id	sid	tid	token	lemma	pos
ftr-338	1	1	tcharity	tcharity	NOUN
ftr-338	1	2	really	really	ADV
ftr-338	1	3	does	do	AUX
ftr-338	1	4	begin	begin	VERB
ftr-338	1	5	at	at	ADP
ftr-338	1	6	home	home	NOUN
ftr-338	1	7	:	:	PUNCT
ftr-338	1	8	florida	florida	PROPN
ftr-338	1	9	tax	tax	PROPN
ftr-338	1	10	review	review	NOUN
ftr-338	1	11	volume	volume	NOUN
ftr-338	1	12	12	12	NUM
ftr-338	1	13	2012	2012	NUM
ftr-338	1	14	number	number	NOUN
ftr-338	1	15	10	10	NUM
ftr-338	1	16	827	827	NUM
ftr-338	1	17	trading	trade	VERB
ftr-338	1	18	one	one	NUM
ftr-338	1	19	danger	danger	NOUN
ftr-338	1	20	for	for	ADP
ftr-338	1	21	another	another	PRON
ftr-338	1	22	:	:	PUNCT
ftr-338	1	23	creating	create	VERB
ftr-338	1	24	u.s	u.s	PROPN
ftr-338	1	25	.	.	PROPN
ftr-338	1	26	tax	tax	NOUN
ftr-338	1	27	residency	residency	NOUN
ftr-338	1	28	while	while	SCONJ
ftr-338	1	29	fleeing	flee	VERB
ftr-338	1	30	violence	violence	NOUN
ftr-338	1	31	at	at	ADP
ftr-338	1	32	home	home	NOUN
ftr-338	1	33	by	by	ADP
ftr-338	1	34	mark	mark	PROPN
ftr-338	1	35	s.	s.	PROPN
ftr-338	1	36	hoose	hoose	PROPN
ftr-338	1	37	*	*	PROPN
ftr-338	2	1	abstract	abstract	ADJ
ftr-338	2	2	recent	recent	ADJ
ftr-338	2	3	levels	level	NOUN
ftr-338	2	4	of	of	ADP
ftr-338	2	5	violence	violence	NOUN
ftr-338	2	6	in	in	ADP
ftr-338	2	7	mexico	mexico	PROPN
ftr-338	2	8	have	have	AUX
ftr-338	2	9	caused	cause	VERB
ftr-338	2	10	certain	certain	ADJ
ftr-338	2	11	of	of	ADP
ftr-338	2	12	its	its	PRON
ftr-338	2	13	citizens	citizen	NOUN
ftr-338	2	14	who	who	PRON
ftr-338	2	15	do	do	AUX
ftr-338	2	16	not	not	PART
ftr-338	2	17	hold	hold	VERB
ftr-338	2	18	permanent	permanent	ADJ
ftr-338	2	19	u.s	u.s	PROPN
ftr-338	2	20	.	.	PROPN
ftr-338	2	21	residency	residency	NOUN
ftr-338	2	22	status	status	NOUN
ftr-338	2	23	(	(	PUNCT
ftr-338	2	24	and	and	CCONJ
ftr-338	2	25	who	who	PRON
ftr-338	2	26	may	may	AUX
ftr-338	2	27	not	not	PART
ftr-338	2	28	intend	intend	VERB
ftr-338	2	29	to	to	PART
ftr-338	2	30	reside	reside	VERB
ftr-338	2	31	in	in	ADP
ftr-338	2	32	the	the	DET
ftr-338	2	33	united	united	PROPN
ftr-338	2	34	states	states	PROPN
ftr-338	2	35	permanently	permanently	ADV
ftr-338	2	36	)	)	PUNCT
ftr-338	2	37	to	to	PART
ftr-338	2	38	spend	spend	VERB
ftr-338	2	39	more	more	ADJ
ftr-338	2	40	time	time	NOUN
ftr-338	2	41	in	in	ADP
ftr-338	2	42	the	the	DET
ftr-338	2	43	united	united	PROPN
ftr-338	2	44	states	states	PROPN
ftr-338	2	45	.	.	PUNCT
ftr-338	3	1	by	by	ADP
ftr-338	3	2	doing	do	VERB
ftr-338	3	3	so	so	ADV
ftr-338	3	4	,	,	PUNCT
ftr-338	3	5	these	these	DET
ftr-338	3	6	individuals	individual	NOUN
ftr-338	3	7	create	create	VERB
ftr-338	3	8	the	the	DET
ftr-338	3	9	risk	risk	NOUN
ftr-338	3	10	that	that	SCONJ
ftr-338	3	11	they	they	PRON
ftr-338	3	12	will	will	AUX
ftr-338	3	13	become	become	VERB
ftr-338	3	14	u.s	u.s	PROPN
ftr-338	3	15	.	.	PROPN
ftr-338	3	16	residents	resident	NOUN
ftr-338	3	17	for	for	ADP
ftr-338	3	18	u.s	u.s	PROPN
ftr-338	3	19	.	.	PROPN
ftr-338	3	20	tax	tax	NOUN
ftr-338	3	21	purposes	purpose	NOUN
ftr-338	3	22	,	,	PUNCT
ftr-338	3	23	thereby	thereby	ADV
ftr-338	3	24	subjecting	subject	VERB
ftr-338	3	25	their	their	PRON
ftr-338	3	26	income	income	NOUN
ftr-338	3	27	to	to	ADP
ftr-338	3	28	worldwide	worldwide	ADJ
ftr-338	3	29	taxation	taxation	NOUN
ftr-338	3	30	by	by	ADP
ftr-338	3	31	the	the	DET
ftr-338	3	32	united	united	PROPN
ftr-338	3	33	states	states	PROPN
ftr-338	3	34	(	(	PUNCT
ftr-338	3	35	as	as	ADV
ftr-338	3	36	well	well	ADV
ftr-338	3	37	as	as	ADP
ftr-338	3	38	creating	create	VERB
ftr-338	3	39	potential	potential	ADJ
ftr-338	3	40	u.s	u.s	PROPN
ftr-338	3	41	.	.	PROPN
ftr-338	3	42	estate	estate	NOUN
ftr-338	3	43	and	and	CCONJ
ftr-338	3	44	gift	gift	NOUN
ftr-338	3	45	tax	tax	NOUN
ftr-338	3	46	issues	issue	NOUN
ftr-338	3	47	)	)	PUNCT
ftr-338	3	48	.	.	PUNCT
ftr-338	4	1	this	this	DET
ftr-338	4	2	paper	paper	NOUN
ftr-338	4	3	explores	explore	VERB
ftr-338	4	4	whether	whether	SCONJ
ftr-338	4	5	there	there	PRON
ftr-338	4	6	is	be	VERB
ftr-338	4	7	relief	relief	NOUN
ftr-338	4	8	available	available	ADJ
ftr-338	4	9	to	to	ADP
ftr-338	4	10	such	such	ADJ
ftr-338	4	11	individuals	individual	NOUN
ftr-338	4	12	under	under	ADP
ftr-338	4	13	u.s	u.s	PROPN
ftr-338	4	14	.	.	PROPN
ftr-338	4	15	domestic	domestic	ADJ
ftr-338	4	16	law	law	NOUN
ftr-338	4	17	(	(	PUNCT
ftr-338	4	18	the	the	DET
ftr-338	4	19	“	"	PUNCT
ftr-338	4	20	substantial	substantial	ADJ
ftr-338	4	21	presence	presence	NOUN
ftr-338	4	22	”	"	PUNCT
ftr-338	4	23	test	test	NOUN
ftr-338	4	24	and	and	CCONJ
ftr-338	4	25	its	its	PRON
ftr-338	4	26	various	various	ADJ
ftr-338	4	27	exceptions	exception	NOUN
ftr-338	4	28	)	)	PUNCT
ftr-338	4	29	.	.	PUNCT
ftr-338	5	1	it	it	PRON
ftr-338	5	2	also	also	ADV
ftr-338	5	3	explores	explore	VERB
ftr-338	5	4	whether	whether	SCONJ
ftr-338	5	5	mexican	mexican	ADJ
ftr-338	5	6	nationals	national	NOUN
ftr-338	5	7	can	can	AUX
ftr-338	5	8	obtain	obtain	VERB
ftr-338	5	9	relief	relief	NOUN
ftr-338	5	10	from	from	ADP
ftr-338	5	11	u.s	u.s	PROPN
ftr-338	5	12	.	.	PROPN
ftr-338	5	13	residency	residency	NOUN
ftr-338	5	14	under	under	ADP
ftr-338	5	15	the	the	DET
ftr-338	5	16	terms	term	NOUN
ftr-338	5	17	of	of	ADP
ftr-338	5	18	the	the	DET
ftr-338	5	19	united	united	PROPN
ftr-338	5	20	states	states	PROPN
ftr-338	5	21	-	-	PUNCT
ftr-338	5	22	mexico	mexico	PROPN
ftr-338	5	23	income	income	NOUN
ftr-338	5	24	tax	tax	NOUN
ftr-338	5	25	treaty	treaty	NOUN
ftr-338	5	26	.	.	PUNCT
ftr-338	6	1	the	the	DET
ftr-338	6	2	paper	paper	NOUN
ftr-338	6	3	concludes	conclude	VERB
ftr-338	6	4	that	that	SCONJ
ftr-338	6	5	it	it	PRON
ftr-338	6	6	is	be	AUX
ftr-338	6	7	less	less	ADJ
ftr-338	6	8	than	than	ADP
ftr-338	6	9	clear	clear	ADJ
ftr-338	6	10	whether	whether	SCONJ
ftr-338	6	11	relief	relief	NOUN
ftr-338	6	12	is	be	AUX
ftr-338	6	13	available	available	ADJ
ftr-338	6	14	;	;	PUNCT
ftr-338	6	15	in	in	ADP
ftr-338	6	16	particular	particular	ADJ
ftr-338	6	17	,	,	PUNCT
ftr-338	6	18	it	it	PRON
ftr-338	6	19	is	be	AUX
ftr-338	6	20	not	not	PART
ftr-338	6	21	clear	clear	ADJ
ftr-338	6	22	whether	whether	SCONJ
ftr-338	6	23	the	the	DET
ftr-338	6	24	tax	tax	NOUN
ftr-338	6	25	authorities	authority	NOUN
ftr-338	6	26	or	or	CCONJ
ftr-338	6	27	the	the	DET
ftr-338	6	28	courts	court	NOUN
ftr-338	6	29	may	may	AUX
ftr-338	6	30	consider	consider	VERB
ftr-338	6	31	violence	violence	NOUN
ftr-338	6	32	in	in	ADP
ftr-338	6	33	the	the	DET
ftr-338	6	34	person	person	NOUN
ftr-338	6	35	’s	’s	PART
ftr-338	6	36	home	home	NOUN
ftr-338	6	37	country	country	NOUN
ftr-338	6	38	in	in	ADP
ftr-338	6	39	determining	determine	VERB
ftr-338	6	40	whether	whether	SCONJ
ftr-338	6	41	the	the	DET
ftr-338	6	42	individual	individual	NOUN
ftr-338	6	43	is	be	AUX
ftr-338	6	44	a	a	DET
ftr-338	6	45	u.s	u.s	PROPN
ftr-338	6	46	.	.	PROPN
ftr-338	6	47	tax	tax	NOUN
ftr-338	6	48	resident	resident	NOUN
ftr-338	6	49	.	.	PUNCT
ftr-338	7	1	the	the	DET
ftr-338	7	2	paper	paper	NOUN
ftr-338	7	3	then	then	ADV
ftr-338	7	4	goes	go	VERB
ftr-338	7	5	on	on	ADP
ftr-338	7	6	to	to	PART
ftr-338	7	7	propose	propose	VERB
ftr-338	7	8	various	various	ADJ
ftr-338	7	9	statutory	statutory	ADJ
ftr-338	7	10	changes	change	NOUN
ftr-338	7	11	to	to	ADP
ftr-338	7	12	the	the	DET
ftr-338	7	13	law	law	NOUN
ftr-338	7	14	to	to	PART
ftr-338	7	15	allow	allow	VERB
ftr-338	7	16	the	the	DET
ftr-338	7	17	tax	tax	NOUN
ftr-338	7	18	authorities	authority	NOUN
ftr-338	7	19	to	to	PART
ftr-338	7	20	provide	provide	VERB
ftr-338	7	21	relief	relief	NOUN
ftr-338	7	22	and	and	CCONJ
ftr-338	7	23	certainty	certainty	NOUN
ftr-338	7	24	on	on	ADP
ftr-338	7	25	the	the	DET
ftr-338	7	26	question	question	NOUN
ftr-338	7	27	of	of	ADP
ftr-338	7	28	u.s	u.s	PROPN
ftr-338	7	29	.	.	PROPN
ftr-338	7	30	tax	tax	NOUN
ftr-338	7	31	residency	residency	NOUN
ftr-338	7	32	to	to	ADP
ftr-338	7	33	individuals	individual	NOUN
ftr-338	7	34	who	who	PRON
ftr-338	7	35	are	be	AUX
ftr-338	7	36	present	present	ADJ
ftr-338	7	37	in	in	ADP
ftr-338	7	38	the	the	DET
ftr-338	7	39	united	united	PROPN
ftr-338	7	40	states	states	PROPN
ftr-338	7	41	merely	merely	ADV
ftr-338	7	42	to	to	PART
ftr-338	7	43	avoid	avoid	VERB
ftr-338	7	44	violence	violence	NOUN
ftr-338	7	45	at	at	ADP
ftr-338	7	46	home	home	NOUN
ftr-338	7	47	.	.	PUNCT
ftr-338	8	1	the	the	DET
ftr-338	8	2	paper	paper	NOUN
ftr-338	8	3	argues	argue	VERB
ftr-338	8	4	for	for	ADP
ftr-338	8	5	such	such	ADJ
ftr-338	8	6	relief	relief	NOUN
ftr-338	8	7	on	on	ADP
ftr-338	8	8	the	the	DET
ftr-338	8	9	basis	basis	NOUN
ftr-338	8	10	that	that	SCONJ
ftr-338	8	11	imposing	impose	VERB
ftr-338	8	12	worldwide	worldwide	ADV
ftr-338	8	13	u.s	u.s	PROPN
ftr-338	8	14	.	.	PROPN
ftr-338	8	15	taxation	taxation	NOUN
ftr-338	8	16	and	and	CCONJ
ftr-338	8	17	tax	tax	NOUN
ftr-338	8	18	reporting	reporting	NOUN
ftr-338	8	19	obligations	obligation	NOUN
ftr-338	8	20	on	on	ADP
ftr-338	8	21	mexican	mexican	ADJ
ftr-338	8	22	nationals	national	NOUN
ftr-338	8	23	present	present	ADJ
ftr-338	8	24	in	in	ADP
ftr-338	8	25	the	the	DET
ftr-338	8	26	united	united	PROPN
ftr-338	8	27	states	states	PROPN
ftr-338	8	28	merely	merely	ADV
ftr-338	8	29	to	to	PART
ftr-338	8	30	avoid	avoid	VERB
ftr-338	8	31	danger	danger	NOUN
ftr-338	8	32	at	at	ADP
ftr-338	8	33	home	home	NOUN
ftr-338	8	34	is	be	AUX
ftr-338	8	35	inequitable	inequitable	ADJ
ftr-338	8	36	given	give	VERB
ftr-338	8	37	the	the	DET
ftr-338	8	38	contributions	contribution	NOUN
ftr-338	8	39	of	of	ADP
ftr-338	8	40	u.s	u.s	PROPN
ftr-338	8	41	.	.	PROPN
ftr-338	8	42	policy	policy	NOUN
ftr-338	8	43	to	to	ADP
ftr-338	8	44	the	the	DET
ftr-338	8	45	violence	violence	NOUN
ftr-338	8	46	in	in	ADP
ftr-338	8	47	mexico	mexico	PROPN
ftr-338	8	48	.	.	PUNCT
ftr-338	9	1	i.	i.	PROPN
ftr-338	9	2	introduction	introduction	NOUN
ftr-338	9	3	.............................................................................	.............................................................................	PUNCT
ftr-338	9	4	829	829	NUM
ftr-338	9	5	ii	ii	NOUN
ftr-338	9	6	.	.	PUNCT
ftr-338	10	1	u.s	u.s	PROPN
ftr-338	10	2	.	.	PROPN
ftr-338	10	3	tax	tax	NOUN
ftr-338	10	4	residency	residency	NOUN
ftr-338	10	5	under	under	ADP
ftr-338	10	6	statutory	statutory	ADJ
ftr-338	10	7	law	law	NOUN
ftr-338	10	8	....................	....................	PUNCT
ftr-338	10	9	83131	83131	NUM
ftr-338	10	10	a.	a.	NOUN
ftr-338	10	11	consequences	consequence	NOUN
ftr-338	10	12	of	of	ADP
ftr-338	10	13	the	the	DET
ftr-338	10	14	u.s	u.s	PROPN
ftr-338	10	15	.	.	PROPN
ftr-338	10	16	residency	residency	NOUN
ftr-338	10	17	determination	determination	NOUN
ftr-338	10	18	.............	.............	PUNCT
ftr-338	10	19	8322	8322	NUM
ftr-338	10	20	1	1	NUM
ftr-338	10	21	.	.	PUNCT
ftr-338	10	22	consequences	consequence	NOUN
ftr-338	10	23	of	of	ADP
ftr-338	10	24	u.s	u.s	PROPN
ftr-338	10	25	.	.	PROPN
ftr-338	10	26	residency	residency	NOUN
ftr-338	10	27	...................................	...................................	PUNCT
ftr-338	11	1	8322	8322	NUM
ftr-338	11	2	2	2	NUM
ftr-338	11	3	.	.	PUNCT
ftr-338	11	4	consequences	consequence	NOUN
ftr-338	11	5	of	of	ADP
ftr-338	11	6	u.s	u.s	PROPN
ftr-338	11	7	.	.	PROPN
ftr-338	11	8	nonresidency	nonresidency	PROPN
ftr-338	11	9	.............................	.............................	PUNCT
ftr-338	12	1	8333	8333	NUM
ftr-338	12	2	*	*	PUNCT
ftr-338	12	3	assistant	assistant	NOUN
ftr-338	12	4	professor	professor	NOUN
ftr-338	12	5	of	of	ADP
ftr-338	12	6	law	law	NOUN
ftr-338	12	7	,	,	PUNCT
ftr-338	12	8	university	university	PROPN
ftr-338	12	9	of	of	ADP
ftr-338	12	10	san	san	PROPN
ftr-338	12	11	diego	diego	PROPN
ftr-338	12	12	school	school	PROPN
ftr-338	12	13	of	of	ADP
ftr-338	12	14	law	law	NOUN
ftr-338	12	15	.	.	PUNCT
ftr-338	13	1	the	the	DET
ftr-338	13	2	author	author	NOUN
ftr-338	13	3	would	would	AUX
ftr-338	13	4	like	like	VERB
ftr-338	13	5	to	to	PART
ftr-338	13	6	thank	thank	VERB
ftr-338	13	7	richard	richard	PROPN
ftr-338	13	8	doernberg	doernberg	PROPN
ftr-338	13	9	,	,	PUNCT
ftr-338	13	10	mike	mike	PROPN
ftr-338	13	11	difronzo	difronzo	NOUN
ftr-338	13	12	,	,	PUNCT
ftr-338	13	13	jorge	jorge	PROPN
ftr-338	13	14	vargas	vargas	PROPN
ftr-338	13	15	,	,	PUNCT
ftr-338	13	16	jordan	jordan	PROPN
ftr-338	13	17	barry	barry	PROPN
ftr-338	13	18	,	,	PUNCT
ftr-338	13	19	and	and	CCONJ
ftr-338	13	20	the	the	DET
ftr-338	13	21	participants	participant	NOUN
ftr-338	13	22	of	of	ADP
ftr-338	13	23	the	the	DET
ftr-338	13	24	usd	usd	NOUN
ftr-338	13	25	-	-	PUNCT
ftr-338	13	26	procopio	procopio	ADJ
ftr-338	13	27	international	international	ADJ
ftr-338	13	28	tax	tax	NOUN
ftr-338	13	29	conference	conference	NOUN
ftr-338	13	30	for	for	ADP
ftr-338	13	31	helpful	helpful	ADJ
ftr-338	13	32	input	input	NOUN
ftr-338	13	33	and	and	CCONJ
ftr-338	13	34	guidance	guidance	NOUN
ftr-338	13	35	.	.	PUNCT
ftr-338	14	1	any	any	DET
ftr-338	14	2	errors	error	NOUN
ftr-338	14	3	are	be	AUX
ftr-338	14	4	the	the	DET
ftr-338	14	5	sole	sole	ADJ
ftr-338	14	6	responsibility	responsibility	NOUN
ftr-338	14	7	of	of	ADP
ftr-338	14	8	the	the	DET
ftr-338	14	9	author	author	NOUN
ftr-338	14	10	.	.	PUNCT
ftr-338	15	1	828	828	NUM
ftr-338	15	2	florida	florida	PROPN
ftr-338	15	3	tax	tax	NOUN
ftr-338	15	4	review	review	NOUN
ftr-338	15	5	[	[	X
ftr-338	15	6	vol.12:10	vol.12:10	NOUN
ftr-338	15	7	3	3	NUM
ftr-338	15	8	.	.	PUNCT
ftr-338	16	1	the	the	DET
ftr-338	16	2	difference	difference	NOUN
ftr-338	16	3	between	between	ADP
ftr-338	16	4	residency	residency	NOUN
ftr-338	16	5	and	and	CCONJ
ftr-338	16	6	nonresidency	nonresidency	NOUN
ftr-338	16	7	.................................................................	.................................................................	PUNCT
ftr-338	16	8	8344	8344	NUM
ftr-338	16	9	b.	b.	PROPN
ftr-338	16	10	u.s	u.s	PROPN
ftr-338	16	11	.	.	PROPN
ftr-338	16	12	residency	residency	NOUN
ftr-338	16	13	under	under	ADP
ftr-338	16	14	the	the	DET
ftr-338	16	15	internal	internal	ADJ
ftr-338	16	16	revenue	revenue	NOUN
ftr-338	16	17	code	code	NOUN
ftr-338	16	18	................	................	PUNCT
ftr-338	16	19	8355	8355	NUM
ftr-338	16	20	1	1	NUM
ftr-338	16	21	.	.	PUNCT
ftr-338	17	1	the	the	DET
ftr-338	17	2	current	current	ADJ
ftr-338	17	3	law	law	NOUN
ftr-338	17	4	definition	definition	NOUN
ftr-338	17	5	..........................................	..........................................	PUNCT
ftr-338	17	6	8355	8355	NUM
ftr-338	17	7	2	2	NUM
ftr-338	17	8	.	.	PUNCT
ftr-338	18	1	some	some	DET
ftr-338	18	2	historical	historical	ADJ
ftr-338	18	3	background	background	NOUN
ftr-338	18	4	........................................	........................................	PUNCT
ftr-338	18	5	8366	8366	NUM
ftr-338	18	6	3	3	NUM
ftr-338	18	7	.	.	PUNCT
ftr-338	19	1	the	the	DET
ftr-338	19	2	war	war	NOUN
ftr-338	19	3	cases	case	NOUN
ftr-338	19	4	..............................................................	..............................................................	PUNCT
ftr-338	19	5	8377	8377	NUM
ftr-338	19	6	4	4	NUM
ftr-338	19	7	.	.	NOUN
ftr-338	19	8	1984	1984	NUM
ftr-338	19	9	–	–	PUNCT
ftr-338	19	10	the	the	DET
ftr-338	19	11	substantial	substantial	ADJ
ftr-338	19	12	presence	presence	NOUN
ftr-338	19	13	test	test	NOUN
ftr-338	19	14	...........................	...........................	PUNCT
ftr-338	19	15	8399	8399	NUM
ftr-338	19	16	c.	c.	NOUN
ftr-338	19	17	the	the	DET
ftr-338	19	18	substantial	substantial	ADJ
ftr-338	19	19	presence	presence	NOUN
ftr-338	19	20	test	test	NOUN
ftr-338	19	21	in	in	ADP
ftr-338	19	22	detail	detail	NOUN
ftr-338	19	23	..............................	..............................	PUNCT
ftr-338	19	24	84040	84040	NUM
ftr-338	19	25	1	1	NUM
ftr-338	19	26	.	.	PUNCT
ftr-338	20	1	the	the	DET
ftr-338	20	2	test	test	NOUN
ftr-338	20	3	.......................................................................	.......................................................................	PUNCT
ftr-338	21	1	84040	84040	NUM
ftr-338	21	2	a.	a.	NOUN
ftr-338	21	3	meaning	meaning	NOUN
ftr-338	21	4	of	of	ADP
ftr-338	21	5	“	"	PUNCT
ftr-338	21	6	present	present	ADJ
ftr-338	21	7	”	"	PUNCT
ftr-338	21	8	.........................................	.........................................	PUNCT
ftr-338	21	9	84141	84141	NUM
ftr-338	21	10	b.	b.	NOUN
ftr-338	21	11	exception	exception	NOUN
ftr-338	21	12	for	for	ADP
ftr-338	21	13	certain	certain	ADJ
ftr-338	21	14	days	day	NOUN
ftr-338	21	15	of	of	ADP
ftr-338	21	16	presence	presence	NOUN
ftr-338	21	17	.............	.............	PUNCT
ftr-338	21	18	84141	84141	NUM
ftr-338	21	19	c.	c.	NOUN
ftr-338	21	20	exception	exception	NOUN
ftr-338	21	21	for	for	ADP
ftr-338	21	22	exempt	exempt	ADJ
ftr-338	21	23	individuals	individual	NOUN
ftr-338	21	24	.......................	.......................	PUNCT
ftr-338	21	25	84242	84242	NUM
ftr-338	21	26	d.	d.	NOUN
ftr-338	21	27	the	the	DET
ftr-338	21	28	“	"	PUNCT
ftr-338	21	29	closer	close	ADJ
ftr-338	21	30	connection	connection	NOUN
ftr-338	21	31	”	"	PUNCT
ftr-338	21	32	exception	exception	NOUN
ftr-338	21	33	......................................	......................................	PUNCT
ftr-338	21	34	844	844	NUM
ftr-338	21	35	1	1	NUM
ftr-338	21	36	.	.	PUNCT
ftr-338	22	1	definition	definition	NOUN
ftr-338	22	2	of	of	ADP
ftr-338	22	3	“	"	PUNCT
ftr-338	22	4	tax	tax	NOUN
ftr-338	22	5	home	home	NOUN
ftr-338	22	6	”	"	PUNCT
ftr-338	22	7	.............................................	.............................................	PUNCT
ftr-338	22	8	8444	8444	NUM
ftr-338	22	9	2	2	X
ftr-338	22	10	.	.	PUNCT
ftr-338	22	11	definition	definition	NOUN
ftr-338	22	12	of	of	ADP
ftr-338	22	13	“	"	PUNCT
ftr-338	22	14	closer	close	ADJ
ftr-338	22	15	connection	connection	NOUN
ftr-338	22	16	”	"	PUNCT
ftr-338	22	17	...............................	...............................	PUNCT
ftr-338	22	18	8455	8455	NUM
ftr-338	23	1	e.	e.	PROPN
ftr-338	23	2	conclusion	conclusion	NOUN
ftr-338	23	3	–	–	PUNCT
ftr-338	23	4	residency	residency	NOUN
ftr-338	23	5	under	under	ADP
ftr-338	23	6	domestic	domestic	ADJ
ftr-338	23	7	law	law	NOUN
ftr-338	23	8	......................	......................	PUNCT
ftr-338	23	9	8466	8466	NUM
ftr-338	23	10	1	1	NUM
ftr-338	23	11	.	.	PUNCT
ftr-338	24	1	summary	summary	NOUN
ftr-338	24	2	of	of	ADP
ftr-338	24	3	exceptions	exception	NOUN
ftr-338	24	4	.................................................	.................................................	PUNCT
ftr-338	24	5	8466	8466	NUM
ftr-338	24	6	a.	a.	NOUN
ftr-338	24	7	more	more	ADJ
ftr-338	24	8	than	than	ADP
ftr-338	24	9	183	183	NUM
ftr-338	24	10	days	day	NOUN
ftr-338	24	11	...............................................	...............................................	PUNCT
ftr-338	24	12	8466	8466	NUM
ftr-338	24	13	b.	b.	NOUN
ftr-338	24	14	less	less	ADJ
ftr-338	24	15	than	than	ADP
ftr-338	24	16	183	183	NUM
ftr-338	24	17	days	day	NOUN
ftr-338	24	18	................................................	................................................	PUNCT
ftr-338	24	19	8477	8477	NUM
ftr-338	24	20	2	2	NUM
ftr-338	24	21	.	.	PUNCT
ftr-338	24	22	is	be	AUX
ftr-338	24	23	danger	danger	NOUN
ftr-338	24	24	at	at	ADP
ftr-338	24	25	home	home	NOUN
ftr-338	24	26	relevant	relevant	ADJ
ftr-338	24	27	?	?	PUNCT
ftr-338	25	1	.......................................	.......................................	PUNCT
ftr-338	26	1	8488	8488	NUM
ftr-338	26	2	3	3	NUM
ftr-338	26	3	.	.	PUNCT
ftr-338	27	1	conclusion	conclusion	NOUN
ftr-338	27	2	individual	individual	NOUN
ftr-338	27	3	fleeing	flee	VERB
ftr-338	27	4	danger	danger	NOUN
ftr-338	27	5	.......................	.......................	PUNCT
ftr-338	27	6	8488	8488	NUM
ftr-338	27	7	iii	iii	NOUN
ftr-338	27	8	.	.	PUNCT
ftr-338	28	1	u.s	u.s	PROPN
ftr-338	28	2	.	.	PROPN
ftr-338	28	3	tax	tax	NOUN
ftr-338	28	4	residency	residency	NOUN
ftr-338	28	5	under	under	ADP
ftr-338	28	6	u.s	u.s	PROPN
ftr-338	28	7	.	.	PROPN
ftr-338	28	8	tax	tax	NOUN
ftr-338	28	9	treaties	treaty	NOUN
ftr-338	28	10	...................	...................	PUNCT
ftr-338	28	11	8499	8499	NUM
ftr-338	28	12	a.	a.	NOUN
ftr-338	28	13	the	the	DET
ftr-338	28	14	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	28	15	tax	tax	NOUN
ftr-338	28	16	treaty	treaty	NOUN
ftr-338	28	17	in	in	ADP
ftr-338	28	18	general	general	ADJ
ftr-338	28	19	.............................	.............................	PUNCT
ftr-338	28	20	85050	85050	NUM
ftr-338	28	21	b.	b.	NOUN
ftr-338	28	22	residency	residency	NOUN
ftr-338	28	23	under	under	ADP
ftr-338	28	24	the	the	DET
ftr-338	28	25	treaty	treaty	NOUN
ftr-338	28	26	................................................	................................................	PUNCT
ftr-338	28	27	85050	85050	NUM
ftr-338	29	1	1	1	X
ftr-338	29	2	.	.	PUNCT
ftr-338	30	1	the	the	DET
ftr-338	30	2	test	test	NOUN
ftr-338	30	3	for	for	ADP
ftr-338	30	4	residency	residency	NOUN
ftr-338	30	5	................................................	................................................	PUNCT
ftr-338	30	6	85050	85050	NUM
ftr-338	31	1	2	2	NUM
ftr-338	31	2	.	.	PUNCT
ftr-338	31	3	first	first	ADJ
ftr-338	31	4	tie	tie	NOUN
ftr-338	31	5	-	-	PUNCT
ftr-338	31	6	breaker	breaker	NOUN
ftr-338	31	7	–	–	PUNCT
ftr-338	31	8	“	"	PUNCT
ftr-338	31	9	center	center	NOUN
ftr-338	31	10	of	of	ADP
ftr-338	31	11	vital	vital	ADJ
ftr-338	31	12	interests	interest	NOUN
ftr-338	31	13	”	"	PUNCT
ftr-338	31	14	............	............	NUM
ftr-338	31	15	8522	8522	NUM
ftr-338	31	16	a.	a.	NOUN
ftr-338	31	17	“	"	PUNCT
ftr-338	31	18	permanent	permanent	ADJ
ftr-338	31	19	home	home	NOUN
ftr-338	31	20	”	"	PUNCT
ftr-338	31	21	..............................................	..............................................	PUNCT
ftr-338	31	22	8533	8533	NUM
ftr-338	31	23	b.	b.	NOUN
ftr-338	31	24	“	"	PUNCT
ftr-338	31	25	center	center	NOUN
ftr-338	31	26	of	of	ADP
ftr-338	31	27	vital	vital	ADJ
ftr-338	31	28	interests	interest	NOUN
ftr-338	31	29	”	"	PUNCT
ftr-338	31	30	....................................	....................................	PUNCT
ftr-338	31	31	8533	8533	NUM
ftr-338	31	32	3	3	NUM
ftr-338	31	33	.	.	PUNCT
ftr-338	31	34	second	second	ADJ
ftr-338	31	35	tie	tie	NOUN
ftr-338	31	36	-	-	PUNCT
ftr-338	31	37	breaker	breaker	NOUN
ftr-338	31	38	–	–	PUNCT
ftr-338	31	39	“	"	PUNCT
ftr-338	31	40	habitual	habitual	ADJ
ftr-338	31	41	abode	abode	NOUN
ftr-338	31	42	”	"	PUNCT
ftr-338	31	43	.....................	.....................	PUNCT
ftr-338	31	44	8544	8544	NUM
ftr-338	31	45	4	4	NUM
ftr-338	31	46	.	.	PUNCT
ftr-338	31	47	third	third	ADJ
ftr-338	31	48	tie	tie	NOUN
ftr-338	31	49	-	-	PUNCT
ftr-338	31	50	breaker	breaker	NOUN
ftr-338	31	51	–	–	PUNCT
ftr-338	31	52	national	national	ADJ
ftr-338	31	53	status	status	NOUN
ftr-338	31	54	.............................	.............................	PUNCT
ftr-338	31	55	8555	8555	NUM
ftr-338	31	56	5	5	NUM
ftr-338	31	57	.	.	PUNCT
ftr-338	31	58	fourth	fourth	ADJ
ftr-338	31	59	tie	tie	NOUN
ftr-338	31	60	-	-	PUNCT
ftr-338	31	61	breaker	breaker	NOUN
ftr-338	31	62	–	–	PUNCT
ftr-338	31	63	competent	competent	ADJ
ftr-338	31	64	authority	authority	NOUN
ftr-338	31	65	..................	..................	PUNCT
ftr-338	31	66	8555	8555	NUM
ftr-338	31	67	c.	c.	NOUN
ftr-338	31	68	analysis	analysis	NOUN
ftr-338	31	69	–	–	PUNCT
ftr-338	31	70	u.s	u.s	PROPN
ftr-338	31	71	.	.	PROPN
ftr-338	31	72	residency	residency	NOUN
ftr-338	31	73	under	under	ADP
ftr-338	31	74	the	the	DET
ftr-338	31	75	treaty	treaty	NOUN
ftr-338	31	76	.........................	.........................	PUNCT
ftr-338	31	77	8555	8555	NUM
ftr-338	31	78	iv	iv	NOUN
ftr-338	31	79	.	.	PUNCT
ftr-338	31	80	proposals	proposal	NOUN
ftr-338	31	81	for	for	ADP
ftr-338	31	82	change	change	NOUN
ftr-338	31	83	...........................................................	...........................................................	PUNCT
ftr-338	32	1	8566	8566	NUM
ftr-338	32	2	a.	a.	NOUN
ftr-338	32	3	rationales	rationale	NOUN
ftr-338	32	4	for	for	ADP
ftr-338	32	5	change	change	NOUN
ftr-338	32	6	...........................................................	...........................................................	PUNCT
ftr-338	32	7	8577	8577	NUM
ftr-338	32	8	b.	b.	PROPN
ftr-338	32	9	overview	overview	NOUN
ftr-338	32	10	of	of	ADP
ftr-338	32	11	proposals	proposal	NOUN
ftr-338	32	12	..........................................................	..........................................................	PUNCT
ftr-338	32	13	8599	8599	NUM
ftr-338	32	14	c.	c.	PROPN
ftr-338	32	15	substantial	substantial	ADJ
ftr-338	32	16	presence	presence	NOUN
ftr-338	32	17	exception	exception	NOUN
ftr-338	32	18	for	for	ADP
ftr-338	32	19	those	those	PRON
ftr-338	32	20	fleeing	flee	VERB
ftr-338	32	21	danger	danger	NOUN
ftr-338	32	22	......................................................................	......................................................................	PUNCT
ftr-338	33	1	8599	8599	NUM
ftr-338	33	2	1	1	NUM
ftr-338	33	3	.	.	X
ftr-338	33	4	exempt	exempt	VERB
ftr-338	33	5	individual	individual	ADJ
ftr-338	33	6	–	–	PUNCT
ftr-338	33	7	refugee	refugee	NOUN
ftr-338	33	8	from	from	ADP
ftr-338	33	9	violence	violence	NOUN
ftr-338	33	10	?	?	PUNCT
ftr-338	34	1	.............	.............	PUNCT
ftr-338	35	1	86060	86060	NUM
ftr-338	35	2	2	2	NUM
ftr-338	35	3	.	.	PUNCT
ftr-338	35	4	exception	exception	NOUN
ftr-338	35	5	from	from	ADP
ftr-338	35	6	days	day	NOUN
ftr-338	35	7	of	of	ADP
ftr-338	35	8	“	"	PUNCT
ftr-338	35	9	presence	presence	NOUN
ftr-338	35	10	”	"	PUNCT
ftr-338	35	11	...........................	...........................	PUNCT
ftr-338	35	12	86060	86060	NUM
ftr-338	35	13	3	3	NUM
ftr-338	35	14	.	.	PUNCT
ftr-338	36	1	a	a	DET
ftr-338	36	2	“	"	PUNCT
ftr-338	36	3	facts	fact	NOUN
ftr-338	36	4	and	and	CCONJ
ftr-338	36	5	circumstances	circumstance	NOUN
ftr-338	36	6	”	"	PUNCT
ftr-338	36	7	exception	exception	NOUN
ftr-338	36	8	...................	...................	PUNCT
ftr-338	36	9	86161	86161	NUM
ftr-338	36	10	d.	d.	PROPN
ftr-338	36	11	repeal	repeal	VERB
ftr-338	36	12	the	the	DET
ftr-338	36	13	substantial	substantial	ADJ
ftr-338	36	14	presence	presence	NOUN
ftr-338	36	15	test	test	NOUN
ftr-338	36	16	..................................	..................................	PUNCT
ftr-338	36	17	86161	86161	NUM
ftr-338	36	18	1	1	NUM
ftr-338	36	19	.	.	PUNCT
ftr-338	36	20	repeal	repeal	NOUN
ftr-338	36	21	of	of	ADP
ftr-338	36	22	substantial	substantial	ADJ
ftr-338	36	23	presence	presence	NOUN
ftr-338	36	24	test	test	NOUN
ftr-338	36	25	.............................	.............................	PUNCT
ftr-338	37	1	8622	8622	NUM
ftr-338	37	2	2	2	X
ftr-338	37	3	.	.	X
ftr-338	37	4	repeal	repeal	NOUN
ftr-338	37	5	for	for	ADP
ftr-338	37	6	nationals	national	NOUN
ftr-338	37	7	of	of	ADP
ftr-338	37	8	mexico	mexico	PROPN
ftr-338	37	9	.....................................	.....................................	PUNCT
ftr-338	37	10	8633	8633	NUM
ftr-338	37	11	e.	e.	NOUN
ftr-338	38	1	the	the	DET
ftr-338	38	2	nafta	nafta	PROPN
ftr-338	38	3	taxpayer	taxpayer	PROPN
ftr-338	38	4	............................................................	............................................................	PUNCT
ftr-338	38	5	8633	8633	NUM
ftr-338	38	6	2012	2012	NUM
ftr-338	38	7	]	]	PUNCT
ftr-338	38	8	one	one	NUM
ftr-338	38	9	danger	danger	NOUN
ftr-338	38	10	for	for	ADP
ftr-338	38	11	another	another	DET
ftr-338	38	12	829	829	NUM
ftr-338	38	13	1	1	NUM
ftr-338	38	14	.	.	PUNCT
ftr-338	38	15	joint	joint	ADJ
ftr-338	38	16	tax	tax	NOUN
ftr-338	38	17	rulings	ruling	NOUN
ftr-338	38	18	...........................................................	...........................................................	PUNCT
ftr-338	38	19	8644	8644	NUM
ftr-338	38	20	2	2	NUM
ftr-338	38	21	.	.	PUNCT
ftr-338	38	22	income	income	NOUN
ftr-338	38	23	apportionment	apportionment	NOUN
ftr-338	38	24	..................................................	..................................................	PUNCT
ftr-338	38	25	8644	8644	NUM
ftr-338	38	26	3	3	NUM
ftr-338	38	27	.	.	X
ftr-338	38	28	conclusion	conclusion	NOUN
ftr-338	38	29	nafta	nafta	PROPN
ftr-338	38	30	.....................................................	.....................................................	PUNCT
ftr-338	39	1	8655	8655	NUM
ftr-338	40	1	v.	v.	ADP
ftr-338	40	2	conclusion	conclusion	NOUN
ftr-338	40	3	..........................................................................................	..........................................................................................	PUNCT
ftr-338	40	4	8666	8666	NUM
ftr-338	40	5	i.	i.	NOUN
ftr-338	40	6	introduction	introduction	NOUN
ftr-338	40	7	it	it	PRON
ftr-338	40	8	is	be	AUX
ftr-338	40	9	fairly	fairly	ADV
ftr-338	40	10	well	well	ADV
ftr-338	40	11	known	know	VERB
ftr-338	40	12	,	,	PUNCT
ftr-338	40	13	at	at	ADP
ftr-338	40	14	least	least	ADJ
ftr-338	40	15	within	within	ADP
ftr-338	40	16	tax	tax	NOUN
ftr-338	40	17	circles	circle	NOUN
ftr-338	40	18	,	,	PUNCT
ftr-338	40	19	that	that	SCONJ
ftr-338	40	20	the	the	DET
ftr-338	40	21	united	united	PROPN
ftr-338	40	22	states	states	PROPN
ftr-338	40	23	is	be	AUX
ftr-338	40	24	unique	unique	ADJ
ftr-338	40	25	in	in	ADP
ftr-338	40	26	its	its	PRON
ftr-338	40	27	approach	approach	NOUN
ftr-338	40	28	to	to	ADP
ftr-338	40	29	taxation	taxation	NOUN
ftr-338	40	30	of	of	ADP
ftr-338	40	31	its	its	PRON
ftr-338	40	32	citizens.1	citizens.1	NOUN
ftr-338	40	33	the	the	DET
ftr-338	40	34	united	united	PROPN
ftr-338	40	35	states	states	PROPN
ftr-338	40	36	is	be	AUX
ftr-338	40	37	unique	unique	ADJ
ftr-338	40	38	because	because	SCONJ
ftr-338	40	39	it	it	PRON
ftr-338	40	40	taxes	tax	VERB
ftr-338	40	41	its	its	PRON
ftr-338	40	42	citizens	citizen	NOUN
ftr-338	40	43	on	on	ADP
ftr-338	40	44	their	their	PRON
ftr-338	40	45	worldwide	worldwide	ADJ
ftr-338	40	46	income.2	income.2	PROPN
ftr-338	40	47	this	this	PRON
ftr-338	40	48	means	mean	VERB
ftr-338	40	49	that	that	SCONJ
ftr-338	40	50	income	income	NOUN
ftr-338	40	51	of	of	ADP
ftr-338	40	52	a	a	DET
ftr-338	40	53	u.s	u.s	PROPN
ftr-338	40	54	.	.	PROPN
ftr-338	40	55	citizen	citizen	PROPN
ftr-338	40	56	is	be	AUX
ftr-338	40	57	taxed	tax	VERB
ftr-338	40	58	by	by	ADP
ftr-338	40	59	the	the	DET
ftr-338	40	60	united	united	PROPN
ftr-338	40	61	states	states	PROPN
ftr-338	40	62	regardless	regardless	ADV
ftr-338	40	63	of	of	ADP
ftr-338	40	64	where	where	SCONJ
ftr-338	40	65	the	the	DET
ftr-338	40	66	income	income	NOUN
ftr-338	40	67	is	be	AUX
ftr-338	40	68	earned	earn	VERB
ftr-338	40	69	and	and	CCONJ
ftr-338	40	70	where	where	SCONJ
ftr-338	40	71	the	the	DET
ftr-338	40	72	individual	individual	ADJ
ftr-338	40	73	resides.3	resides.3	PROPN
ftr-338	40	74	in	in	ADP
ftr-338	40	75	addition	addition	NOUN
ftr-338	40	76	to	to	ADP
ftr-338	40	77	u.s	u.s	PROPN
ftr-338	40	78	.	.	PROPN
ftr-338	40	79	citizens	citizen	NOUN
ftr-338	40	80	(	(	PUNCT
ftr-338	40	81	whether	whether	SCONJ
ftr-338	40	82	born	bear	VERB
ftr-338	40	83	or	or	CCONJ
ftr-338	40	84	naturalized	naturalize	VERB
ftr-338	40	85	)	)	PUNCT
ftr-338	40	86	,	,	PUNCT
ftr-338	40	87	this	this	DET
ftr-338	40	88	system	system	NOUN
ftr-338	40	89	also	also	ADV
ftr-338	40	90	applies	apply	VERB
ftr-338	40	91	to	to	ADP
ftr-338	40	92	lawful	lawful	ADJ
ftr-338	40	93	permanent	permanent	ADJ
ftr-338	40	94	residents	resident	NOUN
ftr-338	40	95	(	(	PUNCT
ftr-338	40	96	“	"	PUNCT
ftr-338	40	97	green	green	ADJ
ftr-338	40	98	card	card	NOUN
ftr-338	40	99	”	"	PUNCT
ftr-338	40	100	holders	holder	NOUN
ftr-338	40	101	)	)	PUNCT
ftr-338	40	102	of	of	ADP
ftr-338	40	103	the	the	DET
ftr-338	40	104	united	united	PROPN
ftr-338	40	105	states	states	PROPN
ftr-338	40	106	,	,	PUNCT
ftr-338	40	107	who	who	PRON
ftr-338	40	108	are	be	AUX
ftr-338	40	109	considered	consider	VERB
ftr-338	40	110	to	to	PART
ftr-338	40	111	be	be	AUX
ftr-338	40	112	u.s	u.s	PROPN
ftr-338	40	113	.	.	PROPN
ftr-338	40	114	residents	resident	NOUN
ftr-338	40	115	for	for	ADP
ftr-338	40	116	u.s	u.s	PROPN
ftr-338	40	117	.	.	PROPN
ftr-338	40	118	federal	federal	ADJ
ftr-338	40	119	income	income	NOUN
ftr-338	40	120	tax	tax	NOUN
ftr-338	41	1	purposes.4	purposes.4	NOUN
ftr-338	41	2	what	what	PRON
ftr-338	41	3	is	be	AUX
ftr-338	41	4	less	less	ADV
ftr-338	41	5	well	well	ADV
ftr-338	41	6	-	-	PUNCT
ftr-338	41	7	known	know	VERB
ftr-338	41	8	is	be	AUX
ftr-338	41	9	that	that	SCONJ
ftr-338	41	10	individuals	individual	NOUN
ftr-338	41	11	who	who	PRON
ftr-338	41	12	are	be	AUX
ftr-338	41	13	neither	neither	DET
ftr-338	41	14	citizens	citizen	NOUN
ftr-338	41	15	nor	nor	CCONJ
ftr-338	41	16	lawful	lawful	ADJ
ftr-338	41	17	permanent	permanent	ADJ
ftr-338	41	18	residents	resident	NOUN
ftr-338	41	19	of	of	ADP
ftr-338	41	20	the	the	DET
ftr-338	41	21	united	united	PROPN
ftr-338	41	22	states	states	PROPN
ftr-338	41	23	can	can	AUX
ftr-338	41	24	also	also	ADV
ftr-338	41	25	be	be	AUX
ftr-338	41	26	considered	consider	VERB
ftr-338	41	27	to	to	PART
ftr-338	41	28	be	be	AUX
ftr-338	41	29	u.s	u.s	PROPN
ftr-338	41	30	.	.	PROPN
ftr-338	41	31	residents	resident	NOUN
ftr-338	41	32	for	for	ADP
ftr-338	41	33	purposes	purpose	NOUN
ftr-338	41	34	of	of	ADP
ftr-338	41	35	the	the	DET
ftr-338	41	36	u.s	u.s	PROPN
ftr-338	41	37	.	.	PROPN
ftr-338	41	38	federal	federal	ADJ
ftr-338	41	39	income	income	NOUN
ftr-338	41	40	tax	tax	NOUN
ftr-338	41	41	,	,	PUNCT
ftr-338	41	42	and	and	CCONJ
ftr-338	41	43	hence	hence	ADV
ftr-338	41	44	subject	subject	ADJ
ftr-338	41	45	to	to	ADP
ftr-338	41	46	u.s	u.s	PROPN
ftr-338	41	47	.	.	PROPN
ftr-338	41	48	tax	tax	NOUN
ftr-338	41	49	on	on	ADP
ftr-338	41	50	their	their	PRON
ftr-338	41	51	worldwide	worldwide	NOUN
ftr-338	41	52	income.5	income.5	VERB
ftr-338	41	53	these	these	DET
ftr-338	41	54	individuals	individual	NOUN
ftr-338	41	55	can	can	AUX
ftr-338	41	56	create	create	VERB
ftr-338	41	57	u.s	u.s	PROPN
ftr-338	41	58	.	.	PROPN
ftr-338	41	59	tax	tax	NOUN
ftr-338	41	60	residency	residency	NOUN
ftr-338	41	61	by	by	ADP
ftr-338	41	62	satisfying	satisfy	VERB
ftr-338	41	63	the	the	DET
ftr-338	41	64	“	"	PUNCT
ftr-338	41	65	substantial	substantial	ADJ
ftr-338	41	66	presence	presence	NOUN
ftr-338	41	67	test	test	NOUN
ftr-338	41	68	,	,	PUNCT
ftr-338	41	69	”	"	PUNCT
ftr-338	41	70	which	which	PRON
ftr-338	41	71	essentially	essentially	ADV
ftr-338	41	72	provides	provide	VERB
ftr-338	41	73	that	that	SCONJ
ftr-338	41	74	an	an	DET
ftr-338	41	75	individual	individual	NOUN
ftr-338	41	76	who	who	PRON
ftr-338	41	77	is	be	AUX
ftr-338	41	78	“	"	PUNCT
ftr-338	41	79	present	present	ADJ
ftr-338	41	80	”	"	PUNCT
ftr-338	41	81	in	in	ADP
ftr-338	41	82	the	the	DET
ftr-338	41	83	united	united	PROPN
ftr-338	41	84	states	states	PROPN
ftr-338	41	85	for	for	ADP
ftr-338	41	86	a	a	DET
ftr-338	41	87	certain	certain	ADJ
ftr-338	41	88	number	number	NOUN
ftr-338	41	89	of	of	ADP
ftr-338	41	90	days	day	NOUN
ftr-338	41	91	over	over	ADP
ftr-338	41	92	a	a	DET
ftr-338	41	93	given	give	VERB
ftr-338	41	94	period	period	NOUN
ftr-338	41	95	can	can	AUX
ftr-338	41	96	create	create	VERB
ftr-338	41	97	u.s	u.s	PROPN
ftr-338	41	98	.	.	PROPN
ftr-338	41	99	tax	tax	NOUN
ftr-338	41	100	residency	residency	NOUN
ftr-338	41	101	by	by	ADP
ftr-338	41	102	means	mean	NOUN
ftr-338	41	103	of	of	ADP
ftr-338	41	104	this	this	DET
ftr-338	41	105	“	"	PUNCT
ftr-338	41	106	substantial	substantial	ADJ
ftr-338	41	107	presence	presence	NOUN
ftr-338	41	108	.	.	PUNCT
ftr-338	42	1	”6	”6	NOUN
ftr-338	42	2	accordingly	accordingly	ADV
ftr-338	42	3	,	,	PUNCT
ftr-338	42	4	an	an	DET
ftr-338	42	5	individual	individual	NOUN
ftr-338	42	6	who	who	PRON
ftr-338	42	7	is	be	AUX
ftr-338	42	8	not	not	PART
ftr-338	42	9	a	a	DET
ftr-338	42	10	citizen	citizen	NOUN
ftr-338	42	11	or	or	CCONJ
ftr-338	42	12	permanent	permanent	ADJ
ftr-338	42	13	resident	resident	NOUN
ftr-338	42	14	can	can	AUX
ftr-338	42	15	nonetheless	nonetheless	ADV
ftr-338	42	16	create	create	VERB
ftr-338	42	17	u.s	u.s	PROPN
ftr-338	42	18	.	.	PROPN
ftr-338	42	19	tax	tax	NOUN
ftr-338	42	20	residency	residency	NOUN
ftr-338	42	21	merely	merely	ADV
ftr-338	42	22	by	by	ADP
ftr-338	42	23	being	be	AUX
ftr-338	42	24	present	present	ADJ
ftr-338	42	25	in	in	ADP
ftr-338	42	26	the	the	DET
ftr-338	42	27	united	united	PROPN
ftr-338	42	28	states	states	PROPN
ftr-338	42	29	for	for	ADP
ftr-338	42	30	a	a	DET
ftr-338	42	31	certain	certain	ADJ
ftr-338	42	32	number	number	NOUN
ftr-338	42	33	of	of	ADP
ftr-338	42	34	days	day	NOUN
ftr-338	42	35	over	over	ADP
ftr-338	42	36	a	a	DET
ftr-338	42	37	given	give	VERB
ftr-338	42	38	period.7	period.7	NOUN
ftr-338	42	39	1	1	NUM
ftr-338	42	40	.	.	X
ftr-338	43	1	see	see	VERB
ftr-338	43	2	,	,	PUNCT
ftr-338	43	3	e.g.	e.g.	ADV
ftr-338	43	4	,	,	PUNCT
ftr-338	43	5	edward	edward	PROPN
ftr-338	43	6	a.	a.	NOUN
ftr-338	43	7	zelinsky	zelinsky	PROPN
ftr-338	43	8	,	,	PUNCT
ftr-338	43	9	citizenship	citizenship	NOUN
ftr-338	43	10	and	and	CCONJ
ftr-338	43	11	worldwide	worldwide	ADJ
ftr-338	43	12	taxation	taxation	NOUN
ftr-338	43	13	:	:	PUNCT
ftr-338	43	14	citizenship	citizenship	NOUN
ftr-338	43	15	as	as	ADP
ftr-338	43	16	an	an	DET
ftr-338	43	17	administrable	administrable	ADJ
ftr-338	43	18	proxy	proxy	NOUN
ftr-338	43	19	for	for	ADP
ftr-338	43	20	domicile	domicile	NOUN
ftr-338	43	21	,	,	PUNCT
ftr-338	43	22	96	96	NUM
ftr-338	43	23	iowa	iowa	PROPN
ftr-338	43	24	l.	l.	PROPN
ftr-338	43	25	rev	rev	PROPN
ftr-338	43	26	.	.	PROPN
ftr-338	43	27	1289	1289	NUM
ftr-338	43	28	,	,	PUNCT
ftr-338	43	29	1291	1291	NUM
ftr-338	43	30	(	(	PUNCT
ftr-338	43	31	2011	2011	NUM
ftr-338	43	32	)	)	PUNCT
ftr-338	43	33	.	.	PUNCT
ftr-338	44	1	2	2	X
ftr-338	44	2	.	.	X
ftr-338	44	3	reg	reg	NOUN
ftr-338	44	4	.	.	PUNCT
ftr-338	45	1	§	§	PROPN
ftr-338	45	2	1.1	1.1	NUM
ftr-338	45	3	-	-	SYM
ftr-338	45	4	1(b	1(b	NUM
ftr-338	45	5	)	)	PUNCT
ftr-338	45	6	(	(	PUNCT
ftr-338	45	7	“	"	PUNCT
ftr-338	45	8	[	[	X
ftr-338	45	9	a]ll	a]ll	PRON
ftr-338	45	10	citizens	citizen	NOUN
ftr-338	45	11	of	of	ADP
ftr-338	45	12	the	the	DET
ftr-338	45	13	united	united	PROPN
ftr-338	45	14	states	states	PROPN
ftr-338	45	15	,	,	PUNCT
ftr-338	45	16	wherever	wherever	SCONJ
ftr-338	45	17	resident	resident	NOUN
ftr-338	45	18	,	,	PUNCT
ftr-338	45	19	and	and	CCONJ
ftr-338	45	20	all	all	DET
ftr-338	45	21	resident	resident	ADJ
ftr-338	45	22	alien	alien	ADJ
ftr-338	45	23	individuals	individual	NOUN
ftr-338	45	24	are	be	AUX
ftr-338	45	25	liable	liable	ADJ
ftr-338	45	26	to	to	ADP
ftr-338	45	27	the	the	DET
ftr-338	45	28	income	income	NOUN
ftr-338	45	29	taxes	taxis	NOUN
ftr-338	45	30	imposed	impose	VERB
ftr-338	45	31	by	by	ADP
ftr-338	45	32	the	the	DET
ftr-338	45	33	code	code	NOUN
ftr-338	45	34	whether	whether	SCONJ
ftr-338	45	35	the	the	DET
ftr-338	45	36	income	income	NOUN
ftr-338	45	37	is	be	AUX
ftr-338	45	38	received	receive	VERB
ftr-338	45	39	from	from	ADP
ftr-338	45	40	sources	source	NOUN
ftr-338	45	41	within	within	ADP
ftr-338	45	42	or	or	CCONJ
ftr-338	45	43	without	without	ADP
ftr-338	45	44	the	the	DET
ftr-338	45	45	united	united	PROPN
ftr-338	45	46	states	states	PROPN
ftr-338	45	47	.	.	PUNCT
ftr-338	45	48	”	"	PUNCT
ftr-338	45	49	)	)	PUNCT
ftr-338	45	50	.	.	PUNCT
ftr-338	46	1	3	3	X
ftr-338	46	2	.	.	X
ftr-338	46	3	i	i	PRON
ftr-338	46	4	d.	d.	PROPN
ftr-338	46	5	;	;	PUNCT
ftr-338	46	6	see	see	VERB
ftr-338	46	7	also	also	ADV
ftr-338	46	8	i.r.c	i.r.c	NOUN
ftr-338	46	9	.	.	PUNCT
ftr-338	47	1	§	§	PROPN
ftr-338	47	2	1	1	NUM
ftr-338	47	3	.	.	SYM
ftr-338	47	4	4	4	NUM
ftr-338	47	5	.	.	X
ftr-338	47	6	i.r.c	i.r.c	NOUN
ftr-338	47	7	.	.	PUNCT
ftr-338	48	1	§	§	PROPN
ftr-338	48	2	7701(b)(1)(a)(i	7701(b)(1)(a)(i	PROPN
ftr-338	48	3	)	)	PUNCT
ftr-338	48	4	.	.	PUNCT
ftr-338	49	1	5	5	X
ftr-338	49	2	.	.	X
ftr-338	49	3	residency	residency	NOUN
ftr-338	49	4	may	may	AUX
ftr-338	49	5	also	also	ADV
ftr-338	49	6	create	create	VERB
ftr-338	49	7	u.s	u.s	PROPN
ftr-338	49	8	.	.	PROPN
ftr-338	49	9	estate	estate	NOUN
ftr-338	49	10	and	and	CCONJ
ftr-338	49	11	gift	gift	NOUN
ftr-338	49	12	tax	tax	NOUN
ftr-338	49	13	consequences	consequence	NOUN
ftr-338	49	14	.	.	PUNCT
ftr-338	50	1	see	see	VERB
ftr-338	50	2	i.r.c	i.r.c	NOUN
ftr-338	50	3	.	.	PUNCT
ftr-338	51	1	§	§	PROPN
ftr-338	51	2	2001(a	2001(a	NUM
ftr-338	51	3	)	)	PUNCT
ftr-338	51	4	.	.	PUNCT
ftr-338	52	1	6	6	X
ftr-338	52	2	.	.	X
ftr-338	52	3	i.r.c	i.r.c	NOUN
ftr-338	52	4	.	.	PUNCT
ftr-338	53	1	§	§	PROPN
ftr-338	53	2	§	§	PROPN
ftr-338	53	3	7701(b)(1)(a)(ii	7701(b)(1)(a)(ii	PROPN
ftr-338	53	4	)	)	PUNCT
ftr-338	53	5	,	,	PUNCT
ftr-338	53	6	7701(b)(3	7701(b)(3	NOUN
ftr-338	53	7	)	)	PUNCT
ftr-338	53	8	.	.	PUNCT
ftr-338	54	1	other	other	ADJ
ftr-338	54	2	nations	nation	NOUN
ftr-338	54	3	also	also	ADV
ftr-338	54	4	tax	tax	VERB
ftr-338	54	5	individuals	individual	NOUN
ftr-338	54	6	based	base	VERB
ftr-338	54	7	on	on	ADP
ftr-338	54	8	residency	residency	NOUN
ftr-338	54	9	,	,	PUNCT
ftr-338	54	10	which	which	PRON
ftr-338	54	11	is	be	AUX
ftr-338	54	12	a	a	DET
ftr-338	54	13	difficult	difficult	ADJ
ftr-338	54	14	determination	determination	NOUN
ftr-338	54	15	to	to	PART
ftr-338	54	16	make	make	VERB
ftr-338	54	17	and	and	CCONJ
ftr-338	54	18	has	have	AUX
ftr-338	54	19	vexed	vex	VERB
ftr-338	54	20	numerous	numerous	ADJ
ftr-338	54	21	policymakers	policymaker	NOUN
ftr-338	54	22	.	.	PUNCT
ftr-338	55	1	see	see	VERB
ftr-338	55	2	,	,	PUNCT
ftr-338	55	3	e.g.	e.g.	ADV
ftr-338	55	4	,	,	PUNCT
ftr-338	55	5	adrian	adrian	PROPN
ftr-338	55	6	j.	j.	PROPN
ftr-338	55	7	sawyer	sawyer	PROPN
ftr-338	55	8	,	,	PUNCT
ftr-338	55	9	the	the	DET
ftr-338	55	10	mire	mire	NOUN
ftr-338	55	11	of	of	ADP
ftr-338	55	12	tax	tax	NOUN
ftr-338	55	13	residency	residency	NOUN
ftr-338	55	14	determination	determination	NOUN
ftr-338	55	15	in	in	ADP
ftr-338	55	16	new	new	PROPN
ftr-338	55	17	zealand	zealand	PROPN
ftr-338	55	18	,	,	PUNCT
ftr-338	55	19	tax	tax	NOUN
ftr-338	55	20	notes	note	NOUN
ftr-338	55	21	int’l	int’l	X
ftr-338	55	22	737	737	NUM
ftr-338	55	23	(	(	PUNCT
ftr-338	55	24	dec	dec	PROPN
ftr-338	55	25	.	.	PROPN
ftr-338	55	26	5	5	NUM
ftr-338	55	27	,	,	PUNCT
ftr-338	55	28	2011	2011	NUM
ftr-338	55	29	)	)	PUNCT
ftr-338	55	30	.	.	PUNCT
ftr-338	56	1	7	7	X
ftr-338	56	2	.	.	X
ftr-338	56	3	this	this	PRON
ftr-338	56	4	is	be	AUX
ftr-338	56	5	a	a	DET
ftr-338	56	6	different	different	ADJ
ftr-338	56	7	issue	issue	NOUN
ftr-338	56	8	than	than	ADP
ftr-338	56	9	the	the	DET
ftr-338	56	10	“	"	PUNCT
ftr-338	56	11	accidental	accidental	ADJ
ftr-338	56	12	american	american	ADJ
ftr-338	56	13	”	"	PUNCT
ftr-338	56	14	issue	issue	NOUN
ftr-338	56	15	,	,	PUNCT
ftr-338	56	16	where	where	SCONJ
ftr-338	56	17	a	a	DET
ftr-338	56	18	long	long	ADJ
ftr-338	56	19	-	-	PUNCT
ftr-338	56	20	term	term	NOUN
ftr-338	56	21	resident	resident	NOUN
ftr-338	56	22	of	of	ADP
ftr-338	56	23	a	a	DET
ftr-338	56	24	foreign	foreign	ADJ
ftr-338	56	25	country	country	NOUN
ftr-338	56	26	(	(	PUNCT
ftr-338	56	27	such	such	ADJ
ftr-338	56	28	as	as	ADP
ftr-338	56	29	mexico	mexico	PROPN
ftr-338	56	30	or	or	CCONJ
ftr-338	56	31	canada	canada	PROPN
ftr-338	56	32	)	)	PUNCT
ftr-338	56	33	discovers	discover	VERB
ftr-338	56	34	later	later	ADV
ftr-338	56	35	in	in	ADP
ftr-338	56	36	life	life	NOUN
ftr-338	56	37	that	that	SCONJ
ftr-338	56	38	she	she	PRON
ftr-338	56	39	was	be	AUX
ftr-338	56	40	born	bear	VERB
ftr-338	56	41	in	in	ADP
ftr-338	56	42	the	the	DET
ftr-338	56	43	united	united	PROPN
ftr-338	56	44	states	states	PROPN
ftr-338	56	45	and	and	CCONJ
ftr-338	56	46	hence	hence	ADV
ftr-338	56	47	has	have	AUX
ftr-338	56	48	been	be	AUX
ftr-338	56	49	a	a	DET
ftr-338	56	50	u.s	u.s	PROPN
ftr-338	56	51	.	.	PROPN
ftr-338	56	52	citizen	citizen	PROPN
ftr-338	56	53	(	(	PUNCT
ftr-338	56	54	subject	subject	ADJ
ftr-338	56	55	to	to	ADP
ftr-338	56	56	u.s	u.s	PROPN
ftr-338	56	57	.	.	PROPN
ftr-338	56	58	worldwide	worldwide	PROPN
ftr-338	56	59	taxation	taxation	PROPN
ftr-338	56	60	)	)	PUNCT
ftr-338	56	61	since	since	SCONJ
ftr-338	56	62	birth	birth	NOUN
ftr-338	56	63	.	.	PUNCT
ftr-338	57	1	relief	relief	NOUN
ftr-338	57	2	is	be	AUX
ftr-338	57	3	now	now	ADV
ftr-338	57	4	available	available	ADJ
ftr-338	57	5	in	in	ADP
ftr-338	57	6	these	these	DET
ftr-338	57	7	situations	situation	NOUN
ftr-338	57	8	.	.	PUNCT
ftr-338	58	1	830	830	NUM
ftr-338	58	2	florida	florida	PROPN
ftr-338	58	3	tax	tax	NOUN
ftr-338	58	4	review	review	NOUN
ftr-338	58	5	[	[	X
ftr-338	58	6	vol.12:10	vol.12:10	ADP
ftr-338	58	7	this	this	PRON
ftr-338	58	8	can	can	AUX
ftr-338	58	9	be	be	AUX
ftr-338	58	10	the	the	DET
ftr-338	58	11	case	case	NOUN
ftr-338	58	12	even	even	ADV
ftr-338	58	13	if	if	SCONJ
ftr-338	58	14	the	the	DET
ftr-338	58	15	individual	individual	NOUN
ftr-338	58	16	is	be	AUX
ftr-338	58	17	physically	physically	ADV
ftr-338	58	18	present	present	ADJ
ftr-338	58	19	in	in	ADP
ftr-338	58	20	the	the	DET
ftr-338	58	21	united	united	PROPN
ftr-338	58	22	states	states	PROPN
ftr-338	58	23	merely	merely	ADV
ftr-338	58	24	to	to	PART
ftr-338	58	25	avoid	avoid	VERB
ftr-338	58	26	either	either	CCONJ
ftr-338	58	27	political	political	ADJ
ftr-338	58	28	or	or	CCONJ
ftr-338	58	29	other	other	ADJ
ftr-338	58	30	dangers	danger	NOUN
ftr-338	58	31	in	in	ADP
ftr-338	58	32	the	the	DET
ftr-338	58	33	person	person	NOUN
ftr-338	58	34	’s	’s	PART
ftr-338	58	35	home	home	NOUN
ftr-338	58	36	country	country	NOUN
ftr-338	58	37	of	of	ADP
ftr-338	58	38	citizenship	citizenship	NOUN
ftr-338	58	39	or	or	CCONJ
ftr-338	58	40	residency.8	residency.8	PROPN
ftr-338	58	41	there	there	PRON
ftr-338	58	42	is	be	VERB
ftr-338	58	43	some	some	DET
ftr-338	58	44	evidence	evidence	NOUN
ftr-338	58	45	that	that	SCONJ
ftr-338	58	46	this	this	PRON
ftr-338	58	47	has	have	AUX
ftr-338	58	48	become	become	VERB
ftr-338	58	49	a	a	DET
ftr-338	58	50	substantial	substantial	ADJ
ftr-338	58	51	problem	problem	NOUN
ftr-338	58	52	for	for	ADP
ftr-338	58	53	certain	certain	ADJ
ftr-338	58	54	citizens	citizen	NOUN
ftr-338	58	55	of	of	ADP
ftr-338	58	56	the	the	DET
ftr-338	58	57	border	border	NOUN
ftr-338	58	58	regions	region	NOUN
ftr-338	58	59	of	of	ADP
ftr-338	58	60	mexico	mexico	PROPN
ftr-338	58	61	,	,	PUNCT
ftr-338	58	62	who	who	PRON
ftr-338	58	63	may	may	AUX
ftr-338	58	64	currently	currently	ADV
ftr-338	58	65	find	find	VERB
ftr-338	58	66	it	it	PRON
ftr-338	58	67	difficult	difficult	ADJ
ftr-338	58	68	to	to	PART
ftr-338	58	69	remain	remain	VERB
ftr-338	58	70	in	in	ADP
ftr-338	58	71	their	their	PRON
ftr-338	58	72	home	home	NOUN
ftr-338	58	73	country	country	NOUN
ftr-338	58	74	due	due	ADP
ftr-338	58	75	to	to	ADP
ftr-338	58	76	increasing	increase	VERB
ftr-338	58	77	levels	level	NOUN
ftr-338	58	78	of	of	ADP
ftr-338	58	79	violence.9	violence.9	NOUN
ftr-338	58	80	take	take	VERB
ftr-338	58	81	as	as	ADP
ftr-338	58	82	an	an	DET
ftr-338	58	83	example	example	NOUN
ftr-338	58	84	an	an	DET
ftr-338	58	85	individual	individual	NOUN
ftr-338	58	86	who	who	PRON
ftr-338	58	87	is	be	AUX
ftr-338	58	88	a	a	DET
ftr-338	58	89	citizen	citizen	NOUN
ftr-338	58	90	of	of	ADP
ftr-338	58	91	mexico	mexico	PROPN
ftr-338	58	92	but	but	CCONJ
ftr-338	58	93	has	have	VERB
ftr-338	58	94	family	family	NOUN
ftr-338	58	95	members	member	NOUN
ftr-338	58	96	(	(	PUNCT
ftr-338	58	97	including	include	VERB
ftr-338	58	98	perhaps	perhaps	ADV
ftr-338	58	99	a	a	DET
ftr-338	58	100	spouse	spouse	NOUN
ftr-338	58	101	)	)	PUNCT
ftr-338	58	102	who	who	PRON
ftr-338	58	103	reside	reside	VERB
ftr-338	58	104	in	in	ADP
ftr-338	58	105	the	the	DET
ftr-338	58	106	united	united	PROPN
ftr-338	58	107	states	states	PROPN
ftr-338	58	108	.	.	PUNCT
ftr-338	59	1	the	the	DET
ftr-338	59	2	individual	individual	NOUN
ftr-338	59	3	may	may	AUX
ftr-338	59	4	live	live	VERB
ftr-338	59	5	in	in	ADP
ftr-338	59	6	a	a	DET
ftr-338	59	7	border	border	NOUN
ftr-338	59	8	town	town	NOUN
ftr-338	59	9	such	such	ADJ
ftr-338	59	10	as	as	ADP
ftr-338	59	11	cuidad	cuidad	PROPN
ftr-338	59	12	juárez	juárez	PROPN
ftr-338	59	13	or	or	CCONJ
ftr-338	59	14	tijuana	tijuana	NOUN
ftr-338	59	15	,	,	PUNCT
ftr-338	59	16	where	where	SCONJ
ftr-338	59	17	there	there	PRON
ftr-338	59	18	has	have	AUX
ftr-338	59	19	been	be	AUX
ftr-338	59	20	a	a	DET
ftr-338	59	21	significant	significant	ADJ
ftr-338	59	22	increase	increase	NOUN
ftr-338	59	23	in	in	ADP
ftr-338	59	24	violence	violence	NOUN
ftr-338	59	25	since	since	SCONJ
ftr-338	59	26	2007.10	2007.10	NUM
ftr-338	59	27	the	the	DET
ftr-338	59	28	individual	individual	NOUN
ftr-338	59	29	may	may	AUX
ftr-338	59	30	have	have	VERB
ftr-338	59	31	significant	significant	ADJ
ftr-338	59	32	business	business	NOUN
ftr-338	59	33	interests	interest	NOUN
ftr-338	59	34	in	in	ADP
ftr-338	59	35	mexico	mexico	PROPN
ftr-338	59	36	,	,	PUNCT
ftr-338	59	37	but	but	CCONJ
ftr-338	59	38	also	also	ADV
ftr-338	59	39	business	business	NOUN
ftr-338	59	40	interests	interest	NOUN
ftr-338	59	41	and	and	CCONJ
ftr-338	59	42	other	other	ADJ
ftr-338	59	43	connections	connection	NOUN
ftr-338	59	44	to	to	ADP
ftr-338	59	45	the	the	DET
ftr-338	59	46	united	united	PROPN
ftr-338	59	47	states.11	states.11	PROPN
ftr-338	59	48	she	she	PRON
ftr-338	59	49	may	may	AUX
ftr-338	59	50	have	have	VERB
ftr-338	59	51	her	her	PRON
ftr-338	59	52	usual	usual	ADJ
ftr-338	59	53	home	home	NOUN
ftr-338	59	54	in	in	ADP
ftr-338	59	55	mexico	mexico	PROPN
ftr-338	59	56	,	,	PUNCT
ftr-338	59	57	but	but	CCONJ
ftr-338	59	58	also	also	ADV
ftr-338	59	59	a	a	DET
ftr-338	59	60	residence	residence	NOUN
ftr-338	59	61	available	available	ADJ
ftr-338	59	62	to	to	ADP
ftr-338	59	63	her	she	PRON
ftr-338	59	64	in	in	ADP
ftr-338	59	65	the	the	DET
ftr-338	59	66	united	united	PROPN
ftr-338	59	67	states	states	PROPN
ftr-338	59	68	,	,	PUNCT
ftr-338	59	69	given	give	VERB
ftr-338	59	70	that	that	SCONJ
ftr-338	59	71	she	she	PRON
ftr-338	59	72	has	have	AUX
ftr-338	59	73	family	family	NOUN
ftr-338	59	74	in	in	ADP
ftr-338	59	75	the	the	DET
ftr-338	59	76	united	united	PROPN
ftr-338	59	77	states	states	PROPN
ftr-338	59	78	.	.	PUNCT
ftr-338	60	1	due	due	ADP
ftr-338	60	2	to	to	ADP
ftr-338	60	3	the	the	DET
ftr-338	60	4	increase	increase	NOUN
ftr-338	60	5	in	in	ADP
ftr-338	60	6	violence	violence	NOUN
ftr-338	60	7	in	in	ADP
ftr-338	60	8	her	her	PRON
ftr-338	60	9	hometown	hometown	NOUN
ftr-338	60	10	,	,	PUNCT
ftr-338	60	11	she	she	PRON
ftr-338	60	12	may	may	AUX
ftr-338	60	13	feel	feel	VERB
ftr-338	60	14	that	that	SCONJ
ftr-338	60	15	it	it	PRON
ftr-338	60	16	is	be	AUX
ftr-338	60	17	necessary	necessary	ADJ
ftr-338	60	18	to	to	PART
ftr-338	60	19	spend	spend	VERB
ftr-338	60	20	more	more	ADJ
ftr-338	60	21	time	time	NOUN
ftr-338	60	22	in	in	ADP
ftr-338	60	23	the	the	DET
ftr-338	60	24	united	united	PROPN
ftr-338	60	25	states.12	states.12	PROPN
ftr-338	60	26	the	the	DET
ftr-338	60	27	u.s	u.s	PROPN
ftr-338	60	28	.	.	PROPN
ftr-338	60	29	tax	tax	NOUN
ftr-338	60	30	question	question	NOUN
ftr-338	60	31	arises	arise	VERB
ftr-338	60	32	if	if	SCONJ
ftr-338	60	33	she	she	PRON
ftr-338	60	34	comes	come	VERB
ftr-338	60	35	to	to	ADP
ftr-338	60	36	the	the	DET
ftr-338	60	37	united	united	PROPN
ftr-338	60	38	states13	states13	PROPN
ftr-338	60	39	in	in	ADP
ftr-338	60	40	2011	2011	NUM
ftr-338	60	41	,	,	PUNCT
ftr-338	60	42	and	and	CCONJ
ftr-338	60	43	due	due	ADP
ftr-338	60	44	to	to	ADP
ftr-338	60	45	conditions	condition	NOUN
ftr-338	60	46	at	at	ADP
ftr-338	60	47	home	home	NOUN
ftr-338	60	48	,	,	PUNCT
ftr-338	60	49	she	she	PRON
ftr-338	60	50	is	be	AUX
ftr-338	60	51	required	require	VERB
ftr-338	60	52	to	to	PART
ftr-338	60	53	stay	stay	VERB
ftr-338	60	54	in	in	ADP
ftr-338	60	55	the	the	DET
ftr-338	60	56	united	united	PROPN
ftr-338	60	57	states	states	PROPN
ftr-338	60	58	for	for	ADP
ftr-338	60	59	more	more	ADJ
ftr-338	60	60	than	than	ADP
ftr-338	60	61	183	183	NUM
ftr-338	60	62	days	day	NOUN
ftr-338	60	63	in	in	ADP
ftr-338	60	64	2011	2011	NUM
ftr-338	60	65	.	.	PUNCT
ftr-338	61	1	the	the	DET
ftr-338	61	2	specific	specific	ADJ
ftr-338	61	3	issue	issue	NOUN
ftr-338	61	4	is	be	AUX
ftr-338	61	5	whether	whether	SCONJ
ftr-338	61	6	she	she	PRON
ftr-338	61	7	has	have	AUX
ftr-338	61	8	inadvertently	inadvertently	ADV
ftr-338	61	9	become	become	VERB
ftr-338	61	10	a	a	DET
ftr-338	61	11	“	"	PUNCT
ftr-338	61	12	resident	resident	ADJ
ftr-338	61	13	alien	alien	NOUN
ftr-338	61	14	”	"	PUNCT
ftr-338	61	15	individual14	individual14	NOUN
ftr-338	61	16	for	for	SCONJ
ftr-338	61	17	see	see	VERB
ftr-338	61	18	kristen	kristen	PROPN
ftr-338	61	19	a.	a.	PROPN
ftr-338	61	20	parillo	parillo	PROPN
ftr-338	61	21	,	,	PUNCT
ftr-338	61	22	irs	irs	PROPN
ftr-338	61	23	to	to	PART
ftr-338	61	24	minimize	minimize	VERB
ftr-338	61	25	penalties	penalty	NOUN
ftr-338	61	26	on	on	ADP
ftr-338	61	27	dual	dual	ADJ
ftr-338	61	28	u.s.-canadian	u.s.-canadian	ADJ
ftr-338	61	29	citizens	citizen	NOUN
ftr-338	61	30	,	,	PUNCT
ftr-338	61	31	tax	tax	NOUN
ftr-338	61	32	notes	note	NOUN
ftr-338	61	33	int’l	int’l	PRON
ftr-338	61	34	798	798	NUM
ftr-338	61	35	(	(	PUNCT
ftr-338	61	36	dec	dec	PROPN
ftr-338	61	37	.	.	PROPN
ftr-338	61	38	12	12	NUM
ftr-338	61	39	,	,	PUNCT
ftr-338	61	40	2011	2011	NUM
ftr-338	61	41	)	)	PUNCT
ftr-338	61	42	.	.	PUNCT
ftr-338	62	1	8	8	X
ftr-338	62	2	.	.	X
ftr-338	62	3	see	see	VERB
ftr-338	62	4	staff	staff	NOUN
ftr-338	62	5	of	of	ADP
ftr-338	62	6	the	the	DET
ftr-338	62	7	joint	joint	ADJ
ftr-338	62	8	comm	comm	NOUN
ftr-338	62	9	.	.	PUNCT
ftr-338	63	1	on	on	ADP
ftr-338	63	2	taxation	taxation	NOUN
ftr-338	63	3	,	,	PUNCT
ftr-338	63	4	98th	98th	ADJ
ftr-338	63	5	cong	cong	NOUN
ftr-338	63	6	.	.	PROPN
ftr-338	63	7	,	,	PUNCT
ftr-338	63	8	gen	gen	PROPN
ftr-338	63	9	.	.	PROPN
ftr-338	63	10	explanation	explanation	NOUN
ftr-338	63	11	of	of	ADP
ftr-338	63	12	the	the	DET
ftr-338	63	13	revenue	revenue	NOUN
ftr-338	63	14	provisions	provision	NOUN
ftr-338	63	15	of	of	ADP
ftr-338	63	16	the	the	DET
ftr-338	63	17	deficit	deficit	NOUN
ftr-338	63	18	reduction	reduction	NOUN
ftr-338	63	19	act	act	NOUN
ftr-338	63	20	of	of	ADP
ftr-338	63	21	1984	1984	NUM
ftr-338	63	22	464	464	NUM
ftr-338	63	23	(	(	PUNCT
ftr-338	63	24	joint	joint	ADJ
ftr-338	63	25	comm	comm	NOUN
ftr-338	63	26	.	.	PUNCT
ftr-338	64	1	print	print	NOUN
ftr-338	64	2	1984	1984	NUM
ftr-338	64	3	)	)	PUNCT
ftr-338	65	1	[	[	X
ftr-338	65	2	hereinafter	hereinafter	NOUN
ftr-338	65	3	jct	jct	PROPN
ftr-338	65	4	,	,	PUNCT
ftr-338	65	5	general	general	ADJ
ftr-338	65	6	explanation	explanation	NOUN
ftr-338	65	7	]	]	X
ftr-338	65	8	.	.	PUNCT
ftr-338	66	1	9	9	X
ftr-338	66	2	.	.	X
ftr-338	66	3	see	see	VERB
ftr-338	66	4	a	a	DET
ftr-338	66	5	“	"	PUNCT
ftr-338	66	6	green	green	ADJ
ftr-338	66	7	zone	zone	NOUN
ftr-338	66	8	”	"	PUNCT
ftr-338	66	9	for	for	ADP
ftr-338	66	10	firms	firm	NOUN
ftr-338	66	11	in	in	ADP
ftr-338	66	12	ciudad	ciudad	PROPN
ftr-338	66	13	juárez	juárez	PROPN
ftr-338	66	14	:	:	PUNCT
ftr-338	66	15	business	business	NOUN
ftr-338	66	16	on	on	ADP
ftr-338	66	17	the	the	DET
ftr-338	66	18	bloody	bloody	ADJ
ftr-338	66	19	border	border	NOUN
ftr-338	66	20	,	,	PUNCT
ftr-338	66	21	economist	economist	NOUN
ftr-338	66	22	,	,	PUNCT
ftr-338	66	23	nov	nov	PROPN
ftr-338	66	24	.	.	PROPN
ftr-338	66	25	26	26	NUM
ftr-338	66	26	,	,	PUNCT
ftr-338	66	27	2011	2011	NUM
ftr-338	66	28	,	,	PUNCT
ftr-338	66	29	at	at	ADP
ftr-338	66	30	76	76	NUM
ftr-338	66	31	(	(	PUNCT
ftr-338	66	32	noting	note	VERB
ftr-338	66	33	how	how	SCONJ
ftr-338	66	34	cuidad	cuidad	PROPN
ftr-338	66	35	juárez	juárez	PROPN
ftr-338	66	36	considered	consider	VERB
ftr-338	66	37	implementing	implement	VERB
ftr-338	66	38	a	a	DET
ftr-338	66	39	well	well	ADV
ftr-338	66	40	-	-	PUNCT
ftr-338	66	41	protected	protect	VERB
ftr-338	66	42	“	"	PUNCT
ftr-338	66	43	green	green	ADJ
ftr-338	66	44	zone	zone	NOUN
ftr-338	66	45	,	,	PUNCT
ftr-338	66	46	”	"	PUNCT
ftr-338	66	47	in	in	ADP
ftr-338	66	48	order	order	NOUN
ftr-338	66	49	to	to	PART
ftr-338	66	50	protect	protect	VERB
ftr-338	66	51	local	local	ADJ
ftr-338	66	52	entrepreneurs	entrepreneur	NOUN
ftr-338	66	53	and	and	CCONJ
ftr-338	66	54	reassure	reassure	VERB
ftr-338	66	55	visitors	visitor	NOUN
ftr-338	66	56	)	)	PUNCT
ftr-338	66	57	.	.	PUNCT
ftr-338	67	1	10	10	X
ftr-338	67	2	.	.	X
ftr-338	68	1	see	see	VERB
ftr-338	68	2	,	,	PUNCT
ftr-338	68	3	e.g.	e.g.	ADV
ftr-338	68	4	,	,	PUNCT
ftr-338	68	5	mexico	mexico	PROPN
ftr-338	68	6	’s	’s	PART
ftr-338	68	7	changing	change	VERB
ftr-338	68	8	drug	drug	NOUN
ftr-338	68	9	war	war	NOUN
ftr-338	68	10	:	:	PUNCT
ftr-338	68	11	shifting	shift	VERB
ftr-338	68	12	sands	sand	NOUN
ftr-338	68	13	,	,	PUNCT
ftr-338	68	14	economist	economist	NOUN
ftr-338	68	15	,	,	PUNCT
ftr-338	68	16	nov	nov	PROPN
ftr-338	68	17	.	.	PROPN
ftr-338	68	18	26	26	NUM
ftr-338	68	19	,	,	PUNCT
ftr-338	68	20	2011	2011	NUM
ftr-338	68	21	,	,	PUNCT
ftr-338	68	22	at	at	ADP
ftr-338	68	23	48	48	NUM
ftr-338	68	24	(	(	PUNCT
ftr-338	68	25	summarizing	summarize	VERB
ftr-338	68	26	the	the	DET
ftr-338	68	27	“	"	PUNCT
ftr-338	68	28	drug	drug	NOUN
ftr-338	68	29	war	war	NOUN
ftr-338	68	30	”	"	PUNCT
ftr-338	68	31	and	and	CCONJ
ftr-338	68	32	the	the	DET
ftr-338	68	33	significant	significant	ADJ
ftr-338	68	34	increases	increase	NOUN
ftr-338	68	35	in	in	ADP
ftr-338	68	36	violence	violence	NOUN
ftr-338	68	37	in	in	ADP
ftr-338	68	38	certain	certain	ADJ
ftr-338	68	39	parts	part	NOUN
ftr-338	68	40	of	of	ADP
ftr-338	68	41	mexico	mexico	NOUN
ftr-338	68	42	during	during	ADP
ftr-338	68	43	2011	2011	NUM
ftr-338	68	44	)	)	PUNCT
ftr-338	68	45	.	.	PUNCT
ftr-338	69	1	11	11	NUM
ftr-338	69	2	.	.	PUNCT
ftr-338	70	1	the	the	DET
ftr-338	70	2	economic	economic	ADJ
ftr-338	70	3	relationship	relationship	NOUN
ftr-338	70	4	between	between	ADP
ftr-338	70	5	the	the	DET
ftr-338	70	6	united	united	PROPN
ftr-338	70	7	states	states	PROPN
ftr-338	70	8	and	and	CCONJ
ftr-338	70	9	mexico	mexico	PROPN
ftr-338	70	10	is	be	AUX
ftr-338	70	11	the	the	DET
ftr-338	70	12	most	most	ADV
ftr-338	70	13	important	important	ADJ
ftr-338	70	14	relationship	relationship	NOUN
ftr-338	70	15	,	,	PUNCT
ftr-338	70	16	by	by	ADP
ftr-338	70	17	a	a	DET
ftr-338	70	18	significant	significant	ADJ
ftr-338	70	19	margin	margin	NOUN
ftr-338	70	20	,	,	PUNCT
ftr-338	70	21	for	for	ADP
ftr-338	70	22	mexico	mexico	PROPN
ftr-338	70	23	and	and	CCONJ
ftr-338	70	24	its	its	PRON
ftr-338	70	25	citizens	citizen	NOUN
ftr-338	70	26	.	.	PUNCT
ftr-338	71	1	see	see	VERB
ftr-338	71	2	m.	m.	PROPN
ftr-338	71	3	angeles	angeles	PROPN
ftr-338	71	4	villarreal	villarreal	PROPN
ftr-338	71	5	,	,	PUNCT
ftr-338	71	6	cong	cong	NOUN
ftr-338	71	7	.	.	PUNCT
ftr-338	72	1	research	research	NOUN
ftr-338	72	2	serv	serv	PROPN
ftr-338	72	3	.	.	PUNCT
ftr-338	72	4	,	,	PUNCT
ftr-338	72	5	rl	rl	ADP
ftr-338	72	6	32934	32934	NUM
ftr-338	72	7	,	,	PUNCT
ftr-338	72	8	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	72	9	economic	economic	ADJ
ftr-338	72	10	relations	relation	NOUN
ftr-338	72	11	:	:	PUNCT
ftr-338	72	12	trends	trend	NOUN
ftr-338	72	13	,	,	PUNCT
ftr-338	72	14	issues	issue	NOUN
ftr-338	72	15	,	,	PUNCT
ftr-338	72	16	and	and	CCONJ
ftr-338	72	17	implications	implication	NOUN
ftr-338	72	18	(	(	PUNCT
ftr-338	72	19	2005	2005	NUM
ftr-338	72	20	)	)	PUNCT
ftr-338	72	21	,	,	PUNCT
ftr-338	72	22	http://fpc.stat	http://fpc.stat	PROPN
ftr-338	72	23	.	.	PUNCT
ftr-338	73	1	gov	gov	PROPN
ftr-338	73	2	/	/	SYM
ftr-338	73	3	documents	document	NOUN
ftr-338	73	4	/	/	SYM
ftr-338	73	5	organization/50161.pdf	organization/50161.pdf	X
ftr-338	74	1	[	[	X
ftr-338	74	2	hereinafter	hereinafter	NOUN
ftr-338	74	3	villarreal	villarreal	NOUN
ftr-338	74	4	,	,	PUNCT
ftr-338	74	5	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	74	6	relations	relation	NOUN
ftr-338	74	7	]	]	PUNCT
ftr-338	74	8	.	.	PUNCT
ftr-338	75	1	12	12	NUM
ftr-338	75	2	.	.	PUNCT
ftr-338	76	1	see	see	VERB
ftr-338	76	2	,	,	PUNCT
ftr-338	76	3	e.g.	e.g.	ADV
ftr-338	76	4	,	,	PUNCT
ftr-338	76	5	mary	mary	PROPN
ftr-338	76	6	beth	beth	PROPN
ftr-338	76	7	sheridan	sheridan	PROPN
ftr-338	76	8	,	,	PUNCT
ftr-338	76	9	drug	drug	NOUN
ftr-338	76	10	war	war	NOUN
ftr-338	76	11	sparks	spark	VERB
ftr-338	76	12	exodus	exodus	NOUN
ftr-338	76	13	of	of	ADP
ftr-338	76	14	affluent	affluent	ADJ
ftr-338	76	15	mexicans	mexicans	PROPN
ftr-338	76	16	,	,	PUNCT
ftr-338	76	17	wash	wash	NOUN
ftr-338	76	18	.	.	PUNCT
ftr-338	77	1	post	post	NOUN
ftr-338	77	2	,	,	PUNCT
ftr-338	77	3	aug	aug	PROPN
ftr-338	77	4	.	.	PROPN
ftr-338	77	5	26	26	NUM
ftr-338	77	6	,	,	PUNCT
ftr-338	77	7	2011	2011	NUM
ftr-338	77	8	,	,	PUNCT
ftr-338	77	9	http://www.washingtonpost.com/world/	http://www.washingtonpost.com/world/	CCONJ
ftr-338	77	10	national	national	ADJ
ftr-338	77	11	-	-	PUNCT
ftr-338	77	12	security	security	NOUN
ftr-338	77	13	/	/	SYM
ftr-338	77	14	drug	drug	NOUN
ftr-338	77	15	-	-	PUNCT
ftr-338	77	16	war	war	NOUN
ftr-338	77	17	-	-	PUNCT
ftr-338	77	18	sparks	spark	NOUN
ftr-338	77	19	-	-	PUNCT
ftr-338	77	20	exodus	exodus	NOUN
ftr-338	77	21	-	-	PUNCT
ftr-338	77	22	of	of	ADP
ftr-338	77	23	-	-	PUNCT
ftr-338	77	24	affluent	affluent	ADJ
ftr-338	77	25	-	-	PUNCT
ftr-338	77	26	mexicans/2011/	mexicans/2011/	NOUN
ftr-338	77	27	08/19	08/19	NUM
ftr-338	77	28	/	/	SYM
ftr-338	77	29	giqa6or1gj_story.html	giqa6or1gj_story.html	NOUN
ftr-338	77	30	.	.	PUNCT
ftr-338	78	1	13	13	NUM
ftr-338	78	2	.	.	PUNCT
ftr-338	79	1	she	she	PRON
ftr-338	79	2	may	may	AUX
ftr-338	79	3	hold	hold	VERB
ftr-338	79	4	an	an	DET
ftr-338	79	5	“	"	PUNCT
ftr-338	79	6	e-1	e-1	NOUN
ftr-338	79	7	”	"	PUNCT
ftr-338	79	8	or	or	CCONJ
ftr-338	79	9	“	"	PUNCT
ftr-338	79	10	e-2	e-2	PROPN
ftr-338	79	11	”	"	PUNCT
ftr-338	79	12	investment	investment	NOUN
ftr-338	79	13	visa	visa	NOUN
ftr-338	79	14	,	,	PUNCT
ftr-338	79	15	which	which	PRON
ftr-338	79	16	allows	allow	VERB
ftr-338	79	17	her	she	PRON
ftr-338	79	18	to	to	PART
ftr-338	79	19	enter	enter	VERB
ftr-338	79	20	the	the	DET
ftr-338	79	21	united	united	PROPN
ftr-338	79	22	states	states	PROPN
ftr-338	79	23	.	.	PUNCT
ftr-338	80	1	the	the	DET
ftr-338	80	2	number	number	NOUN
ftr-338	80	3	of	of	ADP
ftr-338	80	4	such	such	ADJ
ftr-338	80	5	visas	visa	NOUN
ftr-338	80	6	has	have	AUX
ftr-338	80	7	increased	increase	VERB
ftr-338	80	8	by	by	ADP
ftr-338	80	9	73	73	NUM
ftr-338	80	10	%	%	NOUN
ftr-338	80	11	from	from	ADP
ftr-338	80	12	2006	2006	NUM
ftr-338	80	13	to	to	ADP
ftr-338	80	14	2010	2010	NUM
ftr-338	80	15	.	.	PUNCT
ftr-338	81	1	i	i	PRON
ftr-338	81	2	d.	d.	PROPN
ftr-338	81	3	14	14	NUM
ftr-338	81	4	.	.	PUNCT
ftr-338	81	5	i.r.c	i.r.c	NOUN
ftr-338	81	6	.	.	PUNCT
ftr-338	82	1	§	§	PROPN
ftr-338	82	2	7701(b	7701(b	NUM
ftr-338	82	3	)	)	PUNCT
ftr-338	82	4	.	.	PUNCT
ftr-338	83	1	2012	2012	NUM
ftr-338	83	2	]	]	PUNCT
ftr-338	83	3	one	one	NUM
ftr-338	83	4	danger	danger	NOUN
ftr-338	83	5	for	for	ADP
ftr-338	83	6	another	another	DET
ftr-338	83	7	831	831	NUM
ftr-338	83	8	u.s	u.s	PROPN
ftr-338	83	9	.	.	PROPN
ftr-338	83	10	tax	tax	NOUN
ftr-338	83	11	purposes	purpose	NOUN
ftr-338	83	12	,	,	PUNCT
ftr-338	83	13	and	and	CCONJ
ftr-338	83	14	thus	thus	ADV
ftr-338	83	15	is	be	AUX
ftr-338	83	16	subject	subject	ADJ
ftr-338	83	17	to	to	ADP
ftr-338	83	18	worldwide	worldwide	PROPN
ftr-338	83	19	u.s	u.s	PROPN
ftr-338	83	20	.	.	PROPN
ftr-338	83	21	taxation	taxation	NOUN
ftr-338	83	22	on	on	ADP
ftr-338	83	23	her	her	PRON
ftr-338	83	24	income,15	income,15	NOUN
ftr-338	83	25	notwithstanding	notwithstanding	ADP
ftr-338	83	26	the	the	DET
ftr-338	83	27	fact	fact	NOUN
ftr-338	83	28	that	that	SCONJ
ftr-338	83	29	she	she	PRON
ftr-338	83	30	remains	remain	VERB
ftr-338	83	31	a	a	DET
ftr-338	83	32	citizen	citizen	NOUN
ftr-338	83	33	of	of	ADP
ftr-338	83	34	mexico16	mexico16	NOUN
ftr-338	83	35	and	and	CCONJ
ftr-338	83	36	does	do	AUX
ftr-338	83	37	not	not	PART
ftr-338	83	38	hold	hold	VERB
ftr-338	83	39	lawful	lawful	ADJ
ftr-338	83	40	permanent	permanent	ADJ
ftr-338	83	41	resident	resident	ADJ
ftr-338	83	42	status17	status17	NOUN
ftr-338	83	43	in	in	ADP
ftr-338	83	44	the	the	DET
ftr-338	83	45	united	united	PROPN
ftr-338	83	46	states	states	PROPN
ftr-338	83	47	.	.	PUNCT
ftr-338	84	1	the	the	DET
ftr-338	84	2	remainder	remainder	NOUN
ftr-338	84	3	of	of	ADP
ftr-338	84	4	this	this	DET
ftr-338	84	5	article	article	NOUN
ftr-338	84	6	will	will	AUX
ftr-338	84	7	explore	explore	VERB
ftr-338	84	8	this	this	DET
ftr-338	84	9	problem	problem	NOUN
ftr-338	84	10	further.18	further.18	VERB
ftr-338	84	11	part	part	NOUN
ftr-338	84	12	ii	ii	PROPN
ftr-338	84	13	will	will	AUX
ftr-338	84	14	take	take	VERB
ftr-338	84	15	an	an	DET
ftr-338	84	16	in	in	ADP
ftr-338	84	17	-	-	PUNCT
ftr-338	84	18	depth	depth	NOUN
ftr-338	84	19	look	look	NOUN
ftr-338	84	20	at	at	ADP
ftr-338	84	21	the	the	DET
ftr-338	84	22	“	"	PUNCT
ftr-338	84	23	substantial	substantial	ADJ
ftr-338	84	24	presence	presence	NOUN
ftr-338	84	25	”	"	PUNCT
ftr-338	84	26	test	test	NOUN
ftr-338	84	27	and	and	CCONJ
ftr-338	84	28	discuss	discuss	VERB
ftr-338	84	29	the	the	DET
ftr-338	84	30	consequences	consequence	NOUN
ftr-338	84	31	of	of	ADP
ftr-338	84	32	a	a	DET
ftr-338	84	33	u.s	u.s	PROPN
ftr-338	84	34	.	.	PROPN
ftr-338	84	35	residency	residency	NOUN
ftr-338	84	36	determination	determination	NOUN
ftr-338	84	37	under	under	ADP
ftr-338	84	38	that	that	DET
ftr-338	84	39	test	test	NOUN
ftr-338	84	40	.	.	PUNCT
ftr-338	85	1	part	part	NOUN
ftr-338	85	2	iii	iii	X
ftr-338	85	3	will	will	AUX
ftr-338	85	4	then	then	ADV
ftr-338	85	5	analyze	analyze	VERB
ftr-338	85	6	whether	whether	SCONJ
ftr-338	85	7	relief	relief	NOUN
ftr-338	85	8	may	may	AUX
ftr-338	85	9	be	be	AUX
ftr-338	85	10	available	available	ADJ
ftr-338	85	11	to	to	ADP
ftr-338	85	12	such	such	ADJ
ftr-338	85	13	individuals	individual	NOUN
ftr-338	85	14	under	under	ADP
ftr-338	85	15	a	a	DET
ftr-338	85	16	u.s	u.s	PROPN
ftr-338	85	17	.	.	PROPN
ftr-338	85	18	tax	tax	NOUN
ftr-338	85	19	treaty	treaty	NOUN
ftr-338	85	20	(	(	PUNCT
ftr-338	85	21	for	for	ADP
ftr-338	85	22	example	example	NOUN
ftr-338	85	23	,	,	PUNCT
ftr-338	85	24	in	in	ADP
ftr-338	85	25	the	the	DET
ftr-338	85	26	case	case	NOUN
ftr-338	85	27	of	of	ADP
ftr-338	85	28	mexico	mexico	PROPN
ftr-338	85	29	,	,	PUNCT
ftr-338	85	30	the	the	DET
ftr-338	85	31	united	united	PROPN
ftr-338	85	32	states	states	PROPN
ftr-338	85	33	-	-	PUNCT
ftr-338	85	34	mexico	mexico	PROPN
ftr-338	85	35	income	income	NOUN
ftr-338	85	36	tax	tax	NOUN
ftr-338	85	37	treaty	treaty	PROPN
ftr-338	85	38	)	)	PUNCT
ftr-338	85	39	.	.	PUNCT
ftr-338	86	1	part	part	NOUN
ftr-338	86	2	iv	iv	PRON
ftr-338	86	3	will	will	AUX
ftr-338	86	4	then	then	ADV
ftr-338	86	5	make	make	VERB
ftr-338	86	6	the	the	DET
ftr-338	86	7	argument	argument	NOUN
ftr-338	86	8	for	for	ADP
ftr-338	86	9	an	an	DET
ftr-338	86	10	exception	exception	NOUN
ftr-338	86	11	to	to	ADP
ftr-338	86	12	the	the	DET
ftr-338	86	13	“	"	PUNCT
ftr-338	86	14	substantial	substantial	ADJ
ftr-338	86	15	presence	presence	NOUN
ftr-338	86	16	”	"	PUNCT
ftr-338	86	17	test	test	NOUN
ftr-338	86	18	for	for	ADP
ftr-338	86	19	individuals	individual	NOUN
ftr-338	86	20	who	who	PRON
ftr-338	86	21	can	can	AUX
ftr-338	86	22	show	show	VERB
ftr-338	86	23	that	that	SCONJ
ftr-338	86	24	they	they	PRON
ftr-338	86	25	are	be	AUX
ftr-338	86	26	only	only	ADV
ftr-338	86	27	present	present	ADJ
ftr-338	86	28	in	in	ADP
ftr-338	86	29	the	the	DET
ftr-338	86	30	united	united	PROPN
ftr-338	86	31	states	states	PROPN
ftr-338	86	32	to	to	PART
ftr-338	86	33	avoid	avoid	VERB
ftr-338	86	34	political	political	ADJ
ftr-338	86	35	or	or	CCONJ
ftr-338	86	36	other	other	ADJ
ftr-338	86	37	dangers	danger	NOUN
ftr-338	86	38	in	in	ADP
ftr-338	86	39	their	their	PRON
ftr-338	86	40	home	home	NOUN
ftr-338	86	41	countries	country	NOUN
ftr-338	86	42	.	.	PUNCT
ftr-338	87	1	that	that	DET
ftr-338	87	2	part	part	NOUN
ftr-338	87	3	will	will	AUX
ftr-338	87	4	emphasize	emphasize	VERB
ftr-338	87	5	that	that	SCONJ
ftr-338	87	6	the	the	DET
ftr-338	87	7	united	united	PROPN
ftr-338	87	8	states	states	PROPN
ftr-338	87	9	should	should	AUX
ftr-338	87	10	particularly	particularly	ADV
ftr-338	87	11	make	make	VERB
ftr-338	87	12	such	such	DET
ftr-338	87	13	an	an	DET
ftr-338	87	14	exception	exception	NOUN
ftr-338	87	15	with	with	ADP
ftr-338	87	16	respect	respect	NOUN
ftr-338	87	17	to	to	ADP
ftr-338	87	18	nationals	national	NOUN
ftr-338	87	19	from	from	ADP
ftr-338	87	20	mexico	mexico	PROPN
ftr-338	87	21	,	,	PUNCT
ftr-338	87	22	given	give	VERB
ftr-338	87	23	the	the	DET
ftr-338	87	24	contributions	contribution	NOUN
ftr-338	87	25	of	of	ADP
ftr-338	87	26	u.s	u.s	PROPN
ftr-338	87	27	.	.	PROPN
ftr-338	87	28	policy	policy	NOUN
ftr-338	87	29	to	to	ADP
ftr-338	87	30	the	the	DET
ftr-338	87	31	recently	recently	ADV
ftr-338	87	32	increased	increase	VERB
ftr-338	87	33	levels	level	NOUN
ftr-338	87	34	of	of	ADP
ftr-338	87	35	violence	violence	NOUN
ftr-338	87	36	in	in	ADP
ftr-338	87	37	that	that	DET
ftr-338	87	38	country	country	NOUN
ftr-338	87	39	.	.	PUNCT
ftr-338	88	1	this	this	DET
ftr-338	88	2	part	part	NOUN
ftr-338	88	3	will	will	AUX
ftr-338	88	4	also	also	ADV
ftr-338	88	5	suggest	suggest	VERB
ftr-338	88	6	that	that	SCONJ
ftr-338	88	7	policymakers	policymaker	NOUN
ftr-338	88	8	consider	consider	VERB
ftr-338	88	9	other	other	ADJ
ftr-338	88	10	alternatives	alternative	NOUN
ftr-338	88	11	(	(	PUNCT
ftr-338	88	12	such	such	ADJ
ftr-338	88	13	as	as	ADP
ftr-338	88	14	a	a	DET
ftr-338	88	15	joint	joint	ADJ
ftr-338	88	16	ruling	rule	VERB
ftr-338	88	17	process	process	NOUN
ftr-338	88	18	)	)	PUNCT
ftr-338	88	19	to	to	PART
ftr-338	88	20	give	give	VERB
ftr-338	88	21	mexican	mexican	ADJ
ftr-338	88	22	nationals	national	NOUN
ftr-338	88	23	more	more	ADV
ftr-338	88	24	certainty	certainty	ADJ
ftr-338	88	25	as	as	ADP
ftr-338	88	26	to	to	ADP
ftr-338	88	27	whether	whether	SCONJ
ftr-338	88	28	their	their	PRON
ftr-338	88	29	presence	presence	NOUN
ftr-338	88	30	in	in	ADP
ftr-338	88	31	the	the	DET
ftr-338	88	32	united	united	PROPN
ftr-338	88	33	states	states	PROPN
ftr-338	88	34	creates	create	VERB
ftr-338	88	35	u.s	u.s	PROPN
ftr-338	88	36	.	.	PROPN
ftr-338	88	37	tax	tax	NOUN
ftr-338	88	38	residency	residency	NOUN
ftr-338	88	39	.	.	PUNCT
ftr-338	89	1	ii	ii	PROPN
ftr-338	89	2	.	.	PUNCT
ftr-338	90	1	u.s	u.s	PROPN
ftr-338	90	2	.	.	PROPN
ftr-338	90	3	tax	tax	NOUN
ftr-338	90	4	residency	residency	NOUN
ftr-338	90	5	under	under	ADP
ftr-338	90	6	statutory	statutory	ADJ
ftr-338	90	7	law	law	NOUN
ftr-338	90	8	to	to	PART
ftr-338	90	9	determine	determine	VERB
ftr-338	90	10	whether	whether	SCONJ
ftr-338	90	11	an	an	DET
ftr-338	90	12	individual	individual	NOUN
ftr-338	90	13	is	be	AUX
ftr-338	90	14	a	a	DET
ftr-338	90	15	u.s	u.s	PROPN
ftr-338	90	16	.	.	PROPN
ftr-338	90	17	resident	resident	NOUN
ftr-338	90	18	,	,	PUNCT
ftr-338	90	19	one	one	PRON
ftr-338	90	20	must	must	AUX
ftr-338	90	21	first	first	ADV
ftr-338	90	22	consult	consult	VERB
ftr-338	90	23	the	the	DET
ftr-338	90	24	u.s	u.s	PROPN
ftr-338	90	25	.	.	PROPN
ftr-338	90	26	internal	internal	PROPN
ftr-338	90	27	revenue	revenue	NOUN
ftr-338	90	28	code	code	NOUN
ftr-338	90	29	for	for	ADP
ftr-338	90	30	the	the	DET
ftr-338	90	31	relevant	relevant	ADJ
ftr-338	90	32	rules.19	rules.19	NOUN
ftr-338	90	33	however	however	ADV
ftr-338	90	34	,	,	PUNCT
ftr-338	90	35	if	if	SCONJ
ftr-338	90	36	the	the	DET
ftr-338	90	37	individual	individual	NOUN
ftr-338	90	38	is	be	AUX
ftr-338	90	39	found	find	VERB
ftr-338	90	40	to	to	PART
ftr-338	90	41	be	be	AUX
ftr-338	90	42	a	a	DET
ftr-338	90	43	resident	resident	NOUN
ftr-338	90	44	under	under	ADP
ftr-338	90	45	these	these	DET
ftr-338	90	46	rules	rule	NOUN
ftr-338	90	47	,	,	PUNCT
ftr-338	90	48	this	this	PRON
ftr-338	90	49	is	be	AUX
ftr-338	90	50	not	not	PART
ftr-338	90	51	the	the	DET
ftr-338	90	52	end	end	NOUN
ftr-338	90	53	of	of	ADP
ftr-338	90	54	the	the	DET
ftr-338	90	55	analysis	analysis	NOUN
ftr-338	90	56	.	.	PUNCT
ftr-338	91	1	if	if	SCONJ
ftr-338	91	2	an	an	DET
ftr-338	91	3	individual	individual	NOUN
ftr-338	91	4	is	be	AUX
ftr-338	91	5	a	a	DET
ftr-338	91	6	foreign	foreign	ADJ
ftr-338	91	7	person	person	NOUN
ftr-338	91	8	who	who	PRON
ftr-338	91	9	is	be	AUX
ftr-338	91	10	also	also	ADV
ftr-338	91	11	entitled	entitle	VERB
ftr-338	91	12	to	to	PART
ftr-338	91	13	benefit	benefit	VERB
ftr-338	91	14	from	from	ADP
ftr-338	91	15	the	the	DET
ftr-338	91	16	provisions	provision	NOUN
ftr-338	91	17	of	of	ADP
ftr-338	91	18	a	a	DET
ftr-338	91	19	u.s	u.s	PROPN
ftr-338	91	20	.	.	PROPN
ftr-338	91	21	tax	tax	NOUN
ftr-338	91	22	treaty	treaty	NOUN
ftr-338	91	23	,	,	PUNCT
ftr-338	91	24	then	then	ADV
ftr-338	91	25	the	the	DET
ftr-338	91	26	treaty	treaty	NOUN
ftr-338	91	27	must	must	AUX
ftr-338	91	28	be	be	AUX
ftr-338	91	29	consulted	consult	VERB
ftr-338	91	30	to	to	PART
ftr-338	91	31	determine	determine	VERB
ftr-338	91	32	whether	whether	SCONJ
ftr-338	91	33	the	the	DET
ftr-338	91	34	individual	individual	NOUN
ftr-338	91	35	is	be	AUX
ftr-338	91	36	truly	truly	ADV
ftr-338	91	37	a	a	DET
ftr-338	91	38	u.s	u.s	PROPN
ftr-338	91	39	.	.	PROPN
ftr-338	91	40	resident	resident	NOUN
ftr-338	91	41	,	,	PUNCT
ftr-338	91	42	or	or	CCONJ
ftr-338	91	43	is	be	AUX
ftr-338	91	44	a	a	DET
ftr-338	91	45	15	15	NUM
ftr-338	91	46	.	.	PUNCT
ftr-338	92	1	reg	reg	NOUN
ftr-338	92	2	.	.	PUNCT
ftr-338	93	1	§	§	PROPN
ftr-338	93	2	1.1	1.1	NUM
ftr-338	93	3	-	-	SYM
ftr-338	93	4	1(b	1(b	NUM
ftr-338	93	5	)	)	PUNCT
ftr-338	93	6	.	.	PUNCT
ftr-338	94	1	16	16	NUM
ftr-338	94	2	.	.	PUNCT
ftr-338	95	1	as	as	ADP
ftr-338	95	2	a	a	DET
ftr-338	95	3	citizen	citizen	NOUN
ftr-338	95	4	of	of	ADP
ftr-338	95	5	mexico	mexico	PROPN
ftr-338	95	6	,	,	PUNCT
ftr-338	95	7	with	with	ADP
ftr-338	95	8	a	a	DET
ftr-338	95	9	home	home	NOUN
ftr-338	95	10	in	in	ADP
ftr-338	95	11	that	that	DET
ftr-338	95	12	country	country	NOUN
ftr-338	95	13	,	,	PUNCT
ftr-338	95	14	she	she	PRON
ftr-338	95	15	is	be	AUX
ftr-338	95	16	likely	likely	ADJ
ftr-338	95	17	to	to	PART
ftr-338	95	18	be	be	AUX
ftr-338	95	19	considered	consider	VERB
ftr-338	95	20	a	a	DET
ftr-338	95	21	mexican	mexican	ADJ
ftr-338	95	22	resident	resident	NOUN
ftr-338	95	23	for	for	ADP
ftr-338	95	24	mexican	mexican	ADJ
ftr-338	95	25	income	income	NOUN
ftr-338	95	26	tax	tax	NOUN
ftr-338	95	27	purposes	purpose	NOUN
ftr-338	95	28	.	.	PUNCT
ftr-338	96	1	see	see	VERB
ftr-338	96	2	infra	infra	NOUN
ftr-338	96	3	note	note	VERB
ftr-338	96	4	178	178	NUM
ftr-338	96	5	.	.	PUNCT
ftr-338	97	1	17	17	NUM
ftr-338	97	2	.	.	PUNCT
ftr-338	98	1	as	as	SCONJ
ftr-338	98	2	noted	note	VERB
ftr-338	98	3	,	,	PUNCT
ftr-338	98	4	it	it	PRON
ftr-338	98	5	may	may	AUX
ftr-338	98	6	be	be	AUX
ftr-338	98	7	that	that	SCONJ
ftr-338	98	8	she	she	PRON
ftr-338	98	9	entered	enter	VERB
ftr-338	98	10	the	the	DET
ftr-338	98	11	united	united	PROPN
ftr-338	98	12	states	states	PROPN
ftr-338	98	13	on	on	ADP
ftr-338	98	14	either	either	CCONJ
ftr-338	98	15	a	a	DET
ftr-338	98	16	“	"	PUNCT
ftr-338	98	17	tourist	tourist	NOUN
ftr-338	98	18	”	"	PUNCT
ftr-338	98	19	or	or	CCONJ
ftr-338	98	20	“	"	PUNCT
ftr-338	98	21	investor	investor	NOUN
ftr-338	98	22	”	"	PUNCT
ftr-338	98	23	visa	visa	NOUN
ftr-338	98	24	.	.	PUNCT
ftr-338	99	1	it	it	PRON
ftr-338	99	2	will	will	AUX
ftr-338	99	3	be	be	AUX
ftr-338	99	4	seen	see	VERB
ftr-338	99	5	that	that	SCONJ
ftr-338	99	6	a	a	DET
ftr-338	99	7	person	person	NOUN
ftr-338	99	8	’s	’s	PART
ftr-338	99	9	immigration	immigration	NOUN
ftr-338	99	10	status	status	NOUN
ftr-338	99	11	(	(	PUNCT
ftr-338	99	12	short	short	ADJ
ftr-338	99	13	of	of	ADP
ftr-338	99	14	lawful	lawful	ADJ
ftr-338	99	15	permanent	permanent	ADJ
ftr-338	99	16	residency	residency	NOUN
ftr-338	99	17	)	)	PUNCT
ftr-338	99	18	is	be	AUX
ftr-338	99	19	generally	generally	ADV
ftr-338	99	20	not	not	PART
ftr-338	99	21	determinative	determinative	ADJ
ftr-338	99	22	in	in	ADP
ftr-338	99	23	the	the	DET
ftr-338	99	24	analysis	analysis	NOUN
ftr-338	99	25	of	of	ADP
ftr-338	99	26	whether	whether	SCONJ
ftr-338	99	27	the	the	DET
ftr-338	99	28	individual	individual	NOUN
ftr-338	99	29	is	be	AUX
ftr-338	99	30	a	a	DET
ftr-338	99	31	u.s	u.s	PROPN
ftr-338	99	32	.	.	PROPN
ftr-338	99	33	tax	tax	NOUN
ftr-338	99	34	resident	resident	NOUN
ftr-338	99	35	subject	subject	NOUN
ftr-338	99	36	to	to	ADP
ftr-338	99	37	worldwide	worldwide	ADJ
ftr-338	99	38	taxation	taxation	NOUN
ftr-338	99	39	.	.	PUNCT
ftr-338	100	1	see	see	VERB
ftr-338	100	2	i.r.s	i.r.s	PROPN
ftr-338	100	3	.	.	PUNCT
ftr-338	101	1	tech	tech	NOUN
ftr-338	101	2	.	.	PUNCT
ftr-338	102	1	adv	adv	PROPN
ftr-338	102	2	.	.	PUNCT
ftr-338	102	3	mem	mem	PROPN
ftr-338	102	4	.	.	PUNCT
ftr-338	102	5	75	75	NUM
ftr-338	102	6	-	-	PUNCT
ftr-338	102	7	08	08	NUM
ftr-338	102	8	-	-	PUNCT
ftr-338	102	9	291120a	291120a	NOUN
ftr-338	102	10	(	(	PUNCT
ftr-338	102	11	aug	aug	PROPN
ftr-338	102	12	.	.	PROPN
ftr-338	102	13	29	29	NUM
ftr-338	102	14	,	,	PUNCT
ftr-338	102	15	1975	1975	NUM
ftr-338	102	16	)	)	PUNCT
ftr-338	102	17	(	(	PUNCT
ftr-338	102	18	finding	find	VERB
ftr-338	102	19	that	that	SCONJ
ftr-338	102	20	an	an	DET
ftr-338	102	21	individual	individual	NOUN
ftr-338	102	22	who	who	PRON
ftr-338	102	23	was	be	AUX
ftr-338	102	24	in	in	ADP
ftr-338	102	25	the	the	DET
ftr-338	102	26	united	united	PROPN
ftr-338	102	27	states	states	PROPN
ftr-338	102	28	illegally	illegally	ADV
ftr-338	102	29	was	be	AUX
ftr-338	102	30	nonetheless	nonetheless	ADV
ftr-338	102	31	a	a	DET
ftr-338	102	32	resident	resident	NOUN
ftr-338	102	33	of	of	ADP
ftr-338	102	34	the	the	DET
ftr-338	102	35	united	united	PROPN
ftr-338	102	36	states	states	PROPN
ftr-338	102	37	for	for	ADP
ftr-338	102	38	tax	tax	NOUN
ftr-338	102	39	purposes	purpose	NOUN
ftr-338	102	40	(	(	PUNCT
ftr-338	102	41	under	under	ADP
ftr-338	102	42	the	the	DET
ftr-338	102	43	test	test	NOUN
ftr-338	102	44	for	for	ADP
ftr-338	102	45	residency	residency	NOUN
ftr-338	102	46	that	that	PRON
ftr-338	102	47	appeared	appear	VERB
ftr-338	102	48	in	in	ADP
ftr-338	102	49	the	the	DET
ftr-338	102	50	law	law	NOUN
ftr-338	102	51	prior	prior	ADV
ftr-338	102	52	to	to	ADP
ftr-338	102	53	1984	1984	NUM
ftr-338	102	54	’s	’s	PART
ftr-338	102	55	introduction	introduction	NOUN
ftr-338	102	56	of	of	ADP
ftr-338	102	57	the	the	DET
ftr-338	102	58	“	"	PUNCT
ftr-338	102	59	substantial	substantial	ADJ
ftr-338	102	60	presence	presence	NOUN
ftr-338	102	61	test	test	NOUN
ftr-338	102	62	”	"	PUNCT
ftr-338	102	63	)	)	PUNCT
ftr-338	102	64	)	)	PUNCT
ftr-338	102	65	.	.	PUNCT
ftr-338	103	1	18	18	NUM
ftr-338	103	2	.	.	X
ftr-338	103	3	similar	similar	ADJ
ftr-338	103	4	issues	issue	NOUN
ftr-338	103	5	can	can	AUX
ftr-338	103	6	arise	arise	VERB
ftr-338	103	7	for	for	ADP
ftr-338	103	8	other	other	ADJ
ftr-338	103	9	individuals	individual	NOUN
ftr-338	103	10	fleeing	flee	VERB
ftr-338	103	11	violence	violence	NOUN
ftr-338	103	12	at	at	ADP
ftr-338	103	13	home	home	NOUN
ftr-338	103	14	,	,	PUNCT
ftr-338	103	15	such	such	ADJ
ftr-338	103	16	as	as	ADP
ftr-338	103	17	salvadorans	salvadoran	NOUN
ftr-338	103	18	fleeing	flee	VERB
ftr-338	103	19	violence	violence	NOUN
ftr-338	103	20	in	in	ADP
ftr-338	103	21	el	el	PROPN
ftr-338	103	22	salvador	salvador	PROPN
ftr-338	103	23	.	.	PUNCT
ftr-338	104	1	see	see	VERB
ftr-338	104	2	,	,	PUNCT
ftr-338	104	3	e.g.	e.g.	ADV
ftr-338	104	4	,	,	PUNCT
ftr-338	104	5	drew	draw	VERB
ftr-338	104	6	combs	comb	NOUN
ftr-338	104	7	,	,	PUNCT
ftr-338	104	8	nixon	nixon	PROPN
ftr-338	104	9	peabody	peabody	PROPN
ftr-338	104	10	lawyer	lawyer	PROPN
ftr-338	104	11	wins	win	VERB
ftr-338	104	12	asylum	asylum	NOUN
ftr-338	104	13	for	for	ADP
ftr-338	104	14	salvadoran	salvadoran	ADJ
ftr-338	104	15	teen	teen	NOUN
ftr-338	104	16	tormented	torment	VERB
ftr-338	104	17	by	by	ADP
ftr-338	104	18	gangs	gang	NOUN
ftr-338	104	19	,	,	PUNCT
ftr-338	104	20	am	be	AUX
ftr-338	104	21	.	.	PUNCT
ftr-338	105	1	law	law	NOUN
ftr-338	105	2	,	,	PUNCT
ftr-338	105	3	dec	dec	PROPN
ftr-338	105	4	.	.	PROPN
ftr-338	105	5	13	13	NUM
ftr-338	105	6	,	,	PUNCT
ftr-338	105	7	2011	2011	NUM
ftr-338	105	8	,	,	PUNCT
ftr-338	105	9	http://www.law.com/jsp/article.jsp?id=1202535303729	http://www.law.com/jsp/article.jsp?id=1202535303729	PROPN
ftr-338	105	10	.	.	PUNCT
ftr-338	106	1	the	the	DET
ftr-338	106	2	focus	focus	NOUN
ftr-338	106	3	of	of	ADP
ftr-338	106	4	this	this	DET
ftr-338	106	5	article	article	NOUN
ftr-338	106	6	,	,	PUNCT
ftr-338	106	7	however	however	ADV
ftr-338	106	8	,	,	PUNCT
ftr-338	106	9	will	will	AUX
ftr-338	106	10	be	be	AUX
ftr-338	106	11	on	on	ADP
ftr-338	106	12	mexico	mexico	PROPN
ftr-338	106	13	,	,	PUNCT
ftr-338	106	14	given	give	VERB
ftr-338	106	15	its	its	PRON
ftr-338	106	16	proximity	proximity	NOUN
ftr-338	106	17	to	to	ADP
ftr-338	106	18	the	the	DET
ftr-338	106	19	united	united	PROPN
ftr-338	106	20	states	states	PROPN
ftr-338	106	21	.	.	PUNCT
ftr-338	107	1	19	19	NUM
ftr-338	107	2	.	.	X
ftr-338	107	3	see	see	VERB
ftr-338	107	4	i.r.c	i.r.c	NOUN
ftr-338	107	5	.	.	PUNCT
ftr-338	108	1	§	§	PROPN
ftr-338	108	2	1	1	NUM
ftr-338	108	3	.	.	PROPN
ftr-338	108	4	832	832	NUM
ftr-338	108	5	florida	florida	PROPN
ftr-338	108	6	tax	tax	NOUN
ftr-338	108	7	review	review	NOUN
ftr-338	108	8	[	[	X
ftr-338	108	9	vol.12:10	vol.12:10	NUM
ftr-338	108	10	resident	resident	NOUN
ftr-338	108	11	of	of	ADP
ftr-338	108	12	the	the	DET
ftr-338	108	13	other	other	ADJ
ftr-338	108	14	country	country	NOUN
ftr-338	108	15	,	,	PUNCT
ftr-338	108	16	for	for	ADP
ftr-338	108	17	(	(	PUNCT
ftr-338	108	18	at	at	ADP
ftr-338	108	19	least	least	ADJ
ftr-338	108	20	some	some	PRON
ftr-338	108	21	)	)	PUNCT
ftr-338	108	22	purposes	purpose	NOUN
ftr-338	108	23	of	of	ADP
ftr-338	108	24	u.s	u.s	PROPN
ftr-338	108	25	.	.	PROPN
ftr-338	108	26	taxation.20	taxation.20	NOUN
ftr-338	108	27	these	these	DET
ftr-338	108	28	rules	rule	NOUN
ftr-338	108	29	are	be	AUX
ftr-338	108	30	now	now	ADV
ftr-338	108	31	discussed	discuss	VERB
ftr-338	108	32	in	in	ADP
ftr-338	108	33	turn	turn	NOUN
ftr-338	108	34	(	(	PUNCT
ftr-338	108	35	the	the	DET
ftr-338	108	36	treaty	treaty	NOUN
ftr-338	108	37	rules	rule	NOUN
ftr-338	108	38	are	be	AUX
ftr-338	108	39	discussed	discuss	VERB
ftr-338	108	40	in	in	ADP
ftr-338	108	41	part	part	NOUN
ftr-338	108	42	iii	iii	NOUN
ftr-338	108	43	)	)	PUNCT
ftr-338	108	44	.	.	PUNCT
ftr-338	109	1	a.	a.	NOUN
ftr-338	109	2	consequences	consequence	NOUN
ftr-338	109	3	of	of	ADP
ftr-338	109	4	the	the	DET
ftr-338	109	5	u.s	u.s	PROPN
ftr-338	109	6	.	.	PROPN
ftr-338	109	7	residency	residency	NOUN
ftr-338	109	8	determination	determination	NOUN
ftr-338	109	9	before	before	ADP
ftr-338	109	10	proceeding	proceed	VERB
ftr-338	109	11	to	to	PART
ftr-338	109	12	discuss	discuss	VERB
ftr-338	109	13	u.s	u.s	PROPN
ftr-338	109	14	.	.	PROPN
ftr-338	109	15	residency	residency	NOUN
ftr-338	109	16	rules	rule	NOUN
ftr-338	109	17	in	in	ADP
ftr-338	109	18	detail	detail	NOUN
ftr-338	109	19	,	,	PUNCT
ftr-338	109	20	it	it	PRON
ftr-338	109	21	is	be	AUX
ftr-338	109	22	worth	worth	ADJ
ftr-338	109	23	evaluating	evaluate	VERB
ftr-338	109	24	the	the	DET
ftr-338	109	25	consequences	consequence	NOUN
ftr-338	109	26	of	of	ADP
ftr-338	109	27	a	a	DET
ftr-338	109	28	u.s	u.s	PROPN
ftr-338	109	29	.	.	PROPN
ftr-338	109	30	residency	residency	NOUN
ftr-338	109	31	determination	determination	NOUN
ftr-338	109	32	.	.	PUNCT
ftr-338	110	1	also	also	ADV
ftr-338	110	2	,	,	PUNCT
ftr-338	110	3	it	it	PRON
ftr-338	110	4	is	be	AUX
ftr-338	110	5	useful	useful	ADJ
ftr-338	110	6	to	to	PART
ftr-338	110	7	explore	explore	VERB
ftr-338	110	8	the	the	DET
ftr-338	110	9	differing	differ	VERB
ftr-338	110	10	tax	tax	NOUN
ftr-338	110	11	treatment	treatment	NOUN
ftr-338	110	12	accorded	accord	VERB
ftr-338	110	13	to	to	ADP
ftr-338	110	14	individuals	individual	NOUN
ftr-338	110	15	who	who	PRON
ftr-338	110	16	are	be	AUX
ftr-338	110	17	not	not	PART
ftr-338	110	18	residents	resident	NOUN
ftr-338	110	19	of	of	ADP
ftr-338	110	20	the	the	DET
ftr-338	110	21	united	united	PROPN
ftr-338	110	22	states	states	PROPN
ftr-338	110	23	.	.	PUNCT
ftr-338	111	1	each	each	PRON
ftr-338	111	2	will	will	AUX
ftr-338	111	3	be	be	AUX
ftr-338	111	4	discussed	discuss	VERB
ftr-338	111	5	in	in	ADP
ftr-338	111	6	turn	turn	NOUN
ftr-338	111	7	.	.	PUNCT
ftr-338	112	1	1	1	X
ftr-338	112	2	.	.	NUM
ftr-338	112	3	consequences	consequence	NOUN
ftr-338	112	4	of	of	ADP
ftr-338	112	5	u.s	u.s	PROPN
ftr-338	112	6	.	.	PROPN
ftr-338	112	7	residency	residency	NOUN
ftr-338	112	8	if	if	SCONJ
ftr-338	112	9	an	an	DET
ftr-338	112	10	individual	individual	NOUN
ftr-338	112	11	is	be	AUX
ftr-338	112	12	determined	determine	VERB
ftr-338	112	13	to	to	PART
ftr-338	112	14	be	be	AUX
ftr-338	112	15	a	a	DET
ftr-338	112	16	u.s	u.s	PROPN
ftr-338	112	17	.	.	PROPN
ftr-338	112	18	resident	resident	NOUN
ftr-338	112	19	(	(	PUNCT
ftr-338	112	20	specifically	specifically	ADV
ftr-338	112	21	,	,	PUNCT
ftr-338	112	22	a	a	DET
ftr-338	112	23	“	"	PUNCT
ftr-338	112	24	resident	resident	ADJ
ftr-338	112	25	alien	alien	ADJ
ftr-338	112	26	individual	individual	NOUN
ftr-338	112	27	”	"	PUNCT
ftr-338	112	28	)	)	PUNCT
ftr-338	112	29	,	,	PUNCT
ftr-338	112	30	then	then	ADV
ftr-338	112	31	such	such	ADJ
ftr-338	112	32	individual	individual	NOUN
ftr-338	112	33	is	be	AUX
ftr-338	112	34	taxed	tax	VERB
ftr-338	112	35	by	by	ADP
ftr-338	112	36	the	the	DET
ftr-338	112	37	united	united	PROPN
ftr-338	112	38	states	states	PROPN
ftr-338	112	39	on	on	ADP
ftr-338	112	40	his	his	PRON
ftr-338	112	41	or	or	CCONJ
ftr-338	112	42	her	her	PRON
ftr-338	112	43	worldwide	worldwide	ADJ
ftr-338	112	44	income	income	NOUN
ftr-338	112	45	,	,	PUNCT
ftr-338	112	46	no	no	ADV
ftr-338	112	47	matter	matter	ADV
ftr-338	112	48	where	where	SCONJ
ftr-338	112	49	earned.21	earned.21	PROPN
ftr-338	112	50	likewise	likewise	ADV
ftr-338	112	51	,	,	PUNCT
ftr-338	112	52	there	there	PRON
ftr-338	112	53	may	may	AUX
ftr-338	112	54	be	be	AUX
ftr-338	112	55	gift	gift	NOUN
ftr-338	112	56	and	and	CCONJ
ftr-338	112	57	estate	estate	NOUN
ftr-338	112	58	tax	tax	NOUN
ftr-338	112	59	consequences	consequence	NOUN
ftr-338	112	60	to	to	ADP
ftr-338	112	61	the	the	DET
ftr-338	112	62	determination.22	determination.22	NOUN
ftr-338	112	63	lastly	lastly	ADV
ftr-338	112	64	,	,	PUNCT
ftr-338	112	65	depending	depend	VERB
ftr-338	112	66	on	on	ADP
ftr-338	112	67	the	the	DET
ftr-338	112	68	type	type	NOUN
ftr-338	112	69	of	of	ADP
ftr-338	112	70	resident	resident	NOUN
ftr-338	112	71	,	,	PUNCT
ftr-338	112	72	there	there	PRON
ftr-338	112	73	may	may	AUX
ftr-338	112	74	be	be	AUX
ftr-338	112	75	u.s	u.s	PROPN
ftr-338	112	76	.	.	PROPN
ftr-338	112	77	tax	tax	NOUN
ftr-338	112	78	consequences	consequence	NOUN
ftr-338	112	79	upon	upon	SCONJ
ftr-338	112	80	the	the	DET
ftr-338	112	81	termination	termination	NOUN
ftr-338	112	82	of	of	ADP
ftr-338	112	83	u.s	u.s	PROPN
ftr-338	112	84	.	.	PROPN
ftr-338	112	85	residency	residency	NOUN
ftr-338	112	86	status.23	status.23	NOUN
ftr-338	112	87	in	in	ADP
ftr-338	112	88	addition	addition	NOUN
ftr-338	112	89	,	,	PUNCT
ftr-338	112	90	there	there	PRON
ftr-338	112	91	are	be	VERB
ftr-338	112	92	numerous	numerous	ADJ
ftr-338	112	93	reporting	reporting	NOUN
ftr-338	112	94	requirements	requirement	NOUN
ftr-338	112	95	that	that	PRON
ftr-338	112	96	are	be	AUX
ftr-338	112	97	triggered	trigger	VERB
ftr-338	112	98	by	by	ADP
ftr-338	112	99	u.s	u.s	PROPN
ftr-338	112	100	.	.	PROPN
ftr-338	112	101	residency	residency	NOUN
ftr-338	112	102	,	,	PUNCT
ftr-338	112	103	including	include	VERB
ftr-338	112	104	an	an	DET
ftr-338	112	105	obligation	obligation	NOUN
ftr-338	112	106	to	to	PART
ftr-338	112	107	report	report	VERB
ftr-338	112	108	most	most	ADJ
ftr-338	112	109	foreign	foreign	ADJ
ftr-338	112	110	bank	bank	NOUN
ftr-338	112	111	accounts,24certain	accounts,24certain	NOUN
ftr-338	112	112	ownership	ownership	NOUN
ftr-338	112	113	interests	interest	NOUN
ftr-338	112	114	in	in	ADP
ftr-338	112	115	foreign	foreign	ADJ
ftr-338	112	116	corporations	corporation	NOUN
ftr-338	112	117	and	and	CCONJ
ftr-338	112	118	partnerships	partnership	NOUN
ftr-338	112	119	,	,	PUNCT
ftr-338	112	120	and25	and25	ADJ
ftr-338	112	121	interests	interest	NOUN
ftr-338	112	122	in	in	ADP
ftr-338	112	123	foreign	foreign	ADJ
ftr-338	112	124	trusts.26	trusts.26	ADJ
ftr-338	112	125	further	far	ADV
ftr-338	112	126	,	,	PUNCT
ftr-338	112	127	as	as	ADP
ftr-338	112	128	a	a	DET
ftr-338	112	129	u.s	u.s	PROPN
ftr-338	112	130	.	.	PROPN
ftr-338	112	131	resident	resident	PROPN
ftr-338	112	132	,	,	PUNCT
ftr-338	112	133	an	an	DET
ftr-338	112	134	20	20	NUM
ftr-338	112	135	.	.	PUNCT
ftr-338	113	1	see	see	VERB
ftr-338	113	2	i.r.c	i.r.c	NOUN
ftr-338	113	3	.	.	PUNCT
ftr-338	114	1	§	§	PROPN
ftr-338	114	2	894(a	894(a	PROPN
ftr-338	114	3	)	)	PUNCT
ftr-338	114	4	,	,	PUNCT
ftr-338	114	5	which	which	PRON
ftr-338	114	6	states	state	VERB
ftr-338	114	7	that	that	SCONJ
ftr-338	114	8	u.s	u.s	PROPN
ftr-338	114	9	.	.	PROPN
ftr-338	114	10	domestic	domestic	ADJ
ftr-338	114	11	law	law	NOUN
ftr-338	114	12	shall	shall	AUX
ftr-338	114	13	be	be	AUX
ftr-338	114	14	applied	apply	VERB
ftr-338	114	15	with	with	ADP
ftr-338	114	16	“	"	PUNCT
ftr-338	114	17	due	due	ADJ
ftr-338	114	18	regard	regard	NOUN
ftr-338	114	19	”	"	PUNCT
ftr-338	114	20	to	to	ADP
ftr-338	114	21	any	any	DET
ftr-338	114	22	treaty	treaty	NOUN
ftr-338	114	23	obligation	obligation	NOUN
ftr-338	114	24	of	of	ADP
ftr-338	114	25	the	the	DET
ftr-338	114	26	united	united	PROPN
ftr-338	114	27	states	states	PROPN
ftr-338	114	28	.	.	PUNCT
ftr-338	115	1	the	the	DET
ftr-338	115	2	u.s	u.s	PROPN
ftr-338	115	3	.	.	PROPN
ftr-338	115	4	supreme	supreme	PROPN
ftr-338	115	5	court	court	PROPN
ftr-338	115	6	has	have	AUX
ftr-338	115	7	generally	generally	ADV
ftr-338	115	8	stated	state	VERB
ftr-338	115	9	that	that	SCONJ
ftr-338	115	10	the	the	DET
ftr-338	115	11	“	"	PUNCT
ftr-338	115	12	last	last	ADJ
ftr-338	115	13	expression	expression	NOUN
ftr-338	115	14	of	of	ADP
ftr-338	115	15	the	the	DET
ftr-338	115	16	sovereign	sovereign	ADJ
ftr-338	115	17	will	will	NOUN
ftr-338	115	18	”	"	PUNCT
ftr-338	115	19	shall	shall	AUX
ftr-338	115	20	prevail	prevail	VERB
ftr-338	115	21	when	when	SCONJ
ftr-338	115	22	a	a	DET
ftr-338	115	23	treaty	treaty	NOUN
ftr-338	115	24	(	(	PUNCT
ftr-338	115	25	including	include	VERB
ftr-338	115	26	a	a	DET
ftr-338	115	27	tax	tax	NOUN
ftr-338	115	28	treaty	treaty	NOUN
ftr-338	115	29	)	)	PUNCT
ftr-338	115	30	conflicts	conflict	NOUN
ftr-338	115	31	with	with	ADP
ftr-338	115	32	u.s	u.s	PROPN
ftr-338	115	33	.	.	PROPN
ftr-338	115	34	domestic	domestic	ADJ
ftr-338	115	35	law	law	NOUN
ftr-338	115	36	,	,	PUNCT
ftr-338	115	37	and	and	CCONJ
ftr-338	115	38	hence	hence	ADV
ftr-338	115	39	a	a	DET
ftr-338	115	40	tax	tax	NOUN
ftr-338	115	41	treaty	treaty	NOUN
ftr-338	115	42	may	may	AUX
ftr-338	115	43	override	override	VERB
ftr-338	115	44	a	a	DET
ftr-338	115	45	determination	determination	NOUN
ftr-338	115	46	under	under	ADP
ftr-338	115	47	domestic	domestic	ADJ
ftr-338	115	48	tax	tax	NOUN
ftr-338	115	49	law	law	NOUN
ftr-338	115	50	.	.	PUNCT
ftr-338	116	1	chae	chae	PROPN
ftr-338	116	2	chan	chan	PROPN
ftr-338	116	3	ping	ping	PROPN
ftr-338	116	4	v.	v.	PROPN
ftr-338	116	5	united	united	PROPN
ftr-338	116	6	states	states	PROPN
ftr-338	116	7	,	,	PUNCT
ftr-338	116	8	130	130	NUM
ftr-338	116	9	u.s	u.s	PROPN
ftr-338	116	10	.	.	PROPN
ftr-338	116	11	581	581	NUM
ftr-338	116	12	,	,	PUNCT
ftr-338	116	13	600	600	NUM
ftr-338	116	14	(	(	PUNCT
ftr-338	116	15	1889	1889	NUM
ftr-338	116	16	)	)	PUNCT
ftr-338	116	17	.	.	PUNCT
ftr-338	117	1	for	for	ADP
ftr-338	117	2	a	a	DET
ftr-338	117	3	general	general	ADJ
ftr-338	117	4	discussion	discussion	NOUN
ftr-338	117	5	of	of	ADP
ftr-338	117	6	the	the	DET
ftr-338	117	7	treaty	treaty	NOUN
ftr-338	117	8	override	override	NOUN
ftr-338	117	9	issue	issue	NOUN
ftr-338	117	10	,	,	PUNCT
ftr-338	117	11	see	see	VERB
ftr-338	117	12	sung	sung	PROPN
ftr-338	117	13	-	-	PUNCT
ftr-338	117	14	soo	soo	PROPN
ftr-338	117	15	han	han	PROPN
ftr-338	117	16	,	,	PUNCT
ftr-338	117	17	the	the	DET
ftr-338	117	18	harmonization	harmonization	NOUN
ftr-338	117	19	of	of	ADP
ftr-338	117	20	tax	tax	NOUN
ftr-338	117	21	treaties	treaty	NOUN
ftr-338	117	22	and	and	CCONJ
ftr-338	117	23	domestic	domestic	ADJ
ftr-338	117	24	law	law	NOUN
ftr-338	117	25	,	,	PUNCT
ftr-338	117	26	7	7	NUM
ftr-338	117	27	byu	byu	NOUN
ftr-338	117	28	int'l	int'l	PROPN
ftr-338	117	29	l.	l.	PROPN
ftr-338	117	30	&	&	CCONJ
ftr-338	117	31	mgmt	mgmt	PROPN
ftr-338	117	32	.	.	PUNCT
ftr-338	118	1	rev	rev	PROPN
ftr-338	118	2	.	.	PROPN
ftr-338	118	3	29	29	NUM
ftr-338	118	4	(	(	PUNCT
ftr-338	118	5	2011	2011	NUM
ftr-338	118	6	)	)	PUNCT
ftr-338	118	7	.	.	PUNCT
ftr-338	119	1	21	21	NUM
ftr-338	119	2	.	.	PUNCT
ftr-338	120	1	reg	reg	NOUN
ftr-338	120	2	.	.	PUNCT
ftr-338	121	1	§	§	PROPN
ftr-338	121	2	1.1	1.1	NUM
ftr-338	121	3	-	-	SYM
ftr-338	121	4	1(b	1(b	NUM
ftr-338	121	5	)	)	PUNCT
ftr-338	121	6	.	.	PUNCT
ftr-338	122	1	worldwide	worldwide	ADJ
ftr-338	122	2	taxation	taxation	NOUN
ftr-338	122	3	will	will	AUX
ftr-338	122	4	result	result	VERB
ftr-338	122	5	even	even	ADV
ftr-338	122	6	if	if	SCONJ
ftr-338	122	7	a	a	DET
ftr-338	122	8	foreign	foreign	ADJ
ftr-338	122	9	government	government	NOUN
ftr-338	122	10	also	also	ADV
ftr-338	122	11	considers	consider	VERB
ftr-338	122	12	the	the	DET
ftr-338	122	13	individual	individual	NOUN
ftr-338	122	14	to	to	PART
ftr-338	122	15	be	be	AUX
ftr-338	122	16	a	a	DET
ftr-338	122	17	foreign	foreign	ADJ
ftr-338	122	18	resident	resident	NOUN
ftr-338	122	19	and	and	CCONJ
ftr-338	122	20	thus	thus	ADV
ftr-338	122	21	subject	subject	ADJ
ftr-338	122	22	to	to	ADP
ftr-338	122	23	foreign	foreign	ADJ
ftr-338	122	24	income	income	NOUN
ftr-338	122	25	taxation	taxation	NOUN
ftr-338	122	26	as	as	ADV
ftr-338	122	27	well	well	ADV
ftr-338	122	28	.	.	PUNCT
ftr-338	123	1	in	in	ADP
ftr-338	123	2	these	these	DET
ftr-338	123	3	situations	situation	NOUN
ftr-338	123	4	,	,	PUNCT
ftr-338	123	5	u.s	u.s	PROPN
ftr-338	123	6	.	.	PROPN
ftr-338	123	7	residents	resident	NOUN
ftr-338	123	8	typically	typically	ADV
ftr-338	123	9	can	can	AUX
ftr-338	123	10	take	take	VERB
ftr-338	123	11	a	a	DET
ftr-338	123	12	credit	credit	NOUN
ftr-338	123	13	against	against	ADP
ftr-338	123	14	u.s	u.s	PROPN
ftr-338	123	15	.	.	PROPN
ftr-338	123	16	tax	tax	NOUN
ftr-338	123	17	liability	liability	NOUN
ftr-338	123	18	for	for	ADP
ftr-338	123	19	any	any	DET
ftr-338	123	20	income	income	NOUN
ftr-338	123	21	taxes	taxis	NOUN
ftr-338	123	22	paid	pay	VERB
ftr-338	123	23	to	to	ADP
ftr-338	123	24	a	a	DET
ftr-338	123	25	foreign	foreign	ADJ
ftr-338	123	26	government	government	NOUN
ftr-338	123	27	in	in	ADP
ftr-338	123	28	order	order	NOUN
ftr-338	123	29	to	to	PART
ftr-338	123	30	mitigate	mitigate	VERB
ftr-338	123	31	the	the	DET
ftr-338	123	32	likelihood	likelihood	NOUN
ftr-338	123	33	of	of	ADP
ftr-338	123	34	double	double	ADJ
ftr-338	123	35	taxation	taxation	NOUN
ftr-338	123	36	.	.	PUNCT
ftr-338	124	1	see	see	VERB
ftr-338	124	2	i.r.c	i.r.c	NOUN
ftr-338	124	3	.	.	PUNCT
ftr-338	125	1	§	§	PROPN
ftr-338	125	2	901	901	NUM
ftr-338	125	3	.	.	PUNCT
ftr-338	126	1	22	22	NUM
ftr-338	126	2	.	.	PUNCT
ftr-338	127	1	see	see	VERB
ftr-338	127	2	,	,	PUNCT
ftr-338	127	3	e.g.	e.g.	ADV
ftr-338	127	4	,	,	PUNCT
ftr-338	127	5	i.r.c	i.r.c	NOUN
ftr-338	127	6	.	.	PUNCT
ftr-338	128	1	§	§	PROPN
ftr-338	128	2	2001	2001	NUM
ftr-338	128	3	.	.	PUNCT
ftr-338	129	1	23	23	NUM
ftr-338	129	2	.	.	PUNCT
ftr-338	129	3	i.r.c	i.r.c	NOUN
ftr-338	129	4	.	.	PUNCT
ftr-338	130	1	§	§	PROPN
ftr-338	130	2	§	§	PROPN
ftr-338	130	3	877	877	NUM
ftr-338	130	4	,	,	PUNCT
ftr-338	130	5	7701(b)(10	7701(b)(10	NUM
ftr-338	130	6	)	)	PUNCT
ftr-338	130	7	.	.	PUNCT
ftr-338	131	1	24	24	NUM
ftr-338	131	2	.	.	X
ftr-338	131	3	transfer	transfer	NOUN
ftr-338	131	4	and	and	CCONJ
ftr-338	131	5	reorganization	reorganization	NOUN
ftr-338	131	6	of	of	ADP
ftr-338	131	7	bank	bank	PROPN
ftr-338	131	8	secrecy	secrecy	PROPN
ftr-338	131	9	act	act	PROPN
ftr-338	131	10	regulations	regulation	NOUN
ftr-338	131	11	,	,	PUNCT
ftr-338	131	12	75	75	NUM
ftr-338	131	13	fed	feed	VERB
ftr-338	131	14	.	.	PUNCT
ftr-338	132	1	reg	reg	PROPN
ftr-338	132	2	.	.	PUNCT
ftr-338	133	1	65806	65806	NUM
ftr-338	133	2	-	-	SYM
ftr-338	133	3	01	01	NUM
ftr-338	133	4	(	(	PUNCT
ftr-338	133	5	proposed	propose	VERB
ftr-338	133	6	oct	oct	PROPN
ftr-338	133	7	.	.	PROPN
ftr-338	133	8	26	26	NUM
ftr-338	133	9	,	,	PUNCT
ftr-338	133	10	2010	2010	NUM
ftr-338	133	11	)	)	PUNCT
ftr-338	133	12	(	(	PUNCT
ftr-338	133	13	to	to	PART
ftr-338	133	14	be	be	AUX
ftr-338	133	15	codified	codify	VERB
ftr-338	133	16	at	at	ADP
ftr-338	133	17	31	31	NUM
ftr-338	133	18	c.f.r	c.f.r	NOUN
ftr-338	133	19	.	.	PUNCT
ftr-338	134	1	§	§	PROPN
ftr-338	134	2	103.24	103.24	NUM
ftr-338	134	3	)	)	PUNCT
ftr-338	134	4	.	.	PUNCT
ftr-338	135	1	this	this	DET
ftr-338	135	2	obligation	obligation	NOUN
ftr-338	135	3	is	be	AUX
ftr-338	135	4	due	due	ADJ
ftr-338	135	5	to	to	PART
ftr-338	135	6	become	become	VERB
ftr-338	135	7	more	more	ADV
ftr-338	135	8	onerous	onerous	ADJ
ftr-338	135	9	once	once	SCONJ
ftr-338	135	10	the	the	DET
ftr-338	135	11	new	new	ADJ
ftr-338	135	12	rules	rule	NOUN
ftr-338	135	13	of	of	ADP
ftr-338	135	14	the	the	DET
ftr-338	135	15	foreign	foreign	ADJ
ftr-338	135	16	account	account	NOUN
ftr-338	135	17	tax	tax	NOUN
ftr-338	135	18	compliance	compliance	NOUN
ftr-338	135	19	act	act	NOUN
ftr-338	135	20	(	(	PUNCT
ftr-338	135	21	fatca	fatca	ADJ
ftr-338	135	22	)	)	PUNCT
ftr-338	135	23	come	come	VERB
ftr-338	135	24	into	into	ADP
ftr-338	135	25	effect	effect	NOUN
ftr-338	135	26	in	in	ADP
ftr-338	135	27	2013	2013	NUM
ftr-338	135	28	and	and	CCONJ
ftr-338	135	29	2014	2014	NUM
ftr-338	135	30	.	.	PUNCT
ftr-338	136	1	see	see	VERB
ftr-338	136	2	i.r.c	i.r.c	NOUN
ftr-338	136	3	.	.	PUNCT
ftr-338	137	1	§	§	PROPN
ftr-338	137	2	§	§	PROPN
ftr-338	137	3	1471	1471	NUM
ftr-338	137	4	-	-	SYM
ftr-338	137	5	1474	1474	NUM
ftr-338	137	6	(	(	PUNCT
ftr-338	137	7	effective	effective	ADJ
ftr-338	137	8	for	for	ADP
ftr-338	137	9	payments	payment	NOUN
ftr-338	137	10	made	make	VERB
ftr-338	137	11	after	after	ADP
ftr-338	137	12	december	december	PROPN
ftr-338	137	13	31	31	NUM
ftr-338	137	14	,	,	PUNCT
ftr-338	137	15	2012	2012	NUM
ftr-338	137	16	)	)	PUNCT
ftr-338	137	17	.	.	PUNCT
ftr-338	138	1	25	25	NUM
ftr-338	138	2	.	.	X
ftr-338	139	1	see	see	VERB
ftr-338	139	2	,	,	PUNCT
ftr-338	139	3	e.g.	e.g.	ADV
ftr-338	139	4	,	,	PUNCT
ftr-338	139	5	i.r.c	i.r.c	NOUN
ftr-338	139	6	.	.	PUNCT
ftr-338	140	1	§	§	PROPN
ftr-338	140	2	6038	6038	NUM
ftr-338	140	3	.	.	PUNCT
ftr-338	141	1	2012	2012	NUM
ftr-338	141	2	]	]	PUNCT
ftr-338	141	3	one	one	NUM
ftr-338	141	4	danger	danger	NOUN
ftr-338	141	5	for	for	ADP
ftr-338	141	6	another	another	DET
ftr-338	141	7	833	833	NUM
ftr-338	141	8	individual	individual	NOUN
ftr-338	141	9	is	be	AUX
ftr-338	141	10	subject	subject	ADJ
ftr-338	141	11	to	to	ADP
ftr-338	141	12	the	the	DET
ftr-338	141	13	“	"	PUNCT
ftr-338	141	14	subpart	subpart	ADJ
ftr-338	141	15	f	f	NOUN
ftr-338	141	16	”	"	PUNCT
ftr-338	141	17	regime	regime	NOUN
ftr-338	141	18	,	,	PUNCT
ftr-338	141	19	under	under	ADP
ftr-338	141	20	which	which	PRON
ftr-338	141	21	the	the	DET
ftr-338	141	22	income	income	NOUN
ftr-338	141	23	of	of	ADP
ftr-338	141	24	certain	certain	ADJ
ftr-338	141	25	foreign	foreign	ADJ
ftr-338	141	26	corporations	corporation	NOUN
ftr-338	141	27	that	that	PRON
ftr-338	141	28	are	be	AUX
ftr-338	141	29	“	"	PUNCT
ftr-338	141	30	controlled	control	VERB
ftr-338	141	31	”	"	PUNCT
ftr-338	141	32	by	by	ADP
ftr-338	141	33	the	the	DET
ftr-338	141	34	individual	individual	NOUN
ftr-338	141	35	is	be	AUX
ftr-338	141	36	subject	subject	ADJ
ftr-338	141	37	to	to	ADP
ftr-338	141	38	current	current	ADJ
ftr-338	141	39	u.s	u.s	PROPN
ftr-338	141	40	.	.	PROPN
ftr-338	141	41	taxation.27	taxation.27	PROPN
ftr-338	141	42	however	however	ADV
ftr-338	141	43	,	,	PUNCT
ftr-338	141	44	there	there	PRON
ftr-338	141	45	also	also	ADV
ftr-338	141	46	may	may	AUX
ftr-338	141	47	be	be	AUX
ftr-338	141	48	taxpayer	taxpayer	NOUN
ftr-338	141	49	-	-	PUNCT
ftr-338	141	50	positive	positive	ADJ
ftr-338	141	51	effects	effect	NOUN
ftr-338	141	52	to	to	ADP
ftr-338	141	53	a	a	DET
ftr-338	141	54	determination	determination	NOUN
ftr-338	141	55	of	of	ADP
ftr-338	141	56	u.s	u.s	PROPN
ftr-338	141	57	.	.	PROPN
ftr-338	141	58	residency	residency	NOUN
ftr-338	141	59	.	.	PUNCT
ftr-338	142	1	for	for	ADP
ftr-338	142	2	example	example	NOUN
ftr-338	142	3	,	,	PUNCT
ftr-338	142	4	a	a	DET
ftr-338	142	5	u.s	u.s	PROPN
ftr-338	142	6	.	.	PROPN
ftr-338	142	7	resident	resident	PROPN
ftr-338	142	8	taxpayer	taxpayer	NOUN
ftr-338	142	9	may	may	AUX
ftr-338	142	10	be	be	AUX
ftr-338	142	11	entitled	entitle	VERB
ftr-338	142	12	to	to	ADP
ftr-338	142	13	tax	tax	NOUN
ftr-338	142	14	deductions	deduction	NOUN
ftr-338	142	15	(	(	PUNCT
ftr-338	142	16	such	such	ADJ
ftr-338	142	17	as	as	ADP
ftr-338	142	18	the	the	DET
ftr-338	142	19	deduction	deduction	NOUN
ftr-338	142	20	for	for	ADP
ftr-338	142	21	mortgage	mortgage	NOUN
ftr-338	142	22	interest	interest	NOUN
ftr-338	142	23	paid	pay	VERB
ftr-338	142	24	)	)	PUNCT
ftr-338	142	25	that	that	PRON
ftr-338	142	26	are	be	AUX
ftr-338	142	27	not	not	PART
ftr-338	142	28	available	available	ADJ
ftr-338	142	29	to	to	ADP
ftr-338	142	30	nonresidents.28	nonresidents.28	ADV
ftr-338	142	31	further	far	ADV
ftr-338	142	32	,	,	PUNCT
ftr-338	142	33	a	a	DET
ftr-338	142	34	u.s	u.s	PROPN
ftr-338	142	35	.	.	PROPN
ftr-338	142	36	resident	resident	NOUN
ftr-338	142	37	can	can	AUX
ftr-338	142	38	be	be	AUX
ftr-338	142	39	a	a	DET
ftr-338	142	40	shareholder	shareholder	NOUN
ftr-338	142	41	in	in	ADP
ftr-338	142	42	a	a	DET
ftr-338	142	43	subchapter	subchapter	NOUN
ftr-338	142	44	s	s	PART
ftr-338	142	45	corporation	corporation	NOUN
ftr-338	142	46	,	,	PUNCT
ftr-338	142	47	while	while	SCONJ
ftr-338	142	48	nonresidents	nonresident	NOUN
ftr-338	142	49	cannot.29	cannot.29	VERB
ftr-338	142	50	in	in	ADP
ftr-338	142	51	general	general	ADJ
ftr-338	142	52	,	,	PUNCT
ftr-338	142	53	subchapter	subchapter	NOUN
ftr-338	142	54	s	s	NOUN
ftr-338	142	55	treatment	treatment	NOUN
ftr-338	142	56	is	be	AUX
ftr-338	142	57	a	a	DET
ftr-338	142	58	positive	positive	ADJ
ftr-338	142	59	result	result	NOUN
ftr-338	142	60	for	for	ADP
ftr-338	142	61	the	the	DET
ftr-338	142	62	entity	entity	NOUN
ftr-338	142	63	and	and	CCONJ
ftr-338	142	64	its	its	PRON
ftr-338	142	65	shareholders	shareholder	NOUN
ftr-338	142	66	,	,	PUNCT
ftr-338	142	67	as	as	SCONJ
ftr-338	142	68	it	it	PRON
ftr-338	142	69	generally	generally	ADV
ftr-338	142	70	permits	permit	VERB
ftr-338	142	71	pass	pass	VERB
ftr-338	142	72	-	-	PUNCT
ftr-338	142	73	through	through	ADP
ftr-338	142	74	taxation	taxation	NOUN
ftr-338	142	75	and	and	CCONJ
ftr-338	142	76	hence	hence	ADV
ftr-338	142	77	avoids	avoid	VERB
ftr-338	142	78	the	the	DET
ftr-338	142	79	double	double	ADJ
ftr-338	142	80	taxation	taxation	NOUN
ftr-338	142	81	imposed	impose	VERB
ftr-338	142	82	on	on	ADP
ftr-338	142	83	regular	regular	ADJ
ftr-338	142	84	corporations	corporation	NOUN
ftr-338	142	85	under	under	ADP
ftr-338	142	86	u.s	u.s	PROPN
ftr-338	142	87	.	.	PROPN
ftr-338	142	88	law.30	law.30	PROPN
ftr-338	142	89	2	2	NUM
ftr-338	142	90	.	.	PUNCT
ftr-338	142	91	consequences	consequence	NOUN
ftr-338	142	92	of	of	ADP
ftr-338	142	93	u.s	u.s	PROPN
ftr-338	142	94	.	.	PROPN
ftr-338	142	95	nonresidency	nonresidency	PROPN
ftr-338	142	96	if	if	SCONJ
ftr-338	142	97	,	,	PUNCT
ftr-338	142	98	instead	instead	ADV
ftr-338	142	99	,	,	PUNCT
ftr-338	142	100	an	an	DET
ftr-338	142	101	individual	individual	NOUN
ftr-338	142	102	is	be	AUX
ftr-338	142	103	determined	determine	VERB
ftr-338	142	104	to	to	PART
ftr-338	142	105	be	be	AUX
ftr-338	142	106	a	a	DET
ftr-338	142	107	nonresident	nonresident	ADJ
ftr-338	142	108	alien	alien	ADJ
ftr-338	142	109	individual	individual	NOUN
ftr-338	142	110	for	for	ADP
ftr-338	142	111	the	the	DET
ftr-338	142	112	calendar	calendar	NOUN
ftr-338	142	113	year	year	NOUN
ftr-338	142	114	in	in	ADP
ftr-338	142	115	question	question	NOUN
ftr-338	142	116	,	,	PUNCT
ftr-338	142	117	then	then	ADV
ftr-338	142	118	a	a	DET
ftr-338	142	119	different	different	ADJ
ftr-338	142	120	u.s	u.s	PROPN
ftr-338	142	121	.	.	PROPN
ftr-338	142	122	tax	tax	NOUN
ftr-338	142	123	regime	regime	NOUN
ftr-338	142	124	applies	apply	VERB
ftr-338	142	125	to	to	ADP
ftr-338	142	126	the	the	DET
ftr-338	142	127	person.31	person.31	NOUN
ftr-338	142	128	this	this	DET
ftr-338	142	129	regime	regime	NOUN
ftr-338	142	130	can	can	AUX
ftr-338	142	131	be	be	AUX
ftr-338	142	132	described	describe	VERB
ftr-338	142	133	as	as	ADP
ftr-338	142	134	a	a	DET
ftr-338	142	135	form	form	NOUN
ftr-338	142	136	of	of	ADP
ftr-338	142	137	a	a	DET
ftr-338	142	138	territorial	territorial	ADJ
ftr-338	142	139	regime	regime	NOUN
ftr-338	142	140	,	,	PUNCT
ftr-338	142	141	under	under	ADP
ftr-338	142	142	which	which	PRON
ftr-338	142	143	only	only	ADJ
ftr-338	142	144	income	income	NOUN
ftr-338	142	145	that	that	PRON
ftr-338	142	146	bears	bear	VERB
ftr-338	142	147	some	some	DET
ftr-338	142	148	connection	connection	NOUN
ftr-338	142	149	to	to	ADP
ftr-338	142	150	the	the	DET
ftr-338	142	151	united	united	PROPN
ftr-338	142	152	states	states	PROPN
ftr-338	142	153	is	be	AUX
ftr-338	142	154	subject	subject	ADJ
ftr-338	142	155	to	to	ADP
ftr-338	142	156	u.s	u.s	PROPN
ftr-338	142	157	.	.	PROPN
ftr-338	142	158	federal	federal	ADJ
ftr-338	142	159	income	income	NOUN
ftr-338	142	160	taxation.32	taxation.32	PROPN
ftr-338	142	161	in	in	ADP
ftr-338	142	162	particular	particular	ADJ
ftr-338	142	163	,	,	PUNCT
ftr-338	142	164	there	there	PRON
ftr-338	142	165	is	be	VERB
ftr-338	142	166	a	a	DET
ftr-338	142	167	thirty	thirty	NUM
ftr-338	142	168	percent	percent	NOUN
ftr-338	142	169	tax	tax	NOUN
ftr-338	142	170	imposed	impose	VERB
ftr-338	142	171	on	on	ADP
ftr-338	142	172	income	income	NOUN
ftr-338	142	173	“	"	PUNCT
ftr-338	142	174	not	not	PART
ftr-338	142	175	connected	connect	VERB
ftr-338	142	176	with	with	ADP
ftr-338	142	177	[	[	X
ftr-338	142	178	a	a	X
ftr-338	142	179	]	]	PUNCT
ftr-338	142	180	united	united	PROPN
ftr-338	142	181	states	states	PROPN
ftr-338	142	182	business	business	NOUN
ftr-338	142	183	,	,	PUNCT
ftr-338	142	184	”	"	PUNCT
ftr-338	142	185	but	but	CCONJ
ftr-338	142	186	only	only	ADV
ftr-338	142	187	if	if	SCONJ
ftr-338	142	188	such	such	ADJ
ftr-338	142	189	income	income	NOUN
ftr-338	142	190	is	be	AUX
ftr-338	142	191	considered	consider	VERB
ftr-338	142	192	,	,	PUNCT
ftr-338	142	193	in	in	ADP
ftr-338	142	194	general	general	ADJ
ftr-338	142	195	,	,	PUNCT
ftr-338	142	196	to	to	PART
ftr-338	142	197	be	be	AUX
ftr-338	142	198	“	"	PUNCT
ftr-338	142	199	fixed	fix	VERB
ftr-338	142	200	or	or	CCONJ
ftr-338	142	201	determinable	determinable	VERB
ftr-338	142	202	annual	annual	ADJ
ftr-338	142	203	or	or	CCONJ
ftr-338	142	204	periodical	periodical	ADJ
ftr-338	142	205	”	"	PUNCT
ftr-338	142	206	(	(	PUNCT
ftr-338	142	207	fdap	fdap	NOUN
ftr-338	142	208	)	)	PUNCT
ftr-338	142	209	income	income	NOUN
ftr-338	142	210	from	from	ADP
ftr-338	142	211	sources	source	NOUN
ftr-338	142	212	within	within	ADP
ftr-338	142	213	the	the	DET
ftr-338	142	214	united	united	PROPN
ftr-338	142	215	states.33	states.33	PROPN
ftr-338	142	216	under	under	ADP
ftr-338	142	217	these	these	DET
ftr-338	142	218	rules	rule	NOUN
ftr-338	142	219	,	,	PUNCT
ftr-338	142	220	capital	capital	NOUN
ftr-338	142	221	gains	gain	NOUN
ftr-338	142	222	(	(	PUNCT
ftr-338	142	223	such	such	ADJ
ftr-338	142	224	as	as	ADP
ftr-338	142	225	gains	gain	NOUN
ftr-338	142	226	earned	earn	VERB
ftr-338	142	227	from	from	ADP
ftr-338	142	228	26	26	NUM
ftr-338	142	229	.	.	PUNCT
ftr-338	142	230	i.r.c	i.r.c	NOUN
ftr-338	142	231	.	.	PUNCT
ftr-338	143	1	§	§	PROPN
ftr-338	143	2	6048	6048	NUM
ftr-338	143	3	.	.	PUNCT
ftr-338	144	1	27	27	NUM
ftr-338	144	2	.	.	PUNCT
ftr-338	144	3	i.r.c	i.r.c	NOUN
ftr-338	144	4	.	.	PUNCT
ftr-338	145	1	§	§	PROPN
ftr-338	145	2	§	§	PROPN
ftr-338	145	3	951	951	NUM
ftr-338	145	4	-	-	SYM
ftr-338	145	5	965	965	NUM
ftr-338	145	6	.	.	PUNCT
ftr-338	146	1	28	28	NUM
ftr-338	146	2	.	.	PUNCT
ftr-338	147	1	generally	generally	ADV
ftr-338	147	2	,	,	PUNCT
ftr-338	147	3	nonresidents	nonresident	NOUN
ftr-338	147	4	are	be	AUX
ftr-338	147	5	only	only	ADV
ftr-338	147	6	permitted	permit	VERB
ftr-338	147	7	deductions	deduction	NOUN
ftr-338	147	8	that	that	PRON
ftr-338	147	9	are	be	AUX
ftr-338	147	10	connected	connect	VERB
ftr-338	147	11	with	with	ADP
ftr-338	147	12	income	income	NOUN
ftr-338	147	13	that	that	PRON
ftr-338	147	14	is	be	AUX
ftr-338	147	15	“	"	PUNCT
ftr-338	147	16	effectively	effectively	ADV
ftr-338	147	17	connected	connect	VERB
ftr-338	147	18	”	"	PUNCT
ftr-338	147	19	to	to	ADP
ftr-338	147	20	a	a	DET
ftr-338	147	21	u.s	u.s	PROPN
ftr-338	147	22	.	.	PROPN
ftr-338	147	23	trade	trade	NOUN
ftr-338	147	24	or	or	CCONJ
ftr-338	147	25	business	business	NOUN
ftr-338	147	26	.	.	PUNCT
ftr-338	148	1	i.r.c	i.r.c	NOUN
ftr-338	148	2	.	.	PUNCT
ftr-338	149	1	§	§	PROPN
ftr-338	149	2	873	873	NUM
ftr-338	149	3	.	.	PUNCT
ftr-338	149	4	29	29	NUM
ftr-338	149	5	.	.	PUNCT
ftr-338	149	6	i.r.c	i.r.c	NOUN
ftr-338	149	7	.	.	PUNCT
ftr-338	150	1	§	§	PROPN
ftr-338	150	2	1361(b)(1)(c	1361(b)(1)(c	NUM
ftr-338	150	3	)	)	PUNCT
ftr-338	150	4	.	.	PUNCT
ftr-338	151	1	30	30	NUM
ftr-338	151	2	.	.	PUNCT
ftr-338	151	3	i.r.c	i.r.c	NOUN
ftr-338	151	4	.	.	PUNCT
ftr-338	152	1	§	§	PROPN
ftr-338	152	2	1368	1368	NUM
ftr-338	152	3	.	.	PUNCT
ftr-338	153	1	double	double	ADJ
ftr-338	153	2	taxation	taxation	NOUN
ftr-338	153	3	is	be	AUX
ftr-338	153	4	imposed	impose	VERB
ftr-338	153	5	on	on	ADP
ftr-338	153	6	subchapter	subchapter	NOUN
ftr-338	153	7	c	c	NOUN
ftr-338	153	8	corporations	corporation	NOUN
ftr-338	153	9	by	by	ADP
ftr-338	153	10	treating	treat	VERB
ftr-338	153	11	the	the	DET
ftr-338	153	12	corporate	corporate	ADJ
ftr-338	153	13	entity	entity	NOUN
ftr-338	153	14	itself	itself	PRON
ftr-338	153	15	as	as	ADP
ftr-338	153	16	taxable	taxable	ADJ
ftr-338	153	17	,	,	PUNCT
ftr-338	153	18	and	and	CCONJ
ftr-338	153	19	by	by	ADP
ftr-338	153	20	treating	treat	VERB
ftr-338	153	21	dividends	dividend	NOUN
ftr-338	153	22	paid	pay	VERB
ftr-338	153	23	by	by	ADP
ftr-338	153	24	such	such	ADJ
ftr-338	153	25	corporations	corporation	NOUN
ftr-338	153	26	as	as	ADP
ftr-338	153	27	taxable	taxable	ADJ
ftr-338	153	28	to	to	ADP
ftr-338	153	29	their	their	PRON
ftr-338	153	30	shareholders	shareholder	NOUN
ftr-338	153	31	but	but	CCONJ
ftr-338	153	32	not	not	PART
ftr-338	153	33	deductible	deductible	ADJ
ftr-338	153	34	by	by	ADP
ftr-338	153	35	the	the	DET
ftr-338	153	36	paying	pay	VERB
ftr-338	153	37	corporation	corporation	NOUN
ftr-338	153	38	.	.	PUNCT
ftr-338	154	1	see	see	VERB
ftr-338	154	2	generally	generally	ADV
ftr-338	154	3	i.r.c	i.r.c	NOUN
ftr-338	154	4	.	.	PUNCT
ftr-338	155	1	§	§	PROPN
ftr-338	155	2	§	§	PROPN
ftr-338	155	3	11	11	NUM
ftr-338	155	4	,	,	PUNCT
ftr-338	155	5	301	301	NUM
ftr-338	155	6	,	,	PUNCT
ftr-338	155	7	316	316	NUM
ftr-338	155	8	.	.	PUNCT
ftr-338	156	1	by	by	ADP
ftr-338	156	2	contrast	contrast	NOUN
ftr-338	156	3	,	,	PUNCT
ftr-338	156	4	an	an	DET
ftr-338	156	5	s	s	NOUN
ftr-338	156	6	corporation	corporation	NOUN
ftr-338	156	7	is	be	AUX
ftr-338	156	8	generally	generally	ADV
ftr-338	156	9	not	not	PART
ftr-338	156	10	taxable	taxable	ADJ
ftr-338	156	11	on	on	ADP
ftr-338	156	12	its	its	PRON
ftr-338	156	13	income	income	NOUN
ftr-338	156	14	,	,	PUNCT
ftr-338	156	15	and	and	CCONJ
ftr-338	156	16	distributions	distribution	NOUN
ftr-338	156	17	by	by	ADP
ftr-338	156	18	the	the	DET
ftr-338	156	19	s	s	PROPN
ftr-338	156	20	corporation	corporation	NOUN
ftr-338	156	21	are	be	AUX
ftr-338	156	22	not	not	PART
ftr-338	156	23	taxable	taxable	ADJ
ftr-338	156	24	when	when	SCONJ
ftr-338	156	25	received	receive	VERB
ftr-338	156	26	by	by	ADP
ftr-338	156	27	shareholders	shareholder	NOUN
ftr-338	156	28	.	.	PUNCT
ftr-338	157	1	see	see	VERB
ftr-338	157	2	i.r.c	i.r.c	NOUN
ftr-338	157	3	.	.	PUNCT
ftr-338	158	1	§	§	PROPN
ftr-338	158	2	1368	1368	NUM
ftr-338	158	3	.	.	PUNCT
ftr-338	159	1	31	31	NUM
ftr-338	159	2	.	.	PUNCT
ftr-338	160	1	see	see	VERB
ftr-338	160	2	i.r.c	i.r.c	NOUN
ftr-338	160	3	.	.	PUNCT
ftr-338	161	1	§	§	PROPN
ftr-338	161	2	§	§	PROPN
ftr-338	161	3	871	871	NUM
ftr-338	161	4	-	-	PUNCT
ftr-338	161	5	879	879	NUM
ftr-338	161	6	.	.	PUNCT
ftr-338	161	7	32	32	NUM
ftr-338	161	8	.	.	PUNCT
ftr-338	162	1	joseph	joseph	PROPN
ftr-338	162	2	isenbergh	isenbergh	PROPN
ftr-338	162	3	,	,	PUNCT
ftr-338	162	4	international	international	ADJ
ftr-338	162	5	taxation	taxation	NOUN
ftr-338	162	6	81–83	81–83	NUM
ftr-338	162	7	(	(	PUNCT
ftr-338	162	8	3rd	3rd	ADJ
ftr-338	162	9	ed	ed	NOUN
ftr-338	162	10	.	.	PUNCT
ftr-338	162	11	2010	2010	NUM
ftr-338	162	12	)	)	PUNCT
ftr-338	162	13	.	.	PUNCT
ftr-338	163	1	33	33	NUM
ftr-338	163	2	.	.	PUNCT
ftr-338	163	3	i.r.c	i.r.c	NOUN
ftr-338	163	4	.	.	PUNCT
ftr-338	164	1	§	§	PROPN
ftr-338	164	2	871(a	871(a	PROPN
ftr-338	164	3	)	)	PUNCT
ftr-338	164	4	.	.	PUNCT
ftr-338	165	1	such	such	ADJ
ftr-338	165	2	income	income	NOUN
ftr-338	165	3	,	,	PUNCT
ftr-338	165	4	often	often	ADV
ftr-338	165	5	referred	refer	VERB
ftr-338	165	6	to	to	ADP
ftr-338	165	7	by	by	ADP
ftr-338	165	8	the	the	DET
ftr-338	165	9	acronym	acronym	NOUN
ftr-338	165	10	“	"	PUNCT
ftr-338	165	11	fdap	fdap	NOUN
ftr-338	165	12	,	,	PUNCT
ftr-338	165	13	”	"	PUNCT
ftr-338	165	14	includes	include	VERB
ftr-338	165	15	dividends	dividend	NOUN
ftr-338	165	16	and	and	CCONJ
ftr-338	165	17	interest	interest	NOUN
ftr-338	165	18	from	from	ADP
ftr-338	165	19	u.s	u.s	PROPN
ftr-338	165	20	.	.	PROPN
ftr-338	165	21	sources	source	NOUN
ftr-338	165	22	(	(	PUNCT
ftr-338	165	23	generally	generally	ADV
ftr-338	165	24	dividends	dividend	NOUN
ftr-338	165	25	paid	pay	VERB
ftr-338	165	26	by	by	ADP
ftr-338	165	27	u.s	u.s	PROPN
ftr-338	165	28	.	.	PROPN
ftr-338	165	29	corporations	corporation	NOUN
ftr-338	165	30	or	or	CCONJ
ftr-338	165	31	interest	interest	NOUN
ftr-338	165	32	paid	pay	VERB
ftr-338	165	33	by	by	ADP
ftr-338	165	34	u.s	u.s	PROPN
ftr-338	165	35	.	.	PROPN
ftr-338	165	36	persons	person	NOUN
ftr-338	165	37	)	)	PUNCT
ftr-338	165	38	.	.	PUNCT
ftr-338	166	1	the	the	DET
ftr-338	166	2	thirty	thirty	NUM
ftr-338	166	3	percent	percent	NOUN
ftr-338	166	4	tax	tax	NOUN
ftr-338	166	5	imposed	impose	VERB
ftr-338	166	6	by	by	ADP
ftr-338	166	7	this	this	DET
ftr-338	166	8	section	section	NOUN
ftr-338	166	9	is	be	AUX
ftr-338	166	10	collected	collect	VERB
ftr-338	166	11	via	via	ADP
ftr-338	166	12	the	the	DET
ftr-338	166	13	mechanism	mechanism	NOUN
ftr-338	166	14	of	of	ADP
ftr-338	166	15	a	a	DET
ftr-338	166	16	withholding	withholding	NOUN
ftr-338	166	17	obligation	obligation	NOUN
ftr-338	166	18	imposed	impose	VERB
ftr-338	166	19	on	on	ADP
ftr-338	166	20	the	the	DET
ftr-338	166	21	payors	payor	NOUN
ftr-338	166	22	of	of	ADP
ftr-338	166	23	such	such	ADJ
ftr-338	166	24	income	income	NOUN
ftr-338	166	25	.	.	PUNCT
ftr-338	167	1	see	see	VERB
ftr-338	167	2	i.r.c	i.r.c	NOUN
ftr-338	167	3	.	.	PUNCT
ftr-338	168	1	§	§	PROPN
ftr-338	168	2	§	§	PROPN
ftr-338	168	3	1441–1445	1441–1445	NUM
ftr-338	168	4	.	.	PUNCT
ftr-338	169	1	however	however	ADV
ftr-338	169	2	,	,	PUNCT
ftr-338	169	3	gain	gain	VERB
ftr-338	169	4	from	from	ADP
ftr-338	169	5	the	the	DET
ftr-338	169	6	disposition	disposition	NOUN
ftr-338	169	7	of	of	ADP
ftr-338	169	8	property	property	NOUN
ftr-338	169	9	(	(	PUNCT
ftr-338	169	10	such	such	ADJ
ftr-338	169	11	as	as	ADP
ftr-338	169	12	corporate	corporate	ADJ
ftr-338	169	13	stock	stock	NOUN
ftr-338	169	14	)	)	PUNCT
ftr-338	169	15	is	be	AUX
ftr-338	169	16	generally	generally	ADV
ftr-338	169	17	not	not	PART
ftr-338	169	18	taxable	taxable	ADJ
ftr-338	169	19	to	to	ADP
ftr-338	169	20	foreign	foreign	ADJ
ftr-338	169	21	persons	person	NOUN
ftr-338	169	22	.	.	PUNCT
ftr-338	170	1	see	see	VERB
ftr-338	170	2	i.r.c	i.r.c	NOUN
ftr-338	170	3	.	.	PUNCT
ftr-338	171	1	§	§	PROPN
ftr-338	171	2	871(a)(2	871(a)(2	NUM
ftr-338	171	3	)	)	PUNCT
ftr-338	171	4	.	.	PUNCT
ftr-338	172	1	834	834	NUM
ftr-338	172	2	florida	florida	PROPN
ftr-338	172	3	tax	tax	NOUN
ftr-338	172	4	review	review	NOUN
ftr-338	172	5	[	[	X
ftr-338	172	6	vol.12:10	vol.12:10	ADP
ftr-338	172	7	the	the	DET
ftr-338	172	8	disposition	disposition	NOUN
ftr-338	172	9	of	of	ADP
ftr-338	172	10	corporate	corporate	ADJ
ftr-338	172	11	stock	stock	NOUN
ftr-338	172	12	)	)	PUNCT
ftr-338	172	13	earned	earn	VERB
ftr-338	172	14	by	by	ADP
ftr-338	172	15	nonresidents	nonresident	NOUN
ftr-338	172	16	are	be	AUX
ftr-338	172	17	generally	generally	ADV
ftr-338	172	18	not	not	PART
ftr-338	172	19	subject	subject	ADJ
ftr-338	172	20	to	to	ADP
ftr-338	172	21	u.s	u.s	PROPN
ftr-338	172	22	.	.	PROPN
ftr-338	172	23	taxation.34	taxation.34	NOUN
ftr-338	172	24	the	the	DET
ftr-338	172	25	other	other	ADJ
ftr-338	172	26	type	type	NOUN
ftr-338	172	27	of	of	ADP
ftr-338	172	28	income	income	NOUN
ftr-338	172	29	taxable	taxable	ADJ
ftr-338	172	30	to	to	PART
ftr-338	172	31	nonresident	nonresident	VERB
ftr-338	172	32	aliens	alien	NOUN
ftr-338	172	33	is	be	AUX
ftr-338	172	34	any	any	DET
ftr-338	172	35	income	income	NOUN
ftr-338	172	36	that	that	PRON
ftr-338	172	37	is	be	AUX
ftr-338	172	38	“	"	PUNCT
ftr-338	172	39	effectively	effectively	ADV
ftr-338	172	40	connected	connect	VERB
ftr-338	172	41	”	"	PUNCT
ftr-338	172	42	with	with	ADP
ftr-338	172	43	a	a	DET
ftr-338	172	44	u.s	u.s	PROPN
ftr-338	172	45	.	.	PROPN
ftr-338	172	46	trade	trade	PROPN
ftr-338	172	47	or	or	CCONJ
ftr-338	172	48	business	business	NOUN
ftr-338	172	49	carried	carry	VERB
ftr-338	172	50	on	on	ADP
ftr-338	172	51	by	by	ADP
ftr-338	172	52	the	the	DET
ftr-338	172	53	nonresident	nonresident	ADJ
ftr-338	172	54	alien.35	alien.35	NOUN
ftr-338	172	55	as	as	ADP
ftr-338	172	56	an	an	DET
ftr-338	172	57	extension	extension	NOUN
ftr-338	172	58	of	of	ADP
ftr-338	172	59	this	this	DET
ftr-338	172	60	rule	rule	NOUN
ftr-338	172	61	,	,	PUNCT
ftr-338	172	62	any	any	DET
ftr-338	172	63	gain	gain	NOUN
ftr-338	172	64	or	or	CCONJ
ftr-338	172	65	loss	loss	NOUN
ftr-338	172	66	from	from	ADP
ftr-338	172	67	the	the	DET
ftr-338	172	68	disposition	disposition	NOUN
ftr-338	172	69	of	of	ADP
ftr-338	172	70	a	a	DET
ftr-338	172	71	“	"	PUNCT
ftr-338	172	72	united	united	PROPN
ftr-338	172	73	states	states	PROPN
ftr-338	172	74	real	real	ADJ
ftr-338	172	75	property	property	NOUN
ftr-338	172	76	interest	interest	NOUN
ftr-338	172	77	”	"	PUNCT
ftr-338	172	78	by	by	ADP
ftr-338	172	79	a	a	DET
ftr-338	172	80	nonresident	nonresident	ADJ
ftr-338	172	81	alien	alien	NOUN
ftr-338	172	82	is	be	AUX
ftr-338	172	83	subject	subject	ADJ
ftr-338	172	84	to	to	ADP
ftr-338	172	85	u.s	u.s	PROPN
ftr-338	172	86	.	.	PROPN
ftr-338	172	87	taxation	taxation	NOUN
ftr-338	172	88	as	as	SCONJ
ftr-338	172	89	though	though	SCONJ
ftr-338	172	90	it	it	PRON
ftr-338	172	91	were	be	AUX
ftr-338	172	92	connected	connect	VERB
ftr-338	172	93	with	with	ADP
ftr-338	172	94	a	a	DET
ftr-338	172	95	u.s	u.s	PROPN
ftr-338	172	96	.	.	PROPN
ftr-338	172	97	business.36	business.36	NOUN
ftr-338	172	98	these	these	DET
ftr-338	172	99	real	real	ADJ
ftr-338	172	100	estate	estate	NOUN
ftr-338	172	101	rules	rule	NOUN
ftr-338	172	102	are	be	AUX
ftr-338	172	103	effectively	effectively	ADV
ftr-338	172	104	exceptions	exception	NOUN
ftr-338	172	105	to	to	ADP
ftr-338	172	106	the	the	DET
ftr-338	172	107	general	general	ADJ
ftr-338	172	108	rule	rule	NOUN
ftr-338	172	109	that	that	PRON
ftr-338	172	110	gains	gain	NOUN
ftr-338	172	111	earned	earn	VERB
ftr-338	172	112	by	by	ADP
ftr-338	172	113	a	a	DET
ftr-338	172	114	nonresident	nonresident	ADJ
ftr-338	172	115	alien	alien	NOUN
ftr-338	172	116	are	be	AUX
ftr-338	172	117	not	not	PART
ftr-338	172	118	subject	subject	ADJ
ftr-338	172	119	to	to	ADP
ftr-338	172	120	u.s	u.s	PROPN
ftr-338	172	121	.	.	PROPN
ftr-338	172	122	taxation	taxation	NOUN
ftr-338	172	123	and	and	CCONJ
ftr-338	172	124	reflect	reflect	VERB
ftr-338	172	125	a	a	DET
ftr-338	172	126	policy	policy	NOUN
ftr-338	172	127	decision	decision	NOUN
ftr-338	172	128	that	that	PRON
ftr-338	172	129	real	real	ADJ
ftr-338	172	130	estate	estate	NOUN
ftr-338	172	131	gains	gain	NOUN
ftr-338	172	132	of	of	ADP
ftr-338	172	133	foreign	foreign	ADJ
ftr-338	172	134	persons	person	NOUN
ftr-338	172	135	should	should	AUX
ftr-338	172	136	be	be	AUX
ftr-338	172	137	subject	subject	ADJ
ftr-338	172	138	to	to	ADP
ftr-338	172	139	u.s	u.s	PROPN
ftr-338	172	140	.	.	PROPN
ftr-338	172	141	taxation.37	taxation.37	PROPN
ftr-338	172	142	lastly	lastly	ADV
ftr-338	172	143	,	,	PUNCT
ftr-338	172	144	the	the	DET
ftr-338	172	145	impact	impact	NOUN
ftr-338	172	146	of	of	ADP
ftr-338	172	147	u.s	u.s	PROPN
ftr-338	172	148	.	.	PROPN
ftr-338	172	149	taxation	taxation	NOUN
ftr-338	172	150	on	on	ADP
ftr-338	172	151	a	a	DET
ftr-338	172	152	nonresident	nonresident	ADJ
ftr-338	172	153	alien	alien	NOUN
ftr-338	172	154	can	can	AUX
ftr-338	172	155	be	be	AUX
ftr-338	172	156	altered	alter	VERB
ftr-338	172	157	and	and	CCONJ
ftr-338	172	158	minimized	minimize	VERB
ftr-338	172	159	by	by	ADP
ftr-338	172	160	the	the	DET
ftr-338	172	161	application	application	NOUN
ftr-338	172	162	of	of	ADP
ftr-338	172	163	a	a	DET
ftr-338	172	164	u.s	u.s	PROPN
ftr-338	172	165	.	.	PROPN
ftr-338	172	166	tax	tax	NOUN
ftr-338	172	167	treaty	treaty	NOUN
ftr-338	172	168	with	with	ADP
ftr-338	172	169	the	the	DET
ftr-338	172	170	alien	alien	NOUN
ftr-338	172	171	’s	’s	PART
ftr-338	172	172	country	country	NOUN
ftr-338	172	173	of	of	ADP
ftr-338	172	174	residency.38	residency.38	PROPN
ftr-338	172	175	for	for	ADP
ftr-338	172	176	example	example	NOUN
ftr-338	172	177	,	,	PUNCT
ftr-338	172	178	under	under	ADP
ftr-338	172	179	the	the	DET
ftr-338	172	180	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	172	181	income	income	PROPN
ftr-338	172	182	tax	tax	PROPN
ftr-338	172	183	treaty	treaty	NOUN
ftr-338	172	184	,	,	PUNCT
ftr-338	172	185	the	the	DET
ftr-338	172	186	u.s	u.s	PROPN
ftr-338	172	187	.	.	PROPN
ftr-338	172	188	tax	tax	NOUN
ftr-338	172	189	imposed	impose	VERB
ftr-338	172	190	on	on	ADP
ftr-338	172	191	u.s.-source	u.s.-source	ADJ
ftr-338	172	192	interest	interest	NOUN
ftr-338	172	193	and	and	CCONJ
ftr-338	172	194	royalties	royalty	NOUN
ftr-338	172	195	(	(	PUNCT
ftr-338	172	196	as	as	ADV
ftr-338	172	197	well	well	ADV
ftr-338	172	198	as	as	ADP
ftr-338	172	199	certain	certain	ADJ
ftr-338	172	200	dividends	dividend	NOUN
ftr-338	172	201	)	)	PUNCT
ftr-338	172	202	is	be	AUX
ftr-338	172	203	reduced	reduce	VERB
ftr-338	172	204	from	from	ADP
ftr-338	172	205	thirty	thirty	NUM
ftr-338	172	206	percent	percent	NOUN
ftr-338	172	207	to	to	ADP
ftr-338	172	208	zero.39	zero.39	NOUN
ftr-338	172	209	likewise	likewise	ADV
ftr-338	172	210	,	,	PUNCT
ftr-338	172	211	the	the	DET
ftr-338	172	212	graduated	graduated	ADJ
ftr-338	172	213	tax	tax	NOUN
ftr-338	172	214	imposed	impose	VERB
ftr-338	172	215	on	on	ADP
ftr-338	172	216	business	business	NOUN
ftr-338	172	217	profits	profit	NOUN
ftr-338	172	218	will	will	AUX
ftr-338	172	219	only	only	ADV
ftr-338	172	220	be	be	AUX
ftr-338	172	221	imposed	impose	VERB
ftr-338	172	222	if	if	SCONJ
ftr-338	172	223	the	the	DET
ftr-338	172	224	mexican	mexican	ADJ
ftr-338	172	225	resident	resident	NOUN
ftr-338	172	226	has	have	VERB
ftr-338	172	227	a	a	DET
ftr-338	172	228	“	"	PUNCT
ftr-338	172	229	permanent	permanent	ADJ
ftr-338	172	230	establishment	establishment	NOUN
ftr-338	172	231	”	"	PUNCT
ftr-338	172	232	in	in	ADP
ftr-338	172	233	the	the	DET
ftr-338	172	234	united	united	PROPN
ftr-338	172	235	states	states	PROPN
ftr-338	172	236	;	;	PUNCT
ftr-338	172	237	not	not	PART
ftr-338	172	238	all	all	DET
ftr-338	172	239	u.s	u.s	PROPN
ftr-338	172	240	.	.	PROPN
ftr-338	172	241	businesses	business	NOUN
ftr-338	172	242	of	of	ADP
ftr-338	172	243	a	a	DET
ftr-338	172	244	foreign	foreign	ADJ
ftr-338	172	245	person	person	NOUN
ftr-338	172	246	will	will	AUX
ftr-338	172	247	rise	rise	VERB
ftr-338	172	248	to	to	ADP
ftr-338	172	249	the	the	DET
ftr-338	172	250	level	level	NOUN
ftr-338	172	251	of	of	ADP
ftr-338	172	252	a	a	DET
ftr-338	172	253	permanent	permanent	ADJ
ftr-338	172	254	establishment.40	establishment.40	NOUN
ftr-338	172	255	3	3	NUM
ftr-338	172	256	.	.	PUNCT
ftr-338	173	1	the	the	DET
ftr-338	173	2	difference	difference	NOUN
ftr-338	173	3	between	between	ADP
ftr-338	173	4	residency	residency	NOUN
ftr-338	173	5	and	and	CCONJ
ftr-338	173	6	nonresidency	nonresidency	NOUN
ftr-338	173	7	from	from	ADP
ftr-338	173	8	these	these	DET
ftr-338	173	9	rules	rule	NOUN
ftr-338	173	10	,	,	PUNCT
ftr-338	173	11	it	it	PRON
ftr-338	173	12	can	can	AUX
ftr-338	173	13	be	be	AUX
ftr-338	173	14	seen	see	VERB
ftr-338	173	15	that	that	SCONJ
ftr-338	173	16	the	the	DET
ftr-338	173	17	primary	primary	ADJ
ftr-338	173	18	difference	difference	NOUN
ftr-338	173	19	between	between	ADP
ftr-338	173	20	u.s	u.s	PROPN
ftr-338	173	21	.	.	PROPN
ftr-338	173	22	residency	residency	NOUN
ftr-338	173	23	and	and	CCONJ
ftr-338	173	24	u.s	u.s	PROPN
ftr-338	173	25	.	.	PROPN
ftr-338	173	26	nonresidency	nonresidency	NOUN
ftr-338	173	27	is	be	AUX
ftr-338	173	28	the	the	DET
ftr-338	173	29	taxation	taxation	NOUN
ftr-338	173	30	of	of	ADP
ftr-338	173	31	income	income	NOUN
ftr-338	173	32	earned	earn	VERB
ftr-338	173	33	outside	outside	ADP
ftr-338	173	34	the	the	DET
ftr-338	173	35	united	united	PROPN
ftr-338	173	36	states	states	PROPN
ftr-338	173	37	.	.	PUNCT
ftr-338	174	1	if	if	SCONJ
ftr-338	174	2	an	an	DET
ftr-338	174	3	individual	individual	NOUN
ftr-338	174	4	is	be	AUX
ftr-338	174	5	a	a	DET
ftr-338	174	6	resident	resident	ADJ
ftr-338	174	7	alien	alien	NOUN
ftr-338	174	8	(	(	PUNCT
ftr-338	174	9	i.e.	i.e.	X
ftr-338	174	10	,	,	PUNCT
ftr-338	174	11	a	a	DET
ftr-338	174	12	u.s	u.s	PROPN
ftr-338	174	13	.	.	PROPN
ftr-338	174	14	34	34	NUM
ftr-338	174	15	.	.	PUNCT
ftr-338	174	16	see	see	VERB
ftr-338	174	17	i.r.c	i.r.c	NOUN
ftr-338	174	18	.	.	PUNCT
ftr-338	175	1	§	§	PROPN
ftr-338	175	2	871(a)(2	871(a)(2	NUM
ftr-338	175	3	)	)	PUNCT
ftr-338	175	4	,	,	PUNCT
ftr-338	175	5	which	which	PRON
ftr-338	175	6	imposes	impose	VERB
ftr-338	175	7	taxation	taxation	NOUN
ftr-338	175	8	upon	upon	SCONJ
ftr-338	175	9	the	the	DET
ftr-338	175	10	capital	capital	NOUN
ftr-338	175	11	gains	gain	NOUN
ftr-338	175	12	of	of	ADP
ftr-338	175	13	nonresident	nonresident	ADJ
ftr-338	175	14	aliens	alien	NOUN
ftr-338	175	15	who	who	PRON
ftr-338	175	16	are	be	AUX
ftr-338	175	17	present	present	ADJ
ftr-338	175	18	in	in	ADP
ftr-338	175	19	the	the	DET
ftr-338	175	20	united	united	PROPN
ftr-338	175	21	states	states	PROPN
ftr-338	175	22	183	183	NUM
ftr-338	175	23	days	day	NOUN
ftr-338	175	24	or	or	CCONJ
ftr-338	175	25	more	more	ADJ
ftr-338	175	26	in	in	ADP
ftr-338	175	27	the	the	DET
ftr-338	175	28	year	year	NOUN
ftr-338	175	29	of	of	ADP
ftr-338	175	30	disposition	disposition	NOUN
ftr-338	175	31	.	.	PUNCT
ftr-338	176	1	35	35	NUM
ftr-338	176	2	.	.	PUNCT
ftr-338	176	3	i.r.c	i.r.c	NOUN
ftr-338	176	4	.	.	PUNCT
ftr-338	177	1	§	§	PROPN
ftr-338	177	2	871(b	871(b	PROPN
ftr-338	177	3	)	)	PUNCT
ftr-338	177	4	.	.	PUNCT
ftr-338	178	1	this	this	DET
ftr-338	178	2	income	income	NOUN
ftr-338	178	3	is	be	AUX
ftr-338	178	4	taxed	tax	VERB
ftr-338	178	5	at	at	ADP
ftr-338	178	6	the	the	DET
ftr-338	178	7	graduated	graduate	VERB
ftr-338	178	8	rates	rate	NOUN
ftr-338	178	9	applicable	applicable	ADJ
ftr-338	178	10	to	to	ADP
ftr-338	178	11	u.s	u.s	PROPN
ftr-338	178	12	.	.	PROPN
ftr-338	178	13	residents	resident	NOUN
ftr-338	178	14	.	.	PUNCT
ftr-338	179	1	also	also	ADV
ftr-338	179	2	,	,	PUNCT
ftr-338	179	3	business	business	NOUN
ftr-338	179	4	income	income	NOUN
ftr-338	179	5	that	that	PRON
ftr-338	179	6	is	be	AUX
ftr-338	179	7	taxable	taxable	ADJ
ftr-338	179	8	under	under	ADP
ftr-338	179	9	this	this	DET
ftr-338	179	10	rule	rule	NOUN
ftr-338	179	11	can	can	AUX
ftr-338	179	12	include	include	VERB
ftr-338	179	13	income	income	NOUN
ftr-338	179	14	earned	earn	VERB
ftr-338	179	15	by	by	ADP
ftr-338	179	16	a	a	DET
ftr-338	179	17	partnership	partnership	NOUN
ftr-338	179	18	in	in	ADP
ftr-338	179	19	which	which	PRON
ftr-338	179	20	the	the	DET
ftr-338	179	21	nonresident	nonresident	ADJ
ftr-338	179	22	alien	alien	NOUN
ftr-338	179	23	is	be	AUX
ftr-338	179	24	a	a	DET
ftr-338	179	25	partner	partner	NOUN
ftr-338	179	26	,	,	PUNCT
ftr-338	179	27	if	if	SCONJ
ftr-338	179	28	the	the	DET
ftr-338	179	29	partnership	partnership	NOUN
ftr-338	179	30	is	be	AUX
ftr-338	179	31	engaged	engage	VERB
ftr-338	179	32	in	in	ADP
ftr-338	179	33	a	a	DET
ftr-338	179	34	u.s	u.s	PROPN
ftr-338	179	35	.	.	PROPN
ftr-338	179	36	trade	trade	NOUN
ftr-338	179	37	or	or	CCONJ
ftr-338	179	38	business	business	NOUN
ftr-338	179	39	.	.	PUNCT
ftr-338	180	1	see	see	VERB
ftr-338	180	2	i.r.c	i.r.c	NOUN
ftr-338	180	3	.	.	PUNCT
ftr-338	181	1	§	§	PROPN
ftr-338	181	2	875(1	875(1	NUM
ftr-338	181	3	)	)	PUNCT
ftr-338	181	4	.	.	PUNCT
ftr-338	182	1	36	36	NUM
ftr-338	182	2	.	.	PUNCT
ftr-338	182	3	i.r.c	i.r.c	NOUN
ftr-338	182	4	.	.	PUNCT
ftr-338	183	1	§	§	PROPN
ftr-338	183	2	897(a	897(a	PROPN
ftr-338	183	3	)	)	PUNCT
ftr-338	183	4	.	.	PUNCT
ftr-338	184	1	thus	thus	ADV
ftr-338	184	2	,	,	PUNCT
ftr-338	184	3	under	under	ADP
ftr-338	184	4	this	this	DET
ftr-338	184	5	rule	rule	NOUN
ftr-338	184	6	,	,	PUNCT
ftr-338	184	7	any	any	DET
ftr-338	184	8	gain	gain	NOUN
ftr-338	184	9	on	on	ADP
ftr-338	184	10	the	the	DET
ftr-338	184	11	sale	sale	NOUN
ftr-338	184	12	of	of	ADP
ftr-338	184	13	u.s	u.s	PROPN
ftr-338	184	14	.	.	PROPN
ftr-338	184	15	real	real	ADJ
ftr-338	184	16	estate	estate	NOUN
ftr-338	184	17	by	by	ADP
ftr-338	184	18	a	a	DET
ftr-338	184	19	foreign	foreign	ADJ
ftr-338	184	20	person	person	NOUN
ftr-338	184	21	will	will	AUX
ftr-338	184	22	be	be	AUX
ftr-338	184	23	subject	subject	ADJ
ftr-338	184	24	to	to	ADP
ftr-338	184	25	taxation	taxation	NOUN
ftr-338	184	26	at	at	ADP
ftr-338	184	27	the	the	DET
ftr-338	184	28	graduated	graduate	VERB
ftr-338	184	29	rates	rate	NOUN
ftr-338	184	30	applicable	applicable	ADJ
ftr-338	184	31	to	to	ADP
ftr-338	184	32	u.s	u.s	PROPN
ftr-338	184	33	.	.	PROPN
ftr-338	184	34	residents	resident	NOUN
ftr-338	184	35	.	.	PUNCT
ftr-338	185	1	37	37	NUM
ftr-338	185	2	.	.	PUNCT
ftr-338	185	3	see	see	VERB
ftr-338	185	4	joel	joel	PROPN
ftr-338	185	5	d.	d.	PROPN
ftr-338	185	6	kuntz	kuntz	PROPN
ftr-338	185	7	&	&	CCONJ
ftr-338	185	8	robert	robert	PROPN
ftr-338	185	9	j.	j.	PROPN
ftr-338	185	10	peroni	peroni	PROPN
ftr-338	185	11	,	,	PUNCT
ftr-338	185	12	u.s	u.s	PROPN
ftr-338	185	13	.	.	PROPN
ftr-338	185	14	international	international	PROPN
ftr-338	185	15	taxation	taxation	PROPN
ftr-338	185	16	¶	¶	PROPN
ftr-338	185	17	c1.06[1	c1.06[1	PROPN
ftr-338	185	18	]	]	X
ftr-338	185	19	(	(	PUNCT
ftr-338	185	20	2011	2011	NUM
ftr-338	185	21	)	)	PUNCT
ftr-338	186	1	[	[	X
ftr-338	186	2	hereinafter	hereinafter	NOUN
ftr-338	186	3	kuntz	kuntz	PROPN
ftr-338	186	4	&	&	CCONJ
ftr-338	186	5	peroni	peroni	PROPN
ftr-338	186	6	,	,	PUNCT
ftr-338	186	7	u.s	u.s	PROPN
ftr-338	186	8	.	.	PROPN
ftr-338	186	9	int’l	int’l	NUM
ftr-338	186	10	taxation	taxation	NOUN
ftr-338	186	11	]	]	PUNCT
ftr-338	186	12	.	.	PUNCT
ftr-338	187	1	38	38	NUM
ftr-338	187	2	.	.	PUNCT
ftr-338	188	1	see	see	VERB
ftr-338	188	2	,	,	PUNCT
ftr-338	188	3	e.g.	e.g.	ADV
ftr-338	188	4	,	,	PUNCT
ftr-338	188	5	convention	convention	NOUN
ftr-338	188	6	for	for	ADP
ftr-338	188	7	the	the	DET
ftr-338	188	8	avoidance	avoidance	NOUN
ftr-338	188	9	of	of	ADP
ftr-338	188	10	double	double	ADJ
ftr-338	188	11	taxation	taxation	NOUN
ftr-338	188	12	and	and	CCONJ
ftr-338	188	13	the	the	DET
ftr-338	188	14	prevention	prevention	NOUN
ftr-338	188	15	of	of	ADP
ftr-338	188	16	fiscal	fiscal	ADJ
ftr-338	188	17	evasion	evasion	NOUN
ftr-338	188	18	with	with	ADP
ftr-338	188	19	respect	respect	NOUN
ftr-338	188	20	to	to	ADP
ftr-338	188	21	taxes	taxis	NOUN
ftr-338	188	22	on	on	ADP
ftr-338	188	23	income	income	NOUN
ftr-338	188	24	,	,	PUNCT
ftr-338	188	25	u.s.-mex	u.s.-mex	PROPN
ftr-338	188	26	.	.	PROPN
ftr-338	188	27	,	,	PUNCT
ftr-338	188	28	sept	sept	PROPN
ftr-338	188	29	.	.	PROPN
ftr-338	188	30	18	18	NUM
ftr-338	188	31	,	,	PUNCT
ftr-338	188	32	1992	1992	NUM
ftr-338	188	33	,	,	PUNCT
ftr-338	188	34	s.	s.	PROPN
ftr-338	188	35	treaty	treaty	PROPN
ftr-338	188	36	doc	doc	PROPN
ftr-338	188	37	.	.	PUNCT
ftr-338	189	1	no	no	INTJ
ftr-338	189	2	.	.	NOUN
ftr-338	190	1	103	103	NUM
ftr-338	190	2	-	-	SYM
ftr-338	190	3	07	07	NUM
ftr-338	190	4	,	,	PUNCT
ftr-338	190	5	http://www.irs.gov/businesses/international/	http://www.irs.gov/businesses/international/	PRON
ftr-338	190	6	article/0,,id=169680,00.html	article/0,,id=169680,00.html	PROPN
ftr-338	191	1	[	[	X
ftr-338	191	2	hereinafter	hereinafter	NOUN
ftr-338	191	3	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	191	4	treaty	treaty	PROPN
ftr-338	191	5	]	]	X
ftr-338	191	6	.	.	PUNCT
ftr-338	192	1	39	39	NUM
ftr-338	192	2	.	.	PUNCT
ftr-338	193	1	i	i	PRON
ftr-338	193	2	d.	d.	PROPN
ftr-338	193	3	art	art	PROPN
ftr-338	193	4	.	.	PUNCT
ftr-338	194	1	10	10	NUM
ftr-338	194	2	,	,	PUNCT
ftr-338	194	3	11	11	NUM
ftr-338	194	4	,	,	PUNCT
ftr-338	194	5	12	12	NUM
ftr-338	194	6	.	.	PUNCT
ftr-338	195	1	40	40	NUM
ftr-338	195	2	.	.	PUNCT
ftr-338	196	1	i	i	PRON
ftr-338	196	2	d.	d.	PROPN
ftr-338	196	3	art	art	PROPN
ftr-338	196	4	.	.	PUNCT
ftr-338	197	1	7	7	X
ftr-338	197	2	.	.	NUM
ftr-338	197	3	2012	2012	NUM
ftr-338	197	4	]	]	PUNCT
ftr-338	197	5	one	one	NUM
ftr-338	197	6	danger	danger	NOUN
ftr-338	197	7	for	for	ADP
ftr-338	197	8	another	another	DET
ftr-338	197	9	835	835	NUM
ftr-338	197	10	resident	resident	NOUN
ftr-338	197	11	)	)	PUNCT
ftr-338	197	12	,	,	PUNCT
ftr-338	197	13	then	then	ADV
ftr-338	197	14	all	all	DET
ftr-338	197	15	income	income	NOUN
ftr-338	197	16	is	be	AUX
ftr-338	197	17	subject	subject	ADJ
ftr-338	197	18	to	to	ADP
ftr-338	197	19	taxation	taxation	NOUN
ftr-338	197	20	,	,	PUNCT
ftr-338	197	21	no	no	ADV
ftr-338	197	22	matter	matter	ADV
ftr-338	197	23	where	where	SCONJ
ftr-338	197	24	earned.41	earned.41	NOUN
ftr-338	197	25	nonresidents	nonresident	NOUN
ftr-338	197	26	,	,	PUNCT
ftr-338	197	27	by	by	ADP
ftr-338	197	28	contrast	contrast	NOUN
ftr-338	197	29	,	,	PUNCT
ftr-338	197	30	are	be	AUX
ftr-338	197	31	generally	generally	ADV
ftr-338	197	32	taxed	tax	VERB
ftr-338	197	33	only	only	ADV
ftr-338	197	34	on	on	ADP
ftr-338	197	35	u.s.-connected	u.s.-connected	ADJ
ftr-338	197	36	income	income	NOUN
ftr-338	197	37	,	,	PUNCT
ftr-338	197	38	which	which	PRON
ftr-338	197	39	will	will	AUX
ftr-338	197	40	include	include	VERB
ftr-338	197	41	sales	sale	NOUN
ftr-338	197	42	of	of	ADP
ftr-338	197	43	u.s	u.s	PROPN
ftr-338	197	44	.	.	PROPN
ftr-338	197	45	real	real	ADJ
ftr-338	197	46	property.42	property.42	NOUN
ftr-338	197	47	thus	thus	ADV
ftr-338	197	48	,	,	PUNCT
ftr-338	197	49	the	the	DET
ftr-338	197	50	practical	practical	ADJ
ftr-338	197	51	difference	difference	NOUN
ftr-338	197	52	will	will	AUX
ftr-338	197	53	be	be	AUX
ftr-338	197	54	u.s	u.s	PROPN
ftr-338	197	55	.	.	PROPN
ftr-338	197	56	taxation	taxation	NOUN
ftr-338	197	57	on	on	ADP
ftr-338	197	58	non	non	ADJ
ftr-338	197	59	-	-	ADJ
ftr-338	197	60	u.s	u.s	PROPN
ftr-338	197	61	.	.	PROPN
ftr-338	197	62	income	income	NOUN
ftr-338	197	63	if	if	SCONJ
ftr-338	197	64	the	the	DET
ftr-338	197	65	individual	individual	NOUN
ftr-338	197	66	is	be	AUX
ftr-338	197	67	found	find	VERB
ftr-338	197	68	to	to	PART
ftr-338	197	69	be	be	AUX
ftr-338	197	70	a	a	DET
ftr-338	197	71	u.s	u.s	PROPN
ftr-338	197	72	.	.	PROPN
ftr-338	197	73	resident	resident	NOUN
ftr-338	197	74	.	.	PUNCT
ftr-338	198	1	in	in	ADP
ftr-338	198	2	other	other	ADJ
ftr-338	198	3	words	word	NOUN
ftr-338	198	4	,	,	PUNCT
ftr-338	198	5	if	if	SCONJ
ftr-338	198	6	the	the	DET
ftr-338	198	7	individual	individual	NOUN
ftr-338	198	8	is	be	AUX
ftr-338	198	9	a	a	DET
ftr-338	198	10	u.s	u.s	PROPN
ftr-338	198	11	.	.	PROPN
ftr-338	198	12	resident	resident	PROPN
ftr-338	198	13	,	,	PUNCT
ftr-338	198	14	the	the	DET
ftr-338	198	15	united	united	PROPN
ftr-338	198	16	states	states	PROPN
ftr-338	198	17	will	will	AUX
ftr-338	198	18	impose	impose	VERB
ftr-338	198	19	income	income	NOUN
ftr-338	198	20	tax	tax	NOUN
ftr-338	198	21	(	(	PUNCT
ftr-338	198	22	with	with	ADP
ftr-338	198	23	a	a	DET
ftr-338	198	24	provision	provision	NOUN
ftr-338	198	25	of	of	ADP
ftr-338	198	26	a	a	DET
ftr-338	198	27	credit	credit	NOUN
ftr-338	198	28	for	for	ADP
ftr-338	198	29	any	any	DET
ftr-338	198	30	foreign	foreign	ADJ
ftr-338	198	31	income	income	NOUN
ftr-338	198	32	taxes	taxis	NOUN
ftr-338	198	33	paid	pay	VERB
ftr-338	198	34	)	)	PUNCT
ftr-338	198	35	on	on	ADP
ftr-338	198	36	both	both	CCONJ
ftr-338	198	37	the	the	DET
ftr-338	198	38	u.s	u.s	PROPN
ftr-338	198	39	.	.	PROPN
ftr-338	198	40	and	and	CCONJ
ftr-338	198	41	non	non	PROPN
ftr-338	198	42	-	-	ADJ
ftr-338	198	43	u.s	u.s	PROPN
ftr-338	198	44	.	.	PROPN
ftr-338	198	45	income	income	NOUN
ftr-338	198	46	of	of	ADP
ftr-338	198	47	the	the	DET
ftr-338	198	48	individual.43	individual.43	PROPN
ftr-338	198	49	however	however	ADV
ftr-338	198	50	,	,	PUNCT
ftr-338	198	51	due	due	ADP
ftr-338	198	52	to	to	ADP
ftr-338	198	53	the	the	DET
ftr-338	198	54	application	application	NOUN
ftr-338	198	55	of	of	ADP
ftr-338	198	56	a	a	DET
ftr-338	198	57	u.s	u.s	PROPN
ftr-338	198	58	.	.	PROPN
ftr-338	198	59	tax	tax	NOUN
ftr-338	198	60	treaty	treaty	NOUN
ftr-338	198	61	to	to	ADP
ftr-338	198	62	nonresidents	nonresident	NOUN
ftr-338	198	63	only	only	ADV
ftr-338	198	64	,	,	PUNCT
ftr-338	198	65	u.s	u.s	PROPN
ftr-338	198	66	.	.	PROPN
ftr-338	198	67	residency	residency	NOUN
ftr-338	198	68	status	status	NOUN
ftr-338	198	69	can	can	AUX
ftr-338	198	70	also	also	ADV
ftr-338	198	71	lead	lead	VERB
ftr-338	198	72	to	to	ADP
ftr-338	198	73	u.s	u.s	PROPN
ftr-338	198	74	.	.	PROPN
ftr-338	198	75	taxation	taxation	NOUN
ftr-338	198	76	of	of	ADP
ftr-338	198	77	u.s.-source	u.s.-source	ADJ
ftr-338	198	78	passive	passive	ADJ
ftr-338	198	79	income	income	NOUN
ftr-338	198	80	(	(	PUNCT
ftr-338	198	81	such	such	ADJ
ftr-338	198	82	as	as	ADP
ftr-338	198	83	interest	interest	NOUN
ftr-338	198	84	and	and	CCONJ
ftr-338	198	85	dividends	dividend	NOUN
ftr-338	198	86	)	)	PUNCT
ftr-338	198	87	that	that	PRON
ftr-338	198	88	would	would	AUX
ftr-338	198	89	otherwise	otherwise	ADV
ftr-338	198	90	be	be	AUX
ftr-338	198	91	exempt	exempt	ADJ
ftr-338	198	92	from	from	ADP
ftr-338	198	93	u.s	u.s	PROPN
ftr-338	198	94	.	.	PROPN
ftr-338	198	95	taxation	taxation	NOUN
ftr-338	198	96	under	under	ADP
ftr-338	198	97	the	the	DET
ftr-338	198	98	treaty	treaty	NOUN
ftr-338	198	99	,	,	PUNCT
ftr-338	198	100	had	have	VERB
ftr-338	198	101	the	the	DET
ftr-338	198	102	person	person	NOUN
ftr-338	198	103	been	be	AUX
ftr-338	198	104	a	a	DET
ftr-338	198	105	u.s	u.s	PROPN
ftr-338	198	106	.	.	PROPN
ftr-338	198	107	nonresident	nonresident	PROPN
ftr-338	198	108	and	and	CCONJ
ftr-338	198	109	,	,	PUNCT
ftr-338	198	110	instead	instead	ADV
ftr-338	198	111	,	,	PUNCT
ftr-338	198	112	a	a	DET
ftr-338	198	113	resident	resident	NOUN
ftr-338	198	114	of	of	ADP
ftr-338	198	115	the	the	DET
ftr-338	198	116	other	other	ADJ
ftr-338	198	117	treaty	treaty	NOUN
ftr-338	198	118	country	country	NOUN
ftr-338	198	119	(	(	PUNCT
ftr-338	198	120	e.g.	e.g.	ADV
ftr-338	198	121	,	,	PUNCT
ftr-338	198	122	mexico).44	mexico).44	PROPN
ftr-338	198	123	further	far	ADV
ftr-338	198	124	,	,	PUNCT
ftr-338	198	125	u.s	u.s	PROPN
ftr-338	198	126	.	.	PROPN
ftr-338	198	127	residency	residency	NOUN
ftr-338	198	128	brings	bring	VERB
ftr-338	198	129	with	with	ADP
ftr-338	198	130	it	it	PRON
ftr-338	198	131	substantial	substantial	ADJ
ftr-338	198	132	tax	tax	NOUN
ftr-338	198	133	reporting	reporting	NOUN
ftr-338	198	134	obligations	obligation	NOUN
ftr-338	198	135	,	,	PUNCT
ftr-338	198	136	as	as	SCONJ
ftr-338	198	137	described	describe	VERB
ftr-338	198	138	above.45	above.45	PROPN
ftr-338	198	139	b.	b.	PROPN
ftr-338	199	1	u.s	u.s	PROPN
ftr-338	199	2	.	.	PROPN
ftr-338	199	3	residency	residency	NOUN
ftr-338	199	4	under	under	ADP
ftr-338	199	5	the	the	DET
ftr-338	199	6	internal	internal	ADJ
ftr-338	199	7	revenue	revenue	NOUN
ftr-338	199	8	code	code	PROPN
ftr-338	199	9	1	1	NUM
ftr-338	199	10	.	.	PUNCT
ftr-338	200	1	the	the	DET
ftr-338	200	2	current	current	ADJ
ftr-338	200	3	law	law	NOUN
ftr-338	200	4	definition	definition	NOUN
ftr-338	200	5	the	the	DET
ftr-338	200	6	term	term	NOUN
ftr-338	200	7	“	"	PUNCT
ftr-338	200	8	resident	resident	ADJ
ftr-338	200	9	alien	alien	ADJ
ftr-338	200	10	individual	individual	NOUN
ftr-338	200	11	”	"	PUNCT
ftr-338	200	12	is	be	AUX
ftr-338	200	13	defined	define	VERB
ftr-338	200	14	by	by	ADP
ftr-338	200	15	section	section	NOUN
ftr-338	200	16	7701(b	7701(b	NUM
ftr-338	200	17	)	)	PUNCT
ftr-338	200	18	of	of	ADP
ftr-338	200	19	the	the	DET
ftr-338	200	20	internal	internal	ADJ
ftr-338	200	21	revenue	revenue	NOUN
ftr-338	200	22	code.46	code.46	PROPN
ftr-338	200	23	under	under	ADP
ftr-338	200	24	this	this	DET
ftr-338	200	25	provision	provision	NOUN
ftr-338	200	26	,	,	PUNCT
ftr-338	200	27	an	an	DET
ftr-338	200	28	individual	individual	NOUN
ftr-338	200	29	who	who	PRON
ftr-338	200	30	is	be	AUX
ftr-338	200	31	not	not	PART
ftr-338	200	32	a	a	DET
ftr-338	200	33	u.s	u.s	PROPN
ftr-338	200	34	.	.	PROPN
ftr-338	200	35	citizen	citizen	PROPN
ftr-338	200	36	can	can	AUX
ftr-338	200	37	be	be	AUX
ftr-338	200	38	a	a	DET
ftr-338	200	39	resident	resident	ADJ
ftr-338	200	40	alien	alien	NOUN
ftr-338	200	41	for	for	ADP
ftr-338	200	42	a	a	DET
ftr-338	200	43	particular	particular	ADJ
ftr-338	200	44	calendar	calendar	NOUN
ftr-338	200	45	year	year	NOUN
ftr-338	200	46	in	in	ADP
ftr-338	200	47	one	one	NUM
ftr-338	200	48	of	of	ADP
ftr-338	200	49	three	three	NUM
ftr-338	200	50	ways	way	NOUN
ftr-338	200	51	.	.	PUNCT
ftr-338	201	1	first	first	ADV
ftr-338	201	2	,	,	PUNCT
ftr-338	201	3	an	an	DET
ftr-338	201	4	individual	individual	NOUN
ftr-338	201	5	will	will	AUX
ftr-338	201	6	be	be	AUX
ftr-338	201	7	a	a	DET
ftr-338	201	8	resident	resident	ADJ
ftr-338	201	9	alien	alien	NOUN
ftr-338	201	10	if	if	SCONJ
ftr-338	201	11	the	the	DET
ftr-338	201	12	person	person	NOUN
ftr-338	201	13	is	be	AUX
ftr-338	201	14	a	a	DET
ftr-338	201	15	“	"	PUNCT
ftr-338	201	16	lawful	lawful	ADJ
ftr-338	201	17	permanent	permanent	ADJ
ftr-338	201	18	resident	resident	NOUN
ftr-338	201	19	”	"	PUNCT
ftr-338	201	20	of	of	ADP
ftr-338	201	21	the	the	DET
ftr-338	201	22	united	united	PROPN
ftr-338	201	23	states	states	PROPN
ftr-338	201	24	at	at	ADP
ftr-338	201	25	any	any	DET
ftr-338	201	26	time	time	NOUN
ftr-338	201	27	during	during	ADP
ftr-338	201	28	the	the	DET
ftr-338	201	29	calendar	calendar	NOUN
ftr-338	201	30	year.47	year.47	NOUN
ftr-338	201	31	a	a	DET
ftr-338	201	32	person	person	NOUN
ftr-338	201	33	is	be	AUX
ftr-338	201	34	a	a	DET
ftr-338	201	35	lawful	lawful	ADJ
ftr-338	201	36	permanent	permanent	ADJ
ftr-338	201	37	resident	resident	NOUN
ftr-338	201	38	if	if	SCONJ
ftr-338	201	39	such	such	ADJ
ftr-338	201	40	person	person	NOUN
ftr-338	201	41	has	have	AUX
ftr-338	201	42	been	be	AUX
ftr-338	201	43	“	"	PUNCT
ftr-338	201	44	lawfully	lawfully	ADV
ftr-338	201	45	accorded	accord	VERB
ftr-338	201	46	the	the	DET
ftr-338	201	47	privilege	privilege	NOUN
ftr-338	201	48	of	of	ADP
ftr-338	201	49	residing	reside	VERB
ftr-338	201	50	permanently	permanently	ADV
ftr-338	201	51	in	in	ADP
ftr-338	201	52	the	the	DET
ftr-338	201	53	united	united	PROPN
ftr-338	201	54	states	states	PROPN
ftr-338	201	55	as	as	ADP
ftr-338	201	56	an	an	DET
ftr-338	201	57	immigrant	immigrant	NOUN
ftr-338	201	58	in	in	ADP
ftr-338	201	59	accordance	accordance	NOUN
ftr-338	201	60	with	with	ADP
ftr-338	201	61	the	the	DET
ftr-338	201	62	immigration	immigration	NOUN
ftr-338	201	63	laws	law	NOUN
ftr-338	201	64	,	,	PUNCT
ftr-338	201	65	”	"	PUNCT
ftr-338	201	66	and	and	CCONJ
ftr-338	201	67	such	such	ADJ
ftr-338	201	68	status	status	NOUN
ftr-338	201	69	has	have	AUX
ftr-338	201	70	not	not	PART
ftr-338	201	71	been	be	AUX
ftr-338	201	72	revoked	revoke	VERB
ftr-338	201	73	or	or	CCONJ
ftr-338	201	74	abandoned.48	abandoned.48	ADJ
ftr-338	201	75	this	this	PRON
ftr-338	201	76	is	be	AUX
ftr-338	201	77	commonly	commonly	ADV
ftr-338	201	78	referred	refer	VERB
ftr-338	201	79	to	to	ADP
ftr-338	201	80	41	41	NUM
ftr-338	201	81	.	.	PUNCT
ftr-338	202	1	however	however	ADV
ftr-338	202	2	,	,	PUNCT
ftr-338	202	3	as	as	SCONJ
ftr-338	202	4	noted	note	VERB
ftr-338	202	5	,	,	PUNCT
ftr-338	202	6	a	a	DET
ftr-338	202	7	u.s	u.s	PROPN
ftr-338	202	8	.	.	PROPN
ftr-338	202	9	resident	resident	NOUN
ftr-338	202	10	is	be	AUX
ftr-338	202	11	also	also	ADV
ftr-338	202	12	entitled	entitle	VERB
ftr-338	202	13	to	to	ADP
ftr-338	202	14	more	more	ADJ
ftr-338	202	15	deductions	deduction	NOUN
ftr-338	202	16	than	than	SCONJ
ftr-338	202	17	are	be	AUX
ftr-338	202	18	typically	typically	ADV
ftr-338	202	19	available	available	ADJ
ftr-338	202	20	to	to	ADP
ftr-338	202	21	a	a	DET
ftr-338	202	22	nonresident	nonresident	NOUN
ftr-338	202	23	.	.	PUNCT
ftr-338	203	1	further	far	ADV
ftr-338	203	2	,	,	PUNCT
ftr-338	203	3	the	the	DET
ftr-338	203	4	u.s	u.s	PROPN
ftr-338	203	5	.	.	PROPN
ftr-338	203	6	resident	resident	NOUN
ftr-338	203	7	should	should	AUX
ftr-338	203	8	be	be	AUX
ftr-338	203	9	entitled	entitle	VERB
ftr-338	203	10	to	to	ADP
ftr-338	203	11	a	a	DET
ftr-338	203	12	foreign	foreign	ADJ
ftr-338	203	13	tax	tax	NOUN
ftr-338	203	14	credit	credit	NOUN
ftr-338	203	15	for	for	ADP
ftr-338	203	16	income	income	NOUN
ftr-338	203	17	taxes	taxis	NOUN
ftr-338	203	18	paid	pay	VERB
ftr-338	203	19	to	to	ADP
ftr-338	203	20	foreign	foreign	ADJ
ftr-338	203	21	countries	country	NOUN
ftr-338	203	22	.	.	PUNCT
ftr-338	204	1	see	see	VERB
ftr-338	204	2	i.r.c	i.r.c	NOUN
ftr-338	204	3	.	.	PUNCT
ftr-338	205	1	§	§	PROPN
ftr-338	205	2	901	901	NUM
ftr-338	205	3	.	.	PUNCT
ftr-338	206	1	42	42	NUM
ftr-338	206	2	.	.	PUNCT
ftr-338	206	3	i.r.c	i.r.c	PROPN
ftr-338	206	4	.	.	PUNCT
ftr-338	207	1	§	§	PROPN
ftr-338	207	2	897	897	NUM
ftr-338	207	3	.	.	PUNCT
ftr-338	207	4	43	43	NUM
ftr-338	207	5	.	.	PUNCT
ftr-338	208	1	reg	reg	NOUN
ftr-338	208	2	.	.	PUNCT
ftr-338	209	1	§	§	PROPN
ftr-338	209	2	1.1	1.1	NUM
ftr-338	209	3	-	-	SYM
ftr-338	209	4	1(b	1(b	NUM
ftr-338	209	5	)	)	PUNCT
ftr-338	209	6	.	.	PUNCT
ftr-338	210	1	see	see	VERB
ftr-338	210	2	i.r.c	i.r.c	NOUN
ftr-338	210	3	.	.	PUNCT
ftr-338	211	1	§	§	PROPN
ftr-338	211	2	901	901	NUM
ftr-338	211	3	for	for	ADP
ftr-338	211	4	rules	rule	NOUN
ftr-338	211	5	allowing	allow	VERB
ftr-338	211	6	u.s	u.s	PROPN
ftr-338	211	7	.	.	PROPN
ftr-338	211	8	residents	resident	NOUN
ftr-338	211	9	a	a	DET
ftr-338	211	10	credit	credit	NOUN
ftr-338	211	11	against	against	ADP
ftr-338	211	12	u.s	u.s	PROPN
ftr-338	211	13	.	.	PROPN
ftr-338	211	14	tax	tax	NOUN
ftr-338	211	15	liability	liability	NOUN
ftr-338	211	16	for	for	ADP
ftr-338	211	17	foreign	foreign	ADJ
ftr-338	211	18	income	income	NOUN
ftr-338	211	19	taxes	taxis	NOUN
ftr-338	211	20	paid	pay	VERB
ftr-338	211	21	.	.	PUNCT
ftr-338	212	1	44	44	NUM
ftr-338	212	2	.	.	PUNCT
ftr-338	213	1	see	see	VERB
ftr-338	213	2	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	213	3	treaty	treaty	PROPN
ftr-338	213	4	,	,	PUNCT
ftr-338	213	5	supra	supra	PROPN
ftr-338	213	6	note	note	VERB
ftr-338	213	7	38	38	NUM
ftr-338	213	8	,	,	PUNCT
ftr-338	213	9	art	art	NOUN
ftr-338	213	10	.	.	PUNCT
ftr-338	214	1	10	10	NUM
ftr-338	214	2	(	(	PUNCT
ftr-338	214	3	exempting	exempt	VERB
ftr-338	214	4	from	from	ADP
ftr-338	214	5	u.s	u.s	PROPN
ftr-338	214	6	.	.	PROPN
ftr-338	214	7	tax	tax	NOUN
ftr-338	214	8	certain	certain	ADJ
ftr-338	214	9	dividends	dividend	NOUN
ftr-338	214	10	received	receive	VERB
ftr-338	214	11	from	from	ADP
ftr-338	214	12	u.s	u.s	PROPN
ftr-338	214	13	.	.	PROPN
ftr-338	214	14	sources	source	NOUN
ftr-338	214	15	by	by	ADP
ftr-338	214	16	residents	resident	NOUN
ftr-338	214	17	of	of	ADP
ftr-338	214	18	mexico	mexico	PROPN
ftr-338	214	19	)	)	PUNCT
ftr-338	214	20	.	.	PUNCT
ftr-338	215	1	45	45	NUM
ftr-338	215	2	.	.	PUNCT
ftr-338	216	1	see	see	VERB
ftr-338	216	2	discussion	discussion	NOUN
ftr-338	216	3	supra	supra	PROPN
ftr-338	216	4	note	note	PROPN
ftr-338	216	5	24	24	NUM
ftr-338	216	6	.	.	PUNCT
ftr-338	216	7	46	46	NUM
ftr-338	216	8	.	.	PUNCT
ftr-338	217	1	this	this	DET
ftr-338	217	2	paper	paper	NOUN
ftr-338	217	3	will	will	AUX
ftr-338	217	4	use	use	VERB
ftr-338	217	5	the	the	DET
ftr-338	217	6	term	term	NOUN
ftr-338	217	7	“	"	PUNCT
ftr-338	217	8	u.s	u.s	PROPN
ftr-338	217	9	.	.	PROPN
ftr-338	217	10	resident	resident	NOUN
ftr-338	217	11	”	"	PUNCT
ftr-338	217	12	interchangeably	interchangeably	ADV
ftr-338	217	13	with	with	ADP
ftr-338	217	14	“	"	PUNCT
ftr-338	217	15	resident	resident	ADJ
ftr-338	217	16	alien	alien	ADJ
ftr-338	217	17	individual	individual	NOUN
ftr-338	217	18	”	"	PUNCT
ftr-338	217	19	;	;	PUNCT
ftr-338	217	20	the	the	DET
ftr-338	217	21	meaning	meaning	NOUN
ftr-338	217	22	is	be	AUX
ftr-338	217	23	the	the	DET
ftr-338	217	24	same	same	ADJ
ftr-338	217	25	.	.	PUNCT
ftr-338	218	1	a	a	DET
ftr-338	218	2	person	person	NOUN
ftr-338	218	3	who	who	PRON
ftr-338	218	4	is	be	AUX
ftr-338	218	5	a	a	DET
ftr-338	218	6	u.s	u.s	PROPN
ftr-338	218	7	.	.	PROPN
ftr-338	218	8	citizen	citizen	PROPN
ftr-338	218	9	is	be	AUX
ftr-338	218	10	automatically	automatically	ADV
ftr-338	218	11	a	a	DET
ftr-338	218	12	u.s	u.s	PROPN
ftr-338	218	13	.	.	PROPN
ftr-338	218	14	resident	resident	NOUN
ftr-338	218	15	for	for	ADP
ftr-338	218	16	u.s	u.s	PROPN
ftr-338	218	17	.	.	PROPN
ftr-338	218	18	federal	federal	ADJ
ftr-338	218	19	income	income	NOUN
ftr-338	218	20	tax	tax	NOUN
ftr-338	218	21	purposes	purpose	NOUN
ftr-338	218	22	;	;	PUNCT
ftr-338	218	23	hence	hence	ADV
ftr-338	218	24	,	,	PUNCT
ftr-338	218	25	this	this	DET
ftr-338	218	26	discussion	discussion	NOUN
ftr-338	218	27	assumes	assume	VERB
ftr-338	218	28	that	that	SCONJ
ftr-338	218	29	the	the	DET
ftr-338	218	30	individual	individual	NOUN
ftr-338	218	31	in	in	ADP
ftr-338	218	32	question	question	NOUN
ftr-338	218	33	is	be	AUX
ftr-338	218	34	not	not	PART
ftr-338	218	35	a	a	DET
ftr-338	218	36	u.s	u.s	PROPN
ftr-338	218	37	.	.	PROPN
ftr-338	218	38	citizen	citizen	PROPN
ftr-338	218	39	.	.	PUNCT
ftr-338	219	1	47	47	NUM
ftr-338	219	2	.	.	PUNCT
ftr-338	219	3	i.r.c	i.r.c	NOUN
ftr-338	219	4	.	.	PUNCT
ftr-338	220	1	§	§	PROPN
ftr-338	220	2	7701(b)(1)(a)(i	7701(b)(1)(a)(i	PROPN
ftr-338	220	3	)	)	PUNCT
ftr-338	220	4	.	.	PUNCT
ftr-338	221	1	48	48	NUM
ftr-338	221	2	.	.	PUNCT
ftr-338	221	3	i.r.c	i.r.c	NOUN
ftr-338	221	4	.	.	PUNCT
ftr-338	222	1	§	§	PROPN
ftr-338	222	2	7701(b)(6	7701(b)(6	PROPN
ftr-338	222	3	)	)	PUNCT
ftr-338	222	4	.	.	PUNCT
ftr-338	223	1	836	836	NUM
ftr-338	223	2	florida	florida	PROPN
ftr-338	223	3	tax	tax	NOUN
ftr-338	223	4	review	review	NOUN
ftr-338	223	5	[	[	X
ftr-338	223	6	vol.12:10	vol.12:10	NOUN
ftr-338	223	7	as	as	ADP
ftr-338	223	8	the	the	DET
ftr-338	223	9	“	"	PUNCT
ftr-338	223	10	green	green	ADJ
ftr-338	223	11	card	card	NOUN
ftr-338	223	12	”	"	PUNCT
ftr-338	223	13	test	test	NOUN
ftr-338	223	14	for	for	ADP
ftr-338	223	15	establishing	establish	VERB
ftr-338	223	16	resident	resident	ADJ
ftr-338	223	17	alien	alien	ADJ
ftr-338	223	18	status	status	NOUN
ftr-338	223	19	(	(	PUNCT
ftr-338	223	20	and	and	CCONJ
ftr-338	223	21	hence	hence	ADV
ftr-338	223	22	becoming	become	VERB
ftr-338	223	23	a	a	DET
ftr-338	223	24	u.s	u.s	PROPN
ftr-338	223	25	.	.	PROPN
ftr-338	223	26	tax	tax	PROPN
ftr-338	223	27	resident).49	resident).49	PROPN
ftr-338	223	28	second	second	ADJ
ftr-338	223	29	,	,	PUNCT
ftr-338	223	30	an	an	DET
ftr-338	223	31	individual	individual	NOUN
ftr-338	223	32	can	can	AUX
ftr-338	223	33	be	be	AUX
ftr-338	223	34	a	a	DET
ftr-338	223	35	resident	resident	ADJ
ftr-338	223	36	alien	alien	NOUN
ftr-338	223	37	by	by	ADP
ftr-338	223	38	meeting	meet	VERB
ftr-338	223	39	the	the	DET
ftr-338	223	40	“	"	PUNCT
ftr-338	223	41	substantial	substantial	ADJ
ftr-338	223	42	presence	presence	NOUN
ftr-338	223	43	”	"	PUNCT
ftr-338	223	44	test	test	NOUN
ftr-338	223	45	set	set	VERB
ftr-338	223	46	forth	forth	ADP
ftr-338	223	47	in	in	ADP
ftr-338	223	48	the	the	DET
ftr-338	223	49	statute.50	statute.50	NOUN
ftr-338	223	50	the	the	DET
ftr-338	223	51	substantial	substantial	ADJ
ftr-338	223	52	presence	presence	NOUN
ftr-338	223	53	test	test	NOUN
ftr-338	223	54	is	be	AUX
ftr-338	223	55	described	describe	VERB
ftr-338	223	56	in	in	ADP
ftr-338	223	57	greater	great	ADJ
ftr-338	223	58	detail	detail	NOUN
ftr-338	223	59	below	below	ADV
ftr-338	223	60	.	.	PUNCT
ftr-338	224	1	lastly	lastly	ADV
ftr-338	224	2	,	,	PUNCT
ftr-338	224	3	an	an	DET
ftr-338	224	4	individual	individual	NOUN
ftr-338	224	5	can	can	AUX
ftr-338	224	6	become	become	VERB
ftr-338	224	7	a	a	DET
ftr-338	224	8	resident	resident	ADJ
ftr-338	224	9	alien	alien	NOUN
ftr-338	224	10	by	by	ADP
ftr-338	224	11	making	make	VERB
ftr-338	224	12	the	the	DET
ftr-338	224	13	first	first	ADJ
ftr-338	224	14	year	year	NOUN
ftr-338	224	15	election	election	NOUN
ftr-338	224	16	provided	provide	VERB
ftr-338	224	17	in	in	ADP
ftr-338	224	18	the	the	DET
ftr-338	224	19	statute.51	statute.51	NOUN
ftr-338	224	20	for	for	SCONJ
ftr-338	224	21	this	this	DET
ftr-338	224	22	election	election	NOUN
ftr-338	224	23	to	to	PART
ftr-338	224	24	be	be	AUX
ftr-338	224	25	available	available	ADJ
ftr-338	224	26	,	,	PUNCT
ftr-338	224	27	the	the	DET
ftr-338	224	28	individual	individual	NOUN
ftr-338	224	29	must	must	AUX
ftr-338	224	30	not	not	PART
ftr-338	224	31	have	have	AUX
ftr-338	224	32	been	be	AUX
ftr-338	224	33	a	a	DET
ftr-338	224	34	u.s	u.s	PROPN
ftr-338	224	35	.	.	PROPN
ftr-338	224	36	resident	resident	NOUN
ftr-338	224	37	in	in	ADP
ftr-338	224	38	either	either	CCONJ
ftr-338	224	39	the	the	DET
ftr-338	224	40	current	current	ADJ
ftr-338	224	41	or	or	CCONJ
ftr-338	224	42	the	the	DET
ftr-338	224	43	preceding	precede	VERB
ftr-338	224	44	tax	tax	NOUN
ftr-338	224	45	year	year	NOUN
ftr-338	224	46	(	(	PUNCT
ftr-338	224	47	either	either	CCONJ
ftr-338	224	48	lawfully	lawfully	ADV
ftr-338	224	49	or	or	CCONJ
ftr-338	224	50	under	under	ADP
ftr-338	224	51	the	the	DET
ftr-338	224	52	substantial	substantial	ADJ
ftr-338	224	53	presence	presence	NOUN
ftr-338	224	54	test).52	test).52	PROPN
ftr-338	224	55	the	the	DET
ftr-338	224	56	individual	individual	NOUN
ftr-338	224	57	must	must	AUX
ftr-338	224	58	also	also	ADV
ftr-338	224	59	meet	meet	VERB
ftr-338	224	60	the	the	DET
ftr-338	224	61	substantial	substantial	ADJ
ftr-338	224	62	presence	presence	NOUN
ftr-338	224	63	test	test	NOUN
ftr-338	224	64	in	in	ADP
ftr-338	224	65	the	the	DET
ftr-338	224	66	subsequent	subsequent	ADJ
ftr-338	224	67	calendar	calendar	NOUN
ftr-338	224	68	year.53	year.53	NOUN
ftr-338	224	69	further	far	ADV
ftr-338	224	70	,	,	PUNCT
ftr-338	224	71	the	the	DET
ftr-338	224	72	individual	individual	NOUN
ftr-338	224	73	must	must	AUX
ftr-338	224	74	be	be	AUX
ftr-338	224	75	present	present	ADJ
ftr-338	224	76	in	in	ADP
ftr-338	224	77	the	the	DET
ftr-338	224	78	united	united	PROPN
ftr-338	224	79	states	states	PROPN
ftr-338	224	80	for	for	ADP
ftr-338	224	81	a	a	DET
ftr-338	224	82	certain	certain	ADJ
ftr-338	224	83	number	number	NOUN
ftr-338	224	84	of	of	ADP
ftr-338	224	85	days	day	NOUN
ftr-338	224	86	during	during	ADP
ftr-338	224	87	the	the	DET
ftr-338	224	88	election	election	NOUN
ftr-338	224	89	year.54	year.54	NOUN
ftr-338	224	90	accordingly	accordingly	ADV
ftr-338	224	91	,	,	PUNCT
ftr-338	224	92	it	it	PRON
ftr-338	224	93	can	can	AUX
ftr-338	224	94	be	be	AUX
ftr-338	224	95	seen	see	VERB
ftr-338	224	96	from	from	ADP
ftr-338	224	97	these	these	DET
ftr-338	224	98	rules	rule	NOUN
ftr-338	224	99	that	that	SCONJ
ftr-338	224	100	the	the	DET
ftr-338	224	101	only	only	ADJ
ftr-338	224	102	way	way	NOUN
ftr-338	224	103	a	a	DET
ftr-338	224	104	nonresident	nonresident	NOUN
ftr-338	224	105	can	can	AUX
ftr-338	224	106	“	"	PUNCT
ftr-338	224	107	accidentally	accidentally	ADV
ftr-338	224	108	”	"	PUNCT
ftr-338	224	109	create	create	VERB
ftr-338	224	110	u.s	u.s	PROPN
ftr-338	224	111	.	.	PROPN
ftr-338	224	112	residency	residency	NOUN
ftr-338	224	113	is	be	AUX
ftr-338	224	114	by	by	ADP
ftr-338	224	115	satisfying	satisfy	VERB
ftr-338	224	116	the	the	DET
ftr-338	224	117	substantial	substantial	ADJ
ftr-338	224	118	presence	presence	NOUN
ftr-338	224	119	test	test	NOUN
ftr-338	224	120	,	,	PUNCT
ftr-338	224	121	which	which	PRON
ftr-338	224	122	is	be	AUX
ftr-338	224	123	discussed	discuss	VERB
ftr-338	224	124	below.55	below.55	NOUN
ftr-338	224	125	2	2	NUM
ftr-338	224	126	.	.	PUNCT
ftr-338	225	1	some	some	DET
ftr-338	225	2	historical	historical	ADJ
ftr-338	225	3	background	background	NOUN
ftr-338	225	4	u.s	u.s	PROPN
ftr-338	225	5	.	.	PROPN
ftr-338	225	6	law	law	NOUN
ftr-338	225	7	has	have	AUX
ftr-338	225	8	long	long	ADV
ftr-338	225	9	had	have	VERB
ftr-338	225	10	to	to	PART
ftr-338	225	11	grapple	grapple	VERB
ftr-338	225	12	with	with	ADP
ftr-338	225	13	the	the	DET
ftr-338	225	14	issue	issue	NOUN
ftr-338	225	15	of	of	ADP
ftr-338	225	16	whether	whether	SCONJ
ftr-338	225	17	a	a	DET
ftr-338	225	18	foreign	foreign	ADJ
ftr-338	225	19	national	national	NOUN
ftr-338	225	20	is	be	AUX
ftr-338	225	21	a	a	DET
ftr-338	225	22	“	"	PUNCT
ftr-338	225	23	u.s	u.s	PROPN
ftr-338	225	24	.	.	PROPN
ftr-338	225	25	resident	resident	NOUN
ftr-338	225	26	”	"	PUNCT
ftr-338	225	27	for	for	ADP
ftr-338	225	28	u.s	u.s	PROPN
ftr-338	225	29	.	.	PROPN
ftr-338	225	30	income	income	NOUN
ftr-338	225	31	tax	tax	NOUN
ftr-338	225	32	purposes.56	purposes.56	NOUN
ftr-338	225	33	prior	prior	ADV
ftr-338	225	34	to	to	ADP
ftr-338	225	35	1984	1984	NUM
ftr-338	225	36	,	,	PUNCT
ftr-338	225	37	the	the	DET
ftr-338	225	38	u.s	u.s	PROPN
ftr-338	225	39	.	.	PROPN
ftr-338	225	40	residency	residency	NOUN
ftr-338	225	41	of	of	ADP
ftr-338	225	42	a	a	DET
ftr-338	225	43	foreign	foreign	ADJ
ftr-338	225	44	national	national	NOUN
ftr-338	225	45	was	be	AUX
ftr-338	225	46	determined	determine	VERB
ftr-338	225	47	under	under	ADP
ftr-338	225	48	a	a	DET
ftr-338	225	49	facts	fact	NOUN
ftr-338	225	50	and	and	CCONJ
ftr-338	225	51	circumstances	circumstance	NOUN
ftr-338	225	52	analysis	analysis	NOUN
ftr-338	225	53	,	,	PUNCT
ftr-338	225	54	which	which	PRON
ftr-338	225	55	created	create	VERB
ftr-338	225	56	a	a	DET
ftr-338	225	57	fairly	fairly	ADV
ftr-338	225	58	substantial	substantial	ADJ
ftr-338	225	59	body	body	NOUN
ftr-338	225	60	of	of	ADP
ftr-338	225	61	case	case	NOUN
ftr-338	225	62	law	law	NOUN
ftr-338	225	63	determining	determine	VERB
ftr-338	225	64	which	which	DET
ftr-338	225	65	factors	factor	NOUN
ftr-338	225	66	were	be	AUX
ftr-338	225	67	dispositive	dispositive	ADJ
ftr-338	225	68	or	or	CCONJ
ftr-338	225	69	important	important	ADJ
ftr-338	225	70	in	in	ADP
ftr-338	225	71	determining	determine	VERB
ftr-338	225	72	the	the	DET
ftr-338	225	73	u.s	u.s	PROPN
ftr-338	225	74	.	.	PROPN
ftr-338	225	75	tax	tax	NOUN
ftr-338	225	76	residency	residency	NOUN
ftr-338	225	77	of	of	ADP
ftr-338	225	78	a	a	DET
ftr-338	225	79	foreign	foreign	ADJ
ftr-338	225	80	national.57	national.57	PROPN
ftr-338	225	81	in	in	ADP
ftr-338	225	82	particular	particular	ADJ
ftr-338	225	83	,	,	PUNCT
ftr-338	225	84	the	the	DET
ftr-338	225	85	relevant	relevant	ADJ
ftr-338	225	86	treasury	treasury	NOUN
ftr-338	225	87	regulation	regulation	NOUN
ftr-338	225	88	at	at	ADP
ftr-338	225	89	the	the	DET
ftr-338	225	90	time	time	NOUN
ftr-338	225	91	stated	state	VERB
ftr-338	225	92	that	that	SCONJ
ftr-338	225	93	if	if	SCONJ
ftr-338	225	94	an	an	DET
ftr-338	225	95	individual	individual	NOUN
ftr-338	225	96	was	be	AUX
ftr-338	225	97	a	a	DET
ftr-338	225	98	mere	mere	ADJ
ftr-338	225	99	sojourner	sojourner	NOUN
ftr-338	225	100	in	in	ADP
ftr-338	225	101	the	the	DET
ftr-338	225	102	49	49	NUM
ftr-338	225	103	.	.	PUNCT
ftr-338	226	1	even	even	ADV
ftr-338	226	2	the	the	DET
ftr-338	226	3	internal	internal	ADJ
ftr-338	226	4	revenue	revenue	NOUN
ftr-338	226	5	service	service	NOUN
ftr-338	226	6	(	(	PUNCT
ftr-338	226	7	irs	irs	PROPN
ftr-338	226	8	)	)	PUNCT
ftr-338	226	9	refers	refer	VERB
ftr-338	226	10	to	to	ADP
ftr-338	226	11	this	this	DET
ftr-338	226	12	test	test	NOUN
ftr-338	226	13	as	as	ADP
ftr-338	226	14	the	the	DET
ftr-338	226	15	“	"	PUNCT
ftr-338	226	16	green	green	ADJ
ftr-338	226	17	card	card	NOUN
ftr-338	226	18	”	"	PUNCT
ftr-338	226	19	test	test	NOUN
ftr-338	226	20	on	on	ADP
ftr-338	226	21	its	its	PRON
ftr-338	226	22	website	website	NOUN
ftr-338	226	23	.	.	PUNCT
ftr-338	227	1	http://www.irs.gov/businesses/small/international/	http://www.irs.gov/businesses/small/international/	PROPN
ftr-338	227	2	article/0,,id=96314,00.html	article/0,,id=96314,00.html	PROPN
ftr-338	227	3	.	.	PROPN
ftr-338	228	1	50	50	NUM
ftr-338	228	2	.	.	PUNCT
ftr-338	228	3	i.r.c	i.r.c	NOUN
ftr-338	228	4	.	.	PUNCT
ftr-338	229	1	§	§	PROPN
ftr-338	229	2	7701(b)(1)(a)(ii	7701(b)(1)(a)(ii	PROPN
ftr-338	229	3	)	)	PUNCT
ftr-338	229	4	.	.	PUNCT
ftr-338	230	1	51	51	NUM
ftr-338	230	2	.	.	PUNCT
ftr-338	230	3	i.r.c	i.r.c	NOUN
ftr-338	230	4	.	.	PUNCT
ftr-338	231	1	§	§	PROPN
ftr-338	231	2	7701(b)(1)(a)(iii	7701(b)(1)(a)(iii	PROPN
ftr-338	231	3	)	)	PUNCT
ftr-338	231	4	.	.	PUNCT
ftr-338	232	1	52	52	NUM
ftr-338	232	2	.	.	PUNCT
ftr-338	232	3	i.r.c	i.r.c	NOUN
ftr-338	232	4	.	.	PUNCT
ftr-338	233	1	§	§	PROPN
ftr-338	233	2	7701(b)(4)(a)(i)–(ii	7701(b)(4)(a)(i)–(ii	PROPN
ftr-338	233	3	)	)	PUNCT
ftr-338	233	4	.	.	PUNCT
ftr-338	234	1	53	53	NUM
ftr-338	234	2	.	.	PUNCT
ftr-338	234	3	i.r.c	i.r.c	NOUN
ftr-338	234	4	.	.	PUNCT
ftr-338	235	1	§	§	PROPN
ftr-338	235	2	7701(b)(4)(a)(iii	7701(b)(4)(a)(iii	PROPN
ftr-338	235	3	)	)	PUNCT
ftr-338	235	4	.	.	PUNCT
ftr-338	236	1	54	54	NUM
ftr-338	236	2	.	.	PUNCT
ftr-338	236	3	i.r.c	i.r.c	NOUN
ftr-338	236	4	.	.	PUNCT
ftr-338	237	1	§	§	PROPN
ftr-338	237	2	7701(b)(4)(a)(iv	7701(b)(4)(a)(iv	NUM
ftr-338	237	3	)	)	PUNCT
ftr-338	237	4	.	.	PUNCT
ftr-338	238	1	individuals	individual	NOUN
ftr-338	238	2	who	who	PRON
ftr-338	238	3	are	be	AUX
ftr-338	238	4	going	go	VERB
ftr-338	238	5	to	to	PART
ftr-338	238	6	be	be	AUX
ftr-338	238	7	subject	subject	ADJ
ftr-338	238	8	to	to	ADP
ftr-338	238	9	u.s	u.s	PROPN
ftr-338	238	10	.	.	PROPN
ftr-338	238	11	taxation	taxation	NOUN
ftr-338	238	12	in	in	ADP
ftr-338	238	13	subsequent	subsequent	ADJ
ftr-338	238	14	years	year	NOUN
ftr-338	238	15	may	may	AUX
ftr-338	238	16	wish	wish	VERB
ftr-338	238	17	to	to	PART
ftr-338	238	18	make	make	VERB
ftr-338	238	19	this	this	DET
ftr-338	238	20	election	election	NOUN
ftr-338	238	21	for	for	ADP
ftr-338	238	22	the	the	DET
ftr-338	238	23	current	current	ADJ
ftr-338	238	24	year	year	NOUN
ftr-338	238	25	in	in	ADP
ftr-338	238	26	order	order	NOUN
ftr-338	238	27	to	to	PART
ftr-338	238	28	avail	avail	VERB
ftr-338	238	29	themselves	themselves	PRON
ftr-338	238	30	of	of	ADP
ftr-338	238	31	the	the	DET
ftr-338	238	32	additional	additional	ADJ
ftr-338	238	33	u.s	u.s	PROPN
ftr-338	238	34	.	.	PROPN
ftr-338	238	35	tax	tax	NOUN
ftr-338	238	36	deductions	deduction	NOUN
ftr-338	238	37	available	available	ADJ
ftr-338	238	38	only	only	ADV
ftr-338	238	39	to	to	ADP
ftr-338	238	40	u.s	u.s	PROPN
ftr-338	238	41	.	.	PROPN
ftr-338	238	42	residents	resident	NOUN
ftr-338	238	43	.	.	PUNCT
ftr-338	239	1	55	55	NUM
ftr-338	239	2	.	.	PUNCT
ftr-338	240	1	as	as	SCONJ
ftr-338	240	2	noted	note	VERB
ftr-338	240	3	previously	previously	ADV
ftr-338	240	4	,	,	PUNCT
ftr-338	240	5	there	there	PRON
ftr-338	240	6	are	be	VERB
ftr-338	240	7	individuals	individual	NOUN
ftr-338	240	8	who	who	PRON
ftr-338	240	9	“	"	PUNCT
ftr-338	240	10	accidentally	accidentally	ADV
ftr-338	240	11	”	"	PUNCT
ftr-338	240	12	became	become	VERB
ftr-338	240	13	u.s	u.s	PROPN
ftr-338	240	14	.	.	PROPN
ftr-338	240	15	citizens	citizen	NOUN
ftr-338	240	16	(	(	PUNCT
ftr-338	240	17	due	due	ADP
ftr-338	240	18	to	to	ADP
ftr-338	240	19	birth	birth	NOUN
ftr-338	240	20	in	in	ADP
ftr-338	240	21	the	the	DET
ftr-338	240	22	united	united	PROPN
ftr-338	240	23	states	states	PROPN
ftr-338	240	24	)	)	PUNCT
ftr-338	240	25	.	.	PUNCT
ftr-338	241	1	supra	supra	PROPN
ftr-338	241	2	note	note	PROPN
ftr-338	241	3	7	7	NUM
ftr-338	241	4	.	.	PUNCT
ftr-338	242	1	these	these	DET
ftr-338	242	2	people	people	NOUN
ftr-338	242	3	are	be	AUX
ftr-338	242	4	automatically	automatically	ADV
ftr-338	242	5	u.s	u.s	PROPN
ftr-338	242	6	.	.	PROPN
ftr-338	242	7	residents	resident	NOUN
ftr-338	242	8	for	for	ADP
ftr-338	242	9	u.s	u.s	PROPN
ftr-338	242	10	.	.	PROPN
ftr-338	242	11	tax	tax	NOUN
ftr-338	242	12	purposes	purpose	NOUN
ftr-338	242	13	(	(	PUNCT
ftr-338	242	14	even	even	ADV
ftr-338	242	15	if	if	SCONJ
ftr-338	242	16	they	they	PRON
ftr-338	242	17	are	be	AUX
ftr-338	242	18	unaware	unaware	ADJ
ftr-338	242	19	of	of	ADP
ftr-338	242	20	their	their	PRON
ftr-338	242	21	u.s	u.s	PROPN
ftr-338	242	22	.	.	PROPN
ftr-338	242	23	citizenry	citizenry	NOUN
ftr-338	242	24	)	)	PUNCT
ftr-338	242	25	,	,	PUNCT
ftr-338	242	26	and	and	CCONJ
ftr-338	242	27	hence	hence	ADV
ftr-338	242	28	the	the	DET
ftr-338	242	29	substantial	substantial	ADJ
ftr-338	242	30	presence	presence	NOUN
ftr-338	242	31	test	test	NOUN
ftr-338	242	32	is	be	AUX
ftr-338	242	33	not	not	PART
ftr-338	242	34	relevant	relevant	ADJ
ftr-338	242	35	to	to	ADP
ftr-338	242	36	their	their	PRON
ftr-338	242	37	cases	case	NOUN
ftr-338	242	38	(	(	PUNCT
ftr-338	242	39	and	and	CCONJ
ftr-338	242	40	they	they	PRON
ftr-338	242	41	will	will	AUX
ftr-338	242	42	not	not	PART
ftr-338	242	43	be	be	AUX
ftr-338	242	44	discussed	discuss	VERB
ftr-338	242	45	in	in	ADP
ftr-338	242	46	this	this	DET
ftr-338	242	47	paper	paper	NOUN
ftr-338	242	48	)	)	PUNCT
ftr-338	242	49	.	.	PUNCT
ftr-338	243	1	56	56	NUM
ftr-338	243	2	.	.	PUNCT
ftr-338	244	1	joseph	joseph	PROPN
ftr-338	244	2	isenbergh	isenbergh	PROPN
ftr-338	244	3	,	,	PUNCT
ftr-338	244	4	international	international	ADJ
ftr-338	244	5	taxation	taxation	NOUN
ftr-338	244	6	:	:	PUNCT
ftr-338	244	7	u.s	u.s	PROPN
ftr-338	244	8	.	.	PROPN
ftr-338	244	9	taxation	taxation	NOUN
ftr-338	244	10	of	of	ADP
ftr-338	244	11	foreign	foreign	ADJ
ftr-338	244	12	persons	person	NOUN
ftr-338	244	13	and	and	CCONJ
ftr-338	244	14	foreign	foreign	ADJ
ftr-338	244	15	income	income	NOUN
ftr-338	244	16	¶	¶	PROPN
ftr-338	244	17	6.6	6.6	NUM
ftr-338	244	18	(	(	PUNCT
ftr-338	244	19	4th	4th	ADJ
ftr-338	244	20	ed	ed	NOUN
ftr-338	244	21	.	.	PUNCT
ftr-338	244	22	2011	2011	NUM
ftr-338	244	23	)	)	PUNCT
ftr-338	245	1	[	[	X
ftr-338	245	2	hereinafter	hereinafter	NOUN
ftr-338	245	3	isenbergh	isenbergh	NOUN
ftr-338	245	4	,	,	PUNCT
ftr-338	245	5	u.s	u.s	PROPN
ftr-338	245	6	.	.	PROPN
ftr-338	245	7	taxation	taxation	NOUN
ftr-338	245	8	]	]	PUNCT
ftr-338	245	9	.	.	PUNCT
ftr-338	246	1	57	57	NUM
ftr-338	246	2	.	.	PUNCT
ftr-338	247	1	i	i	PRON
ftr-338	247	2	d.	d.	PROPN
ftr-338	247	3	2012	2012	NUM
ftr-338	247	4	]	]	PUNCT
ftr-338	248	1	one	one	NUM
ftr-338	248	2	danger	danger	NOUN
ftr-338	248	3	for	for	ADP
ftr-338	248	4	another	another	DET
ftr-338	248	5	837	837	NUM
ftr-338	248	6	united	unite	VERB
ftr-338	248	7	states	states	PROPN
ftr-338	248	8	(	(	PUNCT
ftr-338	248	9	i.e.	i.e.	X
ftr-338	248	10	,	,	PUNCT
ftr-338	248	11	had	have	VERB
ftr-338	248	12	no	no	DET
ftr-338	248	13	intention	intention	NOUN
ftr-338	248	14	to	to	PART
ftr-338	248	15	stay	stay	VERB
ftr-338	248	16	)	)	PUNCT
ftr-338	248	17	,	,	PUNCT
ftr-338	248	18	then	then	ADV
ftr-338	248	19	such	such	ADJ
ftr-338	248	20	person	person	NOUN
ftr-338	248	21	was	be	AUX
ftr-338	248	22	not	not	PART
ftr-338	248	23	a	a	DET
ftr-338	248	24	u.s	u.s	PROPN
ftr-338	248	25	.	.	PROPN
ftr-338	248	26	tax	tax	NOUN
ftr-338	248	27	resident.58	resident.58	VERB
ftr-338	248	28	likewise	likewise	ADV
ftr-338	248	29	,	,	PUNCT
ftr-338	248	30	if	if	SCONJ
ftr-338	248	31	the	the	DET
ftr-338	248	32	individual	individual	NOUN
ftr-338	248	33	’s	’s	PART
ftr-338	248	34	stay	stay	NOUN
ftr-338	248	35	in	in	ADP
ftr-338	248	36	the	the	DET
ftr-338	248	37	united	united	PROPN
ftr-338	248	38	states	states	PROPN
ftr-338	248	39	was	be	AUX
ftr-338	248	40	“	"	PUNCT
ftr-338	248	41	limited	limit	VERB
ftr-338	248	42	to	to	ADP
ftr-338	248	43	a	a	DET
ftr-338	248	44	definite	definite	ADJ
ftr-338	248	45	period	period	NOUN
ftr-338	248	46	by	by	ADP
ftr-338	248	47	the	the	DET
ftr-338	248	48	immigration	immigration	NOUN
ftr-338	248	49	laws	law	NOUN
ftr-338	248	50	,	,	PUNCT
ftr-338	248	51	”	"	PUNCT
ftr-338	248	52	then	then	ADV
ftr-338	248	53	such	such	ADJ
ftr-338	248	54	person	person	NOUN
ftr-338	248	55	was	be	AUX
ftr-338	248	56	not	not	PART
ftr-338	248	57	a	a	DET
ftr-338	248	58	u.s	u.s	PROPN
ftr-338	248	59	.	.	PROPN
ftr-338	248	60	tax	tax	NOUN
ftr-338	248	61	resident.59	resident.59	VERB
ftr-338	248	62	other	other	ADJ
ftr-338	248	63	factors	factor	NOUN
ftr-338	248	64	considered	consider	VERB
ftr-338	248	65	by	by	ADP
ftr-338	248	66	the	the	DET
ftr-338	248	67	courts	court	NOUN
ftr-338	248	68	included	include	VERB
ftr-338	248	69	the	the	DET
ftr-338	248	70	individual	individual	NOUN
ftr-338	248	71	’s	’s	PART
ftr-338	248	72	immigration	immigration	NOUN
ftr-338	248	73	status	status	NOUN
ftr-338	248	74	;	;	PUNCT
ftr-338	248	75	whether	whether	SCONJ
ftr-338	248	76	(	(	PUNCT
ftr-338	248	77	and	and	CCONJ
ftr-338	248	78	to	to	ADP
ftr-338	248	79	what	what	DET
ftr-338	248	80	extent	extent	NOUN
ftr-338	248	81	)	)	PUNCT
ftr-338	248	82	the	the	DET
ftr-338	248	83	foreign	foreign	ADJ
ftr-338	248	84	individual	individual	NOUN
ftr-338	248	85	was	be	AUX
ftr-338	248	86	actually	actually	ADV
ftr-338	248	87	present	present	ADJ
ftr-338	248	88	in	in	ADP
ftr-338	248	89	the	the	DET
ftr-338	248	90	united	united	PROPN
ftr-338	248	91	states	states	PROPN
ftr-338	248	92	;	;	PUNCT
ftr-338	248	93	and	and	CCONJ
ftr-338	248	94	whether	whether	SCONJ
ftr-338	248	95	the	the	DET
ftr-338	248	96	foreign	foreign	ADJ
ftr-338	248	97	individual	individual	NOUN
ftr-338	248	98	planned	plan	VERB
ftr-338	248	99	to	to	PART
ftr-338	248	100	stay	stay	VERB
ftr-338	248	101	in	in	ADP
ftr-338	248	102	the	the	DET
ftr-338	248	103	united	united	PROPN
ftr-338	248	104	states	states	PROPN
ftr-338	248	105	either	either	CCONJ
ftr-338	248	106	permanently	permanently	ADV
ftr-338	248	107	or	or	CCONJ
ftr-338	248	108	for	for	ADP
ftr-338	248	109	an	an	DET
ftr-338	248	110	extended	extended	ADJ
ftr-338	248	111	period.60	period.60	NOUN
ftr-338	248	112	hence	hence	ADV
ftr-338	248	113	,	,	PUNCT
ftr-338	248	114	the	the	DET
ftr-338	248	115	intentions	intention	NOUN
ftr-338	248	116	of	of	ADP
ftr-338	248	117	the	the	DET
ftr-338	248	118	individual	individual	NOUN
ftr-338	248	119	(	(	PUNCT
ftr-338	248	120	as	as	ADP
ftr-338	248	121	to	to	ADP
ftr-338	248	122	whether	whether	SCONJ
ftr-338	248	123	to	to	PART
ftr-338	248	124	stay	stay	VERB
ftr-338	248	125	in	in	ADP
ftr-338	248	126	the	the	DET
ftr-338	248	127	united	united	PROPN
ftr-338	248	128	states	states	PROPN
ftr-338	248	129	or	or	CCONJ
ftr-338	248	130	to	to	PART
ftr-338	248	131	return	return	VERB
ftr-338	248	132	)	)	PUNCT
ftr-338	248	133	,	,	PUNCT
ftr-338	248	134	as	as	ADV
ftr-338	248	135	well	well	ADV
ftr-338	248	136	as	as	ADP
ftr-338	248	137	the	the	DET
ftr-338	248	138	situation	situation	NOUN
ftr-338	248	139	in	in	ADP
ftr-338	248	140	the	the	DET
ftr-338	248	141	individual	individual	NOUN
ftr-338	248	142	’s	’s	PART
ftr-338	248	143	country	country	NOUN
ftr-338	248	144	of	of	ADP
ftr-338	248	145	citizenship	citizenship	NOUN
ftr-338	248	146	or	or	CCONJ
ftr-338	248	147	prior	prior	ADJ
ftr-338	248	148	residency	residency	NOUN
ftr-338	248	149	,	,	PUNCT
ftr-338	248	150	were	be	AUX
ftr-338	248	151	considered	consider	VERB
ftr-338	248	152	important	important	ADJ
ftr-338	248	153	.	.	PUNCT
ftr-338	249	1	3	3	X
ftr-338	249	2	.	.	X
ftr-338	249	3	the	the	DET
ftr-338	249	4	war	war	NOUN
ftr-338	249	5	cases	case	VERB
ftr-338	249	6	a	a	DET
ftr-338	249	7	relevant	relevant	ADJ
ftr-338	249	8	example	example	NOUN
ftr-338	249	9	of	of	ADP
ftr-338	249	10	this	this	DET
ftr-338	249	11	analysis	analysis	NOUN
ftr-338	249	12	can	can	AUX
ftr-338	249	13	be	be	AUX
ftr-338	249	14	found	find	VERB
ftr-338	249	15	in	in	ADP
ftr-338	249	16	the	the	DET
ftr-338	249	17	case	case	NOUN
ftr-338	249	18	of	of	ADP
ftr-338	249	19	nubar	nubar	PROPN
ftr-338	249	20	v.	v.	ADP
ftr-338	249	21	commissioner.61	commissioner.61	NOUN
ftr-338	249	22	in	in	ADP
ftr-338	249	23	that	that	DET
ftr-338	249	24	case	case	NOUN
ftr-338	249	25	,	,	PUNCT
ftr-338	249	26	an	an	DET
ftr-338	249	27	egyptian	egyptian	ADJ
ftr-338	249	28	citizen	citizen	NOUN
ftr-338	249	29	found	find	VERB
ftr-338	249	30	himself	himself	PRON
ftr-338	249	31	in	in	ADP
ftr-338	249	32	the	the	DET
ftr-338	249	33	united	united	PROPN
ftr-338	249	34	states	states	PROPN
ftr-338	249	35	at	at	ADP
ftr-338	249	36	the	the	DET
ftr-338	249	37	outbreak	outbreak	NOUN
ftr-338	249	38	of	of	ADP
ftr-338	249	39	world	world	PROPN
ftr-338	249	40	war	war	PROPN
ftr-338	249	41	ii	ii	PROPN
ftr-338	249	42	.	.	PUNCT
ftr-338	250	1	the	the	DET
ftr-338	250	2	tax	tax	NOUN
ftr-338	250	3	court	court	NOUN
ftr-338	250	4	described	describe	VERB
ftr-338	250	5	nubar	nubar	NOUN
ftr-338	250	6	as	as	ADP
ftr-338	250	7	a	a	DET
ftr-338	250	8	“	"	PUNCT
ftr-338	250	9	man	man	NOUN
ftr-338	250	10	of	of	ADP
ftr-338	250	11	great	great	ADJ
ftr-338	250	12	wealth	wealth	NOUN
ftr-338	250	13	”	"	PUNCT
ftr-338	250	14	(	(	PUNCT
ftr-338	250	15	whose	whose	DET
ftr-338	250	16	grandfather	grandfather	NOUN
ftr-338	250	17	was	be	AUX
ftr-338	250	18	the	the	DET
ftr-338	250	19	prime	prime	ADJ
ftr-338	250	20	minister	minister	NOUN
ftr-338	250	21	of	of	ADP
ftr-338	250	22	egypt	egypt	PROPN
ftr-338	250	23	)	)	PUNCT
ftr-338	250	24	who	who	PRON
ftr-338	250	25	resided	reside	VERB
ftr-338	250	26	in	in	ADP
ftr-338	250	27	egypt	egypt	PROPN
ftr-338	250	28	until	until	ADP
ftr-338	250	29	1915	1915	NUM
ftr-338	250	30	,	,	PUNCT
ftr-338	250	31	but	but	CCONJ
ftr-338	250	32	then	then	ADV
ftr-338	250	33	took	take	VERB
ftr-338	250	34	an	an	DET
ftr-338	250	35	apartment	apartment	NOUN
ftr-338	250	36	in	in	ADP
ftr-338	250	37	paris	paris	PROPN
ftr-338	250	38	,	,	PUNCT
ftr-338	250	39	which	which	PRON
ftr-338	250	40	he	he	PRON
ftr-338	250	41	maintained	maintain	VERB
ftr-338	250	42	continuously	continuously	ADV
ftr-338	250	43	from	from	ADP
ftr-338	250	44	1915	1915	NUM
ftr-338	250	45	to	to	ADP
ftr-338	250	46	1944.62	1944.62	NUM
ftr-338	250	47	nubar	nubar	PROPN
ftr-338	250	48	arrived	arrive	VERB
ftr-338	250	49	in	in	ADP
ftr-338	250	50	the	the	DET
ftr-338	250	51	united	united	PROPN
ftr-338	250	52	states	states	PROPN
ftr-338	250	53	on	on	ADP
ftr-338	250	54	august	august	PROPN
ftr-338	250	55	1	1	NUM
ftr-338	250	56	,	,	PUNCT
ftr-338	250	57	1939	1939	NUM
ftr-338	250	58	,	,	PUNCT
ftr-338	250	59	on	on	ADP
ftr-338	250	60	a	a	DET
ftr-338	250	61	three	three	NUM
ftr-338	250	62	-	-	PUNCT
ftr-338	250	63	month	month	NOUN
ftr-338	250	64	visitor	visitor	NOUN
ftr-338	250	65	’s	’s	PART
ftr-338	250	66	visa	visa	NOUN
ftr-338	250	67	,	,	PUNCT
ftr-338	250	68	evidently	evidently	ADV
ftr-338	250	69	with	with	ADP
ftr-338	250	70	the	the	DET
ftr-338	250	71	intention	intention	NOUN
ftr-338	250	72	of	of	ADP
ftr-338	250	73	seeing	see	VERB
ftr-338	250	74	the	the	DET
ftr-338	250	75	new	new	PROPN
ftr-338	250	76	york	york	PROPN
ftr-338	250	77	world	world	PROPN
ftr-338	250	78	’s	’s	PART
ftr-338	250	79	fair	fair	ADJ
ftr-338	250	80	and	and	CCONJ
ftr-338	250	81	also	also	ADV
ftr-338	250	82	meeting	meet	VERB
ftr-338	250	83	with	with	ADP
ftr-338	250	84	albert	albert	PROPN
ftr-338	250	85	einstein.63	einstein.63	PROPN
ftr-338	250	86	however	however	ADV
ftr-338	250	87	,	,	PUNCT
ftr-338	250	88	the	the	DET
ftr-338	250	89	war	war	NOUN
ftr-338	250	90	broke	break	VERB
ftr-338	250	91	out	out	ADP
ftr-338	250	92	on	on	ADP
ftr-338	250	93	september	september	PROPN
ftr-338	250	94	1	1	NUM
ftr-338	250	95	,	,	PUNCT
ftr-338	250	96	1939	1939	NUM
ftr-338	250	97	,	,	PUNCT
ftr-338	250	98	making	make	VERB
ftr-338	250	99	it	it	PRON
ftr-338	250	100	difficult	difficult	ADJ
ftr-338	250	101	for	for	SCONJ
ftr-338	250	102	him	he	PRON
ftr-338	250	103	to	to	PART
ftr-338	250	104	return	return	VERB
ftr-338	250	105	to	to	ADP
ftr-338	250	106	egypt	egypt	PROPN
ftr-338	250	107	.	.	PUNCT
ftr-338	251	1	he	he	PRON
ftr-338	251	2	sought	seek	VERB
ftr-338	251	3	an	an	DET
ftr-338	251	4	extension	extension	NOUN
ftr-338	251	5	of	of	ADP
ftr-338	251	6	his	his	PRON
ftr-338	251	7	visa	visa	NOUN
ftr-338	251	8	,	,	PUNCT
ftr-338	251	9	which	which	PRON
ftr-338	251	10	was	be	AUX
ftr-338	251	11	eventually	eventually	ADV
ftr-338	251	12	denied	deny	VERB
ftr-338	251	13	,	,	PUNCT
ftr-338	251	14	and	and	CCONJ
ftr-338	251	15	he	he	PRON
ftr-338	251	16	was	be	AUX
ftr-338	251	17	arrested	arrest	VERB
ftr-338	251	18	by	by	ADP
ftr-338	251	19	immigration	immigration	NOUN
ftr-338	251	20	authorities	authority	NOUN
ftr-338	251	21	.	.	PUNCT
ftr-338	252	1	eventually	eventually	ADV
ftr-338	252	2	,	,	PUNCT
ftr-338	252	3	he	he	PRON
ftr-338	252	4	was	be	AUX
ftr-338	252	5	ordered	order	VERB
ftr-338	252	6	to	to	PART
ftr-338	252	7	be	be	AUX
ftr-338	252	8	deported	deport	VERB
ftr-338	252	9	,	,	PUNCT
ftr-338	252	10	but	but	CCONJ
ftr-338	252	11	the	the	DET
ftr-338	252	12	order	order	NOUN
ftr-338	252	13	was	be	AUX
ftr-338	252	14	stayed	stay	VERB
ftr-338	252	15	until	until	ADP
ftr-338	252	16	ninety	ninety	NUM
ftr-338	252	17	days	day	NOUN
ftr-338	252	18	after	after	ADP
ftr-338	252	19	termination	termination	NOUN
ftr-338	252	20	of	of	ADP
ftr-338	252	21	the	the	DET
ftr-338	252	22	war	war	NOUN
ftr-338	252	23	in	in	ADP
ftr-338	252	24	europe	europe	PROPN
ftr-338	252	25	.	.	PUNCT
ftr-338	253	1	once	once	SCONJ
ftr-338	253	2	the	the	DET
ftr-338	253	3	war	war	NOUN
ftr-338	253	4	ended	end	VERB
ftr-338	253	5	,	,	PUNCT
ftr-338	253	6	nubar	nubar	PROPN
ftr-338	253	7	did	do	AUX
ftr-338	253	8	indeed	indeed	ADV
ftr-338	253	9	return	return	VERB
ftr-338	253	10	to	to	ADP
ftr-338	253	11	europe	europe	PROPN
ftr-338	253	12	,	,	PUNCT
ftr-338	253	13	first	first	ADV
ftr-338	253	14	to	to	ADP
ftr-338	253	15	switzerland	switzerland	PROPN
ftr-338	253	16	,	,	PUNCT
ftr-338	253	17	and	and	CCONJ
ftr-338	253	18	then	then	ADV
ftr-338	253	19	eventually	eventually	ADV
ftr-338	253	20	to	to	PART
ftr-338	253	21	paris.64	paris.64	VERB
ftr-338	253	22	the	the	DET
ftr-338	253	23	tax	tax	NOUN
ftr-338	253	24	court	court	NOUN
ftr-338	253	25	found	find	VERB
ftr-338	253	26	that	that	SCONJ
ftr-338	253	27	nubar	nubar	PROPN
ftr-338	253	28	was	be	AUX
ftr-338	253	29	not	not	PART
ftr-338	253	30	a	a	DET
ftr-338	253	31	u.s	u.s	PROPN
ftr-338	253	32	.	.	PROPN
ftr-338	253	33	resident	resident	NOUN
ftr-338	253	34	because	because	SCONJ
ftr-338	253	35	he	he	PRON
ftr-338	253	36	had	have	VERB
ftr-338	253	37	no	no	DET
ftr-338	253	38	intention	intention	NOUN
ftr-338	253	39	to	to	PART
ftr-338	253	40	stay	stay	VERB
ftr-338	253	41	in	in	ADP
ftr-338	253	42	the	the	DET
ftr-338	253	43	united	united	PROPN
ftr-338	253	44	states.65	states.65	PROPN
ftr-338	253	45	the	the	DET
ftr-338	253	46	tax	tax	NOUN
ftr-338	253	47	court	court	NOUN
ftr-338	253	48	emphasized	emphasize	VERB
ftr-338	253	49	that	that	SCONJ
ftr-338	253	50	nubar	nubar	PROPN
ftr-338	253	51	came	come	VERB
ftr-338	253	52	to	to	ADP
ftr-338	253	53	the	the	DET
ftr-338	253	54	united	united	PROPN
ftr-338	253	55	states	states	PROPN
ftr-338	253	56	with	with	ADP
ftr-338	253	57	minimal	minimal	ADJ
ftr-338	253	58	possessions	possession	NOUN
ftr-338	253	59	and	and	CCONJ
ftr-338	253	60	stayed	stay	VERB
ftr-338	253	61	in	in	ADP
ftr-338	253	62	a	a	DET
ftr-338	253	63	hotel	hotel	NOUN
ftr-338	253	64	,	,	PUNCT
ftr-338	253	65	all	all	PRON
ftr-338	253	66	of	of	ADP
ftr-338	253	67	his	his	PRON
ftr-338	253	68	household	household	NOUN
ftr-338	253	69	goods	good	NOUN
ftr-338	253	70	and	and	CCONJ
ftr-338	253	71	family	family	NOUN
ftr-338	253	72	remained	remain	VERB
ftr-338	253	73	in	in	ADP
ftr-338	253	74	europe	europe	PROPN
ftr-338	253	75	,	,	PUNCT
ftr-338	253	76	and	and	CCONJ
ftr-338	253	77	he	he	PRON
ftr-338	253	78	had	have	VERB
ftr-338	253	79	a	a	DET
ftr-338	253	80	home	home	NOUN
ftr-338	253	81	in	in	ADP
ftr-338	253	82	switzerland	switzerland	PROPN
ftr-338	253	83	to	to	PART
ftr-338	253	84	which	which	PRON
ftr-338	253	85	he	he	PRON
ftr-338	253	86	could	could	AUX
ftr-338	253	87	return.66	return.66	VERB
ftr-338	253	88	he	he	PRON
ftr-338	253	89	also	also	ADV
ftr-338	253	90	expressed	express	VERB
ftr-338	253	91	an	an	DET
ftr-338	253	92	58	58	NUM
ftr-338	253	93	.	.	PUNCT
ftr-338	254	1	reg	reg	NOUN
ftr-338	254	2	.	.	PUNCT
ftr-338	255	1	§	§	PROPN
ftr-338	255	2	1.871	1.871	NUM
ftr-338	255	3	-	-	SYM
ftr-338	255	4	2(b	2(b	NUM
ftr-338	255	5	)	)	PUNCT
ftr-338	255	6	(	(	PUNCT
ftr-338	255	7	1984	1984	NUM
ftr-338	255	8	)	)	PUNCT
ftr-338	255	9	.	.	PUNCT
ftr-338	256	1	59	59	NUM
ftr-338	256	2	.	.	PUNCT
ftr-338	257	1	i	i	PRON
ftr-338	257	2	d.	d.	PROPN
ftr-338	257	3	60	60	NUM
ftr-338	257	4	.	.	PUNCT
ftr-338	258	1	isenbergh	isenbergh	PROPN
ftr-338	258	2	,	,	PUNCT
ftr-338	258	3	u.s	u.s	PROPN
ftr-338	258	4	.	.	PROPN
ftr-338	258	5	taxation	taxation	NOUN
ftr-338	258	6	,	,	PUNCT
ftr-338	258	7	supra	supra	PROPN
ftr-338	258	8	note	note	PROPN
ftr-338	258	9	56	56	NUM
ftr-338	258	10	,	,	PUNCT
ftr-338	258	11	at	at	ADP
ftr-338	258	12	¶	¶	PROPN
ftr-338	258	13	6.6	6.6	NUM
ftr-338	258	14	.	.	PUNCT
ftr-338	259	1	61	61	NUM
ftr-338	259	2	.	.	NOUN
ftr-338	259	3	13	13	NUM
ftr-338	259	4	t.c	t.c	PROPN
ftr-338	259	5	.	.	PROPN
ftr-338	259	6	566	566	NUM
ftr-338	259	7	(	(	PUNCT
ftr-338	259	8	1949	1949	NUM
ftr-338	259	9	)	)	PUNCT
ftr-338	259	10	,	,	PUNCT
ftr-338	259	11	rev’d	rev’d	NOUN
ftr-338	259	12	,	,	PUNCT
ftr-338	259	13	185	185	NUM
ftr-338	259	14	f.2d	f.2d	SYM
ftr-338	259	15	584	584	NUM
ftr-338	259	16	(	(	PUNCT
ftr-338	259	17	4th	4th	ADJ
ftr-338	259	18	cir	cir	NOUN
ftr-338	259	19	.	.	PROPN
ftr-338	259	20	1950	1950	NUM
ftr-338	259	21	)	)	PUNCT
ftr-338	259	22	.	.	PUNCT
ftr-338	260	1	62	62	NUM
ftr-338	260	2	.	.	PUNCT
ftr-338	261	1	i	i	PRON
ftr-338	261	2	d.	d.	PROPN
ftr-338	261	3	at	at	ADP
ftr-338	261	4	568	568	NUM
ftr-338	261	5	.	.	PUNCT
ftr-338	262	1	63	63	NUM
ftr-338	262	2	.	.	PUNCT
ftr-338	263	1	i	i	PRON
ftr-338	263	2	d.	d.	PROPN
ftr-338	263	3	at	at	ADP
ftr-338	263	4	569	569	NUM
ftr-338	263	5	.	.	PUNCT
ftr-338	264	1	64	64	NUM
ftr-338	264	2	.	.	PUNCT
ftr-338	265	1	i	i	PRON
ftr-338	265	2	d.	d.	PROPN
ftr-338	265	3	65	65	NUM
ftr-338	265	4	.	.	PUNCT
ftr-338	266	1	i	i	PRON
ftr-338	266	2	d.	d.	PROPN
ftr-338	266	3	at	at	ADP
ftr-338	266	4	576	576	NUM
ftr-338	266	5	.	.	PUNCT
ftr-338	267	1	66	66	NUM
ftr-338	267	2	.	.	PUNCT
ftr-338	268	1	i	i	PRON
ftr-338	268	2	d.	d.	PROPN
ftr-338	268	3	838	838	NUM
ftr-338	269	1	florida	florida	PROPN
ftr-338	269	2	tax	tax	NOUN
ftr-338	269	3	review	review	NOUN
ftr-338	270	1	[	[	X
ftr-338	270	2	vol.12:10	vol.12:10	ADP
ftr-338	270	3	intention	intention	NOUN
ftr-338	270	4	to	to	PART
ftr-338	270	5	return	return	VERB
ftr-338	270	6	to	to	ADP
ftr-338	270	7	europe	europe	PROPN
ftr-338	270	8	,	,	PUNCT
ftr-338	270	9	and	and	CCONJ
ftr-338	270	10	then	then	ADV
ftr-338	270	11	he	he	PRON
ftr-338	270	12	indeed	indeed	ADV
ftr-338	270	13	did	do	AUX
ftr-338	270	14	return	return	VERB
ftr-338	270	15	once	once	ADV
ftr-338	270	16	the	the	DET
ftr-338	270	17	war	war	NOUN
ftr-338	270	18	ended	end	VERB
ftr-338	270	19	.	.	PUNCT
ftr-338	271	1	however	however	ADV
ftr-338	271	2	,	,	PUNCT
ftr-338	271	3	on	on	ADP
ftr-338	271	4	appeal	appeal	NOUN
ftr-338	271	5	,	,	PUNCT
ftr-338	271	6	the	the	DET
ftr-338	271	7	fourth	fourth	ADJ
ftr-338	271	8	circuit	circuit	NOUN
ftr-338	271	9	reversed	reverse	VERB
ftr-338	271	10	the	the	DET
ftr-338	271	11	tax	tax	NOUN
ftr-338	271	12	court	court	NOUN
ftr-338	271	13	and	and	CCONJ
ftr-338	271	14	held	hold	VERB
ftr-338	271	15	that	that	SCONJ
ftr-338	271	16	nubar	nubar	PROPN
ftr-338	271	17	was	be	AUX
ftr-338	271	18	a	a	DET
ftr-338	271	19	u.s	u.s	PROPN
ftr-338	271	20	.	.	PROPN
ftr-338	271	21	tax	tax	PROPN
ftr-338	271	22	resident.67	resident.67	NOUN
ftr-338	271	23	the	the	DET
ftr-338	271	24	fourth	fourth	PROPN
ftr-338	271	25	circuit	circuit	NOUN
ftr-338	271	26	panel	panel	NOUN
ftr-338	271	27	agreed	agree	VERB
ftr-338	271	28	that	that	SCONJ
ftr-338	271	29	nubar	nubar	PROPN
ftr-338	271	30	may	may	AUX
ftr-338	271	31	have	have	AUX
ftr-338	271	32	entered	enter	VERB
ftr-338	271	33	the	the	DET
ftr-338	271	34	united	united	PROPN
ftr-338	271	35	states	states	PROPN
ftr-338	271	36	with	with	ADP
ftr-338	271	37	intentions	intention	NOUN
ftr-338	271	38	to	to	PART
ftr-338	271	39	stay	stay	VERB
ftr-338	271	40	only	only	ADV
ftr-338	271	41	temporarily	temporarily	ADV
ftr-338	271	42	,	,	PUNCT
ftr-338	271	43	but	but	CCONJ
ftr-338	271	44	the	the	DET
ftr-338	271	45	court	court	NOUN
ftr-338	271	46	emphasized	emphasize	VERB
ftr-338	271	47	that	that	SCONJ
ftr-338	271	48	nubar	nubar	PROPN
ftr-338	271	49	made	make	VERB
ftr-338	271	50	significant	significant	ADJ
ftr-338	271	51	profits	profit	NOUN
ftr-338	271	52	trading	trade	VERB
ftr-338	271	53	on	on	ADP
ftr-338	271	54	u.s	u.s	PROPN
ftr-338	271	55	.	.	PROPN
ftr-338	271	56	exchanges	exchange	NOUN
ftr-338	271	57	while	while	SCONJ
ftr-338	271	58	under	under	ADP
ftr-338	271	59	the	the	DET
ftr-338	271	60	protection	protection	NOUN
ftr-338	271	61	of	of	ADP
ftr-338	271	62	the	the	DET
ftr-338	271	63	laws	law	NOUN
ftr-338	271	64	of	of	ADP
ftr-338	271	65	the	the	DET
ftr-338	271	66	united	united	ADJ
ftr-338	271	67	states.68	states.68	PROPN
ftr-338	271	68	in	in	ADP
ftr-338	271	69	other	other	ADJ
ftr-338	271	70	similar	similar	ADJ
ftr-338	271	71	cases	case	NOUN
ftr-338	271	72	,	,	PUNCT
ftr-338	271	73	the	the	DET
ftr-338	271	74	tax	tax	NOUN
ftr-338	271	75	court	court	NOUN
ftr-338	271	76	found	find	VERB
ftr-338	271	77	individuals	individual	NOUN
ftr-338	271	78	to	to	PART
ftr-338	271	79	be	be	AUX
ftr-338	271	80	nonresidents	nonresident	NOUN
ftr-338	271	81	in	in	ADP
ftr-338	271	82	very	very	ADV
ftr-338	271	83	similar	similar	ADJ
ftr-338	271	84	situations	situation	NOUN
ftr-338	271	85	.	.	PUNCT
ftr-338	272	1	in	in	ADP
ftr-338	272	2	molnar	molnar	PROPN
ftr-338	272	3	v.	v.	PROPN
ftr-338	272	4	commissioner	commissioner	PROPN
ftr-338	272	5	,	,	PUNCT
ftr-338	272	6	the	the	DET
ftr-338	272	7	taxpayer	taxpayer	NOUN
ftr-338	272	8	was	be	AUX
ftr-338	272	9	a	a	DET
ftr-338	272	10	citizen	citizen	NOUN
ftr-338	272	11	of	of	ADP
ftr-338	272	12	hungary	hungary	PROPN
ftr-338	272	13	who	who	PRON
ftr-338	272	14	was	be	AUX
ftr-338	272	15	present	present	ADJ
ftr-338	272	16	in	in	ADP
ftr-338	272	17	the	the	DET
ftr-338	272	18	united	united	PROPN
ftr-338	272	19	states	states	PROPN
ftr-338	272	20	from	from	ADP
ftr-338	272	21	january	january	PROPN
ftr-338	272	22	1940	1940	NUM
ftr-338	272	23	through	through	ADP
ftr-338	272	24	october	october	PROPN
ftr-338	272	25	1943	1943	NUM
ftr-338	272	26	,	,	PUNCT
ftr-338	272	27	on	on	ADP
ftr-338	272	28	a	a	DET
ftr-338	272	29	series	series	NOUN
ftr-338	272	30	of	of	ADP
ftr-338	272	31	visitor	visitor	NOUN
ftr-338	272	32	’s	’s	PART
ftr-338	272	33	visas	visa	NOUN
ftr-338	272	34	that	that	PRON
ftr-338	272	35	were	be	AUX
ftr-338	272	36	extended	extend	VERB
ftr-338	272	37	periodically.69	periodically.69	NOUN
ftr-338	272	38	the	the	DET
ftr-338	272	39	tax	tax	NOUN
ftr-338	272	40	court	court	NOUN
ftr-338	272	41	noted	note	VERB
ftr-338	272	42	that	that	SCONJ
ftr-338	272	43	the	the	DET
ftr-338	272	44	individual	individual	NOUN
ftr-338	272	45	was	be	AUX
ftr-338	272	46	only	only	ADV
ftr-338	272	47	in	in	ADP
ftr-338	272	48	the	the	DET
ftr-338	272	49	country	country	NOUN
ftr-338	272	50	for	for	ADP
ftr-338	272	51	a	a	DET
ftr-338	272	52	definite	definite	ADJ
ftr-338	272	53	and	and	CCONJ
ftr-338	272	54	temporary	temporary	ADJ
ftr-338	272	55	period	period	NOUN
ftr-338	272	56	,	,	PUNCT
ftr-338	272	57	in	in	SCONJ
ftr-338	272	58	that	that	SCONJ
ftr-338	272	59	he	he	PRON
ftr-338	272	60	traveled	travel	VERB
ftr-338	272	61	on	on	ADP
ftr-338	272	62	a	a	DET
ftr-338	272	63	round	round	ADJ
ftr-338	272	64	trip	trip	NOUN
ftr-338	272	65	ticket	ticket	NOUN
ftr-338	272	66	,	,	PUNCT
ftr-338	272	67	stayed	stay	VERB
ftr-338	272	68	in	in	ADP
ftr-338	272	69	hotels	hotel	NOUN
ftr-338	272	70	,	,	PUNCT
ftr-338	272	71	and	and	CCONJ
ftr-338	272	72	did	do	AUX
ftr-338	272	73	not	not	PART
ftr-338	272	74	engage	engage	VERB
ftr-338	272	75	in	in	ADP
ftr-338	272	76	any	any	DET
ftr-338	272	77	business	business	NOUN
ftr-338	272	78	activity	activity	NOUN
ftr-338	272	79	in	in	ADP
ftr-338	272	80	the	the	DET
ftr-338	272	81	united	united	PROPN
ftr-338	272	82	states	states	PROPN
ftr-338	272	83	.	.	PUNCT
ftr-338	273	1	also	also	ADV
ftr-338	273	2	,	,	PUNCT
ftr-338	273	3	his	his	PRON
ftr-338	273	4	only	only	ADJ
ftr-338	273	5	family	family	NOUN
ftr-338	273	6	and	and	CCONJ
ftr-338	273	7	similar	similar	ADJ
ftr-338	273	8	connections	connection	NOUN
ftr-338	273	9	remained	remain	VERB
ftr-338	273	10	in	in	ADP
ftr-338	273	11	europe	europe	PROPN
ftr-338	273	12	.	.	PUNCT
ftr-338	274	1	hence	hence	ADV
ftr-338	274	2	,	,	PUNCT
ftr-338	274	3	he	he	PRON
ftr-338	274	4	was	be	AUX
ftr-338	274	5	found	find	VERB
ftr-338	274	6	to	to	PART
ftr-338	274	7	be	be	AUX
ftr-338	274	8	a	a	DET
ftr-338	274	9	nonresident	nonresident	NOUN
ftr-338	274	10	of	of	ADP
ftr-338	274	11	the	the	DET
ftr-338	274	12	united	united	PROPN
ftr-338	274	13	states	states	PROPN
ftr-338	274	14	for	for	ADP
ftr-338	274	15	tax	tax	NOUN
ftr-338	274	16	purposes.70	purposes.70	PROPN
ftr-338	274	17	in	in	ADP
ftr-338	274	18	constantinescu	constantinescu	PROPN
ftr-338	274	19	v.	v.	PROPN
ftr-338	274	20	commissioner	commissioner	PROPN
ftr-338	274	21	,	,	PUNCT
ftr-338	274	22	the	the	DET
ftr-338	274	23	facts	fact	NOUN
ftr-338	274	24	were	be	AUX
ftr-338	274	25	similar	similar	ADJ
ftr-338	274	26	to	to	ADP
ftr-338	274	27	the	the	DET
ftr-338	274	28	situation	situation	NOUN
ftr-338	274	29	in	in	ADP
ftr-338	274	30	nubar.71	nubar.71	PROPN
ftr-338	274	31	the	the	DET
ftr-338	274	32	taxpayer	taxpayer	NOUN
ftr-338	274	33	in	in	ADP
ftr-338	274	34	this	this	DET
ftr-338	274	35	case	case	NOUN
ftr-338	274	36	,	,	PUNCT
ftr-338	274	37	a	a	DET
ftr-338	274	38	citizen	citizen	NOUN
ftr-338	274	39	of	of	ADP
ftr-338	274	40	romania	romania	PROPN
ftr-338	274	41	who	who	PRON
ftr-338	274	42	resided	reside	VERB
ftr-338	274	43	in	in	ADP
ftr-338	274	44	paris	paris	PROPN
ftr-338	274	45	,	,	PUNCT
ftr-338	274	46	gained	gain	VERB
ftr-338	274	47	admission	admission	NOUN
ftr-338	274	48	to	to	ADP
ftr-338	274	49	the	the	DET
ftr-338	274	50	united	united	PROPN
ftr-338	274	51	states	states	PROPN
ftr-338	274	52	in	in	ADP
ftr-338	274	53	1939	1939	NUM
ftr-338	274	54	on	on	ADP
ftr-338	274	55	a	a	DET
ftr-338	274	56	temporary	temporary	ADJ
ftr-338	274	57	visitor	visitor	NOUN
ftr-338	274	58	’s	’s	PART
ftr-338	274	59	visa	visa	NOUN
ftr-338	274	60	.	.	PUNCT
ftr-338	275	1	after	after	ADP
ftr-338	275	2	a	a	DET
ftr-338	275	3	few	few	ADJ
ftr-338	275	4	renewals	renewal	NOUN
ftr-338	275	5	of	of	ADP
ftr-338	275	6	her	her	PRON
ftr-338	275	7	visa	visa	NOUN
ftr-338	275	8	,	,	PUNCT
ftr-338	275	9	such	such	ADJ
ftr-338	275	10	renewal	renewal	NOUN
ftr-338	275	11	was	be	AUX
ftr-338	275	12	finally	finally	ADV
ftr-338	275	13	denied	deny	VERB
ftr-338	275	14	in	in	ADP
ftr-338	275	15	1942	1942	NUM
ftr-338	275	16	,	,	PUNCT
ftr-338	275	17	and	and	CCONJ
ftr-338	275	18	the	the	DET
ftr-338	275	19	taxpayer	taxpayer	NOUN
ftr-338	275	20	was	be	AUX
ftr-338	275	21	arrested	arrest	VERB
ftr-338	275	22	in	in	ADP
ftr-338	275	23	1943	1943	NUM
ftr-338	275	24	and	and	CCONJ
ftr-338	275	25	ordered	order	VERB
ftr-338	275	26	deported	deport	VERB
ftr-338	275	27	in	in	ADP
ftr-338	275	28	1944	1944	NUM
ftr-338	275	29	.	.	PUNCT
ftr-338	276	1	her	her	PRON
ftr-338	276	2	deportation	deportation	NOUN
ftr-338	276	3	orders	order	NOUN
ftr-338	276	4	were	be	AUX
ftr-338	276	5	eventually	eventually	ADV
ftr-338	276	6	stayed	stay	VERB
ftr-338	276	7	,	,	PUNCT
ftr-338	276	8	and	and	CCONJ
ftr-338	276	9	she	she	PRON
ftr-338	276	10	ultimately	ultimately	ADV
ftr-338	276	11	left	leave	VERB
ftr-338	276	12	the	the	DET
ftr-338	276	13	united	united	PROPN
ftr-338	276	14	states	states	PROPN
ftr-338	276	15	for	for	ADP
ftr-338	276	16	europe	europe	PROPN
ftr-338	276	17	in	in	ADP
ftr-338	276	18	late	late	ADJ
ftr-338	276	19	1945.72	1945.72	NUM
ftr-338	276	20	the	the	DET
ftr-338	276	21	irs	irs	PROPN
ftr-338	276	22	asserted	assert	VERB
ftr-338	276	23	that	that	SCONJ
ftr-338	276	24	she	she	PRON
ftr-338	276	25	was	be	AUX
ftr-338	276	26	a	a	DET
ftr-338	276	27	u.s	u.s	PROPN
ftr-338	276	28	.	.	PROPN
ftr-338	276	29	tax	tax	NOUN
ftr-338	276	30	resident	resident	NOUN
ftr-338	276	31	from	from	ADP
ftr-338	276	32	1944	1944	NUM
ftr-338	276	33	-	-	SYM
ftr-338	276	34	1945	1945	NUM
ftr-338	276	35	,	,	PUNCT
ftr-338	276	36	a	a	DET
ftr-338	276	37	time	time	NOUN
ftr-338	276	38	during	during	ADP
ftr-338	276	39	which	which	PRON
ftr-338	276	40	she	she	PRON
ftr-338	276	41	was	be	AUX
ftr-338	276	42	actually	actually	ADV
ftr-338	276	43	under	under	ADP
ftr-338	276	44	arrest	arrest	NOUN
ftr-338	276	45	in	in	ADP
ftr-338	276	46	the	the	DET
ftr-338	276	47	united	united	PROPN
ftr-338	276	48	states	states	PROPN
ftr-338	276	49	.	.	PUNCT
ftr-338	277	1	the	the	DET
ftr-338	277	2	tax	tax	NOUN
ftr-338	277	3	court	court	NOUN
ftr-338	277	4	did	do	AUX
ftr-338	277	5	not	not	PART
ftr-338	277	6	agree	agree	VERB
ftr-338	277	7	,	,	PUNCT
ftr-338	277	8	and	and	CCONJ
ftr-338	277	9	held	hold	VERB
ftr-338	277	10	that	that	SCONJ
ftr-338	277	11	the	the	DET
ftr-338	277	12	taxpayer	taxpayer	NOUN
ftr-338	277	13	was	be	AUX
ftr-338	277	14	not	not	PART
ftr-338	277	15	a	a	DET
ftr-338	277	16	u.s	u.s	PROPN
ftr-338	277	17	.	.	PROPN
ftr-338	277	18	tax	tax	NOUN
ftr-338	277	19	resident	resident	NOUN
ftr-338	277	20	,	,	PUNCT
ftr-338	277	21	applying	apply	VERB
ftr-338	277	22	the	the	DET
ftr-338	277	23	“	"	PUNCT
ftr-338	277	24	facts	fact	NOUN
ftr-338	277	25	and	and	CCONJ
ftr-338	277	26	circumstances	circumstance	NOUN
ftr-338	277	27	”	"	PUNCT
ftr-338	277	28	test	test	NOUN
ftr-338	277	29	called	call	VERB
ftr-338	277	30	for	for	ADP
ftr-338	277	31	by	by	ADP
ftr-338	277	32	the	the	DET
ftr-338	277	33	regulations	regulation	NOUN
ftr-338	277	34	in	in	ADP
ftr-338	277	35	force	force	NOUN
ftr-338	277	36	at	at	ADP
ftr-338	277	37	that	that	DET
ftr-338	277	38	time.73	time.73	NOUN
ftr-338	277	39	in	in	ADP
ftr-338	277	40	the	the	DET
ftr-338	277	41	post	post	ADJ
ftr-338	277	42	-	-	ADJ
ftr-338	277	43	war	war	ADJ
ftr-338	277	44	years	year	NOUN
ftr-338	277	45	,	,	PUNCT
ftr-338	277	46	other	other	ADJ
ftr-338	277	47	transitory	transitory	ADJ
ftr-338	277	48	individuals	individual	NOUN
ftr-338	277	49	(	(	PUNCT
ftr-338	277	50	in	in	ADP
ftr-338	277	51	one	one	NUM
ftr-338	277	52	case	case	NOUN
ftr-338	277	53	,	,	PUNCT
ftr-338	277	54	a	a	DET
ftr-338	277	55	flight	flight	NOUN
ftr-338	277	56	attendant	attendant	NOUN
ftr-338	277	57	,	,	PUNCT
ftr-338	277	58	and	and	CCONJ
ftr-338	277	59	in	in	ADP
ftr-338	277	60	another	another	PRON
ftr-338	277	61	,	,	PUNCT
ftr-338	277	62	an	an	DET
ftr-338	277	63	actor	actor	NOUN
ftr-338	277	64	)	)	PUNCT
ftr-338	277	65	succeeded	succeed	VERB
ftr-338	277	66	in	in	ADP
ftr-338	277	67	defeating	defeat	VERB
ftr-338	277	68	u.s	u.s	PROPN
ftr-338	277	69	.	.	PROPN
ftr-338	277	70	67	67	NUM
ftr-338	277	71	.	.	PUNCT
ftr-338	278	1	commissioner	commissioner	PROPN
ftr-338	278	2	v.	v.	PROPN
ftr-338	278	3	nubar	nubar	PROPN
ftr-338	278	4	,	,	PUNCT
ftr-338	278	5	185	185	NUM
ftr-338	278	6	f.2d	f.2d	SYM
ftr-338	278	7	584	584	NUM
ftr-338	278	8	,	,	PUNCT
ftr-338	278	9	589	589	NUM
ftr-338	278	10	(	(	PUNCT
ftr-338	278	11	4th	4th	ADJ
ftr-338	278	12	cir	cir	NOUN
ftr-338	278	13	.	.	PROPN
ftr-338	278	14	1950	1950	NUM
ftr-338	278	15	)	)	PUNCT
ftr-338	278	16	.	.	PUNCT
ftr-338	279	1	68	68	NUM
ftr-338	279	2	.	.	PUNCT
ftr-338	280	1	i	i	PRON
ftr-338	280	2	d.	d.	PROPN
ftr-338	280	3	at	at	ADP
ftr-338	280	4	586	586	NUM
ftr-338	280	5	.	.	PUNCT
ftr-338	281	1	this	this	PRON
ftr-338	281	2	can	can	AUX
ftr-338	281	3	be	be	AUX
ftr-338	281	4	thought	think	VERB
ftr-338	281	5	of	of	ADP
ftr-338	281	6	as	as	ADP
ftr-338	281	7	a	a	DET
ftr-338	281	8	“	"	PUNCT
ftr-338	281	9	benefit	benefit	NOUN
ftr-338	281	10	”	"	PUNCT
ftr-338	281	11	test	test	NOUN
ftr-338	281	12	,	,	PUNCT
ftr-338	281	13	which	which	PRON
ftr-338	281	14	is	be	AUX
ftr-338	281	15	an	an	DET
ftr-338	281	16	oftstated	oftstate	VERB
ftr-338	281	17	theoretical	theoretical	ADJ
ftr-338	281	18	foundation	foundation	NOUN
ftr-338	281	19	for	for	ADP
ftr-338	281	20	taxing	tax	VERB
ftr-338	281	21	non	non	ADJ
ftr-338	281	22	-	-	NOUN
ftr-338	281	23	citizens	citizen	NOUN
ftr-338	281	24	.	.	PUNCT
ftr-338	282	1	see	see	VERB
ftr-338	282	2	jct	jct	PROPN
ftr-338	282	3	,	,	PUNCT
ftr-338	282	4	general	general	ADJ
ftr-338	282	5	explanation	explanation	NOUN
ftr-338	282	6	,	,	PUNCT
ftr-338	282	7	supra	supra	PROPN
ftr-338	282	8	note	note	NOUN
ftr-338	282	9	8	8	NUM
ftr-338	282	10	.	.	PUNCT
ftr-338	283	1	under	under	ADP
ftr-338	283	2	this	this	DET
ftr-338	283	3	benefit	benefit	NOUN
ftr-338	283	4	test	test	NOUN
ftr-338	283	5	,	,	PUNCT
ftr-338	283	6	taxation	taxation	NOUN
ftr-338	283	7	by	by	ADP
ftr-338	283	8	the	the	DET
ftr-338	283	9	united	united	PROPN
ftr-338	283	10	states	states	PROPN
ftr-338	283	11	is	be	AUX
ftr-338	283	12	deemed	deem	VERB
ftr-338	283	13	appropriate	appropriate	ADJ
ftr-338	283	14	because	because	SCONJ
ftr-338	283	15	the	the	DET
ftr-338	283	16	non	non	ADJ
ftr-338	283	17	-	-	ADJ
ftr-338	283	18	citizen	citizen	ADJ
ftr-338	283	19	is	be	AUX
ftr-338	283	20	benefitting	benefit	VERB
ftr-338	283	21	from	from	ADP
ftr-338	283	22	the	the	DET
ftr-338	283	23	laws	law	NOUN
ftr-338	283	24	and	and	CCONJ
ftr-338	283	25	protections	protection	NOUN
ftr-338	283	26	of	of	ADP
ftr-338	283	27	the	the	DET
ftr-338	283	28	united	united	PROPN
ftr-338	283	29	states	states	PROPN
ftr-338	283	30	.	.	PUNCT
ftr-338	284	1	69	69	NUM
ftr-338	284	2	.	.	X
ftr-338	284	3	4	4	NUM
ftr-338	284	4	t.c.m	t.c.m	NOUN
ftr-338	284	5	.	.	PUNCT
ftr-338	285	1	(	(	PUNCT
ftr-338	285	2	cch	cch	NOUN
ftr-338	285	3	)	)	PUNCT
ftr-338	285	4	951	951	NUM
ftr-338	285	5	(	(	PUNCT
ftr-338	285	6	1945	1945	NUM
ftr-338	285	7	)	)	PUNCT
ftr-338	285	8	.	.	PUNCT
ftr-338	286	1	70	70	X
ftr-338	286	2	.	.	PUNCT
ftr-338	287	1	i	i	PRON
ftr-338	287	2	d.	d.	PROPN
ftr-338	287	3	71	71	NUM
ftr-338	287	4	.	.	PUNCT
ftr-338	287	5	11	11	NUM
ftr-338	287	6	t.c	t.c	PROPN
ftr-338	287	7	.	.	PROPN
ftr-338	287	8	37	37	NUM
ftr-338	287	9	(	(	PUNCT
ftr-338	287	10	1948	1948	NUM
ftr-338	287	11	)	)	PUNCT
ftr-338	287	12	.	.	PUNCT
ftr-338	288	1	72	72	NUM
ftr-338	288	2	.	.	PUNCT
ftr-338	289	1	i	i	PRON
ftr-338	289	2	d.	d.	PROPN
ftr-338	289	3	at	at	ADP
ftr-338	289	4	38–39	38–39	NUM
ftr-338	289	5	.	.	PUNCT
ftr-338	290	1	73	73	NUM
ftr-338	290	2	.	.	PUNCT
ftr-338	291	1	i	i	PRON
ftr-338	291	2	d.	d.	PROPN
ftr-338	291	3	at	at	ADP
ftr-338	291	4	42–44	42–44	PROPN
ftr-338	291	5	.	.	PROPN
ftr-338	291	6	2012	2012	NUM
ftr-338	291	7	]	]	PUNCT
ftr-338	291	8	one	one	NUM
ftr-338	291	9	danger	danger	NOUN
ftr-338	291	10	for	for	ADP
ftr-338	291	11	another	another	DET
ftr-338	291	12	839	839	NUM
ftr-338	291	13	tax	tax	NOUN
ftr-338	291	14	residency	residency	NOUN
ftr-338	291	15	in	in	ADP
ftr-338	291	16	court.74	court.74	ADJ
ftr-338	291	17	in	in	ADP
ftr-338	291	18	addition	addition	NOUN
ftr-338	291	19	,	,	PUNCT
ftr-338	291	20	in	in	ADP
ftr-338	291	21	the	the	DET
ftr-338	291	22	1970	1970	NUM
ftr-338	291	23	’s	’s	NOUN
ftr-338	291	24	,	,	PUNCT
ftr-338	291	25	the	the	DET
ftr-338	291	26	irs	irs	PROPN
ftr-338	291	27	dealt	deal	VERB
ftr-338	291	28	with	with	ADP
ftr-338	291	29	this	this	DET
ftr-338	291	30	issue	issue	NOUN
ftr-338	291	31	in	in	ADP
ftr-338	291	32	tax	tax	NOUN
ftr-338	291	33	rulings	ruling	NOUN
ftr-338	291	34	with	with	ADP
ftr-338	291	35	inconsistent	inconsistent	ADJ
ftr-338	291	36	results.75	results.75	PROPN
ftr-338	292	1	it	it	PRON
ftr-338	292	2	can	can	AUX
ftr-338	292	3	be	be	AUX
ftr-338	292	4	seen	see	VERB
ftr-338	292	5	from	from	ADP
ftr-338	292	6	these	these	DET
ftr-338	292	7	cases	case	NOUN
ftr-338	292	8	and	and	CCONJ
ftr-338	292	9	rulings	ruling	NOUN
ftr-338	292	10	that	that	SCONJ
ftr-338	292	11	the	the	DET
ftr-338	292	12	“	"	PUNCT
ftr-338	292	13	facts	fact	NOUN
ftr-338	292	14	and	and	CCONJ
ftr-338	292	15	circumstances	circumstance	NOUN
ftr-338	292	16	”	"	PUNCT
ftr-338	292	17	analysis	analysis	NOUN
ftr-338	292	18	of	of	ADP
ftr-338	292	19	the	the	DET
ftr-338	292	20	prior	prior	ADJ
ftr-338	292	21	regulations	regulation	NOUN
ftr-338	292	22	led	lead	VERB
ftr-338	292	23	to	to	ADP
ftr-338	292	24	inconsistent	inconsistent	ADJ
ftr-338	292	25	application	application	NOUN
ftr-338	292	26	of	of	ADP
ftr-338	292	27	the	the	DET
ftr-338	292	28	u.s	u.s	PROPN
ftr-338	292	29	.	.	PROPN
ftr-338	292	30	residency	residency	NOUN
ftr-338	292	31	test	test	NOUN
ftr-338	292	32	to	to	ADP
ftr-338	292	33	similarly	similarly	ADV
ftr-338	292	34	situated	situated	ADJ
ftr-338	292	35	taxpayers	taxpayer	NOUN
ftr-338	292	36	.	.	PUNCT
ftr-338	293	1	in	in	ADP
ftr-338	293	2	particular	particular	ADJ
ftr-338	293	3	,	,	PUNCT
ftr-338	293	4	there	there	PRON
ftr-338	293	5	appears	appear	VERB
ftr-338	293	6	to	to	PART
ftr-338	293	7	be	be	AUX
ftr-338	293	8	very	very	ADV
ftr-338	293	9	little	little	ADJ
ftr-338	293	10	difference	difference	NOUN
ftr-338	293	11	between	between	ADP
ftr-338	293	12	the	the	DET
ftr-338	293	13	fact	fact	NOUN
ftr-338	293	14	pattern	pattern	NOUN
ftr-338	293	15	in	in	ADP
ftr-338	293	16	nubar	nubar	NOUN
ftr-338	293	17	and	and	CCONJ
ftr-338	293	18	the	the	DET
ftr-338	293	19	fact	fact	NOUN
ftr-338	293	20	pattern	pattern	NOUN
ftr-338	293	21	in	in	ADP
ftr-338	293	22	constantinescu	constantinescu	NOUN
ftr-338	293	23	—	—	PUNCT
ftr-338	293	24	in	in	ADP
ftr-338	293	25	both	both	DET
ftr-338	293	26	cases	case	NOUN
ftr-338	293	27	,	,	PUNCT
ftr-338	293	28	the	the	DET
ftr-338	293	29	taxpayer	taxpayer	NOUN
ftr-338	293	30	was	be	AUX
ftr-338	293	31	forced	force	VERB
ftr-338	293	32	to	to	PART
ftr-338	293	33	stay	stay	VERB
ftr-338	293	34	in	in	ADP
ftr-338	293	35	the	the	DET
ftr-338	293	36	united	united	PROPN
ftr-338	293	37	states	states	PROPN
ftr-338	293	38	due	due	ADP
ftr-338	293	39	to	to	ADP
ftr-338	293	40	war	war	NOUN
ftr-338	293	41	conditions	condition	NOUN
ftr-338	293	42	in	in	ADP
ftr-338	293	43	europe	europe	PROPN
ftr-338	293	44	.	.	PUNCT
ftr-338	294	1	yet	yet	ADV
ftr-338	294	2	,	,	PUNCT
ftr-338	294	3	in	in	ADP
ftr-338	294	4	one	one	NUM
ftr-338	294	5	case	case	NOUN
ftr-338	294	6	,	,	PUNCT
ftr-338	294	7	the	the	DET
ftr-338	294	8	taxpayer	taxpayer	NOUN
ftr-338	294	9	was	be	AUX
ftr-338	294	10	found	find	VERB
ftr-338	294	11	(	(	PUNCT
ftr-338	294	12	on	on	ADP
ftr-338	294	13	appeal	appeal	NOUN
ftr-338	294	14	)	)	PUNCT
ftr-338	294	15	to	to	PART
ftr-338	294	16	be	be	AUX
ftr-338	294	17	a	a	DET
ftr-338	294	18	u.s	u.s	PROPN
ftr-338	294	19	.	.	PROPN
ftr-338	294	20	resident	resident	NOUN
ftr-338	294	21	,	,	PUNCT
ftr-338	294	22	while	while	SCONJ
ftr-338	294	23	in	in	ADP
ftr-338	294	24	the	the	DET
ftr-338	294	25	other	other	ADJ
ftr-338	294	26	,	,	PUNCT
ftr-338	294	27	the	the	DET
ftr-338	294	28	taxpayer	taxpayer	NOUN
ftr-338	294	29	did	do	AUX
ftr-338	294	30	not	not	PART
ftr-338	294	31	create	create	VERB
ftr-338	294	32	u.s	u.s	PROPN
ftr-338	294	33	.	.	PROPN
ftr-338	294	34	tax	tax	NOUN
ftr-338	294	35	residency	residency	NOUN
ftr-338	294	36	.	.	PUNCT
ftr-338	295	1	these	these	DET
ftr-338	295	2	fact	fact	NOUN
ftr-338	295	3	patterns	pattern	NOUN
ftr-338	295	4	are	be	AUX
ftr-338	295	5	also	also	ADV
ftr-338	295	6	very	very	ADV
ftr-338	295	7	similar	similar	ADJ
ftr-338	295	8	to	to	ADP
ftr-338	295	9	the	the	DET
ftr-338	295	10	fact	fact	NOUN
ftr-338	295	11	pattern	pattern	NOUN
ftr-338	295	12	of	of	ADP
ftr-338	295	13	the	the	DET
ftr-338	295	14	mexican	mexican	ADJ
ftr-338	295	15	national	national	PROPN
ftr-338	295	16	mentioned	mention	VERB
ftr-338	295	17	in	in	ADP
ftr-338	295	18	the	the	DET
ftr-338	295	19	introduction	introduction	NOUN
ftr-338	295	20	to	to	ADP
ftr-338	295	21	this	this	DET
ftr-338	295	22	paper	paper	NOUN
ftr-338	295	23	.	.	PUNCT
ftr-338	296	1	it	it	PRON
ftr-338	296	2	was	be	AUX
ftr-338	296	3	this	this	DET
ftr-338	296	4	inconsistent	inconsistent	ADJ
ftr-338	296	5	application	application	NOUN
ftr-338	296	6	of	of	ADP
ftr-338	296	7	a	a	DET
ftr-338	296	8	vague	vague	ADJ
ftr-338	296	9	standard	standard	NOUN
ftr-338	296	10	,	,	PUNCT
ftr-338	296	11	which	which	PRON
ftr-338	296	12	focused	focus	VERB
ftr-338	296	13	primarily	primarily	ADV
ftr-338	296	14	on	on	ADP
ftr-338	296	15	the	the	DET
ftr-338	296	16	person	person	NOUN
ftr-338	296	17	’s	’s	PART
ftr-338	296	18	intention	intention	NOUN
ftr-338	296	19	in	in	ADP
ftr-338	296	20	creating	create	VERB
ftr-338	296	21	u.s	u.s	PROPN
ftr-338	296	22	.	.	PROPN
ftr-338	296	23	residency	residency	NOUN
ftr-338	296	24	,	,	PUNCT
ftr-338	296	25	that	that	PRON
ftr-338	296	26	led	lead	VERB
ftr-338	296	27	congress	congress	PROPN
ftr-338	296	28	to	to	PART
ftr-338	296	29	enact	enact	VERB
ftr-338	296	30	the	the	DET
ftr-338	296	31	substantial	substantial	ADJ
ftr-338	296	32	presence	presence	NOUN
ftr-338	296	33	test	test	NOUN
ftr-338	296	34	in	in	ADP
ftr-338	296	35	1984	1984	NUM
ftr-338	296	36	,	,	PUNCT
ftr-338	296	37	as	as	SCONJ
ftr-338	296	38	described	describe	VERB
ftr-338	296	39	below	below	ADV
ftr-338	296	40	.	.	PUNCT
ftr-338	297	1	4	4	NUM
ftr-338	297	2	.	.	NOUN
ftr-338	297	3	1984	1984	NUM
ftr-338	297	4	–	–	PUNCT
ftr-338	297	5	the	the	DET
ftr-338	297	6	substantial	substantial	ADJ
ftr-338	297	7	presence	presence	NOUN
ftr-338	297	8	test	test	NOUN
ftr-338	297	9	it	it	PRON
ftr-338	297	10	was	be	AUX
ftr-338	297	11	in	in	ADP
ftr-338	297	12	an	an	DET
ftr-338	297	13	effort	effort	NOUN
ftr-338	297	14	to	to	PART
ftr-338	297	15	bring	bring	VERB
ftr-338	297	16	objectivity	objectivity	NOUN
ftr-338	297	17	to	to	ADP
ftr-338	297	18	this	this	DET
ftr-338	297	19	area	area	NOUN
ftr-338	297	20	that	that	PRON
ftr-338	297	21	congress	congress	PROPN
ftr-338	297	22	amended	amend	VERB
ftr-338	297	23	section	section	NOUN
ftr-338	297	24	7701(b	7701(b	NUM
ftr-338	297	25	)	)	PUNCT
ftr-338	297	26	in	in	ADP
ftr-338	297	27	1984.76	1984.76	NUM
ftr-338	297	28	first	first	ADV
ftr-338	297	29	,	,	PUNCT
ftr-338	297	30	as	as	SCONJ
ftr-338	297	31	noted	note	VERB
ftr-338	297	32	above	above	ADV
ftr-338	297	33	,	,	PUNCT
ftr-338	297	34	congress	congress	PROPN
ftr-338	297	35	implemented	implement	VERB
ftr-338	297	36	the	the	DET
ftr-338	297	37	“	"	PUNCT
ftr-338	297	38	green	green	ADJ
ftr-338	297	39	card	card	NOUN
ftr-338	297	40	”	"	PUNCT
ftr-338	297	41	test	test	NOUN
ftr-338	297	42	—	—	PUNCT
ftr-338	297	43	if	if	SCONJ
ftr-338	297	44	a	a	DET
ftr-338	297	45	person	person	NOUN
ftr-338	297	46	is	be	AUX
ftr-338	297	47	a	a	DET
ftr-338	297	48	lawful	lawful	ADJ
ftr-338	297	49	permanent	permanent	ADJ
ftr-338	297	50	resident	resident	NOUN
ftr-338	297	51	of	of	ADP
ftr-338	297	52	the	the	DET
ftr-338	297	53	united	united	PROPN
ftr-338	297	54	states	states	PROPN
ftr-338	297	55	,	,	PUNCT
ftr-338	297	56	then	then	ADV
ftr-338	297	57	such	such	ADJ
ftr-338	297	58	person	person	NOUN
ftr-338	297	59	is	be	AUX
ftr-338	297	60	a	a	DET
ftr-338	297	61	u.s	u.s	PROPN
ftr-338	297	62	.	.	PROPN
ftr-338	297	63	resident	resident	NOUN
ftr-338	297	64	for	for	ADP
ftr-338	297	65	tax	tax	NOUN
ftr-338	297	66	purposes.77	purposes.77	NOUN
ftr-338	297	67	additionally	additionally	ADV
ftr-338	297	68	,	,	PUNCT
ftr-338	297	69	congress	congress	PROPN
ftr-338	297	70	tried	try	VERB
ftr-338	297	71	to	to	PART
ftr-338	297	72	bring	bring	VERB
ftr-338	297	73	further	further	ADJ
ftr-338	297	74	objectivity	objectivity	NOUN
ftr-338	297	75	to	to	ADP
ftr-338	297	76	the	the	DET
ftr-338	297	77	analysis	analysis	NOUN
ftr-338	297	78	through	through	ADP
ftr-338	297	79	application	application	NOUN
ftr-338	297	80	of	of	ADP
ftr-338	297	81	the	the	DET
ftr-338	297	82	mechanical	mechanical	ADJ
ftr-338	297	83	“	"	PUNCT
ftr-338	297	84	substantial	substantial	ADJ
ftr-338	297	85	presence	presence	NOUN
ftr-338	297	86	”	"	PUNCT
ftr-338	297	87	test.78	test.78	VERB
ftr-338	297	88	however	however	ADV
ftr-338	297	89	,	,	PUNCT
ftr-338	297	90	due	due	ADP
ftr-338	297	91	to	to	ADP
ftr-338	297	92	the	the	DET
ftr-338	297	93	number	number	NOUN
ftr-338	297	94	of	of	ADP
ftr-338	297	95	exceptions,79	exceptions,79	PROPN
ftr-338	297	96	it	it	PRON
ftr-338	297	97	is	be	AUX
ftr-338	297	98	highly	highly	ADV
ftr-338	297	99	questionable	questionable	ADJ
ftr-338	297	100	whether	whether	SCONJ
ftr-338	297	101	this	this	DET
ftr-338	297	102	test	test	NOUN
ftr-338	297	103	is	be	AUX
ftr-338	297	104	truly	truly	ADV
ftr-338	297	105	objective	objective	ADJ
ftr-338	297	106	.	.	PUNCT
ftr-338	298	1	the	the	DET
ftr-338	298	2	test	test	NOUN
ftr-338	298	3	,	,	PUNCT
ftr-338	298	4	and	and	CCONJ
ftr-338	298	5	its	its	PRON
ftr-338	298	6	various	various	ADJ
ftr-338	298	7	exceptions	exception	NOUN
ftr-338	298	8	,	,	PUNCT
ftr-338	298	9	are	be	AUX
ftr-338	298	10	discussed	discuss	VERB
ftr-338	298	11	in	in	ADP
ftr-338	298	12	detail	detail	NOUN
ftr-338	298	13	below	below	ADV
ftr-338	298	14	.	.	PUNCT
ftr-338	299	1	74	74	X
ftr-338	299	2	.	.	PUNCT
ftr-338	300	1	see	see	VERB
ftr-338	300	2	sanford	sanford	PROPN
ftr-338	300	3	v.	v.	PROPN
ftr-338	300	4	commissioner	commissioner	PROPN
ftr-338	300	5	,	,	PUNCT
ftr-338	300	6	27	27	NUM
ftr-338	300	7	t.c.m	t.c.m	NOUN
ftr-338	300	8	.	.	PUNCT
ftr-338	301	1	(	(	PUNCT
ftr-338	301	2	cch	cch	NOUN
ftr-338	301	3	)	)	PUNCT
ftr-338	301	4	266	266	NUM
ftr-338	301	5	(	(	PUNCT
ftr-338	301	6	1968	1968	NUM
ftr-338	301	7	)	)	PUNCT
ftr-338	301	8	(	(	PUNCT
ftr-338	301	9	holding	hold	VERB
ftr-338	301	10	that	that	SCONJ
ftr-338	301	11	a	a	DET
ftr-338	301	12	honduran	honduran	ADJ
ftr-338	301	13	flight	flight	NOUN
ftr-338	301	14	attendant	attendant	NOUN
ftr-338	301	15	who	who	PRON
ftr-338	301	16	maintained	maintain	VERB
ftr-338	301	17	some	some	DET
ftr-338	301	18	living	live	VERB
ftr-338	301	19	quarters	quarter	NOUN
ftr-338	301	20	in	in	ADP
ftr-338	301	21	new	new	PROPN
ftr-338	301	22	orleans	orleans	PROPN
ftr-338	301	23	was	be	AUX
ftr-338	301	24	not	not	PART
ftr-338	301	25	a	a	DET
ftr-338	301	26	u.s	u.s	PROPN
ftr-338	301	27	.	.	PROPN
ftr-338	301	28	tax	tax	NOUN
ftr-338	301	29	resident	resident	NOUN
ftr-338	301	30	)	)	PUNCT
ftr-338	301	31	;	;	PUNCT
ftr-338	301	32	jellinek	jellinek	PROPN
ftr-338	301	33	v.	v.	PRON
ftr-338	301	34	commissioner	commissioner	PROPN
ftr-338	301	35	,	,	PUNCT
ftr-338	301	36	36	36	NUM
ftr-338	301	37	t.c	t.c	PROPN
ftr-338	301	38	.	.	PROPN
ftr-338	301	39	826	826	NUM
ftr-338	301	40	(	(	PUNCT
ftr-338	301	41	1961	1961	NUM
ftr-338	301	42	)	)	PUNCT
ftr-338	301	43	(	(	PUNCT
ftr-338	301	44	“	"	PUNCT
ftr-338	301	45	stateless	stateless	NOUN
ftr-338	301	46	”	"	PUNCT
ftr-338	301	47	actor	actor	NOUN
ftr-338	301	48	who	who	PRON
ftr-338	301	49	worked	work	VERB
ftr-338	301	50	periodically	periodically	ADV
ftr-338	301	51	in	in	ADP
ftr-338	301	52	hollywood	hollywood	PROPN
ftr-338	301	53	was	be	AUX
ftr-338	301	54	not	not	PART
ftr-338	301	55	a	a	DET
ftr-338	301	56	u.s	u.s	PROPN
ftr-338	301	57	.	.	PROPN
ftr-338	301	58	tax	tax	NOUN
ftr-338	301	59	resident	resident	NOUN
ftr-338	301	60	)	)	PUNCT
ftr-338	301	61	.	.	PUNCT
ftr-338	302	1	75	75	NUM
ftr-338	302	2	.	.	PUNCT
ftr-338	302	3	see	see	VERB
ftr-338	302	4	i.r.s	i.r.s	NOUN
ftr-338	302	5	.	.	PUNCT
ftr-338	303	1	tech	tech	NOUN
ftr-338	303	2	.	.	PUNCT
ftr-338	304	1	adv	adv	PROPN
ftr-338	304	2	.	.	PUNCT
ftr-338	304	3	mem	mem	PROPN
ftr-338	304	4	.	.	PUNCT
ftr-338	305	1	77	77	NUM
ftr-338	305	2	-	-	SYM
ftr-338	305	3	40	40	NUM
ftr-338	305	4	-	-	PUNCT
ftr-338	305	5	002	002	NUM
ftr-338	305	6	(	(	PUNCT
ftr-338	305	7	apr	apr	PROPN
ftr-338	305	8	.	.	PROPN
ftr-338	305	9	27	27	NUM
ftr-338	305	10	,	,	PUNCT
ftr-338	305	11	1977	1977	NUM
ftr-338	305	12	)	)	PUNCT
ftr-338	305	13	(	(	PUNCT
ftr-338	305	14	employee	employee	NOUN
ftr-338	305	15	of	of	ADP
ftr-338	305	16	international	international	ADJ
ftr-338	305	17	organization	organization	NOUN
ftr-338	305	18	who	who	PRON
ftr-338	305	19	was	be	AUX
ftr-338	305	20	present	present	ADJ
ftr-338	305	21	in	in	ADP
ftr-338	305	22	the	the	DET
ftr-338	305	23	united	united	PROPN
ftr-338	305	24	states	states	PROPN
ftr-338	305	25	was	be	AUX
ftr-338	305	26	a	a	DET
ftr-338	305	27	u.s	u.s	PROPN
ftr-338	305	28	.	.	PROPN
ftr-338	305	29	tax	tax	NOUN
ftr-338	305	30	resident	resident	NOUN
ftr-338	305	31	)	)	PUNCT
ftr-338	305	32	;	;	PUNCT
ftr-338	305	33	i.r.s	i.r.s	PROPN
ftr-338	305	34	.	.	PUNCT
ftr-338	305	35	tech	tech	PROPN
ftr-338	305	36	adv	adv	PROPN
ftr-338	305	37	.	.	PUNCT
ftr-338	305	38	mem	mem	PROPN
ftr-338	305	39	.	.	PUNCT
ftr-338	306	1	77	77	NUM
ftr-338	306	2	-	-	SYM
ftr-338	306	3	40	40	NUM
ftr-338	306	4	-	-	PUNCT
ftr-338	306	5	001	001	NUM
ftr-338	306	6	(	(	PUNCT
ftr-338	306	7	apr	apr	NOUN
ftr-338	306	8	.	.	PROPN
ftr-338	306	9	27	27	NUM
ftr-338	306	10	,	,	PUNCT
ftr-338	306	11	1977	1977	NUM
ftr-338	306	12	)	)	PUNCT
ftr-338	306	13	(	(	PUNCT
ftr-338	306	14	student	student	NOUN
ftr-338	306	15	who	who	PRON
ftr-338	306	16	became	become	VERB
ftr-338	306	17	an	an	DET
ftr-338	306	18	employee	employee	NOUN
ftr-338	306	19	of	of	ADP
ftr-338	306	20	an	an	DET
ftr-338	306	21	international	international	ADJ
ftr-338	306	22	organization	organization	NOUN
ftr-338	306	23	in	in	ADP
ftr-338	306	24	the	the	DET
ftr-338	306	25	united	united	PROPN
ftr-338	306	26	states	states	PROPN
ftr-338	306	27	was	be	AUX
ftr-338	306	28	held	hold	VERB
ftr-338	306	29	to	to	PART
ftr-338	306	30	be	be	AUX
ftr-338	306	31	a	a	DET
ftr-338	306	32	u.s	u.s	PROPN
ftr-338	306	33	.	.	PROPN
ftr-338	306	34	resident	resident	NOUN
ftr-338	306	35	)	)	PUNCT
ftr-338	306	36	.	.	PUNCT
ftr-338	307	1	76	76	NUM
ftr-338	307	2	.	.	PUNCT
ftr-338	308	1	see	see	VERB
ftr-338	308	2	h.r	h.r	PROPN
ftr-338	308	3	.	.	PROPN
ftr-338	308	4	rep	rep	PROPN
ftr-338	308	5	.	.	PROPN
ftr-338	308	6	no	no	PROPN
ftr-338	308	7	.	.	NOUN
ftr-338	309	1	98	98	NUM
ftr-338	309	2	-	-	SYM
ftr-338	309	3	861	861	NUM
ftr-338	309	4	,	,	PUNCT
ftr-338	309	5	at	at	ADP
ftr-338	309	6	181	181	NUM
ftr-338	309	7	(	(	PUNCT
ftr-338	309	8	1984	1984	NUM
ftr-338	309	9	)	)	PUNCT
ftr-338	309	10	(	(	PUNCT
ftr-338	309	11	conf	conf	NOUN
ftr-338	309	12	.	.	PUNCT
ftr-338	310	1	rep	rep	PROPN
ftr-338	310	2	.	.	PROPN
ftr-338	310	3	)	)	PUNCT
ftr-338	310	4	.	.	PUNCT
ftr-338	311	1	77	77	NUM
ftr-338	311	2	.	.	PUNCT
ftr-338	311	3	i.r.c	i.r.c	NOUN
ftr-338	311	4	.	.	PUNCT
ftr-338	312	1	§	§	PROPN
ftr-338	312	2	§	§	PROPN
ftr-338	312	3	7701(b)(1)(a)(i	7701(b)(1)(a)(i	PROPN
ftr-338	312	4	)	)	PUNCT
ftr-338	312	5	,	,	PUNCT
ftr-338	312	6	(	(	PUNCT
ftr-338	313	1	b)(6	b)(6	NUM
ftr-338	313	2	)	)	PUNCT
ftr-338	313	3	.	.	PUNCT
ftr-338	314	1	78	78	NUM
ftr-338	314	2	.	.	PUNCT
ftr-338	314	3	i.r.c	i.r.c	NOUN
ftr-338	314	4	.	.	PUNCT
ftr-338	315	1	§	§	PROPN
ftr-338	315	2	7701(b)(3	7701(b)(3	NOUN
ftr-338	315	3	)	)	PUNCT
ftr-338	315	4	.	.	PUNCT
ftr-338	316	1	79	79	NUM
ftr-338	316	2	.	.	PUNCT
ftr-338	316	3	see	see	VERB
ftr-338	316	4	i.r.c	i.r.c	NOUN
ftr-338	316	5	.	.	PUNCT
ftr-338	317	1	§	§	PROPN
ftr-338	317	2	§	§	PROPN
ftr-338	317	3	7701(b)(5	7701(b)(5	NUM
ftr-338	317	4	)	)	PUNCT
ftr-338	317	5	,	,	PUNCT
ftr-338	317	6	(	(	PUNCT
ftr-338	317	7	b)(7	b)(7	PROPN
ftr-338	317	8	)	)	PUNCT
ftr-338	317	9	.	.	PUNCT
ftr-338	318	1	840	840	NUM
ftr-338	318	2	florida	florida	PROPN
ftr-338	318	3	tax	tax	NOUN
ftr-338	318	4	review	review	NOUN
ftr-338	318	5	[	[	X
ftr-338	318	6	vol.12:10	vol.12:10	X
ftr-338	318	7	it	it	PRON
ftr-338	318	8	is	be	AUX
ftr-338	318	9	an	an	DET
ftr-338	318	10	interesting	interesting	ADJ
ftr-338	318	11	query	query	NOUN
ftr-338	318	12	as	as	ADP
ftr-338	318	13	to	to	ADP
ftr-338	318	14	whether	whether	SCONJ
ftr-338	318	15	congress	congress	PROPN
ftr-338	318	16	intended	intend	VERB
ftr-338	318	17	to	to	PART
ftr-338	318	18	overrule	overrule	VERB
ftr-338	318	19	or	or	CCONJ
ftr-338	318	20	abandon	abandon	VERB
ftr-338	318	21	the	the	DET
ftr-338	318	22	prior	prior	ADJ
ftr-338	318	23	case	case	NOUN
ftr-338	318	24	law	law	NOUN
ftr-338	318	25	when	when	SCONJ
ftr-338	318	26	implementing	implement	VERB
ftr-338	318	27	the	the	DET
ftr-338	318	28	substantial	substantial	ADJ
ftr-338	318	29	presence	presence	NOUN
ftr-338	318	30	test	test	NOUN
ftr-338	318	31	.	.	PUNCT
ftr-338	319	1	thus	thus	ADV
ftr-338	319	2	,	,	PUNCT
ftr-338	319	3	the	the	DET
ftr-338	319	4	question	question	NOUN
ftr-338	319	5	is	be	AUX
ftr-338	319	6	whether	whether	SCONJ
ftr-338	319	7	these	these	DET
ftr-338	319	8	old	old	ADJ
ftr-338	319	9	cases	case	NOUN
ftr-338	319	10	,	,	PUNCT
ftr-338	319	11	relating	relate	VERB
ftr-338	319	12	to	to	ADP
ftr-338	319	13	“	"	PUNCT
ftr-338	319	14	intention	intention	NOUN
ftr-338	319	15	”	"	PUNCT
ftr-338	319	16	and	and	CCONJ
ftr-338	319	17	danger	danger	NOUN
ftr-338	319	18	in	in	ADP
ftr-338	319	19	the	the	DET
ftr-338	319	20	individual	individual	NOUN
ftr-338	319	21	’s	’s	PART
ftr-338	319	22	home	home	NOUN
ftr-338	319	23	country	country	NOUN
ftr-338	319	24	,	,	PUNCT
ftr-338	319	25	still	still	ADV
ftr-338	319	26	have	have	VERB
ftr-338	319	27	any	any	DET
ftr-338	319	28	relevance	relevance	NOUN
ftr-338	319	29	under	under	ADP
ftr-338	319	30	either	either	DET
ftr-338	319	31	statute	statute	NOUN
ftr-338	319	32	or	or	CCONJ
ftr-338	319	33	treaty	treaty	NOUN
ftr-338	319	34	.	.	PUNCT
ftr-338	320	1	the	the	DET
ftr-338	320	2	legislative	legislative	ADJ
ftr-338	320	3	history	history	NOUN
ftr-338	320	4	to	to	ADP
ftr-338	320	5	the	the	DET
ftr-338	320	6	1984	1984	NUM
ftr-338	320	7	tax	tax	NOUN
ftr-338	320	8	reform	reform	NOUN
ftr-338	320	9	act	act	NOUN
ftr-338	320	10	(	(	PUNCT
ftr-338	320	11	which	which	PRON
ftr-338	320	12	brought	bring	VERB
ftr-338	320	13	section	section	NOUN
ftr-338	320	14	7701(b	7701(b	NUM
ftr-338	320	15	)	)	PUNCT
ftr-338	320	16	into	into	ADP
ftr-338	320	17	the	the	DET
ftr-338	320	18	code	code	NOUN
ftr-338	320	19	)	)	PUNCT
ftr-338	320	20	is	be	AUX
ftr-338	320	21	silent	silent	ADJ
ftr-338	320	22	on	on	ADP
ftr-338	320	23	this	this	DET
ftr-338	320	24	topic.80	topic.80	NOUN
ftr-338	320	25	however	however	ADV
ftr-338	320	26	,	,	PUNCT
ftr-338	320	27	the	the	DET
ftr-338	320	28	staff	staff	NOUN
ftr-338	320	29	of	of	ADP
ftr-338	320	30	the	the	DET
ftr-338	320	31	joint	joint	ADJ
ftr-338	320	32	committee	committee	NOUN
ftr-338	320	33	on	on	ADP
ftr-338	320	34	taxation	taxation	NOUN
ftr-338	320	35	’s	’s	PART
ftr-338	320	36	general	general	ADJ
ftr-338	320	37	explanation	explanation	NOUN
ftr-338	320	38	of	of	ADP
ftr-338	320	39	the	the	DET
ftr-338	320	40	1984	1984	NUM
ftr-338	320	41	act	act	NOUN
ftr-338	321	1	[	[	X
ftr-338	321	2	hereinafter	hereinafter	NOUN
ftr-338	321	3	1984	1984	NUM
ftr-338	321	4	act	act	PROPN
ftr-338	321	5	jct	jct	PROPN
ftr-338	321	6	explanation	explanation	PROPN
ftr-338	321	7	]	]	PUNCT
ftr-338	321	8	gives	give	VERB
ftr-338	321	9	some	some	DET
ftr-338	321	10	indication	indication	NOUN
ftr-338	321	11	that	that	SCONJ
ftr-338	321	12	the	the	DET
ftr-338	321	13	old	old	ADJ
ftr-338	321	14	case	case	NOUN
ftr-338	321	15	law	law	NOUN
ftr-338	321	16	may	may	AUX
ftr-338	321	17	no	no	ADV
ftr-338	321	18	longer	long	ADV
ftr-338	321	19	be	be	AUX
ftr-338	321	20	relevant.81	relevant.81	NOUN
ftr-338	321	21	in	in	ADP
ftr-338	321	22	particular	particular	ADJ
ftr-338	321	23	,	,	PUNCT
ftr-338	321	24	the	the	DET
ftr-338	321	25	1984	1984	NUM
ftr-338	321	26	act	act	NOUN
ftr-338	321	27	jct	jct	PROPN
ftr-338	321	28	explanation	explanation	NOUN
ftr-338	321	29	states	state	NOUN
ftr-338	321	30	that	that	SCONJ
ftr-338	321	31	congress	congress	PROPN
ftr-338	321	32	intended	intend	VERB
ftr-338	321	33	to	to	PART
ftr-338	321	34	create	create	VERB
ftr-338	321	35	only	only	ADV
ftr-338	321	36	limited	limited	ADJ
ftr-338	321	37	exceptions	exception	NOUN
ftr-338	321	38	for	for	SCONJ
ftr-338	321	39	people	people	NOUN
ftr-338	321	40	in	in	ADP
ftr-338	321	41	the	the	DET
ftr-338	321	42	united	united	PROPN
ftr-338	321	43	states	states	PROPN
ftr-338	321	44	to	to	PART
ftr-338	321	45	“	"	PUNCT
ftr-338	321	46	teach	teach	VERB
ftr-338	321	47	or	or	CCONJ
ftr-338	321	48	learn,”82	learn,”82	NOUN
ftr-338	321	49	as	as	SCONJ
ftr-338	321	50	opposed	oppose	VERB
ftr-338	321	51	to	to	ADP
ftr-338	321	52	people	people	NOUN
ftr-338	321	53	in	in	ADP
ftr-338	321	54	the	the	DET
ftr-338	321	55	united	united	PROPN
ftr-338	321	56	states	states	PROPN
ftr-338	321	57	merely	merely	ADV
ftr-338	321	58	to	to	PART
ftr-338	321	59	enjoy	enjoy	VERB
ftr-338	321	60	“	"	PUNCT
ftr-338	321	61	political	political	ADJ
ftr-338	321	62	stability	stability	NOUN
ftr-338	321	63	.	.	PUNCT
ftr-338	322	1	”83	”83	PROPN
ftr-338	322	2	this	this	PRON
ftr-338	322	3	is	be	AUX
ftr-338	322	4	evidence	evidence	NOUN
ftr-338	322	5	that	that	SCONJ
ftr-338	322	6	the	the	DET
ftr-338	322	7	old	old	ADJ
ftr-338	322	8	“	"	PUNCT
ftr-338	322	9	facts	fact	NOUN
ftr-338	322	10	and	and	CCONJ
ftr-338	322	11	circumstances	circumstance	NOUN
ftr-338	322	12	”	"	PUNCT
ftr-338	322	13	analysis	analysis	NOUN
ftr-338	322	14	was	be	AUX
ftr-338	322	15	truly	truly	ADV
ftr-338	322	16	made	make	VERB
ftr-338	322	17	irrelevant	irrelevant	ADJ
ftr-338	322	18	by	by	ADP
ftr-338	322	19	the	the	DET
ftr-338	322	20	1984	1984	NUM
ftr-338	322	21	legislative	legislative	ADJ
ftr-338	322	22	change	change	NOUN
ftr-338	322	23	.	.	PUNCT
ftr-338	323	1	c.	c.	NOUN
ftr-338	323	2	the	the	DET
ftr-338	323	3	substantial	substantial	ADJ
ftr-338	323	4	presence	presence	NOUN
ftr-338	323	5	test	test	NOUN
ftr-338	323	6	in	in	ADP
ftr-338	323	7	detail	detail	NOUN
ftr-338	323	8	this	this	DET
ftr-338	323	9	section	section	NOUN
ftr-338	323	10	describes	describe	VERB
ftr-338	323	11	the	the	DET
ftr-338	323	12	substantial	substantial	ADJ
ftr-338	323	13	presence	presence	NOUN
ftr-338	323	14	test	test	NOUN
ftr-338	323	15	in	in	ADP
ftr-338	323	16	detail	detail	NOUN
ftr-338	323	17	.	.	PUNCT
ftr-338	324	1	the	the	DET
ftr-338	324	2	next	next	ADJ
ftr-338	324	3	subsection	subsection	NOUN
ftr-338	324	4	describes	describe	VERB
ftr-338	324	5	a	a	DET
ftr-338	324	6	major	major	ADJ
ftr-338	324	7	potential	potential	ADJ
ftr-338	324	8	exception	exception	NOUN
ftr-338	324	9	to	to	ADP
ftr-338	324	10	u.s	u.s	PROPN
ftr-338	324	11	.	.	PROPN
ftr-338	324	12	tax	tax	NOUN
ftr-338	324	13	residency	residency	NOUN
ftr-338	324	14	under	under	ADP
ftr-338	324	15	the	the	DET
ftr-338	324	16	code	code	NOUN
ftr-338	324	17	,	,	PUNCT
ftr-338	324	18	often	often	ADV
ftr-338	324	19	called	call	VERB
ftr-338	324	20	the	the	DET
ftr-338	324	21	“	"	PUNCT
ftr-338	324	22	closer	close	ADJ
ftr-338	324	23	connection	connection	NOUN
ftr-338	324	24	”	"	PUNCT
ftr-338	324	25	exception	exception	NOUN
ftr-338	324	26	.	.	PUNCT
ftr-338	325	1	1	1	X
ftr-338	325	2	.	.	X
ftr-338	325	3	the	the	DET
ftr-338	325	4	test	test	NOUN
ftr-338	325	5	in	in	ADP
ftr-338	325	6	order	order	NOUN
ftr-338	325	7	for	for	SCONJ
ftr-338	325	8	an	an	DET
ftr-338	325	9	individual	individual	NOUN
ftr-338	325	10	to	to	PART
ftr-338	325	11	be	be	AUX
ftr-338	325	12	substantially	substantially	ADV
ftr-338	325	13	present	present	ADJ
ftr-338	325	14	in	in	ADP
ftr-338	325	15	the	the	DET
ftr-338	325	16	united	united	PROPN
ftr-338	325	17	states	states	PROPN
ftr-338	325	18	for	for	ADP
ftr-338	325	19	a	a	DET
ftr-338	325	20	calendar	calendar	NOUN
ftr-338	325	21	year	year	NOUN
ftr-338	325	22	,	,	PUNCT
ftr-338	325	23	and	and	CCONJ
ftr-338	325	24	hence	hence	ADV
ftr-338	325	25	a	a	DET
ftr-338	325	26	u.s	u.s	PROPN
ftr-338	325	27	.	.	PROPN
ftr-338	325	28	tax	tax	NOUN
ftr-338	325	29	resident	resident	NOUN
ftr-338	325	30	for	for	ADP
ftr-338	325	31	that	that	DET
ftr-338	325	32	year	year	NOUN
ftr-338	325	33	,	,	PUNCT
ftr-338	325	34	the	the	DET
ftr-338	325	35	person	person	NOUN
ftr-338	325	36	must	must	AUX
ftr-338	325	37	initially	initially	ADV
ftr-338	325	38	be	be	AUX
ftr-338	325	39	physically	physically	ADV
ftr-338	325	40	present	present	ADJ
ftr-338	325	41	in	in	ADP
ftr-338	325	42	the	the	DET
ftr-338	325	43	united	united	PROPN
ftr-338	325	44	states	states	PROPN
ftr-338	325	45	for	for	ADP
ftr-338	325	46	at	at	ADV
ftr-338	325	47	least	least	ADJ
ftr-338	325	48	thirty	thirty	NUM
ftr-338	325	49	-	-	PUNCT
ftr-338	325	50	one	one	NUM
ftr-338	325	51	days	day	NOUN
ftr-338	325	52	in	in	ADP
ftr-338	325	53	the	the	DET
ftr-338	325	54	calendar	calendar	NOUN
ftr-338	325	55	year	year	NOUN
ftr-338	325	56	in	in	ADP
ftr-338	325	57	question.84	question.84	PROPN
ftr-338	325	58	then	then	ADV
ftr-338	325	59	,	,	PUNCT
ftr-338	325	60	assuming	assume	VERB
ftr-338	325	61	this	this	DET
ftr-338	325	62	condition	condition	NOUN
ftr-338	325	63	is	be	AUX
ftr-338	325	64	met	meet	VERB
ftr-338	325	65	,	,	PUNCT
ftr-338	325	66	the	the	DET
ftr-338	325	67	individual	individual	NOUN
ftr-338	325	68	’s	’s	PART
ftr-338	325	69	presence	presence	NOUN
ftr-338	325	70	in	in	ADP
ftr-338	325	71	the	the	DET
ftr-338	325	72	united	united	PROPN
ftr-338	325	73	states	states	PROPN
ftr-338	325	74	must	must	AUX
ftr-338	325	75	be	be	AUX
ftr-338	325	76	determined	determine	VERB
ftr-338	325	77	for	for	ADP
ftr-338	325	78	each	each	PRON
ftr-338	325	79	of	of	ADP
ftr-338	325	80	the	the	DET
ftr-338	325	81	two	two	NUM
ftr-338	325	82	preceding	precede	VERB
ftr-338	325	83	years.85	years.85	NOUN
ftr-338	325	84	the	the	DET
ftr-338	325	85	sum	sum	NOUN
ftr-338	325	86	of	of	ADP
ftr-338	325	87	the	the	DET
ftr-338	325	88	days	day	NOUN
ftr-338	325	89	present	present	ADJ
ftr-338	325	90	in	in	ADP
ftr-338	325	91	the	the	DET
ftr-338	325	92	current	current	ADJ
ftr-338	325	93	year	year	NOUN
ftr-338	325	94	,	,	PUNCT
ftr-338	325	95	plus	plus	CCONJ
ftr-338	325	96	the	the	DET
ftr-338	325	97	days	day	NOUN
ftr-338	325	98	present	present	ADJ
ftr-338	325	99	during	during	ADP
ftr-338	325	100	the	the	DET
ftr-338	325	101	preceding	precede	VERB
ftr-338	325	102	two	two	NUM
ftr-338	325	103	years	year	NOUN
ftr-338	325	104	(	(	PUNCT
ftr-338	325	105	multiplied	multiply	VERB
ftr-338	325	106	by	by	ADP
ftr-338	325	107	a	a	DET
ftr-338	325	108	“	"	PUNCT
ftr-338	325	109	multiplier	multipli	ADJ
ftr-338	325	110	”	"	PUNCT
ftr-338	325	111	)	)	PUNCT
ftr-338	325	112	must	must	AUX
ftr-338	325	113	equal	equal	VERB
ftr-338	325	114	or	or	CCONJ
ftr-338	325	115	exceed	exceed	VERB
ftr-338	325	116	183	183	NUM
ftr-338	325	117	days.86	days.86	NOUN
ftr-338	325	118	the	the	DET
ftr-338	325	119	“	"	PUNCT
ftr-338	325	120	multiplier	multipli	ADJ
ftr-338	325	121	”	"	PUNCT
ftr-338	325	122	for	for	ADP
ftr-338	325	123	the	the	DET
ftr-338	325	124	first	first	ADJ
ftr-338	325	125	preceding	precede	VERB
ftr-338	325	126	year	year	NOUN
ftr-338	325	127	is	be	AUX
ftr-338	325	128	one	one	NUM
ftr-338	325	129	-	-	PUNCT
ftr-338	325	130	third	third	NOUN
ftr-338	325	131	(	(	PUNCT
ftr-338	325	132	i.e.	i.e.	X
ftr-338	325	133	,	,	PUNCT
ftr-338	325	134	the	the	DET
ftr-338	325	135	days	day	NOUN
ftr-338	325	136	actually	actually	ADV
ftr-338	325	137	80	80	NUM
ftr-338	325	138	.	.	PUNCT
ftr-338	326	1	see	see	VERB
ftr-338	326	2	h.r	h.r	PROPN
ftr-338	326	3	.	.	PROPN
ftr-338	326	4	rep	rep	PROPN
ftr-338	326	5	.	.	PROPN
ftr-338	326	6	no	no	PROPN
ftr-338	326	7	.	.	NOUN
ftr-338	326	8	98	98	NUM
ftr-338	326	9	-	-	SYM
ftr-338	326	10	861	861	NUM
ftr-338	326	11	,	,	PUNCT
ftr-338	326	12	supra	supra	ADJ
ftr-338	326	13	note	note	NOUN
ftr-338	326	14	76	76	NUM
ftr-338	326	15	.	.	PUNCT
ftr-338	326	16	81	81	NUM
ftr-338	326	17	.	.	PUNCT
ftr-338	327	1	see	see	VERB
ftr-338	327	2	jct	jct	PROPN
ftr-338	327	3	,	,	PUNCT
ftr-338	327	4	general	general	ADJ
ftr-338	327	5	explanation	explanation	NOUN
ftr-338	327	6	,	,	PUNCT
ftr-338	327	7	supra	supra	PROPN
ftr-338	327	8	note	note	PROPN
ftr-338	327	9	8	8	NUM
ftr-338	327	10	,	,	PUNCT
ftr-338	327	11	at	at	ADP
ftr-338	327	12	464	464	NUM
ftr-338	327	13	.	.	PUNCT
ftr-338	328	1	82	82	NUM
ftr-338	328	2	.	.	PUNCT
ftr-338	329	1	i	i	PRON
ftr-338	329	2	d.	d.	PROPN
ftr-338	329	3	this	this	PRON
ftr-338	329	4	is	be	AUX
ftr-338	329	5	a	a	DET
ftr-338	329	6	reference	reference	NOUN
ftr-338	329	7	to	to	ADP
ftr-338	329	8	the	the	DET
ftr-338	329	9	statutory	statutory	ADJ
ftr-338	329	10	exceptions	exception	NOUN
ftr-338	329	11	in	in	ADP
ftr-338	329	12	i.r.c	i.r.c	NOUN
ftr-338	329	13	.	.	PUNCT
ftr-338	330	1	§	§	PROPN
ftr-338	330	2	7701(b)(5	7701(b)(5	NUM
ftr-338	330	3	)	)	PUNCT
ftr-338	330	4	for	for	ADP
ftr-338	330	5	individuals	individual	NOUN
ftr-338	330	6	in	in	ADP
ftr-338	330	7	the	the	DET
ftr-338	330	8	united	united	PROPN
ftr-338	330	9	states	states	PROPN
ftr-338	330	10	merely	merely	ADV
ftr-338	330	11	as	as	ADP
ftr-338	330	12	students	student	NOUN
ftr-338	330	13	or	or	CCONJ
ftr-338	330	14	teachers	teacher	NOUN
ftr-338	330	15	,	,	PUNCT
ftr-338	330	16	as	as	SCONJ
ftr-338	330	17	discussed	discuss	VERB
ftr-338	330	18	infra	infra	NOUN
ftr-338	330	19	part	part	NOUN
ftr-338	330	20	ii.c.1.c	ii.c.1.c	X
ftr-338	330	21	.	.	PROPN
ftr-338	330	22	83	83	NUM
ftr-338	330	23	.	.	PUNCT
ftr-338	331	1	jct	jct	PROPN
ftr-338	331	2	,	,	PUNCT
ftr-338	331	3	general	general	ADJ
ftr-338	331	4	explanation	explanation	NOUN
ftr-338	331	5	,	,	PUNCT
ftr-338	331	6	supra	supra	PROPN
ftr-338	331	7	note	note	PROPN
ftr-338	331	8	8	8	NUM
ftr-338	331	9	,	,	PUNCT
ftr-338	331	10	at	at	ADP
ftr-338	331	11	464	464	NUM
ftr-338	331	12	.	.	PUNCT
ftr-338	332	1	84	84	NUM
ftr-338	332	2	.	.	PUNCT
ftr-338	332	3	i.r.c	i.r.c	NOUN
ftr-338	332	4	.	.	PUNCT
ftr-338	333	1	§	§	PROPN
ftr-338	333	2	7701(b)(3)(a)(i	7701(b)(3)(a)(i	PROPN
ftr-338	333	3	)	)	PUNCT
ftr-338	333	4	.	.	PUNCT
ftr-338	334	1	85	85	NUM
ftr-338	334	2	.	.	PUNCT
ftr-338	334	3	i.r.c	i.r.c	NOUN
ftr-338	334	4	.	.	PUNCT
ftr-338	335	1	§	§	PROPN
ftr-338	335	2	7701(b)(3)(a)(ii	7701(b)(3)(a)(ii	NUM
ftr-338	335	3	)	)	PUNCT
ftr-338	335	4	.	.	PUNCT
ftr-338	336	1	86	86	NUM
ftr-338	336	2	.	.	PUNCT
ftr-338	337	1	i	i	PRON
ftr-338	337	2	d.	d.	PROPN
ftr-338	337	3	2012	2012	NUM
ftr-338	337	4	]	]	PUNCT
ftr-338	338	1	one	one	NUM
ftr-338	338	2	danger	danger	NOUN
ftr-338	338	3	for	for	ADP
ftr-338	338	4	another	another	DET
ftr-338	338	5	841	841	NUM
ftr-338	338	6	present	present	ADJ
ftr-338	338	7	in	in	ADP
ftr-338	338	8	such	such	ADJ
ftr-338	338	9	preceding	precede	VERB
ftr-338	338	10	year	year	NOUN
ftr-338	338	11	are	be	AUX
ftr-338	338	12	multiplied	multiply	VERB
ftr-338	338	13	by	by	ADP
ftr-338	338	14	one	one	NUM
ftr-338	338	15	-	-	PUNCT
ftr-338	338	16	third	third	NOUN
ftr-338	338	17	)	)	PUNCT
ftr-338	338	18	,	,	PUNCT
ftr-338	338	19	and	and	CCONJ
ftr-338	338	20	the	the	DET
ftr-338	338	21	multiplier	multipli	ADJ
ftr-338	338	22	for	for	ADP
ftr-338	338	23	the	the	DET
ftr-338	338	24	second	second	ADJ
ftr-338	338	25	preceding	precede	VERB
ftr-338	338	26	year	year	NOUN
ftr-338	338	27	is	be	AUX
ftr-338	338	28	one	one	NUM
ftr-338	338	29	-	-	PUNCT
ftr-338	338	30	sixth.87	sixth.87	VERB
ftr-338	338	31	by	by	ADP
ftr-338	338	32	way	way	NOUN
ftr-338	338	33	of	of	ADP
ftr-338	338	34	example	example	NOUN
ftr-338	338	35	,	,	PUNCT
ftr-338	338	36	consider	consider	VERB
ftr-338	338	37	the	the	DET
ftr-338	338	38	following	follow	VERB
ftr-338	338	39	(	(	PUNCT
ftr-338	338	40	taken	take	VERB
ftr-338	338	41	from	from	ADP
ftr-338	338	42	the	the	DET
ftr-338	338	43	treasury	treasury	PROPN
ftr-338	338	44	regulations	regulation	NOUN
ftr-338	338	45	):	):	PUNCT
ftr-338	338	46	example	example	NOUN
ftr-338	339	1	1	1	NUM
ftr-338	339	2	.	.	X
ftr-338	340	1	b	b	X
ftr-338	340	2	,	,	PUNCT
ftr-338	340	3	an	an	DET
ftr-338	340	4	alien	alien	ADJ
ftr-338	340	5	individual	individual	NOUN
ftr-338	340	6	,	,	PUNCT
ftr-338	340	7	is	be	AUX
ftr-338	340	8	present	present	ADJ
ftr-338	340	9	in	in	ADP
ftr-338	340	10	the	the	DET
ftr-338	340	11	united	united	PROPN
ftr-338	340	12	states	states	PROPN
ftr-338	340	13	for	for	ADP
ftr-338	340	14	122	122	NUM
ftr-338	340	15	days	day	NOUN
ftr-338	340	16	in	in	ADP
ftr-338	340	17	the	the	DET
ftr-338	340	18	current	current	ADJ
ftr-338	340	19	year	year	NOUN
ftr-338	340	20	.	.	PUNCT
ftr-338	341	1	he	he	PRON
ftr-338	341	2	was	be	AUX
ftr-338	341	3	present	present	ADJ
ftr-338	341	4	in	in	ADP
ftr-338	341	5	the	the	DET
ftr-338	341	6	united	united	PROPN
ftr-338	341	7	states	states	PROPN
ftr-338	341	8	for	for	ADP
ftr-338	341	9	122	122	NUM
ftr-338	341	10	days	day	NOUN
ftr-338	341	11	in	in	ADP
ftr-338	341	12	the	the	DET
ftr-338	341	13	first	first	ADJ
ftr-338	341	14	preceding	precede	VERB
ftr-338	341	15	calendar	calendar	NOUN
ftr-338	341	16	year	year	NOUN
ftr-338	341	17	and	and	CCONJ
ftr-338	341	18	for	for	ADP
ftr-338	341	19	122	122	NUM
ftr-338	341	20	days	day	NOUN
ftr-338	341	21	in	in	ADP
ftr-338	341	22	the	the	DET
ftr-338	341	23	second	second	ADJ
ftr-338	341	24	preceding	precede	VERB
ftr-338	341	25	calendar	calendar	NOUN
ftr-338	341	26	year	year	NOUN
ftr-338	341	27	.	.	PUNCT
ftr-338	342	1	in	in	ADP
ftr-338	342	2	determining	determine	VERB
ftr-338	342	3	his	his	PRON
ftr-338	342	4	status	status	NOUN
ftr-338	342	5	for	for	ADP
ftr-338	342	6	the	the	DET
ftr-338	342	7	current	current	ADJ
ftr-338	342	8	year	year	NOUN
ftr-338	342	9	,	,	PUNCT
ftr-338	342	10	b	b	PROPN
ftr-338	342	11	counts	count	VERB
ftr-338	342	12	all	all	DET
ftr-338	342	13	122	122	NUM
ftr-338	342	14	days	day	NOUN
ftr-338	342	15	in	in	ADP
ftr-338	342	16	the	the	DET
ftr-338	342	17	united	united	PROPN
ftr-338	342	18	states	states	PROPN
ftr-338	342	19	in	in	ADP
ftr-338	342	20	the	the	DET
ftr-338	342	21	current	current	ADJ
ftr-338	342	22	year	year	NOUN
ftr-338	342	23	plus	plus	CCONJ
ftr-338	342	24	1/3	1/3	NUM
ftr-338	342	25	of	of	ADP
ftr-338	342	26	the	the	DET
ftr-338	342	27	122	122	NUM
ftr-338	342	28	days	day	NOUN
ftr-338	342	29	in	in	ADP
ftr-338	342	30	the	the	DET
ftr-338	342	31	united	united	PROPN
ftr-338	342	32	states	states	PROPN
ftr-338	342	33	in	in	ADP
ftr-338	342	34	the	the	DET
ftr-338	342	35	first	first	ADJ
ftr-338	342	36	preceding	precede	VERB
ftr-338	342	37	calendar	calendar	NOUN
ftr-338	342	38	year	year	NOUN
ftr-338	342	39	(	(	PUNCT
ftr-338	342	40	40	40	NUM
ftr-338	342	41	2/3	2/3	NUM
ftr-338	342	42	days	day	NOUN
ftr-338	342	43	)	)	PUNCT
ftr-338	342	44	and	and	CCONJ
ftr-338	342	45	1/6	1/6	NUM
ftr-338	342	46	of	of	ADP
ftr-338	342	47	the	the	DET
ftr-338	342	48	122	122	NUM
ftr-338	342	49	days	day	NOUN
ftr-338	342	50	in	in	ADP
ftr-338	342	51	the	the	DET
ftr-338	342	52	united	united	PROPN
ftr-338	342	53	states	states	PROPN
ftr-338	342	54	during	during	ADP
ftr-338	342	55	the	the	DET
ftr-338	342	56	second	second	ADJ
ftr-338	342	57	preceding	precede	VERB
ftr-338	342	58	calendar	calendar	NOUN
ftr-338	342	59	year	year	NOUN
ftr-338	342	60	(	(	PUNCT
ftr-338	342	61	20	20	NUM
ftr-338	342	62	1/3	1/3	NUM
ftr-338	342	63	days	day	NOUN
ftr-338	342	64	)	)	PUNCT
ftr-338	342	65	.	.	PUNCT
ftr-338	343	1	the	the	DET
ftr-338	343	2	total	total	NOUN
ftr-338	343	3	of	of	ADP
ftr-338	343	4	122	122	NUM
ftr-338	343	5	+	+	CCONJ
ftr-338	343	6	40	40	NUM
ftr-338	343	7	2/3	2/3	NUM
ftr-338	343	8	+	+	CCONJ
ftr-338	343	9	20	20	NUM
ftr-338	343	10	1/3	1/3	NUM
ftr-338	343	11	equals	equal	VERB
ftr-338	343	12	183	183	NUM
ftr-338	343	13	days	day	NOUN
ftr-338	343	14	.	.	PUNCT
ftr-338	344	1	b	b	NOUN
ftr-338	344	2	meets	meet	VERB
ftr-338	344	3	the	the	DET
ftr-338	344	4	substantial	substantial	ADJ
ftr-338	344	5	presence	presence	NOUN
ftr-338	344	6	test	test	NOUN
ftr-338	344	7	and	and	CCONJ
ftr-338	344	8	is	be	AUX
ftr-338	344	9	a	a	DET
ftr-338	344	10	resident	resident	ADJ
ftr-338	344	11	alien	alien	NOUN
ftr-338	344	12	for	for	ADP
ftr-338	344	13	the	the	DET
ftr-338	344	14	current	current	ADJ
ftr-338	344	15	year.88	year.88	ADJ
ftr-338	344	16	a.	a.	NOUN
ftr-338	344	17	meaning	meaning	NOUN
ftr-338	344	18	of	of	ADP
ftr-338	344	19	“	"	PUNCT
ftr-338	344	20	present	present	ADJ
ftr-338	344	21	”	"	PUNCT
ftr-338	344	22	in	in	ADP
ftr-338	344	23	general	general	ADJ
ftr-338	344	24	,	,	PUNCT
ftr-338	344	25	the	the	DET
ftr-338	344	26	term	term	NOUN
ftr-338	344	27	“	"	PUNCT
ftr-338	344	28	present	present	ADJ
ftr-338	344	29	”	"	PUNCT
ftr-338	344	30	encompasses	encompass	VERB
ftr-338	344	31	any	any	DET
ftr-338	344	32	day	day	NOUN
ftr-338	344	33	that	that	SCONJ
ftr-338	344	34	the	the	DET
ftr-338	344	35	individual	individual	NOUN
ftr-338	344	36	is	be	AUX
ftr-338	344	37	“	"	PUNCT
ftr-338	344	38	physically	physically	ADV
ftr-338	344	39	present	present	ADJ
ftr-338	344	40	”	"	PUNCT
ftr-338	344	41	in	in	ADP
ftr-338	344	42	the	the	DET
ftr-338	344	43	united	united	PROPN
ftr-338	344	44	states	states	PROPN
ftr-338	344	45	any	any	PRON
ftr-338	344	46	at	at	ADP
ftr-338	344	47	time	time	NOUN
ftr-338	344	48	during	during	ADP
ftr-338	344	49	such	such	ADJ
ftr-338	344	50	day.89	day.89	NOUN
ftr-338	344	51	thus	thus	ADV
ftr-338	344	52	,	,	PUNCT
ftr-338	344	53	whether	whether	SCONJ
ftr-338	344	54	the	the	DET
ftr-338	344	55	individual	individual	NOUN
ftr-338	344	56	is	be	AUX
ftr-338	344	57	in	in	ADP
ftr-338	344	58	the	the	DET
ftr-338	344	59	united	united	PROPN
ftr-338	344	60	states	states	PROPN
ftr-338	344	61	legally	legally	ADV
ftr-338	344	62	or	or	CCONJ
ftr-338	344	63	not	not	PART
ftr-338	344	64	is	be	AUX
ftr-338	344	65	irrelevant	irrelevant	ADJ
ftr-338	344	66	for	for	ADP
ftr-338	344	67	this	this	DET
ftr-338	344	68	purpose.90	purpose.90	NOUN
ftr-338	344	69	however	however	ADV
ftr-338	344	70	,	,	PUNCT
ftr-338	344	71	there	there	PRON
ftr-338	344	72	are	be	VERB
ftr-338	344	73	certain	certain	ADJ
ftr-338	344	74	exceptions	exception	NOUN
ftr-338	344	75	to	to	ADP
ftr-338	344	76	the	the	DET
ftr-338	344	77	definition	definition	NOUN
ftr-338	344	78	of	of	ADP
ftr-338	344	79	“	"	PUNCT
ftr-338	344	80	present	present	ADJ
ftr-338	344	81	”	"	PUNCT
ftr-338	344	82	for	for	ADP
ftr-338	344	83	certain	certain	ADJ
ftr-338	344	84	days	day	NOUN
ftr-338	344	85	of	of	ADP
ftr-338	344	86	actual	actual	ADJ
ftr-338	344	87	presence	presence	NOUN
ftr-338	344	88	and	and	CCONJ
ftr-338	344	89	for	for	ADP
ftr-338	344	90	certain	certain	ADJ
ftr-338	344	91	individuals	individual	NOUN
ftr-338	344	92	,	,	PUNCT
ftr-338	344	93	as	as	SCONJ
ftr-338	344	94	described	describe	VERB
ftr-338	344	95	below	below	ADV
ftr-338	344	96	.	.	PUNCT
ftr-338	345	1	b.	b.	NOUN
ftr-338	345	2	exception	exception	NOUN
ftr-338	345	3	for	for	ADP
ftr-338	345	4	certain	certain	ADJ
ftr-338	345	5	days	day	NOUN
ftr-338	345	6	of	of	ADP
ftr-338	345	7	presence	presence	NOUN
ftr-338	345	8	the	the	DET
ftr-338	345	9	statute	statute	NOUN
ftr-338	345	10	makes	make	VERB
ftr-338	345	11	certain	certain	ADJ
ftr-338	345	12	exceptions	exception	NOUN
ftr-338	345	13	for	for	ADP
ftr-338	345	14	days	day	NOUN
ftr-338	345	15	of	of	ADP
ftr-338	345	16	actual	actual	ADJ
ftr-338	345	17	presence	presence	NOUN
ftr-338	345	18	within	within	ADP
ftr-338	345	19	the	the	DET
ftr-338	345	20	united	united	PROPN
ftr-338	345	21	states	states	PROPN
ftr-338	345	22	that	that	PRON
ftr-338	345	23	will	will	AUX
ftr-338	345	24	not	not	PART
ftr-338	345	25	count	count	VERB
ftr-338	345	26	as	as	ADP
ftr-338	345	27	days	day	NOUN
ftr-338	345	28	“	"	PUNCT
ftr-338	345	29	present	present	ADJ
ftr-338	345	30	”	"	PUNCT
ftr-338	345	31	for	for	ADP
ftr-338	345	32	purposes	purpose	NOUN
ftr-338	345	33	of	of	ADP
ftr-338	345	34	the	the	DET
ftr-338	345	35	substantial	substantial	ADJ
ftr-338	345	36	presence	presence	NOUN
ftr-338	345	37	test	test	NOUN
ftr-338	345	38	.	.	PUNCT
ftr-338	346	1	there	there	PRON
ftr-338	346	2	are	be	VERB
ftr-338	346	3	three	three	NUM
ftr-338	346	4	types	type	NOUN
ftr-338	346	5	of	of	ADP
ftr-338	346	6	days	day	NOUN
ftr-338	346	7	that	that	PRON
ftr-338	346	8	will	will	AUX
ftr-338	346	9	not	not	PART
ftr-338	346	10	count	count	VERB
ftr-338	346	11	as	as	ADP
ftr-338	346	12	presence	presence	NOUN
ftr-338	346	13	.	.	PUNCT
ftr-338	347	1	the	the	DET
ftr-338	347	2	first	first	ADJ
ftr-338	347	3	exception	exception	NOUN
ftr-338	347	4	is	be	AUX
ftr-338	347	5	for	for	ADP
ftr-338	347	6	days	day	NOUN
ftr-338	347	7	during	during	ADP
ftr-338	347	8	which	which	PRON
ftr-338	347	9	an	an	DET
ftr-338	347	10	individual	individual	ADJ
ftr-338	347	11	commutes	commute	NOUN
ftr-338	347	12	from	from	ADP
ftr-338	347	13	a	a	DET
ftr-338	347	14	residence	residence	NOUN
ftr-338	347	15	in	in	ADP
ftr-338	347	16	canada	canada	PROPN
ftr-338	347	17	or	or	CCONJ
ftr-338	347	18	mexico	mexico	PROPN
ftr-338	347	19	to	to	ADP
ftr-338	347	20	a	a	DET
ftr-338	347	21	place	place	NOUN
ftr-338	347	22	of	of	ADP
ftr-338	347	23	employment	employment	NOUN
ftr-338	347	24	(	(	PUNCT
ftr-338	347	25	or	or	CCONJ
ftr-338	347	26	self	self	NOUN
ftr-338	347	27	-	-	PUNCT
ftr-338	347	28	employment	employment	NOUN
ftr-338	347	29	)	)	PUNCT
ftr-338	347	30	within	within	ADP
ftr-338	347	31	the	the	DET
ftr-338	347	32	united	united	PROPN
ftr-338	347	33	states.91	states.91	PROPN
ftr-338	347	34	any	any	DET
ftr-338	347	35	day	day	NOUN
ftr-338	347	36	so	so	SCONJ
ftr-338	347	37	commuting	commuting	NOUN
ftr-338	347	38	will	will	AUX
ftr-338	347	39	not	not	PART
ftr-338	347	40	be	be	AUX
ftr-338	347	41	considered	consider	VERB
ftr-338	347	42	a	a	DET
ftr-338	347	43	day	day	NOUN
ftr-338	347	44	of	of	ADP
ftr-338	347	45	“	"	PUNCT
ftr-338	347	46	presence	presence	NOUN
ftr-338	347	47	”	"	PUNCT
ftr-338	347	48	for	for	ADP
ftr-338	347	49	purposes	purpose	NOUN
ftr-338	347	50	of	of	ADP
ftr-338	347	51	the	the	DET
ftr-338	347	52	test	test	NOUN
ftr-338	347	53	.	.	PUNCT
ftr-338	348	1	87	87	NUM
ftr-338	348	2	.	.	PUNCT
ftr-338	349	1	i	i	PRON
ftr-338	349	2	d.	d.	PROPN
ftr-338	349	3	88	88	NUM
ftr-338	349	4	.	.	PUNCT
ftr-338	350	1	reg	reg	NOUN
ftr-338	350	2	.	.	PUNCT
ftr-338	351	1	§	§	PROPN
ftr-338	351	2	301.7701(b)-1(e	301.7701(b)-1(e	NUM
ftr-338	351	3	)	)	PUNCT
ftr-338	351	4	,	,	PUNCT
ftr-338	351	5	ex	ex	NOUN
ftr-338	351	6	.	.	NOUN
ftr-338	351	7	1	1	NUM
ftr-338	351	8	.	.	NUM
ftr-338	351	9	89	89	NUM
ftr-338	351	10	.	.	PUNCT
ftr-338	351	11	i.r.c	i.r.c	NOUN
ftr-338	351	12	.	.	PUNCT
ftr-338	352	1	§	§	PROPN
ftr-338	352	2	7701(b)(7)(a	7701(b)(7)(a	PROPN
ftr-338	352	3	)	)	PUNCT
ftr-338	352	4	.	.	PUNCT
ftr-338	353	1	90	90	NUM
ftr-338	353	2	.	.	PUNCT
ftr-338	353	3	see	see	VERB
ftr-338	353	4	i.r.s	i.r.s	NOUN
ftr-338	353	5	.	.	PUNCT
ftr-338	354	1	tech	tech	NOUN
ftr-338	354	2	.	.	PUNCT
ftr-338	355	1	adv	adv	PROPN
ftr-338	355	2	.	.	PUNCT
ftr-338	355	3	mem	mem	PROPN
ftr-338	355	4	.	.	PUNCT
ftr-338	355	5	75	75	NUM
ftr-338	355	6	-	-	PUNCT
ftr-338	355	7	08	08	NUM
ftr-338	355	8	-	-	PUNCT
ftr-338	355	9	291120a	291120a	NOUN
ftr-338	355	10	(	(	PUNCT
ftr-338	355	11	aug	aug	PROPN
ftr-338	355	12	.	.	PROPN
ftr-338	355	13	29	29	NUM
ftr-338	355	14	,	,	PUNCT
ftr-338	355	15	1975	1975	NUM
ftr-338	355	16	)	)	PUNCT
ftr-338	355	17	.	.	PUNCT
ftr-338	356	1	91	91	NUM
ftr-338	356	2	.	.	PUNCT
ftr-338	356	3	i.r.c	i.r.c	NOUN
ftr-338	356	4	.	.	PUNCT
ftr-338	357	1	§	§	PROPN
ftr-338	357	2	7701(b)(7)(b	7701(b)(7)(b	NUM
ftr-338	357	3	)	)	PUNCT
ftr-338	357	4	.	.	PUNCT
ftr-338	358	1	842	842	NUM
ftr-338	358	2	florida	florida	PROPN
ftr-338	358	3	tax	tax	NOUN
ftr-338	358	4	review	review	NOUN
ftr-338	358	5	[	[	X
ftr-338	358	6	vol.12:10	vol.12:10	ADP
ftr-338	358	7	the	the	DET
ftr-338	358	8	second	second	ADJ
ftr-338	358	9	exception	exception	NOUN
ftr-338	358	10	is	be	AUX
ftr-338	358	11	for	for	ADP
ftr-338	358	12	individuals	individual	NOUN
ftr-338	358	13	who	who	PRON
ftr-338	358	14	are	be	AUX
ftr-338	358	15	in	in	ADP
ftr-338	358	16	transit	transit	NOUN
ftr-338	358	17	between	between	ADP
ftr-338	358	18	two	two	NUM
ftr-338	358	19	foreign	foreign	ADJ
ftr-338	358	20	points.92	points.92	NOUN
ftr-338	358	21	in	in	ADP
ftr-338	358	22	order	order	NOUN
ftr-338	358	23	for	for	ADP
ftr-338	358	24	this	this	DET
ftr-338	358	25	exception	exception	NOUN
ftr-338	358	26	to	to	PART
ftr-338	358	27	apply	apply	VERB
ftr-338	358	28	,	,	PUNCT
ftr-338	358	29	the	the	DET
ftr-338	358	30	individual	individual	NOUN
ftr-338	358	31	must	must	AUX
ftr-338	358	32	be	be	AUX
ftr-338	358	33	present	present	ADJ
ftr-338	358	34	for	for	ADP
ftr-338	358	35	less	less	ADJ
ftr-338	358	36	than	than	ADP
ftr-338	358	37	twenty	twenty	NUM
ftr-338	358	38	-	-	PUNCT
ftr-338	358	39	four	four	NUM
ftr-338	358	40	hours	hour	NOUN
ftr-338	358	41	in	in	ADP
ftr-338	358	42	the	the	DET
ftr-338	358	43	united	united	PROPN
ftr-338	358	44	states.93	states.93	PROPN
ftr-338	358	45	this	this	DET
ftr-338	358	46	exception	exception	NOUN
ftr-338	358	47	is	be	AUX
ftr-338	358	48	evidently	evidently	ADV
ftr-338	358	49	intended	intend	VERB
ftr-338	358	50	for	for	ADP
ftr-338	358	51	situations	situation	NOUN
ftr-338	358	52	in	in	ADP
ftr-338	358	53	which	which	PRON
ftr-338	358	54	individuals	individual	NOUN
ftr-338	358	55	are	be	AUX
ftr-338	358	56	merely	merely	ADV
ftr-338	358	57	changing	change	VERB
ftr-338	358	58	planes	plane	NOUN
ftr-338	358	59	,	,	PUNCT
ftr-338	358	60	for	for	ADP
ftr-338	358	61	example	example	NOUN
ftr-338	358	62	,	,	PUNCT
ftr-338	358	63	in	in	ADP
ftr-338	358	64	new	new	PROPN
ftr-338	358	65	york	york	PROPN
ftr-338	358	66	while	while	SCONJ
ftr-338	358	67	in	in	ADP
ftr-338	358	68	transit	transit	NOUN
ftr-338	358	69	between	between	ADP
ftr-338	358	70	mexico	mexico	PROPN
ftr-338	358	71	and	and	CCONJ
ftr-338	358	72	paris	paris	PROPN
ftr-338	358	73	.	.	PUNCT
ftr-338	359	1	the	the	DET
ftr-338	359	2	third	third	ADJ
ftr-338	359	3	exception	exception	NOUN
ftr-338	359	4	is	be	AUX
ftr-338	359	5	for	for	ADP
ftr-338	359	6	members	member	NOUN
ftr-338	359	7	of	of	ADP
ftr-338	359	8	a	a	DET
ftr-338	359	9	crew	crew	NOUN
ftr-338	359	10	of	of	ADP
ftr-338	359	11	a	a	DET
ftr-338	359	12	“	"	PUNCT
ftr-338	359	13	foreign	foreign	ADJ
ftr-338	359	14	vessel	vessel	NOUN
ftr-338	359	15	,	,	PUNCT
ftr-338	359	16	”	"	PUNCT
ftr-338	359	17	provided	provide	VERB
ftr-338	359	18	such	such	ADJ
ftr-338	359	19	individual	individual	NOUN
ftr-338	359	20	is	be	AUX
ftr-338	359	21	a	a	DET
ftr-338	359	22	regular	regular	ADJ
ftr-338	359	23	member	member	NOUN
ftr-338	359	24	of	of	ADP
ftr-338	359	25	such	such	ADJ
ftr-338	359	26	crew	crew	NOUN
ftr-338	359	27	and	and	CCONJ
ftr-338	359	28	is	be	AUX
ftr-338	359	29	present	present	ADJ
ftr-338	359	30	in	in	ADP
ftr-338	359	31	the	the	DET
ftr-338	359	32	united	united	PROPN
ftr-338	359	33	states	states	PROPN
ftr-338	359	34	solely	solely	ADV
ftr-338	359	35	as	as	ADP
ftr-338	359	36	part	part	NOUN
ftr-338	359	37	of	of	ADP
ftr-338	359	38	the	the	DET
ftr-338	359	39	crew	crew	NOUN
ftr-338	359	40	of	of	ADP
ftr-338	359	41	the	the	DET
ftr-338	359	42	vessel	vessel	NOUN
ftr-338	359	43	engaged	engage	VERB
ftr-338	359	44	in	in	ADP
ftr-338	359	45	transportation	transportation	NOUN
ftr-338	359	46	between	between	ADP
ftr-338	359	47	the	the	DET
ftr-338	359	48	united	united	PROPN
ftr-338	359	49	states	states	PROPN
ftr-338	359	50	and	and	CCONJ
ftr-338	359	51	a	a	DET
ftr-338	359	52	foreign	foreign	ADJ
ftr-338	359	53	country	country	NOUN
ftr-338	359	54	(	(	PUNCT
ftr-338	359	55	or	or	CCONJ
ftr-338	359	56	u.s	u.s	PROPN
ftr-338	359	57	.	.	PROPN
ftr-338	359	58	possession).94	possession).94	NOUN
ftr-338	359	59	any	any	DET
ftr-338	359	60	days	day	NOUN
ftr-338	359	61	present	present	ADJ
ftr-338	359	62	in	in	ADP
ftr-338	359	63	this	this	DET
ftr-338	359	64	capacity	capacity	NOUN
ftr-338	359	65	will	will	AUX
ftr-338	359	66	not	not	PART
ftr-338	359	67	count	count	VERB
ftr-338	359	68	as	as	ADP
ftr-338	359	69	“	"	PUNCT
ftr-338	359	70	presence	presence	NOUN
ftr-338	359	71	”	"	PUNCT
ftr-338	359	72	so	so	ADV
ftr-338	359	73	long	long	ADV
ftr-338	359	74	as	as	SCONJ
ftr-338	359	75	the	the	DET
ftr-338	359	76	individual	individual	NOUN
ftr-338	359	77	does	do	AUX
ftr-338	359	78	not	not	PART
ftr-338	359	79	engage	engage	VERB
ftr-338	359	80	in	in	ADP
ftr-338	359	81	any	any	DET
ftr-338	359	82	other	other	ADJ
ftr-338	359	83	u.s	u.s	PROPN
ftr-338	359	84	.	.	PROPN
ftr-338	359	85	business	business	NOUN
ftr-338	359	86	on	on	ADP
ftr-338	359	87	such	such	DET
ftr-338	359	88	a	a	DET
ftr-338	359	89	day.95	day.95	NOUN
ftr-338	359	90	interestingly	interestingly	ADV
ftr-338	359	91	,	,	PUNCT
ftr-338	359	92	there	there	PRON
ftr-338	359	93	is	be	VERB
ftr-338	359	94	no	no	DET
ftr-338	359	95	explicit	explicit	ADJ
ftr-338	359	96	exception	exception	NOUN
ftr-338	359	97	for	for	ADP
ftr-338	359	98	days	day	NOUN
ftr-338	359	99	of	of	ADP
ftr-338	359	100	presence	presence	NOUN
ftr-338	359	101	in	in	ADP
ftr-338	359	102	the	the	DET
ftr-338	359	103	united	united	PROPN
ftr-338	359	104	states	states	PROPN
ftr-338	359	105	due	due	ADJ
ftr-338	359	106	solely	solely	ADV
ftr-338	359	107	to	to	ADP
ftr-338	359	108	exigencies	exigency	NOUN
ftr-338	359	109	in	in	ADP
ftr-338	359	110	the	the	DET
ftr-338	359	111	individual	individual	NOUN
ftr-338	359	112	’s	’s	PART
ftr-338	359	113	home	home	NOUN
ftr-338	359	114	country	country	NOUN
ftr-338	359	115	.	.	PUNCT
ftr-338	360	1	as	as	SCONJ
ftr-338	360	2	noted	note	VERB
ftr-338	360	3	above	above	ADV
ftr-338	360	4	,	,	PUNCT
ftr-338	360	5	under	under	ADP
ftr-338	360	6	the	the	DET
ftr-338	360	7	“	"	PUNCT
ftr-338	360	8	facts	fact	NOUN
ftr-338	360	9	and	and	CCONJ
ftr-338	360	10	circumstances	circumstance	NOUN
ftr-338	360	11	”	"	PUNCT
ftr-338	360	12	analysis	analysis	NOUN
ftr-338	360	13	undertaken	undertake	VERB
ftr-338	360	14	by	by	ADP
ftr-338	360	15	the	the	DET
ftr-338	360	16	courts	court	NOUN
ftr-338	360	17	and	and	CCONJ
ftr-338	360	18	the	the	DET
ftr-338	360	19	tax	tax	NOUN
ftr-338	360	20	authority	authority	NOUN
ftr-338	360	21	prior	prior	ADV
ftr-338	360	22	to	to	ADP
ftr-338	360	23	1984	1984	NUM
ftr-338	360	24	,	,	PUNCT
ftr-338	360	25	there	there	PRON
ftr-338	360	26	was	be	VERB
ftr-338	360	27	some	some	DET
ftr-338	360	28	consideration	consideration	NOUN
ftr-338	360	29	given	give	VERB
ftr-338	360	30	to	to	ADP
ftr-338	360	31	this	this	DET
ftr-338	360	32	issue.96	issue.96	NOUN
ftr-338	360	33	c.	c.	NOUN
ftr-338	360	34	exception	exception	NOUN
ftr-338	360	35	for	for	ADP
ftr-338	360	36	exempt	exempt	ADJ
ftr-338	360	37	individuals	individual	NOUN
ftr-338	360	38	in	in	ADP
ftr-338	360	39	addition	addition	NOUN
ftr-338	360	40	to	to	ADP
ftr-338	360	41	making	make	VERB
ftr-338	360	42	exceptions	exception	NOUN
ftr-338	360	43	for	for	ADP
ftr-338	360	44	certain	certain	ADJ
ftr-338	360	45	days	day	NOUN
ftr-338	360	46	of	of	ADP
ftr-338	360	47	presence	presence	NOUN
ftr-338	360	48	,	,	PUNCT
ftr-338	360	49	the	the	DET
ftr-338	360	50	statute	statute	NOUN
ftr-338	360	51	also	also	ADV
ftr-338	360	52	makes	make	VERB
ftr-338	360	53	exceptions	exception	NOUN
ftr-338	360	54	for	for	ADP
ftr-338	360	55	certain	certain	ADJ
ftr-338	360	56	types	type	NOUN
ftr-338	360	57	of	of	ADP
ftr-338	360	58	individuals	individual	NOUN
ftr-338	360	59	who	who	PRON
ftr-338	360	60	are	be	AUX
ftr-338	360	61	actually	actually	ADV
ftr-338	360	62	present	present	ADJ
ftr-338	360	63	in	in	ADP
ftr-338	360	64	the	the	DET
ftr-338	360	65	united	united	PROPN
ftr-338	360	66	states	states	PROPN
ftr-338	360	67	.	.	PUNCT
ftr-338	361	1	if	if	SCONJ
ftr-338	361	2	any	any	DET
ftr-338	361	3	person	person	NOUN
ftr-338	361	4	is	be	AUX
ftr-338	361	5	an	an	DET
ftr-338	361	6	“	"	PUNCT
ftr-338	361	7	exempt	exempt	ADJ
ftr-338	361	8	individual	individual	NOUN
ftr-338	361	9	”	"	PUNCT
ftr-338	361	10	on	on	ADP
ftr-338	361	11	a	a	DET
ftr-338	361	12	particular	particular	ADJ
ftr-338	361	13	day	day	NOUN
ftr-338	361	14	of	of	ADP
ftr-338	361	15	presence	presence	NOUN
ftr-338	361	16	in	in	ADP
ftr-338	361	17	the	the	DET
ftr-338	361	18	united	united	PROPN
ftr-338	361	19	states	states	PROPN
ftr-338	361	20	,	,	PUNCT
ftr-338	361	21	then	then	ADV
ftr-338	361	22	such	such	ADJ
ftr-338	361	23	day	day	NOUN
ftr-338	361	24	shall	shall	AUX
ftr-338	361	25	not	not	PART
ftr-338	361	26	count	count	VERB
ftr-338	361	27	as	as	ADP
ftr-338	361	28	a	a	DET
ftr-338	361	29	day	day	NOUN
ftr-338	361	30	of	of	ADP
ftr-338	361	31	“	"	PUNCT
ftr-338	361	32	presence	presence	NOUN
ftr-338	361	33	”	"	PUNCT
ftr-338	361	34	for	for	ADP
ftr-338	361	35	purposes	purpose	NOUN
ftr-338	361	36	of	of	ADP
ftr-338	361	37	the	the	DET
ftr-338	361	38	test.97	test.97	NOUN
ftr-338	361	39	the	the	DET
ftr-338	361	40	statute	statute	NOUN
ftr-338	361	41	provides	provide	VERB
ftr-338	361	42	four	four	NUM
ftr-338	361	43	categories	category	NOUN
ftr-338	361	44	of	of	ADP
ftr-338	361	45	“	"	PUNCT
ftr-338	361	46	exempt	exempt	ADJ
ftr-338	361	47	individuals	individual	NOUN
ftr-338	361	48	”	"	PUNCT
ftr-338	361	49	and	and	CCONJ
ftr-338	361	50	one	one	NUM
ftr-338	361	51	exception	exception	NOUN
ftr-338	361	52	for	for	ADP
ftr-338	361	53	certain	certain	ADJ
ftr-338	361	54	medical	medical	ADJ
ftr-338	361	55	conditions	condition	NOUN
ftr-338	361	56	:	:	PUNCT
ftr-338	361	57	(	(	PUNCT
ftr-338	361	58	1	1	X
ftr-338	361	59	)	)	PUNCT
ftr-338	361	60	a	a	DET
ftr-338	361	61	foreign	foreign	ADJ
ftr-338	361	62	government	government	NOUN
ftr-338	361	63	-	-	PUNCT
ftr-338	361	64	related	relate	VERB
ftr-338	361	65	individual	individual	NOUN
ftr-338	361	66	;	;	PUNCT
ftr-338	361	67	(	(	PUNCT
ftr-338	361	68	2	2	X
ftr-338	361	69	)	)	PUNCT
ftr-338	361	70	a	a	DET
ftr-338	361	71	teacher	teacher	NOUN
ftr-338	361	72	or	or	CCONJ
ftr-338	361	73	trainee	trainee	NOUN
ftr-338	361	74	;	;	PUNCT
ftr-338	361	75	(	(	PUNCT
ftr-338	361	76	3	3	X
ftr-338	361	77	)	)	PUNCT
ftr-338	361	78	a	a	DET
ftr-338	361	79	student	student	NOUN
ftr-338	361	80	;	;	PUNCT
ftr-338	361	81	(	(	PUNCT
ftr-338	361	82	4	4	X
ftr-338	361	83	)	)	PUNCT
ftr-338	361	84	a	a	DET
ftr-338	361	85	professional	professional	ADJ
ftr-338	361	86	athlete	athlete	NOUN
ftr-338	361	87	temporarily	temporarily	ADV
ftr-338	361	88	in	in	ADP
ftr-338	361	89	the	the	DET
ftr-338	361	90	united	united	PROPN
ftr-338	361	91	states	states	PROPN
ftr-338	361	92	to	to	PART
ftr-338	361	93	compete	compete	VERB
ftr-338	361	94	in	in	ADP
ftr-338	361	95	a	a	DET
ftr-338	361	96	charitable	charitable	ADJ
ftr-338	361	97	sports	sport	NOUN
ftr-338	361	98	event	event	NOUN
ftr-338	361	99	;	;	PUNCT
ftr-338	361	100	or	or	CCONJ
ftr-338	361	101	(	(	PUNCT
ftr-338	361	102	5	5	X
ftr-338	361	103	)	)	PUNCT
ftr-338	361	104	a	a	DET
ftr-338	361	105	person	person	NOUN
ftr-338	361	106	unable	unable	ADJ
ftr-338	361	107	to	to	PART
ftr-338	361	108	leave	leave	VERB
ftr-338	361	109	the	the	DET
ftr-338	361	110	united	united	PROPN
ftr-338	361	111	states	states	PROPN
ftr-338	361	112	due	due	ADP
ftr-338	361	113	to	to	ADP
ftr-338	361	114	a	a	DET
ftr-338	361	115	medical	medical	ADJ
ftr-338	361	116	condition	condition	NOUN
ftr-338	361	117	that	that	PRON
ftr-338	361	118	arose	arise	VERB
ftr-338	361	119	while	while	SCONJ
ftr-338	361	120	the	the	DET
ftr-338	361	121	individual	individual	NOUN
ftr-338	361	122	was	be	AUX
ftr-338	361	123	present	present	ADJ
ftr-338	361	124	in	in	ADP
ftr-338	361	125	the	the	DET
ftr-338	361	126	united	united	PROPN
ftr-338	361	127	states.98	states.98	PROPN
ftr-338	361	128	each	each	PRON
ftr-338	361	129	of	of	ADP
ftr-338	361	130	these	these	PRON
ftr-338	361	131	will	will	AUX
ftr-338	361	132	now	now	ADV
ftr-338	361	133	be	be	AUX
ftr-338	361	134	discussed	discuss	VERB
ftr-338	361	135	in	in	ADP
ftr-338	361	136	turn	turn	NOUN
ftr-338	361	137	.	.	PUNCT
ftr-338	362	1	a	a	DET
ftr-338	362	2	foreign	foreign	ADJ
ftr-338	362	3	government	government	NOUN
ftr-338	362	4	-	-	PUNCT
ftr-338	362	5	related	relate	VERB
ftr-338	362	6	individual	individual	NOUN
ftr-338	362	7	includes	include	VERB
ftr-338	362	8	a	a	DET
ftr-338	362	9	person	person	NOUN
ftr-338	362	10	who	who	PRON
ftr-338	362	11	is	be	AUX
ftr-338	362	12	temporarily	temporarily	ADV
ftr-338	362	13	in	in	ADP
ftr-338	362	14	the	the	DET
ftr-338	362	15	united	united	PROPN
ftr-338	362	16	states	states	PROPN
ftr-338	362	17	under	under	ADP
ftr-338	362	18	diplomatic	diplomatic	ADJ
ftr-338	362	19	status	status	NOUN
ftr-338	362	20	that	that	PRON
ftr-338	362	21	is	be	AUX
ftr-338	362	22	full	full	ADJ
ftr-338	362	23	time	time	NOUN
ftr-338	362	24	or	or	CCONJ
ftr-338	362	25	92	92	NUM
ftr-338	362	26	.	.	PUNCT
ftr-338	362	27	i.r.c	i.r.c	NOUN
ftr-338	362	28	.	.	PUNCT
ftr-338	363	1	§	§	PROPN
ftr-338	363	2	7701(b)(7)(c	7701(b)(7)(c	NUM
ftr-338	363	3	)	)	PUNCT
ftr-338	363	4	.	.	PUNCT
ftr-338	364	1	93	93	NUM
ftr-338	364	2	.	.	PUNCT
ftr-338	365	1	i	i	PRON
ftr-338	365	2	d.	d.	PROPN
ftr-338	365	3	94	94	NUM
ftr-338	365	4	.	.	PUNCT
ftr-338	366	1	i.r.c	i.r.c	PROPN
ftr-338	366	2	.	.	PUNCT
ftr-338	367	1	§	§	PROPN
ftr-338	367	2	7701(b)(7)(d	7701(b)(7)(d	PROPN
ftr-338	367	3	)	)	PUNCT
ftr-338	367	4	.	.	PUNCT
ftr-338	368	1	95	95	NUM
ftr-338	368	2	.	.	PUNCT
ftr-338	369	1	i	i	PRON
ftr-338	369	2	d.	d.	PROPN
ftr-338	369	3	96	96	NUM
ftr-338	369	4	.	.	PUNCT
ftr-338	370	1	see	see	VERB
ftr-338	370	2	,	,	PUNCT
ftr-338	370	3	e.g.	e.g.	ADV
ftr-338	370	4	,	,	PUNCT
ftr-338	370	5	nubar	nubar	NOUN
ftr-338	370	6	,	,	PUNCT
ftr-338	370	7	13	13	NUM
ftr-338	370	8	t.c	t.c	PROPN
ftr-338	370	9	.	.	PUNCT
ftr-338	371	1	at	at	ADP
ftr-338	371	2	579	579	NUM
ftr-338	371	3	.	.	PUNCT
ftr-338	372	1	97	97	NUM
ftr-338	372	2	.	.	PUNCT
ftr-338	372	3	i.r.c	i.r.c	NOUN
ftr-338	372	4	.	.	PUNCT
ftr-338	373	1	§	§	PROPN
ftr-338	373	2	7701(b)(3)(d	7701(b)(3)(d	PROPN
ftr-338	373	3	)	)	PUNCT
ftr-338	373	4	.	.	PUNCT
ftr-338	374	1	98	98	NUM
ftr-338	374	2	.	.	PUNCT
ftr-338	375	1	i	i	PRON
ftr-338	375	2	d.	d.	PROPN
ftr-338	375	3	;	;	PUNCT
ftr-338	375	4	i.r.c	i.r.c	NOUN
ftr-338	375	5	.	.	PUNCT
ftr-338	376	1	§	§	PROPN
ftr-338	376	2	7701(b)(5)(a)-(e	7701(b)(5)(a)-(e	NUM
ftr-338	376	3	)	)	PUNCT
ftr-338	376	4	.	.	PUNCT
ftr-338	377	1	2012	2012	NUM
ftr-338	377	2	]	]	PUNCT
ftr-338	377	3	one	one	NUM
ftr-338	377	4	danger	danger	NOUN
ftr-338	377	5	for	for	ADP
ftr-338	377	6	another	another	DET
ftr-338	377	7	843	843	NUM
ftr-338	377	8	consular	consular	NOUN
ftr-338	377	9	(	(	PUNCT
ftr-338	377	10	under	under	ADP
ftr-338	377	11	u.s	u.s	PROPN
ftr-338	377	12	.	.	PROPN
ftr-338	377	13	state	state	PROPN
ftr-338	377	14	department	department	PROPN
ftr-338	377	15	rules).99	rules).99	PROPN
ftr-338	377	16	this	this	DET
ftr-338	377	17	definition	definition	NOUN
ftr-338	377	18	also	also	ADV
ftr-338	377	19	includes	include	VERB
ftr-338	377	20	an	an	DET
ftr-338	377	21	individual	individual	NOUN
ftr-338	377	22	who	who	PRON
ftr-338	377	23	is	be	AUX
ftr-338	377	24	a	a	DET
ftr-338	377	25	full	full	ADJ
ftr-338	377	26	-	-	PUNCT
ftr-338	377	27	time	time	NOUN
ftr-338	377	28	employee	employee	NOUN
ftr-338	377	29	of	of	ADP
ftr-338	377	30	an	an	DET
ftr-338	377	31	“	"	PUNCT
ftr-338	377	32	international	international	ADJ
ftr-338	377	33	organization	organization	NOUN
ftr-338	377	34	.	.	PUNCT
ftr-338	377	35	”100	”100	PUNCT
ftr-338	378	1	any	any	DET
ftr-338	378	2	immediate	immediate	ADJ
ftr-338	378	3	family	family	NOUN
ftr-338	378	4	members	member	NOUN
ftr-338	378	5	of	of	ADP
ftr-338	378	6	either	either	CCONJ
ftr-338	378	7	a	a	DET
ftr-338	378	8	diplomat	diplomat	NOUN
ftr-338	378	9	or	or	CCONJ
ftr-338	378	10	employee	employee	NOUN
ftr-338	378	11	of	of	ADP
ftr-338	378	12	an	an	DET
ftr-338	378	13	international	international	ADJ
ftr-338	378	14	organization	organization	NOUN
ftr-338	378	15	also	also	ADV
ftr-338	378	16	are	be	AUX
ftr-338	378	17	included.101	included.101	VERB
ftr-338	378	18	the	the	DET
ftr-338	378	19	“	"	PUNCT
ftr-338	378	20	teacher	teacher	NOUN
ftr-338	378	21	or	or	CCONJ
ftr-338	378	22	trainee	trainee	NOUN
ftr-338	378	23	”	"	PUNCT
ftr-338	378	24	category	category	NOUN
ftr-338	378	25	includes	include	VERB
ftr-338	378	26	only	only	ADV
ftr-338	378	27	individuals	individual	NOUN
ftr-338	378	28	who	who	PRON
ftr-338	378	29	hold	hold	VERB
ftr-338	378	30	a	a	DET
ftr-338	378	31	“	"	PUNCT
ftr-338	378	32	j	j	NOUN
ftr-338	378	33	”	"	PUNCT
ftr-338	378	34	visa	visa	NOUN
ftr-338	378	35	or	or	CCONJ
ftr-338	378	36	a	a	DET
ftr-338	378	37	“	"	PUNCT
ftr-338	378	38	q	q	ADJ
ftr-338	378	39	”	"	PUNCT
ftr-338	378	40	visa	visa	NOUN
ftr-338	378	41	and	and	CCONJ
ftr-338	378	42	are	be	AUX
ftr-338	378	43	in	in	ADP
ftr-338	378	44	the	the	DET
ftr-338	378	45	united	united	PROPN
ftr-338	378	46	states	states	PROPN
ftr-338	378	47	in	in	ADP
ftr-338	378	48	compliance	compliance	NOUN
ftr-338	378	49	with	with	ADP
ftr-338	378	50	the	the	DET
ftr-338	378	51	requirements	requirement	NOUN
ftr-338	378	52	of	of	ADP
ftr-338	378	53	those	those	DET
ftr-338	378	54	visa	visa	NOUN
ftr-338	378	55	statuses	status	NOUN
ftr-338	378	56	(	(	PUNCT
ftr-338	378	57	as	as	SCONJ
ftr-338	378	58	potentially	potentially	ADV
ftr-338	378	59	determined	determine	VERB
ftr-338	378	60	independently	independently	ADV
ftr-338	378	61	by	by	ADP
ftr-338	378	62	the	the	DET
ftr-338	378	63	irs).102	irs).102	NOUN
ftr-338	378	64	there	there	PRON
ftr-338	378	65	is	be	VERB
ftr-338	378	66	,	,	PUNCT
ftr-338	378	67	however	however	ADV
ftr-338	378	68	,	,	PUNCT
ftr-338	378	69	a	a	DET
ftr-338	378	70	time	time	NOUN
ftr-338	378	71	limit	limit	NOUN
ftr-338	378	72	imposed	impose	VERB
ftr-338	378	73	on	on	ADP
ftr-338	378	74	the	the	DET
ftr-338	378	75	teacher	teacher	NOUN
ftr-338	378	76	or	or	CCONJ
ftr-338	378	77	trainee	trainee	NOUN
ftr-338	378	78	exception	exception	NOUN
ftr-338	378	79	—	—	PUNCT
ftr-338	378	80	if	if	SCONJ
ftr-338	378	81	an	an	DET
ftr-338	378	82	individual	individual	NOUN
ftr-338	378	83	qualified	qualify	VERB
ftr-338	378	84	as	as	ADP
ftr-338	378	85	an	an	DET
ftr-338	378	86	exempt	exempt	ADJ
ftr-338	378	87	teacher	teacher	NOUN
ftr-338	378	88	or	or	CCONJ
ftr-338	378	89	trainee	trainee	NOUN
ftr-338	378	90	in	in	ADP
ftr-338	378	91	any	any	DET
ftr-338	378	92	two	two	NUM
ftr-338	378	93	of	of	ADP
ftr-338	378	94	the	the	DET
ftr-338	378	95	preceding	precede	VERB
ftr-338	378	96	six	six	NUM
ftr-338	378	97	calendar	calendar	NOUN
ftr-338	378	98	years	year	NOUN
ftr-338	378	99	,	,	PUNCT
ftr-338	378	100	then	then	ADV
ftr-338	378	101	the	the	DET
ftr-338	378	102	individual	individual	NOUN
ftr-338	378	103	can	can	AUX
ftr-338	378	104	not	not	PART
ftr-338	378	105	so	so	ADV
ftr-338	378	106	qualify	qualify	VERB
ftr-338	378	107	for	for	ADP
ftr-338	378	108	the	the	DET
ftr-338	378	109	current	current	ADJ
ftr-338	378	110	calendar	calendar	NOUN
ftr-338	378	111	year.103	year.103	PROPN
ftr-338	378	112	a	a	DET
ftr-338	378	113	student	student	NOUN
ftr-338	378	114	is	be	AUX
ftr-338	378	115	exempt	exempt	ADJ
ftr-338	378	116	if	if	SCONJ
ftr-338	378	117	she	she	PRON
ftr-338	378	118	is	be	AUX
ftr-338	378	119	temporarily	temporarily	ADV
ftr-338	378	120	present	present	ADJ
ftr-338	378	121	in	in	ADP
ftr-338	378	122	the	the	DET
ftr-338	378	123	united	united	PROPN
ftr-338	378	124	states	states	PROPN
ftr-338	378	125	under	under	ADP
ftr-338	378	126	either	either	CCONJ
ftr-338	378	127	an	an	DET
ftr-338	378	128	“	"	PUNCT
ftr-338	378	129	f	f	NOUN
ftr-338	378	130	,	,	PUNCT
ftr-338	378	131	”	"	PUNCT
ftr-338	378	132	“	"	PUNCT
ftr-338	378	133	m	m	PROPN
ftr-338	378	134	,	,	PUNCT
ftr-338	378	135	”	"	PUNCT
ftr-338	378	136	“	"	PUNCT
ftr-338	378	137	j	j	PROPN
ftr-338	378	138	,	,	PUNCT
ftr-338	378	139	”	"	PUNCT
ftr-338	378	140	or	or	CCONJ
ftr-338	378	141	“	"	PUNCT
ftr-338	378	142	q	q	ADJ
ftr-338	378	143	”	"	PUNCT
ftr-338	378	144	visa	visa	NOUN
ftr-338	378	145	and	and	CCONJ
ftr-338	378	146	complies	complie	NOUN
ftr-338	378	147	with	with	ADP
ftr-338	378	148	the	the	DET
ftr-338	378	149	requirements	requirement	NOUN
ftr-338	378	150	of	of	ADP
ftr-338	378	151	these	these	DET
ftr-338	378	152	visa	visa	NOUN
ftr-338	378	153	statuses.104	statuses.104	NOUN
ftr-338	378	154	similar	similar	ADJ
ftr-338	378	155	to	to	ADP
ftr-338	378	156	teachers	teacher	NOUN
ftr-338	378	157	and	and	CCONJ
ftr-338	378	158	trainees	trainee	NOUN
ftr-338	378	159	,	,	PUNCT
ftr-338	378	160	students	student	NOUN
ftr-338	378	161	are	be	AUX
ftr-338	378	162	subject	subject	ADJ
ftr-338	378	163	to	to	ADP
ftr-338	378	164	a	a	DET
ftr-338	378	165	time	time	NOUN
ftr-338	378	166	limit	limit	NOUN
ftr-338	378	167	—	—	PUNCT
ftr-338	378	168	a	a	DET
ftr-338	378	169	student	student	NOUN
ftr-338	378	170	can	can	AUX
ftr-338	378	171	not	not	PART
ftr-338	378	172	qualify	qualify	VERB
ftr-338	378	173	for	for	ADP
ftr-338	378	174	exempt	exempt	ADJ
ftr-338	378	175	status	status	NOUN
ftr-338	378	176	in	in	ADP
ftr-338	378	177	any	any	DET
ftr-338	378	178	year	year	NOUN
ftr-338	378	179	after	after	ADP
ftr-338	378	180	the	the	DET
ftr-338	378	181	fifth	fifth	ADJ
ftr-338	378	182	calendar	calendar	NOUN
ftr-338	378	183	year	year	NOUN
ftr-338	378	184	in	in	ADP
ftr-338	378	185	which	which	PRON
ftr-338	378	186	the	the	DET
ftr-338	378	187	student	student	NOUN
ftr-338	378	188	first	first	ADV
ftr-338	378	189	qualified	qualify	VERB
ftr-338	378	190	,	,	PUNCT
ftr-338	378	191	unless	unless	SCONJ
ftr-338	378	192	the	the	DET
ftr-338	378	193	student	student	NOUN
ftr-338	378	194	can	can	AUX
ftr-338	378	195	establish	establish	VERB
ftr-338	378	196	that	that	SCONJ
ftr-338	378	197	she	she	PRON
ftr-338	378	198	does	do	AUX
ftr-338	378	199	not	not	PART
ftr-338	378	200	intend	intend	VERB
ftr-338	378	201	to	to	PART
ftr-338	378	202	permanently	permanently	ADV
ftr-338	378	203	reside	reside	VERB
ftr-338	378	204	in	in	ADP
ftr-338	378	205	the	the	DET
ftr-338	378	206	united	united	PROPN
ftr-338	378	207	states.105	states.105	PROPN
ftr-338	378	208	professional	professional	ADJ
ftr-338	378	209	athletes	athlete	NOUN
ftr-338	378	210	who	who	PRON
ftr-338	378	211	are	be	AUX
ftr-338	378	212	present	present	ADJ
ftr-338	378	213	in	in	ADP
ftr-338	378	214	the	the	DET
ftr-338	378	215	united	united	PROPN
ftr-338	378	216	states	states	PROPN
ftr-338	378	217	merely	merely	ADV
ftr-338	378	218	to	to	PART
ftr-338	378	219	compete	compete	VERB
ftr-338	378	220	in	in	ADP
ftr-338	378	221	a	a	DET
ftr-338	378	222	“	"	PUNCT
ftr-338	378	223	charitable	charitable	ADJ
ftr-338	378	224	sports	sport	NOUN
ftr-338	378	225	event	event	NOUN
ftr-338	378	226	”	"	PUNCT
ftr-338	378	227	will	will	AUX
ftr-338	378	228	not	not	PART
ftr-338	378	229	be	be	AUX
ftr-338	378	230	counted	count	VERB
ftr-338	378	231	as	as	ADP
ftr-338	378	232	present	present	ADJ
ftr-338	378	233	in	in	ADP
ftr-338	378	234	the	the	DET
ftr-338	378	235	united	united	PROPN
ftr-338	378	236	states	states	PROPN
ftr-338	378	237	for	for	ADP
ftr-338	378	238	purposes	purpose	NOUN
ftr-338	378	239	of	of	ADP
ftr-338	378	240	the	the	DET
ftr-338	378	241	test.106	test.106	NOUN
ftr-338	378	242	likewise	likewise	ADV
ftr-338	378	243	,	,	PUNCT
ftr-338	378	244	individuals	individual	NOUN
ftr-338	378	245	who	who	PRON
ftr-338	378	246	are	be	AUX
ftr-338	378	247	unable	unable	ADJ
ftr-338	378	248	to	to	PART
ftr-338	378	249	leave	leave	VERB
ftr-338	378	250	the	the	DET
ftr-338	378	251	united	united	PROPN
ftr-338	378	252	states	states	PROPN
ftr-338	378	253	due	due	ADP
ftr-338	378	254	to	to	ADP
ftr-338	378	255	a	a	DET
ftr-338	378	256	“	"	PUNCT
ftr-338	378	257	medical	medical	ADJ
ftr-338	378	258	condition	condition	NOUN
ftr-338	378	259	”	"	PUNCT
ftr-338	378	260	that	that	PRON
ftr-338	378	261	arose	arise	VERB
ftr-338	378	262	99	99	NUM
ftr-338	378	263	.	.	PUNCT
ftr-338	378	264	i.r.c	i.r.c	NOUN
ftr-338	378	265	.	.	PUNCT
ftr-338	379	1	§	§	PROPN
ftr-338	379	2	7701(b)(5)(b	7701(b)(5)(b	PROPN
ftr-338	379	3	)	)	PUNCT
ftr-338	379	4	.	.	PUNCT
ftr-338	380	1	here	here	ADV
ftr-338	380	2	,	,	PUNCT
ftr-338	380	3	“	"	PUNCT
ftr-338	380	4	temporarily	temporarily	ADV
ftr-338	380	5	”	"	PUNCT
ftr-338	380	6	means	mean	VERB
ftr-338	380	7	a	a	DET
ftr-338	380	8	person	person	NOUN
ftr-338	380	9	who	who	PRON
ftr-338	380	10	holds	hold	VERB
ftr-338	380	11	diplomatic	diplomatic	ADJ
ftr-338	380	12	status	status	NOUN
ftr-338	380	13	or	or	CCONJ
ftr-338	380	14	works	work	VERB
ftr-338	380	15	for	for	ADP
ftr-338	380	16	an	an	DET
ftr-338	380	17	international	international	ADJ
ftr-338	380	18	organization	organization	NOUN
ftr-338	380	19	(	(	PUNCT
ftr-338	380	20	or	or	CCONJ
ftr-338	380	21	is	be	AUX
ftr-338	380	22	a	a	DET
ftr-338	380	23	family	family	NOUN
ftr-338	380	24	member	member	NOUN
ftr-338	380	25	)	)	PUNCT
ftr-338	380	26	and	and	CCONJ
ftr-338	380	27	does	do	AUX
ftr-338	380	28	not	not	PART
ftr-338	380	29	have	have	VERB
ftr-338	380	30	a	a	DET
ftr-338	380	31	“	"	PUNCT
ftr-338	380	32	green	green	ADJ
ftr-338	380	33	card	card	NOUN
ftr-338	380	34	,	,	PUNCT
ftr-338	380	35	”	"	PUNCT
ftr-338	380	36	no	no	ADV
ftr-338	380	37	matter	matter	ADV
ftr-338	380	38	how	how	SCONJ
ftr-338	380	39	long	long	ADV
ftr-338	380	40	the	the	DET
ftr-338	380	41	person	person	NOUN
ftr-338	380	42	has	have	AUX
ftr-338	380	43	been	be	AUX
ftr-338	380	44	in	in	ADP
ftr-338	380	45	the	the	DET
ftr-338	380	46	united	united	PROPN
ftr-338	380	47	states	states	PROPN
ftr-338	380	48	.	.	PUNCT
ftr-338	381	1	reg	reg	NOUN
ftr-338	381	2	.	.	PUNCT
ftr-338	382	1	§	§	PROPN
ftr-338	382	2	301.7701(b)-3(b)(2)(i	301.7701(b)-3(b)(2)(i	NUM
ftr-338	382	3	)	)	PUNCT
ftr-338	382	4	.	.	PUNCT
ftr-338	383	1	100	100	NUM
ftr-338	383	2	.	.	PUNCT
ftr-338	383	3	i.r.c	i.r.c	NOUN
ftr-338	383	4	.	.	PUNCT
ftr-338	384	1	§	§	PROPN
ftr-338	384	2	7701(b)(5)(b)(ii	7701(b)(5)(b)(ii	NUM
ftr-338	384	3	)	)	PUNCT
ftr-338	384	4	.	.	PUNCT
ftr-338	385	1	“	"	PUNCT
ftr-338	385	2	international	international	ADJ
ftr-338	385	3	organization	organization	NOUN
ftr-338	385	4	”	"	PUNCT
ftr-338	385	5	means	mean	VERB
ftr-338	385	6	any	any	DET
ftr-338	385	7	organization	organization	NOUN
ftr-338	385	8	that	that	PRON
ftr-338	385	9	qualifies	qualify	VERB
ftr-338	385	10	for	for	ADP
ftr-338	385	11	benefits	benefit	NOUN
ftr-338	385	12	under	under	ADP
ftr-338	385	13	the	the	DET
ftr-338	385	14	international	international	ADJ
ftr-338	385	15	organizations	organization	NOUN
ftr-338	385	16	act	act	PROPN
ftr-338	385	17	,	,	PUNCT
ftr-338	385	18	which	which	PRON
ftr-338	385	19	should	should	AUX
ftr-338	385	20	include	include	VERB
ftr-338	385	21	the	the	DET
ftr-338	385	22	united	united	PROPN
ftr-338	385	23	nations	nations	PROPN
ftr-338	385	24	,	,	PUNCT
ftr-338	385	25	world	world	PROPN
ftr-338	385	26	bank	bank	NOUN
ftr-338	385	27	,	,	PUNCT
ftr-338	385	28	and	and	CCONJ
ftr-338	385	29	international	international	ADJ
ftr-338	385	30	monetary	monetary	ADJ
ftr-338	385	31	fund	fund	NOUN
ftr-338	385	32	.	.	PUNCT
ftr-338	386	1	reg	reg	PROPN
ftr-338	386	2	.	.	PUNCT
ftr-338	387	1	§	§	PROPN
ftr-338	387	2	301.7701(b)-3(b)(2)(ii	301.7701(b)-3(b)(2)(ii	NUM
ftr-338	387	3	)	)	PUNCT
ftr-338	387	4	.	.	PUNCT
ftr-338	388	1	101	101	NUM
ftr-338	388	2	.	.	PUNCT
ftr-338	388	3	i.r.c	i.r.c	NOUN
ftr-338	388	4	.	.	PUNCT
ftr-338	389	1	§	§	PROPN
ftr-338	389	2	7701(b)(5)(b)(iii	7701(b)(5)(b)(iii	PROPN
ftr-338	389	3	)	)	PUNCT
ftr-338	389	4	.	.	PUNCT
ftr-338	390	1	under	under	ADP
ftr-338	390	2	the	the	DET
ftr-338	390	3	regulations	regulation	NOUN
ftr-338	390	4	,	,	PUNCT
ftr-338	390	5	“	"	PUNCT
ftr-338	390	6	immediate	immediate	ADJ
ftr-338	390	7	family	family	NOUN
ftr-338	390	8	”	"	PUNCT
ftr-338	390	9	includes	include	VERB
ftr-338	390	10	a	a	DET
ftr-338	390	11	spouse	spouse	NOUN
ftr-338	390	12	and	and	CCONJ
ftr-338	390	13	unmarried	unmarried	ADJ
ftr-338	390	14	children	child	NOUN
ftr-338	390	15	under	under	ADP
ftr-338	390	16	the	the	DET
ftr-338	390	17	age	age	NOUN
ftr-338	390	18	of	of	ADP
ftr-338	390	19	twenty	twenty	NUM
ftr-338	390	20	-	-	PUNCT
ftr-338	390	21	one	one	NUM
ftr-338	390	22	,	,	PUNCT
ftr-338	390	23	but	but	CCONJ
ftr-338	390	24	not	not	PART
ftr-338	390	25	personal	personal	ADJ
ftr-338	390	26	assistants	assistant	NOUN
ftr-338	390	27	.	.	PUNCT
ftr-338	391	1	reg	reg	NOUN
ftr-338	391	2	.	.	PUNCT
ftr-338	392	1	§	§	PROPN
ftr-338	392	2	301.7701(b)-3(b)(8	301.7701(b)-3(b)(8	NUM
ftr-338	392	3	)	)	PUNCT
ftr-338	392	4	.	.	PUNCT
ftr-338	393	1	102	102	NUM
ftr-338	393	2	.	.	PUNCT
ftr-338	393	3	i.r.c	i.r.c	NOUN
ftr-338	393	4	.	.	PUNCT
ftr-338	394	1	§	§	PROPN
ftr-338	394	2	7701(b)(5)(c	7701(b)(5)(c	NUM
ftr-338	394	3	)	)	PUNCT
ftr-338	394	4	.	.	PUNCT
ftr-338	395	1	103	103	NUM
ftr-338	395	2	.	.	PUNCT
ftr-338	395	3	i.r.c	i.r.c	NOUN
ftr-338	395	4	.	.	PUNCT
ftr-338	396	1	§	§	PROPN
ftr-338	396	2	7701(b)(5)(e	7701(b)(5)(e	NUM
ftr-338	396	3	)	)	PUNCT
ftr-338	396	4	.	.	PUNCT
ftr-338	397	1	this	this	DET
ftr-338	397	2	time	time	NOUN
ftr-338	397	3	limit	limit	NOUN
ftr-338	397	4	effectively	effectively	ADV
ftr-338	397	5	means	mean	VERB
ftr-338	397	6	that	that	SCONJ
ftr-338	397	7	a	a	DET
ftr-338	397	8	teacher	teacher	NOUN
ftr-338	397	9	or	or	CCONJ
ftr-338	397	10	trainee	trainee	NOUN
ftr-338	397	11	can	can	AUX
ftr-338	397	12	only	only	ADV
ftr-338	397	13	qualify	qualify	VERB
ftr-338	397	14	as	as	ADP
ftr-338	397	15	an	an	DET
ftr-338	397	16	exempt	exempt	ADJ
ftr-338	397	17	individual	individual	NOUN
ftr-338	397	18	in	in	ADP
ftr-338	397	19	two	two	NUM
ftr-338	397	20	years	year	NOUN
ftr-338	397	21	out	out	ADP
ftr-338	397	22	of	of	ADP
ftr-338	397	23	any	any	DET
ftr-338	397	24	sevenyear	sevenyear	ADJ
ftr-338	397	25	period	period	NOUN
ftr-338	397	26	.	.	PUNCT
ftr-338	398	1	104	104	X
ftr-338	398	2	.	.	PUNCT
ftr-338	398	3	i.r.c	i.r.c	NOUN
ftr-338	398	4	.	.	PUNCT
ftr-338	399	1	§	§	PROPN
ftr-338	399	2	7701(b)(5)(d	7701(b)(5)(d	NUM
ftr-338	399	3	)	)	PUNCT
ftr-338	399	4	.	.	PUNCT
ftr-338	400	1	105	105	NUM
ftr-338	400	2	.	.	PUNCT
ftr-338	400	3	i.r.c	i.r.c	NOUN
ftr-338	400	4	.	.	PUNCT
ftr-338	401	1	§	§	PROPN
ftr-338	401	2	7701(b)(5)(e	7701(b)(5)(e	NUM
ftr-338	401	3	)	)	PUNCT
ftr-338	401	4	.	.	PUNCT
ftr-338	402	1	106	106	NUM
ftr-338	402	2	.	.	PUNCT
ftr-338	402	3	i.r.c	i.r.c	NOUN
ftr-338	402	4	.	.	PUNCT
ftr-338	403	1	§	§	PROPN
ftr-338	403	2	7701(b)(5)(a)(iv	7701(b)(5)(a)(iv	NUM
ftr-338	403	3	)	)	PUNCT
ftr-338	403	4	.	.	PUNCT
ftr-338	404	1	a	a	DET
ftr-338	404	2	“	"	PUNCT
ftr-338	404	3	charitable	charitable	ADJ
ftr-338	404	4	sports	sport	NOUN
ftr-338	404	5	event	event	NOUN
ftr-338	404	6	”	"	PUNCT
ftr-338	404	7	is	be	AUX
ftr-338	404	8	defined	define	VERB
ftr-338	404	9	as	as	ADP
ftr-338	404	10	an	an	DET
ftr-338	404	11	event	event	NOUN
ftr-338	404	12	for	for	ADP
ftr-338	404	13	the	the	DET
ftr-338	404	14	benefit	benefit	NOUN
ftr-338	404	15	of	of	ADP
ftr-338	404	16	a	a	DET
ftr-338	404	17	tax	tax	NOUN
ftr-338	404	18	-	-	PUNCT
ftr-338	404	19	exempt	exempt	ADJ
ftr-338	404	20	organization	organization	NOUN
ftr-338	404	21	,	,	PUNCT
ftr-338	404	22	where	where	SCONJ
ftr-338	404	23	all	all	DET
ftr-338	404	24	the	the	DET
ftr-338	404	25	proceeds	proceed	NOUN
ftr-338	404	26	from	from	ADP
ftr-338	404	27	the	the	DET
ftr-338	404	28	event	event	NOUN
ftr-338	404	29	go	go	VERB
ftr-338	404	30	to	to	ADP
ftr-338	404	31	the	the	DET
ftr-338	404	32	organization	organization	NOUN
ftr-338	404	33	,	,	PUNCT
ftr-338	404	34	and	and	CCONJ
ftr-338	404	35	the	the	DET
ftr-338	404	36	event	event	NOUN
ftr-338	404	37	is	be	AUX
ftr-338	404	38	staffed	staff	VERB
ftr-338	404	39	substantially	substantially	ADV
ftr-338	404	40	by	by	ADP
ftr-338	404	41	volunteers	volunteer	NOUN
ftr-338	404	42	.	.	PUNCT
ftr-338	405	1	see	see	VERB
ftr-338	405	2	i.r.c	i.r.c	NOUN
ftr-338	405	3	.	.	PUNCT
ftr-338	406	1	§	§	PROPN
ftr-338	406	2	274(l)(1)(b	274(l)(1)(b	PROPN
ftr-338	406	3	)	)	PUNCT
ftr-338	406	4	.	.	PUNCT
ftr-338	407	1	844	844	NUM
ftr-338	407	2	florida	florida	PROPN
ftr-338	407	3	tax	tax	NOUN
ftr-338	407	4	review	review	NOUN
ftr-338	407	5	[	[	X
ftr-338	407	6	vol.12:10	vol.12:10	ADP
ftr-338	407	7	while	while	SCONJ
ftr-338	407	8	they	they	PRON
ftr-338	407	9	were	be	AUX
ftr-338	407	10	in	in	ADP
ftr-338	407	11	the	the	DET
ftr-338	407	12	united	united	PROPN
ftr-338	407	13	states	state	NOUN
ftr-338	407	14	are	be	AUX
ftr-338	407	15	not	not	PART
ftr-338	407	16	counted	count	VERB
ftr-338	407	17	as	as	ADP
ftr-338	407	18	“	"	PUNCT
ftr-338	407	19	present	present	ADJ
ftr-338	407	20	”	"	PUNCT
ftr-338	407	21	in	in	ADP
ftr-338	407	22	the	the	DET
ftr-338	407	23	united	united	PROPN
ftr-338	407	24	states	states	PROPN
ftr-338	407	25	on	on	ADP
ftr-338	407	26	any	any	DET
ftr-338	407	27	such	such	ADJ
ftr-338	407	28	day.107	day.107	NOUN
ftr-338	407	29	there	there	PRON
ftr-338	407	30	are	be	VERB
ftr-338	407	31	a	a	DET
ftr-338	407	32	variety	variety	NOUN
ftr-338	407	33	of	of	ADP
ftr-338	407	34	disclosure	disclosure	NOUN
ftr-338	407	35	requirements	requirement	NOUN
ftr-338	407	36	imposed	impose	VERB
ftr-338	407	37	by	by	ADP
ftr-338	407	38	the	the	DET
ftr-338	407	39	irs	irs	PROPN
ftr-338	407	40	on	on	ADP
ftr-338	407	41	the	the	DET
ftr-338	407	42	ability	ability	NOUN
ftr-338	407	43	to	to	PART
ftr-338	407	44	utilize	utilize	VERB
ftr-338	407	45	these	these	DET
ftr-338	407	46	exclusions	exclusion	NOUN
ftr-338	407	47	(	(	PUNCT
ftr-338	407	48	for	for	ADP
ftr-338	407	49	example	example	NOUN
ftr-338	407	50	,	,	PUNCT
ftr-338	407	51	the	the	DET
ftr-338	407	52	requirement	requirement	NOUN
ftr-338	407	53	to	to	PART
ftr-338	407	54	file	file	VERB
ftr-338	407	55	form	form	NOUN
ftr-338	407	56	8843	8843	NUM
ftr-338	407	57	with	with	ADP
ftr-338	407	58	the	the	DET
ftr-338	407	59	irs).108	irs).108	PROPN
ftr-338	407	60	d.	d.	PROPN
ftr-338	407	61	the	the	DET
ftr-338	407	62	“	"	PUNCT
ftr-338	407	63	closer	close	ADJ
ftr-338	407	64	connection	connection	NOUN
ftr-338	407	65	”	"	PUNCT
ftr-338	407	66	exception	exception	NOUN
ftr-338	407	67	in	in	ADP
ftr-338	407	68	addition	addition	NOUN
ftr-338	407	69	to	to	ADP
ftr-338	407	70	the	the	DET
ftr-338	407	71	exceptions	exception	NOUN
ftr-338	407	72	for	for	ADP
ftr-338	407	73	certain	certain	ADJ
ftr-338	407	74	days	day	NOUN
ftr-338	407	75	of	of	ADP
ftr-338	407	76	presence	presence	NOUN
ftr-338	407	77	and	and	CCONJ
ftr-338	407	78	certain	certain	ADJ
ftr-338	407	79	exempt	exempt	ADJ
ftr-338	407	80	individuals	individual	NOUN
ftr-338	407	81	(	(	PUNCT
ftr-338	407	82	as	as	SCONJ
ftr-338	407	83	described	describe	VERB
ftr-338	407	84	above	above	ADP
ftr-338	407	85	)	)	PUNCT
ftr-338	407	86	,	,	PUNCT
ftr-338	407	87	the	the	DET
ftr-338	407	88	statute	statute	NOUN
ftr-338	407	89	also	also	ADV
ftr-338	407	90	provides	provide	VERB
ftr-338	407	91	a	a	DET
ftr-338	407	92	separate	separate	ADJ
ftr-338	407	93	exception	exception	NOUN
ftr-338	407	94	for	for	ADP
ftr-338	407	95	an	an	DET
ftr-338	407	96	individual	individual	NOUN
ftr-338	407	97	who	who	PRON
ftr-338	407	98	is	be	AUX
ftr-338	407	99	present	present	ADJ
ftr-338	407	100	(	(	PUNCT
ftr-338	407	101	after	after	ADP
ftr-338	407	102	considering	consider	VERB
ftr-338	407	103	the	the	DET
ftr-338	407	104	exceptions	exception	NOUN
ftr-338	407	105	noted	note	VERB
ftr-338	407	106	above	above	ADV
ftr-338	407	107	)	)	PUNCT
ftr-338	407	108	in	in	ADP
ftr-338	407	109	the	the	DET
ftr-338	407	110	united	united	PROPN
ftr-338	407	111	states	states	PROPN
ftr-338	407	112	for	for	ADP
ftr-338	407	113	fewer	few	ADJ
ftr-338	407	114	than	than	ADP
ftr-338	407	115	183	183	NUM
ftr-338	407	116	days	day	NOUN
ftr-338	407	117	in	in	ADP
ftr-338	407	118	the	the	DET
ftr-338	407	119	year	year	NOUN
ftr-338	407	120	in	in	ADP
ftr-338	407	121	question	question	NOUN
ftr-338	407	122	,	,	PUNCT
ftr-338	407	123	if	if	SCONJ
ftr-338	407	124	such	such	ADJ
ftr-338	407	125	individual	individual	NOUN
ftr-338	407	126	can	can	AUX
ftr-338	407	127	establish	establish	VERB
ftr-338	407	128	that	that	SCONJ
ftr-338	407	129	she	she	PRON
ftr-338	407	130	has	have	VERB
ftr-338	407	131	a	a	DET
ftr-338	407	132	“	"	PUNCT
ftr-338	407	133	tax	tax	NOUN
ftr-338	407	134	home	home	NOUN
ftr-338	407	135	”	"	PUNCT
ftr-338	407	136	in	in	ADP
ftr-338	407	137	a	a	DET
ftr-338	407	138	foreign	foreign	ADJ
ftr-338	407	139	country	country	NOUN
ftr-338	407	140	and	and	CCONJ
ftr-338	407	141	a	a	DET
ftr-338	407	142	“	"	PUNCT
ftr-338	407	143	closer	close	ADJ
ftr-338	407	144	connection	connection	NOUN
ftr-338	407	145	”	"	PUNCT
ftr-338	407	146	to	to	ADP
ftr-338	407	147	such	such	ADJ
ftr-338	407	148	foreign	foreign	ADJ
ftr-338	407	149	country	country	NOUN
ftr-338	407	150	than	than	ADP
ftr-338	407	151	to	to	ADP
ftr-338	407	152	the	the	DET
ftr-338	407	153	united	united	PROPN
ftr-338	407	154	states.109	states.109	PROPN
ftr-338	407	155	further	far	ADV
ftr-338	407	156	,	,	PUNCT
ftr-338	407	157	in	in	ADP
ftr-338	407	158	order	order	NOUN
ftr-338	407	159	for	for	ADP
ftr-338	407	160	this	this	DET
ftr-338	407	161	exception	exception	NOUN
ftr-338	407	162	to	to	PART
ftr-338	407	163	apply	apply	VERB
ftr-338	407	164	,	,	PUNCT
ftr-338	407	165	the	the	DET
ftr-338	407	166	individual	individual	NOUN
ftr-338	407	167	must	must	AUX
ftr-338	407	168	not	not	PART
ftr-338	407	169	have	have	VERB
ftr-338	407	170	an	an	DET
ftr-338	407	171	application	application	NOUN
ftr-338	407	172	for	for	ADP
ftr-338	407	173	“	"	PUNCT
ftr-338	407	174	adjustment	adjustment	NOUN
ftr-338	407	175	of	of	ADP
ftr-338	407	176	status	status	NOUN
ftr-338	407	177	”	"	PUNCT
ftr-338	407	178	pending	pende	VERB
ftr-338	407	179	during	during	ADP
ftr-338	407	180	the	the	DET
ftr-338	407	181	year	year	NOUN
ftr-338	407	182	in	in	ADP
ftr-338	407	183	question	question	NOUN
ftr-338	407	184	,	,	PUNCT
ftr-338	407	185	and	and	CCONJ
ftr-338	407	186	the	the	DET
ftr-338	407	187	individual	individual	NOUN
ftr-338	407	188	must	must	AUX
ftr-338	407	189	not	not	PART
ftr-338	407	190	have	have	AUX
ftr-338	407	191	taken	take	VERB
ftr-338	407	192	any	any	DET
ftr-338	407	193	other	other	ADJ
ftr-338	407	194	steps	step	NOUN
ftr-338	407	195	during	during	ADP
ftr-338	407	196	the	the	DET
ftr-338	407	197	year	year	NOUN
ftr-338	407	198	to	to	PART
ftr-338	407	199	apply	apply	VERB
ftr-338	407	200	for	for	ADP
ftr-338	407	201	status	status	NOUN
ftr-338	407	202	as	as	ADP
ftr-338	407	203	a	a	DET
ftr-338	407	204	lawful	lawful	ADJ
ftr-338	407	205	permanent	permanent	ADJ
ftr-338	407	206	resident	resident	NOUN
ftr-338	407	207	of	of	ADP
ftr-338	407	208	the	the	DET
ftr-338	407	209	united	united	PROPN
ftr-338	407	210	states.110	states.110	PROPN
ftr-338	407	211	lastly	lastly	ADV
ftr-338	407	212	,	,	PUNCT
ftr-338	407	213	certain	certain	ADJ
ftr-338	407	214	reporting	reporting	NOUN
ftr-338	407	215	requirements	requirement	NOUN
ftr-338	407	216	will	will	AUX
ftr-338	407	217	apply	apply	VERB
ftr-338	407	218	in	in	ADP
ftr-338	407	219	order	order	NOUN
ftr-338	407	220	for	for	SCONJ
ftr-338	407	221	an	an	DET
ftr-338	407	222	individual	individual	NOUN
ftr-338	407	223	to	to	PART
ftr-338	407	224	qualify	qualify	VERB
ftr-338	407	225	under	under	ADP
ftr-338	407	226	this	this	PRON
ftr-338	407	227	exception.111	exception.111	PROPN
ftr-338	407	228	1	1	NUM
ftr-338	407	229	.	.	PUNCT
ftr-338	408	1	definition	definition	NOUN
ftr-338	408	2	of	of	ADP
ftr-338	408	3	“	"	PUNCT
ftr-338	408	4	tax	tax	NOUN
ftr-338	408	5	home	home	NOUN
ftr-338	408	6	”	"	PUNCT
ftr-338	408	7	section	section	NOUN
ftr-338	408	8	911	911	NUM
ftr-338	408	9	provides	provide	VERB
ftr-338	408	10	the	the	DET
ftr-338	408	11	definition	definition	NOUN
ftr-338	408	12	of	of	ADP
ftr-338	408	13	a	a	DET
ftr-338	408	14	“	"	PUNCT
ftr-338	408	15	tax	tax	NOUN
ftr-338	408	16	home”;112	home”;112	PROPN
ftr-338	408	17	that	that	DET
ftr-338	408	18	section	section	NOUN
ftr-338	408	19	,	,	PUNCT
ftr-338	408	20	in	in	ADP
ftr-338	408	21	turn	turn	NOUN
ftr-338	408	22	,	,	PUNCT
ftr-338	408	23	refers	refer	VERB
ftr-338	408	24	to	to	ADP
ftr-338	408	25	section	section	NOUN
ftr-338	408	26	162(a)(2	162(a)(2	NOUN
ftr-338	408	27	)	)	PUNCT
ftr-338	408	28	for	for	ADP
ftr-338	408	29	the	the	DET
ftr-338	408	30	definition.113	definition.113	PROPN
ftr-338	408	31	under	under	ADP
ftr-338	408	32	section	section	NOUN
ftr-338	408	33	162	162	NUM
ftr-338	408	34	,	,	PUNCT
ftr-338	408	35	the	the	DET
ftr-338	408	36	term	term	NOUN
ftr-338	408	37	“	"	PUNCT
ftr-338	408	38	tax	tax	NOUN
ftr-338	408	39	home	home	NOUN
ftr-338	408	40	”	"	PUNCT
ftr-338	408	41	has	have	VERB
ftr-338	408	42	a	a	DET
ftr-338	408	43	long	long	ADJ
ftr-338	408	44	history.114the	history.114the	ADJ
ftr-338	408	45	term	term	NOUN
ftr-338	408	46	effectively	effectively	ADV
ftr-338	408	47	refers	refer	VERB
ftr-338	408	48	to	to	ADP
ftr-338	408	49	an	an	DET
ftr-338	408	50	individual	individual	NOUN
ftr-338	408	51	’s	’s	PART
ftr-338	408	52	main	main	ADJ
ftr-338	408	53	location	location	NOUN
ftr-338	408	54	or	or	CCONJ
ftr-338	408	55	main	main	ADJ
ftr-338	408	56	place	place	NOUN
ftr-338	408	57	of	of	ADP
ftr-338	408	58	employment	employment	NOUN
ftr-338	408	59	or	or	CCONJ
ftr-338	408	60	selfemployment.115	selfemployment.115	PROPN
ftr-338	408	61	under	under	ADP
ftr-338	408	62	this	this	DET
ftr-338	408	63	case	case	NOUN
ftr-338	408	64	law	law	NOUN
ftr-338	408	65	,	,	PUNCT
ftr-338	408	66	an	an	DET
ftr-338	408	67	individual	individual	NOUN
ftr-338	408	68	who	who	PRON
ftr-338	408	69	is	be	AUX
ftr-338	408	70	transient	transient	ADJ
ftr-338	408	71	may	may	AUX
ftr-338	408	72	be	be	AUX
ftr-338	408	73	107	107	NUM
ftr-338	408	74	.	.	PUNCT
ftr-338	408	75	i.r.c	i.r.c	NOUN
ftr-338	408	76	.	.	PUNCT
ftr-338	409	1	§	§	PROPN
ftr-338	409	2	7701(b)(3)(d)(ii	7701(b)(3)(d)(ii	PROPN
ftr-338	409	3	)	)	PUNCT
ftr-338	409	4	.	.	PUNCT
ftr-338	410	1	the	the	DET
ftr-338	410	2	exception	exception	NOUN
ftr-338	410	3	will	will	AUX
ftr-338	410	4	not	not	PART
ftr-338	410	5	apply	apply	VERB
ftr-338	410	6	if	if	SCONJ
ftr-338	410	7	the	the	DET
ftr-338	410	8	medical	medical	ADJ
ftr-338	410	9	condition	condition	NOUN
ftr-338	410	10	arose	arise	VERB
ftr-338	410	11	prior	prior	ADV
ftr-338	410	12	to	to	ADP
ftr-338	410	13	the	the	DET
ftr-338	410	14	individual	individual	NOUN
ftr-338	410	15	’s	’s	PART
ftr-338	410	16	arrival	arrival	NOUN
ftr-338	410	17	in	in	ADP
ftr-338	410	18	the	the	DET
ftr-338	410	19	united	united	PROPN
ftr-338	410	20	states	states	PROPN
ftr-338	410	21	.	.	PUNCT
ftr-338	411	1	likewise	likewise	ADV
ftr-338	411	2	,	,	PUNCT
ftr-338	411	3	the	the	DET
ftr-338	411	4	exception	exception	NOUN
ftr-338	411	5	will	will	AUX
ftr-338	411	6	not	not	PART
ftr-338	411	7	apply	apply	VERB
ftr-338	411	8	if	if	SCONJ
ftr-338	411	9	it	it	PRON
ftr-338	411	10	is	be	AUX
ftr-338	411	11	shown	show	VERB
ftr-338	411	12	that	that	SCONJ
ftr-338	411	13	the	the	DET
ftr-338	411	14	individual	individual	NOUN
ftr-338	411	15	would	would	AUX
ftr-338	411	16	have	have	AUX
ftr-338	411	17	stayed	stay	VERB
ftr-338	411	18	in	in	ADP
ftr-338	411	19	the	the	DET
ftr-338	411	20	united	united	PROPN
ftr-338	411	21	states	states	PROPN
ftr-338	411	22	had	have	VERB
ftr-338	411	23	the	the	DET
ftr-338	411	24	medical	medical	ADJ
ftr-338	411	25	condition	condition	NOUN
ftr-338	411	26	not	not	PART
ftr-338	411	27	occurred	occur	VERB
ftr-338	411	28	.	.	PUNCT
ftr-338	412	1	reg	reg	NOUN
ftr-338	412	2	.	.	PUNCT
ftr-338	413	1	§	§	PROPN
ftr-338	413	2	301.7701(b)-3(c	301.7701(b)-3(c	NUM
ftr-338	413	3	)	)	PUNCT
ftr-338	413	4	.	.	PUNCT
ftr-338	414	1	108	108	NUM
ftr-338	414	2	.	.	PUNCT
ftr-338	415	1	see	see	VERB
ftr-338	415	2	generally	generally	ADV
ftr-338	415	3	reg	reg	ADJ
ftr-338	415	4	.	.	PUNCT
ftr-338	416	1	§	§	PROPN
ftr-338	416	2	301.7701(b)-8	301.7701(b)-8	NUM
ftr-338	416	3	.	.	PUNCT
ftr-338	417	1	109	109	NUM
ftr-338	417	2	.	.	PUNCT
ftr-338	417	3	i.r.c	i.r.c	NOUN
ftr-338	417	4	.	.	PUNCT
ftr-338	418	1	§	§	PROPN
ftr-338	418	2	7701(b)(3)(b	7701(b)(3)(b	NUM
ftr-338	418	3	)	)	PUNCT
ftr-338	418	4	.	.	PUNCT
ftr-338	419	1	110	110	NUM
ftr-338	419	2	.	.	PUNCT
ftr-338	419	3	i.r.c	i.r.c	NOUN
ftr-338	419	4	.	.	PUNCT
ftr-338	420	1	§	§	PROPN
ftr-338	420	2	7701(b)(3)(c)(i)–(ii	7701(b)(3)(c)(i)–(ii	PROPN
ftr-338	420	3	)	)	PUNCT
ftr-338	420	4	.	.	PUNCT
ftr-338	421	1	the	the	DET
ftr-338	421	2	regulations	regulation	NOUN
ftr-338	421	3	list	list	VERB
ftr-338	421	4	the	the	DET
ftr-338	421	5	types	type	NOUN
ftr-338	421	6	of	of	ADP
ftr-338	421	7	forms	form	NOUN
ftr-338	421	8	that	that	PRON
ftr-338	421	9	constitute	constitute	VERB
ftr-338	421	10	an	an	DET
ftr-338	421	11	“	"	PUNCT
ftr-338	421	12	application	application	NOUN
ftr-338	421	13	for	for	ADP
ftr-338	421	14	adjustment	adjustment	NOUN
ftr-338	421	15	of	of	ADP
ftr-338	421	16	status	status	NOUN
ftr-338	421	17	.	.	PUNCT
ftr-338	421	18	”	"	PUNCT
ftr-338	422	1	see	see	VERB
ftr-338	422	2	reg	reg	NOUN
ftr-338	422	3	.	.	PUNCT
ftr-338	423	1	§	§	PROPN
ftr-338	423	2	301.7701(b)-2(f	301.7701(b)-2(f	NUM
ftr-338	423	3	)	)	PUNCT
ftr-338	423	4	.	.	PUNCT
ftr-338	424	1	111	111	NUM
ftr-338	424	2	.	.	PUNCT
ftr-338	424	3	i.r.c	i.r.c	NOUN
ftr-338	424	4	.	.	PUNCT
ftr-338	425	1	§	§	PROPN
ftr-338	425	2	7701(b)(8	7701(b)(8	PROPN
ftr-338	425	3	)	)	PUNCT
ftr-338	425	4	.	.	PUNCT
ftr-338	426	1	112	112	NUM
ftr-338	426	2	.	.	PUNCT
ftr-338	426	3	i.r.c	i.r.c	NOUN
ftr-338	426	4	.	.	PUNCT
ftr-338	427	1	§	§	PROPN
ftr-338	427	2	911(d)(3	911(d)(3	NUM
ftr-338	427	3	)	)	PUNCT
ftr-338	427	4	.	.	PUNCT
ftr-338	428	1	113	113	NUM
ftr-338	428	2	.	.	PUNCT
ftr-338	429	1	i	i	PRON
ftr-338	429	2	d.	d.	PROPN
ftr-338	429	3	see	see	VERB
ftr-338	429	4	also	also	ADV
ftr-338	429	5	kuntz	kuntz	PROPN
ftr-338	429	6	&	&	CCONJ
ftr-338	429	7	peroni	peroni	PROPN
ftr-338	429	8	,	,	PUNCT
ftr-338	429	9	u.s	u.s	PROPN
ftr-338	429	10	.	.	PROPN
ftr-338	429	11	int’l	int’l	NUM
ftr-338	429	12	taxation	taxation	NOUN
ftr-338	429	13	,	,	PUNCT
ftr-338	429	14	supra	supra	PROPN
ftr-338	429	15	note	note	PROPN
ftr-338	429	16	37	37	NUM
ftr-338	429	17	,	,	PUNCT
ftr-338	429	18	at	at	ADP
ftr-338	429	19	¶	¶	PROPN
ftr-338	429	20	b1.04[2][b][iii	b1.04[2][b][iii	PROPN
ftr-338	429	21	]	]	PUNCT
ftr-338	429	22	.	.	PUNCT
ftr-338	430	1	114	114	NUM
ftr-338	430	2	.	.	PUNCT
ftr-338	431	1	see	see	VERB
ftr-338	431	2	generally	generally	ADV
ftr-338	431	3	james	james	PROPN
ftr-338	431	4	j.	j.	PROPN
ftr-338	431	5	freeland	freeland	PROPN
ftr-338	431	6	et	et	PROPN
ftr-338	431	7	al	al	PROPN
ftr-338	431	8	.	.	PROPN
ftr-338	431	9	,	,	PUNCT
ftr-338	431	10	fundamentals	fundamental	NOUN
ftr-338	431	11	of	of	ADP
ftr-338	431	12	federal	federal	ADJ
ftr-338	431	13	income	income	NOUN
ftr-338	431	14	taxation	taxation	NOUN
ftr-338	431	15	:	:	PUNCT
ftr-338	431	16	cases	case	NOUN
ftr-338	431	17	and	and	CCONJ
ftr-338	431	18	materials	material	NOUN
ftr-338	431	19	374	374	NUM
ftr-338	431	20	(	(	PUNCT
ftr-338	431	21	16th	16th	ADJ
ftr-338	431	22	ed	ed	NOUN
ftr-338	431	23	.	.	PROPN
ftr-338	431	24	2011	2011	NUM
ftr-338	431	25	)	)	PUNCT
ftr-338	431	26	.	.	PUNCT
ftr-338	432	1	115	115	NUM
ftr-338	432	2	.	.	PUNCT
ftr-338	433	1	see	see	VERB
ftr-338	433	2	,	,	PUNCT
ftr-338	433	3	e.g.	e.g.	ADV
ftr-338	433	4	,	,	PUNCT
ftr-338	433	5	rosenspan	rosenspan	NOUN
ftr-338	433	6	v.	v.	CCONJ
ftr-338	433	7	united	united	PROPN
ftr-338	433	8	states	states	PROPN
ftr-338	433	9	,	,	PUNCT
ftr-338	433	10	438	438	NUM
ftr-338	433	11	f.2d	f.2d	NOUN
ftr-338	433	12	905	905	NUM
ftr-338	433	13	,	,	PUNCT
ftr-338	433	14	912	912	NUM
ftr-338	433	15	(	(	PUNCT
ftr-338	433	16	2d	2d	NUM
ftr-338	433	17	cir	cir	NOUN
ftr-338	433	18	.	.	PROPN
ftr-338	433	19	1971	1971	NUM
ftr-338	433	20	)	)	PUNCT
ftr-338	433	21	.	.	PUNCT
ftr-338	434	1	2012	2012	NUM
ftr-338	434	2	]	]	PUNCT
ftr-338	434	3	one	one	NUM
ftr-338	434	4	danger	danger	NOUN
ftr-338	434	5	for	for	ADP
ftr-338	434	6	another	another	DET
ftr-338	434	7	845	845	NUM
ftr-338	434	8	considered	consider	VERB
ftr-338	434	9	to	to	PART
ftr-338	434	10	have	have	VERB
ftr-338	434	11	no	no	DET
ftr-338	434	12	“	"	PUNCT
ftr-338	434	13	tax	tax	NOUN
ftr-338	434	14	home	home	NOUN
ftr-338	434	15	”	"	PUNCT
ftr-338	434	16	at	at	ADP
ftr-338	434	17	all.116	all.116	ADV
ftr-338	434	18	once	once	ADV
ftr-338	434	19	an	an	DET
ftr-338	434	20	individual	individual	NOUN
ftr-338	434	21	spends	spend	VERB
ftr-338	434	22	more	more	ADJ
ftr-338	434	23	than	than	ADP
ftr-338	434	24	one	one	NUM
ftr-338	434	25	year	year	NOUN
ftr-338	434	26	away	away	ADV
ftr-338	434	27	from	from	ADP
ftr-338	434	28	this	this	DET
ftr-338	434	29	main	main	ADJ
ftr-338	434	30	location	location	NOUN
ftr-338	434	31	of	of	ADP
ftr-338	434	32	employment	employment	NOUN
ftr-338	434	33	,	,	PUNCT
ftr-338	434	34	she	she	PRON
ftr-338	434	35	is	be	AUX
ftr-338	434	36	deemed	deem	VERB
ftr-338	434	37	to	to	PART
ftr-338	434	38	have	have	VERB
ftr-338	434	39	a	a	DET
ftr-338	434	40	new	new	ADJ
ftr-338	434	41	“	"	PUNCT
ftr-338	434	42	tax	tax	NOUN
ftr-338	434	43	home	home	NOUN
ftr-338	434	44	.	.	PUNCT
ftr-338	434	45	”117	”117	VERB
ftr-338	435	1	the	the	DET
ftr-338	435	2	regulations	regulation	NOUN
ftr-338	435	3	under	under	ADP
ftr-338	435	4	section	section	NOUN
ftr-338	435	5	7701	7701	NUM
ftr-338	435	6	clarify	clarify	VERB
ftr-338	435	7	that	that	SCONJ
ftr-338	435	8	if	if	SCONJ
ftr-338	435	9	an	an	DET
ftr-338	435	10	individual	individual	NOUN
ftr-338	435	11	has	have	VERB
ftr-338	435	12	no	no	DET
ftr-338	435	13	regular	regular	ADJ
ftr-338	435	14	place	place	NOUN
ftr-338	435	15	of	of	ADP
ftr-338	435	16	business	business	NOUN
ftr-338	435	17	(	(	PUNCT
ftr-338	435	18	e.g.	e.g.	ADV
ftr-338	435	19	,	,	PUNCT
ftr-338	435	20	if	if	SCONJ
ftr-338	435	21	the	the	DET
ftr-338	435	22	individual	individual	NOUN
ftr-338	435	23	is	be	AUX
ftr-338	435	24	retired	retire	VERB
ftr-338	435	25	)	)	PUNCT
ftr-338	435	26	,	,	PUNCT
ftr-338	435	27	the	the	DET
ftr-338	435	28	individual	individual	NOUN
ftr-338	435	29	’s	’s	PART
ftr-338	435	30	“	"	PUNCT
ftr-338	435	31	tax	tax	NOUN
ftr-338	435	32	home	home	NOUN
ftr-338	435	33	”	"	PUNCT
ftr-338	435	34	is	be	AUX
ftr-338	435	35	her	her	PRON
ftr-338	435	36	“	"	PUNCT
ftr-338	435	37	regular	regular	ADJ
ftr-338	435	38	place	place	NOUN
ftr-338	435	39	of	of	ADP
ftr-338	435	40	abode	abode	NOUN
ftr-338	435	41	in	in	ADP
ftr-338	435	42	a	a	DET
ftr-338	435	43	real	real	ADJ
ftr-338	435	44	and	and	CCONJ
ftr-338	435	45	substantial	substantial	ADJ
ftr-338	435	46	sense	sense	NOUN
ftr-338	435	47	.	.	PUNCT
ftr-338	436	1	”118	”118	VERB
ftr-338	437	1	also	also	ADV
ftr-338	437	2	,	,	PUNCT
ftr-338	437	3	the	the	DET
ftr-338	437	4	regulations	regulation	NOUN
ftr-338	437	5	make	make	VERB
ftr-338	437	6	clear	clear	ADJ
ftr-338	437	7	that	that	SCONJ
ftr-338	437	8	the	the	DET
ftr-338	437	9	“	"	PUNCT
ftr-338	437	10	tax	tax	NOUN
ftr-338	437	11	home	home	NOUN
ftr-338	437	12	”	"	PUNCT
ftr-338	437	13	must	must	AUX
ftr-338	437	14	be	be	AUX
ftr-338	437	15	maintained	maintain	VERB
ftr-338	437	16	,	,	PUNCT
ftr-338	437	17	in	in	ADP
ftr-338	437	18	the	the	DET
ftr-338	437	19	same	same	ADJ
ftr-338	437	20	foreign	foreign	ADJ
ftr-338	437	21	country	country	NOUN
ftr-338	437	22	,	,	PUNCT
ftr-338	437	23	for	for	ADP
ftr-338	437	24	the	the	DET
ftr-338	437	25	entire	entire	ADJ
ftr-338	437	26	current	current	ADJ
ftr-338	437	27	year.119	year.119	NOUN
ftr-338	437	28	thus	thus	ADV
ftr-338	437	29	,	,	PUNCT
ftr-338	437	30	an	an	DET
ftr-338	437	31	alien	alien	NOUN
ftr-338	437	32	who	who	PRON
ftr-338	437	33	changes	change	VERB
ftr-338	437	34	her	her	PRON
ftr-338	437	35	home	home	NOUN
ftr-338	437	36	during	during	ADP
ftr-338	437	37	a	a	DET
ftr-338	437	38	calendar	calendar	NOUN
ftr-338	437	39	year	year	NOUN
ftr-338	437	40	,	,	PUNCT
ftr-338	437	41	even	even	ADV
ftr-338	437	42	if	if	SCONJ
ftr-338	437	43	moving	move	VERB
ftr-338	437	44	from	from	ADP
ftr-338	437	45	one	one	NUM
ftr-338	437	46	foreign	foreign	ADJ
ftr-338	437	47	location	location	NOUN
ftr-338	437	48	to	to	ADP
ftr-338	437	49	another	another	PRON
ftr-338	437	50	,	,	PUNCT
ftr-338	437	51	may	may	AUX
ftr-338	437	52	not	not	PART
ftr-338	437	53	be	be	AUX
ftr-338	437	54	eligible	eligible	ADJ
ftr-338	437	55	for	for	ADP
ftr-338	437	56	the	the	DET
ftr-338	437	57	“	"	PUNCT
ftr-338	437	58	closer	close	ADJ
ftr-338	437	59	connection	connection	NOUN
ftr-338	437	60	”	"	PUNCT
ftr-338	437	61	exception.120	exception.120	PROPN
ftr-338	437	62	it	it	PRON
ftr-338	437	63	can	can	AUX
ftr-338	437	64	be	be	AUX
ftr-338	437	65	seen	see	VERB
ftr-338	437	66	from	from	ADP
ftr-338	437	67	this	this	DET
ftr-338	437	68	analysis	analysis	NOUN
ftr-338	437	69	that	that	SCONJ
ftr-338	437	70	the	the	DET
ftr-338	437	71	determination	determination	NOUN
ftr-338	437	72	of	of	ADP
ftr-338	437	73	an	an	DET
ftr-338	437	74	individual	individual	NOUN
ftr-338	437	75	’s	’s	PART
ftr-338	437	76	“	"	PUNCT
ftr-338	437	77	tax	tax	NOUN
ftr-338	437	78	home	home	NOUN
ftr-338	437	79	”	"	PUNCT
ftr-338	437	80	is	be	AUX
ftr-338	437	81	fairly	fairly	ADV
ftr-338	437	82	subjective	subjective	ADJ
ftr-338	437	83	and	and	CCONJ
ftr-338	437	84	depends	depend	VERB
ftr-338	437	85	on	on	ADP
ftr-338	437	86	the	the	DET
ftr-338	437	87	specific	specific	ADJ
ftr-338	437	88	facts	fact	NOUN
ftr-338	437	89	and	and	CCONJ
ftr-338	437	90	circumstances	circumstance	NOUN
ftr-338	437	91	of	of	ADP
ftr-338	437	92	the	the	DET
ftr-338	437	93	individual	individual	NOUN
ftr-338	437	94	’s	’s	PART
ftr-338	437	95	case	case	NOUN
ftr-338	437	96	.	.	PUNCT
ftr-338	438	1	it	it	PRON
ftr-338	438	2	may	may	AUX
ftr-338	438	3	be	be	AUX
ftr-338	438	4	particularly	particularly	ADV
ftr-338	438	5	difficult	difficult	ADJ
ftr-338	438	6	for	for	ADP
ftr-338	438	7	a	a	DET
ftr-338	438	8	mexican	mexican	ADJ
ftr-338	438	9	national	national	NOUN
ftr-338	438	10	who	who	PRON
ftr-338	438	11	is	be	AUX
ftr-338	438	12	fleeing	flee	VERB
ftr-338	438	13	violence	violence	NOUN
ftr-338	438	14	to	to	PART
ftr-338	438	15	show	show	VERB
ftr-338	438	16	that	that	SCONJ
ftr-338	438	17	her	her	PRON
ftr-338	438	18	“	"	PUNCT
ftr-338	438	19	tax	tax	NOUN
ftr-338	438	20	home	home	NOUN
ftr-338	438	21	”	"	PUNCT
ftr-338	438	22	is	be	AUX
ftr-338	438	23	in	in	ADP
ftr-338	438	24	mexico	mexico	PROPN
ftr-338	438	25	,	,	PUNCT
ftr-338	438	26	as	as	SCONJ
ftr-338	438	27	the	the	DET
ftr-338	438	28	violence	violence	NOUN
ftr-338	438	29	may	may	AUX
ftr-338	438	30	make	make	VERB
ftr-338	438	31	it	it	PRON
ftr-338	438	32	impossible	impossible	ADJ
ftr-338	438	33	for	for	SCONJ
ftr-338	438	34	her	she	PRON
ftr-338	438	35	to	to	PART
ftr-338	438	36	show	show	VERB
ftr-338	438	37	that	that	SCONJ
ftr-338	438	38	mexico	mexico	PROPN
ftr-338	438	39	is	be	AUX
ftr-338	438	40	her	her	PRON
ftr-338	438	41	main	main	ADJ
ftr-338	438	42	place	place	NOUN
ftr-338	438	43	of	of	ADP
ftr-338	438	44	employment	employment	NOUN
ftr-338	438	45	or	or	CCONJ
ftr-338	438	46	regular	regular	ADJ
ftr-338	438	47	place	place	NOUN
ftr-338	438	48	of	of	ADP
ftr-338	438	49	abode	abode	NOUN
ftr-338	438	50	,	,	PUNCT
ftr-338	438	51	as	as	SCONJ
ftr-338	438	52	required	require	VERB
ftr-338	438	53	by	by	ADP
ftr-338	438	54	the	the	DET
ftr-338	438	55	rules	rule	NOUN
ftr-338	438	56	discussed	discuss	VERB
ftr-338	438	57	above	above	ADV
ftr-338	438	58	.	.	PUNCT
ftr-338	439	1	2	2	X
ftr-338	439	2	.	.	X
ftr-338	439	3	definition	definition	NOUN
ftr-338	439	4	of	of	ADP
ftr-338	439	5	“	"	PUNCT
ftr-338	439	6	closer	close	ADJ
ftr-338	439	7	connection	connection	NOUN
ftr-338	439	8	”	"	PUNCT
ftr-338	439	9	assuming	assume	VERB
ftr-338	439	10	an	an	DET
ftr-338	439	11	individual	individual	NOUN
ftr-338	439	12	can	can	AUX
ftr-338	439	13	prove	prove	VERB
ftr-338	439	14	that	that	SCONJ
ftr-338	439	15	she	she	PRON
ftr-338	439	16	has	have	VERB
ftr-338	439	17	a	a	DET
ftr-338	439	18	“	"	PUNCT
ftr-338	439	19	tax	tax	NOUN
ftr-338	439	20	home	home	NOUN
ftr-338	439	21	”	"	PUNCT
ftr-338	439	22	in	in	ADP
ftr-338	439	23	another	another	DET
ftr-338	439	24	country	country	NOUN
ftr-338	439	25	,	,	PUNCT
ftr-338	439	26	she	she	PRON
ftr-338	439	27	must	must	AUX
ftr-338	439	28	also	also	ADV
ftr-338	439	29	prove	prove	VERB
ftr-338	439	30	that	that	SCONJ
ftr-338	439	31	she	she	PRON
ftr-338	439	32	has	have	VERB
ftr-338	439	33	a	a	DET
ftr-338	439	34	“	"	PUNCT
ftr-338	439	35	closer	close	ADJ
ftr-338	439	36	connection	connection	NOUN
ftr-338	439	37	”	"	PUNCT
ftr-338	439	38	to	to	ADP
ftr-338	439	39	such	such	ADJ
ftr-338	439	40	home.121	home.121	NOUN
ftr-338	439	41	the	the	DET
ftr-338	439	42	regulations	regulation	NOUN
ftr-338	439	43	provide	provide	VERB
ftr-338	439	44	a	a	DET
ftr-338	439	45	list	list	NOUN
ftr-338	439	46	of	of	ADP
ftr-338	439	47	factors	factor	NOUN
ftr-338	439	48	to	to	PART
ftr-338	439	49	consider	consider	VERB
ftr-338	439	50	in	in	ADP
ftr-338	439	51	determining	determine	VERB
ftr-338	439	52	whether	whether	SCONJ
ftr-338	439	53	an	an	DET
ftr-338	439	54	individual	individual	NOUN
ftr-338	439	55	has	have	VERB
ftr-338	439	56	a	a	DET
ftr-338	439	57	closer	close	ADJ
ftr-338	439	58	connection	connection	NOUN
ftr-338	439	59	to	to	ADP
ftr-338	439	60	a	a	DET
ftr-338	439	61	tax	tax	NOUN
ftr-338	439	62	home	home	NOUN
ftr-338	439	63	in	in	ADP
ftr-338	439	64	a	a	DET
ftr-338	439	65	foreign	foreign	ADJ
ftr-338	439	66	country.122	country.122	NOUN
ftr-338	439	67	the	the	DET
ftr-338	439	68	list	list	NOUN
ftr-338	439	69	of	of	ADP
ftr-338	439	70	factors	factor	NOUN
ftr-338	439	71	include	include	VERB
ftr-338	439	72	the	the	DET
ftr-338	439	73	individual	individual	NOUN
ftr-338	439	74	’s	’s	PART
ftr-338	439	75	“	"	PUNCT
ftr-338	439	76	permanent	permanent	ADJ
ftr-338	439	77	home,”123	home,”123	NOUN
ftr-338	439	78	the	the	DET
ftr-338	439	79	location	location	NOUN
ftr-338	439	80	of	of	ADP
ftr-338	439	81	the	the	DET
ftr-338	439	82	person	person	NOUN
ftr-338	439	83	’s	’s	PART
ftr-338	439	84	family	family	NOUN
ftr-338	439	85	,	,	PUNCT
ftr-338	439	86	banking	banking	NOUN
ftr-338	439	87	activities	activity	NOUN
ftr-338	439	88	,	,	PUNCT
ftr-338	439	89	driver	driver	NOUN
ftr-338	439	90	’s	’s	PART
ftr-338	439	91	license	license	NOUN
ftr-338	439	92	,	,	PUNCT
ftr-338	439	93	voting	voting	NOUN
ftr-338	439	94	activity	activity	NOUN
ftr-338	439	95	,	,	PUNCT
ftr-338	439	96	and	and	CCONJ
ftr-338	439	97	personal	personal	ADJ
ftr-338	439	98	effects	effect	NOUN
ftr-338	439	99	,	,	PUNCT
ftr-338	439	100	among	among	ADP
ftr-338	439	101	other	other	ADJ
ftr-338	439	102	criteria.124	criteria.124	NOUN
ftr-338	440	1	it	it	PRON
ftr-338	440	2	is	be	AUX
ftr-338	440	3	clear	clear	ADJ
ftr-338	440	4	that	that	SCONJ
ftr-338	440	5	this	this	DET
ftr-338	440	6	list	list	NOUN
ftr-338	440	7	is	be	AUX
ftr-338	440	8	subjective	subjective	ADJ
ftr-338	440	9	,	,	PUNCT
ftr-338	440	10	yet	yet	CCONJ
ftr-338	440	11	it	it	PRON
ftr-338	440	12	is	be	AUX
ftr-338	440	13	less	less	ADJ
ftr-338	440	14	than	than	ADP
ftr-338	440	15	clear	clear	ADJ
ftr-338	440	16	whether	whether	SCONJ
ftr-338	440	17	danger	danger	NOUN
ftr-338	440	18	in	in	ADP
ftr-338	440	19	the	the	DET
ftr-338	440	20	person	person	NOUN
ftr-338	440	21	’s	’s	PART
ftr-338	440	22	home	home	NOUN
ftr-338	440	23	country	country	NOUN
ftr-338	440	24	,	,	PUNCT
ftr-338	440	25	or	or	CCONJ
ftr-338	440	26	even	even	ADV
ftr-338	440	27	the	the	DET
ftr-338	440	28	person	person	NOUN
ftr-338	440	29	’s	’s	PART
ftr-338	440	30	intentions	intention	NOUN
ftr-338	440	31	as	as	ADP
ftr-338	440	32	to	to	ADP
ftr-338	440	33	residency	residency	NOUN
ftr-338	440	34	,	,	PUNCT
ftr-338	440	35	may	may	AUX
ftr-338	440	36	be	be	AUX
ftr-338	440	37	considered	consider	VERB
ftr-338	440	38	.	.	PUNCT
ftr-338	441	1	thus	thus	ADV
ftr-338	441	2	,	,	PUNCT
ftr-338	441	3	the	the	DET
ftr-338	441	4	relevancy	relevancy	NOUN
ftr-338	441	5	of	of	ADP
ftr-338	441	6	the	the	DET
ftr-338	441	7	pre-1984	pre-1984	PROPN
ftr-338	441	8	case	case	PROPN
ftr-338	441	9	law	law	NOUN
ftr-338	441	10	,	,	PUNCT
ftr-338	441	11	discussed	discuss	VERB
ftr-338	441	12	116	116	NUM
ftr-338	441	13	.	.	PUNCT
ftr-338	442	1	i	i	PRON
ftr-338	442	2	d.	d.	PROPN
ftr-338	442	3	117	117	NUM
ftr-338	442	4	.	.	PUNCT
ftr-338	443	1	rev	rev	PROPN
ftr-338	443	2	.	.	PUNCT
ftr-338	444	1	rul	rul	PROPN
ftr-338	444	2	.	.	PUNCT
ftr-338	445	1	99	99	NUM
ftr-338	445	2	-	-	SYM
ftr-338	445	3	7	7	NUM
ftr-338	445	4	,	,	PUNCT
ftr-338	445	5	1999	1999	NUM
ftr-338	445	6	-	-	SYM
ftr-338	445	7	1	1	NUM
ftr-338	445	8	c.b	c.b	PROPN
ftr-338	445	9	.	.	PROPN
ftr-338	445	10	361	361	NUM
ftr-338	445	11	.	.	PUNCT
ftr-338	446	1	118	118	NUM
ftr-338	446	2	.	.	PUNCT
ftr-338	447	1	reg	reg	NOUN
ftr-338	447	2	.	.	PUNCT
ftr-338	448	1	§	§	PROPN
ftr-338	448	2	301.7701(b)-2(c)(1	301.7701(b)-2(c)(1	NUM
ftr-338	448	3	)	)	PUNCT
ftr-338	448	4	.	.	PUNCT
ftr-338	449	1	119	119	NUM
ftr-338	449	2	.	.	PUNCT
ftr-338	450	1	reg	reg	NOUN
ftr-338	450	2	.	.	PUNCT
ftr-338	451	1	§	§	PROPN
ftr-338	451	2	301.7701(b)-2(c)(2	301.7701(b)-2(c)(2	NUM
ftr-338	451	3	)	)	PUNCT
ftr-338	451	4	.	.	PUNCT
ftr-338	452	1	120	120	NUM
ftr-338	452	2	.	.	X
ftr-338	452	3	isenbergh	isenbergh	PROPN
ftr-338	452	4	,	,	PUNCT
ftr-338	452	5	u.s	u.s	PROPN
ftr-338	452	6	.	.	PROPN
ftr-338	452	7	taxation	taxation	NOUN
ftr-338	452	8	,	,	PUNCT
ftr-338	452	9	supra	supra	PROPN
ftr-338	452	10	note	note	PROPN
ftr-338	452	11	56	56	NUM
ftr-338	452	12	,	,	PUNCT
ftr-338	452	13	at	at	ADP
ftr-338	452	14	¶	¶	PROPN
ftr-338	452	15	6.19	6.19	NUM
ftr-338	452	16	.	.	PUNCT
ftr-338	453	1	121	121	NUM
ftr-338	453	2	.	.	PUNCT
ftr-338	453	3	i.r.c	i.r.c	NOUN
ftr-338	453	4	.	.	PUNCT
ftr-338	454	1	§	§	PROPN
ftr-338	454	2	7701(b)(3)(b)(ii	7701(b)(3)(b)(ii	NUM
ftr-338	454	3	)	)	PUNCT
ftr-338	454	4	.	.	PUNCT
ftr-338	455	1	122	122	NUM
ftr-338	455	2	.	.	PUNCT
ftr-338	456	1	reg	reg	PROPN
ftr-338	456	2	.	.	PUNCT
ftr-338	457	1	§	§	PROPN
ftr-338	457	2	301.7701(b)-2(d)(1	301.7701(b)-2(d)(1	PROPN
ftr-338	457	3	)	)	PUNCT
ftr-338	457	4	.	.	PUNCT
ftr-338	458	1	123	123	NUM
ftr-338	458	2	.	.	PUNCT
ftr-338	459	1	reg	reg	NOUN
ftr-338	459	2	.	.	PUNCT
ftr-338	460	1	§	§	PROPN
ftr-338	460	2	301.7701(b)-2(d)(1)(i	301.7701(b)-2(d)(1)(i	NUM
ftr-338	460	3	)	)	PUNCT
ftr-338	460	4	.	.	PUNCT
ftr-338	461	1	the	the	DET
ftr-338	461	2	concept	concept	NOUN
ftr-338	461	3	of	of	ADP
ftr-338	461	4	an	an	DET
ftr-338	461	5	individual	individual	NOUN
ftr-338	461	6	’s	’s	PART
ftr-338	461	7	“	"	PUNCT
ftr-338	461	8	permanent	permanent	ADJ
ftr-338	461	9	home	home	NOUN
ftr-338	461	10	”	"	PUNCT
ftr-338	461	11	may	may	AUX
ftr-338	461	12	differ	differ	VERB
ftr-338	461	13	from	from	ADP
ftr-338	461	14	her	her	PRON
ftr-338	461	15	“	"	PUNCT
ftr-338	461	16	tax	tax	NOUN
ftr-338	461	17	home	home	NOUN
ftr-338	461	18	.	.	PUNCT
ftr-338	461	19	”	"	PUNCT
ftr-338	462	1	the	the	DET
ftr-338	462	2	regulations	regulation	NOUN
ftr-338	462	3	make	make	VERB
ftr-338	462	4	clear	clear	ADJ
ftr-338	462	5	that	that	SCONJ
ftr-338	462	6	a	a	DET
ftr-338	462	7	“	"	PUNCT
ftr-338	462	8	permanent	permanent	ADJ
ftr-338	462	9	home	home	NOUN
ftr-338	462	10	”	"	PUNCT
ftr-338	462	11	must	must	AUX
ftr-338	462	12	be	be	AUX
ftr-338	462	13	a	a	DET
ftr-338	462	14	residence	residence	NOUN
ftr-338	462	15	of	of	ADP
ftr-338	462	16	some	some	DET
ftr-338	462	17	sort	sort	NOUN
ftr-338	462	18	that	that	PRON
ftr-338	462	19	is	be	AUX
ftr-338	462	20	available	available	ADJ
ftr-338	462	21	to	to	ADP
ftr-338	462	22	the	the	DET
ftr-338	462	23	individually	individually	ADV
ftr-338	462	24	continuously	continuously	ADV
ftr-338	462	25	.	.	PUNCT
ftr-338	463	1	reg	reg	NOUN
ftr-338	463	2	.	.	PUNCT
ftr-338	464	1	§	§	PROPN
ftr-338	464	2	301.7701(b)-2(d)(2	301.7701(b)-2(d)(2	NUM
ftr-338	464	3	)	)	PUNCT
ftr-338	464	4	.	.	PUNCT
ftr-338	465	1	124	124	NUM
ftr-338	465	2	.	.	PUNCT
ftr-338	466	1	reg	reg	NOUN
ftr-338	466	2	.	.	PUNCT
ftr-338	467	1	§	§	PROPN
ftr-338	467	2	301.7701(b)-2(d)(1)(i)–(x	301.7701(b)-2(d)(1)(i)–(x	PROPN
ftr-338	467	3	)	)	PUNCT
ftr-338	467	4	.	.	PUNCT
ftr-338	468	1	846	846	NUM
ftr-338	468	2	florida	florida	PROPN
ftr-338	468	3	tax	tax	NOUN
ftr-338	468	4	review	review	NOUN
ftr-338	468	5	[	[	X
ftr-338	468	6	vol.12:10	vol.12:10	ADP
ftr-338	468	7	above,125	above,125	NOUN
ftr-338	468	8	is	be	AUX
ftr-338	468	9	also	also	ADV
ftr-338	468	10	in	in	ADP
ftr-338	468	11	question	question	NOUN
ftr-338	468	12	.	.	PUNCT
ftr-338	469	1	even	even	ADV
ftr-338	469	2	if	if	SCONJ
ftr-338	469	3	such	such	ADJ
ftr-338	469	4	case	case	NOUN
ftr-338	469	5	law	law	NOUN
ftr-338	469	6	,	,	PUNCT
ftr-338	469	7	with	with	ADP
ftr-338	469	8	its	its	PRON
ftr-338	469	9	emphasis	emphasis	NOUN
ftr-338	469	10	on	on	ADP
ftr-338	469	11	intention	intention	NOUN
ftr-338	469	12	,	,	PUNCT
ftr-338	469	13	is	be	AUX
ftr-338	469	14	relevant	relevant	ADJ
ftr-338	469	15	,	,	PUNCT
ftr-338	469	16	this	this	DET
ftr-338	469	17	“	"	PUNCT
ftr-338	469	18	closer	close	ADJ
ftr-338	469	19	connection	connection	NOUN
ftr-338	469	20	”	"	PUNCT
ftr-338	469	21	exception	exception	NOUN
ftr-338	469	22	only	only	ADV
ftr-338	469	23	applies	apply	VERB
ftr-338	469	24	if	if	SCONJ
ftr-338	469	25	the	the	DET
ftr-338	469	26	individual	individual	NOUN
ftr-338	469	27	in	in	ADP
ftr-338	469	28	question	question	NOUN
ftr-338	469	29	is	be	AUX
ftr-338	469	30	present	present	ADJ
ftr-338	469	31	in	in	ADP
ftr-338	469	32	the	the	DET
ftr-338	469	33	united	united	PROPN
ftr-338	469	34	states	states	PROPN
ftr-338	469	35	for	for	ADP
ftr-338	469	36	fewer	few	ADJ
ftr-338	469	37	than	than	ADP
ftr-338	469	38	183	183	NUM
ftr-338	469	39	days	day	NOUN
ftr-338	469	40	in	in	ADP
ftr-338	469	41	the	the	DET
ftr-338	469	42	year	year	NOUN
ftr-338	469	43	in	in	ADP
ftr-338	469	44	question.126	question.126	PROPN
ftr-338	469	45	e.	e.	PROPN
ftr-338	469	46	conclusion	conclusion	PROPN
ftr-338	469	47	–	–	PUNCT
ftr-338	469	48	residency	residency	NOUN
ftr-338	469	49	under	under	ADP
ftr-338	469	50	domestic	domestic	ADJ
ftr-338	469	51	law	law	NOUN
ftr-338	469	52	as	as	SCONJ
ftr-338	469	53	can	can	AUX
ftr-338	469	54	be	be	AUX
ftr-338	469	55	seen	see	VERB
ftr-338	469	56	from	from	ADP
ftr-338	469	57	the	the	DET
ftr-338	469	58	analysis	analysis	NOUN
ftr-338	469	59	above	above	ADV
ftr-338	469	60	,	,	PUNCT
ftr-338	469	61	the	the	DET
ftr-338	469	62	determination	determination	NOUN
ftr-338	469	63	of	of	ADP
ftr-338	469	64	u.s	u.s	PROPN
ftr-338	469	65	.	.	PROPN
ftr-338	469	66	residency	residency	NOUN
ftr-338	469	67	under	under	ADP
ftr-338	469	68	the	the	DET
ftr-338	469	69	“	"	PUNCT
ftr-338	469	70	substantial	substantial	ADJ
ftr-338	469	71	presence	presence	NOUN
ftr-338	469	72	”	"	PUNCT
ftr-338	469	73	test	test	NOUN
ftr-338	469	74	involves	involve	VERB
ftr-338	469	75	significant	significant	ADJ
ftr-338	469	76	subjective	subjective	ADJ
ftr-338	469	77	analysis	analysis	NOUN
ftr-338	469	78	of	of	ADP
ftr-338	469	79	various	various	ADJ
ftr-338	469	80	factors	factor	NOUN
ftr-338	469	81	,	,	PUNCT
ftr-338	469	82	despite	despite	SCONJ
ftr-338	469	83	a	a	DET
ftr-338	469	84	pretense	pretense	NOUN
ftr-338	469	85	of	of	ADP
ftr-338	469	86	objectivity	objectivity	NOUN
ftr-338	469	87	arising	arise	VERB
ftr-338	469	88	from	from	ADP
ftr-338	469	89	the	the	DET
ftr-338	469	90	numerical	numerical	ADJ
ftr-338	469	91	requirements	requirement	NOUN
ftr-338	469	92	of	of	ADP
ftr-338	469	93	the	the	DET
ftr-338	469	94	section.127	section.127	NOUN
ftr-338	469	95	as	as	SCONJ
ftr-338	469	96	noted	note	VERB
ftr-338	469	97	,	,	PUNCT
ftr-338	469	98	creating	create	VERB
ftr-338	469	99	u.s	u.s	PROPN
ftr-338	469	100	.	.	PROPN
ftr-338	469	101	residency	residency	NOUN
ftr-338	469	102	under	under	ADP
ftr-338	469	103	the	the	DET
ftr-338	469	104	test	test	NOUN
ftr-338	469	105	,	,	PUNCT
ftr-338	469	106	initially	initially	ADV
ftr-338	469	107	,	,	PUNCT
ftr-338	469	108	is	be	AUX
ftr-338	469	109	not	not	PART
ftr-338	469	110	subjective	subjective	ADJ
ftr-338	469	111	—	—	PUNCT
ftr-338	469	112	the	the	DET
ftr-338	469	113	test	test	NOUN
ftr-338	469	114	is	be	AUX
ftr-338	469	115	based	base	VERB
ftr-338	469	116	on	on	ADP
ftr-338	469	117	the	the	DET
ftr-338	469	118	number	number	NOUN
ftr-338	469	119	of	of	ADP
ftr-338	469	120	days	day	NOUN
ftr-338	469	121	present	present	ADJ
ftr-338	469	122	in	in	ADP
ftr-338	469	123	the	the	DET
ftr-338	469	124	united	united	PROPN
ftr-338	469	125	states	states	PROPN
ftr-338	469	126	during	during	ADP
ftr-338	469	127	the	the	DET
ftr-338	469	128	current	current	ADJ
ftr-338	469	129	year	year	NOUN
ftr-338	469	130	and	and	CCONJ
ftr-338	469	131	the	the	DET
ftr-338	469	132	two	two	NUM
ftr-338	469	133	preceding	precede	VERB
ftr-338	469	134	calendar	calendar	NOUN
ftr-338	469	135	years.128	years.128	VERB
ftr-338	469	136	however	however	ADV
ftr-338	469	137	,	,	PUNCT
ftr-338	469	138	the	the	DET
ftr-338	469	139	large	large	ADJ
ftr-338	469	140	number	number	NOUN
ftr-338	469	141	of	of	ADP
ftr-338	469	142	exceptions,129	exceptions,129	PROPN
ftr-338	469	143	and	and	CCONJ
ftr-338	469	144	their	their	PRON
ftr-338	469	145	nature	nature	NOUN
ftr-338	469	146	,	,	PUNCT
ftr-338	469	147	creates	create	VERB
ftr-338	469	148	what	what	PRON
ftr-338	469	149	is	be	AUX
ftr-338	469	150	in	in	ADP
ftr-338	469	151	effect	effect	NOUN
ftr-338	469	152	,	,	PUNCT
ftr-338	469	153	in	in	ADP
ftr-338	469	154	many	many	ADJ
ftr-338	469	155	situations	situation	NOUN
ftr-338	469	156	,	,	PUNCT
ftr-338	469	157	a	a	DET
ftr-338	469	158	subjective	subjective	ADJ
ftr-338	469	159	analysis	analysis	NOUN
ftr-338	469	160	to	to	PART
ftr-338	469	161	determine	determine	VERB
ftr-338	469	162	whether	whether	SCONJ
ftr-338	469	163	a	a	DET
ftr-338	469	164	foreign	foreign	ADJ
ftr-338	469	165	person	person	NOUN
ftr-338	469	166	is	be	AUX
ftr-338	469	167	a	a	DET
ftr-338	469	168	u.s	u.s	PROPN
ftr-338	469	169	.	.	PROPN
ftr-338	469	170	resident	resident	NOUN
ftr-338	469	171	under	under	ADP
ftr-338	469	172	this	this	DET
ftr-338	469	173	test	test	NOUN
ftr-338	469	174	.	.	PUNCT
ftr-338	470	1	1	1	X
ftr-338	470	2	.	.	X
ftr-338	470	3	summary	summary	NOUN
ftr-338	470	4	of	of	ADP
ftr-338	470	5	exceptions	exception	NOUN
ftr-338	470	6	in	in	ADP
ftr-338	470	7	summary	summary	NOUN
ftr-338	470	8	,	,	PUNCT
ftr-338	470	9	even	even	ADV
ftr-338	470	10	if	if	SCONJ
ftr-338	470	11	a	a	DET
ftr-338	470	12	foreign	foreign	ADJ
ftr-338	470	13	person	person	NOUN
ftr-338	470	14	is	be	AUX
ftr-338	470	15	present	present	ADJ
ftr-338	470	16	the	the	DET
ftr-338	470	17	requisite	requisite	ADJ
ftr-338	470	18	number	number	NOUN
ftr-338	470	19	of	of	ADP
ftr-338	470	20	days	day	NOUN
ftr-338	470	21	,	,	PUNCT
ftr-338	470	22	the	the	DET
ftr-338	470	23	individual	individual	NOUN
ftr-338	470	24	may	may	AUX
ftr-338	470	25	be	be	AUX
ftr-338	470	26	able	able	ADJ
ftr-338	470	27	to	to	PART
ftr-338	470	28	avoid	avoid	VERB
ftr-338	470	29	u.s	u.s	PROPN
ftr-338	470	30	.	.	PROPN
ftr-338	470	31	residency	residency	NOUN
ftr-338	470	32	in	in	ADP
ftr-338	470	33	the	the	DET
ftr-338	470	34	ways	way	NOUN
ftr-338	470	35	described	describe	VERB
ftr-338	470	36	below.130	below.130	PROPN
ftr-338	470	37	these	these	DET
ftr-338	470	38	various	various	ADJ
ftr-338	470	39	exceptions	exception	NOUN
ftr-338	470	40	undermine	undermine	VERB
ftr-338	470	41	the	the	DET
ftr-338	470	42	objectivity	objectivity	NOUN
ftr-338	470	43	of	of	ADP
ftr-338	470	44	the	the	DET
ftr-338	470	45	substantial	substantial	ADJ
ftr-338	470	46	presence	presence	NOUN
ftr-338	470	47	test	test	NOUN
ftr-338	470	48	,	,	PUNCT
ftr-338	470	49	and	and	CCONJ
ftr-338	470	50	yet	yet	ADV
ftr-338	470	51	none	none	NOUN
ftr-338	470	52	of	of	ADP
ftr-338	470	53	the	the	DET
ftr-338	470	54	exceptions	exception	NOUN
ftr-338	470	55	seems	seem	VERB
ftr-338	470	56	to	to	PART
ftr-338	470	57	provide	provide	VERB
ftr-338	470	58	explicit	explicit	ADJ
ftr-338	470	59	relief	relief	NOUN
ftr-338	470	60	for	for	ADP
ftr-338	470	61	individuals	individual	NOUN
ftr-338	470	62	who	who	PRON
ftr-338	470	63	are	be	AUX
ftr-338	470	64	in	in	ADP
ftr-338	470	65	the	the	DET
ftr-338	470	66	united	united	PROPN
ftr-338	470	67	states	states	PROPN
ftr-338	470	68	merely	merely	ADV
ftr-338	470	69	to	to	PART
ftr-338	470	70	avoid	avoid	VERB
ftr-338	470	71	dangers	danger	NOUN
ftr-338	470	72	in	in	ADP
ftr-338	470	73	their	their	PRON
ftr-338	470	74	home	home	NOUN
ftr-338	470	75	country	country	NOUN
ftr-338	470	76	.	.	PUNCT
ftr-338	471	1	the	the	DET
ftr-338	471	2	exceptions	exception	NOUN
ftr-338	471	3	can	can	AUX
ftr-338	471	4	be	be	AUX
ftr-338	471	5	categorized	categorize	VERB
ftr-338	471	6	based	base	VERB
ftr-338	471	7	on	on	ADP
ftr-338	471	8	whether	whether	SCONJ
ftr-338	471	9	they	they	PRON
ftr-338	471	10	require	require	VERB
ftr-338	471	11	183	183	NUM
ftr-338	471	12	days	day	NOUN
ftr-338	471	13	or	or	CCONJ
ftr-338	471	14	fewer	few	ADJ
ftr-338	471	15	of	of	ADP
ftr-338	471	16	presence	presence	NOUN
ftr-338	471	17	in	in	ADP
ftr-338	471	18	the	the	DET
ftr-338	471	19	united	united	PROPN
ftr-338	471	20	states	states	PROPN
ftr-338	471	21	in	in	ADP
ftr-338	471	22	the	the	DET
ftr-338	471	23	year	year	NOUN
ftr-338	471	24	in	in	ADP
ftr-338	471	25	question	question	NOUN
ftr-338	471	26	and	and	CCONJ
ftr-338	471	27	are	be	AUX
ftr-338	471	28	summarized	summarize	VERB
ftr-338	471	29	below	below	ADV
ftr-338	471	30	.	.	PUNCT
ftr-338	472	1	a.	a.	NOUN
ftr-338	472	2	more	more	ADJ
ftr-338	472	3	than	than	ADP
ftr-338	472	4	183	183	NUM
ftr-338	472	5	days	day	NOUN
ftr-338	472	6	if	if	SCONJ
ftr-338	472	7	an	an	DET
ftr-338	472	8	individual	individual	NOUN
ftr-338	472	9	is	be	AUX
ftr-338	472	10	actually	actually	ADV
ftr-338	472	11	present	present	ADJ
ftr-338	472	12	in	in	ADP
ftr-338	472	13	the	the	DET
ftr-338	472	14	united	united	PROPN
ftr-338	472	15	states	states	PROPN
ftr-338	472	16	for	for	ADP
ftr-338	472	17	more	more	ADJ
ftr-338	472	18	than	than	ADP
ftr-338	472	19	183	183	NUM
ftr-338	472	20	days131	days131	PROPN
ftr-338	472	21	in	in	ADP
ftr-338	472	22	the	the	DET
ftr-338	472	23	year	year	NOUN
ftr-338	472	24	in	in	ADP
ftr-338	472	25	question	question	NOUN
ftr-338	472	26	,	,	PUNCT
ftr-338	472	27	the	the	DET
ftr-338	472	28	only	only	ADJ
ftr-338	472	29	way	way	NOUN
ftr-338	472	30	to	to	PART
ftr-338	472	31	avoid	avoid	VERB
ftr-338	472	32	a	a	DET
ftr-338	472	33	u.s	u.s	PROPN
ftr-338	472	34	.	.	PROPN
ftr-338	472	35	residency	residency	NOUN
ftr-338	472	36	determination	determination	NOUN
ftr-338	472	37	under	under	ADP
ftr-338	472	38	the	the	DET
ftr-338	472	39	substantial	substantial	ADJ
ftr-338	472	40	presence	presence	NOUN
ftr-338	472	41	test	test	NOUN
ftr-338	472	42	is	be	AUX
ftr-338	472	43	to	to	PART
ftr-338	472	44	fall	fall	VERB
ftr-338	472	45	under	under	ADP
ftr-338	472	46	one	one	NUM
ftr-338	472	47	of	of	ADP
ftr-338	472	48	the	the	DET
ftr-338	472	49	following	following	ADJ
ftr-338	472	50	exceptions	exception	NOUN
ftr-338	472	51	:	:	PUNCT
ftr-338	472	52	125	125	NUM
ftr-338	472	53	.	.	PUNCT
ftr-338	473	1	see	see	VERB
ftr-338	473	2	supra	supra	PROPN
ftr-338	473	3	part	part	NOUN
ftr-338	473	4	ii.b.3	ii.b.3	NOUN
ftr-338	473	5	.	.	PUNCT
ftr-338	474	1	126	126	NUM
ftr-338	474	2	.	.	PUNCT
ftr-338	474	3	i.r.c	i.r.c	NOUN
ftr-338	474	4	.	.	PUNCT
ftr-338	475	1	§	§	PROPN
ftr-338	475	2	7701(b)(3)(b)(i	7701(b)(3)(b)(i	PROPN
ftr-338	475	3	)	)	PUNCT
ftr-338	475	4	.	.	PUNCT
ftr-338	476	1	127	127	NUM
ftr-338	476	2	.	.	PUNCT
ftr-338	476	3	i.r.c	i.r.c	NOUN
ftr-338	476	4	.	.	PUNCT
ftr-338	477	1	§	§	PROPN
ftr-338	477	2	7701(b)(3)(a	7701(b)(3)(a	NUM
ftr-338	477	3	)	)	PUNCT
ftr-338	477	4	.	.	PUNCT
ftr-338	478	1	128	128	NUM
ftr-338	478	2	.	.	PUNCT
ftr-338	479	1	i	i	PRON
ftr-338	479	2	d.	d.	PROPN
ftr-338	479	3	129	129	NUM
ftr-338	479	4	.	.	PUNCT
ftr-338	480	1	i.r.c	i.r.c	PROPN
ftr-338	480	2	.	.	PUNCT
ftr-338	481	1	§	§	PROPN
ftr-338	481	2	§	§	PROPN
ftr-338	481	3	7701(b)(3)(b	7701(b)(3)(b	NUM
ftr-338	481	4	)	)	PUNCT
ftr-338	481	5	,	,	PUNCT
ftr-338	481	6	(	(	PUNCT
ftr-338	481	7	5	5	NUM
ftr-338	481	8	)	)	PUNCT
ftr-338	481	9	,	,	PUNCT
ftr-338	481	10	(	(	PUNCT
ftr-338	481	11	7	7	NUM
ftr-338	481	12	)	)	PUNCT
ftr-338	481	13	.	.	PUNCT
ftr-338	482	1	130	130	NUM
ftr-338	482	2	.	.	PUNCT
ftr-338	483	1	i	i	PRON
ftr-338	483	2	d.	d.	PROPN
ftr-338	483	3	131	131	NUM
ftr-338	483	4	.	.	PUNCT
ftr-338	484	1	i.r.c	i.r.c	NOUN
ftr-338	484	2	.	.	PUNCT
ftr-338	485	1	§	§	PROPN
ftr-338	485	2	7701(b)(3)(a)(ii	7701(b)(3)(a)(ii	NUM
ftr-338	485	3	)	)	PUNCT
ftr-338	485	4	.	.	PUNCT
ftr-338	486	1	2012	2012	NUM
ftr-338	486	2	]	]	PUNCT
ftr-338	486	3	one	one	NUM
ftr-338	486	4	danger	danger	NOUN
ftr-338	486	5	for	for	ADP
ftr-338	486	6	another	another	DET
ftr-338	486	7	847	847	NUM
ftr-338	486	8	i.	i.	NOUN
ftr-338	486	9	commuter	commuter	NOUN
ftr-338	486	10	–	–	PUNCT
ftr-338	486	11	days	day	NOUN
ftr-338	486	12	spent	spend	VERB
ftr-338	486	13	commuting	commute	VERB
ftr-338	486	14	from	from	ADP
ftr-338	486	15	mexico	mexico	PROPN
ftr-338	486	16	or	or	CCONJ
ftr-338	486	17	canada	canada	PROPN
ftr-338	486	18	to	to	ADP
ftr-338	486	19	a	a	DET
ftr-338	486	20	job	job	NOUN
ftr-338	486	21	in	in	ADP
ftr-338	486	22	the	the	DET
ftr-338	486	23	united	united	PROPN
ftr-338	486	24	states	states	PROPN
ftr-338	486	25	do	do	AUX
ftr-338	486	26	not	not	PART
ftr-338	486	27	count;132	count;132	VERB
ftr-338	486	28	ii	ii	PROPN
ftr-338	486	29	.	.	PUNCT
ftr-338	487	1	transit	transit	NOUN
ftr-338	487	2	–	–	PUNCT
ftr-338	487	3	a	a	DET
ftr-338	487	4	day	day	NOUN
ftr-338	487	5	spent	spend	VERB
ftr-338	487	6	in	in	ADP
ftr-338	487	7	the	the	DET
ftr-338	487	8	united	united	PROPN
ftr-338	487	9	states	states	PROPN
ftr-338	487	10	in	in	ADP
ftr-338	487	11	transit	transit	NOUN
ftr-338	487	12	between	between	ADP
ftr-338	487	13	two	two	NUM
ftr-338	487	14	foreign	foreign	ADJ
ftr-338	487	15	locations	location	NOUN
ftr-338	487	16	does	do	AUX
ftr-338	487	17	not	not	PART
ftr-338	487	18	count;133	count;133	PROPN
ftr-338	487	19	iii	iii	PROPN
ftr-338	487	20	.	.	PUNCT
ftr-338	488	1	foreign	foreign	ADJ
ftr-338	488	2	vessel	vessel	NOUN
ftr-338	488	3	–	–	PUNCT
ftr-338	488	4	days	day	NOUN
ftr-338	488	5	spent	spend	VERB
ftr-338	488	6	in	in	ADP
ftr-338	488	7	the	the	DET
ftr-338	488	8	united	united	PROPN
ftr-338	488	9	states	states	PROPN
ftr-338	488	10	as	as	ADP
ftr-338	488	11	a	a	DET
ftr-338	488	12	member	member	NOUN
ftr-338	488	13	of	of	ADP
ftr-338	488	14	a	a	DET
ftr-338	488	15	crew	crew	NOUN
ftr-338	488	16	of	of	ADP
ftr-338	488	17	a	a	DET
ftr-338	488	18	foreign	foreign	ADJ
ftr-338	488	19	vessel	vessel	NOUN
ftr-338	488	20	do	do	AUX
ftr-338	488	21	not	not	PART
ftr-338	488	22	count;134	count;134	VERB
ftr-338	488	23	iv	iv	NOUN
ftr-338	488	24	.	.	PUNCT
ftr-338	489	1	government	government	NOUN
ftr-338	489	2	–	–	PUNCT
ftr-338	489	3	days	day	NOUN
ftr-338	489	4	spent	spend	VERB
ftr-338	489	5	in	in	ADP
ftr-338	489	6	the	the	DET
ftr-338	489	7	united	united	PROPN
ftr-338	489	8	states	states	PROPN
ftr-338	489	9	as	as	ADP
ftr-338	489	10	a	a	DET
ftr-338	489	11	foreign	foreign	ADJ
ftr-338	489	12	government	government	NOUN
ftr-338	489	13	official	official	NOUN
ftr-338	489	14	do	do	AUX
ftr-338	489	15	not	not	PART
ftr-338	489	16	count;135	count;135	PROPN
ftr-338	489	17	v.	v.	ADP
ftr-338	489	18	student	student	NOUN
ftr-338	489	19	–	–	PUNCT
ftr-338	489	20	in	in	ADP
ftr-338	489	21	certain	certain	ADJ
ftr-338	489	22	limited	limited	ADJ
ftr-338	489	23	circumstances	circumstance	NOUN
ftr-338	489	24	,	,	PUNCT
ftr-338	489	25	days	day	NOUN
ftr-338	489	26	spent	spend	VERB
ftr-338	489	27	in	in	ADP
ftr-338	489	28	the	the	DET
ftr-338	489	29	united	united	PROPN
ftr-338	489	30	states	states	PROPN
ftr-338	489	31	under	under	ADP
ftr-338	489	32	a	a	DET
ftr-338	489	33	student	student	NOUN
ftr-338	489	34	visa	visa	NOUN
ftr-338	489	35	do	do	AUX
ftr-338	489	36	not	not	PART
ftr-338	489	37	count;136	count;136	VERB
ftr-338	489	38	vi	vi	ADJ
ftr-338	489	39	.	.	NOUN
ftr-338	489	40	teacher	teacher	NOUN
ftr-338	489	41	–	–	PUNCT
ftr-338	489	42	likewise	likewise	ADV
ftr-338	489	43	,	,	PUNCT
ftr-338	489	44	in	in	ADP
ftr-338	489	45	limited	limited	ADJ
ftr-338	489	46	circumstances	circumstance	NOUN
ftr-338	489	47	,	,	PUNCT
ftr-338	489	48	days	day	NOUN
ftr-338	489	49	spent	spend	VERB
ftr-338	489	50	in	in	ADP
ftr-338	489	51	the	the	DET
ftr-338	489	52	united	united	PROPN
ftr-338	489	53	states	states	PROPN
ftr-338	489	54	as	as	ADP
ftr-338	489	55	a	a	DET
ftr-338	489	56	teacher	teacher	NOUN
ftr-338	489	57	or	or	CCONJ
ftr-338	489	58	trainee	trainee	NOUN
ftr-338	489	59	do	do	AUX
ftr-338	489	60	not	not	PART
ftr-338	489	61	count;137	count;137	VERB
ftr-338	489	62	vii	vii	PROPN
ftr-338	489	63	.	.	PROPN
ftr-338	490	1	professional	professional	PROPN
ftr-338	490	2	athlete	athlete	NOUN
ftr-338	490	3	–	–	PUNCT
ftr-338	490	4	days	day	NOUN
ftr-338	490	5	spent	spend	VERB
ftr-338	490	6	as	as	ADP
ftr-338	490	7	a	a	DET
ftr-338	490	8	professional	professional	ADJ
ftr-338	490	9	athlete	athlete	NOUN
ftr-338	490	10	participating	participate	VERB
ftr-338	490	11	in	in	ADP
ftr-338	490	12	a	a	DET
ftr-338	490	13	charity	charity	NOUN
ftr-338	490	14	event	event	NOUN
ftr-338	490	15	in	in	ADP
ftr-338	490	16	the	the	DET
ftr-338	490	17	united	united	PROPN
ftr-338	490	18	states	states	PROPN
ftr-338	490	19	do	do	VERB
ftr-338	490	20	not	not	PART
ftr-338	490	21	count;138	count;138	PROPN
ftr-338	490	22	and	and	CCONJ
ftr-338	490	23	viii	viii	PROPN
ftr-338	490	24	.	.	PUNCT
ftr-338	491	1	medical	medical	ADJ
ftr-338	491	2	condition	condition	NOUN
ftr-338	491	3	–	–	PUNCT
ftr-338	491	4	days	day	NOUN
ftr-338	491	5	spent	spend	VERB
ftr-338	491	6	in	in	ADP
ftr-338	491	7	the	the	DET
ftr-338	491	8	united	united	PROPN
ftr-338	491	9	states	states	PROPN
ftr-338	491	10	due	due	ADP
ftr-338	491	11	to	to	ADP
ftr-338	491	12	a	a	DET
ftr-338	491	13	medical	medical	ADJ
ftr-338	491	14	condition	condition	NOUN
ftr-338	491	15	that	that	PRON
ftr-338	491	16	prevents	prevent	VERB
ftr-338	491	17	the	the	DET
ftr-338	491	18	individual	individual	NOUN
ftr-338	491	19	from	from	ADP
ftr-338	491	20	leaving	leave	VERB
ftr-338	491	21	the	the	DET
ftr-338	491	22	united	united	PROPN
ftr-338	491	23	states	state	NOUN
ftr-338	491	24	do	do	AUX
ftr-338	491	25	not	not	PART
ftr-338	491	26	count.139	count.139	VERB
ftr-338	491	27	b.	b.	PROPN
ftr-338	491	28	less	less	ADJ
ftr-338	491	29	than	than	ADP
ftr-338	491	30	183	183	NUM
ftr-338	491	31	days	day	NOUN
ftr-338	491	32	if	if	SCONJ
ftr-338	491	33	the	the	DET
ftr-338	491	34	individual	individual	NOUN
ftr-338	491	35	is	be	AUX
ftr-338	491	36	in	in	ADP
ftr-338	491	37	the	the	DET
ftr-338	491	38	united	united	PROPN
ftr-338	491	39	states	states	PROPN
ftr-338	491	40	less	less	ADJ
ftr-338	491	41	than	than	ADP
ftr-338	491	42	183	183	NUM
ftr-338	491	43	days	day	NOUN
ftr-338	491	44	(	(	PUNCT
ftr-338	491	45	once	once	ADV
ftr-338	491	46	the	the	DET
ftr-338	491	47	above	above	ADV
ftr-338	491	48	-	-	PUNCT
ftr-338	491	49	mentioned	mention	VERB
ftr-338	491	50	exceptions	exception	NOUN
ftr-338	491	51	are	be	AUX
ftr-338	491	52	taken	take	VERB
ftr-338	491	53	into	into	ADP
ftr-338	491	54	account),140	account),140	PROPN
ftr-338	491	55	then	then	ADV
ftr-338	491	56	the	the	DET
ftr-338	491	57	individual	individual	NOUN
ftr-338	491	58	can	can	AUX
ftr-338	491	59	also	also	ADV
ftr-338	491	60	avoid	avoid	VERB
ftr-338	491	61	u.s	u.s	PROPN
ftr-338	491	62	.	.	PROPN
ftr-338	491	63	residency	residency	NOUN
ftr-338	491	64	under	under	ADP
ftr-338	491	65	the	the	DET
ftr-338	491	66	“	"	PUNCT
ftr-338	491	67	closer	close	ADJ
ftr-338	491	68	connection	connection	NOUN
ftr-338	491	69	”	"	PUNCT
ftr-338	491	70	test	test	NOUN
ftr-338	491	71	described	describe	VERB
ftr-338	491	72	above.141	above.141	NOUN
ftr-338	491	73	under	under	ADP
ftr-338	491	74	this	this	DET
ftr-338	491	75	exception	exception	NOUN
ftr-338	491	76	,	,	PUNCT
ftr-338	491	77	the	the	DET
ftr-338	491	78	individual	individual	NOUN
ftr-338	491	79	must	must	AUX
ftr-338	491	80	effectively	effectively	ADV
ftr-338	491	81	have	have	VERB
ftr-338	491	82	business	business	NOUN
ftr-338	491	83	interests	interest	NOUN
ftr-338	491	84	(	(	PUNCT
ftr-338	491	85	or	or	CCONJ
ftr-338	491	86	at	at	ADP
ftr-338	491	87	least	least	ADJ
ftr-338	491	88	a	a	DET
ftr-338	491	89	regular	regular	ADJ
ftr-338	491	90	place	place	NOUN
ftr-338	491	91	of	of	ADP
ftr-338	491	92	abode	abode	NOUN
ftr-338	491	93	)	)	PUNCT
ftr-338	491	94	outside	outside	ADP
ftr-338	491	95	the	the	DET
ftr-338	491	96	united	united	PROPN
ftr-338	491	97	states	states	PROPN
ftr-338	491	98	,	,	PUNCT
ftr-338	491	99	and	and	CCONJ
ftr-338	491	100	must	must	AUX
ftr-338	491	101	prove	prove	VERB
ftr-338	491	102	a	a	DET
ftr-338	491	103	closer	close	ADJ
ftr-338	491	104	connection	connection	NOUN
ftr-338	491	105	to	to	ADP
ftr-338	491	106	this	this	DET
ftr-338	491	107	particular	particular	ADJ
ftr-338	491	108	place	place	NOUN
ftr-338	491	109	,	,	PUNCT
ftr-338	491	110	under	under	ADP
ftr-338	491	111	a	a	DET
ftr-338	491	112	subjective	subjective	ADJ
ftr-338	491	113	analysis.142	analysis.142	PROPN
ftr-338	491	114	132	132	NUM
ftr-338	491	115	.	.	PUNCT
ftr-338	491	116	i.r.c	i.r.c	NOUN
ftr-338	491	117	.	.	PUNCT
ftr-338	492	1	§	§	PROPN
ftr-338	492	2	7701(b)(7)(b	7701(b)(7)(b	NUM
ftr-338	492	3	)	)	PUNCT
ftr-338	492	4	.	.	PUNCT
ftr-338	493	1	133	133	NUM
ftr-338	493	2	.	.	PUNCT
ftr-338	493	3	i.r.c	i.r.c	NOUN
ftr-338	493	4	.	.	PUNCT
ftr-338	494	1	§	§	PROPN
ftr-338	494	2	7701(b)(7)(c	7701(b)(7)(c	NUM
ftr-338	494	3	)	)	PUNCT
ftr-338	494	4	.	.	PUNCT
ftr-338	495	1	134	134	NUM
ftr-338	495	2	.	.	PUNCT
ftr-338	495	3	i.r.c	i.r.c	NOUN
ftr-338	495	4	.	.	PUNCT
ftr-338	496	1	§	§	PROPN
ftr-338	496	2	7701(b)(7)(d	7701(b)(7)(d	PROPN
ftr-338	496	3	)	)	PUNCT
ftr-338	496	4	.	.	PUNCT
ftr-338	497	1	135	135	NUM
ftr-338	497	2	.	.	PUNCT
ftr-338	497	3	i.r.c	i.r.c	NOUN
ftr-338	497	4	.	.	PUNCT
ftr-338	498	1	§	§	PROPN
ftr-338	498	2	7701(b)(5)(b	7701(b)(5)(b	PROPN
ftr-338	498	3	)	)	PUNCT
ftr-338	498	4	.	.	PUNCT
ftr-338	499	1	136	136	NUM
ftr-338	499	2	.	.	PUNCT
ftr-338	499	3	i.r.c	i.r.c	NOUN
ftr-338	499	4	.	.	PUNCT
ftr-338	500	1	§	§	PROPN
ftr-338	500	2	7701(b)(5)(d	7701(b)(5)(d	NUM
ftr-338	500	3	)	)	PUNCT
ftr-338	500	4	.	.	PUNCT
ftr-338	501	1	137	137	NUM
ftr-338	501	2	.	.	PUNCT
ftr-338	501	3	i.r.c	i.r.c	NOUN
ftr-338	501	4	.	.	PUNCT
ftr-338	502	1	§	§	PROPN
ftr-338	502	2	7701(b)(5)(c	7701(b)(5)(c	NUM
ftr-338	502	3	)	)	PUNCT
ftr-338	502	4	.	.	PUNCT
ftr-338	503	1	138	138	NUM
ftr-338	503	2	.	.	PUNCT
ftr-338	503	3	i.r.c	i.r.c	NOUN
ftr-338	503	4	.	.	PUNCT
ftr-338	504	1	§	§	PROPN
ftr-338	504	2	7701(b)(5)(a)(iv	7701(b)(5)(a)(iv	NUM
ftr-338	504	3	)	)	PUNCT
ftr-338	504	4	.	.	PUNCT
ftr-338	505	1	139	139	NUM
ftr-338	505	2	.	.	PUNCT
ftr-338	505	3	i.r.c	i.r.c	NOUN
ftr-338	505	4	.	.	PUNCT
ftr-338	506	1	§	§	PROPN
ftr-338	506	2	7701(b)(3)(d)(ii	7701(b)(3)(d)(ii	PROPN
ftr-338	506	3	)	)	PUNCT
ftr-338	506	4	.	.	PUNCT
ftr-338	507	1	140	140	NUM
ftr-338	507	2	.	.	PUNCT
ftr-338	507	3	see	see	VERB
ftr-338	507	4	i.r.c	i.r.c	NOUN
ftr-338	507	5	.	.	PUNCT
ftr-338	508	1	§	§	PROPN
ftr-338	508	2	7701(b)(3)(b)(i	7701(b)(3)(b)(i	PROPN
ftr-338	508	3	)	)	PUNCT
ftr-338	508	4	.	.	PUNCT
ftr-338	509	1	the	the	DET
ftr-338	509	2	closer	close	ADJ
ftr-338	509	3	connection	connection	NOUN
ftr-338	509	4	exception	exception	NOUN
ftr-338	509	5	only	only	ADV
ftr-338	509	6	applies	apply	VERB
ftr-338	509	7	if	if	SCONJ
ftr-338	509	8	an	an	DET
ftr-338	509	9	individual	individual	NOUN
ftr-338	509	10	is	be	AUX
ftr-338	509	11	“	"	PUNCT
ftr-338	509	12	present	present	ADJ
ftr-338	509	13	”	"	PUNCT
ftr-338	509	14	in	in	ADP
ftr-338	509	15	the	the	DET
ftr-338	509	16	united	united	PROPN
ftr-338	509	17	states	states	PROPN
ftr-338	509	18	fewer	few	ADJ
ftr-338	509	19	than	than	ADP
ftr-338	509	20	183	183	NUM
ftr-338	509	21	days	day	NOUN
ftr-338	509	22	during	during	ADP
ftr-338	509	23	the	the	DET
ftr-338	509	24	current	current	ADJ
ftr-338	509	25	year	year	NOUN
ftr-338	509	26	.	.	PUNCT
ftr-338	510	1	by	by	ADP
ftr-338	510	2	using	use	VERB
ftr-338	510	3	the	the	DET
ftr-338	510	4	term	term	NOUN
ftr-338	510	5	“	"	PUNCT
ftr-338	510	6	present	present	ADJ
ftr-338	510	7	,	,	PUNCT
ftr-338	510	8	”	"	PUNCT
ftr-338	510	9	presumably	presumably	ADV
ftr-338	510	10	all	all	DET
ftr-338	510	11	the	the	DET
ftr-338	510	12	exceptions	exception	NOUN
ftr-338	510	13	to	to	ADP
ftr-338	510	14	days	day	NOUN
ftr-338	510	15	of	of	ADP
ftr-338	510	16	presence	presence	NOUN
ftr-338	510	17	(	(	PUNCT
ftr-338	510	18	as	as	ADV
ftr-338	510	19	well	well	ADV
ftr-338	510	20	as	as	ADP
ftr-338	510	21	the	the	DET
ftr-338	510	22	exempt	exempt	ADJ
ftr-338	510	23	individual	individual	ADJ
ftr-338	510	24	rules	rule	NOUN
ftr-338	510	25	)	)	PUNCT
ftr-338	510	26	apply	apply	VERB
ftr-338	510	27	in	in	ADP
ftr-338	510	28	determining	determine	VERB
ftr-338	510	29	whether	whether	SCONJ
ftr-338	510	30	an	an	DET
ftr-338	510	31	individual	individual	NOUN
ftr-338	510	32	is	be	AUX
ftr-338	510	33	present	present	ADJ
ftr-338	510	34	in	in	ADP
ftr-338	510	35	the	the	DET
ftr-338	510	36	united	united	PROPN
ftr-338	510	37	states	states	PROPN
ftr-338	510	38	for	for	ADP
ftr-338	510	39	fewer	few	ADJ
ftr-338	510	40	than	than	ADP
ftr-338	510	41	183	183	NUM
ftr-338	510	42	days	day	NOUN
ftr-338	510	43	in	in	ADP
ftr-338	510	44	the	the	DET
ftr-338	510	45	current	current	ADJ
ftr-338	510	46	year	year	NOUN
ftr-338	510	47	in	in	ADP
ftr-338	510	48	question	question	NOUN
ftr-338	510	49	.	.	PUNCT
ftr-338	511	1	141	141	NUM
ftr-338	511	2	.	.	PUNCT
ftr-338	512	1	supra	supra	PROPN
ftr-338	512	2	part	part	PROPN
ftr-338	512	3	i.d	i.d	PROPN
ftr-338	512	4	.	.	PROPN
ftr-338	512	5	142	142	NUM
ftr-338	512	6	.	.	PUNCT
ftr-338	513	1	reg	reg	NOUN
ftr-338	513	2	.	.	PUNCT
ftr-338	514	1	§	§	PROPN
ftr-338	514	2	301.7701(b)-2(d)(1	301.7701(b)-2(d)(1	NUM
ftr-338	514	3	)	)	PUNCT
ftr-338	514	4	.	.	PUNCT
ftr-338	515	1	848	848	NUM
ftr-338	515	2	florida	florida	PROPN
ftr-338	515	3	tax	tax	NOUN
ftr-338	515	4	review	review	NOUN
ftr-338	515	5	[	[	X
ftr-338	515	6	vol.12:10	vol.12:10	ADP
ftr-338	515	7	2	2	NUM
ftr-338	515	8	.	.	PUNCT
ftr-338	515	9	is	be	AUX
ftr-338	515	10	danger	danger	NOUN
ftr-338	515	11	at	at	ADP
ftr-338	515	12	home	home	NOUN
ftr-338	515	13	relevant	relevant	ADJ
ftr-338	515	14	?	?	PUNCT
ftr-338	516	1	what	what	PRON
ftr-338	516	2	is	be	AUX
ftr-338	516	3	not	not	PART
ftr-338	516	4	clear	clear	ADJ
ftr-338	516	5	under	under	ADP
ftr-338	516	6	this	this	DET
ftr-338	516	7	test	test	NOUN
ftr-338	516	8	is	be	AUX
ftr-338	516	9	whether	whether	SCONJ
ftr-338	516	10	the	the	DET
ftr-338	516	11	authorities	authority	NOUN
ftr-338	516	12	or	or	CCONJ
ftr-338	516	13	courts	court	NOUN
ftr-338	516	14	may	may	AUX
ftr-338	516	15	consider	consider	VERB
ftr-338	516	16	the	the	DET
ftr-338	516	17	situation	situation	NOUN
ftr-338	516	18	in	in	ADP
ftr-338	516	19	the	the	DET
ftr-338	516	20	individual	individual	NOUN
ftr-338	516	21	’s	’s	PART
ftr-338	516	22	home	home	NOUN
ftr-338	516	23	country	country	NOUN
ftr-338	516	24	when	when	SCONJ
ftr-338	516	25	determining	determine	VERB
ftr-338	516	26	whether	whether	SCONJ
ftr-338	516	27	an	an	DET
ftr-338	516	28	individual	individual	ADJ
ftr-338	516	29	satisfies	satisfy	VERB
ftr-338	516	30	the	the	DET
ftr-338	516	31	substantial	substantial	ADJ
ftr-338	516	32	presence	presence	NOUN
ftr-338	516	33	test	test	NOUN
ftr-338	516	34	and	and	CCONJ
ftr-338	516	35	hence	hence	ADV
ftr-338	516	36	is	be	AUX
ftr-338	516	37	a	a	DET
ftr-338	516	38	u.s	u.s	PROPN
ftr-338	516	39	.	.	PROPN
ftr-338	516	40	tax	tax	NOUN
ftr-338	516	41	resident	resident	NOUN
ftr-338	516	42	.	.	PUNCT
ftr-338	517	1	under	under	ADP
ftr-338	517	2	the	the	DET
ftr-338	517	3	authorities	authority	NOUN
ftr-338	517	4	from	from	ADP
ftr-338	517	5	the	the	DET
ftr-338	517	6	period	period	NOUN
ftr-338	517	7	prior	prior	ADV
ftr-338	517	8	to	to	ADP
ftr-338	517	9	1984	1984	NUM
ftr-338	517	10	,	,	PUNCT
ftr-338	517	11	it	it	PRON
ftr-338	517	12	was	be	AUX
ftr-338	517	13	clear	clear	ADJ
ftr-338	517	14	that	that	SCONJ
ftr-338	517	15	courts	court	NOUN
ftr-338	517	16	did	do	AUX
ftr-338	517	17	consider	consider	VERB
ftr-338	517	18	dangers	danger	NOUN
ftr-338	517	19	at	at	ADP
ftr-338	517	20	home	home	NOUN
ftr-338	517	21	in	in	ADP
ftr-338	517	22	making	make	VERB
ftr-338	517	23	the	the	DET
ftr-338	517	24	u.s	u.s	PROPN
ftr-338	517	25	.	.	PROPN
ftr-338	517	26	tax	tax	NOUN
ftr-338	517	27	residency	residency	NOUN
ftr-338	517	28	determination.143	determination.143	NOUN
ftr-338	517	29	however	however	ADV
ftr-338	517	30	,	,	PUNCT
ftr-338	517	31	under	under	ADP
ftr-338	517	32	the	the	DET
ftr-338	517	33	mechanical	mechanical	ADJ
ftr-338	517	34	test	test	NOUN
ftr-338	517	35	described	describe	VERB
ftr-338	517	36	above	above	ADP
ftr-338	517	37	and	and	CCONJ
ftr-338	517	38	its	its	PRON
ftr-338	517	39	very	very	ADV
ftr-338	517	40	specific	specific	ADJ
ftr-338	517	41	statutory	statutory	ADJ
ftr-338	517	42	exceptions,144	exceptions,144	PROPN
ftr-338	518	1	it	it	PRON
ftr-338	518	2	appears	appear	VERB
ftr-338	518	3	that	that	SCONJ
ftr-338	518	4	the	the	DET
ftr-338	518	5	authorities	authority	NOUN
ftr-338	518	6	may	may	AUX
ftr-338	518	7	not	not	PART
ftr-338	518	8	consider	consider	VERB
ftr-338	518	9	dangers	danger	NOUN
ftr-338	518	10	in	in	ADP
ftr-338	518	11	the	the	DET
ftr-338	518	12	person	person	NOUN
ftr-338	518	13	’s	’s	PART
ftr-338	518	14	home	home	NOUN
ftr-338	518	15	country	country	NOUN
ftr-338	518	16	in	in	ADP
ftr-338	518	17	the	the	DET
ftr-338	518	18	analysis	analysis	NOUN
ftr-338	518	19	of	of	ADP
ftr-338	518	20	whether	whether	SCONJ
ftr-338	518	21	an	an	DET
ftr-338	518	22	individual	individual	NOUN
ftr-338	518	23	is	be	AUX
ftr-338	518	24	an	an	DET
ftr-338	518	25	“	"	PUNCT
ftr-338	518	26	exempt	exempt	ADJ
ftr-338	518	27	individual	individual	NOUN
ftr-338	518	28	,	,	PUNCT
ftr-338	518	29	”	"	PUNCT
ftr-338	518	30	or	or	CCONJ
ftr-338	518	31	whether	whether	SCONJ
ftr-338	518	32	certain	certain	ADJ
ftr-338	518	33	days	day	NOUN
ftr-338	518	34	of	of	ADP
ftr-338	518	35	presence	presence	NOUN
ftr-338	518	36	do	do	AUX
ftr-338	518	37	not	not	PART
ftr-338	518	38	count	count	VERB
ftr-338	518	39	for	for	ADP
ftr-338	518	40	purposes	purpose	NOUN
ftr-338	518	41	of	of	ADP
ftr-338	518	42	the	the	DET
ftr-338	518	43	test	test	NOUN
ftr-338	518	44	.	.	PUNCT
ftr-338	519	1	as	as	ADP
ftr-338	519	2	to	to	ADP
ftr-338	519	3	the	the	DET
ftr-338	519	4	“	"	PUNCT
ftr-338	519	5	closer	close	ADJ
ftr-338	519	6	connection	connection	NOUN
ftr-338	519	7	”	"	PUNCT
ftr-338	519	8	exception	exception	NOUN
ftr-338	519	9	,	,	PUNCT
ftr-338	519	10	it	it	PRON
ftr-338	519	11	is	be	AUX
ftr-338	519	12	also	also	ADV
ftr-338	519	13	not	not	PART
ftr-338	519	14	clear	clear	ADJ
ftr-338	519	15	whether	whether	SCONJ
ftr-338	519	16	danger	danger	NOUN
ftr-338	519	17	at	at	ADP
ftr-338	519	18	home	home	NOUN
ftr-338	519	19	may	may	AUX
ftr-338	519	20	be	be	AUX
ftr-338	519	21	considered	consider	VERB
ftr-338	519	22	.	.	PUNCT
ftr-338	520	1	it	it	PRON
ftr-338	520	2	could	could	AUX
ftr-338	520	3	be	be	AUX
ftr-338	520	4	possible	possible	ADJ
ftr-338	520	5	to	to	PART
ftr-338	520	6	satisfy	satisfy	VERB
ftr-338	520	7	the	the	DET
ftr-338	520	8	“	"	PUNCT
ftr-338	520	9	closer	close	ADJ
ftr-338	520	10	connection	connection	NOUN
ftr-338	520	11	”	"	PUNCT
ftr-338	520	12	exception	exception	NOUN
ftr-338	520	13	in	in	ADP
ftr-338	520	14	the	the	DET
ftr-338	520	15	context	context	NOUN
ftr-338	520	16	of	of	ADP
ftr-338	520	17	an	an	DET
ftr-338	520	18	individual	individual	NOUN
ftr-338	520	19	who	who	PRON
ftr-338	520	20	is	be	AUX
ftr-338	520	21	in	in	ADP
ftr-338	520	22	the	the	DET
ftr-338	520	23	united	united	PROPN
ftr-338	520	24	states	states	PROPN
ftr-338	520	25	merely	merely	ADV
ftr-338	520	26	to	to	PART
ftr-338	520	27	avoid	avoid	VERB
ftr-338	520	28	danger	danger	NOUN
ftr-338	520	29	at	at	ADP
ftr-338	520	30	home	home	NOUN
ftr-338	520	31	,	,	PUNCT
ftr-338	520	32	but	but	CCONJ
ftr-338	520	33	the	the	DET
ftr-338	520	34	person	person	NOUN
ftr-338	520	35	would	would	AUX
ftr-338	520	36	have	have	VERB
ftr-338	520	37	to	to	PART
ftr-338	520	38	show	show	VERB
ftr-338	520	39	a	a	DET
ftr-338	520	40	“	"	PUNCT
ftr-338	520	41	tax	tax	NOUN
ftr-338	520	42	home	home	NOUN
ftr-338	520	43	”	"	PUNCT
ftr-338	520	44	(	(	PUNCT
ftr-338	520	45	i.e.	i.e.	X
ftr-338	520	46	,	,	PUNCT
ftr-338	520	47	a	a	DET
ftr-338	520	48	place	place	NOUN
ftr-338	520	49	of	of	ADP
ftr-338	520	50	business	business	NOUN
ftr-338	520	51	activity	activity	NOUN
ftr-338	520	52	,	,	PUNCT
ftr-338	520	53	or	or	CCONJ
ftr-338	520	54	regular	regular	ADJ
ftr-338	520	55	abode	abode	NOUN
ftr-338	520	56	)	)	PUNCT
ftr-338	520	57	,	,	PUNCT
ftr-338	520	58	in	in	ADP
ftr-338	520	59	a	a	DET
ftr-338	520	60	foreign	foreign	ADJ
ftr-338	520	61	country	country	NOUN
ftr-338	520	62	,	,	PUNCT
ftr-338	520	63	and	and	CCONJ
ftr-338	520	64	also	also	ADV
ftr-338	520	65	the	the	DET
ftr-338	520	66	person	person	NOUN
ftr-338	520	67	would	would	AUX
ftr-338	520	68	have	have	VERB
ftr-338	520	69	to	to	PART
ftr-338	520	70	show	show	VERB
ftr-338	520	71	a	a	DET
ftr-338	520	72	“	"	PUNCT
ftr-338	520	73	closer	close	ADJ
ftr-338	520	74	connection	connection	NOUN
ftr-338	520	75	”	"	PUNCT
ftr-338	520	76	to	to	ADP
ftr-338	520	77	such	such	ADJ
ftr-338	520	78	home	home	NOUN
ftr-338	520	79	.	.	PUNCT
ftr-338	521	1	however	however	ADV
ftr-338	521	2	,	,	PUNCT
ftr-338	521	3	in	in	ADP
ftr-338	521	4	such	such	DET
ftr-338	521	5	a	a	DET
ftr-338	521	6	situation	situation	NOUN
ftr-338	521	7	,	,	PUNCT
ftr-338	521	8	danger	danger	NOUN
ftr-338	521	9	at	at	ADP
ftr-338	521	10	home	home	NOUN
ftr-338	521	11	may	may	AUX
ftr-338	521	12	work	work	VERB
ftr-338	521	13	against	against	ADP
ftr-338	521	14	the	the	DET
ftr-338	521	15	foreign	foreign	ADJ
ftr-338	521	16	person	person	NOUN
ftr-338	521	17	,	,	PUNCT
ftr-338	521	18	in	in	SCONJ
ftr-338	521	19	that	that	SCONJ
ftr-338	521	20	a	a	DET
ftr-338	521	21	dangerous	dangerous	ADJ
ftr-338	521	22	situation	situation	NOUN
ftr-338	521	23	in	in	ADP
ftr-338	521	24	the	the	DET
ftr-338	521	25	home	home	NOUN
ftr-338	521	26	country	country	NOUN
ftr-338	521	27	may	may	AUX
ftr-338	521	28	make	make	VERB
ftr-338	521	29	it	it	PRON
ftr-338	521	30	difficult	difficult	ADJ
ftr-338	521	31	for	for	SCONJ
ftr-338	521	32	the	the	DET
ftr-338	521	33	person	person	NOUN
ftr-338	521	34	to	to	PART
ftr-338	521	35	prove	prove	VERB
ftr-338	521	36	that	that	SCONJ
ftr-338	521	37	she	she	PRON
ftr-338	521	38	has	have	VERB
ftr-338	521	39	a	a	DET
ftr-338	521	40	“	"	PUNCT
ftr-338	521	41	closer	close	ADJ
ftr-338	521	42	connection	connection	NOUN
ftr-338	521	43	”	"	PUNCT
ftr-338	521	44	to	to	ADP
ftr-338	521	45	such	such	ADJ
ftr-338	521	46	country.145	country.145	NOUN
ftr-338	521	47	also	also	ADV
ftr-338	521	48	,	,	PUNCT
ftr-338	521	49	as	as	SCONJ
ftr-338	521	50	noted	note	VERB
ftr-338	521	51	,	,	PUNCT
ftr-338	521	52	this	this	DET
ftr-338	521	53	exception	exception	NOUN
ftr-338	521	54	is	be	AUX
ftr-338	521	55	only	only	ADV
ftr-338	521	56	available	available	ADJ
ftr-338	521	57	to	to	ADP
ftr-338	521	58	the	the	DET
ftr-338	521	59	person	person	NOUN
ftr-338	521	60	if	if	SCONJ
ftr-338	521	61	she	she	PRON
ftr-338	521	62	is	be	AUX
ftr-338	521	63	“	"	PUNCT
ftr-338	521	64	present	present	ADJ
ftr-338	521	65	”	"	PUNCT
ftr-338	521	66	in	in	ADP
ftr-338	521	67	the	the	DET
ftr-338	521	68	united	united	PROPN
ftr-338	521	69	states	states	PROPN
ftr-338	521	70	for	for	ADP
ftr-338	521	71	fewer	few	ADJ
ftr-338	521	72	than	than	ADP
ftr-338	521	73	183	183	NUM
ftr-338	521	74	days	day	NOUN
ftr-338	521	75	in	in	ADP
ftr-338	521	76	the	the	DET
ftr-338	521	77	year	year	NOUN
ftr-338	521	78	in	in	ADP
ftr-338	521	79	question.146	question.146	DET
ftr-338	521	80	3	3	NUM
ftr-338	521	81	.	.	PUNCT
ftr-338	521	82	conclusion	conclusion	NOUN
ftr-338	521	83	–	–	PUNCT
ftr-338	521	84	individual	individual	ADJ
ftr-338	521	85	fleeing	flee	VERB
ftr-338	521	86	danger	danger	NOUN
ftr-338	521	87	accordingly	accordingly	ADV
ftr-338	521	88	,	,	PUNCT
ftr-338	521	89	with	with	ADP
ftr-338	521	90	respect	respect	NOUN
ftr-338	521	91	to	to	ADP
ftr-338	521	92	a	a	DET
ftr-338	521	93	foreign	foreign	ADJ
ftr-338	521	94	national	national	NOUN
ftr-338	521	95	in	in	ADP
ftr-338	521	96	the	the	DET
ftr-338	521	97	united	united	PROPN
ftr-338	521	98	states	states	PROPN
ftr-338	521	99	merely	merely	ADV
ftr-338	521	100	to	to	PART
ftr-338	521	101	avoid	avoid	VERB
ftr-338	521	102	dangers	danger	NOUN
ftr-338	521	103	in	in	ADP
ftr-338	521	104	her	her	PRON
ftr-338	521	105	home	home	NOUN
ftr-338	521	106	country	country	NOUN
ftr-338	521	107	(	(	PUNCT
ftr-338	521	108	such	such	ADJ
ftr-338	521	109	as	as	ADP
ftr-338	521	110	the	the	DET
ftr-338	521	111	mexican	mexican	PROPN
ftr-338	521	112	national	national	PROPN
ftr-338	521	113	described	describe	VERB
ftr-338	521	114	in	in	ADP
ftr-338	521	115	the	the	DET
ftr-338	521	116	introduction	introduction	NOUN
ftr-338	521	117	)	)	PUNCT
ftr-338	521	118	,	,	PUNCT
ftr-338	521	119	it	it	PRON
ftr-338	521	120	is	be	AUX
ftr-338	521	121	clear	clear	ADJ
ftr-338	521	122	that	that	SCONJ
ftr-338	521	123	the	the	DET
ftr-338	521	124	only	only	ADJ
ftr-338	521	125	likely	likely	ADJ
ftr-338	521	126	exception	exception	NOUN
ftr-338	521	127	that	that	SCONJ
ftr-338	521	128	143	143	X
ftr-338	521	129	.	.	PUNCT
ftr-338	522	1	nubar	nubar	PROPN
ftr-338	522	2	,	,	PUNCT
ftr-338	522	3	13	13	NUM
ftr-338	522	4	t.c	t.c	PROPN
ftr-338	522	5	.	.	PROPN
ftr-338	522	6	566	566	NUM
ftr-338	522	7	(	(	PUNCT
ftr-338	522	8	1948	1948	NUM
ftr-338	522	9	)	)	PUNCT
ftr-338	522	10	,	,	PUNCT
ftr-338	522	11	rev’d	rev’d	NOUN
ftr-338	522	12	,	,	PUNCT
ftr-338	522	13	185	185	NUM
ftr-338	522	14	f.2d	f.2d	SYM
ftr-338	522	15	584	584	NUM
ftr-338	522	16	(	(	PUNCT
ftr-338	522	17	4th	4th	ADJ
ftr-338	522	18	cir	cir	NOUN
ftr-338	522	19	.	.	PROPN
ftr-338	522	20	1950	1950	NUM
ftr-338	522	21	)	)	PUNCT
ftr-338	522	22	.	.	PUNCT
ftr-338	523	1	144	144	NUM
ftr-338	523	2	.	.	PUNCT
ftr-338	524	1	the	the	DET
ftr-338	524	2	only	only	ADJ
ftr-338	524	3	exception	exception	NOUN
ftr-338	524	4	that	that	PRON
ftr-338	524	5	may	may	AUX
ftr-338	524	6	apply	apply	VERB
ftr-338	524	7	is	be	AUX
ftr-338	524	8	the	the	DET
ftr-338	524	9	“	"	PUNCT
ftr-338	524	10	medical	medical	ADJ
ftr-338	524	11	condition	condition	NOUN
ftr-338	524	12	”	"	PUNCT
ftr-338	524	13	exception	exception	NOUN
ftr-338	524	14	,	,	PUNCT
ftr-338	524	15	but	but	CCONJ
ftr-338	524	16	this	this	PRON
ftr-338	524	17	would	would	AUX
ftr-338	524	18	be	be	AUX
ftr-338	524	19	unlikely	unlikely	ADJ
ftr-338	524	20	—	—	PUNCT
ftr-338	524	21	essentially	essentially	ADV
ftr-338	524	22	,	,	PUNCT
ftr-338	524	23	the	the	DET
ftr-338	524	24	individual	individual	NOUN
ftr-338	524	25	would	would	AUX
ftr-338	524	26	have	have	VERB
ftr-338	524	27	to	to	PART
ftr-338	524	28	argue	argue	VERB
ftr-338	524	29	that	that	SCONJ
ftr-338	524	30	she	she	PRON
ftr-338	524	31	was	be	AUX
ftr-338	524	32	in	in	ADP
ftr-338	524	33	the	the	DET
ftr-338	524	34	united	united	PROPN
ftr-338	524	35	states	states	PROPN
ftr-338	524	36	to	to	PART
ftr-338	524	37	prevent	prevent	VERB
ftr-338	524	38	a	a	DET
ftr-338	524	39	medical	medical	ADJ
ftr-338	524	40	condition	condition	NOUN
ftr-338	524	41	from	from	ADP
ftr-338	524	42	arising	arise	VERB
ftr-338	524	43	(	(	PUNCT
ftr-338	524	44	due	due	ADP
ftr-338	524	45	to	to	ADP
ftr-338	524	46	violence	violence	NOUN
ftr-338	524	47	)	)	PUNCT
ftr-338	524	48	should	should	AUX
ftr-338	524	49	she	she	PRON
ftr-338	524	50	return	return	VERB
ftr-338	524	51	home	home	ADV
ftr-338	524	52	.	.	PUNCT
ftr-338	525	1	145	145	NUM
ftr-338	525	2	.	.	PUNCT
ftr-338	526	1	the	the	DET
ftr-338	526	2	dangers	danger	NOUN
ftr-338	526	3	at	at	ADP
ftr-338	526	4	home	home	NOUN
ftr-338	526	5	may	may	AUX
ftr-338	526	6	make	make	VERB
ftr-338	526	7	it	it	PRON
ftr-338	526	8	difficult	difficult	ADJ
ftr-338	526	9	to	to	PART
ftr-338	526	10	show	show	VERB
ftr-338	526	11	that	that	SCONJ
ftr-338	526	12	such	such	ADJ
ftr-338	526	13	place	place	NOUN
ftr-338	526	14	is	be	AUX
ftr-338	526	15	the	the	DET
ftr-338	526	16	location	location	NOUN
ftr-338	526	17	of	of	ADP
ftr-338	526	18	her	her	PRON
ftr-338	526	19	“	"	PUNCT
ftr-338	526	20	cultural	cultural	ADJ
ftr-338	526	21	and	and	CCONJ
ftr-338	526	22	social	social	ADJ
ftr-338	526	23	”	"	PUNCT
ftr-338	526	24	activities	activity	NOUN
ftr-338	526	25	if	if	SCONJ
ftr-338	526	26	the	the	DET
ftr-338	526	27	situation	situation	NOUN
ftr-338	526	28	there	there	PRON
ftr-338	526	29	is	be	VERB
ftr-338	526	30	so	so	ADV
ftr-338	526	31	difficult	difficult	ADJ
ftr-338	526	32	as	as	SCONJ
ftr-338	526	33	to	to	PART
ftr-338	526	34	make	make	VERB
ftr-338	526	35	such	such	ADJ
ftr-338	526	36	activities	activity	NOUN
ftr-338	526	37	nearly	nearly	ADV
ftr-338	526	38	impossible	impossible	ADJ
ftr-338	526	39	.	.	PUNCT
ftr-338	527	1	however	however	ADV
ftr-338	527	2	,	,	PUNCT
ftr-338	527	3	the	the	DET
ftr-338	527	4	analysis	analysis	NOUN
ftr-338	527	5	could	could	AUX
ftr-338	527	6	cut	cut	VERB
ftr-338	527	7	the	the	DET
ftr-338	527	8	other	other	ADJ
ftr-338	527	9	way	way	NOUN
ftr-338	527	10	—	—	PUNCT
ftr-338	527	11	but	but	CCONJ
ftr-338	527	12	clearly	clearly	ADV
ftr-338	527	13	danger	danger	NOUN
ftr-338	527	14	at	at	ADP
ftr-338	527	15	home	home	NOUN
ftr-338	527	16	is	be	AUX
ftr-338	527	17	not	not	PART
ftr-338	527	18	explicitly	explicitly	ADV
ftr-338	527	19	a	a	DET
ftr-338	527	20	factor	factor	NOUN
ftr-338	527	21	in	in	ADP
ftr-338	527	22	making	make	VERB
ftr-338	527	23	the	the	DET
ftr-338	527	24	closer	close	ADJ
ftr-338	527	25	connection	connection	NOUN
ftr-338	527	26	determination	determination	NOUN
ftr-338	527	27	.	.	PUNCT
ftr-338	528	1	146	146	NUM
ftr-338	528	2	.	.	PUNCT
ftr-338	528	3	i.r.c	i.r.c	NOUN
ftr-338	528	4	.	.	PUNCT
ftr-338	529	1	§	§	PROPN
ftr-338	529	2	7701(b)(3)(b)(i	7701(b)(3)(b)(i	PROPN
ftr-338	529	3	)	)	PUNCT
ftr-338	529	4	.	.	PUNCT
ftr-338	530	1	2012	2012	NUM
ftr-338	530	2	]	]	PUNCT
ftr-338	530	3	one	one	NUM
ftr-338	530	4	danger	danger	NOUN
ftr-338	530	5	for	for	ADP
ftr-338	530	6	another	another	DET
ftr-338	530	7	849	849	NUM
ftr-338	530	8	would	would	AUX
ftr-338	530	9	apply	apply	VERB
ftr-338	530	10	here	here	ADV
ftr-338	530	11	is	be	AUX
ftr-338	530	12	the	the	DET
ftr-338	530	13	“	"	PUNCT
ftr-338	530	14	closer	close	ADJ
ftr-338	530	15	connection	connection	NOUN
ftr-338	530	16	”	"	PUNCT
ftr-338	530	17	exception.147	exception.147	NOUN
ftr-338	530	18	the	the	DET
ftr-338	530	19	problems	problem	NOUN
ftr-338	530	20	with	with	ADP
ftr-338	530	21	this	this	DET
ftr-338	530	22	exception	exception	NOUN
ftr-338	530	23	are	be	AUX
ftr-338	530	24	two	two	NUM
ftr-338	530	25	-	-	PUNCT
ftr-338	530	26	fold	fold	ADV
ftr-338	530	27	:	:	PUNCT
ftr-338	530	28	first	first	ADV
ftr-338	530	29	,	,	PUNCT
ftr-338	530	30	an	an	DET
ftr-338	530	31	individual	individual	NOUN
ftr-338	530	32	must	must	AUX
ftr-338	530	33	be	be	AUX
ftr-338	530	34	“	"	PUNCT
ftr-338	530	35	present	present	ADJ
ftr-338	530	36	”	"	PUNCT
ftr-338	530	37	in	in	ADP
ftr-338	530	38	the	the	DET
ftr-338	530	39	united	united	PROPN
ftr-338	530	40	states	states	PROPN
ftr-338	530	41	for	for	ADP
ftr-338	530	42	fewer	few	ADJ
ftr-338	530	43	than	than	ADP
ftr-338	530	44	183	183	NUM
ftr-338	530	45	days	day	NOUN
ftr-338	530	46	during	during	ADP
ftr-338	530	47	the	the	DET
ftr-338	530	48	year	year	NOUN
ftr-338	530	49	in	in	ADP
ftr-338	530	50	question	question	NOUN
ftr-338	530	51	for	for	ADP
ftr-338	530	52	the	the	DET
ftr-338	530	53	exception	exception	NOUN
ftr-338	530	54	to	to	ADP
ftr-338	530	55	apply.148	apply.148	VERB
ftr-338	530	56	the	the	DET
ftr-338	530	57	second	second	ADJ
ftr-338	530	58	major	major	ADJ
ftr-338	530	59	issue	issue	NOUN
ftr-338	530	60	is	be	AUX
ftr-338	530	61	its	its	PRON
ftr-338	530	62	subjectivity	subjectivity	NOUN
ftr-338	530	63	—	—	PUNCT
ftr-338	530	64	unlike	unlike	ADP
ftr-338	530	65	many	many	ADJ
ftr-338	530	66	of	of	ADP
ftr-338	530	67	the	the	DET
ftr-338	530	68	other	other	ADJ
ftr-338	530	69	exceptions	exception	NOUN
ftr-338	530	70	,	,	PUNCT
ftr-338	530	71	there	there	PRON
ftr-338	530	72	are	be	VERB
ftr-338	530	73	no	no	DET
ftr-338	530	74	objective	objective	ADJ
ftr-338	530	75	definitions	definition	NOUN
ftr-338	530	76	of	of	ADP
ftr-338	530	77	“	"	PUNCT
ftr-338	530	78	tax	tax	NOUN
ftr-338	530	79	home”149	home”149	NOUN
ftr-338	530	80	or	or	CCONJ
ftr-338	530	81	“	"	PUNCT
ftr-338	530	82	closer	close	ADJ
ftr-338	530	83	connection	connection	NOUN
ftr-338	530	84	”	"	PUNCT
ftr-338	530	85	upon	upon	SCONJ
ftr-338	530	86	which	which	PRON
ftr-338	530	87	such	such	DET
ftr-338	530	88	a	a	DET
ftr-338	530	89	person	person	NOUN
ftr-338	530	90	may	may	AUX
ftr-338	530	91	rely.150	rely.150	VERB
ftr-338	530	92	accordingly	accordingly	ADV
ftr-338	530	93	,	,	PUNCT
ftr-338	530	94	an	an	DET
ftr-338	530	95	individual	individual	NOUN
ftr-338	530	96	who	who	PRON
ftr-338	530	97	is	be	AUX
ftr-338	530	98	in	in	ADP
ftr-338	530	99	the	the	DET
ftr-338	530	100	united	united	PROPN
ftr-338	530	101	states	states	PROPN
ftr-338	530	102	merely	merely	ADV
ftr-338	530	103	to	to	PART
ftr-338	530	104	avoid	avoid	VERB
ftr-338	530	105	dangers	danger	NOUN
ftr-338	530	106	at	at	ADP
ftr-338	530	107	home	home	NOUN
ftr-338	530	108	may	may	AUX
ftr-338	530	109	not	not	PART
ftr-338	530	110	be	be	AUX
ftr-338	530	111	able	able	ADJ
ftr-338	530	112	to	to	PART
ftr-338	530	113	obtain	obtain	VERB
ftr-338	530	114	much	much	ADJ
ftr-338	530	115	comfort151	comfort151	PROPN
ftr-338	530	116	that	that	SCONJ
ftr-338	530	117	she	she	PRON
ftr-338	530	118	can	can	AUX
ftr-338	530	119	avoid	avoid	VERB
ftr-338	530	120	u.s	u.s	PROPN
ftr-338	530	121	.	.	PROPN
ftr-338	530	122	tax	tax	NOUN
ftr-338	530	123	residency	residency	NOUN
ftr-338	530	124	under	under	ADP
ftr-338	530	125	the	the	DET
ftr-338	530	126	substantial	substantial	ADJ
ftr-338	530	127	presence	presence	NOUN
ftr-338	530	128	test	test	NOUN
ftr-338	530	129	.	.	PUNCT
ftr-338	531	1	in	in	ADP
ftr-338	531	2	particular	particular	ADJ
ftr-338	531	3	,	,	PUNCT
ftr-338	531	4	it	it	PRON
ftr-338	531	5	should	should	AUX
ftr-338	531	6	be	be	AUX
ftr-338	531	7	noted	note	VERB
ftr-338	531	8	that	that	SCONJ
ftr-338	531	9	the	the	DET
ftr-338	531	10	taxpayers	taxpayer	NOUN
ftr-338	531	11	in	in	ADP
ftr-338	531	12	nubar	nubar	PROPN
ftr-338	531	13	and	and	CCONJ
ftr-338	531	14	constantinescu	constantinescu	PROPN
ftr-338	531	15	,	,	PUNCT
ftr-338	531	16	in	in	ADP
ftr-338	531	17	which	which	PRON
ftr-338	531	18	the	the	DET
ftr-338	531	19	fact	fact	NOUN
ftr-338	531	20	patterns	pattern	NOUN
ftr-338	531	21	are	be	AUX
ftr-338	531	22	similar	similar	ADJ
ftr-338	531	23	to	to	ADP
ftr-338	531	24	the	the	DET
ftr-338	531	25	mexican	mexican	ADJ
ftr-338	531	26	national	national	PROPN
ftr-338	531	27	mentioned	mention	VERB
ftr-338	531	28	in	in	ADP
ftr-338	531	29	the	the	DET
ftr-338	531	30	introduction	introduction	NOUN
ftr-338	531	31	to	to	ADP
ftr-338	531	32	this	this	DET
ftr-338	531	33	paper	paper	NOUN
ftr-338	531	34	,	,	PUNCT
ftr-338	531	35	would	would	AUX
ftr-338	531	36	be	be	AUX
ftr-338	531	37	considered	consider	VERB
ftr-338	531	38	to	to	PART
ftr-338	531	39	be	be	AUX
ftr-338	531	40	u.s	u.s	PROPN
ftr-338	531	41	.	.	PROPN
ftr-338	531	42	residents	resident	NOUN
ftr-338	531	43	under	under	ADP
ftr-338	531	44	the	the	DET
ftr-338	531	45	substantial	substantial	ADJ
ftr-338	531	46	presence	presence	NOUN
ftr-338	531	47	test	test	NOUN
ftr-338	531	48	had	have	AUX
ftr-338	531	49	such	such	ADJ
ftr-338	531	50	test	test	NOUN
ftr-338	531	51	been	be	AUX
ftr-338	531	52	in	in	ADP
ftr-338	531	53	force	force	NOUN
ftr-338	531	54	during	during	ADP
ftr-338	531	55	the	the	DET
ftr-338	531	56	world	world	NOUN
ftr-338	531	57	war	war	PROPN
ftr-338	531	58	ii	ii	PROPN
ftr-338	531	59	years	year	NOUN
ftr-338	531	60	.	.	PUNCT
ftr-338	532	1	both	both	DET
ftr-338	532	2	taxpayers	taxpayer	NOUN
ftr-338	532	3	were	be	AUX
ftr-338	532	4	present	present	ADJ
ftr-338	532	5	for	for	ADP
ftr-338	532	6	much	much	ADV
ftr-338	532	7	longer	long	ADJ
ftr-338	532	8	than	than	ADP
ftr-338	532	9	183	183	NUM
ftr-338	532	10	days	day	NOUN
ftr-338	532	11	in	in	ADP
ftr-338	532	12	the	the	DET
ftr-338	532	13	united	united	PROPN
ftr-338	532	14	states	states	PROPN
ftr-338	532	15	,	,	PUNCT
ftr-338	532	16	and	and	CCONJ
ftr-338	532	17	hence	hence	ADV
ftr-338	532	18	could	could	AUX
ftr-338	532	19	not	not	PART
ftr-338	532	20	utilize	utilize	VERB
ftr-338	532	21	the	the	DET
ftr-338	532	22	closer	close	ADJ
ftr-338	532	23	connection	connection	NOUN
ftr-338	532	24	exception	exception	NOUN
ftr-338	532	25	.	.	PUNCT
ftr-338	533	1	likewise	likewise	ADV
ftr-338	533	2	,	,	PUNCT
ftr-338	533	3	none	none	NOUN
ftr-338	533	4	of	of	ADP
ftr-338	533	5	the	the	DET
ftr-338	533	6	other	other	ADJ
ftr-338	533	7	exceptions	exception	NOUN
ftr-338	533	8	seems	seem	VERB
ftr-338	533	9	to	to	PART
ftr-338	533	10	apply	apply	VERB
ftr-338	533	11	to	to	ADP
ftr-338	533	12	their	their	PRON
ftr-338	533	13	cases	case	NOUN
ftr-338	533	14	.	.	PUNCT
ftr-338	534	1	hence	hence	ADV
ftr-338	534	2	,	,	PUNCT
ftr-338	534	3	the	the	DET
ftr-338	534	4	substantial	substantial	ADJ
ftr-338	534	5	presence	presence	NOUN
ftr-338	534	6	test	test	NOUN
ftr-338	534	7	would	would	AUX
ftr-338	534	8	change	change	VERB
ftr-338	534	9	the	the	DET
ftr-338	534	10	tax	tax	NOUN
ftr-338	534	11	court	court	NOUN
ftr-338	534	12	result	result	NOUN
ftr-338	534	13	in	in	ADP
ftr-338	534	14	each	each	PRON
ftr-338	534	15	of	of	ADP
ftr-338	534	16	those	those	DET
ftr-338	534	17	cases	case	NOUN
ftr-338	534	18	(	(	PUNCT
ftr-338	534	19	in	in	ADP
ftr-338	534	20	nubar	nubar	PROPN
ftr-338	534	21	’s	’s	PART
ftr-338	534	22	case	case	NOUN
ftr-338	534	23	,	,	PUNCT
ftr-338	534	24	the	the	DET
ftr-338	534	25	court	court	NOUN
ftr-338	534	26	of	of	ADP
ftr-338	534	27	appeals	appeals	PROPN
ftr-338	534	28	found	find	VERB
ftr-338	534	29	him	he	PRON
ftr-338	534	30	to	to	PART
ftr-338	534	31	be	be	AUX
ftr-338	534	32	a	a	DET
ftr-338	534	33	u.s	u.s	PROPN
ftr-338	534	34	.	.	PROPN
ftr-338	534	35	tax	tax	NOUN
ftr-338	534	36	resident	resident	NOUN
ftr-338	534	37	even	even	ADV
ftr-338	534	38	under	under	ADP
ftr-338	534	39	the	the	DET
ftr-338	534	40	old	old	ADJ
ftr-338	534	41	standard	standard	NOUN
ftr-338	534	42	)	)	PUNCT
ftr-338	534	43	.	.	PUNCT
ftr-338	535	1	iii	iii	X
ftr-338	535	2	.	.	PUNCT
ftr-338	536	1	u.s	u.s	PROPN
ftr-338	536	2	.	.	PROPN
ftr-338	536	3	tax	tax	NOUN
ftr-338	536	4	residency	residency	NOUN
ftr-338	536	5	under	under	ADP
ftr-338	536	6	u.s	u.s	PROPN
ftr-338	536	7	.	.	PROPN
ftr-338	536	8	tax	tax	NOUN
ftr-338	536	9	treaties	treaty	NOUN
ftr-338	536	10	if	if	SCONJ
ftr-338	536	11	an	an	DET
ftr-338	536	12	individual	individual	NOUN
ftr-338	536	13	is	be	AUX
ftr-338	536	14	deemed	deem	VERB
ftr-338	536	15	to	to	PART
ftr-338	536	16	be	be	AUX
ftr-338	536	17	a	a	DET
ftr-338	536	18	u.s	u.s	PROPN
ftr-338	536	19	.	.	PROPN
ftr-338	536	20	tax	tax	NOUN
ftr-338	536	21	resident	resident	NOUN
ftr-338	536	22	under	under	ADP
ftr-338	536	23	the	the	DET
ftr-338	536	24	internal	internal	ADJ
ftr-338	536	25	revenue	revenue	NOUN
ftr-338	536	26	code	code	NOUN
ftr-338	536	27	,	,	PUNCT
ftr-338	536	28	the	the	DET
ftr-338	536	29	analysis	analysis	NOUN
ftr-338	536	30	does	do	AUX
ftr-338	536	31	not	not	PART
ftr-338	536	32	necessarily	necessarily	ADV
ftr-338	536	33	end	end	VERB
ftr-338	536	34	at	at	ADP
ftr-338	536	35	this	this	DET
ftr-338	536	36	point.152	point.152	NOUN
ftr-338	536	37	if	if	SCONJ
ftr-338	536	38	the	the	DET
ftr-338	536	39	individual	individual	NOUN
ftr-338	536	40	is	be	AUX
ftr-338	536	41	entitled	entitle	VERB
ftr-338	536	42	to	to	ADP
ftr-338	536	43	the	the	DET
ftr-338	536	44	benefits	benefit	NOUN
ftr-338	536	45	of	of	ADP
ftr-338	536	46	a	a	DET
ftr-338	536	47	tax	tax	NOUN
ftr-338	536	48	treaty	treaty	NOUN
ftr-338	536	49	between	between	ADP
ftr-338	536	50	her	her	PRON
ftr-338	536	51	home	home	NOUN
ftr-338	536	52	country	country	NOUN
ftr-338	536	53	and	and	CCONJ
ftr-338	536	54	the	the	DET
ftr-338	536	55	united	united	PROPN
ftr-338	536	56	states	states	PROPN
ftr-338	536	57	,	,	PUNCT
ftr-338	536	58	then	then	ADV
ftr-338	536	59	the	the	DET
ftr-338	536	60	person	person	NOUN
ftr-338	536	61	may	may	AUX
ftr-338	536	62	be	be	AUX
ftr-338	536	63	able	able	ADJ
ftr-338	536	64	to	to	PART
ftr-338	536	65	avoid	avoid	VERB
ftr-338	536	66	u.s	u.s	PROPN
ftr-338	536	67	.	.	PROPN
ftr-338	536	68	tax	tax	NOUN
ftr-338	536	69	residency	residency	NOUN
ftr-338	536	70	status.153	status.153	VERB
ftr-338	536	71	147	147	NUM
ftr-338	536	72	.	.	PUNCT
ftr-338	537	1	as	as	SCONJ
ftr-338	537	2	noted	note	VERB
ftr-338	537	3	,	,	PUNCT
ftr-338	537	4	the	the	DET
ftr-338	537	5	other	other	ADJ
ftr-338	537	6	exceptions	exception	NOUN
ftr-338	537	7	(	(	PUNCT
ftr-338	537	8	for	for	ADP
ftr-338	537	9	days	day	NOUN
ftr-338	537	10	of	of	ADP
ftr-338	537	11	presence	presence	NOUN
ftr-338	537	12	and	and	CCONJ
ftr-338	537	13	for	for	ADP
ftr-338	537	14	exempt	exempt	ADJ
ftr-338	537	15	individuals	individual	NOUN
ftr-338	537	16	)	)	PUNCT
ftr-338	537	17	do	do	AUX
ftr-338	537	18	not	not	PART
ftr-338	537	19	seem	seem	VERB
ftr-338	537	20	to	to	PART
ftr-338	537	21	apply	apply	VERB
ftr-338	537	22	to	to	ADP
ftr-338	537	23	an	an	DET
ftr-338	537	24	individual	individual	NOUN
ftr-338	537	25	in	in	ADP
ftr-338	537	26	the	the	DET
ftr-338	537	27	united	united	PROPN
ftr-338	537	28	states	states	PROPN
ftr-338	537	29	merely	merely	ADV
ftr-338	537	30	to	to	PART
ftr-338	537	31	avoid	avoid	VERB
ftr-338	537	32	danger	danger	NOUN
ftr-338	537	33	at	at	ADP
ftr-338	537	34	home	home	NOUN
ftr-338	537	35	.	.	PUNCT
ftr-338	538	1	see	see	VERB
ftr-338	538	2	i.r.c	i.r.c	NOUN
ftr-338	538	3	.	.	PUNCT
ftr-338	539	1	§	§	PROPN
ftr-338	539	2	§	§	PROPN
ftr-338	539	3	7701(b)(5	7701(b)(5	NUM
ftr-338	539	4	)	)	PUNCT
ftr-338	539	5	,	,	PUNCT
ftr-338	539	6	(	(	PUNCT
ftr-338	539	7	7	7	NUM
ftr-338	539	8	)	)	PUNCT
ftr-338	539	9	.	.	PUNCT
ftr-338	540	1	148	148	NUM
ftr-338	540	2	.	.	PUNCT
ftr-338	540	3	i.r.c	i.r.c	NOUN
ftr-338	540	4	.	.	PUNCT
ftr-338	541	1	§	§	PROPN
ftr-338	541	2	7701(b)(3)(b)(i	7701(b)(3)(b)(i	PROPN
ftr-338	541	3	)	)	PUNCT
ftr-338	541	4	.	.	PUNCT
ftr-338	542	1	149	149	NUM
ftr-338	542	2	.	.	PUNCT
ftr-338	543	1	see	see	VERB
ftr-338	543	2	supra	supra	PROPN
ftr-338	543	3	note	note	PROPN
ftr-338	543	4	112–17	112–17	PROPN
ftr-338	543	5	and	and	CCONJ
ftr-338	543	6	accompanying	accompany	VERB
ftr-338	543	7	text	text	NOUN
ftr-338	543	8	.	.	PUNCT
ftr-338	544	1	150	150	NUM
ftr-338	544	2	.	.	PUNCT
ftr-338	544	3	see	see	VERB
ftr-338	544	4	reg	reg	NOUN
ftr-338	544	5	.	.	PUNCT
ftr-338	545	1	§	§	PROPN
ftr-338	545	2	301.7701(b)-2(d)(1	301.7701(b)-2(d)(1	PROPN
ftr-338	545	3	)	)	PUNCT
ftr-338	545	4	for	for	ADP
ftr-338	545	5	the	the	DET
ftr-338	545	6	list	list	NOUN
ftr-338	545	7	of	of	ADP
ftr-338	545	8	subjective	subjective	ADJ
ftr-338	545	9	factors	factor	NOUN
ftr-338	545	10	to	to	PART
ftr-338	545	11	be	be	AUX
ftr-338	545	12	considered	consider	VERB
ftr-338	545	13	in	in	ADP
ftr-338	545	14	making	make	VERB
ftr-338	545	15	the	the	DET
ftr-338	545	16	closer	close	ADJ
ftr-338	545	17	connection	connection	NOUN
ftr-338	545	18	determination	determination	NOUN
ftr-338	545	19	.	.	PUNCT
ftr-338	546	1	151	151	NUM
ftr-338	546	2	.	.	PUNCT
ftr-338	546	3	advance	advance	NOUN
ftr-338	546	4	comfort	comfort	PROPN
ftr-338	546	5	is	be	AUX
ftr-338	546	6	probably	probably	ADV
ftr-338	546	7	impossible	impossible	ADJ
ftr-338	546	8	to	to	PART
ftr-338	546	9	obtain	obtain	VERB
ftr-338	546	10	,	,	PUNCT
ftr-338	546	11	as	as	SCONJ
ftr-338	546	12	it	it	PRON
ftr-338	546	13	is	be	AUX
ftr-338	546	14	the	the	DET
ftr-338	546	15	policy	policy	NOUN
ftr-338	546	16	of	of	ADP
ftr-338	546	17	the	the	DET
ftr-338	546	18	irs	irs	PROPN
ftr-338	546	19	to	to	PART
ftr-338	546	20	not	not	PART
ftr-338	546	21	provide	provide	VERB
ftr-338	546	22	an	an	DET
ftr-338	546	23	advance	advance	NOUN
ftr-338	546	24	ruling	ruling	NOUN
ftr-338	546	25	on	on	ADP
ftr-338	546	26	whether	whether	SCONJ
ftr-338	546	27	an	an	DET
ftr-338	546	28	individual	individual	NOUN
ftr-338	546	29	is	be	AUX
ftr-338	546	30	or	or	CCONJ
ftr-338	546	31	is	be	AUX
ftr-338	546	32	not	not	PART
ftr-338	546	33	a	a	DET
ftr-338	546	34	u.s	u.s	PROPN
ftr-338	546	35	.	.	PROPN
ftr-338	546	36	resident	resident	NOUN
ftr-338	546	37	(	(	PUNCT
ftr-338	546	38	and	and	CCONJ
ftr-338	546	39	in	in	ADP
ftr-338	546	40	any	any	DET
ftr-338	546	41	event	event	NOUN
ftr-338	546	42	,	,	PUNCT
ftr-338	546	43	given	give	VERB
ftr-338	546	44	the	the	DET
ftr-338	546	45	time	time	NOUN
ftr-338	546	46	constraints	constraint	NOUN
ftr-338	546	47	,	,	PUNCT
ftr-338	546	48	such	such	DET
ftr-338	546	49	a	a	DET
ftr-338	546	50	ruling	ruling	NOUN
ftr-338	546	51	would	would	AUX
ftr-338	546	52	not	not	PART
ftr-338	546	53	be	be	AUX
ftr-338	546	54	possible	possible	ADJ
ftr-338	546	55	in	in	ADP
ftr-338	546	56	time	time	NOUN
ftr-338	546	57	to	to	PART
ftr-338	546	58	be	be	AUX
ftr-338	546	59	useful	useful	ADJ
ftr-338	546	60	)	)	PUNCT
ftr-338	546	61	.	.	PUNCT
ftr-338	547	1	see	see	VERB
ftr-338	547	2	rev	rev	PROPN
ftr-338	547	3	.	.	PROPN
ftr-338	547	4	proc	proc	PROPN
ftr-338	547	5	.	.	PUNCT
ftr-338	548	1	2012	2012	NUM
ftr-338	548	2	-	-	SYM
ftr-338	548	3	7	7	NUM
ftr-338	548	4	,	,	PUNCT
ftr-338	548	5	2012	2012	NUM
ftr-338	548	6	-	-	SYM
ftr-338	548	7	1	1	NUM
ftr-338	548	8	i.r.b	i.r.b	NOUN
ftr-338	548	9	.	.	PUNCT
ftr-338	549	1	232	232	NUM
ftr-338	549	2	,	,	PUNCT
ftr-338	549	3	§	§	PROPN
ftr-338	549	4	3.01(6	3.01(6	NUM
ftr-338	549	5	)	)	PUNCT
ftr-338	549	6	.	.	PUNCT
ftr-338	550	1	152	152	NUM
ftr-338	550	2	.	.	PUNCT
ftr-338	550	3	see	see	VERB
ftr-338	550	4	i.r.c	i.r.c	NOUN
ftr-338	550	5	.	.	PUNCT
ftr-338	551	1	§	§	PROPN
ftr-338	551	2	§	§	PROPN
ftr-338	551	3	894(a	894(a	PROPN
ftr-338	551	4	)	)	PUNCT
ftr-338	551	5	,	,	PUNCT
ftr-338	551	6	7852(d	7852(d	NUM
ftr-338	551	7	)	)	PUNCT
ftr-338	551	8	.	.	PUNCT
ftr-338	552	1	153	153	NUM
ftr-338	552	2	.	.	PUNCT
ftr-338	553	1	i	i	PRON
ftr-338	553	2	d.	d.	PROPN
ftr-338	553	3	see	see	VERB
ftr-338	553	4	also	also	ADV
ftr-338	553	5	supra	supra	ADJ
ftr-338	553	6	text	text	NOUN
ftr-338	553	7	accompanying	accompanying	ADJ
ftr-338	553	8	note	note	NOUN
ftr-338	553	9	20	20	NUM
ftr-338	553	10	.	.	PUNCT
ftr-338	554	1	in	in	ADP
ftr-338	554	2	addition	addition	NOUN
ftr-338	554	3	,	,	PUNCT
ftr-338	554	4	the	the	DET
ftr-338	554	5	legislative	legislative	ADJ
ftr-338	554	6	history	history	NOUN
ftr-338	554	7	to	to	ADP
ftr-338	554	8	the	the	DET
ftr-338	554	9	1984	1984	NUM
ftr-338	554	10	act	act	NOUN
ftr-338	554	11	made	make	VERB
ftr-338	554	12	it	it	PRON
ftr-338	554	13	clear	clear	ADJ
ftr-338	554	14	that	that	SCONJ
ftr-338	554	15	the	the	DET
ftr-338	554	16	“	"	PUNCT
ftr-338	554	17	substantial	substantial	ADJ
ftr-338	554	18	presence	presence	NOUN
ftr-338	554	19	”	"	PUNCT
ftr-338	554	20	test	test	NOUN
ftr-338	554	21	was	be	AUX
ftr-338	554	22	not	not	PART
ftr-338	554	23	intended	intend	VERB
ftr-338	554	24	to	to	PART
ftr-338	554	25	override	override	VERB
ftr-338	554	26	u.s	u.s	PROPN
ftr-338	554	27	.	.	PROPN
ftr-338	554	28	tax	tax	NOUN
ftr-338	554	29	treaty	treaty	NOUN
ftr-338	554	30	determination	determination	NOUN
ftr-338	554	31	of	of	ADP
ftr-338	554	32	residency	residency	NOUN
ftr-338	554	33	.	.	PUNCT
ftr-338	555	1	see	see	VERB
ftr-338	555	2	h.r	h.r	PROPN
ftr-338	555	3	.	.	PROPN
ftr-338	555	4	rep	rep	PROPN
ftr-338	555	5	.	.	PROPN
ftr-338	555	6	no	no	PROPN
ftr-338	555	7	.	.	NOUN
ftr-338	555	8	98	98	NUM
ftr-338	555	9	-	-	SYM
ftr-338	555	10	861	861	NUM
ftr-338	555	11	,	,	PUNCT
ftr-338	555	12	supra	supra	ADJ
ftr-338	555	13	note	note	NOUN
ftr-338	555	14	76	76	NUM
ftr-338	555	15	,	,	PUNCT
ftr-338	555	16	at	at	ADP
ftr-338	555	17	182	182	NUM
ftr-338	555	18	.	.	PUNCT
ftr-338	555	19	850	850	NUM
ftr-338	555	20	florida	florida	PROPN
ftr-338	555	21	tax	tax	NOUN
ftr-338	555	22	review	review	NOUN
ftr-338	555	23	[	[	X
ftr-338	555	24	vol.12:10	vol.12:10	ADP
ftr-338	555	25	the	the	DET
ftr-338	555	26	united	united	PROPN
ftr-338	555	27	states	states	PROPN
ftr-338	555	28	has	have	AUX
ftr-338	555	29	entered	enter	VERB
ftr-338	555	30	into	into	ADP
ftr-338	555	31	a	a	DET
ftr-338	555	32	number	number	NOUN
ftr-338	555	33	of	of	ADP
ftr-338	555	34	income	income	NOUN
ftr-338	555	35	tax	tax	NOUN
ftr-338	555	36	treaties	treaty	NOUN
ftr-338	555	37	with	with	ADP
ftr-338	555	38	foreign	foreign	ADJ
ftr-338	555	39	countries,154	countries,154	VERB
ftr-338	555	40	the	the	DET
ftr-338	555	41	terms	term	NOUN
ftr-338	555	42	of	of	ADP
ftr-338	555	43	which	which	PRON
ftr-338	555	44	vary	vary	VERB
ftr-338	555	45	from	from	ADP
ftr-338	555	46	treaty	treaty	NOUN
ftr-338	555	47	to	to	ADP
ftr-338	555	48	treaty.155	treaty.155	PROPN
ftr-338	555	49	however	however	ADV
ftr-338	555	50	,	,	PUNCT
ftr-338	555	51	certain	certain	ADJ
ftr-338	555	52	terms	term	NOUN
ftr-338	555	53	and	and	CCONJ
ftr-338	555	54	provisions	provision	NOUN
ftr-338	555	55	are	be	AUX
ftr-338	555	56	fairly	fairly	ADV
ftr-338	555	57	consistent	consistent	ADJ
ftr-338	555	58	across	across	ADP
ftr-338	555	59	treaties	treaty	NOUN
ftr-338	555	60	,	,	PUNCT
ftr-338	555	61	as	as	SCONJ
ftr-338	555	62	reflected	reflect	VERB
ftr-338	555	63	in	in	ADP
ftr-338	555	64	the	the	DET
ftr-338	555	65	u.s	u.s	PROPN
ftr-338	555	66	.	.	PROPN
ftr-338	555	67	treasury	treasury	PROPN
ftr-338	555	68	department	department	PROPN
ftr-338	555	69	’s	’s	PART
ftr-338	555	70	u.s	u.s	PROPN
ftr-338	555	71	.	.	PROPN
ftr-338	555	72	model	model	PROPN
ftr-338	555	73	income	income	PROPN
ftr-338	555	74	tax	tax	PROPN
ftr-338	555	75	convention	convention	NOUN
ftr-338	555	76	of	of	ADP
ftr-338	555	77	2006,156	2006,156	NUM
ftr-338	555	78	which	which	PRON
ftr-338	555	79	itself	itself	PRON
ftr-338	555	80	is	be	AUX
ftr-338	555	81	based	base	VERB
ftr-338	555	82	heavily	heavily	ADV
ftr-338	555	83	on	on	ADP
ftr-338	555	84	the	the	DET
ftr-338	555	85	model	model	NOUN
ftr-338	555	86	tax	tax	NOUN
ftr-338	555	87	convention	convention	NOUN
ftr-338	555	88	developed	develop	VERB
ftr-338	555	89	by	by	ADP
ftr-338	555	90	the	the	DET
ftr-338	555	91	organization	organization	NOUN
ftr-338	555	92	for	for	ADP
ftr-338	555	93	economic	economic	ADJ
ftr-338	555	94	cooperation	cooperation	NOUN
ftr-338	555	95	and	and	CCONJ
ftr-338	555	96	development	development	NOUN
ftr-338	555	97	(	(	PUNCT
ftr-338	555	98	oecd).157	oecd).157	NOUN
ftr-338	555	99	for	for	ADP
ftr-338	555	100	purposes	purpose	NOUN
ftr-338	555	101	of	of	ADP
ftr-338	555	102	the	the	DET
ftr-338	555	103	remainder	remainder	NOUN
ftr-338	555	104	of	of	ADP
ftr-338	555	105	the	the	DET
ftr-338	555	106	paper	paper	NOUN
ftr-338	555	107	,	,	PUNCT
ftr-338	555	108	the	the	DET
ftr-338	555	109	u.s	u.s	PROPN
ftr-338	555	110	.	.	PROPN
ftr-338	555	111	tax	tax	PROPN
ftr-338	555	112	treaty	treaty	NOUN
ftr-338	555	113	with	with	ADP
ftr-338	555	114	mexico	mexico	PROPN
ftr-338	555	115	will	will	AUX
ftr-338	555	116	be	be	AUX
ftr-338	555	117	analyzed	analyze	VERB
ftr-338	555	118	,	,	PUNCT
ftr-338	555	119	given	give	VERB
ftr-338	555	120	that	that	SCONJ
ftr-338	555	121	the	the	DET
ftr-338	555	122	issue	issue	NOUN
ftr-338	555	123	identified	identify	VERB
ftr-338	555	124	(	(	PUNCT
ftr-338	555	125	i.e.	i.e.	X
ftr-338	555	126	,	,	PUNCT
ftr-338	555	127	accidentally	accidentally	ADV
ftr-338	555	128	triggering	trigger	VERB
ftr-338	555	129	u.s	u.s	PROPN
ftr-338	555	130	.	.	PROPN
ftr-338	555	131	tax	tax	NOUN
ftr-338	555	132	residency	residency	NOUN
ftr-338	555	133	due	due	ADP
ftr-338	555	134	to	to	ADP
ftr-338	555	135	being	be	AUX
ftr-338	555	136	present	present	ADJ
ftr-338	555	137	in	in	ADP
ftr-338	555	138	the	the	DET
ftr-338	555	139	united	united	PROPN
ftr-338	555	140	states	states	PROPN
ftr-338	555	141	to	to	PART
ftr-338	555	142	avoid	avoid	VERB
ftr-338	555	143	dangers	danger	NOUN
ftr-338	555	144	in	in	ADP
ftr-338	555	145	another	another	DET
ftr-338	555	146	country	country	NOUN
ftr-338	555	147	)	)	PUNCT
ftr-338	555	148	is	be	AUX
ftr-338	555	149	likely	likely	ADJ
ftr-338	555	150	most	most	ADV
ftr-338	555	151	applicable	applicable	ADJ
ftr-338	555	152	to	to	ADP
ftr-338	555	153	citizens	citizen	NOUN
ftr-338	555	154	of	of	ADP
ftr-338	555	155	mexico.158	mexico.158	NUM
ftr-338	555	156	a.	a.	NOUN
ftr-338	555	157	the	the	DET
ftr-338	555	158	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	555	159	tax	tax	NOUN
ftr-338	555	160	treaty	treaty	NOUN
ftr-338	555	161	in	in	ADP
ftr-338	555	162	general	general	ADJ
ftr-338	555	163	the	the	DET
ftr-338	555	164	current	current	ADJ
ftr-338	555	165	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	555	166	tax	tax	NOUN
ftr-338	555	167	treaty	treaty	NOUN
ftr-338	555	168	was	be	AUX
ftr-338	555	169	signed	sign	VERB
ftr-338	555	170	in	in	ADP
ftr-338	555	171	1992,159	1992,159	NUM
ftr-338	555	172	and	and	CCONJ
ftr-338	555	173	follows	follow	VERB
ftr-338	555	174	(	(	PUNCT
ftr-338	555	175	in	in	ADP
ftr-338	555	176	broad	broad	ADJ
ftr-338	555	177	form	form	NOUN
ftr-338	555	178	)	)	PUNCT
ftr-338	555	179	the	the	DET
ftr-338	555	180	u.s	u.s	PROPN
ftr-338	555	181	.	.	PROPN
ftr-338	555	182	model	model	PROPN
ftr-338	555	183	tax	tax	NOUN
ftr-338	555	184	treaty	treaty	NOUN
ftr-338	555	185	and	and	CCONJ
ftr-338	555	186	the	the	DET
ftr-338	555	187	oecd	oecd	PROPN
ftr-338	555	188	model	model	NOUN
ftr-338	555	189	convention.160	convention.160	VERB
ftr-338	555	190	under	under	ADP
ftr-338	555	191	the	the	DET
ftr-338	555	192	treaty	treaty	NOUN
ftr-338	555	193	,	,	PUNCT
ftr-338	555	194	the	the	DET
ftr-338	555	195	two	two	NUM
ftr-338	555	196	“	"	PUNCT
ftr-338	555	197	contracting	contracting	NOUN
ftr-338	555	198	states	state	NOUN
ftr-338	555	199	”	"	PUNCT
ftr-338	555	200	(	(	PUNCT
ftr-338	555	201	i.e.	i.e.	X
ftr-338	555	202	,	,	PUNCT
ftr-338	555	203	the	the	DET
ftr-338	555	204	united	united	PROPN
ftr-338	555	205	states	states	PROPN
ftr-338	555	206	and	and	CCONJ
ftr-338	555	207	mexico	mexico	PROPN
ftr-338	555	208	)	)	PUNCT
ftr-338	555	209	agree	agree	VERB
ftr-338	555	210	to	to	PART
ftr-338	555	211	alter	alter	VERB
ftr-338	555	212	their	their	PRON
ftr-338	555	213	domestic	domestic	ADJ
ftr-338	555	214	tax	tax	NOUN
ftr-338	555	215	laws	law	NOUN
ftr-338	555	216	as	as	SCONJ
ftr-338	555	217	such	such	ADJ
ftr-338	555	218	laws	law	NOUN
ftr-338	555	219	are	be	AUX
ftr-338	555	220	applied	apply	VERB
ftr-338	555	221	to	to	ADP
ftr-338	555	222	residents	resident	NOUN
ftr-338	555	223	of	of	ADP
ftr-338	555	224	the	the	DET
ftr-338	555	225	other	other	ADJ
ftr-338	555	226	contracting	contracting	NOUN
ftr-338	555	227	state;161	state;161	VERB
ftr-338	555	228	in	in	ADP
ftr-338	555	229	effect	effect	NOUN
ftr-338	555	230	,	,	PUNCT
ftr-338	555	231	the	the	DET
ftr-338	555	232	provisions	provision	NOUN
ftr-338	555	233	of	of	ADP
ftr-338	555	234	the	the	DET
ftr-338	555	235	treaty	treaty	NOUN
ftr-338	555	236	override	override	VERB
ftr-338	555	237	the	the	DET
ftr-338	555	238	then	then	ADV
ftr-338	555	239	-	-	PUNCT
ftr-338	555	240	existing	exist	VERB
ftr-338	555	241	relevant	relevant	ADJ
ftr-338	555	242	domestic	domestic	ADJ
ftr-338	555	243	law	law	NOUN
ftr-338	555	244	on	on	ADP
ftr-338	555	245	the	the	DET
ftr-338	555	246	topic.162	topic.162	NOUN
ftr-338	555	247	accordingly	accordingly	ADV
ftr-338	555	248	,	,	PUNCT
ftr-338	555	249	the	the	DET
ftr-338	555	250	provisions	provision	NOUN
ftr-338	555	251	of	of	ADP
ftr-338	555	252	the	the	DET
ftr-338	555	253	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	555	254	treaty	treaty	NOUN
ftr-338	555	255	have	have	VERB
ftr-338	555	256	the	the	DET
ftr-338	555	257	potential	potential	NOUN
ftr-338	555	258	to	to	PART
ftr-338	555	259	override	override	VERB
ftr-338	555	260	a	a	DET
ftr-338	555	261	determination	determination	NOUN
ftr-338	555	262	of	of	ADP
ftr-338	555	263	u.s	u.s	PROPN
ftr-338	555	264	.	.	PROPN
ftr-338	555	265	tax	tax	NOUN
ftr-338	555	266	residency	residency	NOUN
ftr-338	555	267	under	under	ADP
ftr-338	555	268	the	the	DET
ftr-338	555	269	substantial	substantial	ADJ
ftr-338	555	270	presence	presence	NOUN
ftr-338	555	271	test	test	NOUN
ftr-338	555	272	,	,	PUNCT
ftr-338	555	273	which	which	PRON
ftr-338	555	274	is	be	AUX
ftr-338	555	275	a	a	DET
ftr-338	555	276	u.s	u.s	PROPN
ftr-338	555	277	.	.	PROPN
ftr-338	555	278	domestic	domestic	ADJ
ftr-338	555	279	law	law	NOUN
ftr-338	555	280	provision.163	provision.163	PROPN
ftr-338	555	281	b.	b.	PROPN
ftr-338	555	282	residency	residency	NOUN
ftr-338	555	283	under	under	ADP
ftr-338	555	284	the	the	DET
ftr-338	555	285	treaty	treaty	NOUN
ftr-338	555	286	1	1	NUM
ftr-338	555	287	.	.	PUNCT
ftr-338	556	1	the	the	DET
ftr-338	556	2	test	test	NOUN
ftr-338	556	3	for	for	ADP
ftr-338	556	4	residency	residency	NOUN
ftr-338	556	5	the	the	DET
ftr-338	556	6	definition	definition	NOUN
ftr-338	556	7	of	of	ADP
ftr-338	556	8	residency	residency	NOUN
ftr-338	556	9	under	under	ADP
ftr-338	556	10	the	the	DET
ftr-338	556	11	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	556	12	treaty	treaty	NOUN
ftr-338	556	13	looks	look	VERB
ftr-338	556	14	first	first	ADV
ftr-338	556	15	to	to	ADP
ftr-338	556	16	the	the	DET
ftr-338	556	17	domestic	domestic	ADJ
ftr-338	556	18	law	law	NOUN
ftr-338	556	19	of	of	ADP
ftr-338	556	20	each	each	DET
ftr-338	556	21	contracting	contract	VERB
ftr-338	556	22	state	state	NOUN
ftr-338	556	23	to	to	PART
ftr-338	556	24	determine	determine	VERB
ftr-338	556	25	an	an	DET
ftr-338	556	26	individual	individual	NOUN
ftr-338	556	27	’s	’s	PART
ftr-338	556	28	154	154	NUM
ftr-338	556	29	.	.	PUNCT
ftr-338	557	1	the	the	DET
ftr-338	557	2	irs	irs	PROPN
ftr-338	557	3	website	website	NOUN
ftr-338	557	4	contains	contain	VERB
ftr-338	557	5	a	a	DET
ftr-338	557	6	list	list	NOUN
ftr-338	557	7	of	of	ADP
ftr-338	557	8	u.s	u.s	PROPN
ftr-338	557	9	.	.	PROPN
ftr-338	557	10	tax	tax	NOUN
ftr-338	557	11	treaties	treaty	NOUN
ftr-338	557	12	,	,	PUNCT
ftr-338	557	13	which	which	PRON
ftr-338	557	14	can	can	AUX
ftr-338	557	15	be	be	AUX
ftr-338	557	16	found	find	VERB
ftr-338	557	17	online	online	ADV
ftr-338	557	18	at	at	ADP
ftr-338	557	19	:	:	PUNCT
ftr-338	557	20	http://www.irs.gov/businesses/international/article/0,,id=96739,00.html	http://www.irs.gov/businesses/international/article/0,,id=96739,00.html	PROPN
ftr-338	557	21	.	.	PUNCT
ftr-338	558	1	155	155	NUM
ftr-338	558	2	.	.	PUNCT
ftr-338	558	3	richard	richard	PROPN
ftr-338	558	4	e.	e.	PROPN
ftr-338	558	5	andersen	andersen	PROPN
ftr-338	558	6	,	,	PUNCT
ftr-338	558	7	analysis	analysis	NOUN
ftr-338	558	8	of	of	ADP
ftr-338	558	9	united	united	PROPN
ftr-338	558	10	states	states	PROPN
ftr-338	558	11	income	income	NOUN
ftr-338	558	12	tax	tax	NOUN
ftr-338	558	13	treaties	treaty	NOUN
ftr-338	558	14	,	,	PUNCT
ftr-338	558	15	¶	¶	NOUN
ftr-338	558	16	1.02[2	1.02[2	NUM
ftr-338	558	17	]	]	PUNCT
ftr-338	558	18	(	(	PUNCT
ftr-338	558	19	2012	2012	NUM
ftr-338	558	20	)	)	PUNCT
ftr-338	559	1	[	[	X
ftr-338	559	2	hereinafter	hereinafter	NOUN
ftr-338	559	3	andersen	andersen	PROPN
ftr-338	559	4	tax	tax	NOUN
ftr-338	559	5	treaties	treaty	NOUN
ftr-338	559	6	]	]	PUNCT
ftr-338	559	7	.	.	PUNCT
ftr-338	560	1	156	156	NUM
ftr-338	560	2	.	.	PUNCT
ftr-338	561	1	i	i	PRON
ftr-338	561	2	d.	d.	PROPN
ftr-338	561	3	at	at	ADP
ftr-338	561	4	¶	¶	PROPN
ftr-338	561	5	1.02[4	1.02[4	NUM
ftr-338	561	6	]	]	X
ftr-338	561	7	.	.	PUNCT
ftr-338	562	1	157	157	NUM
ftr-338	562	2	.	.	PUNCT
ftr-338	563	1	i	i	PRON
ftr-338	563	2	d.	d.	PROPN
ftr-338	563	3	at	at	ADP
ftr-338	563	4	¶	¶	PROPN
ftr-338	563	5	1.02[2	1.02[2	NUM
ftr-338	563	6	]	]	PUNCT
ftr-338	563	7	.	.	PUNCT
ftr-338	564	1	158	158	X
ftr-338	564	2	.	.	PUNCT
ftr-338	565	1	see	see	VERB
ftr-338	565	2	supra	supra	PROPN
ftr-338	565	3	note	note	PROPN
ftr-338	565	4	8–9	8–9	PROPN
ftr-338	565	5	and	and	CCONJ
ftr-338	565	6	accompanying	accompany	VERB
ftr-338	565	7	text	text	NOUN
ftr-338	565	8	.	.	PUNCT
ftr-338	566	1	159	159	NUM
ftr-338	566	2	.	.	PUNCT
ftr-338	567	1	see	see	VERB
ftr-338	567	2	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	567	3	treaty	treaty	PROPN
ftr-338	567	4	,	,	PUNCT
ftr-338	567	5	supra	supra	PROPN
ftr-338	567	6	note	note	VERB
ftr-338	567	7	38	38	NUM
ftr-338	567	8	,	,	PUNCT
ftr-338	567	9	preamble	preamble	ADJ
ftr-338	567	10	.	.	PUNCT
ftr-338	568	1	160	160	NUM
ftr-338	568	2	.	.	PUNCT
ftr-338	569	1	for	for	ADP
ftr-338	569	2	example	example	NOUN
ftr-338	569	3	,	,	PUNCT
ftr-338	569	4	many	many	ADJ
ftr-338	569	5	of	of	ADP
ftr-338	569	6	the	the	DET
ftr-338	569	7	basic	basic	ADJ
ftr-338	569	8	provisions	provision	NOUN
ftr-338	569	9	of	of	ADP
ftr-338	569	10	the	the	DET
ftr-338	569	11	mexico	mexico	PROPN
ftr-338	569	12	treaty	treaty	NOUN
ftr-338	569	13	,	,	PUNCT
ftr-338	569	14	such	such	ADJ
ftr-338	569	15	as	as	ADP
ftr-338	569	16	art	art	NOUN
ftr-338	569	17	.	.	PUNCT
ftr-338	570	1	4	4	NUM
ftr-338	570	2	(	(	PUNCT
ftr-338	570	3	residency	residency	NOUN
ftr-338	570	4	)	)	PUNCT
ftr-338	570	5	are	be	AUX
ftr-338	570	6	virtually	virtually	ADV
ftr-338	570	7	identical	identical	ADJ
ftr-338	570	8	to	to	ADP
ftr-338	570	9	the	the	DET
ftr-338	570	10	provisions	provision	NOUN
ftr-338	570	11	of	of	ADP
ftr-338	570	12	the	the	DET
ftr-338	570	13	2006	2006	NUM
ftr-338	570	14	u.s	u.s	PROPN
ftr-338	570	15	.	.	PROPN
ftr-338	570	16	model	model	PROPN
ftr-338	570	17	treaty	treaty	NOUN
ftr-338	570	18	and	and	CCONJ
ftr-338	570	19	the	the	DET
ftr-338	570	20	oecd	oecd	PROPN
ftr-338	570	21	model	model	PROPN
ftr-338	570	22	tax	tax	PROPN
ftr-338	570	23	convention	convention	NOUN
ftr-338	570	24	.	.	PUNCT
ftr-338	571	1	161	161	NUM
ftr-338	571	2	.	.	PUNCT
ftr-338	572	1	see	see	VERB
ftr-338	572	2	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	572	3	treaty	treaty	PROPN
ftr-338	572	4	,	,	PUNCT
ftr-338	572	5	supra	supra	PROPN
ftr-338	572	6	note	note	VERB
ftr-338	572	7	38	38	NUM
ftr-338	572	8	,	,	PUNCT
ftr-338	572	9	art	art	NOUN
ftr-338	572	10	.	.	PUNCT
ftr-338	573	1	1	1	NUM
ftr-338	573	2	.	.	X
ftr-338	573	3	162	162	NUM
ftr-338	573	4	.	.	PUNCT
ftr-338	574	1	see	see	VERB
ftr-338	574	2	i.r.c	i.r.c	NOUN
ftr-338	574	3	.	.	PUNCT
ftr-338	575	1	§	§	PROPN
ftr-338	575	2	894(a	894(a	PROPN
ftr-338	575	3	)	)	PUNCT
ftr-338	575	4	.	.	PUNCT
ftr-338	576	1	163	163	NUM
ftr-338	576	2	.	.	PUNCT
ftr-338	577	1	i	i	PRON
ftr-338	577	2	d.	d.	PROPN
ftr-338	577	3	see	see	VERB
ftr-338	577	4	also	also	ADV
ftr-338	577	5	reg	reg	VERB
ftr-338	577	6	.	.	PUNCT
ftr-338	578	1	§	§	PROPN
ftr-338	578	2	301.7701(b)-7	301.7701(b)-7	NUM
ftr-338	578	3	.	.	PUNCT
ftr-338	579	1	2012	2012	NUM
ftr-338	579	2	]	]	PUNCT
ftr-338	579	3	one	one	NUM
ftr-338	579	4	danger	danger	NOUN
ftr-338	579	5	for	for	ADP
ftr-338	579	6	another	another	DET
ftr-338	579	7	851	851	NUM
ftr-338	579	8	residency.164	residency.164	NOUN
ftr-338	579	9	thus	thus	ADV
ftr-338	579	10	,	,	PUNCT
ftr-338	579	11	utilizing	utilize	VERB
ftr-338	579	12	standard	standard	ADJ
ftr-338	579	13	rules	rule	NOUN
ftr-338	579	14	of	of	ADP
ftr-338	579	15	treaty	treaty	NOUN
ftr-338	579	16	interpretation	interpretation	NOUN
ftr-338	579	17	,	,	PUNCT
ftr-338	579	18	the	the	DET
ftr-338	579	19	rules	rule	NOUN
ftr-338	579	20	of	of	ADP
ftr-338	579	21	the	the	DET
ftr-338	579	22	internal	internal	ADJ
ftr-338	579	23	revenue	revenue	NOUN
ftr-338	579	24	code	code	NOUN
ftr-338	579	25	(	(	PUNCT
ftr-338	579	26	described	describe	VERB
ftr-338	579	27	in	in	ADP
ftr-338	579	28	part	part	NOUN
ftr-338	579	29	i	i	PRON
ftr-338	579	30	above	above	ADV
ftr-338	579	31	)	)	PUNCT
ftr-338	579	32	will	will	AUX
ftr-338	579	33	be	be	AUX
ftr-338	579	34	applied	apply	VERB
ftr-338	579	35	to	to	PART
ftr-338	579	36	determine	determine	VERB
ftr-338	579	37	whether	whether	SCONJ
ftr-338	579	38	an	an	DET
ftr-338	579	39	individual	individual	NOUN
ftr-338	579	40	is	be	AUX
ftr-338	579	41	a	a	DET
ftr-338	579	42	u.s	u.s	PROPN
ftr-338	579	43	.	.	PROPN
ftr-338	579	44	resident	resident	NOUN
ftr-338	579	45	.	.	PUNCT
ftr-338	580	1	likewise	likewise	ADV
ftr-338	580	2	,	,	PUNCT
ftr-338	580	3	mexican	mexican	ADJ
ftr-338	580	4	tax	tax	NOUN
ftr-338	580	5	law	law	NOUN
ftr-338	580	6	will	will	AUX
ftr-338	580	7	be	be	AUX
ftr-338	580	8	used	use	VERB
ftr-338	580	9	to	to	PART
ftr-338	580	10	determine	determine	VERB
ftr-338	580	11	if	if	SCONJ
ftr-338	580	12	an	an	DET
ftr-338	580	13	individual	individual	NOUN
ftr-338	580	14	is	be	AUX
ftr-338	580	15	a	a	DET
ftr-338	580	16	resident	resident	NOUN
ftr-338	580	17	of	of	ADP
ftr-338	580	18	mexico	mexico	PROPN
ftr-338	580	19	.	.	PUNCT
ftr-338	581	1	thus	thus	ADV
ftr-338	581	2	,	,	PUNCT
ftr-338	581	3	due	due	ADP
ftr-338	581	4	to	to	ADP
ftr-338	581	5	this	this	DET
ftr-338	581	6	reliance	reliance	NOUN
ftr-338	581	7	on	on	ADP
ftr-338	581	8	domestic	domestic	ADJ
ftr-338	581	9	law	law	NOUN
ftr-338	581	10	in	in	ADP
ftr-338	581	11	the	the	DET
ftr-338	581	12	first	first	ADJ
ftr-338	581	13	instance	instance	NOUN
ftr-338	581	14	to	to	PART
ftr-338	581	15	determine	determine	VERB
ftr-338	581	16	residency	residency	NOUN
ftr-338	581	17	,	,	PUNCT
ftr-338	581	18	there	there	PRON
ftr-338	581	19	will	will	AUX
ftr-338	581	20	be	be	AUX
ftr-338	581	21	situations	situation	NOUN
ftr-338	581	22	(	(	PUNCT
ftr-338	581	23	perhaps	perhaps	ADV
ftr-338	581	24	often	often	ADV
ftr-338	581	25	)	)	PUNCT
ftr-338	581	26	where	where	SCONJ
ftr-338	581	27	an	an	DET
ftr-338	581	28	individual	individual	NOUN
ftr-338	581	29	is	be	AUX
ftr-338	581	30	determined	determine	VERB
ftr-338	581	31	to	to	PART
ftr-338	581	32	be	be	AUX
ftr-338	581	33	a	a	DET
ftr-338	581	34	resident	resident	NOUN
ftr-338	581	35	of	of	ADP
ftr-338	581	36	both	both	CCONJ
ftr-338	581	37	the	the	DET
ftr-338	581	38	united	united	PROPN
ftr-338	581	39	states	states	PROPN
ftr-338	581	40	and	and	CCONJ
ftr-338	581	41	mexico	mexico	PROPN
ftr-338	581	42	.	.	PUNCT
ftr-338	582	1	the	the	DET
ftr-338	582	2	treaty	treaty	NOUN
ftr-338	582	3	anticipates	anticipate	VERB
ftr-338	582	4	this	this	DET
ftr-338	582	5	potential	potential	ADJ
ftr-338	582	6	result	result	NOUN
ftr-338	582	7	,	,	PUNCT
ftr-338	582	8	and	and	CCONJ
ftr-338	582	9	provides	provide	VERB
ftr-338	582	10	for	for	ADP
ftr-338	582	11	a	a	DET
ftr-338	582	12	series	series	NOUN
ftr-338	582	13	of	of	ADP
ftr-338	582	14	“	"	PUNCT
ftr-338	582	15	tie	tie	NOUN
ftr-338	582	16	-	-	PUNCT
ftr-338	582	17	breakers	breaker	NOUN
ftr-338	582	18	”	"	PUNCT
ftr-338	582	19	to	to	PART
ftr-338	582	20	determine	determine	VERB
ftr-338	582	21	the	the	DET
ftr-338	582	22	residency	residency	NOUN
ftr-338	582	23	,	,	PUNCT
ftr-338	582	24	for	for	ADP
ftr-338	582	25	purposes	purpose	NOUN
ftr-338	582	26	of	of	ADP
ftr-338	582	27	the	the	DET
ftr-338	582	28	treaty	treaty	NOUN
ftr-338	582	29	,	,	PUNCT
ftr-338	582	30	of	of	ADP
ftr-338	582	31	a	a	DET
ftr-338	582	32	particular	particular	ADJ
ftr-338	582	33	individual.165	individual.165	NOUN
ftr-338	582	34	the	the	DET
ftr-338	582	35	tie	tie	NOUN
ftr-338	582	36	-	-	PUNCT
ftr-338	582	37	breakers	breaker	NOUN
ftr-338	582	38	are	be	AUX
ftr-338	582	39	to	to	PART
ftr-338	582	40	be	be	AUX
ftr-338	582	41	applied	apply	VERB
ftr-338	582	42	in	in	ADP
ftr-338	582	43	the	the	DET
ftr-338	582	44	order	order	NOUN
ftr-338	582	45	they	they	PRON
ftr-338	582	46	appear	appear	VERB
ftr-338	582	47	;	;	PUNCT
ftr-338	582	48	once	once	ADV
ftr-338	582	49	a	a	DET
ftr-338	582	50	tie	tie	NOUN
ftr-338	582	51	-	-	PUNCT
ftr-338	582	52	breaker	breaker	NOUN
ftr-338	582	53	is	be	AUX
ftr-338	582	54	satisfied	satisfied	ADJ
ftr-338	582	55	,	,	PUNCT
ftr-338	582	56	the	the	DET
ftr-338	582	57	analysis	analysis	NOUN
ftr-338	582	58	is	be	AUX
ftr-338	582	59	stopped	stop	VERB
ftr-338	582	60	,	,	PUNCT
ftr-338	582	61	and	and	CCONJ
ftr-338	582	62	the	the	DET
ftr-338	582	63	residency	residency	NOUN
ftr-338	582	64	of	of	ADP
ftr-338	582	65	the	the	DET
ftr-338	582	66	individual	individual	NOUN
ftr-338	582	67	is	be	AUX
ftr-338	582	68	determined	determine	VERB
ftr-338	582	69	under	under	ADP
ftr-338	582	70	that	that	DET
ftr-338	582	71	particular	particular	ADJ
ftr-338	582	72	rule.166	rule.166	NOUN
ftr-338	582	73	it	it	PRON
ftr-338	582	74	should	should	AUX
ftr-338	582	75	be	be	AUX
ftr-338	582	76	emphasized	emphasize	VERB
ftr-338	582	77	that	that	SCONJ
ftr-338	582	78	the	the	DET
ftr-338	582	79	tie	tie	NOUN
ftr-338	582	80	-	-	PUNCT
ftr-338	582	81	breaker	breaker	NOUN
ftr-338	582	82	rules	rule	NOUN
ftr-338	582	83	are	be	AUX
ftr-338	582	84	applicable	applicable	ADJ
ftr-338	582	85	only	only	ADV
ftr-338	582	86	for	for	ADP
ftr-338	582	87	determining	determine	VERB
ftr-338	582	88	residency	residency	NOUN
ftr-338	582	89	for	for	ADP
ftr-338	582	90	purposes	purpose	NOUN
ftr-338	582	91	of	of	ADP
ftr-338	582	92	applying	apply	VERB
ftr-338	582	93	the	the	DET
ftr-338	582	94	particular	particular	ADJ
ftr-338	582	95	income	income	NOUN
ftr-338	582	96	tax	tax	NOUN
ftr-338	582	97	treaty	treaty	NOUN
ftr-338	582	98	in	in	ADP
ftr-338	582	99	question.167	question.167	ADV
ftr-338	582	100	for	for	ADP
ftr-338	582	101	years	year	NOUN
ftr-338	582	102	,	,	PUNCT
ftr-338	582	103	there	there	PRON
ftr-338	582	104	was	be	VERB
ftr-338	582	105	some	some	DET
ftr-338	582	106	question	question	NOUN
ftr-338	582	107	as	as	ADP
ftr-338	582	108	to	to	ADP
ftr-338	582	109	the	the	DET
ftr-338	582	110	exact	exact	ADJ
ftr-338	582	111	u.s	u.s	PROPN
ftr-338	582	112	.	.	PROPN
ftr-338	582	113	tax	tax	NOUN
ftr-338	582	114	treatment	treatment	NOUN
ftr-338	582	115	of	of	ADP
ftr-338	582	116	an	an	DET
ftr-338	582	117	individual	individual	NOUN
ftr-338	582	118	who	who	PRON
ftr-338	582	119	is	be	AUX
ftr-338	582	120	a	a	DET
ftr-338	582	121	u.s	u.s	PROPN
ftr-338	582	122	.	.	PROPN
ftr-338	582	123	resident	resident	NOUN
ftr-338	582	124	under	under	ADP
ftr-338	582	125	u.s	u.s	PROPN
ftr-338	582	126	.	.	PROPN
ftr-338	582	127	domestic	domestic	ADJ
ftr-338	582	128	law	law	NOUN
ftr-338	582	129	but	but	CCONJ
ftr-338	582	130	is	be	AUX
ftr-338	582	131	considered	consider	VERB
ftr-338	582	132	to	to	PART
ftr-338	582	133	be	be	AUX
ftr-338	582	134	a	a	DET
ftr-338	582	135	resident	resident	NOUN
ftr-338	582	136	of	of	ADP
ftr-338	582	137	a	a	DET
ftr-338	582	138	foreign	foreign	ADJ
ftr-338	582	139	country	country	NOUN
ftr-338	582	140	under	under	ADP
ftr-338	582	141	the	the	DET
ftr-338	582	142	applicable	applicable	ADJ
ftr-338	582	143	tax	tax	NOUN
ftr-338	582	144	treaty.168	treaty.168	ADP
ftr-338	582	145	possible	possible	ADJ
ftr-338	582	146	interpretations	interpretation	NOUN
ftr-338	582	147	included	include	VERB
ftr-338	582	148	treating	treat	VERB
ftr-338	582	149	the	the	DET
ftr-338	582	150	individual	individual	NOUN
ftr-338	582	151	as	as	ADP
ftr-338	582	152	a	a	DET
ftr-338	582	153	nonresident	nonresident	NOUN
ftr-338	582	154	for	for	ADP
ftr-338	582	155	all	all	DET
ftr-338	582	156	u.s	u.s	PROPN
ftr-338	582	157	.	.	PROPN
ftr-338	582	158	tax	tax	NOUN
ftr-338	582	159	purposes	purpose	NOUN
ftr-338	582	160	,	,	PUNCT
ftr-338	582	161	or	or	CCONJ
ftr-338	582	162	instead	instead	ADV
ftr-338	582	163	treating	treat	VERB
ftr-338	582	164	the	the	DET
ftr-338	582	165	person	person	NOUN
ftr-338	582	166	as	as	ADP
ftr-338	582	167	a	a	DET
ftr-338	582	168	u.s	u.s	PROPN
ftr-338	582	169	.	.	PROPN
ftr-338	582	170	resident	resident	NOUN
ftr-338	582	171	for	for	ADP
ftr-338	582	172	most	most	ADJ
ftr-338	582	173	tax	tax	NOUN
ftr-338	582	174	purposes	purpose	NOUN
ftr-338	582	175	,	,	PUNCT
ftr-338	582	176	but	but	CCONJ
ftr-338	582	177	allowing	allow	VERB
ftr-338	582	178	treaty	treaty	NOUN
ftr-338	582	179	benefits	benefit	NOUN
ftr-338	582	180	for	for	ADP
ftr-338	582	181	specified	specified	ADJ
ftr-338	582	182	types	type	NOUN
ftr-338	582	183	of	of	ADP
ftr-338	582	184	income	income	NOUN
ftr-338	582	185	(	(	PUNCT
ftr-338	582	186	such	such	ADJ
ftr-338	582	187	as	as	ADP
ftr-338	582	188	dividends	dividend	NOUN
ftr-338	582	189	)	)	PUNCT
ftr-338	582	190	called	call	VERB
ftr-338	582	191	for	for	ADP
ftr-338	582	192	by	by	ADP
ftr-338	582	193	the	the	DET
ftr-338	582	194	treaty.169	treaty.169	NOUN
ftr-338	582	195	this	this	DET
ftr-338	582	196	uncertainty	uncertainty	NOUN
ftr-338	582	197	was	be	AUX
ftr-338	582	198	ultimately	ultimately	ADV
ftr-338	582	199	resolved	resolve	VERB
ftr-338	582	200	by	by	ADP
ftr-338	582	201	treasury	treasury	NOUN
ftr-338	582	202	regulations	regulation	NOUN
ftr-338	582	203	.	.	PUNCT
ftr-338	583	1	under	under	ADP
ftr-338	583	2	these	these	DET
ftr-338	583	3	regulations	regulation	NOUN
ftr-338	583	4	,	,	PUNCT
ftr-338	583	5	for	for	ADP
ftr-338	583	6	all	all	DET
ftr-338	583	7	other	other	ADJ
ftr-338	583	8	u.s	u.s	PROPN
ftr-338	583	9	.	.	PROPN
ftr-338	583	10	tax	tax	NOUN
ftr-338	583	11	purposes	purpose	NOUN
ftr-338	583	12	,	,	PUNCT
ftr-338	583	13	an	an	DET
ftr-338	583	14	individual	individual	NOUN
ftr-338	583	15	’s	’s	PART
ftr-338	583	16	residency	residency	NOUN
ftr-338	583	17	is	be	AUX
ftr-338	583	18	still	still	ADV
ftr-338	583	19	determined	determined	ADJ
ftr-338	583	20	under	under	ADP
ftr-338	583	21	non	non	ADJ
ftr-338	583	22	-	-	ADJ
ftr-338	583	23	treaty	treaty	ADJ
ftr-338	583	24	u.s	u.s	PROPN
ftr-338	583	25	.	.	PROPN
ftr-338	583	26	rules	rule	NOUN
ftr-338	583	27	(	(	PUNCT
ftr-338	583	28	as	as	SCONJ
ftr-338	583	29	discussed	discuss	VERB
ftr-338	583	30	above).170	above).170	PROPN
ftr-338	583	31	however	however	ADV
ftr-338	583	32	,	,	PUNCT
ftr-338	583	33	the	the	DET
ftr-338	583	34	irs	irs	PROPN
ftr-338	583	35	has	have	AUX
ftr-338	583	36	determined	determine	VERB
ftr-338	583	37	that	that	SCONJ
ftr-338	583	38	a	a	DET
ftr-338	583	39	person	person	NOUN
ftr-338	583	40	,	,	PUNCT
ftr-338	583	41	who	who	PRON
ftr-338	583	42	is	be	AUX
ftr-338	583	43	a	a	DET
ftr-338	583	44	u.s	u.s	PROPN
ftr-338	583	45	.	.	PROPN
ftr-338	583	46	resident	resident	NOUN
ftr-338	583	47	under	under	ADP
ftr-338	583	48	u.s	u.s	PROPN
ftr-338	583	49	.	.	PROPN
ftr-338	583	50	domestic	domestic	ADJ
ftr-338	583	51	law	law	NOUN
ftr-338	583	52	,	,	PUNCT
ftr-338	583	53	but	but	CCONJ
ftr-338	583	54	a	a	DET
ftr-338	583	55	non	non	ADJ
ftr-338	583	56	-	-	NOUN
ftr-338	583	57	resident	resident	ADJ
ftr-338	583	58	under	under	ADP
ftr-338	583	59	a	a	DET
ftr-338	583	60	treaty	treaty	NOUN
ftr-338	583	61	,	,	PUNCT
ftr-338	583	62	will	will	AUX
ftr-338	583	63	be	be	AUX
ftr-338	583	64	treated	treat	VERB
ftr-338	583	65	as	as	ADP
ftr-338	583	66	a	a	DET
ftr-338	583	67	non	non	ADJ
ftr-338	583	68	-	-	NOUN
ftr-338	583	69	resident	resident	ADJ
ftr-338	583	70	for	for	ADP
ftr-338	583	71	purposes	purpose	NOUN
ftr-338	583	72	of	of	ADP
ftr-338	583	73	determining	determine	VERB
ftr-338	583	74	her	her	PRON
ftr-338	583	75	u.s	u.s	PROPN
ftr-338	583	76	.	.	PROPN
ftr-338	583	77	income	income	NOUN
ftr-338	583	78	tax	tax	NOUN
ftr-338	583	79	liability	liability	NOUN
ftr-338	583	80	only.171	only.171	NOUN
ftr-338	583	81	for	for	ADP
ftr-338	583	82	other	other	ADJ
ftr-338	583	83	purposes	purpose	NOUN
ftr-338	583	84	(	(	PUNCT
ftr-338	583	85	such	such	ADJ
ftr-338	583	86	as	as	ADP
ftr-338	583	87	determining	determine	VERB
ftr-338	583	88	whether	whether	SCONJ
ftr-338	583	89	a	a	DET
ftr-338	583	90	corporation	corporation	NOUN
ftr-338	583	91	is	be	AUX
ftr-338	583	92	“	"	PUNCT
ftr-338	583	93	controlled	control	VERB
ftr-338	583	94	”	"	PUNCT
ftr-338	583	95	by	by	ADP
ftr-338	583	96	u.s	u.s	PROPN
ftr-338	583	97	.	.	PROPN
ftr-338	583	98	shareholders172	shareholders172	PROPN
ftr-338	583	99	)	)	PUNCT
ftr-338	583	100	,	,	PUNCT
ftr-338	583	101	the	the	DET
ftr-338	583	102	individual	individual	NOUN
ftr-338	583	103	is	be	AUX
ftr-338	583	104	still	still	ADV
ftr-338	583	105	treated	treat	VERB
ftr-338	583	106	as	as	ADP
ftr-338	583	107	a	a	DET
ftr-338	583	108	u.s	u.s	PROPN
ftr-338	583	109	.	.	PROPN
ftr-338	583	110	person.173	person.173	PROPN
ftr-338	583	111	thus	thus	ADV
ftr-338	583	112	the	the	DET
ftr-338	583	113	person	person	NOUN
ftr-338	583	114	is	be	AUX
ftr-338	583	115	basically	basically	ADV
ftr-338	583	116	a	a	DET
ftr-338	583	117	“	"	PUNCT
ftr-338	583	118	half	half	ADJ
ftr-338	583	119	-	-	PUNCT
ftr-338	583	120	resident	resident	NOUN
ftr-338	583	121	”	"	PUNCT
ftr-338	583	122	—	—	PUNCT
ftr-338	583	123	164	164	NUM
ftr-338	583	124	.	.	PUNCT
ftr-338	584	1	see	see	VERB
ftr-338	584	2	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	584	3	treaty	treaty	PROPN
ftr-338	584	4	,	,	PUNCT
ftr-338	584	5	supra	supra	PROPN
ftr-338	584	6	note	note	VERB
ftr-338	584	7	38	38	NUM
ftr-338	584	8	,	,	PUNCT
ftr-338	584	9	art	art	NOUN
ftr-338	584	10	.	.	PUNCT
ftr-338	585	1	4(1	4(1	NOUN
ftr-338	585	2	)	)	PUNCT
ftr-338	585	3	.	.	PUNCT
ftr-338	586	1	165	165	NUM
ftr-338	586	2	.	.	PUNCT
ftr-338	587	1	see	see	VERB
ftr-338	587	2	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	587	3	treaty	treaty	PROPN
ftr-338	587	4	,	,	PUNCT
ftr-338	587	5	supra	supra	PROPN
ftr-338	587	6	note	note	VERB
ftr-338	587	7	38	38	NUM
ftr-338	587	8	,	,	PUNCT
ftr-338	587	9	art	art	NOUN
ftr-338	587	10	.	.	PUNCT
ftr-338	588	1	4(2	4(2	NUM
ftr-338	588	2	)	)	PUNCT
ftr-338	588	3	.	.	PUNCT
ftr-338	589	1	166	166	NUM
ftr-338	589	2	.	.	PUNCT
ftr-338	590	1	i	i	PRON
ftr-338	590	2	d.	d.	PROPN
ftr-338	590	3	167	167	NUM
ftr-338	590	4	.	.	PUNCT
ftr-338	591	1	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	591	2	treaty	treaty	PROPN
ftr-338	591	3	,	,	PUNCT
ftr-338	591	4	supra	supra	PROPN
ftr-338	591	5	note	note	VERB
ftr-338	591	6	38	38	NUM
ftr-338	591	7	,	,	PUNCT
ftr-338	591	8	art	art	NOUN
ftr-338	591	9	.	.	PUNCT
ftr-338	592	1	4(1	4(1	NOUN
ftr-338	592	2	)	)	PUNCT
ftr-338	592	3	,	,	PUNCT
ftr-338	592	4	makes	make	VERB
ftr-338	592	5	it	it	PRON
ftr-338	592	6	clear	clear	ADJ
ftr-338	592	7	that	that	SCONJ
ftr-338	592	8	article	article	NOUN
ftr-338	592	9	4	4	NUM
ftr-338	592	10	determines	determine	VERB
ftr-338	592	11	residency	residency	NOUN
ftr-338	592	12	only	only	ADV
ftr-338	592	13	“	"	PUNCT
ftr-338	592	14	for	for	ADP
ftr-338	592	15	purposes	purpose	NOUN
ftr-338	592	16	of	of	ADP
ftr-338	592	17	this	this	DET
ftr-338	592	18	convention	convention	NOUN
ftr-338	592	19	.	.	PUNCT
ftr-338	592	20	”	"	PUNCT
ftr-338	593	1	168	168	NUM
ftr-338	593	2	.	.	PUNCT
ftr-338	594	1	isenbergh	isenbergh	NOUN
ftr-338	594	2	,	,	PUNCT
ftr-338	594	3	u.s	u.s	PROPN
ftr-338	594	4	.	.	PROPN
ftr-338	594	5	taxation	taxation	NOUN
ftr-338	594	6	,	,	PUNCT
ftr-338	594	7	supra	supra	PROPN
ftr-338	594	8	note	note	PROPN
ftr-338	594	9	56	56	NUM
ftr-338	594	10	,	,	PUNCT
ftr-338	594	11	at	at	ADP
ftr-338	594	12	¶	¶	PROPN
ftr-338	594	13	102.10.1	102.10.1	NUM
ftr-338	594	14	169	169	NUM
ftr-338	594	15	.	.	PUNCT
ftr-338	595	1	i	i	PRON
ftr-338	595	2	d.	d.	PROPN
ftr-338	595	3	170	170	NUM
ftr-338	595	4	.	.	PUNCT
ftr-338	596	1	i	i	PRON
ftr-338	596	2	d.	d.	PROPN
ftr-338	596	3	at	at	ADP
ftr-338	596	4	¶	¶	PROPN
ftr-338	596	5	102.10.2	102.10.2	NUM
ftr-338	596	6	.	.	PUNCT
ftr-338	597	1	such	such	ADJ
ftr-338	597	2	other	other	ADJ
ftr-338	597	3	purposes	purpose	NOUN
ftr-338	597	4	include	include	VERB
ftr-338	597	5	determination	determination	NOUN
ftr-338	597	6	of	of	ADP
ftr-338	597	7	whether	whether	SCONJ
ftr-338	597	8	a	a	DET
ftr-338	597	9	foreign	foreign	ADJ
ftr-338	597	10	corporation	corporation	NOUN
ftr-338	597	11	is	be	AUX
ftr-338	597	12	a	a	DET
ftr-338	597	13	controlled	control	VERB
ftr-338	597	14	foreign	foreign	ADJ
ftr-338	597	15	corporation	corporation	NOUN
ftr-338	597	16	under	under	ADP
ftr-338	597	17	section	section	NOUN
ftr-338	597	18	957	957	NUM
ftr-338	597	19	.	.	PUNCT
ftr-338	598	1	see	see	VERB
ftr-338	598	2	reg	reg	NOUN
ftr-338	598	3	.	.	PUNCT
ftr-338	599	1	§	§	PROPN
ftr-338	599	2	301.7701(b)-7(a)(3	301.7701(b)-7(a)(3	NUM
ftr-338	599	3	)	)	PUNCT
ftr-338	599	4	.	.	PUNCT
ftr-338	600	1	171	171	NUM
ftr-338	600	2	.	.	PUNCT
ftr-338	601	1	reg	reg	NOUN
ftr-338	601	2	.	.	PUNCT
ftr-338	602	1	§	§	PROPN
ftr-338	602	2	301.7701(b)-7	301.7701(b)-7	NOUN
ftr-338	602	3	.	.	PUNCT
ftr-338	603	1	172	172	NUM
ftr-338	603	2	.	.	PUNCT
ftr-338	603	3	see	see	VERB
ftr-338	603	4	i.r.c	i.r.c	NOUN
ftr-338	603	5	.	.	PUNCT
ftr-338	604	1	§	§	PROPN
ftr-338	604	2	957	957	NUM
ftr-338	604	3	.	.	PUNCT
ftr-338	604	4	173	173	NUM
ftr-338	604	5	.	.	PUNCT
ftr-338	605	1	one	one	NUM
ftr-338	605	2	prominent	prominent	ADJ
ftr-338	605	3	commentator	commentator	NOUN
ftr-338	605	4	has	have	AUX
ftr-338	605	5	called	call	VERB
ftr-338	605	6	these	these	DET
ftr-338	605	7	individuals	individual	NOUN
ftr-338	605	8	“	"	PUNCT
ftr-338	605	9	half	half	ADJ
ftr-338	605	10	resident	resident	ADJ
ftr-338	605	11	aliens	alien	NOUN
ftr-338	605	12	”	"	PUNCT
ftr-338	605	13	because	because	SCONJ
ftr-338	605	14	they	they	PRON
ftr-338	605	15	are	be	AUX
ftr-338	605	16	treated	treat	VERB
ftr-338	605	17	as	as	ADP
ftr-338	605	18	u.s	u.s	PROPN
ftr-338	605	19	.	.	PROPN
ftr-338	605	20	residents	resident	NOUN
ftr-338	605	21	for	for	ADP
ftr-338	605	22	certain	certain	ADJ
ftr-338	605	23	purposes	purpose	NOUN
ftr-338	605	24	,	,	PUNCT
ftr-338	605	25	but	but	CCONJ
ftr-338	605	26	as	as	SCONJ
ftr-338	605	27	foreign	foreign	ADJ
ftr-338	605	28	852	852	NUM
ftr-338	605	29	florida	florida	PROPN
ftr-338	605	30	tax	tax	NOUN
ftr-338	605	31	review	review	NOUN
ftr-338	605	32	[	[	X
ftr-338	605	33	vol.12:10	vol.12:10	X
ftr-338	605	34	she	she	PRON
ftr-338	605	35	is	be	AUX
ftr-338	605	36	treated	treat	VERB
ftr-338	605	37	as	as	ADP
ftr-338	605	38	a	a	DET
ftr-338	605	39	nonresident	nonresident	NOUN
ftr-338	605	40	for	for	ADP
ftr-338	605	41	determining	determine	VERB
ftr-338	605	42	her	her	PRON
ftr-338	605	43	tax	tax	NOUN
ftr-338	605	44	liability	liability	NOUN
ftr-338	605	45	(	(	PUNCT
ftr-338	605	46	and	and	CCONJ
ftr-338	605	47	thus	thus	ADV
ftr-338	605	48	she	she	PRON
ftr-338	605	49	is	be	AUX
ftr-338	605	50	not	not	PART
ftr-338	605	51	subject	subject	ADJ
ftr-338	605	52	to	to	ADP
ftr-338	605	53	worldwide	worldwide	PROPN
ftr-338	605	54	u.s	u.s	PROPN
ftr-338	605	55	.	.	PROPN
ftr-338	605	56	taxation	taxation	PROPN
ftr-338	605	57	)	)	PUNCT
ftr-338	605	58	,	,	PUNCT
ftr-338	605	59	but	but	CCONJ
ftr-338	605	60	for	for	ADP
ftr-338	605	61	other	other	ADJ
ftr-338	605	62	u.s	u.s	PROPN
ftr-338	605	63	.	.	PROPN
ftr-338	605	64	purposes	purpose	NOUN
ftr-338	605	65	(	(	PUNCT
ftr-338	605	66	particularly	particularly	ADV
ftr-338	605	67	information	information	NOUN
ftr-338	605	68	reporting	reporting	NOUN
ftr-338	605	69	)	)	PUNCT
ftr-338	605	70	,	,	PUNCT
ftr-338	605	71	she	she	PRON
ftr-338	605	72	continues	continue	VERB
ftr-338	605	73	to	to	PART
ftr-338	605	74	be	be	AUX
ftr-338	605	75	treated	treat	VERB
ftr-338	605	76	as	as	ADP
ftr-338	605	77	a	a	DET
ftr-338	605	78	u.s	u.s	PROPN
ftr-338	605	79	.	.	PROPN
ftr-338	605	80	resident.174	resident.174	PROPN
ftr-338	605	81	this	this	PRON
ftr-338	605	82	is	be	AUX
ftr-338	605	83	an	an	DET
ftr-338	605	84	odd	odd	ADJ
ftr-338	605	85	combination	combination	NOUN
ftr-338	605	86	,	,	PUNCT
ftr-338	605	87	and	and	CCONJ
ftr-338	605	88	though	though	SCONJ
ftr-338	605	89	it	it	PRON
ftr-338	605	90	provides	provide	VERB
ftr-338	605	91	relief	relief	NOUN
ftr-338	605	92	from	from	ADP
ftr-338	605	93	worldwide	worldwide	ADJ
ftr-338	605	94	u.s	u.s	PROPN
ftr-338	605	95	.	.	PROPN
ftr-338	605	96	taxation	taxation	NOUN
ftr-338	605	97	,	,	PUNCT
ftr-338	605	98	it	it	PRON
ftr-338	605	99	still	still	ADV
ftr-338	605	100	requires	require	VERB
ftr-338	605	101	the	the	DET
ftr-338	605	102	person	person	NOUN
ftr-338	605	103	to	to	PART
ftr-338	605	104	report	report	VERB
ftr-338	605	105	substantial	substantial	ADJ
ftr-338	605	106	information	information	NOUN
ftr-338	605	107	to	to	ADP
ftr-338	605	108	the	the	DET
ftr-338	605	109	u.s	u.s	PROPN
ftr-338	605	110	.	.	PROPN
ftr-338	605	111	government.175	government.175	PROPN
ftr-338	605	112	lastly	lastly	ADV
ftr-338	605	113	,	,	PUNCT
ftr-338	605	114	before	before	ADP
ftr-338	605	115	turning	turn	VERB
ftr-338	605	116	to	to	ADP
ftr-338	605	117	the	the	DET
ftr-338	605	118	tie	tie	NOUN
ftr-338	605	119	-	-	PUNCT
ftr-338	605	120	breaker	breaker	NOUN
ftr-338	605	121	rules	rule	NOUN
ftr-338	605	122	in	in	ADP
ftr-338	605	123	detail	detail	NOUN
ftr-338	605	124	,	,	PUNCT
ftr-338	605	125	it	it	PRON
ftr-338	605	126	should	should	AUX
ftr-338	605	127	be	be	AUX
ftr-338	605	128	noted	note	VERB
ftr-338	605	129	that	that	SCONJ
ftr-338	605	130	u.s	u.s	PROPN
ftr-338	605	131	.	.	PROPN
ftr-338	605	132	courts	court	NOUN
ftr-338	605	133	,	,	PUNCT
ftr-338	605	134	as	as	SCONJ
ftr-338	605	135	reflected	reflect	VERB
ftr-338	605	136	in	in	ADP
ftr-338	605	137	the	the	DET
ftr-338	605	138	tax	tax	NOUN
ftr-338	605	139	court	court	NOUN
ftr-338	605	140	’s	’s	PART
ftr-338	605	141	decision	decision	NOUN
ftr-338	605	142	in	in	ADP
ftr-338	605	143	podd	podd	NOUN
ftr-338	605	144	v.	v.	ADP
ftr-338	605	145	commissioner,176	commissioner,176	NOUN
ftr-338	605	146	require	require	VERB
ftr-338	605	147	proof	proof	NOUN
ftr-338	605	148	that	that	SCONJ
ftr-338	605	149	the	the	DET
ftr-338	605	150	individual	individual	NOUN
ftr-338	605	151	in	in	ADP
ftr-338	605	152	question	question	NOUN
ftr-338	605	153	is	be	AUX
ftr-338	605	154	indeed	indeed	ADV
ftr-338	605	155	a	a	DET
ftr-338	605	156	resident	resident	NOUN
ftr-338	605	157	under	under	ADP
ftr-338	605	158	the	the	DET
ftr-338	605	159	tax	tax	NOUN
ftr-338	605	160	laws	law	NOUN
ftr-338	605	161	of	of	ADP
ftr-338	605	162	the	the	DET
ftr-338	605	163	foreign	foreign	ADJ
ftr-338	605	164	country	country	NOUN
ftr-338	605	165	.	.	PUNCT
ftr-338	606	1	without	without	ADP
ftr-338	606	2	such	such	ADJ
ftr-338	606	3	proof	proof	NOUN
ftr-338	606	4	(	(	PUNCT
ftr-338	606	5	the	the	DET
ftr-338	606	6	burden	burden	NOUN
ftr-338	606	7	of	of	ADP
ftr-338	606	8	which	which	PRON
ftr-338	606	9	falls	fall	VERB
ftr-338	606	10	on	on	ADP
ftr-338	606	11	the	the	DET
ftr-338	606	12	taxpayer	taxpayer	NOUN
ftr-338	606	13	)	)	PUNCT
ftr-338	606	14	,	,	PUNCT
ftr-338	606	15	the	the	DET
ftr-338	606	16	courts	court	NOUN
ftr-338	606	17	will	will	AUX
ftr-338	606	18	generally	generally	ADV
ftr-338	606	19	not	not	PART
ftr-338	606	20	consider	consider	VERB
ftr-338	606	21	the	the	DET
ftr-338	606	22	applicability	applicability	NOUN
ftr-338	606	23	of	of	ADP
ftr-338	606	24	the	the	DET
ftr-338	606	25	treaty	treaty	NOUN
ftr-338	606	26	tie	tie	NOUN
ftr-338	606	27	-	-	PUNCT
ftr-338	606	28	breakers	breaker	NOUN
ftr-338	606	29	in	in	ADP
ftr-338	606	30	determining	determine	VERB
ftr-338	606	31	residency.177	residency.177	NOUN
ftr-338	606	32	in	in	ADP
ftr-338	606	33	the	the	DET
ftr-338	606	34	case	case	NOUN
ftr-338	606	35	of	of	ADP
ftr-338	606	36	mexico	mexico	PROPN
ftr-338	606	37	,	,	PUNCT
ftr-338	606	38	an	an	DET
ftr-338	606	39	individual	individual	NOUN
ftr-338	606	40	will	will	AUX
ftr-338	606	41	generally	generally	ADV
ftr-338	606	42	be	be	AUX
ftr-338	606	43	considered	consider	VERB
ftr-338	606	44	to	to	PART
ftr-338	606	45	be	be	AUX
ftr-338	606	46	a	a	DET
ftr-338	606	47	resident	resident	NOUN
ftr-338	606	48	of	of	ADP
ftr-338	606	49	mexico	mexico	PROPN
ftr-338	606	50	for	for	ADP
ftr-338	606	51	tax	tax	NOUN
ftr-338	606	52	purposes	purpose	NOUN
ftr-338	606	53	if	if	SCONJ
ftr-338	606	54	she	she	PRON
ftr-338	606	55	has	have	AUX
ftr-338	606	56	established	establish	VERB
ftr-338	606	57	an	an	DET
ftr-338	606	58	“	"	PUNCT
ftr-338	606	59	abode	abode	NOUN
ftr-338	606	60	”	"	PUNCT
ftr-338	606	61	in	in	ADP
ftr-338	606	62	mexico.178	mexico.178	PROPN
ftr-338	606	63	if	if	SCONJ
ftr-338	606	64	the	the	DET
ftr-338	606	65	individual	individual	NOUN
ftr-338	606	66	has	have	VERB
ftr-338	606	67	an	an	DET
ftr-338	606	68	abode	abode	NOUN
ftr-338	606	69	in	in	ADP
ftr-338	606	70	more	more	ADJ
ftr-338	606	71	than	than	ADP
ftr-338	606	72	one	one	NUM
ftr-338	606	73	country	country	NOUN
ftr-338	606	74	(	(	PUNCT
ftr-338	606	75	including	include	VERB
ftr-338	606	76	mexico	mexico	PROPN
ftr-338	606	77	)	)	PUNCT
ftr-338	606	78	,	,	PUNCT
ftr-338	606	79	then	then	ADV
ftr-338	606	80	the	the	DET
ftr-338	606	81	mexican	mexican	ADJ
ftr-338	606	82	authorities	authority	NOUN
ftr-338	606	83	will	will	AUX
ftr-338	606	84	generally	generally	ADV
ftr-338	606	85	use	use	VERB
ftr-338	606	86	the	the	DET
ftr-338	606	87	“	"	PUNCT
ftr-338	606	88	center	center	NOUN
ftr-338	606	89	of	of	ADP
ftr-338	606	90	vital	vital	ADJ
ftr-338	606	91	interests	interest	NOUN
ftr-338	606	92	”	"	PUNCT
ftr-338	606	93	criteria	criterion	NOUN
ftr-338	606	94	(	(	PUNCT
ftr-338	606	95	described	describe	VERB
ftr-338	606	96	immediately	immediately	ADV
ftr-338	606	97	below	below	ADV
ftr-338	606	98	)	)	PUNCT
ftr-338	606	99	to	to	PART
ftr-338	606	100	determine	determine	VERB
ftr-338	606	101	the	the	DET
ftr-338	606	102	individual	individual	NOUN
ftr-338	606	103	’s	’s	PART
ftr-338	606	104	residency.179	residency.179	NOUN
ftr-338	606	105	given	give	VERB
ftr-338	606	106	the	the	DET
ftr-338	606	107	subjective	subjective	ADJ
ftr-338	606	108	nature	nature	NOUN
ftr-338	606	109	of	of	ADP
ftr-338	606	110	this	this	DET
ftr-338	606	111	test	test	NOUN
ftr-338	606	112	,	,	PUNCT
ftr-338	606	113	there	there	PRON
ftr-338	606	114	is	be	VERB
ftr-338	606	115	a	a	DET
ftr-338	606	116	substantial	substantial	ADJ
ftr-338	606	117	risk	risk	NOUN
ftr-338	606	118	that	that	SCONJ
ftr-338	606	119	an	an	DET
ftr-338	606	120	individual	individual	NOUN
ftr-338	606	121	with	with	ADP
ftr-338	606	122	connections	connection	NOUN
ftr-338	606	123	to	to	ADP
ftr-338	606	124	both	both	DET
ftr-338	606	125	the	the	DET
ftr-338	606	126	united	united	PROPN
ftr-338	606	127	states	states	PROPN
ftr-338	606	128	and	and	CCONJ
ftr-338	606	129	mexico	mexico	PROPN
ftr-338	606	130	will	will	AUX
ftr-338	606	131	be	be	AUX
ftr-338	606	132	considered	consider	VERB
ftr-338	606	133	a	a	DET
ftr-338	606	134	resident	resident	NOUN
ftr-338	606	135	of	of	ADP
ftr-338	606	136	both	both	DET
ftr-338	606	137	countries	country	NOUN
ftr-338	606	138	prior	prior	ADV
ftr-338	606	139	to	to	ADP
ftr-338	606	140	application	application	NOUN
ftr-338	606	141	of	of	ADP
ftr-338	606	142	the	the	DET
ftr-338	606	143	treaty	treaty	NOUN
ftr-338	606	144	“	"	PUNCT
ftr-338	606	145	tie	tie	NOUN
ftr-338	606	146	-	-	PUNCT
ftr-338	606	147	breakers	breaker	NOUN
ftr-338	606	148	”	"	PUNCT
ftr-338	606	149	described	describe	VERB
ftr-338	606	150	below	below	ADV
ftr-338	606	151	.	.	PUNCT
ftr-338	607	1	2	2	X
ftr-338	607	2	.	.	X
ftr-338	607	3	first	first	ADJ
ftr-338	607	4	tie	tie	NOUN
ftr-338	607	5	-	-	PUNCT
ftr-338	607	6	breaker	breaker	NOUN
ftr-338	607	7	–	–	PUNCT
ftr-338	607	8	“	"	PUNCT
ftr-338	607	9	center	center	NOUN
ftr-338	607	10	of	of	ADP
ftr-338	607	11	vital	vital	ADJ
ftr-338	607	12	interests	interest	NOUN
ftr-338	607	13	”	"	PUNCT
ftr-338	607	14	assuming	assume	VERB
ftr-338	607	15	an	an	DET
ftr-338	607	16	individual	individual	NOUN
ftr-338	607	17	is	be	AUX
ftr-338	607	18	a	a	DET
ftr-338	607	19	resident	resident	NOUN
ftr-338	607	20	of	of	ADP
ftr-338	607	21	both	both	CCONJ
ftr-338	607	22	the	the	DET
ftr-338	607	23	united	united	PROPN
ftr-338	607	24	states	states	PROPN
ftr-338	607	25	and	and	CCONJ
ftr-338	607	26	mexico	mexico	PROPN
ftr-338	607	27	under	under	ADP
ftr-338	607	28	the	the	DET
ftr-338	607	29	domestic	domestic	ADJ
ftr-338	607	30	laws	law	NOUN
ftr-338	607	31	of	of	ADP
ftr-338	607	32	the	the	DET
ftr-338	607	33	respective	respective	ADJ
ftr-338	607	34	countries	country	NOUN
ftr-338	607	35	,	,	PUNCT
ftr-338	607	36	then	then	ADV
ftr-338	607	37	the	the	DET
ftr-338	607	38	“	"	PUNCT
ftr-338	607	39	tiebreaker	tiebreaker	ADJ
ftr-338	607	40	”	"	PUNCT
ftr-338	607	41	provisions	provision	NOUN
ftr-338	607	42	of	of	ADP
ftr-338	607	43	the	the	DET
ftr-338	607	44	treaty	treaty	NOUN
ftr-338	607	45	will	will	AUX
ftr-338	607	46	become	become	VERB
ftr-338	607	47	applicable	applicable	ADJ
ftr-338	607	48	.	.	PUNCT
ftr-338	608	1	residents	resident	NOUN
ftr-338	608	2	for	for	ADP
ftr-338	608	3	determination	determination	NOUN
ftr-338	608	4	of	of	ADP
ftr-338	608	5	u.s	u.s	PROPN
ftr-338	608	6	.	.	PROPN
ftr-338	608	7	tax	tax	NOUN
ftr-338	608	8	liability	liability	NOUN
ftr-338	608	9	.	.	PUNCT
ftr-338	609	1	isenbergh	isenbergh	NOUN
ftr-338	609	2	,	,	PUNCT
ftr-338	609	3	u.s	u.s	PROPN
ftr-338	609	4	.	.	PROPN
ftr-338	609	5	taxation	taxation	NOUN
ftr-338	609	6	,	,	PUNCT
ftr-338	609	7	supra	supra	PROPN
ftr-338	609	8	note	note	PROPN
ftr-338	609	9	56	56	NUM
ftr-338	609	10	,	,	PUNCT
ftr-338	609	11	at	at	ADP
ftr-338	609	12	¶	¶	PROPN
ftr-338	609	13	102.10	102.10	NUM
ftr-338	609	14	.	.	PUNCT
ftr-338	610	1	one	one	NUM
ftr-338	610	2	interesting	interesting	ADJ
ftr-338	610	3	question	question	NOUN
ftr-338	610	4	that	that	PRON
ftr-338	610	5	arises	arise	VERB
ftr-338	610	6	is	be	AUX
ftr-338	610	7	whether	whether	SCONJ
ftr-338	610	8	these	these	DET
ftr-338	610	9	“	"	PUNCT
ftr-338	610	10	half	half	ADJ
ftr-338	610	11	resident	resident	ADJ
ftr-338	610	12	aliens	alien	NOUN
ftr-338	610	13	”	"	PUNCT
ftr-338	610	14	are	be	AUX
ftr-338	610	15	eligible	eligible	ADJ
ftr-338	610	16	shareholders	shareholder	NOUN
ftr-338	610	17	in	in	ADP
ftr-338	610	18	an	an	DET
ftr-338	610	19	s	s	NOUN
ftr-338	610	20	corporation	corporation	NOUN
ftr-338	610	21	,	,	PUNCT
ftr-338	610	22	which	which	PRON
ftr-338	610	23	can	can	AUX
ftr-338	610	24	only	only	ADV
ftr-338	610	25	have	have	VERB
ftr-338	610	26	domestic	domestic	ADJ
ftr-338	610	27	shareholders	shareholder	NOUN
ftr-338	610	28	.	.	PUNCT
ftr-338	611	1	i	i	PRON
ftr-338	611	2	d.	d.	PROPN
ftr-338	611	3	at	at	ADP
ftr-338	611	4	¶	¶	PROPN
ftr-338	611	5	102.11	102.11	NUM
ftr-338	611	6	174	174	NUM
ftr-338	611	7	.	.	PUNCT
ftr-338	612	1	isenbergh	isenbergh	NOUN
ftr-338	612	2	,	,	PUNCT
ftr-338	612	3	u.s	u.s	PROPN
ftr-338	612	4	.	.	PROPN
ftr-338	612	5	taxation	taxation	NOUN
ftr-338	612	6	,	,	PUNCT
ftr-338	612	7	supra	supra	PROPN
ftr-338	612	8	note	note	PROPN
ftr-338	612	9	56	56	NUM
ftr-338	612	10	,	,	PUNCT
ftr-338	612	11	at	at	ADP
ftr-338	612	12	¶	¶	PROPN
ftr-338	612	13	102.10.2	102.10.2	NUM
ftr-338	612	14	.	.	PUNCT
ftr-338	613	1	175	175	NUM
ftr-338	613	2	.	.	PUNCT
ftr-338	614	1	see	see	VERB
ftr-338	614	2	,	,	PUNCT
ftr-338	614	3	e.g.	e.g.	ADV
ftr-338	614	4	,	,	PUNCT
ftr-338	614	5	i.r.c	i.r.c	NOUN
ftr-338	614	6	.	.	PUNCT
ftr-338	615	1	§	§	PROPN
ftr-338	615	2	6038	6038	NUM
ftr-338	615	3	(	(	PUNCT
ftr-338	615	4	requiring	require	VERB
ftr-338	615	5	u.s	u.s	PROPN
ftr-338	615	6	.	.	PROPN
ftr-338	615	7	shareholders	shareholder	NOUN
ftr-338	615	8	to	to	PART
ftr-338	615	9	report	report	VERB
ftr-338	615	10	information	information	NOUN
ftr-338	615	11	regarding	regard	VERB
ftr-338	615	12	foreign	foreign	ADJ
ftr-338	615	13	corporations	corporation	NOUN
ftr-338	615	14	in	in	ADP
ftr-338	615	15	which	which	PRON
ftr-338	615	16	they	they	PRON
ftr-338	615	17	own	own	VERB
ftr-338	615	18	at	at	ADV
ftr-338	615	19	least	least	ADJ
ftr-338	615	20	a	a	DET
ftr-338	615	21	10	10	NUM
ftr-338	615	22	%	%	NOUN
ftr-338	615	23	interest	interest	NOUN
ftr-338	615	24	)	)	PUNCT
ftr-338	615	25	.	.	PUNCT
ftr-338	616	1	176	176	NUM
ftr-338	616	2	.	.	PUNCT
ftr-338	617	1	76	76	NUM
ftr-338	617	2	t.c	t.c	PROPN
ftr-338	617	3	.	.	PROPN
ftr-338	617	4	memo	memo	NOUN
ftr-338	617	5	.	.	PUNCT
ftr-338	618	1	(	(	PUNCT
ftr-338	618	2	cch	cch	NOUN
ftr-338	618	3	)	)	PUNCT
ftr-338	618	4	906	906	NUM
ftr-338	618	5	,	,	PUNCT
ftr-338	618	6	908	908	NUM
ftr-338	618	7	(	(	PUNCT
ftr-338	618	8	1998	1998	NUM
ftr-338	618	9	)	)	PUNCT
ftr-338	618	10	.	.	PUNCT
ftr-338	619	1	177	177	NUM
ftr-338	619	2	.	.	PUNCT
ftr-338	620	1	i	i	PRON
ftr-338	620	2	d.	d.	PROPN
ftr-338	620	3	178	178	NUM
ftr-338	620	4	.	.	PUNCT
ftr-338	621	1	nicasio	nicasio	PROPN
ftr-338	621	2	del	del	PROPN
ftr-338	621	3	castillo	castillo	PROPN
ftr-338	621	4	,	,	PUNCT
ftr-338	621	5	manuel	manuel	PROPN
ftr-338	621	6	f.	f.	PROPN
ftr-338	621	7	solano	solano	PROPN
ftr-338	621	8	,	,	PUNCT
ftr-338	621	9	&	&	CCONJ
ftr-338	621	10	terri	terri	PROPN
ftr-338	621	11	l.	l.	PROPN
ftr-338	621	12	grosselin	grosselin	PROPN
ftr-338	621	13	,	,	PUNCT
ftr-338	621	14	“	"	PUNCT
ftr-338	621	15	business	business	NOUN
ftr-338	621	16	operations	operation	NOUN
ftr-338	621	17	in	in	ADP
ftr-338	621	18	mexico	mexico	PROPN
ftr-338	621	19	,	,	PUNCT
ftr-338	621	20	”	"	PUNCT
ftr-338	621	21	972	972	NUM
ftr-338	621	22	-	-	PUNCT
ftr-338	621	23	4th	4th	ADJ
ftr-338	621	24	tax	tax	NOUN
ftr-338	621	25	mgmt	mgmt	NOUN
ftr-338	621	26	.	.	PUNCT
ftr-338	622	1	(	(	PUNCT
ftr-338	622	2	bna	bna	PROPN
ftr-338	622	3	)	)	PUNCT
ftr-338	622	4	foreign	foreign	ADJ
ftr-338	622	5	income	income	NOUN
ftr-338	622	6	,	,	PUNCT
ftr-338	622	7	at	at	ADP
ftr-338	622	8	vii.b	vii.b	PROPN
ftr-338	622	9	(	(	PUNCT
ftr-338	622	10	2011	2011	NUM
ftr-338	622	11	)	)	PUNCT
ftr-338	622	12	.	.	PUNCT
ftr-338	623	1	179	179	NUM
ftr-338	623	2	.	.	PUNCT
ftr-338	624	1	i	i	PRON
ftr-338	624	2	d.	d.	PROPN
ftr-338	624	3	2012	2012	NUM
ftr-338	624	4	]	]	PUNCT
ftr-338	625	1	one	one	NUM
ftr-338	625	2	danger	danger	NOUN
ftr-338	625	3	for	for	ADP
ftr-338	625	4	another	another	DET
ftr-338	625	5	853	853	NUM
ftr-338	625	6	a.	a.	NOUN
ftr-338	625	7	“	"	PUNCT
ftr-338	625	8	permanent	permanent	ADJ
ftr-338	625	9	home	home	NOUN
ftr-338	625	10	”	"	PUNCT
ftr-338	625	11	the	the	DET
ftr-338	625	12	treaty	treaty	NOUN
ftr-338	625	13	’s	’s	PART
ftr-338	625	14	first	first	ADJ
ftr-338	625	15	tie	tie	NOUN
ftr-338	625	16	-	-	PUNCT
ftr-338	625	17	breaker	breaker	NOUN
ftr-338	625	18	looks	look	VERB
ftr-338	625	19	to	to	ADP
ftr-338	625	20	the	the	DET
ftr-338	625	21	country	country	NOUN
ftr-338	625	22	in	in	ADP
ftr-338	625	23	which	which	PRON
ftr-338	625	24	the	the	DET
ftr-338	625	25	individual	individual	NOUN
ftr-338	625	26	has	have	VERB
ftr-338	625	27	a	a	DET
ftr-338	625	28	“	"	PUNCT
ftr-338	625	29	permanent	permanent	ADJ
ftr-338	625	30	home	home	NOUN
ftr-338	625	31	.	.	PUNCT
ftr-338	625	32	”180	”180	PUNCT
ftr-338	626	1	thus	thus	ADV
ftr-338	626	2	,	,	PUNCT
ftr-338	626	3	under	under	ADP
ftr-338	626	4	the	the	DET
ftr-338	626	5	ordering	ordering	NOUN
ftr-338	626	6	rules	rule	NOUN
ftr-338	626	7	contained	contain	VERB
ftr-338	626	8	in	in	ADP
ftr-338	626	9	this	this	DET
ftr-338	626	10	residency	residency	NOUN
ftr-338	626	11	section	section	NOUN
ftr-338	626	12	,	,	PUNCT
ftr-338	626	13	if	if	SCONJ
ftr-338	626	14	the	the	DET
ftr-338	626	15	individual	individual	NOUN
ftr-338	626	16	has	have	VERB
ftr-338	626	17	only	only	ADV
ftr-338	626	18	one	one	NUM
ftr-338	626	19	permanent	permanent	ADJ
ftr-338	626	20	home	home	NOUN
ftr-338	626	21	,	,	PUNCT
ftr-338	626	22	then	then	ADV
ftr-338	626	23	the	the	DET
ftr-338	626	24	country	country	NOUN
ftr-338	626	25	where	where	SCONJ
ftr-338	626	26	such	such	ADJ
ftr-338	626	27	permanent	permanent	ADJ
ftr-338	626	28	home	home	NOUN
ftr-338	626	29	is	be	AUX
ftr-338	626	30	located	locate	VERB
ftr-338	626	31	will	will	AUX
ftr-338	626	32	be	be	AUX
ftr-338	626	33	the	the	DET
ftr-338	626	34	person	person	NOUN
ftr-338	626	35	’s	’s	PART
ftr-338	626	36	country	country	NOUN
ftr-338	626	37	of	of	ADP
ftr-338	626	38	residence	residence	NOUN
ftr-338	626	39	for	for	ADP
ftr-338	626	40	purposes	purpose	NOUN
ftr-338	626	41	of	of	ADP
ftr-338	626	42	the	the	DET
ftr-338	626	43	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	626	44	treaty	treaty	NOUN
ftr-338	626	45	.	.	PUNCT
ftr-338	627	1	there	there	PRON
ftr-338	627	2	is	be	VERB
ftr-338	627	3	little	little	ADJ
ftr-338	627	4	guidance	guidance	NOUN
ftr-338	627	5	under	under	ADP
ftr-338	627	6	the	the	DET
ftr-338	627	7	treaty	treaty	NOUN
ftr-338	627	8	as	as	ADP
ftr-338	627	9	to	to	ADP
ftr-338	627	10	what	what	PRON
ftr-338	627	11	constitutes	constitute	VERB
ftr-338	627	12	a	a	DET
ftr-338	627	13	“	"	PUNCT
ftr-338	627	14	permanent	permanent	ADJ
ftr-338	627	15	home	home	NOUN
ftr-338	627	16	.	.	PUNCT
ftr-338	627	17	”	"	PUNCT
ftr-338	628	1	the	the	DET
ftr-338	628	2	technical	technical	ADJ
ftr-338	628	3	explanation	explanation	NOUN
ftr-338	628	4	to	to	ADP
ftr-338	628	5	the	the	DET
ftr-338	628	6	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	628	7	treaty	treaty	NOUN
ftr-338	628	8	is	be	AUX
ftr-338	628	9	silent	silent	ADJ
ftr-338	628	10	on	on	ADP
ftr-338	628	11	this	this	DET
ftr-338	628	12	topic	topic	NOUN
ftr-338	628	13	,	,	PUNCT
ftr-338	628	14	and	and	CCONJ
ftr-338	628	15	makes	make	VERB
ftr-338	628	16	reference	reference	NOUN
ftr-338	628	17	to	to	ADP
ftr-338	628	18	the	the	DET
ftr-338	628	19	model	model	NOUN
ftr-338	628	20	treaty	treaty	NOUN
ftr-338	628	21	put	put	VERB
ftr-338	628	22	forth	forth	ADP
ftr-338	628	23	by	by	ADP
ftr-338	628	24	the	the	DET
ftr-338	628	25	oecd.181	oecd.181	PRON
ftr-338	628	26	the	the	DET
ftr-338	628	27	commentary	commentary	NOUN
ftr-338	628	28	to	to	ADP
ftr-338	628	29	the	the	DET
ftr-338	628	30	oecd	oecd	PROPN
ftr-338	628	31	model	model	NOUN
ftr-338	628	32	treaty	treaty	NOUN
ftr-338	628	33	includes	include	VERB
ftr-338	628	34	language	language	NOUN
ftr-338	628	35	similar	similar	ADJ
ftr-338	628	36	to	to	ADP
ftr-338	628	37	the	the	DET
ftr-338	628	38	definition	definition	NOUN
ftr-338	628	39	of	of	ADP
ftr-338	628	40	“	"	PUNCT
ftr-338	628	41	permanent	permanent	ADJ
ftr-338	628	42	home	home	NOUN
ftr-338	628	43	”	"	PUNCT
ftr-338	628	44	contained	contain	VERB
ftr-338	628	45	in	in	ADP
ftr-338	628	46	the	the	DET
ftr-338	628	47	u.s	u.s	PROPN
ftr-338	628	48	.	.	PROPN
ftr-338	628	49	tax	tax	NOUN
ftr-338	628	50	regulations.182	regulations.182	NOUN
ftr-338	628	51	under	under	ADP
ftr-338	628	52	that	that	DET
ftr-338	628	53	definition	definition	NOUN
ftr-338	628	54	,	,	PUNCT
ftr-338	628	55	a	a	DET
ftr-338	628	56	permanent	permanent	ADJ
ftr-338	628	57	home	home	NOUN
ftr-338	628	58	is	be	AUX
ftr-338	628	59	one	one	NUM
ftr-338	628	60	that	that	PRON
ftr-338	628	61	is	be	AUX
ftr-338	628	62	continuously	continuously	ADV
ftr-338	628	63	available	available	ADJ
ftr-338	628	64	to	to	ADP
ftr-338	628	65	the	the	DET
ftr-338	628	66	person	person	NOUN
ftr-338	628	67	;	;	PUNCT
ftr-338	628	68	it	it	PRON
ftr-338	628	69	does	do	AUX
ftr-338	628	70	not	not	PART
ftr-338	628	71	matter	matter	VERB
ftr-338	628	72	whether	whether	SCONJ
ftr-338	628	73	such	such	ADJ
ftr-338	628	74	home	home	NOUN
ftr-338	628	75	is	be	AUX
ftr-338	628	76	owned	own	VERB
ftr-338	628	77	or	or	CCONJ
ftr-338	628	78	rented	rent	VERB
ftr-338	628	79	,	,	PUNCT
ftr-338	628	80	or	or	CCONJ
ftr-338	628	81	whether	whether	SCONJ
ftr-338	628	82	it	it	PRON
ftr-338	628	83	is	be	AUX
ftr-338	628	84	a	a	DET
ftr-338	628	85	house	house	NOUN
ftr-338	628	86	or	or	CCONJ
ftr-338	628	87	apartment.183	apartment.183	NOUN
ftr-338	628	88	this	this	DET
ftr-338	628	89	guidance	guidance	NOUN
ftr-338	628	90	is	be	AUX
ftr-338	628	91	vague	vague	ADJ
ftr-338	628	92	,	,	PUNCT
ftr-338	628	93	and	and	CCONJ
ftr-338	628	94	in	in	ADP
ftr-338	628	95	the	the	DET
ftr-338	628	96	context	context	NOUN
ftr-338	628	97	of	of	ADP
ftr-338	628	98	a	a	DET
ftr-338	628	99	mexican	mexican	ADJ
ftr-338	628	100	citizen	citizen	NOUN
ftr-338	628	101	with	with	ADP
ftr-338	628	102	connections	connection	NOUN
ftr-338	628	103	to	to	ADP
ftr-338	628	104	both	both	DET
ftr-338	628	105	countries	country	NOUN
ftr-338	628	106	(	(	PUNCT
ftr-338	628	107	i.e.	i.e.	X
ftr-338	628	108	,	,	PUNCT
ftr-338	628	109	a	a	DET
ftr-338	628	110	home	home	NOUN
ftr-338	628	111	in	in	ADP
ftr-338	628	112	mexico	mexico	PROPN
ftr-338	628	113	,	,	PUNCT
ftr-338	628	114	but	but	CCONJ
ftr-338	628	115	family	family	NOUN
ftr-338	628	116	and	and	CCONJ
ftr-338	628	117	available	available	ADJ
ftr-338	628	118	space	space	NOUN
ftr-338	628	119	to	to	PART
ftr-338	628	120	stay	stay	VERB
ftr-338	628	121	in	in	ADP
ftr-338	628	122	the	the	DET
ftr-338	628	123	united	united	PROPN
ftr-338	628	124	states	states	PROPN
ftr-338	628	125	)	)	PUNCT
ftr-338	628	126	,	,	PUNCT
ftr-338	628	127	it	it	PRON
ftr-338	628	128	is	be	AUX
ftr-338	628	129	possible	possible	ADJ
ftr-338	628	130	that	that	SCONJ
ftr-338	628	131	the	the	DET
ftr-338	628	132	person	person	NOUN
ftr-338	628	133	will	will	AUX
ftr-338	628	134	be	be	AUX
ftr-338	628	135	considered	consider	VERB
ftr-338	628	136	to	to	PART
ftr-338	628	137	have	have	VERB
ftr-338	628	138	a	a	DET
ftr-338	628	139	permanent	permanent	ADJ
ftr-338	628	140	home	home	NOUN
ftr-338	628	141	in	in	ADP
ftr-338	628	142	both	both	DET
ftr-338	628	143	countries	country	NOUN
ftr-338	628	144	.	.	PUNCT
ftr-338	629	1	accordingly	accordingly	ADV
ftr-338	629	2	,	,	PUNCT
ftr-338	629	3	this	this	DET
ftr-338	629	4	first	first	ADJ
ftr-338	629	5	tie	tie	NOUN
ftr-338	629	6	-	-	PUNCT
ftr-338	629	7	breaker	breaker	NOUN
ftr-338	629	8	may	may	AUX
ftr-338	629	9	not	not	PART
ftr-338	629	10	settle	settle	VERB
ftr-338	629	11	residency	residency	NOUN
ftr-338	629	12	,	,	PUNCT
ftr-338	629	13	and	and	CCONJ
ftr-338	629	14	the	the	DET
ftr-338	629	15	next	next	ADJ
ftr-338	629	16	tie	tie	NOUN
ftr-338	629	17	-	-	PUNCT
ftr-338	629	18	breaker	breaker	NOUN
ftr-338	629	19	must	must	AUX
ftr-338	629	20	be	be	AUX
ftr-338	629	21	considered	consider	VERB
ftr-338	629	22	.	.	PUNCT
ftr-338	630	1	b.	b.	NOUN
ftr-338	630	2	“	"	PUNCT
ftr-338	630	3	center	center	NOUN
ftr-338	630	4	of	of	ADP
ftr-338	630	5	vital	vital	ADJ
ftr-338	630	6	interests	interest	NOUN
ftr-338	630	7	”	"	PUNCT
ftr-338	630	8	if	if	SCONJ
ftr-338	630	9	the	the	DET
ftr-338	630	10	person	person	NOUN
ftr-338	630	11	has	have	VERB
ftr-338	630	12	a	a	DET
ftr-338	630	13	permanent	permanent	ADJ
ftr-338	630	14	home	home	NOUN
ftr-338	630	15	available	available	ADJ
ftr-338	630	16	to	to	ADP
ftr-338	630	17	her	she	PRON
ftr-338	630	18	in	in	ADP
ftr-338	630	19	both	both	DET
ftr-338	630	20	mexico	mexico	PROPN
ftr-338	630	21	and	and	CCONJ
ftr-338	630	22	the	the	DET
ftr-338	630	23	united	united	PROPN
ftr-338	630	24	states	states	PROPN
ftr-338	630	25	,	,	PUNCT
ftr-338	630	26	then	then	ADV
ftr-338	630	27	the	the	DET
ftr-338	630	28	treaty	treaty	NOUN
ftr-338	630	29	will	will	AUX
ftr-338	630	30	grant	grant	VERB
ftr-338	630	31	residency	residency	NOUN
ftr-338	630	32	to	to	ADP
ftr-338	630	33	the	the	DET
ftr-338	630	34	country	country	NOUN
ftr-338	630	35	where	where	SCONJ
ftr-338	630	36	her	her	PRON
ftr-338	630	37	“	"	PUNCT
ftr-338	630	38	personal	personal	ADJ
ftr-338	630	39	and	and	CCONJ
ftr-338	630	40	economic	economic	ADJ
ftr-338	630	41	relations	relation	NOUN
ftr-338	630	42	”	"	PUNCT
ftr-338	630	43	are	be	AUX
ftr-338	630	44	closer	close	ADJ
ftr-338	630	45	.	.	PUNCT
ftr-338	631	1	the	the	DET
ftr-338	631	2	treaty	treaty	NOUN
ftr-338	631	3	,	,	PUNCT
ftr-338	631	4	parenthetically	parenthetically	ADV
ftr-338	631	5	,	,	PUNCT
ftr-338	631	6	calls	call	VERB
ftr-338	631	7	this	this	PRON
ftr-338	631	8	the	the	DET
ftr-338	631	9	“	"	PUNCT
ftr-338	631	10	center	center	NOUN
ftr-338	631	11	of	of	ADP
ftr-338	631	12	vital	vital	ADJ
ftr-338	631	13	interests	interest	NOUN
ftr-338	631	14	”	"	PUNCT
ftr-338	631	15	test.184	test.184	VERB
ftr-338	631	16	according	accord	VERB
ftr-338	631	17	to	to	ADP
ftr-338	631	18	the	the	DET
ftr-338	631	19	oecd	oecd	PROPN
ftr-338	631	20	commentary	commentary	NOUN
ftr-338	631	21	and	and	CCONJ
ftr-338	631	22	other	other	ADJ
ftr-338	631	23	relevant	relevant	ADJ
ftr-338	631	24	authority	authority	NOUN
ftr-338	631	25	,	,	PUNCT
ftr-338	631	26	the	the	DET
ftr-338	631	27	center	center	NOUN
ftr-338	631	28	of	of	ADP
ftr-338	631	29	vital	vital	ADJ
ftr-338	631	30	interests	interest	NOUN
ftr-338	631	31	test	test	NOUN
ftr-338	631	32	requires	require	VERB
ftr-338	631	33	a	a	DET
ftr-338	631	34	weighing	weighing	NOUN
ftr-338	631	35	of	of	ADP
ftr-338	631	36	various	various	ADJ
ftr-338	631	37	factors	factor	NOUN
ftr-338	631	38	to	to	PART
ftr-338	631	39	determine	determine	VERB
ftr-338	631	40	where	where	SCONJ
ftr-338	631	41	such	such	ADJ
ftr-338	631	42	center	center	NOUN
ftr-338	631	43	lies	lie	VERB
ftr-338	631	44	for	for	ADP
ftr-338	631	45	the	the	DET
ftr-338	631	46	particular	particular	ADJ
ftr-338	631	47	individual.185	individual.185	ADJ
ftr-338	631	48	factors	factor	NOUN
ftr-338	631	49	to	to	PART
ftr-338	631	50	be	be	AUX
ftr-338	631	51	considered	consider	VERB
ftr-338	631	52	include	include	VERB
ftr-338	631	53	location	location	NOUN
ftr-338	631	54	of	of	ADP
ftr-338	631	55	family	family	NOUN
ftr-338	631	56	and	and	CCONJ
ftr-338	631	57	other	other	ADJ
ftr-338	631	58	social	social	ADJ
ftr-338	631	59	interests	interest	NOUN
ftr-338	631	60	;	;	PUNCT
ftr-338	631	61	location	location	NOUN
ftr-338	631	62	180	180	NUM
ftr-338	631	63	.	.	PUNCT
ftr-338	632	1	see	see	VERB
ftr-338	632	2	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	632	3	treaty	treaty	PROPN
ftr-338	632	4	,	,	PUNCT
ftr-338	632	5	supra	supra	PROPN
ftr-338	632	6	note	note	VERB
ftr-338	632	7	38	38	NUM
ftr-338	632	8	,	,	PUNCT
ftr-338	632	9	art	art	NOUN
ftr-338	632	10	.	.	PUNCT
ftr-338	633	1	4(2)(a	4(2)(a	NUM
ftr-338	633	2	)	)	PUNCT
ftr-338	633	3	.	.	PUNCT
ftr-338	634	1	181	181	NUM
ftr-338	634	2	.	.	PUNCT
ftr-338	635	1	treasury	treasury	PROPN
ftr-338	635	2	department	department	PROPN
ftr-338	635	3	technical	technical	ADJ
ftr-338	635	4	explanation	explanation	NOUN
ftr-338	635	5	of	of	ADP
ftr-338	635	6	the	the	DET
ftr-338	635	7	convention	convention	NOUN
ftr-338	635	8	and	and	CCONJ
ftr-338	635	9	protocol	protocol	NOUN
ftr-338	635	10	between	between	ADP
ftr-338	635	11	the	the	DET
ftr-338	635	12	government	government	NOUN
ftr-338	635	13	of	of	ADP
ftr-338	635	14	the	the	DET
ftr-338	635	15	united	united	PROPN
ftr-338	635	16	states	states	PROPN
ftr-338	635	17	of	of	ADP
ftr-338	635	18	america	america	PROPN
ftr-338	635	19	and	and	CCONJ
ftr-338	635	20	the	the	DET
ftr-338	635	21	government	government	NOUN
ftr-338	635	22	of	of	ADP
ftr-338	635	23	the	the	DET
ftr-338	635	24	united	united	PROPN
ftr-338	635	25	mexican	mexican	PROPN
ftr-338	635	26	states	states	PROPN
ftr-338	635	27	for	for	ADP
ftr-338	635	28	the	the	DET
ftr-338	635	29	avoidance	avoidance	NOUN
ftr-338	635	30	of	of	ADP
ftr-338	635	31	double	double	ADJ
ftr-338	635	32	taxation	taxation	NOUN
ftr-338	635	33	and	and	CCONJ
ftr-338	635	34	the	the	DET
ftr-338	635	35	prevention	prevention	NOUN
ftr-338	635	36	of	of	ADP
ftr-338	635	37	fiscal	fiscal	ADJ
ftr-338	635	38	evasion	evasion	NOUN
ftr-338	635	39	with	with	ADP
ftr-338	635	40	respect	respect	NOUN
ftr-338	635	41	to	to	ADP
ftr-338	635	42	taxes	taxis	NOUN
ftr-338	635	43	on	on	ADP
ftr-338	635	44	income	income	NOUN
ftr-338	635	45	,	,	PUNCT
ftr-338	635	46	art	art	NOUN
ftr-338	635	47	.	.	PUNCT
ftr-338	636	1	4	4	NUM
ftr-338	636	2	.	.	NOUN
ftr-338	636	3	182	182	NUM
ftr-338	636	4	.	.	PUNCT
ftr-338	637	1	oecd	oecd	PROPN
ftr-338	637	2	:	:	PUNCT
ftr-338	637	3	technical	technical	ADJ
ftr-338	637	4	explanation	explanation	NOUN
ftr-338	637	5	(	(	PUNCT
ftr-338	637	6	2005	2005	NUM
ftr-338	637	7	income	income	NOUN
ftr-338	637	8	tax	tax	NOUN
ftr-338	637	9	treaty	treaty	NOUN
ftr-338	637	10	)	)	PUNCT
ftr-338	637	11	,	,	PUNCT
ftr-338	637	12	art	art	NOUN
ftr-338	637	13	.	.	PUNCT
ftr-338	638	1	4	4	NUM
ftr-338	639	1	[	[	X
ftr-338	639	2	hereinafter	hereinafter	NOUN
ftr-338	639	3	oecd	oecd	PROPN
ftr-338	639	4	:	:	PUNCT
ftr-338	639	5	technical	technical	ADJ
ftr-338	639	6	explanation	explanation	NOUN
ftr-338	639	7	]	]	X
ftr-338	639	8	.	.	PUNCT
ftr-338	640	1	183	183	NUM
ftr-338	640	2	.	.	PUNCT
ftr-338	641	1	reg	reg	NOUN
ftr-338	641	2	.	.	PUNCT
ftr-338	642	1	§	§	PROPN
ftr-338	642	2	301.7701(b)-2(d)(2	301.7701(b)-2(d)(2	NUM
ftr-338	642	3	)	)	PUNCT
ftr-338	642	4	.	.	PUNCT
ftr-338	643	1	184	184	X
ftr-338	643	2	.	.	PUNCT
ftr-338	644	1	see	see	VERB
ftr-338	644	2	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	644	3	treaty	treaty	PROPN
ftr-338	644	4	,	,	PUNCT
ftr-338	644	5	supra	supra	PROPN
ftr-338	644	6	note	note	VERB
ftr-338	644	7	38	38	NUM
ftr-338	644	8	,	,	PUNCT
ftr-338	644	9	art	art	NOUN
ftr-338	644	10	.	.	PUNCT
ftr-338	645	1	4(2)(a	4(2)(a	NUM
ftr-338	645	2	)	)	PUNCT
ftr-338	645	3	.	.	PUNCT
ftr-338	646	1	185	185	NUM
ftr-338	646	2	.	.	PUNCT
ftr-338	647	1	oecd	oecd	PROPN
ftr-338	647	2	:	:	PUNCT
ftr-338	647	3	technical	technical	ADJ
ftr-338	647	4	explanation	explanation	PROPN
ftr-338	647	5	,	,	PUNCT
ftr-338	647	6	supra	supra	PROPN
ftr-338	647	7	note	note	PROPN
ftr-338	647	8	182	182	NUM
ftr-338	647	9	.	.	X
ftr-338	647	10	854	854	NUM
ftr-338	647	11	florida	florida	PROPN
ftr-338	647	12	tax	tax	NOUN
ftr-338	647	13	review	review	NOUN
ftr-338	647	14	[	[	X
ftr-338	647	15	vol.12:10	vol.12:10	NOUN
ftr-338	647	16	of	of	ADP
ftr-338	647	17	business	business	NOUN
ftr-338	647	18	activities	activity	NOUN
ftr-338	647	19	;	;	PUNCT
ftr-338	647	20	location	location	NOUN
ftr-338	647	21	of	of	ADP
ftr-338	647	22	cultural	cultural	ADJ
ftr-338	647	23	activities	activity	NOUN
ftr-338	647	24	;	;	PUNCT
ftr-338	647	25	and	and	CCONJ
ftr-338	647	26	place	place	NOUN
ftr-338	647	27	of	of	ADP
ftr-338	647	28	administration	administration	NOUN
ftr-338	647	29	of	of	ADP
ftr-338	647	30	property.186	property.186	PROPN
ftr-338	647	31	one	one	NUM
ftr-338	647	32	prominent	prominent	ADJ
ftr-338	647	33	commentator	commentator	NOUN
ftr-338	647	34	has	have	AUX
ftr-338	647	35	asserted	assert	VERB
ftr-338	647	36	that	that	SCONJ
ftr-338	647	37	applicability	applicability	NOUN
ftr-338	647	38	of	of	ADP
ftr-338	647	39	the	the	DET
ftr-338	647	40	center	center	NOUN
ftr-338	647	41	of	of	ADP
ftr-338	647	42	vital	vital	ADJ
ftr-338	647	43	interests	interest	NOUN
ftr-338	647	44	test	test	NOUN
ftr-338	647	45	should	should	AUX
ftr-338	647	46	consider	consider	VERB
ftr-338	647	47	u.s	u.s	PROPN
ftr-338	647	48	.	.	PROPN
ftr-338	647	49	law	law	NOUN
ftr-338	647	50	as	as	SCONJ
ftr-338	647	51	it	it	PRON
ftr-338	647	52	existed	exist	VERB
ftr-338	647	53	prior	prior	ADV
ftr-338	647	54	to	to	ADP
ftr-338	647	55	introduction	introduction	NOUN
ftr-338	647	56	of	of	ADP
ftr-338	647	57	the	the	DET
ftr-338	647	58	substantial	substantial	ADJ
ftr-338	647	59	presence	presence	NOUN
ftr-338	647	60	test	test	NOUN
ftr-338	647	61	in	in	ADP
ftr-338	647	62	1984	1984	NUM
ftr-338	647	63	.	.	PUNCT
ftr-338	648	1	if	if	SCONJ
ftr-338	648	2	this	this	PRON
ftr-338	648	3	is	be	AUX
ftr-338	648	4	indeed	indeed	ADV
ftr-338	648	5	the	the	DET
ftr-338	648	6	case	case	NOUN
ftr-338	648	7	,	,	PUNCT
ftr-338	648	8	then	then	ADV
ftr-338	648	9	perhaps	perhaps	ADV
ftr-338	648	10	the	the	DET
ftr-338	648	11	authorities	authority	NOUN
ftr-338	648	12	can	can	AUX
ftr-338	648	13	consider	consider	VERB
ftr-338	648	14	the	the	DET
ftr-338	648	15	situation	situation	NOUN
ftr-338	648	16	in	in	ADP
ftr-338	648	17	the	the	DET
ftr-338	648	18	person	person	NOUN
ftr-338	648	19	’s	’s	PART
ftr-338	648	20	home	home	NOUN
ftr-338	648	21	country	country	NOUN
ftr-338	648	22	when	when	SCONJ
ftr-338	648	23	making	make	VERB
ftr-338	648	24	the	the	DET
ftr-338	648	25	determination	determination	NOUN
ftr-338	648	26	of	of	ADP
ftr-338	648	27	the	the	DET
ftr-338	648	28	location	location	NOUN
ftr-338	648	29	of	of	ADP
ftr-338	648	30	“	"	PUNCT
ftr-338	648	31	center	center	NOUN
ftr-338	648	32	of	of	ADP
ftr-338	648	33	vital	vital	ADJ
ftr-338	648	34	interests	interest	NOUN
ftr-338	648	35	.	.	PUNCT
ftr-338	648	36	”187	”187	PUNCT
ftr-338	649	1	authorities	authority	NOUN
ftr-338	649	2	would	would	AUX
ftr-338	649	3	also	also	ADV
ftr-338	649	4	be	be	AUX
ftr-338	649	5	able	able	ADJ
ftr-338	649	6	to	to	PART
ftr-338	649	7	consider	consider	VERB
ftr-338	649	8	the	the	DET
ftr-338	649	9	person	person	NOUN
ftr-338	649	10	’s	’s	PART
ftr-338	649	11	intentions	intention	NOUN
ftr-338	649	12	regarding	regard	VERB
ftr-338	649	13	residency	residency	NOUN
ftr-338	649	14	,	,	PUNCT
ftr-338	649	15	as	as	ADV
ftr-338	649	16	well	well	ADV
ftr-338	649	17	as	as	ADP
ftr-338	649	18	many	many	ADJ
ftr-338	649	19	other	other	ADJ
ftr-338	649	20	relevant	relevant	ADJ
ftr-338	649	21	factors	factor	NOUN
ftr-338	649	22	.	.	PUNCT
ftr-338	650	1	however	however	ADV
ftr-338	650	2	,	,	PUNCT
ftr-338	650	3	there	there	PRON
ftr-338	650	4	is	be	VERB
ftr-338	650	5	very	very	ADV
ftr-338	650	6	little	little	ADJ
ftr-338	650	7	actual	actual	ADJ
ftr-338	650	8	direct	direct	ADJ
ftr-338	650	9	authority	authority	NOUN
ftr-338	650	10	regarding	regard	VERB
ftr-338	650	11	how	how	SCONJ
ftr-338	650	12	the	the	DET
ftr-338	650	13	irs	irs	PROPN
ftr-338	650	14	or	or	CCONJ
ftr-338	650	15	u.s	u.s	PROPN
ftr-338	650	16	.	.	PROPN
ftr-338	650	17	courts	court	NOUN
ftr-338	650	18	would	would	AUX
ftr-338	650	19	apply	apply	VERB
ftr-338	650	20	this	this	DET
ftr-338	650	21	test.188	test.188	NOUN
ftr-338	650	22	the	the	DET
ftr-338	650	23	only	only	ADJ
ftr-338	650	24	relevant	relevant	ADJ
ftr-338	650	25	case	case	NOUN
ftr-338	650	26	decided	decide	VERB
ftr-338	650	27	by	by	ADP
ftr-338	650	28	a	a	DET
ftr-338	650	29	u.s	u.s	PROPN
ftr-338	650	30	.	.	PROPN
ftr-338	650	31	court	court	PROPN
ftr-338	650	32	appears	appear	VERB
ftr-338	650	33	to	to	PART
ftr-338	650	34	be	be	AUX
ftr-338	650	35	a	a	DET
ftr-338	650	36	tax	tax	NOUN
ftr-338	650	37	court	court	NOUN
ftr-338	650	38	memorandum	memorandum	NOUN
ftr-338	650	39	decision	decision	NOUN
ftr-338	650	40	from	from	ADP
ftr-338	650	41	1998.189	1998.189	NUM
ftr-338	650	42	in	in	ADP
ftr-338	650	43	that	that	DET
ftr-338	650	44	case	case	NOUN
ftr-338	650	45	,	,	PUNCT
ftr-338	650	46	the	the	DET
ftr-338	650	47	tax	tax	NOUN
ftr-338	650	48	court	court	NOUN
ftr-338	650	49	held	hold	VERB
ftr-338	650	50	that	that	SCONJ
ftr-338	650	51	there	there	PRON
ftr-338	650	52	was	be	VERB
ftr-338	650	53	“	"	PUNCT
ftr-338	650	54	doubt	doubt	NOUN
ftr-338	650	55	”	"	PUNCT
ftr-338	650	56	as	as	ADP
ftr-338	650	57	to	to	ADP
ftr-338	650	58	the	the	DET
ftr-338	650	59	taxpayer	taxpayer	NOUN
ftr-338	650	60	’s	’s	PART
ftr-338	650	61	center	center	NOUN
ftr-338	650	62	of	of	ADP
ftr-338	650	63	vital	vital	ADJ
ftr-338	650	64	interests	interest	NOUN
ftr-338	650	65	,	,	PUNCT
ftr-338	650	66	and	and	CCONJ
ftr-338	650	67	hence	hence	ADV
ftr-338	650	68	did	do	AUX
ftr-338	650	69	not	not	PART
ftr-338	650	70	draw	draw	VERB
ftr-338	650	71	a	a	DET
ftr-338	650	72	conclusion	conclusion	NOUN
ftr-338	650	73	as	as	ADP
ftr-338	650	74	to	to	ADP
ftr-338	650	75	the	the	DET
ftr-338	650	76	location	location	NOUN
ftr-338	650	77	of	of	ADP
ftr-338	650	78	such	such	ADJ
ftr-338	650	79	interests	interest	NOUN
ftr-338	650	80	;	;	PUNCT
ftr-338	650	81	instead	instead	ADV
ftr-338	650	82	,	,	PUNCT
ftr-338	650	83	it	it	PRON
ftr-338	650	84	moved	move	VERB
ftr-338	650	85	on	on	ADP
ftr-338	650	86	to	to	ADP
ftr-338	650	87	the	the	DET
ftr-338	650	88	second	second	ADJ
ftr-338	650	89	tie	tie	NOUN
ftr-338	650	90	-	-	PUNCT
ftr-338	650	91	breaker	breaker	NOUN
ftr-338	650	92	(	(	PUNCT
ftr-338	650	93	habitual	habitual	ADJ
ftr-338	650	94	abode	abode	NOUN
ftr-338	650	95	)	)	PUNCT
ftr-338	650	96	described	describe	VERB
ftr-338	650	97	below.190	below.190	VERB
ftr-338	650	98	it	it	PRON
ftr-338	650	99	can	can	AUX
ftr-338	650	100	be	be	AUX
ftr-338	650	101	seen	see	VERB
ftr-338	650	102	from	from	ADP
ftr-338	650	103	this	this	DET
ftr-338	650	104	test	test	NOUN
ftr-338	650	105	(	(	PUNCT
ftr-338	650	106	and	and	CCONJ
ftr-338	650	107	the	the	DET
ftr-338	650	108	tax	tax	NOUN
ftr-338	650	109	court	court	NOUN
ftr-338	650	110	’s	’s	PART
ftr-338	650	111	conclusion	conclusion	NOUN
ftr-338	650	112	)	)	PUNCT
ftr-338	650	113	that	that	SCONJ
ftr-338	650	114	it	it	PRON
ftr-338	650	115	is	be	AUX
ftr-338	650	116	easy	easy	ADJ
ftr-338	650	117	for	for	SCONJ
ftr-338	650	118	an	an	DET
ftr-338	650	119	individual	individual	NOUN
ftr-338	650	120	to	to	PART
ftr-338	650	121	have	have	VERB
ftr-338	650	122	either	either	CCONJ
ftr-338	650	123	no	no	DET
ftr-338	650	124	“	"	PUNCT
ftr-338	650	125	center	center	NOUN
ftr-338	650	126	of	of	ADP
ftr-338	650	127	vital	vital	ADJ
ftr-338	650	128	interest	interest	NOUN
ftr-338	650	129	”	"	PUNCT
ftr-338	650	130	or	or	CCONJ
ftr-338	650	131	for	for	ADP
ftr-338	650	132	the	the	DET
ftr-338	650	133	question	question	NOUN
ftr-338	650	134	to	to	PART
ftr-338	650	135	be	be	AUX
ftr-338	650	136	unclear.191	unclear.191	NOUN
ftr-338	650	137	in	in	ADP
ftr-338	650	138	such	such	DET
ftr-338	650	139	a	a	DET
ftr-338	650	140	case	case	NOUN
ftr-338	650	141	,	,	PUNCT
ftr-338	650	142	the	the	DET
ftr-338	650	143	person	person	NOUN
ftr-338	650	144	would	would	AUX
ftr-338	650	145	be	be	AUX
ftr-338	650	146	required	require	VERB
ftr-338	650	147	to	to	PART
ftr-338	650	148	move	move	VERB
ftr-338	650	149	on	on	ADP
ftr-338	650	150	to	to	ADP
ftr-338	650	151	the	the	DET
ftr-338	650	152	next	next	ADJ
ftr-338	650	153	tie	tie	NOUN
ftr-338	650	154	-	-	PUNCT
ftr-338	650	155	breaker	breaker	NOUN
ftr-338	650	156	.	.	PUNCT
ftr-338	651	1	3	3	X
ftr-338	651	2	.	.	NOUN
ftr-338	651	3	second	second	ADJ
ftr-338	651	4	tie	tie	NOUN
ftr-338	651	5	-	-	PUNCT
ftr-338	651	6	breaker	breaker	NOUN
ftr-338	651	7	–	–	PUNCT
ftr-338	651	8	“	"	PUNCT
ftr-338	651	9	habitual	habitual	ADJ
ftr-338	651	10	abode	abode	NOUN
ftr-338	651	11	”	"	PUNCT
ftr-338	651	12	this	this	DET
ftr-338	651	13	tie	tie	NOUN
ftr-338	651	14	-	-	PUNCT
ftr-338	651	15	breaker	breaker	NOUN
ftr-338	651	16	looks	look	VERB
ftr-338	651	17	to	to	ADP
ftr-338	651	18	the	the	DET
ftr-338	651	19	location	location	NOUN
ftr-338	651	20	of	of	ADP
ftr-338	651	21	the	the	DET
ftr-338	651	22	person	person	NOUN
ftr-338	651	23	’s	’s	PART
ftr-338	651	24	“	"	PUNCT
ftr-338	651	25	habitual	habitual	ADJ
ftr-338	651	26	abode	abode	NOUN
ftr-338	651	27	.	.	PUNCT
ftr-338	652	1	”192	”192	PUNCT
ftr-338	652	2	this	this	DET
ftr-338	652	3	term	term	NOUN
ftr-338	652	4	must	must	AUX
ftr-338	652	5	mean	mean	VERB
ftr-338	652	6	something	something	PRON
ftr-338	652	7	different	different	ADJ
ftr-338	652	8	than	than	ADP
ftr-338	652	9	“	"	PUNCT
ftr-338	652	10	permanent	permanent	ADJ
ftr-338	652	11	home	home	NOUN
ftr-338	652	12	,	,	PUNCT
ftr-338	652	13	”	"	PUNCT
ftr-338	652	14	given	give	VERB
ftr-338	652	15	that	that	SCONJ
ftr-338	652	16	this	this	DET
ftr-338	652	17	term	term	NOUN
ftr-338	652	18	is	be	AUX
ftr-338	652	19	also	also	ADV
ftr-338	652	20	used	use	VERB
ftr-338	652	21	in	in	ADP
ftr-338	652	22	article	article	NOUN
ftr-338	652	23	4	4	NUM
ftr-338	652	24	of	of	ADP
ftr-338	652	25	the	the	DET
ftr-338	652	26	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	652	27	treaty	treaty	NOUN
ftr-338	652	28	,	,	PUNCT
ftr-338	652	29	though	though	SCONJ
ftr-338	652	30	the	the	DET
ftr-338	652	31	exact	exact	ADJ
ftr-338	652	32	meaning	meaning	NOUN
ftr-338	652	33	of	of	ADP
ftr-338	652	34	habitual	habitual	ADJ
ftr-338	652	35	abode	abode	NOUN
ftr-338	652	36	is	be	AUX
ftr-338	652	37	unclear	unclear	ADJ
ftr-338	652	38	.	.	PUNCT
ftr-338	653	1	in	in	ADP
ftr-338	653	2	the	the	DET
ftr-338	653	3	one	one	NUM
ftr-338	653	4	relevant	relevant	ADJ
ftr-338	653	5	case	case	NOUN
ftr-338	653	6	,	,	PUNCT
ftr-338	653	7	the	the	DET
ftr-338	653	8	tax	tax	NOUN
ftr-338	653	9	court	court	NOUN
ftr-338	653	10	determined	determine	VERB
ftr-338	653	11	that	that	SCONJ
ftr-338	653	12	habitual	habitual	ADJ
ftr-338	653	13	abode	abode	NOUN
ftr-338	653	14	effectively	effectively	ADV
ftr-338	653	15	means	mean	VERB
ftr-338	653	16	the	the	DET
ftr-338	653	17	country	country	NOUN
ftr-338	653	18	in	in	ADP
ftr-338	653	19	which	which	PRON
ftr-338	653	20	the	the	DET
ftr-338	653	21	individual	individual	NOUN
ftr-338	653	22	stays	stay	VERB
ftr-338	653	23	most	most	ADV
ftr-338	653	24	frequently	frequently	ADV
ftr-338	653	25	during	during	ADP
ftr-338	653	26	the	the	DET
ftr-338	653	27	year	year	NOUN
ftr-338	653	28	in	in	ADP
ftr-338	653	29	question.193	question.193	NOUN
ftr-338	653	30	in	in	ADP
ftr-338	653	31	making	make	VERB
ftr-338	653	32	this	this	DET
ftr-338	653	33	determination	determination	NOUN
ftr-338	653	34	,	,	PUNCT
ftr-338	653	35	the	the	DET
ftr-338	653	36	court	court	NOUN
ftr-338	653	37	counted	count	VERB
ftr-338	653	38	the	the	DET
ftr-338	653	39	number	number	NOUN
ftr-338	653	40	of	of	ADP
ftr-338	653	41	days	day	NOUN
ftr-338	653	42	the	the	DET
ftr-338	653	43	individual	individual	NOUN
ftr-338	653	44	was	be	AUX
ftr-338	653	45	present	present	ADJ
ftr-338	653	46	in	in	ADP
ftr-338	653	47	each	each	DET
ftr-338	653	48	country	country	NOUN
ftr-338	653	49	,	,	PUNCT
ftr-338	653	50	186	186	NUM
ftr-338	653	51	.	.	PUNCT
ftr-338	654	1	i	i	PRON
ftr-338	654	2	d.	d.	PROPN
ftr-338	654	3	187	187	NUM
ftr-338	654	4	.	.	PUNCT
ftr-338	655	1	isenbergh	isenbergh	PROPN
ftr-338	655	2	,	,	PUNCT
ftr-338	655	3	u.s	u.s	PROPN
ftr-338	655	4	.	.	PROPN
ftr-338	655	5	taxation	taxation	NOUN
ftr-338	655	6	,	,	PUNCT
ftr-338	655	7	supra	supra	PROPN
ftr-338	655	8	note	note	PROPN
ftr-338	655	9	56	56	NUM
ftr-338	655	10	,	,	PUNCT
ftr-338	655	11	at	at	ADP
ftr-338	655	12	¶	¶	PROPN
ftr-338	655	13	102.8.2	102.8.2	NUM
ftr-338	655	14	.	.	PUNCT
ftr-338	656	1	188	188	NUM
ftr-338	656	2	.	.	PUNCT
ftr-338	657	1	andersen	andersen	PROPN
ftr-338	657	2	,	,	PUNCT
ftr-338	657	3	tax	tax	NOUN
ftr-338	657	4	treaties	treaty	NOUN
ftr-338	657	5	,	,	PUNCT
ftr-338	657	6	supra	supra	PROPN
ftr-338	657	7	note	note	PROPN
ftr-338	657	8	155	155	NUM
ftr-338	657	9	,	,	PUNCT
ftr-338	657	10	at	at	ADP
ftr-338	657	11	¶	¶	PROPN
ftr-338	657	12	2.01[4][b][i	2.01[4][b][i	PROPN
ftr-338	657	13	]	]	X
ftr-338	657	14	(	(	PUNCT
ftr-338	657	15	commenting	comment	VERB
ftr-338	657	16	that	that	SCONJ
ftr-338	657	17	the	the	DET
ftr-338	657	18	term	term	NOUN
ftr-338	657	19	“	"	PUNCT
ftr-338	657	20	center	center	NOUN
ftr-338	657	21	of	of	ADP
ftr-338	657	22	vital	vital	ADJ
ftr-338	657	23	interests	interest	NOUN
ftr-338	657	24	”	"	PUNCT
ftr-338	657	25	is	be	AUX
ftr-338	657	26	not	not	PART
ftr-338	657	27	a	a	DET
ftr-338	657	28	well	well	ADV
ftr-338	657	29	-	-	PUNCT
ftr-338	657	30	developed	develop	VERB
ftr-338	657	31	concept	concept	NOUN
ftr-338	657	32	under	under	ADP
ftr-338	657	33	u.s	u.s	PROPN
ftr-338	657	34	.	.	PROPN
ftr-338	657	35	law	law	NOUN
ftr-338	657	36	)	)	PUNCT
ftr-338	657	37	.	.	PUNCT
ftr-338	658	1	189	189	NUM
ftr-338	658	2	.	.	PUNCT
ftr-338	659	1	podd	podd	ADJ
ftr-338	659	2	,	,	PUNCT
ftr-338	659	3	76	76	NUM
ftr-338	659	4	t.c	t.c	PROPN
ftr-338	659	5	.	.	PROPN
ftr-338	659	6	memo	memo	NOUN
ftr-338	659	7	.	.	PUNCT
ftr-338	660	1	(	(	PUNCT
ftr-338	660	2	cch	cch	NOUN
ftr-338	660	3	)	)	PUNCT
ftr-338	660	4	906	906	NUM
ftr-338	660	5	(	(	PUNCT
ftr-338	660	6	1998	1998	NUM
ftr-338	660	7	)	)	PUNCT
ftr-338	660	8	.	.	PUNCT
ftr-338	661	1	190	190	NUM
ftr-338	661	2	.	.	PUNCT
ftr-338	662	1	i	i	PRON
ftr-338	662	2	d.	d.	PROPN
ftr-338	662	3	at	at	ADP
ftr-338	662	4	910	910	NUM
ftr-338	662	5	.	.	PUNCT
ftr-338	663	1	191	191	NUM
ftr-338	663	2	.	.	PUNCT
ftr-338	664	1	other	other	ADJ
ftr-338	664	2	countries	country	NOUN
ftr-338	664	3	have	have	AUX
ftr-338	664	4	grappled	grapple	VERB
ftr-338	664	5	with	with	ADP
ftr-338	664	6	this	this	DET
ftr-338	664	7	language	language	NOUN
ftr-338	664	8	with	with	ADP
ftr-338	664	9	some	some	DET
ftr-338	664	10	success	success	NOUN
ftr-338	664	11	.	.	PUNCT
ftr-338	665	1	see	see	VERB
ftr-338	665	2	,	,	PUNCT
ftr-338	665	3	e.g.	e.g.	ADV
ftr-338	665	4	,	,	PUNCT
ftr-338	665	5	wolf	wolf	PROPN
ftr-338	665	6	.	.	PUNCT
ftr-338	666	1	v.	v.	ADP
ftr-338	666	2	the	the	DET
ftr-338	666	3	queen	queen	NOUN
ftr-338	666	4	,	,	PUNCT
ftr-338	666	5	2000	2000	NUM
ftr-338	666	6	canlii	canlii	NOUN
ftr-338	666	7	178	178	NUM
ftr-338	666	8	(	(	PUNCT
ftr-338	666	9	can	can	AUX
ftr-338	666	10	.	.	PUNCT
ftr-338	667	1	tax	tax	NOUN
ftr-338	667	2	ct	ct	PROPN
ftr-338	667	3	.	.	PUNCT
ftr-338	667	4	)	)	PUNCT
ftr-338	668	1	(	(	PUNCT
ftr-338	668	2	a	a	DET
ftr-338	668	3	canadian	canadian	ADJ
ftr-338	668	4	court	court	NOUN
ftr-338	668	5	determined	determine	VERB
ftr-338	668	6	an	an	DET
ftr-338	668	7	individual	individual	NOUN
ftr-338	668	8	to	to	PART
ftr-338	668	9	have	have	VERB
ftr-338	668	10	his	his	PRON
ftr-338	668	11	“	"	PUNCT
ftr-338	668	12	center	center	NOUN
ftr-338	668	13	of	of	ADP
ftr-338	668	14	vital	vital	ADJ
ftr-338	668	15	interests	interest	NOUN
ftr-338	668	16	”	"	PUNCT
ftr-338	668	17	in	in	ADP
ftr-338	668	18	the	the	DET
ftr-338	668	19	united	united	PROPN
ftr-338	668	20	states	states	PROPN
ftr-338	668	21	due	due	ADP
ftr-338	668	22	to	to	ADP
ftr-338	668	23	his	his	PRON
ftr-338	668	24	lack	lack	NOUN
ftr-338	668	25	of	of	ADP
ftr-338	668	26	intention	intention	NOUN
ftr-338	668	27	to	to	PART
ftr-338	668	28	remain	remain	VERB
ftr-338	668	29	in	in	ADP
ftr-338	668	30	canada	canada	PROPN
ftr-338	668	31	)	)	PUNCT
ftr-338	668	32	.	.	PUNCT
ftr-338	669	1	192	192	NUM
ftr-338	669	2	.	.	PUNCT
ftr-338	670	1	see	see	VERB
ftr-338	670	2	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	670	3	treaty	treaty	PROPN
ftr-338	670	4	,	,	PUNCT
ftr-338	670	5	supra	supra	PROPN
ftr-338	670	6	note	note	VERB
ftr-338	670	7	38	38	NUM
ftr-338	670	8	,	,	PUNCT
ftr-338	670	9	art	art	NOUN
ftr-338	670	10	.	.	PUNCT
ftr-338	671	1	4(2)(b	4(2)(b	ADJ
ftr-338	671	2	)	)	PUNCT
ftr-338	671	3	.	.	PUNCT
ftr-338	672	1	193	193	NUM
ftr-338	672	2	.	.	PUNCT
ftr-338	673	1	podd	podd	ADJ
ftr-338	673	2	,	,	PUNCT
ftr-338	673	3	t.	t.	PROPN
ftr-338	673	4	c.	c.	PROPN
ftr-338	673	5	memo	memo	NOUN
ftr-338	673	6	.	.	PUNCT
ftr-338	674	1	(	(	PUNCT
ftr-338	674	2	cch	cch	NOUN
ftr-338	674	3	)	)	PUNCT
ftr-338	674	4	906	906	NUM
ftr-338	674	5	at	at	ADP
ftr-338	674	6	910	910	NUM
ftr-338	674	7	.	.	PUNCT
ftr-338	675	1	2012	2012	NUM
ftr-338	675	2	]	]	PUNCT
ftr-338	675	3	one	one	NUM
ftr-338	675	4	danger	danger	NOUN
ftr-338	675	5	for	for	ADP
ftr-338	675	6	another	another	DET
ftr-338	675	7	855	855	NUM
ftr-338	675	8	even	even	ADV
ftr-338	675	9	if	if	SCONJ
ftr-338	675	10	the	the	DET
ftr-338	675	11	individual	individual	NOUN
ftr-338	675	12	did	do	AUX
ftr-338	675	13	not	not	PART
ftr-338	675	14	stay	stay	VERB
ftr-338	675	15	at	at	ADP
ftr-338	675	16	a	a	DET
ftr-338	675	17	“	"	PUNCT
ftr-338	675	18	permanent	permanent	ADJ
ftr-338	675	19	home	home	NOUN
ftr-338	675	20	”	"	PUNCT
ftr-338	675	21	in	in	ADP
ftr-338	675	22	such	such	ADJ
ftr-338	675	23	country.194	country.194	NOUN
ftr-338	675	24	in	in	ADP
ftr-338	675	25	the	the	DET
ftr-338	675	26	case	case	NOUN
ftr-338	675	27	,	,	PUNCT
ftr-338	675	28	the	the	DET
ftr-338	675	29	court	court	NOUN
ftr-338	675	30	found	find	VERB
ftr-338	675	31	that	that	SCONJ
ftr-338	675	32	the	the	DET
ftr-338	675	33	individual	individual	NOUN
ftr-338	675	34	spent	spend	VERB
ftr-338	675	35	more	more	ADJ
ftr-338	675	36	days	day	NOUN
ftr-338	675	37	in	in	ADP
ftr-338	675	38	the	the	DET
ftr-338	675	39	united	united	PROPN
ftr-338	675	40	states	states	PROPN
ftr-338	675	41	than	than	ADP
ftr-338	675	42	in	in	ADP
ftr-338	675	43	canada	canada	PROPN
ftr-338	675	44	during	during	ADP
ftr-338	675	45	the	the	DET
ftr-338	675	46	year	year	NOUN
ftr-338	675	47	in	in	ADP
ftr-338	675	48	question	question	NOUN
ftr-338	675	49	,	,	PUNCT
ftr-338	675	50	and	and	CCONJ
ftr-338	675	51	hence	hence	ADV
ftr-338	675	52	was	be	AUX
ftr-338	675	53	a	a	DET
ftr-338	675	54	u.s	u.s	PROPN
ftr-338	675	55	.	.	PROPN
ftr-338	675	56	resident	resident	NOUN
ftr-338	675	57	for	for	ADP
ftr-338	675	58	that	that	DET
ftr-338	675	59	particular	particular	ADJ
ftr-338	675	60	year.195	year.195	NOUN
ftr-338	675	61	it	it	PRON
ftr-338	675	62	is	be	AUX
ftr-338	675	63	questionable	questionable	ADJ
ftr-338	675	64	whether	whether	SCONJ
ftr-338	675	65	this	this	PRON
ftr-338	675	66	is	be	AUX
ftr-338	675	67	the	the	DET
ftr-338	675	68	right	right	ADJ
ftr-338	675	69	way	way	NOUN
ftr-338	675	70	to	to	PART
ftr-338	675	71	look	look	VERB
ftr-338	675	72	at	at	ADP
ftr-338	675	73	the	the	DET
ftr-338	675	74	“	"	PUNCT
ftr-338	675	75	habitual	habitual	ADJ
ftr-338	675	76	abode	abode	NOUN
ftr-338	675	77	”	"	PUNCT
ftr-338	675	78	test	test	NOUN
ftr-338	675	79	.	.	PUNCT
ftr-338	676	1	the	the	DET
ftr-338	676	2	treaty	treaty	NOUN
ftr-338	676	3	clearly	clearly	ADV
ftr-338	676	4	contemplates	contemplate	VERB
ftr-338	676	5	a	a	DET
ftr-338	676	6	situation	situation	NOUN
ftr-338	676	7	where	where	SCONJ
ftr-338	676	8	a	a	DET
ftr-338	676	9	person	person	NOUN
ftr-338	676	10	has	have	VERB
ftr-338	676	11	a	a	DET
ftr-338	676	12	“	"	PUNCT
ftr-338	676	13	habitual	habitual	ADJ
ftr-338	676	14	abode	abode	NOUN
ftr-338	676	15	”	"	PUNCT
ftr-338	676	16	in	in	ADP
ftr-338	676	17	both	both	DET
ftr-338	676	18	countries	country	NOUN
ftr-338	676	19	(	(	PUNCT
ftr-338	676	20	otherwise	otherwise	ADV
ftr-338	676	21	,	,	PUNCT
ftr-338	676	22	there	there	PRON
ftr-338	676	23	is	be	VERB
ftr-338	676	24	no	no	DET
ftr-338	676	25	reason	reason	NOUN
ftr-338	676	26	to	to	PART
ftr-338	676	27	provide	provide	VERB
ftr-338	676	28	for	for	ADP
ftr-338	676	29	a	a	DET
ftr-338	676	30	third	third	ADJ
ftr-338	676	31	tie	tie	NOUN
ftr-338	676	32	-	-	PUNCT
ftr-338	676	33	breaker	breaker	NOUN
ftr-338	676	34	)	)	PUNCT
ftr-338	676	35	.	.	PUNCT
ftr-338	677	1	however	however	ADV
ftr-338	677	2	,	,	PUNCT
ftr-338	677	3	under	under	ADP
ftr-338	677	4	the	the	DET
ftr-338	677	5	court	court	NOUN
ftr-338	677	6	’s	’s	PART
ftr-338	677	7	interpretation	interpretation	NOUN
ftr-338	677	8	,	,	PUNCT
ftr-338	677	9	a	a	DET
ftr-338	677	10	person	person	NOUN
ftr-338	677	11	could	could	AUX
ftr-338	677	12	only	only	ADV
ftr-338	677	13	have	have	VERB
ftr-338	677	14	a	a	DET
ftr-338	677	15	habitual	habitual	ADJ
ftr-338	677	16	abode	abode	NOUN
ftr-338	677	17	in	in	ADP
ftr-338	677	18	two	two	NUM
ftr-338	677	19	countries	country	NOUN
ftr-338	677	20	in	in	ADP
ftr-338	677	21	a	a	DET
ftr-338	677	22	situation	situation	NOUN
ftr-338	677	23	where	where	SCONJ
ftr-338	677	24	there	there	PRON
ftr-338	677	25	was	be	VERB
ftr-338	677	26	an	an	DET
ftr-338	677	27	exact	exact	ADJ
ftr-338	677	28	tie	tie	NOUN
ftr-338	677	29	in	in	ADP
ftr-338	677	30	number	number	NOUN
ftr-338	677	31	of	of	ADP
ftr-338	677	32	days	day	NOUN
ftr-338	677	33	spent	spend	VERB
ftr-338	677	34	in	in	ADP
ftr-338	677	35	each	each	DET
ftr-338	677	36	country	country	NOUN
ftr-338	677	37	.	.	PUNCT
ftr-338	678	1	4	4	NUM
ftr-338	678	2	.	.	X
ftr-338	678	3	third	third	ADJ
ftr-338	678	4	tie	tie	NOUN
ftr-338	678	5	-	-	PUNCT
ftr-338	678	6	breaker	breaker	NOUN
ftr-338	678	7	–	–	PUNCT
ftr-338	678	8	national	national	ADJ
ftr-338	678	9	status	status	NOUN
ftr-338	678	10	if	if	SCONJ
ftr-338	678	11	the	the	DET
ftr-338	678	12	individual	individual	NOUN
ftr-338	678	13	has	have	VERB
ftr-338	678	14	a	a	DET
ftr-338	678	15	habitual	habitual	ADJ
ftr-338	678	16	abode	abode	NOUN
ftr-338	678	17	in	in	ADP
ftr-338	678	18	both	both	DET
ftr-338	678	19	countries	country	NOUN
ftr-338	678	20	,	,	PUNCT
ftr-338	678	21	or	or	CCONJ
ftr-338	678	22	does	do	AUX
ftr-338	678	23	not	not	PART
ftr-338	678	24	have	have	VERB
ftr-338	678	25	a	a	DET
ftr-338	678	26	habitual	habitual	ADJ
ftr-338	678	27	abode	abode	NOUN
ftr-338	678	28	in	in	ADP
ftr-338	678	29	either	either	DET
ftr-338	678	30	country	country	NOUN
ftr-338	678	31	,	,	PUNCT
ftr-338	678	32	then	then	ADV
ftr-338	678	33	the	the	DET
ftr-338	678	34	person	person	NOUN
ftr-338	678	35	’s	’s	PART
ftr-338	678	36	residency	residency	NOUN
ftr-338	678	37	is	be	AUX
ftr-338	678	38	determined	determine	VERB
ftr-338	678	39	by	by	ADP
ftr-338	678	40	reference	reference	NOUN
ftr-338	678	41	to	to	ADP
ftr-338	678	42	her	she	PRON
ftr-338	678	43	nationality.196	nationality.196	ADJ
ftr-338	678	44	5	5	NUM
ftr-338	678	45	.	.	PUNCT
ftr-338	678	46	fourth	fourth	ADJ
ftr-338	678	47	tie	tie	NOUN
ftr-338	678	48	-	-	PUNCT
ftr-338	678	49	breaker	breaker	NOUN
ftr-338	678	50	–	–	PUNCT
ftr-338	678	51	competent	competent	ADJ
ftr-338	678	52	authority	authority	NOUN
ftr-338	678	53	if	if	SCONJ
ftr-338	678	54	national	national	ADJ
ftr-338	678	55	status	status	NOUN
ftr-338	678	56	does	do	AUX
ftr-338	678	57	not	not	PART
ftr-338	678	58	break	break	VERB
ftr-338	678	59	the	the	DET
ftr-338	678	60	tie	tie	NOUN
ftr-338	678	61	(	(	PUNCT
ftr-338	678	62	either	either	CCONJ
ftr-338	678	63	because	because	SCONJ
ftr-338	678	64	the	the	DET
ftr-338	678	65	individual	individual	NOUN
ftr-338	678	66	is	be	AUX
ftr-338	678	67	a	a	DET
ftr-338	678	68	citizen	citizen	NOUN
ftr-338	678	69	of	of	ADP
ftr-338	678	70	both	both	DET
ftr-338	678	71	countries	country	NOUN
ftr-338	678	72	,	,	PUNCT
ftr-338	678	73	or	or	CCONJ
ftr-338	678	74	a	a	DET
ftr-338	678	75	citizen	citizen	NOUN
ftr-338	678	76	of	of	ADP
ftr-338	678	77	neither	neither	PRON
ftr-338	678	78	)	)	PUNCT
ftr-338	678	79	,	,	PUNCT
ftr-338	678	80	then	then	ADV
ftr-338	678	81	the	the	DET
ftr-338	678	82	competent	competent	ADJ
ftr-338	678	83	authorities	authority	NOUN
ftr-338	678	84	of	of	ADP
ftr-338	678	85	the	the	DET
ftr-338	678	86	united	united	PROPN
ftr-338	678	87	states	states	PROPN
ftr-338	678	88	and	and	CCONJ
ftr-338	678	89	mexico	mexico	PROPN
ftr-338	678	90	must	must	AUX
ftr-338	678	91	decide	decide	VERB
ftr-338	678	92	the	the	DET
ftr-338	678	93	individual	individual	NOUN
ftr-338	678	94	’s	’s	PART
ftr-338	678	95	residency	residency	NOUN
ftr-338	678	96	under	under	ADP
ftr-338	678	97	the	the	DET
ftr-338	678	98	mutual	mutual	ADJ
ftr-338	678	99	agreement	agreement	NOUN
ftr-338	678	100	provisions	provision	NOUN
ftr-338	678	101	of	of	ADP
ftr-338	678	102	the	the	DET
ftr-338	678	103	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	678	104	treaty.197	treaty.197	NOUN
ftr-338	678	105	c.	c.	NOUN
ftr-338	678	106	analysis	analysis	NOUN
ftr-338	678	107	–	–	PUNCT
ftr-338	678	108	u.s	u.s	PROPN
ftr-338	678	109	.	.	PROPN
ftr-338	678	110	residency	residency	NOUN
ftr-338	678	111	under	under	ADP
ftr-338	678	112	the	the	DET
ftr-338	678	113	treaty	treaty	NOUN
ftr-338	678	114	based	base	VERB
ftr-338	678	115	on	on	ADP
ftr-338	678	116	the	the	DET
ftr-338	678	117	podd	podd	ADJ
ftr-338	678	118	case	case	NOUN
ftr-338	678	119	,	,	PUNCT
ftr-338	678	120	if	if	SCONJ
ftr-338	678	121	an	an	DET
ftr-338	678	122	individual	individual	NOUN
ftr-338	678	123	has	have	VERB
ftr-338	678	124	a	a	DET
ftr-338	678	125	permanent	permanent	ADJ
ftr-338	678	126	home	home	NOUN
ftr-338	678	127	in	in	ADP
ftr-338	678	128	both	both	DET
ftr-338	678	129	countries	country	NOUN
ftr-338	678	130	and	and	CCONJ
ftr-338	678	131	her	her	PRON
ftr-338	678	132	center	center	NOUN
ftr-338	678	133	of	of	ADP
ftr-338	678	134	vital	vital	ADJ
ftr-338	678	135	interests	interest	NOUN
ftr-338	678	136	can	can	AUX
ftr-338	678	137	not	not	PART
ftr-338	678	138	be	be	AUX
ftr-338	678	139	determined	determine	VERB
ftr-338	678	140	,	,	PUNCT
ftr-338	678	141	residency	residency	NOUN
ftr-338	678	142	may	may	AUX
ftr-338	678	143	effectively	effectively	ADV
ftr-338	678	144	come	come	VERB
ftr-338	678	145	down	down	ADP
ftr-338	678	146	to	to	ADP
ftr-338	678	147	the	the	DET
ftr-338	678	148	country	country	NOUN
ftr-338	678	149	in	in	ADP
ftr-338	678	150	which	which	PRON
ftr-338	678	151	she	she	PRON
ftr-338	678	152	spends	spend	VERB
ftr-338	678	153	more	more	ADJ
ftr-338	678	154	days	day	NOUN
ftr-338	678	155	during	during	ADP
ftr-338	678	156	the	the	DET
ftr-338	678	157	year	year	NOUN
ftr-338	678	158	in	in	ADP
ftr-338	678	159	question.198	question.198	NOUN
ftr-338	678	160	it	it	PRON
ftr-338	678	161	is	be	AUX
ftr-338	678	162	not	not	PART
ftr-338	678	163	clear	clear	ADJ
ftr-338	678	164	that	that	SCONJ
ftr-338	678	165	this	this	PRON
ftr-338	678	166	is	be	AUX
ftr-338	678	167	the	the	DET
ftr-338	678	168	real	real	ADV
ftr-338	678	169	intended	intend	VERB
ftr-338	678	170	meaning	meaning	NOUN
ftr-338	678	171	of	of	ADP
ftr-338	678	172	the	the	DET
ftr-338	678	173	treaty	treaty	NOUN
ftr-338	678	174	tie	tie	NOUN
ftr-338	678	175	-	-	PUNCT
ftr-338	678	176	breakers	breaker	NOUN
ftr-338	678	177	,	,	PUNCT
ftr-338	678	178	but	but	CCONJ
ftr-338	678	179	this	this	DET
ftr-338	678	180	case	case	NOUN
ftr-338	678	181	appears	appear	VERB
ftr-338	678	182	to	to	PART
ftr-338	678	183	be	be	AUX
ftr-338	678	184	the	the	DET
ftr-338	678	185	only	only	ADJ
ftr-338	678	186	valid	valid	ADJ
ftr-338	678	187	interpretation	interpretation	NOUN
ftr-338	678	188	of	of	ADP
ftr-338	678	189	a	a	DET
ftr-338	678	190	“	"	PUNCT
ftr-338	678	191	close	close	ADJ
ftr-338	678	192	call	call	NOUN
ftr-338	678	193	”	"	PUNCT
ftr-338	678	194	situation	situation	NOUN
ftr-338	678	195	where	where	SCONJ
ftr-338	678	196	permanent	permanent	ADJ
ftr-338	678	197	home	home	NOUN
ftr-338	678	198	and	and	CCONJ
ftr-338	678	199	center	center	NOUN
ftr-338	678	200	of	of	ADP
ftr-338	678	201	vital	vital	ADJ
ftr-338	678	202	interests	interest	NOUN
ftr-338	678	203	are	be	AUX
ftr-338	678	204	too	too	ADV
ftr-338	678	205	close	close	ADJ
ftr-338	678	206	to	to	PART
ftr-338	678	207	determine	determine	VERB
ftr-338	678	208	.	.	PUNCT
ftr-338	679	1	194	194	NUM
ftr-338	679	2	.	.	PUNCT
ftr-338	680	1	i	i	PRON
ftr-338	680	2	d.	d.	PROPN
ftr-338	680	3	195	195	NUM
ftr-338	680	4	.	.	PUNCT
ftr-338	681	1	i	i	PRON
ftr-338	681	2	d.	d.	PROPN
ftr-338	681	3	196	196	NUM
ftr-338	681	4	.	.	PUNCT
ftr-338	682	1	see	see	VERB
ftr-338	682	2	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	682	3	treaty	treaty	PROPN
ftr-338	682	4	,	,	PUNCT
ftr-338	682	5	supra	supra	PROPN
ftr-338	682	6	note	note	VERB
ftr-338	682	7	38	38	NUM
ftr-338	682	8	,	,	PUNCT
ftr-338	682	9	art	art	NOUN
ftr-338	682	10	.	.	PUNCT
ftr-338	683	1	4(2)(c	4(2)(c	NUM
ftr-338	683	2	)	)	PUNCT
ftr-338	683	3	.	.	PUNCT
ftr-338	684	1	197	197	NUM
ftr-338	684	2	.	.	PUNCT
ftr-338	684	3	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	684	4	treaty	treaty	PROPN
ftr-338	684	5	,	,	PUNCT
ftr-338	684	6	supra	supra	PROPN
ftr-338	684	7	note	note	VERB
ftr-338	684	8	38	38	NUM
ftr-338	684	9	,	,	PUNCT
ftr-338	684	10	art	art	NOUN
ftr-338	684	11	.	.	PUNCT
ftr-338	685	1	4(2)(d	4(2)(d	ADJ
ftr-338	685	2	)	)	PUNCT
ftr-338	685	3	.	.	PUNCT
ftr-338	686	1	in	in	ADP
ftr-338	686	2	the	the	DET
ftr-338	686	3	situation	situation	NOUN
ftr-338	686	4	being	be	AUX
ftr-338	686	5	considered	consider	VERB
ftr-338	686	6	(	(	PUNCT
ftr-338	686	7	that	that	PRON
ftr-338	686	8	of	of	ADP
ftr-338	686	9	a	a	DET
ftr-338	686	10	mexican	mexican	ADJ
ftr-338	686	11	citizen	citizen	NOUN
ftr-338	686	12	in	in	ADP
ftr-338	686	13	the	the	DET
ftr-338	686	14	united	united	PROPN
ftr-338	686	15	states	states	PROPN
ftr-338	686	16	merely	merely	ADV
ftr-338	686	17	to	to	PART
ftr-338	686	18	avoid	avoid	VERB
ftr-338	686	19	violence	violence	NOUN
ftr-338	686	20	in	in	ADP
ftr-338	686	21	mexico	mexico	PROPN
ftr-338	686	22	)	)	PUNCT
ftr-338	686	23	,	,	PUNCT
ftr-338	686	24	this	this	DET
ftr-338	686	25	particular	particular	ADJ
ftr-338	686	26	mechanism	mechanism	NOUN
ftr-338	686	27	would	would	AUX
ftr-338	686	28	not	not	PART
ftr-338	686	29	be	be	AUX
ftr-338	686	30	invoked	invoke	VERB
ftr-338	686	31	,	,	PUNCT
ftr-338	686	32	as	as	SCONJ
ftr-338	686	33	the	the	DET
ftr-338	686	34	individual	individual	NOUN
ftr-338	686	35	’s	’s	PART
ftr-338	686	36	residency	residency	NOUN
ftr-338	686	37	would	would	AUX
ftr-338	686	38	be	be	AUX
ftr-338	686	39	settled	settle	VERB
ftr-338	686	40	by	by	ADP
ftr-338	686	41	the	the	DET
ftr-338	686	42	third	third	ADJ
ftr-338	686	43	tie	tie	NOUN
ftr-338	686	44	-	-	PUNCT
ftr-338	686	45	breaker	breaker	NOUN
ftr-338	686	46	(	(	PUNCT
ftr-338	686	47	nationality	nationality	NOUN
ftr-338	686	48	)	)	PUNCT
ftr-338	686	49	.	.	PUNCT
ftr-338	687	1	198	198	NUM
ftr-338	687	2	.	.	PUNCT
ftr-338	688	1	podd	podd	ADJ
ftr-338	688	2	,	,	PUNCT
ftr-338	688	3	t.c	t.c	PROPN
ftr-338	688	4	.	.	PROPN
ftr-338	688	5	memo	memo	NOUN
ftr-338	688	6	.	.	PUNCT
ftr-338	689	1	(	(	PUNCT
ftr-338	689	2	cch	cch	NOUN
ftr-338	689	3	)	)	PUNCT
ftr-338	689	4	906	906	NUM
ftr-338	689	5	at	at	ADP
ftr-338	689	6	910	910	NUM
ftr-338	689	7	.	.	PUNCT
ftr-338	690	1	856	856	NUM
ftr-338	690	2	florida	florida	PROPN
ftr-338	690	3	tax	tax	NOUN
ftr-338	690	4	review	review	NOUN
ftr-338	690	5	[	[	X
ftr-338	690	6	vol.12:10	vol.12:10	X
ftr-338	690	7	it	it	PRON
ftr-338	690	8	is	be	AUX
ftr-338	690	9	evidently	evidently	ADV
ftr-338	690	10	an	an	DET
ftr-338	690	11	open	open	ADJ
ftr-338	690	12	question	question	NOUN
ftr-338	690	13	as	as	ADP
ftr-338	690	14	to	to	ADP
ftr-338	690	15	whether	whether	SCONJ
ftr-338	690	16	a	a	DET
ftr-338	690	17	court	court	NOUN
ftr-338	690	18	similar	similar	ADJ
ftr-338	690	19	to	to	ADP
ftr-338	690	20	podd	podd	NOUN
ftr-338	690	21	may	may	AUX
ftr-338	690	22	consider	consider	VERB
ftr-338	690	23	the	the	DET
ftr-338	690	24	violence	violence	NOUN
ftr-338	690	25	in	in	ADP
ftr-338	690	26	the	the	DET
ftr-338	690	27	individual	individual	NOUN
ftr-338	690	28	’s	’s	PART
ftr-338	690	29	home	home	NOUN
ftr-338	690	30	country	country	NOUN
ftr-338	690	31	in	in	ADP
ftr-338	690	32	making	make	VERB
ftr-338	690	33	the	the	DET
ftr-338	690	34	residency	residency	NOUN
ftr-338	690	35	determination	determination	NOUN
ftr-338	690	36	.	.	PUNCT
ftr-338	691	1	as	as	SCONJ
ftr-338	691	2	noted	note	VERB
ftr-338	691	3	above	above	ADV
ftr-338	691	4	,	,	PUNCT
ftr-338	691	5	the	the	DET
ftr-338	691	6	substantial	substantial	ADJ
ftr-338	691	7	presence	presence	NOUN
ftr-338	691	8	test	test	NOUN
ftr-338	691	9	does	do	AUX
ftr-338	691	10	not	not	PART
ftr-338	691	11	seem	seem	VERB
ftr-338	691	12	to	to	PART
ftr-338	691	13	permit	permit	VERB
ftr-338	691	14	consideration	consideration	NOUN
ftr-338	691	15	of	of	ADP
ftr-338	691	16	the	the	DET
ftr-338	691	17	dangers	danger	NOUN
ftr-338	691	18	in	in	ADP
ftr-338	691	19	the	the	DET
ftr-338	691	20	individual	individual	NOUN
ftr-338	691	21	’s	’s	PART
ftr-338	691	22	home	home	NOUN
ftr-338	691	23	country.199	country.199	NOUN
ftr-338	691	24	likewise	likewise	ADV
ftr-338	691	25	,	,	PUNCT
ftr-338	691	26	it	it	PRON
ftr-338	691	27	is	be	AUX
ftr-338	691	28	not	not	PART
ftr-338	691	29	completely	completely	ADV
ftr-338	691	30	clear	clear	ADJ
ftr-338	691	31	whether	whether	SCONJ
ftr-338	691	32	the	the	DET
ftr-338	691	33	series	series	NOUN
ftr-338	691	34	of	of	ADP
ftr-338	691	35	tests	test	NOUN
ftr-338	691	36	under	under	ADP
ftr-338	691	37	the	the	DET
ftr-338	691	38	treaty	treaty	NOUN
ftr-338	691	39	may	may	AUX
ftr-338	691	40	permit	permit	VERB
ftr-338	691	41	consideration	consideration	NOUN
ftr-338	691	42	of	of	ADP
ftr-338	691	43	violence	violence	NOUN
ftr-338	691	44	at	at	ADP
ftr-338	691	45	home	home	NOUN
ftr-338	691	46	,	,	PUNCT
ftr-338	691	47	either	either	ADV
ftr-338	691	48	.	.	PUNCT
ftr-338	692	1	however	however	ADV
ftr-338	692	2	,	,	PUNCT
ftr-338	692	3	it	it	PRON
ftr-338	692	4	should	should	AUX
ftr-338	692	5	be	be	AUX
ftr-338	692	6	noted	note	VERB
ftr-338	692	7	that	that	SCONJ
ftr-338	692	8	one	one	NUM
ftr-338	692	9	prominent	prominent	ADJ
ftr-338	692	10	commentator	commentator	NOUN
ftr-338	692	11	believes	believe	VERB
ftr-338	692	12	that	that	SCONJ
ftr-338	692	13	the	the	DET
ftr-338	692	14	authorities	authority	NOUN
ftr-338	692	15	may	may	AUX
ftr-338	692	16	consider	consider	VERB
ftr-338	692	17	the	the	DET
ftr-338	692	18	intentions	intention	NOUN
ftr-338	692	19	of	of	ADP
ftr-338	692	20	the	the	DET
ftr-338	692	21	individual	individual	NOUN
ftr-338	692	22	(	(	PUNCT
ftr-338	692	23	which	which	PRON
ftr-338	692	24	obviously	obviously	ADV
ftr-338	692	25	may	may	AUX
ftr-338	692	26	be	be	AUX
ftr-338	692	27	impacted	impact	VERB
ftr-338	692	28	by	by	ADP
ftr-338	692	29	the	the	DET
ftr-338	692	30	situation	situation	NOUN
ftr-338	692	31	in	in	ADP
ftr-338	692	32	the	the	DET
ftr-338	692	33	individual	individual	NOUN
ftr-338	692	34	’s	’s	PART
ftr-338	692	35	home	home	NOUN
ftr-338	692	36	country	country	NOUN
ftr-338	692	37	,	,	PUNCT
ftr-338	692	38	as	as	ADP
ftr-338	692	39	in	in	ADP
ftr-338	692	40	nubar),200	nubar),200	NOUN
ftr-338	692	41	using	use	VERB
ftr-338	692	42	the	the	DET
ftr-338	692	43	pre-1984	pre-1984	NOUN
ftr-338	692	44	caselaw	caselaw	NOUN
ftr-338	692	45	,	,	PUNCT
ftr-338	692	46	in	in	ADP
ftr-338	692	47	making	make	VERB
ftr-338	692	48	the	the	DET
ftr-338	692	49	“	"	PUNCT
ftr-338	692	50	center	center	NOUN
ftr-338	692	51	of	of	ADP
ftr-338	692	52	vital	vital	ADJ
ftr-338	692	53	interests	interest	NOUN
ftr-338	692	54	”	"	PUNCT
ftr-338	692	55	determination.201	determination.201	PROPN
ftr-338	692	56	accordingly	accordingly	ADV
ftr-338	692	57	,	,	PUNCT
ftr-338	692	58	there	there	PRON
ftr-338	692	59	may	may	AUX
ftr-338	692	60	be	be	AUX
ftr-338	692	61	situations	situation	NOUN
ftr-338	692	62	where	where	SCONJ
ftr-338	692	63	a	a	DET
ftr-338	692	64	mexican	mexican	ADJ
ftr-338	692	65	national	national	NOUN
ftr-338	692	66	can	can	AUX
ftr-338	692	67	show	show	VERB
ftr-338	692	68	that	that	SCONJ
ftr-338	692	69	her	her	PRON
ftr-338	692	70	“	"	PUNCT
ftr-338	692	71	center	center	NOUN
ftr-338	692	72	of	of	ADP
ftr-338	692	73	vital	vital	ADJ
ftr-338	692	74	interests	interest	NOUN
ftr-338	692	75	”	"	PUNCT
ftr-338	692	76	is	be	AUX
ftr-338	692	77	indeed	indeed	ADV
ftr-338	692	78	in	in	ADP
ftr-338	692	79	mexico	mexico	PROPN
ftr-338	692	80	and	and	CCONJ
ftr-338	692	81	hence	hence	ADV
ftr-338	692	82	avoid	avoid	VERB
ftr-338	692	83	u.s	u.s	PROPN
ftr-338	692	84	.	.	PROPN
ftr-338	692	85	worldwide	worldwide	ADJ
ftr-338	692	86	taxation	taxation	NOUN
ftr-338	692	87	on	on	ADP
ftr-338	692	88	her	her	PRON
ftr-338	692	89	income	income	NOUN
ftr-338	692	90	,	,	PUNCT
ftr-338	692	91	utilizing	utilize	VERB
ftr-338	692	92	the	the	DET
ftr-338	692	93	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	692	94	treaty	treaty	NOUN
ftr-338	692	95	.	.	PUNCT
ftr-338	693	1	however	however	ADV
ftr-338	693	2	,	,	PUNCT
ftr-338	693	3	even	even	ADV
ftr-338	693	4	in	in	ADP
ftr-338	693	5	this	this	DET
ftr-338	693	6	situation	situation	NOUN
ftr-338	693	7	,	,	PUNCT
ftr-338	693	8	the	the	DET
ftr-338	693	9	individual	individual	NOUN
ftr-338	693	10	will	will	AUX
ftr-338	693	11	face	face	VERB
ftr-338	693	12	significant	significant	ADJ
ftr-338	693	13	u.s	u.s	PROPN
ftr-338	693	14	.	.	PROPN
ftr-338	693	15	tax	tax	NOUN
ftr-338	693	16	reporting	reporting	NOUN
ftr-338	693	17	obligations.202	obligations.202	PROPN
ftr-338	693	18	even	even	ADV
ftr-338	693	19	though	though	SCONJ
ftr-338	693	20	situations	situation	NOUN
ftr-338	693	21	can	can	AUX
ftr-338	693	22	be	be	AUX
ftr-338	693	23	envisioned	envision	VERB
ftr-338	693	24	where	where	SCONJ
ftr-338	693	25	the	the	DET
ftr-338	693	26	individual	individual	NOUN
ftr-338	693	27	will	will	AUX
ftr-338	693	28	prevail	prevail	VERB
ftr-338	693	29	under	under	ADP
ftr-338	693	30	the	the	DET
ftr-338	693	31	“	"	PUNCT
ftr-338	693	32	center	center	NOUN
ftr-338	693	33	of	of	ADP
ftr-338	693	34	vital	vital	ADJ
ftr-338	693	35	interests	interest	NOUN
ftr-338	693	36	”	"	PUNCT
ftr-338	693	37	test	test	NOUN
ftr-338	693	38	,	,	PUNCT
ftr-338	693	39	it	it	PRON
ftr-338	693	40	is	be	AUX
ftr-338	693	41	clear	clear	ADJ
ftr-338	693	42	that	that	SCONJ
ftr-338	693	43	the	the	DET
ftr-338	693	44	analysis	analysis	NOUN
ftr-338	693	45	is	be	AUX
ftr-338	693	46	very	very	ADV
ftr-338	693	47	subjective	subjective	ADJ
ftr-338	693	48	and	and	CCONJ
ftr-338	693	49	can	can	AUX
ftr-338	693	50	not	not	PART
ftr-338	693	51	give	give	VERB
ftr-338	693	52	much	much	ADJ
ftr-338	693	53	comfort	comfort	NOUN
ftr-338	693	54	to	to	ADP
ftr-338	693	55	a	a	DET
ftr-338	693	56	mexican	mexican	ADJ
ftr-338	693	57	citizen	citizen	NOUN
ftr-338	693	58	facing	face	VERB
ftr-338	693	59	this	this	DET
ftr-338	693	60	situation	situation	NOUN
ftr-338	693	61	.	.	PUNCT
ftr-338	694	1	accordingly	accordingly	ADV
ftr-338	694	2	,	,	PUNCT
ftr-338	694	3	legislative	legislative	ADJ
ftr-338	694	4	or	or	CCONJ
ftr-338	694	5	regulatory	regulatory	ADJ
ftr-338	694	6	change	change	NOUN
ftr-338	694	7	should	should	AUX
ftr-338	694	8	be	be	AUX
ftr-338	694	9	considered	consider	VERB
ftr-338	694	10	.	.	PUNCT
ftr-338	695	1	some	some	DET
ftr-338	695	2	suggested	suggest	VERB
ftr-338	695	3	changes	change	NOUN
ftr-338	695	4	are	be	AUX
ftr-338	695	5	now	now	ADV
ftr-338	695	6	offered	offer	VERB
ftr-338	695	7	in	in	ADP
ftr-338	695	8	the	the	DET
ftr-338	695	9	following	follow	VERB
ftr-338	695	10	section	section	NOUN
ftr-338	695	11	.	.	PUNCT
ftr-338	696	1	iv	iv	X
ftr-338	696	2	.	.	PUNCT
ftr-338	696	3	proposals	proposal	NOUN
ftr-338	696	4	for	for	ADP
ftr-338	696	5	change	change	NOUN
ftr-338	696	6	as	as	SCONJ
ftr-338	696	7	can	can	AUX
ftr-338	696	8	be	be	AUX
ftr-338	696	9	seen	see	VERB
ftr-338	696	10	from	from	ADP
ftr-338	696	11	the	the	DET
ftr-338	696	12	analysis	analysis	NOUN
ftr-338	696	13	above	above	ADV
ftr-338	696	14	,	,	PUNCT
ftr-338	696	15	the	the	DET
ftr-338	696	16	determination	determination	NOUN
ftr-338	696	17	of	of	ADP
ftr-338	696	18	u.s	u.s	PROPN
ftr-338	696	19	.	.	PROPN
ftr-338	696	20	residency	residency	NOUN
ftr-338	696	21	is	be	AUX
ftr-338	696	22	very	very	ADV
ftr-338	696	23	subjective	subjective	ADJ
ftr-338	696	24	under	under	ADP
ftr-338	696	25	either	either	CCONJ
ftr-338	696	26	the	the	DET
ftr-338	696	27	substantial	substantial	ADJ
ftr-338	696	28	presence	presence	NOUN
ftr-338	696	29	test203	test203	PROPN
ftr-338	696	30	or	or	CCONJ
ftr-338	696	31	the	the	DET
ftr-338	696	32	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	696	33	treaty.204	treaty.204	PROPN
ftr-338	696	34	under	under	ADP
ftr-338	696	35	the	the	DET
ftr-338	696	36	substantial	substantial	ADJ
ftr-338	696	37	presence	presence	NOUN
ftr-338	696	38	test	test	NOUN
ftr-338	696	39	,	,	PUNCT
ftr-338	696	40	presence	presence	NOUN
ftr-338	696	41	of	of	ADP
ftr-338	696	42	183	183	NUM
ftr-338	696	43	days	day	NOUN
ftr-338	696	44	or	or	CCONJ
ftr-338	696	45	more	more	ADJ
ftr-338	696	46	in	in	ADP
ftr-338	696	47	the	the	DET
ftr-338	696	48	current	current	ADJ
ftr-338	696	49	year	year	NOUN
ftr-338	696	50	will	will	AUX
ftr-338	696	51	almost	almost	ADV
ftr-338	696	52	ensure	ensure	VERB
ftr-338	696	53	u.s	u.s	PROPN
ftr-338	696	54	.	.	PROPN
ftr-338	696	55	residency	residency	NOUN
ftr-338	696	56	,	,	PUNCT
ftr-338	696	57	unless	unless	SCONJ
ftr-338	696	58	an	an	DET
ftr-338	696	59	individual	individual	NOUN
ftr-338	696	60	is	be	AUX
ftr-338	696	61	“	"	PUNCT
ftr-338	696	62	exempt	exempt	ADJ
ftr-338	696	63	,	,	PUNCT
ftr-338	696	64	”	"	PUNCT
ftr-338	696	65	or	or	CCONJ
ftr-338	696	66	certain	certain	ADJ
ftr-338	696	67	of	of	ADP
ftr-338	696	68	the	the	DET
ftr-338	696	69	days	day	NOUN
ftr-338	696	70	of	of	ADP
ftr-338	696	71	residency	residency	NOUN
ftr-338	696	72	are	be	AUX
ftr-338	696	73	excepted.205	excepted.205	PROPN
ftr-338	696	74	under	under	ADP
ftr-338	696	75	the	the	DET
ftr-338	696	76	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	696	77	treaty	treaty	NOUN
ftr-338	696	78	,	,	PUNCT
ftr-338	696	79	an	an	DET
ftr-338	696	80	individual	individual	NOUN
ftr-338	696	81	who	who	PRON
ftr-338	696	82	is	be	AUX
ftr-338	696	83	otherwise	otherwise	ADV
ftr-338	696	84	present	present	ADJ
ftr-338	696	85	more	more	ADJ
ftr-338	696	86	than	than	ADP
ftr-338	696	87	183	183	NUM
ftr-338	696	88	days	day	NOUN
ftr-338	696	89	can	can	AUX
ftr-338	696	90	avoid	avoid	VERB
ftr-338	696	91	u.s	u.s	PROPN
ftr-338	696	92	.	.	PROPN
ftr-338	696	93	residency	residency	NOUN
ftr-338	696	94	(	(	PUNCT
ftr-338	696	95	at	at	ADP
ftr-338	696	96	least	least	ADJ
ftr-338	696	97	for	for	ADP
ftr-338	696	98	purposes	purpose	NOUN
ftr-338	696	99	of	of	ADP
ftr-338	696	100	the	the	DET
ftr-338	696	101	person	person	NOUN
ftr-338	696	102	’s	’s	PART
ftr-338	696	103	u.s	u.s	PROPN
ftr-338	696	104	.	.	PROPN
ftr-338	696	105	tax	tax	NOUN
ftr-338	696	106	liability	liability	NOUN
ftr-338	696	107	)	)	PUNCT
ftr-338	696	108	under	under	ADP
ftr-338	696	109	one	one	NUM
ftr-338	696	110	of	of	ADP
ftr-338	696	111	the	the	DET
ftr-338	696	112	“	"	PUNCT
ftr-338	696	113	tie	tie	NOUN
ftr-338	696	114	-	-	PUNCT
ftr-338	696	115	breakers	breaker	NOUN
ftr-338	696	116	”	"	PUNCT
ftr-338	696	117	described	describe	VERB
ftr-338	696	118	above.206	above.206	NOUN
ftr-338	696	119	however	however	ADV
ftr-338	696	120	,	,	PUNCT
ftr-338	696	121	these	these	DET
ftr-338	696	122	mechanisms	mechanism	NOUN
ftr-338	696	123	are	be	AUX
ftr-338	696	124	also	also	ADV
ftr-338	696	125	subjective	subjective	ADJ
ftr-338	696	126	.	.	PUNCT
ftr-338	697	1	199	199	NUM
ftr-338	697	2	.	.	PUNCT
ftr-338	698	1	supra	supra	PROPN
ftr-338	698	2	part	part	PROPN
ftr-338	698	3	ii.e.2	ii.e.2	PROPN
ftr-338	698	4	.	.	PUNCT
ftr-338	699	1	200	200	NUM
ftr-338	699	2	.	.	PUNCT
ftr-338	700	1	nubar	nubar	PROPN
ftr-338	700	2	,	,	PUNCT
ftr-338	700	3	13	13	NUM
ftr-338	700	4	t.c	t.c	PROPN
ftr-338	700	5	.	.	PROPN
ftr-338	700	6	566	566	NUM
ftr-338	700	7	(	(	PUNCT
ftr-338	700	8	1949	1949	NUM
ftr-338	700	9	)	)	PUNCT
ftr-338	700	10	,	,	PUNCT
ftr-338	700	11	rev’d	rev’d	NOUN
ftr-338	700	12	,	,	PUNCT
ftr-338	700	13	185	185	NUM
ftr-338	700	14	f.2d	f.2d	SYM
ftr-338	700	15	584	584	NUM
ftr-338	700	16	(	(	PUNCT
ftr-338	700	17	4th	4th	ADJ
ftr-338	700	18	cir	cir	NOUN
ftr-338	700	19	.	.	PROPN
ftr-338	700	20	1950	1950	NUM
ftr-338	700	21	)	)	PUNCT
ftr-338	700	22	.	.	PUNCT
ftr-338	701	1	201	201	NUM
ftr-338	701	2	.	.	PUNCT
ftr-338	702	1	isenbergh	isenbergh	PROPN
ftr-338	702	2	,	,	PUNCT
ftr-338	702	3	u.s	u.s	PROPN
ftr-338	702	4	.	.	PROPN
ftr-338	702	5	taxation	taxation	NOUN
ftr-338	702	6	,	,	PUNCT
ftr-338	702	7	supra	supra	PROPN
ftr-338	702	8	note	note	PROPN
ftr-338	702	9	56	56	NUM
ftr-338	702	10	,	,	PUNCT
ftr-338	702	11	at	at	ADP
ftr-338	702	12	¶	¶	PROPN
ftr-338	702	13	6.6	6.6	NUM
ftr-338	702	14	.	.	PUNCT
ftr-338	703	1	202	202	NUM
ftr-338	703	2	.	.	PUNCT
ftr-338	704	1	reg	reg	NOUN
ftr-338	704	2	.	.	PUNCT
ftr-338	705	1	§	§	PROPN
ftr-338	705	2	301.7701(b)-7	301.7701(b)-7	NOUN
ftr-338	705	3	.	.	PUNCT
ftr-338	706	1	203	203	NUM
ftr-338	706	2	.	.	PUNCT
ftr-338	707	1	supra	supra	PROPN
ftr-338	707	2	part	part	PROPN
ftr-338	707	3	ii	ii	PROPN
ftr-338	707	4	.	.	PROPN
ftr-338	708	1	204	204	NUM
ftr-338	708	2	.	.	PUNCT
ftr-338	709	1	supra	supra	PROPN
ftr-338	709	2	part	part	PROPN
ftr-338	709	3	iii	iii	PROPN
ftr-338	709	4	.	.	PROPN
ftr-338	709	5	205	205	NUM
ftr-338	709	6	.	.	PUNCT
ftr-338	710	1	i.r.c	i.r.c	NOUN
ftr-338	710	2	.	.	PUNCT
ftr-338	711	1	§	§	PROPN
ftr-338	711	2	7701(b)(3	7701(b)(3	NOUN
ftr-338	711	3	)	)	PUNCT
ftr-338	711	4	.	.	PUNCT
ftr-338	712	1	206	206	NUM
ftr-338	712	2	.	.	PUNCT
ftr-338	713	1	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	713	2	treaty	treaty	PROPN
ftr-338	713	3	,	,	PUNCT
ftr-338	713	4	supra	supra	PROPN
ftr-338	713	5	note	note	VERB
ftr-338	713	6	38	38	NUM
ftr-338	713	7	,	,	PUNCT
ftr-338	713	8	art	art	NOUN
ftr-338	713	9	.	.	PUNCT
ftr-338	714	1	4(2	4(2	NUM
ftr-338	714	2	)	)	PUNCT
ftr-338	714	3	.	.	PUNCT
ftr-338	715	1	2012	2012	NUM
ftr-338	715	2	]	]	PUNCT
ftr-338	715	3	one	one	NUM
ftr-338	715	4	danger	danger	NOUN
ftr-338	715	5	for	for	ADP
ftr-338	715	6	another	another	DET
ftr-338	715	7	857	857	NUM
ftr-338	715	8	accordingly	accordingly	ADV
ftr-338	715	9	,	,	PUNCT
ftr-338	715	10	mexican	mexican	ADJ
ftr-338	715	11	citizens	citizen	NOUN
ftr-338	715	12	who	who	PRON
ftr-338	715	13	are	be	AUX
ftr-338	715	14	not	not	PART
ftr-338	715	15	u.s	u.s	PROPN
ftr-338	715	16	.	.	PROPN
ftr-338	715	17	citizens	citizen	NOUN
ftr-338	715	18	and	and	CCONJ
ftr-338	715	19	do	do	AUX
ftr-338	715	20	not	not	PART
ftr-338	715	21	hold	hold	VERB
ftr-338	715	22	“	"	PUNCT
ftr-338	715	23	green	green	ADJ
ftr-338	715	24	cards”207	cards”207	NOUN
ftr-338	715	25	are	be	AUX
ftr-338	715	26	left	leave	VERB
ftr-338	715	27	with	with	ADP
ftr-338	715	28	significant	significant	ADJ
ftr-338	715	29	uncertainty	uncertainty	NOUN
ftr-338	715	30	in	in	ADP
ftr-338	715	31	determining	determine	VERB
ftr-338	715	32	their	their	PRON
ftr-338	715	33	u.s	u.s	PROPN
ftr-338	715	34	.	.	PROPN
ftr-338	715	35	tax	tax	NOUN
ftr-338	715	36	status	status	NOUN
ftr-338	715	37	,	,	PUNCT
ftr-338	715	38	if	if	SCONJ
ftr-338	715	39	they	they	PRON
ftr-338	715	40	are	be	AUX
ftr-338	715	41	indeed	indeed	ADV
ftr-338	715	42	present	present	ADJ
ftr-338	715	43	in	in	ADP
ftr-338	715	44	the	the	DET
ftr-338	715	45	united	united	PROPN
ftr-338	715	46	states	states	PROPN
ftr-338	715	47	for	for	ADP
ftr-338	715	48	periods	period	NOUN
ftr-338	715	49	during	during	ADP
ftr-338	715	50	a	a	DET
ftr-338	715	51	particular	particular	ADJ
ftr-338	715	52	calendar	calendar	NOUN
ftr-338	715	53	year	year	NOUN
ftr-338	715	54	.	.	PUNCT
ftr-338	716	1	this	this	PRON
ftr-338	716	2	is	be	AUX
ftr-338	716	3	particularly	particularly	ADV
ftr-338	716	4	the	the	DET
ftr-338	716	5	case	case	NOUN
ftr-338	716	6	for	for	ADP
ftr-338	716	7	mexican	mexican	ADJ
ftr-338	716	8	nationals	national	NOUN
ftr-338	716	9	who	who	PRON
ftr-338	716	10	are	be	AUX
ftr-338	716	11	in	in	ADP
ftr-338	716	12	the	the	DET
ftr-338	716	13	united	united	PROPN
ftr-338	716	14	states	states	PROPN
ftr-338	716	15	only	only	ADV
ftr-338	716	16	to	to	PART
ftr-338	716	17	avoid	avoid	VERB
ftr-338	716	18	violence	violence	NOUN
ftr-338	716	19	at	at	ADP
ftr-338	716	20	home	home	NOUN
ftr-338	716	21	—	—	PUNCT
ftr-338	716	22	it	it	PRON
ftr-338	716	23	is	be	AUX
ftr-338	716	24	obviously	obviously	ADV
ftr-338	716	25	difficult	difficult	ADJ
ftr-338	716	26	for	for	SCONJ
ftr-338	716	27	such	such	ADJ
ftr-338	716	28	individuals	individual	NOUN
ftr-338	716	29	to	to	PART
ftr-338	716	30	return	return	VERB
ftr-338	716	31	to	to	ADP
ftr-338	716	32	mexico	mexico	PROPN
ftr-338	716	33	(	(	PUNCT
ftr-338	716	34	where	where	SCONJ
ftr-338	716	35	they	they	PRON
ftr-338	716	36	face	face	VERB
ftr-338	716	37	potential	potential	ADJ
ftr-338	716	38	harm	harm	NOUN
ftr-338	716	39	)	)	PUNCT
ftr-338	716	40	,	,	PUNCT
ftr-338	716	41	and	and	CCONJ
ftr-338	716	42	it	it	PRON
ftr-338	716	43	can	can	AUX
ftr-338	716	44	also	also	ADV
ftr-338	716	45	be	be	AUX
ftr-338	716	46	difficult	difficult	ADJ
ftr-338	716	47	(	(	PUNCT
ftr-338	716	48	and	and	CCONJ
ftr-338	716	49	uncertain	uncertain	ADJ
ftr-338	716	50	)	)	PUNCT
ftr-338	716	51	for	for	ADP
ftr-338	716	52	such	such	ADJ
ftr-338	716	53	individuals	individual	NOUN
ftr-338	716	54	to	to	PART
ftr-338	716	55	avoid	avoid	VERB
ftr-338	716	56	u.s	u.s	PROPN
ftr-338	716	57	.	.	PROPN
ftr-338	716	58	residency	residency	NOUN
ftr-338	716	59	treatment	treatment	NOUN
ftr-338	716	60	because	because	SCONJ
ftr-338	716	61	of	of	ADP
ftr-338	716	62	their	their	PRON
ftr-338	716	63	prolonged	prolonged	ADJ
ftr-338	716	64	presence	presence	NOUN
ftr-338	716	65	in	in	ADP
ftr-338	716	66	the	the	DET
ftr-338	716	67	united	united	PROPN
ftr-338	716	68	states	states	PROPN
ftr-338	716	69	.	.	PUNCT
ftr-338	717	1	the	the	DET
ftr-338	717	2	following	follow	VERB
ftr-338	717	3	sections	section	NOUN
ftr-338	717	4	will	will	AUX
ftr-338	717	5	first	first	ADV
ftr-338	717	6	describe	describe	VERB
ftr-338	717	7	some	some	DET
ftr-338	717	8	rationales	rationale	NOUN
ftr-338	717	9	for	for	ADP
ftr-338	717	10	changing	change	VERB
ftr-338	717	11	the	the	DET
ftr-338	717	12	current	current	ADJ
ftr-338	717	13	approach	approach	NOUN
ftr-338	717	14	in	in	ADP
ftr-338	717	15	determining	determine	VERB
ftr-338	717	16	u.s	u.s	PROPN
ftr-338	717	17	.	.	PROPN
ftr-338	717	18	residency	residency	NOUN
ftr-338	717	19	(	(	PUNCT
ftr-338	717	20	at	at	ADP
ftr-338	717	21	the	the	DET
ftr-338	717	22	very	very	ADV
ftr-338	717	23	least	least	ADJ
ftr-338	717	24	,	,	PUNCT
ftr-338	717	25	for	for	ADP
ftr-338	717	26	mexican	mexican	ADJ
ftr-338	717	27	nationals	national	NOUN
ftr-338	717	28	)	)	PUNCT
ftr-338	717	29	,	,	PUNCT
ftr-338	717	30	and	and	CCONJ
ftr-338	717	31	then	then	ADV
ftr-338	717	32	will	will	AUX
ftr-338	717	33	move	move	VERB
ftr-338	717	34	on	on	ADP
ftr-338	717	35	to	to	PART
ftr-338	717	36	summarize	summarize	VERB
ftr-338	717	37	and	and	CCONJ
ftr-338	717	38	then	then	ADV
ftr-338	717	39	discuss	discuss	VERB
ftr-338	717	40	in	in	ADP
ftr-338	717	41	detail	detail	NOUN
ftr-338	717	42	various	various	ADJ
ftr-338	717	43	proposals	proposal	NOUN
ftr-338	717	44	for	for	ADP
ftr-338	717	45	change	change	NOUN
ftr-338	717	46	.	.	PUNCT
ftr-338	718	1	a.	a.	NOUN
ftr-338	718	2	rationales	rationale	NOUN
ftr-338	718	3	for	for	ADP
ftr-338	718	4	change	change	NOUN
ftr-338	718	5	as	as	SCONJ
ftr-338	718	6	noted	note	VERB
ftr-338	718	7	,	,	PUNCT
ftr-338	718	8	the	the	DET
ftr-338	718	9	substantial	substantial	ADJ
ftr-338	718	10	presence	presence	NOUN
ftr-338	718	11	test	test	NOUN
ftr-338	718	12	was	be	AUX
ftr-338	718	13	originally	originally	ADV
ftr-338	718	14	added	add	VERB
ftr-338	718	15	to	to	ADP
ftr-338	718	16	the	the	DET
ftr-338	718	17	code	code	NOUN
ftr-338	718	18	in	in	ADP
ftr-338	718	19	1984	1984	NUM
ftr-338	718	20	in	in	ADP
ftr-338	718	21	order	order	NOUN
ftr-338	718	22	to	to	PART
ftr-338	718	23	bring	bring	VERB
ftr-338	718	24	objectivity	objectivity	NOUN
ftr-338	718	25	to	to	ADP
ftr-338	718	26	the	the	DET
ftr-338	718	27	analysis	analysis	NOUN
ftr-338	718	28	of	of	ADP
ftr-338	718	29	whether	whether	SCONJ
ftr-338	718	30	a	a	DET
ftr-338	718	31	foreign	foreign	ADJ
ftr-338	718	32	national	national	NOUN
ftr-338	718	33	is	be	AUX
ftr-338	718	34	a	a	DET
ftr-338	718	35	u.s	u.s	PROPN
ftr-338	718	36	.	.	PROPN
ftr-338	718	37	tax	tax	NOUN
ftr-338	718	38	resident.208	resident.208	VERB
ftr-338	718	39	however	however	ADV
ftr-338	718	40	,	,	PUNCT
ftr-338	718	41	with	with	SCONJ
ftr-338	718	42	its	its	PRON
ftr-338	718	43	myriad	myriad	NOUN
ftr-338	718	44	of	of	ADP
ftr-338	718	45	exceptions,209	exceptions,209	ADP
ftr-338	718	46	the	the	DET
ftr-338	718	47	test	test	NOUN
ftr-338	718	48	no	no	ADV
ftr-338	718	49	longer	long	ADV
ftr-338	718	50	fulfills	fulfill	VERB
ftr-338	718	51	this	this	DET
ftr-338	718	52	hope	hope	NOUN
ftr-338	718	53	.	.	PUNCT
ftr-338	719	1	this	this	PRON
ftr-338	719	2	is	be	AUX
ftr-338	719	3	particularly	particularly	ADV
ftr-338	719	4	the	the	DET
ftr-338	719	5	case	case	NOUN
ftr-338	719	6	given	give	VERB
ftr-338	719	7	the	the	DET
ftr-338	719	8	complexity	complexity	NOUN
ftr-338	719	9	added	add	VERB
ftr-338	719	10	to	to	ADP
ftr-338	719	11	the	the	DET
ftr-338	719	12	analysis	analysis	NOUN
ftr-338	719	13	by	by	ADP
ftr-338	719	14	application	application	NOUN
ftr-338	719	15	of	of	ADP
ftr-338	719	16	a	a	DET
ftr-338	719	17	u.s	u.s	PROPN
ftr-338	719	18	.	.	PROPN
ftr-338	719	19	tax	tax	NOUN
ftr-338	719	20	treaty	treaty	NOUN
ftr-338	719	21	,	,	PUNCT
ftr-338	719	22	and	and	CCONJ
ftr-338	719	23	the	the	DET
ftr-338	719	24	potential	potential	NOUN
ftr-338	719	25	for	for	SCONJ
ftr-338	719	26	an	an	DET
ftr-338	719	27	individual	individual	NOUN
ftr-338	719	28	to	to	PART
ftr-338	719	29	be	be	AUX
ftr-338	719	30	a	a	DET
ftr-338	719	31	“	"	PUNCT
ftr-338	719	32	half	half	ADJ
ftr-338	719	33	resident	resident	NOUN
ftr-338	719	34	”	"	PUNCT
ftr-338	719	35	for	for	ADP
ftr-338	719	36	u.s	u.s	PROPN
ftr-338	719	37	.	.	PROPN
ftr-338	719	38	tax	tax	NOUN
ftr-338	719	39	purposes.210	purposes.210	PROPN
ftr-338	719	40	objectivity	objectivity	NOUN
ftr-338	719	41	has	have	AUX
ftr-338	719	42	failed	fail	VERB
ftr-338	719	43	,	,	PUNCT
ftr-338	719	44	and	and	CCONJ
ftr-338	719	45	the	the	DET
ftr-338	719	46	attempt	attempt	NOUN
ftr-338	719	47	at	at	ADP
ftr-338	719	48	objectivity	objectivity	NOUN
ftr-338	719	49	reflected	reflect	VERB
ftr-338	719	50	in	in	ADP
ftr-338	719	51	the	the	DET
ftr-338	719	52	substantial	substantial	ADJ
ftr-338	719	53	presence	presence	NOUN
ftr-338	719	54	test	test	NOUN
ftr-338	719	55	also	also	ADV
ftr-338	719	56	has	have	VERB
ftr-338	719	57	the	the	DET
ftr-338	719	58	potential	potential	ADJ
ftr-338	719	59	impact	impact	NOUN
ftr-338	719	60	of	of	ADP
ftr-338	719	61	creating	create	VERB
ftr-338	719	62	inequitable	inequitable	ADJ
ftr-338	719	63	situations	situation	NOUN
ftr-338	719	64	,	,	PUNCT
ftr-338	719	65	such	such	ADJ
ftr-338	719	66	as	as	ADP
ftr-338	719	67	the	the	DET
ftr-338	719	68	one	one	NOUN
ftr-338	719	69	under	under	ADP
ftr-338	719	70	consideration	consideration	NOUN
ftr-338	719	71	here	here	ADV
ftr-338	719	72	.	.	PUNCT
ftr-338	720	1	application	application	NOUN
ftr-338	720	2	of	of	ADP
ftr-338	720	3	an	an	DET
ftr-338	720	4	objective	objective	ADJ
ftr-338	720	5	test	test	NOUN
ftr-338	720	6	can	can	AUX
ftr-338	720	7	create	create	VERB
ftr-338	720	8	inequity	inequity	NOUN
ftr-338	720	9	when	when	SCONJ
ftr-338	720	10	it	it	PRON
ftr-338	720	11	is	be	AUX
ftr-338	720	12	not	not	PART
ftr-338	720	13	clear	clear	ADJ
ftr-338	720	14	whether	whether	SCONJ
ftr-338	720	15	the	the	DET
ftr-338	720	16	irs	irs	PROPN
ftr-338	720	17	and	and	CCONJ
ftr-338	720	18	the	the	DET
ftr-338	720	19	courts	court	NOUN
ftr-338	720	20	are	be	AUX
ftr-338	720	21	permitted	permit	VERB
ftr-338	720	22	to	to	PART
ftr-338	720	23	consider	consider	VERB
ftr-338	720	24	extenuating	extenuate	VERB
ftr-338	720	25	circumstances	circumstance	NOUN
ftr-338	720	26	(	(	PUNCT
ftr-338	720	27	other	other	ADJ
ftr-338	720	28	than	than	ADP
ftr-338	720	29	those	those	PRON
ftr-338	720	30	provided	provide	VERB
ftr-338	720	31	by	by	ADP
ftr-338	720	32	the	the	DET
ftr-338	720	33	statute	statute	NOUN
ftr-338	720	34	)	)	PUNCT
ftr-338	720	35	in	in	ADP
ftr-338	720	36	determining	determine	VERB
ftr-338	720	37	the	the	DET
ftr-338	720	38	u.s	u.s	PROPN
ftr-338	720	39	.	.	PROPN
ftr-338	720	40	tax	tax	NOUN
ftr-338	720	41	residency	residency	NOUN
ftr-338	720	42	of	of	ADP
ftr-338	720	43	a	a	DET
ftr-338	720	44	foreign	foreign	ADJ
ftr-338	720	45	national.211	national.211	NOUN
ftr-338	720	46	this	this	DET
ftr-338	720	47	inequity	inequity	NOUN
ftr-338	720	48	is	be	AUX
ftr-338	720	49	particularly	particularly	ADV
ftr-338	720	50	sharp	sharp	ADJ
ftr-338	720	51	in	in	ADP
ftr-338	720	52	the	the	DET
ftr-338	720	53	case	case	NOUN
ftr-338	720	54	of	of	ADP
ftr-338	720	55	mexican	mexican	ADJ
ftr-338	720	56	nationals	national	NOUN
ftr-338	720	57	who	who	PRON
ftr-338	720	58	are	be	AUX
ftr-338	720	59	present	present	ADJ
ftr-338	720	60	in	in	ADP
ftr-338	720	61	the	the	DET
ftr-338	720	62	united	united	PROPN
ftr-338	720	63	states	states	PROPN
ftr-338	720	64	only	only	ADV
ftr-338	720	65	because	because	SCONJ
ftr-338	720	66	of	of	ADP
ftr-338	720	67	increased	increase	VERB
ftr-338	720	68	violence	violence	NOUN
ftr-338	720	69	in	in	ADP
ftr-338	720	70	mexico	mexico	PROPN
ftr-338	720	71	,	,	PUNCT
ftr-338	720	72	when	when	SCONJ
ftr-338	720	73	such	such	ADJ
ftr-338	720	74	violence	violence	NOUN
ftr-338	720	75	is	be	AUX
ftr-338	720	76	,	,	PUNCT
ftr-338	720	77	in	in	ADP
ftr-338	720	78	large	large	ADJ
ftr-338	720	79	part	part	NOUN
ftr-338	720	80	,	,	PUNCT
ftr-338	720	81	caused	cause	VERB
ftr-338	720	82	by	by	ADP
ftr-338	720	83	drug	drug	NOUN
ftr-338	720	84	cartels	cartel	NOUN
ftr-338	720	85	whose	whose	DET
ftr-338	720	86	primary	primary	ADJ
ftr-338	720	87	customers	customer	NOUN
ftr-338	720	88	may	may	AUX
ftr-338	720	89	reside	reside	VERB
ftr-338	720	90	in	in	ADP
ftr-338	720	91	the	the	DET
ftr-338	720	92	united	united	PROPN
ftr-338	720	93	states.212	states.212	PROPN
ftr-338	720	94	the	the	DET
ftr-338	720	95	u.s	u.s	PROPN
ftr-338	720	96	.	.	PROPN
ftr-338	720	97	government	government	NOUN
ftr-338	720	98	,	,	PUNCT
ftr-338	720	99	under	under	ADP
ftr-338	720	100	president	president	PROPN
ftr-338	720	101	obama	obama	PROPN
ftr-338	720	102	,	,	PUNCT
ftr-338	720	103	has	have	AUX
ftr-338	720	104	gone	go	VERB
ftr-338	720	105	some	some	DET
ftr-338	720	106	distance	distance	NOUN
ftr-338	720	107	in	in	ADP
ftr-338	720	108	acknowledging	acknowledge	VERB
ftr-338	720	109	u.s	u.s	PROPN
ftr-338	720	110	.	.	PROPN
ftr-338	720	111	207	207	NUM
ftr-338	720	112	.	.	PUNCT
ftr-338	721	1	as	as	SCONJ
ftr-338	721	2	noted	note	VERB
ftr-338	721	3	,	,	PUNCT
ftr-338	721	4	such	such	ADJ
ftr-338	721	5	individuals	individual	NOUN
ftr-338	721	6	are	be	AUX
ftr-338	721	7	automatically	automatically	ADV
ftr-338	721	8	u.s	u.s	PROPN
ftr-338	721	9	.	.	PROPN
ftr-338	721	10	residents	resident	NOUN
ftr-338	721	11	for	for	ADP
ftr-338	721	12	tax	tax	NOUN
ftr-338	721	13	purposes	purpose	NOUN
ftr-338	721	14	.	.	PUNCT
ftr-338	722	1	i.r.c	i.r.c	NOUN
ftr-338	722	2	.	.	PUNCT
ftr-338	723	1	§	§	PROPN
ftr-338	723	2	7701(b)(1)(a)(i	7701(b)(1)(a)(i	PROPN
ftr-338	723	3	)	)	PUNCT
ftr-338	723	4	.	.	PUNCT
ftr-338	724	1	208	208	NUM
ftr-338	724	2	.	.	PUNCT
ftr-338	724	3	supra	supra	PROPN
ftr-338	724	4	part	part	PROPN
ftr-338	724	5	ii.b.4	ii.b.4	PROPN
ftr-338	724	6	.	.	PUNCT
ftr-338	725	1	209	209	NUM
ftr-338	725	2	.	.	PUNCT
ftr-338	725	3	i.r.c	i.r.c	NOUN
ftr-338	725	4	.	.	PUNCT
ftr-338	726	1	§	§	PROPN
ftr-338	726	2	§	§	PROPN
ftr-338	726	3	7701(b)(5	7701(b)(5	NUM
ftr-338	726	4	)	)	PUNCT
ftr-338	726	5	,	,	PUNCT
ftr-338	726	6	(	(	PUNCT
ftr-338	726	7	7	7	NUM
ftr-338	726	8	)	)	PUNCT
ftr-338	726	9	.	.	PUNCT
ftr-338	727	1	210	210	NUM
ftr-338	727	2	.	.	PUNCT
ftr-338	728	1	reg	reg	NOUN
ftr-338	728	2	.	.	PUNCT
ftr-338	729	1	§	§	PROPN
ftr-338	729	2	301.7701(b)-7	301.7701(b)-7	NOUN
ftr-338	729	3	.	.	PUNCT
ftr-338	730	1	211	211	NUM
ftr-338	730	2	.	.	PUNCT
ftr-338	731	1	supra	supra	ADJ
ftr-338	731	2	parts	part	NOUN
ftr-338	731	3	i	i	PROPN
ftr-338	731	4	&	&	CCONJ
ftr-338	731	5	ii	ii	PROPN
ftr-338	731	6	.	.	PROPN
ftr-338	731	7	212	212	NUM
ftr-338	731	8	.	.	PUNCT
ftr-338	732	1	aimee	aimee	PROPN
ftr-338	732	2	rawlins	rawlins	PROPN
ftr-338	732	3	,	,	PUNCT
ftr-338	732	4	mexico	mexico	PROPN
ftr-338	732	5	’s	’s	PART
ftr-338	732	6	drug	drug	PROPN
ftr-338	732	7	war	war	PROPN
ftr-338	732	8	,	,	PUNCT
ftr-338	732	9	council	council	NOUN
ftr-338	732	10	on	on	ADP
ftr-338	732	11	foreign	foreign	ADJ
ftr-338	732	12	relations	relation	NOUN
ftr-338	732	13	(	(	PUNCT
ftr-338	732	14	december	december	PROPN
ftr-338	732	15	13	13	NUM
ftr-338	732	16	,	,	PUNCT
ftr-338	732	17	2011	2011	NUM
ftr-338	732	18	)	)	PUNCT
ftr-338	732	19	,	,	PUNCT
ftr-338	732	20	http://www.cfr.org/mexico/mexicos-drug-war/p13689	http://www.cfr.org/mexico/mexicos-drug-war/p13689	PROPN
ftr-338	732	21	.	.	PROPN
ftr-338	732	22	858	858	NUM
ftr-338	732	23	florida	florida	PROPN
ftr-338	732	24	tax	tax	NOUN
ftr-338	732	25	review	review	NOUN
ftr-338	732	26	[	[	X
ftr-338	732	27	vol.12:10	vol.12:10	ADP
ftr-338	732	28	contributions	contribution	NOUN
ftr-338	732	29	to	to	ADP
ftr-338	732	30	the	the	DET
ftr-338	732	31	problem	problem	NOUN
ftr-338	732	32	of	of	ADP
ftr-338	732	33	violence	violence	NOUN
ftr-338	732	34	in	in	ADP
ftr-338	732	35	mexico.213	mexico.213	NOUN
ftr-338	732	36	this	this	DET
ftr-338	732	37	acknowledgement	acknowledgement	NOUN
ftr-338	732	38	should	should	AUX
ftr-338	732	39	lead	lead	VERB
ftr-338	732	40	u.s	u.s	PROPN
ftr-338	732	41	.	.	PROPN
ftr-338	732	42	tax	tax	NOUN
ftr-338	732	43	officials	official	NOUN
ftr-338	732	44	and	and	CCONJ
ftr-338	732	45	rulemakers	rulemaker	NOUN
ftr-338	732	46	to	to	ADP
ftr-338	732	47	the	the	DET
ftr-338	732	48	conclusion	conclusion	NOUN
ftr-338	732	49	that	that	SCONJ
ftr-338	732	50	some	some	DET
ftr-338	732	51	change	change	NOUN
ftr-338	732	52	needs	need	VERB
ftr-338	732	53	to	to	PART
ftr-338	732	54	be	be	AUX
ftr-338	732	55	made	make	VERB
ftr-338	732	56	to	to	ADP
ftr-338	732	57	the	the	DET
ftr-338	732	58	substantial	substantial	ADJ
ftr-338	732	59	presence	presence	NOUN
ftr-338	732	60	test	test	NOUN
ftr-338	732	61	to	to	PART
ftr-338	732	62	relieve	relieve	VERB
ftr-338	732	63	mexican	mexican	ADJ
ftr-338	732	64	nationals	national	NOUN
ftr-338	732	65	of	of	ADP
ftr-338	732	66	the	the	DET
ftr-338	732	67	risk	risk	NOUN
ftr-338	732	68	of	of	ADP
ftr-338	732	69	inadvertently	inadvertently	ADV
ftr-338	732	70	creating	create	VERB
ftr-338	732	71	u.s	u.s	PROPN
ftr-338	732	72	.	.	PROPN
ftr-338	732	73	tax	tax	NOUN
ftr-338	732	74	residency	residency	NOUN
ftr-338	732	75	while	while	SCONJ
ftr-338	732	76	in	in	ADP
ftr-338	732	77	the	the	DET
ftr-338	732	78	united	united	PROPN
ftr-338	732	79	states	states	PROPN
ftr-338	732	80	due	due	ADP
ftr-338	732	81	to	to	ADP
ftr-338	732	82	violence	violence	NOUN
ftr-338	732	83	in	in	ADP
ftr-338	732	84	mexico	mexico	PROPN
ftr-338	732	85	.	.	PUNCT
ftr-338	733	1	this	this	DET
ftr-338	733	2	inequity	inequity	NOUN
ftr-338	733	3	is	be	AUX
ftr-338	733	4	further	far	ADV
ftr-338	733	5	illuminated	illuminate	VERB
ftr-338	733	6	when	when	SCONJ
ftr-338	733	7	one	one	PRON
ftr-338	733	8	looks	look	VERB
ftr-338	733	9	to	to	ADP
ftr-338	733	10	the	the	DET
ftr-338	733	11	purpose	purpose	NOUN
ftr-338	733	12	of	of	ADP
ftr-338	733	13	treating	treat	VERB
ftr-338	733	14	individuals	individual	NOUN
ftr-338	733	15	who	who	PRON
ftr-338	733	16	are	be	AUX
ftr-338	733	17	present	present	ADJ
ftr-338	733	18	in	in	ADP
ftr-338	733	19	the	the	DET
ftr-338	733	20	united	united	PROPN
ftr-338	733	21	states	states	PROPN
ftr-338	733	22	as	as	ADP
ftr-338	733	23	u.s	u.s	PROPN
ftr-338	733	24	.	.	PROPN
ftr-338	733	25	tax	tax	NOUN
ftr-338	733	26	residents	resident	NOUN
ftr-338	733	27	.	.	PUNCT
ftr-338	734	1	the	the	DET
ftr-338	734	2	primary	primary	ADJ
ftr-338	734	3	justification	justification	NOUN
ftr-338	734	4	for	for	ADP
ftr-338	734	5	treating	treat	VERB
ftr-338	734	6	such	such	ADJ
ftr-338	734	7	persons	person	NOUN
ftr-338	734	8	as	as	ADP
ftr-338	734	9	u.s	u.s	PROPN
ftr-338	734	10	.	.	PROPN
ftr-338	734	11	residents	resident	NOUN
ftr-338	734	12	is	be	AUX
ftr-338	734	13	that	that	SCONJ
ftr-338	734	14	they	they	PRON
ftr-338	734	15	benefit	benefit	VERB
ftr-338	734	16	from	from	ADP
ftr-338	734	17	the	the	DET
ftr-338	734	18	laws	law	NOUN
ftr-338	734	19	of	of	ADP
ftr-338	734	20	the	the	DET
ftr-338	734	21	united	united	PROPN
ftr-338	734	22	states	states	PROPN
ftr-338	734	23	while	while	SCONJ
ftr-338	734	24	in	in	ADP
ftr-338	734	25	the	the	DET
ftr-338	734	26	country.214	country.214	NOUN
ftr-338	734	27	for	for	ADP
ftr-338	734	28	individuals	individual	NOUN
ftr-338	734	29	who	who	PRON
ftr-338	734	30	are	be	AUX
ftr-338	734	31	present	present	ADJ
ftr-338	734	32	in	in	ADP
ftr-338	734	33	the	the	DET
ftr-338	734	34	united	united	PROPN
ftr-338	734	35	states	states	PROPN
ftr-338	734	36	to	to	PART
ftr-338	734	37	avoid	avoid	VERB
ftr-338	734	38	violence	violence	NOUN
ftr-338	734	39	at	at	ADP
ftr-338	734	40	home	home	NOUN
ftr-338	734	41	,	,	PUNCT
ftr-338	734	42	one	one	PRON
ftr-338	734	43	can	can	AUX
ftr-338	734	44	argue	argue	VERB
ftr-338	734	45	that	that	SCONJ
ftr-338	734	46	such	such	ADJ
ftr-338	734	47	individuals	individual	NOUN
ftr-338	734	48	are	be	AUX
ftr-338	734	49	indeed	indeed	ADV
ftr-338	734	50	enjoying	enjoy	VERB
ftr-338	734	51	the	the	DET
ftr-338	734	52	benefits	benefit	NOUN
ftr-338	734	53	of	of	ADP
ftr-338	734	54	protection	protection	NOUN
ftr-338	734	55	of	of	ADP
ftr-338	734	56	u.s	u.s	PROPN
ftr-338	734	57	.	.	PROPN
ftr-338	734	58	law	law	NOUN
ftr-338	734	59	.	.	PUNCT
ftr-338	735	1	however	however	ADV
ftr-338	735	2	,	,	PUNCT
ftr-338	735	3	such	such	ADJ
ftr-338	735	4	arguments	argument	NOUN
ftr-338	735	5	are	be	AUX
ftr-338	735	6	significantly	significantly	ADV
ftr-338	735	7	weakened	weaken	VERB
ftr-338	735	8	when	when	SCONJ
ftr-338	735	9	one	one	PRON
ftr-338	735	10	considers	consider	VERB
ftr-338	735	11	the	the	DET
ftr-338	735	12	situation	situation	NOUN
ftr-338	735	13	of	of	ADP
ftr-338	735	14	mexican	mexican	ADJ
ftr-338	735	15	nationals	national	NOUN
ftr-338	735	16	who	who	PRON
ftr-338	735	17	are	be	AUX
ftr-338	735	18	present	present	ADJ
ftr-338	735	19	in	in	ADP
ftr-338	735	20	the	the	DET
ftr-338	735	21	united	united	PROPN
ftr-338	735	22	states	states	PROPN
ftr-338	735	23	only	only	ADV
ftr-338	735	24	to	to	PART
ftr-338	735	25	avoid	avoid	VERB
ftr-338	735	26	drug	drug	NOUN
ftr-338	735	27	-	-	PUNCT
ftr-338	735	28	related	relate	VERB
ftr-338	735	29	violence	violence	NOUN
ftr-338	735	30	in	in	ADP
ftr-338	735	31	mexico	mexico	PROPN
ftr-338	735	32	,	,	PUNCT
ftr-338	735	33	given	give	VERB
ftr-338	735	34	the	the	DET
ftr-338	735	35	acknowledged	acknowledge	VERB
ftr-338	735	36	contributions	contribution	NOUN
ftr-338	735	37	of	of	ADP
ftr-338	735	38	u.s	u.s	PROPN
ftr-338	735	39	.	.	PROPN
ftr-338	735	40	policy	policy	NOUN
ftr-338	735	41	to	to	ADP
ftr-338	735	42	the	the	DET
ftr-338	735	43	violence	violence	NOUN
ftr-338	735	44	in	in	ADP
ftr-338	735	45	mexico.215	mexico.215	PROPN
ftr-338	735	46	additionally	additionally	ADV
ftr-338	735	47	,	,	PUNCT
ftr-338	735	48	there	there	PRON
ftr-338	735	49	is	be	VERB
ftr-338	735	50	some	some	DET
ftr-338	735	51	rationale	rationale	NOUN
ftr-338	735	52	for	for	ADP
ftr-338	735	53	treating	treat	VERB
ftr-338	735	54	mexican	mexican	ADJ
ftr-338	735	55	nationals	national	NOUN
ftr-338	735	56	differently	differently	ADV
ftr-338	735	57	than	than	ADP
ftr-338	735	58	nationals	national	NOUN
ftr-338	735	59	of	of	ADP
ftr-338	735	60	other	other	ADJ
ftr-338	735	61	countries	country	NOUN
ftr-338	735	62	,	,	PUNCT
ftr-338	735	63	due	due	ADP
ftr-338	735	64	to	to	ADP
ftr-338	735	65	the	the	DET
ftr-338	735	66	physical	physical	ADJ
ftr-338	735	67	proximity	proximity	NOUN
ftr-338	735	68	of	of	ADP
ftr-338	735	69	mexico	mexico	PROPN
ftr-338	735	70	to	to	ADP
ftr-338	735	71	the	the	DET
ftr-338	735	72	united	united	PROPN
ftr-338	735	73	states	states	PROPN
ftr-338	735	74	,	,	PUNCT
ftr-338	735	75	the	the	DET
ftr-338	735	76	membership	membership	NOUN
ftr-338	735	77	of	of	ADP
ftr-338	735	78	mexico	mexico	PROPN
ftr-338	735	79	in	in	ADP
ftr-338	735	80	the	the	DET
ftr-338	735	81	north	north	NOUN
ftr-338	735	82	american	american	ADJ
ftr-338	735	83	free	free	PROPN
ftr-338	735	84	trade	trade	NOUN
ftr-338	735	85	agreement	agreement	NOUN
ftr-338	735	86	(	(	PUNCT
ftr-338	735	87	“	"	PUNCT
ftr-338	735	88	nafta”),216	nafta”),216	ADJ
ftr-338	735	89	and	and	CCONJ
ftr-338	735	90	the	the	DET
ftr-338	735	91	close	close	ADJ
ftr-338	735	92	economic	economic	ADJ
ftr-338	735	93	ties	tie	NOUN
ftr-338	735	94	between	between	ADP
ftr-338	735	95	the	the	DET
ftr-338	735	96	united	united	PROPN
ftr-338	735	97	states	states	PROPN
ftr-338	735	98	and	and	CCONJ
ftr-338	735	99	mexico.217	mexico.217	PROPN
ftr-338	735	100	mexico	mexico	PROPN
ftr-338	735	101	may	may	AUX
ftr-338	735	102	also	also	ADV
ftr-338	735	103	come	come	VERB
ftr-338	735	104	in	in	ADP
ftr-338	735	105	for	for	ADP
ftr-338	735	106	special	special	ADJ
ftr-338	735	107	treatment	treatment	NOUN
ftr-338	735	108	given	give	VERB
ftr-338	735	109	the	the	DET
ftr-338	735	110	history	history	NOUN
ftr-338	735	111	between	between	ADP
ftr-338	735	112	the	the	DET
ftr-338	735	113	two	two	NUM
ftr-338	735	114	nations.218	nations.218	NOUN
ftr-338	735	115	accordingly	accordingly	ADV
ftr-338	735	116	,	,	PUNCT
ftr-338	735	117	there	there	PRON
ftr-338	735	118	is	be	VERB
ftr-338	735	119	some	some	DET
ftr-338	735	120	rationale	rationale	NOUN
ftr-338	735	121	for	for	ADP
ftr-338	735	122	abandoning	abandon	VERB
ftr-338	735	123	the	the	DET
ftr-338	735	124	attempt	attempt	NOUN
ftr-338	735	125	at	at	ADP
ftr-338	735	126	objectivity	objectivity	NOUN
ftr-338	735	127	in	in	ADP
ftr-338	735	128	determining	determine	VERB
ftr-338	735	129	u.s	u.s	PROPN
ftr-338	735	130	.	.	PROPN
ftr-338	735	131	tax	tax	NOUN
ftr-338	735	132	residency	residency	NOUN
ftr-338	735	133	,	,	PUNCT
ftr-338	735	134	particularly	particularly	ADV
ftr-338	735	135	when	when	SCONJ
ftr-338	735	136	objectivity	objectivity	NOUN
ftr-338	735	137	can	can	AUX
ftr-338	735	138	lead	lead	VERB
ftr-338	735	139	to	to	ADP
ftr-338	735	140	inequity	inequity	NOUN
ftr-338	735	141	,	,	PUNCT
ftr-338	735	142	as	as	SCONJ
ftr-338	735	143	in	in	ADP
ftr-338	735	144	the	the	DET
ftr-338	735	145	case	case	NOUN
ftr-338	735	146	of	of	ADP
ftr-338	735	147	mexican	mexican	ADJ
ftr-338	735	148	nationals	national	NOUN
ftr-338	735	149	in	in	ADP
ftr-338	735	150	the	the	DET
ftr-338	735	151	united	united	PROPN
ftr-338	735	152	states	states	PROPN
ftr-338	735	153	merely	merely	ADV
ftr-338	735	154	to	to	PART
ftr-338	735	155	avoid	avoid	VERB
ftr-338	735	156	violence	violence	NOUN
ftr-338	735	157	at	at	ADP
ftr-338	735	158	home	home	NOUN
ftr-338	735	159	.	.	PUNCT
ftr-338	736	1	thus	thus	ADV
ftr-338	736	2	,	,	PUNCT
ftr-338	736	3	consideration	consideration	NOUN
ftr-338	736	4	should	should	AUX
ftr-338	736	5	be	be	AUX
ftr-338	736	6	given	give	VERB
ftr-338	736	7	to	to	ADP
ftr-338	736	8	abandoning	abandon	VERB
ftr-338	736	9	objectivity	objectivity	NOUN
ftr-338	736	10	,	,	PUNCT
ftr-338	736	11	at	at	ADP
ftr-338	736	12	least	least	ADJ
ftr-338	736	13	with	with	ADP
ftr-338	736	14	respect	respect	NOUN
ftr-338	736	15	to	to	ADP
ftr-338	736	16	mexican	mexican	ADJ
ftr-338	736	17	nationals	national	NOUN
ftr-338	736	18	.	.	PUNCT
ftr-338	737	1	various	various	ADJ
ftr-338	737	2	proposals	proposal	NOUN
ftr-338	737	3	to	to	PART
ftr-338	737	4	accomplish	accomplish	VERB
ftr-338	737	5	this	this	DET
ftr-338	737	6	goal	goal	NOUN
ftr-338	737	7	are	be	AUX
ftr-338	737	8	summarized	summarize	VERB
ftr-338	737	9	immediately	immediately	ADV
ftr-338	737	10	below	below	ADV
ftr-338	737	11	and	and	CCONJ
ftr-338	737	12	then	then	ADV
ftr-338	737	13	described	describe	VERB
ftr-338	737	14	in	in	ADP
ftr-338	737	15	the	the	DET
ftr-338	737	16	following	follow	VERB
ftr-338	737	17	sections	section	NOUN
ftr-338	737	18	.	.	PUNCT
ftr-338	738	1	213	213	NUM
ftr-338	738	2	.	.	X
ftr-338	738	3	partnership	partnership	NOUN
ftr-338	738	4	,	,	PUNCT
ftr-338	738	5	and	and	CCONJ
ftr-338	738	6	its	its	PRON
ftr-338	738	7	obstacles	obstacle	NOUN
ftr-338	738	8	,	,	PUNCT
ftr-338	738	9	economist	economist	NOUN
ftr-338	738	10	,	,	PUNCT
ftr-338	738	11	sept	sept	PROPN
ftr-338	738	12	.	.	PROPN
ftr-338	738	13	3	3	NUM
ftr-338	738	14	,	,	PUNCT
ftr-338	738	15	2011	2011	NUM
ftr-338	738	16	,	,	PUNCT
ftr-338	738	17	at	at	ADP
ftr-338	738	18	35	35	NUM
ftr-338	738	19	[	[	SYM
ftr-338	738	20	hereinafter	hereinafter	NOUN
ftr-338	738	21	economist	economist	NOUN
ftr-338	738	22	]	]	X
ftr-338	738	23	.	.	PUNCT
ftr-338	739	1	214	214	NUM
ftr-338	739	2	.	.	PUNCT
ftr-338	740	1	see	see	VERB
ftr-338	740	2	,	,	PUNCT
ftr-338	740	3	e.g.	e.g.	ADV
ftr-338	740	4	,	,	PUNCT
ftr-338	740	5	nubar	nubar	NOUN
ftr-338	740	6	,	,	PUNCT
ftr-338	740	7	13	13	NUM
ftr-338	740	8	t.c	t.c	PROPN
ftr-338	740	9	.	.	PUNCT
ftr-338	741	1	at	at	ADP
ftr-338	741	2	586	586	NUM
ftr-338	741	3	.	.	X
ftr-338	741	4	215	215	NUM
ftr-338	741	5	.	.	PUNCT
ftr-338	741	6	economist	economist	NOUN
ftr-338	741	7	,	,	PUNCT
ftr-338	741	8	supra	supra	PROPN
ftr-338	741	9	note	note	NOUN
ftr-338	741	10	213	213	NUM
ftr-338	741	11	.	.	PUNCT
ftr-338	742	1	216	216	NUM
ftr-338	742	2	.	.	PUNCT
ftr-338	742	3	north	north	NOUN
ftr-338	742	4	american	american	PROPN
ftr-338	742	5	free	free	PROPN
ftr-338	742	6	trade	trade	NOUN
ftr-338	742	7	agreement	agreement	NOUN
ftr-338	742	8	,	,	PUNCT
ftr-338	742	9	u.s.-can.-mex	u.s.-can.-mex	PROPN
ftr-338	742	10	.	.	PROPN
ftr-338	742	11	,	,	PUNCT
ftr-338	742	12	dec	dec	PROPN
ftr-338	742	13	.	.	PROPN
ftr-338	742	14	17	17	NUM
ftr-338	742	15	,	,	PUNCT
ftr-338	742	16	1992	1992	NUM
ftr-338	742	17	,	,	PUNCT
ftr-338	742	18	32	32	NUM
ftr-338	742	19	i.l.m	i.l.m	NOUN
ftr-338	742	20	.	.	PUNCT
ftr-338	743	1	289	289	NUM
ftr-338	743	2	(	(	PUNCT
ftr-338	743	3	1993	1993	NUM
ftr-338	743	4	)	)	PUNCT
ftr-338	743	5	.	.	PUNCT
ftr-338	744	1	217	217	NUM
ftr-338	744	2	.	.	PUNCT
ftr-338	745	1	see	see	VERB
ftr-338	745	2	villareal	villareal	PROPN
ftr-338	745	3	,	,	PUNCT
ftr-338	745	4	u.s	u.s	PROPN
ftr-338	745	5	.	.	PROPN
ftr-338	745	6	-mexico	-mexico	PROPN
ftr-338	745	7	relations	relation	NOUN
ftr-338	745	8	,	,	PUNCT
ftr-338	745	9	supra	supra	PROPN
ftr-338	745	10	note	note	NOUN
ftr-338	745	11	11	11	NUM
ftr-338	745	12	.	.	NOUN
ftr-338	745	13	218	218	NUM
ftr-338	745	14	.	.	PUNCT
ftr-338	746	1	treaty	treaty	NOUN
ftr-338	746	2	of	of	ADP
ftr-338	746	3	peace	peace	NOUN
ftr-338	746	4	,	,	PUNCT
ftr-338	746	5	friendship	friendship	NOUN
ftr-338	746	6	,	,	PUNCT
ftr-338	746	7	limits	limit	NOUN
ftr-338	746	8	and	and	CCONJ
ftr-338	746	9	settlement	settlement	NOUN
ftr-338	746	10	between	between	ADP
ftr-338	746	11	the	the	DET
ftr-338	746	12	united	united	PROPN
ftr-338	746	13	states	states	PROPN
ftr-338	746	14	of	of	ADP
ftr-338	746	15	america	america	PROPN
ftr-338	746	16	and	and	CCONJ
ftr-338	746	17	the	the	DET
ftr-338	746	18	mexican	mexican	PROPN
ftr-338	746	19	republic	republic	PROPN
ftr-338	746	20	,	,	PUNCT
ftr-338	746	21	u.s.-mex	u.s.-mex	PROPN
ftr-338	746	22	.	.	PROPN
ftr-338	746	23	,	,	PUNCT
ftr-338	746	24	(	(	PUNCT
ftr-338	746	25	feb	feb	X
ftr-338	746	26	.	.	PROPN
ftr-338	746	27	2	2	NUM
ftr-338	746	28	,	,	PUNCT
ftr-338	746	29	1848	1848	NUM
ftr-338	746	30	)	)	PUNCT
ftr-338	746	31	,	,	PUNCT
ftr-338	746	32	9	9	NUM
ftr-338	746	33	stat	stat	NOUN
ftr-338	746	34	.	.	PUNCT
ftr-338	747	1	922	922	NUM
ftr-338	747	2	(	(	PUNCT
ftr-338	747	3	ending	end	VERB
ftr-338	747	4	the	the	DET
ftr-338	747	5	mexican	mexican	ADJ
ftr-338	747	6	-	-	PUNCT
ftr-338	747	7	american	american	ADJ
ftr-338	747	8	war	war	NOUN
ftr-338	747	9	and	and	CCONJ
ftr-338	747	10	requiring	require	VERB
ftr-338	747	11	a	a	DET
ftr-338	747	12	substantial	substantial	ADJ
ftr-338	747	13	concession	concession	NOUN
ftr-338	747	14	of	of	ADP
ftr-338	747	15	territory	territory	NOUN
ftr-338	747	16	to	to	ADP
ftr-338	747	17	the	the	DET
ftr-338	747	18	united	united	PROPN
ftr-338	747	19	states	states	PROPN
ftr-338	747	20	by	by	ADP
ftr-338	747	21	the	the	DET
ftr-338	747	22	republic	republic	NOUN
ftr-338	747	23	of	of	ADP
ftr-338	747	24	mexico	mexico	PROPN
ftr-338	747	25	)	)	PUNCT
ftr-338	747	26	.	.	PUNCT
ftr-338	748	1	2012	2012	NUM
ftr-338	748	2	]	]	PUNCT
ftr-338	748	3	one	one	NUM
ftr-338	748	4	danger	danger	NOUN
ftr-338	748	5	for	for	ADP
ftr-338	748	6	another	another	DET
ftr-338	748	7	859	859	NUM
ftr-338	748	8	b.	b.	NOUN
ftr-338	748	9	overview	overview	NOUN
ftr-338	748	10	of	of	ADP
ftr-338	748	11	proposals	proposal	NOUN
ftr-338	748	12	thus	thus	ADV
ftr-338	748	13	,	,	PUNCT
ftr-338	748	14	some	some	DET
ftr-338	748	15	proposals	proposal	NOUN
ftr-338	748	16	to	to	PART
ftr-338	748	17	change	change	VERB
ftr-338	748	18	the	the	DET
ftr-338	748	19	u.s	u.s	PROPN
ftr-338	748	20	.	.	PROPN
ftr-338	748	21	residency	residency	NOUN
ftr-338	748	22	determination	determination	NOUN
ftr-338	748	23	rules	rule	NOUN
ftr-338	748	24	,	,	PUNCT
ftr-338	748	25	at	at	ADP
ftr-338	748	26	least	least	ADJ
ftr-338	748	27	with	with	ADP
ftr-338	748	28	respect	respect	NOUN
ftr-338	748	29	to	to	ADP
ftr-338	748	30	mexican	mexican	ADJ
ftr-338	748	31	citizens	citizen	NOUN
ftr-338	748	32	,	,	PUNCT
ftr-338	748	33	should	should	AUX
ftr-338	748	34	be	be	AUX
ftr-338	748	35	considered	consider	VERB
ftr-338	748	36	.	.	PUNCT
ftr-338	749	1	the	the	DET
ftr-338	749	2	remainder	remainder	NOUN
ftr-338	749	3	of	of	ADP
ftr-338	749	4	this	this	DET
ftr-338	749	5	paper	paper	NOUN
ftr-338	749	6	will	will	AUX
ftr-338	749	7	analyze	analyze	VERB
ftr-338	749	8	proposals	proposal	NOUN
ftr-338	749	9	to	to	PART
ftr-338	749	10	change	change	VERB
ftr-338	749	11	the	the	DET
ftr-338	749	12	residency	residency	NOUN
ftr-338	749	13	determination	determination	NOUN
ftr-338	749	14	rules	rule	VERB
ftr-338	749	15	in	in	ADP
ftr-338	749	16	order	order	NOUN
ftr-338	749	17	to	to	PART
ftr-338	749	18	mitigate	mitigate	VERB
ftr-338	749	19	their	their	PRON
ftr-338	749	20	impact	impact	NOUN
ftr-338	749	21	on	on	ADP
ftr-338	749	22	mexican	mexican	ADJ
ftr-338	749	23	nationals	national	NOUN
ftr-338	749	24	fleeing	flee	VERB
ftr-338	749	25	violence	violence	NOUN
ftr-338	749	26	at	at	ADP
ftr-338	749	27	home	home	NOUN
ftr-338	749	28	.	.	PUNCT
ftr-338	750	1	these	these	DET
ftr-338	750	2	proposals	proposal	NOUN
ftr-338	750	3	call	call	VERB
ftr-338	750	4	for	for	ADP
ftr-338	750	5	specific	specific	ADJ
ftr-338	750	6	statutory	statutory	ADJ
ftr-338	750	7	changes	change	NOUN
ftr-338	750	8	.	.	PUNCT
ftr-338	751	1	it	it	PRON
ftr-338	751	2	is	be	AUX
ftr-338	751	3	certainly	certainly	ADV
ftr-338	751	4	possible	possible	ADJ
ftr-338	751	5	that	that	SCONJ
ftr-338	751	6	the	the	DET
ftr-338	751	7	irs	irs	PROPN
ftr-338	751	8	,	,	PUNCT
ftr-338	751	9	using	use	VERB
ftr-338	751	10	its	its	PRON
ftr-338	751	11	“	"	PUNCT
ftr-338	751	12	prosecutorial	prosecutorial	ADJ
ftr-338	751	13	discretion,”219	discretion,”219	NOUN
ftr-338	751	14	could	could	AUX
ftr-338	751	15	provide	provide	VERB
ftr-338	751	16	relief	relief	NOUN
ftr-338	751	17	to	to	ADP
ftr-338	751	18	mexican	mexican	ADJ
ftr-338	751	19	nationals	national	NOUN
ftr-338	751	20	who	who	PRON
ftr-338	751	21	are	be	AUX
ftr-338	751	22	in	in	ADP
ftr-338	751	23	the	the	DET
ftr-338	751	24	united	united	PROPN
ftr-338	751	25	states	states	PROPN
ftr-338	751	26	merely	merely	ADV
ftr-338	751	27	due	due	ADP
ftr-338	751	28	to	to	ADP
ftr-338	751	29	violence	violence	NOUN
ftr-338	751	30	at	at	ADP
ftr-338	751	31	home	home	NOUN
ftr-338	751	32	.	.	PUNCT
ftr-338	752	1	however	however	ADV
ftr-338	752	2	,	,	PUNCT
ftr-338	752	3	in	in	ADP
ftr-338	752	4	order	order	NOUN
ftr-338	752	5	to	to	PART
ftr-338	752	6	provide	provide	VERB
ftr-338	752	7	greater	great	ADJ
ftr-338	752	8	certainty	certainty	NOUN
ftr-338	752	9	in	in	ADP
ftr-338	752	10	this	this	DET
ftr-338	752	11	area	area	NOUN
ftr-338	752	12	,	,	PUNCT
ftr-338	752	13	statutory	statutory	ADJ
ftr-338	752	14	change	change	NOUN
ftr-338	752	15	should	should	AUX
ftr-338	752	16	be	be	AUX
ftr-338	752	17	considered	consider	VERB
ftr-338	752	18	.	.	PUNCT
ftr-338	753	1	as	as	SCONJ
ftr-338	753	2	described	describe	VERB
ftr-338	753	3	in	in	ADP
ftr-338	753	4	detail	detail	NOUN
ftr-338	753	5	below	below	ADV
ftr-338	753	6	,	,	PUNCT
ftr-338	753	7	statutory	statutory	ADJ
ftr-338	753	8	change	change	NOUN
ftr-338	753	9	could	could	AUX
ftr-338	753	10	be	be	AUX
ftr-338	753	11	implemented	implement	VERB
ftr-338	753	12	by	by	ADP
ftr-338	753	13	changing	change	VERB
ftr-338	753	14	the	the	DET
ftr-338	753	15	substantial	substantial	ADJ
ftr-338	753	16	presence	presence	NOUN
ftr-338	753	17	test	test	NOUN
ftr-338	753	18	to	to	PART
ftr-338	753	19	provide	provide	VERB
ftr-338	753	20	an	an	DET
ftr-338	753	21	exception	exception	NOUN
ftr-338	753	22	for	for	ADP
ftr-338	753	23	individuals	individual	NOUN
ftr-338	753	24	fleeing	flee	VERB
ftr-338	753	25	danger	danger	NOUN
ftr-338	753	26	.	.	PUNCT
ftr-338	754	1	conversely	conversely	ADV
ftr-338	754	2	,	,	PUNCT
ftr-338	754	3	the	the	DET
ftr-338	754	4	test	test	NOUN
ftr-338	754	5	could	could	AUX
ftr-338	754	6	be	be	AUX
ftr-338	754	7	modified	modify	VERB
ftr-338	754	8	to	to	PART
ftr-338	754	9	provide	provide	VERB
ftr-338	754	10	a	a	DET
ftr-338	754	11	“	"	PUNCT
ftr-338	754	12	facts	fact	NOUN
ftr-338	754	13	and	and	CCONJ
ftr-338	754	14	circumstances	circumstance	NOUN
ftr-338	754	15	”	"	PUNCT
ftr-338	754	16	exception	exception	NOUN
ftr-338	754	17	,	,	PUNCT
ftr-338	754	18	to	to	PART
ftr-338	754	19	explicitly	explicitly	ADV
ftr-338	754	20	allow	allow	VERB
ftr-338	754	21	the	the	DET
ftr-338	754	22	irs	irs	PROPN
ftr-338	754	23	and	and	CCONJ
ftr-338	754	24	the	the	DET
ftr-338	754	25	courts	court	NOUN
ftr-338	754	26	to	to	PART
ftr-338	754	27	consider	consider	VERB
ftr-338	754	28	an	an	DET
ftr-338	754	29	individual	individual	NOUN
ftr-338	754	30	’s	’s	PART
ftr-338	754	31	circumstances	circumstance	NOUN
ftr-338	754	32	,	,	PUNCT
ftr-338	754	33	as	as	SCONJ
ftr-338	754	34	was	be	AUX
ftr-338	754	35	the	the	DET
ftr-338	754	36	case	case	NOUN
ftr-338	754	37	prior	prior	ADV
ftr-338	754	38	to	to	ADP
ftr-338	754	39	1984	1984	NUM
ftr-338	754	40	,	,	PUNCT
ftr-338	754	41	in	in	ADP
ftr-338	754	42	determining	determine	VERB
ftr-338	754	43	residency	residency	NOUN
ftr-338	754	44	.	.	PUNCT
ftr-338	755	1	a	a	DET
ftr-338	755	2	different	different	ADJ
ftr-338	755	3	change	change	NOUN
ftr-338	755	4	would	would	AUX
ftr-338	755	5	be	be	AUX
ftr-338	755	6	to	to	PART
ftr-338	755	7	repeal	repeal	VERB
ftr-338	755	8	the	the	DET
ftr-338	755	9	substantial	substantial	ADJ
ftr-338	755	10	presence	presence	NOUN
ftr-338	755	11	test	test	NOUN
ftr-338	755	12	,	,	PUNCT
ftr-338	755	13	either	either	CCONJ
ftr-338	755	14	entirely	entirely	ADV
ftr-338	755	15	,	,	PUNCT
ftr-338	755	16	or	or	CCONJ
ftr-338	755	17	just	just	ADV
ftr-338	755	18	with	with	ADP
ftr-338	755	19	respect	respect	NOUN
ftr-338	755	20	to	to	ADP
ftr-338	755	21	nationals	national	NOUN
ftr-338	755	22	of	of	ADP
ftr-338	755	23	mexico	mexico	PROPN
ftr-338	755	24	(	(	PUNCT
ftr-338	755	25	and	and	CCONJ
ftr-338	755	26	perhaps	perhaps	ADV
ftr-338	755	27	also	also	ADV
ftr-338	755	28	canada	canada	PROPN
ftr-338	755	29	,	,	PUNCT
ftr-338	755	30	given	give	VERB
ftr-338	755	31	its	its	PRON
ftr-338	755	32	proximity	proximity	NOUN
ftr-338	755	33	to	to	ADP
ftr-338	755	34	the	the	DET
ftr-338	755	35	united	united	PROPN
ftr-338	755	36	states	states	PROPN
ftr-338	755	37	)	)	PUNCT
ftr-338	755	38	.	.	PUNCT
ftr-338	756	1	lastly	lastly	ADV
ftr-338	756	2	,	,	PUNCT
ftr-338	756	3	the	the	DET
ftr-338	756	4	united	united	PROPN
ftr-338	756	5	states	states	PROPN
ftr-338	756	6	could	could	AUX
ftr-338	756	7	consider	consider	VERB
ftr-338	756	8	a	a	DET
ftr-338	756	9	joint	joint	ADJ
ftr-338	756	10	tax	tax	NOUN
ftr-338	756	11	ruling	ruling	NOUN
ftr-338	756	12	approach	approach	NOUN
ftr-338	756	13	,	,	PUNCT
ftr-338	756	14	under	under	ADP
ftr-338	756	15	which	which	PRON
ftr-338	756	16	the	the	DET
ftr-338	756	17	tax	tax	NOUN
ftr-338	756	18	authorities	authority	NOUN
ftr-338	756	19	of	of	ADP
ftr-338	756	20	the	the	DET
ftr-338	756	21	united	united	PROPN
ftr-338	756	22	states	states	PROPN
ftr-338	756	23	and	and	CCONJ
ftr-338	756	24	mexico	mexico	PROPN
ftr-338	756	25	,	,	PUNCT
ftr-338	756	26	upon	upon	SCONJ
ftr-338	756	27	application	application	NOUN
ftr-338	756	28	of	of	ADP
ftr-338	756	29	a	a	DET
ftr-338	756	30	taxpayer	taxpayer	NOUN
ftr-338	756	31	,	,	PUNCT
ftr-338	756	32	jointly	jointly	ADV
ftr-338	756	33	determine	determine	VERB
ftr-338	756	34	the	the	DET
ftr-338	756	35	residency	residency	NOUN
ftr-338	756	36	of	of	ADP
ftr-338	756	37	the	the	DET
ftr-338	756	38	individual	individual	NOUN
ftr-338	756	39	,	,	PUNCT
ftr-338	756	40	which	which	PRON
ftr-338	756	41	would	would	AUX
ftr-338	756	42	then	then	ADV
ftr-338	756	43	be	be	AUX
ftr-338	756	44	binding	bind	VERB
ftr-338	756	45	for	for	ADP
ftr-338	756	46	both	both	DET
ftr-338	756	47	u.s	u.s	PROPN
ftr-338	756	48	.	.	PROPN
ftr-338	756	49	and	and	CCONJ
ftr-338	756	50	mexican	mexican	ADJ
ftr-338	756	51	tax	tax	NOUN
ftr-338	756	52	purposes	purpose	NOUN
ftr-338	756	53	.	.	PUNCT
ftr-338	757	1	the	the	DET
ftr-338	757	2	ruling	ruling	NOUN
ftr-338	757	3	could	could	AUX
ftr-338	757	4	be	be	AUX
ftr-338	757	5	binding	bind	VERB
ftr-338	757	6	for	for	ADP
ftr-338	757	7	a	a	DET
ftr-338	757	8	number	number	NOUN
ftr-338	757	9	of	of	ADP
ftr-338	757	10	years	year	NOUN
ftr-338	757	11	,	,	PUNCT
ftr-338	757	12	so	so	ADV
ftr-338	757	13	long	long	ADV
ftr-338	757	14	as	as	SCONJ
ftr-338	757	15	the	the	DET
ftr-338	757	16	underlying	underlying	ADJ
ftr-338	757	17	factual	factual	ADJ
ftr-338	757	18	situation	situation	NOUN
ftr-338	757	19	did	do	AUX
ftr-338	757	20	not	not	PART
ftr-338	757	21	change	change	VERB
ftr-338	757	22	.	.	PUNCT
ftr-338	758	1	each	each	PRON
ftr-338	758	2	of	of	ADP
ftr-338	758	3	these	these	DET
ftr-338	758	4	proposals	proposal	NOUN
ftr-338	758	5	is	be	AUX
ftr-338	758	6	now	now	ADV
ftr-338	758	7	discussed	discuss	VERB
ftr-338	758	8	in	in	ADP
ftr-338	758	9	turn	turn	NOUN
ftr-338	758	10	in	in	ADP
ftr-338	758	11	the	the	DET
ftr-338	758	12	following	follow	VERB
ftr-338	758	13	sections	section	NOUN
ftr-338	758	14	.	.	PUNCT
ftr-338	759	1	c.	c.	PROPN
ftr-338	759	2	substantial	substantial	ADJ
ftr-338	759	3	presence	presence	NOUN
ftr-338	759	4	exception	exception	NOUN
ftr-338	759	5	for	for	ADP
ftr-338	759	6	those	those	DET
ftr-338	759	7	fleeing	flee	VERB
ftr-338	759	8	danger	danger	NOUN
ftr-338	759	9	one	one	NUM
ftr-338	759	10	proposal	proposal	NOUN
ftr-338	759	11	would	would	AUX
ftr-338	759	12	be	be	AUX
ftr-338	759	13	to	to	PART
ftr-338	759	14	provide	provide	VERB
ftr-338	759	15	another	another	DET
ftr-338	759	16	exception	exception	NOUN
ftr-338	759	17	to	to	ADP
ftr-338	759	18	the	the	DET
ftr-338	759	19	substantial	substantial	ADJ
ftr-338	759	20	presence	presence	NOUN
ftr-338	759	21	test	test	NOUN
ftr-338	759	22	for	for	ADP
ftr-338	759	23	individuals	individual	NOUN
ftr-338	759	24	who	who	PRON
ftr-338	759	25	are	be	AUX
ftr-338	759	26	fleeing	flee	VERB
ftr-338	759	27	danger	danger	NOUN
ftr-338	759	28	in	in	ADP
ftr-338	759	29	their	their	PRON
ftr-338	759	30	home	home	NOUN
ftr-338	759	31	countries	country	NOUN
ftr-338	759	32	.	.	PUNCT
ftr-338	760	1	as	as	SCONJ
ftr-338	760	2	described	describe	VERB
ftr-338	760	3	above	above	ADV
ftr-338	760	4	,	,	PUNCT
ftr-338	760	5	the	the	DET
ftr-338	760	6	substantial	substantial	ADJ
ftr-338	760	7	presence	presence	NOUN
ftr-338	760	8	test	test	NOUN
ftr-338	760	9	already	already	ADV
ftr-338	760	10	includes	include	VERB
ftr-338	760	11	numerous	numerous	ADJ
ftr-338	760	12	exceptions	exception	NOUN
ftr-338	760	13	,	,	PUNCT
ftr-338	760	14	such	such	ADJ
ftr-338	760	15	as	as	ADP
ftr-338	760	16	those	those	PRON
ftr-338	760	17	for	for	ADP
ftr-338	760	18	commuters	commuter	NOUN
ftr-338	760	19	from	from	ADP
ftr-338	760	20	mexico	mexico	PROPN
ftr-338	760	21	and	and	CCONJ
ftr-338	760	22	canada	canada	PROPN
ftr-338	760	23	,	,	PUNCT
ftr-338	760	24	and	and	CCONJ
ftr-338	760	25	also	also	ADV
ftr-338	760	26	teachers	teacher	NOUN
ftr-338	760	27	and	and	CCONJ
ftr-338	760	28	students	student	NOUN
ftr-338	760	29	(	(	PUNCT
ftr-338	760	30	among	among	ADP
ftr-338	760	31	others).220	others).220	ADP
ftr-338	760	32	this	this	DET
ftr-338	760	33	proposal	proposal	NOUN
ftr-338	760	34	would	would	AUX
ftr-338	760	35	be	be	AUX
ftr-338	760	36	to	to	PART
ftr-338	760	37	add	add	VERB
ftr-338	760	38	another	another	DET
ftr-338	760	39	category	category	NOUN
ftr-338	760	40	of	of	ADP
ftr-338	760	41	exception	exception	NOUN
ftr-338	760	42	.	.	PUNCT
ftr-338	761	1	the	the	DET
ftr-338	761	2	exception	exception	NOUN
ftr-338	761	3	could	could	AUX
ftr-338	761	4	be	be	AUX
ftr-338	761	5	legislatively	legislatively	ADV
ftr-338	761	6	added	add	VERB
ftr-338	761	7	to	to	ADP
ftr-338	761	8	section	section	NOUN
ftr-338	761	9	7701(b	7701(b	NUM
ftr-338	761	10	)	)	PUNCT
ftr-338	761	11	as	as	ADP
ftr-338	761	12	either	either	CCONJ
ftr-338	761	13	an	an	DET
ftr-338	761	14	exception	exception	NOUN
ftr-338	761	15	for	for	ADP
ftr-338	761	16	individuals	individual	NOUN
ftr-338	761	17	219	219	NUM
ftr-338	761	18	.	.	PUNCT
ftr-338	762	1	see	see	VERB
ftr-338	762	2	,	,	PUNCT
ftr-338	762	3	e.g.	e.g.	ADV
ftr-338	762	4	,	,	PUNCT
ftr-338	762	5	notice	notice	VERB
ftr-338	762	6	2012	2012	NUM
ftr-338	762	7	-	-	SYM
ftr-338	762	8	12	12	NUM
ftr-338	762	9	,	,	PUNCT
ftr-338	762	10	2012	2012	NUM
ftr-338	762	11	-	-	SYM
ftr-338	762	12	6	6	NUM
ftr-338	762	13	i.r.b	i.r.b	NOUN
ftr-338	762	14	.	.	PUNCT
ftr-338	763	1	365	365	NUM
ftr-338	763	2	(	(	PUNCT
ftr-338	763	3	human	human	ADJ
ftr-338	763	4	trafficking	trafficking	NOUN
ftr-338	763	5	restitution	restitution	NOUN
ftr-338	763	6	payments	payment	NOUN
ftr-338	763	7	do	do	AUX
ftr-338	763	8	not	not	PART
ftr-338	763	9	constitute	constitute	VERB
ftr-338	763	10	gross	gross	ADJ
ftr-338	763	11	income	income	NOUN
ftr-338	763	12	for	for	ADP
ftr-338	763	13	income	income	NOUN
ftr-338	763	14	tax	tax	NOUN
ftr-338	763	15	purposes	purpose	NOUN
ftr-338	763	16	,	,	PUNCT
ftr-338	763	17	without	without	ADP
ftr-338	763	18	citation	citation	NOUN
ftr-338	763	19	to	to	ADP
ftr-338	763	20	any	any	DET
ftr-338	763	21	direct	direct	ADJ
ftr-338	763	22	legislative	legislative	ADJ
ftr-338	763	23	or	or	CCONJ
ftr-338	763	24	regulatory	regulatory	ADJ
ftr-338	763	25	authority	authority	NOUN
ftr-338	763	26	)	)	PUNCT
ftr-338	763	27	.	.	PUNCT
ftr-338	764	1	220	220	NUM
ftr-338	764	2	.	.	PUNCT
ftr-338	764	3	i.r.c	i.r.c	NOUN
ftr-338	764	4	.	.	PUNCT
ftr-338	765	1	§	§	PROPN
ftr-338	765	2	§	§	PROPN
ftr-338	765	3	7701(b)(5	7701(b)(5	NUM
ftr-338	765	4	)	)	PUNCT
ftr-338	765	5	,	,	PUNCT
ftr-338	765	6	(	(	PUNCT
ftr-338	765	7	7	7	NUM
ftr-338	765	8	)	)	PUNCT
ftr-338	765	9	.	.	PUNCT
ftr-338	766	1	860	860	NUM
ftr-338	766	2	florida	florida	PROPN
ftr-338	766	3	tax	tax	NOUN
ftr-338	766	4	review	review	NOUN
ftr-338	766	5	[	[	X
ftr-338	766	6	vol.12:10	vol.12:10	X
ftr-338	766	7	(	(	PUNCT
ftr-338	766	8	an	an	DET
ftr-338	766	9	expansion	expansion	NOUN
ftr-338	766	10	of	of	ADP
ftr-338	766	11	the	the	DET
ftr-338	766	12	“	"	PUNCT
ftr-338	766	13	exempt	exempt	ADJ
ftr-338	766	14	individual	individual	ADJ
ftr-338	766	15	”	"	PUNCT
ftr-338	766	16	definition	definition	NOUN
ftr-338	766	17	)	)	PUNCT
ftr-338	766	18	,	,	PUNCT
ftr-338	766	19	or	or	CCONJ
ftr-338	766	20	the	the	DET
ftr-338	766	21	exception	exception	NOUN
ftr-338	766	22	could	could	AUX
ftr-338	766	23	be	be	AUX
ftr-338	766	24	added	add	VERB
ftr-338	766	25	as	as	ADP
ftr-338	766	26	an	an	DET
ftr-338	766	27	expansion	expansion	NOUN
ftr-338	766	28	of	of	ADP
ftr-338	766	29	the	the	DET
ftr-338	766	30	exceptions	exception	NOUN
ftr-338	766	31	to	to	ADP
ftr-338	766	32	the	the	DET
ftr-338	766	33	definition	definition	NOUN
ftr-338	766	34	of	of	ADP
ftr-338	766	35	“	"	PUNCT
ftr-338	766	36	presence	presence	NOUN
ftr-338	766	37	”	"	PUNCT
ftr-338	766	38	in	in	ADP
ftr-338	766	39	the	the	DET
ftr-338	766	40	united	united	PROPN
ftr-338	766	41	states	states	PROPN
ftr-338	766	42	.	.	PUNCT
ftr-338	767	1	1	1	X
ftr-338	767	2	.	.	X
ftr-338	767	3	exempt	exempt	ADJ
ftr-338	767	4	individual	individual	ADJ
ftr-338	767	5	–	–	PUNCT
ftr-338	767	6	refugee	refugee	NOUN
ftr-338	767	7	from	from	ADP
ftr-338	767	8	violence	violence	NOUN
ftr-338	767	9	?	?	PUNCT
ftr-338	768	1	currently	currently	ADV
ftr-338	768	2	,	,	PUNCT
ftr-338	768	3	section	section	NOUN
ftr-338	768	4	7701(b)(5	7701(b)(5	NOUN
ftr-338	768	5	)	)	PUNCT
ftr-338	768	6	exempts	exempt	VERB
ftr-338	768	7	certain	certain	ADJ
ftr-338	768	8	individuals	individual	NOUN
ftr-338	768	9	from	from	ADP
ftr-338	768	10	u.s	u.s	PROPN
ftr-338	768	11	.	.	PROPN
ftr-338	768	12	residency	residency	NOUN
ftr-338	768	13	determination	determination	NOUN
ftr-338	768	14	under	under	ADP
ftr-338	768	15	the	the	DET
ftr-338	768	16	substantial	substantial	ADJ
ftr-338	768	17	presence	presence	NOUN
ftr-338	768	18	test.221	test.221	PUNCT
ftr-338	768	19	this	this	DET
ftr-338	768	20	category	category	NOUN
ftr-338	768	21	of	of	ADP
ftr-338	768	22	individuals	individual	NOUN
ftr-338	768	23	could	could	AUX
ftr-338	768	24	be	be	AUX
ftr-338	768	25	expanded	expand	VERB
ftr-338	768	26	to	to	PART
ftr-338	768	27	include	include	VERB
ftr-338	768	28	individuals	individual	NOUN
ftr-338	768	29	from	from	ADP
ftr-338	768	30	any	any	DET
ftr-338	768	31	country	country	NOUN
ftr-338	768	32	who	who	PRON
ftr-338	768	33	were	be	AUX
ftr-338	768	34	present	present	ADJ
ftr-338	768	35	in	in	ADP
ftr-338	768	36	the	the	DET
ftr-338	768	37	united	united	PROPN
ftr-338	768	38	states	states	PROPN
ftr-338	768	39	,	,	PUNCT
ftr-338	768	40	temporarily	temporarily	ADV
ftr-338	768	41	,	,	PUNCT
ftr-338	768	42	only	only	ADV
ftr-338	768	43	because	because	SCONJ
ftr-338	768	44	of	of	ADP
ftr-338	768	45	violence	violence	NOUN
ftr-338	768	46	in	in	ADP
ftr-338	768	47	their	their	PRON
ftr-338	768	48	home	home	NOUN
ftr-338	768	49	countries	country	NOUN
ftr-338	768	50	.	.	PUNCT
ftr-338	769	1	obvious	obvious	ADJ
ftr-338	769	2	interpretive	interpretive	ADJ
ftr-338	769	3	issues	issue	NOUN
ftr-338	769	4	arise	arise	VERB
ftr-338	769	5	in	in	ADP
ftr-338	769	6	determining	determine	VERB
ftr-338	769	7	whether	whether	SCONJ
ftr-338	769	8	a	a	DET
ftr-338	769	9	particular	particular	ADJ
ftr-338	769	10	foreign	foreign	ADJ
ftr-338	769	11	individual	individual	NOUN
ftr-338	769	12	is	be	AUX
ftr-338	769	13	present	present	ADJ
ftr-338	769	14	in	in	ADP
ftr-338	769	15	the	the	DET
ftr-338	769	16	united	united	PROPN
ftr-338	769	17	states	states	PROPN
ftr-338	769	18	merely	merely	ADV
ftr-338	769	19	to	to	PART
ftr-338	769	20	avoid	avoid	VERB
ftr-338	769	21	violence	violence	NOUN
ftr-338	769	22	in	in	ADP
ftr-338	769	23	his	his	PRON
ftr-338	769	24	or	or	CCONJ
ftr-338	769	25	her	her	PRON
ftr-338	769	26	home	home	NOUN
ftr-338	769	27	country	country	NOUN
ftr-338	769	28	.	.	PUNCT
ftr-338	770	1	one	one	NUM
ftr-338	770	2	approach	approach	NOUN
ftr-338	770	3	would	would	AUX
ftr-338	770	4	be	be	AUX
ftr-338	770	5	for	for	SCONJ
ftr-338	770	6	the	the	DET
ftr-338	770	7	irs	irs	PROPN
ftr-338	770	8	to	to	PART
ftr-338	770	9	develop	develop	VERB
ftr-338	770	10	a	a	DET
ftr-338	770	11	list	list	NOUN
ftr-338	770	12	of	of	ADP
ftr-338	770	13	countries	country	NOUN
ftr-338	770	14	,	,	PUNCT
ftr-338	770	15	similar	similar	ADJ
ftr-338	770	16	to	to	ADP
ftr-338	770	17	the	the	DET
ftr-338	770	18	list	list	NOUN
ftr-338	770	19	described	describe	VERB
ftr-338	770	20	below	below	ADP
ftr-338	770	21	in	in	ADP
ftr-338	770	22	the	the	DET
ftr-338	770	23	context	context	NOUN
ftr-338	770	24	of	of	ADP
ftr-338	770	25	section	section	NOUN
ftr-338	770	26	911(d)(4	911(d)(4	PROPN
ftr-338	770	27	)	)	PUNCT
ftr-338	770	28	,	,	PUNCT
ftr-338	770	29	as	as	SCONJ
ftr-338	770	30	noted	note	VERB
ftr-338	770	31	below	below	ADV
ftr-338	770	32	.	.	PUNCT
ftr-338	771	1	2	2	X
ftr-338	771	2	.	.	X
ftr-338	771	3	exception	exception	NOUN
ftr-338	771	4	from	from	ADP
ftr-338	771	5	days	day	NOUN
ftr-338	771	6	of	of	ADP
ftr-338	771	7	“	"	PUNCT
ftr-338	771	8	presence	presence	NOUN
ftr-338	771	9	”	"	PUNCT
ftr-338	771	10	a	a	DET
ftr-338	771	11	different	different	ADJ
ftr-338	771	12	,	,	PUNCT
ftr-338	771	13	and	and	CCONJ
ftr-338	771	14	perhaps	perhaps	ADV
ftr-338	771	15	better	well	ADJ
ftr-338	771	16	,	,	PUNCT
ftr-338	771	17	approach	approach	NOUN
ftr-338	771	18	could	could	AUX
ftr-338	771	19	be	be	AUX
ftr-338	771	20	to	to	PART
ftr-338	771	21	provide	provide	VERB
ftr-338	771	22	an	an	DET
ftr-338	771	23	exception	exception	NOUN
ftr-338	771	24	to	to	ADP
ftr-338	771	25	the	the	DET
ftr-338	771	26	definition	definition	NOUN
ftr-338	771	27	of	of	ADP
ftr-338	771	28	“	"	PUNCT
ftr-338	771	29	presence	presence	NOUN
ftr-338	771	30	”	"	PUNCT
ftr-338	771	31	for	for	ADP
ftr-338	771	32	any	any	DET
ftr-338	771	33	days	day	NOUN
ftr-338	771	34	spent	spend	VERB
ftr-338	771	35	in	in	ADP
ftr-338	771	36	the	the	DET
ftr-338	771	37	united	united	PROPN
ftr-338	771	38	states	states	PROPN
ftr-338	771	39	by	by	ADP
ftr-338	771	40	a	a	DET
ftr-338	771	41	foreign	foreign	ADJ
ftr-338	771	42	national	national	NOUN
ftr-338	771	43	while	while	SCONJ
ftr-338	771	44	she	she	PRON
ftr-338	771	45	was	be	AUX
ftr-338	771	46	reasonably	reasonably	ADV
ftr-338	771	47	in	in	ADP
ftr-338	771	48	fear	fear	NOUN
ftr-338	771	49	of	of	ADP
ftr-338	771	50	danger	danger	NOUN
ftr-338	771	51	in	in	ADP
ftr-338	771	52	her	her	PRON
ftr-338	771	53	home	home	NOUN
ftr-338	771	54	country	country	NOUN
ftr-338	771	55	.	.	PUNCT
ftr-338	772	1	this	this	DET
ftr-338	772	2	exception	exception	NOUN
ftr-338	772	3	could	could	AUX
ftr-338	772	4	be	be	AUX
ftr-338	772	5	based	base	VERB
ftr-338	772	6	on	on	ADP
ftr-338	772	7	the	the	DET
ftr-338	772	8	waiver	waiver	NOUN
ftr-338	772	9	contained	contain	VERB
ftr-338	772	10	in	in	ADP
ftr-338	772	11	section	section	NOUN
ftr-338	772	12	911(d)(4	911(d)(4	NUM
ftr-338	772	13	)	)	PUNCT
ftr-338	772	14	.	.	PUNCT
ftr-338	773	1	section	section	NOUN
ftr-338	773	2	911	911	NUM
ftr-338	773	3	is	be	AUX
ftr-338	773	4	applicable	applicable	ADJ
ftr-338	773	5	to	to	ADP
ftr-338	773	6	u.s	u.s	PROPN
ftr-338	773	7	.	.	PROPN
ftr-338	773	8	citizens	citizen	NOUN
ftr-338	773	9	and	and	CCONJ
ftr-338	773	10	residents	resident	NOUN
ftr-338	773	11	who	who	PRON
ftr-338	773	12	earn	earn	VERB
ftr-338	773	13	income	income	NOUN
ftr-338	773	14	outside	outside	ADP
ftr-338	773	15	the	the	DET
ftr-338	773	16	united	united	PROPN
ftr-338	773	17	states	states	PROPN
ftr-338	773	18	.	.	PUNCT
ftr-338	774	1	section	section	NOUN
ftr-338	774	2	911	911	NUM
ftr-338	774	3	excludes	exclude	NOUN
ftr-338	774	4	certain	certain	ADJ
ftr-338	774	5	foreign	foreign	ADJ
ftr-338	774	6	earned	earn	VERB
ftr-338	774	7	income	income	NOUN
ftr-338	774	8	from	from	ADP
ftr-338	774	9	u.s	u.s	PROPN
ftr-338	774	10	.	.	PROPN
ftr-338	774	11	taxation	taxation	NOUN
ftr-338	774	12	,	,	PUNCT
ftr-338	774	13	but	but	CCONJ
ftr-338	774	14	only	only	ADV
ftr-338	774	15	if	if	SCONJ
ftr-338	774	16	the	the	DET
ftr-338	774	17	individual	individual	NOUN
ftr-338	774	18	in	in	ADP
ftr-338	774	19	question	question	NOUN
ftr-338	774	20	can	can	AUX
ftr-338	774	21	show	show	VERB
ftr-338	774	22	that	that	SCONJ
ftr-338	774	23	he	he	PRON
ftr-338	774	24	or	or	CCONJ
ftr-338	774	25	she	she	PRON
ftr-338	774	26	was	be	AUX
ftr-338	774	27	resident	resident	ADJ
ftr-338	774	28	in	in	ADP
ftr-338	774	29	a	a	DET
ftr-338	774	30	foreign	foreign	ADJ
ftr-338	774	31	country	country	NOUN
ftr-338	774	32	during	during	ADP
ftr-338	774	33	the	the	DET
ftr-338	774	34	year	year	NOUN
ftr-338	774	35	in	in	ADP
ftr-338	774	36	question.222	question.222	NOUN
ftr-338	774	37	however	however	ADV
ftr-338	774	38	,	,	PUNCT
ftr-338	774	39	the	the	DET
ftr-338	774	40	statute	statute	NOUN
ftr-338	774	41	provides	provide	VERB
ftr-338	774	42	an	an	DET
ftr-338	774	43	exception	exception	NOUN
ftr-338	774	44	to	to	ADP
ftr-338	774	45	this	this	DET
ftr-338	774	46	residency	residency	NOUN
ftr-338	774	47	requirement	requirement	NOUN
ftr-338	774	48	in	in	ADP
ftr-338	774	49	situations	situation	NOUN
ftr-338	774	50	where	where	SCONJ
ftr-338	774	51	the	the	DET
ftr-338	774	52	individual	individual	NOUN
ftr-338	774	53	in	in	ADP
ftr-338	774	54	question	question	NOUN
ftr-338	774	55	is	be	AUX
ftr-338	774	56	forced	force	VERB
ftr-338	774	57	to	to	PART
ftr-338	774	58	leave	leave	VERB
ftr-338	774	59	a	a	DET
ftr-338	774	60	foreign	foreign	ADJ
ftr-338	774	61	country	country	NOUN
ftr-338	774	62	due	due	ADP
ftr-338	774	63	to	to	ADP
ftr-338	774	64	war	war	NOUN
ftr-338	774	65	or	or	CCONJ
ftr-338	774	66	civil	civil	ADJ
ftr-338	774	67	unrest.223	unrest.223	NOUN
ftr-338	774	68	the	the	DET
ftr-338	774	69	irs	irs	PROPN
ftr-338	774	70	provides	provide	VERB
ftr-338	774	71	a	a	DET
ftr-338	774	72	list	list	NOUN
ftr-338	774	73	of	of	ADP
ftr-338	774	74	such	such	ADJ
ftr-338	774	75	countries	country	NOUN
ftr-338	774	76	periodically.224	periodically.224	VERB
ftr-338	774	77	the	the	DET
ftr-338	774	78	proposed	propose	VERB
ftr-338	774	79	rule	rule	NOUN
ftr-338	774	80	could	could	AUX
ftr-338	774	81	provide	provide	VERB
ftr-338	774	82	an	an	DET
ftr-338	774	83	exception	exception	NOUN
ftr-338	774	84	,	,	PUNCT
ftr-338	774	85	for	for	ADP
ftr-338	774	86	purpose	purpose	NOUN
ftr-338	774	87	of	of	ADP
ftr-338	774	88	the	the	DET
ftr-338	774	89	substantial	substantial	ADJ
ftr-338	774	90	presence	presence	NOUN
ftr-338	774	91	test	test	NOUN
ftr-338	774	92	,	,	PUNCT
ftr-338	774	93	for	for	ADP
ftr-338	774	94	days	day	NOUN
ftr-338	774	95	of	of	ADP
ftr-338	774	96	presence	presence	NOUN
ftr-338	774	97	in	in	ADP
ftr-338	774	98	the	the	DET
ftr-338	774	99	united	united	PROPN
ftr-338	774	100	states	states	PROPN
ftr-338	774	101	if	if	SCONJ
ftr-338	774	102	the	the	DET
ftr-338	774	103	individual	individual	NOUN
ftr-338	774	104	in	in	ADP
ftr-338	774	105	question	question	NOUN
ftr-338	774	106	were	be	AUX
ftr-338	774	107	present	present	ADJ
ftr-338	774	108	in	in	ADP
ftr-338	774	109	the	the	DET
ftr-338	774	110	united	united	PROPN
ftr-338	774	111	states	states	PROPN
ftr-338	774	112	solely	solely	ADV
ftr-338	774	113	because	because	SCONJ
ftr-338	774	114	she	she	PRON
ftr-338	774	115	was	be	AUX
ftr-338	774	116	unable	unable	ADJ
ftr-338	774	117	to	to	PART
ftr-338	774	118	return	return	VERB
ftr-338	774	119	to	to	ADP
ftr-338	774	120	one	one	NUM
ftr-338	774	121	of	of	ADP
ftr-338	774	122	the	the	DET
ftr-338	774	123	countries	country	NOUN
ftr-338	774	124	on	on	ADP
ftr-338	774	125	the	the	DET
ftr-338	774	126	section	section	NOUN
ftr-338	774	127	911(d)(4	911(d)(4	NUM
ftr-338	774	128	)	)	PUNCT
ftr-338	774	129	list	list	NOUN
ftr-338	774	130	due	due	ADP
ftr-338	774	131	to	to	ADP
ftr-338	774	132	war	war	NOUN
ftr-338	774	133	or	or	CCONJ
ftr-338	774	134	civil	civil	ADJ
ftr-338	774	135	unrest	unrest	NOUN
ftr-338	774	136	in	in	ADP
ftr-338	774	137	such	such	ADJ
ftr-338	774	138	country	country	NOUN
ftr-338	774	139	.	.	PUNCT
ftr-338	775	1	the	the	DET
ftr-338	775	2	problem	problem	NOUN
ftr-338	775	3	with	with	ADP
ftr-338	775	4	this	this	DET
ftr-338	775	5	approach	approach	NOUN
ftr-338	775	6	is	be	AUX
ftr-338	775	7	that	that	SCONJ
ftr-338	775	8	221	221	NUM
ftr-338	775	9	.	.	PUNCT
ftr-338	776	1	as	as	SCONJ
ftr-338	776	2	described	describe	VERB
ftr-338	776	3	in	in	ADP
ftr-338	776	4	part	part	PROPN
ftr-338	776	5	ii	ii	PROPN
ftr-338	776	6	,	,	PUNCT
ftr-338	776	7	these	these	DET
ftr-338	776	8	individuals	individual	NOUN
ftr-338	776	9	include	include	VERB
ftr-338	776	10	foreign	foreign	ADJ
ftr-338	776	11	governmentrelated	governmentrelate	VERB
ftr-338	776	12	individuals	individual	NOUN
ftr-338	776	13	,	,	PUNCT
ftr-338	776	14	teachers	teacher	NOUN
ftr-338	776	15	,	,	PUNCT
ftr-338	776	16	trainees	trainee	NOUN
ftr-338	776	17	,	,	PUNCT
ftr-338	776	18	students	student	NOUN
ftr-338	776	19	,	,	PUNCT
ftr-338	776	20	and	and	CCONJ
ftr-338	776	21	certain	certain	ADJ
ftr-338	776	22	professional	professional	ADJ
ftr-338	776	23	athletes	athlete	NOUN
ftr-338	776	24	.	.	PUNCT
ftr-338	777	1	see	see	VERB
ftr-338	777	2	i.r.c	i.r.c	NOUN
ftr-338	777	3	.	.	PUNCT
ftr-338	778	1	§	§	PROPN
ftr-338	778	2	7701(b)(5	7701(b)(5	NUM
ftr-338	778	3	)	)	PUNCT
ftr-338	778	4	.	.	PUNCT
ftr-338	779	1	222	222	NUM
ftr-338	779	2	.	.	PUNCT
ftr-338	779	3	i.r.c	i.r.c	NOUN
ftr-338	779	4	.	.	PUNCT
ftr-338	780	1	§	§	PROPN
ftr-338	780	2	911(d)(1	911(d)(1	NUM
ftr-338	780	3	)	)	PUNCT
ftr-338	780	4	.	.	PUNCT
ftr-338	781	1	223	223	NUM
ftr-338	781	2	.	.	PUNCT
ftr-338	781	3	i.r.c	i.r.c	NOUN
ftr-338	781	4	.	.	PUNCT
ftr-338	782	1	§	§	PROPN
ftr-338	782	2	911(d)(4	911(d)(4	PROPN
ftr-338	782	3	)	)	PUNCT
ftr-338	782	4	.	.	PUNCT
ftr-338	783	1	224	224	NUM
ftr-338	783	2	.	.	PUNCT
ftr-338	784	1	see	see	VERB
ftr-338	784	2	,	,	PUNCT
ftr-338	784	3	e.g.	e.g.	ADV
ftr-338	784	4	,	,	PUNCT
ftr-338	784	5	rev	rev	PROPN
ftr-338	784	6	.	.	PROPN
ftr-338	784	7	proc	proc	PROPN
ftr-338	784	8	.	.	PUNCT
ftr-338	785	1	2012	2012	NUM
ftr-338	785	2	-	-	SYM
ftr-338	785	3	21	21	NUM
ftr-338	785	4	,	,	PUNCT
ftr-338	785	5	2012	2012	NUM
ftr-338	785	6	-	-	SYM
ftr-338	785	7	11	11	NUM
ftr-338	785	8	i.r.b	i.r.b	NOUN
ftr-338	785	9	484	484	NUM
ftr-338	785	10	.	.	PUNCT
ftr-338	786	1	2012	2012	NUM
ftr-338	786	2	]	]	PUNCT
ftr-338	786	3	one	one	NUM
ftr-338	786	4	danger	danger	NOUN
ftr-338	786	5	for	for	ADP
ftr-338	786	6	another	another	DET
ftr-338	786	7	861	861	NUM
ftr-338	786	8	the	the	DET
ftr-338	786	9	number	number	NOUN
ftr-338	786	10	of	of	ADP
ftr-338	786	11	countries	country	NOUN
ftr-338	786	12	on	on	ADP
ftr-338	786	13	this	this	DET
ftr-338	786	14	list	list	NOUN
ftr-338	786	15	is	be	AUX
ftr-338	786	16	very	very	ADV
ftr-338	786	17	small	small	ADJ
ftr-338	786	18	,	,	PUNCT
ftr-338	786	19	and	and	CCONJ
ftr-338	786	20	it	it	PRON
ftr-338	786	21	does	do	AUX
ftr-338	786	22	not	not	PART
ftr-338	786	23	currently	currently	ADV
ftr-338	786	24	include	include	VERB
ftr-338	786	25	mexico.225	mexico.225	NOUN
ftr-338	786	26	it	it	PRON
ftr-338	786	27	is	be	AUX
ftr-338	786	28	not	not	PART
ftr-338	786	29	clear	clear	ADJ
ftr-338	786	30	why	why	SCONJ
ftr-338	786	31	there	there	PRON
ftr-338	786	32	are	be	VERB
ftr-338	786	33	not	not	PART
ftr-338	786	34	more	more	ADJ
ftr-338	786	35	countries	country	NOUN
ftr-338	786	36	on	on	ADP
ftr-338	786	37	this	this	DET
ftr-338	786	38	list	list	NOUN
ftr-338	786	39	;	;	PUNCT
ftr-338	786	40	it	it	PRON
ftr-338	786	41	may	may	AUX
ftr-338	786	42	be	be	AUX
ftr-338	786	43	that	that	SCONJ
ftr-338	786	44	it	it	PRON
ftr-338	786	45	is	be	AUX
ftr-338	786	46	not	not	PART
ftr-338	786	47	politically	politically	ADV
ftr-338	786	48	possible	possible	ADJ
ftr-338	786	49	for	for	SCONJ
ftr-338	786	50	this	this	DET
ftr-338	786	51	list	list	NOUN
ftr-338	786	52	to	to	PART
ftr-338	786	53	cover	cover	VERB
ftr-338	786	54	a	a	DET
ftr-338	786	55	larger	large	ADJ
ftr-338	786	56	number	number	NOUN
ftr-338	786	57	of	of	ADP
ftr-338	786	58	countries	country	NOUN
ftr-338	786	59	,	,	PUNCT
ftr-338	786	60	particularly	particularly	ADV
ftr-338	786	61	countries	country	NOUN
ftr-338	786	62	such	such	ADJ
ftr-338	786	63	as	as	ADP
ftr-338	786	64	mexico	mexico	PROPN
ftr-338	786	65	,	,	PUNCT
ftr-338	786	66	which	which	PRON
ftr-338	786	67	have	have	VERB
ftr-338	786	68	close	close	ADJ
ftr-338	786	69	relations	relation	NOUN
ftr-338	786	70	with	with	ADP
ftr-338	786	71	the	the	DET
ftr-338	786	72	united	united	PROPN
ftr-338	786	73	states.226	states.226	PROPN
ftr-338	786	74	accordingly	accordingly	ADV
ftr-338	786	75	,	,	PUNCT
ftr-338	786	76	an	an	DET
ftr-338	786	77	exception	exception	NOUN
ftr-338	786	78	to	to	ADP
ftr-338	786	79	the	the	DET
ftr-338	786	80	substantial	substantial	ADJ
ftr-338	786	81	presence	presence	NOUN
ftr-338	786	82	test	test	NOUN
ftr-338	786	83	for	for	ADP
ftr-338	786	84	either	either	DET
ftr-338	786	85	individuals	individual	NOUN
ftr-338	786	86	fleeing	flee	VERB
ftr-338	786	87	danger	danger	NOUN
ftr-338	786	88	,	,	PUNCT
ftr-338	786	89	or	or	CCONJ
ftr-338	786	90	for	for	ADP
ftr-338	786	91	days	day	NOUN
ftr-338	786	92	spent	spend	VERB
ftr-338	786	93	in	in	ADP
ftr-338	786	94	the	the	DET
ftr-338	786	95	united	united	PROPN
ftr-338	786	96	states	states	PROPN
ftr-338	786	97	fleeing	flee	VERB
ftr-338	786	98	danger	danger	NOUN
ftr-338	786	99	,	,	PUNCT
ftr-338	786	100	may	may	AUX
ftr-338	786	101	be	be	AUX
ftr-338	786	102	administratively	administratively	ADV
ftr-338	786	103	and	and	CCONJ
ftr-338	786	104	politically	politically	ADV
ftr-338	786	105	unworkable	unworkable	ADJ
ftr-338	786	106	.	.	PUNCT
ftr-338	787	1	hence	hence	ADV
ftr-338	787	2	,	,	PUNCT
ftr-338	787	3	other	other	ADJ
ftr-338	787	4	possible	possible	ADJ
ftr-338	787	5	solutions	solution	NOUN
ftr-338	787	6	should	should	AUX
ftr-338	787	7	be	be	AUX
ftr-338	787	8	considered	consider	VERB
ftr-338	787	9	.	.	PUNCT
ftr-338	788	1	3	3	X
ftr-338	788	2	.	.	X
ftr-338	788	3	a	a	DET
ftr-338	788	4	“	"	PUNCT
ftr-338	788	5	facts	fact	NOUN
ftr-338	788	6	and	and	CCONJ
ftr-338	788	7	circumstances	circumstance	NOUN
ftr-338	788	8	”	"	PUNCT
ftr-338	788	9	exception	exception	NOUN
ftr-338	788	10	another	another	DET
ftr-338	788	11	approach	approach	NOUN
ftr-338	788	12	would	would	AUX
ftr-338	788	13	be	be	AUX
ftr-338	788	14	for	for	SCONJ
ftr-338	788	15	congress	congress	PROPN
ftr-338	788	16	to	to	PART
ftr-338	788	17	amend	amend	VERB
ftr-338	788	18	section	section	NOUN
ftr-338	788	19	7701(b)(3	7701(b)(3	NOUN
ftr-338	788	20	)	)	PUNCT
ftr-338	788	21	to	to	PART
ftr-338	788	22	explicitly	explicitly	ADV
ftr-338	788	23	allow	allow	VERB
ftr-338	788	24	the	the	DET
ftr-338	788	25	irs	irs	PROPN
ftr-338	788	26	and	and	CCONJ
ftr-338	788	27	courts	court	NOUN
ftr-338	788	28	to	to	PART
ftr-338	788	29	consider	consider	VERB
ftr-338	788	30	the	the	DET
ftr-338	788	31	facts	fact	NOUN
ftr-338	788	32	and	and	CCONJ
ftr-338	788	33	circumstances	circumstance	NOUN
ftr-338	788	34	,	,	PUNCT
ftr-338	788	35	including	include	VERB
ftr-338	788	36	the	the	DET
ftr-338	788	37	security	security	NOUN
ftr-338	788	38	situation	situation	NOUN
ftr-338	788	39	in	in	ADP
ftr-338	788	40	the	the	DET
ftr-338	788	41	person	person	NOUN
ftr-338	788	42	’s	’s	PART
ftr-338	788	43	home	home	NOUN
ftr-338	788	44	country	country	NOUN
ftr-338	788	45	,	,	PUNCT
ftr-338	788	46	in	in	ADP
ftr-338	788	47	determining	determine	VERB
ftr-338	788	48	whether	whether	SCONJ
ftr-338	788	49	a	a	DET
ftr-338	788	50	person	person	NOUN
ftr-338	788	51	meets	meet	VERB
ftr-338	788	52	the	the	DET
ftr-338	788	53	substantial	substantial	ADJ
ftr-338	788	54	presence	presence	NOUN
ftr-338	788	55	test	test	NOUN
ftr-338	788	56	.	.	PUNCT
ftr-338	789	1	in	in	ADP
ftr-338	789	2	this	this	DET
ftr-338	789	3	way	way	NOUN
ftr-338	789	4	,	,	PUNCT
ftr-338	789	5	the	the	DET
ftr-338	789	6	substantial	substantial	ADJ
ftr-338	789	7	presence	presence	NOUN
ftr-338	789	8	test	test	NOUN
ftr-338	789	9	could	could	AUX
ftr-338	789	10	become	become	VERB
ftr-338	789	11	merely	merely	ADV
ftr-338	789	12	a	a	DET
ftr-338	789	13	presumption	presumption	NOUN
ftr-338	789	14	of	of	ADP
ftr-338	789	15	u.s	u.s	PROPN
ftr-338	789	16	.	.	PROPN
ftr-338	789	17	residency	residency	NOUN
ftr-338	789	18	,	,	PUNCT
ftr-338	789	19	which	which	PRON
ftr-338	789	20	could	could	AUX
ftr-338	789	21	be	be	AUX
ftr-338	789	22	rebutted	rebut	VERB
ftr-338	789	23	by	by	ADP
ftr-338	789	24	the	the	DET
ftr-338	789	25	individual	individual	NOUN
ftr-338	789	26	in	in	ADP
ftr-338	789	27	question	question	NOUN
ftr-338	789	28	through	through	ADP
ftr-338	789	29	a	a	DET
ftr-338	789	30	showing	showing	NOUN
ftr-338	789	31	of	of	ADP
ftr-338	789	32	equity	equity	NOUN
ftr-338	789	33	or	or	CCONJ
ftr-338	789	34	other	other	ADJ
ftr-338	789	35	factors	factor	NOUN
ftr-338	789	36	.	.	PUNCT
ftr-338	790	1	this	this	PRON
ftr-338	790	2	would	would	AUX
ftr-338	790	3	effectively	effectively	ADV
ftr-338	790	4	return	return	VERB
ftr-338	790	5	the	the	DET
ftr-338	790	6	determination	determination	NOUN
ftr-338	790	7	of	of	ADP
ftr-338	790	8	u.s	u.s	PROPN
ftr-338	790	9	.	.	PROPN
ftr-338	790	10	residency	residency	NOUN
ftr-338	790	11	to	to	ADP
ftr-338	790	12	its	its	PRON
ftr-338	790	13	former	former	ADJ
ftr-338	790	14	form	form	NOUN
ftr-338	790	15	,	,	PUNCT
ftr-338	790	16	but	but	CCONJ
ftr-338	790	17	would	would	AUX
ftr-338	790	18	retain	retain	VERB
ftr-338	790	19	the	the	DET
ftr-338	790	20	certainty	certainty	NOUN
ftr-338	790	21	contained	contain	VERB
ftr-338	790	22	in	in	ADP
ftr-338	790	23	the	the	DET
ftr-338	790	24	“	"	PUNCT
ftr-338	790	25	green	green	ADJ
ftr-338	790	26	card	card	NOUN
ftr-338	790	27	”	"	PUNCT
ftr-338	790	28	test	test	NOUN
ftr-338	790	29	.	.	PUNCT
ftr-338	791	1	another	another	DET
ftr-338	791	2	way	way	NOUN
ftr-338	791	3	to	to	PART
ftr-338	791	4	effectively	effectively	ADV
ftr-338	791	5	achieve	achieve	VERB
ftr-338	791	6	a	a	DET
ftr-338	791	7	“	"	PUNCT
ftr-338	791	8	facts	fact	NOUN
ftr-338	791	9	and	and	CCONJ
ftr-338	791	10	circumstances	circumstance	NOUN
ftr-338	791	11	”	"	PUNCT
ftr-338	791	12	analysis	analysis	NOUN
ftr-338	791	13	for	for	ADP
ftr-338	791	14	all	all	DET
ftr-338	791	15	foreign	foreign	ADJ
ftr-338	791	16	nationals	national	NOUN
ftr-338	791	17	would	would	AUX
ftr-338	791	18	be	be	AUX
ftr-338	791	19	to	to	PART
ftr-338	791	20	repeal	repeal	VERB
ftr-338	791	21	the	the	DET
ftr-338	791	22	183	183	NUM
ftr-338	791	23	day	day	NOUN
ftr-338	791	24	requirement	requirement	NOUN
ftr-338	791	25	contained	contain	VERB
ftr-338	791	26	in	in	ADP
ftr-338	791	27	the	the	DET
ftr-338	791	28	“	"	PUNCT
ftr-338	791	29	closer	close	ADJ
ftr-338	791	30	connection	connection	NOUN
ftr-338	791	31	”	"	PUNCT
ftr-338	791	32	exception.227	exception.227	PROPN
ftr-338	791	33	the	the	DET
ftr-338	791	34	“	"	PUNCT
ftr-338	791	35	closer	close	ADJ
ftr-338	791	36	connection	connection	NOUN
ftr-338	791	37	”	"	PUNCT
ftr-338	791	38	exception	exception	NOUN
ftr-338	791	39	,	,	PUNCT
ftr-338	791	40	which	which	PRON
ftr-338	791	41	does	do	AUX
ftr-338	791	42	take	take	VERB
ftr-338	791	43	into	into	ADP
ftr-338	791	44	account	account	NOUN
ftr-338	791	45	,	,	PUNCT
ftr-338	791	46	to	to	ADP
ftr-338	791	47	some	some	DET
ftr-338	791	48	degree	degree	NOUN
ftr-338	791	49	,	,	PUNCT
ftr-338	791	50	an	an	DET
ftr-338	791	51	individual	individual	NOUN
ftr-338	791	52	’s	’s	PART
ftr-338	791	53	intentions	intention	NOUN
ftr-338	791	54	and	and	CCONJ
ftr-338	791	55	the	the	DET
ftr-338	791	56	situation	situation	NOUN
ftr-338	791	57	in	in	ADP
ftr-338	791	58	the	the	DET
ftr-338	791	59	country	country	NOUN
ftr-338	791	60	of	of	ADP
ftr-338	791	61	the	the	DET
ftr-338	791	62	“	"	PUNCT
ftr-338	791	63	tax	tax	NOUN
ftr-338	791	64	home	home	NOUN
ftr-338	791	65	”	"	PUNCT
ftr-338	791	66	of	of	ADP
ftr-338	791	67	the	the	DET
ftr-338	791	68	individual	individual	NOUN
ftr-338	791	69	,	,	PUNCT
ftr-338	791	70	would	would	AUX
ftr-338	791	71	then	then	ADV
ftr-338	791	72	be	be	AUX
ftr-338	791	73	available	available	ADJ
ftr-338	791	74	to	to	ADP
ftr-338	791	75	all	all	DET
ftr-338	791	76	foreign	foreign	ADJ
ftr-338	791	77	nationals	national	NOUN
ftr-338	791	78	no	no	ADV
ftr-338	791	79	matter	matter	ADV
ftr-338	791	80	how	how	SCONJ
ftr-338	791	81	many	many	ADJ
ftr-338	791	82	days	day	NOUN
ftr-338	791	83	actually	actually	ADV
ftr-338	791	84	present	present	ADJ
ftr-338	791	85	in	in	ADP
ftr-338	791	86	the	the	DET
ftr-338	791	87	united	united	PROPN
ftr-338	791	88	states	states	PROPN
ftr-338	791	89	,	,	PUNCT
ftr-338	791	90	thus	thus	ADV
ftr-338	791	91	expanding	expand	VERB
ftr-338	791	92	availability	availability	NOUN
ftr-338	791	93	of	of	ADP
ftr-338	791	94	this	this	DET
ftr-338	791	95	exception	exception	NOUN
ftr-338	791	96	.	.	PUNCT
ftr-338	792	1	d.	d.	PROPN
ftr-338	792	2	repeal	repeal	VERB
ftr-338	792	3	the	the	DET
ftr-338	792	4	substantial	substantial	ADJ
ftr-338	792	5	presence	presence	NOUN
ftr-338	792	6	test	test	NOUN
ftr-338	792	7	other	other	ADJ
ftr-338	792	8	options	option	NOUN
ftr-338	792	9	could	could	AUX
ftr-338	792	10	involve	involve	VERB
ftr-338	792	11	either	either	CCONJ
ftr-338	792	12	a	a	DET
ftr-338	792	13	complete	complete	ADJ
ftr-338	792	14	or	or	CCONJ
ftr-338	792	15	partial	partial	ADJ
ftr-338	792	16	repeal	repeal	NOUN
ftr-338	792	17	of	of	ADP
ftr-338	792	18	the	the	DET
ftr-338	792	19	substantial	substantial	ADJ
ftr-338	792	20	presence	presence	NOUN
ftr-338	792	21	test	test	NOUN
ftr-338	792	22	.	.	PUNCT
ftr-338	793	1	complete	complete	ADJ
ftr-338	793	2	repeal	repeal	NOUN
ftr-338	793	3	would	would	AUX
ftr-338	793	4	be	be	AUX
ftr-338	793	5	removal	removal	NOUN
ftr-338	793	6	of	of	ADP
ftr-338	793	7	section	section	NOUN
ftr-338	793	8	7701(b)(3	7701(b)(3	NOUN
ftr-338	793	9	)	)	PUNCT
ftr-338	793	10	,	,	PUNCT
ftr-338	793	11	while	while	SCONJ
ftr-338	793	12	partial	partial	ADJ
ftr-338	793	13	repeal	repeal	NOUN
ftr-338	793	14	could	could	AUX
ftr-338	793	15	include	include	VERB
ftr-338	793	16	the	the	DET
ftr-338	793	17	exclusion	exclusion	NOUN
ftr-338	793	18	of	of	ADP
ftr-338	793	19	mexican	mexican	ADJ
ftr-338	793	20	citizens	citizen	NOUN
ftr-338	793	21	(	(	PUNCT
ftr-338	793	22	or	or	CCONJ
ftr-338	793	23	citizens	citizen	NOUN
ftr-338	793	24	of	of	ADP
ftr-338	793	25	certain	certain	ADJ
ftr-338	793	26	other	other	ADJ
ftr-338	793	27	countries	country	NOUN
ftr-338	793	28	)	)	PUNCT
ftr-338	793	29	from	from	ADP
ftr-338	793	30	the	the	DET
ftr-338	793	31	list	list	NOUN
ftr-338	793	32	of	of	ADP
ftr-338	793	33	individuals	individual	NOUN
ftr-338	793	34	225	225	NUM
ftr-338	793	35	.	.	PUNCT
ftr-338	794	1	i	i	PRON
ftr-338	794	2	d.	d.	PROPN
ftr-338	794	3	the	the	DET
ftr-338	794	4	current	current	ADJ
ftr-338	794	5	list	list	NOUN
ftr-338	794	6	includes	include	VERB
ftr-338	794	7	just	just	ADV
ftr-338	794	8	four	four	NUM
ftr-338	794	9	countries	country	NOUN
ftr-338	794	10	:	:	PUNCT
ftr-338	794	11	egypt	egypt	PROPN
ftr-338	794	12	,	,	PUNCT
ftr-338	794	13	libya	libya	PROPN
ftr-338	794	14	,	,	PUNCT
ftr-338	794	15	syria	syria	PROPN
ftr-338	794	16	,	,	PUNCT
ftr-338	794	17	and	and	CCONJ
ftr-338	794	18	yemen	yemen	PROPN
ftr-338	794	19	.	.	PUNCT
ftr-338	795	1	226	226	NUM
ftr-338	795	2	.	.	PUNCT
ftr-338	796	1	there	there	PRON
ftr-338	796	2	may	may	AUX
ftr-338	796	3	be	be	AUX
ftr-338	796	4	reluctance	reluctance	NOUN
ftr-338	796	5	to	to	PART
ftr-338	796	6	add	add	VERB
ftr-338	796	7	mexico	mexico	PROPN
ftr-338	796	8	to	to	ADP
ftr-338	796	9	such	such	DET
ftr-338	796	10	a	a	DET
ftr-338	796	11	list	list	NOUN
ftr-338	796	12	given	give	VERB
ftr-338	796	13	its	its	PRON
ftr-338	796	14	cooperation	cooperation	NOUN
ftr-338	796	15	in	in	ADP
ftr-338	796	16	the	the	DET
ftr-338	796	17	“	"	PUNCT
ftr-338	796	18	drug	drug	NOUN
ftr-338	796	19	war	war	NOUN
ftr-338	796	20	”	"	PUNCT
ftr-338	796	21	and	and	CCONJ
ftr-338	796	22	the	the	DET
ftr-338	796	23	u.s	u.s	PROPN
ftr-338	796	24	.	.	PROPN
ftr-338	796	25	state	state	PROPN
ftr-338	796	26	department	department	PROPN
ftr-338	796	27	’s	’s	PART
ftr-338	796	28	evaluation	evaluation	NOUN
ftr-338	796	29	of	of	ADP
ftr-338	796	30	all	all	DET
ftr-338	796	31	countries	country	NOUN
ftr-338	796	32	on	on	ADP
ftr-338	796	33	their	their	PRON
ftr-338	796	34	efforts	effort	NOUN
ftr-338	796	35	in	in	ADP
ftr-338	796	36	combating	combat	VERB
ftr-338	796	37	illegal	illegal	ADJ
ftr-338	796	38	drugs	drug	NOUN
ftr-338	796	39	.	.	PUNCT
ftr-338	797	1	see	see	VERB
ftr-338	797	2	united	united	PROPN
ftr-338	797	3	states	states	PROPN
ftr-338	797	4	department	department	PROPN
ftr-338	797	5	of	of	ADP
ftr-338	797	6	state	state	PROPN
ftr-338	797	7	,	,	PUNCT
ftr-338	797	8	international	international	ADJ
ftr-338	797	9	narcotics	narcotic	NOUN
ftr-338	797	10	control	control	PROPN
ftr-338	797	11	strategy	strategy	NOUN
ftr-338	797	12	report	report	NOUN
ftr-338	797	13	(	(	PUNCT
ftr-338	797	14	march	march	PROPN
ftr-338	797	15	1	1	NUM
ftr-338	797	16	,	,	PUNCT
ftr-338	797	17	2010	2010	NUM
ftr-338	797	18	)	)	PUNCT
ftr-338	797	19	,	,	PUNCT
ftr-338	797	20	http://www.state.gov/documents/organization/137411.pdf	http://www.state.gov/documents/organization/137411.pdf	PROPN
ftr-338	797	21	.	.	X
ftr-338	797	22	227	227	NUM
ftr-338	797	23	.	.	PUNCT
ftr-338	797	24	i.r.c	i.r.c	NOUN
ftr-338	797	25	.	.	PUNCT
ftr-338	798	1	§	§	PROPN
ftr-338	798	2	7701(b)(3)(b)(i	7701(b)(3)(b)(i	PROPN
ftr-338	798	3	)	)	PUNCT
ftr-338	798	4	.	.	PUNCT
ftr-338	799	1	862	862	NUM
ftr-338	799	2	florida	florida	PROPN
ftr-338	799	3	tax	tax	NOUN
ftr-338	799	4	review	review	NOUN
ftr-338	799	5	[	[	X
ftr-338	799	6	vol.12:10	vol.12:10	X
ftr-338	799	7	who	who	PRON
ftr-338	799	8	are	be	AUX
ftr-338	799	9	subject	subject	ADJ
ftr-338	799	10	to	to	ADP
ftr-338	799	11	the	the	DET
ftr-338	799	12	substantial	substantial	ADJ
ftr-338	799	13	presence	presence	NOUN
ftr-338	799	14	test	test	NOUN
ftr-338	799	15	.	.	PUNCT
ftr-338	800	1	this	this	DET
ftr-338	800	2	latter	latter	ADJ
ftr-338	800	3	change	change	NOUN
ftr-338	800	4	could	could	AUX
ftr-338	800	5	be	be	AUX
ftr-338	800	6	made	make	VERB
ftr-338	800	7	by	by	ADP
ftr-338	800	8	adding	add	VERB
ftr-338	800	9	mexican	mexican	ADJ
ftr-338	800	10	citizens	citizen	NOUN
ftr-338	800	11	and	and	CCONJ
ftr-338	800	12	nationals	national	NOUN
ftr-338	800	13	to	to	ADP
ftr-338	800	14	the	the	DET
ftr-338	800	15	list	list	NOUN
ftr-338	800	16	of	of	ADP
ftr-338	800	17	“	"	PUNCT
ftr-338	800	18	exempt	exempt	ADJ
ftr-338	800	19	individuals	individual	NOUN
ftr-338	800	20	”	"	PUNCT
ftr-338	800	21	contained	contain	VERB
ftr-338	800	22	in	in	ADP
ftr-338	800	23	section	section	NOUN
ftr-338	800	24	7701(b)(5	7701(b)(5	NOUN
ftr-338	800	25	)	)	PUNCT
ftr-338	800	26	.	.	PUNCT
ftr-338	801	1	1	1	X
ftr-338	801	2	.	.	X
ftr-338	801	3	repeal	repeal	NOUN
ftr-338	801	4	of	of	ADP
ftr-338	801	5	substantial	substantial	ADJ
ftr-338	801	6	presence	presence	NOUN
ftr-338	801	7	test	test	NOUN
ftr-338	801	8	one	one	NUM
ftr-338	801	9	solution	solution	NOUN
ftr-338	801	10	to	to	ADP
ftr-338	801	11	the	the	DET
ftr-338	801	12	problem	problem	NOUN
ftr-338	801	13	is	be	AUX
ftr-338	801	14	to	to	PART
ftr-338	801	15	repeal	repeal	VERB
ftr-338	801	16	the	the	DET
ftr-338	801	17	substantial	substantial	ADJ
ftr-338	801	18	presence	presence	NOUN
ftr-338	801	19	test	test	NOUN
ftr-338	801	20	as	as	SCONJ
ftr-338	801	21	it	it	PRON
ftr-338	801	22	currently	currently	ADV
ftr-338	801	23	stands	stand	VERB
ftr-338	801	24	.	.	PUNCT
ftr-338	802	1	in	in	ADP
ftr-338	802	2	this	this	DET
ftr-338	802	3	case	case	NOUN
ftr-338	802	4	,	,	PUNCT
ftr-338	802	5	both	both	CCONJ
ftr-338	802	6	u.s	u.s	PROPN
ftr-338	802	7	.	.	PROPN
ftr-338	802	8	citizens	citizen	NOUN
ftr-338	802	9	and	and	CCONJ
ftr-338	802	10	“	"	PUNCT
ftr-338	802	11	green	green	ADJ
ftr-338	802	12	card	card	NOUN
ftr-338	802	13	”	"	PUNCT
ftr-338	802	14	holders	holder	NOUN
ftr-338	802	15	would	would	AUX
ftr-338	802	16	continue	continue	VERB
ftr-338	802	17	to	to	PART
ftr-338	802	18	be	be	AUX
ftr-338	802	19	considered	consider	VERB
ftr-338	802	20	u.s	u.s	PROPN
ftr-338	802	21	.	.	PROPN
ftr-338	802	22	residents	resident	NOUN
ftr-338	802	23	subject	subject	VERB
ftr-338	802	24	to	to	ADP
ftr-338	802	25	worldwide	worldwide	NOUN
ftr-338	802	26	taxation.228	taxation.228	PROPN
ftr-338	802	27	however	however	ADV
ftr-338	802	28	,	,	PUNCT
ftr-338	802	29	all	all	DET
ftr-338	802	30	other	other	ADJ
ftr-338	802	31	individuals	individual	NOUN
ftr-338	802	32	would	would	AUX
ftr-338	802	33	only	only	ADV
ftr-338	802	34	be	be	AUX
ftr-338	802	35	u.s	u.s	PROPN
ftr-338	802	36	.	.	PROPN
ftr-338	802	37	residents	resident	NOUN
ftr-338	802	38	under	under	ADP
ftr-338	802	39	the	the	DET
ftr-338	802	40	“	"	PUNCT
ftr-338	802	41	facts	fact	NOUN
ftr-338	802	42	and	and	CCONJ
ftr-338	802	43	circumstances	circumstance	NOUN
ftr-338	802	44	”	"	PUNCT
ftr-338	802	45	analysis	analysis	NOUN
ftr-338	802	46	that	that	SCONJ
ftr-338	802	47	most	most	ADJ
ftr-338	802	48	other	other	ADJ
ftr-338	802	49	countries	country	NOUN
ftr-338	802	50	utilize	utilize	VERB
ftr-338	802	51	to	to	PART
ftr-338	802	52	determine	determine	VERB
ftr-338	802	53	residency	residency	NOUN
ftr-338	802	54	,	,	PUNCT
ftr-338	802	55	which	which	PRON
ftr-338	802	56	was	be	AUX
ftr-338	802	57	the	the	DET
ftr-338	802	58	test	test	NOUN
ftr-338	802	59	utilized	utilize	VERB
ftr-338	802	60	in	in	ADP
ftr-338	802	61	the	the	DET
ftr-338	802	62	united	united	PROPN
ftr-338	802	63	states	states	PROPN
ftr-338	802	64	prior	prior	ADV
ftr-338	802	65	to	to	ADP
ftr-338	802	66	1984.229	1984.229	NUM
ftr-338	802	67	one	one	NUM
ftr-338	802	68	possible	possible	ADJ
ftr-338	802	69	objection	objection	NOUN
ftr-338	802	70	to	to	ADP
ftr-338	802	71	this	this	DET
ftr-338	802	72	approach	approach	NOUN
ftr-338	802	73	is	be	AUX
ftr-338	802	74	that	that	SCONJ
ftr-338	802	75	it	it	PRON
ftr-338	802	76	is	be	AUX
ftr-338	802	77	less	less	ADV
ftr-338	802	78	objective	objective	ADJ
ftr-338	802	79	than	than	ADP
ftr-338	802	80	the	the	DET
ftr-338	802	81	current	current	ADJ
ftr-338	802	82	substantial	substantial	ADJ
ftr-338	802	83	presence	presence	NOUN
ftr-338	802	84	test	test	NOUN
ftr-338	802	85	.	.	PUNCT
ftr-338	803	1	however	however	ADV
ftr-338	803	2	,	,	PUNCT
ftr-338	803	3	the	the	DET
ftr-338	803	4	current	current	ADJ
ftr-338	803	5	test	test	NOUN
ftr-338	803	6	is	be	AUX
ftr-338	803	7	full	full	ADJ
ftr-338	803	8	of	of	ADP
ftr-338	803	9	exceptions	exception	NOUN
ftr-338	803	10	,	,	PUNCT
ftr-338	803	11	some	some	PRON
ftr-338	803	12	of	of	ADP
ftr-338	803	13	them	they	PRON
ftr-338	803	14	subjective,230	subjective,230	INTJ
ftr-338	803	15	which	which	PRON
ftr-338	803	16	undermine	undermine	VERB
ftr-338	803	17	its	its	PRON
ftr-338	803	18	objective	objective	ADJ
ftr-338	803	19	nature	nature	NOUN
ftr-338	803	20	.	.	PUNCT
ftr-338	804	1	and	and	CCONJ
ftr-338	804	2	,	,	PUNCT
ftr-338	804	3	as	as	SCONJ
ftr-338	804	4	applied	apply	VERB
ftr-338	804	5	to	to	ADP
ftr-338	804	6	individuals	individual	NOUN
ftr-338	804	7	such	such	ADJ
ftr-338	804	8	as	as	ADP
ftr-338	804	9	those	those	PRON
ftr-338	804	10	fleeing	flee	VERB
ftr-338	804	11	danger	danger	NOUN
ftr-338	804	12	at	at	ADP
ftr-338	804	13	home	home	NOUN
ftr-338	804	14	,	,	PUNCT
ftr-338	804	15	it	it	PRON
ftr-338	804	16	is	be	AUX
ftr-338	804	17	too	too	ADV
ftr-338	804	18	rigid	rigid	ADJ
ftr-338	804	19	.	.	PUNCT
ftr-338	805	1	prior	prior	ADJ
ftr-338	805	2	law	law	NOUN
ftr-338	805	3	(	(	PUNCT
ftr-338	805	4	as	as	SCONJ
ftr-338	805	5	exemplified	exemplify	VERB
ftr-338	805	6	in	in	ADP
ftr-338	805	7	the	the	DET
ftr-338	805	8	world	world	NOUN
ftr-338	805	9	war	war	PROPN
ftr-338	805	10	ii	ii	PROPN
ftr-338	805	11	cases)231	cases)231	PROPN
ftr-338	805	12	allowed	allow	VERB
ftr-338	805	13	for	for	ADP
ftr-338	805	14	flexibility	flexibility	NOUN
ftr-338	805	15	and	and	CCONJ
ftr-338	805	16	equity	equity	NOUN
ftr-338	805	17	in	in	ADP
ftr-338	805	18	making	make	VERB
ftr-338	805	19	the	the	DET
ftr-338	805	20	u.s	u.s	PROPN
ftr-338	805	21	.	.	PROPN
ftr-338	805	22	residency	residency	NOUN
ftr-338	805	23	determination	determination	NOUN
ftr-338	805	24	.	.	PUNCT
ftr-338	806	1	repealing	repeal	VERB
ftr-338	806	2	the	the	DET
ftr-338	806	3	substantial	substantial	ADJ
ftr-338	806	4	presence	presence	NOUN
ftr-338	806	5	test	test	NOUN
ftr-338	806	6	would	would	AUX
ftr-338	806	7	again	again	ADV
ftr-338	806	8	introduce	introduce	VERB
ftr-338	806	9	such	such	ADJ
ftr-338	806	10	equitable	equitable	ADJ
ftr-338	806	11	considerations	consideration	NOUN
ftr-338	806	12	into	into	ADP
ftr-338	806	13	the	the	DET
ftr-338	806	14	analysis	analysis	NOUN
ftr-338	806	15	.	.	PUNCT
ftr-338	807	1	repeal	repeal	NOUN
ftr-338	807	2	could	could	AUX
ftr-338	807	3	be	be	AUX
ftr-338	807	4	done	do	VERB
ftr-338	807	5	in	in	ADP
ftr-338	807	6	such	such	DET
ftr-338	807	7	a	a	DET
ftr-338	807	8	way	way	NOUN
ftr-338	807	9	as	as	SCONJ
ftr-338	807	10	to	to	PART
ftr-338	807	11	indicate	indicate	VERB
ftr-338	807	12	that	that	SCONJ
ftr-338	807	13	the	the	DET
ftr-338	807	14	current	current	ADJ
ftr-338	807	15	exceptions	exception	NOUN
ftr-338	807	16	(	(	PUNCT
ftr-338	807	17	such	such	ADJ
ftr-338	807	18	as	as	ADP
ftr-338	807	19	for	for	ADP
ftr-338	807	20	students	student	NOUN
ftr-338	807	21	and	and	CCONJ
ftr-338	807	22	teachers	teacher	NOUN
ftr-338	807	23	,	,	PUNCT
ftr-338	807	24	as	as	ADV
ftr-338	807	25	well	well	ADV
ftr-338	807	26	as	as	ADP
ftr-338	807	27	the	the	DET
ftr-338	807	28	“	"	PUNCT
ftr-338	807	29	closer	close	ADJ
ftr-338	807	30	connection	connection	NOUN
ftr-338	807	31	”	"	PUNCT
ftr-338	807	32	exception	exception	NOUN
ftr-338	807	33	,	,	PUNCT
ftr-338	807	34	for	for	ADP
ftr-338	807	35	example	example	NOUN
ftr-338	807	36	)	)	PUNCT
ftr-338	807	37	should	should	AUX
ftr-338	807	38	still	still	ADV
ftr-338	807	39	be	be	AUX
ftr-338	807	40	considered	consider	VERB
ftr-338	807	41	by	by	ADP
ftr-338	807	42	the	the	DET
ftr-338	807	43	irs	irs	PROPN
ftr-338	807	44	and	and	CCONJ
ftr-338	807	45	the	the	DET
ftr-338	807	46	courts	court	NOUN
ftr-338	807	47	when	when	SCONJ
ftr-338	807	48	determining	determine	VERB
ftr-338	807	49	residency	residency	NOUN
ftr-338	807	50	,	,	PUNCT
ftr-338	807	51	even	even	ADV
ftr-338	807	52	though	though	SCONJ
ftr-338	807	53	such	such	ADJ
ftr-338	807	54	exceptions	exception	NOUN
ftr-338	807	55	would	would	AUX
ftr-338	807	56	no	no	ADV
ftr-338	807	57	longer	long	ADV
ftr-338	807	58	be	be	AUX
ftr-338	807	59	contained	contain	VERB
ftr-338	807	60	in	in	ADP
ftr-338	807	61	statutory	statutory	ADJ
ftr-338	807	62	law.232	law.232	NOUN
ftr-338	807	63	further	far	ADV
ftr-338	807	64	,	,	PUNCT
ftr-338	807	65	if	if	SCONJ
ftr-338	807	66	desired	desire	VERB
ftr-338	807	67	,	,	PUNCT
ftr-338	807	68	repeal	repeal	NOUN
ftr-338	807	69	could	could	AUX
ftr-338	807	70	be	be	AUX
ftr-338	807	71	accompanied	accompany	VERB
ftr-338	807	72	by	by	ADP
ftr-338	807	73	a	a	DET
ftr-338	807	74	rule	rule	NOUN
ftr-338	807	75	that	that	PRON
ftr-338	807	76	presumes	presume	VERB
ftr-338	807	77	a	a	DET
ftr-338	807	78	foreign	foreign	ADJ
ftr-338	807	79	person	person	NOUN
ftr-338	807	80	to	to	PART
ftr-338	807	81	be	be	AUX
ftr-338	807	82	a	a	DET
ftr-338	807	83	u.s	u.s	PROPN
ftr-338	807	84	.	.	PROPN
ftr-338	807	85	resident	resident	NOUN
ftr-338	807	86	if	if	SCONJ
ftr-338	807	87	the	the	DET
ftr-338	807	88	person	person	NOUN
ftr-338	807	89	is	be	AUX
ftr-338	807	90	present	present	ADJ
ftr-338	807	91	in	in	ADP
ftr-338	807	92	the	the	DET
ftr-338	807	93	united	united	PROPN
ftr-338	807	94	states	states	PROPN
ftr-338	807	95	for	for	ADP
ftr-338	807	96	more	more	ADJ
ftr-338	807	97	than	than	ADP
ftr-338	807	98	183	183	NUM
ftr-338	807	99	days	day	NOUN
ftr-338	807	100	in	in	ADP
ftr-338	807	101	the	the	DET
ftr-338	807	102	year	year	NOUN
ftr-338	807	103	in	in	ADP
ftr-338	807	104	question.233	question.233	PROPN
ftr-338	807	105	it	it	PRON
ftr-338	807	106	should	should	AUX
ftr-338	807	107	be	be	AUX
ftr-338	807	108	noted	note	VERB
ftr-338	807	109	that	that	SCONJ
ftr-338	807	110	retaining	retain	VERB
ftr-338	807	111	these	these	DET
ftr-338	807	112	concepts	concept	NOUN
ftr-338	807	113	(	(	PUNCT
ftr-338	807	114	perhaps	perhaps	ADV
ftr-338	807	115	in	in	ADP
ftr-338	807	116	regulations	regulation	NOUN
ftr-338	807	117	)	)	PUNCT
ftr-338	807	118	makes	make	VERB
ftr-338	807	119	repeal	repeal	NOUN
ftr-338	807	120	of	of	ADP
ftr-338	807	121	the	the	DET
ftr-338	807	122	substantial	substantial	ADJ
ftr-338	807	123	presence	presence	NOUN
ftr-338	807	124	test	test	NOUN
ftr-338	807	125	very	very	ADV
ftr-338	807	126	228	228	NUM
ftr-338	807	127	.	.	PUNCT
ftr-338	807	128	i.r.c	i.r.c	NOUN
ftr-338	807	129	.	.	PUNCT
ftr-338	808	1	§	§	PROPN
ftr-338	808	2	7701(b)(1)(a	7701(b)(1)(a	NUM
ftr-338	808	3	)	)	PUNCT
ftr-338	808	4	.	.	PUNCT
ftr-338	809	1	229	229	NUM
ftr-338	809	2	.	.	PUNCT
ftr-338	810	1	isenbergh	isenbergh	PROPN
ftr-338	810	2	,	,	PUNCT
ftr-338	810	3	u.s	u.s	PROPN
ftr-338	810	4	.	.	PROPN
ftr-338	810	5	taxation	taxation	NOUN
ftr-338	810	6	,	,	PUNCT
ftr-338	810	7	supra	supra	PROPN
ftr-338	810	8	note	note	PROPN
ftr-338	810	9	56	56	NUM
ftr-338	810	10	,	,	PUNCT
ftr-338	810	11	at	at	ADP
ftr-338	810	12	¶	¶	PROPN
ftr-338	810	13	6.4	6.4	NUM
ftr-338	810	14	.	.	PUNCT
ftr-338	811	1	230	230	NUM
ftr-338	811	2	.	.	PUNCT
ftr-338	812	1	see	see	VERB
ftr-338	812	2	,	,	PUNCT
ftr-338	812	3	e.g.	e.g.	ADV
ftr-338	812	4	,	,	PUNCT
ftr-338	812	5	i.r.c	i.r.c	NOUN
ftr-338	812	6	.	.	PUNCT
ftr-338	813	1	§	§	PROPN
ftr-338	813	2	7701(b)(3)(b	7701(b)(3)(b	NUM
ftr-338	813	3	)	)	PUNCT
ftr-338	813	4	,	,	PUNCT
ftr-338	813	5	the	the	DET
ftr-338	813	6	“	"	PUNCT
ftr-338	813	7	closer	close	ADJ
ftr-338	813	8	connection	connection	NOUN
ftr-338	813	9	”	"	PUNCT
ftr-338	813	10	exception	exception	NOUN
ftr-338	813	11	,	,	PUNCT
ftr-338	813	12	which	which	PRON
ftr-338	813	13	as	as	SCONJ
ftr-338	813	14	noted	note	VERB
ftr-338	813	15	above	above	ADV
ftr-338	813	16	,	,	PUNCT
ftr-338	813	17	is	be	AUX
ftr-338	813	18	quite	quite	ADV
ftr-338	813	19	subjective	subjective	ADJ
ftr-338	813	20	.	.	PUNCT
ftr-338	814	1	see	see	VERB
ftr-338	814	2	supra	supra	PROPN
ftr-338	814	3	part	part	NOUN
ftr-338	814	4	ii.d	ii.d	PRON
ftr-338	814	5	.	.	PUNCT
ftr-338	815	1	231	231	NUM
ftr-338	815	2	.	.	PUNCT
ftr-338	816	1	see	see	VERB
ftr-338	816	2	,	,	PUNCT
ftr-338	816	3	e.g.	e.g.	ADV
ftr-338	816	4	,	,	PUNCT
ftr-338	816	5	nubar	nubar	NOUN
ftr-338	816	6	,	,	PUNCT
ftr-338	816	7	13	13	NUM
ftr-338	816	8	t.c	t.c	PROPN
ftr-338	816	9	.	.	PROPN
ftr-338	816	10	506	506	NUM
ftr-338	816	11	(	(	PUNCT
ftr-338	816	12	1949	1949	NUM
ftr-338	816	13	)	)	PUNCT
ftr-338	816	14	,	,	PUNCT
ftr-338	816	15	rev’d	rev’d	NOUN
ftr-338	816	16	,	,	PUNCT
ftr-338	816	17	185	185	NUM
ftr-338	816	18	f.2d	f.2d	SYM
ftr-338	816	19	584	584	NUM
ftr-338	816	20	(	(	PUNCT
ftr-338	816	21	4th	4th	ADJ
ftr-338	816	22	cir	cir	NOUN
ftr-338	816	23	1950	1950	NUM
ftr-338	816	24	)	)	PUNCT
ftr-338	816	25	.	.	PUNCT
ftr-338	817	1	232	232	X
ftr-338	817	2	.	.	PUNCT
ftr-338	818	1	these	these	DET
ftr-338	818	2	current	current	ADJ
ftr-338	818	3	exceptions	exception	NOUN
ftr-338	818	4	could	could	AUX
ftr-338	818	5	be	be	AUX
ftr-338	818	6	encapsulated	encapsulate	VERB
ftr-338	818	7	in	in	ADP
ftr-338	818	8	regulations	regulation	NOUN
ftr-338	818	9	supporting	support	VERB
ftr-338	818	10	the	the	DET
ftr-338	818	11	new	new	ADJ
ftr-338	818	12	“	"	PUNCT
ftr-338	818	13	facts	fact	NOUN
ftr-338	818	14	and	and	CCONJ
ftr-338	818	15	circumstances	circumstance	NOUN
ftr-338	818	16	”	"	PUNCT
ftr-338	818	17	analysis	analysis	NOUN
ftr-338	818	18	.	.	PUNCT
ftr-338	819	1	233	233	NUM
ftr-338	819	2	.	.	PUNCT
ftr-338	820	1	some	some	DET
ftr-338	820	2	foreign	foreign	ADJ
ftr-338	820	3	countries	country	NOUN
ftr-338	820	4	view	view	VERB
ftr-338	820	5	183	183	NUM
ftr-338	820	6	days	day	NOUN
ftr-338	820	7	as	as	ADP
ftr-338	820	8	setting	set	VERB
ftr-338	820	9	a	a	DET
ftr-338	820	10	standard	standard	NOUN
ftr-338	820	11	for	for	ADP
ftr-338	820	12	residency	residency	NOUN
ftr-338	820	13	.	.	PUNCT
ftr-338	821	1	see	see	VERB
ftr-338	821	2	hugh	hugh	PROPN
ftr-338	821	3	j.	j.	PROPN
ftr-338	821	4	ault	ault	PROPN
ftr-338	821	5	&	&	CCONJ
ftr-338	821	6	brian	brian	PROPN
ftr-338	821	7	j.	j.	PROPN
ftr-338	821	8	arnold	arnold	PROPN
ftr-338	821	9	,	,	PUNCT
ftr-338	821	10	comparative	comparative	ADJ
ftr-338	821	11	income	income	NOUN
ftr-338	821	12	taxation	taxation	NOUN
ftr-338	821	13	:	:	PUNCT
ftr-338	821	14	a	a	DET
ftr-338	821	15	structural	structural	ADJ
ftr-338	821	16	analysis	analysis	NOUN
ftr-338	821	17	431–34	431–34	PROPN
ftr-338	821	18	(	(	PUNCT
ftr-338	821	19	3d	3d	PROPN
ftr-338	821	20	ed	ed	NOUN
ftr-338	821	21	.	.	PROPN
ftr-338	821	22	2010	2010	NUM
ftr-338	821	23	)	)	PUNCT
ftr-338	822	1	[	[	X
ftr-338	822	2	hereinafter	hereinafter	NOUN
ftr-338	822	3	ault	ault	PROPN
ftr-338	822	4	&	&	CCONJ
ftr-338	822	5	arnold	arnold	PROPN
ftr-338	822	6	,	,	PUNCT
ftr-338	822	7	comparative	comparative	ADJ
ftr-338	822	8	income	income	NOUN
ftr-338	822	9	taxation	taxation	NOUN
ftr-338	822	10	]	]	PUNCT
ftr-338	822	11	.	.	PUNCT
ftr-338	823	1	2012	2012	NUM
ftr-338	823	2	]	]	PUNCT
ftr-338	823	3	one	one	NUM
ftr-338	823	4	danger	danger	NOUN
ftr-338	823	5	for	for	ADP
ftr-338	823	6	another	another	DET
ftr-338	823	7	863	863	NUM
ftr-338	823	8	similar	similar	ADJ
ftr-338	823	9	to	to	ADP
ftr-338	823	10	the	the	DET
ftr-338	823	11	suggestion	suggestion	NOUN
ftr-338	823	12	above	above	ADV
ftr-338	823	13	to	to	PART
ftr-338	823	14	introduce	introduce	VERB
ftr-338	823	15	a	a	DET
ftr-338	823	16	“	"	PUNCT
ftr-338	823	17	facts	fact	NOUN
ftr-338	823	18	and	and	CCONJ
ftr-338	823	19	circumstances	circumstance	NOUN
ftr-338	823	20	”	"	PUNCT
ftr-338	823	21	exception	exception	NOUN
ftr-338	823	22	to	to	ADP
ftr-338	823	23	the	the	DET
ftr-338	823	24	current	current	ADJ
ftr-338	823	25	substantial	substantial	ADJ
ftr-338	823	26	presence	presence	NOUN
ftr-338	823	27	test.234	test.234	ADP
ftr-338	823	28	2	2	NUM
ftr-338	823	29	.	.	PUNCT
ftr-338	823	30	repeal	repeal	NOUN
ftr-338	823	31	for	for	ADP
ftr-338	823	32	nationals	national	NOUN
ftr-338	823	33	of	of	ADP
ftr-338	823	34	mexico	mexico	PROPN
ftr-338	823	35	a	a	DET
ftr-338	823	36	different	different	ADJ
ftr-338	823	37	approach	approach	NOUN
ftr-338	823	38	would	would	AUX
ftr-338	823	39	be	be	AUX
ftr-338	823	40	to	to	PART
ftr-338	823	41	repeal	repeal	VERB
ftr-338	823	42	the	the	DET
ftr-338	823	43	substantial	substantial	ADJ
ftr-338	823	44	presence	presence	NOUN
ftr-338	823	45	test	test	NOUN
ftr-338	823	46	for	for	ADP
ftr-338	823	47	nationals	national	NOUN
ftr-338	823	48	of	of	ADP
ftr-338	823	49	mexico	mexico	PROPN
ftr-338	823	50	,	,	PUNCT
ftr-338	823	51	and	and	CCONJ
ftr-338	823	52	perhaps	perhaps	ADV
ftr-338	823	53	the	the	DET
ftr-338	823	54	other	other	ADJ
ftr-338	823	55	contiguous	contiguous	ADJ
ftr-338	823	56	country	country	NOUN
ftr-338	823	57	,	,	PUNCT
ftr-338	823	58	canada	canada	PROPN
ftr-338	823	59	,	,	PUNCT
ftr-338	823	60	as	as	ADV
ftr-338	823	61	well	well	ADV
ftr-338	823	62	.	.	PUNCT
ftr-338	824	1	this	this	PRON
ftr-338	824	2	could	could	AUX
ftr-338	824	3	be	be	AUX
ftr-338	824	4	accomplished	accomplish	VERB
ftr-338	824	5	by	by	ADP
ftr-338	824	6	excluding	exclude	VERB
ftr-338	824	7	mexican	mexican	ADJ
ftr-338	824	8	citizens	citizen	NOUN
ftr-338	824	9	from	from	ADP
ftr-338	824	10	the	the	DET
ftr-338	824	11	test	test	NOUN
ftr-338	824	12	by	by	ADP
ftr-338	824	13	adding	add	VERB
ftr-338	824	14	them	they	PRON
ftr-338	824	15	to	to	ADP
ftr-338	824	16	the	the	DET
ftr-338	824	17	list	list	NOUN
ftr-338	824	18	of	of	ADP
ftr-338	824	19	exempt	exempt	ADJ
ftr-338	824	20	individuals	individual	NOUN
ftr-338	824	21	in	in	ADP
ftr-338	824	22	section	section	NOUN
ftr-338	824	23	7701(b)(5	7701(b)(5	NUM
ftr-338	824	24	)	)	PUNCT
ftr-338	824	25	.	.	PUNCT
ftr-338	825	1	under	under	ADP
ftr-338	825	2	such	such	DET
ftr-338	825	3	an	an	DET
ftr-338	825	4	approach	approach	NOUN
ftr-338	825	5	,	,	PUNCT
ftr-338	825	6	mexican	mexican	ADJ
ftr-338	825	7	citizens	citizen	NOUN
ftr-338	825	8	would	would	AUX
ftr-338	825	9	become	become	VERB
ftr-338	825	10	u.s	u.s	PROPN
ftr-338	825	11	.	.	PROPN
ftr-338	825	12	tax	tax	NOUN
ftr-338	825	13	residents	resident	NOUN
ftr-338	825	14	only	only	ADV
ftr-338	825	15	by	by	ADP
ftr-338	825	16	obtaining	obtain	VERB
ftr-338	825	17	lawful	lawful	ADJ
ftr-338	825	18	permanent	permanent	ADJ
ftr-338	825	19	residence	residence	NOUN
ftr-338	825	20	(	(	PUNCT
ftr-338	825	21	or	or	CCONJ
ftr-338	825	22	by	by	ADP
ftr-338	825	23	becoming	become	VERB
ftr-338	825	24	u.s	u.s	PROPN
ftr-338	825	25	.	.	PROPN
ftr-338	825	26	citizens	citizen	NOUN
ftr-338	825	27	)	)	PUNCT
ftr-338	825	28	.	.	PUNCT
ftr-338	826	1	otherwise	otherwise	ADV
ftr-338	826	2	,	,	PUNCT
ftr-338	826	3	they	they	PRON
ftr-338	826	4	would	would	AUX
ftr-338	826	5	remain	remain	VERB
ftr-338	826	6	residents	resident	NOUN
ftr-338	826	7	of	of	ADP
ftr-338	826	8	mexico	mexico	PROPN
ftr-338	826	9	,	,	PUNCT
ftr-338	826	10	and	and	CCONJ
ftr-338	826	11	would	would	AUX
ftr-338	826	12	not	not	PART
ftr-338	826	13	become	become	VERB
ftr-338	826	14	u.s	u.s	PROPN
ftr-338	826	15	.	.	PROPN
ftr-338	826	16	tax	tax	NOUN
ftr-338	826	17	residents	resident	NOUN
ftr-338	826	18	,	,	PUNCT
ftr-338	826	19	no	no	ADV
ftr-338	826	20	matter	matter	ADV
ftr-338	826	21	how	how	SCONJ
ftr-338	826	22	often	often	ADV
ftr-338	826	23	they	they	PRON
ftr-338	826	24	were	be	AUX
ftr-338	826	25	present	present	ADJ
ftr-338	826	26	in	in	ADP
ftr-338	826	27	the	the	DET
ftr-338	826	28	united	united	PROPN
ftr-338	826	29	states.235	states.235	PROPN
ftr-338	826	30	the	the	DET
ftr-338	826	31	rationale	rationale	NOUN
ftr-338	826	32	for	for	ADP
ftr-338	826	33	such	such	DET
ftr-338	826	34	an	an	DET
ftr-338	826	35	approach	approach	NOUN
ftr-338	826	36	would	would	AUX
ftr-338	826	37	be	be	AUX
ftr-338	826	38	to	to	PART
ftr-338	826	39	further	further	VERB
ftr-338	826	40	objectivity,236	objectivity,236	ADP
ftr-338	826	41	provide	provide	VERB
ftr-338	826	42	fairness	fairness	NOUN
ftr-338	826	43	in	in	ADP
ftr-338	826	44	the	the	DET
ftr-338	826	45	case	case	NOUN
ftr-338	826	46	of	of	ADP
ftr-338	826	47	mexican	mexican	ADJ
ftr-338	826	48	nationals	national	NOUN
ftr-338	826	49	,	,	PUNCT
ftr-338	826	50	reflect	reflect	VERB
ftr-338	826	51	the	the	DET
ftr-338	826	52	free	free	ADJ
ftr-338	826	53	-	-	PUNCT
ftr-338	826	54	trade	trade	NOUN
ftr-338	826	55	concepts	concept	NOUN
ftr-338	826	56	of	of	ADP
ftr-338	826	57	nafta	nafta	PROPN
ftr-338	826	58	,	,	PUNCT
ftr-338	826	59	and	and	CCONJ
ftr-338	826	60	further	far	ADV
ftr-338	826	61	promote	promote	VERB
ftr-338	826	62	cross	cross	ADJ
ftr-338	826	63	-	-	ADJ
ftr-338	826	64	border	border	ADJ
ftr-338	826	65	trade	trade	NOUN
ftr-338	826	66	.	.	PUNCT
ftr-338	827	1	there	there	PRON
ftr-338	827	2	would	would	AUX
ftr-338	827	3	likely	likely	ADV
ftr-338	827	4	be	be	AUX
ftr-338	827	5	objections	objection	NOUN
ftr-338	827	6	to	to	ADP
ftr-338	827	7	the	the	DET
ftr-338	827	8	special	special	ADJ
ftr-338	827	9	treatment	treatment	NOUN
ftr-338	827	10	granted	grant	VERB
ftr-338	827	11	to	to	ADP
ftr-338	827	12	mexican	mexican	ADJ
ftr-338	827	13	nationals	national	NOUN
ftr-338	827	14	(	(	PUNCT
ftr-338	827	15	from	from	ADP
ftr-338	827	16	nationals	national	NOUN
ftr-338	827	17	of	of	ADP
ftr-338	827	18	other	other	ADJ
ftr-338	827	19	nations	nation	NOUN
ftr-338	827	20	)	)	PUNCT
ftr-338	827	21	under	under	ADP
ftr-338	827	22	such	such	DET
ftr-338	827	23	an	an	DET
ftr-338	827	24	approach	approach	NOUN
ftr-338	827	25	.	.	PUNCT
ftr-338	828	1	e.	e.	PROPN
ftr-338	829	1	the	the	DET
ftr-338	829	2	nafta	nafta	PROPN
ftr-338	829	3	taxpayer	taxpayer	VERB
ftr-338	829	4	another	another	DET
ftr-338	829	5	reform	reform	NOUN
ftr-338	829	6	proposal	proposal	NOUN
ftr-338	829	7	would	would	AUX
ftr-338	829	8	be	be	AUX
ftr-338	829	9	to	to	PART
ftr-338	829	10	take	take	VERB
ftr-338	829	11	a	a	DET
ftr-338	829	12	holistic	holistic	ADJ
ftr-338	829	13	approach	approach	NOUN
ftr-338	829	14	to	to	ADP
ftr-338	829	15	the	the	DET
ftr-338	829	16	taxation	taxation	NOUN
ftr-338	829	17	of	of	ADP
ftr-338	829	18	the	the	DET
ftr-338	829	19	citizens	citizen	NOUN
ftr-338	829	20	of	of	ADP
ftr-338	829	21	the	the	DET
ftr-338	829	22	three	three	NUM
ftr-338	829	23	countries	country	NOUN
ftr-338	829	24	that	that	PRON
ftr-338	829	25	signed	sign	VERB
ftr-338	829	26	the	the	DET
ftr-338	829	27	north	north	NOUN
ftr-338	829	28	american	american	ADJ
ftr-338	829	29	free	free	PROPN
ftr-338	829	30	trade	trade	NOUN
ftr-338	829	31	agreement	agreement	NOUN
ftr-338	829	32	(	(	PUNCT
ftr-338	829	33	nafta	nafta	PROPN
ftr-338	829	34	)	)	PUNCT
ftr-338	829	35	,	,	PUNCT
ftr-338	829	36	which	which	PRON
ftr-338	829	37	include	include	VERB
ftr-338	829	38	the	the	DET
ftr-338	829	39	united	united	PROPN
ftr-338	829	40	states	states	PROPN
ftr-338	829	41	,	,	PUNCT
ftr-338	829	42	mexico	mexico	PROPN
ftr-338	829	43	,	,	PUNCT
ftr-338	829	44	and	and	CCONJ
ftr-338	829	45	canada.237	canada.237	ADJ
ftr-338	829	46	in	in	ADP
ftr-338	829	47	the	the	DET
ftr-338	829	48	spirit	spirit	NOUN
ftr-338	829	49	of	of	ADP
ftr-338	829	50	nafta	nafta	PROPN
ftr-338	829	51	,	,	PUNCT
ftr-338	829	52	the	the	DET
ftr-338	829	53	authorities	authority	NOUN
ftr-338	829	54	could	could	AUX
ftr-338	829	55	take	take	VERB
ftr-338	829	56	two	two	NUM
ftr-338	829	57	possible	possible	ADJ
ftr-338	829	58	approaches	approach	NOUN
ftr-338	829	59	.	.	PUNCT
ftr-338	830	1	one	one	PRON
ftr-338	830	2	would	would	AUX
ftr-338	830	3	be	be	AUX
ftr-338	830	4	to	to	PART
ftr-338	830	5	develop	develop	VERB
ftr-338	830	6	a	a	DET
ftr-338	830	7	joint	joint	ADJ
ftr-338	830	8	ruling	rule	VERB
ftr-338	830	9	process	process	NOUN
ftr-338	830	10	whereby	whereby	SCONJ
ftr-338	830	11	the	the	DET
ftr-338	830	12	tax	tax	NOUN
ftr-338	830	13	authorities	authority	NOUN
ftr-338	830	14	of	of	ADP
ftr-338	830	15	the	the	DET
ftr-338	830	16	member	member	NOUN
ftr-338	830	17	countries	country	NOUN
ftr-338	830	18	determine	determine	VERB
ftr-338	830	19	an	an	DET
ftr-338	830	20	individual	individual	NOUN
ftr-338	830	21	’s	’s	PART
ftr-338	830	22	tax	tax	NOUN
ftr-338	830	23	residency	residency	NOUN
ftr-338	830	24	in	in	ADP
ftr-338	830	25	a	a	DET
ftr-338	830	26	joint	joint	ADJ
ftr-338	830	27	ruling	ruling	NOUN
ftr-338	830	28	,	,	PUNCT
ftr-338	830	29	similar	similar	ADJ
ftr-338	830	30	conceptually	conceptually	ADV
ftr-338	830	31	to	to	ADP
ftr-338	830	32	an	an	DET
ftr-338	830	33	advanced	advanced	ADJ
ftr-338	830	34	pricing	pricing	NOUN
ftr-338	830	35	agreement	agreement	NOUN
ftr-338	830	36	(	(	PUNCT
ftr-338	830	37	“	"	PUNCT
ftr-338	830	38	apa”)238	apa”)238	NOUN
ftr-338	830	39	now	now	ADV
ftr-338	830	40	available	available	ADJ
ftr-338	830	41	in	in	ADP
ftr-338	830	42	the	the	DET
ftr-338	830	43	transfer	transfer	NOUN
ftr-338	830	44	pricing	pricing	NOUN
ftr-338	830	45	area	area	NOUN
ftr-338	830	46	.	.	PUNCT
ftr-338	831	1	another	another	DET
ftr-338	831	2	—	—	PUNCT
ftr-338	831	3	more	more	ADV
ftr-338	831	4	radical	radical	ADJ
ftr-338	831	5	—	—	PUNCT
ftr-338	831	6	approach	approach	NOUN
ftr-338	831	7	is	be	AUX
ftr-338	831	8	to	to	PART
ftr-338	831	9	move	move	VERB
ftr-338	831	10	towards	towards	ADP
ftr-338	831	11	an	an	DET
ftr-338	831	12	apportionment	apportionment	ADJ
ftr-338	831	13	tax	tax	NOUN
ftr-338	831	14	regime	regime	NOUN
ftr-338	831	15	for	for	ADP
ftr-338	831	16	the	the	DET
ftr-338	831	17	income	income	NOUN
ftr-338	831	18	earned	earn	VERB
ftr-338	831	19	by	by	ADP
ftr-338	831	20	individuals	individual	NOUN
ftr-338	831	21	within	within	ADP
ftr-338	831	22	nafta	nafta	PROPN
ftr-338	831	23	that	that	PRON
ftr-338	831	24	has	have	VERB
ftr-338	831	25	a	a	DET
ftr-338	831	26	significant	significant	ADJ
ftr-338	831	27	cross	cross	ADJ
ftr-338	831	28	-	-	ADJ
ftr-338	831	29	border	border	ADJ
ftr-338	831	30	element	element	NOUN
ftr-338	831	31	.	.	PUNCT
ftr-338	832	1	each	each	PRON
ftr-338	832	2	is	be	AUX
ftr-338	832	3	now	now	ADV
ftr-338	832	4	discussed	discuss	VERB
ftr-338	832	5	in	in	ADP
ftr-338	832	6	some	some	DET
ftr-338	832	7	detail	detail	NOUN
ftr-338	832	8	.	.	PUNCT
ftr-338	833	1	234	234	NUM
ftr-338	833	2	.	.	PUNCT
ftr-338	833	3	supra	supra	PROPN
ftr-338	833	4	part	part	PROPN
ftr-338	833	5	iv.c.3	iv.c.3	PROPN
ftr-338	833	6	.	.	PUNCT
ftr-338	834	1	235	235	NUM
ftr-338	834	2	.	.	PUNCT
ftr-338	835	1	this	this	DET
ftr-338	835	2	new	new	ADJ
ftr-338	835	3	exception	exception	NOUN
ftr-338	835	4	would	would	AUX
ftr-338	835	5	be	be	AUX
ftr-338	835	6	contingent	contingent	ADJ
ftr-338	835	7	on	on	ADP
ftr-338	835	8	such	such	ADJ
ftr-338	835	9	individuals	individual	NOUN
ftr-338	835	10	retaining	retain	VERB
ftr-338	835	11	and	and	CCONJ
ftr-338	835	12	certifying	certify	VERB
ftr-338	835	13	tax	tax	NOUN
ftr-338	835	14	residency	residency	NOUN
ftr-338	835	15	in	in	ADP
ftr-338	835	16	their	their	PRON
ftr-338	835	17	country	country	NOUN
ftr-338	835	18	of	of	ADP
ftr-338	835	19	citizenship	citizenship	NOUN
ftr-338	835	20	,	,	PUNCT
ftr-338	835	21	in	in	ADP
ftr-338	835	22	order	order	NOUN
ftr-338	835	23	to	to	PART
ftr-338	835	24	avoid	avoid	VERB
ftr-338	835	25	situations	situation	NOUN
ftr-338	835	26	where	where	SCONJ
ftr-338	835	27	mexicans	mexican	NOUN
ftr-338	835	28	or	or	CCONJ
ftr-338	835	29	canadians	canadians	PROPN
ftr-338	835	30	use	use	VERB
ftr-338	835	31	this	this	DET
ftr-338	835	32	rule	rule	NOUN
ftr-338	835	33	to	to	PART
ftr-338	835	34	avoid	avoid	VERB
ftr-338	835	35	residency	residency	NOUN
ftr-338	835	36	in	in	ADP
ftr-338	835	37	both	both	CCONJ
ftr-338	835	38	the	the	DET
ftr-338	835	39	united	united	PROPN
ftr-338	835	40	states	states	PROPN
ftr-338	835	41	and	and	CCONJ
ftr-338	835	42	their	their	PRON
ftr-338	835	43	home	home	NOUN
ftr-338	835	44	country	country	NOUN
ftr-338	835	45	.	.	PUNCT
ftr-338	836	1	236	236	NUM
ftr-338	836	2	.	.	PUNCT
ftr-338	837	1	under	under	ADP
ftr-338	837	2	this	this	DET
ftr-338	837	3	approach	approach	NOUN
ftr-338	837	4	,	,	PUNCT
ftr-338	837	5	mexican	mexican	ADJ
ftr-338	837	6	nationals	national	NOUN
ftr-338	837	7	would	would	AUX
ftr-338	837	8	only	only	ADV
ftr-338	837	9	create	create	VERB
ftr-338	837	10	u.s	u.s	PROPN
ftr-338	837	11	.	.	PROPN
ftr-338	837	12	tax	tax	NOUN
ftr-338	837	13	residency	residency	NOUN
ftr-338	837	14	by	by	ADP
ftr-338	837	15	obtaining	obtain	VERB
ftr-338	837	16	u.s	u.s	PROPN
ftr-338	837	17	.	.	PROPN
ftr-338	837	18	legal	legal	ADJ
ftr-338	837	19	residence	residence	NOUN
ftr-338	837	20	(	(	PUNCT
ftr-338	837	21	or	or	CCONJ
ftr-338	837	22	becoming	become	VERB
ftr-338	837	23	u.s	u.s	PROPN
ftr-338	837	24	.	.	PROPN
ftr-338	837	25	citizens	citizen	NOUN
ftr-338	837	26	)	)	PUNCT
ftr-338	837	27	,	,	PUNCT
ftr-338	837	28	thus	thus	ADV
ftr-338	837	29	tying	tie	VERB
ftr-338	837	30	tax	tax	NOUN
ftr-338	837	31	residency	residency	NOUN
ftr-338	837	32	to	to	ADP
ftr-338	837	33	immigration	immigration	NOUN
ftr-338	837	34	status	status	NOUN
ftr-338	837	35	.	.	PUNCT
ftr-338	838	1	hence	hence	ADV
ftr-338	838	2	the	the	DET
ftr-338	838	3	approach	approach	NOUN
ftr-338	838	4	is	be	AUX
ftr-338	838	5	more	more	ADV
ftr-338	838	6	objective	objective	ADJ
ftr-338	838	7	.	.	PUNCT
ftr-338	839	1	237	237	NUM
ftr-338	839	2	.	.	PUNCT
ftr-338	840	1	north	north	NOUN
ftr-338	840	2	american	american	PROPN
ftr-338	840	3	free	free	PROPN
ftr-338	840	4	trade	trade	NOUN
ftr-338	840	5	agreement	agreement	NOUN
ftr-338	840	6	,	,	PUNCT
ftr-338	840	7	supra	supra	PROPN
ftr-338	840	8	note	note	NOUN
ftr-338	840	9	216	216	NUM
ftr-338	840	10	.	.	PUNCT
ftr-338	840	11	238	238	NUM
ftr-338	840	12	.	.	PUNCT
ftr-338	840	13	rev	rev	PROPN
ftr-338	840	14	.	.	PROPN
ftr-338	840	15	proc	proc	PROPN
ftr-338	840	16	.	.	PUNCT
ftr-338	841	1	2006	2006	NUM
ftr-338	841	2	-	-	SYM
ftr-338	841	3	9	9	NUM
ftr-338	841	4	,	,	PUNCT
ftr-338	841	5	2006	2006	NUM
ftr-338	841	6	-	-	SYM
ftr-338	841	7	1	1	NUM
ftr-338	841	8	c.b	c.b	PROPN
ftr-338	841	9	.	.	PROPN
ftr-338	841	10	278	278	NUM
ftr-338	841	11	.	.	PUNCT
ftr-338	842	1	864	864	NUM
ftr-338	842	2	florida	florida	PROPN
ftr-338	842	3	tax	tax	NOUN
ftr-338	842	4	review	review	NOUN
ftr-338	842	5	[	[	X
ftr-338	842	6	vol.12:10	vol.12:10	ADP
ftr-338	842	7	1	1	NUM
ftr-338	842	8	.	.	PUNCT
ftr-338	842	9	joint	joint	ADJ
ftr-338	842	10	tax	tax	NOUN
ftr-338	842	11	rulings	ruling	NOUN
ftr-338	842	12	currently	currently	ADV
ftr-338	842	13	,	,	PUNCT
ftr-338	842	14	in	in	ADP
ftr-338	842	15	the	the	DET
ftr-338	842	16	transfer	transfer	NOUN
ftr-338	842	17	pricing	pricing	NOUN
ftr-338	842	18	context	context	NOUN
ftr-338	842	19	,	,	PUNCT
ftr-338	842	20	u.s	u.s	PROPN
ftr-338	842	21	.	.	PROPN
ftr-338	842	22	taxpayers	taxpayer	NOUN
ftr-338	842	23	(	(	PUNCT
ftr-338	842	24	typically	typically	ADV
ftr-338	842	25	corporations	corporation	NOUN
ftr-338	842	26	)	)	PUNCT
ftr-338	842	27	can	can	AUX
ftr-338	842	28	obtain	obtain	VERB
ftr-338	842	29	an	an	DET
ftr-338	842	30	apa	apa	NOUN
ftr-338	842	31	from	from	ADP
ftr-338	842	32	the	the	DET
ftr-338	842	33	irs.239	irs.239	ADJ
ftr-338	842	34	such	such	ADJ
ftr-338	842	35	apas	apas	NOUN
ftr-338	842	36	can	can	AUX
ftr-338	842	37	also	also	ADV
ftr-338	842	38	arise	arise	VERB
ftr-338	842	39	in	in	ADP
ftr-338	842	40	a	a	DET
ftr-338	842	41	bilateral	bilateral	ADJ
ftr-338	842	42	manner	manner	NOUN
ftr-338	842	43	,	,	PUNCT
ftr-338	842	44	where	where	SCONJ
ftr-338	842	45	the	the	DET
ftr-338	842	46	u.s	u.s	PROPN
ftr-338	842	47	.	.	PROPN
ftr-338	842	48	“	"	PUNCT
ftr-338	842	49	competent	competent	ADJ
ftr-338	842	50	authority	authority	NOUN
ftr-338	842	51	”	"	PUNCT
ftr-338	842	52	agrees	agree	VERB
ftr-338	842	53	with	with	ADP
ftr-338	842	54	the	the	DET
ftr-338	842	55	tax	tax	NOUN
ftr-338	842	56	authority	authority	NOUN
ftr-338	842	57	of	of	ADP
ftr-338	842	58	the	the	DET
ftr-338	842	59	other	other	ADJ
ftr-338	842	60	relevant	relevant	ADJ
ftr-338	842	61	nation	nation	NOUN
ftr-338	842	62	(	(	PUNCT
ftr-338	842	63	which	which	PRON
ftr-338	842	64	has	have	VERB
ftr-338	842	65	a	a	DET
ftr-338	842	66	tax	tax	NOUN
ftr-338	842	67	treaty	treaty	NOUN
ftr-338	842	68	with	with	ADP
ftr-338	842	69	the	the	DET
ftr-338	842	70	united	united	PROPN
ftr-338	842	71	states	states	PROPN
ftr-338	842	72	)	)	PUNCT
ftr-338	842	73	as	as	ADP
ftr-338	842	74	to	to	ADP
ftr-338	842	75	the	the	DET
ftr-338	842	76	allocation	allocation	NOUN
ftr-338	842	77	of	of	ADP
ftr-338	842	78	profits	profit	NOUN
ftr-338	842	79	arising	arise	VERB
ftr-338	842	80	from	from	ADP
ftr-338	842	81	intercompany	intercompany	NOUN
ftr-338	842	82	transactions	transaction	NOUN
ftr-338	842	83	between	between	ADP
ftr-338	842	84	related	related	ADJ
ftr-338	842	85	parties	party	NOUN
ftr-338	842	86	in	in	ADP
ftr-338	842	87	the	the	DET
ftr-338	842	88	two	two	NUM
ftr-338	842	89	countries.240	countries.240	NOUN
ftr-338	842	90	apas	apa	NOUN
ftr-338	842	91	are	be	AUX
ftr-338	842	92	typically	typically	ADV
ftr-338	842	93	arrived	arrive	VERB
ftr-338	842	94	at	at	ADP
ftr-338	842	95	after	after	ADP
ftr-338	842	96	much	much	ADJ
ftr-338	842	97	negotiation	negotiation	NOUN
ftr-338	842	98	(	(	PUNCT
ftr-338	842	99	and	and	CCONJ
ftr-338	842	100	time	time	NOUN
ftr-338	842	101	)	)	PUNCT
ftr-338	842	102	and	and	CCONJ
ftr-338	842	103	provision	provision	NOUN
ftr-338	842	104	of	of	ADP
ftr-338	842	105	documents	document	NOUN
ftr-338	842	106	to	to	ADP
ftr-338	842	107	the	the	DET
ftr-338	842	108	relevant	relevant	ADJ
ftr-338	842	109	tax	tax	NOUN
ftr-338	842	110	authorities.241	authorities.241	NOUN
ftr-338	842	111	the	the	DET
ftr-338	842	112	apa	apa	PROPN
ftr-338	842	113	is	be	AUX
ftr-338	842	114	typically	typically	ADV
ftr-338	842	115	then	then	ADV
ftr-338	842	116	valid	valid	ADJ
ftr-338	842	117	for	for	ADP
ftr-338	842	118	a	a	DET
ftr-338	842	119	number	number	NOUN
ftr-338	842	120	of	of	ADP
ftr-338	842	121	years	year	NOUN
ftr-338	842	122	,	,	PUNCT
ftr-338	842	123	assuming	assume	VERB
ftr-338	842	124	that	that	SCONJ
ftr-338	842	125	the	the	DET
ftr-338	842	126	underlying	underlie	VERB
ftr-338	842	127	facts	fact	NOUN
ftr-338	842	128	and	and	CCONJ
ftr-338	842	129	assumptions	assumption	NOUN
ftr-338	842	130	do	do	AUX
ftr-338	842	131	not	not	PART
ftr-338	842	132	change.242	change.242	VERB
ftr-338	842	133	a	a	DET
ftr-338	842	134	similar	similar	ADJ
ftr-338	842	135	concept	concept	NOUN
ftr-338	842	136	could	could	AUX
ftr-338	842	137	be	be	AUX
ftr-338	842	138	envisioned	envision	VERB
ftr-338	842	139	for	for	ADP
ftr-338	842	140	the	the	DET
ftr-338	842	141	determination	determination	NOUN
ftr-338	842	142	of	of	ADP
ftr-338	842	143	tax	tax	NOUN
ftr-338	842	144	residency	residency	NOUN
ftr-338	842	145	for	for	ADP
ftr-338	842	146	individuals	individual	NOUN
ftr-338	842	147	with	with	ADP
ftr-338	842	148	significant	significant	ADJ
ftr-338	842	149	cross	cross	ADJ
ftr-338	842	150	-	-	ADJ
ftr-338	842	151	border	border	ADJ
ftr-338	842	152	activities	activity	NOUN
ftr-338	842	153	.	.	PUNCT
ftr-338	843	1	a	a	DET
ftr-338	843	2	set	set	NOUN
ftr-338	843	3	of	of	ADP
ftr-338	843	4	facts	fact	NOUN
ftr-338	843	5	or	or	CCONJ
ftr-338	843	6	assumptions	assumption	NOUN
ftr-338	843	7	could	could	AUX
ftr-338	843	8	be	be	AUX
ftr-338	843	9	provided	provide	VERB
ftr-338	843	10	,	,	PUNCT
ftr-338	843	11	and	and	CCONJ
ftr-338	843	12	the	the	DET
ftr-338	843	13	tax	tax	NOUN
ftr-338	843	14	authorities	authority	NOUN
ftr-338	843	15	,	,	PUNCT
ftr-338	843	16	working	work	VERB
ftr-338	843	17	jointly	jointly	ADV
ftr-338	843	18	,	,	PUNCT
ftr-338	843	19	could	could	AUX
ftr-338	843	20	determine	determine	VERB
ftr-338	843	21	the	the	DET
ftr-338	843	22	residency	residency	NOUN
ftr-338	843	23	of	of	ADP
ftr-338	843	24	the	the	DET
ftr-338	843	25	individual	individual	NOUN
ftr-338	843	26	.	.	PUNCT
ftr-338	844	1	then	then	ADV
ftr-338	844	2	,	,	PUNCT
ftr-338	844	3	the	the	DET
ftr-338	844	4	country	country	NOUN
ftr-338	844	5	of	of	ADP
ftr-338	844	6	residence	residence	NOUN
ftr-338	844	7	would	would	AUX
ftr-338	844	8	tax	tax	VERB
ftr-338	844	9	the	the	DET
ftr-338	844	10	entire	entire	ADJ
ftr-338	844	11	income	income	NOUN
ftr-338	844	12	of	of	ADP
ftr-338	844	13	the	the	DET
ftr-338	844	14	individual	individual	NOUN
ftr-338	844	15	,	,	PUNCT
ftr-338	844	16	and	and	CCONJ
ftr-338	844	17	the	the	DET
ftr-338	844	18	other	other	ADJ
ftr-338	844	19	country	country	NOUN
ftr-338	844	20	would	would	AUX
ftr-338	844	21	treat	treat	VERB
ftr-338	844	22	the	the	DET
ftr-338	844	23	individual	individual	NOUN
ftr-338	844	24	as	as	ADP
ftr-338	844	25	a	a	DET
ftr-338	844	26	nonresident	nonresident	NOUN
ftr-338	844	27	,	,	PUNCT
ftr-338	844	28	eligible	eligible	ADJ
ftr-338	844	29	for	for	ADP
ftr-338	844	30	benefits	benefit	NOUN
ftr-338	844	31	under	under	ADP
ftr-338	844	32	the	the	DET
ftr-338	844	33	tax	tax	NOUN
ftr-338	844	34	treaty	treaty	NOUN
ftr-338	844	35	between	between	ADP
ftr-338	844	36	the	the	DET
ftr-338	844	37	two	two	NUM
ftr-338	844	38	nations	nation	NOUN
ftr-338	844	39	.	.	PUNCT
ftr-338	845	1	once	once	ADV
ftr-338	845	2	residency	residency	NOUN
ftr-338	845	3	is	be	AUX
ftr-338	845	4	determined	determine	VERB
ftr-338	845	5	,	,	PUNCT
ftr-338	845	6	it	it	PRON
ftr-338	845	7	would	would	AUX
ftr-338	845	8	remain	remain	VERB
ftr-338	845	9	for	for	ADP
ftr-338	845	10	the	the	DET
ftr-338	845	11	term	term	NOUN
ftr-338	845	12	of	of	ADP
ftr-338	845	13	the	the	DET
ftr-338	845	14	agreement	agreement	NOUN
ftr-338	845	15	,	,	PUNCT
ftr-338	845	16	unless	unless	SCONJ
ftr-338	845	17	facts	fact	NOUN
ftr-338	845	18	and	and	CCONJ
ftr-338	845	19	assumptions	assumption	NOUN
ftr-338	845	20	change	change	VERB
ftr-338	845	21	.	.	PUNCT
ftr-338	846	1	this	this	DET
ftr-338	846	2	concept	concept	NOUN
ftr-338	846	3	has	have	VERB
ftr-338	846	4	the	the	DET
ftr-338	846	5	benefit	benefit	NOUN
ftr-338	846	6	of	of	ADP
ftr-338	846	7	enhancing	enhance	VERB
ftr-338	846	8	further	further	ADJ
ftr-338	846	9	joint	joint	ADJ
ftr-338	846	10	workings	working	NOUN
ftr-338	846	11	between	between	ADP
ftr-338	846	12	the	the	DET
ftr-338	846	13	u.s	u.s	PROPN
ftr-338	846	14	.	.	PROPN
ftr-338	846	15	,	,	PUNCT
ftr-338	846	16	mexican	mexican	PROPN
ftr-338	846	17	,	,	PUNCT
ftr-338	846	18	and	and	CCONJ
ftr-338	846	19	canadian	canadian	ADJ
ftr-338	846	20	tax	tax	NOUN
ftr-338	846	21	authorities	authority	NOUN
ftr-338	846	22	,	,	PUNCT
ftr-338	846	23	which	which	PRON
ftr-338	846	24	is	be	AUX
ftr-338	846	25	has	have	AUX
ftr-338	846	26	long	long	ADV
ftr-338	846	27	been	be	AUX
ftr-338	846	28	a	a	DET
ftr-338	846	29	goal	goal	NOUN
ftr-338	846	30	of	of	ADP
ftr-338	846	31	the	the	DET
ftr-338	846	32	u.s	u.s	PROPN
ftr-338	846	33	.	.	PROPN
ftr-338	846	34	tax	tax	PROPN
ftr-338	846	35	authorities.243	authorities.243	NOUN
ftr-338	846	36	it	it	PRON
ftr-338	846	37	should	should	AUX
ftr-338	846	38	also	also	ADV
ftr-338	846	39	be	be	AUX
ftr-338	846	40	noted	note	VERB
ftr-338	846	41	that	that	SCONJ
ftr-338	846	42	such	such	DET
ftr-338	846	43	a	a	DET
ftr-338	846	44	concept	concept	NOUN
ftr-338	846	45	is	be	AUX
ftr-338	846	46	essentially	essentially	ADV
ftr-338	846	47	already	already	ADV
ftr-338	846	48	contemplated	contemplate	VERB
ftr-338	846	49	as	as	ADP
ftr-338	846	50	the	the	DET
ftr-338	846	51	final	final	ADJ
ftr-338	846	52	“	"	PUNCT
ftr-338	846	53	tie	tie	NOUN
ftr-338	846	54	-	-	PUNCT
ftr-338	846	55	breaker	breaker	NOUN
ftr-338	846	56	”	"	PUNCT
ftr-338	846	57	under	under	ADP
ftr-338	846	58	the	the	DET
ftr-338	846	59	existing	exist	VERB
ftr-338	846	60	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	846	61	treaty	treaty	NOUN
ftr-338	846	62	,	,	PUNCT
ftr-338	846	63	as	as	SCONJ
ftr-338	846	64	discussed	discuss	VERB
ftr-338	846	65	above.244	above.244	PROPN
ftr-338	846	66	2	2	NUM
ftr-338	846	67	.	.	PUNCT
ftr-338	846	68	income	income	NOUN
ftr-338	846	69	apportionment	apportionment	NOUN
ftr-338	846	70	it	it	PRON
ftr-338	846	71	has	have	AUX
ftr-338	846	72	often	often	ADV
ftr-338	846	73	by	by	ADP
ftr-338	846	74	noted	note	VERB
ftr-338	846	75	by	by	ADP
ftr-338	846	76	scholars	scholar	NOUN
ftr-338	846	77	that	that	PRON
ftr-338	846	78	the	the	DET
ftr-338	846	79	current	current	ADJ
ftr-338	846	80	international	international	ADJ
ftr-338	846	81	tax	tax	NOUN
ftr-338	846	82	system	system	NOUN
ftr-338	846	83	,	,	PUNCT
ftr-338	846	84	under	under	ADP
ftr-338	846	85	which	which	PRON
ftr-338	846	86	the	the	DET
ftr-338	846	87	allocation	allocation	NOUN
ftr-338	846	88	of	of	ADP
ftr-338	846	89	cross	cross	ADJ
ftr-338	846	90	-	-	ADJ
ftr-338	846	91	border	border	ADJ
ftr-338	846	92	taxable	taxable	ADJ
ftr-338	846	93	income	income	NOUN
ftr-338	846	94	between	between	ADP
ftr-338	846	95	nations	nation	NOUN
ftr-338	846	96	is	be	AUX
ftr-338	846	97	determined	determine	VERB
ftr-338	846	98	by	by	ADP
ftr-338	846	99	residency	residency	NOUN
ftr-338	846	100	,	,	PUNCT
ftr-338	846	101	“	"	PUNCT
ftr-338	846	102	arm	arm	VERB
ftr-338	846	103	’s	’s	PART
ftr-338	846	104	length	length	NOUN
ftr-338	846	105	transfer	transfer	NOUN
ftr-338	846	106	pricing	pricing	NOUN
ftr-338	846	107	,	,	PUNCT
ftr-338	846	108	”	"	PUNCT
ftr-338	846	109	and	and	CCONJ
ftr-338	847	1	239	239	NUM
ftr-338	847	2	.	.	PUNCT
ftr-338	847	3	rev	rev	PROPN
ftr-338	847	4	.	.	PROPN
ftr-338	847	5	proc	proc	PROPN
ftr-338	847	6	.	.	PUNCT
ftr-338	848	1	2008	2008	NUM
ftr-338	848	2	-	-	SYM
ftr-338	848	3	31	31	NUM
ftr-338	848	4	,	,	PUNCT
ftr-338	848	5	2008	2008	NUM
ftr-338	848	6	-	-	SYM
ftr-338	848	7	1	1	NUM
ftr-338	848	8	c.b	c.b	PROPN
ftr-338	848	9	.	.	PROPN
ftr-338	848	10	1133	1133	NUM
ftr-338	848	11	.	.	PUNCT
ftr-338	849	1	240	240	NUM
ftr-338	849	2	.	.	X
ftr-338	849	3	see	see	VERB
ftr-338	849	4	,	,	PUNCT
ftr-338	849	5	e.g.	e.g.	ADV
ftr-338	849	6	,	,	PUNCT
ftr-338	849	7	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	849	8	treaty	treaty	PROPN
ftr-338	849	9	,	,	PUNCT
ftr-338	849	10	supra	supra	PROPN
ftr-338	849	11	note	note	VERB
ftr-338	849	12	38	38	NUM
ftr-338	849	13	,	,	PUNCT
ftr-338	849	14	art	art	NOUN
ftr-338	849	15	.	.	PUNCT
ftr-338	850	1	26	26	NUM
ftr-338	850	2	.	.	X
ftr-338	851	1	241	241	X
ftr-338	851	2	.	.	PUNCT
ftr-338	852	1	david	david	PROPN
ftr-338	852	2	d.	d.	PROPN
ftr-338	852	3	stewart	stewart	PROPN
ftr-338	852	4	,	,	PUNCT
ftr-338	852	5	new	new	ADJ
ftr-338	852	6	director	director	NOUN
ftr-338	852	7	seeks	seek	VERB
ftr-338	852	8	to	to	PART
ftr-338	852	9	improve	improve	VERB
ftr-338	852	10	transfer	transfer	NOUN
ftr-338	852	11	pricing	pricing	NOUN
ftr-338	852	12	practice	practice	NOUN
ftr-338	852	13	,	,	PUNCT
ftr-338	852	14	131	131	NUM
ftr-338	852	15	tax	tax	NOUN
ftr-338	852	16	notes	note	NOUN
ftr-338	852	17	1136	1136	NUM
ftr-338	852	18	,	,	PUNCT
ftr-338	852	19	(	(	PUNCT
ftr-338	852	20	jun	jun	PROPN
ftr-338	852	21	.	.	PROPN
ftr-338	852	22	13	13	NUM
ftr-338	852	23	,	,	PUNCT
ftr-338	852	24	2011	2011	NUM
ftr-338	852	25	)	)	PUNCT
ftr-338	852	26	.	.	PUNCT
ftr-338	853	1	242	242	NUM
ftr-338	853	2	.	.	PUNCT
ftr-338	854	1	rev	rev	PROPN
ftr-338	854	2	.	.	PROPN
ftr-338	854	3	proc	proc	PROPN
ftr-338	854	4	.	.	PUNCT
ftr-338	855	1	2006	2006	NUM
ftr-338	855	2	-	-	SYM
ftr-338	855	3	9	9	NUM
ftr-338	855	4	,	,	PUNCT
ftr-338	855	5	supra	supra	NOUN
ftr-338	855	6	note	note	NOUN
ftr-338	855	7	238	238	NUM
ftr-338	855	8	,	,	PUNCT
ftr-338	855	9	at	at	ADP
ftr-338	855	10	§	§	PROPN
ftr-338	855	11	4.07	4.07	NUM
ftr-338	855	12	.	.	PUNCT
ftr-338	856	1	243	243	NUM
ftr-338	856	2	.	.	PUNCT
ftr-338	857	1	anne	anne	PROPN
ftr-338	857	2	o’connell	o’connell	INTJ
ftr-338	857	3	et	et	PROPN
ftr-338	857	4	al	al	PROPN
ftr-338	857	5	.	.	PROPN
ftr-338	857	6	,	,	PUNCT
ftr-338	857	7	gw	gw	PROPN
ftr-338	857	8	conference	conference	NOUN
ftr-338	857	9	highlights	highlight	VERB
ftr-338	857	10	many	many	ADJ
ftr-338	857	11	hot	hot	ADJ
ftr-338	857	12	international	international	ADJ
ftr-338	857	13	issues	issue	NOUN
ftr-338	857	14	,	,	PUNCT
ftr-338	857	15	1405	1405	NUM
ftr-338	857	16	tax	tax	NOUN
ftr-338	857	17	notes	note	NOUN
ftr-338	857	18	(	(	PUNCT
ftr-338	857	19	dec	dec	PROPN
ftr-338	857	20	.	.	PROPN
ftr-338	857	21	16	16	NUM
ftr-338	857	22	,	,	PUNCT
ftr-338	857	23	1996	1996	NUM
ftr-338	857	24	)	)	PUNCT
ftr-338	857	25	(	(	PUNCT
ftr-338	857	26	reporting	report	VERB
ftr-338	857	27	on	on	ADP
ftr-338	857	28	a	a	DET
ftr-338	857	29	conference	conference	NOUN
ftr-338	857	30	where	where	SCONJ
ftr-338	857	31	the	the	DET
ftr-338	857	32	tax	tax	NOUN
ftr-338	857	33	authorities	authority	NOUN
ftr-338	857	34	of	of	ADP
ftr-338	857	35	the	the	DET
ftr-338	857	36	united	united	PROPN
ftr-338	857	37	states	states	PROPN
ftr-338	857	38	,	,	PUNCT
ftr-338	857	39	mexico	mexico	PROPN
ftr-338	857	40	,	,	PUNCT
ftr-338	857	41	and	and	CCONJ
ftr-338	857	42	canada	canada	PROPN
ftr-338	857	43	stressed	stress	VERB
ftr-338	857	44	the	the	DET
ftr-338	857	45	importance	importance	NOUN
ftr-338	857	46	of	of	ADP
ftr-338	857	47	cooperation	cooperation	NOUN
ftr-338	857	48	between	between	ADP
ftr-338	857	49	their	their	PRON
ftr-338	857	50	nations	nation	NOUN
ftr-338	857	51	in	in	ADP
ftr-338	857	52	tax	tax	NOUN
ftr-338	857	53	enforcement	enforcement	NOUN
ftr-338	857	54	)	)	PUNCT
ftr-338	857	55	.	.	PUNCT
ftr-338	858	1	244	244	NUM
ftr-338	858	2	.	.	PUNCT
ftr-338	859	1	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	859	2	treaty	treaty	PROPN
ftr-338	859	3	,	,	PUNCT
ftr-338	859	4	supra	supra	PROPN
ftr-338	859	5	note	note	VERB
ftr-338	859	6	38	38	NUM
ftr-338	859	7	,	,	PUNCT
ftr-338	859	8	art	art	NOUN
ftr-338	859	9	.	.	PUNCT
ftr-338	860	1	4(2)(d	4(2)(d	ADJ
ftr-338	860	2	)	)	PUNCT
ftr-338	860	3	.	.	PUNCT
ftr-338	861	1	2012	2012	NUM
ftr-338	861	2	]	]	PUNCT
ftr-338	861	3	one	one	NUM
ftr-338	861	4	danger	danger	NOUN
ftr-338	861	5	for	for	ADP
ftr-338	861	6	another	another	DET
ftr-338	861	7	865	865	NUM
ftr-338	861	8	allowance	allowance	NOUN
ftr-338	861	9	of	of	ADP
ftr-338	861	10	foreign	foreign	ADJ
ftr-338	861	11	tax	tax	NOUN
ftr-338	861	12	credits	credit	NOUN
ftr-338	861	13	,	,	PUNCT
ftr-338	861	14	is	be	AUX
ftr-338	861	15	less	less	ADJ
ftr-338	861	16	than	than	ADP
ftr-338	861	17	ideal.245	ideal.245	ADP
ftr-338	861	18	many	many	ADJ
ftr-338	861	19	commentators	commentator	NOUN
ftr-338	861	20	instead	instead	ADV
ftr-338	861	21	have	have	AUX
ftr-338	861	22	argued	argue	VERB
ftr-338	861	23	that	that	SCONJ
ftr-338	861	24	nations	nation	NOUN
ftr-338	861	25	should	should	AUX
ftr-338	861	26	apportion	apportion	VERB
ftr-338	861	27	a	a	DET
ftr-338	861	28	cross	cross	ADJ
ftr-338	861	29	-	-	ADJ
ftr-338	861	30	border	border	ADJ
ftr-338	861	31	taxpayer	taxpayer	NOUN
ftr-338	861	32	’s	’s	PART
ftr-338	861	33	taxable	taxable	ADJ
ftr-338	861	34	income	income	NOUN
ftr-338	861	35	among	among	ADP
ftr-338	861	36	nations	nation	NOUN
ftr-338	861	37	based	base	VERB
ftr-338	861	38	on	on	ADP
ftr-338	861	39	some	some	DET
ftr-338	861	40	formula.246	formula.246	PROPN
ftr-338	861	41	many	many	ADJ
ftr-338	861	42	u.s	u.s	PROPN
ftr-338	861	43	.	.	PROPN
ftr-338	861	44	states	state	NOUN
ftr-338	861	45	already	already	ADV
ftr-338	861	46	do	do	VERB
ftr-338	861	47	this	this	PRON
ftr-338	861	48	by	by	ADP
ftr-338	861	49	apportioning	apportion	VERB
ftr-338	861	50	an	an	DET
ftr-338	861	51	entity	entity	NOUN
ftr-338	861	52	’s	’s	PART
ftr-338	861	53	total	total	ADJ
ftr-338	861	54	taxable	taxable	ADJ
ftr-338	861	55	income	income	NOUN
ftr-338	861	56	to	to	ADP
ftr-338	861	57	the	the	DET
ftr-338	861	58	state	state	NOUN
ftr-338	861	59	based	base	VERB
ftr-338	861	60	on	on	ADP
ftr-338	861	61	the	the	DET
ftr-338	861	62	relative	relative	ADJ
ftr-338	861	63	percentage	percentage	NOUN
ftr-338	861	64	of	of	ADP
ftr-338	861	65	the	the	DET
ftr-338	861	66	entity	entity	NOUN
ftr-338	861	67	’s	’s	PART
ftr-338	861	68	payroll	payroll	NOUN
ftr-338	861	69	,	,	PUNCT
ftr-338	861	70	sales	sale	NOUN
ftr-338	861	71	,	,	PUNCT
ftr-338	861	72	and	and	CCONJ
ftr-338	861	73	property	property	NOUN
ftr-338	861	74	located	locate	VERB
ftr-338	861	75	in	in	ADP
ftr-338	861	76	such	such	ADJ
ftr-338	861	77	state	state	NOUN
ftr-338	861	78	(	(	PUNCT
ftr-338	861	79	often	often	ADV
ftr-338	861	80	referred	refer	VERB
ftr-338	861	81	to	to	ADP
ftr-338	861	82	as	as	ADP
ftr-338	861	83	“	"	PUNCT
ftr-338	861	84	3	3	NUM
ftr-338	861	85	factor	factor	NOUN
ftr-338	861	86	”	"	PUNCT
ftr-338	861	87	apportionment).247	apportionment).247	NOUN
ftr-338	861	88	this	this	DET
ftr-338	861	89	approach	approach	NOUN
ftr-338	861	90	could	could	AUX
ftr-338	861	91	be	be	AUX
ftr-338	861	92	extended	extend	VERB
ftr-338	861	93	to	to	ADP
ftr-338	861	94	taxpayers	taxpayer	NOUN
ftr-338	861	95	with	with	ADP
ftr-338	861	96	significant	significant	ADJ
ftr-338	861	97	crossborder	crossborder	NOUN
ftr-338	861	98	income	income	NOUN
ftr-338	861	99	attributable	attributable	ADJ
ftr-338	861	100	to	to	ADP
ftr-338	861	101	the	the	DET
ftr-338	861	102	united	united	PROPN
ftr-338	861	103	states	states	PROPN
ftr-338	861	104	,	,	PUNCT
ftr-338	861	105	mexico	mexico	PROPN
ftr-338	861	106	or	or	CCONJ
ftr-338	861	107	canada	canada	PROPN
ftr-338	861	108	(	(	PUNCT
ftr-338	861	109	canada	canada	PROPN
ftr-338	861	110	being	be	AUX
ftr-338	861	111	included	include	VERB
ftr-338	861	112	here	here	ADV
ftr-338	861	113	due	due	ADP
ftr-338	861	114	to	to	ADP
ftr-338	861	115	its	its	PRON
ftr-338	861	116	proximity	proximity	NOUN
ftr-338	861	117	to	to	ADP
ftr-338	861	118	the	the	DET
ftr-338	861	119	united	united	PROPN
ftr-338	861	120	states	states	PROPN
ftr-338	861	121	and	and	CCONJ
ftr-338	861	122	the	the	DET
ftr-338	861	123	significant	significant	ADJ
ftr-338	861	124	amount	amount	NOUN
ftr-338	861	125	of	of	ADP
ftr-338	861	126	cross	cross	ADJ
ftr-338	861	127	-	-	ADJ
ftr-338	861	128	border	border	ADJ
ftr-338	861	129	trade	trade	NOUN
ftr-338	861	130	between	between	ADP
ftr-338	861	131	the	the	DET
ftr-338	861	132	two	two	NUM
ftr-338	861	133	nations	nation	NOUN
ftr-338	861	134	)	)	PUNCT
ftr-338	861	135	.	.	PUNCT
ftr-338	862	1	at	at	ADP
ftr-338	862	2	a	a	DET
ftr-338	862	3	taxpayer	taxpayer	NOUN
ftr-338	862	4	’s	’s	PART
ftr-338	862	5	election	election	NOUN
ftr-338	862	6	,	,	PUNCT
ftr-338	862	7	taxpayers	taxpayer	NOUN
ftr-338	862	8	could	could	AUX
ftr-338	862	9	elect	elect	VERB
ftr-338	862	10	to	to	PART
ftr-338	862	11	have	have	VERB
ftr-338	862	12	their	their	PRON
ftr-338	862	13	income	income	NOUN
ftr-338	862	14	apportioned	apportion	VERB
ftr-338	862	15	between	between	ADP
ftr-338	862	16	the	the	DET
ftr-338	862	17	two	two	NUM
ftr-338	862	18	or	or	CCONJ
ftr-338	862	19	three	three	NUM
ftr-338	862	20	countries	country	NOUN
ftr-338	862	21	,	,	PUNCT
ftr-338	862	22	based	base	VERB
ftr-338	862	23	perhaps	perhaps	ADV
ftr-338	862	24	on	on	ADP
ftr-338	862	25	the	the	DET
ftr-338	862	26	“	"	PUNCT
ftr-338	862	27	3	3	NUM
ftr-338	862	28	factors	factor	NOUN
ftr-338	862	29	”	"	PUNCT
ftr-338	862	30	or	or	CCONJ
ftr-338	862	31	other	other	ADJ
ftr-338	862	32	factors	factor	NOUN
ftr-338	862	33	that	that	PRON
ftr-338	862	34	states	state	NOUN
ftr-338	862	35	currently	currently	ADV
ftr-338	862	36	use	use	VERB
ftr-338	862	37	to	to	PART
ftr-338	862	38	apportion	apportion	VERB
ftr-338	862	39	income	income	NOUN
ftr-338	862	40	of	of	ADP
ftr-338	862	41	corporations	corporation	NOUN
ftr-338	862	42	in	in	ADP
ftr-338	862	43	the	the	DET
ftr-338	862	44	united	united	PROPN
ftr-338	862	45	states	states	PROPN
ftr-338	862	46	.	.	PUNCT
ftr-338	863	1	evidently	evidently	ADV
ftr-338	863	2	,	,	PUNCT
ftr-338	863	3	no	no	DET
ftr-338	863	4	other	other	ADJ
ftr-338	863	5	foreign	foreign	ADJ
ftr-338	863	6	countries	country	NOUN
ftr-338	863	7	do	do	VERB
ftr-338	863	8	this	this	PRON
ftr-338	863	9	,	,	PUNCT
ftr-338	863	10	not	not	PART
ftr-338	863	11	even	even	ADV
ftr-338	863	12	within	within	ADP
ftr-338	863	13	the	the	DET
ftr-338	863	14	european	european	PROPN
ftr-338	863	15	union	union	PROPN
ftr-338	863	16	,	,	PUNCT
ftr-338	863	17	which	which	PRON
ftr-338	863	18	still	still	ADV
ftr-338	863	19	bases	base	VERB
ftr-338	863	20	taxation	taxation	NOUN
ftr-338	863	21	on	on	ADP
ftr-338	863	22	residence	residence	NOUN
ftr-338	863	23	,	,	PUNCT
ftr-338	863	24	notwithstanding	notwithstanding	ADP
ftr-338	863	25	the	the	DET
ftr-338	863	26	ability	ability	NOUN
ftr-338	863	27	of	of	ADP
ftr-338	863	28	people	people	NOUN
ftr-338	863	29	to	to	PART
ftr-338	863	30	move	move	VERB
ftr-338	863	31	across	across	ADP
ftr-338	863	32	national	national	PROPN
ftr-338	863	33	borders.248	borders.248	NOUN
ftr-338	863	34	further	far	ADV
ftr-338	863	35	,	,	PUNCT
ftr-338	863	36	this	this	DET
ftr-338	863	37	concept	concept	NOUN
ftr-338	863	38	is	be	AUX
ftr-338	863	39	typically	typically	ADV
ftr-338	863	40	applied	apply	VERB
ftr-338	863	41	,	,	PUNCT
ftr-338	863	42	even	even	ADV
ftr-338	863	43	at	at	ADP
ftr-338	863	44	the	the	DET
ftr-338	863	45	u.s	u.s	PROPN
ftr-338	863	46	.	.	PROPN
ftr-338	863	47	state	state	NOUN
ftr-338	863	48	level	level	NOUN
ftr-338	863	49	,	,	PUNCT
ftr-338	863	50	to	to	ADP
ftr-338	863	51	corporations	corporation	NOUN
ftr-338	863	52	,	,	PUNCT
ftr-338	863	53	rather	rather	ADV
ftr-338	863	54	than	than	ADP
ftr-338	863	55	individuals.249	individuals.249	PROPN
ftr-338	863	56	however	however	ADV
ftr-338	863	57	,	,	PUNCT
ftr-338	863	58	apportionment	apportionment	NOUN
ftr-338	863	59	is	be	AUX
ftr-338	863	60	an	an	DET
ftr-338	863	61	idea	idea	NOUN
ftr-338	863	62	whose	whose	DET
ftr-338	863	63	time	time	NOUN
ftr-338	863	64	may	may	AUX
ftr-338	863	65	be	be	AUX
ftr-338	863	66	coming	come	VERB
ftr-338	863	67	,	,	PUNCT
ftr-338	863	68	and	and	CCONJ
ftr-338	863	69	perhaps	perhaps	ADV
ftr-338	863	70	within	within	ADP
ftr-338	863	71	nafta	nafta	PROPN
ftr-338	863	72	,	,	PUNCT
ftr-338	863	73	the	the	DET
ftr-338	863	74	united	united	PROPN
ftr-338	863	75	states	states	PROPN
ftr-338	863	76	and	and	CCONJ
ftr-338	863	77	mexico	mexico	PROPN
ftr-338	863	78	could	could	AUX
ftr-338	863	79	be	be	AUX
ftr-338	863	80	on	on	ADP
ftr-338	863	81	the	the	DET
ftr-338	863	82	vanguard	vanguard	NOUN
ftr-338	863	83	of	of	ADP
ftr-338	863	84	this	this	DET
ftr-338	863	85	movement	movement	NOUN
ftr-338	863	86	.	.	PUNCT
ftr-338	864	1	3	3	X
ftr-338	864	2	.	.	X
ftr-338	864	3	conclusion	conclusion	NOUN
ftr-338	864	4	–	–	PUNCT
ftr-338	864	5	nafta	nafta	PROPN
ftr-338	864	6	consideration	consideration	NOUN
ftr-338	864	7	should	should	AUX
ftr-338	864	8	be	be	AUX
ftr-338	864	9	given	give	VERB
ftr-338	864	10	,	,	PUNCT
ftr-338	864	11	at	at	ADP
ftr-338	864	12	the	the	DET
ftr-338	864	13	very	very	ADV
ftr-338	864	14	least	least	ADJ
ftr-338	864	15	,	,	PUNCT
ftr-338	864	16	to	to	ADP
ftr-338	864	17	a	a	DET
ftr-338	864	18	joint	joint	ADJ
ftr-338	864	19	ruling	rule	VERB
ftr-338	864	20	process	process	NOUN
ftr-338	864	21	,	,	PUNCT
ftr-338	864	22	whereby	whereby	SCONJ
ftr-338	864	23	taxpayers	taxpayer	NOUN
ftr-338	864	24	can	can	AUX
ftr-338	864	25	obtain	obtain	VERB
ftr-338	864	26	certainty	certainty	NOUN
ftr-338	864	27	from	from	ADP
ftr-338	864	28	the	the	DET
ftr-338	864	29	tax	tax	NOUN
ftr-338	864	30	authorities	authority	NOUN
ftr-338	864	31	,	,	PUNCT
ftr-338	864	32	for	for	ADP
ftr-338	864	33	a	a	DET
ftr-338	864	34	number	number	NOUN
ftr-338	864	35	of	of	ADP
ftr-338	864	36	years	year	NOUN
ftr-338	864	37	,	,	PUNCT
ftr-338	864	38	as	as	SCONJ
ftr-338	864	39	to	to	PART
ftr-338	864	40	which	which	DET
ftr-338	864	41	country	country	NOUN
ftr-338	864	42	will	will	AUX
ftr-338	864	43	treat	treat	VERB
ftr-338	864	44	them	they	PRON
ftr-338	864	45	as	as	ADP
ftr-338	864	46	a	a	DET
ftr-338	864	47	resident	resident	NOUN
ftr-338	864	48	for	for	ADP
ftr-338	864	49	tax	tax	NOUN
ftr-338	864	50	purposes	purpose	NOUN
ftr-338	864	51	.	.	PUNCT
ftr-338	865	1	this	this	DET
ftr-338	865	2	joint	joint	ADJ
ftr-338	865	3	ruling	rule	VERB
ftr-338	865	4	process	process	NOUN
ftr-338	865	5	will	will	AUX
ftr-338	865	6	enhance	enhance	VERB
ftr-338	865	7	cooperation	cooperation	NOUN
ftr-338	865	8	among	among	ADP
ftr-338	865	9	tax	tax	NOUN
ftr-338	865	10	authorities	authority	NOUN
ftr-338	865	11	and	and	CCONJ
ftr-338	865	12	pave	pave	VERB
ftr-338	865	13	the	the	DET
ftr-338	865	14	way	way	NOUN
ftr-338	865	15	for	for	ADP
ftr-338	865	16	increased	increase	VERB
ftr-338	865	17	cross	cross	ADJ
ftr-338	865	18	-	-	ADJ
ftr-338	865	19	border	border	ADJ
ftr-338	865	20	commerce	commerce	NOUN
ftr-338	865	21	in	in	ADP
ftr-338	865	22	the	the	DET
ftr-338	865	23	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	865	24	context	context	NOUN
ftr-338	865	25	.	.	PUNCT
ftr-338	866	1	245	245	NUM
ftr-338	866	2	.	.	PUNCT
ftr-338	867	1	see	see	VERB
ftr-338	867	2	,	,	PUNCT
ftr-338	867	3	e.g.	e.g.	ADV
ftr-338	867	4	,	,	PUNCT
ftr-338	867	5	rueven	rueven	ADJ
ftr-338	867	6	avi	avi	PROPN
ftr-338	867	7	-	-	PUNCT
ftr-338	867	8	yonah	yonah	ADJ
ftr-338	867	9	,	,	PUNCT
ftr-338	867	10	kimberly	kimberly	NOUN
ftr-338	867	11	clausing	clausing	NOUN
ftr-338	867	12	,	,	PUNCT
ftr-338	867	13	&	&	CCONJ
ftr-338	867	14	michael	michael	PROPN
ftr-338	867	15	durst	durst	PROPN
ftr-338	867	16	,	,	PUNCT
ftr-338	867	17	allocating	allocate	VERB
ftr-338	867	18	business	business	NOUN
ftr-338	867	19	profits	profit	NOUN
ftr-338	867	20	for	for	ADP
ftr-338	867	21	tax	tax	NOUN
ftr-338	867	22	purposes	purpose	NOUN
ftr-338	867	23	:	:	PUNCT
ftr-338	867	24	a	a	DET
ftr-338	867	25	proposal	proposal	NOUN
ftr-338	867	26	to	to	PART
ftr-338	867	27	adopt	adopt	VERB
ftr-338	867	28	a	a	DET
ftr-338	867	29	formulary	formulary	ADJ
ftr-338	867	30	profit	profit	NOUN
ftr-338	867	31	split	split	NOUN
ftr-338	867	32	,	,	PUNCT
ftr-338	867	33	9	9	NUM
ftr-338	867	34	fla	fla	NOUN
ftr-338	867	35	.	.	PUNCT
ftr-338	868	1	tax	tax	PROPN
ftr-338	868	2	rev	rev	PROPN
ftr-338	868	3	.	.	PROPN
ftr-338	869	1	497	497	NUM
ftr-338	869	2	(	(	PUNCT
ftr-338	869	3	2009	2009	NUM
ftr-338	869	4	)	)	PUNCT
ftr-338	869	5	.	.	PUNCT
ftr-338	870	1	246	246	NUM
ftr-338	870	2	.	.	PUNCT
ftr-338	871	1	see	see	VERB
ftr-338	871	2	,	,	PUNCT
ftr-338	871	3	e.g.	e.g.	ADV
ftr-338	871	4	,	,	PUNCT
ftr-338	871	5	susan	susan	PROPN
ftr-338	871	6	c.	c.	PROPN
ftr-338	871	7	morse	morse	PROPN
ftr-338	871	8	,	,	PUNCT
ftr-338	871	9	revisiting	revisit	VERB
ftr-338	871	10	global	global	ADJ
ftr-338	871	11	formulary	formulary	ADJ
ftr-338	871	12	apportionment	apportionment	NOUN
ftr-338	871	13	,	,	PUNCT
ftr-338	871	14	29	29	NUM
ftr-338	871	15	va	va	NOUN
ftr-338	871	16	.	.	PUNCT
ftr-338	872	1	tax	tax	PROPN
ftr-338	872	2	rev	rev	PROPN
ftr-338	872	3	.	.	PROPN
ftr-338	872	4	593	593	NUM
ftr-338	872	5	(	(	PUNCT
ftr-338	872	6	2010	2010	NUM
ftr-338	872	7	)	)	PUNCT
ftr-338	872	8	.	.	PUNCT
ftr-338	873	1	247	247	NUM
ftr-338	873	2	.	.	PUNCT
ftr-338	874	1	see	see	VERB
ftr-338	874	2	,	,	PUNCT
ftr-338	874	3	e.g.	e.g.	ADV
ftr-338	874	4	,	,	PUNCT
ftr-338	874	5	california	california	PROPN
ftr-338	874	6	revenue	revenue	PROPN
ftr-338	874	7	and	and	CCONJ
ftr-338	874	8	taxation	taxation	NOUN
ftr-338	874	9	code	code	NOUN
ftr-338	874	10	,	,	PUNCT
ftr-338	874	11	§	§	PROPN
ftr-338	874	12	25128(c	25128(c	NUM
ftr-338	874	13	)	)	PUNCT
ftr-338	874	14	.	.	PUNCT
ftr-338	875	1	see	see	VERB
ftr-338	875	2	generally	generally	ADV
ftr-338	875	3	hellerstein	hellerstein	PROPN
ftr-338	875	4	&	&	CCONJ
ftr-338	875	5	hellerstein	hellerstein	PROPN
ftr-338	875	6	,	,	PUNCT
ftr-338	875	7	state	state	NOUN
ftr-338	875	8	taxation	taxation	NOUN
ftr-338	875	9	,	,	PUNCT
ftr-338	875	10	¶	¶	PROPN
ftr-338	875	11	8.14	8.14	NUM
ftr-338	875	12	(	(	PUNCT
ftr-338	875	13	2011	2011	NUM
ftr-338	875	14	)	)	PUNCT
ftr-338	875	15	.	.	PUNCT
ftr-338	876	1	248	248	NUM
ftr-338	876	2	.	.	PUNCT
ftr-338	877	1	ault	ault	PROPN
ftr-338	877	2	&	&	CCONJ
ftr-338	877	3	arnold	arnold	PROPN
ftr-338	877	4	,	,	PUNCT
ftr-338	877	5	comparative	comparative	ADJ
ftr-338	877	6	income	income	NOUN
ftr-338	877	7	taxation	taxation	NOUN
ftr-338	877	8	,	,	PUNCT
ftr-338	877	9	supra	supra	PROPN
ftr-338	877	10	note	note	VERB
ftr-338	877	11	233	233	NUM
ftr-338	877	12	,	,	PUNCT
ftr-338	877	13	at	at	ADP
ftr-338	877	14	431	431	NUM
ftr-338	877	15	.	.	PUNCT
ftr-338	878	1	249	249	NUM
ftr-338	878	2	.	.	PUNCT
ftr-338	879	1	california	california	PROPN
ftr-338	879	2	revenue	revenue	PROPN
ftr-338	879	3	and	and	CCONJ
ftr-338	879	4	taxation	taxation	NOUN
ftr-338	879	5	code	code	NOUN
ftr-338	879	6	,	,	PUNCT
ftr-338	879	7	§	§	PROPN
ftr-338	879	8	17014	17014	NUM
ftr-338	879	9	.	.	PUNCT
ftr-338	880	1	866	866	NUM
ftr-338	880	2	florida	florida	PROPN
ftr-338	880	3	tax	tax	PROPN
ftr-338	880	4	review	review	NOUN
ftr-338	880	5	[	[	X
ftr-338	880	6	vol.12:10	vol.12:10	ADP
ftr-338	880	7	v.	v.	CCONJ
ftr-338	880	8	conclusion	conclusion	NOUN
ftr-338	880	9	citizens	citizen	NOUN
ftr-338	880	10	of	of	ADP
ftr-338	880	11	mexico	mexico	PROPN
ftr-338	880	12	face	face	VERB
ftr-338	880	13	substantial	substantial	ADJ
ftr-338	880	14	uncertainty	uncertainty	NOUN
ftr-338	880	15	when	when	SCONJ
ftr-338	880	16	they	they	PRON
ftr-338	880	17	are	be	AUX
ftr-338	880	18	present	present	ADJ
ftr-338	880	19	in	in	ADP
ftr-338	880	20	the	the	DET
ftr-338	880	21	united	united	PROPN
ftr-338	880	22	states	states	PROPN
ftr-338	880	23	merely	merely	ADV
ftr-338	880	24	to	to	PART
ftr-338	880	25	avoid	avoid	VERB
ftr-338	880	26	increasing	increase	VERB
ftr-338	880	27	violence	violence	NOUN
ftr-338	880	28	and	and	CCONJ
ftr-338	880	29	danger	danger	NOUN
ftr-338	880	30	in	in	ADP
ftr-338	880	31	their	their	PRON
ftr-338	880	32	home	home	NOUN
ftr-338	880	33	country	country	NOUN
ftr-338	880	34	.	.	PUNCT
ftr-338	881	1	they	they	PRON
ftr-338	881	2	run	run	VERB
ftr-338	881	3	the	the	DET
ftr-338	881	4	risk	risk	NOUN
ftr-338	881	5	of	of	ADP
ftr-338	881	6	creating	create	VERB
ftr-338	881	7	u.s	u.s	PROPN
ftr-338	881	8	.	.	PROPN
ftr-338	881	9	tax	tax	NOUN
ftr-338	881	10	residency	residency	NOUN
ftr-338	881	11	,	,	PUNCT
ftr-338	881	12	and	and	CCONJ
ftr-338	881	13	the	the	DET
ftr-338	881	14	accompanying	accompanying	ADJ
ftr-338	881	15	u.s	u.s	PROPN
ftr-338	881	16	.	.	PROPN
ftr-338	881	17	taxation	taxation	NOUN
ftr-338	881	18	of	of	ADP
ftr-338	881	19	worldwide	worldwide	ADJ
ftr-338	881	20	income	income	NOUN
ftr-338	881	21	(	(	PUNCT
ftr-338	881	22	plus	plus	CCONJ
ftr-338	881	23	various	various	ADJ
ftr-338	881	24	and	and	CCONJ
ftr-338	881	25	onerous	onerous	ADJ
ftr-338	881	26	tax	tax	NOUN
ftr-338	881	27	return	return	NOUN
ftr-338	881	28	filing	filing	NOUN
ftr-338	881	29	requirements	requirement	NOUN
ftr-338	881	30	)	)	PUNCT
ftr-338	881	31	,	,	PUNCT
ftr-338	881	32	unless	unless	SCONJ
ftr-338	881	33	they	they	PRON
ftr-338	881	34	can	can	AUX
ftr-338	881	35	fit	fit	VERB
ftr-338	881	36	under	under	ADP
ftr-338	881	37	an	an	DET
ftr-338	881	38	exception	exception	NOUN
ftr-338	881	39	to	to	ADP
ftr-338	881	40	the	the	DET
ftr-338	881	41	“	"	PUNCT
ftr-338	881	42	substantial	substantial	ADJ
ftr-338	881	43	presence	presence	NOUN
ftr-338	881	44	”	"	PUNCT
ftr-338	881	45	test	test	NOUN
ftr-338	881	46	or	or	CCONJ
ftr-338	881	47	utilize	utilize	VERB
ftr-338	881	48	the	the	DET
ftr-338	881	49	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	881	50	tax	tax	NOUN
ftr-338	881	51	treaty	treaty	NOUN
ftr-338	881	52	to	to	PART
ftr-338	881	53	show	show	VERB
ftr-338	881	54	that	that	SCONJ
ftr-338	881	55	their	their	PRON
ftr-338	881	56	true	true	ADJ
ftr-338	881	57	residency	residency	NOUN
ftr-338	881	58	is	be	AUX
ftr-338	881	59	in	in	ADP
ftr-338	881	60	mexico.250	mexico.250	PROPN
ftr-338	881	61	however	however	ADV
ftr-338	881	62	,	,	PUNCT
ftr-338	881	63	as	as	SCONJ
ftr-338	881	64	demonstrated	demonstrate	VERB
ftr-338	881	65	,	,	PUNCT
ftr-338	881	66	it	it	PRON
ftr-338	881	67	is	be	AUX
ftr-338	881	68	unclear	unclear	ADJ
ftr-338	881	69	whether	whether	SCONJ
ftr-338	881	70	the	the	DET
ftr-338	881	71	situation	situation	NOUN
ftr-338	881	72	in	in	ADP
ftr-338	881	73	an	an	DET
ftr-338	881	74	individual	individual	NOUN
ftr-338	881	75	’s	’s	PART
ftr-338	881	76	home	home	NOUN
ftr-338	881	77	country	country	NOUN
ftr-338	881	78	can	can	AUX
ftr-338	881	79	be	be	AUX
ftr-338	881	80	taken	take	VERB
ftr-338	881	81	into	into	ADP
ftr-338	881	82	consideration	consideration	NOUN
ftr-338	881	83	when	when	SCONJ
ftr-338	881	84	applying	apply	VERB
ftr-338	881	85	either	either	CCONJ
ftr-338	881	86	the	the	DET
ftr-338	881	87	exceptions	exception	NOUN
ftr-338	881	88	to	to	ADP
ftr-338	881	89	the	the	DET
ftr-338	881	90	“	"	PUNCT
ftr-338	881	91	substantial	substantial	ADJ
ftr-338	881	92	presence	presence	NOUN
ftr-338	881	93	”	"	PUNCT
ftr-338	881	94	test	test	NOUN
ftr-338	881	95	,	,	PUNCT
ftr-338	881	96	or	or	CCONJ
ftr-338	881	97	when	when	SCONJ
ftr-338	881	98	applying	apply	VERB
ftr-338	881	99	the	the	DET
ftr-338	881	100	“	"	PUNCT
ftr-338	881	101	tie	tie	NOUN
ftr-338	881	102	-	-	PUNCT
ftr-338	881	103	breaker	breaker	NOUN
ftr-338	881	104	”	"	PUNCT
ftr-338	881	105	provisions	provision	NOUN
ftr-338	881	106	of	of	ADP
ftr-338	881	107	the	the	DET
ftr-338	881	108	u.s.-mexico	u.s.-mexico	NOUN
ftr-338	881	109	treaty	treaty	PROPN
ftr-338	881	110	.	.	PUNCT
ftr-338	882	1	this	this	DET
ftr-338	882	2	uncertainty	uncertainty	NOUN
ftr-338	882	3	,	,	PUNCT
ftr-338	882	4	coupled	couple	VERB
ftr-338	882	5	with	with	ADP
ftr-338	882	6	the	the	DET
ftr-338	882	7	general	general	ADJ
ftr-338	882	8	inability	inability	NOUN
ftr-338	882	9	to	to	PART
ftr-338	882	10	obtain	obtain	VERB
ftr-338	882	11	a	a	DET
ftr-338	882	12	tax	tax	NOUN
ftr-338	882	13	ruling	ruling	NOUN
ftr-338	882	14	from	from	ADP
ftr-338	882	15	u.s	u.s	PROPN
ftr-338	882	16	.	.	PROPN
ftr-338	882	17	tax	tax	NOUN
ftr-338	882	18	authorities	authority	NOUN
ftr-338	882	19	on	on	ADP
ftr-338	882	20	this	this	DET
ftr-338	882	21	issue	issue	NOUN
ftr-338	882	22	,	,	PUNCT
ftr-338	882	23	creates	create	VERB
ftr-338	882	24	problems	problem	NOUN
ftr-338	882	25	for	for	ADP
ftr-338	882	26	mexicans	mexican	NOUN
ftr-338	882	27	who	who	PRON
ftr-338	882	28	are	be	AUX
ftr-338	882	29	present	present	ADJ
ftr-338	882	30	in	in	ADP
ftr-338	882	31	the	the	DET
ftr-338	882	32	united	united	PROPN
ftr-338	882	33	states	states	PROPN
ftr-338	882	34	merely	merely	ADV
ftr-338	882	35	to	to	PART
ftr-338	882	36	avoid	avoid	VERB
ftr-338	882	37	violence	violence	NOUN
ftr-338	882	38	at	at	ADP
ftr-338	882	39	home	home	NOUN
ftr-338	882	40	.	.	PUNCT
ftr-338	883	1	hence	hence	ADV
ftr-338	883	2	,	,	PUNCT
ftr-338	883	3	congress	congress	PROPN
ftr-338	883	4	should	should	AUX
ftr-338	883	5	consider	consider	VERB
ftr-338	883	6	clarifications	clarification	NOUN
ftr-338	883	7	to	to	ADP
ftr-338	883	8	the	the	DET
ftr-338	883	9	substantial	substantial	ADJ
ftr-338	883	10	presence	presence	NOUN
ftr-338	883	11	test	test	NOUN
ftr-338	883	12	to	to	PART
ftr-338	883	13	allow	allow	VERB
ftr-338	883	14	the	the	DET
ftr-338	883	15	irs	irs	PROPN
ftr-338	883	16	and	and	CCONJ
ftr-338	883	17	the	the	DET
ftr-338	883	18	courts	court	NOUN
ftr-338	883	19	to	to	PART
ftr-338	883	20	consider	consider	VERB
ftr-338	883	21	dangers	danger	NOUN
ftr-338	883	22	in	in	ADP
ftr-338	883	23	a	a	DET
ftr-338	883	24	person	person	NOUN
ftr-338	883	25	’s	’s	PART
ftr-338	883	26	home	home	NOUN
ftr-338	883	27	country	country	NOUN
ftr-338	883	28	when	when	SCONJ
ftr-338	883	29	determining	determine	VERB
ftr-338	883	30	whether	whether	SCONJ
ftr-338	883	31	the	the	DET
ftr-338	883	32	person	person	NOUN
ftr-338	883	33	is	be	AUX
ftr-338	883	34	a	a	DET
ftr-338	883	35	u.s	u.s	PROPN
ftr-338	883	36	.	.	PROPN
ftr-338	883	37	tax	tax	NOUN
ftr-338	883	38	resident	resident	NOUN
ftr-338	883	39	.	.	PUNCT
ftr-338	884	1	this	this	PRON
ftr-338	884	2	can	can	AUX
ftr-338	884	3	be	be	AUX
ftr-338	884	4	done	do	VERB
ftr-338	884	5	through	through	ADP
ftr-338	884	6	clarifications	clarification	NOUN
ftr-338	884	7	or	or	CCONJ
ftr-338	884	8	further	further	ADJ
ftr-338	884	9	exceptions	exception	NOUN
ftr-338	884	10	to	to	ADP
ftr-338	884	11	the	the	DET
ftr-338	884	12	substantial	substantial	ADJ
ftr-338	884	13	presence	presence	NOUN
ftr-338	884	14	test	test	NOUN
ftr-338	884	15	,	,	PUNCT
ftr-338	884	16	or	or	CCONJ
ftr-338	884	17	by	by	ADP
ftr-338	884	18	repealing	repeal	VERB
ftr-338	884	19	it	it	PRON
ftr-338	884	20	altogether	altogether	ADV
ftr-338	884	21	,	,	PUNCT
ftr-338	884	22	and	and	CCONJ
ftr-338	884	23	thus	thus	ADV
ftr-338	884	24	returning	return	VERB
ftr-338	884	25	the	the	DET
ftr-338	884	26	analysis	analysis	NOUN
ftr-338	884	27	to	to	ADP
ftr-338	884	28	the	the	DET
ftr-338	884	29	“	"	PUNCT
ftr-338	884	30	facts	fact	NOUN
ftr-338	884	31	and	and	CCONJ
ftr-338	884	32	circumstances	circumstance	NOUN
ftr-338	884	33	”	"	PUNCT
ftr-338	884	34	test	test	NOUN
ftr-338	884	35	that	that	PRON
ftr-338	884	36	was	be	AUX
ftr-338	884	37	the	the	DET
ftr-338	884	38	law	law	NOUN
ftr-338	884	39	before	before	ADP
ftr-338	884	40	1984	1984	NUM
ftr-338	884	41	.	.	PUNCT
ftr-338	885	1	the	the	DET
ftr-338	885	2	simplest	simple	ADJ
ftr-338	885	3	,	,	PUNCT
ftr-338	885	4	best	good	ADJ
ftr-338	885	5	approach	approach	NOUN
ftr-338	885	6	would	would	AUX
ftr-338	885	7	be	be	AUX
ftr-338	885	8	to	to	PART
ftr-338	885	9	provide	provide	VERB
ftr-338	885	10	by	by	ADP
ftr-338	885	11	statute	statute	NOUN
ftr-338	885	12	that	that	SCONJ
ftr-338	885	13	the	the	DET
ftr-338	885	14	tax	tax	NOUN
ftr-338	885	15	authorities	authority	NOUN
ftr-338	885	16	may	may	AUX
ftr-338	885	17	consider	consider	VERB
ftr-338	885	18	other	other	ADJ
ftr-338	885	19	facts	fact	NOUN
ftr-338	885	20	and	and	CCONJ
ftr-338	885	21	circumstances	circumstance	NOUN
ftr-338	885	22	when	when	SCONJ
ftr-338	885	23	determining	determine	VERB
ftr-338	885	24	whether	whether	SCONJ
ftr-338	885	25	an	an	DET
ftr-338	885	26	individual	individual	NOUN
ftr-338	885	27	has	have	AUX
ftr-338	885	28	indeed	indeed	ADV
ftr-338	885	29	satisfied	satisfy	VERB
ftr-338	885	30	the	the	DET
ftr-338	885	31	substantial	substantial	ADJ
ftr-338	885	32	presence	presence	NOUN
ftr-338	885	33	test	test	NOUN
ftr-338	885	34	.	.	PUNCT
ftr-338	886	1	conversely	conversely	ADV
ftr-338	886	2	,	,	PUNCT
ftr-338	886	3	if	if	SCONJ
ftr-338	886	4	the	the	DET
ftr-338	886	5	authorities	authority	NOUN
ftr-338	886	6	desire	desire	VERB
ftr-338	886	7	to	to	PART
ftr-338	886	8	go	go	VERB
ftr-338	886	9	further	far	ADV
ftr-338	886	10	,	,	PUNCT
ftr-338	886	11	the	the	DET
ftr-338	886	12	irs	irs	PROPN
ftr-338	886	13	and	and	CCONJ
ftr-338	886	14	the	the	DET
ftr-338	886	15	mexican	mexican	PROPN
ftr-338	886	16	(	(	PUNCT
ftr-338	886	17	and	and	CCONJ
ftr-338	886	18	perhaps	perhaps	ADV
ftr-338	886	19	canadian	canadian	ADJ
ftr-338	886	20	)	)	PUNCT
ftr-338	886	21	tax	tax	NOUN
ftr-338	886	22	authorities	authority	NOUN
ftr-338	886	23	could	could	AUX
ftr-338	886	24	consider	consider	VERB
ftr-338	886	25	implementation	implementation	NOUN
ftr-338	886	26	of	of	ADP
ftr-338	886	27	a	a	DET
ftr-338	886	28	joint	joint	ADJ
ftr-338	886	29	ruling	rule	VERB
ftr-338	886	30	program	program	NOUN
ftr-338	886	31	,	,	PUNCT
ftr-338	886	32	to	to	PART
ftr-338	886	33	allow	allow	VERB
ftr-338	886	34	individuals	individual	NOUN
ftr-338	886	35	who	who	PRON
ftr-338	886	36	often	often	ADV
ftr-338	886	37	cross	cross	VERB
ftr-338	886	38	the	the	DET
ftr-338	886	39	u.s	u.s	PROPN
ftr-338	886	40	.	.	PROPN
ftr-338	886	41	border	border	NOUN
ftr-338	886	42	to	to	PART
ftr-338	886	43	have	have	VERB
ftr-338	886	44	their	their	PRON
ftr-338	886	45	tax	tax	NOUN
ftr-338	886	46	residency	residency	NOUN
ftr-338	886	47	determined	determine	VERB
ftr-338	886	48	by	by	ADP
ftr-338	886	49	a	a	DET
ftr-338	886	50	joint	joint	ADJ
ftr-338	886	51	ruling	ruling	NOUN
ftr-338	886	52	of	of	ADP
ftr-338	886	53	the	the	DET
ftr-338	886	54	tax	tax	NOUN
ftr-338	886	55	authorities	authority	NOUN
ftr-338	886	56	,	,	PUNCT
ftr-338	886	57	as	as	SCONJ
ftr-338	886	58	described	describe	VERB
ftr-338	886	59	above	above	ADV
ftr-338	886	60	.	.	PUNCT
ftr-338	887	1	250	250	NUM
ftr-338	887	2	.	.	PUNCT
ftr-338	888	1	even	even	ADV
ftr-338	888	2	in	in	ADP
ftr-338	888	3	this	this	DET
ftr-338	888	4	case	case	NOUN
ftr-338	888	5	,	,	PUNCT
ftr-338	888	6	they	they	PRON
ftr-338	888	7	will	will	AUX
ftr-338	888	8	retain	retain	VERB
ftr-338	888	9	certain	certain	ADJ
ftr-338	888	10	u.s	u.s	PROPN
ftr-338	888	11	.	.	PROPN
ftr-338	888	12	filing	filing	NOUN
ftr-338	888	13	requirements	requirement	NOUN
ftr-338	888	14	,	,	PUNCT
ftr-338	888	15	as	as	SCONJ
ftr-338	888	16	they	they	PRON
ftr-338	888	17	will	will	AUX
ftr-338	888	18	be	be	AUX
ftr-338	888	19	considered	consider	VERB
ftr-338	888	20	u.s	u.s	PROPN
ftr-338	888	21	.	.	PROPN
ftr-338	888	22	residents	resident	NOUN
ftr-338	888	23	for	for	ADP
ftr-338	888	24	u.s	u.s	PROPN
ftr-338	888	25	.	.	PROPN
ftr-338	888	26	tax	tax	NOUN
ftr-338	888	27	purposes	purpose	NOUN
ftr-338	888	28	other	other	ADJ
ftr-338	888	29	than	than	ADP
ftr-338	888	30	determination	determination	NOUN
ftr-338	888	31	of	of	ADP
ftr-338	888	32	their	their	PRON
ftr-338	888	33	u.s	u.s	PROPN
ftr-338	888	34	.	.	PROPN
ftr-338	888	35	tax	tax	NOUN
ftr-338	888	36	liability	liability	NOUN
ftr-338	888	37	.	.	PUNCT
ftr-338	889	1	see	see	VERB
ftr-338	889	2	reg	reg	NOUN
ftr-338	889	3	.	.	PUNCT
ftr-338	890	1	§	§	PROPN
ftr-338	890	2	301.7701(b)-7	301.7701(b)-7	NOUN
ftr-338	890	3	.	.	PUNCT
ftr-338	891	1	i.	i.	PROPN
ftr-338	891	2	introduction	introduction	PROPN
ftr-338	891	3	a.	a.	NOUN
ftr-338	891	4	consequences	consequence	NOUN
ftr-338	891	5	of	of	ADP
ftr-338	891	6	the	the	DET
ftr-338	891	7	u.s	u.s	PROPN
ftr-338	891	8	.	.	PROPN
ftr-338	891	9	residency	residency	NOUN
ftr-338	891	10	determination	determination	NOUN
ftr-338	891	11	1	1	NUM
ftr-338	891	12	.	.	PUNCT
ftr-338	891	13	consequences	consequence	NOUN
ftr-338	891	14	of	of	ADP
ftr-338	891	15	u.s	u.s	PROPN
ftr-338	891	16	.	.	PROPN
ftr-338	891	17	residency	residency	NOUN
ftr-338	891	18	2	2	NUM
ftr-338	891	19	.	.	PUNCT
ftr-338	891	20	consequences	consequence	NOUN
ftr-338	891	21	of	of	ADP
ftr-338	891	22	u.s	u.s	PROPN
ftr-338	891	23	.	.	PROPN
ftr-338	891	24	nonresidency	nonresidency	PROPN
ftr-338	891	25	3	3	X
ftr-338	891	26	.	.	PUNCT
ftr-338	892	1	the	the	DET
ftr-338	892	2	difference	difference	NOUN
ftr-338	892	3	between	between	ADP
ftr-338	892	4	residency	residency	NOUN
ftr-338	892	5	and	and	CCONJ
ftr-338	892	6	nonresidency	nonresidency	PROPN
ftr-338	892	7	b.	b.	PROPN
ftr-338	892	8	u.s	u.s	PROPN
ftr-338	892	9	.	.	PROPN
ftr-338	892	10	residency	residency	NOUN
ftr-338	892	11	under	under	ADP
ftr-338	892	12	the	the	DET
ftr-338	892	13	internal	internal	ADJ
ftr-338	892	14	revenue	revenue	NOUN
ftr-338	892	15	code	code	PROPN
ftr-338	892	16	1	1	NUM
ftr-338	892	17	.	.	PUNCT
ftr-338	893	1	the	the	DET
ftr-338	893	2	current	current	ADJ
ftr-338	893	3	law	law	NOUN
ftr-338	893	4	definition	definition	NOUN
ftr-338	893	5	2	2	NUM
ftr-338	893	6	.	.	PUNCT
ftr-338	894	1	some	some	DET
ftr-338	894	2	historical	historical	ADJ
ftr-338	894	3	background	background	NOUN
ftr-338	894	4	3	3	NUM
ftr-338	894	5	.	.	PUNCT
ftr-338	895	1	the	the	DET
ftr-338	895	2	war	war	NOUN
ftr-338	895	3	cases	case	VERB
ftr-338	895	4	4	4	NUM
ftr-338	895	5	.	.	NOUN
ftr-338	895	6	1984	1984	NUM
ftr-338	895	7	–	–	PUNCT
ftr-338	895	8	the	the	DET
ftr-338	895	9	substantial	substantial	ADJ
ftr-338	895	10	presence	presence	NOUN
ftr-338	895	11	test	test	NOUN
ftr-338	895	12	c.	c.	NOUN
ftr-338	895	13	the	the	DET
ftr-338	895	14	substantial	substantial	ADJ
ftr-338	895	15	presence	presence	NOUN
ftr-338	895	16	test	test	NOUN
ftr-338	895	17	in	in	ADP
ftr-338	895	18	detail	detail	NOUN
ftr-338	895	19	1	1	NUM
ftr-338	895	20	.	.	PUNCT
ftr-338	896	1	the	the	DET
ftr-338	896	2	test	test	NOUN
ftr-338	896	3	a.	a.	NOUN
ftr-338	896	4	meaning	meaning	NOUN
ftr-338	896	5	of	of	ADP
ftr-338	896	6	“	"	PUNCT
ftr-338	896	7	present	present	ADJ
ftr-338	896	8	”	"	PUNCT
ftr-338	896	9	b.	b.	NOUN
ftr-338	896	10	exception	exception	NOUN
ftr-338	896	11	for	for	ADP
ftr-338	896	12	certain	certain	ADJ
ftr-338	896	13	days	day	NOUN
ftr-338	896	14	of	of	ADP
ftr-338	896	15	presence	presence	NOUN
ftr-338	896	16	c.	c.	NOUN
ftr-338	896	17	exception	exception	NOUN
ftr-338	896	18	for	for	ADP
ftr-338	896	19	exempt	exempt	ADJ
ftr-338	896	20	individuals	individual	NOUN
ftr-338	896	21	d.	d.	VERB
ftr-338	896	22	the	the	DET
ftr-338	896	23	“	"	PUNCT
ftr-338	896	24	closer	close	ADJ
ftr-338	896	25	connection	connection	NOUN
ftr-338	896	26	”	"	PUNCT
ftr-338	896	27	exception	exception	NOUN
ftr-338	896	28	1	1	NUM
ftr-338	896	29	.	.	PUNCT
ftr-338	897	1	definition	definition	NOUN
ftr-338	897	2	of	of	ADP
ftr-338	897	3	“	"	PUNCT
ftr-338	897	4	tax	tax	NOUN
ftr-338	897	5	home	home	NOUN
ftr-338	897	6	”	"	PUNCT
ftr-338	897	7	2	2	NUM
ftr-338	897	8	.	.	PUNCT
ftr-338	897	9	definition	definition	NOUN
ftr-338	897	10	of	of	ADP
ftr-338	897	11	“	"	PUNCT
ftr-338	897	12	closer	close	ADJ
ftr-338	897	13	connection	connection	NOUN
ftr-338	897	14	”	"	PUNCT
ftr-338	897	15	e.	e.	PROPN
ftr-338	897	16	conclusion	conclusion	NOUN
ftr-338	897	17	–	–	PUNCT
ftr-338	897	18	residency	residency	NOUN
ftr-338	897	19	under	under	ADP
ftr-338	897	20	domestic	domestic	ADJ
ftr-338	897	21	law	law	NOUN
ftr-338	897	22	1	1	NUM
ftr-338	897	23	.	.	PUNCT
ftr-338	898	1	summary	summary	NOUN
ftr-338	898	2	of	of	ADP
ftr-338	898	3	exceptions	exception	NOUN
ftr-338	898	4	a.	a.	NOUN
ftr-338	898	5	more	more	ADJ
ftr-338	898	6	than	than	ADP
ftr-338	898	7	183	183	NUM
ftr-338	898	8	days	day	NOUN
ftr-338	898	9	b.	b.	PROPN
ftr-338	898	10	less	less	ADJ
ftr-338	898	11	than	than	ADP
ftr-338	898	12	183	183	NUM
ftr-338	898	13	days	day	NOUN
ftr-338	898	14	2	2	NUM
ftr-338	898	15	.	.	NOUN
ftr-338	898	16	is	be	AUX
ftr-338	898	17	danger	danger	NOUN
ftr-338	898	18	at	at	ADP
ftr-338	898	19	home	home	NOUN
ftr-338	898	20	relevant	relevant	ADJ
ftr-338	898	21	?	?	PUNCT
ftr-338	899	1	3	3	X
ftr-338	899	2	.	.	X
ftr-338	899	3	conclusion	conclusion	NOUN
ftr-338	899	4	–	–	PUNCT
ftr-338	899	5	individual	individual	NOUN
ftr-338	899	6	fleeing	flee	VERB
ftr-338	899	7	danger	danger	NOUN
ftr-338	899	8	iii	iii	PROPN
ftr-338	899	9	.	.	PUNCT
ftr-338	900	1	u.s	u.s	PROPN
ftr-338	900	2	.	.	PROPN
ftr-338	900	3	tax	tax	NOUN
ftr-338	900	4	residency	residency	NOUN
ftr-338	900	5	under	under	ADP
ftr-338	900	6	u.s	u.s	PROPN
ftr-338	900	7	.	.	PROPN
ftr-338	900	8	tax	tax	NOUN
ftr-338	900	9	treaties	treaty	NOUN
ftr-338	900	10	a.	a.	VERB
ftr-338	900	11	the	the	DET
ftr-338	900	12	u.s.-mexico	u.s.-mexico	PROPN
ftr-338	900	13	tax	tax	NOUN
ftr-338	900	14	treaty	treaty	NOUN
ftr-338	900	15	in	in	ADP
ftr-338	900	16	general	general	PROPN
ftr-338	900	17	b.	b.	PROPN
ftr-338	900	18	residency	residency	NOUN
ftr-338	900	19	under	under	ADP
ftr-338	900	20	the	the	DET
ftr-338	900	21	treaty	treaty	NOUN
ftr-338	900	22	1	1	NUM
ftr-338	900	23	.	.	PUNCT
ftr-338	901	1	the	the	DET
ftr-338	901	2	test	test	NOUN
ftr-338	901	3	for	for	ADP
ftr-338	901	4	residency	residency	NOUN
ftr-338	901	5	2	2	NUM
ftr-338	901	6	.	.	PUNCT
ftr-338	901	7	first	first	ADJ
ftr-338	901	8	tie	tie	NOUN
ftr-338	901	9	-	-	PUNCT
ftr-338	901	10	breaker	breaker	NOUN
ftr-338	901	11	–	–	PUNCT
ftr-338	901	12	“	"	PUNCT
ftr-338	901	13	center	center	NOUN
ftr-338	901	14	of	of	ADP
ftr-338	901	15	vital	vital	ADJ
ftr-338	901	16	interests	interest	NOUN
ftr-338	901	17	”	"	PUNCT
ftr-338	901	18	a.	a.	NOUN
ftr-338	901	19	“	"	PUNCT
ftr-338	901	20	permanent	permanent	ADJ
ftr-338	901	21	home	home	NOUN
ftr-338	901	22	”	"	PUNCT
ftr-338	901	23	b.	b.	PROPN
ftr-338	901	24	“	"	PUNCT
ftr-338	901	25	center	center	NOUN
ftr-338	901	26	of	of	ADP
ftr-338	901	27	vital	vital	ADJ
ftr-338	901	28	interests	interest	NOUN
ftr-338	901	29	”	"	PUNCT
ftr-338	901	30	3	3	NUM
ftr-338	901	31	.	.	PUNCT
ftr-338	901	32	second	second	ADJ
ftr-338	901	33	tie	tie	NOUN
ftr-338	901	34	-	-	PUNCT
ftr-338	901	35	breaker	breaker	NOUN
ftr-338	901	36	–	–	PUNCT
ftr-338	901	37	“	"	PUNCT
ftr-338	901	38	habitual	habitual	ADJ
ftr-338	901	39	abode	abode	NOUN
ftr-338	901	40	”	"	PUNCT
ftr-338	901	41	4	4	NUM
ftr-338	901	42	.	.	PUNCT
ftr-338	901	43	third	third	ADJ
ftr-338	901	44	tie	tie	NOUN
ftr-338	901	45	-	-	PUNCT
ftr-338	901	46	breaker	breaker	NOUN
ftr-338	901	47	–	–	PUNCT
ftr-338	901	48	national	national	ADJ
ftr-338	901	49	status	status	NOUN
ftr-338	901	50	5	5	NUM
ftr-338	901	51	.	.	PUNCT
ftr-338	901	52	fourth	fourth	ADJ
ftr-338	901	53	tie	tie	NOUN
ftr-338	901	54	-	-	PUNCT
ftr-338	901	55	breaker	breaker	NOUN
ftr-338	901	56	–	–	PUNCT
ftr-338	901	57	competent	competent	ADJ
ftr-338	901	58	authority	authority	NOUN
ftr-338	901	59	c.	c.	NOUN
ftr-338	901	60	analysis	analysis	NOUN
ftr-338	901	61	–	–	PUNCT
ftr-338	901	62	u.s	u.s	PROPN
ftr-338	901	63	.	.	PROPN
ftr-338	901	64	residency	residency	NOUN
ftr-338	901	65	under	under	ADP
ftr-338	901	66	the	the	DET
ftr-338	901	67	treaty	treaty	NOUN
ftr-338	901	68	iv	iv	NOUN
ftr-338	901	69	.	.	PUNCT
ftr-338	901	70	proposals	proposal	NOUN
ftr-338	901	71	for	for	ADP
ftr-338	901	72	change	change	NOUN
ftr-338	901	73	a.	a.	NOUN
ftr-338	901	74	rationales	rationale	NOUN
ftr-338	901	75	for	for	ADP
ftr-338	901	76	change	change	NOUN
ftr-338	901	77	b.	b.	PROPN
ftr-338	901	78	overview	overview	NOUN
ftr-338	901	79	of	of	ADP
ftr-338	901	80	proposals	proposal	NOUN
ftr-338	901	81	c.	c.	PROPN
ftr-338	901	82	substantial	substantial	ADJ
ftr-338	901	83	presence	presence	NOUN
ftr-338	901	84	exception	exception	NOUN
ftr-338	901	85	for	for	ADP
ftr-338	901	86	those	those	PRON
ftr-338	901	87	fleeing	flee	VERB
ftr-338	901	88	danger	danger	NOUN
ftr-338	901	89	1	1	NUM
ftr-338	901	90	.	.	X
ftr-338	901	91	exempt	exempt	VERB
ftr-338	901	92	individual	individual	ADJ
ftr-338	901	93	–	–	PUNCT
ftr-338	901	94	refugee	refugee	NOUN
ftr-338	901	95	from	from	ADP
ftr-338	901	96	violence	violence	NOUN
ftr-338	901	97	?	?	PUNCT
ftr-338	902	1	2	2	X
ftr-338	902	2	.	.	X
ftr-338	902	3	exception	exception	NOUN
ftr-338	902	4	from	from	ADP
ftr-338	902	5	days	day	NOUN
ftr-338	902	6	of	of	ADP
ftr-338	902	7	“	"	PUNCT
ftr-338	902	8	presence	presence	NOUN
ftr-338	902	9	”	"	PUNCT
ftr-338	902	10	3	3	NUM
ftr-338	902	11	.	.	X
ftr-338	903	1	a	a	DET
ftr-338	903	2	“	"	PUNCT
ftr-338	903	3	facts	fact	NOUN
ftr-338	903	4	and	and	CCONJ
ftr-338	903	5	circumstances	circumstance	NOUN
ftr-338	903	6	”	"	PUNCT
ftr-338	903	7	exception	exception	NOUN
ftr-338	903	8	d.	d.	PROPN
ftr-338	903	9	repeal	repeal	VERB
ftr-338	903	10	the	the	DET
ftr-338	903	11	substantial	substantial	ADJ
ftr-338	903	12	presence	presence	NOUN
ftr-338	903	13	test	test	NOUN
ftr-338	903	14	1	1	NUM
ftr-338	903	15	.	.	PUNCT
ftr-338	903	16	repeal	repeal	NOUN
ftr-338	903	17	of	of	ADP
ftr-338	903	18	substantial	substantial	ADJ
ftr-338	903	19	presence	presence	NOUN
ftr-338	903	20	test	test	NOUN
ftr-338	903	21	2	2	NUM
ftr-338	903	22	.	.	PUNCT
ftr-338	903	23	repeal	repeal	NOUN
ftr-338	903	24	for	for	ADP
ftr-338	903	25	nationals	national	NOUN
ftr-338	903	26	of	of	ADP
ftr-338	903	27	mexico	mexico	PROPN
ftr-338	903	28	e.	e.	PROPN
ftr-338	904	1	the	the	DET
ftr-338	904	2	nafta	nafta	PROPN
ftr-338	904	3	taxpayer	taxpayer	PROPN
ftr-338	904	4	1	1	X
ftr-338	904	5	.	.	PUNCT
ftr-338	904	6	joint	joint	ADJ
ftr-338	904	7	tax	tax	NOUN
ftr-338	904	8	rulings	ruling	NOUN
ftr-338	904	9	2	2	NUM
ftr-338	904	10	.	.	PUNCT
ftr-338	904	11	income	income	NOUN
ftr-338	904	12	apportionment	apportionment	NOUN
ftr-338	904	13	3	3	X
ftr-338	904	14	.	.	X
ftr-338	904	15	conclusion	conclusion	NOUN
ftr-338	904	16	–	–	PUNCT
ftr-338	904	17	nafta	nafta	PROPN
ftr-338	904	18	v.	v.	ADP
ftr-338	904	19	conclusion	conclusion	NOUN