provisions	provision	NOUN
ftr-337	1017	44	of	of	ADP
ftr-337	1017	45	the	the	DET
ftr-337	1017	46	code	code	NOUN
ftr-337	1017	47	or	or	CCONJ
ftr-337	1017	48	principles	principle	NOUN
ftr-337	1017	49	of	of	ADP
ftr-337	1017	50	tax	tax	NOUN
ftr-337	1017	51	law	law	NOUN
ftr-337	1017	52	.	.	PUNCT
ftr-337	1018	1	see	see	VERB
ftr-337	1018	2	,	,	PUNCT
ftr-337	1018	3	e.g.	e.g.	ADV
ftr-337	1018	4	,	,	PUNCT
ftr-337	1018	5	sections	section	NOUN
ftr-337	1018	6	38(c	38(c	NUM
ftr-337	1018	7	)	)	PUNCT
ftr-337	1018	8	,	,	PUNCT
ftr-337	1018	9	163(d	163(d	PROPN
ftr-337	1018	10	)	)	PUNCT
ftr-337	1018	11	,	,	PUNCT
ftr-337	1018	12	465	465	NUM
ftr-337	1018	13	,	,	PUNCT
ftr-337	1018	14	469	469	NUM
ftr-337	1018	15	;	;	PUNCT
ftr-337	1018	16	knetsch	knetsch	PROPN
ftr-337	1018	17	v.	v.	PROPN
ftr-337	1018	18	united	united	PROPN
ftr-337	1018	19	states	states	PROPN
ftr-337	1018	20	,	,	PUNCT
ftr-337	1018	21	364	364	NUM
ftr-337	1018	22	u.s	u.s	PROPN
ftr-337	1018	23	.	.	PROPN
ftr-337	1018	24	361	361	NUM
ftr-337	1018	25	(	(	PUNCT
ftr-337	1018	26	1960	1960	NUM
ftr-337	1018	27	)	)	PUNCT
ftr-337	1018	28	,	,	PUNCT
ftr-337	1018	29	1961	1961	NUM
ftr-337	1018	30	-	-	SYM
ftr-337	1018	31	1	1	NUM
ftr-337	1018	32	c.b	c.b	PROPN
ftr-337	1018	33	.	.	PROPN
ftr-337	1018	34	34	34	NUM
ftr-337	1018	35	(	(	PUNCT
ftr-337	1018	36	“	"	PUNCT
ftr-337	1018	37	sham	sham	PROPN
ftr-337	1018	38	”	"	PUNCT
ftr-337	1018	39	or	or	CCONJ
ftr-337	1018	40	“	"	PUNCT
ftr-337	1018	41	economic	economic	ADJ
ftr-337	1018	42	substance	substance	NOUN
ftr-337	1018	43	”	"	PUNCT
ftr-337	1018	44	analysis	analysis	NOUN
ftr-337	1018	45	)	)	PUNCT
ftr-337	1018	46	;	;	PUNCT
ftr-337	1018	47	and	and	CCONJ
ftr-337	1018	48	frank	frank	PROPN
ftr-337	1018	49	lyon	lyon	PROPN
ftr-337	1018	50	co.	co.	PROPN
ftr-337	1019	1	v.	v.	PROPN
ftr-337	1019	2	commissioner	commissioner	PROPN
ftr-337	1019	3	,	,	PUNCT
ftr-337	1019	4	435	435	NUM
ftr-337	1019	5	u.s	u.s	PROPN
ftr-337	1019	6	.	.	PROPN
ftr-337	1019	7	561	561	NUM
ftr-337	1019	8	(	(	PUNCT
ftr-337	1019	9	1978	1978	NUM
ftr-337	1019	10	)	)	PUNCT
ftr-337	1019	11	,	,	PUNCT
ftr-337	1019	12	1978	1978	NUM
ftr-337	1019	13	-	-	SYM
ftr-337	1019	14	1	1	NUM
ftr-337	1019	15	c.b	c.b	PROPN
ftr-337	1019	16	.	.	PROPN
ftr-337	1019	17	46	46	NUM
ftr-337	1019	18	(	(	PUNCT
ftr-337	1019	19	“	"	PUNCT
ftr-337	1019	20	ownership	ownership	NOUN
ftr-337	1019	21	”	"	PUNCT
ftr-337	1019	22	analysis	analysis	NOUN
ftr-337	1019	23	)	)	PUNCT
ftr-337	1019	24	.	.	PUNCT
ftr-337	1020	1	147	147	NUM
ftr-337	1020	2	accordingly	accordingly	ADV
ftr-337	1020	3	,	,	PUNCT
ftr-337	1020	4	section	section	NOUN
ftr-337	1020	5	42	42	NUM
ftr-337	1020	6	is	be	AUX
ftr-337	1020	7	not	not	PART
ftr-337	1020	8	a	a	DET
ftr-337	1020	9	repeat	repeat	NOUN
ftr-337	1020	10	of	of	ADP
ftr-337	1020	11	the	the	DET
ftr-337	1020	12	safe	safe	ADJ
ftr-337	1020	13	harbor	harbor	NOUN
ftr-337	1020	14	leasing	leasing	NOUN
ftr-337	1020	15	rules	rule	NOUN
ftr-337	1020	16	under	under	ADP
ftr-337	1020	17	which	which	PRON
ftr-337	1020	18	the	the	DET
ftr-337	1020	19	“	"	PUNCT
ftr-337	1020	20	federal	federal	ADJ
ftr-337	1020	21	tax	tax	NOUN
ftr-337	1020	22	owner	owner	NOUN
ftr-337	1020	23	”	"	PUNCT
ftr-337	1020	24	of	of	ADP
ftr-337	1020	25	a	a	DET
ftr-337	1020	26	project	project	NOUN
ftr-337	1020	27	is	be	AUX
ftr-337	1020	28	determined	determine	VERB
ftr-337	1020	29	by	by	ADP
ftr-337	1020	30	election	election	NOUN
ftr-337	1020	31	.	.	PUNCT
ftr-337	1021	1	to	to	ADP
ftr-337	1021	2	the	the	DET
ftr-337	1021	3	contrary	contrary	NOUN
ftr-337	1021	4	,	,	PUNCT
ftr-337	1021	5	section	section	NOUN
ftr-337	1021	6	42	42	NUM
ftr-337	1021	7	is	be	AUX
ftr-337	1021	8	constructed	construct	VERB
ftr-337	1021	9	to	to	PART
ftr-337	1021	10	provide	provide	VERB
ftr-337	1021	11	a	a	DET
ftr-337	1021	12	tax	tax	NOUN
ftr-337	1021	13	credit	credit	NOUN
ftr-337	1021	14	to	to	ADP
ftr-337	1021	15	owners	owner	NOUN
ftr-337	1021	16	of	of	ADP
ftr-337	1021	17	residential	residential	ADJ
ftr-337	1021	18	rental	rental	ADJ
ftr-337	1021	19	property	property	NOUN
ftr-337	1021	20	that	that	PRON
ftr-337	1021	21	have	have	AUX
ftr-337	1021	22	agreed	agree	VERB
ftr-337	1021	23	to	to	PART
ftr-337	1021	24	reduced	reduce	VERB
ftr-337	1021	25	rents	rent	NOUN
ftr-337	1021	26	in	in	ADP
ftr-337	1021	27	return	return	NOUN
ftr-337	1021	28	for	for	ADP
ftr-337	1021	29	the	the	DET
ftr-337	1021	30	credit	credit	NOUN
ftr-337	1021	31	.	.	PUNCT
ftr-337	1022	1	the	the	DET
ftr-337	1022	2	credit	credit	NOUN
ftr-337	1022	3	is	be	AUX
ftr-337	1022	4	conditioned	condition	VERB
ftr-337	1022	5	on	on	ADP
ftr-337	1022	6	compliance	compliance	NOUN
ftr-337	1022	7	with	with	ADP
ftr-337	1022	8	program	program	NOUN
ftr-337	1022	9	requirements	requirement	NOUN
ftr-337	1022	10	,	,	PUNCT
ftr-337	1022	11	with	with	ADP
ftr-337	1022	12	the	the	DET
ftr-337	1022	13	penalty	penalty	NOUN
ftr-337	1022	14	for	for	ADP
ftr-337	1022	15	noncompliance	noncompliance	NOUN
ftr-337	1022	16	being	be	AUX
ftr-337	1022	17	recapture	recapture	NOUN
ftr-337	1022	18	of	of	ADP
ftr-337	1022	19	prior	prior	ADJ
ftr-337	1022	20	credits	credit	NOUN
ftr-337	1022	21	.	.	PUNCT
ftr-337	1023	1	generally	generally	ADV
ftr-337	1023	2	,	,	PUNCT
ftr-337	1023	3	any	any	DET
ftr-337	1023	4	change	change	NOUN
ftr-337	1023	5	in	in	ADP
ftr-337	1023	6	ownership	ownership	NOUN
ftr-337	1023	7	by	by	ADP
ftr-337	1023	8	a	a	DET
ftr-337	1023	9	taxpayer	taxpayer	NOUN
ftr-337	1023	10	of	of	ADP
ftr-337	1023	11	a	a	DET
ftr-337	1023	12	building	building	NOUN
ftr-337	1023	13	subject	subject	NOUN
ftr-337	1023	14	to	to	ADP
ftr-337	1023	15	the	the	DET
ftr-337	1023	16	compliance	compliance	NOUN
ftr-337	1023	17	period	period	NOUN
ftr-337	1023	18	is	be	AUX
ftr-337	1023	19	also	also	ADV
ftr-337	1023	20	a	a	DET
ftr-337	1023	21	recapture	recapture	NOUN
ftr-337	1023	22	event	event	NOUN
ftr-337	1023	23	.	.	PUNCT
ftr-337	1024	1	a	a	DET
ftr-337	1024	2	new	new	ADJ
ftr-337	1024	3	owner	owner	NOUN
ftr-337	1024	4	of	of	ADP
ftr-337	1024	5	the	the	DET
ftr-337	1024	6	building	building	NOUN
ftr-337	1024	7	during	during	ADP
ftr-337	1024	8	its	its	PRON
ftr-337	1024	9	15	15	NUM
ftr-337	1024	10	-	-	PUNCT
ftr-337	1024	11	year	year	NOUN
ftr-337	1024	12	compliance	compliance	NOUN
ftr-337	1024	13	period	period	NOUN
ftr-337	1024	14	is	be	AUX
ftr-337	1024	15	eligible	eligible	ADJ
ftr-337	1024	16	to	to	PART
ftr-337	1024	17	continue	continue	VERB
ftr-337	1024	18	to	to	PART
ftr-337	1024	19	receive	receive	VERB
ftr-337	1024	20	the	the	DET
ftr-337	1024	21	credit	credit	NOUN
ftr-337	1024	22	as	as	SCONJ
ftr-337	1024	23	if	if	SCONJ
ftr-337	1024	24	the	the	DET
ftr-337	1024	25	new	new	ADJ
ftr-337	1024	26	owner	owner	NOUN
ftr-337	1024	27	were	be	AUX
ftr-337	1024	28	the	the	DET
ftr-337	1024	29	original	original	ADJ
ftr-337	1024	30	owner	owner	NOUN
ftr-337	1024	31	.	.	PUNCT
ftr-337	1025	1	148	148	NUM
ftr-337	1025	2	3	3	NUM
ftr-337	1025	3	.	.	PUNCT
ftr-337	1026	1	the	the	DET
ftr-337	1026	2	lihtc	lihtc	ADJ
ftr-337	1026	3	program	program	NOUN
ftr-337	1026	4	as	as	ADP
ftr-337	1026	5	credit	credit	NOUN
ftr-337	1026	6	monetization	monetization	NOUN
ftr-337	1026	7	technique	technique	NOUN
ftr-337	1026	8	as	as	SCONJ
ftr-337	1026	9	previously	previously	ADV
ftr-337	1026	10	discussed	discuss	VERB
ftr-337	1026	11	,	,	PUNCT
ftr-337	1026	12	leasing	leasing	NOUN
ftr-337	1026	13	is	be	AUX
ftr-337	1026	14	a	a	DET
ftr-337	1026	15	technique	technique	NOUN
ftr-337	1026	16	for	for	ADP
ftr-337	1026	17	monetizing	monetize	VERB
ftr-337	1026	18	tax	tax	NOUN
ftr-337	1026	19	benefits	benefit	NOUN
ftr-337	1026	20	.	.	PUNCT
ftr-337	1027	1	149	149	NUM
ftr-337	1027	2	safe	safe	ADJ
ftr-337	1027	3	-	-	PUNCT
ftr-337	1027	4	harbor	harbor	NOUN
ftr-337	1027	5	leasing	leasing	NOUN
ftr-337	1027	6	freed	free	VERB
ftr-337	1027	7	leasing	leasing	NOUN
ftr-337	1027	8	from	from	ADP
ftr-337	1027	9	the	the	DET
ftr-337	1027	10	strictures	stricture	NOUN
ftr-337	1027	11	of	of	ADP
ftr-337	1027	12	the	the	DET
ftr-337	1027	13	irs	irs	PROPN
ftr-337	1027	14	147	147	NUM
ftr-337	1027	15	.	.	PUNCT
ftr-337	1028	1	reg	reg	PROPN
ftr-337	1028	2	.	.	PUNCT
ftr-337	1029	1	§	§	PROPN
ftr-337	1029	2	1.42	1.42	NUM
ftr-337	1029	3	-	-	SYM
ftr-337	1029	4	4(b	4(b	NUM
ftr-337	1029	5	)	)	PUNCT
ftr-337	1029	6	(	(	PUNCT
ftr-337	1029	7	citations	citation	NOUN
ftr-337	1029	8	in	in	ADP
ftr-337	1029	9	original	original	ADJ
ftr-337	1029	10	)	)	PUNCT
ftr-337	1029	11	.	.	PUNCT
ftr-337	1030	1	148	148	NUM
ftr-337	1030	2	.	.	PUNCT
ftr-337	1030	3	see	see	VERB
ftr-337	1030	4	i.r.c	i.r.c	NOUN
ftr-337	1030	5	.	.	PUNCT
ftr-337	1031	1	§	§	PROPN
ftr-337	1031	2	42(j	42(j	PROPN
ftr-337	1031	3	)	)	PUNCT
ftr-337	1031	4	.	.	PUNCT
ftr-337	1032	1	the	the	DET
ftr-337	1032	2	accelerated	accelerate	VERB
ftr-337	1032	3	portion	portion	NOUN
ftr-337	1032	4	of	of	ADP
ftr-337	1032	5	credits	credit	NOUN
ftr-337	1032	6	claimed	claim	VERB
ftr-337	1032	7	in	in	ADP
ftr-337	1032	8	previous	previous	ADJ
ftr-337	1032	9	years	year	NOUN
ftr-337	1032	10	will	will	AUX
ftr-337	1032	11	be	be	AUX
ftr-337	1032	12	recaptured	recapture	VERB
ftr-337	1032	13	upon	upon	SCONJ
ftr-337	1032	14	a	a	DET
ftr-337	1032	15	transfer	transfer	NOUN
ftr-337	1032	16	.	.	PUNCT
ftr-337	1033	1	i.r.c	i.r.c	NOUN
ftr-337	1033	2	.	.	PUNCT
ftr-337	1034	1	§	§	PROPN
ftr-337	1034	2	42(j)(3	42(j)(3	NUM
ftr-337	1034	3	)	)	PUNCT
ftr-337	1034	4	.	.	PUNCT
ftr-337	1035	1	an	an	DET
ftr-337	1035	2	exception	exception	NOUN
ftr-337	1035	3	is	be	AUX
ftr-337	1035	4	provided	provide	VERB
ftr-337	1035	5	if	if	SCONJ
ftr-337	1035	6	it	it	PRON
ftr-337	1035	7	is	be	AUX
ftr-337	1035	8	reasonably	reasonably	ADV
ftr-337	1035	9	expected	expect	VERB
ftr-337	1035	10	the	the	DET
ftr-337	1035	11	building	building	NOUN
ftr-337	1035	12	will	will	AUX
ftr-337	1035	13	continue	continue	VERB
ftr-337	1035	14	to	to	PART
ftr-337	1035	15	be	be	AUX
ftr-337	1035	16	operated	operate	VERB
ftr-337	1035	17	as	as	ADP
ftr-337	1035	18	a	a	DET
ftr-337	1035	19	qualified	qualified	ADJ
ftr-337	1035	20	low	low	ADJ
ftr-337	1035	21	-	-	PUNCT
ftr-337	1035	22	income	income	NOUN
ftr-337	1035	23	building	building	NOUN
ftr-337	1035	24	for	for	ADP
ftr-337	1035	25	the	the	DET
ftr-337	1035	26	remainder	remainder	NOUN
ftr-337	1035	27	of	of	ADP
ftr-337	1035	28	the	the	DET
ftr-337	1035	29	compliance	compliance	NOUN
ftr-337	1035	30	period	period	NOUN
ftr-337	1035	31	.	.	PUNCT
ftr-337	1036	1	i.r.c	i.r.c	NOUN
ftr-337	1036	2	.	.	PUNCT
ftr-337	1037	1	§	§	PROPN
ftr-337	1037	2	42(j)(6	42(j)(6	NUM
ftr-337	1037	3	)	)	PUNCT
ftr-337	1037	4	.	.	PUNCT
ftr-337	1038	1	149	149	NUM
ftr-337	1038	2	.	.	PUNCT
ftr-337	1039	1	in	in	ADP
ftr-337	1039	2	his	his	PRON
ftr-337	1039	3	statement	statement	NOUN
ftr-337	1039	4	in	in	ADP
ftr-337	1039	5	defense	defense	NOUN
ftr-337	1039	6	of	of	ADP
ftr-337	1039	7	the	the	DET
ftr-337	1039	8	proposed	propose	VERB
ftr-337	1039	9	adoption	adoption	NOUN
ftr-337	1039	10	of	of	ADP
ftr-337	1039	11	the	the	DET
ftr-337	1039	12	safe	safe	ADJ
ftr-337	1039	13	-	-	PUNCT
ftr-337	1039	14	harbor	harbor	NOUN
ftr-337	1039	15	leasing	leasing	NOUN
ftr-337	1039	16	rules	rule	NOUN
ftr-337	1039	17	,	,	PUNCT
ftr-337	1039	18	senator	senator	PROPN
ftr-337	1039	19	long	long	ADV
ftr-337	1039	20	offered	offer	VERB
ftr-337	1039	21	this	this	DET
ftr-337	1039	22	explanation	explanation	NOUN
ftr-337	1039	23	:	:	PUNCT
ftr-337	1039	24	leasing	leasing	NOUN
ftr-337	1039	25	started	start	VERB
ftr-337	1039	26	when	when	SCONJ
ftr-337	1039	27	we	we	PRON
ftr-337	1039	28	passed	pass	VERB
ftr-337	1039	29	the	the	DET
ftr-337	1039	30	investment	investment	NOUN
ftr-337	1039	31	tax	tax	NOUN
ftr-337	1039	32	credit	credit	NOUN
ftr-337	1039	33	in	in	ADP
ftr-337	1039	34	1962	1962	NUM
ftr-337	1039	35	under	under	ADP
ftr-337	1039	36	president	president	PROPN
ftr-337	1039	37	kennedy	kennedy	PROPN
ftr-337	1039	38	.	.	PUNCT
ftr-337	1040	1	this	this	PRON
ftr-337	1040	2	was	be	AUX
ftr-337	1040	3	such	such	DET
ftr-337	1040	4	a	a	DET
ftr-337	1040	5	strong	strong	ADJ
ftr-337	1040	6	tax	tax	NOUN
ftr-337	1040	7	advantage	advantage	NOUN
ftr-337	1040	8	that	that	PRON
ftr-337	1040	9	companies	company	NOUN
ftr-337	1040	10	could	could	AUX
ftr-337	1040	11	hardly	hardly	ADV
ftr-337	1040	12	afford	afford	VERB
ftr-337	1040	13	not	not	PART
ftr-337	1040	14	to	to	PART
ftr-337	1040	15	take	take	VERB
ftr-337	1040	16	advantage	advantage	NOUN
ftr-337	1040	17	of	of	ADP
ftr-337	1040	18	it	it	PRON
ftr-337	1040	19	.	.	PUNCT
ftr-337	1041	1	those	those	PRON
ftr-337	1041	2	who	who	PRON
ftr-337	1041	3	were	be	AUX
ftr-337	1041	4	not	not	PART
ftr-337	1041	5	paying	pay	VERB
ftr-337	1041	6	enough	enough	ADJ
ftr-337	1041	7	taxes	taxis	NOUN
ftr-337	1041	8	to	to	PART
ftr-337	1041	9	take	take	VERB
ftr-337	1041	10	advantage	advantage	NOUN
ftr-337	1041	11	of	of	ADP
ftr-337	1041	12	the	the	DET
ftr-337	1041	13	670	670	NUM
ftr-337	1041	14	florida	florida	PROPN
ftr-337	1041	15	tax	tax	NOUN
ftr-337	1041	16	review	review	NOUN
ftr-337	1041	17	[	[	X
ftr-337	1041	18	vol.12:9	vol.12:9	DET
ftr-337	1041	19	“	"	PUNCT
ftr-337	1041	20	true	true	ADJ
ftr-337	1041	21	lease	lease	NOUN
ftr-337	1041	22	”	"	PUNCT
ftr-337	1041	23	guidelines	guideline	NOUN
ftr-337	1041	24	for	for	ADP
ftr-337	1041	25	a	a	DET
ftr-337	1041	26	short	short	ADJ
ftr-337	1041	27	-	-	PUNCT
ftr-337	1041	28	time	time	NOUN
ftr-337	1041	29	and	and	CCONJ
ftr-337	1041	30	in	in	ADP
ftr-337	1041	31	so	so	ADV
ftr-337	1041	32	doing	do	VERB
ftr-337	1041	33	created	create	VERB
ftr-337	1041	34	a	a	DET
ftr-337	1041	35	purely	purely	ADV
ftr-337	1041	36	form	form	NOUN
ftr-337	1041	37	-	-	PUNCT
ftr-337	1041	38	driven	drive	VERB
ftr-337	1041	39	—	—	PUNCT
ftr-337	1041	40	and	and	CCONJ
ftr-337	1041	41	therefore	therefore	ADV
ftr-337	1041	42	arguably	arguably	ADV
ftr-337	1041	43	more	more	ADV
ftr-337	1041	44	efficient	efficient	ADJ
ftr-337	1041	45	—	—	PUNCT
ftr-337	1041	46	tax	tax	NOUN
ftr-337	1041	47	benefit	benefit	NOUN
ftr-337	1041	48	transfer	transfer	NOUN
ftr-337	1041	49	mechanism	mechanism	NOUN
ftr-337	1041	50	.	.	PUNCT
ftr-337	1042	1	the	the	DET
ftr-337	1042	2	stated	state	VERB
ftr-337	1042	3	goal	goal	NOUN
ftr-337	1042	4	was	be	AUX
ftr-337	1042	5	to	to	PART
ftr-337	1042	6	better	well	ADV
ftr-337	1042	7	facilitate	facilitate	VERB
ftr-337	1042	8	the	the	DET
ftr-337	1042	9	transfer	transfer	NOUN
ftr-337	1042	10	of	of	ADP
ftr-337	1042	11	tax	tax	NOUN
ftr-337	1042	12	benefits	benefit	NOUN
ftr-337	1042	13	from	from	ADP
ftr-337	1042	14	parties	party	NOUN
ftr-337	1042	15	with	with	ADP
ftr-337	1042	16	a	a	DET
ftr-337	1042	17	tax	tax	NOUN
ftr-337	1042	18	base	base	NOUN
ftr-337	1042	19	to	to	ADP
ftr-337	1042	20	those	those	PRON
ftr-337	1042	21	lacking	lack	VERB
ftr-337	1042	22	a	a	DET
ftr-337	1042	23	sufficient	sufficient	ADJ
ftr-337	1042	24	tax	tax	NOUN
ftr-337	1042	25	base	base	NOUN
ftr-337	1042	26	(	(	PUNCT
ftr-337	1042	27	start	start	VERB
ftr-337	1042	28	-	-	PUNCT
ftr-337	1042	29	up	up	ADP
ftr-337	1042	30	companies	company	NOUN
ftr-337	1042	31	and	and	CCONJ
ftr-337	1042	32	loss	loss	NOUN
ftr-337	1042	33	corporations	corporation	NOUN
ftr-337	1042	34	)	)	PUNCT
ftr-337	1042	35	.	.	PUNCT
ftr-337	1043	1	as	as	SCONJ
ftr-337	1043	2	already	already	ADV
ftr-337	1043	3	noted	note	VERB
ftr-337	1043	4	,	,	PUNCT
ftr-337	1043	5	the	the	DET
ftr-337	1043	6	safe	safe	ADJ
ftr-337	1043	7	harbor	harbor	NOUN
ftr-337	1043	8	leasing	leasing	NOUN
ftr-337	1043	9	rules	rule	NOUN
ftr-337	1043	10	therefore	therefore	ADV
ftr-337	1043	11	are	be	AUX
ftr-337	1043	12	best	well	ADV
ftr-337	1043	13	viewed	view	VERB
ftr-337	1043	14	simply	simply	ADV
ftr-337	1043	15	as	as	ADP
ftr-337	1043	16	a	a	DET
ftr-337	1043	17	mechanism	mechanism	NOUN
ftr-337	1043	18	for	for	ADP
ftr-337	1043	19	delivering	deliver	VERB
ftr-337	1043	20	a	a	DET
ftr-337	1043	21	subsidy	subsidy	NOUN
ftr-337	1043	22	.	.	PUNCT
ftr-337	1044	1	however	however	ADV
ftr-337	1044	2	,	,	PUNCT
ftr-337	1044	3	from	from	ADP
ftr-337	1044	4	any	any	DET
ftr-337	1044	5	distance	distance	NOUN
ftr-337	1044	6	,	,	PUNCT
ftr-337	1044	7	this	this	PRON
ftr-337	1044	8	was	be	AUX
ftr-337	1044	9	a	a	DET
ftr-337	1044	10	rather	rather	ADV
ftr-337	1044	11	opaque	opaque	ADJ
ftr-337	1044	12	point	point	NOUN
ftr-337	1044	13	,	,	PUNCT
ftr-337	1044	14	and	and	CCONJ
ftr-337	1044	15	moreover	moreover	ADV
ftr-337	1044	16	,	,	PUNCT
ftr-337	1044	17	the	the	DET
ftr-337	1044	18	apparent	apparent	ADJ
ftr-337	1044	19	beneficiaries	beneficiary	NOUN
ftr-337	1044	20	of	of	ADP
ftr-337	1044	21	the	the	DET
ftr-337	1044	22	provision	provision	NOUN
ftr-337	1044	23	that	that	PRON
ftr-337	1044	24	emerged	emerge	VERB
ftr-337	1044	25	,	,	PUNCT
ftr-337	1044	26	as	as	ADP
ftr-337	1044	27	a	a	DET
ftr-337	1044	28	matter	matter	NOUN
ftr-337	1044	29	of	of	ADP
ftr-337	1044	30	public	public	ADJ
ftr-337	1044	31	perception	perception	NOUN
ftr-337	1044	32	,	,	PUNCT
ftr-337	1044	33	were	be	AUX
ftr-337	1044	34	“	"	PUNCT
ftr-337	1044	35	indefensible	indefensible	ADJ
ftr-337	1044	36	.	.	PUNCT
ftr-337	1044	37	”	"	PUNCT
ftr-337	1045	1	the	the	DET
ftr-337	1045	2	lihtc	lihtc	ADJ
ftr-337	1045	3	program	program	NOUN
ftr-337	1045	4	,	,	PUNCT
ftr-337	1045	5	by	by	ADP
ftr-337	1045	6	contrast	contrast	NOUN
ftr-337	1045	7	,	,	PUNCT
ftr-337	1045	8	has	have	AUX
ftr-337	1045	9	had	have	VERB
ftr-337	1045	10	a	a	DET
ftr-337	1045	11	clear	clear	ADJ
ftr-337	1045	12	public	public	ADJ
ftr-337	1045	13	policy	policy	NOUN
ftr-337	1045	14	goal	goal	NOUN
ftr-337	1045	15	and	and	CCONJ
ftr-337	1045	16	is	be	AUX
ftr-337	1045	17	unmistakably	unmistakably	ADV
ftr-337	1045	18	a	a	DET
ftr-337	1045	19	federal	federal	ADJ
ftr-337	1045	20	subsidy	subsidy	NOUN
ftr-337	1045	21	administered	administer	VERB
ftr-337	1045	22	through	through	ADP
ftr-337	1045	23	the	the	DET
ftr-337	1045	24	code	code	NOUN
ftr-337	1045	25	.	.	PUNCT
ftr-337	1046	1	the	the	DET
ftr-337	1046	2	intended	intend	VERB
ftr-337	1046	3	beneficiaries	beneficiary	NOUN
ftr-337	1046	4	of	of	ADP
ftr-337	1046	5	the	the	DET
ftr-337	1046	6	program	program	NOUN
ftr-337	1046	7	are	be	AUX
ftr-337	1046	8	clear	clear	ADJ
ftr-337	1046	9	and	and	CCONJ
ftr-337	1046	10	clearly	clearly	ADV
ftr-337	1046	11	defensible	defensible	ADJ
ftr-337	1046	12	.	.	PUNCT
ftr-337	1047	1	the	the	DET
ftr-337	1047	2	credit	credit	NOUN
ftr-337	1047	3	itself	itself	PRON
ftr-337	1047	4	singly	singly	ADV
ftr-337	1047	5	is	be	AUX
ftr-337	1047	6	the	the	DET
ftr-337	1047	7	mechanism	mechanism	NOUN
ftr-337	1047	8	for	for	ADP
ftr-337	1047	9	delivering	deliver	VERB
ftr-337	1047	10	the	the	DET
ftr-337	1047	11	subsidy	subsidy	NOUN
ftr-337	1047	12	,	,	PUNCT
ftr-337	1047	13	and	and	CCONJ
ftr-337	1047	14	lihtc	lihtc	NOUN
ftr-337	1047	15	transactions	transaction	NOUN
ftr-337	1047	16	,	,	PUNCT
ftr-337	1047	17	simply	simply	ADV
ftr-337	1047	18	put	put	VERB
ftr-337	1047	19	,	,	PUNCT
ftr-337	1047	20	are	be	AUX
ftr-337	1047	21	tax	tax	NOUN
ftr-337	1047	22	credit	credit	NOUN
ftr-337	1047	23	monetization	monetization	NOUN
ftr-337	1047	24	transactions	transaction	NOUN
ftr-337	1047	25	.	.	PUNCT
ftr-337	1048	1	as	as	SCONJ
ftr-337	1048	2	one	one	NUM
ftr-337	1048	3	paper	paper	NOUN
ftr-337	1048	4	analyzing	analyze	VERB
ftr-337	1048	5	the	the	DET
ftr-337	1048	6	lihtc	lihtc	ADJ
ftr-337	1048	7	program	program	NOUN
ftr-337	1048	8	puts	put	VERB
ftr-337	1048	9	it	it	PRON
ftr-337	1048	10	,	,	PUNCT
ftr-337	1048	11	“	"	PUNCT
ftr-337	1048	12	the	the	DET
ftr-337	1048	13	government	government	NOUN
ftr-337	1048	14	allocates	allocate	VERB
ftr-337	1048	15	tax	tax	NOUN
ftr-337	1048	16	credits	credit	NOUN
ftr-337	1048	17	to	to	ADP
ftr-337	1048	18	developers	developer	NOUN
ftr-337	1048	19	of	of	ADP
ftr-337	1048	20	low	low	ADJ
ftr-337	1048	21	-	-	PUNCT
ftr-337	1048	22	income	income	NOUN
ftr-337	1048	23	housing	housing	NOUN
ftr-337	1048	24	who	who	PRON
ftr-337	1048	25	then	then	ADV
ftr-337	1048	26	sell	sell	VERB
ftr-337	1048	27	the	the	DET
ftr-337	1048	28	credits	credit	NOUN
ftr-337	1048	29	,	,	PUNCT
ftr-337	1048	30	often	often	ADV
ftr-337	1048	31	via	via	ADP
ftr-337	1048	32	intermediaries	intermediary	NOUN
ftr-337	1048	33	,	,	PUNCT
ftr-337	1048	34	to	to	ADP
ftr-337	1048	35	investors	investor	NOUN
ftr-337	1048	36	in	in	ADP
ftr-337	1048	37	exchange	exchange	NOUN
ftr-337	1048	38	for	for	ADP
ftr-337	1048	39	equity	equity	NOUN
ftr-337	1048	40	financing	financing	NOUN
ftr-337	1048	41	.	.	PUNCT
ftr-337	1048	42	”	"	PUNCT
ftr-337	1049	1	150	150	NUM
ftr-337	1049	2	the	the	DET
ftr-337	1049	3	authors	author	NOUN
ftr-337	1049	4	—	—	PUNCT
ftr-337	1049	5	who	who	PRON
ftr-337	1049	6	refer	refer	VERB
ftr-337	1049	7	to	to	ADP
ftr-337	1049	8	low	low	ADJ
ftr-337	1049	9	-	-	PUNCT
ftr-337	1049	10	income	income	NOUN
ftr-337	1049	11	housing	housing	NOUN
ftr-337	1049	12	tax	tax	NOUN
ftr-337	1049	13	credits	credit	NOUN
ftr-337	1049	14	as	as	ADP
ftr-337	1049	15	“	"	PUNCT
ftr-337	1049	16	investable	investable	ADJ
ftr-337	1049	17	credits	credit	NOUN
ftr-337	1049	18	”	"	PUNCT
ftr-337	1049	19	151	151	NUM
ftr-337	1049	20	—	—	PUNCT
ftr-337	1049	21	further	far	ADV
ftr-337	1049	22	note	note	NOUN
ftr-337	1049	23	as	as	SCONJ
ftr-337	1049	24	follows	follow	VERB
ftr-337	1049	25	:	:	PUNCT
ftr-337	1049	26	unbundling	unbundle	VERB
ftr-337	1049	27	the	the	DET
ftr-337	1049	28	tax	tax	NOUN
ftr-337	1049	29	benefits	benefit	NOUN
ftr-337	1049	30	is	be	AUX
ftr-337	1049	31	required	require	VERB
ftr-337	1049	32	to	to	PART
ftr-337	1049	33	ensure	ensure	VERB
ftr-337	1049	34	a	a	DET
ftr-337	1049	35	level	level	NOUN
ftr-337	1049	36	playing	playing	NOUN
ftr-337	1049	37	field	field	NOUN
ftr-337	1049	38	among	among	ADP
ftr-337	1049	39	different	different	ADJ
ftr-337	1049	40	providers	provider	NOUN
ftr-337	1049	41	of	of	ADP
ftr-337	1049	42	the	the	DET
ftr-337	1049	43	desired	desire	VERB
ftr-337	1049	44	service	service	NOUN
ftr-337	1049	45	.	.	PUNCT
ftr-337	1050	1	the	the	DET
ftr-337	1050	2	absence	absence	NOUN
ftr-337	1050	3	of	of	ADP
ftr-337	1050	4	investability	investability	NOUN
ftr-337	1050	5	would	would	AUX
ftr-337	1050	6	shift	shift	VERB
ftr-337	1050	7	production	production	NOUN
ftr-337	1050	8	away	away	ADV
ftr-337	1050	9	from	from	ADP
ftr-337	1050	10	potentially	potentially	ADV
ftr-337	1050	11	efficient	efficient	ADJ
ftr-337	1050	12	nonprofit	nonprofit	ADJ
ftr-337	1050	13	developers	developer	NOUN
ftr-337	1050	14	and	and	CCONJ
ftr-337	1050	15	forprofit	forprofit	VERB
ftr-337	1050	16	developers	developer	NOUN
ftr-337	1050	17	with	with	ADP
ftr-337	1050	18	little	little	ADJ
ftr-337	1050	19	or	or	CCONJ
ftr-337	1050	20	no	no	PRON
ftr-337	1050	21	tax	tax	NOUN
ftr-337	1050	22	liability	liability	NOUN
ftr-337	1050	23	.	.	PUNCT
ftr-337	1051	1	in	in	ADP
ftr-337	1051	2	short	short	ADJ
ftr-337	1051	3	,	,	PUNCT
ftr-337	1051	4	the	the	DET
ftr-337	1051	5	investable	investable	ADJ
ftr-337	1051	6	nature	nature	NOUN
ftr-337	1051	7	of	of	ADP
ftr-337	1051	8	the	the	DET
ftr-337	1051	9	credits	credit	NOUN
ftr-337	1051	10	undoes	undo	VERB
ftr-337	1051	11	the	the	DET
ftr-337	1051	12	bias	bias	NOUN
ftr-337	1051	13	toward	toward	ADP
ftr-337	1051	14	providers	provider	NOUN
ftr-337	1051	15	with	with	ADP
ftr-337	1051	16	taxable	taxable	ADJ
ftr-337	1051	17	income	income	NOUN
ftr-337	1051	18	.	.	PUNCT
ftr-337	1052	1	152	152	NUM
ftr-337	1052	2	otherwise	otherwise	ADV
ftr-337	1052	3	,	,	PUNCT
ftr-337	1052	4	nonprofit	nonprofit	ADJ
ftr-337	1052	5	developers	developer	NOUN
ftr-337	1052	6	,	,	PUNCT
ftr-337	1052	7	for	for	ADP
ftr-337	1052	8	example	example	NOUN
ftr-337	1052	9	,	,	PUNCT
ftr-337	1052	10	either	either	CCONJ
ftr-337	1052	11	would	would	AUX
ftr-337	1052	12	require	require	VERB
ftr-337	1052	13	a	a	DET
ftr-337	1052	14	direct	direct	ADJ
ftr-337	1052	15	subsidy	subsidy	NOUN
ftr-337	1052	16	in	in	ADP
ftr-337	1052	17	order	order	NOUN
ftr-337	1052	18	to	to	PART
ftr-337	1052	19	participate	participate	VERB
ftr-337	1052	20	on	on	ADP
ftr-337	1052	21	an	an	DET
ftr-337	1052	22	equal	equal	ADJ
ftr-337	1052	23	footing	footing	NOUN
ftr-337	1052	24	with	with	ADP
ftr-337	1052	25	for	for	ADP
ftr-337	1052	26	-	-	PUNCT
ftr-337	1052	27	profit	profit	NOUN
ftr-337	1052	28	developers	developer	NOUN
ftr-337	1052	29	,	,	PUNCT
ftr-337	1052	30	or	or	CCONJ
ftr-337	1052	31	a	a	DET
ftr-337	1052	32	refundable	refundable	ADJ
ftr-337	1052	33	as	as	SCONJ
ftr-337	1052	34	opposed	oppose	VERB
ftr-337	1052	35	to	to	ADP
ftr-337	1052	36	non	non	ADJ
ftr-337	1052	37	-	-	ADJ
ftr-337	1052	38	refundable	refundable	ADJ
ftr-337	1052	39	tax	tax	NOUN
ftr-337	1052	40	credit	credit	NOUN
ftr-337	1052	41	.	.	PUNCT
ftr-337	1053	1	tax	tax	NOUN
ftr-337	1053	2	credit	credit	NOUN
ftr-337	1053	3	found	find	VERB
ftr-337	1053	4	it	it	PRON
ftr-337	1053	5	advantageous	advantageous	ADJ
ftr-337	1053	6	to	to	PART
ftr-337	1053	7	arrange	arrange	VERB
ftr-337	1053	8	for	for	ADP
ftr-337	1053	9	someone	someone	PRON
ftr-337	1053	10	else	else	ADV
ftr-337	1053	11	to	to	PART
ftr-337	1053	12	buy	buy	VERB
ftr-337	1053	13	the	the	DET
ftr-337	1053	14	equipment	equipment	NOUN
ftr-337	1053	15	and	and	CCONJ
ftr-337	1053	16	lease	lease	VERB
ftr-337	1053	17	it	it	PRON
ftr-337	1053	18	to	to	ADP
ftr-337	1053	19	them	they	PRON
ftr-337	1053	20	so	so	SCONJ
ftr-337	1053	21	that	that	SCONJ
ftr-337	1053	22	they	they	PRON
ftr-337	1053	23	could	could	AUX
ftr-337	1053	24	have	have	VERB
ftr-337	1053	25	the	the	DET
ftr-337	1053	26	advantage	advantage	NOUN
ftr-337	1053	27	of	of	ADP
ftr-337	1053	28	the	the	DET
ftr-337	1053	29	investment	investment	NOUN
ftr-337	1053	30	tax	tax	NOUN
ftr-337	1053	31	credit	credit	NOUN
ftr-337	1053	32	.	.	PUNCT
ftr-337	1054	1	statement	statement	NOUN
ftr-337	1054	2	of	of	ADP
ftr-337	1054	3	senator	senator	PROPN
ftr-337	1054	4	long	long	ADV
ftr-337	1054	5	,	,	PUNCT
ftr-337	1054	6	supra	supra	PROPN
ftr-337	1054	7	note	note	NOUN
ftr-337	1054	8	104	104	NUM
ftr-337	1054	9	,	,	PUNCT
ftr-337	1054	10	at	at	ADP
ftr-337	1054	11	30,915	30,915	NUM
ftr-337	1054	12	.	.	PUNCT
ftr-337	1055	1	150	150	NUM
ftr-337	1055	2	.	.	PUNCT
ftr-337	1056	1	desai	desai	PROPN
ftr-337	1056	2	,	,	PUNCT
ftr-337	1056	3	et	et	PROPN
ftr-337	1056	4	al	al	PROPN
ftr-337	1056	5	.	.	PROPN
ftr-337	1056	6	,	,	PUNCT
ftr-337	1056	7	investable	investable	ADJ
ftr-337	1056	8	tax	tax	NOUN
ftr-337	1056	9	credits	credit	NOUN
ftr-337	1056	10	,	,	PUNCT
ftr-337	1056	11	supra	supra	PROPN
ftr-337	1056	12	note	note	PROPN
ftr-337	1056	13	132	132	NUM
ftr-337	1056	14	,	,	PUNCT
ftr-337	1056	15	at	at	ADP
ftr-337	1056	16	1	1	NUM
ftr-337	1056	17	.	.	NOUN
ftr-337	1056	18	151	151	NUM
ftr-337	1056	19	.	.	PUNCT
ftr-337	1057	1	this	this	PRON
ftr-337	1057	2	apparently	apparently	ADV
ftr-337	1057	3	is	be	AUX
ftr-337	1057	4	to	to	PART
ftr-337	1057	5	connote	connote	VERB
ftr-337	1057	6	that	that	SCONJ
ftr-337	1057	7	an	an	DET
ftr-337	1057	8	investor	investor	NOUN
ftr-337	1057	9	may	may	AUX
ftr-337	1057	10	invest	invest	VERB
ftr-337	1057	11	for	for	ADP
ftr-337	1057	12	the	the	DET
ftr-337	1057	13	credit	credit	NOUN
ftr-337	1057	14	and	and	CCONJ
ftr-337	1057	15	secure	secure	VERB
ftr-337	1057	16	its	its	PRON
ftr-337	1057	17	desired	desire	VERB
ftr-337	1057	18	return	return	NOUN
ftr-337	1057	19	without	without	ADP
ftr-337	1057	20	regard	regard	NOUN
ftr-337	1057	21	to	to	ADP
ftr-337	1057	22	the	the	DET
ftr-337	1057	23	economic	economic	ADJ
ftr-337	1057	24	performance	performance	NOUN
ftr-337	1057	25	of	of	ADP
ftr-337	1057	26	the	the	DET
ftr-337	1057	27	underlying	underlie	VERB
ftr-337	1057	28	assets	asset	NOUN
ftr-337	1057	29	.	.	PUNCT
ftr-337	1058	1	a	a	DET
ftr-337	1058	2	“	"	PUNCT
ftr-337	1058	3	non	non	ADJ
ftr-337	1058	4	-	-	ADJ
ftr-337	1058	5	investable	investable	ADJ
ftr-337	1058	6	tax	tax	NOUN
ftr-337	1058	7	credit	credit	NOUN
ftr-337	1058	8	”	"	PUNCT
ftr-337	1058	9	would	would	AUX
ftr-337	1058	10	be	be	AUX
ftr-337	1058	11	a	a	DET
ftr-337	1058	12	credit	credit	NOUN
ftr-337	1058	13	that	that	PRON
ftr-337	1058	14	is	be	AUX
ftr-337	1058	15	“	"	PUNCT
ftr-337	1058	16	valuable	valuable	ADJ
ftr-337	1058	17	only	only	ADV
ftr-337	1058	18	to	to	ADP
ftr-337	1058	19	for	for	ADP
ftr-337	1058	20	-	-	PUNCT
ftr-337	1058	21	profit	profit	NOUN
ftr-337	1058	22	producers	producer	NOUN
ftr-337	1058	23	with	with	ADP
ftr-337	1058	24	sufficient	sufficient	ADJ
ftr-337	1058	25	tax	tax	NOUN
ftr-337	1058	26	liability	liability	NOUN
ftr-337	1058	27	.	.	PUNCT
ftr-337	1058	28	”	"	PUNCT
ftr-337	1059	1	i	i	PRON
ftr-337	1059	2	d.	d.	PROPN
ftr-337	1059	3	at	at	ADP
ftr-337	1059	4	15	15	NUM
ftr-337	1059	5	.	.	PUNCT
ftr-337	1060	1	in	in	ADP
ftr-337	1060	2	the	the	DET
ftr-337	1060	3	context	context	NOUN
ftr-337	1060	4	of	of	ADP
ftr-337	1060	5	low	low	ADJ
ftr-337	1060	6	-	-	PUNCT
ftr-337	1060	7	income	income	NOUN
ftr-337	1060	8	housing	housing	NOUN
ftr-337	1060	9	,	,	PUNCT
ftr-337	1060	10	such	such	DET
ftr-337	1060	11	a	a	DET
ftr-337	1060	12	credit	credit	NOUN
ftr-337	1060	13	“	"	PUNCT
ftr-337	1060	14	would	would	AUX
ftr-337	1060	15	be	be	AUX
ftr-337	1060	16	exposed	expose	VERB
ftr-337	1060	17	to	to	ADP
ftr-337	1060	18	the	the	DET
ftr-337	1060	19	specific	specific	ADJ
ftr-337	1060	20	tax	tax	NOUN
ftr-337	1060	21	positions	position	NOUN
ftr-337	1060	22	of	of	ADP
ftr-337	1060	23	the	the	DET
ftr-337	1060	24	provider	provider	NOUN
ftr-337	1060	25	of	of	ADP
ftr-337	1060	26	low	low	ADJ
ftr-337	1060	27	-	-	PUNCT
ftr-337	1060	28	income	income	NOUN
ftr-337	1060	29	housing	housing	NOUN
ftr-337	1060	30	alone	alone	ADV
ftr-337	1060	31	.	.	PUNCT
ftr-337	1060	32	”	"	PUNCT
ftr-337	1061	1	i	i	PRON
ftr-337	1061	2	d.	d.	PROPN
ftr-337	1061	3	at	at	ADP
ftr-337	1061	4	15–16	15–16	NUM
ftr-337	1061	5	.	.	PUNCT
ftr-337	1062	1	152	152	NUM
ftr-337	1062	2	.	.	PUNCT
ftr-337	1063	1	i	i	PRON
ftr-337	1063	2	d.	d.	PROPN
ftr-337	1063	3	at	at	ADP
ftr-337	1063	4	2	2	NUM
ftr-337	1063	5	.	.	NUM
ftr-337	1063	6	2012	2012	NUM
ftr-337	1063	7	]	]	PUNCT
ftr-337	1063	8	monetization	monetization	NOUN
ftr-337	1063	9	of	of	ADP
ftr-337	1063	10	business	business	NOUN
ftr-337	1063	11	tax	tax	NOUN
ftr-337	1063	12	credits	credit	NOUN
ftr-337	1063	13	671	671	NUM
ftr-337	1063	14	advantages	advantage	NOUN
ftr-337	1063	15	of	of	ADP
ftr-337	1063	16	an	an	DET
ftr-337	1063	17	investable	investable	ADJ
ftr-337	1063	18	tax	tax	NOUN
ftr-337	1063	19	credit	credit	NOUN
ftr-337	1063	20	over	over	ADP
ftr-337	1063	21	a	a	DET
ftr-337	1063	22	direct	direct	ADJ
ftr-337	1063	23	government	government	NOUN
ftr-337	1063	24	subsidy	subsidy	NOUN
ftr-337	1063	25	that	that	PRON
ftr-337	1063	26	are	be	AUX
ftr-337	1063	27	noted	note	VERB
ftr-337	1063	28	include	include	VERB
ftr-337	1063	29	the	the	DET
ftr-337	1063	30	institutional	institutional	ADJ
ftr-337	1063	31	capacities	capacity	NOUN
ftr-337	1063	32	of	of	ADP
ftr-337	1063	33	tax	tax	NOUN
ftr-337	1063	34	administrators	administrator	NOUN
ftr-337	1063	35	,	,	PUNCT
ftr-337	1063	36	an	an	DET
ftr-337	1063	37	established	establish	VERB
ftr-337	1063	38	mechanism	mechanism	NOUN
ftr-337	1063	39	for	for	ADP
ftr-337	1063	40	enforcing	enforce	VERB
ftr-337	1063	41	program	program	NOUN
ftr-337	1063	42	requirements	requirement	NOUN
ftr-337	1063	43	,	,	PUNCT
ftr-337	1063	44	153	153	NUM
ftr-337	1063	45	and	and	CCONJ
ftr-337	1063	46	a	a	DET
ftr-337	1063	47	lessened	lessened	ADJ
ftr-337	1063	48	risk	risk	NOUN
ftr-337	1063	49	of	of	ADP
ftr-337	1063	50	“	"	PUNCT
ftr-337	1063	51	regulatory	regulatory	ADJ
ftr-337	1063	52	capture	capture	NOUN
ftr-337	1063	53	”	"	PUNCT
ftr-337	1063	54	by	by	ADP
ftr-337	1063	55	special	special	ADJ
ftr-337	1063	56	interest	interest	NOUN
ftr-337	1063	57	groups	group	NOUN
ftr-337	1063	58	:	:	PUNCT
ftr-337	1063	59	tax	tax	NOUN
ftr-337	1063	60	expenditures	expenditure	NOUN
ftr-337	1063	61	are	be	AUX
ftr-337	1063	62	decided	decide	VERB
ftr-337	1063	63	by	by	ADP
ftr-337	1063	64	the	the	DET
ftr-337	1063	65	house	house	NOUN
ftr-337	1063	66	ways	way	NOUN
ftr-337	1063	67	and	and	CCONJ
ftr-337	1063	68	means	mean	NOUN
ftr-337	1063	69	and	and	CCONJ
ftr-337	1063	70	senate	senate	PROPN
ftr-337	1063	71	finance	finance	NOUN
ftr-337	1063	72	committees	committee	NOUN
ftr-337	1063	73	as	as	SCONJ
ftr-337	1063	74	opposed	oppose	VERB
ftr-337	1063	75	to	to	ADP
ftr-337	1063	76	industry	industry	NOUN
ftr-337	1063	77	-	-	PUNCT
ftr-337	1063	78	focused	focus	VERB
ftr-337	1063	79	committees	committee	NOUN
ftr-337	1063	80	and	and	CCONJ
ftr-337	1063	81	agencies	agency	NOUN
ftr-337	1063	82	arguably	arguably	ADV
ftr-337	1063	83	more	more	ADV
ftr-337	1063	84	easily	easily	ADV
ftr-337	1063	85	swayed	sway	VERB
ftr-337	1063	86	to	to	PART
ftr-337	1063	87	support	support	VERB
ftr-337	1063	88	subsidies	subsidy	NOUN
ftr-337	1063	89	that	that	PRON
ftr-337	1063	90	are	be	AUX
ftr-337	1063	91	“	"	PUNCT
ftr-337	1063	92	inefficiently	inefficiently	ADV
ftr-337	1063	93	large	large	ADJ
ftr-337	1063	94	.	.	PUNCT
ftr-337	1063	95	”	"	PUNCT
ftr-337	1064	1	154	154	NUM
ftr-337	1064	2	further	far	ADV
ftr-337	1064	3	,	,	PUNCT
ftr-337	1064	4	the	the	DET
ftr-337	1064	5	“	"	PUNCT
ftr-337	1064	6	investable	investable	ADJ
ftr-337	1064	7	nature	nature	NOUN
ftr-337	1064	8	”	"	PUNCT
ftr-337	1064	9	of	of	ADP
ftr-337	1064	10	the	the	DET
ftr-337	1064	11	credit	credit	NOUN
ftr-337	1064	12	neutralizes	neutralize	VERB
ftr-337	1064	13	the	the	DET
ftr-337	1064	14	“	"	PUNCT
ftr-337	1064	15	production	production	NOUN
ftr-337	1064	16	bias	bias	NOUN
ftr-337	1064	17	”	"	PUNCT
ftr-337	1064	18	otherwise	otherwise	ADV
ftr-337	1064	19	inherent	inherent	ADJ
ftr-337	1064	20	in	in	ADP
ftr-337	1064	21	a	a	DET
ftr-337	1064	22	tax	tax	NOUN
ftr-337	1064	23	-	-	PUNCT
ftr-337	1064	24	based	base	VERB
ftr-337	1064	25	subsidy	subsidy	NOUN
ftr-337	1064	26	.	.	PUNCT
ftr-337	1064	27	155	155	NUM
ftr-337	1064	28	as	as	SCONJ
ftr-337	1064	29	the	the	DET
ftr-337	1064	30	authors	author	NOUN
ftr-337	1064	31	note	note	VERB
ftr-337	1064	32	:	:	PUNCT
ftr-337	1064	33	comparable	comparable	ADJ
ftr-337	1064	34	devices	device	NOUN
ftr-337	1064	35	to	to	PART
ftr-337	1064	36	achieve	achieve	VERB
ftr-337	1064	37	this	this	DET
ftr-337	1064	38	neutrality	neutrality	NOUN
ftr-337	1064	39	—	—	PUNCT
ftr-337	1064	40	either	either	CCONJ
ftr-337	1064	41	refundable	refundable	ADJ
ftr-337	1064	42	tax	tax	NOUN
ftr-337	1064	43	credits	credit	NOUN
ftr-337	1064	44	or	or	CCONJ
ftr-337	1064	45	an	an	DET
ftr-337	1064	46	untrammeled	untrammeled	ADJ
ftr-337	1064	47	leasing	leasing	NOUN
ftr-337	1064	48	market	market	NOUN
ftr-337	1064	49	—	—	PUNCT
ftr-337	1064	50	have	have	AUX
ftr-337	1064	51	proven	prove	VERB
ftr-337	1064	52	politically	politically	ADV
ftr-337	1064	53	unpopular	unpopular	ADJ
ftr-337	1064	54	and	and	CCONJ
ftr-337	1064	55	operationally	operationally	ADV
ftr-337	1064	56	complicated	complicated	ADJ
ftr-337	1064	57	.	.	PUNCT
ftr-337	1065	1	as	as	SCONJ
ftr-337	1065	2	such	such	ADJ
ftr-337	1065	3	,	,	PUNCT
ftr-337	1065	4	investable	investable	ADJ
ftr-337	1065	5	tax	tax	NOUN
ftr-337	1065	6	credits	credit	NOUN
ftr-337	1065	7	provide	provide	VERB
ftr-337	1065	8	the	the	DET
ftr-337	1065	9	same	same	ADJ
ftr-337	1065	10	virtues	virtue	NOUN
ftr-337	1065	11	as	as	ADP
ftr-337	1065	12	these	these	DET
ftr-337	1065	13	devices	device	NOUN
ftr-337	1065	14	but	but	CCONJ
ftr-337	1065	15	in	in	ADP
ftr-337	1065	16	a	a	DET
ftr-337	1065	17	more	more	ADV
ftr-337	1065	18	politically	politically	ADV
ftr-337	1065	19	tenable	tenable	ADJ
ftr-337	1065	20	manner	manner	NOUN
ftr-337	1065	21	.	.	PUNCT
ftr-337	1066	1	investable	investable	ADJ
ftr-337	1066	2	tax	tax	NOUN
ftr-337	1066	3	credits	credit	NOUN
ftr-337	1066	4	may	may	AUX
ftr-337	1066	5	also	also	ADV
ftr-337	1066	6	improve	improve	VERB
ftr-337	1066	7	ex	ex	PRON
ftr-337	1066	8	post	post	NOUN
ftr-337	1066	9	compliance	compliance	NOUN
ftr-337	1066	10	by	by	ADP
ftr-337	1066	11	providing	provide	VERB
ftr-337	1066	12	a	a	DET
ftr-337	1066	13	punishment	punishment	NOUN
ftr-337	1066	14	mechanism	mechanism	NOUN
ftr-337	1066	15	for	for	ADP
ftr-337	1066	16	projects	project	NOUN
ftr-337	1066	17	that	that	PRON
ftr-337	1066	18	fail	fail	VERB
ftr-337	1066	19	to	to	PART
ftr-337	1066	20	comply	comply	VERB
ftr-337	1066	21	and	and	CCONJ
ftr-337	1066	22	by	by	ADP
ftr-337	1066	23	encouraging	encourage	VERB
ftr-337	1066	24	delegated	delegate	VERB
ftr-337	1066	25	monitoring	monitoring	NOUN
ftr-337	1066	26	by	by	ADP
ftr-337	1066	27	investors	investor	NOUN
ftr-337	1066	28	.	.	PUNCT
ftr-337	1067	1	extending	extend	VERB
ftr-337	1067	2	investable	investable	ADJ
ftr-337	1067	3	tax	tax	NOUN
ftr-337	1067	4	credits	credit	NOUN
ftr-337	1067	5	to	to	ADP
ftr-337	1067	6	other	other	ADJ
ftr-337	1067	7	domains	domain	NOUN
ftr-337	1067	8	promises	promise	VERB
ftr-337	1067	9	to	to	PART
ftr-337	1067	10	provide	provide	VERB
ftr-337	1067	11	these	these	DET
ftr-337	1067	12	benefits	benefit	NOUN
ftr-337	1067	13	in	in	ADP
ftr-337	1067	14	other	other	ADJ
ftr-337	1067	15	settings	setting	NOUN
ftr-337	1067	16	characterized	characterize	VERB
ftr-337	1067	17	by	by	ADP
ftr-337	1067	18	these	these	DET
ftr-337	1067	19	concerns	concern	NOUN
ftr-337	1067	20	.	.	PUNCT
ftr-337	1068	1	156	156	NUM
ftr-337	1068	2	on	on	ADP
ftr-337	1068	3	the	the	DET
ftr-337	1068	4	other	other	ADJ
ftr-337	1068	5	hand	hand	NOUN
ftr-337	1068	6	,	,	PUNCT
ftr-337	1068	7	the	the	DET
ftr-337	1068	8	lihtc	lihtc	ADJ
ftr-337	1068	9	program	program	NOUN
ftr-337	1068	10	is	be	AUX
ftr-337	1068	11	not	not	PART
ftr-337	1068	12	necessarily	necessarily	ADV
ftr-337	1068	13	a	a	DET
ftr-337	1068	14	particularly	particularly	ADV
ftr-337	1068	15	efficient	efficient	ADJ
ftr-337	1068	16	method	method	NOUN
ftr-337	1068	17	for	for	ADP
ftr-337	1068	18	delivering	deliver	VERB
ftr-337	1068	19	the	the	DET
ftr-337	1068	20	intended	intend	VERB
ftr-337	1068	21	subsidy	subsidy	NOUN
ftr-337	1068	22	.	.	PUNCT
ftr-337	1069	1	insofar	insofar	ADV
ftr-337	1069	2	as	as	SCONJ
ftr-337	1069	3	investors	investor	NOUN
ftr-337	1069	4	factor	factor	VERB
ftr-337	1069	5	a	a	DET
ftr-337	1069	6	“	"	PUNCT
ftr-337	1069	7	risk	risk	NOUN
ftr-337	1069	8	premium	premium	NOUN
ftr-337	1069	9	”	"	PUNCT
ftr-337	1069	10	into	into	ADP
ftr-337	1069	11	the	the	DET
ftr-337	1069	12	“	"	PUNCT
ftr-337	1069	13	price	price	NOUN
ftr-337	1069	14	”	"	PUNCT
ftr-337	1069	15	paid	pay	VERB
ftr-337	1069	16	for	for	ADP
ftr-337	1069	17	credits	credit	NOUN
ftr-337	1069	18	to	to	PART
ftr-337	1069	19	account	account	VERB
ftr-337	1069	20	for	for	ADP
ftr-337	1069	21	the	the	DET
ftr-337	1069	22	risk	risk	NOUN
ftr-337	1069	23	that	that	SCONJ
ftr-337	1069	24	a	a	DET
ftr-337	1069	25	project	project	NOUN
ftr-337	1069	26	falls	fall	VERB
ftr-337	1069	27	into	into	ADP
ftr-337	1069	28	noncompliance	noncompliance	NOUN
ftr-337	1069	29	,	,	PUNCT
ftr-337	1069	30	with	with	ADP
ftr-337	1069	31	attendant	attendant	ADJ
ftr-337	1069	32	risk	risk	NOUN
ftr-337	1069	33	of	of	ADP
ftr-337	1069	34	forfeiture	forfeiture	NOUN
ftr-337	1069	35	of	of	ADP
ftr-337	1069	36	credits	credit	NOUN
ftr-337	1069	37	,	,	PUNCT
ftr-337	1069	38	a	a	DET
ftr-337	1069	39	lower	low	ADJ
ftr-337	1069	40	subsidy	subsidy	NOUN
ftr-337	1069	41	is	be	AUX
ftr-337	1069	42	delivered	deliver	VERB
ftr-337	1069	43	by	by	ADP
ftr-337	1069	44	the	the	DET
ftr-337	1069	45	program	program	NOUN
ftr-337	1069	46	.	.	PUNCT
ftr-337	1070	1	157	157	NUM
ftr-337	1070	2	a	a	DET
ftr-337	1070	3	period	period	NOUN
ftr-337	1070	4	153	153	NUM
ftr-337	1070	5	.	.	PUNCT
ftr-337	1071	1	this	this	PRON
ftr-337	1071	2	includes	include	VERB
ftr-337	1071	3	the	the	DET
ftr-337	1071	4	ability	ability	NOUN
ftr-337	1071	5	to	to	PART
ftr-337	1071	6	enforce	enforce	VERB
ftr-337	1071	7	program	program	NOUN
ftr-337	1071	8	requirements	requirement	NOUN
ftr-337	1071	9	after	after	ADP
ftr-337	1071	10	completion	completion	NOUN
ftr-337	1071	11	of	of	ADP
ftr-337	1071	12	the	the	DET
ftr-337	1071	13	project	project	NOUN
ftr-337	1071	14	based	base	VERB
ftr-337	1071	15	on	on	ADP
ftr-337	1071	16	the	the	DET
ftr-337	1071	17	structure	structure	NOUN
ftr-337	1071	18	of	of	ADP
ftr-337	1071	19	the	the	DET
ftr-337	1071	20	credit	credit	NOUN
ftr-337	1071	21	and	and	CCONJ
ftr-337	1071	22	the	the	DET
ftr-337	1071	23	credit	credit	NOUN
ftr-337	1071	24	recapture	recapture	NOUN
ftr-337	1071	25	rules	rule	NOUN
ftr-337	1071	26	.	.	PUNCT
ftr-337	1072	1	neither	neither	CCONJ
ftr-337	1072	2	a	a	DET
ftr-337	1072	3	direct	direct	ADJ
ftr-337	1072	4	subsidy	subsidy	NOUN
ftr-337	1072	5	nor	nor	CCONJ
ftr-337	1072	6	a	a	DET
ftr-337	1072	7	refundable	refundable	ADJ
ftr-337	1072	8	credit	credit	NOUN
ftr-337	1072	9	would	would	AUX
ftr-337	1072	10	accomplish	accomplish	VERB
ftr-337	1072	11	this	this	DET
ftr-337	1072	12	goal	goal	NOUN
ftr-337	1072	13	as	as	ADP
ftr-337	1072	14	effectively	effectively	ADV
ftr-337	1072	15	while	while	SCONJ
ftr-337	1072	16	at	at	ADP
ftr-337	1072	17	the	the	DET
ftr-337	1072	18	same	same	ADJ
ftr-337	1072	19	time	time	NOUN
ftr-337	1072	20	providing	provide	VERB
ftr-337	1072	21	the	the	DET
ftr-337	1072	22	developer	developer	NOUN
ftr-337	1072	23	front	front	ADJ
ftr-337	1072	24	-	-	PUNCT
ftr-337	1072	25	end	end	NOUN
ftr-337	1072	26	financing	financing	NOUN
ftr-337	1072	27	.	.	PUNCT
ftr-337	1073	1	the	the	DET
ftr-337	1073	2	investors	investor	NOUN
ftr-337	1073	3	in	in	ADP
ftr-337	1073	4	the	the	DET
ftr-337	1073	5	project	project	NOUN
ftr-337	1073	6	in	in	ADP
ftr-337	1073	7	effect	effect	NOUN
ftr-337	1073	8	become	become	VERB
ftr-337	1073	9	“	"	PUNCT
ftr-337	1073	10	delegated	delegate	VERB
ftr-337	1073	11	monitors	monitor	NOUN
ftr-337	1073	12	.	.	PUNCT
ftr-337	1073	13	”	"	PUNCT
ftr-337	1074	1	see	see	VERB
ftr-337	1074	2	i	i	PRON
ftr-337	1074	3	d.	d.	PROPN
ftr-337	1074	4	at	at	ADP
ftr-337	1074	5	18	18	NUM
ftr-337	1074	6	.	.	PUNCT
ftr-337	1074	7	154	154	NUM
ftr-337	1074	8	.	.	PUNCT
ftr-337	1075	1	desai	desai	PROPN
ftr-337	1075	2	et	et	PROPN
ftr-337	1075	3	al	al	PROPN
ftr-337	1075	4	.	.	PROPN
ftr-337	1075	5	,	,	PUNCT
ftr-337	1075	6	investable	investable	ADJ
ftr-337	1075	7	tax	tax	NOUN
ftr-337	1075	8	credits	credit	NOUN
ftr-337	1075	9	,	,	PUNCT
ftr-337	1075	10	supra	supra	PROPN
ftr-337	1075	11	note	note	PROPN
ftr-337	1075	12	132	132	NUM
ftr-337	1075	13	,	,	PUNCT
ftr-337	1075	14	at	at	ADP
ftr-337	1075	15	10	10	NUM
ftr-337	1075	16	.	.	PUNCT
ftr-337	1076	1	a	a	DET
ftr-337	1076	2	further	further	ADJ
ftr-337	1076	3	advantage	advantage	NOUN
ftr-337	1076	4	relates	relate	VERB
ftr-337	1076	5	to	to	ADP
ftr-337	1076	6	the	the	DET
ftr-337	1076	7	requirement	requirement	NOUN
ftr-337	1076	8	under	under	ADP
ftr-337	1076	9	the	the	DET
ftr-337	1076	10	community	community	NOUN
ftr-337	1076	11	reinvestment	reinvestment	NOUN
ftr-337	1076	12	act	act	NOUN
ftr-337	1076	13	(	(	PUNCT
ftr-337	1076	14	“	"	PUNCT
ftr-337	1076	15	cra	cra	PROPN
ftr-337	1076	16	”	"	PUNCT
ftr-337	1076	17	)	)	PUNCT
ftr-337	1076	18	that	that	PRON
ftr-337	1076	19	banks	bank	NOUN
ftr-337	1076	20	provide	provide	VERB
ftr-337	1076	21	credit	credit	NOUN
ftr-337	1076	22	in	in	ADP
ftr-337	1076	23	their	their	PRON
ftr-337	1076	24	local	local	ADJ
ftr-337	1076	25	communities	community	NOUN
ftr-337	1076	26	.	.	PUNCT
ftr-337	1077	1	one	one	NUM
ftr-337	1077	2	metric	metric	NOUN
ftr-337	1077	3	on	on	ADP
ftr-337	1077	4	which	which	PRON
ftr-337	1077	5	banks	bank	NOUN
ftr-337	1077	6	are	be	AUX
ftr-337	1077	7	judged	judge	VERB
ftr-337	1077	8	is	be	AUX
ftr-337	1077	9	investments	investment	NOUN
ftr-337	1077	10	in	in	ADP
ftr-337	1077	11	low	low	ADJ
ftr-337	1077	12	-	-	PUNCT
ftr-337	1077	13	income	income	NOUN
ftr-337	1077	14	communities	community	NOUN
ftr-337	1077	15	.	.	PUNCT
ftr-337	1078	1	investments	investment	NOUN
ftr-337	1078	2	eligible	eligible	ADJ
ftr-337	1078	3	for	for	ADP
ftr-337	1078	4	the	the	DET
ftr-337	1078	5	lihtc	lihtc	NOUN
ftr-337	1078	6	can	can	AUX
ftr-337	1078	7	double	double	ADJ
ftr-337	1078	8	-	-	PUNCT
ftr-337	1078	9	count	count	NOUN
ftr-337	1078	10	towards	towards	ADP
ftr-337	1078	11	cra	cra	PROPN
ftr-337	1078	12	requirements	requirement	NOUN
ftr-337	1078	13	,	,	PUNCT
ftr-337	1078	14	thus	thus	ADV
ftr-337	1078	15	“	"	PUNCT
ftr-337	1078	16	open[ing	open[e	VERB
ftr-337	1078	17	]	]	X
ftr-337	1078	18	up	up	ADP
ftr-337	1078	19	the	the	DET
ftr-337	1078	20	possibility	possibility	NOUN
ftr-337	1078	21	that	that	SCONJ
ftr-337	1078	22	entities	entity	NOUN
ftr-337	1078	23	may	may	AUX
ftr-337	1078	24	be	be	AUX
ftr-337	1078	25	willing	willing	ADJ
ftr-337	1078	26	to	to	PART
ftr-337	1078	27	bid	bid	VERB
ftr-337	1078	28	the	the	DET
ftr-337	1078	29	price	price	NOUN
ftr-337	1078	30	of	of	ADP
ftr-337	1078	31	tax	tax	NOUN
ftr-337	1078	32	credits	credit	NOUN
ftr-337	1078	33	above	above	ADP
ftr-337	1078	34	their	their	PRON
ftr-337	1078	35	actuarially	actuarially	ADV
ftr-337	1078	36	fair	fair	ADJ
ftr-337	1078	37	value	value	NOUN
ftr-337	1078	38	as	as	SCONJ
ftr-337	1078	39	they	they	PRON
ftr-337	1078	40	can	can	AUX
ftr-337	1078	41	jointly	jointly	ADV
ftr-337	1078	42	realize	realize	VERB
ftr-337	1078	43	tax	tax	NOUN
ftr-337	1078	44	advantages	advantage	NOUN
ftr-337	1078	45	and	and	CCONJ
ftr-337	1078	46	fulfill	fulfill	NOUN
ftr-337	1078	47	cra	cra	PROPN
ftr-337	1078	48	obligations	obligation	NOUN
ftr-337	1078	49	.	.	PUNCT
ftr-337	1078	50	”	"	PUNCT
ftr-337	1079	1	i	i	PRON
ftr-337	1079	2	d.	d.	PROPN
ftr-337	1079	3	at	at	ADP
ftr-337	1079	4	17	17	NUM
ftr-337	1079	5	.	.	PUNCT
ftr-337	1079	6	155	155	NUM
ftr-337	1079	7	.	.	PUNCT
ftr-337	1080	1	i	i	PRON
ftr-337	1080	2	d.	d.	PROPN
ftr-337	1080	3	at	at	ADP
ftr-337	1080	4	31	31	NUM
ftr-337	1080	5	.	.	PUNCT
ftr-337	1081	1	156	156	NUM
ftr-337	1081	2	.	.	PUNCT
ftr-337	1082	1	i	i	PRON
ftr-337	1082	2	d.	d.	PROPN
ftr-337	1082	3	157	157	NUM
ftr-337	1082	4	.	.	PUNCT
ftr-337	1083	1	i	i	PRON
ftr-337	1083	2	d.	d.	PROPN
ftr-337	1083	3	at	at	ADP
ftr-337	1083	4	25	25	NUM
ftr-337	1083	5	.	.	PUNCT
ftr-337	1083	6	672	672	NUM
ftr-337	1083	7	florida	florida	PROPN
ftr-337	1083	8	tax	tax	NOUN
ftr-337	1083	9	review	review	NOUN
ftr-337	1083	10	[	[	X
ftr-337	1083	11	vol.12:9	vol.12:9	NOUN
ftr-337	1083	12	of	of	ADP
ftr-337	1083	13	reduced	reduced	ADJ
ftr-337	1083	14	demand	demand	NOUN
ftr-337	1083	15	due	due	ADP
ftr-337	1083	16	to	to	ADP
ftr-337	1083	17	a	a	DET
ftr-337	1083	18	general	general	ADJ
ftr-337	1083	19	downturn	downturn	NOUN
ftr-337	1083	20	in	in	ADP
ftr-337	1083	21	the	the	DET
ftr-337	1083	22	economy	economy	NOUN
ftr-337	1083	23	(	(	PUNCT
ftr-337	1083	24	i.e.	i.e.	X
ftr-337	1083	25	,	,	PUNCT
ftr-337	1083	26	fewer	few	ADJ
ftr-337	1083	27	investors	investor	NOUN
ftr-337	1083	28	with	with	ADP
ftr-337	1083	29	the	the	DET
ftr-337	1083	30	requisite	requisite	ADJ
ftr-337	1083	31	tax	tax	NOUN
ftr-337	1083	32	base	base	NOUN
ftr-337	1083	33	)	)	PUNCT
ftr-337	1083	34	similarly	similarly	ADV
ftr-337	1083	35	will	will	AUX
ftr-337	1083	36	negatively	negatively	ADV
ftr-337	1083	37	impact	impact	VERB
ftr-337	1083	38	prices	price	NOUN
ftr-337	1083	39	.	.	PUNCT
ftr-337	1084	1	finally	finally	ADV
ftr-337	1084	2	,	,	PUNCT
ftr-337	1084	3	syndication	syndication	NOUN
ftr-337	1084	4	and	and	CCONJ
ftr-337	1084	5	other	other	ADJ
ftr-337	1084	6	transaction	transaction	NOUN
ftr-337	1084	7	costs	cost	NOUN
ftr-337	1084	8	historically	historically	ADV
ftr-337	1084	9	have	have	AUX
ftr-337	1084	10	diverted	divert	VERB
ftr-337	1084	11	a	a	DET
ftr-337	1084	12	substantial	substantial	ADJ
ftr-337	1084	13	portion	portion	NOUN
ftr-337	1084	14	(	(	PUNCT
ftr-337	1084	15	up	up	ADP
ftr-337	1084	16	to	to	PART
ftr-337	1084	17	roughly	roughly	ADV
ftr-337	1084	18	30	30	NUM
ftr-337	1084	19	percent	percent	NOUN
ftr-337	1084	20	)	)	PUNCT
ftr-337	1084	21	of	of	ADP
ftr-337	1084	22	the	the	DET
ftr-337	1084	23	funds	fund	NOUN
ftr-337	1084	24	invested	invest	VERB
ftr-337	1084	25	in	in	ADP
ftr-337	1084	26	lowincome	lowincome	NOUN
ftr-337	1084	27	housing	housing	NOUN
ftr-337	1084	28	projects	project	NOUN
ftr-337	1084	29	away	away	ADV
ftr-337	1084	30	from	from	ADP
ftr-337	1084	31	the	the	DET
ftr-337	1084	32	projects	project	NOUN
ftr-337	1084	33	themselves	themselves	PRON
ftr-337	1084	34	.	.	PUNCT
ftr-337	1085	1	158	158	NUM
ftr-337	1085	2	4	4	NUM
ftr-337	1085	3	.	.	PUNCT
ftr-337	1085	4	section	section	NOUN
ftr-337	1085	5	1602	1602	NUM
ftr-337	1085	6	grant	grant	NOUN
ftr-337	1085	7	program	program	NOUN
ftr-337	1085	8	section	section	NOUN
ftr-337	1085	9	1602	1602	NUM
ftr-337	1085	10	of	of	ADP
ftr-337	1085	11	arra	arra	PROPN
ftr-337	1085	12	established	establish	VERB
ftr-337	1085	13	,	,	PUNCT
ftr-337	1085	14	for	for	ADP
ftr-337	1085	15	2009	2009	NUM
ftr-337	1085	16	only	only	ADV
ftr-337	1085	17	,	,	PUNCT
ftr-337	1085	18	a	a	DET
ftr-337	1085	19	grant	grant	NOUN
ftr-337	1085	20	program	program	NOUN
ftr-337	1085	21	under	under	ADP
ftr-337	1085	22	which	which	PRON
ftr-337	1085	23	states	state	NOUN
ftr-337	1085	24	could	could	AUX
ftr-337	1085	25	elect	elect	VERB
ftr-337	1085	26	to	to	PART
ftr-337	1085	27	receive	receive	VERB
ftr-337	1085	28	cash	cash	NOUN
ftr-337	1085	29	grants	grant	NOUN
ftr-337	1085	30	from	from	ADP
ftr-337	1085	31	the	the	DET
ftr-337	1085	32	federal	federal	ADJ
ftr-337	1085	33	government	government	NOUN
ftr-337	1085	34	in	in	ADP
ftr-337	1085	35	lieu	lieu	NOUN
ftr-337	1085	36	of	of	ADP
ftr-337	1085	37	an	an	DET
ftr-337	1085	38	allocation	allocation	NOUN
ftr-337	1085	39	of	of	ADP
ftr-337	1085	40	lihtcs	lihtcs	NOUN
ftr-337	1085	41	.	.	PUNCT
ftr-337	1086	1	159	159	NUM
ftr-337	1086	2	under	under	ADP
ftr-337	1086	3	the	the	DET
ftr-337	1086	4	section	section	NOUN
ftr-337	1086	5	1602	1602	NUM
ftr-337	1086	6	grant	grant	NOUN
ftr-337	1086	7	program	program	NOUN
ftr-337	1086	8	,	,	PUNCT
ftr-337	1086	9	a	a	DET
ftr-337	1086	10	grant	grant	NOUN
ftr-337	1086	11	was	be	AUX
ftr-337	1086	12	made	make	VERB
ftr-337	1086	13	from	from	ADP
ftr-337	1086	14	the	the	DET
ftr-337	1086	15	federal	federal	ADJ
ftr-337	1086	16	government	government	NOUN
ftr-337	1086	17	to	to	AUX
ftr-337	1086	18	designated	designate	VERB
ftr-337	1086	19	state	state	NOUN
ftr-337	1086	20	housing	housing	NOUN
ftr-337	1086	21	credit	credit	NOUN
ftr-337	1086	22	agencies	agency	NOUN
ftr-337	1086	23	.	.	PUNCT
ftr-337	1087	1	the	the	DET
ftr-337	1087	2	state	state	NOUN
ftr-337	1087	3	agencies	agency	NOUN
ftr-337	1087	4	then	then	ADV
ftr-337	1087	5	made	make	VERB
ftr-337	1087	6	cash	cash	NOUN
ftr-337	1087	7	subawards	subaward	NOUN
ftr-337	1087	8	to	to	ADP
ftr-337	1087	9	projects	project	NOUN
ftr-337	1087	10	qualifying	qualify	VERB
ftr-337	1087	11	for	for	ADP
ftr-337	1087	12	the	the	DET
ftr-337	1087	13	credit	credit	NOUN
ftr-337	1087	14	under	under	ADP
ftr-337	1087	15	section	section	NOUN
ftr-337	1087	16	42	42	NUM
ftr-337	1087	17	.	.	PUNCT
ftr-337	1088	1	the	the	DET
ftr-337	1088	2	states	state	NOUN
ftr-337	1088	3	were	be	AUX
ftr-337	1088	4	responsible	responsible	ADJ
ftr-337	1088	5	for	for	ADP
ftr-337	1088	6	developing	develop	VERB
ftr-337	1088	7	procedures	procedure	NOUN
ftr-337	1088	8	for	for	ADP
ftr-337	1088	9	making	make	VERB
ftr-337	1088	10	the	the	DET
ftr-337	1088	11	subawards	subaward	NOUN
ftr-337	1088	12	and	and	CCONJ
ftr-337	1088	13	for	for	ADP
ftr-337	1088	14	assuring	assure	VERB
ftr-337	1088	15	compliance	compliance	NOUN
ftr-337	1088	16	with	with	ADP
ftr-337	1088	17	the	the	DET
ftr-337	1088	18	section	section	NOUN
ftr-337	1088	19	42	42	NUM
ftr-337	1088	20	rules	rule	NOUN
ftr-337	1088	21	.	.	PUNCT
ftr-337	1089	1	the	the	DET
ftr-337	1089	2	taxpayer	taxpayer	NOUN
ftr-337	1089	3	’s	’s	PART
ftr-337	1089	4	basis	basis	NOUN
ftr-337	1089	5	in	in	ADP
ftr-337	1089	6	a	a	DET
ftr-337	1089	7	qualified	qualified	ADJ
ftr-337	1089	8	low	low	ADJ
ftr-337	1089	9	-	-	PUNCT
ftr-337	1089	10	income	income	NOUN
ftr-337	1089	11	building	building	NOUN
ftr-337	1089	12	was	be	AUX
ftr-337	1089	13	not	not	PART
ftr-337	1089	14	reduced	reduce	VERB
ftr-337	1089	15	by	by	ADP
ftr-337	1089	16	the	the	DET
ftr-337	1089	17	amount	amount	NOUN
ftr-337	1089	18	of	of	ADP
ftr-337	1089	19	any	any	DET
ftr-337	1089	20	grant	grant	NOUN
ftr-337	1089	21	subaward	subaward	NOUN
ftr-337	1089	22	.	.	PUNCT
ftr-337	1090	1	160	160	NUM
ftr-337	1090	2	moreover	moreover	ADV
ftr-337	1090	3	,	,	PUNCT
ftr-337	1090	4	“	"	PUNCT
ftr-337	1090	5	[	[	X
ftr-337	1090	6	b]ased	b]ase	VERB
ftr-337	1090	7	on	on	ADP
ftr-337	1090	8	the	the	DET
ftr-337	1090	9	legislative	legislative	ADJ
ftr-337	1090	10	history	history	NOUN
ftr-337	1090	11	of	of	ADP
ftr-337	1090	12	the	the	DET
ftr-337	1090	13	act	act	NOUN
ftr-337	1090	14	,	,	PUNCT
ftr-337	1090	15	”	"	PUNCT
ftr-337	1090	16	subawards	subaward	NOUN
ftr-337	1090	17	made	make	VERB
ftr-337	1090	18	pursuant	pursuant	ADJ
ftr-337	1090	19	to	to	ADP
ftr-337	1090	20	section	section	NOUN
ftr-337	1090	21	1602	1602	NUM
ftr-337	1090	22	were	be	AUX
ftr-337	1090	23	excluded	exclude	VERB
ftr-337	1090	24	from	from	ADP
ftr-337	1090	25	the	the	DET
ftr-337	1090	26	gross	gross	ADJ
ftr-337	1090	27	income	income	NOUN
ftr-337	1090	28	of	of	ADP
ftr-337	1090	29	recipients	recipient	NOUN
ftr-337	1090	30	and	and	CCONJ
ftr-337	1090	31	were	be	AUX
ftr-337	1090	32	exempt	exempt	ADJ
ftr-337	1090	33	from	from	ADP
ftr-337	1090	34	taxation	taxation	NOUN
ftr-337	1090	35	.	.	PUNCT
ftr-337	1091	1	161	161	NUM
ftr-337	1091	2	arra	arra	PROPN
ftr-337	1091	3	also	also	ADV
ftr-337	1091	4	established	establish	VERB
ftr-337	1091	5	tax	tax	NOUN
ftr-337	1091	6	credit	credit	NOUN
ftr-337	1091	7	assistance	assistance	NOUN
ftr-337	1091	8	program	program	NOUN
ftr-337	1091	9	(	(	PUNCT
ftr-337	1091	10	“	"	PUNCT
ftr-337	1091	11	tcap	tcap	NOUN
ftr-337	1091	12	”	"	PUNCT
ftr-337	1091	13	)	)	PUNCT
ftr-337	1091	14	grants	grant	NOUN
ftr-337	1091	15	administered	administer	VERB
ftr-337	1091	16	by	by	ADP
ftr-337	1091	17	state	state	NOUN
ftr-337	1091	18	agencies	agency	NOUN
ftr-337	1091	19	under	under	ADP
ftr-337	1091	20	which	which	PRON
ftr-337	1091	21	grants	grant	NOUN
ftr-337	1091	22	were	be	AUX
ftr-337	1091	23	available	available	ADJ
ftr-337	1091	24	158	158	NUM
ftr-337	1091	25	.	.	PUNCT
ftr-337	1092	1	according	accord	VERB
ftr-337	1092	2	to	to	ADP
ftr-337	1092	3	the	the	DET
ftr-337	1092	4	desai	desai	PROPN
ftr-337	1092	5	study	study	PROPN
ftr-337	1092	6	,	,	PUNCT
ftr-337	1092	7	“	"	PUNCT
ftr-337	1092	8	syndication	syndication	NOUN
ftr-337	1092	9	costs	cost	NOUN
ftr-337	1092	10	may	may	AUX
ftr-337	1092	11	consume	consume	VERB
ftr-337	1092	12	1027	1027	NUM
ftr-337	1092	13	%	%	NOUN
ftr-337	1092	14	of	of	ADP
ftr-337	1092	15	equity	equity	NOUN
ftr-337	1092	16	invested	invest	VERB
ftr-337	1092	17	in	in	ADP
ftr-337	1092	18	low	low	ADJ
ftr-337	1092	19	-	-	PUNCT
ftr-337	1092	20	income	income	NOUN
ftr-337	1092	21	housing	housing	NOUN
ftr-337	1092	22	credit	credit	NOUN
ftr-337	1092	23	projects	project	NOUN
ftr-337	1092	24	”	"	PUNCT
ftr-337	1092	25	(	(	PUNCT
ftr-337	1092	26	citing	cite	VERB
ftr-337	1092	27	a	a	DET
ftr-337	1092	28	1997	1997	NUM
ftr-337	1092	29	gao	gao	PROPN
ftr-337	1092	30	study	study	NOUN
ftr-337	1092	31	)	)	PUNCT
ftr-337	1092	32	.	.	PUNCT
ftr-337	1093	1	desai	desai	PROPN
ftr-337	1093	2	et	et	PROPN
ftr-337	1093	3	al	al	PROPN
ftr-337	1093	4	.	.	PROPN
ftr-337	1093	5	,	,	PUNCT
ftr-337	1093	6	investable	investable	ADJ
ftr-337	1093	7	tax	tax	NOUN
ftr-337	1093	8	credits	credit	NOUN
ftr-337	1093	9	,	,	PUNCT
ftr-337	1093	10	supra	supra	PROPN
ftr-337	1093	11	note	note	PROPN
ftr-337	1093	12	132	132	NUM
ftr-337	1093	13	,	,	PUNCT
ftr-337	1093	14	at	at	ADP
ftr-337	1093	15	26	26	NUM
ftr-337	1093	16	.	.	PUNCT
ftr-337	1094	1	a	a	DET
ftr-337	1094	2	second	second	ADJ
ftr-337	1094	3	study	study	NOUN
ftr-337	1094	4	cited	cite	VERB
ftr-337	1094	5	by	by	ADP
ftr-337	1094	6	desai	desai	PROPN
ftr-337	1094	7	study	study	PROPN
ftr-337	1094	8	(	(	PUNCT
ftr-337	1094	9	cummings	cumming	NOUN
ftr-337	1094	10	and	and	CCONJ
ftr-337	1094	11	dipasquale	dipasquale	ADJ
ftr-337	1094	12	(	(	PUNCT
ftr-337	1094	13	1997	1997	NUM
ftr-337	1094	14	)	)	PUNCT
ftr-337	1094	15	)	)	PUNCT
ftr-337	1094	16	found	find	VERB
ftr-337	1094	17	that	that	SCONJ
ftr-337	1094	18	“	"	PUNCT
ftr-337	1094	19	the	the	DET
ftr-337	1094	20	average	average	ADJ
ftr-337	1094	21	ratio	ratio	NOUN
ftr-337	1094	22	of	of	ADP
ftr-337	1094	23	net	net	ADJ
ftr-337	1094	24	equity	equity	NOUN
ftr-337	1094	25	to	to	ADP
ftr-337	1094	26	gross	gross	ADJ
ftr-337	1094	27	equity	equity	NOUN
ftr-337	1094	28	.	.	PUNCT
ftr-337	1094	29	.	.	PUNCT
ftr-337	1094	30	.	.	PUNCT
ftr-337	1095	1	is	be	AUX
ftr-337	1095	2	0.71	0.71	NUM
ftr-337	1095	3	.	.	PUNCT
ftr-337	1095	4	”	"	PUNCT
ftr-337	1096	1	i	i	PRON
ftr-337	1096	2	d.	d.	PROPN
ftr-337	1096	3	159	159	NUM
ftr-337	1096	4	.	.	PUNCT
ftr-337	1097	1	arra	arra	PROPN
ftr-337	1097	2	2009	2009	NUM
ftr-337	1097	3	,	,	PUNCT
ftr-337	1097	4	supra	supra	PROPN
ftr-337	1097	5	note	note	PROPN
ftr-337	1097	6	28	28	NUM
ftr-337	1097	7	,	,	PUNCT
ftr-337	1097	8	§	§	PROPN
ftr-337	1097	9	1602	1602	NUM
ftr-337	1097	10	,	,	PUNCT
ftr-337	1097	11	123	123	NUM
ftr-337	1097	12	stat	stat	NOUN
ftr-337	1097	13	.	.	PUNCT
ftr-337	1098	1	at	at	ADP
ftr-337	1098	2	362–64	362–64	NUM
ftr-337	1098	3	.	.	PUNCT
ftr-337	1099	1	in	in	ADP
ftr-337	1099	2	addition	addition	NOUN
ftr-337	1099	3	,	,	PUNCT
ftr-337	1099	4	section	section	NOUN
ftr-337	1099	5	3022	3022	NUM
ftr-337	1099	6	of	of	ADP
ftr-337	1099	7	the	the	DET
ftr-337	1099	8	housing	housing	NOUN
ftr-337	1099	9	and	and	CCONJ
ftr-337	1099	10	economic	economic	ADJ
ftr-337	1099	11	recovery	recovery	NOUN
ftr-337	1099	12	act	act	NOUN
ftr-337	1099	13	of	of	ADP
ftr-337	1099	14	2008	2008	NUM
ftr-337	1099	15	provided	provide	VERB
ftr-337	1099	16	that	that	SCONJ
ftr-337	1099	17	the	the	DET
ftr-337	1099	18	low	low	ADJ
ftr-337	1099	19	-	-	PUNCT
ftr-337	1099	20	income	income	NOUN
ftr-337	1099	21	housing	housing	NOUN
ftr-337	1099	22	tax	tax	NOUN
ftr-337	1099	23	credit	credit	NOUN
ftr-337	1099	24	and	and	CCONJ
ftr-337	1099	25	rehabilitation	rehabilitation	NOUN
ftr-337	1099	26	credit	credit	NOUN
ftr-337	1099	27	could	could	AUX
ftr-337	1099	28	offset	offset	VERB
ftr-337	1099	29	alternative	alternative	ADJ
ftr-337	1099	30	minimum	minimum	ADJ
ftr-337	1099	31	tax	tax	NOUN
ftr-337	1099	32	liability	liability	NOUN
ftr-337	1099	33	.	.	PUNCT
ftr-337	1100	1	hera	hera	PROPN
ftr-337	1100	2	2008	2008	NUM
ftr-337	1100	3	,	,	PUNCT
ftr-337	1100	4	supra	supra	PROPN
ftr-337	1100	5	note	note	NOUN
ftr-337	1100	6	130	130	NUM
ftr-337	1100	7	,	,	PUNCT
ftr-337	1100	8	§	§	PROPN
ftr-337	1100	9	3022	3022	NUM
ftr-337	1100	10	,	,	PUNCT
ftr-337	1100	11	122	122	NUM
ftr-337	1100	12	stat	stat	NOUN
ftr-337	1100	13	.	.	PUNCT
ftr-337	1101	1	at	at	ADP
ftr-337	1101	2	2893–94	2893–94	NOUN
ftr-337	1101	3	.	.	PUNCT
ftr-337	1102	1	fannie	fannie	PROPN
ftr-337	1102	2	mae	mae	PROPN
ftr-337	1102	3	,	,	PUNCT
ftr-337	1102	4	one	one	NUM
ftr-337	1102	5	of	of	ADP
ftr-337	1102	6	the	the	DET
ftr-337	1102	7	largest	large	ADJ
ftr-337	1102	8	consumers	consumer	NOUN
ftr-337	1102	9	of	of	ADP
ftr-337	1102	10	low	low	ADJ
ftr-337	1102	11	-	-	PUNCT
ftr-337	1102	12	income	income	NOUN
ftr-337	1102	13	housing	housing	NOUN
ftr-337	1102	14	credits	credit	NOUN
ftr-337	1102	15	,	,	PUNCT
ftr-337	1102	16	had	have	AUX
ftr-337	1102	17	previously	previously	ADV
ftr-337	1102	18	announced	announce	VERB
ftr-337	1102	19	that	that	SCONJ
ftr-337	1102	20	it	it	PRON
ftr-337	1102	21	might	might	AUX
ftr-337	1102	22	be	be	AUX
ftr-337	1102	23	subject	subject	ADJ
ftr-337	1102	24	to	to	ADP
ftr-337	1102	25	the	the	DET
ftr-337	1102	26	alternative	alternative	ADJ
ftr-337	1102	27	minimum	minimum	ADJ
ftr-337	1102	28	tax	tax	NOUN
ftr-337	1102	29	,	,	PUNCT
ftr-337	1102	30	which	which	PRON
ftr-337	1102	31	may	may	AUX
ftr-337	1102	32	have	have	AUX
ftr-337	1102	33	depressed	depress	VERB
ftr-337	1102	34	the	the	DET
ftr-337	1102	35	demand	demand	NOUN
ftr-337	1102	36	for	for	ADP
ftr-337	1102	37	lihtcs	lihtcs	NOUN
ftr-337	1102	38	and	and	CCONJ
ftr-337	1102	39	contributed	contribute	VERB
ftr-337	1102	40	to	to	ADP
ftr-337	1102	41	the	the	DET
ftr-337	1102	42	overall	overall	ADJ
ftr-337	1102	43	decline	decline	NOUN
ftr-337	1102	44	in	in	ADP
ftr-337	1102	45	credit	credit	NOUN
ftr-337	1102	46	prices	price	NOUN
ftr-337	1102	47	in	in	ADP
ftr-337	1102	48	2007	2007	NUM
ftr-337	1102	49	and	and	CCONJ
ftr-337	1102	50	2008	2008	NUM
ftr-337	1102	51	.	.	PUNCT
ftr-337	1103	1	desai	desai	PROPN
ftr-337	1103	2	,	,	PUNCT
ftr-337	1103	3	et	et	PROPN
ftr-337	1103	4	al	al	PROPN
ftr-337	1103	5	.	.	PROPN
ftr-337	1103	6	,	,	PUNCT
ftr-337	1103	7	investable	investable	ADJ
ftr-337	1103	8	tax	tax	NOUN
ftr-337	1103	9	credits	credit	NOUN
ftr-337	1103	10	,	,	PUNCT
ftr-337	1103	11	supra	supra	PROPN
ftr-337	1103	12	note	note	PROPN
ftr-337	1103	13	132	132	NUM
ftr-337	1103	14	,	,	PUNCT
ftr-337	1103	15	at	at	ADP
ftr-337	1103	16	30	30	NUM
ftr-337	1103	17	.	.	PUNCT
ftr-337	1104	1	fannie	fannie	PROPN
ftr-337	1104	2	mae	mae	PROPN
ftr-337	1104	3	had	have	AUX
ftr-337	1104	4	invested	invest	VERB
ftr-337	1104	5	$	$	SYM
ftr-337	1104	6	620.5	620.5	NUM
ftr-337	1104	7	million	million	NUM
ftr-337	1104	8	in	in	ADP
ftr-337	1104	9	tax	tax	NOUN
ftr-337	1104	10	credits	credit	NOUN
ftr-337	1104	11	in	in	ADP
ftr-337	1104	12	the	the	DET
ftr-337	1104	13	first	first	ADJ
ftr-337	1104	14	six	six	NUM
ftr-337	1104	15	months	month	NOUN
ftr-337	1104	16	of	of	ADP
ftr-337	1104	17	2007	2007	NUM
ftr-337	1104	18	,	,	PUNCT
ftr-337	1104	19	but	but	CCONJ
ftr-337	1104	20	only	only	ADV
ftr-337	1104	21	$	$	SYM
ftr-337	1104	22	10	10	NUM
ftr-337	1104	23	million	million	NUM
ftr-337	1104	24	in	in	ADP
ftr-337	1104	25	the	the	DET
ftr-337	1104	26	first	first	ADJ
ftr-337	1104	27	six	six	NUM
ftr-337	1104	28	months	month	NOUN
ftr-337	1104	29	of	of	ADP
ftr-337	1104	30	2008	2008	NUM
ftr-337	1104	31	.	.	PUNCT
ftr-337	1105	1	donna	donna	PROPN
ftr-337	1105	2	kimura	kimura	PROPN
ftr-337	1105	3	,	,	PUNCT
ftr-337	1105	4	syndicators	syndicator	NOUN
ftr-337	1105	5	foresee	foresee	VERB
ftr-337	1105	6	muted	mute	VERB
ftr-337	1105	7	second	second	ADJ
ftr-337	1105	8	half	half	NOUN
ftr-337	1105	9	,	,	PUNCT
ftr-337	1105	10	apartment	apartment	NOUN
ftr-337	1105	11	fin	fin	NOUN
ftr-337	1105	12	.	.	PUNCT
ftr-337	1106	1	today	today	NOUN
ftr-337	1106	2	(	(	PUNCT
ftr-337	1106	3	october	october	PROPN
ftr-337	1106	4	2008	2008	NUM
ftr-337	1106	5	)	)	PUNCT
ftr-337	1106	6	,	,	PUNCT
ftr-337	1106	7	http://www.housingfinance.com/aft/articles/2008/oct/1008-capital-tax-credit.htm	http://www.housingfinance.com/aft/articles/2008/oct/1008-capital-tax-credit.htm	PROPN
ftr-337	1106	8	.	.	PUNCT
ftr-337	1106	9	160	160	NUM
ftr-337	1106	10	.	.	PUNCT
ftr-337	1106	11	see	see	VERB
ftr-337	1106	12	i.r.c	i.r.c	NOUN
ftr-337	1106	13	.	.	PUNCT
ftr-337	1107	1	§	§	PROPN
ftr-337	1107	2	42(i)(9)(b	42(i)(9)(b	PROPN
ftr-337	1107	3	)	)	PUNCT
ftr-337	1107	4	(	(	PUNCT
ftr-337	1107	5	added	add	VERB
ftr-337	1107	6	by	by	ADP
ftr-337	1107	7	arra	arra	PROPN
ftr-337	1107	8	2009	2009	NUM
ftr-337	1107	9	,	,	PUNCT
ftr-337	1107	10	supra	supra	PROPN
ftr-337	1107	11	note	note	PROPN
ftr-337	1107	12	28	28	NUM
ftr-337	1107	13	,	,	PUNCT
ftr-337	1107	14	§	§	PROPN
ftr-337	1107	15	1401	1401	NUM
ftr-337	1107	16	,	,	PUNCT
ftr-337	1107	17	123	123	NUM
ftr-337	1107	18	stat	stat	NOUN
ftr-337	1107	19	.	.	PUNCT
ftr-337	1108	1	at	at	ADP
ftr-337	1108	2	352	352	NUM
ftr-337	1108	3	)	)	PUNCT
ftr-337	1108	4	.	.	PUNCT
ftr-337	1109	1	161	161	NUM
ftr-337	1109	2	.	.	PUNCT
ftr-337	1110	1	notice	notice	VERB
ftr-337	1110	2	2010	2010	NUM
ftr-337	1110	3	-	-	SYM
ftr-337	1110	4	18	18	NUM
ftr-337	1110	5	,	,	PUNCT
ftr-337	1110	6	2010	2010	NUM
ftr-337	1110	7	-	-	SYM
ftr-337	1110	8	14	14	NUM
ftr-337	1110	9	i.r.b	i.r.b	NOUN
ftr-337	1110	10	.	.	PUNCT
ftr-337	1111	1	525	525	NUM
ftr-337	1111	2	.	.	NOUN
ftr-337	1111	3	2012	2012	NUM
ftr-337	1111	4	]	]	PUNCT
ftr-337	1111	5	monetization	monetization	NOUN
ftr-337	1111	6	of	of	ADP
ftr-337	1111	7	business	business	NOUN
ftr-337	1111	8	tax	tax	NOUN
ftr-337	1111	9	credits	credit	NOUN
ftr-337	1111	10	673	673	NUM
ftr-337	1111	11	until	until	ADP
ftr-337	1111	12	september	september	PROPN
ftr-337	1111	13	2011	2011	NUM
ftr-337	1111	14	.	.	PUNCT
ftr-337	1112	1	162	162	NUM
ftr-337	1113	1	in	in	ADP
ftr-337	1113	2	contrast	contrast	NOUN
ftr-337	1113	3	to	to	ADP
ftr-337	1113	4	the	the	DET
ftr-337	1113	5	section	section	NOUN
ftr-337	1113	6	1602	1602	NUM
ftr-337	1113	7	grants	grant	NOUN
ftr-337	1113	8	,	,	PUNCT
ftr-337	1113	9	the	the	DET
ftr-337	1113	10	tcap	tcap	NOUN
ftr-337	1113	11	grants	grant	NOUN
ftr-337	1113	12	were	be	AUX
ftr-337	1113	13	includible	includible	ADJ
ftr-337	1113	14	in	in	ADP
ftr-337	1113	15	gross	gross	ADJ
ftr-337	1113	16	income	income	NOUN
ftr-337	1113	17	.	.	PUNCT
ftr-337	1114	1	163	163	NUM
ftr-337	1114	2	e.	e.	PROPN
ftr-337	1114	3	the	the	DET
ftr-337	1114	4	new	new	ADJ
ftr-337	1114	5	markets	market	NOUN
ftr-337	1114	6	tax	tax	NOUN
ftr-337	1114	7	credit	credit	NOUN
ftr-337	1114	8	like	like	ADP
ftr-337	1114	9	the	the	DET
ftr-337	1114	10	lihtc	lihtc	NOUN
ftr-337	1114	11	,	,	PUNCT
ftr-337	1114	12	the	the	DET
ftr-337	1114	13	new	new	ADJ
ftr-337	1114	14	markets	market	NOUN
ftr-337	1114	15	tax	tax	NOUN
ftr-337	1114	16	credit	credit	NOUN
ftr-337	1114	17	(	(	PUNCT
ftr-337	1114	18	“	"	PUNCT
ftr-337	1114	19	nmtc	nmtc	NOUN
ftr-337	1114	20	”	"	PUNCT
ftr-337	1114	21	)	)	PUNCT
ftr-337	1114	22	,	,	PUNCT
ftr-337	1114	23	enacted	enact	VERB
ftr-337	1114	24	pursuant	pursuant	ADV
ftr-337	1114	25	to	to	ADP
ftr-337	1114	26	the	the	DET
ftr-337	1114	27	community	community	NOUN
ftr-337	1114	28	renewal	renewal	NOUN
ftr-337	1114	29	tax	tax	NOUN
ftr-337	1114	30	relief	relief	NOUN
ftr-337	1114	31	act	act	NOUN
ftr-337	1114	32	of	of	ADP
ftr-337	1114	33	2000	2000	NUM
ftr-337	1114	34	and	and	CCONJ
ftr-337	1114	35	codified	codify	VERB
ftr-337	1114	36	as	as	ADP
ftr-337	1114	37	section	section	NOUN
ftr-337	1114	38	45d	45d	PROPN
ftr-337	1114	39	,	,	PUNCT
ftr-337	1114	40	164	164	NUM
ftr-337	1114	41	ostensibly	ostensibly	ADV
ftr-337	1114	42	is	be	AUX
ftr-337	1114	43	geared	gear	VERB
ftr-337	1114	44	to	to	PART
ftr-337	1114	45	benefit	benefit	VERB
ftr-337	1114	46	the	the	DET
ftr-337	1114	47	low	low	ADJ
ftr-337	1114	48	-	-	PUNCT
ftr-337	1114	49	income	income	NOUN
ftr-337	1114	50	community	community	NOUN
ftr-337	1114	51	.	.	PUNCT
ftr-337	1115	1	its	its	PRON
ftr-337	1115	2	purpose	purpose	NOUN
ftr-337	1115	3	is	be	AUX
ftr-337	1115	4	to	to	PART
ftr-337	1115	5	secure	secure	VERB
ftr-337	1115	6	“	"	PUNCT
ftr-337	1115	7	qualified	qualified	ADJ
ftr-337	1115	8	equity	equity	NOUN
ftr-337	1115	9	investments	investment	NOUN
ftr-337	1115	10	”	"	PUNCT
ftr-337	1115	11	for	for	ADP
ftr-337	1115	12	“	"	PUNCT
ftr-337	1115	13	target	target	NOUN
ftr-337	1115	14	populations	population	NOUN
ftr-337	1115	15	”	"	PUNCT
ftr-337	1115	16	within	within	ADP
ftr-337	1115	17	the	the	DET
ftr-337	1115	18	“	"	PUNCT
ftr-337	1115	19	low	low	ADJ
ftr-337	1115	20	-	-	PUNCT
ftr-337	1115	21	income	income	NOUN
ftr-337	1115	22	community	community	NOUN
ftr-337	1115	23	”	"	PUNCT
ftr-337	1115	24	via	via	ADP
ftr-337	1115	25	the	the	DET
ftr-337	1115	26	provision	provision	NOUN
ftr-337	1115	27	of	of	ADP
ftr-337	1115	28	a	a	DET
ftr-337	1115	29	tax	tax	NOUN
ftr-337	1115	30	credit	credit	NOUN
ftr-337	1115	31	.	.	PUNCT
ftr-337	1116	1	165	165	NUM
ftr-337	1116	2	the	the	DET
ftr-337	1116	3	provision	provision	NOUN
ftr-337	1116	4	is	be	AUX
ftr-337	1116	5	structured	structure	VERB
ftr-337	1116	6	to	to	PART
ftr-337	1116	7	provide	provide	VERB
ftr-337	1116	8	a	a	DET
ftr-337	1116	9	tax	tax	NOUN
ftr-337	1116	10	credit	credit	NOUN
ftr-337	1116	11	in	in	ADP
ftr-337	1116	12	an	an	DET
ftr-337	1116	13	amount	amount	NOUN
ftr-337	1116	14	equal	equal	ADJ
ftr-337	1116	15	to	to	ADP
ftr-337	1116	16	39	39	NUM
ftr-337	1116	17	percent	percent	NOUN
ftr-337	1116	18	of	of	ADP
ftr-337	1116	19	a	a	DET
ftr-337	1116	20	taxpayer	taxpayer	NOUN
ftr-337	1116	21	’s	’s	PART
ftr-337	1116	22	equity	equity	NOUN
ftr-337	1116	23	investment	investment	NOUN
ftr-337	1116	24	over	over	ADP
ftr-337	1116	25	a	a	DET
ftr-337	1116	26	seven	seven	NUM
ftr-337	1116	27	-	-	PUNCT
ftr-337	1116	28	year	year	NOUN
ftr-337	1116	29	period	period	NOUN
ftr-337	1116	30	in	in	ADP
ftr-337	1116	31	return	return	NOUN
ftr-337	1116	32	for	for	ADP
ftr-337	1116	33	investment	investment	NOUN
ftr-337	1116	34	in	in	ADP
ftr-337	1116	35	low	low	ADJ
ftr-337	1116	36	-	-	PUNCT
ftr-337	1116	37	income	income	NOUN
ftr-337	1116	38	communities	community	NOUN
ftr-337	1116	39	.	.	PUNCT
ftr-337	1117	1	166	166	NUM
ftr-337	1117	2	the	the	DET
ftr-337	1117	3	amount	amount	NOUN
ftr-337	1117	4	of	of	ADP
ftr-337	1117	5	available	available	ADJ
ftr-337	1117	6	nmtcs	nmtcs	NOUN
ftr-337	1117	7	is	be	AUX
ftr-337	1117	8	a	a	DET
ftr-337	1117	9	function	function	NOUN
ftr-337	1117	10	of	of	ADP
ftr-337	1117	11	the	the	DET
ftr-337	1117	12	authority	authority	NOUN
ftr-337	1117	13	granted	grant	VERB
ftr-337	1117	14	to	to	ADP
ftr-337	1117	15	the	the	DET
ftr-337	1117	16	treasury	treasury	PROPN
ftr-337	1117	17	department	department	PROPN
ftr-337	1117	18	.	.	PUNCT
ftr-337	1118	1	the	the	DET
ftr-337	1118	2	initial	initial	ADJ
ftr-337	1118	3	grant	grant	NOUN
ftr-337	1118	4	of	of	ADP
ftr-337	1118	5	authority	authority	NOUN
ftr-337	1118	6	for	for	ADP
ftr-337	1118	7	investments	investment	NOUN
ftr-337	1118	8	during	during	ADP
ftr-337	1118	9	the	the	DET
ftr-337	1118	10	2001	2001	NUM
ftr-337	1118	11	to	to	ADP
ftr-337	1118	12	2007	2007	NUM
ftr-337	1118	13	period	period	NOUN
ftr-337	1118	14	was	be	AUX
ftr-337	1118	15	$	$	SYM
ftr-337	1118	16	15	15	NUM
ftr-337	1118	17	billion	billion	NUM
ftr-337	1118	18	(	(	PUNCT
ftr-337	1118	19	$	$	SYM
ftr-337	1118	20	5.85	5.85	NUM
ftr-337	1118	21	billion	billion	NUM
ftr-337	1118	22	in	in	ADP
ftr-337	1118	23	credits	credit	NOUN
ftr-337	1118	24	)	)	PUNCT
ftr-337	1118	25	.	.	PUNCT
ftr-337	1119	1	since	since	SCONJ
ftr-337	1119	2	then	then	ADV
ftr-337	1119	3	,	,	PUNCT
ftr-337	1119	4	the	the	DET
ftr-337	1119	5	treasury	treasury	NOUN
ftr-337	1119	6	has	have	AUX
ftr-337	1119	7	reserved	reserve	VERB
ftr-337	1119	8	additional	additional	ADJ
ftr-337	1119	9	grants	grant	NOUN
ftr-337	1119	10	of	of	ADP
ftr-337	1119	11	authority	authority	NOUN
ftr-337	1119	12	of	of	ADP
ftr-337	1119	13	$	$	SYM
ftr-337	1119	14	5	5	NUM
ftr-337	1119	15	billion	billion	NUM
ftr-337	1119	16	of	of	ADP
ftr-337	1119	17	investment	investment	NOUN
ftr-337	1119	18	for	for	ADP
ftr-337	1119	19	each	each	PRON
ftr-337	1119	20	of	of	ADP
ftr-337	1119	21	2008	2008	NUM
ftr-337	1119	22	and	and	CCONJ
ftr-337	1119	23	2009	2009	NUM
ftr-337	1119	24	and	and	CCONJ
ftr-337	1119	25	$	$	SYM
ftr-337	1119	26	3.5	3.5	NUM
ftr-337	1119	27	billion	billion	NUM
ftr-337	1119	28	of	of	ADP
ftr-337	1119	29	investment	investment	NOUN
ftr-337	1119	30	for	for	ADP
ftr-337	1119	31	each	each	PRON
ftr-337	1119	32	of	of	ADP
ftr-337	1119	33	2010	2010	NUM
ftr-337	1119	34	and	and	CCONJ
ftr-337	1119	35	2011	2011	NUM
ftr-337	1119	36	.	.	PUNCT
ftr-337	1120	1	pursuant	pursuant	ADJ
ftr-337	1120	2	to	to	ADP
ftr-337	1120	3	a	a	DET
ftr-337	1120	4	delegation	delegation	NOUN
ftr-337	1120	5	of	of	ADP
ftr-337	1120	6	authority	authority	NOUN
ftr-337	1120	7	,	,	PUNCT
ftr-337	1120	8	the	the	DET
ftr-337	1120	9	tax	tax	NOUN
ftr-337	1120	10	credits	credit	NOUN
ftr-337	1120	11	are	be	AUX
ftr-337	1120	12	distributed	distribute	VERB
ftr-337	1120	13	by	by	ADP
ftr-337	1120	14	the	the	DET
ftr-337	1120	15	community	community	NOUN
ftr-337	1120	16	development	development	PROPN
ftr-337	1120	17	fund	fund	PROPN
ftr-337	1120	18	initiative	initiative	NOUN
ftr-337	1120	19	(	(	PUNCT
ftr-337	1120	20	“	"	PUNCT
ftr-337	1120	21	cdfi	cdfi	PROPN
ftr-337	1120	22	”	"	PUNCT
ftr-337	1120	23	)	)	PUNCT
ftr-337	1120	24	to	to	ADP
ftr-337	1120	25	qualified	qualified	ADJ
ftr-337	1120	26	investor	investor	NOUN
ftr-337	1120	27	groups	group	NOUN
ftr-337	1120	28	in	in	ADP
ftr-337	1120	29	rounds	round	NOUN
ftr-337	1120	30	.	.	PUNCT
ftr-337	1121	1	under	under	ADP
ftr-337	1121	2	section	section	NOUN
ftr-337	1121	3	45d	45d	PROPN
ftr-337	1121	4	,	,	PUNCT
ftr-337	1121	5	an	an	DET
ftr-337	1121	6	investor	investor	NOUN
ftr-337	1121	7	must	must	AUX
ftr-337	1121	8	make	make	VERB
ftr-337	1121	9	a	a	DET
ftr-337	1121	10	“	"	PUNCT
ftr-337	1121	11	qualified	qualified	ADJ
ftr-337	1121	12	equity	equity	NOUN
ftr-337	1121	13	investment	investment	NOUN
ftr-337	1121	14	”	"	PUNCT
ftr-337	1121	15	(	(	PUNCT
ftr-337	1121	16	“	"	PUNCT
ftr-337	1121	17	qei	qei	NOUN
ftr-337	1121	18	”	"	PUNCT
ftr-337	1121	19	)	)	PUNCT
ftr-337	1121	20	167	167	NUM
ftr-337	1121	21	in	in	ADP
ftr-337	1121	22	cash	cash	NOUN
ftr-337	1121	23	into	into	ADP
ftr-337	1121	24	a	a	DET
ftr-337	1121	25	“	"	PUNCT
ftr-337	1121	26	qualified	qualified	ADJ
ftr-337	1121	27	community	community	NOUN
ftr-337	1121	28	development	development	NOUN
ftr-337	1121	29	162	162	NUM
ftr-337	1121	30	.	.	PUNCT
ftr-337	1122	1	arra	arra	PROPN
ftr-337	1122	2	2009	2009	NUM
ftr-337	1122	3	,	,	PUNCT
ftr-337	1122	4	supra	supra	PROPN
ftr-337	1122	5	note	note	PROPN
ftr-337	1122	6	28	28	NUM
ftr-337	1122	7	,	,	PUNCT
ftr-337	1122	8	tit	tit	NOUN
ftr-337	1122	9	.	.	PUNCT
ftr-337	1123	1	xii	xii	NOUN
ftr-337	1123	2	,	,	PUNCT
ftr-337	1123	3	123	123	NUM
ftr-337	1123	4	stat	stat	NOUN
ftr-337	1123	5	.	.	PUNCT
ftr-337	1124	1	at	at	ADP
ftr-337	1124	2	203–26	203–26	NUM
ftr-337	1124	3	.	.	PUNCT
ftr-337	1125	1	163	163	NUM
ftr-337	1125	2	.	.	PUNCT
ftr-337	1126	1	see	see	VERB
ftr-337	1126	2	,	,	PUNCT
ftr-337	1126	3	e.g.	e.g.	ADV
ftr-337	1126	4	,	,	PUNCT
ftr-337	1126	5	i.r.s	i.r.s	NOUN
ftr-337	1126	6	.	.	PUNCT
ftr-337	1127	1	chief	chief	ADJ
ftr-337	1127	2	couns	coun	NOUN
ftr-337	1127	3	.	.	PUNCT
ftr-337	1128	1	adv	adv	PROPN
ftr-337	1128	2	.	.	PUNCT
ftr-337	1129	1	2011	2011	NUM
ftr-337	1129	2	-	-	SYM
ftr-337	1129	3	06	06	NUM
ftr-337	1129	4	-	-	PUNCT
ftr-337	1129	5	008	008	NUM
ftr-337	1129	6	(	(	PUNCT
ftr-337	1129	7	feb	feb	PROPN
ftr-337	1129	8	.	.	PROPN
ftr-337	1129	9	11	11	NUM
ftr-337	1129	10	,	,	PUNCT
ftr-337	1129	11	2011	2011	NUM
ftr-337	1129	12	)	)	PUNCT
ftr-337	1129	13	.	.	PUNCT
ftr-337	1130	1	164	164	NUM
ftr-337	1130	2	.	.	PUNCT
ftr-337	1131	1	see	see	VERB
ftr-337	1131	2	community	community	NOUN
ftr-337	1131	3	renewal	renewal	NOUN
ftr-337	1131	4	tax	tax	NOUN
ftr-337	1131	5	relief	relief	NOUN
ftr-337	1131	6	act	act	NOUN
ftr-337	1131	7	of	of	ADP
ftr-337	1131	8	2000	2000	NUM
ftr-337	1131	9	,	,	PUNCT
ftr-337	1131	10	pub	pub	NOUN
ftr-337	1131	11	.	.	PUNCT
ftr-337	1132	1	l.	l.	PROPN
ftr-337	1132	2	no	no	INTJ
ftr-337	1132	3	.	.	PROPN
ftr-337	1132	4	106554	106554	NUM
ftr-337	1132	5	,	,	PUNCT
ftr-337	1132	6	§	§	PROPN
ftr-337	1132	7	121	121	NUM
ftr-337	1132	8	,	,	PUNCT
ftr-337	1132	9	114	114	NUM
ftr-337	1132	10	stat	stat	NOUN
ftr-337	1132	11	.	.	PUNCT
ftr-337	1133	1	2763a-587	2763a-587	NUM
ftr-337	1133	2	,	,	PUNCT
ftr-337	1133	3	2763a-605	2763a-605	NUM
ftr-337	1133	4	to	to	ADP
ftr-337	1133	5	2763a-610	2763a-610	NUM
ftr-337	1133	6	(	(	PUNCT
ftr-337	1133	7	incorporating	incorporate	VERB
ftr-337	1133	8	by	by	ADP
ftr-337	1133	9	reference	reference	PROPN
ftr-337	1133	10	h.r	h.r	PROPN
ftr-337	1133	11	.	.	PROPN
ftr-337	1133	12	5662	5662	NUM
ftr-337	1133	13	,	,	PUNCT
ftr-337	1133	14	106th	106th	ADJ
ftr-337	1133	15	cong	cong	NOUN
ftr-337	1133	16	.	.	PUNCT
ftr-337	1134	1	(	(	PUNCT
ftr-337	1134	2	2000	2000	NUM
ftr-337	1134	3	)	)	PUNCT
ftr-337	1134	4	)	)	PUNCT
ftr-337	1134	5	.	.	PUNCT
ftr-337	1135	1	165	165	NUM
ftr-337	1135	2	.	.	PUNCT
ftr-337	1135	3	see	see	VERB
ftr-337	1135	4	i.r.c	i.r.c	NOUN
ftr-337	1135	5	.	.	PUNCT
ftr-337	1136	1	§	§	PROPN
ftr-337	1136	2	45d(b	45d(b	NUM
ftr-337	1136	3	)	)	PUNCT
ftr-337	1136	4	,	,	PUNCT
ftr-337	1136	5	(	(	PUNCT
ftr-337	1136	6	e	e	NOUN
ftr-337	1136	7	)	)	PUNCT
ftr-337	1136	8	.	.	PUNCT
ftr-337	1137	1	166	166	NUM
ftr-337	1137	2	.	.	PUNCT
ftr-337	1138	1	the	the	DET
ftr-337	1138	2	credit	credit	NOUN
ftr-337	1138	3	is	be	AUX
ftr-337	1138	4	five	five	NUM
ftr-337	1138	5	percent	percent	NOUN
ftr-337	1138	6	in	in	ADP
ftr-337	1138	7	each	each	PRON
ftr-337	1138	8	of	of	ADP
ftr-337	1138	9	the	the	DET
ftr-337	1138	10	first	first	ADJ
ftr-337	1138	11	three	three	NUM
ftr-337	1138	12	years	year	NOUN
ftr-337	1138	13	and	and	CCONJ
ftr-337	1138	14	six	six	NUM
ftr-337	1138	15	percent	percent	NOUN
ftr-337	1138	16	for	for	ADP
ftr-337	1138	17	the	the	DET
ftr-337	1138	18	remaining	remain	VERB
ftr-337	1138	19	credit	credit	NOUN
ftr-337	1138	20	allowance	allowance	NOUN
ftr-337	1138	21	dates	date	NOUN
ftr-337	1138	22	.	.	PUNCT
ftr-337	1139	1	i.r.c	i.r.c	NOUN
ftr-337	1139	2	.	.	PUNCT
ftr-337	1140	1	§	§	PROPN
ftr-337	1140	2	45d(a)(2	45d(a)(2	NOUN
ftr-337	1140	3	)	)	PUNCT
ftr-337	1140	4	.	.	PUNCT
ftr-337	1141	1	167	167	NUM
ftr-337	1141	2	.	.	PUNCT
ftr-337	1142	1	for	for	SCONJ
ftr-337	1142	2	an	an	DET
ftr-337	1142	3	investment	investment	NOUN
ftr-337	1142	4	to	to	PART
ftr-337	1142	5	constitute	constitute	VERB
ftr-337	1142	6	a	a	DET
ftr-337	1142	7	qei	qei	NOUN
ftr-337	1142	8	,	,	PUNCT
ftr-337	1142	9	substantially	substantially	ADV
ftr-337	1142	10	all	all	PRON
ftr-337	1142	11	of	of	ADP
ftr-337	1142	12	the	the	DET
ftr-337	1142	13	cash	cash	NOUN
ftr-337	1142	14	must	must	AUX
ftr-337	1142	15	be	be	AUX
ftr-337	1142	16	used	use	VERB
ftr-337	1142	17	by	by	ADP
ftr-337	1142	18	the	the	DET
ftr-337	1142	19	cde	cde	PROPN
ftr-337	1142	20	to	to	PART
ftr-337	1142	21	make	make	VERB
ftr-337	1142	22	“	"	PUNCT
ftr-337	1142	23	qualified	qualified	ADJ
ftr-337	1142	24	low	low	ADJ
ftr-337	1142	25	-	-	PUNCT
ftr-337	1142	26	income	income	NOUN
ftr-337	1142	27	community	community	NOUN
ftr-337	1142	28	investments	investment	NOUN
ftr-337	1142	29	.	.	PUNCT
ftr-337	1142	30	”	"	PUNCT
ftr-337	1142	31	i.r.c	i.r.c	NOUN
ftr-337	1142	32	.	.	PUNCT
ftr-337	1143	1	§	§	PROPN
ftr-337	1143	2	45d(b)(1)(b	45d(b)(1)(b	PROPN
ftr-337	1143	3	)	)	PUNCT
ftr-337	1143	4	.	.	PUNCT
ftr-337	1144	1	the	the	DET
ftr-337	1144	2	term	term	NOUN
ftr-337	1144	3	“	"	PUNCT
ftr-337	1144	4	equity	equity	NOUN
ftr-337	1144	5	investment	investment	NOUN
ftr-337	1144	6	”	"	PUNCT
ftr-337	1144	7	encompasses	encompass	VERB
ftr-337	1144	8	any	any	DET
ftr-337	1144	9	stock	stock	NOUN
ftr-337	1144	10	other	other	ADJ
ftr-337	1144	11	than	than	ADP
ftr-337	1144	12	non	non	ADJ
ftr-337	1144	13	-	-	ADJ
ftr-337	1144	14	qualified	qualified	ADJ
ftr-337	1144	15	preferred	preferred	ADJ
ftr-337	1144	16	stock	stock	NOUN
ftr-337	1144	17	(	(	PUNCT
ftr-337	1144	18	as	as	SCONJ
ftr-337	1144	19	defined	define	VERB
ftr-337	1144	20	in	in	ADP
ftr-337	1144	21	section	section	NOUN
ftr-337	1144	22	351(g	351(g	PROPN
ftr-337	1144	23	)	)	PUNCT
ftr-337	1144	24	)	)	PUNCT
ftr-337	1144	25	and	and	CCONJ
ftr-337	1144	26	any	any	DET
ftr-337	1144	27	capital	capital	NOUN
ftr-337	1144	28	interest	interest	NOUN
ftr-337	1144	29	in	in	ADP
ftr-337	1144	30	a	a	DET
ftr-337	1144	31	partnership	partnership	NOUN
ftr-337	1144	32	.	.	PUNCT
ftr-337	1145	1	i.r.c	i.r.c	NOUN
ftr-337	1145	2	.	.	PUNCT
ftr-337	1146	1	§	§	PROPN
ftr-337	1146	2	45d(b)(6	45d(b)(6	PROPN
ftr-337	1146	3	)	)	PUNCT
ftr-337	1146	4	.	.	PUNCT
ftr-337	1147	1	a	a	DET
ftr-337	1147	2	“	"	PUNCT
ftr-337	1147	3	qualified	qualified	ADJ
ftr-337	1147	4	low	low	ADJ
ftr-337	1147	5	-	-	PUNCT
ftr-337	1147	6	income	income	NOUN
ftr-337	1147	7	community	community	NOUN
ftr-337	1147	8	investment	investment	NOUN
ftr-337	1147	9	”	"	PUNCT
ftr-337	1147	10	is	be	AUX
ftr-337	1147	11	(	(	PUNCT
ftr-337	1147	12	a	a	X
ftr-337	1147	13	)	)	PUNCT
ftr-337	1147	14	any	any	DET
ftr-337	1147	15	capital	capital	NOUN
ftr-337	1147	16	or	or	CCONJ
ftr-337	1147	17	equity	equity	NOUN
ftr-337	1147	18	investment	investment	NOUN
ftr-337	1147	19	in	in	ADP
ftr-337	1147	20	,	,	PUNCT
ftr-337	1147	21	or	or	CCONJ
ftr-337	1147	22	loan	loan	NOUN
ftr-337	1147	23	to	to	ADP
ftr-337	1147	24	,	,	PUNCT
ftr-337	1147	25	any	any	DET
ftr-337	1147	26	qualified	qualified	ADJ
ftr-337	1147	27	active	active	ADJ
ftr-337	1147	28	low	low	ADJ
ftr-337	1147	29	-	-	PUNCT
ftr-337	1147	30	income	income	NOUN
ftr-337	1147	31	business	business	NOUN
ftr-337	1147	32	,	,	PUNCT
ftr-337	1147	33	(	(	PUNCT
ftr-337	1147	34	b	b	X
ftr-337	1147	35	)	)	PUNCT
ftr-337	1147	36	the	the	DET
ftr-337	1147	37	purchase	purchase	NOUN
ftr-337	1147	38	from	from	ADP
ftr-337	1147	39	another	another	DET
ftr-337	1147	40	qualified	qualified	ADJ
ftr-337	1147	41	community	community	NOUN
ftr-337	1147	42	development	development	NOUN
ftr-337	1147	43	entity	entity	NOUN
ftr-337	1147	44	of	of	ADP
ftr-337	1147	45	any	any	DET
ftr-337	1147	46	loan	loan	NOUN
ftr-337	1147	47	made	make	VERB
ftr-337	1147	48	by	by	ADP
ftr-337	1147	49	such	such	ADJ
ftr-337	1147	50	entity	entity	NOUN
ftr-337	1147	51	which	which	PRON
ftr-337	1147	52	itself	itself	PRON
ftr-337	1147	53	is	be	AUX
ftr-337	1147	54	a	a	DET
ftr-337	1147	55	qualified	qualified	ADJ
ftr-337	1147	56	low	low	ADJ
ftr-337	1147	57	-	-	PUNCT
ftr-337	1147	58	income	income	NOUN
ftr-337	1147	59	community	community	NOUN
ftr-337	1147	60	investment	investment	NOUN
ftr-337	1147	61	,	,	PUNCT
ftr-337	1147	62	(	(	PUNCT
ftr-337	1147	63	c	c	X
ftr-337	1147	64	)	)	PUNCT
ftr-337	1148	1	[	[	X
ftr-337	1148	2	the	the	DET
ftr-337	1148	3	provision	provision	NOUN
ftr-337	1148	4	of	of	ADP
ftr-337	1148	5	]	]	PUNCT
ftr-337	1148	6	financial	financial	ADJ
ftr-337	1148	7	counseling	counseling	NOUN
ftr-337	1148	8	and	and	CCONJ
ftr-337	1148	9	other	other	ADJ
ftr-337	1148	10	services	service	NOUN
ftr-337	1148	11	specified	specify	VERB
ftr-337	1148	12	in	in	ADP
ftr-337	1148	13	regulations	regulation	NOUN
ftr-337	1148	14	prescribed	prescribe	VERB
ftr-337	1148	15	by	by	ADP
ftr-337	1148	16	the	the	DET
ftr-337	1148	17	secretary	secretary	NOUN
ftr-337	1148	18	to	to	ADP
ftr-337	1148	19	businesses	business	NOUN
ftr-337	1148	20	located	locate	VERB
ftr-337	1148	21	in	in	ADP
ftr-337	1148	22	,	,	PUNCT
ftr-337	1148	23	and	and	CCONJ
ftr-337	1148	24	residents	resident	NOUN
ftr-337	1148	25	of	of	ADP
ftr-337	1148	26	,	,	PUNCT
ftr-337	1148	27	low	low	ADJ
ftr-337	1148	28	-	-	PUNCT
ftr-337	1148	29	income	income	NOUN
ftr-337	1148	30	communities	community	NOUN
ftr-337	1148	31	,	,	PUNCT
ftr-337	1148	32	674	674	NUM
ftr-337	1148	33	florida	florida	PROPN
ftr-337	1148	34	tax	tax	NOUN
ftr-337	1148	35	review	review	NOUN
ftr-337	1148	36	[	[	X
ftr-337	1148	37	vol.12:9	vol.12:9	NOUN
ftr-337	1148	38	entity	entity	NOUN
ftr-337	1148	39	”	"	PUNCT
ftr-337	1148	40	(	(	PUNCT
ftr-337	1148	41	“	"	PUNCT
ftr-337	1148	42	cde	cde	PROPN
ftr-337	1148	43	”	"	PUNCT
ftr-337	1148	44	)	)	PUNCT
ftr-337	1148	45	168	168	NUM
ftr-337	1148	46	—	—	PUNCT
ftr-337	1148	47	typically	typically	ADV
ftr-337	1148	48	taking	take	VERB
ftr-337	1148	49	the	the	DET
ftr-337	1148	50	form	form	NOUN
ftr-337	1148	51	of	of	ADP
ftr-337	1148	52	a	a	DET
ftr-337	1148	53	partnership	partnership	NOUN
ftr-337	1148	54	interest	interest	NOUN
ftr-337	1148	55	.	.	PUNCT
ftr-337	1149	1	the	the	DET
ftr-337	1149	2	cde	cde	PROPN
ftr-337	1149	3	,	,	PUNCT
ftr-337	1149	4	in	in	ADP
ftr-337	1149	5	turn	turn	NOUN
ftr-337	1149	6	,	,	PUNCT
ftr-337	1149	7	must	must	AUX
ftr-337	1149	8	invest	invest	VERB
ftr-337	1149	9	the	the	DET
ftr-337	1149	10	qei	qei	NOUN
ftr-337	1149	11	in	in	ADP
ftr-337	1149	12	a	a	DET
ftr-337	1149	13	low	low	ADJ
ftr-337	1149	14	-	-	PUNCT
ftr-337	1149	15	income	income	NOUN
ftr-337	1149	16	community	community	NOUN
ftr-337	1149	17	project	project	NOUN
ftr-337	1149	18	either	either	CCONJ
ftr-337	1149	19	directly	directly	ADV
ftr-337	1149	20	or	or	CCONJ
ftr-337	1149	21	through	through	ADP
ftr-337	1149	22	approved	approve	VERB
ftr-337	1149	23	entities	entity	NOUN
ftr-337	1149	24	.	.	PUNCT
ftr-337	1150	1	a	a	DET
ftr-337	1150	2	cde	cde	NOUN
ftr-337	1150	3	may	may	AUX
ftr-337	1150	4	make	make	VERB
ftr-337	1150	5	an	an	DET
ftr-337	1150	6	investment	investment	NOUN
ftr-337	1150	7	in	in	ADP
ftr-337	1150	8	,	,	PUNCT
ftr-337	1150	9	or	or	CCONJ
ftr-337	1150	10	make	make	VERB
ftr-337	1150	11	a	a	DET
ftr-337	1150	12	loan	loan	NOUN
ftr-337	1150	13	to	to	ADP
ftr-337	1150	14	,	,	PUNCT
ftr-337	1150	15	a	a	DET
ftr-337	1150	16	business	business	NOUN
ftr-337	1150	17	engaged	engage	VERB
ftr-337	1150	18	in	in	ADP
ftr-337	1150	19	the	the	DET
ftr-337	1150	20	rental	rental	NOUN
ftr-337	1150	21	to	to	ADP
ftr-337	1150	22	others	other	NOUN
ftr-337	1150	23	of	of	ADP
ftr-337	1150	24	real	real	ADJ
ftr-337	1150	25	property	property	NOUN
ftr-337	1150	26	located	locate	VERB
ftr-337	1150	27	in	in	ADP
ftr-337	1150	28	a	a	DET
ftr-337	1150	29	low	low	ADJ
ftr-337	1150	30	-	-	PUNCT
ftr-337	1150	31	income	income	NOUN
ftr-337	1150	32	community	community	NOUN
ftr-337	1150	33	so	so	ADV
ftr-337	1150	34	long	long	ADV
ftr-337	1150	35	as	as	SCONJ
ftr-337	1150	36	the	the	DET
ftr-337	1150	37	property	property	NOUN
ftr-337	1150	38	is	be	AUX
ftr-337	1150	39	not	not	PART
ftr-337	1150	40	residential	residential	ADJ
ftr-337	1150	41	rental	rental	ADJ
ftr-337	1150	42	property	property	NOUN
ftr-337	1150	43	,	,	PUNCT
ftr-337	1150	44	and	and	CCONJ
ftr-337	1150	45	there	there	PRON
ftr-337	1150	46	must	must	AUX
ftr-337	1150	47	be	be	AUX
ftr-337	1150	48	substantial	substantial	ADJ
ftr-337	1150	49	improvements	improvement	NOUN
ftr-337	1150	50	located	locate	VERB
ftr-337	1150	51	on	on	ADP
ftr-337	1150	52	the	the	DET
ftr-337	1150	53	property	property	NOUN
ftr-337	1150	54	.	.	PUNCT
ftr-337	1151	1	169	169	NUM
ftr-337	1151	2	the	the	DET
ftr-337	1151	3	cde	cde	PROPN
ftr-337	1151	4	allocates	allocate	VERB
ftr-337	1151	5	the	the	DET
ftr-337	1151	6	credits	credit	NOUN
ftr-337	1151	7	to	to	ADP
ftr-337	1151	8	the	the	DET
ftr-337	1151	9	investors	investor	NOUN
ftr-337	1151	10	.	.	PUNCT
ftr-337	1152	1	the	the	DET
ftr-337	1152	2	basis	basis	NOUN
ftr-337	1152	3	in	in	ADP
ftr-337	1152	4	the	the	DET
ftr-337	1152	5	property	property	NOUN
ftr-337	1152	6	is	be	AUX
ftr-337	1152	7	reduced	reduce	VERB
ftr-337	1152	8	by	by	ADP
ftr-337	1152	9	the	the	DET
ftr-337	1152	10	amount	amount	NOUN
ftr-337	1152	11	of	of	ADP
ftr-337	1152	12	the	the	DET
ftr-337	1152	13	credit	credit	NOUN
ftr-337	1152	14	,	,	PUNCT
ftr-337	1152	15	170	170	NUM
ftr-337	1152	16	and	and	CCONJ
ftr-337	1152	17	the	the	DET
ftr-337	1152	18	credit	credit	NOUN
ftr-337	1152	19	is	be	AUX
ftr-337	1152	20	subject	subject	ADJ
ftr-337	1152	21	to	to	ADP
ftr-337	1152	22	recapture	recapture	VERB
ftr-337	1152	23	if	if	SCONJ
ftr-337	1152	24	a	a	DET
ftr-337	1152	25	“	"	PUNCT
ftr-337	1152	26	recapture	recapture	NOUN
ftr-337	1152	27	event	event	NOUN
ftr-337	1152	28	”	"	PUNCT
ftr-337	1152	29	with	with	ADP
ftr-337	1152	30	respect	respect	NOUN
ftr-337	1152	31	to	to	ADP
ftr-337	1152	32	an	an	DET
ftr-337	1152	33	equity	equity	NOUN
ftr-337	1152	34	investment	investment	NOUN
ftr-337	1152	35	in	in	ADP
ftr-337	1152	36	a	a	DET
ftr-337	1152	37	cde	cde	NOUN
ftr-337	1152	38	occurs	occur	VERB
ftr-337	1152	39	during	during	ADP
ftr-337	1152	40	the	the	DET
ftr-337	1152	41	seven	seven	NUM
ftr-337	1152	42	-	-	PUNCT
ftr-337	1152	43	year	year	NOUN
ftr-337	1152	44	credit	credit	NOUN
ftr-337	1152	45	period	period	NOUN
ftr-337	1152	46	(	(	PUNCT
ftr-337	1152	47	the	the	DET
ftr-337	1152	48	entity	entity	NOUN
ftr-337	1152	49	ceases	cease	VERB
ftr-337	1152	50	to	to	PART
ftr-337	1152	51	be	be	AUX
ftr-337	1152	52	a	a	DET
ftr-337	1152	53	cde	cde	NOUN
ftr-337	1152	54	,	,	PUNCT
ftr-337	1152	55	the	the	DET
ftr-337	1152	56	proceeds	proceed	NOUN
ftr-337	1152	57	of	of	ADP
ftr-337	1152	58	investment	investment	NOUN
ftr-337	1152	59	are	be	AUX
ftr-337	1152	60	not	not	PART
ftr-337	1152	61	used	use	VERB
ftr-337	1152	62	as	as	ADP
ftr-337	1152	63	required	require	VERB
ftr-337	1152	64	,	,	PUNCT
ftr-337	1152	65	or	or	CCONJ
ftr-337	1152	66	the	the	DET
ftr-337	1152	67	investment	investment	NOUN
ftr-337	1152	68	is	be	AUX
ftr-337	1152	69	redeemed	redeem	VERB
ftr-337	1152	70	by	by	ADP
ftr-337	1152	71	the	the	DET
ftr-337	1152	72	entity	entity	NOUN
ftr-337	1152	73	)	)	PUNCT
ftr-337	1152	74	.	.	PUNCT
ftr-337	1153	1	171	171	NUM
ftr-337	1154	1	the	the	DET
ftr-337	1154	2	full	full	ADJ
ftr-337	1154	3	amount	amount	NOUN
ftr-337	1154	4	of	of	ADP
ftr-337	1154	5	previously	previously	ADV
ftr-337	1154	6	claimed	claim	VERB
ftr-337	1154	7	credits	credit	NOUN
ftr-337	1154	8	is	be	AUX
ftr-337	1154	9	recaptured	recapture	VERB
ftr-337	1154	10	and	and	CCONJ
ftr-337	1154	11	a	a	DET
ftr-337	1154	12	non	non	ADJ
ftr-337	1154	13	-	-	ADJ
ftr-337	1154	14	deductible	deductible	ADJ
ftr-337	1154	15	interest	interest	NOUN
ftr-337	1154	16	charge	charge	NOUN
ftr-337	1154	17	is	be	AUX
ftr-337	1154	18	imposed	impose	VERB
ftr-337	1154	19	on	on	ADP
ftr-337	1154	20	the	the	DET
ftr-337	1154	21	amount	amount	NOUN
ftr-337	1154	22	of	of	ADP
ftr-337	1154	23	the	the	DET
ftr-337	1154	24	recaptured	recapture	VERB
ftr-337	1154	25	credits	credit	NOUN
ftr-337	1154	26	.	.	PUNCT
ftr-337	1155	1	172	172	NUM
ftr-337	1155	2	at	at	ADP
ftr-337	1155	3	the	the	DET
ftr-337	1155	4	time	time	NOUN
ftr-337	1155	5	of	of	ADP
ftr-337	1155	6	its	its	PRON
ftr-337	1155	7	enactment	enactment	NOUN
ftr-337	1155	8	,	,	PUNCT
ftr-337	1155	9	the	the	DET
ftr-337	1155	10	nmtc	nmtc	NOUN
ftr-337	1155	11	“	"	PUNCT
ftr-337	1155	12	received	receive	VERB
ftr-337	1155	13	little	little	ADJ
ftr-337	1155	14	fan	fan	NOUN
ftr-337	1155	15	-	-	PUNCT
ftr-337	1155	16	fare	fare	NOUN
ftr-337	1155	17	or	or	CCONJ
ftr-337	1155	18	public	public	ADJ
ftr-337	1155	19	attention	attention	NOUN
ftr-337	1155	20	beyond	beyond	ADP
ftr-337	1155	21	those	those	PRON
ftr-337	1155	22	already	already	ADV
ftr-337	1155	23	in	in	ADP
ftr-337	1155	24	the	the	DET
ftr-337	1155	25	know	know	NOUN
ftr-337	1155	26	.	.	PUNCT
ftr-337	1155	27	”	"	PUNCT
ftr-337	1156	1	173	173	NUM
ftr-337	1156	2	h.r	h.r	PROPN
ftr-337	1156	3	.	.	PROPN
ftr-337	1156	4	5662	5662	NUM
ftr-337	1156	5	was	be	AUX
ftr-337	1156	6	introduced	introduce	VERB
ftr-337	1156	7	,	,	PUNCT
ftr-337	1156	8	voted	vote	VERB
ftr-337	1156	9	on	on	ADV
ftr-337	1156	10	,	,	PUNCT
ftr-337	1156	11	and	and	CCONJ
ftr-337	1156	12	passed	pass	VERB
ftr-337	1156	13	all	all	PRON
ftr-337	1156	14	on	on	ADP
ftr-337	1156	15	the	the	DET
ftr-337	1156	16	same	same	ADJ
ftr-337	1156	17	day	day	NOUN
ftr-337	1156	18	(	(	PUNCT
ftr-337	1156	19	december	december	PROPN
ftr-337	1156	20	14	14	NUM
ftr-337	1156	21	,	,	PUNCT
ftr-337	1156	22	2000	2000	NUM
ftr-337	1156	23	)	)	PUNCT
ftr-337	1156	24	and	and	CCONJ
ftr-337	1156	25	signed	sign	VERB
ftr-337	1156	26	into	into	ADP
ftr-337	1156	27	law	law	NOUN
ftr-337	1156	28	a	a	DET
ftr-337	1156	29	week	week	NOUN
ftr-337	1156	30	later	later	ADV
ftr-337	1156	31	on	on	ADP
ftr-337	1156	32	december	december	PROPN
ftr-337	1156	33	21	21	NUM
ftr-337	1156	34	,	,	PUNCT
ftr-337	1156	35	2000	2000	NUM
ftr-337	1156	36	,	,	PUNCT
ftr-337	1156	37	“	"	PUNCT
ftr-337	1156	38	tucked	tuck	VERB
ftr-337	1156	39	away	away	ADV
ftr-337	1156	40	into	into	ADP
ftr-337	1156	41	obscurity	obscurity	NOUN
ftr-337	1156	42	within	within	ADP
ftr-337	1156	43	the	the	DET
ftr-337	1156	44	massive	massive	ADJ
ftr-337	1156	45	appropriations	appropriation	NOUN
ftr-337	1156	46	act	act	PROPN
ftr-337	1156	47	.	.	PUNCT
ftr-337	1156	48	”	"	PUNCT
ftr-337	1157	1	174	174	NUM
ftr-337	1157	2	the	the	DET
ftr-337	1157	3	legislative	legislative	ADJ
ftr-337	1157	4	history	history	NOUN
ftr-337	1157	5	and	and	CCONJ
ftr-337	1157	6	(	(	PUNCT
ftr-337	1157	7	d	d	X
ftr-337	1157	8	)	)	PUNCT
ftr-337	1157	9	any	any	DET
ftr-337	1157	10	equity	equity	NOUN
ftr-337	1157	11	investment	investment	NOUN
ftr-337	1157	12	in	in	ADP
ftr-337	1157	13	,	,	PUNCT
ftr-337	1157	14	or	or	CCONJ
ftr-337	1157	15	loan	loan	NOUN
ftr-337	1157	16	to	to	ADP
ftr-337	1157	17	,	,	PUNCT
ftr-337	1157	18	any	any	DET
ftr-337	1157	19	qualified	qualified	ADJ
ftr-337	1157	20	community	community	NOUN
ftr-337	1157	21	development	development	NOUN
ftr-337	1157	22	entity	entity	NOUN
ftr-337	1157	23	.	.	PUNCT
ftr-337	1158	1	i.r.c	i.r.c	NOUN
ftr-337	1158	2	.	.	PUNCT
ftr-337	1159	1	§	§	PROPN
ftr-337	1159	2	45d(d)(1	45d(d)(1	NOUN
ftr-337	1159	3	)	)	PUNCT
ftr-337	1159	4	.	.	PUNCT
ftr-337	1160	1	168	168	NUM
ftr-337	1160	2	.	.	PUNCT
ftr-337	1161	1	for	for	ADP
ftr-337	1161	2	an	an	DET
ftr-337	1161	3	entity	entity	NOUN
ftr-337	1161	4	to	to	PART
ftr-337	1161	5	qualify	qualify	VERB
ftr-337	1161	6	as	as	ADP
ftr-337	1161	7	a	a	DET
ftr-337	1161	8	cde	cde	NOUN
ftr-337	1161	9	it	it	PRON
ftr-337	1161	10	must	must	AUX
ftr-337	1161	11	be	be	AUX
ftr-337	1161	12	a	a	DET
ftr-337	1161	13	domestic	domestic	ADJ
ftr-337	1161	14	corporation	corporation	NOUN
ftr-337	1161	15	(	(	PUNCT
ftr-337	1161	16	including	include	VERB
ftr-337	1161	17	a	a	DET
ftr-337	1161	18	non	non	ADJ
ftr-337	1161	19	-	-	ADJ
ftr-337	1161	20	profit	profit	ADJ
ftr-337	1161	21	corporation	corporation	NOUN
ftr-337	1161	22	)	)	PUNCT
ftr-337	1161	23	or	or	CCONJ
ftr-337	1161	24	partnership	partnership	NOUN
ftr-337	1161	25	(	(	PUNCT
ftr-337	1161	26	1	1	NUM
ftr-337	1161	27	)	)	PUNCT
ftr-337	1161	28	whose	whose	DET
ftr-337	1161	29	primary	primary	ADJ
ftr-337	1161	30	mission	mission	NOUN
ftr-337	1161	31	is	be	AUX
ftr-337	1161	32	serving	serve	VERB
ftr-337	1161	33	,	,	PUNCT
ftr-337	1161	34	or	or	CCONJ
ftr-337	1161	35	providing	provide	VERB
ftr-337	1161	36	capital	capital	NOUN
ftr-337	1161	37	,	,	PUNCT
ftr-337	1161	38	for	for	ADP
ftr-337	1161	39	low	low	ADJ
ftr-337	1161	40	-	-	PUNCT
ftr-337	1161	41	income	income	NOUN
ftr-337	1161	42	communities	community	NOUN
ftr-337	1161	43	or	or	CCONJ
ftr-337	1161	44	persons	person	NOUN
ftr-337	1161	45	;	;	PUNCT
ftr-337	1161	46	(	(	PUNCT
ftr-337	1161	47	2	2	X
ftr-337	1161	48	)	)	PUNCT
ftr-337	1161	49	that	that	PRON
ftr-337	1161	50	provides	provide	VERB
ftr-337	1161	51	low	low	ADJ
ftr-337	1161	52	-	-	PUNCT
ftr-337	1161	53	income	income	NOUN
ftr-337	1161	54	resident	resident	NOUN
ftr-337	1161	55	representation	representation	NOUN
ftr-337	1161	56	on	on	ADP
ftr-337	1161	57	its	its	PRON
ftr-337	1161	58	governing	govern	VERB
ftr-337	1161	59	body	body	NOUN
ftr-337	1161	60	;	;	PUNCT
ftr-337	1161	61	and	and	CCONJ
ftr-337	1161	62	(	(	PUNCT
ftr-337	1161	63	3	3	X
ftr-337	1161	64	)	)	PUNCT
ftr-337	1161	65	that	that	PRON
ftr-337	1161	66	is	be	AUX
ftr-337	1161	67	formally	formally	ADV
ftr-337	1161	68	certified	certify	VERB
ftr-337	1161	69	by	by	ADP
ftr-337	1161	70	the	the	DET
ftr-337	1161	71	director	director	NOUN
ftr-337	1161	72	of	of	ADP
ftr-337	1161	73	the	the	DET
ftr-337	1161	74	cdfi	cdfi	PROPN
ftr-337	1161	75	as	as	ADP
ftr-337	1161	76	a	a	DET
ftr-337	1161	77	cde	cde	PROPN
ftr-337	1161	78	.	.	PROPN
ftr-337	1161	79	i.r.c	i.r.c	PROPN
ftr-337	1161	80	.	.	PUNCT
ftr-337	1162	1	§	§	PROPN
ftr-337	1162	2	45d(c)(1	45d(c)(1	NUM
ftr-337	1162	3	)	)	PUNCT
ftr-337	1162	4	.	.	PUNCT
ftr-337	1163	1	169	169	NUM
ftr-337	1163	2	.	.	PUNCT
ftr-337	1164	1	reg	reg	NOUN
ftr-337	1164	2	.	.	PUNCT
ftr-337	1165	1	§	§	PROPN
ftr-337	1165	2	1.45d-1(d)(5)(ii	1.45d-1(d)(5)(ii	NUM
ftr-337	1165	3	)	)	PUNCT
ftr-337	1165	4	.	.	PUNCT
ftr-337	1166	1	however	however	ADV
ftr-337	1166	2	,	,	PUNCT
ftr-337	1166	3	the	the	DET
ftr-337	1166	4	business	business	NOUN
ftr-337	1166	5	can	can	AUX
ftr-337	1166	6	not	not	PART
ftr-337	1166	7	consist	consist	VERB
ftr-337	1166	8	primarily	primarily	ADV
ftr-337	1166	9	of	of	ADP
ftr-337	1166	10	the	the	DET
ftr-337	1166	11	development	development	NOUN
ftr-337	1166	12	or	or	CCONJ
ftr-337	1166	13	holding	holding	NOUN
ftr-337	1166	14	of	of	ADP
ftr-337	1166	15	intangibles	intangible	NOUN
ftr-337	1166	16	for	for	ADP
ftr-337	1166	17	sale	sale	NOUN
ftr-337	1166	18	or	or	CCONJ
ftr-337	1166	19	license	license	NOUN
ftr-337	1166	20	,	,	PUNCT
ftr-337	1166	21	nor	nor	CCONJ
ftr-337	1166	22	can	can	AUX
ftr-337	1166	23	it	it	PRON
ftr-337	1166	24	consist	consist	VERB
ftr-337	1166	25	of	of	ADP
ftr-337	1166	26	the	the	DET
ftr-337	1166	27	operation	operation	NOUN
ftr-337	1166	28	of	of	ADP
ftr-337	1166	29	any	any	DET
ftr-337	1166	30	golf	golf	NOUN
ftr-337	1166	31	course	course	NOUN
ftr-337	1166	32	,	,	PUNCT
ftr-337	1166	33	country	country	NOUN
ftr-337	1166	34	club	club	NOUN
ftr-337	1166	35	,	,	PUNCT
ftr-337	1166	36	massage	massage	NOUN
ftr-337	1166	37	parlor	parlor	NOUN
ftr-337	1166	38	,	,	PUNCT
ftr-337	1166	39	hot	hot	ADJ
ftr-337	1166	40	tub	tub	NOUN
ftr-337	1166	41	facility	facility	NOUN
ftr-337	1166	42	,	,	PUNCT
ftr-337	1166	43	suntan	suntan	ADJ
ftr-337	1166	44	facility	facility	NOUN
ftr-337	1166	45	,	,	PUNCT
ftr-337	1166	46	racetrack	racetrack	NOUN
ftr-337	1166	47	,	,	PUNCT
ftr-337	1166	48	or	or	CCONJ
ftr-337	1166	49	other	other	ADJ
ftr-337	1166	50	gambling	gambling	NOUN
ftr-337	1166	51	facility	facility	NOUN
ftr-337	1166	52	.	.	PUNCT
ftr-337	1167	1	reg	reg	NOUN
ftr-337	1167	2	.	.	PUNCT
ftr-337	1168	1	§	§	NOUN
ftr-337	1168	2	1.45d1(d)(5)(iii	1.45d1(d)(5)(iii	NUM
ftr-337	1168	3	)	)	PUNCT
ftr-337	1168	4	.	.	PUNCT
ftr-337	1169	1	finally	finally	ADV
ftr-337	1169	2	,	,	PUNCT
ftr-337	1169	3	the	the	DET
ftr-337	1169	4	business	business	NOUN
ftr-337	1169	5	’s	’s	PART
ftr-337	1169	6	principal	principal	ADJ
ftr-337	1169	7	activity	activity	NOUN
ftr-337	1169	8	can	can	AUX
ftr-337	1169	9	not	not	PART
ftr-337	1169	10	be	be	AUX
ftr-337	1169	11	farming	farm	VERB
ftr-337	1169	12	.	.	PUNCT
ftr-337	1170	1	reg	reg	NOUN
ftr-337	1170	2	.	.	PUNCT
ftr-337	1171	1	§	§	PROPN
ftr-337	1171	2	1.45d-1(d)(5)(iii	1.45d-1(d)(5)(iii	NUM
ftr-337	1171	3	)	)	PUNCT
ftr-337	1171	4	.	.	PUNCT
ftr-337	1172	1	170	170	NUM
ftr-337	1172	2	.	.	PUNCT
ftr-337	1172	3	i.r.c	i.r.c	NOUN
ftr-337	1172	4	.	.	PUNCT
ftr-337	1173	1	§	§	PROPN
ftr-337	1173	2	45d(h	45d(h	PROPN
ftr-337	1173	3	)	)	PUNCT
ftr-337	1173	4	.	.	PUNCT
ftr-337	1174	1	171	171	NUM
ftr-337	1174	2	.	.	PUNCT
ftr-337	1174	3	i.r.c	i.r.c	NOUN
ftr-337	1174	4	.	.	PUNCT
ftr-337	1175	1	§	§	PROPN
ftr-337	1175	2	45d(g	45d(g	NUM
ftr-337	1175	3	)	)	PUNCT
ftr-337	1175	4	.	.	PUNCT
ftr-337	1176	1	172	172	X
ftr-337	1176	2	.	.	PUNCT
ftr-337	1176	3	i.r.c	i.r.c	NOUN
ftr-337	1176	4	.	.	PUNCT
ftr-337	1177	1	§	§	PROPN
ftr-337	1177	2	45d(g)(2	45d(g)(2	NOUN
ftr-337	1177	3	)	)	PUNCT
ftr-337	1177	4	.	.	PUNCT
ftr-337	1178	1	173	173	NUM
ftr-337	1178	2	.	.	PUNCT
ftr-337	1179	1	roger	roger	PROPN
ftr-337	1179	2	m.	m.	NOUN
ftr-337	1179	3	groves	grove	NOUN
ftr-337	1179	4	,	,	PUNCT
ftr-337	1179	5	the	the	DET
ftr-337	1179	6	de	de	NOUN
ftr-337	1179	7	-	-	NOUN
ftr-337	1179	8	gentrification	gentrification	NOUN
ftr-337	1179	9	of	of	ADP
ftr-337	1179	10	new	new	ADJ
ftr-337	1179	11	markets	market	NOUN
ftr-337	1179	12	tax	tax	NOUN
ftr-337	1179	13	credits	credit	NOUN
ftr-337	1179	14	,	,	PUNCT
ftr-337	1179	15	8	8	NUM
ftr-337	1179	16	fla	fla	NOUN
ftr-337	1179	17	.	.	PUNCT
ftr-337	1180	1	tax	tax	PROPN
ftr-337	1180	2	rev	rev	PROPN
ftr-337	1180	3	.	.	PROPN
ftr-337	1180	4	213	213	NUM
ftr-337	1180	5	,	,	PUNCT
ftr-337	1180	6	217	217	NUM
ftr-337	1180	7	n.15	n.15	PART
ftr-337	1180	8	(	(	PUNCT
ftr-337	1180	9	2007	2007	NUM
ftr-337	1180	10	)	)	PUNCT
ftr-337	1181	1	[	[	X
ftr-337	1181	2	hereinafter	hereinafter	NOUN
ftr-337	1181	3	groves	grove	NOUN
ftr-337	1181	4	,	,	PUNCT
ftr-337	1181	5	new	new	ADJ
ftr-337	1181	6	markets	market	NOUN
ftr-337	1181	7	tax	tax	NOUN
ftr-337	1181	8	credits	credit	NOUN
ftr-337	1181	9	]	]	PUNCT
ftr-337	1181	10	.	.	PUNCT
ftr-337	1182	1	174	174	NUM
ftr-337	1182	2	.	.	PUNCT
ftr-337	1183	1	i	i	PRON
ftr-337	1183	2	d.	d.	PROPN
ftr-337	1183	3	the	the	DET
ftr-337	1183	4	appropriations	appropriation	NOUN
ftr-337	1183	5	act	act	PROPN
ftr-337	1183	6	was	be	AUX
ftr-337	1183	7	title	title	NOUN
ftr-337	1183	8	i	i	PRON
ftr-337	1183	9	of	of	ADP
ftr-337	1183	10	the	the	DET
ftr-337	1183	11	consolidated	consolidated	ADJ
ftr-337	1183	12	appropriations	appropriation	NOUN
ftr-337	1183	13	act	act	NOUN
ftr-337	1183	14	of	of	ADP
ftr-337	1183	15	2001	2001	NUM
ftr-337	1183	16	.	.	PUNCT
ftr-337	1184	1	pub	pub	NOUN
ftr-337	1184	2	.	.	PUNCT
ftr-337	1185	1	l.	l.	PROPN
ftr-337	1185	2	no	no	INTJ
ftr-337	1185	3	.	.	PROPN
ftr-337	1186	1	106	106	NUM
ftr-337	1186	2	-	-	SYM
ftr-337	1186	3	554	554	NUM
ftr-337	1186	4	,	,	PUNCT
ftr-337	1186	5	tit	tit	NOUN
ftr-337	1186	6	.	.	PUNCT
ftr-337	1187	1	i	i	PRON
ftr-337	1187	2	,	,	PUNCT
ftr-337	1187	3	114	114	NUM
ftr-337	1187	4	stat	stat	NOUN
ftr-337	1187	5	.	.	PUNCT
ftr-337	1188	1	2763	2763	NUM
ftr-337	1188	2	,	,	PUNCT
ftr-337	1188	3	2763a-3	2763a-3	NUM
ftr-337	1188	4	to	to	ADP
ftr-337	1188	5	2763a-12	2763a-12	NUM
ftr-337	1188	6	(	(	PUNCT
ftr-337	1188	7	2000	2000	NUM
ftr-337	1188	8	)	)	PUNCT
ftr-337	1188	9	.	.	PUNCT
ftr-337	1189	1	2012	2012	NUM
ftr-337	1189	2	]	]	PUNCT
ftr-337	1189	3	monetization	monetization	NOUN
ftr-337	1189	4	of	of	ADP
ftr-337	1189	5	business	business	NOUN
ftr-337	1189	6	tax	tax	NOUN
ftr-337	1189	7	credits	credit	NOUN
ftr-337	1189	8	675	675	NUM
ftr-337	1189	9	offers	offer	NOUN
ftr-337	1189	10	little	little	ADJ
ftr-337	1189	11	in	in	ADP
ftr-337	1189	12	the	the	DET
ftr-337	1189	13	way	way	NOUN
ftr-337	1189	14	of	of	ADP
ftr-337	1189	15	explanation	explanation	NOUN
ftr-337	1189	16	of	of	ADP
ftr-337	1189	17	the	the	DET
ftr-337	1189	18	reasoning	reasoning	NOUN
ftr-337	1189	19	behind	behind	ADP
ftr-337	1189	20	the	the	DET
ftr-337	1189	21	new	new	ADJ
ftr-337	1189	22	regime	regime	NOUN
ftr-337	1189	23	beyond	beyond	ADP
ftr-337	1189	24	the	the	DET
ftr-337	1189	25	purposes	purpose	NOUN
ftr-337	1189	26	stated	state	VERB
ftr-337	1189	27	in	in	ADP
ftr-337	1189	28	the	the	DET
ftr-337	1189	29	legislative	legislative	ADJ
ftr-337	1189	30	language	language	NOUN
ftr-337	1189	31	itself	itself	PRON
ftr-337	1189	32	.	.	PUNCT
ftr-337	1190	1	175	175	NUM
ftr-337	1190	2	one	one	NUM
ftr-337	1190	3	commentator	commentator	NOUN
ftr-337	1190	4	has	have	AUX
ftr-337	1190	5	observed	observe	VERB
ftr-337	1190	6	that	that	SCONJ
ftr-337	1190	7	the	the	DET
ftr-337	1190	8	features	feature	NOUN
ftr-337	1190	9	of	of	ADP
ftr-337	1190	10	the	the	DET
ftr-337	1190	11	nmtc	nmtc	NOUN
ftr-337	1190	12	legislation	legislation	NOUN
ftr-337	1190	13	evidence	evidence	NOUN
ftr-337	1190	14	that	that	SCONJ
ftr-337	1190	15	“	"	PUNCT
ftr-337	1190	16	congress	congress	PROPN
ftr-337	1190	17	intended	intend	VERB
ftr-337	1190	18	each	each	DET
ftr-337	1190	19	party	party	NOUN
ftr-337	1190	20	to	to	ADP
ftr-337	1190	21	the	the	DET
ftr-337	1190	22	transaction	transaction	NOUN
ftr-337	1190	23	as	as	SCONJ
ftr-337	1190	24	purposely	purposely	ADV
ftr-337	1190	25	designed	design	VERB
ftr-337	1190	26	as	as	ADP
ftr-337	1190	27	a	a	DET
ftr-337	1190	28	mere	mere	ADJ
ftr-337	1190	29	conduit	conduit	NOUN
ftr-337	1190	30	to	to	ADP
ftr-337	1190	31	the	the	DET
ftr-337	1190	32	delivery	delivery	NOUN
ftr-337	1190	33	of	of	ADP
ftr-337	1190	34	equity	equity	NOUN
ftr-337	1190	35	capital	capital	NOUN
ftr-337	1190	36	to	to	ADP
ftr-337	1190	37	existing	exist	VERB
ftr-337	1190	38	low	low	ADJ
ftr-337	1190	39	-	-	PUNCT
ftr-337	1190	40	income	income	NOUN
ftr-337	1190	41	community	community	NOUN
ftr-337	1190	42	residents	resident	NOUN
ftr-337	1190	43	,	,	PUNCT
ftr-337	1190	44	not	not	PART
ftr-337	1190	45	new	new	ADJ
ftr-337	1190	46	entrants	entrant	NOUN
ftr-337	1190	47	without	without	ADP
ftr-337	1190	48	the	the	DET
ftr-337	1190	49	economic	economic	ADJ
ftr-337	1190	50	need	need	NOUN
ftr-337	1190	51	.	.	PUNCT
ftr-337	1190	52	”	"	PUNCT
ftr-337	1191	1	176	176	NUM
ftr-337	1191	2	however	however	ADV
ftr-337	1191	3	,	,	PUNCT
ftr-337	1191	4	in	in	ADP
ftr-337	1191	5	practice	practice	NOUN
ftr-337	1191	6	,	,	PUNCT
ftr-337	1191	7	the	the	DET
ftr-337	1191	8	nmtc	nmtc	NOUN
ftr-337	1191	9	rules	rule	NOUN
ftr-337	1191	10	apparently	apparently	ADV
ftr-337	1191	11	have	have	AUX
ftr-337	1191	12	allowed	allow	VERB
ftr-337	1191	13	,	,	PUNCT
ftr-337	1191	14	and	and	CCONJ
ftr-337	1191	15	effectively	effectively	ADV
ftr-337	1191	16	encouraged	encourage	VERB
ftr-337	1191	17	,	,	PUNCT
ftr-337	1191	18	investment	investment	NOUN
ftr-337	1191	19	in	in	ADP
ftr-337	1191	20	low	low	ADJ
ftr-337	1191	21	-	-	PUNCT
ftr-337	1191	22	income	income	NOUN
ftr-337	1191	23	communities	community	NOUN
ftr-337	1191	24	that	that	PRON
ftr-337	1191	25	is	be	AUX
ftr-337	1191	26	not	not	PART
ftr-337	1191	27	always	always	ADV
ftr-337	1191	28	in	in	ADP
ftr-337	1191	29	practice	practice	NOUN
ftr-337	1191	30	for	for	ADP
ftr-337	1191	31	the	the	DET
ftr-337	1191	32	benefit	benefit	NOUN
ftr-337	1191	33	of	of	ADP
ftr-337	1191	34	the	the	DET
ftr-337	1191	35	residents	resident	NOUN
ftr-337	1191	36	of	of	ADP
ftr-337	1191	37	these	these	DET
ftr-337	1191	38	communities	community	NOUN
ftr-337	1191	39	.	.	PUNCT
ftr-337	1192	1	thus	thus	ADV
ftr-337	1192	2	,	,	PUNCT
ftr-337	1192	3	projects	project	NOUN
ftr-337	1192	4	receiving	receive	VERB
ftr-337	1192	5	approximately	approximately	ADV
ftr-337	1192	6	$	$	SYM
ftr-337	1192	7	2	2	NUM
ftr-337	1192	8	billion	billion	NUM
ftr-337	1192	9	in	in	ADP
ftr-337	1192	10	tax	tax	NOUN
ftr-337	1192	11	credit	credit	NOUN
ftr-337	1192	12	subsidies	subsidy	NOUN
ftr-337	1192	13	have	have	AUX
ftr-337	1192	14	included	include	VERB
ftr-337	1192	15	a	a	DET
ftr-337	1192	16	performing	perform	VERB
ftr-337	1192	17	arts	art	NOUN
ftr-337	1192	18	center	center	NOUN
ftr-337	1192	19	for	for	ADP
ftr-337	1192	20	opera	opera	NOUN
ftr-337	1192	21	,	,	PUNCT
ftr-337	1192	22	symphony	symphony	ADJ
ftr-337	1192	23	,	,	PUNCT
ftr-337	1192	24	and	and	CCONJ
ftr-337	1192	25	ballet	ballet	NOUN
ftr-337	1192	26	,	,	PUNCT
ftr-337	1192	27	a	a	DET
ftr-337	1192	28	617	617	NUM
ftr-337	1192	29	-	-	PUNCT
ftr-337	1192	30	room	room	NOUN
ftr-337	1192	31	convention	convention	NOUN
ftr-337	1192	32	center	center	NOUN
ftr-337	1192	33	and	and	CCONJ
ftr-337	1192	34	hotel	hotel	NOUN
ftr-337	1192	35	,	,	PUNCT
ftr-337	1192	36	museums	museum	NOUN
ftr-337	1192	37	,	,	PUNCT
ftr-337	1192	38	upscale	upscale	ADJ
ftr-337	1192	39	commercial	commercial	ADJ
ftr-337	1192	40	office	office	NOUN
ftr-337	1192	41	space	space	NOUN
ftr-337	1192	42	,	,	PUNCT
ftr-337	1192	43	and	and	CCONJ
ftr-337	1192	44	tourist	tourist	NOUN
ftr-337	1192	45	centers	center	NOUN
ftr-337	1192	46	.	.	PUNCT
ftr-337	1193	1	177	177	NUM
ftr-337	1193	2	developments	development	NOUN
ftr-337	1193	3	since	since	SCONJ
ftr-337	1193	4	do	do	AUX
ftr-337	1193	5	not	not	PART
ftr-337	1193	6	seem	seem	VERB
ftr-337	1193	7	to	to	PART
ftr-337	1193	8	have	have	AUX
ftr-337	1193	9	materially	materially	ADV
ftr-337	1193	10	altered	alter	VERB
ftr-337	1193	11	the	the	DET
ftr-337	1193	12	functioning	functioning	NOUN
ftr-337	1193	13	of	of	ADP
ftr-337	1193	14	the	the	DET
ftr-337	1193	15	credit	credit	NOUN
ftr-337	1193	16	.	.	PUNCT
ftr-337	1194	1	178	178	NUM
ftr-337	1194	2	175	175	NUM
ftr-337	1194	3	.	.	PUNCT
ftr-337	1195	1	in	in	ADP
ftr-337	1195	2	the	the	DET
ftr-337	1195	3	february	february	PROPN
ftr-337	1195	4	1999	1999	NUM
ftr-337	1195	5	“	"	PUNCT
ftr-337	1195	6	green	green	ADJ
ftr-337	1195	7	book	book	NOUN
ftr-337	1195	8	”	"	PUNCT
ftr-337	1195	9	outlining	outline	VERB
ftr-337	1195	10	the	the	DET
ftr-337	1195	11	president	president	NOUN
ftr-337	1195	12	’s	’s	PART
ftr-337	1195	13	revenue	revenue	NOUN
ftr-337	1195	14	proposals	proposal	NOUN
ftr-337	1195	15	for	for	ADP
ftr-337	1195	16	the	the	DET
ftr-337	1195	17	following	follow	VERB
ftr-337	1195	18	fiscal	fiscal	ADJ
ftr-337	1195	19	year	year	NOUN
ftr-337	1195	20	,	,	PUNCT
ftr-337	1195	21	the	the	DET
ftr-337	1195	22	treasury	treasury	NOUN
ftr-337	1195	23	had	have	AUX
ftr-337	1195	24	described	describe	VERB
ftr-337	1195	25	a	a	DET
ftr-337	1195	26	proposal	proposal	NOUN
ftr-337	1195	27	for	for	ADP
ftr-337	1195	28	a	a	DET
ftr-337	1195	29	“	"	PUNCT
ftr-337	1195	30	new	new	ADJ
ftr-337	1195	31	markets	market	NOUN
ftr-337	1195	32	tax	tax	NOUN
ftr-337	1195	33	credit	credit	NOUN
ftr-337	1195	34	.	.	PUNCT
ftr-337	1195	35	”	"	PUNCT
ftr-337	1196	1	dep’t	dep’t	NOUN
ftr-337	1196	2	of	of	ADP
ftr-337	1196	3	the	the	DET
ftr-337	1196	4	treasury	treasury	NOUN
ftr-337	1196	5	,	,	PUNCT
ftr-337	1196	6	general	general	ADJ
ftr-337	1196	7	explanations	explanation	NOUN
ftr-337	1196	8	of	of	ADP
ftr-337	1196	9	the	the	DET
ftr-337	1196	10	administration	administration	NOUN
ftr-337	1196	11	’s	’s	PART
ftr-337	1196	12	revenue	revenue	NOUN
ftr-337	1196	13	proposals	proposal	NOUN
ftr-337	1196	14	33–36	33–36	NUM
ftr-337	1196	15	(	(	PUNCT
ftr-337	1196	16	1999	1999	NUM
ftr-337	1196	17	)	)	PUNCT
ftr-337	1196	18	,	,	PUNCT
ftr-337	1196	19	http://www	http://www	PROPN
ftr-337	1196	20	.	.	PUNCT
ftr-337	1197	1	treasury.gov/resource-center/tax-policy/documents/general-explanations-fy2000.pdf	treasury.gov/resource-center/tax-policy/documents/general-explanations-fy2000.pdf	PROPN
ftr-337	1197	2	.	.	PUNCT
ftr-337	1198	1	the	the	DET
ftr-337	1198	2	green	green	PROPN
ftr-337	1198	3	book	book	NOUN
ftr-337	1198	4	noted	note	VERB
ftr-337	1198	5	that	that	SCONJ
ftr-337	1198	6	under	under	ADP
ftr-337	1198	7	current	current	ADJ
ftr-337	1198	8	law	law	NOUN
ftr-337	1198	9	,	,	PUNCT
ftr-337	1198	10	“	"	PUNCT
ftr-337	1198	11	there	there	PRON
ftr-337	1198	12	are	be	VERB
ftr-337	1198	13	limited	limited	ADJ
ftr-337	1198	14	tax	tax	NOUN
ftr-337	1198	15	incentives	incentive	NOUN
ftr-337	1198	16	for	for	ADP
ftr-337	1198	17	investing	invest	VERB
ftr-337	1198	18	and	and	CCONJ
ftr-337	1198	19	making	make	VERB
ftr-337	1198	20	loans	loan	NOUN
ftr-337	1198	21	to	to	ADP
ftr-337	1198	22	businesses	business	NOUN
ftr-337	1198	23	in	in	ADP
ftr-337	1198	24	low	low	ADJ
ftr-337	1198	25	-	-	PUNCT
ftr-337	1198	26	income	income	NOUN
ftr-337	1198	27	communities	community	NOUN
ftr-337	1198	28	”	"	PUNCT
ftr-337	1198	29	and	and	CCONJ
ftr-337	1198	30	that	that	SCONJ
ftr-337	1198	31	“	"	PUNCT
ftr-337	1198	32	[	[	X
ftr-337	1198	33	b]usinesses	b]usinesse	NOUN
ftr-337	1198	34	in	in	ADP
ftr-337	1198	35	our	our	PRON
ftr-337	1198	36	nation	nation	NOUN
ftr-337	1198	37	’s	’s	PART
ftr-337	1198	38	inner	inner	ADJ
ftr-337	1198	39	cities	city	NOUN
ftr-337	1198	40	and	and	CCONJ
ftr-337	1198	41	isolated	isolated	ADJ
ftr-337	1198	42	rural	rural	ADJ
ftr-337	1198	43	communities	community	NOUN
ftr-337	1198	44	often	often	ADV
ftr-337	1198	45	lack	lack	VERB
ftr-337	1198	46	access	access	NOUN
ftr-337	1198	47	to	to	ADP
ftr-337	1198	48	equity	equity	NOUN
ftr-337	1198	49	capital	capital	NOUN
ftr-337	1198	50	to	to	PART
ftr-337	1198	51	grow	grow	VERB
ftr-337	1198	52	and	and	CCONJ
ftr-337	1198	53	succeed	succeed	VERB
ftr-337	1198	54	.	.	PUNCT
ftr-337	1198	55	”	"	PUNCT
ftr-337	1199	1	i	i	PRON
ftr-337	1199	2	d.	d.	PROPN
ftr-337	1199	3	at	at	ADP
ftr-337	1199	4	33	33	NUM
ftr-337	1199	5	.	.	PUNCT
ftr-337	1200	1	therefore	therefore	ADV
ftr-337	1200	2	,	,	PUNCT
ftr-337	1200	3	“	"	PUNCT
ftr-337	1200	4	[	[	X
ftr-337	1200	5	t]o	t]o	NOUN
ftr-337	1200	6	help	help	AUX
ftr-337	1200	7	attract	attract	VERB
ftr-337	1200	8	new	new	ADJ
ftr-337	1200	9	capital	capital	NOUN
ftr-337	1200	10	to	to	ADP
ftr-337	1200	11	these	these	DET
ftr-337	1200	12	businesses	business	NOUN
ftr-337	1200	13	,	,	PUNCT
ftr-337	1200	14	”	"	PUNCT
ftr-337	1200	15	it	it	PRON
ftr-337	1200	16	proposed	propose	VERB
ftr-337	1200	17	“	"	PUNCT
ftr-337	1200	18	a	a	DET
ftr-337	1200	19	new	new	ADJ
ftr-337	1200	20	tax	tax	NOUN
ftr-337	1200	21	credit	credit	NOUN
ftr-337	1200	22	for	for	ADP
ftr-337	1200	23	equity	equity	NOUN
ftr-337	1200	24	investments	investment	NOUN
ftr-337	1200	25	in	in	ADP
ftr-337	1200	26	these	these	DET
ftr-337	1200	27	businesses	business	NOUN
ftr-337	1200	28	.	.	PUNCT
ftr-337	1200	29	”	"	PUNCT
ftr-337	1201	1	i	i	PRON
ftr-337	1201	2	d.	d.	PROPN
ftr-337	1201	3	176	176	NUM
ftr-337	1201	4	.	.	PUNCT
ftr-337	1202	1	groves	grove	NOUN
ftr-337	1202	2	,	,	PUNCT
ftr-337	1202	3	new	new	ADJ
ftr-337	1202	4	markets	market	NOUN
ftr-337	1202	5	tax	tax	NOUN
ftr-337	1202	6	credits	credit	NOUN
ftr-337	1202	7	,	,	PUNCT
ftr-337	1202	8	supra	supra	PROPN
ftr-337	1202	9	note	note	PROPN
ftr-337	1202	10	173	173	NUM
ftr-337	1202	11	,	,	PUNCT
ftr-337	1202	12	at	at	ADP
ftr-337	1202	13	221	221	NUM
ftr-337	1202	14	.	.	PUNCT
ftr-337	1203	1	177	177	NUM
ftr-337	1203	2	.	.	PUNCT
ftr-337	1204	1	i	i	PRON
ftr-337	1204	2	d.	d.	PROPN
ftr-337	1204	3	at	at	ADP
ftr-337	1204	4	225–26	225–26	NUM
ftr-337	1204	5	(	(	PUNCT
ftr-337	1204	6	the	the	DET
ftr-337	1204	7	author	author	NOUN
ftr-337	1204	8	includes	include	VERB
ftr-337	1204	9	a	a	DET
ftr-337	1204	10	complete	complete	ADJ
ftr-337	1204	11	table	table	NOUN
ftr-337	1204	12	of	of	ADP
ftr-337	1204	13	projects	project	NOUN
ftr-337	1204	14	he	he	PRON
ftr-337	1204	15	refers	refer	VERB
ftr-337	1204	16	to	to	ADP
ftr-337	1204	17	as	as	ADP
ftr-337	1204	18	“	"	PUNCT
ftr-337	1204	19	problematic	problematic	ADJ
ftr-337	1204	20	purposed	purposed	ADJ
ftr-337	1204	21	projects	project	NOUN
ftr-337	1204	22	”	"	PUNCT
ftr-337	1204	23	)	)	PUNCT
ftr-337	1204	24	.	.	PUNCT
ftr-337	1205	1	by	by	ADP
ftr-337	1205	2	the	the	DET
ftr-337	1205	3	same	same	ADJ
ftr-337	1205	4	token	token	NOUN
ftr-337	1205	5	,	,	PUNCT
ftr-337	1205	6	the	the	DET
ftr-337	1205	7	nmtc	nmtc	PROPN
ftr-337	1205	8	program	program	NOUN
ftr-337	1205	9	also	also	ADV
ftr-337	1205	10	has	have	AUX
ftr-337	1205	11	brought	bring	VERB
ftr-337	1205	12	support	support	NOUN
ftr-337	1205	13	to	to	ADP
ftr-337	1205	14	community	community	NOUN
ftr-337	1205	15	healthcare	healthcare	NOUN
ftr-337	1205	16	facilities	facility	NOUN
ftr-337	1205	17	,	,	PUNCT
ftr-337	1205	18	child	child	NOUN
ftr-337	1205	19	care	care	NOUN
ftr-337	1205	20	centers	center	NOUN
ftr-337	1205	21	,	,	PUNCT
ftr-337	1205	22	senior	senior	ADJ
ftr-337	1205	23	centers	center	NOUN
ftr-337	1205	24	and	and	CCONJ
ftr-337	1205	25	affordable	affordable	ADJ
ftr-337	1205	26	housing	housing	NOUN
ftr-337	1205	27	for	for	ADP
ftr-337	1205	28	local	local	ADJ
ftr-337	1205	29	residents	resident	NOUN
ftr-337	1205	30	.	.	PUNCT
ftr-337	1206	1	i	i	PRON
ftr-337	1206	2	d.	d.	PROPN
ftr-337	1206	3	at	at	ADP
ftr-337	1206	4	234	234	NUM
ftr-337	1206	5	.	.	NOUN
ftr-337	1206	6	178	178	NUM
ftr-337	1206	7	.	.	PUNCT
ftr-337	1207	1	section	section	NOUN
ftr-337	1207	2	221	221	NUM
ftr-337	1207	3	of	of	ADP
ftr-337	1207	4	the	the	DET
ftr-337	1207	5	american	american	ADJ
ftr-337	1207	6	jobs	jobs	PROPN
ftr-337	1207	7	creation	creation	PROPN
ftr-337	1207	8	act	act	NOUN
ftr-337	1207	9	of	of	ADP
ftr-337	1207	10	2004	2004	NUM
ftr-337	1207	11	,	,	PUNCT
ftr-337	1207	12	expanded	expand	VERB
ftr-337	1207	13	the	the	DET
ftr-337	1207	14	definition	definition	NOUN
ftr-337	1207	15	of	of	ADP
ftr-337	1207	16	“	"	PUNCT
ftr-337	1207	17	low	low	ADJ
ftr-337	1207	18	-	-	PUNCT
ftr-337	1207	19	income	income	NOUN
ftr-337	1207	20	community	community	NOUN
ftr-337	1207	21	.	.	PUNCT
ftr-337	1207	22	”	"	PUNCT
ftr-337	1208	1	american	american	PROPN
ftr-337	1208	2	jobs	jobs	PROPN
ftr-337	1208	3	creation	creation	PROPN
ftr-337	1208	4	act	act	NOUN
ftr-337	1208	5	of	of	ADP
ftr-337	1208	6	2004	2004	NUM
ftr-337	1208	7	,	,	PUNCT
ftr-337	1208	8	pub	pub	NOUN
ftr-337	1208	9	.	.	PUNCT
ftr-337	1209	1	l.	l.	PROPN
ftr-337	1209	2	no	no	INTJ
ftr-337	1209	3	.	.	PROPN
ftr-337	1210	1	108	108	NUM
ftr-337	1210	2	-	-	SYM
ftr-337	1210	3	357	357	NUM
ftr-337	1210	4	,	,	PUNCT
ftr-337	1210	5	§	§	PROPN
ftr-337	1210	6	221	221	NUM
ftr-337	1210	7	,	,	PUNCT
ftr-337	1210	8	118	118	NUM
ftr-337	1210	9	stat	stat	NOUN
ftr-337	1210	10	.	.	PUNCT
ftr-337	1211	1	1418	1418	NUM
ftr-337	1211	2	,	,	PUNCT
ftr-337	1211	3	1431	1431	NUM
ftr-337	1212	1	[	[	X
ftr-337	1212	2	hereinafter	hereinafter	NOUN
ftr-337	1212	3	ajca	ajca	NOUN
ftr-337	1212	4	2004	2004	NUM
ftr-337	1212	5	)	)	PUNCT
ftr-337	1212	6	.	.	PUNCT
ftr-337	1213	1	the	the	DET
ftr-337	1213	2	ajca	ajca	PROPN
ftr-337	1213	3	2004	2004	NUM
ftr-337	1213	4	added	add	VERB
ftr-337	1213	5	section	section	NOUN
ftr-337	1213	6	45d(e)(2	45d(e)(2	NOUN
ftr-337	1213	7	)	)	PUNCT
ftr-337	1213	8	,	,	PUNCT
ftr-337	1213	9	directing	direct	VERB
ftr-337	1213	10	the	the	DET
ftr-337	1213	11	treasury	treasury	NOUN
ftr-337	1213	12	to	to	PART
ftr-337	1213	13	prescribe	prescribe	VERB
ftr-337	1213	14	regulations	regulation	NOUN
ftr-337	1213	15	under	under	ADP
ftr-337	1213	16	which	which	PRON
ftr-337	1213	17	certain	certain	ADJ
ftr-337	1213	18	“	"	PUNCT
ftr-337	1213	19	targeted	target	VERB
ftr-337	1213	20	populations	population	NOUN
ftr-337	1213	21	”	"	PUNCT
ftr-337	1213	22	were	be	AUX
ftr-337	1213	23	to	to	PART
ftr-337	1213	24	be	be	AUX
ftr-337	1213	25	considered	consider	VERB
ftr-337	1213	26	“	"	PUNCT
ftr-337	1213	27	low	low	ADJ
ftr-337	1213	28	-	-	PUNCT
ftr-337	1213	29	income	income	NOUN
ftr-337	1213	30	communities	community	NOUN
ftr-337	1213	31	.	.	PUNCT
ftr-337	1213	32	”	"	PUNCT
ftr-337	1214	1	i	i	PRON
ftr-337	1214	2	d.	d.	VERB
ftr-337	1214	3	at	at	ADP
ftr-337	1214	4	§	§	PROPN
ftr-337	1214	5	221(a	221(a	PROPN
ftr-337	1214	6	)	)	PUNCT
ftr-337	1214	7	.	.	PUNCT
ftr-337	1215	1	in	in	ADP
ftr-337	1215	2	2006	2006	NUM
ftr-337	1215	3	,	,	PUNCT
ftr-337	1215	4	the	the	DET
ftr-337	1215	5	irs	irs	PROPN
ftr-337	1215	6	issued	issue	VERB
ftr-337	1215	7	a	a	DET
ftr-337	1215	8	(	(	PUNCT
ftr-337	1215	9	now	now	ADV
ftr-337	1215	10	obsolete	obsolete	ADJ
ftr-337	1215	11	)	)	PUNCT
ftr-337	1215	12	notice	notice	NOUN
ftr-337	1215	13	offering	offer	VERB
ftr-337	1215	14	guidance	guidance	NOUN
ftr-337	1215	15	on	on	ADP
ftr-337	1215	16	section	section	NOUN
ftr-337	1215	17	45d(e)(2	45d(e)(2	NOUN
ftr-337	1215	18	)	)	PUNCT
ftr-337	1215	19	until	until	SCONJ
ftr-337	1215	20	final	final	ADJ
ftr-337	1215	21	regulations	regulation	NOUN
ftr-337	1215	22	are	be	AUX
ftr-337	1215	23	adopted	adopt	VERB
ftr-337	1215	24	.	.	PUNCT
ftr-337	1216	1	see	see	VERB
ftr-337	1216	2	notice	notice	NOUN
ftr-337	1216	3	2006	2006	NUM
ftr-337	1216	4	-	-	SYM
ftr-337	1216	5	60	60	NUM
ftr-337	1216	6	,	,	PUNCT
ftr-337	1216	7	2006	2006	NUM
ftr-337	1216	8	-	-	SYM
ftr-337	1216	9	2	2	NUM
ftr-337	1216	10	c.b	c.b	PROPN
ftr-337	1216	11	.	.	PROPN
ftr-337	1216	12	82	82	NUM
ftr-337	1216	13	.	.	PUNCT
ftr-337	1217	1	proposed	propose	VERB
ftr-337	1217	2	regulations	regulation	NOUN
ftr-337	1217	3	adopting	adopt	VERB
ftr-337	1217	4	the	the	DET
ftr-337	1217	5	notice	notice	NOUN
ftr-337	1217	6	2006	2006	NUM
ftr-337	1217	7	-	-	SYM
ftr-337	1217	8	60	60	NUM
ftr-337	1217	9	rules	rule	NOUN
ftr-337	1217	10	without	without	ADP
ftr-337	1217	11	significant	significant	ADJ
ftr-337	1217	12	changes	change	NOUN
ftr-337	1217	13	were	be	AUX
ftr-337	1217	14	promulgated	promulgate	VERB
ftr-337	1217	15	in	in	ADP
ftr-337	1217	16	2008	2008	NUM
ftr-337	1217	17	and	and	CCONJ
ftr-337	1217	18	have	have	AUX
ftr-337	1217	19	since	since	ADV
ftr-337	1217	20	been	be	AUX
ftr-337	1217	21	finalized	finalize	VERB
ftr-337	1217	22	.	.	PUNCT
ftr-337	1218	1	see	see	VERB
ftr-337	1218	2	reg	reg	NOUN
ftr-337	1218	3	.	.	PUNCT
ftr-337	1219	1	§	§	PROPN
ftr-337	1219	2	1.45d-1	1.45d-1	NUM
ftr-337	1219	3	(	(	PUNCT
ftr-337	1219	4	as	as	SCONJ
ftr-337	1219	5	amended	amend	VERB
ftr-337	1219	6	by	by	ADP
ftr-337	1219	7	t.d	t.d	PROPN
ftr-337	1219	8	.	.	PROPN
ftr-337	1219	9	9560	9560	NUM
ftr-337	1219	10	,	,	PUNCT
ftr-337	1219	11	2012	2012	NUM
ftr-337	1219	12	-	-	SYM
ftr-337	1219	13	4	4	NUM
ftr-337	1219	14	c.b	c.b	PROPN
ftr-337	1219	15	.	.	PROPN
ftr-337	1219	16	299	299	NUM
ftr-337	1219	17	)	)	PUNCT
ftr-337	1219	18	;	;	PUNCT
ftr-337	1219	19	prop	prop	NOUN
ftr-337	1219	20	.	.	PUNCT
ftr-337	1219	21	regs	regs	PROPN
ftr-337	1219	22	.	.	PUNCT
ftr-337	1220	1	§	§	PROPN
ftr-337	1220	2	1.45d-1	1.45d-1	PROPN
ftr-337	1220	3	,	,	PUNCT
ftr-337	1220	4	73	73	NUM
ftr-337	1220	5	fed	fed	PROPN
ftr-337	1220	6	.	.	PUNCT
ftr-337	1221	1	reg	reg	PROPN
ftr-337	1221	2	.	.	PUNCT
ftr-337	1222	1	54,990	54,990	NUM
ftr-337	1222	2	(	(	PUNCT
ftr-337	1222	3	2008	2008	NUM
ftr-337	1222	4	)	)	PUNCT
ftr-337	1222	5	.	.	PUNCT
ftr-337	1223	1	the	the	DET
ftr-337	1223	2	ajca	ajca	PROPN
ftr-337	1223	3	2004	2004	NUM
ftr-337	1223	4	also	also	ADV
ftr-337	1223	5	added	add	VERB
ftr-337	1223	6	new	new	ADJ
ftr-337	1223	7	section	section	NOUN
ftr-337	1223	8	45d(e)(4	45d(e)(4	PROPN
ftr-337	1223	9	)	)	PUNCT
ftr-337	1223	10	,	,	PUNCT
ftr-337	1223	11	treating	treat	VERB
ftr-337	1223	12	population	population	NOUN
ftr-337	1223	13	census	census	NOUN
ftr-337	1223	14	tracts	tract	NOUN
ftr-337	1223	15	with	with	ADP
ftr-337	1223	16	a	a	DET
ftr-337	1223	17	population	population	NOUN
ftr-337	1223	18	of	of	ADP
ftr-337	1223	19	less	less	ADJ
ftr-337	1223	20	than	than	ADP
ftr-337	1223	21	2,000	2,000	NUM
ftr-337	1223	22	as	as	ADP
ftr-337	1223	23	“	"	PUNCT
ftr-337	1223	24	low	low	ADJ
ftr-337	1223	25	-	-	PUNCT
ftr-337	1223	26	income	income	NOUN
ftr-337	1223	27	communities	community	NOUN
ftr-337	1223	28	”	"	PUNCT
ftr-337	1223	29	if	if	SCONJ
ftr-337	1223	30	the	the	DET
ftr-337	1223	31	tract	tract	NOUN
ftr-337	1223	32	is	be	AUX
ftr-337	1223	33	within	within	ADP
ftr-337	1223	34	an	an	DET
ftr-337	1223	35	empowerment	empowerment	NOUN
ftr-337	1223	36	zone	zone	NOUN
ftr-337	1223	37	under	under	ADP
ftr-337	1223	38	section	section	NOUN
ftr-337	1223	39	1391	1391	NUM
ftr-337	1223	40	,	,	PUNCT
ftr-337	1223	41	and	and	CCONJ
ftr-337	1223	42	is	be	AUX
ftr-337	1223	43	contiguous	contiguous	ADJ
ftr-337	1223	44	to	to	ADP
ftr-337	1223	45	one	one	NUM
ftr-337	1223	46	or	or	CCONJ
ftr-337	1223	47	more	more	ADJ
ftr-337	1223	48	other	other	ADJ
ftr-337	1223	49	low	low	ADJ
ftr-337	1223	50	-	-	PUNCT
ftr-337	1223	51	income	income	NOUN
ftr-337	1223	52	communities	community	NOUN
ftr-337	1223	53	.	.	PUNCT
ftr-337	1224	1	ajca	ajca	PROPN
ftr-337	1224	2	2004	2004	NUM
ftr-337	1224	3	,	,	PUNCT
ftr-337	1224	4	supra	supra	PROPN
ftr-337	1224	5	§	§	PROPN
ftr-337	1224	6	221(b	221(b	PROPN
ftr-337	1224	7	)	)	PUNCT
ftr-337	1224	8	,	,	PUNCT
ftr-337	1224	9	118	118	NUM
ftr-337	1224	10	stat	stat	NOUN
ftr-337	1224	11	.	.	PUNCT
ftr-337	1225	1	676	676	NUM
ftr-337	1225	2	florida	florida	PROPN
ftr-337	1225	3	tax	tax	NOUN
ftr-337	1225	4	review	review	NOUN
ftr-337	1225	5	[	[	X
ftr-337	1225	6	vol.12:9	vol.12:9	NOUN
ftr-337	1225	7	in	in	ADP
ftr-337	1225	8	a	a	DET
ftr-337	1225	9	march	march	PROPN
ftr-337	1225	10	2011	2011	NUM
ftr-337	1225	11	report	report	NOUN
ftr-337	1225	12	,	,	PUNCT
ftr-337	1225	13	the	the	DET
ftr-337	1225	14	government	government	NOUN
ftr-337	1225	15	accountability	accountability	NOUN
ftr-337	1225	16	office	office	NOUN
ftr-337	1225	17	(	(	PUNCT
ftr-337	1225	18	“	"	PUNCT
ftr-337	1225	19	gao	gao	PROPN
ftr-337	1225	20	”	"	PUNCT
ftr-337	1225	21	)	)	PUNCT
ftr-337	1225	22	suggested	suggest	VERB
ftr-337	1225	23	converting	convert	VERB
ftr-337	1225	24	the	the	DET
ftr-337	1225	25	nmtc	nmtc	NOUN
ftr-337	1225	26	into	into	ADP
ftr-337	1225	27	a	a	DET
ftr-337	1225	28	grant	grant	NOUN
ftr-337	1225	29	program	program	NOUN
ftr-337	1225	30	in	in	ADP
ftr-337	1225	31	order	order	NOUN
ftr-337	1225	32	to	to	PART
ftr-337	1225	33	“	"	PUNCT
ftr-337	1225	34	increase	increase	VERB
ftr-337	1225	35	program	program	NOUN
ftr-337	1225	36	efficiency	efficiency	NOUN
ftr-337	1225	37	and	and	CCONJ
ftr-337	1225	38	reduce	reduce	VERB
ftr-337	1225	39	the	the	DET
ftr-337	1225	40	overall	overall	ADJ
ftr-337	1225	41	cost	cost	NOUN
ftr-337	1225	42	of	of	ADP
ftr-337	1225	43	the	the	DET
ftr-337	1225	44	program	program	NOUN
ftr-337	1225	45	.	.	PUNCT
ftr-337	1225	46	”	"	PUNCT
ftr-337	1226	1	179	179	NUM
ftr-337	1226	2	it	it	PRON
ftr-337	1226	3	reasoned	reason	VERB
ftr-337	1226	4	as	as	SCONJ
ftr-337	1226	5	follows	follow	VERB
ftr-337	1226	6	:	:	PUNCT
ftr-337	1227	1	[	[	X
ftr-337	1227	2	r]eplacing	r]eplace	VERB
ftr-337	1227	3	the	the	DET
ftr-337	1227	4	tax	tax	NOUN
ftr-337	1227	5	credit	credit	NOUN
ftr-337	1227	6	with	with	ADP
ftr-337	1227	7	a	a	DET
ftr-337	1227	8	grant	grant	NOUN
ftr-337	1227	9	likely	likely	ADV
ftr-337	1227	10	would	would	AUX
ftr-337	1227	11	increase	increase	VERB
ftr-337	1227	12	the	the	DET
ftr-337	1227	13	equity	equity	NOUN
ftr-337	1227	14	that	that	PRON
ftr-337	1227	15	could	could	AUX
ftr-337	1227	16	be	be	AUX
ftr-337	1227	17	placed	place	VERB
ftr-337	1227	18	in	in	ADP
ftr-337	1227	19	low	low	ADJ
ftr-337	1227	20	-	-	PUNCT
ftr-337	1227	21	income	income	NOUN
ftr-337	1227	22	businesses	business	NOUN
ftr-337	1227	23	and	and	CCONJ
ftr-337	1227	24	make	make	VERB
ftr-337	1227	25	the	the	DET
ftr-337	1227	26	federal	federal	ADJ
ftr-337	1227	27	subsidy	subsidy	NOUN
ftr-337	1227	28	more	more	ADJ
ftr-337	1227	29	cost	cost	NOUN
ftr-337	1227	30	-	-	PUNCT
ftr-337	1227	31	effective	effective	ADJ
ftr-337	1227	32	.	.	PUNCT
ftr-337	1228	1	when	when	SCONJ
ftr-337	1228	2	cde	cde	PROPN
ftr-337	1228	3	sells	sell	VERB
ftr-337	1228	4	credits	credit	NOUN
ftr-337	1228	5	to	to	ADP
ftr-337	1228	6	investors	investor	NOUN
ftr-337	1228	7	to	to	PART
ftr-337	1228	8	raise	raise	VERB
ftr-337	1228	9	additional	additional	ADJ
ftr-337	1228	10	funds	fund	NOUN
ftr-337	1228	11	,	,	PUNCT
ftr-337	1228	12	the	the	DET
ftr-337	1228	13	price	price	NOUN
ftr-337	1228	14	investors	investor	NOUN
ftr-337	1228	15	pay	pay	VERB
ftr-337	1228	16	for	for	ADP
ftr-337	1228	17	the	the	DET
ftr-337	1228	18	credits	credit	NOUN
ftr-337	1228	19	reflects	reflect	VERB
ftr-337	1228	20	market	market	NOUN
ftr-337	1228	21	conditions	condition	NOUN
ftr-337	1228	22	and	and	CCONJ
ftr-337	1228	23	the	the	DET
ftr-337	1228	24	investors	investor	NOUN
ftr-337	1228	25	’	’	PART
ftr-337	1228	26	attitudes	attitude	NOUN
ftr-337	1228	27	toward	toward	ADP
ftr-337	1228	28	risk	risk	NOUN
ftr-337	1228	29	.	.	PUNCT
ftr-337	1229	1	according	accord	VERB
ftr-337	1229	2	to	to	ADP
ftr-337	1229	3	cde	cde	PROPN
ftr-337	1229	4	representatives	representative	NOUN
ftr-337	1229	5	gao	gao	PROPN
ftr-337	1229	6	interviewed	interview	VERB
ftr-337	1229	7	in	in	ADP
ftr-337	1229	8	2009	2009	NUM
ftr-337	1229	9	,	,	PUNCT
ftr-337	1229	10	when	when	SCONJ
ftr-337	1229	11	the	the	DET
ftr-337	1229	12	demand	demand	NOUN
ftr-337	1229	13	for	for	ADP
ftr-337	1229	14	nmtcs	nmtcs	NOUN
ftr-337	1229	15	was	be	AUX
ftr-337	1229	16	highest	high	ADJ
ftr-337	1229	17	,	,	PUNCT
ftr-337	1229	18	before	before	ADP
ftr-337	1229	19	the	the	DET
ftr-337	1229	20	housing	housing	NOUN
ftr-337	1229	21	market	market	NOUN
ftr-337	1229	22	collapse	collapse	NOUN
ftr-337	1229	23	and	and	CCONJ
ftr-337	1229	24	2008	2008	NUM
ftr-337	1229	25	credit	credit	NOUN
ftr-337	1229	26	crisis	crisis	NOUN
ftr-337	1229	27	,	,	PUNCT
ftr-337	1229	28	the	the	DET
ftr-337	1229	29	tax	tax	NOUN
ftr-337	1229	30	credits	credit	NOUN
ftr-337	1229	31	sold	sell	VERB
ftr-337	1229	32	for	for	ADP
ftr-337	1229	33	$	$	SYM
ftr-337	1229	34	0.75	0.75	NUM
ftr-337	1229	35	to	to	PART
ftr-337	1229	36	$	$	SYM
ftr-337	1229	37	0.80	0.80	NUM
ftr-337	1229	38	per	per	ADP
ftr-337	1229	39	dollar	dollar	NOUN
ftr-337	1229	40	.	.	PUNCT
ftr-337	1230	1	therefore	therefore	ADV
ftr-337	1230	2	,	,	PUNCT
ftr-337	1230	3	the	the	DET
ftr-337	1230	4	federal	federal	ADJ
ftr-337	1230	5	subsidy	subsidy	NOUN
ftr-337	1230	6	intended	intend	VERB
ftr-337	1230	7	to	to	PART
ftr-337	1230	8	assist	assist	VERB
ftr-337	1230	9	low	low	ADJ
ftr-337	1230	10	-	-	PUNCT
ftr-337	1230	11	income	income	NOUN
ftr-337	1230	12	businesses	business	NOUN
ftr-337	1230	13	was	be	AUX
ftr-337	1230	14	reduced	reduce	VERB
ftr-337	1230	15	by	by	ADP
ftr-337	1230	16	20	20	NUM
ftr-337	1230	17	percent	percent	NOUN
ftr-337	1230	18	to	to	ADP
ftr-337	1230	19	25	25	NUM
ftr-337	1230	20	percent	percent	NOUN
ftr-337	1230	21	before	before	SCONJ
ftr-337	1230	22	any	any	DET
ftr-337	1230	23	funds	fund	NOUN
ftr-337	1230	24	were	be	AUX
ftr-337	1230	25	made	make	VERB
ftr-337	1230	26	available	available	ADJ
ftr-337	1230	27	to	to	PART
ftr-337	1230	28	cde	cde	PROPN
ftr-337	1230	29	.	.	PUNCT
ftr-337	1231	1	representatives	representative	NOUN
ftr-337	1231	2	from	from	ADP
ftr-337	1231	3	cde	cde	PROPN
ftr-337	1231	4	[	[	X
ftr-337	1231	5	whom	whom	PRON
ftr-337	1231	6	]	]	PUNCT
ftr-337	1231	7	gao	gao	PROPN
ftr-337	1231	8	interviewed	interview	VERB
ftr-337	1231	9	also	also	ADV
ftr-337	1231	10	noted	note	VERB
ftr-337	1231	11	that	that	SCONJ
ftr-337	1231	12	with	with	ADP
ftr-337	1231	13	low	low	ADJ
ftr-337	1231	14	demand	demand	NOUN
ftr-337	1231	15	for	for	ADP
ftr-337	1231	16	the	the	DET
ftr-337	1231	17	tax	tax	NOUN
ftr-337	1231	18	credits	credit	NOUN
ftr-337	1231	19	,	,	PUNCT
ftr-337	1231	20	as	as	SCONJ
ftr-337	1231	21	was	be	AUX
ftr-337	1231	22	the	the	DET
ftr-337	1231	23	case	case	NOUN
ftr-337	1231	24	when	when	SCONJ
ftr-337	1231	25	gao	gao	PROPN
ftr-337	1231	26	conducted	conduct	VERB
ftr-337	1231	27	its	its	PRON
ftr-337	1231	28	work	work	NOUN
ftr-337	1231	29	during	during	ADP
ftr-337	1231	30	2009	2009	NUM
ftr-337	1231	31	,	,	PUNCT
ftr-337	1231	32	the	the	DET
ftr-337	1231	33	credits	credit	NOUN
ftr-337	1231	34	generally	generally	ADV
ftr-337	1231	35	sold	sell	VERB
ftr-337	1231	36	for	for	ADP
ftr-337	1231	37	about	about	ADV
ftr-337	1231	38	$	$	SYM
ftr-337	1231	39	0.65	0.65	NUM
ftr-337	1231	40	to	to	ADP
ftr-337	1231	41	$	$	SYM
ftr-337	1231	42	0.70	0.70	NUM
ftr-337	1231	43	and	and	CCONJ
ftr-337	1231	44	have	have	AUX
ftr-337	1231	45	sold	sell	VERB
ftr-337	1231	46	for	for	ADP
ftr-337	1231	47	as	as	ADP
ftr-337	1231	48	at	at	ADP
ftr-337	1231	49	1431	1431	NUM
ftr-337	1231	50	.	.	PUNCT
ftr-337	1232	1	finally	finally	ADV
ftr-337	1232	2	,	,	PUNCT
ftr-337	1232	3	the	the	DET
ftr-337	1232	4	ajca	ajca	PROPN
ftr-337	1232	5	2004	2004	NUM
ftr-337	1232	6	added	add	VERB
ftr-337	1232	7	section	section	NOUN
ftr-337	1232	8	45d(e)(5	45d(e)(5	PROPN
ftr-337	1232	9	)	)	PUNCT
ftr-337	1232	10	,	,	PUNCT
ftr-337	1232	11	modifying	modify	VERB
ftr-337	1232	12	the	the	DET
ftr-337	1232	13	income	income	NOUN
ftr-337	1232	14	requirement	requirement	NOUN
ftr-337	1232	15	for	for	ADP
ftr-337	1232	16	census	census	NOUN
ftr-337	1232	17	tracts	tract	NOUN
ftr-337	1232	18	within	within	ADP
ftr-337	1232	19	high	high	ADJ
ftr-337	1232	20	migration	migration	NOUN
ftr-337	1232	21	rural	rural	ADJ
ftr-337	1232	22	counties	county	NOUN
ftr-337	1232	23	.	.	PUNCT
ftr-337	1233	1	i	i	PRON
ftr-337	1233	2	d.	d.	PROPN
ftr-337	1233	3	at	at	ADP
ftr-337	1233	4	§	§	PROPN
ftr-337	1233	5	223(c	223(c	PROPN
ftr-337	1233	6	)	)	PUNCT
ftr-337	1233	7	.	.	PUNCT
ftr-337	1234	1	in	in	ADP
ftr-337	1234	2	2006	2006	NUM
ftr-337	1234	3	,	,	PUNCT
ftr-337	1234	4	section	section	NOUN
ftr-337	1234	5	102	102	NUM
ftr-337	1234	6	of	of	ADP
ftr-337	1234	7	the	the	DET
ftr-337	1234	8	tax	tax	NOUN
ftr-337	1234	9	relief	relief	NOUN
ftr-337	1234	10	and	and	CCONJ
ftr-337	1234	11	health	health	NOUN
ftr-337	1234	12	care	care	PROPN
ftr-337	1234	13	act	act	PROPN
ftr-337	1234	14	,	,	PUNCT
ftr-337	1234	15	added	add	VERB
ftr-337	1234	16	new	new	ADJ
ftr-337	1234	17	section	section	NOUN
ftr-337	1234	18	45d(i)(6	45d(i)(6	NUM
ftr-337	1234	19	)	)	PUNCT
ftr-337	1234	20	,	,	PUNCT
ftr-337	1234	21	directing	direct	VERB
ftr-337	1234	22	the	the	DET
ftr-337	1234	23	treasury	treasury	NOUN
ftr-337	1234	24	to	to	PART
ftr-337	1234	25	adopt	adopt	VERB
ftr-337	1234	26	regulations	regulation	NOUN
ftr-337	1234	27	to	to	PART
ftr-337	1234	28	“	"	PUNCT
ftr-337	1234	29	ensure	ensure	VERB
ftr-337	1234	30	that	that	SCONJ
ftr-337	1234	31	nonmetropolitan	nonmetropolitan	ADJ
ftr-337	1234	32	counties	county	NOUN
ftr-337	1234	33	receive	receive	VERB
ftr-337	1234	34	a	a	DET
ftr-337	1234	35	proportional	proportional	ADJ
ftr-337	1234	36	allocation	allocation	NOUN
ftr-337	1234	37	of	of	ADP
ftr-337	1234	38	qualified	qualified	ADJ
ftr-337	1234	39	equity	equity	NOUN
ftr-337	1234	40	investments	investment	NOUN
ftr-337	1234	41	.	.	PUNCT
ftr-337	1234	42	”	"	PUNCT
ftr-337	1235	1	tax	tax	NOUN
ftr-337	1235	2	relief	relief	NOUN
ftr-337	1235	3	and	and	CCONJ
ftr-337	1235	4	health	health	NOUN
ftr-337	1235	5	care	care	NOUN
ftr-337	1235	6	act	act	NOUN
ftr-337	1235	7	of	of	ADP
ftr-337	1235	8	2006	2006	NUM
ftr-337	1235	9	,	,	PUNCT
ftr-337	1235	10	pub	pub	NOUN
ftr-337	1235	11	.	.	PUNCT
ftr-337	1236	1	l.	l.	PROPN
ftr-337	1236	2	no	no	INTJ
ftr-337	1236	3	.	.	PROPN
ftr-337	1237	1	109	109	NUM
ftr-337	1237	2	-	-	PUNCT
ftr-337	1237	3	432	432	NUM
ftr-337	1237	4	§	§	PROPN
ftr-337	1237	5	102	102	NUM
ftr-337	1237	6	,	,	PUNCT
ftr-337	1237	7	120	120	NUM
ftr-337	1237	8	stat	stat	NOUN
ftr-337	1237	9	.	.	PUNCT
ftr-337	1238	1	2922	2922	NUM
ftr-337	1238	2	,	,	PUNCT
ftr-337	1238	3	2934	2934	NUM
ftr-337	1238	4	.	.	PUNCT
ftr-337	1239	1	the	the	DET
ftr-337	1239	2	treasury	treasury	NOUN
ftr-337	1239	3	also	also	ADV
ftr-337	1239	4	issued	issue	VERB
ftr-337	1239	5	proposed	propose	VERB
ftr-337	1239	6	regulations	regulation	NOUN
ftr-337	1239	7	in	in	ADP
ftr-337	1239	8	2008	2008	NUM
ftr-337	1239	9	providing	provide	VERB
ftr-337	1239	10	that	that	SCONJ
ftr-337	1239	11	there	there	PRON
ftr-337	1239	12	will	will	AUX
ftr-337	1239	13	be	be	AUX
ftr-337	1239	14	no	no	DET
ftr-337	1239	15	recapture	recapture	NOUN
ftr-337	1239	16	of	of	ADP
ftr-337	1239	17	the	the	DET
ftr-337	1239	18	new	new	ADJ
ftr-337	1239	19	markets	market	NOUN
ftr-337	1239	20	tax	tax	NOUN
ftr-337	1239	21	credit	credit	NOUN
ftr-337	1239	22	upon	upon	SCONJ
ftr-337	1239	23	a	a	DET
ftr-337	1239	24	section	section	NOUN
ftr-337	1239	25	708(b)(1)(b	708(b)(1)(b	PROPN
ftr-337	1239	26	)	)	PUNCT
ftr-337	1239	27	termination	termination	NOUN
ftr-337	1239	28	of	of	ADP
ftr-337	1239	29	a	a	DET
ftr-337	1239	30	partnership	partnership	NOUN
ftr-337	1239	31	cde	cde	PROPN
ftr-337	1239	32	and	and	CCONJ
ftr-337	1239	33	clarified	clarify	VERB
ftr-337	1239	34	when	when	SCONJ
ftr-337	1239	35	a	a	DET
ftr-337	1239	36	cash	cash	NOUN
ftr-337	1239	37	distribution	distribution	NOUN
ftr-337	1239	38	by	by	ADP
ftr-337	1239	39	a	a	DET
ftr-337	1239	40	partnership	partnership	NOUN
ftr-337	1239	41	cde	cde	VERB
ftr-337	1239	42	to	to	ADP
ftr-337	1239	43	its	its	PRON
ftr-337	1239	44	partners	partner	NOUN
ftr-337	1239	45	would	would	AUX
ftr-337	1239	46	be	be	AUX
ftr-337	1239	47	treated	treat	VERB
ftr-337	1239	48	as	as	ADP
ftr-337	1239	49	a	a	DET
ftr-337	1239	50	redemption	redemption	NOUN
ftr-337	1239	51	triggering	trigger	VERB
ftr-337	1239	52	a	a	DET
ftr-337	1239	53	recapture	recapture	NOUN
ftr-337	1239	54	event	event	NOUN
ftr-337	1239	55	.	.	PUNCT
ftr-337	1240	1	prop	prop	NOUN
ftr-337	1240	2	.	.	PUNCT
ftr-337	1241	1	reg	reg	PROPN
ftr-337	1241	2	.	.	PUNCT
ftr-337	1242	1	§	§	PROPN
ftr-337	1242	2	1.45d-1	1.45d-1	PROPN
ftr-337	1242	3	,	,	PUNCT
ftr-337	1242	4	73	73	NUM
ftr-337	1242	5	fed	fed	PROPN
ftr-337	1242	6	.	.	PUNCT
ftr-337	1243	1	reg	reg	PROPN
ftr-337	1243	2	.	.	PUNCT
ftr-337	1244	1	46,572	46,572	NUM
ftr-337	1244	2	(	(	PUNCT
ftr-337	1244	3	2008	2008	NUM
ftr-337	1244	4	)	)	PUNCT
ftr-337	1244	5	.	.	PUNCT
ftr-337	1245	1	most	most	ADV
ftr-337	1245	2	recently	recently	ADV
ftr-337	1245	3	,	,	PUNCT
ftr-337	1245	4	in	in	ADP
ftr-337	1245	5	2011	2011	NUM
ftr-337	1245	6	,	,	PUNCT
ftr-337	1245	7	the	the	DET
ftr-337	1245	8	treasury	treasury	NOUN
ftr-337	1245	9	issued	issue	VERB
ftr-337	1245	10	proposed	propose	VERB
ftr-337	1245	11	regulations	regulation	NOUN
ftr-337	1245	12	that	that	PRON
ftr-337	1245	13	would	would	AUX
ftr-337	1245	14	expand	expand	VERB
ftr-337	1245	15	the	the	DET
ftr-337	1245	16	allowable	allowable	ADJ
ftr-337	1245	17	options	option	NOUN
ftr-337	1245	18	for	for	ADP
ftr-337	1245	19	the	the	DET
ftr-337	1245	20	reinvestment	reinvestment	NOUN
ftr-337	1245	21	of	of	ADP
ftr-337	1245	22	cde	cde	PROPN
ftr-337	1245	23	proceeds	proceed	NOUN
ftr-337	1245	24	.	.	PUNCT
ftr-337	1246	1	prop	prop	NOUN
ftr-337	1246	2	.	.	PUNCT
ftr-337	1247	1	reg	reg	PROPN
ftr-337	1247	2	.	.	PUNCT
ftr-337	1248	1	§	§	PROPN
ftr-337	1248	2	1.45d-1	1.45d-1	PROPN
ftr-337	1248	3	,	,	PUNCT
ftr-337	1248	4	76	76	NUM
ftr-337	1248	5	fed	fed	PROPN
ftr-337	1248	6	.	.	PUNCT
ftr-337	1249	1	reg	reg	PROPN
ftr-337	1249	2	.	.	PROPN
ftr-337	1250	1	32,882	32,882	NUM
ftr-337	1250	2	(	(	PUNCT
ftr-337	1250	3	2011	2011	NUM
ftr-337	1250	4	)	)	PUNCT
ftr-337	1250	5	.	.	PUNCT
ftr-337	1251	1	the	the	DET
ftr-337	1251	2	proposed	propose	VERB
ftr-337	1251	3	changes	change	NOUN
ftr-337	1251	4	are	be	AUX
ftr-337	1251	5	described	describe	VERB
ftr-337	1251	6	by	by	ADP
ftr-337	1251	7	the	the	DET
ftr-337	1251	8	opportunity	opportunity	NOUN
ftr-337	1251	9	finance	finance	NOUN
ftr-337	1251	10	network	network	NOUN
ftr-337	1251	11	(	(	PUNCT
ftr-337	1251	12	a	a	DET
ftr-337	1251	13	network	network	NOUN
ftr-337	1251	14	of	of	ADP
ftr-337	1251	15	community	community	NOUN
ftr-337	1251	16	development	development	NOUN
ftr-337	1251	17	financial	financial	ADJ
ftr-337	1251	18	institutions	institution	NOUN
ftr-337	1251	19	in	in	ADP
ftr-337	1251	20	philadelphia	philadelphia	PROPN
ftr-337	1251	21	)	)	PUNCT
ftr-337	1251	22	as	as	ADP
ftr-337	1251	23	“	"	PUNCT
ftr-337	1251	24	very	very	ADV
ftr-337	1251	25	limited	limited	ADJ
ftr-337	1251	26	and	and	CCONJ
ftr-337	1251	27	unlikely	unlikely	ADJ
ftr-337	1251	28	to	to	PART
ftr-337	1251	29	have	have	VERB
ftr-337	1251	30	a	a	DET
ftr-337	1251	31	significant	significant	ADJ
ftr-337	1251	32	impact	impact	NOUN
ftr-337	1251	33	.	.	PUNCT
ftr-337	1251	34	”	"	PUNCT
ftr-337	1252	1	liz	liz	PROPN
ftr-337	1252	2	white	white	PROPN
ftr-337	1252	3	,	,	PUNCT
ftr-337	1252	4	tax	tax	NOUN
ftr-337	1252	5	credits	credit	NOUN
ftr-337	1252	6	:	:	PUNCT
ftr-337	1252	7	comments	comment	NOUN
ftr-337	1252	8	offer	offer	VERB
ftr-337	1252	9	insights	insight	NOUN
ftr-337	1252	10	on	on	ADP
ftr-337	1252	11	issues	issue	NOUN
ftr-337	1252	12	,	,	PUNCT
ftr-337	1252	13	problems	problem	NOUN
ftr-337	1252	14	with	with	ADP
ftr-337	1252	15	irs	irs	PROPN
ftr-337	1252	16	changes	change	NOUN
ftr-337	1252	17	to	to	ADP
ftr-337	1252	18	new	new	ADJ
ftr-337	1252	19	markets	market	NOUN
ftr-337	1252	20	tax	tax	NOUN
ftr-337	1252	21	credit	credit	NOUN
ftr-337	1252	22	,	,	PUNCT
ftr-337	1252	23	187	187	NUM
ftr-337	1252	24	daily	daily	ADJ
ftr-337	1252	25	tax	tax	NOUN
ftr-337	1252	26	rep	rep	PROPN
ftr-337	1252	27	.	.	PROPN
ftr-337	1252	28	bna	bna	PROPN
ftr-337	1252	29	g-5	g-5	PROPN
ftr-337	1252	30	(	(	PUNCT
ftr-337	1252	31	2011	2011	NUM
ftr-337	1252	32	)	)	PUNCT
ftr-337	1252	33	.	.	PUNCT
ftr-337	1253	1	see	see	VERB
ftr-337	1253	2	also	also	ADV
ftr-337	1253	3	liz	liz	PROPN
ftr-337	1253	4	white	white	ADJ
ftr-337	1253	5	,	,	PUNCT
ftr-337	1253	6	tax	tax	NOUN
ftr-337	1253	7	credits	credit	NOUN
ftr-337	1253	8	:	:	PUNCT
ftr-337	1253	9	time	time	NOUN
ftr-337	1253	10	limit	limit	NOUN
ftr-337	1253	11	,	,	PUNCT
ftr-337	1253	12	risk	risk	NOUN
ftr-337	1253	13	prevent	prevent	VERB
ftr-337	1253	14	non	non	ADJ
ftr-337	1253	15	-	-	ADJ
ftr-337	1253	16	real	real	ADJ
ftr-337	1253	17	estate	estate	NOUN
ftr-337	1253	18	investments	investment	NOUN
ftr-337	1253	19	in	in	ADP
ftr-337	1253	20	new	new	ADJ
ftr-337	1253	21	markets	market	NOUN
ftr-337	1253	22	credit	credit	NOUN
ftr-337	1253	23	program	program	NOUN
ftr-337	1253	24	,	,	PUNCT
ftr-337	1253	25	190	190	NUM
ftr-337	1253	26	daily	daily	ADJ
ftr-337	1253	27	tax	tax	NOUN
ftr-337	1253	28	rep	rep	PROPN
ftr-337	1253	29	.	.	PROPN
ftr-337	1253	30	bna	bna	PROPN
ftr-337	1253	31	g-1	g-1	PROPN
ftr-337	1253	32	(	(	PUNCT
ftr-337	1253	33	2011	2011	NUM
ftr-337	1253	34	)	)	PUNCT
ftr-337	1253	35	.	.	PUNCT
ftr-337	1254	1	179	179	NUM
ftr-337	1254	2	.	.	PUNCT
ftr-337	1255	1	u.s	u.s	PROPN
ftr-337	1255	2	.	.	PROPN
ftr-337	1255	3	gov’t	gov’t	PROPN
ftr-337	1255	4	accountability	accountability	NOUN
ftr-337	1255	5	office	office	NOUN
ftr-337	1255	6	,	,	PUNCT
ftr-337	1255	7	gao-11	gao-11	NOUN
ftr-337	1255	8	-	-	NOUN
ftr-337	1255	9	318sp	318sp	NOUN
ftr-337	1255	10	,	,	PUNCT
ftr-337	1255	11	opportunities	opportunity	NOUN
ftr-337	1255	12	to	to	PART
ftr-337	1255	13	reduce	reduce	VERB
ftr-337	1255	14	potential	potential	ADJ
ftr-337	1255	15	duplication	duplication	NOUN
ftr-337	1255	16	in	in	ADP
ftr-337	1255	17	government	government	NOUN
ftr-337	1255	18	programs	program	NOUN
ftr-337	1255	19	,	,	PUNCT
ftr-337	1255	20	save	save	VERB
ftr-337	1255	21	tax	tax	NOUN
ftr-337	1255	22	dollars	dollar	NOUN
ftr-337	1255	23	,	,	PUNCT
ftr-337	1255	24	and	and	CCONJ
ftr-337	1255	25	enhance	enhance	VERB
ftr-337	1255	26	revenue	revenue	NOUN
ftr-337	1255	27	276	276	NUM
ftr-337	1255	28	(	(	PUNCT
ftr-337	1255	29	2011	2011	NUM
ftr-337	1255	30	)	)	PUNCT
ftr-337	1256	1	[	[	X
ftr-337	1256	2	hereinafter	hereinafter	NOUN
ftr-337	1256	3	gao	gao	PROPN
ftr-337	1256	4	[	[	AUX
ftr-337	1256	5	hereinafter	hereinafter	NOUN
ftr-337	1256	6	gao	gao	PROPN
ftr-337	1256	7	nmtc	nmtc	PROPN
ftr-337	1256	8	report	report	PROPN
ftr-337	1256	9	http://www.gao.gov/assets/320/315920.pdf	http://www.gao.gov/assets/320/315920.pdf	PROPN
ftr-337	1256	10	.	.	PUNCT
ftr-337	1256	11	2012	2012	NUM
ftr-337	1256	12	]	]	PUNCT
ftr-337	1256	13	monetization	monetization	NOUN
ftr-337	1256	14	of	of	ADP
ftr-337	1256	15	business	business	NOUN
ftr-337	1256	16	tax	tax	NOUN
ftr-337	1256	17	credits	credit	NOUN
ftr-337	1256	18	677	677	NUM
ftr-337	1256	19	little	little	ADJ
ftr-337	1256	20	as	as	ADP
ftr-337	1256	21	$	$	SYM
ftr-337	1256	22	0.50	0.50	NUM
ftr-337	1256	23	or	or	CCONJ
ftr-337	1256	24	less	less	ADJ
ftr-337	1256	25	.	.	PUNCT
ftr-337	1257	1	after	after	ADP
ftr-337	1257	2	accounting	account	VERB
ftr-337	1257	3	for	for	ADP
ftr-337	1257	4	cde	cde	PROPN
ftr-337	1257	5	and	and	CCONJ
ftr-337	1257	6	other	other	ADJ
ftr-337	1257	7	third	third	ADJ
ftr-337	1257	8	-	-	PUNCT
ftr-337	1257	9	party	party	NOUN
ftr-337	1257	10	fees	fee	NOUN
ftr-337	1257	11	,	,	PUNCT
ftr-337	1257	12	such	such	ADJ
ftr-337	1257	13	as	as	ADP
ftr-337	1257	14	asset	asset	NOUN
ftr-337	1257	15	management	management	NOUN
ftr-337	1257	16	and	and	CCONJ
ftr-337	1257	17	legal	legal	ADJ
ftr-337	1257	18	fees	fee	NOUN
ftr-337	1257	19	,	,	PUNCT
ftr-337	1257	20	about	about	ADV
ftr-337	1257	21	50	50	NUM
ftr-337	1257	22	percent	percent	NOUN
ftr-337	1257	23	to	to	ADP
ftr-337	1257	24	65	65	NUM
ftr-337	1257	25	percent	percent	NOUN
ftr-337	1257	26	of	of	ADP
ftr-337	1257	27	the	the	DET
ftr-337	1257	28	federal	federal	ADJ
ftr-337	1257	29	subsidy	subsidy	NOUN
ftr-337	1257	30	generally	generally	ADV
ftr-337	1257	31	reaches	reach	VERB
ftr-337	1257	32	low	low	ADJ
ftr-337	1257	33	-	-	PUNCT
ftr-337	1257	34	income	income	NOUN
ftr-337	1257	35	businesses	business	NOUN
ftr-337	1257	36	.	.	PUNCT
ftr-337	1258	1	in	in	ADP
ftr-337	1258	2	a	a	DET
ftr-337	1258	3	grant	grant	NOUN
ftr-337	1258	4	program	program	NOUN
ftr-337	1258	5	,	,	PUNCT
ftr-337	1258	6	these	these	DET
ftr-337	1258	7	up	up	ADJ
ftr-337	1258	8	-	-	PUNCT
ftr-337	1258	9	front	front	NOUN
ftr-337	1258	10	reductions	reduction	NOUN
ftr-337	1258	11	in	in	ADP
ftr-337	1258	12	the	the	DET
ftr-337	1258	13	federal	federal	ADJ
ftr-337	1258	14	subsidy	subsidy	NOUN
ftr-337	1258	15	could	could	AUX
ftr-337	1258	16	be	be	AUX
ftr-337	1258	17	largely	largely	ADV
ftr-337	1258	18	avoided	avoid	VERB
ftr-337	1258	19	.	.	PUNCT
ftr-337	1259	1	if	if	SCONJ
ftr-337	1259	2	the	the	DET
ftr-337	1259	3	grant	grant	NOUN
ftr-337	1259	4	program	program	NOUN
ftr-337	1259	5	is	be	AUX
ftr-337	1259	6	well	well	ADV
ftr-337	1259	7	designed	design	VERB
ftr-337	1259	8	and	and	CCONJ
ftr-337	1259	9	at	at	ADV
ftr-337	1259	10	least	least	ADJ
ftr-337	1259	11	as	as	ADV
ftr-337	1259	12	effective	effective	ADJ
ftr-337	1259	13	as	as	ADP
ftr-337	1259	14	the	the	DET
ftr-337	1259	15	credit	credit	NOUN
ftr-337	1259	16	in	in	ADP
ftr-337	1259	17	attracting	attract	VERB
ftr-337	1259	18	private	private	ADJ
ftr-337	1259	19	investment	investment	NOUN
ftr-337	1259	20	,	,	PUNCT
ftr-337	1259	21	it	it	PRON
ftr-337	1259	22	could	could	AUX
ftr-337	1259	23	save	save	VERB
ftr-337	1259	24	a	a	DET
ftr-337	1259	25	significant	significant	ADJ
ftr-337	1259	26	portion	portion	NOUN
ftr-337	1259	27	of	of	ADP
ftr-337	1259	28	the	the	DET
ftr-337	1259	29	estimated	estimate	VERB
ftr-337	1259	30	$	$	SYM
ftr-337	1259	31	3.8	3.8	NUM
ftr-337	1259	32	billion	billion	NUM
ftr-337	1259	33	five	five	NUM
ftr-337	1259	34	-	-	PUNCT
ftr-337	1259	35	year	year	NOUN
ftr-337	1259	36	revenue	revenue	NOUN
ftr-337	1259	37	cost	cost	NOUN
ftr-337	1259	38	of	of	ADP
ftr-337	1259	39	the	the	DET
ftr-337	1259	40	current	current	ADJ
ftr-337	1259	41	program	program	NOUN
ftr-337	1259	42	.	.	PUNCT
ftr-337	1260	1	180	180	NUM
ftr-337	1260	2	the	the	DET
ftr-337	1260	3	gao	gao	PROPN
ftr-337	1260	4	report	report	NOUN
ftr-337	1260	5	has	have	AUX
ftr-337	1260	6	garnered	garner	VERB
ftr-337	1260	7	some	some	DET
ftr-337	1260	8	disagreement	disagreement	NOUN
ftr-337	1260	9	,	,	PUNCT
ftr-337	1260	10	with	with	ADP
ftr-337	1260	11	one	one	NUM
ftr-337	1260	12	commentator	commentator	NOUN
ftr-337	1260	13	arguing	argue	VERB
ftr-337	1260	14	that	that	SCONJ
ftr-337	1260	15	in	in	ADP
ftr-337	1260	16	analyzing	analyze	VERB
ftr-337	1260	17	a	a	DET
ftr-337	1260	18	“	"	PUNCT
ftr-337	1260	19	a	a	DET
ftr-337	1260	20	theoretically	theoretically	ADV
ftr-337	1260	21	-	-	PUNCT
ftr-337	1260	22	equivalent	equivalent	ADJ
ftr-337	1260	23	cash	cash	NOUN
ftr-337	1260	24	grant	grant	NOUN
ftr-337	1260	25	program	program	NOUN
ftr-337	1260	26	to	to	ADP
ftr-337	1260	27	the	the	DET
ftr-337	1260	28	nmtc	nmtc	PROPN
ftr-337	1260	29	program	program	NOUN
ftr-337	1260	30	,	,	PUNCT
ftr-337	1260	31	”	"	PUNCT
ftr-337	1260	32	the	the	DET
ftr-337	1260	33	nmtc	nmtc	NOUN
ftr-337	1260	34	is	be	AUX
ftr-337	1260	35	up	up	ADP
ftr-337	1260	36	to	to	PART
ftr-337	1260	37	15	15	NUM
ftr-337	1260	38	percent	percent	NOUN
ftr-337	1260	39	more	more	ADV
ftr-337	1260	40	efficient	efficient	ADJ
ftr-337	1260	41	.	.	PUNCT
ftr-337	1261	1	181	181	NUM
ftr-337	1261	2	interestingly	interestingly	ADV
ftr-337	1261	3	,	,	PUNCT
ftr-337	1261	4	in	in	ADP
ftr-337	1261	5	january	january	PROPN
ftr-337	1261	6	21	21	NUM
ftr-337	1261	7	,	,	PUNCT
ftr-337	1261	8	2010	2010	NUM
ftr-337	1261	9	,	,	PUNCT
ftr-337	1261	10	comments	comment	VERB
ftr-337	1261	11	to	to	ADP
ftr-337	1261	12	a	a	DET
ftr-337	1261	13	draft	draft	NOUN
ftr-337	1261	14	of	of	ADP
ftr-337	1261	15	the	the	DET
ftr-337	1261	16	gao	gao	PROPN
ftr-337	1261	17	nmtc	nmtc	PROPN
ftr-337	1261	18	report	report	PROPN
ftr-337	1261	19	,	,	PUNCT
ftr-337	1261	20	the	the	DET
ftr-337	1261	21	treasury	treasury	PROPN
ftr-337	1261	22	department	department	NOUN
ftr-337	1261	23	took	take	VERB
ftr-337	1261	24	umbrage	umbrage	NOUN
ftr-337	1261	25	at	at	ADP
ftr-337	1261	26	the	the	DET
ftr-337	1261	27	gao	gao	PROPN
ftr-337	1261	28	’s	’s	PART
ftr-337	1261	29	recommendation	recommendation	NOUN
ftr-337	1261	30	that	that	SCONJ
ftr-337	1261	31	the	the	DET
ftr-337	1261	32	nmtc	nmtc	PROPN
ftr-337	1261	33	program	program	NOUN
ftr-337	1261	34	be	be	AUX
ftr-337	1261	35	replaced	replace	VERB
ftr-337	1261	36	with	with	ADP
ftr-337	1261	37	a	a	DET
ftr-337	1261	38	program	program	NOUN
ftr-337	1261	39	of	of	ADP
ftr-337	1261	40	grants	grant	NOUN
ftr-337	1261	41	to	to	ADP
ftr-337	1261	42	cdes	cde	NOUN
ftr-337	1261	43	.	.	PUNCT
ftr-337	1262	1	182	182	NUM
ftr-337	1262	2	first	first	ADV
ftr-337	1262	3	,	,	PUNCT
ftr-337	1262	4	it	it	PRON
ftr-337	1262	5	observes	observe	VERB
ftr-337	1262	6	,	,	PUNCT
ftr-337	1262	7	the	the	DET
ftr-337	1262	8	nmtc	nmtc	NOUN
ftr-337	1262	9	is	be	AUX
ftr-337	1262	10	“	"	PUNCT
ftr-337	1262	11	likely	likely	ADV
ftr-337	1262	12	more	more	ADJ
ftr-337	1262	13	cost	cost	NOUN
ftr-337	1262	14	-	-	PUNCT
ftr-337	1262	15	effective	effective	ADJ
ftr-337	1262	16	than	than	ADP
ftr-337	1262	17	a	a	DET
ftr-337	1262	18	grant	grant	NOUN
ftr-337	1262	19	,	,	PUNCT
ftr-337	1262	20	since	since	SCONJ
ftr-337	1262	21	investors	investor	NOUN
ftr-337	1262	22	in	in	ADP
ftr-337	1262	23	nmtcs	nmtcs	PROPN
ftr-337	1262	24	are	be	AUX
ftr-337	1262	25	required	require	VERB
ftr-337	1262	26	to	to	PART
ftr-337	1262	27	pay	pay	VERB
ftr-337	1262	28	taxes	taxis	NOUN
ftr-337	1262	29	on	on	ADP
ftr-337	1262	30	the	the	DET
ftr-337	1262	31	value	value	NOUN
ftr-337	1262	32	of	of	ADP
ftr-337	1262	33	their	their	PRON
ftr-337	1262	34	nmtc	nmtc	NOUN
ftr-337	1262	35	investments	investment	NOUN
ftr-337	1262	36	”	"	PUNCT
ftr-337	1262	37	whereas	whereas	SCONJ
ftr-337	1262	38	many	many	ADJ
ftr-337	1262	39	of	of	ADP
ftr-337	1262	40	the	the	DET
ftr-337	1262	41	cdes	cde	NOUN
ftr-337	1262	42	to	to	PART
ftr-337	1262	43	which	which	PRON
ftr-337	1262	44	grants	grant	NOUN
ftr-337	1262	45	would	would	AUX
ftr-337	1262	46	be	be	AUX
ftr-337	1262	47	made	make	VERB
ftr-337	1262	48	are	be	AUX
ftr-337	1262	49	non	non	NOUN
ftr-337	1262	50	-	-	NOUN
ftr-337	1262	51	profits	profit	NOUN
ftr-337	1262	52	.	.	PUNCT
ftr-337	1263	1	183	183	NUM
ftr-337	1263	2	second	second	ADJ
ftr-337	1263	3	,	,	PUNCT
ftr-337	1263	4	it	it	PRON
ftr-337	1263	5	argues	argue	VERB
ftr-337	1263	6	that	that	SCONJ
ftr-337	1263	7	“	"	PUNCT
ftr-337	1263	8	[	[	X
ftr-337	1263	9	s]witching	s]witche	VERB
ftr-337	1263	10	from	from	ADP
ftr-337	1263	11	a	a	DET
ftr-337	1263	12	tax	tax	NOUN
ftr-337	1263	13	credit	credit	NOUN
ftr-337	1263	14	to	to	PART
ftr-337	1263	15	grant	grant	VERB
ftr-337	1263	16	[	[	X
ftr-337	1263	17	would	would	AUX
ftr-337	1263	18	]	]	PART
ftr-337	1263	19	require	require	VERB
ftr-337	1263	20	significant	significant	ADJ
ftr-337	1263	21	programmatic	programmatic	ADJ
ftr-337	1263	22	changes	change	NOUN
ftr-337	1263	23	on	on	ADP
ftr-337	1263	24	the	the	DET
ftr-337	1263	25	part	part	NOUN
ftr-337	1263	26	of	of	ADP
ftr-337	1263	27	the	the	DET
ftr-337	1263	28	treasury	treasury	PROPN
ftr-337	1263	29	department	department	NOUN
ftr-337	1263	30	,	,	PUNCT
ftr-337	1263	31	”	"	PUNCT
ftr-337	1263	32	noting	note	VERB
ftr-337	1263	33	,	,	PUNCT
ftr-337	1263	34	among	among	ADP
ftr-337	1263	35	other	other	ADJ
ftr-337	1263	36	things	thing	NOUN
ftr-337	1263	37	,	,	PUNCT
ftr-337	1263	38	that	that	SCONJ
ftr-337	1263	39	“	"	PUNCT
ftr-337	1263	40	compliance	compliance	NOUN
ftr-337	1263	41	elements	element	NOUN
ftr-337	1263	42	normally	normally	ADV
ftr-337	1263	43	undertaken	undertake	VERB
ftr-337	1263	44	by	by	ADP
ftr-337	1263	45	the	the	DET
ftr-337	1263	46	irs	irs	PROPN
ftr-337	1263	47	as	as	ADP
ftr-337	1263	48	part	part	NOUN
ftr-337	1263	49	of	of	ADP
ftr-337	1263	50	tax	tax	NOUN
ftr-337	1263	51	audits	audits	NOUN
ftr-337	1263	52	would	would	AUX
ftr-337	1263	53	be	be	AUX
ftr-337	1263	54	shifted	shift	VERB
ftr-337	1263	55	to	to	ADP
ftr-337	1263	56	the	the	DET
ftr-337	1263	57	cdfi	cdfi	PROPN
ftr-337	1263	58	fund	fund	NOUN
ftr-337	1263	59	.	.	PUNCT
ftr-337	1263	60	”	"	PUNCT
ftr-337	1264	1	184	184	NUM
ftr-337	1264	2	third	third	ADJ
ftr-337	1264	3	,	,	PUNCT
ftr-337	1264	4	the	the	DET
ftr-337	1264	5	treasury	treasury	PROPN
ftr-337	1264	6	submission	submission	NOUN
ftr-337	1264	7	180	180	NUM
ftr-337	1264	8	.	.	PUNCT
ftr-337	1265	1	i	i	PRON
ftr-337	1265	2	d.	d.	PROPN
ftr-337	1265	3	at	at	ADP
ftr-337	1265	4	276–77	276–77	PROPN
ftr-337	1265	5	(	(	PUNCT
ftr-337	1265	6	emphasis	emphasis	NOUN
ftr-337	1265	7	added	add	VERB
ftr-337	1265	8	)	)	PUNCT
ftr-337	1265	9	.	.	PUNCT
ftr-337	1266	1	181	181	NUM
ftr-337	1266	2	.	.	PUNCT
ftr-337	1267	1	michael	michael	PROPN
ftr-337	1267	2	j.	j.	PROPN
ftr-337	1267	3	novogradac	novogradac	PROPN
ftr-337	1267	4	,	,	PUNCT
ftr-337	1267	5	tax	tax	NOUN
ftr-337	1267	6	credits	credit	NOUN
ftr-337	1267	7	are	be	AUX
ftr-337	1267	8	more	more	ADV
ftr-337	1267	9	efficient	efficient	ADJ
ftr-337	1267	10	than	than	ADP
ftr-337	1267	11	cash	cash	NOUN
ftr-337	1267	12	grants	grant	NOUN
ftr-337	1267	13	,	,	PUNCT
ftr-337	1267	14	novogradac	novogradac	ADJ
ftr-337	1267	15	j.	j.	PROPN
ftr-337	1267	16	of	of	ADP
ftr-337	1267	17	tax	tax	NOUN
ftr-337	1267	18	credits	credit	NOUN
ftr-337	1267	19	,	,	PUNCT
ftr-337	1267	20	nov	nov	PROPN
ftr-337	1267	21	.	.	PROPN
ftr-337	1267	22	2011	2011	NUM
ftr-337	1267	23	,	,	PUNCT
ftr-337	1267	24	at	at	ADP
ftr-337	1267	25	1	1	NUM
ftr-337	1267	26	,	,	PUNCT
ftr-337	1267	27	http://www.novoco	http://www.novoco	PROPN
ftr-337	1267	28	.	.	PUNCT
ftr-337	1267	29	com	com	PROPN
ftr-337	1267	30	/	/	SYM
ftr-337	1267	31	journal/2011/11	journal/2011/11	PROPN
ftr-337	1267	32	/	/	SYM
ftr-337	1267	33	novogrodac_jtc_2011	novogrodac_jtc_2011	PROPN
ftr-337	1267	34	-	-	PUNCT
ftr-337	1267	35	11	11	NUM
ftr-337	1267	36	-	-	PUNCT
ftr-337	1267	37	ww	ww	NOUN
ftr-337	1267	38	-	-	NOUN
ftr-337	1267	39	pg4.pdf	pg4.pdf	NOUN
ftr-337	1267	40	.	.	PUNCT
ftr-337	1267	41	182	182	NUM
ftr-337	1267	42	.	.	PUNCT
ftr-337	1268	1	letter	letter	NOUN
ftr-337	1268	2	from	from	ADP
ftr-337	1268	3	the	the	DET
ftr-337	1268	4	dep’t	dep’t	NOUN
ftr-337	1268	5	of	of	ADP
ftr-337	1268	6	the	the	DET
ftr-337	1268	7	treasury	treasury	PROPN
ftr-337	1268	8	cmty	cmty	NOUN
ftr-337	1268	9	.	.	PUNCT
ftr-337	1269	1	dev	dev	PROPN
ftr-337	1269	2	.	.	PUNCT
ftr-337	1269	3	fin	fin	PROPN
ftr-337	1269	4	.	.	PUNCT
ftr-337	1269	5	inst	inst	PROPN
ftr-337	1269	6	.	.	PUNCT
ftr-337	1269	7	fund	fund	PROPN
ftr-337	1269	8	to	to	ADP
ftr-337	1269	9	michael	michael	PROPN
ftr-337	1269	10	brostak	brostak	PROPN
ftr-337	1269	11	,	,	PUNCT
ftr-337	1269	12	dir	dir	PROPN
ftr-337	1269	13	.	.	PUNCT
ftr-337	1270	1	for	for	ADP
ftr-337	1270	2	tax	tax	NOUN
ftr-337	1270	3	issues	issue	NOUN
ftr-337	1270	4	,	,	PUNCT
ftr-337	1270	5	u.s	u.s	PROPN
ftr-337	1270	6	.	.	PROPN
ftr-337	1270	7	gov’t	gov’t	PROPN
ftr-337	1270	8	accountability	accountability	NOUN
ftr-337	1270	9	office	office	NOUN
ftr-337	1270	10	(	(	PUNCT
ftr-337	1270	11	jan	jan	PROPN
ftr-337	1270	12	.	.	PROPN
ftr-337	1270	13	21	21	NUM
ftr-337	1270	14	,	,	PUNCT
ftr-337	1270	15	2010	2010	NUM
ftr-337	1270	16	)	)	PUNCT
ftr-337	1270	17	,	,	PUNCT
ftr-337	1270	18	in	in	ADP
ftr-337	1270	19	gov’t	gov’t	NUM
ftr-337	1270	20	accountability	accountability	NOUN
ftr-337	1270	21	office	office	NOUN
ftr-337	1270	22	,	,	PUNCT
ftr-337	1270	23	gao-10	gao-10	PROPN
ftr-337	1270	24	-	-	PUNCT
ftr-337	1270	25	334	334	NUM
ftr-337	1270	26	,	,	PUNCT
ftr-337	1270	27	new	new	ADJ
ftr-337	1270	28	markets	market	NOUN
ftr-337	1270	29	tax	tax	NOUN
ftr-337	1270	30	credit	credit	NOUN
ftr-337	1270	31	55	55	NUM
ftr-337	1270	32	-	-	SYM
ftr-337	1270	33	58	58	NUM
ftr-337	1270	34	(	(	PUNCT
ftr-337	1270	35	2010	2010	NUM
ftr-337	1270	36	)	)	PUNCT
ftr-337	1271	1	[	[	X
ftr-337	1271	2	hereinafter	hereinafter	NOUN
ftr-337	1271	3	dep’t	dep’t	NOUN
ftr-337	1271	4	of	of	ADP
ftr-337	1271	5	the	the	DET
ftr-337	1271	6	treasury	treasury	NOUN
ftr-337	1271	7	letter	letter	NOUN
ftr-337	1271	8	]	]	PUNCT
ftr-337	1271	9	.	.	PUNCT
ftr-337	1272	1	183	183	NUM
ftr-337	1272	2	.	.	PUNCT
ftr-337	1273	1	i	i	PRON
ftr-337	1273	2	d.	d.	PROPN
ftr-337	1273	3	at	at	ADP
ftr-337	1273	4	56	56	NUM
ftr-337	1273	5	.	.	PUNCT
ftr-337	1274	1	184	184	NUM
ftr-337	1274	2	.	.	PUNCT
ftr-337	1275	1	i	i	PRON
ftr-337	1275	2	d.	d.	PROPN
ftr-337	1275	3	the	the	DET
ftr-337	1275	4	treasury	treasury	PROPN
ftr-337	1275	5	department	department	PROPN
ftr-337	1275	6	comments	comment	VERB
ftr-337	1275	7	state	state	PROPN
ftr-337	1275	8	as	as	SCONJ
ftr-337	1275	9	follows	follow	VERB
ftr-337	1275	10	:	:	PUNCT
ftr-337	1275	11	in	in	ADP
ftr-337	1275	12	fact	fact	NOUN
ftr-337	1275	13	,	,	PUNCT
ftr-337	1275	14	such	such	DET
ftr-337	1275	15	a	a	DET
ftr-337	1275	16	change	change	NOUN
ftr-337	1275	17	would	would	AUX
ftr-337	1275	18	alter	alter	VERB
ftr-337	1275	19	all	all	DET
ftr-337	1275	20	aspects	aspect	NOUN
ftr-337	1275	21	of	of	ADP
ftr-337	1275	22	program	program	NOUN
ftr-337	1275	23	implementation	implementation	NOUN
ftr-337	1275	24	,	,	PUNCT
ftr-337	1275	25	including	include	VERB
ftr-337	1275	26	the	the	DET
ftr-337	1275	27	following	following	NOUN
ftr-337	1275	28	:	:	PUNCT
ftr-337	1275	29	(	(	PUNCT
ftr-337	1275	30	i	i	NOUN
ftr-337	1275	31	)	)	PUNCT
ftr-337	1275	32	irs	irs	PROPN
ftr-337	1275	33	regulations	regulation	NOUN
ftr-337	1275	34	would	would	AUX
ftr-337	1275	35	have	have	VERB
ftr-337	1275	36	to	to	PART
ftr-337	1275	37	be	be	AUX
ftr-337	1275	38	amended	amend	VERB
ftr-337	1275	39	and	and	CCONJ
ftr-337	1275	40	new	new	ADJ
ftr-337	1275	41	cdfi	cdfi	PROPN
ftr-337	1275	42	fund	fund	NOUN
ftr-337	1275	43	regulations	regulation	NOUN
ftr-337	1275	44	governing	govern	VERB
ftr-337	1275	45	the	the	DET
ftr-337	1275	46	administration	administration	NOUN
ftr-337	1275	47	of	of	ADP
ftr-337	1275	48	grants	grant	NOUN
ftr-337	1275	49	would	would	AUX
ftr-337	1275	50	need	need	VERB
ftr-337	1275	51	to	to	PART
ftr-337	1275	52	be	be	AUX
ftr-337	1275	53	drafted	draft	VERB
ftr-337	1275	54	;	;	PUNCT
ftr-337	1275	55	(	(	PUNCT
ftr-337	1275	56	ii	ii	X
ftr-337	1275	57	)	)	PUNCT
ftr-337	1275	58	the	the	DET
ftr-337	1275	59	cdfi	cdfi	PROPN
ftr-337	1275	60	fund	fund	PROPN
ftr-337	1275	61	’s	’s	PART
ftr-337	1275	62	application	application	NOUN
ftr-337	1275	63	materials	material	NOUN
ftr-337	1275	64	and	and	CCONJ
ftr-337	1275	65	selection	selection	NOUN
ftr-337	1275	66	processes	process	NOUN
ftr-337	1275	67	would	would	AUX
ftr-337	1275	68	have	have	VERB
ftr-337	1275	69	to	to	PART
ftr-337	1275	70	be	be	AUX
ftr-337	1275	71	altered	alter	VERB
ftr-337	1275	72	to	to	PART
ftr-337	1275	73	provide	provide	VERB
ftr-337	1275	74	for	for	ADP
ftr-337	1275	75	a	a	DET
ftr-337	1275	76	more	more	ADV
ftr-337	1275	77	substantive	substantive	ADJ
ftr-337	1275	78	review	review	NOUN
ftr-337	1275	79	of	of	ADP
ftr-337	1275	80	the	the	DET
ftr-337	1275	81	awardee	awardee	NOUN
ftr-337	1275	82	’s	’s	PART
ftr-337	1275	83	financial	financial	ADJ
ftr-337	1275	84	capacity	capacity	NOUN
ftr-337	1275	85	to	to	PART
ftr-337	1275	86	administer	administer	VERB
ftr-337	1275	87	the	the	DET
ftr-337	1275	88	grant	grant	NOUN
ftr-337	1275	89	;	;	PUNCT
ftr-337	1275	90	(	(	PUNCT
ftr-337	1275	91	iii	iii	X
ftr-337	1275	92	)	)	PUNCT
ftr-337	1275	93	the	the	DET
ftr-337	1275	94	cdfi	cdfi	PROPN
ftr-337	1275	95	fund	fund	NOUN
ftr-337	1275	96	would	would	AUX
ftr-337	1275	97	have	have	VERB
ftr-337	1275	98	to	to	PART
ftr-337	1275	99	create	create	VERB
ftr-337	1275	100	a	a	DET
ftr-337	1275	101	disbursement	disbursement	NOUN
ftr-337	1275	102	tracking	tracking	NOUN
ftr-337	1275	103	system	system	NOUN
ftr-337	1275	104	to	to	PART
ftr-337	1275	105	award	award	VERB
ftr-337	1275	106	and	and	CCONJ
ftr-337	1275	107	monitor	monitor	VERB
ftr-337	1275	108	the	the	DET
ftr-337	1275	109	funds	fund	NOUN
ftr-337	1275	110	,	,	PUNCT
ftr-337	1275	111	in	in	ADP
ftr-337	1275	112	a	a	DET
ftr-337	1275	113	manner	manner	NOUN
ftr-337	1275	114	that	that	PRON
ftr-337	1275	115	satisfies	satisfy	VERB
ftr-337	1275	116	federal	federal	ADJ
ftr-337	1275	117	grant	grant	NOUN
ftr-337	1275	118	-	-	PUNCT
ftr-337	1275	119	making	make	VERB
ftr-337	1275	120	requirements	requirement	NOUN
ftr-337	1275	121	;	;	PUNCT
ftr-337	1276	1	[	[	X
ftr-337	1276	2	and	and	CCONJ
ftr-337	1276	3	]	]	PUNCT
ftr-337	1276	4	(	(	PUNCT
ftr-337	1276	5	iv	iv	X
ftr-337	1276	6	)	)	PUNCT
ftr-337	1276	7	award	award	NOUN
ftr-337	1276	8	agreements	agreement	NOUN
ftr-337	1276	9	would	would	AUX
ftr-337	1276	10	678	678	NUM
ftr-337	1276	11	florida	florida	PROPN
ftr-337	1276	12	tax	tax	NOUN
ftr-337	1276	13	review	review	NOUN
ftr-337	1276	14	[	[	X
ftr-337	1276	15	vol.12:9	vol.12:9	NOUN
ftr-337	1276	16	argues	argue	VERB
ftr-337	1276	17	,	,	PUNCT
ftr-337	1276	18	conversion	conversion	NOUN
ftr-337	1276	19	to	to	ADP
ftr-337	1276	20	a	a	DET
ftr-337	1276	21	grant	grant	NOUN
ftr-337	1276	22	program	program	NOUN
ftr-337	1276	23	would	would	AUX
ftr-337	1276	24	eliminate	eliminate	VERB
ftr-337	1276	25	the	the	DET
ftr-337	1276	26	“	"	PUNCT
ftr-337	1276	27	extra	extra	ADJ
ftr-337	1276	28	layer	layer	NOUN
ftr-337	1276	29	of	of	ADP
ftr-337	1276	30	investor	investor	NOUN
ftr-337	1276	31	due	due	ADJ
ftr-337	1276	32	diligence	diligence	NOUN
ftr-337	1276	33	”	"	PUNCT
ftr-337	1276	34	embedded	embed	VERB
ftr-337	1276	35	in	in	ADP
ftr-337	1276	36	a	a	DET
ftr-337	1276	37	tax	tax	NOUN
ftr-337	1276	38	credit	credit	NOUN
ftr-337	1276	39	program	program	NOUN
ftr-337	1276	40	and	and	CCONJ
ftr-337	1276	41	“	"	PUNCT
ftr-337	1276	42	could	could	AUX
ftr-337	1276	43	lead	lead	VERB
ftr-337	1276	44	to	to	ADP
ftr-337	1276	45	higher	high	ADJ
ftr-337	1276	46	incidences	incidence	NOUN
ftr-337	1276	47	of	of	ADP
ftr-337	1276	48	non	non	ADJ
ftr-337	1276	49	-	-	NOUN
ftr-337	1276	50	compliance	compliance	NOUN
ftr-337	1276	51	.	.	PUNCT
ftr-337	1276	52	”	"	PUNCT
ftr-337	1277	1	185	185	NUM
ftr-337	1277	2	finally	finally	ADV
ftr-337	1277	3	,	,	PUNCT
ftr-337	1277	4	the	the	DET
ftr-337	1277	5	treasury	treasury	NOUN
ftr-337	1277	6	observes	observe	VERB
ftr-337	1277	7	that	that	SCONJ
ftr-337	1277	8	a	a	DET
ftr-337	1277	9	low	low	ADJ
ftr-337	1277	10	-	-	PUNCT
ftr-337	1277	11	income	income	NOUN
ftr-337	1277	12	business	business	NOUN
ftr-337	1277	13	receiving	receive	VERB
ftr-337	1277	14	a	a	DET
ftr-337	1277	15	direct	direct	ADJ
ftr-337	1277	16	grant	grant	NOUN
ftr-337	1277	17	(	(	PUNCT
ftr-337	1277	18	in	in	ADP
ftr-337	1277	19	lieu	lieu	NOUN
ftr-337	1277	20	of	of	ADP
ftr-337	1277	21	a	a	DET
ftr-337	1277	22	tax	tax	NOUN
ftr-337	1277	23	credit	credit	NOUN
ftr-337	1277	24	to	to	ADP
ftr-337	1277	25	the	the	DET
ftr-337	1277	26	tax	tax	NOUN
ftr-337	1277	27	equity	equity	NOUN
ftr-337	1277	28	investor	investor	NOUN
ftr-337	1277	29	)	)	PUNCT
ftr-337	1277	30	may	may	AUX
ftr-337	1277	31	be	be	AUX
ftr-337	1277	32	unable	unable	ADJ
ftr-337	1277	33	to	to	PART
ftr-337	1277	34	attract	attract	VERB
ftr-337	1277	35	the	the	DET
ftr-337	1277	36	same	same	ADJ
ftr-337	1277	37	amount	amount	NOUN
ftr-337	1277	38	of	of	ADP
ftr-337	1277	39	debt	debt	NOUN
ftr-337	1277	40	capital	capital	NOUN
ftr-337	1277	41	to	to	ADP
ftr-337	1277	42	its	its	PRON
ftr-337	1277	43	project	project	NOUN
ftr-337	1277	44	,	,	PUNCT
ftr-337	1277	45	and	and	CCONJ
ftr-337	1277	46	on	on	ADP
ftr-337	1277	47	the	the	DET
ftr-337	1277	48	same	same	ADJ
ftr-337	1277	49	terms	term	NOUN
ftr-337	1277	50	and	and	CCONJ
ftr-337	1277	51	conditions	condition	NOUN
ftr-337	1277	52	,	,	PUNCT
ftr-337	1277	53	particularly	particularly	ADV
ftr-337	1277	54	since	since	SCONJ
ftr-337	1277	55	the	the	DET
ftr-337	1277	56	debt	debt	NOUN
ftr-337	1277	57	investor	investor	NOUN
ftr-337	1277	58	and	and	CCONJ
ftr-337	1277	59	equity	equity	NOUN
ftr-337	1277	60	investor	investor	NOUN
ftr-337	1277	61	in	in	ADP
ftr-337	1277	62	many	many	ADJ
ftr-337	1277	63	nmtc	nmtc	NOUN
ftr-337	1277	64	deals	deal	NOUN
ftr-337	1277	65	are	be	AUX
ftr-337	1277	66	often	often	ADV
ftr-337	1277	67	the	the	DET
ftr-337	1277	68	same	same	ADJ
ftr-337	1277	69	person	person	NOUN
ftr-337	1277	70	.	.	PUNCT
ftr-337	1278	1	186	186	NUM
ftr-337	1278	2	f.	f.	PROPN
ftr-337	1278	3	legislative	legislative	ADJ
ftr-337	1278	4	developments	development	NOUN
ftr-337	1278	5	with	with	ADP
ftr-337	1278	6	respect	respect	NOUN
ftr-337	1278	7	to	to	ADP
ftr-337	1278	8	energy	energy	NOUN
ftr-337	1278	9	credits	credit	NOUN
ftr-337	1278	10	since	since	SCONJ
ftr-337	1278	11	1986	1986	NUM
ftr-337	1278	12	1	1	NUM
ftr-337	1278	13	.	.	PUNCT
ftr-337	1278	14	extension	extension	NOUN
ftr-337	1278	15	of	of	ADP
ftr-337	1278	16	the	the	DET
ftr-337	1278	17	energy	energy	NOUN
ftr-337	1278	18	credit	credit	NOUN
ftr-337	1278	19	the	the	DET
ftr-337	1278	20	omnibus	omnibus	ADJ
ftr-337	1278	21	budget	budget	NOUN
ftr-337	1278	22	reconciliation	reconciliation	NOUN
ftr-337	1278	23	act	act	NOUN
ftr-337	1278	24	of	of	ADP
ftr-337	1278	25	1990	1990	NUM
ftr-337	1278	26	eliminated	eliminate	VERB
ftr-337	1278	27	expired	expire	VERB
ftr-337	1278	28	and	and	CCONJ
ftr-337	1278	29	obsolete	obsolete	ADJ
ftr-337	1278	30	investment	investment	NOUN
ftr-337	1278	31	tax	tax	NOUN
ftr-337	1278	32	credit	credit	NOUN
ftr-337	1278	33	provisions	provision	NOUN
ftr-337	1278	34	and	and	CCONJ
ftr-337	1278	35	enacted	enact	VERB
ftr-337	1278	36	new	new	ADJ
ftr-337	1278	37	sections	section	NOUN
ftr-337	1278	38	46	46	NUM
ftr-337	1278	39	through	through	ADP
ftr-337	1278	40	50	50	NUM
ftr-337	1278	41	.	.	PUNCT
ftr-337	1278	42	187	187	NUM
ftr-337	1279	1	the	the	DET
ftr-337	1279	2	new	new	ADJ
ftr-337	1279	3	“	"	PUNCT
ftr-337	1279	4	investment	investment	NOUN
ftr-337	1279	5	credit	credit	NOUN
ftr-337	1279	6	”	"	PUNCT
ftr-337	1279	7	was	be	AUX
ftr-337	1279	8	the	the	DET
ftr-337	1279	9	sum	sum	NOUN
ftr-337	1279	10	of	of	ADP
ftr-337	1279	11	the	the	DET
ftr-337	1279	12	new	new	ADJ
ftr-337	1279	13	section	section	NOUN
ftr-337	1279	14	48(a	48(a	NUM
ftr-337	1279	15	)	)	PUNCT
ftr-337	1279	16	energy	energy	NOUN
ftr-337	1279	17	credit	credit	NOUN
ftr-337	1279	18	,	,	PUNCT
ftr-337	1279	19	section	section	NOUN
ftr-337	1279	20	48(b	48(b	NUM
ftr-337	1279	21	)	)	PUNCT
ftr-337	1279	22	reforestation	reforestation	NOUN
ftr-337	1279	23	credit	credit	NOUN
ftr-337	1279	24	,	,	PUNCT
ftr-337	1279	25	188	188	NUM
ftr-337	1279	26	and	and	CCONJ
ftr-337	1279	27	new	new	ADJ
ftr-337	1279	28	section	section	NOUN
ftr-337	1279	29	47	47	NUM
ftr-337	1279	30	rehabilitation	rehabilitation	NOUN
ftr-337	1279	31	credit	credit	NOUN
ftr-337	1279	32	.	.	PUNCT
ftr-337	1280	1	the	the	DET
ftr-337	1280	2	new	new	ADJ
ftr-337	1280	3	energy	energy	NOUN
ftr-337	1280	4	credit	credit	NOUN
ftr-337	1280	5	,	,	PUNCT
ftr-337	1280	6	as	as	SCONJ
ftr-337	1280	7	re	re	VERB
ftr-337	1280	8	-	-	VERB
ftr-337	1280	9	codified	codify	VERB
ftr-337	1280	10	in	in	ADP
ftr-337	1280	11	section	section	NOUN
ftr-337	1280	12	48(a	48(a	NUM
ftr-337	1280	13	)	)	PUNCT
ftr-337	1280	14	,	,	PUNCT
ftr-337	1280	15	was	be	AUX
ftr-337	1280	16	a	a	DET
ftr-337	1280	17	10	10	NUM
ftr-337	1280	18	percent	percent	NOUN
ftr-337	1280	19	credit	credit	NOUN
ftr-337	1280	20	,	,	PUNCT
ftr-337	1280	21	and	and	CCONJ
ftr-337	1280	22	was	be	AUX
ftr-337	1280	23	only	only	ADV
ftr-337	1280	24	available	available	ADJ
ftr-337	1280	25	for	for	ADP
ftr-337	1280	26	solar	solar	ADJ
ftr-337	1280	27	and	and	CCONJ
ftr-337	1280	28	geothermal	geothermal	ADJ
ftr-337	1280	29	property	property	NOUN
ftr-337	1280	30	.	.	PUNCT
ftr-337	1281	1	as	as	SCONJ
ftr-337	1281	2	originally	originally	ADV
ftr-337	1281	3	enacted	enact	VERB
ftr-337	1281	4	in	in	ADP
ftr-337	1281	5	1990	1990	NUM
ftr-337	1281	6	,	,	PUNCT
ftr-337	1281	7	the	the	DET
ftr-337	1281	8	energy	energy	NOUN
ftr-337	1281	9	credit	credit	NOUN
ftr-337	1281	10	was	be	AUX
ftr-337	1281	11	set	set	VERB
ftr-337	1281	12	to	to	PART
ftr-337	1281	13	expire	expire	VERB
ftr-337	1281	14	on	on	ADP
ftr-337	1281	15	december	december	PROPN
ftr-337	1281	16	31	31	NUM
ftr-337	1281	17	,	,	PUNCT
ftr-337	1281	18	1991	1991	NUM
ftr-337	1281	19	.	.	PUNCT
ftr-337	1282	1	189	189	NUM
ftr-337	1282	2	it	it	PRON
ftr-337	1282	3	was	be	AUX
ftr-337	1282	4	later	later	ADV
ftr-337	1282	5	extended	extend	VERB
ftr-337	1282	6	to	to	ADP
ftr-337	1282	7	june	june	PROPN
ftr-337	1282	8	30	30	NUM
ftr-337	1282	9	,	,	PUNCT
ftr-337	1282	10	1992	1992	NUM
ftr-337	1282	11	,	,	PUNCT
ftr-337	1282	12	190	190	NUM
ftr-337	1282	13	and	and	CCONJ
ftr-337	1282	14	made	make	VERB
ftr-337	1282	15	permanent	permanent	ADJ
ftr-337	1282	16	in	in	ADP
ftr-337	1282	17	1992	1992	NUM
ftr-337	1282	18	pursuant	pursuant	NOUN
ftr-337	1282	19	to	to	ADP
ftr-337	1282	20	the	the	DET
ftr-337	1282	21	energy	energy	NOUN
ftr-337	1282	22	policy	policy	NOUN
ftr-337	1282	23	act	act	NOUN
ftr-337	1282	24	of	of	ADP
ftr-337	1282	25	1992	1992	NUM
ftr-337	1282	26	.	.	PUNCT
ftr-337	1283	1	191	191	NUM
ftr-337	1284	1	the	the	DET
ftr-337	1284	2	committee	committee	NOUN
ftr-337	1284	3	report	report	NOUN
ftr-337	1284	4	stated	state	VERB
ftr-337	1284	5	that	that	SCONJ
ftr-337	1284	6	it	it	PRON
ftr-337	1284	7	believed	believe	VERB
ftr-337	1284	8	that	that	SCONJ
ftr-337	1284	9	it	it	PRON
ftr-337	1284	10	is	be	AUX
ftr-337	1284	11	important	important	ADJ
ftr-337	1284	12	to	to	PART
ftr-337	1284	13	provide	provide	VERB
ftr-337	1284	14	tax	tax	NOUN
ftr-337	1284	15	-	-	PUNCT
ftr-337	1284	16	based	base	VERB
ftr-337	1284	17	support	support	NOUN
ftr-337	1284	18	for	for	ADP
ftr-337	1284	19	the	the	DET
ftr-337	1284	20	development	development	NOUN
ftr-337	1284	21	of	of	ADP
ftr-337	1284	22	alternative	alternative	ADJ
ftr-337	1284	23	energy	energy	NOUN
ftr-337	1284	24	sources	source	NOUN
ftr-337	1284	25	.	.	PUNCT
ftr-337	1285	1	moreover	moreover	ADV
ftr-337	1285	2	,	,	PUNCT
ftr-337	1285	3	the	the	DET
ftr-337	1285	4	committee	committee	NOUN
ftr-337	1285	5	believes	believe	VERB
ftr-337	1285	6	that	that	SCONJ
ftr-337	1285	7	making	make	VERB
ftr-337	1285	8	the	the	DET
ftr-337	1285	9	credits	credit	NOUN
ftr-337	1285	10	for	for	ADP
ftr-337	1285	11	investment	investment	NOUN
ftr-337	1285	12	in	in	ADP
ftr-337	1285	13	solar	solar	ADJ
ftr-337	1285	14	and	and	CCONJ
ftr-337	1285	15	geothermal	geothermal	ADJ
ftr-337	1285	16	property	property	NOUN
ftr-337	1285	17	permanent	permanent	ADJ
ftr-337	1285	18	will	will	AUX
ftr-337	1285	19	provide	provide	VERB
ftr-337	1285	20	potential	potential	ADJ
ftr-337	1285	21	investors	investor	NOUN
ftr-337	1285	22	in	in	ADP
ftr-337	1285	23	long	long	ADJ
ftr-337	1285	24	-	-	PUNCT
ftr-337	1285	25	term	term	NOUN
ftr-337	1285	26	projects	project	NOUN
ftr-337	1285	27	an	an	DET
ftr-337	1285	28	additional	additional	ADJ
ftr-337	1285	29	degree	degree	NOUN
ftr-337	1285	30	have	have	VERB
ftr-337	1285	31	to	to	PART
ftr-337	1285	32	be	be	AUX
ftr-337	1285	33	modified	modify	VERB
ftr-337	1285	34	and	and	CCONJ
ftr-337	1285	35	all	all	DET
ftr-337	1285	36	awardees	awardee	NOUN
ftr-337	1285	37	would	would	AUX
ftr-337	1285	38	have	have	VERB
ftr-337	1285	39	to	to	PART
ftr-337	1285	40	agree	agree	VERB
ftr-337	1285	41	to	to	ADP
ftr-337	1285	42	the	the	DET
ftr-337	1285	43	terms	term	NOUN
ftr-337	1285	44	and	and	CCONJ
ftr-337	1285	45	conditions	condition	NOUN
ftr-337	1285	46	governing	govern	VERB
ftr-337	1285	47	uses	use	NOUN
ftr-337	1285	48	of	of	ADP
ftr-337	1285	49	federal	federal	ADJ
ftr-337	1285	50	grant	grant	NOUN
ftr-337	1285	51	dollars	dollar	NOUN
ftr-337	1285	52	,	,	PUNCT
ftr-337	1285	53	which	which	PRON
ftr-337	1285	54	entails	entail	VERB
ftr-337	1285	55	a	a	DET
ftr-337	1285	56	host	host	NOUN
ftr-337	1285	57	of	of	ADP
ftr-337	1285	58	new	new	ADJ
ftr-337	1285	59	burdens	burden	NOUN
ftr-337	1285	60	for	for	ADP
ftr-337	1285	61	awardees	awardee	NOUN
ftr-337	1285	62	.	.	PUNCT
ftr-337	1286	1	i	i	PRON
ftr-337	1286	2	d.	d.	PROPN
ftr-337	1286	3	185	185	NUM
ftr-337	1286	4	.	.	PUNCT
ftr-337	1287	1	i	i	PRON
ftr-337	1287	2	d.	d.	PROPN
ftr-337	1287	3	186	186	NUM
ftr-337	1287	4	.	.	PUNCT
ftr-337	1288	1	dep’t	dep’t	NOUN
ftr-337	1288	2	of	of	ADP
ftr-337	1288	3	treasury	treasury	PROPN
ftr-337	1288	4	letter	letter	NOUN
ftr-337	1288	5	,	,	PUNCT
ftr-337	1288	6	supra	supra	PROPN
ftr-337	1288	7	note	note	NOUN
ftr-337	1288	8	182	182	NUM
ftr-337	1288	9	,	,	PUNCT
ftr-337	1288	10	at	at	ADP
ftr-337	1288	11	56–57	56–57	NUM
ftr-337	1288	12	.	.	PUNCT
ftr-337	1288	13	187	187	NUM
ftr-337	1288	14	.	.	PUNCT
ftr-337	1289	1	rra	rra	NOUN
ftr-337	1289	2	1990	1990	NUM
ftr-337	1289	3	,	,	PUNCT
ftr-337	1289	4	supra	supra	PROPN
ftr-337	1289	5	note	note	PROPN
ftr-337	1289	6	56	56	NUM
ftr-337	1289	7	,	,	PUNCT
ftr-337	1289	8	tit	tit	NOUN
ftr-337	1289	9	.	.	PUNCT
ftr-337	1290	1	xi	xi	PROPN
ftr-337	1290	2	,	,	PUNCT
ftr-337	1290	3	104	104	NUM
ftr-337	1290	4	stat	stat	NOUN
ftr-337	1290	5	.	.	PUNCT
ftr-337	1291	1	at	at	ADP
ftr-337	1291	2	1388–400	1388–400	NOUN
ftr-337	1291	3	.	.	PUNCT
ftr-337	1292	1	188	188	NUM
ftr-337	1292	2	.	.	PUNCT
ftr-337	1293	1	the	the	DET
ftr-337	1293	2	reforestation	reforestation	NOUN
ftr-337	1293	3	credit	credit	NOUN
ftr-337	1293	4	was	be	AUX
ftr-337	1293	5	repealed	repeal	VERB
ftr-337	1293	6	in	in	ADP
ftr-337	1293	7	2004	2004	NUM
ftr-337	1293	8	by	by	ADP
ftr-337	1293	9	section	section	NOUN
ftr-337	1293	10	322(d)(2	322(d)(2	NUM
ftr-337	1293	11	)	)	PUNCT
ftr-337	1293	12	of	of	ADP
ftr-337	1293	13	the	the	DET
ftr-337	1293	14	american	american	ADJ
ftr-337	1293	15	jobs	jobs	PROPN
ftr-337	1293	16	creation	creation	PROPN
ftr-337	1293	17	act	act	NOUN
ftr-337	1293	18	of	of	ADP
ftr-337	1293	19	2004	2004	NUM
ftr-337	1293	20	;	;	PUNCT
ftr-337	1293	21	ajca	ajca	PROPN
ftr-337	1293	22	2004	2004	NUM
ftr-337	1293	23	,	,	PUNCT
ftr-337	1293	24	supra	supra	PROPN
ftr-337	1293	25	note	note	NOUN
ftr-337	1293	26	178	178	NUM
ftr-337	1293	27	,	,	PUNCT
ftr-337	1293	28	§	§	PROPN
ftr-337	1293	29	322(d)(2	322(d)(2	NUM
ftr-337	1293	30	)	)	PUNCT
ftr-337	1293	31	,	,	PUNCT
ftr-337	1293	32	118	118	NUM
ftr-337	1293	33	stat	stat	NOUN
ftr-337	1293	34	.	.	PUNCT
ftr-337	1294	1	at	at	ADP
ftr-337	1294	2	1475	1475	NUM
ftr-337	1294	3	.	.	PUNCT
ftr-337	1295	1	189	189	NUM
ftr-337	1295	2	.	.	PUNCT
ftr-337	1295	3	i.r.c	i.r.c	NOUN
ftr-337	1295	4	.	.	PUNCT
ftr-337	1296	1	§	§	PROPN
ftr-337	1296	2	48(a)(2)(b	48(a)(2)(b	NUM
ftr-337	1296	3	)	)	PUNCT
ftr-337	1296	4	.	.	PUNCT
ftr-337	1297	1	190	190	NUM
ftr-337	1297	2	.	.	PUNCT
ftr-337	1297	3	tax	tax	NOUN
ftr-337	1297	4	extension	extension	NOUN
ftr-337	1297	5	act	act	NOUN
ftr-337	1297	6	of	of	ADP
ftr-337	1297	7	1991	1991	NUM
ftr-337	1297	8	,	,	PUNCT
ftr-337	1297	9	pub	pub	NOUN
ftr-337	1297	10	.	.	PUNCT
ftr-337	1298	1	l.	l.	PROPN
ftr-337	1298	2	no	no	INTJ
ftr-337	1298	3	.	.	PROPN
ftr-337	1299	1	102	102	NUM
ftr-337	1299	2	-	-	SYM
ftr-337	1299	3	227	227	NUM
ftr-337	1299	4	,	,	PUNCT
ftr-337	1299	5	§	§	PROPN
ftr-337	1299	6	106	106	NUM
ftr-337	1299	7	,	,	PUNCT
ftr-337	1299	8	105	105	NUM
ftr-337	1299	9	stat	stat	NOUN
ftr-337	1299	10	.	.	PUNCT
ftr-337	1300	1	1686	1686	NUM
ftr-337	1300	2	,	,	PUNCT
ftr-337	1300	3	1687	1687	NUM
ftr-337	1300	4	.	.	PUNCT
ftr-337	1301	1	191	191	NUM
ftr-337	1301	2	.	.	PUNCT
ftr-337	1301	3	energy	energy	NOUN
ftr-337	1301	4	policy	policy	NOUN
ftr-337	1301	5	act	act	NOUN
ftr-337	1301	6	of	of	ADP
ftr-337	1301	7	1992	1992	NUM
ftr-337	1301	8	,	,	PUNCT
ftr-337	1301	9	pub	pub	NOUN
ftr-337	1301	10	.	.	PUNCT
ftr-337	1302	1	l.	l.	PROPN
ftr-337	1302	2	no	no	INTJ
ftr-337	1302	3	.	.	PROPN
ftr-337	1303	1	102	102	NUM
ftr-337	1303	2	-	-	SYM
ftr-337	1303	3	486	486	NUM
ftr-337	1303	4	,	,	PUNCT
ftr-337	1303	5	§	§	PROPN
ftr-337	1303	6	1916	1916	NUM
ftr-337	1303	7	,	,	PUNCT
ftr-337	1303	8	106	106	NUM
ftr-337	1303	9	stat	stat	NOUN
ftr-337	1303	10	.	.	PUNCT
ftr-337	1304	1	2776	2776	NUM
ftr-337	1304	2	,	,	PUNCT
ftr-337	1304	3	3024	3024	NUM
ftr-337	1304	4	[	[	X
ftr-337	1304	5	hereinafter	hereinafter	NOUN
ftr-337	1304	6	epa	epa	PROPN
ftr-337	1304	7	1992	1992	NUM
ftr-337	1304	8	]	]	PUNCT
ftr-337	1304	9	.	.	PUNCT
ftr-337	1305	1	2012	2012	NUM
ftr-337	1305	2	]	]	PUNCT
ftr-337	1305	3	monetization	monetization	NOUN
ftr-337	1305	4	of	of	ADP
ftr-337	1305	5	business	business	NOUN
ftr-337	1305	6	tax	tax	NOUN
ftr-337	1305	7	credits	credit	NOUN
ftr-337	1305	8	679	679	NUM
ftr-337	1305	9	of	of	ADP
ftr-337	1305	10	certainty	certainty	NOUN
ftr-337	1305	11	as	as	ADP
ftr-337	1305	12	to	to	ADP
ftr-337	1305	13	the	the	DET
ftr-337	1305	14	availability	availability	NOUN
ftr-337	1305	15	of	of	ADP
ftr-337	1305	16	the	the	DET
ftr-337	1305	17	credits	credit	NOUN
ftr-337	1305	18	that	that	PRON
ftr-337	1305	19	may	may	AUX
ftr-337	1305	20	have	have	AUX
ftr-337	1305	21	been	be	AUX
ftr-337	1305	22	lacking	lack	VERB
ftr-337	1305	23	in	in	ADP
ftr-337	1305	24	the	the	DET
ftr-337	1305	25	past	past	NOUN
ftr-337	1305	26	.	.	PUNCT
ftr-337	1306	1	192	192	NUM
ftr-337	1306	2	2	2	NUM
ftr-337	1306	3	.	.	PUNCT
ftr-337	1307	1	the	the	DET
ftr-337	1307	2	production	production	NOUN
ftr-337	1307	3	tax	tax	NOUN
ftr-337	1307	4	credit	credit	NOUN
ftr-337	1307	5	a.	a.	NOUN
ftr-337	1307	6	in	in	ADP
ftr-337	1307	7	general	general	ADJ
ftr-337	1307	8	the	the	DET
ftr-337	1307	9	energy	energy	NOUN
ftr-337	1307	10	policy	policy	NOUN
ftr-337	1307	11	act	act	NOUN
ftr-337	1307	12	of	of	ADP
ftr-337	1307	13	1992	1992	NUM
ftr-337	1307	14	also	also	ADV
ftr-337	1307	15	added	add	VERB
ftr-337	1307	16	section	section	NOUN
ftr-337	1307	17	45	45	NUM
ftr-337	1307	18	,	,	PUNCT
ftr-337	1307	19	193	193	NUM
ftr-337	1307	20	which	which	PRON
ftr-337	1307	21	provides	provide	VERB
ftr-337	1307	22	a	a	DET
ftr-337	1307	23	per	per	ADP
ftr-337	1307	24	-	-	PUNCT
ftr-337	1307	25	kilowatt	kilowatt	NOUN
ftr-337	1307	26	hour	hour	NOUN
ftr-337	1307	27	credit	credit	NOUN
ftr-337	1307	28	(	(	PUNCT
ftr-337	1307	29	a	a	DET
ftr-337	1307	30	“	"	PUNCT
ftr-337	1307	31	production	production	NOUN
ftr-337	1307	32	tax	tax	NOUN
ftr-337	1307	33	credit	credit	NOUN
ftr-337	1307	34	”	"	PUNCT
ftr-337	1307	35	)	)	PUNCT
ftr-337	1307	36	on	on	ADP
ftr-337	1307	37	the	the	DET
ftr-337	1307	38	sale	sale	NOUN
ftr-337	1307	39	of	of	ADP
ftr-337	1307	40	electricity	electricity	NOUN
ftr-337	1307	41	produced	produce	VERB
ftr-337	1307	42	from	from	ADP
ftr-337	1307	43	qualified	qualified	ADJ
ftr-337	1307	44	renewable	renewable	ADJ
ftr-337	1307	45	energy	energy	NOUN
ftr-337	1307	46	resources	resource	NOUN
ftr-337	1307	47	during	during	ADP
ftr-337	1307	48	the	the	DET
ftr-337	1307	49	ten	ten	NUM
ftr-337	1307	50	year	year	NOUN
ftr-337	1307	51	period	period	NOUN
ftr-337	1307	52	following	follow	VERB
ftr-337	1307	53	the	the	DET
ftr-337	1307	54	date	date	NOUN
ftr-337	1307	55	when	when	SCONJ
ftr-337	1307	56	the	the	DET
ftr-337	1307	57	facility	facility	NOUN
ftr-337	1307	58	producing	produce	VERB
ftr-337	1307	59	the	the	DET
ftr-337	1307	60	energy	energy	NOUN
ftr-337	1307	61	is	be	AUX
ftr-337	1307	62	first	first	ADV
ftr-337	1307	63	placed	place	VERB
ftr-337	1307	64	in	in	ADP
ftr-337	1307	65	service	service	NOUN
ftr-337	1307	66	.	.	PUNCT
ftr-337	1308	1	194	194	NUM
ftr-337	1309	1	the	the	DET
ftr-337	1309	2	amount	amount	NOUN
ftr-337	1309	3	of	of	ADP
ftr-337	1309	4	the	the	DET
ftr-337	1309	5	credit	credit	NOUN
ftr-337	1309	6	is	be	AUX
ftr-337	1309	7	not	not	PART
ftr-337	1309	8	includible	includible	ADJ
ftr-337	1309	9	in	in	ADP
ftr-337	1309	10	the	the	DET
ftr-337	1309	11	taxpayer	taxpayer	NOUN
ftr-337	1309	12	’s	’s	PART
ftr-337	1309	13	gross	gross	ADJ
ftr-337	1309	14	income	income	NOUN
ftr-337	1309	15	.	.	PUNCT
ftr-337	1310	1	195	195	NUM
ftr-337	1310	2	at	at	ADP
ftr-337	1310	3	the	the	DET
ftr-337	1310	4	time	time	NOUN
ftr-337	1310	5	of	of	ADP
ftr-337	1310	6	passage	passage	NOUN
ftr-337	1310	7	,	,	PUNCT
ftr-337	1310	8	the	the	DET
ftr-337	1310	9	house	house	PROPN
ftr-337	1310	10	report	report	NOUN
ftr-337	1310	11	stated	state	VERB
ftr-337	1310	12	that	that	SCONJ
ftr-337	1310	13	“	"	PUNCT
ftr-337	1310	14	[	[	X
ftr-337	1310	15	t]he	t]he	ADJ
ftr-337	1310	16	credit	credit	NOUN
ftr-337	1310	17	is	be	AUX
ftr-337	1310	18	intended	intend	VERB
ftr-337	1310	19	to	to	PART
ftr-337	1310	20	enhance	enhance	VERB
ftr-337	1310	21	the	the	DET
ftr-337	1310	22	development	development	NOUN
ftr-337	1310	23	of	of	ADP
ftr-337	1310	24	technology	technology	NOUN
ftr-337	1310	25	to	to	PART
ftr-337	1310	26	utilize	utilize	VERB
ftr-337	1310	27	the	the	DET
ftr-337	1310	28	specified	specify	VERB
ftr-337	1310	29	renewable	renewable	ADJ
ftr-337	1310	30	energy	energy	NOUN
ftr-337	1310	31	sources	source	NOUN
ftr-337	1310	32	and	and	CCONJ
ftr-337	1310	33	to	to	PART
ftr-337	1310	34	promote	promote	VERB
ftr-337	1310	35	competition	competition	NOUN
ftr-337	1310	36	between	between	ADP
ftr-337	1310	37	renewable	renewable	ADJ
ftr-337	1310	38	energy	energy	NOUN
ftr-337	1310	39	sources	source	NOUN
ftr-337	1310	40	and	and	CCONJ
ftr-337	1310	41	conventional	conventional	ADJ
ftr-337	1310	42	energy	energy	NOUN
ftr-337	1310	43	sources	source	NOUN
ftr-337	1310	44	.	.	PUNCT
ftr-337	1310	45	”	"	PUNCT
ftr-337	1311	1	196	196	NUM
ftr-337	1311	2	under	under	ADP
ftr-337	1311	3	section	section	NOUN
ftr-337	1311	4	45(b	45(b	NUM
ftr-337	1311	5	)	)	PUNCT
ftr-337	1311	6	,	,	PUNCT
ftr-337	1311	7	the	the	DET
ftr-337	1311	8	credit	credit	NOUN
ftr-337	1311	9	is	be	AUX
ftr-337	1311	10	phased	phase	VERB
ftr-337	1311	11	out	out	ADP
ftr-337	1311	12	as	as	SCONJ
ftr-337	1311	13	the	the	DET
ftr-337	1311	14	market	market	NOUN
ftr-337	1311	15	price	price	NOUN
ftr-337	1311	16	of	of	ADP
ftr-337	1311	17	electricity	electricity	NOUN
ftr-337	1311	18	exceeds	exceed	VERB
ftr-337	1311	19	certain	certain	ADJ
ftr-337	1311	20	threshold	threshold	NOUN
ftr-337	1311	21	levels	level	NOUN
ftr-337	1311	22	and	and	CCONJ
ftr-337	1311	23	is	be	AUX
ftr-337	1311	24	subject	subject	ADJ
ftr-337	1311	25	to	to	ADP
ftr-337	1311	26	reduction	reduction	NOUN
ftr-337	1311	27	if	if	SCONJ
ftr-337	1311	28	the	the	DET
ftr-337	1311	29	project	project	NOUN
ftr-337	1311	30	was	be	AUX
ftr-337	1311	31	financed	finance	VERB
ftr-337	1311	32	with	with	ADP
ftr-337	1311	33	government	government	NOUN
ftr-337	1311	34	grants	grant	NOUN
ftr-337	1311	35	,	,	PUNCT
ftr-337	1311	36	tax	tax	NOUN
ftr-337	1311	37	-	-	PUNCT
ftr-337	1311	38	exempt	exempt	ADJ
ftr-337	1311	39	bonds	bond	NOUN
ftr-337	1311	40	,	,	PUNCT
ftr-337	1311	41	other	other	ADJ
ftr-337	1311	42	federal	federal	ADJ
ftr-337	1311	43	tax	tax	NOUN
ftr-337	1311	44	credits	credit	NOUN
ftr-337	1311	45	,	,	PUNCT
ftr-337	1311	46	or	or	CCONJ
ftr-337	1311	47	government	government	NOUN
ftr-337	1311	48	-	-	PUNCT
ftr-337	1311	49	subsidized	subsidize	VERB
ftr-337	1311	50	financing	financing	NOUN
ftr-337	1311	51	programs	program	NOUN
ftr-337	1311	52	.	.	PUNCT
ftr-337	1312	1	192	192	NUM
ftr-337	1312	2	.	.	PUNCT
ftr-337	1313	1	h.r	h.r	PROPN
ftr-337	1313	2	.	.	PROPN
ftr-337	1313	3	rep	rep	PROPN
ftr-337	1313	4	.	.	PROPN
ftr-337	1313	5	no	no	INTJ
ftr-337	1313	6	.	.	NOUN
ftr-337	1314	1	102	102	NUM
ftr-337	1314	2	-	-	SYM
ftr-337	1314	3	474	474	NUM
ftr-337	1314	4	,	,	PUNCT
ftr-337	1314	5	pt	pt	X
ftr-337	1314	6	.	.	PROPN
ftr-337	1314	7	6	6	NUM
ftr-337	1314	8	,	,	PUNCT
ftr-337	1314	9	at	at	ADP
ftr-337	1314	10	47	47	NUM
ftr-337	1314	11	(	(	PUNCT
ftr-337	1314	12	1992	1992	NUM
ftr-337	1314	13	)	)	PUNCT
ftr-337	1314	14	.	.	PUNCT
ftr-337	1315	1	193	193	NUM
ftr-337	1315	2	.	.	PUNCT
ftr-337	1316	1	epa	epa	PROPN
ftr-337	1316	2	1992	1992	NUM
ftr-337	1316	3	,	,	PUNCT
ftr-337	1316	4	supra	supra	PROPN
ftr-337	1316	5	note	note	NOUN
ftr-337	1316	6	191	191	NUM
ftr-337	1316	7	,	,	PUNCT
ftr-337	1316	8	§	§	PROPN
ftr-337	1316	9	1914(a	1914(a	NUM
ftr-337	1316	10	)	)	PUNCT
ftr-337	1316	11	,	,	PUNCT
ftr-337	1316	12	106	106	NUM
ftr-337	1316	13	stat	stat	NOUN
ftr-337	1316	14	.	.	PUNCT
ftr-337	1317	1	at	at	ADP
ftr-337	1317	2	3020–23	3020–23	PROPN
ftr-337	1317	3	.	.	PUNCT
ftr-337	1318	1	as	as	SCONJ
ftr-337	1318	2	originally	originally	ADV
ftr-337	1318	3	enacted	enact	VERB
ftr-337	1318	4	,	,	PUNCT
ftr-337	1318	5	this	this	DET
ftr-337	1318	6	legislation	legislation	NOUN
ftr-337	1318	7	provided	provide	VERB
ftr-337	1318	8	a	a	DET
ftr-337	1318	9	1.5	1.5	NUM
ftr-337	1318	10	cent	cent	NOUN
ftr-337	1318	11	credit	credit	NOUN
ftr-337	1318	12	for	for	ADP
ftr-337	1318	13	each	each	DET
ftr-337	1318	14	kilowatt	kilowatt	NOUN
ftr-337	1318	15	hour	hour	NOUN
ftr-337	1318	16	of	of	ADP
ftr-337	1318	17	energy	energy	NOUN
ftr-337	1318	18	produced	produce	VERB
ftr-337	1318	19	from	from	ADP
ftr-337	1318	20	wind	wind	NOUN
ftr-337	1318	21	and	and	CCONJ
ftr-337	1318	22	closed	closed	ADJ
ftr-337	1318	23	-	-	PUNCT
ftr-337	1318	24	loop	loop	NOUN
ftr-337	1318	25	biomass	biomass	NOUN
ftr-337	1318	26	.	.	PUNCT
ftr-337	1319	1	currently	currently	ADV
ftr-337	1319	2	it	it	PRON
ftr-337	1319	3	provides	provide	VERB
ftr-337	1319	4	a	a	DET
ftr-337	1319	5	2.2	2.2	NUM
ftr-337	1319	6	cent	cent	NOUN
ftr-337	1319	7	per	per	ADP
ftr-337	1319	8	kilowatt	kilowatt	NOUN
ftr-337	1319	9	hour	hour	NOUN
ftr-337	1319	10	credit	credit	NOUN
ftr-337	1319	11	on	on	ADP
ftr-337	1319	12	the	the	DET
ftr-337	1319	13	sale	sale	NOUN
ftr-337	1319	14	of	of	ADP
ftr-337	1319	15	electricity	electricity	NOUN
ftr-337	1319	16	produced	produce	VERB
ftr-337	1319	17	from	from	ADP
ftr-337	1319	18	wind	wind	NOUN
ftr-337	1319	19	,	,	PUNCT
ftr-337	1319	20	closedloop	closedloop	NOUN
ftr-337	1319	21	biomass	biomass	NOUN
ftr-337	1319	22	,	,	PUNCT
ftr-337	1319	23	geothermal	geothermal	ADJ
ftr-337	1319	24	energy	energy	NOUN
ftr-337	1319	25	and	and	CCONJ
ftr-337	1319	26	a	a	DET
ftr-337	1319	27	solar	solar	ADJ
ftr-337	1319	28	energy	energy	NOUN
ftr-337	1319	29	,	,	PUNCT
ftr-337	1319	30	and	and	CCONJ
ftr-337	1319	31	1.1	1.1	NUM
ftr-337	1319	32	cent	cent	NOUN
ftr-337	1319	33	per	per	ADP
ftr-337	1319	34	kilowatt	kilowatt	NOUN
ftr-337	1319	35	hour	hour	NOUN
ftr-337	1319	36	on	on	ADP
ftr-337	1319	37	the	the	DET
ftr-337	1319	38	sale	sale	NOUN
ftr-337	1319	39	of	of	ADP
ftr-337	1319	40	electricity	electricity	NOUN
ftr-337	1319	41	produced	produce	VERB
ftr-337	1319	42	in	in	ADP
ftr-337	1319	43	open	open	ADJ
ftr-337	1319	44	-	-	PUNCT
ftr-337	1319	45	loop	loop	NOUN
ftr-337	1319	46	biomass	biomass	NOUN
ftr-337	1319	47	facilities	facility	NOUN
ftr-337	1319	48	,	,	PUNCT
ftr-337	1319	49	small	small	ADJ
ftr-337	1319	50	irrigation	irrigation	NOUN
ftr-337	1319	51	power	power	NOUN
ftr-337	1319	52	facilities	facility	NOUN
ftr-337	1319	53	,	,	PUNCT
ftr-337	1319	54	landfill	landfill	NOUN
ftr-337	1319	55	gas	gas	NOUN
ftr-337	1319	56	facilities	facility	NOUN
ftr-337	1319	57	,	,	PUNCT
ftr-337	1319	58	trash	trash	NOUN
ftr-337	1319	59	combustion	combustion	NOUN
ftr-337	1319	60	facilities	facility	NOUN
ftr-337	1319	61	,	,	PUNCT
ftr-337	1319	62	qualified	qualified	ADJ
ftr-337	1319	63	hydropower	hydropower	NOUN
ftr-337	1319	64	facilities	facility	NOUN
ftr-337	1319	65	,	,	PUNCT
ftr-337	1319	66	and	and	CCONJ
ftr-337	1319	67	marine	marine	ADJ
ftr-337	1319	68	and	and	CCONJ
ftr-337	1319	69	hydrokinetic	hydrokinetic	ADJ
ftr-337	1319	70	energy	energy	NOUN
ftr-337	1319	71	facilities	facility	NOUN
ftr-337	1319	72	.	.	PUNCT
ftr-337	1320	1	i.r.c	i.r.c	NOUN
ftr-337	1320	2	.	.	PUNCT
ftr-337	1321	1	§	§	PROPN
ftr-337	1321	2	45(b)(2	45(b)(2	NUM
ftr-337	1321	3	)	)	PUNCT
ftr-337	1321	4	,	,	PUNCT
ftr-337	1321	5	(	(	PUNCT
ftr-337	1321	6	b)(4	b)(4	X
ftr-337	1321	7	)	)	PUNCT
ftr-337	1321	8	.	.	PUNCT
ftr-337	1322	1	according	accord	VERB
ftr-337	1322	2	to	to	ADP
ftr-337	1322	3	a	a	DET
ftr-337	1322	4	joint	joint	ADJ
ftr-337	1322	5	committee	committee	NOUN
ftr-337	1322	6	study	study	NOUN
ftr-337	1322	7	,	,	PUNCT
ftr-337	1322	8	as	as	ADP
ftr-337	1322	9	of	of	ADP
ftr-337	1322	10	the	the	DET
ftr-337	1322	11	time	time	NOUN
ftr-337	1322	12	of	of	ADP
ftr-337	1322	13	its	its	PRON
ftr-337	1322	14	writing	writing	NOUN
ftr-337	1322	15	“	"	PUNCT
ftr-337	1322	16	[	[	X
ftr-337	1322	17	i]n	i]n	ADJ
ftr-337	1322	18	practice	practice	NOUN
ftr-337	1322	19	,	,	PUNCT
ftr-337	1322	20	investors	investor	NOUN
ftr-337	1322	21	have	have	AUX
ftr-337	1322	22	only	only	ADV
ftr-337	1322	23	found	find	VERB
ftr-337	1322	24	it	it	PRON
ftr-337	1322	25	profitable	profitable	ADJ
ftr-337	1322	26	to	to	PART
ftr-337	1322	27	invest	invest	VERB
ftr-337	1322	28	in	in	ADP
ftr-337	1322	29	wind	wind	NOUN
ftr-337	1322	30	facilities	facility	NOUN
ftr-337	1322	31	[	[	PUNCT
ftr-337	1322	32	as	as	ADP
ftr-337	1322	33	among	among	ADP
ftr-337	1322	34	the	the	DET
ftr-337	1322	35	eligible	eligible	ADJ
ftr-337	1322	36	types	type	NOUN
ftr-337	1322	37	of	of	ADP
ftr-337	1322	38	facilities	facility	NOUN
ftr-337	1322	39	]	]	PUNCT
ftr-337	1322	40	.	.	PUNCT
ftr-337	1322	41	”	"	PUNCT
ftr-337	1323	1	staff	staff	NOUN
ftr-337	1323	2	of	of	ADP
ftr-337	1323	3	joint	joint	ADJ
ftr-337	1323	4	comm	comm	NOUN
ftr-337	1323	5	.	.	PUNCT
ftr-337	1324	1	on	on	ADP
ftr-337	1324	2	taxation	taxation	NOUN
ftr-337	1324	3	,	,	PUNCT
ftr-337	1324	4	109th	109th	ADJ
ftr-337	1324	5	cong	cong	NOUN
ftr-337	1324	6	.	.	PROPN
ftr-337	1324	7	,	,	PUNCT
ftr-337	1324	8	present	present	ADJ
ftr-337	1324	9	law	law	NOUN
ftr-337	1324	10	and	and	CCONJ
ftr-337	1324	11	background	background	NOUN
ftr-337	1324	12	relating	relate	VERB
ftr-337	1324	13	to	to	ADP
ftr-337	1324	14	tax	tax	NOUN
ftr-337	1324	15	credits	credit	NOUN
ftr-337	1324	16	for	for	ADP
ftr-337	1324	17	electricity	electricity	NOUN
ftr-337	1324	18	production	production	NOUN
ftr-337	1324	19	from	from	ADP
ftr-337	1324	20	renewable	renewable	ADJ
ftr-337	1324	21	sources	source	NOUN
ftr-337	1324	22	14	14	NUM
ftr-337	1324	23	(	(	PUNCT
ftr-337	1324	24	comm	comm	NOUN
ftr-337	1324	25	.	.	PUNCT
ftr-337	1325	1	print	print	NOUN
ftr-337	1325	2	2005	2005	NUM
ftr-337	1325	3	)	)	PUNCT
ftr-337	1326	1	[	[	X
ftr-337	1326	2	hereinafter	hereinafter	NOUN
ftr-337	1326	3	jtc	jtc	PROPN
ftr-337	1326	4	,	,	PUNCT
ftr-337	1326	5	tax	tax	NOUN
ftr-337	1326	6	credits	credit	NOUN
ftr-337	1326	7	for	for	ADP
ftr-337	1326	8	electricity	electricity	NOUN
ftr-337	1326	9	production	production	NOUN
ftr-337	1326	10	]	]	PUNCT
ftr-337	1326	11	,	,	PUNCT
ftr-337	1326	12	http://www.jct.gov/publications.html?func=showdown&id=1579	http://www.jct.gov/publications.html?func=showdown&id=1579	NOUN
ftr-337	1326	13	.	.	PROPN
ftr-337	1326	14	194	194	NUM
ftr-337	1326	15	.	.	PUNCT
ftr-337	1327	1	under	under	ADP
ftr-337	1327	2	section	section	NOUN
ftr-337	1327	3	45(b)(4	45(b)(4	NUM
ftr-337	1327	4	)	)	PUNCT
ftr-337	1327	5	,	,	PUNCT
ftr-337	1327	6	a	a	DET
ftr-337	1327	7	five	five	NUM
ftr-337	1327	8	-	-	PUNCT
ftr-337	1327	9	year	year	NOUN
ftr-337	1327	10	credit	credit	NOUN
ftr-337	1327	11	period	period	NOUN
ftr-337	1327	12	applies	apply	VERB
ftr-337	1327	13	in	in	ADP
ftr-337	1327	14	the	the	DET
ftr-337	1327	15	case	case	NOUN
ftr-337	1327	16	of	of	ADP
ftr-337	1327	17	electricity	electricity	NOUN
ftr-337	1327	18	produced	produce	VERB
ftr-337	1327	19	and	and	CCONJ
ftr-337	1327	20	sold	sell	VERB
ftr-337	1327	21	from	from	ADP
ftr-337	1327	22	certain	certain	ADJ
ftr-337	1327	23	facilities	facility	NOUN
ftr-337	1327	24	.	.	PUNCT
ftr-337	1328	1	195	195	NUM
ftr-337	1328	2	.	.	PUNCT
ftr-337	1329	1	while	while	SCONJ
ftr-337	1329	2	this	this	PRON
ftr-337	1329	3	seems	seem	VERB
ftr-337	1329	4	to	to	PART
ftr-337	1329	5	be	be	AUX
ftr-337	1329	6	well	well	ADV
ftr-337	1329	7	accepted	accept	VERB
ftr-337	1329	8	,	,	PUNCT
ftr-337	1329	9	the	the	DET
ftr-337	1329	10	basis	basis	NOUN
ftr-337	1329	11	for	for	ADP
ftr-337	1329	12	this	this	DET
ftr-337	1329	13	conclusion	conclusion	NOUN
ftr-337	1329	14	is	be	AUX
ftr-337	1329	15	elusive	elusive	ADJ
ftr-337	1329	16	.	.	PUNCT
ftr-337	1330	1	cf	cf	NOUN
ftr-337	1330	2	.	.	PUNCT
ftr-337	1331	1	jct	jct	PROPN
ftr-337	1331	2	,	,	PUNCT
ftr-337	1331	3	tax	tax	NOUN
ftr-337	1331	4	credits	credit	NOUN
ftr-337	1331	5	for	for	ADP
ftr-337	1331	6	electricity	electricity	NOUN
ftr-337	1331	7	production	production	NOUN
ftr-337	1331	8	,	,	PUNCT
ftr-337	1331	9	supra	supra	PROPN
ftr-337	1331	10	note	note	NOUN
ftr-337	1331	11	193	193	NUM
ftr-337	1331	12	,	,	PUNCT
ftr-337	1331	13	at	at	ADP
ftr-337	1331	14	8	8	NUM
ftr-337	1331	15	n.5	n.5	PRON
ftr-337	1331	16	(	(	PUNCT
ftr-337	1331	17	“	"	PUNCT
ftr-337	1331	18	under	under	ADP
ftr-337	1331	19	general	general	ADJ
ftr-337	1331	20	income	income	NOUN
ftr-337	1331	21	tax	tax	NOUN
ftr-337	1331	22	principles	principle	NOUN
ftr-337	1331	23	,	,	PUNCT
ftr-337	1332	1	such	such	DET
ftr-337	1332	2	a	a	DET
ftr-337	1332	3	subsidy	subsidy	NOUN
ftr-337	1332	4	[	[	X
ftr-337	1332	5	i.e.	i.e.	X
ftr-337	1332	6	,	,	PUNCT
ftr-337	1332	7	the	the	DET
ftr-337	1332	8	production	production	NOUN
ftr-337	1332	9	tax	tax	NOUN
ftr-337	1332	10	credit	credit	NOUN
ftr-337	1332	11	]	]	PUNCT
ftr-337	1332	12	paid	pay	VERB
ftr-337	1332	13	to	to	ADP
ftr-337	1332	14	the	the	DET
ftr-337	1332	15	taxpayer	taxpayer	NOUN
ftr-337	1332	16	would	would	AUX
ftr-337	1332	17	be	be	AUX
ftr-337	1332	18	includable	includable	ADJ
ftr-337	1332	19	in	in	ADP
ftr-337	1332	20	taxable	taxable	ADJ
ftr-337	1332	21	income	income	NOUN
ftr-337	1332	22	as	as	ADP
ftr-337	1332	23	part	part	NOUN
ftr-337	1332	24	of	of	ADP
ftr-337	1332	25	revenue	revenue	NOUN
ftr-337	1332	26	.	.	PUNCT
ftr-337	1332	27	”	"	PUNCT
ftr-337	1332	28	)	)	PUNCT
ftr-337	1332	29	.	.	PUNCT
ftr-337	1333	1	196	196	NUM
ftr-337	1333	2	.	.	PUNCT
ftr-337	1334	1	h.r	h.r	PROPN
ftr-337	1334	2	.	.	PROPN
ftr-337	1334	3	rep	rep	PROPN
ftr-337	1334	4	.	.	PROPN
ftr-337	1334	5	no	no	INTJ
ftr-337	1334	6	.	.	NOUN
ftr-337	1335	1	102	102	NUM
ftr-337	1335	2	-	-	SYM
ftr-337	1335	3	474	474	NUM
ftr-337	1335	4	,	,	PUNCT
ftr-337	1335	5	pt	pt	X
ftr-337	1335	6	.	.	PROPN
ftr-337	1335	7	6	6	NUM
ftr-337	1335	8	,	,	PUNCT
ftr-337	1335	9	at	at	ADP
ftr-337	1335	10	42	42	NUM
ftr-337	1335	11	(	(	PUNCT
ftr-337	1335	12	1992	1992	NUM
ftr-337	1335	13	)	)	PUNCT
ftr-337	1335	14	.	.	PUNCT
ftr-337	1336	1	680	680	NUM
ftr-337	1336	2	florida	florida	PROPN
ftr-337	1336	3	tax	tax	NOUN
ftr-337	1336	4	review	review	NOUN
ftr-337	1336	5	[	[	X
ftr-337	1336	6	vol.12:9	vol.12:9	PROPN
ftr-337	1336	7	b.	b.	PROPN
ftr-337	1336	8	role	role	NOUN
ftr-337	1336	9	as	as	ADP
ftr-337	1336	10	subsidy	subsidy	NOUN
ftr-337	1336	11	unlike	unlike	ADP
ftr-337	1336	12	the	the	DET
ftr-337	1336	13	lihtc	lihtc	NOUN
ftr-337	1336	14	and	and	CCONJ
ftr-337	1336	15	nmtc	nmtc	NOUN
ftr-337	1336	16	,	,	PUNCT
ftr-337	1336	17	which	which	PRON
ftr-337	1336	18	are	be	AUX
ftr-337	1336	19	meant	mean	VERB
ftr-337	1336	20	to	to	PART
ftr-337	1336	21	deploy	deploy	VERB
ftr-337	1336	22	taxpayerinvestors	taxpayerinvestor	NOUN
ftr-337	1336	23	effectively	effectively	ADV
ftr-337	1336	24	to	to	PART
ftr-337	1336	25	deliver	deliver	VERB
ftr-337	1336	26	a	a	DET
ftr-337	1336	27	subsidy	subsidy	NOUN
ftr-337	1336	28	to	to	ADP
ftr-337	1336	29	a	a	DET
ftr-337	1336	30	separate	separate	ADJ
ftr-337	1336	31	intended	intend	VERB
ftr-337	1336	32	beneficiary	beneficiary	NOUN
ftr-337	1336	33	presumptively	presumptively	ADV
ftr-337	1336	34	unable	unable	ADJ
ftr-337	1336	35	to	to	PART
ftr-337	1336	36	use	use	VERB
ftr-337	1336	37	the	the	DET
ftr-337	1336	38	tax	tax	NOUN
ftr-337	1336	39	credit	credit	NOUN
ftr-337	1336	40	(	(	PUNCT
ftr-337	1336	41	low	low	ADJ
ftr-337	1336	42	-	-	PUNCT
ftr-337	1336	43	income	income	NOUN
ftr-337	1336	44	persons	person	NOUN
ftr-337	1336	45	)	)	PUNCT
ftr-337	1336	46	,	,	PUNCT
ftr-337	1336	47	the	the	DET
ftr-337	1336	48	production	production	NOUN
ftr-337	1336	49	tax	tax	NOUN
ftr-337	1336	50	credit	credit	NOUN
ftr-337	1336	51	has	have	VERB
ftr-337	1336	52	as	as	ADP
ftr-337	1336	53	its	its	PRON
ftr-337	1336	54	primary	primary	ADJ
ftr-337	1336	55	target	target	NOUN
ftr-337	1336	56	for	for	ADP
ftr-337	1336	57	a	a	DET
ftr-337	1336	58	subsidy	subsidy	NOUN
ftr-337	1336	59	the	the	DET
ftr-337	1336	60	producer	producer	NOUN
ftr-337	1336	61	of	of	ADP
ftr-337	1336	62	electricity	electricity	NOUN
ftr-337	1336	63	.	.	PUNCT
ftr-337	1337	1	for	for	ADP
ftr-337	1337	2	a	a	DET
ftr-337	1337	3	taxpayer	taxpayer	NOUN
ftr-337	1337	4	with	with	ADP
ftr-337	1337	5	a	a	DET
ftr-337	1337	6	positive	positive	ADJ
ftr-337	1337	7	tax	tax	NOUN
ftr-337	1337	8	liability	liability	NOUN
ftr-337	1337	9	,	,	PUNCT
ftr-337	1337	10	the	the	DET
ftr-337	1337	11	electricity	electricity	NOUN
ftr-337	1337	12	production	production	NOUN
ftr-337	1337	13	credit	credit	NOUN
ftr-337	1337	14	is	be	AUX
ftr-337	1337	15	equivalent	equivalent	ADJ
ftr-337	1337	16	to	to	ADP
ftr-337	1337	17	a	a	DET
ftr-337	1337	18	subsidy	subsidy	NOUN
ftr-337	1337	19	that	that	PRON
ftr-337	1337	20	pays	pay	VERB
ftr-337	1337	21	the	the	DET
ftr-337	1337	22	taxpayer	taxpayer	NOUN
ftr-337	1337	23	for	for	ADP
ftr-337	1337	24	each	each	DET
ftr-337	1337	25	kilowatt	kilowatt	NOUN
ftr-337	1337	26	-	-	PUNCT
ftr-337	1337	27	hour	hour	NOUN
ftr-337	1337	28	of	of	ADP
ftr-337	1337	29	electricity	electricity	NOUN
ftr-337	1337	30	produced	produce	VERB
ftr-337	1337	31	in	in	ADP
ftr-337	1337	32	addition	addition	NOUN
ftr-337	1337	33	to	to	ADP
ftr-337	1337	34	the	the	DET
ftr-337	1337	35	price	price	NOUN
ftr-337	1337	36	at	at	ADP
ftr-337	1337	37	which	which	PRON
ftr-337	1337	38	the	the	DET
ftr-337	1337	39	producer	producer	NOUN
ftr-337	1337	40	sells	sell	VERB
ftr-337	1337	41	the	the	DET
ftr-337	1337	42	electricity	electricity	NOUN
ftr-337	1337	43	.	.	PUNCT
ftr-337	1338	1	that	that	PRON
ftr-337	1338	2	is	is	ADV
ftr-337	1338	3	,	,	PUNCT
ftr-337	1338	4	a	a	DET
ftr-337	1338	5	tax	tax	NOUN
ftr-337	1338	6	credit	credit	NOUN
ftr-337	1338	7	that	that	PRON
ftr-337	1338	8	reduced	reduce	VERB
ftr-337	1338	9	a	a	DET
ftr-337	1338	10	taxpayer	taxpayer	NOUN
ftr-337	1338	11	’s	’s	PART
ftr-337	1338	12	tax	tax	NOUN
ftr-337	1338	13	liability	liability	NOUN
ftr-337	1338	14	and	and	CCONJ
ftr-337	1338	15	therefore	therefore	ADV
ftr-337	1338	16	increases	increase	VERB
ftr-337	1338	17	the	the	DET
ftr-337	1338	18	taxpayer	taxpayer	NOUN
ftr-337	1338	19	’s	’s	PART
ftr-337	1338	20	bottom	bottom	ADJ
ftr-337	1338	21	line	line	NOUN
ftr-337	1338	22	produces	produce	VERB
ftr-337	1338	23	a	a	DET
ftr-337	1338	24	benefit	benefit	NOUN
ftr-337	1338	25	to	to	ADP
ftr-337	1338	26	the	the	DET
ftr-337	1338	27	taxpayer	taxpayer	NOUN
ftr-337	1338	28	similar	similar	ADJ
ftr-337	1338	29	to	to	ADP
ftr-337	1338	30	a	a	DET
ftr-337	1338	31	direct	direct	ADJ
ftr-337	1338	32	subsidy	subsidy	NOUN
ftr-337	1338	33	that	that	PRON
ftr-337	1338	34	is	be	AUX
ftr-337	1338	35	paid	pay	VERB
ftr-337	1338	36	to	to	ADP
ftr-337	1338	37	the	the	DET
ftr-337	1338	38	taxpayer	taxpayer	NOUN
ftr-337	1338	39	to	to	PART
ftr-337	1338	40	improve	improve	VERB
ftr-337	1338	41	the	the	DET
ftr-337	1338	42	taxpayer	taxpayer	NOUN
ftr-337	1338	43	’s	’s	PART
ftr-337	1338	44	top	top	ADJ
ftr-337	1338	45	line	line	NOUN
ftr-337	1338	46	.	.	PUNCT
ftr-337	1338	47	.	.	PUNCT
ftr-337	1338	48	.	.	PUNCT
ftr-337	1338	49	.	.	PUNCT
ftr-337	1339	1	an	an	DET
ftr-337	1339	2	alternative	alternative	ADJ
ftr-337	1339	3	way	way	NOUN
ftr-337	1339	4	to	to	PART
ftr-337	1339	5	assess	assess	VERB
ftr-337	1339	6	the	the	DET
ftr-337	1339	7	value	value	NOUN
ftr-337	1339	8	of	of	ADP
ftr-337	1339	9	the	the	DET
ftr-337	1339	10	credit	credit	NOUN
ftr-337	1339	11	to	to	ADP
ftr-337	1339	12	the	the	DET
ftr-337	1339	13	taxpayer	taxpayer	NOUN
ftr-337	1339	14	should	should	AUX
ftr-337	1339	15	be	be	AUX
ftr-337	1339	16	to	to	PART
ftr-337	1339	17	think	think	VERB
ftr-337	1339	18	of	of	ADP
ftr-337	1339	19	the	the	DET
ftr-337	1339	20	credit	credit	NOUN
ftr-337	1339	21	as	as	ADP
ftr-337	1339	22	part	part	NOUN
ftr-337	1339	23	of	of	ADP
ftr-337	1339	24	the	the	DET
ftr-337	1339	25	taxpayer	taxpayer	NOUN
ftr-337	1339	26	’s	’s	PART
ftr-337	1339	27	stream	stream	NOUN
ftr-337	1339	28	of	of	ADP
ftr-337	1339	29	receipts	receipt	NOUN
ftr-337	1339	30	across	across	ADP
ftr-337	1339	31	the	the	DET
ftr-337	1339	32	life	life	NOUN
ftr-337	1339	33	of	of	ADP
ftr-337	1339	34	the	the	DET
ftr-337	1339	35	taxpayer	taxpayer	NOUN
ftr-337	1339	36	’s	’s	PART
ftr-337	1339	37	investment	investment	NOUN
ftr-337	1339	38	in	in	ADP
ftr-337	1339	39	the	the	DET
ftr-337	1339	40	renewable	renewable	ADJ
ftr-337	1339	41	energy	energy	NOUN
ftr-337	1339	42	project	project	NOUN
ftr-337	1339	43	.	.	PUNCT
ftr-337	1340	1	in	in	ADP
ftr-337	1340	2	this	this	DET
ftr-337	1340	3	view	view	NOUN
ftr-337	1340	4	,	,	PUNCT
ftr-337	1340	5	the	the	DET
ftr-337	1340	6	value	value	NOUN
ftr-337	1340	7	of	of	ADP
ftr-337	1340	8	the	the	DET
ftr-337	1340	9	credit	credit	NOUN
ftr-337	1340	10	to	to	ADP
ftr-337	1340	11	the	the	DET
ftr-337	1340	12	taxpayer	taxpayer	NOUN
ftr-337	1340	13	is	be	AUX
ftr-337	1340	14	equal	equal	ADJ
ftr-337	1340	15	to	to	ADP
ftr-337	1340	16	the	the	DET
ftr-337	1340	17	value	value	NOUN
ftr-337	1340	18	of	of	ADP
ftr-337	1340	19	the	the	DET
ftr-337	1340	20	payment	payment	NOUN
ftr-337	1340	21	the	the	DET
ftr-337	1340	22	taxpayer	taxpayer	NOUN
ftr-337	1340	23	would	would	AUX
ftr-337	1340	24	have	have	VERB
ftr-337	1340	25	to	to	PART
ftr-337	1340	26	receive	receive	VERB
ftr-337	1340	27	annually	annually	ADV
ftr-337	1340	28	per	per	ADP
ftr-337	1340	29	kilowatt	kilowatt	NOUN
ftr-337	1340	30	-	-	PUNCT
ftr-337	1340	31	hour	hour	NOUN
ftr-337	1340	32	of	of	ADP
ftr-337	1340	33	electricity	electricity	NOUN
ftr-337	1340	34	produced	produce	VERB
ftr-337	1340	35	over	over	ADP
ftr-337	1340	36	the	the	DET
ftr-337	1340	37	life	life	NOUN
ftr-337	1340	38	of	of	ADP
ftr-337	1340	39	the	the	DET
ftr-337	1340	40	project	project	NOUN
ftr-337	1340	41	to	to	PART
ftr-337	1340	42	produce	produce	VERB
ftr-337	1340	43	a	a	DET
ftr-337	1340	44	revenue	revenue	NOUN
ftr-337	1340	45	stream	stream	NOUN
ftr-337	1340	46	that	that	PRON
ftr-337	1340	47	is	be	AUX
ftr-337	1340	48	equal	equal	ADJ
ftr-337	1340	49	in	in	ADP
ftr-337	1340	50	present	present	ADJ
ftr-337	1340	51	value	value	NOUN
ftr-337	1340	52	to	to	ADP
ftr-337	1340	53	the	the	DET
ftr-337	1340	54	revenue	revenue	NOUN
ftr-337	1340	55	produced	produce	VERB
ftr-337	1340	56	by	by	ADP
ftr-337	1340	57	the	the	DET
ftr-337	1340	58	credit	credit	NOUN
ftr-337	1340	59	over	over	ADP
ftr-337	1340	60	the	the	DET
ftr-337	1340	61	life	life	NOUN
ftr-337	1340	62	of	of	ADP
ftr-337	1340	63	the	the	DET
ftr-337	1340	64	project	project	NOUN
ftr-337	1340	65	(	(	PUNCT
ftr-337	1340	66	recognizing	recognize	VERB
ftr-337	1340	67	that	that	SCONJ
ftr-337	1340	68	generally	generally	ADV
ftr-337	1340	69	the	the	DET
ftr-337	1340	70	credit	credit	NOUN
ftr-337	1340	71	only	only	ADV
ftr-337	1340	72	produces	produce	VERB
ftr-337	1340	73	revenue	revenue	NOUN
ftr-337	1340	74	for	for	ADP
ftr-337	1340	75	the	the	DET
ftr-337	1340	76	first	first	ADJ
ftr-337	1340	77	ten	ten	NUM
ftr-337	1340	78	years	year	NOUN
ftr-337	1340	79	of	of	ADP
ftr-337	1340	80	the	the	DET
ftr-337	1340	81	project	project	NOUN
ftr-337	1340	82	and	and	CCONJ
ftr-337	1340	83	nothing	nothing	PRON
ftr-337	1340	84	thereafter	thereafter	ADV
ftr-337	1340	85	)	)	PUNCT
ftr-337	1340	86	.	.	PUNCT
ftr-337	1341	1	197	197	NUM
ftr-337	1341	2	still	still	ADV
ftr-337	1341	3	another	another	DET
ftr-337	1341	4	passage	passage	NOUN
ftr-337	1341	5	is	be	AUX
ftr-337	1341	6	worthy	worthy	ADJ
ftr-337	1341	7	of	of	ADP
ftr-337	1341	8	quoting	quote	VERB
ftr-337	1341	9	:	:	PUNCT
ftr-337	1341	10	the	the	DET
ftr-337	1341	11	electricity	electricity	NOUN
ftr-337	1341	12	production	production	NOUN
ftr-337	1341	13	tax	tax	NOUN
ftr-337	1341	14	credit	credit	NOUN
ftr-337	1341	15	is	be	AUX
ftr-337	1341	16	economically	economically	ADV
ftr-337	1341	17	equivalent	equivalent	ADJ
ftr-337	1341	18	to	to	ADP
ftr-337	1341	19	an	an	DET
ftr-337	1341	20	open	open	ADV
ftr-337	1341	21	-	-	PUNCT
ftr-337	1341	22	ended	end	VERB
ftr-337	1341	23	subsidy	subsidy	NOUN
ftr-337	1341	24	,	,	PUNCT
ftr-337	1341	25	available	available	ADJ
ftr-337	1341	26	to	to	ADP
ftr-337	1341	27	any	any	DET
ftr-337	1341	28	taxpayer	taxpayer	NOUN
ftr-337	1341	29	with	with	ADP
ftr-337	1341	30	no	no	DET
ftr-337	1341	31	requirement	requirement	NOUN
ftr-337	1341	32	to	to	PART
ftr-337	1341	33	make	make	VERB
ftr-337	1341	34	an	an	DET
ftr-337	1341	35	application	application	NOUN
ftr-337	1341	36	to	to	ADP
ftr-337	1341	37	a	a	DET
ftr-337	1341	38	government	government	NOUN
ftr-337	1341	39	agency	agency	NOUN
ftr-337	1341	40	for	for	ADP
ftr-337	1341	41	the	the	DET
ftr-337	1341	42	subsidy	subsidy	NOUN
ftr-337	1341	43	.	.	PUNCT
ftr-337	1342	1	if	if	SCONJ
ftr-337	1342	2	a	a	DET
ftr-337	1342	3	taxpayer	taxpayer	NOUN
ftr-337	1342	4	believes	believe	VERB
ftr-337	1342	5	that	that	SCONJ
ftr-337	1342	6	the	the	DET
ftr-337	1342	7	sum	sum	NOUN
ftr-337	1342	8	of	of	ADP
ftr-337	1342	9	electricity	electricity	NOUN
ftr-337	1342	10	prices	price	NOUN
ftr-337	1342	11	plus	plus	CCONJ
ftr-337	1342	12	the	the	DET
ftr-337	1342	13	credit	credit	NOUN
ftr-337	1342	14	creates	create	VERB
ftr-337	1342	15	a	a	DET
ftr-337	1342	16	profitable	profitable	ADJ
ftr-337	1342	17	rate	rate	NOUN
ftr-337	1342	18	of	of	ADP
ftr-337	1342	19	return	return	NOUN
ftr-337	1342	20	,	,	PUNCT
ftr-337	1342	21	the	the	DET
ftr-337	1342	22	taxpayer	taxpayer	NOUN
ftr-337	1342	23	will	will	AUX
ftr-337	1342	24	invest	invest	VERB
ftr-337	1342	25	in	in	ADP
ftr-337	1342	26	a	a	DET
ftr-337	1342	27	qualifying	qualifying	NOUN
ftr-337	1342	28	facility	facility	NOUN
ftr-337	1342	29	.	.	PUNCT
ftr-337	1343	1	in	in	ADP
ftr-337	1343	2	theory	theory	NOUN
ftr-337	1343	3	,	,	PUNCT
ftr-337	1343	4	investors	investor	NOUN
ftr-337	1343	5	should	should	AUX
ftr-337	1343	6	invest	invest	VERB
ftr-337	1343	7	in	in	ADP
ftr-337	1343	8	qualifying	qualify	VERB
ftr-337	1343	9	facilities	facility	NOUN
ftr-337	1343	10	up	up	ADP
ftr-337	1343	11	to	to	ADP
ftr-337	1343	12	the	the	DET
ftr-337	1343	13	point	point	NOUN
ftr-337	1343	14	where	where	SCONJ
ftr-337	1343	15	the	the	DET
ftr-337	1343	16	return	return	NOUN
ftr-337	1343	17	from	from	ADP
ftr-337	1343	18	197	197	NUM
ftr-337	1343	19	.	.	PUNCT
ftr-337	1344	1	jct	jct	PROPN
ftr-337	1344	2	,	,	PUNCT
ftr-337	1344	3	tax	tax	NOUN
ftr-337	1344	4	credits	credit	NOUN
ftr-337	1344	5	for	for	ADP
ftr-337	1344	6	electricity	electricity	NOUN
ftr-337	1344	7	production	production	NOUN
ftr-337	1344	8	,	,	PUNCT
ftr-337	1344	9	supra	supra	PROPN
ftr-337	1344	10	note	note	NOUN
ftr-337	1344	11	193	193	NUM
ftr-337	1344	12	,	,	PUNCT
ftr-337	1344	13	at	at	ADP
ftr-337	1344	14	8–9	8–9	NUM
ftr-337	1344	15	.	.	NOUN
ftr-337	1344	16	2012	2012	NUM
ftr-337	1344	17	]	]	PUNCT
ftr-337	1344	18	monetization	monetization	NOUN
ftr-337	1344	19	of	of	ADP
ftr-337	1344	20	business	business	NOUN
ftr-337	1344	21	tax	tax	NOUN
ftr-337	1344	22	credits	credit	NOUN
ftr-337	1344	23	681	681	NUM
ftr-337	1344	24	additional	additional	ADJ
ftr-337	1344	25	investment	investment	NOUN
ftr-337	1344	26	in	in	ADP
ftr-337	1344	27	qualifying	qualify	VERB
ftr-337	1344	28	facilities	facility	NOUN
ftr-337	1344	29	is	be	AUX
ftr-337	1344	30	no	no	ADV
ftr-337	1344	31	greater	great	ADJ
ftr-337	1344	32	than	than	ADP
ftr-337	1344	33	the	the	DET
ftr-337	1344	34	return	return	NOUN
ftr-337	1344	35	on	on	ADP
ftr-337	1344	36	alternative	alternative	ADJ
ftr-337	1344	37	investments	investment	NOUN
ftr-337	1344	38	.	.	PUNCT
ftr-337	1345	1	198	198	NUM
ftr-337	1345	2	thus	thus	ADV
ftr-337	1345	3	,	,	PUNCT
ftr-337	1345	4	the	the	DET
ftr-337	1345	5	credit	credit	NOUN
ftr-337	1345	6	under	under	ADP
ftr-337	1345	7	section	section	NOUN
ftr-337	1345	8	45(a)(2)(b	45(a)(2)(b	VERB
ftr-337	1345	9	)	)	PUNCT
ftr-337	1345	10	generally	generally	ADV
ftr-337	1345	11	is	be	AUX
ftr-337	1345	12	a	a	DET
ftr-337	1345	13	function	function	NOUN
ftr-337	1345	14	of	of	ADP
ftr-337	1345	15	the	the	DET
ftr-337	1345	16	quantity	quantity	NOUN
ftr-337	1345	17	of	of	ADP
ftr-337	1345	18	electricity	electricity	NOUN
ftr-337	1345	19	produced	produce	VERB
ftr-337	1345	20	at	at	ADP
ftr-337	1345	21	a	a	DET
ftr-337	1345	22	“	"	PUNCT
ftr-337	1345	23	facility	facility	NOUN
ftr-337	1345	24	owned	own	VERB
ftr-337	1345	25	by	by	ADP
ftr-337	1345	26	the	the	DET
ftr-337	1345	27	taxpayer	taxpayer	NOUN
ftr-337	1345	28	”	"	PUNCT
ftr-337	1345	29	in	in	ADP
ftr-337	1345	30	turn	turn	NOUN
ftr-337	1345	31	“	"	PUNCT
ftr-337	1345	32	sold	sell	VERB
ftr-337	1345	33	by	by	ADP
ftr-337	1345	34	the	the	DET
ftr-337	1345	35	taxpayer	taxpayer	NOUN
ftr-337	1345	36	.	.	PUNCT
ftr-337	1345	37	”	"	PUNCT
ftr-337	1346	1	199	199	NUM
ftr-337	1346	2	the	the	DET
ftr-337	1346	3	joint	joint	ADJ
ftr-337	1346	4	committee	committee	NOUN
ftr-337	1346	5	report	report	NOUN
ftr-337	1346	6	from	from	ADP
ftr-337	1346	7	which	which	PRON
ftr-337	1346	8	the	the	DET
ftr-337	1346	9	passage	passage	NOUN
ftr-337	1346	10	above	above	ADV
ftr-337	1346	11	is	be	AUX
ftr-337	1346	12	excerpted	excerpt	VERB
ftr-337	1346	13	goes	go	VERB
ftr-337	1346	14	on	on	ADP
ftr-337	1346	15	to	to	PART
ftr-337	1346	16	note	note	VERB
ftr-337	1346	17	the	the	DET
ftr-337	1346	18	inherent	inherent	ADJ
ftr-337	1346	19	inefficiencies	inefficiency	NOUN
ftr-337	1346	20	in	in	ADP
ftr-337	1346	21	the	the	DET
ftr-337	1346	22	tax	tax	NOUN
ftr-337	1346	23	credit	credit	NOUN
ftr-337	1346	24	mechanism	mechanism	NOUN
ftr-337	1346	25	,	,	PUNCT
ftr-337	1346	26	since	since	SCONJ
ftr-337	1346	27	some	some	DET
ftr-337	1346	28	projects	project	NOUN
ftr-337	1346	29	,	,	PUNCT
ftr-337	1346	30	based	base	VERB
ftr-337	1346	31	on	on	ADP
ftr-337	1346	32	the	the	DET
ftr-337	1346	33	effect	effect	NOUN
ftr-337	1346	34	of	of	ADP
ftr-337	1346	35	geographical	geographical	ADJ
ftr-337	1346	36	location	location	NOUN
ftr-337	1346	37	on	on	ADP
ftr-337	1346	38	costs	cost	NOUN
ftr-337	1346	39	,	,	PUNCT
ftr-337	1346	40	energy	energy	NOUN
ftr-337	1346	41	resources	resource	NOUN
ftr-337	1346	42	(	(	PUNCT
ftr-337	1346	43	such	such	ADJ
ftr-337	1346	44	as	as	ADP
ftr-337	1346	45	wind	wind	NOUN
ftr-337	1346	46	)	)	PUNCT
ftr-337	1346	47	,	,	PUNCT
ftr-337	1346	48	and	and	CCONJ
ftr-337	1346	49	similar	similar	ADJ
ftr-337	1346	50	considerations	consideration	NOUN
ftr-337	1346	51	,	,	PUNCT
ftr-337	1346	52	“	"	PUNCT
ftr-337	1346	53	would	would	AUX
ftr-337	1346	54	be	be	AUX
ftr-337	1346	55	profitable	profitable	ADJ
ftr-337	1346	56	investments	investment	NOUN
ftr-337	1346	57	in	in	ADP
ftr-337	1346	58	the	the	DET
ftr-337	1346	59	absence	absence	NOUN
ftr-337	1346	60	of	of	ADP
ftr-337	1346	61	any	any	DET
ftr-337	1346	62	subsidy	subsidy	NOUN
ftr-337	1346	63	.	.	PUNCT
ftr-337	1346	64	”	"	PUNCT
ftr-337	1347	1	200	200	NUM
ftr-337	1347	2	c.	c.	NOUN
ftr-337	1347	3	revenue	revenue	NOUN
ftr-337	1347	4	procedure	procedure	NOUN
ftr-337	1347	5	2007	2007	NUM
ftr-337	1347	6	-	-	SYM
ftr-337	1347	7	65	65	NUM
ftr-337	1347	8	recognizing	recognize	VERB
ftr-337	1347	9	that	that	SCONJ
ftr-337	1347	10	project	project	NOUN
ftr-337	1347	11	developers	developer	NOUN
ftr-337	1347	12	often	often	ADV
ftr-337	1347	13	lack	lack	VERB
ftr-337	1347	14	the	the	DET
ftr-337	1347	15	tax	tax	NOUN
ftr-337	1347	16	base	base	NOUN
ftr-337	1347	17	to	to	PART
ftr-337	1347	18	avail	avail	VERB
ftr-337	1347	19	themselves	themselves	PRON
ftr-337	1347	20	of	of	ADP
ftr-337	1347	21	tax	tax	NOUN
ftr-337	1347	22	incentives	incentive	NOUN
ftr-337	1347	23	such	such	ADJ
ftr-337	1347	24	as	as	ADP
ftr-337	1347	25	the	the	DET
ftr-337	1347	26	production	production	NOUN
ftr-337	1347	27	tax	tax	NOUN
ftr-337	1347	28	credit	credit	NOUN
ftr-337	1347	29	,	,	PUNCT
ftr-337	1347	30	in	in	ADP
ftr-337	1347	31	revenue	revenue	NOUN
ftr-337	1347	32	procedure	procedure	NOUN
ftr-337	1347	33	2007	2007	NUM
ftr-337	1347	34	-	-	SYM
ftr-337	1347	35	65	65	NUM
ftr-337	1347	36	,	,	PUNCT
ftr-337	1347	37	201	201	NUM
ftr-337	1347	38	the	the	DET
ftr-337	1347	39	irs	irs	PROPN
ftr-337	1347	40	established	establish	VERB
ftr-337	1347	41	a	a	DET
ftr-337	1347	42	safe	safe	ADJ
ftr-337	1347	43	harbor	harbor	NOUN
ftr-337	1347	44	for	for	ADP
ftr-337	1347	45	“	"	PUNCT
ftr-337	1347	46	wind	wind	NOUN
ftr-337	1347	47	farm	farm	NOUN
ftr-337	1347	48	”	"	PUNCT
ftr-337	1347	49	partnerships	partnership	NOUN
ftr-337	1347	50	between	between	ADP
ftr-337	1347	51	project	project	NOUN
ftr-337	1347	52	developers	developer	NOUN
ftr-337	1347	53	and	and	CCONJ
ftr-337	1347	54	participating	participate	VERB
ftr-337	1347	55	investors	investor	NOUN
ftr-337	1347	56	.	.	PUNCT
ftr-337	1348	1	if	if	SCONJ
ftr-337	1348	2	a	a	DET
ftr-337	1348	3	transaction	transaction	NOUN
ftr-337	1348	4	conforms	conform	VERB
ftr-337	1348	5	with	with	ADP
ftr-337	1348	6	the	the	DET
ftr-337	1348	7	requirements	requirement	NOUN
ftr-337	1348	8	of	of	ADP
ftr-337	1348	9	the	the	DET
ftr-337	1348	10	safe	safe	ADJ
ftr-337	1348	11	harbor	harbor	NOUN
ftr-337	1348	12	,	,	PUNCT
ftr-337	1348	13	the	the	DET
ftr-337	1348	14	irs	irs	PROPN
ftr-337	1348	15	will	will	AUX
ftr-337	1348	16	respect	respect	VERB
ftr-337	1348	17	the	the	DET
ftr-337	1348	18	allocation	allocation	NOUN
ftr-337	1348	19	of	of	ADP
ftr-337	1348	20	the	the	DET
ftr-337	1348	21	section	section	NOUN
ftr-337	1348	22	45	45	NUM
ftr-337	1348	23	production	production	NOUN
ftr-337	1348	24	tax	tax	NOUN
ftr-337	1348	25	credits	credit	NOUN
ftr-337	1348	26	under	under	ADP
ftr-337	1348	27	section	section	NOUN
ftr-337	1348	28	198	198	NUM
ftr-337	1348	29	.	.	PUNCT
ftr-337	1349	1	i	i	PRON
ftr-337	1349	2	d.	d.	PROPN
ftr-337	1349	3	at	at	ADP
ftr-337	1349	4	16–17	16–17	PROPN
ftr-337	1349	5	(	(	PUNCT
ftr-337	1349	6	internal	internal	ADJ
ftr-337	1349	7	footnote	footnote	NOUN
ftr-337	1349	8	omitted	omit	VERB
ftr-337	1349	9	)	)	PUNCT
ftr-337	1349	10	.	.	PUNCT
ftr-337	1350	1	199	199	NUM
ftr-337	1350	2	.	.	PUNCT
ftr-337	1350	3	i.r.c	i.r.c	NOUN
ftr-337	1350	4	.	.	PUNCT
ftr-337	1351	1	§	§	PROPN
ftr-337	1351	2	45(a)(2)(b	45(a)(2)(b	PROPN
ftr-337	1351	3	)	)	PUNCT
ftr-337	1351	4	,	,	PUNCT
ftr-337	1351	5	(	(	PUNCT
ftr-337	1351	6	d	d	NOUN
ftr-337	1351	7	)	)	PUNCT
ftr-337	1351	8	.	.	PUNCT
ftr-337	1352	1	in	in	ADP
ftr-337	1352	2	the	the	DET
ftr-337	1352	3	case	case	NOUN
ftr-337	1352	4	of	of	ADP
ftr-337	1352	5	biomass	biomass	NOUN
ftr-337	1352	6	facilities	facility	NOUN
ftr-337	1352	7	,	,	PUNCT
ftr-337	1352	8	to	to	ADP
ftr-337	1352	9	the	the	DET
ftr-337	1352	10	contrary	contrary	NOUN
ftr-337	1352	11	,	,	PUNCT
ftr-337	1352	12	if	if	SCONJ
ftr-337	1352	13	the	the	DET
ftr-337	1352	14	owner	owner	NOUN
ftr-337	1352	15	of	of	ADP
ftr-337	1352	16	the	the	DET
ftr-337	1352	17	facility	facility	NOUN
ftr-337	1352	18	is	be	AUX
ftr-337	1352	19	not	not	PART
ftr-337	1352	20	the	the	DET
ftr-337	1352	21	producer	producer	NOUN
ftr-337	1352	22	of	of	ADP
ftr-337	1352	23	electricity	electricity	NOUN
ftr-337	1352	24	the	the	DET
ftr-337	1352	25	credit	credit	NOUN
ftr-337	1352	26	goes	go	VERB
ftr-337	1352	27	to	to	ADP
ftr-337	1352	28	the	the	DET
ftr-337	1352	29	“	"	PUNCT
ftr-337	1352	30	lessee	lessee	NOUN
ftr-337	1352	31	or	or	CCONJ
ftr-337	1352	32	operator	operator	NOUN
ftr-337	1352	33	”	"	PUNCT
ftr-337	1352	34	of	of	ADP
ftr-337	1352	35	the	the	DET
ftr-337	1352	36	facility	facility	NOUN
ftr-337	1352	37	.	.	PUNCT
ftr-337	1353	1	see	see	VERB
ftr-337	1353	2	i.r.c	i.r.c	NOUN
ftr-337	1353	3	.	.	PUNCT
ftr-337	1354	1	§	§	PROPN
ftr-337	1354	2	45(d)(2)(c	45(d)(2)(c	NUM
ftr-337	1354	3	)	)	PUNCT
ftr-337	1354	4	,	,	PUNCT
ftr-337	1354	5	(	(	PUNCT
ftr-337	1354	6	d)(3)(c	d)(3)(c	X
ftr-337	1354	7	)	)	PUNCT
ftr-337	1354	8	.	.	PUNCT
ftr-337	1355	1	under	under	ADP
ftr-337	1355	2	section	section	NOUN
ftr-337	1355	3	45(e)(3	45(e)(3	NUM
ftr-337	1355	4	)	)	PUNCT
ftr-337	1355	5	,	,	PUNCT
ftr-337	1355	6	if	if	SCONJ
ftr-337	1355	7	a	a	DET
ftr-337	1355	8	facility	facility	NOUN
ftr-337	1355	9	has	have	VERB
ftr-337	1355	10	multiple	multiple	ADJ
ftr-337	1355	11	owners	owner	NOUN
ftr-337	1355	12	the	the	DET
ftr-337	1355	13	credit	credit	NOUN
ftr-337	1355	14	is	be	AUX
ftr-337	1355	15	to	to	PART
ftr-337	1355	16	be	be	AUX
ftr-337	1355	17	allocated	allocate	VERB
ftr-337	1355	18	in	in	ADP
ftr-337	1355	19	accordance	accordance	NOUN
ftr-337	1355	20	with	with	ADP
ftr-337	1355	21	their	their	PRON
ftr-337	1355	22	relative	relative	ADJ
ftr-337	1355	23	interests	interest	NOUN
ftr-337	1355	24	in	in	ADP
ftr-337	1355	25	gross	gross	ADJ
ftr-337	1355	26	sales	sale	NOUN
ftr-337	1355	27	from	from	ADP
ftr-337	1355	28	the	the	DET
ftr-337	1355	29	facility	facility	NOUN
ftr-337	1355	30	.	.	PUNCT
ftr-337	1356	1	200	200	NUM
ftr-337	1356	2	.	.	PUNCT
ftr-337	1357	1	jct	jct	PROPN
ftr-337	1357	2	,	,	PUNCT
ftr-337	1357	3	tax	tax	NOUN
ftr-337	1357	4	credits	credit	NOUN
ftr-337	1357	5	for	for	ADP
ftr-337	1357	6	electricity	electricity	NOUN
ftr-337	1357	7	production	production	NOUN
ftr-337	1357	8	,	,	PUNCT
ftr-337	1357	9	surpa	surpa	ADV
ftr-337	1357	10	note	note	VERB
ftr-337	1357	11	193	193	NUM
ftr-337	1357	12	,	,	PUNCT
ftr-337	1357	13	at	at	ADP
ftr-337	1357	14	17	17	NUM
ftr-337	1357	15	.	.	PUNCT
ftr-337	1358	1	see	see	VERB
ftr-337	1358	2	also	also	ADV
ftr-337	1358	3	h.r	h.r	PROPN
ftr-337	1358	4	.	.	PROPN
ftr-337	1358	5	rep	rep	PROPN
ftr-337	1358	6	.	.	PROPN
ftr-337	1359	1	no	no	INTJ
ftr-337	1359	2	.	.	NOUN
ftr-337	1360	1	102	102	NUM
ftr-337	1360	2	-	-	SYM
ftr-337	1360	3	474	474	NUM
ftr-337	1360	4	,	,	PUNCT
ftr-337	1360	5	pt	pt	X
ftr-337	1360	6	.	.	PROPN
ftr-337	1360	7	6	6	NUM
ftr-337	1360	8	,	,	PUNCT
ftr-337	1360	9	at	at	ADP
ftr-337	1360	10	42	42	NUM
ftr-337	1360	11	(	(	PUNCT
ftr-337	1360	12	1992	1992	NUM
ftr-337	1360	13	):	):	PUNCT
ftr-337	1360	14	the	the	DET
ftr-337	1360	15	committee	committee	NOUN
ftr-337	1360	16	believes	believe	VERB
ftr-337	1360	17	that	that	SCONJ
ftr-337	1360	18	the	the	DET
ftr-337	1360	19	development	development	NOUN
ftr-337	1360	20	and	and	CCONJ
ftr-337	1360	21	utilization	utilization	NOUN
ftr-337	1360	22	of	of	ADP
ftr-337	1360	23	certain	certain	ADJ
ftr-337	1360	24	renewable	renewable	ADJ
ftr-337	1360	25	energy	energy	NOUN
ftr-337	1360	26	sources	source	NOUN
ftr-337	1360	27	should	should	AUX
ftr-337	1360	28	be	be	AUX
ftr-337	1360	29	encouraged	encourage	VERB
ftr-337	1360	30	through	through	ADP
ftr-337	1360	31	the	the	DET
ftr-337	1360	32	tax	tax	NOUN
ftr-337	1360	33	laws	law	NOUN
ftr-337	1360	34	.	.	PUNCT
ftr-337	1361	1	a	a	DET
ftr-337	1361	2	production	production	NOUN
ftr-337	1361	3	-	-	PUNCT
ftr-337	1361	4	type	type	NOUN
ftr-337	1361	5	credit	credit	NOUN
ftr-337	1361	6	is	be	AUX
ftr-337	1361	7	believed	believe	VERB
ftr-337	1361	8	to	to	PART
ftr-337	1361	9	target	target	VERB
ftr-337	1361	10	exactly	exactly	ADV
ftr-337	1361	11	the	the	DET
ftr-337	1361	12	activity	activity	NOUN
ftr-337	1361	13	that	that	PRON
ftr-337	1361	14	the	the	DET
ftr-337	1361	15	committee	committee	NOUN
ftr-337	1361	16	seeks	seek	VERB
ftr-337	1361	17	to	to	PART
ftr-337	1361	18	subsidize	subsidize	VERB
ftr-337	1361	19	(	(	PUNCT
ftr-337	1361	20	the	the	DET
ftr-337	1361	21	production	production	NOUN
ftr-337	1361	22	of	of	ADP
ftr-337	1361	23	electricity	electricity	NOUN
ftr-337	1361	24	using	use	VERB
ftr-337	1361	25	specified	specify	VERB
ftr-337	1361	26	renewable	renewable	ADJ
ftr-337	1361	27	energy	energy	NOUN
ftr-337	1361	28	sources	source	NOUN
ftr-337	1361	29	)	)	PUNCT
ftr-337	1361	30	.	.	PUNCT
ftr-337	1362	1	the	the	DET
ftr-337	1362	2	credit	credit	NOUN
ftr-337	1362	3	is	be	AUX
ftr-337	1362	4	intended	intend	VERB
ftr-337	1362	5	to	to	PART
ftr-337	1362	6	enhance	enhance	VERB
ftr-337	1362	7	the	the	DET
ftr-337	1362	8	development	development	NOUN
ftr-337	1362	9	of	of	ADP
ftr-337	1362	10	technology	technology	NOUN
ftr-337	1362	11	to	to	PART
ftr-337	1362	12	utilize	utilize	VERB
ftr-337	1362	13	the	the	DET
ftr-337	1362	14	specified	specify	VERB
ftr-337	1362	15	renewable	renewable	ADJ
ftr-337	1362	16	energy	energy	NOUN
ftr-337	1362	17	sources	source	NOUN
ftr-337	1362	18	and	and	CCONJ
ftr-337	1362	19	to	to	PART
ftr-337	1362	20	promote	promote	VERB
ftr-337	1362	21	competition	competition	NOUN
ftr-337	1362	22	between	between	ADP
ftr-337	1362	23	renewable	renewable	ADJ
ftr-337	1362	24	energy	energy	NOUN
ftr-337	1362	25	sources	source	NOUN
ftr-337	1362	26	and	and	CCONJ
ftr-337	1362	27	conventional	conventional	ADJ
ftr-337	1362	28	energy	energy	NOUN
ftr-337	1362	29	sources	source	NOUN
ftr-337	1362	30	.	.	PUNCT
ftr-337	1363	1	the	the	DET
ftr-337	1363	2	committee	committee	NOUN
ftr-337	1363	3	believes	believe	VERB
ftr-337	1363	4	that	that	SCONJ
ftr-337	1363	5	if	if	SCONJ
ftr-337	1363	6	the	the	DET
ftr-337	1363	7	national	national	ADJ
ftr-337	1363	8	average	average	ADJ
ftr-337	1363	9	price	price	NOUN
ftr-337	1363	10	of	of	ADP
ftr-337	1363	11	electricity	electricity	NOUN
ftr-337	1363	12	is	be	AUX
ftr-337	1363	13	sufficiently	sufficiently	ADV
ftr-337	1363	14	high	high	ADJ
ftr-337	1363	15	,	,	PUNCT
ftr-337	1363	16	the	the	DET
ftr-337	1363	17	need	need	NOUN
ftr-337	1363	18	for	for	ADP
ftr-337	1363	19	a	a	DET
ftr-337	1363	20	tax	tax	NOUN
ftr-337	1363	21	subsidy	subsidy	NOUN
ftr-337	1363	22	is	be	AUX
ftr-337	1363	23	reduced	reduce	VERB
ftr-337	1363	24	.	.	PUNCT
ftr-337	1364	1	accordingly	accordingly	ADV
ftr-337	1364	2	,	,	PUNCT
ftr-337	1364	3	the	the	DET
ftr-337	1364	4	tax	tax	NOUN
ftr-337	1364	5	credit	credit	NOUN
ftr-337	1364	6	will	will	AUX
ftr-337	1364	7	be	be	AUX
ftr-337	1364	8	phased	phase	VERB
ftr-337	1364	9	out	out	ADP
ftr-337	1364	10	in	in	ADP
ftr-337	1364	11	the	the	DET
ftr-337	1364	12	event	event	NOUN
ftr-337	1364	13	that	that	SCONJ
ftr-337	1364	14	the	the	DET
ftr-337	1364	15	price	price	NOUN
ftr-337	1364	16	of	of	ADP
ftr-337	1364	17	electricity	electricity	NOUN
ftr-337	1364	18	generated	generate	VERB
ftr-337	1364	19	from	from	ADP
ftr-337	1364	20	these	these	DET
ftr-337	1364	21	sources	source	NOUN
ftr-337	1364	22	is	be	AUX
ftr-337	1364	23	sufficiently	sufficiently	ADV
ftr-337	1364	24	high	high	ADJ
ftr-337	1364	25	.	.	PUNCT
ftr-337	1365	1	201	201	NUM
ftr-337	1365	2	.	.	PUNCT
ftr-337	1366	1	2007	2007	NUM
ftr-337	1366	2	-	-	SYM
ftr-337	1366	3	2	2	NUM
ftr-337	1366	4	c.b	c.b	PROPN
ftr-337	1366	5	.	.	PROPN
ftr-337	1366	6	967	967	NUM
ftr-337	1366	7	.	.	PUNCT
ftr-337	1367	1	682	682	NUM
ftr-337	1367	2	florida	florida	PROPN
ftr-337	1367	3	tax	tax	NOUN
ftr-337	1367	4	review	review	NOUN
ftr-337	1367	5	[	[	X
ftr-337	1367	6	vol.12:9	vol.12:9	PROPN
ftr-337	1367	7	704(b	704(b	PROPN
ftr-337	1367	8	)	)	PUNCT
ftr-337	1367	9	.	.	PUNCT
ftr-337	1368	1	202	202	NUM
ftr-337	1368	2	the	the	DET
ftr-337	1368	3	term	term	NOUN
ftr-337	1368	4	“	"	PUNCT
ftr-337	1368	5	investors	investor	NOUN
ftr-337	1368	6	”	"	PUNCT
ftr-337	1368	7	is	be	AUX
ftr-337	1368	8	defined	define	VERB
ftr-337	1368	9	as	as	ADP
ftr-337	1368	10	“	"	PUNCT
ftr-337	1368	11	partners	partner	NOUN
ftr-337	1368	12	in	in	ADP
ftr-337	1368	13	the	the	DET
ftr-337	1368	14	project	project	NOUN
ftr-337	1368	15	company	company	NOUN
ftr-337	1368	16	whose	whose	DET
ftr-337	1368	17	investment	investment	NOUN
ftr-337	1368	18	return	return	NOUN
ftr-337	1368	19	is	be	AUX
ftr-337	1368	20	reasonably	reasonably	ADV
ftr-337	1368	21	anticipated	anticipate	VERB
ftr-337	1368	22	to	to	PART
ftr-337	1368	23	be	be	AUX
ftr-337	1368	24	derived	derive	VERB
ftr-337	1368	25	from	from	ADP
ftr-337	1368	26	both	both	DET
ftr-337	1368	27	§	§	PROPN
ftr-337	1368	28	45	45	NUM
ftr-337	1368	29	credits	credit	NOUN
ftr-337	1368	30	and	and	CCONJ
ftr-337	1368	31	participation	participation	NOUN
ftr-337	1368	32	in	in	ADP
ftr-337	1368	33	operating	operate	VERB
ftr-337	1368	34	cash	cash	NOUN
ftr-337	1368	35	flow	flow	NOUN
ftr-337	1368	36	.	.	PUNCT
ftr-337	1368	37	”	"	PUNCT
ftr-337	1369	1	203	203	NUM
ftr-337	1369	2	revenue	revenue	NOUN
ftr-337	1369	3	procedure	procedure	NOUN
ftr-337	1369	4	2007	2007	NUM
ftr-337	1369	5	-	-	SYM
ftr-337	1369	6	65	65	NUM
ftr-337	1369	7	is	be	AUX
ftr-337	1369	8	not	not	PART
ftr-337	1369	9	intended	intend	VERB
ftr-337	1369	10	to	to	PART
ftr-337	1369	11	provide	provide	VERB
ftr-337	1369	12	substantive	substantive	ADJ
ftr-337	1369	13	rules	rule	NOUN
ftr-337	1369	14	and	and	CCONJ
ftr-337	1369	15	its	its	PRON
ftr-337	1369	16	provisions	provision	NOUN
ftr-337	1369	17	are	be	AUX
ftr-337	1369	18	not	not	PART
ftr-337	1369	19	to	to	PART
ftr-337	1369	20	be	be	AUX
ftr-337	1369	21	used	use	VERB
ftr-337	1369	22	as	as	ADP
ftr-337	1369	23	audit	audit	NOUN
ftr-337	1369	24	guidelines	guideline	NOUN
ftr-337	1369	25	.	.	PUNCT
ftr-337	1370	1	rather	rather	ADV
ftr-337	1370	2	,	,	PUNCT
ftr-337	1370	3	it	it	PRON
ftr-337	1370	4	is	be	AUX
ftr-337	1370	5	intended	intend	VERB
ftr-337	1370	6	to	to	PART
ftr-337	1370	7	provide	provide	VERB
ftr-337	1370	8	guidance	guidance	NOUN
ftr-337	1370	9	to	to	ADP
ftr-337	1370	10	taxpayers	taxpayer	NOUN
ftr-337	1370	11	establishing	establish	VERB
ftr-337	1370	12	or	or	CCONJ
ftr-337	1370	13	participating	participate	VERB
ftr-337	1370	14	in	in	ADP
ftr-337	1370	15	wind	wind	NOUN
ftr-337	1370	16	energy	energy	NOUN
ftr-337	1370	17	partnerships	partnership	NOUN
ftr-337	1370	18	in	in	ADP
ftr-337	1370	19	lieu	lieu	NOUN
ftr-337	1370	20	of	of	ADP
ftr-337	1370	21	the	the	DET
ftr-337	1370	22	issuance	issuance	NOUN
ftr-337	1370	23	of	of	ADP
ftr-337	1370	24	private	private	ADJ
ftr-337	1370	25	letter	letter	NOUN
ftr-337	1370	26	rulings	ruling	NOUN
ftr-337	1370	27	.	.	PUNCT
ftr-337	1371	1	among	among	ADP
ftr-337	1371	2	its	its	PRON
ftr-337	1371	3	requirements	requirement	NOUN
ftr-337	1371	4	are	be	AUX
ftr-337	1371	5	these	these	PRON
ftr-337	1371	6	:	:	PUNCT
ftr-337	1371	7	(	(	PUNCT
ftr-337	1371	8	i	i	NOUN
ftr-337	1371	9	)	)	PUNCT
ftr-337	1371	10	the	the	DET
ftr-337	1371	11	developer	developer	NOUN
ftr-337	1371	12	must	must	AUX
ftr-337	1371	13	have	have	VERB
ftr-337	1371	14	a	a	DET
ftr-337	1371	15	minimum	minimum	ADJ
ftr-337	1371	16	one	one	NUM
ftr-337	1371	17	percent	percent	NOUN
ftr-337	1371	18	interest	interest	NOUN
ftr-337	1371	19	in	in	ADP
ftr-337	1371	20	each	each	DET
ftr-337	1371	21	material	material	NOUN
ftr-337	1371	22	partnership	partnership	NOUN
ftr-337	1371	23	item	item	NOUN
ftr-337	1371	24	at	at	ADP
ftr-337	1371	25	all	all	DET
ftr-337	1371	26	times	time	NOUN
ftr-337	1371	27	;	;	PUNCT
ftr-337	1371	28	(	(	PUNCT
ftr-337	1371	29	ii	ii	X
ftr-337	1371	30	)	)	PUNCT
ftr-337	1371	31	the	the	DET
ftr-337	1371	32	investor	investor	NOUN
ftr-337	1371	33	must	must	AUX
ftr-337	1371	34	have	have	VERB
ftr-337	1371	35	a	a	DET
ftr-337	1371	36	minimum	minimum	ADJ
ftr-337	1371	37	interest	interest	NOUN
ftr-337	1371	38	in	in	ADP
ftr-337	1371	39	partnership	partnership	NOUN
ftr-337	1371	40	income	income	NOUN
ftr-337	1371	41	and	and	CCONJ
ftr-337	1371	42	gain	gain	NOUN
ftr-337	1371	43	at	at	ADP
ftr-337	1371	44	all	all	DET
ftr-337	1371	45	times	time	NOUN
ftr-337	1371	46	equal	equal	ADJ
ftr-337	1371	47	to	to	ADP
ftr-337	1371	48	at	at	ADV
ftr-337	1371	49	least	least	ADV
ftr-337	1371	50	five	five	NUM
ftr-337	1371	51	percent	percent	NOUN
ftr-337	1371	52	of	of	ADP
ftr-337	1371	53	the	the	DET
ftr-337	1371	54	investor	investor	NOUN
ftr-337	1371	55	’s	’s	PART
ftr-337	1371	56	largest	large	ADJ
ftr-337	1371	57	percentage	percentage	NOUN
ftr-337	1371	58	interest	interest	NOUN
ftr-337	1371	59	in	in	ADP
ftr-337	1371	60	partnership	partnership	NOUN
ftr-337	1371	61	income	income	NOUN
ftr-337	1371	62	and	and	CCONJ
ftr-337	1371	63	gain	gain	NOUN
ftr-337	1371	64	;	;	PUNCT
ftr-337	1371	65	(	(	PUNCT
ftr-337	1371	66	iii	iii	X
ftr-337	1371	67	)	)	PUNCT
ftr-337	1371	68	the	the	DET
ftr-337	1371	69	investor	investor	NOUN
ftr-337	1371	70	must	must	AUX
ftr-337	1371	71	make	make	VERB
ftr-337	1371	72	a	a	DET
ftr-337	1371	73	minimum	minimum	ADJ
ftr-337	1371	74	unconditional	unconditional	ADJ
ftr-337	1371	75	investment	investment	NOUN
ftr-337	1371	76	in	in	ADP
ftr-337	1371	77	the	the	DET
ftr-337	1371	78	partnership	partnership	NOUN
ftr-337	1371	79	equal	equal	ADJ
ftr-337	1371	80	to	to	ADP
ftr-337	1371	81	at	at	ADV
ftr-337	1371	82	least	least	ADV
ftr-337	1371	83	20	20	NUM
ftr-337	1371	84	percent	percent	NOUN
ftr-337	1371	85	of	of	ADP
ftr-337	1371	86	the	the	DET
ftr-337	1371	87	sum	sum	NOUN
ftr-337	1371	88	of	of	ADP
ftr-337	1371	89	the	the	DET
ftr-337	1371	90	fixed	fix	VERB
ftr-337	1371	91	capital	capital	NOUN
ftr-337	1371	92	contributions	contribution	NOUN
ftr-337	1371	93	;	;	PUNCT
ftr-337	1371	94	and	and	CCONJ
ftr-337	1371	95	(	(	PUNCT
ftr-337	1371	96	iv	iv	X
ftr-337	1371	97	)	)	PUNCT
ftr-337	1371	98	at	at	ADV
ftr-337	1371	99	least	least	ADV
ftr-337	1371	100	75	75	NUM
ftr-337	1371	101	percent	percent	NOUN
ftr-337	1371	102	of	of	ADP
ftr-337	1371	103	the	the	DET
ftr-337	1371	104	sum	sum	NOUN
ftr-337	1371	105	of	of	ADP
ftr-337	1371	106	the	the	DET
ftr-337	1371	107	fixed	fix	VERB
ftr-337	1371	108	capital	capital	NOUN
ftr-337	1371	109	contributions	contribution	NOUN
ftr-337	1371	110	plus	plus	CCONJ
ftr-337	1371	111	reasonably	reasonably	ADV
ftr-337	1371	112	anticipated	anticipate	VERB
ftr-337	1371	113	contingent	contingent	ADJ
ftr-337	1371	114	capital	capital	NOUN
ftr-337	1371	115	contributions	contribution	NOUN
ftr-337	1371	116	to	to	PART
ftr-337	1371	117	be	be	AUX
ftr-337	1371	118	contributed	contribute	VERB
ftr-337	1371	119	by	by	ADP
ftr-337	1371	120	an	an	DET
ftr-337	1371	121	investor	investor	NOUN
ftr-337	1371	122	with	with	ADP
ftr-337	1371	123	respect	respect	NOUN
ftr-337	1371	124	to	to	ADP
ftr-337	1371	125	an	an	DET
ftr-337	1371	126	interest	interest	NOUN
ftr-337	1371	127	in	in	ADP
ftr-337	1371	128	the	the	DET
ftr-337	1371	129	partnership	partnership	NOUN
ftr-337	1371	130	must	must	AUX
ftr-337	1371	131	be	be	AUX
ftr-337	1371	132	fixed	fix	VERB
ftr-337	1371	133	and	and	CCONJ
ftr-337	1371	134	determinable	determinable	ADJ
ftr-337	1371	135	.	.	PUNCT
ftr-337	1372	1	204	204	NUM
ftr-337	1372	2	purchase	purchase	NOUN
ftr-337	1372	3	and	and	CCONJ
ftr-337	1372	4	sale	sale	NOUN
ftr-337	1372	5	rights	right	NOUN
ftr-337	1372	6	are	be	AUX
ftr-337	1372	7	subject	subject	ADJ
ftr-337	1372	8	to	to	ADP
ftr-337	1372	9	specific	specific	ADJ
ftr-337	1372	10	constraints	constraint	NOUN
ftr-337	1372	11	:	:	PUNCT
ftr-337	1372	12	(	(	PUNCT
ftr-337	1372	13	1	1	X
ftr-337	1372	14	)	)	PUNCT
ftr-337	1372	15	neither	neither	CCONJ
ftr-337	1372	16	the	the	DET
ftr-337	1372	17	developer	developer	NOUN
ftr-337	1372	18	nor	nor	CCONJ
ftr-337	1372	19	the	the	DET
ftr-337	1372	20	investor	investor	NOUN
ftr-337	1372	21	(	(	PUNCT
ftr-337	1372	22	or	or	CCONJ
ftr-337	1372	23	any	any	DET
ftr-337	1372	24	related	related	ADJ
ftr-337	1372	25	party	party	NOUN
ftr-337	1372	26	)	)	PUNCT
ftr-337	1372	27	may	may	AUX
ftr-337	1372	28	have	have	VERB
ftr-337	1372	29	a	a	DET
ftr-337	1372	30	contractual	contractual	ADJ
ftr-337	1372	31	right	right	NOUN
ftr-337	1372	32	to	to	PART
ftr-337	1372	33	purchase	purchase	VERB
ftr-337	1372	34	the	the	DET
ftr-337	1372	35	wind	wind	NOUN
ftr-337	1372	36	farm	farm	NOUN
ftr-337	1372	37	,	,	PUNCT
ftr-337	1372	38	any	any	DET
ftr-337	1372	39	property	property	NOUN
ftr-337	1372	40	included	include	VERB
ftr-337	1372	41	in	in	ADP
ftr-337	1372	42	the	the	DET
ftr-337	1372	43	wind	wind	NOUN
ftr-337	1372	44	farm	farm	NOUN
ftr-337	1372	45	,	,	PUNCT
ftr-337	1372	46	or	or	CCONJ
ftr-337	1372	47	an	an	DET
ftr-337	1372	48	interest	interest	NOUN
ftr-337	1372	49	in	in	ADP
ftr-337	1372	50	the	the	DET
ftr-337	1372	51	partnership	partnership	NOUN
ftr-337	1372	52	unless	unless	SCONJ
ftr-337	1372	53	the	the	DET
ftr-337	1372	54	purchase	purchase	NOUN
ftr-337	1372	55	price	price	NOUN
ftr-337	1372	56	is	be	AUX
ftr-337	1372	57	either	either	CCONJ
ftr-337	1372	58	a	a	DET
ftr-337	1372	59	price	price	NOUN
ftr-337	1372	60	that	that	PRON
ftr-337	1372	61	is	be	AUX
ftr-337	1372	62	not	not	PART
ftr-337	1372	63	less	less	ADJ
ftr-337	1372	64	than	than	ADP
ftr-337	1372	65	the	the	DET
ftr-337	1372	66	fair	fair	ADJ
ftr-337	1372	67	market	market	NOUN
ftr-337	1372	68	value	value	NOUN
ftr-337	1372	69	of	of	ADP
ftr-337	1372	70	the	the	DET
ftr-337	1372	71	property	property	NOUN
ftr-337	1372	72	determined	determine	VERB
ftr-337	1372	73	at	at	ADP
ftr-337	1372	74	the	the	DET
ftr-337	1372	75	time	time	NOUN
ftr-337	1372	76	of	of	ADP
ftr-337	1372	77	exercise	exercise	NOUN
ftr-337	1372	78	or	or	CCONJ
ftr-337	1372	79	,	,	PUNCT
ftr-337	1372	80	if	if	SCONJ
ftr-337	1372	81	the	the	DET
ftr-337	1372	82	purchase	purchase	NOUN
ftr-337	1372	83	price	price	NOUN
ftr-337	1372	84	is	be	AUX
ftr-337	1372	85	determined	determine	VERB
ftr-337	1372	86	prior	prior	ADV
ftr-337	1372	87	to	to	ADP
ftr-337	1372	88	exercise	exercise	NOUN
ftr-337	1372	89	,	,	PUNCT
ftr-337	1372	90	a	a	DET
ftr-337	1372	91	price	price	NOUN
ftr-337	1372	92	that	that	PRON
ftr-337	1372	93	the	the	DET
ftr-337	1372	94	parties	party	NOUN
ftr-337	1372	95	reasonably	reasonably	ADV
ftr-337	1372	96	believe	believe	VERB
ftr-337	1372	97	,	,	PUNCT
ftr-337	1372	98	based	base	VERB
ftr-337	1372	99	on	on	ADP
ftr-337	1372	100	all	all	DET
ftr-337	1372	101	facts	fact	NOUN
ftr-337	1372	102	and	and	CCONJ
ftr-337	1372	103	circumstances	circumstance	NOUN
ftr-337	1372	104	at	at	ADP
ftr-337	1372	105	the	the	DET
ftr-337	1372	106	time	time	NOUN
ftr-337	1372	107	the	the	DET
ftr-337	1372	108	price	price	NOUN
ftr-337	1372	109	is	be	AUX
ftr-337	1372	110	determined	determine	VERB
ftr-337	1372	111	,	,	PUNCT
ftr-337	1372	112	will	will	AUX
ftr-337	1372	113	not	not	PART
ftr-337	1372	114	be	be	AUX
ftr-337	1372	115	less	less	ADJ
ftr-337	1372	116	than	than	ADP
ftr-337	1372	117	the	the	DET
ftr-337	1372	118	fair	fair	ADJ
ftr-337	1372	119	market	market	NOUN
ftr-337	1372	120	value	value	NOUN
ftr-337	1372	121	of	of	ADP
ftr-337	1372	122	the	the	DET
ftr-337	1372	123	property	property	NOUN
ftr-337	1372	124	at	at	ADP
ftr-337	1372	125	the	the	DET
ftr-337	1372	126	time	time	NOUN
ftr-337	1372	127	the	the	DET
ftr-337	1372	128	right	right	NOUN
ftr-337	1372	129	may	may	AUX
ftr-337	1372	130	be	be	AUX
ftr-337	1372	131	exercised	exercise	VERB
ftr-337	1372	132	.	.	PUNCT
ftr-337	1373	1	further	far	ADV
ftr-337	1373	2	,	,	PUNCT
ftr-337	1373	3	the	the	DET
ftr-337	1373	4	developer	developer	NOUN
ftr-337	1373	5	may	may	AUX
ftr-337	1373	6	not	not	PART
ftr-337	1373	7	have	have	VERB
ftr-337	1373	8	a	a	DET
ftr-337	1373	9	contractual	contractual	ADJ
ftr-337	1373	10	right	right	NOUN
ftr-337	1373	11	to	to	PART
ftr-337	1373	12	purchase	purchase	VERB
ftr-337	1373	13	the	the	DET
ftr-337	1373	14	property	property	NOUN
ftr-337	1373	15	earlier	early	ADV
ftr-337	1373	16	than	than	ADP
ftr-337	1373	17	five	five	NUM
ftr-337	1373	18	years	year	NOUN
ftr-337	1373	19	after	after	SCONJ
ftr-337	1373	20	the	the	DET
ftr-337	1373	21	qualified	qualified	ADJ
ftr-337	1373	22	facility	facility	NOUN
ftr-337	1373	23	is	be	AUX
ftr-337	1373	24	first	first	ADV
ftr-337	1373	25	placed	place	VERB
ftr-337	1373	26	in	in	ADP
ftr-337	1373	27	service	service	NOUN
ftr-337	1373	28	;	;	PUNCT
ftr-337	1373	29	202	202	NUM
ftr-337	1373	30	.	.	PUNCT
ftr-337	1374	1	but	but	CCONJ
ftr-337	1374	2	see	see	VERB
ftr-337	1374	3	reg	reg	NOUN
ftr-337	1374	4	.	.	PUNCT
ftr-337	1375	1	§	§	PROPN
ftr-337	1375	2	1.704	1.704	NUM
ftr-337	1375	3	-	-	NUM
ftr-337	1375	4	1(b)(1)(iii	1(b)(1)(iii	NUM
ftr-337	1375	5	)	)	PUNCT
ftr-337	1375	6	(	(	PUNCT
ftr-337	1375	7	“	"	PUNCT
ftr-337	1375	8	[	[	X
ftr-337	1375	9	a]n	a]n	NOUN
ftr-337	1375	10	allocation	allocation	NOUN
ftr-337	1375	11	of	of	ADP
ftr-337	1375	12	loss	loss	NOUN
ftr-337	1375	13	or	or	CCONJ
ftr-337	1375	14	deduction	deduction	NOUN
ftr-337	1375	15	to	to	ADP
ftr-337	1375	16	a	a	DET
ftr-337	1375	17	partner	partner	NOUN
ftr-337	1375	18	that	that	PRON
ftr-337	1375	19	is	be	AUX
ftr-337	1375	20	respected	respect	VERB
ftr-337	1375	21	under	under	ADP
ftr-337	1375	22	section	section	NOUN
ftr-337	1375	23	704(b	704(b	PROPN
ftr-337	1375	24	)	)	PUNCT
ftr-337	1375	25	and	and	CCONJ
ftr-337	1375	26	this	this	DET
ftr-337	1375	27	paragraph	paragraph	NOUN
ftr-337	1375	28	may	may	AUX
ftr-337	1375	29	not	not	PART
ftr-337	1375	30	be	be	AUX
ftr-337	1375	31	deductible	deductible	ADJ
ftr-337	1375	32	by	by	ADP
ftr-337	1375	33	such	such	ADJ
ftr-337	1375	34	partner	partner	NOUN
ftr-337	1375	35	if	if	SCONJ
ftr-337	1375	36	the	the	DET
ftr-337	1375	37	partner	partner	NOUN
ftr-337	1375	38	lacks	lack	VERB
ftr-337	1375	39	the	the	DET
ftr-337	1375	40	requisite	requisite	ADJ
ftr-337	1375	41	motive	motive	NOUN
ftr-337	1375	42	for	for	ADP
ftr-337	1375	43	economic	economic	ADJ
ftr-337	1375	44	gain	gain	NOUN
ftr-337	1375	45	(	(	PUNCT
ftr-337	1375	46	see	see	VERB
ftr-337	1375	47	,	,	PUNCT
ftr-337	1375	48	e.g.	e.g.	ADV
ftr-337	1375	49	,	,	PUNCT
ftr-337	1375	50	goldstein	goldstein	PROPN
ftr-337	1375	51	v.	v.	PROPN
ftr-337	1375	52	commissioner	commissioner	PROPN
ftr-337	1375	53	,	,	PUNCT
ftr-337	1375	54	364	364	NUM
ftr-337	1375	55	f.2d	f.2d	SYM
ftr-337	1375	56	734	734	NUM
ftr-337	1375	57	(	(	PUNCT
ftr-337	1375	58	2d	2d	NUM
ftr-337	1375	59	cir	cir	NOUN
ftr-337	1375	60	.	.	PUNCT
ftr-337	1375	61	1966	1966	NUM
ftr-337	1375	62	.	.	PUNCT
ftr-337	1375	63	.	.	PUNCT
ftr-337	1375	64	.	.	PUNCT
ftr-337	1375	65	.	.	PUNCT
ftr-337	1375	66	”	"	PUNCT
ftr-337	1375	67	)	)	PUNCT
ftr-337	1375	68	.	.	PUNCT
ftr-337	1376	1	203	203	NUM
ftr-337	1376	2	.	.	PUNCT
ftr-337	1377	1	rev	rev	PROPN
ftr-337	1377	2	.	.	PROPN
ftr-337	1378	1	proc	proc	PROPN
ftr-337	1378	2	2007	2007	NUM
ftr-337	1378	3	-	-	SYM
ftr-337	1378	4	65	65	NUM
ftr-337	1378	5	,	,	PUNCT
ftr-337	1378	6	2007	2007	NUM
ftr-337	1378	7	-	-	SYM
ftr-337	1378	8	2	2	NUM
ftr-337	1378	9	c.b	c.b	PROPN
ftr-337	1378	10	.	.	PROPN
ftr-337	1378	11	967	967	NUM
ftr-337	1378	12	(	(	PUNCT
ftr-337	1378	13	emphasis	emphasis	NOUN
ftr-337	1378	14	added	add	VERB
ftr-337	1378	15	)	)	PUNCT
ftr-337	1378	16	.	.	PUNCT
ftr-337	1379	1	204	204	NUM
ftr-337	1379	2	.	.	PUNCT
ftr-337	1379	3	cf	cf	NOUN
ftr-337	1379	4	.	.	PUNCT
ftr-337	1380	1	i.r.s	i.r.s	PROPN
ftr-337	1380	2	.	.	PUNCT
ftr-337	1381	1	priv	priv	PROPN
ftr-337	1381	2	.	.	PUNCT
ftr-337	1382	1	ltr	ltr	PROPN
ftr-337	1382	2	.	.	PUNCT
ftr-337	1382	3	rul	rul	PROPN
ftr-337	1382	4	.	.	PUNCT
ftr-337	1382	5	2008	2008	NUM
ftr-337	1382	6	-	-	SYM
ftr-337	1382	7	05	05	NUM
ftr-337	1382	8	-	-	PUNCT
ftr-337	1382	9	007	007	NUM
ftr-337	1382	10	(	(	PUNCT
ftr-337	1382	11	feb	feb	X
ftr-337	1382	12	.	.	PROPN
ftr-337	1382	13	1	1	NUM
ftr-337	1382	14	,	,	PUNCT
ftr-337	1382	15	2008	2008	NUM
ftr-337	1382	16	)	)	PUNCT
ftr-337	1382	17	;	;	PUNCT
ftr-337	1383	1	i.r.s	i.r.s	PROPN
ftr-337	1383	2	.	.	PUNCT
ftr-337	1384	1	priv	priv	PROPN
ftr-337	1384	2	.	.	PUNCT
ftr-337	1385	1	ltr	ltr	PROPN
ftr-337	1385	2	.	.	PUNCT
ftr-337	1385	3	rul	rul	PROPN
ftr-337	1385	4	.	.	PUNCT
ftr-337	1386	1	2007	2007	NUM
ftr-337	1386	2	-	-	SYM
ftr-337	1386	3	26	26	NUM
ftr-337	1386	4	-	-	SYM
ftr-337	1386	5	007	007	NUM
ftr-337	1386	6	(	(	PUNCT
ftr-337	1386	7	june	june	PROPN
ftr-337	1386	8	29	29	NUM
ftr-337	1386	9	,	,	PUNCT
ftr-337	1386	10	2007	2007	NUM
ftr-337	1386	11	)	)	PUNCT
ftr-337	1386	12	;	;	PUNCT
ftr-337	1387	1	i.r.s	i.r.s	PROPN
ftr-337	1387	2	.	.	PUNCT
ftr-337	1388	1	priv	priv	PROPN
ftr-337	1388	2	.	.	PUNCT
ftr-337	1389	1	ltr	ltr	PROPN
ftr-337	1389	2	.	.	PUNCT
ftr-337	1389	3	rul	rul	PROPN
ftr-337	1389	4	.	.	PUNCT
ftr-337	1390	1	2007	2007	NUM
ftr-337	1390	2	-	-	SYM
ftr-337	1390	3	14	14	NUM
ftr-337	1390	4	-	-	SYM
ftr-337	1390	5	013	013	NUM
ftr-337	1390	6	(	(	PUNCT
ftr-337	1390	7	apr	apr	NOUN
ftr-337	1390	8	.	.	PROPN
ftr-337	1390	9	6	6	NUM
ftr-337	1390	10	,	,	PUNCT
ftr-337	1390	11	2007	2007	NUM
ftr-337	1390	12	)	)	PUNCT
ftr-337	1390	13	;	;	PUNCT
ftr-337	1390	14	i.r.s	i.r.s	PROPN
ftr-337	1390	15	.	.	PUNCT
ftr-337	1391	1	priv	priv	PROPN
ftr-337	1391	2	.	.	PUNCT
ftr-337	1392	1	ltr	ltr	PROPN
ftr-337	1392	2	.	.	PUNCT
ftr-337	1392	3	rul	rul	PROPN
ftr-337	1392	4	.	.	PUNCT
ftr-337	1393	1	2006	2006	NUM
ftr-337	1393	2	-	-	SYM
ftr-337	1393	3	17	17	NUM
ftr-337	1393	4	-	-	SYM
ftr-337	1393	5	010	010	NUM
ftr-337	1393	6	(	(	PUNCT
ftr-337	1393	7	apr	apr	PROPN
ftr-337	1393	8	.	.	PROPN
ftr-337	1393	9	28	28	NUM
ftr-337	1393	10	,	,	PUNCT
ftr-337	1393	11	2006	2006	NUM
ftr-337	1393	12	)	)	PUNCT
ftr-337	1393	13	;	;	PUNCT
ftr-337	1393	14	i.r.s	i.r.s	PROPN
ftr-337	1393	15	.	.	PUNCT
ftr-337	1394	1	priv	priv	PROPN
ftr-337	1394	2	.	.	PUNCT
ftr-337	1395	1	ltr	ltr	PROPN
ftr-337	1395	2	.	.	PUNCT
ftr-337	1395	3	rul	rul	PROPN
ftr-337	1395	4	.	.	PUNCT
ftr-337	1396	1	2006	2006	NUM
ftr-337	1396	2	-	-	SYM
ftr-337	1396	3	17	17	NUM
ftr-337	1396	4	-	-	PUNCT
ftr-337	1396	5	009	009	NUM
ftr-337	1396	6	(	(	PUNCT
ftr-337	1396	7	apr	apr	PROPN
ftr-337	1396	8	.	.	PROPN
ftr-337	1396	9	28	28	NUM
ftr-337	1396	10	,	,	PUNCT
ftr-337	1396	11	2006	2006	NUM
ftr-337	1396	12	)	)	PUNCT
ftr-337	1396	13	;	;	PUNCT
ftr-337	1396	14	i.r.s	i.r.s	PROPN
ftr-337	1396	15	.	.	PUNCT
ftr-337	1397	1	priv	priv	PROPN
ftr-337	1397	2	.	.	PUNCT
ftr-337	1398	1	ltr	ltr	PROPN
ftr-337	1398	2	.	.	PUNCT
ftr-337	1398	3	rul	rul	PROPN
ftr-337	1398	4	.	.	PUNCT
ftr-337	1399	1	2005	2005	NUM
ftr-337	1399	2	-	-	SYM
ftr-337	1399	3	27	27	NUM
ftr-337	1399	4	-	-	SYM
ftr-337	1399	5	006	006	NUM
ftr-337	1399	6	(	(	PUNCT
ftr-337	1399	7	july	july	PROPN
ftr-337	1399	8	8	8	NUM
ftr-337	1399	9	,	,	PUNCT
ftr-337	1399	10	2005	2005	NUM
ftr-337	1399	11	)	)	PUNCT
ftr-337	1399	12	;	;	PUNCT
ftr-337	1400	1	i.r.s	i.r.s	PROPN
ftr-337	1400	2	.	.	PUNCT
ftr-337	1401	1	priv	priv	PROPN
ftr-337	1401	2	.	.	PUNCT
ftr-337	1402	1	ltr	ltr	PROPN
ftr-337	1402	2	.	.	PUNCT
ftr-337	1402	3	rul	rul	PROPN
ftr-337	1402	4	.	.	PUNCT
ftr-337	1403	1	2004	2004	NUM
ftr-337	1403	2	-	-	SYM
ftr-337	1403	3	07	07	NUM
ftr-337	1403	4	-	-	PUNCT
ftr-337	1403	5	001	001	NUM
ftr-337	1403	6	(	(	PUNCT
ftr-337	1403	7	feb	feb	PROPN
ftr-337	1403	8	.	.	PROPN
ftr-337	1403	9	13	13	NUM
ftr-337	1403	10	,	,	PUNCT
ftr-337	1403	11	2004	2004	NUM
ftr-337	1403	12	)	)	PUNCT
ftr-337	1403	13	;	;	PUNCT
ftr-337	1403	14	i.r.s	i.r.s	PROPN
ftr-337	1403	15	.	.	PUNCT
ftr-337	1404	1	priv	priv	PROPN
ftr-337	1404	2	.	.	PUNCT
ftr-337	1405	1	ltr	ltr	PROPN
ftr-337	1405	2	.	.	PUNCT
ftr-337	1405	3	rul	rul	PROPN
ftr-337	1405	4	.	.	PUNCT
ftr-337	1406	1	2004	2004	NUM
ftr-337	1406	2	-	-	SYM
ftr-337	1406	3	39	39	NUM
ftr-337	1406	4	-	-	NUM
ftr-337	1406	5	026	026	NUM
ftr-337	1406	6	(	(	PUNCT
ftr-337	1406	7	sept	sept	PROPN
ftr-337	1406	8	.	.	PROPN
ftr-337	1406	9	24	24	NUM
ftr-337	1406	10	,	,	PUNCT
ftr-337	1406	11	2004	2004	NUM
ftr-337	1406	12	)	)	PUNCT
ftr-337	1406	13	;	;	PUNCT
ftr-337	1407	1	i.r.s	i.r.s	PROPN
ftr-337	1407	2	.	.	PUNCT
ftr-337	1408	1	priv	priv	PROPN
ftr-337	1408	2	.	.	PUNCT
ftr-337	1409	1	ltr	ltr	PROPN
ftr-337	1409	2	.	.	PUNCT
ftr-337	1409	3	rul	rul	PROPN
ftr-337	1409	4	.	.	PUNCT
ftr-337	1410	1	2003	2003	NUM
ftr-337	1410	2	-	-	SYM
ftr-337	1410	3	07	07	NUM
ftr-337	1410	4	-	-	PUNCT
ftr-337	1410	5	076	076	NUM
ftr-337	1410	6	(	(	PUNCT
ftr-337	1410	7	feb	feb	PROPN
ftr-337	1410	8	.	.	PROPN
ftr-337	1410	9	14	14	NUM
ftr-337	1410	10	,	,	PUNCT
ftr-337	1410	11	2003	2003	NUM
ftr-337	1410	12	)	)	PUNCT
ftr-337	1410	13	;	;	PUNCT
ftr-337	1411	1	i.r.s	i.r.s	PROPN
ftr-337	1411	2	.	.	PUNCT
ftr-337	1412	1	priv	priv	PROPN
ftr-337	1412	2	.	.	PUNCT
ftr-337	1413	1	ltr	ltr	PROPN
ftr-337	1413	2	.	.	PUNCT
ftr-337	1413	3	rul	rul	PROPN
ftr-337	1413	4	.	.	PUNCT
ftr-337	1414	1	200309	200309	NUM
ftr-337	1414	2	-	-	PUNCT
ftr-337	1414	3	024	024	NUM
ftr-337	1414	4	(	(	PUNCT
ftr-337	1414	5	feb	feb	PROPN
ftr-337	1414	6	.	.	PROPN
ftr-337	1414	7	28	28	NUM
ftr-337	1414	8	,	,	PUNCT
ftr-337	1414	9	2003	2003	NUM
ftr-337	1414	10	)	)	PUNCT
ftr-337	1414	11	.	.	PUNCT
ftr-337	1415	1	these	these	DET
ftr-337	1415	2	rulings	ruling	NOUN
ftr-337	1415	3	allow	allow	VERB
ftr-337	1415	4	up	up	ADP
ftr-337	1415	5	to	to	PART
ftr-337	1415	6	50	50	NUM
ftr-337	1415	7	percent	percent	NOUN
ftr-337	1415	8	of	of	ADP
ftr-337	1415	9	the	the	DET
ftr-337	1415	10	consideration	consideration	NOUN
ftr-337	1415	11	paid	pay	VERB
ftr-337	1415	12	by	by	ADP
ftr-337	1415	13	the	the	DET
ftr-337	1415	14	tax	tax	NOUN
ftr-337	1415	15	equity	equity	NOUN
ftr-337	1415	16	investor	investor	NOUN
ftr-337	1415	17	in	in	ADP
ftr-337	1415	18	a	a	DET
ftr-337	1415	19	section	section	NOUN
ftr-337	1415	20	29	29	NUM
ftr-337	1415	21	or	or	CCONJ
ftr-337	1415	22	45k	45k	NOUN
ftr-337	1415	23	transaction	transaction	NOUN
ftr-337	1415	24	to	to	PART
ftr-337	1415	25	be	be	AUX
ftr-337	1415	26	in	in	ADP
ftr-337	1415	27	the	the	DET
ftr-337	1415	28	form	form	NOUN
ftr-337	1415	29	of	of	ADP
ftr-337	1415	30	contingent	contingent	ADJ
ftr-337	1415	31	payments	payment	NOUN
ftr-337	1415	32	.	.	PUNCT
ftr-337	1416	1	2012	2012	NUM
ftr-337	1416	2	]	]	PUNCT
ftr-337	1416	3	monetization	monetization	NOUN
ftr-337	1416	4	of	of	ADP
ftr-337	1416	5	business	business	NOUN
ftr-337	1416	6	tax	tax	NOUN
ftr-337	1416	7	credits	credit	NOUN
ftr-337	1416	8	683	683	NUM
ftr-337	1416	9	(	(	PUNCT
ftr-337	1416	10	2	2	NUM
ftr-337	1416	11	)	)	PUNCT
ftr-337	1416	12	the	the	DET
ftr-337	1416	13	partnership	partnership	NOUN
ftr-337	1416	14	can	can	AUX
ftr-337	1416	15	not	not	PART
ftr-337	1416	16	have	have	VERB
ftr-337	1416	17	a	a	DET
ftr-337	1416	18	contractual	contractual	ADJ
ftr-337	1416	19	right	right	NOUN
ftr-337	1416	20	to	to	PART
ftr-337	1416	21	cause	cause	VERB
ftr-337	1416	22	any	any	DET
ftr-337	1416	23	party	party	NOUN
ftr-337	1416	24	to	to	PART
ftr-337	1416	25	purchase	purchase	VERB
ftr-337	1416	26	the	the	DET
ftr-337	1416	27	wind	wind	NOUN
ftr-337	1416	28	farm	farm	NOUN
ftr-337	1416	29	or	or	CCONJ
ftr-337	1416	30	any	any	DET
ftr-337	1416	31	property	property	NOUN
ftr-337	1416	32	included	include	VERB
ftr-337	1416	33	in	in	ADP
ftr-337	1416	34	the	the	DET
ftr-337	1416	35	wind	wind	NOUN
ftr-337	1416	36	farm	farm	NOUN
ftr-337	1416	37	,	,	PUNCT
ftr-337	1416	38	excluding	exclude	VERB
ftr-337	1416	39	electricity	electricity	NOUN
ftr-337	1416	40	;	;	PUNCT
ftr-337	1416	41	and	and	CCONJ
ftr-337	1416	42	(	(	PUNCT
ftr-337	1416	43	3	3	X
ftr-337	1416	44	)	)	PUNCT
ftr-337	1416	45	the	the	DET
ftr-337	1416	46	investor	investor	NOUN
ftr-337	1416	47	may	may	AUX
ftr-337	1416	48	not	not	PART
ftr-337	1416	49	have	have	VERB
ftr-337	1416	50	a	a	DET
ftr-337	1416	51	contractual	contractual	ADJ
ftr-337	1416	52	right	right	NOUN
ftr-337	1416	53	to	to	PART
ftr-337	1416	54	cause	cause	VERB
ftr-337	1416	55	any	any	DET
ftr-337	1416	56	party	party	NOUN
ftr-337	1416	57	to	to	PART
ftr-337	1416	58	purchase	purchase	VERB
ftr-337	1416	59	its	its	PRON
ftr-337	1416	60	partnership	partnership	NOUN
ftr-337	1416	61	interest	interest	NOUN
ftr-337	1416	62	in	in	ADP
ftr-337	1416	63	the	the	DET
ftr-337	1416	64	partnership	partnership	NOUN
ftr-337	1416	65	.	.	PUNCT
ftr-337	1417	1	among	among	ADP
ftr-337	1417	2	other	other	ADJ
ftr-337	1417	3	requirements	requirement	NOUN
ftr-337	1417	4	,	,	PUNCT
ftr-337	1417	5	no	no	DET
ftr-337	1417	6	person	person	NOUN
ftr-337	1417	7	may	may	AUX
ftr-337	1417	8	guarantee	guarantee	VERB
ftr-337	1417	9	or	or	CCONJ
ftr-337	1417	10	otherwise	otherwise	ADV
ftr-337	1417	11	insure	insure	VERB
ftr-337	1417	12	the	the	DET
ftr-337	1417	13	investor	investor	NOUN
ftr-337	1417	14	the	the	DET
ftr-337	1417	15	right	right	NOUN
ftr-337	1417	16	to	to	ADP
ftr-337	1417	17	any	any	DET
ftr-337	1417	18	allocation	allocation	NOUN
ftr-337	1417	19	of	of	ADP
ftr-337	1417	20	the	the	DET
ftr-337	1417	21	production	production	NOUN
ftr-337	1417	22	tax	tax	NOUN
ftr-337	1417	23	credit	credit	NOUN
ftr-337	1417	24	;	;	PUNCT
ftr-337	1417	25	the	the	DET
ftr-337	1417	26	partnership	partnership	NOUN
ftr-337	1417	27	must	must	AUX
ftr-337	1417	28	bear	bear	VERB
ftr-337	1417	29	the	the	DET
ftr-337	1417	30	risk	risk	NOUN
ftr-337	1417	31	that	that	SCONJ
ftr-337	1417	32	the	the	DET
ftr-337	1417	33	available	available	ADJ
ftr-337	1417	34	wind	wind	NOUN
ftr-337	1417	35	resource	resource	NOUN
ftr-337	1417	36	is	be	AUX
ftr-337	1417	37	not	not	PART
ftr-337	1417	38	as	as	ADV
ftr-337	1417	39	great	great	ADJ
ftr-337	1417	40	as	as	SCONJ
ftr-337	1417	41	anticipated	anticipate	VERB
ftr-337	1417	42	or	or	CCONJ
ftr-337	1417	43	projected	project	VERB
ftr-337	1417	44	;	;	PUNCT
ftr-337	1417	45	205	205	NUM
ftr-337	1417	46	and	and	CCONJ
ftr-337	1417	47	the	the	DET
ftr-337	1417	48	production	production	NOUN
ftr-337	1417	49	tax	tax	NOUN
ftr-337	1417	50	credit	credit	NOUN
ftr-337	1417	51	must	must	AUX
ftr-337	1417	52	be	be	AUX
ftr-337	1417	53	allocated	allocate	VERB
ftr-337	1417	54	in	in	ADP
ftr-337	1417	55	accordance	accordance	NOUN
ftr-337	1417	56	with	with	ADP
ftr-337	1417	57	regulations	regulation	NOUN
ftr-337	1417	58	section	section	NOUN
ftr-337	1417	59	1.704	1.704	NUM
ftr-337	1417	60	-	-	SYM
ftr-337	1417	61	1(b)(4)(ii	1(b)(4)(ii	NUM
ftr-337	1417	62	)	)	PUNCT
ftr-337	1417	63	.	.	PUNCT
ftr-337	1418	1	needless	needless	ADJ
ftr-337	1418	2	to	to	PART
ftr-337	1418	3	say	say	VERB
ftr-337	1418	4	,	,	PUNCT
ftr-337	1418	5	the	the	DET
ftr-337	1418	6	point	point	NOUN
ftr-337	1418	7	behind	behind	ADP
ftr-337	1418	8	these	these	DET
ftr-337	1418	9	requirements	requirement	NOUN
ftr-337	1418	10	is	be	AUX
ftr-337	1418	11	to	to	PART
ftr-337	1418	12	ensure	ensure	VERB
ftr-337	1418	13	that	that	SCONJ
ftr-337	1418	14	the	the	DET
ftr-337	1418	15	parties	party	NOUN
ftr-337	1418	16	claiming	claim	VERB
ftr-337	1418	17	the	the	DET
ftr-337	1418	18	production	production	NOUN
ftr-337	1418	19	tax	tax	NOUN
ftr-337	1418	20	credit	credit	NOUN
ftr-337	1418	21	are	be	AUX
ftr-337	1418	22	the	the	DET
ftr-337	1418	23	parties	party	NOUN
ftr-337	1418	24	having	have	VERB
ftr-337	1418	25	the	the	DET
ftr-337	1418	26	predominant	predominant	ADJ
ftr-337	1418	27	substantive	substantive	ADJ
ftr-337	1418	28	investment	investment	NOUN
ftr-337	1418	29	and	and	CCONJ
ftr-337	1418	30	benefits	benefit	NOUN
ftr-337	1418	31	and	and	CCONJ
ftr-337	1418	32	burdens	burden	NOUN
ftr-337	1418	33	of	of	ADP
ftr-337	1418	34	ownership	ownership	NOUN
ftr-337	1418	35	of	of	ADP
ftr-337	1418	36	the	the	DET
ftr-337	1418	37	project	project	NOUN
ftr-337	1418	38	whose	whose	DET
ftr-337	1418	39	development	development	NOUN
ftr-337	1418	40	the	the	DET
ftr-337	1418	41	tax	tax	NOUN
ftr-337	1418	42	credit	credit	NOUN
ftr-337	1418	43	was	be	AUX
ftr-337	1418	44	meant	mean	VERB
ftr-337	1418	45	to	to	PART
ftr-337	1418	46	foster	foster	VERB
ftr-337	1418	47	.	.	PUNCT
ftr-337	1419	1	to	to	PART
ftr-337	1419	2	place	place	VERB
ftr-337	1419	3	a	a	DET
ftr-337	1419	4	down	down	ADJ
ftr-337	1419	5	payment	payment	NOUN
ftr-337	1419	6	on	on	ADP
ftr-337	1419	7	the	the	DET
ftr-337	1419	8	ultimate	ultimate	ADJ
ftr-337	1419	9	thesis	thesis	NOUN
ftr-337	1419	10	of	of	ADP
ftr-337	1419	11	this	this	DET
ftr-337	1419	12	article	article	NOUN
ftr-337	1419	13	,	,	PUNCT
ftr-337	1419	14	one	one	PRON
ftr-337	1419	15	could	could	AUX
ftr-337	1419	16	observe	observe	VERB
ftr-337	1419	17	that	that	SCONJ
ftr-337	1419	18	the	the	DET
ftr-337	1419	19	role	role	NOUN
ftr-337	1419	20	of	of	ADP
ftr-337	1419	21	the	the	DET
ftr-337	1419	22	tax	tax	NOUN
ftr-337	1419	23	equity	equity	NOUN
ftr-337	1419	24	financiers	financier	NOUN
ftr-337	1419	25	presumably	presumably	ADV
ftr-337	1419	26	would	would	AUX
ftr-337	1419	27	cost	cost	VERB
ftr-337	1419	28	the	the	DET
ftr-337	1419	29	developer	developer	NOUN
ftr-337	1419	30	less	less	ADV
ftr-337	1419	31	dearly	dearly	ADV
ftr-337	1419	32	if	if	SCONJ
ftr-337	1419	33	these	these	DET
ftr-337	1419	34	requirements	requirement	NOUN
ftr-337	1419	35	of	of	ADP
ftr-337	1419	36	substance	substance	NOUN
ftr-337	1419	37	were	be	AUX
ftr-337	1419	38	waived	waive	VERB
ftr-337	1419	39	and	and	CCONJ
ftr-337	1419	40	the	the	DET
ftr-337	1419	41	tax	tax	NOUN
ftr-337	1419	42	equity	equity	NOUN
ftr-337	1419	43	investors	investor	NOUN
ftr-337	1419	44	were	be	AUX
ftr-337	1419	45	permitted	permit	VERB
ftr-337	1419	46	to	to	PART
ftr-337	1419	47	simply	simply	ADV
ftr-337	1419	48	front	front	VERB
ftr-337	1419	49	the	the	DET
ftr-337	1419	50	federal	federal	ADJ
ftr-337	1419	51	subsidy	subsidy	NOUN
ftr-337	1419	52	for	for	ADP
ftr-337	1419	53	a	a	DET
ftr-337	1419	54	fee	fee	NOUN
ftr-337	1419	55	.	.	PUNCT
ftr-337	1420	1	d.	d.	PROPN
ftr-337	1420	2	optional	optional	ADJ
ftr-337	1420	3	election	election	NOUN
ftr-337	1420	4	for	for	ADP
ftr-337	1420	5	energy	energy	NOUN
ftr-337	1420	6	credit	credit	NOUN
ftr-337	1420	7	as	as	ADP
ftr-337	1420	8	part	part	NOUN
ftr-337	1420	9	of	of	ADP
ftr-337	1420	10	the	the	DET
ftr-337	1420	11	arra	arra	PROPN
ftr-337	1420	12	,	,	PUNCT
ftr-337	1420	13	discussed	discuss	VERB
ftr-337	1420	14	in	in	ADP
ftr-337	1420	15	more	more	ADJ
ftr-337	1420	16	detail	detail	NOUN
ftr-337	1420	17	below	below	ADV
ftr-337	1420	18	,	,	PUNCT
ftr-337	1420	19	congress	congress	PROPN
ftr-337	1420	20	added	add	VERB
ftr-337	1420	21	section	section	NOUN
ftr-337	1420	22	48(a)(5	48(a)(5	NUM
ftr-337	1420	23	)	)	PUNCT
ftr-337	1420	24	,	,	PUNCT
ftr-337	1420	25	which	which	PRON
ftr-337	1420	26	allows	allow	VERB
ftr-337	1420	27	taxpayers	taxpayer	NOUN
ftr-337	1420	28	owning	own	VERB
ftr-337	1420	29	“	"	PUNCT
ftr-337	1420	30	qualified	qualified	ADJ
ftr-337	1420	31	property	property	NOUN
ftr-337	1420	32	”	"	PUNCT
ftr-337	1420	33	placed	place	VERB
ftr-337	1420	34	in	in	ADP
ftr-337	1420	35	service	service	NOUN
ftr-337	1420	36	after	after	ADP
ftr-337	1420	37	2008	2008	NUM
ftr-337	1420	38	and	and	CCONJ
ftr-337	1420	39	before	before	ADP
ftr-337	1420	40	2014	2014	NUM
ftr-337	1420	41	(	(	PUNCT
ftr-337	1420	42	before	before	ADP
ftr-337	1420	43	2013	2013	NUM
ftr-337	1420	44	in	in	ADP
ftr-337	1420	45	the	the	DET
ftr-337	1420	46	case	case	NOUN
ftr-337	1420	47	of	of	ADP
ftr-337	1420	48	wind	wind	NOUN
ftr-337	1420	49	facilities	facility	NOUN
ftr-337	1420	50	)	)	PUNCT
ftr-337	1420	51	to	to	PART
ftr-337	1420	52	irrevocably	irrevocably	ADV
ftr-337	1420	53	elect	elect	VERB
ftr-337	1420	54	the	the	DET
ftr-337	1420	55	30	30	NUM
ftr-337	1420	56	percent	percent	NOUN
ftr-337	1420	57	energy	energy	NOUN
ftr-337	1420	58	credit	credit	NOUN
ftr-337	1420	59	(	(	PUNCT
ftr-337	1420	60	see	see	VERB
ftr-337	1420	61	discussion	discussion	NOUN
ftr-337	1420	62	below	below	ADP
ftr-337	1420	63	)	)	PUNCT
ftr-337	1420	64	in	in	ADP
ftr-337	1420	65	lieu	lieu	NOUN
ftr-337	1420	66	of	of	ADP
ftr-337	1420	67	the	the	DET
ftr-337	1420	68	production	production	NOUN
ftr-337	1420	69	tax	tax	NOUN
ftr-337	1420	70	credit	credit	NOUN
ftr-337	1420	71	.	.	PUNCT
ftr-337	1421	1	206	206	NUM
ftr-337	1421	2	“	"	PUNCT
ftr-337	1421	3	qualified	qualified	ADJ
ftr-337	1421	4	property	property	NOUN
ftr-337	1421	5	”	"	PUNCT
ftr-337	1421	6	is	be	AUX
ftr-337	1421	7	defined	define	VERB
ftr-337	1421	8	as	as	ADP
ftr-337	1421	9	tangible	tangible	ADJ
ftr-337	1421	10	property	property	NOUN
ftr-337	1421	11	that	that	PRON
ftr-337	1421	12	is	be	AUX
ftr-337	1421	13	used	use	VERB
ftr-337	1421	14	as	as	ADP
ftr-337	1421	15	an	an	DET
ftr-337	1421	16	integral	integral	ADJ
ftr-337	1421	17	part	part	NOUN
ftr-337	1421	18	of	of	ADP
ftr-337	1421	19	a	a	DET
ftr-337	1421	20	section	section	NOUN
ftr-337	1421	21	45	45	NUM
ftr-337	1421	22	qualified	qualified	ADJ
ftr-337	1421	23	investment	investment	NOUN
ftr-337	1421	24	credit	credit	NOUN
ftr-337	1421	25	facility	facility	NOUN
ftr-337	1421	26	(	(	PUNCT
ftr-337	1421	27	not	not	PART
ftr-337	1421	28	including	include	VERB
ftr-337	1421	29	a	a	DET
ftr-337	1421	30	building	building	NOUN
ftr-337	1421	31	or	or	CCONJ
ftr-337	1421	32	its	its	PRON
ftr-337	1421	33	structural	structural	ADJ
ftr-337	1421	34	components	component	NOUN
ftr-337	1421	35	)	)	PUNCT
ftr-337	1421	36	for	for	ADP
ftr-337	1421	37	which	which	DET
ftr-337	1421	38	depreciation	depreciation	NOUN
ftr-337	1421	39	(	(	PUNCT
ftr-337	1421	40	or	or	CCONJ
ftr-337	1421	41	amortization	amortization	NOUN
ftr-337	1421	42	in	in	ADP
ftr-337	1421	43	lieu	lieu	NOUN
ftr-337	1421	44	of	of	ADP
ftr-337	1421	45	depreciation	depreciation	NOUN
ftr-337	1421	46	)	)	PUNCT
ftr-337	1421	47	is	be	AUX
ftr-337	1421	48	allowed	allow	VERB
ftr-337	1421	49	.	.	PUNCT
ftr-337	1422	1	207	207	NUM
ftr-337	1422	2	the	the	DET
ftr-337	1422	3	effect	effect	NOUN
ftr-337	1422	4	of	of	ADP
ftr-337	1422	5	this	this	DET
ftr-337	1422	6	election	election	NOUN
ftr-337	1422	7	is	be	AUX
ftr-337	1422	8	to	to	PART
ftr-337	1422	9	cause	cause	VERB
ftr-337	1422	10	such	such	ADJ
ftr-337	1422	11	property	property	NOUN
ftr-337	1422	12	to	to	PART
ftr-337	1422	13	be	be	AUX
ftr-337	1422	14	treated	treat	VERB
ftr-337	1422	15	as	as	ADP
ftr-337	1422	16	“	"	PUNCT
ftr-337	1422	17	energy	energy	NOUN
ftr-337	1422	18	property	property	NOUN
ftr-337	1422	19	”	"	PUNCT
ftr-337	1422	20	for	for	ADP
ftr-337	1422	21	purposes	purpose	NOUN
ftr-337	1422	22	of	of	ADP
ftr-337	1422	23	section	section	NOUN
ftr-337	1422	24	48	48	NUM
ftr-337	1422	25	,	,	PUNCT
ftr-337	1422	26	even	even	ADV
ftr-337	1422	27	if	if	SCONJ
ftr-337	1422	28	it	it	PRON
ftr-337	1422	29	otherwise	otherwise	ADV
ftr-337	1422	30	would	would	AUX
ftr-337	1422	31	not	not	PART
ftr-337	1422	32	qualify	qualify	VERB
ftr-337	1422	33	as	as	ADP
ftr-337	1422	34	such	such	ADJ
ftr-337	1422	35	.	.	PUNCT
ftr-337	1423	1	as	as	SCONJ
ftr-337	1423	2	the	the	DET
ftr-337	1423	3	joint	joint	ADJ
ftr-337	1423	4	committee	committee	NOUN
ftr-337	1423	5	on	on	ADP
ftr-337	1423	6	taxation	taxation	NOUN
ftr-337	1423	7	explained	explain	VERB
ftr-337	1423	8	,	,	PUNCT
ftr-337	1423	9	“	"	PUNCT
ftr-337	1423	10	[	[	X
ftr-337	1423	11	t]he	t]he	ADJ
ftr-337	1423	12	congress	congress	PROPN
ftr-337	1423	13	believes	believe	VERB
ftr-337	1423	14	that	that	SCONJ
ftr-337	1423	15	current	current	ADJ
ftr-337	1423	16	economic	economic	ADJ
ftr-337	1423	17	circumstances	circumstance	NOUN
ftr-337	1423	18	are	be	AUX
ftr-337	1423	19	constraining	constrain	VERB
ftr-337	1423	20	investments	investment	NOUN
ftr-337	1423	21	in	in	ADP
ftr-337	1423	22	facilities	facility	NOUN
ftr-337	1423	23	that	that	PRON
ftr-337	1423	24	ordinarily	ordinarily	ADV
ftr-337	1423	25	would	would	AUX
ftr-337	1423	26	utilize	utilize	VERB
ftr-337	1423	27	the	the	DET
ftr-337	1423	28	205	205	NUM
ftr-337	1423	29	.	.	PUNCT
ftr-337	1424	1	a	a	DET
ftr-337	1424	2	guarantee	guarantee	NOUN
ftr-337	1424	3	regarding	regard	VERB
ftr-337	1424	4	wind	wind	NOUN
ftr-337	1424	5	resource	resource	NOUN
ftr-337	1424	6	availability	availability	NOUN
ftr-337	1424	7	may	may	AUX
ftr-337	1424	8	be	be	AUX
ftr-337	1424	9	provided	provide	VERB
ftr-337	1424	10	by	by	ADP
ftr-337	1424	11	a	a	DET
ftr-337	1424	12	third	third	ADJ
ftr-337	1424	13	party	party	NOUN
ftr-337	1424	14	not	not	PART
ftr-337	1424	15	related	relate	VERB
ftr-337	1424	16	to	to	ADP
ftr-337	1424	17	the	the	DET
ftr-337	1424	18	developer	developer	NOUN
ftr-337	1424	19	or	or	CCONJ
ftr-337	1424	20	other	other	ADJ
ftr-337	1424	21	parties	party	NOUN
ftr-337	1424	22	associated	associate	VERB
ftr-337	1424	23	with	with	ADP
ftr-337	1424	24	the	the	DET
ftr-337	1424	25	transaction	transaction	NOUN
ftr-337	1424	26	if	if	SCONJ
ftr-337	1424	27	the	the	DET
ftr-337	1424	28	project	project	NOUN
ftr-337	1424	29	company	company	NOUN
ftr-337	1424	30	or	or	CCONJ
ftr-337	1424	31	an	an	DET
ftr-337	1424	32	investor	investor	NOUN
ftr-337	1424	33	directly	directly	ADV
ftr-337	1424	34	pays	pay	VERB
ftr-337	1424	35	the	the	DET
ftr-337	1424	36	cost	cost	NOUN
ftr-337	1424	37	of	of	ADP
ftr-337	1424	38	a	a	DET
ftr-337	1424	39	premium	premium	NOUN
ftr-337	1424	40	for	for	ADP
ftr-337	1424	41	such	such	ADJ
ftr-337	1424	42	guarantee	guarantee	NOUN
ftr-337	1424	43	.	.	PUNCT
ftr-337	1425	1	206	206	NUM
ftr-337	1425	2	.	.	PUNCT
ftr-337	1426	1	arra	arra	PROPN
ftr-337	1426	2	2009	2009	NUM
ftr-337	1426	3	,	,	PUNCT
ftr-337	1426	4	supra	supra	PROPN
ftr-337	1426	5	note	note	PROPN
ftr-337	1426	6	28	28	NUM
ftr-337	1426	7	,	,	PUNCT
ftr-337	1426	8	§	§	PROPN
ftr-337	1426	9	1603	1603	NUM
ftr-337	1426	10	,	,	PUNCT
ftr-337	1426	11	123	123	NUM
ftr-337	1426	12	stat	stat	NOUN
ftr-337	1426	13	.	.	PUNCT
ftr-337	1427	1	at	at	ADP
ftr-337	1427	2	364–66	364–66	NUM
ftr-337	1427	3	;	;	PUNCT
ftr-337	1427	4	i.r.c	i.r.c	NOUN
ftr-337	1427	5	.	.	PUNCT
ftr-337	1428	1	§	§	PROPN
ftr-337	1428	2	48(c)(5	48(c)(5	NUM
ftr-337	1428	3	)	)	PUNCT
ftr-337	1428	4	.	.	PUNCT
ftr-337	1429	1	207	207	NUM
ftr-337	1429	2	.	.	PUNCT
ftr-337	1429	3	i.r.c	i.r.c	NOUN
ftr-337	1429	4	.	.	PUNCT
ftr-337	1430	1	§	§	PROPN
ftr-337	1430	2	48(a)(5)(d	48(a)(5)(d	PROPN
ftr-337	1430	3	)	)	PUNCT
ftr-337	1430	4	.	.	PUNCT
ftr-337	1431	1	684	684	NUM
ftr-337	1431	2	florida	florida	PROPN
ftr-337	1431	3	tax	tax	NOUN
ftr-337	1431	4	review	review	NOUN
ftr-337	1431	5	[	[	X
ftr-337	1431	6	vol.12:9	vol.12:9	PRON
ftr-337	1431	7	production	production	NOUN
ftr-337	1431	8	tax	tax	NOUN
ftr-337	1431	9	credit	credit	NOUN
ftr-337	1431	10	,	,	PUNCT
ftr-337	1431	11	and	and	CCONJ
ftr-337	1431	12	wishes	wish	VERB
ftr-337	1431	13	to	to	PART
ftr-337	1431	14	give	give	VERB
ftr-337	1431	15	maximum	maximum	ADJ
ftr-337	1431	16	flexibility	flexibility	NOUN
ftr-337	1431	17	to	to	ADP
ftr-337	1431	18	taxpayers	taxpayer	NOUN
ftr-337	1431	19	to	to	PART
ftr-337	1431	20	choose	choose	VERB
ftr-337	1431	21	the	the	DET
ftr-337	1431	22	tax	tax	NOUN
ftr-337	1431	23	incentive	incentive	NOUN
ftr-337	1431	24	that	that	PRON
ftr-337	1431	25	will	will	AUX
ftr-337	1431	26	deliver	deliver	VERB
ftr-337	1431	27	the	the	DET
ftr-337	1431	28	greatest	great	ADJ
ftr-337	1431	29	benefit	benefit	NOUN
ftr-337	1431	30	to	to	ADP
ftr-337	1431	31	them	they	PRON
ftr-337	1431	32	.	.	PUNCT
ftr-337	1431	33	”	"	PUNCT
ftr-337	1432	1	208	208	NUM
ftr-337	1432	2	3	3	NUM
ftr-337	1432	3	.	.	SYM
ftr-337	1432	4	2005	2005	NUM
ftr-337	1432	5	enhancements	enhancement	NOUN
ftr-337	1432	6	to	to	ADP
ftr-337	1432	7	the	the	DET
ftr-337	1432	8	energy	energy	NOUN
ftr-337	1432	9	credit	credit	NOUN
ftr-337	1432	10	in	in	ADP
ftr-337	1432	11	2005	2005	NUM
ftr-337	1432	12	,	,	PUNCT
ftr-337	1432	13	the	the	DET
ftr-337	1432	14	amount	amount	NOUN
ftr-337	1432	15	of	of	ADP
ftr-337	1432	16	the	the	DET
ftr-337	1432	17	energy	energy	NOUN
ftr-337	1432	18	credit	credit	NOUN
ftr-337	1432	19	was	be	AUX
ftr-337	1432	20	increased	increase	VERB
ftr-337	1432	21	from	from	ADP
ftr-337	1432	22	10	10	NUM
ftr-337	1432	23	percent	percent	NOUN
ftr-337	1432	24	to	to	ADP
ftr-337	1432	25	30	30	NUM
ftr-337	1432	26	percent	percent	NOUN
ftr-337	1432	27	for	for	ADP
ftr-337	1432	28	solar	solar	ADJ
ftr-337	1432	29	energy	energy	NOUN
ftr-337	1432	30	property	property	NOUN
ftr-337	1432	31	without	without	ADP
ftr-337	1432	32	apparent	apparent	ADJ
ftr-337	1432	33	fanfare	fanfare	NOUN
ftr-337	1432	34	or	or	CCONJ
ftr-337	1432	35	explanation	explanation	NOUN
ftr-337	1432	36	.	.	PUNCT
ftr-337	1433	1	209	209	NUM
ftr-337	1433	2	in	in	ADP
ftr-337	1433	3	2008	2008	NUM
ftr-337	1433	4	,	,	PUNCT
ftr-337	1433	5	small	small	ADJ
ftr-337	1433	6	wind	wind	NOUN
ftr-337	1433	7	energy	energy	NOUN
ftr-337	1433	8	property	property	NOUN
ftr-337	1433	9	was	be	AUX
ftr-337	1433	10	also	also	ADV
ftr-337	1433	11	made	make	VERB
ftr-337	1433	12	eligible	eligible	ADJ
ftr-337	1433	13	for	for	ADP
ftr-337	1433	14	the	the	DET
ftr-337	1433	15	30	30	NUM
ftr-337	1433	16	percent	percent	NOUN
ftr-337	1433	17	credit	credit	NOUN
ftr-337	1433	18	.	.	PUNCT
ftr-337	1434	1	210	210	NUM
ftr-337	1434	2	4	4	NUM
ftr-337	1434	3	.	.	PUNCT
ftr-337	1434	4	response	response	NOUN
ftr-337	1434	5	to	to	ADP
ftr-337	1434	6	the	the	DET
ftr-337	1434	7	economic	economic	ADJ
ftr-337	1434	8	downturn	downturn	NOUN
ftr-337	1434	9	:	:	PUNCT
ftr-337	1434	10	the	the	DET
ftr-337	1434	11	arra	arra	PROPN
ftr-337	1434	12	grant	grant	PROPN
ftr-337	1434	13	program	program	NOUN
ftr-337	1434	14	211	211	NUM
ftr-337	1434	15	the	the	DET
ftr-337	1434	16	economic	economic	ADJ
ftr-337	1434	17	downturn	downturn	NOUN
ftr-337	1434	18	that	that	PRON
ftr-337	1434	19	became	became	AUX
ftr-337	1434	20	pronounced	pronounced	ADJ
ftr-337	1434	21	following	follow	VERB
ftr-337	1434	22	the	the	DET
ftr-337	1434	23	lehman	lehman	PROPN
ftr-337	1434	24	brothers	brother	NOUN
ftr-337	1434	25	bankruptcy	bankruptcy	PROPN
ftr-337	1434	26	filing	filing	NOUN
ftr-337	1434	27	threw	throw	VERB
ftr-337	1434	28	many	many	ADJ
ftr-337	1434	29	companies	company	NOUN
ftr-337	1434	30	that	that	PRON
ftr-337	1434	31	historically	historically	ADV
ftr-337	1434	32	were	be	AUX
ftr-337	1434	33	participants	participant	NOUN
ftr-337	1434	34	in	in	ADP
ftr-337	1434	35	tax	tax	NOUN
ftr-337	1434	36	credit	credit	NOUN
ftr-337	1434	37	transactions	transaction	NOUN
ftr-337	1434	38	(	(	PUNCT
ftr-337	1434	39	including	include	VERB
ftr-337	1434	40	the	the	DET
ftr-337	1434	41	major	major	ADJ
ftr-337	1434	42	banks	bank	NOUN
ftr-337	1434	43	and	and	CCONJ
ftr-337	1434	44	(	(	PUNCT
ftr-337	1434	45	surviving	surviving	NOUN
ftr-337	1434	46	)	)	PUNCT
ftr-337	1434	47	investment	investment	NOUN
ftr-337	1434	48	banks	bank	NOUN
ftr-337	1434	49	)	)	PUNCT
ftr-337	1434	50	into	into	ADP
ftr-337	1434	51	loss	loss	NOUN
ftr-337	1434	52	positions	position	NOUN
ftr-337	1434	53	,	,	PUNCT
ftr-337	1434	54	with	with	ADP
ftr-337	1434	55	the	the	DET
ftr-337	1434	56	consequence	consequence	NOUN
ftr-337	1434	57	that	that	SCONJ
ftr-337	1434	58	tax	tax	NOUN
ftr-337	1434	59	credit	credit	NOUN
ftr-337	1434	60	transactions	transaction	NOUN
ftr-337	1434	61	lost	lose	VERB
ftr-337	1434	62	their	their	PRON
ftr-337	1434	63	attraction	attraction	NOUN
ftr-337	1434	64	.	.	PUNCT
ftr-337	1435	1	continued	continue	VERB
ftr-337	1435	2	stimulus	stimulus	NOUN
ftr-337	1435	3	of	of	ADP
ftr-337	1435	4	targeted	target	VERB
ftr-337	1435	5	areas	area	NOUN
ftr-337	1435	6	of	of	ADP
ftr-337	1435	7	investment	investment	NOUN
ftr-337	1435	8	such	such	ADJ
ftr-337	1435	9	as	as	ADP
ftr-337	1435	10	renewable	renewable	ADJ
ftr-337	1435	11	energy	energy	NOUN
ftr-337	1435	12	no	no	ADV
ftr-337	1435	13	longer	long	ADV
ftr-337	1435	14	could	could	AUX
ftr-337	1435	15	be	be	AUX
ftr-337	1435	16	delivered	deliver	VERB
ftr-337	1435	17	via	via	ADP
ftr-337	1435	18	tax	tax	NOUN
ftr-337	1435	19	credit	credit	NOUN
ftr-337	1435	20	subsidies	subsidy	NOUN
ftr-337	1435	21	.	.	PUNCT
ftr-337	1436	1	thus	thus	ADV
ftr-337	1436	2	,	,	PUNCT
ftr-337	1436	3	in	in	ADP
ftr-337	1436	4	february	february	PROPN
ftr-337	1436	5	2009	2009	NUM
ftr-337	1436	6	,	,	PUNCT
ftr-337	1436	7	president	president	PROPN
ftr-337	1436	8	obama	obama	PROPN
ftr-337	1436	9	signed	sign	VERB
ftr-337	1436	10	arra	arra	PROPN
ftr-337	1436	11	into	into	ADP
ftr-337	1436	12	law	law	NOUN
ftr-337	1436	13	.	.	PUNCT
ftr-337	1437	1	212	212	NUM
ftr-337	1437	2	section	section	NOUN
ftr-337	1437	3	1603(a	1603(a	NUM
ftr-337	1437	4	)	)	PUNCT
ftr-337	1437	5	of	of	ADP
ftr-337	1437	6	arra	arra	PROPN
ftr-337	1437	7	reads	read	NOUN
ftr-337	1437	8	as	as	SCONJ
ftr-337	1437	9	follows	follow	VERB
ftr-337	1437	10	:	:	PUNCT
ftr-337	1437	11	upon	upon	SCONJ
ftr-337	1437	12	application	application	NOUN
ftr-337	1437	13	,	,	PUNCT
ftr-337	1437	14	the	the	DET
ftr-337	1437	15	secretary	secretary	NOUN
ftr-337	1437	16	of	of	ADP
ftr-337	1437	17	the	the	DET
ftr-337	1437	18	treasury	treasury	PROPN
ftr-337	1437	19	shall	shall	AUX
ftr-337	1437	20	,	,	PUNCT
ftr-337	1437	21	subject	subject	ADJ
ftr-337	1437	22	to	to	ADP
ftr-337	1437	23	the	the	DET
ftr-337	1437	24	requirements	requirement	NOUN
ftr-337	1437	25	of	of	ADP
ftr-337	1437	26	this	this	DET
ftr-337	1437	27	section	section	NOUN
ftr-337	1437	28	,	,	PUNCT
ftr-337	1437	29	provide	provide	VERB
ftr-337	1437	30	a	a	DET
ftr-337	1437	31	208	208	NUM
ftr-337	1437	32	.	.	PUNCT
ftr-337	1438	1	staff	staff	NOUN
ftr-337	1438	2	of	of	ADP
ftr-337	1438	3	joint	joint	ADJ
ftr-337	1438	4	comm	comm	NOUN
ftr-337	1438	5	.	.	PUNCT
ftr-337	1439	1	on	on	ADP
ftr-337	1439	2	taxation	taxation	NOUN
ftr-337	1439	3	,	,	PUNCT
ftr-337	1439	4	111th	111th	ADJ
ftr-337	1439	5	cong	cong	NOUN
ftr-337	1439	6	.	.	PUNCT
ftr-337	1439	7	,	,	PUNCT
ftr-337	1439	8	general	general	ADJ
ftr-337	1439	9	explanation	explanation	NOUN
ftr-337	1439	10	of	of	ADP
ftr-337	1439	11	tax	tax	NOUN
ftr-337	1439	12	legislation	legislation	NOUN
ftr-337	1439	13	enacted	enact	VERB
ftr-337	1439	14	in	in	ADP
ftr-337	1439	15	the	the	DET
ftr-337	1439	16	111th	111th	ADJ
ftr-337	1439	17	congress	congress	PROPN
ftr-337	1439	18	105	105	NUM
ftr-337	1439	19	(	(	PUNCT
ftr-337	1439	20	comm	comm	NOUN
ftr-337	1439	21	.	.	PUNCT
ftr-337	1440	1	print	print	NOUN
ftr-337	1440	2	2011	2011	NUM
ftr-337	1440	3	)	)	PUNCT
ftr-337	1441	1	[	[	X
ftr-337	1441	2	hereinafter	hereinafter	NOUN
ftr-337	1441	3	“	"	PUNCT
ftr-337	1441	4	jct	jct	PROPN
ftr-337	1441	5	,	,	PUNCT
ftr-337	1441	6	general	general	ADJ
ftr-337	1441	7	explanation	explanation	NOUN
ftr-337	1441	8	”	"	PUNCT
ftr-337	1441	9	]	]	PUNCT
ftr-337	1441	10	.	.	PUNCT
ftr-337	1442	1	209	209	NUM
ftr-337	1442	2	.	.	PUNCT
ftr-337	1443	1	energy	energy	NOUN
ftr-337	1443	2	policy	policy	NOUN
ftr-337	1443	3	act	act	NOUN
ftr-337	1443	4	of	of	ADP
ftr-337	1443	5	2005	2005	NUM
ftr-337	1443	6	,	,	PUNCT
ftr-337	1443	7	pub	pub	NOUN
ftr-337	1443	8	.	.	PUNCT
ftr-337	1444	1	l.	l.	PROPN
ftr-337	1444	2	no	no	INTJ
ftr-337	1444	3	.	.	PROPN
ftr-337	1445	1	109	109	NUM
ftr-337	1445	2	-	-	SYM
ftr-337	1445	3	58	58	NUM
ftr-337	1445	4	,	,	PUNCT
ftr-337	1445	5	§	§	PROPN
ftr-337	1445	6	1337	1337	NUM
ftr-337	1445	7	,	,	PUNCT
ftr-337	1445	8	119	119	NUM
ftr-337	1445	9	stat	stat	NOUN
ftr-337	1445	10	.	.	PUNCT
ftr-337	1446	1	594	594	NUM
ftr-337	1446	2	,	,	PUNCT
ftr-337	1446	3	1038	1038	NUM
ftr-337	1446	4	.	.	PUNCT
ftr-337	1447	1	in	in	ADP
ftr-337	1447	2	addition	addition	NOUN
ftr-337	1447	3	,	,	PUNCT
ftr-337	1447	4	fuel	fuel	NOUN
ftr-337	1447	5	cell	cell	NOUN
ftr-337	1447	6	property	property	NOUN
ftr-337	1447	7	and	and	CCONJ
ftr-337	1447	8	qualified	qualified	ADJ
ftr-337	1447	9	microturbine	microturbine	NOUN
ftr-337	1447	10	property	property	NOUN
ftr-337	1447	11	were	be	AUX
ftr-337	1447	12	made	make	VERB
ftr-337	1447	13	eligible	eligible	ADJ
ftr-337	1447	14	for	for	ADP
ftr-337	1447	15	the	the	DET
ftr-337	1447	16	energy	energy	NOUN
ftr-337	1447	17	credit	credit	NOUN
ftr-337	1447	18	.	.	PUNCT
ftr-337	1448	1	210	210	NUM
ftr-337	1448	2	.	.	PUNCT
ftr-337	1449	1	emergency	emergency	NOUN
ftr-337	1449	2	economic	economic	ADJ
ftr-337	1449	3	stabilization	stabilization	NOUN
ftr-337	1449	4	act	act	NOUN
ftr-337	1449	5	of	of	ADP
ftr-337	1449	6	2008	2008	NUM
ftr-337	1449	7	,	,	PUNCT
ftr-337	1449	8	pub	pub	NOUN
ftr-337	1449	9	.	.	PUNCT
ftr-337	1450	1	l.	l.	PROPN
ftr-337	1450	2	no	no	INTJ
ftr-337	1450	3	.	.	PROPN
ftr-337	1451	1	110	110	NUM
ftr-337	1451	2	-	-	SYM
ftr-337	1451	3	343	343	NUM
ftr-337	1451	4	,	,	PUNCT
ftr-337	1451	5	§	§	PROPN
ftr-337	1451	6	104	104	NUM
ftr-337	1451	7	,	,	PUNCT
ftr-337	1451	8	122	122	NUM
ftr-337	1451	9	stat	stat	NOUN
ftr-337	1451	10	.	.	PUNCT
ftr-337	1452	1	3765	3765	NUM
ftr-337	1452	2	,	,	PUNCT
ftr-337	1452	3	3770–71	3770–71	NOUN
ftr-337	1452	4	.	.	PUNCT
ftr-337	1453	1	211	211	NUM
ftr-337	1453	2	.	.	PUNCT
ftr-337	1454	1	while	while	SCONJ
ftr-337	1454	2	the	the	DET
ftr-337	1454	3	focus	focus	NOUN
ftr-337	1454	4	of	of	ADP
ftr-337	1454	5	this	this	DET
ftr-337	1454	6	article	article	NOUN
ftr-337	1454	7	is	be	AUX
ftr-337	1454	8	credits	credit	NOUN
ftr-337	1454	9	and	and	CCONJ
ftr-337	1454	10	grants	grant	NOUN
ftr-337	1454	11	,	,	PUNCT
ftr-337	1454	12	of	of	ADP
ftr-337	1454	13	course	course	NOUN
ftr-337	1454	14	,	,	PUNCT
ftr-337	1454	15	there	there	PRON
ftr-337	1454	16	have	have	AUX
ftr-337	1454	17	been	be	AUX
ftr-337	1454	18	significant	significant	ADJ
ftr-337	1454	19	liberalizations	liberalization	NOUN
ftr-337	1454	20	of	of	ADP
ftr-337	1454	21	the	the	DET
ftr-337	1454	22	depreciation	depreciation	NOUN
ftr-337	1454	23	regime	regime	NOUN
ftr-337	1454	24	as	as	ADV
ftr-337	1454	25	well	well	ADV
ftr-337	1454	26	in	in	ADP
ftr-337	1454	27	the	the	DET
ftr-337	1454	28	wake	wake	NOUN
ftr-337	1454	29	of	of	ADP
ftr-337	1454	30	the	the	DET
ftr-337	1454	31	economic	economic	ADJ
ftr-337	1454	32	crisis	crisis	NOUN
ftr-337	1454	33	—	—	PUNCT
ftr-337	1454	34	e.g.	e.g.	ADV
ftr-337	1454	35	,	,	PUNCT
ftr-337	1454	36	50	50	NUM
ftr-337	1454	37	percent	percent	NOUN
ftr-337	1454	38	bonus	bonus	NOUN
ftr-337	1454	39	depreciation	depreciation	NOUN
ftr-337	1454	40	for	for	ADP
ftr-337	1454	41	property	property	NOUN
ftr-337	1454	42	placed	place	VERB
ftr-337	1454	43	in	in	ADP
ftr-337	1454	44	service	service	NOUN
ftr-337	1454	45	after	after	ADP
ftr-337	1454	46	december	december	PROPN
ftr-337	1454	47	31	31	NUM
ftr-337	1454	48	,	,	PUNCT
ftr-337	1454	49	2007	2007	NUM
ftr-337	1454	50	and	and	CCONJ
ftr-337	1454	51	before	before	ADP
ftr-337	1454	52	january	january	PROPN
ftr-337	1454	53	1	1	NUM
ftr-337	1454	54	,	,	PUNCT
ftr-337	1454	55	2013	2013	NUM
ftr-337	1454	56	and	and	CCONJ
ftr-337	1454	57	100	100	NUM
ftr-337	1454	58	percent	percent	NOUN
ftr-337	1454	59	bonus	bonus	NOUN
ftr-337	1454	60	depreciation	depreciation	NOUN
ftr-337	1454	61	for	for	ADP
ftr-337	1454	62	property	property	NOUN
ftr-337	1454	63	placed	place	VERB
ftr-337	1454	64	in	in	ADP
ftr-337	1454	65	service	service	NOUN
ftr-337	1454	66	between	between	ADP
ftr-337	1454	67	september	september	PROPN
ftr-337	1454	68	8	8	NUM
ftr-337	1454	69	,	,	PUNCT
ftr-337	1454	70	2010	2010	NUM
ftr-337	1454	71	and	and	CCONJ
ftr-337	1454	72	december	december	PROPN
ftr-337	1454	73	31	31	NUM
ftr-337	1454	74	,	,	PUNCT
ftr-337	1454	75	2011	2011	NUM
ftr-337	1454	76	.	.	PUNCT
ftr-337	1455	1	see	see	VERB
ftr-337	1455	2	i.r.c	i.r.c	NOUN
ftr-337	1455	3	.	.	PUNCT
ftr-337	1456	1	§	§	PROPN
ftr-337	1456	2	168(k)(1	168(k)(1	NUM
ftr-337	1456	3	)	)	PUNCT
ftr-337	1456	4	,	,	PUNCT
ftr-337	1456	5	(	(	PUNCT
ftr-337	1456	6	5	5	NUM
ftr-337	1456	7	)	)	PUNCT
ftr-337	1456	8	.	.	PUNCT
ftr-337	1457	1	212	212	NUM
ftr-337	1457	2	.	.	PUNCT
ftr-337	1458	1	see	see	VERB
ftr-337	1458	2	aara	aara	PROPN
ftr-337	1458	3	2009	2009	NUM
ftr-337	1458	4	,	,	PUNCT
ftr-337	1458	5	supra	supra	PROPN
ftr-337	1458	6	note	note	PROPN
ftr-337	1458	7	28	28	NUM
ftr-337	1458	8	,	,	PUNCT
ftr-337	1458	9	123	123	NUM
ftr-337	1458	10	stat	stat	NOUN
ftr-337	1458	11	.	.	PUNCT
ftr-337	1459	1	at	at	ADP
ftr-337	1459	2	115	115	NUM
ftr-337	1459	3	;	;	PUNCT
ftr-337	1459	4	the	the	DET
ftr-337	1459	5	recovery	recovery	NOUN
ftr-337	1459	6	act	act	PROPN
ftr-337	1459	7	,	,	PUNCT
ftr-337	1459	8	recovery.gov	recovery.gov	NOUN
ftr-337	1459	9	,	,	PUNCT
ftr-337	1459	10	http://www.recovery.gov/about/pages/the_act.aspx	http://www.recovery.gov/about/pages/the_act.aspx	PROPN
ftr-337	1459	11	(	(	PUNCT
ftr-337	1459	12	lasted	last	VERB
ftr-337	1459	13	visited	visit	VERB
ftr-337	1459	14	mar	mar	PROPN
ftr-337	1459	15	.	.	PROPN
ftr-337	1459	16	23	23	NUM
ftr-337	1459	17	,	,	PUNCT
ftr-337	1459	18	2012	2012	NUM
ftr-337	1459	19	)	)	PUNCT
ftr-337	1459	20	.	.	PUNCT
ftr-337	1460	1	the	the	DET
ftr-337	1460	2	2010	2010	NUM
ftr-337	1460	3	tax	tax	NOUN
ftr-337	1460	4	relief	relief	NOUN
ftr-337	1460	5	,	,	PUNCT
ftr-337	1460	6	unemployment	unemployment	NOUN
ftr-337	1460	7	insurance	insurance	NOUN
ftr-337	1460	8	reauthorization	reauthorization	NOUN
ftr-337	1460	9	,	,	PUNCT
ftr-337	1460	10	and	and	CCONJ
ftr-337	1460	11	job	job	NOUN
ftr-337	1460	12	creation	creation	NOUN
ftr-337	1460	13	act	act	NOUN
ftr-337	1460	14	,	,	PUNCT
ftr-337	1460	15	extended	extend	VERB
ftr-337	1460	16	the	the	DET
ftr-337	1460	17	grant	grant	NOUN
ftr-337	1460	18	program	program	NOUN
ftr-337	1460	19	under	under	ADP
ftr-337	1460	20	section	section	NOUN
ftr-337	1460	21	1603(a	1603(a	NUM
ftr-337	1460	22	)	)	PUNCT
ftr-337	1460	23	of	of	ADP
ftr-337	1460	24	arra	arra	PROPN
ftr-337	1460	25	until	until	ADP
ftr-337	1460	26	the	the	DET
ftr-337	1460	27	end	end	NOUN
ftr-337	1460	28	of	of	ADP
ftr-337	1460	29	2011	2011	NUM
ftr-337	1460	30	.	.	PUNCT
ftr-337	1461	1	tax	tax	NOUN
ftr-337	1461	2	relief	relief	NOUN
ftr-337	1461	3	,	,	PUNCT
ftr-337	1461	4	unemployment	unemployment	NOUN
ftr-337	1461	5	insurance	insurance	NOUN
ftr-337	1461	6	reauthorization	reauthorization	NOUN
ftr-337	1461	7	,	,	PUNCT
ftr-337	1461	8	and	and	CCONJ
ftr-337	1461	9	job	job	NOUN
ftr-337	1461	10	creation	creation	NOUN
ftr-337	1461	11	act	act	NOUN
ftr-337	1461	12	of	of	ADP
ftr-337	1461	13	2010	2010	NUM
ftr-337	1461	14	,	,	PUNCT
ftr-337	1461	15	pub	pub	NOUN
ftr-337	1461	16	.	.	PUNCT
ftr-337	1462	1	l.	l.	PROPN
ftr-337	1462	2	no	no	INTJ
ftr-337	1462	3	.	.	PROPN
ftr-337	1463	1	111	111	NUM
ftr-337	1463	2	-	-	SYM
ftr-337	1463	3	312	312	NUM
ftr-337	1463	4	,	,	PUNCT
ftr-337	1463	5	§	§	PROPN
ftr-337	1463	6	707(a)(1	707(a)(1	NUM
ftr-337	1463	7	)	)	PUNCT
ftr-337	1463	8	,	,	PUNCT
ftr-337	1463	9	124	124	NUM
ftr-337	1463	10	stat	stat	NOUN
ftr-337	1463	11	.	.	PUNCT
ftr-337	1464	1	3296	3296	NUM
ftr-337	1464	2	,	,	PUNCT
ftr-337	1464	3	3312	3312	NUM
ftr-337	1465	1	[	[	X
ftr-337	1465	2	hereinafter	hereinafter	NOUN
ftr-337	1465	3	tra	tra	NOUN
ftr-337	1465	4	2010	2010	NUM
ftr-337	1465	5	)	)	PUNCT
ftr-337	1465	6	.	.	PUNCT
ftr-337	1466	1	2012	2012	NUM
ftr-337	1466	2	]	]	PUNCT
ftr-337	1466	3	monetization	monetization	NOUN
ftr-337	1466	4	of	of	ADP
ftr-337	1466	5	business	business	NOUN
ftr-337	1466	6	tax	tax	NOUN
ftr-337	1466	7	credits	credit	NOUN
ftr-337	1466	8	685	685	NUM
ftr-337	1466	9	grant	grant	NOUN
ftr-337	1466	10	to	to	ADP
ftr-337	1466	11	each	each	DET
ftr-337	1466	12	person	person	NOUN
ftr-337	1466	13	who	who	PRON
ftr-337	1466	14	places	place	VERB
ftr-337	1466	15	in	in	ADP
ftr-337	1466	16	service	service	NOUN
ftr-337	1466	17	specified	specify	VERB
ftr-337	1466	18	energy	energy	NOUN
ftr-337	1466	19	property	property	NOUN
ftr-337	1466	20	to	to	PART
ftr-337	1466	21	reimburse	reimburse	VERB
ftr-337	1466	22	such	such	ADJ
ftr-337	1466	23	person	person	NOUN
ftr-337	1466	24	for	for	ADP
ftr-337	1466	25	a	a	DET
ftr-337	1466	26	portion	portion	NOUN
ftr-337	1466	27	of	of	ADP
ftr-337	1466	28	the	the	DET
ftr-337	1466	29	expense	expense	NOUN
ftr-337	1466	30	of	of	ADP
ftr-337	1466	31	such	such	ADJ
ftr-337	1466	32	property	property	NOUN
ftr-337	1466	33	as	as	SCONJ
ftr-337	1466	34	provided	provide	VERB
ftr-337	1466	35	in	in	ADP
ftr-337	1466	36	subsection	subsection	NOUN
ftr-337	1466	37	(	(	PUNCT
ftr-337	1466	38	b	b	NOUN
ftr-337	1466	39	)	)	PUNCT
ftr-337	1466	40	.	.	PUNCT
ftr-337	1467	1	213	213	NUM
ftr-337	1467	2	under	under	ADP
ftr-337	1467	3	the	the	DET
ftr-337	1467	4	grant	grant	NOUN
ftr-337	1467	5	program	program	NOUN
ftr-337	1467	6	,	,	PUNCT
ftr-337	1467	7	qualified	qualified	ADJ
ftr-337	1467	8	applicants	applicant	NOUN
ftr-337	1467	9	receive	receive	VERB
ftr-337	1467	10	a	a	DET
ftr-337	1467	11	cash	cash	NOUN
ftr-337	1467	12	grant	grant	NOUN
ftr-337	1467	13	in	in	ADP
ftr-337	1467	14	an	an	DET
ftr-337	1467	15	amount	amount	NOUN
ftr-337	1467	16	equal	equal	ADJ
ftr-337	1467	17	to	to	ADP
ftr-337	1467	18	30	30	NUM
ftr-337	1467	19	percent	percent	NOUN
ftr-337	1467	20	of	of	ADP
ftr-337	1467	21	renewable	renewable	ADJ
ftr-337	1467	22	project	project	NOUN
ftr-337	1467	23	costs	cost	NOUN
ftr-337	1467	24	in	in	ADP
ftr-337	1467	25	lieu	lieu	NOUN
ftr-337	1467	26	of	of	ADP
ftr-337	1467	27	the	the	DET
ftr-337	1467	28	energy	energy	NOUN
ftr-337	1467	29	tax	tax	NOUN
ftr-337	1467	30	credit	credit	NOUN
ftr-337	1467	31	and	and	CCONJ
ftr-337	1467	32	the	the	DET
ftr-337	1467	33	production	production	NOUN
ftr-337	1467	34	tax	tax	NOUN
ftr-337	1467	35	credit	credit	NOUN
ftr-337	1467	36	.	.	PUNCT
ftr-337	1468	1	eligible	eligible	ADJ
ftr-337	1468	2	projects	project	NOUN
ftr-337	1468	3	include	include	VERB
ftr-337	1468	4	solar	solar	ADJ
ftr-337	1468	5	power	power	NOUN
ftr-337	1468	6	projects	project	NOUN
ftr-337	1468	7	,	,	PUNCT
ftr-337	1468	8	municipal	municipal	ADJ
ftr-337	1468	9	waste	waste	NOUN
ftr-337	1468	10	projects	project	NOUN
ftr-337	1468	11	,	,	PUNCT
ftr-337	1468	12	combined	combined	ADJ
ftr-337	1468	13	heat	heat	NOUN
ftr-337	1468	14	and	and	CCONJ
ftr-337	1468	15	power	power	NOUN
ftr-337	1468	16	projects	project	NOUN
ftr-337	1468	17	,	,	PUNCT
ftr-337	1468	18	wind	wind	NOUN
ftr-337	1468	19	power	power	NOUN
ftr-337	1468	20	projects	project	NOUN
ftr-337	1468	21	,	,	PUNCT
ftr-337	1468	22	hydropower	hydropower	NOUN
ftr-337	1468	23	projects	project	NOUN
ftr-337	1468	24	,	,	PUNCT
ftr-337	1468	25	system	system	NOUN
ftr-337	1468	26	property	property	NOUN
ftr-337	1468	27	power	power	NOUN
ftr-337	1468	28	projects	project	NOUN
ftr-337	1468	29	,	,	PUNCT
ftr-337	1468	30	biomass	biomass	NOUN
ftr-337	1468	31	power	power	NOUN
ftr-337	1468	32	projects	project	NOUN
ftr-337	1468	33	,	,	PUNCT
ftr-337	1468	34	marine	marine	ADJ
ftr-337	1468	35	and	and	CCONJ
ftr-337	1468	36	hydrokinetic	hydrokinetic	ADJ
ftr-337	1468	37	power	power	NOUN
ftr-337	1468	38	projects	project	NOUN
ftr-337	1468	39	,	,	PUNCT
ftr-337	1468	40	geothermal	geothermal	ADJ
ftr-337	1468	41	power	power	NOUN
ftr-337	1468	42	projects	project	NOUN
ftr-337	1468	43	,	,	PUNCT
ftr-337	1468	44	fuel	fuel	NOUN
ftr-337	1468	45	cell	cell	NOUN
ftr-337	1468	46	power	power	NOUN
ftr-337	1468	47	projects	project	NOUN
ftr-337	1468	48	,	,	PUNCT
ftr-337	1468	49	gas	gas	NOUN
ftr-337	1468	50	landfill	landfill	NOUN
ftr-337	1468	51	power	power	NOUN
ftr-337	1468	52	projects	project	NOUN
ftr-337	1468	53	,	,	PUNCT
ftr-337	1468	54	and	and	CCONJ
ftr-337	1468	55	microturbine	microturbine	NOUN
ftr-337	1468	56	power	power	NOUN
ftr-337	1468	57	projects	project	NOUN
ftr-337	1468	58	.	.	PUNCT
ftr-337	1469	1	recipients	recipient	NOUN
ftr-337	1469	2	of	of	ADP
ftr-337	1469	3	the	the	DET
ftr-337	1469	4	grant	grant	NOUN
ftr-337	1469	5	are	be	AUX
ftr-337	1469	6	not	not	PART
ftr-337	1469	7	required	require	VERB
ftr-337	1469	8	to	to	PART
ftr-337	1469	9	include	include	VERB
ftr-337	1469	10	the	the	DET
ftr-337	1469	11	grants	grant	NOUN
ftr-337	1469	12	in	in	ADP
ftr-337	1469	13	income	income	NOUN
ftr-337	1469	14	,	,	PUNCT
ftr-337	1469	15	but	but	CCONJ
ftr-337	1469	16	are	be	AUX
ftr-337	1469	17	required	require	VERB
ftr-337	1469	18	to	to	PART
ftr-337	1469	19	reduce	reduce	VERB
ftr-337	1469	20	their	their	PRON
ftr-337	1469	21	tax	tax	NOUN
ftr-337	1469	22	basis	basis	NOUN
ftr-337	1469	23	in	in	ADP
ftr-337	1469	24	the	the	DET
ftr-337	1469	25	predicate	predicate	NOUN
ftr-337	1469	26	projects	project	NOUN
ftr-337	1469	27	by	by	ADP
ftr-337	1469	28	an	an	DET
ftr-337	1469	29	amount	amount	NOUN
ftr-337	1469	30	equal	equal	ADJ
ftr-337	1469	31	to	to	ADP
ftr-337	1469	32	50	50	NUM
ftr-337	1469	33	percent	percent	NOUN
ftr-337	1469	34	of	of	ADP
ftr-337	1469	35	the	the	DET
ftr-337	1469	36	grant	grant	NOUN
ftr-337	1469	37	.	.	PUNCT
ftr-337	1470	1	this	this	PRON
ftr-337	1470	2	,	,	PUNCT
ftr-337	1470	3	of	of	ADP
ftr-337	1470	4	course	course	NOUN
ftr-337	1470	5	,	,	PUNCT
ftr-337	1470	6	reduces	reduce	VERB
ftr-337	1470	7	future	future	ADJ
ftr-337	1470	8	depreciation	depreciation	NOUN
ftr-337	1470	9	deductions	deduction	NOUN
ftr-337	1470	10	and	and	CCONJ
ftr-337	1470	11	has	have	VERB
ftr-337	1470	12	the	the	DET
ftr-337	1470	13	effect	effect	NOUN
ftr-337	1470	14	of	of	ADP
ftr-337	1470	15	increasing	increase	VERB
ftr-337	1470	16	income	income	NOUN
ftr-337	1470	17	over	over	ADP
ftr-337	1470	18	the	the	DET
ftr-337	1470	19	recovery	recovery	NOUN
ftr-337	1470	20	period	period	NOUN
ftr-337	1470	21	for	for	ADP
ftr-337	1470	22	the	the	DET
ftr-337	1470	23	project	project	NOUN
ftr-337	1470	24	.	.	PUNCT
ftr-337	1471	1	of	of	ADP
ftr-337	1471	2	course	course	NOUN
ftr-337	1471	3	,	,	PUNCT
ftr-337	1471	4	fundamentally	fundamentally	ADV
ftr-337	1471	5	,	,	PUNCT
ftr-337	1471	6	the	the	DET
ftr-337	1471	7	requirement	requirement	NOUN
ftr-337	1471	8	of	of	ADP
ftr-337	1471	9	only	only	ADV
ftr-337	1471	10	a	a	DET
ftr-337	1471	11	50	50	NUM
ftr-337	1471	12	percent	percent	NOUN
ftr-337	1471	13	reduction	reduction	NOUN
ftr-337	1471	14	in	in	ADP
ftr-337	1471	15	basis	basis	NOUN
ftr-337	1471	16	delivers	deliver	VERB
ftr-337	1471	17	a	a	DET
ftr-337	1471	18	further	further	ADJ
ftr-337	1471	19	subsidy	subsidy	NOUN
ftr-337	1471	20	(	(	PUNCT
ftr-337	1471	21	albeit	albeit	SCONJ
ftr-337	1471	22	a	a	DET
ftr-337	1471	23	tax	tax	NOUN
ftr-337	1471	24	based	base	VERB
ftr-337	1471	25	subsidy	subsidy	NOUN
ftr-337	1471	26	)	)	PUNCT
ftr-337	1471	27	.	.	PUNCT
ftr-337	1472	1	highlights	highlight	NOUN
ftr-337	1472	2	of	of	ADP
ftr-337	1472	3	the	the	DET
ftr-337	1472	4	grant	grant	NOUN
ftr-337	1472	5	program	program	NOUN
ftr-337	1472	6	(	(	PUNCT
ftr-337	1472	7	as	as	SCONJ
ftr-337	1472	8	modified	modify	VERB
ftr-337	1472	9	by	by	ADP
ftr-337	1472	10	the	the	DET
ftr-337	1472	11	tax	tax	NOUN
ftr-337	1472	12	relief	relief	NOUN
ftr-337	1472	13	act	act	NOUN
ftr-337	1472	14	of	of	ADP
ftr-337	1472	15	2010	2010	NUM
ftr-337	1472	16	)	)	PUNCT
ftr-337	1472	17	are	be	AUX
ftr-337	1472	18	as	as	SCONJ
ftr-337	1472	19	follows	follow	VERB
ftr-337	1472	20	:	:	PUNCT
ftr-337	1472	21	214	214	NUM
ftr-337	1472	22	(	(	PUNCT
ftr-337	1472	23	1	1	NUM
ftr-337	1472	24	)	)	PUNCT
ftr-337	1472	25	grants	grant	NOUN
ftr-337	1472	26	are	be	AUX
ftr-337	1472	27	only	only	ADV
ftr-337	1472	28	available	available	ADJ
ftr-337	1472	29	for	for	ADP
ftr-337	1472	30	property	property	NOUN
ftr-337	1472	31	placed	place	VERB
ftr-337	1472	32	in	in	ADP
ftr-337	1472	33	service	service	NOUN
ftr-337	1472	34	during	during	ADP
ftr-337	1472	35	2009	2009	NUM
ftr-337	1472	36	,	,	PUNCT
ftr-337	1472	37	2010	2010	NUM
ftr-337	1472	38	or	or	CCONJ
ftr-337	1472	39	2011	2011	NUM
ftr-337	1472	40	or	or	CCONJ
ftr-337	1472	41	for	for	ADP
ftr-337	1472	42	property	property	NOUN
ftr-337	1472	43	placed	place	VERB
ftr-337	1472	44	in	in	ADP
ftr-337	1472	45	service	service	NOUN
ftr-337	1472	46	after	after	ADP
ftr-337	1472	47	2011	2011	NUM
ftr-337	1472	48	if	if	SCONJ
ftr-337	1472	49	construction	construction	NOUN
ftr-337	1472	50	began	begin	VERB
ftr-337	1472	51	on	on	ADP
ftr-337	1472	52	the	the	DET
ftr-337	1472	53	property	property	NOUN
ftr-337	1472	54	in	in	ADP
ftr-337	1472	55	2009	2009	NUM
ftr-337	1472	56	,	,	PUNCT
ftr-337	1472	57	2010	2010	NUM
ftr-337	1472	58	or	or	CCONJ
ftr-337	1472	59	2011	2011	NUM
ftr-337	1472	60	.	.	PUNCT
ftr-337	1473	1	(	(	PUNCT
ftr-337	1473	2	2	2	X
ftr-337	1473	3	)	)	PUNCT
ftr-337	1473	4	grant	grant	NOUN
ftr-337	1473	5	applications	application	NOUN
ftr-337	1473	6	for	for	ADP
ftr-337	1473	7	all	all	DET
ftr-337	1473	8	property	property	NOUN
ftr-337	1473	9	are	be	AUX
ftr-337	1473	10	due	due	ADJ
ftr-337	1473	11	by	by	ADP
ftr-337	1473	12	october	october	PROPN
ftr-337	1473	13	1	1	NUM
ftr-337	1473	14	,	,	PUNCT
ftr-337	1473	15	2012	2012	NUM
ftr-337	1473	16	.	.	PUNCT
ftr-337	1474	1	(	(	PUNCT
ftr-337	1474	2	3	3	X
ftr-337	1474	3	)	)	PUNCT
ftr-337	1474	4	ownership	ownership	NOUN
ftr-337	1474	5	requirements	requirement	NOUN
ftr-337	1474	6	:	:	PUNCT
ftr-337	1474	7	(	(	PUNCT
ftr-337	1474	8	a	a	X
ftr-337	1474	9	)	)	PUNCT
ftr-337	1474	10	projects	project	NOUN
ftr-337	1474	11	can	can	AUX
ftr-337	1474	12	not	not	PART
ftr-337	1474	13	be	be	AUX
ftr-337	1474	14	owned	own	VERB
ftr-337	1474	15	by	by	ADP
ftr-337	1474	16	government	government	NOUN
ftr-337	1474	17	entities	entity	NOUN
ftr-337	1474	18	or	or	CCONJ
ftr-337	1474	19	tax	tax	NOUN
ftr-337	1474	20	-	-	PUNCT
ftr-337	1474	21	exempt	exempt	ADJ
ftr-337	1474	22	organizations	organization	NOUN
ftr-337	1474	23	or	or	CCONJ
ftr-337	1474	24	foreign	foreign	ADJ
ftr-337	1474	25	persons	person	NOUN
ftr-337	1474	26	or	or	CCONJ
ftr-337	1474	27	entities	entity	NOUN
ftr-337	1474	28	.	.	PUNCT
ftr-337	1475	1	213	213	NUM
ftr-337	1475	2	.	.	PUNCT
ftr-337	1476	1	arra	arra	PROPN
ftr-337	1476	2	2009	2009	NUM
ftr-337	1476	3	,	,	PUNCT
ftr-337	1476	4	supra	supra	PROPN
ftr-337	1476	5	note	note	PROPN
ftr-337	1476	6	28	28	NUM
ftr-337	1476	7	,	,	PUNCT
ftr-337	1476	8	§	§	PROPN
ftr-337	1476	9	1603(a	1603(a	NUM
ftr-337	1476	10	)	)	PUNCT
ftr-337	1476	11	,	,	PUNCT
ftr-337	1476	12	123	123	NUM
ftr-337	1476	13	stat	stat	NOUN
ftr-337	1476	14	.	.	PUNCT
ftr-337	1477	1	at	at	ADP
ftr-337	1477	2	364	364	NUM
ftr-337	1477	3	.	.	PUNCT
ftr-337	1478	1	214	214	NUM
ftr-337	1478	2	.	.	PUNCT
ftr-337	1479	1	general	general	ADJ
ftr-337	1479	2	guidance	guidance	NOUN
ftr-337	1479	3	regarding	regard	VERB
ftr-337	1479	4	the	the	DET
ftr-337	1479	5	grant	grant	NOUN
ftr-337	1479	6	program	program	NOUN
ftr-337	1479	7	is	be	AUX
ftr-337	1479	8	available	available	ADJ
ftr-337	1479	9	on	on	ADP
ftr-337	1479	10	the	the	DET
ftr-337	1479	11	treasury	treasury	PROPN
ftr-337	1479	12	department	department	PROPN
ftr-337	1479	13	’s	’s	PART
ftr-337	1479	14	webpage	webpage	NOUN
ftr-337	1479	15	.	.	PUNCT
ftr-337	1480	1	recovery	recovery	NOUN
ftr-337	1480	2	act	act	PROPN
ftr-337	1480	3	,	,	PUNCT
ftr-337	1480	4	u.s	u.s	PROPN
ftr-337	1480	5	.	.	PROPN
ftr-337	1480	6	dep’t	dep’t	NOUN
ftr-337	1480	7	of	of	ADP
ftr-337	1480	8	the	the	DET
ftr-337	1480	9	treasury	treasury	NOUN
ftr-337	1480	10	,	,	PUNCT
ftr-337	1480	11	http://www.treasury.gov/initiatives/recovery/pages/1603.aspx	http://www.treasury.gov/initiatives/recovery/pages/1603.aspx	PRON
ftr-337	1480	12	(	(	PUNCT
ftr-337	1480	13	last	last	ADJ
ftr-337	1480	14	updated	update	VERB
ftr-337	1480	15	jan	jan	PROPN
ftr-337	1480	16	.	.	PROPN
ftr-337	1480	17	18	18	NUM
ftr-337	1480	18	,	,	PUNCT
ftr-337	1480	19	2011	2011	NUM
ftr-337	1480	20	)	)	PUNCT
ftr-337	1480	21	(	(	PUNCT
ftr-337	1480	22	including	include	VERB
ftr-337	1480	23	program	program	NOUN
ftr-337	1480	24	guidance	guidance	NOUN
ftr-337	1480	25	)	)	PUNCT
ftr-337	1480	26	.	.	PUNCT
ftr-337	1481	1	see	see	VERB
ftr-337	1481	2	u.s	u.s	PROPN
ftr-337	1481	3	.	.	PROPN
ftr-337	1481	4	treasury	treasury	PROPN
ftr-337	1481	5	dep’t	dep’t	NOUN
ftr-337	1481	6	of	of	ADP
ftr-337	1481	7	the	the	DET
ftr-337	1481	8	fiscal	fiscal	ADJ
ftr-337	1481	9	assistant	assistant	NOUN
ftr-337	1481	10	sec’y	sec’y	NOUN
ftr-337	1481	11	,	,	PUNCT
ftr-337	1481	12	payments	payment	NOUN
ftr-337	1481	13	for	for	ADP
ftr-337	1481	14	specified	specify	VERB
ftr-337	1481	15	energy	energy	NOUN
ftr-337	1481	16	property	property	NOUN
ftr-337	1481	17	in	in	ADP
ftr-337	1481	18	lieu	lieu	NOUN
ftr-337	1481	19	of	of	ADP
ftr-337	1481	20	tax	tax	NOUN
ftr-337	1481	21	credits	credit	NOUN
ftr-337	1481	22	under	under	ADP
ftr-337	1481	23	the	the	DET
ftr-337	1481	24	american	american	ADJ
ftr-337	1481	25	recovery	recovery	NOUN
ftr-337	1481	26	and	and	CCONJ
ftr-337	1481	27	reinvestment	reinvestment	NOUN
ftr-337	1481	28	act	act	NOUN
ftr-337	1481	29	of	of	ADP
ftr-337	1481	30	2009	2009	NUM
ftr-337	1481	31	,	,	PUNCT
ftr-337	1481	32	at	at	ADP
ftr-337	1481	33	2	2	NUM
ftr-337	1481	34	(	(	PUNCT
ftr-337	1481	35	rev	rev	X
ftr-337	1481	36	.	.	PROPN
ftr-337	1481	37	2011	2011	NUM
ftr-337	1481	38	)	)	PUNCT
ftr-337	1482	1	[	[	X
ftr-337	1482	2	hereinafter	hereinafter	NOUN
ftr-337	1482	3	treasury	treasury	PROPN
ftr-337	1482	4	dep’t	dep’t	PROPN
ftr-337	1482	5	,	,	PUNCT
ftr-337	1482	6	program	program	NOUN
ftr-337	1482	7	guidance	guidance	NOUN
ftr-337	1482	8	]	]	X
ftr-337	1482	9	,	,	PUNCT
ftr-337	1482	10	http://www	http://www	PROPN
ftr-337	1482	11	.	.	PROPN
ftr-337	1483	1	treasury.gov/initiatives/recovery/documents/b%20guidance%203-29-11%20revised	treasury.gov/initiatives/recovery/documents/b%20guidance%203-29-11%20revise	VERB
ftr-337	1483	2	%	%	NOUN
ftr-337	1483	3	20(2)%20clean.pdf	20(2)%20clean.pdf	NUM
ftr-337	1483	4	,	,	PUNCT
ftr-337	1483	5	for	for	ADP
ftr-337	1483	6	the	the	DET
ftr-337	1483	7	most	most	ADV
ftr-337	1483	8	recent	recent	ADJ
ftr-337	1483	9	version	version	NOUN
ftr-337	1483	10	of	of	ADP
ftr-337	1483	11	the	the	DET
ftr-337	1483	12	program	program	NOUN
ftr-337	1483	13	guidance	guidance	NOUN
ftr-337	1483	14	for	for	ADP
ftr-337	1483	15	the	the	DET
ftr-337	1483	16	section	section	NOUN
ftr-337	1483	17	1603	1603	NUM
ftr-337	1483	18	grant	grant	NOUN
ftr-337	1483	19	.	.	PUNCT
ftr-337	1484	1	686	686	NUM
ftr-337	1484	2	florida	florida	PROPN
ftr-337	1484	3	tax	tax	NOUN
ftr-337	1484	4	review	review	NOUN
ftr-337	1484	5	[	[	X
ftr-337	1484	6	vol.12:9	vol.12:9	X
ftr-337	1484	7	(	(	PUNCT
ftr-337	1484	8	b	b	NOUN
ftr-337	1484	9	)	)	PUNCT
ftr-337	1484	10	projects	project	NOUN
ftr-337	1484	11	also	also	ADV
ftr-337	1484	12	can	can	AUX
ftr-337	1484	13	not	not	PART
ftr-337	1484	14	be	be	AUX
ftr-337	1484	15	owned	own	VERB
ftr-337	1484	16	by	by	ADP
ftr-337	1484	17	any	any	DET
ftr-337	1484	18	partnership	partnership	NOUN
ftr-337	1484	19	or	or	CCONJ
ftr-337	1484	20	other	other	ADJ
ftr-337	1484	21	pass	pass	NOUN
ftr-337	1484	22	-	-	PUNCT
ftr-337	1484	23	through	through	NOUN
ftr-337	1484	24	which	which	PRON
ftr-337	1484	25	has	have	AUX
ftr-337	1484	26	disqualified	disqualify	VERB
ftr-337	1484	27	partners	partner	NOUN
ftr-337	1484	28	(	(	PUNCT
ftr-337	1484	29	e.g.	e.g.	ADV
ftr-337	1484	30	,	,	PUNCT
ftr-337	1484	31	tax	tax	NOUN
ftr-337	1484	32	-	-	PUNCT
ftr-337	1484	33	exempt	exempt	ADJ
ftr-337	1484	34	owners	owner	NOUN
ftr-337	1484	35	)	)	PUNCT
ftr-337	1484	36	.	.	PUNCT
ftr-337	1485	1	(	(	PUNCT
ftr-337	1485	2	c	c	X
ftr-337	1485	3	)	)	PUNCT
ftr-337	1485	4	disqualified	disqualify	VERB
ftr-337	1485	5	persons	person	NOUN
ftr-337	1485	6	,	,	PUNCT
ftr-337	1485	7	however	however	ADV
ftr-337	1485	8	,	,	PUNCT
ftr-337	1485	9	can	can	AUX
ftr-337	1485	10	own	own	VERB
ftr-337	1485	11	interests	interest	NOUN
ftr-337	1485	12	in	in	ADP
ftr-337	1485	13	projects	project	NOUN
ftr-337	1485	14	if	if	SCONJ
ftr-337	1485	15	they	they	PRON
ftr-337	1485	16	do	do	VERB
ftr-337	1485	17	so	so	ADV
ftr-337	1485	18	through	through	ADP
ftr-337	1485	19	taxable	taxable	ADJ
ftr-337	1485	20	subchapter	subchapter	NOUN
ftr-337	1485	21	c	c	NOUN
ftr-337	1485	22	corporations	corporation	NOUN
ftr-337	1485	23	.	.	PUNCT
ftr-337	1486	1	(	(	PUNCT
ftr-337	1486	2	4	4	X
ftr-337	1486	3	)	)	PUNCT
ftr-337	1486	4	additional	additional	ADJ
ftr-337	1486	5	rules	rule	NOUN
ftr-337	1486	6	and	and	CCONJ
ftr-337	1486	7	tests	test	NOUN
ftr-337	1486	8	apply	apply	VERB
ftr-337	1486	9	in	in	ADP
ftr-337	1486	10	determining	determine	VERB
ftr-337	1486	11	whether	whether	SCONJ
ftr-337	1486	12	construction	construction	NOUN
ftr-337	1486	13	has	have	AUX
ftr-337	1486	14	begun	begin	VERB
ftr-337	1486	15	for	for	ADP
ftr-337	1486	16	grant	grant	NOUN
ftr-337	1486	17	purposes	purpose	NOUN
ftr-337	1486	18	.	.	PUNCT
ftr-337	1487	1	(	(	PUNCT
ftr-337	1487	2	5	5	X
ftr-337	1487	3	)	)	PUNCT
ftr-337	1487	4	the	the	DET
ftr-337	1487	5	grant	grant	NOUN
ftr-337	1487	6	is	be	AUX
ftr-337	1487	7	subject	subject	ADJ
ftr-337	1487	8	to	to	ADP
ftr-337	1487	9	recapture	recapture	VERB
ftr-337	1487	10	under	under	ADP
ftr-337	1487	11	“	"	PUNCT
ftr-337	1487	12	rules	rule	NOUN
ftr-337	1487	13	similar	similar	ADJ
ftr-337	1487	14	to	to	ADP
ftr-337	1487	15	the	the	DET
ftr-337	1487	16	rules	rule	NOUN
ftr-337	1487	17	of	of	ADP
ftr-337	1487	18	section	section	NOUN
ftr-337	1487	19	50	50	NUM
ftr-337	1487	20	.	.	PUNCT
ftr-337	1487	21	”	"	PUNCT
ftr-337	1488	1	it	it	PRON
ftr-337	1488	2	is	be	AUX
ftr-337	1488	3	clear	clear	ADJ
ftr-337	1488	4	that	that	SCONJ
ftr-337	1488	5	,	,	PUNCT
ftr-337	1488	6	in	in	ADP
ftr-337	1488	7	enacting	enact	VERB
ftr-337	1488	8	the	the	DET
ftr-337	1488	9	grant	grant	NOUN
ftr-337	1488	10	program	program	NOUN
ftr-337	1488	11	,	,	PUNCT
ftr-337	1488	12	congress	congress	PROPN
ftr-337	1488	13	intended	intend	VERB
ftr-337	1488	14	to	to	PART
ftr-337	1488	15	hone	hone	VERB
ftr-337	1488	16	to	to	ADP
ftr-337	1488	17	the	the	DET
ftr-337	1488	18	principles	principle	NOUN
ftr-337	1488	19	in	in	ADP
ftr-337	1488	20	place	place	NOUN
ftr-337	1488	21	governing	govern	VERB
ftr-337	1488	22	the	the	DET
ftr-337	1488	23	production	production	NOUN
ftr-337	1488	24	tax	tax	NOUN
ftr-337	1488	25	credit	credit	NOUN
ftr-337	1488	26	and	and	CCONJ
ftr-337	1488	27	energy	energy	NOUN
ftr-337	1488	28	credit	credit	NOUN
ftr-337	1488	29	.	.	PUNCT
ftr-337	1489	1	the	the	DET
ftr-337	1489	2	conference	conference	NOUN
ftr-337	1489	3	report	report	NOUN
ftr-337	1489	4	states	state	VERB
ftr-337	1489	5	that	that	SCONJ
ftr-337	1489	6	“	"	PUNCT
ftr-337	1489	7	[	[	X
ftr-337	1489	8	t]he	t]he	ADV
ftr-337	1489	9	grant	grant	NOUN
ftr-337	1489	10	may	may	AUX
ftr-337	1489	11	be	be	AUX
ftr-337	1489	12	paid	pay	VERB
ftr-337	1489	13	to	to	ADP
ftr-337	1489	14	whichever	whichever	DET
ftr-337	1489	15	party	party	NOUN
ftr-337	1489	16	would	would	AUX
ftr-337	1489	17	have	have	AUX
ftr-337	1489	18	been	be	AUX
ftr-337	1489	19	entitled	entitle	VERB
ftr-337	1489	20	to	to	ADP
ftr-337	1489	21	a	a	DET
ftr-337	1489	22	credit	credit	NOUN
ftr-337	1489	23	under	under	ADP
ftr-337	1489	24	section	section	NOUN
ftr-337	1489	25	48	48	NUM
ftr-337	1489	26	or	or	CCONJ
ftr-337	1489	27	section	section	NOUN
ftr-337	1489	28	45	45	NUM
ftr-337	1489	29	,	,	PUNCT
ftr-337	1489	30	as	as	SCONJ
ftr-337	1489	31	the	the	DET
ftr-337	1489	32	case	case	NOUN
ftr-337	1489	33	may	may	AUX
ftr-337	1489	34	be	be	AUX
ftr-337	1489	35	.	.	PUNCT
ftr-337	1489	36	”	"	PUNCT
ftr-337	1490	1	215	215	NUM
ftr-337	1490	2	elsewhere	elsewhere	ADV
ftr-337	1490	3	the	the	DET
ftr-337	1490	4	conference	conference	NOUN
ftr-337	1490	5	report	report	NOUN
ftr-337	1490	6	states	state	VERB
ftr-337	1490	7	“	"	PUNCT
ftr-337	1490	8	[	[	X
ftr-337	1490	9	i]t	i]t	PROPN
ftr-337	1490	10	is	be	AUX
ftr-337	1490	11	intended	intend	VERB
ftr-337	1490	12	that	that	SCONJ
ftr-337	1490	13	the	the	DET
ftr-337	1490	14	grant	grant	NOUN
ftr-337	1490	15	provision	provision	NOUN
ftr-337	1490	16	mimic	mimic	VERB
ftr-337	1490	17	the	the	DET
ftr-337	1490	18	operation	operation	NOUN
ftr-337	1490	19	of	of	ADP
ftr-337	1490	20	the	the	DET
ftr-337	1490	21	credit	credit	NOUN
ftr-337	1490	22	under	under	ADP
ftr-337	1490	23	section	section	NOUN
ftr-337	1490	24	48	48	NUM
ftr-337	1490	25	.	.	PUNCT
ftr-337	1491	1	for	for	ADP
ftr-337	1491	2	example	example	NOUN
ftr-337	1491	3	,	,	PUNCT
ftr-337	1491	4	the	the	DET
ftr-337	1491	5	amount	amount	NOUN
ftr-337	1491	6	of	of	ADP
ftr-337	1491	7	the	the	DET
ftr-337	1491	8	grant	grant	NOUN
ftr-337	1491	9	is	be	AUX
ftr-337	1491	10	not	not	PART
ftr-337	1491	11	includable	includable	ADJ
ftr-337	1491	12	in	in	ADP
ftr-337	1491	13	gross	gross	ADJ
ftr-337	1491	14	income	income	NOUN
ftr-337	1491	15	.	.	PUNCT
ftr-337	1491	16	”	"	PUNCT
ftr-337	1492	1	216	216	NUM
ftr-337	1492	2	nonetheless	nonetheless	ADV
ftr-337	1492	3	,	,	PUNCT
ftr-337	1492	4	while	while	SCONJ
ftr-337	1492	5	as	as	ADP
ftr-337	1492	6	an	an	DET
ftr-337	1492	7	example	example	NOUN
ftr-337	1492	8	only	only	ADV
ftr-337	1492	9	a	a	DET
ftr-337	1492	10	“	"	PUNCT
ftr-337	1492	11	taxpayer	taxpayer	NOUN
ftr-337	1492	12	”	"	PUNCT
ftr-337	1492	13	can	can	AUX
ftr-337	1492	14	claim	claim	VERB
ftr-337	1492	15	a	a	DET
ftr-337	1492	16	credit	credit	NOUN
ftr-337	1492	17	under	under	ADP
ftr-337	1492	18	section	section	NOUN
ftr-337	1492	19	45	45	NUM
ftr-337	1492	20	and	and	CCONJ
ftr-337	1492	21	the	the	DET
ftr-337	1492	22	production	production	NOUN
ftr-337	1492	23	tax	tax	NOUN
ftr-337	1492	24	credit	credit	NOUN
ftr-337	1492	25	,	,	PUNCT
ftr-337	1492	26	in	in	ADP
ftr-337	1492	27	turn	turn	NOUN
ftr-337	1492	28	,	,	PUNCT
ftr-337	1492	29	is	be	AUX
ftr-337	1492	30	computed	compute	VERB
ftr-337	1492	31	based	base	VERB
ftr-337	1492	32	on	on	ADP
ftr-337	1492	33	the	the	DET
ftr-337	1492	34	amount	amount	NOUN
ftr-337	1492	35	of	of	ADP
ftr-337	1492	36	electricity	electricity	NOUN
ftr-337	1492	37	sold	sell	VERB
ftr-337	1492	38	by	by	ADP
ftr-337	1492	39	“	"	PUNCT
ftr-337	1492	40	the	the	DET
ftr-337	1492	41	taxpayer	taxpayer	NOUN
ftr-337	1492	42	,	,	PUNCT
ftr-337	1492	43	”	"	PUNCT
ftr-337	1492	44	at	at	ADP
ftr-337	1492	45	least	least	ADV
ftr-337	1492	46	one	one	NUM
ftr-337	1492	47	commentator	commentator	NOUN
ftr-337	1492	48	has	have	AUX
ftr-337	1492	49	suggested	suggest	VERB
ftr-337	1492	50	it	it	PRON
ftr-337	1492	51	is	be	AUX
ftr-337	1492	52	less	less	ADJ
ftr-337	1492	53	than	than	ADP
ftr-337	1492	54	clear	clear	ADJ
ftr-337	1492	55	whether	whether	SCONJ
ftr-337	1492	56	an	an	DET
ftr-337	1492	57	applicant	applicant	NOUN
ftr-337	1492	58	for	for	ADP
ftr-337	1492	59	a	a	DET
ftr-337	1492	60	cash	cash	NOUN
ftr-337	1492	61	grant	grant	NOUN
ftr-337	1492	62	under	under	ADP
ftr-337	1492	63	arra	arra	PROPN
ftr-337	1492	64	section	section	PROPN
ftr-337	1492	65	1603	1603	NUM
ftr-337	1492	66	necessarily	necessarily	ADV
ftr-337	1492	67	has	have	VERB
ftr-337	1492	68	to	to	PART
ftr-337	1492	69	be	be	AUX
ftr-337	1492	70	“	"	PUNCT
ftr-337	1492	71	the	the	DET
ftr-337	1492	72	taxpayer	taxpayer	NOUN
ftr-337	1492	73	.	.	PUNCT
ftr-337	1492	74	”	"	PUNCT
ftr-337	1493	1	217	217	NUM
ftr-337	1493	2	in	in	ADP
ftr-337	1493	3	fact	fact	NOUN
ftr-337	1493	4	the	the	DET
ftr-337	1493	5	commentator	commentator	NOUN
ftr-337	1493	6	makes	make	VERB
ftr-337	1493	7	a	a	DET
ftr-337	1493	8	suggestion	suggestion	NOUN
ftr-337	1493	9	,	,	PUNCT
ftr-337	1493	10	which	which	PRON
ftr-337	1493	11	is	be	AUX
ftr-337	1493	12	somewhat	somewhat	ADV
ftr-337	1493	13	intriguing	intriguing	ADJ
ftr-337	1493	14	in	in	ADP
ftr-337	1493	15	relation	relation	NOUN
ftr-337	1493	16	to	to	ADP
ftr-337	1493	17	the	the	DET
ftr-337	1493	18	thesis	thesis	NOUN
ftr-337	1493	19	of	of	ADP
ftr-337	1493	20	this	this	DET
ftr-337	1493	21	article	article	NOUN
ftr-337	1493	22	,	,	PUNCT
ftr-337	1493	23	that	that	SCONJ
ftr-337	1493	24	a	a	DET
ftr-337	1493	25	person	person	NOUN
ftr-337	1493	26	placing	place	VERB
ftr-337	1493	27	property	property	NOUN
ftr-337	1493	28	in	in	ADP
ftr-337	1493	29	service	service	NOUN
ftr-337	1493	30	and	and	CCONJ
ftr-337	1493	31	holding	hold	VERB
ftr-337	1493	32	legal	legal	ADJ
ftr-337	1493	33	title	title	NOUN
ftr-337	1493	34	to	to	ADP
ftr-337	1493	35	the	the	DET
ftr-337	1493	36	property	property	NOUN
ftr-337	1493	37	arguably	arguably	ADV
ftr-337	1493	38	may	may	AUX
ftr-337	1493	39	be	be	AUX
ftr-337	1493	40	eligible	eligible	ADJ
ftr-337	1493	41	for	for	ADP
ftr-337	1493	42	a	a	DET
ftr-337	1493	43	section	section	NOUN
ftr-337	1493	44	1603	1603	NUM
ftr-337	1493	45	grant	grant	NOUN
ftr-337	1493	46	even	even	ADV
ftr-337	1493	47	where	where	SCONJ
ftr-337	1493	48	“	"	PUNCT
ftr-337	1493	49	a	a	DET
ftr-337	1493	50	second	second	ADJ
ftr-337	1493	51	person	person	NOUN
ftr-337	1493	52	has	have	VERB
ftr-337	1493	53	a	a	DET
ftr-337	1493	54	bundle	bundle	NOUN
ftr-337	1493	55	of	of	ADP
ftr-337	1493	56	economic	economic	ADJ
ftr-337	1493	57	rights	right	NOUN
ftr-337	1493	58	and	and	CCONJ
ftr-337	1493	59	obligations	obligation	NOUN
ftr-337	1493	60	with	with	ADP
ftr-337	1493	61	respect	respect	NOUN
ftr-337	1493	62	to	to	ADP
ftr-337	1493	63	the	the	DET
ftr-337	1493	64	property	property	NOUN
ftr-337	1493	65	that	that	PRON
ftr-337	1493	66	cause	cause	VERB
ftr-337	1493	67	that	that	DET
ftr-337	1493	68	second	second	ADJ
ftr-337	1493	69	person	person	NOUN
ftr-337	1493	70	to	to	PART
ftr-337	1493	71	be	be	AUX
ftr-337	1493	72	treated	treat	VERB
ftr-337	1493	73	as	as	ADP
ftr-337	1493	74	the	the	DET
ftr-337	1493	75	owner	owner	NOUN
ftr-337	1493	76	of	of	ADP
ftr-337	1493	77	the	the	DET
ftr-337	1493	78	property	property	NOUN
ftr-337	1493	79	for	for	ADP
ftr-337	1493	80	federal	federal	ADJ
ftr-337	1493	81	income	income	NOUN
ftr-337	1493	82	tax	tax	NOUN
ftr-337	1493	83	purposes	purpose	NOUN
ftr-337	1493	84	.	.	PUNCT
ftr-337	1493	85	”	"	PUNCT
ftr-337	1494	1	218	218	NUM
ftr-337	1494	2	in	in	ADP
ftr-337	1494	3	any	any	DET
ftr-337	1494	4	event	event	NOUN
ftr-337	1494	5	,	,	PUNCT
ftr-337	1494	6	as	as	SCONJ
ftr-337	1494	7	discussed	discuss	VERB
ftr-337	1494	8	in	in	ADP
ftr-337	1494	9	part	part	NOUN
ftr-337	1494	10	iii	iii	NOUN
ftr-337	1494	11	below	below	ADV
ftr-337	1494	12	,	,	PUNCT
ftr-337	1494	13	as	as	ADP
ftr-337	1494	14	a	a	DET
ftr-337	1494	15	practical	practical	ADJ
ftr-337	1494	16	matter	matter	NOUN
ftr-337	1494	17	,	,	PUNCT
ftr-337	1494	18	it	it	PRON
ftr-337	1494	19	does	do	AUX
ftr-337	1494	20	not	not	PART
ftr-337	1494	21	seem	seem	VERB
ftr-337	1494	22	industry	industry	NOUN
ftr-337	1494	23	participants	participant	NOUN
ftr-337	1494	24	and	and	CCONJ
ftr-337	1494	25	their	their	PRON
ftr-337	1494	26	advisors	advisor	NOUN
ftr-337	1494	27	are	be	AUX
ftr-337	1494	28	taking	take	VERB
ftr-337	1494	29	such	such	DET
ftr-337	1494	30	a	a	DET
ftr-337	1494	31	215	215	NUM
ftr-337	1494	32	.	.	PUNCT
ftr-337	1495	1	h.r	h.r	PROPN
ftr-337	1495	2	.	.	PROPN
ftr-337	1495	3	rep	rep	PROPN
ftr-337	1495	4	.	.	PROPN
ftr-337	1496	1	no	no	PROPN
ftr-337	1496	2	.	.	NOUN
ftr-337	1496	3	111	111	NUM
ftr-337	1496	4	-	-	SYM
ftr-337	1496	5	16	16	NUM
ftr-337	1496	6	,	,	PUNCT
ftr-337	1496	7	at	at	ADP
ftr-337	1496	8	621	621	NUM
ftr-337	1496	9	(	(	PUNCT
ftr-337	1496	10	2009	2009	NUM
ftr-337	1496	11	)	)	PUNCT
ftr-337	1496	12	;	;	PUNCT
ftr-337	1496	13	see	see	VERB
ftr-337	1496	14	jct	jct	PROPN
ftr-337	1496	15	,	,	PUNCT
ftr-337	1496	16	general	general	ADJ
ftr-337	1496	17	explanation	explanation	NOUN
ftr-337	1496	18	,	,	PUNCT
ftr-337	1496	19	supra	supra	PROPN
ftr-337	1496	20	note	note	NOUN
ftr-337	1496	21	208	208	NUM
ftr-337	1496	22	,	,	PUNCT
ftr-337	1496	23	at	at	ADP
ftr-337	1496	24	110	110	NUM
ftr-337	1496	25	.	.	PUNCT
ftr-337	1497	1	216	216	NUM
ftr-337	1497	2	.	.	PUNCT
ftr-337	1498	1	jct	jct	PROPN
ftr-337	1498	2	,	,	PUNCT
ftr-337	1498	3	general	general	ADJ
ftr-337	1498	4	explanation	explanation	NOUN
ftr-337	1498	5	,	,	PUNCT
ftr-337	1498	6	supra	supra	PROPN
ftr-337	1498	7	note	note	NOUN
ftr-337	1498	8	208	208	NUM
ftr-337	1498	9	,	,	PUNCT
ftr-337	1498	10	at	at	ADP
ftr-337	1498	11	110	110	NUM
ftr-337	1498	12	.	.	PUNCT
ftr-337	1499	1	217	217	NUM
ftr-337	1499	2	.	.	PUNCT
ftr-337	1500	1	neil	neil	PROPN
ftr-337	1500	2	d.	d.	PROPN
ftr-337	1500	3	kimmelfield	kimmelfield	PROPN
ftr-337	1500	4	,	,	PUNCT
ftr-337	1500	5	grants	grant	NOUN
ftr-337	1500	6	in	in	ADP
ftr-337	1500	7	lieu	lieu	NOUN
ftr-337	1500	8	of	of	ADP
ftr-337	1500	9	tax	tax	NOUN
ftr-337	1500	10	credits	credit	NOUN
ftr-337	1500	11	under	under	ADP
ftr-337	1500	12	the	the	DET
ftr-337	1500	13	recovery	recovery	NOUN
ftr-337	1500	14	act	act	NOUN
ftr-337	1500	15	—	—	PUNCT
ftr-337	1500	16	a	a	DET
ftr-337	1500	17	square	square	ADJ
ftr-337	1500	18	peg	peg	NOUN
ftr-337	1500	19	in	in	ADP
ftr-337	1500	20	a	a	DET
ftr-337	1500	21	round	round	ADJ
ftr-337	1500	22	hole	hole	NOUN
ftr-337	1500	23	,	,	PUNCT
ftr-337	1500	24	112	112	NUM
ftr-337	1500	25	j.	j.	NOUN
ftr-337	1500	26	of	of	ADP
ftr-337	1500	27	tax’n	tax’n	NUM
ftr-337	1500	28	21	21	NUM
ftr-337	1500	29	,	,	PUNCT
ftr-337	1500	30	28	28	NUM
ftr-337	1500	31	(	(	PUNCT
ftr-337	1500	32	2010	2010	NUM
ftr-337	1500	33	)	)	PUNCT
ftr-337	1501	1	[	[	X
ftr-337	1501	2	hereinafter	hereinafter	NOUN
ftr-337	1501	3	kimmelfield	kimmelfield	NOUN
ftr-337	1501	4	,	,	PUNCT
ftr-337	1501	5	grants	grant	NOUN
ftr-337	1501	6	in	in	ADP
ftr-337	1501	7	lieu	lieu	NOUN
ftr-337	1501	8	of	of	ADP
ftr-337	1501	9	tax	tax	NOUN
ftr-337	1501	10	credits	credit	NOUN
ftr-337	1501	11	]	]	PUNCT
ftr-337	1501	12	.	.	PUNCT
ftr-337	1502	1	218	218	NUM
ftr-337	1502	2	.	.	PUNCT
ftr-337	1503	1	i	i	PRON
ftr-337	1503	2	d.	d.	PROPN
ftr-337	1503	3	the	the	DET
ftr-337	1503	4	author	author	NOUN
ftr-337	1503	5	asks	ask	VERB
ftr-337	1503	6	whether	whether	SCONJ
ftr-337	1503	7	“	"	PUNCT
ftr-337	1503	8	if	if	SCONJ
ftr-337	1503	9	treasury	treasury	PROPN
ftr-337	1503	10	chooses	choose	VERB
ftr-337	1503	11	to	to	PART
ftr-337	1503	12	issue	issue	VERB
ftr-337	1503	13	a	a	DET
ftr-337	1503	14	grant	grant	NOUN
ftr-337	1503	15	to	to	ADP
ftr-337	1503	16	an	an	DET
ftr-337	1503	17	applicant	applicant	NOUN
ftr-337	1503	18	with	with	ADP
ftr-337	1503	19	respect	respect	NOUN
ftr-337	1503	20	to	to	ADP
ftr-337	1503	21	an	an	DET
ftr-337	1503	22	eligible	eligible	ADJ
ftr-337	1503	23	property	property	NOUN
ftr-337	1503	24	without	without	ADP
ftr-337	1503	25	first	first	ADV
ftr-337	1503	26	asking	ask	VERB
ftr-337	1503	27	whether	whether	SCONJ
ftr-337	1503	28	a	a	DET
ftr-337	1503	29	person	person	NOUN
ftr-337	1503	30	other	other	ADJ
ftr-337	1503	31	than	than	ADP
ftr-337	1503	32	the	the	DET
ftr-337	1503	33	applicant	applicant	NOUN
ftr-337	1503	34	has	have	VERB
ftr-337	1503	35	the	the	DET
ftr-337	1503	36	benefits	benefit	NOUN
ftr-337	1503	37	and	and	CCONJ
ftr-337	1503	38	burdens	burden	NOUN
ftr-337	1503	39	of	of	ADP
ftr-337	1503	40	ownership	ownership	NOUN
ftr-337	1503	41	of	of	ADP
ftr-337	1503	42	the	the	DET
ftr-337	1503	43	property	property	NOUN
ftr-337	1503	44	,	,	PUNCT
ftr-337	1503	45	is	be	AUX
ftr-337	1503	46	it	it	PRON
ftr-337	1503	47	appropriate	appropriate	ADJ
ftr-337	1503	48	for	for	SCONJ
ftr-337	1503	49	a	a	DET
ftr-337	1503	50	court	court	NOUN
ftr-337	1503	51	to	to	PART
ftr-337	1503	52	pursue	pursue	VERB
ftr-337	1503	53	that	that	DET
ftr-337	1503	54	inquiry	inquiry	NOUN
ftr-337	1503	55	if	if	SCONJ
ftr-337	1503	56	treasury	treasury	PROPN
ftr-337	1503	57	later	later	ADV
ftr-337	1503	58	seeks	seek	VERB
ftr-337	1503	59	return	return	NOUN
ftr-337	1503	60	of	of	ADP
ftr-337	1503	61	the	the	DET
ftr-337	1503	62	grant	grant	NOUN
ftr-337	1503	63	proceeds	proceed	NOUN
ftr-337	1503	64	?	?	PUNCT
ftr-337	1503	65	”	"	PUNCT
ftr-337	1504	1	i	i	PRON
ftr-337	1504	2	d.	d.	PROPN
ftr-337	1504	3	2012	2012	NUM
ftr-337	1504	4	]	]	PUNCT
ftr-337	1504	5	monetization	monetization	NOUN
ftr-337	1504	6	of	of	ADP
ftr-337	1504	7	business	business	NOUN
ftr-337	1504	8	tax	tax	NOUN
ftr-337	1504	9	credits	credit	NOUN
ftr-337	1504	10	687	687	NUM
ftr-337	1504	11	formalistic	formalistic	ADJ
ftr-337	1504	12	view	view	NOUN
ftr-337	1504	13	in	in	ADP
ftr-337	1504	14	connection	connection	NOUN
ftr-337	1504	15	with	with	ADP
ftr-337	1504	16	grant	grant	NOUN
ftr-337	1504	17	applications	application	NOUN
ftr-337	1504	18	.	.	PUNCT
ftr-337	1505	1	without	without	ADP
ftr-337	1505	2	more	more	ADJ
ftr-337	1505	3	,	,	PUNCT
ftr-337	1505	4	then	then	ADV
ftr-337	1505	5	,	,	PUNCT
ftr-337	1505	6	the	the	DET
ftr-337	1505	7	recipient	recipient	NOUN
ftr-337	1505	8	of	of	ADP
ftr-337	1505	9	the	the	DET
ftr-337	1505	10	grant	grant	NOUN
ftr-337	1505	11	generally	generally	ADV
ftr-337	1505	12	would	would	AUX
ftr-337	1505	13	be	be	AUX
ftr-337	1505	14	the	the	DET
ftr-337	1505	15	party	party	NOUN
ftr-337	1505	16	that	that	PRON
ftr-337	1505	17	will	will	AUX
ftr-337	1505	18	be	be	AUX
ftr-337	1505	19	claiming	claim	VERB
ftr-337	1505	20	macrs	macrs	NOUN
ftr-337	1505	21	deductions	deduction	NOUN
ftr-337	1505	22	with	with	ADP
ftr-337	1505	23	respect	respect	NOUN
ftr-337	1505	24	to	to	ADP
ftr-337	1505	25	the	the	DET
ftr-337	1505	26	qualifying	qualifying	NOUN
ftr-337	1505	27	property	property	NOUN
ftr-337	1505	28	.	.	PUNCT
ftr-337	1506	1	exceptions	exception	NOUN
ftr-337	1506	2	to	to	ADP
ftr-337	1506	3	this	this	PRON
ftr-337	1506	4	would	would	AUX
ftr-337	1506	5	include	include	VERB
ftr-337	1506	6	the	the	DET
ftr-337	1506	7	lease	lease	NOUN
ftr-337	1506	8	context	context	NOUN
ftr-337	1506	9	where	where	SCONJ
ftr-337	1506	10	the	the	DET
ftr-337	1506	11	lessor	lessor	NOUN
ftr-337	1506	12	cedes	cede	VERB
ftr-337	1506	13	the	the	DET
ftr-337	1506	14	grant	grant	NOUN
ftr-337	1506	15	to	to	ADP
ftr-337	1506	16	the	the	DET
ftr-337	1506	17	lessee	lessee	NOUN
ftr-337	1506	18	.	.	PUNCT
ftr-337	1507	1	(	(	PUNCT
ftr-337	1507	2	section	section	NOUN
ftr-337	1507	3	iii	iii	PROPN
ftr-337	1507	4	of	of	ADP
ftr-337	1507	5	the	the	DET
ftr-337	1507	6	program	program	NOUN
ftr-337	1507	7	guidance	guidance	NOUN
ftr-337	1507	8	provides	provide	VERB
ftr-337	1507	9	that	that	SCONJ
ftr-337	1507	10	an	an	DET
ftr-337	1507	11	applicant	applicant	NOUN
ftr-337	1507	12	eligible	eligible	ADJ
ftr-337	1507	13	for	for	ADP
ftr-337	1507	14	the	the	DET
ftr-337	1507	15	grant	grant	NOUN
ftr-337	1507	16	“	"	PUNCT
ftr-337	1507	17	must	must	AUX
ftr-337	1507	18	be	be	AUX
ftr-337	1507	19	the	the	DET
ftr-337	1507	20	owner	owner	NOUN
ftr-337	1507	21	or	or	CCONJ
ftr-337	1507	22	lessee	lessee	NOUN
ftr-337	1507	23	of	of	ADP
ftr-337	1507	24	the	the	DET
ftr-337	1507	25	property	property	NOUN
ftr-337	1507	26	and	and	CCONJ
ftr-337	1507	27	must	must	AUX
ftr-337	1507	28	have	have	AUX
ftr-337	1507	29	originally	originally	ADV
ftr-337	1507	30	placed	place	VERB
ftr-337	1507	31	the	the	DET
ftr-337	1507	32	property	property	NOUN
ftr-337	1507	33	in	in	ADP
ftr-337	1507	34	service	service	NOUN
ftr-337	1507	35	.	.	PUNCT
ftr-337	1507	36	”	"	PUNCT
ftr-337	1508	1	219	219	NUM
ftr-337	1508	2	)	)	PUNCT
ftr-337	1508	3	also	also	ADV
ftr-337	1508	4	,	,	PUNCT
ftr-337	1508	5	in	in	ADP
ftr-337	1508	6	the	the	DET
ftr-337	1508	7	partnership	partnership	NOUN
ftr-337	1508	8	context	context	NOUN
ftr-337	1508	9	,	,	PUNCT
ftr-337	1508	10	there	there	PRON
ftr-337	1508	11	likely	likely	ADV
ftr-337	1508	12	will	will	AUX
ftr-337	1508	13	be	be	AUX
ftr-337	1508	14	a	a	DET
ftr-337	1508	15	fair	fair	ADJ
ftr-337	1508	16	amount	amount	NOUN
ftr-337	1508	17	of	of	ADP
ftr-337	1508	18	flexibility	flexibility	NOUN
ftr-337	1508	19	as	as	ADP
ftr-337	1508	20	to	to	ADP
ftr-337	1508	21	how	how	SCONJ
ftr-337	1508	22	the	the	DET
ftr-337	1508	23	grant	grant	NOUN
ftr-337	1508	24	is	be	AUX
ftr-337	1508	25	distributed	distribute	VERB
ftr-337	1508	26	among	among	ADP
ftr-337	1508	27	the	the	DET
ftr-337	1508	28	partners	partner	NOUN
ftr-337	1508	29	.	.	PUNCT
ftr-337	1509	1	220	220	NUM
ftr-337	1509	2	it	it	PRON
ftr-337	1509	3	also	also	ADV
ftr-337	1509	4	should	should	AUX
ftr-337	1509	5	be	be	AUX
ftr-337	1509	6	possible	possible	ADJ
ftr-337	1509	7	,	,	PUNCT
ftr-337	1509	8	using	use	VERB
ftr-337	1509	9	the	the	DET
ftr-337	1509	10	partnership	partnership	NOUN
ftr-337	1509	11	form	form	NOUN
ftr-337	1509	12	,	,	PUNCT
ftr-337	1509	13	for	for	SCONJ
ftr-337	1509	14	a	a	DET
ftr-337	1509	15	developer	developer	NOUN
ftr-337	1509	16	to	to	PART
ftr-337	1509	17	construct	construct	VERB
ftr-337	1509	18	qualified	qualified	ADJ
ftr-337	1509	19	property	property	NOUN
ftr-337	1509	20	,	,	PUNCT
ftr-337	1509	21	place	place	VERB
ftr-337	1509	22	it	it	PRON
ftr-337	1509	23	in	in	ADP
ftr-337	1509	24	service	service	NOUN
ftr-337	1509	25	,	,	PUNCT
ftr-337	1509	26	and	and	CCONJ
ftr-337	1509	27	thereafter	thereafter	ADV
ftr-337	1509	28	locate	locate	ADJ
ftr-337	1509	29	investors	investor	NOUN
ftr-337	1509	30	to	to	PART
ftr-337	1509	31	purchase	purchase	VERB
ftr-337	1509	32	interests	interest	NOUN
ftr-337	1509	33	in	in	ADP
ftr-337	1509	34	the	the	DET
ftr-337	1509	35	partnership	partnership	NOUN
ftr-337	1509	36	.	.	PUNCT
ftr-337	1510	1	the	the	DET
ftr-337	1510	2	partnership	partnership	NOUN
ftr-337	1510	3	,	,	PUNCT
ftr-337	1510	4	as	as	ADP
ftr-337	1510	5	original	original	ADJ
ftr-337	1510	6	user	user	NOUN
ftr-337	1510	7	of	of	ADP
ftr-337	1510	8	the	the	DET
ftr-337	1510	9	project	project	NOUN
ftr-337	1510	10	,	,	PUNCT
ftr-337	1510	11	should	should	AUX
ftr-337	1510	12	be	be	AUX
ftr-337	1510	13	able	able	ADJ
ftr-337	1510	14	to	to	PART
ftr-337	1510	15	apply	apply	VERB
ftr-337	1510	16	for	for	ADP
ftr-337	1510	17	the	the	DET
ftr-337	1510	18	grant	grant	NOUN
ftr-337	1510	19	.	.	PUNCT
ftr-337	1511	1	it	it	PRON
ftr-337	1511	2	has	have	AUX
ftr-337	1511	3	been	be	AUX
ftr-337	1511	4	suggested	suggest	VERB
ftr-337	1511	5	it	it	PRON
ftr-337	1511	6	may	may	AUX
ftr-337	1511	7	even	even	ADV
ftr-337	1511	8	be	be	AUX
ftr-337	1511	9	reasonable	reasonable	ADJ
ftr-337	1511	10	to	to	PART
ftr-337	1511	11	request	request	VERB
ftr-337	1511	12	a	a	DET
ftr-337	1511	13	grant	grant	NOUN
ftr-337	1511	14	using	use	VERB
ftr-337	1511	15	basis	basis	NOUN
ftr-337	1511	16	as	as	SCONJ
ftr-337	1511	17	adjusted	adjust	VERB
ftr-337	1511	18	under	under	ADP
ftr-337	1511	19	section	section	NOUN
ftr-337	1511	20	743(b	743(b	PROPN
ftr-337	1511	21	)	)	PUNCT
ftr-337	1511	22	if	if	SCONJ
ftr-337	1511	23	a	a	DET
ftr-337	1511	24	section	section	NOUN
ftr-337	1511	25	754	754	NUM
ftr-337	1511	26	election	election	NOUN
ftr-337	1511	27	is	be	AUX
ftr-337	1511	28	in	in	ADP
ftr-337	1511	29	place	place	NOUN
ftr-337	1511	30	.	.	PUNCT
ftr-337	1512	1	221	221	NUM
ftr-337	1512	2	the	the	DET
ftr-337	1512	3	application	application	NOUN
ftr-337	1512	4	process	process	NOUN
ftr-337	1512	5	is	be	AUX
ftr-337	1512	6	very	very	ADV
ftr-337	1512	7	involved	involved	ADJ
ftr-337	1512	8	and	and	CCONJ
ftr-337	1512	9	requires	require	VERB
ftr-337	1512	10	extensive	extensive	ADJ
ftr-337	1512	11	documentation	documentation	NOUN
ftr-337	1512	12	as	as	ADP
ftr-337	1512	13	to	to	ADP
ftr-337	1512	14	the	the	DET
ftr-337	1512	15	eligibility	eligibility	NOUN
ftr-337	1512	16	of	of	ADP
ftr-337	1512	17	the	the	DET
ftr-337	1512	18	project	project	NOUN
ftr-337	1512	19	,	,	PUNCT
ftr-337	1512	20	placement	placement	NOUN
ftr-337	1512	21	in	in	ADP
ftr-337	1512	22	service	service	NOUN
ftr-337	1512	23	of	of	ADP
ftr-337	1512	24	the	the	DET
ftr-337	1512	25	project	project	NOUN
ftr-337	1512	26	and	and	CCONJ
ftr-337	1512	27	documentation	documentation	NOUN
ftr-337	1512	28	of	of	ADP
ftr-337	1512	29	the	the	DET
ftr-337	1512	30	cost	cost	NOUN
ftr-337	1512	31	of	of	ADP
ftr-337	1512	32	the	the	DET
ftr-337	1512	33	property	property	NOUN
ftr-337	1512	34	222	222	NUM
ftr-337	1512	35	—	—	PUNCT
ftr-337	1512	36	sufficiently	sufficiently	ADV
ftr-337	1512	37	so	so	SCONJ
ftr-337	1512	38	that	that	SCONJ
ftr-337	1512	39	many	many	ADJ
ftr-337	1512	40	developers	developer	NOUN
ftr-337	1512	41	(	(	PUNCT
ftr-337	1512	42	quite	quite	ADV
ftr-337	1512	43	apart	apart	ADV
ftr-337	1512	44	from	from	ADP
ftr-337	1512	45	considerations	consideration	NOUN
ftr-337	1512	46	of	of	ADP
ftr-337	1512	47	tax	tax	NOUN
ftr-337	1512	48	base	base	NOUN
ftr-337	1512	49	)	)	PUNCT
ftr-337	1512	50	can	can	AUX
ftr-337	1512	51	not	not	PART
ftr-337	1512	52	“	"	PUNCT
ftr-337	1512	53	go	go	VERB
ftr-337	1512	54	it	it	PRON
ftr-337	1512	55	alone	alone	ADV
ftr-337	1512	56	”	"	PUNCT
ftr-337	1512	57	without	without	ADP
ftr-337	1512	58	the	the	DET
ftr-337	1512	59	involvement	involvement	NOUN
ftr-337	1512	60	of	of	ADP
ftr-337	1512	61	“	"	PUNCT
ftr-337	1512	62	tax	tax	NOUN
ftr-337	1512	63	equity	equity	NOUN
ftr-337	1512	64	investors	investor	NOUN
ftr-337	1512	65	”	"	PUNCT
ftr-337	1512	66	because	because	SCONJ
ftr-337	1512	67	they	they	PRON
ftr-337	1512	68	need	need	VERB
ftr-337	1512	69	the	the	DET
ftr-337	1512	70	investors	investor	NOUN
ftr-337	1512	71	’	’	PART
ftr-337	1512	72	funds	fund	NOUN
ftr-337	1512	73	to	to	PART
ftr-337	1512	74	support	support	VERB
ftr-337	1512	75	the	the	DET
ftr-337	1512	76	development	development	NOUN
ftr-337	1512	77	and	and	CCONJ
ftr-337	1512	78	construction	construction	NOUN
ftr-337	1512	79	of	of	ADP
ftr-337	1512	80	the	the	DET
ftr-337	1512	81	project	project	NOUN
ftr-337	1512	82	pending	pende	VERB
ftr-337	1512	83	receipt	receipt	NOUN
ftr-337	1512	84	of	of	ADP
ftr-337	1512	85	the	the	DET
ftr-337	1512	86	grant	grant	NOUN
ftr-337	1512	87	.	.	PUNCT
ftr-337	1513	1	rather	rather	ADV
ftr-337	1513	2	,	,	PUNCT
ftr-337	1513	3	the	the	DET
ftr-337	1513	4	developer	developer	NOUN
ftr-337	1513	5	leverages	leverage	VERB
ftr-337	1513	6	the	the	DET
ftr-337	1513	7	eventual	eventual	ADJ
ftr-337	1513	8	grant	grant	NOUN
ftr-337	1513	9	money	money	NOUN
ftr-337	1513	10	to	to	PART
ftr-337	1513	11	gain	gain	VERB
ftr-337	1513	12	required	required	ADJ
ftr-337	1513	13	funding	funding	NOUN
ftr-337	1513	14	earlier	early	ADV
ftr-337	1513	15	in	in	ADP
ftr-337	1513	16	the	the	DET
ftr-337	1513	17	process	process	NOUN
ftr-337	1513	18	.	.	PUNCT
ftr-337	1514	1	for	for	ADP
ftr-337	1514	2	their	their	PRON
ftr-337	1514	3	part	part	NOUN
ftr-337	1514	4	,	,	PUNCT
ftr-337	1514	5	the	the	DET
ftr-337	1514	6	investors	investor	NOUN
ftr-337	1514	7	sometimes	sometimes	ADV
ftr-337	1514	8	look	look	VERB
ftr-337	1514	9	to	to	ADP
ftr-337	1514	10	the	the	DET
ftr-337	1514	11	grant	grant	NOUN
ftr-337	1514	12	for	for	ADP
ftr-337	1514	13	a	a	DET
ftr-337	1514	14	substantial	substantial	ADJ
ftr-337	1514	15	part	part	NOUN
ftr-337	1514	16	of	of	ADP
ftr-337	1514	17	their	their	PRON
ftr-337	1514	18	return	return	NOUN
ftr-337	1514	19	.	.	PUNCT
ftr-337	1515	1	however	however	ADV
ftr-337	1515	2	,	,	PUNCT
ftr-337	1515	3	the	the	DET
ftr-337	1515	4	allocation	allocation	NOUN
ftr-337	1515	5	of	of	ADP
ftr-337	1515	6	the	the	DET
ftr-337	1515	7	grant	grant	NOUN
ftr-337	1515	8	between	between	ADP
ftr-337	1515	9	the	the	DET
ftr-337	1515	10	developer	developer	NOUN
ftr-337	1515	11	and	and	CCONJ
ftr-337	1515	12	219	219	NUM
ftr-337	1515	13	.	.	PUNCT
ftr-337	1516	1	treasury	treasury	PROPN
ftr-337	1516	2	dep’t	dep’t	PROPN
ftr-337	1516	3	,	,	PUNCT
ftr-337	1516	4	program	program	NOUN
ftr-337	1516	5	guidance	guidance	NOUN
ftr-337	1516	6	,	,	PUNCT
ftr-337	1516	7	supra	supra	PROPN
ftr-337	1516	8	note	note	NOUN
ftr-337	1516	9	215	215	NUM
ftr-337	1516	10	.	.	PUNCT
ftr-337	1517	1	section	section	NOUN
ftr-337	1517	2	iv.g	iv.g	NOUN
ftr-337	1517	3	of	of	ADP
ftr-337	1517	4	the	the	DET
ftr-337	1517	5	program	program	NOUN
ftr-337	1517	6	guidance	guidance	NOUN
ftr-337	1517	7	requires	require	VERB
ftr-337	1517	8	that	that	SCONJ
ftr-337	1517	9	“	"	PUNCT
ftr-337	1517	10	[	[	X
ftr-337	1517	11	t]he	t]he	ADV
ftr-337	1517	12	original	original	ADJ
ftr-337	1517	13	use	use	NOUN
ftr-337	1517	14	of	of	ADP
ftr-337	1517	15	the	the	DET
ftr-337	1517	16	property	property	NOUN
ftr-337	1517	17	must	must	AUX
ftr-337	1517	18	begin	begin	VERB
ftr-337	1517	19	with	with	ADP
ftr-337	1517	20	the	the	DET
ftr-337	1517	21	applicant	applicant	NOUN
ftr-337	1517	22	.	.	PUNCT
ftr-337	1517	23	”	"	PUNCT
ftr-337	1518	1	i	i	PRON
ftr-337	1518	2	d.	d.	PROPN
ftr-337	1518	3	220	220	NUM
ftr-337	1518	4	.	.	PUNCT
ftr-337	1519	1	kimmelfield	kimmelfield	PROPN
ftr-337	1519	2	,	,	PUNCT
ftr-337	1519	3	grants	grant	NOUN
ftr-337	1519	4	in	in	ADP
ftr-337	1519	5	lieu	lieu	NOUN
ftr-337	1519	6	of	of	ADP
ftr-337	1519	7	tax	tax	NOUN
ftr-337	1519	8	credits	credit	NOUN
ftr-337	1519	9	,	,	PUNCT
ftr-337	1519	10	supra	supra	PROPN
ftr-337	1519	11	note	note	NOUN
ftr-337	1519	12	217	217	NUM
ftr-337	1519	13	,	,	PUNCT
ftr-337	1519	14	at	at	ADP
ftr-337	1519	15	42	42	NUM
ftr-337	1519	16	(	(	PUNCT
ftr-337	1519	17	“	"	PUNCT
ftr-337	1519	18	a	a	DET
ftr-337	1519	19	grant	grant	NOUN
ftr-337	1519	20	received	receive	VERB
ftr-337	1519	21	by	by	ADP
ftr-337	1519	22	a	a	DET
ftr-337	1519	23	partnership	partnership	NOUN
ftr-337	1519	24	increases	increase	VERB
ftr-337	1519	25	the	the	DET
ftr-337	1519	26	capital	capital	NOUN
ftr-337	1519	27	of	of	ADP
ftr-337	1519	28	the	the	DET
ftr-337	1519	29	partnership	partnership	NOUN
ftr-337	1519	30	,	,	PUNCT
ftr-337	1519	31	and	and	CCONJ
ftr-337	1519	32	a	a	DET
ftr-337	1519	33	special	special	ADJ
ftr-337	1519	34	allocation	allocation	NOUN
ftr-337	1519	35	of	of	ADP
ftr-337	1519	36	the	the	DET
ftr-337	1519	37	grant	grant	NOUN
ftr-337	1519	38	can	can	AUX
ftr-337	1519	39	have	have	VERB
ftr-337	1519	40	an	an	DET
ftr-337	1519	41	economic	economic	ADJ
ftr-337	1519	42	effect	effect	NOUN
ftr-337	1519	43	on	on	ADP
ftr-337	1519	44	the	the	DET
ftr-337	1519	45	partners	partner	NOUN
ftr-337	1519	46	by	by	ADP
ftr-337	1519	47	affecting	affect	VERB
ftr-337	1519	48	their	their	PRON
ftr-337	1519	49	right	right	NOUN
ftr-337	1519	50	to	to	ADP
ftr-337	1519	51	current	current	ADJ
ftr-337	1519	52	or	or	CCONJ
ftr-337	1519	53	future	future	ADJ
ftr-337	1519	54	distributions	distribution	NOUN
ftr-337	1519	55	.	.	PUNCT
ftr-337	1520	1	accordingly	accordingly	ADV
ftr-337	1520	2	,	,	PUNCT
ftr-337	1520	3	it	it	PRON
ftr-337	1520	4	should	should	AUX
ftr-337	1520	5	be	be	AUX
ftr-337	1520	6	permissible	permissible	ADJ
ftr-337	1520	7	for	for	SCONJ
ftr-337	1520	8	a	a	DET
ftr-337	1520	9	partnership	partnership	NOUN
ftr-337	1520	10	to	to	PART
ftr-337	1520	11	specially	specially	ADV
ftr-337	1520	12	allocate	allocate	ADJ
ftr-337	1520	13	among	among	ADP
ftr-337	1520	14	its	its	PRON
ftr-337	1520	15	partners	partner	NOUN
ftr-337	1520	16	the	the	DET
ftr-337	1520	17	50	50	NUM
ftr-337	1520	18	%	%	NOUN
ftr-337	1520	19	portion	portion	NOUN
ftr-337	1520	20	of	of	ADP
ftr-337	1520	21	a	a	DET
ftr-337	1520	22	grant	grant	NOUN
ftr-337	1520	23	that	that	PRON
ftr-337	1520	24	is	be	AUX
ftr-337	1520	25	reflected	reflect	VERB
ftr-337	1520	26	in	in	ADP
ftr-337	1520	27	a	a	DET
ftr-337	1520	28	permanent	permanent	ADJ
ftr-337	1520	29	increase	increase	NOUN
ftr-337	1520	30	in	in	ADP
ftr-337	1520	31	the	the	DET
ftr-337	1520	32	basis	basis	NOUN
ftr-337	1520	33	of	of	ADP
ftr-337	1520	34	the	the	DET
ftr-337	1520	35	partnership	partnership	NOUN
ftr-337	1520	36	's	's	PART
ftr-337	1520	37	property	property	NOUN
ftr-337	1520	38	,	,	PUNCT
ftr-337	1520	39	and	and	CCONJ
ftr-337	1520	40	the	the	DET
ftr-337	1520	41	partners	partner	NOUN
ftr-337	1520	42	should	should	AUX
ftr-337	1520	43	be	be	AUX
ftr-337	1520	44	entitled	entitle	VERB
ftr-337	1520	45	to	to	PART
ftr-337	1520	46	take	take	VERB
ftr-337	1520	47	that	that	DET
ftr-337	1520	48	allocation	allocation	NOUN
ftr-337	1520	49	into	into	ADP
ftr-337	1520	50	account	account	NOUN
ftr-337	1520	51	in	in	ADP
ftr-337	1520	52	adjusting	adjust	VERB
ftr-337	1520	53	the	the	DET
ftr-337	1520	54	bases	basis	NOUN
ftr-337	1520	55	of	of	ADP
ftr-337	1520	56	their	their	PRON
ftr-337	1520	57	partnership	partnership	NOUN
ftr-337	1520	58	interests	interest	NOUN
ftr-337	1520	59	under	under	ADP
ftr-337	1520	60	section	section	NOUN
ftr-337	1520	61	705(a)(1)(b	705(a)(1)(b	PROPN
ftr-337	1520	62	)	)	PUNCT
ftr-337	1520	63	”	"	PUNCT
ftr-337	1520	64	)	)	PUNCT
ftr-337	1520	65	.	.	PUNCT
ftr-337	1521	1	221	221	NUM
ftr-337	1521	2	.	.	PUNCT
ftr-337	1522	1	i	i	PRON
ftr-337	1522	2	d.	d.	PROPN
ftr-337	1522	3	at	at	ADP
ftr-337	1522	4	34	34	NUM
ftr-337	1522	5	.	.	PUNCT
ftr-337	1522	6	222	222	NUM
ftr-337	1522	7	.	.	PUNCT
ftr-337	1523	1	for	for	ADP
ftr-337	1523	2	a	a	DET
ftr-337	1523	3	project	project	NOUN
ftr-337	1523	4	with	with	ADP
ftr-337	1523	5	a	a	DET
ftr-337	1523	6	cost	cost	NOUN
ftr-337	1523	7	basis	basis	NOUN
ftr-337	1523	8	in	in	ADP
ftr-337	1523	9	excess	excess	NOUN
ftr-337	1523	10	of	of	ADP
ftr-337	1523	11	$	$	SYM
ftr-337	1523	12	500,000	500,000	NUM
ftr-337	1523	13	,	,	PUNCT
ftr-337	1523	14	the	the	DET
ftr-337	1523	15	applicant	applicant	NOUN
ftr-337	1523	16	must	must	AUX
ftr-337	1523	17	provide	provide	VERB
ftr-337	1523	18	the	the	DET
ftr-337	1523	19	certification	certification	NOUN
ftr-337	1523	20	of	of	ADP
ftr-337	1523	21	an	an	DET
ftr-337	1523	22	independent	independent	ADJ
ftr-337	1523	23	accounting	accounting	NOUN
ftr-337	1523	24	firm	firm	NOUN
ftr-337	1523	25	as	as	ADP
ftr-337	1523	26	to	to	ADP
ftr-337	1523	27	the	the	DET
ftr-337	1523	28	accuracy	accuracy	NOUN
ftr-337	1523	29	of	of	ADP
ftr-337	1523	30	all	all	DET
ftr-337	1523	31	claimed	claim	VERB
ftr-337	1523	32	costs	cost	NOUN
ftr-337	1523	33	.	.	PUNCT
ftr-337	1524	1	requests	request	NOUN
ftr-337	1524	2	for	for	ADP
ftr-337	1524	3	grants	grant	NOUN
ftr-337	1524	4	under	under	ADP
ftr-337	1524	5	$	$	SYM
ftr-337	1524	6	1	1	NUM
ftr-337	1524	7	million	million	NUM
ftr-337	1524	8	require	require	VERB
ftr-337	1524	9	the	the	DET
ftr-337	1524	10	accountant	accountant	NOUN
ftr-337	1524	11	to	to	PART
ftr-337	1524	12	make	make	VERB
ftr-337	1524	13	judgments	judgment	NOUN
ftr-337	1524	14	as	as	ADP
ftr-337	1524	15	to	to	ADP
ftr-337	1524	16	the	the	DET
ftr-337	1524	17	eligibility	eligibility	NOUN
ftr-337	1524	18	of	of	ADP
ftr-337	1524	19	the	the	DET
ftr-337	1524	20	subject	subject	ADJ
ftr-337	1524	21	property	property	NOUN
ftr-337	1524	22	.	.	PUNCT
ftr-337	1525	1	see	see	VERB
ftr-337	1525	2	kimmelfield	kimmelfield	PROPN
ftr-337	1525	3	,	,	PUNCT
ftr-337	1525	4	grants	grant	NOUN
ftr-337	1525	5	in	in	ADP
ftr-337	1525	6	lieu	lieu	NOUN
ftr-337	1525	7	of	of	ADP
ftr-337	1525	8	tax	tax	NOUN
ftr-337	1525	9	credits	credit	NOUN
ftr-337	1525	10	,	,	PUNCT
ftr-337	1525	11	supra	supra	PROPN
ftr-337	1525	12	note	note	NOUN
ftr-337	1525	13	217	217	NUM
ftr-337	1525	14	,	,	PUNCT
ftr-337	1525	15	at	at	ADP
ftr-337	1525	16	36–37	36–37	NOUN
ftr-337	1525	17	,	,	PUNCT
ftr-337	1525	18	for	for	ADP
ftr-337	1525	19	a	a	DET
ftr-337	1525	20	complete	complete	ADJ
ftr-337	1525	21	discussion	discussion	NOUN
ftr-337	1525	22	of	of	ADP
ftr-337	1525	23	the	the	DET
ftr-337	1525	24	intricacies	intricacy	NOUN
ftr-337	1525	25	of	of	ADP
ftr-337	1525	26	the	the	DET
ftr-337	1525	27	attestation	attestation	NOUN
ftr-337	1525	28	requirement	requirement	NOUN
ftr-337	1525	29	.	.	PUNCT
ftr-337	1526	1	688	688	NUM
ftr-337	1526	2	florida	florida	PROPN
ftr-337	1526	3	tax	tax	NOUN
ftr-337	1526	4	review	review	NOUN
ftr-337	1526	5	[	[	X
ftr-337	1526	6	vol.12:9	vol.12:9	NOUN
ftr-337	1526	7	the	the	DET
ftr-337	1526	8	investors	investor	NOUN
ftr-337	1526	9	is	be	AUX
ftr-337	1526	10	a	a	DET
ftr-337	1526	11	matter	matter	NOUN
ftr-337	1526	12	of	of	ADP
ftr-337	1526	13	negotiation	negotiation	NOUN
ftr-337	1526	14	and	and	CCONJ
ftr-337	1526	15	the	the	DET
ftr-337	1526	16	structuring	structuring	NOUN
ftr-337	1526	17	of	of	ADP
ftr-337	1526	18	the	the	DET
ftr-337	1526	19	overall	overall	ADJ
ftr-337	1526	20	economics	economic	NOUN
ftr-337	1526	21	of	of	ADP
ftr-337	1526	22	the	the	DET
ftr-337	1526	23	project	project	NOUN
ftr-337	1526	24	,	,	PUNCT
ftr-337	1526	25	and	and	CCONJ
ftr-337	1526	26	can	can	AUX
ftr-337	1526	27	vary	vary	VERB
ftr-337	1526	28	widely	widely	ADV
ftr-337	1526	29	from	from	ADP
ftr-337	1526	30	one	one	NUM
ftr-337	1526	31	project	project	NOUN
ftr-337	1526	32	to	to	ADP
ftr-337	1526	33	the	the	DET
ftr-337	1526	34	next	next	ADJ
ftr-337	1526	35	.	.	PUNCT
ftr-337	1527	1	anecdotal	anecdotal	ADJ
ftr-337	1527	2	evidence	evidence	NOUN
ftr-337	1527	3	suggests	suggest	VERB
ftr-337	1527	4	that	that	SCONJ
ftr-337	1527	5	the	the	DET
ftr-337	1527	6	grant	grant	NOUN
ftr-337	1527	7	process	process	NOUN
ftr-337	1527	8	has	have	AUX
ftr-337	1527	9	departed	depart	VERB
ftr-337	1527	10	from	from	ADP
ftr-337	1527	11	its	its	PRON
ftr-337	1527	12	tax	tax	NOUN
ftr-337	1527	13	“	"	PUNCT
ftr-337	1527	14	roots	root	NOUN
ftr-337	1527	15	”	"	PUNCT
ftr-337	1527	16	somewhat	somewhat	ADV
ftr-337	1527	17	substantially	substantially	ADV
ftr-337	1527	18	and	and	CCONJ
ftr-337	1527	19	generally	generally	ADV
ftr-337	1527	20	in	in	ADP
ftr-337	1527	21	ways	way	NOUN
ftr-337	1527	22	favorable	favorable	ADJ
ftr-337	1527	23	to	to	ADP
ftr-337	1527	24	the	the	DET
ftr-337	1527	25	applicants	applicant	NOUN
ftr-337	1527	26	.	.	PUNCT
ftr-337	1528	1	examples	example	NOUN
ftr-337	1528	2	include	include	VERB
ftr-337	1528	3	leases	lease	NOUN
ftr-337	1528	4	of	of	ADP
ftr-337	1528	5	facilities	facility	NOUN
ftr-337	1528	6	by	by	ADP
ftr-337	1528	7	grant	grant	NOUN
ftr-337	1528	8	recipients	recipient	NOUN
ftr-337	1528	9	to	to	ADP
ftr-337	1528	10	municipalities	municipality	NOUN
ftr-337	1528	11	(	(	PUNCT
ftr-337	1528	12	in	in	ADP
ftr-337	1528	13	the	the	DET
ftr-337	1528	14	tax	tax	NOUN
ftr-337	1528	15	credit	credit	NOUN
ftr-337	1528	16	context	context	NOUN
ftr-337	1528	17	,	,	PUNCT
ftr-337	1528	18	this	this	PRON
ftr-337	1528	19	would	would	AUX
ftr-337	1528	20	be	be	AUX
ftr-337	1528	21	disqualifying	disqualify	VERB
ftr-337	1528	22	)	)	PUNCT
ftr-337	1528	23	and	and	CCONJ
ftr-337	1528	24	failure	failure	NOUN
ftr-337	1528	25	to	to	PART
ftr-337	1528	26	apply	apply	VERB
ftr-337	1528	27	the	the	DET
ftr-337	1528	28	section	section	NOUN
ftr-337	1528	29	50	50	NUM
ftr-337	1528	30	recapture	recapture	NOUN
ftr-337	1528	31	rules	rule	NOUN
ftr-337	1528	32	as	as	SCONJ
ftr-337	1528	33	they	they	PRON
ftr-337	1528	34	would	would	AUX
ftr-337	1528	35	apply	apply	VERB
ftr-337	1528	36	in	in	ADP
ftr-337	1528	37	the	the	DET
ftr-337	1528	38	credit	credit	NOUN
ftr-337	1528	39	context	context	NOUN
ftr-337	1528	40	.	.	PUNCT
ftr-337	1529	1	the	the	DET
ftr-337	1529	2	rules	rule	NOUN
ftr-337	1529	3	governing	govern	VERB
ftr-337	1529	4	projects	project	NOUN
ftr-337	1529	5	covered	cover	VERB
ftr-337	1529	6	by	by	ADP
ftr-337	1529	7	the	the	DET
ftr-337	1529	8	grant	grant	NOUN
ftr-337	1529	9	program	program	NOUN
ftr-337	1529	10	effectively	effectively	ADV
ftr-337	1529	11	are	be	AUX
ftr-337	1529	12	being	be	AUX
ftr-337	1529	13	made	make	VERB
ftr-337	1529	14	“	"	PUNCT
ftr-337	1529	15	on	on	ADP
ftr-337	1529	16	the	the	DET
ftr-337	1529	17	fly	fly	NOUN
ftr-337	1529	18	,	,	PUNCT
ftr-337	1529	19	”	"	PUNCT
ftr-337	1529	20	in	in	ADP
ftr-337	1529	21	discussions	discussion	NOUN
ftr-337	1529	22	with	with	ADP
ftr-337	1529	23	representatives	representative	NOUN
ftr-337	1529	24	of	of	ADP
ftr-337	1529	25	the	the	DET
ftr-337	1529	26	treasury	treasury	PROPN
ftr-337	1529	27	department	department	PROPN
ftr-337	1529	28	,	,	PUNCT
ftr-337	1529	29	via	via	ADP
ftr-337	1529	30	e	e	NOUN
ftr-337	1529	31	-	-	NOUN
ftr-337	1529	32	mail	mail	NOUN
ftr-337	1529	33	correspondence	correspondence	NOUN
ftr-337	1529	34	and	and	CCONJ
ftr-337	1529	35	by	by	ADP
ftr-337	1529	36	word	word	NOUN
ftr-337	1529	37	-	-	PUNCT
ftr-337	1529	38	ofmouth	ofmouth	NOUN
ftr-337	1529	39	.	.	PUNCT
ftr-337	1530	1	at	at	ADP
ftr-337	1530	2	the	the	DET
ftr-337	1530	3	conclusion	conclusion	NOUN
ftr-337	1530	4	of	of	ADP
ftr-337	1530	5	this	this	DET
ftr-337	1530	6	process	process	NOUN
ftr-337	1530	7	,	,	PUNCT
ftr-337	1530	8	upon	upon	SCONJ
ftr-337	1530	9	receipt	receipt	NOUN
ftr-337	1530	10	of	of	ADP
ftr-337	1530	11	a	a	DET
ftr-337	1530	12	complete	complete	ADJ
ftr-337	1530	13	and	and	CCONJ
ftr-337	1530	14	final	final	ADJ
ftr-337	1530	15	grant	grant	NOUN
ftr-337	1530	16	application	application	NOUN
ftr-337	1530	17	,	,	PUNCT
ftr-337	1530	18	the	the	DET
ftr-337	1530	19	treasury	treasury	PROPN
ftr-337	1530	20	department	department	NOUN
ftr-337	1530	21	may	may	AUX
ftr-337	1530	22	(	(	PUNCT
ftr-337	1530	23	1	1	X
ftr-337	1530	24	)	)	PUNCT
ftr-337	1530	25	notify	notify	VERB
ftr-337	1530	26	the	the	DET
ftr-337	1530	27	applicant	applicant	NOUN
ftr-337	1530	28	that	that	SCONJ
ftr-337	1530	29	the	the	DET
ftr-337	1530	30	application	application	NOUN
ftr-337	1530	31	is	be	AUX
ftr-337	1530	32	approved	approve	VERB
ftr-337	1530	33	(	(	PUNCT
ftr-337	1530	34	in	in	ADP
ftr-337	1530	35	which	which	DET
ftr-337	1530	36	case	case	NOUN
ftr-337	1530	37	payment	payment	NOUN
ftr-337	1530	38	of	of	ADP
ftr-337	1530	39	the	the	DET
ftr-337	1530	40	grant	grant	NOUN
ftr-337	1530	41	is	be	AUX
ftr-337	1530	42	due	due	ADJ
ftr-337	1530	43	within	within	ADP
ftr-337	1530	44	five	five	NUM
ftr-337	1530	45	days	day	NOUN
ftr-337	1530	46	of	of	ADP
ftr-337	1530	47	the	the	DET
ftr-337	1530	48	notice	notice	NOUN
ftr-337	1530	49	)	)	PUNCT
ftr-337	1530	50	;	;	PUNCT
ftr-337	1530	51	223	223	NUM
ftr-337	1530	52	(	(	PUNCT
ftr-337	1530	53	2	2	NUM
ftr-337	1530	54	)	)	PUNCT
ftr-337	1530	55	require	require	VERB
ftr-337	1530	56	additional	additional	ADJ
ftr-337	1530	57	information	information	NOUN
ftr-337	1530	58	(	(	PUNCT
ftr-337	1530	59	in	in	ADP
ftr-337	1530	60	which	which	DET
ftr-337	1530	61	case	case	NOUN
ftr-337	1530	62	the	the	DET
ftr-337	1530	63	applicant	applicant	NOUN
ftr-337	1530	64	has	have	VERB
ftr-337	1530	65	21	21	NUM
ftr-337	1530	66	days	day	NOUN
ftr-337	1530	67	to	to	PART
ftr-337	1530	68	respond	respond	VERB
ftr-337	1530	69	)	)	PUNCT
ftr-337	1530	70	;	;	PUNCT
ftr-337	1530	71	or	or	CCONJ
ftr-337	1530	72	(	(	PUNCT
ftr-337	1530	73	3	3	X
ftr-337	1530	74	)	)	PUNCT
ftr-337	1530	75	reject	reject	VERB
ftr-337	1530	76	the	the	DET
ftr-337	1530	77	application	application	NOUN
ftr-337	1530	78	and	and	CCONJ
ftr-337	1530	79	provide	provide	VERB
ftr-337	1530	80	the	the	DET
ftr-337	1530	81	applicant	applicant	NOUN
ftr-337	1530	82	its	its	PRON
ftr-337	1530	83	reasons	reason	NOUN
ftr-337	1530	84	.	.	PUNCT
ftr-337	1531	1	224	224	NUM
ftr-337	1531	2	if	if	SCONJ
ftr-337	1531	3	the	the	DET
ftr-337	1531	4	treasury	treasury	PROPN
ftr-337	1531	5	department	department	PROPN
ftr-337	1531	6	rejects	reject	VERB
ftr-337	1531	7	an	an	DET
ftr-337	1531	8	application	application	NOUN
ftr-337	1531	9	,	,	PUNCT
ftr-337	1531	10	the	the	DET
ftr-337	1531	11	determination	determination	NOUN
ftr-337	1531	12	is	be	AUX
ftr-337	1531	13	final	final	ADJ
ftr-337	1531	14	and	and	CCONJ
ftr-337	1531	15	“	"	PUNCT
ftr-337	1531	16	no	no	DET
ftr-337	1531	17	administrative	administrative	ADJ
ftr-337	1531	18	appeal	appeal	NOUN
ftr-337	1531	19	is	be	AUX
ftr-337	1531	20	available	available	ADJ
ftr-337	1531	21	.	.	PUNCT
ftr-337	1531	22	”	"	PUNCT
ftr-337	1532	1	225	225	NUM
ftr-337	1532	2	sole	sole	ADJ
ftr-337	1532	3	recourse	recourse	NOUN
ftr-337	1532	4	would	would	AUX
ftr-337	1532	5	appear	appear	VERB
ftr-337	1532	6	to	to	PART
ftr-337	1532	7	be	be	AUX
ftr-337	1532	8	a	a	DET
ftr-337	1532	9	lawsuit	lawsuit	NOUN
ftr-337	1532	10	.	.	PUNCT
ftr-337	1533	1	if	if	SCONJ
ftr-337	1533	2	the	the	DET
ftr-337	1533	3	treasury	treasury	PROPN
ftr-337	1533	4	department	department	PROPN
ftr-337	1533	5	makes	make	VERB
ftr-337	1533	6	a	a	DET
ftr-337	1533	7	section	section	NOUN
ftr-337	1533	8	1603	1603	NUM
ftr-337	1533	9	payment	payment	NOUN
ftr-337	1533	10	and	and	CCONJ
ftr-337	1533	11	subsequently	subsequently	ADV
ftr-337	1533	12	determines	determine	VERB
ftr-337	1533	13	the	the	DET
ftr-337	1533	14	payment	payment	NOUN
ftr-337	1533	15	was	be	AUX
ftr-337	1533	16	in	in	ADP
ftr-337	1533	17	error	error	NOUN
ftr-337	1533	18	,	,	PUNCT
ftr-337	1533	19	unless	unless	SCONJ
ftr-337	1533	20	the	the	DET
ftr-337	1533	21	recipient	recipient	NOUN
ftr-337	1533	22	of	of	ADP
ftr-337	1533	23	the	the	DET
ftr-337	1533	24	grant	grant	NOUN
ftr-337	1533	25	returns	return	VERB
ftr-337	1533	26	the	the	DET
ftr-337	1533	27	funds	fund	NOUN
ftr-337	1533	28	voluntarily	voluntarily	ADV
ftr-337	1533	29	,	,	PUNCT
ftr-337	1533	30	similarly	similarly	ADV
ftr-337	1533	31	the	the	DET
ftr-337	1533	32	treasury	treasury	PROPN
ftr-337	1533	33	department	department	PROPN
ftr-337	1533	34	’s	’s	PART
ftr-337	1533	35	sole	sole	ADJ
ftr-337	1533	36	recourse	recourse	NOUN
ftr-337	1533	37	would	would	AUX
ftr-337	1533	38	appear	appear	VERB
ftr-337	1533	39	to	to	PART
ftr-337	1533	40	be	be	AUX
ftr-337	1533	41	a	a	DET
ftr-337	1533	42	lawsuit	lawsuit	NOUN
ftr-337	1533	43	.	.	PUNCT
ftr-337	1534	1	obviously	obviously	ADV
ftr-337	1534	2	,	,	PUNCT
ftr-337	1534	3	this	this	PRON
ftr-337	1534	4	is	be	AUX
ftr-337	1534	5	a	a	DET
ftr-337	1534	6	far	far	ADJ
ftr-337	1534	7	cry	cry	NOUN
ftr-337	1534	8	from	from	ADP
ftr-337	1534	9	the	the	DET
ftr-337	1534	10	procedural	procedural	ADJ
ftr-337	1534	11	implications	implication	NOUN
ftr-337	1534	12	of	of	ADP
ftr-337	1534	13	a	a	DET
ftr-337	1534	14	subsidy	subsidy	NOUN
ftr-337	1534	15	delivered	deliver	VERB
ftr-337	1534	16	via	via	ADP
ftr-337	1534	17	tax	tax	NOUN
ftr-337	1534	18	credit	credit	NOUN
ftr-337	1534	19	,	,	PUNCT
ftr-337	1534	20	complete	complete	ADJ
ftr-337	1534	21	with	with	ADP
ftr-337	1534	22	self	self	NOUN
ftr-337	1534	23	-	-	PUNCT
ftr-337	1534	24	reporting	reporting	NOUN
ftr-337	1534	25	,	,	PUNCT
ftr-337	1534	26	audit	audit	NOUN
ftr-337	1534	27	,	,	PUNCT
ftr-337	1534	28	administrative	administrative	ADJ
ftr-337	1534	29	appeal	appeal	NOUN
ftr-337	1534	30	,	,	PUNCT
ftr-337	1534	31	and	and	CCONJ
ftr-337	1534	32	established	establish	VERB
ftr-337	1534	33	forums	forum	NOUN
ftr-337	1534	34	for	for	ADP
ftr-337	1534	35	judicial	judicial	ADJ
ftr-337	1534	36	review	review	NOUN
ftr-337	1534	37	.	.	PUNCT
ftr-337	1535	1	226	226	NUM
ftr-337	1535	2	223	223	NUM
ftr-337	1535	3	.	.	PUNCT
ftr-337	1536	1	section	section	NOUN
ftr-337	1536	2	5	5	NUM
ftr-337	1536	3	of	of	ADP
ftr-337	1536	4	the	the	DET
ftr-337	1536	5	terms	term	NOUN
ftr-337	1536	6	and	and	CCONJ
ftr-337	1536	7	conditions	condition	NOUN
ftr-337	1536	8	segment	segment	NOUN
ftr-337	1536	9	of	of	ADP
ftr-337	1536	10	the	the	DET
ftr-337	1536	11	program	program	NOUN
ftr-337	1536	12	guidance	guidance	NOUN
ftr-337	1536	13	requires	require	VERB
ftr-337	1536	14	grant	grant	NOUN
ftr-337	1536	15	recipients	recipient	NOUN
ftr-337	1536	16	to	to	PART
ftr-337	1536	17	make	make	VERB
ftr-337	1536	18	annual	annual	ADJ
ftr-337	1536	19	reports	report	NOUN
ftr-337	1536	20	to	to	ADP
ftr-337	1536	21	treasury	treasury	NOUN
ftr-337	1536	22	regarding	regard	VERB
ftr-337	1536	23	the	the	DET
ftr-337	1536	24	performance	performance	NOUN
ftr-337	1536	25	of	of	ADP
ftr-337	1536	26	the	the	DET
ftr-337	1536	27	property	property	NOUN
ftr-337	1536	28	for	for	ADP
ftr-337	1536	29	five	five	NUM
ftr-337	1536	30	years	year	NOUN
ftr-337	1536	31	after	after	SCONJ
ftr-337	1536	32	it	it	PRON
ftr-337	1536	33	is	be	AUX
ftr-337	1536	34	placed	place	VERB
ftr-337	1536	35	in	in	ADP
ftr-337	1536	36	service	service	NOUN
ftr-337	1536	37	.	.	PUNCT
ftr-337	1537	1	section	section	NOUN
ftr-337	1537	2	6	6	NUM
ftr-337	1537	3	requires	require	VERB
ftr-337	1537	4	a	a	DET
ftr-337	1537	5	certification	certification	NOUN
ftr-337	1537	6	that	that	SCONJ
ftr-337	1537	7	no	no	DET
ftr-337	1537	8	recapture	recapture	NOUN
ftr-337	1537	9	event	event	NOUN
ftr-337	1537	10	(	(	PUNCT
ftr-337	1537	11	e.g.	e.g.	ADV
ftr-337	1537	12	,	,	PUNCT
ftr-337	1537	13	the	the	DET
ftr-337	1537	14	property	property	NOUN
ftr-337	1537	15	is	be	AUX
ftr-337	1537	16	disposed	dispose	VERB
ftr-337	1537	17	of	of	ADP
ftr-337	1537	18	or	or	CCONJ
ftr-337	1537	19	ceases	cease	VERB
ftr-337	1537	20	to	to	PART
ftr-337	1537	21	be	be	AUX
ftr-337	1537	22	specified	specify	VERB
ftr-337	1537	23	energy	energy	NOUN
ftr-337	1537	24	property	property	NOUN
ftr-337	1537	25	)	)	PUNCT
ftr-337	1537	26	has	have	AUX
ftr-337	1537	27	occurred	occur	VERB
ftr-337	1537	28	.	.	PUNCT
ftr-337	1538	1	treasury	treasury	PROPN
ftr-337	1538	2	dep’t	dep’t	PROPN
ftr-337	1538	3	,	,	PUNCT
ftr-337	1538	4	program	program	NOUN
ftr-337	1538	5	guidance	guidance	NOUN
ftr-337	1538	6	,	,	PUNCT
ftr-337	1538	7	supra	supra	PROPN
ftr-337	1538	8	note	note	NOUN
ftr-337	1538	9	214	214	NUM
ftr-337	1538	10	.	.	PUNCT
ftr-337	1539	1	224	224	NUM
ftr-337	1539	2	.	.	PUNCT
ftr-337	1540	1	see	see	VERB
ftr-337	1540	2	i	i	PRON
ftr-337	1540	3	d.	d.	PROPN
ftr-337	1540	4	at	at	ADP
ftr-337	1540	5	4	4	NUM
ftr-337	1540	6	.	.	NOUN
ftr-337	1540	7	225	225	NUM
ftr-337	1540	8	.	.	PUNCT
ftr-337	1541	1	kimmelfield	kimmelfield	PROPN
ftr-337	1541	2	,	,	PUNCT
ftr-337	1541	3	grants	grant	NOUN
ftr-337	1541	4	in	in	ADP
ftr-337	1541	5	lieu	lieu	NOUN
ftr-337	1541	6	of	of	ADP
ftr-337	1541	7	tax	tax	NOUN
ftr-337	1541	8	credits	credit	NOUN
ftr-337	1541	9	,	,	PUNCT
ftr-337	1541	10	supra	supra	PROPN
ftr-337	1541	11	note	note	PROPN
ftr-337	1541	12	217	217	NUM
ftr-337	1541	13	,	,	PUNCT
ftr-337	1541	14	at	at	ADP
ftr-337	1541	15	35	35	NUM
ftr-337	1541	16	.	.	PUNCT
ftr-337	1542	1	226	226	NUM
ftr-337	1542	2	.	.	PUNCT
ftr-337	1543	1	see	see	VERB
ftr-337	1543	2	i	i	PRON
ftr-337	1543	3	d.	d.	PROPN
ftr-337	1543	4	at	at	ADP
ftr-337	1543	5	34–35	34–35	NUM
ftr-337	1543	6	(	(	PUNCT
ftr-337	1543	7	providing	provide	VERB
ftr-337	1543	8	a	a	DET
ftr-337	1543	9	more	more	ADV
ftr-337	1543	10	extensive	extensive	ADJ
ftr-337	1543	11	discussion	discussion	NOUN
ftr-337	1543	12	of	of	ADP
ftr-337	1543	13	these	these	DET
ftr-337	1543	14	points	point	NOUN
ftr-337	1543	15	)	)	PUNCT
ftr-337	1543	16	.	.	PUNCT
ftr-337	1544	1	in	in	ADP
ftr-337	1544	2	a	a	DET
ftr-337	1544	3	recent	recent	ADJ
ftr-337	1544	4	generic	generic	ADJ
ftr-337	1544	5	legal	legal	ADJ
ftr-337	1544	6	advice	advice	NOUN
ftr-337	1544	7	memorandum	memorandum	NOUN
ftr-337	1544	8	,	,	PUNCT
ftr-337	1544	9	am	be	AUX
ftr-337	1544	10	2011	2011	NUM
ftr-337	1544	11	-	-	SYM
ftr-337	1544	12	004	004	VERB
ftr-337	1544	13	,	,	PUNCT
ftr-337	1544	14	dated	date	VERB
ftr-337	1544	15	september	september	PROPN
ftr-337	1544	16	27	27	NUM
ftr-337	1544	17	,	,	PUNCT
ftr-337	1544	18	2011	2011	NUM
ftr-337	1544	19	,	,	PUNCT
ftr-337	1544	20	the	the	DET
ftr-337	1544	21	office	office	NOUN
ftr-337	1544	22	of	of	ADP
ftr-337	1544	23	chief	chief	ADJ
ftr-337	1544	24	counsel	counsel	NOUN
ftr-337	1544	25	(	(	PUNCT
ftr-337	1544	26	passthroughs	passthrough	NOUN
ftr-337	1544	27	and	and	CCONJ
ftr-337	1544	28	special	special	ADJ
ftr-337	1544	29	industries	industry	NOUN
ftr-337	1544	30	)	)	PUNCT
ftr-337	1544	31	addresses	address	VERB
ftr-337	1544	32	the	the	DET
ftr-337	1544	33	income	income	NOUN
ftr-337	1544	34	tax	tax	NOUN
ftr-337	1544	35	consequences	consequence	NOUN
ftr-337	1544	36	of	of	ADP
ftr-337	1544	37	an	an	DET
ftr-337	1544	38	overpayment	overpayment	NOUN
ftr-337	1544	39	of	of	ADP
ftr-337	1544	40	section	section	NOUN
ftr-337	1544	41	1603	1603	NUM
ftr-337	1544	42	grants	grant	NOUN
ftr-337	1544	43	(	(	PUNCT
ftr-337	1544	44	includable	includable	ADJ
ftr-337	1544	45	in	in	ADP
ftr-337	1544	46	income	income	NOUN
ftr-337	1544	47	)	)	PUNCT
ftr-337	1544	48	and	and	CCONJ
ftr-337	1544	49	repayments	repayment	NOUN
ftr-337	1544	50	of	of	ADP
ftr-337	1544	51	overpayments	overpayment	NOUN
ftr-337	1544	52	(	(	PUNCT
ftr-337	1544	53	deductible	deductible	ADJ
ftr-337	1544	54	)	)	PUNCT
ftr-337	1544	55	.	.	PUNCT
ftr-337	1545	1	while	while	SCONJ
ftr-337	1545	2	this	this	PRON
ftr-337	1545	3	implies	imply	VERB
ftr-337	1545	4	that	that	SCONJ
ftr-337	1545	5	the	the	DET
ftr-337	1545	6	treasury	treasury	NOUN
ftr-337	1545	7	is	be	AUX
ftr-337	1545	8	intending	intend	VERB
ftr-337	1545	9	to	to	PART
ftr-337	1545	10	audit	audit	VERB
ftr-337	1545	11	awards	award	NOUN
ftr-337	1545	12	of	of	ADP
ftr-337	1545	13	grants	grant	NOUN
ftr-337	1545	14	(	(	PUNCT
ftr-337	1545	15	and	and	CCONJ
ftr-337	1545	16	,	,	PUNCT
ftr-337	1545	17	in	in	ADP
ftr-337	1545	18	fact	fact	NOUN
ftr-337	1545	19	,	,	PUNCT
ftr-337	1545	20	the	the	DET
ftr-337	1545	21	author	author	NOUN
ftr-337	1545	22	understands	understand	VERB
ftr-337	1545	23	a	a	DET
ftr-337	1545	24	number	number	NOUN
ftr-337	1545	25	of	of	ADP
ftr-337	1545	26	audits	audits	NOUN
ftr-337	1545	27	are	be	AUX
ftr-337	1545	28	underway	underway	ADJ
ftr-337	1545	29	)	)	PUNCT
ftr-337	1545	30	,	,	PUNCT
ftr-337	1545	31	the	the	DET
ftr-337	1545	32	procedures	procedure	NOUN
ftr-337	1545	33	for	for	ADP
ftr-337	1545	34	this	this	PRON
ftr-337	1545	35	are	be	AUX
ftr-337	1545	36	unclear	unclear	ADJ
ftr-337	1545	37	.	.	PUNCT
ftr-337	1546	1	see	see	VERB
ftr-337	1546	2	also	also	ADV
ftr-337	1546	3	supra	supra	PROPN
ftr-337	1546	4	note	note	NOUN
ftr-337	1546	5	153	153	NUM
ftr-337	1546	6	and	and	CCONJ
ftr-337	1546	7	accompanying	accompanying	ADJ
ftr-337	1546	8	text	text	NOUN
ftr-337	1546	9	(	(	PUNCT
ftr-337	1546	10	structure	structure	NOUN
ftr-337	1546	11	of	of	ADP
ftr-337	1546	12	lihtc	lihtc	NOUN
ftr-337	1546	13	facilitates	facilitate	VERB
ftr-337	1546	14	enforcement	enforcement	NOUN
ftr-337	1546	15	of	of	ADP
ftr-337	1546	16	program	program	NOUN
ftr-337	1546	17	requirements	requirement	NOUN
ftr-337	1546	18	)	)	PUNCT
ftr-337	1546	19	.	.	PUNCT
ftr-337	1547	1	2012	2012	NUM
ftr-337	1547	2	]	]	PUNCT
ftr-337	1547	3	monetization	monetization	NOUN
ftr-337	1547	4	of	of	ADP
ftr-337	1547	5	business	business	NOUN
ftr-337	1547	6	tax	tax	NOUN
ftr-337	1547	7	credits	credit	NOUN
ftr-337	1547	8	689	689	NUM
ftr-337	1547	9	loss	loss	NOUN
ftr-337	1547	10	of	of	ADP
ftr-337	1547	11	the	the	DET
ftr-337	1547	12	section	section	NOUN
ftr-337	1547	13	1603	1603	NUM
ftr-337	1547	14	grant	grant	NOUN
ftr-337	1547	15	mechanism	mechanism	NOUN
ftr-337	1547	16	in	in	ADP
ftr-337	1547	17	2012	2012	NUM
ftr-337	1547	18	(	(	PUNCT
ftr-337	1547	19	absent	absent	ADJ
ftr-337	1547	20	extension	extension	NOUN
ftr-337	1547	21	)	)	PUNCT
ftr-337	1547	22	will	will	AUX
ftr-337	1547	23	leave	leave	VERB
ftr-337	1547	24	taxpayers	taxpayer	NOUN
ftr-337	1547	25	with	with	ADP
ftr-337	1547	26	the	the	DET
ftr-337	1547	27	production	production	NOUN
ftr-337	1547	28	tax	tax	NOUN
ftr-337	1547	29	credit	credit	NOUN
ftr-337	1547	30	and	and	CCONJ
ftr-337	1547	31	energy	energy	NOUN
ftr-337	1547	32	tax	tax	NOUN
ftr-337	1547	33	credit	credit	NOUN
ftr-337	1547	34	regimes	regime	NOUN
ftr-337	1547	35	discussed	discuss	VERB
ftr-337	1547	36	above	above	ADV
ftr-337	1547	37	(	(	PUNCT
ftr-337	1547	38	subject	subject	ADJ
ftr-337	1547	39	to	to	ADP
ftr-337	1547	40	scheduled	schedule	VERB
ftr-337	1547	41	expirations	expiration	NOUN
ftr-337	1547	42	)	)	PUNCT
ftr-337	1547	43	.	.	PUNCT
ftr-337	1548	1	iii	iii	X
ftr-337	1548	2	.	.	PUNCT
ftr-337	1548	3	federal	federal	ADJ
ftr-337	1548	4	tax	tax	NOUN
ftr-337	1548	5	credit	credit	NOUN
ftr-337	1548	6	monetization	monetization	NOUN
ftr-337	1548	7	structures	structure	NOUN
ftr-337	1548	8	in	in	ADP
ftr-337	1548	9	practice	practice	NOUN
ftr-337	1548	10	a.	a.	NOUN
ftr-337	1548	11	renewable	renewable	ADJ
ftr-337	1548	12	energy	energy	NOUN
ftr-337	1548	13	projects	project	NOUN
ftr-337	1548	14	1	1	NUM
ftr-337	1548	15	.	.	PUNCT
ftr-337	1549	1	in	in	ADP
ftr-337	1549	2	general	general	ADJ
ftr-337	1549	3	typically	typically	ADV
ftr-337	1549	4	,	,	PUNCT
ftr-337	1549	5	project	project	NOUN
ftr-337	1549	6	developers	developer	NOUN
ftr-337	1549	7	are	be	AUX
ftr-337	1549	8	not	not	PART
ftr-337	1549	9	in	in	ADP
ftr-337	1549	10	a	a	DET
ftr-337	1549	11	position	position	NOUN
ftr-337	1549	12	to	to	PART
ftr-337	1549	13	make	make	VERB
ftr-337	1549	14	use	use	NOUN
ftr-337	1549	15	of	of	ADP
ftr-337	1549	16	tax	tax	NOUN
ftr-337	1549	17	benefits	benefit	NOUN
ftr-337	1549	18	such	such	ADJ
ftr-337	1549	19	as	as	ADP
ftr-337	1549	20	depreciation	depreciation	NOUN
ftr-337	1549	21	deductions	deduction	NOUN
ftr-337	1549	22	and	and	CCONJ
ftr-337	1549	23	tax	tax	NOUN
ftr-337	1549	24	credits	credit	NOUN
ftr-337	1549	25	to	to	ADP
ftr-337	1549	26	any	any	DET
ftr-337	1549	27	significant	significant	ADJ
ftr-337	1549	28	degree	degree	NOUN
ftr-337	1549	29	.	.	PUNCT
ftr-337	1550	1	therefore	therefore	ADV
ftr-337	1550	2	,	,	PUNCT
ftr-337	1550	3	of	of	ADP
ftr-337	1550	4	necessity	necessity	NOUN
ftr-337	1550	5	,	,	PUNCT
ftr-337	1550	6	developers	developer	NOUN
ftr-337	1550	7	routinely	routinely	ADV
ftr-337	1550	8	partner	partner	VERB
ftr-337	1550	9	with	with	ADP
ftr-337	1550	10	“	"	PUNCT
ftr-337	1550	11	tax	tax	NOUN
ftr-337	1550	12	equity	equity	NOUN
ftr-337	1550	13	investors	investor	NOUN
ftr-337	1550	14	”	"	PUNCT
ftr-337	1550	15	through	through	ADP
ftr-337	1550	16	various	various	ADJ
ftr-337	1550	17	mechanisms	mechanism	NOUN
ftr-337	1550	18	.	.	PUNCT
ftr-337	1551	1	two	two	NUM
ftr-337	1551	2	structures	structure	NOUN
ftr-337	1551	3	are	be	AUX
ftr-337	1551	4	commonly	commonly	ADV
ftr-337	1551	5	used	use	VERB
ftr-337	1551	6	to	to	PART
ftr-337	1551	7	finance	finance	VERB
ftr-337	1551	8	renewable	renewable	ADJ
ftr-337	1551	9	energy	energy	NOUN
ftr-337	1551	10	projects	project	NOUN
ftr-337	1551	11	by	by	ADP
ftr-337	1551	12	allocating	allocate	VERB
ftr-337	1551	13	tax	tax	NOUN
ftr-337	1551	14	benefits	benefit	NOUN
ftr-337	1551	15	to	to	PART
ftr-337	1551	16	tax	tax	VERB
ftr-337	1551	17	equity	equity	NOUN
ftr-337	1551	18	investors	investor	NOUN
ftr-337	1551	19	in	in	ADP
ftr-337	1551	20	exchange	exchange	NOUN
ftr-337	1551	21	for	for	ADP
ftr-337	1551	22	their	their	PRON
ftr-337	1551	23	investments	investment	NOUN
ftr-337	1551	24	.	.	PUNCT
ftr-337	1552	1	these	these	DET
ftr-337	1552	2	structures	structure	NOUN
ftr-337	1552	3	are	be	AUX
ftr-337	1552	4	the	the	DET
ftr-337	1552	5	partnership	partnership	NOUN
ftr-337	1552	6	flip	flip	NOUN
ftr-337	1552	7	structure	structure	NOUN
ftr-337	1552	8	and	and	CCONJ
ftr-337	1552	9	the	the	DET
ftr-337	1552	10	lease	lease	NOUN
ftr-337	1552	11	structure	structure	NOUN
ftr-337	1552	12	,	,	PUNCT
ftr-337	1552	13	both	both	PRON
ftr-337	1552	14	discussed	discuss	VERB
ftr-337	1552	15	further	far	ADV
ftr-337	1552	16	below	below	ADV
ftr-337	1552	17	.	.	PUNCT
ftr-337	1553	1	a	a	DET
ftr-337	1553	2	safe	safe	ADJ
ftr-337	1553	3	harbor	harbor	NOUN
ftr-337	1553	4	for	for	ADP
ftr-337	1553	5	the	the	DET
ftr-337	1553	6	partnership	partnership	NOUN
ftr-337	1553	7	flip	flip	NOUN
ftr-337	1553	8	structure	structure	NOUN
ftr-337	1553	9	that	that	PRON
ftr-337	1553	10	actually	actually	ADV
ftr-337	1553	11	borrows	borrow	VERB
ftr-337	1553	12	heavily	heavily	ADV
ftr-337	1553	13	from	from	ADP
ftr-337	1553	14	a	a	DET
ftr-337	1553	15	combination	combination	NOUN
ftr-337	1553	16	of	of	ADP
ftr-337	1553	17	the	the	DET
ftr-337	1553	18	irs	irs	PROPN
ftr-337	1553	19	’s	’s	PART
ftr-337	1553	20	“	"	PUNCT
ftr-337	1553	21	true	true	ADJ
ftr-337	1553	22	lease	lease	NOUN
ftr-337	1553	23	”	"	PUNCT
ftr-337	1553	24	guidance	guidance	NOUN
ftr-337	1553	25	and	and	CCONJ
ftr-337	1553	26	rulings	ruling	NOUN
ftr-337	1553	27	practice	practice	VERB
ftr-337	1553	28	under	under	ADP
ftr-337	1553	29	section	section	NOUN
ftr-337	1553	30	29	29	NUM
ftr-337	1553	31	227	227	NUM
ftr-337	1553	32	was	be	AUX
ftr-337	1553	33	established	establish	VERB
ftr-337	1553	34	in	in	ADP
ftr-337	1553	35	the	the	DET
ftr-337	1553	36	context	context	NOUN
ftr-337	1553	37	of	of	ADP
ftr-337	1553	38	wind	wind	NOUN
ftr-337	1553	39	energy	energy	NOUN
ftr-337	1553	40	projects	project	NOUN
ftr-337	1553	41	in	in	ADP
ftr-337	1553	42	revenue	revenue	NOUN
ftr-337	1553	43	procedure	procedure	NOUN
ftr-337	1553	44	2007	2007	NUM
ftr-337	1553	45	-	-	SYM
ftr-337	1553	46	65	65	NUM
ftr-337	1553	47	,	,	PUNCT
ftr-337	1553	48	discussed	discuss	VERB
ftr-337	1553	49	above	above	ADV
ftr-337	1553	50	.	.	PUNCT
ftr-337	1554	1	in	in	ADP
ftr-337	1554	2	practice	practice	NOUN
ftr-337	1554	3	,	,	PUNCT
ftr-337	1554	4	taxpayers	taxpayer	NOUN
ftr-337	1554	5	routinely	routinely	ADV
ftr-337	1554	6	rely	rely	VERB
ftr-337	1554	7	on	on	ADP
ftr-337	1554	8	the	the	DET
ftr-337	1554	9	revenue	revenue	NOUN
ftr-337	1554	10	procedure	procedure	NOUN
ftr-337	1554	11	outside	outside	ADP
ftr-337	1554	12	the	the	DET
ftr-337	1554	13	context	context	NOUN
ftr-337	1554	14	of	of	ADP
ftr-337	1554	15	wind	wind	NOUN
ftr-337	1554	16	projects	project	NOUN
ftr-337	1554	17	as	as	ADV
ftr-337	1554	18	well	well	ADV
ftr-337	1554	19	.	.	PUNCT
ftr-337	1555	1	these	these	DET
ftr-337	1555	2	same	same	ADJ
ftr-337	1555	3	structures	structure	NOUN
ftr-337	1555	4	are	be	AUX
ftr-337	1555	5	being	be	AUX
ftr-337	1555	6	deployed	deploy	VERB
ftr-337	1555	7	in	in	ADP
ftr-337	1555	8	the	the	DET
ftr-337	1555	9	cash	cash	NOUN
ftr-337	1555	10	grant	grant	NOUN
ftr-337	1555	11	context	context	NOUN
ftr-337	1555	12	both	both	PRON
ftr-337	1555	13	as	as	ADP
ftr-337	1555	14	a	a	DET
ftr-337	1555	15	vehicle	vehicle	NOUN
ftr-337	1555	16	to	to	PART
ftr-337	1555	17	bridge	bridge	VERB
ftr-337	1555	18	finance	finance	VERB
ftr-337	1555	19	the	the	DET
ftr-337	1555	20	grant	grant	NOUN
ftr-337	1555	21	and	and	CCONJ
ftr-337	1555	22	to	to	PART
ftr-337	1555	23	make	make	VERB
ftr-337	1555	24	appropriate	appropriate	ADJ
ftr-337	1555	25	use	use	NOUN
ftr-337	1555	26	of	of	ADP
ftr-337	1555	27	depreciation	depreciation	NOUN
ftr-337	1555	28	deductions	deduction	NOUN
ftr-337	1555	29	via	via	ADP
ftr-337	1555	30	the	the	DET
ftr-337	1555	31	involvement	involvement	NOUN
ftr-337	1555	32	of	of	ADP
ftr-337	1555	33	the	the	DET
ftr-337	1555	34	tax	tax	NOUN
ftr-337	1555	35	equity	equity	NOUN
ftr-337	1555	36	investor	investor	NOUN
ftr-337	1555	37	.	.	PUNCT
ftr-337	1556	1	2	2	X
ftr-337	1556	2	.	.	X
ftr-337	1556	3	illustration	illustration	NOUN
ftr-337	1556	4	of	of	ADP
ftr-337	1556	5	partnership	partnership	NOUN
ftr-337	1556	6	flip	flip	NOUN
ftr-337	1556	7	structure	structure	NOUN
ftr-337	1556	8	a	a	DET
ftr-337	1556	9	typical	typical	ADJ
ftr-337	1556	10	renewable	renewable	ADJ
ftr-337	1556	11	energy	energy	NOUN
ftr-337	1556	12	partnership	partnership	NOUN
ftr-337	1556	13	structure	structure	NOUN
ftr-337	1556	14	based	base	VERB
ftr-337	1556	15	on	on	ADP
ftr-337	1556	16	rev	rev	PROPN
ftr-337	1556	17	.	.	PROPN
ftr-337	1556	18	proc	proc	PROPN
ftr-337	1556	19	.	.	PUNCT
ftr-337	1557	1	2007	2007	NUM
ftr-337	1557	2	-	-	SYM
ftr-337	1557	3	65	65	NUM
ftr-337	1557	4	can	can	AUX
ftr-337	1557	5	be	be	AUX
ftr-337	1557	6	illustrated	illustrate	VERB
ftr-337	1557	7	as	as	SCONJ
ftr-337	1557	8	follows	follow	VERB
ftr-337	1557	9	.	.	PUNCT
ftr-337	1558	1	e	e	X
ftr-337	1558	2	,	,	PUNCT
ftr-337	1558	3	a	a	DET
ftr-337	1558	4	tax	tax	NOUN
ftr-337	1558	5	equity	equity	NOUN
ftr-337	1558	6	investor	investor	NOUN
ftr-337	1558	7	,	,	PUNCT
ftr-337	1558	8	contributes	contribute	VERB
ftr-337	1558	9	$	$	SYM
ftr-337	1558	10	100	100	NUM
ftr-337	1558	11	in	in	ADP
ftr-337	1558	12	cash	cash	NOUN
ftr-337	1558	13	to	to	PART
ftr-337	1558	14	partnership	partnership	VERB
ftr-337	1558	15	in	in	ADP
ftr-337	1558	16	exchange	exchange	NOUN
ftr-337	1558	17	for	for	ADP
ftr-337	1558	18	a	a	DET
ftr-337	1558	19	99	99	NUM
ftr-337	1558	20	percent	percent	NOUN
ftr-337	1558	21	interest	interest	NOUN
ftr-337	1558	22	in	in	ADP
ftr-337	1558	23	all	all	DET
ftr-337	1558	24	items	item	NOUN
ftr-337	1558	25	of	of	ADP
ftr-337	1558	26	income	income	NOUN
ftr-337	1558	27	,	,	PUNCT
ftr-337	1558	28	gain	gain	NOUN
ftr-337	1558	29	,	,	PUNCT
ftr-337	1558	30	loss	loss	NOUN
ftr-337	1558	31	,	,	PUNCT
ftr-337	1558	32	deduction	deduction	NOUN
ftr-337	1558	33	(	(	PUNCT
ftr-337	1558	34	including	include	VERB
ftr-337	1558	35	macrs	macrs	NOUN
ftr-337	1558	36	depreciation	depreciation	NOUN
ftr-337	1558	37	)	)	PUNCT
ftr-337	1558	38	,	,	PUNCT
ftr-337	1558	39	and	and	CCONJ
ftr-337	1558	40	credits	credit	NOUN
ftr-337	1558	41	/	/	SYM
ftr-337	1558	42	grants	grant	NOUN
ftr-337	1558	43	.	.	PUNCT
ftr-337	1559	1	s	s	X
ftr-337	1559	2	,	,	PUNCT
ftr-337	1559	3	a	a	DET
ftr-337	1559	4	strategic	strategic	ADJ
ftr-337	1559	5	partner	partner	NOUN
ftr-337	1559	6	,	,	PUNCT
ftr-337	1559	7	contributes	contribute	VERB
ftr-337	1559	8	$	$	SYM
ftr-337	1559	9	90	90	NUM
ftr-337	1559	10	in	in	ADP
ftr-337	1559	11	assets	asset	NOUN
ftr-337	1559	12	to	to	PART
ftr-337	1559	13	partnership	partnership	VERB
ftr-337	1559	14	in	in	ADP
ftr-337	1559	15	exchange	exchange	NOUN
ftr-337	1559	16	for	for	ADP
ftr-337	1559	17	a	a	DET
ftr-337	1559	18	one	one	NUM
ftr-337	1559	19	percent	percent	NOUN
ftr-337	1559	20	interest	interest	NOUN
ftr-337	1559	21	in	in	ADP
ftr-337	1559	22	all	all	DET
ftr-337	1559	23	partnership	partnership	NOUN
ftr-337	1559	24	items	item	NOUN
ftr-337	1559	25	of	of	ADP
ftr-337	1559	26	income	income	NOUN
ftr-337	1559	27	,	,	PUNCT
ftr-337	1559	28	gain	gain	NOUN
ftr-337	1559	29	,	,	PUNCT
ftr-337	1559	30	loss	loss	NOUN
ftr-337	1559	31	,	,	PUNCT
ftr-337	1559	32	deduction	deduction	NOUN
ftr-337	1559	33	(	(	PUNCT
ftr-337	1559	34	including	include	VERB
ftr-337	1559	35	macrs	macrs	NOUN
ftr-337	1559	36	depreciation	depreciation	NOUN
ftr-337	1559	37	)	)	PUNCT
ftr-337	1559	38	,	,	PUNCT
ftr-337	1559	39	and	and	CCONJ
ftr-337	1559	40	credits	credit	NOUN
ftr-337	1559	41	/	/	SYM
ftr-337	1559	42	grants	grant	NOUN
ftr-337	1559	43	.	.	PUNCT
ftr-337	1560	1	partnership	partnership	NOUN
ftr-337	1560	2	will	will	AUX
ftr-337	1560	3	obtain	obtain	VERB
ftr-337	1560	4	a	a	DET
ftr-337	1560	5	credit	credit	NOUN
ftr-337	1560	6	/	/	SYM
ftr-337	1560	7	grant	grant	NOUN
ftr-337	1560	8	of	of	ADP
ftr-337	1560	9	30	30	NUM
ftr-337	1560	10	percent	percent	NOUN
ftr-337	1560	11	of	of	ADP
ftr-337	1560	12	the	the	DET
ftr-337	1560	13	project	project	NOUN
ftr-337	1560	14	costs	cost	NOUN
ftr-337	1560	15	.	.	PUNCT
ftr-337	1561	1	it	it	PRON
ftr-337	1561	2	may	may	AUX
ftr-337	1561	3	also	also	ADV
ftr-337	1561	4	be	be	AUX
ftr-337	1561	5	eligible	eligible	ADJ
ftr-337	1561	6	for	for	ADP
ftr-337	1561	7	state	state	NOUN
ftr-337	1561	8	incentives	incentive	NOUN
ftr-337	1561	9	.	.	PUNCT
ftr-337	1562	1	in	in	ADP
ftr-337	1562	2	the	the	DET
ftr-337	1562	3	grant	grant	NOUN
ftr-337	1562	4	scenario	scenario	NOUN
ftr-337	1562	5	,	,	PUNCT
ftr-337	1562	6	there	there	PRON
ftr-337	1562	7	is	be	VERB
ftr-337	1562	8	considerable	considerable	ADJ
ftr-337	1562	9	flexibility	flexibility	NOUN
ftr-337	1562	10	as	as	ADP
ftr-337	1562	11	to	to	ADP
ftr-337	1562	12	the	the	DET
ftr-337	1562	13	227	227	NUM
ftr-337	1562	14	.	.	PUNCT
ftr-337	1563	1	see	see	VERB
ftr-337	1563	2	supra	supra	PROPN
ftr-337	1563	3	note	note	PROPN
ftr-337	1563	4	204	204	NUM
ftr-337	1563	5	and	and	CCONJ
ftr-337	1563	6	accompanying	accompany	VERB
ftr-337	1563	7	text	text	NOUN
ftr-337	1563	8	.	.	PUNCT
ftr-337	1564	1	690	690	NUM
ftr-337	1564	2	florida	florida	PROPN
ftr-337	1564	3	tax	tax	NOUN
ftr-337	1564	4	review	review	NOUN
ftr-337	1564	5	[	[	X
ftr-337	1564	6	vol.12:9	vol.12:9	PRON
ftr-337	1564	7	allocation	allocation	NOUN
ftr-337	1564	8	of	of	ADP
ftr-337	1564	9	the	the	DET
ftr-337	1564	10	grant	grant	NOUN
ftr-337	1564	11	among	among	ADP
ftr-337	1564	12	the	the	DET
ftr-337	1564	13	partners	partner	NOUN
ftr-337	1564	14	.	.	PUNCT
ftr-337	1565	1	228	228	NUM
ftr-337	1565	2	this	this	PRON
ftr-337	1565	3	will	will	AUX
ftr-337	1565	4	similarly	similarly	ADV
ftr-337	1565	5	be	be	AUX
ftr-337	1565	6	true	true	ADJ
ftr-337	1565	7	as	as	ADP
ftr-337	1565	8	to	to	ADP
ftr-337	1565	9	any	any	DET
ftr-337	1565	10	state	state	NOUN
ftr-337	1565	11	cash	cash	NOUN
ftr-337	1565	12	incentives	incentive	NOUN
ftr-337	1565	13	.	.	PUNCT
ftr-337	1566	1	under	under	ADP
ftr-337	1566	2	the	the	DET
ftr-337	1566	3	terms	term	NOUN
ftr-337	1566	4	of	of	ADP
ftr-337	1566	5	the	the	DET
ftr-337	1566	6	agreement	agreement	NOUN
ftr-337	1566	7	,	,	PUNCT
ftr-337	1566	8	99	99	NUM
ftr-337	1566	9	percent	percent	NOUN
ftr-337	1566	10	of	of	ADP
ftr-337	1566	11	the	the	DET
ftr-337	1566	12	credit	credit	NOUN
ftr-337	1566	13	/	/	SYM
ftr-337	1566	14	grant	grant	NOUN
ftr-337	1566	15	is	be	AUX
ftr-337	1566	16	allocated	allocate	VERB
ftr-337	1566	17	to	to	ADP
ftr-337	1566	18	e	e	NOUN
ftr-337	1566	19	;	;	PUNCT
ftr-337	1566	20	once	once	ADV
ftr-337	1566	21	e	e	PRON
ftr-337	1566	22	achieves	achieve	VERB
ftr-337	1566	23	a	a	DET
ftr-337	1566	24	specified	specified	ADJ
ftr-337	1566	25	internal	internal	ADJ
ftr-337	1566	26	rate	rate	NOUN
ftr-337	1566	27	of	of	ADP
ftr-337	1566	28	return	return	NOUN
ftr-337	1566	29	taking	take	VERB
ftr-337	1566	30	into	into	ADP
ftr-337	1566	31	account	account	NOUN
ftr-337	1566	32	the	the	DET
ftr-337	1566	33	credit	credit	NOUN
ftr-337	1566	34	/	/	SYM
ftr-337	1566	35	grant	grant	NOUN
ftr-337	1566	36	and	and	CCONJ
ftr-337	1566	37	other	other	ADJ
ftr-337	1566	38	tax	tax	NOUN
ftr-337	1566	39	-	-	PUNCT
ftr-337	1566	40	related	relate	VERB
ftr-337	1566	41	benefits	benefit	NOUN
ftr-337	1566	42	to	to	ADP
ftr-337	1566	43	e	e	NOUN
ftr-337	1566	44	from	from	ADP
ftr-337	1566	45	participation	participation	NOUN
ftr-337	1566	46	in	in	ADP
ftr-337	1566	47	the	the	DET
ftr-337	1566	48	project	project	NOUN
ftr-337	1566	49	,	,	PUNCT
ftr-337	1566	50	the	the	DET
ftr-337	1566	51	interest	interest	NOUN
ftr-337	1566	52	of	of	ADP
ftr-337	1566	53	e	e	PROPN
ftr-337	1566	54	in	in	ADP
ftr-337	1566	55	the	the	DET
ftr-337	1566	56	partnership	partnership	NOUN
ftr-337	1566	57	“	"	PUNCT
ftr-337	1566	58	flips	flip	NOUN
ftr-337	1566	59	”	"	PUNCT
ftr-337	1566	60	such	such	ADJ
ftr-337	1566	61	that	that	SCONJ
ftr-337	1566	62	e	e	NOUN
ftr-337	1566	63	thereafter	thereafter	ADV
ftr-337	1566	64	has	have	VERB
ftr-337	1566	65	a	a	DET
ftr-337	1566	66	5	5	NUM
ftr-337	1566	67	percent	percent	NOUN
ftr-337	1566	68	interest	interest	NOUN
ftr-337	1566	69	,	,	PUNCT
ftr-337	1566	70	and	and	CCONJ
ftr-337	1566	71	s	s	AUX
ftr-337	1566	72	has	have	VERB
ftr-337	1566	73	a	a	DET
ftr-337	1566	74	95	95	NUM
ftr-337	1566	75	percent	percent	NOUN
ftr-337	1566	76	interest	interest	NOUN
ftr-337	1566	77	in	in	ADP
ftr-337	1566	78	all	all	DET
ftr-337	1566	79	partnership	partnership	NOUN
ftr-337	1566	80	items	item	NOUN
ftr-337	1566	81	of	of	ADP
ftr-337	1566	82	income	income	NOUN
ftr-337	1566	83	,	,	PUNCT
ftr-337	1566	84	gain	gain	NOUN
ftr-337	1566	85	,	,	PUNCT
ftr-337	1566	86	loss	loss	NOUN
ftr-337	1566	87	,	,	PUNCT
ftr-337	1566	88	deduction	deduction	NOUN
ftr-337	1566	89	(	(	PUNCT
ftr-337	1566	90	including	include	VERB
ftr-337	1566	91	macrs	macrs	NOUN
ftr-337	1566	92	depreciation	depreciation	NOUN
ftr-337	1566	93	)	)	PUNCT
ftr-337	1566	94	,	,	PUNCT
ftr-337	1566	95	and	and	CCONJ
ftr-337	1566	96	credits	credit	NOUN
ftr-337	1566	97	(	(	PUNCT
ftr-337	1566	98	including	include	VERB
ftr-337	1566	99	credit	credit	NOUN
ftr-337	1566	100	/	/	SYM
ftr-337	1566	101	grant	grant	NOUN
ftr-337	1566	102	)	)	PUNCT
ftr-337	1566	103	.	.	PUNCT
ftr-337	1567	1	the	the	DET
ftr-337	1567	2	end	end	NOUN
ftr-337	1567	3	result	result	NOUN
ftr-337	1567	4	is	be	AUX
ftr-337	1567	5	that	that	SCONJ
ftr-337	1567	6	e	e	NOUN
ftr-337	1567	7	realizes	realize	VERB
ftr-337	1567	8	the	the	DET
ftr-337	1567	9	lion	lion	NOUN
ftr-337	1567	10	’s	’s	PART
ftr-337	1567	11	share	share	NOUN
ftr-337	1567	12	of	of	ADP
ftr-337	1567	13	its	its	PRON
ftr-337	1567	14	return	return	NOUN
ftr-337	1567	15	as	as	ADP
ftr-337	1567	16	an	an	DET
ftr-337	1567	17	equity	equity	NOUN
ftr-337	1567	18	investor	investor	NOUN
ftr-337	1567	19	over	over	ADP
ftr-337	1567	20	the	the	DET
ftr-337	1567	21	first	first	ADJ
ftr-337	1567	22	five	five	NUM
ftr-337	1567	23	years	year	NOUN
ftr-337	1567	24	(	(	PUNCT
ftr-337	1567	25	the	the	DET
ftr-337	1567	26	recapture	recapture	NOUN
ftr-337	1567	27	period	period	NOUN
ftr-337	1567	28	)	)	PUNCT
ftr-337	1567	29	on	on	ADP
ftr-337	1567	30	the	the	DET
ftr-337	1567	31	strength	strength	NOUN
ftr-337	1567	32	of	of	ADP
ftr-337	1567	33	the	the	DET
ftr-337	1567	34	credit	credit	NOUN
ftr-337	1567	35	/	/	SYM
ftr-337	1567	36	grant	grant	NOUN
ftr-337	1567	37	.	.	PUNCT
ftr-337	1568	1	thereafter	thereafter	ADV
ftr-337	1568	2	e	e	PROPN
ftr-337	1568	3	maintains	maintain	VERB
ftr-337	1568	4	a	a	DET
ftr-337	1568	5	5	5	NUM
ftr-337	1568	6	percent	percent	NOUN
ftr-337	1568	7	interest	interest	NOUN
ftr-337	1568	8	in	in	ADP
ftr-337	1568	9	the	the	DET
ftr-337	1568	10	project	project	NOUN
ftr-337	1568	11	.	.	PUNCT
ftr-337	1569	1	3	3	X
ftr-337	1569	2	.	.	X
ftr-337	1569	3	lease	lease	NOUN
ftr-337	1569	4	structure	structure	NOUN
ftr-337	1569	5	the	the	DET
ftr-337	1569	6	parties	party	NOUN
ftr-337	1569	7	can	can	AUX
ftr-337	1569	8	employ	employ	VERB
ftr-337	1569	9	either	either	CCONJ
ftr-337	1569	10	a	a	DET
ftr-337	1569	11	sale	sale	NOUN
ftr-337	1569	12	-	-	PUNCT
ftr-337	1569	13	leaseback	leaseback	NOUN
ftr-337	1569	14	structure	structure	NOUN
ftr-337	1569	15	or	or	CCONJ
ftr-337	1569	16	a	a	DET
ftr-337	1569	17	“	"	PUNCT
ftr-337	1569	18	straight	straight	ADJ
ftr-337	1569	19	”	"	PUNCT
ftr-337	1569	20	lease	lease	NOUN
ftr-337	1569	21	transaction	transaction	NOUN
ftr-337	1569	22	whereunder	whereunder	NOUN
ftr-337	1569	23	in	in	ADP
ftr-337	1569	24	either	either	DET
ftr-337	1569	25	case	case	NOUN
ftr-337	1569	26	the	the	DET
ftr-337	1569	27	tax	tax	NOUN
ftr-337	1569	28	equity	equity	NOUN
ftr-337	1569	29	investor	investor	NOUN
ftr-337	1569	30	acquires	acquire	VERB
ftr-337	1569	31	the	the	DET
ftr-337	1569	32	project	project	NOUN
ftr-337	1569	33	and	and	CCONJ
ftr-337	1569	34	leases	lease	VERB
ftr-337	1569	35	it	it	PRON
ftr-337	1569	36	to	to	ADP
ftr-337	1569	37	the	the	DET
ftr-337	1569	38	developer	developer	NOUN
ftr-337	1569	39	under	under	ADP
ftr-337	1569	40	a	a	DET
ftr-337	1569	41	lease	lease	NOUN
ftr-337	1569	42	satisfying	satisfy	VERB
ftr-337	1569	43	the	the	DET
ftr-337	1569	44	conditions	condition	NOUN
ftr-337	1569	45	for	for	ADP
ftr-337	1569	46	a	a	DET
ftr-337	1569	47	true	true	ADJ
ftr-337	1569	48	lease	lease	NOUN
ftr-337	1569	49	and	and	CCONJ
ftr-337	1569	50	claims	claim	VERB
ftr-337	1569	51	all	all	DET
ftr-337	1569	52	tax	tax	NOUN
ftr-337	1569	53	credits	credit	NOUN
ftr-337	1569	54	and	and	CCONJ
ftr-337	1569	55	depreciation	depreciation	NOUN
ftr-337	1569	56	deductions	deduction	NOUN
ftr-337	1569	57	associated	associate	VERB
ftr-337	1569	58	with	with	ADP
ftr-337	1569	59	the	the	DET
ftr-337	1569	60	project	project	NOUN
ftr-337	1569	61	.	.	PUNCT
ftr-337	1570	1	alternatively	alternatively	ADV
ftr-337	1570	2	,	,	PUNCT
ftr-337	1570	3	the	the	DET
ftr-337	1570	4	tax	tax	NOUN
ftr-337	1570	5	equity	equity	NOUN
ftr-337	1570	6	investor	investor	NOUN
ftr-337	1570	7	can	can	AUX
ftr-337	1570	8	cede	cede	VERB
ftr-337	1570	9	the	the	DET
ftr-337	1570	10	credit	credit	NOUN
ftr-337	1570	11	/	/	SYM
ftr-337	1570	12	grant	grant	NOUN
ftr-337	1570	13	to	to	ADP
ftr-337	1570	14	the	the	DET
ftr-337	1570	15	lessee	lessee	NOUN
ftr-337	1570	16	(	(	PUNCT
ftr-337	1570	17	retaining	retain	VERB
ftr-337	1570	18	the	the	DET
ftr-337	1570	19	macrs	macrs	NOUN
ftr-337	1570	20	deductions	deduction	NOUN
ftr-337	1570	21	)	)	PUNCT
ftr-337	1570	22	.	.	PUNCT
ftr-337	1571	1	under	under	ADP
ftr-337	1571	2	yet	yet	ADV
ftr-337	1571	3	another	another	DET
ftr-337	1571	4	structure	structure	NOUN
ftr-337	1571	5	,	,	PUNCT
ftr-337	1571	6	the	the	DET
ftr-337	1571	7	developer	developer	NOUN
ftr-337	1571	8	can	can	AUX
ftr-337	1571	9	play	play	VERB
ftr-337	1571	10	the	the	DET
ftr-337	1571	11	role	role	NOUN
ftr-337	1571	12	of	of	ADP
ftr-337	1571	13	lessor	lessor	NOUN
ftr-337	1571	14	under	under	ADP
ftr-337	1571	15	the	the	DET
ftr-337	1571	16	lease	lease	NOUN
ftr-337	1571	17	and	and	CCONJ
ftr-337	1571	18	cede	cede	VERB
ftr-337	1571	19	the	the	DET
ftr-337	1571	20	credit	credit	NOUN
ftr-337	1571	21	/	/	SYM
ftr-337	1571	22	grant	grant	NOUN
ftr-337	1571	23	to	to	ADP
ftr-337	1571	24	the	the	DET
ftr-337	1571	25	tax	tax	NOUN
ftr-337	1571	26	equity	equity	NOUN
ftr-337	1571	27	investor	investor	NOUN
ftr-337	1571	28	,	,	PUNCT
ftr-337	1571	29	as	as	ADP
ftr-337	1571	30	lessee	lessee	NOUN
ftr-337	1571	31	.	.	PUNCT
ftr-337	1572	1	in	in	ADP
ftr-337	1572	2	this	this	DET
ftr-337	1572	3	case	case	NOUN
ftr-337	1572	4	,	,	PUNCT
ftr-337	1572	5	the	the	DET
ftr-337	1572	6	tax	tax	NOUN
ftr-337	1572	7	equity	equity	NOUN
ftr-337	1572	8	takes	take	VERB
ftr-337	1572	9	up	up	ADP
ftr-337	1572	10	the	the	DET
ftr-337	1572	11	entrepreneurial	entrepreneurial	ADJ
ftr-337	1572	12	roles	role	NOUN
ftr-337	1572	13	of	of	ADP
ftr-337	1572	14	operator	operator	NOUN
ftr-337	1572	15	/	/	SYM
ftr-337	1572	16	lessee	lessee	NOUN
ftr-337	1572	17	,	,	PUNCT
ftr-337	1572	18	albeit	albeit	SCONJ
ftr-337	1572	19	it	it	PRON
ftr-337	1572	20	may	may	AUX
ftr-337	1572	21	contract	contract	VERB
ftr-337	1572	22	for	for	ADP
ftr-337	1572	23	operations	operation	NOUN
ftr-337	1572	24	and	and	CCONJ
ftr-337	1572	25	maintenance	maintenance	NOUN
ftr-337	1572	26	and	and	CCONJ
ftr-337	1572	27	similar	similar	ADJ
ftr-337	1572	28	services	service	NOUN
ftr-337	1572	29	with	with	ADP
ftr-337	1572	30	the	the	DET
ftr-337	1572	31	developer	developer	NOUN
ftr-337	1572	32	/	/	SYM
ftr-337	1572	33	lessor	lessor	NOUN
ftr-337	1572	34	.	.	PUNCT
ftr-337	1573	1	the	the	DET
ftr-337	1573	2	lease	lease	NOUN
ftr-337	1573	3	monetization	monetization	NOUN
ftr-337	1573	4	structure	structure	NOUN
ftr-337	1573	5	can	can	AUX
ftr-337	1573	6	be	be	AUX
ftr-337	1573	7	illustrated	illustrate	VERB
ftr-337	1573	8	as	as	SCONJ
ftr-337	1573	9	follows	follow	VERB
ftr-337	1573	10	.	.	PUNCT
ftr-337	1574	1	tax	tax	NOUN
ftr-337	1574	2	equity	equity	NOUN
ftr-337	1574	3	contributes	contribute	VERB
ftr-337	1574	4	$	$	SYM
ftr-337	1574	5	100	100	NUM
ftr-337	1574	6	to	to	ADP
ftr-337	1574	7	tax	tax	NOUN
ftr-337	1574	8	equity	equity	NOUN
ftr-337	1574	9	llc	llc	PROPN
ftr-337	1574	10	.	.	PUNCT
ftr-337	1575	1	tax	tax	PROPN
ftr-337	1575	2	equity	equity	PROPN
ftr-337	1575	3	llc	llc	PROPN
ftr-337	1575	4	purchases	purchase	VERB
ftr-337	1575	5	the	the	DET
ftr-337	1575	6	energy	energy	NOUN
ftr-337	1575	7	project	project	NOUN
ftr-337	1575	8	from	from	ADP
ftr-337	1575	9	project	project	NOUN
ftr-337	1575	10	llc	llc	NOUN
ftr-337	1575	11	for	for	ADP
ftr-337	1575	12	$	$	SYM
ftr-337	1575	13	100	100	NUM
ftr-337	1575	14	.	.	PUNCT
ftr-337	1576	1	strategic	strategic	ADJ
ftr-337	1576	2	investor	investor	NOUN
ftr-337	1576	3	contributes	contribute	VERB
ftr-337	1576	4	$	$	SYM
ftr-337	1576	5	80	80	NUM
ftr-337	1576	6	to	to	PART
ftr-337	1576	7	project	project	VERB
ftr-337	1576	8	llc	llc	PROPN
ftr-337	1576	9	in	in	ADP
ftr-337	1576	10	exchange	exchange	NOUN
ftr-337	1576	11	for	for	ADP
ftr-337	1576	12	100	100	NUM
ftr-337	1576	13	percent	percent	NOUN
ftr-337	1576	14	of	of	ADP
ftr-337	1576	15	the	the	DET
ftr-337	1576	16	interests	interest	NOUN
ftr-337	1576	17	in	in	ADP
ftr-337	1576	18	project	project	PROPN
ftr-337	1576	19	llc	llc	PROPN
ftr-337	1576	20	.	.	PUNCT
ftr-337	1577	1	tax	tax	PROPN
ftr-337	1577	2	equity	equity	PROPN
ftr-337	1577	3	llc	llc	PROPN
ftr-337	1577	4	leases	lease	VERB
ftr-337	1577	5	the	the	DET
ftr-337	1577	6	energy	energy	NOUN
ftr-337	1577	7	project	project	NOUN
ftr-337	1577	8	to	to	PART
ftr-337	1577	9	project	project	VERB
ftr-337	1577	10	llc	llc	NOUN
ftr-337	1577	11	for	for	ADP
ftr-337	1577	12	an	an	DET
ftr-337	1577	13	up	up	ADJ
ftr-337	1577	14	-	-	PUNCT
ftr-337	1577	15	front	front	NOUN
ftr-337	1577	16	prepaid	prepay	VERB
ftr-337	1577	17	lease	lease	NOUN
ftr-337	1577	18	payment	payment	NOUN
ftr-337	1577	19	of	of	ADP
ftr-337	1577	20	$	$	SYM
ftr-337	1577	21	80	80	NUM
ftr-337	1577	22	funded	fund	VERB
ftr-337	1577	23	by	by	ADP
ftr-337	1577	24	strategic	strategic	ADJ
ftr-337	1577	25	investor	investor	NOUN
ftr-337	1577	26	’s	’s	PART
ftr-337	1577	27	contribution	contribution	NOUN
ftr-337	1577	28	or	or	CCONJ
ftr-337	1577	29	periodic	periodic	ADJ
ftr-337	1577	30	lease	lease	NOUN
ftr-337	1577	31	payments	payment	NOUN
ftr-337	1577	32	equal	equal	ADJ
ftr-337	1577	33	to	to	ADP
ftr-337	1577	34	$	$	SYM
ftr-337	1577	35	80	80	NUM
ftr-337	1577	36	on	on	ADP
ftr-337	1577	37	a	a	DET
ftr-337	1577	38	present	present	ADJ
ftr-337	1577	39	value	value	NOUN
ftr-337	1577	40	basis	basis	NOUN
ftr-337	1577	41	.	.	PUNCT
ftr-337	1578	1	the	the	DET
ftr-337	1578	2	parties	party	NOUN
ftr-337	1578	3	agree	agree	VERB
ftr-337	1578	4	that	that	SCONJ
ftr-337	1578	5	under	under	ADP
ftr-337	1578	6	applicable	applicable	ADJ
ftr-337	1578	7	law	law	NOUN
ftr-337	1578	8	tax	tax	NOUN
ftr-337	1578	9	equity	equity	NOUN
ftr-337	1578	10	llc	llc	PROPN
ftr-337	1578	11	is	be	AUX
ftr-337	1578	12	the	the	DET
ftr-337	1578	13	tax	tax	NOUN
ftr-337	1578	14	owner	owner	NOUN
ftr-337	1578	15	of	of	ADP
ftr-337	1578	16	the	the	DET
ftr-337	1578	17	energy	energy	NOUN
ftr-337	1578	18	project	project	NOUN
ftr-337	1578	19	entitled	entitle	VERB
ftr-337	1578	20	to	to	ADP
ftr-337	1578	21	the	the	DET
ftr-337	1578	22	macrs	macrs	NOUN
ftr-337	1578	23	depreciation	depreciation	NOUN
ftr-337	1578	24	deductions	deduction	NOUN
ftr-337	1578	25	related	relate	VERB
ftr-337	1578	26	to	to	ADP
ftr-337	1578	27	the	the	DET
ftr-337	1578	28	energy	energy	NOUN
ftr-337	1578	29	project	project	NOUN
ftr-337	1578	30	.	.	PUNCT
ftr-337	1579	1	the	the	DET
ftr-337	1579	2	$	$	SYM
ftr-337	1579	3	30	30	NUM
ftr-337	1579	4	energy	energy	NOUN
ftr-337	1579	5	credit	credit	NOUN
ftr-337	1579	6	or	or	CCONJ
ftr-337	1579	7	grant	grant	NOUN
ftr-337	1579	8	and	and	CCONJ
ftr-337	1579	9	any	any	DET
ftr-337	1579	10	state	state	NOUN
ftr-337	1579	11	cash	cash	NOUN
ftr-337	1579	12	incentives	incentive	NOUN
ftr-337	1579	13	may	may	AUX
ftr-337	1579	14	be	be	AUX
ftr-337	1579	15	claimed	claim	VERB
ftr-337	1579	16	by	by	ADP
ftr-337	1579	17	tax	tax	NOUN
ftr-337	1579	18	equity	equity	NOUN
ftr-337	1579	19	llc	llc	PROPN
ftr-337	1579	20	or	or	CCONJ
ftr-337	1579	21	project	project	PROPN
ftr-337	1579	22	llc	llc	PROPN
ftr-337	1579	23	,	,	PUNCT
ftr-337	1579	24	as	as	SCONJ
ftr-337	1579	25	the	the	DET
ftr-337	1579	26	parties	party	NOUN
ftr-337	1579	27	agree	agree	VERB
ftr-337	1579	28	.	.	PUNCT
ftr-337	1580	1	the	the	DET
ftr-337	1580	2	foregoing	foregoing	NOUN
ftr-337	1580	3	is	be	AUX
ftr-337	1580	4	subject	subject	ADJ
ftr-337	1580	5	to	to	ADP
ftr-337	1580	6	the	the	DET
ftr-337	1580	7	proviso	proviso	NOUN
ftr-337	1580	8	that	that	SCONJ
ftr-337	1580	9	the	the	DET
ftr-337	1580	10	lease	lease	NOUN
ftr-337	1580	11	qualifies	qualify	VERB
ftr-337	1580	12	as	as	ADP
ftr-337	1580	13	a	a	DET
ftr-337	1580	14	“	"	PUNCT
ftr-337	1580	15	true	true	ADJ
ftr-337	1580	16	”	"	PUNCT
ftr-337	1580	17	lease	lease	NOUN
ftr-337	1580	18	for	for	ADP
ftr-337	1580	19	federal	federal	ADJ
ftr-337	1580	20	tax	tax	NOUN
ftr-337	1580	21	purposes	purpose	NOUN
ftr-337	1580	22	.	.	PUNCT
ftr-337	1581	1	228	228	NUM
ftr-337	1581	2	.	.	PUNCT
ftr-337	1582	1	see	see	VERB
ftr-337	1582	2	supra	supra	PROPN
ftr-337	1582	3	note	note	PROPN
ftr-337	1582	4	220	220	NUM
ftr-337	1582	5	and	and	CCONJ
ftr-337	1582	6	accompanying	accompany	VERB
ftr-337	1582	7	text	text	NOUN
ftr-337	1582	8	.	.	PUNCT
ftr-337	1583	1	by	by	ADP
ftr-337	1583	2	contrast	contrast	NOUN
ftr-337	1583	3	,	,	PUNCT
ftr-337	1583	4	as	as	SCONJ
ftr-337	1583	5	noted	note	VERB
ftr-337	1583	6	above	above	ADP
ftr-337	1583	7	,	,	PUNCT
ftr-337	1583	8	allocation	allocation	NOUN
ftr-337	1583	9	of	of	ADP
ftr-337	1583	10	the	the	DET
ftr-337	1583	11	energy	energy	NOUN
ftr-337	1583	12	credit	credit	NOUN
ftr-337	1583	13	must	must	AUX
ftr-337	1583	14	be	be	AUX
ftr-337	1583	15	in	in	ADP
ftr-337	1583	16	accordance	accordance	NOUN
ftr-337	1583	17	with	with	ADP
ftr-337	1583	18	the	the	DET
ftr-337	1583	19	requirements	requirement	NOUN
ftr-337	1583	20	of	of	ADP
ftr-337	1583	21	section	section	NOUN
ftr-337	1583	22	704(b	704(b	PROPN
ftr-337	1583	23	)	)	PUNCT
ftr-337	1583	24	.	.	PUNCT
ftr-337	1584	1	see	see	VERB
ftr-337	1584	2	supra	supra	PROPN
ftr-337	1584	3	notes	notes	PROPN
ftr-337	1584	4	8–12	8–12	PROPN
ftr-337	1584	5	,	,	PUNCT
ftr-337	1584	6	and	and	CCONJ
ftr-337	1584	7	accompanying	accompany	VERB
ftr-337	1584	8	text	text	NOUN
ftr-337	1584	9	.	.	PUNCT
ftr-337	1585	1	2012	2012	NUM
ftr-337	1585	2	]	]	PUNCT
ftr-337	1585	3	monetization	monetization	NOUN
ftr-337	1585	4	of	of	ADP
ftr-337	1585	5	business	business	NOUN
ftr-337	1585	6	tax	tax	NOUN
ftr-337	1585	7	credits	credit	NOUN
ftr-337	1585	8	691	691	NUM
ftr-337	1585	9	4	4	NUM
ftr-337	1585	10	.	.	PUNCT
ftr-337	1585	11	reliance	reliance	NOUN
ftr-337	1585	12	on	on	ADP
ftr-337	1585	13	targeted	target	VERB
ftr-337	1585	14	return	return	NOUN
ftr-337	1585	15	a	a	DET
ftr-337	1585	16	pre	pre	ADJ
ftr-337	1585	17	-	-	ADJ
ftr-337	1585	18	tax	tax	ADJ
ftr-337	1585	19	internal	internal	ADJ
ftr-337	1585	20	rate	rate	NOUN
ftr-337	1585	21	of	of	ADP
ftr-337	1585	22	return	return	NOUN
ftr-337	1585	23	(	(	PUNCT
ftr-337	1585	24	“	"	PUNCT
ftr-337	1585	25	irr	irr	NOUN
ftr-337	1585	26	”	"	PUNCT
ftr-337	1585	27	)	)	PUNCT
ftr-337	1585	28	to	to	ADP
ftr-337	1585	29	the	the	DET
ftr-337	1585	30	tax	tax	NOUN
ftr-337	1585	31	-	-	PUNCT
ftr-337	1585	32	equity	equity	NOUN
ftr-337	1585	33	investor	investor	NOUN
ftr-337	1585	34	in	in	ADP
ftr-337	1585	35	the	the	DET
ftr-337	1585	36	range	range	NOUN
ftr-337	1585	37	of	of	ADP
ftr-337	1585	38	two	two	NUM
ftr-337	1585	39	to	to	PART
ftr-337	1585	40	three	three	NUM
ftr-337	1585	41	percent	percent	NOUN
ftr-337	1585	42	commonly	commonly	ADV
ftr-337	1585	43	has	have	AUX
ftr-337	1585	44	been	be	AUX
ftr-337	1585	45	deemed	deem	VERB
ftr-337	1585	46	sufficient	sufficient	ADJ
ftr-337	1585	47	to	to	PART
ftr-337	1585	48	establish	establish	VERB
ftr-337	1585	49	the	the	DET
ftr-337	1585	50	validity	validity	NOUN
ftr-337	1585	51	of	of	ADP
ftr-337	1585	52	such	such	ADJ
ftr-337	1585	53	transactions	transaction	NOUN
ftr-337	1585	54	for	for	ADP
ftr-337	1585	55	federal	federal	ADJ
ftr-337	1585	56	tax	tax	NOUN
ftr-337	1585	57	purposes	purpose	NOUN
ftr-337	1585	58	,	,	PUNCT
ftr-337	1585	59	counting	count	VERB
ftr-337	1585	60	tax	tax	NOUN
ftr-337	1585	61	credits	credit	NOUN
ftr-337	1585	62	and	and	CCONJ
ftr-337	1585	63	grants	grant	NOUN
ftr-337	1585	64	allocable	allocable	ADJ
ftr-337	1585	65	to	to	ADP
ftr-337	1585	66	the	the	DET
ftr-337	1585	67	investor	investor	NOUN
ftr-337	1585	68	as	as	ADP
ftr-337	1585	69	cash	cash	NOUN
ftr-337	1585	70	for	for	ADP
ftr-337	1585	71	this	this	DET
ftr-337	1585	72	purpose	purpose	NOUN
ftr-337	1585	73	.	.	PUNCT
ftr-337	1586	1	practices	practice	NOUN
ftr-337	1586	2	in	in	ADP
ftr-337	1586	3	light	light	NOUN
ftr-337	1586	4	of	of	ADP
ftr-337	1586	5	the	the	DET
ftr-337	1586	6	enactment	enactment	NOUN
ftr-337	1586	7	of	of	ADP
ftr-337	1586	8	section	section	NOUN
ftr-337	1586	9	7701(o	7701(o	NUM
ftr-337	1586	10	)	)	PUNCT
ftr-337	1586	11	(	(	PUNCT
ftr-337	1586	12	see	see	VERB
ftr-337	1586	13	part	part	NOUN
ftr-337	1586	14	iv	iv	ADP
ftr-337	1586	15	below	below	ADV
ftr-337	1586	16	)	)	PUNCT
ftr-337	1586	17	are	be	AUX
ftr-337	1586	18	still	still	ADV
ftr-337	1586	19	developing	develop	VERB
ftr-337	1586	20	.	.	PUNCT
ftr-337	1587	1	229	229	NUM
ftr-337	1587	2	b.	b.	PROPN
ftr-337	1587	3	other	other	ADJ
ftr-337	1587	4	tax	tax	NOUN
ftr-337	1587	5	credit	credit	NOUN
ftr-337	1587	6	transactions	transaction	NOUN
ftr-337	1587	7	in	in	ADP
ftr-337	1587	8	practice	practice	NOUN
ftr-337	1587	9	as	as	ADP
ftr-337	1587	10	in	in	ADP
ftr-337	1587	11	the	the	DET
ftr-337	1587	12	case	case	NOUN
ftr-337	1587	13	of	of	ADP
ftr-337	1587	14	renewable	renewable	ADJ
ftr-337	1587	15	energy	energy	NOUN
ftr-337	1587	16	transactions	transaction	NOUN
ftr-337	1587	17	,	,	PUNCT
ftr-337	1587	18	nmtc	nmtc	NOUN
ftr-337	1587	19	transactions	transaction	NOUN
ftr-337	1587	20	reportedly	reportedly	ADV
ftr-337	1587	21	are	be	AUX
ftr-337	1587	22	structured	structure	VERB
ftr-337	1587	23	to	to	PART
ftr-337	1587	24	provide	provide	VERB
ftr-337	1587	25	investors	investor	NOUN
ftr-337	1587	26	with	with	ADP
ftr-337	1587	27	a	a	DET
ftr-337	1587	28	targeted	target	VERB
ftr-337	1587	29	irr	irr	NOUN
ftr-337	1587	30	earned	earn	VERB
ftr-337	1587	31	over	over	ADP
ftr-337	1587	32	the	the	DET
ftr-337	1587	33	section	section	NOUN
ftr-337	1587	34	45d	45d	PROPN
ftr-337	1587	35	seven	seven	NUM
ftr-337	1587	36	-	-	PUNCT
ftr-337	1587	37	year	year	NOUN
ftr-337	1587	38	credit	credit	NOUN
ftr-337	1587	39	period	period	NOUN
ftr-337	1587	40	through	through	ADP
ftr-337	1587	41	a	a	DET
ftr-337	1587	42	combination	combination	NOUN
ftr-337	1587	43	of	of	ADP
ftr-337	1587	44	the	the	DET
ftr-337	1587	45	credits	credit	NOUN
ftr-337	1587	46	and	and	CCONJ
ftr-337	1587	47	(	(	PUNCT
ftr-337	1587	48	generally	generally	ADV
ftr-337	1587	49	)	)	PUNCT
ftr-337	1587	50	a	a	DET
ftr-337	1587	51	cash	cash	NOUN
ftr-337	1587	52	-	-	PUNCT
ftr-337	1587	53	on	on	ADP
ftr-337	1587	54	-	-	PUNCT
ftr-337	1587	55	cash	cash	NOUN
ftr-337	1587	56	return	return	NOUN
ftr-337	1587	57	.	.	PUNCT
ftr-337	1588	1	anecdotal	anecdotal	ADJ
ftr-337	1588	2	evidence	evidence	NOUN
ftr-337	1588	3	suggests	suggest	VERB
ftr-337	1588	4	that	that	SCONJ
ftr-337	1588	5	historic	historic	ADJ
ftr-337	1588	6	rehabilitation	rehabilitation	NOUN
ftr-337	1588	7	tax	tax	NOUN
ftr-337	1588	8	credit	credit	NOUN
ftr-337	1588	9	transactions	transaction	NOUN
ftr-337	1588	10	generally	generally	ADV
ftr-337	1588	11	call	call	VERB
ftr-337	1588	12	for	for	ADP
ftr-337	1588	13	an	an	DET
ftr-337	1588	14	annual	annual	ADJ
ftr-337	1588	15	cash	cash	NOUN
ftr-337	1588	16	distribution	distribution	NOUN
ftr-337	1588	17	(	(	PUNCT
ftr-337	1588	18	3	3	NUM
ftr-337	1588	19	-	-	PUNCT
ftr-337	1588	20	percent	percent	NOUN
ftr-337	1588	21	cash	cash	NOUN
ftr-337	1588	22	-	-	PUNCT
ftr-337	1588	23	on	on	ADP
ftr-337	1588	24	-	-	PUNCT
ftr-337	1588	25	cash	cash	NOUN
ftr-337	1588	26	apparently	apparently	ADV
ftr-337	1588	27	is	be	AUX
ftr-337	1588	28	common	common	ADJ
ftr-337	1588	29	)	)	PUNCT
ftr-337	1588	30	and	and	CCONJ
ftr-337	1588	31	include	include	VERB
ftr-337	1588	32	a	a	DET
ftr-337	1588	33	schedule	schedule	NOUN
ftr-337	1588	34	showing	show	VERB
ftr-337	1588	35	an	an	DET
ftr-337	1588	36	anticipated	anticipated	ADJ
ftr-337	1588	37	return	return	NOUN
ftr-337	1588	38	of	of	ADP
ftr-337	1588	39	investment	investment	NOUN
ftr-337	1588	40	over	over	ADP
ftr-337	1588	41	the	the	DET
ftr-337	1588	42	life	life	NOUN
ftr-337	1588	43	of	of	ADP
ftr-337	1588	44	the	the	DET
ftr-337	1588	45	project	project	NOUN
ftr-337	1588	46	.	.	PUNCT
ftr-337	1589	1	in	in	ADP
ftr-337	1589	2	lihtc	lihtc	ADJ
ftr-337	1589	3	deals	deal	NOUN
ftr-337	1589	4	,	,	PUNCT
ftr-337	1589	5	indications	indication	NOUN
ftr-337	1589	6	are	be	AUX
ftr-337	1589	7	that	that	SCONJ
ftr-337	1589	8	the	the	DET
ftr-337	1589	9	developer	developer	NOUN
ftr-337	1589	10	/	/	SYM
ftr-337	1589	11	general	general	ADJ
ftr-337	1589	12	partner	partner	NOUN
ftr-337	1589	13	generally	generally	ADV
ftr-337	1589	14	retains	retain	VERB
ftr-337	1589	15	80	80	NUM
ftr-337	1589	16	to	to	PART
ftr-337	1589	17	90	90	NUM
ftr-337	1589	18	percent	percent	NOUN
ftr-337	1589	19	of	of	ADP
ftr-337	1589	20	the	the	DET
ftr-337	1589	21	cash	cash	NOUN
ftr-337	1589	22	flow	flow	NOUN
ftr-337	1589	23	.	.	PUNCT
ftr-337	1590	1	a	a	DET
ftr-337	1590	2	detailed	detailed	ADJ
ftr-337	1590	3	explanation	explanation	NOUN
ftr-337	1590	4	of	of	ADP
ftr-337	1590	5	the	the	DET
ftr-337	1590	6	techniques	technique	NOUN
ftr-337	1590	7	for	for	ADP
ftr-337	1590	8	structuring	structure	VERB
ftr-337	1590	9	these	these	DET
ftr-337	1590	10	transactions	transaction	NOUN
ftr-337	1590	11	—	—	PUNCT
ftr-337	1590	12	from	from	ADP
ftr-337	1590	13	the	the	DET
ftr-337	1590	14	use	use	NOUN
ftr-337	1590	15	of	of	ADP
ftr-337	1590	16	leverage	leverage	NOUN
ftr-337	1590	17	230	230	NUM
ftr-337	1590	18	to	to	PART
ftr-337	1590	19	lease	lease	VERB
ftr-337	1590	20	pass	pass	VERB
ftr-337	1590	21	-	-	PUNCT
ftr-337	1590	22	through	through	ADP
ftr-337	1590	23	structures	structure	NOUN
ftr-337	1590	24	—	—	PUNCT
ftr-337	1590	25	is	be	AUX
ftr-337	1590	26	beyond	beyond	ADP
ftr-337	1590	27	the	the	DET
ftr-337	1590	28	scope	scope	NOUN
ftr-337	1590	29	of	of	ADP
ftr-337	1590	30	this	this	DET
ftr-337	1590	31	article	article	NOUN
ftr-337	1590	32	.	.	PUNCT
ftr-337	1591	1	among	among	ADP
ftr-337	1591	2	the	the	DET
ftr-337	1591	3	issues	issue	NOUN
ftr-337	1591	4	tax	tax	NOUN
ftr-337	1591	5	planners	planner	NOUN
ftr-337	1591	6	often	often	ADV
ftr-337	1591	7	need	need	VERB
ftr-337	1591	8	to	to	PART
ftr-337	1591	9	address	address	VERB
ftr-337	1591	10	are	be	AUX
ftr-337	1591	11	debt	debt	NOUN
ftr-337	1591	12	-	-	PUNCT
ftr-337	1591	13	equity	equity	NOUN
ftr-337	1591	14	and	and	CCONJ
ftr-337	1591	15	related	related	ADJ
ftr-337	1591	16	issues	issue	NOUN
ftr-337	1591	17	presented	present	VERB
ftr-337	1591	18	by	by	ADP
ftr-337	1591	19	the	the	DET
ftr-337	1591	20	use	use	NOUN
ftr-337	1591	21	of	of	ADP
ftr-337	1591	22	guarantees	guarantee	NOUN
ftr-337	1591	23	and	and	CCONJ
ftr-337	1591	24	other	other	ADJ
ftr-337	1591	25	risk	risk	NOUN
ftr-337	1591	26	mitigation	mitigation	NOUN
ftr-337	1591	27	devices	device	NOUN
ftr-337	1591	28	.	.	PUNCT
ftr-337	1592	1	c.	c.	NOUN
ftr-337	1593	1	the	the	DET
ftr-337	1593	2	sacks	sack	NOUN
ftr-337	1593	3	case	case	NOUN
ftr-337	1593	4	sacks	sack	VERB
ftr-337	1593	5	v.	v.	ADP
ftr-337	1593	6	commissioner	commissioner	NOUN
ftr-337	1593	7	231	231	NUM
ftr-337	1593	8	is	be	AUX
ftr-337	1593	9	notable	notable	ADJ
ftr-337	1593	10	for	for	ADP
ftr-337	1593	11	its	its	PRON
ftr-337	1593	12	determination	determination	NOUN
ftr-337	1593	13	that	that	SCONJ
ftr-337	1593	14	a	a	DET
ftr-337	1593	15	transaction	transaction	NOUN
ftr-337	1593	16	projected	project	VERB
ftr-337	1593	17	to	to	PART
ftr-337	1593	18	lose	lose	VERB
ftr-337	1593	19	money	money	NOUN
ftr-337	1593	20	on	on	ADP
ftr-337	1593	21	a	a	DET
ftr-337	1593	22	pre	pre	ADJ
ftr-337	1593	23	-	-	ADJ
ftr-337	1593	24	tax	tax	ADJ
ftr-337	1593	25	basis	basis	NOUN
ftr-337	1593	26	and	and	CCONJ
ftr-337	1593	27	lacking	lack	VERB
ftr-337	1593	28	a	a	DET
ftr-337	1593	29	pre	pre	ADJ
ftr-337	1593	30	-	-	ADJ
ftr-337	1593	31	tax	tax	ADJ
ftr-337	1593	32	profit	profit	NOUN
ftr-337	1593	33	motive	motive	NOUN
ftr-337	1593	34	,	,	PUNCT
ftr-337	1593	35	and	and	CCONJ
ftr-337	1593	36	dependent	dependent	ADJ
ftr-337	1593	37	on	on	ADP
ftr-337	1593	38	tax	tax	NOUN
ftr-337	1593	39	credits	credit	NOUN
ftr-337	1593	40	for	for	ADP
ftr-337	1593	41	its	its	PRON
ftr-337	1593	42	profitability	profitability	NOUN
ftr-337	1593	43	,	,	PUNCT
ftr-337	1593	44	is	be	AUX
ftr-337	1593	45	not	not	PART
ftr-337	1593	46	necessarily	necessarily	ADV
ftr-337	1593	47	on	on	ADP
ftr-337	1593	48	that	that	DET
ftr-337	1593	49	account	account	NOUN
ftr-337	1593	50	a	a	DET
ftr-337	1593	51	sham	sham	NOUN
ftr-337	1593	52	requiring	require	VERB
ftr-337	1593	53	a	a	DET
ftr-337	1593	54	disallowance	disallowance	NOUN
ftr-337	1593	55	of	of	ADP
ftr-337	1593	56	the	the	DET
ftr-337	1593	57	tax	tax	NOUN
ftr-337	1593	58	benefits	benefit	NOUN
ftr-337	1593	59	claimed	claim	VERB
ftr-337	1593	60	by	by	ADP
ftr-337	1593	61	the	the	DET
ftr-337	1593	62	taxpayer	taxpayer	NOUN
ftr-337	1593	63	.	.	PUNCT
ftr-337	1594	1	in	in	ADP
ftr-337	1594	2	sacks	sack	NOUN
ftr-337	1594	3	,	,	PUNCT
ftr-337	1594	4	the	the	DET
ftr-337	1594	5	taxpayer	taxpayer	NOUN
ftr-337	1594	6	was	be	AUX
ftr-337	1594	7	among	among	ADP
ftr-337	1594	8	an	an	DET
ftr-337	1594	9	investor	investor	NOUN
ftr-337	1594	10	group	group	NOUN
ftr-337	1594	11	that	that	PRON
ftr-337	1594	12	purchased	purchase	VERB
ftr-337	1594	13	solar	solar	ADJ
ftr-337	1594	14	water	water	NOUN
ftr-337	1594	15	heating	heating	NOUN
ftr-337	1594	16	equipment	equipment	NOUN
ftr-337	1594	17	for	for	ADP
ftr-337	1594	18	leaseback	leaseback	NOUN
ftr-337	1594	19	to	to	ADP
ftr-337	1594	20	the	the	DET
ftr-337	1594	21	seller	seller	NOUN
ftr-337	1594	22	,	,	PUNCT
ftr-337	1594	23	bfs	bfs	PROPN
ftr-337	1594	24	solar	solar	ADJ
ftr-337	1594	25	incorporated	incorporate	VERB
ftr-337	1594	26	(	(	PUNCT
ftr-337	1594	27	“	"	PUNCT
ftr-337	1594	28	bfs	bfs	NOUN
ftr-337	1594	29	”	"	PUNCT
ftr-337	1594	30	)	)	PUNCT
ftr-337	1594	31	.	.	PUNCT
ftr-337	1595	1	bfs	bfs	PROPN
ftr-337	1595	2	’s	’s	PART
ftr-337	1595	3	business	business	NOUN
ftr-337	1595	4	plan	plan	NOUN
ftr-337	1595	5	was	be	AUX
ftr-337	1595	6	to	to	PART
ftr-337	1595	7	lease	lease	VERB
ftr-337	1595	8	the	the	DET
ftr-337	1595	9	units	unit	NOUN
ftr-337	1595	10	to	to	ADP
ftr-337	1595	11	homeowners	homeowner	NOUN
ftr-337	1595	12	.	.	PUNCT
ftr-337	1596	1	rent	rent	VERB
ftr-337	1596	2	payable	payable	ADJ
ftr-337	1596	3	to	to	ADP
ftr-337	1596	4	the	the	DET
ftr-337	1596	5	taxpayer	taxpayer	NOUN
ftr-337	1596	6	under	under	ADP
ftr-337	1596	7	the	the	DET
ftr-337	1596	8	head	head	NOUN
ftr-337	1596	9	lease	lease	NOUN
ftr-337	1596	10	consisted	consist	VERB
ftr-337	1596	11	of	of	ADP
ftr-337	1596	12	229	229	NUM
ftr-337	1596	13	.	.	PUNCT
ftr-337	1597	1	see	see	VERB
ftr-337	1597	2	infra	infra	NOUN
ftr-337	1597	3	notes	note	VERB
ftr-337	1597	4	280–81	280–81	NUM
ftr-337	1597	5	and	and	CCONJ
ftr-337	1597	6	accompanying	accompany	VERB
ftr-337	1597	7	text	text	NOUN
ftr-337	1597	8	.	.	PUNCT
ftr-337	1598	1	see	see	VERB
ftr-337	1598	2	also	also	ADV
ftr-337	1598	3	n.y	n.y	PROPN
ftr-337	1598	4	.	.	PROPN
ftr-337	1598	5	state	state	PROPN
ftr-337	1598	6	bar	bar	PROPN
ftr-337	1598	7	ass’n	ass’n	NOUN
ftr-337	1598	8	tax	tax	NOUN
ftr-337	1598	9	section	section	NOUN
ftr-337	1598	10	report	report	NOUN
ftr-337	1598	11	on	on	ADP
ftr-337	1598	12	codification	codification	NOUN
ftr-337	1598	13	of	of	ADP
ftr-337	1598	14	the	the	DET
ftr-337	1598	15	economic	economic	ADJ
ftr-337	1598	16	substance	substance	NOUN
ftr-337	1598	17	doctrine	doctrine	NOUN
ftr-337	1598	18	,	,	PUNCT
ftr-337	1598	19	24	24	NUM
ftr-337	1598	20	n.61	n.61	NOUN
ftr-337	1598	21	(	(	PUNCT
ftr-337	1598	22	2011	2011	NUM
ftr-337	1598	23	)	)	PUNCT
ftr-337	1599	1	[	[	X
ftr-337	1599	2	hereinafter	hereinafter	NOUN
ftr-337	1599	3	nysba	nysba	NOUN
ftr-337	1599	4	report	report	NOUN
ftr-337	1599	5	]	]	PUNCT
ftr-337	1599	6	,	,	PUNCT
ftr-337	1599	7	http://www.nysba.org/	http://www.nysba.org/	NOUN
ftr-337	1599	8	content	content	NOUN
ftr-337	1599	9	/	/	SYM
ftr-337	1599	10	contentfolders20	contentfolders20	ADJ
ftr-337	1599	11	/	/	SYM
ftr-337	1599	12	taxlawsection	taxlawsection	NOUN
ftr-337	1599	13	/	/	SYM
ftr-337	1599	14	taxreports/1228	taxreports/1228	NOUN
ftr-337	1599	15	-	-	PUNCT
ftr-337	1599	16	ltr.pdf	ltr.pdf	NUM
ftr-337	1599	17	.	.	PUNCT
ftr-337	1600	1	230	230	NUM
ftr-337	1600	2	.	.	X
ftr-337	1600	3	see	see	VERB
ftr-337	1600	4	,	,	PUNCT
ftr-337	1600	5	e.g.	e.g.	ADV
ftr-337	1600	6	,	,	PUNCT
ftr-337	1600	7	rev	rev	PROPN
ftr-337	1600	8	.	.	PROPN
ftr-337	1601	1	rul	rul	PROPN
ftr-337	1601	2	.	.	PUNCT
ftr-337	1601	3	2003	2003	NUM
ftr-337	1601	4	-	-	SYM
ftr-337	1601	5	20	20	NUM
ftr-337	1601	6	,	,	PUNCT
ftr-337	1601	7	2003	2003	NUM
ftr-337	1601	8	-	-	SYM
ftr-337	1601	9	1	1	NUM
ftr-337	1601	10	c.b	c.b	PROPN
ftr-337	1601	11	.	.	PROPN
ftr-337	1601	12	465	465	NUM
ftr-337	1601	13	(	(	PUNCT
ftr-337	1601	14	use	use	NOUN
ftr-337	1601	15	of	of	ADP
ftr-337	1601	16	leverage	leverage	NOUN
ftr-337	1601	17	in	in	ADP
ftr-337	1601	18	nmtc	nmtc	NOUN
ftr-337	1601	19	transactions	transaction	NOUN
ftr-337	1601	20	)	)	PUNCT
ftr-337	1601	21	.	.	PUNCT
ftr-337	1602	1	231	231	NUM
ftr-337	1602	2	.	.	X
ftr-337	1602	3	69	69	NUM
ftr-337	1602	4	f.3d	f.3d	NUM
ftr-337	1602	5	982	982	NUM
ftr-337	1602	6	(	(	PUNCT
ftr-337	1602	7	9th	9th	ADJ
ftr-337	1602	8	cir	cir	NOUN
ftr-337	1602	9	.	.	PROPN
ftr-337	1602	10	1995	1995	NUM
ftr-337	1602	11	)	)	PUNCT
ftr-337	1602	12	,	,	PUNCT
ftr-337	1602	13	rev’g	rev’g	VERB
ftr-337	1602	14	64	64	NUM
ftr-337	1602	15	t.c.m	t.c.m	NOUN
ftr-337	1602	16	.	.	PUNCT
ftr-337	1603	1	(	(	PUNCT
ftr-337	1603	2	cch	cch	NOUN
ftr-337	1603	3	)	)	PUNCT
ftr-337	1603	4	1003	1003	NUM
ftr-337	1603	5	(	(	PUNCT
ftr-337	1603	6	1992	1992	NUM
ftr-337	1603	7	)	)	PUNCT
ftr-337	1603	8	.	.	PUNCT
ftr-337	1604	1	692	692	NUM
ftr-337	1604	2	florida	florida	PROPN
ftr-337	1604	3	tax	tax	NOUN
ftr-337	1604	4	review	review	NOUN
ftr-337	1604	5	[	[	X
ftr-337	1604	6	vol.12:9	vol.12:9	X
ftr-337	1604	7	a	a	DET
ftr-337	1604	8	base	base	ADJ
ftr-337	1604	9	rent	rent	NOUN
ftr-337	1604	10	for	for	ADP
ftr-337	1604	11	a	a	DET
ftr-337	1604	12	fixed	fix	VERB
ftr-337	1604	13	term	term	NOUN
ftr-337	1604	14	of	of	ADP
ftr-337	1604	15	53	53	NUM
ftr-337	1604	16	months	month	NOUN
ftr-337	1604	17	plus	plus	CCONJ
ftr-337	1604	18	a	a	DET
ftr-337	1604	19	percentage	percentage	NOUN
ftr-337	1604	20	of	of	ADP
ftr-337	1604	21	the	the	DET
ftr-337	1604	22	homeowners	homeowner	NOUN
ftr-337	1604	23	’	'	PUNCT
ftr-337	1604	24	lease	lease	NOUN
ftr-337	1604	25	payments	payment	NOUN
ftr-337	1604	26	to	to	PART
ftr-337	1604	27	have	have	VERB
ftr-337	1604	28	the	the	DET
ftr-337	1604	29	units	unit	NOUN
ftr-337	1604	30	on	on	ADP
ftr-337	1604	31	their	their	PRON
ftr-337	1604	32	roofs	roof	NOUN
ftr-337	1604	33	(	(	PUNCT
ftr-337	1604	34	50	50	NUM
ftr-337	1604	35	percent	percent	NOUN
ftr-337	1604	36	of	of	ADP
ftr-337	1604	37	the	the	DET
ftr-337	1604	38	portion	portion	NOUN
ftr-337	1604	39	of	of	ADP
ftr-337	1604	40	sublease	sublease	PROPN
ftr-337	1604	41	rents	rent	NOUN
ftr-337	1604	42	in	in	ADP
ftr-337	1604	43	excess	excess	NOUN
ftr-337	1604	44	of	of	ADP
ftr-337	1604	45	bfs	bfs	PROPN
ftr-337	1604	46	’s	’s	PART
ftr-337	1604	47	base	base	ADJ
ftr-337	1604	48	rent	rent	NOUN
ftr-337	1604	49	payable	payable	ADJ
ftr-337	1604	50	to	to	ADP
ftr-337	1604	51	the	the	DET
ftr-337	1604	52	taxpayer	taxpayer	NOUN
ftr-337	1604	53	)	)	PUNCT
ftr-337	1604	54	.	.	PUNCT
ftr-337	1605	1	the	the	DET
ftr-337	1605	2	taxpayer	taxpayer	NOUN
ftr-337	1605	3	made	make	VERB
ftr-337	1605	4	a	a	DET
ftr-337	1605	5	50	50	NUM
ftr-337	1605	6	percent	percent	NOUN
ftr-337	1605	7	down	down	ADP
ftr-337	1605	8	payment	payment	NOUN
ftr-337	1605	9	for	for	ADP
ftr-337	1605	10	the	the	DET
ftr-337	1605	11	equipment	equipment	NOUN
ftr-337	1605	12	in	in	ADP
ftr-337	1605	13	cash	cash	NOUN
ftr-337	1605	14	and	and	CCONJ
ftr-337	1605	15	executed	execute	VERB
ftr-337	1605	16	an	an	DET
ftr-337	1605	17	interest	interest	NOUN
ftr-337	1605	18	-	-	PUNCT
ftr-337	1605	19	bearing	bear	VERB
ftr-337	1605	20	negotiable	negotiable	ADJ
ftr-337	1605	21	recourse	recourse	NOUN
ftr-337	1605	22	note	note	NOUN
ftr-337	1605	23	in	in	ADP
ftr-337	1605	24	favor	favor	NOUN
ftr-337	1605	25	of	of	ADP
ftr-337	1605	26	bfs	bfs	NOUN
ftr-337	1605	27	for	for	ADP
ftr-337	1605	28	the	the	DET
ftr-337	1605	29	balance	balance	NOUN
ftr-337	1605	30	of	of	ADP
ftr-337	1605	31	the	the	DET
ftr-337	1605	32	purchase	purchase	NOUN
ftr-337	1605	33	price	price	NOUN
ftr-337	1605	34	.	.	PUNCT
ftr-337	1606	1	232	232	NUM
ftr-337	1606	2	all	all	PRON
ftr-337	1606	3	of	of	ADP
ftr-337	1606	4	the	the	DET
ftr-337	1606	5	units	unit	NOUN
ftr-337	1606	6	in	in	ADP
ftr-337	1606	7	question	question	NOUN
ftr-337	1606	8	were	be	AUX
ftr-337	1606	9	installed	instal	VERB
ftr-337	1606	10	in	in	ADP
ftr-337	1606	11	homes	home	NOUN
ftr-337	1606	12	and	and	CCONJ
ftr-337	1606	13	leased	lease	VERB
ftr-337	1606	14	to	to	ADP
ftr-337	1606	15	homeowners	homeowner	NOUN
ftr-337	1606	16	.	.	PUNCT
ftr-337	1607	1	the	the	DET
ftr-337	1607	2	taxpayer	taxpayer	NOUN
ftr-337	1607	3	claimed	claim	VERB
ftr-337	1607	4	depreciation	depreciation	NOUN
ftr-337	1607	5	deductions	deduction	NOUN
ftr-337	1607	6	,	,	PUNCT
ftr-337	1607	7	the	the	DET
ftr-337	1607	8	regular	regular	ADJ
ftr-337	1607	9	investment	investment	NOUN
ftr-337	1607	10	credit	credit	NOUN
ftr-337	1607	11	and	and	CCONJ
ftr-337	1607	12	the	the	DET
ftr-337	1607	13	energy	energy	NOUN
ftr-337	1607	14	credit	credit	NOUN
ftr-337	1607	15	for	for	ADP
ftr-337	1607	16	the	the	DET
ftr-337	1607	17	units	unit	NOUN
ftr-337	1607	18	for	for	ADP
ftr-337	1607	19	the	the	DET
ftr-337	1607	20	1983	1983	NUM
ftr-337	1607	21	,	,	PUNCT
ftr-337	1607	22	1984	1984	NUM
ftr-337	1607	23	and	and	CCONJ
ftr-337	1607	24	1985	1985	NUM
ftr-337	1607	25	tax	tax	NOUN
ftr-337	1607	26	years	year	NOUN
ftr-337	1607	27	.	.	PUNCT
ftr-337	1608	1	it	it	PRON
ftr-337	1608	2	was	be	AUX
ftr-337	1608	3	questionable	questionable	ADJ
ftr-337	1608	4	whether	whether	SCONJ
ftr-337	1608	5	the	the	DET
ftr-337	1608	6	investment	investment	NOUN
ftr-337	1608	7	would	would	AUX
ftr-337	1608	8	produce	produce	VERB
ftr-337	1608	9	a	a	DET
ftr-337	1608	10	profit	profit	NOUN
ftr-337	1608	11	without	without	ADP
ftr-337	1608	12	taking	take	VERB
ftr-337	1608	13	into	into	ADP
ftr-337	1608	14	account	account	NOUN
ftr-337	1608	15	these	these	DET
ftr-337	1608	16	tax	tax	NOUN
ftr-337	1608	17	benefits	benefit	NOUN
ftr-337	1608	18	.	.	PUNCT
ftr-337	1609	1	the	the	DET
ftr-337	1609	2	irs	irs	PROPN
ftr-337	1609	3	disallowed	disallow	VERB
ftr-337	1609	4	the	the	DET
ftr-337	1609	5	tax	tax	NOUN
ftr-337	1609	6	benefits	benefit	NOUN
ftr-337	1609	7	on	on	ADP
ftr-337	1609	8	the	the	DET
ftr-337	1609	9	basis	basis	NOUN
ftr-337	1609	10	that	that	SCONJ
ftr-337	1609	11	the	the	DET
ftr-337	1609	12	taxpayer	taxpayer	NOUN
ftr-337	1609	13	’s	’s	PART
ftr-337	1609	14	investment	investment	NOUN
ftr-337	1609	15	was	be	AUX
ftr-337	1609	16	a	a	DET
ftr-337	1609	17	sham	sham	ADJ
ftr-337	1609	18	transaction	transaction	NOUN
ftr-337	1609	19	,	,	PUNCT
ftr-337	1609	20	and	and	CCONJ
ftr-337	1609	21	the	the	DET
ftr-337	1609	22	tax	tax	NOUN
ftr-337	1609	23	court	court	NOUN
ftr-337	1609	24	sustained	sustain	VERB
ftr-337	1609	25	that	that	DET
ftr-337	1609	26	determination	determination	NOUN
ftr-337	1609	27	,	,	PUNCT
ftr-337	1609	28	finding	find	VERB
ftr-337	1609	29	that	that	SCONJ
ftr-337	1609	30	the	the	DET
ftr-337	1609	31	taxpayer	taxpayer	NOUN
ftr-337	1609	32	had	have	AUX
ftr-337	1609	33	purchased	purchase	VERB
ftr-337	1609	34	a	a	DET
ftr-337	1609	35	“	"	PUNCT
ftr-337	1609	36	package	package	NOUN
ftr-337	1609	37	of	of	ADP
ftr-337	1609	38	tax	tax	NOUN
ftr-337	1609	39	benefits	benefit	NOUN
ftr-337	1609	40	.	.	PUNCT
ftr-337	1609	41	”	"	PUNCT
ftr-337	1610	1	233	233	NUM
ftr-337	1610	2	the	the	DET
ftr-337	1610	3	ninth	ninth	ADJ
ftr-337	1610	4	circuit	circuit	NOUN
ftr-337	1610	5	reversed	reverse	VERB
ftr-337	1610	6	.	.	PUNCT
ftr-337	1611	1	the	the	DET
ftr-337	1611	2	ninth	ninth	ADJ
ftr-337	1611	3	circuit	circuit	NOUN
ftr-337	1611	4	’s	’s	PART
ftr-337	1611	5	holding	hold	VERB
ftr-337	1611	6	in	in	ADP
ftr-337	1611	7	sacks	sack	NOUN
ftr-337	1611	8	is	be	AUX
ftr-337	1611	9	sometimes	sometimes	ADV
ftr-337	1611	10	cited	cite	VERB
ftr-337	1611	11	for	for	ADP
ftr-337	1611	12	the	the	DET
ftr-337	1611	13	notion	notion	NOUN
ftr-337	1611	14	that	that	SCONJ
ftr-337	1611	15	“	"	PUNCT
ftr-337	1611	16	subsidy	subsidy	NOUN
ftr-337	1611	17	-	-	PUNCT
ftr-337	1611	18	like	like	ADJ
ftr-337	1611	19	”	"	PUNCT
ftr-337	1611	20	targeted	target	VERB
ftr-337	1611	21	tax	tax	NOUN
ftr-337	1611	22	credits	credit	NOUN
ftr-337	1611	23	should	should	AUX
ftr-337	1611	24	be	be	AUX
ftr-337	1611	25	treated	treat	VERB
ftr-337	1611	26	like	like	ADP
ftr-337	1611	27	cash	cash	NOUN
ftr-337	1611	28	and	and	CCONJ
ftr-337	1611	29	included	include	VERB
ftr-337	1611	30	as	as	ADP
ftr-337	1611	31	part	part	NOUN
ftr-337	1611	32	of	of	ADP
ftr-337	1611	33	the	the	DET
ftr-337	1611	34	taxpayer	taxpayer	NOUN
ftr-337	1611	35	’s	’s	PART
ftr-337	1611	36	pre	pre	ADJ
ftr-337	1611	37	-	-	ADJ
ftr-337	1611	38	tax	tax	ADJ
ftr-337	1611	39	profit	profit	NOUN
ftr-337	1611	40	.	.	PUNCT
ftr-337	1612	1	however	however	ADV
ftr-337	1612	2	,	,	PUNCT
ftr-337	1612	3	what	what	PRON
ftr-337	1612	4	the	the	DET
ftr-337	1612	5	court	court	NOUN
ftr-337	1612	6	actually	actually	ADV
ftr-337	1612	7	articulated	articulate	VERB
ftr-337	1612	8	as	as	ADP
ftr-337	1612	9	the	the	DET
ftr-337	1612	10	basis	basis	NOUN
ftr-337	1612	11	for	for	ADP
ftr-337	1612	12	its	its	PRON
ftr-337	1612	13	holding	holding	NOUN
ftr-337	1612	14	is	be	AUX
ftr-337	1612	15	something	something	PRON
ftr-337	1612	16	different	different	ADJ
ftr-337	1612	17	:	:	PUNCT
ftr-337	1612	18	“	"	PUNCT
ftr-337	1612	19	where	where	SCONJ
ftr-337	1612	20	a	a	DET
ftr-337	1612	21	transaction	transaction	NOUN
ftr-337	1612	22	has	have	VERB
ftr-337	1612	23	economic	economic	ADJ
ftr-337	1612	24	substance	substance	NOUN
ftr-337	1612	25	,	,	PUNCT
ftr-337	1612	26	it	it	PRON
ftr-337	1612	27	does	do	AUX
ftr-337	1612	28	not	not	PART
ftr-337	1612	29	become	become	VERB
ftr-337	1612	30	a	a	DET
ftr-337	1612	31	sham	sham	NOUN
ftr-337	1612	32	merely	merely	ADV
ftr-337	1612	33	because	because	SCONJ
ftr-337	1612	34	it	it	PRON
ftr-337	1612	35	is	be	AUX
ftr-337	1612	36	likely	likely	ADJ
ftr-337	1612	37	to	to	PART
ftr-337	1612	38	be	be	AUX
ftr-337	1612	39	unprofitable	unprofitable	ADJ
ftr-337	1612	40	on	on	ADP
ftr-337	1612	41	a	a	DET
ftr-337	1612	42	pre	pre	ADJ
ftr-337	1612	43	-	-	ADJ
ftr-337	1612	44	tax	tax	ADJ
ftr-337	1612	45	basis	basis	NOUN
ftr-337	1612	46	.	.	PUNCT
ftr-337	1612	47	”	"	PUNCT
ftr-337	1613	1	234	234	NUM
ftr-337	1613	2	among	among	ADP
ftr-337	1613	3	the	the	DET
ftr-337	1613	4	factors	factor	NOUN
ftr-337	1613	5	the	the	DET
ftr-337	1613	6	court	court	NOUN
ftr-337	1613	7	cites	cite	VERB
ftr-337	1613	8	for	for	ADP
ftr-337	1613	9	concluding	conclude	VERB
ftr-337	1613	10	the	the	DET
ftr-337	1613	11	transaction	transaction	NOUN
ftr-337	1613	12	had	have	VERB
ftr-337	1613	13	“	"	PUNCT
ftr-337	1613	14	genuine	genuine	ADJ
ftr-337	1613	15	economic	economic	ADJ
ftr-337	1613	16	effects	effect	NOUN
ftr-337	1613	17	”	"	PUNCT
ftr-337	1613	18	and	and	CCONJ
ftr-337	1613	19	was	be	AUX
ftr-337	1613	20	not	not	PART
ftr-337	1613	21	a	a	DET
ftr-337	1613	22	sham	sham	NOUN
ftr-337	1613	23	were	be	AUX
ftr-337	1613	24	(	(	PUNCT
ftr-337	1613	25	1	1	X
ftr-337	1613	26	)	)	PUNCT
ftr-337	1613	27	the	the	DET
ftr-337	1613	28	taxpayer	taxpayer	NOUN
ftr-337	1613	29	’s	’s	PART
ftr-337	1613	30	recourse	recourse	NOUN
ftr-337	1613	31	obligation	obligation	NOUN
ftr-337	1613	32	to	to	PART
ftr-337	1613	33	pay	pay	VERB
ftr-337	1613	34	the	the	DET
ftr-337	1613	35	promissory	promissory	NOUN
ftr-337	1613	36	note	note	NOUN
ftr-337	1613	37	,	,	PUNCT
ftr-337	1613	38	(	(	PUNCT
ftr-337	1613	39	2	2	X
ftr-337	1613	40	)	)	PUNCT
ftr-337	1613	41	the	the	DET
ftr-337	1613	42	fact	fact	NOUN
ftr-337	1613	43	that	that	SCONJ
ftr-337	1613	44	the	the	DET
ftr-337	1613	45	taxpayer	taxpayer	NOUN
ftr-337	1613	46	paid	pay	VERB
ftr-337	1613	47	fair	fair	ADJ
ftr-337	1613	48	market	market	NOUN
ftr-337	1613	49	value	value	NOUN
ftr-337	1613	50	for	for	ADP
ftr-337	1613	51	the	the	DET
ftr-337	1613	52	units	unit	NOUN
ftr-337	1613	53	,	,	PUNCT
ftr-337	1613	54	(	(	PUNCT
ftr-337	1613	55	3	3	X
ftr-337	1613	56	)	)	PUNCT
ftr-337	1613	57	the	the	DET
ftr-337	1613	58	fact	fact	NOUN
ftr-337	1613	59	that	that	SCONJ
ftr-337	1613	60	the	the	DET
ftr-337	1613	61	business	business	NOUN
ftr-337	1613	62	of	of	ADP
ftr-337	1613	63	installation	installation	NOUN
ftr-337	1613	64	of	of	ADP
ftr-337	1613	65	solar	solar	ADJ
ftr-337	1613	66	water	water	NOUN
ftr-337	1613	67	heaters	heater	NOUN
ftr-337	1613	68	was	be	AUX
ftr-337	1613	69	genuine	genuine	ADJ
ftr-337	1613	70	and	and	CCONJ
ftr-337	1613	71	(	(	PUNCT
ftr-337	1613	72	4	4	X
ftr-337	1613	73	)	)	PUNCT
ftr-337	1613	74	the	the	DET
ftr-337	1613	75	fact	fact	NOUN
ftr-337	1613	76	that	that	SCONJ
ftr-337	1613	77	the	the	DET
ftr-337	1613	78	business	business	NOUN
ftr-337	1613	79	consequences	consequence	NOUN
ftr-337	1613	80	of	of	ADP
ftr-337	1613	81	a	a	DET
ftr-337	1613	82	rise	rise	NOUN
ftr-337	1613	83	or	or	CCONJ
ftr-337	1613	84	fall	fall	VERB
ftr-337	1613	85	in	in	ADP
ftr-337	1613	86	energy	energy	NOUN
ftr-337	1613	87	prices	price	NOUN
ftr-337	1613	88	and	and	CCONJ
ftr-337	1613	89	solar	solar	ADJ
ftr-337	1613	90	energy	energy	NOUN
ftr-337	1613	91	devices	device	NOUN
ftr-337	1613	92	were	be	AUX
ftr-337	1613	93	genuinely	genuinely	ADV
ftr-337	1613	94	shifted	shift	VERB
ftr-337	1613	95	to	to	ADP
ftr-337	1613	96	the	the	DET
ftr-337	1613	97	taxpayer	taxpayer	NOUN
ftr-337	1613	98	.	.	PUNCT
ftr-337	1614	1	235	235	NUM
ftr-337	1615	1	the	the	DET
ftr-337	1615	2	court	court	NOUN
ftr-337	1615	3	noted	note	VERB
ftr-337	1615	4	that	that	SCONJ
ftr-337	1615	5	“	"	PUNCT
ftr-337	1615	6	the	the	DET
ftr-337	1615	7	tax	tax	NOUN
ftr-337	1615	8	benefits	benefit	NOUN
ftr-337	1615	9	would	would	AUX
ftr-337	1615	10	have	have	AUX
ftr-337	1615	11	existed	exist	VERB
ftr-337	1615	12	for	for	ADP
ftr-337	1615	13	someone	someone	PRON
ftr-337	1615	14	,	,	PUNCT
ftr-337	1615	15	either	either	CCONJ
ftr-337	1615	16	bfs	bfs	VERB
ftr-337	1615	17	solar	solar	ADJ
ftr-337	1615	18	or	or	CCONJ
ftr-337	1615	19	mr	mr	PROPN
ftr-337	1615	20	.	.	PROPN
ftr-337	1615	21	sacks	sacks	PROPN
ftr-337	1615	22	,	,	PUNCT
ftr-337	1615	23	so	so	SCONJ
ftr-337	1615	24	the	the	DET
ftr-337	1615	25	transaction	transaction	NOUN
ftr-337	1615	26	shifted	shift	VERB
ftr-337	1615	27	them	they	PRON
ftr-337	1615	28	but	but	CCONJ
ftr-337	1615	29	did	do	AUX
ftr-337	1615	30	not	not	PART
ftr-337	1615	31	create	create	VERB
ftr-337	1615	32	them	they	PRON
ftr-337	1615	33	from	from	ADP
ftr-337	1615	34	thin	thin	ADJ
ftr-337	1615	35	air	air	NOUN
ftr-337	1615	36	.	.	PUNCT
ftr-337	1615	37	”	"	PUNCT
ftr-337	1616	1	236	236	NUM
ftr-337	1616	2	the	the	DET
ftr-337	1616	3	court	court	NOUN
ftr-337	1616	4	placed	place	VERB
ftr-337	1616	5	heavy	heavy	ADJ
ftr-337	1616	6	reliance	reliance	NOUN
ftr-337	1616	7	on	on	ADP
ftr-337	1616	8	the	the	DET
ftr-337	1616	9	recourse	recourse	NOUN
ftr-337	1616	10	nature	nature	NOUN
ftr-337	1616	11	of	of	ADP
ftr-337	1616	12	the	the	DET
ftr-337	1616	13	taxpayer	taxpayer	NOUN
ftr-337	1616	14	’s	’s	PART
ftr-337	1616	15	obligations	obligation	NOUN
ftr-337	1616	16	,	,	PUNCT
ftr-337	1616	17	holding	hold	VERB
ftr-337	1616	18	the	the	DET
ftr-337	1616	19	tax	tax	NOUN
ftr-337	1616	20	court	court	NOUN
ftr-337	1616	21	’s	’s	PART
ftr-337	1616	22	finding	find	VERB
ftr-337	1616	23	that	that	SCONJ
ftr-337	1616	24	the	the	DET
ftr-337	1616	25	taxpayer	taxpayer	NOUN
ftr-337	1616	26	“	"	PUNCT
ftr-337	1616	27	was	be	AUX
ftr-337	1616	28	not	not	PART
ftr-337	1616	29	at	at	ADP
ftr-337	1616	30	risk	risk	NOUN
ftr-337	1616	31	”	"	PUNCT
ftr-337	1616	32	to	to	PART
ftr-337	1616	33	be	be	AUX
ftr-337	1616	34	clearly	clearly	ADV
ftr-337	1616	35	erroneous	erroneous	ADJ
ftr-337	1616	36	.	.	PUNCT
ftr-337	1616	37	237	237	NUM
ftr-337	1616	38	at	at	ADP
ftr-337	1616	39	another	another	DET
ftr-337	1616	40	juncture	juncture	NOUN
ftr-337	1616	41	,	,	PUNCT
ftr-337	1616	42	the	the	DET
ftr-337	1616	43	court	court	NOUN
ftr-337	1616	44	232	232	NUM
ftr-337	1616	45	.	.	PUNCT
ftr-337	1617	1	the	the	DET
ftr-337	1617	2	taxpayer	taxpayer	NOUN
ftr-337	1617	3	also	also	ADV
ftr-337	1617	4	granted	grant	VERB
ftr-337	1617	5	bfs	bfs	NOUN
ftr-337	1617	6	a	a	DET
ftr-337	1617	7	security	security	NOUN
ftr-337	1617	8	interest	interest	NOUN
ftr-337	1617	9	in	in	ADP
ftr-337	1617	10	the	the	DET
ftr-337	1617	11	equipment	equipment	NOUN
ftr-337	1617	12	and	and	CCONJ
ftr-337	1617	13	assigned	assign	VERB
ftr-337	1617	14	bfs	bfs	NOUN
ftr-337	1617	15	the	the	DET
ftr-337	1617	16	rents	rent	NOUN
ftr-337	1617	17	payable	payable	ADJ
ftr-337	1617	18	under	under	ADP
ftr-337	1617	19	the	the	DET
ftr-337	1617	20	head	head	NOUN
ftr-337	1617	21	lease	lease	NOUN
ftr-337	1617	22	(	(	PUNCT
ftr-337	1617	23	i.e.	i.e.	X
ftr-337	1617	24	,	,	PUNCT
ftr-337	1617	25	the	the	DET
ftr-337	1617	26	rent	rent	NOUN
ftr-337	1617	27	payable	payable	ADJ
ftr-337	1617	28	by	by	ADP
ftr-337	1617	29	bfs	bfs	NOUN
ftr-337	1617	30	)	)	PUNCT
ftr-337	1617	31	to	to	PART
ftr-337	1617	32	secure	secure	VERB
ftr-337	1617	33	payment	payment	NOUN
ftr-337	1617	34	of	of	ADP
ftr-337	1617	35	the	the	DET
ftr-337	1617	36	notes	note	NOUN
ftr-337	1617	37	.	.	PUNCT
ftr-337	1618	1	233	233	NUM
ftr-337	1618	2	.	.	PUNCT
ftr-337	1618	3	sacks	sack	NOUN
ftr-337	1618	4	v.	v.	ADP
ftr-337	1618	5	commissioner	commissioner	NOUN
ftr-337	1618	6	,	,	PUNCT
ftr-337	1618	7	64	64	NUM
ftr-337	1618	8	t.c.m	t.c.m	NOUN
ftr-337	1618	9	.	.	PUNCT
ftr-337	1619	1	(	(	PUNCT
ftr-337	1619	2	cch	cch	NOUN
ftr-337	1619	3	)	)	PUNCT
ftr-337	1619	4	1003	1003	NUM
ftr-337	1619	5	,	,	PUNCT
ftr-337	1619	6	1022	1022	NUM
ftr-337	1619	7	(	(	PUNCT
ftr-337	1619	8	1992	1992	NUM
ftr-337	1619	9	)	)	PUNCT
ftr-337	1619	10	.	.	PUNCT
ftr-337	1620	1	234	234	NUM
ftr-337	1620	2	.	.	PUNCT
ftr-337	1620	3	sacks	sack	NOUN
ftr-337	1620	4	,	,	PUNCT
ftr-337	1620	5	69	69	NUM
ftr-337	1620	6	f.3d	f.3d	NUM
ftr-337	1620	7	at	at	ADP
ftr-337	1620	8	991	991	NUM
ftr-337	1620	9	(	(	PUNCT
ftr-337	1620	10	emphasis	emphasis	NOUN
ftr-337	1620	11	added	add	VERB
ftr-337	1620	12	)	)	PUNCT
ftr-337	1620	13	.	.	PUNCT
ftr-337	1621	1	the	the	DET
ftr-337	1621	2	court	court	NOUN
ftr-337	1621	3	described	describe	VERB
ftr-337	1621	4	economic	economic	ADJ
ftr-337	1621	5	substance	substance	NOUN
ftr-337	1621	6	and	and	CCONJ
ftr-337	1621	7	business	business	NOUN
ftr-337	1621	8	purpose	purpose	NOUN
ftr-337	1621	9	as	as	ADP
ftr-337	1621	10	“	"	PUNCT
ftr-337	1621	11	simply	simply	ADV
ftr-337	1621	12	more	more	ADV
ftr-337	1621	13	precise	precise	ADJ
ftr-337	1621	14	factors	factor	NOUN
ftr-337	1621	15	to	to	PART
ftr-337	1621	16	consider	consider	VERB
ftr-337	1621	17	”	"	PUNCT
ftr-337	1621	18	in	in	ADP
ftr-337	1621	19	determining	determine	VERB
ftr-337	1621	20	whether	whether	SCONJ
ftr-337	1621	21	a	a	DET
ftr-337	1621	22	transaction	transaction	NOUN
ftr-337	1621	23	has	have	VERB
ftr-337	1621	24	non	non	ADJ
ftr-337	1621	25	-	-	ADJ
ftr-337	1621	26	tax	tax	ADJ
ftr-337	1621	27	economic	economic	ADJ
ftr-337	1621	28	effects	effect	NOUN
ftr-337	1621	29	,	,	PUNCT
ftr-337	1621	30	noting	note	VERB
ftr-337	1621	31	it	it	PRON
ftr-337	1621	32	had	have	AUX
ftr-337	1621	33	“	"	PUNCT
ftr-337	1621	34	repeatedly	repeatedly	ADV
ftr-337	1621	35	and	and	CCONJ
ftr-337	1621	36	carefully	carefully	ADV
ftr-337	1621	37	noted	note	VERB
ftr-337	1621	38	that	that	SCONJ
ftr-337	1621	39	this	this	DET
ftr-337	1621	40	formulation	formulation	NOUN
ftr-337	1621	41	can	can	AUX
ftr-337	1621	42	not	not	PART
ftr-337	1621	43	be	be	AUX
ftr-337	1621	44	used	use	VERB
ftr-337	1621	45	as	as	ADP
ftr-337	1621	46	a	a	DET
ftr-337	1621	47	‘	'	PUNCT
ftr-337	1621	48	rigid	rigid	ADJ
ftr-337	1621	49	two	two	NUM
ftr-337	1621	50	-	-	PUNCT
ftr-337	1621	51	step	step	NOUN
ftr-337	1621	52	analysis	analysis	NOUN
ftr-337	1621	53	.	.	PUNCT
ftr-337	1621	54	’	'	PUNCT
ftr-337	1621	55	”	"	PUNCT
ftr-337	1622	1	i	i	PRON
ftr-337	1622	2	d.	d.	PROPN
ftr-337	1622	3	at	at	ADP
ftr-337	1622	4	988	988	NUM
ftr-337	1622	5	.	.	PUNCT
ftr-337	1622	6	235	235	NUM
ftr-337	1622	7	.	.	PUNCT
ftr-337	1623	1	i	i	PRON
ftr-337	1623	2	d.	d.	PROPN
ftr-337	1623	3	236	236	NUM
ftr-337	1623	4	.	.	PUNCT
ftr-337	1624	1	i	i	PRON
ftr-337	1624	2	d.	d.	PROPN
ftr-337	1624	3	237	237	NUM
ftr-337	1624	4	.	.	PUNCT
ftr-337	1625	1	i	i	PRON
ftr-337	1625	2	d.	d.	PROPN
ftr-337	1625	3	at	at	ADP
ftr-337	1625	4	989	989	NUM
ftr-337	1625	5	.	.	PUNCT
ftr-337	1626	1	2012	2012	NUM
ftr-337	1626	2	]	]	PUNCT
ftr-337	1626	3	monetization	monetization	NOUN
ftr-337	1626	4	of	of	ADP
ftr-337	1626	5	business	business	NOUN
ftr-337	1626	6	tax	tax	NOUN
ftr-337	1626	7	credits	credit	NOUN
ftr-337	1626	8	693	693	NUM
ftr-337	1626	9	notes	note	NOUN
ftr-337	1626	10	that	that	SCONJ
ftr-337	1626	11	the	the	DET
ftr-337	1626	12	taxpayer	taxpayer	NOUN
ftr-337	1626	13	“	"	PUNCT
ftr-337	1626	14	participates	participate	VERB
ftr-337	1626	15	more	more	ADV
ftr-337	1626	16	fully	fully	ADV
ftr-337	1626	17	in	in	ADP
ftr-337	1626	18	the	the	DET
ftr-337	1626	19	attributes	attribute	NOUN
ftr-337	1626	20	of	of	ADP
ftr-337	1626	21	ownership	ownership	NOUN
ftr-337	1626	22	than	than	ADP
ftr-337	1626	23	the	the	DET
ftr-337	1626	24	taxpayer	taxpayer	NOUN
ftr-337	1626	25	in	in	ADP
ftr-337	1626	26	frank	frank	PROPN
ftr-337	1626	27	lyon	lyon	PROPN
ftr-337	1626	28	”	"	PUNCT
ftr-337	1626	29	:	:	PUNCT
ftr-337	1626	30	238	238	NUM
ftr-337	1626	31	mr	mr	PROPN
ftr-337	1626	32	.	.	PROPN
ftr-337	1626	33	sacks	sacks	PROPN
ftr-337	1626	34	,	,	PUNCT
ftr-337	1626	35	unlike	unlike	ADP
ftr-337	1626	36	mr	mr	PROPN
ftr-337	1626	37	.	.	PROPN
ftr-337	1626	38	lyon	lyon	PROPN
ftr-337	1626	39	’s	’s	PART
ftr-337	1626	40	company	company	NOUN
ftr-337	1626	41	,	,	PUNCT
ftr-337	1626	42	owns	own	VERB
ftr-337	1626	43	the	the	DET
ftr-337	1626	44	potential	potential	NOUN
ftr-337	1626	45	for	for	ADP
ftr-337	1626	46	upside	upside	ADJ
ftr-337	1626	47	gain	gain	NOUN
ftr-337	1626	48	on	on	ADP
ftr-337	1626	49	the	the	DET
ftr-337	1626	50	water	water	NOUN
ftr-337	1626	51	heaters	heater	NOUN
ftr-337	1626	52	.	.	PUNCT
ftr-337	1627	1	in	in	ADP
ftr-337	1627	2	frank	frank	PROPN
ftr-337	1627	3	lyon	lyon	PROPN
ftr-337	1627	4	,	,	PUNCT
ftr-337	1627	5	the	the	DET
ftr-337	1627	6	bank	bank	NOUN
ftr-337	1627	7	had	have	VERB
ftr-337	1627	8	the	the	DET
ftr-337	1627	9	contractual	contractual	ADJ
ftr-337	1627	10	right	right	NOUN
ftr-337	1627	11	to	to	PART
ftr-337	1627	12	buy	buy	VERB
ftr-337	1627	13	out	out	ADP
ftr-337	1627	14	the	the	DET
ftr-337	1627	15	investor	investor	NOUN
ftr-337	1627	16	for	for	ADP
ftr-337	1627	17	what	what	PRON
ftr-337	1627	18	the	the	DET
ftr-337	1627	19	investor	investor	NOUN
ftr-337	1627	20	had	have	AUX
ftr-337	1627	21	in	in	ADP
ftr-337	1627	22	the	the	DET
ftr-337	1627	23	deal	deal	NOUN
ftr-337	1627	24	plus	plus	CCONJ
ftr-337	1627	25	a	a	DET
ftr-337	1627	26	6	6	NUM
ftr-337	1627	27	%	%	NOUN
ftr-337	1627	28	return	return	NOUN
ftr-337	1627	29	on	on	ADP
ftr-337	1627	30	the	the	DET
ftr-337	1627	31	down	down	ADJ
ftr-337	1627	32	payment	payment	NOUN
ftr-337	1627	33	.	.	PUNCT
ftr-337	1628	1	435	435	NUM
ftr-337	1628	2	u.s	u.s	PROPN
ftr-337	1628	3	.	.	PROPN
ftr-337	1628	4	at	at	ADP
ftr-337	1628	5	567	567	NUM
ftr-337	1628	6	,	,	PUNCT
ftr-337	1628	7	98	98	NUM
ftr-337	1628	8	s.	s.	PROPN
ftr-337	1628	9	ct	ct	PROPN
ftr-337	1628	10	.	.	PUNCT
ftr-337	1629	1	at	at	ADP
ftr-337	1629	2	1294	1294	NUM
ftr-337	1629	3	.	.	PUNCT
ftr-337	1630	1	if	if	SCONJ
ftr-337	1630	2	the	the	DET
ftr-337	1630	3	value	value	NOUN
ftr-337	1630	4	of	of	ADP
ftr-337	1630	5	the	the	DET
ftr-337	1630	6	building	building	NOUN
ftr-337	1630	7	went	go	VERB
ftr-337	1630	8	up	up	ADP
ftr-337	1630	9	,	,	PUNCT
ftr-337	1630	10	the	the	DET
ftr-337	1630	11	bank	bank	NOUN
ftr-337	1630	12	could	could	AUX
ftr-337	1630	13	exercise	exercise	VERB
ftr-337	1630	14	its	its	PRON
ftr-337	1630	15	option	option	NOUN
ftr-337	1630	16	and	and	CCONJ
ftr-337	1630	17	reap	reap	VERB
ftr-337	1630	18	all	all	PRON
ftr-337	1630	19	of	of	ADP
ftr-337	1630	20	that	that	DET
ftr-337	1630	21	gain	gain	NOUN
ftr-337	1630	22	.	.	PUNCT
ftr-337	1631	1	in	in	ADP
ftr-337	1631	2	contrast	contrast	NOUN
ftr-337	1631	3	,	,	PUNCT
ftr-337	1631	4	mr	mr	PROPN
ftr-337	1631	5	.	.	PROPN
ftr-337	1631	6	sacks	sacks	PROPN
ftr-337	1631	7	owns	own	VERB
ftr-337	1631	8	the	the	DET
ftr-337	1631	9	solar	solar	ADJ
ftr-337	1631	10	water	water	NOUN
ftr-337	1631	11	heaters	heater	NOUN
ftr-337	1631	12	,	,	PUNCT
ftr-337	1631	13	whether	whether	SCONJ
ftr-337	1631	14	they	they	PRON
ftr-337	1631	15	turn	turn	VERB
ftr-337	1631	16	out	out	ADP
ftr-337	1631	17	to	to	PART
ftr-337	1631	18	be	be	AUX
ftr-337	1631	19	duds	dud	NOUN
ftr-337	1631	20	or	or	CCONJ
ftr-337	1631	21	bonanzas	bonanza	NOUN
ftr-337	1631	22	.	.	PUNCT
ftr-337	1632	1	if	if	SCONJ
ftr-337	1632	2	energy	energy	NOUN
ftr-337	1632	3	prices	price	NOUN
ftr-337	1632	4	rise	rise	VERB
ftr-337	1632	5	faster	fast	ADV
ftr-337	1632	6	than	than	SCONJ
ftr-337	1632	7	the	the	DET
ftr-337	1632	8	price	price	NOUN
ftr-337	1632	9	of	of	ADP
ftr-337	1632	10	solar	solar	ADJ
ftr-337	1632	11	water	water	NOUN
ftr-337	1632	12	heaters	heater	NOUN
ftr-337	1632	13	fall	fall	VERB
ftr-337	1632	14	,	,	PUNCT
ftr-337	1632	15	mr	mr	PROPN
ftr-337	1632	16	.	.	PROPN
ftr-337	1632	17	sacks	sacks	PROPN
ftr-337	1632	18	stands	stand	VERB
ftr-337	1632	19	to	to	PART
ftr-337	1632	20	make	make	VERB
ftr-337	1632	21	more	more	ADJ
ftr-337	1632	22	money	money	NOUN
ftr-337	1632	23	.	.	PUNCT
ftr-337	1633	1	after	after	ADP
ftr-337	1633	2	53	53	NUM
ftr-337	1633	3	months	month	NOUN
ftr-337	1633	4	,	,	PUNCT
ftr-337	1633	5	when	when	SCONJ
ftr-337	1633	6	the	the	DET
ftr-337	1633	7	units	unit	NOUN
ftr-337	1633	8	are	be	AUX
ftr-337	1633	9	still	still	ADV
ftr-337	1633	10	well	well	ADV
ftr-337	1633	11	within	within	ADP
ftr-337	1633	12	amcor	amcor	PROPN
ftr-337	1633	13	’s	’s	PART
ftr-337	1633	14	warranty	warranty	NOUN
ftr-337	1633	15	period	period	NOUN
ftr-337	1633	16	and	and	CCONJ
ftr-337	1633	17	their	their	PRON
ftr-337	1633	18	useful	useful	ADJ
ftr-337	1633	19	life	life	NOUN
ftr-337	1633	20	by	by	ADP
ftr-337	1633	21	any	any	DET
ftr-337	1633	22	measure	measure	NOUN
ftr-337	1633	23	,	,	PUNCT
ftr-337	1633	24	mr	mr	PROPN
ftr-337	1633	25	.	.	PROPN
ftr-337	1633	26	sacks	sacks	PROPN
ftr-337	1633	27	owns	own	VERB
ftr-337	1633	28	them	they	PRON
ftr-337	1633	29	free	free	ADJ
ftr-337	1633	30	and	and	CCONJ
ftr-337	1633	31	clear	clear	ADJ
ftr-337	1633	32	and	and	CCONJ
ftr-337	1633	33	can	can	AUX
ftr-337	1633	34	negotiate	negotiate	VERB
ftr-337	1633	35	whatever	whatever	DET
ftr-337	1633	36	deal	deal	NOUN
ftr-337	1633	37	the	the	DET
ftr-337	1633	38	market	market	NOUN
ftr-337	1633	39	will	will	AUX
ftr-337	1633	40	bear	bear	VERB
ftr-337	1633	41	.	.	PUNCT
ftr-337	1634	1	if	if	SCONJ
ftr-337	1634	2	energy	energy	NOUN
ftr-337	1634	3	prices	price	NOUN
ftr-337	1634	4	were	be	AUX
ftr-337	1634	5	to	to	PART
ftr-337	1634	6	fall	fall	VERB
ftr-337	1634	7	substantially	substantially	ADV
ftr-337	1634	8	,	,	PUNCT
ftr-337	1634	9	mr	mr	PROPN
ftr-337	1634	10	.	.	PROPN
ftr-337	1634	11	sacks	sacks	PROPN
ftr-337	1634	12	would	would	AUX
ftr-337	1634	13	be	be	AUX
ftr-337	1634	14	stuck	stick	VERB
ftr-337	1634	15	with	with	ADP
ftr-337	1634	16	writing	write	VERB
ftr-337	1634	17	checks	check	NOUN
ftr-337	1634	18	to	to	PART
ftr-337	1634	19	cover	cover	VERB
ftr-337	1634	20	his	his	PRON
ftr-337	1634	21	notes	note	NOUN
ftr-337	1634	22	,	,	PUNCT
ftr-337	1634	23	and	and	CCONJ
ftr-337	1634	24	doing	do	VERB
ftr-337	1634	25	something	something	PRON
ftr-337	1634	26	with	with	ADP
ftr-337	1634	27	all	all	DET
ftr-337	1634	28	the	the	DET
ftr-337	1634	29	economically	economically	ADV
ftr-337	1634	30	useless	useless	ADJ
ftr-337	1634	31	hardware	hardware	NOUN
ftr-337	1634	32	.	.	PUNCT
ftr-337	1635	1	239	239	NUM
ftr-337	1635	2	the	the	DET
ftr-337	1635	3	ninth	ninth	ADJ
ftr-337	1635	4	circuit	circuit	NOUN
ftr-337	1635	5	expressed	express	VERB
ftr-337	1635	6	skepticism	skepticism	NOUN
ftr-337	1635	7	as	as	ADP
ftr-337	1635	8	to	to	ADP
ftr-337	1635	9	a	a	DET
ftr-337	1635	10	number	number	NOUN
ftr-337	1635	11	of	of	ADP
ftr-337	1635	12	the	the	DET
ftr-337	1635	13	tax	tax	NOUN
ftr-337	1635	14	court	court	NOUN
ftr-337	1635	15	's	's	PART
ftr-337	1635	16	factual	factual	ADJ
ftr-337	1635	17	findings	finding	NOUN
ftr-337	1635	18	,	,	PUNCT
ftr-337	1635	19	including	include	VERB
ftr-337	1635	20	its	its	PRON
ftr-337	1635	21	determination	determination	NOUN
ftr-337	1635	22	that	that	SCONJ
ftr-337	1635	23	a	a	DET
ftr-337	1635	24	pre	pre	ADJ
ftr-337	1635	25	-	-	ADJ
ftr-337	1635	26	tax	tax	ADJ
ftr-337	1635	27	profit	profit	NOUN
ftr-337	1635	28	was	be	AUX
ftr-337	1635	29	unlikely	unlikely	ADJ
ftr-337	1635	30	and	and	CCONJ
ftr-337	1635	31	subsidiary	subsidiary	ADJ
ftr-337	1635	32	findings	finding	NOUN
ftr-337	1635	33	of	of	ADP
ftr-337	1635	34	fact	fact	NOUN
ftr-337	1635	35	as	as	ADP
ftr-337	1635	36	to	to	ADP
ftr-337	1635	37	useful	useful	ADJ
ftr-337	1635	38	life	life	NOUN
ftr-337	1635	39	,	,	PUNCT
ftr-337	1635	40	salvage	salvage	NOUN
ftr-337	1635	41	value	value	NOUN
ftr-337	1635	42	,	,	PUNCT
ftr-337	1635	43	future	future	ADJ
ftr-337	1635	44	energy	energy	NOUN
ftr-337	1635	45	costs	cost	NOUN
ftr-337	1635	46	and	and	CCONJ
ftr-337	1635	47	related	related	ADJ
ftr-337	1635	48	matters	matter	NOUN
ftr-337	1635	49	.	.	PUNCT
ftr-337	1636	1	however	however	ADV
ftr-337	1636	2	,	,	PUNCT
ftr-337	1636	3	the	the	DET
ftr-337	1636	4	court	court	NOUN
ftr-337	1636	5	concluded	conclude	VERB
ftr-337	1636	6	it	it	PRON
ftr-337	1636	7	need	need	AUX
ftr-337	1636	8	not	not	PART
ftr-337	1636	9	reach	reach	VERB
ftr-337	1636	10	a	a	DET
ftr-337	1636	11	conclusion	conclusion	NOUN
ftr-337	1636	12	regarding	regard	VERB
ftr-337	1636	13	whether	whether	SCONJ
ftr-337	1636	14	these	these	DET
ftr-337	1636	15	findings	finding	NOUN
ftr-337	1636	16	of	of	ADP
ftr-337	1636	17	fact	fact	NOUN
ftr-337	1636	18	were	be	AUX
ftr-337	1636	19	clearly	clearly	ADV
ftr-337	1636	20	erroneous	erroneous	ADJ
ftr-337	1636	21	,	,	PUNCT
ftr-337	1636	22	as	as	ADP
ftr-337	1636	23	“	"	PUNCT
ftr-337	1636	24	[	[	X
ftr-337	1636	25	i]n	i]n	VERB
ftr-337	1636	26	this	this	DET
ftr-337	1636	27	particular	particular	ADJ
ftr-337	1636	28	sale	sale	NOUN
ftr-337	1636	29	-	-	PUNCT
ftr-337	1636	30	leaseback	leaseback	NOUN
ftr-337	1636	31	transaction	transaction	NOUN
ftr-337	1636	32	.	.	PUNCT
ftr-337	1636	33	.	.	PUNCT
ftr-337	1636	34	.	.	PUNCT
ftr-337	1637	1	even	even	ADV
ftr-337	1637	2	if	if	SCONJ
ftr-337	1637	3	these	these	DET
ftr-337	1637	4	findings	finding	NOUN
ftr-337	1637	5	of	of	ADP
ftr-337	1637	6	fact	fact	NOUN
ftr-337	1637	7	were	be	AUX
ftr-337	1637	8	correct	correct	ADJ
ftr-337	1637	9	,	,	PUNCT
ftr-337	1637	10	we	we	PRON
ftr-337	1637	11	would	would	AUX
ftr-337	1637	12	still	still	ADV
ftr-337	1637	13	reject	reject	VERB
ftr-337	1637	14	the	the	DET
ftr-337	1637	15	sham	sham	ADJ
ftr-337	1637	16	determination	determination	NOUN
ftr-337	1637	17	.	.	PUNCT
ftr-337	1637	18	”	"	PUNCT
ftr-337	1638	1	240	240	NUM
ftr-337	1638	2	the	the	DET
ftr-337	1638	3	court	court	NOUN
ftr-337	1638	4	continued	continue	VERB
ftr-337	1638	5	:	:	PUNCT
ftr-337	1638	6	mr	mr	PROPN
ftr-337	1638	7	.	.	PROPN
ftr-337	1638	8	sacks	sacks	PROPN
ftr-337	1638	9	’	'	PUNCT
ftr-337	1638	10	investment	investment	NOUN
ftr-337	1638	11	did	do	AUX
ftr-337	1638	12	not	not	PART
ftr-337	1638	13	become	become	VERB
ftr-337	1638	14	a	a	DET
ftr-337	1638	15	sham	sham	NOUN
ftr-337	1638	16	just	just	ADV
ftr-337	1638	17	because	because	SCONJ
ftr-337	1638	18	its	its	PRON
ftr-337	1638	19	profitability	profitability	NOUN
ftr-337	1638	20	was	be	AUX
ftr-337	1638	21	based	base	VERB
ftr-337	1638	22	on	on	ADP
ftr-337	1638	23	after	after	ADP
ftr-337	1638	24	-	-	PUNCT
ftr-337	1638	25	tax	tax	NOUN
ftr-337	1638	26	instead	instead	ADV
ftr-337	1638	27	of	of	ADP
ftr-337	1638	28	pre	pre	ADJ
ftr-337	1638	29	-	-	ADJ
ftr-337	1638	30	tax	tax	ADJ
ftr-337	1638	31	projections	projection	NOUN
ftr-337	1638	32	.	.	PUNCT
ftr-337	1639	1	it	it	PRON
ftr-337	1639	2	is	be	AUX
ftr-337	1639	3	undisputed	undisputed	ADJ
ftr-337	1639	4	that	that	SCONJ
ftr-337	1639	5	he	he	PRON
ftr-337	1639	6	stood	stand	VERB
ftr-337	1639	7	to	to	PART
ftr-337	1639	8	make	make	VERB
ftr-337	1639	9	money	money	NOUN
ftr-337	1639	10	on	on	ADP
ftr-337	1639	11	an	an	DET
ftr-337	1639	12	after	after	ADP
ftr-337	1639	13	-	-	PUNCT
ftr-337	1639	14	tax	tax	NOUN
ftr-337	1639	15	basis	basis	NOUN
ftr-337	1639	16	.	.	PUNCT
ftr-337	1640	1	“	"	PUNCT
ftr-337	1640	2	the	the	DET
ftr-337	1640	3	fact	fact	NOUN
ftr-337	1640	4	that	that	SCONJ
ftr-337	1640	5	favorable	favorable	ADJ
ftr-337	1640	6	tax	tax	NOUN
ftr-337	1640	7	consequences	consequence	NOUN
ftr-337	1640	8	were	be	AUX
ftr-337	1640	9	taken	take	VERB
ftr-337	1640	10	into	into	ADP
ftr-337	1640	11	account	account	NOUN
ftr-337	1640	12	.	.	PUNCT
ftr-337	1640	13	.	.	PUNCT
ftr-337	1641	1	.	.	PUNCT
ftr-337	1642	1	is	be	AUX
ftr-337	1642	2	no	no	DET
ftr-337	1642	3	reason	reason	NOUN
ftr-337	1642	4	for	for	ADP
ftr-337	1642	5	disallowing	disallow	VERB
ftr-337	1642	6	those	those	DET
ftr-337	1642	7	consequences	consequence	NOUN
ftr-337	1642	8	.	.	PUNCT
ftr-337	1642	9	”	"	PUNCT
ftr-337	1643	1	frank	frank	PROPN
ftr-337	1643	2	lyon	lyon	PROPN
ftr-337	1643	3	,	,	PUNCT
ftr-337	1643	4	435	435	NUM
ftr-337	1643	5	u.s	u.s	PROPN
ftr-337	1643	6	.	.	PROPN
ftr-337	1643	7	at	at	ADP
ftr-337	1643	8	580	580	NUM
ftr-337	1643	9	.	.	PUNCT
ftr-337	1644	1	where	where	SCONJ
ftr-337	1644	2	a	a	DET
ftr-337	1644	3	transaction	transaction	NOUN
ftr-337	1644	4	has	have	VERB
ftr-337	1644	5	economic	economic	ADJ
ftr-337	1644	6	substance	substance	NOUN
ftr-337	1644	7	,	,	PUNCT
ftr-337	1644	8	it	it	PRON
ftr-337	1644	9	does	do	AUX
ftr-337	1644	10	not	not	PART
ftr-337	1644	11	become	become	VERB
ftr-337	1644	12	a	a	DET
ftr-337	1644	13	sham	sham	NOUN
ftr-337	1644	14	merely	merely	ADV
ftr-337	1644	15	because	because	SCONJ
ftr-337	1644	16	it	it	PRON
ftr-337	1644	17	is	be	AUX
ftr-337	1644	18	likely	likely	ADJ
ftr-337	1644	19	to	to	PART
ftr-337	1644	20	be	be	AUX
ftr-337	1644	21	unprofitable	unprofitable	ADJ
ftr-337	1644	22	on	on	ADP
ftr-337	1644	23	a	a	DET
ftr-337	1644	24	pretax	pretax	ADJ
ftr-337	1644	25	basis	basis	NOUN
ftr-337	1644	26	.	.	PUNCT
ftr-337	1645	1	if	if	SCONJ
ftr-337	1645	2	in	in	ADP
ftr-337	1645	3	a	a	DET
ftr-337	1645	4	sale	sale	NOUN
ftr-337	1645	5	-	-	PUNCT
ftr-337	1645	6	leaseback	leaseback	NOUN
ftr-337	1645	7	,	,	PUNCT
ftr-337	1645	8	the	the	DET
ftr-337	1645	9	purchaser	purchaser	NOUN
ftr-337	1645	10	retains	retain	VERB
ftr-337	1645	11	238	238	NUM
ftr-337	1645	12	.	.	PUNCT
ftr-337	1646	1	i	i	PRON
ftr-337	1646	2	d.	d.	PROPN
ftr-337	1646	3	sacks	sacks	PROPN
ftr-337	1646	4	,	,	PUNCT
ftr-337	1646	5	69	69	NUM
ftr-337	1646	6	f.3d	f.3d	NUM
ftr-337	1646	7	at	at	ADP
ftr-337	1646	8	991	991	NUM
ftr-337	1646	9	(	(	PUNCT
ftr-337	1646	10	referring	refer	VERB
ftr-337	1646	11	to	to	ADP
ftr-337	1646	12	frank	frank	PROPN
ftr-337	1646	13	lyon	lyon	PROPN
ftr-337	1646	14	co.	co.	PROPN
ftr-337	1646	15	v.	v.	PROPN
ftr-337	1646	16	united	united	PROPN
ftr-337	1646	17	states	states	PROPN
ftr-337	1646	18	,	,	PUNCT
ftr-337	1646	19	435	435	NUM
ftr-337	1646	20	u.s	u.s	PROPN
ftr-337	1646	21	.	.	PROPN
ftr-337	1646	22	561	561	NUM
ftr-337	1646	23	(	(	PUNCT
ftr-337	1646	24	1978	1978	NUM
ftr-337	1646	25	)	)	PUNCT
ftr-337	1646	26	)	)	PUNCT
ftr-337	1646	27	.	.	PUNCT
ftr-337	1647	1	239	239	NUM
ftr-337	1647	2	.	.	PUNCT
ftr-337	1648	1	i	i	PRON
ftr-337	1648	2	d.	d.	PROPN
ftr-337	1648	3	240	240	NUM
ftr-337	1648	4	.	.	PUNCT
ftr-337	1649	1	i	i	PRON
ftr-337	1649	2	d.	d.	PROPN
ftr-337	1649	3	694	694	NUM
ftr-337	1649	4	florida	florida	PROPN
ftr-337	1649	5	tax	tax	NOUN
ftr-337	1649	6	review	review	NOUN
ftr-337	1649	7	[	[	X
ftr-337	1649	8	vol.12:9	vol.12:9	PRON
ftr-337	1649	9	significant	significant	ADJ
ftr-337	1649	10	risks	risk	NOUN
ftr-337	1649	11	and	and	CCONJ
ftr-337	1649	12	benefits	benefit	NOUN
ftr-337	1649	13	of	of	ADP
ftr-337	1649	14	ownership	ownership	NOUN
ftr-337	1649	15	and	and	CCONJ
ftr-337	1649	16	is	be	AUX
ftr-337	1649	17	“	"	PUNCT
ftr-337	1649	18	the	the	DET
ftr-337	1649	19	one	one	NOUN
ftr-337	1649	20	whose	whose	DET
ftr-337	1649	21	capital	capital	NOUN
ftr-337	1649	22	was	be	AUX
ftr-337	1649	23	committed	commit	VERB
ftr-337	1649	24	”	"	PUNCT
ftr-337	1649	25	based	base	VERB
ftr-337	1649	26	on	on	ADP
ftr-337	1649	27	cash	cash	NOUN
ftr-337	1649	28	or	or	CCONJ
ftr-337	1649	29	negotiable	negotiable	ADJ
ftr-337	1649	30	full	full	ADJ
ftr-337	1649	31	recourse	recourse	NOUN
ftr-337	1649	32	promissory	promissory	NOUN
ftr-337	1649	33	notes	note	NOUN
ftr-337	1649	34	,	,	PUNCT
ftr-337	1649	35	then	then	ADV
ftr-337	1649	36	the	the	DET
ftr-337	1649	37	possible	possible	ADJ
ftr-337	1649	38	imprudence	imprudence	NOUN
ftr-337	1649	39	of	of	ADP
ftr-337	1649	40	his	his	PRON
ftr-337	1649	41	investment	investment	NOUN
ftr-337	1649	42	does	do	AUX
ftr-337	1649	43	not	not	PART
ftr-337	1649	44	disqualify	disqualify	VERB
ftr-337	1649	45	him	he	PRON
ftr-337	1649	46	from	from	ADP
ftr-337	1649	47	taking	take	VERB
ftr-337	1649	48	the	the	DET
ftr-337	1649	49	depreciation	depreciation	NOUN
ftr-337	1649	50	deductions	deduction	NOUN
ftr-337	1649	51	and	and	CCONJ
ftr-337	1649	52	tax	tax	NOUN
ftr-337	1649	53	credits	credit	NOUN
ftr-337	1649	54	.	.	PUNCT
ftr-337	1650	1	i	i	PRON
ftr-337	1650	2	d.	d.	PROPN
ftr-337	1650	3	at	at	ADP
ftr-337	1650	4	572	572	NUM
ftr-337	1650	5	,	,	PUNCT
ftr-337	1650	6	581	581	NUM
ftr-337	1650	7	,	,	PUNCT
ftr-337	1650	8	1298	1298	NUM
ftr-337	1650	9	,	,	PUNCT
ftr-337	1650	10	98	98	NUM
ftr-337	1650	11	s.	s.	PROPN
ftr-337	1650	12	ct	ct	PROPN
ftr-337	1650	13	.	.	PUNCT
ftr-337	1651	1	at	at	ADP
ftr-337	1651	2	1302	1302	NUM
ftr-337	1651	3	.	.	PUNCT
ftr-337	1652	1	this	this	PRON
ftr-337	1652	2	is	be	AUX
ftr-337	1652	3	true	true	ADJ
ftr-337	1652	4	even	even	ADV
ftr-337	1652	5	though	though	SCONJ
ftr-337	1652	6	the	the	DET
ftr-337	1652	7	investor	investor	NOUN
ftr-337	1652	8	paid	pay	VERB
ftr-337	1652	9	more	more	ADJ
ftr-337	1652	10	“	"	PUNCT
ftr-337	1652	11	because	because	SCONJ
ftr-337	1652	12	[	[	X
ftr-337	1652	13	the	the	DET
ftr-337	1652	14	investor	investor	NOUN
ftr-337	1652	15	]	]	PUNCT
ftr-337	1652	16	anticipated	anticipate	VERB
ftr-337	1652	17	the	the	DET
ftr-337	1652	18	benefit	benefit	NOUN
ftr-337	1652	19	of	of	ADP
ftr-337	1652	20	the	the	DET
ftr-337	1652	21	depreciation	depreciation	NOUN
ftr-337	1652	22	deductions	deduction	NOUN
ftr-337	1652	23	.	.	PUNCT
ftr-337	1652	24	”	"	PUNCT
ftr-337	1653	1	i	i	PRON
ftr-337	1653	2	d.	d.	VERB
ftr-337	1653	3	at	at	ADP
ftr-337	1653	4	5801	5801	NUM
ftr-337	1653	5	,	,	PUNCT
ftr-337	1653	6	98	98	NUM
ftr-337	1653	7	s.	s.	PROPN
ftr-337	1653	8	ct	ct	PROPN
ftr-337	1653	9	.	.	PUNCT
ftr-337	1654	1	at	at	ADP
ftr-337	1654	2	1302	1302	NUM
ftr-337	1654	3	.	.	PUNCT
ftr-337	1655	1	241	241	NUM
ftr-337	1655	2	finally	finally	ADV
ftr-337	1655	3	,	,	PUNCT
ftr-337	1655	4	as	as	ADP
ftr-337	1655	5	to	to	ADP
ftr-337	1655	6	the	the	DET
ftr-337	1655	7	absence	absence	NOUN
ftr-337	1655	8	of	of	ADP
ftr-337	1655	9	pre	pre	ADJ
ftr-337	1655	10	-	-	ADJ
ftr-337	1655	11	tax	tax	ADJ
ftr-337	1655	12	profitability	profitability	NOUN
ftr-337	1655	13	the	the	DET
ftr-337	1655	14	court	court	NOUN
ftr-337	1655	15	observed	observe	VERB
ftr-337	1655	16	:	:	PUNCT
ftr-337	1655	17	if	if	SCONJ
ftr-337	1655	18	the	the	DET
ftr-337	1655	19	government	government	NOUN
ftr-337	1655	20	treats	treat	VERB
ftr-337	1655	21	tax	tax	NOUN
ftr-337	1655	22	-	-	PUNCT
ftr-337	1655	23	advantaged	advantaged	ADJ
ftr-337	1655	24	transactions	transaction	NOUN
ftr-337	1655	25	as	as	ADP
ftr-337	1655	26	shams	sham	NOUN
ftr-337	1655	27	unless	unless	SCONJ
ftr-337	1655	28	they	they	PRON
ftr-337	1655	29	make	make	VERB
ftr-337	1655	30	economic	economic	ADJ
ftr-337	1655	31	sense	sense	NOUN
ftr-337	1655	32	on	on	ADP
ftr-337	1655	33	a	a	DET
ftr-337	1655	34	pre	pre	ADJ
ftr-337	1655	35	-	-	ADJ
ftr-337	1655	36	tax	tax	ADJ
ftr-337	1655	37	basis	basis	NOUN
ftr-337	1655	38	,	,	PUNCT
ftr-337	1655	39	then	then	ADV
ftr-337	1655	40	it	it	PRON
ftr-337	1655	41	takes	take	VERB
ftr-337	1655	42	away	away	ADV
ftr-337	1655	43	with	with	ADP
ftr-337	1655	44	the	the	DET
ftr-337	1655	45	executive	executive	ADJ
ftr-337	1655	46	hand	hand	NOUN
ftr-337	1655	47	what	what	PRON
ftr-337	1655	48	it	it	PRON
ftr-337	1655	49	gives	give	VERB
ftr-337	1655	50	with	with	ADP
ftr-337	1655	51	the	the	DET
ftr-337	1655	52	legislative	legislative	NOUN
ftr-337	1655	53	.	.	PUNCT
ftr-337	1656	1	a	a	DET
ftr-337	1656	2	tax	tax	NOUN
ftr-337	1656	3	advantage	advantage	NOUN
ftr-337	1656	4	such	such	ADJ
ftr-337	1656	5	as	as	SCONJ
ftr-337	1656	6	congress	congress	PROPN
ftr-337	1656	7	awarded	award	VERB
ftr-337	1656	8	for	for	ADP
ftr-337	1656	9	alternative	alternative	ADJ
ftr-337	1656	10	energy	energy	NOUN
ftr-337	1656	11	investments	investment	NOUN
ftr-337	1656	12	is	be	AUX
ftr-337	1656	13	intended	intend	VERB
ftr-337	1656	14	to	to	PART
ftr-337	1656	15	induce	induce	VERB
ftr-337	1656	16	investments	investment	NOUN
ftr-337	1656	17	which	which	PRON
ftr-337	1656	18	otherwise	otherwise	ADV
ftr-337	1656	19	would	would	AUX
ftr-337	1656	20	not	not	PART
ftr-337	1656	21	have	have	AUX
ftr-337	1656	22	been	be	AUX
ftr-337	1656	23	made	make	VERB
ftr-337	1656	24	.	.	PUNCT
ftr-337	1657	1	congress	congress	PROPN
ftr-337	1657	2	sought	seek	VERB
ftr-337	1657	3	,	,	PUNCT
ftr-337	1657	4	in	in	ADP
ftr-337	1657	5	the	the	DET
ftr-337	1657	6	1977	1977	NUM
ftr-337	1657	7	energy	energy	NOUN
ftr-337	1657	8	package	package	NOUN
ftr-337	1657	9	,	,	PUNCT
ftr-337	1657	10	of	of	ADP
ftr-337	1657	11	which	which	PRON
ftr-337	1657	12	the	the	DET
ftr-337	1657	13	solar	solar	ADJ
ftr-337	1657	14	tax	tax	NOUN
ftr-337	1657	15	credits	credit	NOUN
ftr-337	1657	16	were	be	AUX
ftr-337	1657	17	a	a	DET
ftr-337	1657	18	part	part	NOUN
ftr-337	1657	19	,	,	PUNCT
ftr-337	1657	20	to	to	PART
ftr-337	1657	21	increase	increase	VERB
ftr-337	1657	22	the	the	DET
ftr-337	1657	23	use	use	NOUN
ftr-337	1657	24	of	of	ADP
ftr-337	1657	25	solar	solar	ADJ
ftr-337	1657	26	energy	energy	NOUN
ftr-337	1657	27	in	in	ADP
ftr-337	1657	28	u.s	u.s	PROPN
ftr-337	1657	29	.	.	PROPN
ftr-337	1657	30	homes	home	NOUN
ftr-337	1657	31	and	and	CCONJ
ftr-337	1657	32	businesses	business	NOUN
ftr-337	1657	33	.	.	PUNCT
ftr-337	1658	1	h.r	h.r	PROPN
ftr-337	1658	2	.	.	PROPN
ftr-337	1658	3	rep	rep	PROPN
ftr-337	1658	4	.	.	PROPN
ftr-337	1659	1	no	no	INTJ
ftr-337	1659	2	.	.	NOUN
ftr-337	1660	1	95	95	NUM
ftr-337	1660	2	-	-	SYM
ftr-337	1660	3	543	543	NUM
ftr-337	1660	4	,	,	PUNCT
ftr-337	1660	5	95th	95th	ADJ
ftr-337	1660	6	cong	cong	NOUN
ftr-337	1660	7	.	.	PUNCT
ftr-337	1661	1	1st	1st	ADJ
ftr-337	1661	2	sess	sess	PROPN
ftr-337	1661	3	.	.	PUNCT
ftr-337	1661	4	,	,	PUNCT
ftr-337	1661	5	1978	1978	NUM
ftr-337	1661	6	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-337	1661	7	.	.	PUNCT
ftr-337	1661	8	7673	7673	NUM
ftr-337	1661	9	,	,	PUNCT
ftr-337	1661	10	7678	7678	NUM
ftr-337	1661	11	(	(	PUNCT
ftr-337	1661	12	stating	state	VERB
ftr-337	1661	13	that	that	SCONJ
ftr-337	1661	14	among	among	ADP
ftr-337	1661	15	the	the	DET
ftr-337	1661	16	goals	goal	NOUN
ftr-337	1661	17	of	of	ADP
ftr-337	1661	18	the	the	DET
ftr-337	1661	19	national	national	PROPN
ftr-337	1661	20	energy	energy	PROPN
ftr-337	1661	21	act	act	NOUN
ftr-337	1661	22	is	be	AUX
ftr-337	1661	23	that	that	SCONJ
ftr-337	1661	24	there	there	PRON
ftr-337	1661	25	be	be	AUX
ftr-337	1661	26	solar	solar	ADJ
ftr-337	1661	27	energy	energy	NOUN
ftr-337	1661	28	in	in	ADP
ftr-337	1661	29	more	more	ADJ
ftr-337	1661	30	than	than	ADP
ftr-337	1661	31	2	2	NUM
ftr-337	1661	32	-	-	SYM
ftr-337	1661	33	1/2	1/2	NUM
ftr-337	1661	34	million	million	NUM
ftr-337	1661	35	homes	home	NOUN
ftr-337	1661	36	by	by	ADP
ftr-337	1661	37	1985	1985	NUM
ftr-337	1661	38	)	)	PUNCT
ftr-337	1661	39	.	.	PUNCT
ftr-337	1662	1	if	if	SCONJ
ftr-337	1662	2	the	the	DET
ftr-337	1662	3	commissioner	commissioner	NOUN
ftr-337	1662	4	were	be	AUX
ftr-337	1662	5	permitted	permit	VERB
ftr-337	1662	6	to	to	PART
ftr-337	1662	7	deny	deny	VERB
ftr-337	1662	8	tax	tax	NOUN
ftr-337	1662	9	benefits	benefit	NOUN
ftr-337	1662	10	when	when	SCONJ
ftr-337	1662	11	the	the	DET
ftr-337	1662	12	investments	investment	NOUN
ftr-337	1662	13	would	would	AUX
ftr-337	1662	14	not	not	PART
ftr-337	1662	15	have	have	AUX
ftr-337	1662	16	been	be	AUX
ftr-337	1662	17	made	make	VERB
ftr-337	1662	18	but	but	CCONJ
ftr-337	1662	19	for	for	ADP
ftr-337	1662	20	the	the	DET
ftr-337	1662	21	tax	tax	NOUN
ftr-337	1662	22	advantages	advantage	NOUN
ftr-337	1662	23	,	,	PUNCT
ftr-337	1662	24	then	then	ADV
ftr-337	1662	25	only	only	ADV
ftr-337	1662	26	those	those	DET
ftr-337	1662	27	investments	investment	NOUN
ftr-337	1662	28	would	would	AUX
ftr-337	1662	29	be	be	AUX
ftr-337	1662	30	made	make	VERB
ftr-337	1662	31	which	which	PRON
ftr-337	1662	32	would	would	AUX
ftr-337	1662	33	have	have	AUX
ftr-337	1662	34	been	be	AUX
ftr-337	1662	35	made	make	VERB
ftr-337	1662	36	without	without	ADP
ftr-337	1662	37	the	the	DET
ftr-337	1662	38	congressional	congressional	ADJ
ftr-337	1662	39	decision	decision	NOUN
ftr-337	1662	40	to	to	PART
ftr-337	1662	41	favor	favor	VERB
ftr-337	1662	42	them	they	PRON
ftr-337	1662	43	.	.	PUNCT
ftr-337	1663	1	the	the	DET
ftr-337	1663	2	tax	tax	NOUN
ftr-337	1663	3	credits	credit	NOUN
ftr-337	1663	4	were	be	AUX
ftr-337	1663	5	intended	intend	VERB
ftr-337	1663	6	to	to	PART
ftr-337	1663	7	generate	generate	VERB
ftr-337	1663	8	investments	investment	NOUN
ftr-337	1663	9	in	in	ADP
ftr-337	1663	10	alternative	alternative	ADJ
ftr-337	1663	11	energy	energy	NOUN
ftr-337	1663	12	technologies	technology	NOUN
ftr-337	1663	13	that	that	PRON
ftr-337	1663	14	would	would	AUX
ftr-337	1663	15	not	not	PART
ftr-337	1663	16	otherwise	otherwise	ADV
ftr-337	1663	17	be	be	AUX
ftr-337	1663	18	made	make	VERB
ftr-337	1663	19	because	because	SCONJ
ftr-337	1663	20	of	of	ADP
ftr-337	1663	21	their	their	PRON
ftr-337	1663	22	low	low	ADJ
ftr-337	1663	23	profitability	profitability	NOUN
ftr-337	1663	24	.	.	PUNCT
ftr-337	1664	1	see	see	VERB
ftr-337	1664	2	h.r	h.r	PROPN
ftr-337	1664	3	.	.	PROPN
ftr-337	1664	4	rep	rep	PROPN
ftr-337	1664	5	.	.	PROPN
ftr-337	1665	1	no	no	PROPN
ftr-337	1665	2	.	.	PROPN
ftr-337	1666	1	496	496	NUM
ftr-337	1666	2	at	at	ADP
ftr-337	1666	3	8304	8304	NUM
ftr-337	1666	4	.	.	PUNCT
ftr-337	1667	1	yet	yet	CCONJ
ftr-337	1667	2	the	the	DET
ftr-337	1667	3	commissioner	commissioner	NOUN
ftr-337	1667	4	in	in	ADP
ftr-337	1667	5	this	this	DET
ftr-337	1667	6	case	case	NOUN
ftr-337	1667	7	at	at	ADP
ftr-337	1667	8	bar	bar	NOUN
ftr-337	1667	9	proposes	propose	VERB
ftr-337	1667	10	to	to	PART
ftr-337	1667	11	use	use	VERB
ftr-337	1667	12	the	the	DET
ftr-337	1667	13	reason	reason	NOUN
ftr-337	1667	14	congress	congress	PROPN
ftr-337	1667	15	created	create	VERB
ftr-337	1667	16	the	the	DET
ftr-337	1667	17	tax	tax	NOUN
ftr-337	1667	18	benefits	benefit	NOUN
ftr-337	1667	19	as	as	ADP
ftr-337	1667	20	a	a	DET
ftr-337	1667	21	ground	ground	NOUN
ftr-337	1667	22	for	for	ADP
ftr-337	1667	23	denying	deny	VERB
ftr-337	1667	24	them	they	PRON
ftr-337	1667	25	.	.	PUNCT
ftr-337	1668	1	that	that	PRON
ftr-337	1668	2	violates	violate	VERB
ftr-337	1668	3	the	the	DET
ftr-337	1668	4	principle	principle	NOUN
ftr-337	1668	5	that	that	SCONJ
ftr-337	1668	6	statutes	statute	NOUN
ftr-337	1668	7	ought	ought	AUX
ftr-337	1668	8	to	to	PART
ftr-337	1668	9	be	be	AUX
ftr-337	1668	10	construed	construe	VERB
ftr-337	1668	11	in	in	ADP
ftr-337	1668	12	light	light	NOUN
ftr-337	1668	13	of	of	ADP
ftr-337	1668	14	their	their	PRON
ftr-337	1668	15	purpose	purpose	NOUN
ftr-337	1668	16	.	.	PUNCT
ftr-337	1669	1	cabell	cabell	PROPN
ftr-337	1669	2	v.	v.	ADP
ftr-337	1669	3	markham	markham	PROPN
ftr-337	1669	4	,	,	PUNCT
ftr-337	1669	5	148	148	NUM
ftr-337	1669	6	f.2d	f.2d	ADP
ftr-337	1669	7	737	737	NUM
ftr-337	1669	8	(	(	PUNCT
ftr-337	1669	9	2d	2d	NUM
ftr-337	1669	10	cir	cir	NOUN
ftr-337	1669	11	.	.	PUNCT
ftr-337	1669	12	1945	1945	NUM
ftr-337	1669	13	)	)	PUNCT
ftr-337	1669	14	(	(	PUNCT
ftr-337	1669	15	l.	l.	PROPN
ftr-337	1669	16	hand	hand	PROPN
ftr-337	1669	17	,	,	PUNCT
ftr-337	1669	18	j.	j.	PROPN
ftr-337	1669	19	)	)	PUNCT
ftr-337	1669	20	.	.	PUNCT
ftr-337	1670	1	242	242	NUM
ftr-337	1671	1	thus	thus	ADV
ftr-337	1671	2	,	,	PUNCT
ftr-337	1671	3	tax	tax	NOUN
ftr-337	1671	4	credits	credit	NOUN
ftr-337	1671	5	were	be	AUX
ftr-337	1671	6	not	not	PART
ftr-337	1671	7	in	in	ADP
ftr-337	1671	8	the	the	DET
ftr-337	1671	9	eyes	eye	NOUN
ftr-337	1671	10	of	of	ADP
ftr-337	1671	11	the	the	DET
ftr-337	1671	12	court	court	NOUN
ftr-337	1671	13	a	a	DET
ftr-337	1671	14	substitute	substitute	NOUN
ftr-337	1671	15	for	for	ADP
ftr-337	1671	16	a	a	DET
ftr-337	1671	17	pre	pre	ADJ
ftr-337	1671	18	-	-	ADJ
ftr-337	1671	19	tax	tax	ADJ
ftr-337	1671	20	profit	profit	NOUN
ftr-337	1671	21	.	.	PUNCT
ftr-337	1672	1	to	to	ADP
ftr-337	1672	2	the	the	DET
ftr-337	1672	3	contrary	contrary	NOUN
ftr-337	1672	4	,	,	PUNCT
ftr-337	1672	5	a	a	DET
ftr-337	1672	6	transaction	transaction	NOUN
ftr-337	1672	7	otherwise	otherwise	ADV
ftr-337	1672	8	having	have	VERB
ftr-337	1672	9	economic	economic	ADJ
ftr-337	1672	10	241	241	NUM
ftr-337	1672	11	.	.	PUNCT
ftr-337	1673	1	i	i	PRON
ftr-337	1673	2	d.	d.	PROPN
ftr-337	1673	3	242	242	NUM
ftr-337	1673	4	.	.	PUNCT
ftr-337	1674	1	i	i	PRON
ftr-337	1674	2	d.	d.	PROPN
ftr-337	1674	3	at	at	ADP
ftr-337	1674	4	992	992	NUM
ftr-337	1674	5	.	.	PUNCT
ftr-337	1674	6	2012	2012	NUM
ftr-337	1674	7	]	]	PUNCT
ftr-337	1674	8	monetization	monetization	NOUN
ftr-337	1674	9	of	of	ADP
ftr-337	1674	10	business	business	NOUN
ftr-337	1674	11	tax	tax	NOUN
ftr-337	1674	12	credits	credit	NOUN
ftr-337	1674	13	695	695	NUM
ftr-337	1674	14	substance	substance	NOUN
ftr-337	1674	15	does	do	AUX
ftr-337	1674	16	not	not	PART
ftr-337	1674	17	become	become	VERB
ftr-337	1674	18	a	a	DET
ftr-337	1674	19	sham	sham	NOUN
ftr-337	1674	20	because	because	SCONJ
ftr-337	1674	21	it	it	PRON
ftr-337	1674	22	is	be	AUX
ftr-337	1674	23	predicated	predicate	VERB
ftr-337	1674	24	on	on	ADP
ftr-337	1674	25	an	an	DET
ftr-337	1674	26	after	after	ADP
ftr-337	1674	27	-	-	PUNCT
ftr-337	1674	28	tax	tax	NOUN
ftr-337	1674	29	profit	profit	NOUN
ftr-337	1674	30	,	,	PUNCT
ftr-337	1674	31	at	at	ADP
ftr-337	1674	32	least	least	ADJ
ftr-337	1674	33	where	where	SCONJ
ftr-337	1674	34	the	the	DET
ftr-337	1674	35	tax	tax	NOUN
ftr-337	1674	36	benefits	benefit	NOUN
ftr-337	1674	37	in	in	ADP
ftr-337	1674	38	question	question	NOUN
ftr-337	1674	39	are	be	AUX
ftr-337	1674	40	perceived	perceive	VERB
ftr-337	1674	41	by	by	ADP
ftr-337	1674	42	congress	congress	PROPN
ftr-337	1674	43	as	as	ADP
ftr-337	1674	44	necessary	necessary	ADJ
ftr-337	1674	45	to	to	PART
ftr-337	1674	46	entice	entice	VERB
ftr-337	1674	47	taxpayers	taxpayer	NOUN
ftr-337	1674	48	to	to	PART
ftr-337	1674	49	make	make	VERB
ftr-337	1674	50	the	the	DET
ftr-337	1674	51	investment	investment	NOUN
ftr-337	1674	52	in	in	ADP
ftr-337	1674	53	question	question	NOUN
ftr-337	1674	54	for	for	ADP
ftr-337	1674	55	the	the	DET
ftr-337	1674	56	very	very	ADJ
ftr-337	1674	57	reason	reason	NOUN
ftr-337	1674	58	of	of	ADP
ftr-337	1674	59	its	its	PRON
ftr-337	1674	60	lack	lack	NOUN
ftr-337	1674	61	of	of	ADP
ftr-337	1674	62	profitability	profitability	NOUN
ftr-337	1674	63	or	or	CCONJ
ftr-337	1674	64	low	low	ADJ
ftr-337	1674	65	profitability	profitability	NOUN
ftr-337	1674	66	.	.	PUNCT
ftr-337	1675	1	d.	d.	PROPN
ftr-337	1675	2	the	the	DET
ftr-337	1675	3	historic	historic	ADJ
ftr-337	1675	4	boardwalk	boardwalk	NOUN
ftr-337	1675	5	case	case	NOUN
ftr-337	1675	6	in	in	ADP
ftr-337	1675	7	historic	historic	ADJ
ftr-337	1675	8	boardwalk	boardwalk	NOUN
ftr-337	1675	9	hall	hall	NOUN
ftr-337	1675	10	,	,	PUNCT
ftr-337	1675	11	llc	llc	PROPN
ftr-337	1675	12	v.	v.	PROPN
ftr-337	1675	13	commissioner	commissioner	PROPN
ftr-337	1675	14	,	,	PUNCT
ftr-337	1675	15	243	243	NUM
ftr-337	1675	16	the	the	DET
ftr-337	1675	17	tax	tax	NOUN
ftr-337	1675	18	court	court	NOUN
ftr-337	1675	19	extends	extend	VERB
ftr-337	1675	20	and	and	CCONJ
ftr-337	1675	21	,	,	PUNCT
ftr-337	1675	22	in	in	ADP
ftr-337	1675	23	extending	extend	VERB
ftr-337	1675	24	,	,	PUNCT
ftr-337	1675	25	arguably	arguably	ADV
ftr-337	1675	26	alters	alter	VERB
ftr-337	1675	27	the	the	DET
ftr-337	1675	28	principle	principle	NOUN
ftr-337	1675	29	established	establish	VERB
ftr-337	1675	30	in	in	ADP
ftr-337	1675	31	sacks	sack	NOUN
ftr-337	1675	32	,	,	PUNCT
ftr-337	1675	33	by	by	ADP
ftr-337	1675	34	taking	take	VERB
ftr-337	1675	35	tax	tax	NOUN
ftr-337	1675	36	credits	credit	NOUN
ftr-337	1675	37	into	into	ADP
ftr-337	1675	38	account	account	NOUN
ftr-337	1675	39	to	to	PART
ftr-337	1675	40	establish	establish	VERB
ftr-337	1675	41	economic	economic	ADJ
ftr-337	1675	42	substance	substance	NOUN
ftr-337	1675	43	.	.	PUNCT
ftr-337	1676	1	in	in	ADP
ftr-337	1676	2	historic	historic	ADJ
ftr-337	1676	3	boardwalk	boardwalk	NOUN
ftr-337	1676	4	,	,	PUNCT
ftr-337	1676	5	as	as	SCONJ
ftr-337	1676	6	touched	touch	VERB
ftr-337	1676	7	on	on	ADP
ftr-337	1676	8	briefly	briefly	NOUN
ftr-337	1676	9	in	in	ADP
ftr-337	1676	10	the	the	DET
ftr-337	1676	11	introductory	introductory	ADJ
ftr-337	1676	12	section	section	NOUN
ftr-337	1676	13	of	of	ADP
ftr-337	1676	14	the	the	DET
ftr-337	1676	15	paper	paper	NOUN
ftr-337	1676	16	,	,	PUNCT
ftr-337	1676	17	a	a	DET
ftr-337	1676	18	tax	tax	NOUN
ftr-337	1676	19	equity	equity	NOUN
ftr-337	1676	20	investor	investor	NOUN
ftr-337	1676	21	(	(	PUNCT
ftr-337	1676	22	pitney	pitney	NOUN
ftr-337	1676	23	bowes	bowes	NOUN
ftr-337	1676	24	)	)	PUNCT
ftr-337	1676	25	and	and	CCONJ
ftr-337	1676	26	a	a	DET
ftr-337	1676	27	state	state	NOUN
ftr-337	1676	28	instrumentality	instrumentality	NOUN
ftr-337	1676	29	(	(	PUNCT
ftr-337	1676	30	new	new	PROPN
ftr-337	1676	31	jersey	jersey	PROPN
ftr-337	1676	32	sports	sport	NOUN
ftr-337	1676	33	and	and	CCONJ
ftr-337	1676	34	exposition	exposition	NOUN
ftr-337	1676	35	authority	authority	NOUN
ftr-337	1676	36	or	or	CCONJ
ftr-337	1676	37	“	"	PUNCT
ftr-337	1676	38	njsea	njsea	PROPN
ftr-337	1676	39	”	"	PUNCT
ftr-337	1676	40	)	)	PUNCT
ftr-337	1676	41	formed	form	VERB
ftr-337	1676	42	historic	historic	ADJ
ftr-337	1676	43	boardwalk	boardwalk	NOUN
ftr-337	1676	44	hall	hall	NOUN
ftr-337	1676	45	,	,	PUNCT
ftr-337	1676	46	llc	llc	PROPN
ftr-337	1676	47	(	(	PUNCT
ftr-337	1676	48	“	"	PUNCT
ftr-337	1676	49	hbhall	hbhall	ADJ
ftr-337	1676	50	”	"	PUNCT
ftr-337	1676	51	)	)	PUNCT
ftr-337	1676	52	to	to	PART
ftr-337	1676	53	own	own	VERB
ftr-337	1676	54	a	a	DET
ftr-337	1676	55	convention	convention	NOUN
ftr-337	1676	56	center	center	NOUN
ftr-337	1676	57	qualifying	qualify	VERB
ftr-337	1676	58	as	as	ADP
ftr-337	1676	59	a	a	DET
ftr-337	1676	60	certified	certify	VERB
ftr-337	1676	61	historic	historic	ADJ
ftr-337	1676	62	structure	structure	NOUN
ftr-337	1676	63	and	and	CCONJ
ftr-337	1676	64	eligible	eligible	ADJ
ftr-337	1676	65	for	for	ADP
ftr-337	1676	66	20	20	NUM
ftr-337	1676	67	percent	percent	NOUN
ftr-337	1676	68	rehabilitation	rehabilitation	NOUN
ftr-337	1676	69	tax	tax	NOUN
ftr-337	1676	70	credits	credit	NOUN
ftr-337	1676	71	.	.	PUNCT
ftr-337	1677	1	in	in	ADP
ftr-337	1677	2	return	return	NOUN
ftr-337	1677	3	for	for	ADP
ftr-337	1677	4	a	a	DET
ftr-337	1677	5	cash	cash	NOUN
ftr-337	1677	6	contribution	contribution	NOUN
ftr-337	1677	7	of	of	ADP
ftr-337	1677	8	approximately	approximately	ADV
ftr-337	1677	9	$	$	SYM
ftr-337	1677	10	18.2	18.2	NUM
ftr-337	1677	11	million	million	NUM
ftr-337	1677	12	(	(	PUNCT
ftr-337	1677	13	to	to	PART
ftr-337	1677	14	be	be	AUX
ftr-337	1677	15	made	make	VERB
ftr-337	1677	16	in	in	ADP
ftr-337	1677	17	stages	stage	NOUN
ftr-337	1677	18	)	)	PUNCT
ftr-337	1677	19	,	,	PUNCT
ftr-337	1677	20	pitney	pitney	NOUN
ftr-337	1677	21	bowes	bowes	NOUN
ftr-337	1677	22	was	be	AUX
ftr-337	1677	23	to	to	PART
ftr-337	1677	24	receive	receive	VERB
ftr-337	1677	25	99.9	99.9	NUM
ftr-337	1677	26	percent	percent	NOUN
ftr-337	1677	27	of	of	ADP
ftr-337	1677	28	all	all	DET
ftr-337	1677	29	partnership	partnership	NOUN
ftr-337	1677	30	items	item	NOUN
ftr-337	1677	31	,	,	PUNCT
ftr-337	1677	32	a	a	DET
ftr-337	1677	33	3	3	NUM
ftr-337	1677	34	-	-	PUNCT
ftr-337	1677	35	percent	percent	NOUN
ftr-337	1677	36	preferred	preferred	ADJ
ftr-337	1677	37	return	return	NOUN
ftr-337	1677	38	on	on	ADP
ftr-337	1677	39	its	its	PRON
ftr-337	1677	40	investment	investment	NOUN
ftr-337	1677	41	,	,	PUNCT
ftr-337	1677	42	and	and	CCONJ
ftr-337	1677	43	a	a	DET
ftr-337	1677	44	guarantee	guarantee	NOUN
ftr-337	1677	45	of	of	ADP
ftr-337	1677	46	the	the	DET
ftr-337	1677	47	tax	tax	NOUN
ftr-337	1677	48	benefits	benefit	NOUN
ftr-337	1677	49	,	,	PUNCT
ftr-337	1677	50	including	include	VERB
ftr-337	1677	51	depreciation	depreciation	NOUN
ftr-337	1677	52	deductions	deduction	NOUN
ftr-337	1677	53	and	and	CCONJ
ftr-337	1677	54	historic	historic	ADJ
ftr-337	1677	55	rehabilitation	rehabilitation	NOUN
ftr-337	1677	56	tax	tax	NOUN
ftr-337	1677	57	credits	credit	NOUN
ftr-337	1677	58	.	.	PUNCT
ftr-337	1678	1	njsea	njsea	PROPN
ftr-337	1678	2	would	would	AUX
ftr-337	1678	3	receive	receive	VERB
ftr-337	1678	4	0.1	0.1	NUM
ftr-337	1678	5	percent	percent	NOUN
ftr-337	1678	6	of	of	ADP
ftr-337	1678	7	all	all	DET
ftr-337	1678	8	partnership	partnership	NOUN
ftr-337	1678	9	items	item	NOUN
ftr-337	1678	10	.	.	PUNCT
ftr-337	1679	1	njsea	njsea	PROPN
ftr-337	1679	2	had	have	VERB
ftr-337	1679	3	an	an	DET
ftr-337	1679	4	option	option	NOUN
ftr-337	1679	5	to	to	PART
ftr-337	1679	6	repurchase	repurchase	VERB
ftr-337	1679	7	pitney	pitney	NOUN
ftr-337	1679	8	bowes	bowes	NOUN
ftr-337	1679	9	’	'	PUNCT
ftr-337	1679	10	interests	interest	NOUN
ftr-337	1679	11	at	at	ADP
ftr-337	1679	12	any	any	DET
ftr-337	1679	13	time	time	NOUN
ftr-337	1679	14	upon	upon	SCONJ
ftr-337	1679	15	giving	give	VERB
ftr-337	1679	16	notice	notice	NOUN
ftr-337	1679	17	that	that	SCONJ
ftr-337	1679	18	it	it	PRON
ftr-337	1679	19	intended	intend	VERB
ftr-337	1679	20	to	to	PART
ftr-337	1679	21	sell	sell	VERB
ftr-337	1679	22	,	,	PUNCT
ftr-337	1679	23	dispose	dispose	NOUN
ftr-337	1679	24	of	of	ADP
ftr-337	1679	25	,	,	PUNCT
ftr-337	1679	26	or	or	CCONJ
ftr-337	1679	27	refinance	refinance	VERB
ftr-337	1679	28	the	the	DET
ftr-337	1679	29	convention	convention	NOUN
ftr-337	1679	30	center	center	NOUN
ftr-337	1679	31	,	,	PUNCT
ftr-337	1679	32	among	among	ADP
ftr-337	1679	33	other	other	ADJ
ftr-337	1679	34	things	thing	NOUN
ftr-337	1679	35	.	.	PUNCT
ftr-337	1680	1	upon	upon	SCONJ
ftr-337	1680	2	exercise	exercise	NOUN
ftr-337	1680	3	,	,	PUNCT
ftr-337	1680	4	njsea	njsea	PROPN
ftr-337	1680	5	would	would	AUX
ftr-337	1680	6	have	have	VERB
ftr-337	1680	7	to	to	PART
ftr-337	1680	8	pay	pay	VERB
ftr-337	1680	9	pitney	pitney	NOUN
ftr-337	1680	10	bowes	bow	VERB
ftr-337	1680	11	the	the	DET
ftr-337	1680	12	present	present	ADJ
ftr-337	1680	13	value	value	NOUN
ftr-337	1680	14	of	of	ADP
ftr-337	1680	15	its	its	PRON
ftr-337	1680	16	remaining	remain	VERB
ftr-337	1680	17	projected	project	VERB
ftr-337	1680	18	tax	tax	NOUN
ftr-337	1680	19	benefits	benefit	NOUN
ftr-337	1680	20	and	and	CCONJ
ftr-337	1680	21	cash	cash	NOUN
ftr-337	1680	22	flow	flow	NOUN
ftr-337	1680	23	.	.	PUNCT
ftr-337	1681	1	njsea	njsea	PROPN
ftr-337	1681	2	also	also	ADV
ftr-337	1681	3	had	have	VERB
ftr-337	1681	4	a	a	DET
ftr-337	1681	5	call	call	NOUN
ftr-337	1681	6	option	option	NOUN
ftr-337	1681	7	over	over	ADP
ftr-337	1681	8	pitney	pitney	NOUN
ftr-337	1681	9	bowes	bowes	NOUN
ftr-337	1681	10	’	'	PUNCT
ftr-337	1681	11	interests	interest	NOUN
ftr-337	1681	12	exercisable	exercisable	ADJ
ftr-337	1681	13	for	for	ADP
ftr-337	1681	14	12	12	NUM
ftr-337	1681	15	months	month	NOUN
ftr-337	1681	16	beginning	begin	VERB
ftr-337	1681	17	60	60	NUM
ftr-337	1681	18	months	month	NOUN
ftr-337	1681	19	after	after	SCONJ
ftr-337	1681	20	the	the	DET
ftr-337	1681	21	convention	convention	NOUN
ftr-337	1681	22	center	center	NOUN
ftr-337	1681	23	was	be	AUX
ftr-337	1681	24	placed	place	VERB
ftr-337	1681	25	in	in	ADP
ftr-337	1681	26	service	service	NOUN
ftr-337	1681	27	.	.	PUNCT
ftr-337	1682	1	pitney	pitney	NOUN
ftr-337	1682	2	bowes	bowe	NOUN
ftr-337	1682	3	had	have	VERB
ftr-337	1682	4	a	a	DET
ftr-337	1682	5	put	put	NOUN
ftr-337	1682	6	option	option	NOUN
ftr-337	1682	7	with	with	ADP
ftr-337	1682	8	respect	respect	NOUN
ftr-337	1682	9	to	to	ADP
ftr-337	1682	10	its	its	PRON
ftr-337	1682	11	interest	interest	NOUN
ftr-337	1682	12	exercisable	exercisable	ADJ
ftr-337	1682	13	if	if	SCONJ
ftr-337	1682	14	njsea	njsea	PROPN
ftr-337	1682	15	did	do	AUX
ftr-337	1682	16	not	not	PART
ftr-337	1682	17	exercise	exercise	VERB
ftr-337	1682	18	the	the	DET
ftr-337	1682	19	call	call	NOUN
ftr-337	1682	20	option	option	NOUN
ftr-337	1682	21	.	.	PUNCT
ftr-337	1683	1	244	244	NUM
ftr-337	1684	1	the	the	DET
ftr-337	1684	2	put	put	NOUN
ftr-337	1684	3	option	option	NOUN
ftr-337	1684	4	could	could	AUX
ftr-337	1684	5	be	be	AUX
ftr-337	1684	6	exercised	exercise	VERB
ftr-337	1684	7	during	during	ADP
ftr-337	1684	8	a	a	DET
ftr-337	1684	9	12	12	NUM
ftr-337	1684	10	month	month	NOUN
ftr-337	1684	11	period	period	NOUN
ftr-337	1684	12	beginning	begin	VERB
ftr-337	1684	13	84	84	NUM
ftr-337	1684	14	months	month	NOUN
ftr-337	1684	15	after	after	SCONJ
ftr-337	1684	16	the	the	DET
ftr-337	1684	17	convention	convention	NOUN
ftr-337	1684	18	center	center	NOUN
ftr-337	1684	19	was	be	AUX
ftr-337	1684	20	placed	place	VERB
ftr-337	1684	21	in	in	ADP
ftr-337	1684	22	service	service	NOUN
ftr-337	1684	23	.	.	PUNCT
ftr-337	1685	1	both	both	CCONJ
ftr-337	1685	2	the	the	DET
ftr-337	1685	3	put	put	ADJ
ftr-337	1685	4	and	and	CCONJ
ftr-337	1685	5	call	call	NOUN
ftr-337	1685	6	options	option	NOUN
ftr-337	1685	7	were	be	AUX
ftr-337	1685	8	exercisable	exercisable	ADJ
ftr-337	1685	9	at	at	ADP
ftr-337	1685	10	a	a	DET
ftr-337	1685	11	price	price	NOUN
ftr-337	1685	12	equal	equal	ADJ
ftr-337	1685	13	to	to	ADP
ftr-337	1685	14	the	the	DET
ftr-337	1685	15	greater	great	ADJ
ftr-337	1685	16	of	of	ADP
ftr-337	1685	17	:	:	PUNCT
ftr-337	1685	18	(	(	PUNCT
ftr-337	1685	19	1	1	X
ftr-337	1685	20	)	)	PUNCT
ftr-337	1685	21	99.9	99.9	NUM
ftr-337	1685	22	percent	percent	NOUN
ftr-337	1685	23	of	of	ADP
ftr-337	1685	24	the	the	DET
ftr-337	1685	25	fair	fair	ADJ
ftr-337	1685	26	market	market	NOUN
ftr-337	1685	27	value	value	NOUN
ftr-337	1685	28	of	of	ADP
ftr-337	1685	29	100	100	NUM
ftr-337	1685	30	percent	percent	NOUN
ftr-337	1685	31	of	of	ADP
ftr-337	1685	32	the	the	DET
ftr-337	1685	33	membership	membership	NOUN
ftr-337	1685	34	interests	interest	NOUN
ftr-337	1685	35	in	in	ADP
ftr-337	1685	36	hbhall	hbhall	ADJ
ftr-337	1685	37	,	,	PUNCT
ftr-337	1685	38	or	or	CCONJ
ftr-337	1685	39	(	(	PUNCT
ftr-337	1685	40	2	2	X
ftr-337	1685	41	)	)	PUNCT
ftr-337	1685	42	any	any	DET
ftr-337	1685	43	accrued	accrue	VERB
ftr-337	1685	44	and	and	CCONJ
ftr-337	1685	45	unpaid	unpaid	ADJ
ftr-337	1685	46	preferred	preferred	ADJ
ftr-337	1685	47	return	return	NOUN
ftr-337	1685	48	payable	payable	ADJ
ftr-337	1685	49	to	to	ADP
ftr-337	1685	50	pitney	pitney	NOUN
ftr-337	1685	51	bowes	bowes	NOUN
ftr-337	1685	52	.	.	PUNCT
ftr-337	1686	1	njsea	njsea	PROPN
ftr-337	1686	2	was	be	AUX
ftr-337	1686	3	required	require	VERB
ftr-337	1686	4	to	to	PART
ftr-337	1686	5	purchase	purchase	VERB
ftr-337	1686	6	a	a	DET
ftr-337	1686	7	guaranteed	guarantee	VERB
ftr-337	1686	8	investment	investment	NOUN
ftr-337	1686	9	contract	contract	NOUN
ftr-337	1686	10	(	(	PUNCT
ftr-337	1686	11	“	"	PUNCT
ftr-337	1686	12	gic	gic	NOUN
ftr-337	1686	13	”	"	PUNCT
ftr-337	1686	14	)	)	PUNCT
ftr-337	1686	15	to	to	PART
ftr-337	1686	16	backstop	backstop	VERB
ftr-337	1686	17	its	its	PRON
ftr-337	1686	18	payment	payment	NOUN
ftr-337	1686	19	obligations	obligation	NOUN
ftr-337	1686	20	in	in	ADP
ftr-337	1686	21	the	the	DET
ftr-337	1686	22	event	event	NOUN
ftr-337	1686	23	it	it	PRON
ftr-337	1686	24	were	be	AUX
ftr-337	1686	25	to	to	PART
ftr-337	1686	26	reacquire	reacquire	VERB
ftr-337	1686	27	pitney	pitney	NOUN
ftr-337	1686	28	243	243	NUM
ftr-337	1686	29	.	.	PUNCT
ftr-337	1687	1	136	136	NUM
ftr-337	1687	2	t.c	t.c	PROPN
ftr-337	1687	3	.	.	PROPN
ftr-337	1687	4	1	1	NUM
ftr-337	1687	5	(	(	PUNCT
ftr-337	1687	6	2011	2011	NUM
ftr-337	1687	7	)	)	PUNCT
ftr-337	1687	8	.	.	PUNCT
ftr-337	1688	1	244	244	NUM
ftr-337	1688	2	.	.	PUNCT
ftr-337	1689	1	pitney	pitney	NOUN
ftr-337	1689	2	bowes	bowes	NOUN
ftr-337	1689	3	also	also	ADV
ftr-337	1689	4	had	have	VERB
ftr-337	1689	5	an	an	DET
ftr-337	1689	6	additional	additional	ADJ
ftr-337	1689	7	put	put	NOUN
ftr-337	1689	8	option	option	NOUN
ftr-337	1689	9	on	on	ADP
ftr-337	1689	10	its	its	PRON
ftr-337	1689	11	interest	interest	NOUN
ftr-337	1689	12	in	in	ADP
ftr-337	1689	13	the	the	DET
ftr-337	1689	14	partnership	partnership	NOUN
ftr-337	1689	15	exercisable	exercisable	ADJ
ftr-337	1689	16	only	only	ADV
ftr-337	1689	17	until	until	ADP
ftr-337	1689	18	january	january	PROPN
ftr-337	1689	19	15	15	NUM
ftr-337	1689	20	,	,	PUNCT
ftr-337	1689	21	2001	2001	NUM
ftr-337	1689	22	at	at	ADP
ftr-337	1689	23	a	a	DET
ftr-337	1689	24	put	put	ADJ
ftr-337	1689	25	price	price	NOUN
ftr-337	1689	26	equal	equal	ADJ
ftr-337	1689	27	to	to	ADP
ftr-337	1689	28	(	(	PUNCT
ftr-337	1689	29	1	1	NUM
ftr-337	1689	30	)	)	PUNCT
ftr-337	1689	31	capital	capital	NOUN
ftr-337	1689	32	contributions	contribution	NOUN
ftr-337	1689	33	plus	plus	CCONJ
ftr-337	1689	34	15	15	NUM
ftr-337	1689	35	percent	percent	NOUN
ftr-337	1689	36	interest	interest	NOUN
ftr-337	1689	37	,	,	PUNCT
ftr-337	1689	38	plus	plus	CCONJ
ftr-337	1689	39	(	(	PUNCT
ftr-337	1689	40	2	2	X
ftr-337	1689	41	)	)	PUNCT
ftr-337	1689	42	fees	fee	NOUN
ftr-337	1689	43	and	and	CCONJ
ftr-337	1689	44	expenses	expense	NOUN
ftr-337	1689	45	,	,	PUNCT
ftr-337	1689	46	plus	plus	CCONJ
ftr-337	1689	47	(	(	PUNCT
ftr-337	1689	48	3	3	X
ftr-337	1689	49	)	)	PUNCT
ftr-337	1689	50	$	$	SYM
ftr-337	1689	51	100,000	100,000	NUM
ftr-337	1689	52	,	,	PUNCT
ftr-337	1689	53	except	except	SCONJ
ftr-337	1689	54	that	that	SCONJ
ftr-337	1689	55	the	the	DET
ftr-337	1689	56	$	$	SYM
ftr-337	1689	57	100,000	100,000	NUM
ftr-337	1689	58	amount	amount	NOUN
ftr-337	1689	59	was	be	AUX
ftr-337	1689	60	only	only	ADV
ftr-337	1689	61	payable	payable	ADJ
ftr-337	1689	62	if	if	SCONJ
ftr-337	1689	63	rehabilitation	rehabilitation	NOUN
ftr-337	1689	64	tax	tax	NOUN
ftr-337	1689	65	credits	credit	NOUN
ftr-337	1689	66	for	for	ADP
ftr-337	1689	67	2000	2000	NUM
ftr-337	1689	68	were	be	AUX
ftr-337	1689	69	less	less	ADJ
ftr-337	1689	70	than	than	ADP
ftr-337	1689	71	$	$	SYM
ftr-337	1689	72	650,000	650,000	NUM
ftr-337	1689	73	or	or	CCONJ
ftr-337	1689	74	phase	phase	NOUN
ftr-337	1689	75	3	3	NUM
ftr-337	1689	76	of	of	ADP
ftr-337	1689	77	the	the	DET
ftr-337	1689	78	rehabilitation	rehabilitation	NOUN
ftr-337	1689	79	was	be	AUX
ftr-337	1689	80	not	not	PART
ftr-337	1689	81	in	in	ADP
ftr-337	1689	82	service	service	NOUN
ftr-337	1689	83	as	as	ADP
ftr-337	1689	84	of	of	ADP
ftr-337	1689	85	december	december	PROPN
ftr-337	1689	86	31	31	NUM
ftr-337	1689	87	,	,	PUNCT
ftr-337	1689	88	2000	2000	NUM
ftr-337	1689	89	.	.	PUNCT
ftr-337	1690	1	696	696	NUM
ftr-337	1690	2	florida	florida	PROPN
ftr-337	1690	3	tax	tax	NOUN
ftr-337	1690	4	review	review	NOUN
ftr-337	1690	5	[	[	X
ftr-337	1690	6	vol.12:9	vol.12:9	NOUN
ftr-337	1690	7	bowes	bowe	NOUN
ftr-337	1690	8	’	'	PUNCT
ftr-337	1690	9	interest	interest	NOUN
ftr-337	1690	10	in	in	ADP
ftr-337	1690	11	hbhall	hbhall	NOUN
ftr-337	1690	12	.	.	PUNCT
ftr-337	1691	1	245	245	NUM
ftr-337	1691	2	njsea	njsea	NOUN
ftr-337	1691	3	also	also	ADV
ftr-337	1691	4	placed	place	VERB
ftr-337	1691	5	money	money	NOUN
ftr-337	1691	6	in	in	ADP
ftr-337	1691	7	escrow	escrow	NOUN
ftr-337	1691	8	to	to	PART
ftr-337	1691	9	secure	secure	VERB
ftr-337	1691	10	its	its	PRON
ftr-337	1691	11	payment	payment	NOUN
ftr-337	1691	12	obligations	obligation	NOUN
ftr-337	1691	13	under	under	ADP
ftr-337	1691	14	the	the	DET
ftr-337	1691	15	put	put	ADJ
ftr-337	1691	16	and	and	CCONJ
ftr-337	1691	17	call	call	VERB
ftr-337	1691	18	options	option	NOUN
ftr-337	1691	19	.	.	PUNCT
ftr-337	1692	1	(	(	PUNCT
ftr-337	1692	2	at	at	ADP
ftr-337	1692	3	the	the	DET
ftr-337	1692	4	time	time	NOUN
ftr-337	1692	5	of	of	ADP
ftr-337	1692	6	the	the	DET
ftr-337	1692	7	trial	trial	NOUN
ftr-337	1692	8	,	,	PUNCT
ftr-337	1692	9	none	none	NOUN
ftr-337	1692	10	of	of	ADP
ftr-337	1692	11	these	these	DET
ftr-337	1692	12	options	option	NOUN
ftr-337	1692	13	had	have	AUX
ftr-337	1692	14	been	be	AUX
ftr-337	1692	15	exercised	exercise	VERB
ftr-337	1692	16	.	.	PUNCT
ftr-337	1692	17	)	)	PUNCT
ftr-337	1693	1	in	in	ADP
ftr-337	1693	2	addition	addition	NOUN
ftr-337	1693	3	,	,	PUNCT
ftr-337	1693	4	pitney	pitney	NOUN
ftr-337	1693	5	bowes	bowe	NOUN
ftr-337	1693	6	and	and	CCONJ
ftr-337	1693	7	hbhall	hbhall	ADV
ftr-337	1693	8	executed	execute	VERB
ftr-337	1693	9	a	a	DET
ftr-337	1693	10	“	"	PUNCT
ftr-337	1693	11	tax	tax	NOUN
ftr-337	1693	12	benefits	benefit	NOUN
ftr-337	1693	13	guaranty	guaranty	NOUN
ftr-337	1693	14	agreement	agreement	NOUN
ftr-337	1693	15	”	"	PUNCT
ftr-337	1693	16	by	by	ADP
ftr-337	1693	17	which	which	PRON
ftr-337	1693	18	the	the	DET
ftr-337	1693	19	projected	project	VERB
ftr-337	1693	20	tax	tax	NOUN
ftr-337	1693	21	benefits	benefit	NOUN
ftr-337	1693	22	allocable	allocable	ADJ
ftr-337	1693	23	to	to	ADP
ftr-337	1693	24	pitney	pitney	NOUN
ftr-337	1693	25	bowes	bowe	NOUN
ftr-337	1693	26	were	be	AUX
ftr-337	1693	27	guaranteed	guarantee	VERB
ftr-337	1693	28	.	.	PUNCT
ftr-337	1694	1	njsea	njsea	PROPN
ftr-337	1694	2	was	be	AUX
ftr-337	1694	3	to	to	PART
ftr-337	1694	4	fund	fund	VERB
ftr-337	1694	5	any	any	DET
ftr-337	1694	6	payments	payment	NOUN
ftr-337	1694	7	made	make	VERB
ftr-337	1694	8	under	under	ADP
ftr-337	1694	9	the	the	DET
ftr-337	1694	10	guaranty	guaranty	NOUN
ftr-337	1694	11	.	.	PUNCT
ftr-337	1695	1	246	246	NUM
ftr-337	1695	2	additional	additional	ADJ
ftr-337	1695	3	details	detail	NOUN
ftr-337	1695	4	regarding	regard	VERB
ftr-337	1695	5	the	the	DET
ftr-337	1695	6	transaction	transaction	NOUN
ftr-337	1695	7	are	be	AUX
ftr-337	1695	8	captured	capture	VERB
ftr-337	1695	9	in	in	ADP
ftr-337	1695	10	the	the	DET
ftr-337	1695	11	following	follow	VERB
ftr-337	1695	12	schematic	schematic	ADJ
ftr-337	1695	13	:	:	PUNCT
ftr-337	1695	14	atlantic	atlantic	PROPN
ftr-337	1695	15	county	county	PROPN
ftr-337	1695	16	improvement	improvement	NOUN
ftr-337	1695	17	authority	authority	PROPN
ftr-337	1695	18	new	new	PROPN
ftr-337	1695	19	jersey	jersey	PROPN
ftr-337	1695	20	sports	sports	PROPN
ftr-337	1695	21	and	and	CCONJ
ftr-337	1695	22	exposition	exposition	NOUN
ftr-337	1695	23	authority	authority	NOUN
ftr-337	1695	24	(	(	PUNCT
ftr-337	1695	25	“	"	PUNCT
ftr-337	1695	26	njsea	njsea	PROPN
ftr-337	1695	27	”	"	PUNCT
ftr-337	1695	28	)	)	PUNCT
ftr-337	1695	29	spectator	spectator	NOUN
ftr-337	1695	30	management	management	NOUN
ftr-337	1695	31	group	group	NOUN
ftr-337	1695	32	historic	historic	ADJ
ftr-337	1695	33	boardwalk	boardwalk	PROPN
ftr-337	1695	34	hall	hall	PROPN
ftr-337	1695	35	llc	llc	PROPN
ftr-337	1695	36	(	(	PUNCT
ftr-337	1695	37	“	"	PUNCT
ftr-337	1695	38	hbhall	hbhall	ADJ
ftr-337	1695	39	”	"	PUNCT
ftr-337	1695	40	)	)	PUNCT
ftr-337	1695	41	pb	pb	ADP
ftr-337	1695	42	historic	historic	ADJ
ftr-337	1695	43	renovations	renovation	NOUN
ftr-337	1695	44	,	,	PUNCT
ftr-337	1695	45	llc	llc	PROPN
ftr-337	1695	46	atlantic	atlantic	PROPN
ftr-337	1695	47	city	city	PROPN
ftr-337	1695	48	convention	convention	PROPN
ftr-337	1695	49	center	center	PROPN
ftr-337	1695	50	authority	authority	PROPN
ftr-337	1695	51	historic	historic	ADJ
ftr-337	1695	52	boardwalk	boardwalk	NOUN
ftr-337	1695	53	hall	hall	PROPN
ftr-337	1695	54	management	management	NOUN
ftr-337	1695	55	agreement	agreement	NOUN
ftr-337	1695	56	long	long	ADJ
ftr-337	1695	57	-	-	PUNCT
ftr-337	1695	58	term	term	NOUN
ftr-337	1695	59	lease	lease	NOUN
ftr-337	1695	60	of	of	ADP
ftr-337	1695	61	“	"	PUNCT
ftr-337	1695	62	east	east	PROPN
ftr-337	1695	63	hall	hall	PROPN
ftr-337	1695	64	”	"	PUNCT
ftr-337	1695	65	for	for	ADP
ftr-337	1695	66	$	$	SYM
ftr-337	1695	67	1	1	NUM
ftr-337	1695	68	pitney	pitney	NOUN
ftr-337	1695	69	bowes	bowes	NOUN
ftr-337	1695	70	99.9	99.9	NUM
ftr-337	1695	71	%	%	NOUN
ftr-337	1695	72	d	d	NOUN
ftr-337	1695	73	operating	operating	NOUN
ftr-337	1695	74	agreement	agreement	NOUN
ftr-337	1695	75	0.01	0.01	NUM
ftr-337	1695	76	%	%	NOUN
ftr-337	1695	77	capital	capital	NOUN
ftr-337	1695	78	contribution	contribution	NOUN
ftr-337	1695	79	of	of	ADP
ftr-337	1695	80	$	$	SYM
ftr-337	1695	81	18.2	18.2	NUM
ftr-337	1695	82	m	m	NOUN
ftr-337	1695	83	and	and	CCONJ
ftr-337	1695	84	$	$	SYM
ftr-337	1695	85	1.2	1.2	NUM
ftr-337	1695	86	m	m	NOUN
ftr-337	1695	87	“	"	PUNCT
ftr-337	1695	88	investor	investor	NOUN
ftr-337	1695	89	loan	loan	NOUN
ftr-337	1695	90	”	"	PUNCT
ftr-337	1695	91	c	c	PROPN
ftr-337	1695	92	$	$	SYM
ftr-337	1695	93	57.2	57.2	NUM
ftr-337	1695	94	construction	construction	NOUN
ftr-337	1695	95	loan	loan	NOUN
ftr-337	1695	96	commitment	commitment	NOUN
ftr-337	1695	97	b	b	PROPN
ftr-337	1695	98	developer	developer	NOUN
ftr-337	1695	99	’s	’s	PART
ftr-337	1695	100	fee	fee	NOUN
ftr-337	1695	101	of	of	ADP
ftr-337	1695	102	$	$	SYM
ftr-337	1695	103	14	14	NUM
ftr-337	1695	104	m	m	NOUN
ftr-337	1695	105	;	;	PUNCT
ftr-337	1695	106	njsea	njsea	ADJ
ftr-337	1695	107	guaranteed	guarantee	VERB
ftr-337	1695	108	completion	completion	NOUN
ftr-337	1695	109	of	of	ADP
ftr-337	1695	110	the	the	DET
ftr-337	1695	111	project	project	NOUN
ftr-337	1695	112	and	and	CCONJ
ftr-337	1695	113	was	be	AUX
ftr-337	1695	114	liable	liable	ADJ
ftr-337	1695	115	for	for	ADP
ftr-337	1695	116	all	all	DET
ftr-337	1695	117	cost	cost	NOUN
ftr-337	1695	118	overruns	overrun	NOUN
ftr-337	1695	119	.	.	PUNCT
ftr-337	1696	1	if	if	SCONJ
ftr-337	1696	2	hb	hb	PROPN
ftr-337	1696	3	hall	hall	PROPN
ftr-337	1696	4	paid	pay	VERB
ftr-337	1696	5	any	any	DET
ftr-337	1696	6	overruns	overrun	NOUN
ftr-337	1696	7	,	,	PUNCT
ftr-337	1696	8	developer	developer	NOUN
ftr-337	1696	9	’s	’s	PART
ftr-337	1696	10	fee	fee	NOUN
ftr-337	1696	11	reduced	reduce	VERB
ftr-337	1696	12	pro	pro	ADJ
ftr-337	1696	13	tanto	tanto	NOUN
ftr-337	1696	14	.	.	PUNCT
ftr-337	1697	1	_	_	PUNCT
ftr-337	1698	1	_	_	PUNCT
ftr-337	1699	1	_	_	PUNCT
ftr-337	1700	1	_	_	PUNCT
ftr-337	1701	1	_	_	PUNCT
ftr-337	1702	1	_	_	PUNCT
ftr-337	1703	1	_	_	PUNCT
ftr-337	1704	1	_	_	PUNCT
ftr-337	1705	1	_	_	PUNCT
ftr-337	1706	1	_	_	PUNCT
ftr-337	1707	1	_	_	PUNCT
ftr-337	1708	1	_	_	PUNCT
ftr-337	1709	1	_	_	PUNCT
ftr-337	1710	1	_	_	PUNCT
ftr-337	1711	1	_	_	PUNCT
ftr-337	1712	1	_	_	PUNCT
ftr-337	1713	1	_	_	PUNCT
ftr-337	1714	1	_	_	PUNCT
ftr-337	1715	1	_	_	PUNCT
ftr-337	1716	1	_	_	PUNCT
ftr-337	1717	1	_	_	PUNCT
ftr-337	1718	1	_	_	PUNCT
ftr-337	1719	1	_	_	PUNCT
ftr-337	1720	1	_	_	PUNCT
ftr-337	1721	1	_	_	PUNCT
ftr-337	1722	1	_	_	PUNCT
ftr-337	1723	1	_	_	PUNCT
ftr-337	1723	2	_	_	PUNCT
ftr-337	1724	1	a	a	PRON
ftr-337	1724	2	equated	equate	VERB
ftr-337	1724	3	to	to	ADP
ftr-337	1724	4	all	all	DET
ftr-337	1724	5	amounts	amount	NOUN
ftr-337	1724	6	expended	expend	VERB
ftr-337	1724	7	to	to	ADP
ftr-337	1724	8	date	date	NOUN
ftr-337	1724	9	by	by	ADP
ftr-337	1724	10	njsea	njsea	PROPN
ftr-337	1724	11	.	.	PUNCT
ftr-337	1725	1	interest	interest	NOUN
ftr-337	1725	2	rate	rate	NOUN
ftr-337	1725	3	set	set	VERB
ftr-337	1725	4	at	at	ADP
ftr-337	1725	5	6.09	6.09	NUM
ftr-337	1725	6	%	%	NOUN
ftr-337	1725	7	per	per	ADP
ftr-337	1725	8	annum	annum	X
ftr-337	1725	9	.	.	PUNCT
ftr-337	1726	1	fixed	fix	VERB
ftr-337	1726	2	annual	annual	ADJ
ftr-337	1726	3	amounts	amount	NOUN
ftr-337	1726	4	were	be	AUX
ftr-337	1726	5	payable	payable	ADJ
ftr-337	1726	6	by	by	ADP
ftr-337	1726	7	hbhall	hbhall	NOUN
ftr-337	1726	8	to	to	ADP
ftr-337	1726	9	the	the	DET
ftr-337	1726	10	extent	extent	NOUN
ftr-337	1726	11	it	it	PRON
ftr-337	1726	12	had	have	VERB
ftr-337	1726	13	sufficient	sufficient	ADJ
ftr-337	1726	14	cash	cash	NOUN
ftr-337	1726	15	flow	flow	NOUN
ftr-337	1726	16	to	to	PART
ftr-337	1726	17	make	make	VERB
ftr-337	1726	18	the	the	DET
ftr-337	1726	19	payments	payment	NOUN
ftr-337	1726	20	.	.	PUNCT
ftr-337	1727	1	b	b	X
ftr-337	1727	2	interest	interest	NOUN
ftr-337	1727	3	rate	rate	NOUN
ftr-337	1727	4	set	set	VERB
ftr-337	1727	5	at	at	ADP
ftr-337	1727	6	0.1	0.1	NUM
ftr-337	1727	7	%	%	NOUN
ftr-337	1727	8	per	per	ADP
ftr-337	1727	9	annum	annum	NOUN
ftr-337	1727	10	.	.	PUNCT
ftr-337	1728	1	c	c	PROPN
ftr-337	1728	2	interest	interest	NOUN
ftr-337	1728	3	rate	rate	NOUN
ftr-337	1728	4	started	start	VERB
ftr-337	1728	5	at	at	ADP
ftr-337	1728	6	7.1	7.1	NUM
ftr-337	1728	7	%	%	NOUN
ftr-337	1728	8	per	per	ADP
ftr-337	1728	9	annum	annum	NOUN
ftr-337	1728	10	and	and	CCONJ
ftr-337	1728	11	increased	increase	VERB
ftr-337	1728	12	to	to	ADP
ftr-337	1728	13	8.22	8.22	NUM
ftr-337	1728	14	%	%	NOUN
ftr-337	1728	15	in	in	ADP
ftr-337	1728	16	2009	2009	NUM
ftr-337	1728	17	d	d	ADP
ftr-337	1728	18	interest	interest	NOUN
ftr-337	1728	19	in	in	ADP
ftr-337	1728	20	profits	profit	NOUN
ftr-337	1728	21	,	,	PUNCT
ftr-337	1728	22	losses	loss	NOUN
ftr-337	1728	23	,	,	PUNCT
ftr-337	1728	24	credits	credit	NOUN
ftr-337	1728	25	and	and	CCONJ
ftr-337	1728	26	distributions	distribution	VERB
ftr-337	1728	27	87	87	NUM
ftr-337	1728	28	-	-	PUNCT
ftr-337	1728	29	year	year	NOUN
ftr-337	1728	30	sublease	sublease	NOUN
ftr-337	1728	31	of	of	ADP
ftr-337	1728	32	east	east	PROPN
ftr-337	1728	33	hall	hall	PROPN
ftr-337	1728	34	for	for	ADP
ftr-337	1728	35	$	$	SYM
ftr-337	1728	36	53.6	53.6	NUM
ftr-337	1728	37	m	m	NOUN
ftr-337	1728	38	“	"	PUNCT
ftr-337	1728	39	acquisition	acquisition	NOUN
ftr-337	1728	40	note	note	NOUN
ftr-337	1728	41	”	"	PUNCT
ftr-337	1728	42	a	a	DET
ftr-337	1728	43	the	the	DET
ftr-337	1728	44	irs	irs	PROPN
ftr-337	1728	45	argued	argue	VERB
ftr-337	1728	46	that	that	SCONJ
ftr-337	1728	47	the	the	DET
ftr-337	1728	48	partners	partner	NOUN
ftr-337	1728	49	lacked	lack	VERB
ftr-337	1728	50	any	any	DET
ftr-337	1728	51	business	business	NOUN
ftr-337	1728	52	motivation	motivation	NOUN
ftr-337	1728	53	other	other	ADJ
ftr-337	1728	54	than	than	ADP
ftr-337	1728	55	transferring	transfer	VERB
ftr-337	1728	56	tax	tax	NOUN
ftr-337	1728	57	credits	credit	NOUN
ftr-337	1728	58	from	from	ADP
ftr-337	1728	59	njsea	njsea	PROPN
ftr-337	1728	60	to	to	ADP
ftr-337	1728	61	pitney	pitney	NOUN
ftr-337	1728	62	bowes	bowe	NOUN
ftr-337	1728	63	,	,	PUNCT
ftr-337	1728	64	that	that	SCONJ
ftr-337	1728	65	the	the	DET
ftr-337	1728	66	rehabilitation	rehabilitation	NOUN
ftr-337	1728	67	credits	credit	NOUN
ftr-337	1728	68	must	must	AUX
ftr-337	1728	69	be	be	AUX
ftr-337	1728	70	ignored	ignore	VERB
ftr-337	1728	71	in	in	ADP
ftr-337	1728	72	evaluating	evaluate	VERB
ftr-337	1728	73	the	the	DET
ftr-337	1728	74	economic	economic	ADJ
ftr-337	1728	75	substance	substance	NOUN
ftr-337	1728	76	of	of	ADP
ftr-337	1728	77	the	the	DET
ftr-337	1728	78	transaction	transaction	NOUN
ftr-337	1728	79	,	,	PUNCT
ftr-337	1728	80	and	and	CCONJ
ftr-337	1728	81	that	that	SCONJ
ftr-337	1728	82	,	,	PUNCT
ftr-337	1728	83	accordingly	accordingly	ADV
ftr-337	1728	84	,	,	PUNCT
ftr-337	1728	85	hbhall	hbhall	PROPN
ftr-337	1728	86	was	be	AUX
ftr-337	1728	87	a	a	DET
ftr-337	1728	88	sham	sham	NOUN
ftr-337	1728	89	.	.	PUNCT
ftr-337	1729	1	in	in	ADP
ftr-337	1729	2	part	part	NOUN
ftr-337	1729	3	,	,	PUNCT
ftr-337	1729	4	the	the	DET
ftr-337	1729	5	245	245	NUM
ftr-337	1729	6	.	.	PUNCT
ftr-337	1730	1	funds	fund	NOUN
ftr-337	1730	2	contributed	contribute	VERB
ftr-337	1730	3	by	by	ADP
ftr-337	1730	4	pitney	pitney	NOUN
ftr-337	1730	5	bowes	bowe	NOUN
ftr-337	1730	6	were	be	AUX
ftr-337	1730	7	used	use	VERB
ftr-337	1730	8	to	to	PART
ftr-337	1730	9	pay	pay	VERB
ftr-337	1730	10	down	down	ADP
ftr-337	1730	11	a	a	DET
ftr-337	1730	12	portion	portion	NOUN
ftr-337	1730	13	of	of	ADP
ftr-337	1730	14	njsea	njsea	PROPN
ftr-337	1730	15	’s	’s	PART
ftr-337	1730	16	acquisition	acquisition	NOUN
ftr-337	1730	17	loan	loan	NOUN
ftr-337	1730	18	to	to	ADP
ftr-337	1730	19	hbhall	hbhall	NOUN
ftr-337	1730	20	;	;	PUNCT
ftr-337	1730	21	njsea	njsea	PROPN
ftr-337	1730	22	used	use	VERB
ftr-337	1730	23	the	the	DET
ftr-337	1730	24	funds	fund	NOUN
ftr-337	1730	25	so	so	ADV
ftr-337	1730	26	received	receive	VERB
ftr-337	1730	27	to	to	PART
ftr-337	1730	28	purchase	purchase	VERB
ftr-337	1730	29	the	the	DET
ftr-337	1730	30	gic	gic	NOUN
ftr-337	1730	31	.	.	PUNCT
ftr-337	1731	1	246	246	NUM
ftr-337	1731	2	.	.	PUNCT
ftr-337	1731	3	historic	historic	ADJ
ftr-337	1731	4	boardwalk	boardwalk	NOUN
ftr-337	1731	5	,	,	PUNCT
ftr-337	1731	6	136	136	NUM
ftr-337	1731	7	t.c	t.c	NOUN
ftr-337	1731	8	.	.	PUNCT
ftr-337	1732	1	at	at	ADP
ftr-337	1732	2	15	15	NUM
ftr-337	1732	3	.	.	NOUN
ftr-337	1732	4	2012	2012	NUM
ftr-337	1732	5	]	]	PUNCT
ftr-337	1732	6	monetization	monetization	NOUN
ftr-337	1732	7	of	of	ADP
ftr-337	1732	8	business	business	NOUN
ftr-337	1732	9	tax	tax	NOUN
ftr-337	1732	10	credits	credit	NOUN
ftr-337	1732	11	697	697	NUM
ftr-337	1732	12	government	government	NOUN
ftr-337	1732	13	rested	rest	VERB
ftr-337	1732	14	its	its	PRON
ftr-337	1732	15	argument	argument	NOUN
ftr-337	1732	16	on	on	ADP
ftr-337	1732	17	the	the	DET
ftr-337	1732	18	existence	existence	NOUN
ftr-337	1732	19	of	of	ADP
ftr-337	1732	20	counterbalancing	counterbalance	VERB
ftr-337	1732	21	economic	economic	ADJ
ftr-337	1732	22	compulsions	compulsion	NOUN
ftr-337	1732	23	embedded	embed	VERB
ftr-337	1732	24	in	in	ADP
ftr-337	1732	25	the	the	DET
ftr-337	1732	26	put	put	ADJ
ftr-337	1732	27	and	and	CCONJ
ftr-337	1732	28	call	call	VERB
ftr-337	1732	29	options	option	NOUN
ftr-337	1732	30	it	it	PRON
ftr-337	1732	31	argued	argue	VERB
ftr-337	1732	32	were	be	AUX
ftr-337	1732	33	structured	structure	VERB
ftr-337	1732	34	to	to	PART
ftr-337	1732	35	assure	assure	VERB
ftr-337	1732	36	that	that	SCONJ
ftr-337	1732	37	,	,	PUNCT
ftr-337	1732	38	whether	whether	SCONJ
ftr-337	1732	39	the	the	DET
ftr-337	1732	40	venture	venture	NOUN
ftr-337	1732	41	was	be	AUX
ftr-337	1732	42	profitable	profitable	ADJ
ftr-337	1732	43	or	or	CCONJ
ftr-337	1732	44	unprofitable	unprofitable	ADJ
ftr-337	1732	45	,	,	PUNCT
ftr-337	1732	46	pitney	pitney	NOUN
ftr-337	1732	47	bowes	bowes	NOUN
ftr-337	1732	48	’	'	PUNCT
ftr-337	1732	49	interest	interest	NOUN
ftr-337	1732	50	would	would	AUX
ftr-337	1732	51	be	be	AUX
ftr-337	1732	52	retired	retire	VERB
ftr-337	1732	53	after	after	ADP
ftr-337	1732	54	the	the	DET
ftr-337	1732	55	expiration	expiration	NOUN
ftr-337	1732	56	of	of	ADP
ftr-337	1732	57	the	the	DET
ftr-337	1732	58	credit	credit	NOUN
ftr-337	1732	59	recapture	recapture	NOUN
ftr-337	1732	60	period	period	NOUN
ftr-337	1732	61	.	.	PUNCT
ftr-337	1733	1	the	the	DET
ftr-337	1733	2	irs	irs	PROPN
ftr-337	1733	3	further	far	ADV
ftr-337	1733	4	contended	contend	VERB
ftr-337	1733	5	that	that	SCONJ
ftr-337	1733	6	the	the	DET
ftr-337	1733	7	parties	party	NOUN
ftr-337	1733	8	knew	know	VERB
ftr-337	1733	9	that	that	SCONJ
ftr-337	1733	10	hbhall	hbhall	PROPN
ftr-337	1733	11	would	would	AUX
ftr-337	1733	12	not	not	PART
ftr-337	1733	13	earn	earn	VERB
ftr-337	1733	14	a	a	DET
ftr-337	1733	15	profit	profit	NOUN
ftr-337	1733	16	,	,	PUNCT
ftr-337	1733	17	that	that	SCONJ
ftr-337	1733	18	the	the	DET
ftr-337	1733	19	3	3	NUM
ftr-337	1733	20	-	-	PUNCT
ftr-337	1733	21	percent	percent	NOUN
ftr-337	1733	22	return	return	NOUN
ftr-337	1733	23	in	in	ADP
ftr-337	1733	24	any	any	DET
ftr-337	1733	25	event	event	NOUN
ftr-337	1733	26	was	be	AUX
ftr-337	1733	27	sub	sub	ADJ
ftr-337	1733	28	-	-	ADJ
ftr-337	1733	29	optimal	optimal	ADJ
ftr-337	1733	30	,	,	PUNCT
ftr-337	1733	31	and	and	CCONJ
ftr-337	1733	32	that	that	SCONJ
ftr-337	1733	33	the	the	DET
ftr-337	1733	34	investment	investment	NOUN
ftr-337	1733	35	(	(	PUNCT
ftr-337	1733	36	apart	apart	ADV
ftr-337	1733	37	from	from	ADP
ftr-337	1733	38	tax	tax	NOUN
ftr-337	1733	39	benefits	benefit	NOUN
ftr-337	1733	40	)	)	PUNCT
ftr-337	1733	41	produced	produce	VERB
ftr-337	1733	42	a	a	DET
ftr-337	1733	43	negative	negative	ADJ
ftr-337	1733	44	cash	cash	NOUN
ftr-337	1733	45	flow	flow	NOUN
ftr-337	1733	46	for	for	ADP
ftr-337	1733	47	pitney	pitney	NOUN
ftr-337	1733	48	bowes	bowe	NOUN
ftr-337	1733	49	on	on	ADP
ftr-337	1733	50	a	a	DET
ftr-337	1733	51	present	present	ADJ
ftr-337	1733	52	value	value	NOUN
ftr-337	1733	53	basis	basis	NOUN
ftr-337	1733	54	.	.	PUNCT
ftr-337	1734	1	the	the	DET
ftr-337	1734	2	irs	irs	PROPN
ftr-337	1734	3	also	also	ADV
ftr-337	1734	4	cited	cite	VERB
ftr-337	1734	5	the	the	DET
ftr-337	1734	6	various	various	ADJ
ftr-337	1734	7	contractual	contractual	ADJ
ftr-337	1734	8	provisions	provision	NOUN
ftr-337	1734	9	—	—	PUNCT
ftr-337	1734	10	the	the	DET
ftr-337	1734	11	tax	tax	NOUN
ftr-337	1734	12	benefits	benefit	VERB
ftr-337	1734	13	guaranty	guaranty	NOUN
ftr-337	1734	14	agreement	agreement	NOUN
ftr-337	1734	15	,	,	PUNCT
ftr-337	1734	16	the	the	DET
ftr-337	1734	17	operating	operate	VERB
ftr-337	1734	18	deficit	deficit	NOUN
ftr-337	1734	19	guaranty	guaranty	NOUN
ftr-337	1734	20	,	,	PUNCT
ftr-337	1734	21	the	the	DET
ftr-337	1734	22	completion	completion	NOUN
ftr-337	1734	23	guaranty	guaranty	NOUN
ftr-337	1734	24	—	—	PUNCT
ftr-337	1734	25	and	and	CCONJ
ftr-337	1734	26	the	the	DET
ftr-337	1734	27	fact	fact	NOUN
ftr-337	1734	28	that	that	SCONJ
ftr-337	1734	29	all	all	DET
ftr-337	1734	30	the	the	DET
ftr-337	1734	31	partnership	partnership	NOUN
ftr-337	1734	32	debt	debt	NOUN
ftr-337	1734	33	was	be	AUX
ftr-337	1734	34	nonrecourse	nonrecourse	NOUN
ftr-337	1734	35	to	to	ADP
ftr-337	1734	36	pitney	pitney	NOUN
ftr-337	1734	37	bowes	bowe	NOUN
ftr-337	1734	38	to	to	PART
ftr-337	1734	39	show	show	VERB
ftr-337	1734	40	that	that	SCONJ
ftr-337	1734	41	“	"	PUNCT
ftr-337	1734	42	the	the	DET
ftr-337	1734	43	parties	party	NOUN
ftr-337	1734	44	’	'	PUNCT
ftr-337	1734	45	economic	economic	ADJ
ftr-337	1734	46	positions	position	NOUN
ftr-337	1734	47	were	be	AUX
ftr-337	1734	48	all	all	PRON
ftr-337	1734	49	fixed	fix	VERB
ftr-337	1734	50	and	and	CCONJ
ftr-337	1734	51	unaffected	unaffected	ADJ
ftr-337	1734	52	by	by	ADP
ftr-337	1734	53	the	the	DET
ftr-337	1734	54	return	return	NOUN
ftr-337	1734	55	from	from	ADP
ftr-337	1734	56	historic	historic	ADJ
ftr-337	1734	57	boardwalk	boardwalk	NOUN
ftr-337	1734	58	hall	hall	NOUN
ftr-337	1734	59	in	in	ADP
ftr-337	1734	60	any	any	DET
ftr-337	1734	61	circumstance	circumstance	NOUN
ftr-337	1734	62	.	.	PUNCT
ftr-337	1734	63	”	"	PUNCT
ftr-337	1735	1	247	247	NUM
ftr-337	1735	2	the	the	DET
ftr-337	1735	3	taxpayer	taxpayer	NOUN
ftr-337	1735	4	argued	argue	VERB
ftr-337	1735	5	that	that	SCONJ
ftr-337	1735	6	(	(	PUNCT
ftr-337	1735	7	1	1	X
ftr-337	1735	8	)	)	PUNCT
ftr-337	1735	9	as	as	ADP
ftr-337	1735	10	a	a	DET
ftr-337	1735	11	matter	matter	NOUN
ftr-337	1735	12	of	of	ADP
ftr-337	1735	13	congressional	congressional	ADJ
ftr-337	1735	14	intent	intent	NOUN
ftr-337	1735	15	,	,	PUNCT
ftr-337	1735	16	the	the	DET
ftr-337	1735	17	economic	economic	ADJ
ftr-337	1735	18	substance	substance	NOUN
ftr-337	1735	19	doctrine	doctrine	NOUN
ftr-337	1735	20	is	be	AUX
ftr-337	1735	21	inapplicable	inapplicable	ADJ
ftr-337	1735	22	(	(	PUNCT
ftr-337	1735	23	because	because	SCONJ
ftr-337	1735	24	the	the	DET
ftr-337	1735	25	historic	historic	ADJ
ftr-337	1735	26	rehabilitation	rehabilitation	NOUN
ftr-337	1735	27	tax	tax	NOUN
ftr-337	1735	28	credit	credit	NOUN
ftr-337	1735	29	is	be	AUX
ftr-337	1735	30	in	in	ADP
ftr-337	1735	31	the	the	DET
ftr-337	1735	32	nature	nature	NOUN
ftr-337	1735	33	of	of	ADP
ftr-337	1735	34	a	a	DET
ftr-337	1735	35	subsidy	subsidy	NOUN
ftr-337	1735	36	to	to	PART
ftr-337	1735	37	encourage	encourage	VERB
ftr-337	1735	38	investment	investment	NOUN
ftr-337	1735	39	in	in	ADP
ftr-337	1735	40	unprofitable	unprofitable	ADJ
ftr-337	1735	41	projects	project	NOUN
ftr-337	1735	42	)	)	PUNCT
ftr-337	1735	43	;	;	PUNCT
ftr-337	1735	44	(	(	PUNCT
ftr-337	1735	45	2	2	X
ftr-337	1735	46	)	)	PUNCT
ftr-337	1735	47	alternatively	alternatively	ADV
ftr-337	1735	48	,	,	PUNCT
ftr-337	1735	49	the	the	DET
ftr-337	1735	50	tax	tax	NOUN
ftr-337	1735	51	credits	credit	NOUN
ftr-337	1735	52	can	can	AUX
ftr-337	1735	53	be	be	AUX
ftr-337	1735	54	taken	take	VERB
ftr-337	1735	55	into	into	ADP
ftr-337	1735	56	account	account	NOUN
ftr-337	1735	57	in	in	ADP
ftr-337	1735	58	determining	determine	VERB
ftr-337	1735	59	whether	whether	SCONJ
ftr-337	1735	60	the	the	DET
ftr-337	1735	61	transaction	transaction	NOUN
ftr-337	1735	62	has	have	VERB
ftr-337	1735	63	economic	economic	ADJ
ftr-337	1735	64	substance	substance	NOUN
ftr-337	1735	65	and	and	CCONJ
ftr-337	1735	66	provided	provide	VERB
ftr-337	1735	67	the	the	DET
ftr-337	1735	68	taxpayer	taxpayer	NOUN
ftr-337	1735	69	a	a	DET
ftr-337	1735	70	net	net	ADJ
ftr-337	1735	71	economic	economic	ADJ
ftr-337	1735	72	benefit	benefit	NOUN
ftr-337	1735	73	;	;	PUNCT
ftr-337	1735	74	(	(	PUNCT
ftr-337	1735	75	3	3	X
ftr-337	1735	76	)	)	PUNCT
ftr-337	1735	77	the	the	DET
ftr-337	1735	78	taxpayer	taxpayer	NOUN
ftr-337	1735	79	had	have	VERB
ftr-337	1735	80	a	a	DET
ftr-337	1735	81	“	"	PUNCT
ftr-337	1735	82	chance	chance	NOUN
ftr-337	1735	83	of	of	ADP
ftr-337	1735	84	earning	earn	VERB
ftr-337	1735	85	a	a	DET
ftr-337	1735	86	profit	profit	NOUN
ftr-337	1735	87	”	"	PUNCT
ftr-337	1735	88	even	even	ADV
ftr-337	1735	89	without	without	ADP
ftr-337	1735	90	taking	take	VERB
ftr-337	1735	91	the	the	DET
ftr-337	1735	92	credit	credit	NOUN
ftr-337	1735	93	into	into	ADP
ftr-337	1735	94	account	account	NOUN
ftr-337	1735	95	;	;	PUNCT
ftr-337	1735	96	and	and	CCONJ
ftr-337	1735	97	(	(	PUNCT
ftr-337	1735	98	4	4	X
ftr-337	1735	99	)	)	PUNCT
ftr-337	1735	100	in	in	ADP
ftr-337	1735	101	any	any	DET
ftr-337	1735	102	event	event	NOUN
ftr-337	1735	103	,	,	PUNCT
ftr-337	1735	104	the	the	DET
ftr-337	1735	105	3	3	NUM
ftr-337	1735	106	-	-	PUNCT
ftr-337	1735	107	percent	percent	NOUN
ftr-337	1735	108	preferred	preferred	ADJ
ftr-337	1735	109	return	return	NOUN
ftr-337	1735	110	gives	give	VERB
ftr-337	1735	111	the	the	DET
ftr-337	1735	112	transaction	transaction	NOUN
ftr-337	1735	113	economic	economic	ADJ
ftr-337	1735	114	significance	significance	NOUN
ftr-337	1735	115	.	.	PUNCT
ftr-337	1736	1	the	the	DET
ftr-337	1736	2	tax	tax	NOUN
ftr-337	1736	3	court	court	NOUN
ftr-337	1736	4	held	hold	VERB
ftr-337	1736	5	that	that	DET
ftr-337	1736	6	hbhall	hbhall	PROPN
ftr-337	1736	7	was	be	AUX
ftr-337	1736	8	not	not	PART
ftr-337	1736	9	a	a	DET
ftr-337	1736	10	sham	sham	NOUN
ftr-337	1736	11	and	and	CCONJ
ftr-337	1736	12	did	do	AUX
ftr-337	1736	13	not	not	PART
ftr-337	1736	14	lack	lack	VERB
ftr-337	1736	15	economic	economic	ADJ
ftr-337	1736	16	substance	substance	NOUN
ftr-337	1736	17	,	,	PUNCT
ftr-337	1736	18	finding	find	VERB
ftr-337	1736	19	that	that	SCONJ
ftr-337	1736	20	the	the	DET
ftr-337	1736	21	3	3	NUM
ftr-337	1736	22	-	-	PUNCT
ftr-337	1736	23	percent	percent	NOUN
ftr-337	1736	24	preferred	prefer	VERB
ftr-337	1736	25	return	return	NOUN
ftr-337	1736	26	and	and	CCONJ
ftr-337	1736	27	the	the	DET
ftr-337	1736	28	expected	expect	VERB
ftr-337	1736	29	tax	tax	NOUN
ftr-337	1736	30	benefits	benefit	NOUN
ftr-337	1736	31	should	should	AUX
ftr-337	1736	32	be	be	AUX
ftr-337	1736	33	viewed	view	VERB
ftr-337	1736	34	together	together	ADV
ftr-337	1736	35	,	,	PUNCT
ftr-337	1736	36	and	and	CCONJ
ftr-337	1736	37	viewed	view	VERB
ftr-337	1736	38	as	as	ADP
ftr-337	1736	39	a	a	DET
ftr-337	1736	40	whole	whole	NOUN
ftr-337	1736	41	,	,	PUNCT
ftr-337	1736	42	the	the	DET
ftr-337	1736	43	transactions	transaction	NOUN
ftr-337	1736	44	had	have	VERB
ftr-337	1736	45	economic	economic	ADJ
ftr-337	1736	46	substance	substance	NOUN
ftr-337	1736	47	.	.	PUNCT
ftr-337	1737	1	248	248	NUM
ftr-337	1737	2	further	far	ADV
ftr-337	1737	3	,	,	PUNCT
ftr-337	1737	4	the	the	DET
ftr-337	1737	5	court	court	NOUN
ftr-337	1737	6	noted	note	VERB
ftr-337	1737	7	,	,	PUNCT
ftr-337	1737	8	“	"	PUNCT
ftr-337	1737	9	pitney	pitney	NOUN
ftr-337	1737	10	bowes	bowes	NOUN
ftr-337	1737	11	,	,	PUNCT
ftr-337	1737	12	njsea	njsea	NOUN
ftr-337	1737	13	,	,	PUNCT
ftr-337	1737	14	and	and	CCONJ
ftr-337	1737	15	historic	historic	ADJ
ftr-337	1737	16	boardwalk	boardwalk	NOUN
ftr-337	1737	17	hall	hall	NOUN
ftr-337	1737	18	had	have	VERB
ftr-337	1737	19	a	a	DET
ftr-337	1737	20	legitimate	legitimate	ADJ
ftr-337	1737	21	business	business	NOUN
ftr-337	1737	22	purpose	purpose	NOUN
ftr-337	1737	23	—	—	PUNCT
ftr-337	1737	24	to	to	PART
ftr-337	1737	25	allow	allow	VERB
ftr-337	1737	26	pitney	pitney	NOUN
ftr-337	1737	27	bowes	bowe	NOUN
ftr-337	1737	28	to	to	PART
ftr-337	1737	29	invest	invest	VERB
ftr-337	1737	30	in	in	ADP
ftr-337	1737	31	the	the	DET
ftr-337	1737	32	east	east	PROPN
ftr-337	1737	33	hall	hall	PROPN
ftr-337	1737	34	’s	’s	PART
ftr-337	1737	35	rehabilitation	rehabilitation	NOUN
ftr-337	1737	36	.	.	PUNCT
ftr-337	1737	37	”	"	PUNCT
ftr-337	1738	1	249	249	NUM
ftr-337	1738	2	the	the	DET
ftr-337	1738	3	court	court	NOUN
ftr-337	1738	4	took	take	VERB
ftr-337	1738	5	express	express	ADJ
ftr-337	1738	6	note	note	NOUN
ftr-337	1738	7	that	that	SCONJ
ftr-337	1738	8	“	"	PUNCT
ftr-337	1738	9	[	[	PUNCT
ftr-337	1738	10	m]ost	m]ost	NOUN
ftr-337	1738	11	of	of	ADP
ftr-337	1738	12	pitney	pitney	NOUN
ftr-337	1738	13	bowes	bowes	NOUN
ftr-337	1738	14	’	'	PUNCT
ftr-337	1738	15	capital	capital	NOUN
ftr-337	1738	16	contributions	contribution	NOUN
ftr-337	1738	17	were	be	AUX
ftr-337	1738	18	used	use	VERB
ftr-337	1738	19	to	to	PART
ftr-337	1738	20	pay	pay	VERB
ftr-337	1738	21	a	a	DET
ftr-337	1738	22	development	development	NOUN
ftr-337	1738	23	fee	fee	NOUN
ftr-337	1738	24	to	to	PART
ftr-337	1738	25	njsea	njsea	VERB
ftr-337	1738	26	”	"	PUNCT
ftr-337	1738	27	250	250	NUM
ftr-337	1738	28	but	but	CCONJ
ftr-337	1738	29	cast	cast	VERB
ftr-337	1738	30	this	this	PRON
ftr-337	1738	31	in	in	ADP
ftr-337	1738	32	a	a	DET
ftr-337	1738	33	favorable	favorable	ADJ
ftr-337	1738	34	light	light	NOUN
ftr-337	1738	35	,	,	PUNCT
ftr-337	1738	36	“	"	PUNCT
ftr-337	1738	37	pitney	pitney	NOUN
ftr-337	1738	38	bowes	bowes	NOUN
ftr-337	1738	39	’	'	PUNCT
ftr-337	1738	40	investment	investment	NOUN
ftr-337	1738	41	provided	provide	VERB
ftr-337	1738	42	njsea	njsea	NOUN
ftr-337	1738	43	with	with	ADP
ftr-337	1738	44	more	more	ADJ
ftr-337	1738	45	money	money	NOUN
ftr-337	1738	46	than	than	SCONJ
ftr-337	1738	47	it	it	PRON
ftr-337	1738	48	otherwise	otherwise	ADV
ftr-337	1738	49	would	would	AUX
ftr-337	1738	50	have	have	AUX
ftr-337	1738	51	had	have	VERB
ftr-337	1738	52	.	.	PUNCT
ftr-337	1738	53	”	"	PUNCT
ftr-337	1739	1	251	251	NUM
ftr-337	1739	2	as	as	SCONJ
ftr-337	1739	3	if	if	SCONJ
ftr-337	1739	4	meeting	meet	VERB
ftr-337	1739	5	an	an	DET
ftr-337	1739	6	unspoken	unspoken	ADJ
ftr-337	1739	7	objection	objection	NOUN
ftr-337	1739	8	to	to	ADP
ftr-337	1739	9	this	this	DET
ftr-337	1739	10	line	line	NOUN
ftr-337	1739	11	of	of	ADP
ftr-337	1739	12	reasoning	reasoning	NOUN
ftr-337	1739	13	,	,	PUNCT
ftr-337	1739	14	the	the	DET
ftr-337	1739	15	court	court	NOUN
ftr-337	1739	16	noted	note	VERB
ftr-337	1739	17	“	"	PUNCT
ftr-337	1739	18	[	[	X
ftr-337	1739	19	r]espondent	r]espondent	NOUN
ftr-337	1739	20	does	do	AUX
ftr-337	1739	21	not	not	PART
ftr-337	1739	22	allege	allege	VERB
ftr-337	1739	23	that	that	SCONJ
ftr-337	1739	24	a	a	DET
ftr-337	1739	25	circular	circular	ADJ
ftr-337	1739	26	flow	flow	NOUN
ftr-337	1739	27	of	of	ADP
ftr-337	1739	28	funds	fund	NOUN
ftr-337	1739	29	resulted	result	VERB
ftr-337	1739	30	in	in	ADP
ftr-337	1739	31	pitney	pitney	NOUN
ftr-337	1739	32	bowes	bowe	NOUN
ftr-337	1739	33	receiving	receive	VERB
ftr-337	1739	34	its	its	PRON
ftr-337	1739	35	3	3	NUM
ftr-337	1739	36	-	-	PUNCT
ftr-337	1739	37	percent	percent	NOUN
ftr-337	1739	38	preferred	preferred	ADJ
ftr-337	1739	39	return	return	NOUN
ftr-337	1739	40	on	on	ADP
ftr-337	1739	41	its	its	PRON
ftr-337	1739	42	capital	capital	NOUN
ftr-337	1739	43	contributions	contribution	NOUN
ftr-337	1739	44	.	.	PUNCT
ftr-337	1739	45	”	"	PUNCT
ftr-337	1740	1	252	252	NUM
ftr-337	1740	2	247	247	NUM
ftr-337	1740	3	.	.	PUNCT
ftr-337	1741	1	i	i	PRON
ftr-337	1741	2	d.	d.	PROPN
ftr-337	1741	3	at	at	ADP
ftr-337	1741	4	21	21	NUM
ftr-337	1741	5	.	.	PUNCT
ftr-337	1741	6	248	248	NUM
ftr-337	1741	7	.	.	PUNCT
ftr-337	1742	1	the	the	DET
ftr-337	1742	2	court	court	NOUN
ftr-337	1742	3	did	do	AUX
ftr-337	1742	4	not	not	PART
ftr-337	1742	5	take	take	VERB
ftr-337	1742	6	up	up	ADP
ftr-337	1742	7	the	the	DET
ftr-337	1742	8	argument	argument	NOUN
ftr-337	1742	9	that	that	SCONJ
ftr-337	1742	10	the	the	DET
ftr-337	1742	11	economic	economic	ADJ
ftr-337	1742	12	substance	substance	NOUN
ftr-337	1742	13	doctrine	doctrine	NOUN
ftr-337	1742	14	is	be	AUX
ftr-337	1742	15	inapplicable	inapplicable	ADJ
ftr-337	1742	16	.	.	PUNCT
ftr-337	1743	1	249	249	NUM
ftr-337	1743	2	.	.	PUNCT
ftr-337	1743	3	historic	historic	ADJ
ftr-337	1743	4	boardwalk	boardwalk	NOUN
ftr-337	1743	5	,	,	PUNCT
ftr-337	1743	6	136	136	NUM
ftr-337	1743	7	t.c	t.c	NOUN
ftr-337	1743	8	.	.	PUNCT
ftr-337	1744	1	at	at	ADP
ftr-337	1744	2	24	24	NUM
ftr-337	1744	3	.	.	PUNCT
ftr-337	1744	4	250	250	NUM
ftr-337	1744	5	.	.	PUNCT
ftr-337	1745	1	i	i	PRON
ftr-337	1745	2	d.	d.	PROPN
ftr-337	1745	3	251	251	NUM
ftr-337	1745	4	.	.	PUNCT
ftr-337	1746	1	i	i	PRON
ftr-337	1746	2	d.	d.	PROPN
ftr-337	1746	3	252	252	NUM
ftr-337	1746	4	.	.	PUNCT
ftr-337	1747	1	i	i	PRON
ftr-337	1747	2	d.	d.	PROPN
ftr-337	1747	3	the	the	DET
ftr-337	1747	4	court	court	NOUN
ftr-337	1747	5	does	do	AUX
ftr-337	1747	6	not	not	PART
ftr-337	1747	7	seem	seem	VERB
ftr-337	1747	8	to	to	PART
ftr-337	1747	9	consider	consider	VERB
ftr-337	1747	10	the	the	DET
ftr-337	1747	11	fact	fact	NOUN
ftr-337	1747	12	that	that	SCONJ
ftr-337	1747	13	part	part	NOUN
ftr-337	1747	14	of	of	ADP
ftr-337	1747	15	the	the	DET
ftr-337	1747	16	contribution	contribution	NOUN
ftr-337	1747	17	effectively	effectively	ADV
ftr-337	1747	18	was	be	AUX
ftr-337	1747	19	used	use	VERB
ftr-337	1747	20	to	to	PART
ftr-337	1747	21	purchase	purchase	VERB
ftr-337	1747	22	the	the	DET
ftr-337	1747	23	gic	gic	NOUN
ftr-337	1747	24	.	.	PUNCT
ftr-337	1748	1	698	698	NUM
ftr-337	1748	2	florida	florida	PROPN
ftr-337	1748	3	tax	tax	NOUN
ftr-337	1748	4	review	review	NOUN
ftr-337	1748	5	[	[	X
ftr-337	1748	6	vol.12:9	vol.12:9	ADP
ftr-337	1748	7	the	the	DET
ftr-337	1748	8	court	court	NOUN
ftr-337	1748	9	offered	offer	VERB
ftr-337	1748	10	additional	additional	ADJ
ftr-337	1748	11	factors	factor	NOUN
ftr-337	1748	12	in	in	ADP
ftr-337	1748	13	support	support	NOUN
ftr-337	1748	14	of	of	ADP
ftr-337	1748	15	its	its	PRON
ftr-337	1748	16	holding	holding	NOUN
ftr-337	1748	17	:	:	PUNCT
ftr-337	1748	18	pitney	pitney	NOUN
ftr-337	1748	19	bowes	bowes	NOUN
ftr-337	1748	20	“	"	PUNCT
ftr-337	1748	21	faced	face	VERB
ftr-337	1748	22	the	the	DET
ftr-337	1748	23	risk	risk	NOUN
ftr-337	1748	24	that	that	SCONJ
ftr-337	1748	25	the	the	DET
ftr-337	1748	26	rehabilitation	rehabilitation	NOUN
ftr-337	1748	27	would	would	AUX
ftr-337	1748	28	not	not	PART
ftr-337	1748	29	be	be	AUX
ftr-337	1748	30	completed	complete	VERB
ftr-337	1748	31	,	,	PUNCT
ftr-337	1748	32	”	"	PUNCT
ftr-337	1748	33	and	and	CCONJ
ftr-337	1748	34	faced	face	VERB
ftr-337	1748	35	potential	potential	ADJ
ftr-337	1748	36	liability	liability	NOUN
ftr-337	1748	37	for	for	ADP
ftr-337	1748	38	environmental	environmental	ADJ
ftr-337	1748	39	hazards	hazard	NOUN
ftr-337	1748	40	if	if	SCONJ
ftr-337	1748	41	the	the	DET
ftr-337	1748	42	insurance	insurance	NOUN
ftr-337	1748	43	coverage	coverage	NOUN
ftr-337	1748	44	was	be	AUX
ftr-337	1748	45	inadequate	inadequate	ADJ
ftr-337	1748	46	and	and	CCONJ
ftr-337	1748	47	njsea	njsea	ADJ
ftr-337	1748	48	was	be	AUX
ftr-337	1748	49	financially	financially	ADV
ftr-337	1748	50	unable	unable	ADJ
ftr-337	1748	51	to	to	PART
ftr-337	1748	52	cover	cover	VERB
ftr-337	1748	53	its	its	PRON
ftr-337	1748	54	indemnification	indemnification	NOUN
ftr-337	1748	55	of	of	ADP
ftr-337	1748	56	pitney	pitney	NOUN
ftr-337	1748	57	bowes	bowes	NOUN
ftr-337	1748	58	for	for	ADP
ftr-337	1748	59	such	such	ADJ
ftr-337	1748	60	risk	risk	NOUN
ftr-337	1748	61	.	.	PUNCT
ftr-337	1749	1	253	253	NUM
ftr-337	1749	2	as	as	ADP
ftr-337	1749	3	to	to	ADP
ftr-337	1749	4	the	the	DET
ftr-337	1749	5	implications	implication	NOUN
ftr-337	1749	6	of	of	ADP
ftr-337	1749	7	“	"	PUNCT
ftr-337	1749	8	side	side	ADJ
ftr-337	1749	9	agreements	agreement	NOUN
ftr-337	1749	10	and	and	CCONJ
ftr-337	1749	11	guaranties	guaranty	NOUN
ftr-337	1749	12	,	,	PUNCT
ftr-337	1749	13	”	"	PUNCT
ftr-337	1749	14	the	the	DET
ftr-337	1749	15	court	court	NOUN
ftr-337	1749	16	stated	state	VERB
ftr-337	1749	17	“	"	PUNCT
ftr-337	1749	18	they	they	PRON
ftr-337	1749	19	were	be	AUX
ftr-337	1749	20	necessary	necessary	ADJ
ftr-337	1749	21	to	to	PART
ftr-337	1749	22	attract	attract	VERB
ftr-337	1749	23	an	an	DET
ftr-337	1749	24	equity	equity	NOUN
ftr-337	1749	25	investor	investor	NOUN
ftr-337	1749	26	,	,	PUNCT
ftr-337	1749	27	”	"	PUNCT
ftr-337	1749	28	254	254	NUM
ftr-337	1749	29	and	and	CCONJ
ftr-337	1749	30	rather	rather	ADV
ftr-337	1749	31	than	than	ADP
ftr-337	1749	32	showing	show	VERB
ftr-337	1749	33	a	a	DET
ftr-337	1749	34	lack	lack	NOUN
ftr-337	1749	35	of	of	ADP
ftr-337	1749	36	economic	economic	ADJ
ftr-337	1749	37	substance	substance	NOUN
ftr-337	1749	38	“	"	PUNCT
ftr-337	1749	39	show	show	VERB
ftr-337	1749	40	that	that	SCONJ
ftr-337	1749	41	the	the	DET
ftr-337	1749	42	east	east	PROPN
ftr-337	1749	43	hall	hall	PROPN
ftr-337	1749	44	and	and	CCONJ
ftr-337	1749	45	historic	historic	ADJ
ftr-337	1749	46	boardwalk	boardwalk	NOUN
ftr-337	1749	47	hall	hall	NOUN
ftr-337	1749	48	did	do	AUX
ftr-337	1749	49	in	in	ADP
ftr-337	1749	50	fact	fact	NOUN
ftr-337	1749	51	affect	affect	VERB
ftr-337	1749	52	the	the	DET
ftr-337	1749	53	parties	party	NOUN
ftr-337	1749	54	’	'	PUNCT
ftr-337	1749	55	economic	economic	ADJ
ftr-337	1749	56	positions	position	NOUN
ftr-337	1749	57	—	—	PUNCT
ftr-337	1749	58	the	the	DET
ftr-337	1749	59	agreements	agreement	NOUN
ftr-337	1749	60	were	be	AUX
ftr-337	1749	61	meant	mean	VERB
ftr-337	1749	62	to	to	PART
ftr-337	1749	63	prevent	prevent	VERB
ftr-337	1749	64	the	the	DET
ftr-337	1749	65	transaction	transaction	NOUN
ftr-337	1749	66	from	from	ADP
ftr-337	1749	67	having	have	VERB
ftr-337	1749	68	a	a	DET
ftr-337	1749	69	larger	large	ADJ
ftr-337	1749	70	impact	impact	NOUN
ftr-337	1749	71	than	than	SCONJ
ftr-337	1749	72	the	the	DET
ftr-337	1749	73	parties	party	NOUN
ftr-337	1749	74	had	have	AUX
ftr-337	1749	75	bargained	bargain	VERB
ftr-337	1749	76	for	for	ADP
ftr-337	1749	77	.	.	PUNCT
ftr-337	1749	78	”	"	PUNCT
ftr-337	1750	1	255	255	NUM
ftr-337	1750	2	the	the	DET
ftr-337	1750	3	court	court	NOUN
ftr-337	1750	4	stated	state	VERB
ftr-337	1750	5	(	(	PUNCT
ftr-337	1750	6	without	without	ADP
ftr-337	1750	7	citation	citation	NOUN
ftr-337	1750	8	to	to	ADP
ftr-337	1750	9	the	the	DET
ftr-337	1750	10	legislative	legislative	ADJ
ftr-337	1750	11	history	history	NOUN
ftr-337	1750	12	)	)	PUNCT
ftr-337	1750	13	that	that	SCONJ
ftr-337	1750	14	the	the	DET
ftr-337	1750	15	legislative	legislative	ADJ
ftr-337	1750	16	purpose	purpose	NOUN
ftr-337	1750	17	of	of	ADP
ftr-337	1750	18	section	section	NOUN
ftr-337	1750	19	47	47	NUM
ftr-337	1750	20	is	be	AUX
ftr-337	1750	21	“	"	PUNCT
ftr-337	1750	22	to	to	PART
ftr-337	1750	23	encourage	encourage	VERB
ftr-337	1750	24	taxpayers	taxpayer	NOUN
ftr-337	1750	25	to	to	PART
ftr-337	1750	26	participate	participate	VERB
ftr-337	1750	27	in	in	ADP
ftr-337	1750	28	what	what	PRON
ftr-337	1750	29	would	would	AUX
ftr-337	1750	30	otherwise	otherwise	ADV
ftr-337	1750	31	be	be	AUX
ftr-337	1750	32	an	an	DET
ftr-337	1750	33	unprofitable	unprofitable	ADJ
ftr-337	1750	34	activity	activity	NOUN
ftr-337	1750	35	,	,	PUNCT
ftr-337	1750	36	”	"	PUNCT
ftr-337	1750	37	noted	note	VERB
ftr-337	1750	38	that	that	SCONJ
ftr-337	1750	39	the	the	DET
ftr-337	1750	40	east	east	PROPN
ftr-337	1750	41	hall	hall	PROPN
ftr-337	1750	42	had	have	AUX
ftr-337	1750	43	operated	operate	VERB
ftr-337	1750	44	at	at	ADP
ftr-337	1750	45	a	a	DET
ftr-337	1750	46	deficit	deficit	NOUN
ftr-337	1750	47	,	,	PUNCT
ftr-337	1750	48	observed	observe	VERB
ftr-337	1750	49	that	that	SCONJ
ftr-337	1750	50	“	"	PUNCT
ftr-337	1750	51	[	[	X
ftr-337	1750	52	t]he	t]he	X
ftr-337	1750	53	purpose	purpose	NOUN
ftr-337	1750	54	of	of	ADP
ftr-337	1750	55	the	the	DET
ftr-337	1750	56	credit	credit	NOUN
ftr-337	1750	57	is	be	AUX
ftr-337	1750	58	directed	direct	VERB
ftr-337	1750	59	at	at	ADP
ftr-337	1750	60	just	just	ADV
ftr-337	1750	61	this	this	DET
ftr-337	1750	62	problem	problem	NOUN
ftr-337	1750	63	,	,	PUNCT
ftr-337	1750	64	”	"	PUNCT
ftr-337	1750	65	and	and	CCONJ
ftr-337	1750	66	concluded	conclude	VERB
ftr-337	1750	67	that	that	SCONJ
ftr-337	1750	68	without	without	ADP
ftr-337	1750	69	the	the	DET
ftr-337	1750	70	credit	credit	NOUN
ftr-337	1750	71	no	no	DET
ftr-337	1750	72	private	private	ADJ
ftr-337	1750	73	investor	investor	NOUN
ftr-337	1750	74	would	would	AUX
ftr-337	1750	75	have	have	AUX
ftr-337	1750	76	invested	invest	VERB
ftr-337	1750	77	and	and	CCONJ
ftr-337	1750	78	njsea	njsea	ADJ
ftr-337	1750	79	“	"	PUNCT
ftr-337	1750	80	would	would	AUX
ftr-337	1750	81	not	not	PART
ftr-337	1750	82	have	have	AUX
ftr-337	1750	83	had	have	VERB
ftr-337	1750	84	access	access	NOUN
ftr-337	1750	85	to	to	ADP
ftr-337	1750	86	the	the	DET
ftr-337	1750	87	nearly	nearly	ADV
ftr-337	1750	88	$	$	SYM
ftr-337	1750	89	14	14	NUM
ftr-337	1750	90	million	million	NUM
ftr-337	1750	91	paid	pay	VERB
ftr-337	1750	92	to	to	ADP
ftr-337	1750	93	it	it	PRON
ftr-337	1750	94	as	as	ADP
ftr-337	1750	95	a	a	DET
ftr-337	1750	96	development	development	NOUN
ftr-337	1750	97	fee	fee	NOUN
ftr-337	1750	98	.	.	PUNCT
ftr-337	1750	99	.	.	PUNCT
ftr-337	1750	100	.	.	PUNCT
ftr-337	1750	101	.	.	PUNCT
ftr-337	1750	102	”	"	PUNCT
ftr-337	1751	1	256	256	NUM
ftr-337	1751	2	with	with	ADP
ftr-337	1751	3	reference	reference	NOUN
ftr-337	1751	4	to	to	ADP
ftr-337	1751	5	its	its	PRON
ftr-337	1751	6	prior	prior	ADJ
ftr-337	1751	7	decision	decision	NOUN
ftr-337	1751	8	in	in	ADP
ftr-337	1751	9	friendship	friendship	NOUN
ftr-337	1751	10	dairies	dairy	NOUN
ftr-337	1751	11	,	,	PUNCT
ftr-337	1751	12	the	the	DET
ftr-337	1751	13	court	court	NOUN
ftr-337	1751	14	noted	note	VERB
ftr-337	1751	15	it	it	PRON
ftr-337	1751	16	had	have	AUX
ftr-337	1751	17	“	"	PUNCT
ftr-337	1751	18	disregarded	disregard	VERB
ftr-337	1751	19	a	a	DET
ftr-337	1751	20	sale	sale	NOUN
ftr-337	1751	21	-	-	PUNCT
ftr-337	1751	22	leaseback	leaseback	NOUN
ftr-337	1751	23	transaction	transaction	NOUN
ftr-337	1751	24	which	which	PRON
ftr-337	1751	25	had	have	VERB
ftr-337	1751	26	no	no	DET
ftr-337	1751	27	chance	chance	NOUN
ftr-337	1751	28	of	of	ADP
ftr-337	1751	29	profitability	profitability	NOUN
ftr-337	1751	30	”	"	PUNCT
ftr-337	1751	31	and	and	CCONJ
ftr-337	1751	32	determined	determine	VERB
ftr-337	1751	33	“	"	PUNCT
ftr-337	1751	34	[	[	PUNCT
ftr-337	1751	35	t]his	t]his	DET
ftr-337	1751	36	case	case	NOUN
ftr-337	1751	37	is	be	AUX
ftr-337	1751	38	distinguishable	distinguishable	ADJ
ftr-337	1751	39	on	on	ADP
ftr-337	1751	40	its	its	PRON
ftr-337	1751	41	facts	fact	NOUN
ftr-337	1751	42	.	.	PUNCT
ftr-337	1751	43	”	"	PUNCT
ftr-337	1752	1	257	257	NUM
ftr-337	1752	2	in	in	ADP
ftr-337	1752	3	conclusion	conclusion	NOUN
ftr-337	1752	4	,	,	PUNCT
ftr-337	1752	5	on	on	ADP
ftr-337	1752	6	this	this	DET
ftr-337	1752	7	prong	prong	NOUN
ftr-337	1752	8	of	of	ADP
ftr-337	1752	9	the	the	DET
ftr-337	1752	10	government	government	NOUN
ftr-337	1752	11	’s	’s	PART
ftr-337	1752	12	attack	attack	NOUN
ftr-337	1752	13	,	,	PUNCT
ftr-337	1752	14	the	the	DET
ftr-337	1752	15	court	court	NOUN
ftr-337	1752	16	concluded	conclude	VERB
ftr-337	1752	17	as	as	SCONJ
ftr-337	1752	18	follows	follow	VERB
ftr-337	1752	19	:	:	PUNCT
ftr-337	1752	20	the	the	DET
ftr-337	1752	21	rehabilitation	rehabilitation	NOUN
ftr-337	1752	22	of	of	ADP
ftr-337	1752	23	the	the	DET
ftr-337	1752	24	east	east	PROPN
ftr-337	1752	25	hall	hall	PROPN
ftr-337	1752	26	was	be	AUX
ftr-337	1752	27	a	a	DET
ftr-337	1752	28	success	success	NOUN
ftr-337	1752	29	.	.	PUNCT
ftr-337	1753	1	historic	historic	ADJ
ftr-337	1753	2	boardwalk	boardwalk	NOUN
ftr-337	1753	3	hall	hall	NOUN
ftr-337	1753	4	has	have	AUX
ftr-337	1753	5	been	be	AUX
ftr-337	1753	6	operating	operate	VERB
ftr-337	1753	7	and	and	CCONJ
ftr-337	1753	8	continues	continue	VERB
ftr-337	1753	9	to	to	PART
ftr-337	1753	10	operate	operate	VERB
ftr-337	1753	11	day	day	NOUN
ftr-337	1753	12	to	to	ADP
ftr-337	1753	13	day	day	NOUN
ftr-337	1753	14	,	,	PUNCT
ftr-337	1753	15	with	with	ADP
ftr-337	1753	16	the	the	DET
ftr-337	1753	17	east	east	PROPN
ftr-337	1753	18	hall	hall	PROPN
ftr-337	1753	19	being	be	AUX
ftr-337	1753	20	used	use	VERB
ftr-337	1753	21	as	as	ADP
ftr-337	1753	22	a	a	DET
ftr-337	1753	23	convention	convention	NOUN
ftr-337	1753	24	facility	facility	NOUN
ftr-337	1753	25	.	.	PUNCT
ftr-337	1754	1	in	in	ADP
ftr-337	1754	2	conclusion	conclusion	NOUN
ftr-337	1754	3	,	,	PUNCT
ftr-337	1754	4	historic	historic	ADJ
ftr-337	1754	5	boardwalk	boardwalk	NOUN
ftr-337	1754	6	hall	hall	NOUN
ftr-337	1754	7	had	have	VERB
ftr-337	1754	8	objective	objective	ADJ
ftr-337	1754	9	economic	economic	ADJ
ftr-337	1754	10	substance	substance	NOUN
ftr-337	1754	11	.	.	PUNCT
ftr-337	1755	1	258	258	NUM
ftr-337	1755	2	the	the	DET
ftr-337	1755	3	court	court	NOUN
ftr-337	1755	4	’s	’s	PART
ftr-337	1755	5	discussion	discussion	NOUN
ftr-337	1755	6	of	of	ADP
ftr-337	1755	7	the	the	DET
ftr-337	1755	8	sacks	sack	NOUN
ftr-337	1755	9	case	case	NOUN
ftr-337	1755	10	was	be	AUX
ftr-337	1755	11	at	at	ADP
ftr-337	1755	12	the	the	DET
ftr-337	1755	13	start	start	NOUN
ftr-337	1755	14	of	of	ADP
ftr-337	1755	15	the	the	DET
ftr-337	1755	16	opinion	opinion	NOUN
ftr-337	1755	17	,	,	PUNCT
ftr-337	1755	18	and	and	CCONJ
ftr-337	1755	19	the	the	DET
ftr-337	1755	20	foregoing	foregoing	NOUN
ftr-337	1755	21	essentially	essentially	ADV
ftr-337	1755	22	was	be	AUX
ftr-337	1755	23	the	the	DET
ftr-337	1755	24	court	court	NOUN
ftr-337	1755	25	’s	’s	PART
ftr-337	1755	26	exegesis	exegesis	NOUN
ftr-337	1755	27	of	of	ADP
ftr-337	1755	28	its	its	PRON
ftr-337	1755	29	extension	extension	NOUN
ftr-337	1755	30	of	of	ADP
ftr-337	1755	31	the	the	DET
ftr-337	1755	32	reasoning	reasoning	NOUN
ftr-337	1755	33	of	of	ADP
ftr-337	1755	34	the	the	DET
ftr-337	1755	35	ninth	ninth	ADJ
ftr-337	1755	36	circuit	circuit	NOUN
ftr-337	1755	37	in	in	ADP
ftr-337	1755	38	that	that	DET
ftr-337	1755	39	case	case	NOUN
ftr-337	1755	40	.	.	PUNCT
ftr-337	1756	1	in	in	ADP
ftr-337	1756	2	response	response	NOUN
ftr-337	1756	3	to	to	ADP
ftr-337	1756	4	the	the	DET
ftr-337	1756	5	irs	irs	PROPN
ftr-337	1756	6	’s	’s	PART
ftr-337	1756	7	argument	argument	NOUN
ftr-337	1756	8	that	that	SCONJ
ftr-337	1756	9	the	the	DET
ftr-337	1756	10	“	"	PUNCT
ftr-337	1756	11	development	development	NOUN
ftr-337	1756	12	fee	fee	NOUN
ftr-337	1756	13	”	"	PUNCT
ftr-337	1756	14	was	be	AUX
ftr-337	1756	15	a	a	DET
ftr-337	1756	16	disguised	disguised	ADJ
ftr-337	1756	17	purchase	purchase	NOUN
ftr-337	1756	18	price	price	NOUN
ftr-337	1756	19	for	for	ADP
ftr-337	1756	20	the	the	DET
ftr-337	1756	21	tax	tax	NOUN
ftr-337	1756	22	credits	credit	NOUN
ftr-337	1756	23	,	,	PUNCT
ftr-337	1756	24	259	259	NUM
ftr-337	1756	25	the	the	DET
ftr-337	1756	26	court	court	NOUN
ftr-337	1756	27	noted	note	VERB
ftr-337	1756	28	that	that	SCONJ
ftr-337	1756	29	a	a	DET
ftr-337	1756	30	253	253	NUM
ftr-337	1756	31	.	.	PUNCT
ftr-337	1757	1	i	i	PRON
ftr-337	1757	2	d.	d.	PROPN
ftr-337	1757	3	at	at	ADP
ftr-337	1757	4	25	25	NUM
ftr-337	1757	5	.	.	PUNCT
ftr-337	1758	1	pitney	pitney	NOUN
ftr-337	1758	2	bowes	bowe	NOUN
ftr-337	1758	3	invested	invest	VERB
ftr-337	1758	4	through	through	ADP
ftr-337	1758	5	a	a	DET
ftr-337	1758	6	special	special	ADJ
ftr-337	1758	7	purpose	purpose	NOUN
ftr-337	1758	8	entity	entity	NOUN
ftr-337	1758	9	.	.	PUNCT
ftr-337	1759	1	in	in	ADP
ftr-337	1759	2	addition	addition	NOUN
ftr-337	1759	3	,	,	PUNCT
ftr-337	1759	4	it	it	PRON
ftr-337	1759	5	was	be	AUX
ftr-337	1759	6	a	a	DET
ftr-337	1759	7	named	name	VERB
ftr-337	1759	8	insured	insure	VERB
ftr-337	1759	9	on	on	ADP
ftr-337	1759	10	the	the	DET
ftr-337	1759	11	insurance	insurance	NOUN
ftr-337	1759	12	policy	policy	NOUN
ftr-337	1759	13	.	.	PUNCT
ftr-337	1760	1	254	254	NUM
ftr-337	1760	2	.	.	PUNCT
ftr-337	1760	3	historic	historic	ADJ
ftr-337	1760	4	boardwalk	boardwalk	NOUN
ftr-337	1760	5	,	,	PUNCT
ftr-337	1760	6	136	136	NUM
ftr-337	1760	7	t.c	t.c	NOUN
ftr-337	1760	8	.	.	PUNCT
ftr-337	1761	1	at	at	ADP
ftr-337	1761	2	25	25	NUM
ftr-337	1761	3	.	.	PUNCT
ftr-337	1761	4	compare	compare	VERB
ftr-337	1761	5	this	this	PRON
ftr-337	1761	6	to	to	ADP
ftr-337	1761	7	the	the	DET
ftr-337	1761	8	requirements	requirement	NOUN
ftr-337	1761	9	of	of	ADP
ftr-337	1761	10	rev	rev	PROPN
ftr-337	1761	11	.	.	PROPN
ftr-337	1762	1	proc	proc	PROPN
ftr-337	1762	2	2007	2007	NUM
ftr-337	1762	3	-	-	SYM
ftr-337	1762	4	65	65	NUM
ftr-337	1762	5	.	.	PUNCT
ftr-337	1763	1	see	see	VERB
ftr-337	1763	2	supra	supra	PROPN
ftr-337	1763	3	note	note	PROPN
ftr-337	1763	4	204–05	204–05	NOUN
ftr-337	1763	5	and	and	CCONJ
ftr-337	1763	6	accompanying	accompany	VERB
ftr-337	1763	7	text	text	NOUN
ftr-337	1763	8	.	.	PUNCT
ftr-337	1764	1	255	255	NUM
ftr-337	1764	2	.	.	PUNCT
ftr-337	1764	3	historic	historic	ADJ
ftr-337	1764	4	boardwalk	boardwalk	NOUN
ftr-337	1764	5	,	,	PUNCT
ftr-337	1764	6	136	136	NUM
ftr-337	1764	7	t.c	t.c	NOUN
ftr-337	1764	8	.	.	PUNCT
ftr-337	1765	1	at	at	ADP
ftr-337	1765	2	26	26	NUM
ftr-337	1765	3	.	.	PUNCT
ftr-337	1766	1	256	256	NUM
ftr-337	1766	2	.	.	PUNCT
ftr-337	1767	1	i	i	PRON
ftr-337	1767	2	d.	d.	PROPN
ftr-337	1767	3	257	257	NUM
ftr-337	1767	4	.	.	PUNCT
ftr-337	1768	1	i	i	PRON
ftr-337	1768	2	d.	d.	PROPN
ftr-337	1768	3	at	at	ADP
ftr-337	1768	4	27	27	NUM
ftr-337	1768	5	.	.	PUNCT
ftr-337	1769	1	for	for	ADP
ftr-337	1769	2	friendship	friendship	NOUN
ftr-337	1769	3	daires	daire	NOUN
ftr-337	1769	4	,	,	PUNCT
ftr-337	1769	5	see	see	VERB
ftr-337	1769	6	supra	supra	ADJ
ftr-337	1769	7	text	text	NOUN
ftr-337	1769	8	at	at	ADP
ftr-337	1769	9	notes	note	NOUN
ftr-337	1769	10	116–120	116–120	NUM
ftr-337	1769	11	.	.	PUNCT
ftr-337	1770	1	258	258	NUM
ftr-337	1770	2	.	.	PUNCT
ftr-337	1771	1	i	i	PRON
ftr-337	1771	2	d.	d.	PROPN
ftr-337	1771	3	259	259	NUM
ftr-337	1771	4	.	.	PUNCT
ftr-337	1772	1	the	the	DET
ftr-337	1772	2	government	government	NOUN
ftr-337	1772	3	,	,	PUNCT
ftr-337	1772	4	in	in	ADP
ftr-337	1772	5	its	its	PRON
ftr-337	1772	6	brief	brief	NOUN
ftr-337	1772	7	,	,	PUNCT
ftr-337	1772	8	made	make	VERB
ftr-337	1772	9	much	much	ADJ
ftr-337	1772	10	of	of	ADP
ftr-337	1772	11	the	the	DET
ftr-337	1772	12	fact	fact	NOUN
ftr-337	1772	13	that	that	SCONJ
ftr-337	1772	14	the	the	DET
ftr-337	1772	15	confidential	confidential	ADJ
ftr-337	1772	16	offering	offer	VERB
ftr-337	1772	17	memorandum	memorandum	NOUN
ftr-337	1772	18	issued	issue	VERB
ftr-337	1772	19	by	by	ADP
ftr-337	1772	20	njsea	njsea	NOUN
ftr-337	1772	21	repeatedly	repeatedly	ADV
ftr-337	1772	22	characterized	characterize	VERB
ftr-337	1772	23	the	the	DET
ftr-337	1772	24	2012	2012	NUM
ftr-337	1772	25	]	]	PUNCT
ftr-337	1772	26	monetization	monetization	NOUN
ftr-337	1772	27	of	of	ADP
ftr-337	1772	28	business	business	NOUN
ftr-337	1772	29	tax	tax	NOUN
ftr-337	1772	30	credits	credit	NOUN
ftr-337	1772	31	699	699	NUM
ftr-337	1772	32	development	development	NOUN
ftr-337	1772	33	fee	fee	NOUN
ftr-337	1772	34	is	be	AUX
ftr-337	1772	35	a	a	DET
ftr-337	1772	36	qualified	qualified	ADJ
ftr-337	1772	37	rehabilitation	rehabilitation	NOUN
ftr-337	1772	38	expense	expense	NOUN
ftr-337	1772	39	under	under	ADP
ftr-337	1772	40	section	section	NOUN
ftr-337	1772	41	1.4812(c)(2	1.4812(c)(2	NUM
ftr-337	1772	42	)	)	PUNCT
ftr-337	1772	43	,	,	PUNCT
ftr-337	1772	44	and	and	CCONJ
ftr-337	1772	45	further	far	ADV
ftr-337	1772	46	that	that	SCONJ
ftr-337	1772	47	“	"	PUNCT
ftr-337	1772	48	[	[	X
ftr-337	1772	49	r]espondent	r]espondent	NOUN
ftr-337	1772	50	does	do	AUX
ftr-337	1772	51	not	not	PART
ftr-337	1772	52	argue	argue	VERB
ftr-337	1772	53	that	that	SCONJ
ftr-337	1772	54	any	any	DET
ftr-337	1772	55	portion	portion	NOUN
ftr-337	1772	56	of	of	ADP
ftr-337	1772	57	the	the	DET
ftr-337	1772	58	rehabilitation	rehabilitation	NOUN
ftr-337	1772	59	credits	credit	NOUN
ftr-337	1772	60	claimed	claim	VERB
ftr-337	1772	61	is	be	AUX
ftr-337	1772	62	inappropriate	inappropriate	ADJ
ftr-337	1772	63	or	or	CCONJ
ftr-337	1772	64	attempt	attempt	VERB
ftr-337	1772	65	to	to	PART
ftr-337	1772	66	disallow	disallow	VERB
ftr-337	1772	67	any	any	PRON
ftr-337	1772	68	of	of	ADP
ftr-337	1772	69	historic	historic	ADJ
ftr-337	1772	70	boardwalk	boardwalk	NOUN
ftr-337	1772	71	hall	hall	PROPN
ftr-337	1772	72	’s	’s	PART
ftr-337	1772	73	claimed	claim	VERB
ftr-337	1772	74	credits	credit	NOUN
ftr-337	1772	75	on	on	ADP
ftr-337	1772	76	the	the	DET
ftr-337	1772	77	ground	ground	NOUN
ftr-337	1772	78	that	that	SCONJ
ftr-337	1772	79	the	the	DET
ftr-337	1772	80	development	development	NOUN
ftr-337	1772	81	fee	fee	NOUN
ftr-337	1772	82	was	be	AUX
ftr-337	1772	83	not	not	PART
ftr-337	1772	84	a	a	DET
ftr-337	1772	85	qualified	qualified	ADJ
ftr-337	1772	86	expense	expense	NOUN
ftr-337	1772	87	.	.	PUNCT
ftr-337	1772	88	”	"	PUNCT
ftr-337	1773	1	260	260	NUM
ftr-337	1773	2	having	have	VERB
ftr-337	1773	3	so	so	ADV
ftr-337	1773	4	disposed	disposed	ADJ
ftr-337	1773	5	of	of	ADP
ftr-337	1773	6	the	the	DET
ftr-337	1773	7	sham	sham	ADJ
ftr-337	1773	8	argument	argument	NOUN
ftr-337	1773	9	,	,	PUNCT
ftr-337	1773	10	the	the	DET
ftr-337	1773	11	court	court	NOUN
ftr-337	1773	12	rejected	reject	VERB
ftr-337	1773	13	the	the	DET
ftr-337	1773	14	government	government	NOUN
ftr-337	1773	15	’s	’s	PART
ftr-337	1773	16	next	next	ADJ
ftr-337	1773	17	argument	argument	NOUN
ftr-337	1773	18	that	that	SCONJ
ftr-337	1773	19	pitney	pitney	NOUN
ftr-337	1773	20	bowes	bowes	NOUN
ftr-337	1773	21	was	be	AUX
ftr-337	1773	22	not	not	PART
ftr-337	1773	23	a	a	DET
ftr-337	1773	24	partner	partner	NOUN
ftr-337	1773	25	in	in	ADP
ftr-337	1773	26	the	the	DET
ftr-337	1773	27	hbhall	hbhall	ADJ
ftr-337	1773	28	partnership	partnership	NOUN
ftr-337	1773	29	finding	find	VERB
ftr-337	1773	30	it	it	PRON
ftr-337	1773	31	“	"	PUNCT
ftr-337	1773	32	clear	clear	ADJ
ftr-337	1773	33	”	"	PUNCT
ftr-337	1773	34	in	in	ADP
ftr-337	1773	35	combination	combination	NOUN
ftr-337	1773	36	with	with	ADP
ftr-337	1773	37	its	its	PRON
ftr-337	1773	38	holding	holding	NOUN
ftr-337	1773	39	that	that	DET
ftr-337	1773	40	hbhall	hbhall	PROPN
ftr-337	1773	41	had	have	VERB
ftr-337	1773	42	economic	economic	ADJ
ftr-337	1773	43	substance	substance	NOUN
ftr-337	1773	44	that	that	SCONJ
ftr-337	1773	45	pitney	pitney	NOUN
ftr-337	1773	46	bowes	bowes	NOUN
ftr-337	1773	47	was	be	AUX
ftr-337	1773	48	a	a	DET
ftr-337	1773	49	partner	partner	NOUN
ftr-337	1773	50	in	in	ADP
ftr-337	1773	51	the	the	DET
ftr-337	1773	52	partnership	partnership	NOUN
ftr-337	1773	53	.	.	PUNCT
ftr-337	1774	1	as	as	ADP
ftr-337	1774	2	to	to	ADP
ftr-337	1774	3	the	the	DET
ftr-337	1774	4	irs	irs	PROPN
ftr-337	1774	5	’s	’s	PART
ftr-337	1774	6	argument	argument	NOUN
ftr-337	1774	7	that	that	SCONJ
ftr-337	1774	8	pitney	pitney	NOUN
ftr-337	1774	9	bowes	bowes	NOUN
ftr-337	1774	10	’	'	PUNCT
ftr-337	1774	11	interest	interest	NOUN
ftr-337	1774	12	was	be	AUX
ftr-337	1774	13	more	more	ADV
ftr-337	1774	14	akin	akin	ADJ
ftr-337	1774	15	to	to	ADP
ftr-337	1774	16	debt	debt	NOUN
ftr-337	1774	17	than	than	ADP
ftr-337	1774	18	equity	equity	NOUN
ftr-337	1774	19	,	,	PUNCT
ftr-337	1774	20	the	the	DET
ftr-337	1774	21	court	court	NOUN
ftr-337	1774	22	noted	note	VERB
ftr-337	1774	23	that	that	SCONJ
ftr-337	1774	24	even	even	ADV
ftr-337	1774	25	were	be	AUX
ftr-337	1774	26	it	it	PRON
ftr-337	1774	27	to	to	PART
ftr-337	1774	28	“	"	PUNCT
ftr-337	1774	29	ignore	ignore	VERB
ftr-337	1774	30	the	the	DET
ftr-337	1774	31	tax	tax	NOUN
ftr-337	1774	32	credits	credit	NOUN
ftr-337	1774	33	,	,	PUNCT
ftr-337	1774	34	”	"	PUNCT
ftr-337	1774	35	pitney	pitney	NOUN
ftr-337	1774	36	bowes	bowes	NOUN
ftr-337	1774	37	’	'	PUNCT
ftr-337	1774	38	interest	interest	NOUN
ftr-337	1774	39	is	be	AUX
ftr-337	1774	40	not	not	PART
ftr-337	1774	41	more	more	ADJ
ftr-337	1774	42	like	like	ADP
ftr-337	1774	43	debt	debt	NOUN
ftr-337	1774	44	than	than	ADP
ftr-337	1774	45	equity	equity	NOUN
ftr-337	1774	46	“	"	PUNCT
ftr-337	1774	47	because	because	SCONJ
ftr-337	1774	48	pitney	pitney	NOUN
ftr-337	1774	49	bowes	bowes	NOUN
ftr-337	1774	50	is	be	AUX
ftr-337	1774	51	not	not	PART
ftr-337	1774	52	guaranteed	guarantee	VERB
ftr-337	1774	53	to	to	PART
ftr-337	1774	54	receive	receive	VERB
ftr-337	1774	55	a	a	DET
ftr-337	1774	56	3	3	NUM
ftr-337	1774	57	-	-	PUNCT
ftr-337	1774	58	percent	percent	NOUN
ftr-337	1774	59	return	return	NOUN
ftr-337	1774	60	every	every	DET
ftr-337	1774	61	year	year	NOUN
ftr-337	1774	62	.	.	PUNCT
ftr-337	1774	63	”	"	PUNCT
ftr-337	1775	1	261	261	NUM
ftr-337	1775	2	in	in	ADP
ftr-337	1775	3	fact	fact	NOUN
ftr-337	1775	4	,	,	PUNCT
ftr-337	1775	5	without	without	ADP
ftr-337	1775	6	reference	reference	NOUN
ftr-337	1775	7	to	to	ADP
ftr-337	1775	8	the	the	DET
ftr-337	1775	9	gic	gic	NOUN
ftr-337	1775	10	,	,	PUNCT
ftr-337	1775	11	the	the	DET
ftr-337	1775	12	court	court	NOUN
ftr-337	1775	13	stated	state	VERB
ftr-337	1775	14	that	that	SCONJ
ftr-337	1775	15	“	"	PUNCT
ftr-337	1775	16	pitney	pitney	NOUN
ftr-337	1775	17	bowes	bowes	NOUN
ftr-337	1775	18	might	might	AUX
ftr-337	1775	19	not	not	PART
ftr-337	1775	20	receive	receive	VERB
ftr-337	1775	21	its	its	PRON
ftr-337	1775	22	preferred	preferred	ADJ
ftr-337	1775	23	return	return	NOUN
ftr-337	1775	24	until	until	SCONJ
ftr-337	1775	25	njsea	njsea	PROPN
ftr-337	1775	26	purchased	purchase	VERB
ftr-337	1775	27	[	[	X
ftr-337	1775	28	its	its	PRON
ftr-337	1775	29	]	]	PUNCT
ftr-337	1775	30	membership	membership	NOUN
ftr-337	1775	31	interest	interest	NOUN
ftr-337	1775	32	,	,	PUNCT
ftr-337	1775	33	if	if	SCONJ
ftr-337	1775	34	at	at	ADV
ftr-337	1775	35	all	all	ADV
ftr-337	1775	36	.	.	PUNCT
ftr-337	1775	37	”	"	PUNCT
ftr-337	1776	1	262	262	NUM
ftr-337	1776	2	the	the	DET
ftr-337	1776	3	irs	irs	PROPN
ftr-337	1776	4	’s	’s	PART
ftr-337	1776	5	third	third	ADJ
ftr-337	1776	6	argument	argument	NOUN
ftr-337	1776	7	was	be	AUX
ftr-337	1776	8	that	that	SCONJ
ftr-337	1776	9	hbhall	hbhall	ADV
ftr-337	1776	10	never	never	ADV
ftr-337	1776	11	acquired	acquire	VERB
ftr-337	1776	12	tax	tax	NOUN
ftr-337	1776	13	ownership	ownership	NOUN
ftr-337	1776	14	of	of	ADP
ftr-337	1776	15	the	the	DET
ftr-337	1776	16	east	east	PROPN
ftr-337	1776	17	hall	hall	NOUN
ftr-337	1776	18	in	in	ADP
ftr-337	1776	19	light	light	NOUN
ftr-337	1776	20	of	of	ADP
ftr-337	1776	21	all	all	PRON
ftr-337	1776	22	of	of	ADP
ftr-337	1776	23	the	the	DET
ftr-337	1776	24	burdens	burden	NOUN
ftr-337	1776	25	of	of	ADP
ftr-337	1776	26	operation	operation	NOUN
ftr-337	1776	27	and	and	CCONJ
ftr-337	1776	28	rehabilitation	rehabilitation	NOUN
ftr-337	1776	29	retained	retain	VERB
ftr-337	1776	30	by	by	ADP
ftr-337	1776	31	njsea	njsea	PROPN
ftr-337	1776	32	(	(	PUNCT
ftr-337	1776	33	including	include	VERB
ftr-337	1776	34	the	the	DET
ftr-337	1776	35	risk	risk	NOUN
ftr-337	1776	36	it	it	PRON
ftr-337	1776	37	was	be	AUX
ftr-337	1776	38	not	not	PART
ftr-337	1776	39	guaranteed	guarantee	VERB
ftr-337	1776	40	to	to	PART
ftr-337	1776	41	receive	receive	VERB
ftr-337	1776	42	payments	payment	NOUN
ftr-337	1776	43	on	on	ADP
ftr-337	1776	44	its	its	PRON
ftr-337	1776	45	acquisition	acquisition	NOUN
ftr-337	1776	46	loan	loan	NOUN
ftr-337	1776	47	each	each	DET
ftr-337	1776	48	year	year	NOUN
ftr-337	1776	49	)	)	PUNCT
ftr-337	1776	50	and	and	CCONJ
ftr-337	1776	51	njsea	njsea	PROPN
ftr-337	1776	52	’s	’s	PART
ftr-337	1776	53	call	call	NOUN
ftr-337	1776	54	option	option	NOUN
ftr-337	1776	55	.	.	PUNCT
ftr-337	1777	1	the	the	DET
ftr-337	1777	2	court	court	NOUN
ftr-337	1777	3	recognized	recognize	VERB
ftr-337	1777	4	factors	factor	NOUN
ftr-337	1777	5	pointing	point	VERB
ftr-337	1777	6	in	in	ADP
ftr-337	1777	7	both	both	DET
ftr-337	1777	8	directions	direction	NOUN
ftr-337	1777	9	,	,	PUNCT
ftr-337	1777	10	but	but	CCONJ
ftr-337	1777	11	concluded	conclude	VERB
ftr-337	1777	12	that	that	SCONJ
ftr-337	1777	13	njsea	njsea	PROPN
ftr-337	1777	14	transferred	transfer	VERB
ftr-337	1777	15	the	the	DET
ftr-337	1777	16	benefits	benefit	NOUN
ftr-337	1777	17	and	and	CCONJ
ftr-337	1777	18	burdens	burden	NOUN
ftr-337	1777	19	of	of	ADP
ftr-337	1777	20	ownership	ownership	NOUN
ftr-337	1777	21	of	of	ADP
ftr-337	1777	22	the	the	DET
ftr-337	1777	23	east	east	PROPN
ftr-337	1777	24	hall	hall	PROPN
ftr-337	1777	25	to	to	PART
ftr-337	1777	26	hbhall	hbhall	VERB
ftr-337	1777	27	.	.	PUNCT
ftr-337	1778	1	on	on	ADP
ftr-337	1778	2	the	the	DET
ftr-337	1778	3	question	question	NOUN
ftr-337	1778	4	of	of	ADP
ftr-337	1778	5	njsea	njsea	PROPN
ftr-337	1778	6	’s	’s	PART
ftr-337	1778	7	purchase	purchase	NOUN
ftr-337	1778	8	option	option	NOUN
ftr-337	1778	9	,	,	PUNCT
ftr-337	1778	10	the	the	DET
ftr-337	1778	11	court	court	NOUN
ftr-337	1778	12	noted	note	VERB
ftr-337	1778	13	with	with	ADP
ftr-337	1778	14	reference	reference	NOUN
ftr-337	1778	15	to	to	ADP
ftr-337	1778	16	the	the	DET
ftr-337	1778	17	tax	tax	NOUN
ftr-337	1778	18	credit	credit	NOUN
ftr-337	1778	19	recapture	recapture	NOUN
ftr-337	1778	20	rules	rule	NOUN
ftr-337	1778	21	that	that	SCONJ
ftr-337	1778	22	“	"	PUNCT
ftr-337	1778	23	the	the	DET
ftr-337	1778	24	statute	statute	NOUN
ftr-337	1778	25	demonstrates	demonstrate	VERB
ftr-337	1778	26	an	an	DET
ftr-337	1778	27	anticipation	anticipation	NOUN
ftr-337	1778	28	of	of	ADP
ftr-337	1778	29	repurchase	repurchase	NOUN
ftr-337	1778	30	and	and	CCONJ
ftr-337	1778	31	creates	create	VERB
ftr-337	1778	32	a	a	DET
ftr-337	1778	33	disincentive	disincentive	NOUN
ftr-337	1778	34	.	.	PUNCT
ftr-337	1779	1	congress	congress	PROPN
ftr-337	1779	2	established	establish	VERB
ftr-337	1779	3	a	a	DET
ftr-337	1779	4	means	means	NOUN
ftr-337	1779	5	to	to	PART
ftr-337	1779	6	police	police	VERB
ftr-337	1779	7	early	early	ADJ
ftr-337	1779	8	dispositions	disposition	NOUN
ftr-337	1779	9	and	and	CCONJ
ftr-337	1779	10	created	create	VERB
ftr-337	1779	11	a	a	DET
ftr-337	1779	12	deterrent	deterrent	NOUN
ftr-337	1779	13	to	to	ADP
ftr-337	1779	14	a	a	DET
ftr-337	1779	15	premature	premature	ADJ
ftr-337	1779	16	buyout	buyout	NOUN
ftr-337	1779	17	.	.	PUNCT
ftr-337	1780	1	for	for	ADP
ftr-337	1780	2	these	these	DET
ftr-337	1780	3	reasons	reason	NOUN
ftr-337	1780	4	,	,	PUNCT
ftr-337	1780	5	njsea	njsea	PROPN
ftr-337	1780	6	’s	’s	PART
ftr-337	1780	7	purchase	purchase	NOUN
ftr-337	1780	8	option	option	NOUN
ftr-337	1780	9	was	be	AUX
ftr-337	1780	10	not	not	PART
ftr-337	1780	11	contrary	contrary	ADJ
ftr-337	1780	12	to	to	ADP
ftr-337	1780	13	the	the	DET
ftr-337	1780	14	purpose	purpose	NOUN
ftr-337	1780	15	of	of	ADP
ftr-337	1780	16	the	the	DET
ftr-337	1780	17	rehabilitation	rehabilitation	NOUN
ftr-337	1780	18	tax	tax	NOUN
ftr-337	1780	19	credit	credit	NOUN
ftr-337	1780	20	.	.	PUNCT
ftr-337	1780	21	”	"	PUNCT
ftr-337	1781	1	263	263	NUM
ftr-337	1781	2	finally	finally	ADV
ftr-337	1781	3	,	,	PUNCT
ftr-337	1781	4	the	the	DET
ftr-337	1781	5	court	court	NOUN
ftr-337	1781	6	rejected	reject	VERB
ftr-337	1781	7	the	the	DET
ftr-337	1781	8	irs	irs	PROPN
ftr-337	1781	9	’s	’s	PART
ftr-337	1781	10	arguments	argument	NOUN
ftr-337	1781	11	under	under	ADP
ftr-337	1781	12	the	the	DET
ftr-337	1781	13	regulations	regulation	NOUN
ftr-337	1781	14	section	section	NOUN
ftr-337	1781	15	1.701	1.701	NUM
ftr-337	1781	16	-	-	SYM
ftr-337	1781	17	2	2	NUM
ftr-337	1781	18	anti	anti	ADJ
ftr-337	1781	19	-	-	ADJ
ftr-337	1781	20	abuse	abuse	ADJ
ftr-337	1781	21	rules	rule	NOUN
ftr-337	1781	22	.	.	PUNCT
ftr-337	1782	1	264	264	NUM
ftr-337	1782	2	it	it	PRON
ftr-337	1782	3	did	do	VERB
ftr-337	1782	4	so	so	ADV
ftr-337	1782	5	largely	largely	ADV
ftr-337	1782	6	in	in	ADP
ftr-337	1782	7	reliance	reliance	NOUN
ftr-337	1782	8	on	on	ADP
ftr-337	1782	9	example	example	NOUN
ftr-337	1782	10	6	6	NUM
ftr-337	1782	11	transaction	transaction	NOUN
ftr-337	1782	12	as	as	ADP
ftr-337	1782	13	a	a	DET
ftr-337	1782	14	“	"	PUNCT
ftr-337	1782	15	sale	sale	NOUN
ftr-337	1782	16	”	"	PUNCT
ftr-337	1782	17	of	of	ADP
ftr-337	1782	18	the	the	DET
ftr-337	1782	19	tax	tax	NOUN
ftr-337	1782	20	credits	credit	NOUN
ftr-337	1782	21	.	.	PUNCT
ftr-337	1783	1	see	see	VERB
ftr-337	1783	2	opening	opening	NOUN
ftr-337	1783	3	brief	brief	NOUN
ftr-337	1783	4	for	for	ADP
ftr-337	1783	5	respondent	respondent	NOUN
ftr-337	1783	6	at	at	ADP
ftr-337	1783	7	85	85	NUM
ftr-337	1783	8	,	,	PUNCT
ftr-337	1783	9	historic	historic	ADJ
ftr-337	1783	10	boardwalk	boardwalk	NOUN
ftr-337	1783	11	hall	hall	NOUN
ftr-337	1783	12	,	,	PUNCT
ftr-337	1783	13	llc	llc	PROPN
ftr-337	1783	14	v.	v.	PROPN
ftr-337	1783	15	commissioner	commissioner	PROPN
ftr-337	1783	16	,	,	PUNCT
ftr-337	1783	17	136	136	NUM
ftr-337	1783	18	t.c	t.c	PROPN
ftr-337	1783	19	.	.	PROPN
ftr-337	1783	20	1	1	NUM
ftr-337	1783	21	(	(	PUNCT
ftr-337	1783	22	2011	2011	NUM
ftr-337	1783	23	)	)	PUNCT
ftr-337	1783	24	(	(	PUNCT
ftr-337	1783	25	no	no	INTJ
ftr-337	1783	26	.	.	NOUN
ftr-337	1784	1	11273	11273	NUM
ftr-337	1785	1	-	-	SYM
ftr-337	1785	2	07	07	NUM
ftr-337	1785	3	)	)	PUNCT
ftr-337	1786	1	.	.	PUNCT
ftr-337	1787	1	260	260	NUM
ftr-337	1787	2	.	.	PUNCT
ftr-337	1787	3	historic	historic	ADJ
ftr-337	1787	4	boardwalk	boardwalk	NOUN
ftr-337	1787	5	,	,	PUNCT
ftr-337	1787	6	136	136	NUM
ftr-337	1787	7	t.c	t.c	NOUN
ftr-337	1787	8	.	.	PUNCT
ftr-337	1788	1	at	at	ADP
ftr-337	1788	2	25	25	NUM
ftr-337	1788	3	.	.	PUNCT
ftr-337	1789	1	the	the	DET
ftr-337	1789	2	irs	irs	PROPN
ftr-337	1789	3	,	,	PUNCT
ftr-337	1789	4	of	of	ADP
ftr-337	1789	5	course	course	NOUN
ftr-337	1789	6	,	,	PUNCT
ftr-337	1789	7	had	have	AUX
ftr-337	1789	8	disallowed	disallow	VERB
ftr-337	1789	9	the	the	DET
ftr-337	1789	10	claimed	claim	VERB
ftr-337	1789	11	tax	tax	NOUN
ftr-337	1789	12	credits	credit	NOUN
ftr-337	1789	13	in	in	ADP
ftr-337	1789	14	their	their	PRON
ftr-337	1789	15	entirety	entirety	NOUN
ftr-337	1789	16	on	on	ADP
ftr-337	1789	17	the	the	DET
ftr-337	1789	18	basis	basis	NOUN
ftr-337	1789	19	that	that	SCONJ
ftr-337	1789	20	the	the	DET
ftr-337	1789	21	transaction	transaction	NOUN
ftr-337	1789	22	constituted	constitute	VERB
ftr-337	1789	23	an	an	DET
ftr-337	1789	24	impermissible	impermissible	ADJ
ftr-337	1789	25	attempt	attempt	NOUN
ftr-337	1789	26	to	to	PART
ftr-337	1789	27	purchase	purchase	VERB
ftr-337	1789	28	the	the	DET
ftr-337	1789	29	tax	tax	NOUN
ftr-337	1789	30	credits	credit	NOUN
ftr-337	1789	31	.	.	PUNCT
ftr-337	1790	1	261	261	NUM
ftr-337	1790	2	.	.	PUNCT
ftr-337	1791	1	i	i	PRON
ftr-337	1791	2	d.	d.	PROPN
ftr-337	1791	3	at	at	ADP
ftr-337	1791	4	30	30	NUM
ftr-337	1791	5	.	.	PUNCT
ftr-337	1792	1	262	262	NUM
ftr-337	1792	2	.	.	PUNCT
ftr-337	1793	1	i	i	PRON
ftr-337	1793	2	d.	d.	PROPN
ftr-337	1793	3	of	of	ADP
ftr-337	1793	4	course	course	ADV
ftr-337	1793	5	,	,	PUNCT
ftr-337	1793	6	if	if	SCONJ
ftr-337	1793	7	true	true	ADJ
ftr-337	1793	8	,	,	PUNCT
ftr-337	1793	9	this	this	PRON
ftr-337	1793	10	cuts	cut	VERB
ftr-337	1793	11	both	both	DET
ftr-337	1793	12	ways	way	NOUN
ftr-337	1793	13	.	.	PUNCT
ftr-337	1794	1	263	263	NUM
ftr-337	1794	2	.	.	PUNCT
ftr-337	1795	1	i	i	PRON
ftr-337	1795	2	d.	d.	PROPN
ftr-337	1795	3	at	at	ADP
ftr-337	1795	4	33	33	NUM
ftr-337	1795	5	.	.	PUNCT
ftr-337	1796	1	interestingly	interestingly	ADV
ftr-337	1796	2	,	,	PUNCT
ftr-337	1796	3	the	the	DET
ftr-337	1796	4	original	original	ADJ
ftr-337	1796	5	rationale	rationale	NOUN
ftr-337	1796	6	for	for	ADP
ftr-337	1796	7	a	a	DET
ftr-337	1796	8	recapture	recapture	NOUN
ftr-337	1796	9	rule	rule	NOUN
ftr-337	1796	10	was	be	AUX
ftr-337	1796	11	to	to	PART
ftr-337	1796	12	prevent	prevent	VERB
ftr-337	1796	13	taxpayers	taxpayer	NOUN
ftr-337	1796	14	from	from	ADP
ftr-337	1796	15	“	"	PUNCT
ftr-337	1796	16	churning	churn	VERB
ftr-337	1796	17	”	"	PUNCT
ftr-337	1796	18	—	—	PUNCT
ftr-337	1796	19	selling	sell	VERB
ftr-337	1796	20	after	after	SCONJ
ftr-337	1796	21	the	the	DET
ftr-337	1796	22	credit	credit	NOUN
ftr-337	1796	23	is	be	AUX
ftr-337	1796	24	generated	generate	VERB
ftr-337	1796	25	and	and	CCONJ
ftr-337	1796	26	using	use	VERB
ftr-337	1796	27	the	the	DET
ftr-337	1796	28	proceeds	proceed	NOUN
ftr-337	1796	29	to	to	PART
ftr-337	1796	30	make	make	VERB
ftr-337	1796	31	an	an	DET
ftr-337	1796	32	additional	additional	ADJ
ftr-337	1796	33	investment	investment	NOUN
ftr-337	1796	34	qualifying	qualify	VERB
ftr-337	1796	35	for	for	ADP
ftr-337	1796	36	a	a	DET
ftr-337	1796	37	tax	tax	NOUN
ftr-337	1796	38	credit	credit	NOUN
ftr-337	1796	39	.	.	PUNCT
ftr-337	1797	1	the	the	DET
ftr-337	1797	2	focus	focus	NOUN
ftr-337	1797	3	was	be	AUX
ftr-337	1797	4	not	not	PART
ftr-337	1797	5	on	on	ADP
ftr-337	1797	6	“	"	PUNCT
ftr-337	1797	7	repurchases	repurchase	NOUN
ftr-337	1797	8	”	"	PUNCT
ftr-337	1797	9	by	by	ADP
ftr-337	1797	10	other	other	ADJ
ftr-337	1797	11	parties	party	NOUN
ftr-337	1797	12	to	to	ADP
ftr-337	1797	13	the	the	DET
ftr-337	1797	14	transaction	transaction	NOUN
ftr-337	1797	15	.	.	PUNCT
ftr-337	1798	1	see	see	VERB
ftr-337	1798	2	supra	supra	PROPN
ftr-337	1798	3	note	note	PROPN
ftr-337	1798	4	39	39	NUM
ftr-337	1798	5	and	and	CCONJ
ftr-337	1798	6	accompanying	accompany	VERB
ftr-337	1798	7	text	text	NOUN
ftr-337	1798	8	.	.	PUNCT
ftr-337	1799	1	264	264	X
ftr-337	1799	2	.	.	PUNCT
ftr-337	1799	3	historic	historic	ADJ
ftr-337	1799	4	boardwalk	boardwalk	NOUN
ftr-337	1799	5	,	,	PUNCT
ftr-337	1799	6	136	136	NUM
ftr-337	1799	7	t.c	t.c	NOUN
ftr-337	1799	8	.	.	PUNCT
ftr-337	1800	1	at	at	ADP
ftr-337	1800	2	34–37	34–37	NUM
ftr-337	1800	3	.	.	PUNCT
ftr-337	1801	1	regulations	regulation	NOUN
ftr-337	1801	2	section	section	VERB
ftr-337	1801	3	1.701	1.701	NUM
ftr-337	1801	4	-	-	SYM
ftr-337	1801	5	2(b	2(b	NUM
ftr-337	1801	6	)	)	PUNCT
ftr-337	1801	7	gives	give	VERB
ftr-337	1801	8	the	the	DET
ftr-337	1801	9	commissioner	commissioner	NOUN
ftr-337	1801	10	the	the	DET
ftr-337	1801	11	authority	authority	NOUN
ftr-337	1801	12	to	to	PART
ftr-337	1801	13	recast	recast	VERB
ftr-337	1801	14	transactions	transaction	NOUN
ftr-337	1801	15	for	for	ADP
ftr-337	1801	16	federal	federal	ADJ
ftr-337	1801	17	income	income	NOUN
ftr-337	1801	18	tax	tax	NOUN
ftr-337	1801	19	700	700	NUM
ftr-337	1801	20	florida	florida	PROPN
ftr-337	1801	21	tax	tax	NOUN
ftr-337	1801	22	review	review	NOUN
ftr-337	1801	23	[	[	X
ftr-337	1801	24	vol.12:9	vol.12:9	NOUN
ftr-337	1801	25	of	of	ADP
ftr-337	1801	26	regulations	regulation	NOUN
ftr-337	1801	27	section	section	VERB
ftr-337	1801	28	1.701	1.701	NUM
ftr-337	1801	29	-	-	SYM
ftr-337	1801	30	2(d	2(d	NUM
ftr-337	1801	31	)	)	PUNCT
ftr-337	1801	32	,	,	PUNCT
ftr-337	1801	33	dealing	deal	VERB
ftr-337	1801	34	with	with	ADP
ftr-337	1801	35	an	an	DET
ftr-337	1801	36	allocation	allocation	NOUN
ftr-337	1801	37	of	of	ADP
ftr-337	1801	38	low	low	ADJ
ftr-337	1801	39	-	-	PUNCT
ftr-337	1801	40	income	income	NOUN
ftr-337	1801	41	housing	housing	NOUN
ftr-337	1801	42	tax	tax	NOUN
ftr-337	1801	43	credits	credit	NOUN
ftr-337	1801	44	(	(	PUNCT
ftr-337	1801	45	rejecting	reject	VERB
ftr-337	1801	46	the	the	DET
ftr-337	1801	47	irs	irs	PROPN
ftr-337	1801	48	’s	’s	PART
ftr-337	1801	49	attempt	attempt	NOUN
ftr-337	1801	50	to	to	PART
ftr-337	1801	51	distinguish	distinguish	VERB
ftr-337	1801	52	the	the	DET
ftr-337	1801	53	example	example	NOUN
ftr-337	1801	54	either	either	CCONJ
ftr-337	1801	55	factually	factually	ADV
ftr-337	1801	56	or	or	CCONJ
ftr-337	1801	57	based	base	VERB
ftr-337	1801	58	on	on	ADP
ftr-337	1801	59	the	the	DET
ftr-337	1801	60	fact	fact	NOUN
ftr-337	1801	61	that	that	SCONJ
ftr-337	1801	62	section	section	NOUN
ftr-337	1801	63	42	42	NUM
ftr-337	1801	64	does	do	AUX
ftr-337	1801	65	not	not	PART
ftr-337	1801	66	require	require	VERB
ftr-337	1801	67	a	a	DET
ftr-337	1801	68	pre	pre	ADJ
ftr-337	1801	69	-	-	ADJ
ftr-337	1801	70	tax	tax	ADJ
ftr-337	1801	71	profit	profit	NOUN
ftr-337	1801	72	motive	motive	NOUN
ftr-337	1801	73	)	)	PUNCT
ftr-337	1801	74	and	and	CCONJ
ftr-337	1801	75	congressional	congressional	ADJ
ftr-337	1801	76	intent	intent	NOUN
ftr-337	1801	77	:	:	PUNCT
ftr-337	1801	78	purposes	purpose	NOUN
ftr-337	1801	79	if	if	SCONJ
ftr-337	1801	80	a	a	DET
ftr-337	1801	81	partnership	partnership	NOUN
ftr-337	1801	82	is	be	AUX
ftr-337	1801	83	formed	form	VERB
ftr-337	1801	84	or	or	CCONJ
ftr-337	1801	85	availed	avail	VERB
ftr-337	1801	86	of	of	ADP
ftr-337	1801	87	in	in	ADP
ftr-337	1801	88	connection	connection	NOUN
ftr-337	1801	89	with	with	ADP
ftr-337	1801	90	a	a	DET
ftr-337	1801	91	transaction	transaction	NOUN
ftr-337	1801	92	a	a	DET
ftr-337	1801	93	principal	principal	ADJ
ftr-337	1801	94	purpose	purpose	NOUN
ftr-337	1801	95	of	of	ADP
ftr-337	1801	96	which	which	PRON
ftr-337	1801	97	is	be	AUX
ftr-337	1801	98	to	to	PART
ftr-337	1801	99	reduce	reduce	VERB
ftr-337	1801	100	substantially	substantially	ADV
ftr-337	1801	101	the	the	DET
ftr-337	1801	102	present	present	ADJ
ftr-337	1801	103	value	value	NOUN
ftr-337	1801	104	of	of	ADP
ftr-337	1801	105	the	the	DET
ftr-337	1801	106	partners	partner	NOUN
ftr-337	1801	107	’	'	PUNCT
ftr-337	1801	108	aggregate	aggregate	ADJ
ftr-337	1801	109	federal	federal	ADJ
ftr-337	1801	110	income	income	NOUN
ftr-337	1801	111	tax	tax	NOUN
ftr-337	1801	112	liability	liability	NOUN
ftr-337	1801	113	in	in	ADP
ftr-337	1801	114	a	a	DET
ftr-337	1801	115	manner	manner	NOUN
ftr-337	1801	116	that	that	PRON
ftr-337	1801	117	is	be	AUX
ftr-337	1801	118	inconsistent	inconsistent	ADJ
ftr-337	1801	119	with	with	ADP
ftr-337	1801	120	subchapter	subchapter	NOUN
ftr-337	1801	121	k.	k.	PROPN
ftr-337	1801	122	regulations	regulations	PROPN
ftr-337	1801	123	section	section	VERB
ftr-337	1801	124	1.701	1.701	NUM
ftr-337	1801	125	-	-	SYM
ftr-337	1801	126	2(a	2(a	NUM
ftr-337	1801	127	)	)	PUNCT
ftr-337	1801	128	provides	provide	VERB
ftr-337	1801	129	that	that	SCONJ
ftr-337	1801	130	the	the	DET
ftr-337	1801	131	following	follow	VERB
ftr-337	1801	132	requirements	requirement	NOUN
ftr-337	1801	133	are	be	AUX
ftr-337	1801	134	implicit	implicit	ADJ
ftr-337	1801	135	in	in	ADP
ftr-337	1801	136	the	the	DET
ftr-337	1801	137	intent	intent	NOUN
ftr-337	1801	138	of	of	ADP
ftr-337	1801	139	subchapter	subchapter	NOUN
ftr-337	1801	140	k	k	PROPN
ftr-337	1801	141	(	(	PUNCT
ftr-337	1801	142	paraphrasing	paraphrasing	NOUN
ftr-337	1801	143	):	):	PUNCT
ftr-337	1801	144	(	(	PUNCT
ftr-337	1801	145	1	1	X
ftr-337	1801	146	)	)	PUNCT
ftr-337	1801	147	the	the	DET
ftr-337	1801	148	partnership	partnership	NOUN
ftr-337	1801	149	must	must	AUX
ftr-337	1801	150	be	be	AUX
ftr-337	1801	151	bona	bona	ADJ
ftr-337	1801	152	fide	fide	ADJ
ftr-337	1801	153	and	and	CCONJ
ftr-337	1801	154	each	each	DET
ftr-337	1801	155	partnership	partnership	NOUN
ftr-337	1801	156	transaction	transaction	NOUN
ftr-337	1801	157	or	or	CCONJ
ftr-337	1801	158	series	series	NOUN
ftr-337	1801	159	of	of	ADP
ftr-337	1801	160	related	related	ADJ
ftr-337	1801	161	transactions	transaction	NOUN
ftr-337	1801	162	must	must	AUX
ftr-337	1801	163	be	be	AUX
ftr-337	1801	164	entered	enter	VERB
ftr-337	1801	165	into	into	ADP
ftr-337	1801	166	for	for	ADP
ftr-337	1801	167	a	a	DET
ftr-337	1801	168	substantial	substantial	ADJ
ftr-337	1801	169	business	business	NOUN
ftr-337	1801	170	purpose	purpose	NOUN
ftr-337	1801	171	;	;	PUNCT
ftr-337	1801	172	(	(	PUNCT
ftr-337	1801	173	2	2	X
ftr-337	1801	174	)	)	PUNCT
ftr-337	1801	175	the	the	DET
ftr-337	1801	176	form	form	NOUN
ftr-337	1801	177	of	of	ADP
ftr-337	1801	178	each	each	DET
ftr-337	1801	179	partnership	partnership	NOUN
ftr-337	1801	180	transaction	transaction	NOUN
ftr-337	1801	181	must	must	AUX
ftr-337	1801	182	be	be	AUX
ftr-337	1801	183	respected	respect	VERB
ftr-337	1801	184	under	under	ADP
ftr-337	1801	185	substance	substance	NOUN
ftr-337	1801	186	over	over	ADP
ftr-337	1801	187	form	form	NOUN
ftr-337	1801	188	principles	principle	NOUN
ftr-337	1801	189	;	;	PUNCT
ftr-337	1801	190	and	and	CCONJ
ftr-337	1801	191	(	(	PUNCT
ftr-337	1801	192	3	3	X
ftr-337	1801	193	)	)	PUNCT
ftr-337	1801	194	the	the	DET
ftr-337	1801	195	tax	tax	NOUN
ftr-337	1801	196	consequences	consequence	NOUN
ftr-337	1801	197	under	under	ADP
ftr-337	1801	198	subchapter	subchapter	NOUN
ftr-337	1801	199	k	k	PROPN
ftr-337	1801	200	to	to	ADP
ftr-337	1801	201	each	each	DET
ftr-337	1801	202	partner	partner	NOUN
ftr-337	1801	203	of	of	ADP
ftr-337	1801	204	partnership	partnership	NOUN
ftr-337	1801	205	operations	operation	NOUN
ftr-337	1801	206	and	and	CCONJ
ftr-337	1801	207	of	of	ADP
ftr-337	1801	208	transactions	transaction	NOUN
ftr-337	1801	209	between	between	ADP
ftr-337	1801	210	the	the	DET
ftr-337	1801	211	partner	partner	NOUN
ftr-337	1801	212	and	and	CCONJ
ftr-337	1801	213	the	the	DET
ftr-337	1801	214	partnership	partnership	NOUN
ftr-337	1801	215	must	must	AUX
ftr-337	1801	216	accurately	accurately	ADV
ftr-337	1801	217	reflect	reflect	VERB
ftr-337	1801	218	the	the	DET
ftr-337	1801	219	partners	partner	NOUN
ftr-337	1801	220	’	'	PUNCT
ftr-337	1801	221	economic	economic	ADJ
ftr-337	1801	222	agreement	agreement	NOUN
ftr-337	1801	223	and	and	CCONJ
ftr-337	1801	224	clearly	clearly	ADV
ftr-337	1801	225	reflect	reflect	VERB
ftr-337	1801	226	the	the	DET
ftr-337	1801	227	partner	partner	NOUN
ftr-337	1801	228	’s	’s	PART
ftr-337	1801	229	income	income	NOUN
ftr-337	1801	230	.	.	PUNCT
ftr-337	1802	1	regulations	regulation	NOUN
ftr-337	1802	2	section	section	VERB
ftr-337	1802	3	1.701	1.701	NUM
ftr-337	1802	4	-	-	SYM
ftr-337	1802	5	2(a)(3	2(a)(3	NUM
ftr-337	1802	6	)	)	PUNCT
ftr-337	1802	7	notes	note	VERB
ftr-337	1802	8	certain	certain	ADJ
ftr-337	1802	9	provisions	provision	NOUN
ftr-337	1802	10	of	of	ADP
ftr-337	1802	11	subchapter	subchapter	NOUN
ftr-337	1802	12	k	k	PROPN
ftr-337	1802	13	adopted	adopt	VERB
ftr-337	1802	14	for	for	ADP
ftr-337	1802	15	reasons	reason	NOUN
ftr-337	1802	16	of	of	ADP
ftr-337	1802	17	administrative	administrative	ADJ
ftr-337	1802	18	convenience	convenience	NOUN
ftr-337	1802	19	or	or	CCONJ
ftr-337	1802	20	to	to	PART
ftr-337	1802	21	promote	promote	VERB
ftr-337	1802	22	certain	certain	ADJ
ftr-337	1802	23	policy	policy	NOUN
ftr-337	1802	24	objectives	objective	NOUN
ftr-337	1802	25	(	(	PUNCT
ftr-337	1802	26	“	"	PUNCT
ftr-337	1802	27	special	special	ADJ
ftr-337	1802	28	provisions	provision	NOUN
ftr-337	1802	29	”	"	PUNCT
ftr-337	1802	30	)	)	PUNCT
ftr-337	1802	31	the	the	DET
ftr-337	1802	32	application	application	NOUN
ftr-337	1802	33	of	of	ADP
ftr-337	1802	34	which	which	PRON
ftr-337	1802	35	may	may	AUX
ftr-337	1802	36	produce	produce	VERB
ftr-337	1802	37	results	result	NOUN
ftr-337	1802	38	inconsistent	inconsistent	ADJ
ftr-337	1802	39	with	with	ADP
ftr-337	1802	40	the	the	DET
ftr-337	1802	41	clear	clear	ADJ
ftr-337	1802	42	reflection	reflection	NOUN
ftr-337	1802	43	of	of	ADP
ftr-337	1802	44	income	income	NOUN
ftr-337	1802	45	requirement	requirement	NOUN
ftr-337	1802	46	,	,	PUNCT
ftr-337	1802	47	and	and	CCONJ
ftr-337	1802	48	provides	provide	VERB
ftr-337	1802	49	that	that	SCONJ
ftr-337	1802	50	if	if	SCONJ
ftr-337	1802	51	a	a	DET
ftr-337	1802	52	transaction	transaction	NOUN
ftr-337	1802	53	satisfies	satisfy	VERB
ftr-337	1802	54	requirements	requirement	NOUN
ftr-337	1802	55	(	(	PUNCT
ftr-337	1802	56	1	1	NUM
ftr-337	1802	57	)	)	PUNCT
ftr-337	1802	58	and	and	CCONJ
ftr-337	1802	59	(	(	PUNCT
ftr-337	1802	60	2	2	NUM
ftr-337	1802	61	)	)	PUNCT
ftr-337	1802	62	,	,	PUNCT
ftr-337	1802	63	the	the	DET
ftr-337	1802	64	clear	clear	ADJ
ftr-337	1802	65	reflection	reflection	NOUN
ftr-337	1802	66	of	of	ADP
ftr-337	1802	67	income	income	NOUN
ftr-337	1802	68	requirement	requirement	NOUN
ftr-337	1802	69	will	will	AUX
ftr-337	1802	70	be	be	AUX
ftr-337	1802	71	treated	treat	VERB
ftr-337	1802	72	as	as	ADP
ftr-337	1802	73	satisfied	satisfied	ADJ
ftr-337	1802	74	to	to	ADP
ftr-337	1802	75	the	the	DET
ftr-337	1802	76	extent	extent	NOUN
ftr-337	1802	77	that	that	SCONJ
ftr-337	1802	78	the	the	DET
ftr-337	1802	79	application	application	NOUN
ftr-337	1802	80	of	of	ADP
ftr-337	1802	81	such	such	DET
ftr-337	1802	82	a	a	DET
ftr-337	1802	83	special	special	ADJ
ftr-337	1802	84	provision	provision	NOUN
ftr-337	1802	85	to	to	ADP
ftr-337	1802	86	the	the	DET
ftr-337	1802	87	transaction	transaction	NOUN
ftr-337	1802	88	and	and	CCONJ
ftr-337	1802	89	the	the	DET
ftr-337	1802	90	ultimate	ultimate	ADJ
ftr-337	1802	91	tax	tax	NOUN
ftr-337	1802	92	results	result	NOUN
ftr-337	1802	93	,	,	PUNCT
ftr-337	1802	94	taking	take	VERB
ftr-337	1802	95	into	into	ADP
ftr-337	1802	96	account	account	NOUN
ftr-337	1802	97	all	all	DET
ftr-337	1802	98	the	the	DET
ftr-337	1802	99	relevant	relevant	ADJ
ftr-337	1802	100	facts	fact	NOUN
ftr-337	1802	101	and	and	CCONJ
ftr-337	1802	102	circumstances	circumstance	NOUN
ftr-337	1802	103	,	,	PUNCT
ftr-337	1802	104	are	be	AUX
ftr-337	1802	105	clearly	clearly	ADV
ftr-337	1802	106	contemplated	contemplate	VERB
ftr-337	1802	107	by	by	ADP
ftr-337	1802	108	the	the	DET
ftr-337	1802	109	special	special	ADJ
ftr-337	1802	110	provision	provision	NOUN
ftr-337	1802	111	(	(	PUNCT
ftr-337	1802	112	citing	cite	VERB
ftr-337	1802	113	,	,	PUNCT
ftr-337	1802	114	among	among	ADP
ftr-337	1802	115	others	other	NOUN
ftr-337	1802	116	,	,	PUNCT
ftr-337	1802	117	example	example	NOUN
ftr-337	1802	118	6	6	NUM
ftr-337	1802	119	of	of	ADP
ftr-337	1802	120	regulations	regulation	NOUN
ftr-337	1802	121	section	section	NOUN
ftr-337	1802	122	1.701	1.701	NUM
ftr-337	1802	123	-	-	SYM
ftr-337	1802	124	2(d	2(d	NUM
ftr-337	1802	125	)	)	PUNCT
ftr-337	1802	126	(	(	PUNCT
ftr-337	1802	127	as	as	ADP
ftr-337	1802	128	an	an	DET
ftr-337	1802	129	illustration	illustration	NOUN
ftr-337	1802	130	of	of	ADP
ftr-337	1802	131	the	the	DET
ftr-337	1802	132	application	application	NOUN
ftr-337	1802	133	of	of	ADP
ftr-337	1802	134	the	the	DET
ftr-337	1802	135	“	"	PUNCT
ftr-337	1802	136	value	value	NOUN
ftr-337	1802	137	equals	equal	VERB
ftr-337	1802	138	basis	basis	NOUN
ftr-337	1802	139	rule	rule	NOUN
ftr-337	1802	140	”	"	PUNCT
ftr-337	1802	141	of	of	ADP
ftr-337	1802	142	regulations	regulation	NOUN
ftr-337	1802	143	section	section	VERB
ftr-337	1802	144	1.704	1.704	NUM
ftr-337	1802	145	-	-	SYM
ftr-337	1802	146	1(b)(2)(iii)(c	1(b)(2)(iii)(c	NUM
ftr-337	1802	147	)	)	PUNCT
ftr-337	1802	148	)	)	PUNCT
ftr-337	1802	149	.	.	PUNCT
ftr-337	1803	1	the	the	DET
ftr-337	1803	2	regulations	regulation	NOUN
ftr-337	1803	3	provision	provision	NOUN
ftr-337	1803	4	states	state	VERB
ftr-337	1803	5	that	that	SCONJ
ftr-337	1803	6	the	the	DET
ftr-337	1803	7	determination	determination	NOUN
ftr-337	1803	8	of	of	ADP
ftr-337	1803	9	whether	whether	SCONJ
ftr-337	1803	10	a	a	DET
ftr-337	1803	11	transaction	transaction	NOUN
ftr-337	1803	12	involving	involve	VERB
ftr-337	1803	13	a	a	DET
ftr-337	1803	14	partnership	partnership	NOUN
ftr-337	1803	15	ought	ought	AUX
ftr-337	1803	16	to	to	PART
ftr-337	1803	17	be	be	AUX
ftr-337	1803	18	recast	recast	VERB
ftr-337	1803	19	is	be	AUX
ftr-337	1803	20	made	make	VERB
ftr-337	1803	21	with	with	ADP
ftr-337	1803	22	consideration	consideration	NOUN
ftr-337	1803	23	given	give	VERB
ftr-337	1803	24	to	to	ADP
ftr-337	1803	25	the	the	DET
ftr-337	1803	26	statutory	statutory	ADJ
ftr-337	1803	27	provision	provision	NOUN
ftr-337	1803	28	giving	give	VERB
ftr-337	1803	29	rise	rise	NOUN
ftr-337	1803	30	to	to	ADP
ftr-337	1803	31	the	the	DET
ftr-337	1803	32	tax	tax	NOUN
ftr-337	1803	33	benefits	benefit	NOUN
ftr-337	1803	34	and	and	CCONJ
ftr-337	1803	35	all	all	DET
ftr-337	1803	36	pertinent	pertinent	ADJ
ftr-337	1803	37	facts	fact	NOUN
ftr-337	1803	38	and	and	CCONJ
ftr-337	1803	39	circumstances	circumstance	NOUN
ftr-337	1803	40	.	.	PUNCT
ftr-337	1804	1	regulations	regulation	NOUN
ftr-337	1804	2	section	section	VERB
ftr-337	1804	3	1.701	1.701	NUM
ftr-337	1804	4	-	-	SYM
ftr-337	1804	5	2(c	2(c	NUM
ftr-337	1804	6	)	)	PUNCT
ftr-337	1804	7	provides	provide	VERB
ftr-337	1804	8	a	a	DET
ftr-337	1804	9	nonexclusive	nonexclusive	ADJ
ftr-337	1804	10	list	list	NOUN
ftr-337	1804	11	of	of	ADP
ftr-337	1804	12	factors	factor	NOUN
ftr-337	1804	13	to	to	PART
ftr-337	1804	14	be	be	AUX
ftr-337	1804	15	considered	consider	VERB
ftr-337	1804	16	,	,	PUNCT
ftr-337	1804	17	including	include	VERB
ftr-337	1804	18	whether	whether	SCONJ
ftr-337	1804	19	:	:	PUNCT
ftr-337	1804	20	(	(	PUNCT
ftr-337	1804	21	1	1	X
ftr-337	1804	22	)	)	PUNCT
ftr-337	1804	23	the	the	DET
ftr-337	1804	24	present	present	ADJ
ftr-337	1804	25	value	value	NOUN
ftr-337	1804	26	of	of	ADP
ftr-337	1804	27	the	the	DET
ftr-337	1804	28	partners	partner	NOUN
ftr-337	1804	29	’	'	PUNCT
ftr-337	1804	30	aggregate	aggregate	ADJ
ftr-337	1804	31	federal	federal	ADJ
ftr-337	1804	32	tax	tax	NOUN
ftr-337	1804	33	liability	liability	NOUN
ftr-337	1804	34	is	be	AUX
ftr-337	1804	35	substantially	substantially	ADV
ftr-337	1804	36	less	less	ADJ
ftr-337	1804	37	than	than	SCONJ
ftr-337	1804	38	had	have	VERB
ftr-337	1804	39	the	the	DET
ftr-337	1804	40	partners	partner	NOUN
ftr-337	1804	41	owned	own	VERB
ftr-337	1804	42	the	the	DET
ftr-337	1804	43	partnership	partnership	NOUN
ftr-337	1804	44	’s	’s	PART
ftr-337	1804	45	assets	asset	NOUN
ftr-337	1804	46	and	and	CCONJ
ftr-337	1804	47	conducted	conduct	VERB
ftr-337	1804	48	the	the	DET
ftr-337	1804	49	partnership	partnership	NOUN
ftr-337	1804	50	’s	’s	PART
ftr-337	1804	51	activities	activity	NOUN
ftr-337	1804	52	directly	directly	ADV
ftr-337	1804	53	;	;	PUNCT
ftr-337	1804	54	(	(	PUNCT
ftr-337	1804	55	2	2	X
ftr-337	1804	56	)	)	PUNCT
ftr-337	1804	57	one	one	NUM
ftr-337	1804	58	or	or	CCONJ
ftr-337	1804	59	more	more	ADJ
ftr-337	1804	60	partners	partner	NOUN
ftr-337	1804	61	who	who	PRON
ftr-337	1804	62	are	be	AUX
ftr-337	1804	63	necessary	necessary	ADJ
ftr-337	1804	64	to	to	PART
ftr-337	1804	65	achieve	achieve	VERB
ftr-337	1804	66	the	the	DET
ftr-337	1804	67	claimed	claim	VERB
ftr-337	1804	68	tax	tax	NOUN
ftr-337	1804	69	results	result	NOUN
ftr-337	1804	70	either	either	CCONJ
ftr-337	1804	71	have	have	VERB
ftr-337	1804	72	a	a	DET
ftr-337	1804	73	nominal	nominal	ADJ
ftr-337	1804	74	interest	interest	NOUN
ftr-337	1804	75	in	in	ADP
ftr-337	1804	76	the	the	DET
ftr-337	1804	77	partnership	partnership	NOUN
ftr-337	1804	78	,	,	PUNCT
ftr-337	1804	79	are	be	AUX
ftr-337	1804	80	substantially	substantially	ADV
ftr-337	1804	81	protected	protect	VERB
ftr-337	1804	82	from	from	ADP
ftr-337	1804	83	any	any	DET
ftr-337	1804	84	risk	risk	NOUN
ftr-337	1804	85	of	of	ADP
ftr-337	1804	86	loss	loss	NOUN
ftr-337	1804	87	from	from	ADP
ftr-337	1804	88	the	the	DET
ftr-337	1804	89	partnership	partnership	NOUN
ftr-337	1804	90	’s	’s	PART
ftr-337	1804	91	activities	activity	NOUN
ftr-337	1804	92	,	,	PUNCT
ftr-337	1804	93	or	or	CCONJ
ftr-337	1804	94	have	have	VERB
ftr-337	1804	95	little	little	ADJ
ftr-337	1804	96	or	or	CCONJ
ftr-337	1804	97	no	no	PRON
ftr-337	1804	98	participation	participation	NOUN
ftr-337	1804	99	in	in	ADP
ftr-337	1804	100	the	the	DET
ftr-337	1804	101	profits	profit	NOUN
ftr-337	1804	102	from	from	ADP
ftr-337	1804	103	the	the	DET
ftr-337	1804	104	partnership	partnership	NOUN
ftr-337	1804	105	’s	’s	PART
ftr-337	1804	106	activities	activity	NOUN
ftr-337	1804	107	other	other	ADJ
ftr-337	1804	108	than	than	ADP
ftr-337	1804	109	a	a	DET
ftr-337	1804	110	preferred	preferred	ADJ
ftr-337	1804	111	return	return	NOUN
ftr-337	1804	112	that	that	PRON
ftr-337	1804	113	is	be	AUX
ftr-337	1804	114	in	in	ADP
ftr-337	1804	115	the	the	DET
ftr-337	1804	116	nature	nature	NOUN
ftr-337	1804	117	of	of	ADP
ftr-337	1804	118	a	a	DET
ftr-337	1804	119	payment	payment	NOUN
ftr-337	1804	120	for	for	ADP
ftr-337	1804	121	the	the	DET
ftr-337	1804	122	use	use	NOUN
ftr-337	1804	123	of	of	ADP
ftr-337	1804	124	capital	capital	NOUN
ftr-337	1804	125	;	;	PUNCT
ftr-337	1804	126	(	(	PUNCT
ftr-337	1804	127	3	3	X
ftr-337	1804	128	)	)	PUNCT
ftr-337	1804	129	partnership	partnership	NOUN
ftr-337	1804	130	items	item	NOUN
ftr-337	1804	131	are	be	AUX
ftr-337	1804	132	allocated	allocate	VERB
ftr-337	1804	133	in	in	ADP
ftr-337	1804	134	compliance	compliance	NOUN
ftr-337	1804	135	with	with	ADP
ftr-337	1804	136	the	the	DET
ftr-337	1804	137	literal	literal	ADJ
ftr-337	1804	138	language	language	NOUN
ftr-337	1804	139	of	of	ADP
ftr-337	1804	140	regulations	regulation	NOUN
ftr-337	1804	141	sections	section	NOUN
ftr-337	1804	142	1.704	1.704	NUM
ftr-337	1804	143	-	-	SYM
ftr-337	1804	144	1	1	NUM
ftr-337	1804	145	and	and	CCONJ
ftr-337	1804	146	1.704	1.704	NUM
ftr-337	1804	147	-	-	SYM
ftr-337	1804	148	2	2	NUM
ftr-337	1804	149	,	,	PUNCT
ftr-337	1804	150	but	but	CCONJ
ftr-337	1804	151	with	with	ADP
ftr-337	1804	152	results	result	NOUN
ftr-337	1804	153	that	that	PRON
ftr-337	1804	154	are	be	AUX
ftr-337	1804	155	inconsistent	inconsistent	ADJ
ftr-337	1804	156	with	with	ADP
ftr-337	1804	157	the	the	DET
ftr-337	1804	158	purpose	purpose	NOUN
ftr-337	1804	159	of	of	ADP
ftr-337	1804	160	section	section	NOUN
ftr-337	1804	161	704(b	704(b	PROPN
ftr-337	1804	162	)	)	PUNCT
ftr-337	1804	163	and	and	CCONJ
ftr-337	1804	164	those	those	DET
ftr-337	1804	165	regulations	regulation	NOUN
ftr-337	1804	166	;	;	PUNCT
ftr-337	1804	167	or	or	CCONJ
ftr-337	1804	168	(	(	PUNCT
ftr-337	1804	169	4	4	X
ftr-337	1804	170	)	)	PUNCT
ftr-337	1804	171	the	the	DET
ftr-337	1804	172	benefits	benefit	NOUN
ftr-337	1804	173	and	and	CCONJ
ftr-337	1804	174	burdens	burden	NOUN
ftr-337	1804	175	of	of	ADP
ftr-337	1804	176	ownership	ownership	NOUN
ftr-337	1804	177	of	of	ADP
ftr-337	1804	178	property	property	NOUN
ftr-337	1804	179	nominally	nominally	ADV
ftr-337	1804	180	contributed	contribute	VERB
ftr-337	1804	181	to	to	ADP
ftr-337	1804	182	the	the	DET
ftr-337	1804	183	partnership	partnership	NOUN
ftr-337	1804	184	are	be	AUX
ftr-337	1804	185	in	in	ADP
ftr-337	1804	186	substantial	substantial	ADJ
ftr-337	1804	187	part	part	NOUN
ftr-337	1804	188	retained	retain	VERB
ftr-337	1804	189	(	(	PUNCT
ftr-337	1804	190	directly	directly	ADV
ftr-337	1804	191	or	or	CCONJ
ftr-337	1804	192	indirectly	indirectly	ADV
ftr-337	1804	193	)	)	PUNCT
ftr-337	1804	194	by	by	ADP
ftr-337	1804	195	the	the	DET
ftr-337	1804	196	contributing	contribute	VERB
ftr-337	1804	197	partner	partner	NOUN
ftr-337	1804	198	(	(	PUNCT
ftr-337	1804	199	or	or	CCONJ
ftr-337	1804	200	a	a	DET
ftr-337	1804	201	related	related	ADJ
ftr-337	1804	202	party	party	NOUN
ftr-337	1804	203	)	)	PUNCT
ftr-337	1804	204	.	.	PUNCT
ftr-337	1805	1	2012	2012	NUM
ftr-337	1805	2	]	]	PUNCT
ftr-337	1805	3	monetization	monetization	NOUN
ftr-337	1805	4	of	of	ADP
ftr-337	1805	5	business	business	NOUN
ftr-337	1805	6	tax	tax	NOUN
ftr-337	1805	7	credits	credit	NOUN
ftr-337	1805	8	701	701	NUM
ftr-337	1805	9	although	although	SCONJ
ftr-337	1805	10	pitney	pitney	NOUN
ftr-337	1805	11	bowes	bowes	NOUN
ftr-337	1805	12	’	'	PUNCT
ftr-337	1805	13	aggregate	aggregate	ADJ
ftr-337	1805	14	tax	tax	NOUN
ftr-337	1805	15	liability	liability	NOUN
ftr-337	1805	16	was	be	AUX
ftr-337	1805	17	reduced	reduce	VERB
ftr-337	1805	18	as	as	ADP
ftr-337	1805	19	a	a	DET
ftr-337	1805	20	result	result	NOUN
ftr-337	1805	21	of	of	ADP
ftr-337	1805	22	this	this	DET
ftr-337	1805	23	transaction	transaction	NOUN
ftr-337	1805	24	,	,	PUNCT
ftr-337	1805	25	congress	congress	PROPN
ftr-337	1805	26	intended	intend	VERB
ftr-337	1805	27	to	to	PART
ftr-337	1805	28	use	use	VERB
ftr-337	1805	29	the	the	DET
ftr-337	1805	30	rehabilitation	rehabilitation	NOUN
ftr-337	1805	31	tax	tax	NOUN
ftr-337	1805	32	credit	credit	NOUN
ftr-337	1805	33	to	to	PART
ftr-337	1805	34	draw	draw	VERB
ftr-337	1805	35	private	private	ADJ
ftr-337	1805	36	investments	investment	NOUN
ftr-337	1805	37	into	into	ADP
ftr-337	1805	38	public	public	ADJ
ftr-337	1805	39	rehabilitation	rehabilitation	NOUN
ftr-337	1805	40	.	.	PUNCT
ftr-337	1806	1	further	far	ADV
ftr-337	1806	2	the	the	DET
ftr-337	1806	3	regulations	regulation	NOUN
ftr-337	1806	4	clearly	clearly	ADV
ftr-337	1806	5	contemplate	contemplate	VERB
ftr-337	1806	6	a	a	DET
ftr-337	1806	7	situation	situation	NOUN
ftr-337	1806	8	in	in	ADP
ftr-337	1806	9	which	which	PRON
ftr-337	1806	10	a	a	DET
ftr-337	1806	11	partnership	partnership	NOUN
ftr-337	1806	12	is	be	AUX
ftr-337	1806	13	used	use	VERB
ftr-337	1806	14	to	to	PART
ftr-337	1806	15	transfer	transfer	VERB
ftr-337	1806	16	valuable	valuable	ADJ
ftr-337	1806	17	tax	tax	NOUN
ftr-337	1806	18	attributes	attribute	NOUN
ftr-337	1806	19	from	from	ADP
ftr-337	1806	20	an	an	DET
ftr-337	1806	21	entity	entity	NOUN
ftr-337	1806	22	that	that	PRON
ftr-337	1806	23	can	can	AUX
ftr-337	1806	24	not	not	PART
ftr-337	1806	25	use	use	VERB
ftr-337	1806	26	them	they	PRON
ftr-337	1806	27	.	.	PUNCT
ftr-337	1806	28	.	.	PUNCT
ftr-337	1806	29	.	.	PUNCT
ftr-337	1807	1	to	to	ADP
ftr-337	1807	2	individuals	individual	NOUN
ftr-337	1807	3	who	who	PRON
ftr-337	1807	4	can	can	AUX
ftr-337	1807	5	.	.	PUNCT
ftr-337	1808	1	265	265	NUM
ftr-337	1808	2	265	265	NUM
ftr-337	1808	3	.	.	PUNCT
ftr-337	1809	1	historic	historic	ADJ
ftr-337	1809	2	boardwalk	boardwalk	NOUN
ftr-337	1809	3	,	,	PUNCT
ftr-337	1809	4	136	136	NUM
ftr-337	1809	5	t.c	t.c	NOUN
ftr-337	1809	6	.	.	PUNCT
ftr-337	1810	1	at	at	ADP
ftr-337	1810	2	37	37	NUM
ftr-337	1810	3	.	.	PUNCT
ftr-337	1811	1	regulations	regulation	NOUN
ftr-337	1811	2	section	section	VERB
ftr-337	1811	3	1.701	1.701	NUM
ftr-337	1811	4	-	-	SYM
ftr-337	1811	5	2(d	2(d	NUM
ftr-337	1811	6	)	)	PUNCT
ftr-337	1811	7	,	,	PUNCT
ftr-337	1811	8	example	example	NOUN
ftr-337	1811	9	6	6	NUM
ftr-337	1811	10	,	,	PUNCT
ftr-337	1811	11	describes	describe	VERB
ftr-337	1811	12	a	a	PRON
ftr-337	1811	13	and	and	CCONJ
ftr-337	1811	14	b	b	NOUN
ftr-337	1811	15	,	,	PUNCT
ftr-337	1811	16	high	high	ADJ
ftr-337	1811	17	-	-	PUNCT
ftr-337	1811	18	bracket	bracket	NOUN
ftr-337	1811	19	taxpayers	taxpayer	NOUN
ftr-337	1811	20	,	,	PUNCT
ftr-337	1811	21	and	and	CCONJ
ftr-337	1811	22	x	x	X
ftr-337	1811	23	,	,	PUNCT
ftr-337	1811	24	a	a	DET
ftr-337	1811	25	corporation	corporation	NOUN
ftr-337	1811	26	with	with	ADP
ftr-337	1811	27	net	net	ADJ
ftr-337	1811	28	operating	operating	NOUN
ftr-337	1811	29	loss	loss	NOUN
ftr-337	1811	30	carryforwards	carryforward	NOUN
ftr-337	1811	31	,	,	PUNCT
ftr-337	1811	32	who	who	PRON
ftr-337	1811	33	form	form	VERB
ftr-337	1811	34	a	a	DET
ftr-337	1811	35	general	general	ADJ
ftr-337	1811	36	partnership	partnership	NOUN
ftr-337	1811	37	to	to	PART
ftr-337	1811	38	own	own	VERB
ftr-337	1811	39	and	and	CCONJ
ftr-337	1811	40	operate	operate	VERB
ftr-337	1811	41	a	a	DET
ftr-337	1811	42	building	building	NOUN
ftr-337	1811	43	that	that	PRON
ftr-337	1811	44	qualifies	qualify	VERB
ftr-337	1811	45	for	for	ADP
ftr-337	1811	46	the	the	DET
ftr-337	1811	47	lihtc	lihtc	NOUN
ftr-337	1811	48	.	.	PUNCT
ftr-337	1812	1	the	the	DET
ftr-337	1812	2	project	project	NOUN
ftr-337	1812	3	is	be	AUX
ftr-337	1812	4	financed	finance	VERB
ftr-337	1812	5	with	with	ADP
ftr-337	1812	6	both	both	CCONJ
ftr-337	1812	7	cash	cash	NOUN
ftr-337	1812	8	contributions	contribution	NOUN
ftr-337	1812	9	from	from	ADP
ftr-337	1812	10	the	the	DET
ftr-337	1812	11	partners	partner	NOUN
ftr-337	1812	12	and	and	CCONJ
ftr-337	1812	13	nonrecourse	nonrecourse	NOUN
ftr-337	1812	14	indebtedness	indebtedness	NOUN
ftr-337	1812	15	.	.	PUNCT
ftr-337	1813	1	the	the	DET
ftr-337	1813	2	partnership	partnership	NOUN
ftr-337	1813	3	agreement	agreement	NOUN
ftr-337	1813	4	specially	specially	ADV
ftr-337	1813	5	allocates	allocate	VERB
ftr-337	1813	6	income	income	NOUN
ftr-337	1813	7	and	and	CCONJ
ftr-337	1813	8	deductions	deduction	NOUN
ftr-337	1813	9	,	,	PUNCT
ftr-337	1813	10	including	include	VERB
ftr-337	1813	11	depreciation	depreciation	NOUN
ftr-337	1813	12	deductions	deduction	NOUN
ftr-337	1813	13	attributable	attributable	ADJ
ftr-337	1813	14	to	to	ADP
ftr-337	1813	15	the	the	DET
ftr-337	1813	16	building	building	NOUN
ftr-337	1813	17	,	,	PUNCT
ftr-337	1813	18	to	to	ADP
ftr-337	1813	19	a	a	PRON
ftr-337	1813	20	and	and	CCONJ
ftr-337	1813	21	b	b	NOUN
ftr-337	1813	22	equally	equally	ADV
ftr-337	1813	23	in	in	ADP
ftr-337	1813	24	a	a	DET
ftr-337	1813	25	manner	manner	NOUN
ftr-337	1813	26	that	that	PRON
ftr-337	1813	27	is	be	AUX
ftr-337	1813	28	reasonably	reasonably	ADV
ftr-337	1813	29	consistent	consistent	ADJ
ftr-337	1813	30	with	with	ADP
ftr-337	1813	31	allocations	allocation	NOUN
ftr-337	1813	32	that	that	PRON
ftr-337	1813	33	have	have	VERB
ftr-337	1813	34	substantial	substantial	ADJ
ftr-337	1813	35	economic	economic	ADJ
ftr-337	1813	36	effect	effect	NOUN
ftr-337	1813	37	of	of	ADP
ftr-337	1813	38	some	some	DET
ftr-337	1813	39	other	other	ADJ
ftr-337	1813	40	significant	significant	ADJ
ftr-337	1813	41	partnership	partnership	NOUN
ftr-337	1813	42	item	item	NOUN
ftr-337	1813	43	attributable	attributable	ADJ
ftr-337	1813	44	to	to	ADP
ftr-337	1813	45	the	the	DET
ftr-337	1813	46	building	building	NOUN
ftr-337	1813	47	.	.	PUNCT
ftr-337	1814	1	the	the	DET
ftr-337	1814	2	lihtc	lihtc	ADJ
ftr-337	1814	3	credits	credit	NOUN
ftr-337	1814	4	are	be	AUX
ftr-337	1814	5	allocated	allocate	VERB
ftr-337	1814	6	to	to	ADP
ftr-337	1814	7	a	a	PRON
ftr-337	1814	8	and	and	CCONJ
ftr-337	1814	9	b	b	NOUN
ftr-337	1814	10	in	in	ADP
ftr-337	1814	11	accordance	accordance	NOUN
ftr-337	1814	12	with	with	ADP
ftr-337	1814	13	the	the	DET
ftr-337	1814	14	allocation	allocation	NOUN
ftr-337	1814	15	of	of	ADP
ftr-337	1814	16	depreciation	depreciation	NOUN
ftr-337	1814	17	deductions	deduction	NOUN
ftr-337	1814	18	.	.	PUNCT
ftr-337	1815	1	the	the	DET
ftr-337	1815	2	nonrecourse	nonrecourse	NOUN
ftr-337	1815	3	indebtedness	indebtedness	NOUN
ftr-337	1815	4	is	be	AUX
ftr-337	1815	5	validly	validly	ADV
ftr-337	1815	6	allocated	allocate	VERB
ftr-337	1815	7	to	to	ADP
ftr-337	1815	8	the	the	DET
ftr-337	1815	9	partners	partner	NOUN
ftr-337	1815	10	under	under	ADP
ftr-337	1815	11	the	the	DET
ftr-337	1815	12	rules	rule	NOUN
ftr-337	1815	13	of	of	ADP
ftr-337	1815	14	section	section	NOUN
ftr-337	1815	15	1.752	1.752	NUM
ftr-337	1815	16	-	-	SYM
ftr-337	1815	17	3	3	NUM
ftr-337	1815	18	,	,	PUNCT
ftr-337	1815	19	thereby	thereby	ADV
ftr-337	1815	20	increasing	increase	VERB
ftr-337	1815	21	the	the	DET
ftr-337	1815	22	basis	basis	NOUN
ftr-337	1815	23	of	of	ADP
ftr-337	1815	24	the	the	DET
ftr-337	1815	25	partners	partner	NOUN
ftr-337	1815	26	’	’	PART
ftr-337	1815	27	respective	respective	ADJ
ftr-337	1815	28	partnership	partnership	NOUN
ftr-337	1815	29	interests	interest	NOUN
ftr-337	1815	30	.	.	PUNCT
ftr-337	1816	1	the	the	DET
ftr-337	1816	2	basis	basis	NOUN
ftr-337	1816	3	increase	increase	NOUN
ftr-337	1816	4	created	create	VERB
ftr-337	1816	5	by	by	ADP
ftr-337	1816	6	the	the	DET
ftr-337	1816	7	nonrecourse	nonrecourse	NOUN
ftr-337	1816	8	indebtedness	indebtedness	NOUN
ftr-337	1816	9	enables	enable	VERB
ftr-337	1816	10	a	a	PRON
ftr-337	1816	11	and	and	CCONJ
ftr-337	1816	12	b	b	NOUN
ftr-337	1816	13	to	to	PART
ftr-337	1816	14	deduct	deduct	VERB
ftr-337	1816	15	their	their	PRON
ftr-337	1816	16	distributive	distributive	ADJ
ftr-337	1816	17	share	share	NOUN
ftr-337	1816	18	of	of	ADP
ftr-337	1816	19	losses	loss	NOUN
ftr-337	1816	20	from	from	ADP
ftr-337	1816	21	the	the	DET
ftr-337	1816	22	partnership	partnership	NOUN
ftr-337	1816	23	against	against	ADP
ftr-337	1816	24	their	their	PRON
ftr-337	1816	25	nonpartnership	nonpartnership	NOUN
ftr-337	1816	26	income	income	NOUN
ftr-337	1816	27	and	and	CCONJ
ftr-337	1816	28	to	to	PART
ftr-337	1816	29	apply	apply	VERB
ftr-337	1816	30	the	the	DET
ftr-337	1816	31	credits	credit	NOUN
ftr-337	1816	32	against	against	ADP
ftr-337	1816	33	their	their	PRON
ftr-337	1816	34	tax	tax	NOUN
ftr-337	1816	35	liability	liability	NOUN
ftr-337	1816	36	:	:	PUNCT
ftr-337	1816	37	at	at	ADP
ftr-337	1816	38	a	a	DET
ftr-337	1816	39	time	time	NOUN
ftr-337	1816	40	when	when	SCONJ
ftr-337	1816	41	the	the	DET
ftr-337	1816	42	depreciation	depreciation	NOUN
ftr-337	1816	43	deductions	deduction	NOUN
ftr-337	1816	44	attributable	attributable	ADJ
ftr-337	1816	45	to	to	ADP
ftr-337	1816	46	the	the	DET
ftr-337	1816	47	building	building	NOUN
ftr-337	1816	48	are	be	AUX
ftr-337	1816	49	not	not	PART
ftr-337	1816	50	treated	treat	VERB
ftr-337	1816	51	as	as	ADP
ftr-337	1816	52	nonrecourse	nonrecourse	NOUN
ftr-337	1816	53	deductions	deduction	NOUN
ftr-337	1816	54	under	under	ADP
ftr-337	1816	55	section	section	NOUN
ftr-337	1816	56	1.704	1.704	NUM
ftr-337	1816	57	-	-	SYM
ftr-337	1816	58	2(c	2(c	NUM
ftr-337	1816	59	)	)	PUNCT
ftr-337	1816	60	(	(	PUNCT
ftr-337	1816	61	because	because	SCONJ
ftr-337	1816	62	there	there	PRON
ftr-337	1816	63	is	be	VERB
ftr-337	1816	64	no	no	DET
ftr-337	1816	65	net	net	ADJ
ftr-337	1816	66	increase	increase	NOUN
ftr-337	1816	67	in	in	ADP
ftr-337	1816	68	partnership	partnership	NOUN
ftr-337	1816	69	minimum	minimum	NOUN
ftr-337	1816	70	gain	gain	NOUN
ftr-337	1816	71	during	during	ADP
ftr-337	1816	72	the	the	DET
ftr-337	1816	73	year	year	NOUN
ftr-337	1816	74	)	)	PUNCT
ftr-337	1816	75	,	,	PUNCT
ftr-337	1816	76	the	the	DET
ftr-337	1816	77	special	special	ADJ
ftr-337	1816	78	allocation	allocation	NOUN
ftr-337	1816	79	of	of	ADP
ftr-337	1816	80	depreciation	depreciation	NOUN
ftr-337	1816	81	deductions	deduction	NOUN
ftr-337	1816	82	to	to	ADP
ftr-337	1816	83	a	a	PRON
ftr-337	1816	84	and	and	CCONJ
ftr-337	1816	85	b	b	NOUN
ftr-337	1816	86	has	have	VERB
ftr-337	1816	87	substantial	substantial	ADJ
ftr-337	1816	88	economic	economic	ADJ
ftr-337	1816	89	effect	effect	NOUN
ftr-337	1816	90	because	because	SCONJ
ftr-337	1816	91	of	of	ADP
ftr-337	1816	92	the	the	DET
ftr-337	1816	93	value	value	NOUN
ftr-337	1816	94	-	-	PUNCT
ftr-337	1816	95	equals	equal	NOUN
ftr-337	1816	96	-	-	PUNCT
ftr-337	1816	97	basis	basis	NOUN
ftr-337	1816	98	safe	safe	ADJ
ftr-337	1816	99	harbor	harbor	NOUN
ftr-337	1816	100	contained	contain	VERB
ftr-337	1816	101	in	in	ADP
ftr-337	1816	102	section	section	NOUN
ftr-337	1816	103	1.704	1.704	NUM
ftr-337	1816	104	-	-	SYM
ftr-337	1816	105	1(b)(2)(iii)(c	1(b)(2)(iii)(c	NUM
ftr-337	1816	106	)	)	PUNCT
ftr-337	1816	107	and	and	CCONJ
ftr-337	1816	108	the	the	DET
ftr-337	1816	109	fact	fact	NOUN
ftr-337	1816	110	that	that	SCONJ
ftr-337	1816	111	a	a	PRON
ftr-337	1816	112	and	and	CCONJ
ftr-337	1816	113	b	b	NOUN
ftr-337	1816	114	would	would	AUX
ftr-337	1816	115	bear	bear	VERB
ftr-337	1816	116	the	the	DET
ftr-337	1816	117	economic	economic	ADJ
ftr-337	1816	118	burden	burden	NOUN
ftr-337	1816	119	of	of	ADP
ftr-337	1816	120	any	any	DET
ftr-337	1816	121	decline	decline	NOUN
ftr-337	1816	122	in	in	ADP
ftr-337	1816	123	the	the	DET
ftr-337	1816	124	value	value	NOUN
ftr-337	1816	125	of	of	ADP
ftr-337	1816	126	the	the	DET
ftr-337	1816	127	building	building	NOUN
ftr-337	1816	128	(	(	PUNCT
ftr-337	1816	129	to	to	ADP
ftr-337	1816	130	the	the	DET
ftr-337	1816	131	extent	extent	NOUN
ftr-337	1816	132	of	of	ADP
ftr-337	1816	133	the	the	DET
ftr-337	1816	134	partnership	partnership	NOUN
ftr-337	1816	135	’s	’s	PART
ftr-337	1816	136	investment	investment	NOUN
ftr-337	1816	137	in	in	ADP
ftr-337	1816	138	the	the	DET
ftr-337	1816	139	building	building	NOUN
ftr-337	1816	140	)	)	PUNCT
ftr-337	1816	141	,	,	PUNCT
ftr-337	1816	142	notwithstanding	notwithstanding	ADP
ftr-337	1816	143	that	that	SCONJ
ftr-337	1816	144	a	a	PRON
ftr-337	1816	145	and	and	CCONJ
ftr-337	1816	146	b	b	NOUN
ftr-337	1816	147	believe	believe	VERB
ftr-337	1816	148	it	it	PRON
ftr-337	1816	149	is	be	AUX
ftr-337	1816	150	unlikely	unlikely	ADJ
ftr-337	1816	151	that	that	SCONJ
ftr-337	1816	152	the	the	DET
ftr-337	1816	153	building	building	NOUN
ftr-337	1816	154	will	will	AUX
ftr-337	1816	155	decline	decline	VERB
ftr-337	1816	156	in	in	ADP
ftr-337	1816	157	value	value	NOUN
ftr-337	1816	158	(	(	PUNCT
ftr-337	1816	159	and	and	CCONJ
ftr-337	1816	160	,	,	PUNCT
ftr-337	1816	161	accordingly	accordingly	ADV
ftr-337	1816	162	,	,	PUNCT
ftr-337	1816	163	they	they	PRON
ftr-337	1816	164	anticipate	anticipate	VERB
ftr-337	1816	165	significant	significant	ADJ
ftr-337	1816	166	timing	timing	NOUN
ftr-337	1816	167	benefits	benefit	NOUN
ftr-337	1816	168	through	through	ADP
ftr-337	1816	169	the	the	DET
ftr-337	1816	170	special	special	ADJ
ftr-337	1816	171	allocation	allocation	NOUN
ftr-337	1816	172	)	)	PUNCT
ftr-337	1816	173	.	.	PUNCT
ftr-337	1817	1	moreover	moreover	ADV
ftr-337	1817	2	,	,	PUNCT
ftr-337	1817	3	in	in	ADP
ftr-337	1817	4	later	later	ADJ
ftr-337	1817	5	years	year	NOUN
ftr-337	1817	6	,	,	PUNCT
ftr-337	1817	7	when	when	SCONJ
ftr-337	1817	8	the	the	DET
ftr-337	1817	9	depreciation	depreciation	NOUN
ftr-337	1817	10	deductions	deduction	NOUN
ftr-337	1817	11	attributable	attributable	ADJ
ftr-337	1817	12	to	to	ADP
ftr-337	1817	13	the	the	DET
ftr-337	1817	14	building	building	NOUN
ftr-337	1817	15	are	be	AUX
ftr-337	1817	16	treated	treat	VERB
ftr-337	1817	17	as	as	ADP
ftr-337	1817	18	nonrecourse	nonrecourse	NOUN
ftr-337	1817	19	deductions	deduction	NOUN
ftr-337	1817	20	under	under	ADP
ftr-337	1817	21	section	section	NOUN
ftr-337	1817	22	1.704	1.704	NUM
ftr-337	1817	23	-	-	SYM
ftr-337	1817	24	2(c	2(c	NUM
ftr-337	1817	25	)	)	PUNCT
ftr-337	1817	26	,	,	PUNCT
ftr-337	1817	27	the	the	DET
ftr-337	1817	28	special	special	ADJ
ftr-337	1817	29	allocation	allocation	NOUN
ftr-337	1817	30	of	of	ADP
ftr-337	1817	31	depreciation	depreciation	NOUN
ftr-337	1817	32	deductions	deduction	NOUN
ftr-337	1817	33	to	to	ADP
ftr-337	1817	34	a	a	PRON
ftr-337	1817	35	and	and	CCONJ
ftr-337	1817	36	b	b	NOUN
ftr-337	1817	37	is	be	AUX
ftr-337	1817	38	considered	consider	VERB
ftr-337	1817	39	to	to	PART
ftr-337	1817	40	be	be	AUX
ftr-337	1817	41	consistent	consistent	ADJ
ftr-337	1817	42	with	with	ADP
ftr-337	1817	43	the	the	DET
ftr-337	1817	44	partners	partner	NOUN
ftr-337	1817	45	’	’	PART
ftr-337	1817	46	interests	interest	NOUN
ftr-337	1817	47	in	in	ADP
ftr-337	1817	48	the	the	DET
ftr-337	1817	49	partnership	partnership	NOUN
ftr-337	1817	50	under	under	ADP
ftr-337	1817	51	section	section	NOUN
ftr-337	1817	52	1.704	1.704	NUM
ftr-337	1817	53	-	-	SYM
ftr-337	1817	54	2(e	2(e	NUM
ftr-337	1817	55	)	)	PUNCT
ftr-337	1817	56	.	.	PUNCT
ftr-337	1818	1	reg	reg	NOUN
ftr-337	1818	2	.	.	PUNCT
ftr-337	1819	1	§	§	PROPN
ftr-337	1819	2	1.701	1.701	NUM
ftr-337	1819	3	-	-	NUM
ftr-337	1819	4	2(d	2(d	NUM
ftr-337	1819	5	)	)	PUNCT
ftr-337	1819	6	ex	ex	NOUN
ftr-337	1819	7	.	.	PROPN
ftr-337	1819	8	6(ii	6(ii	NOUN
ftr-337	1819	9	)	)	PUNCT
ftr-337	1819	10	.	.	PUNCT
ftr-337	1820	1	the	the	DET
ftr-337	1820	2	example	example	NOUN
ftr-337	1820	3	further	further	ADJ
ftr-337	1820	4	states	state	NOUN
ftr-337	1820	5	that	that	SCONJ
ftr-337	1820	6	“	"	PUNCT
ftr-337	1820	7	subchapter	subchapter	NOUN
ftr-337	1820	8	k	k	PROPN
ftr-337	1820	9	is	be	AUX
ftr-337	1820	10	intended	intend	VERB
ftr-337	1820	11	to	to	PART
ftr-337	1820	12	permit	permit	VERB
ftr-337	1820	13	taxpayers	taxpayer	NOUN
ftr-337	1820	14	to	to	PART
ftr-337	1820	15	conduct	conduct	VERB
ftr-337	1820	16	joint	joint	ADJ
ftr-337	1820	17	business	business	NOUN
ftr-337	1820	18	activity	activity	NOUN
ftr-337	1820	19	through	through	ADP
ftr-337	1820	20	a	a	DET
ftr-337	1820	21	flexible	flexible	ADJ
ftr-337	1820	22	economic	economic	ADJ
ftr-337	1820	23	arrangement	arrangement	NOUN
ftr-337	1820	24	without	without	ADP
ftr-337	1820	25	incurring	incur	VERB
ftr-337	1820	26	an	an	DET
ftr-337	1820	27	entity	entity	NOUN
ftr-337	1820	28	-	-	PUNCT
ftr-337	1820	29	level	level	NOUN
ftr-337	1820	30	tax	tax	NOUN
ftr-337	1820	31	.	.	PUNCT
ftr-337	1820	32	.	.	PUNCT
ftr-337	1820	33	.	.	PUNCT
ftr-337	1820	34	.	.	PUNCT
ftr-337	1821	1	thus	thus	ADV
ftr-337	1821	2	,	,	PUNCT
ftr-337	1821	3	even	even	ADV
ftr-337	1821	4	though	though	SCONJ
ftr-337	1821	5	the	the	DET
ftr-337	1821	6	partners	partner	NOUN
ftr-337	1821	7	’	'	PUNCT
ftr-337	1821	8	aggregate	aggregate	ADJ
ftr-337	1821	9	federal	federal	ADJ
ftr-337	1821	10	tax	tax	NOUN
ftr-337	1821	11	liability	liability	NOUN
ftr-337	1821	12	may	may	AUX
ftr-337	1821	13	be	be	AUX
ftr-337	1821	14	substantially	substantially	ADV
ftr-337	1821	15	less	less	ADJ
ftr-337	1821	16	than	than	SCONJ
ftr-337	1821	17	had	have	VERB
ftr-337	1821	18	the	the	DET
ftr-337	1821	19	partners	partner	NOUN
ftr-337	1821	20	owned	own	VERB
ftr-337	1821	21	the	the	DET
ftr-337	1821	22	partnership	partnership	NOUN
ftr-337	1821	23	’s	’s	PART
ftr-337	1821	24	assets	asset	NOUN
ftr-337	1821	25	directly	directly	ADV
ftr-337	1821	26	(	(	PUNCT
ftr-337	1821	27	due	due	ADP
ftr-337	1821	28	to	to	ADP
ftr-337	1821	29	x	x	NOUN
ftr-337	1821	30	's	's	PART
ftr-337	1821	31	inability	inability	NOUN
ftr-337	1821	32	to	to	PART
ftr-337	1821	33	use	use	VERB
ftr-337	1821	34	its	its	PRON
ftr-337	1821	35	allocable	allocable	ADJ
ftr-337	1821	36	share	share	NOUN
ftr-337	1821	37	of	of	ADP
ftr-337	1821	38	the	the	DET
ftr-337	1821	39	702	702	NUM
ftr-337	1821	40	florida	florida	PROPN
ftr-337	1821	41	tax	tax	NOUN
ftr-337	1821	42	review	review	NOUN
ftr-337	1821	43	[	[	X
ftr-337	1821	44	vol.12:9	vol.12:9	NOUN
ftr-337	1821	45	the	the	DET
ftr-337	1821	46	court	court	NOUN
ftr-337	1821	47	did	do	AUX
ftr-337	1821	48	not	not	PART
ftr-337	1821	49	reach	reach	VERB
ftr-337	1821	50	(	(	PUNCT
ftr-337	1821	51	and	and	CCONJ
ftr-337	1821	52	the	the	DET
ftr-337	1821	53	irs	irs	PROPN
ftr-337	1821	54	did	do	AUX
ftr-337	1821	55	not	not	PART
ftr-337	1821	56	brief	brief	VERB
ftr-337	1821	57	)	)	PUNCT
ftr-337	1821	58	what	what	PRON
ftr-337	1821	59	a	a	DET
ftr-337	1821	60	technical	technical	ADJ
ftr-337	1821	61	analysis	analysis	NOUN
ftr-337	1821	62	under	under	ADP
ftr-337	1821	63	subchapter	subchapter	NOUN
ftr-337	1821	64	k	k	PROPN
ftr-337	1821	65	could	could	AUX
ftr-337	1821	66	reveal	reveal	VERB
ftr-337	1821	67	based	base	VERB
ftr-337	1821	68	on	on	ADP
ftr-337	1821	69	its	its	PRON
ftr-337	1821	70	findings	finding	NOUN
ftr-337	1821	71	—	—	PUNCT
ftr-337	1822	1	i.e.	i.e.	X
ftr-337	1822	2	,	,	PUNCT
ftr-337	1822	3	assuming	assume	VERB
ftr-337	1822	4	that	that	SCONJ
ftr-337	1822	5	the	the	DET
ftr-337	1822	6	partnership	partnership	NOUN
ftr-337	1822	7	is	be	AUX
ftr-337	1822	8	not	not	PART
ftr-337	1822	9	a	a	DET
ftr-337	1822	10	sham	sham	NOUN
ftr-337	1822	11	,	,	PUNCT
ftr-337	1822	12	pitney	pitney	NOUN
ftr-337	1822	13	bowes	bowes	NOUN
ftr-337	1822	14	is	be	AUX
ftr-337	1822	15	a	a	DET
ftr-337	1822	16	bona	bona	ADJ
ftr-337	1822	17	fide	fide	ADJ
ftr-337	1822	18	partner	partner	NOUN
ftr-337	1822	19	,	,	PUNCT
ftr-337	1822	20	hbhall	hbhall	PROPN
ftr-337	1822	21	is	be	AUX
ftr-337	1822	22	the	the	DET
ftr-337	1822	23	tax	tax	NOUN
ftr-337	1822	24	owner	owner	NOUN
ftr-337	1822	25	of	of	ADP
ftr-337	1822	26	east	east	PROPN
ftr-337	1822	27	hall	hall	PROPN
ftr-337	1822	28	and	and	CCONJ
ftr-337	1822	29	the	the	DET
ftr-337	1822	30	anti	anti	ADJ
ftr-337	1822	31	-	-	ADJ
ftr-337	1822	32	abuse	abuse	ADJ
ftr-337	1822	33	rules	rule	NOUN
ftr-337	1822	34	do	do	AUX
ftr-337	1822	35	not	not	PART
ftr-337	1822	36	apply	apply	VERB
ftr-337	1822	37	.	.	PUNCT
ftr-337	1823	1	based	base	VERB
ftr-337	1823	2	on	on	ADP
ftr-337	1823	3	the	the	DET
ftr-337	1823	4	parties	party	NOUN
ftr-337	1823	5	’	'	PUNCT
ftr-337	1823	6	briefs	brief	NOUN
ftr-337	1823	7	,	,	PUNCT
ftr-337	1823	8	it	it	PRON
ftr-337	1823	9	would	would	AUX
ftr-337	1823	10	appear	appear	VERB
ftr-337	1823	11	that	that	SCONJ
ftr-337	1823	12	pitney	pitney	NOUN
ftr-337	1823	13	bowes	bowes	NOUN
ftr-337	1823	14	had	have	VERB
ftr-337	1823	15	no	no	DET
ftr-337	1823	16	deficit	deficit	NOUN
ftr-337	1823	17	restoration	restoration	NOUN
ftr-337	1823	18	obligation	obligation	NOUN
ftr-337	1823	19	.	.	PUNCT
ftr-337	1824	1	while	while	SCONJ
ftr-337	1824	2	pitney	pitney	NOUN
ftr-337	1824	3	bowes	bowes	NOUN
ftr-337	1824	4	nominally	nominally	ADV
ftr-337	1824	5	held	hold	VERB
ftr-337	1824	6	99.9	99.9	NUM
ftr-337	1824	7	percent	percent	NOUN
ftr-337	1824	8	of	of	ADP
ftr-337	1824	9	the	the	DET
ftr-337	1824	10	equity	equity	NOUN
ftr-337	1824	11	on	on	ADP
ftr-337	1824	12	account	account	NOUN
ftr-337	1824	13	of	of	ADP
ftr-337	1824	14	its	its	PRON
ftr-337	1824	15	$	$	SYM
ftr-337	1824	16	18.2	18.2	NUM
ftr-337	1824	17	million	million	NUM
ftr-337	1824	18	capital	capital	NOUN
ftr-337	1824	19	contribution	contribution	NOUN
ftr-337	1824	20	(	(	PUNCT
ftr-337	1824	21	implying	imply	VERB
ftr-337	1824	22	an	an	DET
ftr-337	1824	23	equity	equity	NOUN
ftr-337	1824	24	contribution	contribution	NOUN
ftr-337	1824	25	by	by	ADP
ftr-337	1824	26	njsea	njsea	NOUN
ftr-337	1824	27	of	of	ADP
ftr-337	1824	28	approximately	approximately	ADV
ftr-337	1824	29	$	$	SYM
ftr-337	1824	30	19,000	19,000	NUM
ftr-337	1824	31	)	)	PUNCT
ftr-337	1824	32	,	,	PUNCT
ftr-337	1824	33	njsea	njsea	PROPN
ftr-337	1824	34	,	,	PUNCT
ftr-337	1824	35	a	a	DET
ftr-337	1824	36	0.1	0.1	NUM
ftr-337	1824	37	percent	percent	NOUN
ftr-337	1824	38	partner	partner	NOUN
ftr-337	1824	39	,	,	PUNCT
ftr-337	1824	40	had	have	AUX
ftr-337	1824	41	loaned	loan	VERB
ftr-337	1824	42	hbhall	hbhall	ADJ
ftr-337	1824	43	approximately	approximately	ADV
ftr-337	1824	44	$	$	SYM
ftr-337	1824	45	100	100	NUM
ftr-337	1824	46	million	million	NUM
ftr-337	1824	47	.	.	PUNCT
ftr-337	1825	1	was	be	AUX
ftr-337	1825	2	this	this	DET
ftr-337	1825	3	debt	debt	NOUN
ftr-337	1825	4	or	or	CCONJ
ftr-337	1825	5	equity	equity	NOUN
ftr-337	1825	6	?	?	PUNCT
ftr-337	1826	1	the	the	DET
ftr-337	1826	2	tax	tax	NOUN
ftr-337	1826	3	advisers	adviser	NOUN
ftr-337	1826	4	to	to	ADP
ftr-337	1826	5	pitney	pitney	NOUN
ftr-337	1826	6	bowes	bowe	NOUN
ftr-337	1826	7	were	be	AUX
ftr-337	1826	8	concerned	concerned	ADJ
ftr-337	1826	9	about	about	ADP
ftr-337	1826	10	this	this	PRON
ftr-337	1826	11	,	,	PUNCT
ftr-337	1826	12	as	as	SCONJ
ftr-337	1826	13	noted	note	VERB
ftr-337	1826	14	in	in	ADP
ftr-337	1826	15	the	the	DET
ftr-337	1826	16	irs	irs	PROPN
ftr-337	1826	17	’s	’s	PART
ftr-337	1826	18	opening	opening	NOUN
ftr-337	1826	19	brief	brief	NOUN
ftr-337	1826	20	,	,	PUNCT
ftr-337	1826	21	266	266	NUM
ftr-337	1826	22	yet	yet	ADV
ftr-337	1826	23	the	the	DET
ftr-337	1826	24	irs	irs	PROPN
ftr-337	1826	25	did	do	AUX
ftr-337	1826	26	not	not	PART
ftr-337	1826	27	in	in	ADP
ftr-337	1826	28	fact	fact	NOUN
ftr-337	1826	29	brief	brief	VERB
ftr-337	1826	30	the	the	DET
ftr-337	1826	31	issue	issue	NOUN
ftr-337	1826	32	.	.	PUNCT
ftr-337	1827	1	if	if	SCONJ
ftr-337	1827	2	debt	debt	NOUN
ftr-337	1827	3	,	,	PUNCT
ftr-337	1827	4	was	be	AUX
ftr-337	1827	5	it	it	PRON
ftr-337	1827	6	recourse	recourse	VERB
ftr-337	1827	7	or	or	CCONJ
ftr-337	1827	8	nonrecourse	nonrecourse	NOUN
ftr-337	1827	9	?	?	PUNCT
ftr-337	1828	1	was	be	AUX
ftr-337	1828	2	it	it	PRON
ftr-337	1828	3	“	"	PUNCT
ftr-337	1828	4	partner	partner	NOUN
ftr-337	1828	5	nonrecourse	nonrecourse	NOUN
ftr-337	1828	6	debt	debt	NOUN
ftr-337	1828	7	”	"	PUNCT
ftr-337	1828	8	?	?	PUNCT
ftr-337	1829	1	if	if	SCONJ
ftr-337	1829	2	so	so	ADV
ftr-337	1829	3	,	,	PUNCT
ftr-337	1829	4	would	would	AUX
ftr-337	1829	5	depreciation	depreciation	NOUN
ftr-337	1829	6	deductions	deduction	NOUN
ftr-337	1829	7	essentially	essentially	ADV
ftr-337	1829	8	all	all	PRON
ftr-337	1829	9	nonetheless	nonetheless	ADV
ftr-337	1829	10	be	be	VERB
ftr-337	1829	11	allocable	allocable	ADJ
ftr-337	1829	12	to	to	ADP
ftr-337	1829	13	pitney	pitney	NOUN
ftr-337	1829	14	bowes	bowes	NOUN
ftr-337	1829	15	?	?	PUNCT
ftr-337	1830	1	(	(	PUNCT
ftr-337	1830	2	presumably	presumably	ADV
ftr-337	1830	3	not	not	PART
ftr-337	1830	4	and	and	CCONJ
ftr-337	1830	5	in	in	ADP
ftr-337	1830	6	any	any	DET
ftr-337	1830	7	event	event	NOUN
ftr-337	1830	8	section	section	NOUN
ftr-337	1830	9	704(d	704(d	NOUN
ftr-337	1830	10	)	)	PUNCT
ftr-337	1830	11	would	would	AUX
ftr-337	1830	12	limit	limit	VERB
ftr-337	1830	13	pitney	pitney	NOUN
ftr-337	1830	14	bowes	bowe	NOUN
ftr-337	1830	15	’s	’s	PART
ftr-337	1830	16	deductions	deduction	NOUN
ftr-337	1830	17	.	.	PUNCT
ftr-337	1830	18	)	)	PUNCT
ftr-337	1831	1	what	what	PRON
ftr-337	1831	2	was	be	AUX
ftr-337	1831	3	the	the	DET
ftr-337	1831	4	section	section	NOUN
ftr-337	1831	5	704(b	704(b	PROPN
ftr-337	1831	6	)	)	PUNCT
ftr-337	1831	7	analysis	analysis	NOUN
ftr-337	1831	8	that	that	PRON
ftr-337	1831	9	justified	justify	VERB
ftr-337	1831	10	allocating	allocate	VERB
ftr-337	1831	11	99.9	99.9	NUM
ftr-337	1831	12	percent	percent	NOUN
ftr-337	1831	13	of	of	ADP
ftr-337	1831	14	the	the	DET
ftr-337	1831	15	tax	tax	NOUN
ftr-337	1831	16	credits	credit	NOUN
ftr-337	1831	17	to	to	ADP
ftr-337	1831	18	pitney	pitney	NOUN
ftr-337	1831	19	bowes	bowes	NOUN
ftr-337	1831	20	?	?	PUNCT
ftr-337	1832	1	does	do	AUX
ftr-337	1832	2	it	it	PRON
ftr-337	1832	3	matter	matter	VERB
ftr-337	1832	4	(	(	PUNCT
ftr-337	1832	5	if	if	SCONJ
ftr-337	1832	6	factually	factually	ADV
ftr-337	1832	7	correct	correct	ADJ
ftr-337	1832	8	)	)	PUNCT
ftr-337	1832	9	that	that	SCONJ
ftr-337	1832	10	the	the	DET
ftr-337	1832	11	project	project	NOUN
ftr-337	1832	12	was	be	AUX
ftr-337	1832	13	more	more	ADV
ftr-337	1832	14	or	or	CCONJ
ftr-337	1832	15	less	less	ADV
ftr-337	1832	16	assured	assure	VERB
ftr-337	1832	17	of	of	ADP
ftr-337	1832	18	losing	lose	VERB
ftr-337	1832	19	money	money	NOUN
ftr-337	1832	20	and	and	CCONJ
ftr-337	1832	21	there	there	PRON
ftr-337	1832	22	was	be	VERB
ftr-337	1832	23	no	no	DET
ftr-337	1832	24	realistically	realistically	ADV
ftr-337	1832	25	foreseeable	foreseeable	ADJ
ftr-337	1832	26	net	net	ADJ
ftr-337	1832	27	cash	cash	NOUN
ftr-337	1832	28	flow	flow	NOUN
ftr-337	1832	29	?	?	PUNCT
ftr-337	1833	1	what	what	DET
ftr-337	1833	2	impact	impact	NOUN
ftr-337	1833	3	should	should	AUX
ftr-337	1833	4	the	the	DET
ftr-337	1833	5	use	use	NOUN
ftr-337	1833	6	of	of	ADP
ftr-337	1833	7	contributed	contributed	ADJ
ftr-337	1833	8	capital	capital	NOUN
ftr-337	1833	9	to	to	PART
ftr-337	1833	10	buy	buy	VERB
ftr-337	1833	11	a	a	DET
ftr-337	1833	12	gic	gic	NOUN
ftr-337	1833	13	have	have	VERB
ftr-337	1833	14	on	on	ADP
ftr-337	1833	15	the	the	DET
ftr-337	1833	16	analysis	analysis	NOUN
ftr-337	1833	17	?	?	PUNCT
ftr-337	1834	1	njsea	njsea	PROPN
ftr-337	1834	2	’s	’s	PART
ftr-337	1834	3	purported	purport	VERB
ftr-337	1834	4	call	call	NOUN
ftr-337	1834	5	option	option	NOUN
ftr-337	1834	6	?	?	PUNCT
ftr-337	1835	1	pitney	pitney	NOUN
ftr-337	1835	2	bowes	bowes	NOUN
ftr-337	1835	3	’	'	PUNCT
ftr-337	1835	4	put	put	NOUN
ftr-337	1835	5	option	option	NOUN
ftr-337	1835	6	?	?	PUNCT
ftr-337	1836	1	the	the	DET
ftr-337	1836	2	tax	tax	NOUN
ftr-337	1836	3	benefit	benefit	NOUN
ftr-337	1836	4	guaranty	guaranty	NOUN
ftr-337	1836	5	?	?	PUNCT
ftr-337	1837	1	should	should	AUX
ftr-337	1837	2	part	part	VERB
ftr-337	1837	3	of	of	ADP
ftr-337	1837	4	the	the	DET
ftr-337	1837	5	funds	fund	NOUN
ftr-337	1837	6	supplied	supply	VERB
ftr-337	1837	7	by	by	ADP
ftr-337	1837	8	pitney	pitney	NOUN
ftr-337	1837	9	bowes	bowe	NOUN
ftr-337	1837	10	have	have	AUX
ftr-337	1837	11	been	be	AUX
ftr-337	1837	12	allocated	allocate	VERB
ftr-337	1837	13	to	to	ADP
ftr-337	1837	14	the	the	DET
ftr-337	1837	15	cost	cost	NOUN
ftr-337	1837	16	of	of	ADP
ftr-337	1837	17	the	the	DET
ftr-337	1837	18	gic	gic	NOUN
ftr-337	1837	19	(	(	PUNCT
ftr-337	1837	20	i.e.	i.e.	X
ftr-337	1837	21	,	,	PUNCT
ftr-337	1837	22	as	as	SCONJ
ftr-337	1837	23	acquired	acquire	VERB
ftr-337	1837	24	on	on	ADP
ftr-337	1837	25	pitney	pitney	NOUN
ftr-337	1837	26	bowes	bowes	PROPN
ftr-337	1837	27	’s	’s	PART
ftr-337	1837	28	behalf	behalf	NOUN
ftr-337	1837	29	)	)	PUNCT
ftr-337	1837	30	?	?	PUNCT
ftr-337	1838	1	to	to	PART
ftr-337	1838	2	payment	payment	NOUN
ftr-337	1838	3	for	for	ADP
ftr-337	1838	4	the	the	DET
ftr-337	1838	5	tax	tax	NOUN
ftr-337	1838	6	benefit	benefit	NOUN
ftr-337	1838	7	guaranty	guaranty	NOUN
ftr-337	1838	8	?	?	PUNCT
ftr-337	1839	1	if	if	SCONJ
ftr-337	1839	2	so	so	ADV
ftr-337	1839	3	,	,	PUNCT
ftr-337	1839	4	how	how	SCONJ
ftr-337	1839	5	much	much	ADJ
ftr-337	1839	6	?	?	PUNCT
ftr-337	1840	1	was	be	AUX
ftr-337	1840	2	some	some	PRON
ftr-337	1840	3	or	or	CCONJ
ftr-337	1840	4	all	all	PRON
ftr-337	1840	5	of	of	ADP
ftr-337	1840	6	the	the	DET
ftr-337	1840	7	development	development	NOUN
ftr-337	1840	8	fee	fee	NOUN
ftr-337	1840	9	a	a	DET
ftr-337	1840	10	guaranty	guaranty	NOUN
ftr-337	1840	11	fee	fee	NOUN
ftr-337	1840	12	?	?	PUNCT
ftr-337	1841	1	if	if	SCONJ
ftr-337	1841	2	not	not	PART
ftr-337	1841	3	,	,	PUNCT
ftr-337	1841	4	why	why	SCONJ
ftr-337	1841	5	did	do	AUX
ftr-337	1841	6	njsea	njsea	VERB
ftr-337	1841	7	agree	agree	VERB
ftr-337	1841	8	to	to	ADP
ftr-337	1841	9	the	the	DET
ftr-337	1841	10	guarantees	guarantee	NOUN
ftr-337	1841	11	?	?	PUNCT
ftr-337	1842	1	if	if	SCONJ
ftr-337	1842	2	so	so	ADV
ftr-337	1842	3	,	,	PUNCT
ftr-337	1842	4	then	then	ADV
ftr-337	1842	5	at	at	ADP
ftr-337	1842	6	a	a	DET
ftr-337	1842	7	minimum	minimum	NOUN
ftr-337	1842	8	was	be	AUX
ftr-337	1842	9	some	some	DET
ftr-337	1842	10	portion	portion	NOUN
ftr-337	1842	11	of	of	ADP
ftr-337	1842	12	the	the	DET
ftr-337	1842	13	developer	developer	NOUN
ftr-337	1842	14	’s	’s	PART
ftr-337	1842	15	fee	fee	NOUN
ftr-337	1842	16	ineligible	ineligible	ADJ
ftr-337	1842	17	for	for	ADP
ftr-337	1842	18	the	the	DET
ftr-337	1842	19	rehabilitation	rehabilitation	NOUN
ftr-337	1842	20	tax	tax	NOUN
ftr-337	1842	21	credit	credit	NOUN
ftr-337	1842	22	?	?	PUNCT
ftr-337	1843	1	how	how	SCONJ
ftr-337	1843	2	does	do	AUX
ftr-337	1843	3	one	one	NUM
ftr-337	1843	4	account	account	VERB
ftr-337	1843	5	for	for	ADP
ftr-337	1843	6	the	the	DET
ftr-337	1843	7	completion	completion	NOUN
ftr-337	1843	8	and	and	CCONJ
ftr-337	1843	9	operating	operate	VERB
ftr-337	1843	10	deficit	deficit	NOUN
ftr-337	1843	11	guarantees	guarantee	NOUN
ftr-337	1843	12	?	?	PUNCT
ftr-337	1844	1	so	so	ADV
ftr-337	1844	2	,	,	PUNCT
ftr-337	1844	3	there	there	PRON
ftr-337	1844	4	is	be	VERB
ftr-337	1844	5	a	a	DET
ftr-337	1844	6	whole	whole	ADJ
ftr-337	1844	7	host	host	NOUN
ftr-337	1844	8	of	of	ADP
ftr-337	1844	9	unexamined	unexamined	ADJ
ftr-337	1844	10	or	or	CCONJ
ftr-337	1844	11	underexamined	underexamined	ADJ
ftr-337	1844	12	issues	issue	NOUN
ftr-337	1844	13	.	.	PUNCT
ftr-337	1845	1	however	however	ADV
ftr-337	1845	2	,	,	PUNCT
ftr-337	1845	3	we	we	PRON
ftr-337	1845	4	can	can	AUX
ftr-337	1845	5	observe	observe	VERB
ftr-337	1845	6	that	that	SCONJ
ftr-337	1845	7	an	an	DET
ftr-337	1845	8	historic	historic	ADJ
ftr-337	1845	9	rehabilitation	rehabilitation	NOUN
ftr-337	1845	10	project	project	NOUN
ftr-337	1845	11	was	be	AUX
ftr-337	1845	12	completed	complete	VERB
ftr-337	1845	13	and	and	CCONJ
ftr-337	1845	14	the	the	DET
ftr-337	1845	15	section	section	NOUN
ftr-337	1845	16	47	47	NUM
ftr-337	1845	17	credit	credit	NOUN
ftr-337	1845	18	operated	operate	VERB
ftr-337	1845	19	to	to	PART
ftr-337	1845	20	defray	defray	VERB
ftr-337	1845	21	the	the	DET
ftr-337	1845	22	costs	cost	NOUN
ftr-337	1845	23	.	.	PUNCT
ftr-337	1846	1	the	the	DET
ftr-337	1846	2	question	question	NOUN
ftr-337	1846	3	to	to	PART
ftr-337	1846	4	be	be	AUX
ftr-337	1846	5	considered	consider	VERB
ftr-337	1846	6	by	by	ADP
ftr-337	1846	7	the	the	DET
ftr-337	1846	8	third	third	ADJ
ftr-337	1846	9	circuit	circuit	NOUN
ftr-337	1846	10	on	on	ADP
ftr-337	1846	11	appeal	appeal	NOUN
ftr-337	1846	12	ultimately	ultimately	ADV
ftr-337	1846	13	is	be	AUX
ftr-337	1846	14	whether	whether	SCONJ
ftr-337	1846	15	the	the	DET
ftr-337	1846	16	tax	tax	NOUN
ftr-337	1846	17	court	court	NOUN
ftr-337	1846	18	was	be	AUX
ftr-337	1846	19	right	right	ADJ
ftr-337	1846	20	to	to	PART
ftr-337	1846	21	conclude	conclude	VERB
ftr-337	1846	22	on	on	ADP
ftr-337	1846	23	the	the	DET
ftr-337	1846	24	facts	fact	NOUN
ftr-337	1846	25	before	before	ADP
ftr-337	1846	26	it	it	PRON
ftr-337	1846	27	that	that	SCONJ
ftr-337	1846	28	the	the	DET
ftr-337	1846	29	parties	party	NOUN
ftr-337	1846	30	’	’	PART
ftr-337	1846	31	transaction	transaction	NOUN
ftr-337	1846	32	,	,	PUNCT
ftr-337	1846	33	to	to	PART
ftr-337	1846	34	borrow	borrow	VERB
ftr-337	1846	35	from	from	ADP
ftr-337	1846	36	gregory	gregory	PROPN
ftr-337	1846	37	v.	v.	ADP
ftr-337	1846	38	helvering	helvering	PROPN
ftr-337	1846	39	,	,	PUNCT
ftr-337	1846	40	accomplished	accomplish	VERB
ftr-337	1846	41	“	"	PUNCT
ftr-337	1846	42	the	the	DET
ftr-337	1846	43	thing	thing	NOUN
ftr-337	1846	44	which	which	PRON
ftr-337	1846	45	the	the	DET
ftr-337	1846	46	statute	statute	NOUN
ftr-337	1846	47	intended	intend	VERB
ftr-337	1846	48	.	.	PUNCT
ftr-337	1846	49	”	"	PUNCT
ftr-337	1847	1	267	267	NUM
ftr-337	1847	2	while	while	SCONJ
ftr-337	1847	3	sacks	sack	NOUN
ftr-337	1847	4	articulates	articulate	VERB
ftr-337	1847	5	the	the	DET
ftr-337	1847	6	principle	principle	NOUN
ftr-337	1847	7	that	that	SCONJ
ftr-337	1847	8	a	a	DET
ftr-337	1847	9	transaction	transaction	NOUN
ftr-337	1847	10	otherwise	otherwise	ADV
ftr-337	1847	11	having	have	VERB
ftr-337	1847	12	economic	economic	ADJ
ftr-337	1847	13	substance	substance	NOUN
ftr-337	1847	14	does	do	AUX
ftr-337	1847	15	not	not	PART
ftr-337	1847	16	become	become	VERB
ftr-337	1847	17	a	a	DET
ftr-337	1847	18	sham	sham	NOUN
ftr-337	1847	19	because	because	SCONJ
ftr-337	1847	20	it	it	PRON
ftr-337	1847	21	is	be	AUX
ftr-337	1847	22	predicated	predicate	VERB
ftr-337	1847	23	on	on	ADP
ftr-337	1847	24	an	an	DET
ftr-337	1847	25	after	after	ADP
ftr-337	1847	26	-	-	PUNCT
ftr-337	1847	27	tax	tax	NOUN
ftr-337	1847	28	profit	profit	NOUN
ftr-337	1847	29	,	,	PUNCT
ftr-337	1847	30	at	at	ADP
ftr-337	1847	31	least	least	ADJ
ftr-337	1847	32	where	where	SCONJ
ftr-337	1847	33	the	the	DET
ftr-337	1847	34	tax	tax	NOUN
ftr-337	1847	35	benefits	benefit	NOUN
ftr-337	1847	36	effectively	effectively	ADV
ftr-337	1847	37	function	function	VERB
ftr-337	1847	38	as	as	ADP
ftr-337	1847	39	a	a	DET
ftr-337	1847	40	partnership	partnership	NOUN
ftr-337	1847	41	's	's	PART
ftr-337	1847	42	losses	loss	NOUN
ftr-337	1847	43	and	and	CCONJ
ftr-337	1847	44	credits	credit	NOUN
ftr-337	1847	45	)	)	PUNCT
ftr-337	1847	46	.	.	PUNCT
ftr-337	1847	47	.	.	PUNCT
ftr-337	1847	48	.	.	PUNCT
ftr-337	1848	1	the	the	DET
ftr-337	1848	2	transaction	transaction	NOUN
ftr-337	1848	3	is	be	AUX
ftr-337	1848	4	not	not	PART
ftr-337	1848	5	inconsistent	inconsistent	ADJ
ftr-337	1848	6	with	with	ADP
ftr-337	1848	7	the	the	DET
ftr-337	1848	8	intent	intent	NOUN
ftr-337	1848	9	of	of	ADP
ftr-337	1848	10	subchapter	subchapter	NOUN
ftr-337	1848	11	k.	k.	PROPN
ftr-337	1848	12	”	"	PUNCT
ftr-337	1849	1	i	i	PROPN
ftr-337	1849	2	d.	d.	PROPN
ftr-337	1849	3	at	at	ADP
ftr-337	1849	4	(	(	PUNCT
ftr-337	1849	5	iii	iii	NOUN
ftr-337	1849	6	)	)	PUNCT
ftr-337	1849	7	.	.	PUNCT
ftr-337	1850	1	266	266	NUM
ftr-337	1850	2	.	.	X
ftr-337	1851	1	opening	open	VERB
ftr-337	1851	2	brief	brief	NOUN
ftr-337	1851	3	for	for	ADP
ftr-337	1851	4	respondent	respondent	NOUN
ftr-337	1851	5	at	at	ADP
ftr-337	1851	6	31	31	NUM
ftr-337	1851	7	,	,	PUNCT
ftr-337	1851	8	historic	historic	ADJ
ftr-337	1851	9	boardwalk	boardwalk	NOUN
ftr-337	1851	10	hall	hall	NOUN
ftr-337	1851	11	,	,	PUNCT
ftr-337	1851	12	llc	llc	PROPN
ftr-337	1851	13	v.	v.	PROPN
ftr-337	1851	14	commissioner	commissioner	PROPN
ftr-337	1851	15	,	,	PUNCT
ftr-337	1851	16	136	136	NUM
ftr-337	1851	17	t.c	t.c	PROPN
ftr-337	1851	18	.	.	PROPN
ftr-337	1851	19	1	1	NUM
ftr-337	1851	20	(	(	PUNCT
ftr-337	1851	21	2011	2011	NUM
ftr-337	1851	22	)	)	PUNCT
ftr-337	1851	23	(	(	PUNCT
ftr-337	1851	24	no	no	INTJ
ftr-337	1851	25	.	.	NOUN
ftr-337	1851	26	11273	11273	NUM
ftr-337	1851	27	-	-	SYM
ftr-337	1851	28	07	07	NUM
ftr-337	1851	29	)	)	PUNCT
ftr-337	1851	30	.	.	PUNCT
ftr-337	1852	1	267	267	NUM
ftr-337	1852	2	.	.	PUNCT
ftr-337	1853	1	gregory	gregory	PROPN
ftr-337	1853	2	v.	v.	PROPN
ftr-337	1853	3	helvering	helvering	PROPN
ftr-337	1853	4	,	,	PUNCT
ftr-337	1853	5	293	293	NUM
ftr-337	1853	6	u.s	u.s	PROPN
ftr-337	1853	7	.	.	PROPN
ftr-337	1853	8	465	465	NUM
ftr-337	1853	9	,	,	PUNCT
ftr-337	1853	10	469	469	NUM
ftr-337	1853	11	(	(	PUNCT
ftr-337	1853	12	1935	1935	NUM
ftr-337	1853	13	)	)	PUNCT
ftr-337	1853	14	.	.	PUNCT
ftr-337	1854	1	2012	2012	NUM
ftr-337	1854	2	]	]	PUNCT
ftr-337	1854	3	monetization	monetization	NOUN
ftr-337	1854	4	of	of	ADP
ftr-337	1854	5	business	business	NOUN
ftr-337	1854	6	tax	tax	NOUN
ftr-337	1854	7	credits	credit	NOUN
ftr-337	1854	8	703	703	NUM
ftr-337	1854	9	targeted	target	VERB
ftr-337	1854	10	,	,	PUNCT
ftr-337	1854	11	congressionally	congressionally	ADV
ftr-337	1854	12	mandated	mandate	VERB
ftr-337	1854	13	subsidy	subsidy	NOUN
ftr-337	1854	14	,	,	PUNCT
ftr-337	1854	15	the	the	DET
ftr-337	1854	16	question	question	NOUN
ftr-337	1854	17	is	be	AUX
ftr-337	1854	18	whether	whether	SCONJ
ftr-337	1854	19	a	a	DET
ftr-337	1854	20	corollary	corollary	ADJ
ftr-337	1854	21	rule	rule	NOUN
ftr-337	1854	22	can	can	AUX
ftr-337	1854	23	also	also	ADV
ftr-337	1854	24	be	be	AUX
ftr-337	1854	25	articulated	articulate	VERB
ftr-337	1854	26	:	:	PUNCT
ftr-337	1854	27	viz	viz	NUM
ftr-337	1854	28	.	.	PROPN
ftr-337	1854	29	,	,	PUNCT
ftr-337	1854	30	a	a	DET
ftr-337	1854	31	transaction	transaction	NOUN
ftr-337	1854	32	otherwise	otherwise	ADV
ftr-337	1854	33	lacking	lack	VERB
ftr-337	1854	34	economic	economic	ADJ
ftr-337	1854	35	substance	substance	NOUN
ftr-337	1854	36	is	be	AUX
ftr-337	1854	37	not	not	PART
ftr-337	1854	38	imbued	imbue	VERB
ftr-337	1854	39	with	with	ADP
ftr-337	1854	40	economic	economic	ADJ
ftr-337	1854	41	substance	substance	NOUN
ftr-337	1854	42	because	because	SCONJ
ftr-337	1854	43	it	it	PRON
ftr-337	1854	44	generates	generate	VERB
ftr-337	1854	45	a	a	DET
ftr-337	1854	46	profit	profit	NOUN
ftr-337	1854	47	after	after	ADP
ftr-337	1854	48	accounting	account	VERB
ftr-337	1854	49	for	for	ADP
ftr-337	1854	50	associated	associated	ADJ
ftr-337	1854	51	tax	tax	NOUN
ftr-337	1854	52	benefits	benefit	NOUN
ftr-337	1854	53	,	,	PUNCT
ftr-337	1854	54	even	even	ADV
ftr-337	1854	55	where	where	SCONJ
ftr-337	1854	56	the	the	DET
ftr-337	1854	57	tax	tax	NOUN
ftr-337	1854	58	benefits	benefit	NOUN
ftr-337	1854	59	effectively	effectively	ADV
ftr-337	1854	60	function	function	VERB
ftr-337	1854	61	as	as	ADP
ftr-337	1854	62	a	a	DET
ftr-337	1854	63	targeted	target	VERB
ftr-337	1854	64	,	,	PUNCT
ftr-337	1854	65	congressionally	congressionally	ADV
ftr-337	1854	66	mandated	mandate	VERB
ftr-337	1854	67	,	,	PUNCT
ftr-337	1854	68	subsidy	subsidy	NOUN
ftr-337	1854	69	.	.	PUNCT
ftr-337	1855	1	such	such	DET
ftr-337	1855	2	a	a	DET
ftr-337	1855	3	transaction	transaction	NOUN
ftr-337	1855	4	would	would	AUX
ftr-337	1855	5	seem	seem	VERB
ftr-337	1855	6	to	to	PART
ftr-337	1855	7	be	be	AUX
ftr-337	1855	8	the	the	DET
ftr-337	1855	9	kind	kind	NOUN
ftr-337	1855	10	of	of	ADP
ftr-337	1855	11	“	"	PUNCT
ftr-337	1855	12	paper	paper	NOUN
ftr-337	1855	13	transaction	transaction	NOUN
ftr-337	1855	14	”	"	PUNCT
ftr-337	1855	15	eschewed	eschew	VERB
ftr-337	1855	16	by	by	ADP
ftr-337	1855	17	the	the	DET
ftr-337	1855	18	court	court	NOUN
ftr-337	1855	19	in	in	ADP
ftr-337	1855	20	friendship	friendship	NOUN
ftr-337	1855	21	dairies	dairy	NOUN
ftr-337	1855	22	.	.	PUNCT
ftr-337	1856	1	268	268	NUM
ftr-337	1856	2	however	however	ADV
ftr-337	1856	3	,	,	PUNCT
ftr-337	1856	4	the	the	DET
ftr-337	1856	5	credit	credit	NOUN
ftr-337	1856	6	at	at	ADP
ftr-337	1856	7	issue	issue	NOUN
ftr-337	1856	8	in	in	ADP
ftr-337	1856	9	that	that	DET
ftr-337	1856	10	case	case	NOUN
ftr-337	1856	11	was	be	AUX
ftr-337	1856	12	the	the	DET
ftr-337	1856	13	regular	regular	ADJ
ftr-337	1856	14	investment	investment	NOUN
ftr-337	1856	15	credit	credit	NOUN
ftr-337	1856	16	,	,	PUNCT
ftr-337	1856	17	and	and	CCONJ
ftr-337	1856	18	the	the	DET
ftr-337	1856	19	court	court	NOUN
ftr-337	1856	20	specifically	specifically	ADV
ftr-337	1856	21	concluded	conclude	VERB
ftr-337	1856	22	that	that	SCONJ
ftr-337	1856	23	“	"	PUNCT
ftr-337	1856	24	at	at	ADP
ftr-337	1856	25	no	no	DET
ftr-337	1856	26	point	point	NOUN
ftr-337	1856	27	do	do	AUX
ftr-337	1856	28	the	the	DET
ftr-337	1856	29	committee	committee	NOUN
ftr-337	1856	30	reports	report	NOUN
ftr-337	1856	31	indicate	indicate	VERB
ftr-337	1856	32	that	that	SCONJ
ftr-337	1856	33	the	the	DET
ftr-337	1856	34	credit	credit	NOUN
ftr-337	1856	35	was	be	AUX
ftr-337	1856	36	intended	intend	VERB
ftr-337	1856	37	to	to	PART
ftr-337	1856	38	transform	transform	VERB
ftr-337	1856	39	unprofitable	unprofitable	ADJ
ftr-337	1856	40	transactions	transaction	NOUN
ftr-337	1856	41	into	into	ADP
ftr-337	1856	42	profitable	profitable	ADJ
ftr-337	1856	43	ones	one	NOUN
ftr-337	1856	44	.	.	PUNCT
ftr-337	1856	45	”	"	PUNCT
ftr-337	1857	1	269	269	NUM
ftr-337	1857	2	in	in	ADP
ftr-337	1857	3	historic	historic	ADJ
ftr-337	1857	4	boardwalk	boardwalk	NOUN
ftr-337	1857	5	,	,	PUNCT
ftr-337	1857	6	the	the	DET
ftr-337	1857	7	credit	credit	NOUN
ftr-337	1857	8	at	at	ADP
ftr-337	1857	9	issue	issue	NOUN
ftr-337	1857	10	,	,	PUNCT
ftr-337	1857	11	in	in	ADP
ftr-337	1857	12	contrast	contrast	NOUN
ftr-337	1857	13	,	,	PUNCT
ftr-337	1857	14	was	be	AUX
ftr-337	1857	15	one	one	NUM
ftr-337	1857	16	that	that	PRON
ftr-337	1857	17	the	the	DET
ftr-337	1857	18	tax	tax	NOUN
ftr-337	1857	19	court	court	NOUN
ftr-337	1857	20	expressly	expressly	ADV
ftr-337	1857	21	determined	determine	VERB
ftr-337	1857	22	was	be	AUX
ftr-337	1857	23	enacted	enact	VERB
ftr-337	1857	24	to	to	PART
ftr-337	1857	25	encourage	encourage	VERB
ftr-337	1857	26	participation	participation	NOUN
ftr-337	1857	27	in	in	ADP
ftr-337	1857	28	otherwise	otherwise	ADV
ftr-337	1857	29	unprofitable	unprofitable	ADJ
ftr-337	1857	30	activities	activity	NOUN
ftr-337	1857	31	.	.	PUNCT
ftr-337	1858	1	against	against	ADP
ftr-337	1858	2	that	that	DET
ftr-337	1858	3	backdrop	backdrop	NOUN
ftr-337	1858	4	,	,	PUNCT
ftr-337	1858	5	the	the	DET
ftr-337	1858	6	tax	tax	NOUN
ftr-337	1858	7	court	court	NOUN
ftr-337	1858	8	found	find	VERB
ftr-337	1858	9	the	the	DET
ftr-337	1858	10	requisite	requisite	ADJ
ftr-337	1858	11	economic	economic	ADJ
ftr-337	1858	12	substance	substance	NOUN
ftr-337	1858	13	existed	exist	VERB
ftr-337	1858	14	,	,	PUNCT
ftr-337	1858	15	viewing	view	VERB
ftr-337	1858	16	non	non	ADJ
ftr-337	1858	17	-	-	ADJ
ftr-337	1858	18	tax	tax	ADJ
ftr-337	1858	19	economics	economic	NOUN
ftr-337	1858	20	and	and	CCONJ
ftr-337	1858	21	the	the	DET
ftr-337	1858	22	tax	tax	NOUN
ftr-337	1858	23	credits	credit	NOUN
ftr-337	1858	24	together	together	ADV
ftr-337	1858	25	and	and	CCONJ
ftr-337	1858	26	taking	take	VERB
ftr-337	1858	27	into	into	ADP
ftr-337	1858	28	account	account	NOUN
ftr-337	1858	29	the	the	DET
ftr-337	1858	30	risks	risk	NOUN
ftr-337	1858	31	and	and	CCONJ
ftr-337	1858	32	realities	reality	NOUN
ftr-337	1858	33	of	of	ADP
ftr-337	1858	34	the	the	DET
ftr-337	1858	35	investment	investment	NOUN
ftr-337	1858	36	as	as	SCONJ
ftr-337	1858	37	it	it	PRON
ftr-337	1858	38	found	find	VERB
ftr-337	1858	39	them	they	PRON
ftr-337	1858	40	to	to	PART
ftr-337	1858	41	be	be	AUX
ftr-337	1858	42	(	(	PUNCT
ftr-337	1858	43	and	and	CCONJ
ftr-337	1858	44	notwithstanding	notwithstanding	ADP
ftr-337	1858	45	the	the	DET
ftr-337	1858	46	significant	significant	ADJ
ftr-337	1858	47	extent	extent	NOUN
ftr-337	1858	48	to	to	PART
ftr-337	1858	49	which	which	PRON
ftr-337	1858	50	pitney	pitney	NOUN
ftr-337	1858	51	bowes	bowes	NOUN
ftr-337	1858	52	was	be	AUX
ftr-337	1858	53	insulated	insulate	VERB
ftr-337	1858	54	from	from	ADP
ftr-337	1858	55	the	the	DET
ftr-337	1858	56	risk	risk	NOUN
ftr-337	1858	57	of	of	ADP
ftr-337	1858	58	loss	loss	NOUN
ftr-337	1858	59	)	)	PUNCT
ftr-337	1858	60	.	.	PUNCT
ftr-337	1859	1	whether	whether	SCONJ
ftr-337	1859	2	the	the	DET
ftr-337	1859	3	corollary	corollary	ADJ
ftr-337	1859	4	rule	rule	NOUN
ftr-337	1859	5	above	above	ADV
ftr-337	1859	6	is	be	AUX
ftr-337	1859	7	a	a	DET
ftr-337	1859	8	fair	fair	ADJ
ftr-337	1859	9	extrapolation	extrapolation	NOUN
ftr-337	1859	10	from	from	ADP
ftr-337	1859	11	existing	exist	VERB
ftr-337	1859	12	case	case	NOUN
ftr-337	1859	13	law	law	NOUN
ftr-337	1859	14	is	be	AUX
ftr-337	1859	15	unclear	unclear	ADJ
ftr-337	1859	16	.	.	PUNCT
ftr-337	1860	1	what	what	PRON
ftr-337	1860	2	is	be	AUX
ftr-337	1860	3	clear	clear	ADJ
ftr-337	1860	4	is	be	AUX
ftr-337	1860	5	that	that	SCONJ
ftr-337	1860	6	,	,	PUNCT
ftr-337	1860	7	under	under	ADP
ftr-337	1860	8	the	the	DET
ftr-337	1860	9	case	case	NOUN
ftr-337	1860	10	law	law	NOUN
ftr-337	1860	11	,	,	PUNCT
ftr-337	1860	12	the	the	DET
ftr-337	1860	13	absence	absence	NOUN
ftr-337	1860	14	of	of	ADP
ftr-337	1860	15	a	a	DET
ftr-337	1860	16	pre	pre	ADJ
ftr-337	1860	17	-	-	ADJ
ftr-337	1860	18	tax	tax	ADJ
ftr-337	1860	19	profit	profit	NOUN
ftr-337	1860	20	and	and	CCONJ
ftr-337	1860	21	profit	profit	NOUN
ftr-337	1860	22	objective	objective	NOUN
ftr-337	1860	23	in	in	ADP
ftr-337	1860	24	tax	tax	NOUN
ftr-337	1860	25	credit	credit	NOUN
ftr-337	1860	26	subsidy	subsidy	NOUN
ftr-337	1860	27	cases	case	NOUN
ftr-337	1860	28	is	be	AUX
ftr-337	1860	29	not	not	PART
ftr-337	1860	30	dispositive	dispositive	NOUN
ftr-337	1860	31	of	of	ADP
ftr-337	1860	32	the	the	DET
ftr-337	1860	33	outcome	outcome	NOUN
ftr-337	1860	34	.	.	PUNCT
ftr-337	1861	1	iv	iv	X
ftr-337	1861	2	.	.	PUNCT
ftr-337	1861	3	enactment	enactment	NOUN
ftr-337	1861	4	of	of	ADP
ftr-337	1861	5	section	section	NOUN
ftr-337	1861	6	7701(o	7701(o	NUM
ftr-337	1861	7	)	)	PUNCT
ftr-337	1861	8	a	a	DET
ftr-337	1861	9	lot	lot	NOUN
ftr-337	1861	10	of	of	ADP
ftr-337	1861	11	these	these	DET
ftr-337	1861	12	[	[	X
ftr-337	1861	13	tax	tax	NOUN
ftr-337	1861	14	credit	credit	NOUN
ftr-337	1861	15	]	]	PUNCT
ftr-337	1861	16	deals	deal	NOUN
ftr-337	1861	17	are	be	AUX
ftr-337	1861	18	not	not	PART
ftr-337	1861	19	economically	economically	ADV
ftr-337	1861	20	feasible	feasible	ADJ
ftr-337	1861	21	without	without	ADP
ftr-337	1861	22	the	the	DET
ftr-337	1861	23	tax	tax	NOUN
ftr-337	1861	24	benefits	benefit	NOUN
ftr-337	1861	25	,	,	PUNCT
ftr-337	1861	26	so	so	SCONJ
ftr-337	1861	27	maybe	maybe	ADV
ftr-337	1861	28	they	they	PRON
ftr-337	1861	29	should	should	AUX
ftr-337	1861	30	not	not	PART
ftr-337	1861	31	be	be	AUX
ftr-337	1861	32	respected	respect	VERB
ftr-337	1861	33	,	,	PUNCT
ftr-337	1861	34	but	but	CCONJ
ftr-337	1861	35	the	the	DET
ftr-337	1861	36	policy	policy	NOUN
ftr-337	1861	37	is	be	AUX
ftr-337	1861	38	to	to	PART
ftr-337	1861	39	promote	promote	VERB
ftr-337	1861	40	investment	investment	NOUN
ftr-337	1861	41	.	.	PUNCT
ftr-337	1862	1	we	we	PRON
ftr-337	1862	2	’re	’re	AUX
ftr-337	1862	3	hoping	hope	VERB
ftr-337	1862	4	for	for	ADP
ftr-337	1862	5	legislative	legislative	ADJ
ftr-337	1862	6	history	history	NOUN
ftr-337	1862	7	and	and	CCONJ
ftr-337	1862	8	economic	economic	ADJ
ftr-337	1862	9	substance	substance	NOUN
ftr-337	1862	10	guidance	guidance	NOUN
ftr-337	1862	11	.	.	PUNCT
ftr-337	1863	1	270	270	NUM
ftr-337	1863	2	a.	a.	NOUN
ftr-337	1863	3	basic	basic	ADJ
ftr-337	1863	4	summary	summary	NOUN
ftr-337	1863	5	of	of	ADP
ftr-337	1863	6	the	the	DET
ftr-337	1863	7	provision	provision	NOUN
ftr-337	1863	8	section	section	NOUN
ftr-337	1863	9	1409	1409	NUM
ftr-337	1863	10	of	of	ADP
ftr-337	1863	11	the	the	DET
ftr-337	1863	12	health	health	NOUN
ftr-337	1863	13	care	care	NOUN
ftr-337	1863	14	and	and	CCONJ
ftr-337	1863	15	education	education	NOUN
ftr-337	1863	16	reconciliation	reconciliation	NOUN
ftr-337	1863	17	act	act	NOUN
ftr-337	1863	18	of	of	ADP
ftr-337	1863	19	2010	2010	NUM
ftr-337	1863	20	(	(	PUNCT
ftr-337	1863	21	the	the	DET
ftr-337	1863	22	“	"	PUNCT
ftr-337	1863	23	2010	2010	NUM
ftr-337	1863	24	act	act	NOUN
ftr-337	1863	25	”	"	PUNCT
ftr-337	1863	26	)	)	PUNCT
ftr-337	1863	27	271	271	NUM
ftr-337	1863	28	added	add	VERB
ftr-337	1863	29	new	new	ADJ
ftr-337	1863	30	section	section	NOUN
ftr-337	1863	31	7701(o	7701(o	NOUN
ftr-337	1863	32	)	)	PUNCT
ftr-337	1863	33	to	to	ADP
ftr-337	1863	34	the	the	DET
ftr-337	1863	35	code	code	NOUN
ftr-337	1863	36	,	,	PUNCT
ftr-337	1863	37	effective	effective	ADJ
ftr-337	1863	38	with	with	ADP
ftr-337	1863	39	respect	respect	NOUN
ftr-337	1863	40	to	to	ADP
ftr-337	1863	41	transactions	transaction	NOUN
ftr-337	1863	42	entered	enter	VERB
ftr-337	1863	43	into	into	ADP
ftr-337	1863	44	on	on	ADP
ftr-337	1863	45	or	or	CCONJ
ftr-337	1863	46	after	after	ADP
ftr-337	1863	47	march	march	PROPN
ftr-337	1863	48	31	31	NUM
ftr-337	1863	49	,	,	PUNCT
ftr-337	1863	50	2010	2010	NUM
ftr-337	1863	51	.	.	PUNCT
ftr-337	1864	1	section	section	NOUN
ftr-337	1864	2	7701(o)(1	7701(o)(1	NUM
ftr-337	1864	3	)	)	PUNCT
ftr-337	1864	4	(	(	PUNCT
ftr-337	1864	5	entitled	entitle	VERB
ftr-337	1864	6	“	"	PUNCT
ftr-337	1864	7	clarification	clarification	NOUN
ftr-337	1864	8	of	of	ADP
ftr-337	1864	9	economic	economic	ADJ
ftr-337	1864	10	substance	substance	NOUN
ftr-337	1864	11	doctrine	doctrine	NOUN
ftr-337	1864	12	”	"	PUNCT
ftr-337	1864	13	)	)	PUNCT
ftr-337	1864	14	268	268	NUM
ftr-337	1864	15	.	.	PUNCT
ftr-337	1865	1	see	see	VERB
ftr-337	1865	2	supra	supra	PROPN
ftr-337	1865	3	notes	note	VERB
ftr-337	1865	4	116–20	116–20	PROPN
ftr-337	1865	5	and	and	CCONJ
ftr-337	1865	6	accompanying	accompany	VERB
ftr-337	1865	7	text	text	NOUN
ftr-337	1865	8	.	.	PUNCT
ftr-337	1866	1	269	269	NUM
ftr-337	1866	2	.	.	PUNCT
ftr-337	1866	3	friendship	friendship	NOUN
ftr-337	1866	4	dairies	dairies	PROPN
ftr-337	1866	5	,	,	PUNCT
ftr-337	1866	6	inc	inc	PROPN
ftr-337	1866	7	.	.	PROPN
ftr-337	1867	1	v.	v.	PROPN
ftr-337	1867	2	commissioner	commissioner	PROPN
ftr-337	1867	3	,	,	PUNCT
ftr-337	1867	4	90	90	NUM
ftr-337	1867	5	t.c	t.c	PROPN
ftr-337	1867	6	.	.	PROPN
ftr-337	1867	7	1054	1054	NUM
ftr-337	1867	8	,	,	PUNCT
ftr-337	1867	9	1065	1065	NUM
ftr-337	1867	10	-	-	SYM
ftr-337	1867	11	66	66	NUM
ftr-337	1867	12	(	(	PUNCT
ftr-337	1867	13	1988	1988	NUM
ftr-337	1867	14	)	)	PUNCT
ftr-337	1867	15	.	.	PUNCT
ftr-337	1868	1	270	270	NUM
ftr-337	1868	2	.	.	PUNCT
ftr-337	1868	3	statement	statement	NOUN
ftr-337	1868	4	of	of	ADP
ftr-337	1868	5	christopher	christopher	PROPN
ftr-337	1868	6	kelley	kelley	PROPN
ftr-337	1868	7	,	,	PUNCT
ftr-337	1868	8	special	special	ADJ
ftr-337	1868	9	counsel	counsel	NOUN
ftr-337	1868	10	,	,	PUNCT
ftr-337	1868	11	internal	internal	ADJ
ftr-337	1868	12	revenue	revenue	NOUN
ftr-337	1868	13	service	service	NOUN
ftr-337	1868	14	office	office	NOUN
ftr-337	1868	15	of	of	ADP
ftr-337	1868	16	assoc	assoc	PROPN
ftr-337	1868	17	.	.	PUNCT
ftr-337	1869	1	chief	chief	ADJ
ftr-337	1869	2	counsel	counsel	NOUN
ftr-337	1869	3	(	(	PUNCT
ftr-337	1869	4	passthroughs	passthrough	NOUN
ftr-337	1869	5	and	and	CCONJ
ftr-337	1869	6	special	special	ADJ
ftr-337	1869	7	indus	indus	NOUN
ftr-337	1869	8	.	.	PUNCT
ftr-337	1869	9	)	)	PUNCT
ftr-337	1869	10	,	,	PUNCT
ftr-337	1869	11	in	in	ADP
ftr-337	1869	12	lee	lee	PROPN
ftr-337	1869	13	a.	a.	PROPN
ftr-337	1869	14	sheppard	sheppard	PROPN
ftr-337	1869	15	,	,	PUNCT
ftr-337	1869	16	news	news	NOUN
ftr-337	1869	17	analysis	analysis	NOUN
ftr-337	1869	18	:	:	PUNCT
ftr-337	1869	19	partnership	partnership	NOUN
ftr-337	1869	20	administrative	administrative	ADJ
ftr-337	1869	21	update	update	NOUN
ftr-337	1869	22	,	,	PUNCT
ftr-337	1869	23	127	127	NUM
ftr-337	1869	24	tax	tax	NOUN
ftr-337	1869	25	notes	note	NOUN
ftr-337	1869	26	962	962	NUM
ftr-337	1869	27	,	,	PUNCT
ftr-337	1869	28	963	963	NUM
ftr-337	1869	29	(	(	PUNCT
ftr-337	1869	30	may	may	PROPN
ftr-337	1869	31	31	31	NUM
ftr-337	1869	32	,	,	PUNCT
ftr-337	1869	33	2010	2010	NUM
ftr-337	1869	34	)	)	PUNCT
ftr-337	1869	35	.	.	PUNCT
ftr-337	1870	1	271	271	NUM
ftr-337	1870	2	.	.	X
ftr-337	1870	3	hcera	hcera	NOUN
ftr-337	1870	4	2010	2010	NUM
ftr-337	1870	5	,	,	PUNCT
ftr-337	1870	6	supra	supra	PROPN
ftr-337	1870	7	note	note	PROPN
ftr-337	1870	8	26	26	NUM
ftr-337	1870	9	,	,	PUNCT
ftr-337	1870	10	§	§	PROPN
ftr-337	1870	11	1409	1409	NUM
ftr-337	1870	12	,	,	PUNCT
ftr-337	1870	13	124	124	NUM
ftr-337	1870	14	stat	stat	NOUN
ftr-337	1870	15	.	.	PUNCT
ftr-337	1871	1	at	at	ADP
ftr-337	1871	2	1067–70	1067–70	NUM
ftr-337	1871	3	.	.	PUNCT
ftr-337	1872	1	704	704	NUM
ftr-337	1872	2	florida	florida	PROPN
ftr-337	1872	3	tax	tax	NOUN
ftr-337	1872	4	review	review	NOUN
ftr-337	1873	1	[	[	X
ftr-337	1873	2	vol.12:9	vol.12:9	NOUN
ftr-337	1873	3	provides	provide	VERB
ftr-337	1873	4	that	that	SCONJ
ftr-337	1873	5	,	,	PUNCT
ftr-337	1873	6	in	in	ADP
ftr-337	1873	7	the	the	DET
ftr-337	1873	8	case	case	NOUN
ftr-337	1873	9	of	of	ADP
ftr-337	1873	10	any	any	DET
ftr-337	1873	11	transaction	transaction	NOUN
ftr-337	1873	12	“	"	PUNCT
ftr-337	1873	13	to	to	PART
ftr-337	1873	14	which	which	PRON
ftr-337	1873	15	the	the	DET
ftr-337	1873	16	economic	economic	ADJ
ftr-337	1873	17	substance	substance	NOUN
ftr-337	1873	18	doctrine	doctrine	NOUN
ftr-337	1873	19	is	be	AUX
ftr-337	1873	20	relevant	relevant	ADJ
ftr-337	1873	21	,	,	PUNCT
ftr-337	1873	22	”	"	PUNCT
ftr-337	1873	23	the	the	DET
ftr-337	1873	24	transaction	transaction	NOUN
ftr-337	1873	25	shall	shall	AUX
ftr-337	1873	26	be	be	AUX
ftr-337	1873	27	treated	treat	VERB
ftr-337	1873	28	as	as	ADP
ftr-337	1873	29	having	have	VERB
ftr-337	1873	30	economic	economic	ADJ
ftr-337	1873	31	substance	substance	NOUN
ftr-337	1873	32	only	only	ADV
ftr-337	1873	33	if	if	SCONJ
ftr-337	1873	34	(	(	PUNCT
ftr-337	1873	35	i	i	NOUN
ftr-337	1873	36	)	)	PUNCT
ftr-337	1873	37	the	the	DET
ftr-337	1873	38	transaction	transaction	NOUN
ftr-337	1873	39	changes	change	VERB
ftr-337	1873	40	in	in	ADP
ftr-337	1873	41	a	a	DET
ftr-337	1873	42	meaningful	meaningful	ADJ
ftr-337	1873	43	way	way	NOUN
ftr-337	1873	44	(	(	PUNCT
ftr-337	1873	45	apart	apart	ADV
ftr-337	1873	46	from	from	ADP
ftr-337	1873	47	federal	federal	ADJ
ftr-337	1873	48	income	income	NOUN
ftr-337	1873	49	tax	tax	NOUN
ftr-337	1873	50	effects	effect	NOUN
ftr-337	1873	51	)	)	PUNCT
ftr-337	1873	52	the	the	DET
ftr-337	1873	53	taxpayer	taxpayer	NOUN
ftr-337	1873	54	’s	’s	PART
ftr-337	1873	55	economic	economic	ADJ
ftr-337	1873	56	position	position	NOUN
ftr-337	1873	57	;	;	PUNCT
ftr-337	1873	58	and	and	CCONJ
ftr-337	1873	59	(	(	PUNCT
ftr-337	1873	60	ii	ii	NOUN
ftr-337	1873	61	)	)	PUNCT
ftr-337	1873	62	the	the	DET
ftr-337	1873	63	taxpayer	taxpayer	NOUN
ftr-337	1873	64	has	have	VERB
ftr-337	1873	65	a	a	DET
ftr-337	1873	66	substantial	substantial	ADJ
ftr-337	1873	67	purpose	purpose	NOUN
ftr-337	1873	68	(	(	PUNCT
ftr-337	1873	69	apart	apart	ADV
ftr-337	1873	70	from	from	ADP
ftr-337	1873	71	federal	federal	ADJ
ftr-337	1873	72	income	income	NOUN
ftr-337	1873	73	tax	tax	NOUN
ftr-337	1873	74	effects	effect	NOUN
ftr-337	1873	75	)	)	PUNCT
ftr-337	1873	76	for	for	ADP
ftr-337	1873	77	entering	enter	VERB
ftr-337	1873	78	into	into	ADP
ftr-337	1873	79	the	the	DET
ftr-337	1873	80	transaction	transaction	NOUN
ftr-337	1873	81	.	.	PUNCT
ftr-337	1874	1	section	section	NOUN
ftr-337	1874	2	7701(o)(5)(a	7701(o)(5)(a	NUM
ftr-337	1874	3	)	)	PUNCT
ftr-337	1874	4	provides	provide	VERB
ftr-337	1874	5	that	that	SCONJ
ftr-337	1874	6	the	the	DET
ftr-337	1874	7	term	term	NOUN
ftr-337	1874	8	“	"	PUNCT
ftr-337	1874	9	economic	economic	ADJ
ftr-337	1874	10	substance	substance	NOUN
ftr-337	1874	11	doctrine	doctrine	NOUN
ftr-337	1874	12	”	"	PUNCT
ftr-337	1874	13	means	mean	VERB
ftr-337	1874	14	“	"	PUNCT
ftr-337	1874	15	the	the	DET
ftr-337	1874	16	common	common	ADJ
ftr-337	1874	17	law	law	NOUN
ftr-337	1874	18	doctrine	doctrine	NOUN
ftr-337	1874	19	under	under	ADP
ftr-337	1874	20	which	which	PRON
ftr-337	1874	21	tax	tax	NOUN
ftr-337	1874	22	benefits	benefit	NOUN
ftr-337	1874	23	under	under	ADP
ftr-337	1874	24	subtitle	subtitle	NOUN
ftr-337	1875	1	a	a	PRON
ftr-337	1875	2	with	with	ADP
ftr-337	1875	3	respect	respect	NOUN
ftr-337	1875	4	to	to	ADP
ftr-337	1875	5	a	a	DET
ftr-337	1875	6	transaction	transaction	NOUN
ftr-337	1875	7	are	be	AUX
ftr-337	1875	8	not	not	PART
ftr-337	1875	9	allowable	allowable	ADJ
ftr-337	1875	10	if	if	SCONJ
ftr-337	1875	11	the	the	DET
ftr-337	1875	12	transaction	transaction	NOUN
ftr-337	1875	13	does	do	AUX
ftr-337	1875	14	not	not	PART
ftr-337	1875	15	have	have	VERB
ftr-337	1875	16	economic	economic	ADJ
ftr-337	1875	17	substance	substance	NOUN
ftr-337	1875	18	or	or	CCONJ
ftr-337	1875	19	lacks	lack	VERB
ftr-337	1875	20	a	a	DET
ftr-337	1875	21	business	business	NOUN
ftr-337	1875	22	purpose	purpose	NOUN
ftr-337	1875	23	.	.	PUNCT
ftr-337	1875	24	”	"	PUNCT
ftr-337	1876	1	section	section	NOUN
ftr-337	1876	2	7701(o)(5)(c	7701(o)(5)(c	NUM
ftr-337	1876	3	)	)	PUNCT
ftr-337	1876	4	states	state	VERB
ftr-337	1876	5	that	that	SCONJ
ftr-337	1876	6	the	the	DET
ftr-337	1876	7	determination	determination	NOUN
ftr-337	1876	8	of	of	ADP
ftr-337	1876	9	whether	whether	SCONJ
ftr-337	1876	10	the	the	DET
ftr-337	1876	11	economic	economic	ADJ
ftr-337	1876	12	substance	substance	NOUN
ftr-337	1876	13	doctrine	doctrine	NOUN
ftr-337	1876	14	is	be	AUX
ftr-337	1876	15	relevant	relevant	ADJ
ftr-337	1876	16	to	to	ADP
ftr-337	1876	17	a	a	DET
ftr-337	1876	18	transaction	transaction	NOUN
ftr-337	1876	19	shall	shall	AUX
ftr-337	1876	20	be	be	AUX
ftr-337	1876	21	made	make	VERB
ftr-337	1876	22	in	in	ADP
ftr-337	1876	23	the	the	DET
ftr-337	1876	24	same	same	ADJ
ftr-337	1876	25	manner	manner	NOUN
ftr-337	1876	26	as	as	SCONJ
ftr-337	1876	27	if	if	SCONJ
ftr-337	1876	28	section	section	NOUN
ftr-337	1876	29	7701(o	7701(o	NOUN
ftr-337	1876	30	)	)	PUNCT
ftr-337	1876	31	had	have	AUX
ftr-337	1876	32	never	never	ADV
ftr-337	1876	33	been	be	AUX
ftr-337	1876	34	enacted	enact	VERB
ftr-337	1876	35	.	.	PUNCT
ftr-337	1877	1	section	section	NOUN
ftr-337	1877	2	7701(o)(2)(a	7701(o)(2)(a	NUM
ftr-337	1877	3	)	)	PUNCT
ftr-337	1877	4	provides	provide	VERB
ftr-337	1877	5	that	that	SCONJ
ftr-337	1877	6	a	a	DET
ftr-337	1877	7	transaction	transaction	NOUN
ftr-337	1877	8	’s	’s	PART
ftr-337	1877	9	potential	potential	NOUN
ftr-337	1877	10	for	for	ADP
ftr-337	1877	11	profit	profit	NOUN
ftr-337	1877	12	shall	shall	AUX
ftr-337	1877	13	be	be	AUX
ftr-337	1877	14	taking	take	VERB
ftr-337	1877	15	into	into	ADP
ftr-337	1877	16	account	account	NOUN
ftr-337	1877	17	in	in	ADP
ftr-337	1877	18	determining	determine	VERB
ftr-337	1877	19	whether	whether	SCONJ
ftr-337	1877	20	the	the	DET
ftr-337	1877	21	transaction	transaction	NOUN
ftr-337	1877	22	satisfies	satisfy	VERB
ftr-337	1877	23	the	the	DET
ftr-337	1877	24	requirements	requirement	NOUN
ftr-337	1877	25	of	of	ADP
ftr-337	1877	26	section	section	NOUN
ftr-337	1877	27	7701(o)(1	7701(o)(1	NUM
ftr-337	1877	28	)	)	PUNCT
ftr-337	1877	29	only	only	ADV
ftr-337	1877	30	if	if	SCONJ
ftr-337	1877	31	the	the	DET
ftr-337	1877	32	present	present	ADJ
ftr-337	1877	33	value	value	NOUN
ftr-337	1877	34	of	of	ADP
ftr-337	1877	35	the	the	DET
ftr-337	1877	36	reasonably	reasonably	ADV
ftr-337	1877	37	expected	expected	ADJ
ftr-337	1877	38	pre	pre	ADJ
ftr-337	1877	39	-	-	ADJ
ftr-337	1877	40	tax	tax	ADJ
ftr-337	1877	41	profit	profit	NOUN
ftr-337	1877	42	from	from	ADP
ftr-337	1877	43	the	the	DET
ftr-337	1877	44	transaction	transaction	NOUN
ftr-337	1877	45	is	be	AUX
ftr-337	1877	46	substantial	substantial	ADJ
ftr-337	1877	47	in	in	ADP
ftr-337	1877	48	relation	relation	NOUN
ftr-337	1877	49	to	to	ADP
ftr-337	1877	50	the	the	DET
ftr-337	1877	51	present	present	ADJ
ftr-337	1877	52	value	value	NOUN
ftr-337	1877	53	of	of	ADP
ftr-337	1877	54	the	the	DET
ftr-337	1877	55	expected	expect	VERB
ftr-337	1877	56	net	net	ADJ
ftr-337	1877	57	tax	tax	NOUN
ftr-337	1877	58	benefits	benefit	NOUN
ftr-337	1877	59	.	.	PUNCT
ftr-337	1878	1	272	272	NUM
ftr-337	1878	2	for	for	ADP
ftr-337	1878	3	transactions	transaction	NOUN
ftr-337	1878	4	entered	enter	VERB
ftr-337	1878	5	into	into	ADP
ftr-337	1878	6	on	on	ADP
ftr-337	1878	7	or	or	CCONJ
ftr-337	1878	8	after	after	ADP
ftr-337	1878	9	march	march	PROPN
ftr-337	1878	10	31	31	NUM
ftr-337	1878	11	,	,	PUNCT
ftr-337	1878	12	2010	2010	NUM
ftr-337	1878	13	,	,	PUNCT
ftr-337	1878	14	to	to	PART
ftr-337	1878	15	which	which	PRON
ftr-337	1878	16	the	the	DET
ftr-337	1878	17	economic	economic	ADJ
ftr-337	1878	18	substance	substance	NOUN
ftr-337	1878	19	doctrine	doctrine	NOUN
ftr-337	1878	20	is	be	AUX
ftr-337	1878	21	relevant	relevant	ADJ
ftr-337	1878	22	,	,	PUNCT
ftr-337	1878	23	section	section	NOUN
ftr-337	1878	24	7701(o)(1	7701(o)(1	NUM
ftr-337	1878	25	)	)	PUNCT
ftr-337	1878	26	mandates	mandate	VERB
ftr-337	1878	27	the	the	DET
ftr-337	1878	28	use	use	NOUN
ftr-337	1878	29	of	of	ADP
ftr-337	1878	30	a	a	DET
ftr-337	1878	31	conjunctive	conjunctive	ADJ
ftr-337	1878	32	two	two	NUM
ftr-337	1878	33	-	-	PUNCT
ftr-337	1878	34	prong	prong	NOUN
ftr-337	1878	35	test	test	NOUN
ftr-337	1878	36	to	to	PART
ftr-337	1878	37	determine	determine	VERB
ftr-337	1878	38	whether	whether	SCONJ
ftr-337	1878	39	a	a	DET
ftr-337	1878	40	transaction	transaction	NOUN
ftr-337	1878	41	shall	shall	AUX
ftr-337	1878	42	be	be	AUX
ftr-337	1878	43	treated	treat	VERB
ftr-337	1878	44	as	as	ADP
ftr-337	1878	45	having	have	VERB
ftr-337	1878	46	economic	economic	ADJ
ftr-337	1878	47	substance	substance	NOUN
ftr-337	1878	48	.	.	PUNCT
ftr-337	1879	1	the	the	DET
ftr-337	1879	2	first	first	ADJ
ftr-337	1879	3	prong	prong	NOUN
ftr-337	1879	4	,	,	PUNCT
ftr-337	1879	5	found	find	VERB
ftr-337	1879	6	in	in	ADP
ftr-337	1879	7	section	section	NOUN
ftr-337	1879	8	7701(o)(1)(a	7701(o)(1)(a	NUM
ftr-337	1879	9	)	)	PUNCT
ftr-337	1879	10	,	,	PUNCT
ftr-337	1879	11	requires	require	VERB
ftr-337	1879	12	that	that	SCONJ
ftr-337	1879	13	the	the	DET
ftr-337	1879	14	transaction	transaction	NOUN
ftr-337	1879	15	change	change	NOUN
ftr-337	1879	16	in	in	ADP
ftr-337	1879	17	a	a	DET
ftr-337	1879	18	meaningful	meaningful	ADJ
ftr-337	1879	19	way	way	NOUN
ftr-337	1879	20	272	272	NUM
ftr-337	1879	21	.	.	PUNCT
ftr-337	1880	1	the	the	DET
ftr-337	1880	2	2010	2010	NUM
ftr-337	1880	3	act	act	NOUN
ftr-337	1880	4	also	also	ADV
ftr-337	1880	5	added	add	VERB
ftr-337	1880	6	section	section	NOUN
ftr-337	1880	7	6662(b)(6	6662(b)(6	NUM
ftr-337	1880	8	)	)	PUNCT
ftr-337	1880	9	,	,	PUNCT
ftr-337	1880	10	which	which	PRON
ftr-337	1880	11	provides	provide	VERB
ftr-337	1880	12	that	that	SCONJ
ftr-337	1880	13	the	the	DET
ftr-337	1880	14	accuracy	accuracy	NOUN
ftr-337	1880	15	-	-	PUNCT
ftr-337	1880	16	related	relate	VERB
ftr-337	1880	17	penalty	penalty	NOUN
ftr-337	1880	18	imposed	impose	VERB
ftr-337	1880	19	under	under	ADP
ftr-337	1880	20	section	section	NOUN
ftr-337	1880	21	6662(a	6662(a	NOUN
ftr-337	1880	22	)	)	PUNCT
ftr-337	1880	23	applies	apply	VERB
ftr-337	1880	24	to	to	ADP
ftr-337	1880	25	any	any	DET
ftr-337	1880	26	underpayment	underpayment	ADJ
ftr-337	1880	27	attributable	attributable	ADJ
ftr-337	1880	28	to	to	ADP
ftr-337	1880	29	any	any	DET
ftr-337	1880	30	disallowance	disallowance	NOUN
ftr-337	1880	31	of	of	ADP
ftr-337	1880	32	a	a	DET
ftr-337	1880	33	claimed	claim	VERB
ftr-337	1880	34	tax	tax	NOUN
ftr-337	1880	35	benefit	benefit	NOUN
ftr-337	1880	36	because	because	SCONJ
ftr-337	1880	37	of	of	ADP
ftr-337	1880	38	a	a	DET
ftr-337	1880	39	transaction	transaction	NOUN
ftr-337	1880	40	lacking	lack	VERB
ftr-337	1880	41	economic	economic	ADJ
ftr-337	1880	42	substance	substance	NOUN
ftr-337	1880	43	(	(	PUNCT
ftr-337	1880	44	within	within	ADP
ftr-337	1880	45	the	the	DET
ftr-337	1880	46	meaning	meaning	NOUN
ftr-337	1880	47	of	of	ADP
ftr-337	1880	48	section	section	NOUN
ftr-337	1880	49	7701(o	7701(o	NUM
ftr-337	1880	50	)	)	PUNCT
ftr-337	1880	51	)	)	PUNCT
ftr-337	1880	52	or	or	CCONJ
ftr-337	1880	53	failing	fail	VERB
ftr-337	1880	54	to	to	PART
ftr-337	1880	55	meet	meet	VERB
ftr-337	1880	56	any	any	DET
ftr-337	1880	57	similar	similar	ADJ
ftr-337	1880	58	rule	rule	NOUN
ftr-337	1880	59	of	of	ADP
ftr-337	1880	60	law	law	NOUN
ftr-337	1880	61	(	(	PUNCT
ftr-337	1880	62	collectively	collectively	ADV
ftr-337	1880	63	a	a	DET
ftr-337	1880	64	section	section	NOUN
ftr-337	1880	65	6662(b)(6	6662(b)(6	NUM
ftr-337	1880	66	)	)	PUNCT
ftr-337	1880	67	transaction	transaction	NOUN
ftr-337	1880	68	)	)	PUNCT
ftr-337	1880	69	.	.	PUNCT
ftr-337	1881	1	i	i	PRON
ftr-337	1881	2	d.	d.	PROPN
ftr-337	1881	3	at	at	ADP
ftr-337	1881	4	§	§	PROPN
ftr-337	1881	5	1409(b)(2	1409(b)(2	NUM
ftr-337	1881	6	)	)	PUNCT
ftr-337	1881	7	.	.	PUNCT
ftr-337	1882	1	in	in	ADP
ftr-337	1882	2	addition	addition	NOUN
ftr-337	1882	3	,	,	PUNCT
ftr-337	1882	4	the	the	DET
ftr-337	1882	5	2010	2010	NUM
ftr-337	1882	6	act	act	NOUN
ftr-337	1882	7	added	add	VERB
ftr-337	1882	8	section	section	NOUN
ftr-337	1882	9	6662(i	6662(i	NOUN
ftr-337	1882	10	)	)	PUNCT
ftr-337	1882	11	,	,	PUNCT
ftr-337	1882	12	which	which	PRON
ftr-337	1882	13	increases	increase	VERB
ftr-337	1882	14	the	the	DET
ftr-337	1882	15	accuracy	accuracy	NOUN
ftr-337	1882	16	-	-	PUNCT
ftr-337	1882	17	related	relate	VERB
ftr-337	1882	18	penalty	penalty	NOUN
ftr-337	1882	19	from	from	ADP
ftr-337	1882	20	20	20	NUM
ftr-337	1882	21	percent	percent	NOUN
ftr-337	1882	22	to	to	ADP
ftr-337	1882	23	40	40	NUM
ftr-337	1882	24	percent	percent	NOUN
ftr-337	1882	25	for	for	ADP
ftr-337	1882	26	any	any	DET
ftr-337	1882	27	portion	portion	NOUN
ftr-337	1882	28	of	of	ADP
ftr-337	1882	29	an	an	DET
ftr-337	1882	30	underpayment	underpayment	ADJ
ftr-337	1882	31	attributable	attributable	ADJ
ftr-337	1882	32	to	to	ADP
ftr-337	1882	33	one	one	NUM
ftr-337	1882	34	or	or	CCONJ
ftr-337	1882	35	more	more	ADJ
ftr-337	1882	36	section	section	NOUN
ftr-337	1882	37	6662(b)(6	6662(b)(6	NUM
ftr-337	1882	38	)	)	PUNCT
ftr-337	1882	39	transactions	transaction	NOUN
ftr-337	1882	40	with	with	ADP
ftr-337	1882	41	respect	respect	NOUN
ftr-337	1882	42	to	to	ADP
ftr-337	1882	43	which	which	PRON
ftr-337	1882	44	the	the	DET
ftr-337	1882	45	relevant	relevant	ADJ
ftr-337	1882	46	facts	fact	NOUN
ftr-337	1882	47	affecting	affect	VERB
ftr-337	1882	48	the	the	DET
ftr-337	1882	49	tax	tax	NOUN
ftr-337	1882	50	treatment	treatment	NOUN
ftr-337	1882	51	are	be	AUX
ftr-337	1882	52	not	not	PART
ftr-337	1882	53	adequately	adequately	ADV
ftr-337	1882	54	disclosed	disclose	VERB
ftr-337	1882	55	in	in	ADP
ftr-337	1882	56	the	the	DET
ftr-337	1882	57	return	return	NOUN
ftr-337	1882	58	or	or	CCONJ
ftr-337	1882	59	in	in	ADP
ftr-337	1882	60	a	a	DET
ftr-337	1882	61	statement	statement	NOUN
ftr-337	1882	62	attached	attach	VERB
ftr-337	1882	63	to	to	ADP
ftr-337	1882	64	the	the	DET
ftr-337	1882	65	return	return	NOUN
ftr-337	1882	66	.	.	PUNCT
ftr-337	1883	1	furthermore	furthermore	ADV
ftr-337	1883	2	,	,	PUNCT
ftr-337	1883	3	new	new	ADJ
ftr-337	1883	4	section	section	NOUN
ftr-337	1883	5	6662(i)(3	6662(i)(3	NOUN
ftr-337	1883	6	)	)	PUNCT
ftr-337	1883	7	provides	provide	VERB
ftr-337	1883	8	that	that	SCONJ
ftr-337	1883	9	certain	certain	ADJ
ftr-337	1883	10	amended	amend	VERB
ftr-337	1883	11	returns	return	NOUN
ftr-337	1883	12	or	or	CCONJ
ftr-337	1883	13	any	any	DET
ftr-337	1883	14	supplement	supplement	NOUN
ftr-337	1883	15	to	to	ADP
ftr-337	1883	16	a	a	DET
ftr-337	1883	17	return	return	NOUN
ftr-337	1883	18	shall	shall	AUX
ftr-337	1883	19	not	not	PART
ftr-337	1883	20	be	be	AUX
ftr-337	1883	21	taken	take	VERB
ftr-337	1883	22	into	into	ADP
ftr-337	1883	23	consideration	consideration	NOUN
ftr-337	1883	24	for	for	ADP
ftr-337	1883	25	purposes	purpose	NOUN
ftr-337	1883	26	of	of	ADP
ftr-337	1883	27	section	section	NOUN
ftr-337	1883	28	6662(i	6662(i	NOUN
ftr-337	1883	29	)	)	PUNCT
ftr-337	1883	30	.	.	PUNCT
ftr-337	1884	1	i	i	PRON
ftr-337	1884	2	d.	d.	PROPN
ftr-337	1884	3	at	at	ADP
ftr-337	1884	4	§	§	PROPN
ftr-337	1884	5	1409(b)(2	1409(b)(2	NUM
ftr-337	1884	6	)	)	PUNCT
ftr-337	1884	7	.	.	PUNCT
ftr-337	1885	1	finally	finally	ADV
ftr-337	1885	2	,	,	PUNCT
ftr-337	1885	3	the	the	DET
ftr-337	1885	4	2010	2010	NUM
ftr-337	1885	5	act	act	NOUN
ftr-337	1885	6	amended	amend	VERB
ftr-337	1885	7	section	section	NOUN
ftr-337	1885	8	6664(c	6664(c	NOUN
ftr-337	1885	9	)	)	PUNCT
ftr-337	1886	1	so	so	SCONJ
ftr-337	1886	2	that	that	SCONJ
ftr-337	1886	3	the	the	DET
ftr-337	1886	4	reasonable	reasonable	ADJ
ftr-337	1886	5	cause	cause	NOUN
ftr-337	1886	6	exception	exception	NOUN
ftr-337	1886	7	for	for	ADP
ftr-337	1886	8	underpayments	underpayment	NOUN
ftr-337	1886	9	found	find	VERB
ftr-337	1886	10	in	in	ADP
ftr-337	1886	11	section	section	NOUN
ftr-337	1886	12	6664(c)(1	6664(c)(1	NOUN
ftr-337	1886	13	)	)	PUNCT
ftr-337	1886	14	shall	shall	AUX
ftr-337	1886	15	not	not	PART
ftr-337	1886	16	apply	apply	VERB
ftr-337	1886	17	to	to	ADP
ftr-337	1886	18	any	any	DET
ftr-337	1886	19	portion	portion	NOUN
ftr-337	1886	20	of	of	ADP
ftr-337	1886	21	any	any	DET
ftr-337	1886	22	underpayment	underpayment	ADJ
ftr-337	1886	23	attributable	attributable	ADJ
ftr-337	1886	24	to	to	ADP
ftr-337	1886	25	a	a	DET
ftr-337	1886	26	section	section	NOUN
ftr-337	1886	27	6662(b)(6	6662(b)(6	NUM
ftr-337	1886	28	)	)	PUNCT
ftr-337	1886	29	transaction	transaction	NOUN
ftr-337	1886	30	;	;	PUNCT
ftr-337	1886	31	similarly	similarly	ADV
ftr-337	1886	32	amended	amend	VERB
ftr-337	1886	33	section	section	NOUN
ftr-337	1886	34	6664(d	6664(d	NUM
ftr-337	1886	35	)	)	PUNCT
ftr-337	1886	36	so	so	SCONJ
ftr-337	1886	37	that	that	SCONJ
ftr-337	1886	38	the	the	DET
ftr-337	1886	39	reasonable	reasonable	ADJ
ftr-337	1886	40	cause	cause	NOUN
ftr-337	1886	41	exception	exception	NOUN
ftr-337	1886	42	found	find	VERB
ftr-337	1886	43	in	in	ADP
ftr-337	1886	44	section	section	NOUN
ftr-337	1886	45	6664(d)(1	6664(d)(1	NOUN
ftr-337	1886	46	)	)	PUNCT
ftr-337	1886	47	shall	shall	AUX
ftr-337	1886	48	not	not	PART
ftr-337	1886	49	apply	apply	VERB
ftr-337	1886	50	to	to	ADP
ftr-337	1886	51	any	any	DET
ftr-337	1886	52	reportable	reportable	ADJ
ftr-337	1886	53	transaction	transaction	NOUN
ftr-337	1886	54	understatement	understatement	NOUN
ftr-337	1886	55	(	(	PUNCT
ftr-337	1886	56	within	within	ADP
ftr-337	1886	57	the	the	DET
ftr-337	1886	58	meaning	meaning	NOUN
ftr-337	1886	59	of	of	ADP
ftr-337	1886	60	section	section	NOUN
ftr-337	1886	61	6662a(b	6662a(b	NUM
ftr-337	1886	62	)	)	PUNCT
ftr-337	1886	63	)	)	PUNCT
ftr-337	1887	1	attributable	attributable	ADJ
ftr-337	1887	2	to	to	ADP
ftr-337	1887	3	a	a	DET
ftr-337	1887	4	section	section	NOUN
ftr-337	1887	5	6662(b)(6	6662(b)(6	NUM
ftr-337	1887	6	)	)	PUNCT
ftr-337	1887	7	transaction	transaction	NOUN
ftr-337	1887	8	;	;	PUNCT
ftr-337	1887	9	and	and	CCONJ
ftr-337	1887	10	amended	amend	VERB
ftr-337	1887	11	section	section	NOUN
ftr-337	1887	12	6676	6676	NUM
ftr-337	1887	13	so	so	SCONJ
ftr-337	1887	14	that	that	SCONJ
ftr-337	1887	15	any	any	DET
ftr-337	1887	16	excessive	excessive	ADJ
ftr-337	1887	17	amount	amount	NOUN
ftr-337	1887	18	(	(	PUNCT
ftr-337	1887	19	within	within	ADP
ftr-337	1887	20	the	the	DET
ftr-337	1887	21	meaning	meaning	NOUN
ftr-337	1887	22	of	of	ADP
ftr-337	1887	23	section	section	NOUN
ftr-337	1887	24	6676(b	6676(b	NOUN
ftr-337	1887	25	)	)	PUNCT
ftr-337	1887	26	)	)	PUNCT
ftr-337	1887	27	attributable	attributable	ADJ
ftr-337	1887	28	to	to	ADP
ftr-337	1887	29	any	any	DET
ftr-337	1887	30	section	section	NOUN
ftr-337	1887	31	6662(b)(6	6662(b)(6	NUM
ftr-337	1887	32	)	)	PUNCT
ftr-337	1887	33	transaction	transaction	NOUN
ftr-337	1887	34	shall	shall	AUX
ftr-337	1887	35	not	not	PART
ftr-337	1887	36	be	be	AUX
ftr-337	1887	37	treated	treat	VERB
ftr-337	1887	38	as	as	ADP
ftr-337	1887	39	having	have	VERB
ftr-337	1887	40	a	a	DET
ftr-337	1887	41	reasonable	reasonable	ADJ
ftr-337	1887	42	basis	basis	NOUN
ftr-337	1887	43	.	.	PUNCT
ftr-337	1888	1	i	i	PRON
ftr-337	1888	2	d.	d.	PROPN
ftr-337	1888	3	at	at	ADP
ftr-337	1888	4	§	§	PROPN
ftr-337	1888	5	1409(c	1409(c	NUM
ftr-337	1888	6	)	)	PUNCT
ftr-337	1888	7	,	,	PUNCT
ftr-337	1888	8	(	(	PUNCT
ftr-337	1888	9	d	d	NOUN
ftr-337	1888	10	)	)	PUNCT
ftr-337	1888	11	.	.	PUNCT
ftr-337	1889	1	2012	2012	NUM
ftr-337	1889	2	]	]	PUNCT
ftr-337	1889	3	monetization	monetization	NOUN
ftr-337	1889	4	of	of	ADP
ftr-337	1889	5	business	business	NOUN
ftr-337	1889	6	tax	tax	NOUN
ftr-337	1889	7	credits	credit	NOUN
ftr-337	1889	8	705	705	NUM
ftr-337	1889	9	(	(	PUNCT
ftr-337	1889	10	apart	apart	ADV
ftr-337	1889	11	from	from	ADP
ftr-337	1889	12	federal	federal	ADJ
ftr-337	1889	13	income	income	NOUN
ftr-337	1889	14	tax	tax	NOUN
ftr-337	1889	15	effects	effect	NOUN
ftr-337	1889	16	)	)	PUNCT
ftr-337	1889	17	the	the	DET
ftr-337	1889	18	taxpayer	taxpayer	NOUN
ftr-337	1889	19	’s	’s	PART
ftr-337	1889	20	economic	economic	ADJ
ftr-337	1889	21	position	position	NOUN
ftr-337	1889	22	.	.	PUNCT
ftr-337	1890	1	the	the	DET
ftr-337	1890	2	second	second	ADJ
ftr-337	1890	3	prong	prong	NOUN
ftr-337	1890	4	,	,	PUNCT
ftr-337	1890	5	found	find	VERB
ftr-337	1890	6	in	in	ADP
ftr-337	1890	7	section	section	NOUN
ftr-337	1890	8	7701(o)(1)(b	7701(o)(1)(b	NUM
ftr-337	1890	9	)	)	PUNCT
ftr-337	1890	10	,	,	PUNCT
ftr-337	1890	11	requires	require	VERB
ftr-337	1890	12	that	that	SCONJ
ftr-337	1890	13	the	the	DET
ftr-337	1890	14	taxpayer	taxpayer	NOUN
ftr-337	1890	15	have	have	VERB
ftr-337	1890	16	a	a	DET
ftr-337	1890	17	substantial	substantial	ADJ
ftr-337	1890	18	purpose	purpose	NOUN
ftr-337	1890	19	(	(	PUNCT
ftr-337	1890	20	apart	apart	ADV
ftr-337	1890	21	from	from	ADP
ftr-337	1890	22	federal	federal	ADJ
ftr-337	1890	23	income	income	NOUN
ftr-337	1890	24	tax	tax	NOUN
ftr-337	1890	25	effects	effect	NOUN
ftr-337	1890	26	)	)	PUNCT
ftr-337	1890	27	for	for	ADP
ftr-337	1890	28	entering	enter	VERB
ftr-337	1890	29	into	into	ADP
ftr-337	1890	30	the	the	DET
ftr-337	1890	31	transaction	transaction	NOUN
ftr-337	1890	32	.	.	PUNCT
ftr-337	1891	1	in	in	ADP
ftr-337	1891	2	notice	notice	NOUN
ftr-337	1891	3	2010	2010	NUM
ftr-337	1891	4	-	-	SYM
ftr-337	1891	5	62	62	NUM
ftr-337	1891	6	,	,	PUNCT
ftr-337	1891	7	273	273	NUM
ftr-337	1891	8	providing	provide	VERB
ftr-337	1891	9	interim	interim	ADJ
ftr-337	1891	10	guidance	guidance	NOUN
ftr-337	1891	11	regarding	regard	VERB
ftr-337	1891	12	the	the	DET
ftr-337	1891	13	codification	codification	NOUN
ftr-337	1891	14	of	of	ADP
ftr-337	1891	15	the	the	DET
ftr-337	1891	16	economic	economic	ADJ
ftr-337	1891	17	substance	substance	NOUN
ftr-337	1891	18	doctrine	doctrine	NOUN
ftr-337	1891	19	,	,	PUNCT
ftr-337	1891	20	the	the	DET
ftr-337	1891	21	irs	irs	PROPN
ftr-337	1891	22	states	state	VERB
ftr-337	1891	23	that	that	SCONJ
ftr-337	1891	24	it	it	PRON
ftr-337	1891	25	will	will	AUX
ftr-337	1891	26	continue	continue	VERB
ftr-337	1891	27	to	to	PART
ftr-337	1891	28	rely	rely	VERB
ftr-337	1891	29	on	on	ADP
ftr-337	1891	30	relevant	relevant	ADJ
ftr-337	1891	31	case	case	NOUN
ftr-337	1891	32	law	law	NOUN
ftr-337	1891	33	under	under	ADP
ftr-337	1891	34	the	the	DET
ftr-337	1891	35	common	common	ADJ
ftr-337	1891	36	-	-	PUNCT
ftr-337	1891	37	law	law	NOUN
ftr-337	1891	38	economic	economic	ADJ
ftr-337	1891	39	substance	substance	NOUN
ftr-337	1891	40	doctrine	doctrine	NOUN
ftr-337	1891	41	in	in	ADP
ftr-337	1891	42	applying	apply	VERB
ftr-337	1891	43	the	the	DET
ftr-337	1891	44	two	two	NUM
ftr-337	1891	45	-	-	PUNCT
ftr-337	1891	46	prong	prong	NOUN
ftr-337	1891	47	conjunctive	conjunctive	ADJ
ftr-337	1891	48	test	test	NOUN
ftr-337	1891	49	in	in	ADP
ftr-337	1891	50	section	section	NOUN
ftr-337	1891	51	7701(o)(1	7701(o)(1	NUM
ftr-337	1891	52	):	):	PUNCT
ftr-337	1891	53	accordingly	accordingly	ADV
ftr-337	1891	54	,	,	PUNCT
ftr-337	1891	55	in	in	ADP
ftr-337	1891	56	determining	determine	VERB
ftr-337	1891	57	whether	whether	SCONJ
ftr-337	1891	58	a	a	DET
ftr-337	1891	59	transaction	transaction	NOUN
ftr-337	1891	60	sufficiently	sufficiently	ADV
ftr-337	1891	61	affects	affect	VERB
ftr-337	1891	62	the	the	DET
ftr-337	1891	63	taxpayer	taxpayer	NOUN
ftr-337	1891	64	’s	’s	PART
ftr-337	1891	65	economic	economic	ADJ
ftr-337	1891	66	position	position	NOUN
ftr-337	1891	67	to	to	PART
ftr-337	1891	68	satisfy	satisfy	VERB
ftr-337	1891	69	the	the	DET
ftr-337	1891	70	requirements	requirement	NOUN
ftr-337	1891	71	of	of	ADP
ftr-337	1891	72	section	section	NOUN
ftr-337	1891	73	7701(o)(1)(a	7701(o)(1)(a	NUM
ftr-337	1891	74	)	)	PUNCT
ftr-337	1891	75	,	,	PUNCT
ftr-337	1891	76	the	the	DET
ftr-337	1891	77	irs	irs	PROPN
ftr-337	1891	78	will	will	AUX
ftr-337	1891	79	apply	apply	VERB
ftr-337	1891	80	cases	case	NOUN
ftr-337	1891	81	under	under	ADP
ftr-337	1891	82	the	the	DET
ftr-337	1891	83	common	common	ADJ
ftr-337	1891	84	-	-	PUNCT
ftr-337	1891	85	law	law	NOUN
ftr-337	1891	86	economic	economic	ADJ
ftr-337	1891	87	substance	substance	NOUN
ftr-337	1891	88	doctrine	doctrine	NOUN
ftr-337	1891	89	(	(	PUNCT
ftr-337	1891	90	as	as	SCONJ
ftr-337	1891	91	identified	identify	VERB
ftr-337	1891	92	in	in	ADP
ftr-337	1891	93	section	section	NOUN
ftr-337	1891	94	7701(o)(5)(a	7701(o)(5)(a	NUM
ftr-337	1891	95	)	)	PUNCT
ftr-337	1891	96	)	)	PUNCT
ftr-337	1891	97	pertaining	pertain	VERB
ftr-337	1891	98	to	to	ADP
ftr-337	1891	99	whether	whether	SCONJ
ftr-337	1891	100	the	the	DET
ftr-337	1891	101	tax	tax	NOUN
ftr-337	1891	102	benefits	benefit	NOUN
ftr-337	1891	103	of	of	ADP
ftr-337	1891	104	a	a	DET
ftr-337	1891	105	transaction	transaction	NOUN
ftr-337	1891	106	are	be	AUX
ftr-337	1891	107	not	not	PART
ftr-337	1891	108	allowable	allowable	ADJ
ftr-337	1891	109	because	because	SCONJ
ftr-337	1891	110	the	the	DET
ftr-337	1891	111	transaction	transaction	NOUN
ftr-337	1891	112	does	do	AUX
ftr-337	1891	113	not	not	PART
ftr-337	1891	114	satisfy	satisfy	VERB
ftr-337	1891	115	the	the	DET
ftr-337	1891	116	economic	economic	ADJ
ftr-337	1891	117	substance	substance	NOUN
ftr-337	1891	118	prong	prong	NOUN
ftr-337	1891	119	of	of	ADP
ftr-337	1891	120	the	the	DET
ftr-337	1891	121	economic	economic	ADJ
ftr-337	1891	122	substance	substance	NOUN
ftr-337	1891	123	doctrine	doctrine	NOUN
ftr-337	1891	124	.	.	PUNCT
ftr-337	1892	1	similarly	similarly	ADV
ftr-337	1892	2	,	,	PUNCT
ftr-337	1892	3	in	in	ADP
ftr-337	1892	4	determining	determine	VERB
ftr-337	1892	5	whether	whether	SCONJ
ftr-337	1892	6	a	a	DET
ftr-337	1892	7	transaction	transaction	NOUN
ftr-337	1892	8	has	have	VERB
ftr-337	1892	9	a	a	DET
ftr-337	1892	10	sufficient	sufficient	ADJ
ftr-337	1892	11	nontax	nontax	NOUN
ftr-337	1892	12	purpose	purpose	NOUN
ftr-337	1892	13	to	to	PART
ftr-337	1892	14	satisfy	satisfy	VERB
ftr-337	1892	15	the	the	DET
ftr-337	1892	16	requirements	requirement	NOUN
ftr-337	1892	17	of	of	ADP
ftr-337	1892	18	section	section	NOUN
ftr-337	1892	19	7701(o)(1)(b	7701(o)(1)(b	NUM
ftr-337	1892	20	)	)	PUNCT
ftr-337	1892	21	,	,	PUNCT
ftr-337	1892	22	the	the	DET
ftr-337	1892	23	irs	irs	PROPN
ftr-337	1892	24	will	will	AUX
ftr-337	1892	25	apply	apply	VERB
ftr-337	1892	26	cases	case	NOUN
ftr-337	1892	27	under	under	ADP
ftr-337	1892	28	the	the	DET
ftr-337	1892	29	common	common	ADJ
ftr-337	1892	30	-	-	PUNCT
ftr-337	1892	31	law	law	NOUN
ftr-337	1892	32	economic	economic	ADJ
ftr-337	1892	33	substance	substance	NOUN
ftr-337	1892	34	doctrine	doctrine	NOUN
ftr-337	1892	35	pertaining	pertain	VERB
ftr-337	1892	36	to	to	ADP
ftr-337	1892	37	whether	whether	SCONJ
ftr-337	1892	38	the	the	DET
ftr-337	1892	39	tax	tax	NOUN
ftr-337	1892	40	benefits	benefit	NOUN
ftr-337	1892	41	of	of	ADP
ftr-337	1892	42	a	a	DET
ftr-337	1892	43	transaction	transaction	NOUN
ftr-337	1892	44	are	be	AUX
ftr-337	1892	45	not	not	PART
ftr-337	1892	46	allowable	allowable	ADJ
ftr-337	1892	47	because	because	SCONJ
ftr-337	1892	48	the	the	DET
ftr-337	1892	49	transaction	transaction	NOUN
ftr-337	1892	50	lacks	lack	VERB
ftr-337	1892	51	a	a	DET
ftr-337	1892	52	business	business	NOUN
ftr-337	1892	53	purpose	purpose	NOUN
ftr-337	1892	54	.	.	PUNCT
ftr-337	1893	1	274	274	NUM
ftr-337	1893	2	as	as	ADP
ftr-337	1893	3	to	to	ADP
ftr-337	1893	4	the	the	DET
ftr-337	1893	5	determination	determination	NOUN
ftr-337	1893	6	of	of	ADP
ftr-337	1893	7	whether	whether	SCONJ
ftr-337	1893	8	a	a	DET
ftr-337	1893	9	transaction	transaction	NOUN
ftr-337	1893	10	falls	fall	VERB
ftr-337	1893	11	within	within	ADP
ftr-337	1893	12	the	the	DET
ftr-337	1893	13	operation	operation	NOUN
ftr-337	1893	14	of	of	ADP
ftr-337	1893	15	section	section	NOUN
ftr-337	1893	16	7701(o	7701(o	NUM
ftr-337	1893	17	)	)	PUNCT
ftr-337	1893	18	(	(	PUNCT
ftr-337	1893	19	i.e.	i.e.	X
ftr-337	1893	20	,	,	PUNCT
ftr-337	1893	21	is	be	AUX
ftr-337	1893	22	a	a	DET
ftr-337	1893	23	transaction	transaction	NOUN
ftr-337	1893	24	to	to	PART
ftr-337	1893	25	which	which	PRON
ftr-337	1893	26	the	the	DET
ftr-337	1893	27	economic	economic	ADJ
ftr-337	1893	28	substance	substance	NOUN
ftr-337	1893	29	doctrine	doctrine	NOUN
ftr-337	1893	30	is	be	AUX
ftr-337	1893	31	“	"	PUNCT
ftr-337	1893	32	relevant	relevant	ADJ
ftr-337	1893	33	”	"	PUNCT
ftr-337	1893	34	)	)	PUNCT
ftr-337	1893	35	,	,	PUNCT
ftr-337	1893	36	the	the	DET
ftr-337	1893	37	notice	notice	NOUN
ftr-337	1893	38	provides	provide	VERB
ftr-337	1893	39	that	that	SCONJ
ftr-337	1893	40	the	the	DET
ftr-337	1893	41	irs	irs	PROPN
ftr-337	1893	42	will	will	AUX
ftr-337	1893	43	continue	continue	VERB
ftr-337	1893	44	to	to	PART
ftr-337	1893	45	analyze	analyze	VERB
ftr-337	1893	46	when	when	SCONJ
ftr-337	1893	47	the	the	DET
ftr-337	1893	48	economic	economic	ADJ
ftr-337	1893	49	substance	substance	NOUN
ftr-337	1893	50	doctrine	doctrine	NOUN
ftr-337	1893	51	will	will	AUX
ftr-337	1893	52	apply	apply	VERB
ftr-337	1893	53	in	in	ADP
ftr-337	1893	54	the	the	DET
ftr-337	1893	55	same	same	ADJ
ftr-337	1893	56	fashion	fashion	NOUN
ftr-337	1893	57	as	as	SCONJ
ftr-337	1893	58	it	it	PRON
ftr-337	1893	59	did	do	VERB
ftr-337	1893	60	prior	prior	ADV
ftr-337	1893	61	to	to	ADP
ftr-337	1893	62	the	the	DET
ftr-337	1893	63	enactment	enactment	NOUN
ftr-337	1893	64	of	of	ADP
ftr-337	1893	65	section	section	NOUN
ftr-337	1893	66	7701(o	7701(o	NUM
ftr-337	1893	67	)	)	PUNCT
ftr-337	1893	68	.	.	PUNCT
ftr-337	1894	1	if	if	SCONJ
ftr-337	1894	2	authorities	authority	NOUN
ftr-337	1894	3	,	,	PUNCT
ftr-337	1894	4	prior	prior	ADV
ftr-337	1894	5	to	to	ADP
ftr-337	1894	6	the	the	DET
ftr-337	1894	7	enactment	enactment	NOUN
ftr-337	1894	8	of	of	ADP
ftr-337	1894	9	section	section	NOUN
ftr-337	1894	10	7701(o	7701(o	NUM
ftr-337	1894	11	)	)	PUNCT
ftr-337	1894	12	,	,	PUNCT
ftr-337	1894	13	provided	provide	VERB
ftr-337	1894	14	that	that	SCONJ
ftr-337	1894	15	the	the	DET
ftr-337	1894	16	economic	economic	ADJ
ftr-337	1894	17	substance	substance	NOUN
ftr-337	1894	18	doctrine	doctrine	NOUN
ftr-337	1894	19	was	be	AUX
ftr-337	1894	20	not	not	PART
ftr-337	1894	21	relevant	relevant	ADJ
ftr-337	1894	22	to	to	ADP
ftr-337	1894	23	whether	whether	SCONJ
ftr-337	1894	24	certain	certain	ADJ
ftr-337	1894	25	tax	tax	NOUN
ftr-337	1894	26	benefits	benefit	NOUN
ftr-337	1894	27	are	be	AUX
ftr-337	1894	28	allowable	allowable	ADJ
ftr-337	1894	29	,	,	PUNCT
ftr-337	1894	30	the	the	DET
ftr-337	1894	31	irs	irs	PROPN
ftr-337	1894	32	will	will	AUX
ftr-337	1894	33	continue	continue	VERB
ftr-337	1894	34	to	to	PART
ftr-337	1894	35	take	take	VERB
ftr-337	1894	36	the	the	DET
ftr-337	1894	37	position	position	NOUN
ftr-337	1894	38	that	that	SCONJ
ftr-337	1894	39	the	the	DET
ftr-337	1894	40	economic	economic	ADJ
ftr-337	1894	41	substance	substance	NOUN
ftr-337	1894	42	doctrine	doctrine	NOUN
ftr-337	1894	43	is	be	AUX
ftr-337	1894	44	not	not	PART
ftr-337	1894	45	relevant	relevant	ADJ
ftr-337	1894	46	to	to	ADP
ftr-337	1894	47	whether	whether	SCONJ
ftr-337	1894	48	those	those	DET
ftr-337	1894	49	tax	tax	NOUN
ftr-337	1894	50	benefits	benefit	NOUN
ftr-337	1894	51	are	be	AUX
ftr-337	1894	52	allowable	allowable	ADJ
ftr-337	1894	53	.	.	PUNCT
ftr-337	1895	1	275	275	NUM
ftr-337	1895	2	the	the	DET
ftr-337	1895	3	notice	notice	NOUN
ftr-337	1895	4	states	state	VERB
ftr-337	1895	5	that	that	SCONJ
ftr-337	1895	6	“	"	PUNCT
ftr-337	1895	7	[	[	X
ftr-337	1895	8	t]he	t]he	X
ftr-337	1895	9	treasury	treasury	PROPN
ftr-337	1895	10	department	department	NOUN
ftr-337	1895	11	and	and	CCONJ
ftr-337	1895	12	the	the	DET
ftr-337	1895	13	irs	irs	PROPN
ftr-337	1895	14	do	do	AUX
ftr-337	1895	15	not	not	PART
ftr-337	1895	16	intend	intend	VERB
ftr-337	1895	17	to	to	PART
ftr-337	1895	18	issue	issue	VERB
ftr-337	1895	19	general	general	ADJ
ftr-337	1895	20	administrative	administrative	ADJ
ftr-337	1895	21	guidance	guidance	NOUN
ftr-337	1895	22	regarding	regard	VERB
ftr-337	1895	23	the	the	DET
ftr-337	1895	24	types	type	NOUN
ftr-337	1895	25	of	of	ADP
ftr-337	1895	26	transactions	transaction	NOUN
ftr-337	1895	27	273	273	NUM
ftr-337	1895	28	.	.	PUNCT
ftr-337	1895	29	notice	notice	VERB
ftr-337	1895	30	2010	2010	NUM
ftr-337	1895	31	-	-	SYM
ftr-337	1895	32	62	62	NUM
ftr-337	1895	33	,	,	PUNCT
ftr-337	1895	34	2010	2010	NUM
ftr-337	1895	35	-	-	SYM
ftr-337	1895	36	40	40	NUM
ftr-337	1895	37	i.r.b	i.r.b	NOUN
ftr-337	1895	38	.	.	PUNCT
ftr-337	1896	1	411	411	NUM
ftr-337	1896	2	.	.	NOUN
ftr-337	1896	3	274	274	NUM
ftr-337	1896	4	.	.	PUNCT
ftr-337	1897	1	i	i	PRON
ftr-337	1897	2	d.	d.	PROPN
ftr-337	1897	3	275	275	NUM
ftr-337	1897	4	.	.	PUNCT
ftr-337	1898	1	i	i	PRON
ftr-337	1898	2	d.	d.	PROPN
ftr-337	1898	3	706	706	NUM
ftr-337	1898	4	florida	florida	PROPN
ftr-337	1898	5	tax	tax	PROPN
ftr-337	1898	6	review	review	NOUN
ftr-337	1899	1	[	[	X
ftr-337	1899	2	vol.12:9	vol.12:9	X
ftr-337	1899	3	to	to	PART
ftr-337	1899	4	which	which	PRON
ftr-337	1899	5	the	the	DET
ftr-337	1899	6	economic	economic	ADJ
ftr-337	1899	7	substance	substance	NOUN
ftr-337	1899	8	doctrine	doctrine	NOUN
ftr-337	1899	9	either	either	CCONJ
ftr-337	1899	10	applies	apply	VERB
ftr-337	1899	11	or	or	CCONJ
ftr-337	1899	12	does	do	AUX
ftr-337	1899	13	not	not	PART
ftr-337	1899	14	apply	apply	VERB
ftr-337	1899	15	.	.	PUNCT
ftr-337	1899	16	”	"	PUNCT
ftr-337	1900	1	276	276	NUM
ftr-337	1900	2	b.	b.	PROPN
ftr-337	1900	3	relevant	relevant	ADJ
ftr-337	1900	4	legislative	legislative	ADJ
ftr-337	1900	5	history	history	NOUN
ftr-337	1900	6	there	there	PRON
ftr-337	1900	7	is	be	VERB
ftr-337	1900	8	no	no	DET
ftr-337	1900	9	official	official	ADJ
ftr-337	1900	10	legislative	legislative	ADJ
ftr-337	1900	11	history	history	NOUN
ftr-337	1900	12	accompanying	accompany	VERB
ftr-337	1900	13	the	the	DET
ftr-337	1900	14	enactment	enactment	NOUN
ftr-337	1900	15	of	of	ADP
ftr-337	1900	16	section	section	NOUN
ftr-337	1900	17	7701(o	7701(o	NUM
ftr-337	1900	18	)	)	PUNCT
ftr-337	1900	19	.	.	PUNCT
ftr-337	1901	1	the	the	DET
ftr-337	1901	2	principal	principal	ADJ
ftr-337	1901	3	document	document	NOUN
ftr-337	1901	4	practitioners	practitioner	NOUN
ftr-337	1901	5	are	be	AUX
ftr-337	1901	6	consulting	consult	VERB
ftr-337	1901	7	for	for	ADP
ftr-337	1901	8	assistance	assistance	NOUN
ftr-337	1901	9	in	in	ADP
ftr-337	1901	10	understanding	understand	VERB
ftr-337	1901	11	the	the	DET
ftr-337	1901	12	provision	provision	NOUN
ftr-337	1901	13	,	,	PUNCT
ftr-337	1901	14	therefore	therefore	ADV
ftr-337	1901	15	,	,	PUNCT
ftr-337	1901	16	is	be	AUX
ftr-337	1901	17	the	the	DET
ftr-337	1901	18	joint	joint	ADJ
ftr-337	1901	19	committee	committee	NOUN
ftr-337	1901	20	explanation	explanation	NOUN
ftr-337	1901	21	of	of	ADP
ftr-337	1901	22	the	the	DET
ftr-337	1901	23	provision	provision	NOUN
ftr-337	1901	24	.	.	PUNCT
ftr-337	1902	1	277	277	NUM
ftr-337	1902	2	the	the	DET
ftr-337	1902	3	jct	jct	PROPN
ftr-337	1902	4	technical	technical	ADJ
ftr-337	1902	5	explanation	explanation	PROPN
ftr-337	1902	6	acknowledges	acknowledge	VERB
ftr-337	1902	7	the	the	DET
ftr-337	1902	8	existence	existence	NOUN
ftr-337	1902	9	of	of	ADP
ftr-337	1902	10	overlapping	overlap	VERB
ftr-337	1902	11	common	common	ADJ
ftr-337	1902	12	-	-	PUNCT
ftr-337	1902	13	law	law	NOUN
ftr-337	1902	14	doctrines	doctrine	NOUN
ftr-337	1902	15	that	that	PRON
ftr-337	1902	16	courts	court	NOUN
ftr-337	1902	17	can	can	AUX
ftr-337	1902	18	apply	apply	VERB
ftr-337	1902	19	to	to	PART
ftr-337	1902	20	deny	deny	VERB
ftr-337	1902	21	the	the	DET
ftr-337	1902	22	tax	tax	NOUN
ftr-337	1902	23	benefits	benefit	NOUN
ftr-337	1902	24	of	of	ADP
ftr-337	1902	25	a	a	DET
ftr-337	1902	26	tax	tax	NOUN
ftr-337	1902	27	-	-	PUNCT
ftr-337	1902	28	motivated	motivate	VERB
ftr-337	1902	29	transaction	transaction	NOUN
ftr-337	1902	30	notwithstanding	notwithstanding	ADP
ftr-337	1902	31	that	that	SCONJ
ftr-337	1902	32	the	the	DET
ftr-337	1902	33	transaction	transaction	NOUN
ftr-337	1902	34	may	may	AUX
ftr-337	1902	35	conform	conform	VERB
ftr-337	1902	36	to	to	ADP
ftr-337	1902	37	the	the	DET
ftr-337	1902	38	literal	literal	ADJ
ftr-337	1902	39	technical	technical	ADJ
ftr-337	1902	40	requirements	requirement	NOUN
ftr-337	1902	41	of	of	ADP
ftr-337	1902	42	a	a	DET
ftr-337	1902	43	tax	tax	NOUN
ftr-337	1902	44	provision	provision	NOUN
ftr-337	1902	45	—	—	PUNCT
ftr-337	1902	46	among	among	ADP
ftr-337	1902	47	them	they	PRON
ftr-337	1902	48	,	,	PUNCT
ftr-337	1902	49	the	the	DET
ftr-337	1902	50	“	"	PUNCT
ftr-337	1902	51	economic	economic	ADJ
ftr-337	1902	52	substance	substance	NOUN
ftr-337	1902	53	”	"	PUNCT
ftr-337	1902	54	doctrine	doctrine	NOUN
ftr-337	1902	55	,	,	PUNCT
ftr-337	1902	56	but	but	CCONJ
ftr-337	1902	57	also	also	ADV
ftr-337	1902	58	“	"	PUNCT
ftr-337	1902	59	closely	closely	ADV
ftr-337	1902	60	related	relate	VERB
ftr-337	1902	61	doctrines	doctrine	NOUN
ftr-337	1902	62	”	"	PUNCT
ftr-337	1902	63	such	such	ADJ
ftr-337	1902	64	as	as	ADP
ftr-337	1902	65	the	the	DET
ftr-337	1902	66	“	"	PUNCT
ftr-337	1902	67	sham	sham	ADJ
ftr-337	1902	68	transaction	transaction	NOUN
ftr-337	1902	69	doctrine	doctrine	NOUN
ftr-337	1902	70	,	,	PUNCT
ftr-337	1902	71	”	"	PUNCT
ftr-337	1902	72	“	"	PUNCT
ftr-337	1902	73	business	business	NOUN
ftr-337	1902	74	purpose	purpose	NOUN
ftr-337	1902	75	doctrine	doctrine	NOUN
ftr-337	1902	76	,	,	PUNCT
ftr-337	1902	77	”	"	PUNCT
ftr-337	1902	78	and	and	CCONJ
ftr-337	1902	79	“	"	PUNCT
ftr-337	1902	80	substance	substance	NOUN
ftr-337	1902	81	over	over	ADP
ftr-337	1902	82	form	form	NOUN
ftr-337	1902	83	doctrine	doctrine	NOUN
ftr-337	1902	84	.	.	PUNCT
ftr-337	1902	85	”	"	PUNCT
ftr-337	1903	1	the	the	DET
ftr-337	1903	2	jct	jct	PROPN
ftr-337	1903	3	technical	technical	ADJ
ftr-337	1903	4	explanation	explanation	PROPN
ftr-337	1903	5	notes	note	VERB
ftr-337	1903	6	the	the	DET
ftr-337	1903	7	conflicting	conflict	VERB
ftr-337	1903	8	views	view	NOUN
ftr-337	1903	9	expressed	express	VERB
ftr-337	1903	10	in	in	ADP
ftr-337	1903	11	judicial	judicial	ADJ
ftr-337	1903	12	decisions	decision	NOUN
ftr-337	1903	13	as	as	ADP
ftr-337	1903	14	to	to	ADP
ftr-337	1903	15	the	the	DET
ftr-337	1903	16	role	role	NOUN
ftr-337	1903	17	of	of	ADP
ftr-337	1903	18	business	business	NOUN
ftr-337	1903	19	purpose	purpose	NOUN
ftr-337	1903	20	in	in	ADP
ftr-337	1903	21	the	the	DET
ftr-337	1903	22	economic	economic	ADJ
ftr-337	1903	23	substance	substance	NOUN
ftr-337	1903	24	evaluation	evaluation	NOUN
ftr-337	1903	25	and	and	CCONJ
ftr-337	1903	26	variations	variation	NOUN
ftr-337	1903	27	in	in	ADP
ftr-337	1903	28	the	the	DET
ftr-337	1903	29	formulation	formulation	NOUN
ftr-337	1903	30	of	of	ADP
ftr-337	1903	31	what	what	PRON
ftr-337	1903	32	constitutes	constitute	VERB
ftr-337	1903	33	a	a	DET
ftr-337	1903	34	sufficient	sufficient	ADJ
ftr-337	1903	35	non	non	ADJ
ftr-337	1903	36	-	-	ADJ
ftr-337	1903	37	tax	tax	ADJ
ftr-337	1903	38	economic	economic	ADJ
ftr-337	1903	39	benefit	benefit	NOUN
ftr-337	1903	40	to	to	PART
ftr-337	1903	41	justify	justify	VERB
ftr-337	1903	42	claimed	claim	VERB
ftr-337	1903	43	tax	tax	NOUN
ftr-337	1903	44	benefits	benefit	NOUN
ftr-337	1903	45	.	.	PUNCT
ftr-337	1904	1	section	section	NOUN
ftr-337	1904	2	7701(o	7701(o	NUM
ftr-337	1904	3	)	)	PUNCT
ftr-337	1904	4	,	,	PUNCT
ftr-337	1904	5	it	it	PRON
ftr-337	1904	6	explains	explain	VERB
ftr-337	1904	7	,	,	PUNCT
ftr-337	1904	8	“	"	PUNCT
ftr-337	1904	9	provides	provide	VERB
ftr-337	1904	10	a	a	DET
ftr-337	1904	11	uniform	uniform	ADJ
ftr-337	1904	12	definition	definition	NOUN
ftr-337	1904	13	of	of	ADP
ftr-337	1904	14	economic	economic	ADJ
ftr-337	1904	15	substance	substance	NOUN
ftr-337	1904	16	,	,	PUNCT
ftr-337	1904	17	but	but	CCONJ
ftr-337	1904	18	does	do	AUX
ftr-337	1904	19	not	not	PART
ftr-337	1904	20	alter	alter	VERB
ftr-337	1904	21	the	the	DET
ftr-337	1904	22	flexibility	flexibility	NOUN
ftr-337	1904	23	of	of	ADP
ftr-337	1904	24	the	the	DET
ftr-337	1904	25	courts	court	NOUN
ftr-337	1904	26	in	in	ADP
ftr-337	1904	27	other	other	ADJ
ftr-337	1904	28	respects	respect	NOUN
ftr-337	1904	29	.	.	PUNCT
ftr-337	1904	30	”	"	PUNCT
ftr-337	1905	1	278	278	NUM
ftr-337	1905	2	276	276	NUM
ftr-337	1905	3	.	.	PUNCT
ftr-337	1906	1	i	i	PRON
ftr-337	1906	2	d.	d.	PROPN
ftr-337	1906	3	277	277	NUM
ftr-337	1906	4	.	.	PUNCT
ftr-337	1907	1	staff	staff	NOUN
ftr-337	1907	2	of	of	ADP
ftr-337	1907	3	joint	joint	ADJ
ftr-337	1907	4	comm	comm	NOUN
ftr-337	1907	5	.	.	PUNCT
ftr-337	1908	1	on	on	ADP
ftr-337	1908	2	taxation	taxation	NOUN
ftr-337	1908	3	,	,	PUNCT
ftr-337	1908	4	111th	111th	ADJ
ftr-337	1908	5	cong	cong	NOUN
ftr-337	1908	6	.	.	PROPN
ftr-337	1908	7	,	,	PUNCT
ftr-337	1908	8	technical	technical	ADJ
ftr-337	1908	9	explanation	explanation	NOUN
ftr-337	1908	10	of	of	ADP
ftr-337	1908	11	the	the	DET
ftr-337	1908	12	revenue	revenue	NOUN
ftr-337	1908	13	provisions	provision	NOUN
ftr-337	1908	14	of	of	ADP
ftr-337	1908	15	the	the	DET
ftr-337	1908	16	“	"	PUNCT
ftr-337	1908	17	reconciliation	reconciliation	NOUN
ftr-337	1908	18	act	act	NOUN
ftr-337	1908	19	of	of	ADP
ftr-337	1908	20	2010	2010	NUM
ftr-337	1908	21	,	,	PUNCT
ftr-337	1908	22	”	"	PUNCT
ftr-337	1908	23	as	as	SCONJ
ftr-337	1908	24	amended	amend	VERB
ftr-337	1908	25	,	,	PUNCT
ftr-337	1908	26	in	in	ADP
ftr-337	1908	27	combination	combination	NOUN
ftr-337	1908	28	with	with	ADP
ftr-337	1908	29	the	the	DET
ftr-337	1908	30	“	"	PUNCT
ftr-337	1908	31	patient	patient	ADJ
ftr-337	1908	32	protection	protection	NOUN
ftr-337	1908	33	and	and	CCONJ
ftr-337	1908	34	affordable	affordable	ADJ
ftr-337	1908	35	care	care	NOUN
ftr-337	1908	36	act	act	PROPN
ftr-337	1908	37	,	,	PUNCT
ftr-337	1908	38	”	"	PUNCT
ftr-337	1908	39	142	142	NUM
ftr-337	1908	40	(	(	PUNCT
ftr-337	1908	41	comm	comm	NOUN
ftr-337	1908	42	.	.	PUNCT
ftr-337	1909	1	print	print	NOUN
ftr-337	1909	2	2010	2010	NUM
ftr-337	1909	3	)	)	PUNCT
ftr-337	1910	1	[	[	X
ftr-337	1910	2	hereinafter	hereinafter	NOUN
ftr-337	1910	3	“	"	PUNCT
ftr-337	1910	4	jct	jct	PROPN
ftr-337	1910	5	,	,	PUNCT
ftr-337	1910	6	technical	technical	ADJ
ftr-337	1910	7	explanation	explanation	NOUN
ftr-337	1910	8	”	"	PUNCT
ftr-337	1910	9	]	]	PUNCT
ftr-337	1910	10	.	.	PUNCT
ftr-337	1911	1	arguably	arguably	ADV
ftr-337	1911	2	,	,	PUNCT
ftr-337	1911	3	the	the	DET
ftr-337	1911	4	house	house	PROPN
ftr-337	1911	5	budget	budget	PROPN
ftr-337	1911	6	committee	committee	PROPN
ftr-337	1911	7	’s	’s	PART
ftr-337	1911	8	report	report	NOUN
ftr-337	1911	9	,	,	PUNCT
ftr-337	1911	10	h.r	h.r	PROPN
ftr-337	1911	11	.	.	PROPN
ftr-337	1911	12	rep	rep	PROPN
ftr-337	1911	13	.	.	PROPN
ftr-337	1912	1	no	no	PROPN
ftr-337	1912	2	.	.	NOUN
ftr-337	1913	1	111	111	NUM
ftr-337	1913	2	-	-	SYM
ftr-337	1913	3	443	443	NUM
ftr-337	1913	4	(	(	PUNCT
ftr-337	1913	5	2010	2010	NUM
ftr-337	1913	6	)	)	PUNCT
ftr-337	1914	1	,	,	PUNCT
ftr-337	1914	2	constitutes	constitute	VERB
ftr-337	1914	3	official	official	ADJ
ftr-337	1914	4	legislative	legislative	ADJ
ftr-337	1914	5	history	history	NOUN
ftr-337	1914	6	.	.	PUNCT
ftr-337	1915	1	however	however	ADV
ftr-337	1915	2	,	,	PUNCT
ftr-337	1915	3	this	this	PRON
ftr-337	1915	4	is	be	AUX
ftr-337	1915	5	questionable	questionable	ADJ
ftr-337	1915	6	as	as	SCONJ
ftr-337	1915	7	it	it	PRON
ftr-337	1915	8	is	be	AUX
ftr-337	1915	9	based	base	VERB
ftr-337	1915	10	on	on	ADP
ftr-337	1915	11	an	an	DET
ftr-337	1915	12	explanation	explanation	NOUN
ftr-337	1915	13	of	of	ADP
ftr-337	1915	14	the	the	DET
ftr-337	1915	15	codification	codification	NOUN
ftr-337	1915	16	proposal	proposal	NOUN
ftr-337	1915	17	prepared	prepare	VERB
ftr-337	1915	18	by	by	ADP
ftr-337	1915	19	the	the	DET
ftr-337	1915	20	house	house	PROPN
ftr-337	1915	21	ways	way	NOUN
ftr-337	1915	22	&	&	CCONJ
ftr-337	1915	23	means	mean	VERB
ftr-337	1915	24	committee	committee	NOUN
ftr-337	1915	25	,	,	PUNCT
ftr-337	1915	26	and	and	CCONJ
ftr-337	1915	27	is	be	AUX
ftr-337	1915	28	dated	date	VERB
ftr-337	1915	29	october	october	PROPN
ftr-337	1915	30	14	14	NUM
ftr-337	1915	31	,	,	PUNCT
ftr-337	1915	32	2009	2009	NUM
ftr-337	1915	33	,	,	PUNCT
ftr-337	1915	34	for	for	ADP
ftr-337	1915	35	h.r	h.r	PROPN
ftr-337	1915	36	.	.	PROPN
ftr-337	1915	37	3200	3200	NUM
ftr-337	1915	38	,	,	PUNCT
ftr-337	1915	39	109th	109th	ADJ
ftr-337	1915	40	cong	cong	NOUN
ftr-337	1915	41	.	.	PUNCT
ftr-337	1916	1	(	(	PUNCT
ftr-337	1916	2	2005	2005	NUM
ftr-337	1916	3	)	)	PUNCT
ftr-337	1916	4	,	,	PUNCT
ftr-337	1916	5	a	a	DET
ftr-337	1916	6	bill	bill	NOUN
ftr-337	1916	7	containing	contain	VERB
ftr-337	1916	8	differences	difference	NOUN
ftr-337	1916	9	from	from	ADP
ftr-337	1916	10	the	the	DET
ftr-337	1916	11	final	final	ADJ
ftr-337	1916	12	legislation	legislation	NOUN
ftr-337	1916	13	.	.	PUNCT
ftr-337	1917	1	see	see	VERB
ftr-337	1917	2	nysba	nysba	PROPN
ftr-337	1917	3	report	report	NOUN
ftr-337	1917	4	,	,	PUNCT
ftr-337	1917	5	supra	supra	PROPN
ftr-337	1917	6	note	note	PROPN
ftr-337	1917	7	229	229	NUM
ftr-337	1917	8	,	,	PUNCT
ftr-337	1917	9	at	at	ADP
ftr-337	1917	10	13	13	NUM
ftr-337	1917	11	n.33	n.33	NOUN
ftr-337	1917	12	,	,	PUNCT
ftr-337	1917	13	for	for	ADP
ftr-337	1917	14	a	a	DET
ftr-337	1917	15	more	more	ADV
ftr-337	1917	16	comprehensive	comprehensive	ADJ
ftr-337	1917	17	discussion	discussion	NOUN
ftr-337	1917	18	.	.	PUNCT
ftr-337	1918	1	as	as	SCONJ
ftr-337	1918	2	also	also	ADV
ftr-337	1918	3	discussed	discuss	VERB
ftr-337	1918	4	in	in	ADP
ftr-337	1918	5	the	the	DET
ftr-337	1918	6	nysba	nysba	NOUN
ftr-337	1918	7	report	report	NOUN
ftr-337	1918	8	,	,	PUNCT
ftr-337	1918	9	while	while	SCONJ
ftr-337	1918	10	reports	report	NOUN
ftr-337	1918	11	prepared	prepare	VERB
ftr-337	1918	12	by	by	ADP
ftr-337	1918	13	the	the	DET
ftr-337	1918	14	joint	joint	PROPN
ftr-337	1918	15	committee	committee	NOUN
ftr-337	1918	16	staff	staff	NOUN
ftr-337	1918	17	do	do	AUX
ftr-337	1918	18	not	not	PART
ftr-337	1918	19	rise	rise	VERB
ftr-337	1918	20	to	to	ADP
ftr-337	1918	21	the	the	DET
ftr-337	1918	22	level	level	NOUN
ftr-337	1918	23	of	of	ADP
ftr-337	1918	24	legislative	legislative	ADJ
ftr-337	1918	25	history	history	NOUN
ftr-337	1918	26	,	,	PUNCT
ftr-337	1918	27	given	give	VERB
ftr-337	1918	28	the	the	DET
ftr-337	1918	29	timing	timing	NOUN
ftr-337	1918	30	of	of	ADP
ftr-337	1918	31	the	the	DET
ftr-337	1918	32	release	release	NOUN
ftr-337	1918	33	of	of	ADP
ftr-337	1918	34	the	the	DET
ftr-337	1918	35	jct	jct	PROPN
ftr-337	1918	36	technical	technical	ADJ
ftr-337	1918	37	explanation	explanation	NOUN
ftr-337	1918	38	(	(	PUNCT
ftr-337	1918	39	four	four	NUM
ftr-337	1918	40	days	day	NOUN
ftr-337	1918	41	before	before	SCONJ
ftr-337	1918	42	either	either	DET
ftr-337	1918	43	house	house	PROPN
ftr-337	1918	44	of	of	ADP
ftr-337	1918	45	congress	congress	PROPN
ftr-337	1918	46	voted	vote	VERB
ftr-337	1918	47	on	on	ADP
ftr-337	1918	48	the	the	DET
ftr-337	1918	49	final	final	ADJ
ftr-337	1918	50	legislation	legislation	NOUN
ftr-337	1918	51	)	)	PUNCT
ftr-337	1918	52	and	and	CCONJ
ftr-337	1918	53	the	the	DET
ftr-337	1918	54	absence	absence	NOUN
ftr-337	1918	55	of	of	ADP
ftr-337	1918	56	any	any	DET
ftr-337	1918	57	other	other	ADJ
ftr-337	1918	58	congressional	congressional	ADJ
ftr-337	1918	59	guidance	guidance	NOUN
ftr-337	1918	60	on	on	ADP
ftr-337	1918	61	the	the	DET
ftr-337	1918	62	law	law	NOUN
ftr-337	1918	63	,	,	PUNCT
ftr-337	1918	64	as	as	SCONJ
ftr-337	1918	65	enacted	enact	VERB
ftr-337	1918	66	,	,	PUNCT
ftr-337	1918	67	the	the	DET
ftr-337	1918	68	jct	jct	PROPN
ftr-337	1918	69	technical	technical	ADJ
ftr-337	1918	70	explanation	explanation	NOUN
ftr-337	1918	71	should	should	AUX
ftr-337	1918	72	carry	carry	VERB
ftr-337	1918	73	greater	great	ADJ
ftr-337	1918	74	weight	weight	NOUN
ftr-337	1918	75	in	in	ADP
ftr-337	1918	76	this	this	DET
ftr-337	1918	77	case	case	NOUN
ftr-337	1918	78	than	than	ADP
ftr-337	1918	79	in	in	ADP
ftr-337	1918	80	the	the	DET
ftr-337	1918	81	case	case	NOUN
ftr-337	1918	82	of	of	ADP
ftr-337	1918	83	jct	jct	ADJ
ftr-337	1918	84	reports	report	NOUN
ftr-337	1918	85	generally	generally	ADV
ftr-337	1918	86	.	.	PUNCT
ftr-337	1919	1	i	i	PRON
ftr-337	1919	2	d.	d.	PROPN
ftr-337	1919	3	278	278	NUM
ftr-337	1919	4	.	.	PUNCT
ftr-337	1920	1	jct	jct	PROPN
ftr-337	1920	2	,	,	PUNCT
ftr-337	1920	3	technical	technical	ADJ
ftr-337	1920	4	explanation	explanation	NOUN
ftr-337	1920	5	,	,	PUNCT
ftr-337	1920	6	supra	supra	PROPN
ftr-337	1920	7	note	note	PROPN
ftr-337	1920	8	277	277	NUM
ftr-337	1920	9	,	,	PUNCT
ftr-337	1920	10	at	at	ADP
ftr-337	1920	11	152	152	NUM
ftr-337	1920	12	.	.	PUNCT
ftr-337	1921	1	in	in	ADP
ftr-337	1921	2	a	a	DET
ftr-337	1921	3	similar	similar	ADJ
ftr-337	1921	4	vein	vein	NOUN
ftr-337	1921	5	,	,	PUNCT
ftr-337	1921	6	elsewhere	elsewhere	ADV
ftr-337	1921	7	the	the	DET
ftr-337	1921	8	jct	jct	PROPN
ftr-337	1921	9	technical	technical	ADJ
ftr-337	1921	10	explanation	explanation	NOUN
ftr-337	1921	11	states	state	NOUN
ftr-337	1921	12	that	that	SCONJ
ftr-337	1921	13	“	"	PUNCT
ftr-337	1921	14	[	[	X
ftr-337	1921	15	t]he	t]he	ADJ
ftr-337	1921	16	provision	provision	NOUN
ftr-337	1921	17	is	be	AUX
ftr-337	1921	18	not	not	PART
ftr-337	1921	19	intended	intend	VERB
ftr-337	1921	20	to	to	PART
ftr-337	1921	21	alter	alter	VERB
ftr-337	1921	22	or	or	CCONJ
ftr-337	1921	23	supplant	supplant	VERB
ftr-337	1921	24	any	any	DET
ftr-337	1921	25	other	other	ADJ
ftr-337	1921	26	rule	rule	NOUN
ftr-337	1921	27	of	of	ADP
ftr-337	1921	28	law	law	NOUN
ftr-337	1921	29	,	,	PUNCT
ftr-337	1921	30	including	include	VERB
ftr-337	1921	31	any	any	DET
ftr-337	1921	32	common	common	ADJ
ftr-337	1921	33	-	-	PUNCT
ftr-337	1921	34	law	law	NOUN
ftr-337	1921	35	doctrine	doctrine	NOUN
ftr-337	1921	36	or	or	CCONJ
ftr-337	1921	37	provision	provision	NOUN
ftr-337	1921	38	of	of	ADP
ftr-337	1921	39	the	the	DET
ftr-337	1921	40	code	code	NOUN
ftr-337	1921	41	or	or	CCONJ
ftr-337	1921	42	regulations	regulation	NOUN
ftr-337	1921	43	or	or	CCONJ
ftr-337	1921	44	other	other	ADJ
ftr-337	1921	45	guidance	guidance	NOUN
ftr-337	1921	46	thereunder	thereunder	NOUN
ftr-337	1921	47	;	;	PUNCT
ftr-337	1921	48	and	and	CCONJ
ftr-337	1921	49	it	it	PRON
ftr-337	1921	50	is	be	AUX
ftr-337	1921	51	intended	intend	VERB
ftr-337	1921	52	the	the	DET
ftr-337	1921	53	provision	provision	NOUN
ftr-337	1921	54	be	be	AUX
ftr-337	1921	55	construed	construe	VERB
ftr-337	1921	56	as	as	ADP
ftr-337	1921	57	being	be	AUX
ftr-337	1921	58	additive	additive	ADJ
ftr-337	1921	59	to	to	ADP
ftr-337	1921	60	any	any	DET
ftr-337	1921	61	such	such	ADJ
ftr-337	1921	62	other	other	ADJ
ftr-337	1921	63	rule	rule	NOUN
ftr-337	1921	64	of	of	ADP
ftr-337	1921	65	law	law	NOUN
ftr-337	1921	66	.	.	PUNCT
ftr-337	1921	67	”	"	PUNCT
ftr-337	1922	1	i	i	PRON
ftr-337	1922	2	d.	d.	VERB
ftr-337	1922	3	at	at	ADP
ftr-337	1922	4	155	155	NUM
ftr-337	1922	5	.	.	PUNCT
ftr-337	1922	6	2012	2012	NUM
ftr-337	1922	7	]	]	PUNCT
ftr-337	1922	8	monetization	monetization	NOUN
ftr-337	1922	9	of	of	ADP
ftr-337	1922	10	business	business	NOUN
ftr-337	1922	11	tax	tax	NOUN
ftr-337	1922	12	credits	credit	NOUN
ftr-337	1922	13	707	707	NUM
ftr-337	1922	14	on	on	ADP
ftr-337	1922	15	the	the	DET
ftr-337	1922	16	threshold	threshold	NOUN
ftr-337	1922	17	question	question	NOUN
ftr-337	1922	18	of	of	ADP
ftr-337	1922	19	whether	whether	SCONJ
ftr-337	1922	20	the	the	DET
ftr-337	1922	21	economic	economic	ADJ
ftr-337	1922	22	substance	substance	NOUN
ftr-337	1922	23	doctrine	doctrine	NOUN
ftr-337	1922	24	is	be	AUX
ftr-337	1922	25	“	"	PUNCT
ftr-337	1922	26	relevant	relevant	ADJ
ftr-337	1922	27	”	"	PUNCT
ftr-337	1922	28	to	to	ADP
ftr-337	1922	29	a	a	DET
ftr-337	1922	30	transaction	transaction	NOUN
ftr-337	1922	31	,	,	PUNCT
ftr-337	1922	32	the	the	DET
ftr-337	1922	33	jct	jct	PROPN
ftr-337	1922	34	technical	technical	ADJ
ftr-337	1922	35	explanation	explanation	NOUN
ftr-337	1922	36	states	state	NOUN
ftr-337	1922	37	that	that	SCONJ
ftr-337	1922	38	“	"	PUNCT
ftr-337	1922	39	[	[	X
ftr-337	1922	40	t]he	t]he	ADV
ftr-337	1922	41	determination	determination	NOUN
ftr-337	1922	42	.	.	PUNCT
ftr-337	1922	43	.	.	PUNCT
ftr-337	1923	1	.	.	PUNCT
ftr-337	1923	2	is	be	AUX
ftr-337	1923	3	made	make	VERB
ftr-337	1923	4	in	in	ADP
ftr-337	1923	5	the	the	DET
ftr-337	1923	6	same	same	ADJ
ftr-337	1923	7	manner	manner	NOUN
ftr-337	1923	8	as	as	SCONJ
ftr-337	1923	9	if	if	SCONJ
ftr-337	1923	10	[	[	X
ftr-337	1923	11	section	section	NOUN
ftr-337	1923	12	7701(o	7701(o	NOUN
ftr-337	1923	13	)	)	PUNCT
ftr-337	1923	14	]	]	PUNCT
ftr-337	1923	15	had	have	AUX
ftr-337	1923	16	never	never	ADV
ftr-337	1923	17	been	be	AUX
ftr-337	1923	18	enacted	enact	VERB
ftr-337	1923	19	.	.	PUNCT
ftr-337	1924	1	thus	thus	ADV
ftr-337	1924	2	,	,	PUNCT
ftr-337	1924	3	the	the	DET
ftr-337	1924	4	provision	provision	NOUN
ftr-337	1924	5	does	do	AUX
ftr-337	1924	6	not	not	PART
ftr-337	1924	7	change	change	VERB
ftr-337	1924	8	present	present	ADJ
ftr-337	1924	9	law	law	NOUN
ftr-337	1924	10	standards	standard	NOUN
ftr-337	1924	11	in	in	ADP
ftr-337	1924	12	determining	determine	VERB
ftr-337	1924	13	when	when	SCONJ
ftr-337	1924	14	to	to	PART
ftr-337	1924	15	utilize	utilize	VERB
ftr-337	1924	16	an	an	DET
ftr-337	1924	17	economic	economic	ADJ
ftr-337	1924	18	substance	substance	NOUN
ftr-337	1924	19	analysis	analysis	NOUN
ftr-337	1924	20	.	.	PUNCT
ftr-337	1924	21	”	"	PUNCT
ftr-337	1925	1	279	279	NUM
ftr-337	1925	2	pinned	pin	VERB
ftr-337	1925	3	to	to	ADP
ftr-337	1925	4	this	this	DET
ftr-337	1925	5	statement	statement	NOUN
ftr-337	1925	6	is	be	AUX
ftr-337	1925	7	footnote	footnote	VERB
ftr-337	1925	8	344	344	NUM
ftr-337	1925	9	—	—	PUNCT
ftr-337	1925	10	a	a	DET
ftr-337	1925	11	footnote	footnote	NOUN
ftr-337	1925	12	that	that	PRON
ftr-337	1925	13	has	have	AUX
ftr-337	1925	14	garnered	garner	VERB
ftr-337	1925	15	a	a	DET
ftr-337	1925	16	fair	fair	ADJ
ftr-337	1925	17	amount	amount	NOUN
ftr-337	1925	18	of	of	ADP
ftr-337	1925	19	attention	attention	NOUN
ftr-337	1925	20	for	for	ADP
ftr-337	1925	21	its	its	PRON
ftr-337	1925	22	relevance	relevance	NOUN
ftr-337	1925	23	to	to	ADP
ftr-337	1925	24	tax	tax	NOUN
ftr-337	1925	25	credit	credit	NOUN
ftr-337	1925	26	transactions	transaction	NOUN
ftr-337	1925	27	:	:	PUNCT
ftr-337	1925	28	if	if	SCONJ
ftr-337	1925	29	the	the	DET
ftr-337	1925	30	realization	realization	NOUN
ftr-337	1925	31	of	of	ADP
ftr-337	1925	32	the	the	DET
ftr-337	1925	33	tax	tax	NOUN
ftr-337	1925	34	benefits	benefit	NOUN
ftr-337	1925	35	of	of	ADP
ftr-337	1925	36	a	a	DET
ftr-337	1925	37	transaction	transaction	NOUN
ftr-337	1925	38	is	be	AUX
ftr-337	1925	39	consistent	consistent	ADJ
ftr-337	1925	40	with	with	ADP
ftr-337	1925	41	the	the	DET
ftr-337	1925	42	congressional	congressional	ADJ
ftr-337	1925	43	purpose	purpose	NOUN
ftr-337	1925	44	or	or	CCONJ
ftr-337	1925	45	plan	plan	NOUN
ftr-337	1925	46	that	that	SCONJ
ftr-337	1925	47	the	the	DET
ftr-337	1925	48	tax	tax	NOUN
ftr-337	1925	49	benefits	benefit	NOUN
ftr-337	1925	50	were	be	AUX
ftr-337	1925	51	designed	design	VERB
ftr-337	1925	52	by	by	ADP
ftr-337	1925	53	congress	congress	PROPN
ftr-337	1925	54	to	to	PART
ftr-337	1925	55	effectuate	effectuate	VERB
ftr-337	1925	56	,	,	PUNCT
ftr-337	1925	57	it	it	PRON
ftr-337	1925	58	is	be	AUX
ftr-337	1925	59	not	not	PART
ftr-337	1925	60	intended	intend	VERB
ftr-337	1925	61	that	that	SCONJ
ftr-337	1925	62	such	such	ADJ
ftr-337	1925	63	tax	tax	NOUN
ftr-337	1925	64	benefits	benefit	NOUN
ftr-337	1925	65	be	be	AUX
ftr-337	1925	66	disallowed	disallow	VERB
ftr-337	1925	67	.	.	PUNCT
ftr-337	1926	1	see	see	VERB
ftr-337	1926	2	,	,	PUNCT
ftr-337	1926	3	e.g.	e.g.	ADV
ftr-337	1926	4	,	,	PUNCT
ftr-337	1926	5	treas	treas	PROPN
ftr-337	1926	6	.	.	PUNCT
ftr-337	1927	1	reg	reg	PROPN
ftr-337	1927	2	.	.	PUNCT
ftr-337	1928	1	sec	sec	PROPN
ftr-337	1928	2	1.269	1.269	NUM
ftr-337	1928	3	-	-	SYM
ftr-337	1928	4	2	2	NUM
ftr-337	1928	5	,	,	PUNCT
ftr-337	1928	6	stating	state	VERB
ftr-337	1928	7	that	that	SCONJ
ftr-337	1928	8	characteristic	characteristic	NOUN
ftr-337	1928	9	of	of	ADP
ftr-337	1928	10	circumstances	circumstance	NOUN
ftr-337	1928	11	in	in	ADP
ftr-337	1928	12	which	which	PRON
ftr-337	1928	13	an	an	DET
ftr-337	1928	14	amount	amount	NOUN
ftr-337	1928	15	otherwise	otherwise	ADV
ftr-337	1928	16	constituting	constitute	VERB
ftr-337	1928	17	a	a	DET
ftr-337	1928	18	deduction	deduction	NOUN
ftr-337	1928	19	,	,	PUNCT
ftr-337	1928	20	credit	credit	NOUN
ftr-337	1928	21	,	,	PUNCT
ftr-337	1928	22	or	or	CCONJ
ftr-337	1928	23	other	other	ADJ
ftr-337	1928	24	allowance	allowance	NOUN
ftr-337	1928	25	is	be	AUX
ftr-337	1928	26	not	not	PART
ftr-337	1928	27	available	available	ADJ
ftr-337	1928	28	are	be	AUX
ftr-337	1928	29	those	those	PRON
ftr-337	1928	30	in	in	ADP
ftr-337	1928	31	which	which	PRON
ftr-337	1928	32	the	the	DET
ftr-337	1928	33	effect	effect	NOUN
ftr-337	1928	34	of	of	ADP
ftr-337	1928	35	the	the	DET
ftr-337	1928	36	deduction	deduction	NOUN
ftr-337	1928	37	,	,	PUNCT
ftr-337	1928	38	credit	credit	NOUN
ftr-337	1928	39	,	,	PUNCT
ftr-337	1928	40	or	or	CCONJ
ftr-337	1928	41	other	other	ADJ
ftr-337	1928	42	allowance	allowance	NOUN
ftr-337	1928	43	would	would	AUX
ftr-337	1928	44	be	be	AUX
ftr-337	1928	45	to	to	PART
ftr-337	1928	46	distort	distort	VERB
ftr-337	1928	47	the	the	DET
ftr-337	1928	48	liability	liability	NOUN
ftr-337	1928	49	of	of	ADP
ftr-337	1928	50	the	the	DET
ftr-337	1928	51	particular	particular	ADJ
ftr-337	1928	52	taxpayer	taxpayer	NOUN
ftr-337	1928	53	when	when	SCONJ
ftr-337	1928	54	the	the	DET
ftr-337	1928	55	essential	essential	ADJ
ftr-337	1928	56	nature	nature	NOUN
ftr-337	1928	57	of	of	ADP
ftr-337	1928	58	the	the	DET
ftr-337	1928	59	transaction	transaction	NOUN
ftr-337	1928	60	or	or	CCONJ
ftr-337	1928	61	situation	situation	NOUN
ftr-337	1928	62	is	be	AUX
ftr-337	1928	63	examined	examine	VERB
ftr-337	1928	64	in	in	ADP
ftr-337	1928	65	the	the	DET
ftr-337	1928	66	light	light	NOUN
ftr-337	1928	67	of	of	ADP
ftr-337	1928	68	the	the	DET
ftr-337	1928	69	basic	basic	ADJ
ftr-337	1928	70	purpose	purpose	NOUN
ftr-337	1928	71	or	or	CCONJ
ftr-337	1928	72	plan	plan	NOUN
ftr-337	1928	73	which	which	PRON
ftr-337	1928	74	the	the	DET
ftr-337	1928	75	deduction	deduction	NOUN
ftr-337	1928	76	,	,	PUNCT
ftr-337	1928	77	credit	credit	NOUN
ftr-337	1928	78	or	or	CCONJ
ftr-337	1928	79	other	other	ADJ
ftr-337	1928	80	allowance	allowance	NOUN
ftr-337	1928	81	was	be	AUX
ftr-337	1928	82	designed	design	VERB
ftr-337	1928	83	by	by	ADP
ftr-337	1928	84	the	the	DET
ftr-337	1928	85	congress	congress	PROPN
ftr-337	1928	86	to	to	PART
ftr-337	1928	87	effectuate	effectuate	VERB
ftr-337	1928	88	.	.	PUNCT
ftr-337	1929	1	thus	thus	ADV
ftr-337	1929	2	,	,	PUNCT
ftr-337	1929	3	for	for	ADP
ftr-337	1929	4	example	example	NOUN
ftr-337	1929	5	,	,	PUNCT
ftr-337	1929	6	it	it	PRON
ftr-337	1929	7	is	be	AUX
ftr-337	1929	8	not	not	PART
ftr-337	1929	9	intended	intend	VERB
ftr-337	1929	10	that	that	SCONJ
ftr-337	1929	11	a	a	DET
ftr-337	1929	12	tax	tax	NOUN
ftr-337	1929	13	credit	credit	NOUN
ftr-337	1929	14	(	(	PUNCT
ftr-337	1929	15	e.g.	e.g.	ADV
ftr-337	1929	16	,	,	PUNCT
ftr-337	1929	17	section	section	NOUN
ftr-337	1929	18	42	42	NUM
ftr-337	1929	19	(	(	PUNCT
ftr-337	1929	20	low	low	ADJ
ftr-337	1929	21	-	-	PUNCT
ftr-337	1929	22	income	income	NOUN
ftr-337	1929	23	housing	housing	NOUN
ftr-337	1929	24	credit	credit	NOUN
ftr-337	1929	25	)	)	PUNCT
ftr-337	1929	26	,	,	PUNCT
ftr-337	1929	27	section	section	NOUN
ftr-337	1929	28	45	45	NUM
ftr-337	1929	29	(	(	PUNCT
ftr-337	1929	30	production	production	NOUN
ftr-337	1929	31	tax	tax	NOUN
ftr-337	1929	32	credit	credit	NOUN
ftr-337	1929	33	)	)	PUNCT
ftr-337	1929	34	,	,	PUNCT
ftr-337	1929	35	section	section	NOUN
ftr-337	1929	36	45d	45d	PROPN
ftr-337	1929	37	(	(	PUNCT
ftr-337	1929	38	new	new	ADJ
ftr-337	1929	39	markets	market	NOUN
ftr-337	1929	40	tax	tax	NOUN
ftr-337	1929	41	credit	credit	NOUN
ftr-337	1929	42	)	)	PUNCT
ftr-337	1929	43	,	,	PUNCT
ftr-337	1929	44	section	section	NOUN
ftr-337	1929	45	47	47	NUM
ftr-337	1929	46	(	(	PUNCT
ftr-337	1929	47	rehabilitation	rehabilitation	NOUN
ftr-337	1929	48	credit	credit	NOUN
ftr-337	1929	49	)	)	PUNCT
ftr-337	1929	50	,	,	PUNCT
ftr-337	1929	51	section	section	NOUN
ftr-337	1929	52	48	48	NUM
ftr-337	1929	53	(	(	PUNCT
ftr-337	1929	54	energy	energy	NOUN
ftr-337	1929	55	credit	credit	NOUN
ftr-337	1929	56	)	)	PUNCT
ftr-337	1929	57	,	,	PUNCT
ftr-337	1929	58	etc	etc	X
ftr-337	1929	59	.	.	X
ftr-337	1929	60	)	)	PUNCT
ftr-337	1929	61	be	be	AUX
ftr-337	1929	62	disallowed	disallow	VERB
ftr-337	1929	63	in	in	ADP
ftr-337	1929	64	a	a	DET
ftr-337	1929	65	transaction	transaction	NOUN
ftr-337	1929	66	pursuant	pursuant	ADJ
ftr-337	1929	67	to	to	ADP
ftr-337	1929	68	which	which	PRON
ftr-337	1929	69	,	,	PUNCT
ftr-337	1929	70	in	in	ADP
ftr-337	1929	71	form	form	NOUN
ftr-337	1929	72	and	and	CCONJ
ftr-337	1929	73	substance	substance	NOUN
ftr-337	1929	74	,	,	PUNCT
ftr-337	1929	75	a	a	DET
ftr-337	1929	76	taxpayer	taxpayer	NOUN
ftr-337	1929	77	makes	make	VERB
ftr-337	1929	78	the	the	DET
ftr-337	1929	79	type	type	NOUN
ftr-337	1929	80	of	of	ADP
ftr-337	1929	81	investment	investment	NOUN
ftr-337	1929	82	or	or	CCONJ
ftr-337	1929	83	undertakes	undertake	VERB
ftr-337	1929	84	the	the	DET
ftr-337	1929	85	type	type	NOUN
ftr-337	1929	86	of	of	ADP
ftr-337	1929	87	activity	activity	NOUN
ftr-337	1929	88	that	that	PRON
ftr-337	1929	89	the	the	DET
ftr-337	1929	90	credit	credit	NOUN
ftr-337	1929	91	was	be	AUX
ftr-337	1929	92	intended	intend	VERB
ftr-337	1929	93	to	to	PART
ftr-337	1929	94	encourage	encourage	VERB
ftr-337	1929	95	.	.	PUNCT
ftr-337	1930	1	280	280	NUM
ftr-337	1930	2	the	the	DET
ftr-337	1930	3	meaning	meaning	NOUN
ftr-337	1930	4	of	of	ADP
ftr-337	1930	5	footnote	footnote	NOUN
ftr-337	1930	6	344	344	NUM
ftr-337	1930	7	,	,	PUNCT
ftr-337	1930	8	of	of	ADP
ftr-337	1930	9	course	course	NOUN
ftr-337	1930	10	,	,	PUNCT
ftr-337	1930	11	is	be	AUX
ftr-337	1930	12	less	less	ADJ
ftr-337	1930	13	than	than	ADP
ftr-337	1930	14	clear	clear	ADJ
ftr-337	1930	15	.	.	PUNCT
ftr-337	1931	1	after	after	ADV
ftr-337	1931	2	all	all	ADV
ftr-337	1931	3	,	,	PUNCT
ftr-337	1931	4	in	in	ADP
ftr-337	1931	5	both	both	DET
ftr-337	1931	6	sacks	sack	NOUN
ftr-337	1931	7	and	and	CCONJ
ftr-337	1931	8	historic	historic	ADJ
ftr-337	1931	9	boardwalk	boardwalk	NOUN
ftr-337	1931	10	,	,	PUNCT
ftr-337	1931	11	when	when	SCONJ
ftr-337	1931	12	presented	present	VERB
ftr-337	1931	13	with	with	ADP
ftr-337	1931	14	transactions	transaction	NOUN
ftr-337	1931	15	involving	involve	VERB
ftr-337	1931	16	tax	tax	NOUN
ftr-337	1931	17	credits	credit	NOUN
ftr-337	1931	18	of	of	ADP
ftr-337	1931	19	the	the	DET
ftr-337	1931	20	type	type	NOUN
ftr-337	1931	21	enumerated	enumerate	VERB
ftr-337	1931	22	,	,	PUNCT
ftr-337	1931	23	the	the	DET
ftr-337	1931	24	courts	court	NOUN
ftr-337	1931	25	utilized	utilize	VERB
ftr-337	1931	26	an	an	DET
ftr-337	1931	27	economic	economic	ADJ
ftr-337	1931	28	substance	substance	NOUN
ftr-337	1931	29	analysis	analysis	NOUN
ftr-337	1931	30	,	,	PUNCT
ftr-337	1931	31	albeit	albeit	SCONJ
ftr-337	1931	32	a	a	DET
ftr-337	1931	33	different	different	ADJ
ftr-337	1931	34	version	version	NOUN
ftr-337	1931	35	of	of	ADP
ftr-337	1931	36	the	the	DET
ftr-337	1931	37	economic	economic	ADJ
ftr-337	1931	38	substance	substance	NOUN
ftr-337	1931	39	analysis	analysis	NOUN
ftr-337	1931	40	than	than	ADP
ftr-337	1931	41	that	that	PRON
ftr-337	1931	42	required	require	VERB
ftr-337	1931	43	by	by	ADP
ftr-337	1931	44	the	the	DET
ftr-337	1931	45	new	new	ADJ
ftr-337	1931	46	“	"	PUNCT
ftr-337	1931	47	uniform	uniform	ADJ
ftr-337	1931	48	”	"	PUNCT
ftr-337	1931	49	definition	definition	NOUN
ftr-337	1931	50	.	.	PUNCT
ftr-337	1932	1	yet	yet	ADV
ftr-337	1932	2	,	,	PUNCT
ftr-337	1932	3	the	the	DET
ftr-337	1932	4	implication	implication	NOUN
ftr-337	1932	5	of	of	ADP
ftr-337	1932	6	footnote	footnote	NOUN
ftr-337	1932	7	344	344	NUM
ftr-337	1932	8	would	would	AUX
ftr-337	1932	9	seem	seem	VERB
ftr-337	1932	10	to	to	PART
ftr-337	1932	11	be	be	AUX
ftr-337	1932	12	that	that	SCONJ
ftr-337	1932	13	the	the	DET
ftr-337	1932	14	economic	economic	ADJ
ftr-337	1932	15	substance	substance	NOUN
ftr-337	1932	16	doctrine	doctrine	NOUN
ftr-337	1932	17	is	be	AUX
ftr-337	1932	18	not	not	PART
ftr-337	1932	19	relevant	relevant	ADJ
ftr-337	1932	20	in	in	ADP
ftr-337	1932	21	such	such	ADJ
ftr-337	1932	22	cases	case	NOUN
ftr-337	1932	23	.	.	PUNCT
ftr-337	1933	1	rather	rather	ADV
ftr-337	1933	2	the	the	DET
ftr-337	1933	3	test	test	NOUN
ftr-337	1933	4	is	be	AUX
ftr-337	1933	5	whether	whether	SCONJ
ftr-337	1933	6	the	the	DET
ftr-337	1933	7	transaction	transaction	NOUN
ftr-337	1933	8	triggering	trigger	VERB
ftr-337	1933	9	the	the	DET
ftr-337	1933	10	tax	tax	NOUN
ftr-337	1933	11	credit	credit	NOUN
ftr-337	1933	12	is	be	AUX
ftr-337	1933	13	one	one	NUM
ftr-337	1933	14	in	in	ADP
ftr-337	1933	15	which	which	PRON
ftr-337	1933	16	“	"	PUNCT
ftr-337	1933	17	in	in	ADP
ftr-337	1933	18	form	form	NOUN
ftr-337	1933	19	and	and	CCONJ
ftr-337	1933	20	substance	substance	NOUN
ftr-337	1933	21	”	"	PUNCT
ftr-337	1933	22	the	the	DET
ftr-337	1933	23	taxpayer	taxpayer	NOUN
ftr-337	1933	24	made	make	VERB
ftr-337	1933	25	“	"	PUNCT
ftr-337	1933	26	the	the	DET
ftr-337	1933	27	type	type	NOUN
ftr-337	1933	28	of	of	ADP
ftr-337	1933	29	investment	investment	NOUN
ftr-337	1933	30	”	"	PUNCT
ftr-337	1933	31	or	or	CCONJ
ftr-337	1933	32	undertook	undertake	VERB
ftr-337	1933	33	“	"	PUNCT
ftr-337	1933	34	the	the	DET
ftr-337	1933	35	type	type	NOUN
ftr-337	1933	36	of	of	ADP
ftr-337	1933	37	activity	activity	NOUN
ftr-337	1933	38	”	"	PUNCT
ftr-337	1933	39	that	that	PRON
ftr-337	1933	40	the	the	DET
ftr-337	1933	41	credit	credit	NOUN
ftr-337	1933	42	was	be	AUX
ftr-337	1933	43	intended	intend	VERB
ftr-337	1933	44	to	to	PART
ftr-337	1933	45	“	"	PUNCT
ftr-337	1933	46	encourage	encourage	VERB
ftr-337	1933	47	.	.	PUNCT
ftr-337	1933	48	”	"	PUNCT
ftr-337	1934	1	279	279	NUM
ftr-337	1934	2	.	.	PUNCT
ftr-337	1935	1	i	i	PRON
ftr-337	1935	2	d.	d.	PROPN
ftr-337	1935	3	280	280	NUM
ftr-337	1935	4	.	.	PUNCT
ftr-337	1936	1	i	i	PRON
ftr-337	1936	2	d.	d.	PROPN
ftr-337	1936	3	708	708	NUM
ftr-337	1936	4	florida	florida	PROPN
ftr-337	1936	5	tax	tax	NOUN
ftr-337	1936	6	review	review	NOUN
ftr-337	1936	7	[	[	X
ftr-337	1936	8	vol.12:9	vol.12:9	PRON
ftr-337	1936	9	is	be	AUX
ftr-337	1936	10	this	this	PRON
ftr-337	1936	11	to	to	PART
ftr-337	1936	12	say	say	VERB
ftr-337	1936	13	that	that	SCONJ
ftr-337	1936	14	tax	tax	NOUN
ftr-337	1936	15	credit	credit	NOUN
ftr-337	1936	16	transactions	transaction	NOUN
ftr-337	1936	17	fall	fall	VERB
ftr-337	1936	18	under	under	ADP
ftr-337	1936	19	“	"	PUNCT
ftr-337	1936	20	closely	closely	ADV
ftr-337	1936	21	related	relate	VERB
ftr-337	1936	22	”	"	PUNCT
ftr-337	1936	23	doctrines	doctrine	NOUN
ftr-337	1936	24	such	such	ADJ
ftr-337	1936	25	as	as	ADP
ftr-337	1936	26	“	"	PUNCT
ftr-337	1936	27	sham	sham	ADJ
ftr-337	1936	28	transaction	transaction	NOUN
ftr-337	1936	29	”	"	PUNCT
ftr-337	1936	30	and	and	CCONJ
ftr-337	1936	31	“	"	PUNCT
ftr-337	1936	32	substance	substance	NOUN
ftr-337	1936	33	over	over	ADP
ftr-337	1936	34	form	form	NOUN
ftr-337	1936	35	?	?	PUNCT
ftr-337	1936	36	”	"	PUNCT
ftr-337	1937	1	clearly	clearly	ADV
ftr-337	1937	2	,	,	PUNCT
ftr-337	1937	3	the	the	DET
ftr-337	1937	4	requirement	requirement	NOUN
ftr-337	1937	5	that	that	SCONJ
ftr-337	1937	6	tax	tax	NOUN
ftr-337	1937	7	credit	credit	NOUN
ftr-337	1937	8	transactions	transaction	NOUN
ftr-337	1937	9	conform	conform	VERB
ftr-337	1937	10	“	"	PUNCT
ftr-337	1937	11	in	in	ADP
ftr-337	1937	12	form	form	NOUN
ftr-337	1937	13	and	and	CCONJ
ftr-337	1937	14	substance	substance	NOUN
ftr-337	1937	15	”	"	PUNCT
ftr-337	1937	16	to	to	ADP
ftr-337	1937	17	the	the	DET
ftr-337	1937	18	relevant	relevant	ADJ
ftr-337	1937	19	legislative	legislative	ADJ
ftr-337	1937	20	mandate	mandate	NOUN
ftr-337	1937	21	confirms	confirm	VERB
ftr-337	1937	22	that	that	SCONJ
ftr-337	1937	23	the	the	DET
ftr-337	1937	24	taxpayer	taxpayer	NOUN
ftr-337	1937	25	claiming	claim	VERB
ftr-337	1937	26	the	the	DET
ftr-337	1937	27	credit	credit	NOUN
ftr-337	1937	28	must	must	AUX
ftr-337	1937	29	meet	meet	VERB
ftr-337	1937	30	a	a	DET
ftr-337	1937	31	substantive	substantive	ADJ
ftr-337	1937	32	test	test	NOUN
ftr-337	1937	33	—	—	PUNCT
ftr-337	1937	34	perhaps	perhaps	ADV
ftr-337	1937	35	just	just	ADV
ftr-337	1937	36	not	not	PART
ftr-337	1937	37	the	the	DET
ftr-337	1937	38	test	test	NOUN
ftr-337	1937	39	laid	lay	VERB
ftr-337	1937	40	out	out	ADP
ftr-337	1937	41	in	in	ADP
ftr-337	1937	42	section	section	NOUN
ftr-337	1937	43	7701(o)(1	7701(o)(1	NUM
ftr-337	1937	44	)	)	PUNCT
ftr-337	1937	45	.	.	PUNCT
ftr-337	1938	1	281	281	NUM
ftr-337	1938	2	literally	literally	ADV
ftr-337	1938	3	speaking	speak	VERB
ftr-337	1938	4	,	,	PUNCT
ftr-337	1938	5	section	section	NOUN
ftr-337	1938	6	7701(o	7701(o	NUM
ftr-337	1938	7	)	)	PUNCT
ftr-337	1938	8	,	,	PUNCT
ftr-337	1938	9	where	where	SCONJ
ftr-337	1938	10	applicable	applicable	ADJ
ftr-337	1938	11	,	,	PUNCT
ftr-337	1938	12	does	do	AUX
ftr-337	1938	13	not	not	PART
ftr-337	1938	14	impose	impose	VERB
ftr-337	1938	15	a	a	DET
ftr-337	1938	16	pre	pre	ADJ
ftr-337	1938	17	-	-	ADJ
ftr-337	1938	18	tax	tax	ADJ
ftr-337	1938	19	profit	profit	NOUN
ftr-337	1938	20	/	/	SYM
ftr-337	1938	21	profit	profit	NOUN
ftr-337	1938	22	motive	motive	ADJ
ftr-337	1938	23	test	test	NOUN
ftr-337	1938	24	.	.	PUNCT
ftr-337	1939	1	rather	rather	ADV
ftr-337	1939	2	,	,	PUNCT
ftr-337	1939	3	it	it	PRON
ftr-337	1939	4	requires	require	VERB
ftr-337	1939	5	that	that	SCONJ
ftr-337	1939	6	the	the	DET
ftr-337	1939	7	transaction	transaction	NOUN
ftr-337	1939	8	“	"	PUNCT
ftr-337	1939	9	changes	change	NOUN
ftr-337	1939	10	in	in	ADP
ftr-337	1939	11	a	a	DET
ftr-337	1939	12	meaningful	meaningful	ADJ
ftr-337	1939	13	way	way	NOUN
ftr-337	1939	14	(	(	PUNCT
ftr-337	1939	15	apart	apart	ADV
ftr-337	1939	16	from	from	ADP
ftr-337	1939	17	federal	federal	ADJ
ftr-337	1939	18	income	income	NOUN
ftr-337	1939	19	tax	tax	NOUN
ftr-337	1939	20	effects	effect	NOUN
ftr-337	1939	21	)	)	PUNCT
ftr-337	1939	22	the	the	DET
ftr-337	1939	23	taxpayer	taxpayer	NOUN
ftr-337	1939	24	’s	’s	PART
ftr-337	1939	25	economic	economic	ADJ
ftr-337	1939	26	position	position	NOUN
ftr-337	1939	27	”	"	PUNCT
ftr-337	1939	28	282	282	NUM
ftr-337	1939	29	and	and	CCONJ
ftr-337	1939	30	that	that	SCONJ
ftr-337	1939	31	the	the	DET
ftr-337	1939	32	taxpayer	taxpayer	NOUN
ftr-337	1939	33	has	have	VERB
ftr-337	1939	34	a	a	DET
ftr-337	1939	35	substantial	substantial	ADJ
ftr-337	1939	36	non	non	ADJ
ftr-337	1939	37	-	-	ADJ
ftr-337	1939	38	tax	tax	ADJ
ftr-337	1939	39	purpose	purpose	NOUN
ftr-337	1939	40	for	for	ADP
ftr-337	1939	41	entering	enter	VERB
ftr-337	1939	42	into	into	ADP
ftr-337	1939	43	the	the	DET
ftr-337	1939	44	transaction	transaction	NOUN
ftr-337	1939	45	.	.	PUNCT
ftr-337	1940	1	the	the	DET
ftr-337	1940	2	taxpayer	taxpayer	NOUN
ftr-337	1940	3	in	in	ADP
ftr-337	1940	4	sacks	sack	NOUN
ftr-337	1940	5	ostensibly	ostensibly	ADV
ftr-337	1940	6	could	could	AUX
ftr-337	1940	7	meet	meet	VERB
ftr-337	1940	8	this	this	DET
ftr-337	1940	9	test	test	NOUN
ftr-337	1940	10	.	.	PUNCT
ftr-337	1941	1	however	however	ADV
ftr-337	1941	2	,	,	PUNCT
ftr-337	1941	3	if	if	SCONJ
ftr-337	1941	4	pre	pre	ADJ
ftr-337	1941	5	-	-	ADJ
ftr-337	1941	6	tax	tax	ADJ
ftr-337	1941	7	profit	profit	NOUN
ftr-337	1941	8	potential	potential	NOUN
ftr-337	1941	9	is	be	AUX
ftr-337	1941	10	offered	offer	VERB
ftr-337	1941	11	as	as	ADP
ftr-337	1941	12	the	the	DET
ftr-337	1941	13	predicate	predicate	NOUN
ftr-337	1941	14	for	for	ADP
ftr-337	1941	15	satisfying	satisfy	VERB
ftr-337	1941	16	the	the	DET
ftr-337	1941	17	economic	economic	ADJ
ftr-337	1941	18	substance	substance	NOUN
ftr-337	1941	19	test	test	NOUN
ftr-337	1941	20	,	,	PUNCT
ftr-337	1941	21	the	the	DET
ftr-337	1941	22	heightened	heighten	VERB
ftr-337	1941	23	standards	standard	NOUN
ftr-337	1941	24	of	of	ADP
ftr-337	1941	25	section	section	NOUN
ftr-337	1941	26	7701(o)(2	7701(o)(2	NOUN
ftr-337	1941	27	)	)	PUNCT
ftr-337	1941	28	(	(	PUNCT
ftr-337	1941	29	present	present	ADJ
ftr-337	1941	30	value	value	NOUN
ftr-337	1941	31	of	of	ADP
ftr-337	1941	32	reasonably	reasonably	ADV
ftr-337	1941	33	expected	expected	ADJ
ftr-337	1941	34	pre	pre	ADJ
ftr-337	1941	35	-	-	ADJ
ftr-337	1941	36	tax	tax	ADJ
ftr-337	1941	37	profit	profit	NOUN
ftr-337	1941	38	substantial	substantial	ADJ
ftr-337	1941	39	in	in	ADP
ftr-337	1941	40	relation	relation	NOUN
ftr-337	1941	41	to	to	PART
ftr-337	1941	42	present	present	ADJ
ftr-337	1941	43	value	value	NOUN
ftr-337	1941	44	of	of	ADP
ftr-337	1941	45	expected	expect	VERB
ftr-337	1941	46	net	net	ADJ
ftr-337	1941	47	tax	tax	NOUN
ftr-337	1941	48	benefits	benefit	NOUN
ftr-337	1941	49	)	)	PUNCT
ftr-337	1941	50	must	must	AUX
ftr-337	1941	51	be	be	AUX
ftr-337	1941	52	satisfied	satisfied	ADJ
ftr-337	1941	53	.	.	PUNCT
ftr-337	1942	1	as	as	SCONJ
ftr-337	1942	2	commentators	commentator	NOUN
ftr-337	1942	3	have	have	AUX
ftr-337	1942	4	noted	note	VERB
ftr-337	1942	5	,	,	PUNCT
ftr-337	1942	6	it	it	PRON
ftr-337	1942	7	is	be	AUX
ftr-337	1942	8	not	not	PART
ftr-337	1942	9	clear	clear	ADJ
ftr-337	1942	10	that	that	SCONJ
ftr-337	1942	11	many	many	ADJ
ftr-337	1942	12	tax	tax	NOUN
ftr-337	1942	13	credit	credit	NOUN
ftr-337	1942	14	transactions	transaction	NOUN
ftr-337	1942	15	would	would	AUX
ftr-337	1942	16	satisfy	satisfy	VERB
ftr-337	1942	17	this	this	DET
ftr-337	1942	18	test	test	NOUN
ftr-337	1942	19	,	,	PUNCT
ftr-337	1942	20	and	and	CCONJ
ftr-337	1942	21	certainly	certainly	ADV
ftr-337	1942	22	not	not	PART
ftr-337	1942	23	if	if	SCONJ
ftr-337	1942	24	the	the	DET
ftr-337	1942	25	conclusion	conclusion	NOUN
ftr-337	1942	26	is	be	AUX
ftr-337	1942	27	that	that	SCONJ
ftr-337	1942	28	tax	tax	NOUN
ftr-337	1942	29	credits	credit	NOUN
ftr-337	1942	30	can	can	AUX
ftr-337	1942	31	not	not	PART
ftr-337	1942	32	be	be	AUX
ftr-337	1942	33	treated	treat	VERB
ftr-337	1942	34	as	as	ADP
ftr-337	1942	35	“	"	PUNCT
ftr-337	1942	36	cash	cash	NOUN
ftr-337	1942	37	”	"	PUNCT
ftr-337	1942	38	for	for	ADP
ftr-337	1942	39	purposes	purpose	NOUN
ftr-337	1942	40	of	of	ADP
ftr-337	1942	41	the	the	DET
ftr-337	1942	42	pre	pre	ADJ
ftr-337	1942	43	-	-	ADJ
ftr-337	1942	44	tax	tax	ADJ
ftr-337	1942	45	profit	profit	NOUN
ftr-337	1942	46	test	test	NOUN
ftr-337	1942	47	.	.	PUNCT
ftr-337	1943	1	283	283	NUM
ftr-337	1944	1	if	if	SCONJ
ftr-337	1944	2	a	a	DET
ftr-337	1944	3	tax	tax	NOUN
ftr-337	1944	4	credit	credit	NOUN
ftr-337	1944	5	transaction	transaction	NOUN
ftr-337	1944	6	does	do	AUX
ftr-337	1944	7	not	not	PART
ftr-337	1944	8	pass	pass	VERB
ftr-337	1944	9	muster	muster	NOUN
ftr-337	1944	10	on	on	ADP
ftr-337	1944	11	281	281	NUM
ftr-337	1944	12	.	.	PUNCT
ftr-337	1945	1	see	see	VERB
ftr-337	1945	2	nysba	nysba	PROPN
ftr-337	1945	3	report	report	NOUN
ftr-337	1945	4	,	,	PUNCT
ftr-337	1945	5	supra	supra	PROPN
ftr-337	1945	6	note	note	PROPN
ftr-337	1945	7	229	229	NUM
ftr-337	1945	8	,	,	PUNCT
ftr-337	1945	9	at	at	ADP
ftr-337	1945	10	25	25	NUM
ftr-337	1945	11	(	(	PUNCT
ftr-337	1945	12	recommending	recommend	VERB
ftr-337	1945	13	that	that	SCONJ
ftr-337	1945	14	for	for	ADP
ftr-337	1945	15	non	non	ADJ
ftr-337	1945	16	-	-	ADJ
ftr-337	1945	17	abusive	abusive	ADJ
ftr-337	1945	18	leasing	leasing	NOUN
ftr-337	1945	19	and	and	CCONJ
ftr-337	1945	20	tax	tax	NOUN
ftr-337	1945	21	equity	equity	NOUN
ftr-337	1945	22	transactions	transaction	NOUN
ftr-337	1945	23	nonetheless	nonetheless	ADV
ftr-337	1945	24	not	not	PART
ftr-337	1945	25	clearly	clearly	ADV
ftr-337	1945	26	intended	intend	VERB
ftr-337	1945	27	by	by	ADP
ftr-337	1945	28	congress	congress	PROPN
ftr-337	1945	29	,	,	PUNCT
ftr-337	1945	30	irs	irs	PROPN
ftr-337	1945	31	and	and	CCONJ
ftr-337	1945	32	treasury	treasury	PROPN
ftr-337	1945	33	issue	issue	NOUN
ftr-337	1945	34	specific	specific	ADJ
ftr-337	1945	35	guidance	guidance	NOUN
ftr-337	1945	36	“	"	PUNCT
ftr-337	1945	37	such	such	ADJ
ftr-337	1945	38	as	as	ADP
ftr-337	1945	39	an	an	DET
ftr-337	1945	40	update	update	NOUN
ftr-337	1945	41	to	to	ADP
ftr-337	1945	42	the	the	DET
ftr-337	1945	43	leasing	leasing	NOUN
ftr-337	1945	44	,	,	PUNCT
ftr-337	1945	45	wind	wind	NOUN
ftr-337	1945	46	energy	energy	NOUN
ftr-337	1945	47	and	and	CCONJ
ftr-337	1945	48	similar	similar	ADJ
ftr-337	1945	49	guidelines	guideline	NOUN
ftr-337	1945	50	or	or	CCONJ
ftr-337	1945	51	other	other	ADJ
ftr-337	1945	52	means	mean	NOUN
ftr-337	1945	53	,	,	PUNCT
ftr-337	1945	54	that	that	PRON
ftr-337	1945	55	would	would	AUX
ftr-337	1945	56	instruct	instruct	VERB
ftr-337	1945	57	taxpayers	taxpayer	NOUN
ftr-337	1945	58	as	as	ADP
ftr-337	1945	59	to	to	ADP
ftr-337	1945	60	the	the	DET
ftr-337	1945	61	proper	proper	ADJ
ftr-337	1945	62	method	method	NOUN
ftr-337	1945	63	for	for	ADP
ftr-337	1945	64	conducting	conduct	VERB
ftr-337	1945	65	those	those	DET
ftr-337	1945	66	transactions	transaction	NOUN
ftr-337	1945	67	such	such	ADJ
ftr-337	1945	68	that	that	SCONJ
ftr-337	1945	69	they	they	PRON
ftr-337	1945	70	were	be	AUX
ftr-337	1945	71	sufficiently	sufficiently	ADV
ftr-337	1945	72	economic	economic	ADJ
ftr-337	1945	73	to	to	PART
ftr-337	1945	74	be	be	AUX
ftr-337	1945	75	viewed	view	VERB
ftr-337	1945	76	as	as	ADP
ftr-337	1945	77	‘	'	PUNCT
ftr-337	1945	78	appropriate	appropriate	ADJ
ftr-337	1945	79	’	'	PUNCT
ftr-337	1945	80	and	and	CCONJ
ftr-337	1945	81	not	not	PART
ftr-337	1945	82	in	in	ADP
ftr-337	1945	83	violation	violation	NOUN
ftr-337	1945	84	of	of	ADP
ftr-337	1945	85	section	section	NOUN
ftr-337	1945	86	7701(o	7701(o	NUM
ftr-337	1945	87	)	)	PUNCT
ftr-337	1945	88	.	.	PUNCT
ftr-337	1945	89	”	"	PUNCT
ftr-337	1945	90	)	)	PUNCT
ftr-337	1945	91	.	.	PUNCT
ftr-337	1946	1	see	see	VERB
ftr-337	1946	2	also	also	ADV
ftr-337	1946	3	i	i	PROPN
ftr-337	1946	4	d.	d.	PROPN
ftr-337	1946	5	at	at	ADP
ftr-337	1946	6	76–77	76–77	PROPN
ftr-337	1946	7	(	(	PUNCT
ftr-337	1946	8	proposing	propose	VERB
ftr-337	1946	9	safe	safe	ADJ
ftr-337	1946	10	harbors	harbor	NOUN
ftr-337	1946	11	“	"	PUNCT
ftr-337	1946	12	for	for	ADP
ftr-337	1946	13	when	when	SCONJ
ftr-337	1946	14	transactions	transaction	NOUN
ftr-337	1946	15	of	of	ADP
ftr-337	1946	16	this	this	DET
ftr-337	1946	17	nature	nature	NOUN
ftr-337	1946	18	are	be	AUX
ftr-337	1946	19	deemed	deem	VERB
ftr-337	1946	20	to	to	PART
ftr-337	1946	21	satisfy	satisfy	VERB
ftr-337	1946	22	section	section	NOUN
ftr-337	1946	23	7701(o	7701(o	NUM
ftr-337	1946	24	)	)	PUNCT
ftr-337	1946	25	by	by	ADP
ftr-337	1946	26	specifying	specify	VERB
ftr-337	1946	27	minimum	minimum	ADJ
ftr-337	1946	28	amounts	amount	NOUN
ftr-337	1946	29	of	of	ADP
ftr-337	1946	30	genuine	genuine	ADJ
ftr-337	1946	31	‘	'	PUNCT
ftr-337	1946	32	at	at	ADP
ftr-337	1946	33	risk	risk	NOUN
ftr-337	1946	34	’	'	PUNCT
ftr-337	1946	35	investment	investment	NOUN
ftr-337	1946	36	and	and	CCONJ
ftr-337	1946	37	profit	profit	NOUN
ftr-337	1946	38	without	without	ADP
ftr-337	1946	39	regard	regard	NOUN
ftr-337	1946	40	to	to	ADP
ftr-337	1946	41	tax	tax	NOUN
ftr-337	1946	42	benefits	benefit	NOUN
ftr-337	1946	43	(	(	PUNCT
ftr-337	1946	44	e.g.	e.g.	ADV
ftr-337	1946	45	,	,	PUNCT
ftr-337	1946	46	a	a	DET
ftr-337	1946	47	minimum	minimum	NOUN
ftr-337	1946	48	,	,	PUNCT
ftr-337	1946	49	pre	pre	ADJ
ftr-337	1946	50	-	-	ADJ
ftr-337	1946	51	tax	tax	ADJ
ftr-337	1946	52	irr	irr	NOUN
ftr-337	1946	53	)	)	PUNCT
ftr-337	1946	54	)	)	PUNCT
ftr-337	1946	55	.	.	PUNCT
ftr-337	1946	56	”	"	PUNCT
ftr-337	1947	1	282	282	NUM
ftr-337	1947	2	.	.	PUNCT
ftr-337	1948	1	jct	jct	PROPN
ftr-337	1948	2	,	,	PUNCT
ftr-337	1948	3	technical	technical	ADJ
ftr-337	1948	4	explanation	explanation	NOUN
ftr-337	1948	5	,	,	PUNCT
ftr-337	1948	6	supra	supra	PROPN
ftr-337	1948	7	note	note	PROPN
ftr-337	1948	8	277	277	NUM
ftr-337	1948	9	,	,	PUNCT
ftr-337	1948	10	at	at	ADP
ftr-337	1948	11	155	155	NUM
ftr-337	1948	12	.	.	PUNCT
ftr-337	1948	13	283	283	NUM
ftr-337	1948	14	.	.	PUNCT
ftr-337	1949	1	see	see	VERB
ftr-337	1949	2	supra	supra	PROPN
ftr-337	1949	3	part	part	PROPN
ftr-337	1949	4	iii	iii	PROPN
ftr-337	1949	5	.	.	PUNCT
ftr-337	1949	6	a.	a.	PROPN
ftr-337	1949	7	4	4	PROPN
ftr-337	1949	8	.	.	PROPN
ftr-337	1949	9	,	,	PUNCT
ftr-337	1949	10	iii	iii	PROPN
ftr-337	1949	11	.	.	PUNCT
ftr-337	1949	12	b.	b.	PROPN
ftr-337	1949	13	see	see	VERB
ftr-337	1949	14	also	also	ADV
ftr-337	1949	15	hershel	hershel	PROPN
ftr-337	1949	16	wein	wein	PROPN
ftr-337	1949	17	,	,	PUNCT
ftr-337	1949	18	tax	tax	NOUN
ftr-337	1949	19	credit	credit	NOUN
ftr-337	1949	20	investments	investment	NOUN
ftr-337	1949	21	and	and	CCONJ
ftr-337	1949	22	the	the	DET
ftr-337	1949	23	ossification	ossification	NOUN
ftr-337	1949	24	of	of	ADP
ftr-337	1949	25	the	the	DET
ftr-337	1949	26	economic	economic	ADJ
ftr-337	1949	27	substance	substance	NOUN
ftr-337	1949	28	doctrine	doctrine	NOUN
ftr-337	1949	29	24	24	NUM
ftr-337	1949	30	(	(	PUNCT
ftr-337	1949	31	oct	oct	PROPN
ftr-337	1949	32	.	.	PROPN
ftr-337	1949	33	24	24	NUM
ftr-337	1949	34	,	,	PUNCT
ftr-337	1949	35	2011	2011	NUM
ftr-337	1949	36	)	)	PUNCT
ftr-337	1950	1	[	[	X
ftr-337	1950	2	hereinafter	hereinafter	NOUN
ftr-337	1950	3	wein	wein	PROPN
ftr-337	1950	4	,	,	PUNCT
ftr-337	1950	5	tax	tax	NOUN
ftr-337	1950	6	credit	credit	NOUN
ftr-337	1950	7	investments	investment	NOUN
ftr-337	1950	8	]	]	PUNCT
ftr-337	1950	9	(	(	PUNCT
ftr-337	1950	10	unpublished	unpublished	ADJ
ftr-337	1950	11	article	article	NOUN
ftr-337	1950	12	)	)	PUNCT
ftr-337	1950	13	(	(	PUNCT
ftr-337	1950	14	on	on	ADP
ftr-337	1950	15	file	file	NOUN
ftr-337	1950	16	with	with	ADP
ftr-337	1950	17	the	the	DET
ftr-337	1950	18	(	(	PUNCT
ftr-337	1950	19	other	other	ADJ
ftr-337	1950	20	)	)	PUNCT
ftr-337	1950	21	tax	tax	NOUN
ftr-337	1950	22	club	club	NOUN
ftr-337	1950	23	)	)	PUNCT
ftr-337	1950	24	(	(	PUNCT
ftr-337	1950	25	“	"	PUNCT
ftr-337	1950	26	as	as	SCONJ
ftr-337	1950	27	the	the	DET
ftr-337	1950	28	new	new	ADJ
ftr-337	1950	29	provision	provision	NOUN
ftr-337	1950	30	states	state	VERB
ftr-337	1950	31	that	that	SCONJ
ftr-337	1950	32	only	only	ADV
ftr-337	1950	33	pre	pre	ADJ
ftr-337	1950	34	-	-	ADJ
ftr-337	1950	35	tax	tax	ADJ
ftr-337	1950	36	amounts	amount	NOUN
ftr-337	1950	37	are	be	AUX
ftr-337	1950	38	to	to	PART
ftr-337	1950	39	be	be	AUX
ftr-337	1950	40	utilized	utilize	VERB
ftr-337	1950	41	in	in	ADP
ftr-337	1950	42	determining	determine	VERB
ftr-337	1950	43	the	the	DET
ftr-337	1950	44	existence	existence	NOUN
ftr-337	1950	45	of	of	ADP
ftr-337	1950	46	pre	pre	ADJ
ftr-337	1950	47	-	-	ADJ
ftr-337	1950	48	tax	tax	ADJ
ftr-337	1950	49	profit	profit	NOUN
ftr-337	1950	50	in	in	ADP
ftr-337	1950	51	a	a	DET
ftr-337	1950	52	transaction	transaction	NOUN
ftr-337	1950	53	,	,	PUNCT
ftr-337	1950	54	a	a	DET
ftr-337	1950	55	strong	strong	ADJ
ftr-337	1950	56	argument	argument	NOUN
ftr-337	1950	57	can	can	AUX
ftr-337	1950	58	be	be	AUX
ftr-337	1950	59	made	make	VERB
ftr-337	1950	60	that	that	SCONJ
ftr-337	1950	61	the	the	DET
ftr-337	1950	62	credits	credit	NOUN
ftr-337	1950	63	as	as	ADP
ftr-337	1950	64	cash	cash	NOUN
ftr-337	1950	65	approach	approach	NOUN
ftr-337	1950	66	no	no	ADV
ftr-337	1950	67	longer	long	ADV
ftr-337	1950	68	has	have	VERB
ftr-337	1950	69	any	any	DET
ftr-337	1950	70	legal	legal	ADJ
ftr-337	1950	71	basis	basis	NOUN
ftr-337	1950	72	and	and	CCONJ
ftr-337	1950	73	the	the	DET
ftr-337	1950	74	court	court	NOUN
ftr-337	1950	75	in	in	ADP
ftr-337	1950	76	historic	historic	ADJ
ftr-337	1950	77	boardwalk	boardwalk	NOUN
ftr-337	1950	78	hall	hall	NOUN
ftr-337	1950	79	would	would	AUX
ftr-337	1950	80	have	have	AUX
ftr-337	1950	81	been	be	AUX
ftr-337	1950	82	hard	hard	ADV
ftr-337	1950	83	pressed	pressed	ADJ
ftr-337	1950	84	to	to	PART
ftr-337	1950	85	adopt	adopt	VERB
ftr-337	1950	86	its	its	PRON
ftr-337	1950	87	analysis	analysis	NOUN
ftr-337	1950	88	if	if	SCONJ
ftr-337	1950	89	section	section	NOUN
ftr-337	1950	90	7701(o	7701(o	NOUN
ftr-337	1950	91	)	)	PUNCT
ftr-337	1950	92	has	have	AUX
ftr-337	1950	93	been	be	AUX
ftr-337	1950	94	applicable	applicable	ADJ
ftr-337	1950	95	”	"	PUNCT
ftr-337	1950	96	)	)	PUNCT
ftr-337	1950	97	.	.	PUNCT
ftr-337	1951	1	cf	cf	NOUN
ftr-337	1951	2	.	.	PUNCT
ftr-337	1952	1	toby	toby	PROPN
ftr-337	1952	2	cozart	cozart	PROPN
ftr-337	1952	3	,	,	PUNCT
ftr-337	1952	4	does	do	AUX
ftr-337	1952	5	section	section	NOUN
ftr-337	1952	6	7701(o	7701(o	NOUN
ftr-337	1952	7	)	)	PUNCT
ftr-337	1952	8	’s	’s	PART
ftr-337	1952	9	pre	pre	ADJ
ftr-337	1952	10	-	-	ADJ
ftr-337	1952	11	tax	tax	ADJ
ftr-337	1952	12	profit	profit	NOUN
ftr-337	1952	13	test	test	NOUN
ftr-337	1952	14	permit	permit	NOUN
ftr-337	1952	15	tax	tax	NOUN
ftr-337	1952	16	equity	equity	NOUN
ftr-337	1952	17	financings	financing	NOUN
ftr-337	1952	18	?	?	PUNCT
ftr-337	1953	1	part	part	NOUN
ftr-337	1953	2	one	one	NUM
ftr-337	1953	3	:	:	PUNCT
ftr-337	1954	1	present	present	ADJ
ftr-337	1954	2	valuation	valuation	NOUN
ftr-337	1954	3	,	,	PUNCT
ftr-337	1954	4	52	52	NUM
ftr-337	1954	5	tax	tax	NOUN
ftr-337	1954	6	mgm’t	mgm’t	PROPN
ftr-337	1954	7	memorandum	memorandum	NOUN
ftr-337	1954	8	267	267	NUM
ftr-337	1954	9	,	,	PUNCT
ftr-337	1954	10	270	270	NUM
ftr-337	1954	11	(	(	PUNCT
ftr-337	1954	12	2011	2011	NUM
ftr-337	1954	13	)	)	PUNCT
ftr-337	1954	14	(	(	PUNCT
ftr-337	1954	15	referring	refer	VERB
ftr-337	1954	16	to	to	ADP
ftr-337	1954	17	“	"	PUNCT
ftr-337	1954	18	advice	advice	NOUN
ftr-337	1954	19	frequently	frequently	ADV
ftr-337	1954	20	rendered	render	VERB
ftr-337	1954	21	by	by	ADP
ftr-337	1954	22	responsible	responsible	ADJ
ftr-337	1954	23	tax	tax	NOUN
ftr-337	1954	24	advisers	adviser	NOUN
ftr-337	1954	25	,	,	PUNCT
ftr-337	1954	26	under	under	ADP
ftr-337	1954	27	prior	prior	ADJ
ftr-337	1954	28	law	law	NOUN
ftr-337	1954	29	,	,	PUNCT
ftr-337	1954	30	with	with	ADP
ftr-337	1954	31	respect	respect	NOUN
ftr-337	1954	32	to	to	ADP
ftr-337	1954	33	tax	tax	NOUN
ftr-337	1954	34	-	-	PUNCT
ftr-337	1954	35	incentivebased	incentivebase	VERB
ftr-337	1954	36	financings	financing	NOUN
ftr-337	1954	37	”	"	PUNCT
ftr-337	1954	38	that	that	PRON
ftr-337	1954	39	require	require	VERB
ftr-337	1954	40	transactions	transaction	NOUN
ftr-337	1954	41	to	to	PART
ftr-337	1954	42	show	show	VERB
ftr-337	1954	43	“	"	PUNCT
ftr-337	1954	44	a	a	DET
ftr-337	1954	45	2	2	NUM
ftr-337	1954	46	-	-	SYM
ftr-337	1954	47	3	3	NUM
ftr-337	1954	48	%	%	NOUN
ftr-337	1954	49	pre	pre	ADJ
ftr-337	1954	50	-	-	ADJ
ftr-337	1954	51	tax	tax	ADJ
ftr-337	1954	52	irr	irr	NOUN
ftr-337	1954	53	,	,	PUNCT
ftr-337	1954	54	taking	take	VERB
ftr-337	1954	55	income	income	NOUN
ftr-337	1954	56	tax	tax	NOUN
ftr-337	1954	57	credits	credit	NOUN
ftr-337	1954	58	(	(	PUNCT
ftr-337	1954	59	or	or	CCONJ
ftr-337	1954	60	treasury	treasury	NOUN
ftr-337	1954	61	cash	cash	NOUN
ftr-337	1954	62	grants	grant	NOUN
ftr-337	1954	63	)	)	PUNCT
ftr-337	1954	64	into	into	ADP
ftr-337	1954	65	account	account	NOUN
ftr-337	1954	66	as	as	ADP
ftr-337	1954	67	the	the	DET
ftr-337	1954	68	equivalent	equivalent	NOUN
ftr-337	1954	69	of	of	ADP
ftr-337	1954	70	cash	cash	NOUN
ftr-337	1954	71	”	"	PUNCT
ftr-337	1954	72	and	and	CCONJ
ftr-337	1954	73	noting	note	VERB
ftr-337	1954	74	that	that	SCONJ
ftr-337	1954	75	“	"	PUNCT
ftr-337	1954	76	[	[	PUNCT
ftr-337	1954	77	s]ome	s]ome	NOUN
ftr-337	1954	78	law	law	NOUN
ftr-337	1954	79	firms	firm	NOUN
ftr-337	1954	80	representing	represent	VERB
ftr-337	1954	81	tax	tax	NOUN
ftr-337	1954	82	equity	equity	NOUN
ftr-337	1954	83	investors	investor	NOUN
ftr-337	1954	84	have	have	AUX
ftr-337	1954	85	reportedly	reportedly	ADV
ftr-337	1954	86	adopted	adopt	VERB
ftr-337	1954	87	this	this	DET
ftr-337	1954	88	advice	advice	NOUN
ftr-337	1954	89	for	for	ADP
ftr-337	1954	90	purposes	purpose	NOUN
ftr-337	1954	91	of	of	ADP
ftr-337	1954	92	opining	opine	VERB
ftr-337	1954	93	on	on	ADP
ftr-337	1954	94	these	these	DET
ftr-337	1954	95	2012	2012	NUM
ftr-337	1954	96	]	]	PUNCT
ftr-337	1954	97	monetization	monetization	NOUN
ftr-337	1954	98	of	of	ADP
ftr-337	1954	99	business	business	NOUN
ftr-337	1954	100	tax	tax	NOUN
ftr-337	1954	101	credits	credit	NOUN
ftr-337	1954	102	709	709	NUM
ftr-337	1954	103	that	that	DET
ftr-337	1954	104	basis	basis	NOUN
ftr-337	1954	105	,	,	PUNCT
ftr-337	1954	106	then	then	ADV
ftr-337	1954	107	does	do	AUX
ftr-337	1954	108	it	it	PRON
ftr-337	1954	109	simply	simply	ADV
ftr-337	1954	110	fail	fail	VERB
ftr-337	1954	111	?	?	PUNCT
ftr-337	1955	1	footnote	footnote	VERB
ftr-337	1955	2	344	344	NUM
ftr-337	1955	3	suggests	suggest	VERB
ftr-337	1955	4	further	further	ADJ
ftr-337	1955	5	inquiry	inquiry	NOUN
ftr-337	1955	6	—	—	PUNCT
ftr-337	1955	7	or	or	CCONJ
ftr-337	1955	8	perhaps	perhaps	ADV
ftr-337	1955	9	a	a	DET
ftr-337	1955	10	different	different	ADJ
ftr-337	1955	11	inquiry	inquiry	NOUN
ftr-337	1955	12	—	—	PUNCT
ftr-337	1955	13	is	be	AUX
ftr-337	1955	14	needed	need	VERB
ftr-337	1955	15	,	,	PUNCT
ftr-337	1955	16	but	but	CCONJ
ftr-337	1955	17	it	it	PRON
ftr-337	1955	18	would	would	AUX
ftr-337	1955	19	seem	seem	VERB
ftr-337	1955	20	the	the	DET
ftr-337	1955	21	transaction	transaction	NOUN
ftr-337	1955	22	may	may	AUX
ftr-337	1955	23	yet	yet	ADV
ftr-337	1955	24	fail	fail	VERB
ftr-337	1955	25	if	if	SCONJ
ftr-337	1955	26	,	,	PUNCT
ftr-337	1955	27	for	for	ADP
ftr-337	1955	28	example	example	NOUN
ftr-337	1955	29	,	,	PUNCT
ftr-337	1955	30	the	the	DET
ftr-337	1955	31	investors	investor	NOUN
ftr-337	1955	32	are	be	AUX
ftr-337	1955	33	too	too	ADV
ftr-337	1955	34	insulated	insulated	ADJ
ftr-337	1955	35	from	from	ADP
ftr-337	1955	36	the	the	DET
ftr-337	1955	37	risks	risk	NOUN
ftr-337	1955	38	and	and	CCONJ
ftr-337	1955	39	realities	reality	NOUN
ftr-337	1955	40	of	of	ADP
ftr-337	1955	41	the	the	DET
ftr-337	1955	42	venture	venture	NOUN
ftr-337	1955	43	(	(	PUNCT
ftr-337	1955	44	i.e.	i.e.	X
ftr-337	1955	45	,	,	PUNCT
ftr-337	1955	46	such	such	ADJ
ftr-337	1955	47	that	that	DET
ftr-337	1955	48	allowance	allowance	NOUN
ftr-337	1955	49	of	of	ADP
ftr-337	1955	50	the	the	DET
ftr-337	1955	51	tax	tax	NOUN
ftr-337	1955	52	benefits	benefit	NOUN
ftr-337	1955	53	would	would	AUX
ftr-337	1955	54	be	be	AUX
ftr-337	1955	55	perceived	perceive	VERB
ftr-337	1955	56	as	as	ADP
ftr-337	1955	57	resulting	result	VERB
ftr-337	1955	58	in	in	ADP
ftr-337	1955	59	a	a	DET
ftr-337	1955	60	distortion	distortion	NOUN
ftr-337	1955	61	of	of	ADP
ftr-337	1955	62	tax	tax	NOUN
ftr-337	1955	63	liabilities	liability	NOUN
ftr-337	1955	64	)	)	PUNCT
ftr-337	1955	65	.	.	PUNCT
ftr-337	1956	1	while	while	SCONJ
ftr-337	1956	2	the	the	DET
ftr-337	1956	3	requirement	requirement	NOUN
ftr-337	1956	4	of	of	ADP
ftr-337	1956	5	a	a	DET
ftr-337	1956	6	meaningful	meaningful	ADJ
ftr-337	1956	7	equity	equity	NOUN
ftr-337	1956	8	stake	stake	NOUN
ftr-337	1956	9	at	at	ADP
ftr-337	1956	10	the	the	DET
ftr-337	1956	11	risk	risk	NOUN
ftr-337	1956	12	of	of	ADP
ftr-337	1956	13	the	the	DET
ftr-337	1956	14	venture	venture	NOUN
ftr-337	1956	15	is	be	AUX
ftr-337	1956	16	nothing	nothing	PRON
ftr-337	1956	17	new	new	ADJ
ftr-337	1956	18	,	,	PUNCT
ftr-337	1956	19	the	the	DET
ftr-337	1956	20	question	question	NOUN
ftr-337	1956	21	is	be	AUX
ftr-337	1956	22	how	how	SCONJ
ftr-337	1956	23	this	this	PRON
ftr-337	1956	24	fits	fit	VERB
ftr-337	1956	25	in	in	ADP
ftr-337	1956	26	an	an	DET
ftr-337	1956	27	age	age	NOUN
ftr-337	1956	28	of	of	ADP
ftr-337	1956	29	30	30	NUM
ftr-337	1956	30	percent	percent	NOUN
ftr-337	1956	31	tax	tax	NOUN
ftr-337	1956	32	credits	credit	NOUN
ftr-337	1956	33	and	and	CCONJ
ftr-337	1956	34	grants	grant	NOUN
ftr-337	1956	35	.	.	PUNCT
ftr-337	1957	1	the	the	DET
ftr-337	1957	2	jct	jct	PROPN
ftr-337	1957	3	technical	technical	ADJ
ftr-337	1957	4	explanation	explanation	NOUN
ftr-337	1957	5	sheds	shed	VERB
ftr-337	1957	6	no	no	DET
ftr-337	1957	7	additional	additional	ADJ
ftr-337	1957	8	light	light	NOUN
ftr-337	1957	9	.	.	PUNCT
ftr-337	1958	1	as	as	SCONJ
ftr-337	1958	2	regards	regard	VERB
ftr-337	1958	3	leasing	leasing	NOUN
ftr-337	1958	4	transactions	transaction	NOUN
ftr-337	1958	5	in	in	ADP
ftr-337	1958	6	general	general	ADJ
ftr-337	1958	7	,	,	PUNCT
ftr-337	1958	8	it	it	PRON
ftr-337	1958	9	states	state	VERB
ftr-337	1958	10	that	that	SCONJ
ftr-337	1958	11	“	"	PUNCT
ftr-337	1958	12	like	like	ADP
ftr-337	1958	13	all	all	DET
ftr-337	1958	14	other	other	ADJ
ftr-337	1958	15	types	type	NOUN
ftr-337	1958	16	of	of	ADP
ftr-337	1958	17	transactions	transaction	NOUN
ftr-337	1958	18	,	,	PUNCT
ftr-337	1958	19	[	[	X
ftr-337	1958	20	they	they	PRON
ftr-337	1958	21	]	]	PUNCT
ftr-337	1958	22	will	will	AUX
ftr-337	1958	23	continue	continue	VERB
ftr-337	1958	24	to	to	PART
ftr-337	1958	25	be	be	AUX
ftr-337	1958	26	analyzed	analyze	VERB
ftr-337	1958	27	in	in	ADP
ftr-337	1958	28	light	light	NOUN
ftr-337	1958	29	of	of	ADP
ftr-337	1958	30	all	all	DET
ftr-337	1958	31	the	the	DET
ftr-337	1958	32	facts	fact	NOUN
ftr-337	1958	33	and	and	CCONJ
ftr-337	1958	34	circumstances	circumstance	NOUN
ftr-337	1958	35	.	.	PUNCT
ftr-337	1958	36	”	"	PUNCT
ftr-337	1959	1	284	284	NUM
ftr-337	1959	2	c.	c.	NOUN
ftr-337	1959	3	irs	irs	PROPN
ftr-337	1959	4	field	field	NOUN
ftr-337	1959	5	directive	directive	NOUN
ftr-337	1959	6	on	on	ADP
ftr-337	1959	7	the	the	DET
ftr-337	1959	8	codified	codify	VERB
ftr-337	1959	9	economic	economic	ADJ
ftr-337	1959	10	substance	substance	NOUN
ftr-337	1959	11	doctrine	doctrine	NOUN
ftr-337	1959	12	on	on	ADP
ftr-337	1959	13	september	september	PROPN
ftr-337	1959	14	14	14	NUM
ftr-337	1959	15	,	,	PUNCT
ftr-337	1959	16	2010	2010	NUM
ftr-337	1959	17	,	,	PUNCT
ftr-337	1959	18	the	the	DET
ftr-337	1959	19	irs	irs	PROPN
ftr-337	1959	20	large	large	ADJ
ftr-337	1959	21	business	business	NOUN
ftr-337	1959	22	and	and	CCONJ
ftr-337	1959	23	international	international	ADJ
ftr-337	1959	24	division	division	NOUN
ftr-337	1959	25	(	(	PUNCT
ftr-337	1959	26	“	"	PUNCT
ftr-337	1959	27	lb&i	lb&i	NOUN
ftr-337	1959	28	”	"	PUNCT
ftr-337	1959	29	)	)	PUNCT
ftr-337	1959	30	issued	issue	VERB
ftr-337	1959	31	a	a	DET
ftr-337	1959	32	procedural	procedural	ADJ
ftr-337	1959	33	directive	directive	NOUN
ftr-337	1959	34	to	to	ADP
ftr-337	1959	35	the	the	DET
ftr-337	1959	36	field	field	NOUN
ftr-337	1959	37	requiring	require	VERB
ftr-337	1959	38	approval	approval	NOUN
ftr-337	1959	39	at	at	ADP
ftr-337	1959	40	the	the	DET
ftr-337	1959	41	level	level	NOUN
ftr-337	1959	42	of	of	ADP
ftr-337	1959	43	director	director	NOUN
ftr-337	1959	44	of	of	ADP
ftr-337	1959	45	field	field	NOUN
ftr-337	1959	46	operations	operation	NOUN
ftr-337	1959	47	(	(	PUNCT
ftr-337	1959	48	“	"	PUNCT
ftr-337	1959	49	dfo	dfo	NOUN
ftr-337	1959	50	”	"	PUNCT
ftr-337	1959	51	)	)	PUNCT
ftr-337	1959	52	of	of	ADP
ftr-337	1959	53	any	any	DET
ftr-337	1959	54	proposal	proposal	NOUN
ftr-337	1959	55	to	to	PART
ftr-337	1959	56	impose	impose	VERB
ftr-337	1959	57	the	the	DET
ftr-337	1959	58	new	new	ADJ
ftr-337	1959	59	strict	strict	ADJ
ftr-337	1959	60	liability	liability	NOUN
ftr-337	1959	61	penalty	penalty	NOUN
ftr-337	1959	62	under	under	ADP
ftr-337	1959	63	section	section	NOUN
ftr-337	1959	64	7701(o	7701(o	NUM
ftr-337	1959	65	)	)	PUNCT
ftr-337	1959	66	pursuant	pursuant	VERB
ftr-337	1959	67	to	to	ADP
ftr-337	1959	68	section	section	NOUN
ftr-337	1959	69	6662(b)(6	6662(b)(6	NUM
ftr-337	1959	70	)	)	PUNCT
ftr-337	1959	71	.	.	PUNCT
ftr-337	1960	1	285	285	NUM
ftr-337	1960	2	on	on	ADP
ftr-337	1960	3	july	july	PROPN
ftr-337	1960	4	15	15	NUM
ftr-337	1960	5	,	,	PUNCT
ftr-337	1960	6	2011	2011	NUM
ftr-337	1960	7	,	,	PUNCT
ftr-337	1960	8	lb&i	lb&i	PROPN
ftr-337	1960	9	issued	issue	VERB
ftr-337	1960	10	a	a	DET
ftr-337	1960	11	further	further	ADJ
ftr-337	1960	12	directive	directive	NOUN
ftr-337	1960	13	(	(	PUNCT
ftr-337	1960	14	the	the	DET
ftr-337	1960	15	“	"	PUNCT
ftr-337	1960	16	directive	directive	NOUN
ftr-337	1960	17	”	"	PUNCT
ftr-337	1960	18	)	)	PUNCT
ftr-337	1960	19	providing	provide	VERB
ftr-337	1960	20	guidance	guidance	NOUN
ftr-337	1960	21	on	on	ADP
ftr-337	1960	22	when	when	SCONJ
ftr-337	1960	23	it	it	PRON
ftr-337	1960	24	is	be	AUX
ftr-337	1960	25	appropriate	appropriate	ADJ
ftr-337	1960	26	to	to	PART
ftr-337	1960	27	seek	seek	VERB
ftr-337	1960	28	dfo	dfo	NOUN
ftr-337	1960	29	approval	approval	NOUN
ftr-337	1960	30	to	to	PART
ftr-337	1960	31	raise	raise	VERB
ftr-337	1960	32	the	the	DET
ftr-337	1960	33	economic	economic	ADJ
ftr-337	1960	34	substance	substance	NOUN
ftr-337	1960	35	doctrine	doctrine	NOUN
ftr-337	1960	36	on	on	ADP
ftr-337	1960	37	audit	audit	NOUN
ftr-337	1960	38	.	.	PUNCT
ftr-337	1961	1	286	286	NUM
ftr-337	1961	2	it	it	PRON
ftr-337	1961	3	also	also	ADV
ftr-337	1961	4	sets	set	VERB
ftr-337	1961	5	forth	forth	ADP
ftr-337	1961	6	a	a	DET
ftr-337	1961	7	series	series	NOUN
ftr-337	1961	8	of	of	ADP
ftr-337	1961	9	inquiries	inquiry	NOUN
ftr-337	1961	10	the	the	DET
ftr-337	1961	11	examiner	examiner	NOUN
ftr-337	1961	12	must	must	AUX
ftr-337	1961	13	develop	develop	VERB
ftr-337	1961	14	and	and	CCONJ
ftr-337	1961	15	analyze	analyze	VERB
ftr-337	1961	16	in	in	ADP
ftr-337	1961	17	order	order	NOUN
ftr-337	1961	18	to	to	PART
ftr-337	1961	19	seek	seek	VERB
ftr-337	1961	20	approval	approval	NOUN
ftr-337	1961	21	for	for	ADP
ftr-337	1961	22	ultimate	ultimate	ADJ
ftr-337	1961	23	application	application	NOUN
ftr-337	1961	24	of	of	ADP
ftr-337	1961	25	the	the	DET
ftr-337	1961	26	doctrine	doctrine	NOUN
ftr-337	1961	27	in	in	ADP
ftr-337	1961	28	the	the	DET
ftr-337	1961	29	examination	examination	NOUN
ftr-337	1961	30	.	.	PUNCT
ftr-337	1962	1	the	the	DET
ftr-337	1962	2	first	first	ADJ
ftr-337	1962	3	step	step	NOUN
ftr-337	1962	4	of	of	ADP
ftr-337	1962	5	a	a	DET
ftr-337	1962	6	four	four	NUM
ftr-337	1962	7	-	-	PUNCT
ftr-337	1962	8	step	step	NOUN
ftr-337	1962	9	process	process	NOUN
ftr-337	1962	10	the	the	DET
ftr-337	1962	11	examiner	examiner	NOUN
ftr-337	1962	12	is	be	AUX
ftr-337	1962	13	to	to	PART
ftr-337	1962	14	undergo	undergo	VERB
ftr-337	1962	15	is	be	AUX
ftr-337	1962	16	an	an	DET
ftr-337	1962	17	evaluation	evaluation	NOUN
ftr-337	1962	18	of	of	ADP
ftr-337	1962	19	whether	whether	SCONJ
ftr-337	1962	20	the	the	DET
ftr-337	1962	21	circumstances	circumstance	NOUN
ftr-337	1962	22	in	in	ADP
ftr-337	1962	23	the	the	DET
ftr-337	1962	24	case	case	NOUN
ftr-337	1962	25	are	be	AUX
ftr-337	1962	26	such	such	ADJ
ftr-337	1962	27	that	that	DET
ftr-337	1962	28	application	application	NOUN
ftr-337	1962	29	of	of	ADP
ftr-337	1962	30	the	the	DET
ftr-337	1962	31	economic	economic	ADJ
ftr-337	1962	32	substance	substance	NOUN
ftr-337	1962	33	doctrine	doctrine	NOUN
ftr-337	1962	34	likely	likely	ADV
ftr-337	1962	35	is	be	AUX
ftr-337	1962	36	not	not	PART
ftr-337	1962	37	appropriate	appropriate	ADJ
ftr-337	1962	38	.	.	PUNCT
ftr-337	1963	1	the	the	DET
ftr-337	1963	2	transactions	transaction	NOUN
ftr-337	1963	3	subsequent	subsequent	ADJ
ftr-337	1963	4	to	to	ADP
ftr-337	1963	5	§	§	PROPN
ftr-337	1963	6	7701(o	7701(o	NUM
ftr-337	1963	7	)	)	PUNCT
ftr-337	1963	8	’s	’s	PART
ftr-337	1963	9	effectiveness	effectiveness	NOUN
ftr-337	1963	10	,	,	PUNCT
ftr-337	1963	11	when	when	SCONJ
ftr-337	1963	12	they	they	PRON
ftr-337	1963	13	otherwise	otherwise	ADV
ftr-337	1963	14	conclude	conclude	VERB
ftr-337	1963	15	that	that	SCONJ
ftr-337	1963	16	the	the	DET
ftr-337	1963	17	transaction	transaction	NOUN
ftr-337	1963	18	is	be	AUX
ftr-337	1963	19	not	not	PART
ftr-337	1963	20	abusive	abusive	ADJ
ftr-337	1963	21	.	.	PUNCT
ftr-337	1963	22	”	"	PUNCT
ftr-337	1963	23	)	)	PUNCT
ftr-337	1963	24	.	.	PUNCT
ftr-337	1964	1	cozart	cozart	PROPN
ftr-337	1964	2	further	further	ADJ
ftr-337	1964	3	notes	note	VERB
ftr-337	1964	4	that	that	SCONJ
ftr-337	1964	5	,	,	PUNCT
ftr-337	1964	6	even	even	ADV
ftr-337	1964	7	taking	take	VERB
ftr-337	1964	8	tax	tax	NOUN
ftr-337	1964	9	credits	credit	NOUN
ftr-337	1964	10	(	(	PUNCT
ftr-337	1964	11	and	and	CCONJ
ftr-337	1964	12	grants	grant	NOUN
ftr-337	1964	13	)	)	PUNCT
ftr-337	1964	14	into	into	ADP
ftr-337	1964	15	account	account	NOUN
ftr-337	1964	16	as	as	ADP
ftr-337	1964	17	the	the	DET
ftr-337	1964	18	equivalent	equivalent	NOUN
ftr-337	1964	19	of	of	ADP
ftr-337	1964	20	cash	cash	NOUN
ftr-337	1964	21	,	,	PUNCT
ftr-337	1964	22	use	use	NOUN
ftr-337	1964	23	of	of	ADP
ftr-337	1964	24	the	the	DET
ftr-337	1964	25	“	"	PUNCT
ftr-337	1964	26	net	net	ADJ
ftr-337	1964	27	present	present	ADJ
ftr-337	1964	28	value	value	NOUN
ftr-337	1964	29	approach	approach	NOUN
ftr-337	1964	30	”	"	PUNCT
ftr-337	1964	31	recommended	recommend	VERB
ftr-337	1964	32	by	by	ADP
ftr-337	1964	33	the	the	DET
ftr-337	1964	34	new	new	PROPN
ftr-337	1964	35	york	york	PROPN
ftr-337	1964	36	state	state	PROPN
ftr-337	1964	37	bar	bar	PROPN
ftr-337	1964	38	association	association	NOUN
ftr-337	1964	39	tax	tax	NOUN
ftr-337	1964	40	section	section	PROPN
ftr-337	1964	41	executive	executive	PROPN
ftr-337	1964	42	committee	committee	NOUN
ftr-337	1964	43	for	for	ADP
ftr-337	1964	44	determining	determine	VERB
ftr-337	1964	45	pre	pre	ADJ
ftr-337	1964	46	-	-	ADJ
ftr-337	1964	47	tax	tax	ADJ
ftr-337	1964	48	profit	profit	NOUN
ftr-337	1964	49	that	that	PRON
ftr-337	1964	50	relies	rely	VERB
ftr-337	1964	51	on	on	ADP
ftr-337	1964	52	the	the	DET
ftr-337	1964	53	taxpayer	taxpayer	NOUN
ftr-337	1964	54	’s	’s	PART
ftr-337	1964	55	cost	cost	NOUN
ftr-337	1964	56	of	of	ADP
ftr-337	1964	57	funds	fund	NOUN
ftr-337	1964	58	as	as	SCONJ
ftr-337	1964	59	the	the	DET
ftr-337	1964	60	discount	discount	NOUN
ftr-337	1964	61	rate	rate	NOUN
ftr-337	1964	62	“	"	PUNCT
ftr-337	1964	63	could	could	AUX
ftr-337	1964	64	invalidate	invalidate	VERB
ftr-337	1964	65	a	a	DET
ftr-337	1964	66	great	great	ADJ
ftr-337	1964	67	many	many	ADJ
ftr-337	1964	68	tax	tax	NOUN
ftr-337	1964	69	equity	equity	NOUN
ftr-337	1964	70	financings	financing	NOUN
ftr-337	1964	71	in	in	ADP
ftr-337	1964	72	the	the	DET
ftr-337	1964	73	marketplace	marketplace	NOUN
ftr-337	1964	74	if	if	SCONJ
ftr-337	1964	75	the	the	DET
ftr-337	1964	76	esd	esd	PROPN
ftr-337	1964	77	were	be	AUX
ftr-337	1964	78	deemed	deem	VERB
ftr-337	1964	79	relevant	relevant	ADJ
ftr-337	1964	80	.	.	PUNCT
ftr-337	1964	81	”	"	PUNCT
ftr-337	1965	1	i	i	PRON
ftr-337	1965	2	d.	d.	PROPN
ftr-337	1965	3	at	at	ADP
ftr-337	1965	4	274	274	NUM
ftr-337	1965	5	.	.	PUNCT
ftr-337	1966	1	“	"	PUNCT
ftr-337	1966	2	more	more	ADV
ftr-337	1966	3	fundamentally	fundamentally	ADV
ftr-337	1966	4	,	,	PUNCT
ftr-337	1966	5	”	"	PUNCT
ftr-337	1966	6	he	he	PRON
ftr-337	1966	7	states	state	VERB
ftr-337	1966	8	,	,	PUNCT
ftr-337	1966	9	“	"	PUNCT
ftr-337	1966	10	[	[	X
ftr-337	1966	11	it	it	PRON
ftr-337	1966	12	]	]	PUNCT
ftr-337	1966	13	would	would	AUX
ftr-337	1966	14	generally	generally	ADV
ftr-337	1966	15	deprive	deprive	VERB
ftr-337	1966	16	developers	developer	NOUN
ftr-337	1966	17	and	and	CCONJ
ftr-337	1966	18	sponsors	sponsor	NOUN
ftr-337	1966	19	of	of	ADP
ftr-337	1966	20	the	the	DET
ftr-337	1966	21	relevant	relevant	ADJ
ftr-337	1966	22	property	property	NOUN
ftr-337	1966	23	,	,	PUNCT
ftr-337	1966	24	who	who	PRON
ftr-337	1966	25	wish	wish	VERB
ftr-337	1966	26	to	to	PART
ftr-337	1966	27	retain	retain	VERB
ftr-337	1966	28	a	a	DET
ftr-337	1966	29	subordinate	subordinate	ADJ
ftr-337	1966	30	economic	economic	ADJ
ftr-337	1966	31	interest	interest	NOUN
ftr-337	1966	32	in	in	ADP
ftr-337	1966	33	it	it	PRON
ftr-337	1966	34	,	,	PUNCT
ftr-337	1966	35	of	of	ADP
ftr-337	1966	36	an	an	DET
ftr-337	1966	37	economic	economic	ADJ
ftr-337	1966	38	justification	justification	NOUN
ftr-337	1966	39	for	for	ADP
ftr-337	1966	40	entering	enter	VERB
ftr-337	1966	41	into	into	ADP
ftr-337	1966	42	the	the	DET
ftr-337	1966	43	transaction	transaction	NOUN
ftr-337	1966	44	.	.	PUNCT
ftr-337	1966	45	”	"	PUNCT
ftr-337	1967	1	i	i	PRON
ftr-337	1967	2	d.	d.	PROPN
ftr-337	1967	3	284	284	NUM
ftr-337	1967	4	.	.	PUNCT
ftr-337	1968	1	jct	jct	PROPN
ftr-337	1968	2	technical	technical	PROPN
ftr-337	1968	3	explanation	explanation	PROPN
ftr-337	1968	4	,	,	PUNCT
ftr-337	1968	5	supra	supra	PROPN
ftr-337	1968	6	note	note	PROPN
ftr-337	1968	7	277	277	NUM
ftr-337	1968	8	,	,	PUNCT
ftr-337	1968	9	at	at	ADP
ftr-337	1968	10	153	153	NUM
ftr-337	1968	11	.	.	PUNCT
ftr-337	1968	12	285	285	NUM
ftr-337	1968	13	.	.	PUNCT
ftr-337	1969	1	heather	heather	PROPN
ftr-337	1969	2	c.	c.	PROPN
ftr-337	1969	3	maloy	maloy	PROPN
ftr-337	1969	4	,	,	PUNCT
ftr-337	1969	5	comm’r	comm’r	ADP
ftr-337	1969	6	,	,	PUNCT
ftr-337	1969	7	irs	irs	PROPN
ftr-337	1969	8	large	large	ADJ
ftr-337	1969	9	and	and	CCONJ
ftr-337	1969	10	mid	mid	ADJ
ftr-337	1969	11	-	-	NOUN
ftr-337	1969	12	size	size	NOUN
ftr-337	1969	13	bus	bus	NOUN
ftr-337	1969	14	.	.	PUNCT
ftr-337	1970	1	div	div	PROPN
ftr-337	1970	2	.	.	PROPN
ftr-337	1970	3	,	,	PUNCT
ftr-337	1970	4	directive	directive	NOUN
ftr-337	1970	5	for	for	ADP
ftr-337	1970	6	industry	industry	NOUN
ftr-337	1970	7	directors	director	NOUN
ftr-337	1970	8	,	,	PUNCT
ftr-337	1970	9	lmsb-20	lmsb-20	NOUN
ftr-337	1970	10	-	-	PUNCT
ftr-337	1970	11	0910	0910	NUM
ftr-337	1970	12	-	-	PUNCT
ftr-337	1970	13	024	024	NUM
ftr-337	1970	14	(	(	PUNCT
ftr-337	1970	15	sept	sept	PROPN
ftr-337	1970	16	.	.	PROPN
ftr-337	1970	17	14	14	NUM
ftr-337	1970	18	,	,	PUNCT
ftr-337	1970	19	2010	2010	NUM
ftr-337	1970	20	)	)	PUNCT
ftr-337	1970	21	.	.	PUNCT
ftr-337	1971	1	see	see	VERB
ftr-337	1971	2	supra	supra	PROPN
ftr-337	1971	3	note	note	PROPN
ftr-337	1971	4	272	272	NUM
ftr-337	1971	5	and	and	CCONJ
ftr-337	1971	6	accompanying	accompany	VERB
ftr-337	1971	7	text	text	NOUN
ftr-337	1971	8	.	.	PUNCT
ftr-337	1972	1	286	286	NUM
ftr-337	1972	2	.	.	PUNCT
ftr-337	1973	1	heather	heather	PROPN
ftr-337	1973	2	c.	c.	PROPN
ftr-337	1973	3	maloy	maloy	PROPN
ftr-337	1973	4	,	,	PUNCT
ftr-337	1973	5	comm	comm	NOUN
ftr-337	1973	6	.	.	PUNCT
ftr-337	1973	7	’r	’r	NOUN
ftr-337	1973	8	,	,	PUNCT
ftr-337	1973	9	irs	irs	PROPN
ftr-337	1973	10	.	.	PUNCT
ftr-337	1974	1	large	large	ADJ
ftr-337	1974	2	bus	bus	NOUN
ftr-337	1974	3	.	.	PUNCT
ftr-337	1974	4	&	&	CCONJ
ftr-337	1974	5	int’l	int’l	PROPN
ftr-337	1974	6	div	div	PROPN
ftr-337	1974	7	.	.	PROPN
ftr-337	1974	8	,	,	PUNCT
ftr-337	1974	9	lb&i	lb&i	VERB
ftr-337	1974	10	directive	directive	NOUN
ftr-337	1974	11	for	for	ADP
ftr-337	1974	12	industry	industry	NOUN
ftr-337	1974	13	directors	director	NOUN
ftr-337	1974	14	,	,	PUNCT
ftr-337	1974	15	lb&i-4	lb&i-4	NOUN
ftr-337	1974	16	-	-	PUNCT
ftr-337	1974	17	0711	0711	NUM
ftr-337	1974	18	-	-	SYM
ftr-337	1974	19	015	015	NUM
ftr-337	1974	20	(	(	PUNCT
ftr-337	1974	21	july	july	PROPN
ftr-337	1974	22	5	5	NUM
ftr-337	1974	23	,	,	PUNCT
ftr-337	1974	24	2011	2011	NUM
ftr-337	1974	25	)	)	PUNCT
ftr-337	1975	1	[	[	X
ftr-337	1975	2	hereinafter	hereinafter	VERB
ftr-337	1975	3	the	the	DET
ftr-337	1975	4	maloy	maloy	NOUN
ftr-337	1975	5	,	,	PUNCT
ftr-337	1975	6	lb&i	lb&i	VERB
ftr-337	1975	7	directive	directive	NOUN
ftr-337	1975	8	]	]	X
ftr-337	1975	9	.	.	PUNCT
ftr-337	1976	1	710	710	NUM
ftr-337	1976	2	florida	florida	PROPN
ftr-337	1976	3	tax	tax	NOUN
ftr-337	1976	4	review	review	NOUN
ftr-337	1976	5	[	[	X
ftr-337	1976	6	vol.12:9	vol.12:9	DET
ftr-337	1976	7	directive	directive	NOUN
ftr-337	1976	8	notes	note	VERB
ftr-337	1976	9	that	that	SCONJ
ftr-337	1976	10	among	among	ADP
ftr-337	1976	11	such	such	ADJ
ftr-337	1976	12	cases	case	NOUN
ftr-337	1976	13	is	be	AUX
ftr-337	1976	14	a	a	DET
ftr-337	1976	15	“	"	PUNCT
ftr-337	1976	16	transaction	transaction	NOUN
ftr-337	1976	17	that	that	PRON
ftr-337	1976	18	generates	generate	VERB
ftr-337	1976	19	targeted	target	VERB
ftr-337	1976	20	tax	tax	NOUN
ftr-337	1976	21	incentives	incentive	NOUN
ftr-337	1976	22	[	[	X
ftr-337	1976	23	and	and	CCONJ
ftr-337	1976	24	]	]	X
ftr-337	1976	25	is	be	AUX
ftr-337	1976	26	,	,	PUNCT
ftr-337	1976	27	in	in	ADP
ftr-337	1976	28	form	form	NOUN
ftr-337	1976	29	and	and	CCONJ
ftr-337	1976	30	substance	substance	NOUN
ftr-337	1976	31	,	,	PUNCT
ftr-337	1976	32	consistent	consistent	ADJ
ftr-337	1976	33	with	with	ADP
ftr-337	1976	34	congressional	congressional	ADJ
ftr-337	1976	35	intent	intent	NOUN
ftr-337	1976	36	in	in	ADP
ftr-337	1976	37	providing	provide	VERB
ftr-337	1976	38	the	the	DET
ftr-337	1976	39	incentives	incentive	NOUN
ftr-337	1976	40	.	.	PUNCT
ftr-337	1976	41	”	"	PUNCT
ftr-337	1977	1	287	287	NUM
ftr-337	1977	2	on	on	ADP
ftr-337	1977	3	the	the	DET
ftr-337	1977	4	other	other	ADJ
ftr-337	1977	5	hand	hand	NOUN
ftr-337	1977	6	,	,	PUNCT
ftr-337	1977	7	application	application	NOUN
ftr-337	1977	8	of	of	ADP
ftr-337	1977	9	the	the	DET
ftr-337	1977	10	doctrine	doctrine	NOUN
ftr-337	1977	11	may	may	AUX
ftr-337	1977	12	be	be	AUX
ftr-337	1977	13	appropriate	appropriate	ADJ
ftr-337	1977	14	where	where	SCONJ
ftr-337	1977	15	a	a	DET
ftr-337	1977	16	transaction	transaction	NOUN
ftr-337	1977	17	is	be	AUX
ftr-337	1977	18	“	"	PUNCT
ftr-337	1977	19	highly	highly	ADV
ftr-337	1977	20	structured	structure	VERB
ftr-337	1977	21	”	"	PUNCT
ftr-337	1977	22	or	or	CCONJ
ftr-337	1977	23	a	a	DET
ftr-337	1977	24	taxpayer	taxpayer	NOUN
ftr-337	1977	25	’s	’s	PART
ftr-337	1977	26	“	"	PUNCT
ftr-337	1977	27	potential	potential	NOUN
ftr-337	1977	28	for	for	ADP
ftr-337	1977	29	gain	gain	NOUN
ftr-337	1977	30	or	or	CCONJ
ftr-337	1977	31	loss	loss	NOUN
ftr-337	1977	32	is	be	AUX
ftr-337	1977	33	artificially	artificially	ADV
ftr-337	1977	34	limited	limited	ADJ
ftr-337	1977	35	.	.	PUNCT
ftr-337	1977	36	”	"	PUNCT
ftr-337	1978	1	288	288	NUM
ftr-337	1978	2	if	if	SCONJ
ftr-337	1978	3	the	the	DET
ftr-337	1978	4	examiner	examiner	NOUN
ftr-337	1978	5	concludes	conclude	VERB
ftr-337	1978	6	that	that	SCONJ
ftr-337	1978	7	application	application	NOUN
ftr-337	1978	8	of	of	ADP
ftr-337	1978	9	the	the	DET
ftr-337	1978	10	doctrine	doctrine	NOUN
ftr-337	1978	11	may	may	AUX
ftr-337	1978	12	be	be	AUX
ftr-337	1978	13	appropriate	appropriate	ADJ
ftr-337	1978	14	under	under	ADP
ftr-337	1978	15	circumstances	circumstance	NOUN
ftr-337	1978	16	where	where	SCONJ
ftr-337	1978	17	the	the	DET
ftr-337	1978	18	transaction	transaction	NOUN
ftr-337	1978	19	involves	involve	VERB
ftr-337	1978	20	tax	tax	NOUN
ftr-337	1978	21	credits	credit	NOUN
ftr-337	1978	22	“	"	PUNCT
ftr-337	1978	23	that	that	PRON
ftr-337	1978	24	are	be	AUX
ftr-337	1978	25	designed	design	VERB
ftr-337	1978	26	by	by	ADP
ftr-337	1978	27	congress	congress	PROPN
ftr-337	1978	28	to	to	PART
ftr-337	1978	29	encourage	encourage	VERB
ftr-337	1978	30	certain	certain	ADJ
ftr-337	1978	31	transactions	transaction	NOUN
ftr-337	1978	32	that	that	PRON
ftr-337	1978	33	would	would	AUX
ftr-337	1978	34	not	not	PART
ftr-337	1978	35	be	be	AUX
ftr-337	1978	36	undertaken	undertake	VERB
ftr-337	1978	37	but	but	CCONJ
ftr-337	1978	38	for	for	ADP
ftr-337	1978	39	the	the	DET
ftr-337	1978	40	credits	credit	NOUN
ftr-337	1978	41	”	"	PUNCT
ftr-337	1978	42	then	then	ADV
ftr-337	1978	43	the	the	DET
ftr-337	1978	44	examiner	examiner	NOUN
ftr-337	1978	45	is	be	AUX
ftr-337	1978	46	required	require	VERB
ftr-337	1978	47	to	to	PART
ftr-337	1978	48	obtain	obtain	VERB
ftr-337	1978	49	specific	specific	ADJ
ftr-337	1978	50	approval	approval	NOUN
ftr-337	1978	51	of	of	ADP
ftr-337	1978	52	his	his	PRON
ftr-337	1978	53	or	or	CCONJ
ftr-337	1978	54	her	her	PRON
ftr-337	1978	55	manager	manager	NOUN
ftr-337	1978	56	in	in	ADP
ftr-337	1978	57	consultation	consultation	NOUN
ftr-337	1978	58	with	with	ADP
ftr-337	1978	59	local	local	ADJ
ftr-337	1978	60	counsel	counsel	NOUN
ftr-337	1978	61	before	before	ADP
ftr-337	1978	62	proceeding	proceed	VERB
ftr-337	1978	63	with	with	ADP
ftr-337	1978	64	application	application	NOUN
ftr-337	1978	65	of	of	ADP
ftr-337	1978	66	the	the	DET
ftr-337	1978	67	doctrine	doctrine	NOUN
ftr-337	1978	68	.	.	PUNCT
ftr-337	1979	1	289	289	NUM
ftr-337	1979	2	further	far	ADV
ftr-337	1979	3	,	,	PUNCT
ftr-337	1979	4	in	in	ADP
ftr-337	1979	5	all	all	DET
ftr-337	1979	6	cases	case	NOUN
ftr-337	1979	7	,	,	PUNCT
ftr-337	1979	8	an	an	DET
ftr-337	1979	9	examiner	examiner	NOUN
ftr-337	1979	10	is	be	AUX
ftr-337	1979	11	not	not	PART
ftr-337	1979	12	to	to	PART
ftr-337	1979	13	apply	apply	VERB
ftr-337	1979	14	the	the	DET
ftr-337	1979	15	economic	economic	ADJ
ftr-337	1979	16	substance	substance	NOUN
ftr-337	1979	17	doctrine	doctrine	NOUN
ftr-337	1979	18	if	if	SCONJ
ftr-337	1979	19	“	"	PUNCT
ftr-337	1979	20	another	another	DET
ftr-337	1979	21	judicial	judicial	ADJ
ftr-337	1979	22	doctrine	doctrine	NOUN
ftr-337	1979	23	(	(	PUNCT
ftr-337	1979	24	e.g.	e.g.	ADV
ftr-337	1979	25	,	,	PUNCT
ftr-337	1979	26	substance	substance	NOUN
ftr-337	1979	27	over	over	ADP
ftr-337	1979	28	form	form	NOUN
ftr-337	1979	29	or	or	CCONJ
ftr-337	1979	30	step	step	NOUN
ftr-337	1979	31	transaction	transaction	NOUN
ftr-337	1979	32	)	)	PUNCT
ftr-337	1979	33	more	more	ADV
ftr-337	1979	34	appropriately	appropriately	ADV
ftr-337	1979	35	address[es	address[es	VERB
ftr-337	1979	36	]	]	X
ftr-337	1979	37	the	the	DET
ftr-337	1979	38	noncompliance	noncompliance	NOUN
ftr-337	1979	39	that	that	PRON
ftr-337	1979	40	is	be	AUX
ftr-337	1979	41	being	be	AUX
ftr-337	1979	42	examined	examine	VERB
ftr-337	1979	43	.	.	PUNCT
ftr-337	1979	44	”	"	PUNCT
ftr-337	1980	1	290	290	NUM
ftr-337	1980	2	this	this	DET
ftr-337	1980	3	likewise	likewise	ADV
ftr-337	1980	4	is	be	AUX
ftr-337	1980	5	the	the	DET
ftr-337	1980	6	case	case	NOUN
ftr-337	1980	7	if	if	SCONJ
ftr-337	1980	8	recharacterizing	recharacterize	VERB
ftr-337	1980	9	the	the	DET
ftr-337	1980	10	transaction	transaction	NOUN
ftr-337	1980	11	(	(	PUNCT
ftr-337	1980	12	e.g.	e.g.	ADV
ftr-337	1980	13	,	,	PUNCT
ftr-337	1980	14	recharacterizing	recharacterize	VERB
ftr-337	1980	15	debt	debt	NOUN
ftr-337	1980	16	as	as	ADP
ftr-337	1980	17	equity	equity	NOUN
ftr-337	1980	18	)	)	PUNCT
ftr-337	1980	19	is	be	AUX
ftr-337	1980	20	a	a	DET
ftr-337	1980	21	more	more	ADV
ftr-337	1980	22	appropriate	appropriate	ADJ
ftr-337	1980	23	line	line	NOUN
ftr-337	1980	24	of	of	ADP
ftr-337	1980	25	attack	attack	NOUN
ftr-337	1980	26	.	.	PUNCT
ftr-337	1981	1	finally	finally	ADV
ftr-337	1981	2	,	,	PUNCT
ftr-337	1981	3	the	the	DET
ftr-337	1981	4	directive	directive	NOUN
ftr-337	1981	5	provides	provide	VERB
ftr-337	1981	6	as	as	SCONJ
ftr-337	1981	7	follows	follow	VERB
ftr-337	1981	8	.	.	PUNCT
ftr-337	1982	1	[	[	X
ftr-337	1982	2	u]ntil	u]ntil	ADP
ftr-337	1982	3	further	further	ADJ
ftr-337	1982	4	guidance	guidance	NOUN
ftr-337	1982	5	is	be	AUX
ftr-337	1982	6	issued	issue	VERB
ftr-337	1982	7	,	,	PUNCT
ftr-337	1982	8	the	the	DET
ftr-337	1982	9	penalties	penalty	NOUN
ftr-337	1982	10	provided	provide	VERB
ftr-337	1982	11	in	in	ADP
ftr-337	1982	12	sections	section	NOUN
ftr-337	1982	13	6662(b)(6	6662(b)(6	NUM
ftr-337	1982	14	)	)	PUNCT
ftr-337	1982	15	and	and	CCONJ
ftr-337	1982	16	(	(	PUNCT
ftr-337	1982	17	i	i	NOUN
ftr-337	1982	18	)	)	PUNCT
ftr-337	1982	19	and	and	CCONJ
ftr-337	1982	20	6676	6676	NUM
ftr-337	1982	21	are	be	AUX
ftr-337	1982	22	limited	limit	VERB
ftr-337	1982	23	to	to	ADP
ftr-337	1982	24	the	the	DET
ftr-337	1982	25	application	application	NOUN
ftr-337	1982	26	of	of	ADP
ftr-337	1982	27	the	the	DET
ftr-337	1982	28	economic	economic	ADJ
ftr-337	1982	29	substance	substance	NOUN
ftr-337	1982	30	doctrine	doctrine	NOUN
ftr-337	1982	31	and	and	CCONJ
ftr-337	1982	32	may	may	AUX
ftr-337	1982	33	not	not	PART
ftr-337	1982	34	be	be	AUX
ftr-337	1982	35	imposed	impose	VERB
ftr-337	1982	36	due	due	ADP
ftr-337	1982	37	to	to	ADP
ftr-337	1982	38	the	the	DET
ftr-337	1982	39	application	application	NOUN
ftr-337	1982	40	of	of	ADP
ftr-337	1982	41	any	any	DET
ftr-337	1982	42	other	other	ADJ
ftr-337	1982	43	‘	'	PUNCT
ftr-337	1982	44	similar	similar	ADJ
ftr-337	1982	45	rule	rule	NOUN
ftr-337	1982	46	of	of	ADP
ftr-337	1982	47	law	law	NOUN
ftr-337	1982	48	’	'	PUNCT
ftr-337	1982	49	or	or	CCONJ
ftr-337	1982	50	judicial	judicial	ADJ
ftr-337	1982	51	doctrine	doctrine	NOUN
ftr-337	1982	52	(	(	PUNCT
ftr-337	1982	53	e.g.	e.g.	ADV
ftr-337	1982	54	,	,	PUNCT
ftr-337	1982	55	step	step	NOUN
ftr-337	1982	56	transaction	transaction	NOUN
ftr-337	1982	57	doctrine	doctrine	NOUN
ftr-337	1982	58	,	,	PUNCT
ftr-337	1982	59	substance	substance	NOUN
ftr-337	1982	60	over	over	ADP
ftr-337	1982	61	form	form	NOUN
ftr-337	1982	62	or	or	CCONJ
ftr-337	1982	63	sham	sham	ADJ
ftr-337	1982	64	transaction	transaction	NOUN
ftr-337	1982	65	)	)	PUNCT
ftr-337	1982	66	.	.	PUNCT
ftr-337	1982	67	”	"	PUNCT
ftr-337	1983	1	291	291	NUM
ftr-337	1983	2	v.	v.	ADP
ftr-337	1983	3	the	the	DET
ftr-337	1983	4	case	case	NOUN
ftr-337	1983	5	for	for	ADP
ftr-337	1983	6	a	a	DET
ftr-337	1983	7	new	new	ADJ
ftr-337	1983	8	federal	federal	ADJ
ftr-337	1983	9	tax	tax	NOUN
ftr-337	1983	10	benefit	benefit	NOUN
ftr-337	1983	11	transfer	transfer	NOUN
ftr-337	1983	12	regime	regime	NOUN
ftr-337	1983	13	the	the	DET
ftr-337	1983	14	enactment	enactment	NOUN
ftr-337	1983	15	of	of	ADP
ftr-337	1983	16	section	section	NOUN
ftr-337	1983	17	7701(o	7701(o	NUM
ftr-337	1983	18	)	)	PUNCT
ftr-337	1983	19	has	have	AUX
ftr-337	1983	20	both	both	CCONJ
ftr-337	1983	21	highlighted	highlight	VERB
ftr-337	1983	22	and	and	CCONJ
ftr-337	1983	23	heightened	heighten	VERB
ftr-337	1983	24	the	the	DET
ftr-337	1983	25	uncertainties	uncertainty	NOUN
ftr-337	1983	26	as	as	ADP
ftr-337	1983	27	to	to	ADP
ftr-337	1983	28	the	the	DET
ftr-337	1983	29	tax	tax	NOUN
ftr-337	1983	30	treatment	treatment	NOUN
ftr-337	1983	31	of	of	ADP
ftr-337	1983	32	transactions	transaction	NOUN
ftr-337	1983	33	involving	involve	VERB
ftr-337	1983	34	targeted	target	VERB
ftr-337	1983	35	tax	tax	NOUN
ftr-337	1983	36	incentives	incentive	NOUN
ftr-337	1983	37	.	.	PUNCT
ftr-337	1984	1	at	at	ADP
ftr-337	1984	2	the	the	DET
ftr-337	1984	3	same	same	ADJ
ftr-337	1984	4	time	time	NOUN
ftr-337	1984	5	,	,	PUNCT
ftr-337	1984	6	in	in	ADP
ftr-337	1984	7	recognition	recognition	NOUN
ftr-337	1984	8	of	of	ADP
ftr-337	1984	9	this	this	PRON
ftr-337	1984	10	,	,	PUNCT
ftr-337	1984	11	corollary	corollary	ADJ
ftr-337	1984	12	to	to	ADP
ftr-337	1984	13	the	the	DET
ftr-337	1984	14	enactment	enactment	NOUN
ftr-337	1984	15	of	of	ADP
ftr-337	1984	16	section	section	NOUN
ftr-337	1984	17	7701(o	7701(o	NUM
ftr-337	1984	18	)	)	PUNCT
ftr-337	1984	19	has	have	AUX
ftr-337	1984	20	been	be	AUX
ftr-337	1984	21	the	the	DET
ftr-337	1984	22	pronouncement	pronouncement	NOUN
ftr-337	1984	23	in	in	ADP
ftr-337	1984	24	the	the	DET
ftr-337	1984	25	jct	jct	PROPN
ftr-337	1984	26	technical	technical	ADJ
ftr-337	1984	27	explanation	explanation	NOUN
ftr-337	1984	28	that	that	SCONJ
ftr-337	1984	29	“	"	PUNCT
ftr-337	1984	30	[	[	X
ftr-337	1984	31	i]f	i]f	ADP
ftr-337	1984	32	the	the	DET
ftr-337	1984	33	realization	realization	NOUN
ftr-337	1984	34	of	of	ADP
ftr-337	1984	35	the	the	DET
ftr-337	1984	36	tax	tax	NOUN
ftr-337	1984	37	benefits	benefit	NOUN
ftr-337	1984	38	of	of	ADP
ftr-337	1984	39	a	a	DET
ftr-337	1984	40	287	287	NUM
ftr-337	1984	41	.	.	PUNCT
ftr-337	1985	1	i	i	PRON
ftr-337	1985	2	d.	d.	PROPN
ftr-337	1985	3	others	other	NOUN
ftr-337	1985	4	include	include	VERB
ftr-337	1985	5	transactions	transaction	NOUN
ftr-337	1985	6	that	that	PRON
ftr-337	1985	7	have	have	VERB
ftr-337	1985	8	a	a	DET
ftr-337	1985	9	significant	significant	ADJ
ftr-337	1985	10	risk	risk	NOUN
ftr-337	1985	11	of	of	ADP
ftr-337	1985	12	loss	loss	NOUN
ftr-337	1985	13	.	.	PUNCT
ftr-337	1986	1	288	288	NUM
ftr-337	1986	2	.	.	PUNCT
ftr-337	1987	1	i	i	PRON
ftr-337	1987	2	d.	d.	PROPN
ftr-337	1987	3	289	289	NUM
ftr-337	1987	4	.	.	PUNCT
ftr-337	1988	1	i	i	PRON
ftr-337	1988	2	d.	d.	PROPN
ftr-337	1988	3	290	290	NUM
ftr-337	1988	4	.	.	PUNCT
ftr-337	1989	1	i	i	PRON
ftr-337	1989	2	d.	d.	PROPN
ftr-337	1989	3	291	291	NUM
ftr-337	1989	4	.	.	PUNCT
ftr-337	1990	1	maloy	maloy	PROPN
ftr-337	1990	2	,	,	PUNCT
ftr-337	1990	3	lb&i	lb&i	VERB
ftr-337	1990	4	directive	directive	NOUN
ftr-337	1990	5	,	,	PUNCT
ftr-337	1990	6	supra	supra	ADJ
ftr-337	1990	7	note	note	NOUN
ftr-337	1990	8	286	286	NUM
ftr-337	1990	9	.	.	PUNCT
ftr-337	1991	1	see	see	VERB
ftr-337	1991	2	wein	wein	PROPN
ftr-337	1991	3	,	,	PUNCT
ftr-337	1991	4	tax	tax	NOUN
ftr-337	1991	5	credit	credit	NOUN
ftr-337	1991	6	investments	investment	NOUN
ftr-337	1991	7	,	,	PUNCT
ftr-337	1991	8	supra	supra	PROPN
ftr-337	1991	9	note	note	NOUN
ftr-337	1991	10	283	283	NUM
ftr-337	1991	11	,	,	PUNCT
ftr-337	1991	12	at	at	ADP
ftr-337	1991	13	29–30	29–30	NUM
ftr-337	1991	14	(	(	PUNCT
ftr-337	1991	15	considering	consider	VERB
ftr-337	1991	16	the	the	DET
ftr-337	1991	17	elasticity	elasticity	NOUN
ftr-337	1991	18	of	of	ADP
ftr-337	1991	19	the	the	DET
ftr-337	1991	20	“	"	PUNCT
ftr-337	1991	21	sham	sham	ADJ
ftr-337	1991	22	transaction	transaction	NOUN
ftr-337	1991	23	doctrine	doctrine	NOUN
ftr-337	1991	24	”	"	PUNCT
ftr-337	1991	25	in	in	ADP
ftr-337	1991	26	the	the	DET
ftr-337	1991	27	case	case	NOUN
ftr-337	1991	28	law	law	NOUN
ftr-337	1991	29	)	)	PUNCT
ftr-337	1991	30	.	.	PUNCT
ftr-337	1992	1	cf	cf	NOUN
ftr-337	1992	2	.	.	PUNCT
ftr-337	1993	1	reg	reg	NOUN
ftr-337	1993	2	.	.	PUNCT
ftr-337	1994	1	1.42	1.42	NUM
ftr-337	1994	2	-	-	SYM
ftr-337	1994	3	4(b	4(b	NUM
ftr-337	1994	4	)	)	PUNCT
ftr-337	1995	1	;	;	PUNCT
ftr-337	1995	2	supra	supra	PROPN
ftr-337	1995	3	notes	note	VERB
ftr-337	1995	4	141–48	141–48	NOUN
ftr-337	1995	5	and	and	CCONJ
ftr-337	1995	6	accompanying	accompany	VERB
ftr-337	1995	7	text	text	NOUN
ftr-337	1995	8	(	(	PUNCT
ftr-337	1995	9	despite	despite	SCONJ
ftr-337	1995	10	non	non	ADJ
ftr-337	1995	11	-	-	NOUN
ftr-337	1995	12	applicability	applicability	NOUN
ftr-337	1995	13	of	of	ADP
ftr-337	1995	14	a	a	DET
ftr-337	1995	15	pre	pre	ADJ
ftr-337	1995	16	-	-	ADJ
ftr-337	1995	17	tax	tax	ADJ
ftr-337	1995	18	profit	profit	NOUN
ftr-337	1995	19	requirement	requirement	NOUN
ftr-337	1995	20	in	in	ADP
ftr-337	1995	21	the	the	DET
ftr-337	1995	22	context	context	NOUN
ftr-337	1995	23	of	of	ADP
ftr-337	1995	24	lihtc	lihtc	NOUN
ftr-337	1995	25	,	,	PUNCT
ftr-337	1995	26	a	a	DET
ftr-337	1995	27	lihtc	lihtc	NOUN
ftr-337	1995	28	nonetheless	nonetheless	ADV
ftr-337	1995	29	may	may	AUX
ftr-337	1995	30	be	be	AUX
ftr-337	1995	31	disallowed	disallow	VERB
ftr-337	1995	32	on	on	ADP
ftr-337	1995	33	other	other	ADJ
ftr-337	1995	34	grounds	ground	NOUN
ftr-337	1995	35	,	,	PUNCT
ftr-337	1995	36	including	include	VERB
ftr-337	1995	37	“	"	PUNCT
ftr-337	1995	38	sham	sham	ADJ
ftr-337	1995	39	or	or	CCONJ
ftr-337	1995	40	economic	economic	ADJ
ftr-337	1995	41	substance	substance	NOUN
ftr-337	1995	42	analysis	analysis	NOUN
ftr-337	1995	43	”	"	PUNCT
ftr-337	1995	44	)	)	PUNCT
ftr-337	1995	45	.	.	PUNCT
ftr-337	1996	1	2012	2012	NUM
ftr-337	1996	2	]	]	PUNCT
ftr-337	1996	3	monetization	monetization	NOUN
ftr-337	1996	4	of	of	ADP
ftr-337	1996	5	business	business	NOUN
ftr-337	1996	6	tax	tax	NOUN
ftr-337	1996	7	credits	credit	NOUN
ftr-337	1996	8	711	711	NUM
ftr-337	1996	9	transaction	transaction	NOUN
ftr-337	1996	10	is	be	AUX
ftr-337	1996	11	consistent	consistent	ADJ
ftr-337	1996	12	with	with	ADP
ftr-337	1996	13	the	the	DET
ftr-337	1996	14	congressional	congressional	ADJ
ftr-337	1996	15	purpose	purpose	NOUN
ftr-337	1996	16	or	or	CCONJ
ftr-337	1996	17	plan	plan	NOUN
ftr-337	1996	18	that	that	SCONJ
ftr-337	1996	19	the	the	DET
ftr-337	1996	20	tax	tax	NOUN
ftr-337	1996	21	benefits	benefit	NOUN
ftr-337	1996	22	were	be	AUX
ftr-337	1996	23	designed	design	VERB
ftr-337	1996	24	by	by	ADP
ftr-337	1996	25	congress	congress	PROPN
ftr-337	1996	26	to	to	PART
ftr-337	1996	27	effectuate	effectuate	VERB
ftr-337	1996	28	,	,	PUNCT
ftr-337	1996	29	it	it	PRON
ftr-337	1996	30	is	be	AUX
ftr-337	1996	31	not	not	PART
ftr-337	1996	32	intended	intend	VERB
ftr-337	1996	33	that	that	SCONJ
ftr-337	1996	34	such	such	ADJ
ftr-337	1996	35	tax	tax	NOUN
ftr-337	1996	36	benefits	benefit	NOUN
ftr-337	1996	37	be	be	AUX
ftr-337	1996	38	disallowed	disallow	VERB
ftr-337	1996	39	.	.	PUNCT
ftr-337	1996	40	”	"	PUNCT
ftr-337	1997	1	292	292	NUM
ftr-337	1997	2	we	we	PRON
ftr-337	1997	3	have	have	VERB
ftr-337	1997	4	the	the	DET
ftr-337	1997	5	further	further	ADJ
ftr-337	1997	6	statement	statement	NOUN
ftr-337	1997	7	in	in	ADP
ftr-337	1997	8	the	the	DET
ftr-337	1997	9	jct	jct	PROPN
ftr-337	1997	10	technical	technical	ADJ
ftr-337	1997	11	explanation	explanation	NOUN
ftr-337	1997	12	that	that	SCONJ
ftr-337	1997	13	“	"	PUNCT
ftr-337	1997	14	it	it	PRON
ftr-337	1997	15	is	be	AUX
ftr-337	1997	16	not	not	PART
ftr-337	1997	17	intended	intend	VERB
ftr-337	1997	18	that	that	SCONJ
ftr-337	1997	19	a	a	DET
ftr-337	1997	20	tax	tax	NOUN
ftr-337	1997	21	credit	credit	NOUN
ftr-337	1997	22	.	.	PUNCT
ftr-337	1997	23	.	.	PUNCT
ftr-337	1998	1	.	.	PUNCT
ftr-337	1999	1	be	be	AUX
ftr-337	1999	2	disallowed	disallow	VERB
ftr-337	1999	3	in	in	ADP
ftr-337	1999	4	a	a	DET
ftr-337	1999	5	transaction	transaction	NOUN
ftr-337	1999	6	pursuant	pursuant	ADJ
ftr-337	1999	7	to	to	ADP
ftr-337	1999	8	which	which	PRON
ftr-337	1999	9	,	,	PUNCT
ftr-337	1999	10	in	in	ADP
ftr-337	1999	11	form	form	NOUN
ftr-337	1999	12	and	and	CCONJ
ftr-337	1999	13	substance	substance	NOUN
ftr-337	1999	14	,	,	PUNCT
ftr-337	1999	15	a	a	DET
ftr-337	1999	16	taxpayer	taxpayer	NOUN
ftr-337	1999	17	makes	make	VERB
ftr-337	1999	18	the	the	DET
ftr-337	1999	19	type	type	NOUN
ftr-337	1999	20	of	of	ADP
ftr-337	1999	21	investment	investment	NOUN
ftr-337	1999	22	or	or	CCONJ
ftr-337	1999	23	undertakes	undertake	VERB
ftr-337	1999	24	the	the	DET
ftr-337	1999	25	type	type	NOUN
ftr-337	1999	26	of	of	ADP
ftr-337	1999	27	activity	activity	NOUN
ftr-337	1999	28	that	that	PRON
ftr-337	1999	29	the	the	DET
ftr-337	1999	30	credit	credit	NOUN
ftr-337	1999	31	was	be	AUX
ftr-337	1999	32	designed	design	VERB
ftr-337	1999	33	to	to	PART
ftr-337	1999	34	encourage	encourage	VERB
ftr-337	1999	35	.	.	PUNCT
ftr-337	1999	36	”	"	PUNCT
ftr-337	2000	1	293	293	NUM
ftr-337	2000	2	this	this	PRON
ftr-337	2000	3	is	be	AUX
ftr-337	2000	4	mirrored	mirror	VERB
ftr-337	2000	5	by	by	ADP
ftr-337	2000	6	the	the	DET
ftr-337	2000	7	directive	directive	NOUN
ftr-337	2000	8	,	,	PUNCT
ftr-337	2000	9	which	which	PRON
ftr-337	2000	10	notes	note	VERB
ftr-337	2000	11	that	that	SCONJ
ftr-337	2000	12	among	among	ADP
ftr-337	2000	13	the	the	DET
ftr-337	2000	14	transactions	transaction	NOUN
ftr-337	2000	15	to	to	PART
ftr-337	2000	16	which	which	PRON
ftr-337	2000	17	application	application	NOUN
ftr-337	2000	18	of	of	ADP
ftr-337	2000	19	the	the	DET
ftr-337	2000	20	economic	economic	ADJ
ftr-337	2000	21	substance	substance	NOUN
ftr-337	2000	22	doctrine	doctrine	NOUN
ftr-337	2000	23	likely	likely	ADV
ftr-337	2000	24	is	be	AUX
ftr-337	2000	25	inappropriate	inappropriate	ADJ
ftr-337	2000	26	is	be	AUX
ftr-337	2000	27	a	a	DET
ftr-337	2000	28	“	"	PUNCT
ftr-337	2000	29	transaction	transaction	NOUN
ftr-337	2000	30	that	that	PRON
ftr-337	2000	31	generates	generate	VERB
ftr-337	2000	32	targeted	target	VERB
ftr-337	2000	33	tax	tax	NOUN
ftr-337	2000	34	incentives	incentive	NOUN
ftr-337	2000	35	[	[	X
ftr-337	2000	36	that	that	PRON
ftr-337	2000	37	is	be	AUX
ftr-337	2000	38	]	]	X
ftr-337	2000	39	,	,	PUNCT
ftr-337	2000	40	in	in	ADP
ftr-337	2000	41	form	form	NOUN
ftr-337	2000	42	and	and	CCONJ
ftr-337	2000	43	substance	substance	NOUN
ftr-337	2000	44	,	,	PUNCT
ftr-337	2000	45	consistent	consistent	ADJ
ftr-337	2000	46	with	with	ADP
ftr-337	2000	47	congressional	congressional	ADJ
ftr-337	2000	48	intent	intent	NOUN
ftr-337	2000	49	in	in	ADP
ftr-337	2000	50	providing	provide	VERB
ftr-337	2000	51	the	the	DET
ftr-337	2000	52	incentives	incentive	NOUN
ftr-337	2000	53	.	.	PUNCT
ftr-337	2000	54	”	"	PUNCT
ftr-337	2001	1	294	294	NUM
ftr-337	2001	2	since	since	SCONJ
ftr-337	2001	3	the	the	DET
ftr-337	2001	4	determination	determination	NOUN
ftr-337	2001	5	of	of	ADP
ftr-337	2001	6	whether	whether	SCONJ
ftr-337	2001	7	the	the	DET
ftr-337	2001	8	economic	economic	ADJ
ftr-337	2001	9	substance	substance	NOUN
ftr-337	2001	10	doctrine	doctrine	NOUN
ftr-337	2001	11	is	be	AUX
ftr-337	2001	12	“	"	PUNCT
ftr-337	2001	13	relevant	relevant	ADJ
ftr-337	2001	14	”	"	PUNCT
ftr-337	2001	15	is	be	AUX
ftr-337	2001	16	meant	mean	VERB
ftr-337	2001	17	to	to	PART
ftr-337	2001	18	be	be	AUX
ftr-337	2001	19	made	make	VERB
ftr-337	2001	20	as	as	SCONJ
ftr-337	2001	21	though	though	SCONJ
ftr-337	2001	22	section	section	NOUN
ftr-337	2001	23	7701(o	7701(o	NOUN
ftr-337	2001	24	)	)	PUNCT
ftr-337	2001	25	never	never	ADV
ftr-337	2001	26	was	be	AUX
ftr-337	2001	27	enacted	enact	VERB
ftr-337	2001	28	,	,	PUNCT
ftr-337	2001	29	such	such	ADJ
ftr-337	2001	30	statements	statement	NOUN
ftr-337	2001	31	imply	imply	VERB
ftr-337	2001	32	a	a	DET
ftr-337	2001	33	conclusion	conclusion	NOUN
ftr-337	2001	34	that	that	SCONJ
ftr-337	2001	35	under	under	ADP
ftr-337	2001	36	the	the	DET
ftr-337	2001	37	case	case	NOUN
ftr-337	2001	38	law	law	NOUN
ftr-337	2001	39	the	the	DET
ftr-337	2001	40	economic	economic	ADJ
ftr-337	2001	41	substance	substance	NOUN
ftr-337	2001	42	doctrine	doctrine	NOUN
ftr-337	2001	43	has	have	AUX
ftr-337	2001	44	not	not	PART
ftr-337	2001	45	been	be	AUX
ftr-337	2001	46	deemed	deem	VERB
ftr-337	2001	47	relevant	relevant	ADJ
ftr-337	2001	48	to	to	ADP
ftr-337	2001	49	tax	tax	NOUN
ftr-337	2001	50	credit	credit	NOUN
ftr-337	2001	51	transactions	transaction	NOUN
ftr-337	2001	52	.	.	PUNCT
ftr-337	2002	1	as	as	SCONJ
ftr-337	2002	2	discussed	discuss	VERB
ftr-337	2002	3	above	above	ADV
ftr-337	2002	4	,	,	PUNCT
ftr-337	2002	5	that	that	PRON
ftr-337	2002	6	really	really	ADV
ftr-337	2002	7	is	be	AUX
ftr-337	2002	8	not	not	PART
ftr-337	2002	9	a	a	DET
ftr-337	2002	10	supportable	supportable	ADJ
ftr-337	2002	11	stance	stance	NOUN
ftr-337	2002	12	.	.	PUNCT
ftr-337	2003	1	be	be	AUX
ftr-337	2003	2	that	that	SCONJ
ftr-337	2003	3	as	as	SCONJ
ftr-337	2003	4	it	it	PRON
ftr-337	2003	5	may	may	AUX
ftr-337	2003	6	,	,	PUNCT
ftr-337	2003	7	a	a	DET
ftr-337	2003	8	fairly	fairly	ADV
ftr-337	2003	9	specific	specific	ADJ
ftr-337	2003	10	test	test	NOUN
ftr-337	2003	11	has	have	AUX
ftr-337	2003	12	now	now	ADV
ftr-337	2003	13	been	be	AUX
ftr-337	2003	14	enunciated	enunciate	VERB
ftr-337	2003	15	.	.	PUNCT
ftr-337	2004	1	thus	thus	ADV
ftr-337	2004	2	,	,	PUNCT
ftr-337	2004	3	if	if	SCONJ
ftr-337	2004	4	a	a	DET
ftr-337	2004	5	taxpayer	taxpayer	NOUN
ftr-337	2004	6	makes	make	VERB
ftr-337	2004	7	an	an	DET
ftr-337	2004	8	investment	investment	NOUN
ftr-337	2004	9	or	or	CCONJ
ftr-337	2004	10	engages	engage	VERB
ftr-337	2004	11	in	in	ADP
ftr-337	2004	12	a	a	DET
ftr-337	2004	13	transaction	transaction	NOUN
ftr-337	2004	14	meant	mean	VERB
ftr-337	2004	15	to	to	PART
ftr-337	2004	16	generate	generate	VERB
ftr-337	2004	17	targeted	target	VERB
ftr-337	2004	18	tax	tax	NOUN
ftr-337	2004	19	incentives	incentive	NOUN
ftr-337	2004	20	and	and	CCONJ
ftr-337	2004	21	it	it	PRON
ftr-337	2004	22	is	be	AUX
ftr-337	2004	23	determined	determine	VERB
ftr-337	2004	24	that	that	SCONJ
ftr-337	2004	25	the	the	DET
ftr-337	2004	26	transaction	transaction	NOUN
ftr-337	2004	27	in	in	ADP
ftr-337	2004	28	fact	fact	NOUN
ftr-337	2004	29	,	,	PUNCT
ftr-337	2004	30	in	in	ADP
ftr-337	2004	31	form	form	NOUN
ftr-337	2004	32	and	and	CCONJ
ftr-337	2004	33	substance	substance	NOUN
ftr-337	2004	34	,	,	PUNCT
ftr-337	2004	35	conforms	conform	VERB
ftr-337	2004	36	with	with	ADP
ftr-337	2004	37	congressional	congressional	ADJ
ftr-337	2004	38	intent	intent	NOUN
ftr-337	2004	39	in	in	ADP
ftr-337	2004	40	providing	provide	VERB
ftr-337	2004	41	the	the	DET
ftr-337	2004	42	incentive	incentive	NOUN
ftr-337	2004	43	(	(	PUNCT
ftr-337	2004	44	the	the	DET
ftr-337	2004	45	“	"	PUNCT
ftr-337	2004	46	congressional	congressional	ADJ
ftr-337	2004	47	intent	intent	NOUN
ftr-337	2004	48	test	test	NOUN
ftr-337	2004	49	”	"	PUNCT
ftr-337	2004	50	)	)	PUNCT
ftr-337	2004	51	,	,	PUNCT
ftr-337	2004	52	presumably	presumably	ADV
ftr-337	2004	53	that	that	PRON
ftr-337	2004	54	is	be	AUX
ftr-337	2004	55	the	the	DET
ftr-337	2004	56	end	end	NOUN
ftr-337	2004	57	of	of	ADP
ftr-337	2004	58	the	the	DET
ftr-337	2004	59	inquiry	inquiry	NOUN
ftr-337	2004	60	.	.	PUNCT
ftr-337	2005	1	some	some	DET
ftr-337	2005	2	commentators	commentator	NOUN
ftr-337	2005	3	lament	lament	VERB
ftr-337	2005	4	that	that	SCONJ
ftr-337	2005	5	this	this	PRON
ftr-337	2005	6	is	be	AUX
ftr-337	2005	7	an	an	DET
ftr-337	2005	8	ambiguous	ambiguous	ADJ
ftr-337	2005	9	test	test	NOUN
ftr-337	2005	10	,	,	PUNCT
ftr-337	2005	11	and	and	CCONJ
ftr-337	2005	12	that	that	PRON
ftr-337	2005	13	is	be	AUX
ftr-337	2005	14	a	a	DET
ftr-337	2005	15	fair	fair	ADJ
ftr-337	2005	16	comment	comment	NOUN
ftr-337	2005	17	,	,	PUNCT
ftr-337	2005	18	but	but	CCONJ
ftr-337	2005	19	a	a	DET
ftr-337	2005	20	test	test	NOUN
ftr-337	2005	21	nonetheless	nonetheless	ADV
ftr-337	2005	22	it	it	PRON
ftr-337	2005	23	is	be	AUX
ftr-337	2005	24	.	.	PUNCT
ftr-337	2006	1	presumably	presumably	ADV
ftr-337	2006	2	,	,	PUNCT
ftr-337	2006	3	under	under	ADP
ftr-337	2006	4	this	this	DET
ftr-337	2006	5	test	test	NOUN
ftr-337	2006	6	,	,	PUNCT
ftr-337	2006	7	if	if	SCONJ
ftr-337	2006	8	a	a	DET
ftr-337	2006	9	transaction	transaction	NOUN
ftr-337	2006	10	conforms	conform	VERB
ftr-337	2006	11	with	with	ADP
ftr-337	2006	12	congressional	congressional	ADJ
ftr-337	2006	13	intent	intent	NOUN
ftr-337	2006	14	in	in	ADP
ftr-337	2006	15	form	form	NOUN
ftr-337	2006	16	but	but	CCONJ
ftr-337	2006	17	not	not	PART
ftr-337	2006	18	in	in	ADP
ftr-337	2006	19	substance	substance	NOUN
ftr-337	2006	20	,	,	PUNCT
ftr-337	2006	21	the	the	DET
ftr-337	2006	22	transaction	transaction	NOUN
ftr-337	2006	23	fails	fail	VERB
ftr-337	2006	24	and	and	CCONJ
ftr-337	2006	25	the	the	DET
ftr-337	2006	26	hoped	hope	VERB
ftr-337	2006	27	-	-	PUNCT
ftr-337	2006	28	for	for	ADP
ftr-337	2006	29	tax	tax	NOUN
ftr-337	2006	30	benefit	benefit	NOUN
ftr-337	2006	31	will	will	AUX
ftr-337	2006	32	be	be	AUX
ftr-337	2006	33	disallowed	disallow	VERB
ftr-337	2006	34	.	.	PUNCT
ftr-337	2007	1	the	the	DET
ftr-337	2007	2	directive	directive	NOUN
ftr-337	2007	3	could	could	AUX
ftr-337	2007	4	be	be	AUX
ftr-337	2007	5	read	read	VERB
ftr-337	2007	6	as	as	ADP
ftr-337	2007	7	implying	imply	VERB
ftr-337	2007	8	,	,	PUNCT
ftr-337	2007	9	to	to	ADP
ftr-337	2007	10	the	the	DET
ftr-337	2007	11	contrary	contrary	NOUN
ftr-337	2007	12	,	,	PUNCT
ftr-337	2007	13	that	that	SCONJ
ftr-337	2007	14	in	in	ADP
ftr-337	2007	15	such	such	DET
ftr-337	2007	16	a	a	DET
ftr-337	2007	17	case	case	NOUN
ftr-337	2007	18	one	one	NUM
ftr-337	2007	19	instead	instead	ADV
ftr-337	2007	20	then	then	ADV
ftr-337	2007	21	proceeds	proceed	VERB
ftr-337	2007	22	to	to	ADP
ftr-337	2007	23	an	an	DET
ftr-337	2007	24	analysis	analysis	NOUN
ftr-337	2007	25	under	under	ADP
ftr-337	2007	26	section	section	NOUN
ftr-337	2007	27	7701(o	7701(o	NUM
ftr-337	2007	28	)	)	PUNCT
ftr-337	2007	29	.	.	PUNCT
ftr-337	2008	1	however	however	ADV
ftr-337	2008	2	,	,	PUNCT
ftr-337	2008	3	that	that	PRON
ftr-337	2008	4	may	may	AUX
ftr-337	2008	5	be	be	AUX
ftr-337	2008	6	a	a	DET
ftr-337	2008	7	false	false	ADJ
ftr-337	2008	8	inference	inference	NOUN
ftr-337	2008	9	.	.	PUNCT
ftr-337	2009	1	as	as	SCONJ
ftr-337	2009	2	noted	note	VERB
ftr-337	2009	3	above	above	ADV
ftr-337	2009	4	,	,	PUNCT
ftr-337	2009	5	the	the	DET
ftr-337	2009	6	directive	directive	NOUN
ftr-337	2009	7	states	state	VERB
ftr-337	2009	8	that	that	SCONJ
ftr-337	2009	9	an	an	DET
ftr-337	2009	10	examiner	examiner	NOUN
ftr-337	2009	11	is	be	AUX
ftr-337	2009	12	not	not	PART
ftr-337	2009	13	to	to	PART
ftr-337	2009	14	apply	apply	VERB
ftr-337	2009	15	the	the	DET
ftr-337	2009	16	economic	economic	ADJ
ftr-337	2009	17	substance	substance	NOUN
ftr-337	2009	18	doctrine	doctrine	NOUN
ftr-337	2009	19	if	if	SCONJ
ftr-337	2009	20	another	another	DET
ftr-337	2009	21	judicial	judicial	ADJ
ftr-337	2009	22	doctrine	doctrine	NOUN
ftr-337	2009	23	,	,	PUNCT
ftr-337	2009	24	such	such	ADJ
ftr-337	2009	25	as	as	ADP
ftr-337	2009	26	substance	substance	NOUN
ftr-337	2009	27	over	over	ADP
ftr-337	2009	28	form	form	NOUN
ftr-337	2009	29	,	,	PUNCT
ftr-337	2009	30	“	"	PUNCT
ftr-337	2009	31	more	more	ADV
ftr-337	2009	32	appropriately	appropriately	ADV
ftr-337	2009	33	addresses	address	VERB
ftr-337	2009	34	the	the	DET
ftr-337	2009	35	noncompliance	noncompliance	NOUN
ftr-337	2009	36	that	that	PRON
ftr-337	2009	37	is	be	AUX
ftr-337	2009	38	being	be	AUX
ftr-337	2009	39	examined	examine	VERB
ftr-337	2009	40	.	.	PUNCT
ftr-337	2009	41	”	"	PUNCT
ftr-337	2010	1	295	295	NUM
ftr-337	2010	2	the	the	DET
ftr-337	2010	3	central	central	ADJ
ftr-337	2010	4	challenge	challenge	NOUN
ftr-337	2010	5	for	for	ADP
ftr-337	2010	6	tax	tax	NOUN
ftr-337	2010	7	credit	credit	NOUN
ftr-337	2010	8	transactions	transaction	NOUN
ftr-337	2010	9	under	under	ADP
ftr-337	2010	10	the	the	DET
ftr-337	2010	11	congressional	congressional	ADJ
ftr-337	2010	12	intent	intent	NOUN
ftr-337	2010	13	test	test	NOUN
ftr-337	2010	14	is	be	AUX
ftr-337	2010	15	to	to	PART
ftr-337	2010	16	determine	determine	VERB
ftr-337	2010	17	what	what	PRON
ftr-337	2010	18	constitutes	constitute	VERB
ftr-337	2010	19	a	a	DET
ftr-337	2010	20	transaction	transaction	NOUN
ftr-337	2010	21	in	in	ADP
ftr-337	2010	22	form	form	NOUN
ftr-337	2010	23	and	and	CCONJ
ftr-337	2010	24	substance	substance	NOUN
ftr-337	2010	25	that	that	PRON
ftr-337	2010	26	is	be	AUX
ftr-337	2010	27	the	the	DET
ftr-337	2010	28	“	"	PUNCT
ftr-337	2010	29	type	type	NOUN
ftr-337	2010	30	of	of	ADP
ftr-337	2010	31	investment	investment	NOUN
ftr-337	2010	32	”	"	PUNCT
ftr-337	2010	33	or	or	CCONJ
ftr-337	2010	34	“	"	PUNCT
ftr-337	2010	35	type	type	NOUN
ftr-337	2010	36	of	of	ADP
ftr-337	2010	37	activity	activity	NOUN
ftr-337	2010	38	”	"	PUNCT
ftr-337	2010	39	that	that	PRON
ftr-337	2010	40	the	the	DET
ftr-337	2010	41	credit	credit	NOUN
ftr-337	2010	42	was	be	AUX
ftr-337	2010	43	designed	design	VERB
ftr-337	2010	44	to	to	PART
ftr-337	2010	45	encourage	encourage	VERB
ftr-337	2010	46	.	.	PUNCT
ftr-337	2011	1	in	in	ADP
ftr-337	2011	2	the	the	DET
ftr-337	2011	3	lihtc	lihtc	ADJ
ftr-337	2011	4	context	context	NOUN
ftr-337	2011	5	,	,	PUNCT
ftr-337	2011	6	we	we	PRON
ftr-337	2011	7	know	know	VERB
ftr-337	2011	8	the	the	DET
ftr-337	2011	9	transaction	transaction	NOUN
ftr-337	2011	10	need	need	AUX
ftr-337	2011	11	not	not	PART
ftr-337	2011	12	generate	generate	VERB
ftr-337	2011	13	a	a	DET
ftr-337	2011	14	pre	pre	ADJ
ftr-337	2011	15	-	-	ADJ
ftr-337	2011	16	tax	tax	ADJ
ftr-337	2011	17	profit	profit	NOUN
ftr-337	2011	18	.	.	PUNCT
ftr-337	2012	1	it	it	PRON
ftr-337	2012	2	seems	seem	VERB
ftr-337	2012	3	reasonable	reasonable	ADJ
ftr-337	2012	4	to	to	PART
ftr-337	2012	5	extrapolate	extrapolate	VERB
ftr-337	2012	6	that	that	SCONJ
ftr-337	2012	7	this	this	PRON
ftr-337	2012	8	is	be	AUX
ftr-337	2012	9	true	true	ADJ
ftr-337	2012	10	as	as	ADP
ftr-337	2012	11	to	to	ADP
ftr-337	2012	12	the	the	DET
ftr-337	2012	13	full	full	ADJ
ftr-337	2012	14	array	array	NOUN
ftr-337	2012	15	of	of	ADP
ftr-337	2012	16	tax	tax	NOUN
ftr-337	2012	17	credits	credit	NOUN
ftr-337	2012	18	available	available	ADJ
ftr-337	2012	19	today	today	NOUN
ftr-337	2012	20	.	.	PUNCT
ftr-337	2013	1	after	after	ADV
ftr-337	2013	2	all	all	ADV
ftr-337	2013	3	,	,	PUNCT
ftr-337	2013	4	the	the	DET
ftr-337	2013	5	initial	initial	ADJ
ftr-337	2013	6	judgment	judgment	NOUN
ftr-337	2013	7	on	on	ADP
ftr-337	2013	8	this	this	DET
ftr-337	2013	9	question	question	NOUN
ftr-337	2013	10	currently	currently	ADV
ftr-337	2013	11	reflected	reflect	VERB
ftr-337	2013	12	in	in	ADP
ftr-337	2013	13	292	292	NUM
ftr-337	2013	14	.	.	PUNCT
ftr-337	2014	1	jct	jct	PROPN
ftr-337	2014	2	technical	technical	PROPN
ftr-337	2014	3	explanation	explanation	PROPN
ftr-337	2014	4	,	,	PUNCT
ftr-337	2014	5	supra	supra	PROPN
ftr-337	2014	6	note	note	PROPN
ftr-337	2014	7	277	277	NUM
ftr-337	2014	8	,	,	PUNCT
ftr-337	2014	9	at	at	ADP
ftr-337	2014	10	152	152	NUM
ftr-337	2014	11	n.344	n.344	NOUN
ftr-337	2014	12	.	.	PUNCT
ftr-337	2014	13	293	293	NUM
ftr-337	2014	14	.	.	PUNCT
ftr-337	2015	1	i	i	PRON
ftr-337	2015	2	d.	d.	PROPN
ftr-337	2015	3	294	294	NUM
ftr-337	2015	4	.	.	PUNCT
ftr-337	2016	1	maloy	maloy	PROPN
ftr-337	2016	2	,	,	PUNCT
ftr-337	2016	3	lb&i	lb&i	VERB
ftr-337	2016	4	directive	directive	NOUN
ftr-337	2016	5	,	,	PUNCT
ftr-337	2016	6	supra	supra	ADJ
ftr-337	2016	7	note	note	NOUN
ftr-337	2016	8	286	286	NUM
ftr-337	2016	9	.	.	PUNCT
ftr-337	2016	10	295	295	NUM
ftr-337	2016	11	.	.	PUNCT
ftr-337	2017	1	i	i	PRON
ftr-337	2017	2	d.	d.	PROPN
ftr-337	2017	3	712	712	NUM
ftr-337	2017	4	florida	florida	PROPN
ftr-337	2017	5	tax	tax	NOUN
ftr-337	2017	6	review	review	NOUN
ftr-337	2017	7	[	[	X
ftr-337	2017	8	vol.12:9	vol.12:9	NOUN
ftr-337	2017	9	regulations	regulation	NOUN
ftr-337	2017	10	section	section	NOUN
ftr-337	2017	11	1.42	1.42	NUM
ftr-337	2017	12	-	-	SYM
ftr-337	2017	13	4	4	NUM
ftr-337	2017	14	was	be	AUX
ftr-337	2017	15	reflected	reflect	VERB
ftr-337	2017	16	in	in	ADP
ftr-337	2017	17	a	a	DET
ftr-337	2017	18	revenue	revenue	NOUN
ftr-337	2017	19	ruling	ruling	NOUN
ftr-337	2017	20	,	,	PUNCT
ftr-337	2017	21	296	296	NUM
ftr-337	2017	22	and	and	CCONJ
ftr-337	2017	23	courts	court	NOUN
ftr-337	2017	24	can	can	AUX
ftr-337	2017	25	entertain	entertain	VERB
ftr-337	2017	26	the	the	DET
ftr-337	2017	27	same	same	ADJ
ftr-337	2017	28	points	point	NOUN
ftr-337	2017	29	of	of	ADP
ftr-337	2017	30	policy	policy	NOUN
ftr-337	2017	31	and	and	CCONJ
ftr-337	2017	32	legislative	legislative	ADJ
ftr-337	2017	33	intent	intent	NOUN
ftr-337	2017	34	as	as	ADP
ftr-337	2017	35	can	can	AUX
ftr-337	2017	36	the	the	DET
ftr-337	2017	37	treasury	treasury	NOUN
ftr-337	2017	38	in	in	ADP
ftr-337	2017	39	the	the	DET
ftr-337	2017	40	context	context	NOUN
ftr-337	2017	41	of	of	ADP
ftr-337	2017	42	a	a	DET
ftr-337	2017	43	revenue	revenue	NOUN
ftr-337	2017	44	ruling	ruling	NOUN
ftr-337	2017	45	as	as	SCONJ
ftr-337	2017	46	evidenced	evidence	VERB
ftr-337	2017	47	by	by	ADP
ftr-337	2017	48	the	the	DET
ftr-337	2017	49	ninth	ninth	ADJ
ftr-337	2017	50	circuit	circuit	NOUN
ftr-337	2017	51	’s	’s	PART
ftr-337	2017	52	decision	decision	NOUN
ftr-337	2017	53	in	in	ADP
ftr-337	2017	54	sacks	sack	NOUN
ftr-337	2017	55	.	.	PUNCT
ftr-337	2018	1	297	297	NUM
ftr-337	2018	2	does	do	AUX
ftr-337	2018	3	the	the	DET
ftr-337	2018	4	transaction	transaction	NOUN
ftr-337	2018	5	generating	generate	VERB
ftr-337	2018	6	the	the	DET
ftr-337	2018	7	tax	tax	NOUN
ftr-337	2018	8	credit	credit	NOUN
ftr-337	2018	9	in	in	ADP
ftr-337	2018	10	question	question	NOUN
ftr-337	2018	11	not	not	PART
ftr-337	2018	12	only	only	ADV
ftr-337	2018	13	“	"	PUNCT
ftr-337	2018	14	need	need	AUX
ftr-337	2018	15	not	not	PART
ftr-337	2018	16	generate	generate	VERB
ftr-337	2018	17	”	"	PUNCT
ftr-337	2018	18	but	but	CCONJ
ftr-337	2018	19	in	in	ADP
ftr-337	2018	20	fact	fact	NOUN
ftr-337	2018	21	“	"	PUNCT
ftr-337	2018	22	need	need	VERB
ftr-337	2018	23	not	not	PART
ftr-337	2018	24	to	to	PART
ftr-337	2018	25	generate	generate	VERB
ftr-337	2018	26	”	"	PUNCT
ftr-337	2018	27	a	a	DET
ftr-337	2018	28	pre	pre	ADJ
ftr-337	2018	29	-	-	ADJ
ftr-337	2018	30	tax	tax	ADJ
ftr-337	2018	31	profit	profit	NOUN
ftr-337	2018	32	?	?	PUNCT
ftr-337	2019	1	there	there	PRON
ftr-337	2019	2	seemingly	seemingly	ADV
ftr-337	2019	3	is	be	AUX
ftr-337	2019	4	some	some	DET
ftr-337	2019	5	logic	logic	NOUN
ftr-337	2019	6	to	to	PART
ftr-337	2019	7	support	support	VERB
ftr-337	2019	8	that	that	DET
ftr-337	2019	9	notion	notion	NOUN
ftr-337	2019	10	,	,	PUNCT
ftr-337	2019	11	since	since	SCONJ
ftr-337	2019	12	the	the	DET
ftr-337	2019	13	operative	operative	ADJ
ftr-337	2019	14	intent	intent	NOUN
ftr-337	2019	15	is	be	AUX
ftr-337	2019	16	to	to	PART
ftr-337	2019	17	benefit	benefit	VERB
ftr-337	2019	18	and	and	CCONJ
ftr-337	2019	19	thereby	thereby	ADV
ftr-337	2019	20	incentivize	incentivize	VERB
ftr-337	2019	21	transactions	transaction	NOUN
ftr-337	2019	22	and	and	CCONJ
ftr-337	2019	23	investments	investment	NOUN
ftr-337	2019	24	that	that	PRON
ftr-337	2019	25	would	would	AUX
ftr-337	2019	26	be	be	AUX
ftr-337	2019	27	unprofitable	unprofitable	ADJ
ftr-337	2019	28	but	but	CCONJ
ftr-337	2019	29	for	for	ADP
ftr-337	2019	30	the	the	DET
ftr-337	2019	31	tax	tax	NOUN
ftr-337	2019	32	incentives	incentive	NOUN
ftr-337	2019	33	.	.	PUNCT
ftr-337	2020	1	however	however	ADV
ftr-337	2020	2	,	,	PUNCT
ftr-337	2020	3	that	that	PRON
ftr-337	2020	4	implies	imply	VERB
ftr-337	2020	5	a	a	DET
ftr-337	2020	6	level	level	NOUN
ftr-337	2020	7	of	of	ADP
ftr-337	2020	8	transaction	transaction	NOUN
ftr-337	2020	9	-	-	PUNCT
ftr-337	2020	10	specific	specific	ADJ
ftr-337	2020	11	factual	factual	ADJ
ftr-337	2020	12	scrutiny	scrutiny	NOUN
ftr-337	2020	13	that	that	PRON
ftr-337	2020	14	is	be	AUX
ftr-337	2020	15	both	both	PRON
ftr-337	2020	16	administratively	administratively	ADV
ftr-337	2020	17	impractical	impractical	ADJ
ftr-337	2020	18	and	and	CCONJ
ftr-337	2020	19	decidedly	decidedly	ADV
ftr-337	2020	20	outside	outside	ADP
ftr-337	2020	21	the	the	DET
ftr-337	2020	22	contemplation	contemplation	NOUN
ftr-337	2020	23	of	of	ADP
ftr-337	2020	24	the	the	DET
ftr-337	2020	25	legislators	legislator	NOUN
ftr-337	2020	26	.	.	PUNCT
ftr-337	2021	1	to	to	ADP
ftr-337	2021	2	the	the	DET
ftr-337	2021	3	contrary	contrary	NOUN
ftr-337	2021	4	,	,	PUNCT
ftr-337	2021	5	as	as	SCONJ
ftr-337	2021	6	explained	explain	VERB
ftr-337	2021	7	in	in	ADP
ftr-337	2021	8	a	a	DET
ftr-337	2021	9	recent	recent	ADJ
ftr-337	2021	10	joint	joint	ADJ
ftr-337	2021	11	committee	committee	NOUN
ftr-337	2021	12	print	print	NOUN
ftr-337	2021	13	,	,	PUNCT
ftr-337	2021	14	298	298	NUM
ftr-337	2021	15	tax	tax	NOUN
ftr-337	2021	16	credits	credit	NOUN
ftr-337	2021	17	and	and	CCONJ
ftr-337	2021	18	other	other	ADJ
ftr-337	2021	19	subsidies	subsidy	NOUN
ftr-337	2021	20	apply	apply	VERB
ftr-337	2021	21	to	to	ADP
ftr-337	2021	22	“	"	PUNCT
ftr-337	2021	23	infra	infra	NOUN
ftr-337	2021	24	-	-	ADJ
ftr-337	2021	25	marginal	marginal	ADJ
ftr-337	2021	26	activity	activity	NOUN
ftr-337	2021	27	”	"	PUNCT
ftr-337	2021	28	—	—	PUNCT
ftr-337	2021	29	activity	activity	NOUN
ftr-337	2021	30	that	that	PRON
ftr-337	2021	31	would	would	AUX
ftr-337	2021	32	have	have	AUX
ftr-337	2021	33	occurred	occur	VERB
ftr-337	2021	34	without	without	ADP
ftr-337	2021	35	the	the	DET
ftr-337	2021	36	provision	provision	NOUN
ftr-337	2021	37	of	of	ADP
ftr-337	2021	38	the	the	DET
ftr-337	2021	39	incentive	incentive	NOUN
ftr-337	2021	40	.	.	PUNCT
ftr-337	2022	1	the	the	DET
ftr-337	2022	2	result	result	NOUN
ftr-337	2022	3	is	be	AUX
ftr-337	2022	4	that	that	SCONJ
ftr-337	2022	5	“	"	PUNCT
ftr-337	2022	6	for	for	ADP
ftr-337	2022	7	such	such	ADJ
ftr-337	2022	8	activity	activity	NOUN
ftr-337	2022	9	the	the	DET
ftr-337	2022	10	government	government	NOUN
ftr-337	2022	11	incurs	incur	VERB
ftr-337	2022	12	an	an	DET
ftr-337	2022	13	expense	expense	NOUN
ftr-337	2022	14	in	in	ADP
ftr-337	2022	15	subsidizing	subsidize	VERB
ftr-337	2022	16	it	it	PRON
ftr-337	2022	17	in	in	ADP
ftr-337	2022	18	order	order	NOUN
ftr-337	2022	19	to	to	PART
ftr-337	2022	20	induce	induce	VERB
ftr-337	2022	21	others	other	NOUN
ftr-337	2022	22	at	at	ADP
ftr-337	2022	23	the	the	DET
ftr-337	2022	24	margin	margin	NOUN
ftr-337	2022	25	to	to	PART
ftr-337	2022	26	engage	engage	VERB
ftr-337	2022	27	in	in	ADP
ftr-337	2022	28	the	the	DET
ftr-337	2022	29	tax	tax	NOUN
ftr-337	2022	30	-	-	PUNCT
ftr-337	2022	31	favored	favor	VERB
ftr-337	2022	32	activity	activity	NOUN
ftr-337	2022	33	.	.	PUNCT
ftr-337	2022	34	”	"	PUNCT
ftr-337	2023	1	299	299	NUM
ftr-337	2023	2	this	this	PRON
ftr-337	2023	3	marks	mark	VERB
ftr-337	2023	4	an	an	DET
ftr-337	2023	5	“	"	PUNCT
ftr-337	2023	6	inherent	inherent	ADJ
ftr-337	2023	7	inefficiency	inefficiency	NOUN
ftr-337	2023	8	”	"	PUNCT
ftr-337	2023	9	in	in	ADP
ftr-337	2023	10	the	the	DET
ftr-337	2023	11	tax	tax	NOUN
ftr-337	2023	12	credit	credit	NOUN
ftr-337	2023	13	mechanism	mechanism	NOUN
ftr-337	2023	14	since	since	SCONJ
ftr-337	2023	15	some	some	DET
ftr-337	2023	16	projects	project	NOUN
ftr-337	2023	17	“	"	PUNCT
ftr-337	2023	18	would	would	AUX
ftr-337	2023	19	be	be	AUX
ftr-337	2023	20	profitable	profitable	ADJ
ftr-337	2023	21	investments	investment	NOUN
ftr-337	2023	22	in	in	ADP
ftr-337	2023	23	the	the	DET
ftr-337	2023	24	absence	absence	NOUN
ftr-337	2023	25	of	of	ADP
ftr-337	2023	26	any	any	DET
ftr-337	2023	27	subsidy	subsidy	NOUN
ftr-337	2023	28	.	.	PUNCT
ftr-337	2023	29	”	"	PUNCT
ftr-337	2024	1	300	300	NUM
ftr-337	2024	2	the	the	DET
ftr-337	2024	3	more	more	ADV
ftr-337	2024	4	pertinent	pertinent	ADJ
ftr-337	2024	5	threshold	threshold	NOUN
ftr-337	2024	6	questions	question	NOUN
ftr-337	2024	7	would	would	AUX
ftr-337	2024	8	appear	appear	VERB
ftr-337	2024	9	to	to	PART
ftr-337	2024	10	be	be	AUX
ftr-337	2024	11	(	(	PUNCT
ftr-337	2024	12	1	1	X
ftr-337	2024	13	)	)	PUNCT
ftr-337	2024	14	whether	whether	SCONJ
ftr-337	2024	15	the	the	DET
ftr-337	2024	16	tax	tax	NOUN
ftr-337	2024	17	credit	credit	NOUN
ftr-337	2024	18	in	in	ADP
ftr-337	2024	19	question	question	NOUN
ftr-337	2024	20	is	be	AUX
ftr-337	2024	21	,	,	PUNCT
ftr-337	2024	22	indeed	indeed	ADV
ftr-337	2024	23	,	,	PUNCT
ftr-337	2024	24	in	in	ADP
ftr-337	2024	25	the	the	DET
ftr-337	2024	26	nature	nature	NOUN
ftr-337	2024	27	of	of	ADP
ftr-337	2024	28	a	a	DET
ftr-337	2024	29	subsidy	subsidy	NOUN
ftr-337	2024	30	and	and	CCONJ
ftr-337	2024	31	(	(	PUNCT
ftr-337	2024	32	2	2	X
ftr-337	2024	33	)	)	PUNCT
ftr-337	2024	34	if	if	SCONJ
ftr-337	2024	35	so	so	ADV
ftr-337	2024	36	,	,	PUNCT
ftr-337	2024	37	who	who	PRON
ftr-337	2024	38	the	the	DET
ftr-337	2024	39	intended	intend	VERB
ftr-337	2024	40	beneficiaries	beneficiary	NOUN
ftr-337	2024	41	are	be	AUX
ftr-337	2024	42	.	.	PUNCT
ftr-337	2025	1	in	in	ADP
ftr-337	2025	2	the	the	DET
ftr-337	2025	3	simple	simple	ADJ
ftr-337	2025	4	case	case	NOUN
ftr-337	2025	5	there	there	PRON
ftr-337	2025	6	are	be	VERB
ftr-337	2025	7	no	no	DET
ftr-337	2025	8	difficulties	difficulty	NOUN
ftr-337	2025	9	discerning	discern	VERB
ftr-337	2025	10	this	this	PRON
ftr-337	2025	11	.	.	PUNCT
ftr-337	2026	1	for	for	ADP
ftr-337	2026	2	example	example	NOUN
ftr-337	2026	3	,	,	PUNCT
ftr-337	2026	4	a	a	DET
ftr-337	2026	5	taxpayer	taxpayer	NOUN
ftr-337	2026	6	engages	engage	VERB
ftr-337	2026	7	directly	directly	ADV
ftr-337	2026	8	in	in	ADP
ftr-337	2026	9	activities	activity	NOUN
ftr-337	2026	10	eligible	eligible	ADJ
ftr-337	2026	11	for	for	ADP
ftr-337	2026	12	the	the	DET
ftr-337	2026	13	production	production	NOUN
ftr-337	2026	14	credit	credit	NOUN
ftr-337	2026	15	,	,	PUNCT
ftr-337	2026	16	taking	take	VERB
ftr-337	2026	17	all	all	DET
ftr-337	2026	18	risks	risk	NOUN
ftr-337	2026	19	inherent	inherent	ADJ
ftr-337	2026	20	in	in	ADP
ftr-337	2026	21	the	the	DET
ftr-337	2026	22	targeted	target	VERB
ftr-337	2026	23	business	business	NOUN
ftr-337	2026	24	and	and	CCONJ
ftr-337	2026	25	entitled	entitle	VERB
ftr-337	2026	26	to	to	ADP
ftr-337	2026	27	all	all	DET
ftr-337	2026	28	rewards	reward	NOUN
ftr-337	2026	29	.	.	PUNCT
ftr-337	2027	1	this	this	PRON
ftr-337	2027	2	is	be	AUX
ftr-337	2027	3	a	a	DET
ftr-337	2027	4	clear	clear	ADJ
ftr-337	2027	5	case	case	NOUN
ftr-337	2027	6	of	of	ADP
ftr-337	2027	7	a	a	DET
ftr-337	2027	8	“	"	PUNCT
ftr-337	2027	9	transaction	transaction	NOUN
ftr-337	2027	10	pursuant	pursuant	ADJ
ftr-337	2027	11	to	to	ADP
ftr-337	2027	12	which	which	PRON
ftr-337	2027	13	,	,	PUNCT
ftr-337	2027	14	in	in	ADP
ftr-337	2027	15	form	form	NOUN
ftr-337	2027	16	and	and	CCONJ
ftr-337	2027	17	substance	substance	NOUN
ftr-337	2027	18	,	,	PUNCT
ftr-337	2027	19	”	"	PUNCT
ftr-337	2027	20	the	the	DET
ftr-337	2027	21	taxpayer	taxpayer	NOUN
ftr-337	2027	22	engaged	engage	VERB
ftr-337	2027	23	in	in	ADP
ftr-337	2027	24	a	a	DET
ftr-337	2027	25	“	"	PUNCT
ftr-337	2027	26	type	type	NOUN
ftr-337	2027	27	of	of	ADP
ftr-337	2027	28	activity	activity	NOUN
ftr-337	2027	29	that	that	PRON
ftr-337	2027	30	the	the	DET
ftr-337	2027	31	credit	credit	NOUN
ftr-337	2027	32	was	be	AUX
ftr-337	2027	33	intended	intend	VERB
ftr-337	2027	34	to	to	PART
ftr-337	2027	35	encourage	encourage	VERB
ftr-337	2027	36	.	.	PUNCT
ftr-337	2027	37	”	"	PUNCT
ftr-337	2028	1	if	if	SCONJ
ftr-337	2028	2	,	,	PUNCT
ftr-337	2028	3	however	however	ADV
ftr-337	2028	4	,	,	PUNCT
ftr-337	2028	5	the	the	DET
ftr-337	2028	6	producer	producer	NOUN
ftr-337	2028	7	lacks	lack	VERB
ftr-337	2028	8	a	a	DET
ftr-337	2028	9	sufficient	sufficient	ADJ
ftr-337	2028	10	tax	tax	NOUN
ftr-337	2028	11	base	base	NOUN
ftr-337	2028	12	to	to	PART
ftr-337	2028	13	use	use	VERB
ftr-337	2028	14	the	the	DET
ftr-337	2028	15	production	production	NOUN
ftr-337	2028	16	tax	tax	NOUN
ftr-337	2028	17	credit	credit	NOUN
ftr-337	2028	18	and	and	CCONJ
ftr-337	2028	19	associated	associated	ADJ
ftr-337	2028	20	depreciation	depreciation	NOUN
ftr-337	2028	21	deductions	deduction	NOUN
ftr-337	2028	22	,	,	PUNCT
ftr-337	2028	23	some	some	DET
ftr-337	2028	24	form	form	NOUN
ftr-337	2028	25	of	of	ADP
ftr-337	2028	26	tax	tax	NOUN
ftr-337	2028	27	credit	credit	NOUN
ftr-337	2028	28	monetization	monetization	NOUN
ftr-337	2028	29	structure	structure	NOUN
ftr-337	2028	30	will	will	AUX
ftr-337	2028	31	need	need	VERB
ftr-337	2028	32	to	to	PART
ftr-337	2028	33	be	be	AUX
ftr-337	2028	34	deployed	deploy	VERB
ftr-337	2028	35	to	to	PART
ftr-337	2028	36	deliver	deliver	VERB
ftr-337	2028	37	the	the	DET
ftr-337	2028	38	benefit	benefit	NOUN
ftr-337	2028	39	of	of	ADP
ftr-337	2028	40	the	the	DET
ftr-337	2028	41	subsidy	subsidy	NOUN
ftr-337	2028	42	to	to	ADP
ftr-337	2028	43	the	the	DET
ftr-337	2028	44	producer	producer	NOUN
ftr-337	2028	45	.	.	PUNCT
ftr-337	2029	1	as	as	SCONJ
ftr-337	2029	2	discussed	discuss	VERB
ftr-337	2029	3	above	above	ADV
ftr-337	2029	4	,	,	PUNCT
ftr-337	2029	5	the	the	DET
ftr-337	2029	6	typical	typical	ADJ
ftr-337	2029	7	vehicles	vehicle	NOUN
ftr-337	2029	8	for	for	ADP
ftr-337	2029	9	this	this	PRON
ftr-337	2029	10	are	be	AUX
ftr-337	2029	11	lease	lease	NOUN
ftr-337	2029	12	structures	structure	NOUN
ftr-337	2029	13	and	and	CCONJ
ftr-337	2029	14	partnership	partnership	NOUN
ftr-337	2029	15	“	"	PUNCT
ftr-337	2029	16	flip	flip	VERB
ftr-337	2029	17	”	"	PUNCT
ftr-337	2029	18	transactions	transaction	NOUN
ftr-337	2029	19	.	.	PUNCT
ftr-337	2030	1	the	the	DET
ftr-337	2030	2	“	"	PUNCT
ftr-337	2030	3	true	true	ADJ
ftr-337	2030	4	lease	lease	NOUN
ftr-337	2030	5	”	"	PUNCT
ftr-337	2030	6	guidelines	guideline	NOUN
ftr-337	2030	7	set	set	VERB
ftr-337	2030	8	forth	forth	ADV
ftr-337	2030	9	in	in	ADP
ftr-337	2030	10	rev	rev	PROPN
ftr-337	2030	11	.	.	PROPN
ftr-337	2030	12	proc	proc	PROPN
ftr-337	2030	13	.	.	PUNCT
ftr-337	2031	1	2001	2001	NUM
ftr-337	2031	2	-	-	SYM
ftr-337	2031	3	28	28	NUM
ftr-337	2031	4	and	and	CCONJ
ftr-337	2031	5	the	the	DET
ftr-337	2031	6	rev	rev	PROPN
ftr-337	2031	7	.	.	PROPN
ftr-337	2031	8	proc	proc	PROPN
ftr-337	2031	9	.	.	PUNCT
ftr-337	2032	1	2007	2007	NUM
ftr-337	2032	2	-	-	SYM
ftr-337	2032	3	65	65	NUM
ftr-337	2032	4	safe	safe	ADJ
ftr-337	2032	5	harbor	harbor	NOUN
ftr-337	2032	6	for	for	ADP
ftr-337	2032	7	partnership	partnership	NOUN
ftr-337	2032	8	flip	flip	NOUN
ftr-337	2032	9	structures	structure	NOUN
ftr-337	2032	10	involving	involve	VERB
ftr-337	2032	11	wind	wind	NOUN
ftr-337	2032	12	projects	project	NOUN
ftr-337	2032	13	provide	provide	VERB
ftr-337	2032	14	benchmarks	benchmark	NOUN
ftr-337	2032	15	(	(	PUNCT
ftr-337	2032	16	albeit	albeit	SCONJ
ftr-337	2032	17	pre	pre	ADJ
ftr-337	2032	18	-	-	NOUN
ftr-337	2032	19	section	section	ADJ
ftr-337	2032	20	7701(o	7701(o	NOUN
ftr-337	2032	21	)	)	PUNCT
ftr-337	2032	22	benchmarks	benchmark	NOUN
ftr-337	2032	23	)	)	PUNCT
ftr-337	2032	24	for	for	ADP
ftr-337	2032	25	evaluating	evaluate	VERB
ftr-337	2032	26	whether	whether	SCONJ
ftr-337	2032	27	an	an	DET
ftr-337	2032	28	investor	investor	NOUN
ftr-337	2032	29	is	be	AUX
ftr-337	2032	30	participating	participate	VERB
ftr-337	2032	31	and	and	CCONJ
ftr-337	2032	32	invested	invest	VERB
ftr-337	2032	33	sufficiently	sufficiently	ADV
ftr-337	2032	34	in	in	ADP
ftr-337	2032	35	a	a	DET
ftr-337	2032	36	project	project	NOUN
ftr-337	2032	37	to	to	PART
ftr-337	2032	38	be	be	AUX
ftr-337	2032	39	justified	justify	VERB
ftr-337	2032	40	in	in	ADP
ftr-337	2032	41	claiming	claim	VERB
ftr-337	2032	42	a	a	DET
ftr-337	2032	43	tax	tax	NOUN
ftr-337	2032	44	credit	credit	NOUN
ftr-337	2032	45	and	and	CCONJ
ftr-337	2032	46	other	other	ADJ
ftr-337	2032	47	tax	tax	NOUN
ftr-337	2032	48	benefits	benefit	NOUN
ftr-337	2032	49	associated	associate	VERB
ftr-337	2032	50	with	with	ADP
ftr-337	2032	51	investment	investment	NOUN
ftr-337	2032	52	in	in	ADP
ftr-337	2032	53	a	a	DET
ftr-337	2032	54	project	project	NOUN
ftr-337	2032	55	.	.	PUNCT
ftr-337	2033	1	however	however	ADV
ftr-337	2033	2	,	,	PUNCT
ftr-337	2033	3	insofar	insofar	ADV
ftr-337	2033	4	as	as	SCONJ
ftr-337	2033	5	tax	tax	NOUN
ftr-337	2033	6	credit	credit	NOUN
ftr-337	2033	7	transactions	transaction	NOUN
ftr-337	2033	8	are	be	AUX
ftr-337	2033	9	structured	structure	VERB
ftr-337	2033	10	to	to	PART
ftr-337	2033	11	insulate	insulate	VERB
ftr-337	2033	12	the	the	DET
ftr-337	2033	13	296	296	NUM
ftr-337	2033	14	.	.	PUNCT
ftr-337	2034	1	see	see	VERB
ftr-337	2034	2	supra	supra	PROPN
ftr-337	2034	3	note	note	PROPN
ftr-337	2034	4	145	145	NUM
ftr-337	2034	5	and	and	CCONJ
ftr-337	2034	6	accompanying	accompany	VERB
ftr-337	2034	7	text	text	NOUN
ftr-337	2034	8	.	.	PUNCT
ftr-337	2035	1	297	297	NUM
ftr-337	2035	2	.	.	PUNCT
ftr-337	2036	1	see	see	VERB
ftr-337	2036	2	supra	supra	PROPN
ftr-337	2036	3	note	note	PROPN
ftr-337	2036	4	231	231	NUM
ftr-337	2036	5	and	and	CCONJ
ftr-337	2036	6	accompanying	accompany	VERB
ftr-337	2036	7	text	text	NOUN
ftr-337	2036	8	.	.	PUNCT
ftr-337	2037	1	298	298	X
ftr-337	2037	2	.	.	PUNCT
ftr-337	2038	1	see	see	VERB
ftr-337	2038	2	jct	jct	PROPN
ftr-337	2038	3	,	,	PUNCT
ftr-337	2038	4	energy	energy	NOUN
ftr-337	2038	5	-	-	PUNCT
ftr-337	2038	6	related	relate	VERB
ftr-337	2038	7	tax	tax	NOUN
ftr-337	2038	8	expenditures	expenditure	NOUN
ftr-337	2038	9	,	,	PUNCT
ftr-337	2038	10	supra	supra	PROPN
ftr-337	2038	11	note	note	PROPN
ftr-337	2038	12	62	62	NUM
ftr-337	2038	13	,	,	PUNCT
ftr-337	2038	14	at	at	ADP
ftr-337	2038	15	24	24	NUM
ftr-337	2038	16	.	.	PUNCT
ftr-337	2038	17	299	299	NUM
ftr-337	2038	18	.	.	PUNCT
ftr-337	2039	1	i	i	PRON
ftr-337	2039	2	d.	d.	PROPN
ftr-337	2039	3	300	300	NUM
ftr-337	2039	4	.	.	PUNCT
ftr-337	2040	1	see	see	VERB
ftr-337	2040	2	jct	jct	PROPN
ftr-337	2040	3	,	,	PUNCT
ftr-337	2040	4	tax	tax	NOUN
ftr-337	2040	5	credits	credit	NOUN
ftr-337	2040	6	for	for	ADP
ftr-337	2040	7	electricity	electricity	NOUN
ftr-337	2040	8	production	production	NOUN
ftr-337	2040	9	,	,	PUNCT
ftr-337	2040	10	supra	supra	PROPN
ftr-337	2040	11	note	note	NOUN
ftr-337	2040	12	193	193	NUM
ftr-337	2040	13	,	,	PUNCT
ftr-337	2040	14	at	at	ADP
ftr-337	2040	15	17	17	NUM
ftr-337	2040	16	.	.	PUNCT
ftr-337	2040	17	2012	2012	NUM
ftr-337	2040	18	]	]	PUNCT
ftr-337	2040	19	monetization	monetization	NOUN
ftr-337	2040	20	of	of	ADP
ftr-337	2040	21	business	business	NOUN
ftr-337	2040	22	tax	tax	NOUN
ftr-337	2040	23	credits	credit	NOUN
ftr-337	2040	24	713	713	NUM
ftr-337	2040	25	investor	investor	NOUN
ftr-337	2040	26	from	from	ADP
ftr-337	2040	27	economic	economic	ADJ
ftr-337	2040	28	risk	risk	NOUN
ftr-337	2040	29	and	and	CCONJ
ftr-337	2040	30	depend	depend	VERB
ftr-337	2040	31	on	on	ADP
ftr-337	2040	32	a	a	DET
ftr-337	2040	33	combination	combination	NOUN
ftr-337	2040	34	of	of	ADP
ftr-337	2040	35	tax	tax	NOUN
ftr-337	2040	36	credits	credit	NOUN
ftr-337	2040	37	and	and	CCONJ
ftr-337	2040	38	cash	cash	NOUN
ftr-337	2040	39	flow	flow	NOUN
ftr-337	2040	40	to	to	PART
ftr-337	2040	41	demonstrate	demonstrate	VERB
ftr-337	2040	42	“	"	PUNCT
ftr-337	2040	43	pre	pre	ADJ
ftr-337	2040	44	-	-	ADJ
ftr-337	2040	45	tax	tax	ADJ
ftr-337	2040	46	profit	profit	NOUN
ftr-337	2040	47	,	,	PUNCT
ftr-337	2040	48	”	"	PUNCT
ftr-337	2040	49	satisfaction	satisfaction	NOUN
ftr-337	2040	50	of	of	ADP
ftr-337	2040	51	the	the	DET
ftr-337	2040	52	congressional	congressional	ADJ
ftr-337	2040	53	intent	intent	NOUN
ftr-337	2040	54	test	test	NOUN
ftr-337	2040	55	is	be	AUX
ftr-337	2040	56	by	by	ADP
ftr-337	2040	57	no	no	DET
ftr-337	2040	58	means	mean	NOUN
ftr-337	2040	59	assured	assure	VERB
ftr-337	2040	60	.	.	PUNCT
ftr-337	2041	1	301	301	NUM
ftr-337	2041	2	in	in	ADP
ftr-337	2041	3	the	the	DET
ftr-337	2041	4	lihtc	lihtc	ADJ
ftr-337	2041	5	context	context	NOUN
ftr-337	2041	6	,	,	PUNCT
ftr-337	2041	7	as	as	SCONJ
ftr-337	2041	8	discussed	discuss	VERB
ftr-337	2041	9	in	in	ADP
ftr-337	2041	10	part	part	NOUN
ftr-337	2041	11	ii.d.2	ii.d.2	NOUN
ftr-337	2041	12	.	.	PUNCT
ftr-337	2042	1	above	above	ADV
ftr-337	2042	2	,	,	PUNCT
ftr-337	2042	3	the	the	DET
ftr-337	2042	4	irs	irs	PROPN
ftr-337	2042	5	and	and	CCONJ
ftr-337	2042	6	the	the	DET
ftr-337	2042	7	treasury	treasury	PROPN
ftr-337	2042	8	department	department	PROPN
ftr-337	2042	9	concluded	conclude	VERB
ftr-337	2042	10	that	that	SCONJ
ftr-337	2042	11	“	"	PUNCT
ftr-337	2042	12	congress	congress	PROPN
ftr-337	2042	13	contemplated	contemplate	VERB
ftr-337	2042	14	that	that	SCONJ
ftr-337	2042	15	tax	tax	NOUN
ftr-337	2042	16	benefits	benefit	NOUN
ftr-337	2042	17	such	such	ADJ
ftr-337	2042	18	as	as	ADP
ftr-337	2042	19	the	the	DET
ftr-337	2042	20	credit	credit	NOUN
ftr-337	2042	21	and	and	CCONJ
ftr-337	2042	22	depreciation	depreciation	NOUN
ftr-337	2042	23	would	would	AUX
ftr-337	2042	24	be	be	AUX
ftr-337	2042	25	available	available	ADJ
ftr-337	2042	26	to	to	ADP
ftr-337	2042	27	taxpayers	taxpayer	NOUN
ftr-337	2042	28	investing	invest	VERB
ftr-337	2042	29	in	in	ADP
ftr-337	2042	30	low	low	ADJ
ftr-337	2042	31	-	-	PUNCT
ftr-337	2042	32	income	income	NOUN
ftr-337	2042	33	housing	housing	NOUN
ftr-337	2042	34	,	,	PUNCT
ftr-337	2042	35	even	even	ADV
ftr-337	2042	36	though	though	SCONJ
ftr-337	2042	37	such	such	DET
ftr-337	2042	38	an	an	DET
ftr-337	2042	39	investment	investment	NOUN
ftr-337	2042	40	would	would	AUX
ftr-337	2042	41	not	not	PART
ftr-337	2042	42	otherwise	otherwise	ADV
ftr-337	2042	43	provide	provide	VERB
ftr-337	2042	44	a	a	DET
ftr-337	2042	45	potential	potential	NOUN
ftr-337	2042	46	for	for	ADP
ftr-337	2042	47	economic	economic	ADJ
ftr-337	2042	48	return	return	NOUN
ftr-337	2042	49	.	.	PUNCT
ftr-337	2042	50	”	"	PUNCT
ftr-337	2043	1	at	at	ADP
ftr-337	2043	2	the	the	DET
ftr-337	2043	3	same	same	ADJ
ftr-337	2043	4	time	time	NOUN
ftr-337	2043	5	,	,	PUNCT
ftr-337	2043	6	section	section	NOUN
ftr-337	2043	7	1.42	1.42	NUM
ftr-337	2043	8	-	-	SYM
ftr-337	2043	9	4(b	4(b	NUM
ftr-337	2043	10	)	)	PUNCT
ftr-337	2043	11	preserves	preserve	VERB
ftr-337	2043	12	the	the	DET
ftr-337	2043	13	idea	idea	NOUN
ftr-337	2043	14	that	that	SCONJ
ftr-337	2043	15	“	"	PUNCT
ftr-337	2043	16	losses	loss	NOUN
ftr-337	2043	17	,	,	PUNCT
ftr-337	2043	18	deductions	deduction	NOUN
ftr-337	2043	19	,	,	PUNCT
ftr-337	2043	20	or	or	CCONJ
ftr-337	2043	21	credits	credit	NOUN
ftr-337	2043	22	attributable	attributable	ADJ
ftr-337	2043	23	to	to	ADP
ftr-337	2043	24	the	the	DET
ftr-337	2043	25	ownership	ownership	NOUN
ftr-337	2043	26	and	and	CCONJ
ftr-337	2043	27	operation	operation	NOUN
ftr-337	2043	28	of	of	ADP
ftr-337	2043	29	a	a	DET
ftr-337	2043	30	qualified	qualified	ADJ
ftr-337	2043	31	low	low	ADJ
ftr-337	2043	32	-	-	PUNCT
ftr-337	2043	33	income	income	NOUN
ftr-337	2043	34	building	building	NOUN
ftr-337	2043	35	.	.	PUNCT
ftr-337	2043	36	.	.	PUNCT
ftr-337	2044	1	.	.	PUNCT
ftr-337	2045	1	may	may	AUX
ftr-337	2045	2	be	be	AUX
ftr-337	2045	3	limited	limit	VERB
ftr-337	2045	4	or	or	CCONJ
ftr-337	2045	5	disallowed	disallow	VERB
ftr-337	2045	6	under	under	ADP
ftr-337	2045	7	other	other	ADJ
ftr-337	2045	8	provisions	provision	NOUN
ftr-337	2045	9	of	of	ADP
ftr-337	2045	10	the	the	DET
ftr-337	2045	11	code	code	NOUN
ftr-337	2045	12	or	or	CCONJ
ftr-337	2045	13	principles	principle	NOUN
ftr-337	2045	14	of	of	ADP
ftr-337	2045	15	tax	tax	NOUN
ftr-337	2045	16	law	law	NOUN
ftr-337	2045	17	,	,	PUNCT
ftr-337	2045	18	”	"	PUNCT
ftr-337	2045	19	including	include	VERB
ftr-337	2045	20	“	"	PUNCT
ftr-337	2045	21	sham	sham	PROPN
ftr-337	2045	22	”	"	PUNCT
ftr-337	2045	23	or	or	CCONJ
ftr-337	2045	24	“	"	PUNCT
ftr-337	2045	25	economic	economic	ADJ
ftr-337	2045	26	substance	substance	NOUN
ftr-337	2045	27	”	"	PUNCT
ftr-337	2045	28	analysis	analysis	NOUN
ftr-337	2045	29	and	and	CCONJ
ftr-337	2045	30	“	"	PUNCT
ftr-337	2045	31	ownership	ownership	NOUN
ftr-337	2045	32	analysis	analysis	NOUN
ftr-337	2045	33	.	.	PUNCT
ftr-337	2045	34	”	"	PUNCT
ftr-337	2046	1	302	302	NUM
ftr-337	2046	2	the	the	DET
ftr-337	2046	3	quid	quid	ADJ
ftr-337	2046	4	pro	pro	X
ftr-337	2046	5	quo	quo	NOUN
ftr-337	2046	6	for	for	ADP
ftr-337	2046	7	committing	commit	VERB
ftr-337	2046	8	to	to	ADP
ftr-337	2046	9	an	an	DET
ftr-337	2046	10	investment	investment	NOUN
ftr-337	2046	11	generating	generate	VERB
ftr-337	2046	12	below	below	ADP
ftr-337	2046	13	-	-	PUNCT
ftr-337	2046	14	market	market	NOUN
ftr-337	2046	15	rents	rent	NOUN
ftr-337	2046	16	and	and	CCONJ
ftr-337	2046	17	a	a	DET
ftr-337	2046	18	pre	pre	ADJ
ftr-337	2046	19	-	-	ADJ
ftr-337	2046	20	tax	tax	ADJ
ftr-337	2046	21	loss	loss	NOUN
ftr-337	2046	22	is	be	AUX
ftr-337	2046	23	the	the	DET
ftr-337	2046	24	lihtc	lihtc	NOUN
ftr-337	2046	25	and	and	CCONJ
ftr-337	2046	26	associated	associated	ADJ
ftr-337	2046	27	benefits	benefit	NOUN
ftr-337	2046	28	but	but	CCONJ
ftr-337	2046	29	the	the	DET
ftr-337	2046	30	taxpayer	taxpayer	NOUN
ftr-337	2046	31	claiming	claim	VERB
ftr-337	2046	32	lihtcs	lihtcs	NOUN
ftr-337	2046	33	has	have	VERB
ftr-337	2046	34	to	to	PART
ftr-337	2046	35	have	have	VERB
ftr-337	2046	36	sufficient	sufficient	ADJ
ftr-337	2046	37	hallmarks	hallmark	NOUN
ftr-337	2046	38	of	of	ADP
ftr-337	2046	39	ownership	ownership	NOUN
ftr-337	2046	40	to	to	PART
ftr-337	2046	41	sustain	sustain	VERB
ftr-337	2046	42	its	its	PRON
ftr-337	2046	43	position	position	NOUN
ftr-337	2046	44	.	.	PUNCT
ftr-337	2047	1	the	the	DET
ftr-337	2047	2	transaction	transaction	NOUN
ftr-337	2047	3	can	can	AUX
ftr-337	2047	4	not	not	PART
ftr-337	2047	5	be	be	AUX
ftr-337	2047	6	a	a	DET
ftr-337	2047	7	sham	sham	NOUN
ftr-337	2047	8	.	.	PUNCT
ftr-337	2048	1	if	if	SCONJ
ftr-337	2048	2	another	another	DET
ftr-337	2048	3	person	person	NOUN
ftr-337	2048	4	has	have	VERB
ftr-337	2048	5	a	a	DET
ftr-337	2048	6	superior	superior	ADJ
ftr-337	2048	7	claim	claim	NOUN
ftr-337	2048	8	to	to	ADP
ftr-337	2048	9	ownership	ownership	NOUN
ftr-337	2048	10	of	of	ADP
ftr-337	2048	11	the	the	DET
ftr-337	2048	12	project	project	NOUN
ftr-337	2048	13	(	(	PUNCT
ftr-337	2048	14	for	for	ADP
ftr-337	2048	15	example	example	NOUN
ftr-337	2048	16	,	,	PUNCT
ftr-337	2048	17	such	such	ADJ
ftr-337	2048	18	person	person	NOUN
ftr-337	2048	19	holds	hold	VERB
ftr-337	2048	20	a	a	DET
ftr-337	2048	21	dollar	dollar	NOUN
ftr-337	2048	22	purchase	purchase	NOUN
ftr-337	2048	23	option	option	NOUN
ftr-337	2048	24	)	)	PUNCT
ftr-337	2048	25	,	,	PUNCT
ftr-337	2048	26	it	it	PRON
ftr-337	2048	27	will	will	AUX
ftr-337	2048	28	not	not	PART
ftr-337	2048	29	suffice	suffice	VERB
ftr-337	2048	30	to	to	PART
ftr-337	2048	31	lay	lay	VERB
ftr-337	2048	32	claim	claim	NOUN
ftr-337	2048	33	to	to	ADP
ftr-337	2048	34	the	the	DET
ftr-337	2048	35	lihtcs	lihtcs	NOUN
ftr-337	2048	36	that	that	PRON
ftr-337	2048	37	the	the	DET
ftr-337	2048	38	“	"	PUNCT
ftr-337	2048	39	investor	investor	NOUN
ftr-337	2048	40	”	"	PUNCT
ftr-337	2048	41	holds	hold	VERB
ftr-337	2048	42	legal	legal	ADJ
ftr-337	2048	43	title	title	NOUN
ftr-337	2048	44	to	to	ADP
ftr-337	2048	45	the	the	DET
ftr-337	2048	46	property	property	NOUN
ftr-337	2048	47	.	.	PUNCT
ftr-337	2049	1	it	it	PRON
ftr-337	2049	2	would	would	AUX
ftr-337	2049	3	seem	seem	VERB
ftr-337	2049	4	conformity	conformity	NOUN
ftr-337	2049	5	in	in	ADP
ftr-337	2049	6	“	"	PUNCT
ftr-337	2049	7	form	form	NOUN
ftr-337	2049	8	and	and	CCONJ
ftr-337	2049	9	substance	substance	NOUN
ftr-337	2049	10	”	"	PUNCT
ftr-337	2049	11	with	with	SCONJ
ftr-337	2049	12	congressional	congressional	ADJ
ftr-337	2049	13	intent	intent	NOUN
ftr-337	2049	14	means	mean	VERB
ftr-337	2049	15	at	at	ADP
ftr-337	2049	16	least	least	ADJ
ftr-337	2049	17	passing	pass	VERB
ftr-337	2049	18	muster	muster	NOUN
ftr-337	2049	19	under	under	ADP
ftr-337	2049	20	the	the	DET
ftr-337	2049	21	type	type	NOUN
ftr-337	2049	22	of	of	ADP
ftr-337	2049	23	sham	sham	NOUN
ftr-337	2049	24	/	/	SYM
ftr-337	2049	25	economic	economic	ADJ
ftr-337	2049	26	substance	substance	NOUN
ftr-337	2049	27	/	/	SYM
ftr-337	2049	28	ownership	ownership	NOUN
ftr-337	2049	29	analysis	analysis	NOUN
ftr-337	2049	30	that	that	PRON
ftr-337	2049	31	is	be	AUX
ftr-337	2049	32	referenced	reference	VERB
ftr-337	2049	33	by	by	ADP
ftr-337	2049	34	regulations	regulation	NOUN
ftr-337	2049	35	section	section	NOUN
ftr-337	2049	36	1.42	1.42	NUM
ftr-337	2049	37	-	-	SYM
ftr-337	2049	38	4(b	4(b	NUM
ftr-337	2049	39	)	)	PUNCT
ftr-337	2049	40	.	.	PUNCT
ftr-337	2050	1	however	however	ADV
ftr-337	2050	2	,	,	PUNCT
ftr-337	2050	3	historically	historically	ADV
ftr-337	2050	4	,	,	PUNCT
ftr-337	2050	5	outside	outside	ADP
ftr-337	2050	6	the	the	DET
ftr-337	2050	7	lihtc	lihtc	ADJ
ftr-337	2050	8	context	context	NOUN
ftr-337	2050	9	,	,	PUNCT
ftr-337	2050	10	it	it	PRON
ftr-337	2050	11	appears	appear	VERB
ftr-337	2050	12	that	that	SCONJ
ftr-337	2050	13	most	most	ADJ
ftr-337	2050	14	advisers	adviser	NOUN
ftr-337	2050	15	have	have	AUX
ftr-337	2050	16	concluded	conclude	VERB
ftr-337	2050	17	that	that	SCONJ
ftr-337	2050	18	an	an	DET
ftr-337	2050	19	investor	investor	NOUN
ftr-337	2050	20	’s	’s	PART
ftr-337	2050	21	tax	tax	NOUN
ftr-337	2050	22	position	position	NOUN
ftr-337	2050	23	is	be	AUX
ftr-337	2050	24	better	well	ADV
ftr-337	2050	25	secured	secure	VERB
ftr-337	2050	26	if	if	SCONJ
ftr-337	2050	27	it	it	PRON
ftr-337	2050	28	in	in	ADP
ftr-337	2050	29	fact	fact	NOUN
ftr-337	2050	30	can	can	AUX
ftr-337	2050	31	show	show	VERB
ftr-337	2050	32	a	a	DET
ftr-337	2050	33	pre	pre	ADJ
ftr-337	2050	34	-	-	ADJ
ftr-337	2050	35	tax	tax	ADJ
ftr-337	2050	36	profit	profit	NOUN
ftr-337	2050	37	in	in	ADP
ftr-337	2050	38	connection	connection	NOUN
ftr-337	2050	39	with	with	ADP
ftr-337	2050	40	the	the	DET
ftr-337	2050	41	investment	investment	NOUN
ftr-337	2050	42	.	.	PUNCT
ftr-337	2051	1	thus	thus	ADV
ftr-337	2051	2	,	,	PUNCT
ftr-337	2051	3	whereas	whereas	SCONJ
ftr-337	2051	4	the	the	DET
ftr-337	2051	5	developer	developer	NOUN
ftr-337	2051	6	,	,	PUNCT
ftr-337	2051	7	lacking	lack	VERB
ftr-337	2051	8	a	a	DET
ftr-337	2051	9	tax	tax	NOUN
ftr-337	2051	10	base	base	NOUN
ftr-337	2051	11	,	,	PUNCT
ftr-337	2051	12	would	would	AUX
ftr-337	2051	13	like	like	VERB
ftr-337	2051	14	to	to	PART
ftr-337	2051	15	retain	retain	VERB
ftr-337	2051	16	all	all	PRON
ftr-337	2051	17	of	of	ADP
ftr-337	2051	18	the	the	DET
ftr-337	2051	19	cash	cash	NOUN
ftr-337	2051	20	flow	flow	NOUN
ftr-337	2051	21	from	from	ADP
ftr-337	2051	22	the	the	DET
ftr-337	2051	23	project	project	NOUN
ftr-337	2051	24	and	and	CCONJ
ftr-337	2051	25	allocate	allocate	VERB
ftr-337	2051	26	the	the	DET
ftr-337	2051	27	investors	investor	NOUN
ftr-337	2051	28	solely	solely	ADV
ftr-337	2051	29	tax	tax	NOUN
ftr-337	2051	30	benefits	benefit	NOUN
ftr-337	2051	31	for	for	ADP
ftr-337	2051	32	their	their	PRON
ftr-337	2051	33	return	return	NOUN
ftr-337	2051	34	,	,	PUNCT
ftr-337	2051	35	this	this	PRON
ftr-337	2051	36	will	will	AUX
ftr-337	2051	37	meet	meet	VERB
ftr-337	2051	38	with	with	ADP
ftr-337	2051	39	the	the	DET
ftr-337	2051	40	objection	objection	NOUN
ftr-337	2051	41	that	that	SCONJ
ftr-337	2051	42	the	the	DET
ftr-337	2051	43	investors	investor	NOUN
ftr-337	2051	44	must	must	AUX
ftr-337	2051	45	show	show	VERB
ftr-337	2051	46	a	a	DET
ftr-337	2051	47	pre	pre	ADJ
ftr-337	2051	48	-	-	ADJ
ftr-337	2051	49	tax	tax	ADJ
ftr-337	2051	50	profit	profit	NOUN
ftr-337	2051	51	.	.	PUNCT
ftr-337	2052	1	the	the	DET
ftr-337	2052	2	tax	tax	NOUN
ftr-337	2052	3	credits	credit	NOUN
ftr-337	2052	4	may	may	AUX
ftr-337	2052	5	even	even	ADV
ftr-337	2052	6	be	be	AUX
ftr-337	2052	7	counted	count	VERB
ftr-337	2052	8	as	as	ADP
ftr-337	2052	9	cash	cash	NOUN
ftr-337	2052	10	in	in	ADP
ftr-337	2052	11	calculating	calculate	VERB
ftr-337	2052	12	“	"	PUNCT
ftr-337	2052	13	pre	pre	ADJ
ftr-337	2052	14	-	-	ADJ
ftr-337	2052	15	tax	tax	ADJ
ftr-337	2052	16	”	"	PUNCT
ftr-337	2052	17	profit	profit	NOUN
ftr-337	2052	18	,	,	PUNCT
ftr-337	2052	19	but	but	CCONJ
ftr-337	2052	20	without	without	ADP
ftr-337	2052	21	some	some	DET
ftr-337	2052	22	allocation	allocation	NOUN
ftr-337	2052	23	of	of	ADP
ftr-337	2052	24	cash	cash	NOUN
ftr-337	2052	25	flow	flow	NOUN
ftr-337	2052	26	as	as	ADV
ftr-337	2052	27	well	well	ADV
ftr-337	2052	28	,	,	PUNCT
ftr-337	2052	29	the	the	DET
ftr-337	2052	30	investors	investor	NOUN
ftr-337	2052	31	may	may	AUX
ftr-337	2052	32	be	be	AUX
ftr-337	2052	33	unable	unable	ADJ
ftr-337	2052	34	to	to	PART
ftr-337	2052	35	demonstrate	demonstrate	VERB
ftr-337	2052	36	a	a	DET
ftr-337	2052	37	pre	pre	ADJ
ftr-337	2052	38	-	-	ADJ
ftr-337	2052	39	tax	tax	ADJ
ftr-337	2052	40	profit	profit	NOUN
ftr-337	2052	41	.	.	PUNCT
ftr-337	2053	1	303	303	NUM
ftr-337	2053	2	one	one	NUM
ftr-337	2053	3	commentator	commentator	NOUN
ftr-337	2053	4	has	have	AUX
ftr-337	2053	5	observed	observe	VERB
ftr-337	2053	6	that	that	SCONJ
ftr-337	2053	7	“	"	PUNCT
ftr-337	2053	8	[	[	X
ftr-337	2053	9	t]he	t]he	X
ftr-337	2053	10	adoption	adoption	NOUN
ftr-337	2053	11	of	of	ADP
ftr-337	2053	12	[	[	X
ftr-337	2053	13	such	such	ADJ
ftr-337	2053	14	]	]	X
ftr-337	2053	15	a	a	DET
ftr-337	2053	16	credits	credit	NOUN
ftr-337	2053	17	as	as	ADP
ftr-337	2053	18	cash	cash	NOUN
ftr-337	2053	19	approach	approach	NOUN
ftr-337	2053	20	.	.	PUNCT
ftr-337	2053	21	.	.	PUNCT
ftr-337	2054	1	.	.	PUNCT
ftr-337	2055	1	puts	put	VERB
ftr-337	2055	2	a	a	DET
ftr-337	2055	3	brake	brake	NOUN
ftr-337	2055	4	on	on	ADP
ftr-337	2055	5	the	the	DET
ftr-337	2055	6	use	use	NOUN
ftr-337	2055	7	of	of	ADP
ftr-337	2055	8	structures	structure	NOUN
ftr-337	2055	9	which	which	PRON
ftr-337	2055	10	are	be	AUX
ftr-337	2055	11	301	301	NUM
ftr-337	2055	12	.	.	PUNCT
ftr-337	2056	1	see	see	VERB
ftr-337	2056	2	kevin	kevin	PROPN
ftr-337	2056	3	juran	juran	PROPN
ftr-337	2056	4	&	&	CCONJ
ftr-337	2056	5	michael	michael	PROPN
ftr-337	2056	6	bauer	bauer	PROPN
ftr-337	2056	7	,	,	PUNCT
ftr-337	2056	8	tax	tax	NOUN
ftr-337	2056	9	-	-	PUNCT
ftr-337	2056	10	based	base	VERB
ftr-337	2056	11	leasing	leasing	NOUN
ftr-337	2056	12	,	,	PUNCT
ftr-337	2056	13	tax	tax	NOUN
ftr-337	2056	14	credits	credit	NOUN
ftr-337	2056	15	and	and	CCONJ
ftr-337	2056	16	economic	economic	ADJ
ftr-337	2056	17	substance	substance	NOUN
ftr-337	2056	18	,	,	PUNCT
ftr-337	2056	19	76	76	NUM
ftr-337	2056	20	daily	daily	ADJ
ftr-337	2056	21	tax	tax	NOUN
ftr-337	2056	22	rep	rep	PROPN
ftr-337	2056	23	.	.	PROPN
ftr-337	2056	24	(	(	PUNCT
ftr-337	2056	25	bna	bna	PROPN
ftr-337	2056	26	)	)	PUNCT
ftr-337	2056	27	j-4	j-4	PROPN
ftr-337	2056	28	(	(	PUNCT
ftr-337	2056	29	2010	2010	NUM
ftr-337	2056	30	)	)	PUNCT
ftr-337	2056	31	(	(	PUNCT
ftr-337	2056	32	“	"	PUNCT
ftr-337	2056	33	when	when	SCONJ
ftr-337	2056	34	does	do	AUX
ftr-337	2056	35	the	the	DET
ftr-337	2056	36	absence	absence	NOUN
ftr-337	2056	37	of	of	ADP
ftr-337	2056	38	both	both	CCONJ
ftr-337	2056	39	a	a	DET
ftr-337	2056	40	true	true	ADJ
ftr-337	2056	41	economic	economic	ADJ
ftr-337	2056	42	profit	profit	NOUN
ftr-337	2056	43	and	and	CCONJ
ftr-337	2056	44	a	a	DET
ftr-337	2056	45	meaningful	meaningful	ADJ
ftr-337	2056	46	equity	equity	NOUN
ftr-337	2056	47	stake	stake	NOUN
ftr-337	2056	48	at	at	ADP
ftr-337	2056	49	risk	risk	NOUN
ftr-337	2056	50	mean	mean	VERB
ftr-337	2056	51	that	that	SCONJ
ftr-337	2056	52	in	in	ADP
ftr-337	2056	53	form	form	NOUN
ftr-337	2056	54	and	and	CCONJ
ftr-337	2056	55	substance	substance	NOUN
ftr-337	2056	56	the	the	DET
ftr-337	2056	57	transaction	transaction	NOUN
ftr-337	2056	58	is	be	AUX
ftr-337	2056	59	not	not	PART
ftr-337	2056	60	one	one	NUM
ftr-337	2056	61	which	which	PRON
ftr-337	2056	62	the	the	DET
ftr-337	2056	63	credit	credit	NOUN
ftr-337	2056	64	was	be	AUX
ftr-337	2056	65	intended	intend	VERB
ftr-337	2056	66	to	to	PART
ftr-337	2056	67	encourage	encourage	VERB
ftr-337	2056	68	?	?	PUNCT
ftr-337	2056	69	”	"	PUNCT
ftr-337	2056	70	)	)	PUNCT
ftr-337	2056	71	.	.	PUNCT
ftr-337	2057	1	302	302	NUM
ftr-337	2057	2	.	.	PUNCT
ftr-337	2058	1	reg	reg	PROPN
ftr-337	2058	2	.	.	PUNCT
ftr-337	2059	1	§	§	PROPN
ftr-337	2059	2	1.42	1.42	NUM
ftr-337	2059	3	-	-	SYM
ftr-337	2059	4	4(b	4(b	NUM
ftr-337	2059	5	)	)	PUNCT
ftr-337	2059	6	(	(	PUNCT
ftr-337	2059	7	citing	cite	VERB
ftr-337	2059	8	frank	frank	PROPN
ftr-337	2059	9	lyon	lyon	PROPN
ftr-337	2059	10	co.	co.	PROPN
ftr-337	2059	11	v.	v.	PROPN
ftr-337	2059	12	united	united	PROPN
ftr-337	2059	13	states	states	PROPN
ftr-337	2059	14	,	,	PUNCT
ftr-337	2059	15	435	435	NUM
ftr-337	2059	16	u.s	u.s	PROPN
ftr-337	2059	17	.	.	PROPN
ftr-337	2059	18	561	561	NUM
ftr-337	2059	19	(	(	PUNCT
ftr-337	2059	20	1978	1978	NUM
ftr-337	2059	21	)	)	PUNCT
ftr-337	2059	22	)	)	PUNCT
ftr-337	2059	23	.	.	PUNCT
ftr-337	2060	1	303	303	X
ftr-337	2060	2	.	.	PUNCT
ftr-337	2060	3	see	see	VERB
ftr-337	2060	4	generally	generally	ADV
ftr-337	2060	5	supra	supra	ADJ
ftr-337	2060	6	note	note	NOUN
ftr-337	2060	7	281–82	281–82	NOUN
ftr-337	2060	8	and	and	CCONJ
ftr-337	2060	9	accompanying	accompany	VERB
ftr-337	2060	10	text	text	NOUN
ftr-337	2060	11	.	.	PUNCT
ftr-337	2061	1	see	see	VERB
ftr-337	2061	2	also	also	ADV
ftr-337	2061	3	wein	wein	PROPN
ftr-337	2061	4	,	,	PUNCT
ftr-337	2061	5	tax	tax	NOUN
ftr-337	2061	6	credit	credit	NOUN
ftr-337	2061	7	investments	investment	NOUN
ftr-337	2061	8	,	,	PUNCT
ftr-337	2061	9	supra	supra	PROPN
ftr-337	2061	10	note	note	NOUN
ftr-337	2061	11	283	283	NUM
ftr-337	2061	12	,	,	PUNCT
ftr-337	2061	13	at	at	ADP
ftr-337	2061	14	18	18	NUM
ftr-337	2061	15	(	(	PUNCT
ftr-337	2061	16	“	"	PUNCT
ftr-337	2061	17	under	under	ADP
ftr-337	2061	18	the	the	DET
ftr-337	2061	19	credits	credit	NOUN
ftr-337	2061	20	as	as	ADP
ftr-337	2061	21	cash	cash	NOUN
ftr-337	2061	22	approach	approach	NOUN
ftr-337	2061	23	.	.	PUNCT
ftr-337	2061	24	.	.	PUNCT
ftr-337	2061	25	.	.	PUNCT
ftr-337	2062	1	some	some	PRON
ftr-337	2062	2	of	of	ADP
ftr-337	2062	3	the	the	DET
ftr-337	2062	4	pre	pre	ADJ
ftr-337	2062	5	-	-	ADJ
ftr-337	2062	6	tax	tax	ADJ
ftr-337	2062	7	cash	cash	NOUN
ftr-337	2062	8	flow	flow	NOUN
ftr-337	2062	9	will	will	AUX
ftr-337	2062	10	have	have	VERB
ftr-337	2062	11	to	to	PART
ftr-337	2062	12	be	be	AUX
ftr-337	2062	13	allocated	allocate	VERB
ftr-337	2062	14	to	to	ADP
ftr-337	2062	15	the	the	DET
ftr-337	2062	16	investor	investor	NOUN
ftr-337	2062	17	to	to	PART
ftr-337	2062	18	satisfy	satisfy	VERB
ftr-337	2062	19	the	the	DET
ftr-337	2062	20	esd	esd	NOUN
ftr-337	2062	21	.	.	PUNCT
ftr-337	2062	22	”	"	PUNCT
ftr-337	2062	23	)	)	PUNCT
ftr-337	2062	24	.	.	PUNCT
ftr-337	2063	1	714	714	NUM
ftr-337	2063	2	florida	florida	PROPN
ftr-337	2063	3	tax	tax	NOUN
ftr-337	2063	4	review	review	NOUN
ftr-337	2063	5	[	[	X
ftr-337	2063	6	vol.12:9	vol.12:9	X
ftr-337	2063	7	essentially	essentially	ADV
ftr-337	2063	8	pure	pure	ADJ
ftr-337	2063	9	sales	sale	NOUN
ftr-337	2063	10	of	of	ADP
ftr-337	2063	11	tax	tax	NOUN
ftr-337	2063	12	benefits	benefit	NOUN
ftr-337	2063	13	to	to	ADP
ftr-337	2063	14	investors	investor	NOUN
ftr-337	2063	15	,	,	PUNCT
ftr-337	2063	16	at	at	ADP
ftr-337	2063	17	least	least	ADJ
ftr-337	2063	18	in	in	ADP
ftr-337	2063	19	those	those	DET
ftr-337	2063	20	instances	instance	NOUN
ftr-337	2063	21	when	when	SCONJ
ftr-337	2063	22	the	the	DET
ftr-337	2063	23	credits	credit	NOUN
ftr-337	2063	24	alone	alone	ADV
ftr-337	2063	25	are	be	AUX
ftr-337	2063	26	insufficient	insufficient	ADJ
ftr-337	2063	27	to	to	PART
ftr-337	2063	28	generate	generate	VERB
ftr-337	2063	29	a	a	DET
ftr-337	2063	30	‘	'	PUNCT
ftr-337	2063	31	profit	profit	NOUN
ftr-337	2063	32	.	.	PUNCT
ftr-337	2063	33	’	'	PUNCT
ftr-337	2063	34	”	"	PUNCT
ftr-337	2064	1	304	304	NUM
ftr-337	2064	2	however	however	ADV
ftr-337	2064	3	,	,	PUNCT
ftr-337	2064	4	this	this	PRON
ftr-337	2064	5	leads	lead	VERB
ftr-337	2064	6	,	,	PUNCT
ftr-337	2064	7	more	more	ADJ
ftr-337	2064	8	or	or	CCONJ
ftr-337	2064	9	less	less	ADV
ftr-337	2064	10	directly	directly	ADV
ftr-337	2064	11	,	,	PUNCT
ftr-337	2064	12	to	to	ADP
ftr-337	2064	13	the	the	DET
ftr-337	2064	14	question	question	NOUN
ftr-337	2064	15	of	of	ADP
ftr-337	2064	16	what	what	PRON
ftr-337	2064	17	would	would	AUX
ftr-337	2064	18	be	be	AUX
ftr-337	2064	19	so	so	ADV
ftr-337	2064	20	bad	bad	ADJ
ftr-337	2064	21	about	about	ADP
ftr-337	2064	22	that	that	PRON
ftr-337	2064	23	.	.	PUNCT
ftr-337	2065	1	in	in	ADP
ftr-337	2065	2	fact	fact	NOUN
ftr-337	2065	3	,	,	PUNCT
ftr-337	2065	4	the	the	DET
ftr-337	2065	5	notion	notion	NOUN
ftr-337	2065	6	that	that	SCONJ
ftr-337	2065	7	the	the	DET
ftr-337	2065	8	tax	tax	NOUN
ftr-337	2065	9	law	law	NOUN
ftr-337	2065	10	requires	require	VERB
ftr-337	2065	11	that	that	SCONJ
ftr-337	2065	12	the	the	DET
ftr-337	2065	13	investor	investor	NOUN
ftr-337	2065	14	extract	extract	VERB
ftr-337	2065	15	more	more	ADV
ftr-337	2065	16	in	in	ADP
ftr-337	2065	17	the	the	DET
ftr-337	2065	18	way	way	NOUN
ftr-337	2065	19	of	of	ADP
ftr-337	2065	20	non	non	ADJ
ftr-337	2065	21	-	-	ADJ
ftr-337	2065	22	tax	tax	ADJ
ftr-337	2065	23	economic	economic	ADJ
ftr-337	2065	24	benefits	benefit	NOUN
ftr-337	2065	25	from	from	ADP
ftr-337	2065	26	the	the	DET
ftr-337	2065	27	sponsor	sponsor	NOUN
ftr-337	2065	28	/	/	SYM
ftr-337	2065	29	developer	developer	NOUN
ftr-337	2065	30	that	that	PRON
ftr-337	2065	31	is	be	AUX
ftr-337	2065	32	the	the	DET
ftr-337	2065	33	“	"	PUNCT
ftr-337	2065	34	natural	natural	ADJ
ftr-337	2065	35	”	"	PUNCT
ftr-337	2065	36	beneficiary	beneficiary	NOUN
ftr-337	2065	37	of	of	ADP
ftr-337	2065	38	the	the	DET
ftr-337	2065	39	subsidy	subsidy	NOUN
ftr-337	2065	40	in	in	ADP
ftr-337	2065	41	order	order	NOUN
ftr-337	2065	42	for	for	SCONJ
ftr-337	2065	43	the	the	DET
ftr-337	2065	44	subsidy	subsidy	NOUN
ftr-337	2065	45	to	to	PART
ftr-337	2065	46	operate	operate	VERB
ftr-337	2065	47	appears	appear	VERB
ftr-337	2065	48	to	to	PART
ftr-337	2065	49	be	be	AUX
ftr-337	2065	50	a	a	DET
ftr-337	2065	51	perversion	perversion	NOUN
ftr-337	2065	52	of	of	ADP
ftr-337	2065	53	applicable	applicable	ADJ
ftr-337	2065	54	non	non	ADJ
ftr-337	2065	55	-	-	ADJ
ftr-337	2065	56	tax	tax	ADJ
ftr-337	2065	57	policy	policy	NOUN
ftr-337	2065	58	goals	goal	NOUN
ftr-337	2065	59	.	.	PUNCT
ftr-337	2066	1	the	the	DET
ftr-337	2066	2	goal	goal	NOUN
ftr-337	2066	3	of	of	ADP
ftr-337	2066	4	the	the	DET
ftr-337	2066	5	system	system	NOUN
ftr-337	2066	6	should	should	AUX
ftr-337	2066	7	be	be	AUX
ftr-337	2066	8	the	the	DET
ftr-337	2066	9	efficient	efficient	ADJ
ftr-337	2066	10	delivery	delivery	NOUN
ftr-337	2066	11	of	of	ADP
ftr-337	2066	12	the	the	DET
ftr-337	2066	13	government	government	NOUN
ftr-337	2066	14	subsidy	subsidy	NOUN
ftr-337	2066	15	to	to	ADP
ftr-337	2066	16	the	the	DET
ftr-337	2066	17	intended	intend	VERB
ftr-337	2066	18	beneficiary	beneficiary	NOUN
ftr-337	2066	19	.	.	PUNCT
ftr-337	2067	1	uncertainty	uncertainty	NOUN
ftr-337	2067	2	as	as	ADP
ftr-337	2067	3	to	to	ADP
ftr-337	2067	4	the	the	DET
ftr-337	2067	5	ability	ability	NOUN
ftr-337	2067	6	of	of	ADP
ftr-337	2067	7	investors	investor	NOUN
ftr-337	2067	8	to	to	PART
ftr-337	2067	9	successfully	successfully	ADV
ftr-337	2067	10	claim	claim	VERB
ftr-337	2067	11	the	the	DET
ftr-337	2067	12	targeted	target	VERB
ftr-337	2067	13	tax	tax	NOUN
ftr-337	2067	14	incentives	incentive	NOUN
ftr-337	2067	15	,	,	PUNCT
ftr-337	2067	16	attendant	attendant	ADJ
ftr-337	2067	17	complexities	complexity	NOUN
ftr-337	2067	18	in	in	ADP
ftr-337	2067	19	the	the	DET
ftr-337	2067	20	structuring	structuring	NOUN
ftr-337	2067	21	of	of	ADP
ftr-337	2067	22	transactions	transaction	NOUN
ftr-337	2067	23	’	'	PUNCT
ftr-337	2067	24	and	and	CCONJ
ftr-337	2067	25	high	high	ADJ
ftr-337	2067	26	transaction	transaction	NOUN
ftr-337	2067	27	costs	cost	NOUN
ftr-337	2067	28	run	run	VERB
ftr-337	2067	29	counter	counter	ADV
ftr-337	2067	30	to	to	ADP
ftr-337	2067	31	this	this	DET
ftr-337	2067	32	goal	goal	NOUN
ftr-337	2067	33	.	.	PUNCT
ftr-337	2068	1	if	if	SCONJ
ftr-337	2068	2	,	,	PUNCT
ftr-337	2068	3	in	in	ADP
ftr-337	2068	4	order	order	NOUN
ftr-337	2068	5	to	to	PART
ftr-337	2068	6	claim	claim	VERB
ftr-337	2068	7	the	the	DET
ftr-337	2068	8	targeted	target	VERB
ftr-337	2068	9	tax	tax	NOUN
ftr-337	2068	10	benefits	benefit	NOUN
ftr-337	2068	11	,	,	PUNCT
ftr-337	2068	12	the	the	DET
ftr-337	2068	13	investor	investor	NOUN
ftr-337	2068	14	must	must	AUX
ftr-337	2068	15	demonstrate	demonstrate	VERB
ftr-337	2068	16	a	a	DET
ftr-337	2068	17	meaningful	meaningful	ADJ
ftr-337	2068	18	equity	equity	NOUN
ftr-337	2068	19	stake	stake	NOUN
ftr-337	2068	20	in	in	ADP
ftr-337	2068	21	the	the	DET
ftr-337	2068	22	venture	venture	NOUN
ftr-337	2068	23	subject	subject	NOUN
ftr-337	2068	24	to	to	ADP
ftr-337	2068	25	the	the	DET
ftr-337	2068	26	risks	risk	NOUN
ftr-337	2068	27	of	of	ADP
ftr-337	2068	28	the	the	DET
ftr-337	2068	29	venture	venture	NOUN
ftr-337	2068	30	,	,	PUNCT
ftr-337	2068	31	it	it	PRON
ftr-337	2068	32	will	will	AUX
ftr-337	2068	33	require	require	VERB
ftr-337	2068	34	a	a	DET
ftr-337	2068	35	higher	high	ADJ
ftr-337	2068	36	return	return	NOUN
ftr-337	2068	37	commensurate	commensurate	ADJ
ftr-337	2068	38	with	with	ADP
ftr-337	2068	39	the	the	DET
ftr-337	2068	40	risks	risk	NOUN
ftr-337	2068	41	it	it	PRON
ftr-337	2068	42	has	have	AUX
ftr-337	2068	43	assumed	assume	VERB
ftr-337	2068	44	,	,	PUNCT
ftr-337	2068	45	which	which	DET
ftr-337	2068	46	return	return	NOUN
ftr-337	2068	47	will	will	AUX
ftr-337	2068	48	reduce	reduce	VERB
ftr-337	2068	49	the	the	DET
ftr-337	2068	50	subsidy	subsidy	NOUN
ftr-337	2068	51	delivered	deliver	VERB
ftr-337	2068	52	via	via	ADP
ftr-337	2068	53	its	its	PRON
ftr-337	2068	54	investment	investment	NOUN
ftr-337	2068	55	.	.	PUNCT
ftr-337	2069	1	indeed	indeed	ADV
ftr-337	2069	2	,	,	PUNCT
ftr-337	2069	3	a	a	DET
ftr-337	2069	4	requirement	requirement	NOUN
ftr-337	2069	5	,	,	PUNCT
ftr-337	2069	6	on	on	ADP
ftr-337	2069	7	whatever	whatever	DET
ftr-337	2069	8	predicate	predicate	NOUN
ftr-337	2069	9	,	,	PUNCT
ftr-337	2069	10	that	that	SCONJ
ftr-337	2069	11	the	the	DET
ftr-337	2069	12	investor	investor	NOUN
ftr-337	2069	13	show	show	VERB
ftr-337	2069	14	an	an	DET
ftr-337	2069	15	expectation	expectation	NOUN
ftr-337	2069	16	of	of	ADP
ftr-337	2069	17	profit	profit	NOUN
ftr-337	2069	18	from	from	ADP
ftr-337	2069	19	cash	cash	NOUN
ftr-337	2069	20	flow	flow	NOUN
ftr-337	2069	21	and	and	CCONJ
ftr-337	2069	22	residual	residual	ADJ
ftr-337	2069	23	value	value	NOUN
ftr-337	2069	24	over	over	ADP
ftr-337	2069	25	and	and	CCONJ
ftr-337	2069	26	above	above	ADP
ftr-337	2069	27	the	the	DET
ftr-337	2069	28	economic	economic	ADJ
ftr-337	2069	29	return	return	NOUN
ftr-337	2069	30	provided	provide	VERB
ftr-337	2069	31	by	by	ADP
ftr-337	2069	32	the	the	DET
ftr-337	2069	33	tax	tax	NOUN
ftr-337	2069	34	benefits	benefit	NOUN
ftr-337	2069	35	or	or	CCONJ
ftr-337	2069	36	grant	grant	NOUN
ftr-337	2069	37	erodes	erode	VERB
ftr-337	2069	38	the	the	DET
ftr-337	2069	39	subsidy	subsidy	NOUN
ftr-337	2069	40	effect	effect	NOUN
ftr-337	2069	41	.	.	PUNCT
ftr-337	2070	1	the	the	DET
ftr-337	2070	2	foregoing	forego	VERB
ftr-337	2070	3	observations	observation	NOUN
ftr-337	2070	4	notwithstanding	notwithstanding	ADP
ftr-337	2070	5	,	,	PUNCT
ftr-337	2070	6	consistent	consistent	ADJ
ftr-337	2070	7	with	with	ADP
ftr-337	2070	8	generally	generally	ADV
ftr-337	2070	9	accepted	accept	VERB
ftr-337	2070	10	tax	tax	NOUN
ftr-337	2070	11	policy	policy	NOUN
ftr-337	2070	12	principles	principle	NOUN
ftr-337	2070	13	,	,	PUNCT
ftr-337	2070	14	under	under	ADP
ftr-337	2070	15	the	the	DET
ftr-337	2070	16	current	current	ADJ
ftr-337	2070	17	state	state	NOUN
ftr-337	2070	18	of	of	ADP
ftr-337	2070	19	the	the	DET
ftr-337	2070	20	law	law	NOUN
ftr-337	2070	21	a	a	DET
ftr-337	2070	22	substance	substance	NOUN
ftr-337	2070	23	test	test	NOUN
ftr-337	2070	24	applies	apply	VERB
ftr-337	2070	25	.	.	PUNCT
ftr-337	2071	1	this	this	PRON
ftr-337	2071	2	appears	appear	VERB
ftr-337	2071	3	to	to	PART
ftr-337	2071	4	be	be	AUX
ftr-337	2071	5	a	a	DET
ftr-337	2071	6	function	function	NOUN
ftr-337	2071	7	of	of	ADP
ftr-337	2071	8	a	a	DET
ftr-337	2071	9	normative	normative	ADJ
ftr-337	2071	10	view	view	NOUN
ftr-337	2071	11	of	of	ADP
ftr-337	2071	12	the	the	DET
ftr-337	2071	13	tax	tax	NOUN
ftr-337	2071	14	benefits	benefit	NOUN
ftr-337	2071	15	in	in	ADP
ftr-337	2071	16	question	question	NOUN
ftr-337	2071	17	—	—	PUNCT
ftr-337	2071	18	i.e.	i.e.	X
ftr-337	2071	19	,	,	PUNCT
ftr-337	2071	20	seeing	see	VERB
ftr-337	2071	21	the	the	DET
ftr-337	2071	22	tax	tax	NOUN
ftr-337	2071	23	credits	credit	NOUN
ftr-337	2071	24	and	and	CCONJ
ftr-337	2071	25	accelerated	accelerate	VERB
ftr-337	2071	26	depreciation	depreciation	NOUN
ftr-337	2071	27	deductions	deduction	NOUN
ftr-337	2071	28	as	as	ADP
ftr-337	2071	29	structural	structural	ADJ
ftr-337	2071	30	components	component	NOUN
ftr-337	2071	31	of	of	ADP
ftr-337	2071	32	the	the	DET
ftr-337	2071	33	income	income	NOUN
ftr-337	2071	34	tax	tax	NOUN
ftr-337	2071	35	incident	incident	NOUN
ftr-337	2071	36	to	to	ADP
ftr-337	2071	37	the	the	DET
ftr-337	2071	38	computation	computation	NOUN
ftr-337	2071	39	of	of	ADP
ftr-337	2071	40	the	the	DET
ftr-337	2071	41	“	"	PUNCT
ftr-337	2071	42	normal	normal	ADJ
ftr-337	2071	43	tax	tax	NOUN
ftr-337	2071	44	”	"	PUNCT
ftr-337	2071	45	of	of	ADP
ftr-337	2071	46	the	the	DET
ftr-337	2071	47	taxpayer	taxpayer	NOUN
ftr-337	2071	48	.	.	PUNCT
ftr-337	2072	1	the	the	DET
ftr-337	2072	2	early	early	ADJ
ftr-337	2072	3	history	history	NOUN
ftr-337	2072	4	of	of	ADP
ftr-337	2072	5	the	the	DET
ftr-337	2072	6	investment	investment	NOUN
ftr-337	2072	7	credit	credit	NOUN
ftr-337	2072	8	(	(	PUNCT
ftr-337	2072	9	discussed	discuss	VERB
ftr-337	2072	10	in	in	ADP
ftr-337	2072	11	part	part	NOUN
ftr-337	2072	12	ii.a	ii.a	NOUN
ftr-337	2072	13	.	.	PUNCT
ftr-337	2073	1	above	above	ADV
ftr-337	2073	2	)	)	PUNCT
ftr-337	2073	3	comports	comport	VERB
ftr-337	2073	4	with	with	ADP
ftr-337	2073	5	this	this	DET
ftr-337	2073	6	understanding	understanding	NOUN
ftr-337	2073	7	and	and	CCONJ
ftr-337	2073	8	provided	provide	VERB
ftr-337	2073	9	ballast	ballast	NOUN
ftr-337	2073	10	for	for	ADP
ftr-337	2073	11	the	the	DET
ftr-337	2073	12	tax	tax	NOUN
ftr-337	2073	13	court	court	NOUN
ftr-337	2073	14	’s	’s	PART
ftr-337	2073	15	holding	hold	VERB
ftr-337	2073	16	in	in	ADP
ftr-337	2073	17	friendship	friendship	NOUN
ftr-337	2073	18	dairies	dairy	NOUN
ftr-337	2073	19	that	that	PRON
ftr-337	2073	20	a	a	DET
ftr-337	2073	21	transaction	transaction	NOUN
ftr-337	2073	22	tantamount	tantamount	VERB
ftr-337	2073	23	to	to	ADP
ftr-337	2073	24	a	a	DET
ftr-337	2073	25	sale	sale	NOUN
ftr-337	2073	26	of	of	ADP
ftr-337	2073	27	the	the	DET
ftr-337	2073	28	investment	investment	NOUN
ftr-337	2073	29	credit	credit	NOUN
ftr-337	2073	30	“	"	PUNCT
ftr-337	2073	31	would	would	AUX
ftr-337	2073	32	be	be	AUX
ftr-337	2073	33	a	a	DET
ftr-337	2073	34	distortion	distortion	NOUN
ftr-337	2073	35	of	of	ADP
ftr-337	2073	36	congressional	congressional	ADJ
ftr-337	2073	37	intent	intent	NOUN
ftr-337	2073	38	”	"	PUNCT
ftr-337	2073	39	305	305	NUM
ftr-337	2073	40	that	that	PRON
ftr-337	2073	41	must	must	AUX
ftr-337	2073	42	not	not	PART
ftr-337	2073	43	stand	stand	VERB
ftr-337	2073	44	.	.	PUNCT
ftr-337	2074	1	it	it	PRON
ftr-337	2074	2	can	can	AUX
ftr-337	2074	3	be	be	AUX
ftr-337	2074	4	argued	argue	VERB
ftr-337	2074	5	that	that	SCONJ
ftr-337	2074	6	the	the	DET
ftr-337	2074	7	historic	historic	ADJ
ftr-337	2074	8	rehabilitation	rehabilitation	NOUN
ftr-337	2074	9	tax	tax	NOUN
ftr-337	2074	10	credit	credit	NOUN
ftr-337	2074	11	,	,	PUNCT
ftr-337	2074	12	as	as	ADV
ftr-337	2074	13	originally	originally	ADV
ftr-337	2074	14	enacted	enact	VERB
ftr-337	2074	15	,	,	PUNCT
ftr-337	2074	16	similarly	similarly	ADV
ftr-337	2074	17	was	be	AUX
ftr-337	2074	18	designed	design	VERB
ftr-337	2074	19	as	as	ADP
ftr-337	2074	20	a	a	DET
ftr-337	2074	21	structural	structural	ADJ
ftr-337	2074	22	component	component	NOUN
ftr-337	2074	23	of	of	ADP
ftr-337	2074	24	the	the	DET
ftr-337	2074	25	income	income	NOUN
ftr-337	2074	26	tax	tax	NOUN
ftr-337	2074	27	,	,	PUNCT
ftr-337	2074	28	rather	rather	ADV
ftr-337	2074	29	than	than	ADP
ftr-337	2074	30	a	a	DET
ftr-337	2074	31	subsidy	subsidy	NOUN
ftr-337	2074	32	.	.	PUNCT
ftr-337	2075	1	it	it	PRON
ftr-337	2075	2	marked	mark	VERB
ftr-337	2075	3	an	an	DET
ftr-337	2075	4	extension	extension	NOUN
ftr-337	2075	5	of	of	ADP
ftr-337	2075	6	the	the	DET
ftr-337	2075	7	“	"	PUNCT
ftr-337	2075	8	initial	initial	ADJ
ftr-337	2075	9	policy	policy	NOUN
ftr-337	2075	10	objective	objective	NOUN
ftr-337	2075	11	of	of	ADP
ftr-337	2075	12	the	the	DET
ftr-337	2075	13	investment	investment	NOUN
ftr-337	2075	14	credit	credit	NOUN
ftr-337	2075	15	”	"	PUNCT
ftr-337	2075	16	306	306	NUM
ftr-337	2075	17	to	to	PART
ftr-337	2075	18	apply	apply	VERB
ftr-337	2075	19	to	to	ADP
ftr-337	2075	20	longer	long	ADV
ftr-337	2075	21	-	-	PUNCT
ftr-337	2075	22	lived	live	VERB
ftr-337	2075	23	structures	structure	NOUN
ftr-337	2075	24	(	(	PUNCT
ftr-337	2075	25	properties	property	NOUN
ftr-337	2075	26	a	a	DET
ftr-337	2075	27	mere	mere	ADJ
ftr-337	2075	28	twenty	twenty	NUM
ftr-337	2075	29	years	year	NOUN
ftr-337	2075	30	old	old	ADJ
ftr-337	2075	31	or	or	CCONJ
ftr-337	2075	32	older	old	ADJ
ftr-337	2075	33	)	)	PUNCT
ftr-337	2075	34	as	as	ADV
ftr-337	2075	35	well	well	ADV
ftr-337	2075	36	as	as	ADP
ftr-337	2075	37	equipment	equipment	NOUN
ftr-337	2075	38	.	.	PUNCT
ftr-337	2076	1	like	like	ADP
ftr-337	2076	2	the	the	DET
ftr-337	2076	3	investment	investment	NOUN
ftr-337	2076	4	credit	credit	NOUN
ftr-337	2076	5	,	,	PUNCT
ftr-337	2076	6	the	the	DET
ftr-337	2076	7	focus	focus	NOUN
ftr-337	2076	8	of	of	ADP
ftr-337	2076	9	the	the	DET
ftr-337	2076	10	historic	historic	ADJ
ftr-337	2076	11	rehabilitation	rehabilitation	NOUN
ftr-337	2076	12	tax	tax	NOUN
ftr-337	2076	13	credit	credit	NOUN
ftr-337	2076	14	was	be	AUX
ftr-337	2076	15	on	on	ADP
ftr-337	2076	16	broad	broad	ADJ
ftr-337	2076	17	policy	policy	NOUN
ftr-337	2076	18	goals	goal	NOUN
ftr-337	2076	19	such	such	ADJ
ftr-337	2076	20	as	as	ADP
ftr-337	2076	21	modernization	modernization	NOUN
ftr-337	2076	22	and	and	CCONJ
ftr-337	2076	23	stimulation	stimulation	NOUN
ftr-337	2076	24	of	of	ADP
ftr-337	2076	25	304	304	NUM
ftr-337	2076	26	.	.	PUNCT
ftr-337	2077	1	see	see	VERB
ftr-337	2077	2	i	i	PRON
ftr-337	2077	3	d.	d.	PROPN
ftr-337	2077	4	at	at	ADP
ftr-337	2077	5	18	18	NUM
ftr-337	2077	6	.	.	PUNCT
ftr-337	2078	1	elsewhere	elsewhere	ADV
ftr-337	2078	2	,	,	PUNCT
ftr-337	2078	3	this	this	DET
ftr-337	2078	4	same	same	ADJ
ftr-337	2078	5	author	author	NOUN
ftr-337	2078	6	observes	observe	VERB
ftr-337	2078	7	that	that	SCONJ
ftr-337	2078	8	“	"	PUNCT
ftr-337	2078	9	[	[	X
ftr-337	2078	10	a	a	X
ftr-337	2078	11	]	]	X
ftr-337	2078	12	requirement	requirement	NOUN
ftr-337	2078	13	that	that	SCONJ
ftr-337	2078	14	the	the	DET
ftr-337	2078	15	tax	tax	NOUN
ftr-337	2078	16	capital	capital	NOUN
ftr-337	2078	17	investor	investor	NOUN
ftr-337	2078	18	earn	earn	VERB
ftr-337	2078	19	a	a	DET
ftr-337	2078	20	‘	'	PUNCT
ftr-337	2078	21	significant	significant	ADJ
ftr-337	2078	22	’	'	PUNCT
ftr-337	2078	23	pre	pre	ADJ
ftr-337	2078	24	-	-	ADJ
ftr-337	2078	25	tax	tax	ADJ
ftr-337	2078	26	return	return	NOUN
ftr-337	2078	27	(	(	PUNCT
ftr-337	2078	28	as	as	ADP
ftr-337	2078	29	compared	compare	VERB
ftr-337	2078	30	to	to	ADP
ftr-337	2078	31	the	the	DET
ftr-337	2078	32	tax	tax	NOUN
ftr-337	2078	33	benefits	benefit	NOUN
ftr-337	2078	34	)	)	PUNCT
ftr-337	2078	35	would	would	AUX
ftr-337	2078	36	result	result	VERB
ftr-337	2078	37	in	in	ADP
ftr-337	2078	38	the	the	DET
ftr-337	2078	39	end	end	NOUN
ftr-337	2078	40	user	user	NOUN
ftr-337	2078	41	of	of	ADP
ftr-337	2078	42	the	the	DET
ftr-337	2078	43	property	property	NOUN
ftr-337	2078	44	making	make	VERB
ftr-337	2078	45	excessive	excessive	ADJ
ftr-337	2078	46	payments	payment	NOUN
ftr-337	2078	47	to	to	PART
ftr-337	2078	48	lease	lease	VERB
ftr-337	2078	49	the	the	DET
ftr-337	2078	50	property	property	NOUN
ftr-337	2078	51	,	,	PUNCT
ftr-337	2078	52	and	and	CCONJ
ftr-337	2078	53	generating	generate	VERB
ftr-337	2078	54	more	more	ADJ
ftr-337	2078	55	after	after	ADP
ftr-337	2078	56	-	-	PUNCT
ftr-337	2078	57	tax	tax	NOUN
ftr-337	2078	58	profit	profit	NOUN
ftr-337	2078	59	than	than	ADP
ftr-337	2078	60	the	the	DET
ftr-337	2078	61	tax	tax	NOUN
ftr-337	2078	62	capital	capital	NOUN
ftr-337	2078	63	investor	investor	NOUN
ftr-337	2078	64	market	market	NOUN
ftr-337	2078	65	would	would	AUX
ftr-337	2078	66	otherwise	otherwise	ADV
ftr-337	2078	67	require	require	VERB
ftr-337	2078	68	.	.	PUNCT
ftr-337	2078	69	”	"	PUNCT
ftr-337	2079	1	i	i	PRON
ftr-337	2079	2	d.	d.	PROPN
ftr-337	2079	3	at	at	ADP
ftr-337	2079	4	28	28	NUM
ftr-337	2079	5	.	.	PUNCT
ftr-337	2080	1	305	305	NUM
ftr-337	2080	2	.	.	X
ftr-337	2080	3	friendship	friendship	NOUN
ftr-337	2080	4	dairies	dairies	PROPN
ftr-337	2080	5	,	,	PUNCT
ftr-337	2080	6	inc	inc	PROPN
ftr-337	2080	7	.	.	PROPN
ftr-337	2081	1	v.	v.	PROPN
ftr-337	2081	2	commissioner	commissioner	PROPN
ftr-337	2081	3	,	,	PUNCT
ftr-337	2081	4	90	90	NUM
ftr-337	2081	5	t.c	t.c	PROPN
ftr-337	2081	6	.	.	PROPN
ftr-337	2081	7	1054	1054	NUM
ftr-337	2081	8	,	,	PUNCT
ftr-337	2081	9	1067	1067	NUM
ftr-337	2081	10	(	(	PUNCT
ftr-337	2081	11	1988	1988	NUM
ftr-337	2081	12	)	)	PUNCT
ftr-337	2081	13	.	.	PUNCT
ftr-337	2082	1	306	306	NUM
ftr-337	2082	2	.	.	PUNCT
ftr-337	2083	1	h.r	h.r	PROPN
ftr-337	2083	2	.	.	PROPN
ftr-337	2083	3	rep	rep	PROPN
ftr-337	2083	4	no	no	PROPN
ftr-337	2083	5	.	.	PROPN
ftr-337	2084	1	95	95	NUM
ftr-337	2084	2	-	-	SYM
ftr-337	2084	3	1445	1445	NUM
ftr-337	2084	4	,	,	PUNCT
ftr-337	2084	5	at	at	ADP
ftr-337	2084	6	86	86	NUM
ftr-337	2084	7	(	(	PUNCT
ftr-337	2084	8	1978	1978	NUM
ftr-337	2084	9	)	)	PUNCT
ftr-337	2084	10	.	.	PUNCT
ftr-337	2085	1	2012	2012	NUM
ftr-337	2085	2	]	]	PUNCT
ftr-337	2085	3	monetization	monetization	NOUN
ftr-337	2085	4	of	of	ADP
ftr-337	2085	5	business	business	NOUN
ftr-337	2085	6	tax	tax	NOUN
ftr-337	2085	7	credits	credit	NOUN
ftr-337	2085	8	715	715	NUM
ftr-337	2085	9	investment	investment	NOUN
ftr-337	2085	10	within	within	ADP
ftr-337	2085	11	a	a	DET
ftr-337	2085	12	broad	broad	ADJ
ftr-337	2085	13	class	class	NOUN
ftr-337	2085	14	of	of	ADP
ftr-337	2085	15	property	property	NOUN
ftr-337	2085	16	generally	generally	ADV
ftr-337	2085	17	.	.	PUNCT
ftr-337	2086	1	307	307	NUM
ftr-337	2086	2	in	in	ADP
ftr-337	2086	3	1981	1981	NUM
ftr-337	2086	4	,	,	PUNCT
ftr-337	2086	5	the	the	DET
ftr-337	2086	6	historic	historic	ADJ
ftr-337	2086	7	rehabilitation	rehabilitation	NOUN
ftr-337	2086	8	tax	tax	NOUN
ftr-337	2086	9	credit	credit	NOUN
ftr-337	2086	10	was	be	AUX
ftr-337	2086	11	re	re	VERB
ftr-337	2086	12	-	-	VERB
ftr-337	2086	13	focused	focused	ADJ
ftr-337	2086	14	on	on	ADP
ftr-337	2086	15	older	old	ADJ
ftr-337	2086	16	buildings	building	NOUN
ftr-337	2086	17	and	and	CCONJ
ftr-337	2086	18	certified	certify	VERB
ftr-337	2086	19	historic	historic	ADJ
ftr-337	2086	20	structures	structure	NOUN
ftr-337	2086	21	and	and	CCONJ
ftr-337	2086	22	further	far	ADV
ftr-337	2086	23	restricted	restrict	VERB
ftr-337	2086	24	(	(	PUNCT
ftr-337	2086	25	but	but	CCONJ
ftr-337	2086	26	preserved	preserve	VERB
ftr-337	2086	27	)	)	PUNCT
ftr-337	2086	28	under	under	ADP
ftr-337	2086	29	the	the	DET
ftr-337	2086	30	1986	1986	NUM
ftr-337	2086	31	act	act	NOUN
ftr-337	2086	32	.	.	PUNCT
ftr-337	2087	1	in	in	ADP
ftr-337	2087	2	preserving	preserve	VERB
ftr-337	2087	3	the	the	DET
ftr-337	2087	4	credit	credit	NOUN
ftr-337	2087	5	in	in	ADP
ftr-337	2087	6	1986	1986	NUM
ftr-337	2087	7	,	,	PUNCT
ftr-337	2087	8	the	the	DET
ftr-337	2087	9	senate	senate	PROPN
ftr-337	2087	10	report	report	NOUN
ftr-337	2087	11	explained	explain	VERB
ftr-337	2087	12	that	that	SCONJ
ftr-337	2087	13	a	a	DET
ftr-337	2087	14	“	"	PUNCT
ftr-337	2087	15	tax	tax	NOUN
ftr-337	2087	16	incentive	incentive	NOUN
ftr-337	2087	17	is	be	AUX
ftr-337	2087	18	needed	need	VERB
ftr-337	2087	19	”	"	PUNCT
ftr-337	2087	20	because	because	SCONJ
ftr-337	2087	21	“	"	PUNCT
ftr-337	2087	22	the	the	DET
ftr-337	2087	23	social	social	ADJ
ftr-337	2087	24	and	and	CCONJ
ftr-337	2087	25	aesthetic	aesthetic	ADJ
ftr-337	2087	26	values	value	NOUN
ftr-337	2087	27	of	of	ADP
ftr-337	2087	28	rehabilitating	rehabilitate	VERB
ftr-337	2087	29	and	and	CCONJ
ftr-337	2087	30	preserving	preserve	VERB
ftr-337	2087	31	older	old	ADJ
ftr-337	2087	32	structures	structure	NOUN
ftr-337	2087	33	are	be	AUX
ftr-337	2087	34	not	not	PART
ftr-337	2087	35	necessarily	necessarily	ADV
ftr-337	2087	36	taken	take	VERB
ftr-337	2087	37	into	into	ADP
ftr-337	2087	38	account	account	NOUN
ftr-337	2087	39	in	in	ADP
ftr-337	2087	40	investors	investor	NOUN
ftr-337	2087	41	’	’	PART
ftr-337	2087	42	profit	profit	NOUN
ftr-337	2087	43	projections	projection	NOUN
ftr-337	2087	44	.	.	PUNCT
ftr-337	2087	45	”	"	PUNCT
ftr-337	2088	1	308	308	NUM
ftr-337	2088	2	this	this	PRON
ftr-337	2088	3	is	be	AUX
ftr-337	2088	4	“	"	PUNCT
ftr-337	2088	5	economist	economist	NOUN
ftr-337	2088	6	-	-	PUNCT
ftr-337	2088	7	speak	speak	NOUN
ftr-337	2088	8	”	"	PUNCT
ftr-337	2088	9	for	for	ADP
ftr-337	2088	10	a	a	DET
ftr-337	2088	11	subsidy	subsidy	NOUN
ftr-337	2088	12	(	(	PUNCT
ftr-337	2088	13	values	value	NOUN
ftr-337	2088	14	such	such	ADJ
ftr-337	2088	15	as	as	ADP
ftr-337	2088	16	those	those	PRON
ftr-337	2088	17	referenced	reference	VERB
ftr-337	2088	18	are	be	AUX
ftr-337	2088	19	“	"	PUNCT
ftr-337	2088	20	positive	positive	ADJ
ftr-337	2088	21	externalities	externality	NOUN
ftr-337	2088	22	”	"	PUNCT
ftr-337	2088	23	that	that	PRON
ftr-337	2088	24	justify	justify	VERB
ftr-337	2088	25	a	a	DET
ftr-337	2088	26	subsidy	subsidy	NOUN
ftr-337	2088	27	)	)	PUNCT
ftr-337	2088	28	.	.	PUNCT
ftr-337	2089	1	309	309	NUM
ftr-337	2089	2	the	the	DET
ftr-337	2089	3	energy	energy	NOUN
ftr-337	2089	4	credit	credit	NOUN
ftr-337	2089	5	,	,	PUNCT
ftr-337	2089	6	as	as	SCONJ
ftr-337	2089	7	first	first	ADV
ftr-337	2089	8	enacted	enact	VERB
ftr-337	2089	9	,	,	PUNCT
ftr-337	2089	10	included	include	VERB
ftr-337	2089	11	both	both	DET
ftr-337	2089	12	a	a	DET
ftr-337	2089	13	carrot	carrot	NOUN
ftr-337	2089	14	(	(	PUNCT
ftr-337	2089	15	credit	credit	NOUN
ftr-337	2089	16	for	for	ADP
ftr-337	2089	17	alternative	alternative	ADJ
ftr-337	2089	18	energy	energy	NOUN
ftr-337	2089	19	investments	investment	NOUN
ftr-337	2089	20	)	)	PUNCT
ftr-337	2089	21	and	and	CCONJ
ftr-337	2089	22	a	a	DET
ftr-337	2089	23	stick	stick	NOUN
ftr-337	2089	24	(	(	PUNCT
ftr-337	2089	25	denial	denial	NOUN
ftr-337	2089	26	of	of	ADP
ftr-337	2089	27	credit	credit	NOUN
ftr-337	2089	28	and	and	CCONJ
ftr-337	2089	29	accelerated	accelerate	VERB
ftr-337	2089	30	depreciation	depreciation	NOUN
ftr-337	2089	31	for	for	ADP
ftr-337	2089	32	new	new	ADJ
ftr-337	2089	33	fossil	fossil	NOUN
ftr-337	2089	34	fuel	fuel	NOUN
ftr-337	2089	35	boilers	boiler	NOUN
ftr-337	2089	36	and	and	CCONJ
ftr-337	2089	37	combustors	combustor	NOUN
ftr-337	2089	38	)	)	PUNCT
ftr-337	2089	39	.	.	PUNCT
ftr-337	2090	1	as	as	SCONJ
ftr-337	2090	2	previously	previously	ADV
ftr-337	2090	3	noted	note	VERB
ftr-337	2090	4	,	,	PUNCT
ftr-337	2090	5	the	the	DET
ftr-337	2090	6	credit	credit	NOUN
ftr-337	2090	7	for	for	ADP
ftr-337	2090	8	investment	investment	NOUN
ftr-337	2090	9	in	in	ADP
ftr-337	2090	10	wind	wind	NOUN
ftr-337	2090	11	and	and	CCONJ
ftr-337	2090	12	solar	solar	ADJ
ftr-337	2090	13	projects	project	NOUN
ftr-337	2090	14	originally	originally	ADV
ftr-337	2090	15	was	be	AUX
ftr-337	2090	16	refundable	refundable	ADJ
ftr-337	2090	17	,	,	PUNCT
ftr-337	2090	18	clearly	clearly	ADV
ftr-337	2090	19	signaling	signal	VERB
ftr-337	2090	20	that	that	SCONJ
ftr-337	2090	21	the	the	DET
ftr-337	2090	22	credit	credit	NOUN
ftr-337	2090	23	was	be	AUX
ftr-337	2090	24	intended	intend	VERB
ftr-337	2090	25	from	from	ADP
ftr-337	2090	26	the	the	DET
ftr-337	2090	27	outset	outset	NOUN
ftr-337	2090	28	as	as	ADP
ftr-337	2090	29	a	a	DET
ftr-337	2090	30	targeted	target	VERB
ftr-337	2090	31	subsidy	subsidy	NOUN
ftr-337	2090	32	in	in	ADP
ftr-337	2090	33	those	those	DET
ftr-337	2090	34	cases	case	NOUN
ftr-337	2090	35	.	.	PUNCT
ftr-337	2091	1	finally	finally	ADV
ftr-337	2091	2	,	,	PUNCT
ftr-337	2091	3	as	as	SCONJ
ftr-337	2091	4	discussed	discuss	VERB
ftr-337	2091	5	above	above	ADV
ftr-337	2091	6	,	,	PUNCT
ftr-337	2091	7	while	while	SCONJ
ftr-337	2091	8	the	the	DET
ftr-337	2091	9	1986	1986	NUM
ftr-337	2091	10	act	act	NOUN
ftr-337	2091	11	had	have	VERB
ftr-337	2091	12	as	as	ADP
ftr-337	2091	13	its	its	PRON
ftr-337	2091	14	primary	primary	ADJ
ftr-337	2091	15	goal	goal	NOUN
ftr-337	2091	16	greater	great	ADJ
ftr-337	2091	17	neutrality	neutrality	NOUN
ftr-337	2091	18	in	in	ADP
ftr-337	2091	19	the	the	DET
ftr-337	2091	20	tax	tax	NOUN
ftr-337	2091	21	system	system	NOUN
ftr-337	2091	22	,	,	PUNCT
ftr-337	2091	23	it	it	PRON
ftr-337	2091	24	also	also	ADV
ftr-337	2091	25	turned	turn	VERB
ftr-337	2091	26	to	to	ADP
ftr-337	2091	27	the	the	DET
ftr-337	2091	28	use	use	NOUN
ftr-337	2091	29	of	of	ADP
ftr-337	2091	30	tax	tax	NOUN
ftr-337	2091	31	credits	credit	NOUN
ftr-337	2091	32	qua	qua	NOUN
ftr-337	2091	33	subsidies	subsidy	NOUN
ftr-337	2091	34	to	to	PART
ftr-337	2091	35	achieve	achieve	VERB
ftr-337	2091	36	targeted	targeted	ADJ
ftr-337	2091	37	objectives	objective	NOUN
ftr-337	2091	38	–	–	PUNCT
ftr-337	2091	39	in	in	ADP
ftr-337	2091	40	extending	extend	VERB
ftr-337	2091	41	the	the	DET
ftr-337	2091	42	historic	historic	ADJ
ftr-337	2091	43	rehabilitation	rehabilitation	NOUN
ftr-337	2091	44	and	and	CCONJ
ftr-337	2091	45	energy	energy	NOUN
ftr-337	2091	46	tax	tax	NOUN
ftr-337	2091	47	credits	credit	NOUN
ftr-337	2091	48	,	,	PUNCT
ftr-337	2091	49	but	but	CCONJ
ftr-337	2091	50	most	most	ADV
ftr-337	2091	51	particularly	particularly	ADV
ftr-337	2091	52	with	with	ADP
ftr-337	2091	53	enactment	enactment	NOUN
ftr-337	2091	54	of	of	ADP
ftr-337	2091	55	the	the	DET
ftr-337	2091	56	lihtc	lihtc	NOUN
ftr-337	2091	57	.	.	PUNCT
ftr-337	2092	1	310	310	NUM
ftr-337	2092	2	thus	thus	ADV
ftr-337	2092	3	,	,	PUNCT
ftr-337	2092	4	the	the	DET
ftr-337	2092	5	case	case	NOUN
ftr-337	2092	6	can	can	AUX
ftr-337	2092	7	be	be	AUX
ftr-337	2092	8	made	make	VERB
ftr-337	2092	9	that	that	SCONJ
ftr-337	2092	10	a	a	DET
ftr-337	2092	11	normative	normative	ADJ
ftr-337	2092	12	view	view	NOUN
ftr-337	2092	13	of	of	ADP
ftr-337	2092	14	these	these	DET
ftr-337	2092	15	tax	tax	NOUN
ftr-337	2092	16	credits	credit	NOUN
ftr-337	2092	17	is	be	AUX
ftr-337	2092	18	misplaced	misplace	VERB
ftr-337	2092	19	.	.	PUNCT
ftr-337	2093	1	indeed	indeed	ADV
ftr-337	2093	2	,	,	PUNCT
ftr-337	2093	3	with	with	ADP
ftr-337	2093	4	the	the	DET
ftr-337	2093	5	enactment	enactment	NOUN
ftr-337	2093	6	in	in	ADP
ftr-337	2093	7	1981	1981	NUM
ftr-337	2093	8	of	of	ADP
ftr-337	2093	9	the	the	DET
ftr-337	2093	10	safe	safe	ADJ
ftr-337	2093	11	harbor	harbor	NOUN
ftr-337	2093	12	leasing	leasing	NOUN
ftr-337	2093	13	rules	rule	NOUN
ftr-337	2093	14	,	,	PUNCT
ftr-337	2093	15	for	for	ADP
ftr-337	2093	16	a	a	DET
ftr-337	2093	17	short	short	ADJ
ftr-337	2093	18	time	time	NOUN
ftr-337	2093	19	the	the	DET
ftr-337	2093	20	case	case	NOUN
ftr-337	2093	21	was	be	AUX
ftr-337	2093	22	successfully	successfully	ADV
ftr-337	2093	23	made	make	VERB
ftr-337	2093	24	that	that	SCONJ
ftr-337	2093	25	even	even	ADV
ftr-337	2093	26	the	the	DET
ftr-337	2093	27	basic	basic	ADJ
ftr-337	2093	28	investment	investment	NOUN
ftr-337	2093	29	credit	credit	NOUN
ftr-337	2093	30	and	and	CCONJ
ftr-337	2093	31	accelerated	accelerate	VERB
ftr-337	2093	32	depreciation	depreciation	NOUN
ftr-337	2093	33	deductions	deduction	NOUN
ftr-337	2093	34	should	should	AUX
ftr-337	2093	35	be	be	AUX
ftr-337	2093	36	viewed	view	VERB
ftr-337	2093	37	as	as	ADP
ftr-337	2093	38	subsidies	subsidy	NOUN
ftr-337	2093	39	and	and	CCONJ
ftr-337	2093	40	therefore	therefore	ADV
ftr-337	2093	41	“	"	PUNCT
ftr-337	2093	42	non	non	ADJ
ftr-337	2093	43	-	-	ADJ
ftr-337	2093	44	structural	structural	ADJ
ftr-337	2093	45	.	.	PUNCT
ftr-337	2093	46	”	"	PUNCT
ftr-337	2094	1	311	311	NUM
ftr-337	2094	2	this	this	PRON
ftr-337	2094	3	,	,	PUNCT
ftr-337	2094	4	in	in	ADP
ftr-337	2094	5	part	part	NOUN
ftr-337	2094	6	,	,	PUNCT
ftr-337	2094	7	was	be	AUX
ftr-337	2094	8	a	a	DET
ftr-337	2094	9	function	function	NOUN
ftr-337	2094	10	of	of	ADP
ftr-337	2094	11	the	the	DET
ftr-337	2094	12	sheer	sheer	ADJ
ftr-337	2094	13	magnitude	magnitude	NOUN
ftr-337	2094	14	of	of	ADP
ftr-337	2094	15	the	the	DET
ftr-337	2094	16	tax	tax	NOUN
ftr-337	2094	17	benefits	benefit	NOUN
ftr-337	2094	18	,	,	PUNCT
ftr-337	2094	19	establishing	establish	VERB
ftr-337	2094	20	as	as	SCONJ
ftr-337	2094	21	they	they	PRON
ftr-337	2094	22	did	do	VERB
ftr-337	2094	23	a	a	DET
ftr-337	2094	24	negative	negative	ADJ
ftr-337	2094	25	effective	effective	ADJ
ftr-337	2094	26	tax	tax	NOUN
ftr-337	2094	27	rate	rate	NOUN
ftr-337	2094	28	on	on	ADP
ftr-337	2094	29	income	income	NOUN
ftr-337	2094	30	from	from	ADP
ftr-337	2094	31	qualifying	qualify	VERB
ftr-337	2094	32	equipment	equipment	NOUN
ftr-337	2094	33	.	.	PUNCT
ftr-337	2095	1	congress	congress	PROPN
ftr-337	2095	2	thus	thus	ADV
ftr-337	2095	3	concluded	conclude	VERB
ftr-337	2095	4	the	the	DET
ftr-337	2095	5	tax	tax	NOUN
ftr-337	2095	6	benefits	benefit	NOUN
ftr-337	2095	7	should	should	AUX
ftr-337	2095	8	be	be	AUX
ftr-337	2095	9	transferable	transferable	ADJ
ftr-337	2095	10	and	and	CCONJ
ftr-337	2095	11	that	that	SCONJ
ftr-337	2095	12	“	"	PUNCT
ftr-337	2095	13	unfettered	unfettered	ADJ
ftr-337	2095	14	”	"	PUNCT
ftr-337	2095	15	leasing	leasing	NOUN
ftr-337	2095	16	rules	rule	NOUN
ftr-337	2095	17	would	would	AUX
ftr-337	2095	18	serve	serve	VERB
ftr-337	2095	19	as	as	ADP
ftr-337	2095	20	the	the	DET
ftr-337	2095	21	delivery	delivery	NOUN
ftr-337	2095	22	mechanism	mechanism	NOUN
ftr-337	2095	23	both	both	PRON
ftr-337	2095	24	to	to	PART
ftr-337	2095	25	effect	effect	VERB
ftr-337	2095	26	transfers	transfer	NOUN
ftr-337	2095	27	307	307	NUM
ftr-337	2095	28	.	.	PUNCT
ftr-337	2096	1	see	see	VERB
ftr-337	2096	2	supra	supra	PROPN
ftr-337	2096	3	notes	note	NOUN
ftr-337	2096	4	56–61	56–61	NUM
ftr-337	2096	5	and	and	CCONJ
ftr-337	2096	6	accompanying	accompany	VERB
ftr-337	2096	7	text	text	NOUN
ftr-337	2096	8	.	.	PUNCT
ftr-337	2097	1	308	308	X
ftr-337	2097	2	.	.	PUNCT
ftr-337	2098	1	see	see	VERB
ftr-337	2098	2	s.	s.	PROPN
ftr-337	2098	3	rep	rep	PROPN
ftr-337	2098	4	.	.	PROPN
ftr-337	2099	1	no	no	PROPN
ftr-337	2099	2	.	.	NOUN
ftr-337	2100	1	99	99	NUM
ftr-337	2100	2	-	-	SYM
ftr-337	2100	3	313	313	NUM
ftr-337	2100	4	,	,	PUNCT
ftr-337	2100	5	at	at	ADP
ftr-337	2100	6	753	753	NUM
ftr-337	2100	7	(	(	PUNCT
ftr-337	2100	8	1986	1986	NUM
ftr-337	2100	9	)	)	PUNCT
ftr-337	2100	10	.	.	PUNCT
ftr-337	2101	1	309	309	NUM
ftr-337	2101	2	.	.	PUNCT
ftr-337	2102	1	see	see	VERB
ftr-337	2102	2	jct	jct	PROPN
ftr-337	2102	3	,	,	PUNCT
ftr-337	2102	4	energy	energy	NOUN
ftr-337	2102	5	-	-	PUNCT
ftr-337	2102	6	related	relate	VERB
ftr-337	2102	7	tax	tax	NOUN
ftr-337	2102	8	expenditures	expenditure	NOUN
ftr-337	2102	9	,	,	PUNCT
ftr-337	2102	10	supra	supra	PROPN
ftr-337	2102	11	note	note	PROPN
ftr-337	2102	12	62	62	NUM
ftr-337	2102	13	,	,	PUNCT
ftr-337	2102	14	at	at	ADP
ftr-337	2102	15	21	21	NUM
ftr-337	2102	16	–	–	PUNCT
ftr-337	2102	17	22	22	NUM
ftr-337	2102	18	.	.	PUNCT
ftr-337	2103	1	310	310	NUM
ftr-337	2103	2	.	.	PUNCT
ftr-337	2104	1	the	the	DET
ftr-337	2104	2	lihtc	lihtc	NOUN
ftr-337	2104	3	is	be	AUX
ftr-337	2104	4	perhaps	perhaps	ADV
ftr-337	2104	5	the	the	DET
ftr-337	2104	6	clearest	clear	ADJ
ftr-337	2104	7	case	case	NOUN
ftr-337	2104	8	of	of	ADP
ftr-337	2104	9	a	a	DET
ftr-337	2104	10	quid	quid	ADJ
ftr-337	2104	11	pro	pro	X
ftr-337	2104	12	quo	quo	NOUN
ftr-337	2104	13	:	:	PUNCT
ftr-337	2104	14	the	the	DET
ftr-337	2104	15	investor	investor	NOUN
ftr-337	2104	16	“	"	PUNCT
ftr-337	2104	17	fronts	front	NOUN
ftr-337	2104	18	”	"	PUNCT
ftr-337	2104	19	a	a	DET
ftr-337	2104	20	subsidy	subsidy	NOUN
ftr-337	2104	21	(	(	PUNCT
ftr-337	2104	22	by	by	ADP
ftr-337	2104	23	accepting	accept	VERB
ftr-337	2104	24	below	below	ADP
ftr-337	2104	25	market	market	NOUN
ftr-337	2104	26	rents	rent	NOUN
ftr-337	2104	27	)	)	PUNCT
ftr-337	2104	28	and	and	CCONJ
ftr-337	2104	29	is	be	AUX
ftr-337	2104	30	reimbursed	reimburse	VERB
ftr-337	2104	31	via	via	ADP
ftr-337	2104	32	the	the	DET
ftr-337	2104	33	lihtc	lihtc	NOUN
ftr-337	2104	34	and	and	CCONJ
ftr-337	2104	35	accelerated	accelerate	VERB
ftr-337	2104	36	depreciation	depreciation	NOUN
ftr-337	2104	37	deductions	deduction	NOUN
ftr-337	2104	38	.	.	PUNCT
ftr-337	2105	1	311	311	NUM
ftr-337	2105	2	.	.	PUNCT
ftr-337	2106	1	analytically	analytically	ADV
ftr-337	2106	2	,	,	PUNCT
ftr-337	2106	3	only	only	ADV
ftr-337	2106	4	the	the	DET
ftr-337	2106	5	accelerated	accelerated	ADJ
ftr-337	2106	6	portion	portion	NOUN
ftr-337	2106	7	of	of	ADP
ftr-337	2106	8	depreciation	depreciation	NOUN
ftr-337	2106	9	deductions	deduction	NOUN
ftr-337	2106	10	should	should	AUX
ftr-337	2106	11	have	have	AUX
ftr-337	2106	12	been	be	AUX
ftr-337	2106	13	viewed	view	VERB
ftr-337	2106	14	as	as	ADP
ftr-337	2106	15	in	in	ADP
ftr-337	2106	16	the	the	DET
ftr-337	2106	17	nature	nature	NOUN
ftr-337	2106	18	of	of	ADP
ftr-337	2106	19	a	a	DET
ftr-337	2106	20	subsidy	subsidy	NOUN
ftr-337	2106	21	and	and	CCONJ
ftr-337	2106	22	therefore	therefore	ADV
ftr-337	2106	23	transferable	transferable	ADJ
ftr-337	2106	24	.	.	PUNCT
ftr-337	2107	1	that	that	PRON
ftr-337	2107	2	is	is	ADV
ftr-337	2107	3	,	,	PUNCT
ftr-337	2107	4	the	the	DET
ftr-337	2107	5	user	user	NOUN
ftr-337	2107	6	should	should	AUX
ftr-337	2107	7	be	be	AUX
ftr-337	2107	8	allowed	allow	VERB
ftr-337	2107	9	depreciation	depreciation	NOUN
ftr-337	2107	10	deductions	deduction	NOUN
ftr-337	2107	11	matching	match	VERB
ftr-337	2107	12	economic	economic	ADJ
ftr-337	2107	13	depreciation	depreciation	NOUN
ftr-337	2107	14	of	of	ADP
ftr-337	2107	15	the	the	DET
ftr-337	2107	16	assets	asset	NOUN
ftr-337	2107	17	;	;	PUNCT
ftr-337	2107	18	the	the	DET
ftr-337	2107	19	“	"	PUNCT
ftr-337	2107	20	buyer	buyer	NOUN
ftr-337	2107	21	”	"	PUNCT
ftr-337	2107	22	should	should	AUX
ftr-337	2107	23	be	be	AUX
ftr-337	2107	24	allowed	allow	VERB
ftr-337	2107	25	to	to	PART
ftr-337	2107	26	claim	claim	VERB
ftr-337	2107	27	the	the	DET
ftr-337	2107	28	accelerated	accelerated	ADJ
ftr-337	2107	29	deductions	deduction	NOUN
ftr-337	2107	30	“	"	PUNCT
ftr-337	2107	31	and	and	CCONJ
ftr-337	2107	32	recapture	recapture	VERB
ftr-337	2107	33	them	they	PRON
ftr-337	2107	34	as	as	SCONJ
ftr-337	2107	35	the	the	DET
ftr-337	2107	36	asset	asset	NOUN
ftr-337	2107	37	depreciates	depreciate	VERB
ftr-337	2107	38	economically	economically	ADV
ftr-337	2107	39	and	and	CCONJ
ftr-337	2107	40	a	a	DET
ftr-337	2107	41	deduction	deduction	NOUN
ftr-337	2107	42	is	be	AUX
ftr-337	2107	43	allowed	allow	VERB
ftr-337	2107	44	to	to	ADP
ftr-337	2107	45	the	the	DET
ftr-337	2107	46	user	user	NOUN
ftr-337	2107	47	.	.	PUNCT
ftr-337	2107	48	”	"	PUNCT
ftr-337	2108	1	koffey	koffey	NOUN
ftr-337	2108	2	,	,	PUNCT
ftr-337	2108	3	safe	safe	ADJ
ftr-337	2108	4	harbor	harbor	NOUN
ftr-337	2108	5	leasing	leasing	NOUN
ftr-337	2108	6	,	,	PUNCT
ftr-337	2108	7	supra	supra	PROPN
ftr-337	2108	8	note	note	NOUN
ftr-337	2108	9	88	88	NUM
ftr-337	2108	10	,	,	PUNCT
ftr-337	2108	11	at	at	ADP
ftr-337	2108	12	2	2	NUM
ftr-337	2108	13	–	–	SYM
ftr-337	2108	14	5	5	NUM
ftr-337	2108	15	.	.	X
ftr-337	2108	16	716	716	NUM
ftr-337	2108	17	florida	florida	PROPN
ftr-337	2108	18	tax	tax	NOUN
ftr-337	2108	19	review	review	NOUN
ftr-337	2109	1	[	[	X
ftr-337	2109	2	vol.12:9	vol.12:9	NOUN
ftr-337	2109	3	of	of	ADP
ftr-337	2109	4	the	the	DET
ftr-337	2109	5	benefits	benefit	NOUN
ftr-337	2109	6	and	and	CCONJ
ftr-337	2109	7	to	to	PART
ftr-337	2109	8	secure	secure	VERB
ftr-337	2109	9	a	a	DET
ftr-337	2109	10	substantial	substantial	ADJ
ftr-337	2109	11	portion	portion	NOUN
ftr-337	2109	12	of	of	ADP
ftr-337	2109	13	the	the	DET
ftr-337	2109	14	subsidy	subsidy	NOUN
ftr-337	2109	15	for	for	ADP
ftr-337	2109	16	the	the	DET
ftr-337	2109	17	transferor	transferor	NOUN
ftr-337	2109	18	(	(	PUNCT
ftr-337	2109	19	lessee	lessee	NOUN
ftr-337	2109	20	/	/	SYM
ftr-337	2109	21	user	user	NOUN
ftr-337	2109	22	)	)	PUNCT
ftr-337	2109	23	.	.	PUNCT
ftr-337	2110	1	in	in	ADP
ftr-337	2110	2	the	the	DET
ftr-337	2110	3	current	current	ADJ
ftr-337	2110	4	timeframe	timeframe	NOUN
ftr-337	2110	5	,	,	PUNCT
ftr-337	2110	6	significant	significant	ADJ
ftr-337	2110	7	tax	tax	NOUN
ftr-337	2110	8	incentives	incentive	NOUN
ftr-337	2110	9	have	have	AUX
ftr-337	2110	10	been	be	AUX
ftr-337	2110	11	enacted	enact	VERB
ftr-337	2110	12	to	to	PART
ftr-337	2110	13	encourage	encourage	VERB
ftr-337	2110	14	investment	investment	NOUN
ftr-337	2110	15	in	in	ADP
ftr-337	2110	16	renewable	renewable	ADJ
ftr-337	2110	17	energy	energy	NOUN
ftr-337	2110	18	projects	project	NOUN
ftr-337	2110	19	in	in	ADP
ftr-337	2110	20	particular	particular	ADJ
ftr-337	2110	21	.	.	PUNCT
ftr-337	2111	1	the	the	DET
ftr-337	2111	2	energy	energy	NOUN
ftr-337	2111	3	credit	credit	NOUN
ftr-337	2111	4	demonstrably	demonstrably	ADV
ftr-337	2111	5	functioned	function	VERB
ftr-337	2111	6	as	as	ADP
ftr-337	2111	7	a	a	DET
ftr-337	2111	8	subsidy	subsidy	NOUN
ftr-337	2111	9	even	even	ADV
ftr-337	2111	10	before	before	ADP
ftr-337	2111	11	the	the	DET
ftr-337	2111	12	enactment	enactment	NOUN
ftr-337	2111	13	as	as	ADP
ftr-337	2111	14	part	part	NOUN
ftr-337	2111	15	of	of	ADP
ftr-337	2111	16	arra	arra	PROPN
ftr-337	2111	17	of	of	ADP
ftr-337	2111	18	the	the	DET
ftr-337	2111	19	cash	cash	NOUN
ftr-337	2111	20	grant	grant	NOUN
ftr-337	2111	21	program	program	NOUN
ftr-337	2111	22	.	.	PUNCT
ftr-337	2112	1	as	as	SCONJ
ftr-337	2112	2	noted	note	VERB
ftr-337	2112	3	above	above	ADV
ftr-337	2112	4	,	,	PUNCT
ftr-337	2112	5	a	a	DET
ftr-337	2112	6	grant	grant	NOUN
ftr-337	2112	7	-	-	PUNCT
ftr-337	2112	8	in	in	ADP
ftr-337	2112	9	-	-	PUNCT
ftr-337	2112	10	lieu	lieu	NOUN
ftr-337	2112	11	-	-	PUNCT
ftr-337	2112	12	of	of	ADP
ftr-337	2112	13	program	program	NOUN
ftr-337	2112	14	also	also	ADV
ftr-337	2112	15	was	be	AUX
ftr-337	2112	16	adopted	adopt	VERB
ftr-337	2112	17	for	for	ADP
ftr-337	2112	18	a	a	DET
ftr-337	2112	19	time	time	NOUN
ftr-337	2112	20	for	for	ADP
ftr-337	2112	21	lihtc	lihtc	ADJ
ftr-337	2112	22	projects	project	NOUN
ftr-337	2112	23	and	and	CCONJ
ftr-337	2112	24	the	the	DET
ftr-337	2112	25	gao	gao	PROPN
ftr-337	2112	26	has	have	AUX
ftr-337	2112	27	recommended	recommend	VERB
ftr-337	2112	28	converting	convert	VERB
ftr-337	2112	29	the	the	DET
ftr-337	2112	30	nmtc	nmtc	NOUN
ftr-337	2112	31	into	into	ADP
ftr-337	2112	32	a	a	DET
ftr-337	2112	33	grant	grant	NOUN
ftr-337	2112	34	program	program	NOUN
ftr-337	2112	35	.	.	PUNCT
ftr-337	2113	1	all	all	PRON
ftr-337	2113	2	of	of	ADP
ftr-337	2113	3	this	this	DET
ftr-337	2113	4	points	point	NOUN
ftr-337	2113	5	to	to	ADP
ftr-337	2113	6	the	the	DET
ftr-337	2113	7	conclusion	conclusion	NOUN
ftr-337	2113	8	that	that	SCONJ
ftr-337	2113	9	the	the	DET
ftr-337	2113	10	modern	modern	ADJ
ftr-337	2113	11	array	array	NOUN
ftr-337	2113	12	of	of	ADP
ftr-337	2113	13	business	business	NOUN
ftr-337	2113	14	tax	tax	NOUN
ftr-337	2113	15	credits	credit	NOUN
ftr-337	2113	16	discussed	discuss	VERB
ftr-337	2113	17	in	in	ADP
ftr-337	2113	18	this	this	DET
ftr-337	2113	19	article	article	NOUN
ftr-337	2113	20	—	—	PUNCT
ftr-337	2113	21	the	the	DET
ftr-337	2113	22	historic	historic	ADJ
ftr-337	2113	23	rehabilitation	rehabilitation	NOUN
ftr-337	2113	24	tax	tax	NOUN
ftr-337	2113	25	credit	credit	NOUN
ftr-337	2113	26	,	,	PUNCT
ftr-337	2113	27	production	production	NOUN
ftr-337	2113	28	tax	tax	NOUN
ftr-337	2113	29	credit	credit	NOUN
ftr-337	2113	30	,	,	PUNCT
ftr-337	2113	31	energy	energy	NOUN
ftr-337	2113	32	credit	credit	NOUN
ftr-337	2113	33	,	,	PUNCT
ftr-337	2113	34	lihtc	lihtc	ADV
ftr-337	2113	35	,	,	PUNCT
ftr-337	2113	36	and	and	CCONJ
ftr-337	2113	37	nmtc	nmtc	NOUN
ftr-337	2113	38	—	—	PUNCT
ftr-337	2113	39	are	be	AUX
ftr-337	2113	40	not	not	PART
ftr-337	2113	41	best	well	ADV
ftr-337	2113	42	seen	see	VERB
ftr-337	2113	43	as	as	ADP
ftr-337	2113	44	structural	structural	ADJ
ftr-337	2113	45	components	component	NOUN
ftr-337	2113	46	of	of	ADP
ftr-337	2113	47	the	the	DET
ftr-337	2113	48	income	income	NOUN
ftr-337	2113	49	tax	tax	NOUN
ftr-337	2113	50	,	,	PUNCT
ftr-337	2113	51	but	but	CCONJ
ftr-337	2113	52	rather	rather	ADV
ftr-337	2113	53	as	as	ADP
ftr-337	2113	54	“	"	PUNCT
ftr-337	2113	55	government	government	NOUN
ftr-337	2113	56	subsidies	subsidy	NOUN
ftr-337	2113	57	that	that	PRON
ftr-337	2113	58	are	be	AUX
ftr-337	2113	59	located	locate	VERB
ftr-337	2113	60	in	in	ADP
ftr-337	2113	61	the	the	DET
ftr-337	2113	62	internal	internal	ADJ
ftr-337	2113	63	revenue	revenue	NOUN
ftr-337	2113	64	code	code	NOUN
ftr-337	2113	65	merely	merely	ADV
ftr-337	2113	66	as	as	ADP
ftr-337	2113	67	a	a	DET
ftr-337	2113	68	matter	matter	NOUN
ftr-337	2113	69	of	of	ADP
ftr-337	2113	70	convenience	convenience	NOUN
ftr-337	2113	71	.	.	PUNCT
ftr-337	2113	72	”	"	PUNCT
ftr-337	2114	1	312	312	NUM
ftr-337	2114	2	so	so	ADV
ftr-337	2114	3	understood	understand	VERB
ftr-337	2114	4	,	,	PUNCT
ftr-337	2114	5	the	the	DET
ftr-337	2114	6	focus	focus	NOUN
ftr-337	2114	7	should	should	AUX
ftr-337	2114	8	be	be	AUX
ftr-337	2114	9	on	on	ADP
ftr-337	2114	10	determining	determine	VERB
ftr-337	2114	11	the	the	DET
ftr-337	2114	12	most	most	ADV
ftr-337	2114	13	efficient	efficient	ADJ
ftr-337	2114	14	means	mean	NOUN
ftr-337	2114	15	of	of	ADP
ftr-337	2114	16	delivering	deliver	VERB
ftr-337	2114	17	these	these	DET
ftr-337	2114	18	subsidies	subsidy	NOUN
ftr-337	2114	19	to	to	ADP
ftr-337	2114	20	the	the	DET
ftr-337	2114	21	intended	intend	VERB
ftr-337	2114	22	beneficiaries	beneficiary	NOUN
ftr-337	2114	23	.	.	PUNCT
ftr-337	2115	1	in	in	ADP
ftr-337	2115	2	certain	certain	ADJ
ftr-337	2115	3	cases	case	NOUN
ftr-337	2115	4	,	,	PUNCT
ftr-337	2115	5	the	the	DET
ftr-337	2115	6	intended	intend	VERB
ftr-337	2115	7	beneficiary	beneficiary	NOUN
ftr-337	2115	8	may	may	AUX
ftr-337	2115	9	have	have	VERB
ftr-337	2115	10	a	a	DET
ftr-337	2115	11	sufficient	sufficient	ADJ
ftr-337	2115	12	tax	tax	NOUN
ftr-337	2115	13	base	base	NOUN
ftr-337	2115	14	to	to	PART
ftr-337	2115	15	claim	claim	VERB
ftr-337	2115	16	the	the	DET
ftr-337	2115	17	tax	tax	NOUN
ftr-337	2115	18	incentives	incentive	VERB
ftr-337	2115	19	itself	itself	PRON
ftr-337	2115	20	on	on	ADP
ftr-337	2115	21	a	a	DET
ftr-337	2115	22	current	current	ADJ
ftr-337	2115	23	basis	basis	NOUN
ftr-337	2115	24	but	but	CCONJ
ftr-337	2115	25	in	in	ADP
ftr-337	2115	26	many	many	ADJ
ftr-337	2115	27	,	,	PUNCT
ftr-337	2115	28	and	and	CCONJ
ftr-337	2115	29	perhaps	perhaps	ADV
ftr-337	2115	30	most	most	ADJ
ftr-337	2115	31	,	,	PUNCT
ftr-337	2115	32	cases	case	NOUN
ftr-337	2115	33	this	this	PRON
ftr-337	2115	34	will	will	AUX
ftr-337	2115	35	not	not	PART
ftr-337	2115	36	be	be	AUX
ftr-337	2115	37	so	so	ADV
ftr-337	2115	38	and	and	CCONJ
ftr-337	2115	39	some	some	DET
ftr-337	2115	40	mechanism	mechanism	NOUN
ftr-337	2115	41	for	for	ADP
ftr-337	2115	42	monetizing	monetize	VERB
ftr-337	2115	43	the	the	DET
ftr-337	2115	44	tax	tax	NOUN
ftr-337	2115	45	incentives	incentive	NOUN
ftr-337	2115	46	will	will	AUX
ftr-337	2115	47	be	be	AUX
ftr-337	2115	48	needed	need	VERB
ftr-337	2115	49	.	.	PUNCT
ftr-337	2116	1	this	this	DET
ftr-337	2116	2	article	article	NOUN
ftr-337	2116	3	posits	posit	VERB
ftr-337	2116	4	that	that	SCONJ
ftr-337	2116	5	a	a	DET
ftr-337	2116	6	new	new	ADJ
ftr-337	2116	7	“	"	PUNCT
ftr-337	2116	8	tax	tax	NOUN
ftr-337	2116	9	benefit	benefit	NOUN
ftr-337	2116	10	transfer	transfer	NOUN
ftr-337	2116	11	”	"	PUNCT
ftr-337	2116	12	regime	regime	NOUN
ftr-337	2116	13	would	would	AUX
ftr-337	2116	14	serve	serve	VERB
ftr-337	2116	15	this	this	DET
ftr-337	2116	16	objective	objective	NOUN
ftr-337	2116	17	far	far	ADV
ftr-337	2116	18	better	well	ADV
ftr-337	2116	19	than	than	ADP
ftr-337	2116	20	a	a	DET
ftr-337	2116	21	continued	continue	VERB
ftr-337	2116	22	muddle	muddle	NOUN
ftr-337	2116	23	over	over	ADP
ftr-337	2116	24	what	what	PRON
ftr-337	2116	25	satisfies	satisfy	VERB
ftr-337	2116	26	the	the	DET
ftr-337	2116	27	congressional	congressional	ADJ
ftr-337	2116	28	intent	intent	NOUN
ftr-337	2116	29	test	test	NOUN
ftr-337	2116	30	.	.	PUNCT
ftr-337	2117	1	the	the	DET
ftr-337	2117	2	latter	latter	ADJ
ftr-337	2117	3	is	be	AUX
ftr-337	2117	4	likely	likely	ADJ
ftr-337	2117	5	to	to	PART
ftr-337	2117	6	include	include	VERB
ftr-337	2117	7	a	a	DET
ftr-337	2117	8	requirement	requirement	NOUN
ftr-337	2117	9	that	that	SCONJ
ftr-337	2117	10	the	the	DET
ftr-337	2117	11	investor	investor	NOUN
ftr-337	2117	12	earn	earn	VERB
ftr-337	2117	13	some	some	DET
ftr-337	2117	14	demonstrable	demonstrable	ADJ
ftr-337	2117	15	pre	pre	ADJ
ftr-337	2117	16	-	-	ADJ
ftr-337	2117	17	tax	tax	ADJ
ftr-337	2117	18	profit	profit	NOUN
ftr-337	2117	19	or	or	CCONJ
ftr-337	2117	20	have	have	VERB
ftr-337	2117	21	a	a	DET
ftr-337	2117	22	meaningful	meaningful	ADJ
ftr-337	2117	23	at	at	ADP
ftr-337	2117	24	risk	risk	NOUN
ftr-337	2117	25	equity	equity	NOUN
ftr-337	2117	26	stake	stake	NOUN
ftr-337	2117	27	or	or	CCONJ
ftr-337	2117	28	both	both	PRON
ftr-337	2117	29	.	.	PUNCT
ftr-337	2118	1	if	if	SCONJ
ftr-337	2118	2	,	,	PUNCT
ftr-337	2118	3	however	however	ADV
ftr-337	2118	4	,	,	PUNCT
ftr-337	2118	5	the	the	DET
ftr-337	2118	6	investor	investor	NOUN
ftr-337	2118	7	is	be	AUX
ftr-337	2118	8	meant	mean	VERB
ftr-337	2118	9	to	to	PART
ftr-337	2118	10	function	function	VERB
ftr-337	2118	11	as	as	ADP
ftr-337	2118	12	the	the	DET
ftr-337	2118	13	delivery	delivery	NOUN
ftr-337	2118	14	mechanism	mechanism	NOUN
ftr-337	2118	15	by	by	ADP
ftr-337	2118	16	which	which	PRON
ftr-337	2118	17	the	the	DET
ftr-337	2118	18	true	true	ADJ
ftr-337	2118	19	intended	intended	ADJ
ftr-337	2118	20	beneficiary	beneficiary	NOUN
ftr-337	2118	21	of	of	ADP
ftr-337	2118	22	the	the	DET
ftr-337	2118	23	program	program	NOUN
ftr-337	2118	24	receives	receive	VERB
ftr-337	2118	25	a	a	DET
ftr-337	2118	26	subsidy	subsidy	NOUN
ftr-337	2118	27	(	(	PUNCT
ftr-337	2118	28	for	for	ADP
ftr-337	2118	29	which	which	PRON
ftr-337	2118	30	the	the	DET
ftr-337	2118	31	investor	investor	NOUN
ftr-337	2118	32	is	be	AUX
ftr-337	2118	33	compensated	compensate	VERB
ftr-337	2118	34	via	via	ADP
ftr-337	2118	35	the	the	DET
ftr-337	2118	36	tax	tax	NOUN
ftr-337	2118	37	benefits	benefit	NOUN
ftr-337	2118	38	)	)	PUNCT
ftr-337	2118	39	,	,	PUNCT
ftr-337	2118	40	these	these	DET
ftr-337	2118	41	requirements	requirement	NOUN
ftr-337	2118	42	would	would	AUX
ftr-337	2118	43	appear	appear	VERB
ftr-337	2118	44	to	to	PART
ftr-337	2118	45	be	be	AUX
ftr-337	2118	46	impediments	impediment	NOUN
ftr-337	2118	47	:	:	PUNCT
ftr-337	2118	48	the	the	DET
ftr-337	2118	49	investor	investor	NOUN
ftr-337	2118	50	will	will	AUX
ftr-337	2118	51	charge	charge	VERB
ftr-337	2118	52	a	a	DET
ftr-337	2118	53	premium	premium	NOUN
ftr-337	2118	54	for	for	ADP
ftr-337	2118	55	taking	take	VERB
ftr-337	2118	56	risks	risk	NOUN
ftr-337	2118	57	(	(	PUNCT
ftr-337	2118	58	these	these	PRON
ftr-337	2118	59	can	can	AUX
ftr-337	2118	60	be	be	AUX
ftr-337	2118	61	mitigated	mitigate	VERB
ftr-337	2118	62	by	by	ADP
ftr-337	2118	63	“	"	PUNCT
ftr-337	2118	64	side	side	ADJ
ftr-337	2118	65	agreements	agreement	NOUN
ftr-337	2118	66	and	and	CCONJ
ftr-337	2118	67	guarantees	guarantee	NOUN
ftr-337	2118	68	”	"	PUNCT
ftr-337	2118	69	but	but	CCONJ
ftr-337	2118	70	these	these	PRON
ftr-337	2118	71	in	in	ADP
ftr-337	2118	72	turn	turn	NOUN
ftr-337	2118	73	may	may	AUX
ftr-337	2118	74	imperil	imperil	VERB
ftr-337	2118	75	the	the	DET
ftr-337	2118	76	tax	tax	NOUN
ftr-337	2118	77	analysis	analysis	NOUN
ftr-337	2118	78	)	)	PUNCT
ftr-337	2118	79	;	;	PUNCT
ftr-337	2118	80	the	the	DET
ftr-337	2118	81	complications	complication	NOUN
ftr-337	2118	82	added	add	VERB
ftr-337	2118	83	to	to	ADP
ftr-337	2118	84	the	the	DET
ftr-337	2118	85	transaction	transaction	NOUN
ftr-337	2118	86	will	will	AUX
ftr-337	2118	87	increase	increase	VERB
ftr-337	2118	88	transaction	transaction	NOUN
ftr-337	2118	89	costs	cost	NOUN
ftr-337	2118	90	(	(	PUNCT
ftr-337	2118	91	which	which	PRON
ftr-337	2118	92	invariably	invariably	ADV
ftr-337	2118	93	come	come	VERB
ftr-337	2118	94	“	"	PUNCT
ftr-337	2118	95	off	off	ADP
ftr-337	2118	96	the	the	DET
ftr-337	2118	97	top	top	NOUN
ftr-337	2118	98	”	"	PUNCT
ftr-337	2118	99	)	)	PUNCT
ftr-337	2118	100	;	;	PUNCT
ftr-337	2118	101	and	and	CCONJ
ftr-337	2118	102	the	the	DET
ftr-337	2118	103	requirement	requirement	NOUN
ftr-337	2118	104	of	of	ADP
ftr-337	2118	105	a	a	DET
ftr-337	2118	106	pre	pre	ADJ
ftr-337	2118	107	-	-	ADJ
ftr-337	2118	108	tax	tax	ADJ
ftr-337	2118	109	profit	profit	NOUN
ftr-337	2118	110	for	for	ADP
ftr-337	2118	111	the	the	DET
ftr-337	2118	112	investor	investor	NOUN
ftr-337	2118	113	of	of	ADP
ftr-337	2118	114	necessity	necessity	NOUN
ftr-337	2118	115	comes	come	VERB
ftr-337	2118	116	at	at	ADP
ftr-337	2118	117	the	the	DET
ftr-337	2118	118	expense	expense	NOUN
ftr-337	2118	119	of	of	ADP
ftr-337	2118	120	other	other	ADJ
ftr-337	2118	121	participants	participant	NOUN
ftr-337	2118	122	in	in	ADP
ftr-337	2118	123	the	the	DET
ftr-337	2118	124	project	project	NOUN
ftr-337	2118	125	.	.	PUNCT
ftr-337	2119	1	the	the	DET
ftr-337	2119	2	question	question	NOUN
ftr-337	2119	3	of	of	ADP
ftr-337	2119	4	how	how	SCONJ
ftr-337	2119	5	best	good	ADJ
ftr-337	2119	6	to	to	PART
ftr-337	2119	7	design	design	VERB
ftr-337	2119	8	such	such	DET
ftr-337	2119	9	a	a	DET
ftr-337	2119	10	new	new	ADJ
ftr-337	2119	11	tax	tax	NOUN
ftr-337	2119	12	benefit	benefit	NOUN
ftr-337	2119	13	transfer	transfer	NOUN
ftr-337	2119	14	regime	regime	NOUN
ftr-337	2119	15	,	,	PUNCT
ftr-337	2119	16	of	of	ADP
ftr-337	2119	17	course	course	NOUN
ftr-337	2119	18	,	,	PUNCT
ftr-337	2119	19	is	be	AUX
ftr-337	2119	20	a	a	DET
ftr-337	2119	21	complicated	complicated	ADJ
ftr-337	2119	22	one	one	NUM
ftr-337	2119	23	.	.	PUNCT
ftr-337	2120	1	further	far	ADV
ftr-337	2120	2	,	,	PUNCT
ftr-337	2120	3	it	it	PRON
ftr-337	2120	4	presumes	presume	VERB
ftr-337	2120	5	that	that	SCONJ
ftr-337	2120	6	a	a	DET
ftr-337	2120	7	continuation	continuation	NOUN
ftr-337	2120	8	of	of	ADP
ftr-337	2120	9	the	the	DET
ftr-337	2120	10	subsidies	subsidy	NOUN
ftr-337	2120	11	in	in	ADP
ftr-337	2120	12	question	question	NOUN
ftr-337	2120	13	is	be	AUX
ftr-337	2120	14	desirable	desirable	ADJ
ftr-337	2120	15	.	.	PUNCT
ftr-337	2121	1	obviously	obviously	ADV
ftr-337	2121	2	,	,	PUNCT
ftr-337	2121	3	if	if	SCONJ
ftr-337	2121	4	congress	congress	PROPN
ftr-337	2121	5	were	be	AUX
ftr-337	2121	6	to	to	PART
ftr-337	2121	7	adopt	adopt	VERB
ftr-337	2121	8	a	a	DET
ftr-337	2121	9	proposal	proposal	NOUN
ftr-337	2121	10	such	such	ADJ
ftr-337	2121	11	as	as	ADP
ftr-337	2121	12	that	that	PRON
ftr-337	2121	13	made	make	VERB
ftr-337	2121	14	in	in	ADP
ftr-337	2121	15	the	the	DET
ftr-337	2121	16	simpson	simpson	PROPN
ftr-337	2121	17	-	-	PUNCT
ftr-337	2121	18	bowles	bowles	PROPN
ftr-337	2121	19	report	report	NOUN
ftr-337	2121	20	—	—	PUNCT
ftr-337	2121	21	viz	viz	NUM
ftr-337	2121	22	.	.	PROPN
ftr-337	2121	23	,	,	PUNCT
ftr-337	2121	24	to	to	PART
ftr-337	2121	25	eliminate	eliminate	VERB
ftr-337	2121	26	nearly	nearly	ADV
ftr-337	2121	27	all	all	PRON
ftr-337	2121	28	tax	tax	NOUN
ftr-337	2121	29	expenditures	expenditure	NOUN
ftr-337	2121	30	—	—	PUNCT
ftr-337	2121	31	that	that	PRON
ftr-337	2121	32	would	would	AUX
ftr-337	2121	33	render	render	VERB
ftr-337	2121	34	this	this	DET
ftr-337	2121	35	discussion	discussion	NOUN
ftr-337	2121	36	moot	moot	NOUN
ftr-337	2121	37	.	.	PUNCT
ftr-337	2122	1	313	313	NUM
ftr-337	2122	2	of	of	ADP
ftr-337	2122	3	course	course	NOUN
ftr-337	2122	4	,	,	PUNCT
ftr-337	2122	5	a	a	DET
ftr-337	2122	6	decision	decision	NOUN
ftr-337	2122	7	to	to	PART
ftr-337	2122	8	convert	convert	VERB
ftr-337	2122	9	the	the	DET
ftr-337	2122	10	current	current	ADJ
ftr-337	2122	11	tax	tax	NOUN
ftr-337	2122	12	credits	credit	NOUN
ftr-337	2122	13	to	to	PART
ftr-337	2122	14	direct	direct	VERB
ftr-337	2122	15	subsidies	subsidy	NOUN
ftr-337	2122	16	similarly	similarly	ADV
ftr-337	2122	17	would	would	AUX
ftr-337	2122	18	eliminate	eliminate	VERB
ftr-337	2122	19	consideration	consideration	NOUN
ftr-337	2122	20	of	of	ADP
ftr-337	2122	21	re	re	VERB
ftr-337	2122	22	-	-	ADJ
ftr-337	2122	23	designing	designing	ADJ
ftr-337	2122	24	tax	tax	NOUN
ftr-337	2122	25	credit	credit	NOUN
ftr-337	2122	26	subsidies	subsidy	NOUN
ftr-337	2122	27	.	.	PUNCT
ftr-337	2123	1	312	312	X
ftr-337	2123	2	.	.	X
ftr-337	2123	3	see	see	VERB
ftr-337	2123	4	supra	supra	PROPN
ftr-337	2123	5	note	note	PROPN
ftr-337	2123	6	98	98	NUM
ftr-337	2123	7	and	and	CCONJ
ftr-337	2123	8	accompanying	accompany	VERB
ftr-337	2123	9	text	text	NOUN
ftr-337	2123	10	.	.	PUNCT
ftr-337	2124	1	313	313	NUM
ftr-337	2124	2	.	.	PUNCT
ftr-337	2125	1	see	see	VERB
ftr-337	2125	2	nat’l	nat’l	NOUN
ftr-337	2125	3	comm’n	comm’n	NOUN
ftr-337	2125	4	,	,	PUNCT
ftr-337	2125	5	moment	moment	NOUN
ftr-337	2125	6	of	of	ADP
ftr-337	2125	7	truth	truth	NOUN
ftr-337	2125	8	,	,	PUNCT
ftr-337	2125	9	supra	supra	PROPN
ftr-337	2125	10	note	note	NOUN
ftr-337	2125	11	121	121	NUM
ftr-337	2125	12	.	.	PUNCT
ftr-337	2125	13	2012	2012	NUM
ftr-337	2125	14	]	]	PUNCT
ftr-337	2125	15	monetization	monetization	NOUN
ftr-337	2125	16	of	of	ADP
ftr-337	2125	17	business	business	NOUN
ftr-337	2125	18	tax	tax	NOUN
ftr-337	2125	19	credits	credit	NOUN
ftr-337	2125	20	717	717	NUM
ftr-337	2125	21	in	in	ADP
ftr-337	2125	22	part	part	NOUN
ftr-337	2125	23	vi	vi	PROPN
ftr-337	2125	24	,	,	PUNCT
ftr-337	2125	25	below	below	ADP
ftr-337	2125	26	this	this	DET
ftr-337	2125	27	article	article	NOUN
ftr-337	2125	28	briefly	briefly	ADV
ftr-337	2125	29	explains	explain	VERB
ftr-337	2125	30	the	the	DET
ftr-337	2125	31	experiences	experience	NOUN
ftr-337	2125	32	of	of	ADP
ftr-337	2125	33	some	some	PRON
ftr-337	2125	34	of	of	ADP
ftr-337	2125	35	the	the	DET
ftr-337	2125	36	states	state	NOUN
ftr-337	2125	37	in	in	ADP
ftr-337	2125	38	regard	regard	NOUN
ftr-337	2125	39	to	to	ADP
ftr-337	2125	40	monetization	monetization	NOUN
ftr-337	2125	41	of	of	ADP
ftr-337	2125	42	tax	tax	NOUN
ftr-337	2125	43	credits	credit	NOUN
ftr-337	2125	44	.	.	PUNCT
ftr-337	2126	1	part	part	PROPN
ftr-337	2126	2	vii	vii	PROPN
ftr-337	2126	3	examines	examine	VERB
ftr-337	2126	4	the	the	DET
ftr-337	2126	5	associated	associated	ADJ
ftr-337	2126	6	federal	federal	ADJ
ftr-337	2126	7	income	income	NOUN
ftr-337	2126	8	tax	tax	NOUN
ftr-337	2126	9	implications	implication	NOUN
ftr-337	2126	10	.	.	PUNCT
ftr-337	2127	1	finally	finally	ADV
ftr-337	2127	2	,	,	PUNCT
ftr-337	2127	3	part	part	NOUN
ftr-337	2127	4	viii	viii	NOUN
ftr-337	2127	5	offers	offer	VERB
ftr-337	2127	6	some	some	DET
ftr-337	2127	7	concluding	conclude	VERB
ftr-337	2127	8	thoughts	thought	NOUN
ftr-337	2127	9	that	that	PRON
ftr-337	2127	10	hopefully	hopefully	ADV
ftr-337	2127	11	pull	pull	VERB
ftr-337	2127	12	together	together	ADV
ftr-337	2127	13	all	all	PRON
ftr-337	2127	14	of	of	ADP
ftr-337	2127	15	the	the	DET
ftr-337	2127	16	threads	thread	NOUN
ftr-337	2127	17	of	of	ADP
ftr-337	2127	18	discussion	discussion	NOUN
ftr-337	2127	19	in	in	ADP
ftr-337	2127	20	this	this	DET
ftr-337	2127	21	article	article	NOUN
ftr-337	2127	22	.	.	PUNCT
ftr-337	2128	1	vi	vi	PROPN
ftr-337	2128	2	.	.	PROPN
ftr-337	2128	3	overview	overview	NOUN
ftr-337	2128	4	of	of	ADP
ftr-337	2128	5	select	select	ADJ
ftr-337	2128	6	state	state	NOUN
ftr-337	2128	7	business	business	NOUN
ftr-337	2128	8	tax	tax	NOUN
ftr-337	2128	9	credits	credit	NOUN
ftr-337	2128	10	and	and	CCONJ
ftr-337	2128	11	officially	officially	ADV
ftr-337	2128	12	sanctioned	sanction	VERB
ftr-337	2128	13	monetization	monetization	NOUN
ftr-337	2128	14	structures	structure	NOUN
ftr-337	2128	15	as	as	SCONJ
ftr-337	2128	16	noted	note	VERB
ftr-337	2128	17	in	in	ADP
ftr-337	2128	18	the	the	DET
ftr-337	2128	19	introduction	introduction	NOUN
ftr-337	2128	20	,	,	PUNCT
ftr-337	2128	21	there	there	PRON
ftr-337	2128	22	is	be	VERB
ftr-337	2128	23	a	a	DET
ftr-337	2128	24	significant	significant	ADJ
ftr-337	2128	25	degree	degree	NOUN
ftr-337	2128	26	of	of	ADP
ftr-337	2128	27	variability	variability	NOUN
ftr-337	2128	28	in	in	ADP
ftr-337	2128	29	the	the	DET
ftr-337	2128	30	handling	handling	NOUN
ftr-337	2128	31	of	of	ADP
ftr-337	2128	32	tax	tax	NOUN
ftr-337	2128	33	credits	credit	NOUN
ftr-337	2128	34	by	by	ADP
ftr-337	2128	35	the	the	DET
ftr-337	2128	36	states	state	NOUN
ftr-337	2128	37	.	.	PUNCT
ftr-337	2129	1	some	some	DET
ftr-337	2129	2	states	state	NOUN
ftr-337	2129	3	have	have	AUX
ftr-337	2129	4	initiated	initiate	VERB
ftr-337	2129	5	refundable	refundable	ADJ
ftr-337	2129	6	tax	tax	NOUN
ftr-337	2129	7	credits	credit	NOUN
ftr-337	2129	8	and	and	CCONJ
ftr-337	2129	9	others	other	NOUN
ftr-337	2129	10	transferable	transferable	ADJ
ftr-337	2129	11	tax	tax	NOUN
ftr-337	2129	12	credits	credit	NOUN
ftr-337	2129	13	and	and	CCONJ
ftr-337	2129	14	still	still	ADV
ftr-337	2129	15	others	other	NOUN
ftr-337	2129	16	non	non	ADJ
ftr-337	2129	17	-	-	ADJ
ftr-337	2129	18	transferable	transferable	ADJ
ftr-337	2129	19	tax	tax	NOUN
ftr-337	2129	20	credits	credit	NOUN
ftr-337	2129	21	,	,	PUNCT
ftr-337	2129	22	sometimes	sometimes	ADV
ftr-337	2129	23	with	with	ADP
ftr-337	2129	24	lenient	lenient	ADJ
ftr-337	2129	25	partnership	partnership	NOUN
ftr-337	2129	26	allocation	allocation	NOUN
ftr-337	2129	27	rules	rule	NOUN
ftr-337	2129	28	that	that	PRON
ftr-337	2129	29	facilitate	facilitate	VERB
ftr-337	2129	30	“	"	PUNCT
ftr-337	2129	31	transfers	transfer	NOUN
ftr-337	2129	32	”	"	PUNCT
ftr-337	2129	33	and	and	CCONJ
ftr-337	2129	34	sometimes	sometimes	ADV
ftr-337	2129	35	not	not	PART
ftr-337	2129	36	.	.	PUNCT
ftr-337	2130	1	314	314	NUM
ftr-337	2130	2	a.	a.	NOUN
ftr-337	2130	3	refundable	refundable	ADJ
ftr-337	2130	4	state	state	NOUN
ftr-337	2130	5	tax	tax	NOUN
ftr-337	2130	6	credits	credit	NOUN
ftr-337	2130	7	in	in	ADP
ftr-337	2130	8	2000	2000	NUM
ftr-337	2130	9	,	,	PUNCT
ftr-337	2130	10	maryland	maryland	PROPN
ftr-337	2130	11	enacted	enact	VERB
ftr-337	2130	12	the	the	DET
ftr-337	2130	13	“	"	PUNCT
ftr-337	2130	14	clean	clean	ADJ
ftr-337	2130	15	energy	energy	NOUN
ftr-337	2130	16	production	production	NOUN
ftr-337	2130	17	tax	tax	NOUN
ftr-337	2130	18	credit	credit	NOUN
ftr-337	2130	19	,	,	PUNCT
ftr-337	2130	20	”	"	PUNCT
ftr-337	2130	21	315	315	NUM
ftr-337	2130	22	offering	offer	VERB
ftr-337	2130	23	a	a	DET
ftr-337	2130	24	state	state	NOUN
ftr-337	2130	25	income	income	NOUN
ftr-337	2130	26	tax	tax	NOUN
ftr-337	2130	27	credit	credit	NOUN
ftr-337	2130	28	of	of	ADP
ftr-337	2130	29	0.85	0.85	NUM
ftr-337	2130	30	cents	cent	NOUN
ftr-337	2130	31	per	per	ADP
ftr-337	2130	32	kwh	kwh	NOUN
ftr-337	2130	33	for	for	ADP
ftr-337	2130	34	electricity	electricity	NOUN
ftr-337	2130	35	generated	generate	VERB
ftr-337	2130	36	from	from	ADP
ftr-337	2130	37	qualified	qualified	ADJ
ftr-337	2130	38	renewable	renewable	ADJ
ftr-337	2130	39	sources	source	NOUN
ftr-337	2130	40	.	.	PUNCT
ftr-337	2131	1	in	in	ADP
ftr-337	2131	2	early	early	ADJ
ftr-337	2131	3	2010	2010	NUM
ftr-337	2131	4	,	,	PUNCT
ftr-337	2131	5	the	the	DET
ftr-337	2131	6	maryland	maryland	PROPN
ftr-337	2131	7	energy	energy	PROPN
ftr-337	2131	8	administration	administration	NOUN
ftr-337	2131	9	issued	issue	VERB
ftr-337	2131	10	a	a	DET
ftr-337	2131	11	report	report	NOUN
ftr-337	2131	12	recommending	recommend	VERB
ftr-337	2131	13	that	that	SCONJ
ftr-337	2131	14	the	the	DET
ftr-337	2131	15	production	production	NOUN
ftr-337	2131	16	tax	tax	NOUN
ftr-337	2131	17	credit	credit	NOUN
ftr-337	2131	18	be	be	AUX
ftr-337	2131	19	made	make	VERB
ftr-337	2131	20	either	either	CCONJ
ftr-337	2131	21	refundable	refundable	ADJ
ftr-337	2131	22	or	or	CCONJ
ftr-337	2131	23	transferable	transferable	ADJ
ftr-337	2131	24	,	,	PUNCT
ftr-337	2131	25	“	"	PUNCT
ftr-337	2131	26	to	to	PART
ftr-337	2131	27	enable	enable	VERB
ftr-337	2131	28	those	those	PRON
ftr-337	2131	29	with	with	ADP
ftr-337	2131	30	insufficient	insufficient	ADJ
ftr-337	2131	31	or	or	CCONJ
ftr-337	2131	32	no	no	DET
ftr-337	2131	33	tax	tax	NOUN
ftr-337	2131	34	liability	liability	NOUN
ftr-337	2131	35	to	to	PART
ftr-337	2131	36	utilize	utilize	VERB
ftr-337	2131	37	the	the	DET
ftr-337	2131	38	incentive	incentive	NOUN
ftr-337	2131	39	.	.	PUNCT
ftr-337	2131	40	”	"	PUNCT
ftr-337	2132	1	316	316	NUM
ftr-337	2132	2	it	it	PRON
ftr-337	2132	3	noted	note	VERB
ftr-337	2132	4	that	that	SCONJ
ftr-337	2132	5	“	"	PUNCT
ftr-337	2132	6	[	[	X
ftr-337	2132	7	t]o	t]o	NOUN
ftr-337	2132	8	date	date	NOUN
ftr-337	2132	9	,	,	PUNCT
ftr-337	2132	10	the	the	DET
ftr-337	2132	11	tax	tax	NOUN
ftr-337	2132	12	credit	credit	NOUN
ftr-337	2132	13	program	program	NOUN
ftr-337	2132	14	has	have	AUX
ftr-337	2132	15	been	be	AUX
ftr-337	2132	16	underutilized	underutilize	VERB
ftr-337	2132	17	;	;	PUNCT
ftr-337	2132	18	approximately	approximately	ADV
ftr-337	2132	19	$	$	SYM
ftr-337	2132	20	5.1	5.1	NUM
ftr-337	2132	21	million	million	NUM
ftr-337	2132	22	of	of	ADP
ftr-337	2132	23	the	the	DET
ftr-337	2132	24	authorized	authorized	ADJ
ftr-337	2132	25	$	$	SYM
ftr-337	2132	26	25	25	NUM
ftr-337	2132	27	million	million	NUM
ftr-337	2132	28	in	in	ADP
ftr-337	2132	29	tax	tax	NOUN
ftr-337	2132	30	credits	credit	NOUN
ftr-337	2132	31	have	have	AUX
ftr-337	2132	32	been	be	AUX
ftr-337	2132	33	allocated	allocate	VERB
ftr-337	2132	34	.	.	PUNCT
ftr-337	2132	35	”	"	PUNCT
ftr-337	2133	1	317	317	NUM
ftr-337	2133	2	the	the	DET
ftr-337	2133	3	report	report	NOUN
ftr-337	2133	4	drew	draw	VERB
ftr-337	2133	5	on	on	ADP
ftr-337	2133	6	the	the	DET
ftr-337	2133	7	experiences	experience	NOUN
ftr-337	2133	8	of	of	ADP
ftr-337	2133	9	other	other	ADJ
ftr-337	2133	10	states	state	NOUN
ftr-337	2133	11	that	that	PRON
ftr-337	2133	12	had	have	AUX
ftr-337	2133	13	enacted	enact	VERB
ftr-337	2133	14	comparable	comparable	ADJ
ftr-337	2133	15	programs	program	NOUN
ftr-337	2133	16	.	.	PUNCT
ftr-337	2134	1	for	for	ADP
ftr-337	2134	2	example	example	NOUN
ftr-337	2134	3	,	,	PUNCT
ftr-337	2134	4	iowa	iowa	PROPN
ftr-337	2134	5	’s	’s	PART
ftr-337	2134	6	transferable	transferable	ADJ
ftr-337	2134	7	production	production	NOUN
ftr-337	2134	8	tax	tax	NOUN
ftr-337	2134	9	credit	credit	NOUN
ftr-337	2134	10	programs	program	NOUN
ftr-337	2134	11	had	have	AUX
ftr-337	2134	12	resulted	result	VERB
ftr-337	2134	13	in	in	ADP
ftr-337	2134	14	“	"	PUNCT
ftr-337	2134	15	iowa	iowa	PROPN
ftr-337	2134	16	’s	’s	PART
ftr-337	2134	17	total	total	ADJ
ftr-337	2134	18	installed	instal	VERB
ftr-337	2134	19	wind	wind	NOUN
ftr-337	2134	20	capacity	capacity	NOUN
ftr-337	2134	21	of	of	ADP
ftr-337	2134	22	3,053	3,053	NUM
ftr-337	2134	23	mw	mw	NOUN
ftr-337	2134	24	(	(	PUNCT
ftr-337	2134	25	as	as	ADP
ftr-337	2134	26	of	of	ADP
ftr-337	2134	27	june	june	PROPN
ftr-337	2134	28	2009	2009	NUM
ftr-337	2134	29	)	)	PUNCT
ftr-337	2134	30	rank[ing	rank[e	VERB
ftr-337	2134	31	]	]	PUNCT
ftr-337	2134	32	second	second	ADJ
ftr-337	2134	33	among	among	ADP
ftr-337	2134	34	all	all	DET
ftr-337	2134	35	states	state	NOUN
ftr-337	2134	36	.	.	PUNCT
ftr-337	2134	37	”	"	PUNCT
ftr-337	2135	1	318	318	NUM
ftr-337	2135	2	oklahoma	oklahoma	PROPN
ftr-337	2135	3	’s	’s	PART
ftr-337	2135	4	freely	freely	ADV
ftr-337	2135	5	-	-	PUNCT
ftr-337	2135	6	transferable	transferable	ADJ
ftr-337	2135	7	“	"	PUNCT
ftr-337	2135	8	zero	zero	NUM
ftr-337	2135	9	-	-	PUNCT
ftr-337	2135	10	emissions	emission	NOUN
ftr-337	2135	11	facilities	facility	NOUN
ftr-337	2135	12	production	production	NOUN
ftr-337	2135	13	tax	tax	NOUN
ftr-337	2135	14	credit	credit	NOUN
ftr-337	2135	15	”	"	PUNCT
ftr-337	2135	16	had	have	AUX
ftr-337	2135	17	caused	cause	VERB
ftr-337	2135	18	“	"	PUNCT
ftr-337	2135	19	growth	growth	NOUN
ftr-337	2135	20	in	in	ADP
ftr-337	2135	21	renewable	renewable	ADJ
ftr-337	2135	22	energy	energy	NOUN
ftr-337	2135	23	generation	generation	NOUN
ftr-337	2135	24	in	in	ADP
ftr-337	2135	25	oklahoma	oklahoma	PROPN
ftr-337	2136	1	[	[	X
ftr-337	2136	2	to	to	PART
ftr-337	2136	3	be	be	AUX
ftr-337	2136	4	]	]	PUNCT
ftr-337	2136	5	fifth	fifth	ADJ
ftr-337	2136	6	fastest	fast	ADV
ftr-337	2136	7	among	among	ADP
ftr-337	2136	8	all	all	DET
ftr-337	2136	9	states	state	NOUN
ftr-337	2136	10	.	.	PUNCT
ftr-337	2136	11	”	"	PUNCT
ftr-337	2137	1	319	319	NUM
ftr-337	2137	2	in	in	ADP
ftr-337	2137	3	june	june	PROPN
ftr-337	2137	4	2010	2010	NUM
ftr-337	2137	5	,	,	PUNCT
ftr-337	2137	6	the	the	DET
ftr-337	2137	7	maryland	maryland	NOUN
ftr-337	2137	8	state	state	NOUN
ftr-337	2137	9	legislature	legislature	NOUN
ftr-337	2137	10	passed	pass	VERB
ftr-337	2137	11	legislation	legislation	NOUN
ftr-337	2137	12	allowing	allow	VERB
ftr-337	2137	13	corporations	corporation	NOUN
ftr-337	2137	14	and	and	CCONJ
ftr-337	2137	15	individuals	individual	NOUN
ftr-337	2137	16	to	to	PART
ftr-337	2137	17	claim	claim	VERB
ftr-337	2137	18	314	314	NUM
ftr-337	2137	19	.	.	PUNCT
ftr-337	2138	1	see	see	VERB
ftr-337	2138	2	supra	supra	PROPN
ftr-337	2138	3	notes	note	VERB
ftr-337	2138	4	18–22	18–22	NUM
ftr-337	2138	5	and	and	CCONJ
ftr-337	2138	6	accompanying	accompany	VERB
ftr-337	2138	7	text	text	NOUN
ftr-337	2138	8	.	.	PUNCT
ftr-337	2139	1	315	315	NUM
ftr-337	2139	2	.	.	PUNCT
ftr-337	2140	1	md	md	PROPN
ftr-337	2140	2	.	.	PROPN
ftr-337	2140	3	code	code	PROPN
ftr-337	2140	4	ann	ann	PROPN
ftr-337	2140	5	.	.	PROPN
ftr-337	2140	6	,	,	PUNCT
ftr-337	2140	7	tax	tax	NOUN
ftr-337	2140	8	-	-	PUNCT
ftr-337	2140	9	gen	gen	PROPN
ftr-337	2140	10	.	.	PROPN
ftr-337	2140	11	§	§	PROPN
ftr-337	2140	12	10	10	NUM
ftr-337	2140	13	-	-	SYM
ftr-337	2140	14	720	720	NUM
ftr-337	2140	15	(	(	PUNCT
ftr-337	2140	16	2000	2000	NUM
ftr-337	2140	17	)	)	PUNCT
ftr-337	2140	18	.	.	PUNCT
ftr-337	2141	1	316	316	NUM
ftr-337	2141	2	.	.	PUNCT
ftr-337	2142	1	md	md	PROPN
ftr-337	2142	2	.	.	PUNCT
ftr-337	2142	3	energy	energy	PROPN
ftr-337	2142	4	admin	admin	PROPN
ftr-337	2142	5	.	.	PROPN
ftr-337	2142	6	,	,	PUNCT
ftr-337	2142	7	maryland	maryland	PROPN
ftr-337	2142	8	energy	energy	NOUN
ftr-337	2142	9	outlook	outlook	NOUN
ftr-337	2142	10	70	70	NUM
ftr-337	2142	11	(	(	PUNCT
ftr-337	2142	12	2010	2010	NUM
ftr-337	2142	13	)	)	PUNCT
ftr-337	2142	14	,	,	PUNCT
ftr-337	2142	15	http://www.energy.state.md.us/documents/meofinalreportjan2010.pdf	http://www.energy.state.md.us/documents/meofinalreportjan2010.pdf	PROPN
ftr-337	2142	16	.	.	PROPN
ftr-337	2143	1	317	317	NUM
ftr-337	2143	2	.	.	PUNCT
ftr-337	2144	1	i	i	PRON
ftr-337	2144	2	d.	d.	PROPN
ftr-337	2144	3	at	at	ADP
ftr-337	2144	4	73	73	NUM
ftr-337	2144	5	.	.	PUNCT
ftr-337	2145	1	318	318	NUM
ftr-337	2145	2	.	.	PUNCT
ftr-337	2146	1	i	i	PRON
ftr-337	2146	2	d.	d.	PROPN
ftr-337	2146	3	at	at	ADP
ftr-337	2146	4	71	71	NUM
ftr-337	2146	5	.	.	PUNCT
ftr-337	2147	1	319	319	NUM
ftr-337	2147	2	.	.	PUNCT
ftr-337	2148	1	i	i	PRON
ftr-337	2148	2	d.	d.	PROPN
ftr-337	2148	3	at	at	ADP
ftr-337	2148	4	72	72	NUM
ftr-337	2148	5	.	.	PUNCT
ftr-337	2149	1	718	718	NUM
ftr-337	2149	2	florida	florida	PROPN
ftr-337	2149	3	tax	tax	NOUN
ftr-337	2149	4	review	review	NOUN
ftr-337	2149	5	[	[	X
ftr-337	2149	6	vol.12:9	vol.12:9	ADP
ftr-337	2149	7	a	a	DET
ftr-337	2149	8	refund	refund	NOUN
ftr-337	2149	9	in	in	ADP
ftr-337	2149	10	the	the	DET
ftr-337	2149	11	amount	amount	NOUN
ftr-337	2149	12	of	of	ADP
ftr-337	2149	13	any	any	DET
ftr-337	2149	14	excess	excess	ADJ
ftr-337	2149	15	credit	credit	NOUN
ftr-337	2149	16	.	.	PUNCT
ftr-337	2150	1	320	320	NUM
ftr-337	2150	2	in	in	ADP
ftr-337	2150	3	doing	do	VERB
ftr-337	2150	4	so	so	ADV
ftr-337	2151	1	,	,	PUNCT
ftr-337	2151	2	it	it	PRON
ftr-337	2151	3	joined	join	VERB
ftr-337	2151	4	a	a	DET
ftr-337	2151	5	number	number	NOUN
ftr-337	2151	6	of	of	ADP
ftr-337	2151	7	other	other	ADJ
ftr-337	2151	8	states	state	NOUN
ftr-337	2151	9	that	that	PRON
ftr-337	2151	10	have	have	AUX
ftr-337	2151	11	adopted	adopt	VERB
ftr-337	2151	12	refundable	refundable	ADJ
ftr-337	2151	13	tax	tax	NOUN
ftr-337	2151	14	credits	credit	NOUN
ftr-337	2151	15	.	.	PUNCT
ftr-337	2152	1	321	321	NUM
ftr-337	2152	2	b.	b.	PROPN
ftr-337	2152	3	transferable	transferable	ADJ
ftr-337	2152	4	state	state	NOUN
ftr-337	2152	5	tax	tax	NOUN
ftr-337	2152	6	credits	credit	NOUN
ftr-337	2152	7	in	in	ADP
ftr-337	2152	8	june	june	PROPN
ftr-337	2152	9	2005	2005	NUM
ftr-337	2152	10	,	,	PUNCT
ftr-337	2152	11	iowa	iowa	PROPN
ftr-337	2152	12	enacted	enact	VERB
ftr-337	2152	13	production	production	NOUN
ftr-337	2152	14	tax	tax	NOUN
ftr-337	2152	15	credits	credit	NOUN
ftr-337	2152	16	for	for	ADP
ftr-337	2152	17	producers	producer	NOUN
ftr-337	2152	18	of	of	ADP
ftr-337	2152	19	wind	wind	NOUN
ftr-337	2152	20	energy	energy	NOUN
ftr-337	2152	21	(	(	PUNCT
ftr-337	2152	22	“	"	PUNCT
ftr-337	2152	23	section	section	NOUN
ftr-337	2152	24	476b	476b	NOUN
ftr-337	2152	25	credit	credit	NOUN
ftr-337	2152	26	”	"	PUNCT
ftr-337	2152	27	)	)	PUNCT
ftr-337	2152	28	322	322	NUM
ftr-337	2152	29	and	and	CCONJ
ftr-337	2152	30	other	other	ADJ
ftr-337	2152	31	producers	producer	NOUN
ftr-337	2152	32	of	of	ADP
ftr-337	2152	33	renewable	renewable	ADJ
ftr-337	2152	34	energy	energy	NOUN
ftr-337	2152	35	(	(	PUNCT
ftr-337	2152	36	“	"	PUNCT
ftr-337	2152	37	section	section	NOUN
ftr-337	2152	38	476c	476c	NOUN
ftr-337	2152	39	credit	credit	NOUN
ftr-337	2152	40	”	"	PUNCT
ftr-337	2152	41	)	)	PUNCT
ftr-337	2152	42	.	.	PUNCT
ftr-337	2153	1	323	323	NUM
ftr-337	2153	2	the	the	DET
ftr-337	2153	3	owner	owner	NOUN
ftr-337	2153	4	of	of	ADP
ftr-337	2153	5	an	an	DET
ftr-337	2153	6	eligible	eligible	ADJ
ftr-337	2153	7	facility	facility	NOUN
ftr-337	2153	8	is	be	AUX
ftr-337	2153	9	allowed	allow	VERB
ftr-337	2153	10	a	a	DET
ftr-337	2153	11	credit	credit	NOUN
ftr-337	2153	12	for	for	ADP
ftr-337	2153	13	each	each	DET
ftr-337	2153	14	kilowatt	kilowatt	NOUN
ftr-337	2153	15	hour	hour	NOUN
ftr-337	2153	16	of	of	ADP
ftr-337	2153	17	energy	energy	NOUN
ftr-337	2153	18	produced	produce	VERB
ftr-337	2153	19	(	(	PUNCT
ftr-337	2153	20	1.5¢/kwh	1.5¢/kwh	NUM
ftr-337	2153	21	for	for	ADP
ftr-337	2153	22	the	the	DET
ftr-337	2153	23	section	section	NOUN
ftr-337	2153	24	476c	476c	PROPN
ftr-337	2153	25	credit	credit	NOUN
ftr-337	2153	26	;	;	PUNCT
ftr-337	2153	27	1.0¢/kwh	1.0¢/kwh	NUM
ftr-337	2153	28	for	for	ADP
ftr-337	2153	29	the	the	DET
ftr-337	2153	30	section	section	NOUN
ftr-337	2153	31	476b	476b	NOUN
ftr-337	2153	32	credit	credit	NOUN
ftr-337	2153	33	)	)	PUNCT
ftr-337	2153	34	during	during	ADP
ftr-337	2153	35	the	the	DET
ftr-337	2153	36	10	10	NUM
ftr-337	2153	37	year	year	NOUN
ftr-337	2153	38	period	period	NOUN
ftr-337	2153	39	beginning	begin	VERB
ftr-337	2153	40	on	on	ADP
ftr-337	2153	41	the	the	DET
ftr-337	2153	42	date	date	NOUN
ftr-337	2153	43	the	the	DET
ftr-337	2153	44	facility	facility	NOUN
ftr-337	2153	45	was	be	AUX
ftr-337	2153	46	placed	place	VERB
ftr-337	2153	47	in	in	ADP
ftr-337	2153	48	service	service	NOUN
ftr-337	2153	49	.	.	PUNCT
ftr-337	2154	1	in	in	ADP
ftr-337	2154	2	2008	2008	NUM
ftr-337	2154	3	,	,	PUNCT
ftr-337	2154	4	the	the	DET
ftr-337	2154	5	section	section	NOUN
ftr-337	2154	6	476b	476b	NOUN
ftr-337	2154	7	credit	credit	NOUN
ftr-337	2154	8	was	be	AUX
ftr-337	2154	9	changed	change	VERB
ftr-337	2154	10	from	from	ADP
ftr-337	2154	11	being	be	AUX
ftr-337	2154	12	transferable	transferable	ADJ
ftr-337	2154	13	only	only	ADV
ftr-337	2154	14	one	one	NUM
ftr-337	2154	15	time	time	NOUN
ftr-337	2154	16	to	to	ADP
ftr-337	2154	17	being	be	AUX
ftr-337	2154	18	freely	freely	ADV
ftr-337	2154	19	transferable	transferable	ADJ
ftr-337	2154	20	.	.	PUNCT
ftr-337	2155	1	324	324	NUM
ftr-337	2156	1	the	the	DET
ftr-337	2156	2	section	section	NOUN
ftr-337	2156	3	476c	476c	NOUN
ftr-337	2156	4	credit	credit	NOUN
ftr-337	2156	5	may	may	AUX
ftr-337	2156	6	also	also	ADV
ftr-337	2156	7	be	be	AUX
ftr-337	2156	8	transferred	transfer	VERB
ftr-337	2156	9	,	,	PUNCT
ftr-337	2156	10	but	but	CCONJ
ftr-337	2156	11	only	only	ADV
ftr-337	2156	12	one	one	NUM
ftr-337	2156	13	time	time	NOUN
ftr-337	2156	14	.	.	PUNCT
ftr-337	2157	1	325	325	NUM
ftr-337	2157	2	any	any	DET
ftr-337	2157	3	consideration	consideration	NOUN
ftr-337	2157	4	received	receive	VERB
ftr-337	2157	5	by	by	ADP
ftr-337	2157	6	the	the	DET
ftr-337	2157	7	transferor	transferor	NOUN
ftr-337	2157	8	of	of	ADP
ftr-337	2157	9	the	the	DET
ftr-337	2157	10	tax	tax	NOUN
ftr-337	2157	11	credit	credit	NOUN
ftr-337	2157	12	certificates	certificate	NOUN
ftr-337	2157	13	will	will	AUX
ftr-337	2157	14	not	not	PART
ftr-337	2157	15	be	be	AUX
ftr-337	2157	16	included	include	VERB
ftr-337	2157	17	in	in	ADP
ftr-337	2157	18	the	the	DET
ftr-337	2157	19	transferor	transferor	NOUN
ftr-337	2157	20	’s	’s	PART
ftr-337	2157	21	gross	gross	ADJ
ftr-337	2157	22	income	income	NOUN
ftr-337	2157	23	.	.	PUNCT
ftr-337	2158	1	likewise	likewise	ADV
ftr-337	2158	2	,	,	PUNCT
ftr-337	2158	3	any	any	DET
ftr-337	2158	4	consideration	consideration	NOUN
ftr-337	2158	5	paid	pay	VERB
ftr-337	2158	6	for	for	ADP
ftr-337	2158	7	the	the	DET
ftr-337	2158	8	tax	tax	NOUN
ftr-337	2158	9	credit	credit	NOUN
ftr-337	2158	10	certificate	certificate	NOUN
ftr-337	2158	11	will	will	AUX
ftr-337	2158	12	not	not	PART
ftr-337	2158	13	be	be	AUX
ftr-337	2158	14	deducted	deduct	VERB
ftr-337	2158	15	from	from	ADP
ftr-337	2158	16	the	the	DET
ftr-337	2158	17	transferee	transferee	NOUN
ftr-337	2158	18	’s	’s	PART
ftr-337	2158	19	income	income	NOUN
ftr-337	2158	20	.	.	PUNCT
ftr-337	2159	1	the	the	DET
ftr-337	2159	2	iowa	iowa	PROPN
ftr-337	2159	3	department	department	PROPN
ftr-337	2159	4	of	of	ADP
ftr-337	2159	5	revenue	revenue	NOUN
ftr-337	2159	6	will	will	AUX
ftr-337	2159	7	issue	issue	VERB
ftr-337	2159	8	a	a	DET
ftr-337	2159	9	replacement	replacement	NOUN
ftr-337	2159	10	tax	tax	NOUN
ftr-337	2159	11	credit	credit	NOUN
ftr-337	2159	12	certificate	certificate	NOUN
ftr-337	2159	13	to	to	ADP
ftr-337	2159	14	the	the	DET
ftr-337	2159	15	transferee	transferee	NOUN
ftr-337	2159	16	.	.	PUNCT
ftr-337	2160	1	326	326	NUM
ftr-337	2160	2	the	the	DET
ftr-337	2160	3	statutes	statute	NOUN
ftr-337	2160	4	direct	direct	VERB
ftr-337	2160	5	the	the	DET
ftr-337	2160	6	iowa	iowa	PROPN
ftr-337	2160	7	department	department	PROPN
ftr-337	2160	8	of	of	ADP
ftr-337	2160	9	revenue	revenue	NOUN
ftr-337	2160	10	to	to	PART
ftr-337	2160	11	“	"	PUNCT
ftr-337	2160	12	develop	develop	VERB
ftr-337	2160	13	a	a	DET
ftr-337	2160	14	system	system	NOUN
ftr-337	2160	15	for	for	ADP
ftr-337	2160	16	the	the	DET
ftr-337	2160	17	registration	registration	NOUN
ftr-337	2160	18	of	of	ADP
ftr-337	2160	19	the	the	DET
ftr-337	2160	20	wind	wind	NOUN
ftr-337	2160	21	energy	energy	NOUN
ftr-337	2160	22	production	production	NOUN
ftr-337	2160	23	tax	tax	NOUN
ftr-337	2160	24	credit	credit	NOUN
ftr-337	2160	25	certificates	certificate	NOUN
ftr-337	2160	26	issued	issue	VERB
ftr-337	2160	27	or	or	CCONJ
ftr-337	2160	28	transferred	transfer	VERB
ftr-337	2160	29	under	under	ADP
ftr-337	2160	30	this	this	DET
ftr-337	2160	31	chapter	chapter	NOUN
ftr-337	2160	32	and	and	CCONJ
ftr-337	2160	33	a	a	DET
ftr-337	2160	34	system	system	NOUN
ftr-337	2160	35	that	that	PRON
ftr-337	2160	36	permits	permit	VERB
ftr-337	2160	37	verification	verification	NOUN
ftr-337	2160	38	that	that	SCONJ
ftr-337	2160	39	any	any	DET
ftr-337	2160	40	tax	tax	NOUN
ftr-337	2160	41	credit	credit	NOUN
ftr-337	2160	42	claimed	claim	VERB
ftr-337	2160	43	on	on	ADP
ftr-337	2160	44	a	a	DET
ftr-337	2160	45	tax	tax	NOUN
ftr-337	2160	46	return	return	NOUN
ftr-337	2160	47	is	be	AUX
ftr-337	2160	48	valid	valid	ADJ
ftr-337	2160	49	and	and	CCONJ
ftr-337	2160	50	that	that	SCONJ
ftr-337	2160	51	transfers	transfer	NOUN
ftr-337	2160	52	of	of	ADP
ftr-337	2160	53	the	the	DET
ftr-337	2160	54	tax	tax	NOUN
ftr-337	2160	55	credit	credit	NOUN
ftr-337	2160	56	certificates	certificate	NOUN
ftr-337	2160	57	are	be	AUX
ftr-337	2160	58	made	make	VERB
ftr-337	2160	59	in	in	ADP
ftr-337	2160	60	accordance	accordance	NOUN
ftr-337	2160	61	with	with	ADP
ftr-337	2160	62	the	the	DET
ftr-337	2160	63	requirements	requirement	NOUN
ftr-337	2160	64	of	of	ADP
ftr-337	2160	65	this	this	DET
ftr-337	2160	66	chapter	chapter	NOUN
ftr-337	2160	67	.	.	PUNCT
ftr-337	2160	68	”	"	PUNCT
ftr-337	2161	1	327	327	NUM
ftr-337	2161	2	320	320	NUM
ftr-337	2161	3	.	.	PUNCT
ftr-337	2161	4	md	md	PROPN
ftr-337	2161	5	.	.	PROPN
ftr-337	2161	6	code	code	PROPN
ftr-337	2161	7	ann	ann	PROPN
ftr-337	2161	8	.	.	PROPN
ftr-337	2161	9	,	,	PUNCT
ftr-337	2161	10	tax	tax	NOUN
ftr-337	2161	11	-	-	PUNCT
ftr-337	2161	12	gen	gen	PROPN
ftr-337	2161	13	.	.	PROPN
ftr-337	2161	14	§	§	PROPN
ftr-337	2161	15	10	10	NUM
ftr-337	2161	16	-	-	PUNCT
ftr-337	2161	17	720(d	720(d	NUM
ftr-337	2161	18	)	)	PUNCT
ftr-337	2161	19	,	,	PUNCT
ftr-337	2161	20	amended	amend	VERB
ftr-337	2161	21	by	by	ADP
ftr-337	2161	22	maryland	maryland	PROPN
ftr-337	2161	23	clean	clean	PROPN
ftr-337	2161	24	energy	energy	PROPN
ftr-337	2161	25	incentive	incentive	PROPN
ftr-337	2161	26	act	act	NOUN
ftr-337	2161	27	of	of	ADP
ftr-337	2161	28	2010	2010	NUM
ftr-337	2161	29	,	,	PUNCT
ftr-337	2161	30	2010	2010	NUM
ftr-337	2161	31	h.b	h.b	PROPN
ftr-337	2161	32	.	.	PROPN
ftr-337	2161	33	464	464	NUM
ftr-337	2161	34	,	,	PUNCT
ftr-337	2161	35	effective	effective	ADJ
ftr-337	2161	36	july	july	PROPN
ftr-337	2161	37	1	1	NUM
ftr-337	2161	38	,	,	PUNCT
ftr-337	2161	39	2010	2010	NUM
ftr-337	2161	40	.	.	PUNCT
ftr-337	2162	1	321	321	NUM
ftr-337	2162	2	.	.	PUNCT
ftr-337	2163	1	see	see	VERB
ftr-337	2163	2	supra	supra	PROPN
ftr-337	2163	3	note	note	PROPN
ftr-337	2163	4	18	18	NUM
ftr-337	2163	5	and	and	CCONJ
ftr-337	2163	6	accompanying	accompany	VERB
ftr-337	2163	7	text	text	NOUN
ftr-337	2163	8	.	.	PUNCT
ftr-337	2164	1	322	322	NUM
ftr-337	2164	2	.	.	PUNCT
ftr-337	2164	3	iowa	iowa	PROPN
ftr-337	2164	4	code	code	PROPN
ftr-337	2164	5	ann	ann	PROPN
ftr-337	2164	6	.	.	PUNCT
ftr-337	2165	1	§	§	PROPN
ftr-337	2165	2	476b	476b	PROPN
ftr-337	2165	3	(	(	PUNCT
ftr-337	2165	4	west	west	NOUN
ftr-337	2165	5	2011	2011	NUM
ftr-337	2165	6	)	)	PUNCT
ftr-337	2165	7	.	.	PUNCT
ftr-337	2166	1	323	323	NUM
ftr-337	2166	2	.	.	PUNCT
ftr-337	2167	1	iowa	iowa	PROPN
ftr-337	2167	2	code	code	PROPN
ftr-337	2167	3	ann	ann	PROPN
ftr-337	2167	4	.	.	PUNCT
ftr-337	2168	1	§	§	PROPN
ftr-337	2168	2	476c	476c	PROPN
ftr-337	2168	3	(	(	PUNCT
ftr-337	2168	4	west	west	NOUN
ftr-337	2168	5	2011	2011	NUM
ftr-337	2168	6	)	)	PUNCT
ftr-337	2168	7	.	.	PUNCT
ftr-337	2169	1	324	324	NUM
ftr-337	2169	2	.	.	PUNCT
ftr-337	2170	1	iowa	iowa	PROPN
ftr-337	2170	2	code	code	PROPN
ftr-337	2170	3	ann	ann	PROPN
ftr-337	2170	4	.	.	PUNCT
ftr-337	2171	1	§	§	PROPN
ftr-337	2171	2	476b.7	476b.7	NUM
ftr-337	2171	3	,	,	PUNCT
ftr-337	2171	4	amended	amend	VERB
ftr-337	2171	5	by	by	ADP
ftr-337	2171	6	2008	2008	NUM
ftr-337	2171	7	s.b	s.b	PROPN
ftr-337	2171	8	.	.	PROPN
ftr-337	2171	9	2405	2405	NUM
ftr-337	2171	10	,	,	PUNCT
ftr-337	2171	11	effective	effective	ADJ
ftr-337	2171	12	jan	jan	PROPN
ftr-337	2171	13	.	.	PROPN
ftr-337	2171	14	1	1	NUM
ftr-337	2171	15	,	,	PUNCT
ftr-337	2171	16	2008	2008	NUM
ftr-337	2171	17	.	.	PUNCT
ftr-337	2172	1	325	325	NUM
ftr-337	2172	2	.	.	PUNCT
ftr-337	2172	3	iowa	iowa	PROPN
ftr-337	2172	4	code	code	PROPN
ftr-337	2172	5	ann	ann	PROPN
ftr-337	2172	6	.	.	PUNCT
ftr-337	2173	1	§	§	PROPN
ftr-337	2173	2	476c.6	476c.6	PROPN
ftr-337	2173	3	(	(	PUNCT
ftr-337	2173	4	west	west	NOUN
ftr-337	2173	5	2011	2011	NUM
ftr-337	2173	6	)	)	PUNCT
ftr-337	2173	7	(	(	PUNCT
ftr-337	2173	8	for	for	ADP
ftr-337	2173	9	these	these	DET
ftr-337	2173	10	purposes	purpose	NOUN
ftr-337	2173	11	,	,	PUNCT
ftr-337	2173	12	“	"	PUNCT
ftr-337	2173	13	a	a	DET
ftr-337	2173	14	decision	decision	NOUN
ftr-337	2173	15	between	between	ADP
ftr-337	2173	16	a	a	DET
ftr-337	2173	17	producer	producer	NOUN
ftr-337	2173	18	and	and	CCONJ
ftr-337	2173	19	purchaser	purchaser	NOUN
ftr-337	2173	20	of	of	ADP
ftr-337	2173	21	renewable	renewable	ADJ
ftr-337	2173	22	energy	energy	NOUN
ftr-337	2173	23	regarding	regard	VERB
ftr-337	2173	24	who	who	PRON
ftr-337	2173	25	claims	claim	VERB
ftr-337	2173	26	the	the	DET
ftr-337	2173	27	tax	tax	NOUN
ftr-337	2173	28	credit	credit	NOUN
ftr-337	2173	29	issued	issue	VERB
ftr-337	2173	30	pursuant	pursuant	ADV
ftr-337	2173	31	to	to	ADP
ftr-337	2173	32	this	this	DET
ftr-337	2173	33	chapter	chapter	NOUN
ftr-337	2173	34	shall	shall	AUX
ftr-337	2173	35	not	not	PART
ftr-337	2173	36	be	be	AUX
ftr-337	2173	37	considered	consider	VERB
ftr-337	2173	38	a	a	DET
ftr-337	2173	39	transfer	transfer	NOUN
ftr-337	2173	40	.	.	PUNCT
ftr-337	2173	41	.	.	PUNCT
ftr-337	2173	42	.	.	PUNCT
ftr-337	2173	43	.	.	PUNCT
ftr-337	2173	44	”	"	PUNCT
ftr-337	2173	45	)	)	PUNCT
ftr-337	2173	46	.	.	PUNCT
ftr-337	2174	1	326	326	NUM
ftr-337	2174	2	.	.	PUNCT
ftr-337	2175	1	see	see	VERB
ftr-337	2175	2	,	,	PUNCT
ftr-337	2175	3	e.g.	e.g.	ADV
ftr-337	2175	4	,	,	PUNCT
ftr-337	2175	5	iowa	iowa	PROPN
ftr-337	2175	6	code	code	PROPN
ftr-337	2175	7	ann	ann	PROPN
ftr-337	2175	8	.	.	PUNCT
ftr-337	2176	1	§	§	PROPN
ftr-337	2176	2	476b.7	476b.7	PROPN
ftr-337	2176	3	(	(	PUNCT
ftr-337	2176	4	west	west	NOUN
ftr-337	2176	5	2011	2011	NUM
ftr-337	2176	6	)	)	PUNCT
ftr-337	2176	7	(	(	PUNCT
ftr-337	2176	8	“	"	PUNCT
ftr-337	2176	9	within	within	ADP
ftr-337	2176	10	thirty	thirty	NUM
ftr-337	2176	11	days	day	NOUN
ftr-337	2176	12	of	of	ADP
ftr-337	2176	13	transfer	transfer	NOUN
ftr-337	2176	14	,	,	PUNCT
ftr-337	2176	15	the	the	DET
ftr-337	2176	16	transferee	transferee	NOUN
ftr-337	2176	17	must	must	AUX
ftr-337	2176	18	submit	submit	VERB
ftr-337	2176	19	the	the	DET
ftr-337	2176	20	transferred	transfer	VERB
ftr-337	2176	21	tax	tax	NOUN
ftr-337	2176	22	credit	credit	NOUN
ftr-337	2176	23	certificate	certificate	NOUN
ftr-337	2176	24	to	to	ADP
ftr-337	2176	25	the	the	DET
ftr-337	2176	26	department	department	NOUN
ftr-337	2176	27	.	.	PUNCT
ftr-337	2176	28	.	.	PUNCT
ftr-337	2176	29	.	.	PUNCT
ftr-337	2176	30	.	.	PUNCT
ftr-337	2177	1	within	within	ADP
ftr-337	2177	2	thirty	thirty	NUM
ftr-337	2177	3	days	day	NOUN
ftr-337	2177	4	of	of	ADP
ftr-337	2177	5	receiving	receive	VERB
ftr-337	2177	6	the	the	DET
ftr-337	2177	7	transferred	transfer	VERB
ftr-337	2177	8	tax	tax	NOUN
ftr-337	2177	9	credit	credit	NOUN
ftr-337	2177	10	certificate	certificate	NOUN
ftr-337	2177	11	and	and	CCONJ
ftr-337	2177	12	the	the	DET
ftr-337	2177	13	transferee	transferee	NOUN
ftr-337	2177	14	's	's	PART
ftr-337	2177	15	statement	statement	NOUN
ftr-337	2177	16	,	,	PUNCT
ftr-337	2177	17	the	the	DET
ftr-337	2177	18	department	department	NOUN
ftr-337	2177	19	shall	shall	AUX
ftr-337	2177	20	issue	issue	VERB
ftr-337	2177	21	one	one	NUM
ftr-337	2177	22	or	or	CCONJ
ftr-337	2177	23	more	more	ADJ
ftr-337	2177	24	replacement	replacement	NOUN
ftr-337	2177	25	tax	tax	NOUN
ftr-337	2177	26	credit	credit	NOUN
ftr-337	2177	27	certificates	certificate	NOUN
ftr-337	2177	28	to	to	ADP
ftr-337	2177	29	the	the	DET
ftr-337	2177	30	transferee	transferee	NOUN
ftr-337	2177	31	.	.	PUNCT
ftr-337	2177	32	.	.	PUNCT
ftr-337	2177	33	.	.	PUNCT
ftr-337	2177	34	.	.	PUNCT
ftr-337	2178	1	a	a	DET
ftr-337	2178	2	tax	tax	NOUN
ftr-337	2178	3	credit	credit	NOUN
ftr-337	2178	4	shall	shall	AUX
ftr-337	2178	5	not	not	PART
ftr-337	2178	6	be	be	AUX
ftr-337	2178	7	claimed	claim	VERB
ftr-337	2178	8	by	by	ADP
ftr-337	2178	9	a	a	DET
ftr-337	2178	10	transferee	transferee	NOUN
ftr-337	2178	11	under	under	ADP
ftr-337	2178	12	this	this	DET
ftr-337	2178	13	chapter	chapter	NOUN
ftr-337	2178	14	until	until	SCONJ
ftr-337	2178	15	a	a	DET
ftr-337	2178	16	replacement	replacement	NOUN
ftr-337	2178	17	tax	tax	NOUN
ftr-337	2178	18	credit	credit	NOUN
ftr-337	2178	19	certificate	certificate	NOUN
ftr-337	2178	20	identifying	identify	VERB
ftr-337	2178	21	the	the	DET
ftr-337	2178	22	transferee	transferee	NOUN
ftr-337	2178	23	as	as	SCONJ
ftr-337	2178	24	the	the	DET
ftr-337	2178	25	proper	proper	ADJ
ftr-337	2178	26	holder	holder	NOUN
ftr-337	2178	27	has	have	AUX
ftr-337	2178	28	been	be	AUX
ftr-337	2178	29	issued	issue	VERB
ftr-337	2178	30	.	.	PUNCT
ftr-337	2179	1	a	a	DET
ftr-337	2179	2	replacement	replacement	NOUN
ftr-337	2179	3	tax	tax	NOUN
ftr-337	2179	4	credit	credit	NOUN
ftr-337	2179	5	certificate	certificate	NOUN
ftr-337	2179	6	may	may	AUX
ftr-337	2179	7	reflect	reflect	VERB
ftr-337	2179	8	a	a	DET
ftr-337	2179	9	different	different	ADJ
ftr-337	2179	10	type	type	NOUN
ftr-337	2179	11	of	of	ADP
ftr-337	2179	12	tax	tax	NOUN
ftr-337	2179	13	than	than	ADP
ftr-337	2179	14	the	the	DET
ftr-337	2179	15	type	type	NOUN
ftr-337	2179	16	of	of	ADP
ftr-337	2179	17	tax	tax	NOUN
ftr-337	2179	18	noted	note	VERB
ftr-337	2179	19	on	on	ADP
ftr-337	2179	20	the	the	DET
ftr-337	2179	21	original	original	ADJ
ftr-337	2179	22	tax	tax	NOUN
ftr-337	2179	23	credit	credit	NOUN
ftr-337	2179	24	certificate	certificate	NOUN
ftr-337	2179	25	.	.	PUNCT
ftr-337	2179	26	”	"	PUNCT
ftr-337	2179	27	)	)	PUNCT
ftr-337	2179	28	.	.	PUNCT
ftr-337	2180	1	327	327	NUM
ftr-337	2180	2	.	.	PUNCT
ftr-337	2181	1	iowa	iowa	PROPN
ftr-337	2181	2	code	code	PROPN
ftr-337	2181	3	ann	ann	PROPN
ftr-337	2181	4	.	.	PUNCT
ftr-337	2182	1	§	§	PROPN
ftr-337	2182	2	476b	476b	PROPN
ftr-337	2182	3	.	.	PROPN
ftr-337	2183	1	9	9	NUM
ftr-337	2183	2	(	(	PUNCT
ftr-337	2183	3	west	west	NOUN
ftr-337	2183	4	2011	2011	NUM
ftr-337	2183	5	)	)	PUNCT
ftr-337	2183	6	.	.	PUNCT
ftr-337	2184	1	2012	2012	NUM
ftr-337	2184	2	]	]	PUNCT
ftr-337	2184	3	monetization	monetization	NOUN
ftr-337	2184	4	of	of	ADP
ftr-337	2184	5	business	business	NOUN
ftr-337	2184	6	tax	tax	NOUN
ftr-337	2184	7	credits	credit	NOUN
ftr-337	2184	8	719	719	NUM
ftr-337	2184	9	in	in	ADP
ftr-337	2184	10	late	late	ADJ
ftr-337	2184	11	2009	2009	NUM
ftr-337	2184	12	,	,	PUNCT
ftr-337	2184	13	iowa	iowa	PROPN
ftr-337	2184	14	governor	governor	PROPN
ftr-337	2184	15	chet	chet	PROPN
ftr-337	2184	16	culver	culver	PROPN
ftr-337	2184	17	designated	designate	VERB
ftr-337	2184	18	a	a	DET
ftr-337	2184	19	sevenmember	sevenmember	ADJ
ftr-337	2184	20	“	"	PUNCT
ftr-337	2184	21	tax	tax	NOUN
ftr-337	2184	22	credit	credit	NOUN
ftr-337	2184	23	review	review	NOUN
ftr-337	2184	24	panel	panel	NOUN
ftr-337	2184	25	”	"	PUNCT
ftr-337	2184	26	to	to	PART
ftr-337	2184	27	review	review	VERB
ftr-337	2184	28	iowa	iowa	PROPN
ftr-337	2184	29	’s	’s	PART
ftr-337	2184	30	existing	exist	VERB
ftr-337	2184	31	tax	tax	NOUN
ftr-337	2184	32	credit	credit	NOUN
ftr-337	2184	33	programs	program	NOUN
ftr-337	2184	34	.	.	PUNCT
ftr-337	2185	1	328	328	NUM
ftr-337	2185	2	among	among	ADP
ftr-337	2185	3	the	the	DET
ftr-337	2185	4	panel	panel	NOUN
ftr-337	2185	5	’s	’s	PART
ftr-337	2185	6	findings	finding	NOUN
ftr-337	2185	7	were	be	AUX
ftr-337	2185	8	that	that	SCONJ
ftr-337	2185	9	“	"	PUNCT
ftr-337	2185	10	[	[	X
ftr-337	2185	11	t]ransferability	t]ransferability	NOUN
ftr-337	2185	12	allows	allow	VERB
ftr-337	2185	13	entities	entity	NOUN
ftr-337	2185	14	that	that	PRON
ftr-337	2185	15	are	be	AUX
ftr-337	2185	16	the	the	DET
ftr-337	2185	17	direct	direct	ADJ
ftr-337	2185	18	beneficiaries	beneficiary	NOUN
ftr-337	2185	19	of	of	ADP
ftr-337	2185	20	the	the	DET
ftr-337	2185	21	tax	tax	NOUN
ftr-337	2185	22	credit	credit	NOUN
ftr-337	2185	23	program	program	NOUN
ftr-337	2185	24	with	with	ADP
ftr-337	2185	25	low	low	ADJ
ftr-337	2185	26	or	or	CCONJ
ftr-337	2185	27	zero	zero	NUM
ftr-337	2185	28	tax	tax	NOUN
ftr-337	2185	29	liability	liability	NOUN
ftr-337	2185	30	to	to	PART
ftr-337	2185	31	still	still	ADV
ftr-337	2185	32	benefit	benefit	VERB
ftr-337	2185	33	from	from	ADP
ftr-337	2185	34	a	a	DET
ftr-337	2185	35	tax	tax	NOUN
ftr-337	2185	36	credit	credit	NOUN
ftr-337	2185	37	,	,	PUNCT
ftr-337	2185	38	and	and	CCONJ
ftr-337	2185	39	it	it	PRON
ftr-337	2185	40	also	also	ADV
ftr-337	2185	41	allows	allow	VERB
ftr-337	2185	42	those	those	DET
ftr-337	2185	43	entities	entity	NOUN
ftr-337	2185	44	to	to	PART
ftr-337	2185	45	immediately	immediately	ADV
ftr-337	2185	46	receive	receive	VERB
ftr-337	2185	47	cash	cash	NOUN
ftr-337	2185	48	from	from	ADP
ftr-337	2185	49	an	an	DET
ftr-337	2185	50	award	award	NOUN
ftr-337	2185	51	,	,	PUNCT
ftr-337	2185	52	not	not	PART
ftr-337	2185	53	waiting	wait	VERB
ftr-337	2185	54	until	until	SCONJ
ftr-337	2185	55	they	they	PRON
ftr-337	2185	56	file	file	VERB
ftr-337	2185	57	their	their	PRON
ftr-337	2185	58	tax	tax	NOUN
ftr-337	2185	59	return	return	NOUN
ftr-337	2185	60	.	.	PUNCT
ftr-337	2185	61	”	"	PUNCT
ftr-337	2186	1	329	329	NUM
ftr-337	2186	2	however	however	ADV
ftr-337	2186	3	,	,	PUNCT
ftr-337	2186	4	it	it	PRON
ftr-337	2186	5	also	also	ADV
ftr-337	2186	6	found	find	VERB
ftr-337	2186	7	as	as	SCONJ
ftr-337	2186	8	follows	follow	VERB
ftr-337	2186	9	:	:	PUNCT
ftr-337	2186	10	transferability	transferability	NOUN
ftr-337	2186	11	of	of	ADP
ftr-337	2186	12	tax	tax	NOUN
ftr-337	2186	13	credits	credit	NOUN
ftr-337	2186	14	complicates	complicate	VERB
ftr-337	2186	15	the	the	DET
ftr-337	2186	16	projection	projection	NOUN
ftr-337	2186	17	of	of	ADP
ftr-337	2186	18	revenues	revenue	NOUN
ftr-337	2186	19	and	and	CCONJ
ftr-337	2186	20	the	the	DET
ftr-337	2186	21	tracking	tracking	NOUN
ftr-337	2186	22	of	of	ADP
ftr-337	2186	23	credits	credit	NOUN
ftr-337	2186	24	,	,	PUNCT
ftr-337	2186	25	creates	create	VERB
ftr-337	2186	26	uncertainty	uncertainty	NOUN
ftr-337	2186	27	about	about	ADP
ftr-337	2186	28	when	when	SCONJ
ftr-337	2186	29	credits	credit	NOUN
ftr-337	2186	30	will	will	AUX
ftr-337	2186	31	be	be	AUX
ftr-337	2186	32	claimed	claim	VERB
ftr-337	2186	33	because	because	SCONJ
ftr-337	2186	34	the	the	DET
ftr-337	2186	35	purchasing	purchase	VERB
ftr-337	2186	36	entity	entity	NOUN
ftr-337	2186	37	may	may	AUX
ftr-337	2186	38	utilize	utilize	VERB
ftr-337	2186	39	a	a	DET
ftr-337	2186	40	different	different	ADJ
ftr-337	2186	41	fiscal	fiscal	ADJ
ftr-337	2186	42	year	year	NOUN
ftr-337	2186	43	than	than	SCONJ
ftr-337	2186	44	the	the	DET
ftr-337	2186	45	entity	entity	NOUN
ftr-337	2186	46	awarded	award	VERB
ftr-337	2186	47	the	the	DET
ftr-337	2186	48	credit	credit	NOUN
ftr-337	2186	49	,	,	PUNCT
ftr-337	2186	50	and	and	CCONJ
ftr-337	2186	51	siphons	siphon	VERB
ftr-337	2186	52	resources	resource	NOUN
ftr-337	2186	53	from	from	ADP
ftr-337	2186	54	awarded	award	VERB
ftr-337	2186	55	entities	entity	NOUN
ftr-337	2186	56	through	through	ADP
ftr-337	2186	57	brokerage	brokerage	NOUN
ftr-337	2186	58	fees	fee	NOUN
ftr-337	2186	59	.	.	PUNCT
ftr-337	2187	1	in	in	ADP
ftr-337	2187	2	essence	essence	NOUN
ftr-337	2187	3	,	,	PUNCT
ftr-337	2187	4	the	the	DET
ftr-337	2187	5	individual	individual	NOUN
ftr-337	2187	6	or	or	CCONJ
ftr-337	2187	7	entity	entity	NOUN
ftr-337	2187	8	that	that	PRON
ftr-337	2187	9	benefits	benefit	VERB
ftr-337	2187	10	from	from	ADP
ftr-337	2187	11	the	the	DET
ftr-337	2187	12	tax	tax	NOUN
ftr-337	2187	13	credit	credit	NOUN
ftr-337	2187	14	is	be	AUX
ftr-337	2187	15	not	not	PART
ftr-337	2187	16	the	the	DET
ftr-337	2187	17	entity	entity	NOUN
ftr-337	2187	18	that	that	PRON
ftr-337	2187	19	is	be	AUX
ftr-337	2187	20	the	the	DET
ftr-337	2187	21	objective	objective	NOUN
ftr-337	2187	22	of	of	ADP
ftr-337	2187	23	the	the	DET
ftr-337	2187	24	tax	tax	NOUN
ftr-337	2187	25	credit	credit	NOUN
ftr-337	2187	26	program	program	NOUN
ftr-337	2187	27	or	or	CCONJ
ftr-337	2187	28	is	be	AUX
ftr-337	2187	29	undertaking	undertake	VERB
ftr-337	2187	30	the	the	DET
ftr-337	2187	31	original	original	ADJ
ftr-337	2187	32	intent	intent	NOUN
ftr-337	2187	33	of	of	ADP
ftr-337	2187	34	the	the	DET
ftr-337	2187	35	public	public	ADJ
ftr-337	2187	36	policy	policy	NOUN
ftr-337	2187	37	for	for	ADP
ftr-337	2187	38	the	the	DET
ftr-337	2187	39	tax	tax	NOUN
ftr-337	2187	40	credit	credit	NOUN
ftr-337	2187	41	program	program	NOUN
ftr-337	2187	42	.	.	PUNCT
ftr-337	2188	1	once	once	ADV
ftr-337	2188	2	tax	tax	NOUN
ftr-337	2188	3	credits	credit	NOUN
ftr-337	2188	4	are	be	AUX
ftr-337	2188	5	transferred	transfer	VERB
ftr-337	2188	6	,	,	PUNCT
ftr-337	2188	7	it	it	PRON
ftr-337	2188	8	creates	create	VERB
ftr-337	2188	9	limited	limited	ADJ
ftr-337	2188	10	recourse	recourse	NOUN
ftr-337	2188	11	for	for	SCONJ
ftr-337	2188	12	the	the	DET
ftr-337	2188	13	state	state	NOUN
ftr-337	2188	14	to	to	PART
ftr-337	2188	15	recover	recover	VERB
ftr-337	2188	16	funds	fund	NOUN
ftr-337	2188	17	claimed	claim	VERB
ftr-337	2188	18	in	in	ADP
ftr-337	2188	19	instances	instance	NOUN
ftr-337	2188	20	where	where	SCONJ
ftr-337	2188	21	the	the	DET
ftr-337	2188	22	business	business	NOUN
ftr-337	2188	23	awarded	award	VERB
ftr-337	2188	24	the	the	DET
ftr-337	2188	25	original	original	ADJ
ftr-337	2188	26	credit	credit	NOUN
ftr-337	2188	27	does	do	AUX
ftr-337	2188	28	not	not	PART
ftr-337	2188	29	fulfill	fulfill	VERB
ftr-337	2188	30	the	the	DET
ftr-337	2188	31	contracted	contract	VERB
ftr-337	2188	32	obligations	obligation	NOUN
ftr-337	2188	33	or	or	CCONJ
ftr-337	2188	34	if	if	SCONJ
ftr-337	2188	35	the	the	DET
ftr-337	2188	36	credit	credit	NOUN
ftr-337	2188	37	was	be	AUX
ftr-337	2188	38	awarded	award	VERB
ftr-337	2188	39	in	in	ADP
ftr-337	2188	40	error	error	NOUN
ftr-337	2188	41	.	.	PUNCT
ftr-337	2189	1	additionally	additionally	ADV
ftr-337	2189	2	,	,	PUNCT
ftr-337	2189	3	transferability	transferability	NOUN
ftr-337	2189	4	has	have	AUX
ftr-337	2189	5	also	also	ADV
ftr-337	2189	6	resulted	result	VERB
ftr-337	2189	7	in	in	ADP
ftr-337	2189	8	abuses	abuse	NOUN
ftr-337	2189	9	in	in	ADP
ftr-337	2189	10	some	some	DET
ftr-337	2189	11	tax	tax	NOUN
ftr-337	2189	12	credit	credit	NOUN
ftr-337	2189	13	programs	program	NOUN
ftr-337	2189	14	.	.	PUNCT
ftr-337	2190	1	330	330	NUM
ftr-337	2190	2	the	the	DET
ftr-337	2190	3	report	report	NOUN
ftr-337	2190	4	ended	end	VERB
ftr-337	2190	5	by	by	ADP
ftr-337	2190	6	recommending	recommend	VERB
ftr-337	2190	7	the	the	DET
ftr-337	2190	8	elimination	elimination	NOUN
ftr-337	2190	9	of	of	ADP
ftr-337	2190	10	the	the	DET
ftr-337	2190	11	transferability	transferability	NOUN
ftr-337	2190	12	provisions	provision	NOUN
ftr-337	2190	13	for	for	ADP
ftr-337	2190	14	both	both	CCONJ
ftr-337	2190	15	the	the	DET
ftr-337	2190	16	section	section	NOUN
ftr-337	2190	17	476b	476b	NOUN
ftr-337	2190	18	and	and	CCONJ
ftr-337	2190	19	section	section	NOUN
ftr-337	2190	20	476c	476c	NOUN
ftr-337	2190	21	credits	credit	NOUN
ftr-337	2190	22	.	.	PUNCT
ftr-337	2191	1	331	331	NUM
ftr-337	2191	2	these	these	DET
ftr-337	2191	3	recommendations	recommendation	NOUN
ftr-337	2191	4	seem	seem	VERB
ftr-337	2191	5	not	not	PART
ftr-337	2191	6	to	to	PART
ftr-337	2191	7	have	have	AUX
ftr-337	2191	8	been	be	AUX
ftr-337	2191	9	adopted	adopt	VERB
ftr-337	2191	10	by	by	ADP
ftr-337	2191	11	the	the	DET
ftr-337	2191	12	legislature	legislature	NOUN
ftr-337	2191	13	.	.	PUNCT
ftr-337	2192	1	other	other	ADJ
ftr-337	2192	2	examples	example	NOUN
ftr-337	2192	3	of	of	ADP
ftr-337	2192	4	transferable	transferable	ADJ
ftr-337	2192	5	state	state	NOUN
ftr-337	2192	6	tax	tax	NOUN
ftr-337	2192	7	credits	credit	NOUN
ftr-337	2192	8	are	be	AUX
ftr-337	2192	9	noted	note	VERB
ftr-337	2192	10	in	in	ADP
ftr-337	2192	11	part	part	PROPN
ftr-337	2192	12	i.	i.	PROPN
ftr-337	2192	13	332	332	PROPN
ftr-337	2192	14	c.	c.	PROPN
ftr-337	2192	15	flexible	flexible	PROPN
ftr-337	2192	16	partnership	partnership	PROPN
ftr-337	2192	17	allocation	allocation	NOUN
ftr-337	2192	18	schemes	scheme	NOUN
ftr-337	2192	19	new	new	PROPN
ftr-337	2192	20	mexico	mexico	PROPN
ftr-337	2192	21	’s	’s	PART
ftr-337	2192	22	renewable	renewable	ADJ
ftr-337	2192	23	energy	energy	NOUN
ftr-337	2192	24	production	production	NOUN
ftr-337	2192	25	tax	tax	NOUN
ftr-337	2192	26	credit	credit	NOUN
ftr-337	2192	27	offers	offer	VERB
ftr-337	2192	28	a	a	DET
ftr-337	2192	29	tax	tax	NOUN
ftr-337	2192	30	credit	credit	NOUN
ftr-337	2192	31	of	of	ADP
ftr-337	2192	32	$	$	SYM
ftr-337	2192	33	0.01	0.01	NUM
ftr-337	2192	34	/	/	SYM
ftr-337	2192	35	kwh	kwh	NOUN
ftr-337	2192	36	for	for	ADP
ftr-337	2192	37	companies	company	NOUN
ftr-337	2192	38	that	that	PRON
ftr-337	2192	39	generate	generate	VERB
ftr-337	2192	40	electricity	electricity	NOUN
ftr-337	2192	41	from	from	ADP
ftr-337	2192	42	wind	wind	NOUN
ftr-337	2192	43	and	and	CCONJ
ftr-337	2192	44	biomass	biomass	NOUN
ftr-337	2192	45	and	and	CCONJ
ftr-337	2192	46	a	a	DET
ftr-337	2192	47	$	$	SYM
ftr-337	2192	48	0.027	0.027	NUM
ftr-337	2192	49	/	/	SYM
ftr-337	2192	50	kwh	kwh	NOUN
ftr-337	2192	51	credit	credit	NOUN
ftr-337	2192	52	for	for	ADP
ftr-337	2192	53	companies	company	NOUN
ftr-337	2192	54	that	that	PRON
ftr-337	2192	55	generate	generate	VERB
ftr-337	2192	56	electricity	electricity	NOUN
ftr-337	2192	57	328	328	NUM
ftr-337	2192	58	.	.	PUNCT
ftr-337	2193	1	letter	letter	NOUN
ftr-337	2193	2	from	from	ADP
ftr-337	2193	3	richard	richard	PROPN
ftr-337	2193	4	oshlo	oshlo	PROPN
ftr-337	2193	5	,	,	PUNCT
ftr-337	2193	6	interim	interim	ADJ
ftr-337	2193	7	dir	dir	NOUN
ftr-337	2193	8	.	.	PUNCT
ftr-337	2193	9	,	,	PUNCT
ftr-337	2193	10	iowa	iowa	PROPN
ftr-337	2193	11	dep’t	dep’t	PROPN
ftr-337	2193	12	of	of	ADP
ftr-337	2193	13	mgmt	mgmt	PROPN
ftr-337	2193	14	.	.	PROPN
ftr-337	2193	15	,	,	PUNCT
ftr-337	2193	16	to	to	ADP
ftr-337	2193	17	chester	chester	PROPN
ftr-337	2193	18	j.	j.	PROPN
ftr-337	2193	19	culver	culver	PROPN
ftr-337	2193	20	,	,	PUNCT
ftr-337	2193	21	iowa	iowa	PROPN
ftr-337	2193	22	governor	governor	NOUN
ftr-337	2193	23	(	(	PUNCT
ftr-337	2193	24	jan	jan	PROPN
ftr-337	2193	25	.	.	PROPN
ftr-337	2193	26	8	8	NUM
ftr-337	2193	27	,	,	PUNCT
ftr-337	2193	28	2010	2010	NUM
ftr-337	2193	29	)	)	PUNCT
ftr-337	2193	30	,	,	PUNCT
ftr-337	2193	31	http://www.desmoinesregister.com	http://www.desmoinesregister.com	X
ftr-337	2193	32	.	.	PUNCT
ftr-337	2194	1	329	329	NUM
ftr-337	2194	2	.	.	PUNCT
ftr-337	2195	1	state	state	NOUN
ftr-337	2195	2	of	of	ADP
ftr-337	2195	3	iowa	iowa	PROPN
ftr-337	2195	4	tax	tax	NOUN
ftr-337	2195	5	credit	credit	NOUN
ftr-337	2195	6	review	review	NOUN
ftr-337	2195	7	panel	panel	NOUN
ftr-337	2195	8	,	,	PUNCT
ftr-337	2195	9	state	state	NOUN
ftr-337	2195	10	of	of	ADP
ftr-337	2195	11	iowa	iowa	PROPN
ftr-337	2195	12	tax	tax	NOUN
ftr-337	2195	13	credit	credit	NOUN
ftr-337	2195	14	review	review	NOUN
ftr-337	2195	15	report	report	VERB
ftr-337	2195	16	4	4	NUM
ftr-337	2195	17	(	(	PUNCT
ftr-337	2195	18	2010	2010	NUM
ftr-337	2195	19	)	)	PUNCT
ftr-337	2195	20	,	,	PUNCT
ftr-337	2195	21	http://www.com.state.ia.us/tax_credit_review/	http://www.com.state.ia.us/tax_credit_review/	NOUN
ftr-337	2195	22	files	file	NOUN
ftr-337	2195	23	/	/	SYM
ftr-337	2195	24	taxcreditstudyreviewreportfinal_reportfinal1_8_2010.pdf	taxcreditstudyreviewreportfinal_reportfinal1_8_2010.pdf	PROPN
ftr-337	2195	25	.	.	PROPN
ftr-337	2196	1	330	330	NUM
ftr-337	2196	2	.	.	PUNCT
ftr-337	2197	1	i	i	PRON
ftr-337	2197	2	d.	d.	PROPN
ftr-337	2197	3	331	331	NUM
ftr-337	2197	4	.	.	PUNCT
ftr-337	2198	1	i	i	PRON
ftr-337	2198	2	d.	d.	PROPN
ftr-337	2198	3	at	at	ADP
ftr-337	2198	4	10	10	NUM
ftr-337	2198	5	.	.	PUNCT
ftr-337	2199	1	332	332	NUM
ftr-337	2199	2	.	.	PUNCT
ftr-337	2200	1	see	see	VERB
ftr-337	2200	2	supra	supra	PROPN
ftr-337	2200	3	note	note	PROPN
ftr-337	2200	4	19	19	NUM
ftr-337	2200	5	.	.	NUM
ftr-337	2200	6	720	720	NUM
ftr-337	2200	7	florida	florida	PROPN
ftr-337	2200	8	tax	tax	NOUN
ftr-337	2200	9	review	review	NOUN
ftr-337	2200	10	[	[	X
ftr-337	2200	11	vol.12:9	vol.12:9	NOUN
ftr-337	2200	12	from	from	ADP
ftr-337	2200	13	solar	solar	ADJ
ftr-337	2200	14	energy	energy	NOUN
ftr-337	2200	15	.	.	PUNCT
ftr-337	2201	1	333	333	NUM
ftr-337	2201	2	to	to	PART
ftr-337	2201	3	qualify	qualify	VERB
ftr-337	2201	4	for	for	ADP
ftr-337	2201	5	the	the	DET
ftr-337	2201	6	credit	credit	NOUN
ftr-337	2201	7	,	,	PUNCT
ftr-337	2201	8	the	the	DET
ftr-337	2201	9	taxpayer	taxpayer	NOUN
ftr-337	2201	10	must	must	AUX
ftr-337	2201	11	either	either	CCONJ
ftr-337	2201	12	hold	hold	VERB
ftr-337	2201	13	title	title	NOUN
ftr-337	2201	14	to	to	ADP
ftr-337	2201	15	a	a	DET
ftr-337	2201	16	“	"	PUNCT
ftr-337	2201	17	qualified	qualified	ADJ
ftr-337	2201	18	energy	energy	NOUN
ftr-337	2201	19	generator	generator	NOUN
ftr-337	2201	20	”	"	PUNCT
ftr-337	2201	21	334	334	NUM
ftr-337	2201	22	or	or	CCONJ
ftr-337	2201	23	lease	lease	VERB
ftr-337	2201	24	from	from	ADP
ftr-337	2201	25	a	a	DET
ftr-337	2201	26	county	county	NOUN
ftr-337	2201	27	or	or	CCONJ
ftr-337	2201	28	municipality	municipality	NOUN
ftr-337	2201	29	,	,	PUNCT
ftr-337	2201	30	under	under	ADP
ftr-337	2201	31	authority	authority	NOUN
ftr-337	2201	32	of	of	ADP
ftr-337	2201	33	an	an	DET
ftr-337	2201	34	industrial	industrial	ADJ
ftr-337	2201	35	revenue	revenue	NOUN
ftr-337	2201	36	bond	bond	NOUN
ftr-337	2201	37	,	,	PUNCT
ftr-337	2201	38	the	the	DET
ftr-337	2201	39	property	property	NOUN
ftr-337	2201	40	on	on	ADP
ftr-337	2201	41	which	which	PRON
ftr-337	2201	42	the	the	DET
ftr-337	2201	43	generator	generator	NOUN
ftr-337	2201	44	operates	operate	VERB
ftr-337	2201	45	.	.	PUNCT
ftr-337	2202	1	a	a	DET
ftr-337	2202	2	taxpayer	taxpayer	NOUN
ftr-337	2202	3	may	may	AUX
ftr-337	2202	4	be	be	AUX
ftr-337	2202	5	allocated	allocate	VERB
ftr-337	2202	6	all	all	PRON
ftr-337	2202	7	or	or	CCONJ
ftr-337	2202	8	a	a	DET
ftr-337	2202	9	portion	portion	NOUN
ftr-337	2202	10	of	of	ADP
ftr-337	2202	11	the	the	DET
ftr-337	2202	12	right	right	NOUN
ftr-337	2202	13	to	to	PART
ftr-337	2202	14	claim	claim	VERB
ftr-337	2202	15	the	the	DET
ftr-337	2202	16	credit	credit	NOUN
ftr-337	2202	17	without	without	ADP
ftr-337	2202	18	regard	regard	NOUN
ftr-337	2202	19	to	to	ADP
ftr-337	2202	20	its	its	PRON
ftr-337	2202	21	proportional	proportional	ADJ
ftr-337	2202	22	ownership	ownership	NOUN
ftr-337	2202	23	interest	interest	NOUN
ftr-337	2202	24	,	,	PUNCT
ftr-337	2202	25	so	so	ADV
ftr-337	2202	26	long	long	ADV
ftr-337	2202	27	as	as	SCONJ
ftr-337	2202	28	(	(	PUNCT
ftr-337	2202	29	1	1	X
ftr-337	2202	30	)	)	PUNCT
ftr-337	2202	31	the	the	DET
ftr-337	2202	32	taxpayer	taxpayer	NOUN
ftr-337	2202	33	owns	own	VERB
ftr-337	2202	34	an	an	DET
ftr-337	2202	35	interest	interest	NOUN
ftr-337	2202	36	in	in	ADP
ftr-337	2202	37	a	a	DET
ftr-337	2202	38	business	business	NOUN
ftr-337	2202	39	entity	entity	NOUN
ftr-337	2202	40	that	that	PRON
ftr-337	2202	41	is	be	AUX
ftr-337	2202	42	taxed	tax	VERB
ftr-337	2202	43	for	for	ADP
ftr-337	2202	44	federal	federal	ADJ
ftr-337	2202	45	income	income	NOUN
ftr-337	2202	46	tax	tax	NOUN
ftr-337	2202	47	purposes	purpose	NOUN
ftr-337	2202	48	as	as	ADP
ftr-337	2202	49	a	a	DET
ftr-337	2202	50	partnership	partnership	NOUN
ftr-337	2202	51	,	,	PUNCT
ftr-337	2202	52	(	(	PUNCT
ftr-337	2202	53	2	2	X
ftr-337	2202	54	)	)	PUNCT
ftr-337	2202	55	the	the	DET
ftr-337	2202	56	partnership	partnership	NOUN
ftr-337	2202	57	(	(	PUNCT
ftr-337	2202	58	or	or	CCONJ
ftr-337	2202	59	a	a	DET
ftr-337	2202	60	lower	low	ADJ
ftr-337	2202	61	-	-	PUNCT
ftr-337	2202	62	tier	tier	NOUN
ftr-337	2202	63	partnership	partnership	NOUN
ftr-337	2202	64	)	)	PUNCT
ftr-337	2202	65	would	would	AUX
ftr-337	2202	66	qualify	qualify	VERB
ftr-337	2202	67	for	for	ADP
ftr-337	2202	68	credit	credit	NOUN
ftr-337	2202	69	;	;	PUNCT
ftr-337	2202	70	and	and	CCONJ
ftr-337	2202	71	(	(	PUNCT
ftr-337	2202	72	3	3	X
ftr-337	2202	73	)	)	PUNCT
ftr-337	2202	74	the	the	DET
ftr-337	2202	75	taxpayer	taxpayer	NOUN
ftr-337	2202	76	and	and	CCONJ
ftr-337	2202	77	all	all	DET
ftr-337	2202	78	other	other	ADJ
ftr-337	2202	79	taxpayers	taxpayer	NOUN
ftr-337	2202	80	allocated	allocate	VERB
ftr-337	2202	81	a	a	DET
ftr-337	2202	82	right	right	NOUN
ftr-337	2202	83	to	to	PART
ftr-337	2202	84	claim	claim	VERB
ftr-337	2202	85	the	the	DET
ftr-337	2202	86	credit	credit	NOUN
ftr-337	2202	87	collectively	collectively	ADV
ftr-337	2202	88	own	own	VERB
ftr-337	2202	89	at	at	ADV
ftr-337	2202	90	least	least	ADJ
ftr-337	2202	91	a	a	DET
ftr-337	2202	92	5	5	NUM
ftr-337	2202	93	percent	percent	NOUN
ftr-337	2202	94	interest	interest	NOUN
ftr-337	2202	95	in	in	ADP
ftr-337	2202	96	the	the	DET
ftr-337	2202	97	qualified	qualified	ADJ
ftr-337	2202	98	energy	energy	NOUN
ftr-337	2202	99	generator	generator	NOUN
ftr-337	2202	100	.	.	PUNCT
ftr-337	2203	1	335	335	NUM
ftr-337	2204	1	the	the	DET
ftr-337	2204	2	partnership	partnership	NOUN
ftr-337	2204	3	must	must	AUX
ftr-337	2204	4	provide	provide	VERB
ftr-337	2204	5	notice	notice	NOUN
ftr-337	2204	6	of	of	ADP
ftr-337	2204	7	the	the	DET
ftr-337	2204	8	allocation	allocation	NOUN
ftr-337	2204	9	to	to	ADP
ftr-337	2204	10	the	the	DET
ftr-337	2204	11	new	new	PROPN
ftr-337	2204	12	mexico	mexico	PROPN
ftr-337	2204	13	energy	energy	NOUN
ftr-337	2204	14	,	,	PUNCT
ftr-337	2204	15	minerals	mineral	NOUN
ftr-337	2204	16	,	,	PUNCT
ftr-337	2204	17	and	and	CCONJ
ftr-337	2204	18	natural	natural	ADJ
ftr-337	2204	19	resources	resource	NOUN
ftr-337	2204	20	department	department	NOUN
ftr-337	2204	21	(	(	PUNCT
ftr-337	2204	22	“	"	PUNCT
ftr-337	2204	23	emnrd	emnrd	NOUN
ftr-337	2204	24	”	"	PUNCT
ftr-337	2204	25	)	)	PUNCT
ftr-337	2204	26	and	and	CCONJ
ftr-337	2204	27	the	the	DET
ftr-337	2204	28	emnrd	emnrd	NOUN
ftr-337	2204	29	must	must	AUX
ftr-337	2204	30	approve	approve	VERB
ftr-337	2204	31	the	the	DET
ftr-337	2204	32	allocation	allocation	NOUN
ftr-337	2204	33	in	in	ADP
ftr-337	2204	34	writing	writing	NOUN
ftr-337	2204	35	.	.	PUNCT
ftr-337	2205	1	336	336	NUM
ftr-337	2206	1	the	the	DET
ftr-337	2206	2	taxpayer	taxpayer	NOUN
ftr-337	2206	3	must	must	AUX
ftr-337	2206	4	request	request	VERB
ftr-337	2206	5	a	a	DET
ftr-337	2206	6	certification	certification	NOUN
ftr-337	2206	7	of	of	ADP
ftr-337	2206	8	eligibility	eligibility	NOUN
ftr-337	2206	9	for	for	ADP
ftr-337	2206	10	the	the	DET
ftr-337	2206	11	credit	credit	NOUN
ftr-337	2206	12	from	from	ADP
ftr-337	2206	13	the	the	DET
ftr-337	2206	14	emnrd	emnrd	NOUN
ftr-337	2206	15	.	.	PUNCT
ftr-337	2207	1	to	to	PART
ftr-337	2207	2	claim	claim	VERB
ftr-337	2207	3	the	the	DET
ftr-337	2207	4	credit	credit	NOUN
ftr-337	2207	5	,	,	PUNCT
ftr-337	2207	6	the	the	DET
ftr-337	2207	7	taxpayer	taxpayer	NOUN
ftr-337	2207	8	must	must	AUX
ftr-337	2207	9	attach	attach	VERB
ftr-337	2207	10	to	to	ADP
ftr-337	2207	11	their	their	PRON
ftr-337	2207	12	income	income	NOUN
ftr-337	2207	13	tax	tax	NOUN
ftr-337	2207	14	return	return	NOUN
ftr-337	2207	15	(	(	PUNCT
ftr-337	2207	16	1	1	X
ftr-337	2207	17	)	)	PUNCT
ftr-337	2207	18	the	the	DET
ftr-337	2207	19	certificate	certificate	NOUN
ftr-337	2207	20	of	of	ADP
ftr-337	2207	21	eligibility	eligibility	NOUN
ftr-337	2207	22	;	;	PUNCT
ftr-337	2207	23	(	(	PUNCT
ftr-337	2207	24	2	2	X
ftr-337	2207	25	)	)	PUNCT
ftr-337	2207	26	the	the	DET
ftr-337	2207	27	allocation	allocation	NOUN
ftr-337	2207	28	notice	notice	NOUN
ftr-337	2207	29	approved	approve	VERB
ftr-337	2207	30	by	by	ADP
ftr-337	2207	31	the	the	DET
ftr-337	2207	32	emnrd	emnrd	NOUN
ftr-337	2207	33	;	;	PUNCT
ftr-337	2207	34	(	(	PUNCT
ftr-337	2207	35	3	3	X
ftr-337	2207	36	)	)	PUNCT
ftr-337	2207	37	documentation	documentation	NOUN
ftr-337	2207	38	of	of	ADP
ftr-337	2207	39	the	the	DET
ftr-337	2207	40	amount	amount	NOUN
ftr-337	2207	41	of	of	ADP
ftr-337	2207	42	electricity	electricity	NOUN
ftr-337	2207	43	produced	produce	VERB
ftr-337	2207	44	by	by	ADP
ftr-337	2207	45	the	the	DET
ftr-337	2207	46	renewable	renewable	ADJ
ftr-337	2207	47	energy	energy	NOUN
ftr-337	2207	48	facility	facility	NOUN
ftr-337	2207	49	for	for	ADP
ftr-337	2207	50	the	the	DET
ftr-337	2207	51	tax	tax	NOUN
ftr-337	2207	52	year	year	NOUN
ftr-337	2207	53	;	;	PUNCT
ftr-337	2207	54	and	and	CCONJ
ftr-337	2207	55	(	(	PUNCT
ftr-337	2207	56	4	4	X
ftr-337	2207	57	)	)	PUNCT
ftr-337	2207	58	renewable	renewable	ADJ
ftr-337	2207	59	energy	energy	NOUN
ftr-337	2207	60	production	production	NOUN
ftr-337	2207	61	tax	tax	NOUN
ftr-337	2207	62	credit	credit	NOUN
ftr-337	2207	63	claim	claim	NOUN
ftr-337	2207	64	form	form	NOUN
ftr-337	2207	65	rpd-41227	rpd-41227	NOUN
ftr-337	2207	66	.	.	PUNCT
ftr-337	2208	1	another	another	DET
ftr-337	2208	2	case	case	NOUN
ftr-337	2208	3	in	in	ADP
ftr-337	2208	4	point	point	NOUN
ftr-337	2208	5	is	be	AUX
ftr-337	2208	6	virginia	virginia	PROPN
ftr-337	2208	7	’s	’s	PART
ftr-337	2208	8	state	state	PROPN
ftr-337	2208	9	historic	historic	ADJ
ftr-337	2208	10	rehabilitation	rehabilitation	NOUN
ftr-337	2208	11	tax	tax	NOUN
ftr-337	2208	12	credit	credit	NOUN
ftr-337	2208	13	,	,	PUNCT
ftr-337	2208	14	337	337	NUM
ftr-337	2208	15	which	which	PRON
ftr-337	2208	16	provides	provide	VERB
ftr-337	2208	17	that	that	SCONJ
ftr-337	2208	18	credits	credit	NOUN
ftr-337	2208	19	granted	grant	VERB
ftr-337	2208	20	to	to	ADP
ftr-337	2208	21	a	a	DET
ftr-337	2208	22	partnership	partnership	NOUN
ftr-337	2208	23	may	may	AUX
ftr-337	2208	24	be	be	AUX
ftr-337	2208	25	allocated	allocate	VERB
ftr-337	2208	26	among	among	ADP
ftr-337	2208	27	all	all	DET
ftr-337	2208	28	partners	partner	NOUN
ftr-337	2208	29	,	,	PUNCT
ftr-337	2208	30	either	either	CCONJ
ftr-337	2208	31	in	in	ADP
ftr-337	2208	32	proportion	proportion	NOUN
ftr-337	2208	33	to	to	ADP
ftr-337	2208	34	their	their	PRON
ftr-337	2208	35	ownership	ownership	NOUN
ftr-337	2208	36	interest	interest	NOUN
ftr-337	2208	37	in	in	ADP
ftr-337	2208	38	the	the	DET
ftr-337	2208	39	partnership	partnership	NOUN
ftr-337	2208	40	,	,	PUNCT
ftr-337	2208	41	or	or	CCONJ
ftr-337	2208	42	as	as	SCONJ
ftr-337	2208	43	the	the	DET
ftr-337	2208	44	partners	partner	NOUN
ftr-337	2208	45	mutually	mutually	ADV
ftr-337	2208	46	agree	agree	VERB
ftr-337	2208	47	.	.	PUNCT
ftr-337	2209	1	338	338	NUM
ftr-337	2209	2	the	the	DET
ftr-337	2209	3	virginia	virginia	PROPN
ftr-337	2209	4	department	department	PROPN
ftr-337	2209	5	of	of	ADP
ftr-337	2209	6	historic	historic	ADJ
ftr-337	2209	7	resources	resource	NOUN
ftr-337	2209	8	must	must	AUX
ftr-337	2209	9	certify	certify	VERB
ftr-337	2209	10	the	the	DET
ftr-337	2209	11	amount	amount	NOUN
ftr-337	2209	12	of	of	ADP
ftr-337	2209	13	rehabilitation	rehabilitation	NOUN
ftr-337	2209	14	expenses	expense	NOUN
ftr-337	2209	15	eligible	eligible	ADJ
ftr-337	2209	16	for	for	ADP
ftr-337	2209	17	the	the	DET
ftr-337	2209	18	credit	credit	NOUN
ftr-337	2209	19	,	,	PUNCT
ftr-337	2209	20	and	and	CCONJ
ftr-337	2209	21	the	the	DET
ftr-337	2209	22	certification	certification	NOUN
ftr-337	2209	23	letter	letter	NOUN
ftr-337	2209	24	will	will	AUX
ftr-337	2209	25	make	make	VERB
ftr-337	2209	26	reference	reference	NOUN
ftr-337	2209	27	to	to	ADP
ftr-337	2209	28	the	the	DET
ftr-337	2209	29	partnership	partnership	NOUN
ftr-337	2209	30	agreement	agreement	NOUN
ftr-337	2209	31	or	or	CCONJ
ftr-337	2209	32	other	other	ADJ
ftr-337	2209	33	partnership	partnership	NOUN
ftr-337	2209	34	document	document	NOUN
ftr-337	2209	35	that	that	PRON
ftr-337	2209	36	allocates	allocate	VERB
ftr-337	2209	37	the	the	DET
ftr-337	2209	38	credits	credit	NOUN
ftr-337	2209	39	to	to	ADP
ftr-337	2209	40	the	the	DET
ftr-337	2209	41	partners	partner	NOUN
ftr-337	2209	42	.	.	PUNCT
ftr-337	2210	1	339	339	NUM
ftr-337	2210	2	the	the	DET
ftr-337	2210	3	faqs	faq	NOUN
ftr-337	2210	4	for	for	ADP
ftr-337	2210	5	the	the	DET
ftr-337	2210	6	rehabilitation	rehabilitation	NOUN
ftr-337	2210	7	credit	credit	NOUN
ftr-337	2210	8	333	333	NUM
ftr-337	2210	9	.	.	PUNCT
ftr-337	2211	1	n.m	n.m	PROPN
ftr-337	2211	2	.	.	PROPN
ftr-337	2211	3	stat	stat	PROPN
ftr-337	2211	4	.	.	PUNCT
ftr-337	2212	1	ann	ann	PROPN
ftr-337	2212	2	.	.	PUNCT
ftr-337	2213	1	§	§	PROPN
ftr-337	2213	2	7	7	NUM
ftr-337	2213	3	-	-	PUNCT
ftr-337	2213	4	2a-19	2a-19	PROPN
ftr-337	2213	5	(	(	PUNCT
ftr-337	2213	6	west	west	NOUN
ftr-337	2213	7	2011	2011	NUM
ftr-337	2213	8	)	)	PUNCT
ftr-337	2213	9	.	.	PUNCT
ftr-337	2214	1	the	the	DET
ftr-337	2214	2	credits	credit	NOUN
ftr-337	2214	3	are	be	AUX
ftr-337	2214	4	available	available	ADJ
ftr-337	2214	5	for	for	ADP
ftr-337	2214	6	10	10	NUM
ftr-337	2214	7	years	year	NOUN
ftr-337	2214	8	.	.	PUNCT
ftr-337	2215	1	the	the	DET
ftr-337	2215	2	credit	credit	NOUN
ftr-337	2215	3	amount	amount	NOUN
ftr-337	2215	4	for	for	ADP
ftr-337	2215	5	solar	solar	ADJ
ftr-337	2215	6	varies	varie	NOUN
ftr-337	2215	7	in	in	ADP
ftr-337	2215	8	each	each	PRON
ftr-337	2215	9	of	of	ADP
ftr-337	2215	10	the	the	DET
ftr-337	2215	11	ten	ten	NUM
ftr-337	2215	12	years	year	NOUN
ftr-337	2215	13	from	from	ADP
ftr-337	2215	14	$	$	SYM
ftr-337	2215	15	.015	.015	NUM
ftr-337	2215	16	/	/	SYM
ftr-337	2215	17	kwh	kwh	PROPN
ftr-337	2215	18	to	to	ADP
ftr-337	2215	19	$	$	SYM
ftr-337	2215	20	.04	.04	NUM
ftr-337	2215	21	/	/	SYM
ftr-337	2215	22	kwh	kwh	NOUN
ftr-337	2215	23	,	,	PUNCT
ftr-337	2215	24	but	but	CCONJ
ftr-337	2215	25	comes	come	VERB
ftr-337	2215	26	out	out	ADP
ftr-337	2215	27	to	to	ADP
ftr-337	2215	28	an	an	DET
ftr-337	2215	29	average	average	NOUN
ftr-337	2215	30	of	of	ADP
ftr-337	2215	31	$	$	SYM
ftr-337	2215	32	.027	.027	NUM
ftr-337	2215	33	/	/	SYM
ftr-337	2215	34	kwh	kwh	NOUN
ftr-337	2215	35	over	over	ADP
ftr-337	2215	36	a	a	DET
ftr-337	2215	37	ten	ten	NUM
ftr-337	2215	38	-	-	PUNCT
ftr-337	2215	39	year	year	NOUN
ftr-337	2215	40	period	period	NOUN
ftr-337	2215	41	.	.	PUNCT
ftr-337	2216	1	334	334	NUM
ftr-337	2216	2	.	.	PUNCT
ftr-337	2217	1	a	a	DET
ftr-337	2217	2	“	"	PUNCT
ftr-337	2217	3	qualified	qualified	ADJ
ftr-337	2217	4	energy	energy	NOUN
ftr-337	2217	5	generator	generator	NOUN
ftr-337	2217	6	”	"	PUNCT
ftr-337	2217	7	means	mean	VERB
ftr-337	2217	8	“	"	PUNCT
ftr-337	2217	9	a	a	DET
ftr-337	2217	10	facility	facility	NOUN
ftr-337	2217	11	with	with	ADP
ftr-337	2217	12	at	at	ADV
ftr-337	2217	13	least	least	ADV
ftr-337	2217	14	one	one	NUM
ftr-337	2217	15	megawatt	megawatt	NOUN
ftr-337	2217	16	generating	generating	NOUN
ftr-337	2217	17	capacity	capacity	NOUN
ftr-337	2217	18	located	locate	VERB
ftr-337	2217	19	in	in	ADP
ftr-337	2217	20	new	new	PROPN
ftr-337	2217	21	mexico	mexico	PROPN
ftr-337	2217	22	that	that	PRON
ftr-337	2217	23	produces	produce	VERB
ftr-337	2217	24	electricity	electricity	NOUN
ftr-337	2217	25	using	use	VERB
ftr-337	2217	26	a	a	DET
ftr-337	2217	27	qualified	qualified	ADJ
ftr-337	2217	28	energy	energy	NOUN
ftr-337	2217	29	resource	resource	NOUN
ftr-337	2217	30	and	and	CCONJ
ftr-337	2217	31	that	that	PRON
ftr-337	2217	32	sells	sell	VERB
ftr-337	2217	33	that	that	DET
ftr-337	2217	34	electricity	electricity	NOUN
ftr-337	2217	35	to	to	ADP
ftr-337	2217	36	an	an	DET
ftr-337	2217	37	unrelated	unrelated	ADJ
ftr-337	2217	38	person	person	NOUN
ftr-337	2217	39	.	.	PUNCT
ftr-337	2217	40	”	"	PUNCT
ftr-337	2218	1	n.m	n.m	PROPN
ftr-337	2218	2	.	.	PROPN
ftr-337	2218	3	stat	stat	PROPN
ftr-337	2218	4	.	.	PUNCT
ftr-337	2219	1	ann	ann	PROPN
ftr-337	2219	2	.	.	PUNCT
ftr-337	2220	1	§	§	PROPN
ftr-337	2220	2	7	7	NUM
ftr-337	2220	3	-	-	SYM
ftr-337	2220	4	2a-19(f)(2	2a-19(f)(2	NUM
ftr-337	2220	5	)	)	PUNCT
ftr-337	2220	6	(	(	PUNCT
ftr-337	2220	7	west	west	NOUN
ftr-337	2220	8	2011	2011	NUM
ftr-337	2220	9	)	)	PUNCT
ftr-337	2220	10	.	.	PUNCT
ftr-337	2221	1	335	335	NUM
ftr-337	2221	2	.	.	PUNCT
ftr-337	2222	1	n.m	n.m	PROPN
ftr-337	2222	2	.	.	PROPN
ftr-337	2222	3	stat	stat	PROPN
ftr-337	2222	4	.	.	PUNCT
ftr-337	2223	1	ann	ann	PROPN
ftr-337	2223	2	.	.	PUNCT
ftr-337	2224	1	§	§	PROPN
ftr-337	2224	2	7	7	NUM
ftr-337	2224	3	-	-	SYM
ftr-337	2224	4	2a-19(h	2a-19(h	NUM
ftr-337	2224	5	)	)	PUNCT
ftr-337	2224	6	(	(	PUNCT
ftr-337	2224	7	west	west	NOUN
ftr-337	2224	8	2011	2011	NUM
ftr-337	2224	9	)	)	PUNCT
ftr-337	2224	10	.	.	PUNCT
ftr-337	2225	1	336	336	NUM
ftr-337	2225	2	.	.	PUNCT
ftr-337	2226	1	n.m	n.m	PROPN
ftr-337	2226	2	.	.	PROPN
ftr-337	2226	3	stat	stat	PROPN
ftr-337	2226	4	.	.	PUNCT
ftr-337	2227	1	ann	ann	PROPN
ftr-337	2227	2	.	.	PUNCT
ftr-337	2228	1	§	§	PROPN
ftr-337	2228	2	7	7	NUM
ftr-337	2228	3	-	-	PUNCT
ftr-337	2228	4	2a-19	2a-19	NUM
ftr-337	2228	5	(	(	PUNCT
ftr-337	2228	6	h	h	NOUN
ftr-337	2228	7	)	)	PUNCT
ftr-337	2228	8	(	(	PUNCT
ftr-337	2228	9	west	west	NOUN
ftr-337	2228	10	2011	2011	NUM
ftr-337	2228	11	)	)	PUNCT
ftr-337	2228	12	.	.	PUNCT
ftr-337	2229	1	see	see	VERB
ftr-337	2229	2	also	also	ADV
ftr-337	2229	3	new	new	PROPN
ftr-337	2229	4	mexico	mexico	PROPN
ftr-337	2229	5	taxation	taxation	NOUN
ftr-337	2229	6	and	and	CCONJ
ftr-337	2229	7	revenue	revenue	NOUN
ftr-337	2229	8	dep’t	dep’t	NOUN
ftr-337	2229	9	,	,	PUNCT
ftr-337	2229	10	claiming	claim	VERB
ftr-337	2229	11	tax	tax	NOUN
ftr-337	2229	12	credits	credit	NOUN
ftr-337	2229	13	for	for	ADP
ftr-337	2229	14	crs	crs	NOUN
ftr-337	2229	15	taxes	taxis	NOUN
ftr-337	2229	16	and	and	CCONJ
ftr-337	2229	17	business	business	NOUN
ftr-337	2229	18	-	-	PUNCT
ftr-337	2229	19	related	relate	VERB
ftr-337	2229	20	income	income	NOUN
ftr-337	2229	21	10	10	NUM
ftr-337	2229	22	(	(	PUNCT
ftr-337	2229	23	rev	rev	PROPN
ftr-337	2229	24	.	.	PROPN
ftr-337	2229	25	2010	2010	NUM
ftr-337	2229	26	)	)	PUNCT
ftr-337	2229	27	,	,	PUNCT
ftr-337	2229	28	http://www.tax.newmexico.gov/	http://www.tax.newmexico.gov/	PROPN
ftr-337	2229	29	sitecollectiondocuments	sitecollectiondocument	NOUN
ftr-337	2229	30	/	/	SYM
ftr-337	2229	31	publications	publication	NOUN
ftr-337	2229	32	/	/	SYM
ftr-337	2229	33	fyi	fyi	NOUN
ftr-337	2229	34	-	-	PUNCT
ftr-337	2229	35	publications	publication	NOUN
ftr-337	2229	36	/	/	SYM
ftr-337	2229	37	fyi-106_claiming%20	fyi-106_claiming%20	NOUN
ftr-337	2229	38	tax%20credits%20for%20crs%20taxes%20and%20business%20r	tax%20credits%20for%20crs%20taxes%20and%20business%20r	NOUN
ftr-337	2229	39	elated%20income%20-%20june%202009.pdf	elated%20income%20-%20june%202009.pdf	PROPN
ftr-337	2229	40	.	.	PROPN
ftr-337	2229	41	337	337	NUM
ftr-337	2229	42	.	.	PUNCT
ftr-337	2230	1	va	va	PROPN
ftr-337	2230	2	.	.	PROPN
ftr-337	2230	3	code	code	PROPN
ftr-337	2230	4	ann	ann	PROPN
ftr-337	2230	5	.	.	PUNCT
ftr-337	2231	1	§	§	PROPN
ftr-337	2231	2	58.1	58.1	NUM
ftr-337	2231	3	-	-	SYM
ftr-337	2231	4	339.2	339.2	NUM
ftr-337	2231	5	(	(	PUNCT
ftr-337	2231	6	west	west	NOUN
ftr-337	2231	7	2011	2011	NUM
ftr-337	2231	8	)	)	PUNCT
ftr-337	2231	9	.	.	PUNCT
ftr-337	2232	1	338	338	NUM
ftr-337	2232	2	.	.	PUNCT
ftr-337	2232	3	va	va	PROPN
ftr-337	2232	4	.	.	PROPN
ftr-337	2232	5	code	code	PROPN
ftr-337	2232	6	ann	ann	PROPN
ftr-337	2232	7	.	.	PUNCT
ftr-337	2233	1	§	§	PROPN
ftr-337	2233	2	58.1	58.1	NUM
ftr-337	2233	3	-	-	SYM
ftr-337	2233	4	339.2.a	339.2.a	NUM
ftr-337	2233	5	(	(	PUNCT
ftr-337	2233	6	west	west	NOUN
ftr-337	2233	7	2011	2011	NUM
ftr-337	2233	8	)	)	PUNCT
ftr-337	2233	9	.	.	PUNCT
ftr-337	2234	1	339	339	NUM
ftr-337	2234	2	.	.	X
ftr-337	2234	3	17	17	NUM
ftr-337	2234	4	va	va	X
ftr-337	2234	5	.	.	PUNCT
ftr-337	2234	6	admin	admin	PROPN
ftr-337	2234	7	.	.	PUNCT
ftr-337	2235	1	code	code	PROPN
ftr-337	2235	2	§	§	PROPN
ftr-337	2235	3	10	10	NUM
ftr-337	2235	4	-	-	SYM
ftr-337	2235	5	30	30	NUM
ftr-337	2235	6	-	-	PUNCT
ftr-337	2235	7	140(b	140(b	NUM
ftr-337	2235	8	)	)	PUNCT
ftr-337	2235	9	(	(	PUNCT
ftr-337	2235	10	2006	2006	NUM
ftr-337	2235	11	)	)	PUNCT
ftr-337	2235	12	.	.	PUNCT
ftr-337	2236	1	2012	2012	NUM
ftr-337	2236	2	]	]	PUNCT
ftr-337	2236	3	monetization	monetization	NOUN
ftr-337	2236	4	of	of	ADP
ftr-337	2236	5	business	business	NOUN
ftr-337	2236	6	tax	tax	NOUN
ftr-337	2236	7	credits	credit	NOUN
ftr-337	2236	8	721	721	NUM
ftr-337	2236	9	state	state	NOUN
ftr-337	2236	10	that	that	SCONJ
ftr-337	2236	11	while	while	SCONJ
ftr-337	2236	12	the	the	DET
ftr-337	2236	13	tax	tax	NOUN
ftr-337	2236	14	credits	credit	NOUN
ftr-337	2236	15	may	may	AUX
ftr-337	2236	16	not	not	PART
ftr-337	2236	17	“	"	PUNCT
ftr-337	2236	18	technically	technically	ADV
ftr-337	2236	19	”	"	PUNCT
ftr-337	2236	20	be	be	AUX
ftr-337	2236	21	sold	sell	VERB
ftr-337	2236	22	,	,	PUNCT
ftr-337	2236	23	they	they	PRON
ftr-337	2236	24	“	"	PUNCT
ftr-337	2236	25	may	may	AUX
ftr-337	2236	26	be	be	AUX
ftr-337	2236	27	syndicated	syndicate	VERB
ftr-337	2236	28	through	through	ADP
ftr-337	2236	29	the	the	DET
ftr-337	2236	30	use	use	NOUN
ftr-337	2236	31	of	of	ADP
ftr-337	2236	32	limited	limited	ADJ
ftr-337	2236	33	partnerships	partnership	NOUN
ftr-337	2236	34	”	"	PUNCT
ftr-337	2236	35	which	which	PRON
ftr-337	2236	36	is	be	AUX
ftr-337	2236	37	a	a	DET
ftr-337	2236	38	“	"	PUNCT
ftr-337	2236	39	common	common	ADJ
ftr-337	2236	40	tool	tool	NOUN
ftr-337	2236	41	for	for	ADP
ftr-337	2236	42	bringing	bring	VERB
ftr-337	2236	43	investors	investor	NOUN
ftr-337	2236	44	into	into	ADP
ftr-337	2236	45	a	a	DET
ftr-337	2236	46	rehabilitation	rehabilitation	NOUN
ftr-337	2236	47	project	project	NOUN
ftr-337	2236	48	.	.	PUNCT
ftr-337	2236	49	”	"	PUNCT
ftr-337	2237	1	340	340	NUM
ftr-337	2237	2	d.	d.	PROPN
ftr-337	2237	3	traditional	traditional	PROPN
ftr-337	2237	4	partnership	partnership	NOUN
ftr-337	2237	5	allocation	allocation	NOUN
ftr-337	2237	6	schemes	scheme	NOUN
ftr-337	2237	7	new	new	PROPN
ftr-337	2237	8	mexico	mexico	PROPN
ftr-337	2237	9	’s	’s	PART
ftr-337	2237	10	qualified	qualified	ADJ
ftr-337	2237	11	business	business	NOUN
ftr-337	2237	12	facility	facility	NOUN
ftr-337	2237	13	rehabilitation	rehabilitation	NOUN
ftr-337	2237	14	credit	credit	NOUN
ftr-337	2237	15	may	may	AUX
ftr-337	2237	16	be	be	AUX
ftr-337	2237	17	claimed	claim	VERB
ftr-337	2237	18	by	by	ADP
ftr-337	2237	19	individual	individual	ADJ
ftr-337	2237	20	partners	partner	NOUN
ftr-337	2237	21	in	in	ADP
ftr-337	2237	22	a	a	DET
ftr-337	2237	23	partnership	partnership	NOUN
ftr-337	2237	24	,	,	PUNCT
ftr-337	2237	25	but	but	CCONJ
ftr-337	2237	26	only	only	ADV
ftr-337	2237	27	in	in	ADP
ftr-337	2237	28	an	an	DET
ftr-337	2237	29	amount	amount	NOUN
ftr-337	2237	30	equal	equal	ADJ
ftr-337	2237	31	to	to	ADP
ftr-337	2237	32	the	the	DET
ftr-337	2237	33	partner	partner	NOUN
ftr-337	2237	34	’s	’s	PART
ftr-337	2237	35	pro	pro	ADJ
ftr-337	2237	36	rata	rata	ADJ
ftr-337	2237	37	share	share	NOUN
ftr-337	2237	38	of	of	ADP
ftr-337	2237	39	the	the	DET
ftr-337	2237	40	credit	credit	NOUN
ftr-337	2237	41	.	.	PUNCT
ftr-337	2238	1	341	341	NUM
ftr-337	2238	2	an	an	DET
ftr-337	2238	3	individual	individual	NOUN
ftr-337	2238	4	claiming	claim	VERB
ftr-337	2238	5	the	the	DET
ftr-337	2238	6	credit	credit	NOUN
ftr-337	2238	7	derived	derive	VERB
ftr-337	2238	8	from	from	ADP
ftr-337	2238	9	a	a	DET
ftr-337	2238	10	partnership	partnership	NOUN
ftr-337	2238	11	must	must	AUX
ftr-337	2238	12	provide	provide	VERB
ftr-337	2238	13	a	a	DET
ftr-337	2238	14	schedule	schedule	NOUN
ftr-337	2238	15	listing	list	VERB
ftr-337	2238	16	the	the	DET
ftr-337	2238	17	names	name	NOUN
ftr-337	2238	18	,	,	PUNCT
ftr-337	2238	19	addresses	address	NOUN
ftr-337	2238	20	and	and	CCONJ
ftr-337	2238	21	social	social	ADJ
ftr-337	2238	22	security	security	NOUN
ftr-337	2238	23	numbers	number	NOUN
ftr-337	2238	24	or	or	CCONJ
ftr-337	2238	25	federal	federal	ADJ
ftr-337	2238	26	employer	employer	NOUN
ftr-337	2238	27	identification	identification	NOUN
ftr-337	2238	28	numbers	number	NOUN
ftr-337	2238	29	of	of	ADP
ftr-337	2238	30	all	all	DET
ftr-337	2238	31	partners	partner	NOUN
ftr-337	2238	32	in	in	ADP
ftr-337	2238	33	the	the	DET
ftr-337	2238	34	partnership	partnership	NOUN
ftr-337	2238	35	,	,	PUNCT
ftr-337	2238	36	the	the	DET
ftr-337	2238	37	pro	pro	ADJ
ftr-337	2238	38	rata	rata	ADJ
ftr-337	2238	39	share	share	NOUN
ftr-337	2238	40	of	of	ADP
ftr-337	2238	41	the	the	DET
ftr-337	2238	42	credit	credit	NOUN
ftr-337	2238	43	of	of	ADP
ftr-337	2238	44	each	each	DET
ftr-337	2238	45	partner	partner	NOUN
ftr-337	2238	46	,	,	PUNCT
ftr-337	2238	47	and	and	CCONJ
ftr-337	2238	48	the	the	DET
ftr-337	2238	49	federal	federal	ADJ
ftr-337	2238	50	employer	employer	NOUN
ftr-337	2238	51	identification	identification	NOUN
ftr-337	2238	52	number	number	NOUN
ftr-337	2238	53	and	and	CCONJ
ftr-337	2238	54	new	new	PROPN
ftr-337	2238	55	mexico	mexico	PROPN
ftr-337	2238	56	combined	combine	VERB
ftr-337	2238	57	reporting	reporting	NOUN
ftr-337	2238	58	system	system	NOUN
ftr-337	2238	59	identification	identification	NOUN
ftr-337	2238	60	number	number	NOUN
ftr-337	2238	61	,	,	PUNCT
ftr-337	2238	62	if	if	SCONJ
ftr-337	2238	63	any	any	PRON
ftr-337	2238	64	,	,	PUNCT
ftr-337	2238	65	of	of	ADP
ftr-337	2238	66	the	the	DET
ftr-337	2238	67	partnership	partnership	NOUN
ftr-337	2238	68	.	.	PUNCT
ftr-337	2239	1	342	342	NUM
ftr-337	2239	2	e.	e.	PROPN
ftr-337	2239	3	hybrid	hybrid	PROPN
ftr-337	2239	4	schemes	scheme	NOUN
ftr-337	2239	5	arizona	arizona	PROPN
ftr-337	2239	6	’s	’s	PART
ftr-337	2239	7	solar	solar	ADJ
ftr-337	2239	8	and	and	CCONJ
ftr-337	2239	9	wind	wind	NOUN
ftr-337	2239	10	energy	energy	NOUN
ftr-337	2239	11	tax	tax	NOUN
ftr-337	2239	12	credit	credit	NOUN
ftr-337	2239	13	,	,	PUNCT
ftr-337	2239	14	343	343	NUM
ftr-337	2239	15	established	establish	VERB
ftr-337	2239	16	in	in	ADP
ftr-337	2239	17	2006	2006	NUM
ftr-337	2239	18	,	,	PUNCT
ftr-337	2239	19	344	344	NUM
ftr-337	2239	20	provides	provide	VERB
ftr-337	2239	21	a	a	DET
ftr-337	2239	22	personal	personal	ADJ
ftr-337	2239	23	and	and	CCONJ
ftr-337	2239	24	corporate	corporate	ADJ
ftr-337	2239	25	tax	tax	NOUN
ftr-337	2239	26	credit	credit	NOUN
ftr-337	2239	27	equal	equal	ADJ
ftr-337	2239	28	to	to	ADP
ftr-337	2239	29	10	10	NUM
ftr-337	2239	30	percent	percent	NOUN
ftr-337	2239	31	of	of	ADP
ftr-337	2239	32	the	the	DET
ftr-337	2239	33	installed	instal	VERB
ftr-337	2239	34	cost	cost	NOUN
ftr-337	2239	35	of	of	ADP
ftr-337	2239	36	a	a	DET
ftr-337	2239	37	“	"	PUNCT
ftr-337	2239	38	solar	solar	ADJ
ftr-337	2239	39	energy	energy	NOUN
ftr-337	2239	40	device	device	NOUN
ftr-337	2239	41	.	.	PUNCT
ftr-337	2239	42	”	"	PUNCT
ftr-337	2240	1	345	345	NUM
ftr-337	2240	2	the	the	DET
ftr-337	2240	3	tax	tax	NOUN
ftr-337	2240	4	credit	credit	NOUN
ftr-337	2240	5	is	be	AUX
ftr-337	2240	6	nonrefundable	nonrefundable	ADJ
ftr-337	2240	7	346	346	NUM
ftr-337	2240	8	and	and	CCONJ
ftr-337	2240	9	may	may	AUX
ftr-337	2240	10	be	be	AUX
ftr-337	2240	11	carried	carry	VERB
ftr-337	2240	12	forward	forward	ADV
ftr-337	2240	13	for	for	ADP
ftr-337	2240	14	up	up	ADP
ftr-337	2240	15	to	to	PART
ftr-337	2240	16	five	five	NUM
ftr-337	2240	17	years	year	NOUN
ftr-337	2240	18	.	.	PUNCT
ftr-337	2241	1	347	347	NUM
ftr-337	2241	2	where	where	SCONJ
ftr-337	2241	3	the	the	DET
ftr-337	2241	4	credit	credit	NOUN
ftr-337	2241	5	is	be	AUX
ftr-337	2241	6	claimed	claim	VERB
ftr-337	2241	7	by	by	ADP
ftr-337	2241	8	partners	partner	NOUN
ftr-337	2241	9	in	in	ADP
ftr-337	2241	10	a	a	DET
ftr-337	2241	11	partnership	partnership	NOUN
ftr-337	2241	12	,	,	PUNCT
ftr-337	2241	13	each	each	DET
ftr-337	2241	14	partner	partner	NOUN
ftr-337	2241	15	may	may	AUX
ftr-337	2241	16	only	only	ADV
ftr-337	2241	17	claim	claim	VERB
ftr-337	2241	18	a	a	DET
ftr-337	2241	19	pro	pro	ADJ
ftr-337	2241	20	rata	rata	ADJ
ftr-337	2241	21	share	share	NOUN
ftr-337	2241	22	of	of	ADP
ftr-337	2241	23	the	the	DET
ftr-337	2241	24	credit	credit	NOUN
ftr-337	2241	25	“	"	PUNCT
ftr-337	2241	26	based	base	VERB
ftr-337	2241	27	on	on	ADP
ftr-337	2241	28	the	the	DET
ftr-337	2241	29	ownership	ownership	NOUN
ftr-337	2241	30	interest	interest	NOUN
ftr-337	2241	31	or	or	CCONJ
ftr-337	2241	32	financial	financial	ADJ
ftr-337	2241	33	340	340	NUM
ftr-337	2241	34	.	.	PUNCT
ftr-337	2242	1	va	va	PROPN
ftr-337	2242	2	.	.	PUNCT
ftr-337	2243	1	dep’t	dep’t	NOUN
ftr-337	2243	2	of	of	ADP
ftr-337	2243	3	historic	historic	ADJ
ftr-337	2243	4	res	re	NOUN
ftr-337	2243	5	.	.	PUNCT
ftr-337	2243	6	,	,	PUNCT
ftr-337	2243	7	rehabilitation	rehabilitation	NOUN
ftr-337	2243	8	tax	tax	NOUN
ftr-337	2243	9	credits	credit	NOUN
ftr-337	2243	10	:	:	PUNCT
ftr-337	2243	11	frequently	frequently	ADV
ftr-337	2243	12	asked	ask	VERB
ftr-337	2243	13	questions	question	NOUN
ftr-337	2243	14	,	,	PUNCT
ftr-337	2243	15	virginia.gov	virginia.gov	NOUN
ftr-337	2243	16	,	,	PUNCT
ftr-337	2243	17	http://www.dhr.virginia.gov/tax_credits/tax_credit	http://www.dhr.virginia.gov/tax_credits/tax_credit	PROPN
ftr-337	2243	18	_	_	PUNCT
ftr-337	2243	19	faq.htm	faq.htm	PROPN
ftr-337	2243	20	(	(	PUNCT
ftr-337	2243	21	last	last	ADV
ftr-337	2243	22	visited	visit	VERB
ftr-337	2243	23	dec	dec	PROPN
ftr-337	2243	24	.	.	PROPN
ftr-337	2243	25	8	8	NUM
ftr-337	2243	26	,	,	PUNCT
ftr-337	2243	27	2011	2011	NUM
ftr-337	2243	28	)	)	PUNCT
ftr-337	2243	29	.	.	PUNCT
ftr-337	2244	1	341	341	NUM
ftr-337	2244	2	.	.	PUNCT
ftr-337	2245	1	n.m	n.m	PROPN
ftr-337	2245	2	.	.	PROPN
ftr-337	2245	3	stat	stat	PROPN
ftr-337	2245	4	.	.	PUNCT
ftr-337	2246	1	ann	ann	PROPN
ftr-337	2246	2	.	.	PUNCT
ftr-337	2247	1	§	§	PROPN
ftr-337	2247	2	7	7	NUM
ftr-337	2247	3	-	-	SYM
ftr-337	2247	4	2	2	NUM
ftr-337	2247	5	-	-	PUNCT
ftr-337	2247	6	18.4(e	18.4(e	NUM
ftr-337	2247	7	)	)	PUNCT
ftr-337	2247	8	(	(	PUNCT
ftr-337	2247	9	west	west	NOUN
ftr-337	2247	10	2011	2011	NUM
ftr-337	2247	11	)	)	PUNCT
ftr-337	2247	12	(	(	PUNCT
ftr-337	2247	13	“	"	PUNCT
ftr-337	2247	14	a	a	DET
ftr-337	2247	15	taxpayer	taxpayer	NOUN
ftr-337	2247	16	who	who	PRON
ftr-337	2247	17	otherwise	otherwise	ADV
ftr-337	2247	18	qualifies	qualify	VERB
ftr-337	2247	19	and	and	CCONJ
ftr-337	2247	20	claims	claim	VERB
ftr-337	2247	21	a	a	DET
ftr-337	2247	22	credit	credit	NOUN
ftr-337	2247	23	on	on	ADP
ftr-337	2247	24	a	a	DET
ftr-337	2247	25	restoration	restoration	NOUN
ftr-337	2247	26	,	,	PUNCT
ftr-337	2247	27	rehabilitation	rehabilitation	NOUN
ftr-337	2247	28	or	or	CCONJ
ftr-337	2247	29	renovation	renovation	NOUN
ftr-337	2247	30	project	project	NOUN
ftr-337	2247	31	on	on	ADP
ftr-337	2247	32	a	a	DET
ftr-337	2247	33	building	building	NOUN
ftr-337	2247	34	owned	own	VERB
ftr-337	2247	35	by	by	ADP
ftr-337	2247	36	a	a	DET
ftr-337	2247	37	partnership	partnership	NOUN
ftr-337	2247	38	or	or	CCONJ
ftr-337	2247	39	other	other	ADJ
ftr-337	2247	40	business	business	NOUN
ftr-337	2247	41	association	association	NOUN
ftr-337	2247	42	of	of	ADP
ftr-337	2247	43	which	which	PRON
ftr-337	2247	44	the	the	DET
ftr-337	2247	45	taxpayer	taxpayer	NOUN
ftr-337	2247	46	is	be	AUX
ftr-337	2247	47	a	a	DET
ftr-337	2247	48	member	member	NOUN
ftr-337	2247	49	may	may	AUX
ftr-337	2247	50	claim	claim	VERB
ftr-337	2247	51	a	a	DET
ftr-337	2247	52	credit	credit	NOUN
ftr-337	2247	53	only	only	ADV
ftr-337	2247	54	in	in	ADP
ftr-337	2247	55	proportion	proportion	NOUN
ftr-337	2247	56	to	to	ADP
ftr-337	2247	57	his	his	PRON
ftr-337	2247	58	interest	interest	NOUN
ftr-337	2247	59	in	in	ADP
ftr-337	2247	60	the	the	DET
ftr-337	2247	61	partnership	partnership	NOUN
ftr-337	2247	62	or	or	CCONJ
ftr-337	2247	63	association	association	NOUN
ftr-337	2247	64	.	.	PUNCT
ftr-337	2247	65	”	"	PUNCT
ftr-337	2247	66	)	)	PUNCT
ftr-337	2247	67	.	.	PUNCT
ftr-337	2248	1	342	342	NUM
ftr-337	2248	2	.	.	PUNCT
ftr-337	2249	1	n.m	n.m	PROPN
ftr-337	2249	2	.	.	PROPN
ftr-337	2249	3	code	code	PROPN
ftr-337	2249	4	r.	r.	PROPN
ftr-337	2249	5	§	§	PROPN
ftr-337	2249	6	3.3.13.11(i)(2	3.3.13.11(i)(2	NUM
ftr-337	2249	7	)	)	PUNCT
ftr-337	2249	8	(	(	PUNCT
ftr-337	2249	9	lexisnexis	lexisnexis	NOUN
ftr-337	2249	10	2011	2011	NUM
ftr-337	2249	11	)	)	PUNCT
ftr-337	2249	12	.	.	PUNCT
ftr-337	2250	1	343	343	NUM
ftr-337	2250	2	.	.	PUNCT
ftr-337	2251	1	ariz	ariz	PROPN
ftr-337	2251	2	.	.	PUNCT
ftr-337	2252	1	rev	rev	PROPN
ftr-337	2252	2	.	.	PROPN
ftr-337	2252	3	stat	stat	PROPN
ftr-337	2252	4	.	.	PUNCT
ftr-337	2253	1	ann	ann	PROPN
ftr-337	2253	2	.	.	PUNCT
ftr-337	2254	1	§	§	PROPN
ftr-337	2254	2	43	43	NUM
ftr-337	2254	3	-	-	SYM
ftr-337	2254	4	1085	1085	NUM
ftr-337	2254	5	(	(	PUNCT
ftr-337	2254	6	west	west	NOUN
ftr-337	2254	7	2011	2011	NUM
ftr-337	2254	8	)	)	PUNCT
ftr-337	2254	9	;	;	PUNCT
ftr-337	2254	10	ariz	ariz	PROPN
ftr-337	2254	11	.	.	PUNCT
ftr-337	2255	1	rev	rev	PROPN
ftr-337	2255	2	.	.	PROPN
ftr-337	2255	3	stat	stat	PROPN
ftr-337	2255	4	.	.	PUNCT
ftr-337	2256	1	ann	ann	PROPN
ftr-337	2256	2	.	.	PUNCT
ftr-337	2257	1	§	§	PROPN
ftr-337	2257	2	43	43	NUM
ftr-337	2257	3	-	-	SYM
ftr-337	2257	4	1164	1164	NUM
ftr-337	2257	5	(	(	PUNCT
ftr-337	2257	6	west	west	NOUN
ftr-337	2257	7	2011	2011	NUM
ftr-337	2257	8	)	)	PUNCT
ftr-337	2257	9	;	;	PUNCT
ftr-337	2257	10	ariz	ariz	PROPN
ftr-337	2257	11	.	.	PUNCT
ftr-337	2258	1	rev	rev	PROPN
ftr-337	2258	2	.	.	PROPN
ftr-337	2258	3	stat	stat	PROPN
ftr-337	2258	4	.	.	PUNCT
ftr-337	2259	1	ann	ann	PROPN
ftr-337	2259	2	.	.	PUNCT
ftr-337	2260	1	§	§	PROPN
ftr-337	2260	2	41	41	NUM
ftr-337	2260	3	-	-	SYM
ftr-337	2260	4	1510.01	1510.01	NUM
ftr-337	2260	5	(	(	PUNCT
ftr-337	2260	6	west	west	NOUN
ftr-337	2260	7	2011	2011	NUM
ftr-337	2260	8	)	)	PUNCT
ftr-337	2260	9	.	.	PUNCT
ftr-337	2261	1	344	344	NUM
ftr-337	2261	2	.	.	PUNCT
ftr-337	2262	1	h.r	h.r	PROPN
ftr-337	2262	2	.	.	PROPN
ftr-337	2262	3	2429	2429	NUM
ftr-337	2262	4	,	,	PUNCT
ftr-337	2262	5	47th	47th	ADJ
ftr-337	2262	6	leg	leg	NOUN
ftr-337	2262	7	.	.	PUNCT
ftr-337	2262	8	,	,	PUNCT
ftr-337	2262	9	2nd	2nd	ADJ
ftr-337	2262	10	sess	sess	NOUN
ftr-337	2262	11	.	.	PUNCT
ftr-337	2263	1	(	(	PUNCT
ftr-337	2263	2	ariz	ariz	PROPN
ftr-337	2263	3	.	.	PUNCT
ftr-337	2263	4	2006	2006	NUM
ftr-337	2263	5	)	)	PUNCT
ftr-337	2263	6	.	.	PUNCT
ftr-337	2264	1	345	345	NUM
ftr-337	2264	2	.	.	PUNCT
ftr-337	2265	1	the	the	DET
ftr-337	2265	2	program	program	NOUN
ftr-337	2265	3	guidelines	guideline	NOUN
ftr-337	2265	4	for	for	ADP
ftr-337	2265	5	the	the	DET
ftr-337	2265	6	solar	solar	ADJ
ftr-337	2265	7	energy	energy	NOUN
ftr-337	2265	8	tax	tax	NOUN
ftr-337	2265	9	credit	credit	NOUN
ftr-337	2265	10	program	program	NOUN
ftr-337	2265	11	state	state	NOUN
ftr-337	2265	12	that	that	SCONJ
ftr-337	2265	13	“	"	PUNCT
ftr-337	2265	14	wind	wind	NOUN
ftr-337	2265	15	generator	generator	NOUN
ftr-337	2265	16	systems	system	NOUN
ftr-337	2265	17	”	"	PUNCT
ftr-337	2265	18	are	be	AUX
ftr-337	2265	19	also	also	ADV
ftr-337	2265	20	included	include	VERB
ftr-337	2265	21	in	in	ADP
ftr-337	2265	22	the	the	DET
ftr-337	2265	23	definition	definition	NOUN
ftr-337	2265	24	of	of	ADP
ftr-337	2265	25	solar	solar	ADJ
ftr-337	2265	26	energy	energy	NOUN
ftr-337	2265	27	devices	device	NOUN
ftr-337	2265	28	.	.	PUNCT
ftr-337	2266	1	ariz	ariz	PROPN
ftr-337	2266	2	.	.	PUNCT
ftr-337	2267	1	commerce	commerce	PROPN
ftr-337	2267	2	auth	auth	PROPN
ftr-337	2267	3	.	.	PUNCT
ftr-337	2267	4	,	,	PUNCT
ftr-337	2267	5	commercial	commercial	ADJ
ftr-337	2267	6	/	/	SYM
ftr-337	2267	7	industrial	industrial	ADJ
ftr-337	2267	8	solar	solar	ADJ
ftr-337	2267	9	energy	energy	NOUN
ftr-337	2267	10	tax	tax	NOUN
ftr-337	2267	11	credit	credit	NOUN
ftr-337	2267	12	program	program	NOUN
ftr-337	2267	13	:	:	PUNCT
ftr-337	2267	14	program	program	NOUN
ftr-337	2267	15	guidelines	guideline	NOUN
ftr-337	2267	16	2	2	NUM
ftr-337	2267	17	(	(	PUNCT
ftr-337	2267	18	2011	2011	NUM
ftr-337	2267	19	)	)	PUNCT
ftr-337	2267	20	,	,	PUNCT
ftr-337	2267	21	http:/www.azcommerce.com/	http:/www.azcommerce.com/	NUM
ftr-337	2267	22	assets	asset	NOUN
ftr-337	2267	23	/	/	SYM
ftr-337	2267	24	pdfs	pdfs	NOUN
ftr-337	2267	25	/	/	SYM
ftr-337	2267	26	incentives	incentive	NOUN
ftr-337	2267	27	/	/	SYM
ftr-337	2267	28	commercial	commercial	ADJ
ftr-337	2267	29	-	-	PUNCT
ftr-337	2267	30	industry	industry	NOUN
ftr-337	2267	31	-	-	PUNCT
ftr-337	2267	32	solar	solar	ADJ
ftr-337	2267	33	-	-	PUNCT
ftr-337	2267	34	program	program	NOUN
ftr-337	2267	35	/	/	SYM
ftr-337	2267	36	solar	solar	NOUN
ftr-337	2267	37	-	-	PUNCT
ftr-337	2267	38	guidelines.pdf	guidelines.pdf	NOUN
ftr-337	2267	39	.	.	PUNCT
ftr-337	2268	1	346	346	NUM
ftr-337	2268	2	.	.	PUNCT
ftr-337	2269	1	i	i	PRON
ftr-337	2269	2	d.	d.	PROPN
ftr-337	2269	3	at	at	ADP
ftr-337	2269	4	3	3	NUM
ftr-337	2269	5	.	.	NOUN
ftr-337	2269	6	347	347	NUM
ftr-337	2269	7	.	.	PUNCT
ftr-337	2270	1	ariz	ariz	PROPN
ftr-337	2270	2	.	.	PUNCT
ftr-337	2271	1	rev	rev	PROPN
ftr-337	2271	2	.	.	PROPN
ftr-337	2271	3	stat	stat	PROPN
ftr-337	2271	4	.	.	PUNCT
ftr-337	2272	1	ann	ann	PROPN
ftr-337	2272	2	.	.	PUNCT
ftr-337	2273	1	§	§	PROPN
ftr-337	2273	2	43	43	NUM
ftr-337	2273	3	-	-	PUNCT
ftr-337	2273	4	1085(e	1085(e	NUM
ftr-337	2273	5	)	)	PUNCT
ftr-337	2273	6	(	(	PUNCT
ftr-337	2273	7	west	west	NOUN
ftr-337	2273	8	2011	2011	NUM
ftr-337	2273	9	)	)	PUNCT
ftr-337	2273	10	;	;	PUNCT
ftr-337	2273	11	ariz	ariz	PROPN
ftr-337	2273	12	.	.	PUNCT
ftr-337	2274	1	rev	rev	PROPN
ftr-337	2274	2	.	.	PROPN
ftr-337	2274	3	stat	stat	PROPN
ftr-337	2274	4	.	.	PUNCT
ftr-337	2275	1	ann	ann	PROPN
ftr-337	2275	2	.	.	PUNCT
ftr-337	2276	1	§	§	PROPN
ftr-337	2276	2	43	43	NUM
ftr-337	2276	3	-	-	NUM
ftr-337	2276	4	1164(e	1164(e	NUM
ftr-337	2276	5	)	)	PUNCT
ftr-337	2276	6	(	(	PUNCT
ftr-337	2276	7	west	west	NOUN
ftr-337	2276	8	2011	2011	NUM
ftr-337	2276	9	)	)	PUNCT
ftr-337	2276	10	.	.	PUNCT
ftr-337	2277	1	722	722	NUM
ftr-337	2277	2	florida	florida	PROPN
ftr-337	2277	3	tax	tax	NOUN
ftr-337	2277	4	review	review	NOUN
ftr-337	2277	5	[	[	X
ftr-337	2277	6	vol.12:9	vol.12:9	PRON
ftr-337	2277	7	investment	investment	NOUN
ftr-337	2277	8	in	in	ADP
ftr-337	2277	9	the	the	DET
ftr-337	2277	10	system	system	NOUN
ftr-337	2277	11	.	.	PUNCT
ftr-337	2277	12	”	"	PUNCT
ftr-337	2278	1	348	348	NUM
ftr-337	2278	2	in	in	ADP
ftr-337	2278	3	2007	2007	NUM
ftr-337	2278	4	,	,	PUNCT
ftr-337	2278	5	however	however	ADV
ftr-337	2278	6	,	,	PUNCT
ftr-337	2278	7	the	the	DET
ftr-337	2278	8	credit	credit	NOUN
ftr-337	2278	9	was	be	AUX
ftr-337	2278	10	revised	revise	VERB
ftr-337	2278	11	retroactively	retroactively	ADV
ftr-337	2278	12	to	to	PART
ftr-337	2278	13	allow	allow	VERB
ftr-337	2278	14	taxpayers	taxpayer	NOUN
ftr-337	2278	15	who	who	PRON
ftr-337	2278	16	qualify	qualify	VERB
ftr-337	2278	17	for	for	ADP
ftr-337	2278	18	the	the	DET
ftr-337	2278	19	credit	credit	NOUN
ftr-337	2278	20	to	to	PART
ftr-337	2278	21	transfer	transfer	VERB
ftr-337	2278	22	the	the	DET
ftr-337	2278	23	credit	credit	NOUN
ftr-337	2278	24	to	to	ADP
ftr-337	2278	25	third	third	ADJ
ftr-337	2278	26	-	-	PUNCT
ftr-337	2278	27	party	party	NOUN
ftr-337	2278	28	organizations	organization	NOUN
ftr-337	2278	29	“	"	PUNCT
ftr-337	2278	30	that	that	PRON
ftr-337	2278	31	financed	finance	VERB
ftr-337	2278	32	,	,	PUNCT
ftr-337	2278	33	installed	instal	VERB
ftr-337	2278	34	,	,	PUNCT
ftr-337	2278	35	or	or	CCONJ
ftr-337	2278	36	manufactured	manufacture	VERB
ftr-337	2278	37	”	"	PUNCT
ftr-337	2278	38	the	the	DET
ftr-337	2278	39	solar	solar	ADJ
ftr-337	2278	40	energy	energy	NOUN
ftr-337	2278	41	devices	device	NOUN
ftr-337	2278	42	.	.	PUNCT
ftr-337	2279	1	349	349	NUM
ftr-337	2279	2	the	the	DET
ftr-337	2279	3	party	party	NOUN
ftr-337	2279	4	that	that	PRON
ftr-337	2279	5	installs	install	VERB
ftr-337	2279	6	the	the	DET
ftr-337	2279	7	solar	solar	ADJ
ftr-337	2279	8	energy	energy	NOUN
ftr-337	2279	9	device	device	NOUN
ftr-337	2279	10	must	must	AUX
ftr-337	2279	11	apply	apply	VERB
ftr-337	2279	12	to	to	ADP
ftr-337	2279	13	the	the	DET
ftr-337	2279	14	arizona	arizona	PROPN
ftr-337	2279	15	commerce	commerce	PROPN
ftr-337	2279	16	authority	authority	NOUN
ftr-337	2279	17	for	for	ADP
ftr-337	2279	18	a	a	DET
ftr-337	2279	19	credit	credit	NOUN
ftr-337	2279	20	certificate	certificate	NOUN
ftr-337	2279	21	in	in	ADP
ftr-337	2279	22	order	order	NOUN
ftr-337	2279	23	to	to	PART
ftr-337	2279	24	claim	claim	VERB
ftr-337	2279	25	the	the	DET
ftr-337	2279	26	credit	credit	NOUN
ftr-337	2279	27	.	.	PUNCT
ftr-337	2280	1	upon	upon	SCONJ
ftr-337	2280	2	completion	completion	NOUN
ftr-337	2280	3	of	of	ADP
ftr-337	2280	4	the	the	DET
ftr-337	2280	5	project	project	NOUN
ftr-337	2280	6	,	,	PUNCT
ftr-337	2280	7	it	it	PRON
ftr-337	2280	8	is	be	AUX
ftr-337	2280	9	required	require	VERB
ftr-337	2280	10	to	to	PART
ftr-337	2280	11	submit	submit	VERB
ftr-337	2280	12	a	a	DET
ftr-337	2280	13	completion	completion	NOUN
ftr-337	2280	14	report	report	NOUN
ftr-337	2280	15	,	,	PUNCT
ftr-337	2280	16	stating	state	VERB
ftr-337	2280	17	the	the	DET
ftr-337	2280	18	name	name	NOUN
ftr-337	2280	19	,	,	PUNCT
ftr-337	2280	20	address	address	NOUN
ftr-337	2280	21	,	,	PUNCT
ftr-337	2280	22	and	and	CCONJ
ftr-337	2280	23	telephone	telephone	NOUN
ftr-337	2280	24	number	number	NOUN
ftr-337	2280	25	of	of	ADP
ftr-337	2280	26	the	the	DET
ftr-337	2280	27	third	third	ADJ
ftr-337	2280	28	-	-	PUNCT
ftr-337	2280	29	party	party	NOUN
ftr-337	2280	30	financier	financier	NOUN
ftr-337	2280	31	if	if	SCONJ
ftr-337	2280	32	it	it	PRON
ftr-337	2280	33	is	be	AUX
ftr-337	2280	34	electing	elect	VERB
ftr-337	2280	35	to	to	PART
ftr-337	2280	36	pass	pass	VERB
ftr-337	2280	37	through	through	ADP
ftr-337	2280	38	the	the	DET
ftr-337	2280	39	credit	credit	NOUN
ftr-337	2280	40	to	to	ADP
ftr-337	2280	41	a	a	DET
ftr-337	2280	42	third	third	ADJ
ftr-337	2280	43	party	party	NOUN
ftr-337	2280	44	.	.	PUNCT
ftr-337	2281	1	the	the	DET
ftr-337	2281	2	arizona	arizona	PROPN
ftr-337	2281	3	commerce	commerce	PROPN
ftr-337	2281	4	authority	authority	PROPN
ftr-337	2281	5	will	will	AUX
ftr-337	2281	6	only	only	ADV
ftr-337	2281	7	certify	certify	VERB
ftr-337	2281	8	requests	request	NOUN
ftr-337	2281	9	to	to	PART
ftr-337	2281	10	pass	pass	VERB
ftr-337	2281	11	on	on	ADP
ftr-337	2281	12	the	the	DET
ftr-337	2281	13	entire	entire	ADJ
ftr-337	2281	14	credit	credit	NOUN
ftr-337	2281	15	allocation	allocation	NOUN
ftr-337	2281	16	for	for	ADP
ftr-337	2281	17	a	a	DET
ftr-337	2281	18	specific	specific	ADJ
ftr-337	2281	19	solar	solar	ADJ
ftr-337	2281	20	energy	energy	NOUN
ftr-337	2281	21	device	device	NOUN
ftr-337	2281	22	,	,	PUNCT
ftr-337	2281	23	and	and	CCONJ
ftr-337	2281	24	will	will	AUX
ftr-337	2281	25	not	not	PART
ftr-337	2281	26	approve	approve	VERB
ftr-337	2281	27	requests	request	NOUN
ftr-337	2281	28	to	to	PART
ftr-337	2281	29	pass	pass	VERB
ftr-337	2281	30	on	on	ADP
ftr-337	2281	31	only	only	ADV
ftr-337	2281	32	a	a	DET
ftr-337	2281	33	portion	portion	NOUN
ftr-337	2281	34	of	of	ADP
ftr-337	2281	35	a	a	DET
ftr-337	2281	36	credit	credit	NOUN
ftr-337	2281	37	.	.	PUNCT
ftr-337	2282	1	in	in	ADP
ftr-337	2282	2	contrast	contrast	NOUN
ftr-337	2282	3	,	,	PUNCT
ftr-337	2282	4	arizona	arizona	PROPN
ftr-337	2282	5	’s	’s	PART
ftr-337	2282	6	renewable	renewable	ADJ
ftr-337	2282	7	energy	energy	NOUN
ftr-337	2282	8	industry	industry	NOUN
ftr-337	2282	9	credit	credit	NOUN
ftr-337	2282	10	,	,	PUNCT
ftr-337	2282	11	which	which	PRON
ftr-337	2282	12	provides	provide	VERB
ftr-337	2282	13	a	a	DET
ftr-337	2282	14	10	10	NUM
ftr-337	2282	15	percent	percent	NOUN
ftr-337	2282	16	credit	credit	NOUN
ftr-337	2282	17	to	to	ADP
ftr-337	2282	18	a	a	DET
ftr-337	2282	19	taxpayer	taxpayer	NOUN
ftr-337	2282	20	who	who	PRON
ftr-337	2282	21	either	either	CCONJ
ftr-337	2282	22	locates	locate	VERB
ftr-337	2282	23	or	or	CCONJ
ftr-337	2282	24	expands	expand	VERB
ftr-337	2282	25	a	a	DET
ftr-337	2282	26	renewable	renewable	ADJ
ftr-337	2282	27	energy	energy	NOUN
ftr-337	2282	28	manufacturing	manufacturing	NOUN
ftr-337	2282	29	facility	facility	NOUN
ftr-337	2282	30	or	or	CCONJ
ftr-337	2282	31	renewable	renewable	ADJ
ftr-337	2282	32	energy	energy	NOUN
ftr-337	2282	33	business	business	NOUN
ftr-337	2282	34	headquarters	headquarters	NOUN
ftr-337	2282	35	in	in	ADP
ftr-337	2282	36	arizona	arizona	PROPN
ftr-337	2282	37	,	,	PUNCT
ftr-337	2282	38	and	and	CCONJ
ftr-337	2282	39	is	be	AUX
ftr-337	2282	40	subject	subject	ADJ
ftr-337	2282	41	to	to	ADP
ftr-337	2282	42	the	the	DET
ftr-337	2282	43	same	same	ADJ
ftr-337	2282	44	partnership	partnership	NOUN
ftr-337	2282	45	allocation	allocation	NOUN
ftr-337	2282	46	rules	rule	NOUN
ftr-337	2282	47	as	as	ADP
ftr-337	2282	48	the	the	DET
ftr-337	2282	49	solar	solar	ADJ
ftr-337	2282	50	and	and	CCONJ
ftr-337	2282	51	wind	wind	NOUN
ftr-337	2282	52	energy	energy	NOUN
ftr-337	2282	53	tax	tax	NOUN
ftr-337	2282	54	credit	credit	NOUN
ftr-337	2282	55	,	,	PUNCT
ftr-337	2282	56	is	be	AUX
ftr-337	2282	57	not	not	PART
ftr-337	2282	58	specifically	specifically	ADV
ftr-337	2282	59	transferable	transferable	ADJ
ftr-337	2282	60	to	to	ADP
ftr-337	2282	61	a	a	DET
ftr-337	2282	62	third	third	ADJ
ftr-337	2282	63	-	-	PUNCT
ftr-337	2282	64	party	party	NOUN
ftr-337	2282	65	,	,	PUNCT
ftr-337	2282	66	but	but	CCONJ
ftr-337	2282	67	instead	instead	ADV
ftr-337	2282	68	is	be	AUX
ftr-337	2282	69	refundable	refundable	ADJ
ftr-337	2282	70	.	.	PUNCT
ftr-337	2283	1	350	350	NUM
ftr-337	2283	2	vii	vii	PROPN
ftr-337	2283	3	.	.	PUNCT
ftr-337	2283	4	federal	federal	ADJ
ftr-337	2283	5	tax	tax	NOUN
ftr-337	2283	6	treatment	treatment	NOUN
ftr-337	2283	7	of	of	ADP
ftr-337	2283	8	state	state	NOUN
ftr-337	2283	9	tax	tax	NOUN
ftr-337	2283	10	credit	credit	NOUN
ftr-337	2283	11	grants	grant	NOUN
ftr-337	2283	12	,	,	PUNCT
ftr-337	2283	13	transfers	transfer	NOUN
ftr-337	2283	14	and	and	CCONJ
ftr-337	2283	15	allocations	allocation	NOUN
ftr-337	2283	16	a	a	DET
ftr-337	2283	17	chronological	chronological	ADJ
ftr-337	2283	18	survey	survey	NOUN
ftr-337	2283	19	(	(	PUNCT
ftr-337	2283	20	not	not	PART
ftr-337	2283	21	intended	intend	VERB
ftr-337	2283	22	to	to	PART
ftr-337	2283	23	be	be	AUX
ftr-337	2283	24	exhaustive	exhaustive	ADJ
ftr-337	2283	25	)	)	PUNCT
ftr-337	2283	26	of	of	ADP
ftr-337	2283	27	the	the	DET
ftr-337	2283	28	hodgepodge	hodgepodge	NOUN
ftr-337	2283	29	of	of	ADP
ftr-337	2283	30	rulings	ruling	NOUN
ftr-337	2283	31	(	(	PUNCT
ftr-337	2283	32	revenue	revenue	NOUN
ftr-337	2283	33	rulings	ruling	NOUN
ftr-337	2283	34	,	,	PUNCT
ftr-337	2283	35	private	private	ADJ
ftr-337	2283	36	letter	letter	NOUN
ftr-337	2283	37	rulings	ruling	NOUN
ftr-337	2283	38	(	(	PUNCT
ftr-337	2283	39	“	"	PUNCT
ftr-337	2283	40	plrs	plrs	NOUN
ftr-337	2283	41	”	"	PUNCT
ftr-337	2283	42	)	)	PUNCT
ftr-337	2283	43	and	and	CCONJ
ftr-337	2283	44	chief	chief	ADJ
ftr-337	2283	45	counsel	counsel	NOUN
ftr-337	2283	46	advice	advice	NOUN
ftr-337	2283	47	(	(	PUNCT
ftr-337	2283	48	“	"	PUNCT
ftr-337	2283	49	cca	cca	PROPN
ftr-337	2283	50	”	"	PUNCT
ftr-337	2283	51	)	)	PUNCT
ftr-337	2283	52	)	)	PUNCT
ftr-337	2283	53	,	,	PUNCT
ftr-337	2283	54	cases	case	NOUN
ftr-337	2283	55	,	,	PUNCT
ftr-337	2283	56	and	and	CCONJ
ftr-337	2283	57	other	other	ADJ
ftr-337	2283	58	guidance	guidance	NOUN
ftr-337	2283	59	addressing	address	VERB
ftr-337	2283	60	the	the	DET
ftr-337	2283	61	federal	federal	ADJ
ftr-337	2283	62	tax	tax	NOUN
ftr-337	2283	63	treatment	treatment	NOUN
ftr-337	2283	64	of	of	ADP
ftr-337	2283	65	state	state	NOUN
ftr-337	2283	66	tax	tax	NOUN
ftr-337	2283	67	credit	credit	NOUN
ftr-337	2283	68	grants	grant	NOUN
ftr-337	2283	69	,	,	PUNCT
ftr-337	2283	70	transfers	transfer	NOUN
ftr-337	2283	71	’	'	PUNCT
ftr-337	2283	72	and	and	CCONJ
ftr-337	2283	73	allocations	allocation	NOUN
ftr-337	2283	74	is	be	AUX
ftr-337	2283	75	set	set	VERB
ftr-337	2283	76	forth	forth	ADV
ftr-337	2283	77	below	below	ADV
ftr-337	2283	78	.	.	PUNCT
ftr-337	2284	1	they	they	PRON
ftr-337	2284	2	are	be	AUX
ftr-337	2284	3	interesting	interesting	ADJ
ftr-337	2284	4	,	,	PUNCT
ftr-337	2284	5	not	not	PART
ftr-337	2284	6	only	only	ADV
ftr-337	2284	7	for	for	ADP
ftr-337	2284	8	their	their	PRON
ftr-337	2284	9	specific	specific	ADJ
ftr-337	2284	10	holdings	holding	NOUN
ftr-337	2284	11	,	,	PUNCT
ftr-337	2284	12	but	but	CCONJ
ftr-337	2284	13	also	also	ADV
ftr-337	2284	14	on	on	ADP
ftr-337	2284	15	occasion	occasion	NOUN
ftr-337	2284	16	for	for	ADP
ftr-337	2284	17	their	their	PRON
ftr-337	2284	18	description	description	NOUN
ftr-337	2284	19	of	of	ADP
ftr-337	2284	20	a	a	DET
ftr-337	2284	21	state	state	NOUN
ftr-337	2284	22	’s	’s	PART
ftr-337	2284	23	tax	tax	NOUN
ftr-337	2284	24	credit	credit	NOUN
ftr-337	2284	25	regimes	regime	NOUN
ftr-337	2284	26	.	.	PUNCT
ftr-337	2285	1	a.	a.	NOUN
ftr-337	2285	2	survey	survey	NOUN
ftr-337	2285	3	of	of	ADP
ftr-337	2285	4	the	the	DET
ftr-337	2285	5	guidance	guidance	NOUN
ftr-337	2285	6	revenue	revenue	NOUN
ftr-337	2285	7	ruling	rule	VERB
ftr-337	2285	8	79	79	NUM
ftr-337	2285	9	-	-	SYM
ftr-337	2285	10	315	315	NUM
ftr-337	2285	11	351	351	NUM
ftr-337	2285	12	—	—	PUNCT
ftr-337	2285	13	treatment	treatment	NOUN
ftr-337	2285	14	of	of	ADP
ftr-337	2285	15	recipient	recipient	NOUN
ftr-337	2285	16	.	.	PUNCT
ftr-337	2286	1	holding	hold	VERB
ftr-337	2286	2	3	3	NUM
ftr-337	2286	3	of	of	ADP
ftr-337	2286	4	revenue	revenue	NOUN
ftr-337	2286	5	ruling	rule	VERB
ftr-337	2286	6	79	79	NUM
ftr-337	2286	7	-	-	SYM
ftr-337	2286	8	315	315	NUM
ftr-337	2286	9	provides	provide	VERB
ftr-337	2286	10	that	that	SCONJ
ftr-337	2286	11	if	if	SCONJ
ftr-337	2286	12	all	all	PRON
ftr-337	2286	13	or	or	CCONJ
ftr-337	2286	14	a	a	DET
ftr-337	2286	15	portion	portion	NOUN
ftr-337	2286	16	of	of	ADP
ftr-337	2286	17	a	a	DET
ftr-337	2286	18	state	state	NOUN
ftr-337	2286	19	tax	tax	NOUN
ftr-337	2286	20	rebate	rebate	NOUN
ftr-337	2286	21	(	(	PUNCT
ftr-337	2286	22	the	the	DET
ftr-337	2286	23	ruling	ruling	NOUN
ftr-337	2286	24	addresses	address	VERB
ftr-337	2286	25	a	a	DET
ftr-337	2286	26	program	program	NOUN
ftr-337	2286	27	of	of	ADP
ftr-337	2286	28	tax	tax	NOUN
ftr-337	2286	29	rebates	rebate	NOUN
ftr-337	2286	30	enacted	enact	VERB
ftr-337	2286	31	by	by	ADP
ftr-337	2286	32	the	the	DET
ftr-337	2286	33	iowa	iowa	PROPN
ftr-337	2286	34	legislature	legislature	PROPN
ftr-337	2286	35	)	)	PUNCT
ftr-337	2286	36	is	be	AUX
ftr-337	2286	37	credited	credit	VERB
ftr-337	2286	38	against	against	ADP
ftr-337	2286	39	tax	tax	NOUN
ftr-337	2286	40	due	due	ADJ
ftr-337	2286	41	for	for	ADP
ftr-337	2286	42	a	a	DET
ftr-337	2286	43	taxable	taxable	ADJ
ftr-337	2286	44	year	year	NOUN
ftr-337	2286	45	,	,	PUNCT
ftr-337	2286	46	the	the	DET
ftr-337	2286	47	amount	amount	NOUN
ftr-337	2286	48	credited	credit	VERB
ftr-337	2286	49	is	be	AUX
ftr-337	2286	50	treated	treat	VERB
ftr-337	2286	51	as	as	ADP
ftr-337	2286	52	a	a	DET
ftr-337	2286	53	reduction	reduction	NOUN
ftr-337	2286	54	of	of	ADP
ftr-337	2286	55	the	the	DET
ftr-337	2286	56	outstanding	outstanding	ADJ
ftr-337	2286	57	liability	liability	NOUN
ftr-337	2286	58	and	and	CCONJ
ftr-337	2286	59	is	be	AUX
ftr-337	2286	60	neither	neither	CCONJ
ftr-337	2286	61	includible	includible	ADJ
ftr-337	2286	62	in	in	ADP
ftr-337	2286	63	income	income	NOUN
ftr-337	2286	64	nor	nor	CCONJ
ftr-337	2286	65	allowable	allowable	ADJ
ftr-337	2286	66	as	as	ADP
ftr-337	2286	67	a	a	DET
ftr-337	2286	68	section	section	NOUN
ftr-337	2286	69	164	164	NUM
ftr-337	2286	70	deduction	deduction	NOUN
ftr-337	2286	71	.	.	PUNCT
ftr-337	2287	1	348	348	NUM
ftr-337	2287	2	.	.	PUNCT
ftr-337	2288	1	ariz	ariz	PROPN
ftr-337	2288	2	.	.	PUNCT
ftr-337	2289	1	rev	rev	PROPN
ftr-337	2289	2	.	.	PROPN
ftr-337	2289	3	stat	stat	PROPN
ftr-337	2289	4	.	.	PUNCT
ftr-337	2290	1	ann	ann	PROPN
ftr-337	2290	2	.	.	PUNCT
ftr-337	2291	1	§	§	PROPN
ftr-337	2291	2	43	43	NUM
ftr-337	2291	3	-	-	PUNCT
ftr-337	2291	4	1085(f	1085(f	NOUN
ftr-337	2291	5	)	)	PUNCT
ftr-337	2291	6	(	(	PUNCT
ftr-337	2291	7	2011	2011	NUM
ftr-337	2291	8	)	)	PUNCT
ftr-337	2291	9	(	(	PUNCT
ftr-337	2291	10	west	west	NOUN
ftr-337	2291	11	)	)	PUNCT
ftr-337	2291	12	;	;	PUNCT
ftr-337	2291	13	ariz	ariz	PROPN
ftr-337	2291	14	.	.	PUNCT
ftr-337	2292	1	rev	rev	PROPN
ftr-337	2292	2	.	.	PROPN
ftr-337	2292	3	stat	stat	PROPN
ftr-337	2292	4	.	.	PUNCT
ftr-337	2293	1	ann	ann	PROPN
ftr-337	2293	2	.	.	PUNCT
ftr-337	2294	1	§	§	PROPN
ftr-337	2294	2	43	43	NUM
ftr-337	2294	3	-	-	PUNCT
ftr-337	2294	4	1164(f	1164(f	NUM
ftr-337	2294	5	)	)	PUNCT
ftr-337	2294	6	(	(	PUNCT
ftr-337	2294	7	west	west	NOUN
ftr-337	2294	8	2011	2011	NUM
ftr-337	2294	9	)	)	PUNCT
ftr-337	2294	10	.	.	PUNCT
ftr-337	2295	1	349	349	NUM
ftr-337	2295	2	.	.	PUNCT
ftr-337	2296	1	h.r	h.r	PROPN
ftr-337	2296	2	.	.	PROPN
ftr-337	2296	3	2491	2491	NUM
ftr-337	2296	4	,	,	PUNCT
ftr-337	2296	5	48th	48th	ADJ
ftr-337	2296	6	leg	leg	NOUN
ftr-337	2296	7	.	.	PUNCT
ftr-337	2296	8	,	,	PUNCT
ftr-337	2297	1	1st	1st	ADJ
ftr-337	2297	2	sess	sess	NOUN
ftr-337	2297	3	.	.	PUNCT
ftr-337	2297	4	,	,	PUNCT
ftr-337	2297	5	§	§	PROPN
ftr-337	2297	6	2	2	NUM
ftr-337	2297	7	(	(	PUNCT
ftr-337	2297	8	ariz	ariz	PROPN
ftr-337	2297	9	.	.	PUNCT
ftr-337	2297	10	2007	2007	NUM
ftr-337	2297	11	)	)	PUNCT
ftr-337	2297	12	.	.	PUNCT
ftr-337	2298	1	350	350	NUM
ftr-337	2298	2	.	.	PUNCT
ftr-337	2298	3	ariz	ariz	PROPN
ftr-337	2298	4	.	.	PUNCT
ftr-337	2299	1	rev	rev	PROPN
ftr-337	2299	2	.	.	PROPN
ftr-337	2299	3	stat	stat	PROPN
ftr-337	2299	4	.	.	PUNCT
ftr-337	2300	1	ann	ann	PROPN
ftr-337	2300	2	.	.	PUNCT
ftr-337	2301	1	§	§	PROPN
ftr-337	2301	2	43	43	NUM
ftr-337	2301	3	-	-	SYM
ftr-337	2301	4	1085.01	1085.01	NUM
ftr-337	2301	5	(	(	PUNCT
ftr-337	2301	6	west	west	NOUN
ftr-337	2301	7	2011	2011	NUM
ftr-337	2301	8	)	)	PUNCT
ftr-337	2301	9	;	;	PUNCT
ftr-337	2301	10	ariz	ariz	PROPN
ftr-337	2301	11	.	.	PUNCT
ftr-337	2302	1	rev	rev	PROPN
ftr-337	2302	2	.	.	PROPN
ftr-337	2302	3	stat	stat	PROPN
ftr-337	2302	4	.	.	PUNCT
ftr-337	2303	1	ann	ann	PROPN
ftr-337	2303	2	.	.	PUNCT
ftr-337	2304	1	§	§	PROPN
ftr-337	2304	2	43	43	NUM
ftr-337	2304	3	-	-	SYM
ftr-337	2304	4	1164.01	1164.01	NUM
ftr-337	2304	5	(	(	PUNCT
ftr-337	2304	6	west	west	NOUN
ftr-337	2304	7	2011	2011	NUM
ftr-337	2304	8	)	)	PUNCT
ftr-337	2304	9	;	;	PUNCT
ftr-337	2304	10	ariz	ariz	PROPN
ftr-337	2304	11	.	.	PUNCT
ftr-337	2305	1	rev	rev	PROPN
ftr-337	2305	2	.	.	PROPN
ftr-337	2305	3	stat	stat	PROPN
ftr-337	2305	4	.	.	PUNCT
ftr-337	2306	1	ann	ann	PROPN
ftr-337	2306	2	.	.	PUNCT
ftr-337	2307	1	§	§	PROPN
ftr-337	2307	2	41	41	NUM
ftr-337	2307	3	-	-	SYM
ftr-337	2307	4	1511	1511	NUM
ftr-337	2307	5	(	(	PUNCT
ftr-337	2307	6	west	west	NOUN
ftr-337	2307	7	2011	2011	NUM
ftr-337	2307	8	)	)	PUNCT
ftr-337	2307	9	.	.	PUNCT
ftr-337	2308	1	351	351	NUM
ftr-337	2308	2	.	.	PUNCT
ftr-337	2308	3	rev	rev	PROPN
ftr-337	2308	4	.	.	PUNCT
ftr-337	2309	1	rul	rul	PROPN
ftr-337	2309	2	.	.	PUNCT
ftr-337	2310	1	79	79	NUM
ftr-337	2310	2	-	-	SYM
ftr-337	2310	3	315	315	NUM
ftr-337	2310	4	1979	1979	NUM
ftr-337	2310	5	-	-	SYM
ftr-337	2310	6	2	2	NUM
ftr-337	2310	7	c.b	c.b	PROPN
ftr-337	2310	8	.	.	PROPN
ftr-337	2310	9	27	27	NUM
ftr-337	2310	10	.	.	PUNCT
ftr-337	2310	11	2012	2012	NUM
ftr-337	2310	12	]	]	PUNCT
ftr-337	2310	13	monetization	monetization	NOUN
ftr-337	2310	14	of	of	ADP
ftr-337	2310	15	business	business	NOUN
ftr-337	2310	16	tax	tax	NOUN
ftr-337	2310	17	credits	credit	NOUN
ftr-337	2310	18	723	723	NUM
ftr-337	2310	19	plr	plr	NOUN
ftr-337	2310	20	8742010	8742010	NUM
ftr-337	2310	21	352	352	NUM
ftr-337	2310	22	—	—	PUNCT
ftr-337	2310	23	treatment	treatment	NOUN
ftr-337	2310	24	of	of	ADP
ftr-337	2310	25	purchaser	purchaser	NOUN
ftr-337	2310	26	.	.	PUNCT
ftr-337	2311	1	pursuant	pursuant	ADJ
ftr-337	2311	2	to	to	ADP
ftr-337	2311	3	an	an	DET
ftr-337	2311	4	applicable	applicable	ADJ
ftr-337	2311	5	state	state	NOUN
ftr-337	2311	6	law	law	NOUN
ftr-337	2311	7	program	program	NOUN
ftr-337	2311	8	,	,	PUNCT
ftr-337	2311	9	t	t	PROPN
ftr-337	2311	10	purchased	purchase	VERB
ftr-337	2311	11	tax	tax	NOUN
ftr-337	2311	12	credits	credit	NOUN
ftr-337	2311	13	(	(	PUNCT
ftr-337	2311	14	allowable	allowable	ADJ
ftr-337	2311	15	over	over	ADP
ftr-337	2311	16	a	a	DET
ftr-337	2311	17	five	five	NUM
ftr-337	2311	18	year	year	NOUN
ftr-337	2311	19	period	period	NOUN
ftr-337	2311	20	)	)	PUNCT
ftr-337	2311	21	from	from	ADP
ftr-337	2311	22	y	y	PRON
ftr-337	2311	23	by	by	ADP
ftr-337	2311	24	paying	pay	VERB
ftr-337	2311	25	y	y	PRON
ftr-337	2311	26	an	an	DET
ftr-337	2311	27	amount	amount	NOUN
ftr-337	2311	28	equal	equal	ADJ
ftr-337	2311	29	to	to	ADP
ftr-337	2311	30	the	the	DET
ftr-337	2311	31	present	present	ADJ
ftr-337	2311	32	value	value	NOUN
ftr-337	2311	33	of	of	ADP
ftr-337	2311	34	the	the	DET
ftr-337	2311	35	tax	tax	NOUN
ftr-337	2311	36	credits	credit	NOUN
ftr-337	2311	37	.	.	PUNCT
ftr-337	2312	1	under	under	ADP
ftr-337	2312	2	the	the	DET
ftr-337	2312	3	facts	fact	NOUN
ftr-337	2312	4	presented	present	VERB
ftr-337	2312	5	in	in	ADP
ftr-337	2312	6	the	the	DET
ftr-337	2312	7	ruling	ruling	NOUN
ftr-337	2312	8	,	,	PUNCT
ftr-337	2312	9	t	t	PROPN
ftr-337	2312	10	’s	’s	PART
ftr-337	2312	11	participation	participation	NOUN
ftr-337	2312	12	in	in	ADP
ftr-337	2312	13	the	the	DET
ftr-337	2312	14	program	program	NOUN
ftr-337	2312	15	was	be	AUX
ftr-337	2312	16	required	require	VERB
ftr-337	2312	17	by	by	ADP
ftr-337	2312	18	state	state	NOUN
ftr-337	2312	19	law	law	NOUN
ftr-337	2312	20	in	in	ADP
ftr-337	2312	21	the	the	DET
ftr-337	2312	22	conduct	conduct	NOUN
ftr-337	2312	23	of	of	ADP
ftr-337	2312	24	t	t	PROPN
ftr-337	2312	25	’s	’s	PART
ftr-337	2312	26	business	business	NOUN
ftr-337	2312	27	.	.	PUNCT
ftr-337	2313	1	the	the	DET
ftr-337	2313	2	ruling	ruling	NOUN
ftr-337	2313	3	concludes	conclude	VERB
ftr-337	2313	4	that	that	SCONJ
ftr-337	2313	5	t	t	PROPN
ftr-337	2313	6	should	should	AUX
ftr-337	2313	7	be	be	AUX
ftr-337	2313	8	permitted	permit	VERB
ftr-337	2313	9	a	a	DET
ftr-337	2313	10	deduction	deduction	NOUN
ftr-337	2313	11	under	under	ADP
ftr-337	2313	12	section	section	NOUN
ftr-337	2313	13	162	162	NUM
ftr-337	2313	14	for	for	ADP
ftr-337	2313	15	amounts	amount	NOUN
ftr-337	2313	16	paid	pay	VERB
ftr-337	2313	17	to	to	ADP
ftr-337	2313	18	y	y	PRON
ftr-337	2313	19	to	to	PART
ftr-337	2313	20	acquire	acquire	VERB
ftr-337	2313	21	y	y	PROPN
ftr-337	2313	22	’s	’s	PART
ftr-337	2313	23	state	state	NOUN
ftr-337	2313	24	tax	tax	NOUN
ftr-337	2313	25	credits	credit	NOUN
ftr-337	2313	26	in	in	ADP
ftr-337	2313	27	the	the	DET
ftr-337	2313	28	years	year	NOUN
ftr-337	2313	29	and	and	CCONJ
ftr-337	2313	30	in	in	ADP
ftr-337	2313	31	the	the	DET
ftr-337	2313	32	proportions	proportion	NOUN
ftr-337	2313	33	the	the	DET
ftr-337	2313	34	credits	credit	NOUN
ftr-337	2313	35	to	to	PART
ftr-337	2313	36	which	which	PRON
ftr-337	2313	37	the	the	DET
ftr-337	2313	38	amounts	amount	NOUN
ftr-337	2313	39	paid	pay	VERB
ftr-337	2313	40	relate	relate	NOUN
ftr-337	2313	41	are	be	AUX
ftr-337	2313	42	applied	apply	VERB
ftr-337	2313	43	as	as	ADP
ftr-337	2313	44	an	an	DET
ftr-337	2313	45	offset	offset	NOUN
ftr-337	2313	46	to	to	ADP
ftr-337	2313	47	state	state	NOUN
ftr-337	2313	48	taxes	taxis	NOUN
ftr-337	2313	49	.	.	PUNCT
ftr-337	2314	1	to	to	ADP
ftr-337	2314	2	the	the	DET
ftr-337	2314	3	extent	extent	NOUN
ftr-337	2314	4	the	the	DET
ftr-337	2314	5	credits	credit	NOUN
ftr-337	2314	6	are	be	AUX
ftr-337	2314	7	applied	apply	VERB
ftr-337	2314	8	as	as	ADP
ftr-337	2314	9	an	an	DET
ftr-337	2314	10	offset	offset	NOUN
ftr-337	2314	11	to	to	ADP
ftr-337	2314	12	state	state	NOUN
ftr-337	2314	13	taxes	taxis	NOUN
ftr-337	2314	14	in	in	ADP
ftr-337	2314	15	future	future	ADJ
ftr-337	2314	16	years	year	NOUN
ftr-337	2314	17	,	,	PUNCT
ftr-337	2314	18	t	t	PROPN
ftr-337	2314	19	should	should	AUX
ftr-337	2314	20	recognize	recognize	VERB
ftr-337	2314	21	such	such	ADJ
ftr-337	2314	22	tax	tax	NOUN
ftr-337	2314	23	-	-	PUNCT
ftr-337	2314	24	offsets	offset	NOUN
ftr-337	2314	25	as	as	ADP
ftr-337	2314	26	a	a	DET
ftr-337	2314	27	reduction	reduction	NOUN
ftr-337	2314	28	in	in	ADP
ftr-337	2314	29	the	the	DET
ftr-337	2314	30	deduction	deduction	NOUN
ftr-337	2314	31	for	for	ADP
ftr-337	2314	32	state	state	NOUN
ftr-337	2314	33	excise	excise	NOUN
ftr-337	2314	34	taxes	taxis	NOUN
ftr-337	2314	35	in	in	ADP
ftr-337	2314	36	the	the	DET
ftr-337	2314	37	years	year	NOUN
ftr-337	2314	38	the	the	DET
ftr-337	2314	39	credits	credit	NOUN
ftr-337	2314	40	are	be	AUX
ftr-337	2314	41	applied	apply	VERB
ftr-337	2314	42	as	as	ADP
ftr-337	2314	43	an	an	DET
ftr-337	2314	44	offset	offset	NOUN
ftr-337	2314	45	to	to	ADP
ftr-337	2314	46	state	state	NOUN
ftr-337	2314	47	taxes	taxis	NOUN
ftr-337	2314	48	.	.	PUNCT
ftr-337	2315	1	snyder	snyder	PROPN
ftr-337	2315	2	v.	v.	PROPN
ftr-337	2315	3	commissioner	commissioner	PROPN
ftr-337	2315	4	353	353	NUM
ftr-337	2315	5	—	—	PUNCT
ftr-337	2315	6	treatment	treatment	NOUN
ftr-337	2315	7	of	of	ADP
ftr-337	2315	8	recipient	recipient	NOUN
ftr-337	2315	9	.	.	PUNCT
ftr-337	2316	1	the	the	DET
ftr-337	2316	2	state	state	NOUN
ftr-337	2316	3	of	of	ADP
ftr-337	2316	4	ohio	ohio	PROPN
ftr-337	2316	5	provided	provide	VERB
ftr-337	2316	6	a	a	DET
ftr-337	2316	7	reduction	reduction	NOUN
ftr-337	2316	8	in	in	ADP
ftr-337	2316	9	taxes	taxis	NOUN
ftr-337	2316	10	(	(	PUNCT
ftr-337	2316	11	formulated	formulate	VERB
ftr-337	2316	12	as	as	ADP
ftr-337	2316	13	a	a	DET
ftr-337	2316	14	percent	percent	NOUN
ftr-337	2316	15	of	of	ADP
ftr-337	2316	16	wagers	wager	NOUN
ftr-337	2316	17	)	)	PUNCT
ftr-337	2316	18	for	for	ADP
ftr-337	2316	19	holders	holder	NOUN
ftr-337	2316	20	of	of	ADP
ftr-337	2316	21	horse	horse	NOUN
ftr-337	2316	22	-	-	PUNCT
ftr-337	2316	23	racing	racing	NOUN
ftr-337	2316	24	permits	permit	NOUN
ftr-337	2316	25	who	who	PRON
ftr-337	2316	26	made	make	VERB
ftr-337	2316	27	certified	certified	ADJ
ftr-337	2316	28	capital	capital	NOUN
ftr-337	2316	29	improvements	improvement	NOUN
ftr-337	2316	30	to	to	ADP
ftr-337	2316	31	their	their	PRON
ftr-337	2316	32	facilities	facility	NOUN
ftr-337	2316	33	.	.	PUNCT
ftr-337	2317	1	the	the	DET
ftr-337	2317	2	tax	tax	NOUN
ftr-337	2317	3	reduction	reduction	NOUN
ftr-337	2317	4	was	be	AUX
ftr-337	2317	5	structured	structure	VERB
ftr-337	2317	6	to	to	PART
ftr-337	2317	7	apply	apply	VERB
ftr-337	2317	8	for	for	ADP
ftr-337	2317	9	six	six	NUM
ftr-337	2317	10	years	year	NOUN
ftr-337	2317	11	or	or	CCONJ
ftr-337	2317	12	until	until	ADP
ftr-337	2317	13	equaling	equal	VERB
ftr-337	2317	14	70	70	NUM
ftr-337	2317	15	percent	percent	NOUN
ftr-337	2317	16	of	of	ADP
ftr-337	2317	17	the	the	DET
ftr-337	2317	18	cost	cost	NOUN
ftr-337	2317	19	of	of	ADP
ftr-337	2317	20	the	the	DET
ftr-337	2317	21	improvements	improvement	NOUN
ftr-337	2317	22	.	.	PUNCT
ftr-337	2318	1	the	the	DET
ftr-337	2318	2	tax	tax	NOUN
ftr-337	2318	3	court	court	NOUN
ftr-337	2318	4	had	have	AUX
ftr-337	2318	5	held	hold	VERB
ftr-337	2318	6	that	that	DET
ftr-337	2318	7	certification	certification	NOUN
ftr-337	2318	8	of	of	ADP
ftr-337	2318	9	improvements	improvement	NOUN
ftr-337	2318	10	satisfied	satisfy	VERB
ftr-337	2318	11	the	the	DET
ftr-337	2318	12	all	all	DET
ftr-337	2318	13	events	event	NOUN
ftr-337	2318	14	test	test	VERB
ftr-337	2318	15	such	such	ADJ
ftr-337	2318	16	that	that	SCONJ
ftr-337	2318	17	the	the	DET
ftr-337	2318	18	taxpayer	taxpayer	NOUN
ftr-337	2318	19	should	should	AUX
ftr-337	2318	20	have	have	AUX
ftr-337	2318	21	included	include	VERB
ftr-337	2318	22	the	the	DET
ftr-337	2318	23	amount	amount	NOUN
ftr-337	2318	24	of	of	ADP
ftr-337	2318	25	the	the	DET
ftr-337	2318	26	tax	tax	NOUN
ftr-337	2318	27	reduction	reduction	NOUN
ftr-337	2318	28	in	in	ADP
ftr-337	2318	29	income	income	NOUN
ftr-337	2318	30	in	in	ADP
ftr-337	2318	31	full	full	ADJ
ftr-337	2318	32	in	in	ADP
ftr-337	2318	33	the	the	DET
ftr-337	2318	34	year	year	NOUN
ftr-337	2318	35	of	of	ADP
ftr-337	2318	36	certification	certification	NOUN
ftr-337	2318	37	of	of	ADP
ftr-337	2318	38	the	the	DET
ftr-337	2318	39	capital	capital	NOUN
ftr-337	2318	40	costs	cost	NOUN
ftr-337	2318	41	.	.	PUNCT
ftr-337	2319	1	however	however	ADV
ftr-337	2319	2	,	,	PUNCT
ftr-337	2319	3	before	before	SCONJ
ftr-337	2319	4	the	the	DET
ftr-337	2319	5	case	case	NOUN
ftr-337	2319	6	reached	reach	VERB
ftr-337	2319	7	the	the	DET
ftr-337	2319	8	sixth	sixth	ADJ
ftr-337	2319	9	circuit	circuit	NOUN
ftr-337	2319	10	,	,	PUNCT
ftr-337	2319	11	the	the	DET
ftr-337	2319	12	irs	irs	PROPN
ftr-337	2319	13	acknowledged	acknowledge	VERB
ftr-337	2319	14	that	that	SCONJ
ftr-337	2319	15	its	its	PRON
ftr-337	2319	16	prior	prior	ADJ
ftr-337	2319	17	position	position	NOUN
ftr-337	2319	18	regarding	regard	VERB
ftr-337	2319	19	the	the	DET
ftr-337	2319	20	tax	tax	NOUN
ftr-337	2319	21	reductions	reduction	NOUN
ftr-337	2319	22	was	be	AUX
ftr-337	2319	23	erroneous	erroneous	ADJ
ftr-337	2319	24	,	,	PUNCT
ftr-337	2319	25	and	and	CCONJ
ftr-337	2319	26	agreed	agree	VERB
ftr-337	2319	27	with	with	ADP
ftr-337	2319	28	the	the	DET
ftr-337	2319	29	taxpayer	taxpayer	NOUN
ftr-337	2319	30	that	that	SCONJ
ftr-337	2319	31	the	the	DET
ftr-337	2319	32	proper	proper	ADJ
ftr-337	2319	33	treatment	treatment	NOUN
ftr-337	2319	34	of	of	ADP
ftr-337	2319	35	the	the	DET
ftr-337	2319	36	tax	tax	NOUN
ftr-337	2319	37	reduction	reduction	NOUN
ftr-337	2319	38	was	be	AUX
ftr-337	2319	39	simply	simply	ADV
ftr-337	2319	40	“	"	PUNCT
ftr-337	2319	41	to	to	PART
ftr-337	2319	42	reduce	reduce	VERB
ftr-337	2319	43	the	the	DET
ftr-337	2319	44	deductions	deduction	NOUN
ftr-337	2319	45	available	available	ADJ
ftr-337	2319	46	to	to	ADP
ftr-337	2319	47	[	[	X
ftr-337	2319	48	the	the	DET
ftr-337	2319	49	partnership	partnership	NOUN
ftr-337	2319	50	]	]	PUNCT
ftr-337	2319	51	for	for	ADP
ftr-337	2319	52	its	its	PRON
ftr-337	2319	53	pari	pari	ADJ
ftr-337	2319	54	-	-	PUNCT
ftr-337	2319	55	mutuel	mutuel	NOUN
ftr-337	2319	56	tax	tax	NOUN
ftr-337	2319	57	obligations	obligation	NOUN
ftr-337	2319	58	,	,	PUNCT
ftr-337	2319	59	which	which	PRON
ftr-337	2319	60	reduced	reduce	VERB
ftr-337	2319	61	deductions	deduction	NOUN
ftr-337	2319	62	accrue	accrue	VERB
ftr-337	2319	63	as	as	SCONJ
ftr-337	2319	64	those	those	PRON
ftr-337	2319	65	become	become	VERB
ftr-337	2319	66	due	due	ADJ
ftr-337	2319	67	.	.	PUNCT
ftr-337	2319	68	”	"	PUNCT
ftr-337	2320	1	354	354	NUM
ftr-337	2320	2	the	the	DET
ftr-337	2320	3	sixth	sixth	ADJ
ftr-337	2320	4	circuit	circuit	NOUN
ftr-337	2320	5	agreed	agree	VERB
ftr-337	2320	6	with	with	ADP
ftr-337	2320	7	this	this	DET
ftr-337	2320	8	analysis	analysis	NOUN
ftr-337	2320	9	.	.	PUNCT
ftr-337	2321	1	the	the	DET
ftr-337	2321	2	court	court	NOUN
ftr-337	2321	3	noted	note	VERB
ftr-337	2321	4	that	that	SCONJ
ftr-337	2321	5	this	this	DET
ftr-337	2321	6	case	case	NOUN
ftr-337	2321	7	“	"	PUNCT
ftr-337	2321	8	does	do	AUX
ftr-337	2321	9	not	not	PART
ftr-337	2321	10	involve	involve	VERB
ftr-337	2321	11	any	any	DET
ftr-337	2321	12	right	right	NOUN
ftr-337	2321	13	on	on	ADP
ftr-337	2321	14	the	the	DET
ftr-337	2321	15	part	part	NOUN
ftr-337	2321	16	of	of	ADP
ftr-337	2321	17	[	[	PUNCT
ftr-337	2321	18	the	the	DET
ftr-337	2321	19	taxpayer	taxpayer	NOUN
ftr-337	2321	20	]	]	PUNCT
ftr-337	2321	21	to	to	PART
ftr-337	2321	22	receive	receive	VERB
ftr-337	2321	23	an	an	DET
ftr-337	2321	24	amount	amount	NOUN
ftr-337	2321	25	of	of	ADP
ftr-337	2321	26	money	money	NOUN
ftr-337	2321	27	from	from	ADP
ftr-337	2321	28	the	the	DET
ftr-337	2321	29	state	state	NOUN
ftr-337	2321	30	of	of	ADP
ftr-337	2321	31	ohio	ohio	PROPN
ftr-337	2321	32	;	;	PUNCT
ftr-337	2321	33	it	it	PRON
ftr-337	2321	34	simply	simply	ADV
ftr-337	2321	35	involves	involve	VERB
ftr-337	2321	36	a	a	DET
ftr-337	2321	37	right	right	NOUN
ftr-337	2321	38	to	to	PART
ftr-337	2321	39	start	start	VERB
ftr-337	2321	40	paying	pay	VERB
ftr-337	2321	41	the	the	DET
ftr-337	2321	42	state	state	NOUN
ftr-337	2321	43	less	less	ADV
ftr-337	2321	44	in	in	ADP
ftr-337	2321	45	taxes	taxis	NOUN
ftr-337	2321	46	than	than	SCONJ
ftr-337	2321	47	would	would	AUX
ftr-337	2321	48	have	have	VERB
ftr-337	2321	49	to	to	PART
ftr-337	2321	50	be	be	AUX
ftr-337	2321	51	paid	pay	VERB
ftr-337	2321	52	in	in	ADP
ftr-337	2321	53	the	the	DET
ftr-337	2321	54	absence	absence	NOUN
ftr-337	2321	55	of	of	ADP
ftr-337	2321	56	the	the	DET
ftr-337	2321	57	right	right	NOUN
ftr-337	2321	58	.	.	PUNCT
ftr-337	2321	59	”	"	PUNCT
ftr-337	2322	1	355	355	NUM
ftr-337	2322	2	the	the	DET
ftr-337	2322	3	court	court	NOUN
ftr-337	2322	4	held	hold	VERB
ftr-337	2322	5	there	there	PRON
ftr-337	2322	6	was	be	VERB
ftr-337	2322	7	no	no	DET
ftr-337	2322	8	“	"	PUNCT
ftr-337	2322	9	income	income	NOUN
ftr-337	2322	10	”	"	PUNCT
ftr-337	2322	11	from	from	ADP
ftr-337	2322	12	the	the	DET
ftr-337	2322	13	state	state	NOUN
ftr-337	2322	14	of	of	ADP
ftr-337	2322	15	ohio	ohio	PROPN
ftr-337	2322	16	for	for	ADP
ftr-337	2322	17	the	the	DET
ftr-337	2322	18	partnership	partnership	NOUN
ftr-337	2322	19	to	to	PART
ftr-337	2322	20	accrue	accrue	VERB
ftr-337	2322	21	.	.	PUNCT
ftr-337	2323	1	356	356	NUM
ftr-337	2323	2	cca	cca	NOUN
ftr-337	2323	3	200126005	200126005	NUM
ftr-337	2323	4	357	357	NUM
ftr-337	2323	5	—	—	PUNCT
ftr-337	2323	6	treatment	treatment	NOUN
ftr-337	2323	7	of	of	ADP
ftr-337	2323	8	purchaser	purchaser	NOUN
ftr-337	2323	9	.	.	PUNCT
ftr-337	2324	1	cca	cca	PROPN
ftr-337	2324	2	200126005	200126005	NUM
ftr-337	2324	3	addresses	address	NOUN
ftr-337	2324	4	the	the	DET
ftr-337	2324	5	tax	tax	NOUN
ftr-337	2324	6	treatment	treatment	NOUN
ftr-337	2324	7	of	of	ADP
ftr-337	2324	8	a	a	DET
ftr-337	2324	9	purchaser	purchaser	NOUN
ftr-337	2324	10	of	of	ADP
ftr-337	2324	11	colorado	colorado	PROPN
ftr-337	2324	12	state	state	NOUN
ftr-337	2324	13	tax	tax	NOUN
ftr-337	2324	14	credits	credit	NOUN
ftr-337	2324	15	granted	grant	VERB
ftr-337	2324	16	for	for	ADP
ftr-337	2324	17	donations	donation	NOUN
ftr-337	2324	18	of	of	ADP
ftr-337	2324	19	conservation	conservation	NOUN
ftr-337	2324	20	easements	easement	NOUN
ftr-337	2324	21	.	.	PUNCT
ftr-337	2325	1	the	the	DET
ftr-337	2325	2	cca	cca	PROPN
ftr-337	2325	3	concludes	conclude	VERB
ftr-337	2325	4	that	that	SCONJ
ftr-337	2325	5	the	the	DET
ftr-337	2325	6	purchaser	purchaser	NOUN
ftr-337	2325	7	’s	’s	PART
ftr-337	2325	8	application	application	NOUN
ftr-337	2325	9	of	of	ADP
ftr-337	2325	10	the	the	DET
ftr-337	2325	11	purchased	purchase	VERB
ftr-337	2325	12	credit	credit	NOUN
ftr-337	2325	13	in	in	ADP
ftr-337	2325	14	satisfaction	satisfaction	NOUN
ftr-337	2325	15	of	of	ADP
ftr-337	2325	16	its	its	PRON
ftr-337	2325	17	tax	tax	NOUN
ftr-337	2325	18	liability	liability	NOUN
ftr-337	2325	19	is	be	AUX
ftr-337	2325	20	“	"	PUNCT
ftr-337	2325	21	analogous	analogous	ADJ
ftr-337	2325	22	to	to	ADP
ftr-337	2325	23	a	a	DET
ftr-337	2325	24	taxpayer	taxpayer	NOUN
ftr-337	2325	25	being	be	AUX
ftr-337	2325	26	permitted	permit	VERB
ftr-337	2325	27	to	to	PART
ftr-337	2325	28	pay	pay	VERB
ftr-337	2325	29	its	its	PRON
ftr-337	2325	30	state	state	NOUN
ftr-337	2325	31	tax	tax	NOUN
ftr-337	2325	32	liability	liability	NOUN
ftr-337	2325	33	by	by	ADP
ftr-337	2325	34	transferring	transfer	VERB
ftr-337	2325	35	property	property	NOUN
ftr-337	2325	36	to	to	ADP
ftr-337	2325	37	the	the	DET
ftr-337	2325	38	state	state	NOUN
ftr-337	2325	39	”	"	PUNCT
ftr-337	2325	40	and	and	CCONJ
ftr-337	2325	41	such	such	ADJ
ftr-337	2325	42	payment	payment	NOUN
ftr-337	2325	43	is	be	AUX
ftr-337	2325	44	deductible	deductible	ADJ
ftr-337	2325	45	352	352	NUM
ftr-337	2325	46	.	.	PUNCT
ftr-337	2325	47	i.r.s	i.r.s	PROPN
ftr-337	2325	48	.	.	PUNCT
ftr-337	2326	1	priv	priv	PROPN
ftr-337	2326	2	.	.	PUNCT
ftr-337	2327	1	ltr	ltr	PROPN
ftr-337	2327	2	.	.	PUNCT
ftr-337	2327	3	rul	rul	PROPN
ftr-337	2327	4	.	.	PUNCT
ftr-337	2328	1	87	87	NUM
ftr-337	2328	2	-	-	SYM
ftr-337	2328	3	42	42	NUM
ftr-337	2328	4	-	-	PUNCT
ftr-337	2328	5	010	010	NUM
ftr-337	2328	6	(	(	PUNCT
ftr-337	2328	7	july	july	PROPN
ftr-337	2328	8	10	10	NUM
ftr-337	2328	9	,	,	PUNCT
ftr-337	2328	10	1987	1987	NUM
ftr-337	2328	11	)	)	PUNCT
ftr-337	2328	12	.	.	PUNCT
ftr-337	2329	1	353	353	NUM
ftr-337	2329	2	.	.	PUNCT
ftr-337	2330	1	no	no	INTJ
ftr-337	2330	2	.	.	NOUN
ftr-337	2330	3	89	89	NUM
ftr-337	2330	4	-	-	SYM
ftr-337	2330	5	1276	1276	NUM
ftr-337	2330	6	,	,	PUNCT
ftr-337	2330	7	1990	1990	NUM
ftr-337	2330	8	wl	wl	NOUN
ftr-337	2330	9	6953	6953	NUM
ftr-337	2330	10	(	(	PUNCT
ftr-337	2330	11	6th	6th	ADJ
ftr-337	2330	12	cir	cir	NOUN
ftr-337	2330	13	.	.	PUNCT
ftr-337	2331	1	feb	feb	PROPN
ftr-337	2331	2	.	.	PROPN
ftr-337	2331	3	1	1	NUM
ftr-337	2331	4	,	,	PUNCT
ftr-337	2331	5	1990	1990	NUM
ftr-337	2331	6	)	)	PUNCT
ftr-337	2331	7	.	.	PUNCT
ftr-337	2332	1	354	354	NUM
ftr-337	2332	2	.	.	PUNCT
ftr-337	2333	1	i	i	PRON
ftr-337	2333	2	d.	d.	PROPN
ftr-337	2333	3	at	at	ADP
ftr-337	2333	4	*	*	PROPN
ftr-337	2333	5	4	4	NUM
ftr-337	2333	6	.	.	NOUN
ftr-337	2333	7	355	355	NUM
ftr-337	2333	8	.	.	PUNCT
ftr-337	2334	1	i	i	PRON
ftr-337	2334	2	d.	d.	PROPN
ftr-337	2334	3	356	356	NUM
ftr-337	2334	4	.	.	PUNCT
ftr-337	2335	1	i	i	PRON
ftr-337	2335	2	d.	d.	PROPN
ftr-337	2335	3	357	357	NUM
ftr-337	2335	4	.	.	PUNCT
ftr-337	2336	1	i.r.s	i.r.s	PROPN
ftr-337	2336	2	.	.	PUNCT
ftr-337	2337	1	chief	chief	ADJ
ftr-337	2337	2	couns	coun	NOUN
ftr-337	2337	3	.	.	PUNCT
ftr-337	2338	1	adv	adv	PROPN
ftr-337	2338	2	.	.	PUNCT
ftr-337	2338	3	2001	2001	NUM
ftr-337	2338	4	-	-	SYM
ftr-337	2338	5	26	26	NUM
ftr-337	2338	6	-	-	SYM
ftr-337	2338	7	005	005	NUM
ftr-337	2338	8	(	(	PUNCT
ftr-337	2338	9	june	june	PROPN
ftr-337	2338	10	29	29	NUM
ftr-337	2338	11	,	,	PUNCT
ftr-337	2338	12	2001	2001	NUM
ftr-337	2338	13	)	)	PUNCT
ftr-337	2338	14	.	.	PUNCT
ftr-337	2339	1	724	724	NUM
ftr-337	2339	2	florida	florida	PROPN
ftr-337	2339	3	tax	tax	NOUN
ftr-337	2339	4	review	review	NOUN
ftr-337	2339	5	[	[	X
ftr-337	2339	6	vol.12:9	vol.12:9	NOUN
ftr-337	2339	7	under	under	ADP
ftr-337	2339	8	section	section	NOUN
ftr-337	2339	9	164	164	NUM
ftr-337	2339	10	.	.	PUNCT
ftr-337	2340	1	the	the	DET
ftr-337	2340	2	credit	credit	NOUN
ftr-337	2340	3	was	be	AUX
ftr-337	2340	4	refundable	refundable	ADJ
ftr-337	2340	5	in	in	ADP
ftr-337	2340	6	certain	certain	ADJ
ftr-337	2340	7	circumstances	circumstance	NOUN
ftr-337	2340	8	(	(	PUNCT
ftr-337	2340	9	but	but	CCONJ
ftr-337	2340	10	only	only	ADV
ftr-337	2340	11	in	in	ADP
ftr-337	2340	12	the	the	DET
ftr-337	2340	13	hands	hand	NOUN
ftr-337	2340	14	of	of	ADP
ftr-337	2340	15	the	the	DET
ftr-337	2340	16	original	original	ADJ
ftr-337	2340	17	recipient	recipient	NOUN
ftr-337	2340	18	)	)	PUNCT
ftr-337	2340	19	and	and	CCONJ
ftr-337	2340	20	transferable	transferable	ADJ
ftr-337	2340	21	.	.	PUNCT
ftr-337	2341	1	a	a	DET
ftr-337	2341	2	companion	companion	NOUN
ftr-337	2341	3	cca	cca	NOUN
ftr-337	2341	4	addressing	address	VERB
ftr-337	2341	5	promised	promise	VERB
ftr-337	2341	6	guidance	guidance	NOUN
ftr-337	2341	7	for	for	ADP
ftr-337	2341	8	the	the	DET
ftr-337	2341	9	original	original	ADJ
ftr-337	2341	10	recipient	recipient	NOUN
ftr-337	2341	11	of	of	ADP
ftr-337	2341	12	the	the	DET
ftr-337	2341	13	colorado	colorado	NOUN
ftr-337	2341	14	conservation	conservation	NOUN
ftr-337	2341	15	easement	easement	ADJ
ftr-337	2341	16	credit	credit	NOUN
ftr-337	2341	17	concludes	conclude	VERB
ftr-337	2341	18	the	the	DET
ftr-337	2341	19	issues	issue	NOUN
ftr-337	2341	20	are	be	AUX
ftr-337	2341	21	best	well	ADV
ftr-337	2341	22	addressed	address	VERB
ftr-337	2341	23	in	in	ADP
ftr-337	2341	24	published	publish	VERB
ftr-337	2341	25	guidance	guidance	NOUN
ftr-337	2341	26	and	and	CCONJ
ftr-337	2341	27	declines	decline	VERB
ftr-337	2341	28	to	to	PART
ftr-337	2341	29	express	express	VERB
ftr-337	2341	30	a	a	DET
ftr-337	2341	31	view	view	NOUN
ftr-337	2341	32	.	.	PUNCT
ftr-337	2342	1	358	358	NUM
ftr-337	2342	2	the	the	DET
ftr-337	2342	3	cca	cca	PROPN
ftr-337	2342	4	does	do	VERB
ftr-337	2342	5	,	,	PUNCT
ftr-337	2342	6	however	however	ADV
ftr-337	2342	7	,	,	PUNCT
ftr-337	2342	8	outline	outline	VERB
ftr-337	2342	9	a	a	DET
ftr-337	2342	10	number	number	NOUN
ftr-337	2342	11	of	of	ADP
ftr-337	2342	12	issues	issue	NOUN
ftr-337	2342	13	peculiar	peculiar	ADJ
ftr-337	2342	14	to	to	ADP
ftr-337	2342	15	the	the	DET
ftr-337	2342	16	interplay	interplay	NOUN
ftr-337	2342	17	of	of	ADP
ftr-337	2342	18	the	the	DET
ftr-337	2342	19	credit	credit	NOUN
ftr-337	2342	20	with	with	ADP
ftr-337	2342	21	the	the	DET
ftr-337	2342	22	grant	grant	NOUN
ftr-337	2342	23	of	of	ADP
ftr-337	2342	24	the	the	DET
ftr-337	2342	25	easement	easement	NOUN
ftr-337	2342	26	and	and	CCONJ
ftr-337	2342	27	the	the	DET
ftr-337	2342	28	charitable	charitable	ADJ
ftr-337	2342	29	contribution	contribution	NOUN
ftr-337	2342	30	deduction	deduction	NOUN
ftr-337	2342	31	.	.	PUNCT
ftr-337	2343	1	cca	cca	PROPN
ftr-337	2343	2	200211042	200211042	NUM
ftr-337	2343	3	359	359	NUM
ftr-337	2343	4	—	—	PUNCT
ftr-337	2343	5	treatment	treatment	NOUN
ftr-337	2343	6	of	of	ADP
ftr-337	2343	7	recipient	recipient	NOUN
ftr-337	2343	8	/	/	SYM
ftr-337	2343	9	seller	seller	NOUN
ftr-337	2343	10	.	.	PUNCT
ftr-337	2344	1	the	the	DET
ftr-337	2344	2	credit	credit	NOUN
ftr-337	2344	3	in	in	ADP
ftr-337	2344	4	question	question	NOUN
ftr-337	2344	5	in	in	ADP
ftr-337	2344	6	cca	cca	PROPN
ftr-337	2344	7	200211042	200211042	NUM
ftr-337	2344	8	was	be	AUX
ftr-337	2344	9	a	a	DET
ftr-337	2344	10	missouri	missouri	PROPN
ftr-337	2344	11	income	income	NOUN
ftr-337	2344	12	tax	tax	NOUN
ftr-337	2344	13	credit	credit	NOUN
ftr-337	2344	14	based	base	VERB
ftr-337	2344	15	on	on	ADP
ftr-337	2344	16	environmental	environmental	ADJ
ftr-337	2344	17	remediation	remediation	NOUN
ftr-337	2344	18	expenditures	expenditure	NOUN
ftr-337	2344	19	.	.	PUNCT
ftr-337	2345	1	it	it	PRON
ftr-337	2345	2	could	could	AUX
ftr-337	2345	3	be	be	AUX
ftr-337	2345	4	claimed	claim	VERB
ftr-337	2345	5	for	for	ADP
ftr-337	2345	6	the	the	DET
ftr-337	2345	7	year	year	NOUN
ftr-337	2345	8	in	in	ADP
ftr-337	2345	9	which	which	PRON
ftr-337	2345	10	the	the	DET
ftr-337	2345	11	costs	cost	NOUN
ftr-337	2345	12	were	be	AUX
ftr-337	2345	13	incurred	incur	VERB
ftr-337	2345	14	or	or	CCONJ
ftr-337	2345	15	over	over	ADP
ftr-337	2345	16	twenty	twenty	NUM
ftr-337	2345	17	years	year	NOUN
ftr-337	2345	18	.	.	PUNCT
ftr-337	2346	1	if	if	SCONJ
ftr-337	2346	2	the	the	DET
ftr-337	2346	3	expenditures	expenditure	NOUN
ftr-337	2346	4	were	be	AUX
ftr-337	2346	5	made	make	VERB
ftr-337	2346	6	by	by	ADP
ftr-337	2346	7	an	an	DET
ftr-337	2346	8	s	s	NOUN
ftr-337	2346	9	corporation	corporation	NOUN
ftr-337	2346	10	or	or	CCONJ
ftr-337	2346	11	partnership	partnership	NOUN
ftr-337	2346	12	,	,	PUNCT
ftr-337	2346	13	the	the	DET
ftr-337	2346	14	missouri	missouri	PROPN
ftr-337	2346	15	law	law	PROPN
ftr-337	2346	16	specified	specify	VERB
ftr-337	2346	17	the	the	DET
ftr-337	2346	18	credit	credit	NOUN
ftr-337	2346	19	was	be	AUX
ftr-337	2346	20	to	to	PART
ftr-337	2346	21	be	be	AUX
ftr-337	2346	22	claimed	claim	VERB
ftr-337	2346	23	by	by	ADP
ftr-337	2346	24	the	the	DET
ftr-337	2346	25	members	member	NOUN
ftr-337	2346	26	of	of	ADP
ftr-337	2346	27	the	the	DET
ftr-337	2346	28	entity	entity	NOUN
ftr-337	2346	29	based	base	VERB
ftr-337	2346	30	on	on	ADP
ftr-337	2346	31	proportional	proportional	ADJ
ftr-337	2346	32	share	share	NOUN
ftr-337	2346	33	ownership	ownership	NOUN
ftr-337	2346	34	.	.	PUNCT
ftr-337	2347	1	the	the	DET
ftr-337	2347	2	credit	credit	NOUN
ftr-337	2347	3	also	also	ADV
ftr-337	2347	4	was	be	AUX
ftr-337	2347	5	transferable	transferable	ADJ
ftr-337	2347	6	;	;	PUNCT
ftr-337	2347	7	in	in	ADP
ftr-337	2347	8	the	the	DET
ftr-337	2347	9	case	case	NOUN
ftr-337	2347	10	of	of	ADP
ftr-337	2347	11	a	a	DET
ftr-337	2347	12	transfer	transfer	NOUN
ftr-337	2347	13	the	the	DET
ftr-337	2347	14	state	state	NOUN
ftr-337	2347	15	would	would	AUX
ftr-337	2347	16	reissue	reissue	VERB
ftr-337	2347	17	the	the	DET
ftr-337	2347	18	credit	credit	NOUN
ftr-337	2347	19	in	in	ADP
ftr-337	2347	20	the	the	DET
ftr-337	2347	21	name	name	NOUN
ftr-337	2347	22	of	of	ADP
ftr-337	2347	23	the	the	DET
ftr-337	2347	24	transferee	transferee	NOUN
ftr-337	2347	25	.	.	PUNCT
ftr-337	2348	1	the	the	DET
ftr-337	2348	2	ruling	ruling	NOUN
ftr-337	2348	3	recites	recite	VERB
ftr-337	2348	4	that	that	SCONJ
ftr-337	2348	5	brokers	broker	NOUN
ftr-337	2348	6	facilitated	facilitate	VERB
ftr-337	2348	7	sales	sale	NOUN
ftr-337	2348	8	of	of	ADP
ftr-337	2348	9	the	the	DET
ftr-337	2348	10	credits	credit	NOUN
ftr-337	2348	11	at	at	ADP
ftr-337	2348	12	between	between	ADP
ftr-337	2348	13	eighty	eighty	NUM
ftr-337	2348	14	and	and	CCONJ
ftr-337	2348	15	ninety	ninety	NUM
ftr-337	2348	16	cents	cent	NOUN
ftr-337	2348	17	on	on	ADP
ftr-337	2348	18	the	the	DET
ftr-337	2348	19	dollar	dollar	NOUN
ftr-337	2348	20	.	.	PUNCT
ftr-337	2349	1	the	the	DET
ftr-337	2349	2	cca	cca	PROPN
ftr-337	2349	3	addresses	address	VERB
ftr-337	2349	4	two	two	NUM
ftr-337	2349	5	questions	question	NOUN
ftr-337	2349	6	:	:	PUNCT
ftr-337	2349	7	the	the	DET
ftr-337	2349	8	federal	federal	ADJ
ftr-337	2349	9	tax	tax	NOUN
ftr-337	2349	10	consequences	consequence	NOUN
ftr-337	2349	11	of	of	ADP
ftr-337	2349	12	receipt	receipt	NOUN
ftr-337	2349	13	of	of	ADP
ftr-337	2349	14	the	the	DET
ftr-337	2349	15	state	state	NOUN
ftr-337	2349	16	tax	tax	NOUN
ftr-337	2349	17	credit	credit	NOUN
ftr-337	2349	18	and	and	CCONJ
ftr-337	2349	19	the	the	DET
ftr-337	2349	20	federal	federal	ADJ
ftr-337	2349	21	tax	tax	NOUN
ftr-337	2349	22	treatment	treatment	NOUN
ftr-337	2349	23	of	of	ADP
ftr-337	2349	24	a	a	DET
ftr-337	2349	25	sale	sale	NOUN
ftr-337	2349	26	of	of	ADP
ftr-337	2349	27	the	the	DET
ftr-337	2349	28	tax	tax	NOUN
ftr-337	2349	29	credit	credit	NOUN
ftr-337	2349	30	.	.	PUNCT
ftr-337	2350	1	it	it	PRON
ftr-337	2350	2	concludes	conclude	VERB
ftr-337	2350	3	that	that	SCONJ
ftr-337	2350	4	receipt	receipt	NOUN
ftr-337	2350	5	of	of	ADP
ftr-337	2350	6	the	the	DET
ftr-337	2350	7	credit	credit	NOUN
ftr-337	2350	8	is	be	AUX
ftr-337	2350	9	not	not	PART
ftr-337	2350	10	includible	includible	ADJ
ftr-337	2350	11	in	in	ADP
ftr-337	2350	12	income	income	NOUN
ftr-337	2350	13	;	;	PUNCT
ftr-337	2350	14	if	if	SCONJ
ftr-337	2350	15	the	the	DET
ftr-337	2350	16	recipient	recipient	NOUN
ftr-337	2350	17	uses	use	VERB
ftr-337	2350	18	the	the	DET
ftr-337	2350	19	credit	credit	NOUN
ftr-337	2350	20	to	to	PART
ftr-337	2350	21	reduce	reduce	VERB
ftr-337	2350	22	its	its	PRON
ftr-337	2350	23	state	state	NOUN
ftr-337	2350	24	taxes	taxis	NOUN
ftr-337	2350	25	this	this	PRON
ftr-337	2350	26	simply	simply	ADV
ftr-337	2350	27	reduces	reduce	VERB
ftr-337	2350	28	the	the	DET
ftr-337	2350	29	recipient	recipient	NOUN
ftr-337	2350	30	’s	’s	PART
ftr-337	2350	31	federal	federal	ADJ
ftr-337	2350	32	tax	tax	NOUN
ftr-337	2350	33	deduction	deduction	NOUN
ftr-337	2350	34	for	for	ADP
ftr-337	2350	35	state	state	NOUN
ftr-337	2350	36	taxes	taxis	NOUN
ftr-337	2350	37	pro	pro	ADJ
ftr-337	2350	38	tanto	tanto	NOUN
ftr-337	2350	39	:	:	PUNCT
ftr-337	2350	40	generally	generally	ADV
ftr-337	2350	41	,	,	PUNCT
ftr-337	2350	42	a	a	DET
ftr-337	2350	43	state	state	NOUN
ftr-337	2350	44	tax	tax	NOUN
ftr-337	2350	45	credit	credit	NOUN
ftr-337	2350	46	,	,	PUNCT
ftr-337	2350	47	to	to	ADP
ftr-337	2350	48	the	the	DET
ftr-337	2350	49	extent	extent	NOUN
ftr-337	2350	50	that	that	SCONJ
ftr-337	2350	51	it	it	PRON
ftr-337	2350	52	can	can	AUX
ftr-337	2350	53	only	only	ADV
ftr-337	2350	54	be	be	AUX
ftr-337	2350	55	applied	apply	VERB
ftr-337	2350	56	against	against	ADP
ftr-337	2350	57	the	the	DET
ftr-337	2350	58	recipient	recipient	NOUN
ftr-337	2350	59	’s	’s	PART
ftr-337	2350	60	current	current	ADJ
ftr-337	2350	61	or	or	CCONJ
ftr-337	2350	62	future	future	ADJ
ftr-337	2350	63	state	state	NOUN
ftr-337	2350	64	tax	tax	NOUN
ftr-337	2350	65	liability	liability	NOUN
ftr-337	2350	66	,	,	PUNCT
ftr-337	2350	67	is	be	AUX
ftr-337	2350	68	treated	treat	VERB
ftr-337	2350	69	for	for	ADP
ftr-337	2350	70	federal	federal	ADJ
ftr-337	2350	71	income	income	NOUN
ftr-337	2350	72	tax	tax	NOUN
ftr-337	2350	73	purposes	purpose	NOUN
ftr-337	2350	74	as	as	ADP
ftr-337	2350	75	a	a	DET
ftr-337	2350	76	reduction	reduction	NOUN
ftr-337	2350	77	or	or	CCONJ
ftr-337	2350	78	potential	potential	ADJ
ftr-337	2350	79	reduction	reduction	NOUN
ftr-337	2350	80	in	in	ADP
ftr-337	2350	81	the	the	DET
ftr-337	2350	82	taxpayer	taxpayer	NOUN
ftr-337	2350	83	’s	’s	PART
ftr-337	2350	84	state	state	NOUN
ftr-337	2350	85	tax	tax	NOUN
ftr-337	2350	86	liability	liability	NOUN
ftr-337	2350	87	.	.	PUNCT
ftr-337	2351	1	the	the	DET
ftr-337	2351	2	amount	amount	NOUN
ftr-337	2351	3	of	of	ADP
ftr-337	2351	4	the	the	DET
ftr-337	2351	5	credit	credit	NOUN
ftr-337	2351	6	is	be	AUX
ftr-337	2351	7	not	not	PART
ftr-337	2351	8	included	include	VERB
ftr-337	2351	9	in	in	ADP
ftr-337	2351	10	the	the	DET
ftr-337	2351	11	taxpayer	taxpayer	NOUN
ftr-337	2351	12	’s	’s	PART
ftr-337	2351	13	federal	federal	ADJ
ftr-337	2351	14	gross	gross	ADJ
ftr-337	2351	15	income	income	NOUN
ftr-337	2351	16	,	,	PUNCT
ftr-337	2351	17	or	or	CCONJ
ftr-337	2351	18	otherwise	otherwise	ADV
ftr-337	2351	19	treated	treat	VERB
ftr-337	2351	20	as	as	ADP
ftr-337	2351	21	a	a	DET
ftr-337	2351	22	payment	payment	NOUN
ftr-337	2351	23	from	from	ADP
ftr-337	2351	24	the	the	DET
ftr-337	2351	25	state	state	NOUN
ftr-337	2351	26	,	,	PUNCT
ftr-337	2351	27	and	and	CCONJ
ftr-337	2351	28	is	be	AUX
ftr-337	2351	29	not	not	PART
ftr-337	2351	30	deductible	deductible	ADJ
ftr-337	2351	31	as	as	ADP
ftr-337	2351	32	a	a	DET
ftr-337	2351	33	payment	payment	NOUN
ftr-337	2351	34	of	of	ADP
ftr-337	2351	35	state	state	NOUN
ftr-337	2351	36	tax	tax	NOUN
ftr-337	2351	37	under	under	ADP
ftr-337	2351	38	§	§	PROPN
ftr-337	2351	39	162	162	NUM
ftr-337	2351	40	or	or	CCONJ
ftr-337	2351	41	§	§	PROPN
ftr-337	2351	42	164	164	NUM
ftr-337	2351	43	.	.	PUNCT
ftr-337	2352	1	cf	cf	NOUN
ftr-337	2352	2	.	.	PUNCT
ftr-337	2353	1	rev	rev	PROPN
ftr-337	2353	2	.	.	PUNCT
ftr-337	2354	1	rul	rul	PROPN
ftr-337	2354	2	.	.	PUNCT
ftr-337	2355	1	79	79	NUM
ftr-337	2355	2	-	-	SYM
ftr-337	2355	3	315	315	NUM
ftr-337	2355	4	,	,	PUNCT
ftr-337	2355	5	1979	1979	NUM
ftr-337	2355	6	-	-	SYM
ftr-337	2355	7	2	2	NUM
ftr-337	2355	8	c.b	c.b	PROPN
ftr-337	2355	9	.	.	PROPN
ftr-337	2355	10	27	27	NUM
ftr-337	2355	11	,	,	PUNCT
ftr-337	2355	12	holding	hold	VERB
ftr-337	2355	13	(	(	PUNCT
ftr-337	2355	14	3	3	NUM
ftr-337	2355	15	)	)	PUNCT
ftr-337	2355	16	(	(	PUNCT
ftr-337	2355	17	iowa	iowa	PROPN
ftr-337	2355	18	income	income	NOUN
ftr-337	2355	19	tax	tax	NOUN
ftr-337	2355	20	rebate	rebate	NOUN
ftr-337	2355	21	)	)	PUNCT
ftr-337	2355	22	.	.	PUNCT
ftr-337	2356	1	similarly	similarly	ADV
ftr-337	2356	2	,	,	PUNCT
ftr-337	2356	3	an	an	DET
ftr-337	2356	4	accrual	accrual	ADJ
ftr-337	2356	5	-	-	PUNCT
ftr-337	2356	6	basis	basis	NOUN
ftr-337	2356	7	taxpayer	taxpayer	NOUN
ftr-337	2356	8	is	be	AUX
ftr-337	2356	9	not	not	PART
ftr-337	2356	10	required	require	VERB
ftr-337	2356	11	to	to	PART
ftr-337	2356	12	take	take	VERB
ftr-337	2356	13	the	the	DET
ftr-337	2356	14	value	value	NOUN
ftr-337	2356	15	of	of	ADP
ftr-337	2356	16	such	such	ADJ
ftr-337	2356	17	future	future	ADJ
ftr-337	2356	18	tax	tax	NOUN
ftr-337	2356	19	credits	credit	NOUN
ftr-337	2356	20	into	into	ADP
ftr-337	2356	21	income	income	NOUN
ftr-337	2356	22	;	;	PUNCT
ftr-337	2356	23	the	the	DET
ftr-337	2356	24	credits	credit	NOUN
ftr-337	2356	25	will	will	AUX
ftr-337	2356	26	simply	simply	ADV
ftr-337	2356	27	reduce	reduce	VERB
ftr-337	2356	28	the	the	DET
ftr-337	2356	29	taxpayer	taxpayer	NOUN
ftr-337	2356	30	’s	’s	PART
ftr-337	2356	31	otherwise	otherwise	ADV
ftr-337	2356	32	-	-	PUNCT
ftr-337	2356	33	deductible	deductible	ADJ
ftr-337	2356	34	tax	tax	NOUN
ftr-337	2356	35	liabilities	liability	NOUN
ftr-337	2356	36	as	as	ADP
ftr-337	2356	37	,	,	PUNCT
ftr-337	2356	38	and	and	CCONJ
ftr-337	2356	39	if	if	SCONJ
ftr-337	2356	40	,	,	PUNCT
ftr-337	2356	41	they	they	PRON
ftr-337	2356	42	accrue	accrue	VERB
ftr-337	2356	43	.	.	PUNCT
ftr-337	2357	1	see	see	VERB
ftr-337	2357	2	snyder	snyder	PROPN
ftr-337	2357	3	v.	v.	PROPN
ftr-337	2357	4	united	united	PROPN
ftr-337	2357	5	states	states	PROPN
ftr-337	2357	6	,	,	PUNCT
ftr-337	2357	7	894	894	NUM
ftr-337	2357	8	f.2d	f.2d	SYM
ftr-337	2357	9	1337	1337	NUM
ftr-337	2357	10	(	(	PUNCT
ftr-337	2357	11	6th	6th	ADJ
ftr-337	2357	12	cir	cir	NOUN
ftr-337	2357	13	.	.	PUNCT
ftr-337	2357	14	1990	1990	NUM
ftr-337	2357	15	)	)	PUNCT
ftr-337	2357	16	.	.	PUNCT
ftr-337	2358	1	360	360	NUM
ftr-337	2358	2	358	358	NUM
ftr-337	2358	3	.	.	PUNCT
ftr-337	2359	1	i.r.s	i.r.s	PROPN
ftr-337	2359	2	.	.	PUNCT
ftr-337	2360	1	chief	chief	ADJ
ftr-337	2360	2	couns	coun	NOUN
ftr-337	2360	3	.	.	PUNCT
ftr-337	2361	1	adv	adv	PROPN
ftr-337	2361	2	.	.	PUNCT
ftr-337	2361	3	2002	2002	NUM
ftr-337	2361	4	-	-	SYM
ftr-337	2361	5	38	38	NUM
ftr-337	2361	6	-	-	PUNCT
ftr-337	2361	7	041	041	NUM
ftr-337	2361	8	(	(	PUNCT
ftr-337	2361	9	sept	sept	PROPN
ftr-337	2361	10	.	.	PROPN
ftr-337	2361	11	20	20	NUM
ftr-337	2361	12	,	,	PUNCT
ftr-337	2361	13	2002	2002	NUM
ftr-337	2361	14	)	)	PUNCT
ftr-337	2361	15	.	.	PUNCT
ftr-337	2362	1	359	359	X
ftr-337	2362	2	.	.	PUNCT
ftr-337	2363	1	i.r.s	i.r.s	PROPN
ftr-337	2363	2	.	.	PUNCT
ftr-337	2364	1	chief	chief	ADJ
ftr-337	2364	2	couns	coun	NOUN
ftr-337	2364	3	.	.	PUNCT
ftr-337	2365	1	adv	adv	PROPN
ftr-337	2365	2	.	.	PUNCT
ftr-337	2365	3	2002	2002	NUM
ftr-337	2365	4	-	-	SYM
ftr-337	2365	5	11	11	NUM
ftr-337	2365	6	-	-	SYM
ftr-337	2365	7	042	042	NUM
ftr-337	2365	8	(	(	PUNCT
ftr-337	2365	9	mar	mar	PROPN
ftr-337	2365	10	.	.	PROPN
ftr-337	2365	11	15	15	NUM
ftr-337	2365	12	,	,	PUNCT
ftr-337	2365	13	2002	2002	NUM
ftr-337	2365	14	)	)	PUNCT
ftr-337	2365	15	.	.	PUNCT
ftr-337	2366	1	360	360	NUM
ftr-337	2366	2	.	.	PUNCT
ftr-337	2367	1	the	the	DET
ftr-337	2367	2	ruling	ruling	NOUN
ftr-337	2367	3	explains	explain	VERB
ftr-337	2367	4	that	that	SCONJ
ftr-337	2367	5	refundable	refundable	ADJ
ftr-337	2367	6	credits	credit	NOUN
ftr-337	2367	7	similarly	similarly	ADV
ftr-337	2367	8	do	do	AUX
ftr-337	2367	9	not	not	PART
ftr-337	2367	10	generate	generate	VERB
ftr-337	2367	11	income	income	NOUN
ftr-337	2367	12	except	except	SCONJ
ftr-337	2367	13	to	to	ADP
ftr-337	2367	14	the	the	DET
ftr-337	2367	15	extent	extent	NOUN
ftr-337	2367	16	of	of	ADP
ftr-337	2367	17	the	the	DET
ftr-337	2367	18	actual	actual	ADJ
ftr-337	2367	19	refund	refund	NOUN
ftr-337	2367	20	.	.	PUNCT
ftr-337	2368	1	the	the	DET
ftr-337	2368	2	portion	portion	NOUN
ftr-337	2368	3	of	of	ADP
ftr-337	2368	4	the	the	DET
ftr-337	2368	5	credit	credit	NOUN
ftr-337	2368	6	that	that	SCONJ
ftr-337	2368	7	2012	2012	NUM
ftr-337	2368	8	]	]	PUNCT
ftr-337	2368	9	monetization	monetization	NOUN
ftr-337	2368	10	of	of	ADP
ftr-337	2368	11	business	business	NOUN
ftr-337	2368	12	tax	tax	NOUN
ftr-337	2368	13	credits	credit	NOUN
ftr-337	2368	14	725	725	NUM
ftr-337	2368	15	the	the	DET
ftr-337	2368	16	ruling	rule	VERB
ftr-337	2368	17	notes	note	NOUN
ftr-337	2368	18	that	that	SCONJ
ftr-337	2368	19	transferability	transferability	NOUN
ftr-337	2368	20	is	be	AUX
ftr-337	2368	21	a	a	DET
ftr-337	2368	22	hallmark	hallmark	NOUN
ftr-337	2368	23	of	of	ADP
ftr-337	2368	24	“	"	PUNCT
ftr-337	2368	25	property	property	NOUN
ftr-337	2368	26	”	"	PUNCT
ftr-337	2368	27	and	and	CCONJ
ftr-337	2368	28	that	that	SCONJ
ftr-337	2368	29	this	this	DET
ftr-337	2368	30	feature	feature	NOUN
ftr-337	2368	31	of	of	ADP
ftr-337	2368	32	the	the	DET
ftr-337	2368	33	credit	credit	NOUN
ftr-337	2368	34	suggests	suggest	VERB
ftr-337	2368	35	the	the	DET
ftr-337	2368	36	issuance	issuance	NOUN
ftr-337	2368	37	of	of	ADP
ftr-337	2368	38	the	the	DET
ftr-337	2368	39	credit	credit	NOUN
ftr-337	2368	40	should	should	AUX
ftr-337	2368	41	be	be	AUX
ftr-337	2368	42	includible	includible	ADJ
ftr-337	2368	43	in	in	ADP
ftr-337	2368	44	income	income	NOUN
ftr-337	2368	45	.	.	PUNCT
ftr-337	2369	1	however	however	ADV
ftr-337	2369	2	,	,	PUNCT
ftr-337	2369	3	the	the	DET
ftr-337	2369	4	ruling	ruling	NOUN
ftr-337	2369	5	concludes	conclude	VERB
ftr-337	2369	6	that	that	SCONJ
ftr-337	2369	7	the	the	DET
ftr-337	2369	8	right	right	NOUN
ftr-337	2369	9	of	of	ADP
ftr-337	2369	10	transferability	transferability	NOUN
ftr-337	2369	11	,	,	PUNCT
ftr-337	2369	12	without	without	ADP
ftr-337	2369	13	more	more	ADJ
ftr-337	2369	14	,	,	PUNCT
ftr-337	2369	15	should	should	AUX
ftr-337	2369	16	not	not	PART
ftr-337	2369	17	require	require	VERB
ftr-337	2369	18	that	that	DET
ftr-337	2369	19	outcome	outcome	NOUN
ftr-337	2369	20	:	:	PUNCT
ftr-337	2369	21	“	"	PUNCT
ftr-337	2369	22	the	the	DET
ftr-337	2369	23	remediation	remediation	NOUN
ftr-337	2369	24	tax	tax	NOUN
ftr-337	2369	25	credit	credit	NOUN
ftr-337	2369	26	retains	retain	VERB
ftr-337	2369	27	its	its	PRON
ftr-337	2369	28	character	character	NOUN
ftr-337	2369	29	as	as	ADP
ftr-337	2369	30	a	a	DET
ftr-337	2369	31	reduction	reduction	NOUN
ftr-337	2369	32	or	or	CCONJ
ftr-337	2369	33	potential	potential	ADJ
ftr-337	2369	34	reduction	reduction	NOUN
ftr-337	2369	35	in	in	ADP
ftr-337	2369	36	state	state	NOUN
ftr-337	2369	37	tax	tax	NOUN
ftr-337	2369	38	liability	liability	NOUN
ftr-337	2369	39	,	,	PUNCT
ftr-337	2369	40	unless	unless	SCONJ
ftr-337	2369	41	and	and	CCONJ
ftr-337	2369	42	until	until	SCONJ
ftr-337	2369	43	it	it	PRON
ftr-337	2369	44	is	be	AUX
ftr-337	2369	45	actually	actually	ADV
ftr-337	2369	46	sold	sell	VERB
ftr-337	2369	47	to	to	ADP
ftr-337	2369	48	a	a	DET
ftr-337	2369	49	third	third	ADJ
ftr-337	2369	50	party	party	NOUN
ftr-337	2369	51	.	.	PUNCT
ftr-337	2369	52	”	"	PUNCT
ftr-337	2370	1	361	361	NUM
ftr-337	2370	2	having	having	AUX
ftr-337	2370	3	so	so	ADV
ftr-337	2370	4	concluded	conclude	VERB
ftr-337	2370	5	as	as	ADP
ftr-337	2370	6	to	to	ADP
ftr-337	2370	7	the	the	DET
ftr-337	2370	8	tax	tax	NOUN
ftr-337	2370	9	consequences	consequence	NOUN
ftr-337	2370	10	of	of	ADP
ftr-337	2370	11	receipt	receipt	NOUN
ftr-337	2370	12	of	of	ADP
ftr-337	2370	13	the	the	DET
ftr-337	2370	14	tax	tax	NOUN
ftr-337	2370	15	credit	credit	NOUN
ftr-337	2370	16	,	,	PUNCT
ftr-337	2370	17	the	the	DET
ftr-337	2370	18	ruling	ruling	NOUN
ftr-337	2370	19	notes	note	VERB
ftr-337	2370	20	the	the	DET
ftr-337	2370	21	recipient	recipient	NOUN
ftr-337	2370	22	thus	thus	ADV
ftr-337	2370	23	has	have	VERB
ftr-337	2370	24	no	no	DET
ftr-337	2370	25	tax	tax	NOUN
ftr-337	2370	26	cost	cost	NOUN
ftr-337	2370	27	basis	basis	NOUN
ftr-337	2370	28	in	in	ADP
ftr-337	2370	29	the	the	DET
ftr-337	2370	30	credit	credit	NOUN
ftr-337	2370	31	and	and	CCONJ
ftr-337	2370	32	therefore	therefore	ADV
ftr-337	2370	33	upon	upon	SCONJ
ftr-337	2370	34	a	a	DET
ftr-337	2370	35	sale	sale	NOUN
ftr-337	2370	36	of	of	ADP
ftr-337	2370	37	the	the	DET
ftr-337	2370	38	credit	credit	NOUN
ftr-337	2370	39	will	will	AUX
ftr-337	2370	40	be	be	AUX
ftr-337	2370	41	required	require	VERB
ftr-337	2370	42	to	to	PART
ftr-337	2370	43	include	include	VERB
ftr-337	2370	44	the	the	DET
ftr-337	2370	45	gross	gross	ADJ
ftr-337	2370	46	proceeds	proceed	NOUN
ftr-337	2370	47	of	of	ADP
ftr-337	2370	48	sale	sale	NOUN
ftr-337	2370	49	in	in	ADP
ftr-337	2370	50	income	income	NOUN
ftr-337	2370	51	.	.	PUNCT
ftr-337	2371	1	the	the	DET
ftr-337	2371	2	ruling	rule	VERB
ftr-337	2371	3	further	further	ADJ
ftr-337	2371	4	determines	determine	VERB
ftr-337	2371	5	that	that	SCONJ
ftr-337	2371	6	the	the	DET
ftr-337	2371	7	income	income	NOUN
ftr-337	2371	8	should	should	AUX
ftr-337	2371	9	be	be	AUX
ftr-337	2371	10	reported	report	VERB
ftr-337	2371	11	as	as	ADP
ftr-337	2371	12	ordinary	ordinary	ADJ
ftr-337	2371	13	income	income	NOUN
ftr-337	2371	14	.	.	PUNCT
ftr-337	2372	1	after	after	ADP
ftr-337	2372	2	first	first	ADV
ftr-337	2372	3	acknowledging	acknowledge	VERB
ftr-337	2372	4	that	that	SCONJ
ftr-337	2372	5	under	under	ADP
ftr-337	2372	6	section	section	NOUN
ftr-337	2372	7	1221	1221	NUM
ftr-337	2372	8	the	the	DET
ftr-337	2372	9	term	term	NOUN
ftr-337	2372	10	“	"	PUNCT
ftr-337	2372	11	capital	capital	NOUN
ftr-337	2372	12	assets	asset	NOUN
ftr-337	2372	13	”	"	PUNCT
ftr-337	2372	14	includes	include	VERB
ftr-337	2372	15	“	"	PUNCT
ftr-337	2372	16	all	all	DET
ftr-337	2372	17	classes	class	NOUN
ftr-337	2372	18	of	of	ADP
ftr-337	2372	19	property	property	NOUN
ftr-337	2372	20	not	not	PART
ftr-337	2372	21	specifically	specifically	ADV
ftr-337	2372	22	excluded	exclude	VERB
ftr-337	2372	23	by	by	ADP
ftr-337	2372	24	section	section	NOUN
ftr-337	2372	25	1221	1221	NUM
ftr-337	2372	26	,	,	PUNCT
ftr-337	2372	27	”	"	PUNCT
ftr-337	2372	28	362	362	NUM
ftr-337	2372	29	and	and	CCONJ
ftr-337	2372	30	further	far	ADV
ftr-337	2372	31	that	that	SCONJ
ftr-337	2372	32	none	none	NOUN
ftr-337	2372	33	of	of	ADP
ftr-337	2372	34	the	the	DET
ftr-337	2372	35	listed	list	VERB
ftr-337	2372	36	exceptions	exception	NOUN
ftr-337	2372	37	in	in	ADP
ftr-337	2372	38	section	section	NOUN
ftr-337	2372	39	1221	1221	NUM
ftr-337	2372	40	appears	appear	VERB
ftr-337	2372	41	to	to	PART
ftr-337	2372	42	apply	apply	VERB
ftr-337	2372	43	to	to	ADP
ftr-337	2372	44	the	the	DET
ftr-337	2372	45	state	state	NOUN
ftr-337	2372	46	tax	tax	NOUN
ftr-337	2372	47	credit	credit	NOUN
ftr-337	2372	48	,	,	PUNCT
ftr-337	2372	49	the	the	DET
ftr-337	2372	50	ruling	rule	VERB
ftr-337	2372	51	states	state	NOUN
ftr-337	2372	52	that	that	SCONJ
ftr-337	2372	53	nonetheless	nonetheless	ADV
ftr-337	2372	54	the	the	DET
ftr-337	2372	55	tax	tax	NOUN
ftr-337	2372	56	credit	credit	NOUN
ftr-337	2372	57	is	be	AUX
ftr-337	2372	58	not	not	PART
ftr-337	2372	59	a	a	DET
ftr-337	2372	60	capital	capital	NOUN
ftr-337	2372	61	asset	asset	NOUN
ftr-337	2372	62	:	:	PUNCT
ftr-337	2373	1	[	[	X
ftr-337	2373	2	d]espite	d]espite	X
ftr-337	2373	3	§	§	PROPN
ftr-337	2373	4	1221	1221	NUM
ftr-337	2373	5	’s	’s	PART
ftr-337	2373	6	apparent	apparent	ADJ
ftr-337	2373	7	broad	broad	ADJ
ftr-337	2373	8	definition	definition	NOUN
ftr-337	2373	9	of	of	ADP
ftr-337	2373	10	capital	capital	NOUN
ftr-337	2373	11	asset	asset	NOUN
ftr-337	2373	12	,	,	PUNCT
ftr-337	2373	13	the	the	DET
ftr-337	2373	14	supreme	supreme	PROPN
ftr-337	2373	15	court	court	PROPN
ftr-337	2373	16	has	have	AUX
ftr-337	2373	17	stated	state	VERB
ftr-337	2373	18	“	"	PUNCT
ftr-337	2373	19	it	it	PRON
ftr-337	2373	20	is	be	AUX
ftr-337	2373	21	evident	evident	ADJ
ftr-337	2373	22	that	that	SCONJ
ftr-337	2373	23	not	not	PART
ftr-337	2373	24	everything	everything	PRON
ftr-337	2373	25	which	which	PRON
ftr-337	2373	26	can	can	AUX
ftr-337	2373	27	be	be	AUX
ftr-337	2373	28	called	call	VERB
ftr-337	2373	29	property	property	NOUN
ftr-337	2373	30	in	in	ADP
ftr-337	2373	31	the	the	DET
ftr-337	2373	32	ordinary	ordinary	ADJ
ftr-337	2373	33	sense	sense	NOUN
ftr-337	2373	34	and	and	CCONJ
ftr-337	2373	35	which	which	PRON
ftr-337	2373	36	is	be	AUX
ftr-337	2373	37	outside	outside	ADP
ftr-337	2373	38	the	the	DET
ftr-337	2373	39	statutory	statutory	ADJ
ftr-337	2373	40	exclusions	exclusion	NOUN
ftr-337	2373	41	qualifies	qualify	VERB
ftr-337	2373	42	as	as	ADP
ftr-337	2373	43	a	a	DET
ftr-337	2373	44	capital	capital	NOUN
ftr-337	2373	45	asset	asset	NOUN
ftr-337	2373	46	”	"	PUNCT
ftr-337	2373	47	;	;	PUNCT
ftr-337	2373	48	rather	rather	ADV
ftr-337	2373	49	,	,	PUNCT
ftr-337	2373	50	“	"	PUNCT
ftr-337	2373	51	the	the	DET
ftr-337	2373	52	term	term	NOUN
ftr-337	2373	53	‘	'	PUNCT
ftr-337	2373	54	capital	capital	NOUN
ftr-337	2373	55	asset	asset	NOUN
ftr-337	2373	56	’	'	PUNCT
ftr-337	2373	57	is	be	AUX
ftr-337	2373	58	to	to	PART
ftr-337	2373	59	be	be	AUX
ftr-337	2373	60	construed	construe	VERB
ftr-337	2373	61	narrowly	narrowly	ADV
ftr-337	2373	62	in	in	ADP
ftr-337	2373	63	accordance	accordance	NOUN
ftr-337	2373	64	with	with	ADP
ftr-337	2373	65	the	the	DET
ftr-337	2373	66	purpose	purpose	NOUN
ftr-337	2373	67	of	of	ADP
ftr-337	2373	68	congress	congress	PROPN
ftr-337	2373	69	to	to	PART
ftr-337	2373	70	afford	afford	VERB
ftr-337	2373	71	capital	capital	NOUN
ftr-337	2373	72	-	-	PUNCT
ftr-337	2373	73	gains	gain	NOUN
ftr-337	2373	74	treatment	treatment	NOUN
ftr-337	2373	75	only	only	ADV
ftr-337	2373	76	in	in	ADP
ftr-337	2373	77	situations	situation	NOUN
ftr-337	2373	78	typically	typically	ADV
ftr-337	2373	79	involving	involve	VERB
ftr-337	2373	80	the	the	DET
ftr-337	2373	81	realization	realization	NOUN
ftr-337	2373	82	of	of	ADP
ftr-337	2373	83	appreciation	appreciation	NOUN
ftr-337	2373	84	in	in	ADP
ftr-337	2373	85	value	value	NOUN
ftr-337	2373	86	accrued	accrue	VERB
ftr-337	2373	87	over	over	ADP
ftr-337	2373	88	a	a	DET
ftr-337	2373	89	substantial	substantial	ADJ
ftr-337	2373	90	period	period	NOUN
ftr-337	2373	91	of	of	ADP
ftr-337	2373	92	time	time	NOUN
ftr-337	2373	93	,	,	PUNCT
ftr-337	2373	94	and	and	CCONJ
ftr-337	2373	95	thus	thus	ADV
ftr-337	2373	96	to	to	PART
ftr-337	2373	97	ameliorate	ameliorate	VERB
ftr-337	2373	98	the	the	DET
ftr-337	2373	99	hardship	hardship	NOUN
ftr-337	2373	100	of	of	ADP
ftr-337	2373	101	taxation	taxation	NOUN
ftr-337	2373	102	of	of	ADP
ftr-337	2373	103	the	the	DET
ftr-337	2373	104	entire	entire	ADJ
ftr-337	2373	105	gain	gain	NOUN
ftr-337	2373	106	in	in	ADP
ftr-337	2373	107	one	one	NUM
ftr-337	2373	108	year	year	NOUN
ftr-337	2373	109	.	.	PUNCT
ftr-337	2373	110	”	"	PUNCT
ftr-337	2374	1	commissioner	commissioner	NOUN
ftr-337	2374	2	v.	v.	ADP
ftr-337	2374	3	gillette	gillette	PROPN
ftr-337	2374	4	motor	motor	PROPN
ftr-337	2374	5	transport	transport	PROPN
ftr-337	2374	6	,	,	PUNCT
ftr-337	2374	7	inc	inc	PROPN
ftr-337	2374	8	.	.	PROPN
ftr-337	2374	9	,	,	PUNCT
ftr-337	2374	10	364	364	NUM
ftr-337	2374	11	u.s	u.s	PROPN
ftr-337	2374	12	.	.	PROPN
ftr-337	2374	13	130	130	NUM
ftr-337	2374	14	.	.	PUNCT
ftr-337	2374	15	134	134	NUM
ftr-337	2374	16	(	(	PUNCT
ftr-337	2374	17	1960	1960	NUM
ftr-337	2374	18	)	)	PUNCT
ftr-337	2374	19	.	.	PUNCT
ftr-337	2374	20	.	.	PUNCT
ftr-337	2375	1	.	.	PUNCT
ftr-337	2375	2	.	.	PUNCT
ftr-337	2376	1	accordingly	accordingly	ADV
ftr-337	2376	2	,	,	PUNCT
ftr-337	2376	3	the	the	DET
ftr-337	2376	4	court	court	NOUN
ftr-337	2376	5	has	have	AUX
ftr-337	2376	6	held	hold	VERB
ftr-337	2376	7	that	that	SCONJ
ftr-337	2376	8	certain	certain	ADJ
ftr-337	2376	9	interests	interest	NOUN
ftr-337	2376	10	that	that	PRON
ftr-337	2376	11	are	be	AUX
ftr-337	2376	12	concededly	concededly	ADV
ftr-337	2376	13	“	"	PUNCT
ftr-337	2376	14	property	property	NOUN
ftr-337	2376	15	”	"	PUNCT
ftr-337	2376	16	in	in	ADP
ftr-337	2376	17	the	the	DET
ftr-337	2376	18	ordinary	ordinary	ADJ
ftr-337	2376	19	sense	sense	NOUN
ftr-337	2376	20	are	be	AUX
ftr-337	2376	21	not	not	PART
ftr-337	2376	22	capital	capital	NOUN
ftr-337	2376	23	assets	asset	NOUN
ftr-337	2376	24	.	.	PUNCT
ftr-337	2377	1	i	i	PRON
ftr-337	2377	2	d.	d.	PROPN
ftr-337	2377	3	;	;	PUNCT
ftr-337	2377	4	hort	hort	PROPN
ftr-337	2377	5	v.	v.	PROPN
ftr-337	2377	6	commissioner	commissioner	PROPN
ftr-337	2377	7	,	,	PUNCT
ftr-337	2377	8	313	313	NUM
ftr-337	2377	9	u.s	u.s	PROPN
ftr-337	2377	10	.	.	PROPN
ftr-337	2377	11	28	28	NUM
ftr-337	2377	12	(	(	PUNCT
ftr-337	2377	13	1941	1941	NUM
ftr-337	2377	14	)	)	PUNCT
ftr-337	2377	15	(	(	PUNCT
ftr-337	2377	16	unexpired	unexpired	ADJ
ftr-337	2377	17	lease	lease	NOUN
ftr-337	2377	18	)	)	PUNCT
ftr-337	2377	19	;	;	PUNCT
ftr-337	2378	1	commissioner	commissioner	NOUN
ftr-337	2378	2	v.	v.	PROPN
ftr-337	2378	3	p.g	p.g	PROPN
ftr-337	2378	4	.	.	PROPN
ftr-337	2378	5	lake	lake	PROPN
ftr-337	2378	6	,	,	PUNCT
ftr-337	2378	7	inc	inc	PROPN
ftr-337	2378	8	.	.	PROPN
ftr-337	2378	9	,	,	PUNCT
ftr-337	2378	10	356	356	NUM
ftr-337	2378	11	u.s	u.s	PROPN
ftr-337	2378	12	.	.	PROPN
ftr-337	2378	13	260	260	NUM
ftr-337	2378	14	(	(	PUNCT
ftr-337	2378	15	1958	1958	NUM
ftr-337	2378	16	)	)	PUNCT
ftr-337	2378	17	(	(	PUNCT
ftr-337	2378	18	oil	oil	NOUN
ftr-337	2378	19	payment	payment	NOUN
ftr-337	2378	20	rights	right	NOUN
ftr-337	2378	21	)	)	PUNCT
ftr-337	2378	22	.	.	PUNCT
ftr-337	2379	1	*	*	PUNCT
ftr-337	2380	1	*	*	PUNCT
ftr-337	2380	2	*	*	PUNCT
ftr-337	2380	3	*	*	PUNCT
ftr-337	2380	4	a	a	DET
ftr-337	2380	5	taxpayer	taxpayer	NOUN
ftr-337	2380	6	who	who	PRON
ftr-337	2380	7	sells	sell	VERB
ftr-337	2380	8	a	a	DET
ftr-337	2380	9	remediation	remediation	NOUN
ftr-337	2380	10	tax	tax	NOUN
ftr-337	2380	11	credit	credit	NOUN
ftr-337	2380	12	has	have	AUX
ftr-337	2380	13	parted	part	VERB
ftr-337	2380	14	with	with	ADP
ftr-337	2380	15	all	all	DET
ftr-337	2380	16	rights	right	NOUN
ftr-337	2380	17	in	in	ADP
ftr-337	2380	18	the	the	DET
ftr-337	2380	19	credit	credit	NOUN
ftr-337	2380	20	.	.	PUNCT
ftr-337	2381	1	however	however	ADV
ftr-337	2381	2	,	,	PUNCT
ftr-337	2381	3	as	as	SCONJ
ftr-337	2381	4	discussed	discuss	VERB
ftr-337	2381	5	above	above	ADV
ftr-337	2381	6	in	in	ADP
ftr-337	2381	7	connection	connection	NOUN
ftr-337	2381	8	with	with	ADP
ftr-337	2381	9	its	its	PRON
ftr-337	2381	10	original	original	ADJ
ftr-337	2381	11	issuance	issuance	NOUN
ftr-337	2381	12	,	,	PUNCT
ftr-337	2381	13	the	the	DET
ftr-337	2381	14	credit	credit	NOUN
ftr-337	2381	15	,	,	PUNCT
ftr-337	2381	16	even	even	ADV
ftr-337	2381	17	though	though	SCONJ
ftr-337	2381	18	it	it	PRON
ftr-337	2381	19	is	be	AUX
ftr-337	2381	20	transferable	transferable	ADJ
ftr-337	2381	21	,	,	PUNCT
ftr-337	2381	22	primarily	primarily	ADV
ftr-337	2381	23	represents	represent	VERB
ftr-337	2381	24	the	the	DET
ftr-337	2381	25	right	right	NOUN
ftr-337	2381	26	to	to	ADP
ftr-337	2381	27	a	a	DET
ftr-337	2381	28	reduction	reduction	NOUN
ftr-337	2381	29	operates	operate	VERB
ftr-337	2381	30	to	to	ADP
ftr-337	2381	31	zero	zero	NUM
ftr-337	2381	32	out	out	ADP
ftr-337	2381	33	the	the	DET
ftr-337	2381	34	state	state	NOUN
ftr-337	2381	35	tax	tax	NOUN
ftr-337	2381	36	is	be	AUX
ftr-337	2381	37	not	not	PART
ftr-337	2381	38	includible	includible	ADJ
ftr-337	2381	39	in	in	ADP
ftr-337	2381	40	income	income	NOUN
ftr-337	2381	41	,	,	PUNCT
ftr-337	2381	42	but	but	CCONJ
ftr-337	2381	43	rather	rather	ADV
ftr-337	2381	44	simply	simply	ADV
ftr-337	2381	45	reduces	reduce	VERB
ftr-337	2381	46	the	the	DET
ftr-337	2381	47	allocable	allocable	ADJ
ftr-337	2381	48	federal	federal	ADJ
ftr-337	2381	49	tax	tax	NOUN
ftr-337	2381	50	deduction	deduction	NOUN
ftr-337	2381	51	for	for	ADP
ftr-337	2381	52	state	state	NOUN
ftr-337	2381	53	taxes	taxis	NOUN
ftr-337	2381	54	.	.	PUNCT
ftr-337	2382	1	361	361	X
ftr-337	2382	2	.	.	PUNCT
ftr-337	2382	3	i.r.s	i.r.s	PROPN
ftr-337	2382	4	.	.	PUNCT
ftr-337	2383	1	chief	chief	PROPN
ftr-337	2383	2	couns	couns	PROPN
ftr-337	2383	3	adv	adv	PROPN
ftr-337	2383	4	.	.	PUNCT
ftr-337	2383	5	2002	2002	NUM
ftr-337	2383	6	-	-	SYM
ftr-337	2383	7	11	11	NUM
ftr-337	2383	8	-	-	SYM
ftr-337	2383	9	042	042	NUM
ftr-337	2383	10	(	(	PUNCT
ftr-337	2383	11	mar	mar	PROPN
ftr-337	2383	12	.	.	PROPN
ftr-337	2383	13	15	15	NUM
ftr-337	2383	14	,	,	PUNCT
ftr-337	2383	15	2002	2002	NUM
ftr-337	2383	16	)	)	PUNCT
ftr-337	2383	17	.	.	PUNCT
ftr-337	2384	1	362	362	NUM
ftr-337	2384	2	.	.	PUNCT
ftr-337	2385	1	i	i	PRON
ftr-337	2385	2	d.	d.	PROPN
ftr-337	2385	3	726	726	NUM
ftr-337	2385	4	florida	florida	PROPN
ftr-337	2385	5	tax	tax	NOUN
ftr-337	2385	6	review	review	NOUN
ftr-337	2385	7	[	[	X
ftr-337	2385	8	vol.12:9	vol.12:9	NOUN
ftr-337	2385	9	or	or	CCONJ
ftr-337	2385	10	potential	potential	ADJ
ftr-337	2385	11	reduction	reduction	NOUN
ftr-337	2385	12	in	in	ADP
ftr-337	2385	13	the	the	DET
ftr-337	2385	14	holder	holder	NOUN
ftr-337	2385	15	’s	’s	PART
ftr-337	2385	16	tax	tax	NOUN
ftr-337	2385	17	liability	liability	NOUN
ftr-337	2385	18	.	.	PUNCT
ftr-337	2386	1	it	it	PRON
ftr-337	2386	2	is	be	AUX
ftr-337	2386	3	not	not	PART
ftr-337	2386	4	incident	incident	NOUN
ftr-337	2386	5	to	to	ADP
ftr-337	2386	6	,	,	PUNCT
ftr-337	2386	7	and	and	CCONJ
ftr-337	2386	8	does	do	AUX
ftr-337	2386	9	not	not	PART
ftr-337	2386	10	create	create	VERB
ftr-337	2386	11	an	an	DET
ftr-337	2386	12	estate	estate	NOUN
ftr-337	2386	13	in	in	ADP
ftr-337	2386	14	,	,	PUNCT
ftr-337	2386	15	property	property	NOUN
ftr-337	2386	16	that	that	PRON
ftr-337	2386	17	is	be	AUX
ftr-337	2386	18	itself	itself	PRON
ftr-337	2386	19	a	a	DET
ftr-337	2386	20	capital	capital	NOUN
ftr-337	2386	21	asset	asset	NOUN
ftr-337	2386	22	.	.	PUNCT
ftr-337	2387	1	while	while	SCONJ
ftr-337	2387	2	it	it	PRON
ftr-337	2387	3	does	do	AUX
ftr-337	2387	4	not	not	PART
ftr-337	2387	5	represent	represent	VERB
ftr-337	2387	6	compensation	compensation	NOUN
ftr-337	2387	7	for	for	ADP
ftr-337	2387	8	specific	specific	ADJ
ftr-337	2387	9	services	service	NOUN
ftr-337	2387	10	,	,	PUNCT
ftr-337	2387	11	it	it	PRON
ftr-337	2387	12	was	be	AUX
ftr-337	2387	13	issued	issue	VERB
ftr-337	2387	14	as	as	ADP
ftr-337	2387	15	an	an	DET
ftr-337	2387	16	incentive	incentive	NOUN
ftr-337	2387	17	for	for	SCONJ
ftr-337	2387	18	the	the	DET
ftr-337	2387	19	recipient	recipient	NOUN
ftr-337	2387	20	to	to	PART
ftr-337	2387	21	engage	engage	VERB
ftr-337	2387	22	in	in	ADP
ftr-337	2387	23	remediation	remediation	NOUN
ftr-337	2387	24	activities	activity	NOUN
ftr-337	2387	25	.	.	PUNCT
ftr-337	2388	1	moreover	moreover	ADV
ftr-337	2388	2	,	,	PUNCT
ftr-337	2388	3	in	in	ADP
ftr-337	2388	4	that	that	DET
ftr-337	2388	5	sense	sense	NOUN
ftr-337	2388	6	it	it	PRON
ftr-337	2388	7	has	have	AUX
ftr-337	2388	8	already	already	ADV
ftr-337	2388	9	been	be	AUX
ftr-337	2388	10	“	"	PUNCT
ftr-337	2388	11	earned	earn	VERB
ftr-337	2388	12	”	"	PUNCT
ftr-337	2388	13	.	.	PUNCT
ftr-337	2388	14	.	.	PUNCT
ftr-337	2388	15	.	.	PUNCT
ftr-337	2388	16	.	.	PUNCT
ftr-337	2389	1	although	although	SCONJ
ftr-337	2389	2	the	the	DET
ftr-337	2389	3	credit	credit	NOUN
ftr-337	2389	4	is	be	AUX
ftr-337	2389	5	not	not	PART
ftr-337	2389	6	a	a	DET
ftr-337	2389	7	right	right	NOUN
ftr-337	2389	8	to	to	ADP
ftr-337	2389	9	a	a	DET
ftr-337	2389	10	stream	stream	NOUN
ftr-337	2389	11	of	of	ADP
ftr-337	2389	12	ordinary	ordinary	ADJ
ftr-337	2389	13	income	income	NOUN
ftr-337	2389	14	,	,	PUNCT
ftr-337	2389	15	it	it	PRON
ftr-337	2389	16	is	be	AUX
ftr-337	2389	17	a	a	DET
ftr-337	2389	18	right	right	NOUN
ftr-337	2389	19	to	to	ADP
ftr-337	2389	20	reductions	reduction	NOUN
ftr-337	2389	21	in	in	ADP
ftr-337	2389	22	tax	tax	NOUN
ftr-337	2389	23	payments	payment	NOUN
ftr-337	2389	24	normally	normally	ADV
ftr-337	2389	25	deductible	deductible	ADJ
ftr-337	2389	26	from	from	ADP
ftr-337	2389	27	ordinary	ordinary	ADJ
ftr-337	2389	28	income	income	NOUN
ftr-337	2389	29	.	.	PUNCT
ftr-337	2390	1	as	as	ADP
ftr-337	2390	2	a	a	DET
ftr-337	2390	3	transferable	transferable	ADJ
ftr-337	2390	4	asset	asset	NOUN
ftr-337	2390	5	,	,	PUNCT
ftr-337	2390	6	the	the	DET
ftr-337	2390	7	credit	credit	NOUN
ftr-337	2390	8	has	have	VERB
ftr-337	2390	9	a	a	DET
ftr-337	2390	10	certain	certain	ADJ
ftr-337	2390	11	market	market	NOUN
ftr-337	2390	12	value	value	NOUN
ftr-337	2390	13	that	that	PRON
ftr-337	2390	14	may	may	AUX
ftr-337	2390	15	fluctuate	fluctuate	VERB
ftr-337	2390	16	over	over	ADP
ftr-337	2390	17	time	time	NOUN
ftr-337	2390	18	;	;	PUNCT
ftr-337	2390	19	however	however	ADV
ftr-337	2390	20	,	,	PUNCT
ftr-337	2390	21	as	as	ADP
ftr-337	2390	22	a	a	DET
ftr-337	2390	23	credit	credit	NOUN
ftr-337	2390	24	against	against	ADP
ftr-337	2390	25	a	a	DET
ftr-337	2390	26	state	state	NOUN
ftr-337	2390	27	tax	tax	NOUN
ftr-337	2390	28	liability	liability	NOUN
ftr-337	2390	29	,	,	PUNCT
ftr-337	2390	30	it	it	PRON
ftr-337	2390	31	does	do	AUX
ftr-337	2390	32	not	not	PART
ftr-337	2390	33	appreciate	appreciate	VERB
ftr-337	2390	34	or	or	CCONJ
ftr-337	2390	35	depreciate	depreciate	VERB
ftr-337	2390	36	and	and	CCONJ
ftr-337	2390	37	can	can	AUX
ftr-337	2390	38	be	be	AUX
ftr-337	2390	39	used	use	VERB
ftr-337	2390	40	at	at	ADP
ftr-337	2390	41	any	any	DET
ftr-337	2390	42	time	time	NOUN
ftr-337	2390	43	for	for	ADP
ftr-337	2390	44	its	its	PRON
ftr-337	2390	45	stated	state	VERB
ftr-337	2390	46	amount	amount	NOUN
ftr-337	2390	47	by	by	ADP
ftr-337	2390	48	any	any	DET
ftr-337	2390	49	holder	holder	NOUN
ftr-337	2390	50	with	with	ADP
ftr-337	2390	51	a	a	DET
ftr-337	2390	52	tax	tax	NOUN
ftr-337	2390	53	liability	liability	NOUN
ftr-337	2390	54	.	.	PUNCT
ftr-337	2391	1	finally	finally	ADV
ftr-337	2391	2	,	,	PUNCT
ftr-337	2391	3	the	the	DET
ftr-337	2391	4	original	original	ADJ
ftr-337	2391	5	issuance	issuance	NOUN
ftr-337	2391	6	of	of	ADP
ftr-337	2391	7	the	the	DET
ftr-337	2391	8	credit	credit	NOUN
ftr-337	2391	9	was	be	AUX
ftr-337	2391	10	not	not	PART
ftr-337	2391	11	treated	treat	VERB
ftr-337	2391	12	for	for	ADP
ftr-337	2391	13	federal	federal	ADJ
ftr-337	2391	14	tax	tax	NOUN
ftr-337	2391	15	purposes	purpose	NOUN
ftr-337	2391	16	as	as	ADP
ftr-337	2391	17	a	a	DET
ftr-337	2391	18	transfer	transfer	NOUN
ftr-337	2391	19	of	of	ADP
ftr-337	2391	20	property	property	NOUN
ftr-337	2391	21	includable	includable	NOUN
ftr-337	2391	22	in	in	ADP
ftr-337	2391	23	the	the	DET
ftr-337	2391	24	recipient	recipient	NOUN
ftr-337	2391	25	’s	’s	PART
ftr-337	2391	26	income	income	NOUN
ftr-337	2391	27	;	;	PUNCT
ftr-337	2391	28	the	the	DET
ftr-337	2391	29	recipient	recipient	NOUN
ftr-337	2391	30	has	have	VERB
ftr-337	2391	31	no	no	DET
ftr-337	2391	32	“	"	PUNCT
ftr-337	2391	33	tax	tax	NOUN
ftr-337	2391	34	cost	cost	NOUN
ftr-337	2391	35	”	"	PUNCT
ftr-337	2391	36	or	or	CCONJ
ftr-337	2391	37	other	other	ADJ
ftr-337	2391	38	basis	basis	NOUN
ftr-337	2391	39	in	in	ADP
ftr-337	2391	40	the	the	DET
ftr-337	2391	41	credit	credit	NOUN
ftr-337	2391	42	,	,	PUNCT
ftr-337	2391	43	no	no	DET
ftr-337	2391	44	investment	investment	NOUN
ftr-337	2391	45	,	,	PUNCT
ftr-337	2391	46	and	and	CCONJ
ftr-337	2391	47	no	no	DET
ftr-337	2391	48	risk	risk	NOUN
ftr-337	2391	49	of	of	ADP
ftr-337	2391	50	loss	loss	NOUN
ftr-337	2391	51	.	.	PUNCT
ftr-337	2392	1	balancing	balance	VERB
ftr-337	2392	2	these	these	DET
ftr-337	2392	3	factors	factor	NOUN
ftr-337	2392	4	,	,	PUNCT
ftr-337	2392	5	we	we	PRON
ftr-337	2392	6	conclude	conclude	VERB
ftr-337	2392	7	that	that	SCONJ
ftr-337	2392	8	the	the	DET
ftr-337	2392	9	remediation	remediation	NOUN
ftr-337	2392	10	tax	tax	NOUN
ftr-337	2392	11	credit	credit	NOUN
ftr-337	2392	12	is	be	AUX
ftr-337	2392	13	not	not	PART
ftr-337	2392	14	property	property	NOUN
ftr-337	2392	15	for	for	ADP
ftr-337	2392	16	purposes	purpose	NOUN
ftr-337	2392	17	of	of	ADP
ftr-337	2392	18	§	§	PROPN
ftr-337	2392	19	1221	1221	NUM
ftr-337	2392	20	.	.	PUNCT
ftr-337	2393	1	363	363	NUM
ftr-337	2393	2	cca	cca	NOUN
ftr-337	2393	3	200445046	200445046	NUM
ftr-337	2393	4	364	364	NUM
ftr-337	2393	5	—	—	PUNCT
ftr-337	2393	6	treatment	treatment	NOUN
ftr-337	2393	7	of	of	ADP
ftr-337	2393	8	purchaser	purchaser	NOUN
ftr-337	2393	9	.	.	PUNCT
ftr-337	2394	1	cca	cca	PROPN
ftr-337	2394	2	200445046	200445046	NUM
ftr-337	2394	3	addresses	address	NOUN
ftr-337	2394	4	whether	whether	SCONJ
ftr-337	2394	5	the	the	DET
ftr-337	2394	6	purchasers	purchaser	NOUN
ftr-337	2394	7	of	of	ADP
ftr-337	2394	8	massachusetts	massachusetts	PROPN
ftr-337	2394	9	historic	historic	PROPN
ftr-337	2394	10	rehabilitation	rehabilitation	NOUN
ftr-337	2394	11	tax	tax	NOUN
ftr-337	2394	12	credits	credit	NOUN
ftr-337	2394	13	and	and	CCONJ
ftr-337	2394	14	low	low	ADJ
ftr-337	2394	15	-	-	PUNCT
ftr-337	2394	16	income	income	NOUN
ftr-337	2394	17	housing	housing	NOUN
ftr-337	2394	18	tax	tax	NOUN
ftr-337	2394	19	credits	credit	NOUN
ftr-337	2394	20	have	have	AUX
ftr-337	2394	21	made	make	VERB
ftr-337	2394	22	a	a	DET
ftr-337	2394	23	“	"	PUNCT
ftr-337	2394	24	payment	payment	NOUN
ftr-337	2394	25	”	"	PUNCT
ftr-337	2394	26	for	for	ADP
ftr-337	2394	27	purposes	purpose	NOUN
ftr-337	2394	28	of	of	ADP
ftr-337	2394	29	section	section	NOUN
ftr-337	2394	30	164(a	164(a	PROPN
ftr-337	2394	31	)	)	PUNCT
ftr-337	2394	32	when	when	SCONJ
ftr-337	2394	33	they	they	PRON
ftr-337	2394	34	file	file	VERB
ftr-337	2394	35	their	their	PRON
ftr-337	2394	36	state	state	NOUN
ftr-337	2394	37	tax	tax	NOUN
ftr-337	2394	38	returns	return	NOUN
ftr-337	2394	39	and	and	CCONJ
ftr-337	2394	40	use	use	VERB
ftr-337	2394	41	the	the	DET
ftr-337	2394	42	purchased	purchase	VERB
ftr-337	2394	43	credits	credit	NOUN
ftr-337	2394	44	to	to	PART
ftr-337	2394	45	reduce	reduce	VERB
ftr-337	2394	46	their	their	PRON
ftr-337	2394	47	state	state	NOUN
ftr-337	2394	48	tax	tax	NOUN
ftr-337	2394	49	liability	liability	NOUN
ftr-337	2394	50	.	.	PUNCT
ftr-337	2395	1	the	the	DET
ftr-337	2395	2	cca	cca	PROPN
ftr-337	2395	3	concludes	conclude	VERB
ftr-337	2395	4	in	in	ADP
ftr-337	2395	5	the	the	DET
ftr-337	2395	6	affirmative	affirmative	NOUN
ftr-337	2395	7	,	,	PUNCT
ftr-337	2395	8	but	but	CCONJ
ftr-337	2395	9	clarifies	clarify	VERB
ftr-337	2395	10	that	that	SCONJ
ftr-337	2395	11	the	the	DET
ftr-337	2395	12	payment	payment	NOUN
ftr-337	2395	13	made	make	VERB
ftr-337	2395	14	by	by	ADP
ftr-337	2395	15	the	the	DET
ftr-337	2395	16	purchaser	purchaser	NOUN
ftr-337	2395	17	to	to	ADP
ftr-337	2395	18	the	the	DET
ftr-337	2395	19	transferor	transferor	NOUN
ftr-337	2395	20	of	of	ADP
ftr-337	2395	21	the	the	DET
ftr-337	2395	22	credit	credit	NOUN
ftr-337	2395	23	is	be	AUX
ftr-337	2395	24	not	not	PART
ftr-337	2395	25	a	a	DET
ftr-337	2395	26	payment	payment	NOUN
ftr-337	2395	27	of	of	ADP
ftr-337	2395	28	tax	tax	NOUN
ftr-337	2395	29	or	or	CCONJ
ftr-337	2395	30	a	a	DET
ftr-337	2395	31	payment	payment	NOUN
ftr-337	2395	32	in	in	ADP
ftr-337	2395	33	lieu	lieu	NOUN
ftr-337	2395	34	of	of	ADP
ftr-337	2395	35	a	a	DET
ftr-337	2395	36	tax	tax	NOUN
ftr-337	2395	37	for	for	ADP
ftr-337	2395	38	purposes	purpose	NOUN
ftr-337	2395	39	of	of	ADP
ftr-337	2395	40	section	section	NOUN
ftr-337	2395	41	164	164	NUM
ftr-337	2395	42	.	.	PUNCT
ftr-337	2396	1	rather	rather	ADV
ftr-337	2396	2	,	,	PUNCT
ftr-337	2396	3	having	having	AUX
ftr-337	2396	4	purchased	purchase	VERB
ftr-337	2396	5	the	the	DET
ftr-337	2396	6	credit	credit	NOUN
ftr-337	2396	7	for	for	ADP
ftr-337	2396	8	value	value	NOUN
ftr-337	2396	9	,	,	PUNCT
ftr-337	2396	10	the	the	DET
ftr-337	2396	11	credit	credit	NOUN
ftr-337	2396	12	is	be	AUX
ftr-337	2396	13	“	"	PUNCT
ftr-337	2396	14	property	property	NOUN
ftr-337	2396	15	”	"	PUNCT
ftr-337	2396	16	in	in	ADP
ftr-337	2396	17	the	the	DET
ftr-337	2396	18	purchaser	purchaser	NOUN
ftr-337	2396	19	’s	’s	PART
ftr-337	2396	20	hands	hand	NOUN
ftr-337	2396	21	;	;	PUNCT
ftr-337	2396	22	therefore	therefore	ADV
ftr-337	2396	23	,	,	PUNCT
ftr-337	2396	24	the	the	DET
ftr-337	2396	25	use	use	NOUN
ftr-337	2396	26	of	of	ADP
ftr-337	2396	27	the	the	DET
ftr-337	2396	28	credit	credit	NOUN
ftr-337	2396	29	by	by	ADP
ftr-337	2396	30	the	the	DET
ftr-337	2396	31	purchaser	purchaser	NOUN
ftr-337	2396	32	to	to	PART
ftr-337	2396	33	reduce	reduce	VERB
ftr-337	2396	34	its	its	PRON
ftr-337	2396	35	state	state	NOUN
ftr-337	2396	36	taxes	taxis	NOUN
ftr-337	2396	37	is	be	AUX
ftr-337	2396	38	akin	akin	ADJ
ftr-337	2396	39	to	to	ADP
ftr-337	2396	40	the	the	DET
ftr-337	2396	41	transfer	transfer	NOUN
ftr-337	2396	42	of	of	ADP
ftr-337	2396	43	property	property	NOUN
ftr-337	2396	44	to	to	ADP
ftr-337	2396	45	the	the	DET
ftr-337	2396	46	state	state	NOUN
ftr-337	2396	47	in	in	ADP
ftr-337	2396	48	satisfaction	satisfaction	NOUN
ftr-337	2396	49	of	of	ADP
ftr-337	2396	50	the	the	DET
ftr-337	2396	51	transferee	transferee	NOUN
ftr-337	2396	52	’s	’s	PART
ftr-337	2396	53	liability	liability	NOUN
ftr-337	2396	54	—	—	PUNCT
ftr-337	2396	55	a	a	DET
ftr-337	2396	56	payment	payment	NOUN
ftr-337	2396	57	of	of	ADP
ftr-337	2396	58	tax	tax	NOUN
ftr-337	2396	59	for	for	ADP
ftr-337	2396	60	purposes	purpose	NOUN
ftr-337	2396	61	of	of	ADP
ftr-337	2396	62	section	section	NOUN
ftr-337	2396	63	164	164	NUM
ftr-337	2396	64	.	.	PUNCT
ftr-337	2397	1	the	the	DET
ftr-337	2397	2	cca	cca	PROPN
ftr-337	2397	3	involved	involve	VERB
ftr-337	2397	4	two	two	NUM
ftr-337	2397	5	massachusetts	massachusetts	PROPN
ftr-337	2397	6	tax	tax	NOUN
ftr-337	2397	7	credits	credit	NOUN
ftr-337	2397	8	—	—	PUNCT
ftr-337	2397	9	an	an	DET
ftr-337	2397	10	historic	historic	ADJ
ftr-337	2397	11	rehabilitation	rehabilitation	NOUN
ftr-337	2397	12	tax	tax	NOUN
ftr-337	2397	13	credit	credit	NOUN
ftr-337	2397	14	and	and	CCONJ
ftr-337	2397	15	lihtc	lihtc	NOUN
ftr-337	2397	16	.	.	PUNCT
ftr-337	2398	1	a	a	DET
ftr-337	2398	2	massachusetts	massachusetts	PROPN
ftr-337	2398	3	taxpayer	taxpayer	PROPN
ftr-337	2398	4	eligible	eligible	ADJ
ftr-337	2398	5	for	for	ADP
ftr-337	2398	6	the	the	DET
ftr-337	2398	7	applicable	applicable	ADJ
ftr-337	2398	8	credit	credit	NOUN
ftr-337	2398	9	is	be	AUX
ftr-337	2398	10	entitled	entitle	VERB
ftr-337	2398	11	to	to	PART
ftr-337	2398	12	transfer	transfer	VERB
ftr-337	2398	13	it	it	PRON
ftr-337	2398	14	(	(	PUNCT
ftr-337	2398	15	on	on	ADP
ftr-337	2398	16	prior	prior	ADJ
ftr-337	2398	17	notice	notice	NOUN
ftr-337	2398	18	to	to	ADP
ftr-337	2398	19	the	the	DET
ftr-337	2398	20	massachusetts	massachusetts	PROPN
ftr-337	2398	21	department	department	PROPN
ftr-337	2398	22	of	of	ADP
ftr-337	2398	23	revenue	revenue	NOUN
ftr-337	2398	24	)	)	PUNCT
ftr-337	2398	25	pursuant	pursuant	ADJ
ftr-337	2398	26	to	to	ADP
ftr-337	2398	27	a	a	DET
ftr-337	2398	28	transfer	transfer	NOUN
ftr-337	2398	29	contract	contract	NOUN
ftr-337	2398	30	with	with	ADP
ftr-337	2398	31	363	363	NUM
ftr-337	2398	32	.	.	PUNCT
ftr-337	2399	1	i	i	PRON
ftr-337	2399	2	d.	d.	PROPN
ftr-337	2399	3	364	364	NUM
ftr-337	2399	4	.	.	PUNCT
ftr-337	2399	5	i.r.s	i.r.s	PROPN
ftr-337	2399	6	.	.	PUNCT
ftr-337	2400	1	chief	chief	ADJ
ftr-337	2400	2	couns	coun	NOUN
ftr-337	2400	3	.	.	PUNCT
ftr-337	2401	1	adv	adv	PROPN
ftr-337	2401	2	.	.	PUNCT
ftr-337	2401	3	2004	2004	NUM
ftr-337	2401	4	-	-	SYM
ftr-337	2401	5	45	45	NUM
ftr-337	2401	6	-	-	SYM
ftr-337	2401	7	046	046	NUM
ftr-337	2401	8	(	(	PUNCT
ftr-337	2401	9	nov	nov	PROPN
ftr-337	2401	10	.	.	PROPN
ftr-337	2401	11	5	5	NUM
ftr-337	2401	12	,	,	PUNCT
ftr-337	2401	13	2004	2004	NUM
ftr-337	2401	14	)	)	PUNCT
ftr-337	2401	15	.	.	PUNCT
ftr-337	2402	1	see	see	VERB
ftr-337	2402	2	also	also	ADV
ftr-337	2402	3	i.r.s	i.r.	NOUN
ftr-337	2402	4	.	.	PUNCT
ftr-337	2403	1	priv	priv	PROPN
ftr-337	2403	2	.	.	PUNCT
ftr-337	2404	1	ltr	ltr	PROPN
ftr-337	2404	2	.	.	PUNCT
ftr-337	2404	3	rul	rul	PROPN
ftr-337	2404	4	.	.	PUNCT
ftr-337	2405	1	2003	2003	NUM
ftr-337	2405	2	-	-	SYM
ftr-337	2405	3	48	48	NUM
ftr-337	2405	4	-	-	PUNCT
ftr-337	2405	5	002	002	NUM
ftr-337	2405	6	(	(	PUNCT
ftr-337	2405	7	nov	nov	PROPN
ftr-337	2405	8	.	.	PROPN
ftr-337	2405	9	28	28	NUM
ftr-337	2405	10	,	,	PUNCT
ftr-337	2405	11	2003	2003	NUM
ftr-337	2405	12	)	)	PUNCT
ftr-337	2405	13	.	.	PUNCT
ftr-337	2406	1	2012	2012	NUM
ftr-337	2406	2	]	]	PUNCT
ftr-337	2406	3	monetization	monetization	NOUN
ftr-337	2406	4	of	of	ADP
ftr-337	2406	5	business	business	NOUN
ftr-337	2406	6	tax	tax	NOUN
ftr-337	2406	7	credits	credit	NOUN
ftr-337	2406	8	727	727	NUM
ftr-337	2406	9	the	the	DET
ftr-337	2406	10	transferee	transferee	NOUN
ftr-337	2406	11	“	"	PUNCT
ftr-337	2406	12	without	without	ADP
ftr-337	2406	13	the	the	DET
ftr-337	2406	14	requirement	requirement	NOUN
ftr-337	2406	15	of	of	ADP
ftr-337	2406	16	transferring	transfer	VERB
ftr-337	2406	17	any	any	DET
ftr-337	2406	18	ownership	ownership	NOUN
ftr-337	2406	19	interest	interest	NOUN
ftr-337	2406	20	in	in	ADP
ftr-337	2406	21	the	the	DET
ftr-337	2406	22	project	project	NOUN
ftr-337	2406	23	or	or	CCONJ
ftr-337	2406	24	any	any	DET
ftr-337	2406	25	interest	interest	NOUN
ftr-337	2406	26	in	in	ADP
ftr-337	2406	27	the	the	DET
ftr-337	2406	28	entity	entity	NOUN
ftr-337	2406	29	which	which	PRON
ftr-337	2406	30	owns	own	VERB
ftr-337	2406	31	the	the	DET
ftr-337	2406	32	project	project	NOUN
ftr-337	2406	33	.	.	PUNCT
ftr-337	2406	34	”	"	PUNCT
ftr-337	2407	1	365	365	NUM
ftr-337	2407	2	cca	cca	PROPN
ftr-337	2407	3	200704028	200704028	NUM
ftr-337	2407	4	366	366	NUM
ftr-337	2407	5	—	—	PUNCT
ftr-337	2407	6	treatment	treatment	NOUN
ftr-337	2407	7	of	of	ADP
ftr-337	2407	8	recipient	recipient	NOUN
ftr-337	2407	9	/	/	SYM
ftr-337	2407	10	seller	seller	NOUN
ftr-337	2407	11	and	and	CCONJ
ftr-337	2407	12	purchaser	purchaser	NOUN
ftr-337	2407	13	of	of	ADP
ftr-337	2407	14	nominally	nominally	ADV
ftr-337	2407	15	nontransferable	nontransferable	ADJ
ftr-337	2407	16	credits	credit	NOUN
ftr-337	2407	17	.	.	PUNCT
ftr-337	2408	1	cca	cca	PROPN
ftr-337	2408	2	200704028	200704028	NUM
ftr-337	2408	3	is	be	AUX
ftr-337	2408	4	the	the	DET
ftr-337	2408	5	pre	pre	NOUN
ftr-337	2408	6	-	-	NOUN
ftr-337	2408	7	cursor	cursor	NOUN
ftr-337	2408	8	to	to	ADP
ftr-337	2408	9	the	the	DET
ftr-337	2408	10	virginia	virginia	PROPN
ftr-337	2408	11	historic	historic	ADJ
ftr-337	2408	12	tax	tax	NOUN
ftr-337	2408	13	credit	credit	NOUN
ftr-337	2408	14	litigation	litigation	NOUN
ftr-337	2408	15	.	.	PUNCT
ftr-337	2409	1	the	the	DET
ftr-337	2409	2	facts	fact	NOUN
ftr-337	2409	3	of	of	ADP
ftr-337	2409	4	the	the	DET
ftr-337	2409	5	case	case	NOUN
ftr-337	2409	6	,	,	PUNCT
ftr-337	2409	7	of	of	ADP
ftr-337	2409	8	course	course	NOUN
ftr-337	2409	9	,	,	PUNCT
ftr-337	2409	10	are	be	AUX
ftr-337	2409	11	more	more	ADV
ftr-337	2409	12	elaborately	elaborately	ADV
ftr-337	2409	13	set	set	VERB
ftr-337	2409	14	forth	forth	ADP
ftr-337	2409	15	in	in	ADP
ftr-337	2409	16	the	the	DET
ftr-337	2409	17	tax	tax	NOUN
ftr-337	2409	18	court	court	NOUN
ftr-337	2409	19	and	and	CCONJ
ftr-337	2409	20	fourth	fourth	ADJ
ftr-337	2409	21	circuit	circuit	NOUN
ftr-337	2409	22	decisions	decision	NOUN
ftr-337	2409	23	.	.	PUNCT
ftr-337	2410	1	simplifying	simplify	VERB
ftr-337	2410	2	somewhat	somewhat	ADV
ftr-337	2410	3	,	,	PUNCT
ftr-337	2410	4	the	the	DET
ftr-337	2410	5	cca	cca	NOUN
ftr-337	2410	6	describes	describe	VERB
ftr-337	2410	7	individual	individual	ADJ
ftr-337	2410	8	investors	investor	NOUN
ftr-337	2410	9	investing	invest	VERB
ftr-337	2410	10	cash	cash	NOUN
ftr-337	2410	11	in	in	ADP
ftr-337	2410	12	a	a	DET
ftr-337	2410	13	partnership	partnership	NOUN
ftr-337	2410	14	and	and	CCONJ
ftr-337	2410	15	receiving	receiving	NOUN
ftr-337	2410	16	,	,	PUNCT
ftr-337	2410	17	in	in	ADP
ftr-337	2410	18	the	the	DET
ftr-337	2410	19	aggregate	aggregate	NOUN
ftr-337	2410	20	,	,	PUNCT
ftr-337	2410	21	a	a	DET
ftr-337	2410	22	1	1	NUM
ftr-337	2410	23	percent	percent	NOUN
ftr-337	2410	24	partnership	partnership	NOUN
ftr-337	2410	25	interest	interest	NOUN
ftr-337	2410	26	and	and	CCONJ
ftr-337	2410	27	an	an	DET
ftr-337	2410	28	allocation	allocation	NOUN
ftr-337	2410	29	of	of	ADP
ftr-337	2410	30	100	100	NUM
ftr-337	2410	31	percent	percent	NOUN
ftr-337	2410	32	of	of	ADP
ftr-337	2410	33	certain	certain	ADJ
ftr-337	2410	34	state	state	NOUN
ftr-337	2410	35	rehabilitation	rehabilitation	NOUN
ftr-337	2410	36	tax	tax	NOUN
ftr-337	2410	37	credits	credit	NOUN
ftr-337	2410	38	.	.	PUNCT
ftr-337	2411	1	the	the	DET
ftr-337	2411	2	investors	investor	NOUN
ftr-337	2411	3	were	be	AUX
ftr-337	2411	4	described	describe	VERB
ftr-337	2411	5	as	as	ADP
ftr-337	2411	6	“	"	PUNCT
ftr-337	2411	7	taxpayers	taxpayer	NOUN
ftr-337	2411	8	who	who	PRON
ftr-337	2411	9	were	be	AUX
ftr-337	2411	10	interested	interested	ADJ
ftr-337	2411	11	in	in	ADP
ftr-337	2411	12	reducing	reduce	VERB
ftr-337	2411	13	their	their	PRON
ftr-337	2411	14	state	state	NOUN
ftr-337	2411	15	taxes	taxis	NOUN
ftr-337	2411	16	,	,	PUNCT
ftr-337	2411	17	but	but	CCONJ
ftr-337	2411	18	for	for	ADP
ftr-337	2411	19	reasons	reason	NOUN
ftr-337	2411	20	such	such	ADJ
ftr-337	2411	21	as	as	ADP
ftr-337	2411	22	being	be	AUX
ftr-337	2411	23	subject	subject	ADJ
ftr-337	2411	24	to	to	ADP
ftr-337	2411	25	the	the	DET
ftr-337	2411	26	alternative	alternative	ADJ
ftr-337	2411	27	minimum	minimum	ADJ
ftr-337	2411	28	tax	tax	NOUN
ftr-337	2411	29	(	(	PUNCT
ftr-337	2411	30	amt	amt	PROPN
ftr-337	2411	31	)	)	PUNCT
ftr-337	2411	32	,	,	PUNCT
ftr-337	2411	33	were	be	AUX
ftr-337	2411	34	indifferent	indifferent	ADJ
ftr-337	2411	35	to	to	ADP
ftr-337	2411	36	the	the	DET
ftr-337	2411	37	state	state	NOUN
ftr-337	2411	38	taxes	taxis	NOUN
ftr-337	2411	39	deduction	deduction	NOUN
ftr-337	2411	40	under	under	ADP
ftr-337	2411	41	§	§	PROPN
ftr-337	2411	42	164	164	NUM
ftr-337	2411	43	for	for	ADP
ftr-337	2411	44	federal	federal	ADJ
ftr-337	2411	45	tax	tax	NOUN
ftr-337	2411	46	purposes	purpose	NOUN
ftr-337	2411	47	.	.	PUNCT
ftr-337	2411	48	”	"	PUNCT
ftr-337	2412	1	367	367	NUM
ftr-337	2412	2	the	the	DET
ftr-337	2412	3	investors	investor	NOUN
ftr-337	2412	4	granted	grant	VERB
ftr-337	2412	5	options	option	NOUN
ftr-337	2412	6	to	to	ADP
ftr-337	2412	7	the	the	DET
ftr-337	2412	8	partnership	partnership	NOUN
ftr-337	2412	9	to	to	PART
ftr-337	2412	10	repurchase	repurchase	VERB
ftr-337	2412	11	their	their	PRON
ftr-337	2412	12	interests	interest	NOUN
ftr-337	2412	13	for	for	ADP
ftr-337	2412	14	fair	fair	ADJ
ftr-337	2412	15	value	value	NOUN
ftr-337	2412	16	for	for	ADP
ftr-337	2412	17	a	a	DET
ftr-337	2412	18	period	period	NOUN
ftr-337	2412	19	of	of	ADP
ftr-337	2412	20	one	one	NUM
ftr-337	2412	21	year	year	NOUN
ftr-337	2412	22	.	.	PUNCT
ftr-337	2413	1	however	however	ADV
ftr-337	2413	2	,	,	PUNCT
ftr-337	2413	3	most	most	ADJ
ftr-337	2413	4	of	of	ADP
ftr-337	2413	5	the	the	DET
ftr-337	2413	6	investors	investor	NOUN
ftr-337	2413	7	sold	sell	VERB
ftr-337	2413	8	their	their	PRON
ftr-337	2413	9	interests	interest	NOUN
ftr-337	2413	10	after	after	ADP
ftr-337	2413	11	only	only	ADV
ftr-337	2413	12	a	a	DET
ftr-337	2413	13	matter	matter	NOUN
ftr-337	2413	14	of	of	ADP
ftr-337	2413	15	months	month	NOUN
ftr-337	2413	16	to	to	ADP
ftr-337	2413	17	one	one	NUM
ftr-337	2413	18	of	of	ADP
ftr-337	2413	19	the	the	DET
ftr-337	2413	20	key	key	ADJ
ftr-337	2413	21	promoters	promoter	NOUN
ftr-337	2413	22	for	for	ADP
ftr-337	2413	23	a	a	DET
ftr-337	2413	24	small	small	ADJ
ftr-337	2413	25	fraction	fraction	NOUN
ftr-337	2413	26	of	of	ADP
ftr-337	2413	27	their	their	PRON
ftr-337	2413	28	investments	investment	NOUN
ftr-337	2413	29	.	.	PUNCT
ftr-337	2414	1	consequently	consequently	ADV
ftr-337	2414	2	,	,	PUNCT
ftr-337	2414	3	the	the	DET
ftr-337	2414	4	investors	investor	NOUN
ftr-337	2414	5	claimed	claim	VERB
ftr-337	2414	6	large	large	ADJ
ftr-337	2414	7	capital	capital	NOUN
ftr-337	2414	8	losses	loss	NOUN
ftr-337	2414	9	on	on	ADP
ftr-337	2414	10	their	their	PRON
ftr-337	2414	11	federal	federal	ADJ
ftr-337	2414	12	income	income	NOUN
ftr-337	2414	13	tax	tax	NOUN
ftr-337	2414	14	returns	return	NOUN
ftr-337	2414	15	.	.	PUNCT
ftr-337	2415	1	the	the	DET
ftr-337	2415	2	investors	investor	NOUN
ftr-337	2415	3	were	be	AUX
ftr-337	2415	4	told	tell	VERB
ftr-337	2415	5	that	that	SCONJ
ftr-337	2415	6	they	they	PRON
ftr-337	2415	7	would	would	AUX
ftr-337	2415	8	not	not	PART
ftr-337	2415	9	receive	receive	VERB
ftr-337	2415	10	any	any	DET
ftr-337	2415	11	material	material	ADJ
ftr-337	2415	12	economic	economic	ADJ
ftr-337	2415	13	interest	interest	NOUN
ftr-337	2415	14	in	in	ADP
ftr-337	2415	15	the	the	DET
ftr-337	2415	16	partnership	partnership	NOUN
ftr-337	2415	17	,	,	PUNCT
ftr-337	2415	18	and	and	CCONJ
ftr-337	2415	19	the	the	DET
ftr-337	2415	20	marketing	marketing	NOUN
ftr-337	2415	21	materials	material	NOUN
ftr-337	2415	22	stated	state	VERB
ftr-337	2415	23	that	that	SCONJ
ftr-337	2415	24	the	the	DET
ftr-337	2415	25	investors	investor	NOUN
ftr-337	2415	26	’	’	PART
ftr-337	2415	27	returns	return	NOUN
ftr-337	2415	28	would	would	AUX
ftr-337	2415	29	be	be	AUX
ftr-337	2415	30	dependent	dependent	ADJ
ftr-337	2415	31	entirely	entirely	ADV
ftr-337	2415	32	upon	upon	SCONJ
ftr-337	2415	33	the	the	DET
ftr-337	2415	34	allocation	allocation	NOUN
ftr-337	2415	35	of	of	ADP
ftr-337	2415	36	the	the	DET
ftr-337	2415	37	state	state	NOUN
ftr-337	2415	38	tax	tax	NOUN
ftr-337	2415	39	credits	credit	NOUN
ftr-337	2415	40	and	and	CCONJ
ftr-337	2415	41	the	the	DET
ftr-337	2415	42	tax	tax	NOUN
ftr-337	2415	43	loss	loss	NOUN
ftr-337	2415	44	on	on	ADP
ftr-337	2415	45	the	the	DET
ftr-337	2415	46	sale	sale	NOUN
ftr-337	2415	47	.	.	PUNCT
ftr-337	2416	1	the	the	DET
ftr-337	2416	2	cca	cca	PROPN
ftr-337	2416	3	concludes	conclude	VERB
ftr-337	2416	4	that	that	SCONJ
ftr-337	2416	5	the	the	DET
ftr-337	2416	6	investors	investor	NOUN
ftr-337	2416	7	are	be	AUX
ftr-337	2416	8	not	not	PART
ftr-337	2416	9	partners	partner	NOUN
ftr-337	2416	10	in	in	ADP
ftr-337	2416	11	a	a	DET
ftr-337	2416	12	partnership	partnership	NOUN
ftr-337	2416	13	for	for	ADP
ftr-337	2416	14	federal	federal	ADJ
ftr-337	2416	15	income	income	NOUN
ftr-337	2416	16	tax	tax	NOUN
ftr-337	2416	17	purposes	purpose	NOUN
ftr-337	2416	18	and	and	CCONJ
ftr-337	2416	19	accordingly	accordingly	ADV
ftr-337	2416	20	the	the	DET
ftr-337	2416	21	transaction	transaction	NOUN
ftr-337	2416	22	should	should	AUX
ftr-337	2416	23	be	be	AUX
ftr-337	2416	24	“	"	PUNCT
ftr-337	2416	25	recast	recast	VERB
ftr-337	2416	26	under	under	ADP
ftr-337	2416	27	the	the	DET
ftr-337	2416	28	principles	principle	NOUN
ftr-337	2416	29	of	of	ADP
ftr-337	2416	30	the	the	DET
ftr-337	2416	31	substance	substance	NOUN
ftr-337	2416	32	-	-	PUNCT
ftr-337	2416	33	over	over	ADP
ftr-337	2416	34	-	-	PUNCT
ftr-337	2416	35	form	form	NOUN
ftr-337	2416	36	doctrine	doctrine	NOUN
ftr-337	2416	37	”	"	PUNCT
ftr-337	2416	38	as	as	ADP
ftr-337	2416	39	“	"	PUNCT
ftr-337	2416	40	direct	direct	ADJ
ftr-337	2416	41	sales	sale	NOUN
ftr-337	2416	42	and	and	CCONJ
ftr-337	2416	43	purchases	purchase	NOUN
ftr-337	2416	44	of	of	ADP
ftr-337	2416	45	the	the	DET
ftr-337	2416	46	credits	credit	NOUN
ftr-337	2416	47	.	.	PUNCT
ftr-337	2416	48	”	"	PUNCT
ftr-337	2417	1	368	368	NUM
ftr-337	2417	2	the	the	DET
ftr-337	2417	3	partnership	partnership	NOUN
ftr-337	2417	4	generating	generate	VERB
ftr-337	2417	5	the	the	DET
ftr-337	2417	6	credits	credit	NOUN
ftr-337	2417	7	thus	thus	ADV
ftr-337	2417	8	must	must	AUX
ftr-337	2417	9	report	report	VERB
ftr-337	2417	10	gains	gain	NOUN
ftr-337	2417	11	from	from	ADP
ftr-337	2417	12	the	the	DET
ftr-337	2417	13	sale	sale	NOUN
ftr-337	2417	14	of	of	ADP
ftr-337	2417	15	the	the	DET
ftr-337	2417	16	credits	credit	NOUN
ftr-337	2417	17	allocable	allocable	ADJ
ftr-337	2417	18	to	to	ADP
ftr-337	2417	19	the	the	DET
ftr-337	2417	20	365	365	NUM
ftr-337	2417	21	.	.	PUNCT
ftr-337	2417	22	i.r.s	i.r.s	PROPN
ftr-337	2417	23	.	.	PUNCT
ftr-337	2418	1	chief	chief	ADJ
ftr-337	2418	2	couns	coun	NOUN
ftr-337	2418	3	.	.	PUNCT
ftr-337	2419	1	adv	adv	PROPN
ftr-337	2419	2	.	.	PUNCT
ftr-337	2419	3	2004	2004	NUM
ftr-337	2419	4	-	-	SYM
ftr-337	2419	5	45	45	NUM
ftr-337	2419	6	-	-	SYM
ftr-337	2419	7	046	046	NUM
ftr-337	2419	8	(	(	PUNCT
ftr-337	2419	9	nov	nov	PROPN
ftr-337	2419	10	.	.	PROPN
ftr-337	2419	11	5	5	NUM
ftr-337	2419	12	,	,	PUNCT
ftr-337	2419	13	2004	2004	NUM
ftr-337	2419	14	)	)	PUNCT
ftr-337	2420	1	(	(	PUNCT
ftr-337	2420	2	quoting	quote	VERB
ftr-337	2420	3	from	from	ADP
ftr-337	2420	4	830	830	NUM
ftr-337	2420	5	mass	mass	NOUN
ftr-337	2420	6	.	.	PUNCT
ftr-337	2421	1	code	code	NOUN
ftr-337	2421	2	regs	reg	NOUN
ftr-337	2421	3	.	.	PUNCT
ftr-337	2422	1	63.38r.1(7)(a	63.38r.1(7)(a	NUM
ftr-337	2422	2	)	)	PUNCT
ftr-337	2423	1	(	(	PUNCT
ftr-337	2423	2	lexisnexis	lexisnexis	NOUN
ftr-337	2423	3	2011	2011	NUM
ftr-337	2423	4	)	)	PUNCT
ftr-337	2423	5	,	,	PUNCT
ftr-337	2423	6	governing	govern	VERB
ftr-337	2423	7	transfers	transfer	NOUN
ftr-337	2423	8	of	of	ADP
ftr-337	2423	9	the	the	DET
ftr-337	2423	10	massachusetts	massachusetts	PROPN
ftr-337	2423	11	historic	historic	PROPN
ftr-337	2423	12	rehabilitation	rehabilitation	NOUN
ftr-337	2423	13	tax	tax	NOUN
ftr-337	2423	14	credit	credit	NOUN
ftr-337	2423	15	.	.	PUNCT
ftr-337	2423	16	)	)	PUNCT
ftr-337	2424	1	the	the	DET
ftr-337	2424	2	wording	wording	NOUN
ftr-337	2424	3	of	of	ADP
ftr-337	2424	4	760	760	NUM
ftr-337	2424	5	mass	mass	NOUN
ftr-337	2424	6	.	.	PUNCT
ftr-337	2425	1	code	code	NOUN
ftr-337	2425	2	regs	reg	NOUN
ftr-337	2425	3	.	.	PUNCT
ftr-337	2426	1	54.07(1	54.07(1	NUM
ftr-337	2426	2	)	)	PUNCT
ftr-337	2426	3	(	(	PUNCT
ftr-337	2426	4	lexisnexis	lexisnexis	NOUN
ftr-337	2426	5	2011	2011	NUM
ftr-337	2426	6	)	)	PUNCT
ftr-337	2426	7	,	,	PUNCT
ftr-337	2426	8	governing	govern	VERB
ftr-337	2426	9	transfer	transfer	NOUN
ftr-337	2426	10	of	of	ADP
ftr-337	2426	11	the	the	DET
ftr-337	2426	12	lihtc	lihtc	NOUN
ftr-337	2426	13	is	be	AUX
ftr-337	2426	14	nearly	nearly	ADV
ftr-337	2426	15	identical	identical	ADJ
ftr-337	2426	16	.	.	PUNCT
ftr-337	2427	1	the	the	DET
ftr-337	2427	2	former	former	ADJ
ftr-337	2427	3	permits	permit	VERB
ftr-337	2427	4	transfers	transfer	NOUN
ftr-337	2427	5	by	by	ADP
ftr-337	2427	6	“	"	PUNCT
ftr-337	2427	7	any	any	DET
ftr-337	2427	8	taxpayer	taxpayer	NOUN
ftr-337	2427	9	allowed	allow	VERB
ftr-337	2427	10	to	to	PART
ftr-337	2427	11	take	take	VERB
ftr-337	2427	12	the	the	DET
ftr-337	2427	13	historic	historic	ADJ
ftr-337	2427	14	rehabilitation	rehabilitation	NOUN
ftr-337	2427	15	credit	credit	NOUN
ftr-337	2427	16	.	.	PUNCT
ftr-337	2427	17	.	.	PUNCT
ftr-337	2427	18	.	.	PUNCT
ftr-337	2428	1	to	to	ADP
ftr-337	2428	2	any	any	DET
ftr-337	2428	3	individual	individual	NOUN
ftr-337	2428	4	or	or	CCONJ
ftr-337	2428	5	entity	entity	NOUN
ftr-337	2428	6	.	.	PUNCT
ftr-337	2428	7	”	"	PUNCT
ftr-337	2429	1	the	the	DET
ftr-337	2429	2	latter	latter	ADJ
ftr-337	2429	3	permits	permit	VERB
ftr-337	2429	4	transfers	transfer	NOUN
ftr-337	2429	5	by	by	ADP
ftr-337	2429	6	“	"	PUNCT
ftr-337	2429	7	any	any	DET
ftr-337	2429	8	taxpayer	taxpayer	NOUN
ftr-337	2429	9	with	with	ADP
ftr-337	2429	10	an	an	DET
ftr-337	2429	11	ownership	ownership	NOUN
ftr-337	2429	12	interest	interest	NOUN
ftr-337	2429	13	in	in	ADP
ftr-337	2429	14	a	a	DET
ftr-337	2429	15	qualified	qualified	ADJ
ftr-337	2429	16	massachusetts	massachusetts	PROPN
ftr-337	2429	17	project	project	NOUN
ftr-337	2429	18	with	with	ADP
ftr-337	2429	19	respect	respect	NOUN
ftr-337	2429	20	to	to	ADP
ftr-337	2429	21	which	which	PRON
ftr-337	2429	22	there	there	PRON
ftr-337	2429	23	has	have	AUX
ftr-337	2429	24	been	be	AUX
ftr-337	2429	25	allocated	allocate	VERB
ftr-337	2429	26	massachusetts	massachusetts	PROPN
ftr-337	2429	27	low	low	ADJ
ftr-337	2429	28	-	-	PUNCT
ftr-337	2429	29	income	income	NOUN
ftr-337	2429	30	housing	housing	NOUN
ftr-337	2429	31	tax	tax	NOUN
ftr-337	2429	32	credit	credit	NOUN
ftr-337	2429	33	and	and	CCONJ
ftr-337	2429	34	any	any	DET
ftr-337	2429	35	taxpayer	taxpayer	NOUN
ftr-337	2429	36	to	to	PART
ftr-337	2429	37	whom	whom	PRON
ftr-337	2429	38	the	the	DET
ftr-337	2429	39	right	right	NOUN
ftr-337	2429	40	to	to	PART
ftr-337	2429	41	claim	claim	VERB
ftr-337	2429	42	massachusetts	massachusetts	PROPN
ftr-337	2429	43	low	low	ADJ
ftr-337	2429	44	-	-	PUNCT
ftr-337	2429	45	income	income	NOUN
ftr-337	2429	46	housing	housing	NOUN
ftr-337	2429	47	tax	tax	NOUN
ftr-337	2429	48	credit	credit	NOUN
ftr-337	2429	49	has	have	AUX
ftr-337	2429	50	been	be	AUX
ftr-337	2429	51	allotted	allot	VERB
ftr-337	2429	52	or	or	CCONJ
ftr-337	2429	53	transferred	transfer	VERB
ftr-337	2429	54	.	.	PUNCT
ftr-337	2429	55	.	.	PUNCT
ftr-337	2429	56	.	.	PUNCT
ftr-337	2430	1	to	to	ADP
ftr-337	2430	2	any	any	DET
ftr-337	2430	3	other	other	ADJ
ftr-337	2430	4	massachusetts	massachusetts	PROPN
ftr-337	2430	5	taxpayer	taxpayer	PROPN
ftr-337	2430	6	eligible	eligible	ADJ
ftr-337	2430	7	to	to	PART
ftr-337	2430	8	claim	claim	VERB
ftr-337	2430	9	a	a	DET
ftr-337	2430	10	federal	federal	ADJ
ftr-337	2430	11	low	low	ADJ
ftr-337	2430	12	-	-	PUNCT
ftr-337	2430	13	income	income	NOUN
ftr-337	2430	14	housing	housing	NOUN
ftr-337	2430	15	tax	tax	NOUN
ftr-337	2430	16	credit	credit	NOUN
ftr-337	2430	17	with	with	ADP
ftr-337	2430	18	respect	respect	NOUN
ftr-337	2430	19	to	to	ADP
ftr-337	2430	20	the	the	DET
ftr-337	2430	21	original	original	ADJ
ftr-337	2430	22	or	or	CCONJ
ftr-337	2430	23	a	a	DET
ftr-337	2430	24	different	different	ADJ
ftr-337	2430	25	qualified	qualified	ADJ
ftr-337	2430	26	massachusetts	massachusetts	PROPN
ftr-337	2430	27	project	project	NOUN
ftr-337	2430	28	.	.	PUNCT
ftr-337	2430	29	”	"	PUNCT
ftr-337	2431	1	the	the	DET
ftr-337	2431	2	historic	historic	ADJ
ftr-337	2431	3	rehabilitation	rehabilitation	NOUN
ftr-337	2431	4	tax	tax	NOUN
ftr-337	2431	5	credit	credit	NOUN
ftr-337	2431	6	may	may	AUX
ftr-337	2431	7	be	be	AUX
ftr-337	2431	8	transferred	transfer	VERB
ftr-337	2431	9	in	in	ADP
ftr-337	2431	10	whole	whole	ADJ
ftr-337	2431	11	or	or	CCONJ
ftr-337	2431	12	in	in	ADP
ftr-337	2431	13	part	part	NOUN
ftr-337	2431	14	,	,	PUNCT
ftr-337	2431	15	whereas	whereas	SCONJ
ftr-337	2431	16	in	in	ADP
ftr-337	2431	17	the	the	DET
ftr-337	2431	18	case	case	NOUN
ftr-337	2431	19	of	of	ADP
ftr-337	2431	20	the	the	DET
ftr-337	2431	21	lihtc	lihtc	NOUN
ftr-337	2431	22	the	the	DET
ftr-337	2431	23	transferor	transferor	NOUN
ftr-337	2431	24	is	be	AUX
ftr-337	2431	25	required	require	VERB
ftr-337	2431	26	to	to	PART
ftr-337	2431	27	transfer	transfer	VERB
ftr-337	2431	28	the	the	DET
ftr-337	2431	29	entire	entire	ADJ
ftr-337	2431	30	credit	credit	NOUN
ftr-337	2431	31	attributable	attributable	ADJ
ftr-337	2431	32	to	to	ADP
ftr-337	2431	33	periods	period	NOUN
ftr-337	2431	34	after	after	ADP
ftr-337	2431	35	the	the	DET
ftr-337	2431	36	transfer	transfer	NOUN
ftr-337	2431	37	date	date	NOUN
ftr-337	2431	38	.	.	PUNCT
ftr-337	2432	1	366	366	NUM
ftr-337	2432	2	.	.	PUNCT
ftr-337	2432	3	i.r.s	i.r.s	PROPN
ftr-337	2432	4	.	.	PUNCT
ftr-337	2433	1	chief	chief	ADJ
ftr-337	2433	2	couns	coun	NOUN
ftr-337	2433	3	.	.	PUNCT
ftr-337	2434	1	adv	adv	PROPN
ftr-337	2434	2	.	.	PUNCT
ftr-337	2435	1	2007	2007	NUM
ftr-337	2435	2	-	-	PUNCT
ftr-337	2435	3	04	04	NUM
ftr-337	2435	4	-	-	PUNCT
ftr-337	2435	5	028	028	NUM
ftr-337	2435	6	(	(	PUNCT
ftr-337	2435	7	jan	jan	PROPN
ftr-337	2435	8	.	.	PROPN
ftr-337	2435	9	26	26	NUM
ftr-337	2435	10	,	,	PUNCT
ftr-337	2435	11	2007	2007	NUM
ftr-337	2435	12	)	)	PUNCT
ftr-337	2435	13	.	.	PUNCT
ftr-337	2436	1	see	see	VERB
ftr-337	2436	2	also	also	ADV
ftr-337	2436	3	i.r.s	i.r.s	NOUN
ftr-337	2436	4	.	.	PUNCT
ftr-337	2437	1	chief	chief	ADJ
ftr-337	2437	2	couns	coun	NOUN
ftr-337	2437	3	.	.	PUNCT
ftr-337	2438	1	adv	adv	PROPN
ftr-337	2438	2	.	.	PUNCT
ftr-337	2439	1	2007	2007	NUM
ftr-337	2439	2	-	-	PUNCT
ftr-337	2439	3	04	04	NUM
ftr-337	2439	4	-	-	PUNCT
ftr-337	2439	5	030	030	NUM
ftr-337	2439	6	(	(	PUNCT
ftr-337	2439	7	jan	jan	PROPN
ftr-337	2439	8	.	.	PROPN
ftr-337	2439	9	26	26	NUM
ftr-337	2439	10	,	,	PUNCT
ftr-337	2439	11	2007	2007	NUM
ftr-337	2439	12	)	)	PUNCT
ftr-337	2439	13	.	.	PUNCT
ftr-337	2440	1	367	367	NUM
ftr-337	2440	2	.	.	PUNCT
ftr-337	2441	1	i.r.s	i.r.s	PROPN
ftr-337	2441	2	.	.	PUNCT
ftr-337	2442	1	chief	chief	ADJ
ftr-337	2442	2	couns	coun	NOUN
ftr-337	2442	3	.	.	PUNCT
ftr-337	2443	1	adv	adv	PROPN
ftr-337	2443	2	.	.	PUNCT
ftr-337	2444	1	2007	2007	NUM
ftr-337	2444	2	-	-	PUNCT
ftr-337	2444	3	04	04	NUM
ftr-337	2444	4	-	-	PUNCT
ftr-337	2444	5	028	028	NUM
ftr-337	2444	6	(	(	PUNCT
ftr-337	2444	7	jan	jan	PROPN
ftr-337	2444	8	.	.	PROPN
ftr-337	2444	9	26	26	NUM
ftr-337	2444	10	,	,	PUNCT
ftr-337	2444	11	2007	2007	NUM
ftr-337	2444	12	)	)	PUNCT
ftr-337	2444	13	.	.	PUNCT
ftr-337	2445	1	368	368	NUM
ftr-337	2445	2	.	.	PUNCT
ftr-337	2446	1	i	i	PRON
ftr-337	2446	2	d.	d.	PROPN
ftr-337	2446	3	728	728	NUM
ftr-337	2446	4	florida	florida	PROPN
ftr-337	2446	5	tax	tax	PROPN
ftr-337	2446	6	review	review	NOUN
ftr-337	2446	7	[	[	X
ftr-337	2446	8	vol.12:9	vol.12:9	PRON
ftr-337	2446	9	developers	developer	NOUN
ftr-337	2446	10	,	,	PUNCT
ftr-337	2446	11	promoters	promoter	NOUN
ftr-337	2446	12	,	,	PUNCT
ftr-337	2446	13	and	and	CCONJ
ftr-337	2446	14	other	other	ADJ
ftr-337	2446	15	partners	partner	NOUN
ftr-337	2446	16	in	in	ADP
ftr-337	2446	17	the	the	DET
ftr-337	2446	18	partnership	partnership	NOUN
ftr-337	2446	19	.	.	PUNCT
ftr-337	2447	1	when	when	SCONJ
ftr-337	2447	2	the	the	DET
ftr-337	2447	3	investors	investor	NOUN
ftr-337	2447	4	use	use	VERB
ftr-337	2447	5	the	the	DET
ftr-337	2447	6	credits	credit	NOUN
ftr-337	2447	7	to	to	PART
ftr-337	2447	8	reduce	reduce	VERB
ftr-337	2447	9	their	their	PRON
ftr-337	2447	10	state	state	NOUN
ftr-337	2447	11	tax	tax	NOUN
ftr-337	2447	12	liability	liability	NOUN
ftr-337	2447	13	they	they	PRON
ftr-337	2447	14	will	will	AUX
ftr-337	2447	15	engage	engage	VERB
ftr-337	2447	16	both	both	PRON
ftr-337	2447	17	in	in	ADP
ftr-337	2447	18	a	a	DET
ftr-337	2447	19	taxable	taxable	ADJ
ftr-337	2447	20	disposition	disposition	NOUN
ftr-337	2447	21	of	of	ADP
ftr-337	2447	22	the	the	DET
ftr-337	2447	23	credits	credit	NOUN
ftr-337	2447	24	under	under	ADP
ftr-337	2447	25	section	section	NOUN
ftr-337	2447	26	1001	1001	NUM
ftr-337	2447	27	and	and	CCONJ
ftr-337	2447	28	a	a	DET
ftr-337	2447	29	payment	payment	NOUN
ftr-337	2447	30	of	of	ADP
ftr-337	2447	31	state	state	NOUN
ftr-337	2447	32	taxes	taxis	NOUN
ftr-337	2447	33	deductible	deductible	ADJ
ftr-337	2447	34	under	under	ADP
ftr-337	2447	35	section	section	NOUN
ftr-337	2447	36	164	164	NUM
ftr-337	2447	37	.	.	PUNCT
ftr-337	2448	1	the	the	DET
ftr-337	2448	2	losses	loss	NOUN
ftr-337	2448	3	claimed	claim	VERB
ftr-337	2448	4	by	by	ADP
ftr-337	2448	5	them	they	PRON
ftr-337	2448	6	on	on	ADP
ftr-337	2448	7	the	the	DET
ftr-337	2448	8	sales	sale	NOUN
ftr-337	2448	9	of	of	ADP
ftr-337	2448	10	putative	putative	ADJ
ftr-337	2448	11	partnership	partnership	NOUN
ftr-337	2448	12	interests	interest	NOUN
ftr-337	2448	13	will	will	AUX
ftr-337	2448	14	be	be	AUX
ftr-337	2448	15	disallowed	disallow	VERB
ftr-337	2448	16	.	.	PUNCT
ftr-337	2449	1	the	the	DET
ftr-337	2449	2	cca	cca	PROPN
ftr-337	2449	3	further	far	ADV
ftr-337	2449	4	concludes	conclude	VERB
ftr-337	2449	5	the	the	DET
ftr-337	2449	6	transaction	transaction	NOUN
ftr-337	2449	7	should	should	AUX
ftr-337	2449	8	be	be	AUX
ftr-337	2449	9	“	"	PUNCT
ftr-337	2449	10	recharacterized	recharacterize	VERB
ftr-337	2449	11	as	as	ADP
ftr-337	2449	12	a	a	DET
ftr-337	2449	13	disguised	disguised	ADJ
ftr-337	2449	14	sale	sale	NOUN
ftr-337	2449	15	of	of	ADP
ftr-337	2449	16	property	property	NOUN
ftr-337	2449	17	under	under	ADP
ftr-337	2449	18	§	§	PROPN
ftr-337	2449	19	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-337	2449	20	)	)	PUNCT
ftr-337	2449	21	”	"	PUNCT
ftr-337	2449	22	and	and	CCONJ
ftr-337	2449	23	“	"	PUNCT
ftr-337	2449	24	recast	recast	VERB
ftr-337	2449	25	under	under	ADP
ftr-337	2449	26	the	the	DET
ftr-337	2449	27	partnership	partnership	NOUN
ftr-337	2449	28	anti	anti	ADJ
ftr-337	2449	29	-	-	ADJ
ftr-337	2449	30	abuse	abuse	ADJ
ftr-337	2449	31	rule	rule	NOUN
ftr-337	2449	32	”	"	PUNCT
ftr-337	2449	33	:	:	PUNCT
ftr-337	2449	34	369	369	NUM
ftr-337	2449	35	the	the	DET
ftr-337	2449	36	use	use	NOUN
ftr-337	2449	37	of	of	ADP
ftr-337	2449	38	the	the	DET
ftr-337	2449	39	partnership	partnership	NOUN
ftr-337	2449	40	form	form	NOUN
ftr-337	2449	41	enabled	enable	VERB
ftr-337	2449	42	the	the	DET
ftr-337	2449	43	promoters	promoter	NOUN
ftr-337	2449	44	of	of	ADP
ftr-337	2449	45	the	the	DET
ftr-337	2449	46	transactions	transaction	NOUN
ftr-337	2449	47	to	to	PART
ftr-337	2449	48	effect	effect	VERB
ftr-337	2449	49	the	the	DET
ftr-337	2449	50	sale	sale	NOUN
ftr-337	2449	51	of	of	ADP
ftr-337	2449	52	large	large	ADJ
ftr-337	2449	53	numbers	number	NOUN
ftr-337	2449	54	of	of	ADP
ftr-337	2449	55	credits	credit	NOUN
ftr-337	2449	56	at	at	ADP
ftr-337	2449	57	a	a	DET
ftr-337	2449	58	profit	profit	NOUN
ftr-337	2449	59	of	of	ADP
ftr-337	2449	60	$	$	SYM
ftr-337	2449	61	f	f	NOUN
ftr-337	2449	62	per	per	ADP
ftr-337	2449	63	dollar	dollar	NOUN
ftr-337	2449	64	of	of	ADP
ftr-337	2449	65	credit	credit	NOUN
ftr-337	2449	66	without	without	ADP
ftr-337	2449	67	incurring	incur	VERB
ftr-337	2449	68	gain	gain	NOUN
ftr-337	2449	69	at	at	ADP
ftr-337	2449	70	any	any	DET
ftr-337	2449	71	level	level	NOUN
ftr-337	2449	72	.	.	PUNCT
ftr-337	2450	1	moreover	moreover	ADV
ftr-337	2450	2	,	,	PUNCT
ftr-337	2450	3	by	by	ADP
ftr-337	2450	4	design	design	NOUN
ftr-337	2450	5	the	the	DET
ftr-337	2450	6	investors	investor	NOUN
ftr-337	2450	7	claimed	claim	VERB
ftr-337	2450	8	large	large	ADJ
ftr-337	2450	9	amounts	amount	NOUN
ftr-337	2450	10	of	of	ADP
ftr-337	2450	11	capital	capital	NOUN
ftr-337	2450	12	losses	loss	NOUN
ftr-337	2450	13	from	from	ADP
ftr-337	2450	14	the	the	DET
ftr-337	2450	15	sale	sale	NOUN
ftr-337	2450	16	of	of	ADP
ftr-337	2450	17	their	their	PRON
ftr-337	2450	18	purported	purport	VERB
ftr-337	2450	19	“	"	PUNCT
ftr-337	2450	20	partnership	partnership	NOUN
ftr-337	2450	21	interests	interest	NOUN
ftr-337	2450	22	”	"	PUNCT
ftr-337	2450	23	in	in	ADP
ftr-337	2450	24	[	[	X
ftr-337	2450	25	partnership	partnership	NOUN
ftr-337	2450	26	]	]	PUNCT
ftr-337	2450	27	to	to	ADP
ftr-337	2450	28	the	the	DET
ftr-337	2450	29	promoters	promoter	NOUN
ftr-337	2450	30	at	at	ADP
ftr-337	2450	31	a	a	DET
ftr-337	2450	32	price	price	NOUN
ftr-337	2450	33	a	a	DET
ftr-337	2450	34	fraction	fraction	NOUN
ftr-337	2450	35	(	(	PUNCT
ftr-337	2450	36	e	e	NOUN
ftr-337	2450	37	)	)	PUNCT
ftr-337	2450	38	of	of	ADP
ftr-337	2450	39	their	their	PRON
ftr-337	2450	40	bases	basis	NOUN
ftr-337	2450	41	.	.	PUNCT
ftr-337	2451	1	these	these	DET
ftr-337	2451	2	manufactured	manufacture	VERB
ftr-337	2451	3	deductions	deduction	NOUN
ftr-337	2451	4	effectively	effectively	ADV
ftr-337	2451	5	substituted	substitute	VERB
ftr-337	2451	6	for	for	ADP
ftr-337	2451	7	state	state	NOUN
ftr-337	2451	8	tax	tax	NOUN
ftr-337	2451	9	payments	payment	NOUN
ftr-337	2451	10	the	the	DET
ftr-337	2451	11	investors	investor	NOUN
ftr-337	2451	12	could	could	AUX
ftr-337	2451	13	not	not	PART
ftr-337	2451	14	otherwise	otherwise	ADV
ftr-337	2451	15	benefit	benefit	VERB
ftr-337	2451	16	from	from	ADP
ftr-337	2451	17	,	,	PUNCT
ftr-337	2451	18	typically	typically	ADV
ftr-337	2451	19	because	because	SCONJ
ftr-337	2451	20	such	such	ADJ
ftr-337	2451	21	payments	payment	NOUN
ftr-337	2451	22	would	would	AUX
ftr-337	2451	23	not	not	PART
ftr-337	2451	24	have	have	AUX
ftr-337	2451	25	been	be	AUX
ftr-337	2451	26	deductible	deductible	ADJ
ftr-337	2451	27	for	for	ADP
ftr-337	2451	28	amt	amt	PROPN
ftr-337	2451	29	purposes	purpose	NOUN
ftr-337	2451	30	.	.	PUNCT
ftr-337	2452	1	additionally	additionally	ADV
ftr-337	2452	2	,	,	PUNCT
ftr-337	2452	3	[	[	X
ftr-337	2452	4	partnership	partnership	NOUN
ftr-337	2452	5	]	]	PUNCT
ftr-337	2452	6	failed	fail	VERB
ftr-337	2452	7	to	to	PART
ftr-337	2452	8	make	make	VERB
ftr-337	2452	9	§	§	NOUN
ftr-337	2452	10	754	754	NUM
ftr-337	2452	11	elections	election	NOUN
ftr-337	2452	12	and	and	CCONJ
ftr-337	2452	13	,	,	PUNCT
ftr-337	2452	14	therefore	therefore	ADV
ftr-337	2452	15	,	,	PUNCT
ftr-337	2452	16	had	have	AUX
ftr-337	2452	17	inflated	inflate	VERB
ftr-337	2452	18	inside	inside	ADJ
ftr-337	2452	19	bases	basis	NOUN
ftr-337	2452	20	.	.	PUNCT
ftr-337	2453	1	this	this	DET
ftr-337	2453	2	use	use	NOUN
ftr-337	2453	3	of	of	ADP
ftr-337	2453	4	the	the	DET
ftr-337	2453	5	partnership	partnership	NOUN
ftr-337	2453	6	form	form	NOUN
ftr-337	2453	7	is	be	AUX
ftr-337	2453	8	inconsistent	inconsistent	ADJ
ftr-337	2453	9	with	with	ADP
ftr-337	2453	10	the	the	DET
ftr-337	2453	11	intent	intent	NOUN
ftr-337	2453	12	of	of	ADP
ftr-337	2453	13	the	the	DET
ftr-337	2453	14	subchapter	subchapter	NOUN
ftr-337	2453	15	k	k	NOUN
ftr-337	2453	16	,	,	PUNCT
ftr-337	2453	17	which	which	PRON
ftr-337	2453	18	is	be	AUX
ftr-337	2453	19	to	to	PART
ftr-337	2453	20	permit	permit	VERB
ftr-337	2453	21	taxpayers	taxpayer	NOUN
ftr-337	2453	22	to	to	PART
ftr-337	2453	23	conduct	conduct	VERB
ftr-337	2453	24	joint	joint	ADJ
ftr-337	2453	25	business	business	NOUN
ftr-337	2453	26	activity	activity	NOUN
ftr-337	2453	27	through	through	ADP
ftr-337	2453	28	a	a	DET
ftr-337	2453	29	flexible	flexible	ADJ
ftr-337	2453	30	economic	economic	ADJ
ftr-337	2453	31	arrangement	arrangement	NOUN
ftr-337	2453	32	without	without	ADP
ftr-337	2453	33	incurring	incur	VERB
ftr-337	2453	34	an	an	DET
ftr-337	2453	35	entity	entity	NOUN
ftr-337	2453	36	-	-	PUNCT
ftr-337	2453	37	level	level	NOUN
ftr-337	2453	38	tax	tax	NOUN
ftr-337	2453	39	.	.	PUNCT
ftr-337	2454	1	370	370	NUM
ftr-337	2455	1	the	the	DET
ftr-337	2455	2	irs	irs	PROPN
ftr-337	2455	3	office	office	NOUN
ftr-337	2455	4	of	of	ADP
ftr-337	2455	5	chief	chief	ADJ
ftr-337	2455	6	counsel	counsel	NOUN
ftr-337	2455	7	concurrently	concurrently	ADV
ftr-337	2455	8	released	release	VERB
ftr-337	2455	9	am	be	AUX
ftr-337	2455	10	2007002	2007002	NUM
ftr-337	2455	11	,	,	PUNCT
ftr-337	2455	12	addressed	address	VERB
ftr-337	2455	13	to	to	ADP
ftr-337	2455	14	the	the	DET
ftr-337	2455	15	deputy	deputy	NOUN
ftr-337	2455	16	division	division	NOUN
ftr-337	2455	17	counsel	counsel	NOUN
ftr-337	2455	18	for	for	ADP
ftr-337	2455	19	the	the	DET
ftr-337	2455	20	small	small	ADJ
ftr-337	2455	21	business	business	NOUN
ftr-337	2455	22	/	/	SYM
ftr-337	2455	23	selfemployed	selfemploye	VERB
ftr-337	2455	24	division	division	NOUN
ftr-337	2455	25	,	,	PUNCT
ftr-337	2455	26	responding	respond	VERB
ftr-337	2455	27	to	to	ADP
ftr-337	2455	28	a	a	DET
ftr-337	2455	29	request	request	NOUN
ftr-337	2455	30	for	for	ADP
ftr-337	2455	31	advice	advice	NOUN
ftr-337	2455	32	on	on	ADP
ftr-337	2455	33	“	"	PUNCT
ftr-337	2455	34	a	a	DET
ftr-337	2455	35	partnership	partnership	NOUN
ftr-337	2455	36	structure	structure	NOUN
ftr-337	2455	37	.	.	PUNCT
ftr-337	2455	38	.	.	PUNCT
ftr-337	2455	39	.	.	PUNCT
ftr-337	2456	1	that	that	PRON
ftr-337	2456	2	is	be	AUX
ftr-337	2456	3	being	be	AUX
ftr-337	2456	4	used	use	VERB
ftr-337	2456	5	to	to	PART
ftr-337	2456	6	market	market	VERB
ftr-337	2456	7	transferable	transferable	ADJ
ftr-337	2456	8	and	and	CCONJ
ftr-337	2456	9	nontransferable	nontransferable	ADJ
ftr-337	2456	10	state	state	NOUN
ftr-337	2456	11	income	income	NOUN
ftr-337	2456	12	tax	tax	NOUN
ftr-337	2456	13	credits	credit	NOUN
ftr-337	2456	14	.	.	PUNCT
ftr-337	2456	15	.	.	PUNCT
ftr-337	2456	16	.	.	PUNCT
ftr-337	2457	1	to	to	PART
ftr-337	2457	2	generate	generate	VERB
ftr-337	2457	3	federal	federal	ADJ
ftr-337	2457	4	income	income	NOUN
ftr-337	2457	5	tax	tax	NOUN
ftr-337	2457	6	losses	loss	NOUN
ftr-337	2457	7	.	.	PUNCT
ftr-337	2457	8	”	"	PUNCT
ftr-337	2458	1	371	371	NUM
ftr-337	2458	2	the	the	DET
ftr-337	2458	3	facts	fact	NOUN
ftr-337	2458	4	and	and	CCONJ
ftr-337	2458	5	legal	legal	ADJ
ftr-337	2458	6	analysis	analysis	NOUN
ftr-337	2458	7	largely	largely	ADV
ftr-337	2458	8	track	track	VERB
ftr-337	2458	9	the	the	DET
ftr-337	2458	10	cca	cca	NOUN
ftr-337	2458	11	,	,	PUNCT
ftr-337	2458	12	with	with	ADP
ftr-337	2458	13	the	the	DET
ftr-337	2458	14	exception	exception	NOUN
ftr-337	2458	15	of	of	ADP
ftr-337	2458	16	the	the	DET
ftr-337	2458	17	omission	omission	NOUN
ftr-337	2458	18	of	of	ADP
ftr-337	2458	19	a	a	DET
ftr-337	2458	20	discussion	discussion	NOUN
ftr-337	2458	21	of	of	ADP
ftr-337	2458	22	section	section	NOUN
ftr-337	2458	23	707	707	NUM
ftr-337	2458	24	.	.	PUNCT
ftr-337	2458	25	2008	2008	NUM
ftr-337	2458	26	coordinated	coordinate	VERB
ftr-337	2458	27	issue	issue	NOUN
ftr-337	2458	28	paper	paper	NOUN
ftr-337	2458	29	372	372	NUM
ftr-337	2458	30	—	—	PUNCT
ftr-337	2458	31	treatment	treatment	NOUN
ftr-337	2458	32	of	of	ADP
ftr-337	2458	33	recipient	recipient	NOUN
ftr-337	2458	34	.	.	PUNCT
ftr-337	2459	1	in	in	ADP
ftr-337	2459	2	2008	2008	NUM
ftr-337	2459	3	,	,	PUNCT
ftr-337	2459	4	the	the	DET
ftr-337	2459	5	irs	irs	PROPN
ftr-337	2459	6	national	national	ADJ
ftr-337	2459	7	office	office	NOUN
ftr-337	2459	8	issued	issue	VERB
ftr-337	2459	9	a	a	DET
ftr-337	2459	10	position	position	NOUN
ftr-337	2459	11	paper	paper	NOUN
ftr-337	2459	12	relating	relate	VERB
ftr-337	2459	13	to	to	ADP
ftr-337	2459	14	state	state	NOUN
ftr-337	2459	15	and	and	CCONJ
ftr-337	2459	16	local	local	ADJ
ftr-337	2459	17	369	369	NUM
ftr-337	2459	18	.	.	PUNCT
ftr-337	2460	1	the	the	DET
ftr-337	2460	2	cca	cca	PROPN
ftr-337	2460	3	also	also	ADV
ftr-337	2460	4	concludes	conclude	VERB
ftr-337	2460	5	that	that	SCONJ
ftr-337	2460	6	whether	whether	SCONJ
ftr-337	2460	7	an	an	DET
ftr-337	2460	8	investor	investor	NOUN
ftr-337	2460	9	in	in	ADP
ftr-337	2460	10	a	a	DET
ftr-337	2460	11	partnership	partnership	NOUN
ftr-337	2460	12	is	be	AUX
ftr-337	2460	13	a	a	DET
ftr-337	2460	14	partner	partner	NOUN
ftr-337	2460	15	constitutes	constitute	VERB
ftr-337	2460	16	a	a	DET
ftr-337	2460	17	“	"	PUNCT
ftr-337	2460	18	partnership	partnership	NOUN
ftr-337	2460	19	item	item	NOUN
ftr-337	2460	20	”	"	PUNCT
ftr-337	2460	21	under	under	ADP
ftr-337	2460	22	the	the	DET
ftr-337	2460	23	tefra	tefra	PROPN
ftr-337	2460	24	partnership	partnership	NOUN
ftr-337	2460	25	procedures	procedure	NOUN
ftr-337	2460	26	.	.	PUNCT
ftr-337	2461	1	370	370	NUM
ftr-337	2461	2	.	.	PUNCT
ftr-337	2462	1	i.r.s	i.r.s	PROPN
ftr-337	2462	2	.	.	PUNCT
ftr-337	2463	1	chief	chief	ADJ
ftr-337	2463	2	couns	coun	NOUN
ftr-337	2463	3	.	.	PUNCT
ftr-337	2464	1	adv	adv	PROPN
ftr-337	2464	2	.	.	PUNCT
ftr-337	2465	1	2007	2007	NUM
ftr-337	2465	2	-	-	PUNCT
ftr-337	2465	3	04	04	NUM
ftr-337	2465	4	-	-	PUNCT
ftr-337	2465	5	028	028	NUM
ftr-337	2465	6	(	(	PUNCT
ftr-337	2465	7	jan	jan	PROPN
ftr-337	2465	8	.	.	PROPN
ftr-337	2465	9	26	26	NUM
ftr-337	2465	10	,	,	PUNCT
ftr-337	2465	11	2007	2007	NUM
ftr-337	2465	12	)	)	PUNCT
ftr-337	2465	13	.	.	PUNCT
ftr-337	2466	1	371	371	NUM
ftr-337	2466	2	.	.	PUNCT
ftr-337	2466	3	i.r.s	i.r.s	PROPN
ftr-337	2466	4	.	.	PUNCT
ftr-337	2467	1	adv	adv	PROPN
ftr-337	2467	2	.	.	PUNCT
ftr-337	2467	3	mem	mem	PROPN
ftr-337	2467	4	.	.	PROPN
ftr-337	2467	5	2007	2007	NUM
ftr-337	2467	6	-	-	SYM
ftr-337	2467	7	002	002	NUM
ftr-337	2467	8	(	(	PUNCT
ftr-337	2467	9	jan	jan	PROPN
ftr-337	2467	10	.	.	PROPN
ftr-337	2467	11	26	26	NUM
ftr-337	2467	12	,	,	PUNCT
ftr-337	2467	13	2007	2007	NUM
ftr-337	2467	14	)	)	PUNCT
ftr-337	2467	15	.	.	PUNCT
ftr-337	2468	1	372	372	NUM
ftr-337	2468	2	.	.	PUNCT
ftr-337	2468	3	i.r.s	i.r.s	PROPN
ftr-337	2468	4	.	.	PROPN
ftr-337	2468	5	,	,	PUNCT
ftr-337	2468	6	coordinated	coordinate	VERB
ftr-337	2468	7	issue	issue	NOUN
ftr-337	2468	8	paper	paper	NOUN
ftr-337	2468	9	all	all	DET
ftr-337	2468	10	industries	industry	NOUN
ftr-337	2468	11	-	-	PUNCT
ftr-337	2468	12	state	state	NOUN
ftr-337	2468	13	and	and	CCONJ
ftr-337	2468	14	local	local	ADJ
ftr-337	2468	15	location	location	NOUN
ftr-337	2468	16	tax	tax	NOUN
ftr-337	2468	17	incentives	incentive	NOUN
ftr-337	2468	18	,	,	PUNCT
ftr-337	2468	19	lmsb-04	lmsb-04	PROPN
ftr-337	2468	20	-	-	PUNCT
ftr-337	2468	21	0408	0408	NUM
ftr-337	2468	22	-	-	SYM
ftr-337	2468	23	023	023	NUM
ftr-337	2468	24	(	(	PUNCT
ftr-337	2468	25	may	may	PROPN
ftr-337	2468	26	23	23	NUM
ftr-337	2468	27	,	,	PUNCT
ftr-337	2468	28	1008	1008	NUM
ftr-337	2468	29	)	)	PUNCT
ftr-337	2468	30	.	.	PUNCT
ftr-337	2469	1	see	see	VERB
ftr-337	2469	2	also	also	ADV
ftr-337	2469	3	,	,	PUNCT
ftr-337	2469	4	i.r.s	i.r.s	PROPN
ftr-337	2469	5	.	.	PROPN
ftr-337	2469	6	,	,	PUNCT
ftr-337	2469	7	coordinated	coordinate	VERB
ftr-337	2469	8	issue	issue	NOUN
ftr-337	2469	9	paper	paper	NOUN
ftr-337	2469	10	all	all	DET
ftr-337	2469	11	industries	industry	NOUN
ftr-337	2469	12	-	-	PUNCT
ftr-337	2469	13	exclusion	exclusion	NOUN
ftr-337	2469	14	of	of	ADP
ftr-337	2469	15	income	income	NOUN
ftr-337	2469	16	:	:	PUNCT
ftr-337	2469	17	noncorporate	noncorporate	ADJ
ftr-337	2469	18	entities	entity	NOUN
ftr-337	2469	19	and	and	CCONJ
ftr-337	2469	20	contributions	contribution	NOUN
ftr-337	2469	21	to	to	ADP
ftr-337	2469	22	capital	capital	NOUN
ftr-337	2469	23	,	,	PUNCT
ftr-337	2469	24	lmsb04	lmsb04	PROPN
ftr-337	2469	25	-	-	PUNCT
ftr-337	2469	26	1008	1008	NUM
ftr-337	2469	27	-	-	PUNCT
ftr-337	2469	28	051	051	NUM
ftr-337	2469	29	(	(	PUNCT
ftr-337	2469	30	nov	nov	PROPN
ftr-337	2469	31	.	.	PROPN
ftr-337	2469	32	18	18	NUM
ftr-337	2469	33	,	,	PUNCT
ftr-337	2469	34	2008	2008	NUM
ftr-337	2469	35	)	)	PUNCT
ftr-337	2469	36	.	.	PUNCT
ftr-337	2470	1	in	in	ADP
ftr-337	2470	2	this	this	DET
ftr-337	2470	3	coordinated	coordinate	VERB
ftr-337	2470	4	issue	issue	NOUN
ftr-337	2470	5	paper	paper	NOUN
ftr-337	2470	6	,	,	PUNCT
ftr-337	2470	7	the	the	DET
ftr-337	2470	8	irs	irs	PROPN
ftr-337	2470	9	states	state	VERB
ftr-337	2470	10	that	that	SCONJ
ftr-337	2470	11	“	"	PUNCT
ftr-337	2470	12	neither	neither	CCONJ
ftr-337	2470	13	section	section	NOUN
ftr-337	2470	14	118	118	NUM
ftr-337	2470	15	nor	nor	CCONJ
ftr-337	2470	16	any	any	DET
ftr-337	2470	17	common	common	ADJ
ftr-337	2470	18	2012	2012	NUM
ftr-337	2470	19	]	]	PUNCT
ftr-337	2470	20	monetization	monetization	NOUN
ftr-337	2470	21	of	of	ADP
ftr-337	2470	22	business	business	NOUN
ftr-337	2470	23	tax	tax	NOUN
ftr-337	2470	24	credits	credit	NOUN
ftr-337	2470	25	729	729	NUM
ftr-337	2470	26	location	location	NOUN
ftr-337	2470	27	tax	tax	NOUN
ftr-337	2470	28	incentives	incentive	NOUN
ftr-337	2470	29	(	(	PUNCT
ftr-337	2470	30	rate	rate	NOUN
ftr-337	2470	31	reductions	reduction	NOUN
ftr-337	2470	32	,	,	PUNCT
ftr-337	2470	33	abatements	abatement	NOUN
ftr-337	2470	34	,	,	PUNCT
ftr-337	2470	35	property	property	NOUN
ftr-337	2470	36	tax	tax	NOUN
ftr-337	2470	37	reductions	reduction	NOUN
ftr-337	2470	38	,	,	PUNCT
ftr-337	2470	39	and	and	CCONJ
ftr-337	2470	40	other	other	ADJ
ftr-337	2470	41	incentives	incentive	NOUN
ftr-337	2470	42	,	,	PUNCT
ftr-337	2470	43	as	as	ADV
ftr-337	2470	44	well	well	ADV
ftr-337	2470	45	as	as	ADP
ftr-337	2470	46	tax	tax	NOUN
ftr-337	2470	47	credits	credit	NOUN
ftr-337	2470	48	)	)	PUNCT
ftr-337	2470	49	in	in	ADP
ftr-337	2470	50	reaction	reaction	NOUN
ftr-337	2470	51	to	to	ADP
ftr-337	2470	52	the	the	DET
ftr-337	2470	53	practice	practice	NOUN
ftr-337	2470	54	of	of	ADP
ftr-337	2470	55	certain	certain	ADJ
ftr-337	2470	56	corporate	corporate	ADJ
ftr-337	2470	57	taxpayers	taxpayer	NOUN
ftr-337	2470	58	of	of	ADP
ftr-337	2470	59	treating	treat	VERB
ftr-337	2470	60	the	the	DET
ftr-337	2470	61	incentive	incentive	NOUN
ftr-337	2470	62	as	as	ADP
ftr-337	2470	63	income	income	NOUN
ftr-337	2470	64	excludable	excludable	ADJ
ftr-337	2470	65	under	under	ADP
ftr-337	2470	66	section	section	NOUN
ftr-337	2470	67	118	118	NUM
ftr-337	2470	68	(	(	PUNCT
ftr-337	2470	69	albeit	albeit	SCONJ
ftr-337	2470	70	triggering	trigger	VERB
ftr-337	2470	71	a	a	DET
ftr-337	2470	72	basis	basis	NOUN
ftr-337	2470	73	reduction	reduction	NOUN
ftr-337	2470	74	under	under	ADP
ftr-337	2470	75	section	section	NOUN
ftr-337	2470	76	362(c	362(c	PROPN
ftr-337	2470	77	)	)	PUNCT
ftr-337	2470	78	)	)	PUNCT
ftr-337	2470	79	while	while	SCONJ
ftr-337	2470	80	claiming	claim	VERB
ftr-337	2470	81	a	a	DET
ftr-337	2470	82	federal	federal	ADJ
ftr-337	2470	83	tax	tax	NOUN
ftr-337	2470	84	deduction	deduction	NOUN
ftr-337	2470	85	for	for	ADP
ftr-337	2470	86	the	the	DET
ftr-337	2470	87	full	full	ADJ
ftr-337	2470	88	,	,	PUNCT
ftr-337	2470	89	unabated	unabated	ADJ
ftr-337	2470	90	tax	tax	NOUN
ftr-337	2470	91	applicable	applicable	ADJ
ftr-337	2470	92	in	in	ADP
ftr-337	2470	93	the	the	DET
ftr-337	2470	94	absence	absence	NOUN
ftr-337	2470	95	of	of	ADP
ftr-337	2470	96	the	the	DET
ftr-337	2470	97	incentive	incentive	NOUN
ftr-337	2470	98	.	.	PUNCT
ftr-337	2471	1	the	the	DET
ftr-337	2471	2	position	position	NOUN
ftr-337	2471	3	paper	paper	NOUN
ftr-337	2471	4	concludes	conclude	VERB
ftr-337	2471	5	that	that	SCONJ
ftr-337	2471	6	(	(	PUNCT
ftr-337	2471	7	1	1	X
ftr-337	2471	8	)	)	PUNCT
ftr-337	2471	9	a	a	DET
ftr-337	2471	10	state	state	NOUN
ftr-337	2471	11	or	or	CCONJ
ftr-337	2471	12	local	local	ADJ
ftr-337	2471	13	location	location	NOUN
ftr-337	2471	14	or	or	CCONJ
ftr-337	2471	15	similar	similar	ADJ
ftr-337	2471	16	tax	tax	NOUN
ftr-337	2471	17	incentive	incentive	NOUN
ftr-337	2471	18	is	be	AUX
ftr-337	2471	19	not	not	PART
ftr-337	2471	20	income	income	NOUN
ftr-337	2471	21	under	under	ADP
ftr-337	2471	22	section	section	NOUN
ftr-337	2471	23	61	61	NUM
ftr-337	2471	24	;	;	PUNCT
ftr-337	2471	25	(	(	PUNCT
ftr-337	2471	26	2	2	X
ftr-337	2471	27	)	)	PUNCT
ftr-337	2471	28	even	even	ADV
ftr-337	2471	29	if	if	SCONJ
ftr-337	2471	30	it	it	PRON
ftr-337	2471	31	is	be	AUX
ftr-337	2471	32	,	,	PUNCT
ftr-337	2471	33	it	it	PRON
ftr-337	2471	34	would	would	AUX
ftr-337	2471	35	generally	generally	ADV
ftr-337	2471	36	not	not	PART
ftr-337	2471	37	be	be	AUX
ftr-337	2471	38	excludible	excludible	ADJ
ftr-337	2471	39	from	from	ADP
ftr-337	2471	40	income	income	NOUN
ftr-337	2471	41	as	as	ADP
ftr-337	2471	42	a	a	DET
ftr-337	2471	43	non	non	ADJ
ftr-337	2471	44	-	-	ADJ
ftr-337	2471	45	shareholder	shareholder	ADJ
ftr-337	2471	46	contribution	contribution	NOUN
ftr-337	2471	47	to	to	ADP
ftr-337	2471	48	capital	capital	NOUN
ftr-337	2471	49	under	under	ADP
ftr-337	2471	50	section	section	NOUN
ftr-337	2471	51	118(a	118(a	PROPN
ftr-337	2471	52	)	)	PUNCT
ftr-337	2471	53	;	;	PUNCT
ftr-337	2471	54	and	and	CCONJ
ftr-337	2471	55	(	(	PUNCT
ftr-337	2471	56	3	3	X
ftr-337	2471	57	)	)	PUNCT
ftr-337	2471	58	a	a	DET
ftr-337	2471	59	location	location	NOUN
ftr-337	2471	60	tax	tax	NOUN
ftr-337	2471	61	incentive	incentive	NOUN
ftr-337	2471	62	is	be	AUX
ftr-337	2471	63	not	not	PART
ftr-337	2471	64	deductible	deductible	ADJ
ftr-337	2471	65	as	as	ADP
ftr-337	2471	66	tax	tax	NOUN
ftr-337	2471	67	paid	pay	VERB
ftr-337	2471	68	or	or	CCONJ
ftr-337	2471	69	accrued	accrue	VERB
ftr-337	2471	70	in	in	ADP
ftr-337	2471	71	the	the	DET
ftr-337	2471	72	taxable	taxable	ADJ
ftr-337	2471	73	year	year	NOUN
ftr-337	2471	74	under	under	ADP
ftr-337	2471	75	section	section	NOUN
ftr-337	2471	76	164	164	NUM
ftr-337	2471	77	(	(	PUNCT
ftr-337	2471	78	to	to	ADP
ftr-337	2471	79	the	the	DET
ftr-337	2471	80	contrary	contrary	NOUN
ftr-337	2471	81	,	,	PUNCT
ftr-337	2471	82	the	the	DET
ftr-337	2471	83	tax	tax	NOUN
ftr-337	2471	84	incentive	incentive	NOUN
ftr-337	2471	85	simply	simply	ADV
ftr-337	2471	86	reduces	reduce	VERB
ftr-337	2471	87	the	the	DET
ftr-337	2471	88	taxpayer	taxpayer	NOUN
ftr-337	2471	89	’s	’s	PART
ftr-337	2471	90	state	state	NOUN
ftr-337	2471	91	and	and	CCONJ
ftr-337	2471	92	local	local	ADJ
ftr-337	2471	93	tax	tax	NOUN
ftr-337	2471	94	obligations	obligation	NOUN
ftr-337	2471	95	)	)	PUNCT
ftr-337	2471	96	.	.	PUNCT
ftr-337	2472	1	the	the	DET
ftr-337	2472	2	position	position	NOUN
ftr-337	2472	3	paper	paper	NOUN
ftr-337	2472	4	relies	rely	VERB
ftr-337	2472	5	on	on	ADP
ftr-337	2472	6	revenue	revenue	NOUN
ftr-337	2472	7	ruling	rule	VERB
ftr-337	2472	8	79	79	NUM
ftr-337	2472	9	-	-	SYM
ftr-337	2472	10	315	315	NUM
ftr-337	2472	11	and	and	CCONJ
ftr-337	2472	12	snyder	snyder	NOUN
ftr-337	2472	13	,	,	PUNCT
ftr-337	2472	14	both	both	PRON
ftr-337	2472	15	discussed	discuss	VERB
ftr-337	2472	16	above	above	ADV
ftr-337	2472	17	,	,	PUNCT
ftr-337	2472	18	among	among	ADP
ftr-337	2472	19	other	other	ADJ
ftr-337	2472	20	authorities	authority	NOUN
ftr-337	2472	21	.	.	PUNCT
ftr-337	2473	1	the	the	DET
ftr-337	2473	2	position	position	NOUN
ftr-337	2473	3	paper	paper	NOUN
ftr-337	2473	4	expressly	expressly	ADV
ftr-337	2473	5	does	do	AUX
ftr-337	2473	6	not	not	PART
ftr-337	2473	7	address	address	VERB
ftr-337	2473	8	“	"	PUNCT
ftr-337	2473	9	the	the	DET
ftr-337	2473	10	correct	correct	ADJ
ftr-337	2473	11	federal	federal	ADJ
ftr-337	2473	12	tax	tax	NOUN
ftr-337	2473	13	treatment	treatment	NOUN
ftr-337	2473	14	of	of	ADP
ftr-337	2473	15	state	state	NOUN
ftr-337	2473	16	or	or	CCONJ
ftr-337	2473	17	local	local	ADJ
ftr-337	2473	18	refundable	refundable	ADJ
ftr-337	2473	19	credits	credit	NOUN
ftr-337	2473	20	,	,	PUNCT
ftr-337	2473	21	transferable	transferable	ADJ
ftr-337	2473	22	credits	credit	NOUN
ftr-337	2473	23	(	(	PUNCT
ftr-337	2473	24	including	include	VERB
ftr-337	2473	25	nominally	nominally	ADV
ftr-337	2473	26	nontransferable	nontransferable	ADJ
ftr-337	2473	27	credits	credit	NOUN
ftr-337	2473	28	that	that	PRON
ftr-337	2473	29	are	be	AUX
ftr-337	2473	30	treated	treat	VERB
ftr-337	2473	31	for	for	ADP
ftr-337	2473	32	federal	federal	ADJ
ftr-337	2473	33	tax	tax	NOUN
ftr-337	2473	34	purposes	purpose	NOUN
ftr-337	2473	35	as	as	ADP
ftr-337	2473	36	transferable	transferable	ADJ
ftr-337	2473	37	,	,	PUNCT
ftr-337	2473	38	under	under	ADP
ftr-337	2473	39	the	the	DET
ftr-337	2473	40	virginia	virginia	PROPN
ftr-337	2473	41	historic	historic	ADJ
ftr-337	2473	42	tax	tax	NOUN
ftr-337	2473	43	credit	credit	NOUN
ftr-337	2473	44	cca	cca	NOUN
ftr-337	2473	45	discussed	discuss	VERB
ftr-337	2473	46	above	above	ADV
ftr-337	2473	47	)	)	PUNCT
ftr-337	2473	48	or	or	CCONJ
ftr-337	2473	49	tax	tax	NOUN
ftr-337	2473	50	benefits	benefit	NOUN
ftr-337	2473	51	provided	provide	VERB
ftr-337	2473	52	in	in	ADP
ftr-337	2473	53	return	return	NOUN
ftr-337	2473	54	for	for	ADP
ftr-337	2473	55	specific	specific	ADJ
ftr-337	2473	56	consideration	consideration	NOUN
ftr-337	2473	57	,	,	PUNCT
ftr-337	2473	58	such	such	ADJ
ftr-337	2473	59	as	as	ADP
ftr-337	2473	60	services	service	NOUN
ftr-337	2473	61	,	,	PUNCT
ftr-337	2473	62	property	property	NOUN
ftr-337	2473	63	or	or	CCONJ
ftr-337	2473	64	the	the	DET
ftr-337	2473	65	use	use	NOUN
ftr-337	2473	66	of	of	ADP
ftr-337	2473	67	property	property	NOUN
ftr-337	2473	68	.	.	PUNCT
ftr-337	2473	69	”	"	PUNCT
ftr-337	2474	1	373	373	NUM
ftr-337	2474	2	lafa	lafa	NOUN
ftr-337	2474	3	20085201f	20085201f	NUM
ftr-337	2474	4	374	374	NUM
ftr-337	2474	5	—	—	PUNCT
ftr-337	2474	6	treatment	treatment	NOUN
ftr-337	2474	7	of	of	ADP
ftr-337	2474	8	recipient	recipient	NOUN
ftr-337	2474	9	.	.	PUNCT
ftr-337	2475	1	a	a	DET
ftr-337	2475	2	2008	2008	NUM
ftr-337	2475	3	memorandum	memorandum	NOUN
ftr-337	2475	4	issued	issue	VERB
ftr-337	2475	5	by	by	ADP
ftr-337	2475	6	associate	associate	ADJ
ftr-337	2475	7	area	area	NOUN
ftr-337	2475	8	counsel	counsel	NOUN
ftr-337	2475	9	in	in	ADP
ftr-337	2475	10	detroit	detroit	PROPN
ftr-337	2475	11	addresses	address	NOUN
ftr-337	2475	12	michigan	michigan	PROPN
ftr-337	2475	13	economic	economic	ADJ
ftr-337	2475	14	growth	growth	NOUN
ftr-337	2475	15	authority	authority	NOUN
ftr-337	2475	16	(	(	PUNCT
ftr-337	2475	17	“	"	PUNCT
ftr-337	2475	18	mega	mega	ADJ
ftr-337	2475	19	”	"	PUNCT
ftr-337	2475	20	)	)	PUNCT
ftr-337	2475	21	credits	credit	NOUN
ftr-337	2475	22	.	.	PUNCT
ftr-337	2476	1	eligibility	eligibility	NOUN
ftr-337	2476	2	for	for	ADP
ftr-337	2476	3	the	the	DET
ftr-337	2476	4	credits	credit	NOUN
ftr-337	2476	5	was	be	AUX
ftr-337	2476	6	tied	tie	VERB
ftr-337	2476	7	to	to	ADP
ftr-337	2476	8	the	the	DET
ftr-337	2476	9	creation	creation	NOUN
ftr-337	2476	10	of	of	ADP
ftr-337	2476	11	“	"	PUNCT
ftr-337	2476	12	qualified	qualified	ADJ
ftr-337	2476	13	new	new	ADJ
ftr-337	2476	14	jobs	job	NOUN
ftr-337	2476	15	.	.	PUNCT
ftr-337	2476	16	”	"	PUNCT
ftr-337	2477	1	the	the	DET
ftr-337	2477	2	credits	credit	NOUN
ftr-337	2477	3	were	be	AUX
ftr-337	2477	4	non	non	ADJ
ftr-337	2477	5	-	-	ADJ
ftr-337	2477	6	transferable	transferable	ADJ
ftr-337	2477	7	but	but	CCONJ
ftr-337	2477	8	were	be	AUX
ftr-337	2477	9	refundable	refundable	ADJ
ftr-337	2477	10	.	.	PUNCT
ftr-337	2478	1	the	the	DET
ftr-337	2478	2	memorandum	memorandum	NOUN
ftr-337	2478	3	concludes	conclude	VERB
ftr-337	2478	4	that	that	SCONJ
ftr-337	2478	5	“	"	PUNCT
ftr-337	2478	6	refundability	refundability	NOUN
ftr-337	2478	7	,	,	PUNCT
ftr-337	2478	8	by	by	ADP
ftr-337	2478	9	itself	itself	PRON
ftr-337	2478	10	,	,	PUNCT
ftr-337	2478	11	does	do	AUX
ftr-337	2478	12	not	not	PART
ftr-337	2478	13	cause	cause	VERB
ftr-337	2478	14	the	the	DET
ftr-337	2478	15	entire	entire	ADJ
ftr-337	2478	16	credit	credit	NOUN
ftr-337	2478	17	to	to	PART
ftr-337	2478	18	be	be	AUX
ftr-337	2478	19	treated	treat	VERB
ftr-337	2478	20	as	as	ADP
ftr-337	2478	21	a	a	DET
ftr-337	2478	22	payment	payment	NOUN
ftr-337	2478	23	from	from	ADP
ftr-337	2478	24	the	the	DET
ftr-337	2478	25	state	state	NOUN
ftr-337	2478	26	.	.	PUNCT
ftr-337	2478	27	”	"	PUNCT
ftr-337	2479	1	375	375	NUM
ftr-337	2479	2	rather	rather	ADV
ftr-337	2479	3	the	the	DET
ftr-337	2479	4	credit	credit	NOUN
ftr-337	2479	5	is	be	AUX
ftr-337	2479	6	includable	includable	ADJ
ftr-337	2479	7	in	in	ADP
ftr-337	2479	8	gross	gross	ADJ
ftr-337	2479	9	income	income	NOUN
ftr-337	2479	10	to	to	ADP
ftr-337	2479	11	the	the	DET
ftr-337	2479	12	extent	extent	NOUN
ftr-337	2479	13	it	it	PRON
ftr-337	2479	14	exceeds	exceed	VERB
ftr-337	2479	15	the	the	DET
ftr-337	2479	16	taxpayer	taxpayer	NOUN
ftr-337	2479	17	’s	’s	PART
ftr-337	2479	18	tax	tax	NOUN
ftr-337	2479	19	liability	liability	NOUN
ftr-337	2479	20	and	and	CCONJ
ftr-337	2479	21	is	be	AUX
ftr-337	2479	22	made	make	VERB
ftr-337	2479	23	available	available	ADJ
ftr-337	2479	24	to	to	ADP
ftr-337	2479	25	the	the	DET
ftr-337	2479	26	taxpayer	taxpayer	NOUN
ftr-337	2479	27	as	as	ADP
ftr-337	2479	28	a	a	DET
ftr-337	2479	29	cash	cash	NOUN
ftr-337	2479	30	payment	payment	NOUN
ftr-337	2479	31	,	,	PUNCT
ftr-337	2479	32	and	and	CCONJ
ftr-337	2479	33	otherwise	otherwise	ADV
ftr-337	2479	34	is	be	AUX
ftr-337	2479	35	a	a	DET
ftr-337	2479	36	reduction	reduction	NOUN
ftr-337	2479	37	in	in	ADP
ftr-337	2479	38	the	the	DET
ftr-337	2479	39	amount	amount	NOUN
ftr-337	2479	40	of	of	ADP
ftr-337	2479	41	state	state	NOUN
ftr-337	2479	42	tax	tax	NOUN
ftr-337	2479	43	expense	expense	NOUN
ftr-337	2479	44	(	(	PUNCT
ftr-337	2479	45	and	and	CCONJ
ftr-337	2479	46	in	in	ADP
ftr-337	2479	47	the	the	DET
ftr-337	2479	48	amount	amount	NOUN
ftr-337	2479	49	allowable	allowable	ADJ
ftr-337	2479	50	as	as	ADP
ftr-337	2479	51	a	a	DET
ftr-337	2479	52	deduction	deduction	NOUN
ftr-337	2479	53	under	under	ADP
ftr-337	2479	54	section	section	NOUN
ftr-337	2479	55	164	164	NUM
ftr-337	2479	56	)	)	PUNCT
ftr-337	2479	57	.	.	PUNCT
ftr-337	2480	1	the	the	DET
ftr-337	2480	2	memorandum	memorandum	NOUN
ftr-337	2480	3	further	far	ADV
ftr-337	2480	4	concludes	conclude	VERB
ftr-337	2480	5	that	that	SCONJ
ftr-337	2480	6	credit	credit	NOUN
ftr-337	2480	7	refunds	refund	NOUN
ftr-337	2480	8	includible	includible	ADJ
ftr-337	2480	9	in	in	ADP
ftr-337	2480	10	income	income	NOUN
ftr-337	2480	11	do	do	AUX
ftr-337	2480	12	not	not	PART
ftr-337	2480	13	qualify	qualify	VERB
ftr-337	2480	14	as	as	ADP
ftr-337	2480	15	a	a	DET
ftr-337	2480	16	non	non	ADJ
ftr-337	2480	17	-	-	ADJ
ftr-337	2480	18	shareholder	shareholder	ADJ
ftr-337	2480	19	contribution	contribution	NOUN
ftr-337	2480	20	to	to	ADP
ftr-337	2480	21	capital	capital	NOUN
ftr-337	2480	22	under	under	ADP
ftr-337	2480	23	section	section	NOUN
ftr-337	2480	24	118	118	NUM
ftr-337	2480	25	,	,	PUNCT
ftr-337	2480	26	among	among	ADP
ftr-337	2480	27	other	other	ADJ
ftr-337	2480	28	reasons	reason	NOUN
ftr-337	2480	29	because	because	SCONJ
ftr-337	2480	30	the	the	DET
ftr-337	2480	31	intent	intent	NOUN
ftr-337	2480	32	of	of	ADP
ftr-337	2480	33	the	the	DET
ftr-337	2480	34	state	state	NOUN
ftr-337	2480	35	in	in	ADP
ftr-337	2480	36	granting	grant	VERB
ftr-337	2480	37	the	the	DET
ftr-337	2480	38	credit	credit	NOUN
ftr-337	2480	39	is	be	AUX
ftr-337	2480	40	to	to	PART
ftr-337	2480	41	subsidize	subsidize	VERB
ftr-337	2480	42	operating	operating	NOUN
ftr-337	2480	43	expenses	expense	NOUN
ftr-337	2480	44	,	,	PUNCT
ftr-337	2480	45	not	not	PART
ftr-337	2480	46	capital	capital	NOUN
ftr-337	2480	47	formation	formation	NOUN
ftr-337	2480	48	.	.	PUNCT
ftr-337	2481	1	cca	cca	PROPN
ftr-337	2481	2	201147024	201147024	NUM
ftr-337	2481	3	376	376	NUM
ftr-337	2481	4	—	—	PUNCT
ftr-337	2481	5	treatment	treatment	NOUN
ftr-337	2481	6	of	of	ADP
ftr-337	2481	7	recipient	recipient	NOUN
ftr-337	2481	8	/	/	SYM
ftr-337	2481	9	seller	seller	NOUN
ftr-337	2481	10	and	and	CCONJ
ftr-337	2481	11	purchaser	purchaser	NOUN
ftr-337	2481	12	.	.	PUNCT
ftr-337	2482	1	cca	cca	PROPN
ftr-337	2482	2	201147024	201147024	NUM
ftr-337	2482	3	addresses	address	NOUN
ftr-337	2482	4	questions	question	NOUN
ftr-337	2482	5	arising	arise	VERB
ftr-337	2482	6	with	with	ADP
ftr-337	2482	7	respect	respect	NOUN
ftr-337	2482	8	to	to	ADP
ftr-337	2482	9	the	the	DET
ftr-337	2482	10	receipt	receipt	NOUN
ftr-337	2482	11	and	and	CCONJ
ftr-337	2482	12	law	law	NOUN
ftr-337	2482	13	contribution	contribution	NOUN
ftr-337	2482	14	to	to	ADP
ftr-337	2482	15	capital	capital	NOUN
ftr-337	2482	16	doctrine	doctrine	NOUN
ftr-337	2482	17	permits	permit	VERB
ftr-337	2482	18	the	the	DET
ftr-337	2482	19	exclusion	exclusion	NOUN
ftr-337	2482	20	from	from	ADP
ftr-337	2482	21	gross	gross	ADJ
ftr-337	2482	22	income	income	NOUN
ftr-337	2482	23	of	of	ADP
ftr-337	2482	24	amounts	amount	NOUN
ftr-337	2482	25	paid	pay	VERB
ftr-337	2482	26	to	to	ADP
ftr-337	2482	27	non	non	ADJ
ftr-337	2482	28	-	-	ADJ
ftr-337	2482	29	corporate	corporate	ADJ
ftr-337	2482	30	entities	entity	NOUN
ftr-337	2482	31	by	by	ADP
ftr-337	2482	32	a	a	DET
ftr-337	2482	33	non	non	ADJ
ftr-337	2482	34	-	-	NOUN
ftr-337	2482	35	owner	owner	NOUN
ftr-337	2482	36	.	.	PUNCT
ftr-337	2482	37	”	"	PUNCT
ftr-337	2483	1	373	373	NUM
ftr-337	2483	2	.	.	PUNCT
ftr-337	2483	3	i.r.s	i.r.s	PROPN
ftr-337	2483	4	.	.	PROPN
ftr-337	2483	5	,	,	PUNCT
ftr-337	2483	6	coordinated	coordinate	VERB
ftr-337	2483	7	issue	issue	NOUN
ftr-337	2483	8	paper	paper	NOUN
ftr-337	2483	9	all	all	DET
ftr-337	2483	10	industries	industry	NOUN
ftr-337	2483	11	-	-	PUNCT
ftr-337	2483	12	state	state	NOUN
ftr-337	2483	13	and	and	CCONJ
ftr-337	2483	14	local	local	ADJ
ftr-337	2483	15	location	location	NOUN
ftr-337	2483	16	tax	tax	NOUN
ftr-337	2483	17	incentives	incentive	NOUN
ftr-337	2483	18	,	,	PUNCT
ftr-337	2483	19	lm5b-04	lm5b-04	PROPN
ftr-337	2483	20	-	-	PUNCT
ftr-337	2483	21	0408	0408	NUM
ftr-337	2483	22	-	-	PUNCT
ftr-337	2483	23	023	023	NUM
ftr-337	2483	24	,	,	PUNCT
ftr-337	2483	25	(	(	PUNCT
ftr-337	2483	26	may	may	PROPN
ftr-337	2483	27	23	23	NUM
ftr-337	2483	28	,	,	PUNCT
ftr-337	2483	29	2008	2008	NUM
ftr-337	2483	30	)	)	PUNCT
ftr-337	2483	31	.	.	PUNCT
ftr-337	2484	1	374	374	NUM
ftr-337	2484	2	.	.	PUNCT
ftr-337	2484	3	i.r.s	i.r.s	PROPN
ftr-337	2484	4	.	.	PROPN
ftr-337	2484	5	,	,	PUNCT
ftr-337	2484	6	legal	legal	PROPN
ftr-337	2484	7	adv	adv	PROPN
ftr-337	2484	8	.	.	PROPN
ftr-337	2484	9	issued	issue	VERB
ftr-337	2484	10	by	by	ADP
ftr-337	2484	11	field	field	NOUN
ftr-337	2484	12	attorneys	attorney	NOUN
ftr-337	2484	13	,	,	PUNCT
ftr-337	2484	14	2008	2008	NUM
ftr-337	2484	15	-	-	SYM
ftr-337	2484	16	52	52	NUM
ftr-337	2484	17	-	-	PUNCT
ftr-337	2484	18	01f	01f	NOUN
ftr-337	2484	19	(	(	PUNCT
ftr-337	2484	20	nov	nov	PROPN
ftr-337	2484	21	.	.	PROPN
ftr-337	2484	22	26	26	NUM
ftr-337	2484	23	,	,	PUNCT
ftr-337	2484	24	2008	2008	NUM
ftr-337	2484	25	)	)	PUNCT
ftr-337	2484	26	.	.	PUNCT
ftr-337	2485	1	375	375	NUM
ftr-337	2485	2	.	.	PUNCT
ftr-337	2486	1	i	i	PRON
ftr-337	2486	2	d.	d.	PROPN
ftr-337	2486	3	376	376	NUM
ftr-337	2486	4	.	.	PUNCT
ftr-337	2487	1	i.r.s	i.r.s	PROPN
ftr-337	2487	2	.	.	PUNCT
ftr-337	2488	1	chief	chief	ADJ
ftr-337	2488	2	couns	coun	NOUN
ftr-337	2488	3	.	.	PUNCT
ftr-337	2489	1	adv	adv	PROPN
ftr-337	2489	2	.	.	PUNCT
ftr-337	2490	1	2011	2011	NUM
ftr-337	2490	2	-	-	SYM
ftr-337	2490	3	47	47	NUM
ftr-337	2490	4	-	-	PUNCT
ftr-337	2490	5	024	024	NUM
ftr-337	2490	6	(	(	PUNCT
ftr-337	2490	7	nov	nov	PROPN
ftr-337	2490	8	.	.	PROPN
ftr-337	2490	9	25	25	NUM
ftr-337	2490	10	,	,	PUNCT
ftr-337	2490	11	2011	2011	NUM
ftr-337	2490	12	)	)	PUNCT
ftr-337	2490	13	.	.	PUNCT
ftr-337	2491	1	730	730	NUM
ftr-337	2491	2	florida	florida	PROPN
ftr-337	2491	3	tax	tax	NOUN
ftr-337	2491	4	review	review	NOUN
ftr-337	2491	5	[	[	X
ftr-337	2491	6	vol.12:9	vol.12:9	NOUN
ftr-337	2491	7	transfer	transfer	NOUN
ftr-337	2491	8	of	of	ADP
ftr-337	2491	9	various	various	ADJ
ftr-337	2491	10	non	non	ADJ
ftr-337	2491	11	-	-	ADJ
ftr-337	2491	12	refundable	refundable	ADJ
ftr-337	2491	13	,	,	PUNCT
ftr-337	2491	14	transferable	transferable	ADJ
ftr-337	2491	15	massachusetts	massachusetts	PROPN
ftr-337	2491	16	tax	tax	NOUN
ftr-337	2491	17	credits	credit	NOUN
ftr-337	2491	18	,	,	PUNCT
ftr-337	2491	19	including	include	VERB
ftr-337	2491	20	(	(	PUNCT
ftr-337	2491	21	among	among	ADP
ftr-337	2491	22	others	other	NOUN
ftr-337	2491	23	)	)	PUNCT
ftr-337	2491	24	the	the	DET
ftr-337	2491	25	massachusetts	massachusetts	PROPN
ftr-337	2491	26	historic	historic	PROPN
ftr-337	2491	27	rehabilitation	rehabilitation	NOUN
ftr-337	2491	28	tax	tax	NOUN
ftr-337	2491	29	credit	credit	NOUN
ftr-337	2491	30	and	and	CCONJ
ftr-337	2491	31	lihtc	lihtc	NOUN
ftr-337	2491	32	.	.	PUNCT
ftr-337	2492	1	377	377	NUM
ftr-337	2492	2	consistent	consistent	ADJ
ftr-337	2492	3	with	with	ADP
ftr-337	2492	4	earlier	early	ADJ
ftr-337	2492	5	rulings	ruling	NOUN
ftr-337	2492	6	,	,	PUNCT
ftr-337	2492	7	including	include	VERB
ftr-337	2492	8	cca	cca	PROPN
ftr-337	2492	9	200211042	200211042	NUM
ftr-337	2492	10	,	,	PUNCT
ftr-337	2492	11	it	it	PRON
ftr-337	2492	12	concludes	conclude	VERB
ftr-337	2492	13	that	that	SCONJ
ftr-337	2492	14	the	the	DET
ftr-337	2492	15	taxpayer	taxpayer	NOUN
ftr-337	2492	16	receiving	receive	VERB
ftr-337	2492	17	the	the	DET
ftr-337	2492	18	tax	tax	NOUN
ftr-337	2492	19	credit	credit	NOUN
ftr-337	2492	20	should	should	AUX
ftr-337	2492	21	not	not	PART
ftr-337	2492	22	be	be	AUX
ftr-337	2492	23	viewed	view	VERB
ftr-337	2492	24	as	as	ADP
ftr-337	2492	25	having	having	AUX
ftr-337	2492	26	received	receive	VERB
ftr-337	2492	27	property	property	NOUN
ftr-337	2492	28	in	in	ADP
ftr-337	2492	29	a	a	DET
ftr-337	2492	30	realization	realization	NOUN
ftr-337	2492	31	event	event	NOUN
ftr-337	2492	32	resulting	result	VERB
ftr-337	2492	33	in	in	ADP
ftr-337	2492	34	a	a	DET
ftr-337	2492	35	section	section	NOUN
ftr-337	2492	36	61	61	NUM
ftr-337	2492	37	income	income	NOUN
ftr-337	2492	38	inclusion	inclusion	NOUN
ftr-337	2492	39	,	,	PUNCT
ftr-337	2492	40	notwithstanding	notwithstanding	ADP
ftr-337	2492	41	a	a	DET
ftr-337	2492	42	right	right	NOUN
ftr-337	2492	43	to	to	PART
ftr-337	2492	44	transfer	transfer	VERB
ftr-337	2492	45	the	the	DET
ftr-337	2492	46	credit	credit	NOUN
ftr-337	2492	47	.	.	PUNCT
ftr-337	2493	1	further	far	ADV
ftr-337	2493	2	,	,	PUNCT
ftr-337	2493	3	it	it	PRON
ftr-337	2493	4	concludes	conclude	VERB
ftr-337	2493	5	that	that	SCONJ
ftr-337	2493	6	a	a	DET
ftr-337	2493	7	transfer	transfer	NOUN
ftr-337	2493	8	of	of	ADP
ftr-337	2493	9	the	the	DET
ftr-337	2493	10	credit	credit	NOUN
ftr-337	2493	11	to	to	ADP
ftr-337	2493	12	another	another	DET
ftr-337	2493	13	taxpayer	taxpayer	NOUN
ftr-337	2493	14	for	for	ADP
ftr-337	2493	15	return	return	NOUN
ftr-337	2493	16	consideration	consideration	NOUN
ftr-337	2493	17	is	be	AUX
ftr-337	2493	18	a	a	DET
ftr-337	2493	19	sale	sale	NOUN
ftr-337	2493	20	,	,	PUNCT
ftr-337	2493	21	that	that	SCONJ
ftr-337	2493	22	the	the	DET
ftr-337	2493	23	original	original	ADJ
ftr-337	2493	24	recipient	recipient	NOUN
ftr-337	2493	25	of	of	ADP
ftr-337	2493	26	the	the	DET
ftr-337	2493	27	credit	credit	NOUN
ftr-337	2493	28	has	have	VERB
ftr-337	2493	29	no	no	DET
ftr-337	2493	30	tax	tax	NOUN
ftr-337	2493	31	cost	cost	NOUN
ftr-337	2493	32	basis	basis	NOUN
ftr-337	2493	33	in	in	ADP
ftr-337	2493	34	the	the	DET
ftr-337	2493	35	credit	credit	NOUN
ftr-337	2493	36	and	and	CCONJ
ftr-337	2493	37	that	that	SCONJ
ftr-337	2493	38	therefore	therefore	ADV
ftr-337	2493	39	the	the	DET
ftr-337	2493	40	gross	gross	ADJ
ftr-337	2493	41	proceeds	proceed	NOUN
ftr-337	2493	42	of	of	ADP
ftr-337	2493	43	the	the	DET
ftr-337	2493	44	sale	sale	NOUN
ftr-337	2493	45	are	be	AUX
ftr-337	2493	46	includible	includible	ADJ
ftr-337	2493	47	in	in	ADP
ftr-337	2493	48	income	income	NOUN
ftr-337	2493	49	as	as	ADP
ftr-337	2493	50	gain	gain	NOUN
ftr-337	2493	51	on	on	ADP
ftr-337	2493	52	the	the	DET
ftr-337	2493	53	sale	sale	NOUN
ftr-337	2493	54	.	.	PUNCT
ftr-337	2494	1	the	the	DET
ftr-337	2494	2	cca	cca	PROPN
ftr-337	2494	3	departs	depart	VERB
ftr-337	2494	4	from	from	ADP
ftr-337	2494	5	prior	prior	ADJ
ftr-337	2494	6	guidance	guidance	NOUN
ftr-337	2494	7	such	such	ADJ
ftr-337	2494	8	as	as	ADP
ftr-337	2494	9	cca	cca	NOUN
ftr-337	2494	10	200211042	200211042	NUM
ftr-337	2494	11	,	,	PUNCT
ftr-337	2494	12	in	in	ADP
ftr-337	2494	13	light	light	NOUN
ftr-337	2494	14	of	of	ADP
ftr-337	2494	15	the	the	DET
ftr-337	2494	16	decision	decision	NOUN
ftr-337	2494	17	in	in	ADP
ftr-337	2494	18	tempel	tempel	NOUN
ftr-337	2494	19	(	(	PUNCT
ftr-337	2494	20	discussed	discuss	VERB
ftr-337	2494	21	below	below	ADV
ftr-337	2494	22	)	)	PUNCT
ftr-337	2494	23	,	,	PUNCT
ftr-337	2494	24	and	and	CCONJ
ftr-337	2494	25	concludes	conclude	VERB
ftr-337	2494	26	that	that	SCONJ
ftr-337	2494	27	a	a	DET
ftr-337	2494	28	taxpayer	taxpayer	NOUN
ftr-337	2494	29	qualifying	qualify	VERB
ftr-337	2494	30	for	for	ADP
ftr-337	2494	31	one	one	NUM
ftr-337	2494	32	of	of	ADP
ftr-337	2494	33	the	the	DET
ftr-337	2494	34	nonrefundable	nonrefundable	ADJ
ftr-337	2494	35	tax	tax	NOUN
ftr-337	2494	36	credits	credit	NOUN
ftr-337	2494	37	addressed	address	VERB
ftr-337	2494	38	in	in	ADP
ftr-337	2494	39	the	the	DET
ftr-337	2494	40	cca	cca	PROPN
ftr-337	2494	41	generally	generally	ADV
ftr-337	2494	42	would	would	AUX
ftr-337	2494	43	realize	realize	VERB
ftr-337	2494	44	capital	capital	NOUN
ftr-337	2494	45	gain	gain	NOUN
ftr-337	2494	46	on	on	ADP
ftr-337	2494	47	the	the	DET
ftr-337	2494	48	sale	sale	NOUN
ftr-337	2494	49	of	of	ADP
ftr-337	2494	50	the	the	DET
ftr-337	2494	51	credit	credit	NOUN
ftr-337	2494	52	.	.	PUNCT
ftr-337	2495	1	378	378	NUM
ftr-337	2495	2	finally	finally	ADV
ftr-337	2495	3	,	,	PUNCT
ftr-337	2495	4	the	the	DET
ftr-337	2495	5	cca	cca	NOUN
ftr-337	2495	6	concludes	conclude	VERB
ftr-337	2495	7	vis	vis	X
ftr-337	2495	8	-	-	ADJ
ftr-337	2495	9	à	à	X
ftr-337	2495	10	-	-	PUNCT
ftr-337	2495	11	vis	vis	X
ftr-337	2495	12	the	the	DET
ftr-337	2495	13	purchaser	purchaser	NOUN
ftr-337	2495	14	of	of	ADP
ftr-337	2495	15	the	the	DET
ftr-337	2495	16	tax	tax	NOUN
ftr-337	2495	17	credit	credit	NOUN
ftr-337	2495	18	that	that	PRON
ftr-337	2495	19	,	,	PUNCT
ftr-337	2495	20	for	for	ADP
ftr-337	2495	21	federal	federal	ADJ
ftr-337	2495	22	tax	tax	NOUN
ftr-337	2495	23	purposes	purpose	NOUN
ftr-337	2495	24	,	,	PUNCT
ftr-337	2495	25	the	the	DET
ftr-337	2495	26	use	use	NOUN
ftr-337	2495	27	of	of	ADP
ftr-337	2495	28	the	the	DET
ftr-337	2495	29	tax	tax	NOUN
ftr-337	2495	30	credit	credit	NOUN
ftr-337	2495	31	to	to	PART
ftr-337	2495	32	satisfy	satisfy	VERB
ftr-337	2495	33	the	the	DET
ftr-337	2495	34	purchaser	purchaser	NOUN
ftr-337	2495	35	’s	’s	PART
ftr-337	2495	36	state	state	NOUN
ftr-337	2495	37	tax	tax	NOUN
ftr-337	2495	38	liability	liability	NOUN
ftr-337	2495	39	is	be	AUX
ftr-337	2495	40	a	a	DET
ftr-337	2495	41	transfer	transfer	NOUN
ftr-337	2495	42	of	of	ADP
ftr-337	2495	43	property	property	NOUN
ftr-337	2495	44	to	to	ADP
ftr-337	2495	45	the	the	DET
ftr-337	2495	46	state	state	NOUN
ftr-337	2495	47	in	in	ADP
ftr-337	2495	48	satisfaction	satisfaction	NOUN
ftr-337	2495	49	of	of	ADP
ftr-337	2495	50	the	the	DET
ftr-337	2495	51	liability	liability	NOUN
ftr-337	2495	52	,	,	PUNCT
ftr-337	2495	53	not	not	PART
ftr-337	2495	54	a	a	DET
ftr-337	2495	55	reduction	reduction	NOUN
ftr-337	2495	56	in	in	ADP
ftr-337	2495	57	the	the	DET
ftr-337	2495	58	liability	liability	NOUN
ftr-337	2495	59	.	.	PUNCT
ftr-337	2496	1	as	as	ADP
ftr-337	2496	2	a	a	DET
ftr-337	2496	3	result	result	NOUN
ftr-337	2496	4	,	,	PUNCT
ftr-337	2496	5	in	in	ADP
ftr-337	2496	6	the	the	DET
ftr-337	2496	7	year	year	NOUN
ftr-337	2496	8	or	or	CCONJ
ftr-337	2496	9	years	year	NOUN
ftr-337	2496	10	the	the	DET
ftr-337	2496	11	purchaser	purchaser	NOUN
ftr-337	2496	12	applies	apply	VERB
ftr-337	2496	13	the	the	DET
ftr-337	2496	14	tax	tax	NOUN
ftr-337	2496	15	credit	credit	NOUN
ftr-337	2496	16	to	to	PART
ftr-337	2496	17	satisfy	satisfy	VERB
ftr-337	2496	18	its	its	PRON
ftr-337	2496	19	state	state	NOUN
ftr-337	2496	20	tax	tax	NOUN
ftr-337	2496	21	liability	liability	NOUN
ftr-337	2496	22	,	,	PUNCT
ftr-337	2496	23	the	the	DET
ftr-337	2496	24	purchaser	purchaser	NOUN
ftr-337	2496	25	will	will	AUX
ftr-337	2496	26	realize	realize	VERB
ftr-337	2496	27	gain	gain	NOUN
ftr-337	2496	28	or	or	CCONJ
ftr-337	2496	29	loss	loss	NOUN
ftr-337	2496	30	under	under	ADP
ftr-337	2496	31	section	section	NOUN
ftr-337	2496	32	1001	1001	NUM
ftr-337	2496	33	equal	equal	ADJ
ftr-337	2496	34	to	to	ADP
ftr-337	2496	35	the	the	DET
ftr-337	2496	36	difference	difference	NOUN
ftr-337	2496	37	between	between	ADP
ftr-337	2496	38	the	the	DET
ftr-337	2496	39	basis	basis	NOUN
ftr-337	2496	40	of	of	ADP
ftr-337	2496	41	the	the	DET
ftr-337	2496	42	tax	tax	NOUN
ftr-337	2496	43	credit	credit	NOUN
ftr-337	2496	44	and	and	CCONJ
ftr-337	2496	45	the	the	DET
ftr-337	2496	46	amount	amount	NOUN
ftr-337	2496	47	of	of	ADP
ftr-337	2496	48	liability	liability	NOUN
ftr-337	2496	49	satisfied	satisfy	VERB
ftr-337	2496	50	by	by	ADP
ftr-337	2496	51	the	the	DET
ftr-337	2496	52	application	application	NOUN
ftr-337	2496	53	of	of	ADP
ftr-337	2496	54	the	the	DET
ftr-337	2496	55	tax	tax	NOUN
ftr-337	2496	56	credit	credit	NOUN
ftr-337	2496	57	.	.	PUNCT
ftr-337	2497	1	379	379	NUM
ftr-337	2497	2	in	in	ADP
ftr-337	2497	3	addition	addition	NOUN
ftr-337	2497	4	,	,	PUNCT
ftr-337	2497	5	the	the	DET
ftr-337	2497	6	purchaser	purchaser	NOUN
ftr-337	2497	7	will	will	AUX
ftr-337	2497	8	be	be	AUX
ftr-337	2497	9	treated	treat	VERB
ftr-337	2497	10	as	as	ADP
ftr-337	2497	11	having	having	AUX
ftr-337	2497	12	made	make	VERB
ftr-337	2497	13	a	a	DET
ftr-337	2497	14	payment	payment	NOUN
ftr-337	2497	15	of	of	ADP
ftr-337	2497	16	state	state	NOUN
ftr-337	2497	17	tax	tax	NOUN
ftr-337	2497	18	for	for	ADP
ftr-337	2497	19	purposes	purpose	NOUN
ftr-337	2497	20	of	of	ADP
ftr-337	2497	21	section	section	NOUN
ftr-337	2497	22	164(a	164(a	PROPN
ftr-337	2497	23	)	)	PUNCT
ftr-337	2497	24	.	.	PUNCT
ftr-337	2498	1	b.	b.	PROPN
ftr-337	2499	1	the	the	DET
ftr-337	2499	2	tempel	tempel	PROPN
ftr-337	2499	3	case	case	NOUN
ftr-337	2499	4	tempel	tempel	PROPN
ftr-337	2499	5	v.	v.	PROPN
ftr-337	2499	6	commissioner	commissioner	PROPN
ftr-337	2499	7	380	380	NUM
ftr-337	2499	8	addresses	address	NOUN
ftr-337	2499	9	the	the	DET
ftr-337	2499	10	federal	federal	ADJ
ftr-337	2499	11	income	income	NOUN
ftr-337	2499	12	tax	tax	NOUN
ftr-337	2499	13	consequences	consequence	NOUN
ftr-337	2499	14	of	of	ADP
ftr-337	2499	15	sales	sale	NOUN
ftr-337	2499	16	of	of	ADP
ftr-337	2499	17	colorado	colorado	NOUN
ftr-337	2499	18	conservation	conservation	NOUN
ftr-337	2499	19	easement	easement	ADJ
ftr-337	2499	20	income	income	NOUN
ftr-337	2499	21	tax	tax	NOUN
ftr-337	2499	22	credits	credit	NOUN
ftr-337	2499	23	.	.	PUNCT
ftr-337	2500	1	381	381	NUM
ftr-337	2500	2	the	the	DET
ftr-337	2500	3	taxpayers	taxpayer	NOUN
ftr-337	2500	4	(	(	PUNCT
ftr-337	2500	5	husband	husband	NOUN
ftr-337	2500	6	and	and	CCONJ
ftr-337	2500	7	wife	wife	NOUN
ftr-337	2500	8	)	)	PUNCT
ftr-337	2500	9	had	have	AUX
ftr-337	2500	10	donated	donate	VERB
ftr-337	2500	11	a	a	DET
ftr-337	2500	12	qualified	qualified	ADJ
ftr-337	2500	13	conservation	conservation	NOUN
ftr-337	2500	14	easement	easement	NOUN
ftr-337	2500	15	to	to	ADP
ftr-337	2500	16	charity	charity	NOUN
ftr-337	2500	17	and	and	CCONJ
ftr-337	2500	18	received	receive	VERB
ftr-337	2500	19	the	the	DET
ftr-337	2500	20	credits	credit	NOUN
ftr-337	2500	21	as	as	ADP
ftr-337	2500	22	a	a	DET
ftr-337	2500	23	result	result	NOUN
ftr-337	2500	24	of	of	ADP
ftr-337	2500	25	their	their	PRON
ftr-337	2500	26	donation	donation	NOUN
ftr-337	2500	27	.	.	PUNCT
ftr-337	2501	1	they	they	PRON
ftr-337	2501	2	sold	sell	VERB
ftr-337	2501	3	some	some	PRON
ftr-337	2501	4	of	of	ADP
ftr-337	2501	5	the	the	DET
ftr-337	2501	6	credits	credit	NOUN
ftr-337	2501	7	and	and	CCONJ
ftr-337	2501	8	retained	retain	VERB
ftr-337	2501	9	the	the	DET
ftr-337	2501	10	balance	balance	NOUN
ftr-337	2501	11	,	,	PUNCT
ftr-337	2501	12	allocating	allocate	VERB
ftr-337	2501	13	377	377	NUM
ftr-337	2501	14	.	.	PUNCT
ftr-337	2502	1	cf	cf	NOUN
ftr-337	2502	2	.	.	PUNCT
ftr-337	2503	1	i.r.s	i.r.s	PROPN
ftr-337	2503	2	.	.	PUNCT
ftr-337	2504	1	chief	chief	ADJ
ftr-337	2504	2	couns	coun	NOUN
ftr-337	2504	3	.	.	PUNCT
ftr-337	2505	1	adv	adv	PROPN
ftr-337	2505	2	.	.	PUNCT
ftr-337	2505	3	2004	2004	NUM
ftr-337	2505	4	-	-	SYM
ftr-337	2505	5	45	45	NUM
ftr-337	2505	6	-	-	SYM
ftr-337	2505	7	046	046	NUM
ftr-337	2505	8	(	(	PUNCT
ftr-337	2505	9	addressing	address	VERB
ftr-337	2505	10	the	the	DET
ftr-337	2505	11	federal	federal	ADJ
ftr-337	2505	12	income	income	NOUN
ftr-337	2505	13	tax	tax	NOUN
ftr-337	2505	14	treatment	treatment	NOUN
ftr-337	2505	15	of	of	ADP
ftr-337	2505	16	the	the	DET
ftr-337	2505	17	purchase	purchase	NOUN
ftr-337	2505	18	of	of	ADP
ftr-337	2505	19	such	such	ADJ
ftr-337	2505	20	credits	credit	NOUN
ftr-337	2505	21	)	)	PUNCT
ftr-337	2505	22	.	.	PUNCT
ftr-337	2506	1	see	see	VERB
ftr-337	2506	2	also	also	ADV
ftr-337	2506	3	supra	supra	PROPN
ftr-337	2506	4	notes	note	NOUN
ftr-337	2506	5	364–65	364–65	PROPN
ftr-337	2506	6	and	and	CCONJ
ftr-337	2506	7	accompanying	accompany	VERB
ftr-337	2506	8	text	text	NOUN
ftr-337	2506	9	.	.	PUNCT
ftr-337	2507	1	378	378	NUM
ftr-337	2507	2	.	.	PUNCT
ftr-337	2508	1	the	the	DET
ftr-337	2508	2	cca	cca	PROPN
ftr-337	2508	3	states	state	VERB
ftr-337	2508	4	that	that	SCONJ
ftr-337	2508	5	:	:	PUNCT
ftr-337	2508	6	“	"	PUNCT
ftr-337	2508	7	[	[	X
ftr-337	2508	8	w]e	w]e	NOUN
ftr-337	2508	9	do	do	AUX
ftr-337	2508	10	not	not	PART
ftr-337	2508	11	agree	agree	VERB
ftr-337	2508	12	with	with	ADP
ftr-337	2508	13	the	the	DET
ftr-337	2508	14	reasoning	reasoning	NOUN
ftr-337	2508	15	in	in	ADP
ftr-337	2508	16	tempel	tempel	NOUN
ftr-337	2508	17	that	that	SCONJ
ftr-337	2508	18	the	the	DET
ftr-337	2508	19	multi	multi	ADJ
ftr-337	2508	20	-	-	ADJ
ftr-337	2508	21	factor	factor	NOUN
ftr-337	2508	22	analysis	analysis	NOUN
ftr-337	2508	23	in	in	ADP
ftr-337	2508	24	cases	case	NOUN
ftr-337	2508	25	like	like	ADP
ftr-337	2508	26	foy	foy	PROPN
ftr-337	2508	27	and	and	CCONJ
ftr-337	2508	28	gladden	gladden	PROPN
ftr-337	2508	29	applies	apply	VERB
ftr-337	2508	30	only	only	ADV
ftr-337	2508	31	when	when	SCONJ
ftr-337	2508	32	there	there	PRON
ftr-337	2508	33	are	be	VERB
ftr-337	2508	34	contract	contract	NOUN
ftr-337	2508	35	rights	right	NOUN
ftr-337	2508	36	at	at	ADP
ftr-337	2508	37	issue	issue	NOUN
ftr-337	2508	38	.	.	PUNCT
ftr-337	2508	39	.	.	PUNCT
ftr-337	2508	40	.	.	PUNCT
ftr-337	2508	41	.	.	PUNCT
ftr-337	2509	1	however	however	ADV
ftr-337	2509	2	,	,	PUNCT
ftr-337	2509	3	we	we	PRON
ftr-337	2509	4	accept	accept	VERB
ftr-337	2509	5	the	the	DET
ftr-337	2509	6	conclusion	conclusion	NOUN
ftr-337	2509	7	of	of	ADP
ftr-337	2509	8	the	the	DET
ftr-337	2509	9	tax	tax	NOUN
ftr-337	2509	10	court	court	NOUN
ftr-337	2509	11	in	in	ADP
ftr-337	2509	12	tempel	tempel	PROPN
ftr-337	2509	13	and	and	CCONJ
ftr-337	2509	14	mcneil	mcneil	PROPN
ftr-337	2509	15	,	,	PUNCT
ftr-337	2509	16	which	which	PRON
ftr-337	2509	17	the	the	DET
ftr-337	2509	18	court	court	NOUN
ftr-337	2509	19	could	could	AUX
ftr-337	2509	20	have	have	AUX
ftr-337	2509	21	reached	reach	VERB
ftr-337	2509	22	under	under	ADP
ftr-337	2509	23	the	the	DET
ftr-337	2509	24	established	establish	VERB
ftr-337	2509	25	multi	multi	ADJ
ftr-337	2509	26	-	-	ADJ
ftr-337	2509	27	factor	factor	NOUN
ftr-337	2509	28	test	test	NOUN
ftr-337	2509	29	,	,	PUNCT
ftr-337	2509	30	that	that	SCONJ
ftr-337	2509	31	a	a	DET
ftr-337	2509	32	nonrefundable	nonrefundable	ADJ
ftr-337	2509	33	state	state	NOUN
ftr-337	2509	34	tax	tax	NOUN
ftr-337	2509	35	credit	credit	NOUN
ftr-337	2509	36	that	that	PRON
ftr-337	2509	37	does	do	AUX
ftr-337	2509	38	not	not	PART
ftr-337	2509	39	fall	fall	VERB
ftr-337	2509	40	within	within	ADP
ftr-337	2509	41	the	the	DET
ftr-337	2509	42	statutory	statutory	ADJ
ftr-337	2509	43	exclusions	exclusion	NOUN
ftr-337	2509	44	in	in	ADP
ftr-337	2509	45	§	§	PROPN
ftr-337	2509	46	1221(a	1221(a	NUM
ftr-337	2509	47	)	)	PUNCT
ftr-337	2509	48	is	be	AUX
ftr-337	2509	49	a	a	DET
ftr-337	2509	50	capital	capital	NOUN
ftr-337	2509	51	asset	asset	NOUN
ftr-337	2509	52	for	for	ADP
ftr-337	2509	53	purposes	purpose	NOUN
ftr-337	2509	54	of	of	ADP
ftr-337	2509	55	§	§	PROPN
ftr-337	2509	56	1221	1221	NUM
ftr-337	2509	57	.	.	PUNCT
ftr-337	2509	58	”	"	PUNCT
ftr-337	2510	1	379	379	NUM
ftr-337	2510	2	.	.	PUNCT
ftr-337	2511	1	see	see	VERB
ftr-337	2511	2	also	also	ADV
ftr-337	2511	3	i.r.s	i.r.	NOUN
ftr-337	2511	4	.	.	PUNCT
ftr-337	2512	1	priv	priv	PROPN
ftr-337	2512	2	.	.	PUNCT
ftr-337	2513	1	ltr	ltr	PROPN
ftr-337	2513	2	.	.	PUNCT
ftr-337	2513	3	rul	rul	PROPN
ftr-337	2513	4	.	.	PUNCT
ftr-337	2514	1	2009	2009	NUM
ftr-337	2514	2	-	-	SYM
ftr-337	2514	3	51	51	NUM
ftr-337	2514	4	-	-	NUM
ftr-337	2514	5	024	024	NUM
ftr-337	2514	6	(	(	PUNCT
ftr-337	2514	7	dec	dec	PROPN
ftr-337	2514	8	.	.	PROPN
ftr-337	2514	9	18	18	NUM
ftr-337	2514	10	,	,	PUNCT
ftr-337	2514	11	2009	2009	NUM
ftr-337	2514	12	)	)	PUNCT
ftr-337	2514	13	.	.	PUNCT
ftr-337	2515	1	380	380	NUM
ftr-337	2515	2	.	.	X
ftr-337	2515	3	136	136	NUM
ftr-337	2515	4	t.c	t.c	PROPN
ftr-337	2515	5	.	.	PROPN
ftr-337	2515	6	341	341	NUM
ftr-337	2515	7	(	(	PUNCT
ftr-337	2515	8	2011	2011	NUM
ftr-337	2515	9	)	)	PUNCT
ftr-337	2515	10	.	.	PUNCT
ftr-337	2516	1	381	381	X
ftr-337	2516	2	.	.	PUNCT
ftr-337	2517	1	see	see	VERB
ftr-337	2517	2	supra	supra	PROPN
ftr-337	2517	3	notes	note	NOUN
ftr-337	2517	4	357–58	357–58	NUM
ftr-337	2517	5	and	and	CCONJ
ftr-337	2517	6	accompanying	accompany	VERB
ftr-337	2517	7	text	text	NOUN
ftr-337	2517	8	.	.	PUNCT
ftr-337	2518	1	2012	2012	NUM
ftr-337	2518	2	]	]	PUNCT
ftr-337	2518	3	monetization	monetization	NOUN
ftr-337	2518	4	of	of	ADP
ftr-337	2518	5	business	business	NOUN
ftr-337	2518	6	tax	tax	NOUN
ftr-337	2518	7	credits	credit	NOUN
ftr-337	2518	8	731	731	NUM
ftr-337	2518	9	the	the	DET
ftr-337	2518	10	professional	professional	ADJ
ftr-337	2518	11	expenses	expense	NOUN
ftr-337	2518	12	they	they	PRON
ftr-337	2518	13	incurred	incur	VERB
ftr-337	2518	14	in	in	ADP
ftr-337	2518	15	connection	connection	NOUN
ftr-337	2518	16	with	with	ADP
ftr-337	2518	17	donation	donation	NOUN
ftr-337	2518	18	of	of	ADP
ftr-337	2518	19	the	the	DET
ftr-337	2518	20	property	property	NOUN
ftr-337	2518	21	,	,	PUNCT
ftr-337	2518	22	pro	pro	ADJ
ftr-337	2518	23	rata	rata	NOUN
ftr-337	2518	24	,	,	PUNCT
ftr-337	2518	25	as	as	ADP
ftr-337	2518	26	“	"	PUNCT
ftr-337	2518	27	basis	basis	NOUN
ftr-337	2518	28	”	"	PUNCT
ftr-337	2518	29	in	in	ADP
ftr-337	2518	30	the	the	DET
ftr-337	2518	31	credits	credit	NOUN
ftr-337	2518	32	.	.	PUNCT
ftr-337	2519	1	the	the	DET
ftr-337	2519	2	donation	donation	NOUN
ftr-337	2519	3	to	to	ADP
ftr-337	2519	4	charity	charity	NOUN
ftr-337	2519	5	and	and	CCONJ
ftr-337	2519	6	sale	sale	NOUN
ftr-337	2519	7	of	of	ADP
ftr-337	2519	8	credits	credit	NOUN
ftr-337	2519	9	both	both	PRON
ftr-337	2519	10	occurred	occur	VERB
ftr-337	2519	11	in	in	ADP
ftr-337	2519	12	december	december	PROPN
ftr-337	2519	13	2004	2004	NUM
ftr-337	2519	14	.	.	PUNCT
ftr-337	2520	1	the	the	DET
ftr-337	2520	2	taxpayers	taxpayer	NOUN
ftr-337	2520	3	originally	originally	ADV
ftr-337	2520	4	reported	report	VERB
ftr-337	2520	5	their	their	PRON
ftr-337	2520	6	gains	gain	NOUN
ftr-337	2520	7	as	as	ADP
ftr-337	2520	8	short	short	ADJ
ftr-337	2520	9	-	-	PUNCT
ftr-337	2520	10	term	term	NOUN
ftr-337	2520	11	capital	capital	NOUN
ftr-337	2520	12	gains	gain	NOUN
ftr-337	2520	13	.	.	PUNCT
ftr-337	2521	1	on	on	ADP
ftr-337	2521	2	audit	audit	NOUN
ftr-337	2521	3	,	,	PUNCT
ftr-337	2521	4	the	the	DET
ftr-337	2521	5	irs	irs	PROPN
ftr-337	2521	6	disallowed	disallow	VERB
ftr-337	2521	7	the	the	DET
ftr-337	2521	8	basis	basis	NOUN
ftr-337	2521	9	claim	claim	NOUN
ftr-337	2521	10	and	and	CCONJ
ftr-337	2521	11	characterized	characterize	VERB
ftr-337	2521	12	the	the	DET
ftr-337	2521	13	gains	gain	NOUN
ftr-337	2521	14	as	as	ADP
ftr-337	2521	15	ordinary	ordinary	ADJ
ftr-337	2521	16	rather	rather	ADV
ftr-337	2521	17	than	than	ADP
ftr-337	2521	18	capital	capital	NOUN
ftr-337	2521	19	.	.	PUNCT
ftr-337	2522	1	on	on	ADP
ftr-337	2522	2	crossmotions	crossmotion	NOUN
ftr-337	2522	3	for	for	ADP
ftr-337	2522	4	summary	summary	NOUN
ftr-337	2522	5	judgment	judgment	NOUN
ftr-337	2522	6	before	before	ADP
ftr-337	2522	7	the	the	DET
ftr-337	2522	8	court	court	NOUN
ftr-337	2522	9	,	,	PUNCT
ftr-337	2522	10	the	the	DET
ftr-337	2522	11	taxpayers	taxpayer	NOUN
ftr-337	2522	12	claimed	claim	VERB
ftr-337	2522	13	that	that	SCONJ
ftr-337	2522	14	their	their	PRON
ftr-337	2522	15	gains	gain	NOUN
ftr-337	2522	16	should	should	AUX
ftr-337	2522	17	have	have	AUX
ftr-337	2522	18	been	be	AUX
ftr-337	2522	19	reported	report	VERB
ftr-337	2522	20	as	as	ADP
ftr-337	2522	21	long	long	ADJ
ftr-337	2522	22	-	-	PUNCT
ftr-337	2522	23	term	term	NOUN
ftr-337	2522	24	capital	capital	NOUN
ftr-337	2522	25	gains	gain	NOUN
ftr-337	2522	26	.	.	PUNCT
ftr-337	2523	1	the	the	DET
ftr-337	2523	2	tax	tax	NOUN
ftr-337	2523	3	credits	credit	NOUN
ftr-337	2523	4	in	in	ADP
ftr-337	2523	5	question	question	NOUN
ftr-337	2523	6	were	be	AUX
ftr-337	2523	7	refundable	refundable	ADJ
ftr-337	2523	8	under	under	ADP
ftr-337	2523	9	certain	certain	ADJ
ftr-337	2523	10	circumstances	circumstance	NOUN
ftr-337	2523	11	not	not	PART
ftr-337	2523	12	factually	factually	ADV
ftr-337	2523	13	present	present	ADJ
ftr-337	2523	14	in	in	ADP
ftr-337	2523	15	the	the	DET
ftr-337	2523	16	case	case	NOUN
ftr-337	2523	17	.	.	PUNCT
ftr-337	2524	1	the	the	DET
ftr-337	2524	2	credits	credit	NOUN
ftr-337	2524	3	also	also	ADV
ftr-337	2524	4	were	be	AUX
ftr-337	2524	5	transferable	transferable	ADJ
ftr-337	2524	6	;	;	PUNCT
ftr-337	2524	7	transferees	transferee	NOUN
ftr-337	2524	8	were	be	AUX
ftr-337	2524	9	permitted	permit	VERB
ftr-337	2524	10	to	to	PART
ftr-337	2524	11	use	use	VERB
ftr-337	2524	12	the	the	DET
ftr-337	2524	13	credits	credit	NOUN
ftr-337	2524	14	only	only	ADV
ftr-337	2524	15	to	to	PART
ftr-337	2524	16	offset	offset	VERB
ftr-337	2524	17	their	their	PRON
ftr-337	2524	18	tax	tax	NOUN
ftr-337	2524	19	liability	liability	NOUN
ftr-337	2524	20	and	and	CCONJ
ftr-337	2524	21	were	be	AUX
ftr-337	2524	22	ineligible	ineligible	ADJ
ftr-337	2524	23	for	for	ADP
ftr-337	2524	24	a	a	DET
ftr-337	2524	25	refund	refund	NOUN
ftr-337	2524	26	in	in	ADP
ftr-337	2524	27	all	all	DET
ftr-337	2524	28	cases	case	NOUN
ftr-337	2524	29	.	.	PUNCT
ftr-337	2525	1	the	the	DET
ftr-337	2525	2	parties	party	NOUN
ftr-337	2525	3	stipulated	stipulate	VERB
ftr-337	2525	4	that	that	SCONJ
ftr-337	2525	5	the	the	DET
ftr-337	2525	6	conservation	conservation	NOUN
ftr-337	2525	7	easement	easement	NOUN
ftr-337	2525	8	contribution	contribution	NOUN
ftr-337	2525	9	was	be	AUX
ftr-337	2525	10	neither	neither	CCONJ
ftr-337	2525	11	a	a	DET
ftr-337	2525	12	sale	sale	NOUN
ftr-337	2525	13	or	or	CCONJ
ftr-337	2525	14	exchange	exchange	NOUN
ftr-337	2525	15	of	of	ADP
ftr-337	2525	16	the	the	DET
ftr-337	2525	17	easement	easement	NOUN
ftr-337	2525	18	nor	nor	CCONJ
ftr-337	2525	19	a	a	DET
ftr-337	2525	20	quid	quid	ADJ
ftr-337	2525	21	pro	pro	X
ftr-337	2525	22	quo	quo	NOUN
ftr-337	2525	23	transaction	transaction	NOUN
ftr-337	2525	24	.	.	PUNCT
ftr-337	2526	1	the	the	DET
ftr-337	2526	2	court	court	NOUN
ftr-337	2526	3	agreed	agree	VERB
ftr-337	2526	4	with	with	ADP
ftr-337	2526	5	the	the	DET
ftr-337	2526	6	taxpayers	taxpayer	NOUN
ftr-337	2526	7	that	that	PRON
ftr-337	2526	8	the	the	DET
ftr-337	2526	9	tax	tax	NOUN
ftr-337	2526	10	credits	credit	NOUN
ftr-337	2526	11	at	at	ADP
ftr-337	2526	12	issue	issue	NOUN
ftr-337	2526	13	were	be	AUX
ftr-337	2526	14	capital	capital	NOUN
ftr-337	2526	15	assets	asset	NOUN
ftr-337	2526	16	and	and	CCONJ
ftr-337	2526	17	agreed	agree	VERB
ftr-337	2526	18	with	with	ADP
ftr-337	2526	19	the	the	DET
ftr-337	2526	20	irs	irs	PROPN
ftr-337	2526	21	that	that	SCONJ
ftr-337	2526	22	the	the	DET
ftr-337	2526	23	taxpayers	taxpayer	NOUN
ftr-337	2526	24	had	have	VERB
ftr-337	2526	25	neither	neither	CCONJ
ftr-337	2526	26	basis	basis	NOUN
ftr-337	2526	27	,	,	PUNCT
ftr-337	2526	28	nor	nor	CCONJ
ftr-337	2526	29	a	a	DET
ftr-337	2526	30	long	long	ADJ
ftr-337	2526	31	-	-	PUNCT
ftr-337	2526	32	term	term	NOUN
ftr-337	2526	33	holding	hold	VERB
ftr-337	2526	34	period	period	NOUN
ftr-337	2526	35	in	in	ADP
ftr-337	2526	36	the	the	DET
ftr-337	2526	37	tax	tax	NOUN
ftr-337	2526	38	credits	credit	NOUN
ftr-337	2526	39	.	.	PUNCT
ftr-337	2527	1	on	on	ADP
ftr-337	2527	2	the	the	DET
ftr-337	2527	3	central	central	ADJ
ftr-337	2527	4	issue	issue	NOUN
ftr-337	2527	5	of	of	ADP
ftr-337	2527	6	the	the	DET
ftr-337	2527	7	character	character	NOUN
ftr-337	2527	8	of	of	ADP
ftr-337	2527	9	the	the	DET
ftr-337	2527	10	gain	gain	NOUN
ftr-337	2527	11	,	,	PUNCT
ftr-337	2527	12	the	the	DET
ftr-337	2527	13	court	court	NOUN
ftr-337	2527	14	addressed	address	VERB
ftr-337	2527	15	much	much	ADJ
ftr-337	2527	16	of	of	ADP
ftr-337	2527	17	the	the	DET
ftr-337	2527	18	same	same	ADJ
ftr-337	2527	19	authorities	authority	NOUN
ftr-337	2527	20	addressed	address	VERB
ftr-337	2527	21	in	in	ADP
ftr-337	2527	22	cca	cca	PROPN
ftr-337	2527	23	200211042	200211042	NUM
ftr-337	2527	24	discussed	discuss	VERB
ftr-337	2527	25	above	above	ADP
ftr-337	2527	26	and	and	CCONJ
ftr-337	2527	27	,	,	PUNCT
ftr-337	2527	28	specifically	specifically	ADV
ftr-337	2527	29	,	,	PUNCT
ftr-337	2527	30	articulated	articulate	VERB
ftr-337	2527	31	the	the	DET
ftr-337	2527	32	proposition	proposition	NOUN
ftr-337	2527	33	that	that	SCONJ
ftr-337	2527	34	the	the	DET
ftr-337	2527	35	term	term	NOUN
ftr-337	2527	36	“	"	PUNCT
ftr-337	2527	37	capital	capital	NOUN
ftr-337	2527	38	asset	asset	NOUN
ftr-337	2527	39	”	"	PUNCT
ftr-337	2527	40	is	be	AUX
ftr-337	2527	41	“	"	PUNCT
ftr-337	2527	42	not	not	PART
ftr-337	2527	43	without	without	ADP
ftr-337	2527	44	limits	limit	NOUN
ftr-337	2527	45	beyond	beyond	ADP
ftr-337	2527	46	those	those	PRON
ftr-337	2527	47	imposed	impose	VERB
ftr-337	2527	48	by	by	ADP
ftr-337	2527	49	statute	statute	NOUN
ftr-337	2527	50	”	"	PUNCT
ftr-337	2527	51	(	(	PUNCT
ftr-337	2527	52	i.e.	i.e.	X
ftr-337	2527	53	,	,	PUNCT
ftr-337	2527	54	the	the	DET
ftr-337	2527	55	eight	eight	NUM
ftr-337	2527	56	categories	category	NOUN
ftr-337	2527	57	of	of	ADP
ftr-337	2527	58	property	property	NOUN
ftr-337	2527	59	specifically	specifically	ADV
ftr-337	2527	60	excluded	exclude	VERB
ftr-337	2527	61	from	from	ADP
ftr-337	2527	62	the	the	DET
ftr-337	2527	63	definition	definition	NOUN
ftr-337	2527	64	of	of	ADP
ftr-337	2527	65	“	"	PUNCT
ftr-337	2527	66	capital	capital	NOUN
ftr-337	2527	67	assets	asset	NOUN
ftr-337	2527	68	”	"	PUNCT
ftr-337	2527	69	set	set	VERB
ftr-337	2527	70	forth	forth	ADP
ftr-337	2527	71	in	in	ADP
ftr-337	2527	72	section	section	NOUN
ftr-337	2527	73	1221	1221	NUM
ftr-337	2527	74	)	)	PUNCT
ftr-337	2527	75	.	.	PUNCT
ftr-337	2528	1	382	382	NUM
ftr-337	2528	2	however	however	ADV
ftr-337	2528	3	,	,	PUNCT
ftr-337	2528	4	after	after	ADP
ftr-337	2528	5	a	a	DET
ftr-337	2528	6	brief	brief	ADJ
ftr-337	2528	7	review	review	NOUN
ftr-337	2528	8	of	of	ADP
ftr-337	2528	9	the	the	DET
ftr-337	2528	10	case	case	NOUN
ftr-337	2528	11	law	law	NOUN
ftr-337	2528	12	,	,	PUNCT
ftr-337	2528	13	the	the	DET
ftr-337	2528	14	court	court	NOUN
ftr-337	2528	15	concluded	conclude	VERB
ftr-337	2528	16	that	that	SCONJ
ftr-337	2528	17	“	"	PUNCT
ftr-337	2528	18	the	the	DET
ftr-337	2528	19	substitute	substitute	NOUN
ftr-337	2528	20	for	for	ADP
ftr-337	2528	21	ordinary	ordinary	ADJ
ftr-337	2528	22	income	income	NOUN
ftr-337	2528	23	doctrine	doctrine	NOUN
ftr-337	2528	24	is	be	AUX
ftr-337	2528	25	the	the	DET
ftr-337	2528	26	only	only	ADJ
ftr-337	2528	27	recognized	recognize	VERB
ftr-337	2528	28	judicial	judicial	ADJ
ftr-337	2528	29	limit	limit	NOUN
ftr-337	2528	30	to	to	ADP
ftr-337	2528	31	the	the	DET
ftr-337	2528	32	broad	broad	ADJ
ftr-337	2528	33	terms	term	NOUN
ftr-337	2528	34	of	of	ADP
ftr-337	2528	35	section	section	NOUN
ftr-337	2528	36	1221	1221	NUM
ftr-337	2528	37	.	.	PUNCT
ftr-337	2528	38	”	"	PUNCT
ftr-337	2529	1	383	383	NUM
ftr-337	2529	2	the	the	DET
ftr-337	2529	3	court	court	NOUN
ftr-337	2529	4	,	,	PUNCT
ftr-337	2529	5	in	in	ADP
ftr-337	2529	6	turn	turn	NOUN
ftr-337	2529	7	,	,	PUNCT
ftr-337	2529	8	concluded	conclude	VERB
ftr-337	2529	9	that	that	SCONJ
ftr-337	2529	10	the	the	DET
ftr-337	2529	11	colorado	colorado	NOUN
ftr-337	2529	12	tax	tax	NOUN
ftr-337	2529	13	credits	credit	NOUN
ftr-337	2529	14	do	do	AUX
ftr-337	2529	15	not	not	PART
ftr-337	2529	16	come	come	VERB
ftr-337	2529	17	within	within	ADP
ftr-337	2529	18	the	the	DET
ftr-337	2529	19	substitute	substitute	NOUN
ftr-337	2529	20	for	for	ADP
ftr-337	2529	21	ordinary	ordinary	ADJ
ftr-337	2529	22	income	income	NOUN
ftr-337	2529	23	doctrine	doctrine	NOUN
ftr-337	2529	24	on	on	ADP
ftr-337	2529	25	the	the	DET
ftr-337	2529	26	grounds	ground	NOUN
ftr-337	2529	27	that	that	SCONJ
ftr-337	2529	28	:	:	PUNCT
ftr-337	2529	29	(	(	PUNCT
ftr-337	2529	30	1	1	X
ftr-337	2529	31	)	)	PUNCT
ftr-337	2529	32	a	a	DET
ftr-337	2529	33	government	government	NOUN
ftr-337	2529	34	-	-	PUNCT
ftr-337	2529	35	granted	grant	VERB
ftr-337	2529	36	tax	tax	NOUN
ftr-337	2529	37	credit	credit	NOUN
ftr-337	2529	38	is	be	AUX
ftr-337	2529	39	not	not	PART
ftr-337	2529	40	a	a	DET
ftr-337	2529	41	contract	contract	NOUN
ftr-337	2529	42	right	right	NOUN
ftr-337	2529	43	;	;	PUNCT
ftr-337	2529	44	(	(	PUNCT
ftr-337	2529	45	2	2	X
ftr-337	2529	46	)	)	PUNCT
ftr-337	2529	47	the	the	DET
ftr-337	2529	48	tax	tax	NOUN
ftr-337	2529	49	credits	credit	NOUN
ftr-337	2529	50	are	be	AUX
ftr-337	2529	51	not	not	PART
ftr-337	2529	52	a	a	DET
ftr-337	2529	53	substitute	substitute	NOUN
ftr-337	2529	54	for	for	ADP
ftr-337	2529	55	a	a	DET
ftr-337	2529	56	tax	tax	NOUN
ftr-337	2529	57	refund	refund	NOUN
ftr-337	2529	58	that	that	PRON
ftr-337	2529	59	would	would	AUX
ftr-337	2529	60	have	have	AUX
ftr-337	2529	61	been	be	AUX
ftr-337	2529	62	ordinary	ordinary	ADJ
ftr-337	2529	63	income	income	NOUN
ftr-337	2529	64	because	because	SCONJ
ftr-337	2529	65	the	the	DET
ftr-337	2529	66	facts	fact	NOUN
ftr-337	2529	67	do	do	AUX
ftr-337	2529	68	not	not	PART
ftr-337	2529	69	establish	establish	VERB
ftr-337	2529	70	a	a	DET
ftr-337	2529	71	refund	refund	NOUN
ftr-337	2529	72	would	would	AUX
ftr-337	2529	73	have	have	AUX
ftr-337	2529	74	been	be	AUX
ftr-337	2529	75	forthcoming	forthcoming	ADJ
ftr-337	2529	76	;	;	PUNCT
ftr-337	2529	77	(	(	PUNCT
ftr-337	2529	78	3	3	X
ftr-337	2529	79	)	)	PUNCT
ftr-337	2529	80	a	a	DET
ftr-337	2529	81	reduction	reduction	NOUN
ftr-337	2529	82	in	in	ADP
ftr-337	2529	83	state	state	NOUN
ftr-337	2529	84	tax	tax	NOUN
ftr-337	2529	85	liability	liability	NOUN
ftr-337	2529	86	(	(	PUNCT
ftr-337	2529	87	the	the	DET
ftr-337	2529	88	default	default	NOUN
ftr-337	2529	89	outcome	outcome	NOUN
ftr-337	2529	90	in	in	ADP
ftr-337	2529	91	the	the	DET
ftr-337	2529	92	absence	absence	NOUN
ftr-337	2529	93	of	of	ADP
ftr-337	2529	94	a	a	DET
ftr-337	2529	95	sale	sale	NOUN
ftr-337	2529	96	of	of	ADP
ftr-337	2529	97	the	the	DET
ftr-337	2529	98	credits	credit	NOUN
ftr-337	2529	99	)	)	PUNCT
ftr-337	2529	100	is	be	AUX
ftr-337	2529	101	not	not	PART
ftr-337	2529	102	an	an	DET
ftr-337	2529	103	accession	accession	NOUN
ftr-337	2529	104	to	to	ADP
ftr-337	2529	105	wealth	wealth	NOUN
ftr-337	2529	106	;	;	PUNCT
ftr-337	2529	107	and	and	CCONJ
ftr-337	2529	108	(	(	PUNCT
ftr-337	2529	109	4	4	X
ftr-337	2529	110	)	)	PUNCT
ftr-337	2529	111	the	the	DET
ftr-337	2529	112	taxpayer	taxpayer	NOUN
ftr-337	2529	113	“	"	PUNCT
ftr-337	2529	114	never	never	ADV
ftr-337	2529	115	possessed	possess	VERB
ftr-337	2529	116	a	a	DET
ftr-337	2529	117	right	right	NOUN
ftr-337	2529	118	to	to	PART
ftr-337	2529	119	income	income	VERB
ftr-337	2529	120	”	"	PUNCT
ftr-337	2529	121	on	on	ADP
ftr-337	2529	122	account	account	NOUN
ftr-337	2529	123	of	of	ADP
ftr-337	2529	124	the	the	DET
ftr-337	2529	125	credits	credit	NOUN
ftr-337	2529	126	and	and	CCONJ
ftr-337	2529	127	“	"	PUNCT
ftr-337	2529	128	did	do	AUX
ftr-337	2529	129	not	not	PART
ftr-337	2529	130	sell	sell	VERB
ftr-337	2529	131	a	a	DET
ftr-337	2529	132	right	right	NOUN
ftr-337	2529	133	either	either	CCONJ
ftr-337	2529	134	to	to	PART
ftr-337	2529	135	earned	earn	VERB
ftr-337	2529	136	income	income	NOUN
ftr-337	2529	137	or	or	CCONJ
ftr-337	2529	138	to	to	PART
ftr-337	2529	139	earn	earn	VERB
ftr-337	2529	140	income	income	NOUN
ftr-337	2529	141	.	.	PUNCT
ftr-337	2529	142	”	"	PUNCT
ftr-337	2530	1	384	384	NUM
ftr-337	2530	2	the	the	DET
ftr-337	2530	3	court	court	NOUN
ftr-337	2530	4	’s	’s	PART
ftr-337	2530	5	decision	decision	NOUN
ftr-337	2530	6	is	be	AUX
ftr-337	2530	7	compatible	compatible	ADJ
ftr-337	2530	8	with	with	ADP
ftr-337	2530	9	the	the	DET
ftr-337	2530	10	irs	irs	PROPN
ftr-337	2530	11	’s	’s	PART
ftr-337	2530	12	position	position	NOUN
ftr-337	2530	13	discussed	discuss	VERB
ftr-337	2530	14	above	above	ADP
ftr-337	2530	15	that	that	SCONJ
ftr-337	2530	16	“	"	PUNCT
ftr-337	2530	17	the	the	DET
ftr-337	2530	18	right	right	NOUN
ftr-337	2530	19	of	of	ADP
ftr-337	2530	20	transferability	transferability	NOUN
ftr-337	2530	21	,	,	PUNCT
ftr-337	2530	22	without	without	ADP
ftr-337	2530	23	more	more	ADJ
ftr-337	2530	24	”	"	PUNCT
ftr-337	2530	25	is	be	AUX
ftr-337	2530	26	insufficient	insufficient	ADJ
ftr-337	2530	27	to	to	PART
ftr-337	2530	28	require	require	VERB
ftr-337	2530	29	the	the	DET
ftr-337	2530	30	receipt	receipt	NOUN
ftr-337	2530	31	of	of	ADP
ftr-337	2530	32	a	a	DET
ftr-337	2530	33	tax	tax	NOUN
ftr-337	2530	34	credit	credit	NOUN
ftr-337	2530	35	to	to	PART
ftr-337	2530	36	be	be	AUX
ftr-337	2530	37	included	include	VERB
ftr-337	2530	38	in	in	ADP
ftr-337	2530	39	income	income	NOUN
ftr-337	2530	40	.	.	PUNCT
ftr-337	2531	1	385	385	NUM
ftr-337	2532	1	however	however	ADV
ftr-337	2532	2	,	,	PUNCT
ftr-337	2532	3	this	this	DET
ftr-337	2532	4	382	382	NUM
ftr-337	2532	5	.	.	PUNCT
ftr-337	2533	1	tempel	tempel	PROPN
ftr-337	2533	2	,	,	PUNCT
ftr-337	2533	3	136	136	NUM
ftr-337	2533	4	t.c	t.c	NOUN
ftr-337	2533	5	.	.	PUNCT
ftr-337	2534	1	at	at	ADP
ftr-337	2534	2	346	346	NUM
ftr-337	2534	3	.	.	PUNCT
ftr-337	2534	4	383	383	NUM
ftr-337	2534	5	.	.	PUNCT
ftr-337	2535	1	i	i	PRON
ftr-337	2535	2	d.	d.	PROPN
ftr-337	2535	3	384	384	NUM
ftr-337	2535	4	.	.	PUNCT
ftr-337	2536	1	i	i	PRON
ftr-337	2536	2	d.	d.	PROPN
ftr-337	2536	3	at	at	ADP
ftr-337	2536	4	348–52	348–52	NUM
ftr-337	2536	5	.	.	PUNCT
ftr-337	2537	1	385	385	NUM
ftr-337	2537	2	.	.	PUNCT
ftr-337	2538	1	see	see	VERB
ftr-337	2538	2	,	,	PUNCT
ftr-337	2538	3	e.g.	e.g.	ADV
ftr-337	2538	4	,	,	PUNCT
ftr-337	2538	5	i.r.s	i.r.s	NOUN
ftr-337	2538	6	.	.	PUNCT
ftr-337	2539	1	chief	chief	ADJ
ftr-337	2539	2	couns	coun	NOUN
ftr-337	2539	3	.	.	PUNCT
ftr-337	2540	1	adv	adv	PROPN
ftr-337	2540	2	.	.	PUNCT
ftr-337	2540	3	2002	2002	NUM
ftr-337	2540	4	-	-	SYM
ftr-337	2540	5	11	11	NUM
ftr-337	2540	6	-	-	SYM
ftr-337	2540	7	042	042	NUM
ftr-337	2540	8	(	(	PUNCT
ftr-337	2540	9	“	"	PUNCT
ftr-337	2540	10	[	[	X
ftr-337	2540	11	t]he	t]he	ADV
ftr-337	2540	12	remediation	remediation	NOUN
ftr-337	2540	13	tax	tax	NOUN
ftr-337	2540	14	credit	credit	NOUN
ftr-337	2540	15	retains	retain	VERB
ftr-337	2540	16	its	its	PRON
ftr-337	2540	17	character	character	NOUN
ftr-337	2540	18	as	as	ADP
ftr-337	2540	19	a	a	DET
ftr-337	2540	20	reduction	reduction	NOUN
ftr-337	2540	21	or	or	CCONJ
ftr-337	2540	22	potential	potential	ADJ
ftr-337	2540	23	reduction	reduction	NOUN
ftr-337	2540	24	in	in	ADP
ftr-337	2540	25	state	state	NOUN
ftr-337	2540	26	tax	tax	NOUN
ftr-337	2540	27	liability	liability	NOUN
ftr-337	2540	28	,	,	PUNCT
ftr-337	2540	29	unless	unless	SCONJ
ftr-337	2540	30	and	and	CCONJ
ftr-337	2540	31	until	until	SCONJ
ftr-337	2540	32	it	it	PRON
ftr-337	2540	33	is	be	AUX
ftr-337	2540	34	actually	actually	ADV
ftr-337	2540	35	sold	sell	VERB
ftr-337	2540	36	to	to	ADP
ftr-337	2540	37	a	a	DET
ftr-337	2540	38	third	third	ADJ
ftr-337	2540	39	party	party	NOUN
ftr-337	2540	40	.	.	PUNCT
ftr-337	2540	41	”	"	PUNCT
ftr-337	2541	1	)	)	PUNCT
ftr-337	2541	2	see	see	VERB
ftr-337	2541	3	also	also	ADV
ftr-337	2541	4	supra	supra	ADJ
ftr-337	2541	5	notes	note	NOUN
ftr-337	2541	6	359–63	359–63	NUM
ftr-337	2541	7	and	and	CCONJ
ftr-337	2541	8	accompanying	accompany	VERB
ftr-337	2541	9	text	text	NOUN
ftr-337	2541	10	.	.	PUNCT
ftr-337	2542	1	732	732	NUM
ftr-337	2542	2	florida	florida	PROPN
ftr-337	2542	3	tax	tax	NOUN
ftr-337	2542	4	review	review	NOUN
ftr-337	2542	5	[	[	X
ftr-337	2542	6	vol.12:9	vol.12:9	PRON
ftr-337	2542	7	position	position	NOUN
ftr-337	2542	8	really	really	ADV
ftr-337	2542	9	is	be	AUX
ftr-337	2542	10	discernible	discernible	ADJ
ftr-337	2542	11	only	only	ADV
ftr-337	2542	12	from	from	ADP
ftr-337	2542	13	guidance	guidance	NOUN
ftr-337	2542	14	from	from	ADP
ftr-337	2542	15	the	the	DET
ftr-337	2542	16	office	office	NOUN
ftr-337	2542	17	of	of	ADP
ftr-337	2542	18	chief	chief	ADJ
ftr-337	2542	19	counsel	counsel	NOUN
ftr-337	2542	20	to	to	ADP
ftr-337	2542	21	the	the	DET
ftr-337	2542	22	field	field	NOUN
ftr-337	2542	23	,	,	PUNCT
ftr-337	2542	24	whereas	whereas	SCONJ
ftr-337	2542	25	the	the	DET
ftr-337	2542	26	tax	tax	NOUN
ftr-337	2542	27	court	court	NOUN
ftr-337	2542	28	cites	cite	VERB
ftr-337	2542	29	browning	brown	VERB
ftr-337	2542	30	v.	v.	PROPN
ftr-337	2542	31	commissioner	commissioner	NOUN
ftr-337	2542	32	386	386	NUM
ftr-337	2542	33	and	and	CCONJ
ftr-337	2542	34	revenue	revenue	NOUN
ftr-337	2542	35	ruling	rule	VERB
ftr-337	2542	36	79	79	NUM
ftr-337	2542	37	-	-	SYM
ftr-337	2542	38	315	315	NUM
ftr-337	2542	39	as	as	ADP
ftr-337	2542	40	the	the	DET
ftr-337	2542	41	authority	authority	NOUN
ftr-337	2542	42	for	for	ADP
ftr-337	2542	43	its	its	PRON
ftr-337	2542	44	decision	decision	NOUN
ftr-337	2542	45	.	.	PUNCT
ftr-337	2543	1	revenue	revenue	NOUN
ftr-337	2543	2	ruling	rule	VERB
ftr-337	2543	3	79	79	NUM
ftr-337	2543	4	-	-	SYM
ftr-337	2543	5	315	315	NUM
ftr-337	2543	6	,	,	PUNCT
ftr-337	2543	7	as	as	SCONJ
ftr-337	2543	8	briefly	briefly	ADV
ftr-337	2543	9	summarized	summarize	VERB
ftr-337	2543	10	above	above	ADV
ftr-337	2543	11	,	,	PUNCT
ftr-337	2543	12	addresses	address	VERB
ftr-337	2543	13	the	the	DET
ftr-337	2543	14	issuance	issuance	NOUN
ftr-337	2543	15	of	of	ADP
ftr-337	2543	16	a	a	DET
ftr-337	2543	17	nontransferable	nontransferable	ADJ
ftr-337	2543	18	tax	tax	NOUN
ftr-337	2543	19	rebate	rebate	NOUN
ftr-337	2543	20	(	(	PUNCT
ftr-337	2543	21	in	in	ADP
ftr-337	2543	22	the	the	DET
ftr-337	2543	23	form	form	NOUN
ftr-337	2543	24	of	of	ADP
ftr-337	2543	25	a	a	DET
ftr-337	2543	26	tax	tax	NOUN
ftr-337	2543	27	credit	credit	NOUN
ftr-337	2543	28	or	or	CCONJ
ftr-337	2543	29	,	,	PUNCT
ftr-337	2543	30	in	in	ADP
ftr-337	2543	31	the	the	DET
ftr-337	2543	32	absence	absence	NOUN
ftr-337	2543	33	of	of	ADP
ftr-337	2543	34	a	a	DET
ftr-337	2543	35	tax	tax	NOUN
ftr-337	2543	36	liability	liability	NOUN
ftr-337	2543	37	,	,	PUNCT
ftr-337	2543	38	cash	cash	NOUN
ftr-337	2543	39	refund	refund	NOUN
ftr-337	2543	40	)	)	PUNCT
ftr-337	2543	41	;	;	PUNCT
ftr-337	2543	42	to	to	ADP
ftr-337	2543	43	the	the	DET
ftr-337	2543	44	extent	extent	NOUN
ftr-337	2543	45	credited	credit	VERB
ftr-337	2543	46	against	against	ADP
ftr-337	2543	47	tax	tax	NOUN
ftr-337	2543	48	due	due	ADJ
ftr-337	2543	49	it	it	PRON
ftr-337	2543	50	is	be	AUX
ftr-337	2543	51	treated	treat	VERB
ftr-337	2543	52	simply	simply	ADV
ftr-337	2543	53	as	as	ADP
ftr-337	2543	54	a	a	DET
ftr-337	2543	55	reduction	reduction	NOUN
ftr-337	2543	56	in	in	ADP
ftr-337	2543	57	the	the	DET
ftr-337	2543	58	liability	liability	NOUN
ftr-337	2543	59	and	and	CCONJ
ftr-337	2543	60	is	be	AUX
ftr-337	2543	61	neither	neither	CCONJ
ftr-337	2543	62	includible	includible	ADJ
ftr-337	2543	63	in	in	ADP
ftr-337	2543	64	income	income	NOUN
ftr-337	2543	65	nor	nor	CCONJ
ftr-337	2543	66	allowable	allowable	ADJ
ftr-337	2543	67	as	as	ADP
ftr-337	2543	68	a	a	DET
ftr-337	2543	69	section	section	NOUN
ftr-337	2543	70	164	164	NUM
ftr-337	2543	71	deduction	deduction	NOUN
ftr-337	2543	72	.	.	PUNCT
ftr-337	2544	1	the	the	DET
ftr-337	2544	2	browning	browning	NOUN
ftr-337	2544	3	case	case	NOUN
ftr-337	2544	4	involved	involve	VERB
ftr-337	2544	5	a	a	DET
ftr-337	2544	6	bargain	bargain	NOUN
ftr-337	2544	7	sale	sale	NOUN
ftr-337	2544	8	of	of	ADP
ftr-337	2544	9	property	property	NOUN
ftr-337	2544	10	to	to	ADP
ftr-337	2544	11	a	a	DET
ftr-337	2544	12	charity	charity	NOUN
ftr-337	2544	13	and	and	CCONJ
ftr-337	2544	14	held	hold	VERB
ftr-337	2544	15	that	that	SCONJ
ftr-337	2544	16	the	the	DET
ftr-337	2544	17	tax	tax	NOUN
ftr-337	2544	18	benefits	benefit	NOUN
ftr-337	2544	19	generated	generate	VERB
ftr-337	2544	20	by	by	ADP
ftr-337	2544	21	the	the	DET
ftr-337	2544	22	transaction	transaction	NOUN
ftr-337	2544	23	are	be	AUX
ftr-337	2544	24	not	not	PART
ftr-337	2544	25	includible	includible	ADJ
ftr-337	2544	26	in	in	ADP
ftr-337	2544	27	the	the	DET
ftr-337	2544	28	taxpayer	taxpayer	NOUN
ftr-337	2544	29	’s	’s	PART
ftr-337	2544	30	amount	amount	NOUN
ftr-337	2544	31	realized	realize	VERB
ftr-337	2544	32	for	for	ADP
ftr-337	2544	33	purposes	purpose	NOUN
ftr-337	2544	34	of	of	ADP
ftr-337	2544	35	computing	compute	VERB
ftr-337	2544	36	the	the	DET
ftr-337	2544	37	charitable	charitable	ADJ
ftr-337	2544	38	contribution	contribution	NOUN
ftr-337	2544	39	deduction	deduction	NOUN
ftr-337	2544	40	.	.	PUNCT
ftr-337	2545	1	387	387	NUM
ftr-337	2545	2	neither	neither	DET
ftr-337	2545	3	authority	authority	NOUN
ftr-337	2545	4	is	be	AUX
ftr-337	2545	5	on	on	ADP
ftr-337	2545	6	point	point	NOUN
ftr-337	2545	7	.	.	PUNCT
ftr-337	2546	1	if	if	SCONJ
ftr-337	2546	2	,	,	PUNCT
ftr-337	2546	3	to	to	ADP
ftr-337	2546	4	the	the	DET
ftr-337	2546	5	contrary	contrary	NOUN
ftr-337	2546	6	,	,	PUNCT
ftr-337	2546	7	an	an	DET
ftr-337	2546	8	income	income	NOUN
ftr-337	2546	9	inclusion	inclusion	NOUN
ftr-337	2546	10	is	be	AUX
ftr-337	2546	11	deemed	deem	VERB
ftr-337	2546	12	triggered	trigger	VERB
ftr-337	2546	13	by	by	ADP
ftr-337	2546	14	issuance	issuance	NOUN
ftr-337	2546	15	of	of	ADP
ftr-337	2546	16	a	a	DET
ftr-337	2546	17	transferable	transferable	ADJ
ftr-337	2546	18	tax	tax	NOUN
ftr-337	2546	19	credit	credit	NOUN
ftr-337	2546	20	to	to	ADP
ftr-337	2546	21	a	a	DET
ftr-337	2546	22	taxpayer	taxpayer	NOUN
ftr-337	2546	23	,	,	PUNCT
ftr-337	2546	24	the	the	DET
ftr-337	2546	25	taxpayer	taxpayer	NOUN
ftr-337	2546	26	would	would	AUX
ftr-337	2546	27	have	have	VERB
ftr-337	2546	28	a	a	DET
ftr-337	2546	29	tax	tax	NOUN
ftr-337	2546	30	cost	cost	NOUN
ftr-337	2546	31	basis	basis	NOUN
ftr-337	2546	32	in	in	ADP
ftr-337	2546	33	the	the	DET
ftr-337	2546	34	credit	credit	NOUN
ftr-337	2546	35	,	,	PUNCT
ftr-337	2546	36	so	so	SCONJ
ftr-337	2546	37	that	that	SCONJ
ftr-337	2546	38	a	a	DET
ftr-337	2546	39	subsequent	subsequent	ADJ
ftr-337	2546	40	sale	sale	NOUN
ftr-337	2546	41	of	of	ADP
ftr-337	2546	42	the	the	DET
ftr-337	2546	43	credit	credit	NOUN
ftr-337	2546	44	at	at	ADP
ftr-337	2546	45	a	a	DET
ftr-337	2546	46	discount	discount	NOUN
ftr-337	2546	47	from	from	ADP
ftr-337	2546	48	face	face	NOUN
ftr-337	2546	49	either	either	CCONJ
ftr-337	2546	50	produces	produce	VERB
ftr-337	2546	51	no	no	DET
ftr-337	2546	52	gain	gain	NOUN
ftr-337	2546	53	or	or	CCONJ
ftr-337	2546	54	loss	loss	NOUN
ftr-337	2546	55	(	(	PUNCT
ftr-337	2546	56	if	if	SCONJ
ftr-337	2546	57	the	the	DET
ftr-337	2546	58	credit	credit	NOUN
ftr-337	2546	59	was	be	AUX
ftr-337	2546	60	valued	value	VERB
ftr-337	2546	61	based	base	VERB
ftr-337	2546	62	upon	upon	SCONJ
ftr-337	2546	63	its	its	PRON
ftr-337	2546	64	realizable	realizable	ADJ
ftr-337	2546	65	value	value	NOUN
ftr-337	2546	66	on	on	ADP
ftr-337	2546	67	sale	sale	NOUN
ftr-337	2546	68	)	)	PUNCT
ftr-337	2546	69	or	or	CCONJ
ftr-337	2546	70	results	result	NOUN
ftr-337	2546	71	in	in	ADP
ftr-337	2546	72	a	a	DET
ftr-337	2546	73	loss	loss	NOUN
ftr-337	2546	74	(	(	PUNCT
ftr-337	2546	75	if	if	SCONJ
ftr-337	2546	76	the	the	DET
ftr-337	2546	77	credit	credit	NOUN
ftr-337	2546	78	was	be	AUX
ftr-337	2546	79	included	include	VERB
ftr-337	2546	80	in	in	ADP
ftr-337	2546	81	income	income	NOUN
ftr-337	2546	82	at	at	ADP
ftr-337	2546	83	its	its	PRON
ftr-337	2546	84	face	face	NOUN
ftr-337	2546	85	value	value	NOUN
ftr-337	2546	86	)	)	PUNCT
ftr-337	2546	87	presumably	presumably	ADV
ftr-337	2546	88	to	to	PART
ftr-337	2546	89	be	be	AUX
ftr-337	2546	90	characterized	characterize	VERB
ftr-337	2546	91	as	as	ADP
ftr-337	2546	92	ordinary	ordinary	ADJ
ftr-337	2546	93	,	,	PUNCT
ftr-337	2546	94	and	and	CCONJ
ftr-337	2546	95	a	a	DET
ftr-337	2546	96	net	net	ADJ
ftr-337	2546	97	ordinary	ordinary	ADJ
ftr-337	2546	98	income	income	NOUN
ftr-337	2546	99	inclusion	inclusion	NOUN
ftr-337	2546	100	in	in	ADP
ftr-337	2546	101	the	the	DET
ftr-337	2546	102	amount	amount	NOUN
ftr-337	2546	103	of	of	ADP
ftr-337	2546	104	the	the	DET
ftr-337	2546	105	cash	cash	NOUN
ftr-337	2546	106	received	receive	VERB
ftr-337	2546	107	on	on	ADP
ftr-337	2546	108	sale	sale	NOUN
ftr-337	2546	109	.	.	PUNCT
ftr-337	2547	1	the	the	DET
ftr-337	2547	2	taxpayer	taxpayer	NOUN
ftr-337	2547	3	that	that	PRON
ftr-337	2547	4	instead	instead	ADV
ftr-337	2547	5	simply	simply	ADV
ftr-337	2547	6	uses	use	VERB
ftr-337	2547	7	the	the	DET
ftr-337	2547	8	tax	tax	NOUN
ftr-337	2547	9	credit	credit	NOUN
ftr-337	2547	10	would	would	AUX
ftr-337	2547	11	be	be	AUX
ftr-337	2547	12	entitled	entitle	VERB
ftr-337	2547	13	to	to	ADP
ftr-337	2547	14	an	an	DET
ftr-337	2547	15	offsetting	offset	VERB
ftr-337	2547	16	section	section	NOUN
ftr-337	2547	17	164	164	NUM
ftr-337	2547	18	deduction	deduction	NOUN
ftr-337	2547	19	in	in	ADP
ftr-337	2547	20	light	light	NOUN
ftr-337	2547	21	of	of	ADP
ftr-337	2547	22	the	the	DET
ftr-337	2547	23	income	income	NOUN
ftr-337	2547	24	inclusion	inclusion	NOUN
ftr-337	2547	25	(	(	PUNCT
ftr-337	2547	26	at	at	ADP
ftr-337	2547	27	face	face	NOUN
ftr-337	2547	28	)	)	PUNCT
ftr-337	2547	29	and	and	CCONJ
ftr-337	2547	30	thus	thus	ADV
ftr-337	2547	31	no	no	DET
ftr-337	2547	32	net	net	ADJ
ftr-337	2547	33	deduction	deduction	NOUN
ftr-337	2547	34	,	,	PUNCT
ftr-337	2547	35	and	and	CCONJ
ftr-337	2547	36	increased	increase	VERB
ftr-337	2547	37	ordinary	ordinary	ADJ
ftr-337	2547	38	income	income	NOUN
ftr-337	2547	39	for	for	ADP
ftr-337	2547	40	federal	federal	ADJ
ftr-337	2547	41	income	income	NOUN
ftr-337	2547	42	tax	tax	NOUN
ftr-337	2547	43	purposes	purpose	NOUN
ftr-337	2547	44	in	in	ADP
ftr-337	2547	45	the	the	DET
ftr-337	2547	46	amount	amount	NOUN
ftr-337	2547	47	of	of	ADP
ftr-337	2547	48	the	the	DET
ftr-337	2547	49	state	state	NOUN
ftr-337	2547	50	tax	tax	NOUN
ftr-337	2547	51	credit	credit	NOUN
ftr-337	2547	52	(	(	PUNCT
ftr-337	2547	53	same	same	ADJ
ftr-337	2547	54	arithmetic	arithmetic	ADJ
ftr-337	2547	55	result	result	NOUN
ftr-337	2547	56	as	as	ADP
ftr-337	2547	57	exclusion	exclusion	NOUN
ftr-337	2547	58	of	of	ADP
ftr-337	2547	59	the	the	DET
ftr-337	2547	60	credit	credit	NOUN
ftr-337	2547	61	from	from	ADP
ftr-337	2547	62	income	income	NOUN
ftr-337	2547	63	and	and	CCONJ
ftr-337	2547	64	denial	denial	NOUN
ftr-337	2547	65	of	of	ADP
ftr-337	2547	66	a	a	DET
ftr-337	2547	67	section	section	NOUN
ftr-337	2547	68	164	164	NUM
ftr-337	2547	69	deduction	deduction	NOUN
ftr-337	2547	70	)	)	PUNCT
ftr-337	2547	71	.	.	PUNCT
ftr-337	2548	1	such	such	DET
ftr-337	2548	2	an	an	DET
ftr-337	2548	3	approach	approach	NOUN
ftr-337	2548	4	in	in	ADP
ftr-337	2548	5	tempel	tempel	NOUN
ftr-337	2548	6	would	would	AUX
ftr-337	2548	7	have	have	AUX
ftr-337	2548	8	produced	produce	VERB
ftr-337	2548	9	a	a	DET
ftr-337	2548	10	more	more	ADV
ftr-337	2548	11	sensible	sensible	ADJ
ftr-337	2548	12	outcome	outcome	NOUN
ftr-337	2548	13	.	.	PUNCT
ftr-337	2549	1	388	388	NUM
ftr-337	2549	2	deployment	deployment	NOUN
ftr-337	2549	3	of	of	ADP
ftr-337	2549	4	the	the	DET
ftr-337	2549	5	underlying	underlying	ADJ
ftr-337	2549	6	principle	principle	NOUN
ftr-337	2549	7	also	also	ADV
ftr-337	2549	8	might	might	AUX
ftr-337	2549	9	have	have	VERB
ftr-337	2549	10	implications	implication	NOUN
ftr-337	2549	11	in	in	ADP
ftr-337	2549	12	cases	case	NOUN
ftr-337	2549	13	like	like	ADP
ftr-337	2549	14	virginia	virginia	PROPN
ftr-337	2549	15	historic	historic	ADJ
ftr-337	2549	16	tax	tax	NOUN
ftr-337	2549	17	credit	credit	NOUN
ftr-337	2549	18	as	as	SCONJ
ftr-337	2549	19	will	will	AUX
ftr-337	2549	20	be	be	AUX
ftr-337	2549	21	discussed	discuss	VERB
ftr-337	2549	22	in	in	ADP
ftr-337	2549	23	part	part	NOUN
ftr-337	2549	24	vii.d	vii.d	PROPN
ftr-337	2549	25	.	.	PUNCT
ftr-337	2550	1	386	386	NUM
ftr-337	2550	2	.	.	X
ftr-337	2550	3	109	109	NUM
ftr-337	2550	4	t.c	t.c	PROPN
ftr-337	2550	5	.	.	PROPN
ftr-337	2550	6	303	303	NUM
ftr-337	2550	7	,	,	PUNCT
ftr-337	2550	8	324–25	324–25	NUM
ftr-337	2550	9	(	(	PUNCT
ftr-337	2550	10	1997	1997	NUM
ftr-337	2550	11	)	)	PUNCT
ftr-337	2550	12	.	.	PUNCT
ftr-337	2551	1	387	387	X
ftr-337	2551	2	.	.	PUNCT
ftr-337	2552	1	the	the	DET
ftr-337	2552	2	government	government	NOUN
ftr-337	2552	3	argued	argue	VERB
ftr-337	2552	4	that	that	SCONJ
ftr-337	2552	5	“	"	PUNCT
ftr-337	2552	6	the	the	DET
ftr-337	2552	7	value	value	NOUN
ftr-337	2552	8	of	of	ADP
ftr-337	2552	9	tax	tax	NOUN
ftr-337	2552	10	deferral	deferral	NOUN
ftr-337	2552	11	received	receive	VERB
ftr-337	2552	12	from	from	ADP
ftr-337	2552	13	the	the	DET
ftr-337	2552	14	installment	installment	NOUN
ftr-337	2552	15	sale	sale	NOUN
ftr-337	2552	16	of	of	ADP
ftr-337	2552	17	the	the	DET
ftr-337	2552	18	easement	easement	NOUN
ftr-337	2552	19	to	to	ADP
ftr-337	2552	20	the	the	DET
ftr-337	2552	21	county	county	NOUN
ftr-337	2552	22	,	,	PUNCT
ftr-337	2552	23	the	the	DET
ftr-337	2552	24	tax	tax	NOUN
ftr-337	2552	25	-	-	PUNCT
ftr-337	2552	26	free	free	ADJ
ftr-337	2552	27	nature	nature	NOUN
ftr-337	2552	28	of	of	ADP
ftr-337	2552	29	the	the	DET
ftr-337	2552	30	interest	interest	NOUN
ftr-337	2552	31	on	on	ADP
ftr-337	2552	32	the	the	DET
ftr-337	2552	33	county	county	NOUN
ftr-337	2552	34	’s	’s	PART
ftr-337	2552	35	debt	debt	NOUN
ftr-337	2552	36	,	,	PUNCT
ftr-337	2552	37	and	and	CCONJ
ftr-337	2552	38	the	the	DET
ftr-337	2552	39	value	value	NOUN
ftr-337	2552	40	of	of	ADP
ftr-337	2552	41	the	the	DET
ftr-337	2552	42	charitable	charitable	ADJ
ftr-337	2552	43	contribution	contribution	NOUN
ftr-337	2552	44	deduction	deduction	NOUN
ftr-337	2552	45	all	all	PRON
ftr-337	2552	46	must	must	AUX
ftr-337	2552	47	be	be	AUX
ftr-337	2552	48	subtracted	subtract	VERB
ftr-337	2552	49	from	from	ADP
ftr-337	2552	50	the	the	DET
ftr-337	2552	51	fair	fair	ADJ
ftr-337	2552	52	market	market	NOUN
ftr-337	2552	53	value	value	NOUN
ftr-337	2552	54	of	of	ADP
ftr-337	2552	55	the	the	DET
ftr-337	2552	56	easement	easement	NOUN
ftr-337	2552	57	in	in	ADP
ftr-337	2552	58	determining	determine	VERB
ftr-337	2552	59	the	the	DET
ftr-337	2552	60	amount	amount	NOUN
ftr-337	2552	61	of	of	ADP
ftr-337	2552	62	any	any	DET
ftr-337	2552	63	gift	gift	NOUN
ftr-337	2552	64	to	to	ADP
ftr-337	2552	65	the	the	DET
ftr-337	2552	66	county	county	NOUN
ftr-337	2552	67	.	.	PUNCT
ftr-337	2552	68	”	"	PUNCT
ftr-337	2553	1	i	i	PRON
ftr-337	2553	2	d.	d.	VERB
ftr-337	2553	3	at	at	ADP
ftr-337	2553	4	324	324	NUM
ftr-337	2553	5	.	.	PUNCT
ftr-337	2554	1	388	388	NUM
ftr-337	2554	2	.	.	PUNCT
ftr-337	2554	3	accord	accord	PROPN
ftr-337	2554	4	robert	robert	PROPN
ftr-337	2554	5	feldgarden	feldgarden	PROPN
ftr-337	2554	6	,	,	PUNCT
ftr-337	2554	7	letter	letter	NOUN
ftr-337	2554	8	to	to	ADP
ftr-337	2554	9	the	the	DET
ftr-337	2554	10	editor	editor	NOUN
ftr-337	2554	11	,	,	PUNCT
ftr-337	2554	12	tempel	tempel	PROPN
ftr-337	2554	13	:	:	PUNCT
ftr-337	2554	14	allowing	allow	VERB
ftr-337	2554	15	capital	capital	NOUN
ftr-337	2554	16	gain	gain	NOUN
ftr-337	2554	17	on	on	ADP
ftr-337	2554	18	unappreciated	unappreciated	ADJ
ftr-337	2554	19	property	property	NOUN
ftr-337	2554	20	,	,	PUNCT
ftr-337	2554	21	131	131	NUM
ftr-337	2554	22	tax	tax	NOUN
ftr-337	2554	23	notes	note	NOUN
ftr-337	2554	24	329	329	NUM
ftr-337	2554	25	(	(	PUNCT
ftr-337	2554	26	apr	apr	PROPN
ftr-337	2554	27	.	.	PROPN
ftr-337	2554	28	18	18	NUM
ftr-337	2554	29	,	,	PUNCT
ftr-337	2554	30	2011	2011	NUM
ftr-337	2554	31	)	)	PUNCT
ftr-337	2554	32	(	(	PUNCT
ftr-337	2554	33	suggesting	suggest	VERB
ftr-337	2554	34	the	the	DET
ftr-337	2554	35	taxpayer	taxpayer	NOUN
ftr-337	2554	36	in	in	ADP
ftr-337	2554	37	tempel	tempel	NOUN
ftr-337	2554	38	should	should	AUX
ftr-337	2554	39	have	have	AUX
ftr-337	2554	40	been	be	AUX
ftr-337	2554	41	required	require	VERB
ftr-337	2554	42	to	to	PART
ftr-337	2554	43	include	include	VERB
ftr-337	2554	44	the	the	DET
ftr-337	2554	45	fair	fair	ADJ
ftr-337	2554	46	market	market	NOUN
ftr-337	2554	47	value	value	NOUN
ftr-337	2554	48	of	of	ADP
ftr-337	2554	49	the	the	DET
ftr-337	2554	50	state	state	NOUN
ftr-337	2554	51	tax	tax	NOUN
ftr-337	2554	52	credits	credit	NOUN
ftr-337	2554	53	in	in	ADP
ftr-337	2554	54	gross	gross	ADJ
ftr-337	2554	55	income	income	NOUN
ftr-337	2554	56	(	(	PUNCT
ftr-337	2554	57	based	base	VERB
ftr-337	2554	58	on	on	ADP
ftr-337	2554	59	the	the	DET
ftr-337	2554	60	sales	sale	NOUN
ftr-337	2554	61	price	price	NOUN
ftr-337	2554	62	of	of	ADP
ftr-337	2554	63	the	the	DET
ftr-337	2554	64	credits	credit	NOUN
ftr-337	2554	65	sold	sell	VERB
ftr-337	2554	66	of	of	ADP
ftr-337	2554	67	approximately	approximately	ADV
ftr-337	2554	68	85	85	NUM
ftr-337	2554	69	cents	cent	NOUN
ftr-337	2554	70	on	on	ADP
ftr-337	2554	71	the	the	DET
ftr-337	2554	72	dollar	dollar	NOUN
ftr-337	2554	73	)	)	PUNCT
ftr-337	2554	74	upon	upon	SCONJ
ftr-337	2554	75	issuance	issuance	NOUN
ftr-337	2554	76	)	)	PUNCT
ftr-337	2554	77	.	.	PUNCT
ftr-337	2555	1	see	see	VERB
ftr-337	2555	2	also	also	ADV
ftr-337	2555	3	infra	infra	NOUN
ftr-337	2555	4	note	note	VERB
ftr-337	2555	5	415	415	NUM
ftr-337	2555	6	and	and	CCONJ
ftr-337	2555	7	accompanying	accompany	VERB
ftr-337	2555	8	text	text	NOUN
ftr-337	2555	9	.	.	PUNCT
ftr-337	2556	1	2012	2012	NUM
ftr-337	2556	2	]	]	PUNCT
ftr-337	2556	3	monetization	monetization	NOUN
ftr-337	2556	4	of	of	ADP
ftr-337	2556	5	business	business	NOUN
ftr-337	2556	6	tax	tax	NOUN
ftr-337	2556	7	credits	credit	NOUN
ftr-337	2556	8	733	733	NUM
ftr-337	2556	9	c.	c.	PROPN
ftr-337	2556	10	the	the	DET
ftr-337	2556	11	virginia	virginia	PROPN
ftr-337	2556	12	historic	historic	ADJ
ftr-337	2556	13	tax	tax	NOUN
ftr-337	2556	14	credit	credit	NOUN
ftr-337	2556	15	case	case	NOUN
ftr-337	2556	16	in	in	ADP
ftr-337	2556	17	virginia	virginia	PROPN
ftr-337	2556	18	historic	historic	ADJ
ftr-337	2556	19	tax	tax	NOUN
ftr-337	2556	20	credit	credit	NOUN
ftr-337	2556	21	,	,	PUNCT
ftr-337	2556	22	389	389	NUM
ftr-337	2556	23	the	the	DET
ftr-337	2556	24	court	court	NOUN
ftr-337	2556	25	of	of	ADP
ftr-337	2556	26	appeals	appeal	NOUN
ftr-337	2556	27	for	for	ADP
ftr-337	2556	28	the	the	DET
ftr-337	2556	29	fourth	fourth	ADJ
ftr-337	2556	30	circuit	circuit	NOUN
ftr-337	2556	31	ruled	rule	VERB
ftr-337	2556	32	that	that	SCONJ
ftr-337	2556	33	a	a	DET
ftr-337	2556	34	partnership	partnership	NOUN
ftr-337	2556	35	’s	’s	PART
ftr-337	2556	36	purported	purport	VERB
ftr-337	2556	37	allocations	allocation	NOUN
ftr-337	2556	38	of	of	ADP
ftr-337	2556	39	virginia	virginia	PROPN
ftr-337	2556	40	state	state	PROPN
ftr-337	2556	41	historic	historic	ADJ
ftr-337	2556	42	rehabilitation	rehabilitation	NOUN
ftr-337	2556	43	tax	tax	NOUN
ftr-337	2556	44	credits	credit	NOUN
ftr-337	2556	45	to	to	ADP
ftr-337	2556	46	certain	certain	ADJ
ftr-337	2556	47	of	of	ADP
ftr-337	2556	48	its	its	PRON
ftr-337	2556	49	partners	partner	NOUN
ftr-337	2556	50	for	for	ADP
ftr-337	2556	51	the	the	DET
ftr-337	2556	52	2001	2001	NUM
ftr-337	2556	53	and	and	CCONJ
ftr-337	2556	54	2002	2002	NUM
ftr-337	2556	55	tax	tax	NOUN
ftr-337	2556	56	years	year	NOUN
ftr-337	2556	57	amounted	amount	VERB
ftr-337	2556	58	to	to	ADP
ftr-337	2556	59	“	"	PUNCT
ftr-337	2556	60	sales	sale	NOUN
ftr-337	2556	61	”	"	PUNCT
ftr-337	2556	62	of	of	ADP
ftr-337	2556	63	the	the	DET
ftr-337	2556	64	tax	tax	NOUN
ftr-337	2556	65	credits	credit	NOUN
ftr-337	2556	66	for	for	ADP
ftr-337	2556	67	federal	federal	ADJ
ftr-337	2556	68	tax	tax	NOUN
ftr-337	2556	69	purposes	purpose	NOUN
ftr-337	2556	70	,	,	PUNCT
ftr-337	2556	71	pursuant	pursuant	ADJ
ftr-337	2556	72	to	to	ADP
ftr-337	2556	73	section	section	NOUN
ftr-337	2556	74	707	707	NUM
ftr-337	2556	75	.	.	PUNCT
ftr-337	2557	1	it	it	PRON
ftr-337	2557	2	did	do	VERB
ftr-337	2557	3	so	so	ADV
ftr-337	2557	4	“	"	PUNCT
ftr-337	2557	5	[	[	X
ftr-337	2557	6	a]ssuming	a]ssuming	NOUN
ftr-337	2557	7	,	,	PUNCT
ftr-337	2557	8	without	without	ADP
ftr-337	2557	9	deciding	decide	VERB
ftr-337	2557	10	,	,	PUNCT
ftr-337	2557	11	that	that	SCONJ
ftr-337	2557	12	a	a	DET
ftr-337	2557	13	‘	'	PUNCT
ftr-337	2557	14	bona	bona	ADJ
ftr-337	2557	15	fide	fide	ADJ
ftr-337	2557	16	’	'	PUNCT
ftr-337	2557	17	partnership	partnership	NOUN
ftr-337	2557	18	existed	exist	VERB
ftr-337	2557	19	.	.	PUNCT
ftr-337	2557	20	”	"	PUNCT
ftr-337	2558	1	390	390	NUM
ftr-337	2558	2	the	the	DET
ftr-337	2558	3	tax	tax	NOUN
ftr-337	2558	4	court	court	NOUN
ftr-337	2558	5	had	have	AUX
ftr-337	2558	6	determined	determine	VERB
ftr-337	2558	7	,	,	PUNCT
ftr-337	2558	8	to	to	ADP
ftr-337	2558	9	the	the	DET
ftr-337	2558	10	contrary	contrary	NOUN
ftr-337	2558	11	,	,	PUNCT
ftr-337	2558	12	that	that	SCONJ
ftr-337	2558	13	the	the	DET
ftr-337	2558	14	state	state	NOUN
ftr-337	2558	15	tax	tax	NOUN
ftr-337	2558	16	credit	credit	NOUN
ftr-337	2558	17	investors	investor	NOUN
ftr-337	2558	18	(	(	PUNCT
ftr-337	2558	19	the	the	DET
ftr-337	2558	20	“	"	PUNCT
ftr-337	2558	21	investors	investor	NOUN
ftr-337	2558	22	”	"	PUNCT
ftr-337	2558	23	)	)	PUNCT
ftr-337	2558	24	were	be	AUX
ftr-337	2558	25	in	in	ADP
ftr-337	2558	26	fact	fact	NOUN
ftr-337	2558	27	partners	partner	NOUN
ftr-337	2558	28	in	in	ADP
ftr-337	2558	29	a	a	DET
ftr-337	2558	30	bona	bona	ADJ
ftr-337	2558	31	fide	fide	ADJ
ftr-337	2558	32	partnership	partnership	NOUN
ftr-337	2558	33	for	for	ADP
ftr-337	2558	34	federal	federal	ADJ
ftr-337	2558	35	tax	tax	NOUN
ftr-337	2558	36	purposes	purpose	NOUN
ftr-337	2558	37	and	and	CCONJ
ftr-337	2558	38	that	that	SCONJ
ftr-337	2558	39	the	the	DET
ftr-337	2558	40	transactions	transaction	NOUN
ftr-337	2558	41	between	between	ADP
ftr-337	2558	42	these	these	DET
ftr-337	2558	43	investors	investor	NOUN
ftr-337	2558	44	and	and	CCONJ
ftr-337	2558	45	the	the	DET
ftr-337	2558	46	partnership	partnership	NOUN
ftr-337	2558	47	were	be	AUX
ftr-337	2558	48	not	not	PART
ftr-337	2558	49	disguised	disguise	VERB
ftr-337	2558	50	sales	sale	NOUN
ftr-337	2558	51	under	under	ADP
ftr-337	2558	52	section	section	NOUN
ftr-337	2558	53	707	707	NUM
ftr-337	2558	54	;	;	PUNCT
ftr-337	2558	55	rather	rather	ADV
ftr-337	2558	56	the	the	DET
ftr-337	2558	57	tax	tax	NOUN
ftr-337	2558	58	court	court	NOUN
ftr-337	2558	59	held	hold	VERB
ftr-337	2558	60	that	that	SCONJ
ftr-337	2558	61	“	"	PUNCT
ftr-337	2558	62	the	the	DET
ftr-337	2558	63	substance	substance	NOUN
ftr-337	2558	64	of	of	ADP
ftr-337	2558	65	the	the	DET
ftr-337	2558	66	transactions	transaction	NOUN
ftr-337	2558	67	matched	match	VERB
ftr-337	2558	68	their	their	PRON
ftr-337	2558	69	form	form	NOUN
ftr-337	2558	70	.	.	PUNCT
ftr-337	2558	71	”	"	PUNCT
ftr-337	2559	1	391	391	NUM
ftr-337	2559	2	under	under	ADP
ftr-337	2559	3	the	the	DET
ftr-337	2559	4	virginia	virginia	PROPN
ftr-337	2559	5	legislation	legislation	NOUN
ftr-337	2559	6	,	,	PUNCT
ftr-337	2559	7	any	any	DET
ftr-337	2559	8	person	person	NOUN
ftr-337	2559	9	rehabilitating	rehabilitate	VERB
ftr-337	2559	10	a	a	DET
ftr-337	2559	11	historic	historic	ADJ
ftr-337	2559	12	property	property	NOUN
ftr-337	2559	13	that	that	PRON
ftr-337	2559	14	obtained	obtain	VERB
ftr-337	2559	15	state	state	NOUN
ftr-337	2559	16	approval	approval	NOUN
ftr-337	2559	17	and	and	CCONJ
ftr-337	2559	18	certification	certification	NOUN
ftr-337	2559	19	of	of	ADP
ftr-337	2559	20	the	the	DET
ftr-337	2559	21	project	project	NOUN
ftr-337	2559	22	by	by	ADP
ftr-337	2559	23	the	the	DET
ftr-337	2559	24	virginia	virginia	PROPN
ftr-337	2559	25	department	department	PROPN
ftr-337	2559	26	of	of	ADP
ftr-337	2559	27	historic	historic	ADJ
ftr-337	2559	28	resources	resource	NOUN
ftr-337	2559	29	was	be	AUX
ftr-337	2559	30	entitled	entitle	VERB
ftr-337	2559	31	to	to	PART
ftr-337	2559	32	receive	receive	VERB
ftr-337	2559	33	tax	tax	NOUN
ftr-337	2559	34	credits	credit	NOUN
ftr-337	2559	35	for	for	ADP
ftr-337	2559	36	up	up	ADP
ftr-337	2559	37	to	to	PART
ftr-337	2559	38	25	25	NUM
ftr-337	2559	39	percent	percent	NOUN
ftr-337	2559	40	of	of	ADP
ftr-337	2559	41	eligible	eligible	ADJ
ftr-337	2559	42	renovation	renovation	NOUN
ftr-337	2559	43	costs	cost	NOUN
ftr-337	2559	44	.	.	PUNCT
ftr-337	2560	1	392	392	NUM
ftr-337	2560	2	the	the	DET
ftr-337	2560	3	tax	tax	NOUN
ftr-337	2560	4	credits	credit	NOUN
ftr-337	2560	5	generally	generally	ADV
ftr-337	2560	6	were	be	AUX
ftr-337	2560	7	not	not	PART
ftr-337	2560	8	transferable	transferable	ADJ
ftr-337	2560	9	but	but	CCONJ
ftr-337	2560	10	the	the	DET
ftr-337	2560	11	virginia	virginia	PROPN
ftr-337	2560	12	legislation	legislation	NOUN
ftr-337	2560	13	authorized	authorize	VERB
ftr-337	2560	14	a	a	DET
ftr-337	2560	15	partnership	partnership	NOUN
ftr-337	2560	16	in	in	ADP
ftr-337	2560	17	receipt	receipt	NOUN
ftr-337	2560	18	of	of	ADP
ftr-337	2560	19	the	the	DET
ftr-337	2560	20	state	state	NOUN
ftr-337	2560	21	tax	tax	NOUN
ftr-337	2560	22	credits	credit	NOUN
ftr-337	2560	23	to	to	PART
ftr-337	2560	24	divide	divide	VERB
ftr-337	2560	25	them	they	PRON
ftr-337	2560	26	among	among	ADP
ftr-337	2560	27	the	the	DET
ftr-337	2560	28	partners	partner	NOUN
ftr-337	2560	29	“	"	PUNCT
ftr-337	2560	30	as	as	ADP
ftr-337	2560	31	the	the	DET
ftr-337	2560	32	partners	partner	NOUN
ftr-337	2560	33	.	.	PUNCT
ftr-337	2560	34	.	.	PUNCT
ftr-337	2560	35	.	.	PUNCT
ftr-337	2561	1	mutually	mutually	ADV
ftr-337	2561	2	agree	agree	VERB
ftr-337	2561	3	.	.	PUNCT
ftr-337	2561	4	”	"	PUNCT
ftr-337	2562	1	393	393	NUM
ftr-337	2562	2	an	an	DET
ftr-337	2562	3	exception	exception	NOUN
ftr-337	2562	4	to	to	ADP
ftr-337	2562	5	the	the	DET
ftr-337	2562	6	rule	rule	NOUN
ftr-337	2562	7	against	against	ADP
ftr-337	2562	8	transfer	transfer	NOUN
ftr-337	2562	9	of	of	ADP
ftr-337	2562	10	the	the	DET
ftr-337	2562	11	credits	credit	NOUN
ftr-337	2562	12	was	be	AUX
ftr-337	2562	13	made	make	VERB
ftr-337	2562	14	in	in	ADP
ftr-337	2562	15	1999	1999	NUM
ftr-337	2562	16	to	to	PART
ftr-337	2562	17	allow	allow	VERB
ftr-337	2562	18	for	for	ADP
ftr-337	2562	19	a	a	DET
ftr-337	2562	20	one	one	NUM
ftr-337	2562	21	-	-	PUNCT
ftr-337	2562	22	time	time	NOUN
ftr-337	2562	23	transfer	transfer	NOUN
ftr-337	2562	24	(	(	PUNCT
ftr-337	2562	25	by	by	ADP
ftr-337	2562	26	sale	sale	NOUN
ftr-337	2562	27	or	or	CCONJ
ftr-337	2562	28	otherwise	otherwise	ADV
ftr-337	2562	29	)	)	PUNCT
ftr-337	2562	30	of	of	ADP
ftr-337	2562	31	credits	credit	NOUN
ftr-337	2562	32	for	for	ADP
ftr-337	2562	33	projects	project	NOUN
ftr-337	2562	34	that	that	PRON
ftr-337	2562	35	had	have	AUX
ftr-337	2562	36	received	receive	VERB
ftr-337	2562	37	certification	certification	NOUN
ftr-337	2562	38	prior	prior	ADV
ftr-337	2562	39	to	to	ADP
ftr-337	2562	40	the	the	DET
ftr-337	2562	41	finalization	finalization	NOUN
ftr-337	2562	42	of	of	ADP
ftr-337	2562	43	the	the	DET
ftr-337	2562	44	rules	rule	NOUN
ftr-337	2562	45	,	,	PUNCT
ftr-337	2562	46	to	to	PART
ftr-337	2562	47	protect	protect	VERB
ftr-337	2562	48	projects	project	NOUN
ftr-337	2562	49	that	that	PRON
ftr-337	2562	50	had	have	AUX
ftr-337	2562	51	been	be	AUX
ftr-337	2562	52	structured	structure	VERB
ftr-337	2562	53	on	on	ADP
ftr-337	2562	54	the	the	DET
ftr-337	2562	55	assumption	assumption	NOUN
ftr-337	2562	56	the	the	DET
ftr-337	2562	57	credits	credit	NOUN
ftr-337	2562	58	would	would	AUX
ftr-337	2562	59	be	be	AUX
ftr-337	2562	60	transferable	transferable	ADJ
ftr-337	2562	61	.	.	PUNCT
ftr-337	2563	1	the	the	DET
ftr-337	2563	2	structure	structure	NOUN
ftr-337	2563	3	involved	involve	VERB
ftr-337	2563	4	in	in	ADP
ftr-337	2563	5	virginia	virginia	PROPN
ftr-337	2563	6	historic	historic	ADJ
ftr-337	2563	7	tax	tax	NOUN
ftr-337	2563	8	credit	credit	NOUN
ftr-337	2563	9	was	be	AUX
ftr-337	2563	10	as	as	SCONJ
ftr-337	2563	11	follows	follow	VERB
ftr-337	2563	12	:	:	PUNCT
ftr-337	2563	13	389	389	NUM
ftr-337	2563	14	.	.	PUNCT
ftr-337	2564	1	virginia	virginia	PROPN
ftr-337	2564	2	historic	historic	ADJ
ftr-337	2564	3	tax	tax	PROPN
ftr-337	2564	4	credit	credit	NOUN
ftr-337	2564	5	fund	fund	NOUN
ftr-337	2564	6	2001	2001	NUM
ftr-337	2564	7	v.	v.	ADP
ftr-337	2564	8	commissioner	commissioner	NOUN
ftr-337	2564	9	,	,	PUNCT
ftr-337	2564	10	639	639	NUM
ftr-337	2564	11	f.3d	f.3d	NUM
ftr-337	2564	12	129	129	NUM
ftr-337	2564	13	(	(	PUNCT
ftr-337	2564	14	4th	4th	ADJ
ftr-337	2564	15	cir	cir	NOUN
ftr-337	2564	16	.	.	PUNCT
ftr-337	2564	17	2011	2011	NUM
ftr-337	2564	18	)	)	PUNCT
ftr-337	2564	19	,	,	PUNCT
ftr-337	2564	20	rev’g	rev’g	PROPN
ftr-337	2564	21	98	98	NUM
ftr-337	2564	22	t.c.m	t.c.m	NOUN
ftr-337	2564	23	.	.	PUNCT
ftr-337	2565	1	(	(	PUNCT
ftr-337	2565	2	cch	cch	NOUN
ftr-337	2565	3	)	)	PUNCT
ftr-337	2565	4	630	630	NUM
ftr-337	2565	5	(	(	PUNCT
ftr-337	2565	6	2009	2009	NUM
ftr-337	2565	7	)	)	PUNCT
ftr-337	2565	8	.	.	PUNCT
ftr-337	2566	1	390	390	NUM
ftr-337	2566	2	.	.	PUNCT
ftr-337	2567	1	639	639	NUM
ftr-337	2567	2	f.3d	f.3d	NUM
ftr-337	2567	3	at	at	ADP
ftr-337	2567	4	137	137	NUM
ftr-337	2567	5	.	.	PUNCT
ftr-337	2568	1	391	391	NUM
ftr-337	2568	2	.	.	PUNCT
ftr-337	2569	1	virginia	virginia	PROPN
ftr-337	2569	2	historic	historic	ADJ
ftr-337	2569	3	tax	tax	PROPN
ftr-337	2569	4	credit	credit	NOUN
ftr-337	2569	5	fund	fund	NOUN
ftr-337	2569	6	2001	2001	NUM
ftr-337	2569	7	v.	v.	ADP
ftr-337	2569	8	commissioner	commissioner	NOUN
ftr-337	2569	9	,	,	PUNCT
ftr-337	2569	10	98	98	NUM
ftr-337	2569	11	t.c.m	t.c.m	NOUN
ftr-337	2569	12	.	.	PUNCT
ftr-337	2570	1	(	(	PUNCT
ftr-337	2570	2	cch	cch	NOUN
ftr-337	2570	3	)	)	PUNCT
ftr-337	2570	4	630	630	NUM
ftr-337	2570	5	,	,	PUNCT
ftr-337	2570	6	635	635	NUM
ftr-337	2570	7	(	(	PUNCT
ftr-337	2570	8	2009	2009	NUM
ftr-337	2570	9	)	)	PUNCT
ftr-337	2570	10	.	.	PUNCT
ftr-337	2571	1	392	392	NUM
ftr-337	2571	2	.	.	X
ftr-337	2571	3	va	va	PROPN
ftr-337	2571	4	.	.	PROPN
ftr-337	2571	5	code	code	PROPN
ftr-337	2571	6	ann	ann	PROPN
ftr-337	2571	7	.	.	PUNCT
ftr-337	2572	1	§	§	PROPN
ftr-337	2572	2	58.1	58.1	NUM
ftr-337	2572	3	-	-	SYM
ftr-337	2572	4	339.2	339.2	NUM
ftr-337	2572	5	(	(	PUNCT
ftr-337	2572	6	west	west	NOUN
ftr-337	2572	7	2011	2011	NUM
ftr-337	2572	8	)	)	PUNCT
ftr-337	2572	9	.	.	PUNCT
ftr-337	2573	1	393	393	NUM
ftr-337	2573	2	.	.	PUNCT
ftr-337	2573	3	va	va	PROPN
ftr-337	2573	4	.	.	PROPN
ftr-337	2573	5	code	code	PROPN
ftr-337	2573	6	ann	ann	PROPN
ftr-337	2573	7	.	.	PUNCT
ftr-337	2574	1	§	§	PROPN
ftr-337	2574	2	58.1	58.1	NUM
ftr-337	2574	3	-	-	PUNCT
ftr-337	2574	4	339.2(a	339.2(a	NOUN
ftr-337	2574	5	)	)	PUNCT
ftr-337	2574	6	(	(	PUNCT
ftr-337	2574	7	west	west	NOUN
ftr-337	2574	8	2011	2011	NUM
ftr-337	2574	9	)	)	PUNCT
ftr-337	2574	10	.	.	PUNCT
ftr-337	2575	1	734	734	NUM
ftr-337	2575	2	florida	florida	PROPN
ftr-337	2575	3	tax	tax	NOUN
ftr-337	2575	4	review	review	NOUN
ftr-337	2575	5	[	[	X
ftr-337	2575	6	vol.12:9	vol.12:9	PRON
ftr-337	2575	7	virginia	virginia	PROPN
ftr-337	2575	8	historic	historic	ADJ
ftr-337	2575	9	tax	tax	NOUN
ftr-337	2575	10	credit	credit	NOUN
ftr-337	2575	11	fund	fund	NOUN
ftr-337	2575	12	2001	2001	NUM
ftr-337	2575	13	,	,	PUNCT
ftr-337	2575	14	llc	llc	PROPN
ftr-337	2575	15	(	(	PUNCT
ftr-337	2575	16	“	"	PUNCT
ftr-337	2575	17	2001	2001	NUM
ftr-337	2575	18	llc	llc	PROPN
ftr-337	2575	19	”	"	PUNCT
ftr-337	2575	20	)	)	PUNCT
ftr-337	2575	21	virginia	virginia	PROPN
ftr-337	2575	22	historic	historic	ADJ
ftr-337	2575	23	tax	tax	NOUN
ftr-337	2575	24	credit	credit	NOUN
ftr-337	2575	25	fund	fund	NOUN
ftr-337	2575	26	2001	2001	NUM
ftr-337	2575	27	scp	scp	PROPN
ftr-337	2575	28	,	,	PUNCT
ftr-337	2575	29	lp	lp	PROPN
ftr-337	2575	30	(	(	PUNCT
ftr-337	2575	31	“	"	PUNCT
ftr-337	2575	32	scp	scp	PROPN
ftr-337	2575	33	lp	lp	NOUN
ftr-337	2575	34	”	"	PUNCT
ftr-337	2575	35	)	)	PUNCT
ftr-337	2575	36	virginia	virginia	PROPN
ftr-337	2575	37	historic	historic	ADJ
ftr-337	2575	38	tax	tax	NOUN
ftr-337	2575	39	credit	credit	NOUN
ftr-337	2575	40	fund	fund	NOUN
ftr-337	2575	41	2001	2001	NUM
ftr-337	2575	42	scp	scp	PROPN
ftr-337	2575	43	,	,	PUNCT
ftr-337	2575	44	llc	llc	PROPN
ftr-337	2575	45	(	(	PUNCT
ftr-337	2575	46	“	"	PUNCT
ftr-337	2575	47	scp	scp	PROPN
ftr-337	2575	48	llc	llc	PROPN
ftr-337	2575	49	”	"	PUNCT
ftr-337	2575	50	)	)	PUNCT
ftr-337	2575	51	virginia	virginia	PROPN
ftr-337	2575	52	historic	historic	ADJ
ftr-337	2575	53	tax	tax	NOUN
ftr-337	2575	54	credit	credit	NOUN
ftr-337	2575	55	fund	fund	NOUN
ftr-337	2575	56	2001	2001	NUM
ftr-337	2575	57	,	,	PUNCT
ftr-337	2575	58	l.p	l.p	PROPN
ftr-337	2575	59	.	.	PROPN
ftr-337	2575	60	(	(	PUNCT
ftr-337	2575	61	“	"	PUNCT
ftr-337	2575	62	2001	2001	NUM
ftr-337	2575	63	lp	lp	NOUN
ftr-337	2575	64	”	"	PUNCT
ftr-337	2575	65	)	)	PUNCT
ftr-337	2575	66	99	99	NUM
ftr-337	2575	67	%	%	NOUN
ftr-337	2575	68	99	99	NUM
ftr-337	2575	69	%	%	NOUN
ftr-337	2575	70	97	97	NUM
ftr-337	2575	71	%	%	NOUN
ftr-337	2575	72	1	1	NUM
ftr-337	2575	73	%	%	NOUN
ftr-337	2575	74	1	1	NUM
ftr-337	2575	75	%	%	NOUN
ftr-337	2575	76	one	one	NUM
ftr-337	2575	77	percent	percent	NOUN
ftr-337	2575	78	interests	interest	NOUN
ftr-337	2575	79	in	in	ADP
ftr-337	2575	80	each	each	PRON
ftr-337	2575	81	of	of	ADP
ftr-337	2575	82	scp	scp	PROPN
ftr-337	2575	83	lp	lp	PROPN
ftr-337	2575	84	,	,	PUNCT
ftr-337	2575	85	scp	scp	PROPN
ftr-337	2575	86	llc	llc	PROPN
ftr-337	2575	87	and	and	CCONJ
ftr-337	2575	88	2001	2001	NUM
ftr-337	2575	89	lp	lp	NOUN
ftr-337	2575	90	(	(	PUNCT
ftr-337	2575	91	the	the	DET
ftr-337	2575	92	“	"	PUNCT
ftr-337	2575	93	funds	fund	NOUN
ftr-337	2575	94	”	"	PUNCT
ftr-337	2575	95	)	)	PUNCT
ftr-337	2575	96	were	be	AUX
ftr-337	2575	97	reserved	reserve	VERB
ftr-337	2575	98	for	for	ADP
ftr-337	2575	99	investors	investor	NOUN
ftr-337	2575	100	.	.	PUNCT
ftr-337	2576	1	2001	2001	NUM
ftr-337	2576	2	llc	llc	PROPN
ftr-337	2576	3	scp	scp	PROPN
ftr-337	2576	4	lp	lp	PROPN
ftr-337	2576	5	scp	scp	PROPN
ftr-337	2576	6	llc	llc	PROPN
ftr-337	2576	7	2001	2001	NUM
ftr-337	2576	8	lp	lp	NOUN
ftr-337	2576	9	99	99	NUM
ftr-337	2576	10	%	%	NOUN
ftr-337	2576	11	99	99	NUM
ftr-337	2576	12	%	%	NOUN
ftr-337	2576	13	97	97	NUM
ftr-337	2576	14	%	%	NOUN
ftr-337	2576	15	1	1	NUM
ftr-337	2576	16	%	%	NOUN
ftr-337	2576	17	1	1	NUM
ftr-337	2576	18	%	%	NOUN
ftr-337	2576	19	8	8	NUM
ftr-337	2576	20	investors	investor	NOUN
ftr-337	2576	21	$	$	SYM
ftr-337	2576	22	$	$	SYM
ftr-337	2576	23	for	for	ADP
ftr-337	2576	24	1	1	NUM
ftr-337	2576	25	%	%	NOUN
ftr-337	2576	26	93	93	NUM
ftr-337	2576	27	investors	investor	NOUN
ftr-337	2576	28	$	$	SYM
ftr-337	2576	29	$	$	NUM
ftr-337	2576	30	for	for	ADP
ftr-337	2576	31	1	1	NUM
ftr-337	2576	32	%	%	NOUN
ftr-337	2576	33	181	181	NUM
ftr-337	2576	34	investors	investor	NOUN
ftr-337	2576	35	$	$	SYM
ftr-337	2576	36	$	$	NUM
ftr-337	2576	37	for	for	ADP
ftr-337	2576	38	1	1	NUM
ftr-337	2576	39	%	%	NOUN
ftr-337	2576	40	operating	operating	NOUN
ftr-337	2576	41	partnerships	partnership	NOUN
ftr-337	2576	42	c.	c.	NOUN
ftr-337	2576	43	$	$	SYM
ftr-337	2576	44	6	6	NUM
ftr-337	2576	45	m	m	NOUN
ftr-337	2576	46	allocation	allocation	NOUN
ftr-337	2576	47	of	of	ADP
ftr-337	2576	48	state	state	NOUN
ftr-337	2576	49	tax	tax	NOUN
ftr-337	2576	50	credits	credit	NOUN
ftr-337	2576	51	c.	c.	NOUN
ftr-337	2576	52	$	$	SYM
ftr-337	2576	53	3.2	3.2	NUM
ftr-337	2576	54	m	m	NOUN
ftr-337	2576	55	state	state	NOUN
ftr-337	2576	56	tax	tax	NOUN
ftr-337	2576	57	credits	credit	NOUN
ftr-337	2576	58	via	via	ADP
ftr-337	2576	59	“	"	PUNCT
ftr-337	2576	60	one	one	NUM
ftr-337	2576	61	time	time	NOUN
ftr-337	2576	62	sale	sale	NOUN
ftr-337	2576	63	”	"	PUNCT
ftr-337	2576	64	permission	permission	NOUN
ftr-337	2576	65	total	total	ADJ
ftr-337	2576	66	tax	tax	NOUN
ftr-337	2576	67	credits	credit	NOUN
ftr-337	2576	68	acquired	acquire	VERB
ftr-337	2576	69	:	:	PUNCT
ftr-337	2576	70	$	$	SYM
ftr-337	2576	71	9.2	9.2	NUM
ftr-337	2576	72	m	m	NOUN
ftr-337	2576	73	total	total	ADJ
ftr-337	2576	74	price	price	NOUN
ftr-337	2576	75	“	"	PUNCT
ftr-337	2576	76	paid	pay	VERB
ftr-337	2576	77	”	"	PUNCT
ftr-337	2576	78	:	:	PUNCT
ftr-337	2576	79	$	$	SYM
ftr-337	2576	80	5.13	5.13	NUM
ftr-337	2576	81	m	m	NOUN
ftr-337	2576	82	(	(	PUNCT
ftr-337	2576	83	c.	c.	PROPN
ftr-337	2576	84	55¢	55¢	PROPN
ftr-337	2576	85	to	to	ADP
ftr-337	2576	86	the	the	DET
ftr-337	2576	87	dollar	dollar	NOUN
ftr-337	2576	88	)	)	PUNCT
ftr-337	2576	89	amounts	amount	NOUN
ftr-337	2576	90	received	receive	VERB
ftr-337	2576	91	from	from	ADP
ftr-337	2576	92	investors	investor	NOUN
ftr-337	2576	93	:	:	PUNCT
ftr-337	2576	94	$	$	SYM
ftr-337	2576	95	6.99	6.99	NUM
ftr-337	2576	96	m	m	NOUN
ftr-337	2576	97	developers	developer	NOUN
ftr-337	2576	98	2012	2012	NUM
ftr-337	2576	99	]	]	PUNCT
ftr-337	2576	100	monetization	monetization	NOUN
ftr-337	2576	101	of	of	ADP
ftr-337	2576	102	business	business	NOUN
ftr-337	2576	103	tax	tax	NOUN
ftr-337	2576	104	credits	credit	NOUN
ftr-337	2576	105	735	735	NUM
ftr-337	2577	1	each	each	DET
ftr-337	2577	2	investor	investor	NOUN
ftr-337	2577	3	was	be	AUX
ftr-337	2577	4	promised	promise	VERB
ftr-337	2577	5	a	a	DET
ftr-337	2577	6	specific	specific	ADJ
ftr-337	2577	7	amount	amount	NOUN
ftr-337	2577	8	of	of	ADP
ftr-337	2577	9	the	the	DET
ftr-337	2577	10	credits	credit	NOUN
ftr-337	2577	11	and	and	CCONJ
ftr-337	2577	12	a	a	DET
ftr-337	2577	13	limited	limited	ADJ
ftr-337	2577	14	partnership	partnership	NOUN
ftr-337	2577	15	interest	interest	NOUN
ftr-337	2577	16	in	in	ADP
ftr-337	2577	17	exchange	exchange	NOUN
ftr-337	2577	18	for	for	ADP
ftr-337	2577	19	a	a	DET
ftr-337	2577	20	capital	capital	NOUN
ftr-337	2577	21	contribution	contribution	NOUN
ftr-337	2577	22	.	.	PUNCT
ftr-337	2578	1	each	each	DET
ftr-337	2578	2	investor	investor	NOUN
ftr-337	2578	3	“	"	PUNCT
ftr-337	2578	4	paid	pay	VERB
ftr-337	2578	5	”	"	PUNCT
ftr-337	2578	6	between	between	ADP
ftr-337	2578	7	74¢	74¢	PROPN
ftr-337	2578	8	and	and	CCONJ
ftr-337	2578	9	80¢	80¢	NUM
ftr-337	2578	10	for	for	ADP
ftr-337	2578	11	each	each	DET
ftr-337	2578	12	dollar	dollar	NOUN
ftr-337	2578	13	of	of	ADP
ftr-337	2578	14	tax	tax	NOUN
ftr-337	2578	15	credit	credit	NOUN
ftr-337	2578	16	and	and	CCONJ
ftr-337	2578	17	was	be	AUX
ftr-337	2578	18	allowed	allow	VERB
ftr-337	2578	19	a	a	DET
ftr-337	2578	20	refund	refund	NOUN
ftr-337	2578	21	(	(	PUNCT
ftr-337	2578	22	net	net	NOUN
ftr-337	2578	23	of	of	ADP
ftr-337	2578	24	expenses	expense	NOUN
ftr-337	2578	25	)	)	PUNCT
ftr-337	2578	26	of	of	ADP
ftr-337	2578	27	its	its	PRON
ftr-337	2578	28	investment	investment	NOUN
ftr-337	2578	29	if	if	SCONJ
ftr-337	2578	30	the	the	DET
ftr-337	2578	31	credits	credit	NOUN
ftr-337	2578	32	could	could	AUX
ftr-337	2578	33	not	not	PART
ftr-337	2578	34	be	be	AUX
ftr-337	2578	35	obtained	obtain	VERB
ftr-337	2578	36	.	.	PUNCT
ftr-337	2579	1	the	the	DET
ftr-337	2579	2	total	total	ADJ
ftr-337	2579	3	amount	amount	NOUN
ftr-337	2579	4	raised	raise	VERB
ftr-337	2579	5	from	from	ADP
ftr-337	2579	6	investors	investor	NOUN
ftr-337	2579	7	in	in	ADP
ftr-337	2579	8	this	this	DET
ftr-337	2579	9	way	way	NOUN
ftr-337	2579	10	was	be	AUX
ftr-337	2579	11	approximately	approximately	ADV
ftr-337	2579	12	$	$	SYM
ftr-337	2579	13	6.99	6.99	NUM
ftr-337	2579	14	million	million	NUM
ftr-337	2579	15	.	.	PUNCT
ftr-337	2580	1	as	as	ADP
ftr-337	2580	2	a	a	DET
ftr-337	2580	3	practical	practical	ADJ
ftr-337	2580	4	matter	matter	NOUN
ftr-337	2580	5	,	,	PUNCT
ftr-337	2580	6	the	the	DET
ftr-337	2580	7	investors	investor	NOUN
ftr-337	2580	8	in	in	ADP
ftr-337	2580	9	each	each	PRON
ftr-337	2580	10	of	of	ADP
ftr-337	2580	11	the	the	DET
ftr-337	2580	12	three	three	NUM
ftr-337	2580	13	funds	fund	NOUN
ftr-337	2580	14	depicted	depict	VERB
ftr-337	2580	15	above	above	ADV
ftr-337	2580	16	received	receive	VERB
ftr-337	2580	17	in	in	ADP
ftr-337	2580	18	return	return	NOUN
ftr-337	2580	19	(	(	PUNCT
ftr-337	2580	20	apart	apart	ADV
ftr-337	2580	21	from	from	ADP
ftr-337	2580	22	the	the	DET
ftr-337	2580	23	tax	tax	NOUN
ftr-337	2580	24	credits	credit	NOUN
ftr-337	2580	25	)	)	PUNCT
ftr-337	2580	26	an	an	DET
ftr-337	2580	27	aggregate	aggregate	ADJ
ftr-337	2580	28	one	one	NUM
ftr-337	2580	29	percent	percent	NOUN
ftr-337	2580	30	interest	interest	NOUN
ftr-337	2580	31	in	in	ADP
ftr-337	2580	32	the	the	DET
ftr-337	2580	33	respective	respective	ADJ
ftr-337	2580	34	funds	fund	NOUN
ftr-337	2580	35	and	and	CCONJ
ftr-337	2580	36	were	be	AUX
ftr-337	2580	37	advised	advise	VERB
ftr-337	2580	38	they	they	PRON
ftr-337	2580	39	would	would	AUX
ftr-337	2580	40	“	"	PUNCT
ftr-337	2580	41	receive	receive	VERB
ftr-337	2580	42	no	no	DET
ftr-337	2580	43	material	material	NOUN
ftr-337	2580	44	amounts	amount	NOUN
ftr-337	2580	45	of	of	ADP
ftr-337	2580	46	partnership	partnership	NOUN
ftr-337	2580	47	income	income	NOUN
ftr-337	2580	48	or	or	CCONJ
ftr-337	2580	49	loss	loss	NOUN
ftr-337	2580	50	.	.	PUNCT
ftr-337	2580	51	”	"	PUNCT
ftr-337	2581	1	394	394	NUM
ftr-337	2581	2	each	each	DET
ftr-337	2581	3	investor	investor	NOUN
ftr-337	2581	4	granted	grant	VERB
ftr-337	2581	5	its	its	PRON
ftr-337	2581	6	fund	fund	NOUN
ftr-337	2581	7	an	an	DET
ftr-337	2581	8	option	option	NOUN
ftr-337	2581	9	permitting	permit	VERB
ftr-337	2581	10	the	the	DET
ftr-337	2581	11	general	general	ADJ
ftr-337	2581	12	partner	partner	NOUN
ftr-337	2581	13	to	to	PART
ftr-337	2581	14	purchase	purchase	VERB
ftr-337	2581	15	the	the	DET
ftr-337	2581	16	investor	investor	NOUN
ftr-337	2581	17	’s	’s	PART
ftr-337	2581	18	interest	interest	NOUN
ftr-337	2581	19	for	for	ADP
ftr-337	2581	20	fair	fair	ADJ
ftr-337	2581	21	market	market	NOUN
ftr-337	2581	22	value	value	NOUN
ftr-337	2581	23	during	during	ADP
ftr-337	2581	24	2002	2002	NUM
ftr-337	2581	25	.	.	PUNCT
ftr-337	2582	1	in	in	ADP
ftr-337	2582	2	april	april	PROPN
ftr-337	2582	3	2002	2002	NUM
ftr-337	2582	4	,	,	PUNCT
ftr-337	2582	5	the	the	DET
ftr-337	2582	6	funds	fund	NOUN
ftr-337	2582	7	distributed	distribute	VERB
ftr-337	2582	8	schedules	schedule	NOUN
ftr-337	2582	9	k-1	k-1	PROPN
ftr-337	2582	10	to	to	ADP
ftr-337	2582	11	the	the	DET
ftr-337	2582	12	investors	investor	NOUN
ftr-337	2582	13	designating	designate	VERB
ftr-337	2582	14	to	to	ADP
ftr-337	2582	15	each	each	DET
ftr-337	2582	16	investor	investor	NOUN
ftr-337	2582	17	his	his	PRON
ftr-337	2582	18	promised	promise	VERB
ftr-337	2582	19	amount	amount	NOUN
ftr-337	2582	20	of	of	ADP
ftr-337	2582	21	the	the	DET
ftr-337	2582	22	tax	tax	NOUN
ftr-337	2582	23	credits	credit	NOUN
ftr-337	2582	24	.	.	PUNCT
ftr-337	2583	1	in	in	ADP
ftr-337	2583	2	may	may	PROPN
ftr-337	2583	3	2002	2002	NUM
ftr-337	2583	4	,	,	PUNCT
ftr-337	2583	5	the	the	DET
ftr-337	2583	6	promoter	promoter	NOUN
ftr-337	2583	7	-	-	PUNCT
ftr-337	2583	8	partners	partner	NOUN
ftr-337	2583	9	of	of	ADP
ftr-337	2583	10	the	the	DET
ftr-337	2583	11	funds	fund	NOUN
ftr-337	2583	12	bought	buy	VERB
ftr-337	2583	13	out	out	ADP
ftr-337	2583	14	all	all	DET
ftr-337	2583	15	the	the	DET
ftr-337	2583	16	investors	investor	NOUN
ftr-337	2583	17	,	,	PUNCT
ftr-337	2583	18	paying	pay	VERB
ftr-337	2583	19	them	they	PRON
ftr-337	2583	20	each	each	DET
ftr-337	2583	21	.001	.001	NUM
ftr-337	2583	22	times	time	NOUN
ftr-337	2583	23	their	their	PRON
ftr-337	2583	24	contribution	contribution	NOUN
ftr-337	2583	25	for	for	ADP
ftr-337	2583	26	a	a	DET
ftr-337	2583	27	total	total	ADJ
ftr-337	2583	28	buyout	buyout	NOUN
ftr-337	2583	29	cost	cost	NOUN
ftr-337	2583	30	of	of	ADP
ftr-337	2583	31	approximately	approximately	ADV
ftr-337	2583	32	$	$	SYM
ftr-337	2583	33	7,000	7,000	NUM
ftr-337	2583	34	.	.	PUNCT
ftr-337	2584	1	the	the	DET
ftr-337	2584	2	buy	buy	NOUN
ftr-337	2584	3	-	-	PUNCT
ftr-337	2584	4	out	out	NOUN
ftr-337	2584	5	had	have	VERB
ftr-337	2584	6	two	two	NUM
ftr-337	2584	7	notable	notable	ADJ
ftr-337	2584	8	apparent	apparent	ADJ
ftr-337	2584	9	effects	effect	NOUN
ftr-337	2584	10	:	:	PUNCT
ftr-337	2584	11	(	(	PUNCT
ftr-337	2584	12	1	1	X
ftr-337	2584	13	)	)	PUNCT
ftr-337	2584	14	ostensibly	ostensibly	ADV
ftr-337	2584	15	for	for	ADP
ftr-337	2584	16	2002	2002	NUM
ftr-337	2584	17	it	it	PRON
ftr-337	2584	18	triggered	trigger	VERB
ftr-337	2584	19	a	a	DET
ftr-337	2584	20	tax	tax	NOUN
ftr-337	2584	21	loss	loss	NOUN
ftr-337	2584	22	of	of	ADP
ftr-337	2584	23	approximately	approximately	ADV
ftr-337	2584	24	$	$	SYM
ftr-337	2584	25	7	7	NUM
ftr-337	2584	26	million	million	NUM
ftr-337	2584	27	for	for	ADP
ftr-337	2584	28	the	the	DET
ftr-337	2584	29	investors	investor	NOUN
ftr-337	2584	30	upon	upon	SCONJ
ftr-337	2584	31	sale	sale	NOUN
ftr-337	2584	32	of	of	ADP
ftr-337	2584	33	their	their	PRON
ftr-337	2584	34	interests	interest	NOUN
ftr-337	2584	35	in	in	ADP
ftr-337	2584	36	the	the	DET
ftr-337	2584	37	funds	fund	NOUN
ftr-337	2584	38	(	(	PUNCT
ftr-337	2584	39	notwithstanding	notwithstanding	ADP
ftr-337	2584	40	their	their	PRON
ftr-337	2584	41	enjoyment	enjoyment	NOUN
ftr-337	2584	42	of	of	ADP
ftr-337	2584	43	$	$	SYM
ftr-337	2584	44	9.2	9.2	NUM
ftr-337	2584	45	million	million	NUM
ftr-337	2584	46	in	in	ADP
ftr-337	2584	47	state	state	NOUN
ftr-337	2584	48	tax	tax	NOUN
ftr-337	2584	49	credits	credit	NOUN
ftr-337	2584	50	against	against	ADP
ftr-337	2584	51	an	an	DET
ftr-337	2584	52	investment	investment	NOUN
ftr-337	2584	53	of	of	ADP
ftr-337	2584	54	$	$	SYM
ftr-337	2584	55	7	7	NUM
ftr-337	2584	56	million	million	NUM
ftr-337	2584	57	)	)	PUNCT
ftr-337	2584	58	;	;	PUNCT
ftr-337	2584	59	and	and	CCONJ
ftr-337	2584	60	(	(	PUNCT
ftr-337	2584	61	2	2	X
ftr-337	2584	62	)	)	PUNCT
ftr-337	2584	63	it	it	PRON
ftr-337	2584	64	generated	generate	VERB
ftr-337	2584	65	a	a	DET
ftr-337	2584	66	“	"	PUNCT
ftr-337	2584	67	windfall	windfall	NOUN
ftr-337	2584	68	”	"	PUNCT
ftr-337	2584	69	for	for	ADP
ftr-337	2584	70	the	the	DET
ftr-337	2584	71	continuing	continue	VERB
ftr-337	2584	72	partners	partner	NOUN
ftr-337	2584	73	—	—	PUNCT
ftr-337	2584	74	we	we	PRON
ftr-337	2584	75	will	will	AUX
ftr-337	2584	76	return	return	VERB
ftr-337	2584	77	to	to	ADP
ftr-337	2584	78	the	the	DET
ftr-337	2584	79	question	question	NOUN
ftr-337	2584	80	of	of	ADP
ftr-337	2584	81	taxability	taxability	NOUN
ftr-337	2584	82	—	—	PUNCT
ftr-337	2584	83	of	of	ADP
ftr-337	2584	84	approximately	approximately	ADV
ftr-337	2584	85	$	$	SYM
ftr-337	2584	86	1.53	1.53	NUM
ftr-337	2584	87	million	million	NUM
ftr-337	2584	88	(	(	PUNCT
ftr-337	2584	89	$	$	SYM
ftr-337	2584	90	6.99	6.99	NUM
ftr-337	2584	91	million	million	NUM
ftr-337	2584	92	received	receive	VERB
ftr-337	2584	93	from	from	ADP
ftr-337	2584	94	the	the	DET
ftr-337	2584	95	investors	investor	NOUN
ftr-337	2584	96	less	less	ADJ
ftr-337	2584	97	the	the	DET
ftr-337	2584	98	$	$	SYM
ftr-337	2584	99	5.15	5.15	NUM
ftr-337	2584	100	million	million	NUM
ftr-337	2584	101	paid	pay	VERB
ftr-337	2584	102	to	to	ADP
ftr-337	2584	103	developers	developer	NOUN
ftr-337	2584	104	or	or	CCONJ
ftr-337	2584	105	contributed	contribute	VERB
ftr-337	2584	106	to	to	ADP
ftr-337	2584	107	operating	operate	VERB
ftr-337	2584	108	partnerships	partnership	NOUN
ftr-337	2584	109	less	less	ADJ
ftr-337	2584	110	syndication	syndication	NOUN
ftr-337	2584	111	costs	cost	NOUN
ftr-337	2584	112	and	and	CCONJ
ftr-337	2584	113	other	other	ADJ
ftr-337	2584	114	expenses	expense	NOUN
ftr-337	2584	115	of	of	ADP
ftr-337	2584	116	$	$	SYM
ftr-337	2584	117	330,986	330,986	NUM
ftr-337	2584	118	)	)	PUNCT
ftr-337	2584	119	.	.	PUNCT
ftr-337	2585	1	for	for	ADP
ftr-337	2585	2	tax	tax	NOUN
ftr-337	2585	3	purposes	purpose	NOUN
ftr-337	2585	4	,	,	PUNCT
ftr-337	2585	5	the	the	DET
ftr-337	2585	6	funds	fund	NOUN
ftr-337	2585	7	reported	report	VERB
ftr-337	2585	8	the	the	DET
ftr-337	2585	9	money	money	NOUN
ftr-337	2585	10	paid	pay	VERB
ftr-337	2585	11	to	to	ADP
ftr-337	2585	12	the	the	DET
ftr-337	2585	13	operating	operate	VERB
ftr-337	2585	14	partnerships	partnership	NOUN
ftr-337	2585	15	and	and	CCONJ
ftr-337	2585	16	others	other	NOUN
ftr-337	2585	17	in	in	ADP
ftr-337	2585	18	exchange	exchange	NOUN
ftr-337	2585	19	for	for	ADP
ftr-337	2585	20	tax	tax	NOUN
ftr-337	2585	21	credits	credit	NOUN
ftr-337	2585	22	under	under	ADP
ftr-337	2585	23	the	the	DET
ftr-337	2585	24	grandfather	grandfather	ADJ
ftr-337	2585	25	provision	provision	NOUN
ftr-337	2585	26	for	for	ADP
ftr-337	2585	27	sales	sale	NOUN
ftr-337	2585	28	of	of	ADP
ftr-337	2585	29	credits	credit	NOUN
ftr-337	2585	30	as	as	ADP
ftr-337	2585	31	deductible	deductible	ADJ
ftr-337	2585	32	expenses	expense	NOUN
ftr-337	2585	33	(	(	PUNCT
ftr-337	2585	34	query	query	NOUN
ftr-337	2585	35	on	on	ADP
ftr-337	2585	36	what	what	DET
ftr-337	2585	37	theory	theory	NOUN
ftr-337	2585	38	)	)	PUNCT
ftr-337	2585	39	,	,	PUNCT
ftr-337	2585	40	while	while	SCONJ
ftr-337	2585	41	reporting	report	VERB
ftr-337	2585	42	the	the	DET
ftr-337	2585	43	$	$	SYM
ftr-337	2585	44	6.99	6.99	NUM
ftr-337	2585	45	million	million	NUM
ftr-337	2585	46	received	receive	VERB
ftr-337	2585	47	from	from	ADP
ftr-337	2585	48	the	the	DET
ftr-337	2585	49	investors	investor	NOUN
ftr-337	2585	50	as	as	ADP
ftr-337	2585	51	non	non	ADJ
ftr-337	2585	52	-	-	ADJ
ftr-337	2585	53	taxable	taxable	ADJ
ftr-337	2585	54	capital	capital	NOUN
ftr-337	2585	55	contributions	contribution	NOUN
ftr-337	2585	56	,	,	PUNCT
ftr-337	2585	57	so	so	SCONJ
ftr-337	2585	58	that	that	SCONJ
ftr-337	2585	59	the	the	DET
ftr-337	2585	60	funds	fund	NOUN
ftr-337	2585	61	’	'	PUNCT
ftr-337	2585	62	tax	tax	NOUN
ftr-337	2585	63	returns	return	NOUN
ftr-337	2585	64	showed	show	VERB
ftr-337	2585	65	a	a	DET
ftr-337	2585	66	loss	loss	NOUN
ftr-337	2585	67	of	of	ADP
ftr-337	2585	68	$	$	SYM
ftr-337	2585	69	3.28	3.28	NUM
ftr-337	2585	70	million	million	NUM
ftr-337	2585	71	in	in	ADP
ftr-337	2585	72	total	total	NOUN
ftr-337	2585	73	for	for	ADP
ftr-337	2585	74	2001	2001	NUM
ftr-337	2585	75	and	and	CCONJ
ftr-337	2585	76	2002	2002	NUM
ftr-337	2585	77	.	.	PUNCT
ftr-337	2586	1	moreover	moreover	ADV
ftr-337	2586	2	,	,	PUNCT
ftr-337	2586	3	the	the	DET
ftr-337	2586	4	funds	fund	NOUN
ftr-337	2586	5	did	do	AUX
ftr-337	2586	6	not	not	PART
ftr-337	2586	7	have	have	AUX
ftr-337	2586	8	section	section	NOUN
ftr-337	2586	9	754	754	NUM
ftr-337	2586	10	elections	election	NOUN
ftr-337	2586	11	in	in	ADP
ftr-337	2586	12	place	place	NOUN
ftr-337	2586	13	,	,	PUNCT
ftr-337	2586	14	so	so	CCONJ
ftr-337	2586	15	(	(	PUNCT
ftr-337	2586	16	under	under	ADP
ftr-337	2586	17	then	then	ADV
ftr-337	2586	18	applicable	applicable	ADJ
ftr-337	2586	19	law	law	NOUN
ftr-337	2586	20	)	)	PUNCT
ftr-337	2586	21	there	there	PRON
ftr-337	2586	22	was	be	VERB
ftr-337	2586	23	no	no	DET
ftr-337	2586	24	step	step	NOUN
ftr-337	2586	25	down	down	ADV
ftr-337	2586	26	in	in	ADP
ftr-337	2586	27	the	the	DET
ftr-337	2586	28	inside	inside	ADJ
ftr-337	2586	29	basis	basis	NOUN
ftr-337	2586	30	of	of	ADP
ftr-337	2586	31	partnership	partnership	NOUN
ftr-337	2586	32	property	property	NOUN
ftr-337	2586	33	associated	associate	VERB
ftr-337	2586	34	with	with	ADP
ftr-337	2586	35	the	the	DET
ftr-337	2586	36	acquisition	acquisition	NOUN
ftr-337	2586	37	by	by	ADP
ftr-337	2586	38	the	the	DET
ftr-337	2586	39	promoter	promoter	NOUN
ftr-337	2586	40	-	-	PUNCT
ftr-337	2586	41	partners	partner	NOUN
ftr-337	2586	42	of	of	ADP
ftr-337	2586	43	the	the	DET
ftr-337	2586	44	investors	investor	NOUN
ftr-337	2586	45	’	’	PART
ftr-337	2586	46	interests	interest	NOUN
ftr-337	2586	47	at	at	ADP
ftr-337	2586	48	negligible	negligible	ADJ
ftr-337	2586	49	values	value	NOUN
ftr-337	2586	50	.	.	PUNCT
ftr-337	2587	1	the	the	DET
ftr-337	2587	2	irs	irs	PROPN
ftr-337	2587	3	took	take	VERB
ftr-337	2587	4	the	the	DET
ftr-337	2587	5	position	position	NOUN
ftr-337	2587	6	that	that	SCONJ
ftr-337	2587	7	the	the	DET
ftr-337	2587	8	investors	investor	NOUN
ftr-337	2587	9	were	be	AUX
ftr-337	2587	10	not	not	PART
ftr-337	2587	11	actual	actual	ADJ
ftr-337	2587	12	partners	partner	NOUN
ftr-337	2587	13	and	and	CCONJ
ftr-337	2587	14	that	that	SCONJ
ftr-337	2587	15	the	the	DET
ftr-337	2587	16	putative	putative	ADJ
ftr-337	2587	17	capital	capital	NOUN
ftr-337	2587	18	contributions	contribution	NOUN
ftr-337	2587	19	therefore	therefore	ADV
ftr-337	2587	20	were	be	AUX
ftr-337	2587	21	proceeds	proceed	NOUN
ftr-337	2587	22	of	of	ADP
ftr-337	2587	23	sales	sale	NOUN
ftr-337	2587	24	of	of	ADP
ftr-337	2587	25	state	state	NOUN
ftr-337	2587	26	tax	tax	NOUN
ftr-337	2587	27	credits	credit	NOUN
ftr-337	2587	28	to	to	ADP
ftr-337	2587	29	the	the	DET
ftr-337	2587	30	investors	investor	NOUN
ftr-337	2587	31	.	.	PUNCT
ftr-337	2588	1	in	in	ADP
ftr-337	2588	2	the	the	DET
ftr-337	2588	3	alternative	alternative	NOUN
ftr-337	2588	4	,	,	PUNCT
ftr-337	2588	5	the	the	DET
ftr-337	2588	6	irs	irs	PROPN
ftr-337	2588	7	argued	argue	VERB
ftr-337	2588	8	that	that	SCONJ
ftr-337	2588	9	the	the	DET
ftr-337	2588	10	394	394	NUM
ftr-337	2588	11	.	.	PUNCT
ftr-337	2588	12	virginia	virginia	PROPN
ftr-337	2588	13	historic	historic	ADJ
ftr-337	2588	14	tax	tax	NOUN
ftr-337	2588	15	credit	credit	NOUN
ftr-337	2588	16	,	,	PUNCT
ftr-337	2588	17	639	639	NUM
ftr-337	2588	18	f.3d	f.3d	NUM
ftr-337	2588	19	at	at	ADP
ftr-337	2588	20	134	134	NUM
ftr-337	2588	21	.	.	PUNCT
ftr-337	2589	1	736	736	NUM
ftr-337	2589	2	florida	florida	PROPN
ftr-337	2589	3	tax	tax	NOUN
ftr-337	2589	4	review	review	NOUN
ftr-337	2589	5	[	[	X
ftr-337	2589	6	vol.12:9	vol.12:9	PRON
ftr-337	2589	7	transaction	transaction	NOUN
ftr-337	2589	8	between	between	ADP
ftr-337	2589	9	the	the	DET
ftr-337	2589	10	investors	investor	NOUN
ftr-337	2589	11	and	and	CCONJ
ftr-337	2589	12	the	the	DET
ftr-337	2589	13	funds	fund	NOUN
ftr-337	2589	14	were	be	AUX
ftr-337	2589	15	“	"	PUNCT
ftr-337	2589	16	disguised	disguised	ADJ
ftr-337	2589	17	sales	sale	NOUN
ftr-337	2589	18	”	"	PUNCT
ftr-337	2589	19	under	under	ADP
ftr-337	2589	20	section	section	NOUN
ftr-337	2589	21	707	707	NUM
ftr-337	2589	22	.	.	PUNCT
ftr-337	2590	1	either	either	DET
ftr-337	2590	2	argument	argument	NOUN
ftr-337	2590	3	would	would	AUX
ftr-337	2590	4	suffice	suffice	VERB
ftr-337	2590	5	for	for	SCONJ
ftr-337	2590	6	the	the	DET
ftr-337	2590	7	irs	irs	PROPN
ftr-337	2590	8	to	to	PART
ftr-337	2590	9	prevail	prevail	VERB
ftr-337	2590	10	.	.	PUNCT
ftr-337	2591	1	395	395	NUM
ftr-337	2591	2	the	the	DET
ftr-337	2591	3	tax	tax	NOUN
ftr-337	2591	4	court	court	NOUN
ftr-337	2591	5	held	hold	VERB
ftr-337	2591	6	for	for	ADP
ftr-337	2591	7	the	the	DET
ftr-337	2591	8	taxpayers	taxpayer	NOUN
ftr-337	2591	9	.	.	PUNCT
ftr-337	2592	1	it	it	PRON
ftr-337	2592	2	did	do	VERB
ftr-337	2592	3	so	so	ADV
ftr-337	2592	4	on	on	ADP
ftr-337	2592	5	the	the	DET
ftr-337	2592	6	following	following	ADJ
ftr-337	2592	7	grounds	ground	NOUN
ftr-337	2592	8	:	:	PUNCT
ftr-337	2592	9	(	(	PUNCT
ftr-337	2592	10	1	1	X
ftr-337	2592	11	)	)	PUNCT
ftr-337	2592	12	the	the	DET
ftr-337	2592	13	intent	intent	NOUN
ftr-337	2592	14	to	to	PART
ftr-337	2592	15	form	form	VERB
ftr-337	2592	16	a	a	DET
ftr-337	2592	17	partnership	partnership	NOUN
ftr-337	2592	18	as	as	SCONJ
ftr-337	2592	19	tested	test	VERB
ftr-337	2592	20	under	under	ADP
ftr-337	2592	21	objective	objective	ADJ
ftr-337	2592	22	factors	factor	NOUN
ftr-337	2592	23	;	;	PUNCT
ftr-337	2592	24	396	396	NUM
ftr-337	2592	25	(	(	PUNCT
ftr-337	2592	26	2	2	X
ftr-337	2592	27	)	)	PUNCT
ftr-337	2592	28	the	the	DET
ftr-337	2592	29	existence	existence	NOUN
ftr-337	2592	30	of	of	ADP
ftr-337	2592	31	a	a	DET
ftr-337	2592	32	valid	valid	ADJ
ftr-337	2592	33	business	business	NOUN
ftr-337	2592	34	purpose	purpose	NOUN
ftr-337	2592	35	to	to	PART
ftr-337	2592	36	achieve	achieve	VERB
ftr-337	2592	37	state	state	NOUN
ftr-337	2592	38	tax	tax	NOUN
ftr-337	2592	39	savings	saving	NOUN
ftr-337	2592	40	(	(	PUNCT
ftr-337	2592	41	the	the	DET
ftr-337	2592	42	parties	party	NOUN
ftr-337	2592	43	apparently	apparently	ADV
ftr-337	2592	44	having	having	AUX
ftr-337	2592	45	stipulated	stipulate	VERB
ftr-337	2592	46	that	that	SCONJ
ftr-337	2592	47	“	"	PUNCT
ftr-337	2592	48	any	any	DET
ftr-337	2592	49	federal	federal	ADJ
ftr-337	2592	50	tax	tax	NOUN
ftr-337	2592	51	consequences	consequence	NOUN
ftr-337	2592	52	were	be	AUX
ftr-337	2592	53	incidental	incidental	ADJ
ftr-337	2592	54	”	"	PUNCT
ftr-337	2592	55	)	)	PUNCT
ftr-337	2592	56	;	;	PUNCT
ftr-337	2592	57	397	397	NUM
ftr-337	2592	58	and	and	CCONJ
ftr-337	2592	59	(	(	PUNCT
ftr-337	2592	60	3	3	X
ftr-337	2592	61	)	)	PUNCT
ftr-337	2592	62	conformity	conformity	NOUN
ftr-337	2592	63	between	between	ADP
ftr-337	2592	64	the	the	DET
ftr-337	2592	65	form	form	NOUN
ftr-337	2592	66	and	and	CCONJ
ftr-337	2592	67	substance	substance	NOUN
ftr-337	2592	68	of	of	ADP
ftr-337	2592	69	the	the	DET
ftr-337	2592	70	transaction	transaction	NOUN
ftr-337	2592	71	.	.	PUNCT
ftr-337	2593	1	the	the	DET
ftr-337	2593	2	virginia	virginia	PROPN
ftr-337	2593	3	program	program	NOUN
ftr-337	2593	4	’s	’s	PART
ftr-337	2593	5	base	base	NOUN
ftr-337	2593	6	-	-	PUNCT
ftr-337	2593	7	broadening	broaden	VERB
ftr-337	2593	8	allocation	allocation	NOUN
ftr-337	2593	9	provision	provision	NOUN
ftr-337	2593	10	encourages	encourage	VERB
ftr-337	2593	11	capital	capital	NOUN
ftr-337	2593	12	contributions	contribution	NOUN
ftr-337	2593	13	to	to	PART
ftr-337	2593	14	cover	cover	VERB
ftr-337	2593	15	the	the	DET
ftr-337	2593	16	credit	credit	NOUN
ftr-337	2593	17	gap	gap	NOUN
ftr-337	2593	18	between	between	ADP
ftr-337	2593	19	cost	cost	NOUN
ftr-337	2593	20	and	and	CCONJ
ftr-337	2593	21	available	available	ADJ
ftr-337	2593	22	financing	financing	NOUN
ftr-337	2593	23	.	.	PUNCT
ftr-337	2594	1	this	this	DET
ftr-337	2594	2	allocation	allocation	NOUN
ftr-337	2594	3	provision	provision	NOUN
ftr-337	2594	4	allows	allow	VERB
ftr-337	2594	5	state	state	NOUN
ftr-337	2594	6	investors	investor	NOUN
ftr-337	2594	7	to	to	PART
ftr-337	2594	8	contribute	contribute	VERB
ftr-337	2594	9	capital	capital	NOUN
ftr-337	2594	10	to	to	ADP
ftr-337	2594	11	historic	historic	ADJ
ftr-337	2594	12	rehabilitation	rehabilitation	NOUN
ftr-337	2594	13	projects	project	NOUN
ftr-337	2594	14	without	without	ADP
ftr-337	2594	15	interfering	interfere	VERB
ftr-337	2594	16	with	with	ADP
ftr-337	2594	17	the	the	DET
ftr-337	2594	18	allocation	allocation	NOUN
ftr-337	2594	19	of	of	ADP
ftr-337	2594	20	federal	federal	ADJ
ftr-337	2594	21	tax	tax	NOUN
ftr-337	2594	22	credits	credit	NOUN
ftr-337	2594	23	.	.	PUNCT
ftr-337	2594	24	.	.	PUNCT
ftr-337	2594	25	.	.	PUNCT
ftr-337	2594	26	.	.	PUNCT
ftr-337	2595	1	[	[	X
ftr-337	2595	2	t]his	t]his	DET
ftr-337	2595	3	form	form	NOUN
ftr-337	2595	4	was	be	AUX
ftr-337	2595	5	compelled	compel	VERB
ftr-337	2595	6	by	by	ADP
ftr-337	2595	7	realities	reality	NOUN
ftr-337	2595	8	of	of	ADP
ftr-337	2595	9	public	public	ADJ
ftr-337	2595	10	policy	policy	NOUN
ftr-337	2595	11	programs	program	NOUN
ftr-337	2595	12	,	,	PUNCT
ftr-337	2595	13	generally	generally	ADV
ftr-337	2595	14	,	,	PUNCT
ftr-337	2595	15	and	and	CCONJ
ftr-337	2595	16	the	the	DET
ftr-337	2595	17	virginia	virginia	PROPN
ftr-337	2595	18	program	program	NOUN
ftr-337	2595	19	,	,	PUNCT
ftr-337	2595	20	specifically	specifically	ADV
ftr-337	2595	21	.	.	PUNCT
ftr-337	2596	1	respondent	respondent	NOUN
ftr-337	2596	2	ignores	ignore	VERB
ftr-337	2596	3	these	these	DET
ftr-337	2596	4	realities	reality	NOUN
ftr-337	2596	5	and	and	CCONJ
ftr-337	2596	6	argues	argue	VERB
ftr-337	2596	7	that	that	SCONJ
ftr-337	2596	8	the	the	DET
ftr-337	2596	9	amounts	amount	NOUN
ftr-337	2596	10	of	of	ADP
ftr-337	2596	11	the	the	DET
ftr-337	2596	12	contributions	contribution	NOUN
ftr-337	2596	13	,	,	PUNCT
ftr-337	2596	14	the	the	DET
ftr-337	2596	15	timing	timing	NOUN
ftr-337	2596	16	of	of	ADP
ftr-337	2596	17	the	the	DET
ftr-337	2596	18	transactions	transaction	NOUN
ftr-337	2596	19	,	,	PUNCT
ftr-337	2596	20	and	and	CCONJ
ftr-337	2596	21	the	the	DET
ftr-337	2596	22	investors	investor	NOUN
ftr-337	2596	23	’	’	PART
ftr-337	2596	24	lack	lack	NOUN
ftr-337	2596	25	of	of	ADP
ftr-337	2596	26	risk	risk	NOUN
ftr-337	2596	27	suggest	suggest	VERB
ftr-337	2596	28	that	that	SCONJ
ftr-337	2596	29	the	the	DET
ftr-337	2596	30	transactions	transaction	NOUN
ftr-337	2596	31	were	be	AUX
ftr-337	2596	32	in	in	ADP
ftr-337	2596	33	substance	substance	NOUN
ftr-337	2596	34	sales	sale	NOUN
ftr-337	2596	35	.	.	PUNCT
ftr-337	2597	1	respondent	respondent	NOUN
ftr-337	2597	2	argues	argue	VERB
ftr-337	2597	3	that	that	SCONJ
ftr-337	2597	4	the	the	DET
ftr-337	2597	5	entire	entire	ADJ
ftr-337	2597	6	amount	amount	NOUN
ftr-337	2597	7	of	of	ADP
ftr-337	2597	8	an	an	DET
ftr-337	2597	9	investor	investor	NOUN
ftr-337	2597	10	’s	’s	PART
ftr-337	2597	11	contribution	contribution	NOUN
ftr-337	2597	12	went	go	VERB
ftr-337	2597	13	to	to	ADP
ftr-337	2597	14	the	the	DET
ftr-337	2597	15	purchase	purchase	NOUN
ftr-337	2597	16	of	of	ADP
ftr-337	2597	17	his	his	PRON
ftr-337	2597	18	or	or	CCONJ
ftr-337	2597	19	her	her	PRON
ftr-337	2597	20	allocated	allocate	VERB
ftr-337	2597	21	state	state	NOUN
ftr-337	2597	22	tax	tax	NOUN
ftr-337	2597	23	credits	credit	NOUN
ftr-337	2597	24	.	.	PUNCT
ftr-337	2598	1	we	we	PRON
ftr-337	2598	2	find	find	VERB
ftr-337	2598	3	instead	instead	ADV
ftr-337	2598	4	that	that	SCONJ
ftr-337	2598	5	the	the	DET
ftr-337	2598	6	contributions	contribution	NOUN
ftr-337	2598	7	were	be	AUX
ftr-337	2598	8	pooled	pool	VERB
ftr-337	2598	9	to	to	PART
ftr-337	2598	10	facilitate	facilitate	VERB
ftr-337	2598	11	investment	investment	NOUN
ftr-337	2598	12	in	in	ADP
ftr-337	2598	13	the	the	DET
ftr-337	2598	14	developer	developer	NOUN
ftr-337	2598	15	partnerships	partnership	NOUN
ftr-337	2598	16	,	,	PUNCT
ftr-337	2598	17	to	to	PART
ftr-337	2598	18	purchase	purchase	VERB
ftr-337	2598	19	additional	additional	ADJ
ftr-337	2598	20	credits	credit	NOUN
ftr-337	2598	21	under	under	ADP
ftr-337	2598	22	the	the	DET
ftr-337	2598	23	one	one	NUM
ftr-337	2598	24	-	-	PUNCT
ftr-337	2598	25	time	time	NOUN
ftr-337	2598	26	transfer	transfer	NOUN
ftr-337	2598	27	provision	provision	NOUN
ftr-337	2598	28	to	to	PART
ftr-337	2598	29	meet	meet	VERB
ftr-337	2598	30	the	the	DET
ftr-337	2598	31	needs	need	NOUN
ftr-337	2598	32	of	of	ADP
ftr-337	2598	33	the	the	DET
ftr-337	2598	34	partnerships	partnership	NOUN
ftr-337	2598	35	,	,	PUNCT
ftr-337	2598	36	to	to	PART
ftr-337	2598	37	cover	cover	VERB
ftr-337	2598	38	the	the	DET
ftr-337	2598	39	expenses	expense	NOUN
ftr-337	2598	40	of	of	ADP
ftr-337	2598	41	the	the	DET
ftr-337	2598	42	partnerships	partnership	NOUN
ftr-337	2598	43	,	,	PUNCT
ftr-337	2598	44	to	to	PART
ftr-337	2598	45	insure	insure	VERB
ftr-337	2598	46	against	against	ADP
ftr-337	2598	47	the	the	DET
ftr-337	2598	48	risks	risk	NOUN
ftr-337	2598	49	of	of	ADP
ftr-337	2598	50	the	the	DET
ftr-337	2598	51	partnerships	partnership	NOUN
ftr-337	2598	52	,	,	PUNCT
ftr-337	2598	53	and	and	CCONJ
ftr-337	2598	54	to	to	PART
ftr-337	2598	55	provide	provide	VERB
ftr-337	2598	56	capital	capital	NOUN
ftr-337	2598	57	for	for	ADP
ftr-337	2598	58	successor	successor	NOUN
ftr-337	2598	59	entities	entity	NOUN
ftr-337	2598	60	in	in	ADP
ftr-337	2598	61	which	which	PRON
ftr-337	2598	62	many	many	ADJ
ftr-337	2598	63	of	of	ADP
ftr-337	2598	64	the	the	DET
ftr-337	2598	65	investors	investor	NOUN
ftr-337	2598	66	participated	participate	VERB
ftr-337	2598	67	year	year	NOUN
ftr-337	2598	68	after	after	ADP
ftr-337	2598	69	year	year	NOUN
ftr-337	2598	70	and	and	CCONJ
ftr-337	2598	71	for	for	ADP
ftr-337	2598	72	other	other	ADJ
ftr-337	2598	73	rehabilitation	rehabilitation	NOUN
ftr-337	2598	74	projects	project	NOUN
ftr-337	2598	75	.	.	PUNCT
ftr-337	2599	1	these	these	DET
ftr-337	2599	2	pooled	pool	VERB
ftr-337	2599	3	capital	capital	NOUN
ftr-337	2599	4	contributions	contribution	NOUN
ftr-337	2599	5	were	be	AUX
ftr-337	2599	6	critical	critical	ADJ
ftr-337	2599	7	to	to	ADP
ftr-337	2599	8	the	the	DET
ftr-337	2599	9	success	success	NOUN
ftr-337	2599	10	of	of	ADP
ftr-337	2599	11	both	both	CCONJ
ftr-337	2599	12	the	the	DET
ftr-337	2599	13	virginia	virginia	PROPN
ftr-337	2599	14	historic	historic	ADJ
ftr-337	2599	15	funds	fund	NOUN
ftr-337	2599	16	and	and	CCONJ
ftr-337	2599	17	the	the	DET
ftr-337	2599	18	developer	developer	NOUN
ftr-337	2599	19	partnerships	partnership	NOUN
ftr-337	2599	20	.	.	PUNCT
ftr-337	2600	1	398	398	NUM
ftr-337	2600	2	the	the	DET
ftr-337	2600	3	court	court	NOUN
ftr-337	2600	4	noted	note	VERB
ftr-337	2600	5	that	that	SCONJ
ftr-337	2600	6	“	"	PUNCT
ftr-337	2600	7	[	[	X
ftr-337	2600	8	t]he	t]he	ADJ
ftr-337	2600	9	parties	party	NOUN
ftr-337	2600	10	have	have	AUX
ftr-337	2600	11	stipulated	stipulate	VERB
ftr-337	2600	12	that	that	SCONJ
ftr-337	2600	13	the	the	DET
ftr-337	2600	14	investors	investor	NOUN
ftr-337	2600	15	remained	remain	VERB
ftr-337	2600	16	in	in	ADP
ftr-337	2600	17	the	the	DET
ftr-337	2600	18	partnerships	partnership	NOUN
ftr-337	2600	19	until	until	SCONJ
ftr-337	2600	20	after	after	SCONJ
ftr-337	2600	21	the	the	DET
ftr-337	2600	22	partnerships	partnership	NOUN
ftr-337	2600	23	had	have	AUX
ftr-337	2600	24	fulfilled	fulfil	VERB
ftr-337	2600	25	their	their	PRON
ftr-337	2600	26	395	395	NUM
ftr-337	2600	27	.	.	PUNCT
ftr-337	2601	1	note	note	VERB
ftr-337	2601	2	that	that	SCONJ
ftr-337	2601	3	the	the	DET
ftr-337	2601	4	government	government	NOUN
ftr-337	2601	5	did	do	AUX
ftr-337	2601	6	not	not	PART
ftr-337	2601	7	argue	argue	VERB
ftr-337	2601	8	a	a	DET
ftr-337	2601	9	third	third	ADJ
ftr-337	2601	10	possible	possible	ADJ
ftr-337	2601	11	avenue	avenue	NOUN
ftr-337	2601	12	of	of	ADP
ftr-337	2601	13	attack	attack	NOUN
ftr-337	2601	14	—	—	PUNCT
ftr-337	2601	15	namely	namely	ADV
ftr-337	2601	16	,	,	PUNCT
ftr-337	2601	17	that	that	SCONJ
ftr-337	2601	18	there	there	PRON
ftr-337	2601	19	was	be	VERB
ftr-337	2601	20	a	a	DET
ftr-337	2601	21	taxable	taxable	ADJ
ftr-337	2601	22	capital	capital	NOUN
ftr-337	2601	23	shift	shift	NOUN
ftr-337	2601	24	occasioned	occasion	VERB
ftr-337	2601	25	by	by	ADP
ftr-337	2601	26	the	the	DET
ftr-337	2601	27	investors	investor	NOUN
ftr-337	2601	28	$	$	SYM
ftr-337	2601	29	7	7	NUM
ftr-337	2601	30	million	million	NUM
ftr-337	2601	31	investment	investment	NOUN
ftr-337	2601	32	in	in	ADP
ftr-337	2601	33	return	return	NOUN
ftr-337	2601	34	for	for	ADP
ftr-337	2601	35	an	an	DET
ftr-337	2601	36	aggregate	aggregate	ADJ
ftr-337	2601	37	one	one	NUM
ftr-337	2601	38	percent	percent	NOUN
ftr-337	2601	39	interest	interest	NOUN
ftr-337	2601	40	.	.	PUNCT
ftr-337	2602	1	396	396	NUM
ftr-337	2602	2	.	.	PUNCT
ftr-337	2603	1	virginia	virginia	PROPN
ftr-337	2603	2	historic	historic	ADJ
ftr-337	2603	3	tax	tax	NOUN
ftr-337	2603	4	credit	credit	NOUN
ftr-337	2603	5	,	,	PUNCT
ftr-337	2603	6	98	98	NUM
ftr-337	2603	7	t.c.m	t.c.m	NOUN
ftr-337	2603	8	.	.	PUNCT
ftr-337	2604	1	(	(	PUNCT
ftr-337	2604	2	cch	cch	NOUN
ftr-337	2604	3	)	)	PUNCT
ftr-337	2604	4	at	at	ADP
ftr-337	2604	5	639	639	NUM
ftr-337	2604	6	(	(	PUNCT
ftr-337	2604	7	relying	rely	VERB
ftr-337	2604	8	on	on	ADP
ftr-337	2604	9	such	such	ADJ
ftr-337	2604	10	authorities	authority	NOUN
ftr-337	2604	11	as	as	ADP
ftr-337	2604	12	commissioner	commissioner	PROPN
ftr-337	2604	13	v.	v.	PROPN
ftr-337	2604	14	culbertson	culbertson	PROPN
ftr-337	2604	15	,	,	PUNCT
ftr-337	2604	16	337	337	NUM
ftr-337	2604	17	u.s	u.s	PROPN
ftr-337	2604	18	.	.	PROPN
ftr-337	2604	19	733	733	NUM
ftr-337	2604	20	(	(	PUNCT
ftr-337	2604	21	1949	1949	NUM
ftr-337	2604	22	)	)	PUNCT
ftr-337	2604	23	and	and	CCONJ
ftr-337	2604	24	luna	luna	PROPN
ftr-337	2604	25	v.	v.	PROPN
ftr-337	2604	26	commissioner	commissioner	PROPN
ftr-337	2604	27	,	,	PUNCT
ftr-337	2604	28	42	42	NUM
ftr-337	2604	29	t.c	t.c	NOUN
ftr-337	2604	30	.	.	PROPN
ftr-337	2605	1	1067	1067	NUM
ftr-337	2605	2	(	(	PUNCT
ftr-337	2605	3	1964	1964	NUM
ftr-337	2605	4	)	)	PUNCT
ftr-337	2605	5	)	)	PUNCT
ftr-337	2605	6	.	.	PUNCT
ftr-337	2606	1	397	397	NUM
ftr-337	2606	2	.	.	PUNCT
ftr-337	2607	1	i	i	PRON
ftr-337	2607	2	d.	d.	PROPN
ftr-337	2607	3	398	398	NUM
ftr-337	2607	4	.	.	PUNCT
ftr-337	2608	1	i	i	PRON
ftr-337	2608	2	d.	d.	PROPN
ftr-337	2608	3	at	at	ADP
ftr-337	2608	4	639–40	639–40	NUM
ftr-337	2608	5	.	.	PUNCT
ftr-337	2609	1	2012	2012	NUM
ftr-337	2609	2	]	]	PUNCT
ftr-337	2609	3	monetization	monetization	NOUN
ftr-337	2609	4	of	of	ADP
ftr-337	2609	5	business	business	NOUN
ftr-337	2609	6	tax	tax	NOUN
ftr-337	2609	7	credits	credit	NOUN
ftr-337	2609	8	737	737	NUM
ftr-337	2609	9	purpose	purpose	NOUN
ftr-337	2609	10	.	.	PUNCT
ftr-337	2609	11	”	"	PUNCT
ftr-337	2610	1	399	399	NUM
ftr-337	2610	2	it	it	PRON
ftr-337	2610	3	noted	note	VERB
ftr-337	2610	4	the	the	DET
ftr-337	2610	5	investors	investor	NOUN
ftr-337	2610	6	bore	bear	VERB
ftr-337	2610	7	certain	certain	ADJ
ftr-337	2610	8	risks	risk	NOUN
ftr-337	2610	9	,	,	PUNCT
ftr-337	2610	10	including	include	VERB
ftr-337	2610	11	noncompletion	noncompletion	NOUN
ftr-337	2610	12	of	of	ADP
ftr-337	2610	13	the	the	DET
ftr-337	2610	14	projects	project	NOUN
ftr-337	2610	15	400	400	NUM
ftr-337	2610	16	and	and	CCONJ
ftr-337	2610	17	a	a	DET
ftr-337	2610	18	potential	potential	ADJ
ftr-337	2610	19	lack	lack	NOUN
ftr-337	2610	20	of	of	ADP
ftr-337	2610	21	resources	resource	NOUN
ftr-337	2610	22	to	to	PART
ftr-337	2610	23	honor	honor	VERB
ftr-337	2610	24	their	their	PRON
ftr-337	2610	25	rights	right	NOUN
ftr-337	2610	26	to	to	ADP
ftr-337	2610	27	refunds	refund	NOUN
ftr-337	2610	28	if	if	SCONJ
ftr-337	2610	29	the	the	DET
ftr-337	2610	30	anticipated	anticipate	VERB
ftr-337	2610	31	credits	credit	NOUN
ftr-337	2610	32	are	be	AUX
ftr-337	2610	33	not	not	PART
ftr-337	2610	34	obtained	obtain	VERB
ftr-337	2610	35	,	,	PUNCT
ftr-337	2610	36	401	401	NUM
ftr-337	2610	37	and	and	CCONJ
ftr-337	2610	38	further	far	ADV
ftr-337	2610	39	noted	note	VERB
ftr-337	2610	40	that	that	SCONJ
ftr-337	2610	41	the	the	DET
ftr-337	2610	42	investors	investor	NOUN
ftr-337	2610	43	shared	share	VERB
ftr-337	2610	44	their	their	PRON
ftr-337	2610	45	risks	risk	NOUN
ftr-337	2610	46	,	,	PUNCT
ftr-337	2610	47	pro	pro	ADJ
ftr-337	2610	48	rata	rata	NOUN
ftr-337	2610	49	to	to	ADP
ftr-337	2610	50	their	their	PRON
ftr-337	2610	51	interests	interest	NOUN
ftr-337	2610	52	,	,	PUNCT
ftr-337	2610	53	across	across	ADP
ftr-337	2610	54	the	the	DET
ftr-337	2610	55	projects	project	NOUN
ftr-337	2610	56	generating	generate	VERB
ftr-337	2610	57	the	the	DET
ftr-337	2610	58	credits	credit	NOUN
ftr-337	2610	59	.	.	PUNCT
ftr-337	2611	1	finally	finally	ADV
ftr-337	2611	2	,	,	PUNCT
ftr-337	2611	3	the	the	DET
ftr-337	2611	4	court	court	NOUN
ftr-337	2611	5	rejected	reject	VERB
ftr-337	2611	6	the	the	DET
ftr-337	2611	7	irs	irs	PROPN
ftr-337	2611	8	’s	’s	PART
ftr-337	2611	9	disguised	disguise	VERB
ftr-337	2611	10	sale	sale	NOUN
ftr-337	2611	11	argument	argument	NOUN
ftr-337	2611	12	noting	note	VERB
ftr-337	2611	13	that	that	SCONJ
ftr-337	2611	14	“	"	PUNCT
ftr-337	2611	15	the	the	DET
ftr-337	2611	16	substance	substance	NOUN
ftr-337	2611	17	of	of	ADP
ftr-337	2611	18	these	these	DET
ftr-337	2611	19	transactions	transaction	NOUN
ftr-337	2611	20	reflect	reflect	VERB
ftr-337	2611	21	valid	valid	ADJ
ftr-337	2611	22	contributions	contribution	NOUN
ftr-337	2611	23	and	and	CCONJ
ftr-337	2611	24	allocations	allocation	NOUN
ftr-337	2611	25	rather	rather	ADV
ftr-337	2611	26	than	than	ADP
ftr-337	2611	27	sales	sale	NOUN
ftr-337	2611	28	.	.	PUNCT
ftr-337	2611	29	”	"	PUNCT
ftr-337	2612	1	402	402	NUM
ftr-337	2612	2	section	section	NOUN
ftr-337	2612	3	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-337	2612	4	)	)	PUNCT
ftr-337	2612	5	allows	allow	VERB
ftr-337	2612	6	the	the	DET
ftr-337	2612	7	irs	irs	PROPN
ftr-337	2612	8	to	to	PART
ftr-337	2612	9	treat	treat	VERB
ftr-337	2612	10	a	a	DET
ftr-337	2612	11	transaction	transaction	NOUN
ftr-337	2612	12	that	that	PRON
ftr-337	2612	13	occurs	occur	VERB
ftr-337	2612	14	between	between	ADP
ftr-337	2612	15	a	a	DET
ftr-337	2612	16	partner	partner	NOUN
ftr-337	2612	17	and	and	CCONJ
ftr-337	2612	18	his	his	PRON
ftr-337	2612	19	partnership	partnership	NOUN
ftr-337	2612	20	as	as	SCONJ
ftr-337	2612	21	though	though	SCONJ
ftr-337	2612	22	it	it	PRON
ftr-337	2612	23	occurred	occur	VERB
ftr-337	2612	24	“	"	PUNCT
ftr-337	2612	25	between	between	ADP
ftr-337	2612	26	the	the	DET
ftr-337	2612	27	partnership	partnership	NOUN
ftr-337	2612	28	and	and	CCONJ
ftr-337	2612	29	one	one	NUM
ftr-337	2612	30	who	who	PRON
ftr-337	2612	31	is	be	AUX
ftr-337	2612	32	not	not	PART
ftr-337	2612	33	a	a	DET
ftr-337	2612	34	partner	partner	NOUN
ftr-337	2612	35	”	"	PUNCT
ftr-337	2612	36	if	if	SCONJ
ftr-337	2612	37	the	the	DET
ftr-337	2612	38	partner	partner	NOUN
ftr-337	2612	39	transfers	transfer	VERB
ftr-337	2612	40	money	money	NOUN
ftr-337	2612	41	to	to	ADP
ftr-337	2612	42	the	the	DET
ftr-337	2612	43	partnership	partnership	NOUN
ftr-337	2612	44	in	in	ADP
ftr-337	2612	45	exchange	exchange	NOUN
ftr-337	2612	46	for	for	ADP
ftr-337	2612	47	“	"	PUNCT
ftr-337	2612	48	a	a	DET
ftr-337	2612	49	related	related	ADJ
ftr-337	2612	50	direct	direct	ADJ
ftr-337	2612	51	or	or	CCONJ
ftr-337	2612	52	indirect	indirect	ADJ
ftr-337	2612	53	transfer	transfer	NOUN
ftr-337	2612	54	of	of	ADP
ftr-337	2612	55	money	money	NOUN
ftr-337	2612	56	or	or	CCONJ
ftr-337	2612	57	other	other	ADJ
ftr-337	2612	58	property	property	NOUN
ftr-337	2612	59	by	by	ADP
ftr-337	2612	60	the	the	DET
ftr-337	2612	61	partnership	partnership	NOUN
ftr-337	2612	62	to	to	ADP
ftr-337	2612	63	such	such	ADJ
ftr-337	2612	64	partner	partner	NOUN
ftr-337	2612	65	,	,	PUNCT
ftr-337	2612	66	”	"	PUNCT
ftr-337	2612	67	such	such	ADJ
ftr-337	2612	68	that	that	SCONJ
ftr-337	2612	69	the	the	DET
ftr-337	2612	70	transaction	transaction	NOUN
ftr-337	2612	71	is	be	AUX
ftr-337	2612	72	“	"	PUNCT
ftr-337	2612	73	properly	properly	ADV
ftr-337	2612	74	characterized	characterize	VERB
ftr-337	2612	75	as	as	ADP
ftr-337	2612	76	a	a	DET
ftr-337	2612	77	sale	sale	NOUN
ftr-337	2612	78	or	or	CCONJ
ftr-337	2612	79	exchange	exchange	NOUN
ftr-337	2612	80	.	.	PUNCT
ftr-337	2612	81	”	"	PUNCT
ftr-337	2613	1	transactions	transaction	NOUN
ftr-337	2613	2	are	be	AUX
ftr-337	2613	3	“	"	PUNCT
ftr-337	2613	4	presumed	presume	VERB
ftr-337	2613	5	sales	sale	NOUN
ftr-337	2613	6	”	"	PUNCT
ftr-337	2613	7	when	when	SCONJ
ftr-337	2613	8	they	they	PRON
ftr-337	2613	9	occur	occur	VERB
ftr-337	2613	10	within	within	ADP
ftr-337	2613	11	two	two	NUM
ftr-337	2613	12	years	year	NOUN
ftr-337	2613	13	of	of	ADP
ftr-337	2613	14	one	one	NUM
ftr-337	2613	15	another	another	DET
ftr-337	2613	16	,	,	PUNCT
ftr-337	2613	17	yet	yet	CCONJ
ftr-337	2613	18	the	the	DET
ftr-337	2613	19	tax	tax	NOUN
ftr-337	2613	20	court	court	NOUN
ftr-337	2613	21	found	find	VERB
ftr-337	2613	22	that	that	SCONJ
ftr-337	2613	23	the	the	DET
ftr-337	2613	24	transactions	transaction	NOUN
ftr-337	2613	25	in	in	ADP
ftr-337	2613	26	question	question	NOUN
ftr-337	2613	27	were	be	AUX
ftr-337	2613	28	not	not	PART
ftr-337	2613	29	disguised	disguise	VERB
ftr-337	2613	30	sales	sale	NOUN
ftr-337	2613	31	because	because	SCONJ
ftr-337	2613	32	the	the	DET
ftr-337	2613	33	transactions	transaction	NOUN
ftr-337	2613	34	were	be	AUX
ftr-337	2613	35	“	"	PUNCT
ftr-337	2613	36	not	not	PART
ftr-337	2613	37	simultaneous	simultaneous	ADJ
ftr-337	2613	38	”	"	PUNCT
ftr-337	2613	39	403	403	NUM
ftr-337	2613	40	and	and	CCONJ
ftr-337	2613	41	the	the	DET
ftr-337	2613	42	investors	investor	NOUN
ftr-337	2613	43	faced	face	VERB
ftr-337	2613	44	“	"	PUNCT
ftr-337	2613	45	entrepreneurial	entrepreneurial	ADJ
ftr-337	2613	46	risks	risk	NOUN
ftr-337	2613	47	”	"	PUNCT
ftr-337	2613	48	in	in	ADP
ftr-337	2613	49	the	the	DET
ftr-337	2613	50	partnership	partnership	NOUN
ftr-337	2613	51	.	.	PUNCT
ftr-337	2614	1	[	[	X
ftr-337	2614	2	t]here	t]here	PROPN
ftr-337	2614	3	is	be	AUX
ftr-337	2614	4	no	no	DET
ftr-337	2614	5	disguised	disguised	ADJ
ftr-337	2614	6	sale	sale	NOUN
ftr-337	2614	7	when	when	SCONJ
ftr-337	2614	8	the	the	DET
ftr-337	2614	9	transactions	transaction	NOUN
ftr-337	2614	10	are	be	AUX
ftr-337	2614	11	not	not	PART
ftr-337	2614	12	simultaneous	simultaneous	ADJ
ftr-337	2614	13	and	and	CCONJ
ftr-337	2614	14	the	the	DET
ftr-337	2614	15	subsequent	subsequent	ADJ
ftr-337	2614	16	transfer	transfer	NOUN
ftr-337	2614	17	is	be	AUX
ftr-337	2614	18	subject	subject	ADJ
ftr-337	2614	19	to	to	ADP
ftr-337	2614	20	the	the	DET
ftr-337	2614	21	entrepreneurial	entrepreneurial	ADJ
ftr-337	2614	22	risks	risk	NOUN
ftr-337	2614	23	of	of	ADP
ftr-337	2614	24	the	the	DET
ftr-337	2614	25	partnership	partnership	NOUN
ftr-337	2614	26	’s	’s	PART
ftr-337	2614	27	operations	operation	NOUN
ftr-337	2614	28	.	.	PUNCT
ftr-337	2614	29	.	.	PUNCT
ftr-337	2614	30	.	.	PUNCT
ftr-337	2614	31	.	.	PUNCT
ftr-337	2615	1	the	the	DET
ftr-337	2615	2	investors	investor	NOUN
ftr-337	2615	3	were	be	AUX
ftr-337	2615	4	promised	promise	VERB
ftr-337	2615	5	certain	certain	ADJ
ftr-337	2615	6	amounts	amount	NOUN
ftr-337	2615	7	of	of	ADP
ftr-337	2615	8	credits	credit	NOUN
ftr-337	2615	9	in	in	ADP
ftr-337	2615	10	the	the	DET
ftr-337	2615	11	subscription	subscription	NOUN
ftr-337	2615	12	agreements	agreement	NOUN
ftr-337	2615	13	,	,	PUNCT
ftr-337	2615	14	but	but	CCONJ
ftr-337	2615	15	there	there	PRON
ftr-337	2615	16	was	be	VERB
ftr-337	2615	17	no	no	DET
ftr-337	2615	18	guarantee	guarantee	NOUN
ftr-337	2615	19	that	that	SCONJ
ftr-337	2615	20	the	the	DET
ftr-337	2615	21	partnerships	partnership	NOUN
ftr-337	2615	22	would	would	AUX
ftr-337	2615	23	pool	pool	VERB
ftr-337	2615	24	sufficient	sufficient	ADJ
ftr-337	2615	25	credits	credit	NOUN
ftr-337	2615	26	.	.	PUNCT
ftr-337	2616	1	this	this	DET
ftr-337	2616	2	risk	risk	NOUN
ftr-337	2616	3	,	,	PUNCT
ftr-337	2616	4	as	as	ADV
ftr-337	2616	5	well	well	ADV
ftr-337	2616	6	as	as	ADP
ftr-337	2616	7	the	the	DET
ftr-337	2616	8	other	other	ADJ
ftr-337	2616	9	risks	risk	NOUN
ftr-337	2616	10	addressed	address	VERB
ftr-337	2616	11	in	in	ADP
ftr-337	2616	12	our	our	PRON
ftr-337	2616	13	discussion	discussion	NOUN
ftr-337	2616	14	of	of	ADP
ftr-337	2616	15	business	business	NOUN
ftr-337	2616	16	purpose	purpose	NOUN
ftr-337	2616	17	,	,	PUNCT
ftr-337	2616	18	represent	represent	VERB
ftr-337	2616	19	the	the	DET
ftr-337	2616	20	risks	risk	NOUN
ftr-337	2616	21	of	of	ADP
ftr-337	2616	22	the	the	DET
ftr-337	2616	23	enterprise	enterprise	NOUN
ftr-337	2616	24	.	.	PUNCT
ftr-337	2617	1	accordingly	accordingly	ADV
ftr-337	2617	2	,	,	PUNCT
ftr-337	2617	3	we	we	PRON
ftr-337	2617	4	conclude	conclude	VERB
ftr-337	2617	5	that	that	SCONJ
ftr-337	2617	6	the	the	DET
ftr-337	2617	7	transactions	transaction	NOUN
ftr-337	2617	8	are	be	AUX
ftr-337	2617	9	not	not	PART
ftr-337	2617	10	disguised	disguise	VERB
ftr-337	2617	11	sales	sale	NOUN
ftr-337	2617	12	.	.	PUNCT
ftr-337	2618	1	we	we	PRON
ftr-337	2618	2	further	far	ADV
ftr-337	2618	3	hold	hold	VERB
ftr-337	2618	4	that	that	SCONJ
ftr-337	2618	5	the	the	DET
ftr-337	2618	6	partnerships	partnership	NOUN
ftr-337	2618	7	did	do	AUX
ftr-337	2618	8	not	not	PART
ftr-337	2618	9	have	have	VERB
ftr-337	2618	10	$	$	SYM
ftr-337	2618	11	7	7	NUM
ftr-337	2618	12	million	million	NUM
ftr-337	2618	13	399	399	NUM
ftr-337	2618	14	.	.	PUNCT
ftr-337	2619	1	i	i	PRON
ftr-337	2619	2	d.	d.	PROPN
ftr-337	2619	3	at	at	ADP
ftr-337	2619	4	640	640	NUM
ftr-337	2619	5	.	.	PUNCT
ftr-337	2619	6	400	400	NUM
ftr-337	2619	7	.	.	PUNCT
ftr-337	2620	1	according	accord	VERB
ftr-337	2620	2	to	to	ADP
ftr-337	2620	3	the	the	DET
ftr-337	2620	4	fourth	fourth	ADJ
ftr-337	2620	5	circuit	circuit	NOUN
ftr-337	2620	6	decision	decision	NOUN
ftr-337	2620	7	discussed	discuss	VERB
ftr-337	2620	8	below	below	ADV
ftr-337	2620	9	,	,	PUNCT
ftr-337	2620	10	the	the	DET
ftr-337	2620	11	respective	respective	ADJ
ftr-337	2620	12	partnership	partnership	NOUN
ftr-337	2620	13	agreements	agreement	NOUN
ftr-337	2620	14	provided	provide	VERB
ftr-337	2620	15	that	that	SCONJ
ftr-337	2620	16	the	the	DET
ftr-337	2620	17	funds	fund	NOUN
ftr-337	2620	18	would	would	AUX
ftr-337	2620	19	only	only	ADV
ftr-337	2620	20	invest	invest	VERB
ftr-337	2620	21	in	in	ADP
ftr-337	2620	22	completed	complete	VERB
ftr-337	2620	23	projects	project	NOUN
ftr-337	2620	24	“	"	PUNCT
ftr-337	2620	25	thereby	thereby	ADV
ftr-337	2620	26	eliminating	eliminate	VERB
ftr-337	2620	27	a	a	DET
ftr-337	2620	28	significant	significant	ADJ
ftr-337	2620	29	area	area	NOUN
ftr-337	2620	30	of	of	ADP
ftr-337	2620	31	risk	risk	NOUN
ftr-337	2620	32	.	.	PUNCT
ftr-337	2620	33	”	"	PUNCT
ftr-337	2621	1	virginia	virginia	PROPN
ftr-337	2621	2	historic	historic	ADJ
ftr-337	2621	3	tax	tax	NOUN
ftr-337	2621	4	credit	credit	NOUN
ftr-337	2621	5	fund	fund	NOUN
ftr-337	2621	6	2001	2001	NUM
ftr-337	2621	7	v.	v.	ADP
ftr-337	2621	8	commissioner	commissioner	NOUN
ftr-337	2621	9	,	,	PUNCT
ftr-337	2621	10	639	639	NUM
ftr-337	2621	11	f.3d	f.3d	NUM
ftr-337	2621	12	129	129	NUM
ftr-337	2621	13	,	,	PUNCT
ftr-337	2621	14	134	134	NUM
ftr-337	2621	15	(	(	PUNCT
ftr-337	2621	16	4th	4th	ADJ
ftr-337	2621	17	cir	cir	NOUN
ftr-337	2621	18	.	.	PUNCT
ftr-337	2621	19	2011	2011	NUM
ftr-337	2621	20	)	)	PUNCT
ftr-337	2621	21	,	,	PUNCT
ftr-337	2621	22	rev’g	rev’g	PROPN
ftr-337	2621	23	98	98	NUM
ftr-337	2621	24	t.c.m	t.c.m	NOUN
ftr-337	2621	25	.	.	PUNCT
ftr-337	2622	1	(	(	PUNCT
ftr-337	2622	2	cch	cch	NOUN
ftr-337	2622	3	)	)	PUNCT
ftr-337	2622	4	630	630	NUM
ftr-337	2622	5	(	(	PUNCT
ftr-337	2622	6	2009	2009	NUM
ftr-337	2622	7	)	)	PUNCT
ftr-337	2622	8	.	.	PUNCT
ftr-337	2623	1	401	401	NUM
ftr-337	2623	2	.	.	PUNCT
ftr-337	2624	1	the	the	DET
ftr-337	2624	2	fourth	fourth	ADJ
ftr-337	2624	3	circuit	circuit	NOUN
ftr-337	2624	4	further	further	ADJ
ftr-337	2624	5	notes	note	VERB
ftr-337	2624	6	that	that	SCONJ
ftr-337	2624	7	the	the	DET
ftr-337	2624	8	right	right	NOUN
ftr-337	2624	9	to	to	ADP
ftr-337	2624	10	a	a	DET
ftr-337	2624	11	refund	refund	NOUN
ftr-337	2624	12	was	be	AUX
ftr-337	2624	13	supported	support	VERB
ftr-337	2624	14	by	by	ADP
ftr-337	2624	15	guarantees	guarantee	NOUN
ftr-337	2624	16	in	in	ADP
ftr-337	2624	17	certain	certain	ADJ
ftr-337	2624	18	cases	case	NOUN
ftr-337	2624	19	.	.	PUNCT
ftr-337	2625	1	i	i	PRON
ftr-337	2625	2	d.	d.	PROPN
ftr-337	2625	3	at	at	ADP
ftr-337	2625	4	145	145	NUM
ftr-337	2625	5	.	.	PUNCT
ftr-337	2625	6	402	402	NUM
ftr-337	2625	7	.	.	PUNCT
ftr-337	2626	1	virginia	virginia	PROPN
ftr-337	2626	2	historic	historic	ADJ
ftr-337	2626	3	tax	tax	NOUN
ftr-337	2626	4	credit	credit	NOUN
ftr-337	2626	5	,	,	PUNCT
ftr-337	2626	6	98	98	NUM
ftr-337	2626	7	t.c.m	t.c.m	NOUN
ftr-337	2626	8	.	.	PUNCT
ftr-337	2627	1	(	(	PUNCT
ftr-337	2627	2	cch	cch	NOUN
ftr-337	2627	3	)	)	PUNCT
ftr-337	2627	4	at	at	ADP
ftr-337	2627	5	641	641	NUM
ftr-337	2627	6	.	.	PUNCT
ftr-337	2628	1	403	403	NUM
ftr-337	2628	2	.	.	PUNCT
ftr-337	2629	1	the	the	DET
ftr-337	2629	2	fourth	fourth	ADJ
ftr-337	2629	3	circuit	circuit	NOUN
ftr-337	2629	4	opinion	opinion	NOUN
ftr-337	2629	5	notes	note	VERB
ftr-337	2629	6	that	that	SCONJ
ftr-337	2629	7	the	the	DET
ftr-337	2629	8	subscription	subscription	NOUN
ftr-337	2629	9	agreements	agreement	NOUN
ftr-337	2629	10	executed	execute	VERB
ftr-337	2629	11	by	by	ADP
ftr-337	2629	12	the	the	DET
ftr-337	2629	13	state	state	NOUN
ftr-337	2629	14	tax	tax	NOUN
ftr-337	2629	15	credit	credit	NOUN
ftr-337	2629	16	investors	investor	NOUN
ftr-337	2629	17	stated	state	VERB
ftr-337	2629	18	that	that	SCONJ
ftr-337	2629	19	the	the	DET
ftr-337	2629	20	amount	amount	NOUN
ftr-337	2629	21	each	each	PRON
ftr-337	2629	22	paid	pay	VERB
ftr-337	2629	23	was	be	AUX
ftr-337	2629	24	“	"	PUNCT
ftr-337	2629	25	in	in	ADP
ftr-337	2629	26	exchange	exchange	NOUN
ftr-337	2629	27	for	for	ADP
ftr-337	2629	28	the	the	DET
ftr-337	2629	29	allocation	allocation	NOUN
ftr-337	2629	30	of	of	ADP
ftr-337	2629	31	a	a	DET
ftr-337	2629	32	corresponding	corresponding	ADJ
ftr-337	2629	33	number	number	NOUN
ftr-337	2629	34	of	of	ADP
ftr-337	2629	35	tax	tax	NOUN
ftr-337	2629	36	credits	credit	NOUN
ftr-337	2629	37	‘	'	PUNCT
ftr-337	2629	38	simultaneously	simultaneously	ADV
ftr-337	2629	39	with	with	ADP
ftr-337	2629	40	investor	investor	NOUN
ftr-337	2629	41	’s	’s	PART
ftr-337	2629	42	admission	admission	NOUN
ftr-337	2629	43	.	.	PUNCT
ftr-337	2629	44	’	'	PUNCT
ftr-337	2629	45	”	"	PUNCT
ftr-337	2629	46	virginia	virginia	PROPN
ftr-337	2629	47	historic	historic	ADJ
ftr-337	2629	48	tax	tax	NOUN
ftr-337	2629	49	credit	credit	NOUN
ftr-337	2629	50	,	,	PUNCT
ftr-337	2629	51	639	639	NUM
ftr-337	2629	52	f.3d	f.3d	NUM
ftr-337	2629	53	at	at	ADP
ftr-337	2629	54	135	135	NUM
ftr-337	2629	55	(	(	PUNCT
ftr-337	2629	56	emphasis	emphasis	NOUN
ftr-337	2629	57	in	in	ADP
ftr-337	2629	58	original	original	ADJ
ftr-337	2629	59	)	)	PUNCT
ftr-337	2629	60	.	.	PUNCT
ftr-337	2630	1	738	738	NUM
ftr-337	2630	2	florida	florida	PROPN
ftr-337	2630	3	tax	tax	NOUN
ftr-337	2630	4	review	review	NOUN
ftr-337	2630	5	[	[	X
ftr-337	2630	6	vol.12:9	vol.12:9	NOUN
ftr-337	2630	7	in	in	ADP
ftr-337	2630	8	unreported	unreported	ADJ
ftr-337	2630	9	income	income	NOUN
ftr-337	2630	10	from	from	ADP
ftr-337	2630	11	these	these	DET
ftr-337	2630	12	transactions	transaction	NOUN
ftr-337	2630	13	in	in	ADP
ftr-337	2630	14	either	either	PRON
ftr-337	2630	15	of	of	ADP
ftr-337	2630	16	the	the	DET
ftr-337	2630	17	years	year	NOUN
ftr-337	2630	18	at	at	ADP
ftr-337	2630	19	issue	issue	NOUN
ftr-337	2630	20	.	.	PUNCT
ftr-337	2631	1	404	404	NUM
ftr-337	2631	2	the	the	DET
ftr-337	2631	3	government	government	NOUN
ftr-337	2631	4	appealed	appeal	VERB
ftr-337	2631	5	the	the	DET
ftr-337	2631	6	tax	tax	NOUN
ftr-337	2631	7	court	court	NOUN
ftr-337	2631	8	’s	’s	PART
ftr-337	2631	9	decision	decision	NOUN
ftr-337	2631	10	to	to	ADP
ftr-337	2631	11	the	the	DET
ftr-337	2631	12	fourth	fourth	ADJ
ftr-337	2631	13	circuit	circuit	NOUN
ftr-337	2631	14	reiterating	reiterate	VERB
ftr-337	2631	15	the	the	DET
ftr-337	2631	16	arguments	argument	NOUN
ftr-337	2631	17	it	it	PRON
ftr-337	2631	18	had	have	AUX
ftr-337	2631	19	presented	present	VERB
ftr-337	2631	20	at	at	ADP
ftr-337	2631	21	the	the	DET
ftr-337	2631	22	trial	trial	NOUN
ftr-337	2631	23	level	level	NOUN
ftr-337	2631	24	.	.	PUNCT
ftr-337	2632	1	the	the	DET
ftr-337	2632	2	fourth	fourth	ADJ
ftr-337	2632	3	circuit	circuit	NOUN
ftr-337	2632	4	reversed	reverse	VERB
ftr-337	2632	5	the	the	DET
ftr-337	2632	6	tax	tax	NOUN
ftr-337	2632	7	court	court	NOUN
ftr-337	2632	8	,	,	PUNCT
ftr-337	2632	9	finding	find	VERB
ftr-337	2632	10	that	that	SCONJ
ftr-337	2632	11	the	the	DET
ftr-337	2632	12	transactions	transaction	NOUN
ftr-337	2632	13	at	at	ADP
ftr-337	2632	14	issue	issue	NOUN
ftr-337	2632	15	were	be	AUX
ftr-337	2632	16	“	"	PUNCT
ftr-337	2632	17	sales	sale	NOUN
ftr-337	2632	18	”	"	PUNCT
ftr-337	2632	19	under	under	ADP
ftr-337	2632	20	section	section	NOUN
ftr-337	2632	21	707	707	NUM
ftr-337	2632	22	.	.	PUNCT
ftr-337	2633	1	as	as	SCONJ
ftr-337	2633	2	already	already	ADV
ftr-337	2633	3	noted	note	VERB
ftr-337	2633	4	,	,	PUNCT
ftr-337	2633	5	it	it	PRON
ftr-337	2633	6	assumed	assume	VERB
ftr-337	2633	7	,	,	PUNCT
ftr-337	2633	8	without	without	ADP
ftr-337	2633	9	deciding	decide	VERB
ftr-337	2633	10	,	,	PUNCT
ftr-337	2633	11	that	that	SCONJ
ftr-337	2633	12	a	a	DET
ftr-337	2633	13	bona	bona	ADJ
ftr-337	2633	14	fide	fide	ADJ
ftr-337	2633	15	partnership	partnership	NOUN
ftr-337	2633	16	existed	exist	VERB
ftr-337	2633	17	.	.	PUNCT
ftr-337	2634	1	the	the	DET
ftr-337	2634	2	court	court	NOUN
ftr-337	2634	3	first	first	ADV
ftr-337	2634	4	conducted	conduct	VERB
ftr-337	2634	5	a	a	DET
ftr-337	2634	6	thorough	thorough	ADJ
ftr-337	2634	7	review	review	NOUN
ftr-337	2634	8	of	of	ADP
ftr-337	2634	9	the	the	DET
ftr-337	2634	10	disguised	disguise	VERB
ftr-337	2634	11	sale	sale	NOUN
ftr-337	2634	12	rules	rule	NOUN
ftr-337	2634	13	,	,	PUNCT
ftr-337	2634	14	including	include	VERB
ftr-337	2634	15	the	the	DET
ftr-337	2634	16	detailed	detailed	ADJ
ftr-337	2634	17	factors	factor	NOUN
ftr-337	2634	18	for	for	ADP
ftr-337	2634	19	determining	determine	VERB
ftr-337	2634	20	the	the	DET
ftr-337	2634	21	presence	presence	NOUN
ftr-337	2634	22	of	of	ADP
ftr-337	2634	23	a	a	DET
ftr-337	2634	24	sale	sale	NOUN
ftr-337	2634	25	or	or	CCONJ
ftr-337	2634	26	exchange	exchange	NOUN
ftr-337	2634	27	set	set	VERB
ftr-337	2634	28	forth	forth	ADP
ftr-337	2634	29	in	in	ADP
ftr-337	2634	30	regulations	regulation	NOUN
ftr-337	2634	31	sections	section	NOUN
ftr-337	2634	32	1.707	1.707	NUM
ftr-337	2634	33	-	-	SYM
ftr-337	2634	34	3	3	NUM
ftr-337	2634	35	and	and	CCONJ
ftr-337	2634	36	1.707	1.707	NUM
ftr-337	2634	37	-	-	SYM
ftr-337	2634	38	6	6	NUM
ftr-337	2634	39	.	.	PUNCT
ftr-337	2634	40	citing	cite	VERB
ftr-337	2634	41	otey	otey	PROPN
ftr-337	2634	42	v.	v.	PROPN
ftr-337	2634	43	commissioner	commissioner	NOUN
ftr-337	2634	44	,	,	PUNCT
ftr-337	2634	45	405	405	NUM
ftr-337	2634	46	the	the	DET
ftr-337	2634	47	court	court	NOUN
ftr-337	2634	48	noted	note	VERB
ftr-337	2634	49	that	that	SCONJ
ftr-337	2634	50	section	section	NOUN
ftr-337	2634	51	707	707	NUM
ftr-337	2634	52	“	"	PUNCT
ftr-337	2634	53	prevents	prevent	VERB
ftr-337	2634	54	use	use	NOUN
ftr-337	2634	55	of	of	ADP
ftr-337	2634	56	the	the	DET
ftr-337	2634	57	partnership	partnership	NOUN
ftr-337	2634	58	provisions	provision	NOUN
ftr-337	2634	59	to	to	PART
ftr-337	2634	60	render	render	VERB
ftr-337	2634	61	nontaxable	nontaxable	ADJ
ftr-337	2634	62	what	what	PRON
ftr-337	2634	63	would	would	AUX
ftr-337	2634	64	in	in	ADP
ftr-337	2634	65	substance	substance	NOUN
ftr-337	2634	66	have	have	AUX
ftr-337	2634	67	been	be	AUX
ftr-337	2634	68	a	a	DET
ftr-337	2634	69	taxable	taxable	ADJ
ftr-337	2634	70	exchange	exchange	NOUN
ftr-337	2634	71	if	if	SCONJ
ftr-337	2634	72	it	it	PRON
ftr-337	2634	73	had	have	AUX
ftr-337	2634	74	not	not	PART
ftr-337	2634	75	been	be	AUX
ftr-337	2634	76	‘	'	PUNCT
ftr-337	2634	77	run	run	VERB
ftr-337	2634	78	through	through	ADP
ftr-337	2634	79	’	'	PUNCT
ftr-337	2634	80	the	the	DET
ftr-337	2634	81	partnership	partnership	NOUN
ftr-337	2634	82	.	.	PUNCT
ftr-337	2634	83	”	"	PUNCT
ftr-337	2635	1	406	406	NUM
ftr-337	2635	2	it	it	PRON
ftr-337	2635	3	noted	note	VERB
ftr-337	2635	4	that	that	SCONJ
ftr-337	2635	5	under	under	ADP
ftr-337	2635	6	regulations	regulation	NOUN
ftr-337	2635	7	section	section	NOUN
ftr-337	2635	8	1.707	1.707	NUM
ftr-337	2635	9	-	-	SYM
ftr-337	2635	10	6	6	NUM
ftr-337	2635	11	the	the	DET
ftr-337	2635	12	determination	determination	NOUN
ftr-337	2635	13	of	of	ADP
ftr-337	2635	14	whether	whether	SCONJ
ftr-337	2635	15	a	a	DET
ftr-337	2635	16	transfer	transfer	NOUN
ftr-337	2635	17	by	by	ADP
ftr-337	2635	18	a	a	DET
ftr-337	2635	19	partnership	partnership	NOUN
ftr-337	2635	20	of	of	ADP
ftr-337	2635	21	property	property	NOUN
ftr-337	2635	22	to	to	ADP
ftr-337	2635	23	a	a	DET
ftr-337	2635	24	partner	partner	NOUN
ftr-337	2635	25	and	and	CCONJ
ftr-337	2635	26	one	one	NUM
ftr-337	2635	27	or	or	CCONJ
ftr-337	2635	28	more	more	ADJ
ftr-337	2635	29	transfers	transfer	NOUN
ftr-337	2635	30	of	of	ADP
ftr-337	2635	31	money	money	NOUN
ftr-337	2635	32	or	or	CCONJ
ftr-337	2635	33	other	other	ADJ
ftr-337	2635	34	consideration	consideration	NOUN
ftr-337	2635	35	by	by	ADP
ftr-337	2635	36	that	that	DET
ftr-337	2635	37	partner	partner	NOUN
ftr-337	2635	38	to	to	ADP
ftr-337	2635	39	the	the	DET
ftr-337	2635	40	partnership	partnership	NOUN
ftr-337	2635	41	are	be	AUX
ftr-337	2635	42	to	to	PART
ftr-337	2635	43	be	be	AUX
ftr-337	2635	44	treated	treat	VERB
ftr-337	2635	45	as	as	ADP
ftr-337	2635	46	a	a	DET
ftr-337	2635	47	sale	sale	NOUN
ftr-337	2635	48	of	of	ADP
ftr-337	2635	49	the	the	DET
ftr-337	2635	50	property	property	NOUN
ftr-337	2635	51	to	to	ADP
ftr-337	2635	52	the	the	DET
ftr-337	2635	53	partners	partner	NOUN
ftr-337	2635	54	is	be	AUX
ftr-337	2635	55	to	to	PART
ftr-337	2635	56	be	be	AUX
ftr-337	2635	57	tested	test	VERB
ftr-337	2635	58	with	with	ADP
ftr-337	2635	59	reference	reference	NOUN
ftr-337	2635	60	to	to	ADP
ftr-337	2635	61	the	the	DET
ftr-337	2635	62	rules	rule	NOUN
ftr-337	2635	63	of	of	ADP
ftr-337	2635	64	regulations	regulation	NOUN
ftr-337	2635	65	section	section	NOUN
ftr-337	2635	66	1.707	1.707	NUM
ftr-337	2635	67	-	-	SYM
ftr-337	2635	68	3	3	NUM
ftr-337	2635	69	,	,	PUNCT
ftr-337	2635	70	including	include	VERB
ftr-337	2635	71	the	the	DET
ftr-337	2635	72	presumption	presumption	NOUN
ftr-337	2635	73	that	that	SCONJ
ftr-337	2635	74	all	all	DET
ftr-337	2635	75	transfers	transfer	NOUN
ftr-337	2635	76	“	"	PUNCT
ftr-337	2635	77	made	make	VERB
ftr-337	2635	78	within	within	ADP
ftr-337	2635	79	two	two	NUM
ftr-337	2635	80	years	year	NOUN
ftr-337	2635	81	”	"	PUNCT
ftr-337	2635	82	of	of	ADP
ftr-337	2635	83	each	each	DET
ftr-337	2635	84	other	other	ADJ
ftr-337	2635	85	are	be	AUX
ftr-337	2635	86	sales	sale	NOUN
ftr-337	2635	87	unless	unless	SCONJ
ftr-337	2635	88	the	the	DET
ftr-337	2635	89	facts	fact	NOUN
ftr-337	2635	90	and	and	CCONJ
ftr-337	2635	91	circumstances	circumstance	NOUN
ftr-337	2635	92	“	"	PUNCT
ftr-337	2635	93	clearly	clearly	ADV
ftr-337	2635	94	establish	establish	VERB
ftr-337	2635	95	”	"	PUNCT
ftr-337	2635	96	otherwise	otherwise	ADV
ftr-337	2635	97	.	.	PUNCT
ftr-337	2636	1	407	407	NUM
ftr-337	2636	2	it	it	PRON
ftr-337	2636	3	then	then	ADV
ftr-337	2636	4	took	take	VERB
ftr-337	2636	5	up	up	ADP
ftr-337	2636	6	the	the	DET
ftr-337	2636	7	argument	argument	NOUN
ftr-337	2636	8	advanced	advance	VERB
ftr-337	2636	9	by	by	ADP
ftr-337	2636	10	the	the	DET
ftr-337	2636	11	funds	fund	NOUN
ftr-337	2636	12	that	that	PRON
ftr-337	2636	13	section	section	NOUN
ftr-337	2636	14	707	707	NUM
ftr-337	2636	15	could	could	AUX
ftr-337	2636	16	not	not	PART
ftr-337	2636	17	apply	apply	VERB
ftr-337	2636	18	because	because	SCONJ
ftr-337	2636	19	the	the	DET
ftr-337	2636	20	transactions	transaction	NOUN
ftr-337	2636	21	did	do	AUX
ftr-337	2636	22	not	not	PART
ftr-337	2636	23	involve	involve	VERB
ftr-337	2636	24	an	an	DET
ftr-337	2636	25	exchange	exchange	NOUN
ftr-337	2636	26	of	of	ADP
ftr-337	2636	27	money	money	NOUN
ftr-337	2636	28	for	for	ADP
ftr-337	2636	29	“	"	PUNCT
ftr-337	2636	30	property	property	NOUN
ftr-337	2636	31	”	"	PUNCT
ftr-337	2636	32	—	—	PUNCT
ftr-337	2636	33	i.e.	i.e.	X
ftr-337	2636	34	,	,	PUNCT
ftr-337	2636	35	because	because	SCONJ
ftr-337	2636	36	the	the	DET
ftr-337	2636	37	state	state	NOUN
ftr-337	2636	38	tax	tax	NOUN
ftr-337	2636	39	credits	credit	NOUN
ftr-337	2636	40	are	be	AUX
ftr-337	2636	41	not	not	PART
ftr-337	2636	42	property	property	NOUN
ftr-337	2636	43	.	.	PUNCT
ftr-337	2637	1	as	as	SCONJ
ftr-337	2637	2	discussed	discuss	VERB
ftr-337	2637	3	above	above	ADV
ftr-337	2637	4	,	,	PUNCT
ftr-337	2637	5	it	it	PRON
ftr-337	2637	6	is	be	AUX
ftr-337	2637	7	well	well	ADV
ftr-337	2637	8	-	-	PUNCT
ftr-337	2637	9	established	establish	VERB
ftr-337	2637	10	that	that	SCONJ
ftr-337	2637	11	transferable	transferable	ADJ
ftr-337	2637	12	credits	credit	NOUN
ftr-337	2637	13	can	can	AUX
ftr-337	2637	14	be	be	AUX
ftr-337	2637	15	brought	bring	VERB
ftr-337	2637	16	and	and	CCONJ
ftr-337	2637	17	sold	sell	VERB
ftr-337	2637	18	as	as	ADP
ftr-337	2637	19	items	item	NOUN
ftr-337	2637	20	of	of	ADP
ftr-337	2637	21	property	property	NOUN
ftr-337	2637	22	with	with	ADP
ftr-337	2637	23	the	the	DET
ftr-337	2637	24	attendant	attendant	ADJ
ftr-337	2637	25	consequences	consequence	NOUN
ftr-337	2637	26	.	.	PUNCT
ftr-337	2638	1	however	however	ADV
ftr-337	2638	2	,	,	PUNCT
ftr-337	2638	3	the	the	DET
ftr-337	2638	4	virginia	virginia	PROPN
ftr-337	2638	5	historic	historic	ADJ
ftr-337	2638	6	state	state	NOUN
ftr-337	2638	7	tax	tax	NOUN
ftr-337	2638	8	credits	credit	NOUN
ftr-337	2638	9	were	be	AUX
ftr-337	2638	10	non	non	ADJ
ftr-337	2638	11	-	-	ADJ
ftr-337	2638	12	transferable	transferable	ADJ
ftr-337	2638	13	and	and	CCONJ
ftr-337	2638	14	non	non	ADJ
ftr-337	2638	15	-	-	ADJ
ftr-337	2638	16	heritable	heritable	ADJ
ftr-337	2638	17	under	under	ADP
ftr-337	2638	18	applicable	applicable	ADJ
ftr-337	2638	19	state	state	NOUN
ftr-337	2638	20	law	law	NOUN
ftr-337	2638	21	and	and	CCONJ
ftr-337	2638	22	this	this	PRON
ftr-337	2638	23	formed	form	VERB
ftr-337	2638	24	the	the	DET
ftr-337	2638	25	basis	basis	NOUN
ftr-337	2638	26	for	for	ADP
ftr-337	2638	27	the	the	DET
ftr-337	2638	28	taxpayer	taxpayer	NOUN
ftr-337	2638	29	’s	’s	PART
ftr-337	2638	30	argument	argument	NOUN
ftr-337	2638	31	.	.	PUNCT
ftr-337	2639	1	the	the	DET
ftr-337	2639	2	court	court	NOUN
ftr-337	2639	3	examined	examine	VERB
ftr-337	2639	4	whether	whether	SCONJ
ftr-337	2639	5	the	the	DET
ftr-337	2639	6	rights	right	NOUN
ftr-337	2639	7	associated	associate	VERB
ftr-337	2639	8	with	with	ADP
ftr-337	2639	9	the	the	DET
ftr-337	2639	10	virginia	virginia	PROPN
ftr-337	2639	11	tax	tax	NOUN
ftr-337	2639	12	credits	credit	NOUN
ftr-337	2639	13	embodied	embody	VERB
ftr-337	2639	14	essential	essential	ADJ
ftr-337	2639	15	property	property	NOUN
ftr-337	2639	16	rights	right	NOUN
ftr-337	2639	17	,	,	PUNCT
ftr-337	2639	18	such	such	ADJ
ftr-337	2639	19	as	as	ADP
ftr-337	2639	20	the	the	DET
ftr-337	2639	21	right	right	NOUN
ftr-337	2639	22	to	to	PART
ftr-337	2639	23	use	use	VERB
ftr-337	2639	24	and	and	CCONJ
ftr-337	2639	25	exclude	exclude	VERB
ftr-337	2639	26	others	other	NOUN
ftr-337	2639	27	from	from	ADP
ftr-337	2639	28	use	use	NOUN
ftr-337	2639	29	,	,	PUNCT
ftr-337	2639	30	whether	whether	SCONJ
ftr-337	2639	31	the	the	DET
ftr-337	2639	32	rights	right	NOUN
ftr-337	2639	33	were	be	AUX
ftr-337	2639	34	“	"	PUNCT
ftr-337	2639	35	valuable	valuable	ADJ
ftr-337	2639	36	”	"	PUNCT
ftr-337	2639	37	and	and	CCONJ
ftr-337	2639	38	whether	whether	SCONJ
ftr-337	2639	39	they	they	PRON
ftr-337	2639	40	are	be	AUX
ftr-337	2639	41	transferable	transferable	ADJ
ftr-337	2639	42	(	(	PUNCT
ftr-337	2639	43	noted	note	VERB
ftr-337	2639	44	as	as	ADP
ftr-337	2639	45	a	a	DET
ftr-337	2639	46	relevant	relevant	ADJ
ftr-337	2639	47	but	but	CCONJ
ftr-337	2639	48	“	"	PUNCT
ftr-337	2639	49	not	not	PART
ftr-337	2639	50	essential	essential	ADJ
ftr-337	2639	51	”	"	PUNCT
ftr-337	2639	52	factor	factor	NOUN
ftr-337	2639	53	)	)	PUNCT
ftr-337	2639	54	,	,	PUNCT
ftr-337	2639	55	and	and	CCONJ
ftr-337	2639	56	concluded	conclude	VERB
ftr-337	2639	57	the	the	DET
ftr-337	2639	58	transfer	transfer	NOUN
ftr-337	2639	59	of	of	ADP
ftr-337	2639	60	tax	tax	NOUN
ftr-337	2639	61	credits	credit	NOUN
ftr-337	2639	62	at	at	ADP
ftr-337	2639	63	issue	issue	NOUN
ftr-337	2639	64	was	be	AUX
ftr-337	2639	65	a	a	DET
ftr-337	2639	66	transfer	transfer	NOUN
ftr-337	2639	67	of	of	ADP
ftr-337	2639	68	“	"	PUNCT
ftr-337	2639	69	property	property	NOUN
ftr-337	2639	70	.	.	PUNCT
ftr-337	2639	71	”	"	PUNCT
ftr-337	2640	1	it	it	PRON
ftr-337	2640	2	dismissed	dismiss	VERB
ftr-337	2640	3	the	the	DET
ftr-337	2640	4	virginia	virginia	PROPN
ftr-337	2640	5	law	law	NOUN
ftr-337	2640	6	prohibition	prohibition	NOUN
ftr-337	2640	7	on	on	ADP
ftr-337	2640	8	transfer	transfer	NOUN
ftr-337	2640	9	as	as	ADP
ftr-337	2640	10	a	a	DET
ftr-337	2640	11	“	"	PUNCT
ftr-337	2640	12	nominal	nominal	ADJ
ftr-337	2640	13	prohibition	prohibition	NOUN
ftr-337	2640	14	”	"	PUNCT
ftr-337	2640	15	only	only	ADV
ftr-337	2640	16	:	:	PUNCT
ftr-337	2640	17	as	as	SCONJ
ftr-337	2640	18	the	the	DET
ftr-337	2640	19	facts	fact	NOUN
ftr-337	2640	20	here	here	ADV
ftr-337	2640	21	illustrate	illustrate	VERB
ftr-337	2640	22	,	,	PUNCT
ftr-337	2640	23	it	it	PRON
ftr-337	2640	24	is	be	AUX
ftr-337	2640	25	a	a	DET
ftr-337	2640	26	relatively	relatively	ADV
ftr-337	2640	27	simple	simple	ADJ
ftr-337	2640	28	matter	matter	NOUN
ftr-337	2640	29	in	in	ADP
ftr-337	2640	30	virginia	virginia	PROPN
ftr-337	2640	31	to	to	PART
ftr-337	2640	32	effectuate	effectuate	VERB
ftr-337	2640	33	a	a	DET
ftr-337	2640	34	third	third	ADJ
ftr-337	2640	35	-	-	PUNCT
ftr-337	2640	36	party	party	NOUN
ftr-337	2640	37	transfer	transfer	NOUN
ftr-337	2640	38	by	by	ADP
ftr-337	2640	39	forming	form	VERB
ftr-337	2640	40	a	a	DET
ftr-337	2640	41	404	404	NOUN
ftr-337	2640	42	.	.	PUNCT
ftr-337	2641	1	virginia	virginia	PROPN
ftr-337	2641	2	historic	historic	ADJ
ftr-337	2641	3	tax	tax	NOUN
ftr-337	2641	4	credit	credit	NOUN
ftr-337	2641	5	,	,	PUNCT
ftr-337	2641	6	98	98	NUM
ftr-337	2641	7	t.c.m	t.c.m	NOUN
ftr-337	2641	8	.	.	PUNCT
ftr-337	2642	1	(	(	PUNCT
ftr-337	2642	2	cch	cch	NOUN
ftr-337	2642	3	)	)	PUNCT
ftr-337	2642	4	at	at	ADP
ftr-337	2642	5	641	641	NUM
ftr-337	2642	6	.	.	PUNCT
ftr-337	2643	1	405	405	NUM
ftr-337	2643	2	.	.	PUNCT
ftr-337	2644	1	70	70	NUM
ftr-337	2644	2	t.c	t.c	PROPN
ftr-337	2644	3	.	.	PROPN
ftr-337	2644	4	312	312	NUM
ftr-337	2644	5	,	,	PUNCT
ftr-337	2644	6	317	317	NUM
ftr-337	2644	7	(	(	PUNCT
ftr-337	2644	8	1978	1978	NUM
ftr-337	2644	9	)	)	PUNCT
ftr-337	2644	10	.	.	PUNCT
ftr-337	2645	1	406	406	NUM
ftr-337	2645	2	.	.	PUNCT
ftr-337	2646	1	virginia	virginia	PROPN
ftr-337	2646	2	historic	historic	ADJ
ftr-337	2646	3	tax	tax	NOUN
ftr-337	2646	4	credit	credit	NOUN
ftr-337	2646	5	,	,	PUNCT
ftr-337	2646	6	639	639	NUM
ftr-337	2646	7	f.3d	f.3d	NUM
ftr-337	2646	8	at	at	ADP
ftr-337	2646	9	138	138	NUM
ftr-337	2646	10	.	.	PUNCT
ftr-337	2647	1	407	407	NUM
ftr-337	2647	2	.	.	PUNCT
ftr-337	2648	1	i	i	PRON
ftr-337	2648	2	d.	d.	PROPN
ftr-337	2648	3	at	at	ADP
ftr-337	2648	4	139	139	NUM
ftr-337	2648	5	.	.	PUNCT
ftr-337	2649	1	2012	2012	NUM
ftr-337	2649	2	]	]	PUNCT
ftr-337	2649	3	monetization	monetization	NOUN
ftr-337	2649	4	of	of	ADP
ftr-337	2649	5	business	business	NOUN
ftr-337	2649	6	tax	tax	NOUN
ftr-337	2649	7	credits	credit	NOUN
ftr-337	2649	8	739	739	NUM
ftr-337	2649	9	partnership	partnership	NOUN
ftr-337	2649	10	with	with	ADP
ftr-337	2649	11	an	an	DET
ftr-337	2649	12	interested	interested	ADJ
ftr-337	2649	13	buyer	buyer	NOUN
ftr-337	2649	14	who	who	PRON
ftr-337	2649	15	is	be	AUX
ftr-337	2649	16	then	then	ADV
ftr-337	2649	17	“	"	PUNCT
ftr-337	2649	18	allocated	allocate	VERB
ftr-337	2649	19	”	"	PUNCT
ftr-337	2649	20	the	the	DET
ftr-337	2649	21	credits	credit	NOUN
ftr-337	2649	22	in	in	ADP
ftr-337	2649	23	exchange	exchange	NOUN
ftr-337	2649	24	for	for	ADP
ftr-337	2649	25	a	a	DET
ftr-337	2649	26	contribution	contribution	NOUN
ftr-337	2649	27	to	to	ADP
ftr-337	2649	28	the	the	DET
ftr-337	2649	29	partnership	partnership	NOUN
ftr-337	2649	30	.	.	PUNCT
ftr-337	2650	1	to	to	PART
ftr-337	2650	2	hold	hold	VERB
ftr-337	2650	3	that	that	SCONJ
ftr-337	2650	4	these	these	DET
ftr-337	2650	5	tax	tax	NOUN
ftr-337	2650	6	credits	credit	NOUN
ftr-337	2650	7	,	,	PUNCT
ftr-337	2650	8	which	which	PRON
ftr-337	2650	9	the	the	DET
ftr-337	2650	10	funds	fund	NOUN
ftr-337	2650	11	undeniably	undeniably	ADV
ftr-337	2650	12	gave	give	VERB
ftr-337	2650	13	to	to	ADP
ftr-337	2650	14	investors	investor	NOUN
ftr-337	2650	15	in	in	ADP
ftr-337	2650	16	exchange	exchange	NOUN
ftr-337	2650	17	for	for	ADP
ftr-337	2650	18	money	money	NOUN
ftr-337	2650	19	,	,	PUNCT
ftr-337	2650	20	are	be	AUX
ftr-337	2650	21	not	not	PART
ftr-337	2650	22	property	property	NOUN
ftr-337	2650	23	simply	simply	ADV
ftr-337	2650	24	because	because	SCONJ
ftr-337	2650	25	they	they	PRON
ftr-337	2650	26	could	could	AUX
ftr-337	2650	27	not	not	PART
ftr-337	2650	28	be	be	AUX
ftr-337	2650	29	directly	directly	ADV
ftr-337	2650	30	bought	buy	VERB
ftr-337	2650	31	and	and	CCONJ
ftr-337	2650	32	sold	sell	VERB
ftr-337	2650	33	would	would	AUX
ftr-337	2650	34	elevate	elevate	VERB
ftr-337	2650	35	form	form	NOUN
ftr-337	2650	36	over	over	ADP
ftr-337	2650	37	substance	substance	NOUN
ftr-337	2650	38	in	in	ADP
ftr-337	2650	39	precisely	precisely	ADV
ftr-337	2650	40	the	the	DET
ftr-337	2650	41	manner	manner	NOUN
ftr-337	2650	42	we	we	PRON
ftr-337	2650	43	are	be	AUX
ftr-337	2650	44	advised	advise	VERB
ftr-337	2650	45	to	to	PART
ftr-337	2650	46	guard	guard	VERB
ftr-337	2650	47	against	against	ADP
ftr-337	2650	48	.	.	PUNCT
ftr-337	2651	1	408	408	NUM
ftr-337	2652	1	the	the	DET
ftr-337	2652	2	court	court	NOUN
ftr-337	2652	3	next	next	ADV
ftr-337	2652	4	turned	turn	VERB
ftr-337	2652	5	to	to	ADP
ftr-337	2652	6	the	the	DET
ftr-337	2652	7	question	question	NOUN
ftr-337	2652	8	of	of	ADP
ftr-337	2652	9	whether	whether	SCONJ
ftr-337	2652	10	these	these	DET
ftr-337	2652	11	transfers	transfer	NOUN
ftr-337	2652	12	should	should	AUX
ftr-337	2652	13	be	be	AUX
ftr-337	2652	14	properly	properly	ADV
ftr-337	2652	15	recharacterized	recharacterize	VERB
ftr-337	2652	16	as	as	ADP
ftr-337	2652	17	“	"	PUNCT
ftr-337	2652	18	sales	sale	NOUN
ftr-337	2652	19	”	"	PUNCT
ftr-337	2652	20	under	under	ADP
ftr-337	2652	21	section	section	NOUN
ftr-337	2652	22	707	707	NUM
ftr-337	2652	23	and	and	CCONJ
ftr-337	2652	24	the	the	DET
ftr-337	2652	25	factors	factor	NOUN
ftr-337	2652	26	enumerated	enumerate	VERB
ftr-337	2652	27	in	in	ADP
ftr-337	2652	28	regulations	regulation	NOUN
ftr-337	2652	29	section	section	NOUN
ftr-337	2652	30	1.707	1.707	NUM
ftr-337	2652	31	-	-	SYM
ftr-337	2652	32	3	3	NUM
ftr-337	2652	33	.	.	PUNCT
ftr-337	2653	1	in	in	ADP
ftr-337	2653	2	determining	determine	VERB
ftr-337	2653	3	that	that	SCONJ
ftr-337	2653	4	they	they	PRON
ftr-337	2653	5	should	should	AUX
ftr-337	2653	6	be	be	AUX
ftr-337	2653	7	,	,	PUNCT
ftr-337	2653	8	the	the	DET
ftr-337	2653	9	court	court	NOUN
ftr-337	2653	10	took	take	VERB
ftr-337	2653	11	a	a	DET
ftr-337	2653	12	number	number	NOUN
ftr-337	2653	13	of	of	ADP
ftr-337	2653	14	factors	factor	NOUN
ftr-337	2653	15	into	into	ADP
ftr-337	2653	16	account	account	NOUN
ftr-337	2653	17	—	—	PUNCT
ftr-337	2653	18	from	from	ADP
ftr-337	2653	19	the	the	DET
ftr-337	2653	20	essential	essential	ADJ
ftr-337	2653	21	certainty	certainty	NOUN
ftr-337	2653	22	as	as	ADP
ftr-337	2653	23	to	to	ADP
ftr-337	2653	24	timing	timing	NOUN
ftr-337	2653	25	and	and	CCONJ
ftr-337	2653	26	amount	amount	NOUN
ftr-337	2653	27	of	of	ADP
ftr-337	2653	28	the	the	DET
ftr-337	2653	29	credits	credit	NOUN
ftr-337	2653	30	to	to	PART
ftr-337	2653	31	be	be	AUX
ftr-337	2653	32	received	receive	VERB
ftr-337	2653	33	,	,	PUNCT
ftr-337	2653	34	to	to	ADP
ftr-337	2653	35	the	the	DET
ftr-337	2653	36	legally	legally	ADV
ftr-337	2653	37	enforceable	enforceable	ADJ
ftr-337	2653	38	rights	right	NOUN
ftr-337	2653	39	of	of	ADP
ftr-337	2653	40	the	the	DET
ftr-337	2653	41	investors	investor	NOUN
ftr-337	2653	42	created	create	VERB
ftr-337	2653	43	under	under	ADP
ftr-337	2653	44	the	the	DET
ftr-337	2653	45	agreements	agreement	NOUN
ftr-337	2653	46	,	,	PUNCT
ftr-337	2653	47	to	to	ADP
ftr-337	2653	48	the	the	DET
ftr-337	2653	49	right	right	NOUN
ftr-337	2653	50	to	to	ADP
ftr-337	2653	51	refunds	refund	NOUN
ftr-337	2653	52	,	,	PUNCT
ftr-337	2653	53	to	to	ADP
ftr-337	2653	54	the	the	DET
ftr-337	2653	55	size	size	NOUN
ftr-337	2653	56	of	of	ADP
ftr-337	2653	57	the	the	DET
ftr-337	2653	58	investments	investment	NOUN
ftr-337	2653	59	in	in	ADP
ftr-337	2653	60	relation	relation	NOUN
ftr-337	2653	61	to	to	ADP
ftr-337	2653	62	the	the	DET
ftr-337	2653	63	investors	investor	NOUN
ftr-337	2653	64	’	'	PUNCT
ftr-337	2653	65	“	"	PUNCT
ftr-337	2653	66	general	general	ADJ
ftr-337	2653	67	and	and	CCONJ
ftr-337	2653	68	continuing	continue	VERB
ftr-337	2653	69	interest[s	interest[	NOUN
ftr-337	2653	70	]	]	PUNCT
ftr-337	2653	71	in	in	ADP
ftr-337	2653	72	partnership	partnership	NOUN
ftr-337	2653	73	profits	profit	NOUN
ftr-337	2653	74	,	,	PUNCT
ftr-337	2653	75	”	"	PUNCT
ftr-337	2653	76	409	409	NUM
ftr-337	2653	77	to	to	ADP
ftr-337	2653	78	the	the	DET
ftr-337	2653	79	transitory	transitory	ADJ
ftr-337	2653	80	nature	nature	NOUN
ftr-337	2653	81	of	of	ADP
ftr-337	2653	82	the	the	DET
ftr-337	2653	83	investors	investor	NOUN
ftr-337	2653	84	’	’	PART
ftr-337	2653	85	status	status	NOUN
ftr-337	2653	86	as	as	ADP
ftr-337	2653	87	partners	partner	NOUN
ftr-337	2653	88	.	.	PUNCT
ftr-337	2654	1	as	as	ADP
ftr-337	2654	2	to	to	ADP
ftr-337	2654	3	the	the	DET
ftr-337	2654	4	tax	tax	NOUN
ftr-337	2654	5	court	court	NOUN
ftr-337	2654	6	’s	’s	PART
ftr-337	2654	7	reliance	reliance	NOUN
ftr-337	2654	8	on	on	ADP
ftr-337	2654	9	“	"	PUNCT
ftr-337	2654	10	entrepreneurial	entrepreneurial	ADJ
ftr-337	2654	11	risk	risk	NOUN
ftr-337	2654	12	”	"	PUNCT
ftr-337	2654	13	as	as	ADP
ftr-337	2654	14	a	a	DET
ftr-337	2654	15	basis	basis	NOUN
ftr-337	2654	16	for	for	ADP
ftr-337	2654	17	setting	set	VERB
ftr-337	2654	18	aside	aside	ADP
ftr-337	2654	19	the	the	DET
ftr-337	2654	20	irs	irs	PROPN
ftr-337	2654	21	’s	’s	PART
ftr-337	2654	22	disguised	disguise	VERB
ftr-337	2654	23	sale	sale	NOUN
ftr-337	2654	24	argument	argument	NOUN
ftr-337	2654	25	,	,	PUNCT
ftr-337	2654	26	the	the	DET
ftr-337	2654	27	fourth	fourth	ADJ
ftr-337	2654	28	circuit	circuit	NOUN
ftr-337	2654	29	offered	offer	VERB
ftr-337	2654	30	that	that	SCONJ
ftr-337	2654	31	“	"	PUNCT
ftr-337	2654	32	upon	upon	SCONJ
ftr-337	2654	33	closer	close	ADJ
ftr-337	2654	34	examination	examination	NOUN
ftr-337	2654	35	”	"	PUNCT
ftr-337	2654	36	the	the	DET
ftr-337	2654	37	risks	risk	NOUN
ftr-337	2654	38	are	be	AUX
ftr-337	2654	39	“	"	PUNCT
ftr-337	2654	40	speculative	speculative	ADJ
ftr-337	2654	41	and	and	CCONJ
ftr-337	2654	42	circumscribed	circumscribed	ADJ
ftr-337	2654	43	.	.	PUNCT
ftr-337	2654	44	”	"	PUNCT
ftr-337	2655	1	410	410	NUM
ftr-337	2655	2	to	to	ADP
ftr-337	2655	3	the	the	DET
ftr-337	2655	4	contrary	contrary	NOUN
ftr-337	2655	5	,	,	PUNCT
ftr-337	2655	6	the	the	DET
ftr-337	2655	7	court	court	NOUN
ftr-337	2655	8	concluded	conclude	VERB
ftr-337	2655	9	,	,	PUNCT
ftr-337	2655	10	the	the	DET
ftr-337	2655	11	“	"	PUNCT
ftr-337	2655	12	investors	investor	NOUN
ftr-337	2655	13	were	be	AUX
ftr-337	2655	14	promised	promise	VERB
ftr-337	2655	15	what	what	PRON
ftr-337	2655	16	was	be	AUX
ftr-337	2655	17	,	,	PUNCT
ftr-337	2655	18	in	in	ADP
ftr-337	2655	19	essence	essence	NOUN
ftr-337	2655	20	,	,	PUNCT
ftr-337	2655	21	a	a	DET
ftr-337	2655	22	fixed	fix	VERB
ftr-337	2655	23	rate	rate	NOUN
ftr-337	2655	24	of	of	ADP
ftr-337	2655	25	return	return	NOUN
ftr-337	2655	26	on	on	ADP
ftr-337	2655	27	investment	investment	NOUN
ftr-337	2655	28	rather	rather	ADV
ftr-337	2655	29	than	than	ADP
ftr-337	2655	30	any	any	DET
ftr-337	2655	31	share	share	NOUN
ftr-337	2655	32	in	in	ADP
ftr-337	2655	33	partnership	partnership	NOUN
ftr-337	2655	34	profits	profit	NOUN
ftr-337	2655	35	tied	tie	VERB
ftr-337	2655	36	to	to	ADP
ftr-337	2655	37	their	their	PRON
ftr-337	2655	38	partnership	partnership	NOUN
ftr-337	2655	39	interests	interest	NOUN
ftr-337	2655	40	.	.	PUNCT
ftr-337	2655	41	”	"	PUNCT
ftr-337	2656	1	411	411	NUM
ftr-337	2656	2	in	in	ADP
ftr-337	2656	3	a	a	DET
ftr-337	2656	4	final	final	ADJ
ftr-337	2656	5	footnote	footnote	NOUN
ftr-337	2656	6	,	,	PUNCT
ftr-337	2656	7	the	the	DET
ftr-337	2656	8	court	court	NOUN
ftr-337	2656	9	acknowledged	acknowledge	VERB
ftr-337	2656	10	the	the	DET
ftr-337	2656	11	transactions	transaction	NOUN
ftr-337	2656	12	were	be	AUX
ftr-337	2656	13	undertaken	undertake	VERB
ftr-337	2656	14	“	"	PUNCT
ftr-337	2656	15	with	with	ADP
ftr-337	2656	16	the	the	DET
ftr-337	2656	17	partial	partial	ADJ
ftr-337	2656	18	goal	goal	NOUN
ftr-337	2656	19	of	of	ADP
ftr-337	2656	20	aiding	aid	VERB
ftr-337	2656	21	virginia	virginia	PROPN
ftr-337	2656	22	’s	’s	PART
ftr-337	2656	23	historic	historic	ADJ
ftr-337	2656	24	rehabilitation	rehabilitation	NOUN
ftr-337	2656	25	efforts	effort	NOUN
ftr-337	2656	26	”	"	PUNCT
ftr-337	2656	27	and	and	CCONJ
ftr-337	2656	28	takes	take	VERB
ftr-337	2656	29	the	the	DET
ftr-337	2656	30	occasion	occasion	NOUN
ftr-337	2656	31	to	to	PART
ftr-337	2656	32	observe	observe	VERB
ftr-337	2656	33	that	that	SCONJ
ftr-337	2656	34	the	the	DET
ftr-337	2656	35	virginia	virginia	PROPN
ftr-337	2656	36	program	program	NOUN
ftr-337	2656	37	“	"	PUNCT
ftr-337	2656	38	is	be	AUX
ftr-337	2656	39	not	not	PART
ftr-337	2656	40	under	under	ADP
ftr-337	2656	41	attack	attack	NOUN
ftr-337	2656	42	here	here	ADV
ftr-337	2656	43	.	.	PUNCT
ftr-337	2656	44	”	"	PUNCT
ftr-337	2657	1	412	412	NUM
ftr-337	2657	2	to	to	ADP
ftr-337	2657	3	the	the	DET
ftr-337	2657	4	contrary	contrary	NOUN
ftr-337	2657	5	,	,	PUNCT
ftr-337	2657	6	“	"	PUNCT
ftr-337	2657	7	[	[	X
ftr-337	2657	8	t]he	t]he	ADJ
ftr-337	2657	9	funds	fund	NOUN
ftr-337	2657	10	remain	remain	VERB
ftr-337	2657	11	free	free	ADJ
ftr-337	2657	12	to	to	PART
ftr-337	2657	13	continue	continue	VERB
ftr-337	2657	14	their	their	PRON
ftr-337	2657	15	partnership	partnership	NOUN
ftr-337	2657	16	arrangement	arrangement	NOUN
ftr-337	2657	17	with	with	ADP
ftr-337	2657	18	investors	investor	NOUN
ftr-337	2657	19	under	under	ADP
ftr-337	2657	20	virginia	virginia	PROPN
ftr-337	2657	21	law	law	NOUN
ftr-337	2657	22	,	,	PUNCT
ftr-337	2657	23	and	and	CCONJ
ftr-337	2657	24	investors	investor	NOUN
ftr-337	2657	25	remain	remain	VERB
ftr-337	2657	26	free	free	ADJ
ftr-337	2657	27	to	to	PART
ftr-337	2657	28	utilize	utilize	VERB
ftr-337	2657	29	the	the	DET
ftr-337	2657	30	historic	historic	ADJ
ftr-337	2657	31	rehabilitation	rehabilitation	NOUN
ftr-337	2657	32	tax	tax	NOUN
ftr-337	2657	33	credits	credit	NOUN
ftr-337	2657	34	they	they	PRON
ftr-337	2657	35	receive	receive	VERB
ftr-337	2657	36	through	through	ADP
ftr-337	2657	37	this	this	DET
ftr-337	2657	38	arrangement	arrangement	NOUN
ftr-337	2657	39	in	in	ADP
ftr-337	2657	40	their	their	PRON
ftr-337	2657	41	state	state	NOUN
ftr-337	2657	42	tax	tax	NOUN
ftr-337	2657	43	filings	filing	NOUN
ftr-337	2657	44	.	.	PUNCT
ftr-337	2657	45	”	"	PUNCT
ftr-337	2658	1	413	413	NUM
ftr-337	2658	2	as	as	SCONJ
ftr-337	2658	3	can	can	AUX
ftr-337	2658	4	be	be	AUX
ftr-337	2658	5	seen	see	VERB
ftr-337	2658	6	from	from	ADP
ftr-337	2658	7	the	the	DET
ftr-337	2658	8	survey	survey	NOUN
ftr-337	2658	9	of	of	ADP
ftr-337	2658	10	authorities	authority	NOUN
ftr-337	2658	11	above	above	ADV
ftr-337	2658	12	,	,	PUNCT
ftr-337	2658	13	transferable	transferable	ADJ
ftr-337	2658	14	state	state	NOUN
ftr-337	2658	15	tax	tax	NOUN
ftr-337	2658	16	credits	credit	NOUN
ftr-337	2658	17	effectively	effectively	ADV
ftr-337	2658	18	are	be	AUX
ftr-337	2658	19	deemed	deem	VERB
ftr-337	2658	20	to	to	PART
ftr-337	2658	21	“	"	PUNCT
ftr-337	2658	22	become	become	VERB
ftr-337	2658	23	property	property	NOUN
ftr-337	2658	24	upon	upon	SCONJ
ftr-337	2658	25	transfer	transfer	NOUN
ftr-337	2658	26	”	"	PUNCT
ftr-337	2658	27	(	(	PUNCT
ftr-337	2658	28	albeit	albeit	SCONJ
ftr-337	2658	29	—	—	PUNCT
ftr-337	2658	30	with	with	ADP
ftr-337	2658	31	the	the	DET
ftr-337	2658	32	exception	exception	NOUN
ftr-337	2658	33	of	of	ADP
ftr-337	2658	34	the	the	DET
ftr-337	2658	35	virginia	virginia	PROPN
ftr-337	2658	36	historic	historic	ADJ
ftr-337	2658	37	tax	tax	NOUN
ftr-337	2658	38	credit	credit	NOUN
ftr-337	2658	39	cca	cca	NOUN
ftr-337	2658	40	itself	itself	PRON
ftr-337	2658	41	—	—	PUNCT
ftr-337	2658	42	none	none	NOUN
ftr-337	2658	43	of	of	ADP
ftr-337	2658	44	the	the	DET
ftr-337	2658	45	authorities	authority	NOUN
ftr-337	2658	46	examined	examine	VERB
ftr-337	2658	47	above	above	ADV
ftr-337	2658	48	took	take	VERB
ftr-337	2658	49	up	up	ADP
ftr-337	2658	50	the	the	DET
ftr-337	2658	51	question	question	NOUN
ftr-337	2658	52	in	in	ADP
ftr-337	2658	53	the	the	DET
ftr-337	2658	54	context	context	NOUN
ftr-337	2658	55	of	of	ADP
ftr-337	2658	56	section	section	NOUN
ftr-337	2658	57	707	707	NUM
ftr-337	2658	58	)	)	PUNCT
ftr-337	2658	59	.	.	PUNCT
ftr-337	2659	1	therefore	therefore	ADV
ftr-337	2659	2	,	,	PUNCT
ftr-337	2659	3	if	if	SCONJ
ftr-337	2659	4	as	as	SCONJ
ftr-337	2659	5	the	the	DET
ftr-337	2659	6	fourth	fourth	ADJ
ftr-337	2659	7	circuit	circuit	NOUN
ftr-337	2659	8	found	find	VERB
ftr-337	2659	9	the	the	DET
ftr-337	2659	10	408	408	NUM
ftr-337	2659	11	.	.	PUNCT
ftr-337	2660	1	i	i	PRON
ftr-337	2660	2	d.	d.	PROPN
ftr-337	2660	3	at	at	ADP
ftr-337	2660	4	141–42	141–42	NUM
ftr-337	2660	5	.	.	PUNCT
ftr-337	2660	6	409	409	NUM
ftr-337	2660	7	.	.	PUNCT
ftr-337	2661	1	i	i	PRON
ftr-337	2661	2	d.	d.	PROPN
ftr-337	2661	3	at	at	ADP
ftr-337	2661	4	144	144	NUM
ftr-337	2661	5	.	.	PUNCT
ftr-337	2661	6	410	410	NUM
ftr-337	2661	7	.	.	PUNCT
ftr-337	2662	1	i	i	PRON
ftr-337	2662	2	d.	d.	PROPN
ftr-337	2662	3	at	at	ADP
ftr-337	2662	4	145	145	NUM
ftr-337	2662	5	.	.	PUNCT
ftr-337	2663	1	411	411	NUM
ftr-337	2663	2	.	.	PUNCT
ftr-337	2664	1	virginia	virginia	PROPN
ftr-337	2664	2	historic	historic	ADJ
ftr-337	2664	3	tax	tax	NOUN
ftr-337	2664	4	credit	credit	NOUN
ftr-337	2664	5	,	,	PUNCT
ftr-337	2664	6	639	639	NUM
ftr-337	2664	7	f.3d	f.3d	NUM
ftr-337	2664	8	at	at	ADP
ftr-337	2664	9	145	145	NUM
ftr-337	2664	10	.	.	PUNCT
ftr-337	2665	1	412	412	NUM
ftr-337	2665	2	.	.	PUNCT
ftr-337	2666	1	i	i	PRON
ftr-337	2666	2	d.	d.	PROPN
ftr-337	2666	3	at	at	ADP
ftr-337	2666	4	146	146	NUM
ftr-337	2666	5	n.20	n.20	NOUN
ftr-337	2666	6	.	.	PUNCT
ftr-337	2667	1	413	413	NUM
ftr-337	2667	2	.	.	PUNCT
ftr-337	2668	1	i	i	PRON
ftr-337	2668	2	d.	d.	PROPN
ftr-337	2668	3	740	740	NUM
ftr-337	2668	4	florida	florida	PROPN
ftr-337	2668	5	tax	tax	NOUN
ftr-337	2668	6	review	review	NOUN
ftr-337	2668	7	[	[	X
ftr-337	2668	8	vol.12:9	vol.12:9	NOUN
ftr-337	2668	9	allocation	allocation	NOUN
ftr-337	2668	10	scheme	scheme	NOUN
ftr-337	2668	11	in	in	ADP
ftr-337	2668	12	virginia	virginia	PROPN
ftr-337	2668	13	historic	historic	ADJ
ftr-337	2668	14	tax	tax	NOUN
ftr-337	2668	15	credit	credit	NOUN
ftr-337	2668	16	was	be	AUX
ftr-337	2668	17	tantamount	tantamount	ADJ
ftr-337	2668	18	to	to	ADP
ftr-337	2668	19	a	a	DET
ftr-337	2668	20	sale	sale	NOUN
ftr-337	2668	21	of	of	ADP
ftr-337	2668	22	the	the	DET
ftr-337	2668	23	credits	credit	NOUN
ftr-337	2668	24	,	,	PUNCT
ftr-337	2668	25	the	the	DET
ftr-337	2668	26	“	"	PUNCT
ftr-337	2668	27	property	property	NOUN
ftr-337	2668	28	”	"	PUNCT
ftr-337	2668	29	characterization	characterization	NOUN
ftr-337	2668	30	fits	fit	VERB
ftr-337	2668	31	rather	rather	ADV
ftr-337	2668	32	easily	easily	ADV
ftr-337	2668	33	.	.	PUNCT
ftr-337	2669	1	414	414	NUM
ftr-337	2669	2	note	note	VERB
ftr-337	2669	3	the	the	DET
ftr-337	2669	4	implications	implication	NOUN
ftr-337	2669	5	to	to	ADP
ftr-337	2669	6	the	the	DET
ftr-337	2669	7	purchasers	purchaser	NOUN
ftr-337	2669	8	of	of	ADP
ftr-337	2669	9	the	the	DET
ftr-337	2669	10	credits	credit	NOUN
ftr-337	2669	11	of	of	ADP
ftr-337	2669	12	the	the	DET
ftr-337	2669	13	court	court	NOUN
ftr-337	2669	14	’s	’s	PART
ftr-337	2669	15	decision	decision	NOUN
ftr-337	2669	16	(	(	PUNCT
ftr-337	2669	17	albeit	albeit	SCONJ
ftr-337	2669	18	the	the	DET
ftr-337	2669	19	direct	direct	ADJ
ftr-337	2669	20	holding	holding	NOUN
ftr-337	2669	21	of	of	ADP
ftr-337	2669	22	the	the	DET
ftr-337	2669	23	case	case	NOUN
ftr-337	2669	24	addresses	address	VERB
ftr-337	2669	25	the	the	DET
ftr-337	2669	26	tax	tax	NOUN
ftr-337	2669	27	treatment	treatment	NOUN
ftr-337	2669	28	of	of	ADP
ftr-337	2669	29	the	the	DET
ftr-337	2669	30	“	"	PUNCT
ftr-337	2669	31	sellers	seller	NOUN
ftr-337	2669	32	”	"	PUNCT
ftr-337	2669	33	of	of	ADP
ftr-337	2669	34	the	the	DET
ftr-337	2669	35	credits	credit	NOUN
ftr-337	2669	36	):	):	PUNCT
ftr-337	2669	37	presumably	presumably	ADV
ftr-337	2669	38	,	,	PUNCT
ftr-337	2669	39	consistent	consistent	ADJ
ftr-337	2669	40	with	with	ADP
ftr-337	2669	41	the	the	DET
ftr-337	2669	42	guidance	guidance	NOUN
ftr-337	2669	43	reviewed	review	VERB
ftr-337	2669	44	above	above	ADV
ftr-337	2669	45	,	,	PUNCT
ftr-337	2669	46	the	the	DET
ftr-337	2669	47	investors	investor	NOUN
ftr-337	2669	48	had	have	VERB
ftr-337	2669	49	a	a	DET
ftr-337	2669	50	$	$	SYM
ftr-337	2669	51	7	7	NUM
ftr-337	2669	52	million	million	NUM
ftr-337	2669	53	tax	tax	NOUN
ftr-337	2669	54	cost	cost	NOUN
ftr-337	2669	55	basis	basis	NOUN
ftr-337	2669	56	in	in	ADP
ftr-337	2669	57	the	the	DET
ftr-337	2669	58	credits	credit	NOUN
ftr-337	2669	59	,	,	PUNCT
ftr-337	2669	60	were	be	AUX
ftr-337	2669	61	entitled	entitle	VERB
ftr-337	2669	62	to	to	ADP
ftr-337	2669	63	a	a	DET
ftr-337	2669	64	$	$	SYM
ftr-337	2669	65	9.2	9.2	NUM
ftr-337	2669	66	million	million	NUM
ftr-337	2669	67	deduction	deduction	NOUN
ftr-337	2669	68	for	for	ADP
ftr-337	2669	69	state	state	NOUN
ftr-337	2669	70	taxes	taxis	NOUN
ftr-337	2669	71	deemed	deem	VERB
ftr-337	2669	72	paid	pay	VERB
ftr-337	2669	73	with	with	ADP
ftr-337	2669	74	the	the	DET
ftr-337	2669	75	credits	credit	NOUN
ftr-337	2669	76	(	(	PUNCT
ftr-337	2669	77	subject	subject	ADJ
ftr-337	2669	78	to	to	ADP
ftr-337	2669	79	the	the	DET
ftr-337	2669	80	alternative	alternative	ADJ
ftr-337	2669	81	minimum	minimum	ADJ
ftr-337	2669	82	tax	tax	NOUN
ftr-337	2669	83	rules	rule	NOUN
ftr-337	2669	84	)	)	PUNCT
ftr-337	2669	85	,	,	PUNCT
ftr-337	2669	86	and	and	CCONJ
ftr-337	2669	87	recognized	recognize	VERB
ftr-337	2669	88	$	$	SYM
ftr-337	2669	89	2.2	2.2	NUM
ftr-337	2669	90	million	million	NUM
ftr-337	2669	91	of	of	ADP
ftr-337	2669	92	gain	gain	NOUN
ftr-337	2669	93	from	from	ADP
ftr-337	2669	94	use	use	NOUN
ftr-337	2669	95	of	of	ADP
ftr-337	2669	96	the	the	DET
ftr-337	2669	97	credits	credit	NOUN
ftr-337	2669	98	to	to	PART
ftr-337	2669	99	satisfy	satisfy	VERB
ftr-337	2669	100	the	the	DET
ftr-337	2669	101	tax	tax	NOUN
ftr-337	2669	102	.	.	PUNCT
ftr-337	2670	1	in	in	ADP
ftr-337	2670	2	contrast	contrast	NOUN
ftr-337	2670	3	,	,	PUNCT
ftr-337	2670	4	if	if	SCONJ
ftr-337	2670	5	the	the	DET
ftr-337	2670	6	transaction	transaction	NOUN
ftr-337	2670	7	had	have	AUX
ftr-337	2670	8	been	be	AUX
ftr-337	2670	9	respected	respect	VERB
ftr-337	2670	10	,	,	PUNCT
ftr-337	2670	11	the	the	DET
ftr-337	2670	12	investors	investor	NOUN
ftr-337	2670	13	would	would	AUX
ftr-337	2670	14	have	have	AUX
ftr-337	2670	15	had	have	VERB
ftr-337	2670	16	$	$	SYM
ftr-337	2670	17	9.2	9.2	NUM
ftr-337	2670	18	million	million	NUM
ftr-337	2670	19	of	of	ADP
ftr-337	2670	20	additional	additional	ADJ
ftr-337	2670	21	ordinary	ordinary	ADJ
ftr-337	2670	22	income	income	NOUN
ftr-337	2670	23	for	for	ADP
ftr-337	2670	24	federal	federal	ADJ
ftr-337	2670	25	tax	tax	NOUN
ftr-337	2670	26	purposes	purpose	NOUN
ftr-337	2670	27	(	(	PUNCT
ftr-337	2670	28	because	because	SCONJ
ftr-337	2670	29	the	the	DET
ftr-337	2670	30	deduction	deduction	NOUN
ftr-337	2670	31	for	for	ADP
ftr-337	2670	32	state	state	NOUN
ftr-337	2670	33	taxes	taxis	NOUN
ftr-337	2670	34	would	would	AUX
ftr-337	2670	35	have	have	AUX
ftr-337	2670	36	been	be	AUX
ftr-337	2670	37	reduced	reduce	VERB
ftr-337	2670	38	by	by	ADP
ftr-337	2670	39	that	that	DET
ftr-337	2670	40	amount	amount	NOUN
ftr-337	2670	41	)	)	PUNCT
ftr-337	2670	42	and	and	CCONJ
ftr-337	2670	43	a	a	DET
ftr-337	2670	44	$	$	SYM
ftr-337	2670	45	7	7	NUM
ftr-337	2670	46	million	million	NUM
ftr-337	2670	47	capital	capital	NOUN
ftr-337	2670	48	loss	loss	NOUN
ftr-337	2670	49	on	on	ADP
ftr-337	2670	50	disposition	disposition	NOUN
ftr-337	2670	51	of	of	ADP
ftr-337	2670	52	their	their	PRON
ftr-337	2670	53	interests	interest	NOUN
ftr-337	2670	54	.	.	PUNCT
ftr-337	2671	1	the	the	DET
ftr-337	2671	2	decision	decision	NOUN
ftr-337	2671	3	is	be	AUX
ftr-337	2671	4	likely	likely	ADJ
ftr-337	2671	5	to	to	PART
ftr-337	2671	6	help	help	VERB
ftr-337	2671	7	bring	bring	VERB
ftr-337	2671	8	parity	parity	NOUN
ftr-337	2671	9	to	to	ADP
ftr-337	2671	10	the	the	DET
ftr-337	2671	11	federal	federal	ADJ
ftr-337	2671	12	tax	tax	NOUN
ftr-337	2671	13	treatment	treatment	NOUN
ftr-337	2671	14	of	of	ADP
ftr-337	2671	15	various	various	ADJ
ftr-337	2671	16	state	state	NOUN
ftr-337	2671	17	tax	tax	NOUN
ftr-337	2671	18	incentive	incentive	NOUN
ftr-337	2671	19	schemes	scheme	NOUN
ftr-337	2671	20	.	.	PUNCT
ftr-337	2672	1	d.	d.	PROPN
ftr-337	2672	2	proposal	proposal	NOUN
ftr-337	2672	3	for	for	ADP
ftr-337	2672	4	a	a	DET
ftr-337	2672	5	unifying	unifying	ADJ
ftr-337	2672	6	rule	rule	NOUN
ftr-337	2672	7	virginia	virginia	PROPN
ftr-337	2672	8	historic	historic	ADJ
ftr-337	2672	9	tax	tax	NOUN
ftr-337	2672	10	credit	credit	NOUN
ftr-337	2672	11	reflects	reflect	VERB
ftr-337	2672	12	a	a	DET
ftr-337	2672	13	determination	determination	NOUN
ftr-337	2672	14	sub	sub	NOUN
ftr-337	2672	15	silentio	silentio	VERB
ftr-337	2672	16	that	that	SCONJ
ftr-337	2672	17	the	the	DET
ftr-337	2672	18	receipt	receipt	NOUN
ftr-337	2672	19	of	of	ADP
ftr-337	2672	20	(	(	PUNCT
ftr-337	2672	21	effectively	effectively	ADV
ftr-337	2672	22	)	)	PUNCT
ftr-337	2672	23	transferable	transferable	ADJ
ftr-337	2672	24	state	state	NOUN
ftr-337	2672	25	tax	tax	NOUN
ftr-337	2672	26	credits	credit	NOUN
ftr-337	2672	27	is	be	AUX
ftr-337	2672	28	not	not	PART
ftr-337	2672	29	a	a	DET
ftr-337	2672	30	realization	realization	NOUN
ftr-337	2672	31	event	event	NOUN
ftr-337	2672	32	—	—	PUNCT
ftr-337	2672	33	this	this	PRON
ftr-337	2672	34	notwithstanding	notwithstanding	ADP
ftr-337	2672	35	the	the	DET
ftr-337	2672	36	fourth	fourth	ADJ
ftr-337	2672	37	circuit	circuit	NOUN
ftr-337	2672	38	’s	’s	PART
ftr-337	2672	39	holding	hold	VERB
ftr-337	2672	40	that	that	SCONJ
ftr-337	2672	41	the	the	DET
ftr-337	2672	42	state	state	NOUN
ftr-337	2672	43	tax	tax	NOUN
ftr-337	2672	44	credits	credit	NOUN
ftr-337	2672	45	constitute	constitute	VERB
ftr-337	2672	46	“	"	PUNCT
ftr-337	2672	47	property	property	NOUN
ftr-337	2672	48	”	"	PUNCT
ftr-337	2672	49	for	for	ADP
ftr-337	2672	50	purposes	purpose	NOUN
ftr-337	2672	51	of	of	ADP
ftr-337	2672	52	section	section	NOUN
ftr-337	2672	53	707	707	NUM
ftr-337	2672	54	.	.	PUNCT
ftr-337	2673	1	this	this	PRON
ftr-337	2673	2	is	be	AUX
ftr-337	2673	3	consistent	consistent	ADJ
ftr-337	2673	4	with	with	ADP
ftr-337	2673	5	the	the	DET
ftr-337	2673	6	authorities	authority	NOUN
ftr-337	2673	7	reviewed	review	VERB
ftr-337	2673	8	above	above	ADV
ftr-337	2673	9	,	,	PUNCT
ftr-337	2673	10	including	include	VERB
ftr-337	2673	11	tempel	tempel	NOUN
ftr-337	2673	12	.	.	PUNCT
ftr-337	2674	1	if	if	SCONJ
ftr-337	2674	2	,	,	PUNCT
ftr-337	2674	3	to	to	ADP
ftr-337	2674	4	the	the	DET
ftr-337	2674	5	contrary	contrary	NOUN
ftr-337	2674	6	,	,	PUNCT
ftr-337	2674	7	receipt	receipt	NOUN
ftr-337	2674	8	of	of	ADP
ftr-337	2674	9	transferable	transferable	ADJ
ftr-337	2674	10	state	state	NOUN
ftr-337	2674	11	tax	tax	NOUN
ftr-337	2674	12	credits	credit	NOUN
ftr-337	2674	13	were	be	AUX
ftr-337	2674	14	a	a	DET
ftr-337	2674	15	realization	realization	NOUN
ftr-337	2674	16	event	event	NOUN
ftr-337	2674	17	,	,	PUNCT
ftr-337	2674	18	then	then	ADV
ftr-337	2674	19	99	99	NUM
ftr-337	2674	20	percent	percent	NOUN
ftr-337	2674	21	of	of	ADP
ftr-337	2674	22	the	the	DET
ftr-337	2674	23	income	income	NOUN
ftr-337	2674	24	arising	arise	VERB
ftr-337	2674	25	from	from	ADP
ftr-337	2674	26	the	the	DET
ftr-337	2674	27	funds	fund	NOUN
ftr-337	2674	28	’	'	PUNCT
ftr-337	2674	29	newly	newly	ADV
ftr-337	2674	30	issued	issue	VERB
ftr-337	2674	31	credits	credit	NOUN
ftr-337	2674	32	would	would	AUX
ftr-337	2674	33	have	have	AUX
ftr-337	2674	34	been	be	AUX
ftr-337	2674	35	allocable	allocable	ADJ
ftr-337	2674	36	to	to	ADP
ftr-337	2674	37	the	the	DET
ftr-337	2674	38	continuing	continue	VERB
ftr-337	2674	39	partners	partner	NOUN
ftr-337	2674	40	of	of	ADP
ftr-337	2674	41	the	the	DET
ftr-337	2674	42	funds	fund	NOUN
ftr-337	2674	43	,	,	PUNCT
ftr-337	2674	44	as	as	SCONJ
ftr-337	2674	45	would	would	AUX
ftr-337	2674	46	have	have	VERB
ftr-337	2674	47	any	any	DET
ftr-337	2674	48	gain	gain	NOUN
ftr-337	2674	49	or	or	CCONJ
ftr-337	2674	50	loss	loss	NOUN
ftr-337	2674	51	on	on	ADP
ftr-337	2674	52	the	the	DET
ftr-337	2674	53	subsequent	subsequent	ADJ
ftr-337	2674	54	sale	sale	NOUN
ftr-337	2674	55	of	of	ADP
ftr-337	2674	56	the	the	DET
ftr-337	2674	57	credits	credit	NOUN
ftr-337	2674	58	.	.	PUNCT
ftr-337	2675	1	pro	pro	ADJ
ftr-337	2675	2	rata	rata	ADJ
ftr-337	2675	3	use	use	NOUN
ftr-337	2675	4	of	of	ADP
ftr-337	2675	5	the	the	DET
ftr-337	2675	6	credits	credit	NOUN
ftr-337	2675	7	(	(	PUNCT
ftr-337	2675	8	i.e.	i.e.	X
ftr-337	2675	9	,	,	PUNCT
ftr-337	2675	10	if	if	SCONJ
ftr-337	2675	11	used	use	VERB
ftr-337	2675	12	rather	rather	ADV
ftr-337	2675	13	than	than	ADP
ftr-337	2675	14	sold	sell	VERB
ftr-337	2675	15	)	)	PUNCT
ftr-337	2675	16	would	would	AUX
ftr-337	2675	17	have	have	AUX
ftr-337	2675	18	resulted	result	VERB
ftr-337	2675	19	in	in	ADP
ftr-337	2675	20	offsetting	offset	VERB
ftr-337	2675	21	section	section	NOUN
ftr-337	2675	22	164	164	NUM
ftr-337	2675	23	deductions	deduction	NOUN
ftr-337	2675	24	.	.	PUNCT
ftr-337	2676	1	as	as	ADP
ftr-337	2676	2	to	to	ADP
ftr-337	2676	3	the	the	DET
ftr-337	2676	4	credits	credit	NOUN
ftr-337	2676	5	that	that	PRON
ftr-337	2676	6	were	be	AUX
ftr-337	2676	7	purchased	purchase	VERB
ftr-337	2676	8	by	by	ADP
ftr-337	2676	9	the	the	DET
ftr-337	2676	10	funds	fund	NOUN
ftr-337	2676	11	,	,	PUNCT
ftr-337	2676	12	under	under	ADP
ftr-337	2676	13	the	the	DET
ftr-337	2676	14	authorities	authority	NOUN
ftr-337	2676	15	discussed	discuss	VERB
ftr-337	2676	16	above	above	ADP
ftr-337	2676	17	use	use	NOUN
ftr-337	2676	18	of	of	ADP
ftr-337	2676	19	the	the	DET
ftr-337	2676	20	purchased	purchase	VERB
ftr-337	2676	21	credits	credit	NOUN
ftr-337	2676	22	to	to	PART
ftr-337	2676	23	satisfy	satisfy	VERB
ftr-337	2676	24	state	state	PROPN
ftr-337	2676	25	414	414	NUM
ftr-337	2676	26	.	.	PUNCT
ftr-337	2676	27	assume	assume	VERB
ftr-337	2676	28	partners	partner	NOUN
ftr-337	2676	29	in	in	ADP
ftr-337	2676	30	a	a	DET
ftr-337	2676	31	partnership	partnership	NOUN
ftr-337	2676	32	contribute	contribute	NOUN
ftr-337	2676	33	funds	fund	NOUN
ftr-337	2676	34	for	for	ADP
ftr-337	2676	35	development	development	NOUN
ftr-337	2676	36	of	of	ADP
ftr-337	2676	37	a	a	DET
ftr-337	2676	38	project	project	NOUN
ftr-337	2676	39	and	and	CCONJ
ftr-337	2676	40	incident	incident	NOUN
ftr-337	2676	41	to	to	ADP
ftr-337	2676	42	the	the	DET
ftr-337	2676	43	development	development	NOUN
ftr-337	2676	44	of	of	ADP
ftr-337	2676	45	the	the	DET
ftr-337	2676	46	project	project	NOUN
ftr-337	2676	47	tax	tax	NOUN
ftr-337	2676	48	credits	credit	NOUN
ftr-337	2676	49	are	be	AUX
ftr-337	2676	50	allocable	allocable	ADJ
ftr-337	2676	51	pro	pro	ADJ
ftr-337	2676	52	rata	rata	NOUN
ftr-337	2676	53	among	among	ADP
ftr-337	2676	54	the	the	DET
ftr-337	2676	55	partners	partner	NOUN
ftr-337	2676	56	based	base	VERB
ftr-337	2676	57	on	on	ADP
ftr-337	2676	58	their	their	PRON
ftr-337	2676	59	relative	relative	ADJ
ftr-337	2676	60	capital	capital	NOUN
ftr-337	2676	61	accounts	account	NOUN
ftr-337	2676	62	.	.	PUNCT
ftr-337	2677	1	in	in	ADP
ftr-337	2677	2	such	such	DET
ftr-337	2677	3	a	a	DET
ftr-337	2677	4	case	case	NOUN
ftr-337	2677	5	,	,	PUNCT
ftr-337	2677	6	while	while	SCONJ
ftr-337	2677	7	the	the	DET
ftr-337	2677	8	credits	credit	NOUN
ftr-337	2677	9	may	may	AUX
ftr-337	2677	10	have	have	AUX
ftr-337	2677	11	been	be	AUX
ftr-337	2677	12	part	part	NOUN
ftr-337	2677	13	of	of	ADP
ftr-337	2677	14	a	a	DET
ftr-337	2677	15	collective	collective	ADJ
ftr-337	2677	16	quid	quid	NOUN
ftr-337	2677	17	pro	pro	X
ftr-337	2677	18	quo	quo	NOUN
ftr-337	2677	19	between	between	ADP
ftr-337	2677	20	the	the	DET
ftr-337	2677	21	partners	partner	NOUN
ftr-337	2677	22	and	and	CCONJ
ftr-337	2677	23	the	the	DET
ftr-337	2677	24	partnership	partnership	NOUN
ftr-337	2677	25	,	,	PUNCT
ftr-337	2677	26	no	no	DET
ftr-337	2677	27	one	one	NOUN
ftr-337	2677	28	would	would	AUX
ftr-337	2677	29	argue	argue	VERB
ftr-337	2677	30	a	a	DET
ftr-337	2677	31	“	"	PUNCT
ftr-337	2677	32	sale	sale	NOUN
ftr-337	2677	33	”	"	PUNCT
ftr-337	2677	34	or	or	CCONJ
ftr-337	2677	35	other	other	ADJ
ftr-337	2677	36	taxable	taxable	ADJ
ftr-337	2677	37	event	event	NOUN
ftr-337	2677	38	had	have	AUX
ftr-337	2677	39	occurred	occur	VERB
ftr-337	2677	40	because	because	SCONJ
ftr-337	2677	41	there	there	PRON
ftr-337	2677	42	was	be	VERB
ftr-337	2677	43	no	no	DET
ftr-337	2677	44	quid	quid	ADJ
ftr-337	2677	45	pro	pro	X
ftr-337	2677	46	quo	quo	NOUN
ftr-337	2677	47	between	between	ADP
ftr-337	2677	48	partners	partner	NOUN
ftr-337	2677	49	or	or	CCONJ
ftr-337	2677	50	between	between	ADP
ftr-337	2677	51	certain	certain	ADJ
ftr-337	2677	52	partners	partner	NOUN
ftr-337	2677	53	and	and	CCONJ
ftr-337	2677	54	the	the	DET
ftr-337	2677	55	partnership	partnership	NOUN
ftr-337	2677	56	(	(	PUNCT
ftr-337	2677	57	and	and	CCONJ
ftr-337	2677	58	hence	hence	ADV
ftr-337	2677	59	between	between	ADP
ftr-337	2677	60	partners	partner	NOUN
ftr-337	2677	61	)	)	PUNCT
ftr-337	2677	62	.	.	PUNCT
ftr-337	2678	1	that	that	PRON
ftr-337	2678	2	is	be	AUX
ftr-337	2678	3	,	,	PUNCT
ftr-337	2678	4	enjoyment	enjoyment	NOUN
ftr-337	2678	5	of	of	ADP
ftr-337	2678	6	the	the	DET
ftr-337	2678	7	tax	tax	NOUN
ftr-337	2678	8	credits	credit	NOUN
ftr-337	2678	9	in	in	ADP
ftr-337	2678	10	such	such	ADJ
ftr-337	2678	11	case	case	NOUN
ftr-337	2678	12	would	would	AUX
ftr-337	2678	13	be	be	AUX
ftr-337	2678	14	proportionate	proportionate	ADJ
ftr-337	2678	15	to	to	ADP
ftr-337	2678	16	each	each	DET
ftr-337	2678	17	partners	partner	NOUN
ftr-337	2678	18	’	'	PUNCT
ftr-337	2678	19	investment	investment	NOUN
ftr-337	2678	20	.	.	PUNCT
ftr-337	2679	1	it	it	PRON
ftr-337	2679	2	is	be	AUX
ftr-337	2679	3	the	the	DET
ftr-337	2679	4	existence	existence	NOUN
ftr-337	2679	5	of	of	ADP
ftr-337	2679	6	the	the	DET
ftr-337	2679	7	prohibited	prohibit	VERB
ftr-337	2679	8	quid	quid	ADJ
ftr-337	2679	9	pro	pro	X
ftr-337	2679	10	quo	quo	NOUN
ftr-337	2679	11	(	(	PUNCT
ftr-337	2679	12	allocating	allocate	VERB
ftr-337	2679	13	tax	tax	NOUN
ftr-337	2679	14	credits	credit	NOUN
ftr-337	2679	15	as	as	SCONJ
ftr-337	2679	16	the	the	DET
ftr-337	2679	17	partners	partner	NOUN
ftr-337	2679	18	mutually	mutually	ADV
ftr-337	2679	19	agree	agree	VERB
ftr-337	2679	20	and	and	CCONJ
ftr-337	2679	21	adjusting	adjust	VERB
ftr-337	2679	22	other	other	ADJ
ftr-337	2679	23	economics	economic	NOUN
ftr-337	2679	24	to	to	PART
ftr-337	2679	25	accommodate	accommodate	VERB
ftr-337	2679	26	for	for	ADP
ftr-337	2679	27	it	it	PRON
ftr-337	2679	28	in	in	ADP
ftr-337	2679	29	a	a	DET
ftr-337	2679	30	manner	manner	NOUN
ftr-337	2679	31	such	such	ADJ
ftr-337	2679	32	that	that	SCONJ
ftr-337	2679	33	the	the	DET
ftr-337	2679	34	partners	partner	NOUN
ftr-337	2679	35	allocated	allocate	VERB
ftr-337	2679	36	the	the	DET
ftr-337	2679	37	credits	credit	NOUN
ftr-337	2679	38	have	have	VERB
ftr-337	2679	39	no	no	DET
ftr-337	2679	40	other	other	ADJ
ftr-337	2679	41	meaningful	meaningful	ADJ
ftr-337	2679	42	interest	interest	NOUN
ftr-337	2679	43	in	in	ADP
ftr-337	2679	44	the	the	DET
ftr-337	2679	45	partnership	partnership	NOUN
ftr-337	2679	46	)	)	PUNCT
ftr-337	2679	47	that	that	PRON
ftr-337	2679	48	belies	belie	VERB
ftr-337	2679	49	the	the	DET
ftr-337	2679	50	argument	argument	NOUN
ftr-337	2679	51	that	that	SCONJ
ftr-337	2679	52	the	the	DET
ftr-337	2679	53	credits	credit	NOUN
ftr-337	2679	54	were	be	AUX
ftr-337	2679	55	non	non	ADJ
ftr-337	2679	56	-	-	ADJ
ftr-337	2679	57	transferable	transferable	ADJ
ftr-337	2679	58	.	.	PUNCT
ftr-337	2680	1	thus	thus	ADV
ftr-337	2680	2	,	,	PUNCT
ftr-337	2680	3	as	as	SCONJ
ftr-337	2680	4	the	the	DET
ftr-337	2680	5	fourth	fourth	ADJ
ftr-337	2680	6	circuit	circuit	NOUN
ftr-337	2680	7	effectively	effectively	ADV
ftr-337	2680	8	held	hold	VERB
ftr-337	2680	9	,	,	PUNCT
ftr-337	2680	10	the	the	DET
ftr-337	2680	11	argument	argument	NOUN
ftr-337	2680	12	that	that	SCONJ
ftr-337	2680	13	the	the	DET
ftr-337	2680	14	credits	credit	NOUN
ftr-337	2680	15	can	can	AUX
ftr-337	2680	16	not	not	PART
ftr-337	2680	17	be	be	AUX
ftr-337	2680	18	“	"	PUNCT
ftr-337	2680	19	property	property	NOUN
ftr-337	2680	20	”	"	PUNCT
ftr-337	2680	21	because	because	SCONJ
ftr-337	2680	22	they	they	PRON
ftr-337	2680	23	are	be	AUX
ftr-337	2680	24	non	non	ADJ
ftr-337	2680	25	-	-	ADJ
ftr-337	2680	26	transferable	transferable	ADJ
ftr-337	2680	27	is	be	AUX
ftr-337	2680	28	both	both	CCONJ
ftr-337	2680	29	circular	circular	ADJ
ftr-337	2680	30	and	and	CCONJ
ftr-337	2680	31	begs	beg	VERB
ftr-337	2680	32	the	the	DET
ftr-337	2680	33	question	question	NOUN
ftr-337	2680	34	.	.	PUNCT
ftr-337	2681	1	2012	2012	NUM
ftr-337	2681	2	]	]	PUNCT
ftr-337	2681	3	monetization	monetization	NOUN
ftr-337	2681	4	of	of	ADP
ftr-337	2681	5	business	business	NOUN
ftr-337	2681	6	tax	tax	NOUN
ftr-337	2681	7	credits	credit	NOUN
ftr-337	2681	8	741	741	NUM
ftr-337	2681	9	tax	tax	NOUN
ftr-337	2681	10	obligations	obligation	NOUN
ftr-337	2681	11	would	would	AUX
ftr-337	2681	12	trigger	trigger	VERB
ftr-337	2681	13	gain	gain	VERB
ftr-337	2681	14	realization	realization	NOUN
ftr-337	2681	15	under	under	ADP
ftr-337	2681	16	section	section	NOUN
ftr-337	2681	17	1001	1001	NUM
ftr-337	2681	18	insofar	insofar	ADV
ftr-337	2681	19	as	as	SCONJ
ftr-337	2681	20	the	the	DET
ftr-337	2681	21	credits	credit	NOUN
ftr-337	2681	22	were	be	AUX
ftr-337	2681	23	purchased	purchase	VERB
ftr-337	2681	24	at	at	ADP
ftr-337	2681	25	a	a	DET
ftr-337	2681	26	discount	discount	NOUN
ftr-337	2681	27	from	from	ADP
ftr-337	2681	28	face	face	NOUN
ftr-337	2681	29	.	.	PUNCT
ftr-337	2682	1	the	the	DET
ftr-337	2682	2	holding	holding	NOUN
ftr-337	2682	3	of	of	ADP
ftr-337	2682	4	the	the	DET
ftr-337	2682	5	fourth	fourth	ADJ
ftr-337	2682	6	circuit	circuit	NOUN
ftr-337	2682	7	,	,	PUNCT
ftr-337	2682	8	of	of	ADP
ftr-337	2682	9	course	course	NOUN
ftr-337	2682	10	,	,	PUNCT
ftr-337	2682	11	is	be	AUX
ftr-337	2682	12	that	that	SCONJ
ftr-337	2682	13	the	the	DET
ftr-337	2682	14	purchased	purchase	VERB
ftr-337	2682	15	credits	credit	NOUN
ftr-337	2682	16	in	in	ADP
ftr-337	2682	17	that	that	DET
ftr-337	2682	18	case	case	NOUN
ftr-337	2682	19	effectively	effectively	ADV
ftr-337	2682	20	were	be	AUX
ftr-337	2682	21	resold	resold	VERB
ftr-337	2682	22	to	to	ADP
ftr-337	2682	23	the	the	DET
ftr-337	2682	24	investors	investor	NOUN
ftr-337	2682	25	,	,	PUNCT
ftr-337	2682	26	triggering	trigger	VERB
ftr-337	2682	27	gain	gain	NOUN
ftr-337	2682	28	on	on	ADP
ftr-337	2682	29	that	that	DET
ftr-337	2682	30	account	account	NOUN
ftr-337	2682	31	to	to	ADP
ftr-337	2682	32	the	the	DET
ftr-337	2682	33	funds	fund	NOUN
ftr-337	2682	34	.	.	PUNCT
ftr-337	2683	1	the	the	DET
ftr-337	2683	2	investors	investor	NOUN
ftr-337	2683	3	,	,	PUNCT
ftr-337	2683	4	therefore	therefore	ADV
ftr-337	2683	5	,	,	PUNCT
ftr-337	2683	6	were	be	AUX
ftr-337	2683	7	to	to	PART
ftr-337	2683	8	be	be	AUX
ftr-337	2683	9	the	the	DET
ftr-337	2683	10	ones	one	NOUN
ftr-337	2683	11	to	to	PART
ftr-337	2683	12	recognize	recognize	VERB
ftr-337	2683	13	gain	gain	NOUN
ftr-337	2683	14	on	on	ADP
ftr-337	2683	15	use	use	NOUN
ftr-337	2683	16	of	of	ADP
ftr-337	2683	17	the	the	DET
ftr-337	2683	18	credits	credit	NOUN
ftr-337	2683	19	at	at	ADP
ftr-337	2683	20	a	a	DET
ftr-337	2683	21	discount	discount	NOUN
ftr-337	2683	22	.	.	PUNCT
ftr-337	2684	1	in	in	ADP
ftr-337	2684	2	the	the	DET
ftr-337	2684	3	discussion	discussion	NOUN
ftr-337	2684	4	of	of	ADP
ftr-337	2684	5	tempel	tempel	NOUN
ftr-337	2684	6	above	above	ADV
ftr-337	2684	7	,	,	PUNCT
ftr-337	2684	8	this	this	DET
ftr-337	2684	9	article	article	NOUN
ftr-337	2684	10	posits	posit	VERB
ftr-337	2684	11	that	that	SCONJ
ftr-337	2684	12	a	a	DET
ftr-337	2684	13	more	more	ADV
ftr-337	2684	14	sensible	sensible	ADJ
ftr-337	2684	15	approach	approach	NOUN
ftr-337	2684	16	to	to	ADP
ftr-337	2684	17	resolving	resolve	VERB
ftr-337	2684	18	the	the	DET
ftr-337	2684	19	taxation	taxation	NOUN
ftr-337	2684	20	of	of	ADP
ftr-337	2684	21	the	the	DET
ftr-337	2684	22	receipt	receipt	NOUN
ftr-337	2684	23	and	and	CCONJ
ftr-337	2684	24	subsequent	subsequent	ADJ
ftr-337	2684	25	sale	sale	NOUN
ftr-337	2684	26	of	of	ADP
ftr-337	2684	27	tax	tax	NOUN
ftr-337	2684	28	credits	credit	NOUN
ftr-337	2684	29	in	in	ADP
ftr-337	2684	30	that	that	DET
ftr-337	2684	31	case	case	NOUN
ftr-337	2684	32	would	would	AUX
ftr-337	2684	33	have	have	AUX
ftr-337	2684	34	been	be	AUX
ftr-337	2684	35	,	,	PUNCT
ftr-337	2684	36	in	in	ADP
ftr-337	2684	37	fact	fact	NOUN
ftr-337	2684	38	,	,	PUNCT
ftr-337	2684	39	to	to	PART
ftr-337	2684	40	treat	treat	VERB
ftr-337	2684	41	the	the	DET
ftr-337	2684	42	original	original	ADJ
ftr-337	2684	43	receipt	receipt	NOUN
ftr-337	2684	44	of	of	ADP
ftr-337	2684	45	the	the	DET
ftr-337	2684	46	tax	tax	NOUN
ftr-337	2684	47	credit	credit	NOUN
ftr-337	2684	48	as	as	ADP
ftr-337	2684	49	a	a	DET
ftr-337	2684	50	taxable	taxable	ADJ
ftr-337	2684	51	event	event	NOUN
ftr-337	2684	52	.	.	PUNCT
ftr-337	2685	1	if	if	SCONJ
ftr-337	2685	2	the	the	DET
ftr-337	2685	3	recipient	recipient	NOUN
ftr-337	2685	4	uses	use	VERB
ftr-337	2685	5	the	the	DET
ftr-337	2685	6	credit	credit	NOUN
ftr-337	2685	7	the	the	DET
ftr-337	2685	8	face	face	NOUN
ftr-337	2685	9	amount	amount	NOUN
ftr-337	2685	10	of	of	ADP
ftr-337	2685	11	the	the	DET
ftr-337	2685	12	credit	credit	NOUN
ftr-337	2685	13	would	would	AUX
ftr-337	2685	14	be	be	AUX
ftr-337	2685	15	required	require	VERB
ftr-337	2685	16	to	to	PART
ftr-337	2685	17	be	be	AUX
ftr-337	2685	18	included	include	VERB
ftr-337	2685	19	in	in	ADP
ftr-337	2685	20	income	income	NOUN
ftr-337	2685	21	subject	subject	ADJ
ftr-337	2685	22	to	to	ADP
ftr-337	2685	23	an	an	DET
ftr-337	2685	24	offsetting	offset	VERB
ftr-337	2685	25	section	section	NOUN
ftr-337	2685	26	164	164	NUM
ftr-337	2685	27	deduction	deduction	NOUN
ftr-337	2685	28	.	.	PUNCT
ftr-337	2686	1	if	if	SCONJ
ftr-337	2686	2	(	(	PUNCT
ftr-337	2686	3	as	as	ADP
ftr-337	2686	4	in	in	ADP
ftr-337	2686	5	tempel	tempel	NOUN
ftr-337	2686	6	)	)	PUNCT
ftr-337	2686	7	the	the	DET
ftr-337	2686	8	recipient	recipient	NOUN
ftr-337	2686	9	sells	sell	VERB
ftr-337	2686	10	the	the	DET
ftr-337	2686	11	credit	credit	NOUN
ftr-337	2686	12	—	—	PUNCT
ftr-337	2686	13	the	the	DET
ftr-337	2686	14	question	question	NOUN
ftr-337	2686	15	of	of	ADP
ftr-337	2686	16	valuation	valuation	NOUN
ftr-337	2686	17	thereby	thereby	ADV
ftr-337	2686	18	resolved	resolve	VERB
ftr-337	2686	19	—	—	PUNCT
ftr-337	2686	20	the	the	DET
ftr-337	2686	21	tax	tax	NOUN
ftr-337	2686	22	credit	credit	NOUN
ftr-337	2686	23	would	would	AUX
ftr-337	2686	24	be	be	AUX
ftr-337	2686	25	included	include	VERB
ftr-337	2686	26	in	in	ADP
ftr-337	2686	27	income	income	NOUN
ftr-337	2686	28	at	at	ADP
ftr-337	2686	29	fair	fair	ADJ
ftr-337	2686	30	value	value	NOUN
ftr-337	2686	31	and	and	CCONJ
ftr-337	2686	32	the	the	DET
ftr-337	2686	33	recipient	recipient	NOUN
ftr-337	2686	34	would	would	AUX
ftr-337	2686	35	realize	realize	VERB
ftr-337	2686	36	no	no	DET
ftr-337	2686	37	gain	gain	NOUN
ftr-337	2686	38	or	or	CCONJ
ftr-337	2686	39	loss	loss	NOUN
ftr-337	2686	40	on	on	ADP
ftr-337	2686	41	the	the	DET
ftr-337	2686	42	sale	sale	NOUN
ftr-337	2686	43	(	(	PUNCT
ftr-337	2686	44	if	if	SCONJ
ftr-337	2686	45	instead	instead	ADV
ftr-337	2686	46	the	the	DET
ftr-337	2686	47	recipient	recipient	NOUN
ftr-337	2686	48	had	have	AUX
ftr-337	2686	49	included	include	VERB
ftr-337	2686	50	the	the	DET
ftr-337	2686	51	tax	tax	NOUN
ftr-337	2686	52	credit	credit	NOUN
ftr-337	2686	53	in	in	ADP
ftr-337	2686	54	income	income	NOUN
ftr-337	2686	55	at	at	ADP
ftr-337	2686	56	face	face	NOUN
ftr-337	2686	57	value	value	NOUN
ftr-337	2686	58	,	,	PUNCT
ftr-337	2686	59	it	it	PRON
ftr-337	2686	60	would	would	AUX
ftr-337	2686	61	realize	realize	VERB
ftr-337	2686	62	a	a	DET
ftr-337	2686	63	loss	loss	NOUN
ftr-337	2686	64	(	(	PUNCT
ftr-337	2686	65	presumably	presumably	ADV
ftr-337	2686	66	an	an	DET
ftr-337	2686	67	ordinary	ordinary	ADJ
ftr-337	2686	68	loss	loss	NOUN
ftr-337	2686	69	)	)	PUNCT
ftr-337	2686	70	on	on	ADP
ftr-337	2686	71	sale	sale	NOUN
ftr-337	2686	72	)	)	PUNCT
ftr-337	2686	73	.	.	PUNCT
ftr-337	2687	1	one	one	PRON
ftr-337	2687	2	could	could	AUX
ftr-337	2687	3	further	far	ADV
ftr-337	2687	4	refine	refine	VERB
ftr-337	2687	5	this	this	DET
ftr-337	2687	6	alternative	alternative	ADJ
ftr-337	2687	7	theorization	theorization	NOUN
ftr-337	2687	8	of	of	ADP
ftr-337	2687	9	the	the	DET
ftr-337	2687	10	tax	tax	NOUN
ftr-337	2687	11	consequences	consequence	NOUN
ftr-337	2687	12	of	of	ADP
ftr-337	2687	13	receipt	receipt	NOUN
ftr-337	2687	14	and	and	CCONJ
ftr-337	2687	15	use	use	NOUN
ftr-337	2687	16	or	or	CCONJ
ftr-337	2687	17	sale	sale	NOUN
ftr-337	2687	18	of	of	ADP
ftr-337	2687	19	state	state	NOUN
ftr-337	2687	20	tax	tax	NOUN
ftr-337	2687	21	credits	credit	NOUN
ftr-337	2687	22	by	by	ADP
ftr-337	2687	23	requiring	require	VERB
ftr-337	2687	24	inclusion	inclusion	NOUN
ftr-337	2687	25	in	in	ADP
ftr-337	2687	26	income	income	NOUN
ftr-337	2687	27	of	of	ADP
ftr-337	2687	28	the	the	DET
ftr-337	2687	29	face	face	NOUN
ftr-337	2687	30	amount	amount	NOUN
ftr-337	2687	31	of	of	ADP
ftr-337	2687	32	the	the	DET
ftr-337	2687	33	state	state	NOUN
ftr-337	2687	34	tax	tax	NOUN
ftr-337	2687	35	credits	credit	NOUN
ftr-337	2687	36	only	only	ADV
ftr-337	2687	37	if	if	SCONJ
ftr-337	2687	38	and	and	CCONJ
ftr-337	2687	39	at	at	ADP
ftr-337	2687	40	such	such	ADJ
ftr-337	2687	41	time	time	NOUN
ftr-337	2687	42	as	as	SCONJ
ftr-337	2687	43	the	the	DET
ftr-337	2687	44	credits	credit	NOUN
ftr-337	2687	45	are	be	AUX
ftr-337	2687	46	used	use	VERB
ftr-337	2687	47	(	(	PUNCT
ftr-337	2687	48	also	also	ADV
ftr-337	2687	49	triggering	trigger	VERB
ftr-337	2687	50	an	an	DET
ftr-337	2687	51	offsetting	offset	VERB
ftr-337	2687	52	section	section	NOUN
ftr-337	2687	53	164	164	NUM
ftr-337	2687	54	deduction	deduction	NOUN
ftr-337	2687	55	)	)	PUNCT
ftr-337	2687	56	and	and	CCONJ
ftr-337	2687	57	inclusion	inclusion	NOUN
ftr-337	2687	58	in	in	ADP
ftr-337	2687	59	income	income	NOUN
ftr-337	2687	60	at	at	ADP
ftr-337	2687	61	fair	fair	ADJ
ftr-337	2687	62	value	value	NOUN
ftr-337	2687	63	if	if	SCONJ
ftr-337	2687	64	and	and	CCONJ
ftr-337	2687	65	at	at	ADP
ftr-337	2687	66	such	such	ADJ
ftr-337	2687	67	time	time	NOUN
ftr-337	2687	68	as	as	SCONJ
ftr-337	2687	69	sold	sell	VERB
ftr-337	2687	70	.	.	PUNCT
ftr-337	2688	1	415	415	NUM
ftr-337	2688	2	further	far	ADV
ftr-337	2688	3	,	,	PUNCT
ftr-337	2688	4	the	the	DET
ftr-337	2688	5	rule	rule	NOUN
ftr-337	2688	6	could	could	AUX
ftr-337	2688	7	be	be	AUX
ftr-337	2688	8	limited	limit	VERB
ftr-337	2688	9	to	to	ADP
ftr-337	2688	10	those	those	DET
ftr-337	2688	11	instances	instance	NOUN
ftr-337	2688	12	involving	involve	VERB
ftr-337	2688	13	transferable	transferable	ADJ
ftr-337	2688	14	state	state	NOUN
ftr-337	2688	15	tax	tax	NOUN
ftr-337	2688	16	credits	credit	NOUN
ftr-337	2688	17	—	—	PUNCT
ftr-337	2688	18	both	both	CCONJ
ftr-337	2688	19	those	those	PRON
ftr-337	2688	20	that	that	PRON
ftr-337	2688	21	are	be	AUX
ftr-337	2688	22	transferable	transferable	ADJ
ftr-337	2688	23	pursuant	pursuant	ADJ
ftr-337	2688	24	to	to	ADP
ftr-337	2688	25	the	the	DET
ftr-337	2688	26	express	express	ADJ
ftr-337	2688	27	provisions	provision	NOUN
ftr-337	2688	28	of	of	ADP
ftr-337	2688	29	the	the	DET
ftr-337	2688	30	enabling	enable	VERB
ftr-337	2688	31	legislation	legislation	NOUN
ftr-337	2688	32	and	and	CCONJ
ftr-337	2688	33	those	those	PRON
ftr-337	2688	34	that	that	PRON
ftr-337	2688	35	are	be	AUX
ftr-337	2688	36	nominally	nominally	ADV
ftr-337	2688	37	nontransferable	nontransferable	ADJ
ftr-337	2688	38	(	(	PUNCT
ftr-337	2688	39	such	such	ADJ
ftr-337	2688	40	as	as	ADP
ftr-337	2688	41	the	the	DET
ftr-337	2688	42	virginia	virginia	PROPN
ftr-337	2688	43	historic	historic	ADJ
ftr-337	2688	44	tax	tax	NOUN
ftr-337	2688	45	credits	credit	NOUN
ftr-337	2688	46	)	)	PUNCT
ftr-337	2688	47	,	,	PUNCT
ftr-337	2688	48	but	but	CCONJ
ftr-337	2688	49	effectively	effectively	ADV
ftr-337	2688	50	transferable	transferable	ADJ
ftr-337	2688	51	via	via	ADP
ftr-337	2688	52	a	a	DET
ftr-337	2688	53	“	"	PUNCT
ftr-337	2688	54	flexible	flexible	ADJ
ftr-337	2688	55	”	"	PUNCT
ftr-337	2688	56	allocation	allocation	NOUN
ftr-337	2688	57	scheme	scheme	NOUN
ftr-337	2688	58	or	or	CCONJ
ftr-337	2688	59	otherwise	otherwise	ADV
ftr-337	2688	60	.	.	PUNCT
ftr-337	2689	1	it	it	PRON
ftr-337	2689	2	is	be	AUX
ftr-337	2689	3	submitted	submit	VERB
ftr-337	2689	4	that	that	SCONJ
ftr-337	2689	5	such	such	DET
ftr-337	2689	6	an	an	DET
ftr-337	2689	7	approach	approach	NOUN
ftr-337	2689	8	would	would	AUX
ftr-337	2689	9	result	result	VERB
ftr-337	2689	10	in	in	ADP
ftr-337	2689	11	there	there	PRON
ftr-337	2689	12	being	be	AUX
ftr-337	2689	13	a	a	DET
ftr-337	2689	14	set	set	NOUN
ftr-337	2689	15	of	of	ADP
ftr-337	2689	16	uniform	uniform	NOUN
ftr-337	2689	17	and	and	CCONJ
ftr-337	2689	18	internally	internally	ADV
ftr-337	2689	19	consistent	consistent	ADJ
ftr-337	2689	20	answers	answer	NOUN
ftr-337	2689	21	as	as	ADP
ftr-337	2689	22	to	to	ADP
ftr-337	2689	23	the	the	DET
ftr-337	2689	24	federal	federal	ADJ
ftr-337	2689	25	tax	tax	NOUN
ftr-337	2689	26	treatment	treatment	NOUN
ftr-337	2689	27	of	of	ADP
ftr-337	2689	28	state	state	NOUN
ftr-337	2689	29	tax	tax	NOUN
ftr-337	2689	30	credit	credit	NOUN
ftr-337	2689	31	grants	grant	NOUN
ftr-337	2689	32	,	,	PUNCT
ftr-337	2689	33	transfers	transfer	NOUN
ftr-337	2689	34	and	and	CCONJ
ftr-337	2689	35	allocations	allocation	NOUN
ftr-337	2689	36	.	.	PUNCT
ftr-337	2690	1	cca	cca	PROPN
ftr-337	2690	2	200211042	200211042	NUM
ftr-337	2690	3	,	,	PUNCT
ftr-337	2690	4	discussed	discuss	VERB
ftr-337	2690	5	above	above	ADV
ftr-337	2690	6	,	,	PUNCT
ftr-337	2690	7	addressed	address	VERB
ftr-337	2690	8	the	the	DET
ftr-337	2690	9	question	question	NOUN
ftr-337	2690	10	of	of	ADP
ftr-337	2690	11	whether	whether	SCONJ
ftr-337	2690	12	receipt	receipt	NOUN
ftr-337	2690	13	of	of	ADP
ftr-337	2690	14	a	a	DET
ftr-337	2690	15	transferable	transferable	ADJ
ftr-337	2690	16	state	state	NOUN
ftr-337	2690	17	tax	tax	NOUN
ftr-337	2690	18	credit	credit	NOUN
ftr-337	2690	19	should	should	AUX
ftr-337	2690	20	be	be	AUX
ftr-337	2690	21	includable	includable	ADJ
ftr-337	2690	22	in	in	ADP
ftr-337	2690	23	income	income	NOUN
ftr-337	2690	24	.	.	PUNCT
ftr-337	2691	1	while	while	SCONJ
ftr-337	2691	2	acknowledging	acknowledge	VERB
ftr-337	2691	3	that	that	SCONJ
ftr-337	2691	4	transferability	transferability	NOUN
ftr-337	2691	5	is	be	AUX
ftr-337	2691	6	a	a	DET
ftr-337	2691	7	hallmark	hallmark	NOUN
ftr-337	2691	8	of	of	ADP
ftr-337	2691	9	“	"	PUNCT
ftr-337	2691	10	property	property	NOUN
ftr-337	2691	11	,	,	PUNCT
ftr-337	2691	12	”	"	PUNCT
ftr-337	2691	13	it	it	PRON
ftr-337	2691	14	nonetheless	nonetheless	ADV
ftr-337	2691	15	concludes	conclude	VERB
ftr-337	2691	16	that	that	SCONJ
ftr-337	2691	17	the	the	DET
ftr-337	2691	18	right	right	NOUN
ftr-337	2691	19	of	of	ADP
ftr-337	2691	20	transferability	transferability	NOUN
ftr-337	2691	21	,	,	PUNCT
ftr-337	2691	22	without	without	ADP
ftr-337	2691	23	more	more	ADJ
ftr-337	2691	24	,	,	PUNCT
ftr-337	2691	25	should	should	AUX
ftr-337	2691	26	not	not	PART
ftr-337	2691	27	require	require	VERB
ftr-337	2691	28	that	that	DET
ftr-337	2691	29	outcome	outcome	NOUN
ftr-337	2691	30	.	.	PUNCT
ftr-337	2692	1	to	to	ADP
ftr-337	2692	2	the	the	DET
ftr-337	2692	3	contrary	contrary	NOUN
ftr-337	2692	4	,	,	PUNCT
ftr-337	2692	5	the	the	DET
ftr-337	2692	6	state	state	NOUN
ftr-337	2692	7	tax	tax	NOUN
ftr-337	2692	8	credit	credit	NOUN
ftr-337	2692	9	“	"	PUNCT
ftr-337	2692	10	retains	retain	VERB
ftr-337	2692	11	its	its	PRON
ftr-337	2692	12	character	character	NOUN
ftr-337	2692	13	as	as	ADP
ftr-337	2692	14	a	a	DET
ftr-337	2692	15	reduction	reduction	NOUN
ftr-337	2692	16	or	or	CCONJ
ftr-337	2692	17	potential	potential	ADJ
ftr-337	2692	18	reduction	reduction	NOUN
ftr-337	2692	19	in	in	ADP
ftr-337	2692	20	state	state	NOUN
ftr-337	2692	21	tax	tax	NOUN
ftr-337	2692	22	liability	liability	NOUN
ftr-337	2692	23	”	"	PUNCT
ftr-337	2692	24	—	—	PUNCT
ftr-337	2692	25	effectively	effectively	ADV
ftr-337	2692	26	,	,	PUNCT
ftr-337	2692	27	the	the	DET
ftr-337	2692	28	absence	absence	NOUN
ftr-337	2692	29	of	of	ADP
ftr-337	2692	30	a	a	DET
ftr-337	2692	31	tax	tax	NOUN
ftr-337	2692	32	as	as	SCONJ
ftr-337	2692	33	opposed	oppose	VERB
ftr-337	2692	34	to	to	ADP
ftr-337	2692	35	an	an	DET
ftr-337	2692	36	accretion	accretion	NOUN
ftr-337	2692	37	to	to	ADP
ftr-337	2692	38	wealth	wealth	NOUN
ftr-337	2692	39	—	—	PUNCT
ftr-337	2692	40	“	"	PUNCT
ftr-337	2692	41	unless	unless	SCONJ
ftr-337	2692	42	and	and	CCONJ
ftr-337	2692	43	until	until	SCONJ
ftr-337	2692	44	it	it	PRON
ftr-337	2692	45	is	be	AUX
ftr-337	2692	46	actually	actually	ADV
ftr-337	2692	47	sold	sell	VERB
ftr-337	2692	48	to	to	ADP
ftr-337	2692	49	a	a	DET
ftr-337	2692	50	third	third	ADJ
ftr-337	2692	51	415	415	NUM
ftr-337	2692	52	.	.	PUNCT
ftr-337	2693	1	accord	accord	PROPN
ftr-337	2693	2	robert	robert	PROPN
ftr-337	2693	3	feldgarden	feldgarden	PROPN
ftr-337	2693	4	,	,	PUNCT
ftr-337	2693	5	the	the	DET
ftr-337	2693	6	federal	federal	ADJ
ftr-337	2693	7	tax	tax	NOUN
ftr-337	2693	8	treatment	treatment	NOUN
ftr-337	2693	9	of	of	ADP
ftr-337	2693	10	state	state	NOUN
ftr-337	2693	11	tax	tax	NOUN
ftr-337	2693	12	credits	credit	NOUN
ftr-337	2693	13	,	,	PUNCT
ftr-337	2693	14	127	127	NUM
ftr-337	2693	15	tax	tax	NOUN
ftr-337	2693	16	notes	note	NOUN
ftr-337	2693	17	560	560	NUM
ftr-337	2693	18	,	,	PUNCT
ftr-337	2693	19	563	563	NUM
ftr-337	2693	20	(	(	PUNCT
ftr-337	2693	21	may	may	PROPN
ftr-337	2693	22	3	3	NUM
ftr-337	2693	23	,	,	PUNCT
ftr-337	2693	24	2010	2010	NUM
ftr-337	2693	25	)	)	PUNCT
ftr-337	2693	26	,	,	PUNCT
ftr-337	2693	27	(	(	PUNCT
ftr-337	2693	28	citing	cite	VERB
ftr-337	2693	29	warren	warren	PROPN
ftr-337	2693	30	jones	jones	PROPN
ftr-337	2693	31	co.	co.	PROPN
ftr-337	2693	32	v.	v.	PROPN
ftr-337	2693	33	commissioner	commissioner	PROPN
ftr-337	2693	34	,	,	PUNCT
ftr-337	2693	35	524	524	NUM
ftr-337	2693	36	f.2d	f.2d	NOUN
ftr-337	2693	37	788	788	NUM
ftr-337	2693	38	(	(	PUNCT
ftr-337	2693	39	9th	9th	ADJ
ftr-337	2693	40	cir	cir	NOUN
ftr-337	2693	41	.	.	PUNCT
ftr-337	2693	42	1975	1975	NUM
ftr-337	2693	43	)	)	PUNCT
ftr-337	2693	44	,	,	PUNCT
ftr-337	2693	45	rev’g	rev’g	PROPN
ftr-337	2693	46	60	60	NUM
ftr-337	2693	47	t.c	t.c	PROPN
ftr-337	2693	48	.	.	PROPN
ftr-337	2693	49	663	663	NUM
ftr-337	2693	50	(	(	PUNCT
ftr-337	2693	51	1973	1973	NUM
ftr-337	2693	52	)	)	PUNCT
ftr-337	2693	53	)	)	PUNCT
ftr-337	2693	54	.	.	PUNCT
ftr-337	2694	1	feldgarden	feldgarden	ADJ
ftr-337	2694	2	notes	note	VERB
ftr-337	2694	3	that	that	SCONJ
ftr-337	2694	4	transferability	transferability	NOUN
ftr-337	2694	5	“	"	PUNCT
ftr-337	2694	6	provides	provide	VERB
ftr-337	2694	7	some	some	DET
ftr-337	2694	8	basis	basis	NOUN
ftr-337	2694	9	for	for	ADP
ftr-337	2694	10	treating	treat	VERB
ftr-337	2694	11	.	.	PUNCT
ftr-337	2694	12	.	.	PUNCT
ftr-337	2694	13	.	.	PUNCT
ftr-337	2695	1	earning	earn	VERB
ftr-337	2695	2	of	of	ADP
ftr-337	2695	3	the	the	DET
ftr-337	2695	4	credit	credit	NOUN
ftr-337	2695	5	as	as	ADP
ftr-337	2695	6	a	a	DET
ftr-337	2695	7	taxable	taxable	ADJ
ftr-337	2695	8	event	event	NOUN
ftr-337	2695	9	.	.	PUNCT
ftr-337	2695	10	.	.	PUNCT
ftr-337	2696	1	.	.	PUNCT
ftr-337	2697	1	.	.	PUNCT
ftr-337	2698	1	when	when	SCONJ
ftr-337	2698	2	the	the	DET
ftr-337	2698	3	credit	credit	NOUN
ftr-337	2698	4	is	be	AUX
ftr-337	2698	5	claimed	claim	VERB
ftr-337	2698	6	or	or	CCONJ
ftr-337	2698	7	sold	sell	VERB
ftr-337	2698	8	.	.	PUNCT
ftr-337	2698	9	.	.	PUNCT
ftr-337	2699	1	.	.	PUNCT
ftr-337	2700	1	the	the	DET
ftr-337	2700	2	[	[	X
ftr-337	2700	3	recipient	recipient	NOUN
ftr-337	2700	4	]	]	PUNCT
ftr-337	2700	5	should	should	AUX
ftr-337	2700	6	be	be	AUX
ftr-337	2700	7	required	require	VERB
ftr-337	2700	8	to	to	PART
ftr-337	2700	9	include	include	VERB
ftr-337	2700	10	its	its	PRON
ftr-337	2700	11	value	value	NOUN
ftr-337	2700	12	in	in	ADP
ftr-337	2700	13	gross	gross	ADJ
ftr-337	2700	14	income	income	NOUN
ftr-337	2700	15	for	for	ADP
ftr-337	2700	16	that	that	DET
ftr-337	2700	17	year	year	NOUN
ftr-337	2700	18	unless	unless	SCONJ
ftr-337	2700	19	it	it	PRON
ftr-337	2700	20	is	be	AUX
ftr-337	2700	21	a	a	DET
ftr-337	2700	22	corporation	corporation	NOUN
ftr-337	2700	23	and	and	CCONJ
ftr-337	2700	24	the	the	DET
ftr-337	2700	25	requirements	requirement	NOUN
ftr-337	2700	26	of	of	ADP
ftr-337	2700	27	section	section	NOUN
ftr-337	2700	28	118	118	NUM
ftr-337	2700	29	are	be	AUX
ftr-337	2700	30	satisfied	satisfied	ADJ
ftr-337	2700	31	.	.	PUNCT
ftr-337	2700	32	.	.	PUNCT
ftr-337	2700	33	.	.	PUNCT
ftr-337	2701	1	.	.	PUNCT
ftr-337	2701	2	”	"	PUNCT
ftr-337	2702	1	742	742	NUM
ftr-337	2702	2	florida	florida	PROPN
ftr-337	2702	3	tax	tax	NOUN
ftr-337	2702	4	review	review	NOUN
ftr-337	2702	5	[	[	X
ftr-337	2702	6	vol.12:9	vol.12:9	NOUN
ftr-337	2702	7	party	party	NOUN
ftr-337	2702	8	.	.	PUNCT
ftr-337	2702	9	”	"	PUNCT
ftr-337	2703	1	416	416	NUM
ftr-337	2703	2	it	it	PRON
ftr-337	2703	3	is	be	AUX
ftr-337	2703	4	submitted	submit	VERB
ftr-337	2703	5	that	that	SCONJ
ftr-337	2703	6	unless	unless	SCONJ
ftr-337	2703	7	it	it	PRON
ftr-337	2703	8	offends	offend	VERB
ftr-337	2703	9	bedrock	bedrock	NOUN
ftr-337	2703	10	principles	principle	NOUN
ftr-337	2703	11	as	as	ADP
ftr-337	2703	12	to	to	ADP
ftr-337	2703	13	the	the	DET
ftr-337	2703	14	definition	definition	NOUN
ftr-337	2703	15	of	of	ADP
ftr-337	2703	16	“	"	PUNCT
ftr-337	2703	17	income	income	NOUN
ftr-337	2703	18	,	,	PUNCT
ftr-337	2703	19	”	"	PUNCT
ftr-337	2703	20	the	the	DET
ftr-337	2703	21	alternative	alternative	ADJ
ftr-337	2703	22	conclusion	conclusion	NOUN
ftr-337	2703	23	(	(	PUNCT
ftr-337	2703	24	receipt	receipt	NOUN
ftr-337	2703	25	of	of	ADP
ftr-337	2703	26	transferable	transferable	ADJ
ftr-337	2703	27	state	state	NOUN
ftr-337	2703	28	tax	tax	NOUN
ftr-337	2703	29	credits	credit	NOUN
ftr-337	2703	30	is	be	AUX
ftr-337	2703	31	an	an	DET
ftr-337	2703	32	income	income	NOUN
ftr-337	2703	33	event	event	NOUN
ftr-337	2703	34	)	)	PUNCT
ftr-337	2703	35	leads	lead	VERB
ftr-337	2703	36	to	to	ADP
ftr-337	2703	37	clearer	clear	ADJ
ftr-337	2703	38	and	and	CCONJ
ftr-337	2703	39	more	more	ADV
ftr-337	2703	40	consistent	consistent	ADJ
ftr-337	2703	41	outcomes	outcome	NOUN
ftr-337	2703	42	.	.	PUNCT
ftr-337	2704	1	viii	viii	PROPN
ftr-337	2704	2	.	.	PUNCT
ftr-337	2705	1	conclusion	conclusion	NOUN
ftr-337	2705	2	there	there	PRON
ftr-337	2705	3	has	have	AUX
ftr-337	2705	4	been	be	AUX
ftr-337	2705	5	a	a	DET
ftr-337	2705	6	convergence	convergence	NOUN
ftr-337	2705	7	of	of	ADP
ftr-337	2705	8	events	event	NOUN
ftr-337	2705	9	affecting	affect	VERB
ftr-337	2705	10	tax	tax	NOUN
ftr-337	2705	11	-	-	PUNCT
ftr-337	2705	12	based	base	VERB
ftr-337	2705	13	subsidies	subsidy	NOUN
ftr-337	2705	14	.	.	PUNCT
ftr-337	2706	1	the	the	DET
ftr-337	2706	2	simpson	simpson	PROPN
ftr-337	2706	3	bowles	bowles	PROPN
ftr-337	2706	4	report	report	NOUN
ftr-337	2706	5	recommends	recommend	VERB
ftr-337	2706	6	their	their	PRON
ftr-337	2706	7	elimination	elimination	NOUN
ftr-337	2706	8	.	.	PUNCT
ftr-337	2707	1	while	while	SCONJ
ftr-337	2707	2	efforts	effort	NOUN
ftr-337	2707	3	are	be	AUX
ftr-337	2707	4	afoot	afoot	ADJ
ftr-337	2707	5	among	among	ADP
ftr-337	2707	6	some	some	PRON
ftr-337	2707	7	to	to	PART
ftr-337	2707	8	persuade	persuade	VERB
ftr-337	2707	9	congress	congress	PROPN
ftr-337	2707	10	to	to	PART
ftr-337	2707	11	extend	extend	VERB
ftr-337	2707	12	the	the	DET
ftr-337	2707	13	cash	cash	NOUN
ftr-337	2707	14	grant	grant	NOUN
ftr-337	2707	15	program	program	NOUN
ftr-337	2707	16	in	in	ADP
ftr-337	2707	17	effect	effect	NOUN
ftr-337	2707	18	for	for	ADP
ftr-337	2707	19	certain	certain	ADJ
ftr-337	2707	20	renewable	renewable	ADJ
ftr-337	2707	21	energy	energy	NOUN
ftr-337	2707	22	projects	project	NOUN
ftr-337	2707	23	through	through	ADP
ftr-337	2707	24	the	the	DET
ftr-337	2707	25	end	end	NOUN
ftr-337	2707	26	of	of	ADP
ftr-337	2707	27	2011	2011	NUM
ftr-337	2707	28	,	,	PUNCT
ftr-337	2707	29	as	as	ADP
ftr-337	2707	30	of	of	ADP
ftr-337	2707	31	the	the	DET
ftr-337	2707	32	writing	writing	NOUN
ftr-337	2707	33	of	of	ADP
ftr-337	2707	34	this	this	DET
ftr-337	2707	35	article	article	NOUN
ftr-337	2707	36	this	this	DET
ftr-337	2707	37	quintessential	quintessential	ADJ
ftr-337	2707	38	program	program	NOUN
ftr-337	2707	39	for	for	ADP
ftr-337	2707	40	the	the	DET
ftr-337	2707	41	monetization	monetization	NOUN
ftr-337	2707	42	of	of	ADP
ftr-337	2707	43	tax	tax	NOUN
ftr-337	2707	44	credits	credit	NOUN
ftr-337	2707	45	is	be	AUX
ftr-337	2707	46	due	due	ADJ
ftr-337	2707	47	to	to	PART
ftr-337	2707	48	expire	expire	VERB
ftr-337	2707	49	—	—	PUNCT
ftr-337	2707	50	more	more	ADJ
ftr-337	2707	51	a	a	DET
ftr-337	2707	52	victim	victim	NOUN
ftr-337	2707	53	of	of	ADP
ftr-337	2707	54	its	its	PRON
ftr-337	2707	55	“	"	PUNCT
ftr-337	2707	56	success	success	NOUN
ftr-337	2707	57	”	"	PUNCT
ftr-337	2707	58	than	than	ADP
ftr-337	2707	59	failure	failure	NOUN
ftr-337	2707	60	.	.	PUNCT
ftr-337	2708	1	417	417	NUM
ftr-337	2708	2	certain	certain	ADJ
ftr-337	2708	3	tax	tax	NOUN
ftr-337	2708	4	credits	credit	NOUN
ftr-337	2708	5	are	be	AUX
ftr-337	2708	6	up	up	ADP
ftr-337	2708	7	for	for	ADP
ftr-337	2708	8	extension	extension	NOUN
ftr-337	2708	9	or	or	CCONJ
ftr-337	2708	10	will	will	AUX
ftr-337	2708	11	be	be	AUX
ftr-337	2708	12	soon	soon	ADV
ftr-337	2708	13	.	.	PUNCT
ftr-337	2709	1	418	418	NUM
ftr-337	2709	2	section	section	NOUN
ftr-337	2709	3	7701(o	7701(o	NOUN
ftr-337	2709	4	)	)	PUNCT
ftr-337	2709	5	has	have	AUX
ftr-337	2709	6	introduced	introduce	VERB
ftr-337	2709	7	an	an	DET
ftr-337	2709	8	extra	extra	ADJ
ftr-337	2709	9	measure	measure	NOUN
ftr-337	2709	10	of	of	ADP
ftr-337	2709	11	uncertainty	uncertainty	NOUN
ftr-337	2709	12	as	as	SCONJ
ftr-337	2709	13	regards	regard	VERB
ftr-337	2709	14	acceptable	acceptable	ADJ
ftr-337	2709	15	structures	structure	NOUN
ftr-337	2709	16	for	for	ADP
ftr-337	2709	17	tax	tax	NOUN
ftr-337	2709	18	credit	credit	NOUN
ftr-337	2709	19	transactions	transaction	NOUN
ftr-337	2709	20	.	.	PUNCT
ftr-337	2710	1	the	the	DET
ftr-337	2710	2	government	government	NOUN
ftr-337	2710	3	’s	’s	PART
ftr-337	2710	4	appeal	appeal	NOUN
ftr-337	2710	5	of	of	ADP
ftr-337	2710	6	the	the	DET
ftr-337	2710	7	tax	tax	NOUN
ftr-337	2710	8	court	court	NOUN
ftr-337	2710	9	’s	’s	PART
ftr-337	2710	10	decision	decision	NOUN
ftr-337	2710	11	in	in	ADP
ftr-337	2710	12	historic	historic	ADJ
ftr-337	2710	13	boardwalk	boardwalk	NOUN
ftr-337	2710	14	to	to	ADP
ftr-337	2710	15	the	the	DET
ftr-337	2710	16	third	third	ADJ
ftr-337	2710	17	circuit	circuit	NOUN
ftr-337	2710	18	is	be	AUX
ftr-337	2710	19	being	be	AUX
ftr-337	2710	20	closely	closely	ADV
ftr-337	2710	21	watched	watch	VERB
ftr-337	2710	22	;	;	PUNCT
ftr-337	2710	23	industry	industry	NOUN
ftr-337	2710	24	observers	observer	NOUN
ftr-337	2710	25	have	have	AUX
ftr-337	2710	26	expressed	express	VERB
ftr-337	2710	27	concern	concern	NOUN
ftr-337	2710	28	that	that	SCONJ
ftr-337	2710	29	an	an	DET
ftr-337	2710	30	adverse	adverse	ADJ
ftr-337	2710	31	decision	decision	NOUN
ftr-337	2710	32	could	could	AUX
ftr-337	2710	33	seriously	seriously	ADV
ftr-337	2710	34	undermine	undermine	VERB
ftr-337	2710	35	the	the	DET
ftr-337	2710	36	market	market	NOUN
ftr-337	2710	37	for	for	ADP
ftr-337	2710	38	tax	tax	NOUN
ftr-337	2710	39	credit	credit	NOUN
ftr-337	2710	40	transactions	transaction	NOUN
ftr-337	2710	41	.	.	PUNCT
ftr-337	2711	1	419	419	NUM
ftr-337	2711	2	416	416	NUM
ftr-337	2711	3	.	.	PUNCT
ftr-337	2712	1	i.r.s	i.r.s	PROPN
ftr-337	2712	2	.	.	PUNCT
ftr-337	2713	1	chief	chief	ADJ
ftr-337	2713	2	couns	coun	NOUN
ftr-337	2713	3	.	.	PUNCT
ftr-337	2714	1	adv	adv	PROPN
ftr-337	2714	2	.	.	PUNCT
ftr-337	2714	3	2002	2002	NUM
ftr-337	2714	4	-	-	SYM
ftr-337	2714	5	11	11	NUM
ftr-337	2714	6	-	-	SYM
ftr-337	2714	7	042	042	NUM
ftr-337	2714	8	(	(	PUNCT
ftr-337	2714	9	mar	mar	PROPN
ftr-337	2714	10	.	.	PROPN
ftr-337	2714	11	15	15	NUM
ftr-337	2714	12	,	,	PUNCT
ftr-337	2714	13	2002	2002	NUM
ftr-337	2714	14	)	)	PUNCT
ftr-337	2714	15	.	.	PUNCT
ftr-337	2715	1	417	417	X
ftr-337	2715	2	.	.	PUNCT
ftr-337	2716	1	see	see	VERB
ftr-337	2716	2	shamik	shamik	ADJ
ftr-337	2716	3	trivedi	trivedi	NOUN
ftr-337	2716	4	,	,	PUNCT
ftr-337	2716	5	future	future	ADJ
ftr-337	2716	6	uncertain	uncertain	ADJ
ftr-337	2716	7	for	for	ADP
ftr-337	2716	8	energy	energy	NOUN
ftr-337	2716	9	tax	tax	NOUN
ftr-337	2716	10	incentive	incentive	NOUN
ftr-337	2716	11	extension	extension	NOUN
ftr-337	2716	12	,	,	PUNCT
ftr-337	2716	13	2011	2011	NUM
ftr-337	2716	14	tnt	tnt	PROPN
ftr-337	2716	15	236–3	236–3	PROPN
ftr-337	2716	16	(	(	PUNCT
ftr-337	2716	17	dec	dec	PROPN
ftr-337	2716	18	.	.	PROPN
ftr-337	2716	19	8	8	NUM
ftr-337	2716	20	,	,	PUNCT
ftr-337	2716	21	2011	2011	NUM
ftr-337	2716	22	)	)	PUNCT
ftr-337	2716	23	(	(	PUNCT
ftr-337	2716	24	quoting	quote	VERB
ftr-337	2716	25	a	a	DET
ftr-337	2716	26	commentator	commentator	NOUN
ftr-337	2716	27	for	for	ADP
ftr-337	2716	28	the	the	DET
ftr-337	2716	29	proposition	proposition	NOUN
ftr-337	2716	30	that	that	SCONJ
ftr-337	2716	31	programs	program	NOUN
ftr-337	2716	32	like	like	ADP
ftr-337	2716	33	the	the	DET
ftr-337	2716	34	section	section	NOUN
ftr-337	2716	35	1603	1603	NUM
ftr-337	2716	36	program	program	NOUN
ftr-337	2716	37	may	may	AUX
ftr-337	2716	38	be	be	AUX
ftr-337	2716	39	“	"	PUNCT
ftr-337	2716	40	victim[s	victim[	NOUN
ftr-337	2716	41	]	]	PUNCT
ftr-337	2716	42	of	of	ADP
ftr-337	2716	43	their	their	PRON
ftr-337	2716	44	own	own	ADJ
ftr-337	2716	45	success	success	NOUN
ftr-337	2716	46	”	"	PUNCT
ftr-337	2716	47	which	which	PRON
ftr-337	2716	48	given	give	VERB
ftr-337	2716	49	their	their	PRON
ftr-337	2716	50	cost	cost	NOUN
ftr-337	2716	51	may	may	AUX
ftr-337	2716	52	not	not	PART
ftr-337	2716	53	be	be	AUX
ftr-337	2716	54	extended	extend	VERB
ftr-337	2716	55	)	)	PUNCT
ftr-337	2716	56	.	.	PUNCT
ftr-337	2717	1	the	the	DET
ftr-337	2717	2	article	article	NOUN
ftr-337	2717	3	notes	note	VERB
ftr-337	2717	4	that	that	SCONJ
ftr-337	2717	5	as	as	ADP
ftr-337	2717	6	of	of	ADP
ftr-337	2717	7	november	november	PROPN
ftr-337	2717	8	11	11	NUM
ftr-337	2717	9	,	,	PUNCT
ftr-337	2717	10	2011	2011	NUM
ftr-337	2717	11	,	,	PUNCT
ftr-337	2717	12	$	$	SYM
ftr-337	2717	13	9.78	9.78	NUM
ftr-337	2717	14	billion	billion	NUM
ftr-337	2717	15	in	in	ADP
ftr-337	2717	16	section	section	NOUN
ftr-337	2717	17	1603	1603	NUM
ftr-337	2717	18	grants	grant	NOUN
ftr-337	2717	19	had	have	AUX
ftr-337	2717	20	been	be	AUX
ftr-337	2717	21	made	make	VERB
ftr-337	2717	22	to	to	ADP
ftr-337	2717	23	4,254	4,254	NUM
ftr-337	2717	24	recipients	recipient	NOUN
ftr-337	2717	25	.	.	PUNCT
ftr-337	2718	1	see	see	VERB
ftr-337	2718	2	also	also	ADV
ftr-337	2718	3	eric	eric	PROPN
ftr-337	2718	4	lipton	lipton	PROPN
ftr-337	2718	5	&	&	CCONJ
ftr-337	2718	6	clifford	clifford	PROPN
ftr-337	2718	7	kraus	kraus	PROPN
ftr-337	2718	8	,	,	PUNCT
ftr-337	2718	9	a	a	DET
ftr-337	2718	10	gold	gold	NOUN
ftr-337	2718	11	rush	rush	NOUN
ftr-337	2718	12	of	of	ADP
ftr-337	2718	13	subsidies	subsidy	NOUN
ftr-337	2718	14	in	in	ADP
ftr-337	2718	15	clean	clean	ADJ
ftr-337	2718	16	energy	energy	NOUN
ftr-337	2718	17	search	search	NOUN
ftr-337	2718	18	,	,	PUNCT
ftr-337	2718	19	n.y	n.y	PROPN
ftr-337	2718	20	.	.	PROPN
ftr-337	2718	21	times	times	PROPN
ftr-337	2718	22	,	,	PUNCT
ftr-337	2718	23	nov	nov	PROPN
ftr-337	2718	24	.	.	PROPN
ftr-337	2718	25	9	9	NUM
ftr-337	2718	26	,	,	PUNCT
ftr-337	2718	27	2011	2011	NUM
ftr-337	2718	28	(	(	PUNCT
ftr-337	2718	29	noting	note	VERB
ftr-337	2718	30	that	that	SCONJ
ftr-337	2718	31	when	when	SCONJ
ftr-337	2718	32	the	the	DET
ftr-337	2718	33	obama	obama	PROPN
ftr-337	2718	34	administration	administration	PROPN
ftr-337	2718	35	and	and	CCONJ
ftr-337	2718	36	congress	congress	PROPN
ftr-337	2718	37	expanded	expand	VERB
ftr-337	2718	38	the	the	DET
ftr-337	2718	39	clean	clean	ADJ
ftr-337	2718	40	energy	energy	NOUN
ftr-337	2718	41	incentives	incentive	NOUN
ftr-337	2718	42	in	in	ADP
ftr-337	2718	43	2009	2009	NUM
ftr-337	2718	44	“	"	PUNCT
ftr-337	2718	45	a	a	DET
ftr-337	2718	46	goldrush	goldrush	PROPN
ftr-337	2718	47	mentality	mentality	NOUN
ftr-337	2718	48	took	take	VERB
ftr-337	2718	49	over	over	ADP
ftr-337	2718	50	”	"	PUNCT
ftr-337	2718	51	as	as	ADP
ftr-337	2718	52	“	"	PUNCT
ftr-337	2718	53	[	[	X
ftr-337	2718	54	f]rom	f]rom	ADJ
ftr-337	2718	55	2007	2007	NUM
ftr-337	2718	56	to	to	ADP
ftr-337	2718	57	2010	2010	NUM
ftr-337	2718	58	,	,	PUNCT
ftr-337	2718	59	federal	federal	ADJ
ftr-337	2718	60	subsidies	subsidy	NOUN
ftr-337	2719	1	[	[	X
ftr-337	2719	2	for	for	ADP
ftr-337	2719	3	renewable	renewable	ADJ
ftr-337	2719	4	energy	energy	NOUN
ftr-337	2719	5	projects	project	NOUN
ftr-337	2719	6	]	]	PUNCT
ftr-337	2719	7	jumped	jump	VERB
ftr-337	2719	8	to	to	ADP
ftr-337	2719	9	$	$	SYM
ftr-337	2719	10	14.7	14.7	NUM
ftr-337	2719	11	billion	billion	NUM
ftr-337	2719	12	from	from	ADP
ftr-337	2719	13	$	$	SYM
ftr-337	2719	14	5.1	5.1	NUM
ftr-337	2719	15	billion	billion	NUM
ftr-337	2719	16	.	.	PUNCT
ftr-337	2719	17	”	"	PUNCT
ftr-337	2719	18	)	)	PUNCT
ftr-337	2719	19	.	.	PUNCT
ftr-337	2720	1	418	418	NUM
ftr-337	2720	2	.	.	PUNCT
ftr-337	2721	1	see	see	VERB
ftr-337	2721	2	liz	liz	PROPN
ftr-337	2721	3	white	white	PROPN
ftr-337	2721	4	,	,	PUNCT
ftr-337	2721	5	lawmakers	lawmaker	NOUN
ftr-337	2721	6	question	question	VERB
ftr-337	2721	7	keeping	keeping	NOUN
ftr-337	2721	8	,	,	PUNCT
ftr-337	2721	9	expanding	expand	VERB
ftr-337	2721	10	temporary	temporary	ADJ
ftr-337	2721	11	tax	tax	NOUN
ftr-337	2721	12	credits	credit	NOUN
ftr-337	2721	13	for	for	ADP
ftr-337	2721	14	renewable	renewable	ADJ
ftr-337	2721	15	energy	energy	NOUN
ftr-337	2721	16	,	,	PUNCT
ftr-337	2721	17	241	241	NUM
ftr-337	2721	18	daily	daily	PROPN
ftr-337	2721	19	tax	tax	PROPN
ftr-337	2721	20	rep	rep	PROPN
ftr-337	2721	21	.	.	PROPN
ftr-337	2721	22	(	(	PUNCT
ftr-337	2721	23	bna	bna	PROPN
ftr-337	2721	24	)	)	PUNCT
ftr-337	2721	25	g-3	g-3	NOUN
ftr-337	2721	26	(	(	PUNCT
ftr-337	2721	27	2011	2011	NUM
ftr-337	2721	28	)	)	PUNCT
ftr-337	2721	29	(	(	PUNCT
ftr-337	2721	30	with	with	ADP
ftr-337	2721	31	numerous	numerous	ADJ
ftr-337	2721	32	energy	energy	NOUN
ftr-337	2721	33	tax	tax	NOUN
ftr-337	2721	34	credit	credit	NOUN
ftr-337	2721	35	provisions	provision	NOUN
ftr-337	2721	36	expiring	expire	VERB
ftr-337	2721	37	at	at	ADP
ftr-337	2721	38	the	the	DET
ftr-337	2721	39	end	end	NOUN
ftr-337	2721	40	of	of	ADP
ftr-337	2721	41	the	the	DET
ftr-337	2721	42	year	year	NOUN
ftr-337	2721	43	,	,	PUNCT
ftr-337	2721	44	and	and	CCONJ
ftr-337	2721	45	another	another	DET
ftr-337	2721	46	five	five	NUM
ftr-337	2721	47	expiring	expire	VERB
ftr-337	2721	48	at	at	ADP
ftr-337	2721	49	the	the	DET
ftr-337	2721	50	end	end	NOUN
ftr-337	2721	51	of	of	ADP
ftr-337	2721	52	2012	2012	NUM
ftr-337	2721	53	,	,	PUNCT
ftr-337	2721	54	including	include	VERB
ftr-337	2721	55	the	the	DET
ftr-337	2721	56	wind	wind	NOUN
ftr-337	2721	57	industry	industry	NOUN
ftr-337	2721	58	’s	’s	PART
ftr-337	2721	59	2.2	2.2	NUM
ftr-337	2721	60	-	-	PUNCT
ftr-337	2721	61	cent	cent	NOUN
ftr-337	2721	62	-	-	PUNCT
ftr-337	2721	63	per	per	ADP
ftr-337	2721	64	-	-	PUNCT
ftr-337	2721	65	kilowatthour	kilowatthour	NOUN
ftr-337	2721	66	production	production	NOUN
ftr-337	2721	67	tax	tax	NOUN
ftr-337	2721	68	credit	credit	NOUN
ftr-337	2721	69	,	,	PUNCT
ftr-337	2721	70	members	member	NOUN
ftr-337	2721	71	of	of	ADP
ftr-337	2721	72	a	a	DET
ftr-337	2721	73	senate	senate	PROPN
ftr-337	2721	74	panel	panel	NOUN
ftr-337	2721	75	“	"	PUNCT
ftr-337	2721	76	expressed	express	VERB
ftr-337	2721	77	concerns	concern	NOUN
ftr-337	2721	78	.	.	PUNCT
ftr-337	2721	79	.	.	PUNCT
ftr-337	2721	80	.	.	PUNCT
ftr-337	2722	1	over	over	ADP
ftr-337	2722	2	keeping	keep	VERB
ftr-337	2722	3	renewable	renewable	ADJ
ftr-337	2722	4	energy	energy	NOUN
ftr-337	2722	5	industries	industry	NOUN
ftr-337	2722	6	on	on	ADP
ftr-337	2722	7	government	government	NOUN
ftr-337	2722	8	subsidies	subsidy	NOUN
ftr-337	2722	9	for	for	ADP
ftr-337	2722	10	extended	extended	ADJ
ftr-337	2722	11	periods	period	NOUN
ftr-337	2722	12	of	of	ADP
ftr-337	2722	13	time	time	NOUN
ftr-337	2722	14	through	through	ADP
ftr-337	2722	15	tax	tax	NOUN
ftr-337	2722	16	credits	credit	NOUN
ftr-337	2722	17	rather	rather	ADV
ftr-337	2722	18	than	than	ADP
ftr-337	2722	19	allowing	allow	VERB
ftr-337	2722	20	the	the	DET
ftr-337	2722	21	marketplace	marketplace	NOUN
ftr-337	2722	22	to	to	PART
ftr-337	2722	23	run	run	VERB
ftr-337	2722	24	its	its	PRON
ftr-337	2722	25	course	course	NOUN
ftr-337	2722	26	”	"	PUNCT
ftr-337	2722	27	)	)	PUNCT
ftr-337	2722	28	.	.	PUNCT
ftr-337	2723	1	419	419	NUM
ftr-337	2723	2	.	.	PUNCT
ftr-337	2724	1	see	see	VERB
ftr-337	2724	2	john	john	PROPN
ftr-337	2724	3	leith	leith	PROPN
ftr-337	2724	4	-	-	PUNCT
ftr-337	2724	5	tetrault	tetrault	NOUN
ftr-337	2724	6	,	,	PUNCT
ftr-337	2724	7	history	history	NOUN
ftr-337	2724	8	and	and	CCONJ
ftr-337	2724	9	the	the	DET
ftr-337	2724	10	hill	hill	NOUN
ftr-337	2724	11	:	:	PUNCT
ftr-337	2724	12	the	the	DET
ftr-337	2724	13	irs	irs	PROPN
ftr-337	2724	14	’	'	PUNCT
ftr-337	2724	15	appeal	appeal	NOUN
ftr-337	2724	16	of	of	ADP
ftr-337	2724	17	boardwalk	boardwalk	NOUN
ftr-337	2724	18	hall	hall	NOUN
ftr-337	2724	19	v.	v.	ADP
ftr-337	2724	20	commissioner	commissioner	NOUN
ftr-337	2724	21	raises	raise	VERB
ftr-337	2724	22	concerns	concern	NOUN
ftr-337	2724	23	in	in	ADP
ftr-337	2724	24	the	the	DET
ftr-337	2724	25	htc	htc	NOUN
ftr-337	2724	26	industry	industry	NOUN
ftr-337	2724	27	,	,	PUNCT
ftr-337	2724	28	novogradac	novogradac	PROPN
ftr-337	2724	29	j.	j.	PROPN
ftr-337	2724	30	of	of	ADP
ftr-337	2724	31	tax	tax	NOUN
ftr-337	2724	32	credits	credit	NOUN
ftr-337	2724	33	,	,	PUNCT
ftr-337	2724	34	dec	dec	PROPN
ftr-337	2724	35	.	.	PROPN
ftr-337	2724	36	2011	2011	NUM
ftr-337	2724	37	,	,	PUNCT
ftr-337	2724	38	at	at	ADP
ftr-337	2724	39	4	4	NUM
ftr-337	2724	40	(	(	PUNCT
ftr-337	2724	41	noting	note	VERB
ftr-337	2724	42	potential	potential	ADJ
ftr-337	2724	43	“	"	PUNCT
ftr-337	2724	44	far	far	ADV
ftr-337	2724	45	-	-	PUNCT
ftr-337	2724	46	reaching	reach	VERB
ftr-337	2724	47	impact	impact	NOUN
ftr-337	2724	48	”	"	PUNCT
ftr-337	2724	49	and	and	CCONJ
ftr-337	2724	50	high	high	ADJ
ftr-337	2724	51	stakes	stake	NOUN
ftr-337	2724	52	“	"	PUNCT
ftr-337	2724	53	not	not	PART
ftr-337	2724	54	just	just	ADV
ftr-337	2724	55	for	for	ADP
ftr-337	2724	56	the	the	DET
ftr-337	2724	57	federal	federal	ADJ
ftr-337	2724	58	htc	htc	NOUN
ftr-337	2724	59	,	,	PUNCT
ftr-337	2724	60	but	but	CCONJ
ftr-337	2724	61	all	all	DET
ftr-337	2724	62	similar	similar	ADJ
ftr-337	2724	63	credit	credit	NOUN
ftr-337	2724	64	transactions	transaction	NOUN
ftr-337	2724	65	including	include	VERB
ftr-337	2724	66	the	the	DET
ftr-337	2724	67	low	low	ADJ
ftr-337	2724	68	-	-	PUNCT
ftr-337	2724	69	income	income	NOUN
ftr-337	2724	70	housing	housing	NOUN
ftr-337	2724	71	tax	tax	NOUN
ftr-337	2724	72	credit	credit	NOUN
ftr-337	2724	73	,	,	PUNCT
ftr-337	2724	74	new	new	ADJ
ftr-337	2724	75	markets	market	NOUN
ftr-337	2724	76	tax	tax	NOUN
ftr-337	2724	77	credit	credit	NOUN
ftr-337	2724	78	and	and	CCONJ
ftr-337	2724	79	renewable	renewable	ADJ
ftr-337	2724	80	energy	energy	NOUN
ftr-337	2724	81	tax	tax	NOUN
ftr-337	2724	82	credits	credit	NOUN
ftr-337	2724	83	.	.	PUNCT
ftr-337	2724	84	”	"	PUNCT
ftr-337	2724	85	)	)	PUNCT
ftr-337	2724	86	.	.	PUNCT
ftr-337	2725	1	the	the	DET
ftr-337	2725	2	author	author	NOUN
ftr-337	2725	3	comments	comment	VERB
ftr-337	2725	4	:	:	PUNCT
ftr-337	2726	1	[	[	X
ftr-337	2726	2	u]nlike	u]nlike	ADP
ftr-337	2726	3	the	the	DET
ftr-337	2726	4	facts	fact	NOUN
ftr-337	2726	5	in	in	ADP
ftr-337	2726	6	virginia	virginia	PROPN
ftr-337	2726	7	tax	tax	NOUN
ftr-337	2726	8	credit	credit	NOUN
ftr-337	2726	9	fund	fund	NOUN
ftr-337	2726	10	.	.	PUNCT
ftr-337	2726	11	.	.	PUNCT
ftr-337	2726	12	.	.	PUNCT
ftr-337	2727	1	boardwalk	boardwalk	NOUN
ftr-337	2727	2	involves	involve	VERB
ftr-337	2727	3	a	a	DET
ftr-337	2727	4	conservatively	conservatively	ADV
ftr-337	2727	5	structured	structured	ADJ
ftr-337	2727	6	operating	operating	NOUN
ftr-337	2727	7	partnership	partnership	NOUN
ftr-337	2727	8	.	.	PUNCT
ftr-337	2727	9	.	.	PUNCT
ftr-337	2727	10	.	.	PUNCT
ftr-337	2728	1	.	.	PUNCT
ftr-337	2729	1	2012	2012	NUM
ftr-337	2729	2	]	]	PUNCT
ftr-337	2729	3	monetization	monetization	NOUN
ftr-337	2729	4	of	of	ADP
ftr-337	2729	5	business	business	NOUN
ftr-337	2729	6	tax	tax	NOUN
ftr-337	2729	7	credits	credit	NOUN
ftr-337	2729	8	743	743	NUM
ftr-337	2729	9	the	the	DET
ftr-337	2729	10	government	government	NOUN
ftr-337	2729	11	’s	’s	PART
ftr-337	2729	12	victory	victory	NOUN
ftr-337	2729	13	in	in	ADP
ftr-337	2729	14	the	the	DET
ftr-337	2729	15	fourth	fourth	ADJ
ftr-337	2729	16	circuit	circuit	NOUN
ftr-337	2729	17	in	in	ADP
ftr-337	2729	18	the	the	DET
ftr-337	2729	19	case	case	NOUN
ftr-337	2729	20	of	of	ADP
ftr-337	2729	21	virginia	virginia	PROPN
ftr-337	2729	22	historic	historic	ADJ
ftr-337	2729	23	tax	tax	NOUN
ftr-337	2729	24	credit	credit	NOUN
ftr-337	2729	25	has	have	AUX
ftr-337	2729	26	heightened	heighten	VERB
ftr-337	2729	27	concern	concern	NOUN
ftr-337	2729	28	as	as	ADP
ftr-337	2729	29	to	to	ADP
ftr-337	2729	30	the	the	DET
ftr-337	2729	31	taxpayer	taxpayer	NOUN
ftr-337	2729	32	’s	’s	PART
ftr-337	2729	33	chances	chance	NOUN
ftr-337	2729	34	in	in	ADP
ftr-337	2729	35	the	the	DET
ftr-337	2729	36	historic	historic	ADJ
ftr-337	2729	37	boardwalk	boardwalk	NOUN
ftr-337	2729	38	appeal	appeal	NOUN
ftr-337	2729	39	.	.	PUNCT
ftr-337	2730	1	in	in	ADP
ftr-337	2730	2	its	its	PRON
ftr-337	2730	3	brief	brief	NOUN
ftr-337	2730	4	filed	file	VERB
ftr-337	2730	5	with	with	ADP
ftr-337	2730	6	the	the	DET
ftr-337	2730	7	third	third	ADJ
ftr-337	2730	8	circuit	circuit	NOUN
ftr-337	2730	9	on	on	ADP
ftr-337	2730	10	october	october	PROPN
ftr-337	2730	11	27	27	NUM
ftr-337	2730	12	,	,	PUNCT
ftr-337	2730	13	2011	2011	NUM
ftr-337	2730	14	,	,	PUNCT
ftr-337	2730	15	as	as	SCONJ
ftr-337	2730	16	to	to	PART
ftr-337	2730	17	be	be	AUX
ftr-337	2730	18	expected	expect	VERB
ftr-337	2730	19	,	,	PUNCT
ftr-337	2730	20	the	the	DET
ftr-337	2730	21	government	government	NOUN
ftr-337	2730	22	exploits	exploit	VERB
ftr-337	2730	23	its	its	PRON
ftr-337	2730	24	victory	victory	NOUN
ftr-337	2730	25	in	in	ADP
ftr-337	2730	26	the	the	DET
ftr-337	2730	27	fourth	fourth	ADJ
ftr-337	2730	28	circuit	circuit	NOUN
ftr-337	2730	29	.	.	PUNCT
ftr-337	2731	1	the	the	DET
ftr-337	2731	2	common	common	ADJ
ftr-337	2731	3	element	element	NOUN
ftr-337	2731	4	in	in	ADP
ftr-337	2731	5	the	the	DET
ftr-337	2731	6	two	two	NUM
ftr-337	2731	7	cases	case	NOUN
ftr-337	2731	8	as	as	SCONJ
ftr-337	2731	9	framed	frame	VERB
ftr-337	2731	10	by	by	ADP
ftr-337	2731	11	the	the	DET
ftr-337	2731	12	government	government	NOUN
ftr-337	2731	13	is	be	AUX
ftr-337	2731	14	that	that	SCONJ
ftr-337	2731	15	the	the	DET
ftr-337	2731	16	taxpayer	taxpayer	NOUN
ftr-337	2731	17	’s	’s	PART
ftr-337	2731	18	position	position	NOUN
ftr-337	2731	19	fails	fail	VERB
ftr-337	2731	20	on	on	ADP
ftr-337	2731	21	“	"	PUNCT
ftr-337	2731	22	substance	substance	NOUN
ftr-337	2731	23	-	-	PUNCT
ftr-337	2731	24	over	over	ADP
ftr-337	2731	25	-	-	PUNCT
ftr-337	2731	26	form	form	NOUN
ftr-337	2731	27	”	"	PUNCT
ftr-337	2731	28	grounds	ground	NOUN
ftr-337	2731	29	.	.	PUNCT
ftr-337	2732	1	in	in	ADP
ftr-337	2732	2	both	both	DET
ftr-337	2732	3	cases	case	NOUN
ftr-337	2732	4	,	,	PUNCT
ftr-337	2732	5	the	the	DET
ftr-337	2732	6	government	government	NOUN
ftr-337	2732	7	argues	argue	VERB
ftr-337	2732	8	the	the	DET
ftr-337	2732	9	transaction	transaction	NOUN
ftr-337	2732	10	in	in	ADP
ftr-337	2732	11	question	question	NOUN
ftr-337	2732	12	was	be	AUX
ftr-337	2732	13	tantamount	tantamount	ADJ
ftr-337	2732	14	to	to	ADP
ftr-337	2732	15	a	a	DET
ftr-337	2732	16	sale	sale	NOUN
ftr-337	2732	17	of	of	ADP
ftr-337	2732	18	the	the	DET
ftr-337	2732	19	tax	tax	NOUN
ftr-337	2732	20	credits	credit	NOUN
ftr-337	2732	21	,	,	PUNCT
ftr-337	2732	22	leading	lead	VERB
ftr-337	2732	23	to	to	ADP
ftr-337	2732	24	an	an	DET
ftr-337	2732	25	invalidation	invalidation	NOUN
ftr-337	2732	26	of	of	ADP
ftr-337	2732	27	the	the	DET
ftr-337	2732	28	allocation	allocation	NOUN
ftr-337	2732	29	of	of	ADP
ftr-337	2732	30	the	the	DET
ftr-337	2732	31	tax	tax	NOUN
ftr-337	2732	32	credits	credit	NOUN
ftr-337	2732	33	in	in	ADP
ftr-337	2732	34	the	the	DET
ftr-337	2732	35	historic	historic	ADJ
ftr-337	2732	36	boardwalk	boardwalk	NOUN
ftr-337	2732	37	case	case	NOUN
ftr-337	2732	38	(	(	PUNCT
ftr-337	2732	39	involving	involve	VERB
ftr-337	2732	40	,	,	PUNCT
ftr-337	2732	41	as	as	SCONJ
ftr-337	2732	42	it	it	PRON
ftr-337	2732	43	does	do	VERB
ftr-337	2732	44	,	,	PUNCT
ftr-337	2732	45	an	an	DET
ftr-337	2732	46	allocation	allocation	NOUN
ftr-337	2732	47	of	of	ADP
ftr-337	2732	48	federal	federal	ADJ
ftr-337	2732	49	credits	credit	NOUN
ftr-337	2732	50	)	)	PUNCT
ftr-337	2732	51	and	and	CCONJ
ftr-337	2732	52	sale	sale	NOUN
ftr-337	2732	53	treatment	treatment	NOUN
ftr-337	2732	54	for	for	ADP
ftr-337	2732	55	the	the	DET
ftr-337	2732	56	allocation	allocation	NOUN
ftr-337	2732	57	of	of	ADP
ftr-337	2732	58	the	the	DET
ftr-337	2732	59	tax	tax	NOUN
ftr-337	2732	60	credits	credit	NOUN
ftr-337	2732	61	in	in	ADP
ftr-337	2732	62	the	the	DET
ftr-337	2732	63	virginia	virginia	PROPN
ftr-337	2732	64	historic	historic	ADJ
ftr-337	2732	65	tax	tax	NOUN
ftr-337	2732	66	credit	credit	NOUN
ftr-337	2732	67	case	case	NOUN
ftr-337	2732	68	(	(	PUNCT
ftr-337	2732	69	involving	involve	VERB
ftr-337	2732	70	an	an	DET
ftr-337	2732	71	allocation	allocation	NOUN
ftr-337	2732	72	of	of	ADP
ftr-337	2732	73	state	state	NOUN
ftr-337	2732	74	tax	tax	NOUN
ftr-337	2732	75	credits	credit	NOUN
ftr-337	2732	76	)	)	PUNCT
ftr-337	2732	77	.	.	PUNCT
ftr-337	2733	1	interestingly	interestingly	ADV
ftr-337	2733	2	,	,	PUNCT
ftr-337	2733	3	in	in	ADP
ftr-337	2733	4	its	its	PRON
ftr-337	2733	5	attempt	attempt	NOUN
ftr-337	2733	6	to	to	PART
ftr-337	2733	7	assuage	assuage	VERB
ftr-337	2733	8	concerns	concern	NOUN
ftr-337	2733	9	as	as	ADP
ftr-337	2733	10	to	to	ADP
ftr-337	2733	11	the	the	DET
ftr-337	2733	12	reach	reach	NOUN
ftr-337	2733	13	of	of	ADP
ftr-337	2733	14	section	section	NOUN
ftr-337	2733	15	7701(o	7701(o	NUM
ftr-337	2733	16	)	)	PUNCT
ftr-337	2733	17	in	in	ADP
ftr-337	2733	18	the	the	DET
ftr-337	2733	19	context	context	NOUN
ftr-337	2733	20	of	of	ADP
ftr-337	2733	21	tax	tax	NOUN
ftr-337	2733	22	-	-	PUNCT
ftr-337	2733	23	credit	credit	NOUN
ftr-337	2733	24	transactions	transaction	NOUN
ftr-337	2733	25	,	,	PUNCT
ftr-337	2733	26	the	the	DET
ftr-337	2733	27	jct	jct	PROPN
ftr-337	2733	28	technical	technical	ADJ
ftr-337	2733	29	explanation	explanation	NOUN
ftr-337	2733	30	and	and	CCONJ
ftr-337	2733	31	the	the	DET
ftr-337	2733	32	irs	irs	PROPN
ftr-337	2733	33	directive	directive	NOUN
ftr-337	2733	34	have	have	AUX
ftr-337	2733	35	articulated	articulate	VERB
ftr-337	2733	36	the	the	DET
ftr-337	2733	37	congressional	congressional	ADJ
ftr-337	2733	38	intent	intent	NOUN
ftr-337	2733	39	test	test	NOUN
ftr-337	2733	40	,	,	PUNCT
ftr-337	2733	41	which	which	PRON
ftr-337	2733	42	requires	require	VERB
ftr-337	2733	43	that	that	SCONJ
ftr-337	2733	44	a	a	DET
ftr-337	2733	45	tax	tax	NOUN
ftr-337	2733	46	credit	credit	NOUN
ftr-337	2733	47	transaction	transaction	NOUN
ftr-337	2733	48	measure	measure	NOUN
ftr-337	2733	49	up	up	ADP
ftr-337	2733	50	to	to	ADP
ftr-337	2733	51	congressional	congressional	ADJ
ftr-337	2733	52	intent	intent	NOUN
ftr-337	2733	53	“	"	PUNCT
ftr-337	2733	54	in	in	ADP
ftr-337	2733	55	form	form	NOUN
ftr-337	2733	56	and	and	CCONJ
ftr-337	2733	57	substance	substance	NOUN
ftr-337	2733	58	.	.	PUNCT
ftr-337	2733	59	”	"	PUNCT
ftr-337	2734	1	a	a	DET
ftr-337	2734	2	possible	possible	ADJ
ftr-337	2734	3	implication	implication	NOUN
ftr-337	2734	4	of	of	ADP
ftr-337	2734	5	a	a	DET
ftr-337	2734	6	government	government	NOUN
ftr-337	2734	7	victory	victory	NOUN
ftr-337	2734	8	before	before	ADP
ftr-337	2734	9	the	the	DET
ftr-337	2734	10	third	third	ADJ
ftr-337	2734	11	circuit	circuit	NOUN
ftr-337	2734	12	in	in	ADP
ftr-337	2734	13	historic	historic	ADJ
ftr-337	2734	14	boardwalk	boardwalk	NOUN
ftr-337	2734	15	is	be	AUX
ftr-337	2734	16	that	that	SCONJ
ftr-337	2734	17	for	for	SCONJ
ftr-337	2734	18	deals	deal	NOUN
ftr-337	2734	19	to	to	PART
ftr-337	2734	20	pass	pass	VERB
ftr-337	2734	21	muster	muster	NOUN
ftr-337	2734	22	they	they	PRON
ftr-337	2734	23	must	must	AUX
ftr-337	2734	24	have	have	VERB
ftr-337	2734	25	more	more	ADJ
ftr-337	2734	26	substance	substance	NOUN
ftr-337	2734	27	than	than	SCONJ
ftr-337	2734	28	was	be	AUX
ftr-337	2734	29	demonstrated	demonstrate	VERB
ftr-337	2734	30	in	in	ADP
ftr-337	2734	31	that	that	DET
ftr-337	2734	32	case	case	NOUN
ftr-337	2734	33	—	—	PUNCT
ftr-337	2734	34	the	the	DET
ftr-337	2734	35	tax	tax	NOUN
ftr-337	2734	36	credit	credit	NOUN
ftr-337	2734	37	investor	investor	NOUN
ftr-337	2734	38	must	must	AUX
ftr-337	2734	39	demonstrate	demonstrate	VERB
ftr-337	2734	40	greater	great	ADJ
ftr-337	2734	41	benefits	benefit	NOUN
ftr-337	2734	42	and	and	CCONJ
ftr-337	2734	43	burdens	burden	NOUN
ftr-337	2734	44	of	of	ADP
ftr-337	2734	45	ownership	ownership	NOUN
ftr-337	2734	46	.	.	PUNCT
ftr-337	2735	1	without	without	ADP
ftr-337	2735	2	doubt	doubt	NOUN
ftr-337	2735	3	,	,	PUNCT
ftr-337	2735	4	the	the	DET
ftr-337	2735	5	principle	principle	NOUN
ftr-337	2735	6	that	that	SCONJ
ftr-337	2735	7	the	the	DET
ftr-337	2735	8	tax	tax	NOUN
ftr-337	2735	9	benefits	benefit	NOUN
ftr-337	2735	10	of	of	ADP
ftr-337	2735	11	ownership	ownership	NOUN
ftr-337	2735	12	of	of	ADP
ftr-337	2735	13	an	an	DET
ftr-337	2735	14	asset	asset	NOUN
ftr-337	2735	15	are	be	AUX
ftr-337	2735	16	to	to	PART
ftr-337	2735	17	be	be	AUX
ftr-337	2735	18	afforded	afford	VERB
ftr-337	2735	19	the	the	DET
ftr-337	2735	20	substantive	substantive	ADJ
ftr-337	2735	21	owner	owner	NOUN
ftr-337	2735	22	(	(	PUNCT
ftr-337	2735	23	subject	subject	ADJ
ftr-337	2735	24	to	to	ADP
ftr-337	2735	25	the	the	DET
ftr-337	2735	26	ability	ability	NOUN
ftr-337	2735	27	to	to	PART
ftr-337	2735	28	cede	cede	VERB
ftr-337	2735	29	the	the	DET
ftr-337	2735	30	investment	investment	NOUN
ftr-337	2735	31	credit	credit	NOUN
ftr-337	2735	32	to	to	ADP
ftr-337	2735	33	a	a	DET
ftr-337	2735	34	lessee	lessee	NOUN
ftr-337	2735	35	)	)	PUNCT
ftr-337	2735	36	is	be	AUX
ftr-337	2735	37	well	well	ADV
ftr-337	2735	38	-	-	PUNCT
ftr-337	2735	39	established	establish	VERB
ftr-337	2735	40	as	as	ADP
ftr-337	2735	41	a	a	DET
ftr-337	2735	42	matter	matter	NOUN
ftr-337	2735	43	of	of	ADP
ftr-337	2735	44	tax	tax	NOUN
ftr-337	2735	45	policy	policy	NOUN
ftr-337	2735	46	.	.	PUNCT
ftr-337	2736	1	however	however	ADV
ftr-337	2736	2	,	,	PUNCT
ftr-337	2736	3	part	part	NOUN
ftr-337	2736	4	v	v	INTJ
ftr-337	2736	5	makes	make	VERB
ftr-337	2736	6	the	the	DET
ftr-337	2736	7	case	case	NOUN
ftr-337	2736	8	that	that	SCONJ
ftr-337	2736	9	the	the	DET
ftr-337	2736	10	ultimate	ultimate	ADJ
ftr-337	2736	11	policy	policy	NOUN
ftr-337	2736	12	goals	goal	NOUN
ftr-337	2736	13	of	of	ADP
ftr-337	2736	14	the	the	DET
ftr-337	2736	15	current	current	ADJ
ftr-337	2736	16	array	array	NOUN
ftr-337	2736	17	of	of	ADP
ftr-337	2736	18	federal	federal	ADJ
ftr-337	2736	19	tax	tax	NOUN
ftr-337	2736	20	credits	credit	NOUN
ftr-337	2736	21	discussed	discuss	VERB
ftr-337	2736	22	in	in	ADP
ftr-337	2736	23	this	this	DET
ftr-337	2736	24	article	article	NOUN
ftr-337	2736	25	would	would	AUX
ftr-337	2736	26	be	be	AUX
ftr-337	2736	27	better	well	ADV
ftr-337	2736	28	served	serve	VERB
ftr-337	2736	29	by	by	ADP
ftr-337	2736	30	adoption	adoption	NOUN
ftr-337	2736	31	of	of	ADP
ftr-337	2736	32	a	a	DET
ftr-337	2736	33	tax	tax	NOUN
ftr-337	2736	34	benefit	benefit	NOUN
ftr-337	2736	35	transfer	transfer	NOUN
ftr-337	2736	36	regime	regime	NOUN
ftr-337	2736	37	such	such	ADJ
ftr-337	2736	38	as	as	ADP
ftr-337	2736	39	the	the	DET
ftr-337	2736	40	short	short	ADV
ftr-337	2736	41	-	-	PUNCT
ftr-337	2736	42	lived	live	VERB
ftr-337	2736	43	safe	safe	ADJ
ftr-337	2736	44	-	-	PUNCT
ftr-337	2736	45	harbor	harbor	NOUN
ftr-337	2736	46	leasing	leasing	NOUN
ftr-337	2736	47	rules	rule	NOUN
ftr-337	2736	48	enacted	enact	VERB
ftr-337	2736	49	under	under	ADP
ftr-337	2736	50	erta	erta	NOUN
ftr-337	2736	51	.	.	PUNCT
ftr-337	2737	1	upon	upon	SCONJ
ftr-337	2737	2	the	the	DET
ftr-337	2737	3	expiration	expiration	NOUN
ftr-337	2737	4	of	of	ADP
ftr-337	2737	5	the	the	DET
ftr-337	2737	6	cash	cash	NOUN
ftr-337	2737	7	grant	grant	NOUN
ftr-337	2737	8	program	program	NOUN
ftr-337	2737	9	and	and	CCONJ
ftr-337	2737	10	a	a	DET
ftr-337	2737	11	return	return	NOUN
ftr-337	2737	12	to	to	ADP
ftr-337	2737	13	the	the	DET
ftr-337	2737	14	status	status	NOUN
ftr-337	2737	15	quo	quo	NOUN
ftr-337	2737	16	ante	ante	NOUN
ftr-337	2737	17	for	for	ADP
ftr-337	2737	18	renewable	renewable	ADJ
ftr-337	2737	19	energy	energy	NOUN
ftr-337	2737	20	projects	project	NOUN
ftr-337	2737	21	,	,	PUNCT
ftr-337	2737	22	given	give	VERB
ftr-337	2737	23	current	current	ADJ
ftr-337	2737	24	economic	economic	ADJ
ftr-337	2737	25	conditions	condition	NOUN
ftr-337	2737	26	,	,	PUNCT
ftr-337	2737	27	the	the	DET
ftr-337	2737	28	tax	tax	NOUN
ftr-337	2737	29	base	base	NOUN
ftr-337	2737	30	problem	problem	NOUN
ftr-337	2737	31	that	that	PRON
ftr-337	2737	32	led	lead	VERB
ftr-337	2737	33	to	to	ADP
ftr-337	2737	34	the	the	DET
ftr-337	2737	35	enactment	enactment	NOUN
ftr-337	2737	36	of	of	ADP
ftr-337	2737	37	the	the	DET
ftr-337	2737	38	grant	grant	NOUN
ftr-337	2737	39	program	program	NOUN
ftr-337	2737	40	in	in	ADP
ftr-337	2737	41	the	the	DET
ftr-337	2737	42	first	first	ADJ
ftr-337	2737	43	place	place	NOUN
ftr-337	2737	44	is	be	AUX
ftr-337	2737	45	likely	likely	ADJ
ftr-337	2737	46	to	to	PART
ftr-337	2737	47	persist	persist	VERB
ftr-337	2737	48	.	.	PUNCT
ftr-337	2738	1	constraining	constrain	VERB
ftr-337	2738	2	the	the	DET
ftr-337	2738	3	monetization	monetization	NOUN
ftr-337	2738	4	of	of	ADP
ftr-337	2738	5	tax	tax	NOUN
ftr-337	2738	6	credits	credit	NOUN
ftr-337	2738	7	through	through	ADP
ftr-337	2738	8	the	the	DET
ftr-337	2738	9	continued	continue	VERB
ftr-337	2738	10	imposition	imposition	NOUN
ftr-337	2738	11	of	of	ADP
ftr-337	2738	12	substantive	substantive	ADJ
ftr-337	2738	13	requirements	requirement	NOUN
ftr-337	2738	14	—	—	PUNCT
ftr-337	2738	15	and	and	CCONJ
ftr-337	2738	16	,	,	PUNCT
ftr-337	2738	17	after	after	SCONJ
ftr-337	2738	18	the	the	DET
ftr-337	2738	19	third	third	ADJ
ftr-337	2738	20	circuit	circuit	NOUN
ftr-337	2738	21	renders	render	VERB
ftr-337	2738	22	judgment	judgment	NOUN
ftr-337	2738	23	in	in	ADP
ftr-337	2738	24	historic	historic	ADJ
ftr-337	2738	25	boardwalk	boardwalk	NOUN
ftr-337	2738	26	potentially	potentially	ADV
ftr-337	2738	27	“	"	PUNCT
ftr-337	2738	28	enhanced	enhance	VERB
ftr-337	2738	29	”	"	PUNCT
ftr-337	2738	30	substantive	substantive	ADJ
ftr-337	2738	31	requirements	requirement	NOUN
ftr-337	2738	32	—	—	PUNCT
ftr-337	2738	33	will	will	AUX
ftr-337	2738	34	only	only	ADV
ftr-337	2738	35	hinder	hinder	VERB
ftr-337	2738	36	the	the	DET
ftr-337	2738	37	the	the	DET
ftr-337	2738	38	pending	pende	VERB
ftr-337	2738	39	appeals	appeal	NOUN
ftr-337	2738	40	court	court	NOUN
ftr-337	2738	41	decision	decision	NOUN
ftr-337	2738	42	may	may	AUX
ftr-337	2738	43	well	well	ADV
ftr-337	2738	44	answer	answer	VERB
ftr-337	2738	45	the	the	DET
ftr-337	2738	46	question	question	NOUN
ftr-337	2738	47	that	that	SCONJ
ftr-337	2738	48	the	the	DET
ftr-337	2738	49	irs	irs	PROPN
ftr-337	2738	50	continues	continue	VERB
ftr-337	2738	51	to	to	PART
ftr-337	2738	52	pose	pose	VERB
ftr-337	2738	53	in	in	ADP
ftr-337	2738	54	a	a	DET
ftr-337	2738	55	number	number	NOUN
ftr-337	2738	56	of	of	ADP
ftr-337	2738	57	circumstances	circumstance	NOUN
ftr-337	2738	58	:	:	PUNCT
ftr-337	2738	59	whether	whether	SCONJ
ftr-337	2738	60	traditional	traditional	ADJ
ftr-337	2738	61	historic	historic	ADJ
ftr-337	2738	62	tax	tax	NOUN
ftr-337	2738	63	credit	credit	NOUN
ftr-337	2738	64	(	(	PUNCT
ftr-337	2738	65	htc	htc	NOUN
ftr-337	2738	66	)	)	PUNCT
ftr-337	2738	67	structures	structure	NOUN
ftr-337	2738	68	that	that	PRON
ftr-337	2738	69	rely	rely	VERB
ftr-337	2738	70	on	on	ADP
ftr-337	2738	71	managing	manage	VERB
ftr-337	2738	72	member	member	NOUN
ftr-337	2738	73	guaranties	guaranty	NOUN
ftr-337	2738	74	,	,	PUNCT
ftr-337	2738	75	fixed	fix	VERB
ftr-337	2738	76	priority	priority	NOUN
ftr-337	2738	77	returns	return	NOUN
ftr-337	2738	78	and	and	CCONJ
ftr-337	2738	79	standard	standard	ADJ
ftr-337	2738	80	put	put	VERB
ftr-337	2738	81	and	and	CCONJ
ftr-337	2738	82	call	call	VERB
ftr-337	2738	83	exit	exit	NOUN
ftr-337	2738	84	strategies	strategy	NOUN
ftr-337	2738	85	to	to	PART
ftr-337	2738	86	attract	attract	VERB
ftr-337	2738	87	limited	limited	ADJ
ftr-337	2738	88	partner	partner	NOUN
ftr-337	2738	89	capital	capital	NOUN
ftr-337	2738	90	can	can	AUX
ftr-337	2738	91	meet	meet	VERB
ftr-337	2738	92	the	the	DET
ftr-337	2738	93	requirements	requirement	NOUN
ftr-337	2738	94	for	for	ADP
ftr-337	2738	95	characterization	characterization	NOUN
ftr-337	2738	96	as	as	ADP
ftr-337	2738	97	a	a	DET
ftr-337	2738	98	federal	federal	ADJ
ftr-337	2738	99	tax	tax	NOUN
ftr-337	2738	100	partnership	partnership	NOUN
ftr-337	2738	101	.	.	PUNCT
ftr-337	2739	1	i	i	PRON
ftr-337	2739	2	d.	d.	PROPN
ftr-337	2739	3	744	744	NUM
ftr-337	2739	4	florida	florida	PROPN
ftr-337	2739	5	tax	tax	NOUN
ftr-337	2739	6	review	review	NOUN
ftr-337	2739	7	[	[	X
ftr-337	2739	8	vol.12:9	vol.12:9	NOUN
ftr-337	2739	9	delivery	delivery	NOUN
ftr-337	2739	10	of	of	ADP
ftr-337	2739	11	tax	tax	NOUN
ftr-337	2739	12	-	-	PUNCT
ftr-337	2739	13	based	base	VERB
ftr-337	2739	14	subsidies	subsidy	NOUN
ftr-337	2739	15	to	to	ADP
ftr-337	2739	16	their	their	PRON
ftr-337	2739	17	intended	intend	VERB
ftr-337	2739	18	beneficiaries	beneficiary	NOUN
ftr-337	2739	19	.	.	PUNCT
ftr-337	2739	20	420	420	NUM
ftr-337	2739	21	if	if	SCONJ
ftr-337	2739	22	,	,	PUNCT
ftr-337	2739	23	to	to	ADP
ftr-337	2739	24	the	the	DET
ftr-337	2739	25	contrary	contrary	NOUN
ftr-337	2739	26	,	,	PUNCT
ftr-337	2739	27	the	the	DET
ftr-337	2739	28	goal	goal	NOUN
ftr-337	2739	29	is	be	AUX
ftr-337	2739	30	“	"	PUNCT
ftr-337	2739	31	investable	investable	ADJ
ftr-337	2739	32	credits	credit	NOUN
ftr-337	2739	33	”	"	PUNCT
ftr-337	2739	34	(	(	PUNCT
ftr-337	2739	35	a	a	DET
ftr-337	2739	36	phrase	phrase	NOUN
ftr-337	2739	37	coined	coin	VERB
ftr-337	2739	38	for	for	ADP
ftr-337	2739	39	lihtcs	lihtcs	NOUN
ftr-337	2739	40	)	)	PUNCT
ftr-337	2739	41	,	,	PUNCT
ftr-337	2739	42	421	421	NUM
ftr-337	2739	43	that	that	PRON
ftr-337	2739	44	is	be	AUX
ftr-337	2739	45	where	where	SCONJ
ftr-337	2739	46	the	the	DET
ftr-337	2739	47	focus	focus	NOUN
ftr-337	2739	48	should	should	AUX
ftr-337	2739	49	be	be	AUX
ftr-337	2739	50	placed	place	VERB
ftr-337	2739	51	.	.	PUNCT
ftr-337	2740	1	as	as	SCONJ
ftr-337	2740	2	was	be	AUX
ftr-337	2740	3	true	true	ADJ
ftr-337	2740	4	in	in	ADP
ftr-337	2740	5	1981	1981	NUM
ftr-337	2740	6	,	,	PUNCT
ftr-337	2740	7	adoption	adoption	NOUN
ftr-337	2740	8	of	of	ADP
ftr-337	2740	9	a	a	DET
ftr-337	2740	10	tax	tax	NOUN
ftr-337	2740	11	benefit	benefit	NOUN
ftr-337	2740	12	transfer	transfer	NOUN
ftr-337	2740	13	regime	regime	NOUN
ftr-337	2740	14	,	,	PUNCT
ftr-337	2740	15	of	of	ADP
ftr-337	2740	16	course	course	NOUN
ftr-337	2740	17	,	,	PUNCT
ftr-337	2740	18	would	would	AUX
ftr-337	2740	19	require	require	VERB
ftr-337	2740	20	legislative	legislative	ADJ
ftr-337	2740	21	action	action	NOUN
ftr-337	2740	22	.	.	PUNCT
ftr-337	2741	1	the	the	DET
ftr-337	2741	2	survey	survey	NOUN
ftr-337	2741	3	of	of	ADP
ftr-337	2741	4	initiatives	initiative	NOUN
ftr-337	2741	5	undertaken	undertake	VERB
ftr-337	2741	6	by	by	ADP
ftr-337	2741	7	some	some	PRON
ftr-337	2741	8	of	of	ADP
ftr-337	2741	9	the	the	DET
ftr-337	2741	10	states	state	NOUN
ftr-337	2741	11	is	be	AUX
ftr-337	2741	12	a	a	DET
ftr-337	2741	13	potential	potential	ADJ
ftr-337	2741	14	source	source	NOUN
ftr-337	2741	15	of	of	ADP
ftr-337	2741	16	instruction	instruction	NOUN
ftr-337	2741	17	in	in	ADP
ftr-337	2741	18	connection	connection	NOUN
ftr-337	2741	19	with	with	ADP
ftr-337	2741	20	the	the	DET
ftr-337	2741	21	design	design	NOUN
ftr-337	2741	22	of	of	ADP
ftr-337	2741	23	a	a	DET
ftr-337	2741	24	federal	federal	ADJ
ftr-337	2741	25	system	system	NOUN
ftr-337	2741	26	of	of	ADP
ftr-337	2741	27	“	"	PUNCT
ftr-337	2741	28	investable	investable	ADJ
ftr-337	2741	29	”	"	PUNCT
ftr-337	2741	30	credits	credit	NOUN
ftr-337	2741	31	.	.	PUNCT
ftr-337	2742	1	part	part	NOUN
ftr-337	2742	2	vii	vii	PROPN
ftr-337	2742	3	examined	examine	VERB
ftr-337	2742	4	the	the	DET
ftr-337	2742	5	emerging	emerge	VERB
ftr-337	2742	6	federal	federal	ADJ
ftr-337	2742	7	tax	tax	NOUN
ftr-337	2742	8	treatment	treatment	NOUN
ftr-337	2742	9	of	of	ADP
ftr-337	2742	10	the	the	DET
ftr-337	2742	11	issuance	issuance	NOUN
ftr-337	2742	12	,	,	PUNCT
ftr-337	2742	13	transfer	transfer	NOUN
ftr-337	2742	14	and	and	CCONJ
ftr-337	2742	15	allocation	allocation	NOUN
ftr-337	2742	16	of	of	ADP
ftr-337	2742	17	state	state	NOUN
ftr-337	2742	18	tax	tax	NOUN
ftr-337	2742	19	credits	credit	NOUN
ftr-337	2742	20	and	and	CCONJ
ftr-337	2742	21	suggests	suggest	VERB
ftr-337	2742	22	that	that	SCONJ
ftr-337	2742	23	in	in	ADP
ftr-337	2742	24	both	both	CCONJ
ftr-337	2742	25	tempel	tempel	NOUN
ftr-337	2742	26	and	and	CCONJ
ftr-337	2742	27	virginia	virginia	PROPN
ftr-337	2742	28	historic	historic	ADJ
ftr-337	2742	29	tax	tax	NOUN
ftr-337	2742	30	credit	credit	NOUN
ftr-337	2742	31	the	the	DET
ftr-337	2742	32	courts	court	NOUN
ftr-337	2742	33	missed	miss	VERB
ftr-337	2742	34	the	the	DET
ftr-337	2742	35	opportunity	opportunity	NOUN
ftr-337	2742	36	to	to	PART
ftr-337	2742	37	characterize	characterize	VERB
ftr-337	2742	38	the	the	DET
ftr-337	2742	39	issuance	issuance	NOUN
ftr-337	2742	40	of	of	ADP
ftr-337	2742	41	transferable	transferable	ADJ
ftr-337	2742	42	state	state	NOUN
ftr-337	2742	43	tax	tax	NOUN
ftr-337	2742	44	credits	credit	NOUN
ftr-337	2742	45	as	as	ADP
ftr-337	2742	46	an	an	DET
ftr-337	2742	47	income	income	NOUN
ftr-337	2742	48	inclusion	inclusion	NOUN
ftr-337	2742	49	event	event	NOUN
ftr-337	2742	50	for	for	ADP
ftr-337	2742	51	federal	federal	ADJ
ftr-337	2742	52	income	income	NOUN
ftr-337	2742	53	tax	tax	NOUN
ftr-337	2742	54	purposes	purpose	NOUN
ftr-337	2742	55	.	.	PUNCT
ftr-337	2743	1	part	part	PROPN
ftr-337	2743	2	vii	vii	PROPN
ftr-337	2743	3	.	.	PROPN
ftr-337	2743	4	d.	d.	PROPN
ftr-337	2743	5	offers	offer	VERB
ftr-337	2743	6	a	a	DET
ftr-337	2743	7	“	"	PUNCT
ftr-337	2743	8	unifying	unifying	ADJ
ftr-337	2743	9	rule	rule	NOUN
ftr-337	2743	10	”	"	PUNCT
ftr-337	2743	11	that	that	PRON
ftr-337	2743	12	proceeds	proceed	VERB
ftr-337	2743	13	from	from	ADP
ftr-337	2743	14	that	that	DET
ftr-337	2743	15	idea	idea	NOUN
ftr-337	2743	16	.	.	PUNCT
ftr-337	2744	1	the	the	DET
ftr-337	2744	2	underlying	underlying	ADJ
ftr-337	2744	3	thought	thought	NOUN
ftr-337	2744	4	might	might	AUX
ftr-337	2744	5	even	even	ADV
ftr-337	2744	6	warrant	warrant	VERB
ftr-337	2744	7	consideration	consideration	NOUN
ftr-337	2744	8	in	in	ADP
ftr-337	2744	9	the	the	DET
ftr-337	2744	10	design	design	NOUN
ftr-337	2744	11	of	of	ADP
ftr-337	2744	12	a	a	DET
ftr-337	2744	13	federal	federal	ADJ
ftr-337	2744	14	tax	tax	NOUN
ftr-337	2744	15	benefit	benefit	NOUN
ftr-337	2744	16	transfer	transfer	NOUN
ftr-337	2744	17	regime	regime	NOUN
ftr-337	2744	18	.	.	PUNCT
ftr-337	2745	1	a	a	DET
ftr-337	2745	2	system	system	NOUN
ftr-337	2745	3	of	of	ADP
ftr-337	2745	4	refundable	refundable	ADJ
ftr-337	2745	5	credits	credit	NOUN
ftr-337	2745	6	has	have	VERB
ftr-337	2745	7	some	some	PRON
ftr-337	2745	8	of	of	ADP
ftr-337	2745	9	the	the	DET
ftr-337	2745	10	elements	element	NOUN
ftr-337	2745	11	of	of	ADP
ftr-337	2745	12	a	a	DET
ftr-337	2745	13	cash	cash	NOUN
ftr-337	2745	14	grant	grant	NOUN
ftr-337	2745	15	program	program	NOUN
ftr-337	2745	16	.	.	PUNCT
ftr-337	2746	1	like	like	ADP
ftr-337	2746	2	the	the	DET
ftr-337	2746	3	cash	cash	NOUN
ftr-337	2746	4	grant	grant	NOUN
ftr-337	2746	5	approach	approach	NOUN
ftr-337	2746	6	,	,	PUNCT
ftr-337	2746	7	it	it	PRON
ftr-337	2746	8	addresses	address	VERB
ftr-337	2746	9	the	the	DET
ftr-337	2746	10	core	core	NOUN
ftr-337	2746	11	issue	issue	NOUN
ftr-337	2746	12	of	of	ADP
ftr-337	2746	13	absence	absence	NOUN
ftr-337	2746	14	of	of	ADP
ftr-337	2746	15	a	a	DET
ftr-337	2746	16	tax	tax	NOUN
ftr-337	2746	17	base	base	NOUN
ftr-337	2746	18	head	head	NOUN
ftr-337	2746	19	-	-	PUNCT
ftr-337	2746	20	on	on	ADP
ftr-337	2746	21	.	.	PUNCT
ftr-337	2747	1	it	it	PRON
ftr-337	2747	2	presumably	presumably	ADV
ftr-337	2747	3	would	would	AUX
ftr-337	2747	4	require	require	VERB
ftr-337	2747	5	a	a	DET
ftr-337	2747	6	congressional	congressional	ADJ
ftr-337	2747	7	appropriation	appropriation	NOUN
ftr-337	2747	8	.	.	PUNCT
ftr-337	2748	1	it	it	PRON
ftr-337	2748	2	likely	likely	ADV
ftr-337	2748	3	would	would	AUX
ftr-337	2748	4	fit	fit	VERB
ftr-337	2748	5	within	within	ADP
ftr-337	2748	6	existing	exist	VERB
ftr-337	2748	7	enforcement	enforcement	NOUN
ftr-337	2748	8	mechanisms	mechanism	NOUN
ftr-337	2748	9	more	more	ADV
ftr-337	2748	10	easily	easily	ADV
ftr-337	2748	11	than	than	ADP
ftr-337	2748	12	the	the	DET
ftr-337	2748	13	section	section	NOUN
ftr-337	2748	14	1603	1603	NUM
ftr-337	2748	15	cash	cash	NOUN
ftr-337	2748	16	grants	grant	NOUN
ftr-337	2748	17	.	.	PUNCT
ftr-337	2749	1	in	in	ADP
ftr-337	2749	2	theory	theory	NOUN
ftr-337	2749	3	,	,	PUNCT
ftr-337	2749	4	it	it	PRON
ftr-337	2749	5	would	would	AUX
ftr-337	2749	6	eliminate	eliminate	VERB
ftr-337	2749	7	the	the	DET
ftr-337	2749	8	need	need	NOUN
ftr-337	2749	9	for	for	ADP
ftr-337	2749	10	other	other	ADJ
ftr-337	2749	11	forms	form	NOUN
ftr-337	2749	12	of	of	ADP
ftr-337	2749	13	tax	tax	NOUN
ftr-337	2749	14	credit	credit	NOUN
ftr-337	2749	15	monetization	monetization	NOUN
ftr-337	2749	16	.	.	PUNCT
ftr-337	2750	1	however	however	ADV
ftr-337	2750	2	,	,	PUNCT
ftr-337	2750	3	in	in	ADP
ftr-337	2750	4	practice	practice	NOUN
ftr-337	2750	5	,	,	PUNCT
ftr-337	2750	6	the	the	DET
ftr-337	2750	7	use	use	NOUN
ftr-337	2750	8	of	of	ADP
ftr-337	2750	9	refundable	refundable	ADJ
ftr-337	2750	10	credits	credit	NOUN
ftr-337	2750	11	may	may	AUX
ftr-337	2750	12	not	not	PART
ftr-337	2750	13	attract	attract	VERB
ftr-337	2750	14	the	the	DET
ftr-337	2750	15	wider	wide	ADJ
ftr-337	2750	16	base	base	NOUN
ftr-337	2750	17	of	of	ADP
ftr-337	2750	18	financial	financial	ADJ
ftr-337	2750	19	support	support	NOUN
ftr-337	2750	20	for	for	ADP
ftr-337	2750	21	certain	certain	ADJ
ftr-337	2750	22	projects	project	NOUN
ftr-337	2750	23	that	that	PRON
ftr-337	2750	24	an	an	DET
ftr-337	2750	25	“	"	PUNCT
ftr-337	2750	26	investable	investable	ADJ
ftr-337	2750	27	”	"	PUNCT
ftr-337	2750	28	credit	credit	NOUN
ftr-337	2750	29	would	would	AUX
ftr-337	2750	30	.	.	PUNCT
ftr-337	2751	1	422	422	NUM
ftr-337	2751	2	a	a	DET
ftr-337	2751	3	study	study	NOUN
ftr-337	2751	4	by	by	ADP
ftr-337	2751	5	desai	desai	PROPN
ftr-337	2751	6	,	,	PUNCT
ftr-337	2751	7	dharmapala	dharmapala	NOUN
ftr-337	2751	8	,	,	PUNCT
ftr-337	2751	9	and	and	CCONJ
ftr-337	2751	10	singhal	singhal	PROPN
ftr-337	2751	11	found	find	VERB
ftr-337	2751	12	that	that	SCONJ
ftr-337	2751	13	the	the	DET
ftr-337	2751	14	lihtc	lihtc	NOUN
ftr-337	2751	15	was	be	AUX
ftr-337	2751	16	successful	successful	ADJ
ftr-337	2751	17	in	in	ADP
ftr-337	2751	18	attracting	attract	VERB
ftr-337	2751	19	largely	largely	ADV
ftr-337	2751	20	non	non	ADJ
ftr-337	2751	21	-	-	ADJ
ftr-337	2751	22	real	real	ADJ
ftr-337	2751	23	estate	estate	NOUN
ftr-337	2751	24	investors	investor	NOUN
ftr-337	2751	25	to	to	PART
ftr-337	2751	26	invest	invest	VERB
ftr-337	2751	27	in	in	ADP
ftr-337	2751	28	lowincome	lowincome	NOUN
ftr-337	2751	29	housing	housing	NOUN
ftr-337	2751	30	projects	project	NOUN
ftr-337	2751	31	.	.	PUNCT
ftr-337	2752	1	423	423	NUM
ftr-337	2752	2	this	this	PRON
ftr-337	2752	3	correlates	correlate	VERB
ftr-337	2752	4	to	to	ADP
ftr-337	2752	5	the	the	DET
ftr-337	2752	6	fact	fact	NOUN
ftr-337	2752	7	that	that	SCONJ
ftr-337	2752	8	lihtc	lihtc	ADJ
ftr-337	2752	9	investors	investor	NOUN
ftr-337	2752	10	are	be	AUX
ftr-337	2752	11	investing	invest	VERB
ftr-337	2752	12	for	for	ADP
ftr-337	2752	13	the	the	DET
ftr-337	2752	14	credit	credit	NOUN
ftr-337	2752	15	;	;	PUNCT
ftr-337	2752	16	fundamentally	fundamentally	ADV
ftr-337	2752	17	,	,	PUNCT
ftr-337	2752	18	these	these	DET
ftr-337	2752	19	investors	investor	NOUN
ftr-337	2752	20	are	be	AUX
ftr-337	2752	21	not	not	PART
ftr-337	2752	22	making	make	VERB
ftr-337	2752	23	an	an	DET
ftr-337	2752	24	economic	economic	ADJ
ftr-337	2752	25	bet	bet	NOUN
ftr-337	2752	26	on	on	ADP
ftr-337	2752	27	real	real	ADJ
ftr-337	2752	28	estate	estate	NOUN
ftr-337	2752	29	.	.	PUNCT
ftr-337	2753	1	the	the	DET
ftr-337	2753	2	tax	tax	NOUN
ftr-337	2753	3	benefits	benefit	NOUN
ftr-337	2753	4	of	of	ADP
ftr-337	2753	5	the	the	DET
ftr-337	2753	6	investment	investment	NOUN
ftr-337	2753	7	are	be	AUX
ftr-337	2753	8	“	"	PUNCT
ftr-337	2753	9	unbundled	unbundled	ADJ
ftr-337	2753	10	”	"	PUNCT
ftr-337	2753	11	which	which	PRON
ftr-337	2753	12	,	,	PUNCT
ftr-337	2753	13	in	in	ADP
ftr-337	2753	14	turn	turn	NOUN
ftr-337	2753	15	,	,	PUNCT
ftr-337	2753	16	“	"	PUNCT
ftr-337	2753	17	undoes	undo	VERB
ftr-337	2753	18	the	the	DET
ftr-337	2753	19	bias	bias	NOUN
ftr-337	2753	20	toward	toward	ADP
ftr-337	2753	21	providers	provider	NOUN
ftr-337	2753	22	with	with	ADP
ftr-337	2753	23	taxable	taxable	ADJ
ftr-337	2753	24	income	income	NOUN
ftr-337	2753	25	”	"	PUNCT
ftr-337	2753	26	otherwise	otherwise	ADV
ftr-337	2753	27	inherent	inherent	ADJ
ftr-337	2753	28	in	in	ADP
ftr-337	2753	29	tax	tax	NOUN
ftr-337	2753	30	-	-	PUNCT
ftr-337	2753	31	based	base	VERB
ftr-337	2753	32	subsidies	subsidy	NOUN
ftr-337	2753	33	.	.	PUNCT
ftr-337	2754	1	424	424	NUM
ftr-337	2754	2	the	the	DET
ftr-337	2754	3	desai	desai	PROPN
ftr-337	2754	4	,	,	PUNCT
ftr-337	2754	5	dharmapala	dharmapala	NOUN
ftr-337	2754	6	,	,	PUNCT
ftr-337	2754	7	and	and	CCONJ
ftr-337	2754	8	singhal	singhal	PROPN
ftr-337	2754	9	study	study	NOUN
ftr-337	2754	10	notes	note	VERB
ftr-337	2754	11	“	"	PUNCT
ftr-337	2754	12	comparable	comparable	ADJ
ftr-337	2754	13	devices	device	NOUN
ftr-337	2754	14	”	"	PUNCT
ftr-337	2754	15	to	to	PART
ftr-337	2754	16	neutralize	neutralize	VERB
ftr-337	2754	17	this	this	DET
ftr-337	2754	18	bias	bias	NOUN
ftr-337	2754	19	:	:	PUNCT
ftr-337	2754	20	refundable	refundable	ADJ
ftr-337	2754	21	credits	credit	NOUN
ftr-337	2754	22	and	and	CCONJ
ftr-337	2754	23	“	"	PUNCT
ftr-337	2754	24	an	an	DET
ftr-337	2754	25	untrammeled	untrammeled	ADJ
ftr-337	2754	26	leasing	leasing	NOUN
ftr-337	2754	27	market	market	NOUN
ftr-337	2754	28	”	"	PUNCT
ftr-337	2754	29	(	(	PUNCT
ftr-337	2754	30	presumably	presumably	ADV
ftr-337	2754	31	a	a	DET
ftr-337	2754	32	reference	reference	NOUN
ftr-337	2754	33	to	to	ADP
ftr-337	2754	34	the	the	DET
ftr-337	2754	35	safe	safe	ADJ
ftr-337	2754	36	-	-	PUNCT
ftr-337	2754	37	harbor	harbor	NOUN
ftr-337	2754	38	leasing	leasing	NOUN
ftr-337	2754	39	rules	rule	NOUN
ftr-337	2754	40	)	)	PUNCT
ftr-337	2754	41	.	.	PUNCT
ftr-337	2755	1	425	425	NUM
ftr-337	2755	2	as	as	SCONJ
ftr-337	2755	3	noted	note	VERB
ftr-337	2755	4	in	in	ADP
ftr-337	2755	5	the	the	DET
ftr-337	2755	6	preceding	precede	VERB
ftr-337	2755	7	discussion	discussion	NOUN
ftr-337	2755	8	,	,	PUNCT
ftr-337	2755	9	the	the	DET
ftr-337	2755	10	adoption	adoption	NOUN
ftr-337	2755	11	of	of	ADP
ftr-337	2755	12	the	the	DET
ftr-337	2755	13	safe	safe	ADJ
ftr-337	2755	14	-	-	PUNCT
ftr-337	2755	15	harbor	harbor	NOUN
ftr-337	2755	16	leasing	leasing	NOUN
ftr-337	2755	17	rules	rule	NOUN
ftr-337	2755	18	under	under	ADP
ftr-337	2755	19	erta	erta	NOUN
ftr-337	2755	20	was	be	AUX
ftr-337	2755	21	preceded	precede	VERB
ftr-337	2755	22	by	by	ADP
ftr-337	2755	23	a	a	DET
ftr-337	2755	24	period	period	NOUN
ftr-337	2755	25	of	of	ADP
ftr-337	2755	26	analysis	analysis	NOUN
ftr-337	2755	27	and	and	CCONJ
ftr-337	2755	28	evaluation	evaluation	NOUN
ftr-337	2755	29	of	of	ADP
ftr-337	2755	30	a	a	DET
ftr-337	2755	31	number	number	NOUN
ftr-337	2755	32	of	of	ADP
ftr-337	2755	33	alternative	alternative	ADJ
ftr-337	2755	34	options	option	NOUN
ftr-337	2755	35	,	,	PUNCT
ftr-337	2755	36	including	include	VERB
ftr-337	2755	37	not	not	PART
ftr-337	2755	38	only	only	ADV
ftr-337	2755	39	a	a	DET
ftr-337	2755	40	420	420	NUM
ftr-337	2755	41	.	.	PUNCT
ftr-337	2756	1	one	one	PRON
ftr-337	2756	2	can	can	AUX
ftr-337	2756	3	question	question	VERB
ftr-337	2756	4	the	the	DET
ftr-337	2756	5	need	need	NOUN
ftr-337	2756	6	for	for	ADP
ftr-337	2756	7	and	and	CCONJ
ftr-337	2756	8	basic	basic	ADJ
ftr-337	2756	9	value	value	NOUN
ftr-337	2756	10	of	of	ADP
ftr-337	2756	11	these	these	DET
ftr-337	2756	12	subsidies	subsidy	NOUN
ftr-337	2756	13	,	,	PUNCT
ftr-337	2756	14	but	but	CCONJ
ftr-337	2756	15	that	that	PRON
ftr-337	2756	16	is	be	AUX
ftr-337	2756	17	a	a	DET
ftr-337	2756	18	subject	subject	NOUN
ftr-337	2756	19	for	for	ADP
ftr-337	2756	20	a	a	DET
ftr-337	2756	21	different	different	ADJ
ftr-337	2756	22	article	article	NOUN
ftr-337	2756	23	.	.	PUNCT
ftr-337	2757	1	421	421	NUM
ftr-337	2757	2	.	.	PUNCT
ftr-337	2758	1	see	see	VERB
ftr-337	2758	2	supra	supra	PROPN
ftr-337	2758	3	note	note	PROPN
ftr-337	2758	4	151	151	NUM
ftr-337	2758	5	and	and	CCONJ
ftr-337	2758	6	accompanying	accompany	VERB
ftr-337	2758	7	text	text	NOUN
ftr-337	2758	8	.	.	PUNCT
ftr-337	2759	1	422	422	NUM
ftr-337	2759	2	.	.	PUNCT
ftr-337	2760	1	see	see	VERB
ftr-337	2760	2	,	,	PUNCT
ftr-337	2760	3	e.g.	e.g.	ADV
ftr-337	2760	4	,	,	PUNCT
ftr-337	2760	5	supra	supra	ADJ
ftr-337	2760	6	note	note	NOUN
ftr-337	2760	7	150–58	150–58	NOUN
ftr-337	2760	8	and	and	CCONJ
ftr-337	2760	9	accompanying	accompany	VERB
ftr-337	2760	10	text	text	NOUN
ftr-337	2760	11	.	.	PUNCT
ftr-337	2761	1	423	423	X
ftr-337	2761	2	.	.	PUNCT
ftr-337	2761	3	desia	desia	PROPN
ftr-337	2761	4	et	et	PROPN
ftr-337	2761	5	al	al	PROPN
ftr-337	2761	6	.	.	PROPN
ftr-337	2761	7	,	,	PUNCT
ftr-337	2761	8	investable	investable	ADJ
ftr-337	2761	9	tax	tax	NOUN
ftr-337	2761	10	credits	credit	NOUN
ftr-337	2761	11	,	,	PUNCT
ftr-337	2761	12	supra	supra	PROPN
ftr-337	2761	13	note	note	NOUN
ftr-337	2761	14	132	132	NUM
ftr-337	2761	15	.	.	NUM
ftr-337	2761	16	424	424	NUM
ftr-337	2761	17	.	.	PUNCT
ftr-337	2762	1	see	see	VERB
ftr-337	2762	2	supra	supra	PROPN
ftr-337	2762	3	note	note	PROPN
ftr-337	2762	4	152	152	NUM
ftr-337	2762	5	and	and	CCONJ
ftr-337	2762	6	accompanying	accompany	VERB
ftr-337	2762	7	text	text	NOUN
ftr-337	2762	8	.	.	PUNCT
ftr-337	2763	1	425	425	X
ftr-337	2763	2	.	.	PUNCT
ftr-337	2764	1	see	see	VERB
ftr-337	2764	2	supra	supra	PROPN
ftr-337	2764	3	note	note	PROPN
ftr-337	2764	4	156	156	NUM
ftr-337	2764	5	and	and	CCONJ
ftr-337	2764	6	accompanying	accompany	VERB
ftr-337	2764	7	text	text	NOUN
ftr-337	2764	8	.	.	PUNCT
ftr-337	2765	1	2012	2012	NUM
ftr-337	2765	2	]	]	PUNCT
ftr-337	2765	3	monetization	monetization	NOUN
ftr-337	2765	4	of	of	ADP
ftr-337	2765	5	business	business	NOUN
ftr-337	2765	6	tax	tax	NOUN
ftr-337	2765	7	credits	credit	NOUN
ftr-337	2765	8	745	745	NUM
ftr-337	2765	9	refundable	refundable	ADJ
ftr-337	2765	10	investment	investment	NOUN
ftr-337	2765	11	tax	tax	NOUN
ftr-337	2765	12	credit	credit	NOUN
ftr-337	2765	13	but	but	CCONJ
ftr-337	2765	14	also	also	ADV
ftr-337	2765	15	a	a	DET
ftr-337	2765	16	“	"	PUNCT
ftr-337	2765	17	pure	pure	ADJ
ftr-337	2765	18	sale	sale	NOUN
ftr-337	2765	19	of	of	ADP
ftr-337	2765	20	the	the	DET
ftr-337	2765	21	benefits	benefit	NOUN
ftr-337	2765	22	.	.	PUNCT
ftr-337	2765	23	”	"	PUNCT
ftr-337	2766	1	426	426	NUM
ftr-337	2766	2	the	the	DET
ftr-337	2766	3	choice	choice	NOUN
ftr-337	2766	4	of	of	ADP
ftr-337	2766	5	a	a	DET
ftr-337	2766	6	“	"	PUNCT
ftr-337	2766	7	safe	safe	ADJ
ftr-337	2766	8	harbor	harbor	NOUN
ftr-337	2766	9	guarantee	guarantee	NOUN
ftr-337	2766	10	of	of	ADP
ftr-337	2766	11	lease	lease	NOUN
ftr-337	2766	12	treatment	treatment	NOUN
ftr-337	2766	13	”	"	PUNCT
ftr-337	2766	14	seemed	seem	VERB
ftr-337	2766	15	to	to	PART
ftr-337	2766	16	reflect	reflect	VERB
ftr-337	2766	17	both	both	DET
ftr-337	2766	18	a	a	DET
ftr-337	2766	19	concern	concern	NOUN
ftr-337	2766	20	,	,	PUNCT
ftr-337	2766	21	on	on	ADP
ftr-337	2766	22	the	the	DET
ftr-337	2766	23	one	one	NUM
ftr-337	2766	24	hand	hand	NOUN
ftr-337	2766	25	,	,	PUNCT
ftr-337	2766	26	to	to	PART
ftr-337	2766	27	come	come	VERB
ftr-337	2766	28	up	up	ADP
ftr-337	2766	29	with	with	ADP
ftr-337	2766	30	a	a	DET
ftr-337	2766	31	regime	regime	NOUN
ftr-337	2766	32	that	that	PRON
ftr-337	2766	33	addressed	address	VERB
ftr-337	2766	34	the	the	DET
ftr-337	2766	35	acrs	acr	NOUN
ftr-337	2766	36	benefit	benefit	NOUN
ftr-337	2766	37	as	as	ADV
ftr-337	2766	38	well	well	ADV
ftr-337	2766	39	as	as	ADP
ftr-337	2766	40	the	the	DET
ftr-337	2766	41	investment	investment	NOUN
ftr-337	2766	42	tax	tax	NOUN
ftr-337	2766	43	credit	credit	NOUN
ftr-337	2766	44	and	and	CCONJ
ftr-337	2766	45	a	a	DET
ftr-337	2766	46	desire	desire	NOUN
ftr-337	2766	47	,	,	PUNCT
ftr-337	2766	48	on	on	ADP
ftr-337	2766	49	the	the	DET
ftr-337	2766	50	other	other	ADJ
ftr-337	2766	51	hand	hand	NOUN
ftr-337	2766	52	,	,	PUNCT
ftr-337	2766	53	to	to	PART
ftr-337	2766	54	require	require	VERB
ftr-337	2766	55	the	the	DET
ftr-337	2766	56	(	(	PUNCT
ftr-337	2766	57	nominal	nominal	ADJ
ftr-337	2766	58	)	)	PUNCT
ftr-337	2766	59	lessor	lessor	NOUN
ftr-337	2766	60	to	to	PART
ftr-337	2766	61	“	"	PUNCT
ftr-337	2766	62	pick	pick	VERB
ftr-337	2766	63	up	up	ADP
ftr-337	2766	64	an	an	DET
ftr-337	2766	65	income	income	NOUN
ftr-337	2766	66	stream	stream	NOUN
ftr-337	2766	67	from	from	ADP
ftr-337	2766	68	the	the	DET
ftr-337	2766	69	transaction	transaction	NOUN
ftr-337	2766	70	in	in	ADP
ftr-337	2766	71	the	the	DET
ftr-337	2766	72	form	form	NOUN
ftr-337	2766	73	of	of	ADP
ftr-337	2766	74	rent	rent	NOUN
ftr-337	2766	75	payments	payment	NOUN
ftr-337	2766	76	.	.	PUNCT
ftr-337	2766	77	”	"	PUNCT
ftr-337	2767	1	427	427	NUM
ftr-337	2767	2	the	the	DET
ftr-337	2767	3	resulting	result	VERB
ftr-337	2767	4	construct	construct	NOUN
ftr-337	2767	5	was	be	AUX
ftr-337	2767	6	not	not	PART
ftr-337	2767	7	uncomplicated	uncomplicated	ADJ
ftr-337	2767	8	.	.	PUNCT
ftr-337	2768	1	there	there	PRON
ftr-337	2768	2	are	be	VERB
ftr-337	2768	3	numerous	numerous	ADJ
ftr-337	2768	4	examples	example	NOUN
ftr-337	2768	5	of	of	ADP
ftr-337	2768	6	transferable	transferable	ADJ
ftr-337	2768	7	state	state	NOUN
ftr-337	2768	8	tax	tax	NOUN
ftr-337	2768	9	credits	credit	NOUN
ftr-337	2768	10	,	,	PUNCT
ftr-337	2768	11	involving	involve	VERB
ftr-337	2768	12	varying	vary	VERB
ftr-337	2768	13	types	type	NOUN
ftr-337	2768	14	and	and	CCONJ
ftr-337	2768	15	degrees	degree	NOUN
ftr-337	2768	16	of	of	ADP
ftr-337	2768	17	protection	protection	NOUN
ftr-337	2768	18	against	against	ADP
ftr-337	2768	19	the	the	DET
ftr-337	2768	20	risk	risk	NOUN
ftr-337	2768	21	of	of	ADP
ftr-337	2768	22	“	"	PUNCT
ftr-337	2768	23	fraud	fraud	NOUN
ftr-337	2768	24	and	and	CCONJ
ftr-337	2768	25	abuse	abuse	NOUN
ftr-337	2768	26	.	.	PUNCT
ftr-337	2768	27	”	"	PUNCT
ftr-337	2769	1	among	among	ADP
ftr-337	2769	2	other	other	ADJ
ftr-337	2769	3	things	thing	NOUN
ftr-337	2769	4	,	,	PUNCT
ftr-337	2769	5	a	a	DET
ftr-337	2769	6	well	well	ADV
ftr-337	2769	7	-	-	PUNCT
ftr-337	2769	8	designed	design	VERB
ftr-337	2769	9	system	system	NOUN
ftr-337	2769	10	presumably	presumably	ADV
ftr-337	2769	11	would	would	AUX
ftr-337	2769	12	seek	seek	VERB
ftr-337	2769	13	to	to	PART
ftr-337	2769	14	ensure	ensure	VERB
ftr-337	2769	15	that	that	SCONJ
ftr-337	2769	16	as	as	ADP
ftr-337	2769	17	between	between	ADP
ftr-337	2769	18	the	the	DET
ftr-337	2769	19	transferor	transferor	NOUN
ftr-337	2769	20	and	and	CCONJ
ftr-337	2769	21	transferee	transferee	NOUN
ftr-337	2769	22	(	(	PUNCT
ftr-337	2769	23	or	or	CCONJ
ftr-337	2769	24	as	as	ADP
ftr-337	2769	25	among	among	ADP
ftr-337	2769	26	the	the	DET
ftr-337	2769	27	partners	partner	NOUN
ftr-337	2769	28	and	and	CCONJ
ftr-337	2769	29	the	the	DET
ftr-337	2769	30	partnership	partnership	NOUN
ftr-337	2769	31	,	,	PUNCT
ftr-337	2769	32	in	in	ADP
ftr-337	2769	33	the	the	DET
ftr-337	2769	34	case	case	NOUN
ftr-337	2769	35	of	of	ADP
ftr-337	2769	36	a	a	DET
ftr-337	2769	37	“	"	PUNCT
ftr-337	2769	38	flexible	flexible	ADJ
ftr-337	2769	39	”	"	PUNCT
ftr-337	2769	40	allocation	allocation	NOUN
ftr-337	2769	41	scheme	scheme	NOUN
ftr-337	2769	42	)	)	PUNCT
ftr-337	2769	43	one	one	NOUN
ftr-337	2769	44	can	can	AUX
ftr-337	2769	45	discover	discover	VERB
ftr-337	2769	46	the	the	DET
ftr-337	2769	47	requisite	requisite	ADJ
ftr-337	2769	48	“	"	PUNCT
ftr-337	2769	49	bundle	bundle	NOUN
ftr-337	2769	50	of	of	ADP
ftr-337	2769	51	sticks	stick	NOUN
ftr-337	2769	52	”	"	PUNCT
ftr-337	2769	53	of	of	ADP
ftr-337	2769	54	ownership	ownership	NOUN
ftr-337	2769	55	.	.	PUNCT
ftr-337	2770	1	that	that	PRON
ftr-337	2770	2	is	is	ADV
ftr-337	2770	3	,	,	PUNCT
ftr-337	2770	4	a	a	DET
ftr-337	2770	5	third	third	ADJ
ftr-337	2770	6	party	party	NOUN
ftr-337	2770	7	should	should	AUX
ftr-337	2770	8	not	not	PART
ftr-337	2770	9	have	have	VERB
ftr-337	2770	10	a	a	DET
ftr-337	2770	11	superior	superior	ADJ
ftr-337	2770	12	claim	claim	NOUN
ftr-337	2770	13	to	to	ADP
ftr-337	2770	14	substantive	substantive	ADJ
ftr-337	2770	15	ownership	ownership	NOUN
ftr-337	2770	16	.	.	PUNCT
ftr-337	2771	1	428	428	NUM
ftr-337	2771	2	which	which	PRON
ftr-337	2771	3	among	among	ADP
ftr-337	2771	4	these	these	DET
ftr-337	2771	5	various	various	ADJ
ftr-337	2771	6	options	option	NOUN
ftr-337	2771	7	or	or	CCONJ
ftr-337	2771	8	others	other	NOUN
ftr-337	2771	9	warrants	warrant	NOUN
ftr-337	2771	10	consideration	consideration	NOUN
ftr-337	2771	11	,	,	PUNCT
ftr-337	2771	12	if	if	SCONJ
ftr-337	2771	13	any	any	PRON
ftr-337	2771	14	,	,	PUNCT
ftr-337	2771	15	depends	depend	VERB
ftr-337	2771	16	on	on	ADP
ftr-337	2771	17	one	one	NUM
ftr-337	2771	18	’s	’s	PART
ftr-337	2771	19	frame	frame	NOUN
ftr-337	2771	20	of	of	ADP
ftr-337	2771	21	reference	reference	NOUN
ftr-337	2771	22	.	.	PUNCT
ftr-337	2772	1	if	if	SCONJ
ftr-337	2772	2	the	the	DET
ftr-337	2772	3	judgment	judgment	NOUN
ftr-337	2772	4	is	be	AUX
ftr-337	2772	5	that	that	SCONJ
ftr-337	2772	6	all	all	DET
ftr-337	2772	7	tax	tax	NOUN
ftr-337	2772	8	expenditures	expenditure	NOUN
ftr-337	2772	9	should	should	AUX
ftr-337	2772	10	go	go	VERB
ftr-337	2772	11	,	,	PUNCT
ftr-337	2772	12	the	the	DET
ftr-337	2772	13	question	question	NOUN
ftr-337	2772	14	is	be	AUX
ftr-337	2772	15	moot	moot	ADJ
ftr-337	2772	16	.	.	PUNCT
ftr-337	2773	1	however	however	ADV
ftr-337	2773	2	,	,	PUNCT
ftr-337	2773	3	if	if	SCONJ
ftr-337	2773	4	the	the	DET
ftr-337	2773	5	judgment	judgment	NOUN
ftr-337	2773	6	is	be	AUX
ftr-337	2773	7	that	that	SCONJ
ftr-337	2773	8	some	some	DET
ftr-337	2773	9	tax	tax	NOUN
ftr-337	2773	10	expenditures	expenditure	NOUN
ftr-337	2773	11	should	should	AUX
ftr-337	2773	12	stay	stay	VERB
ftr-337	2773	13	,	,	PUNCT
ftr-337	2773	14	given	give	VERB
ftr-337	2773	15	the	the	DET
ftr-337	2773	16	budgetary	budgetary	ADJ
ftr-337	2773	17	crisis	crisis	NOUN
ftr-337	2773	18	facing	face	VERB
ftr-337	2773	19	the	the	DET
ftr-337	2773	20	united	united	PROPN
ftr-337	2773	21	states	states	PROPN
ftr-337	2773	22	,	,	PUNCT
ftr-337	2773	23	as	as	ADP
ftr-337	2773	24	a	a	DET
ftr-337	2773	25	starting	starting	NOUN
ftr-337	2773	26	point	point	NOUN
ftr-337	2773	27	the	the	DET
ftr-337	2773	28	articulation	articulation	NOUN
ftr-337	2773	29	of	of	ADP
ftr-337	2773	30	the	the	DET
ftr-337	2773	31	underlying	underlie	VERB
ftr-337	2773	32	goals	goal	NOUN
ftr-337	2773	33	and	and	CCONJ
ftr-337	2773	34	intended	intend	VERB
ftr-337	2773	35	beneficiaries	beneficiary	NOUN
ftr-337	2773	36	of	of	ADP
ftr-337	2773	37	current	current	ADJ
ftr-337	2773	38	tax	tax	NOUN
ftr-337	2773	39	-	-	PUNCT
ftr-337	2773	40	based	base	VERB
ftr-337	2773	41	subsidies	subsidy	NOUN
ftr-337	2773	42	should	should	AUX
ftr-337	2773	43	be	be	AUX
ftr-337	2773	44	sharpened	sharpen	VERB
ftr-337	2773	45	and	and	CCONJ
ftr-337	2773	46	our	our	PRON
ftr-337	2773	47	existing	exist	VERB
ftr-337	2773	48	“	"	PUNCT
ftr-337	2773	49	delivery	delivery	NOUN
ftr-337	2773	50	mechanisms	mechanism	NOUN
ftr-337	2773	51	”	"	PUNCT
ftr-337	2773	52	closely	closely	ADV
ftr-337	2773	53	examined	examine	VERB
ftr-337	2773	54	and	and	CCONJ
ftr-337	2773	55	possibly	possibly	ADV
ftr-337	2773	56	overhauled	overhaul	VERB
ftr-337	2773	57	.	.	PUNCT
ftr-337	2774	1	426	426	X
ftr-337	2774	2	.	.	X
ftr-337	2775	1	see	see	VERB
ftr-337	2775	2	supra	supra	PROPN
ftr-337	2775	3	note	note	PROPN
ftr-337	2775	4	105	105	NUM
ftr-337	2775	5	and	and	CCONJ
ftr-337	2775	6	accompanying	accompany	VERB
ftr-337	2775	7	text	text	NOUN
ftr-337	2775	8	.	.	PUNCT
ftr-337	2776	1	427	427	NUM
ftr-337	2776	2	.	.	PUNCT
ftr-337	2777	1	see	see	VERB
ftr-337	2777	2	supra	supra	PROPN
ftr-337	2777	3	note	note	PROPN
ftr-337	2777	4	105	105	NUM
ftr-337	2777	5	and	and	CCONJ
ftr-337	2777	6	accompanying	accompany	VERB
ftr-337	2777	7	text	text	NOUN
ftr-337	2777	8	.	.	PUNCT
ftr-337	2778	1	on	on	ADP
ftr-337	2778	2	the	the	DET
ftr-337	2778	3	question	question	NOUN
ftr-337	2778	4	of	of	ADP
ftr-337	2778	5	macrs	macrs	NOUN
ftr-337	2778	6	depreciation	depreciation	NOUN
ftr-337	2778	7	deductions	deduction	NOUN
ftr-337	2778	8	for	for	ADP
ftr-337	2778	9	subsidized	subsidized	ADJ
ftr-337	2778	10	projects	project	NOUN
ftr-337	2778	11	,	,	PUNCT
ftr-337	2778	12	it	it	PRON
ftr-337	2778	13	seems	seem	VERB
ftr-337	2778	14	that	that	SCONJ
ftr-337	2778	15	a	a	DET
ftr-337	2778	16	program	program	NOUN
ftr-337	2778	17	of	of	ADP
ftr-337	2778	18	transferable	transferable	ADJ
ftr-337	2778	19	tax	tax	NOUN
ftr-337	2778	20	credits	credit	NOUN
ftr-337	2778	21	,	,	PUNCT
ftr-337	2778	22	without	without	ADP
ftr-337	2778	23	more	more	ADJ
ftr-337	2778	24	,	,	PUNCT
ftr-337	2778	25	would	would	AUX
ftr-337	2778	26	not	not	PART
ftr-337	2778	27	do	do	VERB
ftr-337	2778	28	anything	anything	PRON
ftr-337	2778	29	to	to	PART
ftr-337	2778	30	“	"	PUNCT
ftr-337	2778	31	relocate	relocate	VERB
ftr-337	2778	32	”	"	PUNCT
ftr-337	2778	33	the	the	DET
ftr-337	2778	34	deductions	deduction	NOUN
ftr-337	2778	35	.	.	PUNCT
ftr-337	2779	1	depreciation	depreciation	NOUN
ftr-337	2779	2	deductions	deduction	NOUN
ftr-337	2779	3	,	,	PUNCT
ftr-337	2779	4	of	of	ADP
ftr-337	2779	5	course	course	NOUN
ftr-337	2779	6	,	,	PUNCT
ftr-337	2779	7	have	have	VERB
ftr-337	2779	8	a	a	DET
ftr-337	2779	9	“	"	PUNCT
ftr-337	2779	10	structural	structural	ADJ
ftr-337	2779	11	”	"	PUNCT
ftr-337	2779	12	aspect	aspect	NOUN
ftr-337	2779	13	insofar	insofar	ADV
ftr-337	2779	14	as	as	ADP
ftr-337	2779	15	allowable	allowable	ADJ
ftr-337	2779	16	depreciation	depreciation	NOUN
ftr-337	2779	17	deductions	deduction	NOUN
ftr-337	2779	18	match	match	VERB
ftr-337	2779	19	economic	economic	ADJ
ftr-337	2779	20	depreciation	depreciation	NOUN
ftr-337	2779	21	.	.	PUNCT
ftr-337	2780	1	accelerated	accelerate	VERB
ftr-337	2780	2	depreciation	depreciation	NOUN
ftr-337	2780	3	deductions	deduction	NOUN
ftr-337	2780	4	,	,	PUNCT
ftr-337	2780	5	on	on	ADP
ftr-337	2780	6	the	the	DET
ftr-337	2780	7	other	other	ADJ
ftr-337	2780	8	hand	hand	NOUN
ftr-337	2780	9	,	,	PUNCT
ftr-337	2780	10	include	include	VERB
ftr-337	2780	11	a	a	DET
ftr-337	2780	12	“	"	PUNCT
ftr-337	2780	13	subsidy	subsidy	NOUN
ftr-337	2780	14	”	"	PUNCT
ftr-337	2780	15	component	component	NOUN
ftr-337	2780	16	.	.	PUNCT
ftr-337	2781	1	in	in	ADP
ftr-337	2781	2	theory	theory	NOUN
ftr-337	2781	3	,	,	PUNCT
ftr-337	2781	4	a	a	DET
ftr-337	2781	5	“	"	PUNCT
ftr-337	2781	6	purchaser	purchaser	NOUN
ftr-337	2781	7	”	"	PUNCT
ftr-337	2781	8	could	could	AUX
ftr-337	2781	9	be	be	AUX
ftr-337	2781	10	allowed	allow	VERB
ftr-337	2781	11	to	to	PART
ftr-337	2781	12	claim	claim	VERB
ftr-337	2781	13	accelerated	accelerate	VERB
ftr-337	2781	14	deductions	deduction	NOUN
ftr-337	2781	15	provided	provide	VERB
ftr-337	2781	16	the	the	DET
ftr-337	2781	17	purchaser	purchaser	NOUN
ftr-337	2781	18	recaptures	recapture	VERB
ftr-337	2781	19	them	they	PRON
ftr-337	2781	20	as	as	ADP
ftr-337	2781	21	the	the	DET
ftr-337	2781	22	owner	owner	NOUN
ftr-337	2781	23	of	of	ADP
ftr-337	2781	24	the	the	DET
ftr-337	2781	25	asset	asset	NOUN
ftr-337	2781	26	claims	claim	VERB
ftr-337	2781	27	depreciation	depreciation	NOUN
ftr-337	2781	28	over	over	ADP
ftr-337	2781	29	the	the	DET
ftr-337	2781	30	economic	economic	ADJ
ftr-337	2781	31	useful	useful	ADJ
ftr-337	2781	32	life	life	NOUN
ftr-337	2781	33	of	of	ADP
ftr-337	2781	34	the	the	DET
ftr-337	2781	35	asset	asset	NOUN
ftr-337	2781	36	.	.	PUNCT
ftr-337	2782	1	however	however	ADV
ftr-337	2782	2	,	,	PUNCT
ftr-337	2782	3	there	there	PRON
ftr-337	2782	4	does	do	AUX
ftr-337	2782	5	not	not	PART
ftr-337	2782	6	appear	appear	VERB
ftr-337	2782	7	to	to	PART
ftr-337	2782	8	be	be	AUX
ftr-337	2782	9	any	any	DET
ftr-337	2782	10	precedent	precedent	NOUN
ftr-337	2782	11	for	for	ADP
ftr-337	2782	12	such	such	DET
ftr-337	2782	13	an	an	DET
ftr-337	2782	14	approach	approach	NOUN
ftr-337	2782	15	;	;	PUNCT
ftr-337	2782	16	moreover	moreover	ADV
ftr-337	2782	17	,	,	PUNCT
ftr-337	2782	18	this	this	PRON
ftr-337	2782	19	might	might	AUX
ftr-337	2782	20	be	be	AUX
ftr-337	2782	21	viewed	view	VERB
ftr-337	2782	22	as	as	ADP
ftr-337	2782	23	taking	take	VERB
ftr-337	2782	24	the	the	DET
ftr-337	2782	25	subsidy	subsidy	NOUN
ftr-337	2782	26	argument	argument	NOUN
ftr-337	2782	27	too	too	ADV
ftr-337	2782	28	far	far	ADV
ftr-337	2782	29	.	.	PUNCT
ftr-337	2783	1	428	428	X
ftr-337	2783	2	.	.	PUNCT
ftr-337	2784	1	see	see	VERB
ftr-337	2784	2	supra	supra	PROPN
ftr-337	2784	3	note	note	PROPN
ftr-337	2784	4	94	94	NUM
ftr-337	2784	5	and	and	CCONJ
ftr-337	2784	6	accompanying	accompany	VERB
ftr-337	2784	7	text	text	NOUN
ftr-337	2784	8	.	.	PUNCT