id	sid	tid	token	lemma	pos
ftr-348	1	1	florida	florida	PROPN
ftr-348	1	2	tax	tax	PROPN
ftr-348	1	3	review	review	PROPN
ftr-348	1	4	florida	florida	PROPN
ftr-348	1	5	tax	tax	NOUN
ftr-348	1	6	review	review	NOUN
ftr-348	1	7	volume	volume	NOUN
ftr-348	1	8	11	11	NUM
ftr-348	1	9	2011	2011	NUM
ftr-348	1	10	number	number	NOUN
ftr-348	1	11	8	8	NUM
ftr-348	1	12	683	683	NUM
ftr-348	1	13	exclusion	exclusion	NOUN
ftr-348	1	14	from	from	ADP
ftr-348	1	15	income	income	NOUN
ftr-348	1	16	of	of	ADP
ftr-348	1	17	compensation	compensation	NOUN
ftr-348	1	18	for	for	ADP
ftr-348	1	19	services	service	NOUN
ftr-348	1	20	and	and	CCONJ
ftr-348	1	21	pooling	pooling	NOUN
ftr-348	1	22	of	of	ADP
ftr-348	1	23	labor	labor	NOUN
ftr-348	1	24	occurring	occur	VERB
ftr-348	1	25	in	in	ADP
ftr-348	1	26	a	a	DET
ftr-348	1	27	noncommerical	noncommerical	ADJ
ftr-348	1	28	setting	setting	NOUN
ftr-348	1	29	by	by	ADP
ftr-348	1	30	douglas	douglas	PROPN
ftr-348	1	31	a.	a.	PROPN
ftr-348	1	32	kahn	kahn	PROPN
ftr-348	1	33	*	*	PROPN
ftr-348	1	34	i.	i.	PROPN
ftr-348	1	35	implied	imply	VERB
ftr-348	1	36	agreement	agreement	NOUN
ftr-348	1	37	to	to	PART
ftr-348	1	38	exchange	exchange	VERB
ftr-348	1	39	services	service	NOUN
ftr-348	1	40	.............................	.............................	PUNCT
ftr-348	2	1	684	684	NUM
ftr-348	2	2	ii	ii	NOUN
ftr-348	2	3	.	.	PUNCT
ftr-348	2	4	noncommercial	noncommercial	ADJ
ftr-348	2	5	zone	zone	NOUN
ftr-348	2	6	of	of	ADP
ftr-348	2	7	activity	activity	NOUN
ftr-348	2	8	.............................................	.............................................	PUNCT
ftr-348	2	9	686	686	NUM
ftr-348	2	10	iii	iii	NOUN
ftr-348	2	11	.	.	PUNCT
ftr-348	2	12	joint	joint	ADJ
ftr-348	2	13	activity	activity	NOUN
ftr-348	2	14	differentiated	differentiate	VERB
ftr-348	2	15	from	from	ADP
ftr-348	2	16	a	a	DET
ftr-348	2	17	barter	barter	NOUN
ftr-348	2	18	transaction	transaction	NOUN
ftr-348	2	19	.....................................................................................	.....................................................................................	PUNCT
ftr-348	2	20	691	691	NUM
ftr-348	2	21	a.	a.	NOUN
ftr-348	2	22	joint	joint	ADJ
ftr-348	2	23	activity	activity	NOUN
ftr-348	2	24	..................................................................................	..................................................................................	PUNCT
ftr-348	2	25	691	691	NUM
ftr-348	2	26	b.	b.	PROPN
ftr-348	2	27	non	non	ADJ
ftr-348	2	28	-	-	ADJ
ftr-348	2	29	marital	marital	ADJ
ftr-348	2	30	exchange	exchange	NOUN
ftr-348	2	31	of	of	ADP
ftr-348	2	32	services	service	NOUN
ftr-348	2	33	not	not	PART
ftr-348	2	34	connected	connect	VERB
ftr-348	2	35	with	with	ADP
ftr-348	2	36	a	a	DET
ftr-348	2	37	trade	trade	NOUN
ftr-348	2	38	or	or	CCONJ
ftr-348	2	39	business	business	NOUN
ftr-348	2	40	..........................................................................	..........................................................................	PUNCT
ftr-348	2	41	693	693	NUM
ftr-348	2	42	c.	c.	NOUN
ftr-348	2	43	barter	barter	NOUN
ftr-348	2	44	club	club	NOUN
ftr-348	2	45	for	for	ADP
ftr-348	2	46	child	child	NOUN
ftr-348	2	47	-	-	PUNCT
ftr-348	2	48	care	care	NOUN
ftr-348	2	49	...........................................................	...........................................................	PUNCT
ftr-348	2	50	695	695	NUM
ftr-348	2	51	d.	d.	PROPN
ftr-348	2	52	a	a	DET
ftr-348	2	53	cooperative	cooperative	ADJ
ftr-348	2	54	nursery	nursery	NOUN
ftr-348	2	55	school	school	NOUN
ftr-348	2	56	......................................................	......................................................	PUNCT
ftr-348	2	57	.695	.695	NUM
ftr-348	3	1	e.	e.	PROPN
ftr-348	3	2	home	home	PROPN
ftr-348	3	3	schooling	schooling	NOUN
ftr-348	3	4	.............................................................................	.............................................................................	PUNCT
ftr-348	4	1	696	696	NUM
ftr-348	4	2	iv	iv	NOUN
ftr-348	4	3	.	.	PUNCT
ftr-348	4	4	conclusion	conclusion	NOUN
ftr-348	4	5	........................................................................................	........................................................................................	PUNCT
ftr-348	5	1	697	697	NUM
ftr-348	5	2	when	when	SCONJ
ftr-348	5	3	cash	cash	NOUN
ftr-348	5	4	is	be	AUX
ftr-348	5	5	received	receive	VERB
ftr-348	5	6	for	for	ADP
ftr-348	5	7	services	service	NOUN
ftr-348	5	8	,	,	PUNCT
ftr-348	5	9	it	it	PRON
ftr-348	5	10	typically	typically	ADV
ftr-348	5	11	will	will	AUX
ftr-348	5	12	constitute	constitute	VERB
ftr-348	5	13	gross	gross	ADJ
ftr-348	5	14	income	income	NOUN
ftr-348	5	15	to	to	ADP
ftr-348	5	16	the	the	DET
ftr-348	5	17	recipient.1	recipient.1	NOUN
ftr-348	5	18	but	but	CCONJ
ftr-348	5	19	what	what	PRON
ftr-348	5	20	if	if	SCONJ
ftr-348	5	21	the	the	DET
ftr-348	5	22	payments	payment	NOUN
ftr-348	5	23	are	be	AUX
ftr-348	5	24	made	make	VERB
ftr-348	5	25	in	in	ADP
ftr-348	5	26	a	a	DET
ftr-348	5	27	noncommercial	noncommercial	ADJ
ftr-348	5	28	setting	setting	NOUN
ftr-348	5	29	such	such	ADJ
ftr-348	5	30	as	as	ADP
ftr-348	5	31	the	the	DET
ftr-348	5	32	payment	payment	NOUN
ftr-348	5	33	by	by	ADP
ftr-348	5	34	a	a	DET
ftr-348	5	35	parent	parent	NOUN
ftr-348	5	36	to	to	ADP
ftr-348	5	37	a	a	DET
ftr-348	5	38	child	child	NOUN
ftr-348	5	39	for	for	ADP
ftr-348	5	40	mowing	mow	VERB
ftr-348	5	41	the	the	DET
ftr-348	5	42	lawn	lawn	NOUN
ftr-348	5	43	or	or	CCONJ
ftr-348	5	44	performing	perform	VERB
ftr-348	5	45	household	household	NOUN
ftr-348	5	46	chores	chore	NOUN
ftr-348	5	47	?	?	PUNCT
ftr-348	6	1	as	as	SCONJ
ftr-348	6	2	discussed	discuss	VERB
ftr-348	6	3	later	later	ADV
ftr-348	6	4	in	in	ADP
ftr-348	6	5	this	this	DET
ftr-348	6	6	essay	essay	NOUN
ftr-348	6	7	,	,	PUNCT
ftr-348	6	8	there	there	PRON
ftr-348	6	9	are	be	VERB
ftr-348	6	10	reasons	reason	NOUN
ftr-348	6	11	to	to	PART
ftr-348	6	12	conclude	conclude	VERB
ftr-348	6	13	that	that	SCONJ
ftr-348	6	14	such	such	ADJ
ftr-348	6	15	payments	payment	NOUN
ftr-348	6	16	do	do	AUX
ftr-348	6	17	not	not	PART
ftr-348	6	18	constitute	constitute	VERB
ftr-348	6	19	income	income	NOUN
ftr-348	6	20	.	.	PUNCT
ftr-348	7	1	the	the	DET
ftr-348	7	2	problem	problem	NOUN
ftr-348	7	3	of	of	ADP
ftr-348	7	4	how	how	SCONJ
ftr-348	7	5	to	to	PART
ftr-348	7	6	treat	treat	VERB
ftr-348	7	7	receipts	receipt	NOUN
ftr-348	7	8	from	from	ADP
ftr-348	7	9	a	a	DET
ftr-348	7	10	noncommercial	noncommercial	ADJ
ftr-348	7	11	activity	activity	NOUN
ftr-348	7	12	frequently	frequently	ADV
ftr-348	7	13	arises	arise	VERB
ftr-348	7	14	in	in	ADP
ftr-348	7	15	the	the	DET
ftr-348	7	16	context	context	NOUN
ftr-348	7	17	of	of	ADP
ftr-348	7	18	an	an	DET
ftr-348	7	19	exchange	exchange	NOUN
ftr-348	7	20	of	of	ADP
ftr-348	7	21	services	service	NOUN
ftr-348	7	22	.	.	PUNCT
ftr-348	8	1	a	a	DET
ftr-348	8	2	similar	similar	ADJ
ftr-348	8	3	problem	problem	NOUN
ftr-348	8	4	arises	arise	VERB
ftr-348	8	5	when	when	SCONJ
ftr-348	8	6	services	service	NOUN
ftr-348	8	7	are	be	AUX
ftr-348	8	8	provided	provide	VERB
ftr-348	8	9	by	by	ADP
ftr-348	8	10	several	several	ADJ
ftr-348	8	11	persons	person	NOUN
ftr-348	8	12	pursuant	pursuant	ADJ
ftr-348	8	13	to	to	ADP
ftr-348	8	14	a	a	DET
ftr-348	8	15	pooling	pooling	NOUN
ftr-348	8	16	of	of	ADP
ftr-348	8	17	labor	labor	NOUN
ftr-348	8	18	to	to	PART
ftr-348	8	19	accomplish	accomplish	VERB
ftr-348	8	20	a	a	DET
ftr-348	8	21	common	common	ADJ
ftr-348	8	22	noncommercial	noncommercial	ADJ
ftr-348	8	23	goal	goal	NOUN
ftr-348	8	24	.	.	PUNCT
ftr-348	9	1	the	the	DET
ftr-348	9	2	regulations	regulation	NOUN
ftr-348	9	3	state	state	VERB
ftr-348	9	4	that	that	SCONJ
ftr-348	9	5	if	if	SCONJ
ftr-348	9	6	a	a	DET
ftr-348	9	7	taxpayer	taxpayer	NOUN
ftr-348	9	8	receives	receive	VERB
ftr-348	9	9	services	service	NOUN
ftr-348	9	10	from	from	ADP
ftr-348	9	11	another	another	PRON
ftr-348	9	12	as	as	ADP
ftr-348	9	13	payment	payment	NOUN
ftr-348	9	14	for	for	ADP
ftr-348	9	15	services	service	NOUN
ftr-348	9	16	rendered	render	VERB
ftr-348	9	17	by	by	ADP
ftr-348	9	18	the	the	DET
ftr-348	9	19	taxpayer	taxpayer	NOUN
ftr-348	9	20	,	,	PUNCT
ftr-348	9	21	each	each	DET
ftr-348	9	22	party	party	NOUN
ftr-348	9	23	will	will	AUX
ftr-348	9	24	realize	realize	VERB
ftr-348	9	25	gross	gross	ADJ
ftr-348	9	26	*	*	PUNCT
ftr-348	9	27	paul	paul	PROPN
ftr-348	9	28	g.	g.	PROPN
ftr-348	9	29	kauper	kauper	PROPN
ftr-348	9	30	professor	professor	PROPN
ftr-348	9	31	of	of	ADP
ftr-348	9	32	law	law	NOUN
ftr-348	9	33	,	,	PUNCT
ftr-348	9	34	university	university	PROPN
ftr-348	9	35	of	of	ADP
ftr-348	9	36	michigan	michigan	PROPN
ftr-348	9	37	.	.	PUNCT
ftr-348	10	1	the	the	DET
ftr-348	10	2	author	author	NOUN
ftr-348	10	3	thanks	thanks	PROPN
ftr-348	10	4	professors	professor	NOUN
ftr-348	10	5	james	james	PROPN
ftr-348	10	6	hines	hines	PROPN
ftr-348	10	7	and	and	CCONJ
ftr-348	10	8	jeffrey	jeffrey	PROPN
ftr-348	10	9	kahn	kahn	PROPN
ftr-348	10	10	for	for	ADP
ftr-348	10	11	their	their	PRON
ftr-348	10	12	extremely	extremely	ADV
ftr-348	10	13	helpful	helpful	ADJ
ftr-348	10	14	comments	comment	NOUN
ftr-348	10	15	and	and	CCONJ
ftr-348	10	16	criticisms	criticism	NOUN
ftr-348	10	17	.	.	PUNCT
ftr-348	11	1	1	1	X
ftr-348	11	2	.	.	X
ftr-348	11	3	i.r.c	i.r.c	NOUN
ftr-348	11	4	.	.	PUNCT
ftr-348	12	1	§	§	PROPN
ftr-348	12	2	61(a)(1	61(a)(1	NUM
ftr-348	12	3	)	)	PUNCT
ftr-348	12	4	.	.	PUNCT
ftr-348	13	1	684	684	NUM
ftr-348	13	2	florida	florida	PROPN
ftr-348	13	3	tax	tax	NOUN
ftr-348	13	4	review	review	NOUN
ftr-348	13	5	[	[	X
ftr-348	13	6	vol	vol	NOUN
ftr-348	13	7	.	.	PUNCT
ftr-348	14	1	11:8	11:8	NUM
ftr-348	14	2	income	income	NOUN
ftr-348	14	3	equal	equal	ADJ
ftr-348	14	4	to	to	ADP
ftr-348	14	5	the	the	DET
ftr-348	14	6	value	value	NOUN
ftr-348	14	7	of	of	ADP
ftr-348	14	8	the	the	DET
ftr-348	14	9	services	service	NOUN
ftr-348	14	10	received	receive	VERB
ftr-348	14	11	from	from	ADP
ftr-348	14	12	the	the	DET
ftr-348	14	13	other.2	other.2	PROPN
ftr-348	14	14	if	if	SCONJ
ftr-348	14	15	services	service	NOUN
ftr-348	14	16	were	be	AUX
ftr-348	14	17	received	receive	VERB
ftr-348	14	18	as	as	ADP
ftr-348	14	19	full	full	ADJ
ftr-348	14	20	or	or	CCONJ
ftr-348	14	21	partial	partial	ADJ
ftr-348	14	22	payment	payment	NOUN
ftr-348	14	23	for	for	ADP
ftr-348	14	24	property	property	NOUN
ftr-348	14	25	,	,	PUNCT
ftr-348	14	26	the	the	DET
ftr-348	14	27	value	value	NOUN
ftr-348	14	28	of	of	ADP
ftr-348	14	29	the	the	DET
ftr-348	14	30	services	service	NOUN
ftr-348	14	31	received	receive	VERB
ftr-348	14	32	would	would	AUX
ftr-348	14	33	be	be	AUX
ftr-348	14	34	included	include	VERB
ftr-348	14	35	in	in	ADP
ftr-348	14	36	the	the	DET
ftr-348	14	37	amount	amount	NOUN
ftr-348	14	38	realized	realize	VERB
ftr-348	14	39	on	on	ADP
ftr-348	14	40	the	the	DET
ftr-348	14	41	sale	sale	NOUN
ftr-348	14	42	of	of	ADP
ftr-348	14	43	the	the	DET
ftr-348	14	44	property	property	NOUN
ftr-348	14	45	.	.	PUNCT
ftr-348	15	1	the	the	DET
ftr-348	15	2	tax	tax	NOUN
ftr-348	15	3	problems	problem	NOUN
ftr-348	15	4	that	that	PRON
ftr-348	15	5	arise	arise	VERB
ftr-348	15	6	in	in	ADP
ftr-348	15	7	connection	connection	NOUN
ftr-348	15	8	with	with	ADP
ftr-348	15	9	the	the	DET
ftr-348	15	10	receipt	receipt	NOUN
ftr-348	15	11	of	of	ADP
ftr-348	15	12	services	service	NOUN
ftr-348	15	13	mostly	mostly	ADV
ftr-348	15	14	occur	occur	VERB
ftr-348	15	15	when	when	SCONJ
ftr-348	15	16	services	service	NOUN
ftr-348	15	17	are	be	AUX
ftr-348	15	18	exchanged	exchange	VERB
ftr-348	15	19	,	,	PUNCT
ftr-348	15	20	and	and	CCONJ
ftr-348	15	21	this	this	DET
ftr-348	15	22	essay	essay	ADJ
ftr-348	15	23	addresses	address	NOUN
ftr-348	15	24	that	that	SCONJ
ftr-348	15	25	situation	situation	NOUN
ftr-348	15	26	and	and	CCONJ
ftr-348	15	27	will	will	AUX
ftr-348	15	28	deal	deal	VERB
ftr-348	15	29	only	only	ADV
ftr-348	15	30	incidentally	incidentally	ADV
ftr-348	15	31	with	with	ADP
ftr-348	15	32	a	a	DET
ftr-348	15	33	payment	payment	NOUN
ftr-348	15	34	of	of	ADP
ftr-348	15	35	cash	cash	NOUN
ftr-348	15	36	or	or	CCONJ
ftr-348	15	37	other	other	ADJ
ftr-348	15	38	property	property	NOUN
ftr-348	15	39	for	for	ADP
ftr-348	15	40	services	service	NOUN
ftr-348	15	41	.	.	PUNCT
ftr-348	16	1	i.	i.	PROPN
ftr-348	16	2	implied	imply	VERB
ftr-348	16	3	agreement	agreement	NOUN
ftr-348	16	4	to	to	PART
ftr-348	16	5	exchange	exchange	VERB
ftr-348	16	6	services	service	NOUN
ftr-348	16	7	a	a	DET
ftr-348	16	8	fundamental	fundamental	ADJ
ftr-348	16	9	issue	issue	NOUN
ftr-348	16	10	in	in	ADP
ftr-348	16	11	determining	determine	VERB
ftr-348	16	12	whether	whether	SCONJ
ftr-348	16	13	the	the	DET
ftr-348	16	14	receipt	receipt	NOUN
ftr-348	16	15	of	of	ADP
ftr-348	16	16	services	service	NOUN
ftr-348	16	17	from	from	ADP
ftr-348	16	18	another	another	PRON
ftr-348	16	19	has	have	VERB
ftr-348	16	20	income	income	NOUN
ftr-348	16	21	tax	tax	NOUN
ftr-348	16	22	consequences	consequence	NOUN
ftr-348	16	23	is	be	AUX
ftr-348	16	24	whether	whether	SCONJ
ftr-348	16	25	the	the	DET
ftr-348	16	26	services	service	NOUN
ftr-348	16	27	received	receive	VERB
ftr-348	16	28	were	be	AUX
ftr-348	16	29	rendered	render	VERB
ftr-348	16	30	as	as	ADP
ftr-348	16	31	compensation	compensation	NOUN
ftr-348	16	32	for	for	ADP
ftr-348	16	33	services	service	NOUN
ftr-348	16	34	performed	perform	VERB
ftr-348	16	35	(	(	PUNCT
ftr-348	16	36	or	or	CCONJ
ftr-348	16	37	to	to	PART
ftr-348	16	38	be	be	AUX
ftr-348	16	39	performed	perform	VERB
ftr-348	16	40	)	)	PUNCT
ftr-348	16	41	by	by	ADP
ftr-348	16	42	the	the	DET
ftr-348	16	43	taxpayer	taxpayer	NOUN
ftr-348	16	44	.	.	PUNCT
ftr-348	17	1	if	if	SCONJ
ftr-348	17	2	,	,	PUNCT
ftr-348	17	3	instead	instead	ADV
ftr-348	17	4	,	,	PUNCT
ftr-348	17	5	the	the	DET
ftr-348	17	6	received	receive	VERB
ftr-348	17	7	services	service	NOUN
ftr-348	17	8	were	be	AUX
ftr-348	17	9	rendered	render	VERB
ftr-348	17	10	gratuitously	gratuitously	ADV
ftr-348	17	11	,	,	PUNCT
ftr-348	17	12	there	there	PRON
ftr-348	17	13	would	would	AUX
ftr-348	17	14	be	be	AUX
ftr-348	17	15	no	no	DET
ftr-348	17	16	income	income	NOUN
ftr-348	17	17	tax	tax	NOUN
ftr-348	17	18	consequence.3	consequence.3	PROPN
ftr-348	17	19	when	when	SCONJ
ftr-348	17	20	there	there	PRON
ftr-348	17	21	is	be	VERB
ftr-348	17	22	an	an	DET
ftr-348	17	23	explicit	explicit	ADJ
ftr-348	17	24	agreement	agreement	NOUN
ftr-348	17	25	that	that	PRON
ftr-348	17	26	one	one	NUM
ftr-348	17	27	service	service	NOUN
ftr-348	17	28	will	will	AUX
ftr-348	17	29	be	be	AUX
ftr-348	17	30	exchanged	exchange	VERB
ftr-348	17	31	for	for	ADP
ftr-348	17	32	another	another	PRON
ftr-348	17	33	,	,	PUNCT
ftr-348	17	34	then	then	ADV
ftr-348	17	35	it	it	PRON
ftr-348	17	36	is	be	AUX
ftr-348	17	37	clear	clear	ADJ
ftr-348	17	38	that	that	SCONJ
ftr-348	17	39	they	they	PRON
ftr-348	17	40	were	be	AUX
ftr-348	17	41	undertaken	undertake	VERB
ftr-348	17	42	pursuant	pursuant	ADV
ftr-348	17	43	to	to	ADP
ftr-348	17	44	a	a	DET
ftr-348	17	45	bargained	bargain	VERB
ftr-348	17	46	-	-	PUNCT
ftr-348	17	47	for	for	ADP
ftr-348	17	48	exchange	exchange	NOUN
ftr-348	17	49	.	.	PUNCT
ftr-348	18	1	there	there	PRON
ftr-348	18	2	are	be	VERB
ftr-348	18	3	,	,	PUNCT
ftr-348	18	4	however	however	ADV
ftr-348	18	5	,	,	PUNCT
ftr-348	18	6	many	many	ADJ
ftr-348	18	7	situations	situation	NOUN
ftr-348	18	8	in	in	ADP
ftr-348	18	9	which	which	PRON
ftr-348	18	10	there	there	PRON
ftr-348	18	11	is	be	VERB
ftr-348	18	12	a	a	DET
ftr-348	18	13	factual	factual	ADJ
ftr-348	18	14	question	question	NOUN
ftr-348	18	15	whether	whether	SCONJ
ftr-348	18	16	services	service	NOUN
ftr-348	18	17	were	be	AUX
ftr-348	18	18	exchanged	exchange	VERB
ftr-348	18	19	or	or	CCONJ
ftr-348	18	20	whether	whether	SCONJ
ftr-348	18	21	there	there	PRON
ftr-348	18	22	were	be	VERB
ftr-348	18	23	mutual	mutual	ADJ
ftr-348	18	24	gifts	gift	NOUN
ftr-348	18	25	of	of	ADP
ftr-348	18	26	services	service	NOUN
ftr-348	18	27	.	.	PUNCT
ftr-348	19	1	consider	consider	VERB
ftr-348	19	2	the	the	DET
ftr-348	19	3	following	follow	VERB
ftr-348	19	4	illustrations	illustration	NOUN
ftr-348	19	5	.	.	PUNCT
ftr-348	20	1	helen	helen	PROPN
ftr-348	20	2	,	,	PUNCT
ftr-348	20	3	an	an	DET
ftr-348	20	4	attorney	attorney	NOUN
ftr-348	20	5	,	,	PUNCT
ftr-348	20	6	is	be	AUX
ftr-348	20	7	told	tell	VERB
ftr-348	20	8	that	that	SCONJ
ftr-348	20	9	she	she	PRON
ftr-348	20	10	needs	need	VERB
ftr-348	20	11	to	to	PART
ftr-348	20	12	undergo	undergo	VERB
ftr-348	20	13	surgery	surgery	NOUN
ftr-348	20	14	.	.	PUNCT
ftr-348	21	1	she	she	PRON
ftr-348	21	2	employs	employ	VERB
ftr-348	21	3	ralph	ralph	PROPN
ftr-348	21	4	to	to	PART
ftr-348	21	5	perform	perform	VERB
ftr-348	21	6	the	the	DET
ftr-348	21	7	surgery	surgery	NOUN
ftr-348	21	8	.	.	PUNCT
ftr-348	22	1	ralph	ralph	PROPN
ftr-348	22	2	tells	tell	VERB
ftr-348	22	3	her	she	PRON
ftr-348	22	4	that	that	SCONJ
ftr-348	22	5	he	he	PRON
ftr-348	22	6	is	be	AUX
ftr-348	22	7	in	in	ADP
ftr-348	22	8	need	need	NOUN
ftr-348	22	9	of	of	ADP
ftr-348	22	10	an	an	DET
ftr-348	22	11	attorney	attorney	NOUN
ftr-348	22	12	to	to	PART
ftr-348	22	13	represent	represent	VERB
ftr-348	22	14	him	he	PRON
ftr-348	22	15	in	in	ADP
ftr-348	22	16	a	a	DET
ftr-348	22	17	divorce	divorce	NOUN
ftr-348	22	18	proceeding	proceeding	NOUN
ftr-348	22	19	.	.	PUNCT
ftr-348	23	1	he	he	PRON
ftr-348	23	2	proposes	propose	VERB
ftr-348	23	3	that	that	SCONJ
ftr-348	23	4	he	he	PRON
ftr-348	23	5	perform	perform	VERB
ftr-348	23	6	the	the	DET
ftr-348	23	7	surgery	surgery	NOUN
ftr-348	23	8	in	in	ADP
ftr-348	23	9	exchange	exchange	NOUN
ftr-348	23	10	for	for	ADP
ftr-348	23	11	helen	helen	PROPN
ftr-348	23	12	’s	’s	PART
ftr-348	23	13	representing	represent	VERB
ftr-348	23	14	him	he	PRON
ftr-348	23	15	in	in	ADP
ftr-348	23	16	the	the	DET
ftr-348	23	17	divorce	divorce	NOUN
ftr-348	23	18	.	.	PUNCT
ftr-348	24	1	helen	helen	PROPN
ftr-348	24	2	agrees	agree	VERB
ftr-348	24	3	,	,	PUNCT
ftr-348	24	4	and	and	CCONJ
ftr-348	24	5	neither	neither	DET
ftr-348	24	6	party	party	NOUN
ftr-348	24	7	bills	bill	NOUN
ftr-348	24	8	the	the	DET
ftr-348	24	9	other	other	ADJ
ftr-348	24	10	for	for	ADP
ftr-348	24	11	the	the	DET
ftr-348	24	12	services	service	NOUN
ftr-348	24	13	performed	perform	VERB
ftr-348	24	14	.	.	PUNCT
ftr-348	25	1	clearly	clearly	ADV
ftr-348	25	2	,	,	PUNCT
ftr-348	25	3	that	that	PRON
ftr-348	25	4	constitutes	constitute	VERB
ftr-348	25	5	an	an	DET
ftr-348	25	6	exchange	exchange	NOUN
ftr-348	25	7	of	of	ADP
ftr-348	25	8	services	service	NOUN
ftr-348	25	9	in	in	ADP
ftr-348	25	10	which	which	PRON
ftr-348	25	11	each	each	DET
ftr-348	25	12	party	party	NOUN
ftr-348	25	13	realizes	realize	VERB
ftr-348	25	14	gross	gross	ADJ
ftr-348	25	15	income	income	NOUN
ftr-348	25	16	equal	equal	ADJ
ftr-348	25	17	to	to	ADP
ftr-348	25	18	the	the	DET
ftr-348	25	19	value	value	NOUN
ftr-348	25	20	of	of	ADP
ftr-348	25	21	services	service	NOUN
ftr-348	25	22	received	receive	VERB
ftr-348	25	23	.	.	PUNCT
ftr-348	26	1	now	now	ADV
ftr-348	26	2	,	,	PUNCT
ftr-348	26	3	let	let	VERB
ftr-348	26	4	us	we	PRON
ftr-348	26	5	change	change	VERB
ftr-348	26	6	the	the	DET
ftr-348	26	7	facts	fact	NOUN
ftr-348	26	8	.	.	PUNCT
ftr-348	27	1	helen	helen	PROPN
ftr-348	27	2	and	and	CCONJ
ftr-348	27	3	ralph	ralph	PROPN
ftr-348	27	4	have	have	AUX
ftr-348	27	5	been	be	AUX
ftr-348	27	6	good	good	ADJ
ftr-348	27	7	friends	friend	NOUN
ftr-348	27	8	since	since	SCONJ
ftr-348	27	9	childhood	childhood	NOUN
ftr-348	27	10	.	.	PUNCT
ftr-348	28	1	when	when	SCONJ
ftr-348	28	2	helen	helen	PROPN
ftr-348	28	3	visited	visit	VERB
ftr-348	28	4	ralph	ralph	PROPN
ftr-348	28	5	,	,	PUNCT
ftr-348	28	6	he	he	PRON
ftr-348	28	7	had	have	VERB
ftr-348	28	8	no	no	DET
ftr-348	28	9	reason	reason	NOUN
ftr-348	28	10	to	to	PART
ftr-348	28	11	believe	believe	VERB
ftr-348	28	12	that	that	SCONJ
ftr-348	28	13	his	his	PRON
ftr-348	28	14	marriage	marriage	NOUN
ftr-348	28	15	would	would	AUX
ftr-348	28	16	end	end	VERB
ftr-348	28	17	in	in	ADP
ftr-348	28	18	a	a	DET
ftr-348	28	19	divorce	divorce	NOUN
ftr-348	28	20	;	;	PUNCT
ftr-348	28	21	and	and	CCONJ
ftr-348	28	22	so	so	ADV
ftr-348	28	23	he	he	PRON
ftr-348	28	24	had	have	VERB
ftr-348	28	25	no	no	DET
ftr-348	28	26	reason	reason	NOUN
ftr-348	28	27	to	to	PART
ftr-348	28	28	anticipate	anticipate	VERB
ftr-348	28	29	that	that	SCONJ
ftr-348	28	30	he	he	PRON
ftr-348	28	31	would	would	AUX
ftr-348	28	32	need	need	VERB
ftr-348	28	33	helen	helen	PROPN
ftr-348	28	34	’s	’s	PART
ftr-348	28	35	services	service	NOUN
ftr-348	28	36	.	.	PUNCT
ftr-348	29	1	after	after	ADP
ftr-348	29	2	performing	perform	VERB
ftr-348	29	3	the	the	DET
ftr-348	29	4	surgery	surgery	NOUN
ftr-348	29	5	,	,	PUNCT
ftr-348	29	6	ralph	ralph	PROPN
ftr-348	29	7	tells	tell	VERB
ftr-348	29	8	helen	helen	PROPN
ftr-348	29	9	that	that	SCONJ
ftr-348	29	10	he	he	PRON
ftr-348	29	11	will	will	AUX
ftr-348	29	12	not	not	PART
ftr-348	29	13	bill	bill	VERB
ftr-348	29	14	her	she	PRON
ftr-348	29	15	for	for	ADP
ftr-348	29	16	his	his	PRON
ftr-348	29	17	services	service	NOUN
ftr-348	29	18	because	because	SCONJ
ftr-348	29	19	they	they	PRON
ftr-348	29	20	have	have	AUX
ftr-348	29	21	been	be	AUX
ftr-348	29	22	such	such	ADJ
ftr-348	29	23	good	good	ADJ
ftr-348	29	24	friends	friend	NOUN
ftr-348	29	25	for	for	ADP
ftr-348	29	26	so	so	ADV
ftr-348	29	27	long	long	ADJ
ftr-348	29	28	.	.	PUNCT
ftr-348	30	1	if	if	SCONJ
ftr-348	30	2	nothing	nothing	PRON
ftr-348	30	3	else	else	ADV
ftr-348	30	4	occurred	occur	VERB
ftr-348	30	5	,	,	PUNCT
ftr-348	30	6	the	the	DET
ftr-348	30	7	services	service	NOUN
ftr-348	30	8	that	that	PRON
ftr-348	30	9	helen	helen	PROPN
ftr-348	30	10	received	receive	VERB
ftr-348	30	11	would	would	AUX
ftr-348	30	12	be	be	AUX
ftr-348	30	13	gratuitous	gratuitous	ADJ
ftr-348	30	14	,	,	PUNCT
ftr-348	30	15	and	and	CCONJ
ftr-348	30	16	there	there	PRON
ftr-348	30	17	would	would	AUX
ftr-348	30	18	be	be	AUX
ftr-348	30	19	no	no	DET
ftr-348	30	20	tax	tax	NOUN
ftr-348	30	21	consequence	consequence	NOUN
ftr-348	30	22	.	.	PUNCT
ftr-348	31	1	two	two	NUM
ftr-348	31	2	years	year	NOUN
ftr-348	31	3	later	later	ADV
ftr-348	31	4	,	,	PUNCT
ftr-348	31	5	ralph	ralph	PROPN
ftr-348	31	6	asked	ask	VERB
ftr-348	31	7	helen	helen	PROPN
ftr-348	31	8	to	to	PART
ftr-348	31	9	represent	represent	VERB
ftr-348	31	10	him	he	PRON
ftr-348	31	11	in	in	ADP
ftr-348	31	12	a	a	DET
ftr-348	31	13	divorce	divorce	NOUN
ftr-348	31	14	.	.	PUNCT
ftr-348	32	1	after	after	ADP
ftr-348	32	2	doing	do	VERB
ftr-348	32	3	so	so	ADV
ftr-348	32	4	,	,	PUNCT
ftr-348	32	5	helen	helen	PROPN
ftr-348	32	6	wanted	want	VERB
ftr-348	32	7	to	to	PART
ftr-348	32	8	charge	charge	VERB
ftr-348	32	9	ralph	ralph	NOUN
ftr-348	32	10	for	for	ADP
ftr-348	32	11	her	her	PRON
ftr-348	32	12	services	service	NOUN
ftr-348	32	13	,	,	PUNCT
ftr-348	32	14	but	but	CCONJ
ftr-348	32	15	felt	feel	VERB
ftr-348	32	16	constrained	constrain	VERB
ftr-348	32	17	2	2	NUM
ftr-348	32	18	.	.	PUNCT
ftr-348	32	19	reg	reg	NOUN
ftr-348	32	20	.	.	PUNCT
ftr-348	33	1	§	§	NOUN
ftr-348	33	2	1.61	1.61	NUM
ftr-348	33	3	-	-	SYM
ftr-348	33	4	2(d)(1	2(d)(1	NUM
ftr-348	33	5	)	)	PUNCT
ftr-348	33	6	.	.	PUNCT
ftr-348	34	1	3	3	X
ftr-348	34	2	.	.	X
ftr-348	34	3	section	section	NOUN
ftr-348	34	4	102	102	NUM
ftr-348	34	5	of	of	ADP
ftr-348	34	6	the	the	DET
ftr-348	34	7	code	code	NOUN
ftr-348	34	8	excludes	exclude	VERB
ftr-348	34	9	from	from	ADP
ftr-348	34	10	income	income	NOUN
ftr-348	34	11	property	property	NOUN
ftr-348	34	12	received	receive	VERB
ftr-348	34	13	as	as	ADP
ftr-348	34	14	a	a	DET
ftr-348	34	15	gift	gift	NOUN
ftr-348	34	16	.	.	PUNCT
ftr-348	35	1	there	there	PRON
ftr-348	35	2	is	be	VERB
ftr-348	35	3	no	no	DET
ftr-348	35	4	statutory	statutory	ADJ
ftr-348	35	5	provision	provision	NOUN
ftr-348	35	6	excluding	exclude	VERB
ftr-348	35	7	the	the	DET
ftr-348	35	8	gift	gift	NOUN
ftr-348	35	9	of	of	ADP
ftr-348	35	10	services	service	NOUN
ftr-348	35	11	.	.	PUNCT
ftr-348	36	1	there	there	PRON
ftr-348	36	2	is	be	VERB
ftr-348	36	3	no	no	DET
ftr-348	36	4	reason	reason	NOUN
ftr-348	36	5	to	to	PART
ftr-348	36	6	treat	treat	VERB
ftr-348	36	7	the	the	DET
ftr-348	36	8	receipt	receipt	NOUN
ftr-348	36	9	of	of	ADP
ftr-348	36	10	a	a	DET
ftr-348	36	11	gift	gift	NOUN
ftr-348	36	12	of	of	ADP
ftr-348	36	13	services	service	NOUN
ftr-348	36	14	differently	differently	ADV
ftr-348	36	15	from	from	ADP
ftr-348	36	16	a	a	DET
ftr-348	36	17	gift	gift	NOUN
ftr-348	36	18	of	of	ADP
ftr-348	36	19	property	property	NOUN
ftr-348	36	20	,	,	PUNCT
ftr-348	36	21	and	and	CCONJ
ftr-348	36	22	the	the	DET
ftr-348	36	23	receipt	receipt	NOUN
ftr-348	36	24	of	of	ADP
ftr-348	36	25	gratuitous	gratuitous	ADJ
ftr-348	36	26	services	service	NOUN
ftr-348	36	27	has	have	AUX
ftr-348	36	28	never	never	ADV
ftr-348	36	29	been	be	AUX
ftr-348	36	30	subjected	subject	VERB
ftr-348	36	31	to	to	ADP
ftr-348	36	32	taxation	taxation	NOUN
ftr-348	36	33	.	.	PUNCT
ftr-348	37	1	this	this	PRON
ftr-348	37	2	is	be	AUX
ftr-348	37	3	part	part	NOUN
ftr-348	37	4	of	of	ADP
ftr-348	37	5	the	the	DET
ftr-348	37	6	common	common	ADJ
ftr-348	37	7	law	law	NOUN
ftr-348	37	8	of	of	ADP
ftr-348	37	9	taxation	taxation	NOUN
ftr-348	37	10	.	.	PUNCT
ftr-348	38	1	indeed	indeed	ADV
ftr-348	38	2	,	,	PUNCT
ftr-348	38	3	the	the	DET
ftr-348	38	4	gratuitous	gratuitous	ADJ
ftr-348	38	5	performance	performance	NOUN
ftr-348	38	6	of	of	ADP
ftr-348	38	7	services	service	NOUN
ftr-348	38	8	for	for	ADP
ftr-348	38	9	another	another	PRON
ftr-348	38	10	is	be	AUX
ftr-348	38	11	not	not	PART
ftr-348	38	12	even	even	ADV
ftr-348	38	13	subject	subject	ADJ
ftr-348	38	14	to	to	ADP
ftr-348	38	15	gift	gift	NOUN
ftr-348	38	16	taxation	taxation	NOUN
ftr-348	38	17	.	.	PUNCT
ftr-348	39	1	see	see	VERB
ftr-348	39	2	rev	rev	PROPN
ftr-348	39	3	.	.	PROPN
ftr-348	39	4	rul	rul	PROPN
ftr-348	39	5	.	.	PUNCT
ftr-348	40	1	66	66	NUM
ftr-348	40	2	-	-	SYM
ftr-348	40	3	167	167	NUM
ftr-348	40	4	,	,	PUNCT
ftr-348	40	5	1966	1966	NUM
ftr-348	40	6	-	-	SYM
ftr-348	40	7	1	1	NUM
ftr-348	40	8	c.b	c.b	PROPN
ftr-348	40	9	.	.	PROPN
ftr-348	40	10	20	20	NUM
ftr-348	40	11	.	.	PUNCT
ftr-348	40	12	2011	2011	NUM
ftr-348	40	13	]	]	PUNCT
ftr-348	40	14	exclusion	exclusion	NOUN
ftr-348	40	15	from	from	ADP
ftr-348	40	16	income	income	NOUN
ftr-348	40	17	of	of	ADP
ftr-348	40	18	compensation	compensation	NOUN
ftr-348	40	19	685	685	NUM
ftr-348	40	20	not	not	PART
ftr-348	40	21	to	to	PART
ftr-348	40	22	charge	charge	VERB
ftr-348	40	23	him	he	PRON
ftr-348	40	24	because	because	SCONJ
ftr-348	40	25	of	of	ADP
ftr-348	40	26	having	having	AUX
ftr-348	40	27	accepted	accept	VERB
ftr-348	40	28	the	the	DET
ftr-348	40	29	gift	gift	NOUN
ftr-348	40	30	of	of	ADP
ftr-348	40	31	ralph	ralph	PROPN
ftr-348	40	32	’s	’s	PART
ftr-348	40	33	services	service	NOUN
ftr-348	40	34	two	two	NUM
ftr-348	40	35	years	year	NOUN
ftr-348	40	36	earlier	early	ADV
ftr-348	40	37	.	.	PUNCT
ftr-348	41	1	in	in	ADP
ftr-348	41	2	the	the	DET
ftr-348	41	3	view	view	NOUN
ftr-348	41	4	of	of	ADP
ftr-348	41	5	the	the	DET
ftr-348	41	6	author	author	NOUN
ftr-348	41	7	,	,	PUNCT
ftr-348	41	8	helen	helen	PROPN
ftr-348	41	9	’s	’s	PART
ftr-348	41	10	provision	provision	NOUN
ftr-348	41	11	of	of	ADP
ftr-348	41	12	legal	legal	ADJ
ftr-348	41	13	services	service	NOUN
ftr-348	41	14	to	to	ADP
ftr-348	41	15	ralph	ralph	PROPN
ftr-348	41	16	was	be	AUX
ftr-348	41	17	not	not	PART
ftr-348	41	18	made	make	VERB
ftr-348	41	19	out	out	ADP
ftr-348	41	20	of	of	ADP
ftr-348	41	21	“	"	PUNCT
ftr-348	41	22	detached	detached	ADJ
ftr-348	41	23	and	and	CCONJ
ftr-348	41	24	disinterested	disinterested	ADJ
ftr-348	41	25	generosity	generosity	NOUN
ftr-348	41	26	.	.	PUNCT
ftr-348	41	27	”4	”4	PUNCT
ftr-348	42	1	the	the	DET
ftr-348	42	2	transfer	transfer	NOUN
ftr-348	42	3	was	be	AUX
ftr-348	42	4	not	not	PART
ftr-348	42	5	motivated	motivate	VERB
ftr-348	42	6	by	by	ADP
ftr-348	42	7	love	love	NOUN
ftr-348	42	8	,	,	PUNCT
ftr-348	42	9	affection	affection	NOUN
ftr-348	42	10	,	,	PUNCT
ftr-348	42	11	or	or	CCONJ
ftr-348	42	12	sympathy	sympathy	NOUN
ftr-348	42	13	.	.	PUNCT
ftr-348	43	1	the	the	DET
ftr-348	43	2	value	value	NOUN
ftr-348	43	3	of	of	ADP
ftr-348	43	4	her	her	PRON
ftr-348	43	5	services	service	NOUN
ftr-348	43	6	should	should	AUX
ftr-348	43	7	therefore	therefore	ADV
ftr-348	43	8	be	be	AUX
ftr-348	43	9	income	income	NOUN
ftr-348	43	10	to	to	ADP
ftr-348	43	11	ralph	ralph	PROPN
ftr-348	43	12	.	.	PUNCT
ftr-348	44	1	does	do	AUX
ftr-348	44	2	helen	helen	PROPN
ftr-348	44	3	’s	’s	PART
ftr-348	44	4	nondonative	nondonative	ADJ
ftr-348	44	5	purpose	purpose	NOUN
ftr-348	44	6	in	in	ADP
ftr-348	44	7	not	not	PART
ftr-348	44	8	charging	charge	VERB
ftr-348	44	9	ralph	ralph	NOUN
ftr-348	44	10	for	for	SCONJ
ftr-348	44	11	her	her	PRON
ftr-348	44	12	services	service	NOUN
ftr-348	44	13	convert	convert	VERB
ftr-348	44	14	ralph	ralph	PROPN
ftr-348	44	15	’s	’s	PART
ftr-348	44	16	“	"	PUNCT
ftr-348	44	17	gift	gift	NOUN
ftr-348	44	18	”	"	PUNCT
ftr-348	44	19	to	to	ADP
ftr-348	44	20	her	she	PRON
ftr-348	44	21	into	into	ADP
ftr-348	44	22	being	be	AUX
ftr-348	44	23	one	one	NUM
ftr-348	44	24	side	side	NOUN
ftr-348	44	25	of	of	ADP
ftr-348	44	26	an	an	DET
ftr-348	44	27	exchange	exchange	NOUN
ftr-348	44	28	so	so	SCONJ
ftr-348	44	29	that	that	SCONJ
ftr-348	44	30	her	her	PRON
ftr-348	44	31	receipt	receipt	NOUN
ftr-348	44	32	of	of	ADP
ftr-348	44	33	ralph	ralph	PROPN
ftr-348	44	34	’s	’s	PART
ftr-348	44	35	services	service	NOUN
ftr-348	44	36	is	be	AUX
ftr-348	44	37	income	income	NOUN
ftr-348	44	38	to	to	ADP
ftr-348	44	39	her	she	PRON
ftr-348	44	40	?	?	PUNCT
ftr-348	45	1	that	that	PRON
ftr-348	45	2	would	would	AUX
ftr-348	45	3	require	require	VERB
ftr-348	45	4	helen	helen	PROPN
ftr-348	45	5	to	to	PART
ftr-348	45	6	file	file	VERB
ftr-348	45	7	an	an	DET
ftr-348	45	8	amended	amend	VERB
ftr-348	45	9	return	return	NOUN
ftr-348	45	10	.	.	PUNCT
ftr-348	46	1	can	can	AUX
ftr-348	46	2	the	the	DET
ftr-348	46	3	character	character	NOUN
ftr-348	46	4	of	of	ADP
ftr-348	46	5	a	a	DET
ftr-348	46	6	transfer	transfer	NOUN
ftr-348	46	7	be	be	AUX
ftr-348	46	8	changed	change	VERB
ftr-348	46	9	retroactively	retroactively	ADV
ftr-348	46	10	?	?	PUNCT
ftr-348	47	1	ralph	ralph	PROPN
ftr-348	47	2	’s	’s	PART
ftr-348	47	3	intention	intention	NOUN
ftr-348	47	4	to	to	PART
ftr-348	47	5	provide	provide	VERB
ftr-348	47	6	his	his	PRON
ftr-348	47	7	medical	medical	ADJ
ftr-348	47	8	services	service	NOUN
ftr-348	47	9	gratuitously	gratuitously	ADV
ftr-348	47	10	is	be	AUX
ftr-348	47	11	determined	determine	VERB
ftr-348	47	12	as	as	ADP
ftr-348	47	13	of	of	ADP
ftr-348	47	14	the	the	DET
ftr-348	47	15	time	time	NOUN
ftr-348	47	16	of	of	ADP
ftr-348	47	17	his	his	PRON
ftr-348	47	18	donation	donation	NOUN
ftr-348	47	19	and	and	CCONJ
ftr-348	47	20	is	be	AUX
ftr-348	47	21	not	not	PART
ftr-348	47	22	affected	affect	VERB
ftr-348	47	23	by	by	ADP
ftr-348	47	24	helen	helen	PROPN
ftr-348	47	25	’s	’s	PART
ftr-348	47	26	actions	action	NOUN
ftr-348	47	27	,	,	PUNCT
ftr-348	47	28	but	but	CCONJ
ftr-348	47	29	the	the	DET
ftr-348	47	30	subsequent	subsequent	ADJ
ftr-348	47	31	event	event	NOUN
ftr-348	47	32	does	do	AUX
ftr-348	47	33	put	put	VERB
ftr-348	47	34	the	the	DET
ftr-348	47	35	matter	matter	NOUN
ftr-348	47	36	into	into	ADP
ftr-348	47	37	a	a	DET
ftr-348	47	38	different	different	ADJ
ftr-348	47	39	light	light	NOUN
ftr-348	47	40	.	.	PUNCT
ftr-348	48	1	in	in	ADP
ftr-348	48	2	the	the	DET
ftr-348	48	3	view	view	NOUN
ftr-348	48	4	of	of	ADP
ftr-348	48	5	the	the	DET
ftr-348	48	6	author	author	NOUN
ftr-348	48	7	,	,	PUNCT
ftr-348	48	8	ralph	ralph	PROPN
ftr-348	48	9	’s	’s	PART
ftr-348	48	10	gift	gift	NOUN
ftr-348	48	11	to	to	ADP
ftr-348	48	12	helen	helen	PROPN
ftr-348	48	13	should	should	AUX
ftr-348	48	14	not	not	PART
ftr-348	48	15	lose	lose	VERB
ftr-348	48	16	its	its	PRON
ftr-348	48	17	donative	donative	ADJ
ftr-348	48	18	character	character	NOUN
ftr-348	48	19	and	and	CCONJ
ftr-348	48	20	so	so	ADV
ftr-348	48	21	should	should	AUX
ftr-348	48	22	not	not	PART
ftr-348	48	23	be	be	AUX
ftr-348	48	24	taxed	tax	VERB
ftr-348	48	25	to	to	ADP
ftr-348	48	26	her	she	PRON
ftr-348	48	27	.	.	PUNCT
ftr-348	49	1	so	so	ADV
ftr-348	49	2	,	,	PUNCT
ftr-348	49	3	we	we	PRON
ftr-348	49	4	are	be	AUX
ftr-348	49	5	left	leave	VERB
ftr-348	49	6	with	with	ADP
ftr-348	49	7	the	the	DET
ftr-348	49	8	strange	strange	ADJ
ftr-348	49	9	result	result	NOUN
ftr-348	49	10	that	that	SCONJ
ftr-348	49	11	ralph	ralph	PROPN
ftr-348	49	12	is	be	AUX
ftr-348	49	13	taxed	tax	VERB
ftr-348	49	14	on	on	ADP
ftr-348	49	15	the	the	DET
ftr-348	49	16	receipt	receipt	NOUN
ftr-348	49	17	of	of	ADP
ftr-348	49	18	helen	helen	PROPN
ftr-348	49	19	’s	’s	PART
ftr-348	49	20	services	service	NOUN
ftr-348	49	21	,	,	PUNCT
ftr-348	49	22	but	but	CCONJ
ftr-348	49	23	helen	helen	PROPN
ftr-348	49	24	is	be	AUX
ftr-348	49	25	not	not	PART
ftr-348	49	26	taxed	tax	VERB
ftr-348	49	27	.	.	PUNCT
ftr-348	50	1	in	in	ADP
ftr-348	50	2	effect	effect	NOUN
ftr-348	50	3	,	,	PUNCT
ftr-348	50	4	one	one	NUM
ftr-348	50	5	side	side	NOUN
ftr-348	50	6	of	of	ADP
ftr-348	50	7	the	the	DET
ftr-348	50	8	transaction	transaction	NOUN
ftr-348	50	9	is	be	AUX
ftr-348	50	10	treated	treat	VERB
ftr-348	50	11	as	as	ADP
ftr-348	50	12	a	a	DET
ftr-348	50	13	taxable	taxable	ADJ
ftr-348	50	14	exchange	exchange	NOUN
ftr-348	50	15	,	,	PUNCT
ftr-348	50	16	and	and	CCONJ
ftr-348	50	17	the	the	DET
ftr-348	50	18	other	other	ADJ
ftr-348	50	19	side	side	NOUN
ftr-348	50	20	is	be	AUX
ftr-348	50	21	treated	treat	VERB
ftr-348	50	22	as	as	ADP
ftr-348	50	23	an	an	DET
ftr-348	50	24	independent	independent	ADJ
ftr-348	50	25	transfer	transfer	NOUN
ftr-348	50	26	that	that	PRON
ftr-348	50	27	is	be	AUX
ftr-348	50	28	not	not	PART
ftr-348	50	29	part	part	NOUN
ftr-348	50	30	of	of	ADP
ftr-348	50	31	the	the	DET
ftr-348	50	32	exchange	exchange	NOUN
ftr-348	50	33	.	.	PUNCT
ftr-348	51	1	when	when	SCONJ
ftr-348	51	2	each	each	PRON
ftr-348	51	3	of	of	ADP
ftr-348	51	4	two	two	NUM
ftr-348	51	5	parties	party	NOUN
ftr-348	51	6	receives	receive	VERB
ftr-348	51	7	services	service	NOUN
ftr-348	51	8	from	from	ADP
ftr-348	51	9	the	the	DET
ftr-348	51	10	other	other	ADJ
ftr-348	51	11	but	but	CCONJ
ftr-348	51	12	there	there	PRON
ftr-348	51	13	is	be	VERB
ftr-348	51	14	no	no	DET
ftr-348	51	15	explicit	explicit	ADJ
ftr-348	51	16	agreement	agreement	NOUN
ftr-348	51	17	to	to	PART
ftr-348	51	18	exchange	exchange	VERB
ftr-348	51	19	services	service	NOUN
ftr-348	51	20	,	,	PUNCT
ftr-348	51	21	a	a	DET
ftr-348	51	22	question	question	NOUN
ftr-348	51	23	can	can	AUX
ftr-348	51	24	arise	arise	VERB
ftr-348	51	25	as	as	ADP
ftr-348	51	26	to	to	ADP
ftr-348	51	27	whether	whether	SCONJ
ftr-348	51	28	there	there	PRON
ftr-348	51	29	was	be	VERB
ftr-348	51	30	an	an	DET
ftr-348	51	31	unstated	unstated	ADJ
ftr-348	51	32	understanding	understanding	NOUN
ftr-348	51	33	that	that	SCONJ
ftr-348	51	34	services	service	NOUN
ftr-348	51	35	would	would	AUX
ftr-348	51	36	be	be	AUX
ftr-348	51	37	provided	provide	VERB
ftr-348	51	38	by	by	ADP
ftr-348	51	39	each	each	DET
ftr-348	51	40	party	party	NOUN
ftr-348	51	41	to	to	ADP
ftr-348	51	42	the	the	DET
ftr-348	51	43	other	other	ADJ
ftr-348	51	44	.	.	PUNCT
ftr-348	52	1	should	should	AUX
ftr-348	52	2	all	all	PRON
ftr-348	52	3	or	or	CCONJ
ftr-348	52	4	some	some	PRON
ftr-348	52	5	of	of	ADP
ftr-348	52	6	those	those	DET
ftr-348	52	7	services	service	NOUN
ftr-348	52	8	be	be	AUX
ftr-348	52	9	treated	treat	VERB
ftr-348	52	10	as	as	ADP
ftr-348	52	11	compensation	compensation	NOUN
ftr-348	52	12	for	for	ADP
ftr-348	52	13	the	the	DET
ftr-348	52	14	other	other	ADJ
ftr-348	52	15	?	?	PUNCT
ftr-348	53	1	for	for	ADP
ftr-348	53	2	example	example	NOUN
ftr-348	53	3	,	,	PUNCT
ftr-348	53	4	george	george	PROPN
ftr-348	53	5	and	and	CCONJ
ftr-348	53	6	pat	pat	PROPN
ftr-348	53	7	room	room	NOUN
ftr-348	53	8	together	together	ADV
ftr-348	53	9	and	and	CCONJ
ftr-348	53	10	divide	divide	VERB
ftr-348	53	11	the	the	DET
ftr-348	53	12	household	household	NOUN
ftr-348	53	13	chores	chore	NOUN
ftr-348	53	14	.	.	PUNCT
ftr-348	54	1	george	george	PROPN
ftr-348	54	2	cooks	cook	VERB
ftr-348	54	3	their	their	PRON
ftr-348	54	4	meals	meal	NOUN
ftr-348	54	5	,	,	PUNCT
ftr-348	54	6	and	and	CCONJ
ftr-348	54	7	pat	pat	NOUN
ftr-348	54	8	cleans	clean	VERB
ftr-348	54	9	the	the	DET
ftr-348	54	10	dishes	dish	NOUN
ftr-348	54	11	.	.	PUNCT
ftr-348	55	1	george	george	PROPN
ftr-348	55	2	does	do	VERB
ftr-348	55	3	the	the	DET
ftr-348	55	4	laundry	laundry	NOUN
ftr-348	55	5	,	,	PUNCT
ftr-348	55	6	and	and	CCONJ
ftr-348	55	7	pat	pat	NOUN
ftr-348	55	8	cleans	clean	VERB
ftr-348	55	9	the	the	DET
ftr-348	55	10	house	house	NOUN
ftr-348	55	11	,	,	PUNCT
ftr-348	55	12	etc	etc	X
ftr-348	55	13	.	.	X
ftr-348	56	1	in	in	ADP
ftr-348	56	2	those	those	DET
ftr-348	56	3	4	4	NUM
ftr-348	56	4	.	.	PUNCT
ftr-348	57	1	see	see	VERB
ftr-348	57	2	commissioner	commissioner	NOUN
ftr-348	57	3	v.	v.	PROPN
ftr-348	57	4	duberstein	duberstein	PROPN
ftr-348	57	5	,	,	PUNCT
ftr-348	57	6	363	363	NUM
ftr-348	57	7	u.s	u.s	PROPN
ftr-348	57	8	.	.	PROPN
ftr-348	57	9	278	278	NUM
ftr-348	57	10	,	,	PUNCT
ftr-348	57	11	285	285	NUM
ftr-348	57	12	(	(	PUNCT
ftr-348	57	13	1960	1960	NUM
ftr-348	57	14	)	)	PUNCT
ftr-348	57	15	(	(	PUNCT
ftr-348	57	16	quoting	quote	VERB
ftr-348	57	17	commissioner	commissioner	NOUN
ftr-348	57	18	v.	v.	ADP
ftr-348	57	19	lobue	lobue	PROPN
ftr-348	57	20	,	,	PUNCT
ftr-348	57	21	351	351	NUM
ftr-348	57	22	u.s	u.s	PROPN
ftr-348	57	23	.	.	PROPN
ftr-348	57	24	243	243	NUM
ftr-348	57	25	,	,	PUNCT
ftr-348	57	26	246	246	NUM
ftr-348	57	27	(	(	PUNCT
ftr-348	57	28	1956	1956	NUM
ftr-348	57	29	)	)	PUNCT
ftr-348	57	30	)	)	PUNCT
ftr-348	57	31	(	(	PUNCT
ftr-348	57	32	establishing	establish	VERB
ftr-348	57	33	the	the	DET
ftr-348	57	34	“	"	PUNCT
ftr-348	57	35	detached	detached	ADJ
ftr-348	57	36	and	and	CCONJ
ftr-348	57	37	disinterested	disinterested	ADJ
ftr-348	57	38	generosity	generosity	NOUN
ftr-348	57	39	”	"	PUNCT
ftr-348	57	40	standard	standard	NOUN
ftr-348	57	41	for	for	ADP
ftr-348	57	42	determining	determine	VERB
ftr-348	57	43	a	a	DET
ftr-348	57	44	gift	gift	NOUN
ftr-348	57	45	)	)	PUNCT
ftr-348	57	46	.	.	PUNCT
ftr-348	58	1	that	that	DET
ftr-348	58	2	standard	standard	NOUN
ftr-348	58	3	is	be	AUX
ftr-348	58	4	not	not	PART
ftr-348	58	5	applied	apply	VERB
ftr-348	58	6	literally	literally	ADV
ftr-348	58	7	because	because	SCONJ
ftr-348	58	8	very	very	ADV
ftr-348	58	9	few	few	ADJ
ftr-348	58	10	transfers	transfer	NOUN
ftr-348	58	11	are	be	AUX
ftr-348	58	12	totally	totally	ADV
ftr-348	58	13	devoid	devoid	ADJ
ftr-348	58	14	of	of	ADP
ftr-348	58	15	any	any	DET
ftr-348	58	16	selfish	selfish	ADJ
ftr-348	58	17	purpose	purpose	NOUN
ftr-348	58	18	,	,	PUNCT
ftr-348	58	19	even	even	ADV
ftr-348	58	20	if	if	SCONJ
ftr-348	58	21	it	it	PRON
ftr-348	58	22	is	be	AUX
ftr-348	58	23	no	no	PRON
ftr-348	58	24	more	more	ADJ
ftr-348	58	25	than	than	SCONJ
ftr-348	58	26	to	to	PART
ftr-348	58	27	enjoy	enjoy	VERB
ftr-348	58	28	the	the	DET
ftr-348	58	29	gratitude	gratitude	NOUN
ftr-348	58	30	of	of	ADP
ftr-348	58	31	the	the	DET
ftr-348	58	32	donee	donee	NOUN
ftr-348	58	33	.	.	PUNCT
ftr-348	59	1	in	in	ADP
ftr-348	59	2	goodwin	goodwin	PROPN
ftr-348	59	3	v.	v.	PROPN
ftr-348	59	4	united	united	PROPN
ftr-348	59	5	states	states	PROPN
ftr-348	59	6	,	,	PUNCT
ftr-348	59	7	the	the	DET
ftr-348	59	8	court	court	NOUN
ftr-348	59	9	said	say	VERB
ftr-348	59	10	:	:	PUNCT
ftr-348	59	11	many	many	ADJ
ftr-348	59	12	courts	court	NOUN
ftr-348	59	13	nevertheless	nevertheless	ADV
ftr-348	59	14	give	give	VERB
ftr-348	59	15	talismanic	talismanic	ADJ
ftr-348	59	16	weight	weight	NOUN
ftr-348	59	17	to	to	ADP
ftr-348	59	18	a	a	DET
ftr-348	59	19	phrase	phrase	NOUN
ftr-348	59	20	used	use	VERB
ftr-348	59	21	more	more	ADV
ftr-348	59	22	casually	casually	ADV
ftr-348	59	23	in	in	ADP
ftr-348	59	24	the	the	DET
ftr-348	59	25	duberstein	duberstein	ADJ
ftr-348	59	26	opinion	opinion	NOUN
ftr-348	59	27	—	—	PUNCT
ftr-348	59	28	that	that	SCONJ
ftr-348	59	29	a	a	DET
ftr-348	59	30	transfer	transfer	NOUN
ftr-348	59	31	to	to	PART
ftr-348	59	32	be	be	AUX
ftr-348	59	33	a	a	DET
ftr-348	59	34	gift	gift	NOUN
ftr-348	59	35	must	must	AUX
ftr-348	59	36	be	be	AUX
ftr-348	59	37	the	the	DET
ftr-348	59	38	product	product	NOUN
ftr-348	59	39	of	of	ADP
ftr-348	59	40	“	"	PUNCT
ftr-348	59	41	detached	detached	ADJ
ftr-348	59	42	and	and	CCONJ
ftr-348	59	43	disinterested	disinterested	ADJ
ftr-348	59	44	generosity	generosity	NOUN
ftr-348	59	45	.	.	PUNCT
ftr-348	59	46	”	"	PUNCT
ftr-348	59	47	.	.	PUNCT
ftr-348	59	48	.	.	PUNCT
ftr-348	59	49	.	.	PUNCT
ftr-348	60	1	to	to	PART
ftr-348	60	2	decide	decide	VERB
ftr-348	60	3	close	close	ADJ
ftr-348	60	4	cases	case	NOUN
ftr-348	60	5	using	use	VERB
ftr-348	60	6	this	this	DET
ftr-348	60	7	phrase	phrase	NOUN
ftr-348	60	8	requires	require	VERB
ftr-348	60	9	careful	careful	ADJ
ftr-348	60	10	analysis	analysis	NOUN
ftr-348	60	11	of	of	ADP
ftr-348	60	12	what	what	PRON
ftr-348	60	13	detached	detach	VERB
ftr-348	60	14	and	and	CCONJ
ftr-348	60	15	disinterested	disinterested	ADJ
ftr-348	60	16	generosity	generosity	NOUN
ftr-348	60	17	means	mean	VERB
ftr-348	60	18	in	in	ADP
ftr-348	60	19	different	different	ADJ
ftr-348	60	20	contexts	contexts	NOUN
ftr-348	60	21	.	.	PUNCT
ftr-348	61	1	thus	thus	ADV
ftr-348	61	2	,	,	PUNCT
ftr-348	61	3	the	the	DET
ftr-348	61	4	phrase	phrase	NOUN
ftr-348	61	5	is	be	AUX
ftr-348	61	6	more	more	ADV
ftr-348	61	7	sound	sound	ADJ
ftr-348	61	8	bite	bite	NOUN
ftr-348	61	9	than	than	ADP
ftr-348	61	10	talisman	talisman	NOUN
ftr-348	61	11	.	.	PUNCT
ftr-348	62	1	goodwin	goodwin	PROPN
ftr-348	62	2	,	,	PUNCT
ftr-348	62	3	67	67	NUM
ftr-348	62	4	f.3d	f.3d	NUM
ftr-348	62	5	149	149	NUM
ftr-348	62	6	,	,	PUNCT
ftr-348	62	7	152	152	NUM
ftr-348	62	8	n.3	n.3	NOUN
ftr-348	62	9	(	(	PUNCT
ftr-348	62	10	8th	8th	ADJ
ftr-348	62	11	cir	cir	NOUN
ftr-348	62	12	.	.	PROPN
ftr-348	62	13	1995	1995	NUM
ftr-348	62	14	)	)	PUNCT
ftr-348	62	15	(	(	PUNCT
ftr-348	62	16	citation	citation	NOUN
ftr-348	62	17	omitted	omit	VERB
ftr-348	62	18	)	)	PUNCT
ftr-348	62	19	.	.	PUNCT
ftr-348	63	1	there	there	PRON
ftr-348	63	2	is	be	VERB
ftr-348	63	3	a	a	DET
ftr-348	63	4	substantial	substantial	ADJ
ftr-348	63	5	question	question	NOUN
ftr-348	63	6	as	as	ADP
ftr-348	63	7	to	to	ADP
ftr-348	63	8	whether	whether	SCONJ
ftr-348	63	9	the	the	DET
ftr-348	63	10	moral	moral	ADJ
ftr-348	63	11	constraint	constraint	NOUN
ftr-348	63	12	that	that	PRON
ftr-348	63	13	prevented	prevent	VERB
ftr-348	63	14	helen	helen	PROPN
ftr-348	63	15	from	from	ADP
ftr-348	63	16	charging	charge	VERB
ftr-348	63	17	ralph	ralph	PROPN
ftr-348	63	18	precludes	preclude	VERB
ftr-348	63	19	gift	gift	NOUN
ftr-348	63	20	treatment	treatment	NOUN
ftr-348	63	21	,	,	PUNCT
ftr-348	63	22	but	but	CCONJ
ftr-348	63	23	the	the	DET
ftr-348	63	24	author	author	NOUN
ftr-348	63	25	believes	believe	VERB
ftr-348	63	26	that	that	SCONJ
ftr-348	63	27	it	it	PRON
ftr-348	63	28	does	do	VERB
ftr-348	63	29	.	.	PUNCT
ftr-348	64	1	her	her	PRON
ftr-348	64	2	transfer	transfer	NOUN
ftr-348	64	3	was	be	AUX
ftr-348	64	4	not	not	PART
ftr-348	64	5	motivated	motivate	VERB
ftr-348	64	6	by	by	ADP
ftr-348	64	7	affection	affection	NOUN
ftr-348	64	8	or	or	CCONJ
ftr-348	64	9	a	a	DET
ftr-348	64	10	concern	concern	NOUN
ftr-348	64	11	for	for	ADP
ftr-348	64	12	ralph	ralph	PROPN
ftr-348	64	13	.	.	PUNCT
ftr-348	65	1	686	686	NUM
ftr-348	65	2	florida	florida	PROPN
ftr-348	65	3	tax	tax	NOUN
ftr-348	65	4	review	review	NOUN
ftr-348	65	5	[	[	X
ftr-348	65	6	vol	vol	NOUN
ftr-348	65	7	.	.	PUNCT
ftr-348	66	1	11:8	11:8	NUM
ftr-348	66	2	circumstances	circumstance	NOUN
ftr-348	66	3	,	,	PUNCT
ftr-348	66	4	even	even	ADV
ftr-348	66	5	if	if	SCONJ
ftr-348	66	6	the	the	DET
ftr-348	66	7	parties	party	NOUN
ftr-348	66	8	did	do	AUX
ftr-348	66	9	not	not	PART
ftr-348	66	10	explicitly	explicitly	ADV
ftr-348	66	11	divide	divide	VERB
ftr-348	66	12	the	the	DET
ftr-348	66	13	chores	chore	NOUN
ftr-348	66	14	,	,	PUNCT
ftr-348	66	15	it	it	PRON
ftr-348	66	16	would	would	AUX
ftr-348	66	17	be	be	AUX
ftr-348	66	18	reasonable	reasonable	ADJ
ftr-348	66	19	to	to	PART
ftr-348	66	20	conclude	conclude	VERB
ftr-348	66	21	that	that	SCONJ
ftr-348	66	22	there	there	PRON
ftr-348	66	23	was	be	VERB
ftr-348	66	24	an	an	DET
ftr-348	66	25	implicit	implicit	ADJ
ftr-348	66	26	understanding	understanding	NOUN
ftr-348	66	27	that	that	SCONJ
ftr-348	66	28	the	the	DET
ftr-348	66	29	chores	chore	NOUN
ftr-348	66	30	would	would	AUX
ftr-348	66	31	be	be	AUX
ftr-348	66	32	divided	divide	VERB
ftr-348	66	33	so	so	SCONJ
ftr-348	66	34	that	that	SCONJ
ftr-348	66	35	one	one	PRON
ftr-348	66	36	can	can	AUX
ftr-348	66	37	be	be	AUX
ftr-348	66	38	seen	see	VERB
ftr-348	66	39	as	as	SCONJ
ftr-348	66	40	done	do	VERB
ftr-348	66	41	in	in	ADP
ftr-348	66	42	exchange	exchange	NOUN
ftr-348	66	43	for	for	ADP
ftr-348	66	44	the	the	DET
ftr-348	66	45	other	other	ADJ
ftr-348	66	46	.	.	PUNCT
ftr-348	67	1	as	as	SCONJ
ftr-348	67	2	we	we	PRON
ftr-348	67	3	will	will	AUX
ftr-348	67	4	see	see	VERB
ftr-348	67	5	,	,	PUNCT
ftr-348	67	6	even	even	ADV
ftr-348	67	7	if	if	SCONJ
ftr-348	67	8	the	the	DET
ftr-348	67	9	arrangement	arrangement	NOUN
ftr-348	67	10	is	be	AUX
ftr-348	67	11	treated	treat	VERB
ftr-348	67	12	as	as	ADP
ftr-348	67	13	an	an	DET
ftr-348	67	14	exchange	exchange	NOUN
ftr-348	67	15	of	of	ADP
ftr-348	67	16	services	service	NOUN
ftr-348	67	17	,	,	PUNCT
ftr-348	67	18	there	there	PRON
ftr-348	67	19	will	will	AUX
ftr-348	67	20	be	be	AUX
ftr-348	67	21	no	no	DET
ftr-348	67	22	income	income	NOUN
ftr-348	67	23	tax	tax	NOUN
ftr-348	67	24	consequence	consequence	NOUN
ftr-348	67	25	.	.	PUNCT
ftr-348	68	1	ii	ii	PROPN
ftr-348	68	2	.	.	PUNCT
ftr-348	68	3	noncommercial	noncommercial	ADJ
ftr-348	68	4	zone	zone	NOUN
ftr-348	68	5	of	of	ADP
ftr-348	68	6	activity	activity	NOUN
ftr-348	68	7	although	although	SCONJ
ftr-348	68	8	there	there	PRON
ftr-348	68	9	is	be	VERB
ftr-348	68	10	no	no	DET
ftr-348	68	11	explicit	explicit	ADJ
ftr-348	68	12	authority	authority	NOUN
ftr-348	68	13	on	on	ADP
ftr-348	68	14	the	the	DET
ftr-348	68	15	subject	subject	NOUN
ftr-348	68	16	,	,	PUNCT
ftr-348	68	17	it	it	PRON
ftr-348	68	18	is	be	AUX
ftr-348	68	19	a	a	DET
ftr-348	68	20	reasonable	reasonable	ADJ
ftr-348	68	21	conclusion	conclusion	NOUN
ftr-348	68	22	from	from	ADP
ftr-348	68	23	a	a	DET
ftr-348	68	24	study	study	NOUN
ftr-348	68	25	of	of	ADP
ftr-348	68	26	the	the	DET
ftr-348	68	27	field	field	NOUN
ftr-348	68	28	of	of	ADP
ftr-348	68	29	taxation	taxation	NOUN
ftr-348	68	30	that	that	PRON
ftr-348	68	31	the	the	DET
ftr-348	68	32	income	income	NOUN
ftr-348	68	33	tax	tax	NOUN
ftr-348	68	34	operates	operate	VERB
ftr-348	68	35	only	only	ADV
ftr-348	68	36	on	on	ADP
ftr-348	68	37	commercial	commercial	ADJ
ftr-348	68	38	transactions.5	transactions.5	PROPN
ftr-348	68	39	that	that	ADV
ftr-348	68	40	is	is	ADV
ftr-348	68	41	,	,	PUNCT
ftr-348	68	42	the	the	DET
ftr-348	68	43	income	income	NOUN
ftr-348	68	44	tax	tax	NOUN
ftr-348	68	45	applies	apply	VERB
ftr-348	68	46	only	only	ADV
ftr-348	68	47	to	to	ADP
ftr-348	68	48	transactions	transaction	NOUN
ftr-348	68	49	in	in	ADP
ftr-348	68	50	which	which	PRON
ftr-348	68	51	the	the	DET
ftr-348	68	52	taxpayer	taxpayer	NOUN
ftr-348	68	53	has	have	VERB
ftr-348	68	54	,	,	PUNCT
ftr-348	68	55	either	either	CCONJ
ftr-348	68	56	voluntarily	voluntarily	ADV
ftr-348	68	57	or	or	CCONJ
ftr-348	68	58	involuntarily	involuntarily	ADV
ftr-348	68	59	,	,	PUNCT
ftr-348	68	60	entered	enter	VERB
ftr-348	68	61	into	into	ADP
ftr-348	68	62	a	a	DET
ftr-348	68	63	commercial	commercial	ADJ
ftr-348	68	64	transaction	transaction	NOUN
ftr-348	68	65	.	.	PUNCT
ftr-348	69	1	income	income	NOUN
ftr-348	69	2	derived	derive	VERB
ftr-348	69	3	from	from	ADP
ftr-348	69	4	noncommercial	noncommercial	ADJ
ftr-348	69	5	activities	activity	NOUN
ftr-348	69	6	has	have	AUX
ftr-348	69	7	not	not	PART
ftr-348	69	8	been	be	AUX
ftr-348	69	9	taxed	tax	VERB
ftr-348	69	10	,	,	PUNCT
ftr-348	69	11	and	and	CCONJ
ftr-348	69	12	yet	yet	ADV
ftr-348	69	13	the	the	DET
ftr-348	69	14	principle	principle	NOUN
ftr-348	69	15	for	for	ADP
ftr-348	69	16	excluding	exclude	VERB
ftr-348	69	17	such	such	ADJ
ftr-348	69	18	income	income	NOUN
ftr-348	69	19	has	have	AUX
ftr-348	69	20	never	never	ADV
ftr-348	69	21	been	be	AUX
ftr-348	69	22	articulated	articulate	VERB
ftr-348	69	23	.	.	PUNCT
ftr-348	70	1	it	it	PRON
ftr-348	70	2	is	be	AUX
ftr-348	70	3	the	the	DET
ftr-348	70	4	contention	contention	NOUN
ftr-348	70	5	of	of	ADP
ftr-348	70	6	the	the	DET
ftr-348	70	7	author	author	NOUN
ftr-348	70	8	that	that	SCONJ
ftr-348	70	9	the	the	DET
ftr-348	70	10	principle	principle	NOUN
ftr-348	70	11	underlying	underlie	VERB
ftr-348	70	12	the	the	DET
ftr-348	70	13	exclusion	exclusion	NOUN
ftr-348	70	14	of	of	ADP
ftr-348	70	15	such	such	ADJ
ftr-348	70	16	income	income	NOUN
ftr-348	70	17	is	be	AUX
ftr-348	70	18	that	that	SCONJ
ftr-348	70	19	the	the	DET
ftr-348	70	20	income	income	NOUN
ftr-348	70	21	tax	tax	NOUN
ftr-348	70	22	applies	apply	VERB
ftr-348	70	23	only	only	ADV
ftr-348	70	24	to	to	ADP
ftr-348	70	25	commercial	commercial	ADJ
ftr-348	70	26	activities	activity	NOUN
ftr-348	70	27	and	and	CCONJ
ftr-348	70	28	that	that	DET
ftr-348	70	29	income	income	NOUN
ftr-348	70	30	produced	produce	VERB
ftr-348	70	31	from	from	ADP
ftr-348	70	32	noncommercial	noncommercial	ADJ
ftr-348	70	33	activities	activity	NOUN
ftr-348	70	34	is	be	AUX
ftr-348	70	35	not	not	PART
ftr-348	70	36	taxable	taxable	ADJ
ftr-348	70	37	.	.	PUNCT
ftr-348	71	1	at	at	ADP
ftr-348	71	2	first	first	ADJ
ftr-348	71	3	glance	glance	NOUN
ftr-348	71	4	,	,	PUNCT
ftr-348	71	5	it	it	PRON
ftr-348	71	6	might	might	AUX
ftr-348	71	7	appear	appear	VERB
ftr-348	71	8	that	that	SCONJ
ftr-348	71	9	there	there	PRON
ftr-348	71	10	is	be	VERB
ftr-348	71	11	one	one	NUM
ftr-348	71	12	instance	instance	NOUN
ftr-348	71	13	in	in	ADP
ftr-348	71	14	which	which	PRON
ftr-348	71	15	noncommercial	noncommercial	ADJ
ftr-348	71	16	income	income	NOUN
ftr-348	71	17	is	be	AUX
ftr-348	71	18	taxed	tax	VERB
ftr-348	71	19	,	,	PUNCT
ftr-348	71	20	but	but	CCONJ
ftr-348	71	21	upon	upon	SCONJ
ftr-348	71	22	closer	close	ADJ
ftr-348	71	23	examination	examination	NOUN
ftr-348	71	24	,	,	PUNCT
ftr-348	71	25	it	it	PRON
ftr-348	71	26	is	be	AUX
ftr-348	71	27	clear	clear	ADJ
ftr-348	71	28	that	that	SCONJ
ftr-348	71	29	the	the	DET
ftr-348	71	30	provision	provision	NOUN
ftr-348	71	31	is	be	AUX
ftr-348	71	32	not	not	PART
ftr-348	71	33	an	an	DET
ftr-348	71	34	exception	exception	NOUN
ftr-348	71	35	to	to	ADP
ftr-348	71	36	the	the	DET
ftr-348	71	37	principle	principle	NOUN
ftr-348	71	38	proposed	propose	VERB
ftr-348	71	39	above	above	ADV
ftr-348	71	40	.	.	PUNCT
ftr-348	72	1	alimony	alimony	NOUN
ftr-348	72	2	is	be	AUX
ftr-348	72	3	taxed	tax	VERB
ftr-348	72	4	to	to	ADP
ftr-348	72	5	the	the	DET
ftr-348	72	6	recipient	recipient	NOUN
ftr-348	72	7	,	,	PUNCT
ftr-348	72	8	but	but	CCONJ
ftr-348	72	9	alimony	alimony	NOUN
ftr-348	72	10	is	be	AUX
ftr-348	72	11	not	not	PART
ftr-348	72	12	derived	derive	VERB
ftr-348	72	13	from	from	ADP
ftr-348	72	14	a	a	DET
ftr-348	72	15	commercial	commercial	ADJ
ftr-348	72	16	venture	venture	NOUN
ftr-348	72	17	.	.	PUNCT
ftr-348	73	1	the	the	DET
ftr-348	73	2	taxation	taxation	NOUN
ftr-348	73	3	of	of	ADP
ftr-348	73	4	alimony	alimony	NOUN
ftr-348	73	5	serves	serve	VERB
ftr-348	73	6	a	a	DET
ftr-348	73	7	specific	specific	ADJ
ftr-348	73	8	purpose	purpose	NOUN
ftr-348	73	9	that	that	PRON
ftr-348	73	10	has	have	AUX
ftr-348	73	11	nought	nought	NOUN
ftr-348	73	12	to	to	PART
ftr-348	73	13	do	do	VERB
ftr-348	73	14	with	with	ADP
ftr-348	73	15	the	the	DET
ftr-348	73	16	measurement	measurement	NOUN
ftr-348	73	17	of	of	ADP
ftr-348	73	18	income	income	NOUN
ftr-348	73	19	.	.	PUNCT
ftr-348	74	1	prior	prior	ADV
ftr-348	74	2	to	to	ADP
ftr-348	74	3	1942	1942	NUM
ftr-348	74	4	,	,	PUNCT
ftr-348	74	5	alimony	alimony	NOUN
ftr-348	74	6	was	be	AUX
ftr-348	74	7	not	not	PART
ftr-348	74	8	included	include	VERB
ftr-348	74	9	in	in	ADP
ftr-348	74	10	a	a	DET
ftr-348	74	11	recipient	recipient	NOUN
ftr-348	74	12	’s	’s	PART
ftr-348	74	13	gross	gross	ADJ
ftr-348	74	14	income.6	income.6	NOUN
ftr-348	74	15	after	after	ADP
ftr-348	74	16	the	the	DET
ftr-348	74	17	outbreak	outbreak	NOUN
ftr-348	74	18	of	of	ADP
ftr-348	74	19	world	world	PROPN
ftr-348	74	20	war	war	PROPN
ftr-348	74	21	ii	ii	PROPN
ftr-348	74	22	,	,	PUNCT
ftr-348	74	23	tax	tax	NOUN
ftr-348	74	24	rates	rate	NOUN
ftr-348	74	25	were	be	AUX
ftr-348	74	26	increased	increase	VERB
ftr-348	74	27	significantly	significantly	ADV
ftr-348	74	28	,	,	PUNCT
ftr-348	74	29	which	which	PRON
ftr-348	74	30	made	make	VERB
ftr-348	74	31	it	it	PRON
ftr-348	74	32	more	more	ADV
ftr-348	74	33	difficult	difficult	ADJ
ftr-348	74	34	for	for	SCONJ
ftr-348	74	35	a	a	DET
ftr-348	74	36	payor	payor	NOUN
ftr-348	74	37	of	of	ADP
ftr-348	74	38	alimony	alimony	NOUN
ftr-348	74	39	to	to	PART
ftr-348	74	40	meet	meet	VERB
ftr-348	74	41	his	his	PRON
ftr-348	74	42	obligations	obligation	NOUN
ftr-348	74	43	with	with	ADP
ftr-348	74	44	after	after	ADP
ftr-348	74	45	-	-	PUNCT
ftr-348	74	46	tax	tax	NOUN
ftr-348	74	47	dollars	dollar	NOUN
ftr-348	74	48	.	.	PUNCT
ftr-348	75	1	to	to	PART
ftr-348	75	2	provide	provide	VERB
ftr-348	75	3	relief	relief	NOUN
ftr-348	75	4	,	,	PUNCT
ftr-348	75	5	congress	congress	PROPN
ftr-348	75	6	decided	decide	VERB
ftr-348	75	7	to	to	PART
ftr-348	75	8	allow	allow	VERB
ftr-348	75	9	a	a	DET
ftr-348	75	10	divorced	divorced	ADJ
ftr-348	75	11	couple	couple	NOUN
ftr-348	75	12	to	to	PART
ftr-348	75	13	split	split	VERB
ftr-348	75	14	some	some	PRON
ftr-348	75	15	of	of	ADP
ftr-348	75	16	their	their	PRON
ftr-348	75	17	income	income	NOUN
ftr-348	75	18	between	between	ADP
ftr-348	75	19	each	each	DET
ftr-348	75	20	other	other	ADJ
ftr-348	75	21	so	so	SCONJ
ftr-348	75	22	that	that	SCONJ
ftr-348	75	23	they	they	PRON
ftr-348	75	24	could	could	AUX
ftr-348	75	25	take	take	VERB
ftr-348	75	26	advantage	advantage	NOUN
ftr-348	75	27	of	of	ADP
ftr-348	75	28	the	the	DET
ftr-348	75	29	lower	low	ADJ
ftr-348	75	30	tax	tax	NOUN
ftr-348	75	31	rates	rate	NOUN
ftr-348	75	32	that	that	PRON
ftr-348	75	33	one	one	NUM
ftr-348	75	34	of	of	ADP
ftr-348	75	35	them	they	PRON
ftr-348	75	36	had	have	VERB
ftr-348	75	37	.	.	PUNCT
ftr-348	76	1	the	the	DET
ftr-348	76	2	splitting	splitting	NOUN
ftr-348	76	3	of	of	ADP
ftr-348	76	4	income	income	NOUN
ftr-348	76	5	was	be	AUX
ftr-348	76	6	accomplished	accomplish	VERB
ftr-348	76	7	by	by	ADP
ftr-348	76	8	making	make	VERB
ftr-348	76	9	the	the	DET
ftr-348	76	10	receipt	receipt	NOUN
ftr-348	76	11	of	of	ADP
ftr-348	76	12	alimony	alimony	NOUN
ftr-348	76	13	taxable	taxable	ADJ
ftr-348	76	14	to	to	ADP
ftr-348	76	15	the	the	DET
ftr-348	76	16	recipient	recipient	NOUN
ftr-348	76	17	and	and	CCONJ
ftr-348	76	18	by	by	ADP
ftr-348	76	19	allowing	allow	VERB
ftr-348	76	20	a	a	DET
ftr-348	76	21	tax	tax	NOUN
ftr-348	76	22	deduction	deduction	NOUN
ftr-348	76	23	to	to	ADP
ftr-348	76	24	the	the	DET
ftr-348	76	25	payor	payor	NOUN
ftr-348	76	26	for	for	ADP
ftr-348	76	27	the	the	DET
ftr-348	76	28	5	5	NUM
ftr-348	76	29	.	.	PUNCT
ftr-348	77	1	there	there	PRON
ftr-348	77	2	is	be	VERB
ftr-348	77	3	a	a	DET
ftr-348	77	4	1917	1917	NUM
ftr-348	77	5	decision	decision	NOUN
ftr-348	77	6	of	of	ADP
ftr-348	77	7	the	the	DET
ftr-348	77	8	supreme	supreme	PROPN
ftr-348	77	9	court	court	PROPN
ftr-348	77	10	in	in	ADP
ftr-348	77	11	which	which	PRON
ftr-348	77	12	there	there	PRON
ftr-348	77	13	is	be	VERB
ftr-348	77	14	a	a	DET
ftr-348	77	15	mild	mild	ADJ
ftr-348	77	16	suggestion	suggestion	NOUN
ftr-348	77	17	that	that	SCONJ
ftr-348	77	18	taxation	taxation	NOUN
ftr-348	77	19	does	do	AUX
ftr-348	77	20	not	not	PART
ftr-348	77	21	apply	apply	VERB
ftr-348	77	22	to	to	ADP
ftr-348	77	23	noncommercial	noncommercial	ADJ
ftr-348	77	24	transactions	transaction	NOUN
ftr-348	77	25	.	.	PUNCT
ftr-348	78	1	in	in	ADP
ftr-348	78	2	holding	hold	VERB
ftr-348	78	3	that	that	DET
ftr-348	78	4	alimony	alimony	NOUN
ftr-348	78	5	was	be	AUX
ftr-348	78	6	not	not	PART
ftr-348	78	7	taxable	taxable	ADJ
ftr-348	78	8	to	to	ADP
ftr-348	78	9	the	the	DET
ftr-348	78	10	recipient	recipient	NOUN
ftr-348	78	11	,	,	PUNCT
ftr-348	78	12	the	the	DET
ftr-348	78	13	supreme	supreme	PROPN
ftr-348	78	14	court	court	PROPN
ftr-348	78	15	stated	state	VERB
ftr-348	78	16	:	:	PUNCT
ftr-348	78	17	“	"	PUNCT
ftr-348	78	18	alimony	alimony	NOUN
ftr-348	78	19	does	do	AUX
ftr-348	78	20	not	not	PART
ftr-348	78	21	arise	arise	VERB
ftr-348	78	22	from	from	ADP
ftr-348	78	23	any	any	DET
ftr-348	78	24	business	business	NOUN
ftr-348	78	25	transaction	transaction	NOUN
ftr-348	78	26	,	,	PUNCT
ftr-348	78	27	but	but	CCONJ
ftr-348	78	28	from	from	ADP
ftr-348	78	29	the	the	DET
ftr-348	78	30	relation	relation	NOUN
ftr-348	78	31	of	of	ADP
ftr-348	78	32	marriage	marriage	NOUN
ftr-348	78	33	.	.	PUNCT
ftr-348	78	34	”	"	PUNCT
ftr-348	79	1	gould	gould	PROPN
ftr-348	79	2	v.	v.	PROPN
ftr-348	79	3	gould	gould	PROPN
ftr-348	79	4	,	,	PUNCT
ftr-348	79	5	245	245	NUM
ftr-348	79	6	u.s	u.s	PROPN
ftr-348	79	7	.	.	PROPN
ftr-348	79	8	151	151	NUM
ftr-348	79	9	,	,	PUNCT
ftr-348	79	10	153	153	NUM
ftr-348	79	11	(	(	PUNCT
ftr-348	79	12	1917	1917	NUM
ftr-348	79	13	)	)	PUNCT
ftr-348	80	1	(	(	PUNCT
ftr-348	80	2	quoting	quote	VERB
ftr-348	80	3	audubon	audubon	PROPN
ftr-348	80	4	v.	v.	ADP
ftr-348	80	5	shufeldt	shufeldt	PROPN
ftr-348	80	6	,	,	PUNCT
ftr-348	80	7	181	181	NUM
ftr-348	80	8	u.s	u.s	PROPN
ftr-348	80	9	.	.	PROPN
ftr-348	80	10	575	575	NUM
ftr-348	80	11	,	,	PUNCT
ftr-348	80	12	577	577	NUM
ftr-348	80	13	(	(	PUNCT
ftr-348	80	14	1901	1901	NUM
ftr-348	80	15	)	)	PUNCT
ftr-348	80	16	)	)	PUNCT
ftr-348	80	17	,	,	PUNCT
ftr-348	80	18	superseded	supersede	VERB
ftr-348	80	19	by	by	ADP
ftr-348	80	20	statute	statute	PROPN
ftr-348	80	21	,	,	PUNCT
ftr-348	80	22	i.r.c	i.r.c	NOUN
ftr-348	80	23	.	.	PUNCT
ftr-348	81	1	§	§	PROPN
ftr-348	81	2	71(a	71(a	NUM
ftr-348	81	3	)	)	PUNCT
ftr-348	81	4	.	.	PUNCT
ftr-348	82	1	for	for	ADP
ftr-348	82	2	an	an	DET
ftr-348	82	3	interesting	interesting	ADJ
ftr-348	82	4	and	and	CCONJ
ftr-348	82	5	thoughtful	thoughtful	ADJ
ftr-348	82	6	discussion	discussion	NOUN
ftr-348	82	7	of	of	ADP
ftr-348	82	8	some	some	DET
ftr-348	82	9	aspects	aspect	NOUN
ftr-348	82	10	of	of	ADP
ftr-348	82	11	this	this	DET
ftr-348	82	12	view	view	NOUN
ftr-348	82	13	,	,	PUNCT
ftr-348	82	14	see	see	VERB
ftr-348	82	15	tsilly	tsilly	ADV
ftr-348	82	16	dagan	dagan	NOUN
ftr-348	82	17	,	,	PUNCT
ftr-348	82	18	itemizing	itemize	VERB
ftr-348	82	19	personhood	personhood	NOUN
ftr-348	82	20	,	,	PUNCT
ftr-348	82	21	29	29	NUM
ftr-348	82	22	va	va	NOUN
ftr-348	82	23	.	.	PUNCT
ftr-348	82	24	tax	tax	PROPN
ftr-348	82	25	rev	rev	PROPN
ftr-348	82	26	.	.	PROPN
ftr-348	82	27	93	93	NUM
ftr-348	82	28	(	(	PUNCT
ftr-348	82	29	2009	2009	NUM
ftr-348	82	30	)	)	PUNCT
ftr-348	82	31	.	.	PUNCT
ftr-348	83	1	professor	professor	NOUN
ftr-348	83	2	dagan	dagan	PROPN
ftr-348	83	3	builds	build	VERB
ftr-348	83	4	on	on	ADP
ftr-348	83	5	scholarship	scholarship	NOUN
ftr-348	83	6	dealing	deal	VERB
ftr-348	83	7	with	with	ADP
ftr-348	83	8	the	the	DET
ftr-348	83	9	question	question	NOUN
ftr-348	83	10	of	of	ADP
ftr-348	83	11	the	the	DET
ftr-348	83	12	commodification	commodification	NOUN
ftr-348	83	13	of	of	ADP
ftr-348	83	14	personal	personal	ADJ
ftr-348	83	15	attributes	attribute	NOUN
ftr-348	83	16	and	and	CCONJ
ftr-348	83	17	interactions	interaction	NOUN
ftr-348	83	18	.	.	PUNCT
ftr-348	84	1	6	6	X
ftr-348	84	2	.	.	X
ftr-348	84	3	gould	gould	PROPN
ftr-348	84	4	,	,	PUNCT
ftr-348	84	5	245	245	NUM
ftr-348	84	6	u.s	u.s	PROPN
ftr-348	84	7	.	.	PROPN
ftr-348	84	8	151	151	NUM
ftr-348	84	9	at	at	ADP
ftr-348	84	10	154	154	NUM
ftr-348	84	11	.	.	PUNCT
ftr-348	85	1	see	see	VERB
ftr-348	85	2	also	also	ADV
ftr-348	85	3	douglas	douglas	PROPN
ftr-348	85	4	v.	v.	PROPN
ftr-348	85	5	willcuts	willcut	NOUN
ftr-348	85	6	,	,	PUNCT
ftr-348	85	7	296	296	NUM
ftr-348	85	8	u.s	u.s	PROPN
ftr-348	85	9	.	.	PROPN
ftr-348	85	10	1	1	NUM
ftr-348	85	11	,	,	PUNCT
ftr-348	85	12	8	8	NUM
ftr-348	85	13	(	(	PUNCT
ftr-348	85	14	1935	1935	NUM
ftr-348	85	15	)	)	PUNCT
ftr-348	85	16	.	.	PUNCT
ftr-348	86	1	2011	2011	NUM
ftr-348	86	2	]	]	PUNCT
ftr-348	86	3	exclusion	exclusion	NOUN
ftr-348	86	4	from	from	ADP
ftr-348	86	5	income	income	NOUN
ftr-348	86	6	of	of	ADP
ftr-348	86	7	compensation	compensation	NOUN
ftr-348	86	8	687	687	NUM
ftr-348	86	9	amount	amount	NOUN
ftr-348	86	10	of	of	ADP
ftr-348	86	11	alimony	alimony	NOUN
ftr-348	86	12	paid.7	paid.7	NOUN
ftr-348	86	13	the	the	DET
ftr-348	86	14	effect	effect	NOUN
ftr-348	86	15	of	of	ADP
ftr-348	86	16	these	these	DET
ftr-348	86	17	income	income	NOUN
ftr-348	86	18	and	and	CCONJ
ftr-348	86	19	deduction	deduction	NOUN
ftr-348	86	20	provisions	provision	NOUN
ftr-348	86	21	is	be	AUX
ftr-348	86	22	to	to	PART
ftr-348	86	23	shift	shift	VERB
ftr-348	86	24	the	the	DET
ftr-348	86	25	incidence	incidence	NOUN
ftr-348	86	26	of	of	ADP
ftr-348	86	27	the	the	DET
ftr-348	86	28	tax	tax	NOUN
ftr-348	86	29	on	on	ADP
ftr-348	86	30	the	the	DET
ftr-348	86	31	amount	amount	NOUN
ftr-348	86	32	paid	pay	VERB
ftr-348	86	33	from	from	ADP
ftr-348	86	34	the	the	DET
ftr-348	86	35	payor	payor	NOUN
ftr-348	86	36	spouse	spouse	NOUN
ftr-348	86	37	to	to	ADP
ftr-348	86	38	the	the	DET
ftr-348	86	39	payee	payee	NOUN
ftr-348	86	40	spouse	spouse	NOUN
ftr-348	86	41	and	and	CCONJ
ftr-348	86	42	thereby	thereby	ADV
ftr-348	86	43	utilize	utilize	VERB
ftr-348	86	44	the	the	DET
ftr-348	86	45	payee	payee	NOUN
ftr-348	86	46	’s	’s	PART
ftr-348	86	47	marginal	marginal	ADJ
ftr-348	86	48	tax	tax	NOUN
ftr-348	86	49	bracket	bracket	NOUN
ftr-348	86	50	.	.	PUNCT
ftr-348	87	1	if	if	SCONJ
ftr-348	87	2	x	x	PRON
ftr-348	87	3	owns	own	VERB
ftr-348	87	4	jewelry	jewelry	NOUN
ftr-348	87	5	as	as	ADP
ftr-348	87	6	personally	personally	ADV
ftr-348	87	7	used	use	VERB
ftr-348	87	8	property	property	NOUN
ftr-348	87	9	,	,	PUNCT
ftr-348	87	10	the	the	DET
ftr-348	87	11	sale	sale	NOUN
ftr-348	87	12	of	of	ADP
ftr-348	87	13	that	that	DET
ftr-348	87	14	jewelry	jewelry	NOUN
ftr-348	87	15	would	would	AUX
ftr-348	87	16	be	be	AUX
ftr-348	87	17	a	a	DET
ftr-348	87	18	commercial	commercial	ADJ
ftr-348	87	19	transaction	transaction	NOUN
ftr-348	87	20	,	,	PUNCT
ftr-348	87	21	and	and	CCONJ
ftr-348	87	22	so	so	ADV
ftr-348	87	23	would	would	AUX
ftr-348	87	24	be	be	AUX
ftr-348	87	25	the	the	DET
ftr-348	87	26	receipt	receipt	NOUN
ftr-348	87	27	of	of	ADP
ftr-348	87	28	insurance	insurance	NOUN
ftr-348	87	29	for	for	ADP
ftr-348	87	30	a	a	DET
ftr-348	87	31	theft	theft	NOUN
ftr-348	87	32	of	of	ADP
ftr-348	87	33	the	the	DET
ftr-348	87	34	jewelry	jewelry	NOUN
ftr-348	87	35	.	.	PUNCT
ftr-348	88	1	while	while	SCONJ
ftr-348	88	2	the	the	DET
ftr-348	88	3	jewelry	jewelry	NOUN
ftr-348	88	4	was	be	AUX
ftr-348	88	5	not	not	PART
ftr-348	88	6	held	hold	VERB
ftr-348	88	7	for	for	ADP
ftr-348	88	8	commercial	commercial	ADJ
ftr-348	88	9	purposes	purpose	NOUN
ftr-348	88	10	,	,	PUNCT
ftr-348	88	11	its	its	PRON
ftr-348	88	12	purchase	purchase	NOUN
ftr-348	88	13	and	and	CCONJ
ftr-348	88	14	sale	sale	NOUN
ftr-348	88	15	(	(	PUNCT
ftr-348	88	16	or	or	CCONJ
ftr-348	88	17	involuntary	involuntary	ADJ
ftr-348	88	18	conversion	conversion	NOUN
ftr-348	88	19	to	to	ADP
ftr-348	88	20	cash	cash	NOUN
ftr-348	88	21	)	)	PUNCT
ftr-348	88	22	would	would	AUX
ftr-348	88	23	be	be	AUX
ftr-348	88	24	a	a	DET
ftr-348	88	25	commercial	commercial	ADJ
ftr-348	88	26	transaction	transaction	NOUN
ftr-348	88	27	.	.	PUNCT
ftr-348	89	1	x	x	PUNCT
ftr-348	89	2	had	have	VERB
ftr-348	89	3	to	to	PART
ftr-348	89	4	engage	engage	VERB
ftr-348	89	5	in	in	ADP
ftr-348	89	6	a	a	DET
ftr-348	89	7	commercial	commercial	ADJ
ftr-348	89	8	market	market	NOUN
ftr-348	89	9	to	to	PART
ftr-348	89	10	purchase	purchase	VERB
ftr-348	89	11	or	or	CCONJ
ftr-348	89	12	sell	sell	VERB
ftr-348	89	13	the	the	DET
ftr-348	89	14	jewelry	jewelry	NOUN
ftr-348	89	15	or	or	CCONJ
ftr-348	89	16	to	to	PART
ftr-348	89	17	collect	collect	VERB
ftr-348	89	18	a	a	DET
ftr-348	89	19	reimbursement	reimbursement	NOUN
ftr-348	89	20	for	for	ADP
ftr-348	89	21	its	its	PRON
ftr-348	89	22	loss	loss	NOUN
ftr-348	89	23	.	.	PUNCT
ftr-348	90	1	in	in	ADP
ftr-348	90	2	addition	addition	NOUN
ftr-348	90	3	,	,	PUNCT
ftr-348	90	4	the	the	DET
ftr-348	90	5	use	use	NOUN
ftr-348	90	6	of	of	ADP
ftr-348	90	7	property	property	NOUN
ftr-348	90	8	or	or	CCONJ
ftr-348	90	9	services	service	NOUN
ftr-348	90	10	to	to	PART
ftr-348	90	11	purchase	purchase	VERB
ftr-348	90	12	consumption	consumption	NOUN
ftr-348	90	13	for	for	ADP
ftr-348	90	14	the	the	DET
ftr-348	90	15	taxpayer	taxpayer	NOUN
ftr-348	90	16	constitutes	constitute	VERB
ftr-348	90	17	a	a	DET
ftr-348	90	18	commercial	commercial	ADJ
ftr-348	90	19	activity	activity	NOUN
ftr-348	90	20	.	.	PUNCT
ftr-348	91	1	what	what	PRON
ftr-348	91	2	then	then	ADV
ftr-348	91	3	can	can	AUX
ftr-348	91	4	constitute	constitute	VERB
ftr-348	91	5	a	a	DET
ftr-348	91	6	noncommercial	noncommercial	ADJ
ftr-348	91	7	transaction	transaction	NOUN
ftr-348	91	8	?	?	PUNCT
ftr-348	92	1	it	it	PRON
ftr-348	92	2	is	be	AUX
ftr-348	92	3	a	a	DET
ftr-348	92	4	transaction	transaction	NOUN
ftr-348	92	5	that	that	PRON
ftr-348	92	6	,	,	PUNCT
ftr-348	92	7	although	although	SCONJ
ftr-348	92	8	causing	cause	VERB
ftr-348	92	9	economic	economic	ADJ
ftr-348	92	10	consequences	consequence	NOUN
ftr-348	92	11	,	,	PUNCT
ftr-348	92	12	occurs	occur	VERB
ftr-348	92	13	in	in	ADP
ftr-348	92	14	a	a	DET
ftr-348	92	15	personal	personal	ADJ
ftr-348	92	16	,	,	PUNCT
ftr-348	92	17	noncommercial	noncommercial	ADJ
ftr-348	92	18	setting	setting	NOUN
ftr-348	92	19	.	.	PUNCT
ftr-348	93	1	stating	state	VERB
ftr-348	93	2	it	it	PRON
ftr-348	93	3	differently	differently	ADV
ftr-348	93	4	,	,	PUNCT
ftr-348	93	5	there	there	PRON
ftr-348	93	6	are	be	VERB
ftr-348	93	7	noncommercial	noncommercial	ADJ
ftr-348	93	8	zones	zone	NOUN
ftr-348	93	9	of	of	ADP
ftr-348	93	10	activity	activity	NOUN
ftr-348	93	11	,	,	PUNCT
ftr-348	93	12	and	and	CCONJ
ftr-348	93	13	economic	economic	ADJ
ftr-348	93	14	benefits	benefit	NOUN
ftr-348	93	15	derived	derive	VERB
ftr-348	93	16	from	from	ADP
ftr-348	93	17	those	those	DET
ftr-348	93	18	activities	activity	NOUN
ftr-348	93	19	are	be	AUX
ftr-348	93	20	not	not	PART
ftr-348	93	21	subjected	subject	VERB
ftr-348	93	22	to	to	ADP
ftr-348	93	23	the	the	DET
ftr-348	93	24	income	income	NOUN
ftr-348	93	25	tax	tax	NOUN
ftr-348	93	26	.	.	PUNCT
ftr-348	94	1	where	where	SCONJ
ftr-348	94	2	to	to	PART
ftr-348	94	3	draw	draw	VERB
ftr-348	94	4	the	the	DET
ftr-348	94	5	line	line	NOUN
ftr-348	94	6	separating	separate	VERB
ftr-348	94	7	commercial	commercial	NOUN
ftr-348	94	8	from	from	ADP
ftr-348	94	9	noncommercial	noncommercial	ADJ
ftr-348	94	10	activities	activity	NOUN
ftr-348	94	11	is	be	AUX
ftr-348	94	12	a	a	DET
ftr-348	94	13	difficult	difficult	ADJ
ftr-348	94	14	question	question	NOUN
ftr-348	94	15	.	.	PUNCT
ftr-348	95	1	there	there	PRON
ftr-348	95	2	are	be	VERB
ftr-348	95	3	activities	activity	NOUN
ftr-348	95	4	that	that	PRON
ftr-348	95	5	are	be	AUX
ftr-348	95	6	clearly	clearly	ADV
ftr-348	95	7	commercial	commercial	ADJ
ftr-348	95	8	and	and	CCONJ
ftr-348	95	9	those	those	PRON
ftr-348	95	10	that	that	PRON
ftr-348	95	11	are	be	AUX
ftr-348	95	12	clearly	clearly	ADV
ftr-348	95	13	noncommercial	noncommercial	ADJ
ftr-348	95	14	.	.	PUNCT
ftr-348	96	1	but	but	CCONJ
ftr-348	96	2	,	,	PUNCT
ftr-348	96	3	as	as	SCONJ
ftr-348	96	4	is	be	AUX
ftr-348	96	5	true	true	ADJ
ftr-348	96	6	for	for	ADP
ftr-348	96	7	many	many	ADJ
ftr-348	96	8	distinctions	distinction	NOUN
ftr-348	96	9	that	that	PRON
ftr-348	96	10	need	need	VERB
ftr-348	96	11	to	to	PART
ftr-348	96	12	be	be	AUX
ftr-348	96	13	made	make	VERB
ftr-348	96	14	,	,	PUNCT
ftr-348	96	15	there	there	PRON
ftr-348	96	16	are	be	VERB
ftr-348	96	17	grey	grey	ADJ
ftr-348	96	18	areas	area	NOUN
ftr-348	96	19	the	the	DET
ftr-348	96	20	characterization	characterization	NOUN
ftr-348	96	21	of	of	ADP
ftr-348	96	22	which	which	PRON
ftr-348	96	23	will	will	AUX
ftr-348	96	24	turn	turn	VERB
ftr-348	96	25	upon	upon	SCONJ
ftr-348	96	26	the	the	DET
ftr-348	96	27	judgment	judgment	NOUN
ftr-348	96	28	of	of	ADP
ftr-348	96	29	the	the	DET
ftr-348	96	30	decision	decision	NOUN
ftr-348	96	31	maker	maker	NOUN
ftr-348	96	32	.	.	PUNCT
ftr-348	97	1	over	over	ADP
ftr-348	97	2	time	time	NOUN
ftr-348	97	3	,	,	PUNCT
ftr-348	97	4	precedents	precedent	NOUN
ftr-348	97	5	will	will	AUX
ftr-348	97	6	establish	establish	VERB
ftr-348	97	7	how	how	SCONJ
ftr-348	97	8	specific	specific	ADJ
ftr-348	97	9	items	item	NOUN
ftr-348	97	10	in	in	ADP
ftr-348	97	11	that	that	DET
ftr-348	97	12	grey	grey	PROPN
ftr-348	97	13	area	area	NOUN
ftr-348	97	14	are	be	AUX
ftr-348	97	15	to	to	PART
ftr-348	97	16	be	be	AUX
ftr-348	97	17	characterized	characterize	VERB
ftr-348	97	18	.	.	PUNCT
ftr-348	98	1	the	the	DET
ftr-348	98	2	clearest	clear	ADJ
ftr-348	98	3	examples	example	NOUN
ftr-348	98	4	of	of	ADP
ftr-348	98	5	benefits	benefit	NOUN
ftr-348	98	6	received	receive	VERB
ftr-348	98	7	in	in	ADP
ftr-348	98	8	a	a	DET
ftr-348	98	9	noncommercial	noncommercial	ADJ
ftr-348	98	10	zone	zone	NOUN
ftr-348	98	11	of	of	ADP
ftr-348	98	12	activity	activity	NOUN
ftr-348	98	13	involve	involve	VERB
ftr-348	98	14	a	a	DET
ftr-348	98	15	married	married	ADJ
ftr-348	98	16	couple	couple	NOUN
ftr-348	98	17	.	.	PUNCT
ftr-348	99	1	typically	typically	ADV
ftr-348	99	2	,	,	PUNCT
ftr-348	99	3	there	there	PRON
ftr-348	99	4	will	will	AUX
ftr-348	99	5	not	not	PART
ftr-348	99	6	be	be	AUX
ftr-348	99	7	an	an	DET
ftr-348	99	8	explicit	explicit	ADJ
ftr-348	99	9	agreement	agreement	NOUN
ftr-348	99	10	allocating	allocate	VERB
ftr-348	99	11	tasks	task	NOUN
ftr-348	99	12	to	to	ADP
ftr-348	99	13	each	each	DET
ftr-348	99	14	spouse	spouse	NOUN
ftr-348	99	15	,	,	PUNCT
ftr-348	99	16	but	but	CCONJ
ftr-348	99	17	there	there	PRON
ftr-348	99	18	will	will	AUX
ftr-348	99	19	be	be	AUX
ftr-348	99	20	an	an	DET
ftr-348	99	21	implicit	implicit	ADJ
ftr-348	99	22	understanding	understanding	NOUN
ftr-348	99	23	that	that	PRON
ftr-348	99	24	each	each	DET
ftr-348	99	25	spouse	spouse	NOUN
ftr-348	99	26	will	will	AUX
ftr-348	99	27	do	do	VERB
ftr-348	99	28	his	his	PRON
ftr-348	99	29	or	or	CCONJ
ftr-348	99	30	her	her	PRON
ftr-348	99	31	share	share	NOUN
ftr-348	99	32	.	.	PUNCT
ftr-348	100	1	the	the	DET
ftr-348	100	2	author	author	NOUN
ftr-348	100	3	knows	know	VERB
ftr-348	100	4	of	of	ADP
ftr-348	100	5	one	one	NUM
ftr-348	100	6	marriage	marriage	NOUN
ftr-348	100	7	in	in	ADP
ftr-348	100	8	which	which	PRON
ftr-348	100	9	the	the	DET
ftr-348	100	10	allocation	allocation	NOUN
ftr-348	100	11	of	of	ADP
ftr-348	100	12	tasks	task	NOUN
ftr-348	100	13	was	be	AUX
ftr-348	100	14	explicit	explicit	ADJ
ftr-348	100	15	.	.	PUNCT
ftr-348	101	1	the	the	DET
ftr-348	101	2	couple	couple	NOUN
ftr-348	101	3	undertook	undertake	VERB
ftr-348	101	4	to	to	PART
ftr-348	101	5	determine	determine	VERB
ftr-348	101	6	the	the	DET
ftr-348	101	7	weight	weight	NOUN
ftr-348	101	8	to	to	PART
ftr-348	101	9	be	be	AUX
ftr-348	101	10	accorded	accord	VERB
ftr-348	101	11	to	to	ADP
ftr-348	101	12	each	each	DET
ftr-348	101	13	task	task	NOUN
ftr-348	101	14	and	and	CCONJ
ftr-348	101	15	carefully	carefully	ADV
ftr-348	101	16	allotted	allot	VERB
ftr-348	101	17	the	the	DET
ftr-348	101	18	tasks	task	NOUN
ftr-348	101	19	so	so	SCONJ
ftr-348	101	20	that	that	SCONJ
ftr-348	101	21	neither	neither	DET
ftr-348	101	22	spouse	spouse	NOUN
ftr-348	101	23	obtained	obtain	VERB
ftr-348	101	24	an	an	DET
ftr-348	101	25	advantage	advantage	NOUN
ftr-348	101	26	over	over	ADP
ftr-348	101	27	the	the	DET
ftr-348	101	28	other	other	ADJ
ftr-348	101	29	.	.	PUNCT
ftr-348	102	1	even	even	ADV
ftr-348	102	2	in	in	ADP
ftr-348	102	3	that	that	DET
ftr-348	102	4	unusual	unusual	ADJ
ftr-348	102	5	situation	situation	NOUN
ftr-348	102	6	,	,	PUNCT
ftr-348	102	7	there	there	PRON
ftr-348	102	8	would	would	AUX
ftr-348	102	9	be	be	AUX
ftr-348	102	10	no	no	DET
ftr-348	102	11	income	income	NOUN
ftr-348	102	12	tax	tax	NOUN
ftr-348	102	13	consequence	consequence	NOUN
ftr-348	102	14	.	.	PUNCT
ftr-348	103	1	there	there	PRON
ftr-348	103	2	never	never	ADV
ftr-348	103	3	has	have	AUX
ftr-348	103	4	been	be	AUX
ftr-348	103	5	an	an	DET
ftr-348	103	6	effort	effort	NOUN
ftr-348	103	7	to	to	PART
ftr-348	103	8	tax	tax	VERB
ftr-348	103	9	a	a	DET
ftr-348	103	10	married	married	ADJ
ftr-348	103	11	couple	couple	NOUN
ftr-348	103	12	for	for	ADP
ftr-348	103	13	an	an	DET
ftr-348	103	14	exchange	exchange	NOUN
ftr-348	103	15	of	of	ADP
ftr-348	103	16	services	service	NOUN
ftr-348	103	17	of	of	ADP
ftr-348	103	18	that	that	DET
ftr-348	103	19	nature	nature	NOUN
ftr-348	103	20	.	.	PUNCT
ftr-348	104	1	why	why	SCONJ
ftr-348	104	2	is	be	AUX
ftr-348	104	3	that	that	SCONJ
ftr-348	104	4	so	so	ADV
ftr-348	104	5	when	when	SCONJ
ftr-348	104	6	there	there	PRON
ftr-348	104	7	is	be	VERB
ftr-348	104	8	clearly	clearly	ADV
ftr-348	104	9	an	an	DET
ftr-348	104	10	exchange	exchange	NOUN
ftr-348	104	11	of	of	ADP
ftr-348	104	12	services	service	NOUN
ftr-348	104	13	?	?	PUNCT
ftr-348	105	1	one	one	NUM
ftr-348	105	2	consideration	consideration	NOUN
ftr-348	105	3	is	be	AUX
ftr-348	105	4	that	that	SCONJ
ftr-348	105	5	taxing	tax	VERB
ftr-348	105	6	an	an	DET
ftr-348	105	7	exchange	exchange	NOUN
ftr-348	105	8	of	of	ADP
ftr-348	105	9	services	service	NOUN
ftr-348	105	10	performed	perform	VERB
ftr-348	105	11	in	in	ADP
ftr-348	105	12	a	a	DET
ftr-348	105	13	marital	marital	ADJ
ftr-348	105	14	community	community	NOUN
ftr-348	105	15	would	would	AUX
ftr-348	105	16	pose	pose	VERB
ftr-348	105	17	huge	huge	ADJ
ftr-348	105	18	administrative	administrative	ADJ
ftr-348	105	19	difficulties	difficulty	NOUN
ftr-348	105	20	,	,	PUNCT
ftr-348	105	21	and	and	CCONJ
ftr-348	105	22	avoidance	avoidance	NOUN
ftr-348	105	23	of	of	ADP
ftr-348	105	24	that	that	DET
ftr-348	105	25	administrative	administrative	ADJ
ftr-348	105	26	burden	burden	NOUN
ftr-348	105	27	is	be	AUX
ftr-348	105	28	likely	likely	ADJ
ftr-348	105	29	one	one	NUM
ftr-348	105	30	factor	factor	NOUN
ftr-348	105	31	in	in	ADP
ftr-348	105	32	the	the	DET
ftr-348	105	33	decision	decision	NOUN
ftr-348	105	34	not	not	PART
ftr-348	105	35	to	to	PART
ftr-348	105	36	impose	impose	VERB
ftr-348	105	37	a	a	DET
ftr-348	105	38	tax	tax	NOUN
ftr-348	105	39	.	.	PUNCT
ftr-348	106	1	in	in	ADP
ftr-348	106	2	addition	addition	NOUN
ftr-348	106	3	to	to	ADP
ftr-348	106	4	difficult	difficult	ADJ
ftr-348	106	5	valuation	valuation	NOUN
ftr-348	106	6	issues	issue	NOUN
ftr-348	106	7	,	,	PUNCT
ftr-348	106	8	it	it	PRON
ftr-348	106	9	would	would	AUX
ftr-348	106	10	not	not	PART
ftr-348	106	11	be	be	AUX
ftr-348	106	12	easy	easy	ADJ
ftr-348	106	13	to	to	PART
ftr-348	106	14	discover	discover	VERB
ftr-348	106	15	the	the	DET
ftr-348	106	16	events	event	NOUN
ftr-348	106	17	where	where	SCONJ
ftr-348	106	18	one	one	NUM
ftr-348	106	19	spouse	spouse	NOUN
ftr-348	106	20	performed	perform	VERB
ftr-348	106	21	a	a	DET
ftr-348	106	22	service	service	NOUN
ftr-348	106	23	for	for	ADP
ftr-348	106	24	the	the	DET
ftr-348	106	25	other	other	ADJ
ftr-348	106	26	;	;	PUNCT
ftr-348	106	27	and	and	CCONJ
ftr-348	106	28	many	many	ADJ
ftr-348	106	29	of	of	ADP
ftr-348	106	30	the	the	DET
ftr-348	106	31	services	service	NOUN
ftr-348	106	32	performed	perform	VERB
ftr-348	106	33	will	will	AUX
ftr-348	106	34	be	be	AUX
ftr-348	106	35	of	of	ADP
ftr-348	106	36	a	a	DET
ftr-348	106	37	highly	highly	ADV
ftr-348	106	38	personal	personal	ADJ
ftr-348	106	39	nature	nature	NOUN
ftr-348	106	40	.	.	PUNCT
ftr-348	107	1	7	7	X
ftr-348	107	2	.	.	X
ftr-348	107	3	i.r.c	i.r.c	NOUN
ftr-348	107	4	.	.	PUNCT
ftr-348	108	1	§	§	PROPN
ftr-348	108	2	§	§	PROPN
ftr-348	108	3	71(a	71(a	NUM
ftr-348	108	4	)	)	PUNCT
ftr-348	108	5	,	,	PUNCT
ftr-348	108	6	215(a	215(a	NUM
ftr-348	108	7	)	)	PUNCT
ftr-348	108	8	.	.	PUNCT
ftr-348	109	1	688	688	NUM
ftr-348	109	2	florida	florida	PROPN
ftr-348	109	3	tax	tax	NOUN
ftr-348	109	4	review	review	NOUN
ftr-348	110	1	[	[	X
ftr-348	110	2	vol	vol	NOUN
ftr-348	110	3	.	.	NOUN
ftr-348	111	1	11:8	11:8	NUM
ftr-348	111	2	but	but	CCONJ
ftr-348	111	3	administrative	administrative	ADJ
ftr-348	111	4	inconvenience	inconvenience	NOUN
ftr-348	111	5	is	be	AUX
ftr-348	111	6	not	not	PART
ftr-348	111	7	the	the	DET
ftr-348	111	8	only	only	ADJ
ftr-348	111	9	reason	reason	NOUN
ftr-348	111	10	for	for	ADP
ftr-348	111	11	excluding	exclude	VERB
ftr-348	111	12	those	those	DET
ftr-348	111	13	services	service	NOUN
ftr-348	111	14	from	from	ADP
ftr-348	111	15	taxation	taxation	NOUN
ftr-348	111	16	.	.	PUNCT
ftr-348	112	1	a	a	DET
ftr-348	112	2	tax	tax	NOUN
ftr-348	112	3	regime	regime	NOUN
ftr-348	112	4	that	that	PRON
ftr-348	112	5	would	would	AUX
ftr-348	112	6	require	require	VERB
ftr-348	112	7	the	the	DET
ftr-348	112	8	discovery	discovery	NOUN
ftr-348	112	9	of	of	ADP
ftr-348	112	10	services	service	NOUN
ftr-348	112	11	performed	perform	VERB
ftr-348	112	12	within	within	ADP
ftr-348	112	13	the	the	DET
ftr-348	112	14	marital	marital	ADJ
ftr-348	112	15	community	community	NOUN
ftr-348	112	16	would	would	AUX
ftr-348	112	17	constitute	constitute	VERB
ftr-348	112	18	an	an	DET
ftr-348	112	19	invasion	invasion	NOUN
ftr-348	112	20	of	of	ADP
ftr-348	112	21	privacy	privacy	NOUN
ftr-348	112	22	and	and	CCONJ
ftr-348	112	23	an	an	DET
ftr-348	112	24	intrusion	intrusion	NOUN
ftr-348	112	25	into	into	ADP
ftr-348	112	26	an	an	DET
ftr-348	112	27	individual	individual	NOUN
ftr-348	112	28	’s	’s	PART
ftr-348	112	29	private	private	ADJ
ftr-348	112	30	noncommercial	noncommercial	ADJ
ftr-348	112	31	life	life	NOUN
ftr-348	112	32	,	,	PUNCT
ftr-348	112	33	and	and	CCONJ
ftr-348	112	34	that	that	PRON
ftr-348	112	35	would	would	AUX
ftr-348	112	36	be	be	AUX
ftr-348	112	37	unacceptable	unacceptable	ADJ
ftr-348	112	38	in	in	ADP
ftr-348	112	39	a	a	DET
ftr-348	112	40	free	free	ADJ
ftr-348	112	41	society	society	NOUN
ftr-348	112	42	.	.	PUNCT
ftr-348	113	1	even	even	ADV
ftr-348	113	2	when	when	SCONJ
ftr-348	113	3	identification	identification	NOUN
ftr-348	113	4	and	and	CCONJ
ftr-348	113	5	valuation	valuation	NOUN
ftr-348	113	6	of	of	ADP
ftr-348	113	7	marital	marital	ADJ
ftr-348	113	8	services	service	NOUN
ftr-348	113	9	does	do	AUX
ftr-348	113	10	not	not	PART
ftr-348	113	11	pose	pose	VERB
ftr-348	113	12	a	a	DET
ftr-348	113	13	problem	problem	NOUN
ftr-348	113	14	,	,	PUNCT
ftr-348	113	15	the	the	DET
ftr-348	113	16	value	value	NOUN
ftr-348	113	17	of	of	ADP
ftr-348	113	18	these	these	DET
ftr-348	113	19	services	service	NOUN
ftr-348	113	20	nevertheless	nevertheless	ADV
ftr-348	113	21	will	will	AUX
ftr-348	113	22	be	be	AUX
ftr-348	113	23	excluded	exclude	VERB
ftr-348	113	24	from	from	ADP
ftr-348	113	25	income	income	NOUN
ftr-348	113	26	.	.	PUNCT
ftr-348	114	1	the	the	DET
ftr-348	114	2	personal	personal	ADJ
ftr-348	114	3	private	private	ADJ
ftr-348	114	4	lives	life	NOUN
ftr-348	114	5	of	of	ADP
ftr-348	114	6	individuals	individual	NOUN
ftr-348	114	7	should	should	AUX
ftr-348	114	8	not	not	PART
ftr-348	114	9	be	be	AUX
ftr-348	114	10	subjected	subject	VERB
ftr-348	114	11	to	to	ADP
ftr-348	114	12	disclosure	disclosure	NOUN
ftr-348	114	13	by	by	ADP
ftr-348	114	14	the	the	DET
ftr-348	114	15	government	government	NOUN
ftr-348	114	16	unless	unless	SCONJ
ftr-348	114	17	there	there	PRON
ftr-348	114	18	is	be	VERB
ftr-348	114	19	a	a	DET
ftr-348	114	20	compelling	compelling	ADJ
ftr-348	114	21	public	public	ADJ
ftr-348	114	22	reason	reason	NOUN
ftr-348	114	23	to	to	PART
ftr-348	114	24	require	require	VERB
ftr-348	114	25	it	it	PRON
ftr-348	114	26	.	.	PUNCT
ftr-348	115	1	stating	state	VERB
ftr-348	115	2	it	it	PRON
ftr-348	115	3	differently	differently	ADV
ftr-348	115	4	,	,	PUNCT
ftr-348	115	5	the	the	DET
ftr-348	115	6	primary	primary	ADJ
ftr-348	115	7	reason	reason	NOUN
ftr-348	115	8	for	for	ADP
ftr-348	115	9	the	the	DET
ftr-348	115	10	exclusion	exclusion	NOUN
ftr-348	115	11	is	be	AUX
ftr-348	115	12	that	that	SCONJ
ftr-348	115	13	the	the	DET
ftr-348	115	14	household	household	NOUN
ftr-348	115	15	tasks	task	NOUN
ftr-348	115	16	performed	perform	VERB
ftr-348	115	17	in	in	ADP
ftr-348	115	18	a	a	DET
ftr-348	115	19	marital	marital	ADJ
ftr-348	115	20	community	community	NOUN
ftr-348	115	21	are	be	AUX
ftr-348	115	22	in	in	ADP
ftr-348	115	23	a	a	DET
ftr-348	115	24	noncommercial	noncommercial	ADJ
ftr-348	115	25	zone	zone	NOUN
ftr-348	115	26	and	and	CCONJ
ftr-348	115	27	are	be	AUX
ftr-348	115	28	excluded	exclude	VERB
ftr-348	115	29	from	from	ADP
ftr-348	115	30	the	the	DET
ftr-348	115	31	income	income	NOUN
ftr-348	115	32	tax	tax	NOUN
ftr-348	115	33	because	because	SCONJ
ftr-348	115	34	those	those	DET
ftr-348	115	35	activities	activity	NOUN
ftr-348	115	36	are	be	AUX
ftr-348	115	37	insulated	insulate	VERB
ftr-348	115	38	from	from	ADP
ftr-348	115	39	governmental	governmental	ADJ
ftr-348	115	40	oversight	oversight	NOUN
ftr-348	115	41	.	.	PUNCT
ftr-348	116	1	another	another	DET
ftr-348	116	2	way	way	NOUN
ftr-348	116	3	of	of	ADP
ftr-348	116	4	viewing	view	VERB
ftr-348	116	5	the	the	DET
ftr-348	116	6	conduct	conduct	NOUN
ftr-348	116	7	of	of	ADP
ftr-348	116	8	the	the	DET
ftr-348	116	9	spouses	spouse	NOUN
ftr-348	116	10	is	be	AUX
ftr-348	116	11	to	to	PART
ftr-348	116	12	treat	treat	VERB
ftr-348	116	13	them	they	PRON
ftr-348	116	14	as	as	SCONJ
ftr-348	116	15	engaged	engage	VERB
ftr-348	116	16	in	in	ADP
ftr-348	116	17	a	a	DET
ftr-348	116	18	joint	joint	ADJ
ftr-348	116	19	venture	venture	NOUN
ftr-348	116	20	in	in	ADP
ftr-348	116	21	which	which	PRON
ftr-348	116	22	there	there	PRON
ftr-348	116	23	is	be	VERB
ftr-348	116	24	a	a	DET
ftr-348	116	25	division	division	NOUN
ftr-348	116	26	of	of	ADP
ftr-348	116	27	labor	labor	NOUN
ftr-348	116	28	.	.	PUNCT
ftr-348	117	1	the	the	DET
ftr-348	117	2	exchange	exchange	NOUN
ftr-348	117	3	of	of	ADP
ftr-348	117	4	services	service	NOUN
ftr-348	117	5	by	by	ADP
ftr-348	117	6	roommates	roommate	NOUN
ftr-348	117	7	pat	pat	PROPN
ftr-348	117	8	and	and	CCONJ
ftr-348	117	9	george	george	PROPN
ftr-348	117	10	in	in	ADP
ftr-348	117	11	the	the	DET
ftr-348	117	12	illustration	illustration	NOUN
ftr-348	117	13	above	above	ADP
ftr-348	117	14	similarly	similarly	ADV
ftr-348	117	15	would	would	AUX
ftr-348	117	16	not	not	PART
ftr-348	117	17	be	be	AUX
ftr-348	117	18	income	income	NOUN
ftr-348	117	19	to	to	ADP
ftr-348	117	20	either	either	ADV
ftr-348	117	21	.	.	PUNCT
ftr-348	118	1	part	part	NOUN
ftr-348	118	2	iii	iii	NUM
ftr-348	118	3	of	of	ADP
ftr-348	118	4	this	this	DET
ftr-348	118	5	essay	essay	NOUN
ftr-348	118	6	discusses	discuss	VERB
ftr-348	118	7	whether	whether	SCONJ
ftr-348	118	8	a	a	DET
ftr-348	118	9	pooling	pooling	NOUN
ftr-348	118	10	of	of	ADP
ftr-348	118	11	services	service	NOUN
ftr-348	118	12	to	to	PART
ftr-348	118	13	accomplish	accomplish	VERB
ftr-348	118	14	a	a	DET
ftr-348	118	15	common	common	ADJ
ftr-348	118	16	goal	goal	NOUN
ftr-348	118	17	should	should	AUX
ftr-348	118	18	be	be	AUX
ftr-348	118	19	excluded	exclude	VERB
ftr-348	118	20	from	from	ADP
ftr-348	118	21	income	income	NOUN
ftr-348	118	22	tax	tax	NOUN
ftr-348	118	23	consequences	consequence	NOUN
ftr-348	118	24	.	.	PUNCT
ftr-348	119	1	this	this	DET
ftr-348	119	2	view	view	NOUN
ftr-348	119	3	of	of	ADP
ftr-348	119	4	a	a	DET
ftr-348	119	5	noncommercial	noncommercial	ADJ
ftr-348	119	6	zone	zone	NOUN
ftr-348	119	7	does	do	AUX
ftr-348	119	8	not	not	PART
ftr-348	119	9	mean	mean	VERB
ftr-348	119	10	that	that	SCONJ
ftr-348	119	11	a	a	DET
ftr-348	119	12	married	married	ADJ
ftr-348	119	13	couple	couple	NOUN
ftr-348	119	14	can	can	AUX
ftr-348	119	15	never	never	ADV
ftr-348	119	16	engage	engage	VERB
ftr-348	119	17	in	in	ADP
ftr-348	119	18	a	a	DET
ftr-348	119	19	commercial	commercial	ADJ
ftr-348	119	20	venture	venture	NOUN
ftr-348	119	21	together	together	ADV
ftr-348	119	22	.	.	PUNCT
ftr-348	120	1	for	for	ADP
ftr-348	120	2	example	example	NOUN
ftr-348	120	3	,	,	PUNCT
ftr-348	120	4	if	if	SCONJ
ftr-348	120	5	a	a	DET
ftr-348	120	6	wife	wife	NOUN
ftr-348	120	7	owns	own	VERB
ftr-348	120	8	a	a	DET
ftr-348	120	9	shoe	shoe	NOUN
ftr-348	120	10	store	store	NOUN
ftr-348	120	11	and	and	CCONJ
ftr-348	120	12	hires	hire	VERB
ftr-348	120	13	her	her	PRON
ftr-348	120	14	husband	husband	NOUN
ftr-348	120	15	to	to	PART
ftr-348	120	16	be	be	AUX
ftr-348	120	17	a	a	DET
ftr-348	120	18	salesman	salesman	NOUN
ftr-348	120	19	,	,	PUNCT
ftr-348	120	20	they	they	PRON
ftr-348	120	21	would	would	AUX
ftr-348	120	22	be	be	AUX
ftr-348	120	23	engaged	engage	VERB
ftr-348	120	24	in	in	ADP
ftr-348	120	25	a	a	DET
ftr-348	120	26	commercial	commercial	ADJ
ftr-348	120	27	activity	activity	NOUN
ftr-348	120	28	,	,	PUNCT
ftr-348	120	29	and	and	CCONJ
ftr-348	120	30	the	the	DET
ftr-348	120	31	wages	wage	NOUN
ftr-348	120	32	paid	pay	VERB
ftr-348	120	33	to	to	ADP
ftr-348	120	34	the	the	DET
ftr-348	120	35	husband	husband	NOUN
ftr-348	120	36	would	would	AUX
ftr-348	120	37	be	be	AUX
ftr-348	120	38	income	income	NOUN
ftr-348	120	39	to	to	ADP
ftr-348	120	40	him	he	PRON
ftr-348	120	41	.	.	PUNCT
ftr-348	121	1	taxation	taxation	NOUN
ftr-348	121	2	of	of	ADP
ftr-348	121	3	that	that	DET
ftr-348	121	4	transaction	transaction	NOUN
ftr-348	121	5	does	do	AUX
ftr-348	121	6	not	not	PART
ftr-348	121	7	involve	involve	VERB
ftr-348	121	8	a	a	DET
ftr-348	121	9	violation	violation	NOUN
ftr-348	121	10	of	of	ADP
ftr-348	121	11	privacy	privacy	NOUN
ftr-348	121	12	nor	nor	CCONJ
ftr-348	121	13	an	an	DET
ftr-348	121	14	intrusion	intrusion	NOUN
ftr-348	121	15	into	into	ADP
ftr-348	121	16	an	an	DET
ftr-348	121	17	individual	individual	NOUN
ftr-348	121	18	’s	’s	PART
ftr-348	121	19	private	private	ADJ
ftr-348	121	20	noncommercial	noncommercial	ADJ
ftr-348	121	21	affairs	affair	NOUN
ftr-348	121	22	.	.	PUNCT
ftr-348	122	1	not	not	PART
ftr-348	122	2	taxing	tax	VERB
ftr-348	122	3	services	service	NOUN
ftr-348	122	4	performed	perform	VERB
ftr-348	122	5	in	in	ADP
ftr-348	122	6	a	a	DET
ftr-348	122	7	family	family	NOUN
ftr-348	122	8	setting	set	VERB
ftr-348	122	9	is	be	AUX
ftr-348	122	10	analogous	analogous	ADJ
ftr-348	122	11	to	to	ADP
ftr-348	122	12	not	not	PART
ftr-348	122	13	taxing	tax	VERB
ftr-348	122	14	imputed	imputed	ADJ
ftr-348	122	15	income	income	NOUN
ftr-348	122	16	from	from	ADP
ftr-348	122	17	the	the	DET
ftr-348	122	18	services	service	NOUN
ftr-348	122	19	one	one	NUM
ftr-348	122	20	performs	perform	VERB
ftr-348	122	21	for	for	ADP
ftr-348	122	22	himself	himself	PRON
ftr-348	122	23	.	.	PUNCT
ftr-348	123	1	an	an	DET
ftr-348	123	2	individual	individual	NOUN
ftr-348	123	3	is	be	AUX
ftr-348	123	4	not	not	PART
ftr-348	123	5	taxed	tax	VERB
ftr-348	123	6	on	on	ADP
ftr-348	123	7	the	the	DET
ftr-348	123	8	wealth	wealth	NOUN
ftr-348	123	9	produced	produce	VERB
ftr-348	123	10	by	by	ADP
ftr-348	123	11	cooking	cook	VERB
ftr-348	123	12	his	his	PRON
ftr-348	123	13	own	own	ADJ
ftr-348	123	14	meal	meal	NOUN
ftr-348	123	15	,	,	PUNCT
ftr-348	123	16	shaving	shave	VERB
ftr-348	123	17	himself	himself	PRON
ftr-348	123	18	,	,	PUNCT
ftr-348	123	19	mowing	mow	VERB
ftr-348	123	20	his	his	PRON
ftr-348	123	21	own	own	ADJ
ftr-348	123	22	lawn	lawn	NOUN
ftr-348	123	23	,	,	PUNCT
ftr-348	123	24	building	build	VERB
ftr-348	123	25	a	a	DET
ftr-348	123	26	bookcase	bookcase	NOUN
ftr-348	123	27	for	for	ADP
ftr-348	123	28	his	his	PRON
ftr-348	123	29	own	own	ADJ
ftr-348	123	30	use	use	NOUN
ftr-348	123	31	,	,	PUNCT
ftr-348	123	32	etc	etc	X
ftr-348	123	33	.	.	X
ftr-348	124	1	the	the	DET
ftr-348	124	2	reasons	reason	NOUN
ftr-348	124	3	for	for	ADP
ftr-348	124	4	not	not	PART
ftr-348	124	5	taxing	tax	VERB
ftr-348	124	6	such	such	ADJ
ftr-348	124	7	imputed	imputed	ADJ
ftr-348	124	8	income	income	NOUN
ftr-348	124	9	are	be	AUX
ftr-348	124	10	the	the	DET
ftr-348	124	11	same	same	ADJ
ftr-348	124	12	as	as	ADP
ftr-348	124	13	those	those	PRON
ftr-348	124	14	that	that	PRON
ftr-348	124	15	apply	apply	VERB
ftr-348	124	16	to	to	ADP
ftr-348	124	17	the	the	DET
ftr-348	124	18	decision	decision	NOUN
ftr-348	124	19	not	not	PART
ftr-348	124	20	to	to	PART
ftr-348	124	21	tax	tax	VERB
ftr-348	124	22	events	event	NOUN
ftr-348	124	23	occurring	occur	VERB
ftr-348	124	24	in	in	ADP
ftr-348	124	25	a	a	DET
ftr-348	124	26	noncommercial	noncommercial	ADJ
ftr-348	124	27	zone	zone	NOUN
ftr-348	124	28	.	.	PUNCT
ftr-348	125	1	a	a	DET
ftr-348	125	2	tax	tax	NOUN
ftr-348	125	3	on	on	ADP
ftr-348	125	4	such	such	ADJ
ftr-348	125	5	imputed	impute	VERB
ftr-348	125	6	income	income	NOUN
ftr-348	125	7	would	would	AUX
ftr-348	125	8	pose	pose	VERB
ftr-348	125	9	difficult	difficult	ADJ
ftr-348	125	10	valuation	valuation	NOUN
ftr-348	125	11	and	and	CCONJ
ftr-348	125	12	identification	identification	NOUN
ftr-348	125	13	problems	problem	NOUN
ftr-348	125	14	and	and	CCONJ
ftr-348	125	15	would	would	AUX
ftr-348	125	16	constitute	constitute	VERB
ftr-348	125	17	an	an	DET
ftr-348	125	18	invasion	invasion	NOUN
ftr-348	125	19	of	of	ADP
ftr-348	125	20	privacy	privacy	NOUN
ftr-348	125	21	and	and	CCONJ
ftr-348	125	22	an	an	DET
ftr-348	125	23	intrusion	intrusion	NOUN
ftr-348	125	24	into	into	ADP
ftr-348	125	25	an	an	DET
ftr-348	125	26	individual	individual	NOUN
ftr-348	125	27	’s	’s	PART
ftr-348	125	28	private	private	ADJ
ftr-348	125	29	life	life	NOUN
ftr-348	125	30	.	.	PUNCT
ftr-348	126	1	moreover	moreover	ADV
ftr-348	126	2	,	,	PUNCT
ftr-348	126	3	it	it	PRON
ftr-348	126	4	would	would	AUX
ftr-348	126	5	be	be	AUX
ftr-348	126	6	undesirable	undesirable	ADJ
ftr-348	126	7	to	to	PART
ftr-348	126	8	have	have	VERB
ftr-348	126	9	the	the	DET
ftr-348	126	10	tax	tax	NOUN
ftr-348	126	11	law	law	NOUN
ftr-348	126	12	deter	deter	VERB
ftr-348	126	13	an	an	DET
ftr-348	126	14	individual	individual	NOUN
ftr-348	126	15	from	from	ADP
ftr-348	126	16	using	use	VERB
ftr-348	126	17	his	his	PRON
ftr-348	126	18	own	own	ADJ
ftr-348	126	19	labor	labor	NOUN
ftr-348	126	20	to	to	PART
ftr-348	126	21	improve	improve	VERB
ftr-348	126	22	his	his	PRON
ftr-348	126	23	household	household	NOUN
ftr-348	126	24	,	,	PUNCT
ftr-348	126	25	himself	himself	PRON
ftr-348	126	26	,	,	PUNCT
ftr-348	126	27	or	or	CCONJ
ftr-348	126	28	his	his	PRON
ftr-348	126	29	family	family	NOUN
ftr-348	126	30	.	.	PUNCT
ftr-348	127	1	if	if	SCONJ
ftr-348	127	2	such	such	ADJ
ftr-348	127	3	imputed	imputed	ADJ
ftr-348	127	4	income	income	NOUN
ftr-348	127	5	were	be	AUX
ftr-348	127	6	taxable	taxable	ADJ
ftr-348	127	7	,	,	PUNCT
ftr-348	127	8	an	an	DET
ftr-348	127	9	individual	individual	NOUN
ftr-348	127	10	might	might	AUX
ftr-348	127	11	choose	choose	VERB
ftr-348	127	12	not	not	PART
ftr-348	127	13	to	to	PART
ftr-348	127	14	shave	shave	VERB
ftr-348	127	15	or	or	CCONJ
ftr-348	127	16	have	have	VERB
ftr-348	127	17	his	his	PRON
ftr-348	127	18	wife	wife	NOUN
ftr-348	127	19	cut	cut	VERB
ftr-348	127	20	his	his	PRON
ftr-348	127	21	hair	hair	NOUN
ftr-348	127	22	or	or	CCONJ
ftr-348	127	23	make	make	VERB
ftr-348	127	24	household	household	NOUN
ftr-348	127	25	improvements	improvement	NOUN
ftr-348	127	26	and	and	CCONJ
ftr-348	127	27	repairs	repair	NOUN
ftr-348	127	28	.	.	PUNCT
ftr-348	128	1	that	that	PRON
ftr-348	128	2	is	be	AUX
ftr-348	128	3	not	not	PART
ftr-348	128	4	to	to	PART
ftr-348	128	5	say	say	VERB
ftr-348	128	6	that	that	SCONJ
ftr-348	128	7	a	a	DET
ftr-348	128	8	person	person	NOUN
ftr-348	128	9	would	would	AUX
ftr-348	128	10	necessarily	necessarily	ADV
ftr-348	128	11	refrain	refrain	VERB
ftr-348	128	12	from	from	ADP
ftr-348	128	13	such	such	ADJ
ftr-348	128	14	actions	action	NOUN
ftr-348	128	15	,	,	PUNCT
ftr-348	128	16	but	but	CCONJ
ftr-348	128	17	the	the	DET
ftr-348	128	18	imposition	imposition	NOUN
ftr-348	128	19	of	of	ADP
ftr-348	128	20	a	a	DET
ftr-348	128	21	tax	tax	NOUN
ftr-348	128	22	liability	liability	NOUN
ftr-348	128	23	would	would	AUX
ftr-348	128	24	be	be	AUX
ftr-348	128	25	a	a	DET
ftr-348	128	26	factor	factor	NOUN
ftr-348	128	27	to	to	PART
ftr-348	128	28	be	be	AUX
ftr-348	128	29	weighed	weigh	VERB
ftr-348	128	30	in	in	ADP
ftr-348	128	31	determining	determine	VERB
ftr-348	128	32	whether	whether	SCONJ
ftr-348	128	33	the	the	DET
ftr-348	128	34	net	net	ADJ
ftr-348	128	35	benefit	benefit	NOUN
ftr-348	128	36	to	to	PART
ftr-348	128	37	be	be	AUX
ftr-348	128	38	gained	gain	VERB
ftr-348	128	39	is	be	AUX
ftr-348	128	40	worth	worth	ADJ
ftr-348	128	41	the	the	DET
ftr-348	128	42	effort	effort	NOUN
ftr-348	128	43	.	.	PUNCT
ftr-348	129	1	while	while	SCONJ
ftr-348	129	2	there	there	PRON
ftr-348	129	3	is	be	VERB
ftr-348	129	4	no	no	DET
ftr-348	129	5	statutory	statutory	ADJ
ftr-348	129	6	provision	provision	NOUN
ftr-348	129	7	excluding	exclude	VERB
ftr-348	129	8	imputed	impute	VERB
ftr-348	129	9	income	income	NOUN
ftr-348	129	10	from	from	ADP
ftr-348	129	11	taxation	taxation	NOUN
ftr-348	129	12	,	,	PUNCT
ftr-348	129	13	it	it	PRON
ftr-348	129	14	is	be	AUX
ftr-348	129	15	excluded	exclude	VERB
ftr-348	129	16	under	under	ADP
ftr-348	129	17	the	the	DET
ftr-348	129	18	common	common	ADJ
ftr-348	129	19	law	law	NOUN
ftr-348	129	20	.	.	PUNCT
ftr-348	130	1	2011	2011	NUM
ftr-348	130	2	]	]	PUNCT
ftr-348	130	3	exclusion	exclusion	NOUN
ftr-348	130	4	from	from	ADP
ftr-348	130	5	income	income	NOUN
ftr-348	130	6	of	of	ADP
ftr-348	130	7	compensation	compensation	NOUN
ftr-348	130	8	689	689	NUM
ftr-348	130	9	for	for	ADP
ftr-348	130	10	some	some	DET
ftr-348	130	11	limited	limited	ADJ
ftr-348	130	12	purposes	purpose	NOUN
ftr-348	130	13	(	(	PUNCT
ftr-348	130	14	but	but	CCONJ
ftr-348	130	15	certainly	certainly	ADV
ftr-348	130	16	not	not	PART
ftr-348	130	17	for	for	ADP
ftr-348	130	18	all	all	DET
ftr-348	130	19	purposes	purpose	NOUN
ftr-348	130	20	)	)	PUNCT
ftr-348	130	21	members	member	NOUN
ftr-348	130	22	of	of	ADP
ftr-348	130	23	a	a	DET
ftr-348	130	24	family	family	NOUN
ftr-348	130	25	are	be	AUX
ftr-348	130	26	treated	treat	VERB
ftr-348	130	27	as	as	ADP
ftr-348	130	28	a	a	DET
ftr-348	130	29	single	single	ADJ
ftr-348	130	30	unit.8	unit.8	NOUN
ftr-348	130	31	therefore	therefore	ADV
ftr-348	130	32	,	,	PUNCT
ftr-348	130	33	services	service	NOUN
ftr-348	130	34	performed	perform	VERB
ftr-348	130	35	for	for	ADP
ftr-348	130	36	the	the	DET
ftr-348	130	37	family	family	NOUN
ftr-348	130	38	by	by	ADP
ftr-348	130	39	an	an	DET
ftr-348	130	40	individual	individual	ADJ
ftr-348	130	41	member	member	NOUN
ftr-348	130	42	can	can	AUX
ftr-348	130	43	be	be	AUX
ftr-348	130	44	seen	see	VERB
ftr-348	130	45	as	as	ADP
ftr-348	130	46	services	service	NOUN
ftr-348	130	47	performed	perform	VERB
ftr-348	130	48	by	by	ADP
ftr-348	130	49	the	the	DET
ftr-348	130	50	family	family	NOUN
ftr-348	130	51	unit	unit	NOUN
ftr-348	130	52	for	for	ADP
ftr-348	130	53	its	its	PRON
ftr-348	130	54	own	own	ADJ
ftr-348	130	55	benefit	benefit	NOUN
ftr-348	130	56	and	and	CCONJ
ftr-348	130	57	thus	thus	ADV
ftr-348	130	58	excluded	exclude	VERB
ftr-348	130	59	from	from	ADP
ftr-348	130	60	tax	tax	NOUN
ftr-348	130	61	as	as	ADP
ftr-348	130	62	imputed	impute	VERB
ftr-348	130	63	income	income	NOUN
ftr-348	130	64	.	.	PUNCT
ftr-348	131	1	another	another	DET
ftr-348	131	2	area	area	NOUN
ftr-348	131	3	where	where	SCONJ
ftr-348	131	4	the	the	DET
ftr-348	131	5	noncommercial	noncommercial	ADJ
ftr-348	131	6	zone	zone	NOUN
ftr-348	131	7	concept	concept	NOUN
ftr-348	131	8	should	should	AUX
ftr-348	131	9	apply	apply	VERB
ftr-348	131	10	arises	arise	NOUN
ftr-348	131	11	when	when	SCONJ
ftr-348	131	12	a	a	DET
ftr-348	131	13	child	child	NOUN
ftr-348	131	14	of	of	ADP
ftr-348	131	15	the	the	DET
ftr-348	131	16	family	family	NOUN
ftr-348	131	17	is	be	AUX
ftr-348	131	18	paid	pay	VERB
ftr-348	131	19	cash	cash	NOUN
ftr-348	131	20	for	for	ADP
ftr-348	131	21	doing	do	VERB
ftr-348	131	22	chores	chore	NOUN
ftr-348	131	23	.	.	PUNCT
ftr-348	132	1	for	for	ADP
ftr-348	132	2	example	example	NOUN
ftr-348	132	3	,	,	PUNCT
ftr-348	132	4	robert	robert	PROPN
ftr-348	132	5	jones	jones	PROPN
ftr-348	132	6	pays	pay	VERB
ftr-348	132	7	his	his	PRON
ftr-348	132	8	twelve	twelve	NUM
ftr-348	132	9	year	year	NOUN
ftr-348	132	10	old	old	ADJ
ftr-348	132	11	son	son	NOUN
ftr-348	132	12	,	,	PUNCT
ftr-348	132	13	willie	willie	NOUN
ftr-348	132	14	,	,	PUNCT
ftr-348	132	15	$	$	SYM
ftr-348	132	16	20	20	NUM
ftr-348	132	17	a	a	DET
ftr-348	132	18	week	week	NOUN
ftr-348	132	19	to	to	PART
ftr-348	132	20	mow	mow	VERB
ftr-348	132	21	the	the	DET
ftr-348	132	22	lawn	lawn	NOUN
ftr-348	132	23	.	.	PUNCT
ftr-348	133	1	should	should	AUX
ftr-348	133	2	that	that	DET
ftr-348	133	3	payment	payment	NOUN
ftr-348	133	4	be	be	AUX
ftr-348	133	5	income	income	NOUN
ftr-348	133	6	to	to	ADP
ftr-348	133	7	willie	willie	NOUN
ftr-348	133	8	?	?	PUNCT
ftr-348	134	1	while	while	SCONJ
ftr-348	134	2	the	the	DET
ftr-348	134	3	issue	issue	NOUN
ftr-348	134	4	does	do	AUX
ftr-348	134	5	not	not	PART
ftr-348	134	6	seem	seem	VERB
ftr-348	134	7	to	to	PART
ftr-348	134	8	have	have	AUX
ftr-348	134	9	arisen	arise	VERB
ftr-348	134	10	,	,	PUNCT
ftr-348	134	11	perhaps	perhaps	ADV
ftr-348	134	12	because	because	SCONJ
ftr-348	134	13	the	the	DET
ftr-348	134	14	child	child	NOUN
ftr-348	134	15	does	do	AUX
ftr-348	134	16	not	not	PART
ftr-348	134	17	earn	earn	VERB
ftr-348	134	18	enough	enough	ADJ
ftr-348	134	19	to	to	PART
ftr-348	134	20	require	require	VERB
ftr-348	134	21	filing	file	VERB
ftr-348	134	22	a	a	DET
ftr-348	134	23	tax	tax	NOUN
ftr-348	134	24	return	return	NOUN
ftr-348	134	25	,	,	PUNCT
ftr-348	134	26	the	the	DET
ftr-348	134	27	author	author	NOUN
ftr-348	134	28	concludes	conclude	VERB
ftr-348	134	29	that	that	SCONJ
ftr-348	134	30	the	the	DET
ftr-348	134	31	$	$	SYM
ftr-348	134	32	20	20	NUM
ftr-348	134	33	payment	payment	NOUN
ftr-348	134	34	is	be	AUX
ftr-348	134	35	not	not	PART
ftr-348	134	36	income	income	NOUN
ftr-348	134	37	to	to	ADP
ftr-348	134	38	willie	willie	NOUN
ftr-348	134	39	.	.	PUNCT
ftr-348	135	1	consider	consider	VERB
ftr-348	135	2	these	these	DET
ftr-348	135	3	alternative	alternative	ADJ
ftr-348	135	4	circumstances	circumstance	NOUN
ftr-348	135	5	.	.	PUNCT
ftr-348	136	1	robert	robert	PROPN
ftr-348	136	2	pays	pay	VERB
ftr-348	136	3	willie	willie	PROPN
ftr-348	136	4	$	$	SYM
ftr-348	136	5	20	20	NUM
ftr-348	136	6	a	a	DET
ftr-348	136	7	week	week	NOUN
ftr-348	136	8	as	as	ADP
ftr-348	136	9	an	an	DET
ftr-348	136	10	allowance	allowance	NOUN
ftr-348	136	11	,	,	PUNCT
ftr-348	136	12	and	and	CCONJ
ftr-348	136	13	willie	willie	NOUN
ftr-348	136	14	performs	perform	VERB
ftr-348	136	15	chores	chore	NOUN
ftr-348	136	16	as	as	ADP
ftr-348	136	17	his	his	PRON
ftr-348	136	18	share	share	NOUN
ftr-348	136	19	of	of	ADP
ftr-348	136	20	household	household	NOUN
ftr-348	136	21	responsibilities	responsibility	NOUN
ftr-348	136	22	.	.	PUNCT
ftr-348	137	1	the	the	DET
ftr-348	137	2	weekly	weekly	ADJ
ftr-348	137	3	payment	payment	NOUN
ftr-348	137	4	to	to	ADP
ftr-348	137	5	willie	willie	PROPN
ftr-348	137	6	is	be	AUX
ftr-348	137	7	a	a	DET
ftr-348	137	8	gift	gift	NOUN
ftr-348	137	9	and	and	CCONJ
ftr-348	137	10	is	be	AUX
ftr-348	137	11	not	not	PART
ftr-348	137	12	included	include	VERB
ftr-348	137	13	in	in	ADP
ftr-348	137	14	his	his	PRON
ftr-348	137	15	income.9	income.9	NOUN
ftr-348	137	16	the	the	DET
ftr-348	137	17	exchange	exchange	NOUN
ftr-348	137	18	of	of	ADP
ftr-348	137	19	services	service	NOUN
ftr-348	137	20	that	that	PRON
ftr-348	137	21	willie	willie	NOUN
ftr-348	137	22	received	receive	VERB
ftr-348	137	23	from	from	ADP
ftr-348	137	24	his	his	PRON
ftr-348	137	25	parents	parent	NOUN
ftr-348	137	26	for	for	ADP
ftr-348	137	27	the	the	DET
ftr-348	137	28	services	service	NOUN
ftr-348	137	29	he	he	PRON
ftr-348	137	30	performed	perform	VERB
ftr-348	137	31	is	be	AUX
ftr-348	137	32	not	not	PART
ftr-348	137	33	income	income	NOUN
ftr-348	137	34	under	under	ADP
ftr-348	137	35	the	the	DET
ftr-348	137	36	noncommercial	noncommercial	ADJ
ftr-348	137	37	zone	zone	NOUN
ftr-348	137	38	concept	concept	NOUN
ftr-348	137	39	described	describe	VERB
ftr-348	137	40	above	above	ADV
ftr-348	137	41	.	.	PUNCT
ftr-348	138	1	so	so	ADV
ftr-348	138	2	,	,	PUNCT
ftr-348	138	3	willie	willie	PROPN
ftr-348	138	4	has	have	VERB
ftr-348	138	5	no	no	DET
ftr-348	138	6	income	income	NOUN
ftr-348	138	7	.	.	PUNCT
ftr-348	139	1	instead	instead	ADV
ftr-348	139	2	,	,	PUNCT
ftr-348	139	3	robert	robert	PROPN
ftr-348	139	4	wishes	wish	VERB
ftr-348	139	5	to	to	PART
ftr-348	139	6	instill	instill	VERB
ftr-348	139	7	work	work	NOUN
ftr-348	139	8	habits	habit	NOUN
ftr-348	139	9	in	in	ADP
ftr-348	139	10	willie	willie	NOUN
ftr-348	139	11	for	for	ADP
ftr-348	139	12	earning	earn	VERB
ftr-348	139	13	his	his	PRON
ftr-348	139	14	living	living	NOUN
ftr-348	139	15	later	later	ADV
ftr-348	139	16	in	in	ADP
ftr-348	139	17	life	life	NOUN
ftr-348	139	18	.	.	PUNCT
ftr-348	140	1	so	so	ADV
ftr-348	140	2	,	,	PUNCT
ftr-348	140	3	rather	rather	ADV
ftr-348	140	4	than	than	SCONJ
ftr-348	140	5	give	give	VERB
ftr-348	140	6	willie	willie	NOUN
ftr-348	140	7	an	an	DET
ftr-348	140	8	allowance	allowance	NOUN
ftr-348	140	9	,	,	PUNCT
ftr-348	140	10	robert	robert	PROPN
ftr-348	140	11	agrees	agree	VERB
ftr-348	140	12	to	to	PART
ftr-348	140	13	pay	pay	VERB
ftr-348	140	14	willie	willie	NOUN
ftr-348	140	15	$	$	SYM
ftr-348	140	16	20	20	NUM
ftr-348	140	17	a	a	DET
ftr-348	140	18	week	week	NOUN
ftr-348	140	19	for	for	ADP
ftr-348	140	20	the	the	DET
ftr-348	140	21	chores	chore	NOUN
ftr-348	140	22	that	that	PRON
ftr-348	140	23	willie	willie	NOUN
ftr-348	140	24	performs	perform	VERB
ftr-348	140	25	.	.	PUNCT
ftr-348	141	1	it	it	PRON
ftr-348	141	2	is	be	AUX
ftr-348	141	3	the	the	DET
ftr-348	141	4	author	author	NOUN
ftr-348	141	5	’s	’s	PART
ftr-348	141	6	view	view	NOUN
ftr-348	141	7	that	that	SCONJ
ftr-348	141	8	the	the	DET
ftr-348	141	9	characterization	characterization	NOUN
ftr-348	141	10	of	of	ADP
ftr-348	141	11	the	the	DET
ftr-348	141	12	payment	payment	NOUN
ftr-348	141	13	does	do	AUX
ftr-348	141	14	not	not	PART
ftr-348	141	15	alter	alter	VERB
ftr-348	141	16	its	its	PRON
ftr-348	141	17	noncommercial	noncommercial	ADJ
ftr-348	141	18	attribute	attribute	NOUN
ftr-348	141	19	.	.	PUNCT
ftr-348	142	1	in	in	ADP
ftr-348	142	2	effect	effect	NOUN
ftr-348	142	3	,	,	PUNCT
ftr-348	142	4	willie	willie	NOUN
ftr-348	142	5	receives	receive	VERB
ftr-348	142	6	an	an	DET
ftr-348	142	7	allowance	allowance	NOUN
ftr-348	142	8	and	and	CCONJ
ftr-348	142	9	is	be	AUX
ftr-348	142	10	required	require	VERB
ftr-348	142	11	to	to	PART
ftr-348	142	12	do	do	VERB
ftr-348	142	13	household	household	NOUN
ftr-348	142	14	chores	chore	NOUN
ftr-348	142	15	;	;	PUNCT
ftr-348	142	16	the	the	DET
ftr-348	142	17	characterization	characterization	NOUN
ftr-348	142	18	of	of	ADP
ftr-348	142	19	the	the	DET
ftr-348	142	20	payment	payment	NOUN
ftr-348	142	21	as	as	ADP
ftr-348	142	22	wages	wage	NOUN
ftr-348	142	23	does	do	AUX
ftr-348	142	24	not	not	PART
ftr-348	142	25	represent	represent	VERB
ftr-348	142	26	its	its	PRON
ftr-348	142	27	actual	actual	ADJ
ftr-348	142	28	function	function	NOUN
ftr-348	142	29	.	.	PUNCT
ftr-348	143	1	while	while	SCONJ
ftr-348	143	2	a	a	DET
ftr-348	143	3	number	number	NOUN
ftr-348	143	4	of	of	ADP
ftr-348	143	5	courts	court	NOUN
ftr-348	143	6	have	have	AUX
ftr-348	143	7	adopted	adopt	VERB
ftr-348	143	8	a	a	DET
ftr-348	143	9	doctrine	doctrine	NOUN
ftr-348	143	10	that	that	PRON
ftr-348	143	11	makes	make	VERB
ftr-348	143	12	it	it	PRON
ftr-348	143	13	difficult	difficult	ADJ
ftr-348	143	14	for	for	SCONJ
ftr-348	143	15	a	a	DET
ftr-348	143	16	taxpayer	taxpayer	NOUN
ftr-348	143	17	to	to	PART
ftr-348	143	18	repudiate	repudiate	VERB
ftr-348	143	19	the	the	DET
ftr-348	143	20	form	form	NOUN
ftr-348	143	21	in	in	ADP
ftr-348	143	22	which	which	PRON
ftr-348	143	23	a	a	DET
ftr-348	143	24	transaction	transaction	NOUN
ftr-348	143	25	was	be	AUX
ftr-348	143	26	cast,10	cast,10	NOUN
ftr-348	143	27	that	that	PRON
ftr-348	143	28	doctrine	doctrine	NOUN
ftr-348	143	29	should	should	AUX
ftr-348	143	30	not	not	PART
ftr-348	143	31	apply	apply	VERB
ftr-348	143	32	to	to	ADP
ftr-348	143	33	this	this	DET
ftr-348	143	34	situation	situation	NOUN
ftr-348	143	35	.	.	PUNCT
ftr-348	144	1	this	this	PRON
ftr-348	144	2	is	be	AUX
ftr-348	144	3	not	not	PART
ftr-348	144	4	a	a	DET
ftr-348	144	5	case	case	NOUN
ftr-348	144	6	where	where	SCONJ
ftr-348	144	7	the	the	DET
ftr-348	144	8	taxpayer	taxpayer	NOUN
ftr-348	144	9	could	could	AUX
ftr-348	144	10	manipulate	manipulate	VERB
ftr-348	144	11	the	the	DET
ftr-348	144	12	tax	tax	NOUN
ftr-348	144	13	consequence	consequence	NOUN
ftr-348	144	14	by	by	ADP
ftr-348	144	15	adhering	adhere	VERB
ftr-348	144	16	to	to	ADP
ftr-348	144	17	the	the	DET
ftr-348	144	18	form	form	NOUN
ftr-348	144	19	of	of	ADP
ftr-348	144	20	the	the	DET
ftr-348	144	21	transaction	transaction	NOUN
ftr-348	144	22	if	if	SCONJ
ftr-348	144	23	such	such	ADJ
ftr-348	144	24	adherence	adherence	NOUN
ftr-348	144	25	proves	prove	VERB
ftr-348	144	26	desirable	desirable	ADJ
ftr-348	144	27	,	,	PUNCT
ftr-348	144	28	but	but	CCONJ
ftr-348	144	29	pointing	point	VERB
ftr-348	144	30	out	out	ADP
ftr-348	144	31	the	the	DET
ftr-348	144	32	different	different	ADJ
ftr-348	144	33	substance	substance	NOUN
ftr-348	144	34	of	of	ADP
ftr-348	144	35	the	the	DET
ftr-348	144	36	transaction	transaction	NOUN
ftr-348	144	37	if	if	SCONJ
ftr-348	144	38	characterization	characterization	NOUN
ftr-348	144	39	subsequently	subsequently	ADV
ftr-348	144	40	proves	prove	VERB
ftr-348	144	41	to	to	PART
ftr-348	144	42	be	be	AUX
ftr-348	144	43	more	more	ADV
ftr-348	144	44	desirable	desirable	ADJ
ftr-348	144	45	.	.	PUNCT
ftr-348	145	1	in	in	ADP
ftr-348	145	2	the	the	DET
ftr-348	145	3	instant	instant	ADJ
ftr-348	145	4	case	case	NOUN
ftr-348	145	5	,	,	PUNCT
ftr-348	145	6	there	there	PRON
ftr-348	145	7	is	be	VERB
ftr-348	145	8	no	no	DET
ftr-348	145	9	tax	tax	NOUN
ftr-348	145	10	advantage	advantage	NOUN
ftr-348	145	11	to	to	ADP
ftr-348	145	12	treating	treat	VERB
ftr-348	145	13	the	the	DET
ftr-348	145	14	payment	payment	NOUN
ftr-348	145	15	as	as	ADP
ftr-348	145	16	a	a	DET
ftr-348	145	17	wage	wage	NOUN
ftr-348	145	18	,	,	PUNCT
ftr-348	145	19	and	and	CCONJ
ftr-348	145	20	the	the	DET
ftr-348	145	21	parent	parent	NOUN
ftr-348	145	22	’s	’s	PART
ftr-348	145	23	purpose	purpose	NOUN
ftr-348	145	24	in	in	ADP
ftr-348	145	25	so	so	ADV
ftr-348	145	26	characterizing	characterize	VERB
ftr-348	145	27	it	it	PRON
ftr-348	145	28	has	have	VERB
ftr-348	145	29	no	no	DET
ftr-348	145	30	tax	tax	NOUN
ftr-348	145	31	motivation	motivation	NOUN
ftr-348	145	32	.	.	PUNCT
ftr-348	146	1	a	a	DET
ftr-348	146	2	similar	similar	ADJ
ftr-348	146	3	situation	situation	NOUN
ftr-348	146	4	has	have	AUX
ftr-348	146	5	arisen	arise	VERB
ftr-348	146	6	in	in	ADP
ftr-348	146	7	connection	connection	NOUN
ftr-348	146	8	with	with	ADP
ftr-348	146	9	welfare	welfare	NOUN
ftr-348	146	10	benefits	benefit	NOUN
ftr-348	146	11	,	,	PUNCT
ftr-348	146	12	and	and	CCONJ
ftr-348	146	13	the	the	DET
ftr-348	146	14	internal	internal	ADJ
ftr-348	146	15	revenue	revenue	NOUN
ftr-348	146	16	service	service	NOUN
ftr-348	146	17	has	have	AUX
ftr-348	146	18	excluded	exclude	VERB
ftr-348	146	19	the	the	DET
ftr-348	146	20	payments	payment	NOUN
ftr-348	146	21	from	from	ADP
ftr-348	146	22	income	income	NOUN
ftr-348	146	23	in	in	ADP
ftr-348	146	24	8	8	NUM
ftr-348	146	25	.	.	PUNCT
ftr-348	147	1	for	for	ADP
ftr-348	147	2	example	example	NOUN
ftr-348	147	3	,	,	PUNCT
ftr-348	147	4	for	for	ADP
ftr-348	147	5	some	some	DET
ftr-348	147	6	purposes	purpose	NOUN
ftr-348	147	7	,	,	PUNCT
ftr-348	147	8	stock	stock	NOUN
ftr-348	147	9	owned	own	VERB
ftr-348	147	10	by	by	ADP
ftr-348	147	11	one	one	NUM
ftr-348	147	12	person	person	NOUN
ftr-348	147	13	is	be	AUX
ftr-348	147	14	treated	treat	VERB
ftr-348	147	15	as	as	ADP
ftr-348	147	16	also	also	ADV
ftr-348	147	17	owned	own	VERB
ftr-348	147	18	by	by	ADP
ftr-348	147	19	certain	certain	ADJ
ftr-348	147	20	other	other	ADJ
ftr-348	147	21	members	member	NOUN
ftr-348	147	22	of	of	ADP
ftr-348	147	23	the	the	DET
ftr-348	147	24	owner	owner	NOUN
ftr-348	147	25	’s	’s	PART
ftr-348	147	26	family	family	NOUN
ftr-348	147	27	.	.	PUNCT
ftr-348	148	1	e.g.	e.g.	ADV
ftr-348	148	2	,	,	PUNCT
ftr-348	148	3	i.r.c	i.r.c	NOUN
ftr-348	148	4	.	.	PUNCT
ftr-348	149	1	§	§	PROPN
ftr-348	149	2	§	§	PROPN
ftr-348	149	3	267(c)(2	267(c)(2	NUM
ftr-348	149	4	)	)	PUNCT
ftr-348	149	5	,	,	PUNCT
ftr-348	149	6	(	(	PUNCT
ftr-348	149	7	4	4	NUM
ftr-348	149	8	)	)	PUNCT
ftr-348	149	9	,	,	PUNCT
ftr-348	149	10	318(a)(1	318(a)(1	NUM
ftr-348	149	11	)	)	PUNCT
ftr-348	149	12	,	,	PUNCT
ftr-348	149	13	544(a)(2	544(a)(2	NUM
ftr-348	149	14	)	)	PUNCT
ftr-348	149	15	.	.	PUNCT
ftr-348	150	1	for	for	ADP
ftr-348	150	2	other	other	ADJ
ftr-348	150	3	purposes	purpose	NOUN
ftr-348	150	4	,	,	PUNCT
ftr-348	150	5	a	a	DET
ftr-348	150	6	group	group	NOUN
ftr-348	150	7	of	of	ADP
ftr-348	150	8	related	related	ADJ
ftr-348	150	9	persons	person	NOUN
ftr-348	150	10	are	be	AUX
ftr-348	150	11	aggregated	aggregate	VERB
ftr-348	150	12	and	and	CCONJ
ftr-348	150	13	treated	treat	VERB
ftr-348	150	14	as	as	ADP
ftr-348	150	15	a	a	DET
ftr-348	150	16	single	single	ADJ
ftr-348	150	17	person	person	NOUN
ftr-348	150	18	.	.	PUNCT
ftr-348	151	1	i.r.c	i.r.c	NOUN
ftr-348	151	2	.	.	PUNCT
ftr-348	152	1	§	§	PROPN
ftr-348	152	2	§	§	PROPN
ftr-348	152	3	355(d)(7)(a	355(d)(7)(a	PROPN
ftr-348	152	4	)	)	PUNCT
ftr-348	152	5	,	,	PUNCT
ftr-348	152	6	(	(	PUNCT
ftr-348	152	7	e)(4)(c)(i	e)(4)(c)(i	NOUN
ftr-348	152	8	)	)	PUNCT
ftr-348	152	9	.	.	PUNCT
ftr-348	153	1	9	9	X
ftr-348	153	2	.	.	X
ftr-348	153	3	i.r.c	i.r.c	NOUN
ftr-348	153	4	.	.	PUNCT
ftr-348	154	1	§	§	PROPN
ftr-348	154	2	102	102	NUM
ftr-348	154	3	.	.	PUNCT
ftr-348	154	4	10	10	NUM
ftr-348	154	5	.	.	PUNCT
ftr-348	155	1	see	see	VERB
ftr-348	155	2	,	,	PUNCT
ftr-348	155	3	e.g.	e.g.	ADV
ftr-348	155	4	,	,	PUNCT
ftr-348	155	5	commissioner	commissioner	NOUN
ftr-348	155	6	v.	v.	PROPN
ftr-348	155	7	danielson	danielson	PROPN
ftr-348	155	8	,	,	PUNCT
ftr-348	155	9	378	378	NUM
ftr-348	155	10	f.2d	f.2d	NOUN
ftr-348	155	11	771	771	NUM
ftr-348	155	12	(	(	PUNCT
ftr-348	155	13	3d	3d	PROPN
ftr-348	155	14	cir	cir	NOUN
ftr-348	155	15	.	.	PROPN
ftr-348	155	16	1967	1967	NUM
ftr-348	155	17	)	)	PUNCT
ftr-348	155	18	(	(	PUNCT
ftr-348	155	19	en	en	X
ftr-348	155	20	banc	banc	PROPN
ftr-348	155	21	)	)	PUNCT
ftr-348	155	22	;	;	PUNCT
ftr-348	155	23	see	see	VERB
ftr-348	155	24	also	also	ADV
ftr-348	155	25	douglas	douglas	PROPN
ftr-348	155	26	kahn	kahn	PROPN
ftr-348	155	27	&	&	CCONJ
ftr-348	155	28	jeffrey	jeffrey	PROPN
ftr-348	155	29	kahn	kahn	PROPN
ftr-348	155	30	,	,	PUNCT
ftr-348	155	31	federal	federal	ADJ
ftr-348	155	32	income	income	NOUN
ftr-348	155	33	tax	tax	NOUN
ftr-348	155	34	817–18	817–18	PROPN
ftr-348	155	35	(	(	PUNCT
ftr-348	155	36	6th	6th	ADJ
ftr-348	155	37	ed	ed	NOUN
ftr-348	155	38	.	.	PROPN
ftr-348	155	39	2011	2011	NUM
ftr-348	155	40	)	)	PUNCT
ftr-348	155	41	.	.	PUNCT
ftr-348	156	1	690	690	NUM
ftr-348	156	2	florida	florida	PROPN
ftr-348	156	3	tax	tax	NOUN
ftr-348	156	4	review	review	NOUN
ftr-348	156	5	[	[	X
ftr-348	156	6	vol	vol	NOUN
ftr-348	156	7	.	.	PUNCT
ftr-348	156	8	11:8	11:8	NUM
ftr-348	156	9	that	that	DET
ftr-348	156	10	circumstance	circumstance	NOUN
ftr-348	156	11	.	.	PUNCT
ftr-348	157	1	amounts	amount	NOUN
ftr-348	157	2	received	receive	VERB
ftr-348	157	3	as	as	ADP
ftr-348	157	4	distributions	distribution	NOUN
ftr-348	157	5	from	from	ADP
ftr-348	157	6	a	a	DET
ftr-348	157	7	general	general	ADJ
ftr-348	157	8	welfare	welfare	NOUN
ftr-348	157	9	fund	fund	NOUN
ftr-348	157	10	(	(	PUNCT
ftr-348	157	11	typically	typically	ADV
ftr-348	157	12	a	a	DET
ftr-348	157	13	distribution	distribution	NOUN
ftr-348	157	14	made	make	VERB
ftr-348	157	15	by	by	ADP
ftr-348	157	16	a	a	DET
ftr-348	157	17	state	state	NOUN
ftr-348	157	18	or	or	CCONJ
ftr-348	157	19	federal	federal	ADJ
ftr-348	157	20	agency	agency	NOUN
ftr-348	157	21	pursuant	pursuant	VERB
ftr-348	157	22	to	to	ADP
ftr-348	157	23	a	a	DET
ftr-348	157	24	statute	statute	NOUN
ftr-348	157	25	to	to	PART
ftr-348	157	26	provide	provide	VERB
ftr-348	157	27	help	help	NOUN
ftr-348	157	28	for	for	ADP
ftr-348	157	29	needy	needy	ADJ
ftr-348	157	30	persons	person	NOUN
ftr-348	157	31	for	for	ADP
ftr-348	157	32	the	the	DET
ftr-348	157	33	promotion	promotion	NOUN
ftr-348	157	34	of	of	ADP
ftr-348	157	35	the	the	DET
ftr-348	157	36	general	general	ADJ
ftr-348	157	37	welfare	welfare	NOUN
ftr-348	157	38	)	)	PUNCT
ftr-348	157	39	are	be	AUX
ftr-348	157	40	excluded	exclude	VERB
ftr-348	157	41	from	from	ADP
ftr-348	157	42	the	the	DET
ftr-348	157	43	recipient	recipient	NOUN
ftr-348	158	1	=	=	NOUN
ftr-348	158	2	s	s	NOUN
ftr-348	158	3	gross	gross	ADJ
ftr-348	158	4	income.11	income.11	NOUN
ftr-348	158	5	to	to	PART
ftr-348	158	6	further	further	VERB
ftr-348	158	7	its	its	PRON
ftr-348	158	8	goals	goal	NOUN
ftr-348	158	9	,	,	PUNCT
ftr-348	158	10	some	some	DET
ftr-348	158	11	welfare	welfare	NOUN
ftr-348	158	12	agencies	agency	NOUN
ftr-348	158	13	require	require	VERB
ftr-348	158	14	a	a	DET
ftr-348	158	15	recipient	recipient	NOUN
ftr-348	158	16	to	to	PART
ftr-348	158	17	perform	perform	VERB
ftr-348	158	18	services	service	NOUN
ftr-348	158	19	as	as	ADP
ftr-348	158	20	a	a	DET
ftr-348	158	21	condition	condition	NOUN
ftr-348	158	22	of	of	ADP
ftr-348	158	23	receiving	receive	VERB
ftr-348	158	24	benefits	benefit	NOUN
ftr-348	158	25	.	.	PUNCT
ftr-348	159	1	the	the	DET
ftr-348	159	2	purpose	purpose	NOUN
ftr-348	159	3	of	of	ADP
ftr-348	159	4	that	that	DET
ftr-348	159	5	requirement	requirement	NOUN
ftr-348	159	6	may	may	AUX
ftr-348	159	7	be	be	AUX
ftr-348	159	8	to	to	PART
ftr-348	159	9	inculcate	inculcate	VERB
ftr-348	159	10	work	work	NOUN
ftr-348	159	11	habits	habit	NOUN
ftr-348	159	12	that	that	PRON
ftr-348	159	13	will	will	AUX
ftr-348	159	14	encourage	encourage	VERB
ftr-348	159	15	the	the	DET
ftr-348	159	16	recipient	recipient	NOUN
ftr-348	159	17	to	to	PART
ftr-348	159	18	find	find	VERB
ftr-348	159	19	gainful	gainful	ADJ
ftr-348	159	20	employment	employment	NOUN
ftr-348	159	21	.	.	PUNCT
ftr-348	160	1	an	an	DET
ftr-348	160	2	additional	additional	ADJ
ftr-348	160	3	purpose	purpose	NOUN
ftr-348	160	4	may	may	AUX
ftr-348	160	5	be	be	AUX
ftr-348	160	6	to	to	PART
ftr-348	160	7	provide	provide	VERB
ftr-348	160	8	training	training	NOUN
ftr-348	160	9	for	for	ADP
ftr-348	160	10	the	the	DET
ftr-348	160	11	recipient	recipient	NOUN
ftr-348	160	12	to	to	PART
ftr-348	160	13	learn	learn	VERB
ftr-348	160	14	a	a	DET
ftr-348	160	15	trade	trade	NOUN
ftr-348	160	16	.	.	PUNCT
ftr-348	161	1	the	the	DET
ftr-348	161	2	payments	payment	NOUN
ftr-348	161	3	may	may	AUX
ftr-348	161	4	be	be	AUX
ftr-348	161	5	based	base	VERB
ftr-348	161	6	on	on	ADP
ftr-348	161	7	an	an	DET
ftr-348	161	8	hourly	hourly	ADJ
ftr-348	161	9	wage	wage	NOUN
ftr-348	161	10	for	for	ADP
ftr-348	161	11	work	work	NOUN
ftr-348	161	12	performed	perform	VERB
ftr-348	161	13	.	.	PUNCT
ftr-348	162	1	as	as	ADP
ftr-348	162	2	a	a	DET
ftr-348	162	3	policy	policy	NOUN
ftr-348	162	4	matter	matter	NOUN
ftr-348	162	5	,	,	PUNCT
ftr-348	162	6	the	the	DET
ftr-348	162	7	payments	payment	NOUN
ftr-348	162	8	should	should	AUX
ftr-348	162	9	not	not	PART
ftr-348	162	10	be	be	AUX
ftr-348	162	11	income	income	NOUN
ftr-348	162	12	to	to	ADP
ftr-348	162	13	the	the	DET
ftr-348	162	14	recipient	recipient	NOUN
ftr-348	162	15	if	if	SCONJ
ftr-348	162	16	the	the	DET
ftr-348	162	17	agency	agency	NOUN
ftr-348	162	18	’s	’s	PART
ftr-348	162	19	purpose	purpose	NOUN
ftr-348	162	20	was	be	AUX
ftr-348	162	21	to	to	PART
ftr-348	162	22	rehabilitate	rehabilitate	VERB
ftr-348	162	23	the	the	DET
ftr-348	162	24	recipient	recipient	NOUN
ftr-348	162	25	as	as	SCONJ
ftr-348	162	26	contrasted	contrast	VERB
ftr-348	162	27	to	to	ADP
ftr-348	162	28	obtaining	obtain	VERB
ftr-348	162	29	the	the	DET
ftr-348	162	30	benefit	benefit	NOUN
ftr-348	162	31	of	of	ADP
ftr-348	162	32	his	his	PRON
ftr-348	162	33	services	service	NOUN
ftr-348	162	34	.	.	PUNCT
ftr-348	163	1	in	in	ADP
ftr-348	163	2	such	such	DET
ftr-348	163	3	a	a	DET
ftr-348	163	4	case	case	NOUN
ftr-348	163	5	,	,	PUNCT
ftr-348	163	6	the	the	DET
ftr-348	163	7	payments	payment	NOUN
ftr-348	163	8	should	should	AUX
ftr-348	163	9	be	be	AUX
ftr-348	163	10	treated	treat	VERB
ftr-348	163	11	the	the	DET
ftr-348	163	12	same	same	ADJ
ftr-348	163	13	as	as	ADP
ftr-348	163	14	welfare	welfare	NOUN
ftr-348	163	15	payments	payment	NOUN
ftr-348	163	16	in	in	ADP
ftr-348	163	17	which	which	PRON
ftr-348	163	18	no	no	DET
ftr-348	163	19	work	work	NOUN
ftr-348	163	20	is	be	AUX
ftr-348	163	21	required	require	VERB
ftr-348	163	22	.	.	PUNCT
ftr-348	164	1	the	the	DET
ftr-348	164	2	service	service	NOUN
ftr-348	164	3	ruled	rule	VERB
ftr-348	164	4	in	in	ADP
ftr-348	164	5	revenue	revenue	NOUN
ftr-348	164	6	ruling	rule	VERB
ftr-348	164	7	71	71	NUM
ftr-348	164	8	-	-	SYM
ftr-348	164	9	42512	42512	NUM
ftr-348	164	10	and	and	CCONJ
ftr-348	164	11	notice	notice	VERB
ftr-348	164	12	99	99	NUM
ftr-348	164	13	-	-	SYM
ftr-348	164	14	313	313	NUM
ftr-348	164	15	that	that	SCONJ
ftr-348	164	16	such	such	ADJ
ftr-348	164	17	payments	payment	NOUN
ftr-348	164	18	are	be	AUX
ftr-348	164	19	not	not	PART
ftr-348	164	20	income	income	NOUN
ftr-348	164	21	to	to	ADP
ftr-348	164	22	the	the	DET
ftr-348	164	23	recipient	recipient	NOUN
ftr-348	164	24	if	if	SCONJ
ftr-348	164	25	the	the	DET
ftr-348	164	26	following	follow	VERB
ftr-348	164	27	conditions	condition	NOUN
ftr-348	164	28	are	be	AUX
ftr-348	164	29	satisfied	satisfied	ADJ
ftr-348	164	30	:	:	PUNCT
ftr-348	164	31	(	(	PUNCT
ftr-348	164	32	1	1	X
ftr-348	164	33	)	)	PUNCT
ftr-348	164	34	the	the	DET
ftr-348	164	35	recipient	recipient	NOUN
ftr-348	164	36	’s	’s	PART
ftr-348	164	37	participation	participation	NOUN
ftr-348	164	38	in	in	ADP
ftr-348	164	39	the	the	DET
ftr-348	164	40	work	work	NOUN
ftr-348	164	41	program	program	NOUN
ftr-348	164	42	must	must	AUX
ftr-348	164	43	be	be	AUX
ftr-348	164	44	arranged	arrange	VERB
ftr-348	164	45	and	and	CCONJ
ftr-348	164	46	financed	finance	VERB
ftr-348	164	47	by	by	ADP
ftr-348	164	48	a	a	DET
ftr-348	164	49	public	public	ADJ
ftr-348	164	50	agency	agency	NOUN
ftr-348	164	51	that	that	PRON
ftr-348	164	52	provides	provide	VERB
ftr-348	164	53	welfare	welfare	NOUN
ftr-348	164	54	benefits	benefit	NOUN
ftr-348	164	55	;	;	PUNCT
ftr-348	164	56	and	and	CCONJ
ftr-348	164	57	(	(	PUNCT
ftr-348	164	58	2	2	X
ftr-348	164	59	)	)	PUNCT
ftr-348	164	60	the	the	DET
ftr-348	164	61	total	total	ADJ
ftr-348	164	62	amount	amount	NOUN
ftr-348	164	63	of	of	ADP
ftr-348	164	64	payments	payment	NOUN
ftr-348	164	65	received	receive	VERB
ftr-348	164	66	by	by	ADP
ftr-348	164	67	the	the	DET
ftr-348	164	68	worker	worker	NOUN
ftr-348	164	69	must	must	AUX
ftr-348	164	70	not	not	PART
ftr-348	164	71	exceed	exceed	VERB
ftr-348	164	72	the	the	DET
ftr-348	164	73	sum	sum	NOUN
ftr-348	164	74	of	of	ADP
ftr-348	164	75	the	the	DET
ftr-348	164	76	welfare	welfare	NOUN
ftr-348	164	77	benefits	benefit	VERB
ftr-348	164	78	the	the	DET
ftr-348	164	79	worker	worker	NOUN
ftr-348	164	80	would	would	AUX
ftr-348	164	81	have	have	AUX
ftr-348	164	82	received	receive	VERB
ftr-348	164	83	if	if	SCONJ
ftr-348	164	84	he	he	PRON
ftr-348	164	85	were	be	AUX
ftr-348	164	86	unable	unable	ADJ
ftr-348	164	87	to	to	PART
ftr-348	164	88	work	work	VERB
ftr-348	164	89	plus	plus	CCONJ
ftr-348	164	90	out	out	ADP
ftr-348	164	91	of	of	ADP
ftr-348	164	92	pocket	pocket	NOUN
ftr-348	164	93	expenses	expense	NOUN
ftr-348	164	94	incurred	incur	VERB
ftr-348	164	95	in	in	ADP
ftr-348	164	96	performing	perform	VERB
ftr-348	164	97	the	the	DET
ftr-348	164	98	work	work	NOUN
ftr-348	164	99	.	.	PUNCT
ftr-348	165	1	in	in	ADP
ftr-348	165	2	other	other	ADJ
ftr-348	165	3	words	word	NOUN
ftr-348	165	4	,	,	PUNCT
ftr-348	165	5	the	the	DET
ftr-348	165	6	number	number	NOUN
ftr-348	165	7	of	of	ADP
ftr-348	165	8	hours	hour	NOUN
ftr-348	165	9	worked	work	VERB
ftr-348	165	10	must	must	AUX
ftr-348	165	11	not	not	PART
ftr-348	165	12	exceed	exceed	VERB
ftr-348	165	13	the	the	DET
ftr-348	165	14	number	number	NOUN
ftr-348	165	15	of	of	ADP
ftr-348	165	16	hours	hour	NOUN
ftr-348	165	17	needed	need	VERB
ftr-348	165	18	to	to	PART
ftr-348	165	19	provide	provide	VERB
ftr-348	165	20	the	the	DET
ftr-348	165	21	worker	worker	NOUN
ftr-348	165	22	with	with	ADP
ftr-348	165	23	subsistence	subsistence	NOUN
ftr-348	165	24	for	for	ADP
ftr-348	165	25	his	his	PRON
ftr-348	165	26	needs	need	NOUN
ftr-348	165	27	.	.	PUNCT
ftr-348	166	1	as	as	SCONJ
ftr-348	166	2	previously	previously	ADV
ftr-348	166	3	noted	note	VERB
ftr-348	166	4	,	,	PUNCT
ftr-348	166	5	the	the	DET
ftr-348	166	6	code	code	NOUN
ftr-348	166	7	expressly	expressly	ADV
ftr-348	166	8	excludes	exclude	VERB
ftr-348	166	9	gifts	gift	NOUN
ftr-348	166	10	from	from	ADP
ftr-348	166	11	income.14	income.14	PROPN
ftr-348	166	12	a	a	DET
ftr-348	166	13	principled	principled	ADJ
ftr-348	166	14	policy	policy	NOUN
ftr-348	166	15	justification	justification	NOUN
ftr-348	166	16	for	for	ADP
ftr-348	166	17	that	that	DET
ftr-348	166	18	exclusion	exclusion	NOUN
ftr-348	166	19	is	be	AUX
ftr-348	166	20	described	describe	VERB
ftr-348	166	21	in	in	ADP
ftr-348	166	22	a	a	DET
ftr-348	166	23	previous	previous	ADJ
ftr-348	166	24	co	co	ADJ
ftr-348	166	25	-	-	ADJ
ftr-348	166	26	authored	author	VERB
ftr-348	166	27	article	article	NOUN
ftr-348	166	28	of	of	ADP
ftr-348	166	29	the	the	DET
ftr-348	166	30	author’s.15	author’s.15	NOUN
ftr-348	166	31	if	if	SCONJ
ftr-348	166	32	gifts	gift	NOUN
ftr-348	166	33	are	be	AUX
ftr-348	166	34	deemed	deem	VERB
ftr-348	166	35	to	to	PART
ftr-348	166	36	be	be	AUX
ftr-348	166	37	made	make	VERB
ftr-348	166	38	within	within	ADP
ftr-348	166	39	a	a	DET
ftr-348	166	40	noncommerical	noncommerical	ADJ
ftr-348	166	41	zone	zone	NOUN
ftr-348	166	42	,	,	PUNCT
ftr-348	166	43	that	that	PRON
ftr-348	166	44	would	would	AUX
ftr-348	166	45	be	be	AUX
ftr-348	166	46	an	an	DET
ftr-348	166	47	additional	additional	ADJ
ftr-348	166	48	policy	policy	NOUN
ftr-348	166	49	justification	justification	NOUN
ftr-348	166	50	for	for	ADP
ftr-348	166	51	their	their	PRON
ftr-348	166	52	exclusion	exclusion	NOUN
ftr-348	166	53	from	from	ADP
ftr-348	166	54	income	income	NOUN
ftr-348	166	55	.	.	PUNCT
ftr-348	167	1	it	it	PRON
ftr-348	167	2	is	be	AUX
ftr-348	167	3	a	a	DET
ftr-348	167	4	close	close	ADJ
ftr-348	167	5	question	question	NOUN
ftr-348	167	6	whether	whether	SCONJ
ftr-348	167	7	a	a	DET
ftr-348	167	8	donative	donative	ADJ
ftr-348	167	9	transfer	transfer	NOUN
ftr-348	167	10	lies	lie	VERB
ftr-348	167	11	outside	outside	ADP
ftr-348	167	12	of	of	ADP
ftr-348	167	13	the	the	DET
ftr-348	167	14	commercial	commercial	ADJ
ftr-348	167	15	sphere	sphere	NOUN
ftr-348	167	16	.	.	PUNCT
ftr-348	168	1	on	on	ADP
ftr-348	168	2	the	the	DET
ftr-348	168	3	one	one	NUM
ftr-348	168	4	hand	hand	NOUN
ftr-348	168	5	,	,	PUNCT
ftr-348	168	6	a	a	DET
ftr-348	168	7	donative	donative	ADJ
ftr-348	168	8	transfer	transfer	NOUN
ftr-348	168	9	of	of	ADP
ftr-348	168	10	property	property	NOUN
ftr-348	168	11	bears	bear	VERB
ftr-348	168	12	some	some	DET
ftr-348	168	13	similarity	similarity	NOUN
ftr-348	168	14	to	to	ADP
ftr-348	168	15	a	a	DET
ftr-348	168	16	sale	sale	NOUN
ftr-348	168	17	of	of	ADP
ftr-348	168	18	that	that	DET
ftr-348	168	19	property	property	NOUN
ftr-348	168	20	.	.	PUNCT
ftr-348	169	1	on	on	ADP
ftr-348	169	2	the	the	DET
ftr-348	169	3	other	other	ADJ
ftr-348	169	4	hand	hand	NOUN
ftr-348	169	5	,	,	PUNCT
ftr-348	169	6	a	a	DET
ftr-348	169	7	donative	donative	ADJ
ftr-348	169	8	transfer	transfer	NOUN
ftr-348	169	9	is	be	AUX
ftr-348	169	10	noncommercial	noncommercial	ADJ
ftr-348	169	11	in	in	SCONJ
ftr-348	169	12	that	that	SCONJ
ftr-348	169	13	the	the	DET
ftr-348	169	14	donor	donor	NOUN
ftr-348	169	15	obtains	obtain	VERB
ftr-348	169	16	no	no	DET
ftr-348	169	17	financial	financial	ADJ
ftr-348	169	18	benefit	benefit	NOUN
ftr-348	169	19	or	or	CCONJ
ftr-348	169	20	consumption	consumption	NOUN
ftr-348	169	21	from	from	ADP
ftr-348	169	22	the	the	DET
ftr-348	169	23	transaction	transaction	NOUN
ftr-348	169	24	.	.	PUNCT
ftr-348	170	1	on	on	ADP
ftr-348	170	2	balance	balance	NOUN
ftr-348	170	3	,	,	PUNCT
ftr-348	170	4	a	a	DET
ftr-348	170	5	donative	donative	ADJ
ftr-348	170	6	transfer	transfer	NOUN
ftr-348	170	7	appears	appear	VERB
ftr-348	170	8	more	more	ADV
ftr-348	170	9	like	like	ADP
ftr-348	170	10	a	a	DET
ftr-348	170	11	noncommercial	noncommercial	ADJ
ftr-348	170	12	transaction	transaction	NOUN
ftr-348	170	13	,	,	PUNCT
ftr-348	170	14	and	and	CCONJ
ftr-348	170	15	so	so	ADV
ftr-348	170	16	that	that	PRON
ftr-348	170	17	is	be	AUX
ftr-348	170	18	an	an	DET
ftr-348	170	19	additional	additional	ADJ
ftr-348	170	20	policy	policy	NOUN
ftr-348	170	21	justification	justification	NOUN
ftr-348	170	22	for	for	ADP
ftr-348	170	23	its	its	PRON
ftr-348	170	24	exclusion	exclusion	NOUN
ftr-348	170	25	from	from	ADP
ftr-348	170	26	income	income	NOUN
ftr-348	170	27	.	.	PUNCT
ftr-348	171	1	11	11	NUM
ftr-348	171	2	.	.	X
ftr-348	172	1	see	see	VERB
ftr-348	172	2	,	,	PUNCT
ftr-348	172	3	e.g	e.g	PROPN
ftr-348	172	4	,	,	PUNCT
ftr-348	172	5	.	.	PUNCT
ftr-348	173	1	rev	rev	PROPN
ftr-348	173	2	.	.	PUNCT
ftr-348	174	1	rul	rul	PROPN
ftr-348	174	2	.	.	PUNCT
ftr-348	175	1	73	73	NUM
ftr-348	175	2	-	-	SYM
ftr-348	175	3	7	7	NUM
ftr-348	175	4	,	,	PUNCT
ftr-348	175	5	1973	1973	NUM
ftr-348	175	6	-	-	SYM
ftr-348	175	7	1	1	NUM
ftr-348	175	8	c.b	c.b	PROPN
ftr-348	175	9	.	.	PROPN
ftr-348	175	10	39	39	NUM
ftr-348	175	11	;	;	PUNCT
ftr-348	175	12	rev	rev	X
ftr-348	175	13	.	.	PROPN
ftr-348	176	1	rul	rul	PROPN
ftr-348	176	2	.	.	PUNCT
ftr-348	177	1	63	63	NUM
ftr-348	177	2	-	-	SYM
ftr-348	177	3	36	36	NUM
ftr-348	177	4	,	,	PUNCT
ftr-348	177	5	1963	1963	NUM
ftr-348	177	6	-	-	SYM
ftr-348	177	7	2	2	NUM
ftr-348	177	8	c.b	c.b	PROPN
ftr-348	177	9	.	.	PROPN
ftr-348	177	10	19	19	NUM
ftr-348	177	11	;	;	PUNCT
ftr-348	177	12	rev	rev	X
ftr-348	177	13	.	.	PROPN
ftr-348	177	14	rul	rul	PROPN
ftr-348	177	15	.	.	PUNCT
ftr-348	178	1	57	57	NUM
ftr-348	178	2	-	-	SYM
ftr-348	178	3	102	102	NUM
ftr-348	178	4	,	,	PUNCT
ftr-348	178	5	1957	1957	NUM
ftr-348	178	6	-	-	SYM
ftr-348	178	7	1	1	NUM
ftr-348	178	8	c.b	c.b	PROPN
ftr-348	178	9	.	.	PROPN
ftr-348	178	10	26	26	NUM
ftr-348	178	11	;	;	PUNCT
ftr-348	178	12	priv	priv	NOUN
ftr-348	178	13	.	.	PUNCT
ftr-348	179	1	ltr	ltr	PROPN
ftr-348	179	2	.	.	PUNCT
ftr-348	180	1	rul	rul	PROPN
ftr-348	180	2	.	.	PUNCT
ftr-348	181	1	9351017	9351017	NUM
ftr-348	181	2	(	(	PUNCT
ftr-348	181	3	sept	sept	PROPN
ftr-348	181	4	.	.	PROPN
ftr-348	181	5	24	24	NUM
ftr-348	181	6	,	,	PUNCT
ftr-348	181	7	1993	1993	NUM
ftr-348	181	8	)	)	PUNCT
ftr-348	181	9	.	.	PUNCT
ftr-348	182	1	12	12	NUM
ftr-348	182	2	.	.	X
ftr-348	182	3	1971	1971	NUM
ftr-348	182	4	-	-	SYM
ftr-348	182	5	2	2	NUM
ftr-348	182	6	c.b	c.b	PROPN
ftr-348	182	7	.	.	PROPN
ftr-348	182	8	39	39	NUM
ftr-348	182	9	.	.	PUNCT
ftr-348	182	10	13	13	NUM
ftr-348	182	11	.	.	X
ftr-348	182	12	1999	1999	NUM
ftr-348	182	13	-	-	SYM
ftr-348	182	14	1	1	NUM
ftr-348	182	15	c.b	c.b	PROPN
ftr-348	182	16	.	.	PROPN
ftr-348	182	17	271	271	NUM
ftr-348	182	18	.	.	X
ftr-348	182	19	14	14	NUM
ftr-348	182	20	.	.	PUNCT
ftr-348	182	21	i.r.c	i.r.c	NOUN
ftr-348	182	22	.	.	PUNCT
ftr-348	183	1	§	§	PROPN
ftr-348	183	2	102	102	NUM
ftr-348	183	3	.	.	PUNCT
ftr-348	183	4	15	15	NUM
ftr-348	183	5	.	.	PUNCT
ftr-348	184	1	douglas	douglas	PROPN
ftr-348	184	2	a.	a.	PROPN
ftr-348	184	3	kahn	kahn	PROPN
ftr-348	184	4	&	&	CCONJ
ftr-348	184	5	jeffrey	jeffrey	PROPN
ftr-348	184	6	h.	h.	PROPN
ftr-348	184	7	kahn	kahn	PROPN
ftr-348	184	8	,	,	PUNCT
ftr-348	184	9	“	"	PUNCT
ftr-348	184	10	gifts	gift	NOUN
ftr-348	184	11	,	,	PUNCT
ftr-348	184	12	gafts	gaft	NOUN
ftr-348	184	13	,	,	PUNCT
ftr-348	184	14	and	and	CCONJ
ftr-348	184	15	gefts	geft	NOUN
ftr-348	184	16	”	"	PUNCT
ftr-348	184	17	—	—	PUNCT
ftr-348	184	18	the	the	DET
ftr-348	184	19	income	income	NOUN
ftr-348	184	20	tax	tax	NOUN
ftr-348	184	21	definition	definition	NOUN
ftr-348	184	22	and	and	CCONJ
ftr-348	184	23	treatment	treatment	NOUN
ftr-348	184	24	of	of	ADP
ftr-348	184	25	private	private	ADJ
ftr-348	184	26	and	and	CCONJ
ftr-348	184	27	charitable	charitable	ADJ
ftr-348	184	28	“	"	PUNCT
ftr-348	184	29	gifts	gift	NOUN
ftr-348	184	30	”	"	PUNCT
ftr-348	184	31	and	and	CCONJ
ftr-348	184	32	a	a	DET
ftr-348	184	33	principled	principled	ADJ
ftr-348	184	34	policy	policy	NOUN
ftr-348	184	35	justification	justification	NOUN
ftr-348	184	36	for	for	ADP
ftr-348	184	37	the	the	DET
ftr-348	184	38	exclusion	exclusion	NOUN
ftr-348	184	39	of	of	ADP
ftr-348	184	40	gifts	gift	NOUN
ftr-348	184	41	from	from	ADP
ftr-348	184	42	income	income	NOUN
ftr-348	184	43	,	,	PUNCT
ftr-348	184	44	78	78	NUM
ftr-348	184	45	notre	notre	PROPN
ftr-348	184	46	dame	dame	PROPN
ftr-348	184	47	l.	l.	PROPN
ftr-348	184	48	rev	rev	PROPN
ftr-348	184	49	.	.	PROPN
ftr-348	185	1	441	441	NUM
ftr-348	185	2	(	(	PUNCT
ftr-348	185	3	2003	2003	NUM
ftr-348	185	4	)	)	PUNCT
ftr-348	185	5	.	.	PUNCT
ftr-348	186	1	2011	2011	NUM
ftr-348	186	2	]	]	PUNCT
ftr-348	186	3	exclusion	exclusion	NOUN
ftr-348	186	4	from	from	ADP
ftr-348	186	5	income	income	NOUN
ftr-348	186	6	of	of	ADP
ftr-348	186	7	compensation	compensation	NOUN
ftr-348	186	8	691	691	NUM
ftr-348	186	9	iii	iii	NOUN
ftr-348	186	10	.	.	PUNCT
ftr-348	187	1	joint	joint	ADJ
ftr-348	187	2	activity	activity	NOUN
ftr-348	187	3	differentiated	differentiate	VERB
ftr-348	187	4	from	from	ADP
ftr-348	187	5	a	a	DET
ftr-348	187	6	barter	barter	NOUN
ftr-348	187	7	transaction	transaction	NOUN
ftr-348	187	8	while	while	SCONJ
ftr-348	187	9	an	an	DET
ftr-348	187	10	income	income	NOUN
ftr-348	187	11	tax	tax	NOUN
ftr-348	187	12	system	system	NOUN
ftr-348	187	13	is	be	AUX
ftr-348	187	14	not	not	PART
ftr-348	187	15	comfortably	comfortably	ADV
ftr-348	187	16	applied	apply	VERB
ftr-348	187	17	to	to	ADP
ftr-348	187	18	a	a	DET
ftr-348	187	19	bartered	barter	VERB
ftr-348	187	20	transaction	transaction	NOUN
ftr-348	187	21	,	,	PUNCT
ftr-348	187	22	it	it	PRON
ftr-348	187	23	is	be	AUX
ftr-348	187	24	necessary	necessary	ADJ
ftr-348	187	25	to	to	PART
ftr-348	187	26	do	do	VERB
ftr-348	187	27	so	so	ADV
ftr-348	187	28	to	to	PART
ftr-348	187	29	prevent	prevent	VERB
ftr-348	187	30	wholesale	wholesale	ADJ
ftr-348	187	31	tax	tax	NOUN
ftr-348	187	32	avoidance	avoidance	NOUN
ftr-348	187	33	.	.	PUNCT
ftr-348	188	1	consequently	consequently	ADV
ftr-348	188	2	,	,	PUNCT
ftr-348	188	3	as	as	ADP
ftr-348	188	4	a	a	DET
ftr-348	188	5	general	general	ADJ
ftr-348	188	6	rule	rule	NOUN
ftr-348	188	7	,	,	PUNCT
ftr-348	188	8	exchanges	exchange	NOUN
ftr-348	188	9	of	of	ADP
ftr-348	188	10	property	property	NOUN
ftr-348	188	11	or	or	CCONJ
ftr-348	188	12	services	service	NOUN
ftr-348	188	13	will	will	AUX
ftr-348	188	14	be	be	AUX
ftr-348	188	15	subjected	subject	VERB
ftr-348	188	16	to	to	ADP
ftr-348	188	17	taxation	taxation	NOUN
ftr-348	188	18	.	.	PUNCT
ftr-348	189	1	barter	barter	NOUN
ftr-348	189	2	clubs	club	NOUN
ftr-348	189	3	have	have	AUX
ftr-348	189	4	been	be	AUX
ftr-348	189	5	formed	form	VERB
ftr-348	189	6	pursuant	pursuant	ADJ
ftr-348	189	7	to	to	ADP
ftr-348	189	8	which	which	PRON
ftr-348	189	9	one	one	NUM
ftr-348	189	10	member	member	NOUN
ftr-348	189	11	provides	provide	VERB
ftr-348	189	12	goods	good	NOUN
ftr-348	189	13	or	or	CCONJ
ftr-348	189	14	services	service	NOUN
ftr-348	189	15	to	to	ADP
ftr-348	189	16	another	another	DET
ftr-348	189	17	member	member	NOUN
ftr-348	189	18	in	in	ADP
ftr-348	189	19	exchange	exchange	NOUN
ftr-348	189	20	for	for	ADP
ftr-348	189	21	credits	credit	NOUN
ftr-348	189	22	or	or	CCONJ
ftr-348	189	23	points	point	NOUN
ftr-348	189	24	that	that	PRON
ftr-348	189	25	can	can	AUX
ftr-348	189	26	be	be	AUX
ftr-348	189	27	used	use	VERB
ftr-348	189	28	to	to	PART
ftr-348	189	29	pay	pay	VERB
ftr-348	189	30	for	for	ADP
ftr-348	189	31	services	service	NOUN
ftr-348	189	32	or	or	CCONJ
ftr-348	189	33	property	property	NOUN
ftr-348	189	34	received	receive	VERB
ftr-348	189	35	from	from	ADP
ftr-348	189	36	another	another	DET
ftr-348	189	37	member.16	member.16	NOUN
ftr-348	189	38	the	the	DET
ftr-348	189	39	value	value	NOUN
ftr-348	189	40	of	of	ADP
ftr-348	189	41	the	the	DET
ftr-348	189	42	credits	credit	NOUN
ftr-348	189	43	or	or	CCONJ
ftr-348	189	44	points	point	NOUN
ftr-348	189	45	received	receive	VERB
ftr-348	189	46	constitutes	constitute	VERB
ftr-348	189	47	income	income	NOUN
ftr-348	189	48	to	to	ADP
ftr-348	189	49	the	the	DET
ftr-348	189	50	recipient.17	recipient.17	NOUN
ftr-348	189	51	if	if	SCONJ
ftr-348	189	52	,	,	PUNCT
ftr-348	189	53	instead	instead	ADV
ftr-348	189	54	of	of	ADP
ftr-348	189	55	using	use	VERB
ftr-348	189	56	points	point	NOUN
ftr-348	189	57	or	or	CCONJ
ftr-348	189	58	credits	credit	NOUN
ftr-348	189	59	,	,	PUNCT
ftr-348	189	60	services	service	NOUN
ftr-348	189	61	are	be	AUX
ftr-348	189	62	received	receive	VERB
ftr-348	189	63	directly	directly	ADV
ftr-348	189	64	from	from	ADP
ftr-348	189	65	the	the	DET
ftr-348	189	66	other	other	ADJ
ftr-348	189	67	member	member	NOUN
ftr-348	189	68	of	of	ADP
ftr-348	189	69	the	the	DET
ftr-348	189	70	club	club	NOUN
ftr-348	189	71	in	in	ADP
ftr-348	189	72	exchange	exchange	NOUN
ftr-348	189	73	for	for	ADP
ftr-348	189	74	service	service	NOUN
ftr-348	189	75	performed	perform	VERB
ftr-348	189	76	,	,	PUNCT
ftr-348	189	77	the	the	DET
ftr-348	189	78	value	value	NOUN
ftr-348	189	79	of	of	ADP
ftr-348	189	80	the	the	DET
ftr-348	189	81	services	service	NOUN
ftr-348	189	82	received	receive	VERB
ftr-348	189	83	is	be	AUX
ftr-348	189	84	income	income	NOUN
ftr-348	189	85	to	to	ADP
ftr-348	189	86	each	each	DET
ftr-348	189	87	party.18	party.18	PROPN
ftr-348	189	88	if	if	SCONJ
ftr-348	189	89	the	the	DET
ftr-348	189	90	barter	barter	NOUN
ftr-348	189	91	club	club	NOUN
ftr-348	189	92	has	have	VERB
ftr-348	189	93	at	at	ADV
ftr-348	189	94	least	least	ADJ
ftr-348	189	95	100	100	NUM
ftr-348	189	96	transactions	transaction	NOUN
ftr-348	189	97	in	in	ADP
ftr-348	189	98	a	a	DET
ftr-348	189	99	calendar	calendar	NOUN
ftr-348	189	100	year	year	NOUN
ftr-348	189	101	,	,	PUNCT
ftr-348	189	102	it	it	PRON
ftr-348	189	103	is	be	AUX
ftr-348	189	104	required	require	VERB
ftr-348	189	105	to	to	PART
ftr-348	189	106	file	file	VERB
ftr-348	189	107	form	form	NOUN
ftr-348	189	108	1099	1099	NUM
ftr-348	189	109	-	-	SYM
ftr-348	189	110	b	b	NOUN
ftr-348	189	111	with	with	ADP
ftr-348	189	112	the	the	DET
ftr-348	189	113	service	service	NOUN
ftr-348	189	114	to	to	PART
ftr-348	189	115	report	report	VERB
ftr-348	189	116	the	the	DET
ftr-348	189	117	transactions.19	transactions.19	PROPN
ftr-348	189	118	if	if	SCONJ
ftr-348	189	119	there	there	PRON
ftr-348	189	120	is	be	VERB
ftr-348	189	121	an	an	DET
ftr-348	189	122	exchange	exchange	NOUN
ftr-348	189	123	of	of	ADP
ftr-348	189	124	services	service	NOUN
ftr-348	189	125	in	in	ADP
ftr-348	189	126	which	which	PRON
ftr-348	189	127	the	the	DET
ftr-348	189	128	service	service	NOUN
ftr-348	189	129	received	receive	VERB
ftr-348	189	130	is	be	AUX
ftr-348	189	131	an	an	DET
ftr-348	189	132	expense	expense	NOUN
ftr-348	189	133	of	of	ADP
ftr-348	189	134	conducting	conduct	VERB
ftr-348	189	135	the	the	DET
ftr-348	189	136	recipient	recipient	NOUN
ftr-348	189	137	=	=	NOUN
ftr-348	189	138	s	s	PART
ftr-348	189	139	business	business	NOUN
ftr-348	189	140	,	,	PUNCT
ftr-348	189	141	and	and	CCONJ
ftr-348	189	142	if	if	SCONJ
ftr-348	189	143	the	the	DET
ftr-348	189	144	value	value	NOUN
ftr-348	189	145	of	of	ADP
ftr-348	189	146	the	the	DET
ftr-348	189	147	service	service	NOUN
ftr-348	189	148	received	receive	VERB
ftr-348	189	149	equals	equal	VERB
ftr-348	189	150	$	$	SYM
ftr-348	189	151	600	600	NUM
ftr-348	189	152	or	or	CCONJ
ftr-348	189	153	more	more	ADJ
ftr-348	189	154	,	,	PUNCT
ftr-348	189	155	the	the	DET
ftr-348	189	156	recipient	recipient	NOUN
ftr-348	189	157	must	must	AUX
ftr-348	189	158	file	file	VERB
ftr-348	189	159	forms	form	NOUN
ftr-348	189	160	1096	1096	NUM
ftr-348	189	161	and	and	CCONJ
ftr-348	189	162	1099	1099	NUM
ftr-348	189	163	to	to	PART
ftr-348	189	164	report	report	VERB
ftr-348	189	165	the	the	DET
ftr-348	189	166	transaction.20	transaction.20	PROPN
ftr-348	189	167	notwithstanding	notwithstanding	ADP
ftr-348	189	168	the	the	DET
ftr-348	189	169	tax	tax	NOUN
ftr-348	189	170	law	law	NOUN
ftr-348	189	171	’s	’s	PART
ftr-348	189	172	treatment	treatment	NOUN
ftr-348	189	173	of	of	ADP
ftr-348	189	174	barter	barter	NOUN
ftr-348	189	175	transactions	transaction	NOUN
ftr-348	189	176	,	,	PUNCT
ftr-348	189	177	when	when	SCONJ
ftr-348	189	178	an	an	DET
ftr-348	189	179	exchange	exchange	NOUN
ftr-348	189	180	takes	take	VERB
ftr-348	189	181	place	place	NOUN
ftr-348	189	182	in	in	ADP
ftr-348	189	183	a	a	DET
ftr-348	189	184	noncommercial	noncommercial	ADJ
ftr-348	189	185	setting	setting	NOUN
ftr-348	189	186	,	,	PUNCT
ftr-348	189	187	there	there	PRON
ftr-348	189	188	is	be	VERB
ftr-348	189	189	good	good	ADJ
ftr-348	189	190	reason	reason	NOUN
ftr-348	189	191	to	to	PART
ftr-348	189	192	conclude	conclude	VERB
ftr-348	189	193	that	that	SCONJ
ftr-348	189	194	it	it	PRON
ftr-348	189	195	is	be	AUX
ftr-348	189	196	not	not	PART
ftr-348	189	197	subject	subject	ADJ
ftr-348	189	198	to	to	ADP
ftr-348	189	199	the	the	DET
ftr-348	189	200	income	income	NOUN
ftr-348	189	201	tax	tax	NOUN
ftr-348	189	202	.	.	PUNCT
ftr-348	190	1	however	however	ADV
ftr-348	190	2	,	,	PUNCT
ftr-348	190	3	as	as	SCONJ
ftr-348	190	4	noted	note	VERB
ftr-348	190	5	above	above	ADV
ftr-348	190	6	,	,	PUNCT
ftr-348	190	7	while	while	SCONJ
ftr-348	190	8	the	the	DET
ftr-348	190	9	characterization	characterization	NOUN
ftr-348	190	10	of	of	ADP
ftr-348	190	11	an	an	DET
ftr-348	190	12	activity	activity	NOUN
ftr-348	190	13	as	as	ADP
ftr-348	190	14	commercial	commercial	ADJ
ftr-348	190	15	or	or	CCONJ
ftr-348	190	16	noncommercial	noncommercial	ADJ
ftr-348	190	17	often	often	ADV
ftr-348	190	18	is	be	AUX
ftr-348	190	19	clear	clear	ADJ
ftr-348	190	20	,	,	PUNCT
ftr-348	190	21	there	there	PRON
ftr-348	190	22	are	be	VERB
ftr-348	190	23	grey	grey	ADJ
ftr-348	190	24	areas	area	NOUN
ftr-348	190	25	where	where	SCONJ
ftr-348	190	26	it	it	PRON
ftr-348	190	27	is	be	AUX
ftr-348	190	28	difficult	difficult	ADJ
ftr-348	190	29	to	to	PART
ftr-348	190	30	make	make	VERB
ftr-348	190	31	that	that	DET
ftr-348	190	32	determination	determination	NOUN
ftr-348	190	33	.	.	PUNCT
ftr-348	191	1	over	over	ADP
ftr-348	191	2	time	time	NOUN
ftr-348	191	3	,	,	PUNCT
ftr-348	191	4	many	many	ADJ
ftr-348	191	5	of	of	ADP
ftr-348	191	6	those	those	DET
ftr-348	191	7	grey	grey	ADJ
ftr-348	191	8	areas	area	NOUN
ftr-348	191	9	will	will	AUX
ftr-348	191	10	become	become	VERB
ftr-348	191	11	clear	clear	ADJ
ftr-348	191	12	as	as	SCONJ
ftr-348	191	13	precedents	precedent	NOUN
ftr-348	191	14	are	be	AUX
ftr-348	191	15	established	establish	VERB
ftr-348	191	16	classifying	classify	VERB
ftr-348	191	17	them	they	PRON
ftr-348	191	18	.	.	PUNCT
ftr-348	192	1	a.	a.	NOUN
ftr-348	192	2	joint	joint	ADJ
ftr-348	192	3	activity	activity	NOUN
ftr-348	192	4	several	several	ADJ
ftr-348	192	5	persons	person	NOUN
ftr-348	192	6	can	can	AUX
ftr-348	192	7	join	join	VERB
ftr-348	192	8	together	together	ADV
ftr-348	192	9	to	to	PART
ftr-348	192	10	pool	pool	VERB
ftr-348	192	11	their	their	PRON
ftr-348	192	12	labor	labor	NOUN
ftr-348	192	13	to	to	PART
ftr-348	192	14	accomplish	accomplish	VERB
ftr-348	192	15	a	a	DET
ftr-348	192	16	common	common	ADJ
ftr-348	192	17	goal	goal	NOUN
ftr-348	192	18	.	.	PUNCT
ftr-348	193	1	their	their	PRON
ftr-348	193	2	joint	joint	ADJ
ftr-348	193	3	efforts	effort	NOUN
ftr-348	193	4	should	should	AUX
ftr-348	193	5	not	not	PART
ftr-348	193	6	be	be	AUX
ftr-348	193	7	treated	treat	VERB
ftr-348	193	8	as	as	ADP
ftr-348	193	9	an	an	DET
ftr-348	193	10	exchange	exchange	NOUN
ftr-348	193	11	of	of	ADP
ftr-348	193	12	services	service	NOUN
ftr-348	193	13	but	but	CCONJ
ftr-348	193	14	rather	rather	ADV
ftr-348	193	15	as	as	ADP
ftr-348	193	16	a	a	DET
ftr-348	193	17	jointly	jointly	ADV
ftr-348	193	18	conducted	conduct	VERB
ftr-348	193	19	activity	activity	NOUN
ftr-348	193	20	.	.	PUNCT
ftr-348	194	1	when	when	SCONJ
ftr-348	194	2	the	the	DET
ftr-348	194	3	common	common	ADJ
ftr-348	194	4	goal	goal	NOUN
ftr-348	194	5	has	have	VERB
ftr-348	194	6	no	no	DET
ftr-348	194	7	business	business	NOUN
ftr-348	194	8	connection	connection	NOUN
ftr-348	194	9	,	,	PUNCT
ftr-348	194	10	the	the	DET
ftr-348	194	11	exclusion	exclusion	NOUN
ftr-348	194	12	of	of	ADP
ftr-348	194	13	joint	joint	ADJ
ftr-348	194	14	activity	activity	NOUN
ftr-348	194	15	services	service	NOUN
ftr-348	194	16	from	from	ADP
ftr-348	194	17	income	income	NOUN
ftr-348	194	18	can	can	AUX
ftr-348	194	19	be	be	AUX
ftr-348	194	20	seen	see	VERB
ftr-348	194	21	as	as	ADP
ftr-348	194	22	a	a	DET
ftr-348	194	23	corollary	corollary	NOUN
ftr-348	194	24	to	to	ADP
ftr-348	194	25	the	the	DET
ftr-348	194	26	proposed	propose	VERB
ftr-348	194	27	principle	principle	NOUN
ftr-348	194	28	that	that	SCONJ
ftr-348	194	29	income	income	NOUN
ftr-348	194	30	arising	arise	VERB
ftr-348	194	31	out	out	ADP
ftr-348	194	32	of	of	ADP
ftr-348	194	33	a	a	DET
ftr-348	194	34	noncommercial	noncommercial	ADJ
ftr-348	194	35	activity	activity	NOUN
ftr-348	194	36	is	be	AUX
ftr-348	194	37	not	not	PART
ftr-348	194	38	taxable	taxable	ADJ
ftr-348	194	39	.	.	PUNCT
ftr-348	195	1	the	the	DET
ftr-348	195	2	application	application	NOUN
ftr-348	195	3	of	of	ADP
ftr-348	195	4	this	this	DET
ftr-348	195	5	proposed	propose	VERB
ftr-348	195	6	“	"	PUNCT
ftr-348	195	7	pooled	pooled	ADJ
ftr-348	195	8	labor	labor	NOUN
ftr-348	195	9	”	"	PUNCT
ftr-348	195	10	principle	principle	NOUN
ftr-348	195	11	requires	require	VERB
ftr-348	195	12	that	that	SCONJ
ftr-348	195	13	there	there	PRON
ftr-348	195	14	be	be	VERB
ftr-348	195	15	a	a	DET
ftr-348	195	16	standard	standard	NOUN
ftr-348	195	17	for	for	ADP
ftr-348	195	18	determining	determine	VERB
ftr-348	195	19	what	what	PRON
ftr-348	195	20	constitutes	constitute	VERB
ftr-348	195	21	a	a	DET
ftr-348	195	22	“	"	PUNCT
ftr-348	195	23	common	common	ADJ
ftr-348	195	24	goal	goal	NOUN
ftr-348	195	25	.	.	PUNCT
ftr-348	195	26	”	"	PUNCT
ftr-348	196	1	16	16	NUM
ftr-348	196	2	.	.	PUNCT
ftr-348	197	1	see	see	VERB
ftr-348	197	2	rev	rev	PROPN
ftr-348	197	3	.	.	PROPN
ftr-348	197	4	rul	rul	PROPN
ftr-348	197	5	.	.	PUNCT
ftr-348	198	1	80	80	NUM
ftr-348	198	2	-	-	SYM
ftr-348	198	3	52	52	NUM
ftr-348	198	4	,	,	PUNCT
ftr-348	198	5	1980	1980	NUM
ftr-348	198	6	-	-	SYM
ftr-348	198	7	1	1	NUM
ftr-348	198	8	c.b	c.b	PROPN
ftr-348	198	9	.	.	PROPN
ftr-348	198	10	100	100	NUM
ftr-348	198	11	;	;	PUNCT
ftr-348	198	12	korpi	korpi	PROPN
ftr-348	198	13	v.	v.	ADP
ftr-348	198	14	united	united	PROPN
ftr-348	198	15	states	states	PROPN
ftr-348	198	16	84	84	NUM
ftr-348	198	17	-	-	SYM
ftr-348	198	18	1	1	NUM
ftr-348	198	19	u.s	u.s	PROPN
ftr-348	198	20	.	.	PROPN
ftr-348	198	21	tax	tax	PROPN
ftr-348	198	22	cas	cas	PROPN
ftr-348	198	23	.	.	PUNCT
ftr-348	199	1	(	(	PUNCT
ftr-348	199	2	cch	cch	PROPN
ftr-348	199	3	)	)	PUNCT
ftr-348	199	4	¶	¶	NOUN
ftr-348	199	5	9203	9203	NUM
ftr-348	199	6	,	,	PUNCT
ftr-348	199	7	53	53	NUM
ftr-348	199	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-348	199	9	84	84	NUM
ftr-348	199	10	-	-	SYM
ftr-348	199	11	1048	1048	NUM
ftr-348	199	12	(	(	PUNCT
ftr-348	199	13	d.	d.	PROPN
ftr-348	199	14	mass	mass	PROPN
ftr-348	199	15	.	.	PROPN
ftr-348	199	16	1984	1984	NUM
ftr-348	199	17	)	)	PUNCT
ftr-348	199	18	.	.	PUNCT
ftr-348	200	1	17	17	NUM
ftr-348	200	2	.	.	PUNCT
ftr-348	201	1	see	see	VERB
ftr-348	201	2	rev	rev	PROPN
ftr-348	201	3	.	.	PROPN
ftr-348	201	4	rul	rul	PROPN
ftr-348	201	5	.	.	PUNCT
ftr-348	202	1	80	80	NUM
ftr-348	202	2	-	-	SYM
ftr-348	202	3	52	52	NUM
ftr-348	202	4	,	,	PUNCT
ftr-348	202	5	1980	1980	NUM
ftr-348	202	6	-	-	SYM
ftr-348	202	7	1	1	NUM
ftr-348	202	8	c.b	c.b	PROPN
ftr-348	202	9	.	.	PROPN
ftr-348	202	10	100	100	NUM
ftr-348	202	11	.	.	X
ftr-348	203	1	18	18	NUM
ftr-348	203	2	.	.	PUNCT
ftr-348	204	1	rev	rev	PROPN
ftr-348	204	2	.	.	PUNCT
ftr-348	205	1	rul	rul	PROPN
ftr-348	205	2	.	.	PUNCT
ftr-348	206	1	79	79	NUM
ftr-348	206	2	-	-	SYM
ftr-348	206	3	24	24	NUM
ftr-348	206	4	,	,	PUNCT
ftr-348	206	5	1979	1979	NUM
ftr-348	206	6	-	-	SYM
ftr-348	206	7	1	1	NUM
ftr-348	206	8	c.b	c.b	PROPN
ftr-348	206	9	.	.	PROPN
ftr-348	206	10	60	60	NUM
ftr-348	206	11	.	.	X
ftr-348	207	1	19	19	NUM
ftr-348	207	2	.	.	PUNCT
ftr-348	207	3	reg	reg	PROPN
ftr-348	207	4	.	.	PUNCT
ftr-348	208	1	§	§	PROPN
ftr-348	208	2	1.6045	1.6045	NUM
ftr-348	208	3	-	-	PUNCT
ftr-348	208	4	1(e)(2)(ii	1(e)(2)(ii	NUM
ftr-348	208	5	)	)	PUNCT
ftr-348	208	6	.	.	PUNCT
ftr-348	209	1	20	20	NUM
ftr-348	209	2	.	.	PUNCT
ftr-348	210	1	rev	rev	PROPN
ftr-348	210	2	.	.	PUNCT
ftr-348	210	3	rul	rul	PROPN
ftr-348	210	4	.	.	PUNCT
ftr-348	210	5	85	85	NUM
ftr-348	210	6	-	-	SYM
ftr-348	210	7	101	101	NUM
ftr-348	210	8	,	,	PUNCT
ftr-348	210	9	1985	1985	NUM
ftr-348	210	10	-	-	SYM
ftr-348	210	11	2	2	NUM
ftr-348	210	12	c.b	c.b	PROPN
ftr-348	210	13	.	.	PROPN
ftr-348	210	14	301	301	NUM
ftr-348	210	15	.	.	PROPN
ftr-348	210	16	692	692	NUM
ftr-348	210	17	florida	florida	PROPN
ftr-348	210	18	tax	tax	NOUN
ftr-348	210	19	review	review	NOUN
ftr-348	211	1	[	[	X
ftr-348	211	2	vol	vol	NOUN
ftr-348	211	3	.	.	PUNCT
ftr-348	211	4	11:8	11:8	NUM
ftr-348	211	5	how	how	SCONJ
ftr-348	211	6	broadly	broadly	ADV
ftr-348	211	7	described	describe	VERB
ftr-348	211	8	can	can	AUX
ftr-348	211	9	such	such	DET
ftr-348	211	10	a	a	DET
ftr-348	211	11	goal	goal	NOUN
ftr-348	211	12	be	be	AUX
ftr-348	211	13	?	?	PUNCT
ftr-348	212	1	if	if	SCONJ
ftr-348	212	2	the	the	DET
ftr-348	212	3	common	common	ADJ
ftr-348	212	4	goal	goal	NOUN
ftr-348	212	5	is	be	AUX
ftr-348	212	6	defined	define	VERB
ftr-348	212	7	broadly	broadly	ADV
ftr-348	212	8	enough	enough	ADV
ftr-348	212	9	,	,	PUNCT
ftr-348	212	10	virtually	virtually	ADV
ftr-348	212	11	every	every	DET
ftr-348	212	12	exchange	exchange	NOUN
ftr-348	212	13	of	of	ADP
ftr-348	212	14	services	service	NOUN
ftr-348	212	15	could	could	AUX
ftr-348	212	16	be	be	AUX
ftr-348	212	17	classified	classify	VERB
ftr-348	212	18	as	as	ADP
ftr-348	212	19	serving	serve	VERB
ftr-348	212	20	it	it	PRON
ftr-348	212	21	and	and	CCONJ
ftr-348	212	22	thereby	thereby	ADV
ftr-348	212	23	excluded	exclude	VERB
ftr-348	212	24	from	from	ADP
ftr-348	212	25	income	income	NOUN
ftr-348	212	26	.	.	PUNCT
ftr-348	213	1	unless	unless	SCONJ
ftr-348	213	2	limits	limit	NOUN
ftr-348	213	3	are	be	AUX
ftr-348	213	4	imposed	impose	VERB
ftr-348	213	5	on	on	ADP
ftr-348	213	6	the	the	DET
ftr-348	213	7	concept	concept	NOUN
ftr-348	213	8	of	of	ADP
ftr-348	213	9	a	a	DET
ftr-348	213	10	common	common	ADJ
ftr-348	213	11	goal	goal	NOUN
ftr-348	213	12	,	,	PUNCT
ftr-348	213	13	no	no	DET
ftr-348	213	14	exchange	exchange	NOUN
ftr-348	213	15	would	would	AUX
ftr-348	213	16	be	be	AUX
ftr-348	213	17	taxable	taxable	ADJ
ftr-348	213	18	,	,	PUNCT
ftr-348	213	19	and	and	CCONJ
ftr-348	213	20	that	that	PRON
ftr-348	213	21	would	would	AUX
ftr-348	213	22	create	create	VERB
ftr-348	213	23	a	a	DET
ftr-348	213	24	large	large	ADJ
ftr-348	213	25	loophole	loophole	NOUN
ftr-348	213	26	in	in	ADP
ftr-348	213	27	the	the	DET
ftr-348	213	28	tax	tax	NOUN
ftr-348	213	29	system	system	NOUN
ftr-348	213	30	.	.	PUNCT
ftr-348	214	1	for	for	ADP
ftr-348	214	2	example	example	NOUN
ftr-348	214	3	,	,	PUNCT
ftr-348	214	4	if	if	SCONJ
ftr-348	214	5	x	x	PRON
ftr-348	214	6	repaired	repair	VERB
ftr-348	214	7	y	y	PROPN
ftr-348	214	8	’s	’s	PART
ftr-348	214	9	car	car	NOUN
ftr-348	214	10	in	in	ADP
ftr-348	214	11	exchange	exchange	NOUN
ftr-348	214	12	for	for	ADP
ftr-348	214	13	y	y	PROPN
ftr-348	214	14	’s	’s	ADV
ftr-348	214	15	performing	perform	VERB
ftr-348	214	16	surgery	surgery	NOUN
ftr-348	214	17	on	on	ADP
ftr-348	214	18	x	x	PROPN
ftr-348	214	19	’s	’s	PART
ftr-348	214	20	leg	leg	NOUN
ftr-348	214	21	,	,	PUNCT
ftr-348	214	22	could	could	AUX
ftr-348	214	23	both	both	DET
ftr-348	214	24	services	service	NOUN
ftr-348	214	25	be	be	AUX
ftr-348	214	26	classified	classify	VERB
ftr-348	214	27	as	as	ADP
ftr-348	214	28	furthering	further	VERB
ftr-348	214	29	the	the	DET
ftr-348	214	30	common	common	ADJ
ftr-348	214	31	goal	goal	NOUN
ftr-348	214	32	of	of	ADP
ftr-348	214	33	“	"	PUNCT
ftr-348	214	34	fixing	fix	VERB
ftr-348	214	35	things	thing	NOUN
ftr-348	214	36	?	?	PUNCT
ftr-348	214	37	”	"	PUNCT
ftr-348	215	1	the	the	DET
ftr-348	215	2	answer	answer	NOUN
ftr-348	215	3	is	be	AUX
ftr-348	215	4	that	that	SCONJ
ftr-348	215	5	“	"	PUNCT
ftr-348	215	6	fixing	fix	VERB
ftr-348	215	7	things	thing	NOUN
ftr-348	215	8	”	"	PUNCT
ftr-348	215	9	is	be	AUX
ftr-348	215	10	too	too	ADV
ftr-348	215	11	broad	broad	ADJ
ftr-348	215	12	a	a	DET
ftr-348	215	13	concept	concept	NOUN
ftr-348	215	14	to	to	PART
ftr-348	215	15	be	be	AUX
ftr-348	215	16	used	use	VERB
ftr-348	215	17	in	in	ADP
ftr-348	215	18	this	this	DET
ftr-348	215	19	context	context	NOUN
ftr-348	215	20	.	.	PUNCT
ftr-348	216	1	the	the	DET
ftr-348	216	2	definition	definition	NOUN
ftr-348	216	3	of	of	ADP
ftr-348	216	4	a	a	DET
ftr-348	216	5	“	"	PUNCT
ftr-348	216	6	common	common	ADJ
ftr-348	216	7	goal	goal	NOUN
ftr-348	216	8	”	"	PUNCT
ftr-348	216	9	must	must	AUX
ftr-348	216	10	be	be	AUX
ftr-348	216	11	restricted	restrict	VERB
ftr-348	216	12	if	if	SCONJ
ftr-348	216	13	it	it	PRON
ftr-348	216	14	is	be	AUX
ftr-348	216	15	to	to	PART
ftr-348	216	16	be	be	AUX
ftr-348	216	17	a	a	DET
ftr-348	216	18	useful	useful	ADJ
ftr-348	216	19	concept	concept	NOUN
ftr-348	216	20	for	for	ADP
ftr-348	216	21	this	this	DET
ftr-348	216	22	purpose	purpose	NOUN
ftr-348	216	23	.	.	PUNCT
ftr-348	217	1	the	the	DET
ftr-348	217	2	common	common	ADJ
ftr-348	217	3	goal	goal	NOUN
ftr-348	217	4	must	must	AUX
ftr-348	217	5	be	be	AUX
ftr-348	217	6	the	the	DET
ftr-348	217	7	product	product	NOUN
ftr-348	217	8	of	of	ADP
ftr-348	217	9	a	a	DET
ftr-348	217	10	single	single	ADJ
ftr-348	217	11	activity	activity	NOUN
ftr-348	217	12	that	that	PRON
ftr-348	217	13	is	be	AUX
ftr-348	217	14	regarded	regard	VERB
ftr-348	217	15	as	as	ADP
ftr-348	217	16	such	such	ADJ
ftr-348	217	17	by	by	ADP
ftr-348	217	18	the	the	DET
ftr-348	217	19	public	public	NOUN
ftr-348	217	20	.	.	PUNCT
ftr-348	218	1	the	the	DET
ftr-348	218	2	services	service	NOUN
ftr-348	218	3	involved	involve	VERB
ftr-348	218	4	must	must	AUX
ftr-348	218	5	be	be	AUX
ftr-348	218	6	so	so	ADV
ftr-348	218	7	related	related	ADJ
ftr-348	218	8	that	that	SCONJ
ftr-348	218	9	they	they	PRON
ftr-348	218	10	are	be	AUX
ftr-348	218	11	commonly	commonly	ADV
ftr-348	218	12	regarded	regard	VERB
ftr-348	218	13	as	as	ADP
ftr-348	218	14	in	in	ADP
ftr-348	218	15	furtherance	furtherance	NOUN
ftr-348	218	16	of	of	ADP
ftr-348	218	17	that	that	DET
ftr-348	218	18	activity	activity	NOUN
ftr-348	218	19	.	.	PUNCT
ftr-348	219	1	the	the	DET
ftr-348	219	2	limitation	limitation	NOUN
ftr-348	219	3	on	on	ADP
ftr-348	219	4	the	the	DET
ftr-348	219	5	breadth	breadth	NOUN
ftr-348	219	6	of	of	ADP
ftr-348	219	7	a	a	DET
ftr-348	219	8	common	common	ADJ
ftr-348	219	9	goal	goal	NOUN
ftr-348	219	10	rests	rest	VERB
ftr-348	219	11	on	on	ADP
ftr-348	219	12	a	a	DET
ftr-348	219	13	common	common	ADJ
ftr-348	219	14	sense	sense	NOUN
ftr-348	219	15	approach	approach	NOUN
ftr-348	219	16	to	to	ADP
ftr-348	219	17	whether	whether	SCONJ
ftr-348	219	18	the	the	DET
ftr-348	219	19	public	public	NOUN
ftr-348	219	20	would	would	AUX
ftr-348	219	21	consider	consider	VERB
ftr-348	219	22	that	that	DET
ftr-348	219	23	goal	goal	NOUN
ftr-348	219	24	to	to	PART
ftr-348	219	25	be	be	AUX
ftr-348	219	26	the	the	DET
ftr-348	219	27	purpose	purpose	NOUN
ftr-348	219	28	of	of	ADP
ftr-348	219	29	conducting	conduct	VERB
ftr-348	219	30	an	an	DET
ftr-348	219	31	activity	activity	NOUN
ftr-348	219	32	as	as	SCONJ
ftr-348	219	33	contrasted	contrast	VERB
ftr-348	219	34	to	to	ADP
ftr-348	219	35	stretching	stretch	VERB
ftr-348	219	36	the	the	DET
ftr-348	219	37	concept	concept	NOUN
ftr-348	219	38	to	to	PART
ftr-348	219	39	incorporate	incorporate	VERB
ftr-348	219	40	the	the	DET
ftr-348	219	41	services	service	NOUN
ftr-348	219	42	in	in	ADP
ftr-348	219	43	question	question	NOUN
ftr-348	219	44	.	.	PUNCT
ftr-348	220	1	the	the	DET
ftr-348	220	2	limitation	limitation	NOUN
ftr-348	220	3	of	of	ADP
ftr-348	220	4	the	the	DET
ftr-348	220	5	concept	concept	NOUN
ftr-348	220	6	rests	rest	VERB
ftr-348	220	7	on	on	ADP
ftr-348	220	8	a	a	DET
ftr-348	220	9	factual	factual	ADJ
ftr-348	220	10	issue	issue	NOUN
ftr-348	220	11	as	as	ADP
ftr-348	220	12	to	to	ADP
ftr-348	220	13	what	what	PRON
ftr-348	220	14	is	be	AUX
ftr-348	220	15	commonly	commonly	ADV
ftr-348	220	16	regarded	regard	VERB
ftr-348	220	17	as	as	ADP
ftr-348	220	18	a	a	DET
ftr-348	220	19	single	single	ADJ
ftr-348	220	20	activity	activity	NOUN
ftr-348	220	21	.	.	PUNCT
ftr-348	221	1	there	there	PRON
ftr-348	221	2	is	be	VERB
ftr-348	221	3	nothing	nothing	PRON
ftr-348	221	4	unusual	unusual	ADJ
ftr-348	221	5	about	about	ADP
ftr-348	221	6	having	have	VERB
ftr-348	221	7	a	a	DET
ftr-348	221	8	tax	tax	NOUN
ftr-348	221	9	law	law	NOUN
ftr-348	221	10	characterization	characterization	NOUN
ftr-348	221	11	rest	rest	NOUN
ftr-348	221	12	on	on	ADP
ftr-348	221	13	a	a	DET
ftr-348	221	14	factual	factual	ADJ
ftr-348	221	15	determination	determination	NOUN
ftr-348	221	16	of	of	ADP
ftr-348	221	17	the	the	DET
ftr-348	221	18	common	common	ADJ
ftr-348	221	19	understanding	understanding	NOUN
ftr-348	221	20	of	of	ADP
ftr-348	221	21	a	a	DET
ftr-348	221	22	concept	concept	NOUN
ftr-348	221	23	.	.	PUNCT
ftr-348	222	1	there	there	PRON
ftr-348	222	2	are	be	VERB
ftr-348	222	3	numerous	numerous	ADJ
ftr-348	222	4	examples	example	NOUN
ftr-348	222	5	of	of	ADP
ftr-348	222	6	that	that	DET
ftr-348	222	7	approach	approach	NOUN
ftr-348	222	8	.	.	PUNCT
ftr-348	223	1	several	several	ADJ
ftr-348	223	2	are	be	AUX
ftr-348	223	3	described	describe	VERB
ftr-348	223	4	below	below	ADV
ftr-348	223	5	.	.	PUNCT
ftr-348	224	1	the	the	DET
ftr-348	224	2	determination	determination	NOUN
ftr-348	224	3	of	of	ADP
ftr-348	224	4	whether	whether	SCONJ
ftr-348	224	5	an	an	DET
ftr-348	224	6	item	item	NOUN
ftr-348	224	7	of	of	ADP
ftr-348	224	8	clothing	clothing	NOUN
ftr-348	224	9	qualifies	qualifie	NOUN
ftr-348	224	10	as	as	ADP
ftr-348	224	11	a	a	DET
ftr-348	224	12	uniform	uniform	NOUN
ftr-348	224	13	,	,	PUNCT
ftr-348	224	14	the	the	DET
ftr-348	224	15	cost	cost	NOUN
ftr-348	224	16	of	of	ADP
ftr-348	224	17	which	which	PRON
ftr-348	224	18	can	can	AUX
ftr-348	224	19	be	be	AUX
ftr-348	224	20	deducted	deduct	VERB
ftr-348	224	21	or	or	CCONJ
ftr-348	224	22	depreciated	depreciate	VERB
ftr-348	224	23	,	,	PUNCT
ftr-348	224	24	depends	depend	VERB
ftr-348	224	25	upon	upon	SCONJ
ftr-348	224	26	whether	whether	SCONJ
ftr-348	224	27	the	the	DET
ftr-348	224	28	item	item	NOUN
ftr-348	224	29	is	be	AUX
ftr-348	224	30	adaptable	adaptable	ADJ
ftr-348	224	31	for	for	ADP
ftr-348	224	32	general	general	ADJ
ftr-348	224	33	use	use	NOUN
ftr-348	224	34	so	so	SCONJ
ftr-348	224	35	that	that	SCONJ
ftr-348	224	36	it	it	PRON
ftr-348	224	37	could	could	AUX
ftr-348	224	38	be	be	AUX
ftr-348	224	39	used	use	VERB
ftr-348	224	40	in	in	ADP
ftr-348	224	41	place	place	NOUN
ftr-348	224	42	of	of	ADP
ftr-348	224	43	regular	regular	ADJ
ftr-348	224	44	clothing.21	clothing.21	NOUN
ftr-348	224	45	the	the	DET
ftr-348	224	46	test	test	NOUN
ftr-348	224	47	for	for	ADP
ftr-348	224	48	whether	whether	SCONJ
ftr-348	224	49	an	an	DET
ftr-348	224	50	item	item	NOUN
ftr-348	224	51	is	be	AUX
ftr-348	224	52	so	so	ADV
ftr-348	224	53	adaptable	adaptable	ADJ
ftr-348	224	54	for	for	ADP
ftr-348	224	55	general	general	ADJ
ftr-348	224	56	use	use	NOUN
ftr-348	224	57	turns	turn	VERB
ftr-348	224	58	on	on	ADP
ftr-348	224	59	community	community	NOUN
ftr-348	224	60	standards.22	standards.22	NOUN
ftr-348	224	61	the	the	DET
ftr-348	224	62	question	question	NOUN
ftr-348	224	63	of	of	ADP
ftr-348	224	64	whether	whether	SCONJ
ftr-348	224	65	the	the	DET
ftr-348	224	66	expenses	expense	NOUN
ftr-348	224	67	of	of	ADP
ftr-348	224	68	seeking	seek	VERB
ftr-348	224	69	new	new	ADJ
ftr-348	224	70	employment	employment	NOUN
ftr-348	224	71	are	be	AUX
ftr-348	224	72	deductible	deductible	ADJ
ftr-348	224	73	depends	depend	VERB
ftr-348	224	74	upon	upon	SCONJ
ftr-348	224	75	whether	whether	SCONJ
ftr-348	224	76	the	the	DET
ftr-348	224	77	new	new	ADJ
ftr-348	224	78	employment	employment	NOUN
ftr-348	224	79	is	be	AUX
ftr-348	224	80	in	in	ADP
ftr-348	224	81	the	the	DET
ftr-348	224	82	same	same	ADJ
ftr-348	224	83	trade	trade	NOUN
ftr-348	224	84	or	or	CCONJ
ftr-348	224	85	business	business	NOUN
ftr-348	224	86	as	as	SCONJ
ftr-348	224	87	the	the	DET
ftr-348	224	88	taxpayer	taxpayer	NOUN
ftr-348	224	89	’s	’s	PART
ftr-348	224	90	old	old	ADJ
ftr-348	224	91	job.23	job.23	PROPN
ftr-348	224	92	the	the	DET
ftr-348	224	93	deductibility	deductibility	NOUN
ftr-348	224	94	depends	depend	VERB
ftr-348	224	95	upon	upon	SCONJ
ftr-348	224	96	a	a	DET
ftr-348	224	97	factual	factual	ADJ
ftr-348	224	98	determination	determination	NOUN
ftr-348	224	99	as	as	ADP
ftr-348	224	100	to	to	ADP
ftr-348	224	101	what	what	PRON
ftr-348	224	102	constitutes	constitute	VERB
ftr-348	224	103	a	a	DET
ftr-348	224	104	new	new	ADJ
ftr-348	224	105	trade	trade	NOUN
ftr-348	224	106	or	or	CCONJ
ftr-348	224	107	business	business	NOUN
ftr-348	224	108	.	.	PUNCT
ftr-348	225	1	as	as	SCONJ
ftr-348	225	2	is	be	AUX
ftr-348	225	3	true	true	ADJ
ftr-348	225	4	of	of	ADP
ftr-348	225	5	the	the	DET
ftr-348	225	6	common	common	ADJ
ftr-348	225	7	goal	goal	NOUN
ftr-348	225	8	concept	concept	NOUN
ftr-348	225	9	,	,	PUNCT
ftr-348	225	10	the	the	DET
ftr-348	225	11	trade	trade	NOUN
ftr-348	225	12	or	or	CCONJ
ftr-348	225	13	business	business	NOUN
ftr-348	225	14	standard	standard	NOUN
ftr-348	225	15	should	should	AUX
ftr-348	225	16	not	not	PART
ftr-348	225	17	be	be	AUX
ftr-348	225	18	defined	define	VERB
ftr-348	225	19	too	too	ADV
ftr-348	225	20	broadly	broadly	ADV
ftr-348	225	21	.	.	PUNCT
ftr-348	226	1	for	for	ADP
ftr-348	226	2	example	example	NOUN
ftr-348	226	3	,	,	PUNCT
ftr-348	226	4	a	a	DET
ftr-348	226	5	taxpayer	taxpayer	NOUN
ftr-348	226	6	’s	’s	PART
ftr-348	226	7	trade	trade	NOUN
ftr-348	226	8	or	or	CCONJ
ftr-348	226	9	business	business	NOUN
ftr-348	226	10	could	could	AUX
ftr-348	226	11	be	be	AUX
ftr-348	226	12	said	say	VERB
ftr-348	226	13	to	to	PART
ftr-348	226	14	be	be	AUX
ftr-348	226	15	that	that	PRON
ftr-348	226	16	of	of	ADP
ftr-348	226	17	being	be	AUX
ftr-348	226	18	an	an	DET
ftr-348	226	19	employee	employee	NOUN
ftr-348	226	20	without	without	ADP
ftr-348	226	21	regard	regard	NOUN
ftr-348	226	22	to	to	ADP
ftr-348	226	23	the	the	DET
ftr-348	226	24	type	type	NOUN
ftr-348	226	25	of	of	ADP
ftr-348	226	26	work	work	NOUN
ftr-348	226	27	performed	perform	VERB
ftr-348	226	28	.	.	PUNCT
ftr-348	227	1	obviously	obviously	ADV
ftr-348	227	2	,	,	PUNCT
ftr-348	227	3	the	the	DET
ftr-348	227	4	concept	concept	NOUN
ftr-348	227	5	is	be	AUX
ftr-348	227	6	not	not	PART
ftr-348	227	7	applied	apply	VERB
ftr-348	227	8	that	that	SCONJ
ftr-348	227	9	broadly	broadly	ADV
ftr-348	227	10	.	.	PUNCT
ftr-348	228	1	the	the	DET
ftr-348	228	2	determination	determination	NOUN
ftr-348	228	3	of	of	ADP
ftr-348	228	4	whether	whether	SCONJ
ftr-348	228	5	a	a	DET
ftr-348	228	6	taxpayer	taxpayer	NOUN
ftr-348	228	7	’s	’s	PART
ftr-348	228	8	educational	educational	ADJ
ftr-348	228	9	expenses	expense	NOUN
ftr-348	228	10	qualify	qualify	VERB
ftr-348	228	11	as	as	ADP
ftr-348	228	12	a	a	DET
ftr-348	228	13	business	business	NOUN
ftr-348	228	14	expense	expense	NOUN
ftr-348	228	15	can	can	AUX
ftr-348	228	16	rest	rest	VERB
ftr-348	228	17	on	on	ADP
ftr-348	228	18	whether	whether	SCONJ
ftr-348	228	19	the	the	DET
ftr-348	228	20	education	education	NOUN
ftr-348	228	21	qualifies	qualify	VERB
ftr-348	228	22	the	the	DET
ftr-348	228	23	taxpayer	taxpayer	NOUN
ftr-348	228	24	for	for	ADP
ftr-348	228	25	a	a	DET
ftr-348	228	26	new	new	ADJ
ftr-348	228	27	trade	trade	NOUN
ftr-348	228	28	or	or	CCONJ
ftr-348	228	29	business	business	NOUN
ftr-348	228	30	.	.	PUNCT
ftr-348	229	1	as	as	ADP
ftr-348	229	2	to	to	ADP
ftr-348	229	3	what	what	PRON
ftr-348	229	4	qualifies	qualify	VERB
ftr-348	229	5	as	as	ADP
ftr-348	229	6	a	a	DET
ftr-348	229	7	new	new	ADJ
ftr-348	229	8	trade	trade	NOUN
ftr-348	229	9	or	or	CCONJ
ftr-348	229	10	business	business	NOUN
ftr-348	229	11	,	,	PUNCT
ftr-348	229	12	the	the	DET
ftr-348	229	13	tax	tax	NOUN
ftr-348	229	14	court	court	NOUN
ftr-348	229	15	has	have	AUX
ftr-348	229	16	said	say	VERB
ftr-348	229	17	that	that	SCONJ
ftr-348	229	18	it	it	PRON
ftr-348	229	19	compares	compare	VERB
ftr-348	229	20	the	the	DET
ftr-348	229	21	types	type	NOUN
ftr-348	229	22	of	of	ADP
ftr-348	229	23	tasks	task	NOUN
ftr-348	229	24	and	and	CCONJ
ftr-348	230	1	21	21	NUM
ftr-348	230	2	.	.	PUNCT
ftr-348	230	3	rev	rev	PROPN
ftr-348	230	4	.	.	PUNCT
ftr-348	230	5	rul	rul	PROPN
ftr-348	230	6	.	.	PUNCT
ftr-348	231	1	70	70	NUM
ftr-348	231	2	-	-	SYM
ftr-348	231	3	474	474	NUM
ftr-348	231	4	,	,	PUNCT
ftr-348	231	5	1970	1970	NUM
ftr-348	231	6	-	-	SYM
ftr-348	231	7	2	2	NUM
ftr-348	231	8	c.b	c.b	PROPN
ftr-348	231	9	.	.	PROPN
ftr-348	231	10	34	34	NUM
ftr-348	231	11	.	.	PUNCT
ftr-348	231	12	22	22	NUM
ftr-348	231	13	.	.	PUNCT
ftr-348	231	14	pevsner	pevsner	PROPN
ftr-348	232	1	v.	v.	PROPN
ftr-348	232	2	commissioner	commissioner	PROPN
ftr-348	232	3	,	,	PUNCT
ftr-348	232	4	628	628	NUM
ftr-348	232	5	f.2d	f.2d	ADP
ftr-348	232	6	467	467	NUM
ftr-348	232	7	,	,	PUNCT
ftr-348	232	8	470	470	NUM
ftr-348	232	9	(	(	PUNCT
ftr-348	232	10	5th	5th	ADJ
ftr-348	232	11	cir	cir	NOUN
ftr-348	232	12	.	.	PUNCT
ftr-348	232	13	1980	1980	NUM
ftr-348	232	14	)	)	PUNCT
ftr-348	232	15	.	.	PUNCT
ftr-348	233	1	23	23	NUM
ftr-348	233	2	.	.	PUNCT
ftr-348	234	1	rev	rev	PROPN
ftr-348	234	2	.	.	PUNCT
ftr-348	235	1	rul	rul	PROPN
ftr-348	235	2	.	.	PUNCT
ftr-348	236	1	75	75	NUM
ftr-348	236	2	-	-	SYM
ftr-348	236	3	120	120	NUM
ftr-348	236	4	,	,	PUNCT
ftr-348	236	5	1975	1975	NUM
ftr-348	236	6	-	-	SYM
ftr-348	236	7	1	1	NUM
ftr-348	236	8	c.b	c.b	PROPN
ftr-348	236	9	.	.	PROPN
ftr-348	236	10	55	55	NUM
ftr-348	236	11	.	.	PUNCT
ftr-348	237	1	2011	2011	NUM
ftr-348	237	2	]	]	PUNCT
ftr-348	237	3	exclusion	exclusion	NOUN
ftr-348	237	4	from	from	ADP
ftr-348	237	5	income	income	NOUN
ftr-348	237	6	of	of	ADP
ftr-348	237	7	compensation	compensation	NOUN
ftr-348	237	8	693	693	NUM
ftr-348	237	9	activities	activity	NOUN
ftr-348	237	10	involved	involve	VERB
ftr-348	237	11	and	and	CCONJ
ftr-348	237	12	essentially	essentially	ADV
ftr-348	237	13	applies	apply	VERB
ftr-348	237	14	a	a	DET
ftr-348	237	15	common	common	ADJ
ftr-348	237	16	sense	sense	NOUN
ftr-348	237	17	test	test	NOUN
ftr-348	237	18	as	as	ADP
ftr-348	237	19	to	to	ADP
ftr-348	237	20	whether	whether	SCONJ
ftr-348	237	21	the	the	DET
ftr-348	237	22	new	new	ADJ
ftr-348	237	23	position	position	NOUN
ftr-348	237	24	is	be	AUX
ftr-348	237	25	different	different	ADJ
ftr-348	237	26	from	from	ADP
ftr-348	237	27	the	the	DET
ftr-348	237	28	old.24	old.24	NOUN
ftr-348	237	29	as	as	ADP
ftr-348	237	30	a	a	DET
ftr-348	237	31	matter	matter	NOUN
ftr-348	237	32	of	of	ADP
ftr-348	237	33	societal	societal	ADJ
ftr-348	237	34	policy	policy	NOUN
ftr-348	237	35	,	,	PUNCT
ftr-348	237	36	the	the	DET
ftr-348	237	37	tax	tax	NOUN
ftr-348	237	38	law	law	NOUN
ftr-348	237	39	should	should	AUX
ftr-348	237	40	not	not	PART
ftr-348	237	41	operate	operate	VERB
ftr-348	237	42	to	to	PART
ftr-348	237	43	deter	deter	VERB
ftr-348	237	44	the	the	DET
ftr-348	237	45	formation	formation	NOUN
ftr-348	237	46	of	of	ADP
ftr-348	237	47	cooperative	cooperative	ADJ
ftr-348	237	48	ventures	venture	NOUN
ftr-348	237	49	in	in	ADP
ftr-348	237	50	which	which	PRON
ftr-348	237	51	people	people	NOUN
ftr-348	237	52	pool	pool	VERB
ftr-348	237	53	their	their	PRON
ftr-348	237	54	labor	labor	NOUN
ftr-348	237	55	for	for	ADP
ftr-348	237	56	a	a	DET
ftr-348	237	57	common	common	ADJ
ftr-348	237	58	personal	personal	ADJ
ftr-348	237	59	goal	goal	NOUN
ftr-348	237	60	.	.	PUNCT
ftr-348	238	1	the	the	DET
ftr-348	238	2	tax	tax	NOUN
ftr-348	238	3	law	law	NOUN
ftr-348	238	4	expressly	expressly	ADV
ftr-348	238	5	provides	provide	VERB
ftr-348	238	6	for	for	ADP
ftr-348	238	7	such	such	ADJ
ftr-348	238	8	pooling	pooling	NOUN
ftr-348	238	9	of	of	ADP
ftr-348	238	10	labor	labor	NOUN
ftr-348	238	11	and	and	CCONJ
ftr-348	238	12	property	property	NOUN
ftr-348	238	13	for	for	ADP
ftr-348	238	14	business	business	NOUN
ftr-348	238	15	purposes	purpose	NOUN
ftr-348	238	16	in	in	ADP
ftr-348	238	17	its	its	PRON
ftr-348	238	18	rules	rule	NOUN
ftr-348	238	19	for	for	ADP
ftr-348	238	20	dealing	deal	VERB
ftr-348	238	21	with	with	ADP
ftr-348	238	22	partnerships.25	partnerships.25	NOUN
ftr-348	238	23	the	the	DET
ftr-348	238	24	partners	partner	NOUN
ftr-348	238	25	’	'	PUNCT
ftr-348	238	26	exchange	exchange	NOUN
ftr-348	238	27	of	of	ADP
ftr-348	238	28	services	service	NOUN
ftr-348	238	29	does	do	AUX
ftr-348	238	30	not	not	PART
ftr-348	238	31	cause	cause	VERB
ftr-348	238	32	them	they	PRON
ftr-348	238	33	to	to	PART
ftr-348	238	34	recognize	recognize	VERB
ftr-348	238	35	income.26	income.26	ADV
ftr-348	238	36	the	the	DET
ftr-348	238	37	same	same	ADJ
ftr-348	238	38	treatment	treatment	NOUN
ftr-348	238	39	should	should	AUX
ftr-348	238	40	be	be	AUX
ftr-348	238	41	accorded	accord	VERB
ftr-348	238	42	to	to	ADP
ftr-348	238	43	the	the	DET
ftr-348	238	44	pooling	pooling	NOUN
ftr-348	238	45	of	of	ADP
ftr-348	238	46	labor	labor	NOUN
ftr-348	238	47	in	in	ADP
ftr-348	238	48	a	a	DET
ftr-348	238	49	joint	joint	ADJ
ftr-348	238	50	activity	activity	NOUN
ftr-348	238	51	that	that	PRON
ftr-348	238	52	is	be	AUX
ftr-348	238	53	not	not	PART
ftr-348	238	54	connected	connect	VERB
ftr-348	238	55	with	with	ADP
ftr-348	238	56	a	a	DET
ftr-348	238	57	business	business	NOUN
ftr-348	238	58	.	.	PUNCT
ftr-348	239	1	consider	consider	VERB
ftr-348	239	2	the	the	DET
ftr-348	239	3	following	follow	VERB
ftr-348	239	4	illustration	illustration	NOUN
ftr-348	239	5	.	.	PUNCT
ftr-348	240	1	john	john	PROPN
ftr-348	240	2	and	and	CCONJ
ftr-348	240	3	robert	robert	PROPN
ftr-348	240	4	live	live	VERB
ftr-348	240	5	in	in	ADP
ftr-348	240	6	different	different	ADJ
ftr-348	240	7	parts	part	NOUN
ftr-348	240	8	of	of	ADP
ftr-348	240	9	manhattan	manhattan	PROPN
ftr-348	240	10	.	.	PUNCT
ftr-348	241	1	both	both	PRON
ftr-348	241	2	of	of	ADP
ftr-348	241	3	them	they	PRON
ftr-348	241	4	wish	wish	VERB
ftr-348	241	5	to	to	PART
ftr-348	241	6	have	have	VERB
ftr-348	241	7	a	a	DET
ftr-348	241	8	vegetable	vegetable	ADJ
ftr-348	241	9	garden	garden	NOUN
ftr-348	241	10	but	but	CCONJ
ftr-348	241	11	have	have	VERB
ftr-348	241	12	no	no	DET
ftr-348	241	13	land	land	NOUN
ftr-348	241	14	in	in	ADP
ftr-348	241	15	manhattan	manhattan	PROPN
ftr-348	241	16	to	to	PART
ftr-348	241	17	use	use	VERB
ftr-348	241	18	for	for	ADP
ftr-348	241	19	that	that	DET
ftr-348	241	20	purpose	purpose	NOUN
ftr-348	241	21	.	.	PUNCT
ftr-348	242	1	they	they	PRON
ftr-348	242	2	each	each	DET
ftr-348	242	3	purchase	purchase	VERB
ftr-348	242	4	land	land	NOUN
ftr-348	242	5	on	on	ADP
ftr-348	242	6	long	long	ADJ
ftr-348	242	7	island	island	NOUN
ftr-348	242	8	,	,	PUNCT
ftr-348	242	9	and	and	CCONJ
ftr-348	242	10	the	the	DET
ftr-348	242	11	two	two	NUM
ftr-348	242	12	plots	plot	NOUN
ftr-348	242	13	are	be	AUX
ftr-348	242	14	within	within	ADP
ftr-348	242	15	a	a	DET
ftr-348	242	16	few	few	ADJ
ftr-348	242	17	blocks	block	NOUN
ftr-348	242	18	of	of	ADP
ftr-348	242	19	each	each	DET
ftr-348	242	20	other	other	ADJ
ftr-348	242	21	.	.	PUNCT
ftr-348	243	1	each	each	DET
ftr-348	243	2	individual	individual	ADJ
ftr-348	243	3	plants	plant	VERB
ftr-348	243	4	vegetables	vegetable	NOUN
ftr-348	243	5	on	on	ADP
ftr-348	243	6	his	his	PRON
ftr-348	243	7	plot	plot	NOUN
ftr-348	243	8	.	.	PUNCT
ftr-348	244	1	rather	rather	ADV
ftr-348	244	2	than	than	ADP
ftr-348	244	3	having	have	VERB
ftr-348	244	4	each	each	PRON
ftr-348	244	5	of	of	ADP
ftr-348	244	6	them	they	PRON
ftr-348	244	7	travel	travel	VERB
ftr-348	244	8	to	to	ADP
ftr-348	244	9	long	long	ADJ
ftr-348	244	10	island	island	NOUN
ftr-348	244	11	four	four	NUM
ftr-348	244	12	times	time	NOUN
ftr-348	244	13	a	a	DET
ftr-348	244	14	week	week	NOUN
ftr-348	244	15	to	to	PART
ftr-348	244	16	tend	tend	VERB
ftr-348	244	17	to	to	ADP
ftr-348	244	18	his	his	PRON
ftr-348	244	19	garden	garden	NOUN
ftr-348	244	20	,	,	PUNCT
ftr-348	244	21	they	they	PRON
ftr-348	244	22	agree	agree	VERB
ftr-348	244	23	to	to	PART
ftr-348	244	24	take	take	VERB
ftr-348	244	25	turns	turn	NOUN
ftr-348	244	26	so	so	SCONJ
ftr-348	244	27	that	that	SCONJ
ftr-348	244	28	each	each	PRON
ftr-348	244	29	will	will	AUX
ftr-348	244	30	travel	travel	VERB
ftr-348	244	31	to	to	ADP
ftr-348	244	32	long	long	ADJ
ftr-348	244	33	island	island	NOUN
ftr-348	244	34	only	only	ADV
ftr-348	244	35	twice	twice	DET
ftr-348	244	36	a	a	DET
ftr-348	244	37	week	week	NOUN
ftr-348	244	38	and	and	CCONJ
ftr-348	244	39	will	will	AUX
ftr-348	244	40	tend	tend	VERB
ftr-348	244	41	both	both	DET
ftr-348	244	42	gardens	garden	NOUN
ftr-348	244	43	on	on	ADP
ftr-348	244	44	each	each	DET
ftr-348	244	45	trip	trip	NOUN
ftr-348	244	46	.	.	PUNCT
ftr-348	245	1	in	in	ADP
ftr-348	245	2	the	the	DET
ftr-348	245	3	author	author	NOUN
ftr-348	245	4	’s	’s	PART
ftr-348	245	5	view	view	NOUN
ftr-348	245	6	,	,	PUNCT
ftr-348	245	7	john	john	PROPN
ftr-348	245	8	and	and	CCONJ
ftr-348	245	9	robert	robert	PROPN
ftr-348	245	10	should	should	AUX
ftr-348	245	11	not	not	PART
ftr-348	245	12	be	be	AUX
ftr-348	245	13	taxed	tax	VERB
ftr-348	245	14	on	on	ADP
ftr-348	245	15	an	an	DET
ftr-348	245	16	exchange	exchange	NOUN
ftr-348	245	17	of	of	ADP
ftr-348	245	18	services	service	NOUN
ftr-348	245	19	.	.	PUNCT
ftr-348	246	1	instead	instead	ADV
ftr-348	246	2	,	,	PUNCT
ftr-348	246	3	they	they	PRON
ftr-348	246	4	should	should	AUX
ftr-348	246	5	be	be	AUX
ftr-348	246	6	treated	treat	VERB
ftr-348	246	7	as	as	ADP
ftr-348	246	8	pooling	pool	VERB
ftr-348	246	9	their	their	PRON
ftr-348	246	10	labor	labor	NOUN
ftr-348	246	11	to	to	PART
ftr-348	246	12	accomplish	accomplish	VERB
ftr-348	246	13	a	a	DET
ftr-348	246	14	common	common	ADJ
ftr-348	246	15	goal	goal	NOUN
ftr-348	246	16	—	—	PUNCT
ftr-348	246	17	namely	namely	ADV
ftr-348	246	18	,	,	PUNCT
ftr-348	246	19	the	the	DET
ftr-348	246	20	maintaining	maintaining	NOUN
ftr-348	246	21	of	of	ADP
ftr-348	246	22	their	their	PRON
ftr-348	246	23	vegetable	vegetable	NOUN
ftr-348	246	24	gardens	garden	NOUN
ftr-348	246	25	.	.	PUNCT
ftr-348	247	1	the	the	DET
ftr-348	247	2	arrangement	arrangement	NOUN
ftr-348	247	3	should	should	AUX
ftr-348	247	4	be	be	AUX
ftr-348	247	5	treated	treat	VERB
ftr-348	247	6	as	as	ADP
ftr-348	247	7	combining	combine	VERB
ftr-348	247	8	the	the	DET
ftr-348	247	9	two	two	NUM
ftr-348	247	10	gardens	garden	NOUN
ftr-348	247	11	into	into	ADP
ftr-348	247	12	a	a	DET
ftr-348	247	13	single	single	ADJ
ftr-348	247	14	activity	activity	NOUN
ftr-348	247	15	.	.	PUNCT
ftr-348	248	1	there	there	PRON
ftr-348	248	2	should	should	AUX
ftr-348	248	3	be	be	AUX
ftr-348	248	4	no	no	DET
ftr-348	248	5	income	income	NOUN
ftr-348	248	6	tax	tax	NOUN
ftr-348	248	7	consequence	consequence	NOUN
ftr-348	248	8	.	.	PUNCT
ftr-348	249	1	the	the	DET
ftr-348	249	2	exchange	exchange	NOUN
ftr-348	249	3	of	of	ADP
ftr-348	249	4	services	service	NOUN
ftr-348	249	5	by	by	ADP
ftr-348	249	6	the	the	DET
ftr-348	249	7	roommates	roommate	NOUN
ftr-348	249	8	,	,	PUNCT
ftr-348	249	9	george	george	PROPN
ftr-348	249	10	and	and	CCONJ
ftr-348	249	11	pat	pat	PROPN
ftr-348	249	12	,	,	PUNCT
ftr-348	249	13	in	in	ADP
ftr-348	249	14	an	an	DET
ftr-348	249	15	example	example	NOUN
ftr-348	249	16	set	set	VERB
ftr-348	249	17	forth	forth	ADP
ftr-348	249	18	earlier	early	ADV
ftr-348	249	19	in	in	ADP
ftr-348	249	20	this	this	DET
ftr-348	249	21	article	article	NOUN
ftr-348	249	22	also	also	ADV
ftr-348	249	23	should	should	AUX
ftr-348	249	24	be	be	AUX
ftr-348	249	25	excluded	exclude	VERB
ftr-348	249	26	from	from	ADP
ftr-348	249	27	income	income	NOUN
ftr-348	249	28	as	as	ADP
ftr-348	249	29	a	a	DET
ftr-348	249	30	joint	joint	ADJ
ftr-348	249	31	activity	activity	NOUN
ftr-348	249	32	.	.	PUNCT
ftr-348	250	1	b.	b.	PROPN
ftr-348	251	1	non	non	ADJ
ftr-348	251	2	-	-	ADJ
ftr-348	251	3	marital	marital	ADJ
ftr-348	251	4	exchange	exchange	NOUN
ftr-348	251	5	of	of	ADP
ftr-348	251	6	services	service	NOUN
ftr-348	251	7	not	not	PART
ftr-348	251	8	connected	connect	VERB
ftr-348	251	9	with	with	ADP
ftr-348	251	10	a	a	DET
ftr-348	251	11	trade	trade	NOUN
ftr-348	251	12	or	or	CCONJ
ftr-348	251	13	business	business	NOUN
ftr-348	251	14	let	let	VERB
ftr-348	251	15	us	we	PRON
ftr-348	251	16	consider	consider	VERB
ftr-348	251	17	the	the	DET
ftr-348	251	18	treatment	treatment	NOUN
ftr-348	251	19	of	of	ADP
ftr-348	251	20	a	a	DET
ftr-348	251	21	direct	direct	ADJ
ftr-348	251	22	exchange	exchange	NOUN
ftr-348	251	23	of	of	ADP
ftr-348	251	24	services	service	NOUN
ftr-348	251	25	that	that	PRON
ftr-348	251	26	are	be	AUX
ftr-348	251	27	not	not	PART
ftr-348	251	28	connected	connect	VERB
ftr-348	251	29	with	with	ADP
ftr-348	251	30	either	either	DET
ftr-348	251	31	party	party	NOUN
ftr-348	251	32	’s	’s	PART
ftr-348	251	33	trade	trade	NOUN
ftr-348	251	34	or	or	CCONJ
ftr-348	251	35	business	business	NOUN
ftr-348	251	36	.	.	PUNCT
ftr-348	252	1	one	one	NUM
ftr-348	252	2	question	question	NOUN
ftr-348	252	3	is	be	AUX
ftr-348	252	4	whether	whether	SCONJ
ftr-348	252	5	the	the	DET
ftr-348	252	6	tax	tax	NOUN
ftr-348	252	7	consequences	consequence	NOUN
ftr-348	252	8	will	will	AUX
ftr-348	252	9	depend	depend	VERB
ftr-348	252	10	upon	upon	SCONJ
ftr-348	252	11	whether	whether	SCONJ
ftr-348	252	12	the	the	DET
ftr-348	252	13	parties	party	NOUN
ftr-348	252	14	are	be	AUX
ftr-348	252	15	jointly	jointly	ADV
ftr-348	252	16	engaged	engage	VERB
ftr-348	252	17	in	in	ADP
ftr-348	252	18	a	a	DET
ftr-348	252	19	single	single	ADJ
ftr-348	252	20	activity	activity	NOUN
ftr-348	252	21	.	.	PUNCT
ftr-348	253	1	consider	consider	VERB
ftr-348	253	2	the	the	DET
ftr-348	253	3	following	follow	VERB
ftr-348	253	4	two	two	NUM
ftr-348	253	5	examples	example	NOUN
ftr-348	253	6	.	.	PUNCT
ftr-348	254	1	paul	paul	PROPN
ftr-348	254	2	is	be	AUX
ftr-348	254	3	a	a	DET
ftr-348	254	4	shoe	shoe	NOUN
ftr-348	254	5	salesman	salesman	NOUN
ftr-348	254	6	who	who	PRON
ftr-348	254	7	is	be	AUX
ftr-348	254	8	handy	handy	ADJ
ftr-348	254	9	at	at	ADP
ftr-348	254	10	making	make	VERB
ftr-348	254	11	repairs	repair	NOUN
ftr-348	254	12	and	and	CCONJ
ftr-348	254	13	improvements	improvement	NOUN
ftr-348	254	14	to	to	ADP
ftr-348	254	15	his	his	PRON
ftr-348	254	16	house	house	NOUN
ftr-348	254	17	and	and	CCONJ
ftr-348	254	18	household	household	NOUN
ftr-348	254	19	goods	good	NOUN
ftr-348	254	20	.	.	PUNCT
ftr-348	255	1	paul	paul	PROPN
ftr-348	255	2	’s	’s	PART
ftr-348	255	3	neighbor	neighbor	NOUN
ftr-348	255	4	,	,	PUNCT
ftr-348	255	5	frank	frank	PROPN
ftr-348	255	6	,	,	PUNCT
ftr-348	255	7	is	be	AUX
ftr-348	255	8	a	a	DET
ftr-348	255	9	24	24	NUM
ftr-348	255	10	.	.	PUNCT
ftr-348	256	1	glenn	glenn	PROPN
ftr-348	256	2	v.	v.	PROPN
ftr-348	256	3	commissioner	commissioner	PROPN
ftr-348	256	4	,	,	PUNCT
ftr-348	256	5	62	62	NUM
ftr-348	256	6	t.c	t.c	PROPN
ftr-348	256	7	.	.	PROPN
ftr-348	256	8	270	270	NUM
ftr-348	256	9	,	,	PUNCT
ftr-348	256	10	275	275	NUM
ftr-348	256	11	(	(	PUNCT
ftr-348	256	12	1974	1974	NUM
ftr-348	256	13	)	)	PUNCT
ftr-348	256	14	.	.	PUNCT
ftr-348	257	1	25	25	NUM
ftr-348	257	2	.	.	PUNCT
ftr-348	257	3	i.r.c	i.r.c	NOUN
ftr-348	257	4	.	.	PUNCT
ftr-348	258	1	§	§	PROPN
ftr-348	258	2	§	§	PROPN
ftr-348	258	3	701	701	NUM
ftr-348	258	4	-	-	SYM
ftr-348	258	5	777	777	NUM
ftr-348	258	6	.	.	PUNCT
ftr-348	259	1	26	26	NUM
ftr-348	259	2	.	.	PUNCT
ftr-348	260	1	while	while	SCONJ
ftr-348	260	2	partners	partner	NOUN
ftr-348	260	3	are	be	AUX
ftr-348	260	4	treated	treat	VERB
ftr-348	260	5	as	as	ADP
ftr-348	260	6	mutual	mutual	ADJ
ftr-348	260	7	agents	agent	NOUN
ftr-348	260	8	,	,	PUNCT
ftr-348	260	9	that	that	PRON
ftr-348	260	10	does	do	AUX
ftr-348	260	11	not	not	PART
ftr-348	260	12	entirely	entirely	ADV
ftr-348	260	13	distinguish	distinguish	VERB
ftr-348	260	14	their	their	PRON
ftr-348	260	15	situation	situation	NOUN
ftr-348	260	16	from	from	ADP
ftr-348	260	17	those	those	PRON
ftr-348	260	18	engaged	engage	VERB
ftr-348	260	19	in	in	ADP
ftr-348	260	20	a	a	DET
ftr-348	260	21	noncommercial	noncommercial	ADJ
ftr-348	260	22	joint	joint	ADJ
ftr-348	260	23	activity	activity	NOUN
ftr-348	260	24	.	.	PUNCT
ftr-348	261	1	for	for	ADP
ftr-348	261	2	example	example	NOUN
ftr-348	261	3	,	,	PUNCT
ftr-348	261	4	architect	architect	NOUN
ftr-348	261	5	and	and	CCONJ
ftr-348	261	6	builder	builder	NOUN
ftr-348	261	7	form	form	VERB
ftr-348	261	8	a	a	DET
ftr-348	261	9	partnership	partnership	NOUN
ftr-348	261	10	to	to	PART
ftr-348	261	11	purchase	purchase	VERB
ftr-348	261	12	land	land	NOUN
ftr-348	261	13	and	and	CCONJ
ftr-348	261	14	construct	construct	VERB
ftr-348	261	15	a	a	DET
ftr-348	261	16	ten	ten	NUM
ftr-348	261	17	-	-	PUNCT
ftr-348	261	18	unit	unit	NOUN
ftr-348	261	19	apartment	apartment	NOUN
ftr-348	261	20	building	building	NOUN
ftr-348	261	21	.	.	PUNCT
ftr-348	262	1	the	the	DET
ftr-348	262	2	two	two	NUM
ftr-348	262	3	partners	partner	NOUN
ftr-348	262	4	contribute	contribute	VERB
ftr-348	262	5	an	an	DET
ftr-348	262	6	equal	equal	ADJ
ftr-348	262	7	amount	amount	NOUN
ftr-348	262	8	of	of	ADP
ftr-348	262	9	cash	cash	NOUN
ftr-348	262	10	.	.	PUNCT
ftr-348	263	1	architect	architect	NOUN
ftr-348	263	2	designs	design	VERB
ftr-348	263	3	the	the	DET
ftr-348	263	4	building	building	NOUN
ftr-348	263	5	,	,	PUNCT
ftr-348	263	6	and	and	CCONJ
ftr-348	263	7	builder	builder	NOUN
ftr-348	263	8	constructs	construct	VERB
ftr-348	263	9	it	it	PRON
ftr-348	263	10	.	.	PUNCT
ftr-348	264	1	the	the	DET
ftr-348	264	2	mutual	mutual	ADJ
ftr-348	264	3	agency	agency	NOUN
ftr-348	264	4	concept	concept	NOUN
ftr-348	264	5	does	do	AUX
ftr-348	264	6	not	not	PART
ftr-348	264	7	distinguish	distinguish	VERB
ftr-348	264	8	their	their	PRON
ftr-348	264	9	exchange	exchange	NOUN
ftr-348	264	10	of	of	ADP
ftr-348	264	11	services	service	NOUN
ftr-348	264	12	from	from	ADP
ftr-348	264	13	the	the	DET
ftr-348	264	14	pooling	pooling	NOUN
ftr-348	264	15	of	of	ADP
ftr-348	264	16	labor	labor	NOUN
ftr-348	264	17	by	by	ADP
ftr-348	264	18	those	those	PRON
ftr-348	264	19	engaged	engage	VERB
ftr-348	264	20	in	in	ADP
ftr-348	264	21	a	a	DET
ftr-348	264	22	noncommercial	noncommercial	ADJ
ftr-348	264	23	common	common	ADJ
ftr-348	264	24	activity	activity	NOUN
ftr-348	264	25	.	.	PUNCT
ftr-348	265	1	694	694	NUM
ftr-348	265	2	florida	florida	PROPN
ftr-348	265	3	tax	tax	NOUN
ftr-348	265	4	review	review	NOUN
ftr-348	266	1	[	[	X
ftr-348	266	2	vol	vol	NOUN
ftr-348	266	3	.	.	PUNCT
ftr-348	267	1	11:8	11:8	NUM
ftr-348	267	2	college	college	NOUN
ftr-348	267	3	professor	professor	NOUN
ftr-348	267	4	who	who	PRON
ftr-348	267	5	has	have	VERB
ftr-348	267	6	no	no	DET
ftr-348	267	7	talent	talent	NOUN
ftr-348	267	8	for	for	ADP
ftr-348	267	9	making	make	VERB
ftr-348	267	10	repairs	repair	NOUN
ftr-348	267	11	.	.	PUNCT
ftr-348	268	1	frank	frank	PROPN
ftr-348	268	2	is	be	AUX
ftr-348	268	3	an	an	DET
ftr-348	268	4	amateur	amateur	ADJ
ftr-348	268	5	chess	chess	NOUN
ftr-348	268	6	player	player	NOUN
ftr-348	268	7	who	who	PRON
ftr-348	268	8	has	have	VERB
ftr-348	268	9	a	a	DET
ftr-348	268	10	master	master	NOUN
ftr-348	268	11	’s	’s	PART
ftr-348	268	12	ranking	ranking	NOUN
ftr-348	268	13	.	.	PUNCT
ftr-348	269	1	a	a	DET
ftr-348	269	2	window	window	NOUN
ftr-348	269	3	in	in	ADP
ftr-348	269	4	frank	frank	PROPN
ftr-348	269	5	’s	’s	PART
ftr-348	269	6	house	house	NOUN
ftr-348	269	7	is	be	AUX
ftr-348	269	8	broken	break	VERB
ftr-348	269	9	by	by	ADP
ftr-348	269	10	a	a	DET
ftr-348	269	11	storm	storm	NOUN
ftr-348	269	12	.	.	PUNCT
ftr-348	270	1	paul	paul	PROPN
ftr-348	270	2	offers	offer	VERB
ftr-348	270	3	to	to	PART
ftr-348	270	4	repair	repair	VERB
ftr-348	270	5	it	it	PRON
ftr-348	270	6	and	and	CCONJ
ftr-348	270	7	does	do	VERB
ftr-348	270	8	so	so	ADV
ftr-348	270	9	.	.	PUNCT
ftr-348	271	1	if	if	SCONJ
ftr-348	271	2	nothing	nothing	PRON
ftr-348	271	3	more	more	ADV
ftr-348	271	4	occurred	occur	VERB
ftr-348	271	5	,	,	PUNCT
ftr-348	271	6	paul	paul	PROPN
ftr-348	271	7	’s	’s	PART
ftr-348	271	8	provision	provision	NOUN
ftr-348	271	9	of	of	ADP
ftr-348	271	10	a	a	DET
ftr-348	271	11	service	service	NOUN
ftr-348	271	12	would	would	AUX
ftr-348	271	13	be	be	AUX
ftr-348	271	14	a	a	DET
ftr-348	271	15	gift	gift	NOUN
ftr-348	271	16	,	,	PUNCT
ftr-348	271	17	and	and	CCONJ
ftr-348	271	18	there	there	PRON
ftr-348	271	19	would	would	AUX
ftr-348	271	20	be	be	AUX
ftr-348	271	21	no	no	DET
ftr-348	271	22	tax	tax	NOUN
ftr-348	271	23	consequence	consequence	NOUN
ftr-348	271	24	.	.	PUNCT
ftr-348	272	1	instead	instead	ADV
ftr-348	272	2	,	,	PUNCT
ftr-348	272	3	when	when	SCONJ
ftr-348	272	4	frank	frank	PROPN
ftr-348	272	5	accepted	accept	VERB
ftr-348	272	6	paul	paul	PROPN
ftr-348	272	7	’s	’s	PART
ftr-348	272	8	offer	offer	NOUN
ftr-348	272	9	,	,	PUNCT
ftr-348	272	10	frank	frank	PROPN
ftr-348	272	11	offered	offer	VERB
ftr-348	272	12	to	to	PART
ftr-348	272	13	give	give	VERB
ftr-348	272	14	chess	chess	NOUN
ftr-348	272	15	lessons	lesson	NOUN
ftr-348	272	16	to	to	ADP
ftr-348	272	17	paul	paul	PROPN
ftr-348	272	18	=	=	PROPN
ftr-348	272	19	s	s	PROPN
ftr-348	272	20	daughter	daughter	NOUN
ftr-348	272	21	,	,	PUNCT
ftr-348	272	22	megan	megan	NOUN
ftr-348	272	23	,	,	PUNCT
ftr-348	272	24	to	to	PART
ftr-348	272	25	compensate	compensate	VERB
ftr-348	272	26	paul	paul	PROPN
ftr-348	272	27	for	for	ADP
ftr-348	272	28	his	his	PRON
ftr-348	272	29	work	work	NOUN
ftr-348	272	30	.	.	PUNCT
ftr-348	273	1	frank	frank	PROPN
ftr-348	273	2	gives	give	VERB
ftr-348	273	3	chess	chess	NOUN
ftr-348	273	4	lessons	lesson	NOUN
ftr-348	273	5	to	to	AUX
ftr-348	273	6	megan	megan	NOUN
ftr-348	273	7	.	.	PUNCT
ftr-348	274	1	should	should	AUX
ftr-348	274	2	paul	paul	PROPN
ftr-348	274	3	and	and	CCONJ
ftr-348	274	4	frank	frank	PROPN
ftr-348	274	5	be	be	AUX
ftr-348	274	6	taxed	tax	VERB
ftr-348	274	7	on	on	ADP
ftr-348	274	8	the	the	DET
ftr-348	274	9	exchange	exchange	NOUN
ftr-348	274	10	of	of	ADP
ftr-348	274	11	services	service	NOUN
ftr-348	274	12	?	?	PUNCT
ftr-348	275	1	neither	neither	DET
ftr-348	275	2	service	service	NOUN
ftr-348	275	3	that	that	PRON
ftr-348	275	4	was	be	AUX
ftr-348	275	5	provided	provide	VERB
ftr-348	275	6	was	be	AUX
ftr-348	275	7	connected	connect	VERB
ftr-348	275	8	with	with	ADP
ftr-348	275	9	the	the	DET
ftr-348	275	10	business	business	NOUN
ftr-348	275	11	or	or	CCONJ
ftr-348	275	12	profession	profession	NOUN
ftr-348	275	13	of	of	ADP
ftr-348	275	14	the	the	DET
ftr-348	275	15	service	service	NOUN
ftr-348	275	16	provider	provider	NOUN
ftr-348	275	17	;	;	PUNCT
ftr-348	275	18	nor	nor	CCONJ
ftr-348	275	19	was	be	AUX
ftr-348	275	20	the	the	DET
ftr-348	275	21	service	service	NOUN
ftr-348	275	22	received	receive	VERB
ftr-348	275	23	connected	connect	VERB
ftr-348	275	24	with	with	ADP
ftr-348	275	25	the	the	DET
ftr-348	275	26	business	business	NOUN
ftr-348	275	27	or	or	CCONJ
ftr-348	275	28	profession	profession	NOUN
ftr-348	275	29	of	of	ADP
ftr-348	275	30	the	the	DET
ftr-348	275	31	recipient	recipient	NOUN
ftr-348	275	32	.	.	PUNCT
ftr-348	276	1	nevertheless	nevertheless	ADV
ftr-348	276	2	,	,	PUNCT
ftr-348	276	3	the	the	DET
ftr-348	276	4	exchange	exchange	NOUN
ftr-348	276	5	of	of	ADP
ftr-348	276	6	services	service	NOUN
ftr-348	276	7	can	can	AUX
ftr-348	276	8	be	be	AUX
ftr-348	276	9	seen	see	VERB
ftr-348	276	10	as	as	ADP
ftr-348	276	11	occurring	occur	VERB
ftr-348	276	12	in	in	ADP
ftr-348	276	13	a	a	DET
ftr-348	276	14	commercial	commercial	ADJ
ftr-348	276	15	zone	zone	NOUN
ftr-348	276	16	.	.	PUNCT
ftr-348	277	1	frank	frank	PROPN
ftr-348	277	2	could	could	AUX
ftr-348	277	3	have	have	AUX
ftr-348	277	4	charged	charge	VERB
ftr-348	277	5	for	for	ADP
ftr-348	277	6	giving	give	VERB
ftr-348	277	7	chess	chess	NOUN
ftr-348	277	8	lessons	lesson	NOUN
ftr-348	277	9	,	,	PUNCT
ftr-348	277	10	and	and	CCONJ
ftr-348	277	11	the	the	DET
ftr-348	277	12	amount	amount	NOUN
ftr-348	277	13	received	receive	VERB
ftr-348	277	14	would	would	AUX
ftr-348	277	15	have	have	AUX
ftr-348	277	16	been	be	AUX
ftr-348	277	17	income	income	NOUN
ftr-348	277	18	to	to	ADP
ftr-348	277	19	him	he	PRON
ftr-348	277	20	even	even	ADV
ftr-348	277	21	though	though	SCONJ
ftr-348	277	22	he	he	PRON
ftr-348	277	23	is	be	AUX
ftr-348	277	24	not	not	PART
ftr-348	277	25	a	a	DET
ftr-348	277	26	professional	professional	ADJ
ftr-348	277	27	chess	chess	NOUN
ftr-348	277	28	player	player	NOUN
ftr-348	277	29	.	.	PUNCT
ftr-348	278	1	by	by	ADP
ftr-348	278	2	offering	offer	VERB
ftr-348	278	3	to	to	PART
ftr-348	278	4	provide	provide	VERB
ftr-348	278	5	chess	chess	NOUN
ftr-348	278	6	lessons	lesson	NOUN
ftr-348	278	7	as	as	ADP
ftr-348	278	8	payment	payment	NOUN
ftr-348	278	9	for	for	ADP
ftr-348	278	10	the	the	DET
ftr-348	278	11	service	service	NOUN
ftr-348	278	12	that	that	PRON
ftr-348	278	13	paul	paul	PROPN
ftr-348	278	14	performed	perform	VERB
ftr-348	278	15	,	,	PUNCT
ftr-348	278	16	frank	frank	PROPN
ftr-348	278	17	has	have	AUX
ftr-348	278	18	placed	place	VERB
ftr-348	278	19	his	his	PRON
ftr-348	278	20	service	service	NOUN
ftr-348	278	21	into	into	ADP
ftr-348	278	22	the	the	DET
ftr-348	278	23	commercial	commercial	ADJ
ftr-348	278	24	market	market	NOUN
ftr-348	278	25	.	.	PUNCT
ftr-348	279	1	the	the	DET
ftr-348	279	2	same	same	ADJ
ftr-348	279	3	is	be	AUX
ftr-348	279	4	true	true	ADJ
ftr-348	279	5	for	for	ADP
ftr-348	279	6	paul	paul	PROPN
ftr-348	279	7	.	.	PUNCT
ftr-348	280	1	under	under	ADP
ftr-348	280	2	any	any	DET
ftr-348	280	3	reasonable	reasonable	ADJ
ftr-348	280	4	construction	construction	NOUN
ftr-348	280	5	,	,	PUNCT
ftr-348	280	6	there	there	PRON
ftr-348	280	7	is	be	VERB
ftr-348	280	8	no	no	DET
ftr-348	280	9	common	common	ADJ
ftr-348	280	10	goal	goal	NOUN
ftr-348	280	11	for	for	ADP
ftr-348	280	12	the	the	DET
ftr-348	280	13	two	two	NUM
ftr-348	280	14	services	service	NOUN
ftr-348	280	15	,	,	PUNCT
ftr-348	280	16	and	and	CCONJ
ftr-348	280	17	so	so	ADV
ftr-348	280	18	they	they	PRON
ftr-348	280	19	can	can	AUX
ftr-348	280	20	not	not	PART
ftr-348	280	21	be	be	AUX
ftr-348	280	22	characterized	characterize	VERB
ftr-348	280	23	as	as	ADP
ftr-348	280	24	a	a	DET
ftr-348	280	25	pooling	pooling	NOUN
ftr-348	280	26	of	of	ADP
ftr-348	280	27	services	service	NOUN
ftr-348	280	28	for	for	ADP
ftr-348	280	29	a	a	DET
ftr-348	280	30	common	common	ADJ
ftr-348	280	31	goal	goal	NOUN
ftr-348	280	32	.	.	PUNCT
ftr-348	281	1	given	give	VERB
ftr-348	281	2	the	the	DET
ftr-348	281	3	isolated	isolated	ADJ
ftr-348	281	4	aspect	aspect	NOUN
ftr-348	281	5	of	of	ADP
ftr-348	281	6	this	this	DET
ftr-348	281	7	exchange	exchange	NOUN
ftr-348	281	8	(	(	PUNCT
ftr-348	281	9	i.e.	i.e.	X
ftr-348	281	10	,	,	PUNCT
ftr-348	281	11	it	it	PRON
ftr-348	281	12	was	be	AUX
ftr-348	281	13	not	not	PART
ftr-348	281	14	part	part	NOUN
ftr-348	281	15	of	of	ADP
ftr-348	281	16	a	a	DET
ftr-348	281	17	pattern	pattern	NOUN
ftr-348	281	18	of	of	ADP
ftr-348	281	19	exchanging	exchange	VERB
ftr-348	281	20	services	service	NOUN
ftr-348	281	21	)	)	PUNCT
ftr-348	281	22	,	,	PUNCT
ftr-348	281	23	the	the	DET
ftr-348	281	24	administrative	administrative	ADJ
ftr-348	281	25	costs	cost	NOUN
ftr-348	281	26	of	of	ADP
ftr-348	281	27	taxing	tax	VERB
ftr-348	281	28	it	it	PRON
ftr-348	281	29	are	be	AUX
ftr-348	281	30	such	such	ADJ
ftr-348	281	31	that	that	SCONJ
ftr-348	281	32	the	the	DET
ftr-348	281	33	government	government	NOUN
ftr-348	281	34	might	might	AUX
ftr-348	281	35	be	be	AUX
ftr-348	281	36	better	well	ADV
ftr-348	281	37	advised	advise	VERB
ftr-348	281	38	to	to	PART
ftr-348	281	39	ignore	ignore	VERB
ftr-348	281	40	it	it	PRON
ftr-348	281	41	.	.	PUNCT
ftr-348	282	1	nevertheless	nevertheless	ADV
ftr-348	282	2	,	,	PUNCT
ftr-348	282	3	a	a	DET
ftr-348	282	4	proper	proper	ADJ
ftr-348	282	5	application	application	NOUN
ftr-348	282	6	of	of	ADP
ftr-348	282	7	the	the	DET
ftr-348	282	8	tax	tax	NOUN
ftr-348	282	9	law	law	NOUN
ftr-348	282	10	would	would	AUX
ftr-348	282	11	tax	tax	VERB
ftr-348	282	12	the	the	DET
ftr-348	282	13	exchange	exchange	NOUN
ftr-348	282	14	.	.	PUNCT
ftr-348	283	1	the	the	DET
ftr-348	283	2	exchanged	exchange	VERB
ftr-348	283	3	services	service	NOUN
ftr-348	283	4	were	be	AUX
ftr-348	283	5	not	not	PART
ftr-348	283	6	provided	provide	VERB
ftr-348	283	7	to	to	PART
ftr-348	283	8	achieve	achieve	VERB
ftr-348	283	9	a	a	DET
ftr-348	283	10	common	common	ADJ
ftr-348	283	11	goal	goal	NOUN
ftr-348	283	12	.	.	PUNCT
ftr-348	284	1	it	it	PRON
ftr-348	284	2	just	just	ADV
ftr-348	284	3	may	may	AUX
ftr-348	284	4	not	not	PART
ftr-348	284	5	be	be	AUX
ftr-348	284	6	worth	worth	ADJ
ftr-348	284	7	the	the	DET
ftr-348	284	8	government	government	NOUN
ftr-348	284	9	’s	’s	PART
ftr-348	284	10	effort	effort	NOUN
ftr-348	284	11	to	to	PART
ftr-348	284	12	enforce	enforce	VERB
ftr-348	284	13	the	the	DET
ftr-348	284	14	tax	tax	NOUN
ftr-348	284	15	.	.	PUNCT
ftr-348	285	1	if	if	SCONJ
ftr-348	285	2	one	one	NUM
ftr-348	285	3	or	or	CCONJ
ftr-348	285	4	both	both	PRON
ftr-348	285	5	of	of	ADP
ftr-348	285	6	the	the	DET
ftr-348	285	7	parties	party	NOUN
ftr-348	285	8	engage	engage	VERB
ftr-348	285	9	in	in	ADP
ftr-348	285	10	a	a	DET
ftr-348	285	11	number	number	NOUN
ftr-348	285	12	of	of	ADP
ftr-348	285	13	such	such	ADJ
ftr-348	285	14	exchanges	exchange	NOUN
ftr-348	285	15	,	,	PUNCT
ftr-348	285	16	then	then	ADV
ftr-348	285	17	the	the	DET
ftr-348	285	18	government	government	NOUN
ftr-348	285	19	should	should	AUX
ftr-348	285	20	enforce	enforce	VERB
ftr-348	285	21	the	the	DET
ftr-348	285	22	tax	tax	NOUN
ftr-348	285	23	.	.	PUNCT
ftr-348	286	1	in	in	ADP
ftr-348	286	2	that	that	DET
ftr-348	286	3	regard	regard	NOUN
ftr-348	286	4	,	,	PUNCT
ftr-348	286	5	note	note	VERB
ftr-348	286	6	the	the	DET
ftr-348	286	7	requirement	requirement	NOUN
ftr-348	286	8	that	that	SCONJ
ftr-348	286	9	a	a	DET
ftr-348	286	10	barter	barter	NOUN
ftr-348	286	11	club	club	NOUN
ftr-348	286	12	whose	whose	DET
ftr-348	286	13	transactions	transaction	NOUN
ftr-348	286	14	in	in	ADP
ftr-348	286	15	a	a	DET
ftr-348	286	16	calendar	calendar	NOUN
ftr-348	286	17	year	year	NOUN
ftr-348	286	18	exceed	exceed	VERB
ftr-348	286	19	ninety	ninety	NUM
ftr-348	286	20	-	-	PUNCT
ftr-348	286	21	nine	nine	NUM
ftr-348	286	22	must	must	AUX
ftr-348	286	23	file	file	VERB
ftr-348	286	24	information	information	NOUN
ftr-348	286	25	forms	form	NOUN
ftr-348	286	26	with	with	ADP
ftr-348	286	27	the	the	DET
ftr-348	286	28	service.27	service.27	PROPN
ftr-348	286	29	consider	consider	VERB
ftr-348	286	30	a	a	DET
ftr-348	286	31	second	second	ADJ
ftr-348	286	32	example	example	NOUN
ftr-348	286	33	.	.	PUNCT
ftr-348	287	1	mildred	mildred	PROPN
ftr-348	287	2	and	and	CCONJ
ftr-348	287	3	allen	allen	PROPN
ftr-348	287	4	have	have	VERB
ftr-348	287	5	a	a	DET
ftr-348	287	6	three	three	NUM
ftr-348	287	7	-	-	PUNCT
ftr-348	287	8	year	year	NOUN
ftr-348	287	9	old	old	ADJ
ftr-348	287	10	son	son	NOUN
ftr-348	287	11	.	.	PUNCT
ftr-348	288	1	their	their	PRON
ftr-348	288	2	neighbors	neighbor	NOUN
ftr-348	288	3	,	,	PUNCT
ftr-348	288	4	susan	susan	PROPN
ftr-348	288	5	and	and	CCONJ
ftr-348	288	6	peter	peter	PROPN
ftr-348	288	7	,	,	PUNCT
ftr-348	288	8	have	have	VERB
ftr-348	288	9	two	two	NUM
ftr-348	288	10	children	child	NOUN
ftr-348	288	11	ages	age	NOUN
ftr-348	288	12	two	two	NUM
ftr-348	288	13	and	and	CCONJ
ftr-348	288	14	five	five	NUM
ftr-348	288	15	.	.	PUNCT
ftr-348	289	1	on	on	ADP
ftr-348	289	2	short	short	ADJ
ftr-348	289	3	notice	notice	NOUN
ftr-348	289	4	,	,	PUNCT
ftr-348	289	5	susan	susan	PROPN
ftr-348	289	6	and	and	CCONJ
ftr-348	289	7	peter	peter	PROPN
ftr-348	289	8	need	need	VERB
ftr-348	289	9	a	a	DET
ftr-348	289	10	baby	baby	NOUN
ftr-348	289	11	sitter	sitter	NOUN
ftr-348	289	12	and	and	CCONJ
ftr-348	289	13	ask	ask	VERB
ftr-348	289	14	for	for	ADP
ftr-348	289	15	either	either	CCONJ
ftr-348	289	16	mildred	mildred	PROPN
ftr-348	289	17	or	or	CCONJ
ftr-348	289	18	allen	allen	VERB
ftr-348	289	19	to	to	PART
ftr-348	289	20	sit	sit	VERB
ftr-348	289	21	for	for	ADP
ftr-348	289	22	their	their	PRON
ftr-348	289	23	two	two	NUM
ftr-348	289	24	children	child	NOUN
ftr-348	289	25	.	.	PUNCT
ftr-348	290	1	in	in	ADP
ftr-348	290	2	return	return	NOUN
ftr-348	290	3	,	,	PUNCT
ftr-348	290	4	they	they	PRON
ftr-348	290	5	offer	offer	VERB
ftr-348	290	6	to	to	PART
ftr-348	290	7	sit	sit	VERB
ftr-348	290	8	for	for	ADP
ftr-348	290	9	mildred	mildred	PROPN
ftr-348	290	10	and	and	CCONJ
ftr-348	290	11	allen	allen	PROPN
ftr-348	290	12	’s	’s	PROPN
ftr-348	290	13	son	son	NOUN
ftr-348	290	14	when	when	SCONJ
ftr-348	290	15	needed	need	VERB
ftr-348	290	16	.	.	PUNCT
ftr-348	291	1	both	both	DET
ftr-348	291	2	babysitting	babysitte	VERB
ftr-348	291	3	services	service	NOUN
ftr-348	291	4	take	take	VERB
ftr-348	291	5	place	place	NOUN
ftr-348	291	6	.	.	PUNCT
ftr-348	292	1	should	should	AUX
ftr-348	292	2	each	each	PRON
ftr-348	292	3	be	be	AUX
ftr-348	292	4	taxed	tax	VERB
ftr-348	292	5	on	on	ADP
ftr-348	292	6	the	the	DET
ftr-348	292	7	service	service	NOUN
ftr-348	292	8	received	receive	VERB
ftr-348	292	9	?	?	PUNCT
ftr-348	293	1	should	should	AUX
ftr-348	293	2	it	it	PRON
ftr-348	293	3	matter	matter	VERB
ftr-348	293	4	if	if	SCONJ
ftr-348	293	5	both	both	DET
ftr-348	293	6	families	family	NOUN
ftr-348	293	7	agree	agree	VERB
ftr-348	293	8	to	to	PART
ftr-348	293	9	exchange	exchange	VERB
ftr-348	293	10	babysitting	babysitting	NOUN
ftr-348	293	11	services	service	NOUN
ftr-348	293	12	on	on	ADP
ftr-348	293	13	a	a	DET
ftr-348	293	14	regular	regular	ADJ
ftr-348	293	15	basis	basis	NOUN
ftr-348	293	16	and	and	CCONJ
ftr-348	293	17	do	do	VERB
ftr-348	293	18	so	so	ADV
ftr-348	293	19	?	?	PUNCT
ftr-348	294	1	while	while	SCONJ
ftr-348	294	2	it	it	PRON
ftr-348	294	3	is	be	AUX
ftr-348	294	4	a	a	DET
ftr-348	294	5	close	close	ADJ
ftr-348	294	6	question	question	NOUN
ftr-348	294	7	,	,	PUNCT
ftr-348	294	8	the	the	DET
ftr-348	294	9	author	author	NOUN
ftr-348	294	10	believes	believe	VERB
ftr-348	294	11	that	that	SCONJ
ftr-348	294	12	the	the	DET
ftr-348	294	13	exchange	exchange	NOUN
ftr-348	294	14	of	of	ADP
ftr-348	294	15	services	service	NOUN
ftr-348	294	16	comes	come	VERB
ftr-348	294	17	within	within	ADP
ftr-348	294	18	the	the	DET
ftr-348	294	19	joint	joint	ADJ
ftr-348	294	20	activity	activity	NOUN
ftr-348	294	21	exception	exception	NOUN
ftr-348	294	22	described	describe	VERB
ftr-348	294	23	above	above	ADV
ftr-348	294	24	in	in	ADP
ftr-348	294	25	connection	connection	NOUN
ftr-348	294	26	with	with	ADP
ftr-348	294	27	the	the	DET
ftr-348	294	28	tending	tending	NOUN
ftr-348	294	29	of	of	ADP
ftr-348	294	30	the	the	DET
ftr-348	294	31	vegetable	vegetable	NOUN
ftr-348	294	32	gardens	garden	NOUN
ftr-348	294	33	.	.	PUNCT
ftr-348	295	1	the	the	DET
ftr-348	295	2	parents	parent	NOUN
ftr-348	295	3	are	be	AUX
ftr-348	295	4	tending	tend	VERB
ftr-348	295	5	children	child	NOUN
ftr-348	295	6	instead	instead	ADV
ftr-348	295	7	of	of	ADP
ftr-348	295	8	vegetables	vegetable	NOUN
ftr-348	295	9	,	,	PUNCT
ftr-348	295	10	but	but	CCONJ
ftr-348	295	11	the	the	DET
ftr-348	295	12	same	same	ADJ
ftr-348	295	13	principle	principle	NOUN
ftr-348	295	14	applies	apply	VERB
ftr-348	295	15	.	.	PUNCT
ftr-348	296	1	there	there	PRON
ftr-348	296	2	is	be	VERB
ftr-348	296	3	a	a	DET
ftr-348	296	4	difference	difference	NOUN
ftr-348	296	5	in	in	ADP
ftr-348	296	6	that	that	SCONJ
ftr-348	296	7	the	the	DET
ftr-348	296	8	babysitting	babysitte	VERB
ftr-348	296	9	activity	activity	NOUN
ftr-348	296	10	deals	deal	NOUN
ftr-348	296	11	with	with	ADP
ftr-348	296	12	the	the	DET
ftr-348	296	13	other	other	ADJ
ftr-348	296	14	family	family	NOUN
ftr-348	296	15	’s	’s	PART
ftr-348	296	16	children	child	NOUN
ftr-348	296	17	as	as	SCONJ
ftr-348	296	18	contrasted	contrast	VERB
ftr-348	296	19	to	to	ADP
ftr-348	296	20	caring	care	VERB
ftr-348	296	21	for	for	ADP
ftr-348	296	22	all	all	DET
ftr-348	296	23	the	the	DET
ftr-348	296	24	children	child	NOUN
ftr-348	296	25	together	together	ADV
ftr-348	296	26	.	.	PUNCT
ftr-348	297	1	that	that	DET
ftr-348	297	2	difference	difference	NOUN
ftr-348	297	3	should	should	AUX
ftr-348	297	4	not	not	PART
ftr-348	297	5	matter	matter	VERB
ftr-348	297	6	.	.	PUNCT
ftr-348	298	1	if	if	SCONJ
ftr-348	298	2	instead	instead	ADV
ftr-348	298	3	of	of	ADP
ftr-348	298	4	going	go	VERB
ftr-348	298	5	to	to	ADP
ftr-348	298	6	the	the	DET
ftr-348	298	7	other	other	ADJ
ftr-348	298	8	’s	’s	PART
ftr-348	298	9	home	home	NOUN
ftr-348	298	10	to	to	PART
ftr-348	298	11	sit	sit	VERB
ftr-348	298	12	,	,	PUNCT
ftr-348	298	13	the	the	DET
ftr-348	298	14	child	child	NOUN
ftr-348	298	15	or	or	CCONJ
ftr-348	298	16	children	child	NOUN
ftr-348	298	17	were	be	AUX
ftr-348	298	18	brought	bring	VERB
ftr-348	298	19	to	to	ADP
ftr-348	298	20	the	the	DET
ftr-348	298	21	home	home	NOUN
ftr-348	298	22	of	of	ADP
ftr-348	298	23	the	the	DET
ftr-348	298	24	sitter	sitter	NOUN
ftr-348	298	25	,	,	PUNCT
ftr-348	298	26	the	the	DET
ftr-348	298	27	sitter	sitter	NOUN
ftr-348	298	28	would	would	AUX
ftr-348	298	29	be	be	AUX
ftr-348	298	30	caring	care	VERB
ftr-348	298	31	for	for	ADP
ftr-348	298	32	27	27	NUM
ftr-348	298	33	.	.	PUNCT
ftr-348	299	1	see	see	VERB
ftr-348	299	2	reg	reg	NOUN
ftr-348	299	3	.	.	PUNCT
ftr-348	300	1	§	§	PROPN
ftr-348	300	2	1.6045	1.6045	NUM
ftr-348	300	3	-	-	PUNCT
ftr-348	300	4	1(e)(2)(ii	1(e)(2)(ii	NUM
ftr-348	300	5	)	)	PUNCT
ftr-348	300	6	.	.	PUNCT
ftr-348	301	1	2011	2011	NUM
ftr-348	301	2	]	]	PUNCT
ftr-348	301	3	exclusion	exclusion	NOUN
ftr-348	301	4	from	from	ADP
ftr-348	301	5	income	income	NOUN
ftr-348	301	6	of	of	ADP
ftr-348	301	7	compensation	compensation	NOUN
ftr-348	301	8	695	695	NUM
ftr-348	301	9	all	all	DET
ftr-348	301	10	the	the	DET
ftr-348	301	11	children	child	NOUN
ftr-348	301	12	at	at	ADP
ftr-348	301	13	the	the	DET
ftr-348	301	14	same	same	ADJ
ftr-348	301	15	time	time	NOUN
ftr-348	301	16	.	.	PUNCT
ftr-348	302	1	the	the	DET
ftr-348	302	2	tax	tax	NOUN
ftr-348	302	3	result	result	NOUN
ftr-348	302	4	should	should	AUX
ftr-348	302	5	not	not	PART
ftr-348	302	6	rest	rest	VERB
ftr-348	302	7	on	on	ADP
ftr-348	302	8	that	that	DET
ftr-348	302	9	distinction	distinction	NOUN
ftr-348	302	10	.	.	PUNCT
ftr-348	303	1	the	the	DET
ftr-348	303	2	goal	goal	NOUN
ftr-348	303	3	of	of	ADP
ftr-348	303	4	the	the	DET
ftr-348	303	5	arrangement	arrangement	NOUN
ftr-348	303	6	is	be	AUX
ftr-348	303	7	to	to	PART
ftr-348	303	8	provide	provide	VERB
ftr-348	303	9	for	for	ADP
ftr-348	303	10	the	the	DET
ftr-348	303	11	care	care	NOUN
ftr-348	303	12	of	of	ADP
ftr-348	303	13	all	all	PRON
ftr-348	303	14	of	of	ADP
ftr-348	303	15	the	the	DET
ftr-348	303	16	two	two	NUM
ftr-348	303	17	families	family	NOUN
ftr-348	303	18	’	’	PART
ftr-348	303	19	children	child	NOUN
ftr-348	303	20	,	,	PUNCT
ftr-348	303	21	and	and	CCONJ
ftr-348	303	22	that	that	PRON
ftr-348	303	23	constitutes	constitute	VERB
ftr-348	303	24	a	a	DET
ftr-348	303	25	single	single	ADJ
ftr-348	303	26	activity	activity	NOUN
ftr-348	303	27	.	.	PUNCT
ftr-348	304	1	c.	c.	NOUN
ftr-348	304	2	barter	barter	NOUN
ftr-348	304	3	club	club	NOUN
ftr-348	304	4	for	for	ADP
ftr-348	304	5	child	child	NOUN
ftr-348	304	6	-	-	PUNCT
ftr-348	304	7	care	care	NOUN
ftr-348	304	8	a	a	DET
ftr-348	304	9	barter	barter	NOUN
ftr-348	304	10	club	club	NOUN
ftr-348	304	11	can	can	AUX
ftr-348	304	12	be	be	AUX
ftr-348	304	13	a	a	DET
ftr-348	304	14	commercial	commercial	ADJ
ftr-348	304	15	enterprise	enterprise	NOUN
ftr-348	304	16	from	from	ADP
ftr-348	304	17	which	which	PRON
ftr-348	304	18	a	a	DET
ftr-348	304	19	proprietor	proprietor	NOUN
ftr-348	304	20	derives	derive	VERB
ftr-348	304	21	a	a	DET
ftr-348	304	22	profit	profit	NOUN
ftr-348	304	23	.	.	PUNCT
ftr-348	305	1	there	there	PRON
ftr-348	305	2	also	also	ADV
ftr-348	305	3	are	be	AUX
ftr-348	305	4	cooperative	cooperative	ADJ
ftr-348	305	5	barter	barter	NOUN
ftr-348	305	6	clubs	club	NOUN
ftr-348	305	7	in	in	ADP
ftr-348	305	8	which	which	PRON
ftr-348	305	9	the	the	DET
ftr-348	305	10	members	member	NOUN
ftr-348	305	11	themselves	themselves	PRON
ftr-348	305	12	operate	operate	VERB
ftr-348	305	13	the	the	DET
ftr-348	305	14	club	club	NOUN
ftr-348	305	15	.	.	PUNCT
ftr-348	306	1	one	one	NUM
ftr-348	306	2	such	such	ADJ
ftr-348	306	3	type	type	NOUN
ftr-348	306	4	that	that	PRON
ftr-348	306	5	is	be	AUX
ftr-348	306	6	fairly	fairly	ADV
ftr-348	306	7	common	common	ADJ
ftr-348	306	8	is	be	AUX
ftr-348	306	9	a	a	DET
ftr-348	306	10	babysitting	babysitting	NOUN
ftr-348	306	11	club	club	NOUN
ftr-348	306	12	.	.	PUNCT
ftr-348	307	1	a	a	DET
ftr-348	307	2	child	child	NOUN
ftr-348	307	3	-	-	PUNCT
ftr-348	307	4	care	care	NOUN
ftr-348	307	5	barter	barter	NOUN
ftr-348	307	6	club	club	NOUN
ftr-348	307	7	can	can	AUX
ftr-348	307	8	operate	operate	VERB
ftr-348	307	9	very	very	ADV
ftr-348	307	10	much	much	ADV
ftr-348	307	11	the	the	DET
ftr-348	307	12	same	same	ADJ
ftr-348	307	13	way	way	NOUN
ftr-348	307	14	as	as	SCONJ
ftr-348	307	15	other	other	ADJ
ftr-348	307	16	barter	barter	NOUN
ftr-348	307	17	clubs	club	NOUN
ftr-348	307	18	do	do	VERB
ftr-348	307	19	.	.	PUNCT
ftr-348	308	1	the	the	DET
ftr-348	308	2	babysitting	babysitting	NOUN
ftr-348	308	3	is	be	AUX
ftr-348	308	4	performed	perform	VERB
ftr-348	308	5	by	by	ADP
ftr-348	308	6	the	the	DET
ftr-348	308	7	members	member	NOUN
ftr-348	308	8	,	,	PUNCT
ftr-348	308	9	who	who	PRON
ftr-348	308	10	are	be	AUX
ftr-348	308	11	parents	parent	NOUN
ftr-348	308	12	of	of	ADP
ftr-348	308	13	young	young	ADJ
ftr-348	308	14	children	child	NOUN
ftr-348	308	15	.	.	PUNCT
ftr-348	309	1	points	point	NOUN
ftr-348	309	2	are	be	AUX
ftr-348	309	3	allotted	allot	VERB
ftr-348	309	4	for	for	ADP
ftr-348	309	5	each	each	DET
ftr-348	309	6	hour	hour	NOUN
ftr-348	309	7	that	that	SCONJ
ftr-348	309	8	a	a	DET
ftr-348	309	9	member	member	NOUN
ftr-348	309	10	sits	sit	VERB
ftr-348	309	11	for	for	ADP
ftr-348	309	12	another	another	DET
ftr-348	309	13	child	child	NOUN
ftr-348	309	14	.	.	PUNCT
ftr-348	310	1	additional	additional	ADJ
ftr-348	310	2	points	point	NOUN
ftr-348	310	3	may	may	AUX
ftr-348	310	4	be	be	AUX
ftr-348	310	5	granted	grant	VERB
ftr-348	310	6	for	for	ADP
ftr-348	310	7	sitting	sit	VERB
ftr-348	310	8	after	after	ADP
ftr-348	310	9	midnight	midnight	NOUN
ftr-348	310	10	and	and	CCONJ
ftr-348	310	11	on	on	ADP
ftr-348	310	12	holidays	holiday	NOUN
ftr-348	310	13	.	.	PUNCT
ftr-348	311	1	a	a	DET
ftr-348	311	2	member	member	NOUN
ftr-348	311	3	’s	’s	PART
ftr-348	311	4	points	point	NOUN
ftr-348	311	5	are	be	AUX
ftr-348	311	6	reduced	reduce	VERB
ftr-348	311	7	when	when	SCONJ
ftr-348	311	8	he	he	PRON
ftr-348	311	9	uses	use	VERB
ftr-348	311	10	the	the	DET
ftr-348	311	11	babysitting	babysitting	NOUN
ftr-348	311	12	services	service	NOUN
ftr-348	311	13	of	of	ADP
ftr-348	311	14	another	another	DET
ftr-348	311	15	member	member	NOUN
ftr-348	311	16	.	.	PUNCT
ftr-348	312	1	one	one	NUM
ftr-348	312	2	member	member	NOUN
ftr-348	312	3	serves	serve	VERB
ftr-348	312	4	as	as	ADP
ftr-348	312	5	a	a	DET
ftr-348	312	6	secretary	secretary	NOUN
ftr-348	312	7	who	who	PRON
ftr-348	312	8	maintains	maintain	VERB
ftr-348	312	9	a	a	DET
ftr-348	312	10	record	record	NOUN
ftr-348	312	11	of	of	ADP
ftr-348	312	12	the	the	DET
ftr-348	312	13	points	point	NOUN
ftr-348	312	14	earned	earn	VERB
ftr-348	312	15	and	and	CCONJ
ftr-348	312	16	used	use	VERB
ftr-348	312	17	by	by	ADP
ftr-348	312	18	the	the	DET
ftr-348	312	19	members	member	NOUN
ftr-348	312	20	.	.	PUNCT
ftr-348	313	1	one	one	NUM
ftr-348	313	2	possibility	possibility	NOUN
ftr-348	313	3	is	be	AUX
ftr-348	313	4	that	that	SCONJ
ftr-348	313	5	,	,	PUNCT
ftr-348	313	6	as	as	ADP
ftr-348	313	7	with	with	ADP
ftr-348	313	8	other	other	ADJ
ftr-348	313	9	barter	barter	NOUN
ftr-348	313	10	club	club	NOUN
ftr-348	313	11	programs	program	NOUN
ftr-348	313	12	,	,	PUNCT
ftr-348	313	13	a	a	DET
ftr-348	313	14	member	member	NOUN
ftr-348	313	15	could	could	AUX
ftr-348	313	16	be	be	AUX
ftr-348	313	17	taxed	tax	VERB
ftr-348	313	18	on	on	ADP
ftr-348	313	19	the	the	DET
ftr-348	313	20	receipt	receipt	NOUN
ftr-348	313	21	of	of	ADP
ftr-348	313	22	points	point	NOUN
ftr-348	313	23	or	or	CCONJ
ftr-348	313	24	on	on	ADP
ftr-348	313	25	the	the	DET
ftr-348	313	26	receipt	receipt	NOUN
ftr-348	313	27	of	of	ADP
ftr-348	313	28	babysitting	babysitte	VERB
ftr-348	313	29	services	service	NOUN
ftr-348	313	30	.	.	PUNCT
ftr-348	314	1	how	how	SCONJ
ftr-348	314	2	should	should	AUX
ftr-348	314	3	this	this	DET
ftr-348	314	4	arrangement	arrangement	NOUN
ftr-348	314	5	be	be	AUX
ftr-348	314	6	treated	treat	VERB
ftr-348	314	7	?	?	PUNCT
ftr-348	315	1	a	a	DET
ftr-348	315	2	significant	significant	ADJ
ftr-348	315	3	difference	difference	NOUN
ftr-348	315	4	between	between	ADP
ftr-348	315	5	the	the	DET
ftr-348	315	6	child	child	NOUN
ftr-348	315	7	-	-	PUNCT
ftr-348	315	8	care	care	NOUN
ftr-348	315	9	barter	barter	NOUN
ftr-348	315	10	clubs	club	NOUN
ftr-348	315	11	and	and	CCONJ
ftr-348	315	12	other	other	ADJ
ftr-348	315	13	barter	barter	NOUN
ftr-348	315	14	clubs	club	NOUN
ftr-348	315	15	is	be	AUX
ftr-348	315	16	that	that	SCONJ
ftr-348	315	17	the	the	DET
ftr-348	315	18	services	service	NOUN
ftr-348	315	19	that	that	PRON
ftr-348	315	20	are	be	AUX
ftr-348	315	21	obtained	obtain	VERB
ftr-348	315	22	through	through	ADP
ftr-348	315	23	the	the	DET
ftr-348	315	24	club	club	NOUN
ftr-348	315	25	are	be	AUX
ftr-348	315	26	all	all	PRON
ftr-348	315	27	of	of	ADP
ftr-348	315	28	the	the	DET
ftr-348	315	29	same	same	ADJ
ftr-348	315	30	type	type	NOUN
ftr-348	315	31	and	and	CCONJ
ftr-348	315	32	serve	serve	VERB
ftr-348	315	33	the	the	DET
ftr-348	315	34	same	same	ADJ
ftr-348	315	35	function	function	NOUN
ftr-348	315	36	.	.	PUNCT
ftr-348	316	1	the	the	DET
ftr-348	316	2	only	only	ADJ
ftr-348	316	3	service	service	NOUN
ftr-348	316	4	obtained	obtain	VERB
ftr-348	316	5	is	be	AUX
ftr-348	316	6	babysitting	babysitte	VERB
ftr-348	316	7	for	for	ADP
ftr-348	316	8	a	a	DET
ftr-348	316	9	young	young	ADJ
ftr-348	316	10	child	child	NOUN
ftr-348	316	11	.	.	PUNCT
ftr-348	317	1	in	in	ADP
ftr-348	317	2	other	other	ADJ
ftr-348	317	3	types	type	NOUN
ftr-348	317	4	of	of	ADP
ftr-348	317	5	clubs	club	NOUN
ftr-348	317	6	,	,	PUNCT
ftr-348	317	7	a	a	DET
ftr-348	317	8	member	member	NOUN
ftr-348	317	9	might	might	AUX
ftr-348	317	10	choose	choose	VERB
ftr-348	317	11	to	to	PART
ftr-348	317	12	get	get	VERB
ftr-348	317	13	legal	legal	ADJ
ftr-348	317	14	services	service	NOUN
ftr-348	317	15	from	from	ADP
ftr-348	317	16	another	another	DET
ftr-348	317	17	member	member	NOUN
ftr-348	317	18	or	or	CCONJ
ftr-348	317	19	he	he	PRON
ftr-348	317	20	could	could	AUX
ftr-348	317	21	choose	choose	VERB
ftr-348	317	22	to	to	PART
ftr-348	317	23	obtain	obtain	VERB
ftr-348	317	24	an	an	DET
ftr-348	317	25	entirely	entirely	ADV
ftr-348	317	26	different	different	ADJ
ftr-348	317	27	type	type	NOUN
ftr-348	317	28	of	of	ADP
ftr-348	317	29	service	service	NOUN
ftr-348	317	30	.	.	PUNCT
ftr-348	318	1	consequently	consequently	ADV
ftr-348	318	2	,	,	PUNCT
ftr-348	318	3	in	in	ADP
ftr-348	318	4	contrast	contrast	NOUN
ftr-348	318	5	to	to	ADP
ftr-348	318	6	other	other	ADJ
ftr-348	318	7	barter	barter	NOUN
ftr-348	318	8	clubs	club	NOUN
ftr-348	318	9	,	,	PUNCT
ftr-348	318	10	a	a	DET
ftr-348	318	11	child	child	NOUN
ftr-348	318	12	-	-	PUNCT
ftr-348	318	13	care	care	NOUN
ftr-348	318	14	barter	barter	NOUN
ftr-348	318	15	club	club	NOUN
ftr-348	318	16	can	can	AUX
ftr-348	318	17	be	be	AUX
ftr-348	318	18	seen	see	VERB
ftr-348	318	19	to	to	PART
ftr-348	318	20	be	be	AUX
ftr-348	318	21	a	a	DET
ftr-348	318	22	cooperative	cooperative	ADJ
ftr-348	318	23	joint	joint	ADJ
ftr-348	318	24	venture	venture	NOUN
ftr-348	318	25	to	to	PART
ftr-348	318	26	engage	engage	VERB
ftr-348	318	27	in	in	ADP
ftr-348	318	28	a	a	DET
ftr-348	318	29	single	single	ADJ
ftr-348	318	30	activity	activity	NOUN
ftr-348	318	31	—	—	PUNCT
ftr-348	318	32	that	that	ADV
ftr-348	318	33	is	is	ADV
ftr-348	318	34	,	,	PUNCT
ftr-348	318	35	the	the	DET
ftr-348	318	36	tending	tending	NOUN
ftr-348	318	37	to	to	ADP
ftr-348	318	38	young	young	ADJ
ftr-348	318	39	children	child	NOUN
ftr-348	318	40	.	.	PUNCT
ftr-348	319	1	although	although	SCONJ
ftr-348	319	2	conducted	conduct	VERB
ftr-348	319	3	on	on	ADP
ftr-348	319	4	a	a	DET
ftr-348	319	5	larger	large	ADJ
ftr-348	319	6	scale	scale	NOUN
ftr-348	319	7	,	,	PUNCT
ftr-348	319	8	the	the	DET
ftr-348	319	9	circumstances	circumstance	NOUN
ftr-348	319	10	of	of	ADP
ftr-348	319	11	the	the	DET
ftr-348	319	12	club	club	NOUN
ftr-348	319	13	are	be	AUX
ftr-348	319	14	similar	similar	ADJ
ftr-348	319	15	to	to	ADP
ftr-348	319	16	those	those	PRON
ftr-348	319	17	in	in	ADP
ftr-348	319	18	the	the	DET
ftr-348	319	19	situation	situation	NOUN
ftr-348	319	20	described	describe	VERB
ftr-348	319	21	above	above	ADP
ftr-348	319	22	of	of	ADP
ftr-348	319	23	the	the	DET
ftr-348	319	24	two	two	NUM
ftr-348	319	25	manhattan	manhattan	PROPN
ftr-348	319	26	residents	resident	NOUN
ftr-348	319	27	who	who	PRON
ftr-348	319	28	shared	share	VERB
ftr-348	319	29	the	the	DET
ftr-348	319	30	burden	burden	NOUN
ftr-348	319	31	of	of	ADP
ftr-348	319	32	tending	tend	VERB
ftr-348	319	33	to	to	ADP
ftr-348	319	34	the	the	DET
ftr-348	319	35	vegetable	vegetable	NOUN
ftr-348	319	36	gardens	garden	NOUN
ftr-348	319	37	on	on	ADP
ftr-348	319	38	long	long	ADJ
ftr-348	319	39	island	island	NOUN
ftr-348	319	40	.	.	PUNCT
ftr-348	320	1	in	in	ADP
ftr-348	320	2	the	the	DET
ftr-348	320	3	author	author	NOUN
ftr-348	320	4	’s	’s	PART
ftr-348	320	5	view	view	NOUN
ftr-348	320	6	,	,	PUNCT
ftr-348	320	7	the	the	DET
ftr-348	320	8	members	member	NOUN
ftr-348	320	9	of	of	ADP
ftr-348	320	10	the	the	DET
ftr-348	320	11	club	club	NOUN
ftr-348	320	12	should	should	AUX
ftr-348	320	13	not	not	PART
ftr-348	320	14	be	be	AUX
ftr-348	320	15	taxed	tax	VERB
ftr-348	320	16	.	.	PUNCT
ftr-348	321	1	d.	d.	PROPN
ftr-348	321	2	a	a	DET
ftr-348	321	3	cooperative	cooperative	ADJ
ftr-348	321	4	nursery	nursery	NOUN
ftr-348	321	5	school	school	NOUN
ftr-348	321	6	cooperatives	cooperative	NOUN
ftr-348	321	7	can	can	AUX
ftr-348	321	8	take	take	VERB
ftr-348	321	9	many	many	ADJ
ftr-348	321	10	forms	form	NOUN
ftr-348	321	11	.	.	PUNCT
ftr-348	322	1	one	one	NUM
ftr-348	322	2	element	element	NOUN
ftr-348	322	3	that	that	PRON
ftr-348	322	4	they	they	PRON
ftr-348	322	5	often	often	ADV
ftr-348	322	6	have	have	VERB
ftr-348	322	7	in	in	ADP
ftr-348	322	8	common	common	ADJ
ftr-348	322	9	is	be	AUX
ftr-348	322	10	that	that	SCONJ
ftr-348	322	11	they	they	PRON
ftr-348	322	12	utilize	utilize	VERB
ftr-348	322	13	a	a	DET
ftr-348	322	14	pooling	pooling	NOUN
ftr-348	322	15	of	of	ADP
ftr-348	322	16	labor	labor	NOUN
ftr-348	322	17	by	by	ADP
ftr-348	322	18	members	member	NOUN
ftr-348	322	19	of	of	ADP
ftr-348	322	20	the	the	DET
ftr-348	322	21	venture	venture	NOUN
ftr-348	322	22	.	.	PUNCT
ftr-348	323	1	cooperative	cooperative	ADJ
ftr-348	323	2	nursery	nursery	NOUN
ftr-348	323	3	schools	school	NOUN
ftr-348	323	4	are	be	AUX
ftr-348	323	5	a	a	DET
ftr-348	323	6	popular	popular	ADJ
ftr-348	323	7	program	program	NOUN
ftr-348	323	8	.	.	PUNCT
ftr-348	324	1	a	a	DET
ftr-348	324	2	group	group	NOUN
ftr-348	324	3	of	of	ADP
ftr-348	324	4	parents	parent	NOUN
ftr-348	324	5	form	form	VERB
ftr-348	324	6	a	a	DET
ftr-348	324	7	nursery	nursery	NOUN
ftr-348	324	8	school	school	NOUN
ftr-348	324	9	and	and	CCONJ
ftr-348	324	10	hire	hire	VERB
ftr-348	324	11	a	a	DET
ftr-348	324	12	professional	professional	ADJ
ftr-348	324	13	teacher	teacher	NOUN
ftr-348	324	14	.	.	PUNCT
ftr-348	325	1	parents	parent	NOUN
ftr-348	325	2	who	who	PRON
ftr-348	325	3	place	place	VERB
ftr-348	325	4	a	a	DET
ftr-348	325	5	child	child	NOUN
ftr-348	325	6	in	in	ADP
ftr-348	325	7	the	the	DET
ftr-348	325	8	school	school	NOUN
ftr-348	325	9	have	have	VERB
ftr-348	325	10	an	an	DET
ftr-348	325	11	option	option	NOUN
ftr-348	325	12	either	either	CCONJ
ftr-348	325	13	to	to	PART
ftr-348	325	14	pay	pay	VERB
ftr-348	325	15	$	$	SYM
ftr-348	325	16	x	x	NOUN
ftr-348	325	17	or	or	CCONJ
ftr-348	325	18	to	to	PART
ftr-348	325	19	assist	assist	VERB
ftr-348	325	20	the	the	DET
ftr-348	325	21	teacher	teacher	NOUN
ftr-348	325	22	for	for	ADP
ftr-348	325	23	a	a	DET
ftr-348	325	24	set	set	ADJ
ftr-348	325	25	number	number	NOUN
ftr-348	325	26	of	of	ADP
ftr-348	325	27	hours	hour	NOUN
ftr-348	325	28	,	,	PUNCT
ftr-348	325	29	in	in	ADP
ftr-348	325	30	which	which	DET
ftr-348	325	31	case	case	NOUN
ftr-348	325	32	they	they	PRON
ftr-348	325	33	will	will	AUX
ftr-348	325	34	pay	pay	VERB
ftr-348	326	1	$	$	SYM
ftr-348	326	2	x	x	PUNCT
ftr-348	326	3	minus	minus	CCONJ
ftr-348	326	4	$	$	SYM
ftr-348	326	5	y.	y.	NOUN
ftr-348	326	6	when	when	SCONJ
ftr-348	326	7	assisting	assist	VERB
ftr-348	326	8	a	a	DET
ftr-348	326	9	teacher	teacher	NOUN
ftr-348	326	10	,	,	PUNCT
ftr-348	326	11	the	the	DET
ftr-348	326	12	parent	parent	NOUN
ftr-348	326	13	will	will	AUX
ftr-348	326	14	serve	serve	VERB
ftr-348	326	15	all	all	PRON
ftr-348	326	16	of	of	ADP
ftr-348	326	17	the	the	DET
ftr-348	326	18	students	student	NOUN
ftr-348	326	19	in	in	ADP
ftr-348	326	20	the	the	DET
ftr-348	326	21	class	class	NOUN
ftr-348	326	22	.	.	PUNCT
ftr-348	327	1	the	the	DET
ftr-348	327	2	reduced	reduce	VERB
ftr-348	327	3	cost	cost	NOUN
ftr-348	327	4	to	to	ADP
ftr-348	327	5	the	the	DET
ftr-348	327	6	parent	parent	NOUN
ftr-348	327	7	could	could	AUX
ftr-348	327	8	be	be	AUX
ftr-348	327	9	seen	see	VERB
ftr-348	327	10	as	as	ADP
ftr-348	327	11	an	an	DET
ftr-348	327	12	implicit	implicit	ADJ
ftr-348	327	13	payment	payment	NOUN
ftr-348	327	14	for	for	ADP
ftr-348	327	15	the	the	DET
ftr-348	327	16	parent	parent	NOUN
ftr-348	327	17	’s	’s	PART
ftr-348	327	18	services	service	NOUN
ftr-348	327	19	.	.	PUNCT
ftr-348	328	1	alternatively	alternatively	ADV
ftr-348	328	2	,	,	PUNCT
ftr-348	328	3	and	and	CCONJ
ftr-348	328	4	more	more	ADV
ftr-348	328	5	realistically	realistically	ADV
ftr-348	328	6	,	,	PUNCT
ftr-348	328	7	the	the	DET
ftr-348	328	8	parent	parent	NOUN
ftr-348	328	9	’s	’s	PART
ftr-348	328	10	696	696	NUM
ftr-348	328	11	florida	florida	PROPN
ftr-348	328	12	tax	tax	NOUN
ftr-348	328	13	review	review	NOUN
ftr-348	329	1	[	[	X
ftr-348	329	2	vol	vol	NOUN
ftr-348	329	3	.	.	PUNCT
ftr-348	330	1	11:8	11:8	NUM
ftr-348	330	2	supplying	supplying	NOUN
ftr-348	330	3	of	of	ADP
ftr-348	330	4	services	service	NOUN
ftr-348	330	5	can	can	AUX
ftr-348	330	6	be	be	AUX
ftr-348	330	7	seen	see	VERB
ftr-348	330	8	as	as	ADP
ftr-348	330	9	eliminating	eliminate	VERB
ftr-348	330	10	a	a	DET
ftr-348	330	11	cost	cost	NOUN
ftr-348	330	12	of	of	ADP
ftr-348	330	13	conducting	conduct	VERB
ftr-348	330	14	the	the	DET
ftr-348	330	15	school	school	NOUN
ftr-348	330	16	that	that	PRON
ftr-348	330	17	otherwise	otherwise	ADV
ftr-348	330	18	would	would	AUX
ftr-348	330	19	have	have	AUX
ftr-348	330	20	been	be	AUX
ftr-348	330	21	necessary	necessary	ADJ
ftr-348	330	22	.	.	PUNCT
ftr-348	331	1	the	the	DET
ftr-348	331	2	reduced	reduce	VERB
ftr-348	331	3	cost	cost	NOUN
ftr-348	331	4	to	to	ADP
ftr-348	331	5	the	the	DET
ftr-348	331	6	parent	parent	NOUN
ftr-348	331	7	is	be	AUX
ftr-348	331	8	a	a	DET
ftr-348	331	9	form	form	NOUN
ftr-348	331	10	of	of	ADP
ftr-348	331	11	imputed	imputed	ADJ
ftr-348	331	12	income	income	NOUN
ftr-348	331	13	from	from	ADP
ftr-348	331	14	providing	provide	VERB
ftr-348	331	15	services	service	NOUN
ftr-348	331	16	for	for	ADP
ftr-348	331	17	the	the	DET
ftr-348	331	18	parent	parent	NOUN
ftr-348	331	19	’s	’s	PART
ftr-348	331	20	own	own	ADJ
ftr-348	331	21	benefit	benefit	NOUN
ftr-348	331	22	(	(	PUNCT
ftr-348	331	23	and	and	CCONJ
ftr-348	331	24	the	the	DET
ftr-348	331	25	benefit	benefit	NOUN
ftr-348	331	26	of	of	ADP
ftr-348	331	27	his	his	PRON
ftr-348	331	28	own	own	ADJ
ftr-348	331	29	child	child	NOUN
ftr-348	331	30	)	)	PUNCT
ftr-348	331	31	,	,	PUNCT
ftr-348	331	32	and	and	CCONJ
ftr-348	331	33	imputed	impute	VERB
ftr-348	331	34	income	income	NOUN
ftr-348	331	35	is	be	AUX
ftr-348	331	36	not	not	PART
ftr-348	331	37	taxable	taxable	ADJ
ftr-348	331	38	.	.	PUNCT
ftr-348	332	1	however	however	ADV
ftr-348	332	2	,	,	PUNCT
ftr-348	332	3	by	by	ADP
ftr-348	332	4	tending	tend	VERB
ftr-348	332	5	to	to	ADP
ftr-348	332	6	all	all	PRON
ftr-348	332	7	of	of	ADP
ftr-348	332	8	the	the	DET
ftr-348	332	9	children	child	NOUN
ftr-348	332	10	in	in	ADP
ftr-348	332	11	the	the	DET
ftr-348	332	12	class	class	NOUN
ftr-348	332	13	,	,	PUNCT
ftr-348	332	14	each	each	DET
ftr-348	332	15	participating	participate	VERB
ftr-348	332	16	parent	parent	NOUN
ftr-348	332	17	effectively	effectively	ADV
ftr-348	332	18	exchanges	exchange	VERB
ftr-348	332	19	his	his	PRON
ftr-348	332	20	services	service	NOUN
ftr-348	332	21	for	for	ADP
ftr-348	332	22	the	the	DET
ftr-348	332	23	services	service	NOUN
ftr-348	332	24	his	his	PRON
ftr-348	332	25	child	child	NOUN
ftr-348	332	26	receives	receive	VERB
ftr-348	332	27	from	from	ADP
ftr-348	332	28	other	other	ADJ
ftr-348	332	29	participating	participate	VERB
ftr-348	332	30	parents	parent	NOUN
ftr-348	332	31	.	.	PUNCT
ftr-348	333	1	the	the	DET
ftr-348	333	2	situation	situation	NOUN
ftr-348	333	3	is	be	AUX
ftr-348	333	4	similar	similar	ADJ
ftr-348	333	5	to	to	ADP
ftr-348	333	6	the	the	DET
ftr-348	333	7	example	example	NOUN
ftr-348	333	8	above	above	ADP
ftr-348	333	9	of	of	ADP
ftr-348	333	10	the	the	DET
ftr-348	333	11	two	two	NUM
ftr-348	333	12	manhattan	manhattan	PROPN
ftr-348	333	13	residents	resident	NOUN
ftr-348	333	14	who	who	PRON
ftr-348	333	15	take	take	VERB
ftr-348	333	16	turns	turn	NOUN
ftr-348	333	17	tending	tend	VERB
ftr-348	333	18	their	their	PRON
ftr-348	333	19	gardens	garden	NOUN
ftr-348	333	20	in	in	ADP
ftr-348	333	21	long	long	ADJ
ftr-348	333	22	island	island	NOUN
ftr-348	333	23	.	.	PUNCT
ftr-348	334	1	as	as	SCONJ
ftr-348	334	2	stated	state	VERB
ftr-348	334	3	in	in	ADP
ftr-348	334	4	discussing	discuss	VERB
ftr-348	334	5	that	that	DET
ftr-348	334	6	situation	situation	NOUN
ftr-348	334	7	,	,	PUNCT
ftr-348	334	8	the	the	DET
ftr-348	334	9	author	author	NOUN
ftr-348	334	10	concludes	conclude	VERB
ftr-348	334	11	that	that	SCONJ
ftr-348	334	12	the	the	DET
ftr-348	334	13	cooperative	cooperative	ADJ
ftr-348	334	14	nursery	nursery	NOUN
ftr-348	334	15	does	do	AUX
ftr-348	334	16	not	not	PART
ftr-348	334	17	constitute	constitute	VERB
ftr-348	334	18	a	a	DET
ftr-348	334	19	taxable	taxable	ADJ
ftr-348	334	20	exchange	exchange	NOUN
ftr-348	334	21	of	of	ADP
ftr-348	334	22	services	service	NOUN
ftr-348	334	23	but	but	CCONJ
ftr-348	334	24	rather	rather	ADV
ftr-348	334	25	is	be	AUX
ftr-348	334	26	a	a	DET
ftr-348	334	27	pooling	pooling	NOUN
ftr-348	334	28	of	of	ADP
ftr-348	334	29	labor	labor	NOUN
ftr-348	334	30	to	to	PART
ftr-348	334	31	accomplish	accomplish	VERB
ftr-348	334	32	a	a	DET
ftr-348	334	33	common	common	ADJ
ftr-348	334	34	goal	goal	NOUN
ftr-348	334	35	.	.	PUNCT
ftr-348	335	1	e.	e.	PROPN
ftr-348	335	2	home	home	PROPN
ftr-348	335	3	schooling	school	VERB
ftr-348	335	4	some	some	DET
ftr-348	335	5	parents	parent	NOUN
ftr-348	335	6	choose	choose	VERB
ftr-348	335	7	not	not	PART
ftr-348	335	8	to	to	PART
ftr-348	335	9	send	send	VERB
ftr-348	335	10	their	their	PRON
ftr-348	335	11	children	child	NOUN
ftr-348	335	12	to	to	ADP
ftr-348	335	13	public	public	ADJ
ftr-348	335	14	or	or	CCONJ
ftr-348	335	15	independent	independent	ADJ
ftr-348	335	16	schools	school	NOUN
ftr-348	335	17	.	.	PUNCT
ftr-348	336	1	instead	instead	ADV
ftr-348	336	2	,	,	PUNCT
ftr-348	336	3	these	these	DET
ftr-348	336	4	parents	parent	NOUN
ftr-348	336	5	teach	teach	VERB
ftr-348	336	6	their	their	PRON
ftr-348	336	7	children	child	NOUN
ftr-348	336	8	at	at	ADP
ftr-348	336	9	home	home	NOUN
ftr-348	336	10	.	.	PUNCT
ftr-348	337	1	in	in	ADP
ftr-348	337	2	many	many	ADJ
ftr-348	337	3	cases	case	NOUN
ftr-348	337	4	,	,	PUNCT
ftr-348	337	5	the	the	DET
ftr-348	337	6	children	child	NOUN
ftr-348	337	7	of	of	ADP
ftr-348	337	8	several	several	ADJ
ftr-348	337	9	families	family	NOUN
ftr-348	337	10	are	be	AUX
ftr-348	337	11	combined	combine	VERB
ftr-348	337	12	into	into	ADP
ftr-348	337	13	a	a	DET
ftr-348	337	14	single	single	ADJ
ftr-348	337	15	class	class	NOUN
ftr-348	337	16	and	and	CCONJ
ftr-348	337	17	taught	teach	VERB
ftr-348	337	18	by	by	ADP
ftr-348	337	19	several	several	ADJ
ftr-348	337	20	parents	parent	NOUN
ftr-348	337	21	.	.	PUNCT
ftr-348	338	1	the	the	DET
ftr-348	338	2	parents	parent	NOUN
ftr-348	338	3	divide	divide	VERB
ftr-348	338	4	the	the	DET
ftr-348	338	5	subjects	subject	NOUN
ftr-348	338	6	among	among	ADP
ftr-348	338	7	themselves	themselves	PRON
ftr-348	338	8	so	so	SCONJ
ftr-348	338	9	that	that	SCONJ
ftr-348	338	10	each	each	DET
ftr-348	338	11	parent	parent	NOUN
ftr-348	338	12	teaches	teach	VERB
ftr-348	338	13	different	different	ADJ
ftr-348	338	14	subjects.28	subjects.28	NOUN
ftr-348	338	15	are	be	AUX
ftr-348	338	16	the	the	DET
ftr-348	338	17	teaching	teaching	NOUN
ftr-348	338	18	services	service	NOUN
ftr-348	338	19	performed	perform	VERB
ftr-348	338	20	by	by	ADP
ftr-348	338	21	one	one	NUM
ftr-348	338	22	parent	parent	NOUN
ftr-348	338	23	compensated	compensate	VERB
ftr-348	338	24	by	by	ADP
ftr-348	338	25	the	the	DET
ftr-348	338	26	teaching	teaching	NOUN
ftr-348	338	27	service	service	NOUN
ftr-348	338	28	performed	perform	VERB
ftr-348	338	29	by	by	ADP
ftr-348	338	30	the	the	DET
ftr-348	338	31	other	other	ADJ
ftr-348	338	32	parents	parent	NOUN
ftr-348	338	33	?	?	PUNCT
ftr-348	339	1	given	give	VERB
ftr-348	339	2	the	the	DET
ftr-348	339	3	approach	approach	NOUN
ftr-348	339	4	adopted	adopt	VERB
ftr-348	339	5	in	in	ADP
ftr-348	339	6	this	this	DET
ftr-348	339	7	essay	essay	NOUN
ftr-348	339	8	,	,	PUNCT
ftr-348	339	9	there	there	PRON
ftr-348	339	10	is	be	VERB
ftr-348	339	11	no	no	DET
ftr-348	339	12	exchange	exchange	NOUN
ftr-348	339	13	of	of	ADP
ftr-348	339	14	services	service	NOUN
ftr-348	339	15	and	and	CCONJ
ftr-348	339	16	thus	thus	ADV
ftr-348	339	17	,	,	PUNCT
ftr-348	339	18	no	no	DET
ftr-348	339	19	income	income	NOUN
ftr-348	339	20	tax	tax	NOUN
ftr-348	339	21	consequence	consequence	NOUN
ftr-348	339	22	.	.	PUNCT
ftr-348	340	1	the	the	DET
ftr-348	340	2	parents	parent	NOUN
ftr-348	340	3	pool	pool	VERB
ftr-348	340	4	their	their	PRON
ftr-348	340	5	services	service	NOUN
ftr-348	340	6	to	to	PART
ftr-348	340	7	achieve	achieve	VERB
ftr-348	340	8	the	the	DET
ftr-348	340	9	common	common	ADJ
ftr-348	340	10	goal	goal	NOUN
ftr-348	340	11	of	of	ADP
ftr-348	340	12	educating	educate	VERB
ftr-348	340	13	their	their	PRON
ftr-348	340	14	children	child	NOUN
ftr-348	340	15	.	.	PUNCT
ftr-348	341	1	the	the	DET
ftr-348	341	2	activity	activity	NOUN
ftr-348	341	3	of	of	ADP
ftr-348	341	4	educating	educate	VERB
ftr-348	341	5	children	child	NOUN
ftr-348	341	6	is	be	AUX
ftr-348	341	7	one	one	NUM
ftr-348	341	8	that	that	PRON
ftr-348	341	9	is	be	AUX
ftr-348	341	10	commonly	commonly	ADV
ftr-348	341	11	conducted	conduct	VERB
ftr-348	341	12	and	and	CCONJ
ftr-348	341	13	so	so	ADV
ftr-348	341	14	there	there	PRON
ftr-348	341	15	is	be	VERB
ftr-348	341	16	no	no	DET
ftr-348	341	17	difficulty	difficulty	NOUN
ftr-348	341	18	in	in	ADP
ftr-348	341	19	finding	find	VERB
ftr-348	341	20	that	that	SCONJ
ftr-348	341	21	the	the	DET
ftr-348	341	22	common	common	ADJ
ftr-348	341	23	goal	goal	NOUN
ftr-348	341	24	requirement	requirement	NOUN
ftr-348	341	25	is	be	AUX
ftr-348	341	26	satisfied	satisfied	ADJ
ftr-348	341	27	.	.	PUNCT
ftr-348	342	1	would	would	AUX
ftr-348	342	2	the	the	DET
ftr-348	342	3	result	result	NOUN
ftr-348	342	4	be	be	AUX
ftr-348	342	5	different	different	ADJ
ftr-348	342	6	if	if	SCONJ
ftr-348	342	7	the	the	DET
ftr-348	342	8	exchange	exchange	NOUN
ftr-348	342	9	of	of	ADP
ftr-348	342	10	teaching	teaching	NOUN
ftr-348	342	11	services	service	NOUN
ftr-348	342	12	were	be	AUX
ftr-348	342	13	limited	limit	VERB
ftr-348	342	14	to	to	ADP
ftr-348	342	15	two	two	NUM
ftr-348	342	16	subjects	subject	NOUN
ftr-348	342	17	?	?	PUNCT
ftr-348	343	1	consider	consider	VERB
ftr-348	343	2	this	this	DET
ftr-348	343	3	example	example	NOUN
ftr-348	343	4	.	.	PUNCT
ftr-348	344	1	john	john	PROPN
ftr-348	344	2	would	would	AUX
ftr-348	344	3	like	like	VERB
ftr-348	344	4	his	his	PRON
ftr-348	344	5	child	child	NOUN
ftr-348	344	6	to	to	PART
ftr-348	344	7	learn	learn	VERB
ftr-348	344	8	french	french	NOUN
ftr-348	344	9	,	,	PUNCT
ftr-348	344	10	but	but	CCONJ
ftr-348	344	11	french	french	NOUN
ftr-348	344	12	is	be	AUX
ftr-348	344	13	not	not	PART
ftr-348	344	14	taught	teach	VERB
ftr-348	344	15	in	in	ADP
ftr-348	344	16	the	the	DET
ftr-348	344	17	local	local	ADJ
ftr-348	344	18	school	school	NOUN
ftr-348	344	19	.	.	PUNCT
ftr-348	345	1	robin	robin	PROPN
ftr-348	345	2	would	would	AUX
ftr-348	345	3	like	like	VERB
ftr-348	345	4	her	her	PRON
ftr-348	345	5	child	child	NOUN
ftr-348	345	6	to	to	PART
ftr-348	345	7	learn	learn	VERB
ftr-348	345	8	latin	latin	ADV
ftr-348	345	9	,	,	PUNCT
ftr-348	345	10	but	but	CCONJ
ftr-348	345	11	latin	latin	NOUN
ftr-348	345	12	is	be	AUX
ftr-348	345	13	not	not	PART
ftr-348	345	14	taught	teach	VERB
ftr-348	345	15	in	in	ADP
ftr-348	345	16	the	the	DET
ftr-348	345	17	local	local	ADJ
ftr-348	345	18	school	school	NOUN
ftr-348	345	19	.	.	PUNCT
ftr-348	346	1	john	john	PROPN
ftr-348	346	2	agrees	agree	VERB
ftr-348	346	3	to	to	PART
ftr-348	346	4	teach	teach	VERB
ftr-348	346	5	robin	robin	PROPN
ftr-348	346	6	’s	’s	PART
ftr-348	346	7	child	child	NOUN
ftr-348	346	8	latin	latin	ADJ
ftr-348	346	9	in	in	ADP
ftr-348	346	10	exchange	exchange	NOUN
ftr-348	346	11	for	for	ADP
ftr-348	346	12	robin	robin	PROPN
ftr-348	346	13	teaching	teach	VERB
ftr-348	346	14	john	john	PROPN
ftr-348	346	15	’s	’s	PART
ftr-348	346	16	child	child	PROPN
ftr-348	346	17	french	french	PROPN
ftr-348	346	18	.	.	PUNCT
ftr-348	347	1	is	be	AUX
ftr-348	347	2	that	that	SCONJ
ftr-348	347	3	a	a	DET
ftr-348	347	4	pooling	pooling	NOUN
ftr-348	347	5	of	of	ADP
ftr-348	347	6	services	service	NOUN
ftr-348	347	7	for	for	ADP
ftr-348	347	8	a	a	DET
ftr-348	347	9	common	common	ADJ
ftr-348	347	10	goal	goal	NOUN
ftr-348	347	11	?	?	PUNCT
ftr-348	348	1	the	the	DET
ftr-348	348	2	common	common	ADJ
ftr-348	348	3	goal	goal	NOUN
ftr-348	348	4	could	could	AUX
ftr-348	348	5	be	be	AUX
ftr-348	348	6	to	to	PART
ftr-348	348	7	teach	teach	VERB
ftr-348	348	8	a	a	DET
ftr-348	348	9	foreign	foreign	ADJ
ftr-348	348	10	language	language	NOUN
ftr-348	348	11	or	or	CCONJ
ftr-348	348	12	more	more	ADV
ftr-348	348	13	broadly	broadly	ADV
ftr-348	348	14	to	to	PART
ftr-348	348	15	educate	educate	VERB
ftr-348	348	16	the	the	DET
ftr-348	348	17	children	child	NOUN
ftr-348	348	18	.	.	PUNCT
ftr-348	349	1	in	in	ADP
ftr-348	349	2	the	the	DET
ftr-348	349	3	author	author	NOUN
ftr-348	349	4	’s	’s	PART
ftr-348	349	5	view	view	NOUN
ftr-348	349	6	,	,	PUNCT
ftr-348	349	7	neither	neither	DET
ftr-348	349	8	goal	goal	NOUN
ftr-348	349	9	is	be	AUX
ftr-348	349	10	too	too	ADV
ftr-348	349	11	broad	broad	ADJ
ftr-348	349	12	to	to	PART
ftr-348	349	13	serve	serve	VERB
ftr-348	349	14	for	for	ADP
ftr-348	349	15	this	this	DET
ftr-348	349	16	purpose	purpose	NOUN
ftr-348	349	17	;	;	PUNCT
ftr-348	349	18	and	and	CCONJ
ftr-348	349	19	so	so	ADV
ftr-348	349	20	the	the	DET
ftr-348	349	21	exchange	exchange	NOUN
ftr-348	349	22	is	be	AUX
ftr-348	349	23	not	not	PART
ftr-348	349	24	taxable	taxable	ADJ
ftr-348	349	25	.	.	PUNCT
ftr-348	350	1	the	the	DET
ftr-348	350	2	situation	situation	NOUN
ftr-348	350	3	is	be	AUX
ftr-348	350	4	distinguishable	distinguishable	ADJ
ftr-348	350	5	from	from	ADP
ftr-348	350	6	home	home	NOUN
ftr-348	350	7	schooling	schooling	NOUN
ftr-348	350	8	in	in	ADP
ftr-348	350	9	that	that	SCONJ
ftr-348	350	10	it	it	PRON
ftr-348	350	11	does	do	AUX
ftr-348	350	12	not	not	PART
ftr-348	350	13	involve	involve	VERB
ftr-348	350	14	all	all	PRON
ftr-348	350	15	of	of	ADP
ftr-348	350	16	the	the	DET
ftr-348	350	17	children	child	NOUN
ftr-348	350	18	’s	’s	PART
ftr-348	350	19	education	education	NOUN
ftr-348	350	20	,	,	PUNCT
ftr-348	350	21	but	but	CCONJ
ftr-348	350	22	is	be	AUX
ftr-348	350	23	limited	limit	VERB
ftr-348	350	24	to	to	ADP
ftr-348	350	25	a	a	DET
ftr-348	350	26	single	single	ADJ
ftr-348	350	27	subject	subject	NOUN
ftr-348	350	28	for	for	ADP
ftr-348	350	29	each	each	DET
ftr-348	350	30	child	child	NOUN
ftr-348	350	31	.	.	PUNCT
ftr-348	351	1	a	a	DET
ftr-348	351	2	common	common	ADJ
ftr-348	351	3	activity	activity	NOUN
ftr-348	351	4	is	be	AUX
ftr-348	351	5	tutoring	tutor	VERB
ftr-348	351	6	of	of	ADP
ftr-348	351	7	children	child	NOUN
ftr-348	351	8	,	,	PUNCT
ftr-348	351	9	and	and	CCONJ
ftr-348	351	10	the	the	DET
ftr-348	351	11	instant	instant	ADJ
ftr-348	351	12	situation	situation	NOUN
ftr-348	351	13	fits	fit	VERB
ftr-348	351	14	that	that	DET
ftr-348	351	15	category	category	NOUN
ftr-348	351	16	.	.	PUNCT
ftr-348	352	1	in	in	ADP
ftr-348	352	2	any	any	DET
ftr-348	352	3	event	event	NOUN
ftr-348	352	4	,	,	PUNCT
ftr-348	352	5	the	the	DET
ftr-348	352	6	types	type	NOUN
ftr-348	352	7	of	of	ADP
ftr-348	352	8	services	service	NOUN
ftr-348	352	9	performed	perform	VERB
ftr-348	352	10	by	by	ADP
ftr-348	352	11	both	both	DET
ftr-348	352	12	parties	party	NOUN
ftr-348	352	13	are	be	AUX
ftr-348	352	14	sufficiently	sufficiently	ADV
ftr-348	352	15	similar	similar	ADJ
ftr-348	352	16	that	that	SCONJ
ftr-348	352	17	they	they	PRON
ftr-348	352	18	should	should	AUX
ftr-348	352	19	be	be	AUX
ftr-348	352	20	regarded	regard	VERB
ftr-348	352	21	as	as	ADP
ftr-348	352	22	furthering	further	VERB
ftr-348	352	23	the	the	DET
ftr-348	352	24	same	same	ADJ
ftr-348	352	25	goal	goal	NOUN
ftr-348	352	26	.	.	PUNCT
ftr-348	353	1	the	the	DET
ftr-348	353	2	instant	instant	ADJ
ftr-348	353	3	situation	situation	NOUN
ftr-348	353	4	is	be	AUX
ftr-348	353	5	comparable	comparable	ADJ
ftr-348	353	6	to	to	ADP
ftr-348	353	7	the	the	DET
ftr-348	353	8	exchange	exchange	NOUN
ftr-348	353	9	of	of	ADP
ftr-348	353	10	28	28	NUM
ftr-348	353	11	.	.	PUNCT
ftr-348	354	1	some	some	DET
ftr-348	354	2	families	family	NOUN
ftr-348	354	3	also	also	ADV
ftr-348	354	4	hire	hire	VERB
ftr-348	354	5	a	a	DET
ftr-348	354	6	professional	professional	NOUN
ftr-348	354	7	to	to	PART
ftr-348	354	8	teach	teach	VERB
ftr-348	354	9	a	a	DET
ftr-348	354	10	specific	specific	ADJ
ftr-348	354	11	area	area	NOUN
ftr-348	354	12	,	,	PUNCT
ftr-348	354	13	such	such	ADJ
ftr-348	354	14	as	as	ADP
ftr-348	354	15	science	science	NOUN
ftr-348	354	16	or	or	CCONJ
ftr-348	354	17	latin	latin	NOUN
ftr-348	354	18	.	.	PUNCT
ftr-348	355	1	2011	2011	NUM
ftr-348	355	2	]	]	PUNCT
ftr-348	355	3	exclusion	exclusion	NOUN
ftr-348	355	4	from	from	ADP
ftr-348	355	5	income	income	NOUN
ftr-348	355	6	of	of	ADP
ftr-348	355	7	compensation	compensation	NOUN
ftr-348	355	8	697	697	NUM
ftr-348	355	9	gardening	gardening	NOUN
ftr-348	355	10	services	service	NOUN
ftr-348	355	11	by	by	ADP
ftr-348	355	12	john	john	PROPN
ftr-348	355	13	and	and	CCONJ
ftr-348	355	14	robert	robert	PROPN
ftr-348	355	15	and	and	CCONJ
ftr-348	355	16	to	to	ADP
ftr-348	355	17	the	the	DET
ftr-348	355	18	exchange	exchange	NOUN
ftr-348	355	19	of	of	ADP
ftr-348	355	20	child	child	NOUN
ftr-348	355	21	-	-	PUNCT
ftr-348	355	22	care	care	NOUN
ftr-348	355	23	services	service	NOUN
ftr-348	355	24	by	by	ADP
ftr-348	355	25	mildred	mildred	PROPN
ftr-348	355	26	and	and	CCONJ
ftr-348	355	27	allen	allen	VERB
ftr-348	355	28	with	with	ADP
ftr-348	355	29	susan	susan	PROPN
ftr-348	355	30	and	and	CCONJ
ftr-348	355	31	peter	peter	PROPN
ftr-348	355	32	in	in	ADP
ftr-348	355	33	examples	example	NOUN
ftr-348	355	34	discussed	discuss	VERB
ftr-348	355	35	above	above	ADV
ftr-348	355	36	.	.	PUNCT
ftr-348	356	1	iv	iv	X
ftr-348	356	2	.	.	PUNCT
ftr-348	356	3	conclusion	conclusion	NOUN
ftr-348	356	4	taxation	taxation	NOUN
ftr-348	356	5	is	be	AUX
ftr-348	356	6	a	a	DET
ftr-348	356	7	practical	practical	ADJ
ftr-348	356	8	enterprise	enterprise	NOUN
ftr-348	356	9	for	for	ADP
ftr-348	356	10	the	the	DET
ftr-348	356	11	purpose	purpose	NOUN
ftr-348	356	12	of	of	ADP
ftr-348	356	13	raising	raise	VERB
ftr-348	356	14	revenue	revenue	NOUN
ftr-348	356	15	for	for	SCONJ
ftr-348	356	16	the	the	DET
ftr-348	356	17	government	government	NOUN
ftr-348	356	18	to	to	PART
ftr-348	356	19	pay	pay	VERB
ftr-348	356	20	for	for	ADP
ftr-348	356	21	its	its	PRON
ftr-348	356	22	costs	cost	NOUN
ftr-348	356	23	.	.	PUNCT
ftr-348	357	1	the	the	DET
ftr-348	357	2	system	system	NOUN
ftr-348	357	3	that	that	PRON
ftr-348	357	4	is	be	AUX
ftr-348	357	5	applied	apply	VERB
ftr-348	357	6	must	must	AUX
ftr-348	357	7	be	be	AUX
ftr-348	357	8	workable	workable	ADJ
ftr-348	357	9	and	and	CCONJ
ftr-348	357	10	,	,	PUNCT
ftr-348	357	11	to	to	ADP
ftr-348	357	12	the	the	DET
ftr-348	357	13	extent	extent	NOUN
ftr-348	357	14	feasible	feasible	ADJ
ftr-348	357	15	,	,	PUNCT
ftr-348	357	16	should	should	AUX
ftr-348	357	17	not	not	PART
ftr-348	357	18	conflict	conflict	VERB
ftr-348	357	19	with	with	ADP
ftr-348	357	20	other	other	ADJ
ftr-348	357	21	governmental	governmental	ADJ
ftr-348	357	22	and	and	CCONJ
ftr-348	357	23	societal	societal	ADJ
ftr-348	357	24	policies	policy	NOUN
ftr-348	357	25	.	.	PUNCT
ftr-348	358	1	the	the	DET
ftr-348	358	2	thrust	thrust	NOUN
ftr-348	358	3	of	of	ADP
ftr-348	358	4	the	the	DET
ftr-348	358	5	income	income	NOUN
ftr-348	358	6	tax	tax	NOUN
ftr-348	358	7	system	system	NOUN
ftr-348	358	8	is	be	AUX
ftr-348	358	9	to	to	PART
ftr-348	358	10	tax	tax	NOUN
ftr-348	358	11	income	income	NOUN
ftr-348	358	12	earned	earn	VERB
ftr-348	358	13	from	from	ADP
ftr-348	358	14	commercial	commercial	ADJ
ftr-348	358	15	activity	activity	NOUN
ftr-348	358	16	.	.	PUNCT
ftr-348	359	1	there	there	PRON
ftr-348	359	2	are	be	VERB
ftr-348	359	3	good	good	ADJ
ftr-348	359	4	reasons	reason	NOUN
ftr-348	359	5	not	not	PART
ftr-348	359	6	to	to	PART
ftr-348	359	7	tax	tax	NOUN
ftr-348	359	8	income	income	NOUN
ftr-348	359	9	generated	generate	VERB
ftr-348	359	10	from	from	ADP
ftr-348	359	11	noncommercial	noncommercial	ADJ
ftr-348	359	12	activities	activity	NOUN
ftr-348	359	13	,	,	PUNCT
ftr-348	359	14	and	and	CCONJ
ftr-348	359	15	generally	generally	ADV
ftr-348	359	16	taxes	taxis	NOUN
ftr-348	359	17	have	have	AUX
ftr-348	359	18	not	not	PART
ftr-348	359	19	been	be	AUX
ftr-348	359	20	applied	apply	VERB
ftr-348	359	21	in	in	ADP
ftr-348	359	22	that	that	DET
ftr-348	359	23	situation	situation	NOUN
ftr-348	359	24	even	even	ADV
ftr-348	359	25	though	though	SCONJ
ftr-348	359	26	no	no	DET
ftr-348	359	27	specific	specific	ADJ
ftr-348	359	28	exception	exception	NOUN
ftr-348	359	29	for	for	ADP
ftr-348	359	30	noncommercial	noncommercial	ADJ
ftr-348	359	31	income	income	NOUN
ftr-348	359	32	has	have	AUX
ftr-348	359	33	ever	ever	ADV
ftr-348	359	34	been	be	AUX
ftr-348	359	35	articulated	articulate	VERB
ftr-348	359	36	.	.	PUNCT
ftr-348	360	1	as	as	ADP
ftr-348	360	2	a	a	DET
ftr-348	360	3	corollary	corollary	NOUN
ftr-348	360	4	to	to	ADP
ftr-348	360	5	the	the	DET
ftr-348	360	6	proposed	propose	VERB
ftr-348	360	7	rule	rule	NOUN
ftr-348	360	8	excluding	exclude	VERB
ftr-348	360	9	income	income	NOUN
ftr-348	360	10	from	from	ADP
ftr-348	360	11	noncommercial	noncommercial	ADJ
ftr-348	360	12	activity	activity	NOUN
ftr-348	360	13	,	,	PUNCT
ftr-348	360	14	the	the	DET
ftr-348	360	15	combining	combining	NOUN
ftr-348	360	16	of	of	ADP
ftr-348	360	17	the	the	DET
ftr-348	360	18	labor	labor	NOUN
ftr-348	360	19	of	of	ADP
ftr-348	360	20	several	several	ADJ
ftr-348	360	21	persons	person	NOUN
ftr-348	360	22	to	to	PART
ftr-348	360	23	reach	reach	VERB
ftr-348	360	24	a	a	DET
ftr-348	360	25	common	common	ADJ
ftr-348	360	26	noncommercial	noncommercial	ADJ
ftr-348	360	27	goal	goal	NOUN
ftr-348	360	28	should	should	AUX
ftr-348	360	29	be	be	AUX
ftr-348	360	30	regarded	regard	VERB
ftr-348	360	31	as	as	ADP
ftr-348	360	32	noncommercial	noncommercial	ADJ
ftr-348	360	33	and	and	CCONJ
ftr-348	360	34	so	so	ADV
ftr-348	360	35	should	should	AUX
ftr-348	360	36	not	not	PART
ftr-348	360	37	be	be	AUX
ftr-348	360	38	taxed	tax	VERB
ftr-348	360	39	as	as	ADP
ftr-348	360	40	an	an	DET
ftr-348	360	41	exchange	exchange	NOUN
ftr-348	360	42	of	of	ADP
ftr-348	360	43	services	service	NOUN
ftr-348	360	44	.	.	PUNCT
ftr-348	361	1	there	there	PRON
ftr-348	361	2	are	be	VERB
ftr-348	361	3	several	several	ADJ
ftr-348	361	4	reasons	reason	NOUN
ftr-348	361	5	to	to	PART
ftr-348	361	6	exempt	exempt	VERB
ftr-348	361	7	noncommercial	noncommercial	ADJ
ftr-348	361	8	activities	activity	NOUN
ftr-348	361	9	,	,	PUNCT
ftr-348	361	10	which	which	PRON
ftr-348	361	11	should	should	AUX
ftr-348	361	12	be	be	AUX
ftr-348	361	13	defined	define	VERB
ftr-348	361	14	to	to	PART
ftr-348	361	15	include	include	VERB
ftr-348	361	16	the	the	DET
ftr-348	361	17	exchange	exchange	NOUN
ftr-348	361	18	of	of	ADP
ftr-348	361	19	services	service	NOUN
ftr-348	361	20	that	that	PRON
ftr-348	361	21	occurs	occur	VERB
ftr-348	361	22	when	when	SCONJ
ftr-348	361	23	there	there	PRON
ftr-348	361	24	is	be	VERB
ftr-348	361	25	a	a	DET
ftr-348	361	26	pooling	pooling	NOUN
ftr-348	361	27	of	of	ADP
ftr-348	361	28	labor	labor	NOUN
ftr-348	361	29	for	for	ADP
ftr-348	361	30	a	a	DET
ftr-348	361	31	common	common	ADJ
ftr-348	361	32	noncommercial	noncommercial	ADJ
ftr-348	361	33	goal	goal	NOUN
ftr-348	361	34	.	.	PUNCT
ftr-348	362	1	in	in	ADP
ftr-348	362	2	many	many	ADJ
ftr-348	362	3	cases	case	NOUN
ftr-348	362	4	,	,	PUNCT
ftr-348	362	5	there	there	PRON
ftr-348	362	6	would	would	AUX
ftr-348	362	7	be	be	AUX
ftr-348	362	8	significant	significant	ADJ
ftr-348	362	9	difficulty	difficulty	NOUN
ftr-348	362	10	in	in	ADP
ftr-348	362	11	discovering	discover	VERB
ftr-348	362	12	the	the	DET
ftr-348	362	13	events	event	NOUN
ftr-348	362	14	and	and	CCONJ
ftr-348	362	15	in	in	ADP
ftr-348	362	16	valuing	value	VERB
ftr-348	362	17	them	they	PRON
ftr-348	362	18	.	.	PUNCT
ftr-348	363	1	moreover	moreover	ADV
ftr-348	363	2	,	,	PUNCT
ftr-348	363	3	the	the	DET
ftr-348	363	4	transactions	transaction	NOUN
ftr-348	363	5	often	often	ADV
ftr-348	363	6	would	would	AUX
ftr-348	363	7	be	be	AUX
ftr-348	363	8	of	of	ADP
ftr-348	363	9	a	a	DET
ftr-348	363	10	personal	personal	ADJ
ftr-348	363	11	nature	nature	NOUN
ftr-348	363	12	,	,	PUNCT
ftr-348	363	13	and	and	CCONJ
ftr-348	363	14	the	the	DET
ftr-348	363	15	identification	identification	NOUN
ftr-348	363	16	of	of	ADP
ftr-348	363	17	what	what	PRON
ftr-348	363	18	occurred	occur	VERB
ftr-348	363	19	in	in	ADP
ftr-348	363	20	order	order	NOUN
ftr-348	363	21	to	to	PART
ftr-348	363	22	tax	tax	VERB
ftr-348	363	23	it	it	PRON
ftr-348	363	24	would	would	AUX
ftr-348	363	25	entail	entail	VERB
ftr-348	363	26	an	an	DET
ftr-348	363	27	invasion	invasion	NOUN
ftr-348	363	28	of	of	ADP
ftr-348	363	29	privacy	privacy	NOUN
ftr-348	363	30	and	and	CCONJ
ftr-348	363	31	an	an	DET
ftr-348	363	32	intrusion	intrusion	NOUN
ftr-348	363	33	into	into	ADP
ftr-348	363	34	an	an	DET
ftr-348	363	35	individual	individual	NOUN
ftr-348	363	36	’s	’s	PART
ftr-348	363	37	private	private	ADJ
ftr-348	363	38	affairs	affair	NOUN
ftr-348	363	39	.	.	PUNCT
ftr-348	364	1	just	just	ADV
ftr-348	364	2	as	as	SCONJ
ftr-348	364	3	the	the	DET
ftr-348	364	4	tax	tax	NOUN
ftr-348	364	5	law	law	NOUN
ftr-348	364	6	does	do	AUX
ftr-348	364	7	not	not	PART
ftr-348	364	8	tax	tax	VERB
ftr-348	364	9	the	the	DET
ftr-348	364	10	pooling	pooling	NOUN
ftr-348	364	11	of	of	ADP
ftr-348	364	12	labor	labor	NOUN
ftr-348	364	13	in	in	ADP
ftr-348	364	14	a	a	DET
ftr-348	364	15	partnership	partnership	NOUN
ftr-348	364	16	,	,	PUNCT
ftr-348	364	17	it	it	PRON
ftr-348	364	18	should	should	AUX
ftr-348	364	19	not	not	PART
ftr-348	364	20	tax	tax	VERB
ftr-348	364	21	the	the	DET
ftr-348	364	22	pooling	pooling	NOUN
ftr-348	364	23	of	of	ADP
ftr-348	364	24	labor	labor	NOUN
ftr-348	364	25	in	in	ADP
ftr-348	364	26	furtherance	furtherance	NOUN
ftr-348	364	27	of	of	ADP
ftr-348	364	28	a	a	DET
ftr-348	364	29	common	common	ADJ
ftr-348	364	30	noncommercial	noncommercial	ADJ
ftr-348	364	31	goal	goal	NOUN
ftr-348	364	32	.	.	PUNCT