id	sid	tid	token	lemma	pos
ftr-353	1	1	microsoft	microsoft	PROPN
ftr-353	1	2	word	word	NOUN
ftr-353	1	3	1st	1st	PROPN
ftr-353	1	4	5	5	NUM
ftr-353	1	5	pages.doc	pages.doc	X
ftr-353	1	6	florida	florida	PROPN
ftr-353	1	7	tax	tax	NOUN
ftr-353	1	8	review	review	NOUN
ftr-353	1	9	volume	volume	NOUN
ftr-353	1	10	10	10	NUM
ftr-353	1	11	2010	2010	NUM
ftr-353	1	12	special	special	ADJ
ftr-353	1	13	issue	issue	NOUN
ftr-353	1	14	79	79	NUM
ftr-353	1	15	recent	recent	ADJ
ftr-353	1	16	developments	development	NOUN
ftr-353	1	17	in	in	ADP
ftr-353	1	18	federal	federal	ADJ
ftr-353	1	19	income	income	NOUN
ftr-353	1	20	taxation	taxation	NOUN
ftr-353	1	21	:	:	PUNCT
ftr-353	1	22	the	the	DET
ftr-353	1	23	year	year	NOUN
ftr-353	1	24	2009	2009	NUM
ftr-353	1	25	by	by	ADP
ftr-353	1	26	martin	martin	PROPN
ftr-353	1	27	j.	j.	PROPN
ftr-353	1	28	mcmahon	mcmahon	PROPN
ftr-353	1	29	,	,	PUNCT
ftr-353	1	30	jr	jr	PROPN
ftr-353	1	31	.	.	PROPN
ftr-353	1	32	*	*	PROPN
ftr-353	1	33	ira	ira	PROPN
ftr-353	1	34	b.	b.	PROPN
ftr-353	1	35	shepard	shepard	PROPN
ftr-353	1	36	*	*	PROPN
ftr-353	1	37	*	*	PUNCT
ftr-353	1	38	daniel	daniel	PROPN
ftr-353	1	39	l.	l.	PROPN
ftr-353	1	40	simmons	simmons	PROPN
ftr-353	1	41	*	*	PROPN
ftr-353	1	42	*	*	PROPN
ftr-353	1	43	*	*	PUNCT
ftr-353	1	44	i.	i.	PROPN
ftr-353	1	45	accounting	accounting	PROPN
ftr-353	1	46	............................................................................	............................................................................	PUNCT
ftr-353	2	1	84	84	NUM
ftr-353	2	2	a.	a.	NOUN
ftr-353	2	3	accounting	accounting	NOUN
ftr-353	2	4	methods	method	NOUN
ftr-353	2	5	...........................................................	...........................................................	PUNCT
ftr-353	2	6	84	84	NUM
ftr-353	2	7	b.	b.	NOUN
ftr-353	2	8	inventories	inventory	NOUN
ftr-353	2	9	...........................................................................	...........................................................................	PUNCT
ftr-353	2	10	85	85	NUM
ftr-353	2	11	c.	c.	PROPN
ftr-353	2	12	installment	installment	NOUN
ftr-353	2	13	method	method	NOUN
ftr-353	2	14	.............................................................	.............................................................	PUNCT
ftr-353	2	15	85	85	NUM
ftr-353	2	16	d.	d.	PROPN
ftr-353	2	17	year	year	NOUN
ftr-353	2	18	of	of	ADP
ftr-353	2	19	inclusion	inclusion	NOUN
ftr-353	2	20	or	or	CCONJ
ftr-353	2	21	deduction	deduction	NOUN
ftr-353	2	22	...........................................	...........................................	PUNCT
ftr-353	2	23	85	85	NUM
ftr-353	2	24	ii	ii	NOUN
ftr-353	2	25	.	.	PUNCT
ftr-353	2	26	business	business	NOUN
ftr-353	2	27	income	income	NOUN
ftr-353	2	28	and	and	CCONJ
ftr-353	2	29	deductions	deduction	NOUN
ftr-353	2	30	.....................................	.....................................	PUNCT
ftr-353	2	31	88	88	NUM
ftr-353	2	32	a.	a.	NOUN
ftr-353	2	33	income	income	NOUN
ftr-353	2	34	.................................................................................	.................................................................................	PUNCT
ftr-353	2	35	88	88	NUM
ftr-353	2	36	b.	b.	NOUN
ftr-353	2	37	deductible	deductible	ADJ
ftr-353	2	38	expenses	expense	NOUN
ftr-353	2	39	versus	versus	ADP
ftr-353	2	40	capitalization	capitalization	NOUN
ftr-353	2	41	.........................	.........................	PUNCT
ftr-353	2	42	91	91	NUM
ftr-353	2	43	c.	c.	PROPN
ftr-353	2	44	reasonable	reasonable	ADJ
ftr-353	2	45	compensation	compensation	PROPN
ftr-353	2	46	..................................................	..................................................	PUNCT
ftr-353	2	47	97	97	NUM
ftr-353	2	48	d.	d.	NOUN
ftr-353	2	49	miscellaneous	miscellaneous	ADJ
ftr-353	2	50	deductions	deduction	NOUN
ftr-353	2	51	.................................................	.................................................	PUNCT
ftr-353	2	52	101	101	NUM
ftr-353	2	53	e.	e.	PROPN
ftr-353	2	54	depreciation	depreciation	PROPN
ftr-353	2	55	&	&	CCONJ
ftr-353	2	56	amortization	amortization	PROPN
ftr-353	2	57	............................................	............................................	PUNCT
ftr-353	2	58	105	105	NUM
ftr-353	2	59	f.	f.	NOUN
ftr-353	2	60	credits	credit	NOUN
ftr-353	2	61	...............................................................................	...............................................................................	PUNCT
ftr-353	3	1	107	107	NUM
ftr-353	3	2	g.	g.	NOUN
ftr-353	3	3	natural	natural	ADJ
ftr-353	3	4	resources	resource	NOUN
ftr-353	3	5	deductions	deduction	NOUN
ftr-353	3	6	&	&	CCONJ
ftr-353	3	7	credits	credit	NOUN
ftr-353	3	8	..........................	..........................	PUNCT
ftr-353	3	9	115	115	NUM
ftr-353	3	10	h.	h.	NOUN
ftr-353	3	11	loss	loss	NOUN
ftr-353	3	12	transactions	transaction	NOUN
ftr-353	3	13	,	,	PUNCT
ftr-353	3	14	bad	bad	ADJ
ftr-353	3	15	debts	debt	NOUN
ftr-353	3	16	,	,	PUNCT
ftr-353	3	17	and	and	CCONJ
ftr-353	3	18	nols	nols	PROPN
ftr-353	3	19	.........................	.........................	PUNCT
ftr-353	3	20	116	116	NUM
ftr-353	3	21	i.	i.	NOUN
ftr-353	3	22	at	at	ADP
ftr-353	3	23	-	-	PUNCT
ftr-353	3	24	risk	risk	NOUN
ftr-353	3	25	and	and	CCONJ
ftr-353	3	26	passive	passive	ADJ
ftr-353	3	27	activity	activity	NOUN
ftr-353	3	28	losses	loss	NOUN
ftr-353	3	29	.................................	.................................	PUNCT
ftr-353	3	30	122	122	NUM
ftr-353	3	31	iii	iii	NOUN
ftr-353	3	32	.	.	PUNCT
ftr-353	3	33	investment	investment	NOUN
ftr-353	3	34	gain	gain	NOUN
ftr-353	3	35	and	and	CCONJ
ftr-353	3	36	income	income	NOUN
ftr-353	3	37	...........................................	...........................................	PUNCT
ftr-353	3	38	125	125	NUM
ftr-353	3	39	a.	a.	NOUN
ftr-353	3	40	gains	gain	NOUN
ftr-353	3	41	and	and	CCONJ
ftr-353	3	42	losses	loss	NOUN
ftr-353	3	43	...............................................................	...............................................................	PUNCT
ftr-353	3	44	125	125	NUM
ftr-353	3	45	b.	b.	PROPN
ftr-353	3	46	interest	interest	NOUN
ftr-353	3	47	,	,	PUNCT
ftr-353	3	48	dividends	dividend	NOUN
ftr-353	3	49	,	,	PUNCT
ftr-353	3	50	and	and	CCONJ
ftr-353	3	51	other	other	ADJ
ftr-353	3	52	current	current	ADJ
ftr-353	3	53	income	income	NOUN
ftr-353	3	54	.................	.................	PUNCT
ftr-353	3	55	131	131	NUM
ftr-353	3	56	c.	c.	PROPN
ftr-353	3	57	profit	profit	NOUN
ftr-353	3	58	-	-	PUNCT
ftr-353	3	59	seeking	seek	VERB
ftr-353	3	60	individual	individual	ADJ
ftr-353	3	61	deductions	deduction	NOUN
ftr-353	3	62	...............................	...............................	PUNCT
ftr-353	3	63	134	134	NUM
ftr-353	3	64	d.	d.	NOUN
ftr-353	3	65	section	section	NOUN
ftr-353	3	66	121	121	NUM
ftr-353	3	67	........................................................................	........................................................................	SYM
ftr-353	3	68	135	135	NUM
ftr-353	3	69	e.	e.	PROPN
ftr-353	3	70	section	section	PROPN
ftr-353	3	71	1031	1031	NUM
ftr-353	3	72	......................................................................	......................................................................	PUNCT
ftr-353	3	73	135	135	NUM
ftr-353	3	74	f.	f.	PROPN
ftr-353	3	75	section	section	PROPN
ftr-353	3	76	1033	1033	NUM
ftr-353	3	77	......................................................................	......................................................................	PUNCT
ftr-353	3	78	137	137	NUM
ftr-353	3	79	g.	g.	NOUN
ftr-353	3	80	section	section	NOUN
ftr-353	3	81	1035	1035	NUM
ftr-353	3	82	......................................................................	......................................................................	PUNCT
ftr-353	3	83	137	137	NUM
ftr-353	3	84	h.	h.	NOUN
ftr-353	3	85	miscellaneous	miscellaneous	NOUN
ftr-353	3	86	....................................................................	....................................................................	PUNCT
ftr-353	3	87	137	137	NUM
ftr-353	3	88	iv	iv	NOUN
ftr-353	3	89	.	.	PUNCT
ftr-353	3	90	compensation	compensation	NOUN
ftr-353	3	91	issues	issue	NOUN
ftr-353	3	92	..........................................................	..........................................................	PUNCT
ftr-353	3	93	138	138	NUM
ftr-353	3	94	a.	a.	NOUN
ftr-353	3	95	fringe	fringe	NOUN
ftr-353	3	96	benefits	benefit	NOUN
ftr-353	3	97	..................................................................	..................................................................	PUNCT
ftr-353	4	1	138	138	NUM
ftr-353	4	2	*	*	PUNCT
ftr-353	4	3	stephen	stephen	PROPN
ftr-353	4	4	c.	c.	PROPN
ftr-353	4	5	o’connell	o’connell	PROPN
ftr-353	4	6	professor	professor	NOUN
ftr-353	4	7	of	of	ADP
ftr-353	4	8	law	law	NOUN
ftr-353	4	9	,	,	PUNCT
ftr-353	4	10	university	university	PROPN
ftr-353	4	11	of	of	ADP
ftr-353	4	12	florida	florida	PROPN
ftr-353	4	13	,	,	PUNCT
ftr-353	4	14	fredric	fredric	PROPN
ftr-353	4	15	g.	g.	PROPN
ftr-353	4	16	levin	levin	PROPN
ftr-353	4	17	college	college	PROPN
ftr-353	4	18	of	of	ADP
ftr-353	4	19	law	law	NOUN
ftr-353	4	20	.	.	PUNCT
ftr-353	5	1	*	*	PUNCT
ftr-353	5	2	*	*	PUNCT
ftr-353	5	3	professor	professor	NOUN
ftr-353	5	4	of	of	ADP
ftr-353	5	5	law	law	NOUN
ftr-353	5	6	,	,	PUNCT
ftr-353	5	7	university	university	PROPN
ftr-353	5	8	of	of	ADP
ftr-353	5	9	houston	houston	PROPN
ftr-353	5	10	law	law	NOUN
ftr-353	5	11	center	center	NOUN
ftr-353	5	12	.	.	PUNCT
ftr-353	6	1	*	*	PUNCT
ftr-353	6	2	*	*	PUNCT
ftr-353	6	3	*	*	PUNCT
ftr-353	6	4	professor	professor	NOUN
ftr-353	6	5	of	of	ADP
ftr-353	6	6	law	law	NOUN
ftr-353	6	7	,	,	PUNCT
ftr-353	6	8	university	university	PROPN
ftr-353	6	9	of	of	ADP
ftr-353	6	10	california	california	PROPN
ftr-353	6	11	at	at	ADP
ftr-353	6	12	davis	davis	PROPN
ftr-353	6	13	,	,	PUNCT
ftr-353	6	14	school	school	NOUN
ftr-353	6	15	of	of	ADP
ftr-353	6	16	law	law	NOUN
ftr-353	6	17	.	.	PUNCT
ftr-353	7	1	2010	2010	NUM
ftr-353	7	2	]	]	PUNCT
ftr-353	7	3	recent	recent	ADJ
ftr-353	7	4	developments	development	NOUN
ftr-353	7	5	in	in	ADP
ftr-353	7	6	federal	federal	ADJ
ftr-353	7	7	income	income	NOUN
ftr-353	7	8	taxation	taxation	PROPN
ftr-353	7	9	80	80	NUM
ftr-353	7	10	b.	b.	PROPN
ftr-353	7	11	qualified	qualify	VERB
ftr-353	7	12	deferred	defer	VERB
ftr-353	7	13	compensation	compensation	NOUN
ftr-353	7	14	plans	plan	NOUN
ftr-353	7	15	...........................	...........................	PUNCT
ftr-353	7	16	138	138	NUM
ftr-353	7	17	c.	c.	PROPN
ftr-353	7	18	nonqualified	nonqualifie	VERB
ftr-353	7	19	deferred	defer	VERB
ftr-353	7	20	compensation	compensation	NOUN
ftr-353	7	21	,	,	PUNCT
ftr-353	7	22	section	section	NOUN
ftr-353	7	23	83	83	NUM
ftr-353	7	24	,	,	PUNCT
ftr-353	7	25	and	and	CCONJ
ftr-353	7	26	stock	stock	NOUN
ftr-353	7	27	options	option	NOUN
ftr-353	7	28	.............................................................	.............................................................	PUNCT
ftr-353	7	29	139	139	NUM
ftr-353	7	30	d.	d.	PROPN
ftr-353	7	31	individual	individual	PROPN
ftr-353	7	32	retirement	retirement	NOUN
ftr-353	7	33	accounts	account	NOUN
ftr-353	7	34	........................................	........................................	PUNCT
ftr-353	7	35	139	139	NUM
ftr-353	7	36	v.	v.	ADP
ftr-353	7	37	personal	personal	ADJ
ftr-353	7	38	income	income	NOUN
ftr-353	7	39	and	and	CCONJ
ftr-353	7	40	deductions	deduction	NOUN
ftr-353	7	41	..................................	..................................	PUNCT
ftr-353	8	1	140	140	NUM
ftr-353	8	2	a.	a.	NOUN
ftr-353	8	3	rates	rate	NOUN
ftr-353	8	4	..................................................................................	..................................................................................	PUNCT
ftr-353	9	1	140	140	NUM
ftr-353	9	2	b.	b.	PROPN
ftr-353	9	3	miscellaneous	miscellaneous	ADJ
ftr-353	9	4	income	income	NOUN
ftr-353	9	5	.......................................................	.......................................................	PUNCT
ftr-353	9	6	140	140	NUM
ftr-353	9	7	c.	c.	PROPN
ftr-353	9	8	hobby	hobby	NOUN
ftr-353	9	9	losses	loss	NOUN
ftr-353	9	10	and	and	CCONJ
ftr-353	9	11	§	§	PROPN
ftr-353	9	12	280a	280a	PROPN
ftr-353	9	13	home	home	NOUN
ftr-353	9	14	office	office	NOUN
ftr-353	9	15	and	and	CCONJ
ftr-353	9	16	vacation	vacation	NOUN
ftr-353	9	17	homes	home	NOUN
ftr-353	9	18	................................................................	................................................................	PUNCT
ftr-353	9	19	143	143	NUM
ftr-353	9	20	d.	d.	PROPN
ftr-353	9	21	deductions	deduction	NOUN
ftr-353	9	22	and	and	CCONJ
ftr-353	9	23	credits	credit	NOUN
ftr-353	9	24	for	for	ADP
ftr-353	9	25	personal	personal	ADJ
ftr-353	9	26	expenses	expense	NOUN
ftr-353	9	27	.................	.................	PUNCT
ftr-353	9	28	144	144	NUM
ftr-353	9	29	e.	e.	PROPN
ftr-353	9	30	divorce	divorce	PROPN
ftr-353	9	31	tax	tax	NOUN
ftr-353	9	32	issues	issue	NOUN
ftr-353	9	33	............................................................	............................................................	PUNCT
ftr-353	9	34	150	150	NUM
ftr-353	9	35	f.	f.	PROPN
ftr-353	9	36	education	education	PROPN
ftr-353	9	37	...........................................................................	...........................................................................	PUNCT
ftr-353	9	38	151	151	NUM
ftr-353	9	39	g.	g.	NOUN
ftr-353	9	40	alternative	alternative	ADJ
ftr-353	9	41	minimum	minimum	ADJ
ftr-353	9	42	tax	tax	NOUN
ftr-353	9	43	.................................................	.................................................	PUNCT
ftr-353	9	44	151	151	NUM
ftr-353	9	45	vi	vi	NOUN
ftr-353	9	46	.	.	PUNCT
ftr-353	9	47	corporations	corporation	NOUN
ftr-353	9	48	......................................................................	......................................................................	PUNCT
ftr-353	9	49	152	152	NUM
ftr-353	9	50	a.	a.	NOUN
ftr-353	9	51	entity	entity	NOUN
ftr-353	9	52	and	and	CCONJ
ftr-353	9	53	formation	formation	NOUN
ftr-353	9	54	.........................................................	.........................................................	PUNCT
ftr-353	9	55	152	152	NUM
ftr-353	9	56	b.	b.	NOUN
ftr-353	9	57	distributions	distribution	NOUN
ftr-353	9	58	and	and	CCONJ
ftr-353	9	59	redemptions	redemption	NOUN
ftr-353	9	60	.........................................	.........................................	PUNCT
ftr-353	9	61	152	152	NUM
ftr-353	9	62	c.	c.	NOUN
ftr-353	9	63	liquidations	liquidation	NOUN
ftr-353	9	64	.......................................................................	.......................................................................	PUNCT
ftr-353	9	65	157	157	NUM
ftr-353	9	66	d.	d.	PROPN
ftr-353	9	67	s	s	PART
ftr-353	9	68	corporations	corporation	NOUN
ftr-353	9	69	...................................................................	...................................................................	PUNCT
ftr-353	9	70	158	158	NUM
ftr-353	9	71	e.	e.	PROPN
ftr-353	9	72	mergers	merger	NOUN
ftr-353	9	73	,	,	PUNCT
ftr-353	9	74	acquisitions	acquisition	NOUN
ftr-353	9	75	and	and	CCONJ
ftr-353	9	76	reorganizations	reorganization	NOUN
ftr-353	9	77	......................	......................	PUNCT
ftr-353	9	78	160	160	NUM
ftr-353	9	79	f.	f.	PROPN
ftr-353	9	80	corporate	corporate	ADJ
ftr-353	9	81	divisions	division	NOUN
ftr-353	9	82	...........................................................	...........................................................	PUNCT
ftr-353	9	83	163	163	NUM
ftr-353	9	84	g.	g.	NOUN
ftr-353	9	85	affiliated	affiliate	VERB
ftr-353	9	86	corporations	corporation	NOUN
ftr-353	9	87	and	and	CCONJ
ftr-353	9	88	consolidated	consolidated	ADJ
ftr-353	9	89	returns	return	NOUN
ftr-353	9	90	...........	...........	PUNCT
ftr-353	9	91	163	163	NUM
ftr-353	9	92	h.	h.	NOUN
ftr-353	9	93	miscellaneous	miscellaneous	ADJ
ftr-353	9	94	corporate	corporate	ADJ
ftr-353	9	95	issues	issue	NOUN
ftr-353	9	96	........................................	........................................	PUNCT
ftr-353	9	97	166	166	NUM
ftr-353	9	98	vii.partnerships	vii.partnership	NOUN
ftr-353	9	99	.......................................................................	.......................................................................	PUNCT
ftr-353	9	100	168	168	NUM
ftr-353	9	101	a.	a.	NOUN
ftr-353	9	102	formation	formation	NOUN
ftr-353	9	103	and	and	CCONJ
ftr-353	9	104	taxable	taxable	ADJ
ftr-353	9	105	years	year	NOUN
ftr-353	9	106	...........................................	...........................................	PUNCT
ftr-353	9	107	168	168	NUM
ftr-353	9	108	b.	b.	NOUN
ftr-353	9	109	allocations	allocation	NOUN
ftr-353	9	110	of	of	ADP
ftr-353	9	111	distributive	distributive	ADJ
ftr-353	9	112	share	share	NOUN
ftr-353	9	113	,	,	PUNCT
ftr-353	9	114	partnership	partnership	NOUN
ftr-353	9	115	debt	debt	NOUN
ftr-353	9	116	,	,	PUNCT
ftr-353	9	117	and	and	CCONJ
ftr-353	9	118	outside	outside	ADP
ftr-353	9	119	basis	basis	NOUN
ftr-353	9	120	..............................................................	..............................................................	PUNCT
ftr-353	9	121	168	168	NUM
ftr-353	9	122	c.	c.	NOUN
ftr-353	9	123	distributions	distribution	NOUN
ftr-353	9	124	and	and	CCONJ
ftr-353	9	125	transactions	transaction	NOUN
ftr-353	9	126	between	between	ADP
ftr-353	9	127	the	the	DET
ftr-353	9	128	partnership	partnership	NOUN
ftr-353	9	129	and	and	CCONJ
ftr-353	9	130	partners	partner	NOUN
ftr-353	9	131	....................................................	....................................................	PUNCT
ftr-353	9	132	172	172	NUM
ftr-353	9	133	d.	d.	PROPN
ftr-353	9	134	sales	sale	NOUN
ftr-353	9	135	of	of	ADP
ftr-353	9	136	partnership	partnership	NOUN
ftr-353	9	137	interests	interest	NOUN
ftr-353	9	138	,	,	PUNCT
ftr-353	9	139	liquidations	liquidation	NOUN
ftr-353	9	140	and	and	CCONJ
ftr-353	9	141	mergers	merger	NOUN
ftr-353	9	142	.............................................................................	.............................................................................	PUNCT
ftr-353	9	143	173	173	NUM
ftr-353	9	144	e.	e.	PROPN
ftr-353	9	145	inside	inside	ADJ
ftr-353	9	146	basis	basis	NOUN
ftr-353	9	147	adjustments	adjustment	NOUN
ftr-353	9	148	..................................................	..................................................	PUNCT
ftr-353	9	149	174	174	NUM
ftr-353	9	150	f.	f.	PROPN
ftr-353	9	151	partnership	partnership	PROPN
ftr-353	9	152	audit	audit	NOUN
ftr-353	9	153	rules	rule	NOUN
ftr-353	9	154	....................................................	....................................................	PUNCT
ftr-353	9	155	174	174	NUM
ftr-353	9	156	g.	g.	NOUN
ftr-353	9	157	miscellaneous	miscellaneous	NOUN
ftr-353	9	158	....................................................................	....................................................................	PUNCT
ftr-353	9	159	185	185	NUM
ftr-353	9	160	viii.tax	viii.tax	NUM
ftr-353	9	161	shelters	shelter	NOUN
ftr-353	9	162	.....................................................................	.....................................................................	PUNCT
ftr-353	9	163	185	185	NUM
ftr-353	9	164	a.	a.	NOUN
ftr-353	9	165	tax	tax	NOUN
ftr-353	9	166	shelter	shelter	NOUN
ftr-353	9	167	cases	case	NOUN
ftr-353	9	168	..............................................................	..............................................................	PUNCT
ftr-353	9	169	185	185	NUM
ftr-353	9	170	b.	b.	NOUN
ftr-353	9	171	identified	identify	VERB
ftr-353	9	172	“	"	PUNCT
ftr-353	9	173	tax	tax	NOUN
ftr-353	9	174	avoidance	avoidance	NOUN
ftr-353	9	175	transactions	transaction	NOUN
ftr-353	9	176	.	.	PUNCT
ftr-353	9	177	”	"	PUNCT
ftr-353	10	1	............................	............................	PUNCT
ftr-353	10	2	204	204	NUM
ftr-353	10	3	c.	c.	NOUN
ftr-353	10	4	disclosure	disclosure	NOUN
ftr-353	10	5	and	and	CCONJ
ftr-353	10	6	settlement	settlement	NOUN
ftr-353	10	7	.................................................	.................................................	PUNCT
ftr-353	11	1	204	204	NUM
ftr-353	11	2	d.	d.	NOUN
ftr-353	11	3	tax	tax	NOUN
ftr-353	11	4	shelter	shelter	NOUN
ftr-353	11	5	penalties	penalty	NOUN
ftr-353	11	6	,	,	PUNCT
ftr-353	11	7	etc	etc	X
ftr-353	11	8	.	.	X
ftr-353	11	9	.................................................	.................................................	PUNCT
ftr-353	12	1	204	204	NUM
ftr-353	12	2	ix	ix	ADJ
ftr-353	12	3	.	.	PUNCT
ftr-353	13	1	exempt	exempt	ADJ
ftr-353	13	2	organizations	organization	NOUN
ftr-353	13	3	and	and	CCONJ
ftr-353	13	4	chartitable	chartitable	ADJ
ftr-353	13	5	giving	giving	NOUN
ftr-353	13	6	......	......	PUNCT
ftr-353	13	7	209	209	NUM
ftr-353	13	8	a.	a.	NOUN
ftr-353	13	9	exempt	exempt	ADJ
ftr-353	13	10	organizations	organization	NOUN
ftr-353	13	11	.......................................................	.......................................................	PUNCT
ftr-353	14	1	209	209	NUM
ftr-353	14	2	b.	b.	NOUN
ftr-353	14	3	charitable	charitable	ADJ
ftr-353	14	4	giving	giving	NOUN
ftr-353	14	5	..............................................................	..............................................................	PUNCT
ftr-353	14	6	209	209	NUM
ftr-353	14	7	x.	x.	NOUN
ftr-353	14	8	tax	tax	NOUN
ftr-353	14	9	procedure	procedure	NOUN
ftr-353	14	10	....................................................................	....................................................................	PUNCT
ftr-353	14	11	211	211	NUM
ftr-353	14	12	a.	a.	NOUN
ftr-353	14	13	interest	interest	NOUN
ftr-353	14	14	,	,	PUNCT
ftr-353	14	15	penalties	penalty	NOUN
ftr-353	14	16	and	and	CCONJ
ftr-353	14	17	prosecutions	prosecution	NOUN
ftr-353	14	18	..................................	..................................	PUNCT
ftr-353	14	19	211	211	NUM
ftr-353	14	20	b.	b.	NOUN
ftr-353	14	21	discovery	discovery	PROPN
ftr-353	14	22	:	:	PUNCT
ftr-353	14	23	summonses	summons	NOUN
ftr-353	14	24	and	and	CCONJ
ftr-353	14	25	foia	foia	PROPN
ftr-353	14	26	....................................	....................................	PUNCT
ftr-353	14	27	221	221	NUM
ftr-353	14	28	81	81	NUM
ftr-353	14	29	florida	florida	PROPN
ftr-353	14	30	tax	tax	NOUN
ftr-353	14	31	review	review	NOUN
ftr-353	14	32	[	[	X
ftr-353	14	33	vol	vol	NOUN
ftr-353	14	34	.	.	PUNCT
ftr-353	15	1	10	10	NUM
ftr-353	15	2	:	:	PUNCT
ftr-353	15	3	si	si	PROPN
ftr-353	15	4	c.	c.	PROPN
ftr-353	15	5	litigation	litigation	PROPN
ftr-353	15	6	costs	cost	VERB
ftr-353	15	7	.................................................................	.................................................................	PUNCT
ftr-353	16	1	228	228	NUM
ftr-353	16	2	d.	d.	PROPN
ftr-353	16	3	statutory	statutory	ADJ
ftr-353	16	4	notice	notice	NOUN
ftr-353	16	5	of	of	ADP
ftr-353	16	6	deficiency	deficiency	NOUN
ftr-353	16	7	..........................................	..........................................	PUNCT
ftr-353	17	1	229	229	NUM
ftr-353	17	2	e.	e.	PROPN
ftr-353	17	3	statute	statute	PROPN
ftr-353	17	4	of	of	ADP
ftr-353	17	5	limitations	limitation	NOUN
ftr-353	17	6	........................................................	........................................................	PUNCT
ftr-353	17	7	229	229	NUM
ftr-353	17	8	f.	f.	PROPN
ftr-353	17	9	liens	lien	NOUN
ftr-353	17	10	and	and	CCONJ
ftr-353	17	11	collections	collection	NOUN
ftr-353	17	12	........................................................	........................................................	PUNCT
ftr-353	18	1	236	236	NUM
ftr-353	18	2	g.	g.	PROPN
ftr-353	18	3	innocent	innocent	ADJ
ftr-353	18	4	spouse	spouse	NOUN
ftr-353	18	5	................................................................	................................................................	PUNCT
ftr-353	18	6	240	240	NUM
ftr-353	18	7	h.	h.	PROPN
ftr-353	18	8	miscellaneous	miscellaneous	NOUN
ftr-353	18	9	....................................................................	....................................................................	PUNCT
ftr-353	18	10	245	245	NUM
ftr-353	18	11	xi	xi	NOUN
ftr-353	18	12	.	.	PUNCT
ftr-353	18	13	withholding	withholding	NOUN
ftr-353	18	14	and	and	CCONJ
ftr-353	18	15	excise	excise	NOUN
ftr-353	18	16	taxes	taxis	NOUN
ftr-353	18	17	......................................	......................................	PUNCT
ftr-353	18	18	254	254	NUM
ftr-353	18	19	a.	a.	NOUN
ftr-353	18	20	employment	employment	NOUN
ftr-353	18	21	taxes	taxis	NOUN
ftr-353	18	22	............................................................	............................................................	PUNCT
ftr-353	18	23	254	254	NUM
ftr-353	18	24	b.	b.	NOUN
ftr-353	18	25	self	self	NOUN
ftr-353	18	26	-	-	PUNCT
ftr-353	18	27	employment	employment	NOUN
ftr-353	18	28	taxes	taxis	NOUN
ftr-353	18	29	.....................................................	.....................................................	PUNCT
ftr-353	18	30	259	259	NUM
ftr-353	18	31	c.	c.	NOUN
ftr-353	18	32	excise	excise	NOUN
ftr-353	18	33	taxes	taxis	NOUN
ftr-353	18	34	......................................................................	......................................................................	PUNCT
ftr-353	18	35	260	260	NUM
ftr-353	18	36	xii.tax	xii.tax	PROPN
ftr-353	18	37	legislation	legislation	NOUN
ftr-353	18	38	.................................................................	.................................................................	PUNCT
ftr-353	19	1	262	262	NUM
ftr-353	19	2	a.	a.	NOUN
ftr-353	19	3	enacted	enact	VERB
ftr-353	19	4	..............................................................................	..............................................................................	PUNCT
ftr-353	19	5	262	262	NUM
ftr-353	19	6	2010	2010	NUM
ftr-353	19	7	]	]	PUNCT
ftr-353	19	8	recent	recent	ADJ
ftr-353	19	9	developments	development	NOUN
ftr-353	19	10	in	in	ADP
ftr-353	19	11	federal	federal	ADJ
ftr-353	19	12	income	income	NOUN
ftr-353	19	13	taxation	taxation	NOUN
ftr-353	19	14	82	82	NUM
ftr-353	19	15	recent	recent	ADJ
ftr-353	19	16	developments	development	NOUN
ftr-353	19	17	in	in	ADP
ftr-353	19	18	federal	federal	ADJ
ftr-353	19	19	income	income	NOUN
ftr-353	19	20	taxation	taxation	NOUN
ftr-353	19	21	:	:	PUNCT
ftr-353	19	22	the	the	DET
ftr-353	19	23	year	year	NOUN
ftr-353	19	24	2009	2009	NUM
ftr-353	19	25	by	by	ADP
ftr-353	19	26	martin	martin	PROPN
ftr-353	19	27	j.	j.	PROPN
ftr-353	19	28	mcmahon	mcmahon	PROPN
ftr-353	19	29	,	,	PUNCT
ftr-353	19	30	jr	jr	PROPN
ftr-353	19	31	.	.	PROPN
ftr-353	20	1	ira	ira	PROPN
ftr-353	20	2	b.	b.	PROPN
ftr-353	20	3	shepard	shepard	PROPN
ftr-353	20	4	daniel	daniel	PROPN
ftr-353	20	5	l.	l.	PROPN
ftr-353	20	6	simmons	simmons	PROPN
ftr-353	20	7	this	this	DET
ftr-353	20	8	recent	recent	ADJ
ftr-353	20	9	developments	development	NOUN
ftr-353	20	10	outline	outline	NOUN
ftr-353	20	11	discusses	discuss	VERB
ftr-353	20	12	,	,	PUNCT
ftr-353	20	13	and	and	CCONJ
ftr-353	20	14	provides	provide	VERB
ftr-353	20	15	context	context	NOUN
ftr-353	20	16	to	to	PART
ftr-353	20	17	understand	understand	VERB
ftr-353	20	18	the	the	DET
ftr-353	20	19	significance	significance	NOUN
ftr-353	20	20	of	of	ADP
ftr-353	20	21	,	,	PUNCT
ftr-353	20	22	the	the	DET
ftr-353	20	23	most	most	ADV
ftr-353	20	24	important	important	ADJ
ftr-353	20	25	judicial	judicial	ADJ
ftr-353	20	26	decisions	decision	NOUN
ftr-353	20	27	and	and	CCONJ
ftr-353	20	28	administrative	administrative	ADJ
ftr-353	20	29	rulings	ruling	NOUN
ftr-353	20	30	and	and	CCONJ
ftr-353	20	31	regulations	regulation	NOUN
ftr-353	20	32	promulgated	promulgate	VERB
ftr-353	20	33	by	by	ADP
ftr-353	20	34	the	the	DET
ftr-353	20	35	internal	internal	ADJ
ftr-353	20	36	revenue	revenue	NOUN
ftr-353	20	37	service	service	NOUN
ftr-353	20	38	and	and	CCONJ
ftr-353	20	39	treasury	treasury	PROPN
ftr-353	20	40	department	department	PROPN
ftr-353	20	41	during	during	ADP
ftr-353	20	42	the	the	DET
ftr-353	20	43	most	most	ADV
ftr-353	20	44	recent	recent	ADJ
ftr-353	20	45	twelve	twelve	NUM
ftr-353	20	46	months	month	NOUN
ftr-353	20	47	—	—	PUNCT
ftr-353	20	48	and	and	CCONJ
ftr-353	20	49	sometimes	sometimes	ADV
ftr-353	20	50	a	a	DET
ftr-353	20	51	little	little	ADJ
ftr-353	20	52	farther	far	ADV
ftr-353	20	53	back	back	ADV
ftr-353	20	54	in	in	ADP
ftr-353	20	55	time	time	NOUN
ftr-353	20	56	if	if	SCONJ
ftr-353	20	57	we	we	PRON
ftr-353	20	58	find	find	VERB
ftr-353	20	59	the	the	DET
ftr-353	20	60	item	item	NOUN
ftr-353	20	61	particularly	particularly	ADV
ftr-353	20	62	humorous	humorous	ADJ
ftr-353	20	63	or	or	CCONJ
ftr-353	20	64	outrageous	outrageous	ADJ
ftr-353	20	65	.	.	PUNCT
ftr-353	21	1	most	most	ADJ
ftr-353	21	2	treasury	treasury	PROPN
ftr-353	21	3	regulations	regulation	NOUN
ftr-353	21	4	,	,	PUNCT
ftr-353	21	5	however	however	ADV
ftr-353	21	6	,	,	PUNCT
ftr-353	21	7	are	be	AUX
ftr-353	21	8	so	so	ADV
ftr-353	21	9	complex	complex	ADJ
ftr-353	21	10	that	that	SCONJ
ftr-353	21	11	they	they	PRON
ftr-353	21	12	can	can	AUX
ftr-353	21	13	not	not	PART
ftr-353	21	14	be	be	AUX
ftr-353	21	15	discussed	discuss	VERB
ftr-353	21	16	in	in	ADP
ftr-353	21	17	detail	detail	NOUN
ftr-353	21	18	and	and	CCONJ
ftr-353	21	19	,	,	PUNCT
ftr-353	21	20	anyway	anyway	ADV
ftr-353	21	21	,	,	PUNCT
ftr-353	21	22	only	only	ADV
ftr-353	21	23	a	a	DET
ftr-353	21	24	devout	devout	ADJ
ftr-353	21	25	masochist	masochist	NOUN
ftr-353	21	26	would	would	AUX
ftr-353	21	27	read	read	VERB
ftr-353	21	28	them	they	PRON
ftr-353	21	29	all	all	DET
ftr-353	21	30	the	the	DET
ftr-353	21	31	way	way	NOUN
ftr-353	21	32	through	through	ADV
ftr-353	21	33	;	;	PUNCT
ftr-353	21	34	just	just	ADV
ftr-353	21	35	the	the	DET
ftr-353	21	36	basic	basic	ADJ
ftr-353	21	37	topic	topic	NOUN
ftr-353	21	38	and	and	CCONJ
ftr-353	21	39	fundamental	fundamental	ADJ
ftr-353	21	40	principles	principle	NOUN
ftr-353	21	41	are	be	AUX
ftr-353	21	42	highlighted	highlight	VERB
ftr-353	21	43	–	–	PUNCT
ftr-353	21	44	unless	unless	SCONJ
ftr-353	21	45	one	one	NUM
ftr-353	21	46	of	of	ADP
ftr-353	21	47	us	we	PRON
ftr-353	21	48	decides	decide	VERB
ftr-353	21	49	to	to	PART
ftr-353	21	50	go	go	VERB
ftr-353	21	51	nuts	nut	NOUN
ftr-353	21	52	and	and	CCONJ
ftr-353	21	53	spend	spend	VERB
ftr-353	21	54	several	several	ADJ
ftr-353	21	55	pages	page	NOUN
ftr-353	21	56	writing	write	VERB
ftr-353	21	57	it	it	PRON
ftr-353	21	58	up	up	ADP
ftr-353	21	59	.	.	PUNCT
ftr-353	22	1	this	this	PRON
ftr-353	22	2	is	be	AUX
ftr-353	22	3	the	the	DET
ftr-353	22	4	reason	reason	NOUN
ftr-353	22	5	that	that	SCONJ
ftr-353	22	6	the	the	DET
ftr-353	22	7	outline	outline	NOUN
ftr-353	22	8	is	be	AUX
ftr-353	22	9	getting	get	VERB
ftr-353	22	10	to	to	PART
ftr-353	22	11	be	be	AUX
ftr-353	22	12	as	as	ADV
ftr-353	22	13	long	long	ADV
ftr-353	22	14	as	as	SCONJ
ftr-353	22	15	it	it	PRON
ftr-353	22	16	is	be	AUX
ftr-353	22	17	.	.	PUNCT
ftr-353	23	1	amendments	amendment	NOUN
ftr-353	23	2	to	to	ADP
ftr-353	23	3	the	the	DET
ftr-353	23	4	internal	internal	PROPN
ftr-353	23	5	revenue	revenue	NOUN
ftr-353	23	6	code	code	NOUN
ftr-353	23	7	generally	generally	ADV
ftr-353	23	8	are	be	AUX
ftr-353	23	9	not	not	PART
ftr-353	23	10	discussed	discuss	VERB
ftr-353	23	11	except	except	SCONJ
ftr-353	23	12	to	to	ADP
ftr-353	23	13	the	the	DET
ftr-353	23	14	extent	extent	NOUN
ftr-353	23	15	that	that	SCONJ
ftr-353	23	16	(	(	PUNCT
ftr-353	23	17	1	1	X
ftr-353	23	18	)	)	PUNCT
ftr-353	23	19	they	they	PRON
ftr-353	23	20	are	be	AUX
ftr-353	23	21	of	of	ADP
ftr-353	23	22	major	major	ADJ
ftr-353	23	23	significance	significance	NOUN
ftr-353	23	24	,	,	PUNCT
ftr-353	23	25	(	(	PUNCT
ftr-353	23	26	2	2	X
ftr-353	23	27	)	)	PUNCT
ftr-353	23	28	they	they	PRON
ftr-353	23	29	have	have	AUX
ftr-353	23	30	led	lead	VERB
ftr-353	23	31	to	to	ADP
ftr-353	23	32	administrative	administrative	ADJ
ftr-353	23	33	rulings	ruling	NOUN
ftr-353	23	34	and	and	CCONJ
ftr-353	23	35	regulations	regulation	NOUN
ftr-353	23	36	,	,	PUNCT
ftr-353	23	37	(	(	PUNCT
ftr-353	23	38	3	3	X
ftr-353	23	39	)	)	PUNCT
ftr-353	23	40	they	they	PRON
ftr-353	23	41	have	have	AUX
ftr-353	23	42	affected	affect	VERB
ftr-353	23	43	previously	previously	ADV
ftr-353	23	44	issued	issue	VERB
ftr-353	23	45	rulings	ruling	NOUN
ftr-353	23	46	and	and	CCONJ
ftr-353	23	47	regulations	regulation	NOUN
ftr-353	23	48	otherwise	otherwise	ADV
ftr-353	23	49	covered	cover	VERB
ftr-353	23	50	by	by	ADP
ftr-353	23	51	the	the	DET
ftr-353	23	52	outline	outline	NOUN
ftr-353	23	53	,	,	PUNCT
ftr-353	23	54	or	or	CCONJ
ftr-353	23	55	(	(	PUNCT
ftr-353	23	56	4	4	X
ftr-353	23	57	)	)	PUNCT
ftr-353	23	58	they	they	PRON
ftr-353	23	59	provide	provide	VERB
ftr-353	23	60	dan	dan	PROPN
ftr-353	23	61	and	and	CCONJ
ftr-353	23	62	marty	marty	PROPN
ftr-353	23	63	the	the	DET
ftr-353	23	64	opportunity	opportunity	NOUN
ftr-353	23	65	to	to	PART
ftr-353	23	66	mock	mock	VERB
ftr-353	23	67	our	our	PRON
ftr-353	23	68	elected	elect	VERB
ftr-353	23	69	representatives	representative	NOUN
ftr-353	23	70	;	;	PUNCT
ftr-353	23	71	again	again	ADV
ftr-353	23	72	,	,	PUNCT
ftr-353	23	73	sometimes	sometimes	ADV
ftr-353	23	74	at	at	ADV
ftr-353	23	75	least	least	ADJ
ftr-353	23	76	one	one	NUM
ftr-353	23	77	of	of	ADP
ftr-353	23	78	us	we	PRON
ftr-353	23	79	goes	go	VERB
ftr-353	23	80	nuts	nuts	ADJ
ftr-353	23	81	and	and	CCONJ
ftr-353	23	82	writes	write	VERB
ftr-353	23	83	up	up	ADP
ftr-353	23	84	the	the	DET
ftr-353	23	85	most	most	ADV
ftr-353	23	86	trivial	trivial	ADJ
ftr-353	23	87	of	of	ADP
ftr-353	23	88	legislative	legislative	ADJ
ftr-353	23	89	changes	change	NOUN
ftr-353	23	90	.	.	PUNCT
ftr-353	24	1	the	the	DET
ftr-353	24	2	outline	outline	NOUN
ftr-353	24	3	focuses	focus	VERB
ftr-353	24	4	primarily	primarily	ADV
ftr-353	24	5	on	on	ADP
ftr-353	24	6	topics	topic	NOUN
ftr-353	24	7	of	of	ADP
ftr-353	24	8	broad	broad	ADJ
ftr-353	24	9	general	general	ADJ
ftr-353	24	10	interest	interest	NOUN
ftr-353	24	11	(	(	PUNCT
ftr-353	24	12	to	to	ADP
ftr-353	24	13	the	the	DET
ftr-353	24	14	three	three	NUM
ftr-353	24	15	of	of	ADP
ftr-353	24	16	us	we	PRON
ftr-353	24	17	,	,	PUNCT
ftr-353	24	18	at	at	ADP
ftr-353	24	19	least	least	ADJ
ftr-353	24	20	)	)	PUNCT
ftr-353	24	21	–	–	PUNCT
ftr-353	24	22	income	income	NOUN
ftr-353	24	23	tax	tax	NOUN
ftr-353	24	24	accounting	accounting	NOUN
ftr-353	24	25	rules	rule	NOUN
ftr-353	24	26	,	,	PUNCT
ftr-353	24	27	determination	determination	NOUN
ftr-353	24	28	of	of	ADP
ftr-353	24	29	gross	gross	ADJ
ftr-353	24	30	income	income	NOUN
ftr-353	24	31	,	,	PUNCT
ftr-353	24	32	allowable	allowable	ADJ
ftr-353	24	33	deductions	deduction	NOUN
ftr-353	24	34	,	,	PUNCT
ftr-353	24	35	treatment	treatment	NOUN
ftr-353	24	36	of	of	ADP
ftr-353	24	37	capital	capital	NOUN
ftr-353	24	38	gains	gain	NOUN
ftr-353	24	39	and	and	CCONJ
ftr-353	24	40	losses	loss	NOUN
ftr-353	24	41	,	,	PUNCT
ftr-353	24	42	corporate	corporate	ADJ
ftr-353	24	43	and	and	CCONJ
ftr-353	24	44	partnership	partnership	NOUN
ftr-353	24	45	taxation	taxation	NOUN
ftr-353	24	46	,	,	PUNCT
ftr-353	24	47	exempt	exempt	ADJ
ftr-353	24	48	organizations	organization	NOUN
ftr-353	24	49	,	,	PUNCT
ftr-353	24	50	and	and	CCONJ
ftr-353	24	51	procedure	procedure	NOUN
ftr-353	24	52	and	and	CCONJ
ftr-353	24	53	penalties	penalty	NOUN
ftr-353	24	54	.	.	PUNCT
ftr-353	25	1	it	it	PRON
ftr-353	25	2	deals	deal	VERB
ftr-353	25	3	summarily	summarily	ADV
ftr-353	25	4	with	with	ADP
ftr-353	25	5	qualified	qualified	ADJ
ftr-353	25	6	pension	pension	NOUN
ftr-353	25	7	and	and	CCONJ
ftr-353	25	8	profit	profit	NOUN
ftr-353	25	9	sharing	sharing	NOUN
ftr-353	25	10	plans	plan	NOUN
ftr-353	25	11	,	,	PUNCT
ftr-353	25	12	and	and	CCONJ
ftr-353	25	13	generally	generally	ADV
ftr-353	25	14	does	do	AUX
ftr-353	25	15	not	not	PART
ftr-353	25	16	deal	deal	VERB
ftr-353	25	17	with	with	ADP
ftr-353	25	18	international	international	ADJ
ftr-353	25	19	taxation	taxation	NOUN
ftr-353	25	20	or	or	CCONJ
ftr-353	25	21	specialized	specialized	ADJ
ftr-353	25	22	industries	industry	NOUN
ftr-353	25	23	,	,	PUNCT
ftr-353	25	24	such	such	ADJ
ftr-353	25	25	as	as	ADP
ftr-353	25	26	banking	banking	NOUN
ftr-353	25	27	,	,	PUNCT
ftr-353	25	28	insurance	insurance	NOUN
ftr-353	25	29	,	,	PUNCT
ftr-353	25	30	and	and	CCONJ
ftr-353	25	31	financial	financial	ADJ
ftr-353	25	32	services	service	NOUN
ftr-353	25	33	.	.	PUNCT
ftr-353	26	1	please	please	INTJ
ftr-353	26	2	read	read	VERB
ftr-353	26	3	this	this	DET
ftr-353	26	4	outline	outline	NOUN
ftr-353	26	5	at	at	ADP
ftr-353	26	6	your	your	PRON
ftr-353	26	7	own	own	ADJ
ftr-353	26	8	risk	risk	NOUN
ftr-353	26	9	;	;	PUNCT
ftr-353	26	10	we	we	PRON
ftr-353	26	11	take	take	VERB
ftr-353	26	12	no	no	DET
ftr-353	26	13	responsibility	responsibility	NOUN
ftr-353	26	14	for	for	ADP
ftr-353	26	15	any	any	DET
ftr-353	26	16	misinformation	misinformation	NOUN
ftr-353	26	17	in	in	ADP
ftr-353	26	18	it	it	PRON
ftr-353	26	19	,	,	PUNCT
ftr-353	26	20	whether	whether	SCONJ
ftr-353	26	21	occasioned	occasion	VERB
ftr-353	26	22	by	by	ADP
ftr-353	26	23	our	our	PRON
ftr-353	26	24	advancing	advance	VERB
ftr-353	26	25	ages	age	NOUN
ftr-353	26	26	or	or	CCONJ
ftr-353	26	27	our	our	PRON
ftr-353	26	28	increasing	increase	VERB
ftr-353	26	29	indifference	indifference	NOUN
ftr-353	26	30	as	as	ADP
ftr-353	26	31	to	to	ADP
ftr-353	26	32	whether	whether	SCONJ
ftr-353	26	33	we	we	PRON
ftr-353	26	34	get	get	VERB
ftr-353	26	35	any	any	DET
ftr-353	26	36	particular	particular	ADJ
ftr-353	26	37	item	item	NOUN
ftr-353	26	38	right	right	ADJ
ftr-353	26	39	.	.	PUNCT
ftr-353	27	1	any	any	PRON
ftr-353	27	2	and	and	CCONJ
ftr-353	27	3	all	all	PRON
ftr-353	27	4	of	of	ADP
ftr-353	27	5	the	the	DET
ftr-353	27	6	many	many	ADJ
ftr-353	27	7	mistakes	mistake	NOUN
ftr-353	27	8	in	in	ADP
ftr-353	27	9	this	this	DET
ftr-353	27	10	outline	outline	NOUN
ftr-353	27	11	are	be	AUX
ftr-353	27	12	marty	marty	PROPN
ftr-353	27	13	’s	’s	PART
ftr-353	27	14	responsibility	responsibility	NOUN
ftr-353	27	15	;	;	PUNCT
ftr-353	27	16	any	any	DET
ftr-353	27	17	political	political	ADJ
ftr-353	27	18	bias	bias	NOUN
ftr-353	27	19	or	or	CCONJ
ftr-353	27	20	offensive	offensive	ADJ
ftr-353	27	21	language	language	NOUN
ftr-353	27	22	is	be	AUX
ftr-353	27	23	ira	ira	PROPN
ftr-353	27	24	’s	’s	PART
ftr-353	27	25	;	;	PUNCT
ftr-353	27	26	and	and	CCONJ
ftr-353	27	27	any	any	DET
ftr-353	27	28	useful	useful	ADJ
ftr-353	27	29	information	information	NOUN
ftr-353	27	30	is	be	AUX
ftr-353	27	31	dan	dan	PROPN
ftr-353	27	32	’s	’s	PART
ftr-353	27	33	.	.	PUNCT
ftr-353	28	1	83	83	NUM
ftr-353	28	2	one	one	NUM
ftr-353	28	3	of	of	ADP
ftr-353	28	4	us	we	PRON
ftr-353	28	5	has	have	AUX
ftr-353	28	6	recently	recently	ADV
ftr-353	28	7	bec	bec	PROPN
ftr-353	28	8	indifferent	indifferent	NOUN
ftr-353	28	9	to	to	ADP
ftr-353	28	10	any	any	PRON
ftr-353	28	11	of	of	ADP
ftr-353	28	12	his	his	PRON
ftr-353	28	13	ot	ot	INTJ
ftr-353	28	14	vir	vir	PROPN
ftr-353	28	15	and	and	CCONJ
ftr-353	28	16	another	another	PRON
ftr-353	28	17	of	of	ADP
ftr-353	28	18	us	we	PRON
ftr-353	28	19	has	have	VERB
ftr-353	28	20	bee	bee	NOUN
ftr-353	28	21	acknowledge	acknowledge	VERB
ftr-353	28	22	that	that	SCONJ
ftr-353	28	23	he	he	PRON
ftr-353	28	24	’s	’	VERB
ftr-353	28	25	old	old	ADJ
ftr-353	28	26	responsibility	responsibility	NOUN
ftr-353	28	27	.	.	PUNCT
ftr-353	29	1	lazar	lazar	PROPN
ftr-353	29	2	“	"	PUNCT
ftr-353	29	3	la	la	PROPN
ftr-353	29	4	florida	florida	PROPN
ftr-353	29	5	tax	tax	NOUN
ftr-353	29	6	review	review	NOUN
ftr-353	29	7	[	[	X
ftr-353	29	8	vol	vol	NOUN
ftr-353	29	9	.	.	PUNCT
ftr-353	30	1	10	10	NUM
ftr-353	30	2	:	:	PUNCT
ftr-353	30	3	si	si	INTJ
ftr-353	30	4	come	come	VERB
ftr-353	30	5	a	a	DET
ftr-353	30	6	grandfather	grandfather	NOUN
ftr-353	30	7	,	,	PUNCT
ftr-353	30	8	and	and	CCONJ
ftr-353	30	9	he	he	PRON
ftr-353	30	10	has	have	AUX
ftr-353	30	11	become	become	VERB
ftr-353	30	12	totally	totally	ADV
ftr-353	30	13	ther	ther	ADJ
ftr-353	30	14	responsibilities	responsibility	NOUN
ftr-353	30	15	,	,	PUNCT
ftr-353	31	1	rginia	rginia	PROPN
ftr-353	31	2	june	june	PROPN
ftr-353	31	3	oakes	oakes	PROPN
ftr-353	31	4	mcmahon	mcmahon	PROPN
ftr-353	31	5	en	en	PROPN
ftr-353	31	6	a	a	DET
ftr-353	31	7	grandfather	grandfather	NOUN
ftr-353	31	8	for	for	ADP
ftr-353	31	9	over	over	ADP
ftr-353	31	10	18	18	NUM
ftr-353	31	11	months	month	NOUN
ftr-353	31	12	but	but	CCONJ
ftr-353	31	13	still	still	ADV
ftr-353	31	14	wo	will	AUX
ftr-353	31	15	n’t	not	PART
ftr-353	31	16	d	d	ADV
ftr-353	31	17	enough	enough	ADV
ftr-353	31	18	to	to	PART
ftr-353	31	19	have	have	VERB
ftr-353	31	20	a	a	DET
ftr-353	31	21	grandchild	grandchild	NOUN
ftr-353	31	22	or	or	CCONJ
ftr-353	31	23	accept	accept	VERB
ftr-353	31	24	any	any	DET
ftr-353	31	25	other	other	ADJ
ftr-353	31	26	alo	alo	PROPN
ftr-353	31	27	”	"	PUNCT
ftr-353	31	28	james	james	PROPN
ftr-353	31	29	joseph	joseph	PROPN
ftr-353	31	30	simmons	simmons	PROPN
ftr-353	31	31	saadia	saadia	PROPN
ftr-353	31	32	2010	2010	NUM
ftr-353	31	33	]	]	PUNCT
ftr-353	31	34	recent	recent	ADJ
ftr-353	31	35	developments	development	NOUN
ftr-353	31	36	in	in	ADP
ftr-353	31	37	federal	federal	ADJ
ftr-353	31	38	income	income	NOUN
ftr-353	31	39	taxation	taxation	NOUN
ftr-353	31	40	84	84	NUM
ftr-353	31	41	i.	i.	PROPN
ftr-353	31	42	accounting	accounting	PROPN
ftr-353	31	43	a.	a.	PROPN
ftr-353	31	44	accounting	accounting	NOUN
ftr-353	31	45	methods	method	NOUN
ftr-353	31	46	1	1	NUM
ftr-353	31	47	.	.	PUNCT
ftr-353	31	48	new	new	ADJ
ftr-353	31	49	and	and	CCONJ
ftr-353	31	50	improved	improve	VERB
ftr-353	31	51	automatic	automatic	ADJ
ftr-353	31	52	consent	consent	NOUN
ftr-353	31	53	procedures	procedure	NOUN
ftr-353	31	54	for	for	ADP
ftr-353	31	55	changes	change	NOUN
ftr-353	31	56	of	of	ADP
ftr-353	31	57	accounting	accounting	NOUN
ftr-353	31	58	methods	method	NOUN
ftr-353	31	59	.	.	PUNCT
ftr-353	32	1	rev	rev	PROPN
ftr-353	32	2	.	.	PROPN
ftr-353	32	3	proc	proc	PROPN
ftr-353	32	4	.	.	PUNCT
ftr-353	33	1	2008	2008	NUM
ftr-353	33	2	-	-	SYM
ftr-353	33	3	52	52	NUM
ftr-353	33	4	,	,	PUNCT
ftr-353	33	5	2008	2008	NUM
ftr-353	33	6	-	-	SYM
ftr-353	33	7	2	2	NUM
ftr-353	33	8	c.b	c.b	PROPN
ftr-353	33	9	.	.	PROPN
ftr-353	33	10	587	587	NUM
ftr-353	33	11	(	(	PUNCT
ftr-353	33	12	8/18/08	8/18/08	NUM
ftr-353	33	13	)	)	PUNCT
ftr-353	33	14	.	.	PUNCT
ftr-353	34	1	this	this	DET
ftr-353	34	2	revenue	revenue	NOUN
ftr-353	34	3	procedure	procedure	NOUN
ftr-353	34	4	provides	provide	VERB
ftr-353	34	5	automatic	automatic	ADJ
ftr-353	34	6	consent	consent	NOUN
ftr-353	34	7	procedures	procedure	NOUN
ftr-353	34	8	for	for	ADP
ftr-353	34	9	a	a	DET
ftr-353	34	10	wide	wide	ADJ
ftr-353	34	11	variety	variety	NOUN
ftr-353	34	12	of	of	ADP
ftr-353	34	13	accounting	accounting	NOUN
ftr-353	34	14	method	method	NOUN
ftr-353	34	15	changes	change	NOUN
ftr-353	34	16	.	.	PUNCT
ftr-353	35	1	rev	rev	PROPN
ftr-353	35	2	.	.	PROPN
ftr-353	35	3	proc	proc	PROPN
ftr-353	35	4	.	.	PUNCT
ftr-353	36	1	2002	2002	NUM
ftr-353	36	2	-	-	SYM
ftr-353	36	3	9	9	NUM
ftr-353	36	4	,	,	PUNCT
ftr-353	36	5	2002	2002	NUM
ftr-353	36	6	-	-	SYM
ftr-353	36	7	1	1	NUM
ftr-353	36	8	c.b	c.b	PROPN
ftr-353	36	9	.	.	PROPN
ftr-353	36	10	327	327	NUM
ftr-353	36	11	,	,	PUNCT
ftr-353	36	12	as	as	SCONJ
ftr-353	36	13	previously	previously	ADV
ftr-353	36	14	modified	modify	VERB
ftr-353	36	15	and	and	CCONJ
ftr-353	36	16	clarified	clarify	VERB
ftr-353	36	17	,	,	PUNCT
ftr-353	36	18	is	be	AUX
ftr-353	36	19	clarified	clarify	VERB
ftr-353	36	20	,	,	PUNCT
ftr-353	36	21	modified	modify	VERB
ftr-353	36	22	,	,	PUNCT
ftr-353	36	23	amplified	amplify	VERB
ftr-353	36	24	,	,	PUNCT
ftr-353	36	25	and	and	CCONJ
ftr-353	36	26	superseded	supersede	VERB
ftr-353	36	27	.	.	PUNCT
ftr-353	37	1	(	(	PUNCT
ftr-353	37	2	a	a	X
ftr-353	37	3	)	)	PUNCT
ftr-353	37	4	automatic	automatic	ADJ
ftr-353	37	5	consent	consent	NOUN
ftr-353	37	6	updated	update	VERB
ftr-353	37	7	.	.	PUNCT
ftr-353	38	1	rev	rev	PROPN
ftr-353	38	2	.	.	PROPN
ftr-353	38	3	proc	proc	PROPN
ftr-353	38	4	.	.	PUNCT
ftr-353	39	1	2009	2009	NUM
ftr-353	39	2	-	-	SYM
ftr-353	39	3	39	39	NUM
ftr-353	39	4	,	,	PUNCT
ftr-353	39	5	2009	2009	NUM
ftr-353	39	6	-	-	SYM
ftr-353	39	7	38	38	NUM
ftr-353	39	8	i.r.b	i.r.b	NOUN
ftr-353	39	9	.	.	PUNCT
ftr-353	39	10	371	371	NUM
ftr-353	39	11	(	(	PUNCT
ftr-353	39	12	8/27/09	8/27/09	NUM
ftr-353	39	13	)	)	PUNCT
ftr-353	39	14	.	.	PUNCT
ftr-353	40	1	the	the	DET
ftr-353	40	2	irs	irs	PROPN
ftr-353	40	3	has	have	AUX
ftr-353	40	4	updated	update	VERB
ftr-353	40	5	the	the	DET
ftr-353	40	6	procedures	procedure	NOUN
ftr-353	40	7	for	for	ADP
ftr-353	40	8	obtaining	obtain	VERB
ftr-353	40	9	automatic	automatic	ADJ
ftr-353	40	10	consent	consent	NOUN
ftr-353	40	11	and	and	CCONJ
ftr-353	40	12	advance	advance	NOUN
ftr-353	40	13	consent	consent	NOUN
ftr-353	40	14	to	to	PART
ftr-353	40	15	change	change	VERB
ftr-353	40	16	accounting	accounting	NOUN
ftr-353	40	17	methods	method	NOUN
ftr-353	40	18	.	.	PUNCT
ftr-353	41	1	a	a	DET
ftr-353	41	2	taxpayer	taxpayer	NOUN
ftr-353	41	3	who	who	PRON
ftr-353	41	4	complies	comply	VERB
ftr-353	41	5	with	with	ADP
ftr-353	41	6	applicable	applicable	ADJ
ftr-353	41	7	provisions	provision	NOUN
ftr-353	41	8	of	of	ADP
ftr-353	41	9	this	this	DET
ftr-353	41	10	revenue	revenue	NOUN
ftr-353	41	11	procedure	procedure	NOUN
ftr-353	41	12	has	have	VERB
ftr-353	41	13	the	the	DET
ftr-353	41	14	irs	irs	PROPN
ftr-353	41	15	’s	’s	PART
ftr-353	41	16	consent	consent	NOUN
ftr-353	41	17	to	to	PART
ftr-353	41	18	change	change	VERB
ftr-353	41	19	an	an	DET
ftr-353	41	20	accounting	accounting	NOUN
ftr-353	41	21	method	method	NOUN
ftr-353	41	22	.	.	PUNCT
ftr-353	42	1	the	the	DET
ftr-353	42	2	extensive	extensive	ADJ
ftr-353	42	3	list	list	NOUN
ftr-353	42	4	of	of	ADP
ftr-353	42	5	changes	change	NOUN
ftr-353	42	6	is	be	AUX
ftr-353	42	7	in	in	ADP
ftr-353	42	8	the	the	DET
ftr-353	42	9	appendix	appendix	NOUN
ftr-353	42	10	.	.	PUNCT
ftr-353	43	1	rev	rev	PROPN
ftr-353	43	2	.	.	PROPN
ftr-353	43	3	proc	proc	PROPN
ftr-353	43	4	.	.	PUNCT
ftr-353	44	1	97	97	NUM
ftr-353	44	2	-	-	SYM
ftr-353	44	3	27	27	NUM
ftr-353	44	4	,	,	PUNCT
ftr-353	44	5	1997	1997	NUM
ftr-353	44	6	-	-	SYM
ftr-353	44	7	1	1	NUM
ftr-353	44	8	c.b	c.b	PROPN
ftr-353	44	9	.	.	PROPN
ftr-353	44	10	680	680	NUM
ftr-353	44	11	,	,	PUNCT
ftr-353	44	12	is	be	AUX
ftr-353	44	13	modified	modify	VERB
ftr-353	44	14	and	and	CCONJ
ftr-353	44	15	clarified	clarify	VERB
ftr-353	44	16	,	,	PUNCT
ftr-353	44	17	and	and	CCONJ
ftr-353	44	18	rev	rev	PROPN
ftr-353	44	19	.	.	PROPN
ftr-353	44	20	proc	proc	PROPN
ftr-353	44	21	.	.	PUNCT
ftr-353	45	1	2008	2008	NUM
ftr-353	45	2	-	-	SYM
ftr-353	45	3	52	52	NUM
ftr-353	45	4	,	,	PUNCT
ftr-353	45	5	2008	2008	NUM
ftr-353	45	6	-	-	SYM
ftr-353	45	7	2	2	NUM
ftr-353	45	8	cb	cb	NOUN
ftr-353	45	9	587	587	NUM
ftr-353	45	10	is	be	AUX
ftr-353	45	11	amplified	amplify	VERB
ftr-353	45	12	,	,	PUNCT
ftr-353	45	13	clarified	clarify	VERB
ftr-353	45	14	,	,	PUNCT
ftr-353	45	15	and	and	CCONJ
ftr-353	45	16	modified	modify	VERB
ftr-353	45	17	.	.	PUNCT
ftr-353	46	1	•	•	NUM
ftr-353	46	2	normally	normally	ADV
ftr-353	46	3	,	,	PUNCT
ftr-353	46	4	when	when	SCONJ
ftr-353	46	5	automatic	automatic	ADJ
ftr-353	46	6	consent	consent	NOUN
ftr-353	46	7	is	be	AUX
ftr-353	46	8	sought	seek	VERB
ftr-353	46	9	from	from	ADP
ftr-353	46	10	the	the	DET
ftr-353	46	11	irs	irs	PROPN
ftr-353	46	12	,	,	PUNCT
ftr-353	46	13	there	there	PRON
ftr-353	46	14	is	be	VERB
ftr-353	46	15	no	no	DET
ftr-353	46	16	acknowledgment	acknowledgment	NOUN
ftr-353	46	17	of	of	ADP
ftr-353	46	18	the	the	DET
ftr-353	46	19	request	request	NOUN
ftr-353	46	20	.	.	PUNCT
ftr-353	47	1	2	2	X
ftr-353	47	2	.	.	X
ftr-353	47	3	is	be	AUX
ftr-353	47	4	the	the	DET
ftr-353	47	5	public	public	ADJ
ftr-353	47	6	company	company	NOUN
ftr-353	47	7	accounting	account	VERB
ftr-353	47	8	oversight	oversight	NOUN
ftr-353	47	9	board	board	NOUN
ftr-353	47	10	in	in	ADP
ftr-353	47	11	the	the	DET
ftr-353	47	12	intensive	intensive	ADJ
ftr-353	47	13	care	care	NOUN
ftr-353	47	14	unit	unit	NOUN
ftr-353	47	15	?	?	PUNCT
ftr-353	48	1	free	free	ADJ
ftr-353	48	2	enterprise	enterprise	NOUN
ftr-353	48	3	fund	fund	NOUN
ftr-353	48	4	v.	v.	ADP
ftr-353	48	5	pcaob	pcaob	PROPN
ftr-353	48	6	,	,	PUNCT
ftr-353	48	7	537	537	NUM
ftr-353	48	8	f.3d	f.3d	NUM
ftr-353	48	9	667	667	NUM
ftr-353	48	10	(	(	PUNCT
ftr-353	48	11	d.c	d.c	PROPN
ftr-353	48	12	.	.	PROPN
ftr-353	48	13	cir	cir	PROPN
ftr-353	48	14	.	.	PUNCT
ftr-353	49	1	8/22/08	8/22/08	NUM
ftr-353	49	2	)	)	PUNCT
ftr-353	49	3	(	(	PUNCT
ftr-353	49	4	2	2	NUM
ftr-353	49	5	-	-	SYM
ftr-353	49	6	1	1	NUM
ftr-353	49	7	)	)	PUNCT
ftr-353	49	8	,	,	PUNCT
ftr-353	49	9	cert	cert	NOUN
ftr-353	49	10	.	.	PUNCT
ftr-353	50	1	granted	grant	VERB
ftr-353	50	2	,	,	PUNCT
ftr-353	50	3	129	129	NUM
ftr-353	50	4	s.	s.	PROPN
ftr-353	50	5	ct	ct	PROPN
ftr-353	50	6	.	.	PROPN
ftr-353	50	7	2378	2378	NUM
ftr-353	50	8	(	(	PUNCT
ftr-353	50	9	5/18/09	5/18/09	NUM
ftr-353	50	10	)	)	PUNCT
ftr-353	50	11	.	.	PUNCT
ftr-353	51	1	judge	judge	PROPN
ftr-353	51	2	rogers	rogers	PROPN
ftr-353	51	3	held	hold	VERB
ftr-353	51	4	that	that	SCONJ
ftr-353	51	5	the	the	DET
ftr-353	51	6	article	article	NOUN
ftr-353	51	7	ii	ii	PROPN
ftr-353	51	8	appointments	appointments	PROPN
ftr-353	51	9	clause	clause	NOUN
ftr-353	51	10	was	be	AUX
ftr-353	51	11	not	not	PART
ftr-353	51	12	violated	violate	VERB
ftr-353	51	13	by	by	ADP
ftr-353	51	14	having	have	VERB
ftr-353	51	15	members	member	NOUN
ftr-353	51	16	of	of	ADP
ftr-353	51	17	the	the	DET
ftr-353	51	18	pcaob	pcaob	NOUN
ftr-353	51	19	appointed	appoint	VERB
ftr-353	51	20	by	by	ADP
ftr-353	51	21	the	the	DET
ftr-353	51	22	sec	sec	PROPN
ftr-353	51	23	commissioners	commissioner	NOUN
ftr-353	51	24	,	,	PUNCT
ftr-353	51	25	nor	nor	CCONJ
ftr-353	51	26	was	be	AUX
ftr-353	51	27	the	the	DET
ftr-353	51	28	separation	separation	NOUN
ftr-353	51	29	of	of	ADP
ftr-353	51	30	powers	power	NOUN
ftr-353	51	31	doctrine	doctrine	NOUN
ftr-353	51	32	violated	violate	VERB
ftr-353	51	33	by	by	ADP
ftr-353	51	34	the	the	DET
ftr-353	51	35	for	for	ADP
ftr-353	51	36	-	-	PUNCT
ftr-353	51	37	cause	cause	NOUN
ftr-353	51	38	limitation	limitation	NOUN
ftr-353	51	39	on	on	ADP
ftr-353	51	40	removal	removal	NOUN
ftr-353	51	41	of	of	ADP
ftr-353	51	42	pcaob	pcaob	NOUN
ftr-353	51	43	members	member	NOUN
ftr-353	51	44	.	.	PUNCT
ftr-353	52	1	•	•	NUM
ftr-353	52	2	judge	judge	PROPN
ftr-353	52	3	kavanaugh	kavanaugh	PROPN
ftr-353	52	4	dissented	dissent	VERB
ftr-353	52	5	strongly	strongly	ADV
ftr-353	52	6	,	,	PUNCT
ftr-353	52	7	stating	state	VERB
ftr-353	52	8	:	:	PUNCT
ftr-353	52	9	the	the	DET
ftr-353	52	10	two	two	NUM
ftr-353	52	11	constitutional	constitutional	ADJ
ftr-353	52	12	flaws	flaw	NOUN
ftr-353	52	13	in	in	ADP
ftr-353	52	14	the	the	DET
ftr-353	52	15	pcaob	pcaob	NOUN
ftr-353	52	16	statute	statute	NOUN
ftr-353	52	17	are	be	AUX
ftr-353	52	18	not	not	PART
ftr-353	52	19	matters	matter	NOUN
ftr-353	52	20	of	of	ADP
ftr-353	52	21	mere	mere	ADJ
ftr-353	52	22	etiquette	etiquette	NOUN
ftr-353	52	23	or	or	CCONJ
ftr-353	52	24	protocol	protocol	NOUN
ftr-353	52	25	.	.	PUNCT
ftr-353	53	1	by	by	ADP
ftr-353	53	2	restricting	restrict	VERB
ftr-353	53	3	the	the	DET
ftr-353	53	4	president	president	NOUN
ftr-353	53	5	’s	’s	PART
ftr-353	53	6	authority	authority	NOUN
ftr-353	53	7	over	over	ADP
ftr-353	53	8	the	the	DET
ftr-353	53	9	board	board	NOUN
ftr-353	53	10	,	,	PUNCT
ftr-353	53	11	the	the	DET
ftr-353	53	12	act	act	NOUN
ftr-353	53	13	renders	render	VERB
ftr-353	53	14	this	this	DET
ftr-353	53	15	executive	executive	ADJ
ftr-353	53	16	branch	branch	NOUN
ftr-353	53	17	agency	agency	NOUN
ftr-353	53	18	unaccountable	unaccountable	ADJ
ftr-353	53	19	and	and	CCONJ
ftr-353	53	20	divorced	divorce	VERB
ftr-353	53	21	from	from	ADP
ftr-353	53	22	presidential	presidential	ADJ
ftr-353	53	23	control	control	NOUN
ftr-353	53	24	to	to	ADP
ftr-353	53	25	a	a	DET
ftr-353	53	26	degree	degree	NOUN
ftr-353	53	27	not	not	PART
ftr-353	53	28	previously	previously	ADV
ftr-353	53	29	countenanced	countenance	VERB
ftr-353	53	30	in	in	ADP
ftr-353	53	31	our	our	PRON
ftr-353	53	32	constitutional	constitutional	ADJ
ftr-353	53	33	structure	structure	NOUN
ftr-353	53	34	.	.	PUNCT
ftr-353	54	1	this	this	PRON
ftr-353	54	2	was	be	AUX
ftr-353	54	3	not	not	PART
ftr-353	54	4	inadvertent	inadvertent	ADJ
ftr-353	54	5	;	;	PUNCT
ftr-353	54	6	members	member	NOUN
ftr-353	54	7	of	of	ADP
ftr-353	54	8	congress	congress	PROPN
ftr-353	54	9	designed	design	VERB
ftr-353	54	10	the	the	DET
ftr-353	54	11	pcaob	pcaob	NOUN
ftr-353	54	12	to	to	PART
ftr-353	54	13	have	have	VERB
ftr-353	54	14	“	"	PUNCT
ftr-353	54	15	massive	massive	ADJ
ftr-353	54	16	power	power	NOUN
ftr-353	54	17	,	,	PUNCT
ftr-353	54	18	unchecked	unchecked	ADJ
ftr-353	54	19	power	power	NOUN
ftr-353	54	20	.	.	PUNCT
ftr-353	54	21	”	"	PUNCT
ftr-353	55	1	148	148	NUM
ftr-353	55	2	cong	cong	NOUN
ftr-353	55	3	.	.	PUNCT
ftr-353	56	1	rec	rec	PROPN
ftr-353	56	2	.	.	PROPN
ftr-353	57	1	at	at	ADP
ftr-353	57	2	s6334	s6334	PROPN
ftr-353	57	3	(	(	PUNCT
ftr-353	57	4	statement	statement	NOUN
ftr-353	57	5	of	of	ADP
ftr-353	57	6	sen	sen	PROPN
ftr-353	57	7	.	.	PROPN
ftr-353	57	8	gramm	gramm	PROPN
ftr-353	57	9	)	)	PUNCT
ftr-353	57	10	.	.	PUNCT
ftr-353	58	1	our	our	PRON
ftr-353	58	2	constitutional	constitutional	ADJ
ftr-353	58	3	structure	structure	NOUN
ftr-353	58	4	is	be	AUX
ftr-353	58	5	premised	premise	VERB
ftr-353	58	6	,	,	PUNCT
ftr-353	58	7	however	however	ADV
ftr-353	58	8	,	,	PUNCT
ftr-353	58	9	on	on	ADP
ftr-353	58	10	the	the	DET
ftr-353	58	11	notion	notion	NOUN
ftr-353	58	12	that	that	SCONJ
ftr-353	58	13	such	such	ADJ
ftr-353	58	14	unaccountable	unaccountable	ADJ
ftr-353	58	15	power	power	NOUN
ftr-353	58	16	is	be	AUX
ftr-353	58	17	inconsistent	inconsistent	ADJ
ftr-353	58	18	with	with	ADP
ftr-353	58	19	individual	individual	ADJ
ftr-353	58	20	liberty	liberty	NOUN
ftr-353	58	21	.	.	PUNCT
ftr-353	59	1	“	"	PUNCT
ftr-353	59	2	the	the	DET
ftr-353	59	3	purpose	purpose	NOUN
ftr-353	59	4	of	of	ADP
ftr-353	59	5	the	the	DET
ftr-353	59	6	separation	separation	NOUN
ftr-353	59	7	and	and	CCONJ
ftr-353	59	8	equilibration	equilibration	NOUN
ftr-353	59	9	of	of	ADP
ftr-353	59	10	powers	power	NOUN
ftr-353	59	11	in	in	ADP
ftr-353	59	12	general	general	ADJ
ftr-353	59	13	,	,	PUNCT
ftr-353	59	14	and	and	CCONJ
ftr-353	59	15	of	of	ADP
ftr-353	59	16	the	the	DET
ftr-353	59	17	unitary	unitary	ADJ
ftr-353	59	18	executive	executive	NOUN
ftr-353	59	19	in	in	ADP
ftr-353	59	20	particular	particular	ADJ
ftr-353	59	21	,	,	PUNCT
ftr-353	59	22	was	be	AUX
ftr-353	59	23	85	85	NUM
ftr-353	59	24	florida	florida	PROPN
ftr-353	59	25	tax	tax	NOUN
ftr-353	59	26	review	review	NOUN
ftr-353	59	27	[	[	X
ftr-353	59	28	vol	vol	NOUN
ftr-353	59	29	.	.	PUNCT
ftr-353	60	1	10	10	NUM
ftr-353	60	2	:	:	PUNCT
ftr-353	60	3	si	si	AUX
ftr-353	60	4	not	not	PART
ftr-353	60	5	merely	merely	ADV
ftr-353	60	6	to	to	PART
ftr-353	60	7	assure	assure	VERB
ftr-353	60	8	effective	effective	ADJ
ftr-353	60	9	government	government	NOUN
ftr-353	60	10	but	but	CCONJ
ftr-353	60	11	to	to	PART
ftr-353	60	12	preserve	preserve	VERB
ftr-353	60	13	individual	individual	ADJ
ftr-353	60	14	freedom	freedom	NOUN
ftr-353	60	15	.	.	PUNCT
ftr-353	60	16	”	"	PUNCT
ftr-353	61	1	morrison	morrison	PROPN
ftr-353	61	2	,	,	PUNCT
ftr-353	61	3	487	487	NUM
ftr-353	61	4	u.s	u.s	PROPN
ftr-353	61	5	.	.	PROPN
ftr-353	61	6	at	at	ADP
ftr-353	61	7	727	727	NUM
ftr-353	61	8	(	(	PUNCT
ftr-353	61	9	scalia	scalia	PROPN
ftr-353	61	10	,	,	PUNCT
ftr-353	61	11	j.	j.	PROPN
ftr-353	61	12	,	,	PUNCT
ftr-353	61	13	dissenting	dissent	VERB
ftr-353	61	14	)	)	PUNCT
ftr-353	61	15	;	;	PUNCT
ftr-353	61	16	see	see	VERB
ftr-353	61	17	also	also	ADV
ftr-353	61	18	clinton	clinton	PROPN
ftr-353	61	19	v.	v.	ADP
ftr-353	61	20	city	city	PROPN
ftr-353	61	21	of	of	ADP
ftr-353	61	22	new	new	PROPN
ftr-353	61	23	york	york	PROPN
ftr-353	61	24	,	,	PUNCT
ftr-353	61	25	524	524	NUM
ftr-353	61	26	u.s	u.s	PROPN
ftr-353	61	27	.	.	PROPN
ftr-353	61	28	417	417	NUM
ftr-353	61	29	,	,	PUNCT
ftr-353	61	30	450	450	NUM
ftr-353	61	31	(	(	PUNCT
ftr-353	61	32	1998	1998	NUM
ftr-353	61	33	)	)	PUNCT
ftr-353	61	34	(	(	PUNCT
ftr-353	61	35	kennedy	kennedy	PROPN
ftr-353	61	36	,	,	PUNCT
ftr-353	61	37	j.	j.	PROPN
ftr-353	61	38	,	,	PUNCT
ftr-353	61	39	concurring	concur	VERB
ftr-353	61	40	)	)	PUNCT
ftr-353	61	41	(	(	PUNCT
ftr-353	61	42	“	"	PUNCT
ftr-353	61	43	liberty	liberty	NOUN
ftr-353	61	44	is	be	AUX
ftr-353	61	45	always	always	ADV
ftr-353	61	46	at	at	ADP
ftr-353	61	47	stake	stake	NOUN
ftr-353	61	48	when	when	SCONJ
ftr-353	61	49	one	one	NUM
ftr-353	61	50	or	or	CCONJ
ftr-353	61	51	more	more	ADJ
ftr-353	61	52	of	of	ADP
ftr-353	61	53	the	the	DET
ftr-353	61	54	branches	branch	NOUN
ftr-353	61	55	seek	seek	VERB
ftr-353	61	56	to	to	PART
ftr-353	61	57	transgress	transgress	VERB
ftr-353	61	58	the	the	DET
ftr-353	61	59	separation	separation	NOUN
ftr-353	61	60	of	of	ADP
ftr-353	61	61	powers	power	NOUN
ftr-353	61	62	.	.	PUNCT
ftr-353	61	63	”	"	PUNCT
ftr-353	61	64	)	)	PUNCT
ftr-353	61	65	.	.	PUNCT
ftr-353	62	1	the	the	DET
ftr-353	62	2	framers	framer	NOUN
ftr-353	62	3	of	of	ADP
ftr-353	62	4	our	our	PRON
ftr-353	62	5	constitution	constitution	NOUN
ftr-353	62	6	took	take	VERB
ftr-353	62	7	great	great	ADJ
ftr-353	62	8	care	care	NOUN
ftr-353	62	9	to	to	PART
ftr-353	62	10	ensure	ensure	VERB
ftr-353	62	11	that	that	SCONJ
ftr-353	62	12	power	power	NOUN
ftr-353	62	13	in	in	ADP
ftr-353	62	14	our	our	PRON
ftr-353	62	15	system	system	NOUN
ftr-353	62	16	was	be	AUX
ftr-353	62	17	separated	separate	VERB
ftr-353	62	18	into	into	ADP
ftr-353	62	19	three	three	NUM
ftr-353	62	20	branches	branch	NOUN
ftr-353	62	21	,	,	PUNCT
ftr-353	62	22	not	not	PART
ftr-353	62	23	concentrated	concentrate	VERB
ftr-353	62	24	in	in	ADP
ftr-353	62	25	the	the	DET
ftr-353	62	26	legislative	legislative	ADJ
ftr-353	62	27	branch	branch	NOUN
ftr-353	62	28	;	;	PUNCT
ftr-353	62	29	that	that	SCONJ
ftr-353	62	30	there	there	PRON
ftr-353	62	31	were	be	VERB
ftr-353	62	32	checks	check	NOUN
ftr-353	62	33	and	and	CCONJ
ftr-353	62	34	balances	balance	NOUN
ftr-353	62	35	among	among	ADP
ftr-353	62	36	the	the	DET
ftr-353	62	37	three	three	NUM
ftr-353	62	38	branches	branch	NOUN
ftr-353	62	39	;	;	PUNCT
ftr-353	62	40	and	and	CCONJ
ftr-353	62	41	that	that	SCONJ
ftr-353	62	42	one	one	NUM
ftr-353	62	43	individual	individual	NOUN
ftr-353	62	44	would	would	AUX
ftr-353	62	45	be	be	AUX
ftr-353	62	46	ultimately	ultimately	ADV
ftr-353	62	47	responsible	responsible	ADJ
ftr-353	62	48	and	and	CCONJ
ftr-353	62	49	accountable	accountable	ADJ
ftr-353	62	50	for	for	ADP
ftr-353	62	51	the	the	DET
ftr-353	62	52	exercise	exercise	NOUN
ftr-353	62	53	of	of	ADP
ftr-353	62	54	executive	executive	ADJ
ftr-353	62	55	power	power	NOUN
ftr-353	62	56	.	.	PUNCT
ftr-353	63	1	the	the	DET
ftr-353	63	2	pcaob	pcaob	NOUN
ftr-353	63	3	contravenes	contravene	VERB
ftr-353	63	4	those	those	DET
ftr-353	63	5	bedrock	bedrock	NOUN
ftr-353	63	6	constitutional	constitutional	ADJ
ftr-353	63	7	principles	principle	NOUN
ftr-353	63	8	,	,	PUNCT
ftr-353	63	9	as	as	ADV
ftr-353	63	10	well	well	ADV
ftr-353	63	11	as	as	ADP
ftr-353	63	12	long	long	ADV
ftr-353	63	13	-	-	PUNCT
ftr-353	63	14	standing	stand	VERB
ftr-353	63	15	supreme	supreme	PROPN
ftr-353	63	16	court	court	PROPN
ftr-353	63	17	precedents	precedent	NOUN
ftr-353	63	18	,	,	PUNCT
ftr-353	63	19	and	and	CCONJ
ftr-353	63	20	it	it	PRON
ftr-353	63	21	is	be	AUX
ftr-353	63	22	therefore	therefore	ADV
ftr-353	63	23	unconstitutional	unconstitutional	ADJ
ftr-353	63	24	.	.	PUNCT
ftr-353	64	1	b.	b.	NOUN
ftr-353	64	2	inventories	inventory	NOUN
ftr-353	64	3	there	there	PRON
ftr-353	64	4	were	be	VERB
ftr-353	64	5	no	no	DET
ftr-353	64	6	significant	significant	ADJ
ftr-353	64	7	developments	development	NOUN
ftr-353	64	8	regarding	regard	VERB
ftr-353	64	9	this	this	DET
ftr-353	64	10	topic	topic	NOUN
ftr-353	64	11	during	during	ADP
ftr-353	64	12	2009	2009	NUM
ftr-353	64	13	.	.	PUNCT
ftr-353	65	1	c.	c.	PROPN
ftr-353	65	2	installment	installment	PROPN
ftr-353	65	3	method	method	NOUN
ftr-353	65	4	there	there	PRON
ftr-353	65	5	were	be	VERB
ftr-353	65	6	no	no	DET
ftr-353	65	7	significant	significant	ADJ
ftr-353	65	8	developments	development	NOUN
ftr-353	65	9	regarding	regard	VERB
ftr-353	65	10	this	this	DET
ftr-353	65	11	topic	topic	NOUN
ftr-353	65	12	during	during	ADP
ftr-353	65	13	2009	2009	NUM
ftr-353	65	14	.	.	PUNCT
ftr-353	66	1	d.	d.	PROPN
ftr-353	66	2	year	year	PROPN
ftr-353	66	3	of	of	ADP
ftr-353	66	4	inclusion	inclusion	NOUN
ftr-353	66	5	or	or	CCONJ
ftr-353	66	6	deduction	deduction	NOUN
ftr-353	66	7	1	1	NUM
ftr-353	66	8	.	.	PUNCT
ftr-353	67	1	god	god	PROPN
ftr-353	67	2	did	do	AUX
ftr-353	67	3	n’t	not	PART
ftr-353	67	4	answer	answer	VERB
ftr-353	67	5	this	this	DET
ftr-353	67	6	trinity	trinity	NOUN
ftr-353	67	7	’s	’s	PART
ftr-353	67	8	prayers	prayer	NOUN
ftr-353	67	9	.	.	PUNCT
ftr-353	68	1	trinity	trinity	NOUN
ftr-353	68	2	industries	industries	PROPN
ftr-353	68	3	,	,	PUNCT
ftr-353	68	4	inc	inc	PROPN
ftr-353	68	5	.	.	PROPN
ftr-353	69	1	v.	v.	PROPN
ftr-353	69	2	commissioner	commissioner	PROPN
ftr-353	69	3	,	,	PUNCT
ftr-353	69	4	132	132	NUM
ftr-353	69	5	t.c	t.c	PROPN
ftr-353	69	6	.	.	PUNCT
ftr-353	70	1	no	no	INTJ
ftr-353	70	2	.	.	NOUN
ftr-353	70	3	2	2	NUM
ftr-353	70	4	(	(	PUNCT
ftr-353	70	5	1/28/09	1/28/09	NUM
ftr-353	70	6	)	)	PUNCT
ftr-353	70	7	.	.	PUNCT
ftr-353	71	1	the	the	DET
ftr-353	71	2	taxpayer	taxpayer	NOUN
ftr-353	71	3	,	,	PUNCT
ftr-353	71	4	which	which	PRON
ftr-353	71	5	was	be	AUX
ftr-353	71	6	on	on	ADP
ftr-353	71	7	the	the	DET
ftr-353	71	8	accrual	accrual	ADJ
ftr-353	71	9	method	method	NOUN
ftr-353	71	10	,	,	PUNCT
ftr-353	71	11	built	build	VERB
ftr-353	71	12	barges	barge	NOUN
ftr-353	71	13	for	for	ADP
ftr-353	71	14	customers	customer	NOUN
ftr-353	71	15	,	,	PUNCT
ftr-353	71	16	and	and	CCONJ
ftr-353	71	17	part	part	NOUN
ftr-353	71	18	of	of	ADP
ftr-353	71	19	the	the	DET
ftr-353	71	20	payment	payment	NOUN
ftr-353	71	21	of	of	ADP
ftr-353	71	22	the	the	DET
ftr-353	71	23	purchase	purchase	NOUN
ftr-353	71	24	price	price	NOUN
ftr-353	71	25	was	be	AUX
ftr-353	71	26	contractually	contractually	ADV
ftr-353	71	27	deferred	defer	VERB
ftr-353	71	28	until	until	ADP
ftr-353	71	29	18	18	NUM
ftr-353	71	30	months	month	NOUN
ftr-353	71	31	after	after	ADP
ftr-353	71	32	delivery	delivery	NOUN
ftr-353	71	33	of	of	ADP
ftr-353	71	34	each	each	DET
ftr-353	71	35	barge	barge	NOUN
ftr-353	71	36	.	.	PUNCT
ftr-353	72	1	the	the	DET
ftr-353	72	2	customers	customer	NOUN
ftr-353	72	3	later	later	ADV
ftr-353	72	4	claimed	claim	VERB
ftr-353	72	5	there	there	PRON
ftr-353	72	6	were	be	VERB
ftr-353	72	7	defects	defect	NOUN
ftr-353	72	8	in	in	ADP
ftr-353	72	9	other	other	ADJ
ftr-353	72	10	barges	barge	NOUN
ftr-353	72	11	purchased	purchase	VERB
ftr-353	72	12	previously	previously	ADV
ftr-353	72	13	and	and	CCONJ
ftr-353	72	14	asserted	assert	VERB
ftr-353	72	15	common	common	ADJ
ftr-353	72	16	law	law	NOUN
ftr-353	72	17	rights	right	NOUN
ftr-353	72	18	to	to	PART
ftr-353	72	19	offset	offset	VERB
ftr-353	72	20	their	their	PRON
ftr-353	72	21	claimed	claim	VERB
ftr-353	72	22	damages	damage	NOUN
ftr-353	72	23	against	against	ADP
ftr-353	72	24	the	the	DET
ftr-353	72	25	deferred	defer	VERB
ftr-353	72	26	payments	payment	NOUN
ftr-353	72	27	.	.	PUNCT
ftr-353	73	1	the	the	DET
ftr-353	73	2	taxpayer	taxpayer	NOUN
ftr-353	73	3	included	include	VERB
ftr-353	73	4	only	only	ADV
ftr-353	73	5	the	the	DET
ftr-353	73	6	payments	payment	NOUN
ftr-353	73	7	actually	actually	ADV
ftr-353	73	8	received	receive	VERB
ftr-353	73	9	and	and	CCONJ
ftr-353	73	10	excluded	exclude	VERB
ftr-353	73	11	the	the	DET
ftr-353	73	12	uncollected	uncollected	ADJ
ftr-353	73	13	deferred	deferred	ADJ
ftr-353	73	14	payments	payment	NOUN
ftr-353	73	15	.	.	PUNCT
ftr-353	74	1	the	the	DET
ftr-353	74	2	tax	tax	NOUN
ftr-353	74	3	court	court	NOUN
ftr-353	74	4	(	(	PUNCT
ftr-353	74	5	judge	judge	PROPN
ftr-353	74	6	thornton	thornton	PROPN
ftr-353	74	7	)	)	PUNCT
ftr-353	74	8	held	hold	VERB
ftr-353	74	9	that	that	SCONJ
ftr-353	74	10	the	the	DET
ftr-353	74	11	full	full	ADJ
ftr-353	74	12	contract	contract	NOUN
ftr-353	74	13	price	price	NOUN
ftr-353	74	14	was	be	AUX
ftr-353	74	15	includable	includable	ADJ
ftr-353	74	16	in	in	ADP
ftr-353	74	17	the	the	DET
ftr-353	74	18	year	year	NOUN
ftr-353	74	19	the	the	DET
ftr-353	74	20	barges	barge	NOUN
ftr-353	74	21	were	be	AUX
ftr-353	74	22	delivered	deliver	VERB
ftr-353	74	23	,	,	PUNCT
ftr-353	74	24	and	and	CCONJ
ftr-353	74	25	the	the	DET
ftr-353	74	26	amount	amount	NOUN
ftr-353	74	27	could	could	AUX
ftr-353	74	28	not	not	PART
ftr-353	74	29	be	be	AUX
ftr-353	74	30	reduced	reduce	VERB
ftr-353	74	31	by	by	ADP
ftr-353	74	32	the	the	DET
ftr-353	74	33	amount	amount	NOUN
ftr-353	74	34	withheld	withhold	VERB
ftr-353	74	35	by	by	ADP
ftr-353	74	36	the	the	DET
ftr-353	74	37	purchasers	purchaser	NOUN
ftr-353	74	38	under	under	ADP
ftr-353	74	39	their	their	PRON
ftr-353	74	40	asserted	assert	VERB
ftr-353	74	41	right	right	NOUN
ftr-353	74	42	to	to	PART
ftr-353	74	43	offset	offset	VERB
ftr-353	74	44	claimed	claim	VERB
ftr-353	74	45	damages	damage	NOUN
ftr-353	74	46	.	.	PUNCT
ftr-353	75	1	the	the	DET
ftr-353	75	2	court	court	NOUN
ftr-353	75	3	reasoned	reason	VERB
ftr-353	75	4	that	that	SCONJ
ftr-353	75	5	the	the	DET
ftr-353	75	6	offset	offset	NOUN
ftr-353	75	7	claims	claim	NOUN
ftr-353	75	8	affected	affect	VERB
ftr-353	75	9	only	only	ADV
ftr-353	75	10	the	the	DET
ftr-353	75	11	timing	timing	NOUN
ftr-353	75	12	of	of	ADP
ftr-353	75	13	the	the	DET
ftr-353	75	14	taxpayer	taxpayer	NOUN
ftr-353	75	15	’s	’s	PART
ftr-353	75	16	receipt	receipt	NOUN
ftr-353	75	17	of	of	ADP
ftr-353	75	18	the	the	DET
ftr-353	75	19	sales	sale	NOUN
ftr-353	75	20	proceeds	proceed	NOUN
ftr-353	75	21	,	,	PUNCT
ftr-353	75	22	not	not	PART
ftr-353	75	23	its	its	PRON
ftr-353	75	24	right	right	NOUN
ftr-353	75	25	to	to	PART
ftr-353	75	26	receive	receive	VERB
ftr-353	75	27	the	the	DET
ftr-353	75	28	proceeds	proceed	NOUN
ftr-353	75	29	.	.	PUNCT
ftr-353	76	1	the	the	DET
ftr-353	76	2	taxpayer	taxpayer	NOUN
ftr-353	76	3	subsequently	subsequently	ADV
ftr-353	76	4	received	receive	VERB
ftr-353	76	5	the	the	DET
ftr-353	76	6	withheld	withhold	VERB
ftr-353	76	7	amounts	amount	NOUN
ftr-353	76	8	when	when	SCONJ
ftr-353	76	9	,	,	PUNCT
ftr-353	76	10	pursuant	pursuant	ADJ
ftr-353	76	11	to	to	ADP
ftr-353	76	12	a	a	DET
ftr-353	76	13	settlement	settlement	NOUN
ftr-353	76	14	agreement	agreement	NOUN
ftr-353	76	15	,	,	PUNCT
ftr-353	76	16	they	they	PRON
ftr-353	76	17	were	be	AUX
ftr-353	76	18	applied	apply	VERB
ftr-353	76	19	in	in	ADP
ftr-353	76	20	compromise	compromise	NOUN
ftr-353	76	21	of	of	ADP
ftr-353	76	22	the	the	DET
ftr-353	76	23	purchasers	purchaser	NOUN
ftr-353	76	24	’	'	PUNCT
ftr-353	76	25	claims	claim	NOUN
ftr-353	76	26	for	for	ADP
ftr-353	76	27	2010	2010	NUM
ftr-353	76	28	]	]	PUNCT
ftr-353	76	29	recent	recent	ADJ
ftr-353	76	30	developments	development	NOUN
ftr-353	76	31	in	in	ADP
ftr-353	76	32	federal	federal	ADJ
ftr-353	76	33	income	income	NOUN
ftr-353	76	34	taxation	taxation	NOUN
ftr-353	76	35	86	86	NUM
ftr-353	76	36	damages	damage	NOUN
ftr-353	76	37	.	.	PUNCT
ftr-353	77	1	furthermore	furthermore	ADV
ftr-353	77	2	,	,	PUNCT
ftr-353	77	3	§	§	PROPN
ftr-353	77	4	461(f	461(f	NUM
ftr-353	77	5	)	)	PUNCT
ftr-353	77	6	did	do	AUX
ftr-353	77	7	not	not	PART
ftr-353	77	8	apply	apply	VERB
ftr-353	77	9	to	to	PART
ftr-353	77	10	allow	allow	VERB
ftr-353	77	11	the	the	DET
ftr-353	77	12	taxpayer	taxpayer	NOUN
ftr-353	77	13	to	to	PART
ftr-353	77	14	deduct	deduct	VERB
ftr-353	77	15	the	the	DET
ftr-353	77	16	withheld	withhold	VERB
ftr-353	77	17	amounts	amount	NOUN
ftr-353	77	18	in	in	ADP
ftr-353	77	19	the	the	DET
ftr-353	77	20	year	year	NOUN
ftr-353	77	21	of	of	ADP
ftr-353	77	22	the	the	DET
ftr-353	77	23	sale	sale	NOUN
ftr-353	77	24	because	because	SCONJ
ftr-353	77	25	the	the	DET
ftr-353	77	26	withheld	withhold	VERB
ftr-353	77	27	amounts	amount	NOUN
ftr-353	77	28	were	be	AUX
ftr-353	77	29	not	not	PART
ftr-353	77	30	“	"	PUNCT
ftr-353	77	31	transferred	transfer	VERB
ftr-353	77	32	”	"	PUNCT
ftr-353	77	33	by	by	ADP
ftr-353	77	34	the	the	DET
ftr-353	77	35	taxpayer	taxpayer	NOUN
ftr-353	77	36	,	,	PUNCT
ftr-353	77	37	as	as	SCONJ
ftr-353	77	38	required	require	VERB
ftr-353	77	39	by	by	ADP
ftr-353	77	40	§	§	PROPN
ftr-353	77	41	461(f	461(f	PROPN
ftr-353	77	42	)	)	PUNCT
ftr-353	77	43	,	,	PUNCT
ftr-353	77	44	and	and	CCONJ
ftr-353	77	45	even	even	ADV
ftr-353	77	46	if	if	SCONJ
ftr-353	77	47	they	they	PRON
ftr-353	77	48	were	be	AUX
ftr-353	77	49	constructively	constructively	ADV
ftr-353	77	50	“	"	PUNCT
ftr-353	77	51	transferred	transfer	VERB
ftr-353	77	52	”	"	PUNCT
ftr-353	77	53	as	as	SCONJ
ftr-353	77	54	asserted	assert	VERB
ftr-353	77	55	by	by	ADP
ftr-353	77	56	the	the	DET
ftr-353	77	57	taxpayer	taxpayer	NOUN
ftr-353	77	58	–	–	PUNCT
ftr-353	77	59	an	an	DET
ftr-353	77	60	argument	argument	NOUN
ftr-353	77	61	that	that	SCONJ
ftr-353	77	62	the	the	DET
ftr-353	77	63	court	court	NOUN
ftr-353	77	64	did	do	AUX
ftr-353	77	65	not	not	PART
ftr-353	77	66	accept	accept	VERB
ftr-353	77	67	–	–	PUNCT
ftr-353	77	68	the	the	DET
ftr-353	77	69	transfer	transfer	NOUN
ftr-353	77	70	did	do	AUX
ftr-353	77	71	not	not	PART
ftr-353	77	72	occur	occur	VERB
ftr-353	77	73	in	in	ADP
ftr-353	77	74	the	the	DET
ftr-353	77	75	year	year	NOUN
ftr-353	77	76	the	the	DET
ftr-353	77	77	barges	barge	NOUN
ftr-353	77	78	were	be	AUX
ftr-353	77	79	delivered	deliver	VERB
ftr-353	77	80	,	,	PUNCT
ftr-353	77	81	but	but	CCONJ
ftr-353	77	82	in	in	ADP
ftr-353	77	83	a	a	DET
ftr-353	77	84	later	later	ADJ
ftr-353	77	85	year	year	NOUN
ftr-353	77	86	.	.	PUNCT
ftr-353	78	1	2	2	NUM
ftr-353	78	2	.	.	X
ftr-353	78	3	thirty	thirty	NUM
ftr-353	78	4	-	-	PUNCT
ftr-353	78	5	five	five	NUM
ftr-353	78	6	percent	percent	NOUN
ftr-353	78	7	is	be	AUX
ftr-353	78	8	not	not	PART
ftr-353	78	9	substantial	substantial	ADJ
ftr-353	78	10	here	here	ADV
ftr-353	78	11	,	,	PUNCT
ftr-353	78	12	even	even	ADV
ftr-353	78	13	though	though	SCONJ
ftr-353	78	14	it	it	PRON
ftr-353	78	15	might	might	AUX
ftr-353	78	16	be	be	AUX
ftr-353	78	17	elsewhere	elsewhere	ADV
ftr-353	78	18	in	in	ADP
ftr-353	78	19	the	the	DET
ftr-353	78	20	code	code	NOUN
ftr-353	78	21	.	.	PUNCT
ftr-353	79	1	nelson	nelson	PROPN
ftr-353	79	2	v.	v.	PROPN
ftr-353	79	3	commissioner	commissioner	PROPN
ftr-353	79	4	,	,	PUNCT
ftr-353	79	5	130	130	NUM
ftr-353	79	6	t.c	t.c	PROPN
ftr-353	79	7	.	.	PROPN
ftr-353	79	8	70	70	NUM
ftr-353	79	9	(	(	PUNCT
ftr-353	79	10	2/28/08	2/28/08	NUM
ftr-353	79	11	)	)	PUNCT
ftr-353	79	12	.	.	PUNCT
ftr-353	80	1	section	section	NOUN
ftr-353	80	2	451(d	451(d	PROPN
ftr-353	80	3	)	)	PUNCT
ftr-353	80	4	permits	permit	VERB
ftr-353	80	5	a	a	DET
ftr-353	80	6	cash	cash	NOUN
ftr-353	80	7	method	method	NOUN
ftr-353	80	8	farmer	farmer	NOUN
ftr-353	80	9	who	who	PRON
ftr-353	80	10	normally	normally	ADV
ftr-353	80	11	reports	report	VERB
ftr-353	80	12	income	income	NOUN
ftr-353	80	13	from	from	ADP
ftr-353	80	14	the	the	DET
ftr-353	80	15	sale	sale	NOUN
ftr-353	80	16	of	of	ADP
ftr-353	80	17	his	his	PRON
ftr-353	80	18	crops	crop	NOUN
ftr-353	80	19	in	in	ADP
ftr-353	80	20	the	the	DET
ftr-353	80	21	year	year	NOUN
ftr-353	80	22	following	follow	VERB
ftr-353	80	23	crop	crop	NOUN
ftr-353	80	24	production	production	NOUN
ftr-353	80	25	to	to	PART
ftr-353	80	26	elect	elect	VERB
ftr-353	80	27	to	to	PART
ftr-353	80	28	defer	defer	VERB
ftr-353	80	29	treating	treat	VERB
ftr-353	80	30	as	as	SCONJ
ftr-353	80	31	income	income	NOUN
ftr-353	80	32	crop	crop	NOUN
ftr-353	80	33	insurance	insurance	NOUN
ftr-353	80	34	proceeds	proceed	NOUN
ftr-353	80	35	received	receive	VERB
ftr-353	80	36	in	in	ADP
ftr-353	80	37	a	a	DET
ftr-353	80	38	year	year	NOUN
ftr-353	80	39	until	until	ADP
ftr-353	80	40	the	the	DET
ftr-353	80	41	following	following	ADJ
ftr-353	80	42	year	year	NOUN
ftr-353	80	43	.	.	PUNCT
ftr-353	81	1	the	the	DET
ftr-353	81	2	taxpayers	taxpayer	NOUN
ftr-353	81	3	,	,	PUNCT
ftr-353	81	4	who	who	PRON
ftr-353	81	5	routinely	routinely	ADV
ftr-353	81	6	reported	report	VERB
ftr-353	81	7	only	only	ADV
ftr-353	81	8	65	65	NUM
ftr-353	81	9	percent	percent	NOUN
ftr-353	81	10	of	of	ADP
ftr-353	81	11	income	income	NOUN
ftr-353	81	12	realized	realize	VERB
ftr-353	81	13	from	from	ADP
ftr-353	81	14	the	the	DET
ftr-353	81	15	sale	sale	NOUN
ftr-353	81	16	of	of	ADP
ftr-353	81	17	crops	crop	NOUN
ftr-353	81	18	in	in	ADP
ftr-353	81	19	the	the	DET
ftr-353	81	20	year	year	NOUN
ftr-353	81	21	of	of	ADP
ftr-353	81	22	sale	sale	NOUN
ftr-353	81	23	and	and	CCONJ
ftr-353	81	24	35	35	NUM
ftr-353	81	25	percent	percent	NOUN
ftr-353	81	26	the	the	DET
ftr-353	81	27	following	following	ADJ
ftr-353	81	28	year	year	NOUN
ftr-353	81	29	(	(	PUNCT
ftr-353	81	30	which	which	PRON
ftr-353	81	31	the	the	DET
ftr-353	81	32	irs	irs	PROPN
ftr-353	81	33	stipulated	stipulate	VERB
ftr-353	81	34	was	be	AUX
ftr-353	81	35	an	an	DET
ftr-353	81	36	acceptable	acceptable	ADJ
ftr-353	81	37	accounting	accounting	NOUN
ftr-353	81	38	method	method	NOUN
ftr-353	81	39	)	)	PUNCT
ftr-353	81	40	,	,	PUNCT
ftr-353	81	41	were	be	AUX
ftr-353	81	42	not	not	PART
ftr-353	81	43	permitted	permit	VERB
ftr-353	81	44	to	to	PART
ftr-353	81	45	defer	defer	VERB
ftr-353	81	46	reporting	report	VERB
ftr-353	81	47	100	100	NUM
ftr-353	81	48	percent	percent	NOUN
ftr-353	81	49	the	the	DET
ftr-353	81	50	proceeds	proceed	NOUN
ftr-353	81	51	of	of	ADP
ftr-353	81	52	crop	crop	NOUN
ftr-353	81	53	insurance	insurance	NOUN
ftr-353	81	54	until	until	ADP
ftr-353	81	55	the	the	DET
ftr-353	81	56	following	following	ADJ
ftr-353	81	57	year	year	NOUN
ftr-353	81	58	.	.	PUNCT
ftr-353	82	1	the	the	DET
ftr-353	82	2	court	court	NOUN
ftr-353	82	3	(	(	PUNCT
ftr-353	82	4	judge	judge	NOUN
ftr-353	82	5	swift	swift	ADJ
ftr-353	82	6	)	)	PUNCT
ftr-353	82	7	applied	apply	VERB
ftr-353	82	8	rev	rev	PROPN
ftr-353	82	9	.	.	PUNCT
ftr-353	82	10	rul	rul	NOUN
ftr-353	82	11	.	.	PUNCT
ftr-353	83	1	74	74	NUM
ftr-353	83	2	-	-	SYM
ftr-353	83	3	145	145	NUM
ftr-353	83	4	,	,	PUNCT
ftr-353	83	5	1974	1974	NUM
ftr-353	83	6	-	-	SYM
ftr-353	83	7	1	1	NUM
ftr-353	83	8	c.b	c.b	PROPN
ftr-353	83	9	.	.	PROPN
ftr-353	83	10	113	113	NUM
ftr-353	83	11	,	,	PUNCT
ftr-353	83	12	which	which	PRON
ftr-353	83	13	allowed	allow	VERB
ftr-353	83	14	deferred	deferred	ADJ
ftr-353	83	15	recognition	recognition	NOUN
ftr-353	83	16	of	of	ADP
ftr-353	83	17	crop	crop	NOUN
ftr-353	83	18	insurance	insurance	NOUN
ftr-353	83	19	proceeds	proceed	NOUN
ftr-353	83	20	under	under	ADP
ftr-353	83	21	§	§	PROPN
ftr-353	83	22	451(d	451(d	NOUN
ftr-353	83	23	)	)	PUNCT
ftr-353	83	24	to	to	ADP
ftr-353	83	25	a	a	DET
ftr-353	83	26	farmer	farmer	NOUN
ftr-353	83	27	who	who	PRON
ftr-353	83	28	,	,	PUNCT
ftr-353	83	29	under	under	ADP
ftr-353	83	30	his	his	PRON
ftr-353	83	31	normal	normal	ADJ
ftr-353	83	32	method	method	NOUN
ftr-353	83	33	of	of	ADP
ftr-353	83	34	accounting	account	VERB
ftr-353	83	35	for	for	ADP
ftr-353	83	36	crop	crop	NOUN
ftr-353	83	37	income	income	NOUN
ftr-353	83	38	,	,	PUNCT
ftr-353	83	39	deferred	defer	VERB
ftr-353	83	40	to	to	ADP
ftr-353	83	41	the	the	DET
ftr-353	83	42	following	following	ADJ
ftr-353	83	43	year	year	NOUN
ftr-353	83	44	not	not	PART
ftr-353	83	45	all	all	PRON
ftr-353	83	46	but	but	CCONJ
ftr-353	83	47	more	more	ADJ
ftr-353	83	48	than	than	ADP
ftr-353	83	49	50	50	NUM
ftr-353	83	50	percent	percent	NOUN
ftr-353	83	51	of	of	ADP
ftr-353	83	52	his	his	PRON
ftr-353	83	53	crop	crop	NOUN
ftr-353	83	54	income	income	NOUN
ftr-353	83	55	,	,	PUNCT
ftr-353	83	56	a	a	DET
ftr-353	83	57	percentage	percentage	NOUN
ftr-353	83	58	which	which	PRON
ftr-353	83	59	the	the	DET
ftr-353	83	60	ruling	ruling	NOUN
ftr-353	83	61	referred	refer	VERB
ftr-353	83	62	to	to	ADP
ftr-353	83	63	as	as	ADP
ftr-353	83	64	a	a	DET
ftr-353	83	65	“	"	PUNCT
ftr-353	83	66	substantial	substantial	ADJ
ftr-353	83	67	portion	portion	NOUN
ftr-353	83	68	”	"	PUNCT
ftr-353	83	69	of	of	ADP
ftr-353	83	70	the	the	DET
ftr-353	83	71	farmer	farmer	NOUN
ftr-353	83	72	’s	’s	PART
ftr-353	83	73	annual	annual	ADJ
ftr-353	83	74	crop	crop	NOUN
ftr-353	83	75	income	income	NOUN
ftr-353	83	76	,	,	PUNCT
ftr-353	84	1	and	and	CCONJ
ftr-353	85	1	concluded	conclude	VERB
ftr-353	85	2	that	that	SCONJ
ftr-353	85	3	because	because	SCONJ
ftr-353	85	4	the	the	DET
ftr-353	85	5	taxpayers	taxpayer	NOUN
ftr-353	85	6	did	do	AUX
ftr-353	85	7	not	not	PART
ftr-353	85	8	normally	normally	ADV
ftr-353	85	9	defer	defer	VERB
ftr-353	85	10	a	a	DET
ftr-353	85	11	substantial	substantial	ADJ
ftr-353	85	12	portion	portion	NOUN
ftr-353	85	13	of	of	ADP
ftr-353	85	14	their	their	PRON
ftr-353	85	15	crop	crop	NOUN
ftr-353	85	16	income	income	NOUN
ftr-353	85	17	—	—	PUNCT
ftr-353	85	18	35	35	NUM
ftr-353	85	19	percent	percent	NOUN
ftr-353	85	20	not	not	PART
ftr-353	85	21	being	be	AUX
ftr-353	85	22	“	"	PUNCT
ftr-353	85	23	substantial	substantial	ADJ
ftr-353	85	24	”	"	PUNCT
ftr-353	85	25	for	for	ADP
ftr-353	85	26	this	this	DET
ftr-353	85	27	purpose	purpose	NOUN
ftr-353	85	28	—	—	PUNCT
ftr-353	85	29	§	§	PROPN
ftr-353	85	30	451(d	451(d	NOUN
ftr-353	85	31	)	)	PUNCT
ftr-353	85	32	was	be	AUX
ftr-353	85	33	inapplicable	inapplicable	ADJ
ftr-353	85	34	.	.	PUNCT
ftr-353	86	1	(	(	PUNCT
ftr-353	86	2	a	a	X
ftr-353	86	3	)	)	PUNCT
ftr-353	86	4	affirmed	affirm	VERB
ftr-353	86	5	,	,	PUNCT
ftr-353	86	6	568	568	NUM
ftr-353	86	7	f.3d	f.3d	NUM
ftr-353	86	8	662	662	NUM
ftr-353	86	9	(	(	PUNCT
ftr-353	86	10	8th	8th	ADJ
ftr-353	86	11	cir	cir	NOUN
ftr-353	86	12	.	.	PUNCT
ftr-353	87	1	6/10/09	6/10/09	NUM
ftr-353	87	2	)	)	PUNCT
ftr-353	87	3	.	.	PUNCT
ftr-353	88	1	the	the	DET
ftr-353	88	2	court	court	NOUN
ftr-353	88	3	of	of	ADP
ftr-353	88	4	appeals	appeal	NOUN
ftr-353	88	5	also	also	ADV
ftr-353	88	6	followed	follow	VERB
ftr-353	88	7	rev	rev	PROPN
ftr-353	88	8	.	.	PROPN
ftr-353	88	9	rul	rul	NOUN
ftr-353	88	10	.	.	PUNCT
ftr-353	89	1	74	74	NUM
ftr-353	89	2	-	-	SYM
ftr-353	89	3	145	145	NUM
ftr-353	89	4	,	,	PUNCT
ftr-353	89	5	stating	state	VERB
ftr-353	89	6	as	as	SCONJ
ftr-353	89	7	follows	follow	VERB
ftr-353	89	8	:	:	PUNCT
ftr-353	89	9	“	"	PUNCT
ftr-353	89	10	the	the	DET
ftr-353	89	11	legislative	legislative	ADJ
ftr-353	89	12	history	history	NOUN
ftr-353	89	13	,	,	PUNCT
ftr-353	89	14	however	however	ADV
ftr-353	89	15	,	,	PUNCT
ftr-353	89	16	indicates	indicate	VERB
ftr-353	89	17	congress	congress	PROPN
ftr-353	89	18	intended	intend	VERB
ftr-353	89	19	§	§	PROPN
ftr-353	89	20	451(d	451(d	NOUN
ftr-353	89	21	)	)	PUNCT
ftr-353	89	22	to	to	PART
ftr-353	89	23	ameliorate	ameliorate	VERB
ftr-353	89	24	the	the	DET
ftr-353	89	25	effects	effect	NOUN
ftr-353	89	26	of	of	ADP
ftr-353	89	27	forcing	force	VERB
ftr-353	89	28	farmers	farmer	NOUN
ftr-353	89	29	to	to	PART
ftr-353	89	30	report	report	VERB
ftr-353	89	31	two	two	NUM
ftr-353	89	32	years	year	NOUN
ftr-353	89	33	of	of	ADP
ftr-353	89	34	income	income	NOUN
ftr-353	89	35	in	in	ADP
ftr-353	89	36	a	a	DET
ftr-353	89	37	single	single	ADJ
ftr-353	89	38	tax	tax	NOUN
ftr-353	89	39	year	year	NOUN
ftr-353	89	40	.	.	PUNCT
ftr-353	90	1	because	because	SCONJ
ftr-353	90	2	of	of	ADP
ftr-353	90	3	congress	congress	PROPN
ftr-353	90	4	’	'	PUNCT
ftr-353	90	5	clearly	clearly	ADV
ftr-353	90	6	expressed	express	VERB
ftr-353	90	7	intent	intent	NOUN
ftr-353	90	8	,	,	PUNCT
ftr-353	90	9	the	the	DET
ftr-353	90	10	irs	irs	PROPN
ftr-353	90	11	’s	’s	PART
ftr-353	90	12	revenue	revenue	NOUN
ftr-353	90	13	ruling	ruling	NOUN
ftr-353	90	14	reasonably	reasonably	ADV
ftr-353	90	15	concludes	conclude	VERB
ftr-353	90	16	only	only	ADV
ftr-353	90	17	farmers	farmer	NOUN
ftr-353	90	18	who	who	PRON
ftr-353	90	19	customarily	customarily	ADV
ftr-353	90	20	defer	defer	VERB
ftr-353	90	21	all	all	PRON
ftr-353	90	22	or	or	CCONJ
ftr-353	90	23	a	a	DET
ftr-353	90	24	substantial	substantial	ADJ
ftr-353	90	25	portion	portion	NOUN
ftr-353	90	26	of	of	ADP
ftr-353	90	27	their	their	PRON
ftr-353	90	28	crop	crop	NOUN
ftr-353	90	29	income	income	NOUN
ftr-353	90	30	to	to	ADP
ftr-353	90	31	the	the	DET
ftr-353	90	32	tax	tax	NOUN
ftr-353	90	33	year	year	NOUN
ftr-353	90	34	following	follow	VERB
ftr-353	90	35	production	production	NOUN
ftr-353	90	36	were	be	AUX
ftr-353	90	37	intended	intend	VERB
ftr-353	90	38	to	to	PART
ftr-353	90	39	benefit	benefit	VERB
ftr-353	90	40	from	from	ADP
ftr-353	90	41	a	a	DET
ftr-353	90	42	§	§	PROPN
ftr-353	90	43	451(d	451(d	NOUN
ftr-353	90	44	)	)	PUNCT
ftr-353	90	45	deferment	deferment	NOUN
ftr-353	90	46	of	of	ADP
ftr-353	90	47	insurance	insurance	NOUN
ftr-353	90	48	proceeds	proceed	NOUN
ftr-353	90	49	.	.	PUNCT
ftr-353	90	50	”	"	PUNCT
ftr-353	91	1	the	the	DET
ftr-353	91	2	court	court	NOUN
ftr-353	91	3	also	also	ADV
ftr-353	91	4	rejected	reject	VERB
ftr-353	91	5	the	the	DET
ftr-353	91	6	taxpayers	taxpayer	NOUN
ftr-353	91	7	’	’	PART
ftr-353	91	8	alternative	alternative	ADJ
ftr-353	91	9	argument	argument	NOUN
ftr-353	91	10	that	that	SCONJ
ftr-353	91	11	they	they	PRON
ftr-353	91	12	satisfied	satisfy	VERB
ftr-353	91	13	the	the	DET
ftr-353	91	14	substantial	substantial	ADJ
ftr-353	91	15	portion	portion	NOUN
ftr-353	91	16	test	test	NOUN
ftr-353	91	17	because	because	SCONJ
ftr-353	91	18	they	they	PRON
ftr-353	91	19	deferred	defer	VERB
ftr-353	91	20	more	more	ADJ
ftr-353	91	21	than	than	ADP
ftr-353	91	22	fifty	fifty	NUM
ftr-353	91	23	percent	percent	NOUN
ftr-353	91	24	of	of	ADP
ftr-353	91	25	aggregate	aggregate	ADJ
ftr-353	91	26	annual	annual	ADJ
ftr-353	91	27	crop	crop	NOUN
ftr-353	91	28	income	income	NOUN
ftr-353	91	29	.	.	PUNCT
ftr-353	92	1	reg	reg	NOUN
ftr-353	92	2	.	.	PUNCT
ftr-353	93	1	§	§	PROPN
ftr-353	93	2	1.451	1.451	NUM
ftr-353	93	3	-	-	PUNCT
ftr-353	93	4	6(a)(2	6(a)(2	NOUN
ftr-353	93	5	)	)	PUNCT
ftr-353	93	6	requires	require	VERB
ftr-353	93	7	a	a	DET
ftr-353	93	8	farmer	farmer	NOUN
ftr-353	93	9	who	who	PRON
ftr-353	93	10	receives	receive	VERB
ftr-353	93	11	crop	crop	NOUN
ftr-353	93	12	insurance	insurance	NOUN
ftr-353	93	13	proceeds	proceed	NOUN
ftr-353	93	14	from	from	ADP
ftr-353	93	15	two	two	NUM
ftr-353	93	16	or	or	CCONJ
ftr-353	93	17	more	more	ADV
ftr-353	93	18	damaged	damage	VERB
ftr-353	93	19	crops	crop	NOUN
ftr-353	93	20	,	,	PUNCT
ftr-353	93	21	and	and	CCONJ
ftr-353	93	22	elects	elect	NOUN
ftr-353	93	23	to	to	PART
ftr-353	93	24	defer	defer	VERB
ftr-353	93	25	insurance	insurance	NOUN
ftr-353	93	26	proceeds	proceed	NOUN
ftr-353	93	27	under	under	ADP
ftr-353	93	28	§	§	PROPN
ftr-353	93	29	451(d	451(d	NOUN
ftr-353	93	30	)	)	PUNCT
ftr-353	93	31	,	,	PUNCT
ftr-353	93	32	to	to	PART
ftr-353	93	33	defer	defer	VERB
ftr-353	93	34	all	all	DET
ftr-353	93	35	insurance	insurance	NOUN
ftr-353	93	36	proceeds	proceed	NOUN
ftr-353	93	37	attributable	attributable	ADJ
ftr-353	93	38	to	to	ADP
ftr-353	93	39	crops	crop	NOUN
ftr-353	93	40	constituting	constitute	VERB
ftr-353	93	41	a	a	DET
ftr-353	93	42	single	single	ADJ
ftr-353	93	43	trade	trade	NOUN
ftr-353	93	44	or	or	CCONJ
ftr-353	93	45	business	business	NOUN
ftr-353	93	46	.	.	PUNCT
ftr-353	94	1	on	on	ADP
ftr-353	94	2	the	the	DET
ftr-353	94	3	basis	basis	NOUN
ftr-353	94	4	of	of	ADP
ftr-353	94	5	this	this	DET
ftr-353	94	6	provision	provision	NOUN
ftr-353	94	7	,	,	PUNCT
ftr-353	94	8	the	the	DET
ftr-353	94	9	taxpayers	taxpayer	NOUN
ftr-353	94	10	claimed	claim	VERB
ftr-353	94	11	that	that	SCONJ
ftr-353	94	12	the	the	DET
ftr-353	94	13	substantial	substantial	ADJ
ftr-353	94	14	portion	portion	NOUN
ftr-353	94	15	test	test	NOUN
ftr-353	94	16	applies	apply	VERB
ftr-353	94	17	to	to	ADP
ftr-353	94	18	the	the	DET
ftr-353	94	19	entire	entire	ADJ
ftr-353	94	20	farming	farming	NOUN
ftr-353	94	21	operation	operation	NOUN
ftr-353	94	22	,	,	PUNCT
ftr-353	94	23	not	not	PART
ftr-353	94	24	to	to	ADP
ftr-353	94	25	a	a	DET
ftr-353	94	26	single	single	ADJ
ftr-353	94	27	crop	crop	NOUN
ftr-353	94	28	.	.	PUNCT
ftr-353	95	1	the	the	DET
ftr-353	95	2	court	court	NOUN
ftr-353	95	3	held	hold	VERB
ftr-353	95	4	that	that	SCONJ
ftr-353	95	5	reg	reg	NOUN
ftr-353	95	6	.	.	PUNCT
ftr-353	96	1	§	§	PROPN
ftr-353	96	2	1.451	1.451	NUM
ftr-353	96	3	-	-	PUNCT
ftr-353	96	4	6(a)(2	6(a)(2	NOUN
ftr-353	96	5	)	)	PUNCT
ftr-353	96	6	did	do	AUX
ftr-353	96	7	not	not	PART
ftr-353	96	8	apply	apply	VERB
ftr-353	96	9	because	because	SCONJ
ftr-353	96	10	it	it	PRON
ftr-353	96	11	only	only	ADV
ftr-353	96	12	applies	apply	VERB
ftr-353	96	13	“	"	PUNCT
ftr-353	96	14	[	[	X
ftr-353	96	15	i]n	i]n	VERB
ftr-353	96	16	the	the	DET
ftr-353	96	17	case	case	NOUN
ftr-353	96	18	of	of	ADP
ftr-353	96	19	a	a	DET
ftr-353	96	20	taxpayer	taxpayer	NOUN
ftr-353	96	21	who	who	PRON
ftr-353	96	22	receives	receive	VERB
ftr-353	96	23	insurance	insurance	NOUN
ftr-353	96	24	proceeds	proceed	NOUN
ftr-353	96	25	as	as	ADP
ftr-353	96	26	a	a	DET
ftr-353	96	27	87	87	NUM
ftr-353	96	28	florida	florida	PROPN
ftr-353	96	29	tax	tax	NOUN
ftr-353	96	30	review	review	NOUN
ftr-353	97	1	[	[	X
ftr-353	97	2	vol	vol	NOUN
ftr-353	97	3	.	.	PUNCT
ftr-353	97	4	10	10	NUM
ftr-353	97	5	:	:	PUNCT
ftr-353	97	6	si	si	PROPN
ftr-353	97	7	result	result	NOUN
ftr-353	97	8	of	of	ADP
ftr-353	97	9	the	the	DET
ftr-353	97	10	destruction	destruction	NOUN
ftr-353	97	11	of	of	ADP
ftr-353	97	12	,	,	PUNCT
ftr-353	97	13	or	or	CCONJ
ftr-353	97	14	damage	damage	NOUN
ftr-353	97	15	to	to	ADP
ftr-353	97	16	,	,	PUNCT
ftr-353	97	17	two	two	NUM
ftr-353	97	18	or	or	CCONJ
ftr-353	97	19	more	more	ADV
ftr-353	97	20	specific	specific	ADJ
ftr-353	97	21	crops	crop	NOUN
ftr-353	97	22	...	...	PUNCT
ftr-353	97	23	”	"	PUNCT
ftr-353	97	24	and	and	CCONJ
ftr-353	97	25	the	the	DET
ftr-353	97	26	insurance	insurance	NOUN
ftr-353	97	27	proceeds	proceed	VERB
ftr-353	97	28	in	in	ADP
ftr-353	97	29	the	the	DET
ftr-353	97	30	instant	instant	ADJ
ftr-353	97	31	case	case	NOUN
ftr-353	97	32	related	relate	VERB
ftr-353	97	33	only	only	ADV
ftr-353	97	34	to	to	ADP
ftr-353	97	35	one	one	NUM
ftr-353	97	36	crop	crop	NOUN
ftr-353	97	37	.	.	PUNCT
ftr-353	98	1	3	3	X
ftr-353	98	2	.	.	X
ftr-353	98	3	is	be	AUX
ftr-353	98	4	whether	whether	SCONJ
ftr-353	98	5	a	a	DET
ftr-353	98	6	purported	purport	VERB
ftr-353	98	7	sale	sale	NOUN
ftr-353	98	8	is	be	AUX
ftr-353	98	9	bona	bona	ADJ
ftr-353	98	10	fide	fide	ADJ
ftr-353	98	11	really	really	ADV
ftr-353	98	12	a	a	DET
ftr-353	98	13	fact	fact	NOUN
ftr-353	98	14	question	question	NOUN
ftr-353	98	15	for	for	ADP
ftr-353	98	16	the	the	DET
ftr-353	98	17	jury	jury	NOUN
ftr-353	98	18	rather	rather	ADV
ftr-353	98	19	than	than	ADP
ftr-353	98	20	a	a	DET
ftr-353	98	21	question	question	NOUN
ftr-353	98	22	of	of	ADP
ftr-353	98	23	law	law	NOUN
ftr-353	98	24	?	?	PUNCT
ftr-353	99	1	“	"	PUNCT
ftr-353	99	2	yes	yes	INTJ
ftr-353	99	3	,	,	PUNCT
ftr-353	99	4	”	"	PUNCT
ftr-353	99	5	says	say	VERB
ftr-353	99	6	the	the	DET
ftr-353	99	7	fourth	fourth	ADJ
ftr-353	99	8	circuit	circuit	NOUN
ftr-353	99	9	.	.	PUNCT
ftr-353	100	1	volvo	volvo	PROPN
ftr-353	100	2	cars	car	NOUN
ftr-353	100	3	of	of	ADP
ftr-353	100	4	north	north	PROPN
ftr-353	100	5	america	america	PROPN
ftr-353	100	6	,	,	PUNCT
ftr-353	100	7	llc	llc	PROPN
ftr-353	100	8	v.	v.	PROPN
ftr-353	100	9	united	united	PROPN
ftr-353	100	10	states	states	PROPN
ftr-353	100	11	,	,	PUNCT
ftr-353	100	12	571	571	NUM
ftr-353	100	13	f.3d	f.3d	NUM
ftr-353	100	14	373	373	NUM
ftr-353	100	15	(	(	PUNCT
ftr-353	100	16	4th	4th	ADJ
ftr-353	100	17	cir	cir	NOUN
ftr-353	100	18	.	.	PUNCT
ftr-353	101	1	7/9/09	7/9/09	NUM
ftr-353	101	2	)	)	PUNCT
ftr-353	101	3	.	.	PUNCT
ftr-353	102	1	volvo	volvo	PROPN
ftr-353	102	2	sold	sell	VERB
ftr-353	102	3	excess	excess	ADJ
ftr-353	102	4	parts	part	NOUN
ftr-353	102	5	inventory	inventory	NOUN
ftr-353	102	6	to	to	ADP
ftr-353	102	7	a	a	DET
ftr-353	102	8	purchaser	purchaser	NOUN
ftr-353	102	9	who	who	PRON
ftr-353	102	10	would	would	AUX
ftr-353	102	11	store	store	VERB
ftr-353	102	12	the	the	DET
ftr-353	102	13	parts	part	NOUN
ftr-353	102	14	for	for	ADP
ftr-353	102	15	up	up	ADP
ftr-353	102	16	to	to	PART
ftr-353	102	17	15	15	NUM
ftr-353	102	18	years	year	NOUN
ftr-353	102	19	in	in	ADP
ftr-353	102	20	its	its	PRON
ftr-353	102	21	own	own	ADJ
ftr-353	102	22	warehouses	warehouse	NOUN
ftr-353	102	23	.	.	PUNCT
ftr-353	103	1	under	under	ADP
ftr-353	103	2	the	the	DET
ftr-353	103	3	original	original	ADJ
ftr-353	103	4	1981	1981	NUM
ftr-353	103	5	contract	contract	NOUN
ftr-353	103	6	,	,	PUNCT
ftr-353	103	7	volvo	volvo	PROPN
ftr-353	103	8	not	not	PART
ftr-353	103	9	only	only	ADV
ftr-353	103	10	retained	retain	VERB
ftr-353	103	11	the	the	DET
ftr-353	103	12	right	right	NOUN
ftr-353	103	13	to	to	PART
ftr-353	103	14	repurchase	repurchase	VERB
ftr-353	103	15	the	the	DET
ftr-353	103	16	inventory	inventory	NOUN
ftr-353	103	17	at	at	ADP
ftr-353	103	18	90	90	NUM
ftr-353	103	19	%	%	NOUN
ftr-353	103	20	of	of	ADP
ftr-353	103	21	standard	standard	ADJ
ftr-353	103	22	cost	cost	NOUN
ftr-353	103	23	,	,	PUNCT
ftr-353	103	24	but	but	CCONJ
ftr-353	103	25	in	in	ADP
ftr-353	103	26	addition	addition	NOUN
ftr-353	103	27	,	,	PUNCT
ftr-353	103	28	the	the	DET
ftr-353	103	29	purchaser	purchaser	NOUN
ftr-353	103	30	was	be	AUX
ftr-353	103	31	required	require	VERB
ftr-353	103	32	to	to	PART
ftr-353	103	33	notify	notify	VERB
ftr-353	103	34	volvo	volvo	PROPN
ftr-353	103	35	prior	prior	ADV
ftr-353	103	36	to	to	ADP
ftr-353	103	37	any	any	DET
ftr-353	103	38	planned	plan	VERB
ftr-353	103	39	disposition	disposition	NOUN
ftr-353	103	40	of	of	ADP
ftr-353	103	41	volvo	volvo	PROPN
ftr-353	103	42	parts	part	NOUN
ftr-353	103	43	inventory	inventory	NOUN
ftr-353	103	44	to	to	ADP
ftr-353	103	45	third	third	ADJ
ftr-353	103	46	parties	party	NOUN
ftr-353	103	47	,	,	PUNCT
ftr-353	103	48	giving	give	VERB
ftr-353	103	49	volvo	volvo	NOUN
ftr-353	103	50	an	an	DET
ftr-353	103	51	opportunity	opportunity	NOUN
ftr-353	103	52	to	to	PART
ftr-353	103	53	repurchase	repurchase	VERB
ftr-353	103	54	that	that	DET
ftr-353	103	55	inventory	inventory	NOUN
ftr-353	103	56	before	before	ADV
ftr-353	103	57	was	be	AUX
ftr-353	103	58	sold	sell	VERB
ftr-353	103	59	it	it	PRON
ftr-353	103	60	to	to	ADP
ftr-353	103	61	others	other	NOUN
ftr-353	103	62	.	.	PUNCT
ftr-353	104	1	either	either	DET
ftr-353	104	2	party	party	NOUN
ftr-353	104	3	had	have	VERB
ftr-353	104	4	the	the	DET
ftr-353	104	5	right	right	NOUN
ftr-353	104	6	to	to	PART
ftr-353	104	7	cancel	cancel	VERB
ftr-353	104	8	the	the	DET
ftr-353	104	9	arrangement	arrangement	NOUN
ftr-353	104	10	unilaterally	unilaterally	ADV
ftr-353	104	11	upon	upon	SCONJ
ftr-353	104	12	60	60	NUM
ftr-353	104	13	days	day	NOUN
ftr-353	104	14	written	write	VERB
ftr-353	104	15	notice	notice	NOUN
ftr-353	104	16	.	.	PUNCT
ftr-353	105	1	an	an	DET
ftr-353	105	2	amended	amend	VERB
ftr-353	105	3	1983	1983	NUM
ftr-353	105	4	agreement	agreement	NOUN
ftr-353	105	5	eliminated	eliminate	VERB
ftr-353	105	6	the	the	DET
ftr-353	105	7	right	right	NOUN
ftr-353	105	8	to	to	PART
ftr-353	105	9	prior	prior	ADJ
ftr-353	105	10	notice	notice	NOUN
ftr-353	105	11	before	before	SCONJ
ftr-353	105	12	the	the	DET
ftr-353	105	13	inventory	inventory	NOUN
ftr-353	105	14	was	be	AUX
ftr-353	105	15	sold	sell	VERB
ftr-353	105	16	to	to	ADP
ftr-353	105	17	a	a	DET
ftr-353	105	18	third	third	ADJ
ftr-353	105	19	party	party	NOUN
ftr-353	105	20	.	.	PUNCT
ftr-353	106	1	the	the	DET
ftr-353	106	2	irs	irs	PROPN
ftr-353	106	3	challenged	challenge	VERB
ftr-353	106	4	volvo	volvo	PROPN
ftr-353	106	5	’s	’s	PART
ftr-353	106	6	loss	loss	NOUN
ftr-353	106	7	deductions	deduction	NOUN
ftr-353	106	8	on	on	ADP
ftr-353	106	9	the	the	DET
ftr-353	106	10	parts	part	NOUN
ftr-353	106	11	sales	sale	NOUN
ftr-353	106	12	,	,	PUNCT
ftr-353	106	13	asserting	assert	VERB
ftr-353	106	14	that	that	SCONJ
ftr-353	106	15	the	the	DET
ftr-353	106	16	sales	sale	NOUN
ftr-353	106	17	were	be	AUX
ftr-353	106	18	not	not	PART
ftr-353	106	19	bona	bona	ADJ
ftr-353	106	20	fide	fide	ADJ
ftr-353	106	21	.	.	PUNCT
ftr-353	107	1	volvo	volvo	PROPN
ftr-353	107	2	conceded	concede	VERB
ftr-353	107	3	that	that	SCONJ
ftr-353	107	4	under	under	ADP
ftr-353	107	5	the	the	DET
ftr-353	107	6	test	test	NOUN
ftr-353	107	7	of	of	ADP
ftr-353	107	8	paccar	paccar	PROPN
ftr-353	107	9	,	,	PUNCT
ftr-353	107	10	inc	inc	PROPN
ftr-353	107	11	.	.	PROPN
ftr-353	108	1	v.	v.	PROPN
ftr-353	108	2	commissioner	commissioner	PROPN
ftr-353	108	3	,	,	PUNCT
ftr-353	108	4	85	85	NUM
ftr-353	108	5	t.c	t.c	PROPN
ftr-353	108	6	.	.	PROPN
ftr-353	108	7	754	754	NUM
ftr-353	108	8	(	(	PUNCT
ftr-353	108	9	1985	1985	NUM
ftr-353	108	10	)	)	PUNCT
ftr-353	108	11	,	,	PUNCT
ftr-353	108	12	aff’d	aff’d	VERB
ftr-353	108	13	,	,	PUNCT
ftr-353	108	14	849	849	NUM
ftr-353	108	15	f.2d	f.2d	SYM
ftr-353	108	16	393	393	NUM
ftr-353	108	17	(	(	PUNCT
ftr-353	108	18	9th	9th	ADJ
ftr-353	108	19	cir	cir	NOUN
ftr-353	108	20	.	.	PUNCT
ftr-353	108	21	1988	1988	NUM
ftr-353	108	22	)	)	PUNCT
ftr-353	108	23	,	,	PUNCT
ftr-353	108	24	the	the	DET
ftr-353	108	25	sales	sale	NOUN
ftr-353	108	26	pursuant	pursuant	ADJ
ftr-353	108	27	to	to	ADP
ftr-353	108	28	the	the	DET
ftr-353	108	29	first	first	ADJ
ftr-353	108	30	contract	contract	NOUN
ftr-353	108	31	[	[	X
ftr-353	108	32	1981	1981	NUM
ftr-353	108	33	and	and	CCONJ
ftr-353	108	34	1982	1982	NUM
ftr-353	108	35	sales	sale	NOUN
ftr-353	108	36	]	]	PUNCT
ftr-353	108	37	were	be	AUX
ftr-353	108	38	not	not	PART
ftr-353	108	39	bona	bona	ADJ
ftr-353	108	40	fide	fide	ADJ
ftr-353	108	41	,	,	PUNCT
ftr-353	108	42	but	but	CCONJ
ftr-353	108	43	argued	argue	VERB
ftr-353	108	44	that	that	SCONJ
ftr-353	108	45	all	all	PRON
ftr-353	108	46	of	of	ADP
ftr-353	108	47	the	the	DET
ftr-353	108	48	sales	sale	NOUN
ftr-353	108	49	in	in	ADP
ftr-353	108	50	1983	1983	NUM
ftr-353	108	51	and	and	CCONJ
ftr-353	108	52	thereafter	thereafter	ADV
ftr-353	108	53	were	be	AUX
ftr-353	108	54	governed	govern	VERB
ftr-353	108	55	by	by	ADP
ftr-353	108	56	the	the	DET
ftr-353	108	57	1983	1983	NUM
ftr-353	108	58	contract	contract	NOUN
ftr-353	108	59	and	and	CCONJ
ftr-353	108	60	that	that	SCONJ
ftr-353	108	61	they	they	PRON
ftr-353	108	62	were	be	AUX
ftr-353	108	63	bona	bona	ADJ
ftr-353	108	64	fide	fide	ADJ
ftr-353	108	65	sales	sale	NOUN
ftr-353	108	66	.	.	PUNCT
ftr-353	109	1	in	in	ADP
ftr-353	109	2	the	the	DET
ftr-353	109	3	refund	refund	NOUN
ftr-353	109	4	suit	suit	NOUN
ftr-353	109	5	,	,	PUNCT
ftr-353	109	6	the	the	DET
ftr-353	109	7	district	district	NOUN
ftr-353	109	8	court	court	NOUN
ftr-353	109	9	instructed	instruct	VERB
ftr-353	109	10	the	the	DET
ftr-353	109	11	jury	jury	NOUN
ftr-353	109	12	on	on	ADP
ftr-353	109	13	the	the	DET
ftr-353	109	14	four	four	NUM
ftr-353	109	15	relevant	relevant	ADJ
ftr-353	109	16	factors	factor	NOUN
ftr-353	109	17	set	set	VERB
ftr-353	109	18	forth	forth	ADP
ftr-353	109	19	by	by	ADP
ftr-353	109	20	the	the	DET
ftr-353	109	21	tax	tax	NOUN
ftr-353	109	22	court	court	NOUN
ftr-353	109	23	in	in	ADP
ftr-353	109	24	paccar	paccar	NOUN
ftr-353	109	25	,	,	PUNCT
ftr-353	109	26	and	and	CCONJ
ftr-353	109	27	submitted	submit	VERB
ftr-353	109	28	two	two	NUM
ftr-353	109	29	questions	question	NOUN
ftr-353	109	30	to	to	ADP
ftr-353	109	31	the	the	DET
ftr-353	109	32	jury	jury	NOUN
ftr-353	109	33	:	:	PUNCT
ftr-353	109	34	(	(	PUNCT
ftr-353	109	35	1	1	X
ftr-353	109	36	)	)	PUNCT
ftr-353	109	37	whether	whether	SCONJ
ftr-353	109	38	there	there	PRON
ftr-353	109	39	was	be	VERB
ftr-353	109	40	a	a	DET
ftr-353	109	41	bona	bona	ADJ
ftr-353	109	42	fide	fide	ADJ
ftr-353	109	43	sale	sale	NOUN
ftr-353	109	44	of	of	ADP
ftr-353	109	45	inventory	inventory	NOUN
ftr-353	109	46	physically	physically	ADV
ftr-353	109	47	transferred	transfer	VERB
ftr-353	109	48	before	before	ADP
ftr-353	109	49	execution	execution	NOUN
ftr-353	109	50	of	of	ADP
ftr-353	109	51	the	the	DET
ftr-353	109	52	1983	1983	NUM
ftr-353	109	53	contract	contract	NOUN
ftr-353	109	54	;	;	PUNCT
ftr-353	109	55	and	and	CCONJ
ftr-353	109	56	(	(	PUNCT
ftr-353	109	57	2	2	X
ftr-353	109	58	)	)	PUNCT
ftr-353	109	59	whether	whether	SCONJ
ftr-353	109	60	there	there	PRON
ftr-353	109	61	was	be	VERB
ftr-353	109	62	a	a	DET
ftr-353	109	63	bona	bona	ADJ
ftr-353	109	64	fide	fide	ADJ
ftr-353	109	65	sale	sale	NOUN
ftr-353	109	66	of	of	ADP
ftr-353	109	67	inventory	inventory	NOUN
ftr-353	109	68	physically	physically	ADV
ftr-353	109	69	transferred	transfer	VERB
ftr-353	109	70	after	after	ADP
ftr-353	109	71	execution	execution	NOUN
ftr-353	109	72	of	of	ADP
ftr-353	109	73	the	the	DET
ftr-353	109	74	1983	1983	NUM
ftr-353	109	75	contract	contract	NOUN
ftr-353	109	76	.	.	PUNCT
ftr-353	110	1	the	the	DET
ftr-353	110	2	jury	jury	NOUN
ftr-353	110	3	returned	return	VERB
ftr-353	110	4	a	a	DET
ftr-353	110	5	verdict	verdict	NOUN
ftr-353	110	6	in	in	ADP
ftr-353	110	7	volvo	volvo	PROPN
ftr-353	110	8	’s	’s	PART
ftr-353	110	9	favor	favor	NOUN
ftr-353	110	10	.	.	PUNCT
ftr-353	111	1	however	however	ADV
ftr-353	111	2	,	,	PUNCT
ftr-353	111	3	the	the	DET
ftr-353	111	4	district	district	NOUN
ftr-353	111	5	court	court	NOUN
ftr-353	111	6	entered	enter	VERB
ftr-353	111	7	a	a	DET
ftr-353	111	8	judgment	judgment	NOUN
ftr-353	111	9	notwithstanding	notwithstanding	ADP
ftr-353	111	10	the	the	DET
ftr-353	111	11	verdict	verdict	NOUN
ftr-353	111	12	in	in	ADP
ftr-353	111	13	favor	favor	NOUN
ftr-353	111	14	of	of	ADP
ftr-353	111	15	the	the	DET
ftr-353	111	16	government	government	NOUN
ftr-353	111	17	with	with	ADP
ftr-353	111	18	respect	respect	NOUN
ftr-353	111	19	to	to	ADP
ftr-353	111	20	transfers	transfer	NOUN
ftr-353	111	21	of	of	ADP
ftr-353	111	22	inventory	inventory	NOUN
ftr-353	111	23	made	make	VERB
ftr-353	111	24	prior	prior	ADV
ftr-353	111	25	to	to	ADP
ftr-353	111	26	execution	execution	NOUN
ftr-353	111	27	of	of	ADP
ftr-353	111	28	the	the	DET
ftr-353	111	29	amended	amend	VERB
ftr-353	111	30	contract	contract	NOUN
ftr-353	111	31	,	,	PUNCT
ftr-353	111	32	concluding	conclude	VERB
ftr-353	111	33	as	as	ADP
ftr-353	111	34	a	a	DET
ftr-353	111	35	matter	matter	NOUN
ftr-353	111	36	of	of	ADP
ftr-353	111	37	law	law	NOUN
ftr-353	111	38	that	that	PRON
ftr-353	111	39	the	the	DET
ftr-353	111	40	amended	amend	VERB
ftr-353	111	41	contract	contract	NOUN
ftr-353	111	42	did	do	AUX
ftr-353	111	43	not	not	PART
ftr-353	111	44	address	address	VERB
ftr-353	111	45	inventory	inventory	NOUN
ftr-353	111	46	previously	previously	ADV
ftr-353	111	47	transferred	transfer	VERB
ftr-353	111	48	to	to	ADP
ftr-353	111	49	the	the	DET
ftr-353	111	50	warehouser	warehouser	NOUN
ftr-353	111	51	.	.	PUNCT
ftr-353	112	1	on	on	ADP
ftr-353	112	2	appeal	appeal	NOUN
ftr-353	112	3	,	,	PUNCT
ftr-353	112	4	the	the	DET
ftr-353	112	5	fourth	fourth	ADJ
ftr-353	112	6	circuit	circuit	NOUN
ftr-353	112	7	(	(	PUNCT
ftr-353	112	8	judge	judge	PROPN
ftr-353	112	9	niemeyer	niemeyer	PROPN
ftr-353	112	10	)	)	PUNCT
ftr-353	112	11	vacated	vacate	VERB
ftr-353	112	12	the	the	DET
ftr-353	112	13	district	district	NOUN
ftr-353	112	14	court	court	NOUN
ftr-353	112	15	’s	’s	PART
ftr-353	112	16	judgment	judgment	NOUN
ftr-353	112	17	notwithstanding	notwithstanding	ADP
ftr-353	112	18	the	the	DET
ftr-353	112	19	verdict	verdict	NOUN
ftr-353	112	20	.	.	PUNCT
ftr-353	113	1	he	he	PRON
ftr-353	113	2	found	find	VERB
ftr-353	113	3	that	that	SCONJ
ftr-353	113	4	the	the	DET
ftr-353	113	5	jury	jury	NOUN
ftr-353	113	6	had	have	AUX
ftr-353	113	7	been	be	AUX
ftr-353	113	8	properly	properly	ADV
ftr-353	113	9	instructed	instruct	VERB
ftr-353	113	10	regarding	regard	VERB
ftr-353	113	11	the	the	DET
ftr-353	113	12	relevant	relevant	ADJ
ftr-353	113	13	law	law	NOUN
ftr-353	113	14	and	and	CCONJ
ftr-353	113	15	could	could	AUX
ftr-353	113	16	have	have	AUX
ftr-353	113	17	reasonably	reasonably	ADV
ftr-353	113	18	concluded	conclude	VERB
ftr-353	113	19	that	that	SCONJ
ftr-353	113	20	the	the	DET
ftr-353	113	21	1983	1983	NUM
ftr-353	113	22	contract	contract	NOUN
ftr-353	113	23	replaced	replace	VERB
ftr-353	113	24	the	the	DET
ftr-353	113	25	1980	1980	NUM
ftr-353	113	26	contract	contract	NOUN
ftr-353	113	27	and	and	CCONJ
ftr-353	113	28	covered	cover	VERB
ftr-353	113	29	not	not	PART
ftr-353	113	30	only	only	ADV
ftr-353	113	31	inventory	inventory	NOUN
ftr-353	113	32	to	to	PART
ftr-353	113	33	be	be	AUX
ftr-353	113	34	transferred	transfer	VERB
ftr-353	113	35	after	after	ADP
ftr-353	113	36	execution	execution	NOUN
ftr-353	113	37	of	of	ADP
ftr-353	113	38	the	the	DET
ftr-353	113	39	1983	1983	NUM
ftr-353	113	40	contract	contract	NOUN
ftr-353	113	41	but	but	CCONJ
ftr-353	113	42	also	also	ADV
ftr-353	113	43	inventory	inventory	NOUN
ftr-353	113	44	that	that	PRON
ftr-353	113	45	had	have	AUX
ftr-353	113	46	been	be	AUX
ftr-353	113	47	transferred	transfer	VERB
ftr-353	113	48	under	under	ADP
ftr-353	113	49	the	the	DET
ftr-353	113	50	1980	1980	NUM
ftr-353	113	51	contract	contract	NOUN
ftr-353	113	52	and	and	CCONJ
ftr-353	113	53	was	be	AUX
ftr-353	113	54	still	still	ADV
ftr-353	113	55	in	in	ADP
ftr-353	113	56	the	the	DET
ftr-353	113	57	purchaser	purchaser	NOUN
ftr-353	113	58	’s	’s	PART
ftr-353	113	59	warehouses	warehouse	NOUN
ftr-353	113	60	or	or	CCONJ
ftr-353	113	61	had	have	AUX
ftr-353	113	62	been	be	AUX
ftr-353	113	63	purchased	purchase	VERB
ftr-353	113	64	by	by	ADP
ftr-353	113	65	third	third	ADJ
ftr-353	113	66	parties	party	NOUN
ftr-353	113	67	.	.	PUNCT
ftr-353	114	1	•	•	NUM
ftr-353	114	2	the	the	DET
ftr-353	114	3	four	four	NUM
ftr-353	114	4	relevant	relevant	ADJ
ftr-353	114	5	factors	factor	NOUN
ftr-353	114	6	set	set	VERB
ftr-353	114	7	forth	forth	ADP
ftr-353	114	8	by	by	ADP
ftr-353	114	9	the	the	DET
ftr-353	114	10	tax	tax	NOUN
ftr-353	114	11	court	court	NOUN
ftr-353	114	12	in	in	ADP
ftr-353	114	13	paccar	paccar	NOUN
ftr-353	114	14	are	be	AUX
ftr-353	114	15	:	:	PUNCT
ftr-353	114	16	(	(	PUNCT
ftr-353	114	17	1	1	X
ftr-353	114	18	)	)	PUNCT
ftr-353	114	19	who	who	PRON
ftr-353	114	20	determined	determine	VERB
ftr-353	114	21	what	what	PRON
ftr-353	114	22	items	item	NOUN
ftr-353	114	23	were	be	AUX
ftr-353	114	24	taken	take	VERB
ftr-353	114	25	into	into	ADP
ftr-353	114	26	inventory	inventory	NOUN
ftr-353	114	27	;	;	PUNCT
ftr-353	114	28	(	(	PUNCT
ftr-353	114	29	2	2	X
ftr-353	114	30	)	)	PUNCT
ftr-353	114	31	who	who	PRON
ftr-353	114	32	determined	determine	VERB
ftr-353	114	33	when	when	SCONJ
ftr-353	114	34	to	to	PART
ftr-353	114	35	scrap	scrap	VERB
ftr-353	114	36	existing	exist	VERB
ftr-353	114	37	inventory	inventory	NOUN
ftr-353	114	38	;	;	PUNCT
ftr-353	114	39	(	(	PUNCT
ftr-353	114	40	3	3	X
ftr-353	114	41	)	)	PUNCT
ftr-353	114	42	who	who	PRON
ftr-353	114	43	determined	determine	VERB
ftr-353	114	44	when	when	SCONJ
ftr-353	114	45	to	to	PART
ftr-353	114	46	sell	sell	VERB
ftr-353	114	47	inventory	inventory	NOUN
ftr-353	114	48	;	;	PUNCT
ftr-353	114	49	and	and	CCONJ
ftr-353	114	50	(	(	PUNCT
ftr-353	114	51	4	4	X
ftr-353	114	52	)	)	PUNCT
ftr-353	114	53	who	who	PRON
ftr-353	114	54	decided	decide	VERB
ftr-353	114	55	whether	whether	SCONJ
ftr-353	114	56	to	to	PART
ftr-353	114	57	alter	alter	VERB
ftr-353	114	58	inventory	inventory	NOUN
ftr-353	114	59	.	.	PUNCT
ftr-353	115	1	2010	2010	NUM
ftr-353	115	2	]	]	PUNCT
ftr-353	115	3	recent	recent	ADJ
ftr-353	115	4	developments	development	NOUN
ftr-353	115	5	in	in	ADP
ftr-353	115	6	federal	federal	ADJ
ftr-353	115	7	income	income	NOUN
ftr-353	115	8	taxation	taxation	NOUN
ftr-353	115	9	88	88	NUM
ftr-353	115	10	4	4	NUM
ftr-353	115	11	.	.	PUNCT
ftr-353	116	1	the	the	DET
ftr-353	116	2	taxpayer	taxpayer	NOUN
ftr-353	116	3	won	win	VERB
ftr-353	116	4	the	the	DET
ftr-353	116	5	substantive	substantive	ADJ
ftr-353	116	6	issue	issue	NOUN
ftr-353	116	7	,	,	PUNCT
ftr-353	116	8	but	but	CCONJ
ftr-353	116	9	footfaulted	footfaulte	VERB
ftr-353	116	10	on	on	ADP
ftr-353	116	11	seeking	seek	VERB
ftr-353	116	12	a	a	DET
ftr-353	116	13	change	change	NOUN
ftr-353	116	14	in	in	ADP
ftr-353	116	15	method	method	NOUN
ftr-353	116	16	of	of	ADP
ftr-353	116	17	accounting	accounting	NOUN
ftr-353	116	18	,	,	PUNCT
ftr-353	116	19	so	so	ADV
ftr-353	116	20	most	most	ADJ
ftr-353	116	21	of	of	ADP
ftr-353	116	22	the	the	DET
ftr-353	116	23	deficiency	deficiency	NOUN
ftr-353	116	24	is	be	AUX
ftr-353	116	25	upheld	uphold	VERB
ftr-353	116	26	.	.	PUNCT
ftr-353	117	1	but	but	CCONJ
ftr-353	117	2	in	in	ADP
ftr-353	117	3	future	future	ADJ
ftr-353	117	4	years	year	NOUN
ftr-353	117	5	,	,	PUNCT
ftr-353	117	6	it	it	PRON
ftr-353	117	7	’s	’	VERB
ftr-353	117	8	“	"	PUNCT
ftr-353	117	9	ooh	ooh	INTJ
ftr-353	117	10	la	la	X
ftr-353	117	11	la	la	PROPN
ftr-353	117	12	”	"	PUNCT
ftr-353	117	13	for	for	ADP
ftr-353	117	14	the	the	DET
ftr-353	117	15	taxpayer	taxpayer	NOUN
ftr-353	117	16	!	!	PUNCT
ftr-353	118	1	capital	capital	NOUN
ftr-353	118	2	one	one	NUM
ftr-353	118	3	financial	financial	PROPN
ftr-353	118	4	corp	corp	PROPN
ftr-353	118	5	.	.	PROPN
ftr-353	119	1	v.	v.	PROPN
ftr-353	119	2	commissioner	commissioner	NOUN
ftr-353	119	3	;	;	PUNCT
ftr-353	119	4	133	133	NUM
ftr-353	119	5	t.c	t.c	PROPN
ftr-353	119	6	.	.	PUNCT
ftr-353	120	1	no	no	INTJ
ftr-353	120	2	.	.	NOUN
ftr-353	120	3	8	8	NUM
ftr-353	120	4	(	(	PUNCT
ftr-353	120	5	9/21/09	9/21/09	NUM
ftr-353	120	6	)	)	PUNCT
ftr-353	120	7	.	.	PUNCT
ftr-353	121	1	this	this	DET
ftr-353	121	2	case	case	NOUN
ftr-353	121	3	involved	involve	VERB
ftr-353	121	4	two	two	NUM
ftr-353	121	5	issues	issue	NOUN
ftr-353	121	6	and	and	CCONJ
ftr-353	121	7	over	over	ADP
ftr-353	121	8	$	$	SYM
ftr-353	121	9	280	280	NUM
ftr-353	121	10	million	million	NUM
ftr-353	121	11	—	—	PUNCT
ftr-353	121	12	$	$	SYM
ftr-353	121	13	175	175	NUM
ftr-353	121	14	million	million	NUM
ftr-353	121	15	for	for	ADP
ftr-353	121	16	one	one	NUM
ftr-353	121	17	year	year	NOUN
ftr-353	121	18	alone	alone	ADV
ftr-353	121	19	—	—	PUNCT
ftr-353	121	20	(	(	PUNCT
ftr-353	121	21	apart	apart	ADV
ftr-353	121	22	from	from	ADP
ftr-353	121	23	penalties	penalty	NOUN
ftr-353	121	24	)	)	PUNCT
ftr-353	121	25	.	.	PUNCT
ftr-353	122	1	the	the	DET
ftr-353	122	2	first	first	ADJ
ftr-353	122	3	issue	issue	NOUN
ftr-353	122	4	was	be	AUX
ftr-353	122	5	the	the	DET
ftr-353	122	6	time	time	NOUN
ftr-353	122	7	that	that	PRON
ftr-353	122	8	third	third	ADJ
ftr-353	122	9	-	-	PUNCT
ftr-353	122	10	party	party	NOUN
ftr-353	122	11	credit	credit	NOUN
ftr-353	122	12	card	card	NOUN
ftr-353	122	13	issuers	issuer	NOUN
ftr-353	122	14	are	be	AUX
ftr-353	122	15	required	require	VERB
ftr-353	122	16	to	to	PART
ftr-353	122	17	recognize	recognize	VERB
ftr-353	122	18	credit	credit	NOUN
ftr-353	122	19	card	card	NOUN
ftr-353	122	20	income	income	NOUN
ftr-353	122	21	known	know	VERB
ftr-353	122	22	as	as	ADP
ftr-353	122	23	interchange	interchange	NOUN
ftr-353	122	24	.	.	PUNCT
ftr-353	123	1	interchange	interchange	NOUN
ftr-353	123	2	is	be	AUX
ftr-353	123	3	the	the	DET
ftr-353	123	4	difference	difference	NOUN
ftr-353	123	5	between	between	ADP
ftr-353	123	6	the	the	DET
ftr-353	123	7	amount	amount	NOUN
ftr-353	123	8	charged	charge	VERB
ftr-353	123	9	on	on	ADP
ftr-353	123	10	a	a	DET
ftr-353	123	11	credit	credit	NOUN
ftr-353	123	12	card	card	NOUN
ftr-353	123	13	and	and	CCONJ
ftr-353	123	14	the	the	DET
ftr-353	123	15	lesser	less	ADJ
ftr-353	123	16	amount	amount	NOUN
ftr-353	123	17	remitted	remit	VERB
ftr-353	123	18	to	to	ADP
ftr-353	123	19	the	the	DET
ftr-353	123	20	merchant	merchant	NOUN
ftr-353	123	21	by	by	ADP
ftr-353	123	22	the	the	DET
ftr-353	123	23	issuing	issue	VERB
ftr-353	123	24	bank	bank	NOUN
ftr-353	123	25	.	.	PUNCT
ftr-353	124	1	interchange	interchange	NOUN
ftr-353	124	2	resembles	resemble	VERB
ftr-353	124	3	interest	interest	NOUN
ftr-353	124	4	in	in	ADP
ftr-353	124	5	that	that	SCONJ
ftr-353	124	6	it	it	PRON
ftr-353	124	7	is	be	AUX
ftr-353	124	8	expressed	express	VERB
ftr-353	124	9	as	as	ADP
ftr-353	124	10	a	a	DET
ftr-353	124	11	percentage	percentage	NOUN
ftr-353	124	12	of	of	ADP
ftr-353	124	13	the	the	DET
ftr-353	124	14	amount	amount	NOUN
ftr-353	124	15	lent	lent	NOUN
ftr-353	124	16	,	,	PUNCT
ftr-353	124	17	usually	usually	ADV
ftr-353	124	18	with	with	ADP
ftr-353	124	19	an	an	DET
ftr-353	124	20	additional	additional	ADJ
ftr-353	124	21	nominal	nominal	ADJ
ftr-353	124	22	fee	fee	NOUN
ftr-353	124	23	,	,	PUNCT
ftr-353	124	24	although	although	SCONJ
ftr-353	124	25	it	it	PRON
ftr-353	124	26	is	be	AUX
ftr-353	124	27	not	not	PART
ftr-353	124	28	time	time	NOUN
ftr-353	124	29	-	-	PUNCT
ftr-353	124	30	sensitive	sensitive	ADJ
ftr-353	124	31	and	and	CCONJ
ftr-353	124	32	does	do	AUX
ftr-353	124	33	not	not	PART
ftr-353	124	34	vary	vary	VERB
ftr-353	124	35	as	as	SCONJ
ftr-353	124	36	interest	interest	NOUN
ftr-353	124	37	rates	rate	NOUN
ftr-353	124	38	fluctuate	fluctuate	NOUN
ftr-353	124	39	.	.	PUNCT
ftr-353	125	1	the	the	DET
ftr-353	125	2	government	government	NOUN
ftr-353	125	3	argued	argue	VERB
ftr-353	125	4	that	that	SCONJ
ftr-353	125	5	interchange	interchange	NOUN
ftr-353	125	6	income	income	NOUN
ftr-353	125	7	was	be	AUX
ftr-353	125	8	credit	credit	NOUN
ftr-353	125	9	card	card	NOUN
ftr-353	125	10	fee	fee	NOUN
ftr-353	125	11	income	income	NOUN
ftr-353	125	12	that	that	PRON
ftr-353	125	13	was	be	AUX
ftr-353	125	14	recognized	recognize	VERB
ftr-353	125	15	under	under	ADP
ftr-353	125	16	the	the	DET
ftr-353	125	17	all	all	DET
ftr-353	125	18	events	event	NOUN
ftr-353	125	19	test	test	NOUN
ftr-353	125	20	at	at	ADP
ftr-353	125	21	the	the	DET
ftr-353	125	22	time	time	NOUN
ftr-353	125	23	the	the	DET
ftr-353	125	24	interchange	interchange	NOUN
ftr-353	125	25	accrued	accrue	VERB
ftr-353	125	26	—	—	PUNCT
ftr-353	125	27	when	when	SCONJ
ftr-353	125	28	the	the	DET
ftr-353	125	29	cardholder	cardholder	NOUN
ftr-353	125	30	’s	’s	PART
ftr-353	125	31	credit	credit	NOUN
ftr-353	125	32	card	card	NOUN
ftr-353	125	33	purchase	purchase	NOUN
ftr-353	125	34	was	be	AUX
ftr-353	125	35	settled	settle	VERB
ftr-353	125	36	through	through	ADP
ftr-353	125	37	either	either	CCONJ
ftr-353	125	38	the	the	DET
ftr-353	125	39	visa	visa	NOUN
ftr-353	125	40	or	or	CCONJ
ftr-353	125	41	mastercard	mastercard	NOUN
ftr-353	125	42	system	system	NOUN
ftr-353	125	43	—	—	PUNCT
ftr-353	125	44	while	while	SCONJ
ftr-353	125	45	the	the	DET
ftr-353	125	46	taxpayer	taxpayer	NOUN
ftr-353	125	47	argued	argue	VERB
ftr-353	125	48	that	that	SCONJ
ftr-353	125	49	the	the	DET
ftr-353	125	50	interchange	interchange	NOUN
ftr-353	125	51	income	income	NOUN
ftr-353	125	52	was	be	AUX
ftr-353	125	53	original	original	ADJ
ftr-353	125	54	issue	issue	NOUN
ftr-353	125	55	discount	discount	NOUN
ftr-353	125	56	(	(	PUNCT
ftr-353	125	57	oid	oid	NUM
ftr-353	125	58	)	)	PUNCT
ftr-353	125	59	that	that	PRON
ftr-353	125	60	was	be	AUX
ftr-353	125	61	properly	properly	ADV
ftr-353	125	62	recognized	recognize	VERB
ftr-353	125	63	under	under	ADP
ftr-353	125	64	§	§	PROPN
ftr-353	125	65	1272(a)(6)(c)(iii	1272(a)(6)(c)(iii	NUM
ftr-353	125	66	)	)	PUNCT
ftr-353	125	67	,	,	PUNCT
ftr-353	125	68	which	which	PRON
ftr-353	125	69	was	be	AUX
ftr-353	125	70	added	add	VERB
ftr-353	125	71	to	to	ADP
ftr-353	125	72	the	the	DET
ftr-353	125	73	code	code	NOUN
ftr-353	125	74	in	in	ADP
ftr-353	125	75	1997	1997	NUM
ftr-353	125	76	,	,	PUNCT
ftr-353	125	77	over	over	ADP
ftr-353	125	78	the	the	DET
ftr-353	125	79	anticipated	anticipate	VERB
ftr-353	125	80	life	life	NOUN
ftr-353	125	81	of	of	ADP
ftr-353	125	82	the	the	DET
ftr-353	125	83	pool	pool	NOUN
ftr-353	125	84	of	of	ADP
ftr-353	125	85	credit	credit	NOUN
ftr-353	125	86	card	card	NOUN
ftr-353	125	87	loans	loan	NOUN
ftr-353	125	88	to	to	PART
ftr-353	125	89	which	which	PRON
ftr-353	125	90	the	the	DET
ftr-353	125	91	interchange	interchange	NOUN
ftr-353	125	92	related	relate	VERB
ftr-353	125	93	.	.	PUNCT
ftr-353	126	1	the	the	DET
ftr-353	126	2	tax	tax	NOUN
ftr-353	126	3	court	court	NOUN
ftr-353	126	4	(	(	PUNCT
ftr-353	126	5	judge	judge	NOUN
ftr-353	126	6	haines	haine	NOUN
ftr-353	126	7	)	)	PUNCT
ftr-353	126	8	agreed	agree	VERB
ftr-353	126	9	with	with	ADP
ftr-353	126	10	the	the	DET
ftr-353	126	11	taxpayer	taxpayer	NOUN
ftr-353	126	12	and	and	CCONJ
ftr-353	126	13	held	hold	VERB
ftr-353	126	14	that	that	SCONJ
ftr-353	126	15	the	the	DET
ftr-353	126	16	interchange	interchange	NOUN
ftr-353	126	17	income	income	NOUN
ftr-353	126	18	was	be	AUX
ftr-353	126	19	oid	oid	NOUN
ftr-353	126	20	.	.	PUNCT
ftr-353	127	1	interchange	interchange	NOUN
ftr-353	127	2	is	be	AUX
ftr-353	127	3	not	not	PART
ftr-353	127	4	a	a	DET
ftr-353	127	5	fee	fee	NOUN
ftr-353	127	6	for	for	ADP
ftr-353	127	7	any	any	DET
ftr-353	127	8	service	service	NOUN
ftr-353	127	9	other	other	ADJ
ftr-353	127	10	than	than	ADP
ftr-353	127	11	the	the	DET
ftr-353	127	12	lending	lending	NOUN
ftr-353	127	13	of	of	ADP
ftr-353	127	14	money	money	NOUN
ftr-353	127	15	.	.	PUNCT
ftr-353	128	1	however	however	ADV
ftr-353	128	2	,	,	PUNCT
ftr-353	128	3	because	because	SCONJ
ftr-353	128	4	the	the	DET
ftr-353	128	5	taxpayer	taxpayer	NOUN
ftr-353	128	6	failed	fail	VERB
ftr-353	128	7	to	to	PART
ftr-353	128	8	follow	follow	VERB
ftr-353	128	9	proper	proper	ADJ
ftr-353	128	10	procedures	procedure	NOUN
ftr-353	128	11	to	to	PART
ftr-353	128	12	change	change	VERB
ftr-353	128	13	its	its	PRON
ftr-353	128	14	accounting	accounting	NOUN
ftr-353	128	15	methods	method	NOUN
ftr-353	128	16	,	,	PUNCT
ftr-353	128	17	the	the	DET
ftr-353	128	18	oid	oid	NOUN
ftr-353	128	19	method	method	NOUN
ftr-353	128	20	was	be	AUX
ftr-353	128	21	not	not	PART
ftr-353	128	22	available	available	ADJ
ftr-353	128	23	for	for	SCONJ
ftr-353	128	24	credit	credit	NOUN
ftr-353	128	25	card	card	NOUN
ftr-353	128	26	receivables	receivables	NOUN
ftr-353	128	27	creating	create	VERB
ftr-353	128	28	or	or	CCONJ
ftr-353	128	29	increasing	increase	VERB
ftr-353	128	30	oid	oid	NOUN
ftr-353	128	31	in	in	ADP
ftr-353	128	32	1998	1998	NUM
ftr-353	128	33	or	or	CCONJ
ftr-353	128	34	1999	1999	NUM
ftr-353	128	35	.	.	PUNCT
ftr-353	129	1	with	with	ADP
ftr-353	129	2	certain	certain	ADJ
ftr-353	129	3	modifications	modification	NOUN
ftr-353	129	4	,	,	PUNCT
ftr-353	129	5	the	the	DET
ftr-353	129	6	method	method	NOUN
ftr-353	129	7	used	use	VERB
ftr-353	129	8	by	by	ADP
ftr-353	129	9	the	the	DET
ftr-353	129	10	taxpayer	taxpayer	NOUN
ftr-353	129	11	to	to	PART
ftr-353	129	12	compute	compute	VERB
ftr-353	129	13	the	the	DET
ftr-353	129	14	oid	oid	NOUN
ftr-353	129	15	income	income	NOUN
ftr-353	129	16	(	(	PUNCT
ftr-353	129	17	using	use	VERB
ftr-353	129	18	a	a	DET
ftr-353	129	19	model	model	NOUN
ftr-353	129	20	developed	develop	VERB
ftr-353	129	21	by	by	ADP
ftr-353	129	22	kpmg	kpmg	PROPN
ftr-353	129	23	)	)	PUNCT
ftr-353	129	24	was	be	AUX
ftr-353	129	25	reasonable	reasonable	ADJ
ftr-353	129	26	.	.	PUNCT
ftr-353	130	1	•	•	ADP
ftr-353	130	2	a	a	DET
ftr-353	130	3	second	second	ADJ
ftr-353	130	4	issue	issue	NOUN
ftr-353	130	5	was	be	AUX
ftr-353	130	6	whether	whether	SCONJ
ftr-353	130	7	the	the	DET
ftr-353	130	8	taxpayer	taxpayer	NOUN
ftr-353	130	9	could	could	AUX
ftr-353	130	10	currently	currently	ADV
ftr-353	130	11	deduct	deduct	VERB
ftr-353	130	12	the	the	DET
ftr-353	130	13	estimated	estimate	VERB
ftr-353	130	14	cost	cost	NOUN
ftr-353	130	15	of	of	ADP
ftr-353	130	16	future	future	ADJ
ftr-353	130	17	redemptions	redemption	NOUN
ftr-353	130	18	of	of	ADP
ftr-353	130	19	“	"	PUNCT
ftr-353	130	20	miles	mile	NOUN
ftr-353	130	21	”	"	PUNCT
ftr-353	130	22	it	it	PRON
ftr-353	130	23	issued	issue	VERB
ftr-353	130	24	to	to	ADP
ftr-353	130	25	cardholders	cardholder	NOUN
ftr-353	130	26	that	that	PRON
ftr-353	130	27	could	could	AUX
ftr-353	130	28	be	be	AUX
ftr-353	130	29	redeemed	redeem	VERB
ftr-353	130	30	for	for	ADP
ftr-353	130	31	airline	airline	NOUN
ftr-353	130	32	tickets	ticket	NOUN
ftr-353	130	33	,	,	PUNCT
ftr-353	130	34	the	the	DET
ftr-353	130	35	cost	cost	NOUN
ftr-353	130	36	of	of	ADP
ftr-353	130	37	which	which	PRON
ftr-353	130	38	would	would	AUX
ftr-353	130	39	be	be	AUX
ftr-353	130	40	paid	pay	VERB
ftr-353	130	41	by	by	ADP
ftr-353	130	42	the	the	DET
ftr-353	130	43	taxpayer	taxpayer	NOUN
ftr-353	130	44	.	.	PUNCT
ftr-353	131	1	the	the	DET
ftr-353	131	2	court	court	NOUN
ftr-353	131	3	held	hold	VERB
ftr-353	131	4	that	that	SCONJ
ftr-353	131	5	under	under	ADP
ftr-353	131	6	§	§	PROPN
ftr-353	131	7	461(h	461(h	PROPN
ftr-353	131	8	)	)	PUNCT
ftr-353	131	9	and	and	CCONJ
ftr-353	131	10	reg	reg	NOUN
ftr-353	131	11	.	.	PUNCT
ftr-353	132	1	§	§	PROPN
ftr-353	132	2	1.461	1.461	NUM
ftr-353	132	3	-	-	SYM
ftr-353	132	4	4	4	NUM
ftr-353	132	5	,	,	PUNCT
ftr-353	132	6	those	those	DET
ftr-353	132	7	expenses	expense	NOUN
ftr-353	132	8	could	could	AUX
ftr-353	132	9	not	not	PART
ftr-353	132	10	be	be	AUX
ftr-353	132	11	deducted	deduct	VERB
ftr-353	132	12	currently	currently	ADV
ftr-353	132	13	,	,	PUNCT
ftr-353	132	14	but	but	CCONJ
ftr-353	132	15	instead	instead	ADV
ftr-353	132	16	were	be	AUX
ftr-353	132	17	deductible	deductible	ADJ
ftr-353	132	18	only	only	ADV
ftr-353	132	19	to	to	ADP
ftr-353	132	20	the	the	DET
ftr-353	132	21	extent	extent	NOUN
ftr-353	132	22	that	that	SCONJ
ftr-353	132	23	the	the	DET
ftr-353	132	24	amounts	amount	NOUN
ftr-353	132	25	were	be	AUX
ftr-353	132	26	fixed	fix	VERB
ftr-353	132	27	and	and	CCONJ
ftr-353	132	28	known	know	VERB
ftr-353	132	29	under	under	ADP
ftr-353	132	30	the	the	DET
ftr-353	132	31	all	all	DET
ftr-353	132	32	events	event	NOUN
ftr-353	132	33	test	test	NOUN
ftr-353	132	34	and	and	CCONJ
ftr-353	132	35	for	for	ADP
ftr-353	132	36	which	which	PRON
ftr-353	132	37	economic	economic	ADJ
ftr-353	132	38	performance	performance	NOUN
ftr-353	132	39	had	have	AUX
ftr-353	132	40	occurred	occur	VERB
ftr-353	132	41	.	.	PUNCT
ftr-353	133	1	ii	ii	X
ftr-353	133	2	.	.	PUNCT
ftr-353	133	3	business	business	NOUN
ftr-353	133	4	income	income	NOUN
ftr-353	133	5	and	and	CCONJ
ftr-353	133	6	deductions	deduction	NOUN
ftr-353	133	7	a.	a.	NOUN
ftr-353	133	8	income	income	NOUN
ftr-353	133	9	1	1	NUM
ftr-353	133	10	.	.	PUNCT
ftr-353	134	1	this	this	PRON
ftr-353	134	2	looks	look	VERB
ftr-353	134	3	pretty	pretty	ADV
ftr-353	134	4	good	good	ADJ
ftr-353	134	5	,	,	PUNCT
ftr-353	134	6	but	but	CCONJ
ftr-353	134	7	at	at	ADP
ftr-353	134	8	first	first	ADV
ftr-353	134	9	a	a	DET
ftr-353	134	10	few	few	ADJ
ftr-353	134	11	serious	serious	ADJ
ftr-353	134	12	questions	question	NOUN
ftr-353	134	13	were	be	AUX
ftr-353	134	14	lurking	lurk	VERB
ftr-353	134	15	.	.	PUNCT
ftr-353	135	1	the	the	DET
ftr-353	135	2	2009	2009	NUM
ftr-353	135	3	arra	arra	PROPN
ftr-353	135	4	,	,	PUNCT
ftr-353	135	5	§	§	PROPN
ftr-353	135	6	1231(a	1231(a	NUM
ftr-353	135	7	)	)	PUNCT
ftr-353	135	8	,	,	PUNCT
ftr-353	135	9	added	add	VERB
ftr-353	135	10	code	code	NOUN
ftr-353	135	11	§	§	PROPN
ftr-353	135	12	108(i	108(i	PROPN
ftr-353	135	13	)	)	PUNCT
ftr-353	135	14	,	,	PUNCT
ftr-353	135	15	which	which	PRON
ftr-353	135	16	defers	defer	VERB
ftr-353	135	17	and	and	CCONJ
ftr-353	135	18	then	then	ADV
ftr-353	135	19	ratably	ratably	ADV
ftr-353	135	20	includes	include	VERB
ftr-353	135	21	income	income	NOUN
ftr-353	135	22	arising	arise	VERB
ftr-353	135	23	from	from	ADP
ftr-353	135	24	business	business	NOUN
ftr-353	135	25	indebtedness	indebtedness	NOUN
ftr-353	135	26	discharged	discharge	VERB
ftr-353	135	27	by	by	ADP
ftr-353	135	28	the	the	DET
ftr-353	135	29	reacquisition	reacquisition	NOUN
ftr-353	135	30	of	of	ADP
ftr-353	135	31	a	a	DET
ftr-353	135	32	debt	debt	NOUN
ftr-353	135	33	instrument	instrument	NOUN
ftr-353	135	34	.	.	PUNCT
ftr-353	136	1	this	this	DET
ftr-353	136	2	new	new	ADJ
ftr-353	136	3	provision	provision	NOUN
ftr-353	136	4	allows	allow	VERB
ftr-353	136	5	a	a	DET
ftr-353	136	6	taxpayer	taxpayer	NOUN
ftr-353	136	7	to	to	PART
ftr-353	136	8	irrevocably	irrevocably	ADV
ftr-353	136	9	elect	elect	VERB
ftr-353	136	10	to	to	PART
ftr-353	136	11	include	include	VERB
ftr-353	136	12	cancellation	cancellation	NOUN
ftr-353	136	13	of	of	ADP
ftr-353	136	14	89	89	NUM
ftr-353	136	15	florida	florida	PROPN
ftr-353	136	16	tax	tax	NOUN
ftr-353	136	17	review	review	NOUN
ftr-353	136	18	[	[	X
ftr-353	136	19	vol	vol	NOUN
ftr-353	136	20	.	.	PUNCT
ftr-353	137	1	10	10	NUM
ftr-353	137	2	:	:	PUNCT
ftr-353	137	3	si	si	PROPN
ftr-353	137	4	debt	debt	NOUN
ftr-353	137	5	income	income	NOUN
ftr-353	137	6	realized	realize	VERB
ftr-353	137	7	in	in	ADP
ftr-353	137	8	2009	2009	NUM
ftr-353	137	9	and	and	CCONJ
ftr-353	137	10	2010	2010	NUM
ftr-353	137	11	ratably	ratably	ADV
ftr-353	137	12	over	over	ADP
ftr-353	137	13	five	five	NUM
ftr-353	137	14	tax	tax	NOUN
ftr-353	137	15	years	year	NOUN
ftr-353	137	16	,	,	PUNCT
ftr-353	137	17	rather	rather	ADV
ftr-353	137	18	than	than	ADP
ftr-353	137	19	in	in	ADP
ftr-353	137	20	the	the	DET
ftr-353	137	21	year	year	NOUN
ftr-353	137	22	the	the	DET
ftr-353	137	23	discharge	discharge	NOUN
ftr-353	137	24	occurs	occur	VERB
ftr-353	137	25	,	,	PUNCT
ftr-353	137	26	if	if	SCONJ
ftr-353	137	27	the	the	DET
ftr-353	137	28	debt	debt	NOUN
ftr-353	137	29	was	be	AUX
ftr-353	137	30	issued	issue	VERB
ftr-353	137	31	in	in	ADP
ftr-353	137	32	connection	connection	NOUN
ftr-353	137	33	with	with	ADP
ftr-353	137	34	the	the	DET
ftr-353	137	35	conduct	conduct	NOUN
ftr-353	137	36	of	of	ADP
ftr-353	137	37	a	a	DET
ftr-353	137	38	trade	trade	NOUN
ftr-353	137	39	or	or	CCONJ
ftr-353	137	40	business	business	NOUN
ftr-353	137	41	or	or	CCONJ
ftr-353	137	42	by	by	ADP
ftr-353	137	43	a	a	DET
ftr-353	137	44	corporation	corporation	NOUN
ftr-353	137	45	.	.	PUNCT
ftr-353	138	1	for	for	ADP
ftr-353	138	2	partnerships	partnership	NOUN
ftr-353	138	3	and	and	CCONJ
ftr-353	138	4	s	s	NOUN
ftr-353	138	5	corporations	corporation	NOUN
ftr-353	138	6	,	,	PUNCT
ftr-353	138	7	the	the	DET
ftr-353	138	8	election	election	NOUN
ftr-353	138	9	is	be	AUX
ftr-353	138	10	made	make	VERB
ftr-353	138	11	by	by	ADP
ftr-353	138	12	the	the	DET
ftr-353	138	13	partnership	partnership	NOUN
ftr-353	138	14	or	or	CCONJ
ftr-353	138	15	corporation	corporation	NOUN
ftr-353	138	16	,	,	PUNCT
ftr-353	138	17	not	not	PART
ftr-353	138	18	by	by	ADP
ftr-353	138	19	the	the	DET
ftr-353	138	20	individual	individual	ADJ
ftr-353	138	21	partners	partner	NOUN
ftr-353	138	22	or	or	CCONJ
ftr-353	138	23	shareholders	shareholder	NOUN
ftr-353	138	24	.	.	PUNCT
ftr-353	139	1	i.r.c	i.r.c	NOUN
ftr-353	139	2	.	.	PUNCT
ftr-353	140	1	§	§	PROPN
ftr-353	140	2	108(i)(5)(b)(iii	108(i)(5)(b)(iii	NUM
ftr-353	140	3	)	)	PUNCT
ftr-353	140	4	.	.	PUNCT
ftr-353	141	1	under	under	ADP
ftr-353	141	2	the	the	DET
ftr-353	141	3	§	§	PROPN
ftr-353	141	4	108(i	108(i	PROPN
ftr-353	141	5	)	)	PUNCT
ftr-353	141	6	election	election	NOUN
ftr-353	141	7	,	,	PUNCT
ftr-353	141	8	income	income	NOUN
ftr-353	141	9	from	from	ADP
ftr-353	141	10	a	a	DET
ftr-353	141	11	debt	debt	NOUN
ftr-353	141	12	cancellation	cancellation	NOUN
ftr-353	141	13	in	in	ADP
ftr-353	141	14	2009	2009	NUM
ftr-353	141	15	is	be	AUX
ftr-353	141	16	recognized	recognize	VERB
ftr-353	141	17	beginning	begin	VERB
ftr-353	141	18	in	in	ADP
ftr-353	141	19	the	the	DET
ftr-353	141	20	fifth	fifth	ADJ
ftr-353	141	21	taxable	taxable	ADJ
ftr-353	141	22	year	year	NOUN
ftr-353	141	23	following	follow	VERB
ftr-353	141	24	the	the	DET
ftr-353	141	25	debt	debt	NOUN
ftr-353	141	26	cancellation	cancellation	NOUN
ftr-353	141	27	:	:	PUNCT
ftr-353	141	28	the	the	DET
ftr-353	141	29	income	income	NOUN
ftr-353	141	30	is	be	AUX
ftr-353	141	31	recognized	recognize	VERB
ftr-353	141	32	ratably	ratably	ADV
ftr-353	141	33	in	in	ADP
ftr-353	141	34	each	each	PRON
ftr-353	141	35	of	of	ADP
ftr-353	141	36	2014	2014	NUM
ftr-353	141	37	through	through	ADP
ftr-353	141	38	2018	2018	NUM
ftr-353	141	39	.	.	PUNCT
ftr-353	142	1	income	income	NOUN
ftr-353	142	2	from	from	ADP
ftr-353	142	3	a	a	DET
ftr-353	142	4	debt	debt	NOUN
ftr-353	142	5	cancellation	cancellation	NOUN
ftr-353	142	6	in	in	ADP
ftr-353	142	7	2010	2010	NUM
ftr-353	142	8	is	be	AUX
ftr-353	142	9	recognized	recognize	VERB
ftr-353	142	10	beginning	begin	VERB
ftr-353	142	11	in	in	ADP
ftr-353	142	12	the	the	DET
ftr-353	142	13	fourth	fourth	ADJ
ftr-353	142	14	taxable	taxable	ADJ
ftr-353	142	15	year	year	NOUN
ftr-353	142	16	following	follow	VERB
ftr-353	142	17	the	the	DET
ftr-353	142	18	debt	debt	NOUN
ftr-353	142	19	cancellation	cancellation	NOUN
ftr-353	142	20	:	:	PUNCT
ftr-353	142	21	the	the	DET
ftr-353	142	22	income	income	NOUN
ftr-353	142	23	is	be	AUX
ftr-353	142	24	recognized	recognize	VERB
ftr-353	142	25	ratably	ratably	ADV
ftr-353	142	26	in	in	ADP
ftr-353	142	27	each	each	PRON
ftr-353	142	28	of	of	ADP
ftr-353	142	29	2014	2014	NUM
ftr-353	142	30	through	through	ADP
ftr-353	142	31	2018	2018	NUM
ftr-353	142	32	.	.	PUNCT
ftr-353	143	1	if	if	SCONJ
ftr-353	143	2	a	a	DET
ftr-353	143	3	taxpayer	taxpayer	NOUN
ftr-353	143	4	elects	elect	NOUN
ftr-353	143	5	to	to	PART
ftr-353	143	6	defer	defer	VERB
ftr-353	143	7	debt	debt	NOUN
ftr-353	143	8	cancellation	cancellation	NOUN
ftr-353	143	9	income	income	NOUN
ftr-353	143	10	under	under	ADP
ftr-353	143	11	§	§	PROPN
ftr-353	143	12	108(i	108(i	PROPN
ftr-353	143	13	)	)	PUNCT
ftr-353	143	14	,	,	PUNCT
ftr-353	143	15	the	the	DET
ftr-353	143	16	§	§	PROPN
ftr-353	143	17	108(a	108(a	PROPN
ftr-353	143	18	)	)	PUNCT
ftr-353	143	19	exclusions	exclusion	NOUN
ftr-353	143	20	for	for	ADP
ftr-353	143	21	bankruptcy	bankruptcy	NOUN
ftr-353	143	22	,	,	PUNCT
ftr-353	143	23	insolvency	insolvency	NOUN
ftr-353	143	24	,	,	PUNCT
ftr-353	143	25	qualified	qualified	ADJ
ftr-353	143	26	farm	farm	NOUN
ftr-353	143	27	indebtedness	indebtedness	NOUN
ftr-353	143	28	,	,	PUNCT
ftr-353	143	29	and	and	CCONJ
ftr-353	143	30	qualified	qualified	ADJ
ftr-353	143	31	real	real	ADJ
ftr-353	143	32	property	property	NOUN
ftr-353	143	33	business	business	NOUN
ftr-353	143	34	indebtedness	indebtedness	NOUN
ftr-353	143	35	do	do	AUX
ftr-353	143	36	not	not	PART
ftr-353	143	37	apply	apply	VERB
ftr-353	143	38	to	to	ADP
ftr-353	143	39	the	the	DET
ftr-353	143	40	year	year	NOUN
ftr-353	143	41	of	of	ADP
ftr-353	143	42	the	the	DET
ftr-353	143	43	election	election	NOUN
ftr-353	143	44	or	or	CCONJ
ftr-353	143	45	any	any	DET
ftr-353	143	46	subsequent	subsequent	ADJ
ftr-353	143	47	year	year	NOUN
ftr-353	143	48	.	.	PUNCT
ftr-353	144	1	i.r.c	i.r.c	NOUN
ftr-353	144	2	.	.	PUNCT
ftr-353	145	1	§	§	PROPN
ftr-353	145	2	108(i)(5)(c	108(i)(5)(c	NUM
ftr-353	145	3	)	)	PUNCT
ftr-353	145	4	.	.	PUNCT
ftr-353	146	1	thus	thus	ADV
ftr-353	146	2	,	,	PUNCT
ftr-353	146	3	the	the	DET
ftr-353	146	4	election	election	NOUN
ftr-353	146	5	can	can	AUX
ftr-353	146	6	not	not	PART
ftr-353	146	7	be	be	AUX
ftr-353	146	8	used	use	VERB
ftr-353	146	9	to	to	PART
ftr-353	146	10	move	move	VERB
ftr-353	146	11	the	the	DET
ftr-353	146	12	year	year	NOUN
ftr-353	146	13	of	of	ADP
ftr-353	146	14	inclusion	inclusion	NOUN
ftr-353	146	15	to	to	ADP
ftr-353	146	16	a	a	DET
ftr-353	146	17	year	year	NOUN
ftr-353	146	18	in	in	ADP
ftr-353	146	19	which	which	PRON
ftr-353	146	20	it	it	PRON
ftr-353	146	21	is	be	AUX
ftr-353	146	22	expected	expect	VERB
ftr-353	146	23	that	that	SCONJ
ftr-353	146	24	one	one	NUM
ftr-353	146	25	of	of	ADP
ftr-353	146	26	the	the	DET
ftr-353	146	27	exceptions	exception	NOUN
ftr-353	146	28	will	will	AUX
ftr-353	146	29	apply	apply	VERB
ftr-353	146	30	.	.	PUNCT
ftr-353	147	1	once	once	SCONJ
ftr-353	147	2	the	the	DET
ftr-353	147	3	election	election	NOUN
ftr-353	147	4	is	be	AUX
ftr-353	147	5	made	make	VERB
ftr-353	147	6	,	,	PUNCT
ftr-353	147	7	inclusion	inclusion	NOUN
ftr-353	147	8	is	be	AUX
ftr-353	147	9	inevitable	inevitable	ADJ
ftr-353	147	10	;	;	PUNCT
ftr-353	147	11	the	the	DET
ftr-353	147	12	statute	statute	NOUN
ftr-353	147	13	requires	require	VERB
ftr-353	147	14	acceleration	acceleration	NOUN
ftr-353	147	15	of	of	ADP
ftr-353	147	16	inclusion	inclusion	NOUN
ftr-353	147	17	to	to	ADP
ftr-353	147	18	the	the	DET
ftr-353	147	19	taxpayer	taxpayer	NOUN
ftr-353	147	20	’s	’s	PART
ftr-353	147	21	final	final	ADJ
ftr-353	147	22	return	return	NOUN
ftr-353	147	23	in	in	ADP
ftr-353	147	24	the	the	DET
ftr-353	147	25	event	event	NOUN
ftr-353	147	26	of	of	ADP
ftr-353	147	27	the	the	DET
ftr-353	147	28	intervening	intervene	VERB
ftr-353	147	29	death	death	NOUN
ftr-353	147	30	of	of	ADP
ftr-353	147	31	an	an	DET
ftr-353	147	32	individual	individual	NOUN
ftr-353	147	33	or	or	CCONJ
ftr-353	147	34	liquidation	liquidation	NOUN
ftr-353	147	35	or	or	CCONJ
ftr-353	147	36	termination	termination	NOUN
ftr-353	147	37	of	of	ADP
ftr-353	147	38	the	the	DET
ftr-353	147	39	business	business	NOUN
ftr-353	147	40	of	of	ADP
ftr-353	147	41	an	an	DET
ftr-353	147	42	entity	entity	NOUN
ftr-353	147	43	.	.	PUNCT
ftr-353	148	1	i.r.c	i.r.c	NOUN
ftr-353	148	2	.	.	PUNCT
ftr-353	149	1	§	§	PROPN
ftr-353	149	2	108(i)(5)(d	108(i)(5)(d	PROPN
ftr-353	149	3	)	)	PUNCT
ftr-353	149	4	.	.	PUNCT
ftr-353	150	1	the	the	DET
ftr-353	150	2	acceleration	acceleration	NOUN
ftr-353	150	3	rule	rule	NOUN
ftr-353	150	4	also	also	ADV
ftr-353	150	5	applies	apply	VERB
ftr-353	150	6	in	in	ADP
ftr-353	150	7	the	the	DET
ftr-353	150	8	event	event	NOUN
ftr-353	150	9	of	of	ADP
ftr-353	150	10	the	the	DET
ftr-353	150	11	sale	sale	NOUN
ftr-353	150	12	or	or	CCONJ
ftr-353	150	13	exchange	exchange	NOUN
ftr-353	150	14	or	or	CCONJ
ftr-353	150	15	redemption	redemption	NOUN
ftr-353	150	16	of	of	ADP
ftr-353	150	17	an	an	DET
ftr-353	150	18	interest	interest	NOUN
ftr-353	150	19	in	in	ADP
ftr-353	150	20	a	a	DET
ftr-353	150	21	partnership	partnership	NOUN
ftr-353	150	22	or	or	CCONJ
ftr-353	150	23	s	s	NOUN
ftr-353	150	24	corporation	corporation	NOUN
ftr-353	150	25	by	by	ADP
ftr-353	150	26	a	a	DET
ftr-353	150	27	partner	partner	NOUN
ftr-353	150	28	or	or	CCONJ
ftr-353	150	29	shareholder	shareholder	NOUN
ftr-353	150	30	.	.	PUNCT
ftr-353	151	1	•	•	NUM
ftr-353	151	2	although	although	SCONJ
ftr-353	151	3	the	the	DET
ftr-353	151	4	statute	statute	NOUN
ftr-353	151	5	speaks	speak	VERB
ftr-353	151	6	in	in	ADP
ftr-353	151	7	terms	term	NOUN
ftr-353	151	8	of	of	ADP
ftr-353	151	9	cancellation	cancellation	NOUN
ftr-353	151	10	of	of	ADP
ftr-353	151	11	debt	debt	NOUN
ftr-353	151	12	income	income	NOUN
ftr-353	151	13	arising	arise	VERB
ftr-353	151	14	from	from	ADP
ftr-353	151	15	“	"	PUNCT
ftr-353	151	16	reacquisition	reacquisition	NOUN
ftr-353	151	17	”	"	PUNCT
ftr-353	151	18	of	of	ADP
ftr-353	151	19	a	a	DET
ftr-353	151	20	“	"	PUNCT
ftr-353	151	21	debt	debt	NOUN
ftr-353	151	22	instrument	instrument	NOUN
ftr-353	151	23	,	,	PUNCT
ftr-353	151	24	”	"	PUNCT
ftr-353	151	25	the	the	DET
ftr-353	151	26	statutory	statutory	ADJ
ftr-353	151	27	definitions	definition	NOUN
ftr-353	151	28	of	of	ADP
ftr-353	151	29	“	"	PUNCT
ftr-353	151	30	reacquisition	reacquisition	NOUN
ftr-353	151	31	”	"	PUNCT
ftr-353	151	32	and	and	CCONJ
ftr-353	151	33	“	"	PUNCT
ftr-353	151	34	an	an	DET
ftr-353	151	35	applicable	applicable	ADJ
ftr-353	151	36	debt	debt	NOUN
ftr-353	151	37	instrument	instrument	NOUN
ftr-353	151	38	,	,	PUNCT
ftr-353	151	39	”	"	PUNCT
ftr-353	151	40	respectively	respectively	ADV
ftr-353	151	41	,	,	PUNCT
ftr-353	151	42	are	be	AUX
ftr-353	151	43	broad	broad	ADJ
ftr-353	151	44	enough	enough	ADV
ftr-353	151	45	that	that	SCONJ
ftr-353	151	46	the	the	DET
ftr-353	151	47	provision	provision	NOUN
ftr-353	151	48	applies	apply	VERB
ftr-353	151	49	to	to	ADP
ftr-353	151	50	most	most	ADJ
ftr-353	151	51	situations	situation	NOUN
ftr-353	151	52	in	in	ADP
ftr-353	151	53	which	which	PRON
ftr-353	151	54	the	the	DET
ftr-353	151	55	debt	debt	NOUN
ftr-353	151	56	is	be	AUX
ftr-353	151	57	cancelled	cancel	VERB
ftr-353	151	58	.	.	PUNCT
ftr-353	152	1	section	section	NOUN
ftr-353	152	2	108(i)(3)(b	108(i)(3)(b	NUM
ftr-353	152	3	)	)	PUNCT
ftr-353	152	4	broadly	broadly	ADV
ftr-353	152	5	defines	define	VERB
ftr-353	152	6	“	"	PUNCT
ftr-353	152	7	debt	debt	NOUN
ftr-353	152	8	instrument	instrument	NOUN
ftr-353	152	9	”	"	PUNCT
ftr-353	152	10	to	to	PART
ftr-353	152	11	include	include	VERB
ftr-353	152	12	a	a	DET
ftr-353	152	13	bond	bond	NOUN
ftr-353	152	14	,	,	PUNCT
ftr-353	152	15	debenture	debenture	NOUN
ftr-353	152	16	,	,	PUNCT
ftr-353	152	17	note	note	NOUN
ftr-353	152	18	,	,	PUNCT
ftr-353	152	19	certificate	certificate	NOUN
ftr-353	152	20	,	,	PUNCT
ftr-353	152	21	or	or	CCONJ
ftr-353	152	22	any	any	DET
ftr-353	152	23	other	other	ADJ
ftr-353	152	24	instrument	instrument	NOUN
ftr-353	152	25	or	or	CCONJ
ftr-353	152	26	contractual	contractual	ADJ
ftr-353	152	27	arrangement	arrangement	NOUN
ftr-353	152	28	constituting	constitute	VERB
ftr-353	152	29	indebtedness	indebtedness	NOUN
ftr-353	152	30	within	within	ADP
ftr-353	152	31	the	the	DET
ftr-353	152	32	meaning	meaning	NOUN
ftr-353	152	33	of	of	ADP
ftr-353	152	34	§	§	NOUN
ftr-353	152	35	1275(a	1275(a	NUM
ftr-353	152	36	)	)	PUNCT
ftr-353	152	37	.	.	PUNCT
ftr-353	153	1	section	section	NOUN
ftr-353	153	2	108(i)(4)(b	108(i)(4)(b	PROPN
ftr-353	153	3	)	)	PUNCT
ftr-353	153	4	defines	define	VERB
ftr-353	153	5	“	"	PUNCT
ftr-353	153	6	acquisition	acquisition	NOUN
ftr-353	153	7	”	"	PUNCT
ftr-353	153	8	to	to	PART
ftr-353	153	9	include	include	VERB
ftr-353	153	10	:	:	PUNCT
ftr-353	153	11	(	(	PUNCT
ftr-353	153	12	1	1	X
ftr-353	153	13	)	)	PUNCT
ftr-353	153	14	an	an	DET
ftr-353	153	15	acquisition	acquisition	NOUN
ftr-353	153	16	of	of	ADP
ftr-353	153	17	the	the	DET
ftr-353	153	18	debt	debt	NOUN
ftr-353	153	19	instrument	instrument	NOUN
ftr-353	153	20	for	for	ADP
ftr-353	153	21	cash	cash	NOUN
ftr-353	153	22	;	;	PUNCT
ftr-353	153	23	(	(	PUNCT
ftr-353	153	24	2	2	X
ftr-353	153	25	)	)	PUNCT
ftr-353	153	26	the	the	DET
ftr-353	153	27	exchange	exchange	NOUN
ftr-353	153	28	of	of	ADP
ftr-353	153	29	the	the	DET
ftr-353	153	30	debt	debt	NOUN
ftr-353	153	31	instrument	instrument	NOUN
ftr-353	153	32	for	for	ADP
ftr-353	153	33	another	another	DET
ftr-353	153	34	debt	debt	NOUN
ftr-353	153	35	instrument	instrument	NOUN
ftr-353	153	36	,	,	PUNCT
ftr-353	153	37	including	include	VERB
ftr-353	153	38	an	an	DET
ftr-353	153	39	exchange	exchange	NOUN
ftr-353	153	40	resulting	result	VERB
ftr-353	153	41	from	from	ADP
ftr-353	153	42	a	a	DET
ftr-353	153	43	modification	modification	NOUN
ftr-353	153	44	of	of	ADP
ftr-353	153	45	the	the	DET
ftr-353	153	46	debt	debt	NOUN
ftr-353	153	47	instrument	instrument	NOUN
ftr-353	153	48	(	(	PUNCT
ftr-353	153	49	which	which	PRON
ftr-353	153	50	includes	include	VERB
ftr-353	153	51	a	a	DET
ftr-353	153	52	reduction	reduction	NOUN
ftr-353	153	53	of	of	ADP
ftr-353	153	54	the	the	DET
ftr-353	153	55	principal	principal	ADJ
ftr-353	153	56	amount	amount	NOUN
ftr-353	153	57	of	of	ADP
ftr-353	153	58	the	the	DET
ftr-353	153	59	debt	debt	NOUN
ftr-353	153	60	)	)	PUNCT
ftr-353	153	61	;	;	PUNCT
ftr-353	153	62	(	(	PUNCT
ftr-353	153	63	3	3	X
ftr-353	153	64	)	)	PUNCT
ftr-353	153	65	the	the	DET
ftr-353	153	66	exchange	exchange	NOUN
ftr-353	153	67	of	of	ADP
ftr-353	153	68	the	the	DET
ftr-353	153	69	debt	debt	NOUN
ftr-353	153	70	instrument	instrument	NOUN
ftr-353	153	71	for	for	ADP
ftr-353	153	72	corporate	corporate	ADJ
ftr-353	153	73	stock	stock	NOUN
ftr-353	153	74	or	or	CCONJ
ftr-353	153	75	a	a	DET
ftr-353	153	76	partnership	partnership	NOUN
ftr-353	153	77	interest	interest	NOUN
ftr-353	153	78	;	;	PUNCT
ftr-353	153	79	(	(	PUNCT
ftr-353	153	80	4	4	X
ftr-353	153	81	)	)	PUNCT
ftr-353	153	82	the	the	DET
ftr-353	153	83	contribution	contribution	NOUN
ftr-353	153	84	of	of	ADP
ftr-353	153	85	the	the	DET
ftr-353	153	86	debt	debt	NOUN
ftr-353	153	87	instrument	instrument	NOUN
ftr-353	153	88	to	to	ADP
ftr-353	153	89	capital	capital	NOUN
ftr-353	153	90	;	;	PUNCT
ftr-353	153	91	and	and	CCONJ
ftr-353	153	92	(	(	PUNCT
ftr-353	153	93	5	5	X
ftr-353	153	94	)	)	PUNCT
ftr-353	153	95	the	the	DET
ftr-353	153	96	complete	complete	ADJ
ftr-353	153	97	forgiveness	forgiveness	NOUN
ftr-353	153	98	of	of	ADP
ftr-353	153	99	the	the	DET
ftr-353	153	100	indebtedness	indebtedness	NOUN
ftr-353	153	101	by	by	ADP
ftr-353	153	102	the	the	DET
ftr-353	153	103	holder	holder	NOUN
ftr-353	153	104	of	of	ADP
ftr-353	153	105	the	the	DET
ftr-353	153	106	debt	debt	NOUN
ftr-353	153	107	instrument	instrument	NOUN
ftr-353	153	108	.	.	PUNCT
ftr-353	154	1	•	•	NUM
ftr-353	154	2	however	however	ADV
ftr-353	154	3	,	,	PUNCT
ftr-353	154	4	the	the	DET
ftr-353	154	5	statutory	statutory	ADJ
ftr-353	154	6	definition	definition	NOUN
ftr-353	154	7	of	of	ADP
ftr-353	154	8	“	"	PUNCT
ftr-353	154	9	acquisition	acquisition	NOUN
ftr-353	154	10	”	"	PUNCT
ftr-353	154	11	appears	appear	VERB
ftr-353	154	12	to	to	PART
ftr-353	154	13	omit	omit	VERB
ftr-353	154	14	the	the	DET
ftr-353	154	15	cancellation	cancellation	NOUN
ftr-353	154	16	of	of	ADP
ftr-353	154	17	a	a	DET
ftr-353	154	18	debt	debt	NOUN
ftr-353	154	19	in	in	ADP
ftr-353	154	20	connection	connection	NOUN
ftr-353	154	21	with	with	ADP
ftr-353	154	22	a	a	DET
ftr-353	154	23	property	property	NOUN
ftr-353	154	24	transfer	transfer	NOUN
ftr-353	154	25	,	,	PUNCT
ftr-353	154	26	for	for	ADP
ftr-353	154	27	example	example	NOUN
ftr-353	154	28	,	,	PUNCT
ftr-353	154	29	a	a	DET
ftr-353	154	30	deed	deed	NOUN
ftr-353	154	31	in	in	ADP
ftr-353	154	32	lieu	lieu	NOUN
ftr-353	154	33	of	of	ADP
ftr-353	154	34	foreclosure	foreclosure	NOUN
ftr-353	154	35	,	,	PUNCT
ftr-353	154	36	although	although	SCONJ
ftr-353	154	37	the	the	DET
ftr-353	154	38	legislative	legislative	ADJ
ftr-353	154	39	history	history	NOUN
ftr-353	154	40	contains	contain	VERB
ftr-353	154	41	some	some	DET
ftr-353	154	42	indication	indication	NOUN
ftr-353	154	43	that	that	SCONJ
ftr-353	154	44	this	this	DET
ftr-353	154	45	type	type	NOUN
ftr-353	154	46	of	of	ADP
ftr-353	154	47	debt	debt	NOUN
ftr-353	154	48	cancellation	cancellation	NOUN
ftr-353	154	49	is	be	AUX
ftr-353	154	50	included	include	VERB
ftr-353	154	51	.	.	PUNCT
ftr-353	155	1	•	•	NUM
ftr-353	155	2	query	query	NOUN
ftr-353	155	3	when	when	SCONJ
ftr-353	155	4	and	and	CCONJ
ftr-353	155	5	to	to	ADP
ftr-353	155	6	what	what	DET
ftr-353	155	7	extent	extent	NOUN
ftr-353	155	8	real	real	ADJ
ftr-353	155	9	estate	estate	NOUN
ftr-353	155	10	ownership	ownership	NOUN
ftr-353	155	11	qualifies	qualifie	NOUN
ftr-353	155	12	as	as	ADP
ftr-353	155	13	a	a	DET
ftr-353	155	14	trade	trade	NOUN
ftr-353	155	15	or	or	CCONJ
ftr-353	155	16	business	business	NOUN
ftr-353	155	17	.	.	PUNCT
ftr-353	156	1	2010	2010	NUM
ftr-353	156	2	]	]	PUNCT
ftr-353	156	3	recent	recent	ADJ
ftr-353	156	4	developments	development	NOUN
ftr-353	156	5	in	in	ADP
ftr-353	156	6	federal	federal	ADJ
ftr-353	156	7	income	income	NOUN
ftr-353	156	8	taxation	taxation	NOUN
ftr-353	156	9	90	90	NUM
ftr-353	156	10	(	(	PUNCT
ftr-353	156	11	a	a	X
ftr-353	156	12	)	)	PUNCT
ftr-353	156	13	many	many	ADJ
ftr-353	156	14	of	of	ADP
ftr-353	156	15	the	the	DET
ftr-353	156	16	questions	question	NOUN
ftr-353	156	17	are	be	AUX
ftr-353	156	18	answered	answer	VERB
ftr-353	156	19	.	.	PUNCT
ftr-353	157	1	rev	rev	PROPN
ftr-353	157	2	.	.	PROPN
ftr-353	157	3	proc	proc	PROPN
ftr-353	157	4	.	.	PUNCT
ftr-353	158	1	2009	2009	NUM
ftr-353	158	2	-	-	SYM
ftr-353	158	3	37	37	NUM
ftr-353	158	4	,	,	PUNCT
ftr-353	158	5	2009	2009	NUM
ftr-353	158	6	-	-	SYM
ftr-353	158	7	36	36	NUM
ftr-353	158	8	i.r.b	i.r.b	NOUN
ftr-353	158	9	.	.	PUNCT
ftr-353	159	1	309	309	NUM
ftr-353	159	2	(	(	PUNCT
ftr-353	159	3	8/17/09	8/17/09	NUM
ftr-353	159	4	)	)	PUNCT
ftr-353	159	5	.	.	PUNCT
ftr-353	160	1	this	this	DET
ftr-353	160	2	revenue	revenue	NOUN
ftr-353	160	3	procedure	procedure	NOUN
ftr-353	160	4	provides	provide	VERB
ftr-353	160	5	the	the	DET
ftr-353	160	6	exclusive	exclusive	ADJ
ftr-353	160	7	procedure	procedure	NOUN
ftr-353	160	8	for	for	SCONJ
ftr-353	160	9	taxpayers	taxpayer	NOUN
ftr-353	160	10	to	to	PART
ftr-353	160	11	make	make	VERB
ftr-353	160	12	§	§	PROPN
ftr-353	160	13	108(i	108(i	PROPN
ftr-353	160	14	)	)	PUNCT
ftr-353	160	15	elections	election	NOUN
ftr-353	160	16	.	.	PUNCT
ftr-353	161	1	debt	debt	NOUN
ftr-353	161	2	cancellation	cancellation	NOUN
ftr-353	161	3	in	in	ADP
ftr-353	161	4	connection	connection	NOUN
ftr-353	161	5	with	with	ADP
ftr-353	161	6	a	a	DET
ftr-353	161	7	property	property	NOUN
ftr-353	161	8	transfer	transfer	NOUN
ftr-353	161	9	is	be	AUX
ftr-353	161	10	included	include	VERB
ftr-353	161	11	in	in	ADP
ftr-353	161	12	§	§	PROPN
ftr-353	161	13	108(i	108(i	PROPN
ftr-353	161	14	)	)	PUNCT
ftr-353	161	15	.	.	PUNCT
ftr-353	162	1	section	section	NOUN
ftr-353	162	2	4.04(3	4.04(3	NUM
ftr-353	162	3	)	)	PUNCT
ftr-353	162	4	permits	permit	VERB
ftr-353	162	5	partial	partial	ADJ
ftr-353	162	6	elections	election	NOUN
ftr-353	162	7	,	,	PUNCT
ftr-353	162	8	with	with	ADP
ftr-353	162	9	the	the	DET
ftr-353	162	10	partnership	partnership	NOUN
ftr-353	162	11	permitted	permit	VERB
ftr-353	162	12	to	to	PART
ftr-353	162	13	determine	determine	VERB
ftr-353	162	14	“	"	PUNCT
ftr-353	162	15	in	in	ADP
ftr-353	162	16	any	any	DET
ftr-353	162	17	manner	manner	NOUN
ftr-353	162	18	”	"	PUNCT
ftr-353	162	19	the	the	DET
ftr-353	162	20	portion	portion	NOUN
ftr-353	162	21	of	of	ADP
ftr-353	162	22	the	the	DET
ftr-353	162	23	cod	cod	NOUN
ftr-353	162	24	income	income	NOUN
ftr-353	162	25	that	that	PRON
ftr-353	162	26	is	be	AUX
ftr-353	162	27	the	the	DET
ftr-353	162	28	“	"	PUNCT
ftr-353	162	29	deferred	deferred	ADJ
ftr-353	162	30	amount	amount	NOUN
ftr-353	162	31	”	"	PUNCT
ftr-353	162	32	and	and	CCONJ
ftr-353	162	33	the	the	DET
ftr-353	162	34	portion	portion	NOUN
ftr-353	162	35	of	of	ADP
ftr-353	162	36	the	the	DET
ftr-353	162	37	cod	cod	NOUN
ftr-353	162	38	income	income	NOUN
ftr-353	162	39	that	that	PRON
ftr-353	162	40	is	be	AUX
ftr-353	162	41	the	the	DET
ftr-353	162	42	“	"	PUNCT
ftr-353	162	43	included	include	VERB
ftr-353	162	44	amount	amount	NOUN
ftr-353	162	45	”	"	PUNCT
ftr-353	162	46	with	with	ADP
ftr-353	162	47	respect	respect	NOUN
ftr-353	162	48	to	to	ADP
ftr-353	162	49	each	each	DET
ftr-353	162	50	partner	partner	NOUN
ftr-353	162	51	.	.	PUNCT
ftr-353	163	1	section	section	NOUN
ftr-353	163	2	4.11	4.11	NUM
ftr-353	163	3	permits	permit	VERB
ftr-353	163	4	protective	protective	ADJ
ftr-353	163	5	elections	election	NOUN
ftr-353	163	6	where	where	SCONJ
ftr-353	163	7	the	the	DET
ftr-353	163	8	taxpayer	taxpayer	NOUN
ftr-353	163	9	concludes	conclude	VERB
ftr-353	163	10	that	that	SCONJ
ftr-353	163	11	a	a	DET
ftr-353	163	12	particular	particular	ADJ
ftr-353	163	13	transaction	transaction	NOUN
ftr-353	163	14	does	do	AUX
ftr-353	163	15	not	not	PART
ftr-353	163	16	generate	generate	VERB
ftr-353	163	17	cod	cod	NOUN
ftr-353	163	18	income	income	NOUN
ftr-353	163	19	but	but	CCONJ
ftr-353	163	20	fears	fear	NOUN
ftr-353	163	21	that	that	SCONJ
ftr-353	163	22	the	the	DET
ftr-353	163	23	irs	irs	PROPN
ftr-353	163	24	may	may	AUX
ftr-353	163	25	determine	determine	VERB
ftr-353	163	26	otherwise	otherwise	ADV
ftr-353	163	27	.	.	PUNCT
ftr-353	164	1	a	a	DET
ftr-353	164	2	partner	partner	NOUN
ftr-353	164	3	’s	’s	PART
ftr-353	164	4	deferred	defer	VERB
ftr-353	164	5	§	§	PROPN
ftr-353	164	6	752(b	752(b	PROPN
ftr-353	164	7	)	)	PUNCT
ftr-353	164	8	amount	amount	NOUN
ftr-353	164	9	,	,	PUNCT
ftr-353	164	10	arising	arise	VERB
ftr-353	164	11	from	from	ADP
ftr-353	164	12	a	a	DET
ftr-353	164	13	decrease	decrease	NOUN
ftr-353	164	14	in	in	ADP
ftr-353	164	15	his	his	PRON
ftr-353	164	16	share	share	NOUN
ftr-353	164	17	of	of	ADP
ftr-353	164	18	partnership	partnership	NOUN
ftr-353	164	19	liabilities	liability	NOUN
ftr-353	164	20	,	,	PUNCT
ftr-353	164	21	will	will	AUX
ftr-353	164	22	be	be	AUX
ftr-353	164	23	treated	treat	VERB
ftr-353	164	24	as	as	ADP
ftr-353	164	25	a	a	DET
ftr-353	164	26	current	current	ADJ
ftr-353	164	27	distribution	distribution	NOUN
ftr-353	164	28	of	of	ADP
ftr-353	164	29	money	money	NOUN
ftr-353	164	30	in	in	ADP
ftr-353	164	31	the	the	DET
ftr-353	164	32	year	year	NOUN
ftr-353	164	33	that	that	SCONJ
ftr-353	164	34	the	the	DET
ftr-353	164	35	cod	cod	NOUN
ftr-353	164	36	income	income	NOUN
ftr-353	164	37	is	be	AUX
ftr-353	164	38	included	include	VERB
ftr-353	164	39	.	.	PUNCT
ftr-353	165	1	taxpayers	taxpayer	NOUN
ftr-353	165	2	are	be	AUX
ftr-353	165	3	allowed	allow	VERB
ftr-353	165	4	an	an	DET
ftr-353	165	5	automatic	automatic	ADJ
ftr-353	165	6	one	one	NUM
ftr-353	165	7	-	-	PUNCT
ftr-353	165	8	year	year	NOUN
ftr-353	165	9	extension	extension	NOUN
ftr-353	165	10	from	from	ADP
ftr-353	165	11	the	the	DET
ftr-353	165	12	due	due	ADJ
ftr-353	165	13	date	date	NOUN
ftr-353	165	14	to	to	PART
ftr-353	165	15	make	make	VERB
ftr-353	165	16	the	the	DET
ftr-353	165	17	election	election	NOUN
ftr-353	165	18	,	,	PUNCT
ftr-353	165	19	and	and	CCONJ
ftr-353	165	20	taxpayers	taxpayer	NOUN
ftr-353	165	21	who	who	PRON
ftr-353	165	22	made	make	VERB
ftr-353	165	23	elections	election	NOUN
ftr-353	165	24	before	before	ADP
ftr-353	165	25	the	the	DET
ftr-353	165	26	issuance	issuance	NOUN
ftr-353	165	27	of	of	ADP
ftr-353	165	28	the	the	DET
ftr-353	165	29	revenue	revenue	NOUN
ftr-353	165	30	procedure	procedure	NOUN
ftr-353	165	31	will	will	AUX
ftr-353	165	32	be	be	AUX
ftr-353	165	33	given	give	VERB
ftr-353	165	34	until	until	ADP
ftr-353	165	35	november	november	PROPN
ftr-353	165	36	16	16	NUM
ftr-353	165	37	,	,	PUNCT
ftr-353	165	38	2009	2009	NUM
ftr-353	165	39	to	to	PART
ftr-353	165	40	modify	modify	VERB
ftr-353	165	41	(	(	PUNCT
ftr-353	165	42	but	but	CCONJ
ftr-353	165	43	not	not	PART
ftr-353	165	44	revoke	revoke	VERB
ftr-353	165	45	)	)	PUNCT
ftr-353	165	46	their	their	PRON
ftr-353	165	47	existing	exist	VERB
ftr-353	165	48	elections	election	NOUN
ftr-353	165	49	.	.	PUNCT
ftr-353	166	1	corporate	corporate	ADJ
ftr-353	166	2	taxpayers	taxpayer	NOUN
ftr-353	166	3	making	make	VERB
ftr-353	166	4	a	a	DET
ftr-353	166	5	§	§	ADJ
ftr-353	166	6	108(i	108(i	PROPN
ftr-353	166	7	)	)	PUNCT
ftr-353	166	8	election	election	NOUN
ftr-353	166	9	are	be	AUX
ftr-353	166	10	required	require	VERB
ftr-353	166	11	to	to	PART
ftr-353	166	12	increase	increase	VERB
ftr-353	166	13	earnings	earning	NOUN
ftr-353	166	14	and	and	CCONJ
ftr-353	166	15	profits	profit	NOUN
ftr-353	166	16	for	for	ADP
ftr-353	166	17	the	the	DET
ftr-353	166	18	year	year	NOUN
ftr-353	166	19	of	of	ADP
ftr-353	166	20	the	the	DET
ftr-353	166	21	election	election	NOUN
ftr-353	166	22	.	.	PUNCT
ftr-353	167	1	2	2	X
ftr-353	167	2	.	.	X
ftr-353	167	3	this	this	DET
ftr-353	167	4	arbitration	arbitration	NOUN
ftr-353	167	5	award	award	NOUN
ftr-353	167	6	is	be	AUX
ftr-353	167	7	income	income	NOUN
ftr-353	167	8	rather	rather	ADV
ftr-353	167	9	than	than	ADP
ftr-353	167	10	a	a	DET
ftr-353	167	11	return	return	NOUN
ftr-353	167	12	of	of	ADP
ftr-353	167	13	capital	capital	NOUN
ftr-353	167	14	.	.	PUNCT
ftr-353	168	1	who	who	PRON
ftr-353	168	2	does	do	AUX
ftr-353	168	3	he	he	PRON
ftr-353	168	4	think	think	VERB
ftr-353	168	5	he	he	PRON
ftr-353	168	6	is	be	AUX
ftr-353	168	7	,	,	PUNCT
ftr-353	168	8	richard	richard	PROPN
ftr-353	168	9	hatch	hatch	PROPN
ftr-353	168	10	?	?	PUNCT
ftr-353	169	1	bachmann	bachmann	PROPN
ftr-353	169	2	v.	v.	PROPN
ftr-353	169	3	commissioner	commissioner	PROPN
ftr-353	169	4	,	,	PUNCT
ftr-353	169	5	t.c	t.c	PROPN
ftr-353	169	6	.	.	PROPN
ftr-353	169	7	memo	memo	NOUN
ftr-353	169	8	.	.	PUNCT
ftr-353	170	1	2009	2009	NUM
ftr-353	170	2	-	-	SYM
ftr-353	170	3	51	51	NUM
ftr-353	170	4	(	(	PUNCT
ftr-353	170	5	3/11/09	3/11/09	NUM
ftr-353	170	6	)	)	PUNCT
ftr-353	170	7	.	.	PUNCT
ftr-353	171	1	the	the	DET
ftr-353	171	2	taxpayer	taxpayer	NOUN
ftr-353	171	3	received	receive	VERB
ftr-353	171	4	an	an	DET
ftr-353	171	5	arbitration	arbitration	NOUN
ftr-353	171	6	award	award	NOUN
ftr-353	171	7	of	of	ADP
ftr-353	171	8	$	$	SYM
ftr-353	171	9	1,369,729	1,369,729	NUM
ftr-353	171	10	against	against	ADP
ftr-353	171	11	his	his	PRON
ftr-353	171	12	employer	employer	NOUN
ftr-353	171	13	,	,	PUNCT
ftr-353	171	14	salomon	salomon	PROPN
ftr-353	171	15	smith	smith	PROPN
ftr-353	171	16	barney	barney	PROPN
ftr-353	171	17	,	,	PUNCT
ftr-353	171	18	inc	inc	PROPN
ftr-353	171	19	.	.	PROPN
ftr-353	171	20	,	,	PUNCT
ftr-353	171	21	based	base	VERB
ftr-353	171	22	on	on	ADP
ftr-353	171	23	the	the	DET
ftr-353	171	24	taxpayer	taxpayer	NOUN
ftr-353	171	25	’s	’s	PART
ftr-353	171	26	claim	claim	NOUN
ftr-353	171	27	that	that	SCONJ
ftr-353	171	28	smith	smith	PROPN
ftr-353	171	29	barney	barney	PROPN
ftr-353	171	30	had	have	AUX
ftr-353	171	31	failed	fail	VERB
ftr-353	171	32	to	to	PART
ftr-353	171	33	compensate	compensate	VERB
ftr-353	171	34	him	he	PRON
ftr-353	171	35	for	for	ADP
ftr-353	171	36	the	the	DET
ftr-353	171	37	use	use	NOUN
ftr-353	171	38	of	of	ADP
ftr-353	171	39	the	the	DET
ftr-353	171	40	taxpayer	taxpayer	NOUN
ftr-353	171	41	’s	’s	PART
ftr-353	171	42	idea	idea	NOUN
ftr-353	171	43	to	to	PART
ftr-353	171	44	create	create	VERB
ftr-353	171	45	trust	trust	NOUN
ftr-353	171	46	preferred	prefer	VERB
ftr-353	171	47	stock	stock	NOUN
ftr-353	171	48	.	.	PUNCT
ftr-353	172	1	the	the	DET
ftr-353	172	2	trust	trust	NOUN
ftr-353	172	3	preferred	prefer	VERB
ftr-353	172	4	stock	stock	NOUN
ftr-353	172	5	arrangement	arrangement	NOUN
ftr-353	172	6	involved	involve	VERB
ftr-353	172	7	the	the	DET
ftr-353	172	8	issuance	issuance	NOUN
ftr-353	172	9	by	by	ADP
ftr-353	172	10	a	a	DET
ftr-353	172	11	group	group	NOUN
ftr-353	172	12	of	of	ADP
ftr-353	172	13	banks	bank	NOUN
ftr-353	172	14	of	of	ADP
ftr-353	172	15	debt	debt	NOUN
ftr-353	172	16	to	to	ADP
ftr-353	172	17	a	a	DET
ftr-353	172	18	trust	trust	NOUN
ftr-353	172	19	which	which	PRON
ftr-353	172	20	in	in	ADP
ftr-353	172	21	turn	turn	NOUN
ftr-353	172	22	issued	issue	VERB
ftr-353	172	23	preferred	preferred	ADJ
ftr-353	172	24	securities	security	NOUN
ftr-353	172	25	to	to	ADP
ftr-353	172	26	investors	investor	NOUN
ftr-353	172	27	for	for	ADP
ftr-353	172	28	cash	cash	NOUN
ftr-353	172	29	.	.	PUNCT
ftr-353	173	1	the	the	DET
ftr-353	173	2	court	court	NOUN
ftr-353	173	3	(	(	PUNCT
ftr-353	173	4	judge	judge	PROPN
ftr-353	173	5	morrison	morrison	PROPN
ftr-353	173	6	)	)	PUNCT
ftr-353	173	7	rejected	reject	VERB
ftr-353	173	8	the	the	DET
ftr-353	173	9	taxpayer	taxpayer	NOUN
ftr-353	173	10	’s	’s	PART
ftr-353	173	11	claim	claim	NOUN
ftr-353	173	12	that	that	SCONJ
ftr-353	173	13	the	the	DET
ftr-353	173	14	arbitration	arbitration	NOUN
ftr-353	173	15	award	award	NOUN
ftr-353	173	16	was	be	AUX
ftr-353	173	17	a	a	DET
ftr-353	173	18	return	return	NOUN
ftr-353	173	19	of	of	ADP
ftr-353	173	20	capital	capital	NOUN
ftr-353	173	21	.	.	PUNCT
ftr-353	174	1	the	the	DET
ftr-353	174	2	court	court	NOUN
ftr-353	174	3	indicated	indicate	VERB
ftr-353	174	4	that	that	SCONJ
ftr-353	174	5	the	the	DET
ftr-353	174	6	taxpayer	taxpayer	NOUN
ftr-353	174	7	failed	fail	VERB
ftr-353	174	8	to	to	PART
ftr-353	174	9	prove	prove	VERB
ftr-353	174	10	that	that	SCONJ
ftr-353	174	11	he	he	PRON
ftr-353	174	12	had	have	VERB
ftr-353	174	13	any	any	DET
ftr-353	174	14	basis	basis	NOUN
ftr-353	174	15	in	in	ADP
ftr-353	174	16	the	the	DET
ftr-353	174	17	idea	idea	NOUN
ftr-353	174	18	.	.	PUNCT
ftr-353	175	1	in	in	ADP
ftr-353	175	2	addition	addition	NOUN
ftr-353	175	3	,	,	PUNCT
ftr-353	175	4	the	the	DET
ftr-353	175	5	court	court	NOUN
ftr-353	175	6	opined	opine	VERB
ftr-353	175	7	that	that	SCONJ
ftr-353	175	8	the	the	DET
ftr-353	175	9	payment	payment	NOUN
ftr-353	175	10	from	from	ADP
ftr-353	175	11	smith	smith	PROPN
ftr-353	175	12	barney	barney	PROPN
ftr-353	175	13	for	for	ADP
ftr-353	175	14	the	the	DET
ftr-353	175	15	taxpayer	taxpayer	NOUN
ftr-353	175	16	’s	’s	PART
ftr-353	175	17	business	business	NOUN
ftr-353	175	18	idea	idea	NOUN
ftr-353	175	19	was	be	AUX
ftr-353	175	20	nothing	nothing	PRON
ftr-353	175	21	more	more	ADJ
ftr-353	175	22	than	than	ADP
ftr-353	175	23	a	a	DET
ftr-353	175	24	payment	payment	NOUN
ftr-353	175	25	for	for	ADP
ftr-353	175	26	services	service	NOUN
ftr-353	175	27	.	.	PUNCT
ftr-353	176	1	the	the	DET
ftr-353	176	2	court	court	NOUN
ftr-353	176	3	further	far	ADV
ftr-353	176	4	rejected	reject	VERB
ftr-353	176	5	the	the	DET
ftr-353	176	6	taxpayer	taxpayer	NOUN
ftr-353	176	7	’s	’s	PART
ftr-353	176	8	reasonable	reasonable	ADJ
ftr-353	176	9	cause	cause	NOUN
ftr-353	176	10	and	and	CCONJ
ftr-353	176	11	good	good	ADJ
ftr-353	176	12	faith	faith	NOUN
ftr-353	176	13	arguments	argument	NOUN
ftr-353	176	14	to	to	PART
ftr-353	176	15	impose	impose	VERB
ftr-353	176	16	substantial	substantial	ADJ
ftr-353	176	17	understatement	understatement	NOUN
ftr-353	176	18	penalties	penalty	NOUN
ftr-353	176	19	under	under	ADP
ftr-353	176	20	§	§	PROPN
ftr-353	176	21	6662	6662	NUM
ftr-353	176	22	.	.	PUNCT
ftr-353	177	1	3	3	X
ftr-353	177	2	.	.	X
ftr-353	177	3	another	another	DET
ftr-353	177	4	claim	claim	NOUN
ftr-353	177	5	of	of	ADP
ftr-353	177	6	a	a	DET
ftr-353	177	7	“	"	PUNCT
ftr-353	177	8	contribution	contribution	NOUN
ftr-353	177	9	to	to	ADP
ftr-353	177	10	capital	capital	NOUN
ftr-353	177	11	”	"	PUNCT
ftr-353	177	12	exclusion	exclusion	NOUN
ftr-353	177	13	goes	go	VERB
ftr-353	177	14	down	down	ADP
ftr-353	177	15	the	the	DET
ftr-353	177	16	drain	drain	NOUN
ftr-353	177	17	.	.	PUNCT
ftr-353	178	1	at&t	at&t	PROPN
ftr-353	178	2	,	,	PUNCT
ftr-353	178	3	inc	inc	PROPN
ftr-353	178	4	.	.	PROPN
ftr-353	178	5	v.	v.	PROPN
ftr-353	178	6	united	united	PROPN
ftr-353	178	7	states	states	PROPN
ftr-353	178	8	,	,	PUNCT
ftr-353	178	9	103	103	NUM
ftr-353	178	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	178	11	2009	2009	NUM
ftr-353	178	12	-	-	SYM
ftr-353	178	13	2072	2072	NUM
ftr-353	178	14	(	(	PUNCT
ftr-353	178	15	w.d	w.d	PROPN
ftr-353	178	16	.	.	PUNCT
ftr-353	178	17	tex	tex	PROPN
ftr-353	178	18	.	.	PROPN
ftr-353	178	19	5/4/09	5/4/09	NUM
ftr-353	178	20	)	)	PUNCT
ftr-353	178	21	.	.	PUNCT
ftr-353	179	1	magistrate	magistrate	PROPN
ftr-353	179	2	judge	judge	PROPN
ftr-353	179	3	nowak	nowak	PROPN
ftr-353	179	4	recommended	recommend	VERB
ftr-353	179	5	summary	summary	NOUN
ftr-353	179	6	judgment	judgment	NOUN
ftr-353	179	7	treating	treat	VERB
ftr-353	179	8	payments	payment	NOUN
ftr-353	179	9	from	from	ADP
ftr-353	179	10	the	the	DET
ftr-353	179	11	federal	federal	ADJ
ftr-353	179	12	government	government	NOUN
ftr-353	179	13	for	for	ADP
ftr-353	179	14	universal	universal	ADJ
ftr-353	179	15	telephone	telephone	NOUN
ftr-353	179	16	access	access	NOUN
ftr-353	179	17	as	as	ADP
ftr-353	179	18	includible	includible	NOUN
ftr-353	179	19	in	in	ADP
ftr-353	179	20	income	income	NOUN
ftr-353	179	21	and	and	CCONJ
ftr-353	179	22	not	not	PART
ftr-353	179	23	as	as	ADP
ftr-353	179	24	contributions	contribution	NOUN
ftr-353	179	25	to	to	ADP
ftr-353	179	26	capital	capital	NOUN
ftr-353	179	27	under	under	ADP
ftr-353	179	28	§	§	PROPN
ftr-353	179	29	118	118	NUM
ftr-353	179	30	.	.	PUNCT
ftr-353	180	1	the	the	DET
ftr-353	180	2	decision	decision	NOUN
ftr-353	180	3	follows	follow	VERB
ftr-353	180	4	united	united	PROPN
ftr-353	180	5	states	states	PROPN
ftr-353	180	6	v.	v.	ADP
ftr-353	180	7	coastal	coastal	ADJ
ftr-353	180	8	utilities	utility	NOUN
ftr-353	180	9	,	,	PUNCT
ftr-353	180	10	inc	inc	PROPN
ftr-353	180	11	.	.	PROPN
ftr-353	180	12	,	,	PUNCT
ftr-353	180	13	514	514	NUM
ftr-353	180	14	f.3d	f.3d	NUM
ftr-353	180	15	1184	1184	NUM
ftr-353	180	16	(	(	PUNCT
ftr-353	180	17	11th	11th	ADJ
ftr-353	180	18	cir	cir	NOUN
ftr-353	180	19	.	.	PROPN
ftr-353	180	20	2008	2008	NUM
ftr-353	180	21	)	)	PUNCT
ftr-353	180	22	.	.	PUNCT
ftr-353	181	1	91	91	NUM
ftr-353	181	2	florida	florida	PROPN
ftr-353	181	3	tax	tax	NOUN
ftr-353	181	4	review	review	NOUN
ftr-353	181	5	[	[	X
ftr-353	181	6	vol	vol	NOUN
ftr-353	181	7	.	.	PUNCT
ftr-353	182	1	10	10	NUM
ftr-353	182	2	:	:	PUNCT
ftr-353	182	3	si	si	X
ftr-353	182	4	(	(	PUNCT
ftr-353	182	5	a	a	X
ftr-353	182	6	)	)	PUNCT
ftr-353	182	7	the	the	DET
ftr-353	182	8	recommendation	recommendation	NOUN
ftr-353	182	9	was	be	AUX
ftr-353	182	10	accepted	accept	VERB
ftr-353	182	11	by	by	ADP
ftr-353	182	12	the	the	DET
ftr-353	182	13	district	district	NOUN
ftr-353	182	14	court	court	NOUN
ftr-353	182	15	.	.	PUNCT
ftr-353	183	1	at&t	at&t	PROPN
ftr-353	183	2	,	,	PUNCT
ftr-353	183	3	inc	inc	PROPN
ftr-353	183	4	.	.	PROPN
ftr-353	183	5	v.	v.	PROPN
ftr-353	183	6	united	united	PROPN
ftr-353	183	7	states	states	PROPN
ftr-353	183	8	,	,	PUNCT
ftr-353	183	9	104	104	NUM
ftr-353	183	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	183	11	2009	2009	NUM
ftr-353	183	12	-	-	SYM
ftr-353	183	13	6036	6036	NUM
ftr-353	183	14	(	(	PUNCT
ftr-353	183	15	w.d	w.d	PROPN
ftr-353	183	16	.	.	PUNCT
ftr-353	183	17	tex	tex	PROPN
ftr-353	183	18	.	.	PROPN
ftr-353	183	19	7/16/09	7/16/09	NUM
ftr-353	183	20	)	)	PUNCT
ftr-353	183	21	.	.	PUNCT
ftr-353	184	1	4	4	X
ftr-353	184	2	.	.	X
ftr-353	184	3	tax	tax	NOUN
ftr-353	184	4	-	-	PUNCT
ftr-353	184	5	free	free	ADJ
ftr-353	184	6	dollars	dollar	NOUN
ftr-353	184	7	to	to	PART
ftr-353	184	8	fight	fight	VERB
ftr-353	184	9	gypsy	gypsy	NOUN
ftr-353	184	10	moths	moth	NOUN
ftr-353	184	11	and	and	CCONJ
ftr-353	184	12	southern	southern	ADJ
ftr-353	184	13	pine	pine	NOUN
ftr-353	184	14	beetles	beetle	NOUN
ftr-353	184	15	.	.	PUNCT
ftr-353	185	1	rev	rev	PROPN
ftr-353	185	2	.	.	PROPN
ftr-353	185	3	rul	rul	PROPN
ftr-353	185	4	.	.	PUNCT
ftr-353	185	5	2009	2009	NUM
ftr-353	185	6	-	-	SYM
ftr-353	185	7	23	23	NUM
ftr-353	185	8	,	,	PUNCT
ftr-353	185	9	2009	2009	NUM
ftr-353	185	10	-	-	SYM
ftr-353	185	11	32	32	NUM
ftr-353	185	12	i.r.b	i.r.b	NOUN
ftr-353	185	13	.	.	PUNCT
ftr-353	186	1	177	177	NUM
ftr-353	186	2	(	(	PUNCT
ftr-353	186	3	7/27/09	7/27/09	NUM
ftr-353	186	4	)	)	PUNCT
ftr-353	186	5	.	.	PUNCT
ftr-353	187	1	the	the	DET
ftr-353	187	2	forest	forest	PROPN
ftr-353	187	3	health	health	PROPN
ftr-353	187	4	protection	protection	PROPN
ftr-353	187	5	program	program	NOUN
ftr-353	187	6	administered	administer	VERB
ftr-353	187	7	by	by	ADP
ftr-353	187	8	the	the	DET
ftr-353	187	9	us	us	PROPN
ftr-353	187	10	forest	forest	NOUN
ftr-353	187	11	service	service	NOUN
ftr-353	187	12	will	will	AUX
ftr-353	187	13	be	be	AUX
ftr-353	187	14	treated	treat	VERB
ftr-353	187	15	for	for	ADP
ftr-353	187	16	purposes	purpose	NOUN
ftr-353	187	17	of	of	ADP
ftr-353	187	18	§	§	PROPN
ftr-353	187	19	126	126	NUM
ftr-353	187	20	is	be	AUX
ftr-353	187	21	substantially	substantially	ADV
ftr-353	187	22	similar	similar	ADJ
ftr-353	187	23	,	,	PUNCT
ftr-353	187	24	within	within	ADP
ftr-353	187	25	the	the	DET
ftr-353	187	26	meaning	meaning	NOUN
ftr-353	187	27	of	of	ADP
ftr-353	187	28	§	§	PROPN
ftr-353	187	29	126(a)(9	126(a)(9	PROPN
ftr-353	187	30	)	)	PUNCT
ftr-353	187	31	,	,	PUNCT
ftr-353	187	32	to	to	ADP
ftr-353	187	33	the	the	DET
ftr-353	187	34	type	type	NOUN
ftr-353	187	35	of	of	ADP
ftr-353	187	36	programs	program	NOUN
ftr-353	187	37	described	describe	VERB
ftr-353	187	38	in	in	ADP
ftr-353	187	39	§	§	PROPN
ftr-353	187	40	126(a)(1	126(a)(1	NUM
ftr-353	187	41	)	)	PUNCT
ftr-353	187	42	through	through	ADP
ftr-353	187	43	(	(	PUNCT
ftr-353	187	44	8)	8)	NUM
ftr-353	187	45	.	.	PUNCT
ftr-353	187	46	cost	cost	NOUN
ftr-353	187	47	sharing	sharing	NOUN
ftr-353	187	48	payments	payment	NOUN
ftr-353	187	49	received	receive	VERB
ftr-353	187	50	by	by	ADP
ftr-353	187	51	nonindustrial	nonindustrial	ADJ
ftr-353	187	52	private	private	ADJ
ftr-353	187	53	forest	forest	NOUN
ftr-353	187	54	landowners	landowner	NOUN
ftr-353	187	55	to	to	PART
ftr-353	187	56	establish	establish	VERB
ftr-353	187	57	an	an	DET
ftr-353	187	58	acceptable	acceptable	ADJ
ftr-353	187	59	integrated	integrated	ADJ
ftr-353	187	60	pest	pest	NOUN
ftr-353	187	61	management	management	NOUN
ftr-353	187	62	strategy	strategy	NOUN
ftr-353	187	63	that	that	PRON
ftr-353	187	64	will	will	AUX
ftr-353	187	65	prevent	prevent	VERB
ftr-353	187	66	,	,	PUNCT
ftr-353	187	67	retard	retard	NOUN
ftr-353	187	68	,	,	PUNCT
ftr-353	187	69	control	control	NOUN
ftr-353	187	70	,	,	PUNCT
ftr-353	187	71	or	or	CCONJ
ftr-353	187	72	suppress	suppress	VERB
ftr-353	187	73	gypsy	gypsy	NOUN
ftr-353	187	74	moth	moth	NOUN
ftr-353	187	75	infestations	infestation	NOUN
ftr-353	187	76	,	,	PUNCT
ftr-353	187	77	southern	southern	ADJ
ftr-353	187	78	pine	pine	NOUN
ftr-353	187	79	beetle	beetle	NOUN
ftr-353	187	80	infestations	infestation	NOUN
ftr-353	187	81	,	,	PUNCT
ftr-353	187	82	spruce	spruce	NOUN
ftr-353	187	83	budworm	budworm	NOUN
ftr-353	187	84	infestations	infestation	NOUN
ftr-353	187	85	,	,	PUNCT
ftr-353	187	86	or	or	CCONJ
ftr-353	187	87	other	other	ADJ
ftr-353	187	88	major	major	ADJ
ftr-353	187	89	insect	insect	NOUN
ftr-353	187	90	infestations	infestation	NOUN
ftr-353	187	91	are	be	AUX
ftr-353	187	92	eligible	eligible	ADJ
ftr-353	187	93	for	for	ADP
ftr-353	187	94	exclusion	exclusion	NOUN
ftr-353	187	95	from	from	ADP
ftr-353	187	96	gross	gross	ADJ
ftr-353	187	97	income	income	NOUN
ftr-353	187	98	to	to	ADP
ftr-353	187	99	the	the	DET
ftr-353	187	100	extent	extent	NOUN
ftr-353	187	101	permitted	permit	VERB
ftr-353	187	102	by	by	ADP
ftr-353	187	103	§	§	PROPN
ftr-353	187	104	126	126	NUM
ftr-353	187	105	.	.	PUNCT
ftr-353	188	1	the	the	DET
ftr-353	188	2	extent	extent	NOUN
ftr-353	188	3	of	of	ADP
ftr-353	188	4	the	the	DET
ftr-353	188	5	exclusion	exclusion	NOUN
ftr-353	188	6	is	be	AUX
ftr-353	188	7	determined	determine	VERB
ftr-353	188	8	under	under	ADP
ftr-353	188	9	§	§	PROPN
ftr-353	188	10	126(b	126(b	PROPN
ftr-353	188	11	)	)	PUNCT
ftr-353	188	12	and	and	CCONJ
ftr-353	188	13	reg	reg	NOUN
ftr-353	188	14	.	.	PUNCT
ftr-353	189	1	§	§	PROPN
ftr-353	189	2	16a.126	16a.126	PROPN
ftr-353	189	3	-	-	PUNCT
ftr-353	189	4	1	1	NUM
ftr-353	189	5	.	.	PUNCT
ftr-353	189	6	b.	b.	PROPN
ftr-353	189	7	deductible	deductible	ADJ
ftr-353	189	8	expenses	expense	NOUN
ftr-353	189	9	versus	versus	ADP
ftr-353	189	10	capitalization	capitalization	NOUN
ftr-353	189	11	1	1	NUM
ftr-353	189	12	.	.	PUNCT
ftr-353	189	13	who	who	PRON
ftr-353	189	14	says	say	VERB
ftr-353	189	15	§	§	PROPN
ftr-353	189	16	1060	1060	NUM
ftr-353	189	17	prevents	prevent	VERB
ftr-353	189	18	allocating	allocate	VERB
ftr-353	189	19	basis	basis	NOUN
ftr-353	189	20	in	in	ADP
ftr-353	189	21	excess	excess	NOUN
ftr-353	189	22	of	of	ADP
ftr-353	189	23	fair	fair	ADJ
ftr-353	189	24	market	market	NOUN
ftr-353	189	25	to	to	ADP
ftr-353	189	26	tangible	tangible	ADJ
ftr-353	189	27	assets	asset	NOUN
ftr-353	189	28	?	?	PUNCT
ftr-353	190	1	not	not	PART
ftr-353	190	2	judge	judge	VERB
ftr-353	190	3	kroupa	kroupa	ADV
ftr-353	190	4	of	of	ADP
ftr-353	190	5	the	the	DET
ftr-353	190	6	tax	tax	NOUN
ftr-353	190	7	court	court	NOUN
ftr-353	190	8	.	.	PUNCT
ftr-353	191	1	west	west	PROPN
ftr-353	191	2	covina	covina	PROPN
ftr-353	191	3	motors	motors	PROPN
ftr-353	191	4	,	,	PUNCT
ftr-353	191	5	inc	inc	PROPN
ftr-353	191	6	.	.	PROPN
ftr-353	192	1	v.	v.	PROPN
ftr-353	192	2	commissioner	commissioner	PROPN
ftr-353	192	3	,	,	PUNCT
ftr-353	192	4	t.c	t.c	PROPN
ftr-353	192	5	.	.	PROPN
ftr-353	192	6	memo	memo	NOUN
ftr-353	192	7	.	.	PUNCT
ftr-353	193	1	2009291(12/16/09	2009291(12/16/09	NUM
ftr-353	193	2	)	)	PUNCT
ftr-353	193	3	.	.	PUNCT
ftr-353	194	1	the	the	DET
ftr-353	194	2	taxpayer	taxpayer	NOUN
ftr-353	194	3	purchased	purchase	VERB
ftr-353	194	4	the	the	DET
ftr-353	194	5	assets	asset	NOUN
ftr-353	194	6	of	of	ADP
ftr-353	194	7	another	another	DET
ftr-353	194	8	corporation	corporation	NOUN
ftr-353	194	9	and	and	CCONJ
ftr-353	194	10	paid	pay	VERB
ftr-353	194	11	various	various	ADJ
ftr-353	194	12	legal	legal	ADJ
ftr-353	194	13	and	and	CCONJ
ftr-353	194	14	other	other	ADJ
ftr-353	194	15	transactional	transactional	ADJ
ftr-353	194	16	fees	fee	NOUN
ftr-353	194	17	in	in	ADP
ftr-353	194	18	connection	connection	NOUN
ftr-353	194	19	with	with	ADP
ftr-353	194	20	the	the	DET
ftr-353	194	21	acquisition	acquisition	NOUN
ftr-353	194	22	.	.	PUNCT
ftr-353	195	1	most	most	ADJ
ftr-353	195	2	,	,	PUNCT
ftr-353	195	3	but	but	CCONJ
ftr-353	195	4	not	not	PART
ftr-353	195	5	all	all	PRON
ftr-353	195	6	,	,	PUNCT
ftr-353	195	7	of	of	ADP
ftr-353	195	8	the	the	DET
ftr-353	195	9	fees	fee	NOUN
ftr-353	195	10	were	be	AUX
ftr-353	195	11	related	relate	VERB
ftr-353	195	12	to	to	ADP
ftr-353	195	13	a	a	DET
ftr-353	195	14	seller	seller	NOUN
ftr-353	195	15	-	-	PUNCT
ftr-353	195	16	financing	financing	NOUN
ftr-353	195	17	arrangement	arrangement	NOUN
ftr-353	195	18	for	for	ADP
ftr-353	195	19	the	the	DET
ftr-353	195	20	purchased	purchase	VERB
ftr-353	195	21	assets	asset	NOUN
ftr-353	195	22	.	.	PUNCT
ftr-353	196	1	the	the	DET
ftr-353	196	2	parties	party	NOUN
ftr-353	196	3	stipulated	stipulate	VERB
ftr-353	196	4	that	that	SCONJ
ftr-353	196	5	the	the	DET
ftr-353	196	6	taxpayer	taxpayer	NOUN
ftr-353	196	7	paid	pay	VERB
ftr-353	196	8	$	$	SYM
ftr-353	196	9	6,050,601	6,050,601	NUM
ftr-353	196	10	for	for	ADP
ftr-353	196	11	specific	specific	ADJ
ftr-353	196	12	assets	asset	NOUN
ftr-353	196	13	,	,	PUNCT
ftr-353	196	14	including	include	VERB
ftr-353	196	15	(	(	PUNCT
ftr-353	196	16	1	1	NUM
ftr-353	196	17	)	)	PUNCT
ftr-353	196	18	$	$	SYM
ftr-353	196	19	250,001	250,001	NUM
ftr-353	196	20	for	for	ADP
ftr-353	196	21	fixed	fix	VERB
ftr-353	196	22	assets	asset	NOUN
ftr-353	196	23	,	,	PUNCT
ftr-353	196	24	(	(	PUNCT
ftr-353	196	25	2	2	X
ftr-353	196	26	)	)	PUNCT
ftr-353	196	27	$	$	SYM
ftr-353	196	28	3.5	3.5	NUM
ftr-353	196	29	million	million	NUM
ftr-353	196	30	for	for	ADP
ftr-353	196	31	goodwill	goodwill	NOUN
ftr-353	196	32	,	,	PUNCT
ftr-353	196	33	and	and	CCONJ
ftr-353	196	34	(	(	PUNCT
ftr-353	196	35	3	3	X
ftr-353	196	36	)	)	PUNCT
ftr-353	196	37	$	$	SYM
ftr-353	196	38	2,300,600	2,300,600	NUM
ftr-353	196	39	for	for	ADP
ftr-353	196	40	the	the	DET
ftr-353	196	41	inventory	inventory	NOUN
ftr-353	196	42	of	of	ADP
ftr-353	196	43	used	use	VERB
ftr-353	196	44	vehicles	vehicle	NOUN
ftr-353	196	45	,	,	PUNCT
ftr-353	196	46	parts	part	NOUN
ftr-353	196	47	,	,	PUNCT
ftr-353	196	48	and	and	CCONJ
ftr-353	196	49	miscellaneous	miscellaneous	ADJ
ftr-353	196	50	items	item	NOUN
ftr-353	196	51	,	,	PUNCT
ftr-353	196	52	as	as	ADV
ftr-353	196	53	well	well	ADV
ftr-353	196	54	as	as	ADP
ftr-353	196	55	acquiring	acquire	VERB
ftr-353	196	56	$	$	SYM
ftr-353	196	57	6,258,074	6,258,074	NUM
ftr-353	196	58	worth	worth	NOUN
ftr-353	196	59	of	of	ADP
ftr-353	196	60	new	new	ADJ
ftr-353	196	61	and	and	CCONJ
ftr-353	196	62	demonstrator	demonstrator	NOUN
ftr-353	196	63	vehicle	vehicle	NOUN
ftr-353	196	64	inventory	inventory	NOUN
ftr-353	196	65	that	that	PRON
ftr-353	196	66	was	be	AUX
ftr-353	196	67	subject	subject	ADJ
ftr-353	196	68	to	to	ADP
ftr-353	196	69	a	a	DET
ftr-353	196	70	$	$	SYM
ftr-353	196	71	6,421,047	6,421,047	NUM
ftr-353	196	72	floor	floor	NOUN
ftr-353	196	73	plan	plan	NOUN
ftr-353	196	74	line	line	NOUN
ftr-353	196	75	of	of	ADP
ftr-353	196	76	credit	credit	NOUN
ftr-353	196	77	.	.	PUNCT
ftr-353	197	1	those	those	DET
ftr-353	197	2	legal	legal	ADJ
ftr-353	197	3	and	and	CCONJ
ftr-353	197	4	transactional	transactional	ADJ
ftr-353	197	5	fees	fee	NOUN
ftr-353	197	6	that	that	PRON
ftr-353	197	7	were	be	AUX
ftr-353	197	8	attributable	attributable	ADJ
ftr-353	197	9	to	to	ADP
ftr-353	197	10	inventory	inventory	NOUN
ftr-353	197	11	financing	financing	NOUN
ftr-353	197	12	and	and	CCONJ
ftr-353	197	13	physical	physical	ADJ
ftr-353	197	14	inventory	inventory	NOUN
ftr-353	197	15	were	be	AUX
ftr-353	197	16	allocated	allocate	VERB
ftr-353	197	17	to	to	ADP
ftr-353	197	18	the	the	DET
ftr-353	197	19	inventory	inventory	NOUN
ftr-353	197	20	to	to	PART
ftr-353	197	21	be	be	AUX
ftr-353	197	22	taken	take	VERB
ftr-353	197	23	into	into	ADP
ftr-353	197	24	account	account	NOUN
ftr-353	197	25	in	in	ADP
ftr-353	197	26	determining	determine	VERB
ftr-353	197	27	cost	cost	NOUN
ftr-353	197	28	of	of	ADP
ftr-353	197	29	goods	good	NOUN
ftr-353	197	30	sold	sell	VERB
ftr-353	197	31	.	.	PUNCT
ftr-353	198	1	the	the	DET
ftr-353	198	2	irs	irs	PROPN
ftr-353	198	3	argued	argue	VERB
ftr-353	198	4	that	that	SCONJ
ftr-353	198	5	because	because	SCONJ
ftr-353	198	6	the	the	DET
ftr-353	198	7	acquisition	acquisition	NOUN
ftr-353	198	8	was	be	AUX
ftr-353	198	9	an	an	DET
ftr-353	198	10	“	"	PUNCT
ftr-353	198	11	applicable	applicable	ADJ
ftr-353	198	12	asset	asset	NOUN
ftr-353	198	13	acquisition	acquisition	NOUN
ftr-353	198	14	”	"	PUNCT
ftr-353	198	15	to	to	PART
ftr-353	198	16	which	which	PRON
ftr-353	198	17	§	§	PROPN
ftr-353	198	18	1060	1060	NUM
ftr-353	198	19	applied	apply	VERB
ftr-353	198	20	,	,	PUNCT
ftr-353	198	21	the	the	DET
ftr-353	198	22	remaining	remain	VERB
ftr-353	198	23	legal	legal	ADJ
ftr-353	198	24	fees	fee	NOUN
ftr-353	198	25	,	,	PUNCT
ftr-353	198	26	which	which	PRON
ftr-353	198	27	were	be	AUX
ftr-353	198	28	not	not	PART
ftr-353	198	29	specifically	specifically	ADV
ftr-353	198	30	related	relate	VERB
ftr-353	198	31	to	to	ADP
ftr-353	198	32	any	any	DET
ftr-353	198	33	particular	particular	ADJ
ftr-353	198	34	asset	asset	NOUN
ftr-353	198	35	,	,	PUNCT
ftr-353	198	36	were	be	AUX
ftr-353	198	37	required	require	VERB
ftr-353	198	38	to	to	PART
ftr-353	198	39	be	be	AUX
ftr-353	198	40	allocated	allocate	VERB
ftr-353	198	41	to	to	ADP
ftr-353	198	42	goodwill	goodwill	NOUN
ftr-353	198	43	and	and	CCONJ
ftr-353	198	44	going	go	VERB
ftr-353	198	45	concern	concern	NOUN
ftr-353	198	46	value	value	NOUN
ftr-353	198	47	under	under	ADP
ftr-353	198	48	§	§	PROPN
ftr-353	198	49	1060	1060	NUM
ftr-353	198	50	because	because	SCONJ
ftr-353	198	51	the	the	DET
ftr-353	198	52	fairmarket	fairmarket	NOUN
ftr-353	198	53	-	-	PUNCT
ftr-353	198	54	value	value	NOUN
ftr-353	198	55	limitations	limitation	NOUN
ftr-353	198	56	of	of	ADP
ftr-353	198	57	§	§	PROPN
ftr-353	198	58	1060	1060	NUM
ftr-353	198	59	precluded	preclude	VERB
ftr-353	198	60	an	an	DET
ftr-353	198	61	allocation	allocation	NOUN
ftr-353	198	62	to	to	ADP
ftr-353	198	63	any	any	DET
ftr-353	198	64	other	other	ADJ
ftr-353	198	65	assets	asset	NOUN
ftr-353	198	66	.	.	PUNCT
ftr-353	199	1	in	in	ADP
ftr-353	199	2	a	a	DET
ftr-353	199	3	stunning	stunning	ADJ
ftr-353	199	4	decision	decision	NOUN
ftr-353	199	5	,	,	PUNCT
ftr-353	199	6	judge	judge	NOUN
ftr-353	199	7	kroupa	kroupa	PROPN
ftr-353	199	8	rejected	reject	VERB
ftr-353	199	9	the	the	DET
ftr-353	199	10	irs	irs	PROPN
ftr-353	199	11	’s	’s	PART
ftr-353	199	12	position	position	NOUN
ftr-353	199	13	and	and	CCONJ
ftr-353	199	14	held	hold	VERB
ftr-353	199	15	that	that	SCONJ
ftr-353	199	16	even	even	ADV
ftr-353	199	17	though	though	SCONJ
ftr-353	199	18	the	the	DET
ftr-353	199	19	acquisition	acquisition	NOUN
ftr-353	199	20	was	be	AUX
ftr-353	199	21	an	an	DET
ftr-353	199	22	“	"	PUNCT
ftr-353	199	23	applicable	applicable	ADJ
ftr-353	199	24	asset	asset	NOUN
ftr-353	199	25	acquisition	acquisition	NOUN
ftr-353	199	26	”	"	PUNCT
ftr-353	199	27	as	as	SCONJ
ftr-353	199	28	defined	define	VERB
ftr-353	199	29	in	in	ADP
ftr-353	199	30	§	§	PROPN
ftr-353	199	31	1060	1060	NUM
ftr-353	199	32	,	,	PUNCT
ftr-353	199	33	where	where	SCONJ
ftr-353	199	34	the	the	DET
ftr-353	199	35	parties	party	NOUN
ftr-353	199	36	,	,	PUNCT
ftr-353	199	37	i.e.	i.e.	X
ftr-353	199	38	,	,	PUNCT
ftr-353	199	39	the	the	DET
ftr-353	199	40	taxpayer	taxpayer	NOUN
ftr-353	199	41	and	and	CCONJ
ftr-353	199	42	the	the	DET
ftr-353	199	43	irs	irs	PROPN
ftr-353	199	44	,	,	PUNCT
ftr-353	199	45	have	have	AUX
ftr-353	199	46	stipulated	stipulate	VERB
ftr-353	199	47	“	"	PUNCT
ftr-353	199	48	the	the	DET
ftr-353	199	49	cost	cost	NOUN
ftr-353	199	50	of	of	ADP
ftr-353	199	51	each	each	DET
ftr-353	199	52	asset	asset	NOUN
ftr-353	199	53	...	...	PUNCT
ftr-353	199	54	section	section	NOUN
ftr-353	199	55	1060	1060	NUM
ftr-353	199	56	does	do	AUX
ftr-353	199	57	not	not	PART
ftr-353	199	58	apply	apply	VERB
ftr-353	199	59	.	.	PUNCT
ftr-353	199	60	”	"	PUNCT
ftr-353	200	1	accordingly	accordingly	ADV
ftr-353	200	2	,	,	PUNCT
ftr-353	200	3	she	she	PRON
ftr-353	200	4	agreed	agree	VERB
ftr-353	200	5	with	with	ADP
ftr-353	200	6	the	the	DET
ftr-353	200	7	taxpayer	taxpayer	NOUN
ftr-353	200	8	that	that	SCONJ
ftr-353	200	9	the	the	DET
ftr-353	200	10	legal	legal	ADJ
ftr-353	200	11	fees	fee	NOUN
ftr-353	200	12	should	should	AUX
ftr-353	200	13	be	be	AUX
ftr-353	200	14	allocated	allocate	VERB
ftr-353	200	15	proportionately	proportionately	ADV
ftr-353	200	16	among	among	ADP
ftr-353	200	17	all	all	PRON
ftr-353	200	18	of	of	ADP
ftr-353	200	19	the	the	DET
ftr-353	200	20	acquired	acquire	VERB
ftr-353	200	21	assets	asset	NOUN
ftr-353	200	22	to	to	PART
ftr-353	200	23	increase	increase	VERB
ftr-353	200	24	their	their	PRON
ftr-353	200	25	2010	2010	NUM
ftr-353	200	26	]	]	PUNCT
ftr-353	200	27	recent	recent	ADJ
ftr-353	200	28	developments	development	NOUN
ftr-353	200	29	in	in	ADP
ftr-353	200	30	federal	federal	ADJ
ftr-353	200	31	income	income	NOUN
ftr-353	200	32	taxation	taxation	NOUN
ftr-353	200	33	92	92	NUM
ftr-353	200	34	bases	basis	NOUN
ftr-353	200	35	–	–	PUNCT
ftr-353	200	36	2.03	2.03	NUM
ftr-353	200	37	%	%	NOUN
ftr-353	200	38	to	to	ADP
ftr-353	200	39	fixed	fix	VERB
ftr-353	200	40	assets	asset	NOUN
ftr-353	200	41	,	,	PUNCT
ftr-353	200	42	18.69	18.69	NUM
ftr-353	200	43	%	%	NOUN
ftr-353	200	44	to	to	ADP
ftr-353	200	45	used	use	VERB
ftr-353	200	46	vehicles	vehicle	NOUN
ftr-353	200	47	and	and	CCONJ
ftr-353	200	48	parts	part	NOUN
ftr-353	200	49	inventory	inventory	NOUN
ftr-353	200	50	,	,	PUNCT
ftr-353	200	51	50.84	50.84	NUM
ftr-353	200	52	%	%	NOUN
ftr-353	200	53	to	to	ADP
ftr-353	200	54	new	new	ADJ
ftr-353	200	55	and	and	CCONJ
ftr-353	200	56	demonstrator	demonstrator	NOUN
ftr-353	200	57	vehicles	vehicle	NOUN
ftr-353	200	58	,	,	PUNCT
ftr-353	200	59	and	and	CCONJ
ftr-353	200	60	28.44	28.44	NUM
ftr-353	200	61	%	%	NOUN
ftr-353	200	62	to	to	ADP
ftr-353	200	63	goodwill	goodwill	NOUN
ftr-353	200	64	.	.	PUNCT
ftr-353	201	1	•	•	NOUN
ftr-353	201	2	former	former	ADJ
ftr-353	201	3	temp	temp	NOUN
ftr-353	201	4	.	.	PUNCT
ftr-353	202	1	reg	reg	NOUN
ftr-353	202	2	.	.	PUNCT
ftr-353	203	1	§	§	PROPN
ftr-353	203	2	1.1060	1.1060	NUM
ftr-353	203	3	-	-	SYM
ftr-353	203	4	1t(e	1t(e	NUM
ftr-353	203	5	)	)	PUNCT
ftr-353	203	6	,	,	PUNCT
ftr-353	203	7	which	which	PRON
ftr-353	203	8	was	be	AUX
ftr-353	203	9	the	the	DET
ftr-353	203	10	controlling	control	VERB
ftr-353	203	11	regulation	regulation	NOUN
ftr-353	203	12	for	for	ADP
ftr-353	203	13	the	the	DET
ftr-353	203	14	year	year	NOUN
ftr-353	203	15	for	for	ADP
ftr-353	203	16	the	the	DET
ftr-353	203	17	transaction	transaction	NOUN
ftr-353	203	18	,	,	PUNCT
ftr-353	203	19	specifically	specifically	ADV
ftr-353	203	20	stated	state	VERB
ftr-353	203	21	:	:	PUNCT
ftr-353	203	22	“	"	PUNCT
ftr-353	203	23	allocation	allocation	NOUN
ftr-353	203	24	not	not	PART
ftr-353	203	25	to	to	PART
ftr-353	203	26	exceed	exceed	VERB
ftr-353	203	27	fair	fair	ADJ
ftr-353	203	28	market	market	NOUN
ftr-353	203	29	value	value	NOUN
ftr-353	203	30	.	.	PUNCT
ftr-353	204	1	the	the	DET
ftr-353	204	2	amount	amount	NOUN
ftr-353	204	3	of	of	ADP
ftr-353	204	4	consideration	consideration	NOUN
ftr-353	204	5	allocated	allocate	VERB
ftr-353	204	6	to	to	ADP
ftr-353	204	7	an	an	DET
ftr-353	204	8	asset	asset	NOUN
ftr-353	204	9	(	(	PUNCT
ftr-353	204	10	other	other	ADJ
ftr-353	204	11	than	than	ADP
ftr-353	204	12	class	class	NOUN
ftr-353	204	13	iv	iv	NUM
ftr-353	204	14	assets	asset	NOUN
ftr-353	204	15	)	)	PUNCT
ftr-353	205	1	[	[	X
ftr-353	205	2	defined	define	VERB
ftr-353	205	3	therein	therein	ADV
ftr-353	205	4	as	as	ADP
ftr-353	205	5	‘	'	PUNCT
ftr-353	205	6	intangible	intangible	ADJ
ftr-353	205	7	assets	asset	NOUN
ftr-353	205	8	in	in	ADP
ftr-353	205	9	the	the	DET
ftr-353	205	10	nature	nature	NOUN
ftr-353	205	11	of	of	ADP
ftr-353	205	12	goodwill	goodwill	NOUN
ftr-353	205	13	and	and	CCONJ
ftr-353	205	14	going	go	VERB
ftr-353	205	15	concern	concern	NOUN
ftr-353	205	16	value	value	NOUN
ftr-353	205	17	’	'	PUNCT
ftr-353	205	18	]	]	PUNCT
ftr-353	205	19	shall	shall	AUX
ftr-353	205	20	not	not	PART
ftr-353	205	21	exceed	exceed	VERB
ftr-353	205	22	the	the	DET
ftr-353	205	23	fair	fair	ADJ
ftr-353	205	24	market	market	NOUN
ftr-353	205	25	value	value	NOUN
ftr-353	205	26	of	of	ADP
ftr-353	205	27	that	that	DET
ftr-353	205	28	asset	asset	NOUN
ftr-353	205	29	on	on	ADP
ftr-353	205	30	the	the	DET
ftr-353	205	31	purchase	purchase	NOUN
ftr-353	205	32	date	date	NOUN
ftr-353	205	33	.	.	PUNCT
ftr-353	205	34	”	"	PUNCT
ftr-353	206	1	although	although	SCONJ
ftr-353	206	2	judge	judge	PROPN
ftr-353	206	3	kroupa	kroupa	PROPN
ftr-353	206	4	’s	’s	PART
ftr-353	206	5	opinion	opinion	NOUN
ftr-353	206	6	cited	cite	VERB
ftr-353	206	7	that	that	DET
ftr-353	206	8	provision	provision	NOUN
ftr-353	206	9	,	,	PUNCT
ftr-353	206	10	she	she	PRON
ftr-353	206	11	somewhat	somewhat	ADV
ftr-353	206	12	mysteriously	mysteriously	ADV
ftr-353	206	13	stated	state	VERB
ftr-353	206	14	that	that	SCONJ
ftr-353	206	15	“	"	PUNCT
ftr-353	206	16	[	[	X
ftr-353	206	17	the	the	DET
ftr-353	206	18	commissioner	commissioner	NOUN
ftr-353	206	19	]	]	PUNCT
ftr-353	206	20	cites	cite	VERB
ftr-353	206	21	no	no	DET
ftr-353	206	22	authority	authority	NOUN
ftr-353	206	23	requiring	require	VERB
ftr-353	206	24	legal	legal	ADJ
ftr-353	206	25	fees	fee	NOUN
ftr-353	206	26	to	to	PART
ftr-353	206	27	be	be	AUX
ftr-353	206	28	allocated	allocate	VERB
ftr-353	206	29	under	under	ADP
ftr-353	206	30	the	the	DET
ftr-353	206	31	fair	fair	ADJ
ftr-353	206	32	-	-	PUNCT
ftr-353	206	33	market	market	NOUN
ftr-353	206	34	-	-	PUNCT
ftr-353	206	35	value	value	NOUN
ftr-353	206	36	limitations	limitation	NOUN
ftr-353	206	37	of	of	ADP
ftr-353	206	38	section	section	NOUN
ftr-353	206	39	1060	1060	NUM
ftr-353	206	40	where	where	SCONJ
ftr-353	206	41	the	the	DET
ftr-353	206	42	parties	party	NOUN
ftr-353	206	43	have	have	AUX
ftr-353	206	44	stipulated	stipulate	VERB
ftr-353	206	45	the	the	DET
ftr-353	206	46	cost	cost	NOUN
ftr-353	206	47	of	of	ADP
ftr-353	206	48	each	each	DET
ftr-353	206	49	asset	asset	NOUN
ftr-353	206	50	,	,	PUNCT
ftr-353	206	51	and	and	CCONJ
ftr-353	206	52	we	we	PRON
ftr-353	206	53	find	find	VERB
ftr-353	206	54	none	none	NOUN
ftr-353	206	55	.	.	PUNCT
ftr-353	206	56	”	"	PUNCT
ftr-353	207	1	we	we	PRON
ftr-353	207	2	,	,	PUNCT
ftr-353	207	3	on	on	ADP
ftr-353	207	4	the	the	DET
ftr-353	207	5	other	other	ADJ
ftr-353	207	6	hand	hand	NOUN
ftr-353	207	7	,	,	PUNCT
ftr-353	207	8	believe	believe	VERB
ftr-353	207	9	that	that	SCONJ
ftr-353	207	10	former	former	ADJ
ftr-353	207	11	temp	temp	NOUN
ftr-353	207	12	.	.	PUNCT
ftr-353	208	1	reg	reg	NOUN
ftr-353	208	2	.	.	PUNCT
ftr-353	209	1	§	§	PROPN
ftr-353	209	2	1.1060	1.1060	NUM
ftr-353	209	3	-	-	SYM
ftr-353	209	4	1t(e	1t(e	NUM
ftr-353	209	5	)	)	PUNCT
ftr-353	209	6	does	do	AUX
ftr-353	209	7	precisely	precisely	ADV
ftr-353	209	8	what	what	DET
ftr-353	209	9	judge	judge	NOUN
ftr-353	209	10	kroupa	kroupa	PROPN
ftr-353	209	11	believed	believe	VERB
ftr-353	209	12	that	that	SCONJ
ftr-353	209	13	no	no	DET
ftr-353	209	14	authority	authority	NOUN
ftr-353	209	15	required	require	VERB
ftr-353	209	16	.	.	PUNCT
ftr-353	210	1	former	former	ADJ
ftr-353	210	2	temp	temp	NOUN
ftr-353	210	3	.	.	PUNCT
ftr-353	211	1	reg	reg	NOUN
ftr-353	211	2	.	.	PUNCT
ftr-353	212	1	§	§	PROPN
ftr-353	212	2	1.1060	1.1060	NUM
ftr-353	212	3	-	-	SYM
ftr-353	212	4	1t(e	1t(e	NUM
ftr-353	212	5	)	)	PUNCT
ftr-353	212	6	was	be	AUX
ftr-353	212	7	mirrored	mirror	VERB
ftr-353	212	8	in	in	ADP
ftr-353	212	9	former	former	ADJ
ftr-353	212	10	temp	temp	NOUN
ftr-353	212	11	.	.	PUNCT
ftr-353	213	1	reg	reg	NOUN
ftr-353	213	2	.	.	PUNCT
ftr-353	214	1	§	§	PROPN
ftr-353	214	2	1.338(b)-2t(c)(1	1.338(b)-2t(c)(1	NUM
ftr-353	214	3	)	)	PUNCT
ftr-353	214	4	,	,	PUNCT
ftr-353	214	5	and	and	CCONJ
ftr-353	214	6	that	that	DET
ftr-353	214	7	provision	provision	NOUN
ftr-353	214	8	continues	continue	VERB
ftr-353	214	9	to	to	PART
ftr-353	214	10	apply	apply	VERB
ftr-353	214	11	in	in	ADP
ftr-353	214	12	current	current	ADJ
ftr-353	214	13	reg	reg	NOUN
ftr-353	214	14	.	.	PUNCT
ftr-353	215	1	§	§	PROPN
ftr-353	215	2	1.338	1.338	NUM
ftr-353	215	3	-	-	PUNCT
ftr-353	215	4	6(c)(1	6(c)(1	NUM
ftr-353	215	5	)	)	PUNCT
ftr-353	215	6	.	.	PUNCT
ftr-353	216	1	in	in	ADP
ftr-353	216	2	addition	addition	NOUN
ftr-353	216	3	,	,	PUNCT
ftr-353	216	4	current	current	ADJ
ftr-353	216	5	reg	reg	NOUN
ftr-353	216	6	.	.	PUNCT
ftr-353	217	1	§	§	PROPN
ftr-353	217	2	1.338	1.338	NUM
ftr-353	217	3	-	-	PUNCT
ftr-353	217	4	6(a)(2)(ii	6(a)(2)(ii	NUM
ftr-353	217	5	)	)	PUNCT
ftr-353	217	6	specifically	specifically	ADV
ftr-353	217	7	provides	provide	VERB
ftr-353	217	8	that	that	SCONJ
ftr-353	217	9	“	"	PUNCT
ftr-353	217	10	[	[	X
ftr-353	217	11	t]ransaction	t]ransaction	NOUN
ftr-353	217	12	costs	cost	NOUN
ftr-353	217	13	are	be	AUX
ftr-353	217	14	not	not	PART
ftr-353	217	15	taken	take	VERB
ftr-353	217	16	into	into	ADP
ftr-353	217	17	account	account	NOUN
ftr-353	217	18	in	in	ADP
ftr-353	217	19	allocating	allocate	VERB
ftr-353	217	20	adsp	adsp	NOUN
ftr-353	217	21	or	or	CCONJ
ftr-353	217	22	agub	agub	ADV
ftr-353	217	23	to	to	ADP
ftr-353	217	24	assets	asset	NOUN
ftr-353	217	25	in	in	ADP
ftr-353	217	26	the	the	DET
ftr-353	217	27	deemed	deem	VERB
ftr-353	217	28	sale	sale	NOUN
ftr-353	217	29	(	(	PUNCT
ftr-353	217	30	except	except	SCONJ
ftr-353	217	31	indirectly	indirectly	ADV
ftr-353	217	32	through	through	ADP
ftr-353	217	33	their	their	PRON
ftr-353	217	34	effect	effect	NOUN
ftr-353	217	35	on	on	ADP
ftr-353	217	36	the	the	DET
ftr-353	217	37	total	total	ADJ
ftr-353	217	38	adsp	adsp	NOUN
ftr-353	217	39	or	or	CCONJ
ftr-353	217	40	agub	agub	NOUN
ftr-353	217	41	to	to	PART
ftr-353	217	42	be	be	AUX
ftr-353	217	43	allocated	allocate	VERB
ftr-353	217	44	)	)	PUNCT
ftr-353	217	45	.	.	PUNCT
ftr-353	217	46	”	"	PUNCT
ftr-353	218	1	even	even	ADV
ftr-353	218	2	more	more	ADV
ftr-353	218	3	to	to	ADP
ftr-353	218	4	the	the	DET
ftr-353	218	5	point	point	NOUN
ftr-353	218	6	,	,	PUNCT
ftr-353	218	7	current	current	ADJ
ftr-353	218	8	reg	reg	NOUN
ftr-353	218	9	.	.	PUNCT
ftr-353	219	1	§	§	PROPN
ftr-353	219	2	1.1060	1.1060	NUM
ftr-353	219	3	-	-	SYM
ftr-353	219	4	1(c)(3	1(c)(3	NUM
ftr-353	219	5	)	)	PUNCT
ftr-353	219	6	now	now	ADV
ftr-353	219	7	clearly	clearly	ADV
ftr-353	219	8	specifically	specifically	ADV
ftr-353	219	9	precludes	preclude	VERB
ftr-353	219	10	the	the	DET
ftr-353	219	11	result	result	NOUN
ftr-353	219	12	in	in	ADP
ftr-353	219	13	west	west	PROPN
ftr-353	219	14	covina	covina	PROPN
ftr-353	219	15	motors	motors	PROPN
ftr-353	219	16	from	from	ADP
ftr-353	219	17	occurring	occur	VERB
ftr-353	219	18	:	:	PUNCT
ftr-353	219	19	the	the	DET
ftr-353	219	20	seller	seller	NOUN
ftr-353	219	21	and	and	CCONJ
ftr-353	219	22	purchaser	purchaser	NOUN
ftr-353	219	23	each	each	PRON
ftr-353	219	24	adjusts	adjust	VERB
ftr-353	219	25	the	the	DET
ftr-353	219	26	amount	amount	NOUN
ftr-353	219	27	allocated	allocate	VERB
ftr-353	219	28	to	to	ADP
ftr-353	219	29	an	an	DET
ftr-353	219	30	individual	individual	ADJ
ftr-353	219	31	asset	asset	NOUN
ftr-353	219	32	to	to	PART
ftr-353	219	33	take	take	VERB
ftr-353	219	34	into	into	ADP
ftr-353	219	35	account	account	NOUN
ftr-353	219	36	the	the	DET
ftr-353	219	37	specific	specific	ADJ
ftr-353	219	38	identifiable	identifiable	ADJ
ftr-353	219	39	costs	cost	NOUN
ftr-353	219	40	incurred	incur	VERB
ftr-353	219	41	in	in	ADP
ftr-353	219	42	transferring	transfer	VERB
ftr-353	219	43	that	that	DET
ftr-353	219	44	asset	asset	NOUN
ftr-353	219	45	in	in	ADP
ftr-353	219	46	connection	connection	NOUN
ftr-353	219	47	with	with	ADP
ftr-353	219	48	the	the	DET
ftr-353	219	49	applicable	applicable	ADJ
ftr-353	219	50	asset	asset	NOUN
ftr-353	219	51	acquisition	acquisition	NOUN
ftr-353	219	52	(	(	PUNCT
ftr-353	219	53	e.g.	e.g.	ADV
ftr-353	219	54	,	,	PUNCT
ftr-353	219	55	real	real	ADJ
ftr-353	219	56	estate	estate	NOUN
ftr-353	219	57	transfer	transfer	NOUN
ftr-353	219	58	costs	cost	NOUN
ftr-353	219	59	or	or	CCONJ
ftr-353	219	60	security	security	NOUN
ftr-353	219	61	interest	interest	NOUN
ftr-353	219	62	perfection	perfection	NOUN
ftr-353	219	63	costs	cost	NOUN
ftr-353	219	64	)	)	PUNCT
ftr-353	219	65	.	.	PUNCT
ftr-353	220	1	costs	cost	NOUN
ftr-353	220	2	so	so	ADV
ftr-353	220	3	allocated	allocate	VERB
ftr-353	220	4	increase	increase	NOUN
ftr-353	220	5	,	,	PUNCT
ftr-353	220	6	or	or	CCONJ
ftr-353	220	7	decrease	decrease	NOUN
ftr-353	220	8	,	,	PUNCT
ftr-353	220	9	as	as	ADP
ftr-353	220	10	appropriate	appropriate	ADJ
ftr-353	220	11	,	,	PUNCT
ftr-353	220	12	the	the	DET
ftr-353	220	13	total	total	ADJ
ftr-353	220	14	consideration	consideration	NOUN
ftr-353	220	15	that	that	PRON
ftr-353	220	16	is	be	AUX
ftr-353	220	17	allocated	allocate	VERB
ftr-353	220	18	under	under	ADP
ftr-353	220	19	the	the	DET
ftr-353	220	20	residual	residual	ADJ
ftr-353	220	21	method	method	NOUN
ftr-353	220	22	.	.	PUNCT
ftr-353	221	1	no	no	DET
ftr-353	221	2	adjustment	adjustment	NOUN
ftr-353	221	3	is	be	AUX
ftr-353	221	4	made	make	VERB
ftr-353	221	5	to	to	ADP
ftr-353	221	6	the	the	DET
ftr-353	221	7	amount	amount	NOUN
ftr-353	221	8	allocated	allocate	VERB
ftr-353	221	9	to	to	ADP
ftr-353	221	10	an	an	DET
ftr-353	221	11	individual	individual	ADJ
ftr-353	221	12	asset	asset	NOUN
ftr-353	221	13	for	for	ADP
ftr-353	221	14	general	general	ADJ
ftr-353	221	15	costs	cost	NOUN
ftr-353	221	16	associated	associate	VERB
ftr-353	221	17	with	with	ADP
ftr-353	221	18	the	the	DET
ftr-353	221	19	applicable	applicable	ADJ
ftr-353	221	20	asset	asset	NOUN
ftr-353	221	21	acquisition	acquisition	NOUN
ftr-353	221	22	as	as	ADP
ftr-353	221	23	a	a	DET
ftr-353	221	24	whole	whole	NOUN
ftr-353	221	25	or	or	CCONJ
ftr-353	221	26	with	with	ADP
ftr-353	221	27	groups	group	NOUN
ftr-353	221	28	of	of	ADP
ftr-353	221	29	assets	asset	NOUN
ftr-353	221	30	included	include	VERB
ftr-353	221	31	therein	therein	ADV
ftr-353	221	32	(	(	PUNCT
ftr-353	221	33	e.g.	e.g.	ADV
ftr-353	221	34	,	,	PUNCT
ftr-353	221	35	non	non	ADJ
ftr-353	221	36	-	-	ADJ
ftr-353	221	37	specific	specific	ADJ
ftr-353	221	38	appraisal	appraisal	NOUN
ftr-353	221	39	fees	fee	NOUN
ftr-353	221	40	or	or	CCONJ
ftr-353	221	41	accounting	accounting	NOUN
ftr-353	221	42	fees	fee	NOUN
ftr-353	221	43	)	)	PUNCT
ftr-353	221	44	.	.	PUNCT
ftr-353	222	1	these	these	DET
ftr-353	222	2	latter	latter	ADJ
ftr-353	222	3	amounts	amount	NOUN
ftr-353	222	4	are	be	AUX
ftr-353	222	5	taken	take	VERB
ftr-353	222	6	into	into	ADP
ftr-353	222	7	account	account	NOUN
ftr-353	222	8	only	only	ADV
ftr-353	222	9	indirectly	indirectly	ADV
ftr-353	222	10	through	through	ADP
ftr-353	222	11	their	their	PRON
ftr-353	222	12	effect	effect	NOUN
ftr-353	222	13	on	on	ADP
ftr-353	222	14	the	the	DET
ftr-353	222	15	total	total	ADJ
ftr-353	222	16	consideration	consideration	NOUN
ftr-353	222	17	to	to	PART
ftr-353	222	18	be	be	AUX
ftr-353	222	19	allocated	allocate	VERB
ftr-353	222	20	.	.	PUNCT
ftr-353	223	1	•	•	NUM
ftr-353	223	2	although	although	SCONJ
ftr-353	223	3	current	current	ADJ
ftr-353	223	4	reg	reg	NOUN
ftr-353	223	5	.	.	PUNCT
ftr-353	224	1	§	§	NOUN
ftr-353	224	2	1.10601(c)(3	1.10601(c)(3	NUM
ftr-353	224	3	)	)	PUNCT
ftr-353	224	4	post	post	NOUN
ftr-353	224	5	-	-	NOUN
ftr-353	224	6	dates	date	VERB
ftr-353	224	7	the	the	DET
ftr-353	224	8	transaction	transaction	NOUN
ftr-353	224	9	in	in	ADP
ftr-353	224	10	west	west	PROPN
ftr-353	224	11	covina	covina	PROPN
ftr-353	224	12	motors	motors	PROPN
ftr-353	224	13	,	,	PUNCT
ftr-353	224	14	and	and	CCONJ
ftr-353	224	15	thus	thus	ADV
ftr-353	224	16	was	be	AUX
ftr-353	224	17	not	not	PART
ftr-353	224	18	technically	technically	ADV
ftr-353	224	19	controlling	control	VERB
ftr-353	224	20	,	,	PUNCT
ftr-353	224	21	it	it	PRON
ftr-353	224	22	is	be	AUX
ftr-353	224	23	merely	merely	ADV
ftr-353	224	24	a	a	DET
ftr-353	224	25	more	more	ADV
ftr-353	224	26	specific	specific	ADJ
ftr-353	224	27	statement	statement	NOUN
ftr-353	224	28	of	of	ADP
ftr-353	224	29	the	the	DET
ftr-353	224	30	rule	rule	NOUN
ftr-353	224	31	in	in	ADP
ftr-353	224	32	current	current	ADJ
ftr-353	224	33	reg	reg	NOUN
ftr-353	224	34	.	.	PUNCT
ftr-353	225	1	§	§	PROPN
ftr-353	225	2	1.338	1.338	NUM
ftr-353	225	3	-	-	PUNCT
ftr-353	225	4	6(a)(2)(ii	6(a)(2)(ii	NUM
ftr-353	225	5	)	)	PUNCT
ftr-353	225	6	,	,	PUNCT
ftr-353	225	7	which	which	PRON
ftr-353	225	8	in	in	ADP
ftr-353	225	9	turn	turn	NOUN
ftr-353	225	10	merely	merely	ADV
ftr-353	225	11	clarifies	clarify	VERB
ftr-353	225	12	current	current	ADJ
ftr-353	225	13	reg	reg	NOUN
ftr-353	225	14	.	.	PUNCT
ftr-353	226	1	§	§	PROPN
ftr-353	226	2	1.338	1.338	NUM
ftr-353	226	3	-	-	PUNCT
ftr-353	226	4	6(c)(1	6(c)(1	NUM
ftr-353	226	5	)	)	PUNCT
ftr-353	226	6	,	,	PUNCT
ftr-353	226	7	which	which	PRON
ftr-353	226	8	is	be	AUX
ftr-353	226	9	identical	identical	ADJ
ftr-353	226	10	to	to	ADP
ftr-353	226	11	former	former	ADJ
ftr-353	226	12	temp	temp	NOUN
ftr-353	226	13	.	.	PUNCT
ftr-353	227	1	reg	reg	NOUN
ftr-353	227	2	.	.	PUNCT
ftr-353	228	1	§	§	PROPN
ftr-353	228	2	1.338(b)-2t(c)(1	1.338(b)-2t(c)(1	NUM
ftr-353	228	3	)	)	PUNCT
ftr-353	228	4	,	,	PUNCT
ftr-353	228	5	which	which	PRON
ftr-353	228	6	mirrored	mirror	VERB
ftr-353	228	7	former	former	ADJ
ftr-353	228	8	temp	temp	NOUN
ftr-353	228	9	.	.	PUNCT
ftr-353	229	1	reg	reg	NOUN
ftr-353	229	2	.	.	PUNCT
ftr-353	230	1	§	§	PROPN
ftr-353	230	2	1.1060	1.1060	NUM
ftr-353	230	3	-	-	SYM
ftr-353	230	4	1t(e	1t(e	NUM
ftr-353	230	5	)	)	PUNCT
ftr-353	230	6	,	,	PUNCT
ftr-353	230	7	which	which	PRON
ftr-353	230	8	should	should	AUX
ftr-353	230	9	have	have	AUX
ftr-353	230	10	been	be	AUX
ftr-353	230	11	controlling	control	VERB
ftr-353	230	12	in	in	ADP
ftr-353	230	13	west	west	PROPN
ftr-353	230	14	covina	covina	PROPN
ftr-353	230	15	.	.	PUNCT
ftr-353	231	1	93	93	NUM
ftr-353	231	2	florida	florida	PROPN
ftr-353	231	3	tax	tax	NOUN
ftr-353	231	4	review	review	NOUN
ftr-353	231	5	[	[	X
ftr-353	231	6	vol	vol	NOUN
ftr-353	231	7	.	.	PUNCT
ftr-353	232	1	10	10	NUM
ftr-353	232	2	:	:	PUNCT
ftr-353	232	3	si	si	PROPN
ftr-353	232	4	•	•	NUM
ftr-353	232	5	the	the	DET
ftr-353	232	6	bottom	bottom	ADJ
ftr-353	232	7	line	line	NOUN
ftr-353	232	8	:	:	PUNCT
ftr-353	232	9	do	do	AUX
ftr-353	232	10	n’t	not	PART
ftr-353	232	11	take	take	VERB
ftr-353	232	12	the	the	DET
ftr-353	232	13	holding	holding	NOUN
ftr-353	232	14	in	in	ADP
ftr-353	232	15	this	this	DET
ftr-353	232	16	case	case	NOUN
ftr-353	232	17	too	too	ADV
ftr-353	232	18	seriously	seriously	ADV
ftr-353	232	19	.	.	PUNCT
ftr-353	233	1	its	its	PRON
ftr-353	233	2	reasoning	reasoning	NOUN
ftr-353	233	3	is	be	AUX
ftr-353	233	4	suspect	suspect	ADJ
ftr-353	233	5	.	.	PUNCT
ftr-353	234	1	2	2	X
ftr-353	234	2	.	.	X
ftr-353	234	3	those	those	DET
ftr-353	234	4	fancy	fancy	ADJ
ftr-353	234	5	pyrex	pyrex	NOUN
ftr-353	234	6	®	®	PROPN
ftr-353	234	7	and	and	CCONJ
ftr-353	234	8	oneida	oneida	NOUN
ftr-353	234	9	®	®	NOUN
ftr-353	234	10	branded	brand	VERB
ftr-353	234	11	kitchen	kitchen	NOUN
ftr-353	234	12	products	product	NOUN
ftr-353	234	13	are	be	AUX
ftr-353	234	14	made	make	VERB
ftr-353	234	15	by	by	ADP
ftr-353	234	16	robinson	robinson	PROPN
ftr-353	234	17	knife	knife	PROPN
ftr-353	234	18	manufacturing	manufacturing	NOUN
ftr-353	234	19	,	,	PUNCT
ftr-353	234	20	which	which	PRON
ftr-353	234	21	is	be	AUX
ftr-353	234	22	required	require	VERB
ftr-353	234	23	to	to	PART
ftr-353	234	24	capitalize	capitalize	VERB
ftr-353	234	25	license	license	NOUN
ftr-353	234	26	fees	fee	NOUN
ftr-353	234	27	.	.	PUNCT
ftr-353	235	1	robinson	robinson	PROPN
ftr-353	235	2	knife	knife	NOUN
ftr-353	235	3	manufacturing	manufacture	VERB
ftr-353	235	4	company	company	NOUN
ftr-353	235	5	,	,	PUNCT
ftr-353	235	6	inc	inc	PROPN
ftr-353	235	7	.	.	PROPN
ftr-353	236	1	v.	v.	PROPN
ftr-353	236	2	commissioner	commissioner	PROPN
ftr-353	236	3	,	,	PUNCT
ftr-353	236	4	t.c	t.c	PROPN
ftr-353	236	5	.	.	PROPN
ftr-353	236	6	memo	memo	NOUN
ftr-353	236	7	.	.	PUNCT
ftr-353	237	1	2009	2009	NUM
ftr-353	237	2	-	-	SYM
ftr-353	237	3	9	9	NUM
ftr-353	237	4	(	(	PUNCT
ftr-353	237	5	1/14/09	1/14/09	NUM
ftr-353	237	6	)	)	PUNCT
ftr-353	237	7	.	.	PUNCT
ftr-353	238	1	the	the	DET
ftr-353	238	2	taxpayer	taxpayer	NOUN
ftr-353	238	3	designs	design	NOUN
ftr-353	238	4	and	and	CCONJ
ftr-353	238	5	produces	produce	VERB
ftr-353	238	6	kitchen	kitchen	NOUN
ftr-353	238	7	tools	tool	NOUN
ftr-353	238	8	for	for	ADP
ftr-353	238	9	sale	sale	NOUN
ftr-353	238	10	to	to	ADP
ftr-353	238	11	large	large	ADJ
ftr-353	238	12	retail	retail	ADJ
ftr-353	238	13	chains	chain	NOUN
ftr-353	238	14	.	.	PUNCT
ftr-353	239	1	to	to	PART
ftr-353	239	2	enhance	enhance	VERB
ftr-353	239	3	its	its	PRON
ftr-353	239	4	marketing	marketing	NOUN
ftr-353	239	5	,	,	PUNCT
ftr-353	239	6	the	the	DET
ftr-353	239	7	taxpayer	taxpayer	NOUN
ftr-353	239	8	paid	pay	VERB
ftr-353	239	9	license	license	NOUN
ftr-353	239	10	fees	fee	NOUN
ftr-353	239	11	to	to	ADP
ftr-353	239	12	corning	corn	VERB
ftr-353	239	13	for	for	ADP
ftr-353	239	14	use	use	NOUN
ftr-353	239	15	of	of	ADP
ftr-353	239	16	the	the	DET
ftr-353	239	17	pyrex	pyrex	PROPN
ftr-353	239	18	trademark	trademark	NOUN
ftr-353	239	19	and	and	CCONJ
ftr-353	239	20	oneida	oneida	NOUN
ftr-353	239	21	for	for	ADP
ftr-353	239	22	use	use	NOUN
ftr-353	239	23	of	of	ADP
ftr-353	239	24	the	the	DET
ftr-353	239	25	oneida	oneida	NOUN
ftr-353	239	26	trademark	trademark	NOUN
ftr-353	239	27	on	on	ADP
ftr-353	239	28	kitchen	kitchen	NOUN
ftr-353	239	29	tools	tool	NOUN
ftr-353	239	30	designed	design	VERB
ftr-353	239	31	and	and	CCONJ
ftr-353	239	32	produced	produce	VERB
ftr-353	239	33	by	by	ADP
ftr-353	239	34	the	the	DET
ftr-353	239	35	taxpayer	taxpayer	NOUN
ftr-353	239	36	.	.	PUNCT
ftr-353	240	1	the	the	DET
ftr-353	240	2	taxpayer	taxpayer	NOUN
ftr-353	240	3	’s	’s	PART
ftr-353	240	4	production	production	NOUN
ftr-353	240	5	of	of	ADP
ftr-353	240	6	kitchen	kitchen	NOUN
ftr-353	240	7	tools	tool	NOUN
ftr-353	240	8	bearing	bear	VERB
ftr-353	240	9	the	the	DET
ftr-353	240	10	licensed	licensed	ADJ
ftr-353	240	11	trademarks	trademark	NOUN
ftr-353	240	12	was	be	AUX
ftr-353	240	13	subject	subject	ADJ
ftr-353	240	14	to	to	ADP
ftr-353	240	15	review	review	NOUN
ftr-353	240	16	and	and	CCONJ
ftr-353	240	17	quality	quality	NOUN
ftr-353	240	18	control	control	NOUN
ftr-353	240	19	by	by	ADP
ftr-353	240	20	corning	corning	NOUN
ftr-353	240	21	or	or	CCONJ
ftr-353	240	22	oneida	oneida	NOUN
ftr-353	240	23	.	.	PUNCT
ftr-353	241	1	the	the	DET
ftr-353	241	2	irs	irs	PROPN
ftr-353	241	3	asserted	assert	VERB
ftr-353	241	4	that	that	SCONJ
ftr-353	241	5	the	the	DET
ftr-353	241	6	taxpayer	taxpayer	NOUN
ftr-353	241	7	’s	’s	PART
ftr-353	241	8	licensing	licensing	NOUN
ftr-353	241	9	fees	fee	NOUN
ftr-353	241	10	were	be	AUX
ftr-353	241	11	subject	subject	ADJ
ftr-353	241	12	to	to	ADP
ftr-353	241	13	capitalization	capitalization	NOUN
ftr-353	241	14	into	into	ADP
ftr-353	241	15	inventory	inventory	NOUN
ftr-353	241	16	under	under	ADP
ftr-353	241	17	§	§	PROPN
ftr-353	241	18	263a	263a	PROPN
ftr-353	241	19	under	under	ADP
ftr-353	241	20	reg	reg	NOUN
ftr-353	241	21	.	.	PUNCT
ftr-353	242	1	§	§	PROPN
ftr-353	242	2	1.263a-1(e)(3)(ii)(u	1.263a-1(e)(3)(ii)(u	NUM
ftr-353	242	3	)	)	PUNCT
ftr-353	242	4	,	,	PUNCT
ftr-353	242	5	which	which	PRON
ftr-353	242	6	expressly	expressly	ADV
ftr-353	242	7	includes	include	VERB
ftr-353	242	8	licensing	licensing	NOUN
ftr-353	242	9	and	and	CCONJ
ftr-353	242	10	franchise	franchise	NOUN
ftr-353	242	11	fees	fee	NOUN
ftr-353	242	12	as	as	ADP
ftr-353	242	13	indirect	indirect	ADJ
ftr-353	242	14	costs	cost	NOUN
ftr-353	242	15	that	that	PRON
ftr-353	242	16	must	must	AUX
ftr-353	242	17	be	be	AUX
ftr-353	242	18	allocated	allocate	VERB
ftr-353	242	19	to	to	ADP
ftr-353	242	20	produced	produce	VERB
ftr-353	242	21	property	property	NOUN
ftr-353	242	22	.	.	PUNCT
ftr-353	243	1	agreeing	agree	VERB
ftr-353	243	2	with	with	ADP
ftr-353	243	3	the	the	DET
ftr-353	243	4	irs	irs	PROPN
ftr-353	243	5	,	,	PUNCT
ftr-353	243	6	the	the	DET
ftr-353	243	7	court	court	NOUN
ftr-353	243	8	(	(	PUNCT
ftr-353	243	9	judge	judge	NOUN
ftr-353	243	10	marvel	marvel	PROPN
ftr-353	243	11	)	)	PUNCT
ftr-353	243	12	rejected	reject	VERB
ftr-353	243	13	the	the	DET
ftr-353	243	14	taxpayer	taxpayer	NOUN
ftr-353	243	15	’s	’s	PART
ftr-353	243	16	argument	argument	NOUN
ftr-353	243	17	that	that	SCONJ
ftr-353	243	18	the	the	DET
ftr-353	243	19	licensing	licensing	NOUN
ftr-353	243	20	fees	fee	NOUN
ftr-353	243	21	,	,	PUNCT
ftr-353	243	22	incurred	incur	VERB
ftr-353	243	23	to	to	PART
ftr-353	243	24	enhance	enhance	VERB
ftr-353	243	25	the	the	DET
ftr-353	243	26	marketability	marketability	NOUN
ftr-353	243	27	of	of	ADP
ftr-353	243	28	its	its	PRON
ftr-353	243	29	produced	produce	VERB
ftr-353	243	30	products	product	NOUN
ftr-353	243	31	,	,	PUNCT
ftr-353	243	32	were	be	AUX
ftr-353	243	33	deductible	deductible	ADJ
ftr-353	243	34	as	as	ADP
ftr-353	243	35	marketing	marketing	NOUN
ftr-353	243	36	,	,	PUNCT
ftr-353	243	37	selling	selling	NOUN
ftr-353	243	38	,	,	PUNCT
ftr-353	243	39	or	or	CCONJ
ftr-353	243	40	advertising	advertising	NOUN
ftr-353	243	41	costs	cost	NOUN
ftr-353	243	42	excluded	exclude	VERB
ftr-353	243	43	from	from	ADP
ftr-353	243	44	the	the	DET
ftr-353	243	45	capitalization	capitalization	NOUN
ftr-353	243	46	requirements	requirement	NOUN
ftr-353	243	47	by	by	ADP
ftr-353	243	48	reg	reg	NOUN
ftr-353	243	49	.	.	PUNCT
ftr-353	244	1	§	§	PROPN
ftr-353	244	2	1.263a1(e)(3)(iii)(a	1.263a1(e)(3)(iii)(a	NUM
ftr-353	244	3	)	)	PUNCT
ftr-353	244	4	.	.	PUNCT
ftr-353	245	1	the	the	DET
ftr-353	245	2	court	court	NOUN
ftr-353	245	3	noted	note	VERB
ftr-353	245	4	that	that	SCONJ
ftr-353	245	5	the	the	DET
ftr-353	245	6	design	design	NOUN
ftr-353	245	7	approval	approval	NOUN
ftr-353	245	8	and	and	CCONJ
ftr-353	245	9	quality	quality	NOUN
ftr-353	245	10	control	control	NOUN
ftr-353	245	11	elements	element	NOUN
ftr-353	245	12	of	of	ADP
ftr-353	245	13	the	the	DET
ftr-353	245	14	licensing	licensing	NOUN
ftr-353	245	15	agreements	agreement	NOUN
ftr-353	245	16	benefited	benefit	VERB
ftr-353	245	17	the	the	DET
ftr-353	245	18	taxpayer	taxpayer	NOUN
ftr-353	245	19	in	in	ADP
ftr-353	245	20	the	the	DET
ftr-353	245	21	development	development	NOUN
ftr-353	245	22	and	and	CCONJ
ftr-353	245	23	production	production	NOUN
ftr-353	245	24	of	of	ADP
ftr-353	245	25	kitchen	kitchen	NOUN
ftr-353	245	26	tools	tool	NOUN
ftr-353	245	27	marketed	market	VERB
ftr-353	245	28	with	with	ADP
ftr-353	245	29	the	the	DET
ftr-353	245	30	licensed	licensed	ADJ
ftr-353	245	31	trademarks	trademark	NOUN
ftr-353	245	32	.	.	PUNCT
ftr-353	246	1	the	the	DET
ftr-353	246	2	court	court	NOUN
ftr-353	246	3	rejected	reject	VERB
ftr-353	246	4	the	the	DET
ftr-353	246	5	taxpayer	taxpayer	NOUN
ftr-353	246	6	’s	’s	PART
ftr-353	246	7	argument	argument	NOUN
ftr-353	246	8	that	that	PRON
ftr-353	246	9	rev	rev	VERB
ftr-353	246	10	.	.	PROPN
ftr-353	246	11	rul	rul	NOUN
ftr-353	246	12	.	.	PUNCT
ftr-353	247	1	20004	20004	NUM
ftr-353	247	2	,	,	PUNCT
ftr-353	247	3	2000	2000	NUM
ftr-353	247	4	-	-	SYM
ftr-353	247	5	1	1	NUM
ftr-353	247	6	c.b	c.b	PROPN
ftr-353	247	7	.	.	PROPN
ftr-353	247	8	331	331	NUM
ftr-353	247	9	,	,	PUNCT
ftr-353	247	10	which	which	PRON
ftr-353	247	11	allowed	allow	VERB
ftr-353	247	12	a	a	DET
ftr-353	247	13	current	current	ADJ
ftr-353	247	14	deduction	deduction	NOUN
ftr-353	247	15	for	for	ADP
ftr-353	247	16	costs	cost	NOUN
ftr-353	247	17	incurred	incur	VERB
ftr-353	247	18	in	in	ADP
ftr-353	247	19	obtaining	obtain	VERB
ftr-353	247	20	iso	iso	NOUN
ftr-353	247	21	9000	9000	NUM
ftr-353	247	22	certification	certification	NOUN
ftr-353	247	23	as	as	ADP
ftr-353	247	24	an	an	DET
ftr-353	247	25	assurance	assurance	NOUN
ftr-353	247	26	of	of	ADP
ftr-353	247	27	quality	quality	NOUN
ftr-353	247	28	processes	process	NOUN
ftr-353	247	29	in	in	ADP
ftr-353	247	30	providing	provide	VERB
ftr-353	247	31	goods	good	NOUN
ftr-353	247	32	and	and	CCONJ
ftr-353	247	33	services	service	NOUN
ftr-353	247	34	,	,	PUNCT
ftr-353	247	35	was	be	AUX
ftr-353	247	36	applicable	applicable	ADJ
ftr-353	247	37	to	to	ADP
ftr-353	247	38	the	the	DET
ftr-353	247	39	quality	quality	NOUN
ftr-353	247	40	control	control	NOUN
ftr-353	247	41	element	element	NOUN
ftr-353	247	42	of	of	ADP
ftr-353	247	43	the	the	DET
ftr-353	247	44	license	license	NOUN
ftr-353	247	45	agreements	agreement	NOUN
ftr-353	247	46	.	.	PUNCT
ftr-353	248	1	the	the	DET
ftr-353	248	2	court	court	NOUN
ftr-353	248	3	noted	note	VERB
ftr-353	248	4	that	that	SCONJ
ftr-353	248	5	although	although	SCONJ
ftr-353	248	6	the	the	DET
ftr-353	248	7	trademarks	trademark	NOUN
ftr-353	248	8	permitted	permit	VERB
ftr-353	248	9	the	the	DET
ftr-353	248	10	taxpayer	taxpayer	NOUN
ftr-353	248	11	to	to	PART
ftr-353	248	12	produce	produce	VERB
ftr-353	248	13	kitchen	kitchen	NOUN
ftr-353	248	14	tools	tool	NOUN
ftr-353	248	15	that	that	PRON
ftr-353	248	16	were	be	AUX
ftr-353	248	17	more	more	ADV
ftr-353	248	18	marketable	marketable	ADJ
ftr-353	248	19	than	than	ADP
ftr-353	248	20	the	the	DET
ftr-353	248	21	taxpayer	taxpayer	NOUN
ftr-353	248	22	’s	’s	PART
ftr-353	248	23	other	other	ADJ
ftr-353	248	24	products	product	NOUN
ftr-353	248	25	,	,	PUNCT
ftr-353	248	26	the	the	DET
ftr-353	248	27	royalties	royalty	NOUN
ftr-353	248	28	directly	directly	ADV
ftr-353	248	29	benefited	benefit	VERB
ftr-353	248	30	and/or	and/or	CCONJ
ftr-353	248	31	were	be	AUX
ftr-353	248	32	incurred	incur	VERB
ftr-353	248	33	by	by	ADP
ftr-353	248	34	reason	reason	NOUN
ftr-353	248	35	of	of	ADP
ftr-353	248	36	the	the	DET
ftr-353	248	37	taxpayer	taxpayer	NOUN
ftr-353	248	38	’s	’s	PART
ftr-353	248	39	production	production	NOUN
ftr-353	248	40	activities	activity	NOUN
ftr-353	248	41	.	.	PUNCT
ftr-353	249	1	the	the	DET
ftr-353	249	2	court	court	NOUN
ftr-353	249	3	also	also	ADV
ftr-353	249	4	upheld	uphold	VERB
ftr-353	249	5	the	the	DET
ftr-353	249	6	irs	irs	PROPN
ftr-353	249	7	’s	’s	PART
ftr-353	249	8	application	application	NOUN
ftr-353	249	9	of	of	ADP
ftr-353	249	10	the	the	DET
ftr-353	249	11	simplified	simplified	ADJ
ftr-353	249	12	production	production	NOUN
ftr-353	249	13	method	method	NOUN
ftr-353	249	14	of	of	ADP
ftr-353	249	15	reg	reg	NOUN
ftr-353	249	16	.	.	PUNCT
ftr-353	250	1	§	§	PROPN
ftr-353	250	2	1.263a-2(b	1.263a-2(b	NOUN
ftr-353	250	3	)	)	PUNCT
ftr-353	251	1	to	to	PART
ftr-353	251	2	allocate	allocate	VERB
ftr-353	251	3	the	the	DET
ftr-353	251	4	license	license	NOUN
ftr-353	251	5	fees	fee	NOUN
ftr-353	251	6	between	between	ADP
ftr-353	251	7	cost	cost	NOUN
ftr-353	251	8	of	of	ADP
ftr-353	251	9	goods	good	NOUN
ftr-353	251	10	sold	sell	VERB
ftr-353	251	11	and	and	CCONJ
ftr-353	251	12	ending	end	VERB
ftr-353	251	13	inventory	inventory	NOUN
ftr-353	251	14	as	as	ADV
ftr-353	251	15	consistent	consistent	ADJ
ftr-353	251	16	with	with	ADP
ftr-353	251	17	the	the	DET
ftr-353	251	18	taxpayer	taxpayer	NOUN
ftr-353	251	19	’s	’s	PART
ftr-353	251	20	use	use	NOUN
ftr-353	251	21	of	of	ADP
ftr-353	251	22	the	the	DET
ftr-353	251	23	simplified	simplified	ADJ
ftr-353	251	24	production	production	NOUN
ftr-353	251	25	method	method	NOUN
ftr-353	251	26	for	for	ADP
ftr-353	251	27	allocating	allocate	VERB
ftr-353	251	28	other	other	ADJ
ftr-353	251	29	indirect	indirect	ADJ
ftr-353	251	30	costs	cost	NOUN
ftr-353	251	31	.	.	PUNCT
ftr-353	252	1	3	3	X
ftr-353	252	2	.	.	X
ftr-353	252	3	the	the	DET
ftr-353	252	4	increased	increase	VERB
ftr-353	252	5	cost	cost	NOUN
ftr-353	252	6	of	of	ADP
ftr-353	252	7	double	double	ADJ
ftr-353	252	8	-	-	PUNCT
ftr-353	252	9	wides	wide	NOUN
ftr-353	252	10	is	be	AUX
ftr-353	252	11	affirmed	affirm	VERB
ftr-353	252	12	.	.	PUNCT
ftr-353	253	1	load	load	PROPN
ftr-353	253	2	,	,	PUNCT
ftr-353	253	3	inc	inc	PROPN
ftr-353	253	4	.	.	PROPN
ftr-353	254	1	v.	v.	PROPN
ftr-353	254	2	commissioner	commissioner	PROPN
ftr-353	254	3	,	,	PUNCT
ftr-353	254	4	559	559	NUM
ftr-353	254	5	f.3d	f.3d	NUM
ftr-353	254	6	909	909	NUM
ftr-353	254	7	(	(	PUNCT
ftr-353	254	8	9th	9th	ADJ
ftr-353	254	9	cir	cir	NOUN
ftr-353	254	10	.	.	PUNCT
ftr-353	254	11	3/4/09	3/4/09	NUM
ftr-353	254	12	)	)	PUNCT
ftr-353	254	13	,	,	PUNCT
ftr-353	254	14	aff’g	aff’g	PROPN
ftr-353	254	15	t.c	t.c	PROPN
ftr-353	254	16	.	.	PROPN
ftr-353	254	17	memo	memo	NOUN
ftr-353	254	18	.	.	PUNCT
ftr-353	255	1	2007	2007	NUM
ftr-353	255	2	-	-	SYM
ftr-353	255	3	51	51	NUM
ftr-353	255	4	(	(	PUNCT
ftr-353	255	5	3/6/07	3/6/07	NUM
ftr-353	255	6	)	)	PUNCT
ftr-353	255	7	.	.	PUNCT
ftr-353	256	1	the	the	DET
ftr-353	256	2	taxpayer	taxpayer	NOUN
ftr-353	256	3	sells	sell	VERB
ftr-353	256	4	manufactured	manufacture	VERB
ftr-353	256	5	homes	home	NOUN
ftr-353	256	6	purchased	purchase	VERB
ftr-353	256	7	from	from	ADP
ftr-353	256	8	the	the	DET
ftr-353	256	9	manufacturer	manufacturer	NOUN
ftr-353	256	10	by	by	ADP
ftr-353	256	11	placing	place	VERB
ftr-353	256	12	models	model	NOUN
ftr-353	256	13	for	for	ADP
ftr-353	256	14	sale	sale	NOUN
ftr-353	256	15	and	and	CCONJ
ftr-353	256	16	demonstration	demonstration	NOUN
ftr-353	256	17	on	on	ADP
ftr-353	256	18	leased	lease	VERB
ftr-353	256	19	lots	lot	NOUN
ftr-353	256	20	,	,	PUNCT
ftr-353	256	21	where	where	SCONJ
ftr-353	256	22	they	they	PRON
ftr-353	256	23	are	be	AUX
ftr-353	256	24	sold	sell	VERB
ftr-353	256	25	by	by	ADP
ftr-353	256	26	independent	independent	ADJ
ftr-353	256	27	salespersons	salesperson	NOUN
ftr-353	256	28	.	.	PUNCT
ftr-353	257	1	the	the	DET
ftr-353	257	2	court	court	NOUN
ftr-353	257	3	adopted	adopt	VERB
ftr-353	257	4	the	the	DET
ftr-353	257	5	tax	tax	NOUN
ftr-353	257	6	court	court	NOUN
ftr-353	257	7	holding	holding	NOUN
ftr-353	257	8	and	and	CCONJ
ftr-353	257	9	opinion	opinion	NOUN
ftr-353	257	10	that	that	PRON
ftr-353	257	11	costs	cost	VERB
ftr-353	257	12	attributable	attributable	ADJ
ftr-353	257	13	to	to	ADP
ftr-353	257	14	placement	placement	NOUN
ftr-353	257	15	of	of	ADP
ftr-353	257	16	model	model	NOUN
ftr-353	257	17	manufactured	manufacture	VERB
ftr-353	257	18	homes	home	NOUN
ftr-353	257	19	on	on	ADP
ftr-353	257	20	leased	lease	VERB
ftr-353	257	21	retail	retail	ADJ
ftr-353	257	22	sales	sale	NOUN
ftr-353	257	23	lots	lot	NOUN
ftr-353	257	24	were	be	AUX
ftr-353	257	25	includible	includible	ADJ
ftr-353	257	26	in	in	ADP
ftr-353	257	27	inventory	inventory	NOUN
ftr-353	257	28	under	under	ADP
ftr-353	257	29	§	§	PROPN
ftr-353	257	30	263a	263a	PROPN
ftr-353	257	31	.	.	PUNCT
ftr-353	258	1	the	the	DET
ftr-353	258	2	costs	cost	NOUN
ftr-353	258	3	were	be	AUX
ftr-353	258	4	not	not	PART
ftr-353	258	5	on	on	ADP
ftr-353	258	6	-	-	PUNCT
ftr-353	258	7	site	site	NOUN
ftr-353	258	8	storage	storage	NOUN
ftr-353	258	9	2010	2010	NUM
ftr-353	258	10	]	]	PUNCT
ftr-353	258	11	recent	recent	ADJ
ftr-353	258	12	developments	development	NOUN
ftr-353	258	13	in	in	ADP
ftr-353	258	14	federal	federal	ADJ
ftr-353	258	15	income	income	NOUN
ftr-353	258	16	taxation	taxation	NOUN
ftr-353	258	17	94	94	NUM
ftr-353	258	18	costs	cost	NOUN
ftr-353	258	19	under	under	ADP
ftr-353	258	20	reg	reg	NOUN
ftr-353	258	21	.	.	PUNCT
ftr-353	259	1	§	§	PROPN
ftr-353	259	2	1.263a-1(e)(3)(iii)(i	1.263a-1(e)(3)(iii)(i	NUM
ftr-353	259	3	)	)	PUNCT
ftr-353	259	4	because	because	SCONJ
ftr-353	259	5	transfers	transfer	NOUN
ftr-353	259	6	to	to	ADP
ftr-353	259	7	independent	independent	ADJ
ftr-353	259	8	resellers	reseller	NOUN
ftr-353	259	9	prevented	prevent	VERB
ftr-353	259	10	the	the	DET
ftr-353	259	11	taxpayer	taxpayer	NOUN
ftr-353	259	12	from	from	ADP
ftr-353	259	13	being	be	AUX
ftr-353	259	14	considered	consider	VERB
ftr-353	259	15	as	as	ADP
ftr-353	259	16	selling	sell	VERB
ftr-353	259	17	exclusively	exclusively	ADV
ftr-353	259	18	to	to	ADP
ftr-353	259	19	retail	retail	ADJ
ftr-353	259	20	customers	customer	NOUN
ftr-353	259	21	.	.	PUNCT
ftr-353	260	1	4	4	X
ftr-353	260	2	.	.	X
ftr-353	260	3	the	the	DET
ftr-353	260	4	irs	irs	PROPN
ftr-353	260	5	discovers	discover	VERB
ftr-353	260	6	internet	internet	NOUN
ftr-353	260	7	retail	retail	ADJ
ftr-353	260	8	sales	sale	NOUN
ftr-353	260	9	.	.	PUNCT
ftr-353	261	1	notice	notice	VERB
ftr-353	261	2	2009	2009	NUM
ftr-353	261	3	-	-	SYM
ftr-353	261	4	25	25	NUM
ftr-353	261	5	,	,	PUNCT
ftr-353	261	6	2009	2009	NUM
ftr-353	261	7	-	-	SYM
ftr-353	261	8	15	15	NUM
ftr-353	261	9	i.r.b	i.r.b	NOUN
ftr-353	261	10	.	.	PUNCT
ftr-353	262	1	758	758	NUM
ftr-353	262	2	(	(	PUNCT
ftr-353	262	3	4/13/09	4/13/09	NUM
ftr-353	262	4	)	)	PUNCT
ftr-353	262	5	.	.	PUNCT
ftr-353	263	1	under	under	ADP
ftr-353	263	2	reg	reg	NOUN
ftr-353	263	3	.	.	PUNCT
ftr-353	264	1	§	§	PROPN
ftr-353	264	2	1.263a-3(c)(5	1.263a-3(c)(5	NUM
ftr-353	264	3	)	)	PUNCT
ftr-353	264	4	storage	storage	NOUN
ftr-353	264	5	costs	cost	NOUN
ftr-353	264	6	attributable	attributable	ADJ
ftr-353	264	7	to	to	ADP
ftr-353	264	8	off	off	ADP
ftr-353	264	9	-	-	PUNCT
ftr-353	264	10	site	site	NOUN
ftr-353	264	11	storage	storage	NOUN
ftr-353	264	12	of	of	ADP
ftr-353	264	13	inventory	inventory	NOUN
ftr-353	264	14	must	must	AUX
ftr-353	264	15	be	be	AUX
ftr-353	264	16	capitalized	capitalize	VERB
ftr-353	264	17	,	,	PUNCT
ftr-353	264	18	but	but	CCONJ
ftr-353	264	19	storage	storage	NOUN
ftr-353	264	20	costs	cost	NOUN
ftr-353	264	21	attributable	attributable	ADJ
ftr-353	264	22	to	to	ADP
ftr-353	264	23	the	the	DET
ftr-353	264	24	operation	operation	NOUN
ftr-353	264	25	of	of	ADP
ftr-353	264	26	an	an	DET
ftr-353	264	27	on	on	ADP
ftr-353	264	28	-	-	PUNCT
ftr-353	264	29	site	site	NOUN
ftr-353	264	30	storage	storage	NOUN
ftr-353	264	31	facility	facility	NOUN
ftr-353	264	32	are	be	AUX
ftr-353	264	33	currently	currently	ADV
ftr-353	264	34	deductible	deductible	ADJ
ftr-353	264	35	.	.	PUNCT
ftr-353	265	1	an	an	DET
ftr-353	265	2	on	on	ADP
ftr-353	265	3	-	-	PUNCT
ftr-353	265	4	site	site	NOUN
ftr-353	265	5	storage	storage	NOUN
ftr-353	265	6	facility	facility	NOUN
ftr-353	265	7	is	be	AUX
ftr-353	265	8	defined	define	VERB
ftr-353	265	9	as	as	ADP
ftr-353	265	10	a	a	DET
ftr-353	265	11	facility	facility	NOUN
ftr-353	265	12	that	that	PRON
ftr-353	265	13	is	be	AUX
ftr-353	265	14	physically	physically	ADV
ftr-353	265	15	attached	attach	VERB
ftr-353	265	16	to	to	ADP
ftr-353	265	17	a	a	DET
ftr-353	265	18	retail	retail	ADJ
ftr-353	265	19	sales	sale	NOUN
ftr-353	265	20	facility	facility	NOUN
ftr-353	265	21	,	,	PUNCT
ftr-353	265	22	which	which	PRON
ftr-353	265	23	is	be	AUX
ftr-353	265	24	a	a	DET
ftr-353	265	25	facility	facility	NOUN
ftr-353	265	26	where	where	SCONJ
ftr-353	265	27	the	the	DET
ftr-353	265	28	taxpayer	taxpayer	NOUN
ftr-353	265	29	sells	sell	VERB
ftr-353	265	30	merchandise	merchandise	NOUN
ftr-353	265	31	exclusively	exclusively	ADV
ftr-353	265	32	to	to	ADP
ftr-353	265	33	retail	retail	ADJ
ftr-353	265	34	customers	customer	NOUN
ftr-353	265	35	in	in	ADP
ftr-353	265	36	on	on	ADP
ftr-353	265	37	-	-	PUNCT
ftr-353	265	38	site	site	NOUN
ftr-353	265	39	sales	sale	NOUN
ftr-353	265	40	.	.	PUNCT
ftr-353	266	1	a	a	DET
ftr-353	266	2	facility	facility	NOUN
ftr-353	266	3	that	that	PRON
ftr-353	266	4	functions	function	VERB
ftr-353	266	5	both	both	PRON
ftr-353	266	6	as	as	ADP
ftr-353	266	7	storage	storage	NOUN
ftr-353	266	8	for	for	ADP
ftr-353	266	9	an	an	DET
ftr-353	266	10	on	on	ADP
ftr-353	266	11	-	-	PUNCT
ftr-353	266	12	site	site	NOUN
ftr-353	266	13	retail	retail	ADJ
ftr-353	266	14	facility	facility	NOUN
ftr-353	266	15	and	and	CCONJ
ftr-353	266	16	as	as	ADP
ftr-353	266	17	storage	storage	NOUN
ftr-353	266	18	for	for	ADP
ftr-353	266	19	off	off	ADP
ftr-353	266	20	-	-	PUNCT
ftr-353	266	21	site	site	NOUN
ftr-353	266	22	sales	sale	NOUN
ftr-353	266	23	is	be	AUX
ftr-353	266	24	classified	classify	VERB
ftr-353	266	25	as	as	ADP
ftr-353	266	26	a	a	DET
ftr-353	266	27	dual	dual	ADJ
ftr-353	266	28	function	function	NOUN
ftr-353	266	29	storage	storage	NOUN
ftr-353	266	30	facility	facility	NOUN
ftr-353	266	31	with	with	ADP
ftr-353	266	32	respect	respect	NOUN
ftr-353	266	33	to	to	ADP
ftr-353	266	34	which	which	PRON
ftr-353	266	35	costs	cost	NOUN
ftr-353	266	36	must	must	AUX
ftr-353	266	37	be	be	AUX
ftr-353	266	38	allocated	allocate	VERB
ftr-353	266	39	between	between	ADP
ftr-353	266	40	storage	storage	NOUN
ftr-353	266	41	for	for	ADP
ftr-353	266	42	the	the	DET
ftr-353	266	43	on	on	ADP
ftr-353	266	44	-	-	PUNCT
ftr-353	266	45	site	site	NOUN
ftr-353	266	46	retail	retail	ADJ
ftr-353	266	47	sales	sale	NOUN
ftr-353	266	48	and	and	CCONJ
ftr-353	266	49	off	off	ADP
ftr-353	266	50	-	-	PUNCT
ftr-353	266	51	site	site	NOUN
ftr-353	266	52	sales	sale	NOUN
ftr-353	266	53	,	,	PUNCT
ftr-353	266	54	generally	generally	ADV
ftr-353	266	55	on	on	ADP
ftr-353	266	56	the	the	DET
ftr-353	266	57	basis	basis	NOUN
ftr-353	266	58	of	of	ADP
ftr-353	266	59	gross	gross	ADJ
ftr-353	266	60	sales	sale	NOUN
ftr-353	266	61	.	.	PUNCT
ftr-353	267	1	the	the	DET
ftr-353	267	2	irs	irs	PROPN
ftr-353	267	3	has	have	AUX
ftr-353	267	4	recognized	recognize	VERB
ftr-353	267	5	that	that	SCONJ
ftr-353	267	6	the	the	DET
ftr-353	267	7	nature	nature	NOUN
ftr-353	267	8	of	of	ADP
ftr-353	267	9	retail	retail	ADJ
ftr-353	267	10	sales	sale	NOUN
ftr-353	267	11	has	have	AUX
ftr-353	267	12	changed	change	VERB
ftr-353	267	13	in	in	ADP
ftr-353	267	14	that	that	DET
ftr-353	267	15	retailers	retailer	NOUN
ftr-353	267	16	may	may	AUX
ftr-353	267	17	both	both	PRON
ftr-353	267	18	sell	sell	VERB
ftr-353	267	19	merchandise	merchandise	NOUN
ftr-353	267	20	on	on	ADP
ftr-353	267	21	-	-	PUNCT
ftr-353	267	22	site	site	NOUN
ftr-353	267	23	to	to	PART
ftr-353	267	24	walk	walk	VERB
ftr-353	267	25	-	-	PUNCT
ftr-353	267	26	in	in	ADP
ftr-353	267	27	customers	customer	NOUN
ftr-353	267	28	and	and	CCONJ
ftr-353	267	29	make	make	VERB
ftr-353	267	30	sales	sale	NOUN
ftr-353	267	31	over	over	ADP
ftr-353	267	32	the	the	DET
ftr-353	267	33	internet	internet	NOUN
ftr-353	267	34	or	or	CCONJ
ftr-353	267	35	by	by	ADP
ftr-353	267	36	facsimile	facsimile	ADJ
ftr-353	267	37	orders	order	NOUN
ftr-353	267	38	from	from	ADP
ftr-353	267	39	the	the	DET
ftr-353	267	40	same	same	ADJ
ftr-353	267	41	facility	facility	NOUN
ftr-353	267	42	.	.	PUNCT
ftr-353	268	1	the	the	DET
ftr-353	268	2	current	current	ADJ
ftr-353	268	3	regulations	regulation	NOUN
ftr-353	268	4	create	create	VERB
ftr-353	268	5	problems	problem	NOUN
ftr-353	268	6	by	by	ADP
ftr-353	268	7	requiring	require	VERB
ftr-353	268	8	these	these	DET
ftr-353	268	9	retailers	retailer	NOUN
ftr-353	268	10	to	to	PART
ftr-353	268	11	treat	treat	VERB
ftr-353	268	12	storage	storage	NOUN
ftr-353	268	13	facilities	facility	NOUN
ftr-353	268	14	attached	attach	VERB
ftr-353	268	15	to	to	ADP
ftr-353	268	16	a	a	DET
ftr-353	268	17	retail	retail	ADJ
ftr-353	268	18	sales	sale	NOUN
ftr-353	268	19	facility	facility	NOUN
ftr-353	268	20	as	as	ADP
ftr-353	268	21	a	a	DET
ftr-353	268	22	dual	dual	ADJ
ftr-353	268	23	function	function	NOUN
ftr-353	268	24	storage	storage	NOUN
ftr-353	268	25	facility	facility	NOUN
ftr-353	268	26	.	.	PUNCT
ftr-353	269	1	the	the	DET
ftr-353	269	2	notice	notice	NOUN
ftr-353	269	3	solicits	solicit	VERB
ftr-353	269	4	comments	comment	NOUN
ftr-353	269	5	about	about	ADP
ftr-353	269	6	changed	change	VERB
ftr-353	269	7	retail	retail	ADJ
ftr-353	269	8	business	business	NOUN
ftr-353	269	9	practices	practice	NOUN
ftr-353	269	10	resulting	result	VERB
ftr-353	269	11	from	from	ADP
ftr-353	269	12	technological	technological	ADJ
ftr-353	269	13	advances	advance	NOUN
ftr-353	269	14	and	and	CCONJ
ftr-353	269	15	existing	exist	VERB
ftr-353	269	16	trends	trend	NOUN
ftr-353	269	17	that	that	PRON
ftr-353	269	18	affect	affect	VERB
ftr-353	269	19	the	the	DET
ftr-353	269	20	application	application	NOUN
ftr-353	269	21	of	of	ADP
ftr-353	269	22	the	the	DET
ftr-353	269	23	existing	exist	VERB
ftr-353	269	24	regulations	regulation	NOUN
ftr-353	269	25	along	along	ADP
ftr-353	269	26	with	with	ADP
ftr-353	269	27	information	information	NOUN
ftr-353	269	28	about	about	ADP
ftr-353	269	29	contemporary	contemporary	ADJ
ftr-353	269	30	business	business	NOUN
ftr-353	269	31	models	model	NOUN
ftr-353	269	32	.	.	PUNCT
ftr-353	270	1	the	the	DET
ftr-353	270	2	notice	notice	NOUN
ftr-353	270	3	also	also	ADV
ftr-353	270	4	solicits	solicit	VERB
ftr-353	270	5	comments	comment	NOUN
ftr-353	270	6	regarding	regard	VERB
ftr-353	270	7	changes	change	NOUN
ftr-353	270	8	in	in	ADP
ftr-353	270	9	the	the	DET
ftr-353	270	10	regulations	regulation	NOUN
ftr-353	270	11	to	to	PART
ftr-353	270	12	reflect	reflect	VERB
ftr-353	270	13	current	current	ADJ
ftr-353	270	14	business	business	NOUN
ftr-353	270	15	practices	practice	NOUN
ftr-353	270	16	.	.	PUNCT
ftr-353	271	1	comments	comment	NOUN
ftr-353	271	2	were	be	AUX
ftr-353	271	3	requested	request	VERB
ftr-353	271	4	before	before	ADP
ftr-353	271	5	7/13/09	7/13/09	NOUN
ftr-353	271	6	.	.	NOUN
ftr-353	272	1	5	5	NUM
ftr-353	272	2	.	.	X
ftr-353	272	3	merger	merger	NOUN
ftr-353	272	4	termination	termination	NOUN
ftr-353	272	5	fee	fee	NOUN
ftr-353	272	6	to	to	PART
ftr-353	272	7	defend	defend	VERB
ftr-353	272	8	business	business	NOUN
ftr-353	272	9	from	from	ADP
ftr-353	272	10	hostile	hostile	ADJ
ftr-353	272	11	takeover	takeover	NOUN
ftr-353	272	12	is	be	AUX
ftr-353	272	13	deductible	deductible	ADJ
ftr-353	272	14	and	and	CCONJ
ftr-353	272	15	not	not	PART
ftr-353	272	16	a	a	DET
ftr-353	272	17	capital	capital	NOUN
ftr-353	272	18	expense	expense	NOUN
ftr-353	272	19	.	.	PUNCT
ftr-353	273	1	santa	santa	PROPN
ftr-353	273	2	fe	fe	PROPN
ftr-353	273	3	pacific	pacific	PROPN
ftr-353	273	4	gold	gold	PROPN
ftr-353	273	5	co.	co.	PROPN
ftr-353	273	6	v.	v.	PROPN
ftr-353	273	7	commissioner	commissioner	PROPN
ftr-353	273	8	,	,	PUNCT
ftr-353	273	9	132	132	NUM
ftr-353	273	10	t.c	t.c	NOUN
ftr-353	273	11	.	.	PUNCT
ftr-353	274	1	no	no	INTJ
ftr-353	274	2	.	.	NOUN
ftr-353	275	1	12	12	NUM
ftr-353	275	2	(	(	PUNCT
ftr-353	275	3	4/27/09	4/27/09	NUM
ftr-353	275	4	)	)	PUNCT
ftr-353	275	5	.	.	PUNCT
ftr-353	276	1	as	as	ADP
ftr-353	276	2	part	part	NOUN
ftr-353	276	3	of	of	ADP
ftr-353	276	4	a	a	DET
ftr-353	276	5	strategy	strategy	NOUN
ftr-353	276	6	to	to	PART
ftr-353	276	7	thwart	thwart	VERB
ftr-353	276	8	a	a	DET
ftr-353	276	9	hostile	hostile	ADJ
ftr-353	276	10	takeover	takeover	NOUN
ftr-353	276	11	attempt	attempt	NOUN
ftr-353	276	12	by	by	ADP
ftr-353	276	13	newmont	newmont	PROPN
ftr-353	276	14	usa	usa	PROPN
ftr-353	276	15	ltd	ltd	PROPN
ftr-353	276	16	.	.	PROPN
ftr-353	276	17	,	,	PUNCT
ftr-353	276	18	a	a	DET
ftr-353	276	19	larger	large	ADJ
ftr-353	276	20	mining	mining	NOUN
ftr-353	276	21	company	company	NOUN
ftr-353	276	22	,	,	PUNCT
ftr-353	276	23	santa	santa	PROPN
ftr-353	276	24	fe	fe	PROPN
ftr-353	276	25	entered	enter	VERB
ftr-353	276	26	into	into	ADP
ftr-353	276	27	a	a	DET
ftr-353	276	28	merger	merger	NOUN
ftr-353	276	29	agreement	agreement	NOUN
ftr-353	276	30	with	with	ADP
ftr-353	276	31	the	the	DET
ftr-353	276	32	homestake	homestake	NOUN
ftr-353	276	33	mining	mining	NOUN
ftr-353	276	34	company	company	NOUN
ftr-353	276	35	.	.	PUNCT
ftr-353	277	1	the	the	DET
ftr-353	277	2	homestake	homestake	NOUN
ftr-353	277	3	merger	merger	NOUN
ftr-353	277	4	agreement	agreement	NOUN
ftr-353	277	5	contained	contain	VERB
ftr-353	277	6	a	a	DET
ftr-353	277	7	termination	termination	NOUN
ftr-353	277	8	clause	clause	NOUN
ftr-353	277	9	,	,	PUNCT
ftr-353	277	10	which	which	PRON
ftr-353	277	11	required	require	VERB
ftr-353	277	12	santa	santa	PROPN
ftr-353	277	13	fe	fe	PROPN
ftr-353	277	14	to	to	PART
ftr-353	277	15	pay	pay	VERB
ftr-353	277	16	homestake	homestake	NOUN
ftr-353	277	17	$	$	SYM
ftr-353	277	18	65	65	NUM
ftr-353	277	19	million	million	NUM
ftr-353	277	20	in	in	ADP
ftr-353	277	21	the	the	DET
ftr-353	277	22	event	event	NOUN
ftr-353	277	23	the	the	DET
ftr-353	277	24	merger	merger	NOUN
ftr-353	277	25	was	be	AUX
ftr-353	277	26	terminated	terminate	VERB
ftr-353	277	27	by	by	ADP
ftr-353	277	28	either	either	DET
ftr-353	277	29	party	party	NOUN
ftr-353	277	30	.	.	PUNCT
ftr-353	278	1	following	follow	VERB
ftr-353	278	2	announcement	announcement	NOUN
ftr-353	278	3	of	of	ADP
ftr-353	278	4	the	the	DET
ftr-353	278	5	homestake	homestake	NOUN
ftr-353	278	6	merger	merger	NOUN
ftr-353	278	7	agreement	agreement	NOUN
ftr-353	278	8	,	,	PUNCT
ftr-353	278	9	several	several	ADJ
ftr-353	278	10	lawsuits	lawsuit	NOUN
ftr-353	278	11	were	be	AUX
ftr-353	278	12	filed	file	VERB
ftr-353	278	13	alleging	allege	VERB
ftr-353	278	14	that	that	SCONJ
ftr-353	278	15	the	the	DET
ftr-353	278	16	santa	santa	PROPN
ftr-353	278	17	fe	fe	PROPN
ftr-353	278	18	board	board	PROPN
ftr-353	278	19	breached	breach	VERB
ftr-353	278	20	its	its	PRON
ftr-353	278	21	fiduciary	fiduciary	ADJ
ftr-353	278	22	duties	duty	NOUN
ftr-353	278	23	to	to	ADP
ftr-353	278	24	shareholders	shareholder	NOUN
ftr-353	278	25	for	for	ADP
ftr-353	278	26	failing	fail	VERB
ftr-353	278	27	to	to	PART
ftr-353	278	28	negotiate	negotiate	VERB
ftr-353	278	29	further	far	ADV
ftr-353	278	30	with	with	ADP
ftr-353	278	31	newmont	newmont	PROPN
ftr-353	278	32	and	and	CCONJ
ftr-353	278	33	that	that	SCONJ
ftr-353	278	34	the	the	DET
ftr-353	278	35	homestake	homestake	NOUN
ftr-353	278	36	merger	merger	NOUN
ftr-353	278	37	agreement	agreement	NOUN
ftr-353	278	38	was	be	AUX
ftr-353	278	39	entered	enter	VERB
ftr-353	278	40	into	into	ADP
ftr-353	278	41	to	to	PART
ftr-353	278	42	protect	protect	VERB
ftr-353	278	43	the	the	DET
ftr-353	278	44	interests	interest	NOUN
ftr-353	278	45	of	of	ADP
ftr-353	278	46	santa	santa	PROPN
ftr-353	278	47	fe	fe	PROPN
ftr-353	278	48	’s	’s	PART
ftr-353	278	49	board	board	NOUN
ftr-353	278	50	and	and	CCONJ
ftr-353	278	51	management	management	NOUN
ftr-353	278	52	.	.	PUNCT
ftr-353	279	1	after	after	ADP
ftr-353	279	2	negotiations	negotiation	NOUN
ftr-353	279	3	and	and	CCONJ
ftr-353	279	4	increased	increase	VERB
ftr-353	279	5	offers	offer	NOUN
ftr-353	279	6	from	from	ADP
ftr-353	279	7	both	both	DET
ftr-353	279	8	newmont	newmont	PROPN
ftr-353	279	9	and	and	CCONJ
ftr-353	279	10	homestake	homestake	NOUN
ftr-353	279	11	,	,	PUNCT
ftr-353	279	12	the	the	DET
ftr-353	279	13	santa	santa	PROPN
ftr-353	279	14	fe	fe	PROPN
ftr-353	279	15	board	board	PROPN
ftr-353	279	16	accepted	accept	VERB
ftr-353	279	17	newmont	newmont	PROPN
ftr-353	279	18	’s	’s	PART
ftr-353	279	19	stock	stock	NOUN
ftr-353	279	20	-	-	PUNCT
ftr-353	279	21	for	for	ADP
ftr-353	279	22	-	-	PUNCT
ftr-353	279	23	stock	stock	NOUN
ftr-353	279	24	merger	merger	NOUN
ftr-353	279	25	offer	offer	NOUN
ftr-353	279	26	and	and	CCONJ
ftr-353	279	27	paid	pay	VERB
ftr-353	279	28	the	the	DET
ftr-353	279	29	termination	termination	NOUN
ftr-353	279	30	fee	fee	NOUN
ftr-353	279	31	to	to	PART
ftr-353	279	32	homestake	homestake	NOUN
ftr-353	279	33	.	.	PUNCT
ftr-353	280	1	santa	santa	PROPN
ftr-353	280	2	fe	fe	PROPN
ftr-353	280	3	deducted	deduct	VERB
ftr-353	280	4	the	the	DET
ftr-353	280	5	termination	termination	NOUN
ftr-353	280	6	fee	fee	NOUN
ftr-353	280	7	.	.	PUNCT
ftr-353	281	1	the	the	DET
ftr-353	281	2	irs	irs	PROPN
ftr-353	281	3	asserted	assert	VERB
ftr-353	281	4	that	that	SCONJ
ftr-353	281	5	the	the	DET
ftr-353	281	6	fee	fee	NOUN
ftr-353	281	7	was	be	AUX
ftr-353	281	8	a	a	DET
ftr-353	281	9	capital	capital	NOUN
ftr-353	281	10	expenditure	expenditure	NOUN
ftr-353	281	11	incurred	incur	VERB
ftr-353	281	12	to	to	PART
ftr-353	281	13	provide	provide	VERB
ftr-353	281	14	a	a	DET
ftr-353	281	15	long	long	ADJ
ftr-353	281	16	term	term	NOUN
ftr-353	281	17	benefit	benefit	NOUN
ftr-353	281	18	to	to	ADP
ftr-353	281	19	santa	santa	PROPN
ftr-353	281	20	95	95	NUM
ftr-353	281	21	florida	florida	PROPN
ftr-353	281	22	tax	tax	NOUN
ftr-353	281	23	review	review	NOUN
ftr-353	281	24	[	[	X
ftr-353	281	25	vol	vol	NOUN
ftr-353	281	26	.	.	PUNCT
ftr-353	282	1	10	10	NUM
ftr-353	282	2	:	:	PUNCT
ftr-353	282	3	si	si	PROPN
ftr-353	282	4	fe	fe	PROPN
ftr-353	282	5	.	.	PUNCT
ftr-353	283	1	the	the	DET
ftr-353	283	2	tax	tax	NOUN
ftr-353	283	3	court	court	NOUN
ftr-353	283	4	(	(	PUNCT
ftr-353	283	5	judge	judge	NOUN
ftr-353	283	6	goeke	goeke	ADJ
ftr-353	283	7	)	)	PUNCT
ftr-353	283	8	concluded	conclude	VERB
ftr-353	283	9	that	that	SCONJ
ftr-353	283	10	the	the	DET
ftr-353	283	11	termination	termination	NOUN
ftr-353	283	12	fee	fee	NOUN
ftr-353	283	13	was	be	AUX
ftr-353	283	14	deductible	deductible	ADJ
ftr-353	283	15	under	under	ADP
ftr-353	283	16	§	§	PROPN
ftr-353	283	17	162	162	NUM
ftr-353	283	18	and	and	CCONJ
ftr-353	283	19	alternatively	alternatively	ADV
ftr-353	283	20	that	that	SCONJ
ftr-353	283	21	the	the	DET
ftr-353	283	22	fee	fee	NOUN
ftr-353	283	23	was	be	AUX
ftr-353	283	24	incurred	incur	VERB
ftr-353	283	25	by	by	ADP
ftr-353	283	26	santa	santa	PROPN
ftr-353	283	27	fe	fe	PROPN
ftr-353	283	28	to	to	PART
ftr-353	283	29	abandon	abandon	VERB
ftr-353	283	30	the	the	DET
ftr-353	283	31	merger	merger	NOUN
ftr-353	283	32	transaction	transaction	NOUN
ftr-353	283	33	with	with	ADP
ftr-353	283	34	homestake	homestake	NOUN
ftr-353	283	35	and	and	CCONJ
ftr-353	283	36	was	be	AUX
ftr-353	283	37	therefore	therefore	ADV
ftr-353	283	38	deductible	deductible	ADJ
ftr-353	283	39	as	as	ADP
ftr-353	283	40	an	an	DET
ftr-353	283	41	abandonment	abandonment	NOUN
ftr-353	283	42	loss	loss	NOUN
ftr-353	283	43	under	under	ADP
ftr-353	283	44	§	§	PROPN
ftr-353	283	45	165	165	NUM
ftr-353	283	46	.	.	PUNCT
ftr-353	284	1	the	the	DET
ftr-353	284	2	court	court	NOUN
ftr-353	284	3	rejected	reject	VERB
ftr-353	284	4	the	the	DET
ftr-353	284	5	irs	irs	PROPN
ftr-353	284	6	argument	argument	NOUN
ftr-353	284	7	that	that	SCONJ
ftr-353	284	8	the	the	DET
ftr-353	284	9	fee	fee	NOUN
ftr-353	284	10	was	be	AUX
ftr-353	284	11	incurred	incur	VERB
ftr-353	284	12	as	as	ADP
ftr-353	284	13	part	part	NOUN
ftr-353	284	14	of	of	ADP
ftr-353	284	15	an	an	DET
ftr-353	284	16	integrated	integrate	VERB
ftr-353	284	17	transaction	transaction	NOUN
ftr-353	284	18	in	in	ADP
ftr-353	284	19	which	which	PRON
ftr-353	284	20	the	the	DET
ftr-353	284	21	termination	termination	NOUN
ftr-353	284	22	fee	fee	NOUN
ftr-353	284	23	was	be	AUX
ftr-353	284	24	paid	pay	VERB
ftr-353	284	25	to	to	PART
ftr-353	284	26	extricate	extricate	VERB
ftr-353	284	27	santa	santa	PROPN
ftr-353	284	28	fe	fe	PROPN
ftr-353	284	29	from	from	ADP
ftr-353	284	30	one	one	NUM
ftr-353	284	31	contract	contract	NOUN
ftr-353	284	32	in	in	ADP
ftr-353	284	33	order	order	NOUN
ftr-353	284	34	to	to	PART
ftr-353	284	35	enter	enter	VERB
ftr-353	284	36	into	into	ADP
ftr-353	284	37	a	a	DET
ftr-353	284	38	more	more	ADV
ftr-353	284	39	favorable	favorable	ADJ
ftr-353	284	40	contract	contract	NOUN
ftr-353	284	41	and	and	CCONJ
ftr-353	284	42	thus	thus	ADV
ftr-353	284	43	was	be	AUX
ftr-353	284	44	not	not	PART
ftr-353	284	45	attributable	attributable	ADJ
ftr-353	284	46	to	to	ADP
ftr-353	284	47	an	an	DET
ftr-353	284	48	abandoned	abandon	VERB
ftr-353	284	49	transaction	transaction	NOUN
ftr-353	284	50	.	.	PUNCT
ftr-353	285	1	•	•	NOUN
ftr-353	285	2	under	under	ADP
ftr-353	285	3	reg	reg	NOUN
ftr-353	285	4	.	.	PUNCT
ftr-353	286	1	§	§	PROPN
ftr-353	286	2	1.263(a)-5(c)(8	1.263(a)-5(c)(8	NUM
ftr-353	286	3	)	)	PUNCT
ftr-353	286	4	,	,	PUNCT
ftr-353	286	5	which	which	PRON
ftr-353	286	6	was	be	AUX
ftr-353	286	7	promulgated	promulgate	VERB
ftr-353	286	8	after	after	ADP
ftr-353	286	9	the	the	DET
ftr-353	286	10	events	event	NOUN
ftr-353	286	11	in	in	ADP
ftr-353	286	12	question	question	NOUN
ftr-353	286	13	and	and	CCONJ
ftr-353	286	14	thus	thus	ADV
ftr-353	286	15	was	be	AUX
ftr-353	286	16	not	not	PART
ftr-353	286	17	controlling	control	VERB
ftr-353	286	18	in	in	ADP
ftr-353	286	19	this	this	DET
ftr-353	286	20	particular	particular	ADJ
ftr-353	286	21	case	case	NOUN
ftr-353	286	22	,	,	PUNCT
ftr-353	286	23	the	the	DET
ftr-353	286	24	amount	amount	NOUN
ftr-353	286	25	in	in	ADP
ftr-353	286	26	question	question	NOUN
ftr-353	286	27	would	would	AUX
ftr-353	286	28	have	have	VERB
ftr-353	286	29	to	to	PART
ftr-353	286	30	be	be	AUX
ftr-353	286	31	capitalized	capitalize	VERB
ftr-353	286	32	as	as	ADP
ftr-353	286	33	a	a	DET
ftr-353	286	34	termination	termination	NOUN
ftr-353	286	35	payment	payment	NOUN
ftr-353	286	36	or	or	CCONJ
ftr-353	286	37	as	as	ADP
ftr-353	286	38	an	an	DET
ftr-353	286	39	amount	amount	NOUN
ftr-353	286	40	paid	pay	VERB
ftr-353	286	41	to	to	PART
ftr-353	286	42	facilitate	facilitate	VERB
ftr-353	286	43	a	a	DET
ftr-353	286	44	second	second	ADJ
ftr-353	286	45	transaction	transaction	NOUN
ftr-353	286	46	that	that	PRON
ftr-353	286	47	was	be	AUX
ftr-353	286	48	mutually	mutually	ADV
ftr-353	286	49	exclusive	exclusive	ADJ
ftr-353	286	50	with	with	ADP
ftr-353	286	51	the	the	DET
ftr-353	286	52	first	first	ADJ
ftr-353	286	53	.	.	PUNCT
ftr-353	287	1	6	6	X
ftr-353	287	2	.	.	X
ftr-353	287	3	intelligently	intelligently	ADV
ftr-353	287	4	pursuing	pursue	VERB
ftr-353	287	5	wealth	wealth	NOUN
ftr-353	287	6	is	be	AUX
ftr-353	287	7	not	not	PART
ftr-353	287	8	a	a	DET
ftr-353	287	9	trade	trade	NOUN
ftr-353	287	10	or	or	CCONJ
ftr-353	287	11	business	business	NOUN
ftr-353	287	12	.	.	PUNCT
ftr-353	288	1	woody	woody	PROPN
ftr-353	288	2	v.	v.	PROPN
ftr-353	288	3	commissioner	commissioner	PROPN
ftr-353	288	4	,	,	PUNCT
ftr-353	288	5	t.c	t.c	PROPN
ftr-353	288	6	.	.	PROPN
ftr-353	288	7	memo	memo	NOUN
ftr-353	288	8	.	.	PUNCT
ftr-353	289	1	2009	2009	NUM
ftr-353	289	2	-	-	SYM
ftr-353	289	3	93	93	NUM
ftr-353	289	4	(	(	PUNCT
ftr-353	289	5	4/30/09	4/30/09	PROPN
ftr-353	289	6	)	)	PUNCT
ftr-353	289	7	.	.	PUNCT
ftr-353	290	1	throughout	throughout	ADP
ftr-353	290	2	2004	2004	NUM
ftr-353	290	3	the	the	DET
ftr-353	290	4	taxpayer	taxpayer	NOUN
ftr-353	290	5	investigated	investigate	VERB
ftr-353	290	6	and	and	CCONJ
ftr-353	290	7	took	take	VERB
ftr-353	290	8	steps	step	NOUN
ftr-353	290	9	to	to	PART
ftr-353	290	10	establish	establish	VERB
ftr-353	290	11	a	a	DET
ftr-353	290	12	real	real	ADJ
ftr-353	290	13	estate	estate	NOUN
ftr-353	290	14	business	business	NOUN
ftr-353	290	15	,	,	PUNCT
ftr-353	290	16	including	include	VERB
ftr-353	290	17	taking	take	VERB
ftr-353	290	18	a	a	DET
ftr-353	290	19	course	course	NOUN
ftr-353	290	20	on	on	ADP
ftr-353	290	21	real	real	ADJ
ftr-353	290	22	estate	estate	NOUN
ftr-353	290	23	investing	invest	VERB
ftr-353	290	24	from	from	ADP
ftr-353	290	25	the	the	DET
ftr-353	290	26	wealth	wealth	NOUN
ftr-353	290	27	intelligence	intelligence	PROPN
ftr-353	290	28	academy	academy	PROPN
ftr-353	290	29	.	.	PUNCT
ftr-353	291	1	the	the	DET
ftr-353	291	2	taxpayer	taxpayer	NOUN
ftr-353	291	3	purchased	purchase	VERB
ftr-353	291	4	an	an	DET
ftr-353	291	5	unoccupied	unoccupied	ADJ
ftr-353	291	6	rental	rental	ADJ
ftr-353	291	7	property	property	NOUN
ftr-353	291	8	on	on	ADP
ftr-353	291	9	12/30/04	12/30/04	PROPN
ftr-353	291	10	,	,	PUNCT
ftr-353	291	11	which	which	PRON
ftr-353	291	12	was	be	AUX
ftr-353	291	13	not	not	PART
ftr-353	291	14	rented	rent	VERB
ftr-353	291	15	until	until	ADP
ftr-353	291	16	after	after	ADP
ftr-353	291	17	2004	2004	NUM
ftr-353	291	18	.	.	PUNCT
ftr-353	292	1	the	the	DET
ftr-353	292	2	court	court	NOUN
ftr-353	292	3	(	(	PUNCT
ftr-353	292	4	judge	judge	PROPN
ftr-353	292	5	gustafson	gustafson	PROPN
ftr-353	292	6	)	)	PUNCT
ftr-353	292	7	suggested	suggest	VERB
ftr-353	292	8	that	that	SCONJ
ftr-353	292	9	the	the	DET
ftr-353	292	10	taxpayer	taxpayer	NOUN
ftr-353	292	11	was	be	AUX
ftr-353	292	12	not	not	PART
ftr-353	292	13	engaged	engage	VERB
ftr-353	292	14	in	in	ADP
ftr-353	292	15	a	a	DET
ftr-353	292	16	trade	trade	NOUN
ftr-353	292	17	or	or	CCONJ
ftr-353	292	18	business	business	NOUN
ftr-353	292	19	in	in	ADP
ftr-353	292	20	2004	2004	NUM
ftr-353	292	21	before	before	SCONJ
ftr-353	292	22	the	the	DET
ftr-353	292	23	rental	rental	ADJ
ftr-353	292	24	property	property	NOUN
ftr-353	292	25	was	be	AUX
ftr-353	292	26	actually	actually	ADV
ftr-353	292	27	held	hold	VERB
ftr-353	292	28	out	out	ADP
ftr-353	292	29	for	for	ADP
ftr-353	292	30	rent	rent	NOUN
ftr-353	292	31	in	in	ADP
ftr-353	292	32	a	a	DET
ftr-353	292	33	subsequent	subsequent	ADJ
ftr-353	292	34	year	year	NOUN
ftr-353	292	35	.	.	PUNCT
ftr-353	293	1	in	in	ADP
ftr-353	293	2	any	any	DET
ftr-353	293	3	event	event	NOUN
ftr-353	293	4	,	,	PUNCT
ftr-353	293	5	the	the	DET
ftr-353	293	6	court	court	NOUN
ftr-353	293	7	held	hold	VERB
ftr-353	293	8	that	that	SCONJ
ftr-353	293	9	all	all	PRON
ftr-353	293	10	of	of	ADP
ftr-353	293	11	the	the	DET
ftr-353	293	12	expenses	expense	NOUN
ftr-353	293	13	incurred	incur	VERB
ftr-353	293	14	before	before	SCONJ
ftr-353	293	15	the	the	DET
ftr-353	293	16	taxpayer	taxpayer	NOUN
ftr-353	293	17	acquired	acquire	VERB
ftr-353	293	18	property	property	NOUN
ftr-353	293	19	on	on	ADP
ftr-353	293	20	12/30/04	12/30/04	PROPN
ftr-353	293	21	,	,	PUNCT
ftr-353	293	22	were	be	AUX
ftr-353	293	23	start	start	NOUN
ftr-353	293	24	-	-	PUNCT
ftr-353	293	25	up	up	ADP
ftr-353	293	26	expenses	expense	NOUN
ftr-353	293	27	subject	subject	ADJ
ftr-353	293	28	to	to	ADP
ftr-353	293	29	§	§	PROPN
ftr-353	293	30	195	195	NUM
ftr-353	293	31	.	.	PUNCT
ftr-353	294	1	in	in	ADP
ftr-353	294	2	addition	addition	NOUN
ftr-353	294	3	,	,	PUNCT
ftr-353	294	4	the	the	DET
ftr-353	294	5	court	court	NOUN
ftr-353	294	6	held	hold	VERB
ftr-353	294	7	that	that	SCONJ
ftr-353	294	8	the	the	DET
ftr-353	294	9	taxpayer	taxpayer	NOUN
ftr-353	294	10	’s	’s	PART
ftr-353	294	11	education	education	NOUN
ftr-353	294	12	expense	expense	NOUN
ftr-353	294	13	was	be	AUX
ftr-353	294	14	incurred	incur	VERB
ftr-353	294	15	to	to	PART
ftr-353	294	16	prepare	prepare	VERB
ftr-353	294	17	for	for	ADP
ftr-353	294	18	a	a	DET
ftr-353	294	19	new	new	ADJ
ftr-353	294	20	trade	trade	NOUN
ftr-353	294	21	or	or	CCONJ
ftr-353	294	22	business	business	NOUN
ftr-353	294	23	and	and	CCONJ
ftr-353	294	24	therefore	therefore	ADV
ftr-353	294	25	not	not	PART
ftr-353	294	26	deductible	deductible	ADJ
ftr-353	294	27	under	under	ADP
ftr-353	294	28	§	§	PROPN
ftr-353	294	29	162	162	NUM
ftr-353	294	30	.	.	PUNCT
ftr-353	295	1	7	7	X
ftr-353	295	2	.	.	PUNCT
ftr-353	295	3	leasehold	leasehold	NOUN
ftr-353	295	4	improvements	improvement	NOUN
ftr-353	295	5	treated	treat	VERB
ftr-353	295	6	as	as	ADP
ftr-353	295	7	a	a	DET
ftr-353	295	8	substitute	substitute	NOUN
ftr-353	295	9	for	for	ADP
ftr-353	295	10	rent	rent	NOUN
ftr-353	295	11	are	be	AUX
ftr-353	295	12	currently	currently	ADV
ftr-353	295	13	deductible	deductible	ADJ
ftr-353	295	14	;	;	PUNCT
ftr-353	295	15	the	the	DET
ftr-353	295	16	transaction	transaction	NOUN
ftr-353	295	17	did	do	AUX
ftr-353	295	18	not	not	PART
ftr-353	295	19	lack	lack	VERB
ftr-353	295	20	economic	economic	ADJ
ftr-353	295	21	substance	substance	NOUN
ftr-353	295	22	even	even	ADV
ftr-353	295	23	though	though	SCONJ
ftr-353	295	24	the	the	DET
ftr-353	295	25	lessor	lessor	NOUN
ftr-353	295	26	was	be	AUX
ftr-353	295	27	a	a	DET
ftr-353	295	28	tax	tax	NOUN
ftr-353	295	29	indifferent	indifferent	ADJ
ftr-353	295	30	party	party	NOUN
ftr-353	295	31	.	.	PUNCT
ftr-353	296	1	remember	remember	VERB
ftr-353	296	2	,	,	PUNCT
ftr-353	296	3	§	§	PROPN
ftr-353	296	4	109	109	NUM
ftr-353	296	5	has	have	VERB
ftr-353	296	6	a	a	DET
ftr-353	296	7	parenthetical	parenthetical	NOUN
ftr-353	296	8	.	.	PUNCT
ftr-353	297	1	hopkins	hopkins	PROPN
ftr-353	297	2	partners	partner	NOUN
ftr-353	297	3	v.	v.	ADP
ftr-353	297	4	commissioner	commissioner	PROPN
ftr-353	297	5	,	,	PUNCT
ftr-353	297	6	t.c	t.c	PROPN
ftr-353	297	7	.	.	PROPN
ftr-353	297	8	memo	memo	NOUN
ftr-353	297	9	.	.	PUNCT
ftr-353	298	1	2009	2009	NUM
ftr-353	298	2	-	-	SYM
ftr-353	298	3	107	107	NUM
ftr-353	298	4	(	(	PUNCT
ftr-353	298	5	5/19/09	5/19/09	NUM
ftr-353	298	6	)	)	PUNCT
ftr-353	298	7	.	.	PUNCT
ftr-353	299	1	hopkins	hopkin	NOUN
ftr-353	299	2	partners	partner	NOUN
ftr-353	299	3	operated	operate	VERB
ftr-353	299	4	the	the	DET
ftr-353	299	5	sheraton	sheraton	PROPN
ftr-353	299	6	cleveland	cleveland	PROPN
ftr-353	299	7	airport	airport	PROPN
ftr-353	299	8	hotel	hotel	NOUN
ftr-353	299	9	under	under	ADP
ftr-353	299	10	a	a	DET
ftr-353	299	11	lease	lease	NOUN
ftr-353	299	12	agreement	agreement	NOUN
ftr-353	299	13	with	with	ADP
ftr-353	299	14	the	the	DET
ftr-353	299	15	city	city	NOUN
ftr-353	299	16	of	of	ADP
ftr-353	299	17	cleveland	cleveland	PROPN
ftr-353	299	18	.	.	PUNCT
ftr-353	300	1	the	the	DET
ftr-353	300	2	agreement	agreement	NOUN
ftr-353	300	3	provided	provide	VERB
ftr-353	300	4	that	that	SCONJ
ftr-353	300	5	the	the	DET
ftr-353	300	6	hotel	hotel	NOUN
ftr-353	300	7	and	and	CCONJ
ftr-353	300	8	related	relate	VERB
ftr-353	300	9	parking	parking	NOUN
ftr-353	300	10	facilitates	facilitate	NOUN
ftr-353	300	11	were	be	AUX
ftr-353	300	12	the	the	DET
ftr-353	300	13	property	property	NOUN
ftr-353	300	14	of	of	ADP
ftr-353	300	15	the	the	DET
ftr-353	300	16	city	city	NOUN
ftr-353	300	17	.	.	PUNCT
ftr-353	301	1	the	the	DET
ftr-353	301	2	partnership	partnership	NOUN
ftr-353	301	3	negotiated	negotiate	VERB
ftr-353	301	4	a	a	DET
ftr-353	301	5	modification	modification	NOUN
ftr-353	301	6	to	to	ADP
ftr-353	301	7	the	the	DET
ftr-353	301	8	lease	lease	NOUN
ftr-353	301	9	agreement	agreement	NOUN
ftr-353	301	10	under	under	ADP
ftr-353	301	11	which	which	PRON
ftr-353	301	12	the	the	DET
ftr-353	301	13	cost	cost	NOUN
ftr-353	301	14	of	of	ADP
ftr-353	301	15	improvements	improvement	NOUN
ftr-353	301	16	to	to	ADP
ftr-353	301	17	the	the	DET
ftr-353	301	18	hotel	hotel	NOUN
ftr-353	301	19	and	and	CCONJ
ftr-353	301	20	parking	parking	NOUN
ftr-353	301	21	facilities	facility	NOUN
ftr-353	301	22	by	by	ADP
ftr-353	301	23	the	the	DET
ftr-353	301	24	partnership	partnership	NOUN
ftr-353	301	25	above	above	ADP
ftr-353	301	26	a	a	DET
ftr-353	301	27	specified	specify	VERB
ftr-353	301	28	level	level	NOUN
ftr-353	301	29	would	would	AUX
ftr-353	301	30	result	result	VERB
ftr-353	301	31	in	in	ADP
ftr-353	301	32	reductions	reduction	NOUN
ftr-353	301	33	in	in	ADP
ftr-353	301	34	the	the	DET
ftr-353	301	35	amount	amount	NOUN
ftr-353	301	36	of	of	ADP
ftr-353	301	37	rental	rental	ADJ
ftr-353	301	38	payments	payment	NOUN
ftr-353	301	39	otherwise	otherwise	ADV
ftr-353	301	40	due	due	ADJ
ftr-353	301	41	under	under	ADP
ftr-353	301	42	the	the	DET
ftr-353	301	43	lease	lease	NOUN
ftr-353	301	44	.	.	PUNCT
ftr-353	302	1	improvements	improvement	NOUN
ftr-353	302	2	in	in	ADP
ftr-353	302	3	any	any	DET
ftr-353	302	4	particular	particular	ADJ
ftr-353	302	5	year	year	NOUN
ftr-353	302	6	that	that	PRON
ftr-353	302	7	exceeded	exceed	VERB
ftr-353	302	8	the	the	DET
ftr-353	302	9	rent	rent	NOUN
ftr-353	302	10	otherwise	otherwise	ADV
ftr-353	302	11	due	due	ADJ
ftr-353	302	12	under	under	ADP
ftr-353	302	13	the	the	DET
ftr-353	302	14	lease	lease	NOUN
ftr-353	302	15	were	be	AUX
ftr-353	302	16	capitalized	capitalize	VERB
ftr-353	302	17	and	and	CCONJ
ftr-353	302	18	depreciated	depreciate	VERB
ftr-353	302	19	,	,	PUNCT
ftr-353	302	20	and	and	CCONJ
ftr-353	302	21	were	be	AUX
ftr-353	302	22	carried	carry	VERB
ftr-353	302	23	forward	forward	ADV
ftr-353	302	24	to	to	PART
ftr-353	302	25	be	be	AUX
ftr-353	302	26	credited	credit	VERB
ftr-353	302	27	against	against	ADP
ftr-353	302	28	rent	rent	NOUN
ftr-353	302	29	in	in	ADP
ftr-353	302	30	future	future	ADJ
ftr-353	302	31	years	year	NOUN
ftr-353	302	32	.	.	PUNCT
ftr-353	303	1	in	in	ADP
ftr-353	303	2	a	a	DET
ftr-353	303	3	year	year	NOUN
ftr-353	303	4	in	in	ADP
ftr-353	303	5	which	which	PRON
ftr-353	304	1	previous	previous	ADJ
ftr-353	304	2	years	year	NOUN
ftr-353	304	3	’	'	PUNCT
ftr-353	304	4	improvements	improvement	NOUN
ftr-353	304	5	were	be	AUX
ftr-353	304	6	credited	credit	VERB
ftr-353	304	7	against	against	ADP
ftr-353	304	8	rent	rent	NOUN
ftr-353	304	9	,	,	PUNCT
ftr-353	304	10	hopkins	hopkins	PROPN
ftr-353	304	11	partners	partner	NOUN
ftr-353	304	12	deducted	deduct	VERB
ftr-353	304	13	the	the	DET
ftr-353	304	14	value	value	NOUN
ftr-353	304	15	of	of	ADP
ftr-353	304	16	the	the	DET
ftr-353	304	17	credited	credit	VERB
ftr-353	304	18	improvements	improvement	NOUN
ftr-353	304	19	,	,	PUNCT
ftr-353	304	20	but	but	CCONJ
ftr-353	304	21	also	also	ADV
ftr-353	304	22	treated	treat	VERB
ftr-353	304	23	them	they	PRON
ftr-353	304	24	as	as	ADP
ftr-353	304	25	being	be	AUX
ftr-353	304	26	sold	sell	VERB
ftr-353	304	27	for	for	ADP
ftr-353	304	28	2010	2010	NUM
ftr-353	304	29	]	]	PUNCT
ftr-353	304	30	recent	recent	ADJ
ftr-353	304	31	developments	development	NOUN
ftr-353	304	32	in	in	ADP
ftr-353	304	33	federal	federal	ADJ
ftr-353	304	34	income	income	NOUN
ftr-353	304	35	taxation	taxation	NOUN
ftr-353	304	36	96	96	NUM
ftr-353	304	37	the	the	DET
ftr-353	304	38	credited	credit	VERB
ftr-353	304	39	amount	amount	NOUN
ftr-353	304	40	and	and	CCONJ
ftr-353	304	41	reported	report	VERB
ftr-353	304	42	gain	gain	NOUN
ftr-353	304	43	to	to	ADP
ftr-353	304	44	the	the	DET
ftr-353	304	45	extent	extent	NOUN
ftr-353	304	46	the	the	DET
ftr-353	304	47	credited	credit	VERB
ftr-353	304	48	amount	amount	NOUN
ftr-353	304	49	exceeded	exceed	VERB
ftr-353	304	50	the	the	DET
ftr-353	304	51	adjusted	adjusted	ADJ
ftr-353	304	52	basis	basis	NOUN
ftr-353	304	53	of	of	ADP
ftr-353	304	54	the	the	DET
ftr-353	304	55	improvements	improvement	NOUN
ftr-353	304	56	.	.	PUNCT
ftr-353	305	1	the	the	DET
ftr-353	305	2	court	court	NOUN
ftr-353	305	3	(	(	PUNCT
ftr-353	305	4	judge	judge	PROPN
ftr-353	305	5	wells	wells	PROPN
ftr-353	305	6	)	)	PUNCT
ftr-353	305	7	noted	note	VERB
ftr-353	305	8	that	that	SCONJ
ftr-353	305	9	,	,	PUNCT
ftr-353	305	10	under	under	ADP
ftr-353	305	11	reg	reg	NOUN
ftr-353	305	12	.	.	PUNCT
ftr-353	306	1	§	§	PROPN
ftr-353	306	2	1.162	1.162	NUM
ftr-353	306	3	-	-	SYM
ftr-353	306	4	11(b	11(b	NUM
ftr-353	306	5	)	)	PUNCT
ftr-353	306	6	,	,	PUNCT
ftr-353	306	7	the	the	DET
ftr-353	306	8	cost	cost	NOUN
ftr-353	306	9	of	of	ADP
ftr-353	306	10	improvements	improvement	NOUN
ftr-353	306	11	by	by	ADP
ftr-353	306	12	a	a	DET
ftr-353	306	13	lessee	lessee	NOUN
ftr-353	306	14	to	to	PART
ftr-353	306	15	leased	lease	VERB
ftr-353	306	16	property	property	NOUN
ftr-353	306	17	generally	generally	ADV
ftr-353	306	18	are	be	AUX
ftr-353	306	19	recoverable	recoverable	ADJ
ftr-353	306	20	through	through	ADP
ftr-353	306	21	depreciation	depreciation	NOUN
ftr-353	306	22	deductions	deduction	NOUN
ftr-353	306	23	.	.	PUNCT
ftr-353	307	1	the	the	DET
ftr-353	307	2	court	court	NOUN
ftr-353	307	3	found	find	VERB
ftr-353	307	4	an	an	DET
ftr-353	307	5	exception	exception	NOUN
ftr-353	307	6	,	,	PUNCT
ftr-353	307	7	however	however	ADV
ftr-353	307	8	,	,	PUNCT
ftr-353	307	9	in	in	ADP
ftr-353	307	10	reg	reg	NOUN
ftr-353	307	11	.	.	PUNCT
ftr-353	308	1	§	§	PROPN
ftr-353	308	2	1.61	1.61	NUM
ftr-353	308	3	-	-	PUNCT
ftr-353	308	4	8(c	8(c	NUM
ftr-353	308	5	)	)	PUNCT
ftr-353	308	6	,	,	PUNCT
ftr-353	308	7	which	which	PRON
ftr-353	308	8	requires	require	VERB
ftr-353	308	9	a	a	DET
ftr-353	308	10	lessor	lessor	NOUN
ftr-353	308	11	to	to	PART
ftr-353	308	12	recognize	recognize	VERB
ftr-353	308	13	as	as	ADP
ftr-353	308	14	rental	rental	ADJ
ftr-353	308	15	income	income	NOUN
ftr-353	308	16	the	the	DET
ftr-353	308	17	cost	cost	NOUN
ftr-353	308	18	of	of	ADP
ftr-353	308	19	improvements	improvement	NOUN
ftr-353	308	20	placed	place	VERB
ftr-353	308	21	on	on	ADP
ftr-353	308	22	real	real	ADJ
ftr-353	308	23	property	property	NOUN
ftr-353	308	24	as	as	ADP
ftr-353	308	25	a	a	DET
ftr-353	308	26	substitute	substitute	NOUN
ftr-353	308	27	for	for	ADP
ftr-353	308	28	rent	rent	NOUN
ftr-353	308	29	.	.	PUNCT
ftr-353	309	1	the	the	DET
ftr-353	309	2	court	court	NOUN
ftr-353	309	3	indicated	indicate	VERB
ftr-353	309	4	that	that	SCONJ
ftr-353	309	5	because	because	SCONJ
ftr-353	309	6	the	the	DET
ftr-353	309	7	regulation	regulation	NOUN
ftr-353	309	8	is	be	AUX
ftr-353	309	9	“	"	PUNCT
ftr-353	309	10	clear	clear	ADJ
ftr-353	309	11	”	"	PUNCT
ftr-353	309	12	that	that	SCONJ
ftr-353	309	13	improvements	improvement	NOUN
ftr-353	309	14	in	in	ADP
ftr-353	309	15	lieu	lieu	NOUN
ftr-353	309	16	of	of	ADP
ftr-353	309	17	rent	rent	NOUN
ftr-353	309	18	are	be	AUX
ftr-353	309	19	treated	treat	VERB
ftr-353	309	20	as	as	ADP
ftr-353	309	21	“	"	PUNCT
ftr-353	309	22	rent	rent	NOUN
ftr-353	309	23	”	"	PUNCT
ftr-353	309	24	to	to	ADP
ftr-353	309	25	the	the	DET
ftr-353	309	26	lessor	lessor	NOUN
ftr-353	309	27	,	,	PUNCT
ftr-353	309	28	the	the	DET
ftr-353	309	29	cost	cost	NOUN
ftr-353	309	30	of	of	ADP
ftr-353	309	31	improvements	improvement	NOUN
ftr-353	309	32	in	in	ADP
ftr-353	309	33	lieu	lieu	NOUN
ftr-353	309	34	of	of	ADP
ftr-353	309	35	rent	rent	NOUN
ftr-353	309	36	are	be	AUX
ftr-353	309	37	currently	currently	ADV
ftr-353	309	38	deductible	deductible	ADJ
ftr-353	309	39	by	by	ADP
ftr-353	309	40	the	the	DET
ftr-353	309	41	lessee	lessee	NOUN
ftr-353	309	42	under	under	ADP
ftr-353	309	43	§	§	PROPN
ftr-353	309	44	162(a)(3	162(a)(3	NUM
ftr-353	309	45	)	)	PUNCT
ftr-353	309	46	.	.	PUNCT
ftr-353	310	1	the	the	DET
ftr-353	310	2	court	court	NOUN
ftr-353	310	3	held	hold	VERB
ftr-353	310	4	that	that	SCONJ
ftr-353	310	5	whether	whether	SCONJ
ftr-353	310	6	improvements	improvement	NOUN
ftr-353	310	7	are	be	AUX
ftr-353	310	8	in	in	ADP
ftr-353	310	9	lieu	lieu	NOUN
ftr-353	310	10	of	of	ADP
ftr-353	310	11	rent	rent	NOUN
ftr-353	310	12	depended	depend	VERB
ftr-353	310	13	upon	upon	SCONJ
ftr-353	310	14	the	the	DET
ftr-353	310	15	intent	intent	NOUN
ftr-353	310	16	of	of	ADP
ftr-353	310	17	the	the	DET
ftr-353	310	18	parties	party	NOUN
ftr-353	310	19	.	.	PUNCT
ftr-353	311	1	the	the	DET
ftr-353	311	2	court	court	NOUN
ftr-353	311	3	found	find	VERB
ftr-353	311	4	that	that	SCONJ
ftr-353	311	5	the	the	DET
ftr-353	311	6	language	language	NOUN
ftr-353	311	7	of	of	ADP
ftr-353	311	8	the	the	DET
ftr-353	311	9	lease	lease	NOUN
ftr-353	311	10	agreement	agreement	NOUN
ftr-353	311	11	treating	treat	VERB
ftr-353	311	12	the	the	DET
ftr-353	311	13	cost	cost	NOUN
ftr-353	311	14	of	of	ADP
ftr-353	311	15	improvements	improvement	NOUN
ftr-353	311	16	as	as	ADP
ftr-353	311	17	a	a	DET
ftr-353	311	18	rent	rent	NOUN
ftr-353	311	19	credit	credit	NOUN
ftr-353	311	20	,	,	PUNCT
ftr-353	311	21	and	and	CCONJ
ftr-353	311	22	the	the	DET
ftr-353	311	23	testimony	testimony	NOUN
ftr-353	311	24	of	of	ADP
ftr-353	311	25	the	the	DET
ftr-353	311	26	parties	party	NOUN
ftr-353	311	27	established	establish	VERB
ftr-353	311	28	an	an	DET
ftr-353	311	29	intent	intent	NOUN
ftr-353	311	30	to	to	PART
ftr-353	311	31	treat	treat	VERB
ftr-353	311	32	the	the	DET
ftr-353	311	33	cost	cost	NOUN
ftr-353	311	34	of	of	ADP
ftr-353	311	35	improvements	improvement	NOUN
ftr-353	311	36	as	as	ADP
ftr-353	311	37	rent	rent	NOUN
ftr-353	311	38	.	.	PUNCT
ftr-353	312	1	the	the	DET
ftr-353	312	2	fact	fact	NOUN
ftr-353	312	3	that	that	SCONJ
ftr-353	312	4	the	the	DET
ftr-353	312	5	lessor	lessor	NOUN
ftr-353	312	6	was	be	AUX
ftr-353	312	7	a	a	DET
ftr-353	312	8	tax	tax	NOUN
ftr-353	312	9	indifferent	indifferent	ADJ
ftr-353	312	10	party	party	NOUN
ftr-353	312	11	did	do	AUX
ftr-353	312	12	not	not	PART
ftr-353	312	13	change	change	VERB
ftr-353	312	14	the	the	DET
ftr-353	312	15	result	result	NOUN
ftr-353	312	16	.	.	PUNCT
ftr-353	313	1	the	the	DET
ftr-353	313	2	court	court	NOUN
ftr-353	313	3	rejected	reject	VERB
ftr-353	313	4	the	the	DET
ftr-353	313	5	irs	irs	PROPN
ftr-353	313	6	’s	’s	PART
ftr-353	313	7	argument	argument	NOUN
ftr-353	313	8	that	that	SCONJ
ftr-353	313	9	the	the	DET
ftr-353	313	10	cost	cost	NOUN
ftr-353	313	11	of	of	ADP
ftr-353	313	12	improvements	improvement	NOUN
ftr-353	313	13	treated	treat	VERB
ftr-353	313	14	as	as	ADP
ftr-353	313	15	rent	rent	NOUN
ftr-353	313	16	must	must	AUX
ftr-353	313	17	be	be	AUX
ftr-353	313	18	limited	limit	VERB
ftr-353	313	19	in	in	ADP
ftr-353	313	20	duration	duration	NOUN
ftr-353	313	21	.	.	PUNCT
ftr-353	314	1	the	the	DET
ftr-353	314	2	court	court	NOUN
ftr-353	314	3	also	also	ADV
ftr-353	314	4	held	hold	VERB
ftr-353	314	5	that	that	SCONJ
ftr-353	314	6	the	the	DET
ftr-353	314	7	immediate	immediate	ADJ
ftr-353	314	8	transfer	transfer	NOUN
ftr-353	314	9	of	of	ADP
ftr-353	314	10	improvements	improvement	NOUN
ftr-353	314	11	to	to	ADP
ftr-353	314	12	the	the	DET
ftr-353	314	13	city	city	NOUN
ftr-353	314	14	in	in	ADP
ftr-353	314	15	exchange	exchange	NOUN
ftr-353	314	16	for	for	ADP
ftr-353	314	17	rent	rent	NOUN
ftr-353	314	18	were	be	AUX
ftr-353	314	19	not	not	PART
ftr-353	314	20	illusory	illusory	ADJ
ftr-353	314	21	transactions	transaction	NOUN
ftr-353	314	22	,	,	PUNCT
ftr-353	314	23	notwithstanding	notwithstanding	ADP
ftr-353	314	24	the	the	DET
ftr-353	314	25	fact	fact	NOUN
ftr-353	314	26	that	that	SCONJ
ftr-353	314	27	the	the	DET
ftr-353	314	28	partnership	partnership	NOUN
ftr-353	314	29	retained	retain	VERB
ftr-353	314	30	control	control	NOUN
ftr-353	314	31	over	over	ADP
ftr-353	314	32	the	the	DET
ftr-353	314	33	improvements	improvement	NOUN
ftr-353	314	34	.	.	PUNCT
ftr-353	315	1	the	the	DET
ftr-353	315	2	court	court	NOUN
ftr-353	315	3	also	also	ADV
ftr-353	315	4	rejected	reject	VERB
ftr-353	315	5	the	the	DET
ftr-353	315	6	irs	irs	PROPN
ftr-353	315	7	’s	’s	PART
ftr-353	315	8	contentions	contention	NOUN
ftr-353	315	9	that	that	SCONJ
ftr-353	315	10	the	the	DET
ftr-353	315	11	rent	rent	NOUN
ftr-353	315	12	credit	credit	NOUN
ftr-353	315	13	agreement	agreement	NOUN
ftr-353	315	14	lacked	lack	VERB
ftr-353	315	15	economic	economic	ADJ
ftr-353	315	16	substance	substance	NOUN
ftr-353	315	17	,	,	PUNCT
ftr-353	315	18	that	that	SCONJ
ftr-353	315	19	the	the	DET
ftr-353	315	20	deduction	deduction	NOUN
ftr-353	315	21	for	for	ADP
ftr-353	315	22	the	the	DET
ftr-353	315	23	improvements	improvement	NOUN
ftr-353	315	24	failed	fail	VERB
ftr-353	315	25	to	to	PART
ftr-353	315	26	clearly	clearly	ADV
ftr-353	315	27	reflect	reflect	VERB
ftr-353	315	28	income	income	NOUN
ftr-353	315	29	under	under	ADP
ftr-353	315	30	§	§	PROPN
ftr-353	315	31	446	446	NUM
ftr-353	315	32	,	,	PUNCT
ftr-353	315	33	and	and	CCONJ
ftr-353	315	34	that	that	SCONJ
ftr-353	315	35	the	the	DET
ftr-353	315	36	deduction	deduction	NOUN
ftr-353	315	37	was	be	AUX
ftr-353	315	38	an	an	DET
ftr-353	315	39	accounting	accounting	NOUN
ftr-353	315	40	method	method	NOUN
ftr-353	315	41	change	change	NOUN
ftr-353	315	42	under	under	ADP
ftr-353	315	43	§	§	PROPN
ftr-353	315	44	446(e	446(e	PROPN
ftr-353	315	45	)	)	PUNCT
ftr-353	315	46	that	that	PRON
ftr-353	315	47	required	require	VERB
ftr-353	315	48	adjustments	adjustment	NOUN
ftr-353	315	49	under	under	ADP
ftr-353	315	50	§	§	PROPN
ftr-353	315	51	481	481	NUM
ftr-353	315	52	.	.	NOUN
ftr-353	316	1	•	•	NOUN
ftr-353	317	1	the	the	DET
ftr-353	317	2	potential	potential	ADJ
ftr-353	317	3	problems	problem	NOUN
ftr-353	317	4	relating	relate	VERB
ftr-353	317	5	to	to	ADP
ftr-353	317	6	such	such	ADJ
ftr-353	317	7	arrangements	arrangement	NOUN
ftr-353	317	8	include	include	VERB
ftr-353	317	9	level	level	NOUN
ftr-353	317	10	rent	rent	NOUN
ftr-353	317	11	payments	payment	NOUN
ftr-353	317	12	under	under	ADP
ftr-353	317	13	§	§	PROPN
ftr-353	317	14	467	467	NUM
ftr-353	317	15	and	and	CCONJ
ftr-353	317	16	the	the	DET
ftr-353	317	17	economic	economic	ADJ
ftr-353	317	18	performance	performance	NOUN
ftr-353	317	19	rules	rule	NOUN
ftr-353	317	20	under	under	ADP
ftr-353	317	21	§	§	PROPN
ftr-353	317	22	461(h	461(h	PROPN
ftr-353	317	23	)	)	PUNCT
ftr-353	317	24	.	.	PUNCT
ftr-353	318	1	however	however	ADV
ftr-353	318	2	,	,	PUNCT
ftr-353	318	3	in	in	ADP
ftr-353	318	4	hopkins	hopkins	PROPN
ftr-353	318	5	partners	partner	NOUN
ftr-353	318	6	itself	itself	PRON
ftr-353	318	7	,	,	PUNCT
ftr-353	318	8	the	the	DET
ftr-353	318	9	terms	term	NOUN
ftr-353	318	10	of	of	ADP
ftr-353	318	11	the	the	DET
ftr-353	318	12	particular	particular	ADJ
ftr-353	318	13	arrangement	arrangement	NOUN
ftr-353	318	14	appear	appear	VERB
ftr-353	318	15	to	to	PART
ftr-353	318	16	have	have	AUX
ftr-353	318	17	been	be	AUX
ftr-353	318	18	carefully	carefully	ADV
ftr-353	318	19	and	and	CCONJ
ftr-353	318	20	properly	properly	ADV
ftr-353	318	21	structured	structure	VERB
ftr-353	318	22	to	to	PART
ftr-353	318	23	avoid	avoid	VERB
ftr-353	318	24	running	run	VERB
ftr-353	318	25	afoul	afoul	ADV
ftr-353	318	26	of	of	ADP
ftr-353	318	27	either	either	CCONJ
ftr-353	318	28	§	§	PROPN
ftr-353	318	29	467	467	NUM
ftr-353	318	30	or	or	CCONJ
ftr-353	318	31	§	§	PROPN
ftr-353	318	32	461(h	461(h	PROPN
ftr-353	318	33	)	)	PUNCT
ftr-353	318	34	.	.	PUNCT
ftr-353	319	1	8	8	X
ftr-353	319	2	.	.	X
ftr-353	320	1	in	in	ADP
ftr-353	320	2	the	the	DET
ftr-353	320	3	scrum	scrum	NOUN
ftr-353	320	4	of	of	ADP
ftr-353	320	5	foreign	foreign	ADJ
ftr-353	320	6	corporate	corporate	ADJ
ftr-353	320	7	takeovers	takeover	NOUN
ftr-353	320	8	,	,	PUNCT
ftr-353	320	9	these	these	DET
ftr-353	320	10	management	management	NOUN
ftr-353	320	11	costs	cost	NOUN
ftr-353	320	12	must	must	AUX
ftr-353	320	13	be	be	AUX
ftr-353	320	14	capitalized	capitalize	VERB
ftr-353	320	15	.	.	PUNCT
ftr-353	321	1	canterbury	canterbury	PROPN
ftr-353	321	2	holdings	holdings	PROPN
ftr-353	321	3	,	,	PUNCT
ftr-353	321	4	llc	llc	PROPN
ftr-353	321	5	v.	v.	PROPN
ftr-353	321	6	commissioner	commissioner	PROPN
ftr-353	321	7	,	,	PUNCT
ftr-353	321	8	t.c	t.c	PROPN
ftr-353	321	9	.	.	PROPN
ftr-353	321	10	memo	memo	NOUN
ftr-353	321	11	.	.	PUNCT
ftr-353	322	1	2009	2009	NUM
ftr-353	322	2	-	-	SYM
ftr-353	322	3	175	175	NUM
ftr-353	322	4	(	(	PUNCT
ftr-353	322	5	7/27/09	7/27/09	NUM
ftr-353	322	6	)	)	PUNCT
ftr-353	322	7	.	.	PUNCT
ftr-353	323	1	taxpayers	taxpayer	NOUN
ftr-353	323	2	were	be	AUX
ftr-353	323	3	partners	partner	NOUN
ftr-353	323	4	in	in	ADP
ftr-353	323	5	an	an	DET
ftr-353	323	6	llc	llc	NOUN
ftr-353	323	7	,	,	PUNCT
ftr-353	323	8	which	which	PRON
ftr-353	323	9	in	in	ADP
ftr-353	323	10	turn	turn	NOUN
ftr-353	323	11	formed	form	VERB
ftr-353	323	12	a	a	DET
ftr-353	323	13	new	new	PROPN
ftr-353	323	14	zealand	zealand	PROPN
ftr-353	323	15	corporation	corporation	PROPN
ftr-353	323	16	called	call	VERB
ftr-353	323	17	canterbury	canterbury	PROPN
ftr-353	323	18	holdings	holding	NOUN
ftr-353	323	19	to	to	PART
ftr-353	323	20	acquire	acquire	VERB
ftr-353	323	21	new	new	PROPN
ftr-353	323	22	zealand	zealand	PROPN
ftr-353	323	23	publicly	publicly	ADV
ftr-353	323	24	held	hold	VERB
ftr-353	323	25	shares	share	NOUN
ftr-353	323	26	of	of	ADP
ftr-353	323	27	lwr	lwr	PROPN
ftr-353	323	28	industries	industry	NOUN
ftr-353	323	29	.	.	PUNCT
ftr-353	324	1	ltd	ltd	PROPN
ftr-353	324	2	.	.	PUNCT
ftr-353	325	1	lwr	lwr	PROPN
ftr-353	325	2	was	be	AUX
ftr-353	325	3	a	a	DET
ftr-353	325	4	104	104	NUM
ftr-353	325	5	-	-	PUNCT
ftr-353	325	6	year	year	NOUN
ftr-353	325	7	-	-	PUNCT
ftr-353	325	8	old	old	ADJ
ftr-353	325	9	garment	garment	NOUN
ftr-353	325	10	manufacturing	manufacture	VERB
ftr-353	325	11	company	company	NOUN
ftr-353	325	12	that	that	PRON
ftr-353	325	13	owned	own	VERB
ftr-353	325	14	canterbury	canterbury	PROPN
ftr-353	325	15	brand	brand	PROPN
ftr-353	325	16	rugby	rugby	NOUN
ftr-353	325	17	shirts	shirt	NOUN
ftr-353	325	18	.	.	PUNCT
ftr-353	326	1	canterbury	canterbury	PROPN
ftr-353	326	2	holdings	holding	NOUN
ftr-353	326	3	entered	enter	VERB
ftr-353	326	4	into	into	ADP
ftr-353	326	5	a	a	DET
ftr-353	326	6	management	management	NOUN
ftr-353	326	7	agreement	agreement	NOUN
ftr-353	326	8	with	with	ADP
ftr-353	326	9	the	the	DET
ftr-353	326	10	2/3	2/3	ADJ
ftr-353	326	11	owner	owner	NOUN
ftr-353	326	12	of	of	ADP
ftr-353	326	13	lwr	lwr	PROPN
ftr-353	326	14	,	,	PUNCT
ftr-353	326	15	from	from	ADP
ftr-353	326	16	which	which	PRON
ftr-353	326	17	it	it	PRON
ftr-353	326	18	had	have	VERB
ftr-353	326	19	an	an	DET
ftr-353	326	20	option	option	NOUN
ftr-353	326	21	to	to	PART
ftr-353	326	22	purchase	purchase	VERB
ftr-353	326	23	lwr	lwr	PROPN
ftr-353	326	24	stock	stock	PROPN
ftr-353	326	25	,	,	PUNCT
ftr-353	326	26	to	to	PART
ftr-353	326	27	manage	manage	VERB
ftr-353	326	28	lwr	lwr	PROPN
ftr-353	326	29	during	during	ADP
ftr-353	326	30	the	the	DET
ftr-353	326	31	takeover	takeover	NOUN
ftr-353	326	32	.	.	PUNCT
ftr-353	327	1	at	at	ADP
ftr-353	327	2	a	a	DET
ftr-353	327	3	point	point	NOUN
ftr-353	327	4	,	,	PUNCT
ftr-353	327	5	the	the	DET
ftr-353	327	6	u.s	u.s	PROPN
ftr-353	327	7	.	.	PROPN
ftr-353	327	8	llc	llc	PROPN
ftr-353	327	9	(	(	PUNCT
ftr-353	327	10	in	in	ADP
ftr-353	327	11	which	which	PRON
ftr-353	327	12	the	the	DET
ftr-353	327	13	taxpayers	taxpayer	NOUN
ftr-353	327	14	were	be	AUX
ftr-353	327	15	members	member	NOUN
ftr-353	327	16	)	)	PUNCT
ftr-353	327	17	made	make	VERB
ftr-353	327	18	direct	direct	ADJ
ftr-353	327	19	payments	payment	NOUN
ftr-353	327	20	to	to	ADP
ftr-353	327	21	the	the	DET
ftr-353	327	22	former	former	ADJ
ftr-353	327	23	lwr	lwr	PROPN
ftr-353	327	24	stock	stock	PROPN
ftr-353	327	25	holder	holder	NOUN
ftr-353	327	26	which	which	PRON
ftr-353	327	27	it	it	PRON
ftr-353	327	28	claimed	claim	VERB
ftr-353	327	29	as	as	ADP
ftr-353	327	30	deductible	deductible	ADJ
ftr-353	327	31	management	management	NOUN
ftr-353	327	32	expenses	expense	NOUN
ftr-353	327	33	.	.	PUNCT
ftr-353	328	1	the	the	DET
ftr-353	328	2	court	court	NOUN
ftr-353	328	3	(	(	PUNCT
ftr-353	328	4	judge	judge	PROPN
ftr-353	328	5	holmes	holme	NOUN
ftr-353	328	6	)	)	PUNCT
ftr-353	328	7	rejected	reject	VERB
ftr-353	328	8	the	the	DET
ftr-353	328	9	taxpayer	taxpayer	NOUN
ftr-353	328	10	’s	’s	PART
ftr-353	328	11	assertion	assertion	NOUN
ftr-353	328	12	that	that	SCONJ
ftr-353	328	13	the	the	DET
ftr-353	328	14	expenses	expense	NOUN
ftr-353	328	15	were	be	AUX
ftr-353	328	16	incurred	incur	VERB
ftr-353	328	17	to	to	PART
ftr-353	328	18	protect	protect	VERB
ftr-353	328	19	the	the	DET
ftr-353	328	20	llc	llc	PROPN
ftr-353	328	21	’s	’s	PART
ftr-353	328	22	reputation	reputation	NOUN
ftr-353	328	23	and	and	CCONJ
ftr-353	328	24	credit	credit	NOUN
ftr-353	328	25	in	in	ADP
ftr-353	328	26	its	its	PRON
ftr-353	328	27	trade	trade	NOUN
ftr-353	328	28	or	or	CCONJ
ftr-353	328	29	business	business	NOUN
ftr-353	328	30	of	of	ADP
ftr-353	328	31	acquiring	acquire	VERB
ftr-353	328	32	,	,	PUNCT
ftr-353	328	33	managing	manage	VERB
ftr-353	328	34	and	and	CCONJ
ftr-353	328	35	turning	turn	VERB
ftr-353	328	36	around	around	ADP
ftr-353	328	37	distressed	distressed	ADJ
ftr-353	328	38	companies	company	NOUN
ftr-353	328	39	.	.	PUNCT
ftr-353	329	1	instead	instead	ADV
ftr-353	329	2	,	,	PUNCT
ftr-353	329	3	the	the	DET
ftr-353	329	4	court	court	NOUN
ftr-353	329	5	held	hold	VERB
ftr-353	329	6	that	that	SCONJ
ftr-353	329	7	the	the	DET
ftr-353	329	8	expenditure	expenditure	NOUN
ftr-353	329	9	was	be	AUX
ftr-353	329	10	97	97	NUM
ftr-353	329	11	florida	florida	PROPN
ftr-353	329	12	tax	tax	NOUN
ftr-353	329	13	review	review	NOUN
ftr-353	329	14	[	[	X
ftr-353	329	15	vol	vol	NOUN
ftr-353	329	16	.	.	PUNCT
ftr-353	330	1	10	10	NUM
ftr-353	330	2	:	:	PUNCT
ftr-353	330	3	si	si	PROPN
ftr-353	330	4	incurred	incur	VERB
ftr-353	330	5	to	to	PART
ftr-353	330	6	protect	protect	VERB
ftr-353	330	7	the	the	DET
ftr-353	330	8	llc	llc	PROPN
ftr-353	330	9	’s	’s	PART
ftr-353	330	10	investment	investment	NOUN
ftr-353	330	11	in	in	ADP
ftr-353	330	12	its	its	PRON
ftr-353	330	13	new	new	PROPN
ftr-353	330	14	zealand	zealand	PROPN
ftr-353	330	15	subsidiary	subsidiary	NOUN
ftr-353	330	16	and	and	CCONJ
ftr-353	330	17	was	be	AUX
ftr-353	330	18	thus	thus	ADV
ftr-353	330	19	a	a	DET
ftr-353	330	20	capital	capital	NOUN
ftr-353	330	21	expense	expense	NOUN
ftr-353	330	22	.	.	PUNCT
ftr-353	331	1	the	the	DET
ftr-353	331	2	court	court	NOUN
ftr-353	331	3	noted	note	VERB
ftr-353	331	4	that	that	SCONJ
ftr-353	331	5	the	the	DET
ftr-353	331	6	only	only	ADJ
ftr-353	331	7	purpose	purpose	NOUN
ftr-353	331	8	of	of	ADP
ftr-353	331	9	the	the	DET
ftr-353	331	10	llc	llc	NOUN
ftr-353	331	11	was	be	AUX
ftr-353	331	12	the	the	DET
ftr-353	331	13	single	single	ADJ
ftr-353	331	14	acquisition	acquisition	NOUN
ftr-353	331	15	of	of	ADP
ftr-353	331	16	lwr	lwr	PROPN
ftr-353	331	17	and	and	CCONJ
ftr-353	331	18	the	the	DET
ftr-353	331	19	only	only	ADJ
ftr-353	331	20	purpose	purpose	NOUN
ftr-353	331	21	of	of	ADP
ftr-353	331	22	the	the	DET
ftr-353	331	23	expenditure	expenditure	NOUN
ftr-353	331	24	was	be	AUX
ftr-353	331	25	to	to	PART
ftr-353	331	26	protect	protect	VERB
ftr-353	331	27	the	the	DET
ftr-353	331	28	value	value	NOUN
ftr-353	331	29	of	of	ADP
ftr-353	331	30	its	its	PRON
ftr-353	331	31	investment	investment	NOUN
ftr-353	331	32	in	in	ADP
ftr-353	331	33	lwr	lwr	PROPN
ftr-353	331	34	stock	stock	PROPN
ftr-353	331	35	.	.	PUNCT
ftr-353	332	1	the	the	DET
ftr-353	332	2	court	court	NOUN
ftr-353	332	3	also	also	ADV
ftr-353	332	4	rejected	reject	VERB
ftr-353	332	5	the	the	DET
ftr-353	332	6	taxpayers	taxpayer	NOUN
ftr-353	332	7	’	'	PUNCT
ftr-353	332	8	argument	argument	NOUN
ftr-353	332	9	that	that	SCONJ
ftr-353	332	10	the	the	DET
ftr-353	332	11	payments	payment	NOUN
ftr-353	332	12	to	to	ADP
ftr-353	332	13	its	its	PRON
ftr-353	332	14	new	new	PROPN
ftr-353	332	15	zealand	zealand	PROPN
ftr-353	332	16	holding	hold	VERB
ftr-353	332	17	company	company	NOUN
ftr-353	332	18	were	be	AUX
ftr-353	332	19	payments	payment	NOUN
ftr-353	332	20	of	of	ADP
ftr-353	332	21	the	the	DET
ftr-353	332	22	management	management	NOUN
ftr-353	332	23	fee	fee	NOUN
ftr-353	332	24	through	through	ADP
ftr-353	332	25	its	its	PRON
ftr-353	332	26	agent	agent	NOUN
ftr-353	332	27	.	.	PUNCT
ftr-353	333	1	the	the	DET
ftr-353	333	2	court	court	NOUN
ftr-353	333	3	refused	refuse	VERB
ftr-353	333	4	to	to	PART
ftr-353	333	5	allow	allow	VERB
ftr-353	333	6	the	the	DET
ftr-353	333	7	llc	llc	PROPN
ftr-353	333	8	to	to	PART
ftr-353	333	9	ignore	ignore	VERB
ftr-353	333	10	its	its	PRON
ftr-353	333	11	own	own	ADJ
ftr-353	333	12	organizational	organizational	ADJ
ftr-353	333	13	choices	choice	NOUN
ftr-353	333	14	.	.	PUNCT
ftr-353	334	1	the	the	DET
ftr-353	334	2	court	court	NOUN
ftr-353	334	3	also	also	ADV
ftr-353	334	4	disallowed	disallow	VERB
ftr-353	334	5	deductions	deduction	NOUN
ftr-353	334	6	for	for	ADP
ftr-353	334	7	claimed	claim	VERB
ftr-353	334	8	interest	interest	NOUN
ftr-353	334	9	expenses	expense	NOUN
ftr-353	334	10	paid	pay	VERB
ftr-353	334	11	by	by	ADP
ftr-353	334	12	the	the	DET
ftr-353	334	13	llc	llc	PROPN
ftr-353	334	14	on	on	ADP
ftr-353	334	15	obligations	obligation	NOUN
ftr-353	334	16	of	of	ADP
ftr-353	334	17	the	the	DET
ftr-353	334	18	new	new	PROPN
ftr-353	334	19	zealand	zealand	PROPN
ftr-353	334	20	holding	hold	VERB
ftr-353	334	21	company	company	NOUN
ftr-353	334	22	.	.	PUNCT
ftr-353	335	1	however	however	ADV
ftr-353	335	2	,	,	PUNCT
ftr-353	335	3	the	the	DET
ftr-353	335	4	court	court	NOUN
ftr-353	335	5	refused	refuse	VERB
ftr-353	335	6	to	to	PART
ftr-353	335	7	impose	impose	VERB
ftr-353	335	8	accuracy	accuracy	NOUN
ftr-353	335	9	related	relate	VERB
ftr-353	335	10	penalties	penalty	NOUN
ftr-353	335	11	,	,	PUNCT
ftr-353	335	12	finding	find	VERB
ftr-353	335	13	that	that	SCONJ
ftr-353	335	14	the	the	DET
ftr-353	335	15	taxpayers	taxpayer	NOUN
ftr-353	335	16	reasonably	reasonably	ADV
ftr-353	335	17	relied	rely	VERB
ftr-353	335	18	on	on	ADP
ftr-353	335	19	the	the	DET
ftr-353	335	20	advice	advice	NOUN
ftr-353	335	21	of	of	ADP
ftr-353	335	22	experienced	experienced	ADJ
ftr-353	335	23	cpas	cpa	NOUN
ftr-353	335	24	in	in	ADP
ftr-353	335	25	claiming	claim	VERB
ftr-353	335	26	the	the	DET
ftr-353	335	27	deductions	deduction	NOUN
ftr-353	335	28	.	.	PUNCT
ftr-353	336	1	c.	c.	PROPN
ftr-353	336	2	reasonable	reasonable	PROPN
ftr-353	336	3	compensation	compensation	PROPN
ftr-353	336	4	1	1	NUM
ftr-353	336	5	.	.	PUNCT
ftr-353	337	1	a	a	DET
ftr-353	337	2	provision	provision	NOUN
ftr-353	337	3	in	in	ADP
ftr-353	337	4	arra	arra	PROPN
ftr-353	337	5	specifically	specifically	ADV
ftr-353	337	6	permitted	permit	VERB
ftr-353	337	7	the	the	DET
ftr-353	337	8	aig	aig	PROPN
ftr-353	337	9	bonus	bonus	NOUN
ftr-353	337	10	payments	payment	NOUN
ftr-353	337	11	.	.	PUNCT
ftr-353	338	1	arra	arra	PROPN
ftr-353	338	2	§	§	PROPN
ftr-353	338	3	7001	7001	NUM
ftr-353	338	4	(	(	PUNCT
ftr-353	338	5	in	in	ADP
ftr-353	338	6	title	title	NOUN
ftr-353	338	7	vii	vii	PROPN
ftr-353	338	8	–	–	PUNCT
ftr-353	338	9	limits	limit	NOUN
ftr-353	338	10	on	on	ADP
ftr-353	338	11	executive	executive	ADJ
ftr-353	338	12	compensation	compensation	NOUN
ftr-353	338	13	)	)	PUNCT
ftr-353	338	14	amends	amend	VERB
ftr-353	338	15	§	§	PROPN
ftr-353	338	16	111	111	NUM
ftr-353	338	17	of	of	ADP
ftr-353	338	18	eesa	eesa	PROPN
ftr-353	338	19	of	of	ADP
ftr-353	338	20	2008	2008	NUM
ftr-353	338	21	.	.	PUNCT
ftr-353	339	1	eesa	eesa	PROPN
ftr-353	339	2	of	of	ADP
ftr-353	339	3	2008	2008	NUM
ftr-353	339	4	§	§	PROPN
ftr-353	339	5	111(b)(3)(d)(iii	111(b)(3)(d)(iii	NUM
ftr-353	339	6	)	)	PUNCT
ftr-353	339	7	specifically	specifically	ADV
ftr-353	339	8	exempts	exempt	VERB
ftr-353	339	9	from	from	ADP
ftr-353	339	10	the	the	DET
ftr-353	339	11	prohibition	prohibition	NOUN
ftr-353	339	12	“	"	PUNCT
ftr-353	339	13	any	any	DET
ftr-353	339	14	bonus	bonus	NOUN
ftr-353	339	15	payment	payment	NOUN
ftr-353	339	16	required	require	VERB
ftr-353	339	17	to	to	PART
ftr-353	339	18	be	be	AUX
ftr-353	339	19	paid	pay	VERB
ftr-353	339	20	pursuant	pursuant	ADV
ftr-353	339	21	to	to	ADP
ftr-353	339	22	a	a	DET
ftr-353	339	23	written	write	VERB
ftr-353	339	24	employment	employment	NOUN
ftr-353	339	25	contract	contract	NOUN
ftr-353	339	26	executed	execute	VERB
ftr-353	339	27	on	on	ADP
ftr-353	339	28	or	or	CCONJ
ftr-353	339	29	before	before	ADP
ftr-353	339	30	february	february	PROPN
ftr-353	339	31	11	11	NUM
ftr-353	339	32	,	,	PUNCT
ftr-353	339	33	2009	2009	NUM
ftr-353	339	34	.	.	PUNCT
ftr-353	339	35	”	"	PUNCT
ftr-353	340	1	senator	senator	PROPN
ftr-353	340	2	dodd	dodd	PROPN
ftr-353	340	3	(	(	PUNCT
ftr-353	340	4	d	d	X
ftr-353	340	5	-	-	PROPN
ftr-353	340	6	ct	ct	NUM
ftr-353	340	7	)	)	PUNCT
ftr-353	340	8	–	–	PUNCT
ftr-353	340	9	after	after	ADP
ftr-353	340	10	weaseling	weasele	VERB
ftr-353	340	11	around	around	ADP
ftr-353	340	12	for	for	ADP
ftr-353	340	13	a	a	DET
ftr-353	340	14	while	while	NOUN
ftr-353	340	15	–	–	PUNCT
ftr-353	340	16	admitted	admit	VERB
ftr-353	340	17	that	that	SCONJ
ftr-353	340	18	he	he	PRON
ftr-353	340	19	added	add	VERB
ftr-353	340	20	this	this	DET
ftr-353	340	21	exemption	exemption	NOUN
ftr-353	340	22	to	to	ADP
ftr-353	340	23	the	the	DET
ftr-353	340	24	statute	statute	NOUN
ftr-353	340	25	at	at	ADP
ftr-353	340	26	the	the	DET
ftr-353	340	27	request	request	NOUN
ftr-353	340	28	of	of	ADP
ftr-353	340	29	the	the	DET
ftr-353	340	30	treasury	treasury	PROPN
ftr-353	340	31	department	department	NOUN
ftr-353	340	32	.	.	PUNCT
ftr-353	341	1	(	(	PUNCT
ftr-353	341	2	a	a	X
ftr-353	341	3	)	)	PUNCT
ftr-353	341	4	in	in	ADP
ftr-353	341	5	2009	2009	NUM
ftr-353	341	6	,	,	PUNCT
ftr-353	341	7	the	the	DET
ftr-353	341	8	ides	ide	NOUN
ftr-353	341	9	of	of	ADP
ftr-353	341	10	march	march	PROPN
ftr-353	341	11	fell	fall	VERB
ftr-353	341	12	during	during	ADP
ftr-353	341	13	an	an	DET
ftr-353	341	14	orwellian	orwellian	ADJ
ftr-353	341	15	“	"	PUNCT
ftr-353	341	16	hate	hate	NOUN
ftr-353	341	17	week	week	NOUN
ftr-353	341	18	”	"	PUNCT
ftr-353	341	19	against	against	ADP
ftr-353	341	20	aig	aig	PROPN
ftr-353	341	21	,	,	PUNCT
ftr-353	341	22	culminating	culminate	VERB
ftr-353	341	23	a	a	DET
ftr-353	341	24	house	house	NOUN
ftr-353	341	25	-	-	PUNCT
ftr-353	341	26	passed	pass	VERB
ftr-353	341	27	90	90	NUM
ftr-353	341	28	percent	percent	NOUN
ftr-353	341	29	tax	tax	NOUN
ftr-353	341	30	rate	rate	NOUN
ftr-353	341	31	on	on	ADP
ftr-353	341	32	aig	aig	PROPN
ftr-353	341	33	bonus	bonus	NOUN
ftr-353	341	34	recipients	recipient	NOUN
ftr-353	341	35	.	.	PUNCT
ftr-353	342	1	h.r	h.r	PROPN
ftr-353	342	2	.	.	PROPN
ftr-353	342	3	1586	1586	NUM
ftr-353	342	4	,	,	PUNCT
ftr-353	342	5	“	"	PUNCT
ftr-353	342	6	to	to	PART
ftr-353	342	7	impose	impose	VERB
ftr-353	342	8	an	an	DET
ftr-353	342	9	additional	additional	ADJ
ftr-353	342	10	tax	tax	NOUN
ftr-353	342	11	on	on	ADP
ftr-353	342	12	bonuses	bonus	NOUN
ftr-353	342	13	received	receive	VERB
ftr-353	342	14	from	from	ADP
ftr-353	342	15	certain	certain	ADJ
ftr-353	342	16	tarp	tarp	NOUN
ftr-353	342	17	recipients	recipient	NOUN
ftr-353	342	18	,	,	PUNCT
ftr-353	342	19	”	"	PUNCT
ftr-353	342	20	was	be	AUX
ftr-353	342	21	introduced	introduce	VERB
ftr-353	342	22	on	on	ADP
ftr-353	342	23	3/18/09	3/18/09	NUM
ftr-353	342	24	by	by	ADP
ftr-353	342	25	house	house	NOUN
ftr-353	342	26	ways	way	NOUN
ftr-353	342	27	&	&	CCONJ
ftr-353	342	28	means	mean	VERB
ftr-353	342	29	committee	committee	PROPN
ftr-353	342	30	chair	chair	PROPN
ftr-353	342	31	charles	charles	PROPN
ftr-353	342	32	rangel	rangel	PROPN
ftr-353	342	33	(	(	PUNCT
ftr-353	342	34	d	d	PROPN
ftr-353	342	35	-	-	PUNCT
ftr-353	342	36	ny	ny	NOUN
ftr-353	342	37	)	)	PUNCT
ftr-353	342	38	and	and	CCONJ
ftr-353	342	39	passed	pass	VERB
ftr-353	342	40	by	by	ADP
ftr-353	342	41	the	the	DET
ftr-353	342	42	house	house	NOUN
ftr-353	342	43	on	on	ADP
ftr-353	342	44	the	the	DET
ftr-353	342	45	following	following	ADJ
ftr-353	342	46	day	day	NOUN
ftr-353	342	47	by	by	ADP
ftr-353	342	48	a	a	DET
ftr-353	342	49	vote	vote	NOUN
ftr-353	342	50	of	of	ADP
ftr-353	342	51	328	328	NUM
ftr-353	342	52	to	to	ADP
ftr-353	342	53	93	93	NUM
ftr-353	342	54	.	.	PUNCT
ftr-353	343	1	no	no	DET
ftr-353	343	2	legislative	legislative	ADJ
ftr-353	343	3	action	action	NOUN
ftr-353	343	4	has	have	AUX
ftr-353	343	5	yet	yet	ADV
ftr-353	343	6	occurred	occur	VERB
ftr-353	343	7	in	in	ADP
ftr-353	343	8	the	the	DET
ftr-353	343	9	senate	senate	NOUN
ftr-353	343	10	;	;	PUNCT
ftr-353	343	11	this	this	PRON
ftr-353	343	12	can	can	AUX
ftr-353	343	13	only	only	ADV
ftr-353	343	14	be	be	AUX
ftr-353	343	15	attributed	attribute	VERB
ftr-353	343	16	to	to	ADP
ftr-353	343	17	a	a	DET
ftr-353	343	18	temporary	temporary	ADJ
ftr-353	343	19	reprieve	reprieve	NOUN
ftr-353	343	20	from	from	ADP
ftr-353	343	21	the	the	DET
ftr-353	343	22	mid	mid	PROPN
ftr-353	343	23	-	-	PROPN
ftr-353	343	24	march	march	NOUN
ftr-353	343	25	madness	madness	NOUN
ftr-353	343	26	.	.	PUNCT
ftr-353	344	1	2	2	X
ftr-353	344	2	.	.	X
ftr-353	344	3	tax	tax	NOUN
ftr-353	344	4	court	court	NOUN
ftr-353	344	5	distinguishes	distinguish	VERB
ftr-353	344	6	exacto	exacto	PROPN
ftr-353	344	7	spring	spring	NOUN
ftr-353	344	8	in	in	ADP
ftr-353	344	9	case	case	NOUN
ftr-353	344	10	appealable	appealable	NOUN
ftr-353	344	11	to	to	ADP
ftr-353	344	12	seventh	seventh	ADJ
ftr-353	344	13	circuit	circuit	NOUN
ftr-353	344	14	.	.	PUNCT
ftr-353	345	1	menard	menard	PROPN
ftr-353	345	2	,	,	PUNCT
ftr-353	345	3	inc	inc	PROPN
ftr-353	345	4	.	.	PROPN
ftr-353	346	1	v.	v.	PROPN
ftr-353	346	2	commissioner	commissioner	PROPN
ftr-353	346	3	,	,	PUNCT
ftr-353	346	4	t.c	t.c	PROPN
ftr-353	346	5	.	.	PROPN
ftr-353	346	6	memo	memo	NOUN
ftr-353	346	7	.	.	PUNCT
ftr-353	347	1	2004	2004	NUM
ftr-353	347	2	-	-	SYM
ftr-353	347	3	207	207	NUM
ftr-353	347	4	(	(	PUNCT
ftr-353	347	5	9/16/04	9/16/04	NUM
ftr-353	347	6	)	)	PUNCT
ftr-353	347	7	,	,	PUNCT
ftr-353	347	8	reconsideration	reconsideration	NOUN
ftr-353	347	9	denied	deny	VERB
ftr-353	347	10	,	,	PUNCT
ftr-353	347	11	t.c	t.c	PROPN
ftr-353	347	12	.	.	PROPN
ftr-353	347	13	memo	memo	NOUN
ftr-353	347	14	.	.	PUNCT
ftr-353	348	1	2005	2005	NUM
ftr-353	348	2	-	-	SYM
ftr-353	348	3	3	3	NUM
ftr-353	348	4	(	(	PUNCT
ftr-353	348	5	1/6/05	1/6/05	NUM
ftr-353	348	6	)	)	PUNCT
ftr-353	348	7	.	.	PUNCT
ftr-353	349	1	in	in	ADP
ftr-353	349	2	this	this	DET
ftr-353	349	3	decision	decision	NOUN
ftr-353	349	4	,	,	PUNCT
ftr-353	349	5	appealable	appealable	ADJ
ftr-353	349	6	to	to	ADP
ftr-353	349	7	the	the	DET
ftr-353	349	8	seventh	seventh	ADJ
ftr-353	349	9	circuit	circuit	NOUN
ftr-353	349	10	and	and	CCONJ
ftr-353	349	11	presumably	presumably	ADV
ftr-353	349	12	governed	govern	VERB
ftr-353	349	13	by	by	ADP
ftr-353	349	14	the	the	DET
ftr-353	349	15	“	"	PUNCT
ftr-353	349	16	hypothetical	hypothetical	ADJ
ftr-353	349	17	independent	independent	ADJ
ftr-353	349	18	investor	investor	NOUN
ftr-353	349	19	”	"	PUNCT
ftr-353	349	20	test	test	NOUN
ftr-353	349	21	of	of	ADP
ftr-353	349	22	exacto	exacto	PROPN
ftr-353	349	23	spring	spring	PROPN
ftr-353	349	24	corp	corp	PROPN
ftr-353	349	25	.	.	PROPN
ftr-353	350	1	v.	v.	PROPN
ftr-353	350	2	commissioner	commissioner	PROPN
ftr-353	350	3	,	,	PUNCT
ftr-353	350	4	196	196	NUM
ftr-353	350	5	f.3d	f.3d	NUM
ftr-353	350	6	833	833	NUM
ftr-353	350	7	(	(	PUNCT
ftr-353	350	8	1999	1999	NUM
ftr-353	350	9	)	)	PUNCT
ftr-353	350	10	,	,	PUNCT
ftr-353	350	11	the	the	DET
ftr-353	350	12	tax	tax	NOUN
ftr-353	350	13	court	court	NOUN
ftr-353	350	14	(	(	PUNCT
ftr-353	350	15	judge	judge	NOUN
ftr-353	350	16	marvel	marvel	PROPN
ftr-353	350	17	)	)	PUNCT
ftr-353	350	18	nevertheless	nevertheless	ADV
ftr-353	350	19	applied	apply	VERB
ftr-353	350	20	the	the	DET
ftr-353	350	21	traditional	traditional	ADJ
ftr-353	350	22	factor	factor	NOUN
ftr-353	350	23	of	of	ADP
ftr-353	350	24	compensation	compensation	NOUN
ftr-353	350	25	for	for	ADP
ftr-353	350	26	ceos	ceo	NOUN
ftr-353	350	27	of	of	ADP
ftr-353	350	28	comparable	comparable	ADJ
ftr-353	350	29	publicly	publicly	ADV
ftr-353	350	30	-	-	PUNCT
ftr-353	350	31	traded	trade	VERB
ftr-353	350	32	corporations	corporation	NOUN
ftr-353	350	33	to	to	PART
ftr-353	350	34	disallow	disallow	VERB
ftr-353	350	35	deduction	deduction	NOUN
ftr-353	350	36	of	of	ADP
ftr-353	350	37	$	$	SYM
ftr-353	350	38	13	13	NUM
ftr-353	350	39	million	million	NUM
ftr-353	350	40	of	of	ADP
ftr-353	350	41	the	the	DET
ftr-353	350	42	$	$	SYM
ftr-353	350	43	20	20	NUM
ftr-353	350	44	million	million	NUM
ftr-353	350	45	of	of	ADP
ftr-353	350	46	compensation	compensation	NOUN
ftr-353	350	47	(	(	PUNCT
ftr-353	350	48	which	which	PRON
ftr-353	350	49	included	include	VERB
ftr-353	350	50	5	5	NUM
ftr-353	350	51	percent	percent	NOUN
ftr-353	350	52	of	of	ADP
ftr-353	350	53	pretax	pretax	ADJ
ftr-353	350	54	profits	profit	NOUN
ftr-353	350	55	)	)	PUNCT
ftr-353	350	56	paid	pay	VERB
ftr-353	350	57	to	to	ADP
ftr-353	350	58	the	the	DET
ftr-353	350	59	john	john	PROPN
ftr-353	350	60	r.	r.	PROPN
ftr-353	350	61	menard	menard	PROPN
ftr-353	350	62	,	,	PUNCT
ftr-353	350	63	the	the	DET
ftr-353	350	64	ceo	ceo	NOUN
ftr-353	350	65	and	and	CCONJ
ftr-353	350	66	owner	owner	NOUN
ftr-353	350	67	of	of	ADP
ftr-353	350	68	89	89	NUM
ftr-353	350	69	percent	percent	NOUN
ftr-353	350	70	of	of	ADP
ftr-353	350	71	taxpayer	taxpayer	NOUN
ftr-353	350	72	’s	’s	PART
ftr-353	350	73	stock	stock	NOUN
ftr-353	350	74	rather	rather	ADV
ftr-353	350	75	than	than	ADP
ftr-353	350	76	applying	apply	VERB
ftr-353	350	77	solely	solely	ADV
ftr-353	350	78	the	the	DET
ftr-353	350	79	hypothetical	hypothetical	ADJ
ftr-353	350	80	independent	independent	NOUN
ftr-353	350	81	2010	2010	NUM
ftr-353	350	82	]	]	PUNCT
ftr-353	350	83	recent	recent	ADJ
ftr-353	350	84	developments	development	NOUN
ftr-353	350	85	in	in	ADP
ftr-353	350	86	federal	federal	ADJ
ftr-353	350	87	income	income	NOUN
ftr-353	350	88	taxation	taxation	NOUN
ftr-353	350	89	98	98	NUM
ftr-353	350	90	investor	investor	NOUN
ftr-353	350	91	test	test	NOUN
ftr-353	350	92	.	.	PUNCT
ftr-353	351	1	the	the	DET
ftr-353	351	2	court	court	NOUN
ftr-353	351	3	focused	focus	VERB
ftr-353	351	4	on	on	ADP
ftr-353	351	5	language	language	NOUN
ftr-353	351	6	in	in	ADP
ftr-353	351	7	treas	treas	PROPN
ftr-353	351	8	.	.	PUNCT
ftr-353	352	1	reg	reg	PROPN
ftr-353	352	2	.	.	PUNCT
ftr-353	353	1	§	§	PROPN
ftr-353	353	2	1.162	1.162	NUM
ftr-353	353	3	-	-	PUNCT
ftr-353	353	4	7(b)(3	7(b)(3	NUM
ftr-353	353	5	)	)	PUNCT
ftr-353	353	6	,	,	PUNCT
ftr-353	353	7	which	which	PRON
ftr-353	353	8	was	be	AUX
ftr-353	353	9	not	not	PART
ftr-353	353	10	discussed	discuss	VERB
ftr-353	353	11	in	in	ADP
ftr-353	353	12	exacto	exacto	PROPN
ftr-353	353	13	spring	spring	NOUN
ftr-353	353	14	,	,	PUNCT
ftr-353	353	15	and	and	CCONJ
ftr-353	353	16	which	which	PRON
ftr-353	353	17	provides	provide	VERB
ftr-353	353	18	as	as	SCONJ
ftr-353	353	19	follows	follow	VERB
ftr-353	353	20	:	:	PUNCT
ftr-353	353	21	in	in	ADP
ftr-353	353	22	any	any	DET
ftr-353	353	23	event	event	NOUN
ftr-353	353	24	the	the	DET
ftr-353	353	25	allowance	allowance	NOUN
ftr-353	353	26	for	for	ADP
ftr-353	353	27	the	the	DET
ftr-353	353	28	compensation	compensation	NOUN
ftr-353	353	29	paid	pay	VERB
ftr-353	353	30	may	may	AUX
ftr-353	353	31	not	not	PART
ftr-353	353	32	exceed	exceed	VERB
ftr-353	353	33	what	what	PRON
ftr-353	353	34	is	be	AUX
ftr-353	353	35	reasonable	reasonable	ADJ
ftr-353	353	36	under	under	ADP
ftr-353	353	37	all	all	DET
ftr-353	353	38	the	the	DET
ftr-353	353	39	circumstances	circumstance	NOUN
ftr-353	353	40	.	.	PUNCT
ftr-353	354	1	it	it	PRON
ftr-353	354	2	is	be	AUX
ftr-353	354	3	,	,	PUNCT
ftr-353	354	4	in	in	ADP
ftr-353	354	5	general	general	ADJ
ftr-353	354	6	,	,	PUNCT
ftr-353	354	7	just	just	ADV
ftr-353	354	8	to	to	PART
ftr-353	354	9	assume	assume	VERB
ftr-353	354	10	that	that	SCONJ
ftr-353	354	11	reasonable	reasonable	ADJ
ftr-353	354	12	and	and	CCONJ
ftr-353	354	13	true	true	ADJ
ftr-353	354	14	compensation	compensation	NOUN
ftr-353	354	15	is	be	AUX
ftr-353	354	16	only	only	ADV
ftr-353	354	17	such	such	ADJ
ftr-353	354	18	amount	amount	NOUN
ftr-353	354	19	as	as	SCONJ
ftr-353	354	20	would	would	AUX
ftr-353	354	21	ordinarily	ordinarily	ADV
ftr-353	354	22	be	be	AUX
ftr-353	354	23	paid	pay	VERB
ftr-353	354	24	for	for	ADP
ftr-353	354	25	like	like	INTJ
ftr-353	354	26	services	service	NOUN
ftr-353	354	27	by	by	ADP
ftr-353	354	28	like	like	ADP
ftr-353	354	29	enterprises	enterprise	NOUN
ftr-353	354	30	under	under	ADP
ftr-353	354	31	like	like	ADJ
ftr-353	354	32	circumstances	circumstance	NOUN
ftr-353	354	33	.	.	PUNCT
ftr-353	355	1	(	(	PUNCT
ftr-353	355	2	a	a	X
ftr-353	355	3	)	)	PUNCT
ftr-353	355	4	on	on	ADP
ftr-353	355	5	reconsideration	reconsideration	NOUN
ftr-353	355	6	,	,	PUNCT
ftr-353	355	7	judge	judge	NOUN
ftr-353	355	8	marvel	marvel	NOUN
ftr-353	355	9	made	make	VERB
ftr-353	355	10	clear	clear	ADJ
ftr-353	355	11	that	that	SCONJ
ftr-353	355	12	two	two	NUM
ftr-353	355	13	prongs	prong	NOUN
ftr-353	355	14	are	be	AUX
ftr-353	355	15	required	require	VERB
ftr-353	355	16	,	,	PUNCT
ftr-353	355	17	i.e.	i.e.	X
ftr-353	355	18	,	,	PUNCT
ftr-353	355	19	(	(	PUNCT
ftr-353	355	20	1	1	X
ftr-353	355	21	)	)	PUNCT
ftr-353	355	22	that	that	SCONJ
ftr-353	355	23	the	the	DET
ftr-353	355	24	amounts	amount	NOUN
ftr-353	355	25	paid	pay	VERB
ftr-353	355	26	be	be	AUX
ftr-353	355	27	intended	intend	VERB
ftr-353	355	28	as	as	ADP
ftr-353	355	29	compensation	compensation	NOUN
ftr-353	355	30	and	and	CCONJ
ftr-353	355	31	(	(	PUNCT
ftr-353	355	32	2	2	NUM
ftr-353	355	33	)	)	PUNCT
ftr-353	355	34	that	that	SCONJ
ftr-353	355	35	they	they	PRON
ftr-353	355	36	be	be	VERB
ftr-353	355	37	reasonable	reasonable	ADJ
ftr-353	355	38	in	in	ADP
ftr-353	355	39	amount	amount	NOUN
ftr-353	355	40	.	.	PUNCT
ftr-353	356	1	t.c	t.c	PROPN
ftr-353	356	2	.	.	PROPN
ftr-353	356	3	memo	memo	NOUN
ftr-353	356	4	.	.	PUNCT
ftr-353	357	1	2005	2005	NUM
ftr-353	357	2	-	-	SYM
ftr-353	357	3	3	3	NUM
ftr-353	357	4	(	(	PUNCT
ftr-353	357	5	1/6/05	1/6/05	NUM
ftr-353	357	6	)	)	PUNCT
ftr-353	357	7	.	.	PUNCT
ftr-353	358	1	in	in	ADP
ftr-353	358	2	denying	deny	VERB
ftr-353	358	3	taxpayer	taxpayer	NOUN
ftr-353	358	4	’s	’s	PART
ftr-353	358	5	motion	motion	NOUN
ftr-353	358	6	for	for	ADP
ftr-353	358	7	reconsideration	reconsideration	NOUN
ftr-353	358	8	,	,	PUNCT
ftr-353	358	9	judge	judge	NOUN
ftr-353	358	10	marvel	marvel	PROPN
ftr-353	358	11	reiterated	reiterate	VERB
ftr-353	358	12	–	–	PUNCT
ftr-353	358	13	as	as	ADP
ftr-353	358	14	an	an	DET
ftr-353	358	15	alternative	alternative	ADJ
ftr-353	358	16	ground	ground	NOUN
ftr-353	358	17	for	for	ADP
ftr-353	358	18	her	her	PRON
ftr-353	358	19	decision	decision	NOUN
ftr-353	358	20	–	–	PUNCT
ftr-353	358	21	that	that	SCONJ
ftr-353	358	22	the	the	DET
ftr-353	358	23	taxpayer	taxpayer	NOUN
ftr-353	358	24	did	do	AUX
ftr-353	358	25	not	not	PART
ftr-353	358	26	intend	intend	VERB
ftr-353	358	27	that	that	SCONJ
ftr-353	358	28	its	its	PRON
ftr-353	358	29	payment	payment	NOUN
ftr-353	358	30	be	be	AUX
ftr-353	358	31	for	for	ADP
ftr-353	358	32	services	service	NOUN
ftr-353	358	33	in	in	ADP
ftr-353	358	34	light	light	NOUN
ftr-353	358	35	of	of	ADP
ftr-353	358	36	(	(	PUNCT
ftr-353	358	37	1	1	X
ftr-353	358	38	)	)	PUNCT
ftr-353	358	39	it	it	PRON
ftr-353	358	40	never	never	ADV
ftr-353	358	41	having	having	AUX
ftr-353	358	42	paid	pay	VERB
ftr-353	358	43	dividends	dividend	NOUN
ftr-353	358	44	,	,	PUNCT
ftr-353	358	45	(	(	PUNCT
ftr-353	358	46	2	2	X
ftr-353	358	47	)	)	PUNCT
ftr-353	358	48	the	the	DET
ftr-353	358	49	ceo	ceo	NOUN
ftr-353	358	50	’s	’s	PART
ftr-353	358	51	contractual	contractual	ADJ
ftr-353	358	52	obligation	obligation	NOUN
ftr-353	358	53	to	to	PART
ftr-353	358	54	repay	repay	VERB
ftr-353	358	55	any	any	DET
ftr-353	358	56	portion	portion	NOUN
ftr-353	358	57	of	of	ADP
ftr-353	358	58	the	the	DET
ftr-353	358	59	compensation	compensation	NOUN
ftr-353	358	60	found	find	VERB
ftr-353	358	61	to	to	PART
ftr-353	358	62	be	be	AUX
ftr-353	358	63	excessive	excessive	ADJ
ftr-353	358	64	,	,	PUNCT
ftr-353	358	65	and	and	CCONJ
ftr-353	358	66	(	(	PUNCT
ftr-353	358	67	3	3	X
ftr-353	358	68	)	)	PUNCT
ftr-353	358	69	the	the	DET
ftr-353	358	70	failure	failure	NOUN
ftr-353	358	71	of	of	ADP
ftr-353	358	72	the	the	DET
ftr-353	358	73	board	board	NOUN
ftr-353	358	74	of	of	ADP
ftr-353	358	75	directors	director	NOUN
ftr-353	358	76	to	to	PART
ftr-353	358	77	make	make	VERB
ftr-353	358	78	any	any	DET
ftr-353	358	79	effort	effort	NOUN
ftr-353	358	80	to	to	PART
ftr-353	358	81	evaluate	evaluate	VERB
ftr-353	358	82	whether	whether	SCONJ
ftr-353	358	83	the	the	DET
ftr-353	358	84	compensation	compensation	NOUN
ftr-353	358	85	was	be	AUX
ftr-353	358	86	excessive	excessive	ADJ
ftr-353	358	87	.	.	PUNCT
ftr-353	359	1	(	(	PUNCT
ftr-353	359	2	b	b	X
ftr-353	359	3	)	)	PUNCT
ftr-353	359	4	judge	judge	NOUN
ftr-353	359	5	posner	posner	NOUN
ftr-353	359	6	is	be	AUX
ftr-353	359	7	bullish	bullish	ADJ
ftr-353	359	8	on	on	ADP
ftr-353	359	9	menard	menard	PROPN
ftr-353	359	10	,	,	PUNCT
ftr-353	359	11	inc	inc	PROPN
ftr-353	359	12	.	.	PROPN
ftr-353	359	13	,	,	PUNCT
ftr-353	359	14	bearish	bearish	ADJ
ftr-353	359	15	on	on	ADP
ftr-353	359	16	the	the	DET
ftr-353	359	17	tax	tax	NOUN
ftr-353	359	18	court	court	NOUN
ftr-353	359	19	.	.	PUNCT
ftr-353	360	1	no	no	DET
ftr-353	360	2	compensation	compensation	NOUN
ftr-353	360	3	is	be	AUX
ftr-353	360	4	unreasonable	unreasonable	ADJ
ftr-353	360	5	for	for	ADP
ftr-353	360	6	judge	judge	NOUN
ftr-353	360	7	posner	posner	NOUN
ftr-353	360	8	as	as	ADV
ftr-353	360	9	long	long	ADV
ftr-353	360	10	as	as	SCONJ
ftr-353	360	11	shareholders	shareholder	NOUN
ftr-353	360	12	are	be	AUX
ftr-353	360	13	happy	happy	ADJ
ftr-353	360	14	–	–	PUNCT
ftr-353	360	15	even	even	ADV
ftr-353	360	16	if	if	SCONJ
ftr-353	360	17	it	it	PRON
ftr-353	360	18	’s	’	VERB
ftr-353	360	19	all	all	PRON
ftr-353	360	20	in	in	ADP
ftr-353	360	21	the	the	DET
ftr-353	360	22	family	family	NOUN
ftr-353	360	23	.	.	PUNCT
ftr-353	361	1	by	by	ADP
ftr-353	361	2	the	the	DET
ftr-353	361	3	way	way	NOUN
ftr-353	361	4	,	,	PUNCT
ftr-353	361	5	was	be	AUX
ftr-353	361	6	it	it	PRON
ftr-353	361	7	only	only	ADV
ftr-353	361	8	by	by	ADP
ftr-353	361	9	chance	chance	NOUN
ftr-353	361	10	that	that	SCONJ
ftr-353	361	11	judge	judge	NOUN
ftr-353	361	12	posner	posner	NOUN
ftr-353	361	13	was	be	AUX
ftr-353	361	14	on	on	ADP
ftr-353	361	15	the	the	DET
ftr-353	361	16	panel	panel	NOUN
ftr-353	361	17	for	for	ADP
ftr-353	361	18	this	this	DET
ftr-353	361	19	case	case	NOUN
ftr-353	361	20	?	?	PUNCT
ftr-353	362	1	menard	menard	PROPN
ftr-353	362	2	,	,	PUNCT
ftr-353	362	3	inc	inc	PROPN
ftr-353	362	4	.	.	PROPN
ftr-353	363	1	v.	v.	PROPN
ftr-353	363	2	commissioner	commissioner	PROPN
ftr-353	363	3	,	,	PUNCT
ftr-353	363	4	560	560	NUM
ftr-353	363	5	f.3d	f.3d	NUM
ftr-353	363	6	620	620	NUM
ftr-353	363	7	(	(	PUNCT
ftr-353	363	8	7th	7th	ADJ
ftr-353	363	9	cir	cir	NOUN
ftr-353	363	10	.	.	PUNCT
ftr-353	364	1	3/10/09	3/10/09	NUM
ftr-353	364	2	)	)	PUNCT
ftr-353	364	3	.	.	PUNCT
ftr-353	365	1	in	in	ADP
ftr-353	365	2	an	an	DET
ftr-353	365	3	opinion	opinion	NOUN
ftr-353	365	4	by	by	ADP
ftr-353	365	5	judge	judge	NOUN
ftr-353	365	6	posner	posner	NOUN
ftr-353	365	7	,	,	PUNCT
ftr-353	365	8	the	the	DET
ftr-353	365	9	seventh	seventh	ADJ
ftr-353	365	10	circuit	circuit	NOUN
ftr-353	365	11	reversed	reverse	VERB
ftr-353	365	12	the	the	DET
ftr-353	365	13	tax	tax	NOUN
ftr-353	365	14	court	court	NOUN
ftr-353	365	15	’s	’s	PART
ftr-353	365	16	decision	decision	NOUN
ftr-353	365	17	,	,	PUNCT
ftr-353	365	18	t.c	t.c	PROPN
ftr-353	365	19	.	.	PROPN
ftr-353	365	20	memo	memo	NOUN
ftr-353	365	21	.	.	PUNCT
ftr-353	366	1	2004	2004	NUM
ftr-353	366	2	-	-	SYM
ftr-353	366	3	207	207	NUM
ftr-353	366	4	(	(	PUNCT
ftr-353	366	5	9/16/04	9/16/04	NUM
ftr-353	366	6	)	)	PUNCT
ftr-353	366	7	,	,	PUNCT
ftr-353	366	8	reconsideration	reconsideration	NOUN
ftr-353	366	9	denied	deny	VERB
ftr-353	366	10	,	,	PUNCT
ftr-353	366	11	t.c	t.c	PROPN
ftr-353	366	12	.	.	PROPN
ftr-353	366	13	memo	memo	NOUN
ftr-353	366	14	.	.	PUNCT
ftr-353	367	1	2005	2005	NUM
ftr-353	367	2	-	-	SYM
ftr-353	367	3	3	3	NUM
ftr-353	367	4	(	(	PUNCT
ftr-353	367	5	1/6/05	1/6/05	NUM
ftr-353	367	6	)	)	PUNCT
ftr-353	367	7	,	,	PUNCT
ftr-353	368	1	and	and	CCONJ
ftr-353	368	2	held	hold	VERB
ftr-353	368	3	that	that	SCONJ
ftr-353	368	4	all	all	PRON
ftr-353	368	5	of	of	ADP
ftr-353	368	6	the	the	DET
ftr-353	368	7	compensation	compensation	NOUN
ftr-353	368	8	paid	pay	VERB
ftr-353	368	9	to	to	ADP
ftr-353	368	10	menard	menard	PROPN
ftr-353	368	11	was	be	AUX
ftr-353	368	12	reasonable	reasonable	ADJ
ftr-353	368	13	.	.	PUNCT
ftr-353	369	1	in	in	ADP
ftr-353	369	2	1998	1998	NUM
ftr-353	369	3	,	,	PUNCT
ftr-353	369	4	the	the	DET
ftr-353	369	5	tax	tax	NOUN
ftr-353	369	6	year	year	NOUN
ftr-353	369	7	at	at	ADP
ftr-353	369	8	issue	issue	NOUN
ftr-353	369	9	,	,	PUNCT
ftr-353	369	10	the	the	DET
ftr-353	369	11	taxpayer	taxpayer	NOUN
ftr-353	369	12	was	be	AUX
ftr-353	369	13	the	the	DET
ftr-353	369	14	third	third	ADV
ftr-353	369	15	-	-	PUNCT
ftr-353	369	16	largest	large	ADJ
ftr-353	369	17	home	home	NOUN
ftr-353	369	18	improvement	improvement	NOUN
ftr-353	369	19	retailer	retailer	NOUN
ftr-353	369	20	in	in	ADP
ftr-353	369	21	the	the	DET
ftr-353	369	22	united	united	PROPN
ftr-353	369	23	states	states	PROPN
ftr-353	369	24	,	,	PUNCT
ftr-353	369	25	following	follow	VERB
ftr-353	369	26	home	home	NOUN
ftr-353	369	27	depot	depot	NOUN
ftr-353	369	28	and	and	CCONJ
ftr-353	369	29	lowes	lowe	NOUN
ftr-353	369	30	.	.	PUNCT
ftr-353	370	1	the	the	DET
ftr-353	370	2	founder	founder	NOUN
ftr-353	370	3	and	and	CCONJ
ftr-353	370	4	ceo	ceo	NOUN
ftr-353	370	5	of	of	ADP
ftr-353	370	6	the	the	DET
ftr-353	370	7	taxpayer	taxpayer	NOUN
ftr-353	370	8	,	,	PUNCT
ftr-353	370	9	john	john	PROPN
ftr-353	370	10	menard	menard	PROPN
ftr-353	370	11	,	,	PUNCT
ftr-353	370	12	held	hold	VERB
ftr-353	370	13	all	all	PRON
ftr-353	370	14	of	of	ADP
ftr-353	370	15	the	the	DET
ftr-353	370	16	company	company	NOUN
ftr-353	370	17	’s	’s	PART
ftr-353	370	18	voting	voting	NOUN
ftr-353	370	19	shares	share	NOUN
ftr-353	370	20	and	and	CCONJ
ftr-353	370	21	56	56	NUM
ftr-353	370	22	percent	percent	NOUN
ftr-353	370	23	of	of	ADP
ftr-353	370	24	the	the	DET
ftr-353	370	25	nonvoting	nonvoting	ADJ
ftr-353	370	26	shares	share	NOUN
ftr-353	370	27	.	.	PUNCT
ftr-353	371	1	the	the	DET
ftr-353	371	2	remaining	remain	VERB
ftr-353	371	3	shares	share	NOUN
ftr-353	371	4	were	be	AUX
ftr-353	371	5	held	hold	VERB
ftr-353	371	6	by	by	ADP
ftr-353	371	7	family	family	NOUN
ftr-353	371	8	members	member	NOUN
ftr-353	371	9	.	.	PUNCT
ftr-353	372	1	menard	menard	PROPN
ftr-353	372	2	was	be	AUX
ftr-353	372	3	paid	pay	VERB
ftr-353	372	4	a	a	DET
ftr-353	372	5	base	base	NOUN
ftr-353	372	6	compensation	compensation	NOUN
ftr-353	372	7	of	of	ADP
ftr-353	372	8	$	$	SYM
ftr-353	372	9	157,000	157,000	NUM
ftr-353	372	10	,	,	PUNCT
ftr-353	372	11	a	a	DET
ftr-353	372	12	profit	profit	NOUN
ftr-353	372	13	share	share	NOUN
ftr-353	372	14	participation	participation	NOUN
ftr-353	372	15	of	of	ADP
ftr-353	372	16	$	$	SYM
ftr-353	372	17	3	3	NUM
ftr-353	372	18	million	million	NUM
ftr-353	372	19	,	,	PUNCT
ftr-353	372	20	plus	plus	CCONJ
ftr-353	372	21	a	a	DET
ftr-353	372	22	bonus	bonus	NOUN
ftr-353	372	23	equivalent	equivalent	ADJ
ftr-353	372	24	to	to	ADP
ftr-353	372	25	five	five	NUM
ftr-353	372	26	percent	percent	NOUN
ftr-353	372	27	of	of	ADP
ftr-353	372	28	the	the	DET
ftr-353	372	29	taxpayer	taxpayer	NOUN
ftr-353	372	30	’s	’	VERB
ftr-353	372	31	before	before	ADP
ftr-353	372	32	tax	tax	NOUN
ftr-353	372	33	net	net	ADJ
ftr-353	372	34	income	income	NOUN
ftr-353	372	35	that	that	PRON
ftr-353	372	36	amounted	amount	VERB
ftr-353	372	37	to	to	ADP
ftr-353	372	38	over	over	ADP
ftr-353	372	39	$	$	SYM
ftr-353	372	40	17	17	NUM
ftr-353	372	41	million	million	NUM
ftr-353	372	42	.	.	PUNCT
ftr-353	373	1	the	the	DET
ftr-353	373	2	compensation	compensation	NOUN
ftr-353	373	3	plan	plan	NOUN
ftr-353	373	4	had	have	AUX
ftr-353	373	5	been	be	AUX
ftr-353	373	6	adopted	adopt	VERB
ftr-353	373	7	by	by	ADP
ftr-353	373	8	the	the	DET
ftr-353	373	9	company	company	NOUN
ftr-353	373	10	in	in	ADP
ftr-353	373	11	1973	1973	NUM
ftr-353	373	12	.	.	PUNCT
ftr-353	374	1	in	in	ADP
ftr-353	374	2	1998	1998	NUM
ftr-353	374	3	the	the	DET
ftr-353	374	4	taxpayer	taxpayer	NOUN
ftr-353	374	5	earned	earn	VERB
ftr-353	374	6	a	a	DET
ftr-353	374	7	return	return	NOUN
ftr-353	374	8	to	to	ADP
ftr-353	374	9	shareholders	shareholder	NOUN
ftr-353	374	10	of	of	ADP
ftr-353	374	11	18.8	18.8	NUM
ftr-353	374	12	percent	percent	NOUN
ftr-353	374	13	.	.	PUNCT
ftr-353	375	1	judge	judge	PROPN
ftr-353	375	2	posner	posner	PROPN
ftr-353	375	3	’s	’s	PART
ftr-353	375	4	opinion	opinion	NOUN
ftr-353	375	5	reflects	reflect	VERB
ftr-353	375	6	displeasure	displeasure	NOUN
ftr-353	375	7	that	that	SCONJ
ftr-353	375	8	the	the	DET
ftr-353	375	9	tax	tax	NOUN
ftr-353	375	10	court	court	NOUN
ftr-353	375	11	(	(	PUNCT
ftr-353	375	12	judge	judge	NOUN
ftr-353	375	13	marvel	marvel	PROPN
ftr-353	375	14	)	)	PUNCT
ftr-353	375	15	applied	apply	VERB
ftr-353	375	16	its	its	PRON
ftr-353	375	17	traditional	traditional	ADJ
ftr-353	375	18	multi	multi	ADJ
ftr-353	375	19	-	-	ADJ
ftr-353	375	20	factor	factor	NOUN
ftr-353	375	21	test	test	NOUN
ftr-353	375	22	rather	rather	ADV
ftr-353	375	23	than	than	ADP
ftr-353	375	24	the	the	DET
ftr-353	375	25	seventh	seventh	ADJ
ftr-353	375	26	circuit	circuit	NOUN
ftr-353	375	27	’s	’s	PART
ftr-353	375	28	“	"	PUNCT
ftr-353	375	29	hypothetical	hypothetical	ADJ
ftr-353	375	30	independent	independent	ADJ
ftr-353	375	31	investor	investor	NOUN
ftr-353	375	32	”	"	PUNCT
ftr-353	375	33	test	test	NOUN
ftr-353	375	34	of	of	ADP
ftr-353	375	35	exacto	exacto	PROPN
ftr-353	375	36	spring	spring	PROPN
ftr-353	375	37	corp	corp	PROPN
ftr-353	375	38	.	.	PROPN
ftr-353	376	1	v.	v.	PROPN
ftr-353	376	2	commissioner	commissioner	PROPN
ftr-353	376	3	,	,	PUNCT
ftr-353	376	4	196	196	NUM
ftr-353	376	5	f.3d	f.3d	NUM
ftr-353	376	6	833	833	NUM
ftr-353	376	7	(	(	PUNCT
ftr-353	376	8	1999	1999	NUM
ftr-353	376	9	)	)	PUNCT
ftr-353	376	10	.	.	PUNCT
ftr-353	377	1	in	in	ADP
ftr-353	377	2	exacto	exacto	PROPN
ftr-353	377	3	spring	spring	NOUN
ftr-353	377	4	,	,	PUNCT
ftr-353	377	5	the	the	DET
ftr-353	377	6	seventh	seventh	ADJ
ftr-353	377	7	circuit	circuit	NOUN
ftr-353	377	8	created	create	VERB
ftr-353	377	9	a	a	DET
ftr-353	377	10	presumption	presumption	NOUN
ftr-353	377	11	that	that	SCONJ
ftr-353	377	12	“	"	PUNCT
ftr-353	377	13	when	when	SCONJ
ftr-353	377	14	...	...	PUNCT
ftr-353	377	15	the	the	DET
ftr-353	377	16	investors	investor	NOUN
ftr-353	377	17	in	in	ADP
ftr-353	377	18	his	his	PRON
ftr-353	377	19	company	company	NOUN
ftr-353	377	20	are	be	AUX
ftr-353	377	21	obtaining	obtain	VERB
ftr-353	377	22	a	a	DET
ftr-353	377	23	far	far	ADV
ftr-353	377	24	higher	high	ADJ
ftr-353	377	25	return	return	NOUN
ftr-353	377	26	than	than	SCONJ
ftr-353	377	27	they	they	PRON
ftr-353	377	28	had	have	VERB
ftr-353	377	29	any	any	DET
ftr-353	377	30	reason	reason	NOUN
ftr-353	377	31	to	to	PART
ftr-353	377	32	expect	expect	VERB
ftr-353	377	33	,	,	PUNCT
ftr-353	377	34	[	[	X
ftr-353	377	35	the	the	DET
ftr-353	377	36	owner	owner	NOUN
ftr-353	377	37	/	/	SYM
ftr-353	377	38	employee	employee	NOUN
ftr-353	377	39	’s	’s	PART
ftr-353	377	40	]	]	X
ftr-353	377	41	99	99	NUM
ftr-353	377	42	florida	florida	PROPN
ftr-353	377	43	tax	tax	NOUN
ftr-353	377	44	review	review	NOUN
ftr-353	377	45	[	[	X
ftr-353	377	46	vol	vol	NOUN
ftr-353	377	47	.	.	PUNCT
ftr-353	378	1	10	10	NUM
ftr-353	378	2	:	:	PUNCT
ftr-353	378	3	si	si	ADJ
ftr-353	378	4	salary	salary	NOUN
ftr-353	378	5	is	be	AUX
ftr-353	378	6	presumptively	presumptively	ADV
ftr-353	378	7	reasonable	reasonable	ADJ
ftr-353	378	8	.	.	PUNCT
ftr-353	378	9	”	"	PUNCT
ftr-353	379	1	the	the	DET
ftr-353	379	2	court	court	NOUN
ftr-353	379	3	added	add	VERB
ftr-353	379	4	that	that	SCONJ
ftr-353	379	5	the	the	DET
ftr-353	379	6	presumption	presumption	NOUN
ftr-353	379	7	could	could	AUX
ftr-353	379	8	be	be	AUX
ftr-353	379	9	rebutted	rebut	VERB
ftr-353	379	10	by	by	ADP
ftr-353	379	11	evidence	evidence	NOUN
ftr-353	379	12	that	that	SCONJ
ftr-353	379	13	the	the	DET
ftr-353	379	14	company	company	NOUN
ftr-353	379	15	’s	’s	PART
ftr-353	379	16	success	success	NOUN
ftr-353	379	17	was	be	AUX
ftr-353	379	18	attributable	attributable	ADJ
ftr-353	379	19	to	to	ADP
ftr-353	379	20	extraneous	extraneous	ADJ
ftr-353	379	21	factors	factor	NOUN
ftr-353	379	22	or	or	CCONJ
ftr-353	379	23	that	that	SCONJ
ftr-353	379	24	the	the	DET
ftr-353	379	25	company	company	NOUN
ftr-353	379	26	intended	intend	VERB
ftr-353	379	27	to	to	PART
ftr-353	379	28	pay	pay	VERB
ftr-353	379	29	a	a	DET
ftr-353	379	30	dividend	dividend	NOUN
ftr-353	379	31	rather	rather	ADV
ftr-353	379	32	than	than	ADP
ftr-353	379	33	salary	salary	NOUN
ftr-353	379	34	.	.	PUNCT
ftr-353	380	1	judge	judge	PROPN
ftr-353	380	2	posner	posner	PROPN
ftr-353	380	3	’s	’s	PART
ftr-353	380	4	opinion	opinion	NOUN
ftr-353	380	5	found	find	VERB
ftr-353	380	6	fault	fault	NOUN
ftr-353	380	7	with	with	ADP
ftr-353	380	8	the	the	DET
ftr-353	380	9	tax	tax	NOUN
ftr-353	380	10	court	court	NOUN
ftr-353	380	11	’s	’s	PART
ftr-353	380	12	reasoning	reasoning	NOUN
ftr-353	380	13	in	in	ADP
ftr-353	380	14	numerous	numerous	ADJ
ftr-353	380	15	respects	respect	NOUN
ftr-353	380	16	.	.	PUNCT
ftr-353	381	1	●	●	PUNCT
ftr-353	381	2	first	first	ADV
ftr-353	381	3	,	,	PUNCT
ftr-353	381	4	he	he	PRON
ftr-353	381	5	found	find	VERB
ftr-353	381	6	that	that	SCONJ
ftr-353	381	7	although	although	SCONJ
ftr-353	381	8	a	a	DET
ftr-353	381	9	comparison	comparison	NOUN
ftr-353	381	10	of	of	ADP
ftr-353	381	11	the	the	DET
ftr-353	381	12	compensation	compensation	NOUN
ftr-353	381	13	of	of	ADP
ftr-353	381	14	the	the	DET
ftr-353	381	15	shareholder	shareholder	NOUN
ftr-353	381	16	/	/	SYM
ftr-353	381	17	employee	employee	NOUN
ftr-353	381	18	in	in	ADP
ftr-353	381	19	question	question	NOUN
ftr-353	381	20	with	with	ADP
ftr-353	381	21	the	the	DET
ftr-353	381	22	compensation	compensation	NOUN
ftr-353	381	23	of	of	ADP
ftr-353	381	24	executives	executive	NOUN
ftr-353	381	25	of	of	ADP
ftr-353	381	26	other	other	ADJ
ftr-353	381	27	companies	company	NOUN
ftr-353	381	28	is	be	AUX
ftr-353	381	29	“	"	PUNCT
ftr-353	381	30	helpful	helpful	ADJ
ftr-353	381	31	only	only	ADV
ftr-353	381	32	the	the	DET
ftr-353	381	33	comparison	comparison	NOUN
ftr-353	381	34	takes	take	VERB
ftr-353	381	35	into	into	ADP
ftr-353	381	36	account	account	NOUN
ftr-353	381	37	the	the	DET
ftr-353	381	38	details	detail	NOUN
ftr-353	381	39	of	of	ADP
ftr-353	381	40	the	the	DET
ftr-353	381	41	compensation	compensation	NOUN
ftr-353	381	42	package	package	NOUN
ftr-353	381	43	of	of	ADP
ftr-353	381	44	each	each	PRON
ftr-353	381	45	of	of	ADP
ftr-353	381	46	the	the	DET
ftr-353	381	47	compared	compare	VERB
ftr-353	381	48	executives	executive	NOUN
ftr-353	381	49	,	,	PUNCT
ftr-353	381	50	and	and	CCONJ
ftr-353	381	51	not	not	PART
ftr-353	381	52	just	just	ADV
ftr-353	381	53	the	the	DET
ftr-353	381	54	bottom	bottom	ADJ
ftr-353	381	55	-	-	PUNCT
ftr-353	381	56	line	line	NOUN
ftr-353	381	57	salary	salary	NOUN
ftr-353	381	58	.	.	PUNCT
ftr-353	381	59	”	"	PUNCT
ftr-353	382	1	he	he	PRON
ftr-353	382	2	concluded	conclude	VERB
ftr-353	382	3	that	that	SCONJ
ftr-353	382	4	the	the	DET
ftr-353	382	5	tax	tax	NOUN
ftr-353	382	6	court	court	NOUN
ftr-353	382	7	failed	fail	VERB
ftr-353	382	8	to	to	PART
ftr-353	382	9	conduct	conduct	VERB
ftr-353	382	10	such	such	DET
ftr-353	382	11	an	an	DET
ftr-353	382	12	analysis	analysis	NOUN
ftr-353	382	13	and	and	CCONJ
ftr-353	382	14	because	because	SCONJ
ftr-353	382	15	“	"	PUNCT
ftr-353	382	16	the	the	DET
ftr-353	382	17	tax	tax	NOUN
ftr-353	382	18	court	court	NOUN
ftr-353	382	19	acknowledged	acknowledge	VERB
ftr-353	382	20	that	that	SCONJ
ftr-353	382	21	the	the	DET
ftr-353	382	22	presumption	presumption	NOUN
ftr-353	382	23	of	of	ADP
ftr-353	382	24	reasonableness	reasonableness	NOUN
ftr-353	382	25	had	have	AUX
ftr-353	382	26	been	be	AUX
ftr-353	382	27	established	establish	VERB
ftr-353	382	28	but	but	CCONJ
ftr-353	382	29	thought	think	VERB
ftr-353	382	30	it	it	PRON
ftr-353	382	31	rebutted	rebut	VERB
ftr-353	382	32	by	by	ADP
ftr-353	382	33	evidence	evidence	NOUN
ftr-353	382	34	that	that	SCONJ
ftr-353	382	35	corporations	corporation	NOUN
ftr-353	382	36	in	in	ADP
ftr-353	382	37	the	the	DET
ftr-353	382	38	same	same	ADJ
ftr-353	382	39	business	business	NOUN
ftr-353	382	40	as	as	SCONJ
ftr-353	382	41	menards	menard	NOUN
ftr-353	382	42	paid	pay	VERB
ftr-353	382	43	their	their	PRON
ftr-353	382	44	ceos	ceos	NOUN
ftr-353	382	45	substantially	substantially	ADV
ftr-353	382	46	less	less	ADJ
ftr-353	382	47	than	than	ADP
ftr-353	382	48	menards	menard	NOUN
ftr-353	382	49	paid	pay	VERB
ftr-353	382	50	its	its	PRON
ftr-353	382	51	ceo	ceo	NOUN
ftr-353	382	52	.	.	PUNCT
ftr-353	382	53	”	"	PUNCT
ftr-353	383	1	he	he	PRON
ftr-353	383	2	faulted	fault	VERB
ftr-353	383	3	the	the	DET
ftr-353	383	4	tax	tax	NOUN
ftr-353	383	5	court	court	NOUN
ftr-353	383	6	for	for	ADP
ftr-353	383	7	its	its	PRON
ftr-353	383	8	“	"	PUNCT
ftr-353	383	9	failure	failure	NOUN
ftr-353	383	10	to	to	PART
ftr-353	383	11	consider	consider	VERB
ftr-353	383	12	the	the	DET
ftr-353	383	13	severance	severance	NOUN
ftr-353	383	14	packages	package	NOUN
ftr-353	383	15	,	,	PUNCT
ftr-353	383	16	retirement	retirement	NOUN
ftr-353	383	17	plans	plan	NOUN
ftr-353	383	18	,	,	PUNCT
ftr-353	383	19	or	or	CCONJ
ftr-353	383	20	perks	perk	NOUN
ftr-353	383	21	of	of	ADP
ftr-353	383	22	the	the	DET
ftr-353	383	23	ceos	ceos	NOUN
ftr-353	383	24	with	with	ADP
ftr-353	383	25	whom	whom	PRON
ftr-353	383	26	it	it	PRON
ftr-353	383	27	compared	compare	VERB
ftr-353	383	28	menard	menard	PROPN
ftr-353	383	29	(	(	PUNCT
ftr-353	383	30	although	although	SCONJ
ftr-353	383	31	it	it	PRON
ftr-353	383	32	did	do	AUX
ftr-353	383	33	take	take	VERB
ftr-353	383	34	account	account	NOUN
ftr-353	383	35	of	of	ADP
ftr-353	383	36	their	their	PRON
ftr-353	383	37	stock	stock	NOUN
ftr-353	383	38	options	option	NOUN
ftr-353	383	39	)	)	PUNCT
ftr-353	383	40	,	,	PUNCT
ftr-353	383	41	even	even	ADV
ftr-353	383	42	though	though	SCONJ
ftr-353	383	43	such	such	ADJ
ftr-353	383	44	extras	extra	NOUN
ftr-353	383	45	can	can	AUX
ftr-353	383	46	make	make	VERB
ftr-353	383	47	an	an	DET
ftr-353	383	48	enormous	enormous	ADJ
ftr-353	383	49	difference	difference	NOUN
ftr-353	383	50	to	to	ADP
ftr-353	383	51	an	an	DET
ftr-353	383	52	executive	executive	NOUN
ftr-353	383	53	’s	’s	PART
ftr-353	383	54	compensation	compensation	NOUN
ftr-353	383	55	.	.	PUNCT
ftr-353	383	56	”	"	PUNCT
ftr-353	384	1	thus	thus	ADV
ftr-353	384	2	,	,	PUNCT
ftr-353	384	3	the	the	DET
ftr-353	384	4	fact	fact	NOUN
ftr-353	384	5	that	that	SCONJ
ftr-353	384	6	the	the	DET
ftr-353	384	7	ceo	ceo	NOUN
ftr-353	384	8	of	of	ADP
ftr-353	384	9	home	home	NOUN
ftr-353	384	10	depot	depot	NOUN
ftr-353	384	11	was	be	AUX
ftr-353	384	12	paid	pay	VERB
ftr-353	384	13	a	a	DET
ftr-353	384	14	mere	mere	ADJ
ftr-353	384	15	$	$	SYM
ftr-353	384	16	2.8	2.8	NUM
ftr-353	384	17	million	million	NUM
ftr-353	384	18	,	,	PUNCT
ftr-353	384	19	and	and	CCONJ
ftr-353	384	20	the	the	DET
ftr-353	384	21	ceo	ceo	NOUN
ftr-353	384	22	of	of	ADP
ftr-353	384	23	lowes	lowes	NOUN
ftr-353	384	24	was	be	AUX
ftr-353	384	25	paid	pay	VERB
ftr-353	384	26	$	$	SYM
ftr-353	384	27	6.1	6.1	NUM
ftr-353	384	28	million	million	NUM
ftr-353	384	29	(	(	PUNCT
ftr-353	384	30	both	both	PRON
ftr-353	384	31	of	of	ADP
ftr-353	384	32	which	which	PRON
ftr-353	384	33	were	be	AUX
ftr-353	384	34	larger	large	ADJ
ftr-353	384	35	companies	company	NOUN
ftr-353	384	36	)	)	PUNCT
ftr-353	384	37	,	,	PUNCT
ftr-353	384	38	did	do	AUX
ftr-353	384	39	not	not	PART
ftr-353	384	40	suggest	suggest	VERB
ftr-353	384	41	that	that	SCONJ
ftr-353	384	42	the	the	DET
ftr-353	384	43	more	more	ADJ
ftr-353	384	44	than	than	ADP
ftr-353	384	45	$	$	SYM
ftr-353	384	46	20	20	NUM
ftr-353	384	47	million	million	NUM
ftr-353	384	48	compensation	compensation	NOUN
ftr-353	384	49	paid	pay	VERB
ftr-353	384	50	to	to	ADP
ftr-353	384	51	menard	menard	PROPN
ftr-353	384	52	was	be	AUX
ftr-353	384	53	unreasonable	unreasonable	ADJ
ftr-353	384	54	.	.	PUNCT
ftr-353	385	1	menard	menard	NOUN
ftr-353	385	2	’s	’s	PART
ftr-353	385	3	compensation	compensation	NOUN
ftr-353	385	4	was	be	AUX
ftr-353	385	5	subject	subject	ADJ
ftr-353	385	6	to	to	ADP
ftr-353	385	7	different	different	ADJ
ftr-353	385	8	risk	risk	NOUN
ftr-353	385	9	,	,	PUNCT
ftr-353	385	10	and	and	CCONJ
ftr-353	385	11	the	the	DET
ftr-353	385	12	tax	tax	NOUN
ftr-353	385	13	court	court	NOUN
ftr-353	385	14	did	do	AUX
ftr-353	385	15	not	not	PART
ftr-353	385	16	consider	consider	VERB
ftr-353	385	17	the	the	DET
ftr-353	385	18	severance	severance	NOUN
ftr-353	385	19	packages	package	NOUN
ftr-353	385	20	,	,	PUNCT
ftr-353	385	21	retirement	retirement	NOUN
ftr-353	385	22	packages	package	NOUN
ftr-353	385	23	available	available	ADJ
ftr-353	385	24	to	to	ADP
ftr-353	385	25	the	the	DET
ftr-353	385	26	ceo	ceo	NOUN
ftr-353	385	27	’s	’s	NOUN
ftr-353	385	28	of	of	ADP
ftr-353	385	29	home	home	NOUN
ftr-353	385	30	depot	depot	NOUN
ftr-353	385	31	and	and	CCONJ
ftr-353	385	32	lowes	lowe	NOUN
ftr-353	385	33	,	,	PUNCT
ftr-353	385	34	although	although	SCONJ
ftr-353	385	35	the	the	DET
ftr-353	385	36	tax	tax	NOUN
ftr-353	385	37	court	court	NOUN
ftr-353	385	38	did	do	AUX
ftr-353	385	39	consider	consider	VERB
ftr-353	385	40	stock	stock	NOUN
ftr-353	385	41	options	option	NOUN
ftr-353	385	42	.	.	PUNCT
ftr-353	386	1	according	accord	VERB
ftr-353	386	2	to	to	ADP
ftr-353	386	3	the	the	DET
ftr-353	386	4	court	court	NOUN
ftr-353	386	5	,	,	PUNCT
ftr-353	386	6	the	the	DET
ftr-353	386	7	ceo	ceo	NOUN
ftr-353	386	8	of	of	ADP
ftr-353	386	9	home	home	NOUN
ftr-353	386	10	depot	depot	NOUN
ftr-353	386	11	hired	hire	VERB
ftr-353	386	12	two	two	NUM
ftr-353	386	13	years	year	NOUN
ftr-353	386	14	after	after	ADP
ftr-353	386	15	the	the	DET
ftr-353	386	16	tax	tax	NOUN
ftr-353	386	17	year	year	NOUN
ftr-353	386	18	in	in	ADP
ftr-353	386	19	issue	issue	NOUN
ftr-353	386	20	,	,	PUNCT
ftr-353	386	21	was	be	AUX
ftr-353	386	22	paid	pay	VERB
ftr-353	386	23	$	$	SYM
ftr-353	386	24	124	124	NUM
ftr-353	386	25	million	million	NUM
ftr-353	386	26	in	in	ADP
ftr-353	386	27	salary	salary	NOUN
ftr-353	386	28	,	,	PUNCT
ftr-353	386	29	exclusive	exclusive	ADJ
ftr-353	386	30	of	of	ADP
ftr-353	386	31	stock	stock	NOUN
ftr-353	386	32	options	option	NOUN
ftr-353	386	33	,	,	PUNCT
ftr-353	386	34	for	for	ADP
ftr-353	386	35	the	the	DET
ftr-353	386	36	six	six	NUM
ftr-353	386	37	years	year	NOUN
ftr-353	386	38	he	he	PRON
ftr-353	386	39	held	hold	VERB
ftr-353	386	40	the	the	DET
ftr-353	386	41	post	post	NOUN
ftr-353	386	42	and	and	CCONJ
ftr-353	386	43	received	receive	VERB
ftr-353	386	44	a	a	DET
ftr-353	386	45	severance	severance	NOUN
ftr-353	386	46	payment	payment	NOUN
ftr-353	386	47	of	of	ADP
ftr-353	386	48	$	$	SYM
ftr-353	386	49	210	210	NUM
ftr-353	386	50	million	million	NUM
ftr-353	386	51	(	(	PUNCT
ftr-353	386	52	including	include	VERB
ftr-353	386	53	stock	stock	NOUN
ftr-353	386	54	options	option	NOUN
ftr-353	386	55	)	)	PUNCT
ftr-353	386	56	when	when	SCONJ
ftr-353	386	57	he	he	PRON
ftr-353	386	58	was	be	AUX
ftr-353	386	59	fired	fire	VERB
ftr-353	386	60	in	in	ADP
ftr-353	386	61	2007.1	2007.1	NUM
ftr-353	386	62	●	●	NUM
ftr-353	386	63	second	second	ADJ
ftr-353	386	64	,	,	PUNCT
ftr-353	386	65	and	and	CCONJ
ftr-353	386	66	pointedly	pointedly	ADV
ftr-353	386	67	relevant	relevant	ADJ
ftr-353	386	68	to	to	ADP
ftr-353	386	69	exacto	exacto	PROPN
ftr-353	386	70	spring	spring	PROPN
ftr-353	386	71	corp	corp	PROPN
ftr-353	386	72	.	.	PROPN
ftr-353	386	73	as	as	ADP
ftr-353	386	74	law	law	NOUN
ftr-353	386	75	of	of	ADP
ftr-353	386	76	the	the	DET
ftr-353	386	77	circuit	circuit	NOUN
ftr-353	386	78	,	,	PUNCT
ftr-353	386	79	judge	judge	NOUN
ftr-353	386	80	posner	posner	NOUN
ftr-353	386	81	emphasized	emphasize	VERB
ftr-353	386	82	that	that	SCONJ
ftr-353	386	83	there	there	PRON
ftr-353	386	84	was	be	VERB
ftr-353	386	85	“	"	PUNCT
ftr-353	386	86	no	no	DET
ftr-353	386	87	suggestion	suggestion	NOUN
ftr-353	386	88	that	that	SCONJ
ftr-353	386	89	any	any	PRON
ftr-353	386	90	of	of	ADP
ftr-353	386	91	the	the	DET
ftr-353	386	92	shareholders	shareholder	NOUN
ftr-353	386	93	were	be	AUX
ftr-353	386	94	disappointed	disappoint	VERB
ftr-353	386	95	that	that	SCONJ
ftr-353	386	96	the	the	DET
ftr-353	386	97	company	company	NOUN
ftr-353	386	98	obtained	obtain	VERB
ftr-353	386	99	a	a	DET
ftr-353	386	100	rate	rate	NOUN
ftr-353	386	101	of	of	ADP
ftr-353	386	102	return	return	NOUN
ftr-353	386	103	of	of	ADP
ftr-353	386	104	‘	'	PUNCT
ftr-353	386	105	only	only	ADJ
ftr-353	386	106	’	'	PUNCT
ftr-353	386	107	18.8	18.8	NUM
ftr-353	386	108	percent	percent	NOUN
ftr-353	386	109	.	.	PUNCT
ftr-353	386	110	”2	”2	PUNCT
ftr-353	387	1	furthermore	furthermore	ADV
ftr-353	387	2	,	,	PUNCT
ftr-353	387	3	the	the	DET
ftr-353	387	4	company	company	NOUN
ftr-353	387	5	’s	’s	PART
ftr-353	387	6	success	success	NOUN
ftr-353	387	7	was	be	AUX
ftr-353	387	8	not	not	PART
ftr-353	387	9	due	due	ADJ
ftr-353	387	10	to	to	ADP
ftr-353	387	11	windfall	windfall	NOUN
ftr-353	387	12	factors	factor	NOUN
ftr-353	387	13	.	.	PUNCT
ftr-353	388	1	“	"	PUNCT
ftr-353	388	2	the	the	DET
ftr-353	388	3	tax	tax	NOUN
ftr-353	388	4	court	court	NOUN
ftr-353	388	5	did	do	VERB
ftr-353	388	6	1	1	NUM
ftr-353	388	7	.	.	PUNCT
ftr-353	389	1	to	to	ADP
ftr-353	389	2	at	at	ADV
ftr-353	389	3	least	least	ADV
ftr-353	389	4	one	one	NUM
ftr-353	389	5	of	of	ADP
ftr-353	389	6	us	we	PRON
ftr-353	389	7	,	,	PUNCT
ftr-353	389	8	judge	judge	NOUN
ftr-353	389	9	posner	posner	NOUN
ftr-353	389	10	appears	appear	VERB
ftr-353	389	11	not	not	PART
ftr-353	389	12	to	to	PART
ftr-353	389	13	be	be	AUX
ftr-353	389	14	bothered	bother	VERB
ftr-353	389	15	by	by	ADP
ftr-353	389	16	the	the	DET
ftr-353	389	17	fact	fact	NOUN
ftr-353	389	18	that	that	SCONJ
ftr-353	389	19	he	he	PRON
ftr-353	389	20	was	be	AUX
ftr-353	389	21	taking	take	VERB
ftr-353	389	22	into	into	ADP
ftr-353	389	23	consideration	consideration	NOUN
ftr-353	389	24	facts	fact	NOUN
ftr-353	389	25	that	that	SCONJ
ftr-353	389	26	not	not	PART
ftr-353	389	27	only	only	ADV
ftr-353	389	28	were	be	AUX
ftr-353	389	29	not	not	PART
ftr-353	389	30	in	in	ADP
ftr-353	389	31	the	the	DET
ftr-353	389	32	record	record	NOUN
ftr-353	389	33	,	,	PUNCT
ftr-353	389	34	but	but	CCONJ
ftr-353	389	35	which	which	PRON
ftr-353	389	36	did	do	AUX
ftr-353	389	37	not	not	PART
ftr-353	389	38	occur	occur	VERB
ftr-353	389	39	not	not	PART
ftr-353	389	40	only	only	ADV
ftr-353	389	41	after	after	ADP
ftr-353	389	42	the	the	DET
ftr-353	389	43	year	year	NOUN
ftr-353	389	44	in	in	ADP
ftr-353	389	45	question	question	NOUN
ftr-353	389	46	,	,	PUNCT
ftr-353	389	47	but	but	CCONJ
ftr-353	389	48	after	after	ADP
ftr-353	389	49	the	the	DET
ftr-353	389	50	trial	trial	NOUN
ftr-353	389	51	.	.	PUNCT
ftr-353	390	1	one	one	PRON
ftr-353	390	2	can	can	AUX
ftr-353	390	3	only	only	ADV
ftr-353	390	4	surmise	surmise	VERB
ftr-353	390	5	that	that	SCONJ
ftr-353	390	6	judge	judge	NOUN
ftr-353	390	7	posner	posner	NOUN
ftr-353	390	8	’s	’s	PART
ftr-353	390	9	“	"	PUNCT
ftr-353	390	10	fact	fact	NOUN
ftr-353	390	11	findings	finding	NOUN
ftr-353	390	12	”	"	PUNCT
ftr-353	390	13	were	be	AUX
ftr-353	390	14	based	base	VERB
ftr-353	390	15	on	on	ADP
ftr-353	390	16	reading	read	VERB
ftr-353	390	17	newspapers	newspaper	NOUN
ftr-353	390	18	or	or	CCONJ
ftr-353	390	19	surfing	surf	VERB
ftr-353	390	20	the	the	DET
ftr-353	390	21	internet	internet	NOUN
ftr-353	390	22	.	.	PUNCT
ftr-353	391	1	2	2	X
ftr-353	391	2	.	.	X
ftr-353	391	3	two	two	NUM
ftr-353	391	4	of	of	ADP
ftr-353	391	5	us	we	PRON
ftr-353	391	6	note	note	VERB
ftr-353	391	7	that	that	SCONJ
ftr-353	391	8	judge	judge	NOUN
ftr-353	391	9	posner	posner	NOUN
ftr-353	391	10	glossed	gloss	VERB
ftr-353	391	11	over	over	ADP
ftr-353	391	12	the	the	DET
ftr-353	391	13	fact	fact	NOUN
ftr-353	391	14	that	that	SCONJ
ftr-353	391	15	john	john	PROPN
ftr-353	391	16	menard	menard	PROPN
ftr-353	391	17	,	,	PUNCT
ftr-353	391	18	held	hold	VERB
ftr-353	391	19	all	all	PRON
ftr-353	391	20	of	of	ADP
ftr-353	391	21	the	the	DET
ftr-353	391	22	company	company	NOUN
ftr-353	391	23	’s	’s	PART
ftr-353	391	24	voting	voting	NOUN
ftr-353	391	25	shares	share	NOUN
ftr-353	391	26	and	and	CCONJ
ftr-353	391	27	56	56	NUM
ftr-353	391	28	percent	percent	NOUN
ftr-353	391	29	of	of	ADP
ftr-353	391	30	the	the	DET
ftr-353	391	31	nonvoting	nonvoting	ADJ
ftr-353	391	32	shares	share	NOUN
ftr-353	391	33	,	,	PUNCT
ftr-353	391	34	with	with	ADP
ftr-353	391	35	all	all	PRON
ftr-353	391	36	of	of	ADP
ftr-353	391	37	the	the	DET
ftr-353	391	38	remaining	remain	VERB
ftr-353	391	39	shares	share	NOUN
ftr-353	391	40	being	be	AUX
ftr-353	391	41	held	hold	VERB
ftr-353	391	42	by	by	ADP
ftr-353	391	43	family	family	NOUN
ftr-353	391	44	members	member	NOUN
ftr-353	391	45	.	.	PUNCT
ftr-353	392	1	2010	2010	NUM
ftr-353	392	2	]	]	PUNCT
ftr-353	392	3	recent	recent	ADJ
ftr-353	392	4	developments	development	NOUN
ftr-353	392	5	in	in	ADP
ftr-353	392	6	federal	federal	ADJ
ftr-353	392	7	income	income	NOUN
ftr-353	392	8	taxation	taxation	NOUN
ftr-353	392	9	100	100	NUM
ftr-353	392	10	not	not	PART
ftr-353	392	11	consider	consider	VERB
ftr-353	392	12	the	the	DET
ftr-353	392	13	possibility	possibility	NOUN
ftr-353	392	14	,	,	PUNCT
ftr-353	392	15	which	which	PRON
ftr-353	392	16	the	the	DET
ftr-353	392	17	evidence	evidence	NOUN
ftr-353	392	18	supports	support	VERB
ftr-353	392	19	,	,	PUNCT
ftr-353	392	20	that	that	PRON
ftr-353	392	21	menard	menard	NOUN
ftr-353	392	22	really	really	ADV
ftr-353	392	23	does	do	AUX
ftr-353	392	24	do	do	AUX
ftr-353	392	25	it	it	PRON
ftr-353	392	26	all	all	DET
ftr-353	392	27	himself	himself	PRON
ftr-353	392	28	.	.	PUNCT
ftr-353	392	29	”	"	PUNCT
ftr-353	393	1	●	●	NUM
ftr-353	393	2	third	third	ADJ
ftr-353	393	3	,	,	PUNCT
ftr-353	393	4	judge	judge	NOUN
ftr-353	393	5	posner	posner	NOUN
ftr-353	393	6	criticized	criticize	VERB
ftr-353	393	7	the	the	DET
ftr-353	393	8	tax	tax	NOUN
ftr-353	393	9	court	court	NOUN
ftr-353	393	10	’s	’s	PART
ftr-353	393	11	conclusion	conclusion	NOUN
ftr-353	393	12	that	that	SCONJ
ftr-353	393	13	menard	menard	PROPN
ftr-353	393	14	’s	’s	PART
ftr-353	393	15	compensation	compensation	NOUN
ftr-353	393	16	,	,	PUNCT
ftr-353	393	17	in	in	ADP
ftr-353	393	18	addition	addition	NOUN
ftr-353	393	19	to	to	ADP
ftr-353	393	20	being	be	AUX
ftr-353	393	21	excessive	excessive	ADJ
ftr-353	393	22	,	,	PUNCT
ftr-353	393	23	was	be	AUX
ftr-353	393	24	intended	intend	VERB
ftr-353	393	25	as	as	ADP
ftr-353	393	26	a	a	DET
ftr-353	393	27	dividend	dividend	NOUN
ftr-353	393	28	,	,	PUNCT
ftr-353	393	29	based	base	VERB
ftr-353	393	30	on	on	ADP
ftr-353	393	31	(	(	PUNCT
ftr-353	393	32	1	1	X
ftr-353	393	33	)	)	PUNCT
ftr-353	393	34	his	his	PRON
ftr-353	393	35	agreement	agreement	NOUN
ftr-353	393	36	to	to	PART
ftr-353	393	37	reimburse	reimburse	VERB
ftr-353	393	38	the	the	DET
ftr-353	393	39	corporation	corporation	NOUN
ftr-353	393	40	if	if	SCONJ
ftr-353	393	41	the	the	DET
ftr-353	393	42	deduction	deduction	NOUN
ftr-353	393	43	for	for	ADP
ftr-353	393	44	the	the	DET
ftr-353	393	45	bonus	bonus	NOUN
ftr-353	393	46	were	be	AUX
ftr-353	393	47	disallowed	disallow	VERB
ftr-353	393	48	by	by	ADP
ftr-353	393	49	the	the	DET
ftr-353	393	50	irs	irs	PROPN
ftr-353	393	51	,	,	PUNCT
ftr-353	393	52	and	and	CCONJ
ftr-353	393	53	(	(	PUNCT
ftr-353	393	54	2	2	X
ftr-353	393	55	)	)	PUNCT
ftr-353	393	56	a	a	DET
ftr-353	393	57	bonus	bonus	NOUN
ftr-353	393	58	of	of	ADP
ftr-353	393	59	5	5	NUM
ftr-353	393	60	percent	percent	NOUN
ftr-353	393	61	of	of	ADP
ftr-353	393	62	corporate	corporate	ADJ
ftr-353	393	63	earnings	earning	NOUN
ftr-353	393	64	year	year	NOUN
ftr-353	393	65	in	in	ADP
ftr-353	393	66	and	and	CCONJ
ftr-353	393	67	year	year	NOUN
ftr-353	393	68	out	out	ADP
ftr-353	393	69	“	"	PUNCT
ftr-353	393	70	looked	look	VERB
ftr-353	393	71	”	"	PUNCT
ftr-353	393	72	more	more	ADJ
ftr-353	393	73	like	like	ADP
ftr-353	393	74	a	a	DET
ftr-353	393	75	dividend	dividend	NOUN
ftr-353	393	76	than	than	ADP
ftr-353	393	77	like	like	ADP
ftr-353	393	78	salary	salary	NOUN
ftr-353	393	79	.	.	PUNCT
ftr-353	394	1	judge	judge	NOUN
ftr-353	394	2	posner	posner	PROPN
ftr-353	394	3	concluded	conclude	VERB
ftr-353	394	4	that	that	SCONJ
ftr-353	394	5	(	(	PUNCT
ftr-353	394	6	1	1	X
ftr-353	394	7	)	)	PUNCT
ftr-353	394	8	it	it	PRON
ftr-353	394	9	was	be	AUX
ftr-353	394	10	prudent	prudent	ADJ
ftr-353	394	11	,	,	PUNCT
ftr-353	394	12	even	even	ADV
ftr-353	394	13	though	though	SCONJ
ftr-353	394	14	not	not	PART
ftr-353	394	15	in	in	ADP
ftr-353	394	16	menard	menard	PROPN
ftr-353	394	17	’s	’s	PART
ftr-353	394	18	personal	personal	ADJ
ftr-353	394	19	financial	financial	ADJ
ftr-353	394	20	interest	interest	NOUN
ftr-353	394	21	,	,	PUNCT
ftr-353	394	22	for	for	SCONJ
ftr-353	394	23	the	the	DET
ftr-353	394	24	corporation	corporation	NOUN
ftr-353	394	25	to	to	PART
ftr-353	394	26	require	require	VERB
ftr-353	394	27	him	he	PRON
ftr-353	394	28	to	to	PART
ftr-353	394	29	reimburse	reimburse	VERB
ftr-353	394	30	it	it	PRON
ftr-353	394	31	if	if	SCONJ
ftr-353	394	32	the	the	DET
ftr-353	394	33	irs	irs	PROPN
ftr-353	394	34	successfully	successfully	ADV
ftr-353	394	35	disallowed	disallow	VERB
ftr-353	394	36	the	the	DET
ftr-353	394	37	deduction	deduction	NOUN
ftr-353	394	38	,	,	PUNCT
ftr-353	394	39	and	and	CCONJ
ftr-353	394	40	(	(	PUNCT
ftr-353	394	41	2	2	X
ftr-353	394	42	)	)	PUNCT
ftr-353	394	43	“	"	PUNCT
ftr-353	394	44	5	5	NUM
ftr-353	394	45	percent	percent	NOUN
ftr-353	394	46	of	of	ADP
ftr-353	394	47	net	net	ADJ
ftr-353	394	48	corporate	corporate	ADJ
ftr-353	394	49	income	income	NOUN
ftr-353	394	50	[	[	X
ftr-353	394	51	does	do	AUX
ftr-353	394	52	not	not	PART
ftr-353	394	53	]	]	PUNCT
ftr-353	394	54	look	look	VERB
ftr-353	394	55	at	at	ADV
ftr-353	394	56	all	all	ADV
ftr-353	394	57	like	like	ADP
ftr-353	394	58	a	a	DET
ftr-353	394	59	dividend	dividend	NOUN
ftr-353	394	60	.	.	PUNCT
ftr-353	394	61	”	"	PUNCT
ftr-353	395	1	the	the	DET
ftr-353	395	2	court	court	NOUN
ftr-353	395	3	also	also	ADV
ftr-353	395	4	noted	note	VERB
ftr-353	395	5	that	that	SCONJ
ftr-353	395	6	it	it	PRON
ftr-353	395	7	was	be	AUX
ftr-353	395	8	prudent	prudent	ADJ
ftr-353	395	9	for	for	SCONJ
ftr-353	395	10	the	the	DET
ftr-353	395	11	taxpayer	taxpayer	NOUN
ftr-353	395	12	to	to	PART
ftr-353	395	13	require	require	VERB
ftr-353	395	14	as	as	ADP
ftr-353	395	15	part	part	NOUN
ftr-353	395	16	of	of	ADP
ftr-353	395	17	the	the	DET
ftr-353	395	18	bonus	bonus	NOUN
ftr-353	395	19	plan	plan	NOUN
ftr-353	395	20	that	that	PRON
ftr-353	395	21	menard	menard	NOUN
ftr-353	395	22	return	return	VERB
ftr-353	395	23	the	the	DET
ftr-353	395	24	bonus	bonus	NOUN
ftr-353	395	25	if	if	SCONJ
ftr-353	395	26	the	the	DET
ftr-353	395	27	taxpayer	taxpayer	NOUN
ftr-353	395	28	’s	’s	PART
ftr-353	395	29	compensation	compensation	NOUN
ftr-353	395	30	deduction	deduction	NOUN
ftr-353	395	31	were	be	AUX
ftr-353	395	32	challenged	challenge	VERB
ftr-353	395	33	by	by	ADP
ftr-353	395	34	the	the	DET
ftr-353	395	35	irs	irs	PROPN
ftr-353	395	36	.	.	PUNCT
ftr-353	396	1	●	●	PUNCT
ftr-353	396	2	fourth	fourth	ADJ
ftr-353	396	3	,	,	PUNCT
ftr-353	396	4	judge	judge	NOUN
ftr-353	396	5	posner	posner	NOUN
ftr-353	396	6	addressed	address	VERB
ftr-353	396	7	the	the	DET
ftr-353	396	8	tax	tax	NOUN
ftr-353	396	9	court	court	NOUN
ftr-353	396	10	’s	’s	PART
ftr-353	396	11	concern	concern	NOUN
ftr-353	396	12	that	that	SCONJ
ftr-353	396	13	the	the	DET
ftr-353	396	14	board	board	NOUN
ftr-353	396	15	of	of	ADP
ftr-353	396	16	directors	director	NOUN
ftr-353	396	17	that	that	PRON
ftr-353	396	18	approved	approve	VERB
ftr-353	396	19	the	the	DET
ftr-353	396	20	5	5	NUM
ftr-353	396	21	percent	percent	NOUN
ftr-353	396	22	bonus	bonus	NOUN
ftr-353	396	23	was	be	AUX
ftr-353	396	24	controlled	control	VERB
ftr-353	396	25	by	by	ADP
ftr-353	396	26	menard	menard	PROPN
ftr-353	396	27	.	.	PUNCT
ftr-353	397	1	judge	judge	NOUN
ftr-353	397	2	posner	posner	NOUN
ftr-353	397	3	reasoned	reason	VERB
ftr-353	397	4	that	that	SCONJ
ftr-353	397	5	since	since	SCONJ
ftr-353	397	6	it	it	PRON
ftr-353	397	7	could	could	AUX
ftr-353	397	8	not	not	PART
ftr-353	397	9	be	be	AUX
ftr-353	397	10	otherwise	otherwise	ADV
ftr-353	397	11	,	,	PUNCT
ftr-353	397	12	because	because	SCONJ
ftr-353	397	13	menard	menard	PROPN
ftr-353	397	14	was	be	AUX
ftr-353	397	15	the	the	DET
ftr-353	397	16	only	only	ADJ
ftr-353	397	17	shareholder	shareholder	NOUN
ftr-353	397	18	who	who	PRON
ftr-353	397	19	is	be	AUX
ftr-353	397	20	entitled	entitle	VERB
ftr-353	397	21	to	to	PART
ftr-353	397	22	vote	vote	VERB
ftr-353	397	23	for	for	ADP
ftr-353	397	24	members	member	NOUN
ftr-353	397	25	of	of	ADP
ftr-353	397	26	the	the	DET
ftr-353	397	27	board	board	NOUN
ftr-353	397	28	of	of	ADP
ftr-353	397	29	directors	director	NOUN
ftr-353	397	30	,	,	PUNCT
ftr-353	397	31	the	the	DET
ftr-353	397	32	“	"	PUNCT
ftr-353	397	33	logic	logic	NOUN
ftr-353	397	34	of	of	ADP
ftr-353	397	35	the	the	DET
ftr-353	397	36	tax	tax	NOUN
ftr-353	397	37	court	court	NOUN
ftr-353	397	38	’s	’s	PART
ftr-353	397	39	position	position	NOUN
ftr-353	397	40	is	be	AUX
ftr-353	397	41	that	that	SCONJ
ftr-353	397	42	a	a	DET
ftr-353	397	43	one	one	NUM
ftr-353	397	44	-	-	PUNCT
ftr-353	397	45	man	man	NOUN
ftr-353	397	46	corporation	corporation	NOUN
ftr-353	397	47	can	can	AUX
ftr-353	397	48	not	not	PART
ftr-353	397	49	pay	pay	VERB
ftr-353	397	50	its	its	PRON
ftr-353	397	51	ceo	ceo	NOUN
ftr-353	397	52	(	(	PUNCT
ftr-353	397	53	if	if	SCONJ
ftr-353	397	54	he	he	PRON
ftr-353	397	55	is	be	AUX
ftr-353	397	56	that	that	SCONJ
ftr-353	397	57	one	one	NUM
ftr-353	397	58	man	man	NOUN
ftr-353	397	59	)	)	PUNCT
ftr-353	397	60	any	any	DET
ftr-353	397	61	salary	salary	NOUN
ftr-353	397	62	!	!	PUNCT
ftr-353	397	63	”	"	PUNCT
ftr-353	398	1	he	he	PRON
ftr-353	398	2	went	go	VERB
ftr-353	398	3	on	on	ADP
ftr-353	398	4	sarcastically	sarcastically	ADV
ftr-353	398	5	to	to	ADP
ftr-353	398	6	state	state	NOUN
ftr-353	398	7	that	that	SCONJ
ftr-353	398	8	:	:	PUNCT
ftr-353	398	9	the	the	DET
ftr-353	398	10	tax	tax	NOUN
ftr-353	398	11	court	court	NOUN
ftr-353	398	12	’s	’s	PART
ftr-353	398	13	opinion	opinion	NOUN
ftr-353	398	14	strangely	strangely	ADV
ftr-353	398	15	remarks	remark	VERB
ftr-353	398	16	that	that	SCONJ
ftr-353	398	17	because	because	SCONJ
ftr-353	398	18	mr	mr	PROPN
ftr-353	398	19	.	.	PROPN
ftr-353	398	20	menard	menard	PROPN
ftr-353	398	21	owns	own	VERB
ftr-353	398	22	the	the	DET
ftr-353	398	23	company	company	NOUN
ftr-353	398	24	he	he	PRON
ftr-353	398	25	has	have	VERB
ftr-353	398	26	all	all	DET
ftr-353	398	27	the	the	DET
ftr-353	398	28	incentive	incentive	NOUN
ftr-353	398	29	he	he	PRON
ftr-353	398	30	needs	need	VERB
ftr-353	398	31	to	to	PART
ftr-353	398	32	work	work	VERB
ftr-353	398	33	hard	hard	ADV
ftr-353	398	34	,	,	PUNCT
ftr-353	398	35	without	without	ADP
ftr-353	398	36	the	the	DET
ftr-353	398	37	spur	spur	NOUN
ftr-353	398	38	of	of	ADP
ftr-353	398	39	a	a	DET
ftr-353	398	40	salary	salary	NOUN
ftr-353	398	41	.	.	PUNCT
ftr-353	399	1	in	in	ADP
ftr-353	399	2	other	other	ADJ
ftr-353	399	3	words	word	NOUN
ftr-353	399	4	,	,	PUNCT
ftr-353	399	5	reasonable	reasonable	ADJ
ftr-353	399	6	compensation	compensation	NOUN
ftr-353	399	7	for	for	ADP
ftr-353	399	8	mr	mr	PROPN
ftr-353	399	9	.	.	PROPN
ftr-353	399	10	menard	menard	PROPN
ftr-353	399	11	might	might	AUX
ftr-353	399	12	be	be	AUX
ftr-353	399	13	zero	zero	NUM
ftr-353	399	14	.	.	PUNCT
ftr-353	400	1	how	how	SCONJ
ftr-353	400	2	generous	generous	ADJ
ftr-353	400	3	of	of	ADP
ftr-353	400	4	the	the	DET
ftr-353	400	5	tax	tax	NOUN
ftr-353	400	6	court	court	NOUN
ftr-353	400	7	nevertheless	nevertheless	ADV
ftr-353	400	8	to	to	PART
ftr-353	400	9	allow	allow	VERB
ftr-353	400	10	menard	menard	NOUN
ftr-353	400	11	to	to	PART
ftr-353	400	12	deduct	deduct	VERB
ftr-353	400	13	$	$	SYM
ftr-353	400	14	7.1	7.1	NUM
ftr-353	400	15	million	million	NUM
ftr-353	400	16	from	from	ADP
ftr-353	400	17	its	its	PRON
ftr-353	400	18	1998	1998	NUM
ftr-353	400	19	income	income	NOUN
ftr-353	400	20	for	for	ADP
ftr-353	400	21	salary	salary	NOUN
ftr-353	400	22	for	for	ADP
ftr-353	400	23	menard!3	menard!3	NOUN
ftr-353	400	24	●	●	ADV
ftr-353	400	25	fifth	fifth	ADJ
ftr-353	400	26	,	,	PUNCT
ftr-353	400	27	judge	judge	NOUN
ftr-353	400	28	posner	posner	NOUN
ftr-353	400	29	criticized	criticize	VERB
ftr-353	400	30	what	what	PRON
ftr-353	400	31	he	he	PRON
ftr-353	400	32	considered	consider	VERB
ftr-353	400	33	to	to	PART
ftr-353	400	34	be	be	AUX
ftr-353	400	35	the	the	DET
ftr-353	400	36	tax	tax	NOUN
ftr-353	400	37	court	court	NOUN
ftr-353	400	38	’s	’s	PART
ftr-353	400	39	main	main	ADJ
ftr-353	400	40	focus	focus	NOUN
ftr-353	400	41	on	on	ADP
ftr-353	400	42	whether	whether	SCONJ
ftr-353	400	43	menard	menard	NOUN
ftr-353	400	44	’s	’s	PART
ftr-353	400	45	compensation	compensation	NOUN
ftr-353	400	46	exceeded	exceed	VERB
ftr-353	400	47	that	that	PRON
ftr-353	400	48	of	of	ADP
ftr-353	400	49	comparable	comparable	ADJ
ftr-353	400	50	ceos	ceo	NOUN
ftr-353	400	51	,	,	PUNCT
ftr-353	400	52	i.e.	i.e.	X
ftr-353	400	53	,	,	PUNCT
ftr-353	400	54	whether	whether	SCONJ
ftr-353	400	55	it	it	PRON
ftr-353	400	56	was	be	AUX
ftr-353	400	57	objectively	objectively	ADV
ftr-353	400	58	excessive	excessive	ADJ
ftr-353	400	59	,	,	PUNCT
ftr-353	400	60	and	and	CCONJ
ftr-353	400	61	thus	thus	ADV
ftr-353	400	62	functionally	functionally	ADV
ftr-353	400	63	,	,	PUNCT
ftr-353	400	64	even	even	ADV
ftr-353	400	65	though	though	SCONJ
ftr-353	400	66	not	not	PART
ftr-353	400	67	intentionally	intentionally	ADV
ftr-353	400	68	a	a	DET
ftr-353	400	69	dividend	dividend	NOUN
ftr-353	400	70	rather	rather	ADV
ftr-353	400	71	than	than	ADP
ftr-353	400	72	a	a	DET
ftr-353	400	73	bonus	bonus	NOUN
ftr-353	400	74	,	,	PUNCT
ftr-353	400	75	instead	instead	ADV
ftr-353	400	76	of	of	ADP
ftr-353	400	77	focusing	focus	VERB
ftr-353	400	78	on	on	ADP
ftr-353	400	79	whether	whether	SCONJ
ftr-353	400	80	the	the	DET
ftr-353	400	81	corporation	corporation	NOUN
ftr-353	400	82	was	be	AUX
ftr-353	400	83	acting	act	VERB
ftr-353	400	84	in	in	ADP
ftr-353	400	85	good	good	ADJ
ftr-353	400	86	faith	faith	NOUN
ftr-353	400	87	in	in	ADP
ftr-353	400	88	paying	pay	VERB
ftr-353	400	89	$	$	SYM
ftr-353	400	90	17.5	17.5	NUM
ftr-353	400	91	million	million	NUM
ftr-353	400	92	as	as	ADP
ftr-353	400	93	a	a	DET
ftr-353	400	94	bonus	bonus	NOUN
ftr-353	400	95	rather	rather	ADV
ftr-353	400	96	than	than	ADP
ftr-353	400	97	as	as	ADP
ftr-353	400	98	a	a	DET
ftr-353	400	99	dividend	dividend	NOUN
ftr-353	400	100	.	.	PUNCT
ftr-353	401	1	3	3	X
ftr-353	401	2	.	.	X
ftr-353	402	1	some	some	PRON
ftr-353	402	2	,	,	PUNCT
ftr-353	402	3	but	but	CCONJ
ftr-353	402	4	not	not	PART
ftr-353	402	5	necessarily	necessarily	ADV
ftr-353	402	6	all	all	PRON
ftr-353	402	7	,	,	PUNCT
ftr-353	402	8	of	of	ADP
ftr-353	402	9	us	us	PROPN
ftr-353	402	10	marvel	marvel	NOUN
ftr-353	402	11	at	at	ADP
ftr-353	402	12	judge	judge	PROPN
ftr-353	402	13	posner	posner	PROPN
ftr-353	402	14	’s	’s	PART
ftr-353	402	15	restrained	restrained	ADJ
ftr-353	402	16	judicial	judicial	ADJ
ftr-353	402	17	temperament	temperament	NOUN
ftr-353	402	18	.	.	PUNCT
ftr-353	403	1	101	101	NUM
ftr-353	403	2	florida	florida	PROPN
ftr-353	403	3	tax	tax	NOUN
ftr-353	403	4	review	review	NOUN
ftr-353	403	5	[	[	X
ftr-353	403	6	vol	vol	NOUN
ftr-353	403	7	.	.	PUNCT
ftr-353	404	1	10	10	NUM
ftr-353	404	2	:	:	PUNCT
ftr-353	404	3	si	si	X
ftr-353	404	4	for	for	ADP
ftr-353	404	5	compensation	compensation	NOUN
ftr-353	404	6	purposes	purpose	NOUN
ftr-353	404	7	,	,	PUNCT
ftr-353	404	8	the	the	DET
ftr-353	404	9	shareholder	shareholder	NOUN
ftr-353	404	10	-	-	PUNCT
ftr-353	404	11	employee	employee	NOUN
ftr-353	404	12	should	should	AUX
ftr-353	404	13	be	be	AUX
ftr-353	404	14	treated	treat	VERB
ftr-353	404	15	like	like	ADP
ftr-353	404	16	all	all	DET
ftr-353	404	17	other	other	ADJ
ftr-353	404	18	employees	employee	NOUN
ftr-353	404	19	.	.	PUNCT
ftr-353	405	1	if	if	SCONJ
ftr-353	405	2	an	an	DET
ftr-353	405	3	incentive	incentive	NOUN
ftr-353	405	4	bonus	bonus	NOUN
ftr-353	405	5	would	would	AUX
ftr-353	405	6	be	be	AUX
ftr-353	405	7	appropriate	appropriate	ADJ
ftr-353	405	8	for	for	ADP
ftr-353	405	9	a	a	DET
ftr-353	405	10	nonshareholder	nonshareholder	NOUN
ftr-353	405	11	-	-	PUNCT
ftr-353	405	12	employee	employee	NOUN
ftr-353	405	13	,	,	PUNCT
ftr-353	405	14	there	there	PRON
ftr-353	405	15	is	be	VERB
ftr-353	405	16	no	no	DET
ftr-353	405	17	reason	reason	NOUN
ftr-353	405	18	why	why	SCONJ
ftr-353	405	19	a	a	DET
ftr-353	405	20	shareholder	shareholder	NOUN
ftr-353	405	21	-	-	PUNCT
ftr-353	405	22	employee	employee	NOUN
ftr-353	405	23	should	should	AUX
ftr-353	405	24	not	not	PART
ftr-353	405	25	be	be	AUX
ftr-353	405	26	allowed	allow	VERB
ftr-353	405	27	to	to	PART
ftr-353	405	28	participate	participate	VERB
ftr-353	405	29	in	in	ADP
ftr-353	405	30	the	the	DET
ftr-353	405	31	same	same	ADJ
ftr-353	405	32	manner	manner	NOUN
ftr-353	405	33	.	.	PUNCT
ftr-353	406	1	in	in	ADP
ftr-353	406	2	essence	essence	NOUN
ftr-353	406	3	,	,	PUNCT
ftr-353	406	4	the	the	DET
ftr-353	406	5	shareholder	shareholder	NOUN
ftr-353	406	6	-	-	PUNCT
ftr-353	406	7	employee	employee	NOUN
ftr-353	406	8	is	be	AUX
ftr-353	406	9	treated	treat	VERB
ftr-353	406	10	as	as	ADP
ftr-353	406	11	two	two	NUM
ftr-353	406	12	distinct	distinct	ADJ
ftr-353	406	13	individuals	individual	NOUN
ftr-353	406	14	for	for	ADP
ftr-353	406	15	tax	tax	NOUN
ftr-353	406	16	purposes	purpose	NOUN
ftr-353	406	17	:	:	PUNCT
ftr-353	406	18	an	an	DET
ftr-353	406	19	independent	independent	ADJ
ftr-353	406	20	investor	investor	NOUN
ftr-353	406	21	and	and	CCONJ
ftr-353	406	22	an	an	DET
ftr-353	406	23	employee	employee	NOUN
ftr-353	406	24	.	.	PUNCT
ftr-353	406	25	”	"	PUNCT
ftr-353	407	1	owensby	owensby	PROPN
ftr-353	407	2	&	&	CCONJ
ftr-353	407	3	kritikos	kritikos	PROPN
ftr-353	407	4	,	,	PUNCT
ftr-353	407	5	inc	inc	PROPN
ftr-353	407	6	.	.	PROPN
ftr-353	408	1	v.	v.	PROPN
ftr-353	408	2	commissioner	commissioner	PROPN
ftr-353	408	3	,	,	PUNCT
ftr-353	408	4	819	819	NUM
ftr-353	408	5	f.2d	f.2d	NOUN
ftr-353	408	6	1315	1315	NUM
ftr-353	408	7	,	,	PUNCT
ftr-353	408	8	1328	1328	NUM
ftr-353	408	9	(	(	PUNCT
ftr-353	408	10	5th	5th	ADJ
ftr-353	408	11	cir	cir	NOUN
ftr-353	408	12	.	.	PUNCT
ftr-353	408	13	1987	1987	NUM
ftr-353	408	14	)	)	PUNCT
ftr-353	408	15	...	...	PUNCT
ftr-353	409	1	.	.	PUNCT
ftr-353	410	1	•	•	NUM
ftr-353	410	2	additionally	additionally	ADV
ftr-353	410	3	,	,	PUNCT
ftr-353	410	4	the	the	DET
ftr-353	410	5	fact	fact	NOUN
ftr-353	410	6	that	that	SCONJ
ftr-353	410	7	the	the	DET
ftr-353	410	8	next	next	ADJ
ftr-353	410	9	highest	high	ADJ
ftr-353	410	10	paid	pay	VERB
ftr-353	410	11	employee	employee	NOUN
ftr-353	410	12	of	of	ADP
ftr-353	410	13	the	the	DET
ftr-353	410	14	taxpayer	taxpayer	NOUN
ftr-353	410	15	received	receive	VERB
ftr-353	410	16	a	a	DET
ftr-353	410	17	salary	salary	NOUN
ftr-353	410	18	of	of	ADP
ftr-353	410	19	$	$	SYM
ftr-353	410	20	468,000	468,000	NUM
ftr-353	410	21	was	be	AUX
ftr-353	410	22	rejected	reject	VERB
ftr-353	410	23	as	as	ADP
ftr-353	410	24	a	a	DET
ftr-353	410	25	factor	factor	NOUN
ftr-353	410	26	because	because	SCONJ
ftr-353	410	27	the	the	DET
ftr-353	410	28	“	"	PUNCT
ftr-353	410	29	tax	tax	NOUN
ftr-353	410	30	court	court	NOUN
ftr-353	410	31	did	do	AUX
ftr-353	410	32	not	not	PART
ftr-353	410	33	consider	consider	VERB
ftr-353	410	34	the	the	DET
ftr-353	410	35	possibility	possibility	NOUN
ftr-353	410	36	,	,	PUNCT
ftr-353	410	37	which	which	PRON
ftr-353	410	38	the	the	DET
ftr-353	410	39	evidence	evidence	NOUN
ftr-353	410	40	supports	support	VERB
ftr-353	410	41	,	,	PUNCT
ftr-353	410	42	that	that	PRON
ftr-353	410	43	menard	menard	NOUN
ftr-353	410	44	really	really	ADV
ftr-353	410	45	does	do	AUX
ftr-353	410	46	do	do	AUX
ftr-353	410	47	it	it	PRON
ftr-353	410	48	all	all	PRON
ftr-353	410	49	himself	himself	PRON
ftr-353	410	50	.	.	PUNCT
ftr-353	410	51	”	"	PUNCT
ftr-353	411	1	the	the	DET
ftr-353	411	2	fact	fact	NOUN
ftr-353	411	3	that	that	SCONJ
ftr-353	411	4	the	the	DET
ftr-353	411	5	taxpayer	taxpayer	NOUN
ftr-353	411	6	paid	pay	VERB
ftr-353	411	7	no	no	DET
ftr-353	411	8	dividends	dividend	NOUN
ftr-353	411	9	was	be	AUX
ftr-353	411	10	not	not	PART
ftr-353	411	11	influential	influential	ADJ
ftr-353	411	12	because	because	SCONJ
ftr-353	411	13	many	many	ADJ
ftr-353	411	14	corporations	corporation	NOUN
ftr-353	411	15	choose	choose	VERB
ftr-353	411	16	to	to	PART
ftr-353	411	17	retain	retain	VERB
ftr-353	411	18	earnings	earning	NOUN
ftr-353	411	19	rather	rather	ADV
ftr-353	411	20	than	than	ADP
ftr-353	411	21	distribute	distribute	VERB
ftr-353	411	22	dividends	dividend	NOUN
ftr-353	411	23	.	.	PUNCT
ftr-353	412	1	the	the	DET
ftr-353	412	2	court	court	NOUN
ftr-353	412	3	stated	state	VERB
ftr-353	412	4	that	that	SCONJ
ftr-353	412	5	a	a	DET
ftr-353	412	6	bonus	bonus	NOUN
ftr-353	412	7	based	base	VERB
ftr-353	412	8	on	on	ADP
ftr-353	412	9	five	five	NUM
ftr-353	412	10	percent	percent	NOUN
ftr-353	412	11	of	of	ADP
ftr-353	412	12	profits	profit	NOUN
ftr-353	412	13	does	do	AUX
ftr-353	412	14	n’t	not	PART
ftr-353	412	15	look	look	VERB
ftr-353	412	16	like	like	ADP
ftr-353	412	17	a	a	DET
ftr-353	412	18	dividend	dividend	NOUN
ftr-353	412	19	,	,	PUNCT
ftr-353	412	20	which	which	PRON
ftr-353	412	21	is	be	AUX
ftr-353	412	22	normally	normally	ADV
ftr-353	412	23	calculated	calculate	VERB
ftr-353	412	24	as	as	ADP
ftr-353	412	25	an	an	DET
ftr-353	412	26	amount	amount	NOUN
ftr-353	412	27	per	per	ADP
ftr-353	412	28	share	share	NOUN
ftr-353	412	29	rather	rather	ADV
ftr-353	412	30	than	than	ADP
ftr-353	412	31	a	a	DET
ftr-353	412	32	percentage	percentage	NOUN
ftr-353	412	33	of	of	ADP
ftr-353	412	34	earnings	earning	NOUN
ftr-353	412	35	.	.	PUNCT
ftr-353	413	1	•	•	ADP
ftr-353	413	2	it	it	PRON
ftr-353	413	3	should	should	AUX
ftr-353	413	4	n’t	not	PART
ftr-353	413	5	take	take	VERB
ftr-353	413	6	a	a	DET
ftr-353	413	7	court	court	NOUN
ftr-353	413	8	to	to	PART
ftr-353	413	9	make	make	VERB
ftr-353	413	10	decisions	decision	NOUN
ftr-353	413	11	on	on	ADP
ftr-353	413	12	whether	whether	SCONJ
ftr-353	413	13	compensation	compensation	NOUN
ftr-353	413	14	is	be	AUX
ftr-353	413	15	reasonable	reasonable	ADJ
ftr-353	413	16	.	.	PUNCT
ftr-353	414	1	they	they	PRON
ftr-353	414	2	should	should	AUX
ftr-353	414	3	be	be	AUX
ftr-353	414	4	left	leave	VERB
ftr-353	414	5	up	up	ADP
ftr-353	414	6	to	to	PART
ftr-353	414	7	pay	pay	VERB
ftr-353	414	8	czar	czar	PROPN
ftr-353	414	9	kenneth	kenneth	PROPN
ftr-353	414	10	feinberg	feinberg	PROPN
ftr-353	414	11	.	.	PUNCT
ftr-353	415	1	d.	d.	PROPN
ftr-353	415	2	miscellaneous	miscellaneous	ADJ
ftr-353	415	3	deductions	deduction	NOUN
ftr-353	415	4	1	1	NUM
ftr-353	415	5	.	.	PUNCT
ftr-353	416	1	the	the	DET
ftr-353	416	2	irs	irs	PROPN
ftr-353	416	3	responds	respond	VERB
ftr-353	416	4	to	to	ADP
ftr-353	416	5	high	high	ADJ
ftr-353	416	6	gasoline	gasoline	NOUN
ftr-353	416	7	prices	price	NOUN
ftr-353	416	8	.	.	PUNCT
ftr-353	417	1	announcement	announcement	NOUN
ftr-353	417	2	2008	2008	NUM
ftr-353	417	3	-	-	SYM
ftr-353	417	4	63	63	NUM
ftr-353	417	5	,	,	PUNCT
ftr-353	417	6	2008	2008	NUM
ftr-353	417	7	-	-	SYM
ftr-353	417	8	28	28	NUM
ftr-353	417	9	i.r.b	i.r.b	NOUN
ftr-353	417	10	.	.	PUNCT
ftr-353	418	1	114	114	NUM
ftr-353	418	2	(	(	PUNCT
ftr-353	418	3	6/23/08	6/23/08	NUM
ftr-353	418	4	)	)	PUNCT
ftr-353	418	5	,	,	PUNCT
ftr-353	418	6	modifying	modify	VERB
ftr-353	418	7	rev	rev	PROPN
ftr-353	418	8	.	.	PROPN
ftr-353	418	9	proc	proc	PROPN
ftr-353	418	10	.	.	PUNCT
ftr-353	419	1	2007	2007	NUM
ftr-353	419	2	-	-	SYM
ftr-353	419	3	70	70	NUM
ftr-353	419	4	,	,	PUNCT
ftr-353	419	5	2007	2007	NUM
ftr-353	419	6	-	-	SYM
ftr-353	419	7	2	2	NUM
ftr-353	419	8	c.b	c.b	PROPN
ftr-353	419	9	.	.	PROPN
ftr-353	419	10	1162	1162	NUM
ftr-353	419	11	.	.	PUNCT
ftr-353	420	1	the	the	DET
ftr-353	420	2	irs	irs	PROPN
ftr-353	420	3	announced	announce	VERB
ftr-353	420	4	that	that	SCONJ
ftr-353	420	5	the	the	DET
ftr-353	420	6	business	business	NOUN
ftr-353	420	7	mileage	mileage	NOUN
ftr-353	420	8	rate	rate	NOUN
ftr-353	420	9	for	for	ADP
ftr-353	420	10	the	the	DET
ftr-353	420	11	second	second	ADJ
ftr-353	420	12	half	half	NOUN
ftr-353	420	13	of	of	ADP
ftr-353	420	14	2008	2008	NUM
ftr-353	420	15	will	will	AUX
ftr-353	420	16	be	be	AUX
ftr-353	420	17	58.5	58.5	NUM
ftr-353	420	18	cents	cent	NOUN
ftr-353	420	19	per	per	ADP
ftr-353	420	20	mile	mile	NOUN
ftr-353	420	21	–	–	PUNCT
ftr-353	420	22	an	an	DET
ftr-353	420	23	increase	increase	NOUN
ftr-353	420	24	of	of	ADP
ftr-353	420	25	8	8	NUM
ftr-353	420	26	cents	cent	NOUN
ftr-353	420	27	per	per	ADP
ftr-353	420	28	mile	mile	NOUN
ftr-353	420	29	–	–	PUNCT
ftr-353	420	30	and	and	CCONJ
ftr-353	420	31	that	that	SCONJ
ftr-353	420	32	the	the	DET
ftr-353	420	33	medical	medical	ADJ
ftr-353	420	34	/	/	SYM
ftr-353	420	35	moving	move	VERB
ftr-353	420	36	rate	rate	NOUN
ftr-353	420	37	will	will	AUX
ftr-353	420	38	also	also	ADV
ftr-353	420	39	increase	increase	VERB
ftr-353	420	40	by	by	ADP
ftr-353	420	41	8	8	NUM
ftr-353	420	42	cents	cent	NOUN
ftr-353	420	43	per	per	ADP
ftr-353	420	44	mile	mile	NOUN
ftr-353	420	45	to	to	ADP
ftr-353	420	46	27	27	NUM
ftr-353	420	47	cents	cent	NOUN
ftr-353	420	48	per	per	ADP
ftr-353	420	49	mile	mile	NOUN
ftr-353	420	50	.	.	PUNCT
ftr-353	421	1	the	the	DET
ftr-353	421	2	statutory	statutory	ADJ
ftr-353	421	3	rate	rate	NOUN
ftr-353	421	4	for	for	ADP
ftr-353	421	5	charitable	charitable	ADJ
ftr-353	421	6	mileage	mileage	NOUN
ftr-353	421	7	under	under	ADP
ftr-353	421	8	§	§	PROPN
ftr-353	421	9	170(i	170(i	NUM
ftr-353	421	10	)	)	PUNCT
ftr-353	421	11	remains	remain	VERB
ftr-353	421	12	at	at	ADP
ftr-353	421	13	14	14	NUM
ftr-353	421	14	cents	cent	NOUN
ftr-353	421	15	per	per	ADP
ftr-353	421	16	mile	mile	NOUN
ftr-353	421	17	.	.	PUNCT
ftr-353	422	1	(	(	PUNCT
ftr-353	422	2	a	a	X
ftr-353	422	3	)	)	PUNCT
ftr-353	422	4	but	but	CCONJ
ftr-353	422	5	gas	gas	NOUN
ftr-353	422	6	prices	price	NOUN
ftr-353	422	7	abruptly	abruptly	ADV
ftr-353	422	8	declined	decline	VERB
ftr-353	422	9	in	in	ADP
ftr-353	422	10	fall	fall	NOUN
ftr-353	422	11	2008	2008	NUM
ftr-353	422	12	.	.	PUNCT
ftr-353	423	1	rev	rev	PROPN
ftr-353	423	2	.	.	PROPN
ftr-353	423	3	proc	proc	PROPN
ftr-353	423	4	.	.	PUNCT
ftr-353	424	1	2008	2008	NUM
ftr-353	424	2	-	-	SYM
ftr-353	424	3	72	72	NUM
ftr-353	424	4	,	,	PUNCT
ftr-353	424	5	2008	2008	NUM
ftr-353	424	6	-	-	SYM
ftr-353	424	7	50	50	NUM
ftr-353	424	8	i.r.b	i.r.b	NOUN
ftr-353	424	9	.	.	PUNCT
ftr-353	425	1	1286	1286	NUM
ftr-353	425	2	(	(	PUNCT
ftr-353	425	3	11/24/08	11/24/08	NUM
ftr-353	425	4	)	)	PUNCT
ftr-353	425	5	.	.	PUNCT
ftr-353	426	1	the	the	DET
ftr-353	426	2	business	business	NOUN
ftr-353	426	3	mileage	mileage	NOUN
ftr-353	426	4	rate	rate	NOUN
ftr-353	426	5	for	for	ADP
ftr-353	426	6	2009	2009	NUM
ftr-353	426	7	will	will	AUX
ftr-353	426	8	be	be	AUX
ftr-353	426	9	55	55	NUM
ftr-353	426	10	cents	cent	NOUN
ftr-353	426	11	per	per	ADP
ftr-353	426	12	mile	mile	NOUN
ftr-353	426	13	–	–	PUNCT
ftr-353	426	14	a	a	DET
ftr-353	426	15	decrease	decrease	NOUN
ftr-353	426	16	of	of	ADP
ftr-353	426	17	3.5	3.5	NUM
ftr-353	426	18	cents	cent	NOUN
ftr-353	426	19	per	per	ADP
ftr-353	426	20	mile	mile	NOUN
ftr-353	426	21	–	–	PUNCT
ftr-353	426	22	and	and	CCONJ
ftr-353	426	23	that	that	SCONJ
ftr-353	426	24	the	the	DET
ftr-353	426	25	medical	medical	ADJ
ftr-353	426	26	/	/	SYM
ftr-353	426	27	moving	move	VERB
ftr-353	426	28	rate	rate	NOUN
ftr-353	426	29	will	will	AUX
ftr-353	426	30	decrease	decrease	VERB
ftr-353	426	31	by	by	ADP
ftr-353	426	32	three	three	NUM
ftr-353	426	33	cents	cent	NOUN
ftr-353	426	34	to	to	ADP
ftr-353	426	35	24	24	NUM
ftr-353	426	36	cents	cent	NOUN
ftr-353	426	37	per	per	ADP
ftr-353	426	38	mile	mile	NOUN
ftr-353	426	39	.	.	PUNCT
ftr-353	427	1	the	the	DET
ftr-353	427	2	statutory	statutory	ADJ
ftr-353	427	3	rate	rate	NOUN
ftr-353	427	4	for	for	ADP
ftr-353	427	5	charitable	charitable	ADJ
ftr-353	427	6	mileage	mileage	NOUN
ftr-353	427	7	under	under	ADP
ftr-353	427	8	§	§	PROPN
ftr-353	427	9	170(i	170(i	NUM
ftr-353	427	10	)	)	PUNCT
ftr-353	427	11	remains	remain	VERB
ftr-353	427	12	at	at	ADP
ftr-353	427	13	14	14	NUM
ftr-353	427	14	cents	cent	NOUN
ftr-353	427	15	per	per	ADP
ftr-353	427	16	mile	mile	NOUN
ftr-353	427	17	.	.	PUNCT
ftr-353	428	1	(	(	PUNCT
ftr-353	428	2	b	b	X
ftr-353	428	3	)	)	PUNCT
ftr-353	428	4	mileage	mileage	NOUN
ftr-353	428	5	rates	rate	NOUN
ftr-353	428	6	for	for	ADP
ftr-353	428	7	2010	2010	NUM
ftr-353	428	8	.	.	PUNCT
ftr-353	429	1	rev	rev	PROPN
ftr-353	429	2	.	.	PROPN
ftr-353	429	3	proc	proc	PROPN
ftr-353	429	4	.	.	PROPN
ftr-353	430	1	200954	200954	NUM
ftr-353	430	2	,	,	PUNCT
ftr-353	430	3	2009	2009	NUM
ftr-353	430	4	-	-	SYM
ftr-353	430	5	51	51	NUM
ftr-353	430	6	i.r.b	i.r.b	NOUN
ftr-353	430	7	.	.	PUNCT
ftr-353	431	1	930	930	NUM
ftr-353	431	2	(	(	PUNCT
ftr-353	431	3	12/03/09	12/03/09	NUM
ftr-353	431	4	)	)	PUNCT
ftr-353	431	5	.	.	PUNCT
ftr-353	432	1	mileage	mileage	NOUN
ftr-353	432	2	rates	rate	NOUN
ftr-353	432	3	for	for	ADP
ftr-353	432	4	business	business	NOUN
ftr-353	432	5	travel	travel	NOUN
ftr-353	432	6	after	after	ADP
ftr-353	432	7	january	january	PROPN
ftr-353	432	8	1	1	NUM
ftr-353	432	9	,	,	PUNCT
ftr-353	432	10	2010	2010	NUM
ftr-353	432	11	drop	drop	VERB
ftr-353	432	12	to	to	ADP
ftr-353	432	13	50	50	NUM
ftr-353	432	14	cents	cent	NOUN
ftr-353	432	15	per	per	ADP
ftr-353	432	16	mile	mile	NOUN
ftr-353	432	17	,	,	PUNCT
ftr-353	432	18	remain	remain	VERB
ftr-353	432	19	at	at	ADP
ftr-353	432	20	14	14	NUM
ftr-353	432	21	cents	cent	NOUN
ftr-353	432	22	for	for	ADP
ftr-353	432	23	charitable	charitable	ADJ
ftr-353	432	24	use	use	NOUN
ftr-353	432	25	,	,	PUNCT
ftr-353	432	26	and	and	CCONJ
ftr-353	432	27	drop	drop	VERB
ftr-353	432	28	to	to	ADP
ftr-353	432	29	16.5	16.5	NUM
ftr-353	432	30	cents	cent	NOUN
ftr-353	432	31	for	for	ADP
ftr-353	432	32	medical	medical	ADJ
ftr-353	432	33	or	or	CCONJ
ftr-353	432	34	moving	move	VERB
ftr-353	432	35	use	use	NOUN
ftr-353	432	36	.	.	PUNCT
ftr-353	433	1	2010	2010	NUM
ftr-353	433	2	]	]	PUNCT
ftr-353	433	3	recent	recent	ADJ
ftr-353	433	4	developments	development	NOUN
ftr-353	433	5	in	in	ADP
ftr-353	433	6	federal	federal	ADJ
ftr-353	433	7	income	income	NOUN
ftr-353	433	8	taxation	taxation	NOUN
ftr-353	433	9	102	102	NUM
ftr-353	433	10	2	2	NUM
ftr-353	433	11	.	.	PUNCT
ftr-353	433	12	have	have	AUX
ftr-353	433	13	you	you	PRON
ftr-353	433	14	documented	document	VERB
ftr-353	433	15	that	that	SCONJ
ftr-353	433	16	your	your	PRON
ftr-353	433	17	own	own	ADJ
ftr-353	433	18	cell	cell	NOUN
ftr-353	433	19	phone	phone	NOUN
ftr-353	433	20	is	be	AUX
ftr-353	433	21	used	use	VERB
ftr-353	433	22	for	for	ADP
ftr-353	433	23	business	business	NOUN
ftr-353	433	24	rather	rather	ADV
ftr-353	433	25	than	than	ADP
ftr-353	433	26	personal	personal	ADJ
ftr-353	433	27	purposes	purpose	NOUN
ftr-353	433	28	?	?	PUNCT
ftr-353	434	1	tash	tash	PROPN
ftr-353	434	2	v.	v.	PROPN
ftr-353	434	3	commissioner	commissioner	PROPN
ftr-353	434	4	,	,	PUNCT
ftr-353	434	5	t.c	t.c	PROPN
ftr-353	434	6	.	.	PROPN
ftr-353	434	7	memo	memo	NOUN
ftr-353	434	8	.	.	PUNCT
ftr-353	435	1	2008	2008	NUM
ftr-353	435	2	-	-	SYM
ftr-353	435	3	120	120	NUM
ftr-353	435	4	(	(	PUNCT
ftr-353	435	5	4/29/08	4/29/08	NUM
ftr-353	435	6	)	)	PUNCT
ftr-353	435	7	.	.	PUNCT
ftr-353	436	1	among	among	ADP
ftr-353	436	2	the	the	DET
ftr-353	436	3	many	many	ADJ
ftr-353	436	4	deductions	deduction	NOUN
ftr-353	436	5	claimed	claim	VERB
ftr-353	436	6	by	by	ADP
ftr-353	436	7	a	a	DET
ftr-353	436	8	lawyer	lawyer	NOUN
ftr-353	436	9	that	that	PRON
ftr-353	436	10	judge	judge	NOUN
ftr-353	436	11	haines	haine	NOUN
ftr-353	436	12	disallowed	disallow	VERB
ftr-353	436	13	was	be	AUX
ftr-353	436	14	the	the	DET
ftr-353	436	15	deduction	deduction	NOUN
ftr-353	436	16	claimed	claim	VERB
ftr-353	436	17	for	for	ADP
ftr-353	436	18	his	his	PRON
ftr-353	436	19	cellular	cellular	ADJ
ftr-353	436	20	telephone	telephone	NOUN
ftr-353	436	21	,	,	PUNCT
ftr-353	436	22	because	because	SCONJ
ftr-353	436	23	“	"	PUNCT
ftr-353	436	24	[	[	X
ftr-353	436	25	t]he	t]he	ADV
ftr-353	436	26	record	record	NOUN
ftr-353	436	27	did	do	AUX
ftr-353	436	28	not	not	PART
ftr-353	436	29	indicate	indicate	VERB
ftr-353	436	30	whether	whether	SCONJ
ftr-353	436	31	petitioner	petitioner	NOUN
ftr-353	436	32	used	use	VERB
ftr-353	436	33	his	his	PRON
ftr-353	436	34	cellular	cellular	ADJ
ftr-353	436	35	telephone	telephone	NOUN
ftr-353	436	36	for	for	ADP
ftr-353	436	37	business	business	NOUN
ftr-353	436	38	and/or	and/or	CCONJ
ftr-353	436	39	personal	personal	ADJ
ftr-353	436	40	calls	call	NOUN
ftr-353	436	41	.	.	PUNCT
ftr-353	436	42	”	"	PUNCT
ftr-353	437	1	inasmuch	inasmuch	ADJ
ftr-353	437	2	as	as	SCONJ
ftr-353	437	3	cell	cell	NOUN
ftr-353	437	4	phones	phone	NOUN
ftr-353	437	5	are	be	AUX
ftr-353	437	6	listed	list	VERB
ftr-353	437	7	property	property	NOUN
ftr-353	437	8	,	,	PUNCT
ftr-353	437	9	reg	reg	NOUN
ftr-353	437	10	.	.	PUNCT
ftr-353	438	1	§	§	PROPN
ftr-353	438	2	1.2745(c	1.2745(c	NUM
ftr-353	438	3	)	)	PUNCT
ftr-353	438	4	and	and	CCONJ
ftr-353	438	5	(	(	PUNCT
ftr-353	438	6	f	f	X
ftr-353	438	7	)	)	PUNCT
ftr-353	438	8	require	require	VERB
ftr-353	438	9	substantiation	substantiation	NOUN
ftr-353	438	10	for	for	ADP
ftr-353	438	11	the	the	DET
ftr-353	438	12	deduction	deduction	NOUN
ftr-353	438	13	.	.	PUNCT
ftr-353	439	1	(	(	PUNCT
ftr-353	439	2	a	a	X
ftr-353	439	3	)	)	PUNCT
ftr-353	439	4	how	how	SCONJ
ftr-353	439	5	do	do	AUX
ftr-353	439	6	you	you	PRON
ftr-353	439	7	steer	steer	VERB
ftr-353	439	8	the	the	DET
ftr-353	439	9	car	car	NOUN
ftr-353	439	10	?	?	PUNCT
ftr-353	440	1	it	it	PRON
ftr-353	440	2	might	might	AUX
ftr-353	440	3	or	or	CCONJ
ftr-353	440	4	might	might	AUX
ftr-353	440	5	not	not	PART
ftr-353	440	6	be	be	AUX
ftr-353	440	7	ok	ok	ADJ
ftr-353	440	8	to	to	PART
ftr-353	440	9	drive	drive	VERB
ftr-353	440	10	while	while	SCONJ
ftr-353	440	11	talking	talk	VERB
ftr-353	440	12	on	on	ADP
ftr-353	440	13	your	your	PRON
ftr-353	440	14	cell	cell	NOUN
ftr-353	440	15	phone	phone	NOUN
ftr-353	440	16	,	,	PUNCT
ftr-353	440	17	but	but	CCONJ
ftr-353	440	18	it	it	PRON
ftr-353	440	19	is	be	AUX
ftr-353	440	20	imperative	imperative	ADJ
ftr-353	440	21	to	to	PART
ftr-353	440	22	take	take	VERB
ftr-353	440	23	notes	note	NOUN
ftr-353	440	24	in	in	ADP
ftr-353	440	25	your	your	PRON
ftr-353	440	26	log	log	NOUN
ftr-353	440	27	book	book	NOUN
ftr-353	440	28	while	while	SCONJ
ftr-353	440	29	chatting	chat	VERB
ftr-353	440	30	on	on	ADP
ftr-353	440	31	the	the	DET
ftr-353	440	32	phone	phone	NOUN
ftr-353	440	33	.	.	PUNCT
ftr-353	441	1	alami	alami	PROPN
ftr-353	441	2	v.	v.	PROPN
ftr-353	441	3	commissioner	commissioner	PROPN
ftr-353	441	4	,	,	PUNCT
ftr-353	441	5	t.c	t.c	PROPN
ftr-353	441	6	.	.	PROPN
ftr-353	441	7	memo	memo	NOUN
ftr-353	441	8	.	.	PUNCT
ftr-353	442	1	2009	2009	NUM
ftr-353	442	2	-	-	SYM
ftr-353	442	3	42	42	NUM
ftr-353	442	4	(	(	PUNCT
ftr-353	442	5	2/23/09	2/23/09	NUM
ftr-353	442	6	)	)	PUNCT
ftr-353	442	7	.	.	PUNCT
ftr-353	443	1	judge	judge	PROPN
ftr-353	443	2	vasquez	vasquez	PROPN
ftr-353	443	3	denied	deny	VERB
ftr-353	443	4	the	the	DET
ftr-353	443	5	taxpayer	taxpayer	NOUN
ftr-353	443	6	’s	’s	PART
ftr-353	443	7	claimed	claim	VERB
ftr-353	443	8	business	business	NOUN
ftr-353	443	9	deductions	deduction	NOUN
ftr-353	443	10	for	for	ADP
ftr-353	443	11	cellular	cellular	ADJ
ftr-353	443	12	telephone	telephone	NOUN
ftr-353	443	13	service	service	NOUN
ftr-353	443	14	because	because	SCONJ
ftr-353	443	15	the	the	DET
ftr-353	443	16	taxpayer	taxpayer	NOUN
ftr-353	443	17	failed	fail	VERB
ftr-353	443	18	to	to	PART
ftr-353	443	19	establish	establish	VERB
ftr-353	443	20	the	the	DET
ftr-353	443	21	amount	amount	NOUN
ftr-353	443	22	of	of	ADP
ftr-353	443	23	time	time	NOUN
ftr-353	443	24	he	he	PRON
ftr-353	443	25	used	use	VERB
ftr-353	443	26	his	his	PRON
ftr-353	443	27	cell	cell	NOUN
ftr-353	443	28	phone	phone	NOUN
ftr-353	443	29	for	for	ADP
ftr-353	443	30	business	business	NOUN
ftr-353	443	31	and	and	CCONJ
ftr-353	443	32	personal	personal	ADJ
ftr-353	443	33	purposes	purpose	NOUN
ftr-353	443	34	.	.	PUNCT
ftr-353	444	1	a	a	DET
ftr-353	444	2	cellular	cellular	ADJ
ftr-353	444	3	phone	phone	NOUN
ftr-353	444	4	is	be	AUX
ftr-353	444	5	“	"	PUNCT
ftr-353	444	6	listed	list	VERB
ftr-353	444	7	property	property	NOUN
ftr-353	444	8	”	"	PUNCT
ftr-353	444	9	that	that	PRON
ftr-353	444	10	is	be	AUX
ftr-353	444	11	subject	subject	ADJ
ftr-353	444	12	to	to	ADP
ftr-353	444	13	the	the	DET
ftr-353	444	14	strict	strict	ADJ
ftr-353	444	15	substantiation	substantiation	NOUN
ftr-353	444	16	requirements	requirement	NOUN
ftr-353	444	17	of	of	ADP
ftr-353	444	18	§	§	PROPN
ftr-353	444	19	274(d	274(d	PROPN
ftr-353	444	20	)	)	PUNCT
ftr-353	444	21	pursuant	pursuant	NOUN
ftr-353	444	22	to	to	ADP
ftr-353	444	23	§	§	PROPN
ftr-353	444	24	280f(d)(4)(a)(v	280f(d)(4)(a)(v	NUM
ftr-353	444	25	)	)	PUNCT
ftr-353	444	26	,	,	PUNCT
ftr-353	444	27	and	and	CCONJ
ftr-353	444	28	a	a	DET
ftr-353	444	29	taxpayer	taxpayer	NOUN
ftr-353	444	30	must	must	AUX
ftr-353	444	31	establish	establish	VERB
ftr-353	444	32	the	the	DET
ftr-353	444	33	amount	amount	NOUN
ftr-353	444	34	of	of	ADP
ftr-353	444	35	business	business	NOUN
ftr-353	444	36	use	use	NOUN
ftr-353	444	37	and	and	CCONJ
ftr-353	444	38	the	the	DET
ftr-353	444	39	amount	amount	NOUN
ftr-353	444	40	of	of	ADP
ftr-353	444	41	total	total	ADJ
ftr-353	444	42	use	use	NOUN
ftr-353	444	43	for	for	ADP
ftr-353	444	44	the	the	DET
ftr-353	444	45	property	property	NOUN
ftr-353	444	46	to	to	PART
ftr-353	444	47	substantiate	substantiate	VERB
ftr-353	444	48	the	the	DET
ftr-353	444	49	amount	amount	NOUN
ftr-353	444	50	of	of	ADP
ftr-353	444	51	expenses	expense	NOUN
ftr-353	444	52	for	for	ADP
ftr-353	444	53	listed	list	VERB
ftr-353	444	54	property	property	NOUN
ftr-353	444	55	.	.	PUNCT
ftr-353	445	1	an	an	DET
ftr-353	445	2	alternative	alternative	ADJ
ftr-353	445	3	ground	ground	NOUN
ftr-353	445	4	for	for	ADP
ftr-353	445	5	denying	deny	VERB
ftr-353	445	6	the	the	DET
ftr-353	445	7	deduction	deduction	NOUN
ftr-353	445	8	was	be	AUX
ftr-353	445	9	that	that	SCONJ
ftr-353	445	10	the	the	DET
ftr-353	445	11	taxpayer	taxpayer	NOUN
ftr-353	445	12	’s	’s	PART
ftr-353	445	13	employer	employer	NOUN
ftr-353	445	14	did	do	AUX
ftr-353	445	15	not	not	PART
ftr-353	445	16	require	require	VERB
ftr-353	445	17	that	that	SCONJ
ftr-353	445	18	he	he	PRON
ftr-353	445	19	have	have	VERB
ftr-353	445	20	a	a	DET
ftr-353	445	21	cell	cell	NOUN
ftr-353	445	22	phone	phone	NOUN
ftr-353	445	23	.	.	PUNCT
ftr-353	446	1	•	•	NUM
ftr-353	446	2	query	query	NOUN
ftr-353	446	3	whether	whether	SCONJ
ftr-353	446	4	there	there	PRON
ftr-353	446	5	are	be	VERB
ftr-353	446	6	employer	employer	NOUN
ftr-353	446	7	reporting	report	VERB
ftr-353	446	8	obligations	obligation	NOUN
ftr-353	446	9	with	with	ADP
ftr-353	446	10	respect	respect	NOUN
ftr-353	446	11	to	to	ADP
ftr-353	446	12	cell	cell	NOUN
ftr-353	446	13	phones	phone	NOUN
ftr-353	446	14	furnished	furnish	VERB
ftr-353	446	15	to	to	ADP
ftr-353	446	16	employees	employee	NOUN
ftr-353	446	17	who	who	PRON
ftr-353	446	18	fail	fail	VERB
ftr-353	446	19	to	to	PART
ftr-353	446	20	keep	keep	VERB
ftr-353	446	21	records	record	NOUN
ftr-353	446	22	?	?	PUNCT
ftr-353	447	1	(	(	PUNCT
ftr-353	447	2	b	b	X
ftr-353	447	3	)	)	PUNCT
ftr-353	447	4	but	but	CCONJ
ftr-353	447	5	,	,	PUNCT
ftr-353	447	6	simplified	simplify	VERB
ftr-353	447	7	methods	method	NOUN
ftr-353	447	8	for	for	ADP
ftr-353	447	9	reporting	report	VERB
ftr-353	447	10	cell	cell	NOUN
ftr-353	447	11	phone	phone	NOUN
ftr-353	447	12	use	use	NOUN
ftr-353	447	13	are	be	AUX
ftr-353	447	14	under	under	ADP
ftr-353	447	15	consideration	consideration	NOUN
ftr-353	447	16	.	.	PUNCT
ftr-353	448	1	notice	notice	VERB
ftr-353	448	2	2009	2009	NUM
ftr-353	448	3	-	-	SYM
ftr-353	448	4	46	46	NUM
ftr-353	448	5	,	,	PUNCT
ftr-353	448	6	2009	2009	NUM
ftr-353	448	7	-	-	SYM
ftr-353	448	8	23	23	NUM
ftr-353	448	9	i.r.b	i.r.b	NOUN
ftr-353	448	10	.	.	PUNCT
ftr-353	449	1	1068	1068	NUM
ftr-353	449	2	(	(	PUNCT
ftr-353	449	3	6/8/09	6/8/09	NUM
ftr-353	449	4	)	)	PUNCT
ftr-353	449	5	.	.	PUNCT
ftr-353	450	1	irs	irs	PROPN
ftr-353	450	2	is	be	AUX
ftr-353	450	3	considering	consider	VERB
ftr-353	450	4	methods	method	NOUN
ftr-353	450	5	to	to	PART
ftr-353	450	6	simplify	simplify	VERB
ftr-353	450	7	treatment	treatment	NOUN
ftr-353	450	8	of	of	ADP
ftr-353	450	9	employerprovided	employerprovided	ADJ
ftr-353	450	10	cell	cell	NOUN
ftr-353	450	11	phones	phone	NOUN
ftr-353	450	12	,	,	PUNCT
ftr-353	450	13	including	include	VERB
ftr-353	450	14	:	:	PUNCT
ftr-353	450	15	(	(	PUNCT
ftr-353	450	16	1	1	X
ftr-353	450	17	)	)	PUNCT
ftr-353	450	18	a	a	DET
ftr-353	450	19	“	"	PUNCT
ftr-353	450	20	minimal	minimal	ADJ
ftr-353	450	21	personal	personal	ADJ
ftr-353	450	22	use	use	NOUN
ftr-353	450	23	method	method	NOUN
ftr-353	450	24	”	"	PUNCT
ftr-353	450	25	(	(	PUNCT
ftr-353	450	26	if	if	SCONJ
ftr-353	450	27	the	the	DET
ftr-353	450	28	employee	employee	NOUN
ftr-353	450	29	accounts	account	VERB
ftr-353	450	30	to	to	ADP
ftr-353	450	31	the	the	DET
ftr-353	450	32	employer	employer	NOUN
ftr-353	450	33	that	that	SCONJ
ftr-353	450	34	he	he	PRON
ftr-353	450	35	has	have	VERB
ftr-353	450	36	a	a	DET
ftr-353	450	37	personal	personal	ADJ
ftr-353	450	38	cell	cell	NOUN
ftr-353	450	39	phone	phone	NOUN
ftr-353	450	40	for	for	ADP
ftr-353	450	41	use	use	NOUN
ftr-353	450	42	during	during	ADP
ftr-353	450	43	business	business	NOUN
ftr-353	450	44	hours	hour	NOUN
ftr-353	450	45	)	)	PUNCT
ftr-353	450	46	;	;	PUNCT
ftr-353	450	47	and	and	CCONJ
ftr-353	450	48	(	(	PUNCT
ftr-353	450	49	2	2	X
ftr-353	450	50	)	)	PUNCT
ftr-353	450	51	a	a	DET
ftr-353	450	52	safe	safe	ADJ
ftr-353	450	53	harbor	harbor	NOUN
ftr-353	450	54	method	method	NOUN
ftr-353	450	55	under	under	ADP
ftr-353	450	56	which	which	PRON
ftr-353	450	57	an	an	DET
ftr-353	450	58	employer	employer	NOUN
ftr-353	450	59	would	would	AUX
ftr-353	450	60	treat	treat	VERB
ftr-353	450	61	75	75	NUM
ftr-353	450	62	percent	percent	NOUN
ftr-353	450	63	of	of	ADP
ftr-353	450	64	each	each	DET
ftr-353	450	65	employee	employee	NOUN
ftr-353	450	66	’s	’s	PART
ftr-353	450	67	use	use	NOUN
ftr-353	450	68	of	of	ADP
ftr-353	450	69	the	the	DET
ftr-353	450	70	cell	cell	NOUN
ftr-353	450	71	phone	phone	NOUN
ftr-353	450	72	as	as	ADP
ftr-353	450	73	business	business	NOUN
ftr-353	450	74	usage	usage	NOUN
ftr-353	450	75	.	.	PUNCT
ftr-353	451	1	•	•	NUM
ftr-353	451	2	in	in	ADP
ftr-353	451	3	a	a	DET
ftr-353	451	4	letter	letter	NOUN
ftr-353	451	5	to	to	PART
ftr-353	451	6	representative	representative	VERB
ftr-353	451	7	skelton	skelton	PROPN
ftr-353	451	8	,	,	PUNCT
ftr-353	451	9	info	info	NOUN
ftr-353	451	10	2009	2009	NUM
ftr-353	451	11	-	-	SYM
ftr-353	451	12	0141	0141	NUM
ftr-353	451	13	(	(	PUNCT
ftr-353	451	14	7/8/09	7/8/09	NUM
ftr-353	451	15	)	)	PUNCT
ftr-353	451	16	,	,	PUNCT
ftr-353	451	17	the	the	DET
ftr-353	451	18	irs	irs	PROPN
ftr-353	451	19	advised	advise	VERB
ftr-353	451	20	that	that	SCONJ
ftr-353	451	21	it	it	PRON
ftr-353	451	22	would	would	AUX
ftr-353	451	23	be	be	AUX
ftr-353	451	24	seeking	seek	VERB
ftr-353	451	25	clarifying	clarify	VERB
ftr-353	451	26	legislation	legislation	NOUN
ftr-353	451	27	from	from	ADP
ftr-353	451	28	congress	congress	PROPN
ftr-353	451	29	.	.	PUNCT
ftr-353	452	1	2009	2009	NUM
ftr-353	452	2	tnt	tnt	NOUN
ftr-353	452	3	216	216	NUM
ftr-353	452	4	-	-	SYM
ftr-353	452	5	62	62	NUM
ftr-353	452	6	.	.	PUNCT
ftr-353	453	1	(	(	PUNCT
ftr-353	453	2	c	c	X
ftr-353	453	3	)	)	PUNCT
ftr-353	453	4	and	and	CCONJ
ftr-353	453	5	the	the	DET
ftr-353	453	6	prez	prez	PROPN
ftr-353	453	7	says	say	VERB
ftr-353	453	8	to	to	ADP
ftr-353	453	9	congress	congress	PROPN
ftr-353	453	10	“	"	PUNCT
ftr-353	453	11	delist	delist	NOUN
ftr-353	453	12	”	"	PUNCT
ftr-353	453	13	cell	cell	NOUN
ftr-353	453	14	phones	phone	NOUN
ftr-353	453	15	.	.	PUNCT
ftr-353	454	1	president	president	PROPN
ftr-353	454	2	obama	obama	PROPN
ftr-353	454	3	’s	’s	PART
ftr-353	454	4	fiscal	fiscal	ADJ
ftr-353	454	5	year	year	NOUN
ftr-353	454	6	2011	2011	NUM
ftr-353	454	7	budget	budget	NOUN
ftr-353	454	8	calls	call	VERB
ftr-353	454	9	for	for	SCONJ
ftr-353	454	10	congress	congress	PROPN
ftr-353	454	11	to	to	PART
ftr-353	454	12	amend	amend	VERB
ftr-353	454	13	§	§	PROPN
ftr-353	454	14	280f	280f	PROPN
ftr-353	454	15	to	to	PART
ftr-353	454	16	remove	remove	VERB
ftr-353	454	17	cellular	cellular	ADJ
ftr-353	454	18	telephones	telephone	NOUN
ftr-353	454	19	form	form	VERB
ftr-353	454	20	the	the	DET
ftr-353	454	21	category	category	NOUN
ftr-353	454	22	of	of	ADP
ftr-353	454	23	listed	list	VERB
ftr-353	454	24	property	property	NOUN
ftr-353	454	25	,	,	PUNCT
ftr-353	454	26	thereby	thereby	ADV
ftr-353	454	27	“	"	PUNCT
ftr-353	454	28	effectively	effectively	ADV
ftr-353	454	29	removing	remove	VERB
ftr-353	454	30	the	the	DET
ftr-353	454	31	requirement	requirement	NOUN
ftr-353	454	32	of	of	ADP
ftr-353	454	33	strict	strict	ADJ
ftr-353	454	34	substantiation	substantiation	NOUN
ftr-353	454	35	and	and	CCONJ
ftr-353	454	36	the	the	DET
ftr-353	454	37	limitation	limitation	NOUN
ftr-353	454	38	on	on	ADP
ftr-353	454	39	depreciation	depreciation	NOUN
ftr-353	454	40	deductions	deduction	NOUN
ftr-353	454	41	.	.	PUNCT
ftr-353	454	42	”	"	PUNCT
ftr-353	455	1	department	department	NOUN
ftr-353	455	2	of	of	ADP
ftr-353	455	3	the	the	DET
ftr-353	455	4	treasury	treasury	NOUN
ftr-353	455	5	,	,	PUNCT
ftr-353	455	6	general	general	ADJ
ftr-353	455	7	explanations	explanation	NOUN
ftr-353	455	8	of	of	ADP
ftr-353	455	9	the	the	DET
ftr-353	455	10	administrations	administration	NOUN
ftr-353	455	11	fiscal	fiscal	ADJ
ftr-353	455	12	year	year	NOUN
ftr-353	455	13	2011	2011	NUM
ftr-353	455	14	103	103	NUM
ftr-353	455	15	florida	florida	PROPN
ftr-353	455	16	tax	tax	NOUN
ftr-353	455	17	review	review	NOUN
ftr-353	456	1	[	[	X
ftr-353	456	2	vol	vol	NOUN
ftr-353	456	3	.	.	PUNCT
ftr-353	457	1	10	10	NUM
ftr-353	457	2	:	:	PUNCT
ftr-353	457	3	si	si	NOUN
ftr-353	457	4	revenue	revenue	NOUN
ftr-353	457	5	proposals	proposal	NOUN
ftr-353	457	6	26	26	NUM
ftr-353	457	7	(	(	PUNCT
ftr-353	457	8	february	february	NOUN
ftr-353	457	9	2010	2010	NUM
ftr-353	457	10	)	)	PUNCT
ftr-353	457	11	.	.	PUNCT
ftr-353	458	1	the	the	DET
ftr-353	458	2	substantiation	substantiation	NOUN
ftr-353	458	3	requirements	requirement	NOUN
ftr-353	458	4	are	be	AUX
ftr-353	458	5	“	"	PUNCT
ftr-353	458	6	burdensome	burdensome	ADJ
ftr-353	458	7	for	for	ADP
ftr-353	458	8	employers	employer	NOUN
ftr-353	458	9	;	;	PUNCT
ftr-353	458	10	”	"	PUNCT
ftr-353	458	11	it	it	PRON
ftr-353	458	12	is	be	AUX
ftr-353	458	13	difficult	difficult	ADJ
ftr-353	458	14	to	to	PART
ftr-353	458	15	document	document	VERB
ftr-353	458	16	the	the	DET
ftr-353	458	17	cost	cost	NOUN
ftr-353	458	18	of	of	ADP
ftr-353	458	19	cell	cell	NOUN
ftr-353	458	20	phone	phone	NOUN
ftr-353	458	21	calls	call	NOUN
ftr-353	458	22	,	,	PUNCT
ftr-353	458	23	and	and	CCONJ
ftr-353	458	24	“	"	PUNCT
ftr-353	458	25	the	the	DET
ftr-353	458	26	cost	cost	NOUN
ftr-353	458	27	of	of	ADP
ftr-353	458	28	accounting	account	VERB
ftr-353	458	29	for	for	ADP
ftr-353	458	30	personal	personal	ADJ
ftr-353	458	31	use	use	NOUN
ftr-353	458	32	often	often	ADV
ftr-353	458	33	exceeds	exceed	VERB
ftr-353	458	34	the	the	DET
ftr-353	458	35	amount	amount	NOUN
ftr-353	458	36	of	of	ADP
ftr-353	458	37	any	any	DET
ftr-353	458	38	resulting	result	VERB
ftr-353	458	39	income	income	NOUN
ftr-353	458	40	.	.	PUNCT
ftr-353	458	41	”	"	PUNCT
ftr-353	459	1	the	the	DET
ftr-353	459	2	proposal	proposal	NOUN
ftr-353	459	3	specifically	specifically	ADV
ftr-353	459	4	contemplates	contemplate	VERB
ftr-353	459	5	that	that	SCONJ
ftr-353	459	6	“	"	PUNCT
ftr-353	459	7	a	a	DET
ftr-353	459	8	cell	cell	NOUN
ftr-353	459	9	phone	phone	NOUN
ftr-353	459	10	(	(	PUNCT
ftr-353	459	11	or	or	CCONJ
ftr-353	459	12	other	other	ADJ
ftr-353	459	13	similar	similar	ADJ
ftr-353	459	14	telecommunications	telecommunication	NOUN
ftr-353	459	15	equipment	equipment	NOUN
ftr-353	459	16	)	)	PUNCT
ftr-353	459	17	provided	provide	VERB
ftr-353	459	18	primarily	primarily	ADV
ftr-353	459	19	for	for	ADP
ftr-353	459	20	business	business	NOUN
ftr-353	459	21	purposes	purpose	NOUN
ftr-353	459	22	would	would	AUX
ftr-353	459	23	be	be	AUX
ftr-353	459	24	excluded	exclude	VERB
ftr-353	459	25	from	from	ADP
ftr-353	459	26	gross	gross	ADJ
ftr-353	459	27	income	income	NOUN
ftr-353	459	28	.	.	PUNCT
ftr-353	459	29	”	"	PUNCT
ftr-353	460	1	3	3	NUM
ftr-353	460	2	.	.	X
ftr-353	460	3	throw	throw	VERB
ftr-353	460	4	another	another	DET
ftr-353	460	5	log	log	NOUN
ftr-353	460	6	on	on	ADP
ftr-353	460	7	the	the	DET
ftr-353	460	8	fire	fire	NOUN
ftr-353	460	9	!	!	PUNCT
ftr-353	461	1	loss	loss	NOUN
ftr-353	461	2	of	of	ADP
ftr-353	461	3	contemporaneous	contemporaneous	ADJ
ftr-353	461	4	§	§	PROPN
ftr-353	461	5	274(d	274(d	PROPN
ftr-353	461	6	)	)	PUNCT
ftr-353	461	7	mileage	mileage	NOUN
ftr-353	461	8	log	log	NOUN
ftr-353	461	9	in	in	ADP
ftr-353	461	10	a	a	DET
ftr-353	461	11	fire	fire	NOUN
ftr-353	461	12	does	do	AUX
ftr-353	461	13	n’t	not	PART
ftr-353	461	14	cause	cause	VERB
ftr-353	461	15	loss	loss	NOUN
ftr-353	461	16	of	of	ADP
ftr-353	461	17	mileage	mileage	NOUN
ftr-353	461	18	deductions	deduction	NOUN
ftr-353	461	19	too	too	ADV
ftr-353	461	20	.	.	PUNCT
ftr-353	462	1	freeman	freeman	PROPN
ftr-353	462	2	v.	v.	PROPN
ftr-353	462	3	commissioner	commissioner	PROPN
ftr-353	462	4	,	,	PUNCT
ftr-353	462	5	t.c	t.c	PROPN
ftr-353	462	6	.	.	PROPN
ftr-353	462	7	memo	memo	NOUN
ftr-353	462	8	.	.	PUNCT
ftr-353	463	1	2009	2009	NUM
ftr-353	463	2	-	-	SYM
ftr-353	463	3	213	213	NUM
ftr-353	463	4	(	(	PUNCT
ftr-353	463	5	9/16/09	9/16/09	NUM
ftr-353	463	6	)	)	PUNCT
ftr-353	463	7	.	.	PUNCT
ftr-353	464	1	judge	judge	PROPN
ftr-353	464	2	gustafson	gustafson	PROPN
ftr-353	464	3	allowed	allow	VERB
ftr-353	464	4	the	the	DET
ftr-353	464	5	taxpayer	taxpayer	NOUN
ftr-353	464	6	a	a	DET
ftr-353	464	7	deduction	deduction	NOUN
ftr-353	464	8	,	,	PUNCT
ftr-353	464	9	at	at	ADP
ftr-353	464	10	mileage	mileage	NOUN
ftr-353	464	11	rates	rate	NOUN
ftr-353	464	12	,	,	PUNCT
ftr-353	464	13	for	for	ADP
ftr-353	464	14	business	business	NOUN
ftr-353	464	15	use	use	NOUN
ftr-353	464	16	of	of	ADP
ftr-353	464	17	his	his	PRON
ftr-353	464	18	automobile	automobile	NOUN
ftr-353	464	19	on	on	ADP
ftr-353	464	20	the	the	DET
ftr-353	464	21	basis	basis	NOUN
ftr-353	464	22	of	of	ADP
ftr-353	464	23	the	the	DET
ftr-353	464	24	taxpayer	taxpayer	NOUN
ftr-353	464	25	’s	’s	PART
ftr-353	464	26	credible	credible	ADJ
ftr-353	464	27	testimony	testimony	NOUN
ftr-353	464	28	regarding	regard	VERB
ftr-353	464	29	the	the	DET
ftr-353	464	30	route	route	NOUN
ftr-353	464	31	he	he	PRON
ftr-353	464	32	drove	drive	VERB
ftr-353	464	33	in	in	ADP
ftr-353	464	34	connection	connection	NOUN
ftr-353	464	35	with	with	ADP
ftr-353	464	36	his	his	PRON
ftr-353	464	37	auto	auto	NOUN
ftr-353	464	38	parts	part	NOUN
ftr-353	464	39	delivery	delivery	NOUN
ftr-353	464	40	business	business	NOUN
ftr-353	464	41	.	.	PUNCT
ftr-353	465	1	the	the	DET
ftr-353	465	2	taxpayer	taxpayer	NOUN
ftr-353	465	3	had	have	AUX
ftr-353	465	4	maintained	maintain	VERB
ftr-353	465	5	and	and	CCONJ
ftr-353	465	6	at	at	ADP
ftr-353	465	7	one	one	NUM
ftr-353	465	8	time	time	NOUN
ftr-353	465	9	possessed	possess	VERB
ftr-353	465	10	adequate	adequate	ADJ
ftr-353	465	11	documentation	documentation	NOUN
ftr-353	465	12	,	,	PUNCT
ftr-353	465	13	in	in	ADP
ftr-353	465	14	the	the	DET
ftr-353	465	15	form	form	NOUN
ftr-353	465	16	of	of	ADP
ftr-353	465	17	a	a	DET
ftr-353	465	18	daily	daily	ADJ
ftr-353	465	19	log	log	NOUN
ftr-353	465	20	,	,	PUNCT
ftr-353	465	21	to	to	PART
ftr-353	465	22	comply	comply	VERB
ftr-353	465	23	with	with	ADP
ftr-353	465	24	§	§	PROPN
ftr-353	465	25	274(d	274(d	PROPN
ftr-353	465	26	)	)	PUNCT
ftr-353	465	27	,	,	PUNCT
ftr-353	465	28	but	but	CCONJ
ftr-353	465	29	his	his	PRON
ftr-353	465	30	failure	failure	NOUN
ftr-353	465	31	to	to	PART
ftr-353	465	32	produce	produce	VERB
ftr-353	465	33	that	that	DET
ftr-353	465	34	daily	daily	ADJ
ftr-353	465	35	log	log	NOUN
ftr-353	465	36	was	be	AUX
ftr-353	465	37	the	the	DET
ftr-353	465	38	result	result	NOUN
ftr-353	465	39	of	of	ADP
ftr-353	465	40	an	an	DET
ftr-353	465	41	accidental	accidental	ADJ
ftr-353	465	42	fire	fire	NOUN
ftr-353	465	43	that	that	PRON
ftr-353	465	44	destroyed	destroy	VERB
ftr-353	465	45	his	his	PRON
ftr-353	465	46	house	house	NOUN
ftr-353	465	47	and	and	CCONJ
ftr-353	465	48	the	the	DET
ftr-353	465	49	logbook	logbook	NOUN
ftr-353	465	50	.	.	PUNCT
ftr-353	466	1	reg	reg	NOUN
ftr-353	466	2	.	.	PUNCT
ftr-353	467	1	§	§	PROPN
ftr-353	467	2	1.2745t(c)(5	1.2745t(c)(5	NUM
ftr-353	467	3	)	)	PUNCT
ftr-353	467	4	allows	allow	VERB
ftr-353	467	5	a	a	DET
ftr-353	467	6	taxpayer	taxpayer	NOUN
ftr-353	467	7	to	to	PART
ftr-353	467	8	“	"	PUNCT
ftr-353	467	9	substantiate	substantiate	VERB
ftr-353	467	10	a	a	DET
ftr-353	467	11	deduction	deduction	NOUN
ftr-353	467	12	by	by	ADP
ftr-353	467	13	reasonable	reasonable	ADJ
ftr-353	467	14	reconstruction	reconstruction	NOUN
ftr-353	467	15	of	of	ADP
ftr-353	467	16	his	his	PRON
ftr-353	467	17	expenditures	expenditure	NOUN
ftr-353	467	18	or	or	CCONJ
ftr-353	467	19	use	use	NOUN
ftr-353	467	20	”	"	PUNCT
ftr-353	467	21	when	when	SCONJ
ftr-353	467	22	records	record	NOUN
ftr-353	467	23	are	be	AUX
ftr-353	467	24	lost	lose	VERB
ftr-353	467	25	through	through	ADP
ftr-353	467	26	circumstances	circumstance	NOUN
ftr-353	467	27	beyond	beyond	ADP
ftr-353	467	28	the	the	DET
ftr-353	467	29	taxpayer	taxpayer	NOUN
ftr-353	467	30	’s	’s	PART
ftr-353	467	31	control	control	NOUN
ftr-353	467	32	,	,	PUNCT
ftr-353	467	33	including	include	VERB
ftr-353	467	34	a	a	DET
ftr-353	467	35	fire	fire	NOUN
ftr-353	467	36	.	.	PUNCT
ftr-353	468	1	4	4	X
ftr-353	468	2	.	.	X
ftr-353	468	3	change	change	NOUN
ftr-353	468	4	of	of	ADP
ftr-353	468	5	bankruptcy	bankruptcy	NOUN
ftr-353	468	6	from	from	ADP
ftr-353	468	7	chapter	chapter	NOUN
ftr-353	468	8	11	11	NUM
ftr-353	468	9	to	to	ADP
ftr-353	468	10	chapter	chapter	NOUN
ftr-353	468	11	7	7	NUM
ftr-353	468	12	is	be	AUX
ftr-353	468	13	not	not	PART
ftr-353	468	14	a	a	DET
ftr-353	468	15	realization	realization	NOUN
ftr-353	468	16	event	event	NOUN
ftr-353	468	17	.	.	PUNCT
ftr-353	469	1	ferguson	ferguson	PROPN
ftr-353	469	2	v.	v.	PROPN
ftr-353	469	3	commissioner	commissioner	PROPN
ftr-353	469	4	,	,	PUNCT
ftr-353	469	5	568	568	NUM
ftr-353	469	6	f.3d	f.3d	NUM
ftr-353	469	7	498	498	NUM
ftr-353	469	8	(	(	PUNCT
ftr-353	469	9	5th	5th	ADJ
ftr-353	469	10	cir	cir	NOUN
ftr-353	469	11	.	.	PUNCT
ftr-353	470	1	5/12/09	5/12/09	NUM
ftr-353	470	2	)	)	PUNCT
ftr-353	470	3	.	.	PUNCT
ftr-353	471	1	the	the	DET
ftr-353	471	2	court	court	NOUN
ftr-353	471	3	rejected	reject	VERB
ftr-353	471	4	the	the	DET
ftr-353	471	5	taxpayer	taxpayer	NOUN
ftr-353	471	6	’s	’s	PART
ftr-353	471	7	argument	argument	NOUN
ftr-353	471	8	that	that	SCONJ
ftr-353	471	9	involuntary	involuntary	ADJ
ftr-353	471	10	conversion	conversion	NOUN
ftr-353	471	11	of	of	ADP
ftr-353	471	12	the	the	DET
ftr-353	471	13	taxpayer	taxpayer	NOUN
ftr-353	471	14	’s	’s	PART
ftr-353	471	15	chapter	chapter	NOUN
ftr-353	471	16	11	11	NUM
ftr-353	471	17	bankruptcy	bankruptcy	NOUN
ftr-353	471	18	to	to	ADP
ftr-353	471	19	chapter	chapter	NOUN
ftr-353	471	20	7	7	NUM
ftr-353	471	21	constituted	constitute	VERB
ftr-353	471	22	abandonment	abandonment	NOUN
ftr-353	471	23	in	in	ADP
ftr-353	471	24	that	that	DET
ftr-353	471	25	year	year	NOUN
ftr-353	471	26	of	of	ADP
ftr-353	471	27	farm	farm	NOUN
ftr-353	471	28	property	property	NOUN
ftr-353	471	29	within	within	ADP
ftr-353	471	30	the	the	DET
ftr-353	471	31	bankruptcy	bankruptcy	NOUN
ftr-353	471	32	estate	estate	NOUN
ftr-353	471	33	.	.	PUNCT
ftr-353	472	1	the	the	DET
ftr-353	472	2	taxpayer	taxpayer	NOUN
ftr-353	472	3	did	do	AUX
ftr-353	472	4	not	not	PART
ftr-353	472	5	realize	realize	VERB
ftr-353	472	6	loss	loss	NOUN
ftr-353	472	7	from	from	ADP
ftr-353	472	8	abandonment	abandonment	NOUN
ftr-353	472	9	of	of	ADP
ftr-353	472	10	bankruptcy	bankruptcy	NOUN
ftr-353	472	11	estate	estate	NOUN
ftr-353	472	12	property	property	NOUN
ftr-353	472	13	until	until	ADP
ftr-353	472	14	the	the	DET
ftr-353	472	15	following	following	ADJ
ftr-353	472	16	year	year	NOUN
ftr-353	472	17	when	when	SCONJ
ftr-353	472	18	the	the	DET
ftr-353	472	19	property	property	NOUN
ftr-353	472	20	was	be	AUX
ftr-353	472	21	sold	sell	VERB
ftr-353	472	22	at	at	ADP
ftr-353	472	23	a	a	DET
ftr-353	472	24	foreclosure	foreclosure	NOUN
ftr-353	472	25	sale	sale	NOUN
ftr-353	472	26	.	.	PUNCT
ftr-353	473	1	5	5	X
ftr-353	473	2	.	.	X
ftr-353	473	3	these	these	DET
ftr-353	473	4	pay	pay	NOUN
ftr-353	473	5	-	-	PUNCT
ftr-353	473	6	phone	phone	NOUN
ftr-353	473	7	tax	tax	NOUN
ftr-353	473	8	shelters	shelter	NOUN
ftr-353	473	9	work	work	VERB
ftr-353	473	10	about	about	ADP
ftr-353	473	11	as	as	ADV
ftr-353	473	12	well	well	ADV
ftr-353	473	13	as	as	ADP
ftr-353	473	14	pay	pay	VERB
ftr-353	473	15	phones	phone	NOUN
ftr-353	473	16	do	do	VERB
ftr-353	473	17	.	.	PUNCT
ftr-353	474	1	doherty	doherty	PROPN
ftr-353	474	2	v.	v.	PROPN
ftr-353	474	3	commissioner	commissioner	PROPN
ftr-353	474	4	,	,	PUNCT
ftr-353	474	5	t.c	t.c	PROPN
ftr-353	474	6	.	.	PROPN
ftr-353	474	7	memo	memo	NOUN
ftr-353	474	8	.	.	PUNCT
ftr-353	475	1	2009	2009	NUM
ftr-353	475	2	-	-	SYM
ftr-353	475	3	99	99	NUM
ftr-353	475	4	(	(	PUNCT
ftr-353	475	5	5/14/09	5/14/09	NUM
ftr-353	475	6	)	)	PUNCT
ftr-353	475	7	.	.	PUNCT
ftr-353	476	1	the	the	DET
ftr-353	476	2	tax	tax	NOUN
ftr-353	476	3	court	court	NOUN
ftr-353	476	4	(	(	PUNCT
ftr-353	476	5	judge	judge	NOUN
ftr-353	476	6	marvel	marvel	PROPN
ftr-353	476	7	)	)	PUNCT
ftr-353	476	8	denied	deny	VERB
ftr-353	476	9	claimed	claim	VERB
ftr-353	476	10	deductions	deduction	NOUN
ftr-353	476	11	for	for	ADP
ftr-353	476	12	depreciation	depreciation	NOUN
ftr-353	476	13	,	,	PUNCT
ftr-353	476	14	legal	legal	ADJ
ftr-353	476	15	fees	fee	NOUN
ftr-353	476	16	,	,	PUNCT
ftr-353	476	17	and	and	CCONJ
ftr-353	476	18	other	other	ADJ
ftr-353	476	19	expenses	expense	NOUN
ftr-353	476	20	related	relate	VERB
ftr-353	476	21	to	to	ADP
ftr-353	476	22	the	the	DET
ftr-353	476	23	taxpayer	taxpayer	NOUN
ftr-353	476	24	’s	’s	PART
ftr-353	476	25	investment	investment	NOUN
ftr-353	476	26	in	in	ADP
ftr-353	476	27	pay	pay	NOUN
ftr-353	476	28	phones	phone	NOUN
ftr-353	476	29	and	and	CCONJ
ftr-353	476	30	atms	atms	NOUN
ftr-353	476	31	through	through	ADP
ftr-353	476	32	a	a	DET
ftr-353	476	33	program	program	NOUN
ftr-353	476	34	run	run	VERB
ftr-353	476	35	by	by	ADP
ftr-353	476	36	alpha	alpha	NOUN
ftr-353	476	37	telcom	telcom	NOUN
ftr-353	476	38	,	,	PUNCT
ftr-353	476	39	inc	inc	PROPN
ftr-353	476	40	.	.	PROPN
ftr-353	477	1	the	the	DET
ftr-353	477	2	court	court	NOUN
ftr-353	477	3	found	find	VERB
ftr-353	477	4	that	that	SCONJ
ftr-353	477	5	other	other	ADJ
ftr-353	477	6	than	than	ADP
ftr-353	477	7	bare	bare	ADJ
ftr-353	477	8	legal	legal	ADJ
ftr-353	477	9	title	title	NOUN
ftr-353	477	10	the	the	DET
ftr-353	477	11	taxpayer	taxpayer	NOUN
ftr-353	477	12	did	do	AUX
ftr-353	477	13	not	not	PART
ftr-353	477	14	possess	possess	VERB
ftr-353	477	15	any	any	PRON
ftr-353	477	16	of	of	ADP
ftr-353	477	17	the	the	DET
ftr-353	477	18	incidents	incident	NOUN
ftr-353	477	19	of	of	ADP
ftr-353	477	20	ownership	ownership	NOUN
ftr-353	477	21	regarding	regard	VERB
ftr-353	477	22	pay	pay	NOUN
ftr-353	477	23	phones	phone	NOUN
ftr-353	477	24	and	and	CCONJ
ftr-353	477	25	atms	atms	NOUN
ftr-353	477	26	.	.	PUNCT
ftr-353	478	1	(	(	PUNCT
ftr-353	478	2	a	a	X
ftr-353	478	3	)	)	PUNCT
ftr-353	478	4	ditto	ditto	NOUN
ftr-353	478	5	.	.	PUNCT
ftr-353	479	1	snyder	snyder	PROPN
ftr-353	479	2	v.	v.	PROPN
ftr-353	479	3	commissioner	commissioner	PROPN
ftr-353	479	4	,	,	PUNCT
ftr-353	479	5	t.c	t.c	PROPN
ftr-353	479	6	.	.	PROPN
ftr-353	479	7	memo	memo	NOUN
ftr-353	479	8	.	.	PUNCT
ftr-353	480	1	2009	2009	NUM
ftr-353	480	2	-	-	SYM
ftr-353	480	3	97	97	NUM
ftr-353	480	4	(	(	PUNCT
ftr-353	480	5	5/14/09	5/14/09	NUM
ftr-353	480	6	)	)	PUNCT
ftr-353	480	7	.	.	PUNCT
ftr-353	481	1	same	same	ADJ
ftr-353	481	2	date	date	NOUN
ftr-353	481	3	,	,	PUNCT
ftr-353	481	4	same	same	ADJ
ftr-353	481	5	judge	judge	NOUN
ftr-353	481	6	,	,	PUNCT
ftr-353	481	7	same	same	ADJ
ftr-353	481	8	issue	issue	NOUN
ftr-353	481	9	,	,	PUNCT
ftr-353	481	10	same	same	ADJ
ftr-353	481	11	result	result	NOUN
ftr-353	481	12	.	.	PUNCT
ftr-353	482	1	6	6	X
ftr-353	482	2	.	.	X
ftr-353	482	3	frozen	freeze	VERB
ftr-353	482	4	on	on	ADP
ftr-353	482	5	the	the	DET
ftr-353	482	6	ship	ship	NOUN
ftr-353	482	7	,	,	PUNCT
ftr-353	482	8	and	and	CCONJ
ftr-353	482	9	frozen	freeze	VERB
ftr-353	482	10	out	out	ADP
ftr-353	482	11	of	of	ADP
ftr-353	482	12	half	half	NOUN
ftr-353	482	13	of	of	ADP
ftr-353	482	14	his	his	PRON
ftr-353	482	15	meal	meal	NOUN
ftr-353	482	16	deductions	deduction	NOUN
ftr-353	482	17	.	.	PUNCT
ftr-353	483	1	kurtz	kurtz	PROPN
ftr-353	483	2	v.	v.	PROPN
ftr-353	483	3	commissioner	commissioner	PROPN
ftr-353	483	4	,	,	PUNCT
ftr-353	483	5	575	575	NUM
ftr-353	483	6	f.3d	f.3d	NUM
ftr-353	483	7	1275	1275	NUM
ftr-353	483	8	(	(	PUNCT
ftr-353	483	9	11th	11th	ADJ
ftr-353	483	10	cir	cir	NOUN
ftr-353	483	11	.	.	PUNCT
ftr-353	484	1	2010	2010	NUM
ftr-353	484	2	]	]	PUNCT
ftr-353	484	3	recent	recent	ADJ
ftr-353	484	4	developments	development	NOUN
ftr-353	484	5	in	in	ADP
ftr-353	484	6	federal	federal	ADJ
ftr-353	484	7	income	income	NOUN
ftr-353	484	8	taxation	taxation	NOUN
ftr-353	484	9	104	104	PROPN
ftr-353	484	10	7/23/09	7/23/09	NUM
ftr-353	484	11	)	)	PUNCT
ftr-353	484	12	,	,	PUNCT
ftr-353	484	13	aff’g	aff’g	PROPN
ftr-353	484	14	t.c	t.c	PROPN
ftr-353	484	15	.	.	PROPN
ftr-353	484	16	memo	memo	NOUN
ftr-353	484	17	.	.	PUNCT
ftr-353	485	1	2008	2008	NUM
ftr-353	485	2	-	-	SYM
ftr-353	485	3	111	111	NUM
ftr-353	485	4	(	(	PUNCT
ftr-353	485	5	4/22/08	4/22/08	NUM
ftr-353	485	6	)	)	PUNCT
ftr-353	485	7	.	.	PUNCT
ftr-353	486	1	section	section	PROPN
ftr-353	486	2	274(n)(2)(e	274(n)(2)(e	PROPN
ftr-353	486	3	)	)	PUNCT
ftr-353	486	4	exempts	exempt	VERB
ftr-353	486	5	from	from	ADP
ftr-353	486	6	the	the	DET
ftr-353	486	7	50	50	NUM
ftr-353	486	8	percent	percent	NOUN
ftr-353	486	9	limitation	limitation	NOUN
ftr-353	486	10	on	on	ADP
ftr-353	486	11	deductions	deduction	NOUN
ftr-353	486	12	for	for	ADP
ftr-353	486	13	meal	meal	NOUN
ftr-353	486	14	expenses	expense	NOUN
ftr-353	486	15	any	any	DET
ftr-353	486	16	expenses	expense	NOUN
ftr-353	486	17	for	for	ADP
ftr-353	486	18	food	food	NOUN
ftr-353	486	19	or	or	CCONJ
ftr-353	486	20	beverages	beverage	NOUN
ftr-353	486	21	“	"	PUNCT
ftr-353	486	22	required	require	VERB
ftr-353	486	23	by	by	ADP
ftr-353	486	24	any	any	DET
ftr-353	486	25	federal	federal	ADJ
ftr-353	486	26	law	law	NOUN
ftr-353	486	27	to	to	PART
ftr-353	486	28	be	be	AUX
ftr-353	486	29	provided	provide	VERB
ftr-353	486	30	to	to	ADP
ftr-353	486	31	crew	crew	NOUN
ftr-353	486	32	members	member	NOUN
ftr-353	486	33	of	of	ADP
ftr-353	486	34	a	a	DET
ftr-353	486	35	commercial	commercial	ADJ
ftr-353	486	36	vessel	vessel	NOUN
ftr-353	486	37	.	.	PUNCT
ftr-353	486	38	”	"	PUNCT
ftr-353	487	1	the	the	DET
ftr-353	487	2	eleventh	eleventh	ADJ
ftr-353	487	3	circuit	circuit	NOUN
ftr-353	487	4	affirmed	affirm	VERB
ftr-353	487	5	tax	tax	NOUN
ftr-353	487	6	court	court	PROPN
ftr-353	487	7	judge	judge	PROPN
ftr-353	487	8	cohen	cohen	PROPN
ftr-353	487	9	’s	’s	PART
ftr-353	487	10	holding	hold	VERB
ftr-353	487	11	that	that	SCONJ
ftr-353	487	12	§	§	PROPN
ftr-353	487	13	274(n)(2)(e	274(n)(2)(e	PROPN
ftr-353	487	14	)	)	PUNCT
ftr-353	487	15	did	do	AUX
ftr-353	487	16	not	not	PART
ftr-353	487	17	apply	apply	VERB
ftr-353	487	18	to	to	ADP
ftr-353	487	19	meal	meal	NOUN
ftr-353	487	20	expenses	expense	NOUN
ftr-353	487	21	incurred	incur	VERB
ftr-353	487	22	by	by	ADP
ftr-353	487	23	the	the	DET
ftr-353	487	24	taxpayer	taxpayer	NOUN
ftr-353	487	25	as	as	ADP
ftr-353	487	26	an	an	DET
ftr-353	487	27	independent	independent	ADJ
ftr-353	487	28	contractor	contractor	NOUN
ftr-353	487	29	on	on	ADP
ftr-353	487	30	the	the	DET
ftr-353	487	31	crew	crew	NOUN
ftr-353	487	32	of	of	ADP
ftr-353	487	33	a	a	DET
ftr-353	487	34	commercial	commercial	ADJ
ftr-353	487	35	fishing	fishing	NOUN
ftr-353	487	36	boat	boat	NOUN
ftr-353	487	37	in	in	ADP
ftr-353	487	38	the	the	DET
ftr-353	487	39	bering	bering	NOUN
ftr-353	487	40	sea	sea	NOUN
ftr-353	487	41	,	,	PUNCT
ftr-353	487	42	because	because	SCONJ
ftr-353	487	43	federal	federal	ADJ
ftr-353	487	44	law	law	NOUN
ftr-353	487	45	does	do	AUX
ftr-353	487	46	not	not	PART
ftr-353	487	47	require	require	VERB
ftr-353	487	48	commercial	commercial	ADJ
ftr-353	487	49	fishing	fishing	NOUN
ftr-353	487	50	boats	boat	NOUN
ftr-353	487	51	to	to	PART
ftr-353	487	52	provide	provide	VERB
ftr-353	487	53	meals	meal	NOUN
ftr-353	487	54	to	to	ADP
ftr-353	487	55	crew	crew	NOUN
ftr-353	487	56	members	member	NOUN
ftr-353	487	57	.	.	PUNCT
ftr-353	488	1	accordingly	accordingly	ADV
ftr-353	488	2	,	,	PUNCT
ftr-353	488	3	only	only	ADV
ftr-353	488	4	50	50	NUM
ftr-353	488	5	percent	percent	NOUN
ftr-353	488	6	of	of	ADP
ftr-353	488	7	the	the	DET
ftr-353	488	8	taxpayer	taxpayer	NOUN
ftr-353	488	9	’s	’s	PART
ftr-353	488	10	shipboard	shipboard	ADJ
ftr-353	488	11	meal	meal	NOUN
ftr-353	488	12	expenses	expense	NOUN
ftr-353	488	13	were	be	AUX
ftr-353	488	14	deductible	deductible	ADJ
ftr-353	488	15	.	.	PUNCT
ftr-353	489	1	7	7	X
ftr-353	489	2	.	.	NUM
ftr-353	489	3	revised	revise	VERB
ftr-353	489	4	per	per	ADP
ftr-353	489	5	diem	diem	NOUN
ftr-353	489	6	rates	rate	NOUN
ftr-353	489	7	for	for	ADP
ftr-353	489	8	lodging	lodging	NOUN
ftr-353	489	9	,	,	PUNCT
ftr-353	489	10	meal	meal	NOUN
ftr-353	489	11	,	,	PUNCT
ftr-353	489	12	and	and	CCONJ
ftr-353	489	13	incidental	incidental	ADJ
ftr-353	489	14	expenses	expense	NOUN
ftr-353	489	15	.	.	PUNCT
ftr-353	490	1	rev	rev	PROPN
ftr-353	490	2	.	.	PROPN
ftr-353	490	3	proc	proc	PROPN
ftr-353	490	4	.	.	PUNCT
ftr-353	491	1	2009	2009	NUM
ftr-353	491	2	-	-	SYM
ftr-353	491	3	47	47	NUM
ftr-353	491	4	,	,	PUNCT
ftr-353	491	5	2009	2009	NUM
ftr-353	491	6	-	-	SYM
ftr-353	491	7	42	42	NUM
ftr-353	491	8	i.r.b	i.r.b	ADP
ftr-353	491	9	524	524	NUM
ftr-353	491	10	(	(	PUNCT
ftr-353	491	11	9/30/09	9/30/09	NUM
ftr-353	491	12	)	)	PUNCT
ftr-353	491	13	.	.	PUNCT
ftr-353	492	1	the	the	DET
ftr-353	492	2	irs	irs	PROPN
ftr-353	492	3	has	have	AUX
ftr-353	492	4	provided	provide	VERB
ftr-353	492	5	updated	update	VERB
ftr-353	492	6	rules	rule	NOUN
ftr-353	492	7	for	for	ADP
ftr-353	492	8	employer	employer	NOUN
ftr-353	492	9	provided	provide	VERB
ftr-353	492	10	per	per	ADP
ftr-353	492	11	diem	diem	NOUN
ftr-353	492	12	allowances	allowance	NOUN
ftr-353	492	13	that	that	PRON
ftr-353	492	14	do	do	AUX
ftr-353	492	15	not	not	PART
ftr-353	492	16	require	require	VERB
ftr-353	492	17	substantiation	substantiation	NOUN
ftr-353	492	18	,	,	PUNCT
ftr-353	492	19	and	and	CCONJ
ftr-353	492	20	which	which	PRON
ftr-353	492	21	may	may	AUX
ftr-353	492	22	be	be	AUX
ftr-353	492	23	used	use	VERB
ftr-353	492	24	by	by	ADP
ftr-353	492	25	self	self	NOUN
ftr-353	492	26	-	-	PUNCT
ftr-353	492	27	employed	employ	VERB
ftr-353	492	28	persons	person	NOUN
ftr-353	492	29	and	and	CCONJ
ftr-353	492	30	employees	employee	NOUN
ftr-353	492	31	who	who	PRON
ftr-353	492	32	are	be	AUX
ftr-353	492	33	not	not	PART
ftr-353	492	34	reimbursed	reimburse	VERB
ftr-353	492	35	for	for	ADP
ftr-353	492	36	travel	travel	NOUN
ftr-353	492	37	expenses	expense	NOUN
ftr-353	492	38	.	.	PUNCT
ftr-353	493	1	per	per	ADP
ftr-353	493	2	diem	diem	NOUN
ftr-353	493	3	rates	rate	NOUN
ftr-353	493	4	for	for	ADP
ftr-353	493	5	travel	travel	NOUN
ftr-353	493	6	within	within	ADP
ftr-353	493	7	the	the	DET
ftr-353	493	8	u.s	u.s	PROPN
ftr-353	493	9	.	.	PROPN
ftr-353	493	10	are	be	AUX
ftr-353	493	11	the	the	DET
ftr-353	493	12	rates	rate	NOUN
ftr-353	493	13	for	for	ADP
ftr-353	493	14	government	government	NOUN
ftr-353	493	15	travel	travel	NOUN
ftr-353	493	16	set	set	VERB
ftr-353	493	17	forth	forth	ADV
ftr-353	493	18	in	in	ADP
ftr-353	493	19	41	41	NUM
ftr-353	493	20	c.f.r	c.f.r	NOUN
ftr-353	493	21	.	.	PUNCT
ftr-353	494	1	ch	ch	PROPN
ftr-353	494	2	.	.	PROPN
ftr-353	494	3	301	301	NUM
ftr-353	494	4	,	,	PUNCT
ftr-353	494	5	appx	appx	PROPN
ftr-353	494	6	.	.	PUNCT
ftr-353	494	7	a.	a.	NOUN
ftr-353	494	8	travelers	traveler	NOUN
ftr-353	494	9	may	may	AUX
ftr-353	494	10	use	use	VERB
ftr-353	494	11	the	the	DET
ftr-353	494	12	rates	rate	NOUN
ftr-353	494	13	in	in	ADP
ftr-353	494	14	effect	effect	NOUN
ftr-353	494	15	for	for	ADP
ftr-353	494	16	the	the	DET
ftr-353	494	17	first	first	ADJ
ftr-353	494	18	nine	nine	NUM
ftr-353	494	19	months	month	NOUN
ftr-353	494	20	of	of	ADP
ftr-353	494	21	2009	2009	NUM
ftr-353	494	22	for	for	ADP
ftr-353	494	23	all	all	DET
ftr-353	494	24	travel	travel	NOUN
ftr-353	494	25	within	within	ADP
ftr-353	494	26	2009	2009	NUM
ftr-353	494	27	,	,	PUNCT
ftr-353	494	28	or	or	CCONJ
ftr-353	494	29	may	may	AUX
ftr-353	494	30	use	use	VERB
ftr-353	494	31	the	the	DET
ftr-353	494	32	updated	update	VERB
ftr-353	494	33	rates	rate	NOUN
ftr-353	494	34	for	for	ADP
ftr-353	494	35	travel	travel	NOUN
ftr-353	494	36	between	between	ADP
ftr-353	494	37	october	october	PROPN
ftr-353	494	38	1	1	NUM
ftr-353	494	39	and	and	CCONJ
ftr-353	494	40	december	december	PROPN
ftr-353	494	41	31	31	NUM
ftr-353	494	42	,	,	PUNCT
ftr-353	494	43	2009	2009	NUM
ftr-353	494	44	.	.	PUNCT
ftr-353	495	1	rates	rate	NOUN
ftr-353	495	2	for	for	ADP
ftr-353	495	3	travel	travel	NOUN
ftr-353	495	4	outside	outside	ADP
ftr-353	495	5	the	the	DET
ftr-353	495	6	continental	continental	PROPN
ftr-353	495	7	united	united	PROPN
ftr-353	495	8	states	states	PROPN
ftr-353	495	9	(	(	PUNCT
ftr-353	495	10	including	include	VERB
ftr-353	495	11	alaska	alaska	PROPN
ftr-353	495	12	and	and	CCONJ
ftr-353	495	13	hawaii	hawaii	PROPN
ftr-353	495	14	)	)	PUNCT
ftr-353	495	15	are	be	AUX
ftr-353	495	16	published	publish	VERB
ftr-353	495	17	by	by	ADP
ftr-353	495	18	the	the	DET
ftr-353	495	19	secretary	secretary	PROPN
ftr-353	495	20	of	of	ADP
ftr-353	495	21	defense	defense	PROPN
ftr-353	495	22	and	and	CCONJ
ftr-353	495	23	the	the	DET
ftr-353	495	24	secretary	secretary	PROPN
ftr-353	495	25	of	of	ADP
ftr-353	495	26	state	state	NOUN
ftr-353	495	27	and	and	CCONJ
ftr-353	495	28	are	be	AUX
ftr-353	495	29	updated	update	VERB
ftr-353	495	30	monthly	monthly	ADV
ftr-353	495	31	.	.	PUNCT
ftr-353	496	1	the	the	DET
ftr-353	496	2	rates	rate	NOUN
ftr-353	496	3	are	be	AUX
ftr-353	496	4	available	available	ADJ
ftr-353	496	5	at	at	ADP
ftr-353	496	6	www.gsa.gov	www.gsa.gov	PROPN
ftr-353	496	7	.	.	PUNCT
ftr-353	497	1	a	a	DET
ftr-353	497	2	traveler	traveler	NOUN
ftr-353	497	3	may	may	AUX
ftr-353	497	4	use	use	VERB
ftr-353	497	5	per	per	ADP
ftr-353	497	6	diem	diem	NOUN
ftr-353	497	7	allowances	allowance	NOUN
ftr-353	497	8	for	for	ADP
ftr-353	497	9	meals	meal	NOUN
ftr-353	497	10	and	and	CCONJ
ftr-353	497	11	incidental	incidental	ADJ
ftr-353	497	12	expenses	expense	NOUN
ftr-353	497	13	along	along	ADP
ftr-353	497	14	with	with	ADP
ftr-353	497	15	actual	actual	ADJ
ftr-353	497	16	lodging	lodging	NOUN
ftr-353	497	17	expenses	expense	NOUN
ftr-353	497	18	.	.	PUNCT
ftr-353	498	1	the	the	DET
ftr-353	498	2	revenue	revenue	NOUN
ftr-353	498	3	procedure	procedure	NOUN
ftr-353	498	4	also	also	ADV
ftr-353	498	5	provides	provide	VERB
ftr-353	498	6	fixed	fix	VERB
ftr-353	498	7	high	high	ADJ
ftr-353	498	8	-	-	PUNCT
ftr-353	498	9	low	low	NOUN
ftr-353	498	10	per	per	ADP
ftr-353	498	11	diem	diem	NOUN
ftr-353	498	12	rates	rate	NOUN
ftr-353	498	13	of	of	ADP
ftr-353	498	14	$	$	SYM
ftr-353	498	15	258	258	NUM
ftr-353	498	16	for	for	ADP
ftr-353	498	17	a	a	DET
ftr-353	498	18	high	high	ADJ
ftr-353	498	19	cost	cost	NOUN
ftr-353	498	20	locality	locality	NOUN
ftr-353	498	21	,	,	PUNCT
ftr-353	498	22	with	with	ADP
ftr-353	498	23	a	a	DET
ftr-353	498	24	list	list	NOUN
ftr-353	498	25	provided	provide	VERB
ftr-353	498	26	,	,	PUNCT
ftr-353	498	27	and	and	CCONJ
ftr-353	498	28	$	$	SYM
ftr-353	498	29	163	163	NUM
ftr-353	498	30	for	for	ADP
ftr-353	498	31	travel	travel	NOUN
ftr-353	498	32	to	to	ADP
ftr-353	498	33	any	any	DET
ftr-353	498	34	other	other	ADJ
ftr-353	498	35	locality	locality	NOUN
ftr-353	498	36	.	.	PUNCT
ftr-353	499	1	8	8	X
ftr-353	499	2	.	.	X
ftr-353	499	3	holding	hold	VERB
ftr-353	499	4	herself	herself	PRON
ftr-353	499	5	out	out	ADP
ftr-353	499	6	as	as	ADP
ftr-353	499	7	a	a	DET
ftr-353	499	8	contract	contract	NOUN
ftr-353	499	9	attorney	attorney	NOUN
ftr-353	499	10	did	do	AUX
ftr-353	499	11	not	not	PART
ftr-353	499	12	establish	establish	VERB
ftr-353	499	13	a	a	DET
ftr-353	499	14	trade	trade	NOUN
ftr-353	499	15	or	or	CCONJ
ftr-353	499	16	business	business	NOUN
ftr-353	499	17	.	.	PUNCT
ftr-353	500	1	forrest	forrest	PROPN
ftr-353	500	2	v.	v.	PROPN
ftr-353	500	3	commissioner	commissioner	PROPN
ftr-353	500	4	,	,	PUNCT
ftr-353	500	5	t.c	t.c	PROPN
ftr-353	500	6	.	.	PROPN
ftr-353	500	7	memo	memo	NOUN
ftr-353	500	8	.	.	PUNCT
ftr-353	501	1	2009228	2009228	NUM
ftr-353	501	2	(	(	PUNCT
ftr-353	501	3	10/5/09	10/5/09	NUM
ftr-353	501	4	)	)	PUNCT
ftr-353	501	5	.	.	PUNCT
ftr-353	502	1	before	before	ADP
ftr-353	502	2	1988	1988	NUM
ftr-353	502	3	the	the	DET
ftr-353	502	4	taxpayer	taxpayer	NOUN
ftr-353	502	5	worked	work	VERB
ftr-353	502	6	as	as	ADP
ftr-353	502	7	a	a	DET
ftr-353	502	8	contract	contract	NOUN
ftr-353	502	9	attorney	attorney	NOUN
ftr-353	502	10	performing	perform	VERB
ftr-353	502	11	work	work	NOUN
ftr-353	502	12	for	for	ADP
ftr-353	502	13	other	other	ADJ
ftr-353	502	14	attorneys	attorney	NOUN
ftr-353	502	15	.	.	PUNCT
ftr-353	503	1	she	she	PRON
ftr-353	503	2	then	then	ADV
ftr-353	503	3	went	go	VERB
ftr-353	503	4	to	to	PART
ftr-353	503	5	work	work	VERB
ftr-353	503	6	for	for	ADP
ftr-353	503	7	the	the	DET
ftr-353	503	8	california	california	PROPN
ftr-353	503	9	department	department	PROPN
ftr-353	503	10	of	of	ADP
ftr-353	503	11	corporations	corporation	NOUN
ftr-353	503	12	,	,	PUNCT
ftr-353	503	13	but	but	CCONJ
ftr-353	503	14	was	be	AUX
ftr-353	503	15	terminated	terminate	VERB
ftr-353	503	16	from	from	ADP
ftr-353	503	17	that	that	DET
ftr-353	503	18	position	position	NOUN
ftr-353	503	19	in	in	ADP
ftr-353	503	20	2000	2000	NUM
ftr-353	503	21	.	.	PUNCT
ftr-353	504	1	she	she	PRON
ftr-353	504	2	worked	work	VERB
ftr-353	504	3	as	as	ADP
ftr-353	504	4	a	a	DET
ftr-353	504	5	contract	contract	NOUN
ftr-353	504	6	attorney	attorney	NOUN
ftr-353	504	7	in	in	ADP
ftr-353	504	8	2000	2000	NUM
ftr-353	504	9	,	,	PUNCT
ftr-353	504	10	but	but	CCONJ
ftr-353	504	11	not	not	PART
ftr-353	504	12	in	in	ADP
ftr-353	504	13	2001	2001	NUM
ftr-353	504	14	and	and	CCONJ
ftr-353	504	15	2002	2002	NUM
ftr-353	504	16	.	.	PUNCT
ftr-353	505	1	in	in	ADP
ftr-353	505	2	2003	2003	NUM
ftr-353	505	3	the	the	DET
ftr-353	505	4	taxpayer	taxpayer	NOUN
ftr-353	505	5	attempted	attempt	VERB
ftr-353	505	6	again	again	ADV
ftr-353	505	7	to	to	PART
ftr-353	505	8	work	work	VERB
ftr-353	505	9	as	as	ADP
ftr-353	505	10	a	a	DET
ftr-353	505	11	contract	contract	NOUN
ftr-353	505	12	attorney	attorney	NOUN
ftr-353	505	13	,	,	PUNCT
ftr-353	505	14	incurring	incur	VERB
ftr-353	505	15	expenses	expense	NOUN
ftr-353	505	16	,	,	PUNCT
ftr-353	505	17	before	before	SCONJ
ftr-353	505	18	she	she	PRON
ftr-353	505	19	was	be	AUX
ftr-353	505	20	reinstated	reinstate	VERB
ftr-353	505	21	with	with	ADP
ftr-353	505	22	the	the	DET
ftr-353	505	23	department	department	NOUN
ftr-353	505	24	of	of	ADP
ftr-353	505	25	corporations	corporation	NOUN
ftr-353	505	26	in	in	ADP
ftr-353	505	27	2003	2003	NUM
ftr-353	505	28	.	.	PUNCT
ftr-353	506	1	the	the	DET
ftr-353	506	2	court	court	NOUN
ftr-353	506	3	(	(	PUNCT
ftr-353	506	4	judge	judge	PROPN
ftr-353	506	5	vasquez	vasquez	PROPN
ftr-353	506	6	)	)	PUNCT
ftr-353	506	7	held	hold	VERB
ftr-353	506	8	that	that	SCONJ
ftr-353	506	9	the	the	DET
ftr-353	506	10	taxpayer	taxpayer	NOUN
ftr-353	506	11	’s	’s	PART
ftr-353	506	12	activities	activity	NOUN
ftr-353	506	13	were	be	AUX
ftr-353	506	14	not	not	PART
ftr-353	506	15	sufficiently	sufficiently	ADV
ftr-353	506	16	regular	regular	ADJ
ftr-353	506	17	or	or	CCONJ
ftr-353	506	18	continuous	continuous	ADJ
ftr-353	506	19	to	to	PART
ftr-353	506	20	qualify	qualify	VERB
ftr-353	506	21	as	as	ADP
ftr-353	506	22	a	a	DET
ftr-353	506	23	trade	trade	NOUN
ftr-353	506	24	or	or	CCONJ
ftr-353	506	25	business	business	NOUN
ftr-353	506	26	.	.	PUNCT
ftr-353	507	1	the	the	DET
ftr-353	507	2	court	court	NOUN
ftr-353	507	3	also	also	ADV
ftr-353	507	4	concluded	conclude	VERB
ftr-353	507	5	that	that	SCONJ
ftr-353	507	6	,	,	PUNCT
ftr-353	507	7	even	even	ADV
ftr-353	507	8	if	if	SCONJ
ftr-353	507	9	the	the	DET
ftr-353	507	10	taxpayer	taxpayer	NOUN
ftr-353	507	11	’s	’s	PART
ftr-353	507	12	prior	prior	ADJ
ftr-353	507	13	activities	activity	NOUN
ftr-353	507	14	were	be	AUX
ftr-353	507	15	sufficient	sufficient	ADJ
ftr-353	507	16	to	to	PART
ftr-353	507	17	qualify	qualify	VERB
ftr-353	507	18	as	as	ADP
ftr-353	507	19	a	a	DET
ftr-353	507	20	trade	trade	NOUN
ftr-353	507	21	or	or	CCONJ
ftr-353	507	22	business	business	NOUN
ftr-353	507	23	,	,	PUNCT
ftr-353	507	24	there	there	PRON
ftr-353	507	25	was	be	VERB
ftr-353	507	26	insufficient	insufficient	ADJ
ftr-353	507	27	continuity	continuity	NOUN
ftr-353	507	28	into	into	ADP
ftr-353	507	29	her	her	PRON
ftr-353	507	30	activities	activity	NOUN
ftr-353	507	31	in	in	ADP
ftr-353	507	32	2003	2003	NUM
ftr-353	507	33	to	to	PART
ftr-353	507	34	constitute	constitute	VERB
ftr-353	507	35	a	a	DET
ftr-353	507	36	continuation	continuation	NOUN
ftr-353	507	37	of	of	ADP
ftr-353	507	38	her	her	PRON
ftr-353	507	39	previous	previous	ADJ
ftr-353	507	40	trade	trade	NOUN
ftr-353	507	41	or	or	CCONJ
ftr-353	507	42	business	business	NOUN
ftr-353	507	43	.	.	PUNCT
ftr-353	508	1	the	the	DET
ftr-353	508	2	court	court	NOUN
ftr-353	508	3	also	also	ADV
ftr-353	508	4	noted	note	VERB
ftr-353	508	5	that	that	SCONJ
ftr-353	508	6	the	the	DET
ftr-353	508	7	taxpayer	taxpayer	NOUN
ftr-353	508	8	’s	’s	PART
ftr-353	508	9	attendance	attendance	NOUN
ftr-353	508	10	at	at	ADP
ftr-353	508	11	a	a	DET
ftr-353	508	12	four	four	NUM
ftr-353	508	13	day	day	NOUN
ftr-353	508	14	aba	aba	PROPN
ftr-353	508	15	meeting	meeting	NOUN
ftr-353	508	16	and	and	CCONJ
ftr-353	508	17	attempts	attempt	VERB
ftr-353	508	18	to	to	PART
ftr-353	508	19	solicit	solicit	VERB
ftr-353	508	20	contract	contract	NOUN
ftr-353	508	21	work	work	NOUN
ftr-353	508	22	were	be	AUX
ftr-353	508	23	not	not	PART
ftr-353	508	24	regular	regular	ADJ
ftr-353	508	25	and	and	CCONJ
ftr-353	508	26	continuous	continuous	ADJ
ftr-353	508	27	business	business	NOUN
ftr-353	508	28	activates	activate	VERB
ftr-353	508	29	,	,	PUNCT
ftr-353	508	30	that	that	SCONJ
ftr-353	508	31	she	she	PRON
ftr-353	508	32	did	do	AUX
ftr-353	508	33	not	not	PART
ftr-353	508	34	negotiate	negotiate	VERB
ftr-353	508	35	105	105	NUM
ftr-353	508	36	florida	florida	PROPN
ftr-353	508	37	tax	tax	NOUN
ftr-353	508	38	review	review	NOUN
ftr-353	508	39	[	[	X
ftr-353	508	40	vol	vol	NOUN
ftr-353	508	41	.	.	PUNCT
ftr-353	509	1	10	10	NUM
ftr-353	509	2	:	:	PUNCT
ftr-353	509	3	si	si	X
ftr-353	509	4	or	or	CCONJ
ftr-353	509	5	perform	perform	VERB
ftr-353	509	6	contract	contract	NOUN
ftr-353	509	7	attorney	attorney	NOUN
ftr-353	509	8	services	service	NOUN
ftr-353	509	9	during	during	ADP
ftr-353	509	10	the	the	DET
ftr-353	509	11	year	year	NOUN
ftr-353	509	12	,	,	PUNCT
ftr-353	509	13	and	and	CCONJ
ftr-353	509	14	that	that	SCONJ
ftr-353	509	15	her	her	PRON
ftr-353	509	16	efforts	effort	NOUN
ftr-353	509	17	were	be	AUX
ftr-353	509	18	terminated	terminate	VERB
ftr-353	509	19	when	when	SCONJ
ftr-353	509	20	she	she	PRON
ftr-353	509	21	resumed	resume	VERB
ftr-353	509	22	employment	employment	NOUN
ftr-353	509	23	with	with	ADP
ftr-353	509	24	the	the	DET
ftr-353	509	25	department	department	NOUN
ftr-353	509	26	of	of	ADP
ftr-353	509	27	corporations	corporation	NOUN
ftr-353	509	28	.	.	PUNCT
ftr-353	510	1	9	9	X
ftr-353	510	2	.	.	X
ftr-353	510	3	the	the	DET
ftr-353	510	4	irs	irs	PROPN
ftr-353	510	5	rescues	rescue	VERB
ftr-353	510	6	oid	oid	NOUN
ftr-353	510	7	interest	interest	NOUN
ftr-353	510	8	deductions	deduction	NOUN
ftr-353	510	9	for	for	ADP
ftr-353	510	10	borrowers	borrower	NOUN
ftr-353	510	11	that	that	PRON
ftr-353	510	12	recognize	recognize	VERB
ftr-353	510	13	cod	cod	NOUN
ftr-353	510	14	income	income	NOUN
ftr-353	510	15	under	under	ADP
ftr-353	510	16	the	the	DET
ftr-353	510	17	cottage	cottage	NOUN
ftr-353	510	18	savings	saving	NOUN
ftr-353	510	19	regs	reg	NOUN
ftr-353	510	20	as	as	ADP
ftr-353	510	21	a	a	DET
ftr-353	510	22	result	result	NOUN
ftr-353	510	23	of	of	ADP
ftr-353	510	24	loan	loan	NOUN
ftr-353	510	25	modifications	modification	NOUN
ftr-353	510	26	that	that	PRON
ftr-353	510	27	do	do	AUX
ftr-353	510	28	n’t	not	PART
ftr-353	510	29	reduce	reduce	VERB
ftr-353	510	30	principal	principal	NOUN
ftr-353	510	31	.	.	PUNCT
ftr-353	511	1	notice	notice	VERB
ftr-353	511	2	2010	2010	NUM
ftr-353	511	3	-	-	SYM
ftr-353	511	4	11	11	NUM
ftr-353	511	5	,	,	PUNCT
ftr-353	511	6	2010	2010	NUM
ftr-353	511	7	-	-	SYM
ftr-353	511	8	4	4	NUM
ftr-353	511	9	i.r.b	i.r.b	NOUN
ftr-353	511	10	.	.	PUNCT
ftr-353	512	1	326	326	NUM
ftr-353	512	2	(	(	PUNCT
ftr-353	512	3	12/24/09	12/24/09	NUM
ftr-353	512	4	)	)	PUNCT
ftr-353	512	5	.	.	PUNCT
ftr-353	513	1	pursuant	pursuant	ADJ
ftr-353	513	2	to	to	ADP
ftr-353	513	3	§	§	PROPN
ftr-353	513	4	163(e)(5)(f)(iii	163(e)(5)(f)(iii	NUM
ftr-353	513	5	)	)	PUNCT
ftr-353	513	6	,	,	PUNCT
ftr-353	513	7	the	the	DET
ftr-353	513	8	irs	irs	PROPN
ftr-353	513	9	has	have	AUX
ftr-353	513	10	extended	extend	VERB
ftr-353	513	11	through	through	ADP
ftr-353	513	12	12/31/10	12/31/10	PRON
ftr-353	513	13	the	the	DET
ftr-353	513	14	suspension	suspension	NOUN
ftr-353	513	15	of	of	ADP
ftr-353	513	16	the	the	DET
ftr-353	513	17	application	application	NOUN
ftr-353	513	18	of	of	ADP
ftr-353	513	19	§	§	PROPN
ftr-353	513	20	163(e)(5	163(e)(5	NUM
ftr-353	513	21	)	)	PUNCT
ftr-353	513	22	,	,	PUNCT
ftr-353	513	23	which	which	PRON
ftr-353	513	24	partially	partially	ADV
ftr-353	513	25	disallows	disallow	VERB
ftr-353	513	26	interest	interest	NOUN
ftr-353	513	27	deductions	deduction	NOUN
ftr-353	513	28	with	with	ADP
ftr-353	513	29	respect	respect	NOUN
ftr-353	513	30	to	to	ADP
ftr-353	513	31	certain	certain	ADJ
ftr-353	513	32	applicable	applicable	ADJ
ftr-353	513	33	high	high	ADJ
ftr-353	513	34	yield	yield	NOUN
ftr-353	513	35	discount	discount	NOUN
ftr-353	513	36	obligations	obligation	NOUN
ftr-353	513	37	(	(	PUNCT
ftr-353	513	38	ahydos	ahydo	NOUN
ftr-353	513	39	)	)	PUNCT
ftr-353	513	40	,	,	PUNCT
ftr-353	513	41	for	for	ADP
ftr-353	513	42	“	"	PUNCT
ftr-353	513	43	qualified	qualified	ADJ
ftr-353	513	44	obligations	obligation	NOUN
ftr-353	513	45	.	.	PUNCT
ftr-353	513	46	”	"	PUNCT
ftr-353	514	1	an	an	DET
ftr-353	514	2	obligation	obligation	NOUN
ftr-353	514	3	is	be	AUX
ftr-353	514	4	a	a	DET
ftr-353	514	5	“	"	PUNCT
ftr-353	514	6	qualified	qualified	ADJ
ftr-353	514	7	obligation	obligation	NOUN
ftr-353	514	8	”	"	PUNCT
ftr-353	514	9	only	only	ADV
ftr-353	514	10	if	if	SCONJ
ftr-353	514	11	:	:	PUNCT
ftr-353	514	12	(	(	PUNCT
ftr-353	514	13	1	1	X
ftr-353	514	14	)	)	PUNCT
ftr-353	514	15	the	the	DET
ftr-353	514	16	ahydo	ahydo	NOUN
ftr-353	514	17	is	be	AUX
ftr-353	514	18	issued	issue	VERB
ftr-353	514	19	after	after	ADP
ftr-353	514	20	december	december	PROPN
ftr-353	514	21	31	31	NUM
ftr-353	514	22	,	,	PUNCT
ftr-353	514	23	2009	2009	NUM
ftr-353	514	24	,	,	PUNCT
ftr-353	514	25	and	and	CCONJ
ftr-353	514	26	on	on	ADV
ftr-353	514	27	or	or	CCONJ
ftr-353	514	28	before	before	ADP
ftr-353	514	29	december	december	PROPN
ftr-353	514	30	31	31	NUM
ftr-353	514	31	,	,	PUNCT
ftr-353	514	32	2010	2010	NUM
ftr-353	514	33	,	,	PUNCT
ftr-353	514	34	in	in	ADP
ftr-353	514	35	exchange	exchange	NOUN
ftr-353	514	36	(	(	PUNCT
ftr-353	514	37	including	include	VERB
ftr-353	514	38	an	an	DET
ftr-353	514	39	exchange	exchange	NOUN
ftr-353	514	40	resulting	result	VERB
ftr-353	514	41	from	from	ADP
ftr-353	514	42	a	a	DET
ftr-353	514	43	modification	modification	NOUN
ftr-353	514	44	of	of	ADP
ftr-353	514	45	the	the	DET
ftr-353	514	46	debt	debt	NOUN
ftr-353	514	47	instrument	instrument	NOUN
ftr-353	514	48	)	)	PUNCT
ftr-353	514	49	for	for	ADP
ftr-353	514	50	an	an	DET
ftr-353	514	51	obligation	obligation	NOUN
ftr-353	514	52	that	that	PRON
ftr-353	514	53	is	be	AUX
ftr-353	514	54	not	not	PART
ftr-353	514	55	an	an	DET
ftr-353	514	56	ahydo	ahydo	NOUN
ftr-353	514	57	;	;	PUNCT
ftr-353	514	58	(	(	PUNCT
ftr-353	514	59	2	2	X
ftr-353	514	60	)	)	PUNCT
ftr-353	514	61	the	the	DET
ftr-353	514	62	issuer	issuer	NOUN
ftr-353	514	63	(	(	PUNCT
ftr-353	514	64	or	or	CCONJ
ftr-353	514	65	obligor	obligor	VERB
ftr-353	514	66	)	)	PUNCT
ftr-353	514	67	of	of	ADP
ftr-353	514	68	the	the	DET
ftr-353	514	69	ahydo	ahydo	NOUN
ftr-353	514	70	is	be	AUX
ftr-353	514	71	the	the	DET
ftr-353	514	72	same	same	ADJ
ftr-353	514	73	as	as	ADP
ftr-353	514	74	the	the	DET
ftr-353	514	75	issuer	issuer	NOUN
ftr-353	514	76	(	(	PUNCT
ftr-353	514	77	or	or	CCONJ
ftr-353	514	78	obligor	obligor	VERB
ftr-353	514	79	)	)	PUNCT
ftr-353	514	80	of	of	ADP
ftr-353	514	81	the	the	DET
ftr-353	514	82	obligation	obligation	NOUN
ftr-353	514	83	exchanged	exchange	VERB
ftr-353	514	84	for	for	ADP
ftr-353	514	85	the	the	DET
ftr-353	514	86	ahydo	ahydo	NOUN
ftr-353	514	87	;	;	PUNCT
ftr-353	514	88	(	(	PUNCT
ftr-353	514	89	3	3	X
ftr-353	514	90	)	)	PUNCT
ftr-353	514	91	the	the	DET
ftr-353	514	92	ahydo	ahydo	NOUN
ftr-353	514	93	does	do	AUX
ftr-353	514	94	not	not	PART
ftr-353	514	95	pay	pay	VERB
ftr-353	514	96	interest	interest	NOUN
ftr-353	514	97	that	that	PRON
ftr-353	514	98	would	would	AUX
ftr-353	514	99	be	be	AUX
ftr-353	514	100	treated	treat	VERB
ftr-353	514	101	as	as	ADP
ftr-353	514	102	contingent	contingent	ADJ
ftr-353	514	103	interest	interest	NOUN
ftr-353	514	104	for	for	ADP
ftr-353	514	105	purposes	purpose	NOUN
ftr-353	514	106	of	of	ADP
ftr-353	514	107	§	§	PROPN
ftr-353	514	108	871(h)(4	871(h)(4	PROPN
ftr-353	514	109	)	)	PUNCT
ftr-353	514	110	(	(	PUNCT
ftr-353	514	111	without	without	ADP
ftr-353	514	112	regard	regard	NOUN
ftr-353	514	113	to	to	ADP
ftr-353	514	114	§	§	PROPN
ftr-353	514	115	871(h)(4)(d	871(h)(4)(d	PROPN
ftr-353	514	116	)	)	PUNCT
ftr-353	514	117	)	)	PUNCT
ftr-353	514	118	;	;	PUNCT
ftr-353	514	119	(	(	PUNCT
ftr-353	514	120	4	4	X
ftr-353	514	121	)	)	PUNCT
ftr-353	514	122	the	the	DET
ftr-353	514	123	ahydo	ahydo	NOUN
ftr-353	514	124	is	be	AUX
ftr-353	514	125	not	not	PART
ftr-353	514	126	issued	issue	VERB
ftr-353	514	127	to	to	ADP
ftr-353	514	128	a	a	DET
ftr-353	514	129	related	related	ADJ
ftr-353	514	130	person	person	NOUN
ftr-353	514	131	(	(	PUNCT
ftr-353	514	132	within	within	ADP
ftr-353	514	133	the	the	DET
ftr-353	514	134	meaning	meaning	NOUN
ftr-353	514	135	of	of	ADP
ftr-353	514	136	§	§	PROPN
ftr-353	514	137	108(e)(4	108(e)(4	NUM
ftr-353	514	138	)	)	PUNCT
ftr-353	514	139	)	)	PUNCT
ftr-353	514	140	;	;	PUNCT
ftr-353	514	141	(	(	PUNCT
ftr-353	514	142	5	5	X
ftr-353	514	143	)	)	PUNCT
ftr-353	514	144	the	the	DET
ftr-353	514	145	issue	issue	NOUN
ftr-353	514	146	price	price	NOUN
ftr-353	514	147	of	of	ADP
ftr-353	514	148	the	the	DET
ftr-353	514	149	ahydo	ahydo	NOUN
ftr-353	514	150	is	be	AUX
ftr-353	514	151	determined	determine	VERB
ftr-353	514	152	under	under	ADP
ftr-353	514	153	§	§	PROPN
ftr-353	514	154	§	§	NOUN
ftr-353	514	155	1273(b)(1	1273(b)(1	NUM
ftr-353	514	156	)	)	PUNCT
ftr-353	514	157	,	,	PUNCT
ftr-353	514	158	1273(b)(2	1273(b)(2	NUM
ftr-353	514	159	)	)	PUNCT
ftr-353	514	160	,	,	PUNCT
ftr-353	514	161	1273(b)(3	1273(b)(3	NUM
ftr-353	514	162	)	)	PUNCT
ftr-353	514	163	,	,	PUNCT
ftr-353	514	164	or	or	CCONJ
ftr-353	514	165	1274(b)(3	1274(b)(3	NUM
ftr-353	514	166	)	)	PUNCT
ftr-353	514	167	,	,	PUNCT
ftr-353	514	168	whichever	whichever	PRON
ftr-353	514	169	is	be	AUX
ftr-353	514	170	applicable	applicable	ADJ
ftr-353	514	171	,	,	PUNCT
ftr-353	514	172	and	and	CCONJ
ftr-353	514	173	the	the	DET
ftr-353	514	174	regulations	regulation	NOUN
ftr-353	514	175	thereunder	thereunder	NOUN
ftr-353	514	176	;	;	PUNCT
ftr-353	514	177	and	and	CCONJ
ftr-353	514	178	(	(	PUNCT
ftr-353	514	179	6	6	X
ftr-353	514	180	)	)	PUNCT
ftr-353	514	181	the	the	DET
ftr-353	514	182	ahydo	ahydo	NOUN
ftr-353	514	183	would	would	AUX
ftr-353	514	184	not	not	PART
ftr-353	514	185	otherwise	otherwise	ADV
ftr-353	514	186	be	be	AUX
ftr-353	514	187	an	an	DET
ftr-353	514	188	ahydo	ahydo	NOUN
ftr-353	514	189	if	if	SCONJ
ftr-353	514	190	its	its	PRON
ftr-353	514	191	issue	issue	NOUN
ftr-353	514	192	price	price	NOUN
ftr-353	514	193	were	be	AUX
ftr-353	514	194	increased	increase	VERB
ftr-353	514	195	by	by	ADP
ftr-353	514	196	the	the	DET
ftr-353	514	197	amount	amount	NOUN
ftr-353	514	198	of	of	ADP
ftr-353	514	199	any	any	DET
ftr-353	514	200	discharge	discharge	NOUN
ftr-353	514	201	of	of	ADP
ftr-353	514	202	indebtedness	indebtedness	NOUN
ftr-353	514	203	income	income	NOUN
ftr-353	514	204	realized	realize	VERB
ftr-353	514	205	by	by	ADP
ftr-353	514	206	the	the	DET
ftr-353	514	207	issuer	issuer	NOUN
ftr-353	514	208	(	(	PUNCT
ftr-353	514	209	or	or	CCONJ
ftr-353	514	210	obligor	obligor	VERB
ftr-353	514	211	)	)	PUNCT
ftr-353	514	212	upon	upon	SCONJ
ftr-353	514	213	the	the	DET
ftr-353	514	214	exchange	exchange	NOUN
ftr-353	514	215	.	.	PUNCT
ftr-353	515	1	e.	e.	PROPN
ftr-353	515	2	depreciation	depreciation	PROPN
ftr-353	515	3	&	&	CCONJ
ftr-353	515	4	amortization	amortization	PROPN
ftr-353	515	5	1	1	NUM
ftr-353	515	6	.	.	PUNCT
ftr-353	516	1	the	the	DET
ftr-353	516	2	economic	economic	ADJ
ftr-353	516	3	stimulus	stimulus	ADJ
ftr-353	516	4	act	act	NOUN
ftr-353	516	5	of	of	ADP
ftr-353	516	6	2008	2008	NUM
ftr-353	516	7	,	,	PUNCT
ftr-353	516	8	p.l	p.l	PROPN
ftr-353	516	9	.	.	PROPN
ftr-353	516	10	110185	110185	NUM
ftr-353	516	11	,	,	PUNCT
ftr-353	516	12	reinstated	reinstate	VERB
ftr-353	516	13	the	the	DET
ftr-353	516	14	first	first	ADJ
ftr-353	516	15	year	year	NOUN
ftr-353	516	16	50	50	NUM
ftr-353	516	17	percent	percent	NOUN
ftr-353	516	18	depreciation	depreciation	NOUN
ftr-353	516	19	allowance	allowance	NOUN
ftr-353	516	20	of	of	ADP
ftr-353	516	21	§	§	PROPN
ftr-353	516	22	168(k	168(k	PROPN
ftr-353	516	23	)	)	PUNCT
ftr-353	516	24	for	for	ADP
ftr-353	516	25	property	property	NOUN
ftr-353	516	26	placed	place	VERB
ftr-353	516	27	in	in	ADP
ftr-353	516	28	service	service	NOUN
ftr-353	516	29	in	in	ADP
ftr-353	516	30	2008	2008	NUM
ftr-353	516	31	.	.	PUNCT
ftr-353	517	1	(	(	PUNCT
ftr-353	517	2	a	a	X
ftr-353	517	3	)	)	PUNCT
ftr-353	517	4	the	the	DET
ftr-353	517	5	irs	irs	PROPN
ftr-353	517	6	says	say	VERB
ftr-353	517	7	that	that	SCONJ
ftr-353	517	8	the	the	DET
ftr-353	517	9	old	old	ADJ
ftr-353	517	10	regulations	regulation	NOUN
ftr-353	517	11	still	still	ADV
ftr-353	517	12	apply	apply	VERB
ftr-353	517	13	.	.	PUNCT
ftr-353	518	1	i.r	i.r	PRON
ftr-353	518	2	.	.	NOUN
ftr-353	518	3	2008	2008	NUM
ftr-353	518	4	-	-	SYM
ftr-353	518	5	58	58	NUM
ftr-353	518	6	(	(	PUNCT
ftr-353	518	7	4/11/08	4/11/08	NUM
ftr-353	518	8	)	)	PUNCT
ftr-353	518	9	.	.	PUNCT
ftr-353	519	1	the	the	DET
ftr-353	519	2	irs	irs	PROPN
ftr-353	519	3	has	have	AUX
ftr-353	519	4	indicated	indicate	VERB
ftr-353	519	5	that	that	SCONJ
ftr-353	519	6	reg	reg	NOUN
ftr-353	519	7	.	.	PUNCT
ftr-353	520	1	§	§	PROPN
ftr-353	520	2	1.168(k)-1	1.168(k)-1	PROPN
ftr-353	520	3	,	,	PUNCT
ftr-353	520	4	promulgated	promulgate	VERB
ftr-353	520	5	under	under	ADP
ftr-353	520	6	the	the	DET
ftr-353	520	7	earlier	early	ADJ
ftr-353	520	8	provision	provision	NOUN
ftr-353	520	9	,	,	PUNCT
ftr-353	520	10	will	will	AUX
ftr-353	520	11	apply	apply	VERB
ftr-353	520	12	to	to	ADP
ftr-353	520	13	bonus	bonus	NOUN
ftr-353	520	14	depreciation	depreciation	NOUN
ftr-353	520	15	claimed	claim	VERB
ftr-353	520	16	for	for	ADP
ftr-353	520	17	2008	2008	NUM
ftr-353	520	18	.	.	PUNCT
ftr-353	521	1	the	the	DET
ftr-353	521	2	irs	irs	PROPN
ftr-353	521	3	promises	promise	VERB
ftr-353	521	4	new	new	ADJ
ftr-353	521	5	guidance	guidance	NOUN
ftr-353	521	6	regarding	regard	VERB
ftr-353	521	7	additional	additional	ADJ
ftr-353	521	8	issues	issue	NOUN
ftr-353	521	9	raised	raise	VERB
ftr-353	521	10	under	under	ADP
ftr-353	521	11	the	the	DET
ftr-353	521	12	current	current	ADJ
ftr-353	521	13	provision	provision	NOUN
ftr-353	521	14	and	and	CCONJ
ftr-353	521	15	covering	cover	VERB
ftr-353	521	16	increased	increase	VERB
ftr-353	521	17	first	first	ADJ
ftr-353	521	18	year	year	NOUN
ftr-353	521	19	deductions	deduction	NOUN
ftr-353	521	20	under	under	ADP
ftr-353	521	21	§	§	PROPN
ftr-353	521	22	179	179	NUM
ftr-353	521	23	.	.	PUNCT
ftr-353	522	1	(	(	PUNCT
ftr-353	522	2	b	b	NOUN
ftr-353	522	3	)	)	PUNCT
ftr-353	522	4	stimulating	stimulate	VERB
ftr-353	522	5	deductions	deduction	NOUN
ftr-353	522	6	.	.	PUNCT
ftr-353	523	1	rev	rev	PROPN
ftr-353	523	2	.	.	PROPN
ftr-353	523	3	proc	proc	PROPN
ftr-353	523	4	.	.	PUNCT
ftr-353	524	1	200854	200854	NUM
ftr-353	524	2	,	,	PUNCT
ftr-353	524	3	2008	2008	NUM
ftr-353	524	4	-	-	SYM
ftr-353	524	5	38	38	NUM
ftr-353	524	6	i.r.b	i.r.b	NOUN
ftr-353	524	7	.	.	PUNCT
ftr-353	525	1	722	722	NUM
ftr-353	525	2	(	(	PUNCT
ftr-353	525	3	8/29/08	8/29/08	NUM
ftr-353	525	4	)	)	PUNCT
ftr-353	525	5	.	.	PUNCT
ftr-353	526	1	this	this	DET
ftr-353	526	2	revenue	revenue	NOUN
ftr-353	526	3	procedure	procedure	NOUN
ftr-353	526	4	provides	provide	VERB
ftr-353	526	5	guidance	guidance	NOUN
ftr-353	526	6	regarding	regard	VERB
ftr-353	526	7	amendments	amendment	NOUN
ftr-353	526	8	in	in	ADP
ftr-353	526	9	the	the	DET
ftr-353	526	10	economic	economic	ADJ
ftr-353	526	11	stimulus	stimulus	ADJ
ftr-353	526	12	act	act	NOUN
ftr-353	526	13	of	of	ADP
ftr-353	526	14	2008	2008	NUM
ftr-353	526	15	to	to	ADP
ftr-353	526	16	§	§	PROPN
ftr-353	526	17	168(k	168(k	PROPN
ftr-353	526	18	)	)	PUNCT
ftr-353	526	19	allowing	allow	VERB
ftr-353	526	20	a	a	DET
ftr-353	526	21	50	50	NUM
ftr-353	526	22	percent	percent	NOUN
ftr-353	526	23	additional	additional	ADJ
ftr-353	526	24	first	first	ADJ
ftr-353	526	25	year	year	NOUN
ftr-353	526	26	depreciation	depreciation	NOUN
ftr-353	526	27	for	for	ADP
ftr-353	526	28	certain	certain	ADJ
ftr-353	526	29	new	new	ADJ
ftr-353	526	30	property	property	NOUN
ftr-353	526	31	acquired	acquire	VERB
ftr-353	526	32	and	and	CCONJ
ftr-353	526	33	placed	place	VERB
ftr-353	526	34	in	in	ADP
ftr-353	526	35	service	service	NOUN
ftr-353	526	36	during	during	ADP
ftr-353	526	37	2008	2008	NUM
ftr-353	526	38	and	and	CCONJ
ftr-353	526	39	to	to	ADP
ftr-353	526	40	§	§	PROPN
ftr-353	526	41	179	179	NUM
ftr-353	526	42	increasing	increase	VERB
ftr-353	526	43	2010	2010	NUM
ftr-353	526	44	]	]	PUNCT
ftr-353	526	45	recent	recent	ADJ
ftr-353	526	46	developments	development	NOUN
ftr-353	526	47	in	in	ADP
ftr-353	526	48	federal	federal	ADJ
ftr-353	526	49	income	income	NOUN
ftr-353	526	50	taxation	taxation	NOUN
ftr-353	526	51	106	106	NUM
ftr-353	526	52	the	the	DET
ftr-353	526	53	dollar	dollar	NOUN
ftr-353	526	54	limitations	limitation	NOUN
ftr-353	526	55	for	for	ADP
ftr-353	526	56	expensing	expense	VERB
ftr-353	526	57	depreciable	depreciable	ADJ
ftr-353	526	58	property	property	NOUN
ftr-353	526	59	for	for	ADP
ftr-353	526	60	taxable	taxable	ADJ
ftr-353	526	61	years	year	NOUN
ftr-353	526	62	beginning	begin	VERB
ftr-353	526	63	in	in	ADP
ftr-353	526	64	2008	2008	NUM
ftr-353	526	65	.	.	PUNCT
ftr-353	527	1	specifically	specifically	ADV
ftr-353	527	2	,	,	PUNCT
ftr-353	527	3	the	the	DET
ftr-353	527	4	revenue	revenue	NOUN
ftr-353	527	5	procedure	procedure	NOUN
ftr-353	527	6	clarifies	clarify	VERB
ftr-353	527	7	:	:	PUNCT
ftr-353	527	8	(	(	PUNCT
ftr-353	527	9	1	1	X
ftr-353	527	10	)	)	PUNCT
ftr-353	527	11	how	how	SCONJ
ftr-353	527	12	the	the	DET
ftr-353	527	13	stimulus	stimulus	NOUN
ftr-353	527	14	§	§	PROPN
ftr-353	527	15	179	179	NUM
ftr-353	527	16	deduction	deduction	NOUN
ftr-353	527	17	interacts	interact	VERB
ftr-353	527	18	with	with	ADP
ftr-353	527	19	the	the	DET
ftr-353	527	20	increased	increase	VERB
ftr-353	527	21	§	§	PROPN
ftr-353	527	22	179	179	NUM
ftr-353	527	23	amounts	amount	NOUN
ftr-353	527	24	provided	provide	VERB
ftr-353	527	25	under	under	ADP
ftr-353	527	26	§	§	PROPN
ftr-353	527	27	1400n(e	1400n(e	NUM
ftr-353	527	28	)	)	PUNCT
ftr-353	527	29	for	for	ADP
ftr-353	527	30	certain	certain	ADJ
ftr-353	527	31	§	§	PROPN
ftr-353	527	32	179	179	NUM
ftr-353	527	33	go	go	NOUN
ftr-353	527	34	zone	zone	NOUN
ftr-353	527	35	property	property	NOUN
ftr-353	527	36	;	;	PUNCT
ftr-353	527	37	(	(	PUNCT
ftr-353	527	38	2	2	X
ftr-353	527	39	)	)	PUNCT
ftr-353	527	40	how	how	SCONJ
ftr-353	527	41	the	the	DET
ftr-353	527	42	stimulus	stimulus	ADJ
ftr-353	527	43	additional	additional	ADJ
ftr-353	527	44	first	first	ADJ
ftr-353	527	45	year	year	NOUN
ftr-353	527	46	depreciation	depreciation	NOUN
ftr-353	527	47	deduction	deduction	NOUN
ftr-353	527	48	interacts	interact	VERB
ftr-353	527	49	with	with	ADP
ftr-353	527	50	the	the	DET
ftr-353	527	51	go	go	NOUN
ftr-353	527	52	zone	zone	NOUN
ftr-353	527	53	additional	additional	ADJ
ftr-353	527	54	first	first	ADJ
ftr-353	527	55	year	year	NOUN
ftr-353	527	56	depreciation	depreciation	NOUN
ftr-353	527	57	deduction	deduction	NOUN
ftr-353	527	58	for	for	ADP
ftr-353	527	59	go	go	NOUN
ftr-353	527	60	zone	zone	NOUN
ftr-353	527	61	property	property	NOUN
ftr-353	527	62	;	;	PUNCT
ftr-353	527	63	(	(	PUNCT
ftr-353	527	64	3	3	X
ftr-353	527	65	)	)	PUNCT
ftr-353	527	66	how	how	SCONJ
ftr-353	527	67	the	the	DET
ftr-353	527	68	stimulus	stimulus	NOUN
ftr-353	527	69	§	§	PROPN
ftr-353	527	70	179	179	NUM
ftr-353	527	71	deduction	deduction	NOUN
ftr-353	527	72	interacts	interact	VERB
ftr-353	527	73	with	with	ADP
ftr-353	527	74	the	the	DET
ftr-353	527	75	increased	increase	VERB
ftr-353	527	76	§	§	PROPN
ftr-353	527	77	179	179	NUM
ftr-353	527	78	amounts	amount	NOUN
ftr-353	527	79	applicable	applicable	ADJ
ftr-353	527	80	to	to	ADP
ftr-353	527	81	the	the	DET
ftr-353	527	82	kansas	kansas	PROPN
ftr-353	527	83	disaster	disaster	NOUN
ftr-353	527	84	area	area	NOUN
ftr-353	527	85	;	;	PUNCT
ftr-353	527	86	and	and	CCONJ
ftr-353	527	87	(	(	PUNCT
ftr-353	527	88	4	4	X
ftr-353	527	89	)	)	PUNCT
ftr-353	527	90	how	how	SCONJ
ftr-353	527	91	the	the	DET
ftr-353	527	92	stimulus	stimulus	ADJ
ftr-353	527	93	additional	additional	ADJ
ftr-353	527	94	first	first	ADJ
ftr-353	527	95	year	year	NOUN
ftr-353	527	96	depreciation	depreciation	NOUN
ftr-353	527	97	deduction	deduction	NOUN
ftr-353	527	98	interacts	interact	VERB
ftr-353	527	99	with	with	ADP
ftr-353	527	100	the	the	DET
ftr-353	527	101	50	50	NUM
ftr-353	527	102	percent	percent	NOUN
ftr-353	527	103	additional	additional	ADJ
ftr-353	527	104	first	first	ADJ
ftr-353	527	105	year	year	NOUN
ftr-353	527	106	depreciation	depreciation	NOUN
ftr-353	527	107	deduction	deduction	NOUN
ftr-353	527	108	applicable	applicable	ADJ
ftr-353	527	109	to	to	ADP
ftr-353	527	110	the	the	DET
ftr-353	527	111	kansas	kansas	PROPN
ftr-353	527	112	disaster	disaster	PROPN
ftr-353	527	113	area	area	NOUN
ftr-353	527	114	.	.	PUNCT
ftr-353	528	1	•	•	NUM
ftr-353	528	2	the	the	DET
ftr-353	528	3	irs	irs	PROPN
ftr-353	528	4	and	and	CCONJ
ftr-353	528	5	the	the	DET
ftr-353	528	6	treasury	treasury	PROPN
ftr-353	528	7	department	department	PROPN
ftr-353	528	8	also	also	ADV
ftr-353	528	9	intend	intend	VERB
ftr-353	528	10	to	to	PART
ftr-353	528	11	amend	amend	VERB
ftr-353	528	12	reg	reg	NOUN
ftr-353	528	13	.	.	PUNCT
ftr-353	529	1	§	§	PROPN
ftr-353	529	2	1.179	1.179	NUM
ftr-353	529	3	-	-	SYM
ftr-353	529	4	5(c	5(c	NUM
ftr-353	529	5	)	)	PUNCT
ftr-353	529	6	to	to	PART
ftr-353	529	7	permit	permit	VERB
ftr-353	529	8	taxpayers	taxpayer	NOUN
ftr-353	529	9	to	to	PART
ftr-353	529	10	make	make	VERB
ftr-353	529	11	a	a	DET
ftr-353	529	12	§	§	PROPN
ftr-353	529	13	179	179	NUM
ftr-353	529	14	election	election	NOUN
ftr-353	529	15	without	without	ADP
ftr-353	529	16	irs	irs	PROPN
ftr-353	529	17	consent	consent	NOUN
ftr-353	529	18	on	on	ADP
ftr-353	529	19	an	an	DET
ftr-353	529	20	amended	amend	VERB
ftr-353	529	21	return	return	NOUN
ftr-353	529	22	for	for	ADP
ftr-353	529	23	taxable	taxable	ADJ
ftr-353	529	24	years	year	NOUN
ftr-353	529	25	beginning	begin	VERB
ftr-353	529	26	after	after	ADP
ftr-353	529	27	2007	2007	NUM
ftr-353	529	28	.	.	PUNCT
ftr-353	530	1	(	(	PUNCT
ftr-353	530	2	c	c	X
ftr-353	530	3	)	)	PUNCT
ftr-353	530	4	and	and	CCONJ
ftr-353	530	5	50	50	NUM
ftr-353	530	6	percent	percent	NOUN
ftr-353	530	7	bonus	bonus	NOUN
ftr-353	530	8	depreciation	depreciation	NOUN
ftr-353	530	9	continues	continue	VERB
ftr-353	530	10	.	.	PUNCT
ftr-353	531	1	the	the	DET
ftr-353	531	2	2009	2009	NUM
ftr-353	531	3	arra	arra	PROPN
ftr-353	531	4	,	,	PUNCT
ftr-353	531	5	§	§	PROPN
ftr-353	531	6	1201	1201	NUM
ftr-353	531	7	,	,	PUNCT
ftr-353	531	8	extended	extend	VERB
ftr-353	531	9	the	the	DET
ftr-353	531	10	code	code	NOUN
ftr-353	531	11	§	§	PROPN
ftr-353	531	12	168(k	168(k	PROPN
ftr-353	531	13	)	)	PUNCT
ftr-353	531	14	50	50	NUM
ftr-353	531	15	percent	percent	NOUN
ftr-353	531	16	additional	additional	ADJ
ftr-353	531	17	first	first	ADJ
ftr-353	531	18	year	year	NOUN
ftr-353	531	19	depreciation	depreciation	NOUN
ftr-353	531	20	allowance	allowance	NOUN
ftr-353	531	21	to	to	ADP
ftr-353	531	22	qualified	qualified	ADJ
ftr-353	531	23	property	property	NOUN
ftr-353	531	24	placed	place	VERB
ftr-353	531	25	in	in	ADP
ftr-353	531	26	service	service	NOUN
ftr-353	531	27	before	before	ADP
ftr-353	531	28	1/1/10	1/1/10	NUM
ftr-353	531	29	.	.	PUNCT
ftr-353	532	1	(	(	PUNCT
ftr-353	532	2	aircraft	aircraft	NOUN
ftr-353	532	3	and	and	CCONJ
ftr-353	532	4	“	"	PUNCT
ftr-353	532	5	long	long	ADJ
ftr-353	532	6	-	-	PUNCT
ftr-353	532	7	production	production	NOUN
ftr-353	532	8	-	-	PUNCT
ftr-353	532	9	period	period	NOUN
ftr-353	532	10	property	property	NOUN
ftr-353	532	11	”	"	PUNCT
ftr-353	532	12	qualify	qualify	VERB
ftr-353	532	13	if	if	SCONJ
ftr-353	532	14	placed	place	VERB
ftr-353	532	15	in	in	ADP
ftr-353	532	16	service	service	NOUN
ftr-353	532	17	before	before	ADP
ftr-353	532	18	1/1/11	1/1/11	PROPN
ftr-353	532	19	.	.	PUNCT
ftr-353	532	20	)	)	PUNCT
ftr-353	533	1	(	(	PUNCT
ftr-353	533	2	d	d	X
ftr-353	533	3	)	)	PUNCT
ftr-353	533	4	and	and	CCONJ
ftr-353	533	5	more	more	ADJ
ftr-353	533	6	guidance	guidance	NOUN
ftr-353	533	7	for	for	ADP
ftr-353	533	8	extension	extension	NOUN
ftr-353	533	9	property	property	NOUN
ftr-353	533	10	.	.	PUNCT
ftr-353	534	1	rev	rev	PROPN
ftr-353	534	2	.	.	PROPN
ftr-353	534	3	proc	proc	PROPN
ftr-353	534	4	.	.	PUNCT
ftr-353	535	1	2009	2009	NUM
ftr-353	535	2	-	-	SYM
ftr-353	535	3	33	33	NUM
ftr-353	535	4	,	,	PUNCT
ftr-353	535	5	2009	2009	NUM
ftr-353	535	6	-	-	SYM
ftr-353	535	7	29	29	NUM
ftr-353	535	8	i.r.b	i.r.b	NOUN
ftr-353	535	9	.	.	PUNCT
ftr-353	536	1	150	150	NUM
ftr-353	536	2	(	(	PUNCT
ftr-353	536	3	7/1/09	7/1/09	NUM
ftr-353	536	4	)	)	PUNCT
ftr-353	536	5	.	.	PUNCT
ftr-353	537	1	the	the	DET
ftr-353	537	2	revenue	revenue	NOUN
ftr-353	537	3	procedure	procedure	NOUN
ftr-353	537	4	provides	provide	VERB
ftr-353	537	5	guidance	guidance	NOUN
ftr-353	537	6	regarding	regard	VERB
ftr-353	537	7	the	the	DET
ftr-353	537	8	election	election	NOUN
ftr-353	537	9	out	out	ADP
ftr-353	537	10	of	of	ADP
ftr-353	537	11	additional	additional	ADJ
ftr-353	537	12	depreciation	depreciation	NOUN
ftr-353	537	13	,	,	PUNCT
ftr-353	537	14	which	which	PRON
ftr-353	537	15	increases	increase	VERB
ftr-353	537	16	general	general	ADJ
ftr-353	537	17	business	business	NOUN
ftr-353	537	18	credits	credit	NOUN
ftr-353	537	19	,	,	PUNCT
ftr-353	537	20	for	for	ADP
ftr-353	537	21	2009	2009	NUM
ftr-353	537	22	extension	extension	NOUN
ftr-353	537	23	property	property	NOUN
ftr-353	537	24	.	.	PUNCT
ftr-353	538	1	the	the	DET
ftr-353	538	2	additional	additional	ADJ
ftr-353	538	3	first	first	ADJ
ftr-353	538	4	year	year	NOUN
ftr-353	538	5	depreciation	depreciation	NOUN
ftr-353	538	6	is	be	AUX
ftr-353	538	7	available	available	ADJ
ftr-353	538	8	for	for	ADP
ftr-353	538	9	2009	2009	NUM
ftr-353	538	10	property	property	NOUN
ftr-353	538	11	if	if	SCONJ
ftr-353	538	12	the	the	DET
ftr-353	538	13	taxpayer	taxpayer	NOUN
ftr-353	538	14	had	have	AUX
ftr-353	538	15	previously	previously	ADV
ftr-353	538	16	elected	elect	VERB
ftr-353	538	17	out	out	ADP
ftr-353	538	18	for	for	ADP
ftr-353	538	19	property	property	NOUN
ftr-353	538	20	placed	place	VERB
ftr-353	538	21	in	in	ADP
ftr-353	538	22	service	service	NOUN
ftr-353	538	23	in	in	ADP
ftr-353	538	24	previous	previous	ADJ
ftr-353	538	25	years	year	NOUN
ftr-353	538	26	.	.	PUNCT
ftr-353	539	1	2	2	X
ftr-353	539	2	.	.	PUNCT
ftr-353	539	3	now	now	ADV
ftr-353	539	4	that	that	PRON
ftr-353	539	5	’s	’	VERB
ftr-353	539	6	a	a	DET
ftr-353	539	7	whole	whole	ADJ
ftr-353	539	8	lotta	lotta	NOUN
ftr-353	539	9	expens’n	expens’n	NOUN
ftr-353	539	10	goin’	goin’	VERB
ftr-353	539	11	on	on	ADP
ftr-353	539	12	!	!	PUNCT
ftr-353	540	1	for	for	ADP
ftr-353	540	2	taxable	taxable	ADJ
ftr-353	540	3	years	year	NOUN
ftr-353	540	4	beginning	begin	VERB
ftr-353	540	5	in	in	ADP
ftr-353	540	6	2008	2008	NUM
ftr-353	540	7	and	and	CCONJ
ftr-353	540	8	2009	2009	NUM
ftr-353	540	9	,	,	PUNCT
ftr-353	540	10	the	the	DET
ftr-353	540	11	2009	2009	NUM
ftr-353	540	12	arra	arra	PROPN
ftr-353	540	13	,	,	PUNCT
ftr-353	540	14	§	§	PROPN
ftr-353	540	15	1202	1202	NUM
ftr-353	540	16	,	,	PUNCT
ftr-353	540	17	increases	increase	VERB
ftr-353	540	18	the	the	DET
ftr-353	540	19	i.r.c	i.r.c	NOUN
ftr-353	540	20	.	.	PUNCT
ftr-353	541	1	§	§	PROPN
ftr-353	541	2	179	179	NUM
ftr-353	541	3	maximum	maximum	ADJ
ftr-353	541	4	deductible	deductible	ADJ
ftr-353	541	5	amount	amount	NOUN
ftr-353	541	6	to	to	ADP
ftr-353	541	7	$	$	SYM
ftr-353	541	8	250,000	250,000	NUM
ftr-353	541	9	and	and	CCONJ
ftr-353	541	10	provides	provide	VERB
ftr-353	541	11	a	a	DET
ftr-353	541	12	phase	phase	NOUN
ftr-353	541	13	-	-	PUNCT
ftr-353	541	14	out	out	ADP
ftr-353	541	15	threshold	threshold	NOUN
ftr-353	541	16	of	of	ADP
ftr-353	541	17	$	$	SYM
ftr-353	541	18	800,000	800,000	NUM
ftr-353	541	19	.	.	PUNCT
ftr-353	542	1	the	the	DET
ftr-353	542	2	maximum	maximum	ADJ
ftr-353	542	3	amount	amount	NOUN
ftr-353	542	4	allowed	allow	VERB
ftr-353	542	5	to	to	PART
ftr-353	542	6	be	be	AUX
ftr-353	542	7	deducted	deduct	VERB
ftr-353	542	8	under	under	ADP
ftr-353	542	9	§	§	PROPN
ftr-353	542	10	179	179	NUM
ftr-353	542	11	is	be	AUX
ftr-353	542	12	increased	increase	VERB
ftr-353	542	13	by	by	ADP
ftr-353	542	14	another	another	DET
ftr-353	542	15	$	$	SYM
ftr-353	542	16	35,000	35,000	NUM
ftr-353	542	17	for	for	ADP
ftr-353	542	18	(	(	PUNCT
ftr-353	542	19	a	a	PRON
ftr-353	542	20	)	)	PUNCT
ftr-353	542	21	qualified	qualified	ADJ
ftr-353	542	22	enterprise	enterprise	NOUN
ftr-353	542	23	zone	zone	NOUN
ftr-353	542	24	property	property	NOUN
ftr-353	542	25	,	,	PUNCT
ftr-353	542	26	i.r.c	i.r.c	NOUN
ftr-353	542	27	.	.	PUNCT
ftr-353	543	1	§	§	PROPN
ftr-353	543	2	1397(a)(1	1397(a)(1	NUM
ftr-353	543	3	)	)	PUNCT
ftr-353	543	4	,	,	PUNCT
ftr-353	543	5	and	and	CCONJ
ftr-353	543	6	(	(	PUNCT
ftr-353	543	7	b	b	NOUN
ftr-353	543	8	)	)	PUNCT
ftr-353	543	9	qualified	qualified	ADJ
ftr-353	543	10	renewal	renewal	NOUN
ftr-353	543	11	community	community	NOUN
ftr-353	543	12	property	property	NOUN
ftr-353	543	13	acquired	acquire	VERB
ftr-353	543	14	and	and	CCONJ
ftr-353	543	15	placed	place	VERB
ftr-353	543	16	in	in	ADP
ftr-353	543	17	service	service	NOUN
ftr-353	543	18	after	after	ADP
ftr-353	543	19	2001	2001	NUM
ftr-353	543	20	and	and	CCONJ
ftr-353	543	21	before	before	ADP
ftr-353	543	22	2010	2010	NUM
ftr-353	543	23	.	.	PUNCT
ftr-353	544	1	i.r.c	i.r.c	NOUN
ftr-353	544	2	.	.	PUNCT
ftr-353	545	1	§	§	PROPN
ftr-353	545	2	1400j	1400j	PROPN
ftr-353	545	3	.	.	PUNCT
ftr-353	546	1	in	in	ADP
ftr-353	546	2	addition	addition	NOUN
ftr-353	546	3	,	,	PUNCT
ftr-353	546	4	for	for	ADP
ftr-353	546	5	both	both	CCONJ
ftr-353	546	6	qualified	qualified	ADJ
ftr-353	546	7	enterprise	enterprise	NOUN
ftr-353	546	8	zone	zone	NOUN
ftr-353	546	9	property	property	NOUN
ftr-353	546	10	and	and	CCONJ
ftr-353	546	11	qualified	qualified	ADJ
ftr-353	546	12	renewal	renewal	NOUN
ftr-353	546	13	community	community	NOUN
ftr-353	546	14	property	property	NOUN
ftr-353	546	15	,	,	PUNCT
ftr-353	546	16	only	only	ADV
ftr-353	546	17	fifty	fifty	NUM
ftr-353	546	18	percent	percent	NOUN
ftr-353	546	19	of	of	ADP
ftr-353	546	20	the	the	DET
ftr-353	546	21	cost	cost	NOUN
ftr-353	546	22	of	of	ADP
ftr-353	546	23	property	property	NOUN
ftr-353	546	24	in	in	ADP
ftr-353	546	25	excess	excess	NOUN
ftr-353	546	26	of	of	ADP
ftr-353	546	27	the	the	DET
ftr-353	546	28	threshold	threshold	NOUN
ftr-353	546	29	for	for	ADP
ftr-353	546	30	the	the	DET
ftr-353	546	31	phase	phase	NOUN
ftr-353	546	32	-	-	PUNCT
ftr-353	546	33	out	out	NOUN
ftr-353	546	34	is	be	AUX
ftr-353	546	35	taken	take	VERB
ftr-353	546	36	into	into	ADP
ftr-353	546	37	account	account	NOUN
ftr-353	546	38	.	.	PUNCT
ftr-353	547	1	i.r.c	i.r.c	NOUN
ftr-353	547	2	.	.	PUNCT
ftr-353	548	1	§	§	PROPN
ftr-353	548	2	1397(a)(2	1397(a)(2	NUM
ftr-353	548	3	)	)	PUNCT
ftr-353	548	4	.	.	PUNCT
ftr-353	549	1	code	code	PROPN
ftr-353	549	2	§	§	PROPN
ftr-353	549	3	179(e	179(e	PROPN
ftr-353	549	4	)	)	PUNCT
ftr-353	549	5	increases	increase	VERB
ftr-353	549	6	the	the	DET
ftr-353	549	7	maximum	maximum	ADJ
ftr-353	549	8	amount	amount	NOUN
ftr-353	549	9	allowed	allow	VERB
ftr-353	549	10	to	to	PART
ftr-353	549	11	be	be	AUX
ftr-353	549	12	deducted	deduct	VERB
ftr-353	549	13	under	under	ADP
ftr-353	549	14	§	§	PROPN
ftr-353	549	15	179	179	NUM
ftr-353	549	16	by	by	ADP
ftr-353	549	17	$	$	SYM
ftr-353	549	18	100,000	100,000	NUM
ftr-353	549	19	,	,	PUNCT
ftr-353	549	20	and	and	CCONJ
ftr-353	549	21	increases	increase	VERB
ftr-353	549	22	the	the	DET
ftr-353	549	23	phase	phase	NOUN
ftr-353	549	24	-	-	PUNCT
ftr-353	549	25	out	out	NOUN
ftr-353	549	26	107	107	NUM
ftr-353	549	27	florida	florida	PROPN
ftr-353	549	28	tax	tax	NOUN
ftr-353	549	29	review	review	NOUN
ftr-353	550	1	[	[	X
ftr-353	550	2	vol	vol	NOUN
ftr-353	550	3	.	.	PUNCT
ftr-353	551	1	10	10	NUM
ftr-353	551	2	:	:	PUNCT
ftr-353	551	3	si	si	ADJ
ftr-353	551	4	threshold	threshold	NOUN
ftr-353	551	5	by	by	ADP
ftr-353	551	6	$	$	SYM
ftr-353	551	7	600,000	600,000	NUM
ftr-353	551	8	,	,	PUNCT
ftr-353	551	9	for	for	ADP
ftr-353	551	10	qualified	qualified	ADJ
ftr-353	551	11	disaster	disaster	NOUN
ftr-353	551	12	assistance	assistance	NOUN
ftr-353	551	13	property	property	NOUN
ftr-353	551	14	placed	place	VERB
ftr-353	551	15	in	in	ADP
ftr-353	551	16	service	service	NOUN
ftr-353	551	17	after	after	ADP
ftr-353	551	18	2007	2007	NUM
ftr-353	551	19	(	(	PUNCT
ftr-353	551	20	with	with	ADP
ftr-353	551	21	respect	respect	NOUN
ftr-353	551	22	to	to	ADP
ftr-353	551	23	disasters	disaster	NOUN
ftr-353	551	24	declared	declare	VERB
ftr-353	551	25	after	after	ADP
ftr-353	551	26	that	that	DET
ftr-353	551	27	date	date	NOUN
ftr-353	551	28	)	)	PUNCT
ftr-353	551	29	and	and	CCONJ
ftr-353	551	30	before	before	ADP
ftr-353	551	31	2010	2010	NUM
ftr-353	551	32	.	.	PUNCT
ftr-353	552	1	the	the	DET
ftr-353	552	2	increased	increase	VERB
ftr-353	552	3	expensing	expensing	NOUN
ftr-353	552	4	and	and	CCONJ
ftr-353	552	5	ceiling	ceiling	NOUN
ftr-353	552	6	limits	limit	NOUN
ftr-353	552	7	under	under	ADP
ftr-353	552	8	the	the	DET
ftr-353	552	9	2009	2009	NUM
ftr-353	552	10	arra	arra	PROPN
ftr-353	552	11	also	also	ADV
ftr-353	552	12	affect	affect	VERB
ftr-353	552	13	the	the	DET
ftr-353	552	14	special	special	ADJ
ftr-353	552	15	expensing	expense	VERB
ftr-353	552	16	rules	rule	NOUN
ftr-353	552	17	for	for	ADP
ftr-353	552	18	enterprise	enterprise	NOUN
ftr-353	552	19	zone	zone	NOUN
ftr-353	552	20	property	property	NOUN
ftr-353	552	21	,	,	PUNCT
ftr-353	552	22	renewal	renewal	NOUN
ftr-353	552	23	property	property	NOUN
ftr-353	552	24	,	,	PUNCT
ftr-353	552	25	and	and	CCONJ
ftr-353	552	26	for	for	ADP
ftr-353	552	27	qualified	qualified	ADJ
ftr-353	552	28	disaster	disaster	NOUN
ftr-353	552	29	assistance	assistance	NOUN
ftr-353	552	30	property	property	NOUN
ftr-353	552	31	.	.	PUNCT
ftr-353	553	1	thus	thus	ADV
ftr-353	553	2	,	,	PUNCT
ftr-353	553	3	the	the	DET
ftr-353	553	4	maximum	maximum	ADJ
ftr-353	553	5	§	§	PROPN
ftr-353	553	6	179	179	NUM
ftr-353	553	7	deduction	deduction	NOUN
ftr-353	553	8	for	for	ADP
ftr-353	553	9	qualified	qualified	ADJ
ftr-353	553	10	enterprise	enterprise	NOUN
ftr-353	553	11	zone	zone	NOUN
ftr-353	553	12	and	and	CCONJ
ftr-353	553	13	renewal	renewal	NOUN
ftr-353	553	14	property	property	NOUN
ftr-353	553	15	is	be	AUX
ftr-353	553	16	$	$	SYM
ftr-353	553	17	285,000	285,000	NUM
ftr-353	553	18	for	for	ADP
ftr-353	553	19	2008	2008	NUM
ftr-353	553	20	and	and	CCONJ
ftr-353	553	21	2009	2009	NUM
ftr-353	553	22	(	(	PUNCT
ftr-353	553	23	$	$	SYM
ftr-353	553	24	250,000	250,000	NUM
ftr-353	553	25	+	+	CCONJ
ftr-353	553	26	$	$	SYM
ftr-353	553	27	35,000	35,000	NUM
ftr-353	553	28	)	)	PUNCT
ftr-353	553	29	.	.	PUNCT
ftr-353	554	1	for	for	ADP
ftr-353	554	2	qualified	qualified	ADJ
ftr-353	554	3	disaster	disaster	NOUN
ftr-353	554	4	assistance	assistance	NOUN
ftr-353	554	5	property	property	NOUN
ftr-353	554	6	in	in	ADP
ftr-353	554	7	2008	2008	NUM
ftr-353	554	8	and	and	CCONJ
ftr-353	554	9	2009	2009	NUM
ftr-353	554	10	the	the	DET
ftr-353	554	11	maximum	maximum	ADJ
ftr-353	554	12	deduction	deduction	NOUN
ftr-353	554	13	is	be	AUX
ftr-353	554	14	$	$	SYM
ftr-353	554	15	350,000	350,000	NUM
ftr-353	554	16	(	(	PUNCT
ftr-353	554	17	$	$	SYM
ftr-353	554	18	250,000	250,000	NUM
ftr-353	554	19	+	+	NOUN
ftr-353	554	20	$	$	SYM
ftr-353	554	21	100,000	100,000	NUM
ftr-353	554	22	)	)	PUNCT
ftr-353	554	23	,	,	PUNCT
ftr-353	554	24	and	and	CCONJ
ftr-353	554	25	the	the	DET
ftr-353	554	26	phase	phase	NOUN
ftr-353	554	27	-	-	PUNCT
ftr-353	554	28	out	out	ADP
ftr-353	554	29	threshold	threshold	NOUN
ftr-353	554	30	is	be	AUX
ftr-353	554	31	$	$	SYM
ftr-353	554	32	1,400,000	1,400,000	NUM
ftr-353	554	33	(	(	PUNCT
ftr-353	554	34	$	$	SYM
ftr-353	554	35	800,000	800,000	NUM
ftr-353	554	36	+	+	CCONJ
ftr-353	554	37	$	$	SYM
ftr-353	554	38	600,000	600,000	NUM
ftr-353	554	39	)	)	PUNCT
ftr-353	554	40	.	.	PUNCT
ftr-353	555	1	3	3	X
ftr-353	555	2	.	.	PUNCT
ftr-353	555	3	“	"	PUNCT
ftr-353	555	4	luxury	luxury	NOUN
ftr-353	555	5	”	"	PUNCT
ftr-353	555	6	car	car	NOUN
ftr-353	555	7	depreciation	depreciation	NOUN
ftr-353	555	8	.	.	PUNCT
ftr-353	556	1	rev	rev	PROPN
ftr-353	556	2	.	.	PROPN
ftr-353	556	3	proc	proc	PROPN
ftr-353	556	4	.	.	PUNCT
ftr-353	557	1	2009	2009	NUM
ftr-353	557	2	-	-	SYM
ftr-353	557	3	24	24	NUM
ftr-353	557	4	,	,	PUNCT
ftr-353	557	5	2009	2009	NUM
ftr-353	557	6	-	-	SYM
ftr-353	557	7	17	17	NUM
ftr-353	557	8	i.r.b	i.r.b	NOUN
ftr-353	557	9	.	.	NOUN
ftr-353	557	10	885	885	NUM
ftr-353	557	11	(	(	PUNCT
ftr-353	557	12	4/9/09	4/9/09	NUM
ftr-353	557	13	)	)	PUNCT
ftr-353	557	14	.	.	PUNCT
ftr-353	558	1	for	for	ADP
ftr-353	558	2	automobiles	automobile	NOUN
ftr-353	558	3	placed	place	VERB
ftr-353	558	4	in	in	ADP
ftr-353	558	5	service	service	NOUN
ftr-353	558	6	in	in	ADP
ftr-353	558	7	2009	2009	NUM
ftr-353	558	8	that	that	PRON
ftr-353	558	9	do	do	AUX
ftr-353	558	10	not	not	PART
ftr-353	558	11	qualify	qualify	VERB
ftr-353	558	12	as	as	ADP
ftr-353	558	13	§	§	PROPN
ftr-353	558	14	168(k	168(k	NUM
ftr-353	558	15	)	)	PUNCT
ftr-353	558	16	property	property	NOUN
ftr-353	558	17	,	,	PUNCT
ftr-353	558	18	the	the	DET
ftr-353	558	19	limits	limit	NOUN
ftr-353	558	20	on	on	ADP
ftr-353	558	21	depreciation	depreciation	NOUN
ftr-353	558	22	deductions	deduction	NOUN
ftr-353	558	23	are	be	AUX
ftr-353	558	24	$	$	SYM
ftr-353	558	25	2,960	2,960	NUM
ftr-353	558	26	for	for	ADP
ftr-353	558	27	the	the	DET
ftr-353	558	28	placed	place	VERB
ftr-353	558	29	in	in	ADP
ftr-353	558	30	service	service	NOUN
ftr-353	558	31	year	year	NOUN
ftr-353	558	32	,	,	PUNCT
ftr-353	558	33	$	$	SYM
ftr-353	558	34	4,800	4,800	NUM
ftr-353	558	35	for	for	ADP
ftr-353	558	36	the	the	DET
ftr-353	558	37	second	second	ADJ
ftr-353	558	38	tax	tax	NOUN
ftr-353	558	39	year	year	NOUN
ftr-353	558	40	,	,	PUNCT
ftr-353	558	41	$	$	SYM
ftr-353	558	42	2,850	2,850	NUM
ftr-353	558	43	for	for	ADP
ftr-353	558	44	the	the	DET
ftr-353	558	45	third	third	ADJ
ftr-353	558	46	tax	tax	NOUN
ftr-353	558	47	year	year	NOUN
ftr-353	558	48	,	,	PUNCT
ftr-353	558	49	and	and	CCONJ
ftr-353	558	50	$	$	SYM
ftr-353	558	51	1,775	1,775	NUM
ftr-353	558	52	for	for	ADP
ftr-353	558	53	each	each	DET
ftr-353	558	54	succeeding	succeed	VERB
ftr-353	558	55	year	year	NOUN
ftr-353	558	56	;	;	PUNCT
ftr-353	558	57	for	for	ADP
ftr-353	558	58	automobiles	automobile	NOUN
ftr-353	558	59	that	that	PRON
ftr-353	558	60	qualify	qualify	VERB
ftr-353	558	61	as	as	ADP
ftr-353	558	62	§	§	PROPN
ftr-353	558	63	168(k	168(k	NUM
ftr-353	558	64	)	)	PUNCT
ftr-353	558	65	property	property	NOUN
ftr-353	558	66	,	,	PUNCT
ftr-353	558	67	the	the	DET
ftr-353	558	68	limits	limit	NOUN
ftr-353	558	69	are	be	AUX
ftr-353	558	70	$	$	SYM
ftr-353	558	71	10,960	10,960	NUM
ftr-353	558	72	for	for	ADP
ftr-353	558	73	the	the	DET
ftr-353	558	74	first	first	ADJ
ftr-353	558	75	year	year	NOUN
ftr-353	558	76	,	,	PUNCT
ftr-353	558	77	$	$	SYM
ftr-353	558	78	4,800	4,800	NUM
ftr-353	558	79	for	for	ADP
ftr-353	558	80	the	the	DET
ftr-353	558	81	second	second	ADJ
ftr-353	558	82	year	year	NOUN
ftr-353	558	83	,	,	PUNCT
ftr-353	558	84	$	$	SYM
ftr-353	558	85	2,850	2,850	NUM
ftr-353	558	86	for	for	ADP
ftr-353	558	87	the	the	DET
ftr-353	558	88	third	third	ADJ
ftr-353	558	89	year	year	NOUN
ftr-353	558	90	,	,	PUNCT
ftr-353	558	91	and	and	CCONJ
ftr-353	558	92	$	$	SYM
ftr-353	558	93	1,775	1,775	NUM
ftr-353	558	94	for	for	ADP
ftr-353	558	95	each	each	DET
ftr-353	558	96	succeeding	succeed	VERB
ftr-353	558	97	year	year	NOUN
ftr-353	558	98	.	.	PUNCT
ftr-353	559	1	for	for	ADP
ftr-353	559	2	light	light	ADJ
ftr-353	559	3	trucks	truck	NOUN
ftr-353	559	4	or	or	CCONJ
ftr-353	559	5	vans	van	NOUN
ftr-353	559	6	that	that	PRON
ftr-353	559	7	are	be	AUX
ftr-353	559	8	not	not	PART
ftr-353	559	9	§	§	PROPN
ftr-353	559	10	168(k	168(k	NUM
ftr-353	559	11	)	)	PUNCT
ftr-353	559	12	property	property	NOUN
ftr-353	559	13	,	,	PUNCT
ftr-353	559	14	the	the	DET
ftr-353	559	15	limits	limit	NOUN
ftr-353	559	16	are	be	AUX
ftr-353	559	17	$	$	SYM
ftr-353	559	18	3,060	3,060	NUM
ftr-353	559	19	for	for	ADP
ftr-353	559	20	the	the	DET
ftr-353	559	21	first	first	ADJ
ftr-353	559	22	year	year	NOUN
ftr-353	559	23	,	,	PUNCT
ftr-353	559	24	$	$	SYM
ftr-353	559	25	4,900	4,900	NUM
ftr-353	559	26	for	for	ADP
ftr-353	559	27	the	the	DET
ftr-353	559	28	second	second	ADJ
ftr-353	559	29	year	year	NOUN
ftr-353	559	30	,	,	PUNCT
ftr-353	559	31	$	$	SYM
ftr-353	559	32	2,950	2,950	NUM
ftr-353	559	33	for	for	ADP
ftr-353	559	34	the	the	DET
ftr-353	559	35	third	third	ADJ
ftr-353	559	36	year	year	NOUN
ftr-353	559	37	,	,	PUNCT
ftr-353	559	38	and	and	CCONJ
ftr-353	559	39	$	$	SYM
ftr-353	559	40	1,775	1,775	NUM
ftr-353	559	41	for	for	ADP
ftr-353	559	42	each	each	DET
ftr-353	559	43	succeeding	succeed	VERB
ftr-353	559	44	year	year	NOUN
ftr-353	559	45	;	;	PUNCT
ftr-353	559	46	for	for	ADP
ftr-353	559	47	light	light	ADJ
ftr-353	559	48	trucks	truck	NOUN
ftr-353	559	49	or	or	CCONJ
ftr-353	559	50	vans	van	NOUN
ftr-353	559	51	that	that	PRON
ftr-353	559	52	qualify	qualify	VERB
ftr-353	559	53	as	as	ADP
ftr-353	559	54	§	§	PROPN
ftr-353	559	55	168(k	168(k	NUM
ftr-353	559	56	)	)	PUNCT
ftr-353	559	57	property	property	NOUN
ftr-353	559	58	,	,	PUNCT
ftr-353	559	59	the	the	DET
ftr-353	559	60	limits	limit	NOUN
ftr-353	559	61	are	be	AUX
ftr-353	559	62	$	$	SYM
ftr-353	559	63	11,060	11,060	NUM
ftr-353	559	64	for	for	ADP
ftr-353	559	65	the	the	DET
ftr-353	559	66	first	first	ADJ
ftr-353	559	67	year	year	NOUN
ftr-353	559	68	,	,	PUNCT
ftr-353	559	69	$	$	SYM
ftr-353	559	70	4,900	4,900	NUM
ftr-353	559	71	for	for	ADP
ftr-353	559	72	the	the	DET
ftr-353	559	73	second	second	ADJ
ftr-353	559	74	year	year	NOUN
ftr-353	559	75	,	,	PUNCT
ftr-353	559	76	$	$	SYM
ftr-353	559	77	2,950	2,950	NUM
ftr-353	559	78	for	for	ADP
ftr-353	559	79	the	the	DET
ftr-353	559	80	third	third	ADJ
ftr-353	559	81	year	year	NOUN
ftr-353	559	82	,	,	PUNCT
ftr-353	559	83	and	and	CCONJ
ftr-353	559	84	$	$	SYM
ftr-353	559	85	1,775	1,775	NUM
ftr-353	559	86	for	for	ADP
ftr-353	559	87	each	each	DET
ftr-353	559	88	succeeding	succeed	VERB
ftr-353	559	89	year	year	NOUN
ftr-353	559	90	.	.	PUNCT
ftr-353	560	1	4	4	X
ftr-353	560	2	.	.	X
ftr-353	560	3	converting	convert	VERB
ftr-353	560	4	corn	corn	NOUN
ftr-353	560	5	to	to	ADP
ftr-353	560	6	ethanol	ethanol	NOUN
ftr-353	560	7	is	be	AUX
ftr-353	560	8	waste	waste	NOUN
ftr-353	560	9	reduction	reduction	NOUN
ftr-353	560	10	and	and	CCONJ
ftr-353	560	11	resource	resource	NOUN
ftr-353	560	12	recovery	recovery	NOUN
ftr-353	560	13	,	,	PUNCT
ftr-353	560	14	not	not	PART
ftr-353	560	15	a	a	DET
ftr-353	560	16	chemical	chemical	NOUN
ftr-353	560	17	process	process	NOUN
ftr-353	560	18	.	.	PUNCT
ftr-353	561	1	notice	notice	VERB
ftr-353	561	2	2009	2009	NUM
ftr-353	561	3	-	-	SYM
ftr-353	561	4	64	64	NUM
ftr-353	561	5	,	,	PUNCT
ftr-353	561	6	2009	2009	NUM
ftr-353	561	7	-	-	SYM
ftr-353	561	8	36	36	NUM
ftr-353	561	9	i.r.b	i.r.b	NOUN
ftr-353	561	10	.	.	PUNCT
ftr-353	562	1	307	307	NUM
ftr-353	562	2	(	(	PUNCT
ftr-353	562	3	8/24/09	8/24/09	NUM
ftr-353	562	4	)	)	PUNCT
ftr-353	562	5	.	.	PUNCT
ftr-353	563	1	the	the	DET
ftr-353	563	2	notice	notice	NOUN
ftr-353	563	3	contains	contain	VERB
ftr-353	563	4	a	a	DET
ftr-353	563	5	proposed	propose	VERB
ftr-353	563	6	revenue	revenue	NOUN
ftr-353	563	7	ruling	ruling	NOUN
ftr-353	563	8	to	to	PART
ftr-353	563	9	classify	classify	VERB
ftr-353	563	10	tangible	tangible	ADJ
ftr-353	563	11	assets	asset	NOUN
ftr-353	563	12	used	use	VERB
ftr-353	563	13	to	to	PART
ftr-353	563	14	convert	convert	VERB
ftr-353	563	15	corn	corn	NOUN
ftr-353	563	16	into	into	ADP
ftr-353	563	17	fuel	fuel	NOUN
ftr-353	563	18	grade	grade	NOUN
ftr-353	563	19	ethanol	ethanol	NOUN
ftr-353	563	20	as	as	ADP
ftr-353	563	21	belonging	belong	VERB
ftr-353	563	22	to	to	ADP
ftr-353	563	23	asset	asset	NOUN
ftr-353	563	24	class	class	NOUN
ftr-353	563	25	49.5	49.5	NUM
ftr-353	563	26	of	of	ADP
ftr-353	563	27	rev	rev	PROPN
ftr-353	563	28	.	.	PROPN
ftr-353	563	29	proc	proc	PROPN
ftr-353	563	30	.	.	PUNCT
ftr-353	564	1	87	87	NUM
ftr-353	564	2	-	-	SYM
ftr-353	564	3	56	56	NUM
ftr-353	564	4	,	,	PUNCT
ftr-353	564	5	1987	1987	NUM
ftr-353	564	6	-	-	SYM
ftr-353	564	7	2	2	NUM
ftr-353	564	8	c.b	c.b	PROPN
ftr-353	564	9	.	.	PROPN
ftr-353	564	10	674	674	NUM
ftr-353	564	11	,	,	PUNCT
ftr-353	564	12	ten	ten	NUM
ftr-353	564	13	year	year	NOUN
ftr-353	564	14	property	property	NOUN
ftr-353	564	15	with	with	ADP
ftr-353	564	16	a	a	DET
ftr-353	564	17	seven	seven	NUM
ftr-353	564	18	year	year	NOUN
ftr-353	564	19	macrs	macrs	NOUN
ftr-353	564	20	recovery	recovery	NOUN
ftr-353	564	21	period	period	NOUN
ftr-353	564	22	.	.	PUNCT
ftr-353	565	1	the	the	DET
ftr-353	565	2	irs	irs	PROPN
ftr-353	565	3	concludes	conclude	VERB
ftr-353	565	4	that	that	SCONJ
ftr-353	565	5	such	such	ADJ
ftr-353	565	6	assets	asset	NOUN
ftr-353	565	7	are	be	AUX
ftr-353	565	8	not	not	PART
ftr-353	565	9	properly	properly	ADV
ftr-353	565	10	assigned	assign	VERB
ftr-353	565	11	to	to	ADP
ftr-353	565	12	asset	asset	NOUN
ftr-353	565	13	class	class	NOUN
ftr-353	565	14	28	28	NUM
ftr-353	565	15	,	,	PUNCT
ftr-353	565	16	manufacture	manufacture	NOUN
ftr-353	565	17	of	of	ADP
ftr-353	565	18	chemicals	chemical	NOUN
ftr-353	565	19	and	and	CCONJ
ftr-353	565	20	allied	allied	ADJ
ftr-353	565	21	products	product	NOUN
ftr-353	565	22	,	,	PUNCT
ftr-353	565	23	which	which	PRON
ftr-353	565	24	has	have	VERB
ftr-353	565	25	a	a	DET
ftr-353	565	26	9.5	9.5	NUM
ftr-353	565	27	year	year	NOUN
ftr-353	565	28	class	class	NOUN
ftr-353	565	29	life	life	NOUN
ftr-353	565	30	and	and	CCONJ
ftr-353	565	31	five	five	NUM
ftr-353	565	32	year	year	NOUN
ftr-353	565	33	macrs	macrs	NOUN
ftr-353	565	34	recovery	recovery	NOUN
ftr-353	565	35	period	period	NOUN
ftr-353	565	36	.	.	PUNCT
ftr-353	566	1	f.	f.	PROPN
ftr-353	566	2	credits	credit	VERB
ftr-353	566	3	1	1	X
ftr-353	566	4	.	.	PUNCT
ftr-353	567	1	corporate	corporate	ADJ
ftr-353	567	2	taxpayers	taxpayer	NOUN
ftr-353	567	3	need	need	VERB
ftr-353	567	4	spreadsheet	spreadsheet	PROPN
ftr-353	567	5	net	net	ADJ
ftr-353	567	6	present	present	ADJ
ftr-353	567	7	value	value	NOUN
ftr-353	567	8	analysis	analysis	NOUN
ftr-353	567	9	to	to	PART
ftr-353	567	10	figure	figure	VERB
ftr-353	567	11	out	out	ADP
ftr-353	567	12	this	this	DET
ftr-353	567	13	election	election	NOUN
ftr-353	567	14	.	.	PUNCT
ftr-353	568	1	the	the	DET
ftr-353	568	2	housing	housing	NOUN
ftr-353	568	3	assistance	assistance	NOUN
ftr-353	568	4	tax	tax	NOUN
ftr-353	568	5	act	act	NOUN
ftr-353	568	6	of	of	ADP
ftr-353	568	7	2008	2008	NUM
ftr-353	568	8	,	,	PUNCT
ftr-353	568	9	§	§	PROPN
ftr-353	568	10	3081	3081	NUM
ftr-353	568	11	,	,	PUNCT
ftr-353	568	12	provides	provide	VERB
ftr-353	568	13	for	for	ADP
ftr-353	568	14	an	an	DET
ftr-353	568	15	increase	increase	NOUN
ftr-353	568	16	in	in	ADP
ftr-353	568	17	available	available	ADJ
ftr-353	568	18	§	§	PROPN
ftr-353	568	19	38	38	NUM
ftr-353	568	20	credits	credit	NOUN
ftr-353	568	21	for	for	ADP
ftr-353	568	22	increased	increase	VERB
ftr-353	568	23	research	research	NOUN
ftr-353	568	24	activity	activity	NOUN
ftr-353	568	25	in	in	ADP
ftr-353	568	26	lieu	lieu	NOUN
ftr-353	568	27	of	of	ADP
ftr-353	568	28	the	the	DET
ftr-353	568	29	§	§	PROPN
ftr-353	568	30	168(k	168(k	PROPN
ftr-353	568	31	)	)	PUNCT
ftr-353	568	32	50	50	NUM
ftr-353	568	33	percent	percent	NOUN
ftr-353	568	34	first	first	ADJ
ftr-353	568	35	year	year	NOUN
ftr-353	568	36	allowance	allowance	NOUN
ftr-353	568	37	for	for	ADP
ftr-353	568	38	property	property	NOUN
ftr-353	568	39	placed	place	VERB
ftr-353	568	40	in	in	ADP
ftr-353	568	41	service	service	NOUN
ftr-353	568	42	in	in	ADP
ftr-353	568	43	2008	2008	NUM
ftr-353	568	44	.	.	PUNCT
ftr-353	569	1	for	for	ADP
ftr-353	569	2	property	property	NOUN
ftr-353	569	3	placed	place	VERB
ftr-353	569	4	in	in	ADP
ftr-353	569	5	service	service	NOUN
ftr-353	569	6	after	after	ADP
ftr-353	569	7	3/1/08	3/1/08	NUM
ftr-353	569	8	,	,	PUNCT
ftr-353	569	9	a	a	DET
ftr-353	569	10	corporation	corporation	NOUN
ftr-353	569	11	may	may	AUX
ftr-353	569	12	elect	elect	VERB
ftr-353	569	13	to	to	PART
ftr-353	569	14	forego	forego	VERB
ftr-353	569	15	the	the	DET
ftr-353	569	16	additional	additional	ADJ
ftr-353	569	17	deduction	deduction	NOUN
ftr-353	569	18	under	under	ADP
ftr-353	569	19	§	§	PROPN
ftr-353	569	20	168(k	168(k	PROPN
ftr-353	569	21	)	)	PUNCT
ftr-353	569	22	and	and	CCONJ
ftr-353	569	23	increase	increase	VERB
ftr-353	569	24	the	the	DET
ftr-353	569	25	research	research	NOUN
ftr-353	569	26	credit	credit	NOUN
ftr-353	569	27	or	or	CCONJ
ftr-353	569	28	minimum	minimum	ADJ
ftr-353	569	29	tax	tax	NOUN
ftr-353	569	30	2010	2010	NUM
ftr-353	569	31	]	]	PUNCT
ftr-353	569	32	recent	recent	ADJ
ftr-353	569	33	developments	development	NOUN
ftr-353	569	34	in	in	ADP
ftr-353	569	35	federal	federal	ADJ
ftr-353	569	36	income	income	NOUN
ftr-353	569	37	taxation	taxation	NOUN
ftr-353	569	38	108	108	NUM
ftr-353	569	39	credit	credit	NOUN
ftr-353	569	40	limitation	limitation	NOUN
ftr-353	569	41	of	of	ADP
ftr-353	569	42	§	§	PROPN
ftr-353	569	43	§	§	NOUN
ftr-353	569	44	38(c	38(c	NUM
ftr-353	569	45	)	)	PUNCT
ftr-353	569	46	and	and	CCONJ
ftr-353	569	47	53(c	53(c	NUM
ftr-353	569	48	)	)	PUNCT
ftr-353	569	49	(	(	PUNCT
ftr-353	569	50	amt	amt	PROPN
ftr-353	569	51	credits	credit	NOUN
ftr-353	569	52	are	be	AUX
ftr-353	569	53	limited	limit	VERB
ftr-353	569	54	to	to	ADP
ftr-353	569	55	the	the	DET
ftr-353	569	56	excess	excess	NOUN
ftr-353	569	57	of	of	ADP
ftr-353	569	58	regular	regular	ADJ
ftr-353	569	59	tax	tax	NOUN
ftr-353	569	60	over	over	ADP
ftr-353	569	61	tentative	tentative	ADJ
ftr-353	569	62	tax	tax	NOUN
ftr-353	569	63	)	)	PUNCT
ftr-353	569	64	by	by	ADP
ftr-353	569	65	20	20	NUM
ftr-353	569	66	percent	percent	NOUN
ftr-353	569	67	of	of	ADP
ftr-353	569	68	the	the	DET
ftr-353	569	69	bonus	bonus	NOUN
ftr-353	569	70	depreciation	depreciation	NOUN
ftr-353	569	71	amount	amount	NOUN
ftr-353	569	72	.	.	PUNCT
ftr-353	570	1	the	the	DET
ftr-353	570	2	increase	increase	NOUN
ftr-353	570	3	in	in	ADP
ftr-353	570	4	credits	credit	NOUN
ftr-353	570	5	may	may	AUX
ftr-353	570	6	provide	provide	VERB
ftr-353	570	7	refundable	refundable	ADJ
ftr-353	570	8	credits	credit	NOUN
ftr-353	570	9	against	against	ADP
ftr-353	570	10	regular	regular	ADJ
ftr-353	570	11	tax	tax	NOUN
ftr-353	570	12	liability	liability	NOUN
ftr-353	570	13	.	.	PUNCT
ftr-353	571	1	for	for	ADP
ftr-353	571	2	eligible	eligible	ADJ
ftr-353	571	3	property	property	NOUN
ftr-353	571	4	the	the	DET
ftr-353	571	5	bonus	bonus	NOUN
ftr-353	571	6	depreciation	depreciation	NOUN
ftr-353	571	7	amount	amount	NOUN
ftr-353	571	8	is	be	AUX
ftr-353	571	9	the	the	DET
ftr-353	571	10	amount	amount	NOUN
ftr-353	571	11	of	of	ADP
ftr-353	571	12	increased	increase	VERB
ftr-353	571	13	depreciation	depreciation	NOUN
ftr-353	571	14	deductions	deduction	NOUN
ftr-353	571	15	available	available	ADJ
ftr-353	571	16	under	under	ADP
ftr-353	571	17	§	§	PROPN
ftr-353	571	18	168(k	168(k	PROPN
ftr-353	571	19	)	)	PUNCT
ftr-353	571	20	.	.	PUNCT
ftr-353	572	1	the	the	DET
ftr-353	572	2	bonus	bonus	NOUN
ftr-353	572	3	depreciation	depreciation	NOUN
ftr-353	572	4	amount	amount	NOUN
ftr-353	572	5	is	be	AUX
ftr-353	572	6	limited	limit	VERB
ftr-353	572	7	to	to	ADP
ftr-353	572	8	the	the	DET
ftr-353	572	9	lesser	less	ADJ
ftr-353	572	10	of	of	ADP
ftr-353	572	11	$	$	SYM
ftr-353	572	12	30	30	NUM
ftr-353	572	13	million	million	NUM
ftr-353	572	14	or	or	CCONJ
ftr-353	572	15	six	six	NUM
ftr-353	572	16	percent	percent	NOUN
ftr-353	572	17	of	of	ADP
ftr-353	572	18	the	the	DET
ftr-353	572	19	sum	sum	NOUN
ftr-353	572	20	of	of	ADP
ftr-353	572	21	research	research	NOUN
ftr-353	572	22	credit	credit	NOUN
ftr-353	572	23	carryforwards	carryforward	NOUN
ftr-353	572	24	from	from	ADP
ftr-353	572	25	years	year	NOUN
ftr-353	572	26	beginning	begin	VERB
ftr-353	572	27	after	after	ADP
ftr-353	572	28	1/1/06	1/1/06	NUM
ftr-353	572	29	and	and	CCONJ
ftr-353	572	30	minimum	minimum	ADJ
ftr-353	572	31	tax	tax	NOUN
ftr-353	572	32	credits	credit	NOUN
ftr-353	572	33	attributable	attributable	ADJ
ftr-353	572	34	to	to	ADP
ftr-353	572	35	adjusted	adjust	VERB
ftr-353	572	36	minimum	minimum	ADJ
ftr-353	572	37	tax	tax	NOUN
ftr-353	572	38	for	for	ADP
ftr-353	572	39	years	year	NOUN
ftr-353	572	40	after	after	ADP
ftr-353	572	41	1/1/06	1/1/06	NUM
ftr-353	572	42	.	.	PUNCT
ftr-353	573	1	depreciation	depreciation	NOUN
ftr-353	573	2	for	for	ADP
ftr-353	573	3	eligible	eligible	ADJ
ftr-353	573	4	property	property	NOUN
ftr-353	573	5	for	for	ADP
ftr-353	573	6	both	both	CCONJ
ftr-353	573	7	regular	regular	ADJ
ftr-353	573	8	tax	tax	NOUN
ftr-353	573	9	and	and	CCONJ
ftr-353	573	10	amt	amt	PROPN
ftr-353	573	11	purposes	purpose	NOUN
ftr-353	573	12	is	be	AUX
ftr-353	573	13	computed	compute	VERB
ftr-353	573	14	under	under	ADP
ftr-353	573	15	the	the	DET
ftr-353	573	16	straight	straight	ADJ
ftr-353	573	17	line	line	NOUN
ftr-353	573	18	method	method	NOUN
ftr-353	573	19	.	.	PUNCT
ftr-353	574	1	this	this	DET
ftr-353	574	2	provision	provision	NOUN
ftr-353	574	3	is	be	AUX
ftr-353	574	4	included	include	VERB
ftr-353	574	5	in	in	ADP
ftr-353	574	6	a	a	DET
ftr-353	574	7	section	section	NOUN
ftr-353	574	8	of	of	ADP
ftr-353	574	9	the	the	DET
ftr-353	574	10	act	act	NOUN
ftr-353	574	11	entitled	entitle	VERB
ftr-353	574	12	“	"	PUNCT
ftr-353	574	13	revenue	revenue	NOUN
ftr-353	574	14	provisions	provision	NOUN
ftr-353	574	15	.	.	PUNCT
ftr-353	574	16	”	"	PUNCT
ftr-353	575	1	•	•	ADP
ftr-353	575	2	this	this	DET
ftr-353	575	3	amendment	amendment	NOUN
ftr-353	575	4	allows	allow	VERB
ftr-353	575	5	corporate	corporate	ADJ
ftr-353	575	6	(	(	PUNCT
ftr-353	575	7	but	but	CCONJ
ftr-353	575	8	not	not	PART
ftr-353	575	9	individual	individual	ADJ
ftr-353	575	10	)	)	PUNCT
ftr-353	575	11	taxpayers	taxpayer	NOUN
ftr-353	575	12	to	to	PART
ftr-353	575	13	elect	elect	VERB
ftr-353	575	14	to	to	PART
ftr-353	575	15	accelerate	accelerate	VERB
ftr-353	575	16	the	the	DET
ftr-353	575	17	amt	amt	PROPN
ftr-353	575	18	credit	credit	NOUN
ftr-353	575	19	and	and	CCONJ
ftr-353	575	20	the	the	DET
ftr-353	575	21	research	research	NOUN
ftr-353	575	22	credit	credit	NOUN
ftr-353	575	23	in	in	ADP
ftr-353	575	24	lieu	lieu	NOUN
ftr-353	575	25	of	of	ADP
ftr-353	575	26	claiming	claim	VERB
ftr-353	575	27	bonus	bonus	NOUN
ftr-353	575	28	depreciation	depreciation	NOUN
ftr-353	575	29	.	.	PUNCT
ftr-353	576	1	(	(	PUNCT
ftr-353	576	2	a	a	X
ftr-353	576	3	)	)	PUNCT
ftr-353	576	4	jesus	jesus	PROPN
ftr-353	576	5	chrysler	chrysler	PROPN
ftr-353	576	6	?	?	PUNCT
ftr-353	577	1	and	and	CCONJ
ftr-353	577	2	the	the	DET
ftr-353	577	3	pork	pork	NOUN
ftr-353	577	4	takes	take	VERB
ftr-353	577	5	a	a	DET
ftr-353	577	6	drive	drive	NOUN
ftr-353	577	7	in	in	ADP
ftr-353	577	8	a	a	DET
ftr-353	577	9	new	new	ADJ
ftr-353	577	10	car	car	NOUN
ftr-353	577	11	–	–	PUNCT
ftr-353	577	12	powered	power	VERB
ftr-353	577	13	by	by	ADP
ftr-353	577	14	corn	corn	NOUN
ftr-353	577	15	.	.	PUNCT
ftr-353	578	1	the	the	DET
ftr-353	578	2	housing	housing	NOUN
ftr-353	578	3	assistance	assistance	NOUN
ftr-353	578	4	tax	tax	NOUN
ftr-353	578	5	act	act	NOUN
ftr-353	578	6	of	of	ADP
ftr-353	578	7	2008	2008	NUM
ftr-353	578	8	,	,	PUNCT
ftr-353	578	9	§	§	PROPN
ftr-353	578	10	3081	3081	NUM
ftr-353	578	11	,	,	PUNCT
ftr-353	578	12	also	also	ADV
ftr-353	578	13	provides	provide	VERB
ftr-353	578	14	that	that	SCONJ
ftr-353	578	15	“	"	PUNCT
ftr-353	578	16	an	an	DET
ftr-353	578	17	applicable	applicable	ADJ
ftr-353	578	18	partnership	partnership	NOUN
ftr-353	578	19	”	"	PUNCT
ftr-353	578	20	may	may	AUX
ftr-353	578	21	elect	elect	VERB
ftr-353	578	22	to	to	PART
ftr-353	578	23	be	be	AUX
ftr-353	578	24	treated	treat	VERB
ftr-353	578	25	as	as	ADP
ftr-353	578	26	making	make	VERB
ftr-353	578	27	a	a	DET
ftr-353	578	28	deemed	deemed	ADJ
ftr-353	578	29	tax	tax	NOUN
ftr-353	578	30	payment	payment	NOUN
ftr-353	578	31	in	in	ADP
ftr-353	578	32	the	the	DET
ftr-353	578	33	amount	amount	NOUN
ftr-353	578	34	of	of	ADP
ftr-353	578	35	the	the	DET
ftr-353	578	36	least	least	ADJ
ftr-353	578	37	of	of	ADP
ftr-353	578	38	(	(	PUNCT
ftr-353	578	39	1	1	X
ftr-353	578	40	)	)	PUNCT
ftr-353	578	41	the	the	DET
ftr-353	578	42	bonus	bonus	NOUN
ftr-353	578	43	depreciation	depreciation	NOUN
ftr-353	578	44	that	that	PRON
ftr-353	578	45	would	would	AUX
ftr-353	578	46	be	be	AUX
ftr-353	578	47	allowed	allow	VERB
ftr-353	578	48	if	if	SCONJ
ftr-353	578	49	an	an	DET
ftr-353	578	50	election	election	NOUN
ftr-353	578	51	were	be	AUX
ftr-353	578	52	in	in	ADP
ftr-353	578	53	effect	effect	NOUN
ftr-353	578	54	for	for	ADP
ftr-353	578	55	the	the	DET
ftr-353	578	56	partnership	partnership	NOUN
ftr-353	578	57	,	,	PUNCT
ftr-353	578	58	(	(	PUNCT
ftr-353	578	59	2	2	X
ftr-353	578	60	)	)	PUNCT
ftr-353	578	61	the	the	DET
ftr-353	578	62	amount	amount	NOUN
ftr-353	578	63	of	of	ADP
ftr-353	578	64	the	the	DET
ftr-353	578	65	partnership	partnership	NOUN
ftr-353	578	66	’s	’s	PART
ftr-353	578	67	research	research	NOUN
ftr-353	578	68	credit	credit	NOUN
ftr-353	578	69	for	for	ADP
ftr-353	578	70	the	the	DET
ftr-353	578	71	year	year	NOUN
ftr-353	578	72	,	,	PUNCT
ftr-353	578	73	or	or	CCONJ
ftr-353	578	74	(	(	PUNCT
ftr-353	578	75	3	3	NUM
ftr-353	578	76	)	)	PUNCT
ftr-353	578	77	$	$	SYM
ftr-353	578	78	30	30	NUM
ftr-353	578	79	million	million	NUM
ftr-353	578	80	(	(	PUNCT
ftr-353	578	81	reduced	reduce	VERB
ftr-353	578	82	by	by	ADP
ftr-353	578	83	any	any	DET
ftr-353	578	84	deemed	deemed	ADJ
ftr-353	578	85	payment	payment	NOUN
ftr-353	578	86	for	for	ADP
ftr-353	578	87	a	a	DET
ftr-353	578	88	prior	prior	ADJ
ftr-353	578	89	taxable	taxable	ADJ
ftr-353	578	90	year	year	NOUN
ftr-353	578	91	)	)	PUNCT
ftr-353	578	92	.	.	PUNCT
ftr-353	579	1	an	an	DET
ftr-353	579	2	applicable	applicable	ADJ
ftr-353	579	3	partnership	partnership	NOUN
ftr-353	579	4	is	be	AUX
ftr-353	579	5	“	"	PUNCT
ftr-353	579	6	a	a	DET
ftr-353	579	7	domestic	domestic	ADJ
ftr-353	579	8	partnership	partnership	NOUN
ftr-353	579	9	that	that	PRON
ftr-353	579	10	was	be	AUX
ftr-353	579	11	formed	form	VERB
ftr-353	579	12	on	on	ADP
ftr-353	579	13	august	august	PROPN
ftr-353	579	14	3	3	NUM
ftr-353	579	15	,	,	PUNCT
ftr-353	579	16	2007	2007	NUM
ftr-353	579	17	,	,	PUNCT
ftr-353	579	18	and	and	CCONJ
ftr-353	579	19	will	will	AUX
ftr-353	579	20	produce	produce	VERB
ftr-353	579	21	in	in	ADP
ftr-353	579	22	excess	excess	NOUN
ftr-353	579	23	of	of	ADP
ftr-353	579	24	675,000	675,000	NUM
ftr-353	579	25	automobiles	automobile	NOUN
ftr-353	579	26	during	during	ADP
ftr-353	579	27	the	the	DET
ftr-353	579	28	period	period	NOUN
ftr-353	579	29	beginning	begin	VERB
ftr-353	579	30	on	on	ADP
ftr-353	579	31	january	january	PROPN
ftr-353	579	32	1	1	NUM
ftr-353	579	33	,	,	PUNCT
ftr-353	579	34	2008	2008	NUM
ftr-353	579	35	,	,	PUNCT
ftr-353	579	36	and	and	CCONJ
ftr-353	579	37	ending	end	VERB
ftr-353	579	38	on	on	ADP
ftr-353	579	39	june	june	PROPN
ftr-353	579	40	30	30	NUM
ftr-353	579	41	,	,	PUNCT
ftr-353	579	42	2008	2008	NUM
ftr-353	579	43	.	.	PUNCT
ftr-353	579	44	”	"	PUNCT
ftr-353	580	1	there	there	PRON
ftr-353	580	2	must	must	AUX
ftr-353	580	3	be	be	AUX
ftr-353	580	4	a	a	DET
ftr-353	580	5	lot	lot	NOUN
ftr-353	580	6	of	of	ADP
ftr-353	580	7	qualified	qualified	ADJ
ftr-353	580	8	partnerships	partnership	NOUN
ftr-353	580	9	out	out	ADV
ftr-353	580	10	there	there	ADV
ftr-353	580	11	.	.	PUNCT
ftr-353	581	1	☺	☺	PUNCT
ftr-353	581	2	(	(	PUNCT
ftr-353	581	3	b	b	X
ftr-353	581	4	)	)	PUNCT
ftr-353	581	5	and	and	CCONJ
ftr-353	581	6	it	it	PRON
ftr-353	581	7	’s	’s	AUX
ftr-353	581	8	all	all	PRON
ftr-353	581	9	explained	explain	VERB
ftr-353	581	10	by	by	ADP
ftr-353	581	11	the	the	DET
ftr-353	581	12	irs	irs	PROPN
ftr-353	581	13	.	.	PUNCT
ftr-353	582	1	rev	rev	PROPN
ftr-353	582	2	.	.	PROPN
ftr-353	582	3	proc	proc	PROPN
ftr-353	582	4	.	.	PUNCT
ftr-353	583	1	2008	2008	NUM
ftr-353	583	2	-	-	SYM
ftr-353	583	3	65	65	NUM
ftr-353	583	4	,	,	PUNCT
ftr-353	583	5	2008	2008	NUM
ftr-353	583	6	-	-	SYM
ftr-353	583	7	2	2	NUM
ftr-353	583	8	c.b	c.b	PROPN
ftr-353	583	9	.	.	PROPN
ftr-353	583	10	1082	1082	NUM
ftr-353	583	11	(	(	PUNCT
ftr-353	583	12	10/10/08	10/10/08	NUM
ftr-353	583	13	)	)	PUNCT
ftr-353	583	14	.	.	PUNCT
ftr-353	584	1	section	section	NOUN
ftr-353	584	2	168(k)(4	168(k)(4	PROPN
ftr-353	584	3	)	)	PUNCT
ftr-353	584	4	allows	allow	VERB
ftr-353	584	5	an	an	DET
ftr-353	584	6	election	election	NOUN
ftr-353	584	7	to	to	PART
ftr-353	584	8	treat	treat	VERB
ftr-353	584	9	the	the	DET
ftr-353	584	10	50	50	NUM
ftr-353	584	11	percent	percent	NOUN
ftr-353	584	12	bonus	bonus	NOUN
ftr-353	584	13	depreciation	depreciation	NOUN
ftr-353	584	14	amount	amount	NOUN
ftr-353	584	15	(	(	PUNCT
ftr-353	584	16	over	over	ADP
ftr-353	584	17	regular	regular	ADJ
ftr-353	584	18	depreciation	depreciation	NOUN
ftr-353	584	19	)	)	PUNCT
ftr-353	584	20	as	as	ADP
ftr-353	584	21	an	an	DET
ftr-353	584	22	increase	increase	NOUN
ftr-353	584	23	in	in	ADP
ftr-353	584	24	the	the	DET
ftr-353	584	25	limitation	limitation	NOUN
ftr-353	584	26	of	of	ADP
ftr-353	584	27	§	§	PROPN
ftr-353	584	28	38(c	38(c	PROPN
ftr-353	584	29	)	)	PUNCT
ftr-353	584	30	on	on	ADP
ftr-353	584	31	the	the	DET
ftr-353	584	32	general	general	ADJ
ftr-353	584	33	business	business	NOUN
ftr-353	584	34	credit	credit	NOUN
ftr-353	584	35	or	or	CCONJ
ftr-353	584	36	as	as	ADP
ftr-353	584	37	an	an	DET
ftr-353	584	38	increase	increase	NOUN
ftr-353	584	39	in	in	ADP
ftr-353	584	40	the	the	DET
ftr-353	584	41	§	§	ADJ
ftr-353	584	42	53(c	53(c	PROPN
ftr-353	584	43	)	)	PUNCT
ftr-353	584	44	limitation	limitation	NOUN
ftr-353	584	45	on	on	ADP
ftr-353	584	46	the	the	DET
ftr-353	584	47	amount	amount	NOUN
ftr-353	584	48	of	of	ADP
ftr-353	584	49	credit	credit	NOUN
ftr-353	584	50	against	against	ADP
ftr-353	584	51	regular	regular	ADJ
ftr-353	584	52	tax	tax	NOUN
ftr-353	584	53	liability	liability	NOUN
ftr-353	584	54	for	for	ADP
ftr-353	584	55	lower	low	ADJ
ftr-353	584	56	tentative	tentative	ADJ
ftr-353	584	57	minimum	minimum	ADJ
ftr-353	584	58	tax	tax	NOUN
ftr-353	584	59	(	(	PUNCT
ftr-353	584	60	refundable	refundable	ADJ
ftr-353	584	61	)	)	PUNCT
ftr-353	584	62	.	.	PUNCT
ftr-353	585	1	the	the	DET
ftr-353	585	2	increases	increase	NOUN
ftr-353	585	3	are	be	AUX
ftr-353	585	4	allowed	allow	VERB
ftr-353	585	5	to	to	ADP
ftr-353	585	6	corporations	corporation	NOUN
ftr-353	585	7	and	and	CCONJ
ftr-353	585	8	the	the	DET
ftr-353	585	9	chrysler	chrysler	PROPN
ftr-353	585	10	llc	llc	PROPN
ftr-353	585	11	(	(	PUNCT
ftr-353	585	12	not	not	PART
ftr-353	585	13	identified	identify	VERB
ftr-353	585	14	by	by	ADP
ftr-353	585	15	name	name	NOUN
ftr-353	585	16	in	in	ADP
ftr-353	585	17	the	the	DET
ftr-353	585	18	revenue	revenue	NOUN
ftr-353	585	19	procedure	procedure	NOUN
ftr-353	585	20	)	)	PUNCT
ftr-353	585	21	.	.	PUNCT
ftr-353	586	1	the	the	DET
ftr-353	586	2	election	election	NOUN
ftr-353	586	3	is	be	AUX
ftr-353	586	4	available	available	ADJ
ftr-353	586	5	for	for	ADP
ftr-353	586	6	qualified	qualified	ADJ
ftr-353	586	7	property	property	NOUN
ftr-353	586	8	placed	place	VERB
ftr-353	586	9	in	in	ADP
ftr-353	586	10	service	service	NOUN
ftr-353	586	11	between	between	ADP
ftr-353	586	12	3/31/08	3/31/08	NUM
ftr-353	586	13	and	and	CCONJ
ftr-353	586	14	1/1/10	1/1/10	NUM
ftr-353	586	15	.	.	PUNCT
ftr-353	587	1	the	the	DET
ftr-353	587	2	revenue	revenue	NOUN
ftr-353	587	3	procedure	procedure	NOUN
ftr-353	587	4	defines	define	VERB
ftr-353	587	5	eligible	eligible	ADJ
ftr-353	587	6	property	property	NOUN
ftr-353	587	7	under	under	ADP
ftr-353	587	8	the	the	DET
ftr-353	587	9	various	various	ADJ
ftr-353	587	10	provisions	provision	NOUN
ftr-353	587	11	of	of	ADP
ftr-353	587	12	the	the	DET
ftr-353	587	13	housing	housing	NOUN
ftr-353	587	14	and	and	CCONJ
ftr-353	587	15	economic	economic	ADJ
ftr-353	587	16	recovery	recovery	NOUN
ftr-353	587	17	act	act	NOUN
ftr-353	587	18	of	of	ADP
ftr-353	587	19	2008	2008	NUM
ftr-353	587	20	,	,	PUNCT
ftr-353	587	21	provides	provide	VERB
ftr-353	587	22	rules	rule	NOUN
ftr-353	587	23	for	for	ADP
ftr-353	587	24	making	make	VERB
ftr-353	587	25	the	the	DET
ftr-353	587	26	election	election	NOUN
ftr-353	587	27	,	,	PUNCT
ftr-353	587	28	determining	determine	VERB
ftr-353	587	29	the	the	DET
ftr-353	587	30	bonus	bonus	NOUN
ftr-353	587	31	depreciation	depreciation	NOUN
ftr-353	587	32	amounts	amount	NOUN
ftr-353	587	33	,	,	PUNCT
ftr-353	587	34	and	and	CCONJ
ftr-353	587	35	allocating	allocate	VERB
ftr-353	587	36	the	the	DET
ftr-353	587	37	bonus	bonus	NOUN
ftr-353	587	38	depreciation	depreciation	NOUN
ftr-353	587	39	amount	amount	NOUN
ftr-353	587	40	between	between	ADP
ftr-353	587	41	the	the	DET
ftr-353	587	42	limitations	limitation	NOUN
ftr-353	587	43	of	of	ADP
ftr-353	587	44	§	§	PROPN
ftr-353	587	45	§	§	PROPN
ftr-353	587	46	38(c	38(c	NUM
ftr-353	587	47	)	)	PUNCT
ftr-353	587	48	and	and	CCONJ
ftr-353	587	49	53(c	53(c	NUM
ftr-353	587	50	)	)	PUNCT
ftr-353	587	51	.	.	PUNCT
ftr-353	588	1	(	(	PUNCT
ftr-353	588	2	c	c	X
ftr-353	588	3	)	)	PUNCT
ftr-353	588	4	the	the	DET
ftr-353	588	5	irs	irs	PROPN
ftr-353	588	6	supplements	supplement	VERB
ftr-353	588	7	the	the	DET
ftr-353	588	8	explanation	explanation	NOUN
ftr-353	588	9	.	.	PUNCT
ftr-353	589	1	rev	rev	PROPN
ftr-353	589	2	.	.	PROPN
ftr-353	589	3	proc	proc	PROPN
ftr-353	589	4	.	.	PUNCT
ftr-353	590	1	2009	2009	NUM
ftr-353	590	2	-	-	SYM
ftr-353	590	3	16	16	NUM
ftr-353	590	4	,	,	PUNCT
ftr-353	590	5	2009	2009	NUM
ftr-353	590	6	-	-	SYM
ftr-353	590	7	6	6	NUM
ftr-353	590	8	i.r.b	i.r.b	NOUN
ftr-353	590	9	.	.	PUNCT
ftr-353	591	1	449	449	NUM
ftr-353	591	2	(	(	PUNCT
ftr-353	591	3	1/23/09	1/23/09	NUM
ftr-353	591	4	)	)	PUNCT
ftr-353	591	5	.	.	PUNCT
ftr-353	592	1	the	the	DET
ftr-353	592	2	revenue	revenue	NOUN
ftr-353	592	3	procedure	procedure	NOUN
ftr-353	592	4	109	109	NUM
ftr-353	592	5	florida	florida	PROPN
ftr-353	592	6	tax	tax	NOUN
ftr-353	592	7	review	review	NOUN
ftr-353	592	8	[	[	X
ftr-353	592	9	vol	vol	NOUN
ftr-353	592	10	.	.	PUNCT
ftr-353	592	11	10	10	NUM
ftr-353	592	12	:	:	PUNCT
ftr-353	592	13	si	si	X
ftr-353	592	14	contains	contain	VERB
ftr-353	592	15	rules	rule	NOUN
ftr-353	592	16	for	for	ADP
ftr-353	592	17	electing	elect	VERB
ftr-353	592	18	under	under	ADP
ftr-353	592	19	§	§	PROPN
ftr-353	592	20	168(k)(4	168(k)(4	NUM
ftr-353	592	21	)	)	PUNCT
ftr-353	592	22	to	to	PART
ftr-353	592	23	claim	claim	VERB
ftr-353	592	24	an	an	DET
ftr-353	592	25	increase	increase	NOUN
ftr-353	592	26	in	in	ADP
ftr-353	592	27	the	the	DET
ftr-353	592	28	business	business	NOUN
ftr-353	592	29	tax	tax	NOUN
ftr-353	592	30	credit	credit	NOUN
ftr-353	592	31	limitation	limitation	NOUN
ftr-353	592	32	and	and	CCONJ
ftr-353	592	33	the	the	DET
ftr-353	592	34	amt	amt	PROPN
ftr-353	592	35	credit	credit	NOUN
ftr-353	592	36	limitation	limitation	NOUN
ftr-353	592	37	in	in	ADP
ftr-353	592	38	lieu	lieu	NOUN
ftr-353	592	39	of	of	ADP
ftr-353	592	40	claiming	claim	VERB
ftr-353	592	41	50	50	NUM
ftr-353	592	42	percent	percent	NOUN
ftr-353	592	43	first	first	ADJ
ftr-353	592	44	year	year	NOUN
ftr-353	592	45	depreciation	depreciation	NOUN
ftr-353	592	46	allowances	allowance	NOUN
ftr-353	592	47	under	under	ADP
ftr-353	592	48	§	§	PROPN
ftr-353	592	49	168(k	168(k	PROPN
ftr-353	592	50	)	)	PUNCT
ftr-353	592	51	,	,	PUNCT
ftr-353	592	52	and	and	CCONJ
ftr-353	592	53	provides	provide	VERB
ftr-353	592	54	rules	rule	NOUN
ftr-353	592	55	for	for	ADP
ftr-353	592	56	allocating	allocate	VERB
ftr-353	592	57	the	the	DET
ftr-353	592	58	increases	increase	NOUN
ftr-353	592	59	among	among	ADP
ftr-353	592	60	members	member	NOUN
ftr-353	592	61	of	of	ADP
ftr-353	592	62	a	a	DET
ftr-353	592	63	controlled	control	VERB
ftr-353	592	64	group	group	NOUN
ftr-353	592	65	and	and	CCONJ
ftr-353	592	66	to	to	ADP
ftr-353	592	67	corporate	corporate	ADJ
ftr-353	592	68	partners	partner	NOUN
ftr-353	592	69	of	of	ADP
ftr-353	592	70	a	a	DET
ftr-353	592	71	partnership	partnership	NOUN
ftr-353	592	72	allowed	allow	VERB
ftr-353	592	73	to	to	PART
ftr-353	592	74	make	make	VERB
ftr-353	592	75	the	the	DET
ftr-353	592	76	election	election	NOUN
ftr-353	592	77	(	(	PUNCT
ftr-353	592	78	chrysler	chrysler	NOUN
ftr-353	592	79	)	)	PUNCT
ftr-353	592	80	.	.	PUNCT
ftr-353	593	1	the	the	DET
ftr-353	593	2	revenue	revenue	NOUN
ftr-353	593	3	procedure	procedure	NOUN
ftr-353	593	4	clarifies	clarify	VERB
ftr-353	593	5	that	that	SCONJ
ftr-353	593	6	an	an	DET
ftr-353	593	7	s	s	NOUN
ftr-353	593	8	corporation	corporation	NOUN
ftr-353	593	9	may	may	AUX
ftr-353	593	10	make	make	VERB
ftr-353	593	11	the	the	DET
ftr-353	593	12	election	election	NOUN
ftr-353	593	13	,	,	PUNCT
ftr-353	593	14	but	but	CCONJ
ftr-353	593	15	points	point	VERB
ftr-353	593	16	out	out	ADP
ftr-353	593	17	that	that	SCONJ
ftr-353	593	18	any	any	DET
ftr-353	593	19	business	business	NOUN
ftr-353	593	20	or	or	CCONJ
ftr-353	593	21	amt	amt	PROPN
ftr-353	593	22	credit	credit	NOUN
ftr-353	593	23	limitation	limitation	NOUN
ftr-353	593	24	increases	increase	NOUN
ftr-353	593	25	that	that	PRON
ftr-353	593	26	result	result	NOUN
ftr-353	593	27	are	be	AUX
ftr-353	593	28	applied	apply	VERB
ftr-353	593	29	at	at	ADP
ftr-353	593	30	the	the	DET
ftr-353	593	31	corporate	corporate	ADJ
ftr-353	593	32	level	level	NOUN
ftr-353	593	33	,	,	PUNCT
ftr-353	593	34	and	and	CCONJ
ftr-353	593	35	not	not	PART
ftr-353	593	36	at	at	ADP
ftr-353	593	37	the	the	DET
ftr-353	593	38	shareholder	shareholder	NOUN
ftr-353	593	39	level	level	NOUN
ftr-353	593	40	.	.	PUNCT
ftr-353	594	1	this	this	PRON
ftr-353	594	2	means	mean	VERB
ftr-353	594	3	that	that	SCONJ
ftr-353	594	4	the	the	DET
ftr-353	594	5	credit	credit	NOUN
ftr-353	594	6	limitation	limitation	NOUN
ftr-353	594	7	increase	increase	NOUN
ftr-353	594	8	will	will	AUX
ftr-353	594	9	only	only	ADV
ftr-353	594	10	affect	affect	VERB
ftr-353	594	11	credits	credit	NOUN
ftr-353	594	12	allowed	allow	VERB
ftr-353	594	13	against	against	ADP
ftr-353	594	14	tax	tax	NOUN
ftr-353	594	15	due	due	ADJ
ftr-353	594	16	on	on	ADP
ftr-353	594	17	recognized	recognize	VERB
ftr-353	594	18	built	build	VERB
ftr-353	594	19	-	-	PUNCT
ftr-353	594	20	in	in	ADP
ftr-353	594	21	gains	gain	NOUN
ftr-353	594	22	under	under	ADP
ftr-353	594	23	§	§	PROPN
ftr-353	594	24	1374	1374	NUM
ftr-353	594	25	.	.	PUNCT
ftr-353	595	1	(	(	PUNCT
ftr-353	595	2	d	d	X
ftr-353	595	3	)	)	PUNCT
ftr-353	595	4	one	one	NUM
ftr-353	595	5	more	more	ADJ
ftr-353	595	6	year	year	NOUN
ftr-353	595	7	!	!	PUNCT
ftr-353	596	1	arra	arra	PROPN
ftr-353	596	2	§	§	PROPN
ftr-353	596	3	2001	2001	NUM
ftr-353	596	4	amended	amend	VERB
ftr-353	596	5	code	code	NOUN
ftr-353	596	6	§	§	PROPN
ftr-353	596	7	168(k)(4	168(k)(4	NUM
ftr-353	596	8	)	)	PUNCT
ftr-353	596	9	to	to	PART
ftr-353	596	10	extend	extend	VERB
ftr-353	596	11	this	this	DET
ftr-353	596	12	election	election	NOUN
ftr-353	596	13	for	for	ADP
ftr-353	596	14	one	one	NUM
ftr-353	596	15	year	year	NOUN
ftr-353	596	16	to	to	ADP
ftr-353	596	17	property	property	NOUN
ftr-353	596	18	placed	place	VERB
ftr-353	596	19	in	in	ADP
ftr-353	596	20	service	service	NOUN
ftr-353	596	21	in	in	ADP
ftr-353	596	22	2009	2009	NUM
ftr-353	596	23	.	.	PUNCT
ftr-353	597	1	2	2	X
ftr-353	597	2	.	.	X
ftr-353	597	3	a	a	DET
ftr-353	597	4	credit	credit	NOUN
ftr-353	597	5	for	for	ADP
ftr-353	597	6	vinny	vinny	VERB
ftr-353	597	7	gambini	gambini	PROPN
ftr-353	597	8	hiring	hire	VERB
ftr-353	597	9	disconnected	disconnected	ADJ
ftr-353	597	10	“	"	PUNCT
ftr-353	597	11	yutes	yute	NOUN
ftr-353	597	12	.	.	PUNCT
ftr-353	597	13	”	"	PUNCT
ftr-353	598	1	the	the	DET
ftr-353	598	2	2009	2009	NUM
ftr-353	598	3	arra	arra	PROPN
ftr-353	598	4	,	,	PUNCT
ftr-353	598	5	§	§	PROPN
ftr-353	598	6	1221	1221	NUM
ftr-353	598	7	,	,	PUNCT
ftr-353	598	8	added	add	VERB
ftr-353	598	9	two	two	NUM
ftr-353	598	10	new	new	ADJ
ftr-353	598	11	categories	category	NOUN
ftr-353	598	12	of	of	ADP
ftr-353	598	13	eligible	eligible	ADJ
ftr-353	598	14	employees	employee	NOUN
ftr-353	598	15	for	for	ADP
ftr-353	598	16	2009	2009	NUM
ftr-353	598	17	and	and	CCONJ
ftr-353	598	18	2010	2010	NUM
ftr-353	598	19	under	under	ADP
ftr-353	598	20	the	the	DET
ftr-353	598	21	existing	exist	VERB
ftr-353	598	22	code	code	NOUN
ftr-353	598	23	§	§	PROPN
ftr-353	598	24	51	51	NUM
ftr-353	598	25	work	work	NOUN
ftr-353	598	26	opportunity	opportunity	NOUN
ftr-353	598	27	tax	tax	NOUN
ftr-353	598	28	credit	credit	NOUN
ftr-353	598	29	:	:	PUNCT
ftr-353	598	30	unemployed	unemployed	ADJ
ftr-353	598	31	veterans	veteran	NOUN
ftr-353	598	32	and	and	CCONJ
ftr-353	598	33	“	"	PUNCT
ftr-353	598	34	disconnected	disconnected	ADJ
ftr-353	598	35	youths	youth	NOUN
ftr-353	598	36	.	.	PUNCT
ftr-353	598	37	”	"	PUNCT
ftr-353	599	1	to	to	PART
ftr-353	599	2	qualify	qualify	VERB
ftr-353	599	3	as	as	ADP
ftr-353	599	4	an	an	DET
ftr-353	599	5	unemployed	unemployed	ADJ
ftr-353	599	6	veteran	veteran	NOUN
ftr-353	599	7	,	,	PUNCT
ftr-353	599	8	the	the	DET
ftr-353	599	9	employee	employee	NOUN
ftr-353	599	10	(	(	PUNCT
ftr-353	599	11	1	1	X
ftr-353	599	12	)	)	PUNCT
ftr-353	599	13	must	must	AUX
ftr-353	599	14	have	have	AUX
ftr-353	599	15	been	be	AUX
ftr-353	599	16	discharged	discharge	VERB
ftr-353	599	17	from	from	ADP
ftr-353	599	18	active	active	ADJ
ftr-353	599	19	duty	duty	NOUN
ftr-353	599	20	in	in	ADP
ftr-353	599	21	the	the	DET
ftr-353	599	22	military	military	NOUN
ftr-353	599	23	(	(	PUNCT
ftr-353	599	24	after	after	ADP
ftr-353	599	25	serving	serve	VERB
ftr-353	599	26	at	at	ADP
ftr-353	599	27	least	least	ADV
ftr-353	599	28	180	180	NUM
ftr-353	599	29	days	day	NOUN
ftr-353	599	30	or	or	CCONJ
ftr-353	599	31	being	be	AUX
ftr-353	599	32	discharged	discharge	VERB
ftr-353	599	33	for	for	ADP
ftr-353	599	34	a	a	DET
ftr-353	599	35	service	service	NOUN
ftr-353	599	36	-	-	PUNCT
ftr-353	599	37	connected	connect	VERB
ftr-353	599	38	disability	disability	NOUN
ftr-353	599	39	)	)	PUNCT
ftr-353	599	40	during	during	ADP
ftr-353	599	41	the	the	DET
ftr-353	599	42	five	five	NUM
ftr-353	599	43	-	-	PUNCT
ftr-353	599	44	year	year	NOUN
ftr-353	599	45	period	period	NOUN
ftr-353	599	46	ending	end	VERB
ftr-353	599	47	on	on	ADP
ftr-353	599	48	the	the	DET
ftr-353	599	49	hiring	hiring	NOUN
ftr-353	599	50	date	date	NOUN
ftr-353	599	51	,	,	PUNCT
ftr-353	599	52	and	and	CCONJ
ftr-353	599	53	(	(	PUNCT
ftr-353	599	54	2	2	X
ftr-353	599	55	)	)	PUNCT
ftr-353	599	56	must	must	AUX
ftr-353	599	57	have	have	AUX
ftr-353	599	58	received	receive	VERB
ftr-353	599	59	unemployment	unemployment	NOUN
ftr-353	599	60	compensation	compensation	NOUN
ftr-353	599	61	for	for	ADP
ftr-353	599	62	at	at	ADV
ftr-353	599	63	least	least	ADV
ftr-353	599	64	four	four	NUM
ftr-353	599	65	weeks	week	NOUN
ftr-353	599	66	during	during	ADP
ftr-353	599	67	the	the	DET
ftr-353	599	68	one	one	NUM
ftr-353	599	69	-	-	PUNCT
ftr-353	599	70	year	year	NOUN
ftr-353	599	71	period	period	NOUN
ftr-353	599	72	ending	end	VERB
ftr-353	599	73	on	on	ADP
ftr-353	599	74	the	the	DET
ftr-353	599	75	hiring	hiring	NOUN
ftr-353	599	76	date	date	NOUN
ftr-353	599	77	.	.	PUNCT
ftr-353	600	1	a	a	DET
ftr-353	600	2	disconnected	disconnected	ADJ
ftr-353	600	3	youth	youth	NOUN
ftr-353	600	4	is	be	AUX
ftr-353	600	5	an	an	DET
ftr-353	600	6	individual	individual	NOUN
ftr-353	600	7	certified	certify	VERB
ftr-353	600	8	by	by	ADP
ftr-353	600	9	the	the	DET
ftr-353	600	10	designated	designate	VERB
ftr-353	600	11	local	local	ADJ
ftr-353	600	12	agency	agency	NOUN
ftr-353	600	13	who	who	PRON
ftr-353	600	14	is	be	AUX
ftr-353	600	15	(	(	PUNCT
ftr-353	600	16	1	1	NUM
ftr-353	600	17	)	)	PUNCT
ftr-353	600	18	at	at	ADP
ftr-353	600	19	least	least	ADJ
ftr-353	600	20	age	age	NOUN
ftr-353	600	21	16	16	NUM
ftr-353	600	22	but	but	CCONJ
ftr-353	600	23	not	not	PART
ftr-353	600	24	yet	yet	ADV
ftr-353	600	25	age	age	NOUN
ftr-353	600	26	25	25	NUM
ftr-353	600	27	on	on	ADP
ftr-353	600	28	the	the	DET
ftr-353	600	29	hiring	hiring	NOUN
ftr-353	600	30	date	date	NOUN
ftr-353	600	31	,	,	PUNCT
ftr-353	600	32	(	(	PUNCT
ftr-353	600	33	2	2	X
ftr-353	600	34	)	)	PUNCT
ftr-353	600	35	not	not	PART
ftr-353	600	36	regularly	regularly	ADV
ftr-353	600	37	attending	attend	VERB
ftr-353	600	38	any	any	DET
ftr-353	600	39	secondary	secondary	ADJ
ftr-353	600	40	,	,	PUNCT
ftr-353	600	41	technical	technical	ADJ
ftr-353	600	42	,	,	PUNCT
ftr-353	600	43	or	or	CCONJ
ftr-353	600	44	postsecondary	postsecondary	ADJ
ftr-353	600	45	school	school	NOUN
ftr-353	600	46	during	during	ADP
ftr-353	600	47	the	the	DET
ftr-353	600	48	six	six	NUM
ftr-353	600	49	-	-	PUNCT
ftr-353	600	50	month	month	NOUN
ftr-353	600	51	period	period	NOUN
ftr-353	600	52	preceding	precede	VERB
ftr-353	600	53	the	the	DET
ftr-353	600	54	hiring	hiring	NOUN
ftr-353	600	55	date	date	NOUN
ftr-353	600	56	,	,	PUNCT
ftr-353	600	57	(	(	PUNCT
ftr-353	600	58	3	3	X
ftr-353	600	59	)	)	PUNCT
ftr-353	600	60	not	not	PART
ftr-353	600	61	regularly	regularly	ADV
ftr-353	600	62	employed	employ	VERB
ftr-353	600	63	during	during	ADP
ftr-353	600	64	the	the	DET
ftr-353	600	65	six	six	NUM
ftr-353	600	66	-	-	PUNCT
ftr-353	600	67	month	month	NOUN
ftr-353	600	68	period	period	NOUN
ftr-353	600	69	preceding	precede	VERB
ftr-353	600	70	the	the	DET
ftr-353	600	71	hiring	hiring	NOUN
ftr-353	600	72	date	date	NOUN
ftr-353	600	73	,	,	PUNCT
ftr-353	600	74	and	and	CCONJ
ftr-353	600	75	(	(	PUNCT
ftr-353	600	76	4	4	X
ftr-353	600	77	)	)	PUNCT
ftr-353	600	78	not	not	PART
ftr-353	600	79	readily	readily	ADV
ftr-353	600	80	employable	employable	ADJ
ftr-353	600	81	by	by	ADP
ftr-353	600	82	reason	reason	NOUN
ftr-353	600	83	of	of	ADP
ftr-353	600	84	lacking	lack	VERB
ftr-353	600	85	a	a	DET
ftr-353	600	86	sufficient	sufficient	ADJ
ftr-353	600	87	number	number	NOUN
ftr-353	600	88	of	of	ADP
ftr-353	600	89	skills	skill	NOUN
ftr-353	600	90	.	.	PUNCT
ftr-353	601	1	(	(	PUNCT
ftr-353	601	2	a	a	X
ftr-353	601	3	)	)	PUNCT
ftr-353	601	4	disconnected	disconnected	ADJ
ftr-353	601	5	yutes	yute	NOUN
ftr-353	601	6	defined	define	VERB
ftr-353	601	7	.	.	PUNCT
ftr-353	602	1	notice	notice	PROPN
ftr-353	602	2	200928	200928	NUM
ftr-353	602	3	,	,	PUNCT
ftr-353	602	4	2009	2009	NUM
ftr-353	602	5	-	-	SYM
ftr-353	602	6	24	24	NUM
ftr-353	602	7	i.r.b	i.r.b	NOUN
ftr-353	602	8	.	.	PUNCT
ftr-353	603	1	1082	1082	NUM
ftr-353	603	2	(	(	PUNCT
ftr-353	603	3	5/28/2009	5/28/2009	NUM
ftr-353	603	4	)	)	PUNCT
ftr-353	603	5	.	.	PUNCT
ftr-353	604	1	2009	2009	NUM
ftr-353	604	2	arra	arra	PROPN
ftr-353	604	3	amended	amend	VERB
ftr-353	604	4	§	§	PROPN
ftr-353	604	5	51	51	NUM
ftr-353	604	6	to	to	PART
ftr-353	604	7	add	add	VERB
ftr-353	604	8	two	two	NUM
ftr-353	604	9	new	new	ADJ
ftr-353	604	10	targeted	target	VERB
ftr-353	604	11	groups	group	NOUN
ftr-353	604	12	for	for	ADP
ftr-353	604	13	purposes	purpose	NOUN
ftr-353	604	14	of	of	ADP
ftr-353	604	15	the	the	DET
ftr-353	604	16	§	§	PROPN
ftr-353	604	17	51	51	NUM
ftr-353	604	18	work	work	NOUN
ftr-353	604	19	opportunity	opportunity	NOUN
ftr-353	604	20	credit	credit	NOUN
ftr-353	604	21	:	:	PUNCT
ftr-353	604	22	unemployed	unemployed	ADJ
ftr-353	604	23	veterans	veteran	NOUN
ftr-353	604	24	and	and	CCONJ
ftr-353	604	25	disconnected	disconnected	ADJ
ftr-353	604	26	youths	youth	NOUN
ftr-353	604	27	who	who	PRON
ftr-353	604	28	begin	begin	VERB
ftr-353	604	29	work	work	NOUN
ftr-353	604	30	for	for	ADP
ftr-353	604	31	an	an	DET
ftr-353	604	32	employer	employer	NOUN
ftr-353	604	33	during	during	ADP
ftr-353	604	34	2009	2009	NUM
ftr-353	604	35	or	or	CCONJ
ftr-353	604	36	2010	2010	NUM
ftr-353	604	37	.	.	PUNCT
ftr-353	605	1	this	this	PRON
ftr-353	605	2	provides	provide	VERB
ftr-353	605	3	guidance	guidance	NOUN
ftr-353	605	4	on	on	ADP
ftr-353	605	5	the	the	DET
ftr-353	605	6	definition	definition	NOUN
ftr-353	605	7	of	of	ADP
ftr-353	605	8	“	"	PUNCT
ftr-353	605	9	disconnected	disconnected	ADJ
ftr-353	605	10	youth	youth	NOUN
ftr-353	605	11	.	.	PUNCT
ftr-353	605	12	”	"	PUNCT
ftr-353	606	1	it	it	PRON
ftr-353	606	2	also	also	ADV
ftr-353	606	3	provides	provide	VERB
ftr-353	606	4	transition	transition	NOUN
ftr-353	606	5	relief	relief	NOUN
ftr-353	606	6	for	for	ADP
ftr-353	606	7	employers	employer	NOUN
ftr-353	606	8	who	who	PRON
ftr-353	606	9	hire	hire	VERB
ftr-353	606	10	unemployed	unemployed	ADJ
ftr-353	606	11	veterans	veteran	NOUN
ftr-353	606	12	or	or	CCONJ
ftr-353	606	13	disconnected	disconnected	ADJ
ftr-353	606	14	youths	youth	NOUN
ftr-353	606	15	after	after	ADP
ftr-353	606	16	12/31/08	12/31/08	PROPN
ftr-353	606	17	,	,	PUNCT
ftr-353	606	18	and	and	CCONJ
ftr-353	606	19	before	before	ADP
ftr-353	606	20	7/17/09	7/17/09	PROPN
ftr-353	606	21	.	.	NOUN
ftr-353	606	22	3	3	NUM
ftr-353	606	23	.	.	X
ftr-353	606	24	will	will	AUX
ftr-353	606	25	this	this	DET
ftr-353	606	26	myriad	myriad	NOUN
ftr-353	606	27	of	of	ADP
ftr-353	606	28	new	new	ADJ
ftr-353	606	29	credits	credit	NOUN
ftr-353	606	30	lead	lead	VERB
ftr-353	606	31	to	to	ADP
ftr-353	606	32	an	an	DET
ftr-353	606	33	electric	electric	ADJ
ftr-353	606	34	outlet	outlet	NOUN
ftr-353	606	35	on	on	ADP
ftr-353	606	36	every	every	DET
ftr-353	606	37	parking	parking	NOUN
ftr-353	606	38	meter	meter	NOUN
ftr-353	606	39	,	,	PUNCT
ftr-353	606	40	even	even	ADV
ftr-353	606	41	outside	outside	ADP
ftr-353	606	42	of	of	ADP
ftr-353	606	43	the	the	DET
ftr-353	606	44	arctic	arctic	ADJ
ftr-353	606	45	portions	portion	NOUN
ftr-353	606	46	of	of	ADP
ftr-353	606	47	the	the	DET
ftr-353	606	48	2010	2010	NUM
ftr-353	606	49	]	]	PUNCT
ftr-353	607	1	recent	recent	ADJ
ftr-353	607	2	developments	development	NOUN
ftr-353	607	3	in	in	ADP
ftr-353	607	4	federal	federal	ADJ
ftr-353	607	5	income	income	NOUN
ftr-353	607	6	taxation	taxation	NOUN
ftr-353	607	7	110	110	NUM
ftr-353	607	8	u.s	u.s	PROPN
ftr-353	607	9	.	.	PROPN
ftr-353	607	10	?	?	PUNCT
ftr-353	608	1	section	section	NOUN
ftr-353	608	2	30d	30d	NUM
ftr-353	608	3	,	,	PUNCT
ftr-353	608	4	added	add	VERB
ftr-353	608	5	to	to	ADP
ftr-353	608	6	the	the	DET
ftr-353	608	7	code	code	NOUN
ftr-353	608	8	by	by	ADP
ftr-353	608	9	the	the	DET
ftr-353	608	10	energy	energy	NOUN
ftr-353	608	11	improvement	improvement	NOUN
ftr-353	608	12	and	and	CCONJ
ftr-353	608	13	extension	extension	NOUN
ftr-353	608	14	act	act	NOUN
ftr-353	608	15	of	of	ADP
ftr-353	608	16	2008	2008	NUM
ftr-353	608	17	,	,	PUNCT
ftr-353	608	18	was	be	AUX
ftr-353	608	19	amended	amend	VERB
ftr-353	608	20	by	by	ADP
ftr-353	608	21	§	§	PROPN
ftr-353	608	22	1141(a	1141(a	PROPN
ftr-353	608	23	)	)	PUNCT
ftr-353	608	24	of	of	ADP
ftr-353	608	25	the	the	DET
ftr-353	608	26	2009	2009	NUM
ftr-353	608	27	arra	arra	PROPN
ftr-353	608	28	,	,	PUNCT
ftr-353	608	29	to	to	PART
ftr-353	608	30	provide	provide	VERB
ftr-353	608	31	a	a	DET
ftr-353	608	32	plug	plug	VERB
ftr-353	608	33	-	-	PUNCT
ftr-353	608	34	in	in	ADP
ftr-353	608	35	electric	electric	ADJ
ftr-353	608	36	drive	drive	NOUN
ftr-353	608	37	motor	motor	NOUN
ftr-353	608	38	vehicle	vehicle	NOUN
ftr-353	608	39	credit	credit	NOUN
ftr-353	608	40	.	.	PUNCT
ftr-353	609	1	the	the	DET
ftr-353	609	2	statute	statute	NOUN
ftr-353	609	3	defines	define	VERB
ftr-353	609	4	a	a	DET
ftr-353	609	5	credit	credit	NOUN
ftr-353	609	6	-	-	PUNCT
ftr-353	609	7	eligible	eligible	ADJ
ftr-353	609	8	“	"	PUNCT
ftr-353	609	9	new	new	ADJ
ftr-353	609	10	qualified	qualified	ADJ
ftr-353	609	11	plug	plug	VERB
ftr-353	609	12	-	-	PUNCT
ftr-353	609	13	in	in	ADP
ftr-353	609	14	electric	electric	ADJ
ftr-353	609	15	drive	drive	NOUN
ftr-353	609	16	motor	motor	NOUN
ftr-353	609	17	vehicle	vehicle	NOUN
ftr-353	609	18	”	"	PUNCT
ftr-353	609	19	as	as	ADP
ftr-353	609	20	a	a	DET
ftr-353	609	21	motor	motor	NOUN
ftr-353	609	22	vehicle	vehicle	NOUN
ftr-353	609	23	,	,	PUNCT
ftr-353	609	24	the	the	DET
ftr-353	609	25	original	original	ADJ
ftr-353	609	26	use	use	NOUN
ftr-353	609	27	of	of	ADP
ftr-353	609	28	which	which	PRON
ftr-353	609	29	is	be	AUX
ftr-353	609	30	by	by	ADP
ftr-353	609	31	the	the	DET
ftr-353	609	32	taxpayer	taxpayer	NOUN
ftr-353	609	33	,	,	PUNCT
ftr-353	609	34	that	that	SCONJ
ftr-353	609	35	(	(	PUNCT
ftr-353	609	36	1	1	X
ftr-353	609	37	)	)	PUNCT
ftr-353	609	38	draws	draw	VERB
ftr-353	609	39	propulsion	propulsion	NOUN
ftr-353	609	40	using	use	VERB
ftr-353	609	41	a	a	DET
ftr-353	609	42	traction	traction	NOUN
ftr-353	609	43	battery	battery	NOUN
ftr-353	609	44	with	with	ADP
ftr-353	609	45	a	a	DET
ftr-353	609	46	capacity	capacity	NOUN
ftr-353	609	47	of	of	ADP
ftr-353	609	48	at	at	ADV
ftr-353	609	49	least	least	ADV
ftr-353	609	50	4	4	NUM
ftr-353	609	51	kilowatt	kilowatt	NOUN
ftr-353	609	52	hours	hour	NOUN
ftr-353	609	53	,	,	PUNCT
ftr-353	609	54	(	(	PUNCT
ftr-353	609	55	2	2	X
ftr-353	609	56	)	)	PUNCT
ftr-353	609	57	recharges	recharge	VERB
ftr-353	609	58	its	its	PRON
ftr-353	609	59	battery	battery	NOUN
ftr-353	609	60	with	with	ADP
ftr-353	609	61	an	an	DET
ftr-353	609	62	external	external	ADJ
ftr-353	609	63	source	source	NOUN
ftr-353	609	64	of	of	ADP
ftr-353	609	65	energy	energy	NOUN
ftr-353	609	66	,	,	PUNCT
ftr-353	609	67	(	(	PUNCT
ftr-353	609	68	3	3	X
ftr-353	609	69	)	)	PUNCT
ftr-353	609	70	meets	meet	VERB
ftr-353	609	71	certain	certain	ADJ
ftr-353	609	72	environmental	environmental	ADJ
ftr-353	609	73	standards	standard	NOUN
ftr-353	609	74	,	,	PUNCT
ftr-353	609	75	(	(	PUNCT
ftr-353	609	76	4	4	X
ftr-353	609	77	)	)	PUNCT
ftr-353	609	78	is	be	AUX
ftr-353	609	79	acquired	acquire	VERB
ftr-353	609	80	by	by	ADP
ftr-353	609	81	the	the	DET
ftr-353	609	82	taxpayer	taxpayer	NOUN
ftr-353	609	83	for	for	ADP
ftr-353	609	84	use	use	NOUN
ftr-353	609	85	or	or	CCONJ
ftr-353	609	86	lease	lease	NOUN
ftr-353	609	87	(	(	PUNCT
ftr-353	609	88	rather	rather	ADV
ftr-353	609	89	than	than	ADP
ftr-353	609	90	for	for	ADP
ftr-353	609	91	resale	resale	NOUN
ftr-353	609	92	)	)	PUNCT
ftr-353	609	93	,	,	PUNCT
ftr-353	609	94	and	and	CCONJ
ftr-353	609	95	(	(	PUNCT
ftr-353	609	96	5	5	X
ftr-353	609	97	)	)	PUNCT
ftr-353	609	98	is	be	AUX
ftr-353	609	99	made	make	VERB
ftr-353	609	100	by	by	ADP
ftr-353	609	101	a	a	DET
ftr-353	609	102	manufacturer	manufacturer	NOUN
ftr-353	609	103	.	.	PUNCT
ftr-353	610	1	the	the	DET
ftr-353	610	2	amount	amount	NOUN
ftr-353	610	3	of	of	ADP
ftr-353	610	4	the	the	DET
ftr-353	610	5	credit	credit	NOUN
ftr-353	610	6	is	be	AUX
ftr-353	610	7	$	$	SYM
ftr-353	610	8	2,500	2,500	NUM
ftr-353	610	9	for	for	ADP
ftr-353	610	10	each	each	DET
ftr-353	610	11	qualifying	qualify	VERB
ftr-353	610	12	vehicle	vehicle	NOUN
ftr-353	610	13	placed	place	VERB
ftr-353	610	14	in	in	ADP
ftr-353	610	15	service	service	NOUN
ftr-353	610	16	by	by	ADP
ftr-353	610	17	a	a	DET
ftr-353	610	18	taxpayer	taxpayer	NOUN
ftr-353	610	19	during	during	ADP
ftr-353	610	20	a	a	DET
ftr-353	610	21	taxable	taxable	ADJ
ftr-353	610	22	year	year	NOUN
ftr-353	610	23	,	,	PUNCT
ftr-353	610	24	with	with	ADP
ftr-353	610	25	an	an	DET
ftr-353	610	26	increase	increase	NOUN
ftr-353	610	27	of	of	ADP
ftr-353	610	28	$	$	SYM
ftr-353	610	29	417	417	NUM
ftr-353	610	30	in	in	ADP
ftr-353	610	31	the	the	DET
ftr-353	610	32	credit	credit	NOUN
ftr-353	610	33	amount	amount	NOUN
ftr-353	610	34	for	for	ADP
ftr-353	610	35	each	each	DET
ftr-353	610	36	kilowatt	kilowatt	NOUN
ftr-353	610	37	hour	hour	NOUN
ftr-353	610	38	of	of	ADP
ftr-353	610	39	traction	traction	NOUN
ftr-353	610	40	battery	battery	NOUN
ftr-353	610	41	capacity	capacity	NOUN
ftr-353	610	42	in	in	ADP
ftr-353	610	43	excess	excess	NOUN
ftr-353	610	44	of	of	ADP
ftr-353	610	45	4	4	NUM
ftr-353	610	46	kilowatt	kilowatt	NOUN
ftr-353	610	47	hours	hour	NOUN
ftr-353	610	48	.	.	PUNCT
ftr-353	611	1	however	however	ADV
ftr-353	611	2	,	,	PUNCT
ftr-353	611	3	for	for	ADP
ftr-353	611	4	vehicles	vehicle	NOUN
ftr-353	611	5	acquired	acquire	VERB
ftr-353	611	6	before	before	ADP
ftr-353	611	7	january	january	PROPN
ftr-353	611	8	1	1	NUM
ftr-353	611	9	,	,	PUNCT
ftr-353	611	10	2010	2010	NUM
ftr-353	611	11	,	,	PUNCT
ftr-353	611	12	the	the	DET
ftr-353	611	13	total	total	ADJ
ftr-353	611	14	amount	amount	NOUN
ftr-353	611	15	of	of	ADP
ftr-353	611	16	the	the	DET
ftr-353	611	17	credit	credit	NOUN
ftr-353	611	18	for	for	ADP
ftr-353	611	19	any	any	DET
ftr-353	611	20	one	one	NUM
ftr-353	611	21	vehicle	vehicle	NOUN
ftr-353	611	22	can	can	AUX
ftr-353	611	23	not	not	PART
ftr-353	611	24	exceed	exceed	VERB
ftr-353	611	25	$	$	SYM
ftr-353	611	26	7,500	7,500	NUM
ftr-353	611	27	if	if	SCONJ
ftr-353	611	28	the	the	DET
ftr-353	611	29	vehicle	vehicle	NOUN
ftr-353	611	30	weighs	weigh	VERB
ftr-353	611	31	10,000	10,000	NUM
ftr-353	611	32	pounds	pound	NOUN
ftr-353	611	33	or	or	CCONJ
ftr-353	611	34	less	less	ADJ
ftr-353	611	35	,	,	PUNCT
ftr-353	611	36	can	can	AUX
ftr-353	611	37	not	not	PART
ftr-353	611	38	exceed	exceed	VERB
ftr-353	611	39	$	$	SYM
ftr-353	611	40	10,000	10,000	NUM
ftr-353	611	41	if	if	SCONJ
ftr-353	611	42	the	the	DET
ftr-353	611	43	vehicle	vehicle	NOUN
ftr-353	611	44	weighs	weigh	VERB
ftr-353	611	45	more	more	ADJ
ftr-353	611	46	than	than	ADP
ftr-353	611	47	10,000	10,000	NUM
ftr-353	611	48	pounds	pound	NOUN
ftr-353	611	49	but	but	CCONJ
ftr-353	611	50	not	not	PART
ftr-353	611	51	more	more	ADJ
ftr-353	611	52	than	than	ADP
ftr-353	611	53	14,000	14,000	NUM
ftr-353	611	54	pounds	pound	NOUN
ftr-353	611	55	,	,	PUNCT
ftr-353	611	56	can	can	AUX
ftr-353	611	57	not	not	PART
ftr-353	611	58	exceed	exceed	VERB
ftr-353	611	59	$	$	SYM
ftr-353	611	60	12,500	12,500	NUM
ftr-353	611	61	if	if	SCONJ
ftr-353	611	62	the	the	DET
ftr-353	611	63	vehicle	vehicle	NOUN
ftr-353	611	64	weighs	weigh	VERB
ftr-353	611	65	more	more	ADJ
ftr-353	611	66	than	than	ADP
ftr-353	611	67	14,000	14,000	NUM
ftr-353	611	68	pounds	pound	NOUN
ftr-353	611	69	but	but	CCONJ
ftr-353	611	70	not	not	PART
ftr-353	611	71	more	more	ADJ
ftr-353	611	72	than	than	ADP
ftr-353	611	73	26,000	26,000	NUM
ftr-353	611	74	pounds	pound	NOUN
ftr-353	611	75	,	,	PUNCT
ftr-353	611	76	and	and	CCONJ
ftr-353	611	77	can	can	AUX
ftr-353	611	78	not	not	PART
ftr-353	611	79	exceed	exceed	VERB
ftr-353	611	80	$	$	SYM
ftr-353	611	81	15,000	15,000	NUM
ftr-353	611	82	if	if	SCONJ
ftr-353	611	83	the	the	DET
ftr-353	611	84	vehicle	vehicle	NOUN
ftr-353	611	85	weighs	weigh	VERB
ftr-353	611	86	more	more	ADJ
ftr-353	611	87	than	than	ADP
ftr-353	611	88	26,000	26,000	NUM
ftr-353	611	89	pounds	pound	NOUN
ftr-353	611	90	.	.	PUNCT
ftr-353	612	1	for	for	ADP
ftr-353	612	2	vehicles	vehicle	NOUN
ftr-353	612	3	acquired	acquire	VERB
ftr-353	612	4	after	after	ADP
ftr-353	612	5	december	december	PROPN
ftr-353	612	6	31	31	NUM
ftr-353	612	7	,	,	PUNCT
ftr-353	612	8	2009	2009	NUM
ftr-353	612	9	,	,	PUNCT
ftr-353	612	10	only	only	ADV
ftr-353	612	11	vehicles	vehicle	NOUN
ftr-353	612	12	with	with	ADP
ftr-353	612	13	a	a	DET
ftr-353	612	14	gross	gross	ADJ
ftr-353	612	15	vehicle	vehicle	NOUN
ftr-353	612	16	rating	rating	NOUN
ftr-353	612	17	of	of	ADP
ftr-353	612	18	less	less	ADJ
ftr-353	612	19	than	than	ADP
ftr-353	612	20	14,000	14,000	NUM
ftr-353	612	21	pounds	pound	NOUN
ftr-353	612	22	qualify	qualify	VERB
ftr-353	612	23	,	,	PUNCT
ftr-353	612	24	and	and	CCONJ
ftr-353	612	25	the	the	DET
ftr-353	612	26	credit	credit	NOUN
ftr-353	612	27	can	can	AUX
ftr-353	612	28	not	not	PART
ftr-353	612	29	exceed	exceed	VERB
ftr-353	612	30	$	$	SYM
ftr-353	612	31	7,500	7,500	NUM
ftr-353	612	32	.	.	PUNCT
ftr-353	613	1	once	once	ADV
ftr-353	613	2	the	the	DET
ftr-353	613	3	total	total	ADJ
ftr-353	613	4	number	number	NOUN
ftr-353	613	5	of	of	ADP
ftr-353	613	6	qualified	qualified	ADJ
ftr-353	613	7	plug	plug	VERB
ftr-353	613	8	-	-	PUNCT
ftr-353	613	9	in	in	ADP
ftr-353	613	10	electric	electric	ADJ
ftr-353	613	11	drive	drive	NOUN
ftr-353	613	12	vehicles	vehicle	NOUN
ftr-353	613	13	sold	sell	VERB
ftr-353	613	14	for	for	ADP
ftr-353	613	15	use	use	NOUN
ftr-353	613	16	in	in	ADP
ftr-353	613	17	the	the	DET
ftr-353	613	18	united	united	PROPN
ftr-353	613	19	states	states	PROPN
ftr-353	613	20	after	after	ADP
ftr-353	613	21	december	december	PROPN
ftr-353	613	22	31	31	NUM
ftr-353	613	23	,	,	PUNCT
ftr-353	613	24	2009	2009	NUM
ftr-353	613	25	,	,	PUNCT
ftr-353	613	26	reaches	reach	VERB
ftr-353	613	27	200,000	200,000	NUM
ftr-353	613	28	,	,	PUNCT
ftr-353	613	29	the	the	DET
ftr-353	613	30	credit	credit	NOUN
ftr-353	613	31	will	will	AUX
ftr-353	613	32	be	be	AUX
ftr-353	613	33	phased	phase	VERB
ftr-353	613	34	out	out	ADP
ftr-353	613	35	,	,	PUNCT
ftr-353	613	36	with	with	ADP
ftr-353	613	37	the	the	DET
ftr-353	613	38	phase	phase	NOUN
ftr-353	613	39	-	-	PUNCT
ftr-353	613	40	out	out	NOUN
ftr-353	613	41	period	period	NOUN
ftr-353	613	42	beginning	begin	VERB
ftr-353	613	43	in	in	ADP
ftr-353	613	44	the	the	DET
ftr-353	613	45	second	second	ADJ
ftr-353	613	46	calendar	calendar	NOUN
ftr-353	613	47	quarter	quarter	NOUN
ftr-353	613	48	following	follow	VERB
ftr-353	613	49	the	the	DET
ftr-353	613	50	calendar	calendar	NOUN
ftr-353	613	51	quarter	quarter	NOUN
ftr-353	613	52	in	in	ADP
ftr-353	613	53	which	which	PRON
ftr-353	613	54	the	the	DET
ftr-353	613	55	200,000th	200,000th	NUM
ftr-353	613	56	sale	sale	NOUN
ftr-353	613	57	occurs	occur	VERB
ftr-353	613	58	.	.	PUNCT
ftr-353	614	1	during	during	ADP
ftr-353	614	2	the	the	DET
ftr-353	614	3	first	first	ADJ
ftr-353	614	4	two	two	NUM
ftr-353	614	5	calendar	calendar	NOUN
ftr-353	614	6	quarters	quarter	NOUN
ftr-353	614	7	of	of	ADP
ftr-353	614	8	the	the	DET
ftr-353	614	9	phase	phase	NOUN
ftr-353	614	10	-	-	PUNCT
ftr-353	614	11	out	out	ADP
ftr-353	614	12	period	period	NOUN
ftr-353	614	13	,	,	PUNCT
ftr-353	614	14	the	the	DET
ftr-353	614	15	credit	credit	NOUN
ftr-353	614	16	is	be	AUX
ftr-353	614	17	50	50	NUM
ftr-353	614	18	percent	percent	NOUN
ftr-353	614	19	of	of	ADP
ftr-353	614	20	the	the	DET
ftr-353	614	21	otherwise	otherwise	ADV
ftr-353	614	22	allowable	allowable	ADJ
ftr-353	614	23	amount	amount	NOUN
ftr-353	614	24	;	;	PUNCT
ftr-353	614	25	in	in	ADP
ftr-353	614	26	the	the	DET
ftr-353	614	27	third	third	ADJ
ftr-353	614	28	and	and	CCONJ
ftr-353	614	29	fourth	fourth	ADJ
ftr-353	614	30	calendar	calendar	NOUN
ftr-353	614	31	quarters	quarter	NOUN
ftr-353	614	32	,	,	PUNCT
ftr-353	614	33	the	the	DET
ftr-353	614	34	credit	credit	NOUN
ftr-353	614	35	is	be	AUX
ftr-353	614	36	25	25	NUM
ftr-353	614	37	percent	percent	NOUN
ftr-353	614	38	of	of	ADP
ftr-353	614	39	the	the	DET
ftr-353	614	40	otherwise	otherwise	ADV
ftr-353	614	41	allowable	allowable	ADJ
ftr-353	614	42	amount	amount	NOUN
ftr-353	614	43	;	;	PUNCT
ftr-353	614	44	and	and	CCONJ
ftr-353	614	45	no	no	DET
ftr-353	614	46	credit	credit	NOUN
ftr-353	614	47	is	be	AUX
ftr-353	614	48	allowable	allowable	ADJ
ftr-353	614	49	after	after	ADP
ftr-353	614	50	the	the	DET
ftr-353	614	51	end	end	NOUN
ftr-353	614	52	of	of	ADP
ftr-353	614	53	the	the	DET
ftr-353	614	54	fourth	fourth	ADJ
ftr-353	614	55	calendar	calendar	NOUN
ftr-353	614	56	quarter	quarter	NOUN
ftr-353	614	57	.	.	PUNCT
ftr-353	615	1	•	•	CCONJ
ftr-353	615	2	a	a	DET
ftr-353	615	3	taxpayer	taxpayer	NOUN
ftr-353	615	4	electing	elect	VERB
ftr-353	615	5	to	to	PART
ftr-353	615	6	claim	claim	VERB
ftr-353	615	7	the	the	DET
ftr-353	615	8	credit	credit	NOUN
ftr-353	615	9	must	must	AUX
ftr-353	615	10	reduce	reduce	VERB
ftr-353	615	11	its	its	PRON
ftr-353	615	12	basis	basis	NOUN
ftr-353	615	13	in	in	ADP
ftr-353	615	14	the	the	DET
ftr-353	615	15	vehicle	vehicle	NOUN
ftr-353	615	16	by	by	ADP
ftr-353	615	17	the	the	DET
ftr-353	615	18	amount	amount	NOUN
ftr-353	615	19	of	of	ADP
ftr-353	615	20	the	the	DET
ftr-353	615	21	credit	credit	NOUN
ftr-353	615	22	.	.	PUNCT
ftr-353	616	1	(	(	PUNCT
ftr-353	616	2	section	section	NOUN
ftr-353	616	3	30d(f)(6	30d(f)(6	NUM
ftr-353	616	4	)	)	PUNCT
ftr-353	616	5	permits	permit	VERB
ftr-353	616	6	the	the	DET
ftr-353	616	7	taxpayer	taxpayer	NOUN
ftr-353	616	8	to	to	PART
ftr-353	616	9	elect	elect	VERB
ftr-353	616	10	not	not	PART
ftr-353	616	11	to	to	PART
ftr-353	616	12	claim	claim	VERB
ftr-353	616	13	the	the	DET
ftr-353	616	14	credit	credit	NOUN
ftr-353	616	15	.	.	PUNCT
ftr-353	616	16	)	)	PUNCT
ftr-353	617	1	any	any	DET
ftr-353	617	2	deduction	deduction	NOUN
ftr-353	617	3	or	or	CCONJ
ftr-353	617	4	credit	credit	NOUN
ftr-353	617	5	otherwise	otherwise	ADV
ftr-353	617	6	allowable	allowable	ADJ
ftr-353	617	7	with	with	ADP
ftr-353	617	8	respect	respect	NOUN
ftr-353	617	9	to	to	ADP
ftr-353	617	10	the	the	DET
ftr-353	617	11	purchase	purchase	NOUN
ftr-353	617	12	of	of	ADP
ftr-353	617	13	the	the	DET
ftr-353	617	14	vehicle	vehicle	NOUN
ftr-353	617	15	must	must	AUX
ftr-353	617	16	be	be	AUX
ftr-353	617	17	reduced	reduce	VERB
ftr-353	617	18	by	by	ADP
ftr-353	617	19	the	the	DET
ftr-353	617	20	amount	amount	NOUN
ftr-353	617	21	of	of	ADP
ftr-353	617	22	the	the	DET
ftr-353	617	23	credit	credit	NOUN
ftr-353	617	24	claimed	claim	VERB
ftr-353	617	25	.	.	PUNCT
ftr-353	618	1	the	the	DET
ftr-353	618	2	statute	statute	NOUN
ftr-353	618	3	directs	direct	VERB
ftr-353	618	4	the	the	DET
ftr-353	618	5	treasury	treasury	NOUN
ftr-353	618	6	to	to	PART
ftr-353	618	7	promulgate	promulgate	VERB
ftr-353	618	8	regulations	regulation	NOUN
ftr-353	618	9	providing	provide	VERB
ftr-353	618	10	for	for	ADP
ftr-353	618	11	the	the	DET
ftr-353	618	12	recapture	recapture	NOUN
ftr-353	618	13	of	of	ADP
ftr-353	618	14	the	the	DET
ftr-353	618	15	credit	credit	NOUN
ftr-353	618	16	with	with	ADP
ftr-353	618	17	respect	respect	NOUN
ftr-353	618	18	to	to	ADP
ftr-353	618	19	any	any	DET
ftr-353	618	20	vehicle	vehicle	NOUN
ftr-353	618	21	which	which	PRON
ftr-353	618	22	ceases	cease	VERB
ftr-353	618	23	to	to	PART
ftr-353	618	24	be	be	AUX
ftr-353	618	25	credit	credit	NOUN
ftr-353	618	26	-	-	PUNCT
ftr-353	618	27	eligible	eligible	ADJ
ftr-353	618	28	property	property	NOUN
ftr-353	618	29	(	(	PUNCT
ftr-353	618	30	including	include	VERB
ftr-353	618	31	the	the	DET
ftr-353	618	32	case	case	NOUN
ftr-353	618	33	of	of	ADP
ftr-353	618	34	a	a	DET
ftr-353	618	35	lease	lease	NOUN
ftr-353	618	36	period	period	NOUN
ftr-353	618	37	shorter	short	ADJ
ftr-353	618	38	than	than	ADP
ftr-353	618	39	a	a	DET
ftr-353	618	40	vehicle	vehicle	NOUN
ftr-353	618	41	’s	’s	PART
ftr-353	618	42	economic	economic	ADJ
ftr-353	618	43	life	life	NOUN
ftr-353	618	44	)	)	PUNCT
ftr-353	618	45	.	.	PUNCT
ftr-353	619	1	in	in	ADP
ftr-353	619	2	the	the	DET
ftr-353	619	3	case	case	NOUN
ftr-353	619	4	of	of	ADP
ftr-353	619	5	a	a	DET
ftr-353	619	6	qualifying	qualifying	NOUN
ftr-353	619	7	vehicle	vehicle	NOUN
ftr-353	619	8	used	use	VERB
ftr-353	619	9	in	in	ADP
ftr-353	619	10	the	the	DET
ftr-353	619	11	taxpayer	taxpayer	NOUN
ftr-353	619	12	’s	’s	PART
ftr-353	619	13	trade	trade	NOUN
ftr-353	619	14	or	or	CCONJ
ftr-353	619	15	business	business	NOUN
ftr-353	619	16	,	,	PUNCT
ftr-353	619	17	the	the	DET
ftr-353	619	18	credit	credit	NOUN
ftr-353	619	19	is	be	AUX
ftr-353	619	20	part	part	NOUN
ftr-353	619	21	of	of	ADP
ftr-353	619	22	the	the	DET
ftr-353	619	23	general	general	ADJ
ftr-353	619	24	business	business	NOUN
ftr-353	619	25	credit	credit	NOUN
ftr-353	619	26	.	.	PUNCT
ftr-353	620	1	in	in	ADP
ftr-353	620	2	the	the	DET
ftr-353	620	3	case	case	NOUN
ftr-353	620	4	of	of	ADP
ftr-353	620	5	qualifying	qualify	VERB
ftr-353	620	6	personal	personal	ADJ
ftr-353	620	7	use	use	NOUN
ftr-353	620	8	vehicle	vehicle	NOUN
ftr-353	620	9	,	,	PUNCT
ftr-353	620	10	the	the	DET
ftr-353	620	11	credit	credit	NOUN
ftr-353	620	12	is	be	AUX
ftr-353	620	13	treated	treat	VERB
ftr-353	620	14	as	as	ADP
ftr-353	620	15	a	a	DET
ftr-353	620	16	personal	personal	ADJ
ftr-353	620	17	credit	credit	NOUN
ftr-353	620	18	,	,	PUNCT
ftr-353	620	19	and	and	CCONJ
ftr-353	620	20	is	be	AUX
ftr-353	620	21	allowed	allow	VERB
ftr-353	620	22	against	against	ADP
ftr-353	620	23	both	both	CCONJ
ftr-353	620	24	the	the	DET
ftr-353	620	25	regular	regular	ADJ
ftr-353	620	26	income	income	NOUN
ftr-353	620	27	tax	tax	NOUN
ftr-353	620	28	and	and	CCONJ
ftr-353	620	29	the	the	DET
ftr-353	620	30	amt	amt	PROPN
ftr-353	620	31	.	.	PUNCT
ftr-353	621	1	the	the	DET
ftr-353	621	2	credit	credit	NOUN
ftr-353	621	3	applies	apply	VERB
ftr-353	621	4	to	to	ADP
ftr-353	621	5	taxable	taxable	ADJ
ftr-353	621	6	years	year	NOUN
ftr-353	621	7	beginning	begin	VERB
ftr-353	621	8	after	after	ADP
ftr-353	621	9	12/31/08	12/31/08	PROPN
ftr-353	621	10	,	,	PUNCT
ftr-353	621	11	but	but	CCONJ
ftr-353	621	12	will	will	AUX
ftr-353	621	13	not	not	PART
ftr-353	621	14	be	be	AUX
ftr-353	621	15	available	available	ADJ
ftr-353	621	16	for	for	ADP
ftr-353	621	17	vehicles	vehicle	NOUN
ftr-353	621	18	purchased	purchase	VERB
ftr-353	621	19	after	after	ADP
ftr-353	621	20	12/31/14	12/31/14	PROPN
ftr-353	621	21	.	.	PROPN
ftr-353	621	22	•	•	NOUN
ftr-353	621	23	if	if	SCONJ
ftr-353	621	24	the	the	DET
ftr-353	621	25	vehicle	vehicle	NOUN
ftr-353	621	26	is	be	AUX
ftr-353	621	27	placed	place	VERB
ftr-353	621	28	in	in	ADP
ftr-353	621	29	service	service	NOUN
ftr-353	621	30	by	by	ADP
ftr-353	621	31	a	a	DET
ftr-353	621	32	tax	tax	NOUN
ftr-353	621	33	-	-	PUNCT
ftr-353	621	34	exempt	exempt	ADJ
ftr-353	621	35	entity	entity	NOUN
ftr-353	621	36	,	,	PUNCT
ftr-353	621	37	the	the	DET
ftr-353	621	38	person	person	NOUN
ftr-353	621	39	selling	sell	VERB
ftr-353	621	40	the	the	DET
ftr-353	621	41	vehicle	vehicle	NOUN
ftr-353	621	42	to	to	ADP
ftr-353	621	43	the	the	DET
ftr-353	621	44	tax	tax	NOUN
ftr-353	621	45	-	-	PUNCT
ftr-353	621	46	exempt	exempt	ADJ
ftr-353	621	47	entity	entity	NOUN
ftr-353	621	48	may	may	AUX
ftr-353	621	49	111	111	NUM
ftr-353	621	50	florida	florida	PROPN
ftr-353	621	51	tax	tax	NOUN
ftr-353	621	52	review	review	NOUN
ftr-353	622	1	[	[	X
ftr-353	622	2	vol	vol	NOUN
ftr-353	622	3	.	.	PUNCT
ftr-353	622	4	10	10	NUM
ftr-353	622	5	:	:	PUNCT
ftr-353	622	6	si	si	X
ftr-353	622	7	claim	claim	VERB
ftr-353	622	8	the	the	DET
ftr-353	622	9	credit	credit	NOUN
ftr-353	622	10	,	,	PUNCT
ftr-353	622	11	but	but	CCONJ
ftr-353	622	12	only	only	ADV
ftr-353	622	13	if	if	SCONJ
ftr-353	622	14	the	the	DET
ftr-353	622	15	seller	seller	NOUN
ftr-353	622	16	discloses	disclose	VERB
ftr-353	622	17	to	to	ADP
ftr-353	622	18	the	the	DET
ftr-353	622	19	entity	entity	NOUN
ftr-353	622	20	the	the	DET
ftr-353	622	21	amount	amount	NOUN
ftr-353	622	22	of	of	ADP
ftr-353	622	23	the	the	DET
ftr-353	622	24	credit	credit	NOUN
ftr-353	622	25	.	.	PUNCT
ftr-353	623	1	§	§	PROPN
ftr-353	623	2	30d(f)(3	30d(f)(3	NUM
ftr-353	623	3	)	)	PUNCT
ftr-353	623	4	.	.	PUNCT
ftr-353	624	1	(	(	PUNCT
ftr-353	624	2	a	a	X
ftr-353	624	3	)	)	PUNCT
ftr-353	624	4	and	and	CCONJ
ftr-353	624	5	just	just	ADV
ftr-353	624	6	to	to	PART
ftr-353	624	7	make	make	VERB
ftr-353	624	8	things	thing	NOUN
ftr-353	624	9	simpler	simple	ADJ
ftr-353	624	10	,	,	PUNCT
ftr-353	624	11	a	a	DET
ftr-353	624	12	second	second	ADJ
ftr-353	624	13	,	,	PUNCT
ftr-353	624	14	alternative	alternative	ADJ
ftr-353	624	15	credit	credit	NOUN
ftr-353	624	16	for	for	ADP
ftr-353	624	17	plug	plug	VERB
ftr-353	624	18	-	-	PUNCT
ftr-353	624	19	in	in	ADP
ftr-353	624	20	electric	electric	ADJ
ftr-353	624	21	vehicles	vehicle	NOUN
ftr-353	624	22	.	.	PUNCT
ftr-353	625	1	the	the	DET
ftr-353	625	2	2009	2009	NUM
ftr-353	625	3	arra	arra	PROPN
ftr-353	625	4	,	,	PUNCT
ftr-353	625	5	§	§	PROPN
ftr-353	625	6	1142(a	1142(a	NUM
ftr-353	625	7	)	)	PUNCT
ftr-353	625	8	,	,	PUNCT
ftr-353	625	9	significantly	significantly	ADV
ftr-353	625	10	revised	revise	VERB
ftr-353	625	11	the	the	DET
ftr-353	625	12	§	§	ADJ
ftr-353	625	13	30	30	NUM
ftr-353	625	14	renewable	renewable	ADJ
ftr-353	625	15	electricity	electricity	NOUN
ftr-353	625	16	production	production	NOUN
ftr-353	625	17	credit	credit	NOUN
ftr-353	625	18	,	,	PUNCT
ftr-353	625	19	which	which	PRON
ftr-353	625	20	now	now	ADV
ftr-353	625	21	applies	apply	VERB
ftr-353	625	22	only	only	ADV
ftr-353	625	23	to	to	PART
ftr-353	625	24	“	"	PUNCT
ftr-353	625	25	plug	plug	VERB
ftr-353	625	26	-	-	PUNCT
ftr-353	625	27	in	in	ADP
ftr-353	625	28	”	"	PUNCT
ftr-353	625	29	vehicles	vehicle	NOUN
ftr-353	625	30	.	.	PUNCT
ftr-353	626	1	the	the	DET
ftr-353	626	2	revisions	revision	NOUN
ftr-353	626	3	apply	apply	VERB
ftr-353	626	4	to	to	ADP
ftr-353	626	5	vehicles	vehicle	NOUN
ftr-353	626	6	acquired	acquire	VERB
ftr-353	626	7	after	after	ADP
ftr-353	626	8	2/17/09	2/17/09	PROPN
ftr-353	626	9	.	.	PUNCT
ftr-353	627	1	revised	revise	VERB
ftr-353	627	2	§	§	PROPN
ftr-353	627	3	30	30	NUM
ftr-353	627	4	allows	allow	VERB
ftr-353	627	5	an	an	DET
ftr-353	627	6	elective	elective	ADJ
ftr-353	627	7	credit	credit	NOUN
ftr-353	627	8	equal	equal	ADJ
ftr-353	627	9	to	to	ADP
ftr-353	627	10	10	10	NUM
ftr-353	627	11	percent	percent	NOUN
ftr-353	627	12	of	of	ADP
ftr-353	627	13	the	the	DET
ftr-353	627	14	cost	cost	NOUN
ftr-353	627	15	of	of	ADP
ftr-353	627	16	any	any	DET
ftr-353	627	17	qualified	qualified	ADJ
ftr-353	627	18	plug	plug	VERB
ftr-353	627	19	-	-	PUNCT
ftr-353	627	20	in	in	ADP
ftr-353	627	21	electric	electric	ADJ
ftr-353	627	22	vehicle	vehicle	NOUN
ftr-353	627	23	placed	place	VERB
ftr-353	627	24	in	in	ADP
ftr-353	627	25	service	service	NOUN
ftr-353	627	26	in	in	ADP
ftr-353	627	27	a	a	DET
ftr-353	627	28	trade	trade	NOUN
ftr-353	627	29	or	or	CCONJ
ftr-353	627	30	business	business	NOUN
ftr-353	627	31	or	or	CCONJ
ftr-353	627	32	for	for	ADP
ftr-353	627	33	personal	personal	ADJ
ftr-353	627	34	use	use	NOUN
ftr-353	627	35	up	up	ADP
ftr-353	627	36	to	to	ADP
ftr-353	627	37	a	a	DET
ftr-353	627	38	maximum	maximum	ADJ
ftr-353	627	39	pervehicle	pervehicle	ADJ
ftr-353	627	40	credit	credit	NOUN
ftr-353	627	41	of	of	ADP
ftr-353	627	42	$	$	SYM
ftr-353	627	43	2,500	2,500	NUM
ftr-353	627	44	.	.	PUNCT
ftr-353	628	1	the	the	DET
ftr-353	628	2	statute	statute	NOUN
ftr-353	628	3	defines	define	VERB
ftr-353	628	4	a	a	DET
ftr-353	628	5	credit	credit	NOUN
ftr-353	628	6	-	-	PUNCT
ftr-353	628	7	eligible	eligible	ADJ
ftr-353	628	8	“	"	PUNCT
ftr-353	628	9	qualified	qualified	ADJ
ftr-353	628	10	plugin	plugin	NOUN
ftr-353	628	11	electric	electric	ADJ
ftr-353	628	12	drive	drive	NOUN
ftr-353	628	13	motor	motor	NOUN
ftr-353	628	14	vehicle	vehicle	NOUN
ftr-353	628	15	”	"	PUNCT
ftr-353	628	16	as	as	ADP
ftr-353	628	17	a	a	DET
ftr-353	628	18	motor	motor	NOUN
ftr-353	628	19	vehicle	vehicle	NOUN
ftr-353	628	20	,	,	PUNCT
ftr-353	628	21	the	the	DET
ftr-353	628	22	original	original	ADJ
ftr-353	628	23	use	use	NOUN
ftr-353	628	24	of	of	ADP
ftr-353	628	25	which	which	PRON
ftr-353	628	26	is	be	AUX
ftr-353	628	27	by	by	ADP
ftr-353	628	28	the	the	DET
ftr-353	628	29	taxpayer	taxpayer	NOUN
ftr-353	628	30	,	,	PUNCT
ftr-353	628	31	that	that	SCONJ
ftr-353	628	32	(	(	PUNCT
ftr-353	628	33	1	1	X
ftr-353	628	34	)	)	PUNCT
ftr-353	628	35	is	be	AUX
ftr-353	628	36	propelled	propel	VERB
ftr-353	628	37	to	to	ADP
ftr-353	628	38	a	a	DET
ftr-353	628	39	significant	significant	ADJ
ftr-353	628	40	extent	extent	NOUN
ftr-353	628	41	by	by	ADP
ftr-353	628	42	an	an	DET
ftr-353	628	43	electric	electric	ADJ
ftr-353	628	44	motor	motor	NOUN
ftr-353	628	45	that	that	PRON
ftr-353	628	46	draws	draw	VERB
ftr-353	628	47	power	power	NOUN
ftr-353	628	48	from	from	ADP
ftr-353	628	49	a	a	DET
ftr-353	628	50	battery	battery	NOUN
ftr-353	628	51	with	with	ADP
ftr-353	628	52	a	a	DET
ftr-353	628	53	capacity	capacity	NOUN
ftr-353	628	54	of	of	ADP
ftr-353	628	55	at	at	ADV
ftr-353	628	56	least	least	ADV
ftr-353	628	57	4	4	NUM
ftr-353	628	58	kilowatt	kilowatt	NOUN
ftr-353	628	59	hours	hour	NOUN
ftr-353	628	60	(	(	PUNCT
ftr-353	628	61	2.5	2.5	NUM
ftr-353	628	62	kilowatt	kilowatt	NOUN
ftr-353	628	63	hours	hour	NOUN
ftr-353	628	64	in	in	ADP
ftr-353	628	65	the	the	DET
ftr-353	628	66	case	case	NOUN
ftr-353	628	67	of	of	ADP
ftr-353	628	68	a	a	DET
ftr-353	628	69	2or	2or	ADJ
ftr-353	628	70	3wheeled	3wheeled	NUM
ftr-353	628	71	vehicle	vehicle	NOUN
ftr-353	628	72	)	)	PUNCT
ftr-353	628	73	,	,	PUNCT
ftr-353	628	74	(	(	PUNCT
ftr-353	628	75	2	2	X
ftr-353	628	76	)	)	PUNCT
ftr-353	628	77	recharges	recharge	VERB
ftr-353	628	78	its	its	PRON
ftr-353	628	79	battery	battery	NOUN
ftr-353	628	80	with	with	ADP
ftr-353	628	81	an	an	DET
ftr-353	628	82	external	external	ADJ
ftr-353	628	83	source	source	NOUN
ftr-353	628	84	of	of	ADP
ftr-353	628	85	energy	energy	NOUN
ftr-353	628	86	,	,	PUNCT
ftr-353	628	87	(	(	PUNCT
ftr-353	628	88	3	3	X
ftr-353	628	89	)	)	PUNCT
ftr-353	628	90	has	have	VERB
ftr-353	628	91	a	a	DET
ftr-353	628	92	gross	gross	ADJ
ftr-353	628	93	vehicle	vehicle	NOUN
ftr-353	628	94	rating	rating	NOUN
ftr-353	628	95	of	of	ADP
ftr-353	628	96	less	less	ADJ
ftr-353	628	97	than	than	ADP
ftr-353	628	98	14,000	14,000	NUM
ftr-353	628	99	pounds	pound	NOUN
ftr-353	628	100	,	,	PUNCT
ftr-353	628	101	(	(	PUNCT
ftr-353	628	102	4	4	X
ftr-353	628	103	)	)	PUNCT
ftr-353	628	104	is	be	AUX
ftr-353	628	105	acquired	acquire	VERB
ftr-353	628	106	by	by	ADP
ftr-353	628	107	the	the	DET
ftr-353	628	108	taxpayer	taxpayer	NOUN
ftr-353	628	109	for	for	ADP
ftr-353	628	110	use	use	NOUN
ftr-353	628	111	or	or	CCONJ
ftr-353	628	112	lease	lease	NOUN
ftr-353	628	113	(	(	PUNCT
ftr-353	628	114	rather	rather	ADV
ftr-353	628	115	than	than	ADP
ftr-353	628	116	for	for	ADP
ftr-353	628	117	resale	resale	NOUN
ftr-353	628	118	)	)	PUNCT
ftr-353	628	119	,	,	PUNCT
ftr-353	628	120	(	(	PUNCT
ftr-353	628	121	5	5	X
ftr-353	628	122	)	)	PUNCT
ftr-353	628	123	is	be	AUX
ftr-353	628	124	made	make	VERB
ftr-353	628	125	by	by	ADP
ftr-353	628	126	a	a	DET
ftr-353	628	127	manufacturer	manufacturer	NOUN
ftr-353	628	128	,	,	PUNCT
ftr-353	628	129	and	and	CCONJ
ftr-353	628	130	(	(	PUNCT
ftr-353	628	131	6	6	NUM
ftr-353	628	132	)	)	PUNCT
ftr-353	628	133	and	and	CCONJ
ftr-353	628	134	is	be	AUX
ftr-353	628	135	either	either	CCONJ
ftr-353	628	136	(	(	PUNCT
ftr-353	628	137	i	i	NOUN
ftr-353	628	138	)	)	PUNCT
ftr-353	628	139	a	a	DET
ftr-353	628	140	“	"	PUNCT
ftr-353	628	141	low	low	ADJ
ftr-353	628	142	speed	speed	NOUN
ftr-353	628	143	vehicle	vehicle	NOUN
ftr-353	628	144	within	within	ADP
ftr-353	628	145	the	the	DET
ftr-353	628	146	meaning	meaning	NOUN
ftr-353	628	147	of	of	ADP
ftr-353	628	148	section	section	NOUN
ftr-353	628	149	571.3	571.3	NUM
ftr-353	628	150	of	of	ADP
ftr-353	628	151	title	title	NOUN
ftr-353	628	152	49	49	NUM
ftr-353	628	153	,	,	PUNCT
ftr-353	628	154	code	code	NOUN
ftr-353	628	155	of	of	ADP
ftr-353	628	156	federal	federal	ADJ
ftr-353	628	157	regulations	regulation	NOUN
ftr-353	628	158	”	"	PUNCT
ftr-353	628	159	as	as	ADP
ftr-353	628	160	in	in	ADP
ftr-353	628	161	effect	effect	NOUN
ftr-353	628	162	on	on	ADP
ftr-353	628	163	2/17/09	2/17/09	NUM
ftr-353	628	164	or	or	CCONJ
ftr-353	628	165	(	(	PUNCT
ftr-353	628	166	ii	ii	NOUN
ftr-353	628	167	)	)	PUNCT
ftr-353	628	168	is	be	AUX
ftr-353	628	169	a	a	DET
ftr-353	628	170	2or	2or	ADJ
ftr-353	628	171	3	3	NUM
ftr-353	628	172	-	-	PUNCT
ftr-353	628	173	wheel	wheel	NOUN
ftr-353	628	174	vehicle	vehicle	NOUN
ftr-353	628	175	.	.	PUNCT
ftr-353	629	1	a	a	DET
ftr-353	629	2	taxpayer	taxpayer	NOUN
ftr-353	629	3	electing	elect	VERB
ftr-353	629	4	to	to	PART
ftr-353	629	5	claim	claim	VERB
ftr-353	629	6	the	the	DET
ftr-353	629	7	credit	credit	NOUN
ftr-353	629	8	must	must	AUX
ftr-353	629	9	reduce	reduce	VERB
ftr-353	629	10	its	its	PRON
ftr-353	629	11	basis	basis	NOUN
ftr-353	629	12	in	in	ADP
ftr-353	629	13	the	the	DET
ftr-353	629	14	vehicle	vehicle	NOUN
ftr-353	629	15	by	by	ADP
ftr-353	629	16	the	the	DET
ftr-353	629	17	amount	amount	NOUN
ftr-353	629	18	of	of	ADP
ftr-353	629	19	the	the	DET
ftr-353	629	20	credit	credit	NOUN
ftr-353	629	21	.	.	PUNCT
ftr-353	630	1	(	(	PUNCT
ftr-353	630	2	section	section	NOUN
ftr-353	630	3	30(e)(6	30(e)(6	NUM
ftr-353	630	4	)	)	PUNCT
ftr-353	630	5	permits	permit	VERB
ftr-353	630	6	the	the	DET
ftr-353	630	7	taxpayer	taxpayer	NOUN
ftr-353	630	8	to	to	PART
ftr-353	630	9	elect	elect	VERB
ftr-353	630	10	not	not	PART
ftr-353	630	11	to	to	PART
ftr-353	630	12	claim	claim	VERB
ftr-353	630	13	the	the	DET
ftr-353	630	14	credit	credit	NOUN
ftr-353	630	15	.	.	PUNCT
ftr-353	630	16	)	)	PUNCT
ftr-353	631	1	any	any	DET
ftr-353	631	2	deduction	deduction	NOUN
ftr-353	631	3	or	or	CCONJ
ftr-353	631	4	credit	credit	NOUN
ftr-353	631	5	otherwise	otherwise	ADV
ftr-353	631	6	allowable	allowable	ADJ
ftr-353	631	7	with	with	ADP
ftr-353	631	8	respect	respect	NOUN
ftr-353	631	9	to	to	ADP
ftr-353	631	10	the	the	DET
ftr-353	631	11	purchase	purchase	NOUN
ftr-353	631	12	of	of	ADP
ftr-353	631	13	the	the	DET
ftr-353	631	14	vehicle	vehicle	NOUN
ftr-353	631	15	must	must	AUX
ftr-353	631	16	be	be	AUX
ftr-353	631	17	reduced	reduce	VERB
ftr-353	631	18	by	by	ADP
ftr-353	631	19	the	the	DET
ftr-353	631	20	amount	amount	NOUN
ftr-353	631	21	of	of	ADP
ftr-353	631	22	the	the	DET
ftr-353	631	23	credit	credit	NOUN
ftr-353	631	24	claimed	claim	VERB
ftr-353	631	25	.	.	PUNCT
ftr-353	632	1	the	the	DET
ftr-353	632	2	statute	statute	NOUN
ftr-353	632	3	directs	direct	VERB
ftr-353	632	4	the	the	DET
ftr-353	632	5	treasury	treasury	NOUN
ftr-353	632	6	to	to	PART
ftr-353	632	7	promulgate	promulgate	VERB
ftr-353	632	8	regulations	regulation	NOUN
ftr-353	632	9	providing	provide	VERB
ftr-353	632	10	for	for	ADP
ftr-353	632	11	the	the	DET
ftr-353	632	12	recapture	recapture	NOUN
ftr-353	632	13	of	of	ADP
ftr-353	632	14	the	the	DET
ftr-353	632	15	credit	credit	NOUN
ftr-353	632	16	with	with	ADP
ftr-353	632	17	respect	respect	NOUN
ftr-353	632	18	to	to	ADP
ftr-353	632	19	any	any	DET
ftr-353	632	20	vehicle	vehicle	NOUN
ftr-353	632	21	which	which	PRON
ftr-353	632	22	ceases	cease	VERB
ftr-353	632	23	to	to	PART
ftr-353	632	24	be	be	AUX
ftr-353	632	25	credit	credit	NOUN
ftr-353	632	26	-	-	PUNCT
ftr-353	632	27	eligible	eligible	ADJ
ftr-353	632	28	property	property	NOUN
ftr-353	632	29	.	.	PUNCT
ftr-353	633	1	in	in	ADP
ftr-353	633	2	the	the	DET
ftr-353	633	3	case	case	NOUN
ftr-353	633	4	of	of	ADP
ftr-353	633	5	a	a	DET
ftr-353	633	6	qualifying	qualifying	NOUN
ftr-353	633	7	vehicle	vehicle	NOUN
ftr-353	633	8	used	use	VERB
ftr-353	633	9	in	in	ADP
ftr-353	633	10	the	the	DET
ftr-353	633	11	taxpayer	taxpayer	NOUN
ftr-353	633	12	’s	’s	PART
ftr-353	633	13	trade	trade	NOUN
ftr-353	633	14	or	or	CCONJ
ftr-353	633	15	business	business	NOUN
ftr-353	633	16	,	,	PUNCT
ftr-353	633	17	the	the	DET
ftr-353	633	18	credit	credit	NOUN
ftr-353	633	19	is	be	AUX
ftr-353	633	20	part	part	NOUN
ftr-353	633	21	of	of	ADP
ftr-353	633	22	the	the	DET
ftr-353	633	23	general	general	ADJ
ftr-353	633	24	business	business	NOUN
ftr-353	633	25	credit	credit	NOUN
ftr-353	633	26	.	.	PUNCT
ftr-353	634	1	in	in	ADP
ftr-353	634	2	the	the	DET
ftr-353	634	3	case	case	NOUN
ftr-353	634	4	of	of	ADP
ftr-353	634	5	qualifying	qualify	VERB
ftr-353	634	6	personal	personal	ADJ
ftr-353	634	7	use	use	NOUN
ftr-353	634	8	vehicle	vehicle	NOUN
ftr-353	634	9	,	,	PUNCT
ftr-353	634	10	the	the	DET
ftr-353	634	11	credit	credit	NOUN
ftr-353	634	12	is	be	AUX
ftr-353	634	13	treated	treat	VERB
ftr-353	634	14	as	as	ADP
ftr-353	634	15	a	a	DET
ftr-353	634	16	personal	personal	ADJ
ftr-353	634	17	credit	credit	NOUN
ftr-353	634	18	,	,	PUNCT
ftr-353	634	19	and	and	CCONJ
ftr-353	634	20	is	be	AUX
ftr-353	634	21	allowed	allow	VERB
ftr-353	634	22	against	against	ADP
ftr-353	634	23	both	both	CCONJ
ftr-353	634	24	the	the	DET
ftr-353	634	25	regular	regular	ADJ
ftr-353	634	26	income	income	NOUN
ftr-353	634	27	tax	tax	NOUN
ftr-353	634	28	and	and	CCONJ
ftr-353	634	29	the	the	DET
ftr-353	634	30	amt	amt	PROPN
ftr-353	634	31	.	.	PUNCT
ftr-353	635	1	the	the	DET
ftr-353	635	2	credit	credit	NOUN
ftr-353	635	3	will	will	AUX
ftr-353	635	4	not	not	PART
ftr-353	635	5	be	be	AUX
ftr-353	635	6	available	available	ADJ
ftr-353	635	7	for	for	ADP
ftr-353	635	8	vehicles	vehicle	NOUN
ftr-353	635	9	purchased	purchase	VERB
ftr-353	635	10	after	after	ADP
ftr-353	635	11	12/31/11	12/31/11	PROPN
ftr-353	635	12	.	.	PUNCT
ftr-353	636	1	furthermore	furthermore	ADV
ftr-353	636	2	,	,	PUNCT
ftr-353	636	3	for	for	ADP
ftr-353	636	4	any	any	DET
ftr-353	636	5	vehicle	vehicle	NOUN
ftr-353	636	6	acquired	acquire	VERB
ftr-353	636	7	after	after	ADP
ftr-353	636	8	2/17/09	2/17/09	NUM
ftr-353	636	9	and	and	CCONJ
ftr-353	636	10	before	before	ADP
ftr-353	636	11	1/1/10	1/1/10	NUM
ftr-353	636	12	,	,	PUNCT
ftr-353	636	13	the	the	DET
ftr-353	636	14	§	§	PROPN
ftr-353	636	15	30	30	NUM
ftr-353	636	16	credit	credit	NOUN
ftr-353	636	17	is	be	AUX
ftr-353	636	18	not	not	PART
ftr-353	636	19	available	available	ADJ
ftr-353	636	20	if	if	SCONJ
ftr-353	636	21	a	a	DET
ftr-353	636	22	credit	credit	NOUN
ftr-353	636	23	is	be	AUX
ftr-353	636	24	allowed	allow	VERB
ftr-353	636	25	under	under	ADP
ftr-353	636	26	§	§	PROPN
ftr-353	636	27	30d	30d	NUM
ftr-353	636	28	.	.	PUNCT
ftr-353	637	1	(	(	PUNCT
ftr-353	637	2	b	b	X
ftr-353	637	3	)	)	PUNCT
ftr-353	637	4	credit	credit	NOUN
ftr-353	637	5	for	for	ADP
ftr-353	637	6	figuring	figure	VERB
ftr-353	637	7	out	out	ADP
ftr-353	637	8	how	how	SCONJ
ftr-353	637	9	to	to	PART
ftr-353	637	10	plug	plug	VERB
ftr-353	637	11	in	in	ADP
ftr-353	637	12	an	an	DET
ftr-353	637	13	old	old	ADJ
ftr-353	637	14	car	car	NOUN
ftr-353	637	15	.	.	PUNCT
ftr-353	638	1	the	the	DET
ftr-353	638	2	2009	2009	NUM
ftr-353	638	3	arra	arra	PROPN
ftr-353	638	4	,	,	PUNCT
ftr-353	638	5	§	§	PROPN
ftr-353	638	6	1143(b	1143(b	NUM
ftr-353	638	7	)	)	PUNCT
ftr-353	638	8	,	,	PUNCT
ftr-353	638	9	amended	amend	VERB
ftr-353	638	10	§	§	PROPN
ftr-353	638	11	30b	30b	NUM
ftr-353	638	12	to	to	PART
ftr-353	638	13	extend	extend	VERB
ftr-353	638	14	the	the	DET
ftr-353	638	15	alternative	alternative	ADJ
ftr-353	638	16	motor	motor	NOUN
ftr-353	638	17	vehicle	vehicle	NOUN
ftr-353	638	18	credit	credit	NOUN
ftr-353	638	19	to	to	ADP
ftr-353	638	20	a	a	DET
ftr-353	638	21	“	"	PUNCT
ftr-353	638	22	plug	plug	VERB
ftr-353	638	23	-	-	PUNCT
ftr-353	638	24	in	in	ADP
ftr-353	638	25	conversion	conversion	NOUN
ftr-353	638	26	.	.	PUNCT
ftr-353	638	27	”	"	PUNCT
ftr-353	639	1	the	the	DET
ftr-353	639	2	plug	plug	VERB
ftr-353	639	3	-	-	PUNCT
ftr-353	639	4	in	in	ADP
ftr-353	639	5	conversion	conversion	NOUN
ftr-353	639	6	credit	credit	NOUN
ftr-353	639	7	is	be	AUX
ftr-353	639	8	an	an	DET
ftr-353	639	9	amount	amount	NOUN
ftr-353	639	10	equal	equal	ADJ
ftr-353	639	11	to	to	ADP
ftr-353	639	12	10	10	NUM
ftr-353	639	13	percent	percent	NOUN
ftr-353	639	14	of	of	ADP
ftr-353	639	15	the	the	DET
ftr-353	639	16	first	first	ADJ
ftr-353	639	17	$	$	SYM
ftr-353	639	18	40,000	40,000	NUM
ftr-353	639	19	of	of	ADP
ftr-353	639	20	cost	cost	NOUN
ftr-353	639	21	to	to	PART
ftr-353	639	22	convert	convert	VERB
ftr-353	639	23	a	a	DET
ftr-353	639	24	vehicle	vehicle	NOUN
ftr-353	639	25	to	to	ADP
ftr-353	639	26	“	"	PUNCT
ftr-353	639	27	qualified	qualified	ADJ
ftr-353	639	28	plug	plug	VERB
ftr-353	639	29	-	-	PUNCT
ftr-353	639	30	in	in	ADP
ftr-353	639	31	electric	electric	ADJ
ftr-353	639	32	drive	drive	NOUN
ftr-353	639	33	vehicle	vehicle	NOUN
ftr-353	639	34	,	,	PUNCT
ftr-353	639	35	”	"	PUNCT
ftr-353	639	36	as	as	SCONJ
ftr-353	639	37	defined	define	VERB
ftr-353	639	38	in	in	ADP
ftr-353	639	39	§	§	PROPN
ftr-353	639	40	30d	30d	NUM
ftr-353	639	41	.	.	PUNCT
ftr-353	640	1	the	the	DET
ftr-353	640	2	plug	plug	VERB
ftr-353	640	3	-	-	PUNCT
ftr-353	640	4	in	in	ADP
ftr-353	640	5	conversion	conversion	NOUN
ftr-353	640	6	credit	credit	NOUN
ftr-353	640	7	is	be	AUX
ftr-353	640	8	allowed	allow	VERB
ftr-353	640	9	in	in	ADP
ftr-353	640	10	addition	addition	NOUN
ftr-353	640	11	to	to	ADP
ftr-353	640	12	any	any	DET
ftr-353	640	13	other	other	ADJ
ftr-353	640	14	credits	credit	NOUN
ftr-353	640	15	allowed	allow	VERB
ftr-353	640	16	with	with	ADP
ftr-353	640	17	respect	respect	NOUN
ftr-353	640	18	to	to	ADP
ftr-353	640	19	the	the	DET
ftr-353	640	20	vehicle	vehicle	NOUN
ftr-353	640	21	.	.	PUNCT
ftr-353	641	1	the	the	DET
ftr-353	641	2	credit	credit	NOUN
ftr-353	641	3	applies	apply	VERB
ftr-353	641	4	only	only	ADV
ftr-353	641	5	to	to	ADP
ftr-353	641	6	conversions	conversion	NOUN
ftr-353	641	7	placed	place	VERB
ftr-353	641	8	in	in	ADP
ftr-353	641	9	service	service	NOUN
ftr-353	641	10	after	after	ADP
ftr-353	641	11	2/17/09	2/17/09	NUM
ftr-353	641	12	and	and	CCONJ
ftr-353	641	13	before	before	ADP
ftr-353	641	14	1/1/12	1/1/12	NUM
ftr-353	641	15	.	.	PUNCT
ftr-353	642	1	in	in	ADP
ftr-353	642	2	addition	addition	NOUN
ftr-353	642	3	,	,	PUNCT
ftr-353	642	4	2010	2010	NUM
ftr-353	642	5	]	]	PUNCT
ftr-353	642	6	recent	recent	ADJ
ftr-353	642	7	developments	development	NOUN
ftr-353	642	8	in	in	ADP
ftr-353	642	9	federal	federal	ADJ
ftr-353	642	10	income	income	NOUN
ftr-353	642	11	taxation	taxation	NOUN
ftr-353	642	12	112	112	NUM
ftr-353	642	13	new	new	ADJ
ftr-353	642	14	§	§	PROPN
ftr-353	642	15	30b(g)(2	30b(g)(2	NUM
ftr-353	642	16	)	)	PUNCT
ftr-353	642	17	permits	permit	VERB
ftr-353	642	18	the	the	DET
ftr-353	642	19	§	§	PROPN
ftr-353	642	20	30b	30b	NOUN
ftr-353	642	21	alternative	alternative	ADJ
ftr-353	642	22	motor	motor	NOUN
ftr-353	642	23	vehicle	vehicle	NOUN
ftr-353	642	24	credit	credit	NOUN
ftr-353	642	25	to	to	PART
ftr-353	642	26	be	be	AUX
ftr-353	642	27	claimed	claim	VERB
ftr-353	642	28	against	against	ADP
ftr-353	642	29	the	the	DET
ftr-353	642	30	alternative	alternative	ADJ
ftr-353	642	31	minimum	minimum	ADJ
ftr-353	642	32	tax	tax	NOUN
ftr-353	642	33	for	for	ADP
ftr-353	642	34	years	year	NOUN
ftr-353	642	35	after	after	ADP
ftr-353	642	36	2008	2008	NUM
ftr-353	642	37	.	.	PUNCT
ftr-353	643	1	4	4	X
ftr-353	643	2	.	.	X
ftr-353	643	3	and	and	CCONJ
ftr-353	643	4	some	some	DET
ftr-353	643	5	tax	tax	NOUN
ftr-353	643	6	credit	credit	NOUN
ftr-353	643	7	help	help	NOUN
ftr-353	643	8	for	for	ADP
ftr-353	643	9	homebuilders	homebuilder	NOUN
ftr-353	643	10	.	.	PUNCT
ftr-353	644	1	section	section	NOUN
ftr-353	644	2	45l	45l	PROPN
ftr-353	644	3	,	,	PUNCT
ftr-353	644	4	which	which	PRON
ftr-353	644	5	previously	previously	ADV
ftr-353	644	6	had	have	AUX
ftr-353	644	7	been	be	AUX
ftr-353	644	8	scheduled	schedule	VERB
ftr-353	644	9	to	to	PART
ftr-353	644	10	expire	expire	VERB
ftr-353	644	11	at	at	ADP
ftr-353	644	12	the	the	DET
ftr-353	644	13	end	end	NOUN
ftr-353	644	14	of	of	ADP
ftr-353	644	15	2008	2008	NUM
ftr-353	644	16	,	,	PUNCT
ftr-353	644	17	provides	provide	VERB
ftr-353	644	18	a	a	DET
ftr-353	644	19	credit	credit	NOUN
ftr-353	644	20	,	,	PUNCT
ftr-353	644	21	in	in	ADP
ftr-353	644	22	the	the	DET
ftr-353	644	23	amount	amount	NOUN
ftr-353	644	24	of	of	ADP
ftr-353	644	25	either	either	CCONJ
ftr-353	644	26	$	$	SYM
ftr-353	644	27	2,000	2,000	NUM
ftr-353	644	28	or	or	CCONJ
ftr-353	644	29	$	$	SYM
ftr-353	644	30	1,000	1,000	NUM
ftr-353	644	31	,	,	PUNCT
ftr-353	644	32	to	to	ADP
ftr-353	644	33	an	an	DET
ftr-353	644	34	eligible	eligible	ADJ
ftr-353	644	35	contractor	contractor	NOUN
ftr-353	644	36	(	(	PUNCT
ftr-353	644	37	including	include	VERB
ftr-353	644	38	the	the	DET
ftr-353	644	39	producer	producer	NOUN
ftr-353	644	40	of	of	ADP
ftr-353	644	41	a	a	DET
ftr-353	644	42	manufactured	manufacture	VERB
ftr-353	644	43	home	home	NOUN
ftr-353	644	44	)	)	PUNCT
ftr-353	644	45	who	who	PRON
ftr-353	644	46	constructs	construct	VERB
ftr-353	644	47	and	and	CCONJ
ftr-353	644	48	sells	sell	VERB
ftr-353	644	49	an	an	DET
ftr-353	644	50	energy	energy	NOUN
ftr-353	644	51	efficient	efficient	ADJ
ftr-353	644	52	home	home	NOUN
ftr-353	644	53	to	to	ADP
ftr-353	644	54	a	a	DET
ftr-353	644	55	person	person	NOUN
ftr-353	644	56	who	who	PRON
ftr-353	644	57	will	will	AUX
ftr-353	644	58	use	use	VERB
ftr-353	644	59	the	the	DET
ftr-353	644	60	home	home	NOUN
ftr-353	644	61	as	as	ADP
ftr-353	644	62	a	a	DET
ftr-353	644	63	residence	residence	NOUN
ftr-353	644	64	.	.	PUNCT
ftr-353	645	1	the	the	DET
ftr-353	645	2	2009	2009	NUM
ftr-353	645	3	arra	arra	PROPN
ftr-353	645	4	extended	extend	VERB
ftr-353	645	5	the	the	DET
ftr-353	645	6	life	life	NOUN
ftr-353	645	7	of	of	ADP
ftr-353	645	8	the	the	DET
ftr-353	645	9	§	§	PROPN
ftr-353	645	10	45l	45l	PROPN
ftr-353	645	11	credit	credit	NOUN
ftr-353	645	12	through	through	ADP
ftr-353	645	13	2009	2009	NUM
ftr-353	645	14	.	.	PUNCT
ftr-353	646	1	5	5	NUM
ftr-353	646	2	.	.	X
ftr-353	646	3	pick	pick	VERB
ftr-353	646	4	,	,	PUNCT
ftr-353	646	5	choose	choose	VERB
ftr-353	646	6	,	,	PUNCT
ftr-353	646	7	and	and	CCONJ
ftr-353	646	8	apply	apply	VERB
ftr-353	646	9	a	a	DET
ftr-353	646	10	combination	combination	NOUN
ftr-353	646	11	of	of	ADP
ftr-353	646	12	proposed	propose	VERB
ftr-353	646	13	and	and	CCONJ
ftr-353	646	14	final	final	ADJ
ftr-353	646	15	regulations	regulation	NOUN
ftr-353	646	16	.	.	PUNCT
ftr-353	647	1	fedex	fedex	PROPN
ftr-353	647	2	corp	corp	PROPN
ftr-353	647	3	.	.	PROPN
ftr-353	648	1	v.	v.	PROPN
ftr-353	648	2	united	united	PROPN
ftr-353	648	3	states	states	PROPN
ftr-353	648	4	,	,	PUNCT
ftr-353	648	5	103	103	NUM
ftr-353	648	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	648	7	2009	2009	NUM
ftr-353	648	8	-	-	SYM
ftr-353	648	9	2722	2722	NUM
ftr-353	648	10	(	(	PUNCT
ftr-353	648	11	w.d	w.d	PROPN
ftr-353	648	12	.	.	PROPN
ftr-353	648	13	tenn	tenn	PROPN
ftr-353	648	14	.	.	PROPN
ftr-353	648	15	6/9/09	6/9/09	NUM
ftr-353	648	16	)	)	PUNCT
ftr-353	648	17	.	.	PUNCT
ftr-353	649	1	federal	federal	PROPN
ftr-353	649	2	express	express	PROPN
ftr-353	649	3	claimed	claim	VERB
ftr-353	649	4	$	$	SYM
ftr-353	649	5	11.6	11.6	NUM
ftr-353	649	6	million	million	NUM
ftr-353	649	7	of	of	ADP
ftr-353	649	8	§	§	PROPN
ftr-353	649	9	41	41	NUM
ftr-353	649	10	research	research	NOUN
ftr-353	649	11	credits	credit	NOUN
ftr-353	649	12	for	for	ADP
ftr-353	649	13	years	year	NOUN
ftr-353	649	14	1997	1997	NUM
ftr-353	649	15	-	-	SYM
ftr-353	649	16	2007	2007	NUM
ftr-353	649	17	for	for	ADP
ftr-353	649	18	a	a	DET
ftr-353	649	19	business	business	NOUN
ftr-353	649	20	software	software	NOUN
ftr-353	649	21	development	development	NOUN
ftr-353	649	22	project	project	NOUN
ftr-353	649	23	initiated	initiate	VERB
ftr-353	649	24	in	in	ADP
ftr-353	649	25	1996	1996	NUM
ftr-353	649	26	and	and	CCONJ
ftr-353	649	27	abandoned	abandon	VERB
ftr-353	649	28	as	as	ADP
ftr-353	649	29	not	not	PART
ftr-353	649	30	technologically	technologically	ADV
ftr-353	649	31	feasible	feasible	ADJ
ftr-353	649	32	in	in	ADP
ftr-353	649	33	2001	2001	NUM
ftr-353	649	34	.	.	PUNCT
ftr-353	650	1	the	the	DET
ftr-353	650	2	discovery	discovery	NOUN
ftr-353	650	3	test	test	NOUN
ftr-353	650	4	of	of	ADP
ftr-353	650	5	§	§	PROPN
ftr-353	650	6	41(d)(1)(b	41(d)(1)(b	PROPN
ftr-353	650	7	)	)	PUNCT
ftr-353	650	8	requires	require	VERB
ftr-353	650	9	that	that	PRON
ftr-353	650	10	to	to	PART
ftr-353	650	11	be	be	AUX
ftr-353	650	12	eligible	eligible	ADJ
ftr-353	650	13	for	for	ADP
ftr-353	650	14	the	the	DET
ftr-353	650	15	credit	credit	NOUN
ftr-353	650	16	qualified	qualified	ADJ
ftr-353	650	17	research	research	NOUN
ftr-353	650	18	must	must	AUX
ftr-353	650	19	be	be	AUX
ftr-353	650	20	undertaken	undertake	VERB
ftr-353	650	21	for	for	ADP
ftr-353	650	22	the	the	DET
ftr-353	650	23	purpose	purpose	NOUN
ftr-353	650	24	of	of	ADP
ftr-353	650	25	discovering	discover	VERB
ftr-353	650	26	information	information	NOUN
ftr-353	650	27	which	which	PRON
ftr-353	650	28	is	be	AUX
ftr-353	650	29	technological	technological	ADJ
ftr-353	650	30	in	in	ADP
ftr-353	650	31	nature	nature	NOUN
ftr-353	650	32	,	,	PUNCT
ftr-353	650	33	is	be	AUX
ftr-353	650	34	useful	useful	ADJ
ftr-353	650	35	in	in	ADP
ftr-353	650	36	the	the	DET
ftr-353	650	37	development	development	NOUN
ftr-353	650	38	of	of	ADP
ftr-353	650	39	a	a	DET
ftr-353	650	40	new	new	ADJ
ftr-353	650	41	or	or	CCONJ
ftr-353	650	42	improved	improved	ADJ
ftr-353	650	43	business	business	NOUN
ftr-353	650	44	component	component	NOUN
ftr-353	650	45	,	,	PUNCT
ftr-353	650	46	and	and	CCONJ
ftr-353	650	47	the	the	DET
ftr-353	650	48	activities	activity	NOUN
ftr-353	650	49	must	must	AUX
ftr-353	650	50	be	be	AUX
ftr-353	650	51	experimental	experimental	ADJ
ftr-353	650	52	in	in	ADP
ftr-353	650	53	nature	nature	NOUN
ftr-353	650	54	.	.	PUNCT
ftr-353	651	1	reg	reg	NOUN
ftr-353	651	2	.	.	PUNCT
ftr-353	652	1	§	§	PROPN
ftr-353	652	2	1.41	1.41	NUM
ftr-353	652	3	-	-	PUNCT
ftr-353	652	4	4(a)(3	4(a)(3	NUM
ftr-353	652	5	)	)	PUNCT
ftr-353	652	6	of	of	ADP
ftr-353	652	7	regulations	regulation	NOUN
ftr-353	652	8	finalized	finalize	VERB
ftr-353	652	9	in	in	ADP
ftr-353	652	10	2001	2001	NUM
ftr-353	652	11	,	,	PUNCT
ftr-353	652	12	but	but	CCONJ
ftr-353	652	13	applicable	applicable	ADJ
ftr-353	652	14	to	to	ADP
ftr-353	652	15	expenditures	expenditure	NOUN
ftr-353	652	16	for	for	ADP
ftr-353	652	17	internal	internal	ADJ
ftr-353	652	18	use	use	NOUN
ftr-353	652	19	software	software	NOUN
ftr-353	652	20	incurred	incur	VERB
ftr-353	652	21	after	after	ADP
ftr-353	652	22	1985	1985	NUM
ftr-353	652	23	,	,	PUNCT
ftr-353	652	24	defined	define	VERB
ftr-353	652	25	the	the	DET
ftr-353	652	26	discovery	discovery	NOUN
ftr-353	652	27	test	test	NOUN
ftr-353	652	28	as	as	ADP
ftr-353	652	29	requiring	require	VERB
ftr-353	652	30	that	that	SCONJ
ftr-353	652	31	“	"	PUNCT
ftr-353	652	32	research	research	NOUN
ftr-353	652	33	be	be	AUX
ftr-353	652	34	undertaken	undertake	VERB
ftr-353	652	35	to	to	ADP
ftr-353	652	36	‘	'	PUNCT
ftr-353	652	37	obtain	obtain	VERB
ftr-353	652	38	knowledge	knowledge	NOUN
ftr-353	652	39	that	that	PRON
ftr-353	652	40	exceeds	exceed	NOUN
ftr-353	652	41	,	,	PUNCT
ftr-353	652	42	expands	expand	VERB
ftr-353	652	43	,	,	PUNCT
ftr-353	652	44	or	or	CCONJ
ftr-353	652	45	refines	refine	VERB
ftr-353	652	46	the	the	DET
ftr-353	652	47	common	common	ADJ
ftr-353	652	48	knowledge	knowledge	NOUN
ftr-353	652	49	of	of	ADP
ftr-353	652	50	skilled	skilled	ADJ
ftr-353	652	51	professionals	professional	NOUN
ftr-353	652	52	in	in	ADP
ftr-353	652	53	a	a	DET
ftr-353	652	54	particular	particular	ADJ
ftr-353	652	55	field	field	NOUN
ftr-353	652	56	of	of	ADP
ftr-353	652	57	science	science	NOUN
ftr-353	652	58	or	or	CCONJ
ftr-353	652	59	engineering	engineering	NOUN
ftr-353	652	60	.	.	PUNCT
ftr-353	652	61	’	'	PUNCT
ftr-353	652	62	”	"	PUNCT
ftr-353	652	63	under	under	ADP
ftr-353	652	64	§	§	PROPN
ftr-353	652	65	41(d)(4)(e	41(d)(4)(e	NOUN
ftr-353	652	66	)	)	PUNCT
ftr-353	652	67	,	,	PUNCT
ftr-353	652	68	internal	internal	ADJ
ftr-353	652	69	use	use	NOUN
ftr-353	652	70	software	software	NOUN
ftr-353	652	71	is	be	AUX
ftr-353	652	72	qualified	qualified	ADJ
ftr-353	652	73	for	for	ADP
ftr-353	652	74	the	the	DET
ftr-353	652	75	research	research	NOUN
ftr-353	652	76	credit	credit	NOUN
ftr-353	652	77	only	only	ADV
ftr-353	652	78	to	to	ADP
ftr-353	652	79	the	the	DET
ftr-353	652	80	extent	extent	NOUN
ftr-353	652	81	provided	provide	VERB
ftr-353	652	82	in	in	ADP
ftr-353	652	83	regulations	regulation	NOUN
ftr-353	652	84	.	.	PUNCT
ftr-353	653	1	reg	reg	NOUN
ftr-353	653	2	.	.	PUNCT
ftr-353	654	1	§	§	PROPN
ftr-353	654	2	1.414(c)(6)(vi	1.414(c)(6)(vi	NUM
ftr-353	654	3	)	)	PUNCT
ftr-353	654	4	provided	provide	VERB
ftr-353	654	5	that	that	SCONJ
ftr-353	654	6	internal	internal	ADJ
ftr-353	654	7	use	use	NOUN
ftr-353	654	8	software	software	NOUN
ftr-353	654	9	is	be	AUX
ftr-353	654	10	qualified	qualified	ADJ
ftr-353	654	11	for	for	ADP
ftr-353	654	12	the	the	DET
ftr-353	654	13	research	research	NOUN
ftr-353	654	14	credit	credit	NOUN
ftr-353	654	15	if	if	SCONJ
ftr-353	654	16	the	the	DET
ftr-353	654	17	software	software	NOUN
ftr-353	654	18	is	be	AUX
ftr-353	654	19	innovative	innovative	ADJ
ftr-353	654	20	,	,	PUNCT
ftr-353	654	21	development	development	NOUN
ftr-353	654	22	requires	require	VERB
ftr-353	654	23	significant	significant	ADJ
ftr-353	654	24	economic	economic	ADJ
ftr-353	654	25	risk	risk	NOUN
ftr-353	654	26	,	,	PUNCT
ftr-353	654	27	and	and	CCONJ
ftr-353	654	28	the	the	DET
ftr-353	654	29	software	software	NOUN
ftr-353	654	30	is	be	AUX
ftr-353	654	31	not	not	PART
ftr-353	654	32	commercially	commercially	ADV
ftr-353	654	33	available	available	ADJ
ftr-353	654	34	.	.	PUNCT
ftr-353	655	1	regulations	regulation	NOUN
ftr-353	655	2	proposed	propose	VERB
ftr-353	655	3	in	in	ADP
ftr-353	655	4	2001	2001	NUM
ftr-353	655	5	and	and	CCONJ
ftr-353	655	6	finalized	finalize	VERB
ftr-353	655	7	in	in	ADP
ftr-353	655	8	2003	2003	NUM
ftr-353	655	9	,	,	PUNCT
ftr-353	655	10	applicable	applicable	ADJ
ftr-353	655	11	to	to	ADP
ftr-353	655	12	taxable	taxable	ADJ
ftr-353	655	13	years	year	NOUN
ftr-353	655	14	ending	end	VERB
ftr-353	655	15	after	after	ADP
ftr-353	655	16	12/26/01	12/26/01	PROPN
ftr-353	655	17	,	,	PUNCT
ftr-353	655	18	revised	revise	VERB
ftr-353	655	19	the	the	DET
ftr-353	655	20	discovery	discovery	NOUN
ftr-353	655	21	test	test	NOUN
ftr-353	655	22	to	to	PART
ftr-353	655	23	apply	apply	VERB
ftr-353	655	24	to	to	ADP
ftr-353	655	25	research	research	NOUN
ftr-353	655	26	that	that	SCONJ
ftr-353	655	27	,	,	PUNCT
ftr-353	655	28	“	"	PUNCT
ftr-353	655	29	is	be	AUX
ftr-353	655	30	intended	intend	VERB
ftr-353	655	31	to	to	PART
ftr-353	655	32	eliminate	eliminate	VERB
ftr-353	655	33	certain	certain	ADJ
ftr-353	655	34	uncertainty	uncertainty	NOUN
ftr-353	655	35	concerning	concern	VERB
ftr-353	655	36	the	the	DET
ftr-353	655	37	development	development	NOUN
ftr-353	655	38	or	or	CCONJ
ftr-353	655	39	improvement	improvement	NOUN
ftr-353	655	40	of	of	ADP
ftr-353	655	41	a	a	DET
ftr-353	655	42	business	business	NOUN
ftr-353	655	43	component	component	NOUN
ftr-353	655	44	.	.	PUNCT
ftr-353	655	45	”	"	PUNCT
ftr-353	656	1	the	the	DET
ftr-353	656	2	preamble	preamble	NOUN
ftr-353	656	3	to	to	ADP
ftr-353	656	4	the	the	DET
ftr-353	656	5	2001	2001	NUM
ftr-353	656	6	proposed	propose	VERB
ftr-353	656	7	regulations	regulation	NOUN
ftr-353	656	8	stated	state	VERB
ftr-353	656	9	that	that	SCONJ
ftr-353	656	10	the	the	DET
ftr-353	656	11	irs	irs	PROPN
ftr-353	656	12	generally	generally	ADV
ftr-353	656	13	will	will	AUX
ftr-353	656	14	not	not	PART
ftr-353	656	15	challenge	challenge	VERB
ftr-353	656	16	return	return	NOUN
ftr-353	656	17	positions	position	NOUN
ftr-353	656	18	consistent	consistent	ADJ
ftr-353	656	19	with	with	ADP
ftr-353	656	20	the	the	DET
ftr-353	656	21	proposed	propose	VERB
ftr-353	656	22	regulations	regulation	NOUN
ftr-353	656	23	.	.	PUNCT
ftr-353	657	1	(	(	PUNCT
ftr-353	657	2	66	66	NUM
ftr-353	657	3	f.r	f.r	PROPN
ftr-353	657	4	.	.	PROPN
ftr-353	657	5	66362	66362	NUM
ftr-353	657	6	.	.	PUNCT
ftr-353	657	7	)	)	PUNCT
ftr-353	658	1	the	the	DET
ftr-353	658	2	2003	2003	NUM
ftr-353	658	3	finalized	finalize	VERB
ftr-353	658	4	regulations	regulation	NOUN
ftr-353	658	5	did	do	AUX
ftr-353	658	6	not	not	PART
ftr-353	658	7	adopt	adopt	VERB
ftr-353	658	8	the	the	DET
ftr-353	658	9	internal	internal	ADJ
ftr-353	658	10	use	use	NOUN
ftr-353	658	11	software	software	NOUN
ftr-353	658	12	test	test	NOUN
ftr-353	658	13	,	,	PUNCT
ftr-353	658	14	marking	mark	VERB
ftr-353	658	15	that	that	DET
ftr-353	658	16	section	section	NOUN
ftr-353	658	17	of	of	ADP
ftr-353	658	18	the	the	DET
ftr-353	658	19	regulations	regulation	NOUN
ftr-353	658	20	as	as	SCONJ
ftr-353	658	21	reserved	reserve	VERB
ftr-353	658	22	.	.	PUNCT
ftr-353	659	1	in	in	ADP
ftr-353	659	2	ann	ann	PROPN
ftr-353	659	3	.	.	PUNCT
ftr-353	659	4	2004	2004	NUM
ftr-353	659	5	-	-	SYM
ftr-353	659	6	9	9	NUM
ftr-353	659	7	,	,	PUNCT
ftr-353	659	8	2004	2004	NUM
ftr-353	659	9	-	-	SYM
ftr-353	659	10	6	6	NUM
ftr-353	659	11	i.r.b	i.r.b	NOUN
ftr-353	659	12	.	.	PUNCT
ftr-353	660	1	441	441	NUM
ftr-353	660	2	,	,	PUNCT
ftr-353	660	3	the	the	DET
ftr-353	660	4	service	service	NOUN
ftr-353	660	5	indicated	indicate	VERB
ftr-353	660	6	that	that	SCONJ
ftr-353	660	7	taxpayers	taxpayer	NOUN
ftr-353	660	8	could	could	AUX
ftr-353	660	9	continue	continue	VERB
ftr-353	660	10	to	to	PART
ftr-353	660	11	rely	rely	VERB
ftr-353	660	12	on	on	ADP
ftr-353	660	13	the	the	DET
ftr-353	660	14	internal	internal	ADJ
ftr-353	660	15	use	use	NOUN
ftr-353	660	16	software	software	NOUN
ftr-353	660	17	test	test	NOUN
ftr-353	660	18	of	of	ADP
ftr-353	660	19	the	the	DET
ftr-353	660	20	2001	2001	NUM
ftr-353	660	21	regulations	regulation	NOUN
ftr-353	660	22	,	,	PUNCT
ftr-353	660	23	but	but	CCONJ
ftr-353	660	24	if	if	SCONJ
ftr-353	660	25	they	they	PRON
ftr-353	660	26	did	do	VERB
ftr-353	660	27	so	so	ADV
ftr-353	660	28	,	,	PUNCT
ftr-353	660	29	they	they	PRON
ftr-353	660	30	were	be	AUX
ftr-353	660	31	also	also	ADV
ftr-353	660	32	subject	subject	ADJ
ftr-353	660	33	to	to	ADP
ftr-353	660	34	the	the	DET
ftr-353	660	35	discovery	discovery	NOUN
ftr-353	660	36	test	test	NOUN
ftr-353	660	37	of	of	ADP
ftr-353	660	38	those	those	DET
ftr-353	660	39	provisions	provision	NOUN
ftr-353	660	40	.	.	PUNCT
ftr-353	661	1	granting	grant	VERB
ftr-353	661	2	summary	summary	NOUN
ftr-353	661	3	judgment	judgment	NOUN
ftr-353	661	4	,	,	PUNCT
ftr-353	661	5	the	the	DET
ftr-353	661	6	court	court	NOUN
ftr-353	661	7	(	(	PUNCT
ftr-353	661	8	judge	judge	PROPN
ftr-353	661	9	mays	may	NOUN
ftr-353	661	10	)	)	PUNCT
ftr-353	661	11	accepted	accept	VERB
ftr-353	661	12	federal	federal	ADJ
ftr-353	661	13	express	express	PROPN
ftr-353	661	14	’s	’s	PART
ftr-353	661	15	assertion	assertion	NOUN
ftr-353	661	16	that	that	SCONJ
ftr-353	661	17	it	it	PRON
ftr-353	661	18	could	could	AUX
ftr-353	661	19	rely	rely	VERB
ftr-353	661	20	on	on	ADP
ftr-353	661	21	the	the	DET
ftr-353	661	22	broadened	broaden	VERB
ftr-353	661	23	discovery	discovery	NOUN
ftr-353	661	24	test	test	NOUN
ftr-353	661	25	of	of	ADP
ftr-353	661	26	the	the	DET
ftr-353	661	27	2003	2003	NUM
ftr-353	661	28	regulations	regulation	NOUN
ftr-353	661	29	and	and	CCONJ
ftr-353	661	30	the	the	DET
ftr-353	661	31	internal	internal	ADJ
ftr-353	661	32	use	use	NOUN
ftr-353	661	33	software	software	NOUN
ftr-353	661	34	test	test	NOUN
ftr-353	661	35	of	of	ADP
ftr-353	661	36	the	the	DET
ftr-353	661	37	2001	2001	NUM
ftr-353	661	38	regulations	regulation	NOUN
ftr-353	661	39	.	.	PUNCT
ftr-353	662	1	the	the	DET
ftr-353	662	2	court	court	NOUN
ftr-353	662	3	rejected	reject	VERB
ftr-353	662	4	the	the	DET
ftr-353	662	5	irs	irs	PROPN
ftr-353	662	6	113	113	NUM
ftr-353	662	7	florida	florida	PROPN
ftr-353	662	8	tax	tax	NOUN
ftr-353	662	9	review	review	NOUN
ftr-353	663	1	[	[	X
ftr-353	663	2	vol	vol	NOUN
ftr-353	663	3	.	.	PUNCT
ftr-353	663	4	10	10	NUM
ftr-353	663	5	:	:	PUNCT
ftr-353	663	6	si	si	X
ftr-353	663	7	argument	argument	NOUN
ftr-353	663	8	that	that	SCONJ
ftr-353	663	9	the	the	DET
ftr-353	663	10	taxpayer	taxpayer	NOUN
ftr-353	663	11	can	can	AUX
ftr-353	663	12	not	not	PART
ftr-353	663	13	“	"	PUNCT
ftr-353	663	14	cut	cut	VERB
ftr-353	663	15	and	and	CCONJ
ftr-353	663	16	paste	paste	NOUN
ftr-353	663	17	”	"	PUNCT
ftr-353	663	18	portions	portion	NOUN
ftr-353	663	19	of	of	ADP
ftr-353	663	20	the	the	DET
ftr-353	663	21	2001	2001	NUM
ftr-353	663	22	and	and	CCONJ
ftr-353	663	23	2003	2003	NUM
ftr-353	663	24	regulations	regulation	NOUN
ftr-353	663	25	to	to	PART
ftr-353	663	26	produce	produce	VERB
ftr-353	663	27	a	a	DET
ftr-353	663	28	favorable	favorable	ADJ
ftr-353	663	29	result	result	NOUN
ftr-353	663	30	.	.	PUNCT
ftr-353	664	1	the	the	DET
ftr-353	664	2	court	court	NOUN
ftr-353	664	3	concluded	conclude	VERB
ftr-353	664	4	that	that	SCONJ
ftr-353	664	5	deference	deference	NOUN
ftr-353	664	6	to	to	ADP
ftr-353	664	7	administrative	administrative	ADJ
ftr-353	664	8	regulations	regulation	NOUN
ftr-353	664	9	under	under	ADP
ftr-353	664	10	chevron	chevron	PROPN
ftr-353	664	11	u.s.a	u.s.a	PROPN
ftr-353	664	12	.	.	PROPN
ftr-353	664	13	inc	inc	PROPN
ftr-353	664	14	.	.	PROPN
ftr-353	664	15	,	,	PUNCT
ftr-353	664	16	v.	v.	ADP
ftr-353	664	17	natural	natural	ADJ
ftr-353	664	18	res	re	NOUN
ftr-353	664	19	.	.	PUNCT
ftr-353	665	1	def	def	PROPN
ftr-353	665	2	.	.	PROPN
ftr-353	665	3	council	council	PROPN
ftr-353	665	4	,	,	PUNCT
ftr-353	665	5	467	467	NUM
ftr-353	665	6	u.s	u.s	PROPN
ftr-353	665	7	.	.	PROPN
ftr-353	665	8	837	837	NUM
ftr-353	665	9	(	(	PUNCT
ftr-353	665	10	1984	1984	NUM
ftr-353	665	11	)	)	PUNCT
ftr-353	665	12	,	,	PUNCT
ftr-353	665	13	requires	require	VERB
ftr-353	665	14	that	that	SCONJ
ftr-353	665	15	taxpayers	taxpayer	NOUN
ftr-353	665	16	be	be	AUX
ftr-353	665	17	permitted	permit	VERB
ftr-353	665	18	to	to	PART
ftr-353	665	19	rely	rely	VERB
ftr-353	665	20	on	on	ADP
ftr-353	665	21	promulgated	promulgate	VERB
ftr-353	665	22	regulations	regulation	NOUN
ftr-353	665	23	.	.	PUNCT
ftr-353	666	1	the	the	DET
ftr-353	666	2	treasury	treasury	PROPN
ftr-353	666	3	statements	statement	NOUN
ftr-353	666	4	in	in	ADP
ftr-353	666	5	the	the	DET
ftr-353	666	6	preamble	preamble	NOUN
ftr-353	666	7	to	to	ADP
ftr-353	666	8	the	the	DET
ftr-353	666	9	2003	2003	NUM
ftr-353	666	10	regulations	regulation	NOUN
ftr-353	666	11	that	that	PRON
ftr-353	666	12	indicate	indicate	VERB
ftr-353	666	13	that	that	SCONJ
ftr-353	666	14	those	those	DET
ftr-353	666	15	provisions	provision	NOUN
ftr-353	666	16	better	well	ADV
ftr-353	666	17	reflect	reflect	VERB
ftr-353	666	18	legislative	legislative	ADJ
ftr-353	666	19	history	history	NOUN
ftr-353	666	20	,	,	PUNCT
ftr-353	666	21	precludes	preclude	VERB
ftr-353	666	22	the	the	DET
ftr-353	666	23	irs	irs	PROPN
ftr-353	666	24	from	from	ADP
ftr-353	666	25	forcing	force	VERB
ftr-353	666	26	the	the	DET
ftr-353	666	27	taxpayer	taxpayer	NOUN
ftr-353	666	28	to	to	PART
ftr-353	666	29	apply	apply	VERB
ftr-353	666	30	the	the	DET
ftr-353	666	31	earlier	early	ADJ
ftr-353	666	32	and	and	CCONJ
ftr-353	666	33	modified	modified	ADJ
ftr-353	666	34	provision	provision	NOUN
ftr-353	666	35	.	.	PUNCT
ftr-353	667	1	the	the	DET
ftr-353	667	2	irs	irs	PROPN
ftr-353	667	3	announcement	announcement	NOUN
ftr-353	667	4	as	as	ADP
ftr-353	667	5	an	an	DET
ftr-353	667	6	interpretation	interpretation	NOUN
ftr-353	667	7	of	of	ADP
ftr-353	667	8	regulations	regulation	NOUN
ftr-353	667	9	did	do	AUX
ftr-353	667	10	not	not	PART
ftr-353	667	11	merit	merit	VERB
ftr-353	667	12	chevron	chevron	NOUN
ftr-353	667	13	deference	deference	NOUN
ftr-353	667	14	over	over	ADP
ftr-353	667	15	the	the	DET
ftr-353	667	16	promulgated	promulgate	VERB
ftr-353	667	17	regulations	regulation	NOUN
ftr-353	667	18	.	.	PUNCT
ftr-353	668	1	the	the	DET
ftr-353	668	2	taxpayer	taxpayer	NOUN
ftr-353	668	3	was	be	AUX
ftr-353	668	4	allowed	allow	VERB
ftr-353	668	5	to	to	PART
ftr-353	668	6	rely	rely	VERB
ftr-353	668	7	on	on	ADP
ftr-353	668	8	the	the	DET
ftr-353	668	9	internal	internal	ADJ
ftr-353	668	10	use	use	NOUN
ftr-353	668	11	software	software	NOUN
ftr-353	668	12	provisions	provision	NOUN
ftr-353	668	13	of	of	ADP
ftr-353	668	14	the	the	DET
ftr-353	668	15	2001	2001	NUM
ftr-353	668	16	regulations	regulation	NOUN
ftr-353	668	17	as	as	SCONJ
ftr-353	668	18	those	those	DET
ftr-353	668	19	provisions	provision	NOUN
ftr-353	668	20	were	be	AUX
ftr-353	668	21	the	the	DET
ftr-353	668	22	only	only	ADJ
ftr-353	668	23	regulatory	regulatory	ADJ
ftr-353	668	24	provisions	provision	NOUN
ftr-353	668	25	in	in	ADP
ftr-353	668	26	existence	existence	NOUN
ftr-353	668	27	with	with	ADP
ftr-353	668	28	respect	respect	NOUN
ftr-353	668	29	to	to	ADP
ftr-353	668	30	the	the	DET
ftr-353	668	31	taxpayer	taxpayer	NOUN
ftr-353	668	32	’s	’s	PART
ftr-353	668	33	expenditures	expenditure	NOUN
ftr-353	668	34	.	.	PUNCT
ftr-353	669	1	6	6	X
ftr-353	669	2	.	.	X
ftr-353	669	3	with	with	ADP
ftr-353	669	4	“	"	PUNCT
ftr-353	669	5	a	a	DET
ftr-353	669	6	little	little	ADJ
ftr-353	669	7	song	song	NOUN
ftr-353	669	8	,	,	PUNCT
ftr-353	669	9	a	a	DET
ftr-353	669	10	little	little	ADJ
ftr-353	669	11	dance	dance	NOUN
ftr-353	669	12	,	,	PUNCT
ftr-353	669	13	”	"	PUNCT
ftr-353	669	14	the	the	DET
ftr-353	669	15	fifth	fifth	ADJ
ftr-353	669	16	circuit	circuit	NOUN
ftr-353	669	17	holds	hold	VERB
ftr-353	669	18	that	that	SCONJ
ftr-353	669	19	the	the	DET
ftr-353	669	20	cohan	cohan	PROPN
ftr-353	669	21	rule	rule	NOUN
ftr-353	669	22	permits	permit	VERB
ftr-353	669	23	courts	court	NOUN
ftr-353	669	24	to	to	PART
ftr-353	669	25	estimate	estimate	VERB
ftr-353	669	26	qualified	qualified	ADJ
ftr-353	669	27	research	research	NOUN
ftr-353	669	28	expenditures	expenditure	NOUN
ftr-353	669	29	.	.	PUNCT
ftr-353	670	1	united	united	PROPN
ftr-353	670	2	states	states	PROPN
ftr-353	670	3	v.	v.	ADP
ftr-353	670	4	mcferrin	mcferrin	PROPN
ftr-353	670	5	,	,	PUNCT
ftr-353	670	6	570	570	NUM
ftr-353	670	7	f.3d	f.3d	NUM
ftr-353	670	8	672	672	NUM
ftr-353	670	9	(	(	PUNCT
ftr-353	670	10	5th	5th	ADJ
ftr-353	670	11	cir	cir	NOUN
ftr-353	670	12	.	.	PUNCT
ftr-353	670	13	6/9/09	6/9/09	NUM
ftr-353	670	14	)	)	PUNCT
ftr-353	670	15	.	.	PUNCT
ftr-353	671	1	through	through	ADP
ftr-353	671	2	a	a	DET
ftr-353	671	3	clerical	clerical	ADJ
ftr-353	671	4	error	error	NOUN
ftr-353	671	5	,	,	PUNCT
ftr-353	671	6	the	the	DET
ftr-353	671	7	irs	irs	PROPN
ftr-353	671	8	granted	grant	VERB
ftr-353	671	9	the	the	DET
ftr-353	671	10	taxpayer	taxpayer	NOUN
ftr-353	671	11	’s	’s	PART
ftr-353	671	12	claim	claim	NOUN
ftr-353	671	13	for	for	ADP
ftr-353	671	14	a	a	DET
ftr-353	671	15	refund	refund	NOUN
ftr-353	671	16	that	that	PRON
ftr-353	671	17	was	be	AUX
ftr-353	671	18	based	base	VERB
ftr-353	671	19	on	on	ADP
ftr-353	671	20	§	§	PROPN
ftr-353	671	21	41	41	NUM
ftr-353	671	22	research	research	NOUN
ftr-353	671	23	credits	credit	NOUN
ftr-353	671	24	previously	previously	ADV
ftr-353	671	25	unclaimed	unclaimed	ADJ
ftr-353	671	26	on	on	ADP
ftr-353	671	27	taxpayer	taxpayer	PROPN
ftr-353	671	28	’s	’s	PART
ftr-353	671	29	return	return	NOUN
ftr-353	671	30	,	,	PUNCT
ftr-353	671	31	but	but	CCONJ
ftr-353	671	32	claimed	claim	VERB
ftr-353	671	33	on	on	ADP
ftr-353	671	34	an	an	DET
ftr-353	671	35	amended	amend	VERB
ftr-353	671	36	return	return	NOUN
ftr-353	671	37	prepared	prepare	VERB
ftr-353	671	38	by	by	ADP
ftr-353	671	39	alliantgroup	alliantgroup	PROPN
ftr-353	671	40	.	.	PUNCT
ftr-353	672	1	in	in	ADP
ftr-353	672	2	the	the	DET
ftr-353	672	3	irs	irs	PROPN
ftr-353	672	4	suit	suit	NOUN
ftr-353	672	5	to	to	PART
ftr-353	672	6	recover	recover	VERB
ftr-353	672	7	the	the	DET
ftr-353	672	8	refund	refund	NOUN
ftr-353	672	9	the	the	DET
ftr-353	672	10	burden	burden	NOUN
ftr-353	672	11	of	of	ADP
ftr-353	672	12	proof	proof	NOUN
ftr-353	672	13	fell	fall	VERB
ftr-353	672	14	on	on	ADP
ftr-353	672	15	the	the	DET
ftr-353	672	16	irs	irs	PROPN
ftr-353	672	17	.	.	PUNCT
ftr-353	673	1	reversing	reverse	VERB
ftr-353	673	2	the	the	DET
ftr-353	673	3	district	district	NOUN
ftr-353	673	4	court	court	NOUN
ftr-353	673	5	,	,	PUNCT
ftr-353	673	6	the	the	DET
ftr-353	673	7	fifth	fifth	ADJ
ftr-353	673	8	circuit	circuit	NOUN
ftr-353	673	9	held	hold	VERB
ftr-353	673	10	that	that	SCONJ
ftr-353	673	11	under	under	ADP
ftr-353	673	12	the	the	DET
ftr-353	673	13	rule	rule	NOUN
ftr-353	673	14	of	of	ADP
ftr-353	673	15	cohan	cohan	PROPN
ftr-353	673	16	v.	v.	PROPN
ftr-353	673	17	commissioner	commissioner	PROPN
ftr-353	673	18	,	,	PUNCT
ftr-353	673	19	39	39	NUM
ftr-353	673	20	f.2d	f.2d	NUM
ftr-353	673	21	540	540	NUM
ftr-353	673	22	(	(	PUNCT
ftr-353	673	23	2d	2d	NUM
ftr-353	673	24	cir	cir	NOUN
ftr-353	673	25	.	.	PUNCT
ftr-353	673	26	1930	1930	NUM
ftr-353	673	27	)	)	PUNCT
ftr-353	673	28	,	,	PUNCT
ftr-353	673	29	if	if	SCONJ
ftr-353	673	30	the	the	DET
ftr-353	673	31	taxpayer	taxpayer	NOUN
ftr-353	673	32	can	can	AUX
ftr-353	673	33	demonstrate	demonstrate	VERB
ftr-353	673	34	that	that	SCONJ
ftr-353	673	35	his	his	PRON
ftr-353	673	36	activities	activity	NOUN
ftr-353	673	37	were	be	AUX
ftr-353	673	38	qualified	qualified	ADJ
ftr-353	673	39	research	research	NOUN
ftr-353	673	40	,	,	PUNCT
ftr-353	673	41	then	then	ADV
ftr-353	673	42	the	the	DET
ftr-353	673	43	trial	trial	NOUN
ftr-353	673	44	court	court	NOUN
ftr-353	673	45	can	can	AUX
ftr-353	673	46	estimate	estimate	VERB
ftr-353	673	47	the	the	DET
ftr-353	673	48	expenses	expense	NOUN
ftr-353	673	49	associated	associate	VERB
ftr-353	673	50	with	with	ADP
ftr-353	673	51	those	those	DET
ftr-353	673	52	activities	activity	NOUN
ftr-353	673	53	.	.	PUNCT
ftr-353	674	1	in	in	ADP
ftr-353	674	2	addition	addition	NOUN
ftr-353	674	3	,	,	PUNCT
ftr-353	674	4	the	the	DET
ftr-353	674	5	court	court	NOUN
ftr-353	674	6	held	hold	VERB
ftr-353	674	7	that	that	SCONJ
ftr-353	674	8	the	the	DET
ftr-353	674	9	district	district	NOUN
ftr-353	674	10	court	court	NOUN
ftr-353	674	11	erred	err	VERB
ftr-353	674	12	in	in	ADP
ftr-353	674	13	not	not	PART
ftr-353	674	14	reviewing	review	VERB
ftr-353	674	15	the	the	DET
ftr-353	674	16	claimed	claimed	ADJ
ftr-353	674	17	research	research	NOUN
ftr-353	674	18	activities	activity	NOUN
ftr-353	674	19	under	under	ADP
ftr-353	674	20	the	the	DET
ftr-353	674	21	2003	2003	NUM
ftr-353	674	22	final	final	ADJ
ftr-353	674	23	regulations	regulation	NOUN
ftr-353	674	24	defining	define	VERB
ftr-353	674	25	“	"	PUNCT
ftr-353	674	26	discovery	discovery	NOUN
ftr-353	674	27	.	.	PUNCT
ftr-353	674	28	”	"	PUNCT
ftr-353	675	1	the	the	DET
ftr-353	675	2	taxpayer	taxpayer	NOUN
ftr-353	675	3	’s	’s	PART
ftr-353	675	4	claim	claim	NOUN
ftr-353	675	5	for	for	ADP
ftr-353	675	6	refund	refund	NOUN
ftr-353	675	7	was	be	AUX
ftr-353	675	8	based	base	VERB
ftr-353	675	9	on	on	ADP
ftr-353	675	10	language	language	NOUN
ftr-353	675	11	of	of	ADP
ftr-353	675	12	regulations	regulation	NOUN
ftr-353	675	13	proposed	propose	VERB
ftr-353	675	14	in	in	ADP
ftr-353	675	15	2001	2001	NUM
ftr-353	675	16	,	,	PUNCT
ftr-353	675	17	the	the	DET
ftr-353	675	18	preamble	preamble	NOUN
ftr-353	675	19	to	to	PART
ftr-353	675	20	which	which	PRON
ftr-353	675	21	indicated	indicate	VERB
ftr-353	675	22	that	that	SCONJ
ftr-353	675	23	taxpayers	taxpayer	NOUN
ftr-353	675	24	could	could	AUX
ftr-353	675	25	rely	rely	VERB
ftr-353	675	26	on	on	ADP
ftr-353	675	27	the	the	DET
ftr-353	675	28	test	test	NOUN
ftr-353	675	29	of	of	ADP
ftr-353	675	30	the	the	DET
ftr-353	675	31	proposed	propose	VERB
ftr-353	675	32	regulations	regulation	NOUN
ftr-353	675	33	.	.	PUNCT
ftr-353	676	1	the	the	DET
ftr-353	676	2	case	case	NOUN
ftr-353	676	3	was	be	AUX
ftr-353	676	4	remanded	remand	VERB
ftr-353	676	5	to	to	ADP
ftr-353	676	6	the	the	DET
ftr-353	676	7	district	district	NOUN
ftr-353	676	8	court	court	NOUN
ftr-353	676	9	for	for	ADP
ftr-353	676	10	reconsideration	reconsideration	NOUN
ftr-353	676	11	under	under	ADP
ftr-353	676	12	the	the	DET
ftr-353	676	13	2003	2003	NUM
ftr-353	676	14	regulations	regulation	NOUN
ftr-353	676	15	.	.	PUNCT
ftr-353	677	1	•	•	NUM
ftr-353	677	2	as	as	SCONJ
ftr-353	677	3	noted	note	VERB
ftr-353	677	4	below	below	ADV
ftr-353	677	5	,	,	PUNCT
ftr-353	677	6	former	former	ADJ
ftr-353	677	7	irs	irs	PROPN
ftr-353	677	8	commissioner	commissioner	NOUN
ftr-353	677	9	mark	mark	PROPN
ftr-353	677	10	everson	everson	PROPN
ftr-353	677	11	has	have	AUX
ftr-353	677	12	joined	join	VERB
ftr-353	677	13	alliantgroup	alliantgroup	ADV
ftr-353	677	14	as	as	ADP
ftr-353	677	15	vice	vice	NOUN
ftr-353	677	16	chair	chair	NOUN
ftr-353	677	17	.	.	PUNCT
ftr-353	678	1	7	7	X
ftr-353	678	2	.	.	X
ftr-353	678	3	can	can	AUX
ftr-353	678	4	the	the	DET
ftr-353	678	5	incomprehensively	incomprehensively	ADV
ftr-353	678	6	complicated	complicated	ADJ
ftr-353	678	7	be	be	AUX
ftr-353	678	8	“	"	PUNCT
ftr-353	678	9	simplified	simplified	ADJ
ftr-353	678	10	?	?	PUNCT
ftr-353	678	11	”	"	PUNCT
ftr-353	678	12	reg-130200	reg-130200	NOUN
ftr-353	678	13	-	-	PUNCT
ftr-353	678	14	08	08	NUM
ftr-353	678	15	,	,	PUNCT
ftr-353	678	16	election	election	NOUN
ftr-353	678	17	of	of	ADP
ftr-353	678	18	reduced	reduce	VERB
ftr-353	678	19	research	research	NOUN
ftr-353	678	20	credit	credit	NOUN
ftr-353	678	21	under	under	ADP
ftr-353	678	22	section	section	NOUN
ftr-353	678	23	208c(c)(3	208c(c)(3	NOUN
ftr-353	678	24	)	)	PUNCT
ftr-353	678	25	,	,	PUNCT
ftr-353	678	26	74	74	NUM
ftr-353	678	27	f.r	f.r	SYM
ftr-353	678	28	.	.	NOUN
ftr-353	678	29	34523	34523	NUM
ftr-353	678	30	(	(	PUNCT
ftr-353	678	31	7/16/09	7/16/09	NOUN
ftr-353	678	32	)	)	PUNCT
ftr-353	678	33	.	.	PUNCT
ftr-353	679	1	these	these	DET
ftr-353	679	2	proposed	propose	VERB
ftr-353	679	3	regulations	regulation	NOUN
ftr-353	679	4	would	would	AUX
ftr-353	679	5	“	"	PUNCT
ftr-353	679	6	simplify	simplify	VERB
ftr-353	679	7	”	"	PUNCT
ftr-353	679	8	how	how	SCONJ
ftr-353	679	9	taxpayers	taxpayer	NOUN
ftr-353	679	10	make	make	VERB
ftr-353	679	11	the	the	DET
ftr-353	679	12	election	election	NOUN
ftr-353	679	13	to	to	PART
ftr-353	679	14	claim	claim	VERB
ftr-353	679	15	the	the	DET
ftr-353	679	16	“	"	PUNCT
ftr-353	679	17	reduced	reduced	ADJ
ftr-353	679	18	research	research	NOUN
ftr-353	679	19	credit	credit	NOUN
ftr-353	679	20	”	"	PUNCT
ftr-353	679	21	under	under	ADP
ftr-353	679	22	§	§	PROPN
ftr-353	679	23	280c(c)(3	280c(c)(3	NOUN
ftr-353	679	24	)	)	PUNCT
ftr-353	679	25	.	.	PUNCT
ftr-353	680	1	8	8	X
ftr-353	680	2	.	.	X
ftr-353	681	1	there	there	PRON
ftr-353	681	2	is	be	VERB
ftr-353	681	3	no	no	DET
ftr-353	681	4	research	research	NOUN
ftr-353	681	5	credit	credit	NOUN
ftr-353	681	6	for	for	ADP
ftr-353	681	7	foreign	foreign	ADJ
ftr-353	681	8	research	research	NOUN
ftr-353	681	9	,	,	PUNCT
ftr-353	681	10	but	but	CCONJ
ftr-353	681	11	foreign	foreign	ADJ
ftr-353	681	12	gross	gross	ADJ
ftr-353	681	13	receipts	receipt	NOUN
ftr-353	681	14	do	do	AUX
ftr-353	681	15	count	count	VERB
ftr-353	681	16	in	in	ADP
ftr-353	681	17	calculating	calculate	VERB
ftr-353	681	18	the	the	DET
ftr-353	681	19	amount	amount	NOUN
ftr-353	681	20	of	of	ADP
ftr-353	681	21	the	the	DET
ftr-353	681	22	allowable	allowable	ADJ
ftr-353	681	23	credit	credit	NOUN
ftr-353	681	24	.	.	PUNCT
ftr-353	682	1	deere	deere	PROPN
ftr-353	682	2	&	&	CCONJ
ftr-353	682	3	company	company	PROPN
ftr-353	682	4	v.	v.	PROPN
ftr-353	682	5	commissioner	commissioner	PROPN
ftr-353	682	6	,	,	PUNCT
ftr-353	682	7	133	133	NUM
ftr-353	682	8	t.c	t.c	PROPN
ftr-353	682	9	.	.	PUNCT
ftr-353	683	1	no	no	INTJ
ftr-353	683	2	.	.	NOUN
ftr-353	684	1	11	11	NUM
ftr-353	684	2	(	(	PUNCT
ftr-353	684	3	10/22/09	10/22/09	NUM
ftr-353	684	4	)	)	PUNCT
ftr-353	684	5	.	.	PUNCT
ftr-353	685	1	as	as	ADP
ftr-353	685	2	in	in	ADP
ftr-353	685	3	effect	effect	NOUN
ftr-353	685	4	for	for	ADP
ftr-353	685	5	the	the	DET
ftr-353	685	6	year	year	NOUN
ftr-353	685	7	at	at	ADP
ftr-353	685	8	issue	issue	NOUN
ftr-353	685	9	,	,	PUNCT
ftr-353	685	10	§	§	PROPN
ftr-353	685	11	41(c)(4	41(c)(4	NUM
ftr-353	685	12	)	)	PUNCT
ftr-353	685	13	provided	provide	VERB
ftr-353	685	14	that	that	SCONJ
ftr-353	685	15	the	the	DET
ftr-353	685	16	2010	2010	NUM
ftr-353	685	17	]	]	PUNCT
ftr-353	685	18	recent	recent	ADJ
ftr-353	685	19	developments	development	NOUN
ftr-353	685	20	in	in	ADP
ftr-353	685	21	federal	federal	ADJ
ftr-353	685	22	income	income	NOUN
ftr-353	685	23	taxation	taxation	NOUN
ftr-353	685	24	114	114	NUM
ftr-353	685	25	§	§	PROPN
ftr-353	685	26	41(a	41(a	NUM
ftr-353	685	27	)	)	PUNCT
ftr-353	685	28	increasing	increase	VERB
ftr-353	685	29	research	research	NOUN
ftr-353	685	30	credit	credit	NOUN
ftr-353	685	31	was	be	AUX
ftr-353	685	32	equal	equal	ADJ
ftr-353	685	33	to	to	ADP
ftr-353	685	34	the	the	DET
ftr-353	685	35	sum	sum	NOUN
ftr-353	685	36	of	of	ADP
ftr-353	685	37	2.65	2.65	NUM
ftr-353	685	38	percent	percent	NOUN
ftr-353	685	39	of	of	ADP
ftr-353	685	40	so	so	ADV
ftr-353	685	41	much	much	ADV
ftr-353	685	42	as	as	ADP
ftr-353	685	43	of	of	ADP
ftr-353	685	44	the	the	DET
ftr-353	685	45	qualifying	qualify	VERB
ftr-353	685	46	research	research	NOUN
ftr-353	685	47	expenses	expense	NOUN
ftr-353	685	48	for	for	ADP
ftr-353	685	49	the	the	DET
ftr-353	685	50	taxable	taxable	ADJ
ftr-353	685	51	year	year	NOUN
ftr-353	685	52	as	as	SCONJ
ftr-353	685	53	exceeded	exceed	VERB
ftr-353	685	54	one	one	NUM
ftr-353	685	55	percent	percent	NOUN
ftr-353	685	56	of	of	ADP
ftr-353	685	57	the	the	DET
ftr-353	685	58	average	average	ADJ
ftr-353	685	59	annual	annual	ADJ
ftr-353	685	60	gross	gross	ADJ
ftr-353	685	61	receipts	receipt	NOUN
ftr-353	685	62	of	of	ADP
ftr-353	685	63	the	the	DET
ftr-353	685	64	taxpayer	taxpayer	NOUN
ftr-353	685	65	for	for	ADP
ftr-353	685	66	the	the	DET
ftr-353	685	67	4	4	NUM
ftr-353	685	68	taxable	taxable	ADJ
ftr-353	685	69	years	year	NOUN
ftr-353	685	70	preceding	precede	VERB
ftr-353	685	71	the	the	DET
ftr-353	685	72	credit	credit	NOUN
ftr-353	685	73	year	year	NOUN
ftr-353	685	74	,	,	PUNCT
ftr-353	685	75	3.2	3.2	NUM
ftr-353	685	76	percent	percent	NOUN
ftr-353	685	77	of	of	ADP
ftr-353	685	78	the	the	DET
ftr-353	685	79	amount	amount	NOUN
ftr-353	685	80	of	of	ADP
ftr-353	685	81	qualifying	qualify	VERB
ftr-353	685	82	research	research	NOUN
ftr-353	685	83	expenditures	expenditure	NOUN
ftr-353	685	84	that	that	PRON
ftr-353	685	85	exceed	exceed	VERB
ftr-353	685	86	1.5	1.5	NUM
ftr-353	685	87	percent	percent	NOUN
ftr-353	685	88	of	of	ADP
ftr-353	685	89	the	the	DET
ftr-353	685	90	average	average	ADJ
ftr-353	685	91	gross	gross	ADJ
ftr-353	685	92	receipts	receipt	NOUN
ftr-353	685	93	,	,	PUNCT
ftr-353	685	94	and	and	CCONJ
ftr-353	685	95	3.75	3.75	NUM
ftr-353	685	96	percent	percent	NOUN
ftr-353	685	97	of	of	ADP
ftr-353	685	98	the	the	DET
ftr-353	685	99	qualifying	qualify	VERB
ftr-353	685	100	research	research	NOUN
ftr-353	685	101	expenditures	expenditure	NOUN
ftr-353	685	102	that	that	PRON
ftr-353	685	103	exceed	exceed	VERB
ftr-353	685	104	2	2	NUM
ftr-353	685	105	percent	percent	NOUN
ftr-353	685	106	of	of	ADP
ftr-353	685	107	the	the	DET
ftr-353	685	108	average	average	ADJ
ftr-353	685	109	gross	gross	ADJ
ftr-353	685	110	receipts	receipt	NOUN
ftr-353	685	111	for	for	ADP
ftr-353	685	112	the	the	DET
ftr-353	685	113	four	four	NUM
ftr-353	685	114	year	year	NOUN
ftr-353	685	115	period	period	NOUN
ftr-353	685	116	.	.	PUNCT
ftr-353	686	1	the	the	DET
ftr-353	686	2	tax	tax	NOUN
ftr-353	686	3	court	court	NOUN
ftr-353	686	4	(	(	PUNCT
ftr-353	686	5	judge	judge	NOUN
ftr-353	686	6	chiechi	chiechi	PROPN
ftr-353	686	7	)	)	PUNCT
ftr-353	686	8	rejected	reject	VERB
ftr-353	686	9	the	the	DET
ftr-353	686	10	taxpayer	taxpayer	NOUN
ftr-353	686	11	’s	’s	PART
ftr-353	686	12	assertion	assertion	NOUN
ftr-353	686	13	that	that	SCONJ
ftr-353	686	14	average	average	ADJ
ftr-353	686	15	gross	gross	ADJ
ftr-353	686	16	receipts	receipt	NOUN
ftr-353	686	17	under	under	ADP
ftr-353	686	18	this	this	DET
ftr-353	686	19	provision	provision	NOUN
ftr-353	686	20	is	be	AUX
ftr-353	686	21	calculated	calculate	VERB
ftr-353	686	22	by	by	ADP
ftr-353	686	23	excluding	exclude	VERB
ftr-353	686	24	the	the	DET
ftr-353	686	25	annual	annual	ADJ
ftr-353	686	26	gross	gross	ADJ
ftr-353	686	27	receipts	receipt	NOUN
ftr-353	686	28	from	from	ADP
ftr-353	686	29	foreign	foreign	ADJ
ftr-353	686	30	branches	branch	NOUN
ftr-353	686	31	.	.	PUNCT
ftr-353	687	1	the	the	DET
ftr-353	687	2	court	court	NOUN
ftr-353	687	3	concluded	conclude	VERB
ftr-353	687	4	that	that	SCONJ
ftr-353	687	5	nothing	nothing	PRON
ftr-353	687	6	in	in	ADP
ftr-353	687	7	the	the	DET
ftr-353	687	8	structure	structure	NOUN
ftr-353	687	9	of	of	ADP
ftr-353	687	10	§	§	PROPN
ftr-353	687	11	41	41	NUM
ftr-353	687	12	nor	nor	CCONJ
ftr-353	687	13	the	the	DET
ftr-353	687	14	legislative	legislative	ADJ
ftr-353	687	15	history	history	NOUN
ftr-353	687	16	indicates	indicate	VERB
ftr-353	687	17	that	that	SCONJ
ftr-353	687	18	congress	congress	PROPN
ftr-353	687	19	did	do	AUX
ftr-353	687	20	not	not	PART
ftr-353	687	21	intend	intend	VERB
ftr-353	687	22	to	to	PART
ftr-353	687	23	include	include	VERB
ftr-353	687	24	foreign	foreign	ADJ
ftr-353	687	25	gross	gross	ADJ
ftr-353	687	26	receipts	receipt	NOUN
ftr-353	687	27	in	in	ADP
ftr-353	687	28	the	the	DET
ftr-353	687	29	§	§	PROPN
ftr-353	687	30	41(c)(4	41(c)(4	NUM
ftr-353	687	31	)	)	PUNCT
ftr-353	687	32	calculation	calculation	NOUN
ftr-353	687	33	.	.	PUNCT
ftr-353	688	1	the	the	DET
ftr-353	688	2	court	court	NOUN
ftr-353	688	3	indicated	indicate	VERB
ftr-353	688	4	that	that	SCONJ
ftr-353	688	5	if	if	SCONJ
ftr-353	688	6	congress	congress	PROPN
ftr-353	688	7	had	have	AUX
ftr-353	688	8	intended	intend	VERB
ftr-353	688	9	to	to	PART
ftr-353	688	10	exclude	exclude	VERB
ftr-353	688	11	foreign	foreign	ADJ
ftr-353	688	12	gross	gross	ADJ
ftr-353	688	13	receipts	receipt	NOUN
ftr-353	688	14	,	,	PUNCT
ftr-353	688	15	it	it	PRON
ftr-353	688	16	would	would	AUX
ftr-353	688	17	have	have	AUX
ftr-353	688	18	so	so	ADV
ftr-353	688	19	mandated	mandate	VERB
ftr-353	688	20	.	.	PUNCT
ftr-353	689	1	the	the	DET
ftr-353	689	2	court	court	NOUN
ftr-353	689	3	also	also	ADV
ftr-353	689	4	concluded	conclude	VERB
ftr-353	689	5	that	that	SCONJ
ftr-353	689	6	including	include	VERB
ftr-353	689	7	the	the	DET
ftr-353	689	8	foreign	foreign	ADJ
ftr-353	689	9	gross	gross	ADJ
ftr-353	689	10	receipts	receipt	NOUN
ftr-353	689	11	is	be	AUX
ftr-353	689	12	not	not	PART
ftr-353	689	13	inconsistent	inconsistent	ADJ
ftr-353	689	14	with	with	ADP
ftr-353	689	15	the	the	DET
ftr-353	689	16	focus	focus	NOUN
ftr-353	689	17	of	of	ADP
ftr-353	689	18	the	the	DET
ftr-353	689	19	research	research	NOUN
ftr-353	689	20	credit	credit	NOUN
ftr-353	689	21	on	on	ADP
ftr-353	689	22	increases	increase	NOUN
ftr-353	689	23	in	in	ADP
ftr-353	689	24	domestic	domestic	ADJ
ftr-353	689	25	research	research	NOUN
ftr-353	689	26	activities	activity	NOUN
ftr-353	689	27	.	.	PUNCT
ftr-353	690	1	9	9	X
ftr-353	690	2	.	.	X
ftr-353	690	3	property	property	NOUN
ftr-353	690	4	sold	sell	VERB
ftr-353	690	5	to	to	ADP
ftr-353	690	6	customers	customer	NOUN
ftr-353	690	7	is	be	AUX
ftr-353	690	8	“	"	PUNCT
ftr-353	690	9	supplies	supply	NOUN
ftr-353	690	10	!	!	PUNCT
ftr-353	690	11	”	"	PUNCT
ftr-353	691	1	huh	huh	INTJ
ftr-353	691	2	?	?	PUNCT
ftr-353	692	1	tg	tg	PROPN
ftr-353	692	2	missouri	missouri	PROPN
ftr-353	692	3	corporation	corporation	PROPN
ftr-353	692	4	v.	v.	PROPN
ftr-353	692	5	commissioner	commissioner	PROPN
ftr-353	692	6	,	,	PUNCT
ftr-353	692	7	133	133	NUM
ftr-353	692	8	t.c	t.c	PROPN
ftr-353	692	9	.	.	PUNCT
ftr-353	693	1	no	no	INTJ
ftr-353	693	2	.	.	NOUN
ftr-353	693	3	13	13	NUM
ftr-353	693	4	(	(	PUNCT
ftr-353	693	5	11/12/09	11/12/09	NUM
ftr-353	693	6	)	)	PUNCT
ftr-353	693	7	.	.	PUNCT
ftr-353	694	1	the	the	DET
ftr-353	694	2	§	§	PROPN
ftr-353	694	3	41	41	NUM
ftr-353	694	4	research	research	NOUN
ftr-353	694	5	credit	credit	NOUN
ftr-353	694	6	includes	include	VERB
ftr-353	694	7	in	in	ADP
ftr-353	694	8	qualified	qualified	ADJ
ftr-353	694	9	research	research	NOUN
ftr-353	694	10	expenses	expense	VERB
ftr-353	694	11	the	the	DET
ftr-353	694	12	cost	cost	NOUN
ftr-353	694	13	of	of	ADP
ftr-353	694	14	“	"	PUNCT
ftr-353	694	15	supplies	supply	NOUN
ftr-353	694	16	used	use	VERB
ftr-353	694	17	in	in	ADP
ftr-353	694	18	the	the	DET
ftr-353	694	19	course	course	NOUN
ftr-353	694	20	of	of	ADP
ftr-353	694	21	qualified	qualified	ADJ
ftr-353	694	22	research	research	NOUN
ftr-353	694	23	.	.	PUNCT
ftr-353	694	24	”	"	PUNCT
ftr-353	695	1	under	under	ADP
ftr-353	695	2	§	§	PROPN
ftr-353	695	3	41(b)(2)(c	41(b)(2)(c	NUM
ftr-353	695	4	)	)	PUNCT
ftr-353	695	5	supplies	supply	NOUN
ftr-353	695	6	include	include	VERB
ftr-353	695	7	tangible	tangible	ADJ
ftr-353	695	8	personal	personal	ADJ
ftr-353	695	9	property	property	NOUN
ftr-353	695	10	,	,	PUNCT
ftr-353	695	11	but	but	CCONJ
ftr-353	695	12	do	do	AUX
ftr-353	695	13	not	not	PART
ftr-353	695	14	include	include	VERB
ftr-353	695	15	property	property	NOUN
ftr-353	695	16	subject	subject	NOUN
ftr-353	695	17	to	to	ADP
ftr-353	695	18	the	the	DET
ftr-353	695	19	allowance	allowance	NOUN
ftr-353	695	20	for	for	ADP
ftr-353	695	21	depreciation	depreciation	NOUN
ftr-353	695	22	.	.	PUNCT
ftr-353	696	1	the	the	DET
ftr-353	696	2	taxpayer	taxpayer	NOUN
ftr-353	696	3	manufactures	manufacture	VERB
ftr-353	696	4	automobile	automobile	NOUN
ftr-353	696	5	parts	part	NOUN
ftr-353	696	6	for	for	ADP
ftr-353	696	7	customers	customer	NOUN
ftr-353	696	8	.	.	PUNCT
ftr-353	697	1	in	in	ADP
ftr-353	697	2	the	the	DET
ftr-353	697	3	course	course	NOUN
ftr-353	697	4	of	of	ADP
ftr-353	697	5	designing	design	VERB
ftr-353	697	6	and	and	CCONJ
ftr-353	697	7	producing	produce	VERB
ftr-353	697	8	new	new	ADJ
ftr-353	697	9	parts	part	NOUN
ftr-353	697	10	the	the	DET
ftr-353	697	11	taxpayer	taxpayer	NOUN
ftr-353	697	12	designs	design	NOUN
ftr-353	697	13	and	and	CCONJ
ftr-353	697	14	engineers	engineer	NOUN
ftr-353	697	15	production	production	NOUN
ftr-353	697	16	molds	mold	NOUN
ftr-353	697	17	that	that	PRON
ftr-353	697	18	it	it	PRON
ftr-353	697	19	purchases	purchase	VERB
ftr-353	697	20	from	from	ADP
ftr-353	697	21	a	a	DET
ftr-353	697	22	third	third	ADJ
ftr-353	697	23	-	-	PUNCT
ftr-353	697	24	party	party	NOUN
ftr-353	697	25	tool	tool	NOUN
ftr-353	697	26	maker	maker	NOUN
ftr-353	697	27	.	.	PUNCT
ftr-353	698	1	once	once	ADV
ftr-353	698	2	the	the	DET
ftr-353	698	3	production	production	NOUN
ftr-353	698	4	molds	mold	NOUN
ftr-353	698	5	are	be	AUX
ftr-353	698	6	ready	ready	ADJ
ftr-353	698	7	for	for	ADP
ftr-353	698	8	the	the	DET
ftr-353	698	9	production	production	NOUN
ftr-353	698	10	of	of	ADP
ftr-353	698	11	parts	part	NOUN
ftr-353	698	12	for	for	ADP
ftr-353	698	13	the	the	DET
ftr-353	698	14	customer	customer	NOUN
ftr-353	698	15	the	the	DET
ftr-353	698	16	taxpayer	taxpayer	NOUN
ftr-353	698	17	sells	sell	VERB
ftr-353	698	18	the	the	DET
ftr-353	698	19	molds	mold	NOUN
ftr-353	698	20	to	to	ADP
ftr-353	698	21	the	the	DET
ftr-353	698	22	customer	customer	NOUN
ftr-353	698	23	.	.	PUNCT
ftr-353	699	1	however	however	ADV
ftr-353	699	2	,	,	PUNCT
ftr-353	699	3	the	the	DET
ftr-353	699	4	taxpayer	taxpayer	NOUN
ftr-353	699	5	retains	retain	VERB
ftr-353	699	6	possession	possession	NOUN
ftr-353	699	7	of	of	ADP
ftr-353	699	8	the	the	DET
ftr-353	699	9	molds	mold	NOUN
ftr-353	699	10	as	as	SCONJ
ftr-353	699	11	it	it	PRON
ftr-353	699	12	produces	produce	VERB
ftr-353	699	13	parts	part	NOUN
ftr-353	699	14	for	for	ADP
ftr-353	699	15	the	the	DET
ftr-353	699	16	customer	customer	NOUN
ftr-353	699	17	.	.	PUNCT
ftr-353	700	1	the	the	DET
ftr-353	700	2	irs	irs	PROPN
ftr-353	700	3	asserted	assert	VERB
ftr-353	700	4	that	that	SCONJ
ftr-353	700	5	the	the	DET
ftr-353	700	6	molds	mold	NOUN
ftr-353	700	7	are	be	AUX
ftr-353	700	8	property	property	NOUN
ftr-353	700	9	of	of	ADP
ftr-353	700	10	a	a	DET
ftr-353	700	11	character	character	NOUN
ftr-353	700	12	subject	subject	NOUN
ftr-353	700	13	to	to	ADP
ftr-353	700	14	the	the	DET
ftr-353	700	15	allowance	allowance	NOUN
ftr-353	700	16	for	for	ADP
ftr-353	700	17	depreciation	depreciation	NOUN
ftr-353	700	18	regardless	regardless	ADV
ftr-353	700	19	of	of	ADP
ftr-353	700	20	whether	whether	SCONJ
ftr-353	700	21	the	the	DET
ftr-353	700	22	molds	mold	NOUN
ftr-353	700	23	are	be	AUX
ftr-353	700	24	depreciable	depreciable	ADJ
ftr-353	700	25	property	property	NOUN
ftr-353	700	26	in	in	ADP
ftr-353	700	27	the	the	DET
ftr-353	700	28	taxpayer	taxpayer	NOUN
ftr-353	700	29	’s	’s	PART
ftr-353	700	30	hands	hand	NOUN
ftr-353	700	31	.	.	PUNCT
ftr-353	701	1	the	the	DET
ftr-353	701	2	tax	tax	NOUN
ftr-353	701	3	court	court	NOUN
ftr-353	701	4	(	(	PUNCT
ftr-353	701	5	judge	judge	NOUN
ftr-353	701	6	marvel	marvel	PROPN
ftr-353	701	7	)	)	PUNCT
ftr-353	701	8	accepted	accept	VERB
ftr-353	701	9	the	the	DET
ftr-353	701	10	taxpayer	taxpayer	NOUN
ftr-353	701	11	’s	’s	PART
ftr-353	701	12	interpretation	interpretation	NOUN
ftr-353	701	13	of	of	ADP
ftr-353	701	14	§	§	PROPN
ftr-353	701	15	41(b)(2)(c	41(b)(2)(c	PROPN
ftr-353	701	16	)	)	PUNCT
ftr-353	701	17	that	that	SCONJ
ftr-353	701	18	the	the	DET
ftr-353	701	19	exclusion	exclusion	NOUN
ftr-353	701	20	from	from	ADP
ftr-353	701	21	supplies	supply	NOUN
ftr-353	701	22	applies	applie	NOUN
ftr-353	701	23	to	to	ADP
ftr-353	701	24	property	property	NOUN
ftr-353	701	25	that	that	PRON
ftr-353	701	26	is	be	AUX
ftr-353	701	27	subject	subject	ADJ
ftr-353	701	28	to	to	ADP
ftr-353	701	29	the	the	DET
ftr-353	701	30	allowance	allowance	NOUN
ftr-353	701	31	for	for	ADP
ftr-353	701	32	depreciation	depreciation	NOUN
ftr-353	701	33	in	in	ADP
ftr-353	701	34	the	the	DET
ftr-353	701	35	hands	hand	NOUN
ftr-353	701	36	of	of	ADP
ftr-353	701	37	the	the	DET
ftr-353	701	38	taxpayer	taxpayer	NOUN
ftr-353	701	39	.	.	PUNCT
ftr-353	702	1	the	the	DET
ftr-353	702	2	court	court	NOUN
ftr-353	702	3	examined	examine	VERB
ftr-353	702	4	language	language	NOUN
ftr-353	702	5	in	in	ADP
ftr-353	702	6	§	§	PROPN
ftr-353	702	7	174(c	174(c	PROPN
ftr-353	702	8	)	)	PUNCT
ftr-353	702	9	to	to	PART
ftr-353	702	10	conclude	conclude	VERB
ftr-353	702	11	that	that	PRON
ftr-353	702	12	for	for	ADP
ftr-353	702	13	both	both	DET
ftr-353	702	14	purposes	purpose	NOUN
ftr-353	702	15	the	the	DET
ftr-353	702	16	exclusion	exclusion	NOUN
ftr-353	702	17	applicable	applicable	ADJ
ftr-353	702	18	to	to	PART
ftr-353	702	19	depreciable	depreciable	VERB
ftr-353	702	20	property	property	NOUN
ftr-353	702	21	is	be	AUX
ftr-353	702	22	applicable	applicable	ADJ
ftr-353	702	23	to	to	ADP
ftr-353	702	24	property	property	NOUN
ftr-353	702	25	that	that	PRON
ftr-353	702	26	is	be	AUX
ftr-353	702	27	accounted	account	VERB
ftr-353	702	28	for	for	ADP
ftr-353	702	29	by	by	ADP
ftr-353	702	30	the	the	DET
ftr-353	702	31	taxpayer	taxpayer	NOUN
ftr-353	702	32	as	as	ADP
ftr-353	702	33	depreciable	depreciable	ADJ
ftr-353	702	34	property	property	NOUN
ftr-353	702	35	.	.	PUNCT
ftr-353	703	1	by	by	ADP
ftr-353	703	2	virtue	virtue	NOUN
ftr-353	703	3	of	of	ADP
ftr-353	703	4	its	its	PRON
ftr-353	703	5	sale	sale	NOUN
ftr-353	703	6	of	of	ADP
ftr-353	703	7	the	the	DET
ftr-353	703	8	molds	mold	NOUN
ftr-353	703	9	to	to	ADP
ftr-353	703	10	customers	customer	NOUN
ftr-353	703	11	,	,	PUNCT
ftr-353	703	12	taxpayer	taxpayer	NOUN
ftr-353	703	13	did	do	AUX
ftr-353	703	14	not	not	PART
ftr-353	703	15	retain	retain	VERB
ftr-353	703	16	an	an	DET
ftr-353	703	17	economic	economic	ADJ
ftr-353	703	18	interest	interest	NOUN
ftr-353	703	19	in	in	ADP
ftr-353	703	20	the	the	DET
ftr-353	703	21	molds	mold	NOUN
ftr-353	703	22	entitling	entitle	VERB
ftr-353	703	23	it	it	PRON
ftr-353	703	24	to	to	PART
ftr-353	703	25	claim	claim	VERB
ftr-353	703	26	depreciation	depreciation	NOUN
ftr-353	703	27	deductions	deduction	NOUN
ftr-353	703	28	,	,	PUNCT
ftr-353	703	29	notwithstanding	notwithstanding	ADP
ftr-353	703	30	the	the	DET
ftr-353	703	31	taxpayer	taxpayer	NOUN
ftr-353	703	32	’s	’s	PART
ftr-353	703	33	continued	continue	VERB
ftr-353	703	34	possession	possession	NOUN
ftr-353	703	35	of	of	ADP
ftr-353	703	36	the	the	DET
ftr-353	703	37	molds	mold	NOUN
ftr-353	703	38	.	.	PUNCT
ftr-353	704	1	the	the	DET
ftr-353	704	2	court	court	NOUN
ftr-353	704	3	also	also	ADV
ftr-353	704	4	looked	look	VERB
ftr-353	704	5	to	to	ADP
ftr-353	704	6	§	§	PROPN
ftr-353	704	7	§	§	PROPN
ftr-353	704	8	1239	1239	NUM
ftr-353	704	9	and	and	CCONJ
ftr-353	704	10	453	453	NUM
ftr-353	704	11	to	to	PART
ftr-353	704	12	conclude	conclude	VERB
ftr-353	704	13	that	that	SCONJ
ftr-353	704	14	references	reference	NOUN
ftr-353	704	15	in	in	ADP
ftr-353	704	16	the	the	DET
ftr-353	704	17	code	code	NOUN
ftr-353	704	18	to	to	PART
ftr-353	704	19	depreciable	depreciable	VERB
ftr-353	704	20	property	property	NOUN
ftr-353	704	21	are	be	AUX
ftr-353	704	22	not	not	PART
ftr-353	704	23	limited	limit	VERB
ftr-353	704	24	to	to	ADP
ftr-353	704	25	the	the	DET
ftr-353	704	26	extrinsic	extrinsic	ADJ
ftr-353	704	27	nature	nature	NOUN
ftr-353	704	28	of	of	ADP
ftr-353	704	29	the	the	DET
ftr-353	704	30	property	property	NOUN
ftr-353	704	31	alone	alone	ADV
ftr-353	704	32	,	,	PUNCT
ftr-353	704	33	but	but	CCONJ
ftr-353	704	34	depend	depend	VERB
ftr-353	704	35	upon	upon	SCONJ
ftr-353	704	36	the	the	DET
ftr-353	704	37	property	property	NOUN
ftr-353	704	38	being	be	AUX
ftr-353	704	39	depreciable	depreciable	ADJ
ftr-353	704	40	in	in	ADP
ftr-353	704	41	the	the	DET
ftr-353	704	42	hands	hand	NOUN
ftr-353	704	43	of	of	ADP
ftr-353	704	44	the	the	DET
ftr-353	704	45	holder	holder	NOUN
ftr-353	704	46	.	.	PUNCT
ftr-353	705	1	115	115	NUM
ftr-353	705	2	florida	florida	PROPN
ftr-353	705	3	tax	tax	NOUN
ftr-353	705	4	review	review	NOUN
ftr-353	705	5	[	[	X
ftr-353	705	6	vol	vol	NOUN
ftr-353	705	7	.	.	PUNCT
ftr-353	706	1	10	10	NUM
ftr-353	706	2	:	:	PUNCT
ftr-353	706	3	si	si	PROPN
ftr-353	706	4	g.	g.	PROPN
ftr-353	706	5	natural	natural	ADJ
ftr-353	706	6	resources	resource	NOUN
ftr-353	706	7	deductions	deduction	NOUN
ftr-353	706	8	&	&	CCONJ
ftr-353	706	9	credits	credit	NOUN
ftr-353	706	10	1	1	NUM
ftr-353	706	11	.	.	PUNCT
ftr-353	707	1	and	and	CCONJ
ftr-353	707	2	they	they	PRON
ftr-353	707	3	call	call	VERB
ftr-353	707	4	the	the	DET
ftr-353	707	5	wind	wind	NOUN
ftr-353	707	6	maria	maria	NOUN
ftr-353	707	7	.	.	PUNCT
ftr-353	708	1	the	the	DET
ftr-353	708	2	2009	2009	NUM
ftr-353	708	3	arra	arra	PROPN
ftr-353	708	4	,	,	PUNCT
ftr-353	708	5	§	§	PROPN
ftr-353	708	6	1302(a	1302(a	NUM
ftr-353	708	7	)	)	PUNCT
ftr-353	708	8	,	,	PUNCT
ftr-353	708	9	added	add	VERB
ftr-353	708	10	to	to	ADP
ftr-353	708	11	the	the	DET
ftr-353	708	12	30	30	NUM
ftr-353	708	13	percent	percent	NOUN
ftr-353	708	14	energy	energy	NOUN
ftr-353	708	15	credit	credit	NOUN
ftr-353	708	16	(	(	PUNCT
ftr-353	708	17	investment	investment	NOUN
ftr-353	708	18	credit	credit	NOUN
ftr-353	708	19	)	)	PUNCT
ftr-353	708	20	under	under	ADP
ftr-353	708	21	code	code	NOUN
ftr-353	708	22	§	§	PROPN
ftr-353	708	23	46	46	NUM
ftr-353	708	24	,	,	PUNCT
ftr-353	708	25	wind	wind	NOUN
ftr-353	708	26	facilities	facility	NOUN
ftr-353	708	27	eligible	eligible	ADJ
ftr-353	708	28	for	for	ADP
ftr-353	708	29	the	the	DET
ftr-353	708	30	§	§	PROPN
ftr-353	708	31	45	45	NUM
ftr-353	708	32	renewable	renewable	ADJ
ftr-353	708	33	electricity	electricity	NOUN
ftr-353	708	34	production	production	NOUN
ftr-353	708	35	credit	credit	NOUN
ftr-353	708	36	placed	place	VERB
ftr-353	708	37	in	in	ADP
ftr-353	708	38	service	service	NOUN
ftr-353	708	39	in	in	ADP
ftr-353	708	40	2009	2009	NUM
ftr-353	708	41	through	through	ADP
ftr-353	708	42	2012	2012	NUM
ftr-353	708	43	,	,	PUNCT
ftr-353	708	44	and	and	CCONJ
ftr-353	708	45	any	any	DET
ftr-353	708	46	other	other	ADJ
ftr-353	708	47	facility	facility	NOUN
ftr-353	708	48	eligible	eligible	ADJ
ftr-353	708	49	for	for	ADP
ftr-353	708	50	the	the	DET
ftr-353	708	51	§	§	PROPN
ftr-353	708	52	45	45	NUM
ftr-353	708	53	renewable	renewable	ADJ
ftr-353	708	54	electricity	electricity	NOUN
ftr-353	708	55	production	production	NOUN
ftr-353	708	56	credit	credit	NOUN
ftr-353	708	57	placed	place	VERB
ftr-353	708	58	in	in	ADP
ftr-353	708	59	service	service	NOUN
ftr-353	708	60	in	in	ADP
ftr-353	708	61	2009	2009	NUM
ftr-353	708	62	through	through	ADP
ftr-353	708	63	2013	2013	NUM
ftr-353	708	64	(	(	PUNCT
ftr-353	708	65	except	except	SCONJ
ftr-353	708	66	small	small	ADJ
ftr-353	708	67	irrigation	irrigation	NOUN
ftr-353	708	68	power	power	NOUN
ftr-353	708	69	facilities	facility	NOUN
ftr-353	708	70	,	,	PUNCT
ftr-353	708	71	refined	refined	ADJ
ftr-353	708	72	coal	coal	NOUN
ftr-353	708	73	production	production	NOUN
ftr-353	708	74	facilities	facility	NOUN
ftr-353	708	75	,	,	PUNCT
ftr-353	708	76	and	and	CCONJ
ftr-353	708	77	indian	indian	ADJ
ftr-353	708	78	coal	coal	NOUN
ftr-353	708	79	production	production	NOUN
ftr-353	708	80	facilities	facility	NOUN
ftr-353	708	81	)	)	PUNCT
ftr-353	708	82	.	.	PUNCT
ftr-353	709	1	if	if	SCONJ
ftr-353	709	2	the	the	DET
ftr-353	709	3	§	§	PROPN
ftr-353	709	4	48(a	48(a	NUM
ftr-353	709	5	)	)	PUNCT
ftr-353	709	6	energy	energy	NOUN
ftr-353	709	7	credit	credit	NOUN
ftr-353	709	8	is	be	AUX
ftr-353	709	9	claimed	claim	VERB
ftr-353	709	10	for	for	ADP
ftr-353	709	11	any	any	DET
ftr-353	709	12	such	such	ADJ
ftr-353	709	13	facility	facility	NOUN
ftr-353	709	14	,	,	PUNCT
ftr-353	709	15	the	the	DET
ftr-353	709	16	§	§	PROPN
ftr-353	709	17	45	45	NUM
ftr-353	709	18	renewable	renewable	ADJ
ftr-353	709	19	electricity	electricity	NOUN
ftr-353	709	20	production	production	NOUN
ftr-353	709	21	credit	credit	NOUN
ftr-353	709	22	can	can	AUX
ftr-353	709	23	not	not	PART
ftr-353	709	24	be	be	AUX
ftr-353	709	25	claimed	claim	VERB
ftr-353	709	26	.	.	PUNCT
ftr-353	710	1	the	the	DET
ftr-353	710	2	act	act	NOUN
ftr-353	710	3	also	also	ADV
ftr-353	710	4	added	add	VERB
ftr-353	710	5	to	to	ADP
ftr-353	710	6	the	the	DET
ftr-353	710	7	§	§	PROPN
ftr-353	710	8	46	46	NUM
ftr-353	710	9	credit	credit	NOUN
ftr-353	710	10	the	the	DET
ftr-353	710	11	§	§	PROPN
ftr-353	710	12	48c	48c	NOUN
ftr-353	710	13	qualifying	qualify	VERB
ftr-353	710	14	advanced	advanced	ADJ
ftr-353	710	15	energy	energy	NOUN
ftr-353	710	16	credit	credit	NOUN
ftr-353	710	17	.	.	PUNCT
ftr-353	711	1	•	•	NUM
ftr-353	711	2	the	the	DET
ftr-353	711	3	one	one	NUM
ftr-353	711	4	of	of	ADP
ftr-353	711	5	us	we	PRON
ftr-353	711	6	who	who	PRON
ftr-353	711	7	’s	’	VERB
ftr-353	711	8	from	from	ADP
ftr-353	711	9	texas	texas	PROPN
ftr-353	711	10	thinks	think	VERB
ftr-353	711	11	that	that	SCONJ
ftr-353	711	12	wind	wind	NOUN
ftr-353	711	13	power	power	NOUN
ftr-353	711	14	is	be	AUX
ftr-353	711	15	capable	capable	ADJ
ftr-353	711	16	of	of	ADP
ftr-353	711	17	completely	completely	ADV
ftr-353	711	18	replacing	replace	VERB
ftr-353	711	19	oil	oil	NOUN
ftr-353	711	20	as	as	ADP
ftr-353	711	21	an	an	DET
ftr-353	711	22	energy	energy	NOUN
ftr-353	711	23	source	source	NOUN
ftr-353	711	24	if	if	SCONJ
ftr-353	711	25	only	only	ADV
ftr-353	711	26	the	the	DET
ftr-353	711	27	wind	wind	NOUN
ftr-353	711	28	industry	industry	NOUN
ftr-353	711	29	would	would	AUX
ftr-353	711	30	deploy	deploy	VERB
ftr-353	711	31	its	its	PRON
ftr-353	711	32	back	back	ADJ
ftr-353	711	33	-	-	PUNCT
ftr-353	711	34	up	up	ADP
ftr-353	711	35	gerbils	gerbil	NOUN
ftr-353	711	36	on	on	ADP
ftr-353	711	37	calm	calm	ADJ
ftr-353	711	38	days	day	NOUN
ftr-353	711	39	.	.	PUNCT
ftr-353	712	1	2	2	X
ftr-353	712	2	.	.	X
ftr-353	712	3	another	another	DET
ftr-353	712	4	green	green	ADJ
ftr-353	712	5	energy	energy	NOUN
ftr-353	712	6	credit	credit	NOUN
ftr-353	712	7	.	.	PUNCT
ftr-353	713	1	the	the	DET
ftr-353	713	2	2009	2009	NUM
ftr-353	713	3	arra	arra	PROPN
ftr-353	713	4	,	,	PUNCT
ftr-353	713	5	§	§	PROPN
ftr-353	713	6	1302(b	1302(b	NUM
ftr-353	713	7	)	)	PUNCT
ftr-353	713	8	,	,	PUNCT
ftr-353	713	9	added	add	VERB
ftr-353	713	10	the	the	DET
ftr-353	713	11	§	§	PROPN
ftr-353	713	12	48c	48c	NOUN
ftr-353	713	13	“	"	PUNCT
ftr-353	713	14	qualifying	qualify	VERB
ftr-353	713	15	advanced	advanced	ADJ
ftr-353	713	16	energy	energy	NOUN
ftr-353	713	17	project	project	NOUN
ftr-353	713	18	”	"	PUNCT
ftr-353	713	19	credit	credit	NOUN
ftr-353	713	20	as	as	ADP
ftr-353	713	21	part	part	NOUN
ftr-353	713	22	of	of	ADP
ftr-353	713	23	the	the	DET
ftr-353	713	24	§	§	PROPN
ftr-353	713	25	46	46	NUM
ftr-353	713	26	investment	investment	NOUN
ftr-353	713	27	credit	credit	NOUN
ftr-353	713	28	.	.	PUNCT
ftr-353	714	1	the	the	DET
ftr-353	714	2	credit	credit	NOUN
ftr-353	714	3	amount	amount	NOUN
ftr-353	714	4	is	be	AUX
ftr-353	714	5	30	30	NUM
ftr-353	714	6	percent	percent	NOUN
ftr-353	714	7	of	of	ADP
ftr-353	714	8	the	the	DET
ftr-353	714	9	investment	investment	NOUN
ftr-353	714	10	,	,	PUNCT
ftr-353	714	11	measured	measure	VERB
ftr-353	714	12	by	by	ADP
ftr-353	714	13	basis	basis	NOUN
ftr-353	714	14	,	,	PUNCT
ftr-353	714	15	in	in	ADP
ftr-353	714	16	eligible	eligible	ADJ
ftr-353	714	17	property	property	NOUN
ftr-353	714	18	placed	place	VERB
ftr-353	714	19	in	in	ADP
ftr-353	714	20	service	service	NOUN
ftr-353	714	21	in	in	ADP
ftr-353	714	22	a	a	DET
ftr-353	714	23	qualified	qualified	ADJ
ftr-353	714	24	advanced	advanced	ADJ
ftr-353	714	25	energy	energy	NOUN
ftr-353	714	26	manufacturing	manufacturing	NOUN
ftr-353	714	27	project	project	NOUN
ftr-353	714	28	after	after	ADP
ftr-353	714	29	2/17/09	2/17/09	PROPN
ftr-353	714	30	.	.	PUNCT
ftr-353	715	1	a	a	DET
ftr-353	715	2	qualified	qualified	ADJ
ftr-353	715	3	advanced	advanced	ADJ
ftr-353	715	4	energy	energy	NOUN
ftr-353	715	5	manufacturing	manufacturing	NOUN
ftr-353	715	6	project	project	NOUN
ftr-353	715	7	is	be	AUX
ftr-353	715	8	defined	define	VERB
ftr-353	715	9	as	as	ADP
ftr-353	715	10	a	a	DET
ftr-353	715	11	project	project	NOUN
ftr-353	715	12	that	that	PRON
ftr-353	715	13	re	re	VERB
ftr-353	715	14	-	-	NOUN
ftr-353	715	15	equips	equip	VERB
ftr-353	715	16	,	,	PUNCT
ftr-353	715	17	expands	expand	VERB
ftr-353	715	18	,	,	PUNCT
ftr-353	715	19	or	or	CCONJ
ftr-353	715	20	establishes	establish	VERB
ftr-353	715	21	a	a	DET
ftr-353	715	22	manufacturing	manufacturing	NOUN
ftr-353	715	23	facility	facility	NOUN
ftr-353	715	24	for	for	ADP
ftr-353	715	25	the	the	DET
ftr-353	715	26	production	production	NOUN
ftr-353	715	27	of	of	ADP
ftr-353	715	28	(	(	PUNCT
ftr-353	715	29	1	1	X
ftr-353	715	30	)	)	PUNCT
ftr-353	715	31	property	property	NOUN
ftr-353	715	32	designed	design	VERB
ftr-353	715	33	to	to	PART
ftr-353	715	34	be	be	AUX
ftr-353	715	35	used	use	VERB
ftr-353	715	36	to	to	PART
ftr-353	715	37	produce	produce	VERB
ftr-353	715	38	energy	energy	NOUN
ftr-353	715	39	from	from	ADP
ftr-353	715	40	the	the	DET
ftr-353	715	41	sun	sun	NOUN
ftr-353	715	42	,	,	PUNCT
ftr-353	715	43	wind	wind	NOUN
ftr-353	715	44	,	,	PUNCT
ftr-353	715	45	or	or	CCONJ
ftr-353	715	46	geothermal	geothermal	ADJ
ftr-353	715	47	deposits	deposit	NOUN
ftr-353	715	48	or	or	CCONJ
ftr-353	715	49	other	other	ADJ
ftr-353	715	50	renewable	renewable	ADJ
ftr-353	715	51	resources	resource	NOUN
ftr-353	715	52	,	,	PUNCT
ftr-353	715	53	(	(	PUNCT
ftr-353	715	54	2	2	X
ftr-353	715	55	)	)	PUNCT
ftr-353	715	56	fuel	fuel	NOUN
ftr-353	715	57	cells	cell	NOUN
ftr-353	715	58	,	,	PUNCT
ftr-353	715	59	microturbines	microturbine	NOUN
ftr-353	715	60	,	,	PUNCT
ftr-353	715	61	or	or	CCONJ
ftr-353	715	62	an	an	DET
ftr-353	715	63	energy	energy	NOUN
ftr-353	715	64	storage	storage	NOUN
ftr-353	715	65	system	system	NOUN
ftr-353	715	66	for	for	ADP
ftr-353	715	67	use	use	NOUN
ftr-353	715	68	with	with	ADP
ftr-353	715	69	electric	electric	ADJ
ftr-353	715	70	or	or	CCONJ
ftr-353	715	71	hybridelectric	hybridelectric	ADJ
ftr-353	715	72	motor	motor	NOUN
ftr-353	715	73	vehicles	vehicle	NOUN
ftr-353	715	74	,	,	PUNCT
ftr-353	715	75	electric	electric	ADJ
ftr-353	715	76	grids	grid	NOUN
ftr-353	715	77	to	to	PART
ftr-353	715	78	support	support	VERB
ftr-353	715	79	the	the	DET
ftr-353	715	80	transmission	transmission	NOUN
ftr-353	715	81	of	of	ADP
ftr-353	715	82	intermittent	intermittent	ADJ
ftr-353	715	83	sources	source	NOUN
ftr-353	715	84	of	of	ADP
ftr-353	715	85	renewable	renewable	ADJ
ftr-353	715	86	energy	energy	NOUN
ftr-353	715	87	,	,	PUNCT
ftr-353	715	88	including	include	VERB
ftr-353	715	89	storage	storage	NOUN
ftr-353	715	90	of	of	ADP
ftr-353	715	91	that	that	DET
ftr-353	715	92	energy	energy	NOUN
ftr-353	715	93	,	,	PUNCT
ftr-353	715	94	(	(	PUNCT
ftr-353	715	95	3	3	X
ftr-353	715	96	)	)	PUNCT
ftr-353	715	97	property	property	NOUN
ftr-353	715	98	designed	design	VERB
ftr-353	715	99	to	to	PART
ftr-353	715	100	manufacture	manufacture	VERB
ftr-353	715	101	equipment	equipment	NOUN
ftr-353	715	102	for	for	ADP
ftr-353	715	103	use	use	NOUN
ftr-353	715	104	for	for	ADP
ftr-353	715	105	carbon	carbon	NOUN
ftr-353	715	106	capture	capture	NOUN
ftr-353	715	107	or	or	CCONJ
ftr-353	715	108	sequestration	sequestration	NOUN
ftr-353	715	109	,	,	PUNCT
ftr-353	715	110	(	(	PUNCT
ftr-353	715	111	4	4	X
ftr-353	715	112	)	)	PUNCT
ftr-353	715	113	property	property	NOUN
ftr-353	715	114	designed	design	VERB
ftr-353	715	115	to	to	PART
ftr-353	715	116	refine	refine	VERB
ftr-353	715	117	or	or	CCONJ
ftr-353	715	118	blend	blend	VERB
ftr-353	715	119	renewable	renewable	ADJ
ftr-353	715	120	fuels	fuel	NOUN
ftr-353	715	121	to	to	PART
ftr-353	715	122	produce	produce	VERB
ftr-353	715	123	energy	energy	NOUN
ftr-353	715	124	conservation	conservation	NOUN
ftr-353	715	125	technologies	technology	NOUN
ftr-353	715	126	(	(	PUNCT
ftr-353	715	127	including	include	VERB
ftr-353	715	128	energy	energy	NOUN
ftr-353	715	129	-	-	PUNCT
ftr-353	715	130	conserving	conserve	VERB
ftr-353	715	131	lighting	lighting	NOUN
ftr-353	715	132	technologies	technology	NOUN
ftr-353	715	133	and	and	CCONJ
ftr-353	715	134	smart	smart	ADJ
ftr-353	715	135	grid	grid	NOUN
ftr-353	715	136	technologies	technology	NOUN
ftr-353	715	137	)	)	PUNCT
ftr-353	715	138	,	,	PUNCT
ftr-353	715	139	(	(	PUNCT
ftr-353	715	140	5	5	X
ftr-353	715	141	)	)	PUNCT
ftr-353	715	142	new	new	ADJ
ftr-353	715	143	§	§	PROPN
ftr-353	715	144	30d	30d	PROPN
ftr-353	715	145	qualified	qualified	ADJ
ftr-353	715	146	plug	plug	VERB
ftr-353	715	147	-	-	PUNCT
ftr-353	715	148	in	in	ADP
ftr-353	715	149	electric	electric	ADJ
ftr-353	715	150	drive	drive	NOUN
ftr-353	715	151	motor	motor	NOUN
ftr-353	715	152	vehicles	vehicle	NOUN
ftr-353	715	153	,	,	PUNCT
ftr-353	715	154	(	(	PUNCT
ftr-353	715	155	6	6	NUM
ftr-353	715	156	)	)	PUNCT
ftr-353	715	157	§	§	PROPN
ftr-353	715	158	30(d	30(d	NUM
ftr-353	715	159	)	)	PUNCT
ftr-353	715	160	qualified	qualified	ADJ
ftr-353	715	161	plug	plug	VERB
ftr-353	715	162	-	-	PUNCT
ftr-353	715	163	in	in	ADP
ftr-353	715	164	electric	electric	ADJ
ftr-353	715	165	vehicles	vehicle	NOUN
ftr-353	715	166	or	or	CCONJ
ftr-353	715	167	components	component	NOUN
ftr-353	715	168	that	that	PRON
ftr-353	715	169	are	be	AUX
ftr-353	715	170	designed	design	VERB
ftr-353	715	171	specifically	specifically	ADV
ftr-353	715	172	for	for	ADP
ftr-353	715	173	use	use	NOUN
ftr-353	715	174	with	with	ADP
ftr-353	715	175	these	these	DET
ftr-353	715	176	vehicles	vehicle	NOUN
ftr-353	715	177	,	,	PUNCT
ftr-353	715	178	including	include	VERB
ftr-353	715	179	electric	electric	PROPN
ftr-353	715	180	motors	motor	NOUN
ftr-353	715	181	,	,	PUNCT
ftr-353	715	182	generators	generator	NOUN
ftr-353	715	183	,	,	PUNCT
ftr-353	715	184	and	and	CCONJ
ftr-353	715	185	power	power	NOUN
ftr-353	715	186	control	control	NOUN
ftr-353	715	187	units	unit	NOUN
ftr-353	715	188	,	,	PUNCT
ftr-353	715	189	or	or	CCONJ
ftr-353	715	190	(	(	PUNCT
ftr-353	715	191	7	7	X
ftr-353	715	192	)	)	PUNCT
ftr-353	715	193	other	other	ADJ
ftr-353	715	194	advanced	advanced	ADJ
ftr-353	715	195	energy	energy	NOUN
ftr-353	715	196	property	property	NOUN
ftr-353	715	197	designed	design	VERB
ftr-353	715	198	to	to	PART
ftr-353	715	199	reduce	reduce	VERB
ftr-353	715	200	green	green	PROPN
ftr-353	715	201	house	house	PROPN
ftr-353	715	202	gas	gas	NOUN
ftr-353	715	203	emissions	emission	NOUN
ftr-353	715	204	.	.	PUNCT
ftr-353	716	1	only	only	ADV
ftr-353	716	2	(	(	PUNCT
ftr-353	716	3	1	1	X
ftr-353	716	4	)	)	PUNCT
ftr-353	716	5	depreciable	depreciable	ADJ
ftr-353	716	6	tangible	tangible	ADJ
ftr-353	716	7	personal	personal	ADJ
ftr-353	716	8	property	property	NOUN
ftr-353	716	9	,	,	PUNCT
ftr-353	716	10	and	and	CCONJ
ftr-353	716	11	(	(	PUNCT
ftr-353	716	12	2	2	X
ftr-353	716	13	)	)	PUNCT
ftr-353	716	14	“	"	PUNCT
ftr-353	716	15	other	other	ADJ
ftr-353	716	16	tangible	tangible	ADJ
ftr-353	716	17	property	property	NOUN
ftr-353	716	18	(	(	PUNCT
ftr-353	716	19	not	not	PART
ftr-353	716	20	including	include	VERB
ftr-353	716	21	a	a	DET
ftr-353	716	22	building	building	NOUN
ftr-353	716	23	or	or	CCONJ
ftr-353	716	24	its	its	PRON
ftr-353	716	25	structural	structural	ADJ
ftr-353	716	26	components	component	NOUN
ftr-353	716	27	)	)	PUNCT
ftr-353	716	28	”	"	PUNCT
ftr-353	716	29	—	—	PUNCT
ftr-353	716	30	presumably	presumably	ADV
ftr-353	716	31	meaning	mean	VERB
ftr-353	716	32	fixtures	fixture	NOUN
ftr-353	716	33	—	—	PUNCT
ftr-353	716	34	used	use	VERB
ftr-353	716	35	in	in	ADP
ftr-353	716	36	a	a	DET
ftr-353	716	37	qualified	qualified	ADJ
ftr-353	716	38	advanced	advanced	ADJ
ftr-353	716	39	energy	energy	NOUN
ftr-353	716	40	manufacturing	manufacturing	NOUN
ftr-353	716	41	project	project	NOUN
ftr-353	716	42	qualify	qualify	VERB
ftr-353	716	43	for	for	ADP
ftr-353	716	44	the	the	DET
ftr-353	716	45	credit	credit	NOUN
ftr-353	716	46	.	.	PUNCT
ftr-353	717	1	property	property	NOUN
ftr-353	717	2	used	use	VERB
ftr-353	717	3	in	in	ADP
ftr-353	717	4	the	the	DET
ftr-353	717	5	refining	refining	NOUN
ftr-353	717	6	or	or	CCONJ
ftr-353	717	7	blending	blending	NOUN
ftr-353	717	8	of	of	ADP
ftr-353	717	9	any	any	DET
ftr-353	717	10	transportation	transportation	NOUN
ftr-353	717	11	fuel	fuel	NOUN
ftr-353	717	12	,	,	PUNCT
ftr-353	717	13	other	other	ADJ
ftr-353	717	14	than	than	ADP
ftr-353	717	15	renewable	renewable	ADJ
ftr-353	717	16	fuels	fuel	NOUN
ftr-353	717	17	,	,	PUNCT
ftr-353	717	18	does	do	AUX
ftr-353	717	19	not	not	PART
ftr-353	717	20	qualify	qualify	VERB
ftr-353	717	21	.	.	PUNCT
ftr-353	718	1	although	although	SCONJ
ftr-353	718	2	the	the	DET
ftr-353	718	3	accompanying	accompanying	ADJ
ftr-353	718	4	committee	committee	NOUN
ftr-353	718	5	report	report	NOUN
ftr-353	718	6	states	state	VERB
ftr-353	718	7	that	that	SCONJ
ftr-353	718	8	the	the	DET
ftr-353	718	9	basis	basis	NOUN
ftr-353	718	10	of	of	ADP
ftr-353	718	11	qualified	qualified	ADJ
ftr-353	718	12	property	property	NOUN
ftr-353	718	13	must	must	AUX
ftr-353	718	14	be	be	AUX
ftr-353	718	15	reduced	reduce	VERB
ftr-353	718	16	by	by	ADP
ftr-353	718	17	the	the	DET
ftr-353	718	18	amount	amount	NOUN
ftr-353	718	19	of	of	ADP
ftr-353	718	20	credit	credit	NOUN
ftr-353	718	21	,	,	PUNCT
ftr-353	718	22	the	the	DET
ftr-353	718	23	statute	statute	NOUN
ftr-353	718	24	does	do	AUX
ftr-353	718	25	not	not	PART
ftr-353	718	26	so	so	ADV
ftr-353	718	27	provide	provide	VERB
ftr-353	718	28	;	;	PUNCT
ftr-353	718	29	presumably	presumably	ADV
ftr-353	718	30	a	a	DET
ftr-353	718	31	technical	technical	ADJ
ftr-353	718	32	correction	correction	NOUN
ftr-353	718	33	will	will	AUX
ftr-353	718	34	be	be	AUX
ftr-353	718	35	necessary	necessary	ADJ
ftr-353	718	36	to	to	ADP
ftr-353	718	37	2010	2010	NUM
ftr-353	718	38	]	]	PUNCT
ftr-353	718	39	recent	recent	ADJ
ftr-353	718	40	developments	development	NOUN
ftr-353	718	41	in	in	ADP
ftr-353	718	42	federal	federal	ADJ
ftr-353	718	43	income	income	NOUN
ftr-353	718	44	taxation	taxation	NOUN
ftr-353	718	45	116	116	NUM
ftr-353	718	46	implement	implement	VERB
ftr-353	718	47	any	any	DET
ftr-353	718	48	requirement	requirement	NOUN
ftr-353	718	49	of	of	ADP
ftr-353	718	50	a	a	DET
ftr-353	718	51	basis	basis	NOUN
ftr-353	718	52	reduction	reduction	NOUN
ftr-353	718	53	.	.	PUNCT
ftr-353	719	1	if	if	SCONJ
ftr-353	719	2	a	a	DET
ftr-353	719	3	credit	credit	NOUN
ftr-353	719	4	is	be	AUX
ftr-353	719	5	allowed	allow	VERB
ftr-353	719	6	under	under	ADP
ftr-353	719	7	§	§	PROPN
ftr-353	719	8	48c	48c	NOUN
ftr-353	719	9	,	,	PUNCT
ftr-353	719	10	no	no	DET
ftr-353	719	11	credit	credit	NOUN
ftr-353	719	12	is	be	AUX
ftr-353	719	13	allowed	allow	VERB
ftr-353	719	14	for	for	ADP
ftr-353	719	15	the	the	DET
ftr-353	719	16	expenditure	expenditure	NOUN
ftr-353	719	17	under	under	ADP
ftr-353	719	18	§	§	PROPN
ftr-353	719	19	§	§	PROPN
ftr-353	719	20	48	48	NUM
ftr-353	719	21	,	,	PUNCT
ftr-353	719	22	48a	48a	NOUN
ftr-353	719	23	,	,	PUNCT
ftr-353	719	24	or	or	CCONJ
ftr-353	719	25	48b	48b	NOUN
ftr-353	719	26	.	.	PUNCT
ftr-353	720	1	section	section	NOUN
ftr-353	720	2	48c(b)(3	48c(b)(3	NOUN
ftr-353	720	3	)	)	PUNCT
ftr-353	720	4	limits	limit	VERB
ftr-353	720	5	the	the	DET
ftr-353	720	6	credit	credit	NOUN
ftr-353	720	7	to	to	ADP
ftr-353	720	8	qualified	qualified	ADJ
ftr-353	720	9	advanced	advanced	ADJ
ftr-353	720	10	energy	energy	NOUN
ftr-353	720	11	manufacturing	manufacturing	NOUN
ftr-353	720	12	projects	project	NOUN
ftr-353	720	13	certified	certify	VERB
ftr-353	720	14	as	as	ADP
ftr-353	720	15	eligible	eligible	ADJ
ftr-353	720	16	by	by	ADP
ftr-353	720	17	the	the	DET
ftr-353	720	18	treasury	treasury	PROPN
ftr-353	720	19	department	department	PROPN
ftr-353	720	20	,	,	PUNCT
ftr-353	720	21	after	after	ADP
ftr-353	720	22	consultation	consultation	NOUN
ftr-353	720	23	with	with	ADP
ftr-353	720	24	the	the	DET
ftr-353	720	25	secretary	secretary	PROPN
ftr-353	720	26	of	of	ADP
ftr-353	720	27	energy	energy	NOUN
ftr-353	720	28	.	.	PUNCT
ftr-353	721	1	the	the	DET
ftr-353	721	2	maximum	maximum	ADJ
ftr-353	721	3	amount	amount	NOUN
ftr-353	721	4	of	of	ADP
ftr-353	721	5	credits	credit	NOUN
ftr-353	721	6	that	that	PRON
ftr-353	721	7	may	may	AUX
ftr-353	721	8	be	be	AUX
ftr-353	721	9	certified	certify	VERB
ftr-353	721	10	is	be	AUX
ftr-353	721	11	$	$	SYM
ftr-353	721	12	2.3	2.3	NUM
ftr-353	721	13	billion	billion	NUM
ftr-353	721	14	.	.	PUNCT
ftr-353	722	1	the	the	DET
ftr-353	722	2	statute	statute	NOUN
ftr-353	722	3	sets	set	VERB
ftr-353	722	4	time	time	NOUN
ftr-353	722	5	frames	frame	NOUN
ftr-353	722	6	for	for	ADP
ftr-353	722	7	applying	apply	VERB
ftr-353	722	8	for	for	ADP
ftr-353	722	9	certification	certification	NOUN
ftr-353	722	10	and	and	CCONJ
ftr-353	722	11	certain	certain	ADJ
ftr-353	722	12	procedures	procedure	NOUN
ftr-353	722	13	and	and	CCONJ
ftr-353	722	14	criteria	criterion	NOUN
ftr-353	722	15	that	that	SCONJ
ftr-353	722	16	the	the	DET
ftr-353	722	17	treasury	treasury	PROPN
ftr-353	722	18	department	department	NOUN
ftr-353	722	19	should	should	AUX
ftr-353	722	20	apply	apply	VERB
ftr-353	722	21	in	in	ADP
ftr-353	722	22	determining	determine	VERB
ftr-353	722	23	whether	whether	SCONJ
ftr-353	722	24	any	any	DET
ftr-353	722	25	particular	particular	ADJ
ftr-353	722	26	project	project	NOUN
ftr-353	722	27	should	should	AUX
ftr-353	722	28	be	be	AUX
ftr-353	722	29	certified	certify	VERB
ftr-353	722	30	.	.	PUNCT
ftr-353	723	1	the	the	DET
ftr-353	723	2	treasury	treasury	PROPN
ftr-353	723	3	department	department	PROPN
ftr-353	723	4	is	be	AUX
ftr-353	723	5	required	require	VERB
ftr-353	723	6	to	to	PART
ftr-353	723	7	review	review	VERB
ftr-353	723	8	projects	project	NOUN
ftr-353	723	9	for	for	ADP
ftr-353	723	10	which	which	PRON
ftr-353	723	11	credits	credit	NOUN
ftr-353	723	12	have	have	AUX
ftr-353	723	13	been	be	AUX
ftr-353	723	14	allocated	allocate	VERB
ftr-353	723	15	,	,	PUNCT
ftr-353	723	16	and	and	CCONJ
ftr-353	723	17	may	may	AUX
ftr-353	723	18	reallocate	reallocate	VERB
ftr-353	723	19	credits	credit	NOUN
ftr-353	723	20	under	under	ADP
ftr-353	723	21	certain	certain	ADJ
ftr-353	723	22	circumstances	circumstance	NOUN
ftr-353	723	23	.	.	PUNCT
ftr-353	724	1	h.	h.	NOUN
ftr-353	724	2	loss	loss	NOUN
ftr-353	724	3	transactions	transaction	NOUN
ftr-353	724	4	,	,	PUNCT
ftr-353	724	5	bad	bad	ADJ
ftr-353	724	6	debts	debt	NOUN
ftr-353	724	7	,	,	PUNCT
ftr-353	724	8	and	and	CCONJ
ftr-353	724	9	nols	nols	PROPN
ftr-353	724	10	1	1	NUM
ftr-353	724	11	.	.	X
ftr-353	724	12	duh	duh	PROPN
ftr-353	724	13	!	!	PUNCT
ftr-353	724	14	stock	stock	NOUN
ftr-353	724	15	that	that	PRON
ftr-353	724	16	is	be	AUX
ftr-353	724	17	still	still	ADV
ftr-353	724	18	trading	trade	VERB
ftr-353	724	19	is	be	AUX
ftr-353	724	20	not	not	PART
ftr-353	724	21	worthless	worthless	ADJ
ftr-353	724	22	yet	yet	ADV
ftr-353	724	23	.	.	PUNCT
ftr-353	725	1	rendall	rendall	PROPN
ftr-353	725	2	v.	v.	PROPN
ftr-353	725	3	commissioner	commissioner	PROPN
ftr-353	725	4	,	,	PUNCT
ftr-353	725	5	535	535	NUM
ftr-353	725	6	f.3d	f.3d	NUM
ftr-353	725	7	1221	1221	NUM
ftr-353	725	8	(	(	PUNCT
ftr-353	725	9	10th	10th	ADJ
ftr-353	725	10	cir	cir	NOUN
ftr-353	725	11	.	.	PUNCT
ftr-353	725	12	8/5/08	8/5/08	NUM
ftr-353	725	13	)	)	PUNCT
ftr-353	725	14	,	,	PUNCT
ftr-353	725	15	aff’g	aff’g	PROPN
ftr-353	725	16	t.c	t.c	PROPN
ftr-353	725	17	.	.	PROPN
ftr-353	725	18	memo	memo	NOUN
ftr-353	725	19	.	.	PUNCT
ftr-353	726	1	2006	2006	NUM
ftr-353	726	2	-	-	SYM
ftr-353	726	3	174	174	NUM
ftr-353	726	4	.	.	PUNCT
ftr-353	727	1	the	the	DET
ftr-353	727	2	taxpayer	taxpayer	NOUN
ftr-353	727	3	lent	lend	VERB
ftr-353	727	4	$	$	SYM
ftr-353	727	5	2	2	NUM
ftr-353	727	6	million	million	NUM
ftr-353	727	7	to	to	ADP
ftr-353	727	8	a	a	DET
ftr-353	727	9	publicly	publicly	ADV
ftr-353	727	10	traded	trade	VERB
ftr-353	727	11	company	company	NOUN
ftr-353	727	12	that	that	PRON
ftr-353	727	13	he	he	PRON
ftr-353	727	14	had	have	AUX
ftr-353	727	15	founded	found	VERB
ftr-353	727	16	.	.	PUNCT
ftr-353	728	1	the	the	DET
ftr-353	728	2	loan	loan	NOUN
ftr-353	728	3	was	be	AUX
ftr-353	728	4	secured	secure	VERB
ftr-353	728	5	by	by	ADP
ftr-353	728	6	stock	stock	NOUN
ftr-353	728	7	of	of	ADP
ftr-353	728	8	the	the	DET
ftr-353	728	9	company	company	NOUN
ftr-353	728	10	held	hold	VERB
ftr-353	728	11	as	as	ADP
ftr-353	728	12	security	security	NOUN
ftr-353	728	13	by	by	ADP
ftr-353	728	14	the	the	DET
ftr-353	728	15	lender	lender	NOUN
ftr-353	728	16	,	,	PUNCT
ftr-353	728	17	merrill	merrill	PROPN
ftr-353	728	18	lynch	lynch	PROPN
ftr-353	728	19	.	.	PUNCT
ftr-353	729	1	the	the	DET
ftr-353	729	2	loan	loan	NOUN
ftr-353	729	3	proceeds	proceed	NOUN
ftr-353	729	4	were	be	AUX
ftr-353	729	5	used	use	VERB
ftr-353	729	6	to	to	PART
ftr-353	729	7	partially	partially	ADV
ftr-353	729	8	fund	fund	VERB
ftr-353	729	9	construction	construction	NOUN
ftr-353	729	10	of	of	ADP
ftr-353	729	11	a	a	DET
ftr-353	729	12	plant	plant	NOUN
ftr-353	729	13	in	in	ADP
ftr-353	729	14	canada	canada	PROPN
ftr-353	729	15	to	to	PART
ftr-353	729	16	extract	extract	VERB
ftr-353	729	17	crude	crude	ADJ
ftr-353	729	18	oil	oil	NOUN
ftr-353	729	19	from	from	ADP
ftr-353	729	20	oil	oil	NOUN
ftr-353	729	21	shale	shale	NOUN
ftr-353	729	22	.	.	PUNCT
ftr-353	730	1	in	in	ADP
ftr-353	730	2	1997	1997	NUM
ftr-353	730	3	the	the	DET
ftr-353	730	4	corporation	corporation	NOUN
ftr-353	730	5	declared	declare	VERB
ftr-353	730	6	bankruptcy	bankruptcy	NOUN
ftr-353	730	7	in	in	ADP
ftr-353	730	8	canada	canada	PROPN
ftr-353	730	9	and	and	CCONJ
ftr-353	730	10	the	the	DET
ftr-353	730	11	united	united	PROPN
ftr-353	730	12	states	states	PROPN
ftr-353	730	13	.	.	PUNCT
ftr-353	731	1	merrill	merrill	PROPN
ftr-353	731	2	lynch	lynch	PROPN
ftr-353	731	3	sold	sell	VERB
ftr-353	731	4	a	a	DET
ftr-353	731	5	portion	portion	NOUN
ftr-353	731	6	of	of	ADP
ftr-353	731	7	the	the	DET
ftr-353	731	8	taxpayer	taxpayer	NOUN
ftr-353	731	9	’s	’s	PART
ftr-353	731	10	pledged	pledge	VERB
ftr-353	731	11	stock	stock	NOUN
ftr-353	731	12	to	to	PART
ftr-353	731	13	satisfy	satisfy	VERB
ftr-353	731	14	the	the	DET
ftr-353	731	15	debt	debt	NOUN
ftr-353	731	16	.	.	PUNCT
ftr-353	732	1	the	the	DET
ftr-353	732	2	company	company	NOUN
ftr-353	732	3	arranged	arrange	VERB
ftr-353	732	4	to	to	PART
ftr-353	732	5	sell	sell	VERB
ftr-353	732	6	most	most	ADJ
ftr-353	732	7	of	of	ADP
ftr-353	732	8	its	its	PRON
ftr-353	732	9	assets	asset	NOUN
ftr-353	732	10	,	,	PUNCT
ftr-353	732	11	but	but	CCONJ
ftr-353	732	12	retained	retain	VERB
ftr-353	732	13	rights	right	NOUN
ftr-353	732	14	to	to	ADP
ftr-353	732	15	certain	certain	ADJ
ftr-353	732	16	of	of	ADP
ftr-353	732	17	its	its	PRON
ftr-353	732	18	patented	patented	ADJ
ftr-353	732	19	technologies	technology	NOUN
ftr-353	732	20	.	.	PUNCT
ftr-353	733	1	at	at	ADP
ftr-353	733	2	the	the	DET
ftr-353	733	3	close	close	NOUN
ftr-353	733	4	of	of	ADP
ftr-353	733	5	the	the	DET
ftr-353	733	6	1997	1997	NUM
ftr-353	733	7	tax	tax	NOUN
ftr-353	733	8	year	year	NOUN
ftr-353	733	9	the	the	DET
ftr-353	733	10	company	company	NOUN
ftr-353	733	11	stock	stock	NOUN
ftr-353	733	12	was	be	AUX
ftr-353	733	13	traded	trade	VERB
ftr-353	733	14	over	over	ADP
ftr-353	733	15	-	-	PUNCT
ftr-353	733	16	the	the	DET
ftr-353	733	17	-	-	PUNCT
ftr-353	733	18	counter	counter	NOUN
ftr-353	733	19	for	for	ADP
ftr-353	733	20	$	$	SYM
ftr-353	733	21	3	3	NUM
ftr-353	733	22	per	per	ADP
ftr-353	733	23	share	share	NOUN
ftr-353	733	24	.	.	PUNCT
ftr-353	734	1	at	at	ADP
ftr-353	734	2	that	that	DET
ftr-353	734	3	time	time	NOUN
ftr-353	734	4	the	the	DET
ftr-353	734	5	corporation	corporation	NOUN
ftr-353	734	6	still	still	ADV
ftr-353	734	7	owned	own	VERB
ftr-353	734	8	numerous	numerous	ADJ
ftr-353	734	9	technologies	technology	NOUN
ftr-353	734	10	,	,	PUNCT
ftr-353	734	11	patents	patent	NOUN
ftr-353	734	12	,	,	PUNCT
ftr-353	734	13	office	office	NOUN
ftr-353	734	14	space	space	NOUN
ftr-353	734	15	,	,	PUNCT
ftr-353	734	16	a	a	DET
ftr-353	734	17	research	research	NOUN
ftr-353	734	18	facility	facility	NOUN
ftr-353	734	19	,	,	PUNCT
ftr-353	734	20	and	and	CCONJ
ftr-353	734	21	land	land	NOUN
ftr-353	734	22	and	and	CCONJ
ftr-353	734	23	continued	continue	VERB
ftr-353	734	24	to	to	PART
ftr-353	734	25	employ	employ	VERB
ftr-353	734	26	a	a	DET
ftr-353	734	27	team	team	NOUN
ftr-353	734	28	of	of	ADP
ftr-353	734	29	engineers	engineer	NOUN
ftr-353	734	30	.	.	PUNCT
ftr-353	735	1	the	the	DET
ftr-353	735	2	court	court	NOUN
ftr-353	735	3	of	of	ADP
ftr-353	735	4	appeals	appeal	NOUN
ftr-353	735	5	affirmed	affirm	VERB
ftr-353	735	6	the	the	DET
ftr-353	735	7	tax	tax	NOUN
ftr-353	735	8	court	court	NOUN
ftr-353	735	9	holding	holding	NOUN
ftr-353	735	10	denying	deny	VERB
ftr-353	735	11	a	a	DET
ftr-353	735	12	deduction	deduction	NOUN
ftr-353	735	13	in	in	ADP
ftr-353	735	14	1997	1997	NUM
ftr-353	735	15	for	for	ADP
ftr-353	735	16	worthless	worthless	ADJ
ftr-353	735	17	debt	debt	NOUN
ftr-353	735	18	.	.	PUNCT
ftr-353	736	1	the	the	DET
ftr-353	736	2	court	court	NOUN
ftr-353	736	3	agreed	agree	VERB
ftr-353	736	4	with	with	ADP
ftr-353	736	5	the	the	DET
ftr-353	736	6	tax	tax	NOUN
ftr-353	736	7	court	court	NOUN
ftr-353	736	8	’s	’s	PART
ftr-353	736	9	conclusion	conclusion	NOUN
ftr-353	736	10	that	that	SCONJ
ftr-353	736	11	at	at	ADP
ftr-353	736	12	the	the	DET
ftr-353	736	13	end	end	NOUN
ftr-353	736	14	of	of	ADP
ftr-353	736	15	1997	1997	NUM
ftr-353	736	16	the	the	DET
ftr-353	736	17	taxpayer	taxpayer	NOUN
ftr-353	736	18	had	have	AUX
ftr-353	736	19	not	not	PART
ftr-353	736	20	met	meet	VERB
ftr-353	736	21	the	the	DET
ftr-353	736	22	standard	standard	NOUN
ftr-353	736	23	for	for	ADP
ftr-353	736	24	treating	treat	VERB
ftr-353	736	25	the	the	DET
ftr-353	736	26	debt	debt	NOUN
ftr-353	736	27	as	as	ADP
ftr-353	736	28	worthless	worthless	ADJ
ftr-353	736	29	,	,	PUNCT
ftr-353	736	30	which	which	PRON
ftr-353	736	31	it	it	PRON
ftr-353	736	32	described	describe	VERB
ftr-353	736	33	as	as	ADP
ftr-353	736	34	“	"	PUNCT
ftr-353	736	35	fixed	fix	VERB
ftr-353	736	36	by	by	ADP
ftr-353	736	37	identifiable	identifiable	ADJ
ftr-353	736	38	events	event	NOUN
ftr-353	736	39	that	that	PRON
ftr-353	736	40	form	form	VERB
ftr-353	736	41	the	the	DET
ftr-353	736	42	basis	basis	NOUN
ftr-353	736	43	of	of	ADP
ftr-353	736	44	reasonable	reasonable	ADJ
ftr-353	736	45	grounds	ground	NOUN
ftr-353	736	46	for	for	ADP
ftr-353	736	47	abandoning	abandon	VERB
ftr-353	736	48	any	any	DET
ftr-353	736	49	hope	hope	NOUN
ftr-353	736	50	of	of	ADP
ftr-353	736	51	recovery	recovery	NOUN
ftr-353	736	52	.	.	PUNCT
ftr-353	736	53	”	"	PUNCT
ftr-353	737	1	•	•	PRON
ftr-353	737	2	“	"	PUNCT
ftr-353	737	3	‘	'	PUNCT
ftr-353	737	4	where	where	SCONJ
ftr-353	737	5	a	a	DET
ftr-353	737	6	debtor	debtor	NOUN
ftr-353	737	7	company	company	NOUN
ftr-353	737	8	continues	continue	VERB
ftr-353	737	9	to	to	PART
ftr-353	737	10	operate	operate	VERB
ftr-353	737	11	as	as	ADP
ftr-353	737	12	a	a	DET
ftr-353	737	13	going	go	VERB
ftr-353	737	14	concern	concern	NOUN
ftr-353	737	15	the	the	DET
ftr-353	737	16	courts	court	NOUN
ftr-353	737	17	have	have	AUX
ftr-353	737	18	often	often	ADV
ftr-353	737	19	concluded	conclude	VERB
ftr-353	737	20	that	that	SCONJ
ftr-353	737	21	its	its	PRON
ftr-353	737	22	debts	debt	NOUN
ftr-353	737	23	are	be	AUX
ftr-353	737	24	not	not	PART
ftr-353	737	25	worthless	worthless	ADJ
ftr-353	737	26	for	for	ADP
ftr-353	737	27	tax	tax	NOUN
ftr-353	737	28	purposes	purpose	NOUN
ftr-353	737	29	despite	despite	SCONJ
ftr-353	737	30	the	the	DET
ftr-353	737	31	fact	fact	NOUN
ftr-353	737	32	that	that	SCONJ
ftr-353	737	33	it	it	PRON
ftr-353	737	34	is	be	AUX
ftr-353	737	35	technically	technically	ADV
ftr-353	737	36	insolvent	insolvent	ADJ
ftr-353	737	37	.	.	PUNCT
ftr-353	737	38	’	'	PUNCT
ftr-353	737	39	”	"	PUNCT
ftr-353	738	1	(	(	PUNCT
ftr-353	738	2	quoting	quote	VERB
ftr-353	738	3	roth	roth	PROPN
ftr-353	738	4	steel	steel	PROPN
ftr-353	738	5	tube	tube	PROPN
ftr-353	738	6	co.	co.	PROPN
ftr-353	739	1	v.	v.	PROPN
ftr-353	739	2	commissioner	commissioner	PROPN
ftr-353	739	3	,	,	PUNCT
ftr-353	739	4	620	620	NUM
ftr-353	739	5	f.2d	f.2d	NOUN
ftr-353	739	6	1176	1176	NUM
ftr-353	739	7	,	,	PUNCT
ftr-353	739	8	1182	1182	NUM
ftr-353	739	9	(	(	PUNCT
ftr-353	739	10	6th	6th	ADJ
ftr-353	739	11	cir	cir	NOUN
ftr-353	739	12	.	.	PUNCT
ftr-353	739	13	1980	1980	NUM
ftr-353	739	14	)	)	PUNCT
ftr-353	739	15	)	)	PUNCT
ftr-353	739	16	.	.	PUNCT
ftr-353	740	1	•	•	NOUN
ftr-353	740	2	the	the	DET
ftr-353	740	3	court	court	NOUN
ftr-353	740	4	also	also	ADV
ftr-353	740	5	rejected	reject	VERB
ftr-353	740	6	the	the	DET
ftr-353	740	7	taxpayer	taxpayer	NOUN
ftr-353	740	8	’s	’s	PART
ftr-353	740	9	claim	claim	NOUN
ftr-353	740	10	that	that	SCONJ
ftr-353	740	11	it	it	PRON
ftr-353	740	12	realized	realize	VERB
ftr-353	740	13	no	no	DET
ftr-353	740	14	gain	gain	NOUN
ftr-353	740	15	on	on	ADP
ftr-353	740	16	the	the	DET
ftr-353	740	17	disposition	disposition	NOUN
ftr-353	740	18	of	of	ADP
ftr-353	740	19	its	its	PRON
ftr-353	740	20	pledged	pledge	VERB
ftr-353	740	21	stock	stock	NOUN
ftr-353	740	22	.	.	PUNCT
ftr-353	741	1	the	the	DET
ftr-353	741	2	taxpayer	taxpayer	NOUN
ftr-353	741	3	argued	argue	VERB
ftr-353	741	4	that	that	SCONJ
ftr-353	741	5	merrill	merrill	PROPN
ftr-353	741	6	lynch	lynch	PROPN
ftr-353	741	7	sold	sell	VERB
ftr-353	741	8	the	the	DET
ftr-353	741	9	stock	stock	NOUN
ftr-353	741	10	without	without	ADP
ftr-353	741	11	permission	permission	NOUN
ftr-353	741	12	and	and	CCONJ
ftr-353	741	13	that	that	SCONJ
ftr-353	741	14	any	any	DET
ftr-353	741	15	income	income	NOUN
ftr-353	741	16	should	should	AUX
ftr-353	741	17	be	be	AUX
ftr-353	741	18	taxed	tax	VERB
ftr-353	741	19	to	to	ADP
ftr-353	741	20	merrill	merrill	PROPN
ftr-353	741	21	lynch	lynch	PROPN
ftr-353	741	22	which	which	PRON
ftr-353	741	23	obtained	obtain	VERB
ftr-353	741	24	the	the	DET
ftr-353	741	25	stock	stock	NOUN
ftr-353	741	26	by	by	ADP
ftr-353	741	27	theft	theft	NOUN
ftr-353	741	28	.	.	PUNCT
ftr-353	742	1	the	the	DET
ftr-353	742	2	court	court	NOUN
ftr-353	742	3	also	also	ADV
ftr-353	742	4	upheld	uphold	VERB
ftr-353	742	5	the	the	DET
ftr-353	742	6	tax	tax	NOUN
ftr-353	742	7	court	court	NOUN
ftr-353	742	8	’s	’s	PART
ftr-353	742	9	allocation	allocation	NOUN
ftr-353	742	10	of	of	ADP
ftr-353	742	11	basis	basis	NOUN
ftr-353	742	12	to	to	ADP
ftr-353	742	13	the	the	DET
ftr-353	742	14	sold	sell	VERB
ftr-353	742	15	shares	share	NOUN
ftr-353	742	16	on	on	ADP
ftr-353	742	17	a	a	DET
ftr-353	742	18	fifo	fifo	ADJ
ftr-353	742	19	basis	basis	NOUN
ftr-353	742	20	.	.	PUNCT
ftr-353	743	1	117	117	NUM
ftr-353	743	2	florida	florida	PROPN
ftr-353	743	3	tax	tax	NOUN
ftr-353	743	4	review	review	NOUN
ftr-353	743	5	[	[	X
ftr-353	743	6	vol	vol	NOUN
ftr-353	743	7	.	.	PUNCT
ftr-353	744	1	10	10	NUM
ftr-353	744	2	:	:	PUNCT
ftr-353	744	3	si	si	X
ftr-353	744	4	(	(	PUNCT
ftr-353	744	5	a	a	NOUN
ftr-353	744	6	)	)	PUNCT
ftr-353	744	7	but	but	CCONJ
ftr-353	744	8	optimism	optimism	NOUN
ftr-353	744	9	does	do	AUX
ftr-353	744	10	n’t	not	PART
ftr-353	744	11	always	always	ADV
ftr-353	744	12	pay	pay	VERB
ftr-353	744	13	when	when	SCONJ
ftr-353	744	14	selecting	select	VERB
ftr-353	744	15	the	the	DET
ftr-353	744	16	year	year	NOUN
ftr-353	744	17	to	to	PART
ftr-353	744	18	claim	claim	VERB
ftr-353	744	19	a	a	DET
ftr-353	744	20	worthless	worthless	ADJ
ftr-353	744	21	stock	stock	NOUN
ftr-353	744	22	loss	loss	NOUN
ftr-353	744	23	.	.	PUNCT
ftr-353	745	1	bilthouse	bilthouse	PROPN
ftr-353	745	2	v.	v.	PROPN
ftr-353	745	3	united	united	PROPN
ftr-353	745	4	states	states	PROPN
ftr-353	745	5	,	,	PUNCT
ftr-353	745	6	553	553	NUM
ftr-353	745	7	f.3d	f.3d	NUM
ftr-353	745	8	513	513	NUM
ftr-353	745	9	(	(	PUNCT
ftr-353	745	10	7th	7th	ADJ
ftr-353	745	11	cir	cir	NOUN
ftr-353	745	12	.	.	PUNCT
ftr-353	746	1	1/15/09	1/15/09	NUM
ftr-353	746	2	)	)	PUNCT
ftr-353	747	1	,	,	PUNCT
ftr-353	747	2	aff’g	aff’g	VERB
ftr-353	747	3	100	100	NUM
ftr-353	747	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	747	5	2007	2007	NUM
ftr-353	747	6	-	-	SYM
ftr-353	747	7	6191	6191	NUM
ftr-353	747	8	(	(	PUNCT
ftr-353	747	9	n.d	n.d	PROPN
ftr-353	747	10	.	.	PROPN
ftr-353	747	11	ill	ill	PROPN
ftr-353	747	12	.	.	PUNCT
ftr-353	748	1	9/28/07	9/28/07	NUM
ftr-353	748	2	)	)	PUNCT
ftr-353	748	3	.	.	PUNCT
ftr-353	749	1	the	the	DET
ftr-353	749	2	taxpayers	taxpayer	NOUN
ftr-353	749	3	were	be	AUX
ftr-353	749	4	passive	passive	ADJ
ftr-353	749	5	investors	investor	NOUN
ftr-353	749	6	(	(	PUNCT
ftr-353	749	7	they	they	PRON
ftr-353	749	8	did	do	AUX
ftr-353	749	9	not	not	PART
ftr-353	749	10	materially	materially	ADV
ftr-353	749	11	participate	participate	VERB
ftr-353	749	12	)	)	PUNCT
ftr-353	749	13	in	in	ADP
ftr-353	749	14	an	an	DET
ftr-353	749	15	s	s	NOUN
ftr-353	749	16	corporation	corporation	NOUN
ftr-353	749	17	that	that	PRON
ftr-353	749	18	had	have	AUX
ftr-353	749	19	passed	pass	VERB
ftr-353	749	20	-	-	PUNCT
ftr-353	749	21	through	through	ADP
ftr-353	749	22	losses	loss	NOUN
ftr-353	749	23	that	that	PRON
ftr-353	749	24	were	be	AUX
ftr-353	749	25	suspended	suspend	VERB
ftr-353	749	26	.	.	PUNCT
ftr-353	750	1	the	the	DET
ftr-353	750	2	taxpayers	taxpayer	NOUN
ftr-353	750	3	asserted	assert	VERB
ftr-353	750	4	that	that	SCONJ
ftr-353	750	5	cancellation	cancellation	NOUN
ftr-353	750	6	of	of	ADP
ftr-353	750	7	indebtedness	indebtedness	NOUN
ftr-353	750	8	income	income	NOUN
ftr-353	750	9	realized	realize	VERB
ftr-353	750	10	by	by	ADP
ftr-353	750	11	the	the	DET
ftr-353	750	12	insolvent	insolvent	NOUN
ftr-353	750	13	s	s	PART
ftr-353	750	14	corporation	corporation	NOUN
ftr-353	750	15	in	in	ADP
ftr-353	750	16	1997	1997	NUM
ftr-353	750	17	increased	increase	VERB
ftr-353	750	18	the	the	DET
ftr-353	750	19	taxpayers	taxpayer	NOUN
ftr-353	750	20	’	’	PART
ftr-353	750	21	stock	stock	NOUN
ftr-353	750	22	basis	basis	NOUN
ftr-353	750	23	and	and	CCONJ
ftr-353	750	24	that	that	SCONJ
ftr-353	750	25	the	the	DET
ftr-353	750	26	stock	stock	NOUN
ftr-353	750	27	became	become	VERB
ftr-353	750	28	worthless	worthless	ADJ
ftr-353	750	29	in	in	ADP
ftr-353	750	30	1997	1997	NUM
ftr-353	750	31	,	,	PUNCT
ftr-353	750	32	thereby	thereby	ADV
ftr-353	750	33	allowing	allow	VERB
ftr-353	750	34	the	the	DET
ftr-353	750	35	taxpayers	taxpayer	NOUN
ftr-353	750	36	to	to	PART
ftr-353	750	37	treat	treat	VERB
ftr-353	750	38	the	the	DET
ftr-353	750	39	worthlessness	worthlessness	NOUN
ftr-353	750	40	as	as	ADP
ftr-353	750	41	a	a	DET
ftr-353	750	42	disposition	disposition	NOUN
ftr-353	750	43	,	,	PUNCT
ftr-353	750	44	permitting	permit	VERB
ftr-353	750	45	deduction	deduction	NOUN
ftr-353	750	46	of	of	ADP
ftr-353	750	47	the	the	DET
ftr-353	750	48	passive	passive	ADJ
ftr-353	750	49	activity	activity	NOUN
ftr-353	750	50	losses	loss	NOUN
ftr-353	750	51	.	.	PUNCT
ftr-353	751	1	the	the	DET
ftr-353	751	2	taxpayers	taxpayer	NOUN
ftr-353	751	3	filed	file	VERB
ftr-353	751	4	a	a	DET
ftr-353	751	5	refund	refund	NOUN
ftr-353	751	6	claim	claim	NOUN
ftr-353	751	7	based	base	VERB
ftr-353	751	8	on	on	ADP
ftr-353	751	9	the	the	DET
ftr-353	751	10	theory	theory	NOUN
ftr-353	751	11	that	that	SCONJ
ftr-353	751	12	the	the	DET
ftr-353	751	13	stock	stock	NOUN
ftr-353	751	14	became	become	VERB
ftr-353	751	15	worthless	worthless	ADJ
ftr-353	751	16	in	in	ADP
ftr-353	751	17	1997	1997	NUM
ftr-353	751	18	,	,	PUNCT
ftr-353	751	19	and	and	CCONJ
ftr-353	751	20	that	that	SCONJ
ftr-353	751	21	the	the	DET
ftr-353	751	22	worthlessness	worthlessness	NOUN
ftr-353	751	23	was	be	AUX
ftr-353	751	24	a	a	DET
ftr-353	751	25	complete	complete	ADJ
ftr-353	751	26	taxable	taxable	ADJ
ftr-353	751	27	disposition	disposition	NOUN
ftr-353	751	28	under	under	ADP
ftr-353	751	29	§	§	PROPN
ftr-353	751	30	469(g	469(g	PROPN
ftr-353	751	31	)	)	PUNCT
ftr-353	751	32	that	that	PRON
ftr-353	751	33	allowed	allow	VERB
ftr-353	751	34	the	the	DET
ftr-353	751	35	losses	loss	NOUN
ftr-353	751	36	to	to	PART
ftr-353	751	37	be	be	AUX
ftr-353	751	38	claimed	claim	VERB
ftr-353	751	39	.	.	PUNCT
ftr-353	752	1	the	the	DET
ftr-353	752	2	court	court	PROPN
ftr-353	752	3	of	of	ADP
ftr-353	752	4	appeals	appeal	NOUN
ftr-353	752	5	affirmed	affirm	VERB
ftr-353	752	6	the	the	DET
ftr-353	752	7	district	district	NOUN
ftr-353	752	8	court	court	NOUN
ftr-353	752	9	’s	’s	PART
ftr-353	752	10	denial	denial	NOUN
ftr-353	752	11	of	of	ADP
ftr-353	752	12	the	the	DET
ftr-353	752	13	refund	refund	NOUN
ftr-353	752	14	claim	claim	NOUN
ftr-353	752	15	on	on	ADP
ftr-353	752	16	the	the	DET
ftr-353	752	17	ground	ground	NOUN
ftr-353	752	18	that	that	SCONJ
ftr-353	752	19	the	the	DET
ftr-353	752	20	stock	stock	NOUN
ftr-353	752	21	had	have	AUX
ftr-353	752	22	become	become	VERB
ftr-353	752	23	worthless	worthless	ADJ
ftr-353	752	24	in	in	ADP
ftr-353	752	25	1995	1995	NUM
ftr-353	752	26	,	,	PUNCT
ftr-353	752	27	not	not	PART
ftr-353	752	28	1997	1997	NUM
ftr-353	752	29	,	,	PUNCT
ftr-353	752	30	as	as	SCONJ
ftr-353	752	31	claimed	claim	VERB
ftr-353	752	32	by	by	ADP
ftr-353	752	33	the	the	DET
ftr-353	752	34	taxpayer	taxpayer	NOUN
ftr-353	752	35	,	,	PUNCT
ftr-353	752	36	and	and	CCONJ
ftr-353	752	37	that	that	SCONJ
ftr-353	752	38	1995	1995	NUM
ftr-353	752	39	thus	thus	ADV
ftr-353	752	40	was	be	AUX
ftr-353	752	41	the	the	DET
ftr-353	752	42	year	year	NOUN
ftr-353	752	43	of	of	ADP
ftr-353	752	44	the	the	DET
ftr-353	752	45	disposition	disposition	NOUN
ftr-353	752	46	.	.	PUNCT
ftr-353	753	1	as	as	ADP
ftr-353	753	2	of	of	ADP
ftr-353	753	3	1995	1995	NUM
ftr-353	753	4	,	,	PUNCT
ftr-353	753	5	the	the	DET
ftr-353	753	6	stock	stock	NOUN
ftr-353	753	7	of	of	ADP
ftr-353	753	8	the	the	DET
ftr-353	753	9	corporation	corporation	NOUN
ftr-353	753	10	had	have	VERB
ftr-353	753	11	no	no	DET
ftr-353	753	12	liquidating	liquidating	NOUN
ftr-353	753	13	value	value	NOUN
ftr-353	753	14	.	.	PUNCT
ftr-353	754	1	although	although	SCONJ
ftr-353	754	2	it	it	PRON
ftr-353	754	3	was	be	AUX
ftr-353	754	4	pursuing	pursue	VERB
ftr-353	754	5	a	a	DET
ftr-353	754	6	lawsuit	lawsuit	NOUN
ftr-353	754	7	from	from	ADP
ftr-353	754	8	which	which	PRON
ftr-353	754	9	the	the	DET
ftr-353	754	10	shareholders	shareholder	NOUN
ftr-353	754	11	claimed	claim	VERB
ftr-353	754	12	that	that	SCONJ
ftr-353	754	13	the	the	DET
ftr-353	754	14	corporation	corporation	NOUN
ftr-353	754	15	expected	expect	VERB
ftr-353	754	16	a	a	DET
ftr-353	754	17	large	large	ADJ
ftr-353	754	18	financial	financial	ADJ
ftr-353	754	19	recovery	recovery	NOUN
ftr-353	754	20	that	that	PRON
ftr-353	754	21	would	would	AUX
ftr-353	754	22	have	have	AUX
ftr-353	754	23	allowed	allow	VERB
ftr-353	754	24	it	it	PRON
ftr-353	754	25	to	to	PART
ftr-353	754	26	stay	stay	VERB
ftr-353	754	27	in	in	ADP
ftr-353	754	28	business	business	NOUN
ftr-353	754	29	,	,	PUNCT
ftr-353	754	30	the	the	DET
ftr-353	754	31	record	record	NOUN
ftr-353	754	32	did	do	AUX
ftr-353	754	33	not	not	PART
ftr-353	754	34	demonstrate	demonstrate	VERB
ftr-353	754	35	that	that	SCONJ
ftr-353	754	36	the	the	DET
ftr-353	754	37	lawsuit	lawsuit	NOUN
ftr-353	754	38	represented	represent	VERB
ftr-353	754	39	a	a	DET
ftr-353	754	40	reasonable	reasonable	ADJ
ftr-353	754	41	possibility	possibility	NOUN
ftr-353	754	42	that	that	SCONJ
ftr-353	754	43	the	the	DET
ftr-353	754	44	corporation	corporation	NOUN
ftr-353	754	45	would	would	AUX
ftr-353	754	46	remain	remain	VERB
ftr-353	754	47	in	in	ADP
ftr-353	754	48	business	business	NOUN
ftr-353	754	49	after	after	ADP
ftr-353	754	50	1995	1995	NUM
ftr-353	754	51	,	,	PUNCT
ftr-353	754	52	because	because	SCONJ
ftr-353	754	53	there	there	PRON
ftr-353	754	54	was	be	VERB
ftr-353	754	55	no	no	DET
ftr-353	754	56	evidence	evidence	NOUN
ftr-353	754	57	proving	prove	VERB
ftr-353	754	58	any	any	DET
ftr-353	754	59	basis	basis	NOUN
ftr-353	754	60	for	for	ADP
ftr-353	754	61	why	why	SCONJ
ftr-353	754	62	anyone	anyone	PRON
ftr-353	754	63	thought	think	VERB
ftr-353	754	64	the	the	DET
ftr-353	754	65	lawsuit	lawsuit	NOUN
ftr-353	754	66	would	would	AUX
ftr-353	754	67	be	be	AUX
ftr-353	754	68	successful	successful	ADJ
ftr-353	754	69	.	.	PUNCT
ftr-353	755	1	the	the	DET
ftr-353	755	2	suit	suit	NOUN
ftr-353	755	3	was	be	AUX
ftr-353	755	4	settled	settle	VERB
ftr-353	755	5	in	in	ADP
ftr-353	755	6	1997	1997	NUM
ftr-353	755	7	with	with	ADP
ftr-353	755	8	no	no	DET
ftr-353	755	9	damages	damage	NOUN
ftr-353	755	10	being	be	AUX
ftr-353	755	11	awarded	award	VERB
ftr-353	755	12	to	to	ADP
ftr-353	755	13	the	the	DET
ftr-353	755	14	corporation	corporation	NOUN
ftr-353	755	15	.	.	PUNCT
ftr-353	756	1	the	the	DET
ftr-353	756	2	court	court	NOUN
ftr-353	756	3	stated	state	VERB
ftr-353	756	4	“	"	PUNCT
ftr-353	756	5	a	a	DET
ftr-353	756	6	taxpayer	taxpayer	NOUN
ftr-353	756	7	relying	rely	VERB
ftr-353	756	8	on	on	ADP
ftr-353	756	9	the	the	DET
ftr-353	756	10	potential	potential	ADJ
ftr-353	756	11	value	value	NOUN
ftr-353	756	12	of	of	ADP
ftr-353	756	13	a	a	DET
ftr-353	756	14	company	company	NOUN
ftr-353	756	15	to	to	PART
ftr-353	756	16	put	put	VERB
ftr-353	756	17	off	off	ADP
ftr-353	756	18	the	the	DET
ftr-353	756	19	year	year	NOUN
ftr-353	756	20	of	of	ADP
ftr-353	756	21	worthlessness	worthlessness	NOUN
ftr-353	756	22	must	must	AUX
ftr-353	756	23	provide	provide	VERB
ftr-353	756	24	objective	objective	ADJ
ftr-353	756	25	evidence	evidence	NOUN
ftr-353	756	26	of	of	ADP
ftr-353	756	27	this	this	DET
ftr-353	756	28	value	value	NOUN
ftr-353	756	29	;	;	PUNCT
ftr-353	756	30	merely	merely	ADV
ftr-353	756	31	asserting	assert	VERB
ftr-353	756	32	his	his	PRON
ftr-353	756	33	self	self	NOUN
ftr-353	756	34	-	-	PUNCT
ftr-353	756	35	serving	serve	VERB
ftr-353	756	36	hopes	hope	NOUN
ftr-353	756	37	will	will	AUX
ftr-353	756	38	not	not	PART
ftr-353	756	39	do	do	VERB
ftr-353	756	40	.	.	PUNCT
ftr-353	756	41	”	"	PUNCT
ftr-353	757	1	2	2	NUM
ftr-353	757	2	.	.	X
ftr-353	757	3	carry	carry	VERB
ftr-353	757	4	me	i	PRON
ftr-353	757	5	back	back	ADV
ftr-353	757	6	to	to	ADP
ftr-353	757	7	those	those	DET
ftr-353	757	8	long	long	ADJ
ftr-353	757	9	ago	ago	ADV
ftr-353	757	10	days	day	NOUN
ftr-353	757	11	of	of	ADP
ftr-353	757	12	yore	yore	NOUN
ftr-353	757	13	,	,	PUNCT
ftr-353	757	14	when	when	SCONJ
ftr-353	757	15	there	there	PRON
ftr-353	757	16	were	be	VERB
ftr-353	757	17	profits	profit	NOUN
ftr-353	757	18	to	to	PART
ftr-353	757	19	be	be	AUX
ftr-353	757	20	offset	offset	VERB
ftr-353	757	21	by	by	ADP
ftr-353	757	22	today	today	NOUN
ftr-353	757	23	’s	’s	PART
ftr-353	757	24	nol	nol	NOUN
ftr-353	757	25	.	.	PUNCT
ftr-353	758	1	the	the	DET
ftr-353	758	2	2009	2009	NUM
ftr-353	758	3	arra	arra	PROPN
ftr-353	758	4	,	,	PUNCT
ftr-353	758	5	§	§	PROPN
ftr-353	758	6	1211(b	1211(b	NUM
ftr-353	758	7	)	)	PUNCT
ftr-353	758	8	,	,	PUNCT
ftr-353	758	9	amended	amend	VERB
ftr-353	758	10	code	code	NOUN
ftr-353	758	11	§	§	PROPN
ftr-353	758	12	172	172	NUM
ftr-353	758	13	to	to	PART
ftr-353	758	14	permit	permit	VERB
ftr-353	758	15	an	an	DET
ftr-353	758	16	“	"	PUNCT
ftr-353	758	17	eligible	eligible	ADJ
ftr-353	758	18	small	small	ADJ
ftr-353	758	19	business	business	NOUN
ftr-353	758	20	”	"	PUNCT
ftr-353	758	21	to	to	PART
ftr-353	758	22	elect	elect	VERB
ftr-353	758	23	to	to	PART
ftr-353	758	24	extend	extend	VERB
ftr-353	758	25	the	the	DET
ftr-353	758	26	carryback	carryback	ADJ
ftr-353	758	27	period	period	NOUN
ftr-353	758	28	for	for	ADP
ftr-353	758	29	a	a	DET
ftr-353	758	30	net	net	ADJ
ftr-353	758	31	operating	operating	NOUN
ftr-353	758	32	loss	loss	NOUN
ftr-353	758	33	arising	arise	VERB
ftr-353	758	34	in	in	ADP
ftr-353	758	35	2008	2008	NUM
ftr-353	758	36	to	to	ADP
ftr-353	758	37	any	any	DET
ftr-353	758	38	number	number	NOUN
ftr-353	758	39	of	of	ADP
ftr-353	758	40	years	year	NOUN
ftr-353	758	41	greater	great	ADJ
ftr-353	758	42	than	than	ADP
ftr-353	758	43	two	two	NUM
ftr-353	758	44	or	or	CCONJ
ftr-353	758	45	fewer	few	ADJ
ftr-353	758	46	than	than	ADP
ftr-353	758	47	six	six	NUM
ftr-353	758	48	–	–	PUNCT
ftr-353	758	49	i.e.	i.e.	X
ftr-353	758	50	,	,	PUNCT
ftr-353	758	51	the	the	DET
ftr-353	758	52	elected	elect	VERB
ftr-353	758	53	carryback	carryback	ADJ
ftr-353	758	54	period	period	NOUN
ftr-353	758	55	may	may	AUX
ftr-353	758	56	be	be	AUX
ftr-353	758	57	five	five	NUM
ftr-353	758	58	,	,	PUNCT
ftr-353	758	59	four	four	NUM
ftr-353	758	60	,	,	PUNCT
ftr-353	758	61	or	or	CCONJ
ftr-353	758	62	three	three	NUM
ftr-353	758	63	years	year	NOUN
ftr-353	758	64	.	.	PUNCT
ftr-353	759	1	(	(	PUNCT
ftr-353	759	2	absent	absent	VERB
ftr-353	759	3	an	an	DET
ftr-353	759	4	election	election	NOUN
ftr-353	759	5	the	the	DET
ftr-353	759	6	normal	normal	ADJ
ftr-353	759	7	two	two	NUM
ftr-353	759	8	year	year	NOUN
ftr-353	759	9	carryback	carryback	NOUN
ftr-353	759	10	rule	rule	NOUN
ftr-353	759	11	still	still	ADV
ftr-353	759	12	applies	apply	VERB
ftr-353	759	13	.	.	PUNCT
ftr-353	759	14	)	)	PUNCT
ftr-353	760	1	an	an	DET
ftr-353	760	2	“	"	PUNCT
ftr-353	760	3	eligible	eligible	ADJ
ftr-353	760	4	small	small	ADJ
ftr-353	760	5	business	business	NOUN
ftr-353	760	6	”	"	PUNCT
ftr-353	760	7	is	be	AUX
ftr-353	760	8	defined	define	VERB
ftr-353	760	9	in	in	ADP
ftr-353	760	10	§	§	PROPN
ftr-353	760	11	172(b)(1)(h)(iv	172(b)(1)(h)(iv	NUM
ftr-353	760	12	)	)	PUNCT
ftr-353	760	13	(	(	PUNCT
ftr-353	760	14	through	through	ADP
ftr-353	760	15	cross	cross	NOUN
ftr-353	760	16	references	reference	NOUN
ftr-353	760	17	to	to	ADP
ftr-353	760	18	§	§	PROPN
ftr-353	760	19	172(b)(1)(f	172(b)(1)(f	PROPN
ftr-353	760	20	)	)	PUNCT
ftr-353	760	21	)	)	PUNCT
ftr-353	760	22	as	as	ADP
ftr-353	760	23	a	a	DET
ftr-353	760	24	corporation	corporation	NOUN
ftr-353	760	25	,	,	PUNCT
ftr-353	760	26	partnership	partnership	NOUN
ftr-353	760	27	,	,	PUNCT
ftr-353	760	28	or	or	CCONJ
ftr-353	760	29	sole	sole	ADJ
ftr-353	760	30	proprietorship	proprietorship	NOUN
ftr-353	760	31	with	with	ADP
ftr-353	760	32	average	average	ADJ
ftr-353	760	33	annual	annual	ADJ
ftr-353	760	34	gross	gross	ADJ
ftr-353	760	35	receipts	receipt	NOUN
ftr-353	760	36	of	of	ADP
ftr-353	760	37	$	$	SYM
ftr-353	760	38	15	15	NUM
ftr-353	760	39	million	million	NUM
ftr-353	760	40	or	or	CCONJ
ftr-353	760	41	less	less	ADJ
ftr-353	760	42	.	.	PUNCT
ftr-353	761	1	an	an	DET
ftr-353	761	2	election	election	NOUN
ftr-353	761	3	under	under	ADP
ftr-353	761	4	§	§	PROPN
ftr-353	761	5	172(b)(1)(h	172(b)(1)(h	NUM
ftr-353	761	6	)	)	PUNCT
ftr-353	761	7	must	must	AUX
ftr-353	761	8	be	be	AUX
ftr-353	761	9	made	make	VERB
ftr-353	761	10	by	by	ADP
ftr-353	761	11	the	the	DET
ftr-353	761	12	due	due	ADJ
ftr-353	761	13	date	date	NOUN
ftr-353	761	14	(	(	PUNCT
ftr-353	761	15	including	include	VERB
ftr-353	761	16	extensions	extension	NOUN
ftr-353	761	17	)	)	PUNCT
ftr-353	761	18	for	for	ADP
ftr-353	761	19	filing	file	VERB
ftr-353	761	20	the	the	DET
ftr-353	761	21	taxpayer	taxpayer	NOUN
ftr-353	761	22	’s	’s	PART
ftr-353	761	23	return	return	NOUN
ftr-353	761	24	for	for	ADP
ftr-353	761	25	the	the	DET
ftr-353	761	26	year	year	NOUN
ftr-353	761	27	the	the	DET
ftr-353	761	28	net	net	ADJ
ftr-353	761	29	operating	operating	NOUN
ftr-353	761	30	loss	loss	NOUN
ftr-353	761	31	arose	arise	VERB
ftr-353	761	32	(	(	PUNCT
ftr-353	761	33	i.e.	i.e.	X
ftr-353	761	34	,	,	PUNCT
ftr-353	761	35	2008	2008	NUM
ftr-353	761	36	)	)	PUNCT
ftr-353	761	37	.	.	PUNCT
ftr-353	762	1	if	if	SCONJ
ftr-353	762	2	the	the	DET
ftr-353	762	3	taxpayer	taxpayer	NOUN
ftr-353	762	4	is	be	AUX
ftr-353	762	5	on	on	ADP
ftr-353	762	6	a	a	DET
ftr-353	762	7	fiscal	fiscal	ADJ
ftr-353	762	8	year	year	NOUN
ftr-353	762	9	,	,	PUNCT
ftr-353	762	10	the	the	DET
ftr-353	762	11	election	election	NOUN
ftr-353	762	12	can	can	AUX
ftr-353	762	13	be	be	AUX
ftr-353	762	14	made	make	VERB
ftr-353	762	15	with	with	ADP
ftr-353	762	16	respect	respect	NOUN
ftr-353	762	17	to	to	ADP
ftr-353	762	18	either	either	CCONJ
ftr-353	762	19	the	the	DET
ftr-353	762	20	taxable	taxable	ADJ
ftr-353	762	21	ending	ending	NOUN
ftr-353	762	22	in	in	ADP
ftr-353	762	23	2008	2008	NUM
ftr-353	762	24	or	or	CCONJ
ftr-353	762	25	the	the	DET
ftr-353	762	26	taxable	taxable	ADJ
ftr-353	762	27	year	year	NOUN
ftr-353	762	28	beginning	begin	VERB
ftr-353	762	29	in	in	ADP
ftr-353	762	30	2008	2008	NUM
ftr-353	762	31	,	,	PUNCT
ftr-353	762	32	but	but	CCONJ
ftr-353	762	33	not	not	PART
ftr-353	762	34	with	with	ADP
ftr-353	762	35	respect	respect	NOUN
ftr-353	762	36	to	to	ADP
ftr-353	762	37	both	both	DET
ftr-353	762	38	taxable	taxable	ADJ
ftr-353	762	39	years	year	NOUN
ftr-353	762	40	.	.	PUNCT
ftr-353	763	1	§	§	PROPN
ftr-353	763	2	172(b)(1)(h)(ii),(iii	172(b)(1)(h)(ii),(iii	NUM
ftr-353	763	3	)	)	PUNCT
ftr-353	763	4	.	.	PUNCT
ftr-353	764	1	the	the	DET
ftr-353	764	2	election	election	NOUN
ftr-353	764	3	is	be	AUX
ftr-353	764	4	irrevocable	irrevocable	ADJ
ftr-353	764	5	.	.	PUNCT
ftr-353	765	1	2010	2010	NUM
ftr-353	765	2	]	]	PUNCT
ftr-353	765	3	recent	recent	ADJ
ftr-353	765	4	developments	development	NOUN
ftr-353	765	5	in	in	ADP
ftr-353	765	6	federal	federal	ADJ
ftr-353	765	7	income	income	NOUN
ftr-353	765	8	taxation	taxation	NOUN
ftr-353	765	9	118	118	NUM
ftr-353	765	10	(	(	PUNCT
ftr-353	765	11	a	a	NOUN
ftr-353	765	12	)	)	PUNCT
ftr-353	765	13	and	and	CCONJ
ftr-353	765	14	here	here	ADV
ftr-353	765	15	’s	’	VERB
ftr-353	765	16	instructions	instruction	NOUN
ftr-353	765	17	on	on	ADP
ftr-353	765	18	how	how	SCONJ
ftr-353	765	19	to	to	PART
ftr-353	765	20	get	get	VERB
ftr-353	765	21	back	back	ADV
ftr-353	765	22	to	to	ADP
ftr-353	765	23	those	those	DET
ftr-353	765	24	days	day	NOUN
ftr-353	765	25	of	of	ADP
ftr-353	765	26	yore	yore	NOUN
ftr-353	765	27	.	.	PUNCT
ftr-353	766	1	rev	rev	PROPN
ftr-353	766	2	.	.	PROPN
ftr-353	766	3	proc	proc	PROPN
ftr-353	766	4	.	.	PUNCT
ftr-353	767	1	2009	2009	NUM
ftr-353	767	2	-	-	SYM
ftr-353	767	3	19	19	NUM
ftr-353	767	4	,	,	PUNCT
ftr-353	767	5	2009	2009	NUM
ftr-353	767	6	-	-	SYM
ftr-353	767	7	14	14	NUM
ftr-353	767	8	irb	irb	NOUN
ftr-353	767	9	747	747	NUM
ftr-353	767	10	(	(	PUNCT
ftr-353	767	11	3/16/09	3/16/09	NUM
ftr-353	767	12	)	)	PUNCT
ftr-353	767	13	.	.	PUNCT
ftr-353	768	1	this	this	DET
ftr-353	768	2	revenue	revenue	NOUN
ftr-353	768	3	procedure	procedure	NOUN
ftr-353	768	4	provides	provide	VERB
ftr-353	768	5	guidance	guidance	NOUN
ftr-353	768	6	under	under	ADP
ftr-353	768	7	§	§	PROPN
ftr-353	768	8	1211	1211	NUM
ftr-353	768	9	of	of	ADP
ftr-353	768	10	2009	2009	NUM
ftr-353	768	11	arra	arra	PROPN
ftr-353	768	12	,	,	PUNCT
ftr-353	768	13	which	which	PRON
ftr-353	768	14	amended	amend	VERB
ftr-353	768	15	§	§	PROPN
ftr-353	768	16	172(b)(1)(h	172(b)(1)(h	PROPN
ftr-353	768	17	)	)	PUNCT
ftr-353	768	18	to	to	PART
ftr-353	768	19	allow	allow	VERB
ftr-353	768	20	a	a	DET
ftr-353	768	21	taxpayer	taxpayer	NOUN
ftr-353	768	22	that	that	PRON
ftr-353	768	23	is	be	AUX
ftr-353	768	24	an	an	DET
ftr-353	768	25	eligible	eligible	ADJ
ftr-353	768	26	small	small	ADJ
ftr-353	768	27	business	business	NOUN
ftr-353	768	28	to	to	PART
ftr-353	768	29	elect	elect	VERB
ftr-353	768	30	a	a	DET
ftr-353	768	31	3-	3-	PROPN
ftr-353	768	32	,	,	PUNCT
ftr-353	768	33	4-	4-	NOUN
ftr-353	768	34	,	,	PUNCT
ftr-353	768	35	or	or	CCONJ
ftr-353	768	36	5	5	NUM
ftr-353	768	37	-	-	PUNCT
ftr-353	768	38	year	year	NOUN
ftr-353	768	39	nol	nol	NOUN
ftr-353	768	40	carryback	carryback	NOUN
ftr-353	768	41	for	for	ADP
ftr-353	768	42	a	a	DET
ftr-353	768	43	taxable	taxable	ADJ
ftr-353	768	44	year	year	NOUN
ftr-353	768	45	ending	end	VERB
ftr-353	768	46	after	after	ADP
ftr-353	768	47	2007	2007	NUM
ftr-353	768	48	.	.	PUNCT
ftr-353	769	1	(	(	PUNCT
ftr-353	769	2	b	b	X
ftr-353	769	3	)	)	PUNCT
ftr-353	769	4	rev	rev	PROPN
ftr-353	769	5	.	.	PROPN
ftr-353	769	6	proc	proc	PROPN
ftr-353	769	7	.	.	PUNCT
ftr-353	770	1	2009	2009	NUM
ftr-353	770	2	-	-	SYM
ftr-353	770	3	19	19	NUM
ftr-353	770	4	was	be	AUX
ftr-353	770	5	modified	modify	VERB
ftr-353	770	6	and	and	CCONJ
ftr-353	770	7	superseded	supersede	VERB
ftr-353	770	8	by	by	ADP
ftr-353	770	9	rev	rev	PROPN
ftr-353	770	10	.	.	PROPN
ftr-353	770	11	proc	proc	PROPN
ftr-353	770	12	.	.	PUNCT
ftr-353	771	1	2009	2009	NUM
ftr-353	771	2	-	-	SYM
ftr-353	771	3	26	26	NUM
ftr-353	771	4	.	.	PUNCT
ftr-353	772	1	rev	rev	PROPN
ftr-353	772	2	.	.	PROPN
ftr-353	772	3	proc	proc	PROPN
ftr-353	772	4	.	.	PUNCT
ftr-353	773	1	2009	2009	NUM
ftr-353	773	2	-	-	SYM
ftr-353	773	3	26	26	NUM
ftr-353	773	4	,	,	PUNCT
ftr-353	773	5	2009	2009	NUM
ftr-353	773	6	-	-	SYM
ftr-353	773	7	19	19	NUM
ftr-353	773	8	i.r.b	i.r.b	NOUN
ftr-353	773	9	.	.	PUNCT
ftr-353	774	1	935	935	NUM
ftr-353	774	2	(	(	PUNCT
ftr-353	774	3	4/25/09	4/25/09	NUM
ftr-353	774	4	)	)	PUNCT
ftr-353	774	5	.	.	PUNCT
ftr-353	775	1	this	this	DET
ftr-353	775	2	revenue	revenue	NOUN
ftr-353	775	3	procedure	procedure	NOUN
ftr-353	775	4	was	be	AUX
ftr-353	775	5	issued	issue	VERB
ftr-353	775	6	because	because	SCONJ
ftr-353	775	7	many	many	ADJ
ftr-353	775	8	eligible	eligible	ADJ
ftr-353	775	9	small	small	ADJ
ftr-353	775	10	businesses	business	NOUN
ftr-353	775	11	inadvertently	inadvertently	ADV
ftr-353	775	12	failed	fail	VERB
ftr-353	775	13	to	to	PART
ftr-353	775	14	make	make	VERB
ftr-353	775	15	valid	valid	ADJ
ftr-353	775	16	elections	election	NOUN
ftr-353	775	17	that	that	PRON
ftr-353	775	18	complied	comply	VERB
ftr-353	775	19	with	with	ADP
ftr-353	775	20	rev	rev	PROPN
ftr-353	775	21	.	.	PROPN
ftr-353	775	22	proc	proc	PROPN
ftr-353	775	23	.	.	PUNCT
ftr-353	776	1	2009	2009	NUM
ftr-353	776	2	-	-	SYM
ftr-353	776	3	19	19	NUM
ftr-353	776	4	.	.	PUNCT
ftr-353	777	1	(	(	PUNCT
ftr-353	777	2	c	c	X
ftr-353	777	3	)	)	PUNCT
ftr-353	777	4	now	now	ADV
ftr-353	777	5	the	the	DET
ftr-353	777	6	carryback	carryback	NOUN
ftr-353	777	7	is	be	AUX
ftr-353	777	8	available	available	ADJ
ftr-353	777	9	to	to	ADP
ftr-353	777	10	larger	large	ADJ
ftr-353	777	11	businesses	business	NOUN
ftr-353	777	12	as	as	ADV
ftr-353	777	13	well	well	ADV
ftr-353	777	14	.	.	PUNCT
ftr-353	778	1	section	section	NOUN
ftr-353	778	2	13	13	NUM
ftr-353	778	3	of	of	ADP
ftr-353	778	4	the	the	DET
ftr-353	778	5	worker	worker	NOUN
ftr-353	778	6	,	,	PUNCT
ftr-353	778	7	homeownership	homeownership	NOUN
ftr-353	778	8	,	,	PUNCT
ftr-353	778	9	and	and	CCONJ
ftr-353	778	10	business	business	NOUN
ftr-353	778	11	assistance	assistance	NOUN
ftr-353	778	12	act	act	NOUN
ftr-353	778	13	of	of	ADP
ftr-353	778	14	2009	2009	NUM
ftr-353	778	15	(	(	PUNCT
ftr-353	778	16	whaba	whaba	PROPN
ftr-353	778	17	)	)	PUNCT
ftr-353	778	18	amends	amend	VERB
ftr-353	778	19	§	§	PROPN
ftr-353	778	20	172	172	NUM
ftr-353	778	21	to	to	PART
ftr-353	778	22	permit	permit	VERB
ftr-353	778	23	larger	large	ADJ
ftr-353	778	24	businesses	business	NOUN
ftr-353	778	25	to	to	PART
ftr-353	778	26	make	make	VERB
ftr-353	778	27	the	the	DET
ftr-353	778	28	2009	2009	NUM
ftr-353	778	29	arra	arra	PROPN
ftr-353	778	30	2008	2008	NUM
ftr-353	778	31	and	and	CCONJ
ftr-353	778	32	2009	2009	NUM
ftr-353	778	33	nol	nol	NOUN
ftr-353	778	34	carryback	carryback	NOUN
ftr-353	778	35	election	election	NOUN
ftr-353	778	36	of	of	ADP
ftr-353	778	37	up	up	ADP
ftr-353	778	38	to	to	PART
ftr-353	778	39	five	five	NUM
ftr-353	778	40	years	year	NOUN
ftr-353	778	41	.	.	PUNCT
ftr-353	779	1	the	the	DET
ftr-353	779	2	election	election	NOUN
ftr-353	779	3	applies	apply	VERB
ftr-353	779	4	with	with	ADP
ftr-353	779	5	respect	respect	NOUN
ftr-353	779	6	to	to	ADP
ftr-353	779	7	nols	nols	PROPN
ftr-353	779	8	incurred	incur	VERB
ftr-353	779	9	in	in	ADP
ftr-353	779	10	either	either	DET
ftr-353	779	11	2008	2008	NUM
ftr-353	779	12	or	or	CCONJ
ftr-353	779	13	2009	2009	NUM
ftr-353	779	14	,	,	PUNCT
ftr-353	779	15	but	but	CCONJ
ftr-353	779	16	not	not	PART
ftr-353	779	17	both	both	DET
ftr-353	779	18	years	year	NOUN
ftr-353	779	19	.	.	PUNCT
ftr-353	780	1	in	in	ADP
ftr-353	780	2	addition	addition	NOUN
ftr-353	780	3	,	,	PUNCT
ftr-353	780	4	2008	2008	NUM
ftr-353	780	5	or	or	CCONJ
ftr-353	780	6	2009	2009	NUM
ftr-353	780	7	nols	nol	NOUN
ftr-353	780	8	can	can	AUX
ftr-353	780	9	be	be	AUX
ftr-353	780	10	used	use	VERB
ftr-353	780	11	to	to	PART
ftr-353	780	12	offset	offset	VERB
ftr-353	780	13	only	only	ADV
ftr-353	780	14	fifty	fifty	NUM
ftr-353	780	15	percent	percent	NOUN
ftr-353	780	16	of	of	ADP
ftr-353	780	17	the	the	DET
ftr-353	780	18	taxable	taxable	ADJ
ftr-353	780	19	income	income	NOUN
ftr-353	780	20	earned	earn	VERB
ftr-353	780	21	in	in	ADP
ftr-353	780	22	the	the	DET
ftr-353	780	23	fifth	fifth	ADJ
ftr-353	780	24	prior	prior	ADJ
ftr-353	780	25	taxable	taxable	ADJ
ftr-353	780	26	year	year	NOUN
ftr-353	780	27	.	.	PUNCT
ftr-353	781	1	this	this	DET
ftr-353	781	2	50	50	NUM
ftr-353	781	3	percent	percent	NOUN
ftr-353	781	4	limit	limit	NOUN
ftr-353	781	5	does	do	AUX
ftr-353	781	6	not	not	PART
ftr-353	781	7	apply	apply	VERB
ftr-353	781	8	to	to	ADP
ftr-353	781	9	carrybacks	carryback	NOUN
ftr-353	781	10	of	of	ADP
ftr-353	781	11	2008	2008	NUM
ftr-353	781	12	losses	loss	NOUN
ftr-353	781	13	by	by	ADP
ftr-353	781	14	“	"	PUNCT
ftr-353	781	15	eligible	eligible	ADJ
ftr-353	781	16	small	small	ADJ
ftr-353	781	17	businesses	business	NOUN
ftr-353	781	18	.	.	PUNCT
ftr-353	781	19	”	"	PUNCT
ftr-353	782	1	in	in	ADP
ftr-353	782	2	addition	addition	NOUN
ftr-353	782	3	,	,	PUNCT
ftr-353	782	4	an	an	DET
ftr-353	782	5	“	"	PUNCT
ftr-353	782	6	eligible	eligible	ADJ
ftr-353	782	7	small	small	ADJ
ftr-353	782	8	business	business	NOUN
ftr-353	782	9	”	"	PUNCT
ftr-353	782	10	may	may	AUX
ftr-353	782	11	take	take	VERB
ftr-353	782	12	advantage	advantage	NOUN
ftr-353	782	13	of	of	ADP
ftr-353	782	14	the	the	DET
ftr-353	782	15	extended	extended	ADJ
ftr-353	782	16	carryback	carryback	NOUN
ftr-353	782	17	rules	rule	NOUN
ftr-353	782	18	with	with	ADP
ftr-353	782	19	respect	respect	NOUN
ftr-353	782	20	to	to	ADP
ftr-353	782	21	both	both	DET
ftr-353	782	22	2008	2008	NUM
ftr-353	782	23	and	and	CCONJ
ftr-353	782	24	2009	2009	NUM
ftr-353	782	25	losses	loss	NOUN
ftr-353	782	26	,	,	PUNCT
ftr-353	782	27	rather	rather	ADV
ftr-353	782	28	than	than	ADP
ftr-353	782	29	the	the	DET
ftr-353	782	30	losses	loss	NOUN
ftr-353	782	31	of	of	ADP
ftr-353	782	32	only	only	ADV
ftr-353	782	33	one	one	NUM
ftr-353	782	34	of	of	ADP
ftr-353	782	35	those	those	DET
ftr-353	782	36	years	year	NOUN
ftr-353	782	37	.	.	PUNCT
ftr-353	783	1	generally	generally	ADV
ftr-353	783	2	,	,	PUNCT
ftr-353	783	3	the	the	DET
ftr-353	783	4	extended	extended	ADJ
ftr-353	783	5	nol	nol	NOUN
ftr-353	783	6	carry	carry	VERB
ftr-353	783	7	back	back	ADP
ftr-353	783	8	election	election	NOUN
ftr-353	783	9	is	be	AUX
ftr-353	783	10	not	not	PART
ftr-353	783	11	available	available	ADJ
ftr-353	783	12	for	for	ADP
ftr-353	783	13	tarp	tarp	NOUN
ftr-353	783	14	recipients	recipient	NOUN
ftr-353	783	15	or	or	CCONJ
ftr-353	783	16	corporations	corporation	NOUN
ftr-353	783	17	that	that	PRON
ftr-353	783	18	,	,	PUNCT
ftr-353	783	19	at	at	ADP
ftr-353	783	20	any	any	DET
ftr-353	783	21	time	time	NOUN
ftr-353	783	22	during	during	ADP
ftr-353	783	23	2008	2008	NUM
ftr-353	783	24	or	or	CCONJ
ftr-353	783	25	2009	2009	NUM
ftr-353	783	26	were	be	AUX
ftr-353	783	27	a	a	DET
ftr-353	783	28	member	member	NOUN
ftr-353	783	29	of	of	ADP
ftr-353	783	30	an	an	DET
ftr-353	783	31	affiliated	affiliated	ADJ
ftr-353	783	32	group	group	NOUN
ftr-353	783	33	including	include	VERB
ftr-353	783	34	a	a	DET
ftr-353	783	35	tarp	tarp	NOUN
ftr-353	783	36	recipient	recipient	NOUN
ftr-353	783	37	.	.	PUNCT
ftr-353	784	1	•	•	NOUN
ftr-353	784	2	this	this	DET
ftr-353	784	3	provision	provision	NOUN
ftr-353	784	4	also	also	ADV
ftr-353	784	5	increases	increase	VERB
ftr-353	784	6	the	the	DET
ftr-353	784	7	use	use	NOUN
ftr-353	784	8	of	of	ADP
ftr-353	784	9	nols	nols	PROPN
ftr-353	784	10	to	to	PART
ftr-353	784	11	offset	offset	VERB
ftr-353	784	12	a	a	DET
ftr-353	784	13	corporation	corporation	NOUN
ftr-353	784	14	’s	’s	PART
ftr-353	784	15	alternative	alternative	ADJ
ftr-353	784	16	minimum	minimum	ADJ
ftr-353	784	17	taxable	taxable	ADJ
ftr-353	784	18	income	income	NOUN
ftr-353	784	19	by	by	ADP
ftr-353	784	20	the	the	DET
ftr-353	784	21	nols	nol	NOUN
ftr-353	784	22	the	the	DET
ftr-353	784	23	taxpayer	taxpayer	NOUN
ftr-353	784	24	elects	elect	NOUN
ftr-353	784	25	to	to	PART
ftr-353	784	26	carry	carry	VERB
ftr-353	784	27	back	back	ADV
ftr-353	784	28	up	up	ADP
ftr-353	784	29	to	to	PART
ftr-353	784	30	five	five	NUM
ftr-353	784	31	taxable	taxable	ADJ
ftr-353	784	32	years	year	NOUN
ftr-353	784	33	and	and	CCONJ
ftr-353	784	34	removes	remove	VERB
ftr-353	784	35	the	the	DET
ftr-353	784	36	90	90	NUM
ftr-353	784	37	percent	percent	NOUN
ftr-353	784	38	amt	amt	PROPN
ftr-353	784	39	limit	limit	NOUN
ftr-353	784	40	.	.	PUNCT
ftr-353	785	1	(	(	PUNCT
ftr-353	785	2	d	d	X
ftr-353	785	3	)	)	PUNCT
ftr-353	785	4	more	more	ADJ
ftr-353	785	5	instructions	instruction	NOUN
ftr-353	785	6	.	.	PUNCT
ftr-353	786	1	rev	rev	PROPN
ftr-353	786	2	.	.	PROPN
ftr-353	786	3	proc	proc	PROPN
ftr-353	786	4	.	.	PUNCT
ftr-353	787	1	2009	2009	NUM
ftr-353	787	2	-	-	SYM
ftr-353	787	3	52	52	NUM
ftr-353	787	4	,	,	PUNCT
ftr-353	787	5	2009	2009	NUM
ftr-353	787	6	-	-	SYM
ftr-353	787	7	49	49	NUM
ftr-353	787	8	i.r.b	i.r.b	NOUN
ftr-353	787	9	.	.	PUNCT
ftr-353	788	1	744	744	NUM
ftr-353	788	2	(	(	PUNCT
ftr-353	788	3	11/20/09	11/20/09	NUM
ftr-353	788	4	)	)	PUNCT
ftr-353	788	5	.	.	PUNCT
ftr-353	789	1	this	this	DET
ftr-353	789	2	revenue	revenue	NOUN
ftr-353	789	3	ruling	ruling	NOUN
ftr-353	789	4	provides	provide	VERB
ftr-353	789	5	guidance	guidance	NOUN
ftr-353	789	6	regarding	regard	VERB
ftr-353	789	7	procedures	procedure	NOUN
ftr-353	789	8	for	for	ADP
ftr-353	789	9	making	make	VERB
ftr-353	789	10	the	the	DET
ftr-353	789	11	election	election	NOUN
ftr-353	789	12	and	and	CCONJ
ftr-353	789	13	its	its	PRON
ftr-353	789	14	effect	effect	NOUN
ftr-353	789	15	.	.	PUNCT
ftr-353	790	1	the	the	DET
ftr-353	790	2	revenue	revenue	NOUN
ftr-353	790	3	procedure	procedure	NOUN
ftr-353	790	4	explains	explain	VERB
ftr-353	790	5	which	which	PRON
ftr-353	790	6	business	business	NOUN
ftr-353	790	7	can	can	AUX
ftr-353	790	8	elect	elect	VERB
ftr-353	790	9	the	the	DET
ftr-353	790	10	net	net	ADJ
ftr-353	790	11	operating	operating	NOUN
ftr-353	790	12	loss	loss	NOUN
ftr-353	790	13	carry	carry	VERB
ftr-353	790	14	back	back	ADP
ftr-353	790	15	periods	period	NOUN
ftr-353	790	16	provided	provide	VERB
ftr-353	790	17	by	by	ADP
ftr-353	790	18	whaba	whaba	PROPN
ftr-353	790	19	.	.	PUNCT
ftr-353	791	1	3	3	X
ftr-353	791	2	.	.	PUNCT
ftr-353	791	3	“	"	PUNCT
ftr-353	791	4	take	take	VERB
ftr-353	791	5	your	your	PRON
ftr-353	791	6	submarine	submarine	NOUN
ftr-353	791	7	sandwich	sandwich	NOUN
ftr-353	791	8	shop	shop	NOUN
ftr-353	791	9	and	and	CCONJ
ftr-353	791	10	shove	shove	VERB
ftr-353	791	11	it	it	PRON
ftr-353	791	12	”	"	PUNCT
ftr-353	791	13	earns	earn	VERB
ftr-353	791	14	a	a	DET
ftr-353	791	15	loss	loss	NOUN
ftr-353	791	16	deduction	deduction	NOUN
ftr-353	791	17	for	for	ADP
ftr-353	791	18	the	the	DET
ftr-353	791	19	franchise	franchise	NOUN
ftr-353	791	20	fee	fee	NOUN
ftr-353	791	21	.	.	PUNCT
ftr-353	792	1	alami	alami	PROPN
ftr-353	792	2	v.	v.	PROPN
ftr-353	792	3	commissioner	commissioner	PROPN
ftr-353	792	4	,	,	PUNCT
ftr-353	792	5	t.c	t.c	PROPN
ftr-353	792	6	.	.	PROPN
ftr-353	792	7	memo	memo	NOUN
ftr-353	792	8	.	.	PUNCT
ftr-353	793	1	2009	2009	NUM
ftr-353	793	2	-	-	SYM
ftr-353	793	3	42	42	NUM
ftr-353	793	4	(	(	PUNCT
ftr-353	793	5	2/23/09	2/23/09	NUM
ftr-353	793	6	)	)	PUNCT
ftr-353	793	7	.	.	PUNCT
ftr-353	794	1	judge	judge	PROPN
ftr-353	794	2	vasquez	vasquez	PROPN
ftr-353	794	3	held	hold	VERB
ftr-353	794	4	that	that	SCONJ
ftr-353	794	5	the	the	DET
ftr-353	794	6	taxpayer	taxpayer	NOUN
ftr-353	794	7	had	have	AUX
ftr-353	794	8	established	establish	VERB
ftr-353	794	9	abandonment	abandonment	NOUN
ftr-353	794	10	of	of	ADP
ftr-353	794	11	quiznos	quiznos	PROPN
ftr-353	794	12	restaurant	restaurant	PROPN
ftr-353	794	13	franchise	franchise	NOUN
ftr-353	794	14	(	(	PUNCT
ftr-353	794	15	basis	basis	NOUN
ftr-353	794	16	$	$	SYM
ftr-353	794	17	25,000	25,000	NUM
ftr-353	794	18	)	)	PUNCT
ftr-353	794	19	,	,	PUNCT
ftr-353	794	20	and	and	CCONJ
ftr-353	794	21	an	an	DET
ftr-353	794	22	associated	associated	ADJ
ftr-353	794	23	corporate	corporate	ADJ
ftr-353	794	24	charter	charter	NOUN
ftr-353	794	25	(	(	PUNCT
ftr-353	794	26	basis	basis	NOUN
ftr-353	794	27	$	$	SYM
ftr-353	794	28	750	750	NUM
ftr-353	794	29	)	)	PUNCT
ftr-353	794	30	.	.	PUNCT
ftr-353	795	1	the	the	DET
ftr-353	795	2	taxpayer	taxpayer	NOUN
ftr-353	795	3	continually	continually	ADV
ftr-353	795	4	expressed	express	VERB
ftr-353	795	5	intent	intent	NOUN
ftr-353	795	6	to	to	PART
ftr-353	795	7	abandon	abandon	VERB
ftr-353	795	8	the	the	DET
ftr-353	795	9	franchise	franchise	NOUN
ftr-353	795	10	by	by	ADP
ftr-353	795	11	repeatedly	repeatedly	ADV
ftr-353	795	12	expressing	express	VERB
ftr-353	795	13	to	to	ADP
ftr-353	795	14	119	119	NUM
ftr-353	795	15	florida	florida	PROPN
ftr-353	795	16	tax	tax	NOUN
ftr-353	795	17	review	review	NOUN
ftr-353	795	18	[	[	X
ftr-353	795	19	vol	vol	NOUN
ftr-353	795	20	.	.	PUNCT
ftr-353	796	1	10	10	NUM
ftr-353	796	2	:	:	PUNCT
ftr-353	796	3	si	si	PROPN
ftr-353	796	4	quiznos	quiznos	PROPN
ftr-353	796	5	representatives	representative	NOUN
ftr-353	796	6	his	his	PRON
ftr-353	796	7	desire	desire	NOUN
ftr-353	796	8	to	to	PART
ftr-353	796	9	have	have	AUX
ftr-353	796	10	the	the	DET
ftr-353	796	11	franchise	franchise	NOUN
ftr-353	796	12	fee	fee	NOUN
ftr-353	796	13	refunded	refunded	ADJ
ftr-353	796	14	because	because	SCONJ
ftr-353	796	15	he	he	PRON
ftr-353	796	16	no	no	ADV
ftr-353	796	17	longer	long	ADV
ftr-353	796	18	sought	seek	VERB
ftr-353	796	19	to	to	PART
ftr-353	796	20	open	open	VERB
ftr-353	796	21	a	a	DET
ftr-353	796	22	quiznos	quiznos	NOUN
ftr-353	796	23	restaurant	restaurant	NOUN
ftr-353	796	24	,	,	PUNCT
ftr-353	796	25	he	he	PRON
ftr-353	796	26	did	do	AUX
ftr-353	796	27	not	not	PART
ftr-353	796	28	contribute	contribute	VERB
ftr-353	796	29	the	the	DET
ftr-353	796	30	additional	additional	ADJ
ftr-353	796	31	money	money	NOUN
ftr-353	796	32	needed	need	VERB
ftr-353	796	33	to	to	PART
ftr-353	796	34	open	open	VERB
ftr-353	796	35	a	a	DET
ftr-353	796	36	quiznos	quiznos	NOUN
ftr-353	796	37	restaurant	restaurant	NOUN
ftr-353	796	38	or	or	CCONJ
ftr-353	796	39	select	select	VERB
ftr-353	796	40	a	a	DET
ftr-353	796	41	location	location	NOUN
ftr-353	796	42	within	within	ADP
ftr-353	796	43	the	the	DET
ftr-353	796	44	1	1	NUM
ftr-353	796	45	-	-	PUNCT
ftr-353	796	46	year	year	NOUN
ftr-353	796	47	limit	limit	NOUN
ftr-353	796	48	in	in	ADP
ftr-353	796	49	the	the	DET
ftr-353	796	50	initial	initial	ADJ
ftr-353	796	51	franchise	franchise	NOUN
ftr-353	796	52	agreement	agreement	NOUN
ftr-353	796	53	,	,	PUNCT
ftr-353	796	54	and	and	CCONJ
ftr-353	796	55	he	he	PRON
ftr-353	796	56	filed	file	VERB
ftr-353	796	57	a	a	DET
ftr-353	796	58	complaint	complaint	NOUN
ftr-353	796	59	with	with	ADP
ftr-353	796	60	the	the	DET
ftr-353	796	61	state	state	NOUN
ftr-353	796	62	attorney	attorney	NOUN
ftr-353	796	63	general	general	NOUN
ftr-353	796	64	when	when	SCONJ
ftr-353	796	65	quiznos	quiznos	PROPN
ftr-353	796	66	failed	fail	VERB
ftr-353	796	67	to	to	PART
ftr-353	796	68	respond	respond	VERB
ftr-353	796	69	to	to	ADP
ftr-353	796	70	repeated	repeat	VERB
ftr-353	796	71	requests	request	NOUN
ftr-353	796	72	for	for	ADP
ftr-353	796	73	a	a	DET
ftr-353	796	74	refund	refund	NOUN
ftr-353	796	75	.	.	PUNCT
ftr-353	797	1	there	there	PRON
ftr-353	797	2	was	be	VERB
ftr-353	797	3	no	no	DET
ftr-353	797	4	evidence	evidence	NOUN
ftr-353	797	5	that	that	SCONJ
ftr-353	797	6	the	the	DET
ftr-353	797	7	taxpayer	taxpayer	NOUN
ftr-353	797	8	took	take	VERB
ftr-353	797	9	any	any	DET
ftr-353	797	10	steps	step	NOUN
ftr-353	797	11	to	to	PART
ftr-353	797	12	use	use	VERB
ftr-353	797	13	the	the	DET
ftr-353	797	14	corporation	corporation	NOUN
ftr-353	797	15	for	for	ADP
ftr-353	797	16	purposes	purpose	NOUN
ftr-353	797	17	other	other	ADJ
ftr-353	797	18	than	than	ADP
ftr-353	797	19	running	run	VERB
ftr-353	797	20	a	a	DET
ftr-353	797	21	quiznos	quiznos	NOUN
ftr-353	797	22	franchise	franchise	NOUN
ftr-353	797	23	;	;	PUNCT
ftr-353	797	24	rather	rather	ADV
ftr-353	797	25	,	,	PUNCT
ftr-353	797	26	at	at	ADP
ftr-353	797	27	trial	trial	NOUN
ftr-353	797	28	the	the	DET
ftr-353	797	29	taxpayer	taxpayer	NOUN
ftr-353	797	30	was	be	AUX
ftr-353	797	31	not	not	PART
ftr-353	797	32	even	even	ADV
ftr-353	797	33	aware	aware	ADJ
ftr-353	797	34	whether	whether	SCONJ
ftr-353	797	35	the	the	DET
ftr-353	797	36	corporation	corporation	NOUN
ftr-353	797	37	remained	remain	VERB
ftr-353	797	38	in	in	ADP
ftr-353	797	39	existence	existence	NOUN
ftr-353	797	40	.	.	PUNCT
ftr-353	798	1	4	4	X
ftr-353	798	2	.	.	X
ftr-353	798	3	the	the	DET
ftr-353	798	4	irs	irs	PROPN
ftr-353	798	5	comes	come	VERB
ftr-353	798	6	to	to	PART
ftr-353	798	7	rescue	rescue	VERB
ftr-353	798	8	the	the	DET
ftr-353	798	9	loss	loss	NOUN
ftr-353	798	10	deductions	deduction	NOUN
ftr-353	798	11	of	of	ADP
ftr-353	798	12	bernie	bernie	PROPN
ftr-353	798	13	madoff	madoff	PROPN
ftr-353	798	14	’s	’s	PART
ftr-353	798	15	ponzi	ponzi	PROPN
ftr-353	798	16	scheme	scheme	NOUN
ftr-353	798	17	victims	victim	NOUN
ftr-353	798	18	.	.	PUNCT
ftr-353	799	1	rev	rev	PROPN
ftr-353	799	2	.	.	PROPN
ftr-353	799	3	rul	rul	PROPN
ftr-353	799	4	.	.	PUNCT
ftr-353	799	5	2009	2009	NUM
ftr-353	799	6	-	-	SYM
ftr-353	799	7	9	9	NUM
ftr-353	799	8	,	,	PUNCT
ftr-353	799	9	2009	2009	NUM
ftr-353	799	10	-	-	SYM
ftr-353	799	11	14	14	NUM
ftr-353	799	12	i.r.b	i.r.b	NOUN
ftr-353	799	13	.	.	PUNCT
ftr-353	800	1	735	735	NUM
ftr-353	800	2	(	(	PUNCT
ftr-353	800	3	3/17/09	3/17/09	NUM
ftr-353	800	4	)	)	PUNCT
ftr-353	800	5	.	.	PUNCT
ftr-353	801	1	this	this	DET
ftr-353	801	2	revenue	revenue	NOUN
ftr-353	801	3	ruling	ruling	NOUN
ftr-353	801	4	,	,	PUNCT
ftr-353	801	5	issued	issue	VERB
ftr-353	801	6	in	in	ADP
ftr-353	801	7	response	response	NOUN
ftr-353	801	8	to	to	ADP
ftr-353	801	9	the	the	DET
ftr-353	801	10	bernie	bernie	PROPN
ftr-353	801	11	madoff	madoff	PROPN
ftr-353	801	12	ponzi	ponzi	PROPN
ftr-353	801	13	scheme	scheme	NOUN
ftr-353	801	14	scandal	scandal	NOUN
ftr-353	801	15	,	,	PUNCT
ftr-353	801	16	comprehensively	comprehensively	ADV
ftr-353	801	17	addresses	address	VERB
ftr-353	801	18	the	the	DET
ftr-353	801	19	tax	tax	NOUN
ftr-353	801	20	treatment	treatment	NOUN
ftr-353	801	21	of	of	ADP
ftr-353	801	22	losses	loss	NOUN
ftr-353	801	23	to	to	ADP
ftr-353	801	24	investors	investor	NOUN
ftr-353	801	25	from	from	ADP
ftr-353	801	26	criminally	criminally	ADV
ftr-353	801	27	fraudulent	fraudulent	ADJ
ftr-353	801	28	ponzi	ponzi	ADJ
ftr-353	801	29	investment	investment	NOUN
ftr-353	801	30	schemes	scheme	NOUN
ftr-353	801	31	.	.	PUNCT
ftr-353	802	1	as	as	ADP
ftr-353	802	2	for	for	ADP
ftr-353	802	3	the	the	DET
ftr-353	802	4	proper	proper	ADJ
ftr-353	802	5	treatment	treatment	NOUN
ftr-353	802	6	,	,	PUNCT
ftr-353	802	7	the	the	DET
ftr-353	802	8	irs	irs	PROPN
ftr-353	802	9	ruled	rule	VERB
ftr-353	802	10	as	as	SCONJ
ftr-353	802	11	follows	follow	VERB
ftr-353	802	12	:	:	PUNCT
ftr-353	802	13	(	(	PUNCT
ftr-353	802	14	1	1	X
ftr-353	802	15	)	)	PUNCT
ftr-353	802	16	a	a	DET
ftr-353	802	17	loss	loss	NOUN
ftr-353	802	18	from	from	ADP
ftr-353	802	19	a	a	DET
ftr-353	802	20	ponzi	ponzi	NOUN
ftr-353	802	21	scheme	scheme	NOUN
ftr-353	802	22	is	be	AUX
ftr-353	802	23	a	a	DET
ftr-353	802	24	loss	loss	NOUN
ftr-353	802	25	from	from	ADP
ftr-353	802	26	a	a	DET
ftr-353	802	27	criminal	criminal	ADJ
ftr-353	802	28	fraud	fraud	NOUN
ftr-353	802	29	or	or	CCONJ
ftr-353	802	30	embezzlement	embezzlement	NOUN
ftr-353	802	31	in	in	ADP
ftr-353	802	32	a	a	DET
ftr-353	802	33	transaction	transaction	NOUN
ftr-353	802	34	entered	enter	VERB
ftr-353	802	35	in	in	ADP
ftr-353	802	36	profit	profit	NOUN
ftr-353	802	37	that	that	PRON
ftr-353	802	38	is	be	AUX
ftr-353	802	39	a	a	DET
ftr-353	802	40	theft	theft	NOUN
ftr-353	802	41	loss	loss	NOUN
ftr-353	802	42	,	,	PUNCT
ftr-353	802	43	not	not	PART
ftr-353	802	44	a	a	DET
ftr-353	802	45	capital	capital	NOUN
ftr-353	802	46	loss	loss	NOUN
ftr-353	802	47	,	,	PUNCT
ftr-353	802	48	under	under	ADP
ftr-353	802	49	§	§	PROPN
ftr-353	802	50	165	165	NUM
ftr-353	802	51	;	;	PUNCT
ftr-353	802	52	(	(	PUNCT
ftr-353	802	53	2	2	X
ftr-353	802	54	)	)	PUNCT
ftr-353	802	55	the	the	DET
ftr-353	802	56	loss	loss	NOUN
ftr-353	802	57	is	be	AUX
ftr-353	802	58	deductible	deductible	ADJ
ftr-353	802	59	under	under	ADP
ftr-353	802	60	§	§	PROPN
ftr-353	802	61	165(c)(2	165(c)(2	NUM
ftr-353	802	62	)	)	PUNCT
ftr-353	802	63	,	,	PUNCT
ftr-353	802	64	not	not	PART
ftr-353	802	65	§	§	PROPN
ftr-353	802	66	165(c)(3	165(c)(3	NOUN
ftr-353	802	67	)	)	PUNCT
ftr-353	802	68	.	.	PUNCT
ftr-353	803	1	(	(	PUNCT
ftr-353	803	2	rev	rev	PROPN
ftr-353	803	3	.	.	PROPN
ftr-353	803	4	rul	rul	NOUN
ftr-353	803	5	.	.	PUNCT
ftr-353	804	1	71	71	NUM
ftr-353	804	2	-	-	SYM
ftr-353	804	3	381	381	NUM
ftr-353	804	4	is	be	AUX
ftr-353	804	5	obsoleted	obsolete	VERB
ftr-353	804	6	to	to	ADP
ftr-353	804	7	the	the	DET
ftr-353	804	8	extent	extent	NOUN
ftr-353	804	9	that	that	SCONJ
ftr-353	804	10	it	it	PRON
ftr-353	804	11	holds	hold	VERB
ftr-353	804	12	that	that	SCONJ
ftr-353	804	13	a	a	DET
ftr-353	804	14	theft	theft	NOUN
ftr-353	804	15	loss	loss	NOUN
ftr-353	804	16	incurred	incur	VERB
ftr-353	804	17	in	in	ADP
ftr-353	804	18	a	a	DET
ftr-353	804	19	transaction	transaction	NOUN
ftr-353	804	20	entered	enter	VERB
ftr-353	804	21	into	into	ADP
ftr-353	804	22	for	for	ADP
ftr-353	804	23	profit	profit	NOUN
ftr-353	804	24	is	be	AUX
ftr-353	804	25	deductible	deductible	ADJ
ftr-353	804	26	under	under	ADP
ftr-353	804	27	§	§	PROPN
ftr-353	804	28	165(c)(3	165(c)(3	NOUN
ftr-353	804	29	)	)	PUNCT
ftr-353	804	30	rather	rather	ADV
ftr-353	804	31	than	than	ADP
ftr-353	804	32	§	§	PROPN
ftr-353	804	33	165(c)(2	165(c)(2	NUM
ftr-353	804	34	)	)	PUNCT
ftr-353	804	35	.	.	PUNCT
ftr-353	804	36	)	)	PUNCT
ftr-353	805	1	;	;	PUNCT
ftr-353	805	2	(	(	PUNCT
ftr-353	805	3	3	3	X
ftr-353	805	4	)	)	PUNCT
ftr-353	805	5	the	the	DET
ftr-353	805	6	loss	loss	NOUN
ftr-353	805	7	is	be	AUX
ftr-353	805	8	an	an	DET
ftr-353	805	9	itemized	itemize	VERB
ftr-353	805	10	deduction	deduction	NOUN
ftr-353	805	11	,	,	PUNCT
ftr-353	805	12	but	but	CCONJ
ftr-353	805	13	is	be	AUX
ftr-353	805	14	not	not	PART
ftr-353	805	15	subject	subject	ADJ
ftr-353	805	16	to	to	ADP
ftr-353	805	17	the	the	DET
ftr-353	805	18	limitation	limitation	NOUN
ftr-353	805	19	on	on	ADP
ftr-353	805	20	personal	personal	ADJ
ftr-353	805	21	losses	loss	NOUN
ftr-353	805	22	in	in	ADP
ftr-353	805	23	§	§	PROPN
ftr-353	805	24	165(h	165(h	PROPN
ftr-353	805	25	)	)	PUNCT
ftr-353	805	26	,	,	PUNCT
ftr-353	805	27	or	or	CCONJ
ftr-353	805	28	the	the	DET
ftr-353	805	29	limitations	limitation	NOUN
ftr-353	805	30	on	on	ADP
ftr-353	805	31	itemized	itemize	VERB
ftr-353	805	32	deductions	deduction	NOUN
ftr-353	805	33	in	in	ADP
ftr-353	805	34	§	§	PROPN
ftr-353	805	35	§	§	PROPN
ftr-353	805	36	67	67	NUM
ftr-353	805	37	and	and	CCONJ
ftr-353	805	38	68	68	NUM
ftr-353	805	39	;	;	PUNCT
ftr-353	805	40	(	(	PUNCT
ftr-353	805	41	4	4	X
ftr-353	805	42	)	)	PUNCT
ftr-353	805	43	the	the	DET
ftr-353	805	44	theft	theft	NOUN
ftr-353	805	45	loss	loss	NOUN
ftr-353	805	46	is	be	AUX
ftr-353	805	47	deductible	deductible	ADJ
ftr-353	805	48	in	in	ADP
ftr-353	805	49	the	the	DET
ftr-353	805	50	year	year	NOUN
ftr-353	805	51	it	it	PRON
ftr-353	805	52	is	be	AUX
ftr-353	805	53	discovered	discover	VERB
ftr-353	805	54	,	,	PUNCT
ftr-353	805	55	to	to	ADP
ftr-353	805	56	the	the	DET
ftr-353	805	57	extent	extent	NOUN
ftr-353	805	58	that	that	SCONJ
ftr-353	805	59	the	the	DET
ftr-353	805	60	loss	loss	NOUN
ftr-353	805	61	is	be	AUX
ftr-353	805	62	not	not	PART
ftr-353	805	63	covered	cover	VERB
ftr-353	805	64	by	by	ADP
ftr-353	805	65	a	a	DET
ftr-353	805	66	claim	claim	NOUN
ftr-353	805	67	for	for	ADP
ftr-353	805	68	reimbursement	reimbursement	NOUN
ftr-353	805	69	,	,	PUNCT
ftr-353	805	70	with	with	ADP
ftr-353	805	71	respect	respect	NOUN
ftr-353	805	72	to	to	ADP
ftr-353	805	73	which	which	PRON
ftr-353	805	74	there	there	PRON
ftr-353	805	75	is	be	VERB
ftr-353	805	76	a	a	DET
ftr-353	805	77	reasonable	reasonable	ADJ
ftr-353	805	78	prospect	prospect	NOUN
ftr-353	805	79	of	of	ADP
ftr-353	805	80	recovery	recovery	NOUN
ftr-353	805	81	;	;	PUNCT
ftr-353	805	82	(	(	PUNCT
ftr-353	805	83	5	5	X
ftr-353	805	84	)	)	PUNCT
ftr-353	805	85	the	the	DET
ftr-353	805	86	amount	amount	NOUN
ftr-353	805	87	of	of	ADP
ftr-353	805	88	a	a	DET
ftr-353	805	89	theft	theft	NOUN
ftr-353	805	90	loss	loss	NOUN
ftr-353	805	91	is	be	AUX
ftr-353	805	92	the	the	DET
ftr-353	805	93	amount	amount	NOUN
ftr-353	805	94	invested	invest	VERB
ftr-353	805	95	in	in	ADP
ftr-353	805	96	the	the	DET
ftr-353	805	97	arrangement	arrangement	NOUN
ftr-353	805	98	,	,	PUNCT
ftr-353	805	99	less	less	ADJ
ftr-353	805	100	amounts	amount	NOUN
ftr-353	805	101	withdrawn	withdraw	VERB
ftr-353	805	102	,	,	PUNCT
ftr-353	805	103	if	if	SCONJ
ftr-353	805	104	any	any	PRON
ftr-353	805	105	,	,	PUNCT
ftr-353	805	106	reduced	reduce	VERB
ftr-353	805	107	by	by	ADP
ftr-353	805	108	reimbursements	reimbursement	NOUN
ftr-353	805	109	or	or	CCONJ
ftr-353	805	110	recoveries	recovery	NOUN
ftr-353	805	111	,	,	PUNCT
ftr-353	805	112	and	and	CCONJ
ftr-353	805	113	reduced	reduce	VERB
ftr-353	805	114	by	by	ADP
ftr-353	805	115	claims	claim	NOUN
ftr-353	805	116	as	as	ADP
ftr-353	805	117	to	to	ADP
ftr-353	805	118	which	which	PRON
ftr-353	805	119	there	there	PRON
ftr-353	805	120	is	be	VERB
ftr-353	805	121	a	a	DET
ftr-353	805	122	reasonable	reasonable	ADJ
ftr-353	805	123	prospect	prospect	NOUN
ftr-353	805	124	of	of	ADP
ftr-353	805	125	recovery	recovery	NOUN
ftr-353	805	126	.	.	PUNCT
ftr-353	806	1	where	where	SCONJ
ftr-353	806	2	an	an	DET
ftr-353	806	3	amount	amount	NOUN
ftr-353	806	4	is	be	AUX
ftr-353	806	5	reported	report	VERB
ftr-353	806	6	to	to	ADP
ftr-353	806	7	the	the	DET
ftr-353	806	8	investor	investor	NOUN
ftr-353	806	9	as	as	ADP
ftr-353	806	10	income	income	NOUN
ftr-353	806	11	prior	prior	ADV
ftr-353	806	12	to	to	ADP
ftr-353	806	13	discovery	discovery	NOUN
ftr-353	806	14	of	of	ADP
ftr-353	806	15	the	the	DET
ftr-353	806	16	arrangement	arrangement	NOUN
ftr-353	806	17	and	and	CCONJ
ftr-353	806	18	the	the	DET
ftr-353	806	19	investor	investor	NOUN
ftr-353	806	20	includes	include	VERB
ftr-353	806	21	that	that	DET
ftr-353	806	22	amount	amount	NOUN
ftr-353	806	23	in	in	ADP
ftr-353	806	24	gross	gross	ADJ
ftr-353	806	25	income	income	NOUN
ftr-353	806	26	and	and	CCONJ
ftr-353	806	27	reinvests	reinvest	VERB
ftr-353	806	28	this	this	DET
ftr-353	806	29	amount	amount	NOUN
ftr-353	806	30	in	in	ADP
ftr-353	806	31	the	the	DET
ftr-353	806	32	arrangement	arrangement	NOUN
ftr-353	806	33	,	,	PUNCT
ftr-353	806	34	the	the	DET
ftr-353	806	35	amount	amount	NOUN
ftr-353	806	36	of	of	ADP
ftr-353	806	37	the	the	DET
ftr-353	806	38	theft	theft	NOUN
ftr-353	806	39	loss	loss	NOUN
ftr-353	806	40	is	be	AUX
ftr-353	806	41	increased	increase	VERB
ftr-353	806	42	by	by	ADP
ftr-353	806	43	the	the	DET
ftr-353	806	44	purportedly	purportedly	ADV
ftr-353	806	45	reinvested	reinveste	VERB
ftr-353	806	46	amount	amount	NOUN
ftr-353	806	47	;	;	PUNCT
ftr-353	806	48	and	and	CCONJ
ftr-353	806	49	(	(	PUNCT
ftr-353	806	50	6	6	X
ftr-353	806	51	)	)	PUNCT
ftr-353	806	52	a	a	DET
ftr-353	806	53	theft	theft	NOUN
ftr-353	806	54	loss	loss	NOUN
ftr-353	806	55	in	in	ADP
ftr-353	806	56	a	a	DET
ftr-353	806	57	transaction	transaction	NOUN
ftr-353	806	58	entered	enter	VERB
ftr-353	806	59	into	into	ADP
ftr-353	806	60	for	for	ADP
ftr-353	806	61	profit	profit	NOUN
ftr-353	806	62	may	may	AUX
ftr-353	806	63	create	create	VERB
ftr-353	806	64	or	or	CCONJ
ftr-353	806	65	increase	increase	VERB
ftr-353	806	66	a	a	DET
ftr-353	806	67	net	net	ADJ
ftr-353	806	68	operating	operating	NOUN
ftr-353	806	69	loss	loss	NOUN
ftr-353	806	70	under	under	ADP
ftr-353	806	71	§	§	PROPN
ftr-353	806	72	172	172	NUM
ftr-353	806	73	that	that	PRON
ftr-353	806	74	can	can	AUX
ftr-353	806	75	be	be	AUX
ftr-353	806	76	carried	carry	VERB
ftr-353	806	77	back	back	ADV
ftr-353	806	78	up	up	ADP
ftr-353	806	79	to	to	PART
ftr-353	806	80	3	3	NUM
ftr-353	806	81	years	year	NOUN
ftr-353	806	82	and	and	CCONJ
ftr-353	806	83	forward	forward	ADV
ftr-353	806	84	up	up	ADP
ftr-353	806	85	to	to	PART
ftr-353	806	86	20	20	NUM
ftr-353	806	87	years	year	NOUN
ftr-353	806	88	;	;	PUNCT
ftr-353	806	89	the	the	DET
ftr-353	806	90	three	three	NUM
ftr-353	806	91	-	-	PUNCT
ftr-353	806	92	year	year	NOUN
ftr-353	806	93	carryback	carryback	NOUN
ftr-353	806	94	for	for	ADP
ftr-353	806	95	a	a	DET
ftr-353	806	96	theft	theft	NOUN
ftr-353	806	97	loss	loss	NOUN
ftr-353	806	98	is	be	AUX
ftr-353	806	99	permitted	permit	VERB
ftr-353	806	100	under	under	ADP
ftr-353	806	101	§	§	PROPN
ftr-353	806	102	172(b)(1)(f	172(b)(1)(f	PROPN
ftr-353	806	103	)	)	PUNCT
ftr-353	806	104	.	.	PUNCT
ftr-353	807	1	the	the	DET
ftr-353	807	2	investor	investor	NOUN
ftr-353	807	3	can	can	AUX
ftr-353	807	4	also	also	ADV
ftr-353	807	5	qualify	qualify	VERB
ftr-353	807	6	as	as	ADP
ftr-353	807	7	an	an	DET
ftr-353	807	8	eligible	eligible	ADJ
ftr-353	807	9	small	small	ADJ
ftr-353	807	10	business	business	NOUN
ftr-353	807	11	under	under	ADP
ftr-353	807	12	§	§	PROPN
ftr-353	807	13	172(b)(1)(f)(iii	172(b)(1)(f)(iii	NUM
ftr-353	807	14	)	)	PUNCT
ftr-353	807	15	and	and	CCONJ
ftr-353	807	16	§	§	PROPN
ftr-353	807	17	172(b)(1)(h)(iv	172(b)(1)(h)(iv	NUM
ftr-353	807	18	)	)	PUNCT
ftr-353	807	19	,	,	PUNCT
ftr-353	807	20	and	and	CCONJ
ftr-353	807	21	if	if	SCONJ
ftr-353	807	22	the	the	DET
ftr-353	807	23	investor	investor	NOUN
ftr-353	807	24	qualifies	qualify	VERB
ftr-353	807	25	,	,	PUNCT
ftr-353	807	26	under	under	ADP
ftr-353	807	27	§	§	PROPN
ftr-353	807	28	172(b)(1)(h)(iv	172(b)(1)(h)(iv	NUM
ftr-353	807	29	)	)	PUNCT
ftr-353	807	30	,	,	PUNCT
ftr-353	807	31	the	the	DET
ftr-353	807	32	investor	investor	NOUN
ftr-353	807	33	may	may	AUX
ftr-353	807	34	elect	elect	VERB
ftr-353	807	35	either	either	CCONJ
ftr-353	807	36	a	a	DET
ftr-353	807	37	3-	3-	PROPN
ftr-353	807	38	,	,	PUNCT
ftr-353	807	39	4-	4-	NOUN
ftr-353	807	40	,	,	PUNCT
ftr-353	807	41	or	or	CCONJ
ftr-353	807	42	5	5	NUM
ftr-353	807	43	-	-	PUNCT
ftr-353	807	44	year	year	NOUN
ftr-353	807	45	net	net	ADJ
ftr-353	807	46	operating	operating	NOUN
ftr-353	807	47	loss	loss	NOUN
ftr-353	807	48	carryback	carryback	NOUN
ftr-353	807	49	for	for	ADP
ftr-353	807	50	an	an	DET
ftr-353	807	51	applicable	applicable	ADJ
ftr-353	807	52	2008	2008	NUM
ftr-353	807	53	net	net	ADJ
ftr-353	807	54	operating	operating	NOUN
ftr-353	807	55	loss	loss	NOUN
ftr-353	807	56	.	.	PUNCT
ftr-353	808	1	2010	2010	NUM
ftr-353	808	2	]	]	PUNCT
ftr-353	808	3	recent	recent	ADJ
ftr-353	808	4	developments	development	NOUN
ftr-353	808	5	in	in	ADP
ftr-353	808	6	federal	federal	ADJ
ftr-353	808	7	income	income	NOUN
ftr-353	808	8	taxation	taxation	NOUN
ftr-353	808	9	120	120	NUM
ftr-353	808	10	•	•	NOUN
ftr-353	808	11	the	the	DET
ftr-353	808	12	ruling	ruling	NOUN
ftr-353	808	13	also	also	ADV
ftr-353	808	14	holds	hold	VERB
ftr-353	808	15	that	that	SCONJ
ftr-353	808	16	certain	certain	ADJ
ftr-353	808	17	relief	relief	NOUN
ftr-353	808	18	provisions	provision	NOUN
ftr-353	808	19	do	do	AUX
ftr-353	808	20	not	not	PART
ftr-353	808	21	apply	apply	VERB
ftr-353	808	22	:	:	PUNCT
ftr-353	808	23	(	(	PUNCT
ftr-353	808	24	1	1	X
ftr-353	808	25	)	)	PUNCT
ftr-353	808	26	a	a	DET
ftr-353	808	27	theft	theft	NOUN
ftr-353	808	28	loss	loss	NOUN
ftr-353	808	29	in	in	ADP
ftr-353	808	30	a	a	DET
ftr-353	808	31	transaction	transaction	NOUN
ftr-353	808	32	entered	enter	VERB
ftr-353	808	33	into	into	ADP
ftr-353	808	34	for	for	ADP
ftr-353	808	35	profit	profit	NOUN
ftr-353	808	36	does	do	AUX
ftr-353	808	37	not	not	PART
ftr-353	808	38	qualify	qualify	VERB
ftr-353	808	39	for	for	ADP
ftr-353	808	40	§	§	PROPN
ftr-353	808	41	1341	1341	NUM
ftr-353	808	42	treatment	treatment	NOUN
ftr-353	808	43	;	;	PUNCT
ftr-353	808	44	and	and	CCONJ
ftr-353	808	45	(	(	PUNCT
ftr-353	808	46	2	2	X
ftr-353	808	47	)	)	PUNCT
ftr-353	808	48	a	a	DET
ftr-353	808	49	theft	theft	NOUN
ftr-353	808	50	loss	loss	NOUN
ftr-353	808	51	in	in	ADP
ftr-353	808	52	a	a	DET
ftr-353	808	53	transaction	transaction	NOUN
ftr-353	808	54	entered	enter	VERB
ftr-353	808	55	into	into	ADP
ftr-353	808	56	for	for	ADP
ftr-353	808	57	profit	profit	NOUN
ftr-353	808	58	does	do	AUX
ftr-353	808	59	not	not	PART
ftr-353	808	60	qualify	qualify	VERB
ftr-353	808	61	for	for	ADP
ftr-353	808	62	the	the	DET
ftr-353	808	63	application	application	NOUN
ftr-353	808	64	of	of	ADP
ftr-353	808	65	the	the	DET
ftr-353	808	66	mitigation	mitigation	NOUN
ftr-353	808	67	rules	rule	NOUN
ftr-353	808	68	in	in	ADP
ftr-353	808	69	§	§	PROPN
ftr-353	808	70	§	§	PROPN
ftr-353	808	71	1311	1311	NUM
ftr-353	808	72	-	-	SYM
ftr-353	808	73	1314	1314	NUM
ftr-353	808	74	to	to	PART
ftr-353	808	75	adjust	adjust	VERB
ftr-353	808	76	tax	tax	NOUN
ftr-353	808	77	liability	liability	NOUN
ftr-353	808	78	in	in	ADP
ftr-353	808	79	years	year	NOUN
ftr-353	808	80	that	that	PRON
ftr-353	808	81	are	be	AUX
ftr-353	808	82	otherwise	otherwise	ADV
ftr-353	808	83	barred	bar	VERB
ftr-353	808	84	by	by	ADP
ftr-353	808	85	the	the	DET
ftr-353	808	86	period	period	NOUN
ftr-353	808	87	of	of	ADP
ftr-353	808	88	limitations	limitation	NOUN
ftr-353	808	89	on	on	ADP
ftr-353	808	90	filing	file	VERB
ftr-353	808	91	a	a	DET
ftr-353	808	92	refund	refund	NOUN
ftr-353	808	93	claim	claim	NOUN
ftr-353	808	94	.	.	PUNCT
ftr-353	809	1	(	(	PUNCT
ftr-353	809	2	a	a	X
ftr-353	809	3	)	)	PUNCT
ftr-353	809	4	and	and	CCONJ
ftr-353	809	5	a	a	DET
ftr-353	809	6	safe	safe	ADJ
ftr-353	809	7	-	-	PUNCT
ftr-353	809	8	harbor	harbor	NOUN
ftr-353	809	9	to	to	PART
ftr-353	809	10	ease	ease	VERB
ftr-353	809	11	the	the	DET
ftr-353	809	12	burden	burden	NOUN
ftr-353	809	13	of	of	ADP
ftr-353	809	14	calculating	calculate	VERB
ftr-353	809	15	potential	potential	ADJ
ftr-353	809	16	recoveries	recovery	NOUN
ftr-353	809	17	that	that	PRON
ftr-353	809	18	affect	affect	VERB
ftr-353	809	19	the	the	DET
ftr-353	809	20	amount	amount	NOUN
ftr-353	809	21	and	and	CCONJ
ftr-353	809	22	proper	proper	ADJ
ftr-353	809	23	year	year	NOUN
ftr-353	809	24	for	for	ADP
ftr-353	809	25	the	the	DET
ftr-353	809	26	deduction	deduction	NOUN
ftr-353	809	27	.	.	PUNCT
ftr-353	810	1	rev	rev	PROPN
ftr-353	810	2	.	.	PROPN
ftr-353	810	3	proc	proc	PROPN
ftr-353	810	4	.	.	PUNCT
ftr-353	811	1	2009	2009	NUM
ftr-353	811	2	-	-	SYM
ftr-353	811	3	20	20	NUM
ftr-353	811	4	,	,	PUNCT
ftr-353	811	5	2009	2009	NUM
ftr-353	811	6	-	-	SYM
ftr-353	811	7	14	14	NUM
ftr-353	811	8	i.r.b	i.r.b	NOUN
ftr-353	811	9	.	.	PUNCT
ftr-353	812	1	749	749	NUM
ftr-353	812	2	(	(	PUNCT
ftr-353	812	3	3/17/09	3/17/09	NUM
ftr-353	812	4	)	)	PUNCT
ftr-353	812	5	.	.	PUNCT
ftr-353	813	1	this	this	DET
ftr-353	813	2	revenue	revenue	NOUN
ftr-353	813	3	procedure	procedure	NOUN
ftr-353	813	4	provides	provide	VERB
ftr-353	813	5	an	an	DET
ftr-353	813	6	optional	optional	ADJ
ftr-353	813	7	safe	safe	ADJ
ftr-353	813	8	harbor	harbor	NOUN
ftr-353	813	9	under	under	ADP
ftr-353	813	10	which	which	PRON
ftr-353	813	11	qualified	qualified	ADJ
ftr-353	813	12	investors	investor	NOUN
ftr-353	813	13	(	(	PUNCT
ftr-353	813	14	as	as	SCONJ
ftr-353	813	15	defined	define	VERB
ftr-353	813	16	in	in	ADP
ftr-353	813	17	the	the	DET
ftr-353	813	18	revenue	revenue	NOUN
ftr-353	813	19	procedure	procedure	NOUN
ftr-353	813	20	)	)	PUNCT
ftr-353	813	21	may	may	AUX
ftr-353	813	22	treat	treat	VERB
ftr-353	813	23	a	a	DET
ftr-353	813	24	ponzi	ponzi	NOUN
ftr-353	813	25	scheme	scheme	NOUN
ftr-353	813	26	loss	loss	NOUN
ftr-353	813	27	as	as	ADP
ftr-353	813	28	a	a	DET
ftr-353	813	29	theft	theft	NOUN
ftr-353	813	30	loss	loss	NOUN
ftr-353	813	31	deduction	deduction	NOUN
ftr-353	813	32	.	.	PUNCT
ftr-353	814	1	its	its	PRON
ftr-353	814	2	purpose	purpose	NOUN
ftr-353	814	3	is	be	AUX
ftr-353	814	4	to	to	PART
ftr-353	814	5	alleviate	alleviate	VERB
ftr-353	814	6	the	the	DET
ftr-353	814	7	problems	problem	NOUN
ftr-353	814	8	that	that	PRON
ftr-353	814	9	arise	arise	VERB
ftr-353	814	10	because	because	SCONJ
ftr-353	814	11	highly	highly	ADV
ftr-353	814	12	factual	factual	ADJ
ftr-353	814	13	determinations	determination	NOUN
ftr-353	814	14	regarding	regard	VERB
ftr-353	814	15	ponzi	ponzi	ADJ
ftr-353	814	16	schemes	scheme	NOUN
ftr-353	814	17	that	that	PRON
ftr-353	814	18	are	be	AUX
ftr-353	814	19	required	require	VERB
ftr-353	814	20	by	by	ADP
ftr-353	814	21	rev	rev	PROPN
ftr-353	814	22	.	.	PROPN
ftr-353	814	23	rul	rul	PROPN
ftr-353	814	24	.	.	PUNCT
ftr-353	814	25	2009	2009	NUM
ftr-353	814	26	-	-	SYM
ftr-353	814	27	9	9	NUM
ftr-353	814	28	,	,	PUNCT
ftr-353	814	29	which	which	PRON
ftr-353	814	30	describes	describe	VERB
ftr-353	814	31	the	the	DET
ftr-353	814	32	proper	proper	ADJ
ftr-353	814	33	treatment	treatment	NOUN
ftr-353	814	34	regarding	regard	VERB
ftr-353	814	35	claiming	claim	VERB
ftr-353	814	36	ponzi	ponzi	ADP
ftr-353	814	37	scheme	scheme	NOUN
ftr-353	814	38	theft	theft	NOUN
ftr-353	814	39	losses	loss	NOUN
ftr-353	814	40	.	.	PUNCT
ftr-353	815	1	the	the	DET
ftr-353	815	2	revenue	revenue	NOUN
ftr-353	815	3	procedure	procedure	NOUN
ftr-353	815	4	requires	require	VERB
ftr-353	815	5	many	many	ADJ
ftr-353	815	6	qualifying	qualifying	NOUN
ftr-353	815	7	conditions	condition	NOUN
ftr-353	815	8	,	,	PUNCT
ftr-353	815	9	and	and	CCONJ
ftr-353	815	10	it	it	PRON
ftr-353	815	11	does	do	AUX
ftr-353	815	12	not	not	PART
ftr-353	815	13	include	include	VERB
ftr-353	815	14	a	a	DET
ftr-353	815	15	person	person	NOUN
ftr-353	815	16	that	that	PRON
ftr-353	815	17	invested	invest	VERB
ftr-353	815	18	solely	solely	ADV
ftr-353	815	19	in	in	ADP
ftr-353	815	20	a	a	DET
ftr-353	815	21	fund	fund	NOUN
ftr-353	815	22	or	or	CCONJ
ftr-353	815	23	other	other	ADJ
ftr-353	815	24	entity	entity	NOUN
ftr-353	815	25	that	that	PRON
ftr-353	815	26	invested	invest	VERB
ftr-353	815	27	in	in	ADP
ftr-353	815	28	the	the	DET
ftr-353	815	29	specified	specify	VERB
ftr-353	815	30	fraudulent	fraudulent	ADJ
ftr-353	815	31	arrangement	arrangement	NOUN
ftr-353	815	32	(	(	PUNCT
ftr-353	815	33	although	although	SCONJ
ftr-353	815	34	it	it	PRON
ftr-353	815	35	can	can	AUX
ftr-353	815	36	apply	apply	VERB
ftr-353	815	37	to	to	ADP
ftr-353	815	38	the	the	DET
ftr-353	815	39	fund	fund	NOUN
ftr-353	815	40	or	or	CCONJ
ftr-353	815	41	entity	entity	NOUN
ftr-353	815	42	itself	itself	PRON
ftr-353	815	43	)	)	PUNCT
ftr-353	815	44	.	.	PUNCT
ftr-353	816	1	among	among	ADP
ftr-353	816	2	the	the	DET
ftr-353	816	3	qualifying	qualifying	NOUN
ftr-353	816	4	conditions	condition	NOUN
ftr-353	816	5	are	be	AUX
ftr-353	816	6	that	that	SCONJ
ftr-353	816	7	the	the	DET
ftr-353	816	8	lead	lead	ADJ
ftr-353	816	9	figure	figure	NOUN
ftr-353	816	10	(	(	PUNCT
ftr-353	816	11	1	1	NUM
ftr-353	816	12	)	)	PUNCT
ftr-353	816	13	must	must	AUX
ftr-353	816	14	have	have	AUX
ftr-353	816	15	been	be	AUX
ftr-353	816	16	either	either	CCONJ
ftr-353	816	17	(	(	PUNCT
ftr-353	816	18	a	a	X
ftr-353	816	19	)	)	PUNCT
ftr-353	816	20	charged	charge	VERB
ftr-353	816	21	by	by	ADP
ftr-353	816	22	indictment	indictment	NOUN
ftr-353	816	23	or	or	CCONJ
ftr-353	816	24	information	information	NOUN
ftr-353	816	25	with	with	ADP
ftr-353	816	26	a	a	DET
ftr-353	816	27	crime	crime	NOUN
ftr-353	816	28	that	that	PRON
ftr-353	816	29	would	would	AUX
ftr-353	816	30	have	have	AUX
ftr-353	816	31	been	be	AUX
ftr-353	816	32	theft	theft	NOUN
ftr-353	816	33	if	if	SCONJ
ftr-353	816	34	convicted	convict	VERB
ftr-353	816	35	,	,	PUNCT
ftr-353	816	36	or	or	CCONJ
ftr-353	816	37	(	(	PUNCT
ftr-353	816	38	b	b	NOUN
ftr-353	816	39	)	)	PUNCT
ftr-353	816	40	subject	subject	NOUN
ftr-353	816	41	to	to	ADP
ftr-353	816	42	a	a	DET
ftr-353	816	43	state	state	NOUN
ftr-353	816	44	or	or	CCONJ
ftr-353	816	45	criminal	criminal	ADJ
ftr-353	816	46	complaint	complaint	NOUN
ftr-353	816	47	alleging	allege	VERB
ftr-353	816	48	such	such	DET
ftr-353	816	49	a	a	DET
ftr-353	816	50	crime	crime	NOUN
ftr-353	816	51	,	,	PUNCT
ftr-353	816	52	and	and	CCONJ
ftr-353	816	53	(	(	PUNCT
ftr-353	816	54	2	2	X
ftr-353	816	55	)	)	PUNCT
ftr-353	816	56	either	either	CCONJ
ftr-353	816	57	(	(	PUNCT
ftr-353	816	58	a	a	X
ftr-353	816	59	)	)	PUNCT
ftr-353	816	60	the	the	DET
ftr-353	816	61	complaint	complaint	NOUN
ftr-353	816	62	alleged	allege	VERB
ftr-353	816	63	an	an	DET
ftr-353	816	64	admission	admission	NOUN
ftr-353	816	65	by	by	ADP
ftr-353	816	66	the	the	DET
ftr-353	816	67	lead	lead	ADJ
ftr-353	816	68	figure	figure	NOUN
ftr-353	816	69	,	,	PUNCT
ftr-353	816	70	or	or	CCONJ
ftr-353	816	71	the	the	DET
ftr-353	816	72	execution	execution	NOUN
ftr-353	816	73	of	of	ADP
ftr-353	816	74	an	an	DET
ftr-353	816	75	affidavit	affidavit	NOUN
ftr-353	816	76	by	by	ADP
ftr-353	816	77	that	that	DET
ftr-353	816	78	person	person	NOUN
ftr-353	816	79	admitting	admit	VERB
ftr-353	816	80	the	the	DET
ftr-353	816	81	crime	crime	NOUN
ftr-353	816	82	;	;	PUNCT
ftr-353	816	83	or	or	CCONJ
ftr-353	816	84	(	(	PUNCT
ftr-353	816	85	b	b	X
ftr-353	816	86	)	)	PUNCT
ftr-353	816	87	a	a	DET
ftr-353	816	88	receiver	receiver	NOUN
ftr-353	816	89	or	or	CCONJ
ftr-353	816	90	trustee	trustee	NOUN
ftr-353	816	91	was	be	AUX
ftr-353	816	92	appointed	appoint	VERB
ftr-353	816	93	with	with	ADP
ftr-353	816	94	respect	respect	NOUN
ftr-353	816	95	to	to	ADP
ftr-353	816	96	the	the	DET
ftr-353	816	97	arrangement	arrangement	NOUN
ftr-353	816	98	or	or	CCONJ
ftr-353	816	99	assets	asset	NOUN
ftr-353	816	100	of	of	ADP
ftr-353	816	101	the	the	DET
ftr-353	816	102	arrangement	arrangement	NOUN
ftr-353	816	103	were	be	AUX
ftr-353	816	104	frozen	freeze	VERB
ftr-353	816	105	.	.	PUNCT
ftr-353	817	1	if	if	SCONJ
ftr-353	817	2	the	the	DET
ftr-353	817	3	myriad	myriad	NOUN
ftr-353	817	4	of	of	ADP
ftr-353	817	5	qualifying	qualify	VERB
ftr-353	817	6	conditions	condition	NOUN
ftr-353	817	7	is	be	AUX
ftr-353	817	8	satisfied	satisfied	ADJ
ftr-353	817	9	,	,	PUNCT
ftr-353	817	10	the	the	DET
ftr-353	817	11	safe	safe	ADJ
ftr-353	817	12	harbor	harbor	NOUN
ftr-353	817	13	deduction	deduction	NOUN
ftr-353	817	14	amount	amount	NOUN
ftr-353	817	15	is	be	AUX
ftr-353	817	16	computed	compute	VERB
ftr-353	817	17	under	under	ADP
ftr-353	817	18	the	the	DET
ftr-353	817	19	following	follow	VERB
ftr-353	817	20	formula	formula	NOUN
ftr-353	817	21	:	:	PUNCT
ftr-353	817	22	(	(	PUNCT
ftr-353	817	23	1	1	X
ftr-353	817	24	)	)	PUNCT
ftr-353	817	25	multiply	multiply	ADP
ftr-353	817	26	the	the	DET
ftr-353	817	27	amount	amount	NOUN
ftr-353	817	28	of	of	ADP
ftr-353	817	29	the	the	DET
ftr-353	817	30	“	"	PUNCT
ftr-353	817	31	qualified	qualified	ADJ
ftr-353	817	32	investment	investment	NOUN
ftr-353	817	33	”	"	PUNCT
ftr-353	817	34	by	by	ADP
ftr-353	817	35	—	—	PUNCT
ftr-353	817	36	(	(	PUNCT
ftr-353	817	37	a	a	X
ftr-353	817	38	)	)	PUNCT
ftr-353	817	39	95	95	NUM
ftr-353	817	40	percent	percent	NOUN
ftr-353	817	41	,	,	PUNCT
ftr-353	817	42	for	for	ADP
ftr-353	817	43	a	a	DET
ftr-353	817	44	qualified	qualified	ADJ
ftr-353	817	45	investor	investor	NOUN
ftr-353	817	46	that	that	PRON
ftr-353	817	47	does	do	AUX
ftr-353	817	48	not	not	PART
ftr-353	817	49	pursue	pursue	VERB
ftr-353	817	50	any	any	DET
ftr-353	817	51	potential	potential	ADJ
ftr-353	817	52	third	third	ADJ
ftr-353	817	53	-	-	PUNCT
ftr-353	817	54	party	party	NOUN
ftr-353	817	55	recovery	recovery	NOUN
ftr-353	817	56	;	;	PUNCT
ftr-353	817	57	or	or	CCONJ
ftr-353	817	58	(	(	PUNCT
ftr-353	817	59	b	b	NOUN
ftr-353	817	60	)	)	PUNCT
ftr-353	817	61	75	75	NUM
ftr-353	817	62	percent	percent	NOUN
ftr-353	817	63	,	,	PUNCT
ftr-353	817	64	for	for	ADP
ftr-353	817	65	a	a	DET
ftr-353	817	66	qualified	qualified	ADJ
ftr-353	817	67	investor	investor	NOUN
ftr-353	817	68	that	that	PRON
ftr-353	817	69	is	be	AUX
ftr-353	817	70	pursuing	pursue	VERB
ftr-353	817	71	or	or	CCONJ
ftr-353	817	72	intends	intend	VERB
ftr-353	817	73	to	to	PART
ftr-353	817	74	pursue	pursue	VERB
ftr-353	817	75	any	any	DET
ftr-353	817	76	potential	potential	ADJ
ftr-353	817	77	thirdparty	thirdparty	NOUN
ftr-353	817	78	recovery	recovery	NOUN
ftr-353	817	79	;	;	PUNCT
ftr-353	817	80	(	(	PUNCT
ftr-353	817	81	2	2	X
ftr-353	817	82	)	)	PUNCT
ftr-353	817	83	subtract	subtract	NOUN
ftr-353	817	84	from	from	ADP
ftr-353	817	85	this	this	DET
ftr-353	817	86	product	product	NOUN
ftr-353	817	87	the	the	DET
ftr-353	817	88	sum	sum	NOUN
ftr-353	817	89	of	of	ADP
ftr-353	817	90	any	any	DET
ftr-353	817	91	actual	actual	ADJ
ftr-353	817	92	recovery	recovery	NOUN
ftr-353	817	93	and	and	CCONJ
ftr-353	817	94	any	any	DET
ftr-353	817	95	potential	potential	ADJ
ftr-353	817	96	insurance	insurance	NOUN
ftr-353	817	97	and/or	and/or	CCONJ
ftr-353	817	98	securities	security	NOUN
ftr-353	817	99	investor	investor	NOUN
ftr-353	817	100	protection	protection	NOUN
ftr-353	817	101	recovery	recovery	NOUN
ftr-353	817	102	.	.	PUNCT
ftr-353	818	1	•	•	NUM
ftr-353	818	2	generally	generally	ADV
ftr-353	818	3	speaking	speak	VERB
ftr-353	818	4	,	,	PUNCT
ftr-353	818	5	the	the	DET
ftr-353	818	6	amount	amount	NOUN
ftr-353	818	7	of	of	ADP
ftr-353	818	8	the	the	DET
ftr-353	818	9	“	"	PUNCT
ftr-353	818	10	qualified	qualified	ADJ
ftr-353	818	11	investment	investment	NOUN
ftr-353	818	12	”	"	PUNCT
ftr-353	818	13	equals	equal	VERB
ftr-353	818	14	the	the	DET
ftr-353	818	15	sum	sum	NOUN
ftr-353	818	16	of	of	ADP
ftr-353	818	17	(	(	PUNCT
ftr-353	818	18	1	1	X
ftr-353	818	19	)	)	PUNCT
ftr-353	818	20	the	the	DET
ftr-353	818	21	amount	amount	NOUN
ftr-353	818	22	invested	invest	VERB
ftr-353	818	23	(	(	PUNCT
ftr-353	818	24	money	money	NOUN
ftr-353	818	25	and	and	CCONJ
ftr-353	818	26	the	the	DET
ftr-353	818	27	basis	basis	NOUN
ftr-353	818	28	of	of	ADP
ftr-353	818	29	property	property	NOUN
ftr-353	818	30	)	)	PUNCT
ftr-353	818	31	in	in	ADP
ftr-353	818	32	the	the	DET
ftr-353	818	33	arrangement	arrangement	NOUN
ftr-353	818	34	,	,	PUNCT
ftr-353	818	35	and	and	CCONJ
ftr-353	818	36	(	(	PUNCT
ftr-353	818	37	2	2	X
ftr-353	818	38	)	)	PUNCT
ftr-353	818	39	amounts	amount	NOUN
ftr-353	818	40	previously	previously	ADV
ftr-353	818	41	included	include	VERB
ftr-353	818	42	in	in	ADP
ftr-353	818	43	gross	gross	ADJ
ftr-353	818	44	income	income	NOUN
ftr-353	818	45	by	by	ADP
ftr-353	818	46	investor	investor	NOUN
ftr-353	818	47	that	that	PRON
ftr-353	818	48	were	be	AUX
ftr-353	818	49	purportedly	purportedly	ADV
ftr-353	818	50	reinvested	reinveste	VERB
ftr-353	818	51	,	,	PUNCT
ftr-353	818	52	minus	minus	CCONJ
ftr-353	818	53	any	any	DET
ftr-353	818	54	amounts	amount	NOUN
ftr-353	818	55	withdrawn	withdraw	VERB
ftr-353	818	56	.	.	PUNCT
ftr-353	819	1	the	the	DET
ftr-353	819	2	safe	safe	ADJ
ftr-353	819	3	harbor	harbor	NOUN
ftr-353	819	4	“	"	PUNCT
ftr-353	819	5	discovery	discovery	PROPN
ftr-353	819	6	year	year	NOUN
ftr-353	819	7	’	'	PUNCT
ftr-353	819	8	for	for	ADP
ftr-353	819	9	claiming	claim	VERB
ftr-353	819	10	the	the	DET
ftr-353	819	11	121	121	NUM
ftr-353	819	12	florida	florida	PROPN
ftr-353	819	13	tax	tax	NOUN
ftr-353	819	14	review	review	NOUN
ftr-353	819	15	[	[	X
ftr-353	819	16	vol	vol	NOUN
ftr-353	819	17	.	.	PUNCT
ftr-353	819	18	10	10	NUM
ftr-353	819	19	:	:	PUNCT
ftr-353	819	20	si	si	X
ftr-353	819	21	deduction	deduction	NOUN
ftr-353	819	22	is	be	AUX
ftr-353	819	23	the	the	DET
ftr-353	819	24	investor	investor	NOUN
ftr-353	819	25	’s	’s	PART
ftr-353	819	26	taxable	taxable	ADJ
ftr-353	819	27	year	year	NOUN
ftr-353	819	28	in	in	ADP
ftr-353	819	29	which	which	PRON
ftr-353	819	30	the	the	DET
ftr-353	819	31	indictment	indictment	NOUN
ftr-353	819	32	,	,	PUNCT
ftr-353	819	33	information	information	NOUN
ftr-353	819	34	,	,	PUNCT
ftr-353	819	35	or	or	CCONJ
ftr-353	819	36	complaint	complaint	NOUN
ftr-353	819	37	is	be	AUX
ftr-353	819	38	filed	file	VERB
ftr-353	819	39	.	.	PUNCT
ftr-353	820	1	•	•	NUM
ftr-353	820	2	the	the	DET
ftr-353	820	3	amount	amount	NOUN
ftr-353	820	4	of	of	ADP
ftr-353	820	5	the	the	DET
ftr-353	820	6	deduction	deduction	NOUN
ftr-353	820	7	so	so	ADV
ftr-353	820	8	determined	determined	ADJ
ftr-353	820	9	is	be	AUX
ftr-353	820	10	not	not	PART
ftr-353	820	11	further	far	ADV
ftr-353	820	12	reduced	reduce	VERB
ftr-353	820	13	by	by	ADP
ftr-353	820	14	potential	potential	ADJ
ftr-353	820	15	direct	direct	ADJ
ftr-353	820	16	recovery	recovery	NOUN
ftr-353	820	17	or	or	CCONJ
ftr-353	820	18	potential	potential	ADJ
ftr-353	820	19	thirdparty	thirdparty	NOUN
ftr-353	820	20	recovery	recovery	NOUN
ftr-353	820	21	.	.	PUNCT
ftr-353	821	1	however	however	ADV
ftr-353	821	2	,	,	PUNCT
ftr-353	821	3	the	the	DET
ftr-353	821	4	investor	investor	NOUN
ftr-353	821	5	may	may	AUX
ftr-353	821	6	have	have	VERB
ftr-353	821	7	income	income	NOUN
ftr-353	821	8	or	or	CCONJ
ftr-353	821	9	an	an	DET
ftr-353	821	10	additional	additional	ADJ
ftr-353	821	11	deduction	deduction	NOUN
ftr-353	821	12	in	in	ADP
ftr-353	821	13	a	a	DET
ftr-353	821	14	subsequent	subsequent	ADJ
ftr-353	821	15	year	year	NOUN
ftr-353	821	16	depending	depend	VERB
ftr-353	821	17	on	on	ADP
ftr-353	821	18	the	the	DET
ftr-353	821	19	actual	actual	ADJ
ftr-353	821	20	amount	amount	NOUN
ftr-353	821	21	of	of	ADP
ftr-353	821	22	the	the	DET
ftr-353	821	23	loss	loss	NOUN
ftr-353	821	24	that	that	PRON
ftr-353	821	25	is	be	AUX
ftr-353	821	26	eventually	eventually	ADV
ftr-353	821	27	recovered	recover	VERB
ftr-353	821	28	.	.	PUNCT
ftr-353	822	1	special	special	ADJ
ftr-353	822	2	procedures	procedure	NOUN
ftr-353	822	3	must	must	AUX
ftr-353	822	4	be	be	AUX
ftr-353	822	5	followed	follow	VERB
ftr-353	822	6	in	in	ADP
ftr-353	822	7	completing	complete	VERB
ftr-353	822	8	the	the	DET
ftr-353	822	9	investor	investor	NOUN
ftr-353	822	10	’s	’s	PART
ftr-353	822	11	tax	tax	NOUN
ftr-353	822	12	return	return	NOUN
ftr-353	822	13	to	to	ADP
ftr-353	822	14	flag	flag	NOUN
ftr-353	822	15	that	that	SCONJ
ftr-353	822	16	the	the	DET
ftr-353	822	17	investor	investor	NOUN
ftr-353	822	18	is	be	AUX
ftr-353	822	19	claiming	claim	VERB
ftr-353	822	20	a	a	DET
ftr-353	822	21	safe	safe	ADJ
ftr-353	822	22	-	-	PUNCT
ftr-353	822	23	harbor	harbor	NOUN
ftr-353	822	24	theft	theft	NOUN
ftr-353	822	25	loss	loss	NOUN
ftr-353	822	26	under	under	ADP
ftr-353	822	27	the	the	DET
ftr-353	822	28	revenue	revenue	NOUN
ftr-353	822	29	procedure	procedure	NOUN
ftr-353	822	30	.	.	PUNCT
ftr-353	823	1	the	the	DET
ftr-353	823	2	taxpayer	taxpayer	NOUN
ftr-353	823	3	must	must	AUX
ftr-353	823	4	sign	sign	VERB
ftr-353	823	5	and	and	CCONJ
ftr-353	823	6	attach	attach	VERB
ftr-353	823	7	to	to	ADP
ftr-353	823	8	the	the	DET
ftr-353	823	9	return	return	NOUN
ftr-353	823	10	a	a	DET
ftr-353	823	11	statement	statement	NOUN
ftr-353	823	12	agreeing	agree	VERB
ftr-353	823	13	:	:	PUNCT
ftr-353	823	14	(	(	PUNCT
ftr-353	823	15	1	1	X
ftr-353	823	16	)	)	PUNCT
ftr-353	823	17	not	not	PART
ftr-353	823	18	to	to	PART
ftr-353	823	19	deduct	deduct	VERB
ftr-353	823	20	in	in	ADP
ftr-353	823	21	the	the	DET
ftr-353	823	22	discovery	discovery	NOUN
ftr-353	823	23	year	year	NOUN
ftr-353	823	24	an	an	DET
ftr-353	823	25	amount	amount	NOUN
ftr-353	823	26	in	in	ADP
ftr-353	823	27	excess	excess	NOUN
ftr-353	823	28	of	of	ADP
ftr-353	823	29	the	the	DET
ftr-353	823	30	deduction	deduction	NOUN
ftr-353	823	31	permitted	permit	VERB
ftr-353	823	32	under	under	ADP
ftr-353	823	33	the	the	DET
ftr-353	823	34	revenue	revenue	NOUN
ftr-353	823	35	procedure	procedure	NOUN
ftr-353	823	36	;	;	PUNCT
ftr-353	823	37	(	(	PUNCT
ftr-353	823	38	2	2	X
ftr-353	823	39	)	)	PUNCT
ftr-353	823	40	not	not	PART
ftr-353	823	41	to	to	PART
ftr-353	823	42	file	file	VERB
ftr-353	823	43	returns	return	NOUN
ftr-353	823	44	or	or	CCONJ
ftr-353	823	45	amended	amend	VERB
ftr-353	823	46	returns	return	NOUN
ftr-353	823	47	to	to	PART
ftr-353	823	48	exclude	exclude	VERB
ftr-353	823	49	or	or	CCONJ
ftr-353	823	50	recharacterize	recharacterize	VERB
ftr-353	823	51	income	income	NOUN
ftr-353	823	52	reported	report	VERB
ftr-353	823	53	with	with	ADP
ftr-353	823	54	respect	respect	NOUN
ftr-353	823	55	to	to	ADP
ftr-353	823	56	the	the	DET
ftr-353	823	57	investment	investment	NOUN
ftr-353	823	58	arrangement	arrangement	NOUN
ftr-353	823	59	in	in	ADP
ftr-353	823	60	taxable	taxable	ADJ
ftr-353	823	61	years	year	NOUN
ftr-353	823	62	preceding	precede	VERB
ftr-353	823	63	the	the	DET
ftr-353	823	64	discovery	discovery	NOUN
ftr-353	823	65	year	year	NOUN
ftr-353	823	66	;	;	PUNCT
ftr-353	823	67	(	(	PUNCT
ftr-353	823	68	3	3	X
ftr-353	823	69	)	)	PUNCT
ftr-353	823	70	not	not	PART
ftr-353	823	71	to	to	PART
ftr-353	823	72	apply	apply	VERB
ftr-353	823	73	§	§	PROPN
ftr-353	823	74	1341	1341	NUM
ftr-353	823	75	with	with	ADP
ftr-353	823	76	respect	respect	NOUN
ftr-353	823	77	to	to	ADP
ftr-353	823	78	the	the	DET
ftr-353	823	79	theft	theft	NOUN
ftr-353	823	80	loss	loss	NOUN
ftr-353	823	81	deduction	deduction	NOUN
ftr-353	823	82	allowed	allow	VERB
ftr-353	823	83	by	by	ADP
ftr-353	823	84	the	the	DET
ftr-353	823	85	revenue	revenue	NOUN
ftr-353	823	86	procedure	procedure	NOUN
ftr-353	823	87	;	;	PUNCT
ftr-353	823	88	and	and	CCONJ
ftr-353	823	89	(	(	PUNCT
ftr-353	823	90	4	4	X
ftr-353	823	91	)	)	PUNCT
ftr-353	823	92	not	not	PART
ftr-353	823	93	to	to	PART
ftr-353	823	94	apply	apply	VERB
ftr-353	823	95	the	the	DET
ftr-353	823	96	doctrine	doctrine	NOUN
ftr-353	823	97	of	of	ADP
ftr-353	823	98	equitable	equitable	ADJ
ftr-353	823	99	recoupment	recoupment	NOUN
ftr-353	823	100	or	or	CCONJ
ftr-353	823	101	the	the	DET
ftr-353	823	102	mitigation	mitigation	NOUN
ftr-353	823	103	provisions	provision	NOUN
ftr-353	823	104	in	in	ADP
ftr-353	823	105	§	§	PROPN
ftr-353	823	106	§	§	PROPN
ftr-353	823	107	1311	1311	NUM
ftr-353	823	108	-	-	SYM
ftr-353	823	109	1314	1314	NUM
ftr-353	823	110	with	with	ADP
ftr-353	823	111	respect	respect	NOUN
ftr-353	823	112	to	to	ADP
ftr-353	823	113	income	income	NOUN
ftr-353	823	114	from	from	ADP
ftr-353	823	115	the	the	DET
ftr-353	823	116	investment	investment	NOUN
ftr-353	823	117	arrangement	arrangement	NOUN
ftr-353	823	118	that	that	PRON
ftr-353	823	119	was	be	AUX
ftr-353	823	120	reported	report	VERB
ftr-353	823	121	in	in	ADP
ftr-353	823	122	taxable	taxable	ADJ
ftr-353	823	123	years	year	NOUN
ftr-353	823	124	that	that	PRON
ftr-353	823	125	are	be	AUX
ftr-353	823	126	otherwise	otherwise	ADV
ftr-353	823	127	barred	bar	VERB
ftr-353	823	128	by	by	ADP
ftr-353	823	129	the	the	DET
ftr-353	823	130	period	period	NOUN
ftr-353	823	131	of	of	ADP
ftr-353	823	132	limitations	limitation	NOUN
ftr-353	823	133	.	.	PUNCT
ftr-353	824	1	•	•	NUM
ftr-353	824	2	a	a	DET
ftr-353	824	3	taxpayer	taxpayer	NOUN
ftr-353	824	4	that	that	PRON
ftr-353	824	5	does	do	AUX
ftr-353	824	6	not	not	PART
ftr-353	824	7	elect	elect	VERB
ftr-353	824	8	to	to	PART
ftr-353	824	9	use	use	VERB
ftr-353	824	10	the	the	DET
ftr-353	824	11	safe	safe	ADJ
ftr-353	824	12	harbor	harbor	NOUN
ftr-353	824	13	provided	provide	VERB
ftr-353	824	14	by	by	ADP
ftr-353	824	15	the	the	DET
ftr-353	824	16	revenue	revenue	NOUN
ftr-353	824	17	procedure	procedure	NOUN
ftr-353	824	18	is	be	AUX
ftr-353	824	19	subject	subject	ADJ
ftr-353	824	20	to	to	ADP
ftr-353	824	21	all	all	PRON
ftr-353	824	22	of	of	ADP
ftr-353	824	23	the	the	DET
ftr-353	824	24	generally	generally	ADV
ftr-353	824	25	applicable	applicable	ADJ
ftr-353	824	26	provisions	provision	NOUN
ftr-353	824	27	governing	govern	VERB
ftr-353	824	28	the	the	DET
ftr-353	824	29	deductibility	deductibility	NOUN
ftr-353	824	30	of	of	ADP
ftr-353	824	31	losses	loss	NOUN
ftr-353	824	32	under	under	ADP
ftr-353	824	33	§	§	PROPN
ftr-353	824	34	165	165	NUM
ftr-353	824	35	,	,	PUNCT
ftr-353	824	36	including	include	VERB
ftr-353	824	37	proof	proof	NOUN
ftr-353	824	38	that	that	SCONJ
ftr-353	824	39	a	a	DET
ftr-353	824	40	theft	theft	NOUN
ftr-353	824	41	occurred	occur	VERB
ftr-353	824	42	,	,	PUNCT
ftr-353	824	43	proof	proof	NOUN
ftr-353	824	44	of	of	ADP
ftr-353	824	45	the	the	DET
ftr-353	824	46	year	year	NOUN
ftr-353	824	47	of	of	ADP
ftr-353	824	48	discovery	discovery	NOUN
ftr-353	824	49	,	,	PUNCT
ftr-353	824	50	and	and	CCONJ
ftr-353	824	51	proof	proof	NOUN
ftr-353	824	52	that	that	SCONJ
ftr-353	824	53	there	there	PRON
ftr-353	824	54	is	be	VERB
ftr-353	824	55	no	no	DET
ftr-353	824	56	reasonable	reasonable	ADJ
ftr-353	824	57	prospect	prospect	NOUN
ftr-353	824	58	of	of	ADP
ftr-353	824	59	recovery	recovery	NOUN
ftr-353	824	60	.	.	PUNCT
ftr-353	825	1	a	a	DET
ftr-353	825	2	taxpayer	taxpayer	NOUN
ftr-353	825	3	that	that	PRON
ftr-353	825	4	does	do	AUX
ftr-353	825	5	not	not	PART
ftr-353	825	6	apply	apply	VERB
ftr-353	825	7	the	the	DET
ftr-353	825	8	safe	safe	ADJ
ftr-353	825	9	harbor	harbor	NOUN
ftr-353	825	10	and	and	CCONJ
ftr-353	825	11	files	file	NOUN
ftr-353	825	12	or	or	CCONJ
ftr-353	825	13	amends	amend	VERB
ftr-353	825	14	income	income	NOUN
ftr-353	825	15	tax	tax	NOUN
ftr-353	825	16	returns	return	NOUN
ftr-353	825	17	for	for	ADP
ftr-353	825	18	years	year	NOUN
ftr-353	825	19	prior	prior	ADV
ftr-353	825	20	to	to	ADP
ftr-353	825	21	the	the	DET
ftr-353	825	22	discovery	discovery	NOUN
ftr-353	825	23	year	year	NOUN
ftr-353	825	24	to	to	PART
ftr-353	825	25	exclude	exclude	VERB
ftr-353	825	26	amounts	amount	NOUN
ftr-353	825	27	reported	report	VERB
ftr-353	825	28	as	as	SCONJ
ftr-353	825	29	income	income	NOUN
ftr-353	825	30	from	from	ADP
ftr-353	825	31	the	the	DET
ftr-353	825	32	investment	investment	NOUN
ftr-353	825	33	arrangement	arrangement	NOUN
ftr-353	825	34	must	must	AUX
ftr-353	825	35	establish	establish	VERB
ftr-353	825	36	that	that	SCONJ
ftr-353	825	37	those	those	DET
ftr-353	825	38	amounts	amount	NOUN
ftr-353	825	39	were	be	AUX
ftr-353	825	40	actually	actually	ADV
ftr-353	825	41	or	or	CCONJ
ftr-353	825	42	constructively	constructively	ADV
ftr-353	825	43	received	receive	VERB
ftr-353	825	44	(	(	PUNCT
ftr-353	825	45	or	or	CCONJ
ftr-353	825	46	accrued	accrue	VERB
ftr-353	825	47	by	by	ADP
ftr-353	825	48	a	a	DET
ftr-353	825	49	taxpayer	taxpayer	NOUN
ftr-353	825	50	using	use	VERB
ftr-353	825	51	an	an	DET
ftr-353	825	52	accrual	accrual	ADJ
ftr-353	825	53	method	method	NOUN
ftr-353	825	54	of	of	ADP
ftr-353	825	55	accounting	accounting	NOUN
ftr-353	825	56	)	)	PUNCT
ftr-353	825	57	.	.	PUNCT
ftr-353	826	1	(	(	PUNCT
ftr-353	826	2	b	b	X
ftr-353	826	3	)	)	PUNCT
ftr-353	826	4	but	but	CCONJ
ftr-353	826	5	life	life	NOUN
ftr-353	826	6	is	be	AUX
ftr-353	826	7	tough	tough	ADJ
ftr-353	826	8	outside	outside	ADP
ftr-353	826	9	the	the	DET
ftr-353	826	10	safe	safe	ADJ
ftr-353	826	11	-	-	PUNCT
ftr-353	826	12	harbor	harbor	NOUN
ftr-353	826	13	rule	rule	NOUN
ftr-353	826	14	.	.	PUNCT
ftr-353	827	1	vincentini	vincentini	PROPN
ftr-353	827	2	v.	v.	PROPN
ftr-353	827	3	commissioner	commissioner	PROPN
ftr-353	827	4	,	,	PUNCT
ftr-353	827	5	t.c	t.c	PROPN
ftr-353	827	6	.	.	PROPN
ftr-353	827	7	memo	memo	NOUN
ftr-353	827	8	.	.	PUNCT
ftr-353	828	1	2009	2009	NUM
ftr-353	828	2	-	-	SYM
ftr-353	828	3	255	255	NUM
ftr-353	828	4	(	(	PUNCT
ftr-353	828	5	11/9/09	11/9/09	NUM
ftr-353	828	6	)	)	PUNCT
ftr-353	828	7	.	.	PUNCT
ftr-353	829	1	judge	judge	PROPN
ftr-353	829	2	marvel	marvel	PROPN
ftr-353	829	3	held	hold	VERB
ftr-353	829	4	that	that	SCONJ
ftr-353	829	5	the	the	DET
ftr-353	829	6	taxpayer	taxpayer	NOUN
ftr-353	829	7	could	could	AUX
ftr-353	829	8	not	not	PART
ftr-353	829	9	deduct	deduct	VERB
ftr-353	829	10	any	any	DET
ftr-353	829	11	portion	portion	NOUN
ftr-353	829	12	of	of	ADP
ftr-353	829	13	a	a	DET
ftr-353	829	14	$	$	SYM
ftr-353	829	15	511,500	511,500	NUM
ftr-353	829	16	theft	theft	NOUN
ftr-353	829	17	loss	loss	NOUN
ftr-353	829	18	incurred	incur	VERB
ftr-353	829	19	in	in	ADP
ftr-353	829	20	fraudulent	fraudulent	ADJ
ftr-353	829	21	investment	investment	NOUN
ftr-353	829	22	scheme	scheme	NOUN
ftr-353	829	23	because	because	SCONJ
ftr-353	829	24	he	he	PRON
ftr-353	829	25	failed	fail	VERB
ftr-353	829	26	to	to	PART
ftr-353	829	27	prove	prove	VERB
ftr-353	829	28	that	that	SCONJ
ftr-353	829	29	he	he	PRON
ftr-353	829	30	had	have	VERB
ftr-353	829	31	no	no	DET
ftr-353	829	32	reasonable	reasonable	ADJ
ftr-353	829	33	prospect	prospect	NOUN
ftr-353	829	34	of	of	ADP
ftr-353	829	35	recovery	recovery	NOUN
ftr-353	829	36	.	.	PUNCT
ftr-353	830	1	the	the	DET
ftr-353	830	2	taxpayer	taxpayer	NOUN
ftr-353	830	3	offered	offer	VERB
ftr-353	830	4	no	no	DET
ftr-353	830	5	evidence	evidence	NOUN
ftr-353	830	6	regarding	regard	VERB
ftr-353	830	7	(	(	PUNCT
ftr-353	830	8	1	1	X
ftr-353	830	9	)	)	PUNCT
ftr-353	830	10	whether	whether	SCONJ
ftr-353	830	11	he	he	PRON
ftr-353	830	12	had	have	AUX
ftr-353	830	13	received	receive	VERB
ftr-353	830	14	or	or	CCONJ
ftr-353	830	15	would	would	AUX
ftr-353	830	16	receive	receive	VERB
ftr-353	830	17	any	any	DET
ftr-353	830	18	restitution	restitution	NOUN
ftr-353	830	19	,	,	PUNCT
ftr-353	830	20	(	(	PUNCT
ftr-353	830	21	2	2	X
ftr-353	830	22	)	)	PUNCT
ftr-353	830	23	the	the	DET
ftr-353	830	24	status	status	NOUN
ftr-353	830	25	of	of	ADP
ftr-353	830	26	any	any	DET
ftr-353	830	27	restitution	restitution	NOUN
ftr-353	830	28	payments	payment	NOUN
ftr-353	830	29	,	,	PUNCT
ftr-353	830	30	(	(	PUNCT
ftr-353	830	31	3	3	X
ftr-353	830	32	)	)	PUNCT
ftr-353	830	33	the	the	DET
ftr-353	830	34	availability	availability	NOUN
ftr-353	830	35	of	of	ADP
ftr-353	830	36	funds	fund	NOUN
ftr-353	830	37	from	from	ADP
ftr-353	830	38	the	the	DET
ftr-353	830	39	substantial	substantial	ADJ
ftr-353	830	40	forfeitures	forfeiture	NOUN
ftr-353	830	41	ordered	order	VERB
ftr-353	830	42	by	by	ADP
ftr-353	830	43	the	the	DET
ftr-353	830	44	state	state	NOUN
ftr-353	830	45	court	court	NOUN
ftr-353	830	46	,	,	PUNCT
ftr-353	830	47	(	(	PUNCT
ftr-353	830	48	4	4	X
ftr-353	830	49	)	)	PUNCT
ftr-353	830	50	whether	whether	SCONJ
ftr-353	830	51	the	the	DET
ftr-353	830	52	perpetrators	perpetrator	NOUN
ftr-353	830	53	were	be	AUX
ftr-353	830	54	judgment	judgment	NOUN
ftr-353	830	55	proof	proof	NOUN
ftr-353	830	56	or	or	CCONJ
ftr-353	830	57	had	have	VERB
ftr-353	830	58	insufficient	insufficient	ADJ
ftr-353	830	59	assets	asset	NOUN
ftr-353	830	60	to	to	PART
ftr-353	830	61	satisfy	satisfy	VERB
ftr-353	830	62	the	the	DET
ftr-353	830	63	restitution	restitution	NOUN
ftr-353	830	64	orders	order	NOUN
ftr-353	830	65	,	,	PUNCT
ftr-353	830	66	(	(	PUNCT
ftr-353	830	67	5	5	NUM
ftr-353	830	68	)	)	PUNCT
ftr-353	830	69	that	that	SCONJ
ftr-353	830	70	the	the	DET
ftr-353	830	71	forfeitures	forfeiture	NOUN
ftr-353	830	72	did	do	AUX
ftr-353	830	73	not	not	PART
ftr-353	830	74	occur	occur	VERB
ftr-353	830	75	as	as	SCONJ
ftr-353	830	76	ordered	order	VERB
ftr-353	830	77	,	,	PUNCT
ftr-353	830	78	or	or	CCONJ
ftr-353	830	79	(	(	PUNCT
ftr-353	830	80	6	6	NUM
ftr-353	830	81	)	)	PUNCT
ftr-353	830	82	that	that	SCONJ
ftr-353	830	83	it	it	PRON
ftr-353	830	84	was	be	AUX
ftr-353	830	85	otherwise	otherwise	ADV
ftr-353	830	86	improbable	improbable	ADJ
ftr-353	830	87	that	that	SCONJ
ftr-353	830	88	he	he	PRON
ftr-353	830	89	would	would	AUX
ftr-353	830	90	receive	receive	VERB
ftr-353	830	91	restitution	restitution	NOUN
ftr-353	830	92	pursuant	pursuant	ADJ
ftr-353	830	93	to	to	ADP
ftr-353	830	94	the	the	DET
ftr-353	830	95	restitution	restitution	NOUN
ftr-353	830	96	orders	order	NOUN
ftr-353	830	97	.	.	PUNCT
ftr-353	831	1	5	5	X
ftr-353	831	2	.	.	X
ftr-353	831	3	why	why	SCONJ
ftr-353	831	4	not	not	PART
ftr-353	831	5	just	just	ADV
ftr-353	831	6	give	give	VERB
ftr-353	831	7	all	all	DET
ftr-353	831	8	losses	loss	NOUN
ftr-353	831	9	a	a	DET
ftr-353	831	10	ten	ten	NUM
ftr-353	831	11	year	year	NOUN
ftr-353	831	12	carryback	carryback	NOUN
ftr-353	831	13	?	?	PUNCT
ftr-353	832	1	in	in	ADP
ftr-353	832	2	re	re	PROPN
ftr-353	832	3	harvard	harvard	PROPN
ftr-353	832	4	industries	industries	PROPN
ftr-353	832	5	,	,	PUNCT
ftr-353	832	6	inc	inc	PROPN
ftr-353	832	7	.	.	PROPN
ftr-353	832	8	568	568	NUM
ftr-353	832	9	f.3d	f.3d	NUM
ftr-353	832	10	444	444	NUM
ftr-353	832	11	(	(	PUNCT
ftr-353	832	12	3d	3d	NUM
ftr-353	832	13	cir	cir	NOUN
ftr-353	832	14	.	.	PUNCT
ftr-353	833	1	6/17/09	6/17/09	NUM
ftr-353	833	2	)	)	PUNCT
ftr-353	833	3	.	.	PUNCT
ftr-353	834	1	section	section	PROPN
ftr-353	834	2	172(b)(1)(c	172(b)(1)(c	PROPN
ftr-353	834	3	)	)	PUNCT
ftr-353	834	4	provides	provide	VERB
ftr-353	834	5	for	for	ADP
ftr-353	834	6	a	a	DET
ftr-353	834	7	ten	ten	NUM
ftr-353	834	8	year	year	NOUN
ftr-353	834	9	carryback	carryback	NOUN
ftr-353	834	10	of	of	ADP
ftr-353	834	11	specified	specify	VERB
ftr-353	834	12	liability	liability	NOUN
ftr-353	834	13	losses	loss	NOUN
ftr-353	834	14	,	,	PUNCT
ftr-353	834	15	2010	2010	NUM
ftr-353	834	16	]	]	PUNCT
ftr-353	834	17	recent	recent	ADJ
ftr-353	834	18	developments	development	NOUN
ftr-353	834	19	in	in	ADP
ftr-353	834	20	federal	federal	ADJ
ftr-353	834	21	income	income	NOUN
ftr-353	834	22	taxation	taxation	NOUN
ftr-353	834	23	122	122	NUM
ftr-353	834	24	which	which	PRON
ftr-353	834	25	are	be	AUX
ftr-353	834	26	defined	define	VERB
ftr-353	834	27	in	in	ADP
ftr-353	834	28	§	§	PROPN
ftr-353	834	29	172(f	172(f	PROPN
ftr-353	834	30	)	)	PUNCT
ftr-353	834	31	as	as	ADP
ftr-353	834	32	product	product	NOUN
ftr-353	834	33	liability	liability	NOUN
ftr-353	834	34	losses	loss	NOUN
ftr-353	834	35	that	that	PRON
ftr-353	834	36	arise	arise	VERB
ftr-353	834	37	out	out	ADP
ftr-353	834	38	of	of	ADP
ftr-353	834	39	physical	physical	ADJ
ftr-353	834	40	or	or	CCONJ
ftr-353	834	41	emotional	emotional	ADJ
ftr-353	834	42	injury	injury	NOUN
ftr-353	834	43	or	or	CCONJ
ftr-353	834	44	loss	loss	NOUN
ftr-353	834	45	of	of	ADP
ftr-353	834	46	use	use	NOUN
ftr-353	834	47	of	of	ADP
ftr-353	834	48	property	property	NOUN
ftr-353	834	49	on	on	ADP
ftr-353	834	50	account	account	NOUN
ftr-353	834	51	of	of	ADP
ftr-353	834	52	a	a	DET
ftr-353	834	53	defect	defect	NOUN
ftr-353	834	54	in	in	ADP
ftr-353	834	55	products	product	NOUN
ftr-353	834	56	produced	produce	VERB
ftr-353	834	57	by	by	ADP
ftr-353	834	58	the	the	DET
ftr-353	834	59	taxpayer	taxpayer	NOUN
ftr-353	834	60	,	,	PUNCT
ftr-353	834	61	and	and	CCONJ
ftr-353	834	62	liability	liability	NOUN
ftr-353	834	63	that	that	PRON
ftr-353	834	64	arose	arise	VERB
ftr-353	834	65	out	out	ADP
ftr-353	834	66	of	of	ADP
ftr-353	834	67	state	state	NOUN
ftr-353	834	68	or	or	CCONJ
ftr-353	834	69	federal	federal	ADJ
ftr-353	834	70	law	law	NOUN
ftr-353	834	71	,	,	PUNCT
ftr-353	834	72	or	or	CCONJ
ftr-353	834	73	out	out	ADP
ftr-353	834	74	of	of	ADP
ftr-353	834	75	any	any	DET
ftr-353	834	76	tort	tort	NOUN
ftr-353	834	77	committed	commit	VERB
ftr-353	834	78	by	by	ADP
ftr-353	834	79	the	the	DET
ftr-353	834	80	taxpayer	taxpayer	NOUN
ftr-353	834	81	.	.	PUNCT
ftr-353	835	1	in	in	ADP
ftr-353	835	2	a	a	DET
ftr-353	835	3	bankruptcy	bankruptcy	NOUN
ftr-353	835	4	proceeding	proceed	VERB
ftr-353	835	5	the	the	DET
ftr-353	835	6	taxpayer	taxpayer	NOUN
ftr-353	835	7	claimed	claim	VERB
ftr-353	835	8	federal	federal	ADJ
ftr-353	835	9	tax	tax	NOUN
ftr-353	835	10	refunds	refund	NOUN
ftr-353	835	11	based	base	VERB
ftr-353	835	12	on	on	ADP
ftr-353	835	13	carrybacks	carryback	NOUN
ftr-353	835	14	of	of	ADP
ftr-353	835	15	specified	specify	VERB
ftr-353	835	16	liability	liability	NOUN
ftr-353	835	17	losses	loss	NOUN
ftr-353	835	18	.	.	PUNCT
ftr-353	836	1	the	the	DET
ftr-353	836	2	taxpayer	taxpayer	NOUN
ftr-353	836	3	produced	produce	VERB
ftr-353	836	4	defective	defective	ADJ
ftr-353	836	5	lock	lock	NOUN
ftr-353	836	6	nuts	nut	NOUN
ftr-353	836	7	for	for	ADP
ftr-353	836	8	use	use	NOUN
ftr-353	836	9	in	in	ADP
ftr-353	836	10	aircraft	aircraft	NOUN
ftr-353	836	11	engines	engine	NOUN
ftr-353	836	12	.	.	PUNCT
ftr-353	837	1	no	no	DET
ftr-353	837	2	one	one	NOUN
ftr-353	837	3	was	be	AUX
ftr-353	837	4	actually	actually	ADV
ftr-353	837	5	injured	injure	VERB
ftr-353	837	6	as	as	ADP
ftr-353	837	7	a	a	DET
ftr-353	837	8	result	result	NOUN
ftr-353	837	9	of	of	ADP
ftr-353	837	10	the	the	DET
ftr-353	837	11	defects	defect	NOUN
ftr-353	837	12	,	,	PUNCT
ftr-353	837	13	but	but	CCONJ
ftr-353	837	14	the	the	DET
ftr-353	837	15	taxpayer	taxpayer	NOUN
ftr-353	837	16	suffered	suffer	VERB
ftr-353	837	17	losses	loss	NOUN
ftr-353	837	18	in	in	ADP
ftr-353	837	19	actions	action	NOUN
ftr-353	837	20	by	by	ADP
ftr-353	837	21	distributors	distributor	NOUN
ftr-353	837	22	who	who	PRON
ftr-353	837	23	could	could	AUX
ftr-353	837	24	not	not	PART
ftr-353	837	25	sell	sell	VERB
ftr-353	837	26	the	the	DET
ftr-353	837	27	defective	defective	ADJ
ftr-353	837	28	lock	lock	NOUN
ftr-353	837	29	nuts	nut	NOUN
ftr-353	837	30	.	.	PUNCT
ftr-353	838	1	the	the	DET
ftr-353	838	2	court	court	NOUN
ftr-353	838	3	concluded	conclude	VERB
ftr-353	838	4	that	that	SCONJ
ftr-353	838	5	“	"	PUNCT
ftr-353	838	6	loss	loss	NOUN
ftr-353	838	7	of	of	ADP
ftr-353	838	8	property	property	NOUN
ftr-353	838	9	”	"	PUNCT
ftr-353	838	10	could	could	AUX
ftr-353	838	11	refer	refer	VERB
ftr-353	838	12	to	to	ADP
ftr-353	838	13	the	the	DET
ftr-353	838	14	loss	loss	NOUN
ftr-353	838	15	of	of	ADP
ftr-353	838	16	the	the	DET
ftr-353	838	17	defective	defective	ADJ
ftr-353	838	18	product	product	NOUN
ftr-353	838	19	itself	itself	PRON
ftr-353	838	20	so	so	SCONJ
ftr-353	838	21	that	that	SCONJ
ftr-353	838	22	losses	loss	NOUN
ftr-353	838	23	attributable	attributable	ADJ
ftr-353	838	24	to	to	ADP
ftr-353	838	25	settlements	settlement	NOUN
ftr-353	838	26	with	with	ADP
ftr-353	838	27	distributors	distributor	NOUN
ftr-353	838	28	who	who	PRON
ftr-353	838	29	could	could	AUX
ftr-353	838	30	not	not	PART
ftr-353	838	31	sell	sell	VERB
ftr-353	838	32	the	the	DET
ftr-353	838	33	defective	defective	ADJ
ftr-353	838	34	product	product	NOUN
ftr-353	838	35	qualified	qualify	VERB
ftr-353	838	36	under	under	ADP
ftr-353	838	37	the	the	DET
ftr-353	838	38	definition	definition	NOUN
ftr-353	838	39	of	of	ADP
ftr-353	838	40	specified	specify	VERB
ftr-353	838	41	liability	liability	NOUN
ftr-353	838	42	losses	loss	NOUN
ftr-353	838	43	.	.	PUNCT
ftr-353	839	1	the	the	DET
ftr-353	839	2	court	court	NOUN
ftr-353	839	3	also	also	ADV
ftr-353	839	4	held	hold	VERB
ftr-353	839	5	that	that	SCONJ
ftr-353	839	6	losses	loss	NOUN
ftr-353	839	7	incurred	incur	VERB
ftr-353	839	8	in	in	ADP
ftr-353	839	9	making	make	VERB
ftr-353	839	10	payments	payment	NOUN
ftr-353	839	11	to	to	ADP
ftr-353	839	12	its	its	PRON
ftr-353	839	13	pension	pension	NOUN
ftr-353	839	14	plan	plan	NOUN
ftr-353	839	15	as	as	SCONJ
ftr-353	839	16	required	require	VERB
ftr-353	839	17	by	by	ADP
ftr-353	839	18	the	the	DET
ftr-353	839	19	pbgc	pbgc	PROPN
ftr-353	839	20	were	be	AUX
ftr-353	839	21	losses	loss	NOUN
ftr-353	839	22	incurred	incur	VERB
ftr-353	839	23	under	under	ADP
ftr-353	839	24	federal	federal	ADJ
ftr-353	839	25	law	law	NOUN
ftr-353	839	26	because	because	SCONJ
ftr-353	839	27	of	of	ADP
ftr-353	839	28	the	the	DET
ftr-353	839	29	minimum	minimum	ADJ
ftr-353	839	30	funding	funding	NOUN
ftr-353	839	31	requirements	requirement	NOUN
ftr-353	839	32	of	of	ADP
ftr-353	839	33	erisa	erisa	NOUN
ftr-353	839	34	.	.	PUNCT
ftr-353	840	1	finally	finally	ADV
ftr-353	840	2	,	,	PUNCT
ftr-353	840	3	the	the	DET
ftr-353	840	4	court	court	NOUN
ftr-353	840	5	affirmed	affirm	VERB
ftr-353	840	6	lower	low	ADJ
ftr-353	840	7	court	court	NOUN
ftr-353	840	8	rulings	ruling	NOUN
ftr-353	840	9	that	that	SCONJ
ftr-353	840	10	retrospective	retrospective	ADJ
ftr-353	840	11	workers	worker	NOUN
ftr-353	840	12	compensation	compensation	NOUN
ftr-353	840	13	insurance	insurance	NOUN
ftr-353	840	14	premiums	premium	NOUN
ftr-353	840	15	,	,	PUNCT
ftr-353	840	16	including	include	VERB
ftr-353	840	17	the	the	DET
ftr-353	840	18	portion	portion	NOUN
ftr-353	840	19	of	of	ADP
ftr-353	840	20	the	the	DET
ftr-353	840	21	premiums	premium	NOUN
ftr-353	840	22	representing	represent	VERB
ftr-353	840	23	the	the	DET
ftr-353	840	24	insurance	insurance	NOUN
ftr-353	840	25	company	company	NOUN
ftr-353	840	26	’s	’s	PART
ftr-353	840	27	administrative	administrative	ADJ
ftr-353	840	28	costs	cost	NOUN
ftr-353	840	29	,	,	PUNCT
ftr-353	840	30	represented	represent	VERB
ftr-353	840	31	specified	specify	VERB
ftr-353	840	32	liability	liability	NOUN
ftr-353	840	33	losses	loss	NOUN
ftr-353	840	34	as	as	SCONJ
ftr-353	840	35	they	they	PRON
ftr-353	840	36	arose	arise	VERB
ftr-353	840	37	under	under	ADP
ftr-353	840	38	state	state	NOUN
ftr-353	840	39	workers	worker	NOUN
ftr-353	840	40	compensation	compensation	NOUN
ftr-353	840	41	laws	law	NOUN
ftr-353	840	42	.	.	PUNCT
ftr-353	841	1	i.	i.	PROPN
ftr-353	841	2	at	at	ADP
ftr-353	841	3	-	-	PUNCT
ftr-353	841	4	risk	risk	NOUN
ftr-353	841	5	and	and	CCONJ
ftr-353	841	6	passive	passive	ADJ
ftr-353	841	7	activity	activity	NOUN
ftr-353	841	8	losses	loss	NOUN
ftr-353	841	9	1	1	NUM
ftr-353	841	10	.	.	PUNCT
ftr-353	842	1	you	you	PRON
ftr-353	842	2	do	do	AUX
ftr-353	842	3	n’t	not	PART
ftr-353	842	4	need	need	VERB
ftr-353	842	5	a	a	DET
ftr-353	842	6	real	real	ADJ
ftr-353	842	7	estate	estate	NOUN
ftr-353	842	8	broker	broker	NOUN
ftr-353	842	9	’s	’s	PART
ftr-353	842	10	license	license	NOUN
ftr-353	842	11	from	from	ADP
ftr-353	842	12	the	the	DET
ftr-353	842	13	state	state	NOUN
ftr-353	842	14	to	to	PART
ftr-353	842	15	be	be	AUX
ftr-353	842	16	a	a	DET
ftr-353	842	17	real	real	ADJ
ftr-353	842	18	estate	estate	NOUN
ftr-353	842	19	broker	broker	NOUN
ftr-353	842	20	for	for	ADP
ftr-353	842	21	purposes	purpose	NOUN
ftr-353	842	22	of	of	ADP
ftr-353	842	23	§	§	PROPN
ftr-353	842	24	469	469	NUM
ftr-353	842	25	.	.	PUNCT
ftr-353	843	1	agarwal	agarwal	PROPN
ftr-353	843	2	v.	v.	PROPN
ftr-353	843	3	commissioner	commissioner	PROPN
ftr-353	843	4	,	,	PUNCT
ftr-353	843	5	t.c	t.c	PROPN
ftr-353	843	6	.	.	PROPN
ftr-353	843	7	summ	summ	PROPN
ftr-353	843	8	.	.	PUNCT
ftr-353	844	1	op	op	NOUN
ftr-353	844	2	.	.	PUNCT
ftr-353	845	1	2009	2009	NUM
ftr-353	845	2	-	-	SYM
ftr-353	845	3	29	29	NUM
ftr-353	845	4	(	(	PUNCT
ftr-353	845	5	3/2/09	3/2/09	NUM
ftr-353	845	6	)	)	PUNCT
ftr-353	845	7	.	.	PUNCT
ftr-353	846	1	the	the	DET
ftr-353	846	2	taxpayer	taxpayer	NOUN
ftr-353	846	3	,	,	PUNCT
ftr-353	846	4	who	who	PRON
ftr-353	846	5	worked	work	VERB
ftr-353	846	6	full	full	ADJ
ftr-353	846	7	-	-	PUNCT
ftr-353	846	8	time	time	NOUN
ftr-353	846	9	as	as	ADP
ftr-353	846	10	a	a	DET
ftr-353	846	11	licensed	licensed	ADJ
ftr-353	846	12	real	real	ADJ
ftr-353	846	13	estate	estate	NOUN
ftr-353	846	14	agent	agent	NOUN
ftr-353	846	15	,	,	PUNCT
ftr-353	846	16	but	but	CCONJ
ftr-353	846	17	was	be	AUX
ftr-353	846	18	not	not	PART
ftr-353	846	19	a	a	DET
ftr-353	846	20	licensed	licensed	ADJ
ftr-353	846	21	real	real	ADJ
ftr-353	846	22	estate	estate	NOUN
ftr-353	846	23	broker	broker	NOUN
ftr-353	846	24	,	,	PUNCT
ftr-353	846	25	deducted	deduct	VERB
ftr-353	846	26	losses	loss	NOUN
ftr-353	846	27	from	from	ADP
ftr-353	846	28	a	a	DET
ftr-353	846	29	real	real	ADJ
ftr-353	846	30	estate	estate	NOUN
ftr-353	846	31	rental	rental	NOUN
ftr-353	846	32	activity	activity	NOUN
ftr-353	846	33	in	in	ADP
ftr-353	846	34	which	which	PRON
ftr-353	846	35	she	she	PRON
ftr-353	846	36	materially	materially	ADV
ftr-353	846	37	participated	participate	VERB
ftr-353	846	38	against	against	ADP
ftr-353	846	39	her	her	PRON
ftr-353	846	40	compensation	compensation	NOUN
ftr-353	846	41	income	income	NOUN
ftr-353	846	42	.	.	PUNCT
ftr-353	847	1	under	under	ADP
ftr-353	847	2	§	§	PROPN
ftr-353	847	3	469(c)(7	469(c)(7	NUM
ftr-353	847	4	)	)	PUNCT
ftr-353	847	5	,	,	PUNCT
ftr-353	847	6	if	if	SCONJ
ftr-353	847	7	more	more	ADJ
ftr-353	847	8	than	than	ADP
ftr-353	847	9	one	one	NUM
ftr-353	847	10	-	-	PUNCT
ftr-353	847	11	half	half	NOUN
ftr-353	847	12	of	of	ADP
ftr-353	847	13	the	the	DET
ftr-353	847	14	personal	personal	ADJ
ftr-353	847	15	services	service	NOUN
ftr-353	847	16	performed	perform	VERB
ftr-353	847	17	by	by	ADP
ftr-353	847	18	the	the	DET
ftr-353	847	19	taxpayer	taxpayer	NOUN
ftr-353	847	20	during	during	ADP
ftr-353	847	21	the	the	DET
ftr-353	847	22	year	year	NOUN
ftr-353	847	23	are	be	AUX
ftr-353	847	24	performed	perform	VERB
ftr-353	847	25	in	in	ADP
ftr-353	847	26	one	one	NUM
ftr-353	847	27	or	or	CCONJ
ftr-353	847	28	more	more	ADJ
ftr-353	847	29	real	real	ADJ
ftr-353	847	30	property	property	NOUN
ftr-353	847	31	trades	trade	NOUN
ftr-353	847	32	or	or	CCONJ
ftr-353	847	33	businesses	business	NOUN
ftr-353	847	34	in	in	ADP
ftr-353	847	35	which	which	PRON
ftr-353	847	36	the	the	DET
ftr-353	847	37	taxpayer	taxpayer	NOUN
ftr-353	847	38	materially	materially	ADV
ftr-353	847	39	participates	participate	VERB
ftr-353	847	40	and	and	CCONJ
ftr-353	847	41	the	the	DET
ftr-353	847	42	taxpayer	taxpayer	NOUN
ftr-353	847	43	performs	perform	VERB
ftr-353	847	44	more	more	ADJ
ftr-353	847	45	than	than	ADP
ftr-353	847	46	750	750	NUM
ftr-353	847	47	hours	hour	NOUN
ftr-353	847	48	of	of	ADP
ftr-353	847	49	services	service	NOUN
ftr-353	847	50	in	in	ADP
ftr-353	847	51	such	such	ADJ
ftr-353	847	52	activities	activity	NOUN
ftr-353	847	53	,	,	PUNCT
ftr-353	847	54	then	then	ADV
ftr-353	847	55	any	any	DET
ftr-353	847	56	real	real	ADJ
ftr-353	847	57	property	property	NOUN
ftr-353	847	58	rental	rental	NOUN
ftr-353	847	59	activity	activity	NOUN
ftr-353	847	60	in	in	ADP
ftr-353	847	61	which	which	PRON
ftr-353	847	62	the	the	DET
ftr-353	847	63	taxpayer	taxpayer	NOUN
ftr-353	847	64	materially	materially	ADV
ftr-353	847	65	participates	participate	VERB
ftr-353	847	66	is	be	AUX
ftr-353	847	67	not	not	PART
ftr-353	847	68	treated	treat	VERB
ftr-353	847	69	as	as	ADP
ftr-353	847	70	a	a	DET
ftr-353	847	71	per	per	X
ftr-353	847	72	se	se	X
ftr-353	847	73	passive	passive	ADJ
ftr-353	847	74	activity	activity	NOUN
ftr-353	847	75	,	,	PUNCT
ftr-353	847	76	and	and	CCONJ
ftr-353	847	77	losses	loss	NOUN
ftr-353	847	78	are	be	AUX
ftr-353	847	79	fully	fully	ADV
ftr-353	847	80	deductible	deductible	ADJ
ftr-353	847	81	against	against	ADP
ftr-353	847	82	the	the	DET
ftr-353	847	83	taxpayer	taxpayer	NOUN
ftr-353	847	84	’s	’s	PART
ftr-353	847	85	income	income	NOUN
ftr-353	847	86	from	from	ADP
ftr-353	847	87	all	all	DET
ftr-353	847	88	sources	source	NOUN
ftr-353	847	89	.	.	PUNCT
ftr-353	848	1	section	section	NOUN
ftr-353	848	2	469(c)(7)(c	469(c)(7)(c	PROPN
ftr-353	848	3	)	)	PUNCT
ftr-353	848	4	defines	define	VERB
ftr-353	848	5	a	a	DET
ftr-353	848	6	real	real	ADJ
ftr-353	848	7	property	property	NOUN
ftr-353	848	8	trade	trade	NOUN
ftr-353	848	9	or	or	CCONJ
ftr-353	848	10	business	business	NOUN
ftr-353	848	11	as	as	ADP
ftr-353	848	12	any	any	DET
ftr-353	848	13	real	real	ADJ
ftr-353	848	14	property	property	NOUN
ftr-353	848	15	development	development	NOUN
ftr-353	848	16	,	,	PUNCT
ftr-353	848	17	redevelopment	redevelopment	NOUN
ftr-353	848	18	,	,	PUNCT
ftr-353	848	19	construction	construction	NOUN
ftr-353	848	20	,	,	PUNCT
ftr-353	848	21	acquisition	acquisition	NOUN
ftr-353	848	22	,	,	PUNCT
ftr-353	848	23	conversion	conversion	NOUN
ftr-353	848	24	,	,	PUNCT
ftr-353	848	25	rental	rental	NOUN
ftr-353	848	26	,	,	PUNCT
ftr-353	848	27	management	management	NOUN
ftr-353	848	28	,	,	PUNCT
ftr-353	848	29	leasing	leasing	NOUN
ftr-353	848	30	,	,	PUNCT
ftr-353	848	31	or	or	CCONJ
ftr-353	848	32	brokerage	brokerage	NOUN
ftr-353	848	33	business	business	NOUN
ftr-353	848	34	.	.	PUNCT
ftr-353	849	1	special	special	ADJ
ftr-353	849	2	trial	trial	NOUN
ftr-353	849	3	judge	judge	NOUN
ftr-353	849	4	dean	dean	PROPN
ftr-353	849	5	held	hold	VERB
ftr-353	849	6	that	that	SCONJ
ftr-353	849	7	for	for	ADP
ftr-353	849	8	purposes	purpose	NOUN
ftr-353	849	9	of	of	ADP
ftr-353	849	10	§	§	PROPN
ftr-353	849	11	469(c)(7	469(c)(7	PROPN
ftr-353	849	12	)	)	PUNCT
ftr-353	849	13	,	,	PUNCT
ftr-353	849	14	the	the	DET
ftr-353	849	15	“	"	PUNCT
ftr-353	849	16	business	business	NOUN
ftr-353	849	17	”	"	PUNCT
ftr-353	849	18	of	of	ADP
ftr-353	849	19	a	a	DET
ftr-353	849	20	real	real	ADJ
ftr-353	849	21	estate	estate	NOUN
ftr-353	849	22	broker	broker	NOUN
ftr-353	849	23	includes	include	VERB
ftr-353	849	24	,	,	PUNCT
ftr-353	849	25	but	but	CCONJ
ftr-353	849	26	is	be	AUX
ftr-353	849	27	not	not	PART
ftr-353	849	28	limited	limit	VERB
ftr-353	849	29	to	to	ADP
ftr-353	849	30	:	:	PUNCT
ftr-353	849	31	(	(	PUNCT
ftr-353	849	32	1	1	X
ftr-353	849	33	)	)	PUNCT
ftr-353	849	34	selling	selling	NOUN
ftr-353	849	35	,	,	PUNCT
ftr-353	849	36	exchanging	exchange	VERB
ftr-353	849	37	,	,	PUNCT
ftr-353	849	38	purchasing	purchasing	NOUN
ftr-353	849	39	,	,	PUNCT
ftr-353	849	40	renting	renting	NOUN
ftr-353	849	41	,	,	PUNCT
ftr-353	849	42	or	or	CCONJ
ftr-353	849	43	leasing	lease	VERB
ftr-353	849	44	real	real	ADJ
ftr-353	849	45	property	property	NOUN
ftr-353	849	46	;	;	PUNCT
ftr-353	849	47	(	(	PUNCT
ftr-353	849	48	2	2	X
ftr-353	849	49	)	)	PUNCT
ftr-353	849	50	offering	offer	VERB
ftr-353	849	51	to	to	PART
ftr-353	849	52	do	do	VERB
ftr-353	849	53	those	those	DET
ftr-353	849	54	activities	activity	NOUN
ftr-353	849	55	;	;	PUNCT
ftr-353	849	56	(	(	PUNCT
ftr-353	849	57	3	3	X
ftr-353	849	58	)	)	PUNCT
ftr-353	849	59	negotiating	negotiate	VERB
ftr-353	849	60	the	the	DET
ftr-353	849	61	terms	term	NOUN
ftr-353	849	62	of	of	ADP
ftr-353	849	63	a	a	DET
ftr-353	849	64	real	real	ADJ
ftr-353	849	65	estate	estate	NOUN
ftr-353	849	66	contract	contract	NOUN
ftr-353	849	67	;	;	PUNCT
ftr-353	849	68	(	(	PUNCT
ftr-353	849	69	4	4	X
ftr-353	849	70	)	)	PUNCT
ftr-353	849	71	listing	listing	NOUN
ftr-353	849	72	of	of	ADP
ftr-353	849	73	real	real	ADJ
ftr-353	849	74	property	property	NOUN
ftr-353	849	75	for	for	ADP
ftr-353	849	76	sale	sale	NOUN
ftr-353	849	77	,	,	PUNCT
ftr-353	849	78	lease	lease	NOUN
ftr-353	849	79	,	,	PUNCT
ftr-353	849	80	or	or	CCONJ
ftr-353	849	81	exchange	exchange	NOUN
ftr-353	849	82	;	;	PUNCT
ftr-353	849	83	or	or	CCONJ
ftr-353	849	84	(	(	PUNCT
ftr-353	849	85	5	5	X
ftr-353	849	86	)	)	PUNCT
ftr-353	849	87	procuring	procure	VERB
ftr-353	849	88	prospective	prospective	ADJ
ftr-353	849	89	sellers	seller	NOUN
ftr-353	849	90	,	,	PUNCT
ftr-353	849	91	purchasers	purchaser	NOUN
ftr-353	849	92	,	,	PUNCT
ftr-353	849	93	lessors	lessor	NOUN
ftr-353	849	94	,	,	PUNCT
ftr-353	849	95	or	or	CCONJ
ftr-353	849	96	lessees	lessee	NOUN
ftr-353	849	97	.	.	PUNCT
ftr-353	850	1	under	under	ADP
ftr-353	850	2	this	this	DET
ftr-353	850	3	standard	standard	NOUN
ftr-353	850	4	,	,	PUNCT
ftr-353	850	5	a	a	DET
ftr-353	850	6	licensed	licensed	ADJ
ftr-353	850	7	real	real	ADJ
ftr-353	850	8	estate	estate	NOUN
ftr-353	850	9	agent	agent	NOUN
ftr-353	850	10	qualifies	qualify	VERB
ftr-353	850	11	as	as	ADP
ftr-353	850	12	a	a	DET
ftr-353	850	13	real	real	ADJ
ftr-353	850	14	estate	estate	NOUN
ftr-353	850	15	broker	broker	NOUN
ftr-353	850	16	for	for	ADP
ftr-353	850	17	123	123	NUM
ftr-353	850	18	florida	florida	PROPN
ftr-353	850	19	tax	tax	NOUN
ftr-353	850	20	review	review	NOUN
ftr-353	850	21	[	[	X
ftr-353	850	22	vol	vol	NOUN
ftr-353	850	23	.	.	PUNCT
ftr-353	851	1	10	10	NUM
ftr-353	851	2	:	:	PUNCT
ftr-353	851	3	si	si	NOUN
ftr-353	851	4	purposes	purpose	NOUN
ftr-353	851	5	of	of	ADP
ftr-353	851	6	§	§	PROPN
ftr-353	851	7	469(c)(7	469(c)(7	PROPN
ftr-353	851	8	)	)	PUNCT
ftr-353	851	9	,	,	PUNCT
ftr-353	851	10	even	even	ADV
ftr-353	851	11	if	if	SCONJ
ftr-353	851	12	the	the	DET
ftr-353	851	13	agent	agent	NOUN
ftr-353	851	14	is	be	AUX
ftr-353	851	15	not	not	PART
ftr-353	851	16	a	a	DET
ftr-353	851	17	licensed	licensed	ADJ
ftr-353	851	18	real	real	ADJ
ftr-353	851	19	estate	estate	NOUN
ftr-353	851	20	broker	broker	NOUN
ftr-353	851	21	under	under	ADP
ftr-353	851	22	state	state	NOUN
ftr-353	851	23	law	law	NOUN
ftr-353	851	24	.	.	PUNCT
ftr-353	852	1	2	2	X
ftr-353	852	2	.	.	X
ftr-353	852	3	rock	rock	NOUN
ftr-353	852	4	,	,	PUNCT
ftr-353	852	5	hammer	hammer	NOUN
ftr-353	852	6	,	,	PUNCT
ftr-353	852	7	warehouse	warehouse	NOUN
ftr-353	852	8	–	–	PUNCT
ftr-353	852	9	these	these	DET
ftr-353	852	10	activities	activity	NOUN
ftr-353	852	11	are	be	AUX
ftr-353	852	12	not	not	PART
ftr-353	852	13	an	an	DET
ftr-353	852	14	economic	economic	ADJ
ftr-353	852	15	unit	unit	NOUN
ftr-353	852	16	.	.	PUNCT
ftr-353	853	1	senra	senra	NOUN
ftr-353	853	2	v.	v.	PROPN
ftr-353	853	3	commissioner	commissioner	PROPN
ftr-353	853	4	,	,	PUNCT
ftr-353	853	5	t.c	t.c	PROPN
ftr-353	853	6	.	.	PROPN
ftr-353	853	7	memo	memo	NOUN
ftr-353	853	8	.	.	PUNCT
ftr-353	854	1	2009	2009	NUM
ftr-353	854	2	-	-	SYM
ftr-353	854	3	79	79	NUM
ftr-353	854	4	(	(	PUNCT
ftr-353	854	5	4/15/09	4/15/09	NUM
ftr-353	854	6	)	)	PUNCT
ftr-353	854	7	.	.	PUNCT
ftr-353	855	1	the	the	DET
ftr-353	855	2	taxpayer	taxpayer	NOUN
ftr-353	855	3	owned	own	VERB
ftr-353	855	4	a	a	DET
ftr-353	855	5	warehouse	warehouse	NOUN
ftr-353	855	6	through	through	ADP
ftr-353	855	7	a	a	DET
ftr-353	855	8	disregarded	disregarded	ADJ
ftr-353	855	9	llc	llc	NOUN
ftr-353	855	10	,	,	PUNCT
ftr-353	855	11	which	which	PRON
ftr-353	855	12	leased	lease	VERB
ftr-353	855	13	the	the	DET
ftr-353	855	14	warehouse	warehouse	NOUN
ftr-353	855	15	to	to	ADP
ftr-353	855	16	a	a	DET
ftr-353	855	17	c	c	NOUN
ftr-353	855	18	corporation	corporation	NOUN
ftr-353	855	19	,	,	PUNCT
ftr-353	855	20	86.75	86.75	NUM
ftr-353	855	21	percent	percent	NOUN
ftr-353	855	22	of	of	ADP
ftr-353	855	23	which	which	PRON
ftr-353	855	24	was	be	AUX
ftr-353	855	25	owned	own	VERB
ftr-353	855	26	by	by	ADP
ftr-353	855	27	the	the	DET
ftr-353	855	28	taxpayer	taxpayer	NOUN
ftr-353	855	29	and	and	CCONJ
ftr-353	855	30	which	which	PRON
ftr-353	855	31	employed	employ	VERB
ftr-353	855	32	the	the	DET
ftr-353	855	33	taxpayer	taxpayer	NOUN
ftr-353	855	34	.	.	PUNCT
ftr-353	856	1	the	the	DET
ftr-353	856	2	taxpayer	taxpayer	NOUN
ftr-353	856	3	deducted	deduct	VERB
ftr-353	856	4	losses	loss	NOUN
ftr-353	856	5	from	from	ADP
ftr-353	856	6	the	the	DET
ftr-353	856	7	rental	rental	ADJ
ftr-353	856	8	activity	activity	NOUN
ftr-353	856	9	against	against	ADP
ftr-353	856	10	his	his	PRON
ftr-353	856	11	salary	salary	NOUN
ftr-353	856	12	from	from	ADP
ftr-353	856	13	the	the	DET
ftr-353	856	14	c	c	PROPN
ftr-353	856	15	corporation	corporation	NOUN
ftr-353	856	16	,	,	PUNCT
ftr-353	856	17	claiming	claim	VERB
ftr-353	856	18	that	that	SCONJ
ftr-353	856	19	the	the	DET
ftr-353	856	20	warehouse	warehouse	NOUN
ftr-353	856	21	leasing	leasing	NOUN
ftr-353	856	22	and	and	CCONJ
ftr-353	856	23	employment	employment	NOUN
ftr-353	856	24	by	by	ADP
ftr-353	856	25	the	the	DET
ftr-353	856	26	c	c	PROPN
ftr-353	856	27	corporation	corporation	NOUN
ftr-353	856	28	was	be	AUX
ftr-353	856	29	a	a	DET
ftr-353	856	30	single	single	ADJ
ftr-353	856	31	activity	activity	NOUN
ftr-353	856	32	under	under	ADP
ftr-353	856	33	reg	reg	NOUN
ftr-353	856	34	.	.	PUNCT
ftr-353	857	1	§	§	PROPN
ftr-353	857	2	1.469	1.469	NUM
ftr-353	857	3	-	-	SYM
ftr-353	857	4	4	4	NUM
ftr-353	857	5	.	.	PUNCT
ftr-353	858	1	the	the	DET
ftr-353	858	2	tax	tax	NOUN
ftr-353	858	3	court	court	NOUN
ftr-353	858	4	(	(	PUNCT
ftr-353	858	5	judge	judge	PROPN
ftr-353	858	6	chabot	chabot	PROPN
ftr-353	858	7	)	)	PUNCT
ftr-353	858	8	held	hold	VERB
ftr-353	858	9	that	that	SCONJ
ftr-353	858	10	the	the	DET
ftr-353	858	11	warehouse	warehouse	NOUN
ftr-353	858	12	activity	activity	NOUN
ftr-353	858	13	could	could	AUX
ftr-353	858	14	not	not	PART
ftr-353	858	15	be	be	AUX
ftr-353	858	16	grouped	group	VERB
ftr-353	858	17	with	with	ADP
ftr-353	858	18	the	the	DET
ftr-353	858	19	c	c	PROPN
ftr-353	858	20	corporation	corporation	NOUN
ftr-353	858	21	activity	activity	NOUN
ftr-353	858	22	.	.	PUNCT
ftr-353	859	1	reg	reg	NOUN
ftr-353	859	2	.	.	PUNCT
ftr-353	860	1	§	§	PROPN
ftr-353	860	2	1.469	1.469	NUM
ftr-353	860	3	-	-	SYM
ftr-353	860	4	4(d)(5)(ii	4(d)(5)(ii	NUM
ftr-353	860	5	)	)	PUNCT
ftr-353	860	6	permits	permit	VERB
ftr-353	860	7	an	an	DET
ftr-353	860	8	activity	activity	NOUN
ftr-353	860	9	that	that	PRON
ftr-353	860	10	a	a	DET
ftr-353	860	11	taxpayer	taxpayer	NOUN
ftr-353	860	12	conducts	conduct	VERB
ftr-353	860	13	through	through	ADP
ftr-353	860	14	a	a	DET
ftr-353	860	15	c	c	NOUN
ftr-353	860	16	corporation	corporation	NOUN
ftr-353	860	17	to	to	PART
ftr-353	860	18	be	be	AUX
ftr-353	860	19	grouped	group	VERB
ftr-353	860	20	with	with	ADP
ftr-353	860	21	another	another	DET
ftr-353	860	22	activity	activity	NOUN
ftr-353	860	23	only	only	ADV
ftr-353	860	24	for	for	ADP
ftr-353	860	25	the	the	DET
ftr-353	860	26	purposes	purpose	NOUN
ftr-353	860	27	of	of	ADP
ftr-353	860	28	determining	determine	VERB
ftr-353	860	29	whether	whether	SCONJ
ftr-353	860	30	the	the	DET
ftr-353	860	31	taxpayer	taxpayer	NOUN
ftr-353	860	32	materially	materially	ADV
ftr-353	860	33	or	or	CCONJ
ftr-353	860	34	significantly	significantly	ADV
ftr-353	860	35	participates	participate	VERB
ftr-353	860	36	in	in	ADP
ftr-353	860	37	the	the	DET
ftr-353	860	38	other	other	ADJ
ftr-353	860	39	activity	activity	NOUN
ftr-353	860	40	.	.	PUNCT
ftr-353	861	1	otherwise	otherwise	ADV
ftr-353	861	2	,	,	PUNCT
ftr-353	861	3	an	an	DET
ftr-353	861	4	activity	activity	NOUN
ftr-353	861	5	conducted	conduct	VERB
ftr-353	861	6	through	through	ADP
ftr-353	861	7	a	a	DET
ftr-353	861	8	c	c	NOUN
ftr-353	861	9	corporation	corporation	NOUN
ftr-353	861	10	may	may	AUX
ftr-353	861	11	not	not	PART
ftr-353	861	12	be	be	AUX
ftr-353	861	13	grouped	group	VERB
ftr-353	861	14	with	with	ADP
ftr-353	861	15	another	another	DET
ftr-353	861	16	activity	activity	NOUN
ftr-353	861	17	.	.	PUNCT
ftr-353	862	1	thus	thus	ADV
ftr-353	862	2	,	,	PUNCT
ftr-353	862	3	the	the	DET
ftr-353	862	4	warehouse	warehouse	NOUN
ftr-353	862	5	activity	activity	NOUN
ftr-353	862	6	losses	loss	NOUN
ftr-353	862	7	could	could	AUX
ftr-353	862	8	not	not	PART
ftr-353	862	9	be	be	AUX
ftr-353	862	10	deducted	deduct	VERB
ftr-353	862	11	against	against	ADP
ftr-353	862	12	the	the	DET
ftr-353	862	13	salary	salary	NOUN
ftr-353	862	14	from	from	ADP
ftr-353	862	15	the	the	DET
ftr-353	862	16	c	c	PROPN
ftr-353	862	17	corporation	corporation	NOUN
ftr-353	862	18	.	.	PUNCT
ftr-353	863	1	the	the	DET
ftr-353	863	2	court	court	NOUN
ftr-353	863	3	also	also	ADV
ftr-353	863	4	noted	note	VERB
ftr-353	863	5	that	that	SCONJ
ftr-353	863	6	although	although	SCONJ
ftr-353	863	7	the	the	DET
ftr-353	863	8	taxpayers	taxpayer	NOUN
ftr-353	863	9	may	may	AUX
ftr-353	863	10	have	have	AUX
ftr-353	863	11	undertaken	undertake	VERB
ftr-353	863	12	their	their	PRON
ftr-353	863	13	activities	activity	NOUN
ftr-353	863	14	with	with	ADP
ftr-353	863	15	a	a	DET
ftr-353	863	16	different	different	ADJ
ftr-353	863	17	structure	structure	NOUN
ftr-353	863	18	that	that	PRON
ftr-353	863	19	would	would	AUX
ftr-353	863	20	have	have	AUX
ftr-353	863	21	permitted	permit	VERB
ftr-353	863	22	use	use	NOUN
ftr-353	863	23	of	of	ADP
ftr-353	863	24	the	the	DET
ftr-353	863	25	losses	loss	NOUN
ftr-353	863	26	,	,	PUNCT
ftr-353	863	27	they	they	PRON
ftr-353	863	28	are	be	AUX
ftr-353	863	29	bound	bind	VERB
ftr-353	863	30	by	by	ADP
ftr-353	863	31	the	the	DET
ftr-353	863	32	form	form	NOUN
ftr-353	863	33	of	of	ADP
ftr-353	863	34	the	the	DET
ftr-353	863	35	business	business	NOUN
ftr-353	863	36	they	they	PRON
ftr-353	863	37	adopted	adopt	VERB
ftr-353	863	38	.	.	PUNCT
ftr-353	864	1	3	3	X
ftr-353	864	2	.	.	NUM
ftr-353	864	3	limited	limit	VERB
ftr-353	864	4	liability	liability	NOUN
ftr-353	864	5	partnership	partnership	NOUN
ftr-353	864	6	and	and	CCONJ
ftr-353	864	7	limited	limited	ADJ
ftr-353	864	8	liability	liability	NOUN
ftr-353	864	9	company	company	NOUN
ftr-353	864	10	membership	membership	NOUN
ftr-353	864	11	interests	interest	NOUN
ftr-353	864	12	are	be	AUX
ftr-353	864	13	not	not	PART
ftr-353	864	14	presumptively	presumptively	ADV
ftr-353	864	15	limited	limited	ADJ
ftr-353	864	16	partnership	partnership	NOUN
ftr-353	864	17	interests	interest	NOUN
ftr-353	864	18	under	under	ADP
ftr-353	864	19	the	the	DET
ftr-353	864	20	passive	passive	ADJ
ftr-353	864	21	activity	activity	NOUN
ftr-353	864	22	loss	loss	NOUN
ftr-353	864	23	rules	rule	NOUN
ftr-353	864	24	.	.	PUNCT
ftr-353	865	1	garnett	garnett	PROPN
ftr-353	865	2	v.	v.	PROPN
ftr-353	865	3	commissioner	commissioner	PROPN
ftr-353	865	4	,	,	PUNCT
ftr-353	865	5	132	132	NUM
ftr-353	865	6	t.c	t.c	PROPN
ftr-353	865	7	.	.	PUNCT
ftr-353	866	1	no	no	INTJ
ftr-353	866	2	.	.	NOUN
ftr-353	866	3	19	19	NUM
ftr-353	866	4	(	(	PUNCT
ftr-353	866	5	6/30/09	6/30/09	NUM
ftr-353	866	6	)	)	PUNCT
ftr-353	866	7	.	.	PUNCT
ftr-353	867	1	the	the	DET
ftr-353	867	2	taxpayers	taxpayer	NOUN
ftr-353	867	3	held	hold	VERB
ftr-353	867	4	a	a	DET
ftr-353	867	5	number	number	NOUN
ftr-353	867	6	of	of	ADP
ftr-353	867	7	direct	direct	ADJ
ftr-353	867	8	and	and	CCONJ
ftr-353	867	9	indirect	indirect	ADJ
ftr-353	867	10	interests	interest	NOUN
ftr-353	867	11	in	in	ADP
ftr-353	867	12	limited	limited	ADJ
ftr-353	867	13	liability	liability	NOUN
ftr-353	867	14	partnerships	partnership	NOUN
ftr-353	867	15	and	and	CCONJ
ftr-353	867	16	llcs	llcs	NOUN
ftr-353	867	17	that	that	PRON
ftr-353	867	18	were	be	AUX
ftr-353	867	19	engaged	engage	VERB
ftr-353	867	20	in	in	ADP
ftr-353	867	21	agribusiness	agribusiness	NOUN
ftr-353	867	22	.	.	PUNCT
ftr-353	868	1	section	section	NOUN
ftr-353	868	2	469(h)(2	469(h)(2	NUM
ftr-353	868	3	)	)	PUNCT
ftr-353	868	4	provides	provide	VERB
ftr-353	868	5	that	that	SCONJ
ftr-353	868	6	a	a	DET
ftr-353	868	7	limited	limited	ADJ
ftr-353	868	8	partnership	partnership	NOUN
ftr-353	868	9	interest	interest	NOUN
ftr-353	868	10	will	will	AUX
ftr-353	868	11	not	not	PART
ftr-353	868	12	be	be	AUX
ftr-353	868	13	treated	treat	VERB
ftr-353	868	14	as	as	ADP
ftr-353	868	15	an	an	DET
ftr-353	868	16	interest	interest	NOUN
ftr-353	868	17	with	with	ADP
ftr-353	868	18	respect	respect	NOUN
ftr-353	868	19	to	to	ADP
ftr-353	868	20	which	which	PRON
ftr-353	868	21	a	a	DET
ftr-353	868	22	taxpayer	taxpayer	NOUN
ftr-353	868	23	is	be	AUX
ftr-353	868	24	a	a	DET
ftr-353	868	25	material	material	ADJ
ftr-353	868	26	participant	participant	NOUN
ftr-353	868	27	,	,	PUNCT
ftr-353	868	28	except	except	SCONJ
ftr-353	868	29	as	as	SCONJ
ftr-353	868	30	provided	provide	VERB
ftr-353	868	31	in	in	ADP
ftr-353	868	32	regulations	regulation	NOUN
ftr-353	868	33	.	.	PUNCT
ftr-353	869	1	temp	temp	NOUN
ftr-353	869	2	.	.	PUNCT
ftr-353	870	1	reg	reg	PROPN
ftr-353	870	2	.	.	PUNCT
ftr-353	871	1	§	§	PROPN
ftr-353	871	2	1.469	1.469	NUM
ftr-353	871	3	-	-	SYM
ftr-353	871	4	5t(e	5t(e	NUM
ftr-353	871	5	)	)	PUNCT
ftr-353	871	6	provides	provide	VERB
ftr-353	871	7	that	that	SCONJ
ftr-353	871	8	a	a	DET
ftr-353	871	9	limited	limited	ADJ
ftr-353	871	10	partner	partner	NOUN
ftr-353	871	11	materially	materially	ADV
ftr-353	871	12	participates	participate	VERB
ftr-353	871	13	in	in	ADP
ftr-353	871	14	a	a	DET
ftr-353	871	15	partnership	partnership	NOUN
ftr-353	871	16	activity	activity	NOUN
ftr-353	871	17	only	only	ADV
ftr-353	871	18	if	if	SCONJ
ftr-353	871	19	(	(	PUNCT
ftr-353	871	20	1	1	X
ftr-353	871	21	)	)	PUNCT
ftr-353	871	22	the	the	DET
ftr-353	871	23	taxpayer	taxpayer	NOUN
ftr-353	871	24	devotes	devote	VERB
ftr-353	871	25	more	more	ADJ
ftr-353	871	26	than	than	ADP
ftr-353	871	27	500	500	NUM
ftr-353	871	28	hours	hour	NOUN
ftr-353	871	29	to	to	ADP
ftr-353	871	30	the	the	DET
ftr-353	871	31	activity	activity	NOUN
ftr-353	871	32	in	in	ADP
ftr-353	871	33	the	the	DET
ftr-353	871	34	year	year	NOUN
ftr-353	871	35	,	,	PUNCT
ftr-353	871	36	(	(	PUNCT
ftr-353	871	37	2	2	X
ftr-353	871	38	)	)	PUNCT
ftr-353	871	39	the	the	DET
ftr-353	871	40	taxpayer	taxpayer	NOUN
ftr-353	871	41	materially	materially	ADV
ftr-353	871	42	participated	participate	VERB
ftr-353	871	43	in	in	ADP
ftr-353	871	44	the	the	DET
ftr-353	871	45	activity	activity	NOUN
ftr-353	871	46	for	for	ADP
ftr-353	871	47	five	five	NUM
ftr-353	871	48	of	of	ADP
ftr-353	871	49	the	the	DET
ftr-353	871	50	preceding	precede	VERB
ftr-353	871	51	ten	ten	NUM
ftr-353	871	52	taxable	taxable	ADJ
ftr-353	871	53	years	year	NOUN
ftr-353	871	54	,	,	PUNCT
ftr-353	871	55	or	or	CCONJ
ftr-353	871	56	(	(	PUNCT
ftr-353	871	57	6	6	NUM
ftr-353	871	58	)	)	PUNCT
ftr-353	871	59	the	the	DET
ftr-353	871	60	activity	activity	NOUN
ftr-353	871	61	is	be	AUX
ftr-353	871	62	a	a	DET
ftr-353	871	63	personal	personal	ADJ
ftr-353	871	64	service	service	NOUN
ftr-353	871	65	activity	activity	NOUN
ftr-353	871	66	in	in	ADP
ftr-353	871	67	which	which	PRON
ftr-353	871	68	the	the	DET
ftr-353	871	69	taxpayer	taxpayer	NOUN
ftr-353	871	70	materially	materially	ADV
ftr-353	871	71	participated	participate	VERB
ftr-353	871	72	for	for	ADP
ftr-353	871	73	any	any	DET
ftr-353	871	74	three	three	NUM
ftr-353	871	75	preceding	precede	VERB
ftr-353	871	76	years	year	NOUN
ftr-353	871	77	.	.	PUNCT
ftr-353	872	1	temp	temp	NOUN
ftr-353	872	2	.	.	PUNCT
ftr-353	873	1	reg	reg	PROPN
ftr-353	873	2	.	.	PUNCT
ftr-353	874	1	§	§	PROPN
ftr-353	874	2	1.469	1.469	NUM
ftr-353	874	3	-	-	PUNCT
ftr-353	874	4	5t(e)(3	5t(e)(3	NUM
ftr-353	874	5	)	)	PUNCT
ftr-353	874	6	defines	define	VERB
ftr-353	874	7	a	a	DET
ftr-353	874	8	limited	limited	ADJ
ftr-353	874	9	partnership	partnership	NOUN
ftr-353	874	10	interest	interest	NOUN
ftr-353	874	11	as	as	ADP
ftr-353	874	12	an	an	DET
ftr-353	874	13	interest	interest	NOUN
ftr-353	874	14	designated	designate	VERB
ftr-353	874	15	as	as	ADP
ftr-353	874	16	a	a	DET
ftr-353	874	17	limited	limited	ADJ
ftr-353	874	18	partner	partner	NOUN
ftr-353	874	19	interest	interest	NOUN
ftr-353	874	20	in	in	ADP
ftr-353	874	21	a	a	DET
ftr-353	874	22	partnership	partnership	NOUN
ftr-353	874	23	agreement	agreement	NOUN
ftr-353	874	24	or	or	CCONJ
ftr-353	874	25	an	an	DET
ftr-353	874	26	interest	interest	NOUN
ftr-353	874	27	for	for	ADP
ftr-353	874	28	which	which	PRON
ftr-353	874	29	the	the	DET
ftr-353	874	30	partner	partner	NOUN
ftr-353	874	31	has	have	VERB
ftr-353	874	32	limited	limit	VERB
ftr-353	874	33	liability	liability	NOUN
ftr-353	874	34	.	.	PUNCT
ftr-353	875	1	temp	temp	NOUN
ftr-353	875	2	.	.	PUNCT
ftr-353	876	1	reg	reg	PROPN
ftr-353	876	2	.	.	PUNCT
ftr-353	877	1	§	§	PROPN
ftr-353	877	2	1.469	1.469	NUM
ftr-353	877	3	-	-	SYM
ftr-353	877	4	5t(e)(3)(ii	5t(e)(3)(ii	NUM
ftr-353	877	5	)	)	PUNCT
ftr-353	877	6	has	have	VERB
ftr-353	877	7	an	an	DET
ftr-353	877	8	exception	exception	NOUN
ftr-353	877	9	from	from	ADP
ftr-353	877	10	the	the	DET
ftr-353	877	11	material	material	NOUN
ftr-353	877	12	participation	participation	NOUN
ftr-353	877	13	rule	rule	NOUN
ftr-353	877	14	for	for	ADP
ftr-353	877	15	an	an	DET
ftr-353	877	16	interest	interest	NOUN
ftr-353	877	17	of	of	ADP
ftr-353	877	18	a	a	DET
ftr-353	877	19	limited	limited	ADJ
ftr-353	877	20	partner	partner	NOUN
ftr-353	877	21	who	who	PRON
ftr-353	877	22	also	also	ADV
ftr-353	877	23	holds	hold	VERB
ftr-353	877	24	a	a	DET
ftr-353	877	25	general	general	ADJ
ftr-353	877	26	partner	partner	NOUN
ftr-353	877	27	interest	interest	NOUN
ftr-353	877	28	.	.	PUNCT
ftr-353	878	1	the	the	DET
ftr-353	878	2	court	court	NOUN
ftr-353	878	3	(	(	PUNCT
ftr-353	878	4	judge	judge	PROPN
ftr-353	878	5	thornton	thornton	PROPN
ftr-353	878	6	)	)	PUNCT
ftr-353	878	7	concluded	conclude	VERB
ftr-353	878	8	that	that	SCONJ
ftr-353	878	9	in	in	ADP
ftr-353	878	10	the	the	DET
ftr-353	878	11	case	case	NOUN
ftr-353	878	12	of	of	ADP
ftr-353	878	13	an	an	DET
ftr-353	878	14	interest	interest	NOUN
ftr-353	878	15	in	in	ADP
ftr-353	878	16	a	a	DET
ftr-353	878	17	limited	limited	ADJ
ftr-353	878	18	liability	liability	NOUN
ftr-353	878	19	partnership	partnership	NOUN
ftr-353	878	20	or	or	CCONJ
ftr-353	878	21	a	a	DET
ftr-353	878	22	limited	limited	ADJ
ftr-353	878	23	liability	liability	NOUN
ftr-353	878	24	company	company	NOUN
ftr-353	878	25	,	,	PUNCT
ftr-353	878	26	both	both	PRON
ftr-353	878	27	of	of	ADP
ftr-353	878	28	which	which	PRON
ftr-353	878	29	the	the	DET
ftr-353	878	30	court	court	NOUN
ftr-353	878	31	describes	describe	VERB
ftr-353	878	32	as	as	ADV
ftr-353	878	33	different	different	ADJ
ftr-353	878	34	from	from	ADP
ftr-353	878	35	a	a	DET
ftr-353	878	36	limited	limited	ADJ
ftr-353	878	37	partnership	partnership	NOUN
ftr-353	878	38	,	,	PUNCT
ftr-353	878	39	the	the	DET
ftr-353	878	40	interests	interest	NOUN
ftr-353	878	41	are	be	AUX
ftr-353	878	42	2010	2010	NUM
ftr-353	878	43	]	]	PUNCT
ftr-353	878	44	recent	recent	ADJ
ftr-353	878	45	developments	development	NOUN
ftr-353	878	46	in	in	ADP
ftr-353	878	47	federal	federal	ADJ
ftr-353	878	48	income	income	NOUN
ftr-353	878	49	taxation	taxation	NOUN
ftr-353	878	50	124	124	NUM
ftr-353	878	51	not	not	PART
ftr-353	878	52	to	to	PART
ftr-353	878	53	be	be	AUX
ftr-353	878	54	treated	treat	VERB
ftr-353	878	55	as	as	ADP
ftr-353	878	56	limited	limited	ADJ
ftr-353	878	57	partnership	partnership	NOUN
ftr-353	878	58	interests	interest	NOUN
ftr-353	878	59	under	under	ADP
ftr-353	878	60	§	§	PROPN
ftr-353	878	61	469(h)(2	469(h)(2	NUM
ftr-353	878	62	)	)	PUNCT
ftr-353	878	63	.	.	PUNCT
ftr-353	879	1	holders	holder	NOUN
ftr-353	879	2	of	of	ADP
ftr-353	879	3	such	such	ADJ
ftr-353	879	4	interests	interest	NOUN
ftr-353	879	5	are	be	AUX
ftr-353	879	6	not	not	PART
ftr-353	879	7	barred	bar	VERB
ftr-353	879	8	by	by	ADP
ftr-353	879	9	state	state	NOUN
ftr-353	879	10	law	law	NOUN
ftr-353	879	11	from	from	ADP
ftr-353	879	12	materially	materially	ADV
ftr-353	879	13	participating	participate	VERB
ftr-353	879	14	in	in	ADP
ftr-353	879	15	the	the	DET
ftr-353	879	16	affairs	affair	NOUN
ftr-353	879	17	of	of	ADP
ftr-353	879	18	the	the	DET
ftr-353	879	19	entity	entity	NOUN
ftr-353	879	20	and	and	CCONJ
ftr-353	879	21	thus	thus	ADV
ftr-353	879	22	hold	hold	VERB
ftr-353	879	23	their	their	PRON
ftr-353	879	24	interests	interest	NOUN
ftr-353	879	25	as	as	ADP
ftr-353	879	26	general	general	ADJ
ftr-353	879	27	partners	partner	NOUN
ftr-353	879	28	within	within	ADP
ftr-353	879	29	the	the	DET
ftr-353	879	30	meaning	meaning	NOUN
ftr-353	879	31	of	of	ADP
ftr-353	879	32	the	the	DET
ftr-353	879	33	temporary	temporary	ADJ
ftr-353	879	34	regulations	regulation	NOUN
ftr-353	879	35	.	.	PUNCT
ftr-353	880	1	thus	thus	ADV
ftr-353	880	2	,	,	PUNCT
ftr-353	880	3	whether	whether	SCONJ
ftr-353	880	4	or	or	CCONJ
ftr-353	880	5	not	not	PART
ftr-353	880	6	the	the	DET
ftr-353	880	7	taxpayer	taxpayer	NOUN
ftr-353	880	8	is	be	AUX
ftr-353	880	9	a	a	DET
ftr-353	880	10	material	material	ADJ
ftr-353	880	11	participant	participant	NOUN
ftr-353	880	12	requires	require	VERB
ftr-353	880	13	a	a	DET
ftr-353	880	14	full	full	ADJ
ftr-353	880	15	factual	factual	ADJ
ftr-353	880	16	inquiry	inquiry	NOUN
ftr-353	880	17	and	and	CCONJ
ftr-353	880	18	an	an	DET
ftr-353	880	19	llc	llc	NOUN
ftr-353	880	20	member	member	NOUN
ftr-353	880	21	can	can	AUX
ftr-353	880	22	satisfy	satisfy	VERB
ftr-353	880	23	the	the	DET
ftr-353	880	24	material	material	ADJ
ftr-353	880	25	participation	participation	NOUN
ftr-353	880	26	requirement	requirement	NOUN
ftr-353	880	27	under	under	ADP
ftr-353	880	28	any	any	PRON
ftr-353	880	29	of	of	ADP
ftr-353	880	30	the	the	DET
ftr-353	880	31	seven	seven	NUM
ftr-353	880	32	in	in	ADP
ftr-353	880	33	temp	temp	NOUN
ftr-353	880	34	.	.	PUNCT
ftr-353	881	1	reg	reg	NOUN
ftr-353	881	2	.	.	PUNCT
ftr-353	882	1	§	§	PROPN
ftr-353	882	2	1.469	1.469	NUM
ftr-353	882	3	-	-	NUM
ftr-353	882	4	5t(a	5t(a	NUM
ftr-353	882	5	)	)	PUNCT
ftr-353	882	6	.	.	PUNCT
ftr-353	883	1	(	(	PUNCT
ftr-353	883	2	a	a	X
ftr-353	883	3	)	)	PUNCT
ftr-353	883	4	the	the	DET
ftr-353	883	5	court	court	NOUN
ftr-353	883	6	of	of	ADP
ftr-353	883	7	federal	federal	ADJ
ftr-353	883	8	claims	claim	NOUN
ftr-353	883	9	agrees	agree	VERB
ftr-353	883	10	.	.	PUNCT
ftr-353	884	1	thompson	thompson	PROPN
ftr-353	884	2	v.	v.	PROPN
ftr-353	884	3	united	united	PROPN
ftr-353	884	4	states	states	PROPN
ftr-353	884	5	,	,	PUNCT
ftr-353	884	6	87	87	NUM
ftr-353	884	7	fed	feed	VERB
ftr-353	884	8	.	.	PUNCT
ftr-353	885	1	cl	cl	NOUN
ftr-353	885	2	.	.	PUNCT
ftr-353	886	1	728	728	NUM
ftr-353	886	2	(	(	PUNCT
ftr-353	886	3	7/20/09	7/20/09	NUM
ftr-353	886	4	)	)	PUNCT
ftr-353	886	5	.	.	PUNCT
ftr-353	887	1	the	the	DET
ftr-353	887	2	court	court	NOUN
ftr-353	887	3	(	(	PUNCT
ftr-353	887	4	judge	judge	NOUN
ftr-353	887	5	block	block	NOUN
ftr-353	887	6	)	)	PUNCT
ftr-353	887	7	granted	grant	VERB
ftr-353	887	8	summary	summary	NOUN
ftr-353	887	9	judgment	judgment	NOUN
ftr-353	887	10	treating	treat	VERB
ftr-353	887	11	the	the	DET
ftr-353	887	12	taxpayer	taxpayer	NOUN
ftr-353	887	13	member	member	NOUN
ftr-353	887	14	/	/	SYM
ftr-353	887	15	manager	manager	NOUN
ftr-353	887	16	of	of	ADP
ftr-353	887	17	an	an	DET
ftr-353	887	18	llc	llc	NOUN
ftr-353	887	19	as	as	ADP
ftr-353	887	20	a	a	DET
ftr-353	887	21	material	material	NOUN
ftr-353	887	22	participant	participant	NOUN
ftr-353	887	23	.	.	PUNCT
ftr-353	888	1	the	the	DET
ftr-353	888	2	taxpayer	taxpayer	NOUN
ftr-353	888	3	’s	’s	PART
ftr-353	888	4	degree	degree	NOUN
ftr-353	888	5	of	of	ADP
ftr-353	888	6	participation	participation	NOUN
ftr-353	888	7	was	be	AUX
ftr-353	888	8	stipulated	stipulate	VERB
ftr-353	888	9	and	and	CCONJ
ftr-353	888	10	the	the	DET
ftr-353	888	11	only	only	ADJ
ftr-353	888	12	question	question	NOUN
ftr-353	888	13	was	be	AUX
ftr-353	888	14	whether	whether	SCONJ
ftr-353	888	15	§	§	PROPN
ftr-353	888	16	469(h)(2	469(h)(2	NUM
ftr-353	888	17	)	)	PUNCT
ftr-353	888	18	precluded	preclude	VERB
ftr-353	888	19	treating	treat	VERB
ftr-353	888	20	the	the	DET
ftr-353	888	21	taxpayer	taxpayer	NOUN
ftr-353	888	22	as	as	ADP
ftr-353	888	23	a	a	DET
ftr-353	888	24	material	material	NOUN
ftr-353	888	25	participant	participant	NOUN
ftr-353	888	26	in	in	ADP
ftr-353	888	27	a	a	DET
ftr-353	888	28	texas	texas	PROPN
ftr-353	888	29	llc	llc	PROPN
ftr-353	888	30	.	.	PUNCT
ftr-353	889	1	the	the	DET
ftr-353	889	2	court	court	NOUN
ftr-353	889	3	noted	note	VERB
ftr-353	889	4	that	that	SCONJ
ftr-353	889	5	§	§	PROPN
ftr-353	889	6	469(h)(2	469(h)(2	X
ftr-353	889	7	)	)	PUNCT
ftr-353	889	8	treats	treat	VERB
ftr-353	889	9	limited	limited	ADJ
ftr-353	889	10	partners	partner	NOUN
ftr-353	889	11	differently	differently	ADV
ftr-353	889	12	because	because	SCONJ
ftr-353	889	13	of	of	ADP
ftr-353	889	14	an	an	DET
ftr-353	889	15	assumption	assumption	NOUN
ftr-353	889	16	that	that	SCONJ
ftr-353	889	17	limited	limited	ADJ
ftr-353	889	18	partners	partner	NOUN
ftr-353	889	19	do	do	AUX
ftr-353	889	20	not	not	PART
ftr-353	889	21	materially	materially	ADV
ftr-353	889	22	participate	participate	VERB
ftr-353	889	23	in	in	ADP
ftr-353	889	24	their	their	PRON
ftr-353	889	25	limited	limited	ADJ
ftr-353	889	26	partnerships	partnership	NOUN
ftr-353	889	27	.	.	PUNCT
ftr-353	890	1	in	in	ADP
ftr-353	890	2	an	an	DET
ftr-353	890	3	llc	llc	NOUN
ftr-353	890	4	,	,	PUNCT
ftr-353	890	5	on	on	ADP
ftr-353	890	6	the	the	DET
ftr-353	890	7	other	other	ADJ
ftr-353	890	8	hand	hand	NOUN
ftr-353	890	9	,	,	PUNCT
ftr-353	890	10	all	all	DET
ftr-353	890	11	members	member	NOUN
ftr-353	890	12	have	have	AUX
ftr-353	890	13	limited	limit	VERB
ftr-353	890	14	liability	liability	NOUN
ftr-353	890	15	but	but	CCONJ
ftr-353	890	16	members	member	NOUN
ftr-353	890	17	may	may	AUX
ftr-353	890	18	participate	participate	VERB
ftr-353	890	19	in	in	ADP
ftr-353	890	20	management	management	NOUN
ftr-353	890	21	.	.	PUNCT
ftr-353	891	1	the	the	DET
ftr-353	891	2	court	court	NOUN
ftr-353	891	3	noted	note	VERB
ftr-353	891	4	that	that	SCONJ
ftr-353	891	5	temp	temp	NOUN
ftr-353	891	6	.	.	PUNCT
ftr-353	892	1	reg	reg	NOUN
ftr-353	892	2	.	.	PUNCT
ftr-353	893	1	§	§	PROPN
ftr-353	893	2	1.4695t(e)(3	1.4695t(e)(3	NUM
ftr-353	893	3	)	)	PUNCT
ftr-353	893	4	treats	treat	VERB
ftr-353	893	5	a	a	DET
ftr-353	893	6	partnership	partnership	NOUN
ftr-353	893	7	interest	interest	NOUN
ftr-353	893	8	as	as	ADP
ftr-353	893	9	a	a	DET
ftr-353	893	10	limited	limited	ADJ
ftr-353	893	11	partner	partner	NOUN
ftr-353	893	12	interest	interest	NOUN
ftr-353	893	13	if	if	SCONJ
ftr-353	893	14	the	the	DET
ftr-353	893	15	holder	holder	NOUN
ftr-353	893	16	has	have	AUX
ftr-353	893	17	limited	limit	VERB
ftr-353	893	18	liability	liability	NOUN
ftr-353	893	19	“	"	PUNCT
ftr-353	893	20	under	under	ADP
ftr-353	893	21	the	the	DET
ftr-353	893	22	law	law	NOUN
ftr-353	893	23	of	of	ADP
ftr-353	893	24	the	the	DET
ftr-353	893	25	state	state	NOUN
ftr-353	893	26	in	in	ADP
ftr-353	893	27	which	which	PRON
ftr-353	893	28	the	the	DET
ftr-353	893	29	partnership	partnership	NOUN
ftr-353	893	30	is	be	AUX
ftr-353	893	31	organized	organize	VERB
ftr-353	893	32	.	.	PUNCT
ftr-353	893	33	”	"	PUNCT
ftr-353	894	1	the	the	DET
ftr-353	894	2	court	court	NOUN
ftr-353	894	3	held	hold	VERB
ftr-353	894	4	that	that	SCONJ
ftr-353	894	5	the	the	DET
ftr-353	894	6	quoted	quote	VERB
ftr-353	894	7	language	language	NOUN
ftr-353	894	8	applies	apply	VERB
ftr-353	894	9	only	only	ADV
ftr-353	894	10	to	to	ADP
ftr-353	894	11	an	an	DET
ftr-353	894	12	entity	entity	NOUN
ftr-353	894	13	that	that	PRON
ftr-353	894	14	is	be	AUX
ftr-353	894	15	a	a	DET
ftr-353	894	16	partnership	partnership	NOUN
ftr-353	894	17	under	under	ADP
ftr-353	894	18	state	state	NOUN
ftr-353	894	19	law	law	NOUN
ftr-353	894	20	,	,	PUNCT
ftr-353	894	21	which	which	PRON
ftr-353	894	22	does	do	AUX
ftr-353	894	23	not	not	PART
ftr-353	894	24	include	include	VERB
ftr-353	894	25	an	an	DET
ftr-353	894	26	llc	llc	NOUN
ftr-353	894	27	that	that	PRON
ftr-353	894	28	is	be	AUX
ftr-353	894	29	a	a	DET
ftr-353	894	30	different	different	ADJ
ftr-353	894	31	state	state	NOUN
ftr-353	894	32	law	law	NOUN
ftr-353	894	33	entity	entity	NOUN
ftr-353	894	34	that	that	PRON
ftr-353	894	35	is	be	AUX
ftr-353	894	36	treated	treat	VERB
ftr-353	894	37	as	as	ADP
ftr-353	894	38	a	a	DET
ftr-353	894	39	partnership	partnership	NOUN
ftr-353	894	40	for	for	ADP
ftr-353	894	41	tax	tax	NOUN
ftr-353	894	42	purposes	purpose	NOUN
ftr-353	894	43	.	.	PUNCT
ftr-353	895	1	the	the	DET
ftr-353	895	2	taxpayer	taxpayer	NOUN
ftr-353	895	3	was	be	AUX
ftr-353	895	4	both	both	CCONJ
ftr-353	895	5	a	a	DET
ftr-353	895	6	member	member	NOUN
ftr-353	895	7	and	and	CCONJ
ftr-353	895	8	manager	manager	NOUN
ftr-353	895	9	of	of	ADP
ftr-353	895	10	the	the	DET
ftr-353	895	11	llc	llc	PROPN
ftr-353	895	12	.	.	PUNCT
ftr-353	896	1	unlike	unlike	ADP
ftr-353	896	2	a	a	DET
ftr-353	896	3	limited	limited	ADJ
ftr-353	896	4	partner	partner	NOUN
ftr-353	896	5	,	,	PUNCT
ftr-353	896	6	a	a	DET
ftr-353	896	7	member	member	NOUN
ftr-353	896	8	manager	manager	NOUN
ftr-353	896	9	does	do	AUX
ftr-353	896	10	not	not	PART
ftr-353	896	11	lose	lose	VERB
ftr-353	896	12	limited	limited	ADJ
ftr-353	896	13	liability	liability	NOUN
ftr-353	896	14	by	by	ADP
ftr-353	896	15	participation	participation	NOUN
ftr-353	896	16	in	in	ADP
ftr-353	896	17	the	the	DET
ftr-353	896	18	management	management	NOUN
ftr-353	896	19	of	of	ADP
ftr-353	896	20	the	the	DET
ftr-353	896	21	llc	llc	PROPN
ftr-353	896	22	.	.	PUNCT
ftr-353	897	1	the	the	DET
ftr-353	897	2	court	court	NOUN
ftr-353	897	3	also	also	ADV
ftr-353	897	4	recognized	recognize	VERB
ftr-353	897	5	that	that	SCONJ
ftr-353	897	6	shareholders	shareholder	NOUN
ftr-353	897	7	of	of	ADP
ftr-353	897	8	an	an	DET
ftr-353	897	9	s	s	NOUN
ftr-353	897	10	corporation	corporation	NOUN
ftr-353	897	11	have	have	VERB
ftr-353	897	12	limited	limit	VERB
ftr-353	897	13	liability	liability	NOUN
ftr-353	897	14	as	as	ADP
ftr-353	897	15	shareholders	shareholder	NOUN
ftr-353	897	16	,	,	PUNCT
ftr-353	897	17	but	but	CCONJ
ftr-353	897	18	participate	participate	VERB
ftr-353	897	19	in	in	ADP
ftr-353	897	20	management	management	NOUN
ftr-353	897	21	,	,	PUNCT
ftr-353	897	22	and	and	CCONJ
ftr-353	897	23	are	be	AUX
ftr-353	897	24	not	not	PART
ftr-353	897	25	subject	subject	ADJ
ftr-353	897	26	to	to	ADP
ftr-353	897	27	being	be	AUX
ftr-353	897	28	automatically	automatically	ADV
ftr-353	897	29	treated	treat	VERB
ftr-353	897	30	as	as	ADP
ftr-353	897	31	passive	passive	ADJ
ftr-353	897	32	participants	participant	NOUN
ftr-353	897	33	.	.	PUNCT
ftr-353	898	1	the	the	DET
ftr-353	898	2	taxpayer	taxpayer	NOUN
ftr-353	898	3	,	,	PUNCT
ftr-353	898	4	therefore	therefore	ADV
ftr-353	898	5	,	,	PUNCT
ftr-353	898	6	was	be	AUX
ftr-353	898	7	“	"	PUNCT
ftr-353	898	8	able	able	ADJ
ftr-353	898	9	to	to	PART
ftr-353	898	10	demonstrate	demonstrate	VERB
ftr-353	898	11	his	his	PRON
ftr-353	898	12	material	material	ADJ
ftr-353	898	13	participation	participation	NOUN
ftr-353	898	14	in	in	ADP
ftr-353	898	15	the	the	DET
ftr-353	898	16	activity	activity	NOUN
ftr-353	898	17	by	by	ADP
ftr-353	898	18	using	use	VERB
ftr-353	898	19	all	all	DET
ftr-353	898	20	seven	seven	NUM
ftr-353	898	21	of	of	ADP
ftr-353	898	22	the	the	DET
ftr-353	898	23	temp	temp	NOUN
ftr-353	898	24	.	.	PUNCT
ftr-353	899	1	reg	reg	NOUN
ftr-353	899	2	.	.	PUNCT
ftr-353	900	1	§	§	PROPN
ftr-353	900	2	1.4695t(a	1.4695t(a	NUM
ftr-353	900	3	)	)	PUNCT
ftr-353	900	4	tests	test	NOUN
ftr-353	900	5	.	.	PUNCT
ftr-353	900	6	”	"	PUNCT
ftr-353	901	1	(	(	PUNCT
ftr-353	901	2	b	b	X
ftr-353	901	3	)	)	PUNCT
ftr-353	901	4	ditto	ditto	NOUN
ftr-353	901	5	.	.	PUNCT
ftr-353	902	1	hegarty	hegarty	PROPN
ftr-353	902	2	v.	v.	PROPN
ftr-353	902	3	commissioner	commissioner	PROPN
ftr-353	902	4	,	,	PUNCT
ftr-353	902	5	t.c	t.c	PROPN
ftr-353	902	6	.	.	PROPN
ftr-353	902	7	summ	summ	PROPN
ftr-353	902	8	.	.	PUNCT
ftr-353	903	1	op	op	NOUN
ftr-353	903	2	.	.	PUNCT
ftr-353	904	1	2009	2009	NUM
ftr-353	904	2	-	-	SYM
ftr-353	904	3	153	153	NUM
ftr-353	904	4	(	(	PUNCT
ftr-353	904	5	10/6/09	10/6/09	NUM
ftr-353	904	6	)	)	PUNCT
ftr-353	904	7	,	,	PUNCT
ftr-353	904	8	is	be	AUX
ftr-353	904	9	to	to	ADP
ftr-353	904	10	the	the	DET
ftr-353	904	11	same	same	ADJ
ftr-353	904	12	effect	effect	NOUN
ftr-353	904	13	.	.	PUNCT
ftr-353	905	1	4	4	X
ftr-353	905	2	.	.	X
ftr-353	905	3	deciding	decide	VERB
ftr-353	905	4	on	on	ADP
ftr-353	905	5	whether	whether	SCONJ
ftr-353	905	6	to	to	PART
ftr-353	905	7	uphold	uphold	VERB
ftr-353	905	8	the	the	DET
ftr-353	905	9	commissioner	commissioner	NOUN
ftr-353	905	10	’s	’s	PART
ftr-353	905	11	rejection	rejection	NOUN
ftr-353	905	12	of	of	ADP
ftr-353	905	13	this	this	DET
ftr-353	905	14	horse	horse	NOUN
ftr-353	905	15	lover	lover	NOUN
ftr-353	905	16	’s	’s	PART
ftr-353	905	17	losses	loss	NOUN
ftr-353	905	18	is	be	AUX
ftr-353	905	19	like	like	ADP
ftr-353	905	20	pulling	pull	VERB
ftr-353	905	21	teeth	tooth	NOUN
ftr-353	905	22	.	.	PUNCT
ftr-353	906	1	cunningham	cunningham	PROPN
ftr-353	906	2	v.	v.	PROPN
ftr-353	906	3	commissioner	commissioner	PROPN
ftr-353	906	4	,	,	PUNCT
ftr-353	906	5	t.c	t.c	PROPN
ftr-353	906	6	.	.	PROPN
ftr-353	906	7	memo	memo	NOUN
ftr-353	906	8	.	.	PUNCT
ftr-353	907	1	2009	2009	NUM
ftr-353	907	2	-	-	SYM
ftr-353	907	3	194	194	NUM
ftr-353	907	4	(	(	PUNCT
ftr-353	907	5	8/31/09	8/31/09	NUM
ftr-353	907	6	)	)	PUNCT
ftr-353	907	7	.	.	PUNCT
ftr-353	908	1	the	the	DET
ftr-353	908	2	taxpayer	taxpayer	NOUN
ftr-353	908	3	,	,	PUNCT
ftr-353	908	4	a	a	DET
ftr-353	908	5	new	new	PROPN
ftr-353	908	6	york	york	PROPN
ftr-353	908	7	dentist	dentist	NOUN
ftr-353	908	8	,	,	PUNCT
ftr-353	908	9	claimed	claim	VERB
ftr-353	908	10	losses	loss	NOUN
ftr-353	908	11	from	from	ADP
ftr-353	908	12	five	five	NUM
ftr-353	908	13	partnership	partnership	NOUN
ftr-353	908	14	horse	horse	NOUN
ftr-353	908	15	activities	activity	NOUN
ftr-353	908	16	in	in	ADP
ftr-353	908	17	california	california	PROPN
ftr-353	908	18	on	on	ADP
ftr-353	908	19	returns	return	NOUN
ftr-353	908	20	prepared	prepare	VERB
ftr-353	908	21	by	by	ADP
ftr-353	908	22	a	a	DET
ftr-353	908	23	tax	tax	NOUN
ftr-353	908	24	return	return	NOUN
ftr-353	908	25	preparer	preparer	NOUN
ftr-353	908	26	.	.	PUNCT
ftr-353	909	1	the	the	DET
ftr-353	909	2	court	court	NOUN
ftr-353	909	3	(	(	PUNCT
ftr-353	909	4	judge	judge	PROPN
ftr-353	909	5	cohen	cohen	PROPN
ftr-353	909	6	)	)	PUNCT
ftr-353	909	7	found	find	VERB
ftr-353	909	8	that	that	SCONJ
ftr-353	909	9	the	the	DET
ftr-353	909	10	taxpayer	taxpayer	NOUN
ftr-353	909	11	had	have	VERB
ftr-353	909	12	no	no	DET
ftr-353	909	13	knowledge	knowledge	NOUN
ftr-353	909	14	of	of	ADP
ftr-353	909	15	whether	whether	SCONJ
ftr-353	909	16	or	or	CCONJ
ftr-353	909	17	not	not	PART
ftr-353	909	18	the	the	DET
ftr-353	909	19	horse	horse	NOUN
ftr-353	909	20	activities	activity	NOUN
ftr-353	909	21	occurred	occur	VERB
ftr-353	909	22	as	as	SCONJ
ftr-353	909	23	represented	represent	VERB
ftr-353	909	24	in	in	ADP
ftr-353	909	25	the	the	DET
ftr-353	909	26	partnership	partnership	NOUN
ftr-353	909	27	returns	return	NOUN
ftr-353	909	28	.	.	PUNCT
ftr-353	910	1	he	he	PRON
ftr-353	910	2	relied	rely	VERB
ftr-353	910	3	on	on	ADP
ftr-353	910	4	representations	representation	NOUN
ftr-353	910	5	by	by	ADP
ftr-353	910	6	the	the	DET
ftr-353	910	7	return	return	NOUN
ftr-353	910	8	preparer	preparer	NOUN
ftr-353	910	9	in	in	ADP
ftr-353	910	10	deducting	deduct	VERB
ftr-353	910	11	the	the	DET
ftr-353	910	12	partnership	partnership	NOUN
ftr-353	910	13	losses	loss	NOUN
ftr-353	910	14	against	against	ADP
ftr-353	910	15	their	their	PRON
ftr-353	910	16	other	other	ADJ
ftr-353	910	17	income	income	NOUN
ftr-353	910	18	.	.	PUNCT
ftr-353	911	1	the	the	DET
ftr-353	911	2	taxpayer	taxpayer	NOUN
ftr-353	911	3	’s	’s	PART
ftr-353	911	4	suggestion	suggestion	NOUN
ftr-353	911	5	that	that	SCONJ
ftr-353	911	6	the	the	DET
ftr-353	911	7	court	court	NOUN
ftr-353	911	8	125	125	NUM
ftr-353	911	9	florida	florida	PROPN
ftr-353	911	10	tax	tax	NOUN
ftr-353	911	11	review	review	NOUN
ftr-353	911	12	[	[	X
ftr-353	911	13	vol	vol	NOUN
ftr-353	911	14	.	.	PUNCT
ftr-353	911	15	10	10	NUM
ftr-353	911	16	:	:	PUNCT
ftr-353	911	17	si	si	AUX
ftr-353	911	18	google	google	VERB
ftr-353	911	19	the	the	DET
ftr-353	911	20	return	return	NOUN
ftr-353	911	21	preparer	preparer	NOUN
ftr-353	911	22	to	to	PART
ftr-353	911	23	ascertain	ascertain	VERB
ftr-353	911	24	that	that	SCONJ
ftr-353	911	25	the	the	DET
ftr-353	911	26	taxpayer	taxpayer	NOUN
ftr-353	911	27	was	be	AUX
ftr-353	911	28	mislead	mislead	VERB
ftr-353	911	29	by	by	ADP
ftr-353	911	30	a	a	DET
ftr-353	911	31	charlatan	charlatan	NOUN
ftr-353	911	32	and	and	CCONJ
ftr-353	911	33	that	that	SCONJ
ftr-353	911	34	paying	pay	VERB
ftr-353	911	35	the	the	DET
ftr-353	911	36	tax	tax	NOUN
ftr-353	911	37	would	would	AUX
ftr-353	911	38	result	result	VERB
ftr-353	911	39	in	in	SCONJ
ftr-353	911	40	financial	financial	ADJ
ftr-353	911	41	hardship	hardship	NOUN
ftr-353	911	42	did	do	AUX
ftr-353	911	43	not	not	PART
ftr-353	911	44	impress	impress	VERB
ftr-353	911	45	judge	judge	NOUN
ftr-353	911	46	cohen	cohen	PROPN
ftr-353	911	47	,	,	PUNCT
ftr-353	911	48	and	and	CCONJ
ftr-353	911	49	the	the	DET
ftr-353	911	50	deficiency	deficiency	NOUN
ftr-353	911	51	was	be	AUX
ftr-353	911	52	upheld	uphold	VERB
ftr-353	911	53	.	.	PUNCT
ftr-353	912	1	the	the	DET
ftr-353	912	2	court	court	NOUN
ftr-353	912	3	also	also	ADV
ftr-353	912	4	rejected	reject	VERB
ftr-353	912	5	the	the	DET
ftr-353	912	6	taxpayer	taxpayer	NOUN
ftr-353	912	7	’s	’s	PART
ftr-353	912	8	argument	argument	NOUN
ftr-353	912	9	that	that	SCONJ
ftr-353	912	10	he	he	PRON
ftr-353	912	11	had	have	AUX
ftr-353	912	12	reasonable	reasonable	ADJ
ftr-353	912	13	cause	cause	NOUN
ftr-353	912	14	for	for	ADP
ftr-353	912	15	failing	fail	VERB
ftr-353	912	16	to	to	PART
ftr-353	912	17	file	file	VERB
ftr-353	912	18	a	a	DET
ftr-353	912	19	timely	timely	ADJ
ftr-353	912	20	return	return	NOUN
ftr-353	912	21	and	and	CCONJ
ftr-353	912	22	imposed	impose	VERB
ftr-353	912	23	penalties	penalty	NOUN
ftr-353	912	24	under	under	ADP
ftr-353	912	25	§	§	PROPN
ftr-353	912	26	6651(a)(1	6651(a)(1	NUM
ftr-353	912	27	)	)	PUNCT
ftr-353	912	28	.	.	PUNCT
ftr-353	913	1	iii	iii	X
ftr-353	913	2	.	.	PUNCT
ftr-353	913	3	investment	investment	NOUN
ftr-353	913	4	gain	gain	NOUN
ftr-353	913	5	and	and	CCONJ
ftr-353	913	6	income	income	NOUN
ftr-353	913	7	a.	a.	NOUN
ftr-353	913	8	gains	gain	NOUN
ftr-353	913	9	and	and	CCONJ
ftr-353	913	10	losses	loss	NOUN
ftr-353	913	11	1	1	NUM
ftr-353	913	12	.	.	PUNCT
ftr-353	913	13	stimulating	stimulate	VERB
ftr-353	913	14	stock	stock	NOUN
ftr-353	913	15	investments	investment	NOUN
ftr-353	913	16	in	in	ADP
ftr-353	913	17	small	small	ADJ
ftr-353	913	18	business	business	NOUN
ftr-353	913	19	corporations	corporation	NOUN
ftr-353	913	20	.	.	PUNCT
ftr-353	914	1	the	the	DET
ftr-353	914	2	2009	2009	NUM
ftr-353	914	3	arra	arra	PROPN
ftr-353	914	4	,	,	PUNCT
ftr-353	914	5	§	§	PROPN
ftr-353	914	6	1241(a	1241(a	NOUN
ftr-353	914	7	)	)	PUNCT
ftr-353	914	8	,	,	PUNCT
ftr-353	914	9	amended	amend	VERB
ftr-353	914	10	code	code	NOUN
ftr-353	914	11	§	§	PROPN
ftr-353	914	12	1202	1202	NUM
ftr-353	914	13	to	to	PART
ftr-353	914	14	provide	provide	VERB
ftr-353	914	15	special	special	ADJ
ftr-353	914	16	rules	rule	NOUN
ftr-353	914	17	for	for	ADP
ftr-353	914	18	qualified	qualified	ADJ
ftr-353	914	19	small	small	ADJ
ftr-353	914	20	business	business	NOUN
ftr-353	914	21	stock	stock	NOUN
ftr-353	914	22	acquired	acquire	VERB
ftr-353	914	23	in	in	ADP
ftr-353	914	24	2009	2009	NUM
ftr-353	914	25	and	and	CCONJ
ftr-353	914	26	2010	2010	NUM
ftr-353	914	27	,	,	PUNCT
ftr-353	914	28	regardless	regardless	ADV
ftr-353	914	29	of	of	ADP
ftr-353	914	30	when	when	SCONJ
ftr-353	914	31	the	the	DET
ftr-353	914	32	stock	stock	NOUN
ftr-353	914	33	is	be	AUX
ftr-353	914	34	sold	sell	VERB
ftr-353	914	35	.	.	PUNCT
ftr-353	915	1	for	for	ADP
ftr-353	915	2	such	such	ADJ
ftr-353	915	3	stock	stock	NOUN
ftr-353	915	4	,	,	PUNCT
ftr-353	915	5	seventy	seventy	NUM
ftr-353	915	6	-	-	PUNCT
ftr-353	915	7	five	five	NUM
ftr-353	915	8	percent	percent	NOUN
ftr-353	915	9	of	of	ADP
ftr-353	915	10	the	the	DET
ftr-353	915	11	gain	gain	NOUN
ftr-353	915	12	(	(	PUNCT
ftr-353	915	13	rather	rather	ADV
ftr-353	915	14	than	than	ADP
ftr-353	915	15	fifty	fifty	NUM
ftr-353	915	16	percent	percent	NOUN
ftr-353	915	17	)	)	PUNCT
ftr-353	915	18	is	be	AUX
ftr-353	915	19	excluded	exclude	VERB
ftr-353	915	20	under	under	ADP
ftr-353	915	21	§	§	PROPN
ftr-353	915	22	1202(a	1202(a	NOUN
ftr-353	915	23	)	)	PUNCT
ftr-353	915	24	,	,	PUNCT
ftr-353	915	25	and	and	CCONJ
ftr-353	915	26	the	the	DET
ftr-353	915	27	special	special	ADJ
ftr-353	915	28	rules	rule	NOUN
ftr-353	915	29	of	of	ADP
ftr-353	915	30	§	§	PROPN
ftr-353	915	31	1202(a)(2	1202(a)(2	NUM
ftr-353	915	32	)	)	PUNCT
ftr-353	915	33	for	for	ADP
ftr-353	915	34	stock	stock	NOUN
ftr-353	915	35	in	in	ADP
ftr-353	915	36	a	a	DET
ftr-353	915	37	qualified	qualified	ADJ
ftr-353	915	38	empowerment	empowerment	NOUN
ftr-353	915	39	zone	zone	NOUN
ftr-353	915	40	business	business	NOUN
ftr-353	915	41	do	do	AUX
ftr-353	915	42	not	not	PART
ftr-353	915	43	apply	apply	VERB
ftr-353	915	44	.	.	PUNCT
ftr-353	916	1	2	2	X
ftr-353	916	2	.	.	X
ftr-353	916	3	gain	gain	NOUN
ftr-353	916	4	is	be	AUX
ftr-353	916	5	recognized	recognize	VERB
ftr-353	916	6	on	on	ADP
ftr-353	916	7	an	an	DET
ftr-353	916	8	exchange	exchange	NOUN
ftr-353	916	9	even	even	ADV
ftr-353	916	10	if	if	SCONJ
ftr-353	916	11	the	the	DET
ftr-353	916	12	taxpayer	taxpayer	NOUN
ftr-353	916	13	did	do	AUX
ftr-353	916	14	n’t	not	PART
ftr-353	916	15	yet	yet	ADV
ftr-353	916	16	have	have	VERB
ftr-353	916	17	what	what	PRON
ftr-353	916	18	she	she	PRON
ftr-353	916	19	got	get	VERB
ftr-353	916	20	and	and	CCONJ
ftr-353	916	21	she	she	PRON
ftr-353	916	22	might	might	AUX
ftr-353	916	23	not	not	PART
ftr-353	916	24	have	have	AUX
ftr-353	916	25	gotten	get	VERB
ftr-353	916	26	to	to	PART
ftr-353	916	27	keep	keep	VERB
ftr-353	916	28	it	it	PRON
ftr-353	916	29	.	.	PUNCT
ftr-353	917	1	united	united	PROPN
ftr-353	917	2	states	states	PROPN
ftr-353	917	3	v.	v.	PROPN
ftr-353	917	4	culp	culp	PROPN
ftr-353	917	5	,	,	PUNCT
ftr-353	917	6	99	99	NUM
ftr-353	917	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	917	8	2007	2007	NUM
ftr-353	917	9	-	-	SYM
ftr-353	917	10	618	618	NUM
ftr-353	917	11	,	,	PUNCT
ftr-353	917	12	2007	2007	NUM
ftr-353	917	13	-	-	SYM
ftr-353	917	14	1	1	NUM
ftr-353	917	15	u.s.t.c	u.s.t.c	PROPN
ftr-353	917	16	.	.	PROPN
ftr-353	917	17	¶50,399	¶50,399	PUNCT
ftr-353	917	18	(	(	PUNCT
ftr-353	917	19	m.d	m.d	PROPN
ftr-353	917	20	.	.	PROPN
ftr-353	917	21	tenn	tenn	PROPN
ftr-353	917	22	.	.	PUNCT
ftr-353	918	1	12/29/06	12/29/06	NUM
ftr-353	918	2	)	)	PUNCT
ftr-353	918	3	.	.	PUNCT
ftr-353	919	1	the	the	DET
ftr-353	919	2	government	government	NOUN
ftr-353	919	3	was	be	AUX
ftr-353	919	4	granted	grant	VERB
ftr-353	919	5	summary	summary	NOUN
ftr-353	919	6	judgment	judgment	NOUN
ftr-353	919	7	in	in	ADP
ftr-353	919	8	an	an	DET
ftr-353	919	9	erroneous	erroneous	ADJ
ftr-353	919	10	refund	refund	NOUN
ftr-353	919	11	suit	suit	NOUN
ftr-353	919	12	.	.	PUNCT
ftr-353	920	1	the	the	DET
ftr-353	920	2	taxpayer	taxpayer	NOUN
ftr-353	920	3	exchanged	exchange	VERB
ftr-353	920	4	her	her	PRON
ftr-353	920	5	partnership	partnership	NOUN
ftr-353	920	6	interest	interest	NOUN
ftr-353	920	7	in	in	ADP
ftr-353	920	8	ernst	ernst	PROPN
ftr-353	920	9	&	&	CCONJ
ftr-353	920	10	young	young	PROPN
ftr-353	920	11	for	for	ADP
ftr-353	920	12	stock	stock	NOUN
ftr-353	920	13	of	of	ADP
ftr-353	920	14	a	a	DET
ftr-353	920	15	corporation	corporation	NOUN
ftr-353	920	16	acquiring	acquire	VERB
ftr-353	920	17	e&y	e&y	PROPN
ftr-353	920	18	’s	’s	PART
ftr-353	920	19	consulting	consulting	NOUN
ftr-353	920	20	business	business	NOUN
ftr-353	920	21	,	,	PUNCT
ftr-353	920	22	in	in	ADP
ftr-353	920	23	a	a	DET
ftr-353	920	24	transaction	transaction	NOUN
ftr-353	920	25	that	that	PRON
ftr-353	920	26	was	be	AUX
ftr-353	920	27	not	not	PART
ftr-353	920	28	a	a	DET
ftr-353	920	29	statutory	statutory	ADJ
ftr-353	920	30	nonrecognition	nonrecognition	NOUN
ftr-353	920	31	event	event	NOUN
ftr-353	920	32	;	;	PUNCT
ftr-353	920	33	however	however	ADV
ftr-353	920	34	,	,	PUNCT
ftr-353	920	35	the	the	DET
ftr-353	920	36	stock	stock	NOUN
ftr-353	920	37	was	be	AUX
ftr-353	920	38	held	hold	VERB
ftr-353	920	39	in	in	ADP
ftr-353	920	40	escrow	escrow	NOUN
ftr-353	920	41	to	to	PART
ftr-353	920	42	enforce	enforce	VERB
ftr-353	920	43	a	a	DET
ftr-353	920	44	forfeiture	forfeiture	NOUN
ftr-353	920	45	provision	provision	NOUN
ftr-353	920	46	if	if	SCONJ
ftr-353	920	47	the	the	DET
ftr-353	920	48	seller	seller	NOUN
ftr-353	920	49	-	-	PUNCT
ftr-353	920	50	taxpayer	taxpayer	NOUN
ftr-353	920	51	failed	fail	VERB
ftr-353	920	52	to	to	PART
ftr-353	920	53	perform	perform	VERB
ftr-353	920	54	certain	certain	ADJ
ftr-353	920	55	services	service	NOUN
ftr-353	920	56	as	as	ADP
ftr-353	920	57	an	an	DET
ftr-353	920	58	employee	employee	NOUN
ftr-353	920	59	of	of	ADP
ftr-353	920	60	the	the	DET
ftr-353	920	61	acquiring	acquire	VERB
ftr-353	920	62	corporation	corporation	NOUN
ftr-353	920	63	.	.	PUNCT
ftr-353	921	1	the	the	DET
ftr-353	921	2	court	court	NOUN
ftr-353	921	3	held	hold	VERB
ftr-353	921	4	that	that	SCONJ
ftr-353	921	5	the	the	DET
ftr-353	921	6	open	open	ADJ
ftr-353	921	7	transaction	transaction	NOUN
ftr-353	921	8	doctrine	doctrine	NOUN
ftr-353	921	9	was	be	AUX
ftr-353	921	10	not	not	PART
ftr-353	921	11	applicable	applicable	ADJ
ftr-353	921	12	.	.	PUNCT
ftr-353	922	1	if	if	SCONJ
ftr-353	922	2	a	a	DET
ftr-353	922	3	taxpayer	taxpayer	NOUN
ftr-353	922	4	exchanges	exchange	VERB
ftr-353	922	5	one	one	NUM
ftr-353	922	6	property	property	NOUN
ftr-353	922	7	for	for	ADP
ftr-353	922	8	a	a	DET
ftr-353	922	9	different	different	ADJ
ftr-353	922	10	property	property	NOUN
ftr-353	922	11	,	,	PUNCT
ftr-353	922	12	the	the	DET
ftr-353	922	13	gain	gain	NOUN
ftr-353	922	14	realized	realize	VERB
ftr-353	922	15	on	on	ADP
ftr-353	922	16	the	the	DET
ftr-353	922	17	exchange	exchange	NOUN
ftr-353	922	18	must	must	AUX
ftr-353	922	19	be	be	AUX
ftr-353	922	20	recognized	recognize	VERB
ftr-353	922	21	in	in	ADP
ftr-353	922	22	the	the	DET
ftr-353	922	23	year	year	NOUN
ftr-353	922	24	the	the	DET
ftr-353	922	25	exchange	exchange	NOUN
ftr-353	922	26	occurs	occur	VERB
ftr-353	922	27	,	,	PUNCT
ftr-353	922	28	even	even	ADV
ftr-353	922	29	though	though	SCONJ
ftr-353	922	30	the	the	DET
ftr-353	922	31	property	property	NOUN
ftr-353	922	32	received	receive	VERB
ftr-353	922	33	in	in	ADP
ftr-353	922	34	the	the	DET
ftr-353	922	35	exchange	exchange	NOUN
ftr-353	922	36	is	be	AUX
ftr-353	922	37	forfeitable	forfeitable	ADJ
ftr-353	922	38	if	if	SCONJ
ftr-353	922	39	contractual	contractual	ADJ
ftr-353	922	40	provisions	provision	NOUN
ftr-353	922	41	or	or	CCONJ
ftr-353	922	42	representations	representation	NOUN
ftr-353	922	43	in	in	ADP
ftr-353	922	44	the	the	DET
ftr-353	922	45	contract	contract	NOUN
ftr-353	922	46	for	for	ADP
ftr-353	922	47	exchange	exchange	NOUN
ftr-353	922	48	are	be	AUX
ftr-353	922	49	not	not	PART
ftr-353	922	50	subsequently	subsequently	ADV
ftr-353	922	51	satisfied	satisfied	ADJ
ftr-353	922	52	and	and	CCONJ
ftr-353	922	53	even	even	ADV
ftr-353	922	54	though	though	SCONJ
ftr-353	922	55	the	the	DET
ftr-353	922	56	property	property	NOUN
ftr-353	922	57	received	receive	VERB
ftr-353	922	58	in	in	ADP
ftr-353	922	59	the	the	DET
ftr-353	922	60	exchange	exchange	NOUN
ftr-353	922	61	is	be	AUX
ftr-353	922	62	held	hold	VERB
ftr-353	922	63	in	in	ADP
ftr-353	922	64	escrow	escrow	NOUN
ftr-353	922	65	to	to	PART
ftr-353	922	66	assure	assure	VERB
ftr-353	922	67	enforcement	enforcement	NOUN
ftr-353	922	68	of	of	ADP
ftr-353	922	69	the	the	DET
ftr-353	922	70	forfeitability	forfeitability	NOUN
ftr-353	922	71	provisions	provision	NOUN
ftr-353	922	72	.	.	PUNCT
ftr-353	923	1	(	(	PUNCT
ftr-353	923	2	a	a	X
ftr-353	923	3	)	)	PUNCT
ftr-353	923	4	the	the	DET
ftr-353	923	5	seventh	seventh	ADJ
ftr-353	923	6	circuit	circuit	NOUN
ftr-353	923	7	affirmed	affirm	VERB
ftr-353	923	8	taxable	taxable	ADJ
ftr-353	923	9	exchange	exchange	NOUN
ftr-353	923	10	treatment	treatment	NOUN
ftr-353	923	11	for	for	ADP
ftr-353	923	12	an	an	DET
ftr-353	923	13	e&y	e&y	PROPN
ftr-353	923	14	consulting	consulting	NOUN
ftr-353	923	15	partner	partner	NOUN
ftr-353	923	16	in	in	ADP
ftr-353	923	17	a	a	DET
ftr-353	923	18	capgemini	capgemini	ADJ
ftr-353	923	19	exchange	exchange	NOUN
ftr-353	923	20	.	.	PUNCT
ftr-353	924	1	united	united	PROPN
ftr-353	924	2	states	states	PROPN
ftr-353	924	3	v.	v.	PROPN
ftr-353	924	4	fletcher	fletcher	PROPN
ftr-353	924	5	,	,	PUNCT
ftr-353	924	6	562	562	NUM
ftr-353	924	7	f.3d	f.3d	NUM
ftr-353	924	8	839	839	NUM
ftr-353	924	9	(	(	PUNCT
ftr-353	924	10	7th	7th	ADJ
ftr-353	924	11	cir	cir	NOUN
ftr-353	924	12	.	.	PUNCT
ftr-353	924	13	4/10/09	4/10/09	PROPN
ftr-353	924	14	)	)	PUNCT
ftr-353	924	15	,	,	PUNCT
ftr-353	924	16	aff’g	aff’g	VERB
ftr-353	924	17	101	101	NUM
ftr-353	924	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	924	19	2008	2008	NUM
ftr-353	924	20	-	-	SYM
ftr-353	924	21	588	588	NUM
ftr-353	924	22	,	,	PUNCT
ftr-353	924	23	2008	2008	NUM
ftr-353	924	24	-	-	SYM
ftr-353	924	25	1	1	NUM
ftr-353	924	26	u.s.t.c	u.s.t.c	PROPN
ftr-353	924	27	.	.	PROPN
ftr-353	924	28	¶50,149	¶50,149	PRON
ftr-353	924	29	(	(	PUNCT
ftr-353	924	30	n.d	n.d	PROPN
ftr-353	924	31	.	.	PROPN
ftr-353	924	32	ohio	ohio	PROPN
ftr-353	924	33	1/15/08	1/15/08	NUM
ftr-353	924	34	)	)	PUNCT
ftr-353	924	35	.	.	PUNCT
ftr-353	925	1	in	in	ADP
ftr-353	925	2	this	this	DET
ftr-353	925	3	2000	2000	NUM
ftr-353	925	4	exchange	exchange	NOUN
ftr-353	925	5	of	of	ADP
ftr-353	925	6	taxpayer	taxpayer	PROPN
ftr-353	925	7	’s	’s	PART
ftr-353	925	8	partnership	partnership	NOUN
ftr-353	925	9	interest	interest	NOUN
ftr-353	925	10	in	in	ADP
ftr-353	925	11	e&y	e&y	PROPN
ftr-353	925	12	for	for	ADP
ftr-353	925	13	restricted	restricted	ADJ
ftr-353	925	14	stock	stock	NOUN
ftr-353	925	15	of	of	ADP
ftr-353	925	16	capgemini	capgemini	PROPN
ftr-353	925	17	,	,	PUNCT
ftr-353	925	18	the	the	DET
ftr-353	925	19	seventh	seventh	ADJ
ftr-353	925	20	circuit	circuit	NOUN
ftr-353	925	21	(	(	PUNCT
ftr-353	925	22	judge	judge	NOUN
ftr-353	925	23	easterbrook	easterbrook	PROPN
ftr-353	925	24	)	)	PUNCT
ftr-353	925	25	affirmed	affirm	VERB
ftr-353	925	26	the	the	DET
ftr-353	925	27	summary	summary	NOUN
ftr-353	925	28	judgment	judgment	NOUN
ftr-353	925	29	award	award	NOUN
ftr-353	925	30	to	to	ADP
ftr-353	925	31	the	the	DET
ftr-353	925	32	government	government	NOUN
ftr-353	925	33	in	in	ADP
ftr-353	925	34	this	this	DET
ftr-353	925	35	erroneous	erroneous	ADJ
ftr-353	925	36	refund	refund	NOUN
ftr-353	925	37	suit	suit	NOUN
ftr-353	925	38	,	,	PUNCT
ftr-353	925	39	2010	2010	NUM
ftr-353	925	40	]	]	PUNCT
ftr-353	925	41	recent	recent	ADJ
ftr-353	925	42	developments	development	NOUN
ftr-353	925	43	in	in	ADP
ftr-353	925	44	federal	federal	ADJ
ftr-353	925	45	income	income	NOUN
ftr-353	925	46	taxation	taxation	NOUN
ftr-353	925	47	126	126	NUM
ftr-353	925	48	and	and	CCONJ
ftr-353	925	49	in	in	ADP
ftr-353	925	50	the	the	DET
ftr-353	925	51	process	process	NOUN
ftr-353	925	52	“	"	PUNCT
ftr-353	925	53	fletcherized”4	fletcherized”4	VERB
ftr-353	925	54	the	the	DET
ftr-353	925	55	e&y	e&y	PROPN
ftr-353	925	56	consulting	consulting	NOUN
ftr-353	925	57	partner	partner	NOUN
ftr-353	925	58	involved	involve	VERB
ftr-353	925	59	because	because	SCONJ
ftr-353	925	60	she	she	PRON
ftr-353	925	61	took	take	VERB
ftr-353	925	62	inconsistent	inconsistent	ADJ
ftr-353	925	63	positions	position	NOUN
ftr-353	925	64	.	.	PUNCT
ftr-353	926	1	the	the	DET
ftr-353	926	2	taxpayer	taxpayer	NOUN
ftr-353	926	3	initially	initially	ADV
ftr-353	926	4	took	take	VERB
ftr-353	926	5	the	the	DET
ftr-353	926	6	position	position	NOUN
ftr-353	926	7	that	that	PRON
ftr-353	926	8	all	all	PRON
ftr-353	926	9	of	of	ADP
ftr-353	926	10	the	the	DET
ftr-353	926	11	capgemini	capgemini	ADJ
ftr-353	926	12	shares	share	NOUN
ftr-353	926	13	received	receive	VERB
ftr-353	926	14	vested	vest	VERB
ftr-353	926	15	in	in	ADP
ftr-353	926	16	the	the	DET
ftr-353	926	17	year	year	NOUN
ftr-353	926	18	2000	2000	NUM
ftr-353	926	19	(	(	PUNCT
ftr-353	926	20	the	the	DET
ftr-353	926	21	year	year	NOUN
ftr-353	926	22	of	of	ADP
ftr-353	926	23	the	the	DET
ftr-353	926	24	exchange	exchange	NOUN
ftr-353	926	25	)	)	PUNCT
ftr-353	926	26	,	,	PUNCT
ftr-353	926	27	but	but	CCONJ
ftr-353	926	28	after	after	SCONJ
ftr-353	926	29	the	the	DET
ftr-353	926	30	stock	stock	NOUN
ftr-353	926	31	declined	decline	VERB
ftr-353	926	32	in	in	ADP
ftr-353	926	33	value	value	NOUN
ftr-353	926	34	took	take	VERB
ftr-353	926	35	the	the	DET
ftr-353	926	36	position	position	NOUN
ftr-353	926	37	that	that	PRON
ftr-353	926	38	she	she	PRON
ftr-353	926	39	received	receive	VERB
ftr-353	926	40	income	income	NOUN
ftr-353	926	41	in	in	ADP
ftr-353	926	42	2000	2000	NUM
ftr-353	926	43	only	only	ADV
ftr-353	926	44	to	to	ADP
ftr-353	926	45	the	the	DET
ftr-353	926	46	extent	extent	NOUN
ftr-353	926	47	of	of	ADP
ftr-353	926	48	cash	cash	NOUN
ftr-353	926	49	she	she	PRON
ftr-353	926	50	received	receive	VERB
ftr-353	926	51	in	in	ADP
ftr-353	926	52	that	that	DET
ftr-353	926	53	year	year	NOUN
ftr-353	926	54	and	and	CCONJ
ftr-353	926	55	the	the	DET
ftr-353	926	56	remainder	remainder	NOUN
ftr-353	926	57	of	of	ADP
ftr-353	926	58	her	her	PRON
ftr-353	926	59	income	income	NOUN
ftr-353	926	60	was	be	AUX
ftr-353	926	61	recognized	recognize	VERB
ftr-353	926	62	in	in	ADP
ftr-353	926	63	2003	2003	NUM
ftr-353	926	64	(	(	PUNCT
ftr-353	926	65	when	when	SCONJ
ftr-353	926	66	the	the	DET
ftr-353	926	67	stock	stock	NOUN
ftr-353	926	68	was	be	AUX
ftr-353	926	69	worth	worth	ADJ
ftr-353	926	70	less	less	ADJ
ftr-353	926	71	than	than	ADP
ftr-353	926	72	one	one	NUM
ftr-353	926	73	-	-	PUNCT
ftr-353	926	74	fifth	fifth	NOUN
ftr-353	926	75	of	of	ADP
ftr-353	926	76	its	its	PRON
ftr-353	926	77	2000	2000	NUM
ftr-353	926	78	value	value	NOUN
ftr-353	926	79	)	)	PUNCT
ftr-353	926	80	.	.	PUNCT
ftr-353	927	1	•	•	NUM
ftr-353	927	2	judge	judge	PROPN
ftr-353	927	3	easterbrook	easterbrook	PROPN
ftr-353	927	4	did	do	AUX
ftr-353	927	5	not	not	PART
ftr-353	927	6	appreciate	appreciate	VERB
ftr-353	927	7	the	the	DET
ftr-353	927	8	argument	argument	NOUN
ftr-353	927	9	that	that	SCONJ
ftr-353	927	10	she	she	PRON
ftr-353	927	11	signed	sign	VERB
ftr-353	927	12	the	the	DET
ftr-353	927	13	“	"	PUNCT
ftr-353	927	14	consulting	consulting	NOUN
ftr-353	927	15	partner	partner	NOUN
ftr-353	927	16	transaction	transaction	NOUN
ftr-353	927	17	agreement	agreement	NOUN
ftr-353	927	18	”	"	PUNCT
ftr-353	927	19	(	(	PUNCT
ftr-353	927	20	which	which	PRON
ftr-353	927	21	provided	provide	VERB
ftr-353	927	22	for	for	ADP
ftr-353	927	23	taxable	taxable	ADJ
ftr-353	927	24	gain	gain	NOUN
ftr-353	927	25	in	in	ADP
ftr-353	927	26	2000	2000	NUM
ftr-353	927	27	)	)	PUNCT
ftr-353	927	28	only	only	ADV
ftr-353	927	29	because	because	SCONJ
ftr-353	927	30	she	she	PRON
ftr-353	927	31	was	be	AUX
ftr-353	927	32	afraid	afraid	ADJ
ftr-353	927	33	she	she	PRON
ftr-353	927	34	would	would	AUX
ftr-353	927	35	be	be	AUX
ftr-353	927	36	fired	fire	VERB
ftr-353	927	37	if	if	SCONJ
ftr-353	927	38	she	she	PRON
ftr-353	927	39	did	do	AUX
ftr-353	927	40	not	not	PART
ftr-353	927	41	do	do	VERB
ftr-353	927	42	so	so	ADV
ftr-353	927	43	.	.	PUNCT
ftr-353	928	1	both	both	CCONJ
ftr-353	928	2	the	the	DET
ftr-353	928	3	district	district	NOUN
ftr-353	928	4	court	court	NOUN
ftr-353	928	5	and	and	CCONJ
ftr-353	928	6	the	the	DET
ftr-353	928	7	seventh	seventh	ADJ
ftr-353	928	8	circuit	circuit	NOUN
ftr-353	928	9	held	hold	VERB
ftr-353	928	10	that	that	SCONJ
ftr-353	928	11	under	under	ADP
ftr-353	928	12	either	either	DET
ftr-353	928	13	commissioner	commissioner	NOUN
ftr-353	928	14	v.	v.	ADP
ftr-353	928	15	danielson	danielson	PROPN
ftr-353	928	16	,	,	PUNCT
ftr-353	928	17	378	378	NUM
ftr-353	928	18	f.2d	f.2d	NOUN
ftr-353	928	19	771	771	NUM
ftr-353	928	20	(	(	PUNCT
ftr-353	928	21	3d	3d	PROPN
ftr-353	928	22	cir	cir	NOUN
ftr-353	928	23	.	.	PROPN
ftr-353	928	24	1967	1967	NUM
ftr-353	928	25	)	)	PUNCT
ftr-353	928	26	,	,	PUNCT
ftr-353	928	27	or	or	CCONJ
ftr-353	928	28	the	the	DET
ftr-353	928	29	alternative	alternative	ADJ
ftr-353	928	30	“	"	PUNCT
ftr-353	928	31	strong	strong	ADJ
ftr-353	928	32	proof	proof	NOUN
ftr-353	928	33	”	"	PUNCT
ftr-353	928	34	test	test	NOUN
ftr-353	928	35	,	,	PUNCT
ftr-353	928	36	taxpayer	taxpayer	NOUN
ftr-353	928	37	was	be	AUX
ftr-353	928	38	bound	bind	VERB
ftr-353	928	39	by	by	ADP
ftr-353	928	40	the	the	DET
ftr-353	928	41	agreement	agreement	NOUN
ftr-353	928	42	she	she	PRON
ftr-353	928	43	signed	sign	VERB
ftr-353	928	44	.	.	PUNCT
ftr-353	929	1	the	the	DET
ftr-353	929	2	court	court	NOUN
ftr-353	929	3	stated	state	VERB
ftr-353	929	4	that	that	SCONJ
ftr-353	929	5	:	:	PUNCT
ftr-353	929	6	fletcher	fletcher	PROPN
ftr-353	929	7	argues	argue	VERB
ftr-353	929	8	that	that	SCONJ
ftr-353	929	9	she	she	PRON
ftr-353	929	10	did	do	AUX
ftr-353	929	11	n’t	not	PART
ftr-353	929	12	“	"	PUNCT
ftr-353	929	13	really	really	ADV
ftr-353	929	14	”	"	PUNCT
ftr-353	929	15	agree	agree	VERB
ftr-353	929	16	to	to	ADP
ftr-353	929	17	the	the	DET
ftr-353	929	18	structure	structure	NOUN
ftr-353	929	19	that	that	PRON
ftr-353	929	20	ernst	ernst	PROPN
ftr-353	929	21	&	&	CCONJ
ftr-353	929	22	young	young	ADJ
ftr-353	929	23	and	and	CCONJ
ftr-353	929	24	cap	cap	PROPN
ftr-353	929	25	gemini	gemini	PROPN
ftr-353	929	26	(	(	PUNCT
ftr-353	929	27	and	and	CCONJ
ftr-353	929	28	most	most	ADJ
ftr-353	929	29	of	of	ADP
ftr-353	929	30	her	her	PRON
ftr-353	929	31	partners	partner	NOUN
ftr-353	929	32	)	)	PUNCT
ftr-353	929	33	wanted	want	VERB
ftr-353	929	34	in	in	ADP
ftr-353	929	35	2000	2000	NUM
ftr-353	929	36	.	.	PUNCT
ftr-353	930	1	if	if	SCONJ
ftr-353	930	2	she	she	PRON
ftr-353	930	3	had	have	AUX
ftr-353	930	4	voted	vote	VERB
ftr-353	930	5	no	no	INTJ
ftr-353	930	6	and	and	CCONJ
ftr-353	930	7	refused	refuse	VERB
ftr-353	930	8	to	to	PART
ftr-353	930	9	sign	sign	VERB
ftr-353	930	10	,	,	PUNCT
ftr-353	930	11	she	she	PRON
ftr-353	930	12	maintains	maintain	VERB
ftr-353	930	13	,	,	PUNCT
ftr-353	930	14	she	she	PRON
ftr-353	930	15	would	would	AUX
ftr-353	930	16	have	have	AUX
ftr-353	930	17	been	be	AUX
ftr-353	930	18	excluded	exclude	VERB
ftr-353	930	19	from	from	ADP
ftr-353	930	20	the	the	DET
ftr-353	930	21	economic	economic	ADJ
ftr-353	930	22	benefits	benefit	NOUN
ftr-353	930	23	and	and	CCONJ
ftr-353	930	24	might	might	AUX
ftr-353	930	25	have	have	AUX
ftr-353	930	26	been	be	AUX
ftr-353	930	27	fired	fire	VERB
ftr-353	930	28	.	.	PUNCT
ftr-353	931	1	if	if	SCONJ
ftr-353	931	2	this	this	PRON
ftr-353	931	3	is	be	AUX
ftr-353	931	4	so	so	ADV
ftr-353	931	5	,	,	PUNCT
ftr-353	931	6	then	then	ADV
ftr-353	931	7	she	she	PRON
ftr-353	931	8	had	have	VERB
ftr-353	931	9	a	a	DET
ftr-353	931	10	difficult	difficult	ADJ
ftr-353	931	11	choice	choice	NOUN
ftr-353	931	12	to	to	PART
ftr-353	931	13	make	make	VERB
ftr-353	931	14	;	;	PUNCT
ftr-353	931	15	it	it	PRON
ftr-353	931	16	does	do	AUX
ftr-353	931	17	not	not	PART
ftr-353	931	18	relieve	relieve	VERB
ftr-353	931	19	her	she	PRON
ftr-353	931	20	of	of	ADP
ftr-353	931	21	the	the	DET
ftr-353	931	22	choice	choice	NOUN
ftr-353	931	23	’s	’s	PART
ftr-353	931	24	consequences	consequence	NOUN
ftr-353	931	25	.	.	PUNCT
ftr-353	932	1	hard	hard	ADJ
ftr-353	932	2	choices	choice	NOUN
ftr-353	932	3	may	may	AUX
ftr-353	932	4	be	be	AUX
ftr-353	932	5	gut	gut	NOUN
ftr-353	932	6	-	-	PUNCT
ftr-353	932	7	wrenching	wrenching	NOUN
ftr-353	932	8	,	,	PUNCT
ftr-353	932	9	but	but	CCONJ
ftr-353	932	10	they	they	PRON
ftr-353	932	11	are	be	AUX
ftr-353	932	12	choices	choice	NOUN
ftr-353	932	13	nonetheless	nonetheless	ADV
ftr-353	932	14	.	.	PUNCT
ftr-353	933	1	even	even	ADV
ftr-353	933	2	naive	naive	ADJ
ftr-353	933	3	people	people	NOUN
ftr-353	933	4	baffled	baffle	VERB
ftr-353	933	5	by	by	ADP
ftr-353	933	6	the	the	DET
ftr-353	933	7	fine	fine	ADJ
ftr-353	933	8	print	print	NOUN
ftr-353	933	9	in	in	ADP
ftr-353	933	10	contracts	contract	NOUN
ftr-353	933	11	are	be	AUX
ftr-353	933	12	held	hold	VERB
ftr-353	933	13	to	to	ADP
ftr-353	933	14	their	their	PRON
ftr-353	933	15	terms	term	NOUN
ftr-353	933	16	;	;	PUNCT
ftr-353	933	17	a	a	DET
ftr-353	933	18	sophisticated	sophisticated	ADJ
ftr-353	933	19	business	business	NOUN
ftr-353	933	20	consultant	consultant	NOUN
ftr-353	933	21	who	who	PRON
ftr-353	933	22	agrees	agree	VERB
ftr-353	933	23	to	to	ADP
ftr-353	933	24	a	a	DET
ftr-353	933	25	multi	multi	ADJ
ftr-353	933	26	-	-	ADJ
ftr-353	933	27	million	million	NUM
ftr-353	933	28	-	-	PUNCT
ftr-353	933	29	dollar	dollar	NOUN
ftr-353	933	30	transaction	transaction	NOUN
ftr-353	933	31	is	be	AUX
ftr-353	933	32	not	not	PART
ftr-353	933	33	entitled	entitle	VERB
ftr-353	933	34	to	to	PART
ftr-353	933	35	demand	demand	VERB
ftr-353	933	36	the	the	DET
ftr-353	933	37	deal	deal	NOUN
ftr-353	933	38	’s	’s	PART
ftr-353	933	39	benefits	benefit	NOUN
ftr-353	933	40	while	while	SCONJ
ftr-353	933	41	avoiding	avoid	VERB
ftr-353	933	42	its	its	PRON
ftr-353	933	43	detriments	detriment	NOUN
ftr-353	933	44	.	.	PUNCT
ftr-353	934	1	the	the	DET
ftr-353	934	2	argument	argument	NOUN
ftr-353	934	3	that	that	SCONJ
ftr-353	934	4	fletcher	fletcher	PROPN
ftr-353	934	5	can	can	AUX
ftr-353	934	6	avoid	avoid	VERB
ftr-353	934	7	the	the	DET
ftr-353	934	8	terms	term	NOUN
ftr-353	934	9	as	as	ADP
ftr-353	934	10	a	a	DET
ftr-353	934	11	matter	matter	NOUN
ftr-353	934	12	of	of	ADP
ftr-353	934	13	contract	contract	NOUN
ftr-353	934	14	law	law	NOUN
ftr-353	934	15	is	be	AUX
ftr-353	934	16	frivolous	frivolous	ADJ
ftr-353	934	17	.	.	PUNCT
ftr-353	935	1	all	all	PRON
ftr-353	935	2	that	that	PRON
ftr-353	935	3	matters	matter	VERB
ftr-353	935	4	now	now	ADV
ftr-353	935	5	are	be	AUX
ftr-353	935	6	the	the	DET
ftr-353	935	7	tax	tax	NOUN
ftr-353	935	8	consequences	consequence	NOUN
ftr-353	935	9	of	of	ADP
ftr-353	935	10	the	the	DET
ftr-353	935	11	contracts	contract	NOUN
ftr-353	935	12	she	she	PRON
ftr-353	935	13	signed	sign	VERB
ftr-353	935	14	.	.	PUNCT
ftr-353	936	1	•	•	NUM
ftr-353	936	2	judge	judge	PROPN
ftr-353	936	3	easterbrook	easterbrook	PROPN
ftr-353	936	4	concluded	conclude	VERB
ftr-353	936	5	:	:	PUNCT
ftr-353	936	6	the	the	DET
ftr-353	936	7	more	more	ADV
ftr-353	936	8	likely	likely	ADJ
ftr-353	936	9	it	it	PRON
ftr-353	936	10	is	be	AUX
ftr-353	936	11	that	that	SCONJ
ftr-353	936	12	the	the	DET
ftr-353	936	13	conditions	condition	NOUN
ftr-353	936	14	will	will	AUX
ftr-353	936	15	be	be	AUX
ftr-353	936	16	satisfied	satisfied	ADJ
ftr-353	936	17	,	,	PUNCT
ftr-353	936	18	and	and	CCONJ
ftr-353	936	19	all	all	DET
ftr-353	936	20	restrictions	restriction	NOUN
ftr-353	936	21	lifted	lift	VERB
ftr-353	936	22	,	,	PUNCT
ftr-353	936	23	the	the	DET
ftr-353	936	24	more	more	ADV
ftr-353	936	25	sensible	sensible	ADJ
ftr-353	936	26	it	it	PRON
ftr-353	936	27	is	be	AUX
ftr-353	936	28	to	to	PART
ftr-353	936	29	treat	treat	VERB
ftr-353	936	30	all	all	PRON
ftr-353	936	31	of	of	ADP
ftr-353	936	32	the	the	DET
ftr-353	936	33	stock	stock	NOUN
ftr-353	936	34	as	as	SCONJ
ftr-353	936	35	constructively	constructively	ADV
ftr-353	936	36	received	receive	VERB
ftr-353	936	37	when	when	SCONJ
ftr-353	936	38	deposited	deposit	VERB
ftr-353	936	39	in	in	ADP
ftr-353	936	40	the	the	DET
ftr-353	936	41	account	account	NOUN
ftr-353	936	42	.	.	PUNCT
ftr-353	937	1	to	to	PART
ftr-353	937	2	see	see	VERB
ftr-353	937	3	this	this	PRON
ftr-353	937	4	,	,	PUNCT
ftr-353	937	5	suppose	suppose	VERB
ftr-353	937	6	that	that	SCONJ
ftr-353	937	7	the	the	DET
ftr-353	937	8	parties	party	NOUN
ftr-353	937	9	had	have	AUX
ftr-353	937	10	wanted	want	VERB
ftr-353	937	11	to	to	PART
ftr-353	937	12	defer	defer	VERB
ftr-353	937	13	the	the	DET
ftr-353	937	14	recognition	recognition	NOUN
ftr-353	937	15	of	of	ADP
ftr-353	937	16	income	income	NOUN
ftr-353	937	17	and	and	CCONJ
ftr-353	937	18	had	have	AUX
ftr-353	937	19	put	put	VERB
ftr-353	937	20	$	$	SYM
ftr-353	937	21	2.5	2.5	NUM
ftr-353	937	22	million	million	NUM
ftr-353	937	23	in	in	ADP
ftr-353	937	24	each	each	DET
ftr-353	937	25	partner	partner	NOUN
ftr-353	937	26	’s	’s	PART
ftr-353	937	27	account	account	NOUN
ftr-353	937	28	,	,	PUNCT
ftr-353	937	29	with	with	ADP
ftr-353	937	30	the	the	DET
ftr-353	937	31	condition	condition	NOUN
ftr-353	937	32	that	that	SCONJ
ftr-353	937	33	the	the	DET
ftr-353	937	34	whole	whole	ADJ
ftr-353	937	35	amount	amount	NOUN
ftr-353	937	36	would	would	AUX
ftr-353	937	37	be	be	AUX
ftr-353	937	38	forfeited	forfeit	VERB
ftr-353	937	39	if	if	SCONJ
ftr-353	937	40	the	the	DET
ftr-353	937	41	temperature	temperature	NOUN
ftr-353	937	42	in	in	ADP
ftr-353	937	43	barrow	barrow	NOUN
ftr-353	937	44	,	,	PUNCT
ftr-353	937	45	alaska	alaska	PROPN
ftr-353	937	46	,	,	PUNCT
ftr-353	937	47	exceeded	exceed	VERB
ftr-353	937	48	80	80	NUM
ftr-353	937	49	°	°	NOUN
ftr-353	937	50	f	f	PROPN
ftr-353	937	51	on	on	ADP
ftr-353	937	52	january	january	PROPN
ftr-353	937	53	1	1	NUM
ftr-353	937	54	,	,	PUNCT
ftr-353	937	55	2005	2005	NUM
ftr-353	937	56	.	.	PUNCT
ftr-353	938	1	would	would	AUX
ftr-353	938	2	the	the	DET
ftr-353	938	3	remote	remote	ADJ
ftr-353	938	4	possibility	possibility	NOUN
ftr-353	938	5	of	of	ADP
ftr-353	938	6	an	an	DET
ftr-353	938	7	arctic	arctic	ADJ
ftr-353	938	8	heat	heat	NOUN
ftr-353	938	9	wave	wave	NOUN
ftr-353	938	10	enable	enable	VERB
ftr-353	938	11	the	the	DET
ftr-353	938	12	partners	partner	NOUN
ftr-353	938	13	to	to	PART
ftr-353	938	14	defer	defer	VERB
ftr-353	938	15	paying	pay	VERB
ftr-353	938	16	taxes	taxis	NOUN
ftr-353	938	17	?	?	PUNCT
ftr-353	939	1	surely	surely	ADV
ftr-353	939	2	not	not	PART
ftr-353	939	3	.	.	PUNCT
ftr-353	940	1	see	see	VERB
ftr-353	940	2	cemco	cemco	PROPN
ftr-353	940	3	4	4	NUM
ftr-353	940	4	.	.	PUNCT
ftr-353	941	1	horace	horace	PROPN
ftr-353	941	2	fletcher	fletcher	PROPN
ftr-353	941	3	(	(	PUNCT
ftr-353	941	4	1849–1919	1849–1919	NUM
ftr-353	941	5	)	)	PUNCT
ftr-353	941	6	,	,	PUNCT
ftr-353	941	7	a	a	DET
ftr-353	941	8	health	health	NOUN
ftr-353	941	9	food	food	NOUN
ftr-353	941	10	faddist	faddist	NOUN
ftr-353	941	11	,	,	PUNCT
ftr-353	941	12	argued	argue	VERB
ftr-353	941	13	that	that	SCONJ
ftr-353	941	14	food	food	NOUN
ftr-353	941	15	should	should	AUX
ftr-353	941	16	be	be	AUX
ftr-353	941	17	chewed	chew	VERB
ftr-353	941	18	thirty	thirty	NUM
ftr-353	941	19	-	-	PUNCT
ftr-353	941	20	two	two	NUM
ftr-353	941	21	times	time	NOUN
ftr-353	941	22	before	before	ADP
ftr-353	941	23	being	be	AUX
ftr-353	941	24	swallowed	swallow	VERB
ftr-353	941	25	.	.	PUNCT
ftr-353	942	1	“	"	PUNCT
ftr-353	942	2	nature	nature	NOUN
ftr-353	942	3	will	will	AUX
ftr-353	942	4	castigate	castigate	VERB
ftr-353	942	5	those	those	PRON
ftr-353	942	6	who	who	PRON
ftr-353	942	7	do	do	AUX
ftr-353	942	8	n’t	not	PART
ftr-353	942	9	masticate	masticate	VERB
ftr-353	942	10	.	.	PUNCT
ftr-353	942	11	”	"	PUNCT
ftr-353	943	1	127	127	NUM
ftr-353	943	2	florida	florida	PROPN
ftr-353	943	3	tax	tax	NOUN
ftr-353	943	4	review	review	NOUN
ftr-353	943	5	[	[	X
ftr-353	943	6	vol	vol	NOUN
ftr-353	943	7	.	.	PUNCT
ftr-353	944	1	10	10	NUM
ftr-353	944	2	:	:	PUNCT
ftr-353	944	3	si	si	PROPN
ftr-353	944	4	investors	investor	NOUN
ftr-353	944	5	,	,	PUNCT
ftr-353	944	6	llc	llc	PROPN
ftr-353	944	7	v.	v.	PROPN
ftr-353	944	8	united	united	PROPN
ftr-353	944	9	states	states	PROPN
ftr-353	944	10	,	,	PUNCT
ftr-353	944	11	515	515	NUM
ftr-353	944	12	f.3d	f.3d	NUM
ftr-353	944	13	749	749	NUM
ftr-353	944	14	(	(	PUNCT
ftr-353	944	15	7th	7th	ADJ
ftr-353	944	16	cir	cir	NOUN
ftr-353	944	17	.	.	PUNCT
ftr-353	944	18	2008	2008	NUM
ftr-353	944	19	)	)	PUNCT
ftr-353	944	20	.	.	PUNCT
ftr-353	945	1	if	if	SCONJ
ftr-353	945	2	,	,	PUNCT
ftr-353	945	3	on	on	ADP
ftr-353	945	4	the	the	DET
ftr-353	945	5	other	other	ADJ
ftr-353	945	6	hand	hand	NOUN
ftr-353	945	7	,	,	PUNCT
ftr-353	945	8	the	the	DET
ftr-353	945	9	parties	party	NOUN
ftr-353	945	10	agreed	agree	VERB
ftr-353	945	11	that	that	SCONJ
ftr-353	945	12	the	the	DET
ftr-353	945	13	expartners	expartner	NOUN
ftr-353	945	14	would	would	AUX
ftr-353	945	15	receive	receive	VERB
ftr-353	945	16	$	$	SYM
ftr-353	945	17	2.5	2.5	NUM
ftr-353	945	18	million	million	NUM
ftr-353	945	19	only	only	ADV
ftr-353	945	20	if	if	SCONJ
ftr-353	945	21	the	the	DET
ftr-353	945	22	temperature	temperature	NOUN
ftr-353	945	23	in	in	ADP
ftr-353	945	24	barrow	barrow	NOUN
ftr-353	945	25	on	on	ADP
ftr-353	945	26	january	january	PROPN
ftr-353	945	27	1	1	NUM
ftr-353	945	28	,	,	PUNCT
ftr-353	945	29	2005	2005	NUM
ftr-353	945	30	,	,	PUNCT
ftr-353	945	31	exceeded	exceed	VERB
ftr-353	945	32	80	80	NUM
ftr-353	945	33	°	°	NOUN
ftr-353	946	1	f	f	X
ftr-353	946	2	,	,	PUNCT
ftr-353	946	3	then	then	ADV
ftr-353	946	4	none	none	NOUN
ftr-353	946	5	of	of	ADP
ftr-353	946	6	the	the	DET
ftr-353	946	7	partners	partner	NOUN
ftr-353	946	8	would	would	AUX
ftr-353	946	9	constructively	constructively	ADV
ftr-353	946	10	receive	receive	VERB
ftr-353	946	11	income	income	NOUN
ftr-353	946	12	in	in	ADP
ftr-353	946	13	2000	2000	NUM
ftr-353	946	14	;	;	PUNCT
ftr-353	946	15	everything	everything	PRON
ftr-353	946	16	would	would	AUX
ftr-353	946	17	depend	depend	VERB
ftr-353	946	18	on	on	ADP
ftr-353	946	19	events	event	NOUN
ftr-353	946	20	in	in	ADP
ftr-353	946	21	2005	2005	NUM
ftr-353	946	22	.	.	PUNCT
ftr-353	947	1	the	the	DET
ftr-353	947	2	sort	sort	NOUN
ftr-353	947	3	of	of	ADP
ftr-353	947	4	contingencies	contingency	NOUN
ftr-353	947	5	that	that	PRON
ftr-353	947	6	could	could	AUX
ftr-353	947	7	lead	lead	VERB
ftr-353	947	8	to	to	ADP
ftr-353	947	9	forfeitures	forfeiture	NOUN
ftr-353	947	10	were	be	AUX
ftr-353	947	11	within	within	ADP
ftr-353	947	12	the	the	DET
ftr-353	947	13	ex	ex	NOUN
ftr-353	947	14	-	-	NOUN
ftr-353	947	15	partners	partner	NOUN
ftr-353	947	16	’	'	PUNCT
ftr-353	947	17	control	control	NOUN
ftr-353	947	18	.	.	PUNCT
ftr-353	948	1	that	that	PRON
ftr-353	948	2	implies	imply	VERB
ftr-353	948	3	taxability	taxability	NOUN
ftr-353	948	4	in	in	ADP
ftr-353	948	5	2000	2000	NUM
ftr-353	948	6	,	,	PUNCT
ftr-353	948	7	for	for	ADP
ftr-353	948	8	control	control	NOUN
ftr-353	948	9	is	be	AUX
ftr-353	948	10	a	a	DET
ftr-353	948	11	form	form	NOUN
ftr-353	948	12	of	of	ADP
ftr-353	948	13	constructive	constructive	ADJ
ftr-353	948	14	possession	possession	NOUN
ftr-353	948	15	.	.	PUNCT
ftr-353	949	1	and	and	CCONJ
ftr-353	949	2	the	the	DET
ftr-353	949	3	agreement	agreement	NOUN
ftr-353	949	4	to	to	PART
ftr-353	949	5	discount	discount	VERB
ftr-353	949	6	the	the	DET
ftr-353	949	7	stock	stock	NOUN
ftr-353	949	8	by	by	ADP
ftr-353	949	9	only	only	ADV
ftr-353	949	10	5	5	NUM
ftr-353	949	11	%	%	NOUN
ftr-353	949	12	tells	tell	VERB
ftr-353	949	13	us	we	PRON
ftr-353	949	14	that	that	SCONJ
ftr-353	949	15	the	the	DET
ftr-353	949	16	parties	party	NOUN
ftr-353	949	17	deemed	deem	VERB
ftr-353	949	18	forfeitures	forfeiture	NOUN
ftr-353	949	19	unlikely	unlikely	ADJ
ftr-353	949	20	.	.	PUNCT
ftr-353	950	1	fletcher	fletcher	PROPN
ftr-353	950	2	’s	’s	PART
ftr-353	950	3	acknowledgment	acknowledgment	NOUN
ftr-353	950	4	that	that	SCONJ
ftr-353	950	5	the	the	DET
ftr-353	950	6	risk	risk	NOUN
ftr-353	950	7	of	of	ADP
ftr-353	950	8	forfeiture	forfeiture	NOUN
ftr-353	950	9	was	be	AUX
ftr-353	950	10	small	small	ADJ
ftr-353	950	11	shows	show	NOUN
ftr-353	950	12	that	that	SCONJ
ftr-353	950	13	the	the	DET
ftr-353	950	14	conditions	condition	NOUN
ftr-353	950	15	of	of	ADP
ftr-353	950	16	constructive	constructive	ADJ
ftr-353	950	17	receipt	receipt	NOUN
ftr-353	950	18	in	in	ADP
ftr-353	950	19	2000	2000	NUM
ftr-353	950	20	have	have	AUX
ftr-353	950	21	been	be	AUX
ftr-353	950	22	satisfied	satisfied	ADJ
ftr-353	950	23	.	.	PUNCT
ftr-353	951	1	thus	thus	ADV
ftr-353	951	2	although	although	SCONJ
ftr-353	951	3	we	we	PRON
ftr-353	951	4	agree	agree	VERB
ftr-353	951	5	with	with	ADP
ftr-353	951	6	fletcher	fletcher	PROPN
ftr-353	951	7	that	that	SCONJ
ftr-353	951	8	the	the	DET
ftr-353	951	9	expartners	expartner	NOUN
ftr-353	951	10	are	be	AUX
ftr-353	951	11	entitled	entitle	VERB
ftr-353	951	12	to	to	PART
ftr-353	951	13	contest	contest	VERB
ftr-353	951	14	the	the	DET
ftr-353	951	15	tax	tax	NOUN
ftr-353	951	16	treatment	treatment	NOUN
ftr-353	951	17	called	call	VERB
ftr-353	951	18	for	for	ADP
ftr-353	951	19	by	by	ADP
ftr-353	951	20	the	the	DET
ftr-353	951	21	2000	2000	NUM
ftr-353	951	22	contracts	contract	NOUN
ftr-353	951	23	,	,	PUNCT
ftr-353	951	24	we	we	PRON
ftr-353	951	25	hold	hold	VERB
ftr-353	951	26	that	that	SCONJ
ftr-353	951	27	the	the	DET
ftr-353	951	28	shares	share	NOUN
ftr-353	951	29	are	be	AUX
ftr-353	951	30	taxable	taxable	ADJ
ftr-353	951	31	in	in	ADP
ftr-353	951	32	2000	2000	NUM
ftr-353	951	33	at	at	ADP
ftr-353	951	34	their	their	PRON
ftr-353	951	35	value	value	NOUN
ftr-353	951	36	on	on	ADP
ftr-353	951	37	the	the	DET
ftr-353	951	38	date	date	NOUN
ftr-353	951	39	of	of	ADP
ftr-353	951	40	deposit	deposit	NOUN
ftr-353	951	41	to	to	ADP
ftr-353	951	42	the	the	DET
ftr-353	951	43	accounts	account	NOUN
ftr-353	951	44	at	at	ADP
ftr-353	951	45	merrill	merrill	PROPN
ftr-353	951	46	lynch	lynch	PROPN
ftr-353	951	47	.	.	PUNCT
ftr-353	952	1	income	income	NOUN
ftr-353	952	2	was	be	AUX
ftr-353	952	3	constructively	constructively	ADV
ftr-353	952	4	received	receive	VERB
ftr-353	952	5	in	in	ADP
ftr-353	952	6	that	that	DET
ftr-353	952	7	year	year	NOUN
ftr-353	952	8	not	not	PART
ftr-353	952	9	because	because	SCONJ
ftr-353	952	10	the	the	DET
ftr-353	952	11	contract	contract	NOUN
ftr-353	952	12	said	say	VERB
ftr-353	952	13	that	that	SCONJ
ftr-353	952	14	everyone	everyone	PRON
ftr-353	952	15	would	would	AUX
ftr-353	952	16	report	report	VERB
ftr-353	952	17	it	it	PRON
ftr-353	952	18	so	so	ADV
ftr-353	952	19	to	to	ADP
ftr-353	952	20	the	the	DET
ftr-353	952	21	irs	irs	PROPN
ftr-353	952	22	,	,	PUNCT
ftr-353	952	23	but	but	CCONJ
ftr-353	952	24	because	because	SCONJ
ftr-353	952	25	the	the	DET
ftr-353	952	26	parties	party	NOUN
ftr-353	952	27	were	be	AUX
ftr-353	952	28	right	right	ADJ
ftr-353	952	29	to	to	PART
ftr-353	952	30	think	think	VERB
ftr-353	952	31	that	that	SCONJ
ftr-353	952	32	this	this	DET
ftr-353	952	33	transaction	transaction	NOUN
ftr-353	952	34	’s	’s	PART
ftr-353	952	35	actual	actual	ADJ
ftr-353	952	36	provisions	provision	NOUN
ftr-353	952	37	made	make	VERB
ftr-353	952	38	the	the	DET
ftr-353	952	39	income	income	NOUN
ftr-353	952	40	attributable	attributable	ADJ
ftr-353	952	41	to	to	ADP
ftr-353	952	42	2000	2000	NUM
ftr-353	952	43	.	.	PUNCT
ftr-353	953	1	that	that	SCONJ
ftr-353	953	2	the	the	DET
ftr-353	953	3	price	price	NOUN
ftr-353	953	4	of	of	ADP
ftr-353	953	5	capgemini	capgemini	PROPN
ftr-353	953	6	stock	stock	NOUN
ftr-353	953	7	dropped	drop	VERB
ftr-353	953	8	in	in	ADP
ftr-353	953	9	2001	2001	NUM
ftr-353	953	10	and	and	CCONJ
ftr-353	953	11	later	later	ADV
ftr-353	953	12	does	do	AUX
ftr-353	953	13	not	not	PART
ftr-353	953	14	entitle	entitle	VERB
ftr-353	953	15	the	the	DET
ftr-353	953	16	parties	party	NOUN
ftr-353	953	17	to	to	PART
ftr-353	953	18	defer	defer	VERB
ftr-353	953	19	the	the	DET
ftr-353	953	20	recognition	recognition	NOUN
ftr-353	953	21	of	of	ADP
ftr-353	953	22	income	income	NOUN
ftr-353	953	23	.	.	PUNCT
ftr-353	954	1	fletcher	fletcher	PROPN
ftr-353	954	2	must	must	AUX
ftr-353	954	3	repay	repay	VERB
ftr-353	954	4	the	the	DET
ftr-353	954	5	refund	refund	NOUN
ftr-353	954	6	(	(	PUNCT
ftr-353	954	7	and	and	CCONJ
ftr-353	954	8	amend	amend	VERB
ftr-353	954	9	her	her	PRON
ftr-353	954	10	returns	return	NOUN
ftr-353	954	11	for	for	ADP
ftr-353	954	12	later	later	ADJ
ftr-353	954	13	years	year	NOUN
ftr-353	954	14	to	to	PART
ftr-353	954	15	reflect	reflect	VERB
ftr-353	954	16	receipt	receipt	NOUN
ftr-353	954	17	of	of	ADP
ftr-353	954	18	the	the	DET
ftr-353	954	19	income	income	NOUN
ftr-353	954	20	in	in	ADP
ftr-353	954	21	2000	2000	NUM
ftr-353	954	22	)	)	PUNCT
ftr-353	954	23	.	.	PUNCT
ftr-353	955	1	3	3	X
ftr-353	955	2	.	.	X
ftr-353	955	3	the	the	DET
ftr-353	955	4	irs	irs	PROPN
ftr-353	955	5	gives	give	VERB
ftr-353	955	6	insureds	insured	NOUN
ftr-353	955	7	a	a	DET
ftr-353	955	8	partial	partial	ADJ
ftr-353	955	9	pass	pass	NOUN
ftr-353	955	10	on	on	ADP
ftr-353	955	11	the	the	DET
ftr-353	955	12	“	"	PUNCT
ftr-353	955	13	substitute	substitute	NOUN
ftr-353	955	14	for	for	ADP
ftr-353	955	15	ordinary	ordinary	ADJ
ftr-353	955	16	income	income	NOUN
ftr-353	955	17	”	"	PUNCT
ftr-353	955	18	limitation	limitation	NOUN
ftr-353	955	19	on	on	ADP
ftr-353	955	20	capital	capital	NOUN
ftr-353	955	21	gains	gain	NOUN
ftr-353	955	22	treatment	treatment	NOUN
ftr-353	955	23	when	when	SCONJ
ftr-353	955	24	they	they	PRON
ftr-353	955	25	sell	sell	VERB
ftr-353	955	26	their	their	PRON
ftr-353	955	27	life	life	NOUN
ftr-353	955	28	insurance	insurance	NOUN
ftr-353	955	29	policies	policy	NOUN
ftr-353	955	30	.	.	PUNCT
ftr-353	956	1	rev	rev	PROPN
ftr-353	956	2	.	.	PROPN
ftr-353	957	1	rul	rul	PROPN
ftr-353	957	2	.	.	PUNCT
ftr-353	957	3	2009	2009	NUM
ftr-353	957	4	-	-	SYM
ftr-353	957	5	13	13	NUM
ftr-353	957	6	,	,	PUNCT
ftr-353	957	7	2009	2009	NUM
ftr-353	957	8	-	-	SYM
ftr-353	957	9	21	21	NUM
ftr-353	957	10	i.r.b	i.r.b	NOUN
ftr-353	957	11	.	.	PUNCT
ftr-353	957	12	1029	1029	NUM
ftr-353	957	13	(	(	PUNCT
ftr-353	957	14	5/1/09	5/1/09	NUM
ftr-353	957	15	)	)	PUNCT
ftr-353	957	16	.	.	PUNCT
ftr-353	958	1	this	this	DET
ftr-353	958	2	revenue	revenue	NOUN
ftr-353	958	3	ruling	ruling	NOUN
ftr-353	958	4	addresses	address	VERB
ftr-353	958	5	the	the	DET
ftr-353	958	6	amount	amount	NOUN
ftr-353	958	7	and	and	CCONJ
ftr-353	958	8	character	character	NOUN
ftr-353	958	9	of	of	ADP
ftr-353	958	10	income	income	NOUN
ftr-353	958	11	recognized	recognize	VERB
ftr-353	958	12	with	with	ADP
ftr-353	958	13	respect	respect	NOUN
ftr-353	958	14	to	to	ADP
ftr-353	958	15	the	the	DET
ftr-353	958	16	disposition	disposition	NOUN
ftr-353	958	17	by	by	ADP
ftr-353	958	18	the	the	DET
ftr-353	958	19	insured	insured	NOUN
ftr-353	958	20	of	of	ADP
ftr-353	958	21	a	a	DET
ftr-353	958	22	life	life	NOUN
ftr-353	958	23	insurance	insurance	NOUN
ftr-353	958	24	policy	policy	NOUN
ftr-353	958	25	in	in	ADP
ftr-353	958	26	three	three	NUM
ftr-353	958	27	different	different	ADJ
ftr-353	958	28	factual	factual	ADJ
ftr-353	958	29	situations	situation	NOUN
ftr-353	958	30	.	.	PUNCT
ftr-353	959	1	first	first	ADV
ftr-353	959	2	,	,	PUNCT
ftr-353	959	3	upon	upon	SCONJ
ftr-353	959	4	the	the	DET
ftr-353	959	5	surrender	surrender	NOUN
ftr-353	959	6	by	by	ADP
ftr-353	959	7	the	the	DET
ftr-353	959	8	owner	owner	NOUN
ftr-353	959	9	of	of	ADP
ftr-353	959	10	a	a	DET
ftr-353	959	11	life	life	NOUN
ftr-353	959	12	insurance	insurance	NOUN
ftr-353	959	13	contract	contract	NOUN
ftr-353	959	14	to	to	ADP
ftr-353	959	15	the	the	DET
ftr-353	959	16	issuer	issuer	NOUN
ftr-353	959	17	for	for	ADP
ftr-353	959	18	its	its	PRON
ftr-353	959	19	cash	cash	NOUN
ftr-353	959	20	surrender	surrender	NOUN
ftr-353	959	21	value	value	NOUN
ftr-353	959	22	,	,	PUNCT
ftr-353	959	23	the	the	DET
ftr-353	959	24	amount	amount	NOUN
ftr-353	959	25	of	of	ADP
ftr-353	959	26	income	income	NOUN
ftr-353	959	27	recognized	recognize	VERB
ftr-353	959	28	is	be	AUX
ftr-353	959	29	the	the	DET
ftr-353	959	30	amount	amount	NOUN
ftr-353	959	31	received	receive	VERB
ftr-353	959	32	minus	minus	ADP
ftr-353	959	33	the	the	DET
ftr-353	959	34	investment	investment	NOUN
ftr-353	959	35	in	in	ADP
ftr-353	959	36	contract	contract	NOUN
ftr-353	959	37	,	,	PUNCT
ftr-353	959	38	and	and	CCONJ
ftr-353	959	39	the	the	DET
ftr-353	959	40	income	income	NOUN
ftr-353	959	41	is	be	AUX
ftr-353	959	42	ordinary	ordinary	ADJ
ftr-353	959	43	income	income	NOUN
ftr-353	959	44	.	.	PUNCT
ftr-353	960	1	second	second	ADJ
ftr-353	960	2	,	,	PUNCT
ftr-353	960	3	if	if	SCONJ
ftr-353	960	4	a	a	DET
ftr-353	960	5	life	life	NOUN
ftr-353	960	6	insurance	insurance	NOUN
ftr-353	960	7	contract	contract	NOUN
ftr-353	960	8	is	be	AUX
ftr-353	960	9	sold	sell	VERB
ftr-353	960	10	to	to	ADP
ftr-353	960	11	unrelated	unrelated	ADJ
ftr-353	960	12	person	person	NOUN
ftr-353	960	13	who	who	PRON
ftr-353	960	14	would	would	AUX
ftr-353	960	15	not	not	PART
ftr-353	960	16	suffer	suffer	VERB
ftr-353	960	17	loss	loss	NOUN
ftr-353	960	18	if	if	SCONJ
ftr-353	960	19	beneficiary	beneficiary	NOUN
ftr-353	960	20	died	die	VERB
ftr-353	960	21	,	,	PUNCT
ftr-353	960	22	the	the	DET
ftr-353	960	23	amount	amount	NOUN
ftr-353	960	24	of	of	ADP
ftr-353	960	25	income	income	NOUN
ftr-353	960	26	realized	realize	VERB
ftr-353	960	27	is	be	AUX
ftr-353	960	28	the	the	DET
ftr-353	960	29	amount	amount	NOUN
ftr-353	960	30	received	receive	VERB
ftr-353	960	31	on	on	ADP
ftr-353	960	32	sale	sale	NOUN
ftr-353	960	33	minus	minus	CCONJ
ftr-353	960	34	the	the	DET
ftr-353	960	35	adjusted	adjusted	ADJ
ftr-353	960	36	basis	basis	NOUN
ftr-353	960	37	in	in	ADP
ftr-353	960	38	contract	contract	NOUN
ftr-353	960	39	.	.	PUNCT
ftr-353	961	1	the	the	DET
ftr-353	961	2	adjusted	adjusted	ADJ
ftr-353	961	3	basis	basis	NOUN
ftr-353	961	4	is	be	AUX
ftr-353	961	5	the	the	DET
ftr-353	961	6	total	total	ADJ
ftr-353	961	7	premiums	premium	NOUN
ftr-353	961	8	adjusted	adjust	VERB
ftr-353	961	9	to	to	PART
ftr-353	961	10	properly	properly	ADV
ftr-353	961	11	reflect	reflect	VERB
ftr-353	961	12	“	"	PUNCT
ftr-353	961	13	cost	cost	NOUN
ftr-353	961	14	of	of	ADP
ftr-353	961	15	insurance	insurance	NOUN
ftr-353	961	16	,	,	PUNCT
ftr-353	961	17	”	"	PUNCT
ftr-353	961	18	which	which	PRON
ftr-353	961	19	is	be	AUX
ftr-353	961	20	excluded	exclude	VERB
ftr-353	961	21	from	from	ADP
ftr-353	961	22	the	the	DET
ftr-353	961	23	contract	contract	NOUN
ftr-353	961	24	’s	’s	PART
ftr-353	961	25	basis	basis	NOUN
ftr-353	961	26	in	in	ADP
ftr-353	961	27	determining	determine	VERB
ftr-353	961	28	the	the	DET
ftr-353	961	29	gain	gain	NOUN
ftr-353	961	30	realized	realize	VERB
ftr-353	961	31	on	on	ADP
ftr-353	961	32	the	the	DET
ftr-353	961	33	sale	sale	NOUN
ftr-353	961	34	.	.	PUNCT
ftr-353	962	1	the	the	DET
ftr-353	962	2	portion	portion	NOUN
ftr-353	962	3	of	of	ADP
ftr-353	962	4	the	the	DET
ftr-353	962	5	gain	gain	NOUN
ftr-353	962	6	reflecting	reflect	VERB
ftr-353	962	7	inside	inside	ADP
ftr-353	962	8	build	build	NOUN
ftr-353	962	9	-	-	PUNCT
ftr-353	962	10	up	up	NOUN
ftr-353	962	11	immediately	immediately	ADV
ftr-353	962	12	prior	prior	ADV
ftr-353	962	13	to	to	ADP
ftr-353	962	14	the	the	DET
ftr-353	962	15	sale	sale	NOUN
ftr-353	962	16	is	be	AUX
ftr-353	962	17	2010	2010	NUM
ftr-353	962	18	]	]	PUNCT
ftr-353	962	19	recent	recent	ADJ
ftr-353	962	20	developments	development	NOUN
ftr-353	962	21	in	in	ADP
ftr-353	962	22	federal	federal	ADJ
ftr-353	962	23	income	income	NOUN
ftr-353	962	24	taxation	taxation	NOUN
ftr-353	962	25	128	128	NUM
ftr-353	962	26	ordinary	ordinary	ADJ
ftr-353	962	27	income	income	NOUN
ftr-353	962	28	,	,	PUNCT
ftr-353	962	29	but	but	CCONJ
ftr-353	962	30	any	any	DET
ftr-353	962	31	excess	excess	ADJ
ftr-353	962	32	amount	amount	NOUN
ftr-353	962	33	is	be	AUX
ftr-353	962	34	capital	capital	NOUN
ftr-353	962	35	gain	gain	NOUN
ftr-353	962	36	,	,	PUNCT
ftr-353	962	37	which	which	PRON
ftr-353	962	38	is	be	AUX
ftr-353	962	39	long	long	ADJ
ftr-353	962	40	term	term	NOUN
ftr-353	962	41	if	if	SCONJ
ftr-353	962	42	the	the	DET
ftr-353	962	43	contract	contract	NOUN
ftr-353	962	44	has	have	AUX
ftr-353	962	45	been	be	AUX
ftr-353	962	46	held	hold	VERB
ftr-353	962	47	for	for	ADP
ftr-353	962	48	more	more	ADJ
ftr-353	962	49	than	than	ADP
ftr-353	962	50	one	one	NUM
ftr-353	962	51	year	year	NOUN
ftr-353	962	52	.	.	PUNCT
ftr-353	963	1	third	third	ADJ
ftr-353	963	2	,	,	PUNCT
ftr-353	963	3	if	if	SCONJ
ftr-353	963	4	a	a	DET
ftr-353	963	5	term	term	NOUN
ftr-353	963	6	-	-	PUNCT
ftr-353	963	7	life	life	NOUN
ftr-353	963	8	contract	contract	NOUN
ftr-353	963	9	with	with	ADP
ftr-353	963	10	no	no	DET
ftr-353	963	11	cash	cash	NOUN
ftr-353	963	12	surrender	surrender	NOUN
ftr-353	963	13	value	value	NOUN
ftr-353	963	14	is	be	AUX
ftr-353	963	15	sold	sell	VERB
ftr-353	963	16	to	to	ADP
ftr-353	963	17	an	an	DET
ftr-353	963	18	unrelated	unrelated	ADJ
ftr-353	963	19	person	person	NOUN
ftr-353	963	20	who	who	PRON
ftr-353	963	21	would	would	AUX
ftr-353	963	22	not	not	PART
ftr-353	963	23	suffer	suffer	VERB
ftr-353	963	24	a	a	DET
ftr-353	963	25	loss	loss	NOUN
ftr-353	963	26	if	if	SCONJ
ftr-353	963	27	beneficiary	beneficiary	NOUN
ftr-353	963	28	died	die	VERB
ftr-353	963	29	,	,	PUNCT
ftr-353	963	30	the	the	DET
ftr-353	963	31	amount	amount	NOUN
ftr-353	963	32	of	of	ADP
ftr-353	963	33	income	income	NOUN
ftr-353	963	34	recognized	recognize	VERB
ftr-353	963	35	is	be	AUX
ftr-353	963	36	the	the	DET
ftr-353	963	37	excess	excess	NOUN
ftr-353	963	38	of	of	ADP
ftr-353	963	39	the	the	DET
ftr-353	963	40	amount	amount	NOUN
ftr-353	963	41	realized	realize	VERB
ftr-353	963	42	over	over	ADP
ftr-353	963	43	the	the	DET
ftr-353	963	44	adjusted	adjusted	ADJ
ftr-353	963	45	basis	basis	NOUN
ftr-353	963	46	of	of	ADP
ftr-353	963	47	contract	contract	NOUN
ftr-353	963	48	;	;	PUNCT
ftr-353	963	49	because	because	SCONJ
ftr-353	963	50	the	the	DET
ftr-353	963	51	cost	cost	NOUN
ftr-353	963	52	of	of	ADP
ftr-353	963	53	insurance	insurance	NOUN
ftr-353	963	54	each	each	DET
ftr-353	963	55	month	month	NOUN
ftr-353	963	56	is	be	AUX
ftr-353	963	57	presumed	presume	VERB
ftr-353	963	58	to	to	PART
ftr-353	963	59	equal	equal	VERB
ftr-353	963	60	to	to	ADP
ftr-353	963	61	monthly	monthly	ADJ
ftr-353	963	62	premium	premium	NOUN
ftr-353	963	63	paid	pay	VERB
ftr-353	963	64	,	,	PUNCT
ftr-353	963	65	there	there	PRON
ftr-353	963	66	is	be	VERB
ftr-353	963	67	no	no	DET
ftr-353	963	68	inside	inside	ADJ
ftr-353	963	69	build	build	NOUN
ftr-353	963	70	-	-	PUNCT
ftr-353	963	71	up	up	NOUN
ftr-353	963	72	under	under	ADP
ftr-353	963	73	contract	contract	NOUN
ftr-353	963	74	,	,	PUNCT
ftr-353	963	75	and	and	CCONJ
ftr-353	963	76	thus	thus	ADV
ftr-353	963	77	the	the	DET
ftr-353	963	78	entire	entire	ADJ
ftr-353	963	79	amount	amount	NOUN
ftr-353	963	80	recognized	recognize	VERB
ftr-353	963	81	is	be	AUX
ftr-353	963	82	long	long	ADJ
ftr-353	963	83	-	-	PUNCT
ftr-353	963	84	term	term	NOUN
ftr-353	963	85	capital	capital	NOUN
ftr-353	963	86	gain	gain	NOUN
ftr-353	963	87	.	.	PUNCT
ftr-353	964	1	(	(	PUNCT
ftr-353	964	2	a	a	X
ftr-353	964	3	)	)	PUNCT
ftr-353	964	4	let	let	VERB
ftr-353	964	5	the	the	DET
ftr-353	964	6	life	life	NOUN
ftr-353	964	7	insurance	insurance	NOUN
ftr-353	964	8	gambling	gambling	NOUN
ftr-353	964	9	tax	tax	NOUN
ftr-353	964	10	shelter	shelter	NOUN
ftr-353	964	11	wave	wave	NOUN
ftr-353	964	12	begin	begin	VERB
ftr-353	964	13	.	.	PUNCT
ftr-353	965	1	the	the	DET
ftr-353	965	2	irs	irs	PROPN
ftr-353	965	3	gives	give	VERB
ftr-353	965	4	a	a	DET
ftr-353	965	5	third	third	ADJ
ftr-353	965	6	-	-	PUNCT
ftr-353	965	7	party	party	NOUN
ftr-353	965	8	purchaser	purchaser	NOUN
ftr-353	965	9	of	of	ADP
ftr-353	965	10	life	life	NOUN
ftr-353	965	11	insurance	insurance	NOUN
ftr-353	965	12	who	who	PRON
ftr-353	965	13	buys	buy	VERB
ftr-353	965	14	the	the	DET
ftr-353	965	15	insured	insure	VERB
ftr-353	965	16	’s	’s	PART
ftr-353	965	17	contract	contract	NOUN
ftr-353	965	18	a	a	DET
ftr-353	965	19	full	full	ADJ
ftr-353	965	20	pass	pass	NOUN
ftr-353	965	21	on	on	ADP
ftr-353	965	22	the	the	DET
ftr-353	965	23	“	"	PUNCT
ftr-353	965	24	substitute	substitute	NOUN
ftr-353	965	25	for	for	ADP
ftr-353	965	26	ordinary	ordinary	ADJ
ftr-353	965	27	income	income	NOUN
ftr-353	965	28	”	"	PUNCT
ftr-353	965	29	limitation	limitation	NOUN
ftr-353	965	30	on	on	ADP
ftr-353	965	31	capital	capital	NOUN
ftr-353	965	32	gains	gain	NOUN
ftr-353	965	33	treatment	treatment	NOUN
ftr-353	965	34	when	when	SCONJ
ftr-353	965	35	he	he	PRON
ftr-353	965	36	sells	sell	VERB
ftr-353	965	37	the	the	DET
ftr-353	965	38	life	life	NOUN
ftr-353	965	39	insurance	insurance	NOUN
ftr-353	965	40	policy	policy	NOUN
ftr-353	965	41	instead	instead	ADV
ftr-353	965	42	of	of	ADP
ftr-353	965	43	waiting	wait	VERB
ftr-353	965	44	for	for	ADP
ftr-353	965	45	ordinary	ordinary	ADJ
ftr-353	965	46	gain	gain	NOUN
ftr-353	965	47	on	on	ADP
ftr-353	965	48	the	the	DET
ftr-353	965	49	payout	payout	NOUN
ftr-353	965	50	.	.	PUNCT
ftr-353	966	1	rev	rev	PROPN
ftr-353	966	2	.	.	PUNCT
ftr-353	967	1	rul	rul	PROPN
ftr-353	967	2	.	.	PUNCT
ftr-353	967	3	2009	2009	NUM
ftr-353	967	4	-	-	SYM
ftr-353	967	5	14	14	NUM
ftr-353	967	6	,	,	PUNCT
ftr-353	967	7	2009	2009	NUM
ftr-353	967	8	-	-	SYM
ftr-353	967	9	21	21	NUM
ftr-353	967	10	i.r.b	i.r.b	NOUN
ftr-353	967	11	.	.	PUNCT
ftr-353	967	12	1031	1031	NUM
ftr-353	967	13	(	(	PUNCT
ftr-353	967	14	5/1/09	5/1/09	NUM
ftr-353	967	15	)	)	PUNCT
ftr-353	967	16	.	.	PUNCT
ftr-353	968	1	this	this	DET
ftr-353	968	2	revenue	revenue	NOUN
ftr-353	968	3	ruling	ruling	NOUN
ftr-353	968	4	deals	deal	NOUN
ftr-353	968	5	with	with	ADP
ftr-353	968	6	the	the	DET
ftr-353	968	7	treatment	treatment	NOUN
ftr-353	968	8	in	in	ADP
ftr-353	968	9	three	three	NUM
ftr-353	968	10	different	different	ADJ
ftr-353	968	11	situations	situation	NOUN
ftr-353	968	12	of	of	ADP
ftr-353	968	13	a	a	DET
ftr-353	968	14	cash	cash	NOUN
ftr-353	968	15	method	method	NOUN
ftr-353	968	16	taxpayer	taxpayer	NOUN
ftr-353	968	17	who	who	PRON
ftr-353	968	18	purchases	purchase	VERB
ftr-353	968	19	a	a	DET
ftr-353	968	20	life	life	NOUN
ftr-353	968	21	insurance	insurance	NOUN
ftr-353	968	22	contract	contract	NOUN
ftr-353	968	23	from	from	ADP
ftr-353	968	24	the	the	DET
ftr-353	968	25	insured	insure	VERB
ftr-353	968	26	.	.	PUNCT
ftr-353	969	1	in	in	ADP
ftr-353	969	2	all	all	DET
ftr-353	969	3	three	three	NUM
ftr-353	969	4	situations	situation	NOUN
ftr-353	969	5	,	,	PUNCT
ftr-353	969	6	the	the	DET
ftr-353	969	7	contract	contract	NOUN
ftr-353	969	8	was	be	AUX
ftr-353	969	9	a	a	DET
ftr-353	969	10	level	level	NOUN
ftr-353	969	11	premium	premium	NOUN
ftr-353	969	12	fifteen	fifteen	NUM
ftr-353	969	13	-	-	PUNCT
ftr-353	969	14	year	year	NOUN
ftr-353	969	15	term	term	NOUN
ftr-353	969	16	life	life	NOUN
ftr-353	969	17	insurance	insurance	NOUN
ftr-353	969	18	contract	contract	NOUN
ftr-353	969	19	without	without	ADP
ftr-353	969	20	cash	cash	NOUN
ftr-353	969	21	surrender	surrender	NOUN
ftr-353	969	22	value	value	NOUN
ftr-353	969	23	.	.	PUNCT
ftr-353	970	1	the	the	DET
ftr-353	970	2	purchaser	purchaser	NOUN
ftr-353	970	3	had	have	VERB
ftr-353	970	4	no	no	DET
ftr-353	970	5	insurable	insurable	ADJ
ftr-353	970	6	interest	interest	NOUN
ftr-353	970	7	or	or	CCONJ
ftr-353	970	8	relationship	relationship	NOUN
ftr-353	970	9	to	to	ADP
ftr-353	970	10	the	the	DET
ftr-353	970	11	insured	insure	VERB
ftr-353	970	12	.	.	PUNCT
ftr-353	971	1	at	at	ADP
ftr-353	971	2	the	the	DET
ftr-353	971	3	time	time	NOUN
ftr-353	971	4	of	of	ADP
ftr-353	971	5	purchase	purchase	NOUN
ftr-353	971	6	,	,	PUNCT
ftr-353	971	7	the	the	DET
ftr-353	971	8	remaining	remain	VERB
ftr-353	971	9	term	term	NOUN
ftr-353	971	10	of	of	ADP
ftr-353	971	11	the	the	DET
ftr-353	971	12	contract	contract	NOUN
ftr-353	971	13	was	be	AUX
ftr-353	971	14	7	7	NUM
ftr-353	971	15	years	year	NOUN
ftr-353	971	16	,	,	PUNCT
ftr-353	971	17	6	6	NUM
ftr-353	971	18	months	month	NOUN
ftr-353	971	19	,	,	PUNCT
ftr-353	971	20	and	and	CCONJ
ftr-353	971	21	15	15	NUM
ftr-353	971	22	days	day	NOUN
ftr-353	971	23	.	.	PUNCT
ftr-353	972	1	the	the	DET
ftr-353	972	2	monthly	monthly	ADJ
ftr-353	972	3	premium	premium	NOUN
ftr-353	972	4	for	for	ADP
ftr-353	972	5	the	the	DET
ftr-353	972	6	contract	contract	NOUN
ftr-353	972	7	was	be	AUX
ftr-353	972	8	$	$	SYM
ftr-353	972	9	500	500	NUM
ftr-353	972	10	,	,	PUNCT
ftr-353	972	11	due	due	ADJ
ftr-353	972	12	and	and	CCONJ
ftr-353	972	13	payable	payable	ADJ
ftr-353	972	14	on	on	ADP
ftr-353	972	15	the	the	DET
ftr-353	972	16	first	first	ADJ
ftr-353	972	17	day	day	NOUN
ftr-353	972	18	of	of	ADP
ftr-353	972	19	each	each	DET
ftr-353	972	20	month	month	NOUN
ftr-353	972	21	.	.	PUNCT
ftr-353	973	1	the	the	DET
ftr-353	973	2	purchaser	purchaser	NOUN
ftr-353	973	3	named	name	VERB
ftr-353	973	4	itself	itself	PRON
ftr-353	973	5	beneficiary	beneficiary	NOUN
ftr-353	973	6	under	under	ADP
ftr-353	973	7	the	the	DET
ftr-353	973	8	contract	contract	NOUN
ftr-353	973	9	immediately	immediately	ADV
ftr-353	973	10	after	after	ADP
ftr-353	973	11	acquiring	acquire	VERB
ftr-353	973	12	the	the	DET
ftr-353	973	13	contract	contract	NOUN
ftr-353	973	14	.	.	PUNCT
ftr-353	974	1	•	•	NUM
ftr-353	974	2	in	in	ADP
ftr-353	974	3	the	the	DET
ftr-353	974	4	first	first	ADJ
ftr-353	974	5	situation	situation	NOUN
ftr-353	974	6	,	,	PUNCT
ftr-353	974	7	the	the	DET
ftr-353	974	8	purchaser	purchaser	NOUN
ftr-353	974	9	paid	pay	VERB
ftr-353	974	10	the	the	DET
ftr-353	974	11	insured	insure	VERB
ftr-353	974	12	$	$	SYM
ftr-353	974	13	20,000	20,000	NUM
ftr-353	974	14	for	for	ADP
ftr-353	974	15	the	the	DET
ftr-353	974	16	contract	contract	NOUN
ftr-353	974	17	,	,	PUNCT
ftr-353	974	18	paid	pay	VERB
ftr-353	974	19	premiums	premium	NOUN
ftr-353	974	20	totaling	total	VERB
ftr-353	974	21	$	$	SYM
ftr-353	974	22	9,000	9,000	NUM
ftr-353	974	23	to	to	PART
ftr-353	974	24	keep	keep	VERB
ftr-353	974	25	the	the	DET
ftr-353	974	26	contract	contract	NOUN
ftr-353	974	27	in	in	ADP
ftr-353	974	28	force	force	NOUN
ftr-353	974	29	,	,	PUNCT
ftr-353	974	30	and	and	CCONJ
ftr-353	974	31	received	receive	VERB
ftr-353	974	32	$	$	SYM
ftr-353	974	33	100,000	100,000	NUM
ftr-353	974	34	under	under	ADP
ftr-353	974	35	the	the	DET
ftr-353	974	36	life	life	NOUN
ftr-353	974	37	insurance	insurance	NOUN
ftr-353	974	38	contract	contract	NOUN
ftr-353	974	39	upon	upon	SCONJ
ftr-353	974	40	the	the	DET
ftr-353	974	41	insured	insure	VERB
ftr-353	974	42	’s	’s	PART
ftr-353	974	43	death	death	NOUN
ftr-353	974	44	.	.	PUNCT
ftr-353	975	1	the	the	DET
ftr-353	975	2	ruling	ruling	NOUN
ftr-353	975	3	concludes	conclude	VERB
ftr-353	975	4	that	that	SCONJ
ftr-353	975	5	although	although	SCONJ
ftr-353	975	6	the	the	DET
ftr-353	975	7	life	life	NOUN
ftr-353	975	8	insurance	insurance	NOUN
ftr-353	975	9	contract	contract	NOUN
ftr-353	975	10	was	be	AUX
ftr-353	975	11	not	not	PART
ftr-353	975	12	property	property	NOUN
ftr-353	975	13	described	describe	VERB
ftr-353	975	14	in	in	ADP
ftr-353	975	15	§	§	PROPN
ftr-353	975	16	1221(a)(1)-(8	1221(a)(1)-(8	NUM
ftr-353	975	17	)	)	PUNCT
ftr-353	975	18	,	,	PUNCT
ftr-353	975	19	and	and	CCONJ
ftr-353	975	20	thus	thus	ADV
ftr-353	975	21	was	be	AUX
ftr-353	975	22	a	a	DET
ftr-353	975	23	capital	capital	NOUN
ftr-353	975	24	asset	asset	NOUN
ftr-353	975	25	in	in	ADP
ftr-353	975	26	the	the	DET
ftr-353	975	27	purchaser	purchaser	NOUN
ftr-353	975	28	’s	’s	PART
ftr-353	975	29	hands	hand	NOUN
ftr-353	975	30	,	,	PUNCT
ftr-353	975	31	“	"	PUNCT
ftr-353	975	32	neither	neither	CCONJ
ftr-353	975	33	the	the	DET
ftr-353	975	34	surrender	surrender	NOUN
ftr-353	975	35	of	of	ADP
ftr-353	975	36	a	a	DET
ftr-353	975	37	life	life	NOUN
ftr-353	975	38	insurance	insurance	NOUN
ftr-353	975	39	or	or	CCONJ
ftr-353	975	40	annuity	annuity	NOUN
ftr-353	975	41	contract	contract	NOUN
ftr-353	975	42	nor	nor	CCONJ
ftr-353	975	43	the	the	DET
ftr-353	975	44	receipt	receipt	NOUN
ftr-353	975	45	of	of	ADP
ftr-353	975	46	a	a	DET
ftr-353	975	47	death	death	NOUN
ftr-353	975	48	benefit	benefit	NOUN
ftr-353	975	49	from	from	ADP
ftr-353	975	50	the	the	DET
ftr-353	975	51	issuer	issuer	NOUN
ftr-353	975	52	under	under	ADP
ftr-353	975	53	the	the	DET
ftr-353	975	54	terms	term	NOUN
ftr-353	975	55	of	of	ADP
ftr-353	975	56	the	the	DET
ftr-353	975	57	contract	contract	NOUN
ftr-353	975	58	produces	produce	VERB
ftr-353	975	59	a	a	DET
ftr-353	975	60	capital	capital	NOUN
ftr-353	975	61	gain	gain	NOUN
ftr-353	975	62	.	.	PUNCT
ftr-353	975	63	”	"	PUNCT
ftr-353	976	1	accordingly	accordingly	ADV
ftr-353	976	2	,	,	PUNCT
ftr-353	976	3	the	the	DET
ftr-353	976	4	$	$	SYM
ftr-353	976	5	71,000	71,000	NUM
ftr-353	976	6	income	income	NOUN
ftr-353	976	7	recognized	recognize	VERB
ftr-353	976	8	by	by	ADP
ftr-353	976	9	the	the	DET
ftr-353	976	10	purchaser	purchaser	NOUN
ftr-353	976	11	upon	upon	SCONJ
ftr-353	976	12	the	the	DET
ftr-353	976	13	receipt	receipt	NOUN
ftr-353	976	14	of	of	ADP
ftr-353	976	15	the	the	DET
ftr-353	976	16	death	death	NOUN
ftr-353	976	17	benefit	benefit	NOUN
ftr-353	976	18	was	be	AUX
ftr-353	976	19	ordinary	ordinary	ADJ
ftr-353	976	20	income	income	NOUN
ftr-353	976	21	.	.	PUNCT
ftr-353	977	1	•	•	NUM
ftr-353	977	2	in	in	ADP
ftr-353	977	3	the	the	DET
ftr-353	977	4	second	second	ADJ
ftr-353	977	5	situation	situation	NOUN
ftr-353	977	6	,	,	PUNCT
ftr-353	977	7	prior	prior	ADV
ftr-353	977	8	to	to	ADP
ftr-353	977	9	the	the	DET
ftr-353	977	10	insured	insure	VERB
ftr-353	977	11	’s	’s	PART
ftr-353	977	12	death	death	NOUN
ftr-353	977	13	the	the	DET
ftr-353	977	14	purchaser	purchaser	NOUN
ftr-353	977	15	sold	sell	VERB
ftr-353	977	16	the	the	DET
ftr-353	977	17	life	life	NOUN
ftr-353	977	18	insurance	insurance	NOUN
ftr-353	977	19	contract	contract	NOUN
ftr-353	977	20	to	to	ADP
ftr-353	977	21	another	another	DET
ftr-353	977	22	person	person	NOUN
ftr-353	977	23	for	for	ADP
ftr-353	977	24	$	$	SYM
ftr-353	977	25	30,000	30,000	NUM
ftr-353	977	26	,	,	PUNCT
ftr-353	977	27	after	after	ADP
ftr-353	977	28	paying	pay	VERB
ftr-353	977	29	the	the	DET
ftr-353	977	30	insured	insure	VERB
ftr-353	977	31	$	$	SYM
ftr-353	977	32	20,000	20,000	NUM
ftr-353	977	33	for	for	ADP
ftr-353	977	34	the	the	DET
ftr-353	977	35	contract	contract	NOUN
ftr-353	977	36	and	and	CCONJ
ftr-353	977	37	premiums	premium	NOUN
ftr-353	977	38	totaling	total	VERB
ftr-353	977	39	$	$	SYM
ftr-353	977	40	9,000	9,000	NUM
ftr-353	977	41	.	.	PUNCT
ftr-353	978	1	the	the	DET
ftr-353	978	2	ruling	ruling	NOUN
ftr-353	978	3	held	hold	VERB
ftr-353	978	4	that	that	SCONJ
ftr-353	978	5	the	the	DET
ftr-353	978	6	$	$	SYM
ftr-353	978	7	9,000	9,000	NUM
ftr-353	978	8	of	of	ADP
ftr-353	978	9	premiums	premium	NOUN
ftr-353	978	10	paid	pay	VERB
ftr-353	978	11	by	by	ADP
ftr-353	978	12	the	the	DET
ftr-353	978	13	purchaser	purchaser	NOUN
ftr-353	978	14	to	to	PART
ftr-353	978	15	keep	keep	VERB
ftr-353	978	16	the	the	DET
ftr-353	978	17	contract	contract	NOUN
ftr-353	978	18	in	in	ADP
ftr-353	978	19	force	force	NOUN
ftr-353	978	20	were	be	AUX
ftr-353	978	21	capital	capital	NOUN
ftr-353	978	22	expenditures	expenditure	NOUN
ftr-353	978	23	,	,	PUNCT
ftr-353	978	24	which	which	PRON
ftr-353	978	25	were	be	AUX
ftr-353	978	26	added	add	VERB
ftr-353	978	27	to	to	ADP
ftr-353	978	28	the	the	DET
ftr-353	978	29	original	original	ADJ
ftr-353	978	30	$	$	SYM
ftr-353	978	31	20,000	20,000	NUM
ftr-353	978	32	basis	basis	NOUN
ftr-353	978	33	in	in	ADP
ftr-353	978	34	the	the	DET
ftr-353	978	35	contract	contract	NOUN
ftr-353	978	36	.	.	PUNCT
ftr-353	979	1	the	the	DET
ftr-353	979	2	purchaser	purchaser	NOUN
ftr-353	979	3	recognized	recognize	VERB
ftr-353	979	4	a	a	DET
ftr-353	979	5	$	$	SYM
ftr-353	979	6	1,000	1,000	NUM
ftr-353	979	7	gain	gain	NOUN
ftr-353	979	8	,	,	PUNCT
ftr-353	979	9	which	which	PRON
ftr-353	979	10	was	be	AUX
ftr-353	979	11	a	a	DET
ftr-353	979	12	capital	capital	NOUN
ftr-353	979	13	gain	gain	NOUN
ftr-353	979	14	because	because	SCONJ
ftr-353	979	15	the	the	DET
ftr-353	979	16	life	life	NOUN
ftr-353	979	17	insurance	insurance	NOUN
ftr-353	979	18	contract	contract	NOUN
ftr-353	979	19	was	be	AUX
ftr-353	979	20	not	not	PART
ftr-353	979	21	property	property	NOUN
ftr-353	979	22	described	describe	VERB
ftr-353	979	23	in	in	ADP
ftr-353	979	24	§	§	PROPN
ftr-353	979	25	1221(a)(1)-(8	1221(a)(1)-(8	NUM
ftr-353	979	26	)	)	PUNCT
ftr-353	979	27	,	,	PUNCT
ftr-353	979	28	and	and	CCONJ
ftr-353	979	29	thus	thus	ADV
ftr-353	979	30	was	be	AUX
ftr-353	979	31	a	a	DET
ftr-353	979	32	capital	capital	NOUN
ftr-353	979	33	asset	asset	NOUN
ftr-353	979	34	.	.	PUNCT
ftr-353	980	1	•	•	NUM
ftr-353	980	2	the	the	DET
ftr-353	980	3	third	third	ADJ
ftr-353	980	4	situation	situation	NOUN
ftr-353	980	5	was	be	AUX
ftr-353	980	6	the	the	DET
ftr-353	980	7	same	same	ADJ
ftr-353	980	8	as	as	ADP
ftr-353	980	9	the	the	DET
ftr-353	980	10	first	first	ADJ
ftr-353	980	11	situation	situation	NOUN
ftr-353	980	12	,	,	PUNCT
ftr-353	980	13	except	except	SCONJ
ftr-353	980	14	the	the	DET
ftr-353	980	15	purchaser	purchaser	NOUN
ftr-353	980	16	was	be	AUX
ftr-353	980	17	a	a	DET
ftr-353	980	18	foreign	foreign	ADJ
ftr-353	980	19	corporation	corporation	NOUN
ftr-353	980	20	that	that	PRON
ftr-353	980	21	was	be	AUX
ftr-353	980	22	not	not	PART
ftr-353	980	23	129	129	NUM
ftr-353	980	24	florida	florida	PROPN
ftr-353	980	25	tax	tax	NOUN
ftr-353	980	26	review	review	NOUN
ftr-353	981	1	[	[	X
ftr-353	981	2	vol	vol	NOUN
ftr-353	981	3	.	.	PUNCT
ftr-353	981	4	10	10	NUM
ftr-353	981	5	:	:	PUNCT
ftr-353	981	6	si	si	PROPN
ftr-353	981	7	engaged	engage	VERB
ftr-353	981	8	in	in	ADP
ftr-353	981	9	any	any	DET
ftr-353	981	10	u.s	u.s	PROPN
ftr-353	981	11	.	.	PROPN
ftr-353	981	12	trade	trade	NOUN
ftr-353	981	13	or	or	CCONJ
ftr-353	981	14	business	business	NOUN
ftr-353	981	15	.	.	PUNCT
ftr-353	982	1	the	the	DET
ftr-353	982	2	purchaser	purchaser	NOUN
ftr-353	982	3	again	again	ADV
ftr-353	982	4	recognized	recognize	VERB
ftr-353	982	5	$	$	SYM
ftr-353	982	6	71,000	71,000	NUM
ftr-353	982	7	of	of	ADP
ftr-353	982	8	income	income	NOUN
ftr-353	982	9	upon	upon	SCONJ
ftr-353	982	10	the	the	DET
ftr-353	982	11	receipt	receipt	NOUN
ftr-353	982	12	of	of	ADP
ftr-353	982	13	death	death	NOUN
ftr-353	982	14	benefits	benefit	NOUN
ftr-353	982	15	.	.	PUNCT
ftr-353	983	1	this	this	DET
ftr-353	983	2	income	income	NOUN
ftr-353	983	3	is	be	AUX
ftr-353	983	4	“	"	PUNCT
ftr-353	983	5	fixed	fix	VERB
ftr-353	983	6	or	or	CCONJ
ftr-353	983	7	determinable	determinable	VERB
ftr-353	983	8	annual	annual	ADJ
ftr-353	983	9	or	or	CCONJ
ftr-353	983	10	periodical	periodical	ADJ
ftr-353	983	11	”	"	PUNCT
ftr-353	983	12	income	income	NOUN
ftr-353	983	13	subject	subject	NOUN
ftr-353	983	14	to	to	ADP
ftr-353	983	15	u.s	u.s	PROPN
ftr-353	983	16	.	.	PROPN
ftr-353	983	17	under	under	ADP
ftr-353	983	18	§	§	PROPN
ftr-353	983	19	881(a)(1	881(a)(1	NOUN
ftr-353	983	20	)	)	PUNCT
ftr-353	983	21	,	,	PUNCT
ftr-353	983	22	see	see	VERB
ftr-353	983	23	reg	reg	NOUN
ftr-353	983	24	.	.	PUNCT
ftr-353	984	1	§	§	PROPN
ftr-353	984	2	1.1441	1.1441	NUM
ftr-353	984	3	-	-	SYM
ftr-353	984	4	2(b	2(b	NUM
ftr-353	984	5	)	)	PUNCT
ftr-353	984	6	;	;	PUNCT
ftr-353	984	7	rev	rev	PROPN
ftr-353	984	8	.	.	PROPN
ftr-353	985	1	rul	rul	PROPN
ftr-353	985	2	.	.	PUNCT
ftr-353	986	1	64	64	NUM
ftr-353	986	2	-	-	SYM
ftr-353	986	3	51	51	NUM
ftr-353	986	4	,	,	PUNCT
ftr-353	986	5	1964	1964	NUM
ftr-353	986	6	-	-	SYM
ftr-353	986	7	1	1	NUM
ftr-353	986	8	c.b	c.b	PROPN
ftr-353	986	9	.	.	PROPN
ftr-353	986	10	322	322	NUM
ftr-353	986	11	;	;	PUNCT
ftr-353	986	12	rev	rev	PROPN
ftr-353	986	13	.	.	PROPN
ftr-353	986	14	rul	rul	PROPN
ftr-353	986	15	.	.	PUNCT
ftr-353	986	16	2004	2004	NUM
ftr-353	986	17	-	-	SYM
ftr-353	986	18	75	75	NUM
ftr-353	986	19	,	,	PUNCT
ftr-353	986	20	2004	2004	NUM
ftr-353	986	21	-	-	SYM
ftr-353	986	22	2	2	NUM
ftr-353	986	23	c.b	c.b	PROPN
ftr-353	986	24	.	.	PROPN
ftr-353	986	25	109	109	NUM
ftr-353	986	26	.	.	PUNCT
ftr-353	987	1	(	(	PUNCT
ftr-353	987	2	b	b	X
ftr-353	987	3	)	)	PUNCT
ftr-353	987	4	gross	gross	ADJ
ftr-353	987	5	income	income	NOUN
ftr-353	987	6	without	without	ADP
ftr-353	987	7	cash	cash	NOUN
ftr-353	987	8	upon	upon	SCONJ
ftr-353	987	9	surrender	surrender	NOUN
ftr-353	987	10	of	of	ADP
ftr-353	987	11	life	life	NOUN
ftr-353	987	12	insurance	insurance	NOUN
ftr-353	987	13	policy	policy	NOUN
ftr-353	987	14	with	with	ADP
ftr-353	987	15	outstanding	outstanding	ADJ
ftr-353	987	16	policy	policy	NOUN
ftr-353	987	17	loans	loan	NOUN
ftr-353	987	18	.	.	PUNCT
ftr-353	988	1	barr	barr	PROPN
ftr-353	988	2	v.	v.	PROPN
ftr-353	988	3	commissioner	commissioner	PROPN
ftr-353	988	4	,	,	PUNCT
ftr-353	988	5	t.c	t.c	PROPN
ftr-353	988	6	.	.	PROPN
ftr-353	988	7	memo	memo	NOUN
ftr-353	988	8	.	.	PUNCT
ftr-353	989	1	2009	2009	NUM
ftr-353	989	2	-	-	SYM
ftr-353	989	3	250	250	NUM
ftr-353	989	4	(	(	PUNCT
ftr-353	989	5	11/3/09	11/3/09	NUM
ftr-353	989	6	)	)	PUNCT
ftr-353	989	7	.	.	PUNCT
ftr-353	990	1	when	when	SCONJ
ftr-353	990	2	an	an	DET
ftr-353	990	3	insurance	insurance	NOUN
ftr-353	990	4	company	company	NOUN
ftr-353	990	5	withholds	withhold	VERB
ftr-353	990	6	from	from	ADP
ftr-353	990	7	the	the	DET
ftr-353	990	8	cash	cash	NOUN
ftr-353	990	9	surrender	surrender	NOUN
ftr-353	990	10	value	value	NOUN
ftr-353	990	11	of	of	ADP
ftr-353	990	12	a	a	DET
ftr-353	990	13	life	life	NOUN
ftr-353	990	14	insurance	insurance	NOUN
ftr-353	990	15	policy	policy	NOUN
ftr-353	990	16	upon	upon	SCONJ
ftr-353	990	17	its	its	PRON
ftr-353	990	18	surrender	surrender	NOUN
ftr-353	990	19	amounts	amount	VERB
ftr-353	990	20	necessary	necessary	ADJ
ftr-353	990	21	to	to	PART
ftr-353	990	22	repay	repay	VERB
ftr-353	990	23	policy	policy	NOUN
ftr-353	990	24	loans	loan	NOUN
ftr-353	990	25	,	,	PUNCT
ftr-353	990	26	the	the	DET
ftr-353	990	27	withheld	withhold	VERB
ftr-353	990	28	amount	amount	NOUN
ftr-353	990	29	is	be	AUX
ftr-353	990	30	constructively	constructively	ADV
ftr-353	990	31	realized	realize	VERB
ftr-353	990	32	by	by	ADP
ftr-353	990	33	the	the	DET
ftr-353	990	34	owner	owner	NOUN
ftr-353	990	35	of	of	ADP
ftr-353	990	36	the	the	DET
ftr-353	990	37	policy	policy	NOUN
ftr-353	990	38	and	and	CCONJ
ftr-353	990	39	is	be	AUX
ftr-353	990	40	included	include	VERB
ftr-353	990	41	in	in	ADP
ftr-353	990	42	the	the	DET
ftr-353	990	43	amount	amount	NOUN
ftr-353	990	44	taxable	taxable	ADJ
ftr-353	990	45	under	under	ADP
ftr-353	990	46	§	§	PROPN
ftr-353	990	47	72(e	72(e	NUM
ftr-353	990	48	)	)	PUNCT
ftr-353	990	49	.	.	PUNCT
ftr-353	991	1	4	4	X
ftr-353	991	2	.	.	X
ftr-353	991	3	small	small	ADJ
ftr-353	991	4	-	-	PUNCT
ftr-353	991	5	time	time	NOUN
ftr-353	991	6	,	,	PUNCT
ftr-353	991	7	one	one	NUM
ftr-353	991	8	-	-	PUNCT
ftr-353	991	9	time	time	NOUN
ftr-353	991	10	real	real	ADJ
ftr-353	991	11	estate	estate	NOUN
ftr-353	991	12	developer	developer	NOUN
ftr-353	991	13	gets	get	VERB
ftr-353	991	14	capital	capital	NOUN
ftr-353	991	15	gain	gain	NOUN
ftr-353	991	16	treatment	treatment	NOUN
ftr-353	991	17	.	.	PUNCT
ftr-353	992	1	rice	rice	PROPN
ftr-353	992	2	v.	v.	PROPN
ftr-353	992	3	commissioner	commissioner	PROPN
ftr-353	992	4	,	,	PUNCT
ftr-353	992	5	t.c	t.c	PROPN
ftr-353	992	6	.	.	PROPN
ftr-353	992	7	memo	memo	NOUN
ftr-353	992	8	.	.	PUNCT
ftr-353	993	1	2009	2009	NUM
ftr-353	993	2	-	-	SYM
ftr-353	993	3	142	142	NUM
ftr-353	993	4	(	(	PUNCT
ftr-353	993	5	6/16/09	6/16/09	NUM
ftr-353	993	6	)	)	PUNCT
ftr-353	993	7	.	.	PUNCT
ftr-353	994	1	the	the	DET
ftr-353	994	2	taxpayers	taxpayer	NOUN
ftr-353	994	3	purchased	purchase	VERB
ftr-353	994	4	a	a	DET
ftr-353	994	5	14.4	14.4	NUM
ftr-353	994	6	acre	acre	NOUN
ftr-353	994	7	parcel	parcel	NOUN
ftr-353	994	8	of	of	ADP
ftr-353	994	9	land	land	NOUN
ftr-353	994	10	on	on	ADP
ftr-353	994	11	which	which	PRON
ftr-353	994	12	to	to	PART
ftr-353	994	13	build	build	VERB
ftr-353	994	14	their	their	PRON
ftr-353	994	15	“	"	PUNCT
ftr-353	994	16	dream	dream	NOUN
ftr-353	994	17	home	home	NOUN
ftr-353	994	18	.	.	PUNCT
ftr-353	994	19	”	"	PUNCT
ftr-353	995	1	they	they	PRON
ftr-353	995	2	originally	originally	ADV
ftr-353	995	3	planned	plan	VERB
ftr-353	995	4	to	to	PART
ftr-353	995	5	keep	keep	VERB
ftr-353	995	6	the	the	DET
ftr-353	995	7	entire	entire	ADJ
ftr-353	995	8	property	property	NOUN
ftr-353	995	9	and	and	CCONJ
ftr-353	995	10	build	build	VERB
ftr-353	995	11	a	a	DET
ftr-353	995	12	single	single	ADJ
ftr-353	995	13	home	home	NOUN
ftr-353	995	14	for	for	ADP
ftr-353	995	15	them	they	PRON
ftr-353	995	16	and	and	CCONJ
ftr-353	995	17	their	their	PRON
ftr-353	995	18	children	child	NOUN
ftr-353	995	19	.	.	PUNCT
ftr-353	996	1	when	when	SCONJ
ftr-353	996	2	mrs	mrs	PROPN
ftr-353	996	3	.	.	PROPN
ftr-353	996	4	rice	rice	PROPN
ftr-353	996	5	became	become	VERB
ftr-353	996	6	concerned	concerned	ADJ
ftr-353	996	7	about	about	ADP
ftr-353	996	8	being	be	AUX
ftr-353	996	9	too	too	ADV
ftr-353	996	10	“	"	PUNCT
ftr-353	996	11	isolated	isolate	VERB
ftr-353	996	12	,	,	PUNCT
ftr-353	996	13	”	"	PUNCT
ftr-353	996	14	they	they	PRON
ftr-353	996	15	subdivided	subdivide	VERB
ftr-353	996	16	a	a	DET
ftr-353	996	17	portion	portion	NOUN
ftr-353	996	18	of	of	ADP
ftr-353	996	19	the	the	DET
ftr-353	996	20	property	property	NOUN
ftr-353	996	21	and	and	CCONJ
ftr-353	996	22	sold	sell	VERB
ftr-353	996	23	eight	eight	NUM
ftr-353	996	24	lots	lot	NOUN
ftr-353	996	25	(	(	PUNCT
ftr-353	996	26	only	only	ADV
ftr-353	996	27	six	six	NUM
ftr-353	996	28	suitable	suitable	ADJ
ftr-353	996	29	for	for	ADP
ftr-353	996	30	construction	construction	NOUN
ftr-353	996	31	)	)	PUNCT
ftr-353	996	32	to	to	ADP
ftr-353	996	33	six	six	NUM
ftr-353	996	34	different	different	ADJ
ftr-353	996	35	buyers	buyer	NOUN
ftr-353	996	36	,	,	PUNCT
ftr-353	996	37	over	over	ADP
ftr-353	996	38	nine	nine	NUM
ftr-353	996	39	years	year	NOUN
ftr-353	996	40	,	,	PUNCT
ftr-353	996	41	reserving	reserve	VERB
ftr-353	996	42	one	one	NUM
ftr-353	996	43	lot	lot	NOUN
ftr-353	996	44	for	for	ADP
ftr-353	996	45	their	their	PRON
ftr-353	996	46	daughter	daughter	NOUN
ftr-353	996	47	and	and	CCONJ
ftr-353	996	48	keeping	keep	VERB
ftr-353	996	49	the	the	DET
ftr-353	996	50	remaining	remain	VERB
ftr-353	996	51	land	land	NOUN
ftr-353	996	52	for	for	ADP
ftr-353	996	53	their	their	PRON
ftr-353	996	54	residence	residence	NOUN
ftr-353	996	55	,	,	PUNCT
ftr-353	996	56	on	on	ADP
ftr-353	996	57	which	which	PRON
ftr-353	996	58	they	they	PRON
ftr-353	996	59	built	build	VERB
ftr-353	996	60	a	a	DET
ftr-353	996	61	home	home	NOUN
ftr-353	996	62	with	with	ADP
ftr-353	996	63	8,000	8,000	NUM
ftr-353	996	64	square	square	ADJ
ftr-353	996	65	feet	foot	NOUN
ftr-353	996	66	of	of	ADP
ftr-353	996	67	interior	interior	ADJ
ftr-353	996	68	space	space	NOUN
ftr-353	996	69	and	and	CCONJ
ftr-353	996	70	4,000	4,000	NUM
ftr-353	996	71	square	square	ADJ
ftr-353	996	72	feet	foot	NOUN
ftr-353	996	73	of	of	ADP
ftr-353	996	74	garages	garage	NOUN
ftr-353	996	75	and	and	CCONJ
ftr-353	996	76	porches	porch	NOUN
ftr-353	996	77	.	.	PUNCT
ftr-353	997	1	they	they	PRON
ftr-353	997	2	had	have	AUX
ftr-353	997	3	never	never	ADV
ftr-353	997	4	before	before	ADV
ftr-353	997	5	(	(	PUNCT
ftr-353	997	6	or	or	CCONJ
ftr-353	997	7	subsequently	subsequently	ADV
ftr-353	997	8	)	)	PUNCT
ftr-353	997	9	engaged	engage	VERB
ftr-353	997	10	in	in	ADP
ftr-353	997	11	real	real	ADJ
ftr-353	997	12	estate	estate	NOUN
ftr-353	997	13	development	development	NOUN
ftr-353	997	14	and	and	CCONJ
ftr-353	997	15	sales	sale	NOUN
ftr-353	997	16	activities	activity	NOUN
ftr-353	997	17	,	,	PUNCT
ftr-353	997	18	and	and	CCONJ
ftr-353	997	19	both	both	PRON
ftr-353	997	20	had	have	VERB
ftr-353	997	21	full	full	ADJ
ftr-353	997	22	-	-	PUNCT
ftr-353	997	23	time	time	NOUN
ftr-353	997	24	jobs	job	NOUN
ftr-353	997	25	.	.	PUNCT
ftr-353	998	1	judge	judge	PROPN
ftr-353	998	2	kroupa	kroupa	PROPN
ftr-353	998	3	held	hold	VERB
ftr-353	998	4	that	that	SCONJ
ftr-353	998	5	the	the	DET
ftr-353	998	6	taxpayers	taxpayer	NOUN
ftr-353	998	7	realized	realize	VERB
ftr-353	998	8	capital	capital	NOUN
ftr-353	998	9	gains	gain	NOUN
ftr-353	998	10	,	,	PUNCT
ftr-353	998	11	not	not	PART
ftr-353	998	12	ordinary	ordinary	ADJ
ftr-353	998	13	income	income	NOUN
ftr-353	998	14	on	on	ADP
ftr-353	998	15	the	the	DET
ftr-353	998	16	sales	sale	NOUN
ftr-353	998	17	of	of	ADP
ftr-353	998	18	the	the	DET
ftr-353	998	19	three	three	NUM
ftr-353	998	20	lots	lot	NOUN
ftr-353	998	21	sold	sell	VERB
ftr-353	998	22	during	during	ADP
ftr-353	998	23	the	the	DET
ftr-353	998	24	year	year	NOUN
ftr-353	998	25	at	at	ADP
ftr-353	998	26	issue	issue	NOUN
ftr-353	998	27	.	.	PUNCT
ftr-353	999	1	the	the	DET
ftr-353	999	2	total	total	ADJ
ftr-353	999	3	number	number	NOUN
ftr-353	999	4	of	of	ADP
ftr-353	999	5	lots	lot	NOUN
ftr-353	999	6	sold	sell	VERB
ftr-353	999	7	in	in	ADP
ftr-353	999	8	all	all	DET
ftr-353	999	9	years	year	NOUN
ftr-353	999	10	was	be	AUX
ftr-353	999	11	small	small	ADJ
ftr-353	999	12	,	,	PUNCT
ftr-353	999	13	and	and	CCONJ
ftr-353	999	14	the	the	DET
ftr-353	999	15	substantiality	substantiality	NOUN
ftr-353	999	16	and	and	CCONJ
ftr-353	999	17	frequency	frequency	NOUN
ftr-353	999	18	of	of	ADP
ftr-353	999	19	sales	sale	NOUN
ftr-353	999	20	is	be	AUX
ftr-353	999	21	among	among	ADP
ftr-353	999	22	the	the	DET
ftr-353	999	23	most	most	ADV
ftr-353	999	24	important	important	ADJ
ftr-353	999	25	factors	factor	NOUN
ftr-353	999	26	in	in	ADP
ftr-353	999	27	determining	determine	VERB
ftr-353	999	28	whether	whether	SCONJ
ftr-353	999	29	sales	sale	NOUN
ftr-353	999	30	were	be	AUX
ftr-353	999	31	to	to	ADP
ftr-353	999	32	customers	customer	NOUN
ftr-353	999	33	in	in	ADP
ftr-353	999	34	the	the	DET
ftr-353	999	35	ordinary	ordinary	ADJ
ftr-353	999	36	course	course	NOUN
ftr-353	999	37	of	of	ADP
ftr-353	999	38	business	business	NOUN
ftr-353	999	39	.	.	PUNCT
ftr-353	1000	1	the	the	DET
ftr-353	1000	2	lots	lot	NOUN
ftr-353	1000	3	were	be	AUX
ftr-353	1000	4	sold	sell	VERB
ftr-353	1000	5	primarily	primarily	ADV
ftr-353	1000	6	to	to	ADP
ftr-353	1000	7	friends	friend	NOUN
ftr-353	1000	8	,	,	PUNCT
ftr-353	1000	9	friends	friend	NOUN
ftr-353	1000	10	of	of	ADP
ftr-353	1000	11	friends	friend	NOUN
ftr-353	1000	12	,	,	PUNCT
ftr-353	1000	13	and	and	CCONJ
ftr-353	1000	14	relatives	relative	NOUN
ftr-353	1000	15	.	.	PUNCT
ftr-353	1001	1	other	other	ADJ
ftr-353	1001	2	than	than	ADP
ftr-353	1001	3	posting	post	VERB
ftr-353	1001	4	a	a	DET
ftr-353	1001	5	sign	sign	NOUN
ftr-353	1001	6	outside	outside	ADP
ftr-353	1001	7	the	the	DET
ftr-353	1001	8	subdivision	subdivision	NOUN
ftr-353	1001	9	,	,	PUNCT
ftr-353	1001	10	petitioners	petitioner	NOUN
ftr-353	1001	11	did	do	AUX
ftr-353	1001	12	not	not	PART
ftr-353	1001	13	advertise	advertise	VERB
ftr-353	1001	14	or	or	CCONJ
ftr-353	1001	15	promote	promote	VERB
ftr-353	1001	16	the	the	DET
ftr-353	1001	17	sale	sale	NOUN
ftr-353	1001	18	of	of	ADP
ftr-353	1001	19	lots	lot	NOUN
ftr-353	1001	20	.	.	PUNCT
ftr-353	1002	1	their	their	PRON
ftr-353	1002	2	efforts	effort	NOUN
ftr-353	1002	3	were	be	AUX
ftr-353	1002	4	“	"	PUNCT
ftr-353	1002	5	more	more	ADV
ftr-353	1002	6	characteristic	characteristic	ADJ
ftr-353	1002	7	of	of	ADP
ftr-353	1002	8	those	those	PRON
ftr-353	1002	9	of	of	ADP
ftr-353	1002	10	investors	investor	NOUN
ftr-353	1002	11	than	than	ADP
ftr-353	1002	12	of	of	ADP
ftr-353	1002	13	dealers	dealer	NOUN
ftr-353	1002	14	.	.	PUNCT
ftr-353	1002	15	”	"	PUNCT
ftr-353	1003	1	finally	finally	ADV
ftr-353	1003	2	,	,	PUNCT
ftr-353	1003	3	although	although	SCONJ
ftr-353	1003	4	the	the	DET
ftr-353	1003	5	taxpayers	taxpayer	NOUN
ftr-353	1003	6	made	make	VERB
ftr-353	1003	7	significant	significant	ADJ
ftr-353	1003	8	improvements	improvement	NOUN
ftr-353	1003	9	to	to	PART
ftr-353	1003	10	develop	develop	VERB
ftr-353	1003	11	and	and	CCONJ
ftr-353	1003	12	sell	sell	VERB
ftr-353	1003	13	the	the	DET
ftr-353	1003	14	lots	lot	NOUN
ftr-353	1003	15	,	,	PUNCT
ftr-353	1003	16	many	many	ADJ
ftr-353	1003	17	of	of	ADP
ftr-353	1003	18	those	those	DET
ftr-353	1003	19	improvements	improvement	NOUN
ftr-353	1003	20	would	would	AUX
ftr-353	1003	21	have	have	AUX
ftr-353	1003	22	been	be	AUX
ftr-353	1003	23	necessary	necessary	ADJ
ftr-353	1003	24	merely	merely	ADV
ftr-353	1003	25	to	to	PART
ftr-353	1003	26	build	build	VERB
ftr-353	1003	27	their	their	PRON
ftr-353	1003	28	own	own	ADJ
ftr-353	1003	29	residence	residence	NOUN
ftr-353	1003	30	.	.	PUNCT
ftr-353	1004	1	5	5	X
ftr-353	1004	2	.	.	X
ftr-353	1004	3	pizza	pizza	NOUN
ftr-353	1004	4	is	be	AUX
ftr-353	1004	5	the	the	DET
ftr-353	1004	6	eighth	eighth	ADJ
ftr-353	1004	7	deadly	deadly	ADJ
ftr-353	1004	8	sin	sin	NOUN
ftr-353	1004	9	,	,	PUNCT
ftr-353	1004	10	and	and	CCONJ
ftr-353	1004	11	the	the	DET
ftr-353	1004	12	ninth	ninth	ADJ
ftr-353	1004	13	is	be	AUX
ftr-353	1004	14	stealing	steal	VERB
ftr-353	1004	15	the	the	DET
ftr-353	1004	16	sausage	sausage	NOUN
ftr-353	1004	17	process	process	NOUN
ftr-353	1004	18	,	,	PUNCT
ftr-353	1004	19	even	even	ADV
ftr-353	1004	20	if	if	SCONJ
ftr-353	1004	21	the	the	DET
ftr-353	1004	22	damages	damage	NOUN
ftr-353	1004	23	are	be	AUX
ftr-353	1004	24	taxable	taxable	ADJ
ftr-353	1004	25	.	.	PUNCT
ftr-353	1005	1	freda	freda	PROPN
ftr-353	1005	2	v.	v.	PROPN
ftr-353	1005	3	commissioner	commissioner	PROPN
ftr-353	1005	4	,	,	PUNCT
ftr-353	1005	5	t.c	t.c	PROPN
ftr-353	1005	6	.	.	PROPN
ftr-353	1005	7	memo	memo	NOUN
ftr-353	1005	8	.	.	PUNCT
ftr-353	1006	1	2009	2009	NUM
ftr-353	1006	2	-	-	SYM
ftr-353	1006	3	191	191	NUM
ftr-353	1006	4	(	(	PUNCT
ftr-353	1006	5	8/25/09	8/25/09	NUM
ftr-353	1006	6	)	)	PUNCT
ftr-353	1006	7	.	.	PUNCT
ftr-353	1007	1	the	the	DET
ftr-353	1007	2	taxpayer	taxpayer	NOUN
ftr-353	1007	3	supplied	supply	VERB
ftr-353	1007	4	pizza	pizza	NOUN
ftr-353	1007	5	hut	hut	NOUN
ftr-353	1007	6	with	with	ADP
ftr-353	1007	7	pre	pre	ADJ
ftr-353	1007	8	-	-	ADJ
ftr-353	1007	9	cooked	cooked	ADJ
ftr-353	1007	10	sausage	sausage	NOUN
ftr-353	1007	11	prepared	prepare	VERB
ftr-353	1007	12	with	with	ADP
ftr-353	1007	13	the	the	DET
ftr-353	1007	14	taxpayer	taxpayer	NOUN
ftr-353	1007	15	’s	’s	PART
ftr-353	1007	16	patented	patented	ADJ
ftr-353	1007	17	process	process	NOUN
ftr-353	1007	18	.	.	PUNCT
ftr-353	1008	1	the	the	DET
ftr-353	1008	2	taxpayer	taxpayer	NOUN
ftr-353	1008	3	also	also	ADV
ftr-353	1008	4	entered	enter	VERB
ftr-353	1008	5	into	into	ADP
ftr-353	1008	6	license	license	NOUN
ftr-353	1008	7	and	and	CCONJ
ftr-353	1008	8	royalty	royalty	NOUN
ftr-353	1008	9	agreements	agreement	NOUN
ftr-353	1008	10	to	to	PART
ftr-353	1008	11	provide	provide	VERB
ftr-353	1008	12	its	its	PRON
ftr-353	1008	13	trade	trade	NOUN
ftr-353	1008	14	secrets	secret	NOUN
ftr-353	1008	15	to	to	ADP
ftr-353	1008	16	other	other	ADJ
ftr-353	1008	17	pizza	pizza	NOUN
ftr-353	1008	18	hut	hut	NOUN
ftr-353	1008	19	suppliers	supplier	NOUN
ftr-353	1008	20	.	.	PUNCT
ftr-353	1009	1	after	after	ADP
ftr-353	1009	2	discovering	discover	VERB
ftr-353	1009	3	that	that	SCONJ
ftr-353	1009	4	2010	2010	NUM
ftr-353	1009	5	]	]	PUNCT
ftr-353	1009	6	recent	recent	ADJ
ftr-353	1009	7	developments	development	NOUN
ftr-353	1009	8	in	in	ADP
ftr-353	1009	9	federal	federal	ADJ
ftr-353	1009	10	income	income	NOUN
ftr-353	1009	11	taxation	taxation	NOUN
ftr-353	1009	12	130	130	NUM
ftr-353	1009	13	pizza	pizza	NOUN
ftr-353	1009	14	hut	hut	NOUN
ftr-353	1009	15	disclosed	disclose	VERB
ftr-353	1009	16	the	the	DET
ftr-353	1009	17	process	process	NOUN
ftr-353	1009	18	to	to	ADP
ftr-353	1009	19	an	an	DET
ftr-353	1009	20	unlicensed	unlicensed	ADJ
ftr-353	1009	21	supplier	supplier	NOUN
ftr-353	1009	22	who	who	PRON
ftr-353	1009	23	also	also	ADV
ftr-353	1009	24	sold	sell	VERB
ftr-353	1009	25	precooked	precook	VERB
ftr-353	1009	26	sausage	sausage	NOUN
ftr-353	1009	27	to	to	ADP
ftr-353	1009	28	pizza	pizza	NOUN
ftr-353	1009	29	hut	hut	NOUN
ftr-353	1009	30	,	,	PUNCT
ftr-353	1009	31	the	the	DET
ftr-353	1009	32	taxpayer	taxpayer	NOUN
ftr-353	1009	33	recovered	recover	VERB
ftr-353	1009	34	damages	damage	NOUN
ftr-353	1009	35	from	from	ADP
ftr-353	1009	36	pizza	pizza	NOUN
ftr-353	1009	37	hut	hut	NOUN
ftr-353	1009	38	for	for	ADP
ftr-353	1009	39	misappropriation	misappropriation	NOUN
ftr-353	1009	40	of	of	ADP
ftr-353	1009	41	trade	trade	NOUN
ftr-353	1009	42	secrets	secret	NOUN
ftr-353	1009	43	.	.	PUNCT
ftr-353	1010	1	the	the	DET
ftr-353	1010	2	court	court	NOUN
ftr-353	1010	3	(	(	PUNCT
ftr-353	1010	4	judge	judge	NOUN
ftr-353	1010	5	chiechi	chiechi	PROPN
ftr-353	1010	6	)	)	PUNCT
ftr-353	1010	7	held	hold	VERB
ftr-353	1010	8	that	that	SCONJ
ftr-353	1010	9	the	the	DET
ftr-353	1010	10	damages	damage	NOUN
ftr-353	1010	11	were	be	AUX
ftr-353	1010	12	received	receive	VERB
ftr-353	1010	13	as	as	ADP
ftr-353	1010	14	compensation	compensation	NOUN
ftr-353	1010	15	for	for	ADP
ftr-353	1010	16	lost	lost	ADJ
ftr-353	1010	17	profits	profit	NOUN
ftr-353	1010	18	,	,	PUNCT
ftr-353	1010	19	and	and	CCONJ
ftr-353	1010	20	thus	thus	ADV
ftr-353	1010	21	were	be	AUX
ftr-353	1010	22	taxable	taxable	ADJ
ftr-353	1010	23	as	as	ADP
ftr-353	1010	24	ordinary	ordinary	ADJ
ftr-353	1010	25	income	income	NOUN
ftr-353	1010	26	.	.	PUNCT
ftr-353	1011	1	the	the	DET
ftr-353	1011	2	court	court	NOUN
ftr-353	1011	3	rejected	reject	VERB
ftr-353	1011	4	the	the	DET
ftr-353	1011	5	taxpayer	taxpayer	NOUN
ftr-353	1011	6	’s	’s	PART
ftr-353	1011	7	argument	argument	NOUN
ftr-353	1011	8	that	that	SCONJ
ftr-353	1011	9	the	the	DET
ftr-353	1011	10	damages	damage	NOUN
ftr-353	1011	11	were	be	AUX
ftr-353	1011	12	for	for	ADP
ftr-353	1011	13	injury	injury	NOUN
ftr-353	1011	14	to	to	ADP
ftr-353	1011	15	or	or	CCONJ
ftr-353	1011	16	destruction	destruction	NOUN
ftr-353	1011	17	of	of	ADP
ftr-353	1011	18	the	the	DET
ftr-353	1011	19	trade	trade	NOUN
ftr-353	1011	20	secret	secret	NOUN
ftr-353	1011	21	,	,	PUNCT
ftr-353	1011	22	a	a	DET
ftr-353	1011	23	capital	capital	NOUN
ftr-353	1011	24	asset	asset	NOUN
ftr-353	1011	25	.	.	PUNCT
ftr-353	1012	1	6	6	X
ftr-353	1012	2	.	.	X
ftr-353	1012	3	new	new	ADJ
ftr-353	1012	4	rules	rule	NOUN
ftr-353	1012	5	for	for	ADP
ftr-353	1012	6	determining	determine	VERB
ftr-353	1012	7	basis	basis	NOUN
ftr-353	1012	8	in	in	ADP
ftr-353	1012	9	securities	security	NOUN
ftr-353	1012	10	.	.	PUNCT
ftr-353	1013	1	the	the	DET
ftr-353	1013	2	emergency	emergency	NOUN
ftr-353	1013	3	economic	economic	ADJ
ftr-353	1013	4	stabilization	stabilization	NOUN
ftr-353	1013	5	act	act	NOUN
ftr-353	1013	6	of	of	ADP
ftr-353	1013	7	2008	2008	NUM
ftr-353	1014	1	[	[	X
ftr-353	1014	2	division	division	NOUN
ftr-353	1014	3	b	b	X
ftr-353	1014	4	]	]	X
ftr-353	1014	5	,	,	PUNCT
ftr-353	1014	6	act	act	VERB
ftr-353	1014	7	§	§	PROPN
ftr-353	1014	8	403	403	NUM
ftr-353	1014	9	,	,	PUNCT
ftr-353	1014	10	amends	amend	VERB
ftr-353	1014	11	§	§	PROPN
ftr-353	1014	12	1012	1012	NUM
ftr-353	1014	13	to	to	PART
ftr-353	1014	14	create	create	VERB
ftr-353	1014	15	new	new	ADJ
ftr-353	1014	16	rules	rule	NOUN
ftr-353	1014	17	for	for	ADP
ftr-353	1014	18	determining	determine	VERB
ftr-353	1014	19	the	the	DET
ftr-353	1014	20	basis	basis	NOUN
ftr-353	1014	21	of	of	ADP
ftr-353	1014	22	securities	security	NOUN
ftr-353	1014	23	acquired	acquire	VERB
ftr-353	1014	24	after	after	ADP
ftr-353	1014	25	12/31/10	12/31/10	PROPN
ftr-353	1014	26	.	.	PUNCT
ftr-353	1015	1	the	the	DET
ftr-353	1015	2	fifo	fifo	ADJ
ftr-353	1015	3	or	or	CCONJ
ftr-353	1015	4	other	other	ADJ
ftr-353	1015	5	conventions	convention	NOUN
ftr-353	1015	6	for	for	ADP
ftr-353	1015	7	determining	determine	VERB
ftr-353	1015	8	the	the	DET
ftr-353	1015	9	basis	basis	NOUN
ftr-353	1015	10	of	of	ADP
ftr-353	1015	11	securities	security	NOUN
ftr-353	1015	12	when	when	SCONJ
ftr-353	1015	13	sold	sell	VERB
ftr-353	1015	14	must	must	AUX
ftr-353	1015	15	be	be	AUX
ftr-353	1015	16	applied	apply	VERB
ftr-353	1015	17	on	on	ADP
ftr-353	1015	18	an	an	DET
ftr-353	1015	19	account	account	NOUN
ftr-353	1015	20	-	-	PUNCT
ftr-353	1015	21	by	by	ADP
ftr-353	1015	22	-	-	PUNCT
ftr-353	1015	23	account	account	NOUN
ftr-353	1015	24	basis	basis	NOUN
ftr-353	1015	25	.	.	PUNCT
ftr-353	1016	1	thus	thus	ADV
ftr-353	1016	2	,	,	PUNCT
ftr-353	1016	3	with	with	ADP
ftr-353	1016	4	respect	respect	NOUN
ftr-353	1016	5	to	to	ADP
ftr-353	1016	6	a	a	DET
ftr-353	1016	7	taxpayer	taxpayer	NOUN
ftr-353	1016	8	who	who	PRON
ftr-353	1016	9	holds	hold	VERB
ftr-353	1016	10	the	the	DET
ftr-353	1016	11	same	same	ADJ
ftr-353	1016	12	stock	stock	NOUN
ftr-353	1016	13	in	in	ADP
ftr-353	1016	14	more	more	ADJ
ftr-353	1016	15	than	than	ADP
ftr-353	1016	16	one	one	NUM
ftr-353	1016	17	account	account	NOUN
ftr-353	1016	18	,	,	PUNCT
ftr-353	1016	19	determining	determine	VERB
ftr-353	1016	20	the	the	DET
ftr-353	1016	21	basis	basis	NOUN
ftr-353	1016	22	of	of	ADP
ftr-353	1016	23	sold	sell	VERB
ftr-353	1016	24	securities	security	NOUN
ftr-353	1016	25	from	from	ADP
ftr-353	1016	26	any	any	DET
ftr-353	1016	27	account	account	NOUN
ftr-353	1016	28	will	will	AUX
ftr-353	1016	29	be	be	AUX
ftr-353	1016	30	determined	determine	VERB
ftr-353	1016	31	solely	solely	ADV
ftr-353	1016	32	with	with	ADP
ftr-353	1016	33	regard	regard	NOUN
ftr-353	1016	34	to	to	ADP
ftr-353	1016	35	the	the	DET
ftr-353	1016	36	basis	basis	NOUN
ftr-353	1016	37	of	of	ADP
ftr-353	1016	38	securities	security	NOUN
ftr-353	1016	39	in	in	ADP
ftr-353	1016	40	that	that	DET
ftr-353	1016	41	account	account	NOUN
ftr-353	1016	42	.	.	PUNCT
ftr-353	1017	1	in	in	ADP
ftr-353	1017	2	addition	addition	NOUN
ftr-353	1017	3	,	,	PUNCT
ftr-353	1017	4	§	§	PROPN
ftr-353	1017	5	1012(d	1012(d	NOUN
ftr-353	1017	6	)	)	PUNCT
ftr-353	1017	7	provides	provide	VERB
ftr-353	1017	8	for	for	ADP
ftr-353	1017	9	averaging	average	VERB
ftr-353	1017	10	the	the	DET
ftr-353	1017	11	basis	basis	NOUN
ftr-353	1017	12	of	of	ADP
ftr-353	1017	13	stock	stock	NOUN
ftr-353	1017	14	acquired	acquire	VERB
ftr-353	1017	15	in	in	ADP
ftr-353	1017	16	a	a	DET
ftr-353	1017	17	dividend	dividend	NOUN
ftr-353	1017	18	reinvestment	reinvestment	NOUN
ftr-353	1017	19	plan	plan	NOUN
ftr-353	1017	20	.	.	PUNCT
ftr-353	1018	1	stock	stock	NOUN
ftr-353	1018	2	in	in	ADP
ftr-353	1018	3	a	a	DET
ftr-353	1018	4	dividend	dividend	NOUN
ftr-353	1018	5	reinvestment	reinvestment	NOUN
ftr-353	1018	6	plan	plan	NOUN
ftr-353	1018	7	is	be	AUX
ftr-353	1018	8	treated	treat	VERB
ftr-353	1018	9	as	as	SCONJ
ftr-353	1018	10	held	hold	VERB
ftr-353	1018	11	in	in	ADP
ftr-353	1018	12	a	a	DET
ftr-353	1018	13	separate	separate	ADJ
ftr-353	1018	14	account	account	NOUN
ftr-353	1018	15	for	for	ADP
ftr-353	1018	16	purposes	purpose	NOUN
ftr-353	1018	17	of	of	ADP
ftr-353	1018	18	determining	determine	VERB
ftr-353	1018	19	basis	basis	NOUN
ftr-353	1018	20	.	.	PUNCT
ftr-353	1019	1	(	(	PUNCT
ftr-353	1019	2	a	a	X
ftr-353	1019	3	)	)	PUNCT
ftr-353	1019	4	no	no	PRON
ftr-353	1019	5	more	more	ADV
ftr-353	1019	6	fooling	fool	VERB
ftr-353	1019	7	the	the	DET
ftr-353	1019	8	irs	irs	PROPN
ftr-353	1019	9	about	about	ADP
ftr-353	1019	10	basis	basis	NOUN
ftr-353	1019	11	.	.	PUNCT
ftr-353	1020	1	the	the	DET
ftr-353	1020	2	emergency	emergency	NOUN
ftr-353	1020	3	economic	economic	ADJ
ftr-353	1020	4	stabilization	stabilization	NOUN
ftr-353	1020	5	act	act	NOUN
ftr-353	1020	6	of	of	ADP
ftr-353	1020	7	2008	2008	NUM
ftr-353	1021	1	[	[	X
ftr-353	1021	2	division	division	NOUN
ftr-353	1021	3	b	b	X
ftr-353	1021	4	]	]	PUNCT
ftr-353	1021	5	,	,	PUNCT
ftr-353	1021	6	§	§	PROPN
ftr-353	1021	7	403	403	NUM
ftr-353	1021	8	,	,	PUNCT
ftr-353	1021	9	adding	add	VERB
ftr-353	1021	10	§	§	PROPN
ftr-353	1021	11	6045(g	6045(g	ADJ
ftr-353	1021	12	)	)	PUNCT
ftr-353	1021	13	,	,	PUNCT
ftr-353	1021	14	requires	require	VERB
ftr-353	1021	15	brokers	broker	NOUN
ftr-353	1021	16	to	to	PART
ftr-353	1021	17	report	report	VERB
ftr-353	1021	18	the	the	DET
ftr-353	1021	19	customer	customer	NOUN
ftr-353	1021	20	’s	’s	PART
ftr-353	1021	21	basis	basis	NOUN
ftr-353	1021	22	in	in	ADP
ftr-353	1021	23	a	a	DET
ftr-353	1021	24	“	"	PUNCT
ftr-353	1021	25	covered	covered	ADJ
ftr-353	1021	26	security	security	NOUN
ftr-353	1021	27	”	"	PUNCT
ftr-353	1021	28	and	and	CCONJ
ftr-353	1021	29	whether	whether	SCONJ
ftr-353	1021	30	gain	gain	NOUN
ftr-353	1021	31	or	or	CCONJ
ftr-353	1021	32	loss	loss	NOUN
ftr-353	1021	33	is	be	AUX
ftr-353	1021	34	long	long	ADJ
ftr-353	1021	35	-	-	PUNCT
ftr-353	1021	36	term	term	NOUN
ftr-353	1021	37	or	or	CCONJ
ftr-353	1021	38	short	short	ADJ
ftr-353	1021	39	-	-	PUNCT
ftr-353	1021	40	term	term	NOUN
ftr-353	1021	41	,	,	PUNCT
ftr-353	1021	42	in	in	ADP
ftr-353	1021	43	addition	addition	NOUN
ftr-353	1021	44	to	to	ADP
ftr-353	1021	45	the	the	DET
ftr-353	1021	46	existing	exist	VERB
ftr-353	1021	47	requirement	requirement	NOUN
ftr-353	1021	48	that	that	SCONJ
ftr-353	1021	49	the	the	DET
ftr-353	1021	50	broker	broker	NOUN
ftr-353	1021	51	report	report	VERB
ftr-353	1021	52	gross	gross	ADJ
ftr-353	1021	53	sales	sale	NOUN
ftr-353	1021	54	proceeds	proceed	NOUN
ftr-353	1021	55	.	.	PUNCT
ftr-353	1022	1	in	in	ADP
ftr-353	1022	2	general	general	ADJ
ftr-353	1022	3	,	,	PUNCT
ftr-353	1022	4	the	the	DET
ftr-353	1022	5	customer	customer	NOUN
ftr-353	1022	6	’s	’s	PART
ftr-353	1022	7	basis	basis	NOUN
ftr-353	1022	8	is	be	AUX
ftr-353	1022	9	to	to	PART
ftr-353	1022	10	be	be	AUX
ftr-353	1022	11	reported	report	VERB
ftr-353	1022	12	on	on	ADP
ftr-353	1022	13	a	a	DET
ftr-353	1022	14	first	first	ADJ
ftr-353	1022	15	-	-	PUNCT
ftr-353	1022	16	in	in	NOUN
ftr-353	1022	17	firstout	firstout	NOUN
ftr-353	1022	18	method	method	NOUN
ftr-353	1022	19	,	,	PUNCT
ftr-353	1022	20	unless	unless	SCONJ
ftr-353	1022	21	an	an	DET
ftr-353	1022	22	average	average	ADJ
ftr-353	1022	23	basis	basis	NOUN
ftr-353	1022	24	method	method	NOUN
ftr-353	1022	25	is	be	AUX
ftr-353	1022	26	permissible	permissible	ADJ
ftr-353	1022	27	.	.	PUNCT
ftr-353	1023	1	covered	cover	VERB
ftr-353	1023	2	securities	security	NOUN
ftr-353	1023	3	include	include	VERB
ftr-353	1023	4	securities	security	NOUN
ftr-353	1023	5	acquired	acquire	VERB
ftr-353	1023	6	through	through	ADP
ftr-353	1023	7	an	an	DET
ftr-353	1023	8	account	account	NOUN
ftr-353	1023	9	with	with	ADP
ftr-353	1023	10	the	the	DET
ftr-353	1023	11	broker	broker	NOUN
ftr-353	1023	12	or	or	CCONJ
ftr-353	1023	13	transferred	transfer	VERB
ftr-353	1023	14	to	to	ADP
ftr-353	1023	15	the	the	DET
ftr-353	1023	16	broker	broker	NOUN
ftr-353	1023	17	from	from	ADP
ftr-353	1023	18	another	another	DET
ftr-353	1023	19	account	account	NOUN
ftr-353	1023	20	on	on	ADP
ftr-353	1023	21	or	or	CCONJ
ftr-353	1023	22	after	after	ADP
ftr-353	1023	23	an	an	DET
ftr-353	1023	24	applicable	applicable	ADJ
ftr-353	1023	25	date	date	NOUN
ftr-353	1023	26	.	.	PUNCT
ftr-353	1024	1	january	january	PROPN
ftr-353	1024	2	1	1	NUM
ftr-353	1024	3	,	,	PUNCT
ftr-353	1024	4	2011	2011	NUM
ftr-353	1024	5	,	,	PUNCT
ftr-353	1024	6	is	be	AUX
ftr-353	1024	7	the	the	DET
ftr-353	1024	8	applicable	applicable	ADJ
ftr-353	1024	9	date	date	NOUN
ftr-353	1024	10	for	for	ADP
ftr-353	1024	11	stocks	stock	NOUN
ftr-353	1024	12	.	.	PUNCT
ftr-353	1025	1	january	january	PROPN
ftr-353	1025	2	1	1	NUM
ftr-353	1025	3	,	,	PUNCT
ftr-353	1025	4	2012	2012	NUM
ftr-353	1025	5	,	,	PUNCT
ftr-353	1025	6	is	be	AUX
ftr-353	1025	7	the	the	DET
ftr-353	1025	8	applicable	applicable	ADJ
ftr-353	1025	9	date	date	NOUN
ftr-353	1025	10	for	for	ADP
ftr-353	1025	11	stocks	stock	NOUN
ftr-353	1025	12	under	under	ADP
ftr-353	1025	13	the	the	DET
ftr-353	1025	14	average	average	ADJ
ftr-353	1025	15	basis	basis	NOUN
ftr-353	1025	16	method	method	NOUN
ftr-353	1025	17	.	.	PUNCT
ftr-353	1026	1	january	january	PROPN
ftr-353	1026	2	1	1	NUM
ftr-353	1026	3	,	,	PUNCT
ftr-353	1026	4	2013	2013	NUM
ftr-353	1026	5	,	,	PUNCT
ftr-353	1026	6	or	or	CCONJ
ftr-353	1026	7	such	such	ADJ
ftr-353	1026	8	later	later	ADJ
ftr-353	1026	9	date	date	NOUN
ftr-353	1026	10	as	as	SCONJ
ftr-353	1026	11	is	be	AUX
ftr-353	1026	12	specified	specify	VERB
ftr-353	1026	13	by	by	ADP
ftr-353	1026	14	the	the	DET
ftr-353	1026	15	irs	irs	PROPN
ftr-353	1026	16	,	,	PUNCT
ftr-353	1026	17	is	be	AUX
ftr-353	1026	18	the	the	DET
ftr-353	1026	19	applicable	applicable	ADJ
ftr-353	1026	20	date	date	NOUN
ftr-353	1026	21	for	for	ADP
ftr-353	1026	22	any	any	DET
ftr-353	1026	23	other	other	ADJ
ftr-353	1026	24	security	security	NOUN
ftr-353	1026	25	.	.	PUNCT
ftr-353	1027	1	under	under	ADP
ftr-353	1027	2	§	§	PROPN
ftr-353	1027	3	6045a	6045a	NUM
ftr-353	1027	4	,	,	PUNCT
ftr-353	1027	5	a	a	DET
ftr-353	1027	6	taxpayer	taxpayer	NOUN
ftr-353	1027	7	transferring	transfer	VERB
ftr-353	1027	8	securities	security	NOUN
ftr-353	1027	9	to	to	ADP
ftr-353	1027	10	a	a	DET
ftr-353	1027	11	broker	broker	NOUN
ftr-353	1027	12	will	will	AUX
ftr-353	1027	13	be	be	AUX
ftr-353	1027	14	required	require	VERB
ftr-353	1027	15	to	to	PART
ftr-353	1027	16	report	report	VERB
ftr-353	1027	17	information	information	NOUN
ftr-353	1027	18	required	require	VERB
ftr-353	1027	19	by	by	ADP
ftr-353	1027	20	regulations	regulation	NOUN
ftr-353	1027	21	necessary	necessary	ADJ
ftr-353	1027	22	to	to	PART
ftr-353	1027	23	permit	permit	VERB
ftr-353	1027	24	the	the	DET
ftr-353	1027	25	broker	broker	NOUN
ftr-353	1027	26	to	to	PART
ftr-353	1027	27	meet	meet	VERB
ftr-353	1027	28	its	its	PRON
ftr-353	1027	29	reporting	reporting	NOUN
ftr-353	1027	30	requirements	requirement	NOUN
ftr-353	1027	31	.	.	PUNCT
ftr-353	1028	1	section	section	NOUN
ftr-353	1028	2	6045b	6045b	NOUN
ftr-353	1028	3	requires	require	VERB
ftr-353	1028	4	the	the	DET
ftr-353	1028	5	issuer	issuer	NOUN
ftr-353	1028	6	of	of	ADP
ftr-353	1028	7	any	any	DET
ftr-353	1028	8	security	security	NOUN
ftr-353	1028	9	to	to	PART
ftr-353	1028	10	report	report	VERB
ftr-353	1028	11	information	information	NOUN
ftr-353	1028	12	describing	describe	VERB
ftr-353	1028	13	any	any	DET
ftr-353	1028	14	organizational	organizational	ADJ
ftr-353	1028	15	action	action	NOUN
ftr-353	1028	16	that	that	PRON
ftr-353	1028	17	affects	affect	VERB
ftr-353	1028	18	the	the	DET
ftr-353	1028	19	basis	basis	NOUN
ftr-353	1028	20	of	of	ADP
ftr-353	1028	21	the	the	DET
ftr-353	1028	22	security	security	NOUN
ftr-353	1028	23	.	.	PUNCT
ftr-353	1029	1	(	(	PUNCT
ftr-353	1029	2	b	b	X
ftr-353	1029	3	)	)	PUNCT
ftr-353	1029	4	and	and	CCONJ
ftr-353	1029	5	the	the	DET
ftr-353	1029	6	irs	irs	PROPN
ftr-353	1029	7	begins	begin	VERB
ftr-353	1029	8	to	to	PART
ftr-353	1029	9	gear	gear	VERB
ftr-353	1029	10	up	up	ADP
ftr-353	1029	11	.	.	PUNCT
ftr-353	1030	1	reg101896	reg101896	NOUN
ftr-353	1030	2	-	-	PUNCT
ftr-353	1030	3	09	09	NUM
ftr-353	1030	4	,	,	PUNCT
ftr-353	1030	5	basis	basis	NOUN
ftr-353	1030	6	reporting	reporting	NOUN
ftr-353	1030	7	by	by	ADP
ftr-353	1030	8	securities	security	NOUN
ftr-353	1030	9	brokers	broker	NOUN
ftr-353	1030	10	and	and	CCONJ
ftr-353	1030	11	basis	basis	NOUN
ftr-353	1030	12	determination	determination	NOUN
ftr-353	1030	13	for	for	ADP
ftr-353	1030	14	stock	stock	NOUN
ftr-353	1030	15	,	,	PUNCT
ftr-353	1030	16	74	74	NUM
ftr-353	1030	17	f.r	f.r	NOUN
ftr-353	1030	18	.	.	PROPN
ftr-353	1031	1	67010	67010	NUM
ftr-353	1031	2	(	(	PUNCT
ftr-353	1031	3	12/17/09	12/17/09	NUM
ftr-353	1031	4	)	)	PUNCT
ftr-353	1031	5	.	.	PUNCT
ftr-353	1032	1	these	these	DET
ftr-353	1032	2	proposed	propose	VERB
ftr-353	1032	3	regulations	regulation	NOUN
ftr-353	1032	4	relate	relate	VERB
ftr-353	1032	5	to	to	ADP
ftr-353	1032	6	reporting	report	VERB
ftr-353	1032	7	sales	sale	NOUN
ftr-353	1032	8	of	of	ADP
ftr-353	1032	9	securities	security	NOUN
ftr-353	1032	10	by	by	ADP
ftr-353	1032	11	brokers	broker	NOUN
ftr-353	1032	12	(	(	PUNCT
ftr-353	1032	13	prop	prop	NOUN
ftr-353	1032	14	.	.	PUNCT
ftr-353	1033	1	reg	reg	NOUN
ftr-353	1033	2	.	.	PUNCT
ftr-353	1034	1	§	§	PROPN
ftr-353	1034	2	1.6045	1.6045	NUM
ftr-353	1034	3	-	-	SYM
ftr-353	1034	4	1	1	NUM
ftr-353	1034	5	)	)	PUNCT
ftr-353	1034	6	and	and	CCONJ
ftr-353	1034	7	determining	determine	VERB
ftr-353	1034	8	the	the	DET
ftr-353	1034	9	basis	basis	NOUN
ftr-353	1034	10	of	of	ADP
ftr-353	1034	11	securities	security	NOUN
ftr-353	1034	12	(	(	PUNCT
ftr-353	1034	13	prop	prop	NOUN
ftr-353	1034	14	.	.	PUNCT
ftr-353	1035	1	reg	reg	NOUN
ftr-353	1035	2	.	.	PUNCT
ftr-353	1036	1	§	§	PROPN
ftr-353	1036	2	1.1012	1.1012	NUM
ftr-353	1036	3	-	-	SYM
ftr-353	1036	4	1	1	NUM
ftr-353	1036	5	)	)	PUNCT
ftr-353	1036	6	.	.	PUNCT
ftr-353	1037	1	the	the	DET
ftr-353	1037	2	proposed	propose	VERB
ftr-353	1037	3	131	131	NUM
ftr-353	1037	4	florida	florida	PROPN
ftr-353	1037	5	tax	tax	NOUN
ftr-353	1037	6	review	review	NOUN
ftr-353	1037	7	[	[	X
ftr-353	1037	8	vol	vol	NOUN
ftr-353	1037	9	.	.	PUNCT
ftr-353	1038	1	10	10	NUM
ftr-353	1038	2	:	:	PUNCT
ftr-353	1038	3	si	si	PROPN
ftr-353	1038	4	regulations	regulation	NOUN
ftr-353	1038	5	reflect	reflect	VERB
ftr-353	1038	6	changes	change	NOUN
ftr-353	1038	7	in	in	ADP
ftr-353	1038	8	the	the	DET
ftr-353	1038	9	law	law	NOUN
ftr-353	1038	10	made	make	VERB
ftr-353	1038	11	by	by	ADP
ftr-353	1038	12	the	the	DET
ftr-353	1038	13	energy	energy	NOUN
ftr-353	1038	14	improvement	improvement	NOUN
ftr-353	1038	15	and	and	CCONJ
ftr-353	1038	16	extension	extension	NOUN
ftr-353	1038	17	act	act	NOUN
ftr-353	1038	18	of	of	ADP
ftr-353	1038	19	2008	2008	NUM
ftr-353	1038	20	that	that	PRON
ftr-353	1038	21	require	require	VERB
ftr-353	1038	22	brokers	broker	NOUN
ftr-353	1038	23	when	when	SCONJ
ftr-353	1038	24	reporting	report	VERB
ftr-353	1038	25	the	the	DET
ftr-353	1038	26	sale	sale	NOUN
ftr-353	1038	27	of	of	ADP
ftr-353	1038	28	securities	security	NOUN
ftr-353	1038	29	to	to	ADP
ftr-353	1038	30	the	the	DET
ftr-353	1038	31	irs	irs	PROPN
ftr-353	1038	32	to	to	PART
ftr-353	1038	33	include	include	VERB
ftr-353	1038	34	the	the	DET
ftr-353	1038	35	customer	customer	NOUN
ftr-353	1038	36	’s	’s	PART
ftr-353	1038	37	adjusted	adjust	VERB
ftr-353	1038	38	basis	basis	NOUN
ftr-353	1038	39	in	in	ADP
ftr-353	1038	40	the	the	DET
ftr-353	1038	41	sold	sell	VERB
ftr-353	1038	42	securities	security	NOUN
ftr-353	1038	43	and	and	CCONJ
ftr-353	1038	44	to	to	PART
ftr-353	1038	45	classify	classify	VERB
ftr-353	1038	46	any	any	DET
ftr-353	1038	47	gain	gain	NOUN
ftr-353	1038	48	or	or	CCONJ
ftr-353	1038	49	loss	loss	NOUN
ftr-353	1038	50	as	as	ADP
ftr-353	1038	51	long	long	ADJ
ftr-353	1038	52	-	-	PUNCT
ftr-353	1038	53	term	term	NOUN
ftr-353	1038	54	or	or	CCONJ
ftr-353	1038	55	short	short	ADJ
ftr-353	1038	56	-	-	PUNCT
ftr-353	1038	57	term	term	NOUN
ftr-353	1038	58	.	.	PUNCT
ftr-353	1039	1	the	the	DET
ftr-353	1039	2	proposed	propose	VERB
ftr-353	1039	3	regulations	regulation	NOUN
ftr-353	1039	4	under	under	ADP
ftr-353	1039	5	§	§	PROPN
ftr-353	1039	6	1012	1012	NUM
ftr-353	1039	7	alter	alter	NOUN
ftr-353	1039	8	how	how	SCONJ
ftr-353	1039	9	taxpayers	taxpayer	NOUN
ftr-353	1039	10	compute	compute	VERB
ftr-353	1039	11	basis	basis	NOUN
ftr-353	1039	12	when	when	SCONJ
ftr-353	1039	13	averaging	average	VERB
ftr-353	1039	14	the	the	DET
ftr-353	1039	15	basis	basis	NOUN
ftr-353	1039	16	of	of	ADP
ftr-353	1039	17	shares	share	NOUN
ftr-353	1039	18	acquired	acquire	VERB
ftr-353	1039	19	at	at	ADP
ftr-353	1039	20	different	different	ADJ
ftr-353	1039	21	prices	price	NOUN
ftr-353	1039	22	,	,	PUNCT
ftr-353	1039	23	and	and	CCONJ
ftr-353	1039	24	expand	expand	VERB
ftr-353	1039	25	the	the	DET
ftr-353	1039	26	ability	ability	NOUN
ftr-353	1039	27	of	of	ADP
ftr-353	1039	28	taxpayers	taxpayer	NOUN
ftr-353	1039	29	to	to	PART
ftr-353	1039	30	compute	compute	VERB
ftr-353	1039	31	basis	basis	NOUN
ftr-353	1039	32	by	by	ADP
ftr-353	1039	33	averaging	average	VERB
ftr-353	1039	34	with	with	ADP
ftr-353	1039	35	respect	respect	NOUN
ftr-353	1039	36	to	to	ADP
ftr-353	1039	37	ric	ric	PROPN
ftr-353	1039	38	shares	share	NOUN
ftr-353	1039	39	and	and	CCONJ
ftr-353	1039	40	shares	share	NOUN
ftr-353	1039	41	specifically	specifically	ADV
ftr-353	1039	42	held	hold	VERB
ftr-353	1039	43	in	in	ADP
ftr-353	1039	44	a	a	DET
ftr-353	1039	45	dividend	dividend	NOUN
ftr-353	1039	46	reinvestment	reinvestment	NOUN
ftr-353	1039	47	plan	plan	NOUN
ftr-353	1039	48	.	.	PUNCT
ftr-353	1040	1	brokers	broker	NOUN
ftr-353	1040	2	must	must	AUX
ftr-353	1040	3	furnish	furnish	VERB
ftr-353	1040	4	information	information	NOUN
ftr-353	1040	5	statements	statement	NOUN
ftr-353	1040	6	to	to	ADP
ftr-353	1040	7	customers	customer	NOUN
ftr-353	1040	8	by	by	ADP
ftr-353	1040	9	february	february	PROPN
ftr-353	1040	10	15th	15th	NOUN
ftr-353	1040	11	.	.	PUNCT
ftr-353	1041	1	the	the	DET
ftr-353	1041	2	proposed	propose	VERB
ftr-353	1041	3	regulations	regulation	NOUN
ftr-353	1041	4	provide	provide	VERB
ftr-353	1041	5	for	for	ADP
ftr-353	1041	6	the	the	DET
ftr-353	1041	7	implementation	implementation	NOUN
ftr-353	1041	8	of	of	ADP
ftr-353	1041	9	new	new	ADJ
ftr-353	1041	10	reporting	reporting	NOUN
ftr-353	1041	11	requirements	requirement	NOUN
ftr-353	1041	12	imposed	impose	VERB
ftr-353	1041	13	upon	upon	SCONJ
ftr-353	1041	14	persons	person	NOUN
ftr-353	1041	15	that	that	PRON
ftr-353	1041	16	transfer	transfer	VERB
ftr-353	1041	17	custody	custody	NOUN
ftr-353	1041	18	of	of	ADP
ftr-353	1041	19	stock	stock	NOUN
ftr-353	1041	20	and	and	CCONJ
ftr-353	1041	21	upon	upon	SCONJ
ftr-353	1041	22	issuers	issuer	NOUN
ftr-353	1041	23	of	of	ADP
ftr-353	1041	24	stock	stock	NOUN
ftr-353	1041	25	regarding	regard	VERB
ftr-353	1041	26	organizational	organizational	ADJ
ftr-353	1041	27	actions	action	NOUN
ftr-353	1041	28	that	that	PRON
ftr-353	1041	29	affect	affect	VERB
ftr-353	1041	30	the	the	DET
ftr-353	1041	31	basis	basis	NOUN
ftr-353	1041	32	of	of	ADP
ftr-353	1041	33	the	the	DET
ftr-353	1041	34	issued	issue	VERB
ftr-353	1041	35	stock	stock	NOUN
ftr-353	1041	36	.	.	PUNCT
ftr-353	1042	1	it	it	PRON
ftr-353	1042	2	also	also	ADV
ftr-353	1042	3	contains	contain	VERB
ftr-353	1042	4	proposed	propose	VERB
ftr-353	1042	5	regulations	regulation	NOUN
ftr-353	1042	6	reflecting	reflect	VERB
ftr-353	1042	7	changes	change	NOUN
ftr-353	1042	8	in	in	ADP
ftr-353	1042	9	the	the	DET
ftr-353	1042	10	law	law	NOUN
ftr-353	1042	11	that	that	PRON
ftr-353	1042	12	alter	alter	VERB
ftr-353	1042	13	how	how	SCONJ
ftr-353	1042	14	brokers	broker	NOUN
ftr-353	1042	15	report	report	VERB
ftr-353	1042	16	short	short	ADJ
ftr-353	1042	17	sales	sale	NOUN
ftr-353	1042	18	of	of	ADP
ftr-353	1042	19	securities	security	NOUN
ftr-353	1042	20	.	.	PUNCT
ftr-353	1043	1	b.	b.	PROPN
ftr-353	1043	2	interest	interest	PROPN
ftr-353	1043	3	,	,	PUNCT
ftr-353	1043	4	dividends	dividend	NOUN
ftr-353	1043	5	,	,	PUNCT
ftr-353	1043	6	and	and	CCONJ
ftr-353	1043	7	other	other	ADJ
ftr-353	1043	8	current	current	ADJ
ftr-353	1043	9	income	income	NOUN
ftr-353	1043	10	1	1	NUM
ftr-353	1043	11	.	.	PUNCT
ftr-353	1043	12	billions	billion	NOUN
ftr-353	1043	13	and	and	CCONJ
ftr-353	1043	14	billions	billion	NOUN
ftr-353	1043	15	of	of	ADP
ftr-353	1043	16	new	new	ADJ
ftr-353	1043	17	private	private	ADJ
ftr-353	1043	18	activity	activity	NOUN
ftr-353	1043	19	taxfree	taxfree	NOUN
ftr-353	1043	20	bonds	bond	NOUN
ftr-353	1043	21	.	.	PUNCT
ftr-353	1044	1	code	code	PROPN
ftr-353	1044	2	§	§	PROPN
ftr-353	1044	3	1400u-2	1400u-2	NUM
ftr-353	1044	4	,	,	PUNCT
ftr-353	1044	5	added	add	VERB
ftr-353	1044	6	by	by	ADP
ftr-353	1044	7	§	§	PROPN
ftr-353	1044	8	1401(a	1401(a	NUM
ftr-353	1044	9	)	)	PUNCT
ftr-353	1044	10	of	of	ADP
ftr-353	1044	11	the	the	DET
ftr-353	1044	12	2009	2009	NUM
ftr-353	1044	13	arra	arra	PROPN
ftr-353	1044	14	,	,	PUNCT
ftr-353	1044	15	creates	create	VERB
ftr-353	1044	16	a	a	DET
ftr-353	1044	17	new	new	ADJ
ftr-353	1044	18	category	category	NOUN
ftr-353	1044	19	of	of	ADP
ftr-353	1044	20	tax	tax	NOUN
ftr-353	1044	21	-	-	PUNCT
ftr-353	1044	22	exempt	exempt	ADJ
ftr-353	1044	23	private	private	ADJ
ftr-353	1044	24	activity	activity	NOUN
ftr-353	1044	25	bonds	bond	NOUN
ftr-353	1044	26	,	,	PUNCT
ftr-353	1044	27	which	which	PRON
ftr-353	1044	28	are	be	AUX
ftr-353	1044	29	termed	term	VERB
ftr-353	1044	30	“	"	PUNCT
ftr-353	1044	31	recovery	recovery	NOUN
ftr-353	1044	32	zone	zone	NOUN
ftr-353	1044	33	facility	facility	NOUN
ftr-353	1044	34	bonds	bond	NOUN
ftr-353	1044	35	.	.	PUNCT
ftr-353	1044	36	”	"	PUNCT
ftr-353	1045	1	generally	generally	ADV
ftr-353	1045	2	speaking	speak	VERB
ftr-353	1045	3	recovery	recovery	NOUN
ftr-353	1045	4	zone	zone	NOUN
ftr-353	1045	5	facility	facility	NOUN
ftr-353	1045	6	bonds	bond	NOUN
ftr-353	1045	7	are	be	AUX
ftr-353	1045	8	subject	subject	ADJ
ftr-353	1045	9	to	to	ADP
ftr-353	1045	10	the	the	DET
ftr-353	1045	11	rules	rule	NOUN
ftr-353	1045	12	that	that	PRON
ftr-353	1045	13	apply	apply	VERB
ftr-353	1045	14	to	to	ADP
ftr-353	1045	15	qualified	qualified	ADJ
ftr-353	1045	16	private	private	ADJ
ftr-353	1045	17	activity	activity	NOUN
ftr-353	1045	18	bonds	bond	NOUN
ftr-353	1045	19	,	,	PUNCT
ftr-353	1045	20	except	except	SCONJ
ftr-353	1045	21	that	that	SCONJ
ftr-353	1045	22	they	they	PRON
ftr-353	1045	23	are	be	AUX
ftr-353	1045	24	not	not	PART
ftr-353	1045	25	subject	subject	ADJ
ftr-353	1045	26	to	to	ADP
ftr-353	1045	27	the	the	DET
ftr-353	1045	28	aggregate	aggregate	ADJ
ftr-353	1045	29	annual	annual	ADJ
ftr-353	1045	30	state	state	NOUN
ftr-353	1045	31	private	private	ADJ
ftr-353	1045	32	activity	activity	NOUN
ftr-353	1045	33	bond	bond	NOUN
ftr-353	1045	34	volume	volume	NOUN
ftr-353	1045	35	limits	limit	NOUN
ftr-353	1045	36	in	in	ADP
ftr-353	1045	37	§	§	PROPN
ftr-353	1045	38	146	146	NUM
ftr-353	1045	39	and	and	CCONJ
ftr-353	1045	40	the	the	DET
ftr-353	1045	41	§	§	PROPN
ftr-353	1045	42	147(d	147(d	PROPN
ftr-353	1045	43	)	)	PUNCT
ftr-353	1045	44	restrictions	restriction	NOUN
ftr-353	1045	45	on	on	ADP
ftr-353	1045	46	acquisition	acquisition	NOUN
ftr-353	1045	47	of	of	ADP
ftr-353	1045	48	existing	exist	VERB
ftr-353	1045	49	property	property	NOUN
ftr-353	1045	50	does	do	AUX
ftr-353	1045	51	not	not	PART
ftr-353	1045	52	apply	apply	VERB
ftr-353	1045	53	.	.	PUNCT
ftr-353	1046	1	under	under	ADP
ftr-353	1046	2	§	§	PROPN
ftr-353	1046	3	1400u-1	1400u-1	NUM
ftr-353	1046	4	,	,	PUNCT
ftr-353	1046	5	$	$	SYM
ftr-353	1046	6	15	15	NUM
ftr-353	1046	7	billion	billion	NUM
ftr-353	1046	8	in	in	ADP
ftr-353	1046	9	recovery	recovery	NOUN
ftr-353	1046	10	zone	zone	NOUN
ftr-353	1046	11	facility	facility	NOUN
ftr-353	1046	12	bonds	bond	NOUN
ftr-353	1046	13	can	can	AUX
ftr-353	1046	14	be	be	AUX
ftr-353	1046	15	issued	issue	VERB
ftr-353	1046	16	during	during	ADP
ftr-353	1046	17	2009	2009	NUM
ftr-353	1046	18	and	and	CCONJ
ftr-353	1046	19	2010	2010	NUM
ftr-353	1046	20	.	.	PUNCT
ftr-353	1047	1	each	each	DET
ftr-353	1047	2	state	state	NOUN
ftr-353	1047	3	will	will	AUX
ftr-353	1047	4	receive	receive	VERB
ftr-353	1047	5	a	a	DET
ftr-353	1047	6	share	share	NOUN
ftr-353	1047	7	of	of	ADP
ftr-353	1047	8	the	the	DET
ftr-353	1047	9	national	national	ADJ
ftr-353	1047	10	allocation	allocation	NOUN
ftr-353	1047	11	based	base	VERB
ftr-353	1047	12	on	on	ADP
ftr-353	1047	13	that	that	DET
ftr-353	1047	14	state	state	NOUN
ftr-353	1047	15	’s	’s	PART
ftr-353	1047	16	job	job	NOUN
ftr-353	1047	17	losses	loss	NOUN
ftr-353	1047	18	in	in	ADP
ftr-353	1047	19	2008	2008	NUM
ftr-353	1047	20	as	as	ADP
ftr-353	1047	21	a	a	DET
ftr-353	1047	22	percentage	percentage	NOUN
ftr-353	1047	23	of	of	ADP
ftr-353	1047	24	national	national	ADJ
ftr-353	1047	25	job	job	NOUN
ftr-353	1047	26	losses	loss	NOUN
ftr-353	1047	27	in	in	ADP
ftr-353	1047	28	2008	2008	NUM
ftr-353	1047	29	,	,	PUNCT
ftr-353	1047	30	although	although	SCONJ
ftr-353	1047	31	each	each	DET
ftr-353	1047	32	state	state	NOUN
ftr-353	1047	33	will	will	AUX
ftr-353	1047	34	receive	receive	VERB
ftr-353	1047	35	a	a	DET
ftr-353	1047	36	minimum	minimum	ADJ
ftr-353	1047	37	allocation	allocation	NOUN
ftr-353	1047	38	of	of	ADP
ftr-353	1047	39	each	each	PRON
ftr-353	1047	40	of	of	ADP
ftr-353	1047	41	these	these	DET
ftr-353	1047	42	bonds	bond	NOUN
ftr-353	1047	43	that	that	PRON
ftr-353	1047	44	is	be	AUX
ftr-353	1047	45	not	not	PART
ftr-353	1047	46	less	less	ADJ
ftr-353	1047	47	than	than	ADP
ftr-353	1047	48	0.9	0.9	NUM
ftr-353	1047	49	percent	percent	NOUN
ftr-353	1047	50	of	of	ADP
ftr-353	1047	51	the	the	DET
ftr-353	1047	52	total	total	ADJ
ftr-353	1047	53	bonds	bond	NOUN
ftr-353	1047	54	to	to	PART
ftr-353	1047	55	be	be	AUX
ftr-353	1047	56	issued	issue	VERB
ftr-353	1047	57	.	.	PUNCT
ftr-353	1048	1	these	these	DET
ftr-353	1048	2	allocations	allocation	NOUN
ftr-353	1048	3	will	will	AUX
ftr-353	1048	4	be	be	AUX
ftr-353	1048	5	,	,	PUNCT
ftr-353	1048	6	in	in	ADP
ftr-353	1048	7	turn	turn	NOUN
ftr-353	1048	8	,	,	PUNCT
ftr-353	1048	9	sub	sub	ADJ
ftr-353	1048	10	-	-	ADJ
ftr-353	1048	11	allocated	allocate	VERB
ftr-353	1048	12	to	to	ADP
ftr-353	1048	13	local	local	ADJ
ftr-353	1048	14	municipalities	municipality	NOUN
ftr-353	1048	15	in	in	ADP
ftr-353	1048	16	proportion	proportion	NOUN
ftr-353	1048	17	to	to	ADP
ftr-353	1048	18	job	job	NOUN
ftr-353	1048	19	losses	loss	NOUN
ftr-353	1048	20	within	within	ADP
ftr-353	1048	21	the	the	DET
ftr-353	1048	22	state	state	NOUN
ftr-353	1048	23	.	.	PUNCT
ftr-353	1049	1	municipalities	municipality	NOUN
ftr-353	1049	2	receiving	receive	VERB
ftr-353	1049	3	an	an	DET
ftr-353	1049	4	allocation	allocation	NOUN
ftr-353	1049	5	of	of	ADP
ftr-353	1049	6	these	these	DET
ftr-353	1049	7	bonds	bond	NOUN
ftr-353	1049	8	can	can	AUX
ftr-353	1049	9	use	use	VERB
ftr-353	1049	10	the	the	DET
ftr-353	1049	11	proceeds	proceed	NOUN
ftr-353	1049	12	of	of	ADP
ftr-353	1049	13	the	the	DET
ftr-353	1049	14	bonds	bond	NOUN
ftr-353	1049	15	to	to	PART
ftr-353	1049	16	invest	invest	VERB
ftr-353	1049	17	in	in	ADP
ftr-353	1049	18	infrastructure	infrastructure	NOUN
ftr-353	1049	19	,	,	PUNCT
ftr-353	1049	20	job	job	NOUN
ftr-353	1049	21	training	training	NOUN
ftr-353	1049	22	,	,	PUNCT
ftr-353	1049	23	education	education	NOUN
ftr-353	1049	24	,	,	PUNCT
ftr-353	1049	25	and	and	CCONJ
ftr-353	1049	26	economic	economic	ADJ
ftr-353	1049	27	development	development	NOUN
ftr-353	1049	28	in	in	ADP
ftr-353	1049	29	areas	area	NOUN
ftr-353	1049	30	within	within	ADP
ftr-353	1049	31	the	the	DET
ftr-353	1049	32	boundaries	boundary	NOUN
ftr-353	1049	33	of	of	ADP
ftr-353	1049	34	the	the	DET
ftr-353	1049	35	state	state	NOUN
ftr-353	1049	36	,	,	PUNCT
ftr-353	1049	37	city	city	NOUN
ftr-353	1049	38	or	or	CCONJ
ftr-353	1049	39	county	county	NOUN
ftr-353	1049	40	.	.	PUNCT
ftr-353	1050	1	to	to	PART
ftr-353	1050	2	be	be	AUX
ftr-353	1050	3	designated	designate	VERB
ftr-353	1050	4	as	as	ADP
ftr-353	1050	5	an	an	DET
ftr-353	1050	6	economic	economic	ADJ
ftr-353	1050	7	recovery	recovery	NOUN
ftr-353	1050	8	zone	zone	NOUN
ftr-353	1050	9	an	an	DET
ftr-353	1050	10	area	area	NOUN
ftr-353	1050	11	must	must	AUX
ftr-353	1050	12	have	have	VERB
ftr-353	1050	13	significant	significant	ADJ
ftr-353	1050	14	poverty	poverty	NOUN
ftr-353	1050	15	,	,	PUNCT
ftr-353	1050	16	unemployment	unemployment	NOUN
ftr-353	1050	17	,	,	PUNCT
ftr-353	1050	18	general	general	ADJ
ftr-353	1050	19	distress	distress	NOUN
ftr-353	1050	20	,	,	PUNCT
ftr-353	1050	21	or	or	CCONJ
ftr-353	1050	22	home	home	NOUN
ftr-353	1050	23	foreclosures	foreclosure	NOUN
ftr-353	1050	24	,	,	PUNCT
ftr-353	1050	25	or	or	CCONJ
ftr-353	1050	26	be	be	AUX
ftr-353	1050	27	an	an	DET
ftr-353	1050	28	area	area	NOUN
ftr-353	1050	29	for	for	ADP
ftr-353	1050	30	which	which	PRON
ftr-353	1050	31	a	a	DET
ftr-353	1050	32	designation	designation	NOUN
ftr-353	1050	33	as	as	ADP
ftr-353	1050	34	an	an	DET
ftr-353	1050	35	empowerment	empowerment	NOUN
ftr-353	1050	36	zone	zone	NOUN
ftr-353	1050	37	or	or	CCONJ
ftr-353	1050	38	renewal	renewal	NOUN
ftr-353	1050	39	community	community	NOUN
ftr-353	1050	40	is	be	AUX
ftr-353	1050	41	in	in	ADP
ftr-353	1050	42	effect	effect	NOUN
ftr-353	1050	43	.	.	PUNCT
ftr-353	1051	1	to	to	PART
ftr-353	1051	2	qualify	qualify	VERB
ftr-353	1051	3	as	as	ADP
ftr-353	1051	4	a	a	DET
ftr-353	1051	5	recovery	recovery	NOUN
ftr-353	1051	6	zone	zone	NOUN
ftr-353	1051	7	facility	facility	NOUN
ftr-353	1051	8	bond	bond	NOUN
ftr-353	1051	9	,	,	PUNCT
ftr-353	1051	10	95	95	NUM
ftr-353	1051	11	percent	percent	NOUN
ftr-353	1051	12	or	or	CCONJ
ftr-353	1051	13	more	more	ADJ
ftr-353	1051	14	of	of	ADP
ftr-353	1051	15	the	the	DET
ftr-353	1051	16	net	net	ADJ
ftr-353	1051	17	proceeds	proceed	NOUN
ftr-353	1051	18	of	of	ADP
ftr-353	1051	19	the	the	DET
ftr-353	1051	20	bond	bond	NOUN
ftr-353	1051	21	issue	issue	NOUN
ftr-353	1051	22	must	must	AUX
ftr-353	1051	23	be	be	AUX
ftr-353	1051	24	used	use	VERB
ftr-353	1051	25	for	for	ADP
ftr-353	1051	26	“	"	PUNCT
ftr-353	1051	27	recovery	recovery	NOUN
ftr-353	1051	28	zone	zone	NOUN
ftr-353	1051	29	property	property	NOUN
ftr-353	1051	30	”	"	PUNCT
ftr-353	1051	31	and	and	CCONJ
ftr-353	1051	32	the	the	DET
ftr-353	1051	33	issue	issue	NOUN
ftr-353	1051	34	must	must	AUX
ftr-353	1051	35	be	be	AUX
ftr-353	1051	36	designated	designate	VERB
ftr-353	1051	37	by	by	ADP
ftr-353	1051	38	the	the	DET
ftr-353	1051	39	issuer	issuer	NOUN
ftr-353	1051	40	as	as	ADP
ftr-353	1051	41	a	a	DET
ftr-353	1051	42	recovery	recovery	NOUN
ftr-353	1051	43	zone	zone	NOUN
ftr-353	1051	44	facility	facility	NOUN
ftr-353	1051	45	bond	bond	NOUN
ftr-353	1051	46	.	.	PUNCT
ftr-353	1052	1	“	"	PUNCT
ftr-353	1052	2	recovery	recovery	NOUN
ftr-353	1052	3	zone	zone	NOUN
ftr-353	1052	4	property	property	NOUN
ftr-353	1052	5	”	"	PUNCT
ftr-353	1052	6	is	be	AUX
ftr-353	1052	7	any	any	DET
ftr-353	1052	8	depreciable	depreciable	ADJ
ftr-353	1052	9	property	property	NOUN
ftr-353	1052	10	to	to	PART
ftr-353	1052	11	which	which	PRON
ftr-353	1052	12	§	§	PROPN
ftr-353	1052	13	168	168	NUM
ftr-353	1052	14	applies	apply	VERB
ftr-353	1052	15	(	(	PUNCT
ftr-353	1052	16	or	or	CCONJ
ftr-353	1052	17	would	would	AUX
ftr-353	1052	18	apply	apply	VERB
ftr-353	1052	19	but	but	CCONJ
ftr-353	1052	20	for	for	ADP
ftr-353	1052	21	§	§	PROPN
ftr-353	1052	22	179	179	NUM
ftr-353	1052	23	):	):	PUNCT
ftr-353	1052	24	(	(	PUNCT
ftr-353	1052	25	1	1	X
ftr-353	1052	26	)	)	PUNCT
ftr-353	1052	27	that	that	PRON
ftr-353	1052	28	was	be	AUX
ftr-353	1052	29	purchased	purchase	VERB
ftr-353	1052	30	by	by	ADP
ftr-353	1052	31	the	the	DET
ftr-353	1052	32	taxpayer	taxpayer	NOUN
ftr-353	1052	33	after	after	SCONJ
ftr-353	1052	34	the	the	DET
ftr-353	1052	35	designation	designation	NOUN
ftr-353	1052	36	of	of	ADP
ftr-353	1052	37	the	the	DET
ftr-353	1052	38	recovery	recovery	NOUN
ftr-353	1052	39	zone	zone	NOUN
ftr-353	1052	40	took	take	VERB
ftr-353	1052	41	effect	effect	NOUN
ftr-353	1052	42	;	;	PUNCT
ftr-353	1052	43	(	(	PUNCT
ftr-353	1052	44	2	2	X
ftr-353	1052	45	)	)	PUNCT
ftr-353	1052	46	the	the	DET
ftr-353	1052	47	original	original	ADJ
ftr-353	1052	48	use	use	NOUN
ftr-353	1052	49	of	of	ADP
ftr-353	1052	50	which	which	PRON
ftr-353	1052	51	in	in	ADP
ftr-353	1052	52	the	the	DET
ftr-353	1052	53	recovery	recovery	NOUN
ftr-353	1052	54	zone	zone	NOUN
ftr-353	1052	55	commences	commence	VERB
ftr-353	1052	56	with	with	ADP
ftr-353	1052	57	the	the	DET
ftr-353	1052	58	2010	2010	NUM
ftr-353	1052	59	]	]	PUNCT
ftr-353	1052	60	recent	recent	ADJ
ftr-353	1052	61	developments	development	NOUN
ftr-353	1052	62	in	in	ADP
ftr-353	1052	63	federal	federal	ADJ
ftr-353	1052	64	income	income	NOUN
ftr-353	1052	65	taxation	taxation	NOUN
ftr-353	1052	66	132	132	NUM
ftr-353	1052	67	taxpayer	taxpayer	NOUN
ftr-353	1052	68	;	;	PUNCT
ftr-353	1052	69	and	and	CCONJ
ftr-353	1052	70	(	(	PUNCT
ftr-353	1052	71	3	3	X
ftr-353	1052	72	)	)	PUNCT
ftr-353	1052	73	substantially	substantially	ADV
ftr-353	1052	74	all	all	PRON
ftr-353	1052	75	of	of	ADP
ftr-353	1052	76	the	the	DET
ftr-353	1052	77	use	use	NOUN
ftr-353	1052	78	of	of	ADP
ftr-353	1052	79	which	which	PRON
ftr-353	1052	80	is	be	AUX
ftr-353	1052	81	used	use	VERB
ftr-353	1052	82	in	in	ADP
ftr-353	1052	83	the	the	DET
ftr-353	1052	84	active	active	ADJ
ftr-353	1052	85	conduct	conduct	NOUN
ftr-353	1052	86	of	of	ADP
ftr-353	1052	87	a	a	DET
ftr-353	1052	88	qualified	qualified	ADJ
ftr-353	1052	89	business	business	NOUN
ftr-353	1052	90	by	by	ADP
ftr-353	1052	91	the	the	DET
ftr-353	1052	92	taxpayer	taxpayer	NOUN
ftr-353	1052	93	in	in	ADP
ftr-353	1052	94	the	the	DET
ftr-353	1052	95	recovery	recovery	NOUN
ftr-353	1052	96	zone	zone	NOUN
ftr-353	1052	97	.	.	PUNCT
ftr-353	1053	1	a	a	DET
ftr-353	1053	2	“	"	PUNCT
ftr-353	1053	3	qualified	qualified	ADJ
ftr-353	1053	4	business	business	NOUN
ftr-353	1053	5	”	"	PUNCT
ftr-353	1053	6	is	be	AUX
ftr-353	1053	7	any	any	DET
ftr-353	1053	8	trade	trade	NOUN
ftr-353	1053	9	or	or	CCONJ
ftr-353	1053	10	business	business	NOUN
ftr-353	1053	11	except	except	SCONJ
ftr-353	1053	12	residential	residential	ADJ
ftr-353	1053	13	rental	rental	ADJ
ftr-353	1053	14	property	property	NOUN
ftr-353	1053	15	or	or	CCONJ
ftr-353	1053	16	the	the	DET
ftr-353	1053	17	operation	operation	NOUN
ftr-353	1053	18	of	of	ADP
ftr-353	1053	19	a	a	DET
ftr-353	1053	20	private	private	ADJ
ftr-353	1053	21	or	or	CCONJ
ftr-353	1053	22	commercial	commercial	ADJ
ftr-353	1053	23	golf	golf	NOUN
ftr-353	1053	24	course	course	NOUN
ftr-353	1053	25	,	,	PUNCT
ftr-353	1053	26	country	country	NOUN
ftr-353	1053	27	club	club	NOUN
ftr-353	1053	28	,	,	PUNCT
ftr-353	1053	29	massage	massage	NOUN
ftr-353	1053	30	parlor	parlor	NOUN
ftr-353	1053	31	,	,	PUNCT
ftr-353	1053	32	hot	hot	ADJ
ftr-353	1053	33	tub	tub	NOUN
ftr-353	1053	34	facility	facility	NOUN
ftr-353	1053	35	,	,	PUNCT
ftr-353	1053	36	suntan	suntan	ADJ
ftr-353	1053	37	facility	facility	NOUN
ftr-353	1053	38	,	,	PUNCT
ftr-353	1053	39	racetrack	racetrack	NOUN
ftr-353	1053	40	or	or	CCONJ
ftr-353	1053	41	other	other	ADJ
ftr-353	1053	42	facility	facility	NOUN
ftr-353	1053	43	used	use	VERB
ftr-353	1053	44	for	for	ADP
ftr-353	1053	45	gambling	gambling	NOUN
ftr-353	1053	46	,	,	PUNCT
ftr-353	1053	47	or	or	CCONJ
ftr-353	1053	48	liquor	liquor	NOUN
ftr-353	1053	49	store	store	NOUN
ftr-353	1053	50	.	.	PUNCT
ftr-353	1054	1	apparently	apparently	ADV
ftr-353	1054	2	,	,	PUNCT
ftr-353	1054	3	bars	bar	NOUN
ftr-353	1054	4	and	and	CCONJ
ftr-353	1054	5	nightclubs	nightclub	NOUN
ftr-353	1054	6	qualify	qualify	VERB
ftr-353	1054	7	.	.	PUNCT
ftr-353	1055	1	(	(	PUNCT
ftr-353	1055	2	a	a	X
ftr-353	1055	3	)	)	PUNCT
ftr-353	1055	4	tribal	tribal	ADJ
ftr-353	1055	5	development	development	NOUN
ftr-353	1055	6	bonds	bond	NOUN
ftr-353	1055	7	.	.	PUNCT
ftr-353	1056	1	code	code	PROPN
ftr-353	1056	2	§	§	PROPN
ftr-353	1056	3	7871	7871	NUM
ftr-353	1056	4	,	,	PUNCT
ftr-353	1056	5	added	add	VERB
ftr-353	1056	6	by	by	ADP
ftr-353	1056	7	§	§	PROPN
ftr-353	1056	8	1402(a	1402(a	NUM
ftr-353	1056	9	)	)	PUNCT
ftr-353	1056	10	of	of	ADP
ftr-353	1056	11	the	the	DET
ftr-353	1056	12	2009	2009	NUM
ftr-353	1056	13	arra	arra	PROPN
ftr-353	1056	14	,	,	PUNCT
ftr-353	1056	15	allows	allow	VERB
ftr-353	1056	16	indian	indian	ADJ
ftr-353	1056	17	tribal	tribal	ADJ
ftr-353	1056	18	governments	government	NOUN
ftr-353	1056	19	to	to	PART
ftr-353	1056	20	issue	issue	VERB
ftr-353	1056	21	“	"	PUNCT
ftr-353	1056	22	tribal	tribal	ADJ
ftr-353	1056	23	economic	economic	ADJ
ftr-353	1056	24	development	development	NOUN
ftr-353	1056	25	bonds	bond	NOUN
ftr-353	1056	26	,	,	PUNCT
ftr-353	1056	27	”	"	PUNCT
ftr-353	1056	28	the	the	DET
ftr-353	1056	29	interest	interest	NOUN
ftr-353	1056	30	on	on	ADP
ftr-353	1056	31	which	which	PRON
ftr-353	1056	32	is	be	AUX
ftr-353	1056	33	tax	tax	NOUN
ftr-353	1056	34	exempt	exempt	ADJ
ftr-353	1056	35	under	under	ADP
ftr-353	1056	36	code	code	NOUN
ftr-353	1056	37	§	§	PROPN
ftr-353	1056	38	103	103	NUM
ftr-353	1056	39	.	.	PUNCT
ftr-353	1057	1	tribal	tribal	ADJ
ftr-353	1057	2	economic	economic	ADJ
ftr-353	1057	3	development	development	NOUN
ftr-353	1057	4	bonds	bond	NOUN
ftr-353	1057	5	issued	issue	VERB
ftr-353	1057	6	by	by	ADP
ftr-353	1057	7	an	an	DET
ftr-353	1057	8	indian	indian	ADJ
ftr-353	1057	9	tribal	tribal	ADJ
ftr-353	1057	10	government	government	NOUN
ftr-353	1057	11	are	be	AUX
ftr-353	1057	12	treated	treat	VERB
ftr-353	1057	13	as	as	SCONJ
ftr-353	1057	14	if	if	SCONJ
ftr-353	1057	15	such	such	ADJ
ftr-353	1057	16	bonds	bond	NOUN
ftr-353	1057	17	were	be	AUX
ftr-353	1057	18	issued	issue	VERB
ftr-353	1057	19	by	by	ADP
ftr-353	1057	20	a	a	DET
ftr-353	1057	21	state	state	NOUN
ftr-353	1057	22	,	,	PUNCT
ftr-353	1057	23	except	except	SCONJ
ftr-353	1057	24	that	that	SCONJ
ftr-353	1057	25	§	§	PROPN
ftr-353	1057	26	146	146	NUM
ftr-353	1057	27	(	(	PUNCT
ftr-353	1057	28	relating	relate	VERB
ftr-353	1057	29	to	to	ADP
ftr-353	1057	30	state	state	NOUN
ftr-353	1057	31	volume	volume	NOUN
ftr-353	1057	32	limitations	limitation	NOUN
ftr-353	1057	33	)	)	PUNCT
ftr-353	1057	34	does	do	AUX
ftr-353	1057	35	not	not	PART
ftr-353	1057	36	apply	apply	VERB
ftr-353	1057	37	.	.	PUNCT
ftr-353	1058	1	a	a	DET
ftr-353	1058	2	tribal	tribal	ADJ
ftr-353	1058	3	economic	economic	ADJ
ftr-353	1058	4	development	development	NOUN
ftr-353	1058	5	bond	bond	NOUN
ftr-353	1058	6	is	be	AUX
ftr-353	1058	7	any	any	DET
ftr-353	1058	8	bond	bond	NOUN
ftr-353	1058	9	issued	issue	VERB
ftr-353	1058	10	by	by	ADP
ftr-353	1058	11	an	an	DET
ftr-353	1058	12	indian	indian	ADJ
ftr-353	1058	13	tribal	tribal	ADJ
ftr-353	1058	14	government	government	NOUN
ftr-353	1058	15	(	(	PUNCT
ftr-353	1058	16	1	1	X
ftr-353	1058	17	)	)	PUNCT
ftr-353	1058	18	the	the	DET
ftr-353	1058	19	interest	interest	NOUN
ftr-353	1058	20	on	on	ADP
ftr-353	1058	21	which	which	PRON
ftr-353	1058	22	would	would	AUX
ftr-353	1058	23	be	be	AUX
ftr-353	1058	24	tax	tax	NOUN
ftr-353	1058	25	-	-	PUNCT
ftr-353	1058	26	exempt	exempt	ADJ
ftr-353	1058	27	if	if	SCONJ
ftr-353	1058	28	issued	issue	VERB
ftr-353	1058	29	by	by	ADP
ftr-353	1058	30	a	a	DET
ftr-353	1058	31	state	state	NOUN
ftr-353	1058	32	or	or	CCONJ
ftr-353	1058	33	local	local	ADJ
ftr-353	1058	34	government	government	NOUN
ftr-353	1058	35	,	,	PUNCT
ftr-353	1058	36	and	and	CCONJ
ftr-353	1058	37	(	(	PUNCT
ftr-353	1058	38	2	2	X
ftr-353	1058	39	)	)	PUNCT
ftr-353	1058	40	that	that	PRON
ftr-353	1058	41	is	be	AUX
ftr-353	1058	42	designated	designate	VERB
ftr-353	1058	43	by	by	ADP
ftr-353	1058	44	the	the	DET
ftr-353	1058	45	indian	indian	ADJ
ftr-353	1058	46	tribal	tribal	ADJ
ftr-353	1058	47	government	government	NOUN
ftr-353	1058	48	as	as	ADP
ftr-353	1058	49	a	a	DET
ftr-353	1058	50	tribal	tribal	ADJ
ftr-353	1058	51	economic	economic	ADJ
ftr-353	1058	52	development	development	NOUN
ftr-353	1058	53	bond	bond	NOUN
ftr-353	1058	54	.	.	PUNCT
ftr-353	1059	1	the	the	DET
ftr-353	1059	2	aggregate	aggregate	ADJ
ftr-353	1059	3	face	face	NOUN
ftr-353	1059	4	amount	amount	NOUN
ftr-353	1059	5	of	of	ADP
ftr-353	1059	6	bonds	bond	NOUN
ftr-353	1059	7	that	that	PRON
ftr-353	1059	8	may	may	AUX
ftr-353	1059	9	be	be	AUX
ftr-353	1059	10	designated	designate	VERB
ftr-353	1059	11	by	by	ADP
ftr-353	1059	12	any	any	DET
ftr-353	1059	13	indian	indian	ADJ
ftr-353	1059	14	tribal	tribal	ADJ
ftr-353	1059	15	government	government	NOUN
ftr-353	1059	16	can	can	AUX
ftr-353	1059	17	not	not	PART
ftr-353	1059	18	exceed	exceed	VERB
ftr-353	1059	19	the	the	DET
ftr-353	1059	20	amount	amount	NOUN
ftr-353	1059	21	of	of	ADP
ftr-353	1059	22	national	national	ADJ
ftr-353	1059	23	tribal	tribal	ADJ
ftr-353	1059	24	economic	economic	PROPN
ftr-353	1059	25	development	development	NOUN
ftr-353	1059	26	bond	bond	NOUN
ftr-353	1059	27	limitation	limitation	NOUN
ftr-353	1059	28	allocated	allocate	VERB
ftr-353	1059	29	to	to	ADP
ftr-353	1059	30	such	such	ADJ
ftr-353	1059	31	government	government	NOUN
ftr-353	1059	32	.	.	PUNCT
ftr-353	1060	1	there	there	PRON
ftr-353	1060	2	is	be	VERB
ftr-353	1060	3	a	a	DET
ftr-353	1060	4	national	national	ADJ
ftr-353	1060	5	ceiling	ceiling	NOUN
ftr-353	1060	6	of	of	ADP
ftr-353	1060	7	$	$	SYM
ftr-353	1060	8	2	2	NUM
ftr-353	1060	9	billion	billion	NUM
ftr-353	1060	10	,	,	PUNCT
ftr-353	1060	11	which	which	PRON
ftr-353	1060	12	will	will	AUX
ftr-353	1060	13	be	be	AUX
ftr-353	1060	14	allocated	allocate	VERB
ftr-353	1060	15	by	by	ADP
ftr-353	1060	16	the	the	DET
ftr-353	1060	17	treasury	treasury	PROPN
ftr-353	1060	18	department	department	PROPN
ftr-353	1060	19	,	,	PUNCT
ftr-353	1060	20	in	in	ADP
ftr-353	1060	21	consultation	consultation	NOUN
ftr-353	1060	22	with	with	ADP
ftr-353	1060	23	the	the	DET
ftr-353	1060	24	department	department	NOUN
ftr-353	1060	25	of	of	ADP
ftr-353	1060	26	the	the	DET
ftr-353	1060	27	interior	interior	NOUN
ftr-353	1060	28	.	.	PUNCT
ftr-353	1061	1	tribal	tribal	ADJ
ftr-353	1061	2	economic	economic	ADJ
ftr-353	1061	3	development	development	NOUN
ftr-353	1061	4	bonds	bond	NOUN
ftr-353	1061	5	can	can	AUX
ftr-353	1061	6	not	not	PART
ftr-353	1061	7	be	be	AUX
ftr-353	1061	8	used	use	VERB
ftr-353	1061	9	to	to	PART
ftr-353	1061	10	finance	finance	VERB
ftr-353	1061	11	any	any	DET
ftr-353	1061	12	portion	portion	NOUN
ftr-353	1061	13	of	of	ADP
ftr-353	1061	14	a	a	DET
ftr-353	1061	15	casino	casino	NOUN
ftr-353	1061	16	or	or	CCONJ
ftr-353	1061	17	any	any	DET
ftr-353	1061	18	facility	facility	NOUN
ftr-353	1061	19	located	locate	VERB
ftr-353	1061	20	outside	outside	ADP
ftr-353	1061	21	of	of	ADP
ftr-353	1061	22	the	the	DET
ftr-353	1061	23	indian	indian	ADJ
ftr-353	1061	24	reservation	reservation	NOUN
ftr-353	1061	25	.	.	PUNCT
ftr-353	1062	1	2	2	X
ftr-353	1062	2	.	.	X
ftr-353	1062	3	build	build	VERB
ftr-353	1062	4	america	america	PROPN
ftr-353	1062	5	bonds	bond	NOUN
ftr-353	1062	6	.	.	PUNCT
ftr-353	1063	1	code	code	PROPN
ftr-353	1063	2	§	§	PROPN
ftr-353	1063	3	54aa	54aa	NOUN
ftr-353	1063	4	,	,	PUNCT
ftr-353	1063	5	added	add	VERB
ftr-353	1063	6	by	by	ADP
ftr-353	1063	7	§	§	PROPN
ftr-353	1063	8	1531	1531	NUM
ftr-353	1063	9	of	of	ADP
ftr-353	1063	10	the	the	DET
ftr-353	1063	11	2009	2009	NUM
ftr-353	1063	12	arra	arra	PROPN
ftr-353	1063	13	,	,	PUNCT
ftr-353	1063	14	provides	provide	VERB
ftr-353	1063	15	a	a	DET
ftr-353	1063	16	credit	credit	NOUN
ftr-353	1063	17	for	for	ADP
ftr-353	1063	18	holders	holder	NOUN
ftr-353	1063	19	of	of	ADP
ftr-353	1063	20	“	"	PUNCT
ftr-353	1063	21	build	build	VERB
ftr-353	1063	22	america	america	PROPN
ftr-353	1063	23	”	"	PUNCT
ftr-353	1063	24	bonds	bond	NOUN
ftr-353	1063	25	on	on	ADP
ftr-353	1063	26	any	any	DET
ftr-353	1063	27	interest	interest	NOUN
ftr-353	1063	28	payment	payment	NOUN
ftr-353	1063	29	date	date	NOUN
ftr-353	1063	30	.	.	PUNCT
ftr-353	1064	1	the	the	DET
ftr-353	1064	2	amount	amount	NOUN
ftr-353	1064	3	of	of	ADP
ftr-353	1064	4	the	the	DET
ftr-353	1064	5	credit	credit	NOUN
ftr-353	1064	6	is	be	AUX
ftr-353	1064	7	35	35	NUM
ftr-353	1064	8	percent	percent	NOUN
ftr-353	1064	9	of	of	ADP
ftr-353	1064	10	the	the	DET
ftr-353	1064	11	interest	interest	NOUN
ftr-353	1064	12	payable	payable	ADJ
ftr-353	1064	13	,	,	PUNCT
ftr-353	1064	14	and	and	CCONJ
ftr-353	1064	15	the	the	DET
ftr-353	1064	16	credit	credit	NOUN
ftr-353	1064	17	can	can	AUX
ftr-353	1064	18	be	be	AUX
ftr-353	1064	19	claimed	claim	VERB
ftr-353	1064	20	against	against	ADP
ftr-353	1064	21	the	the	DET
ftr-353	1064	22	alternative	alternative	ADJ
ftr-353	1064	23	minimum	minimum	ADJ
ftr-353	1064	24	tax	tax	NOUN
ftr-353	1064	25	;	;	PUNCT
ftr-353	1064	26	unused	unused	ADJ
ftr-353	1064	27	credits	credit	NOUN
ftr-353	1064	28	can	can	AUX
ftr-353	1064	29	be	be	AUX
ftr-353	1064	30	carried	carry	VERB
ftr-353	1064	31	over	over	ADP
ftr-353	1064	32	.	.	PUNCT
ftr-353	1065	1	a	a	DET
ftr-353	1065	2	build	build	PROPN
ftr-353	1065	3	america	america	PROPN
ftr-353	1065	4	bond	bond	NOUN
ftr-353	1065	5	is	be	AUX
ftr-353	1065	6	any	any	DET
ftr-353	1065	7	state	state	NOUN
ftr-353	1065	8	or	or	CCONJ
ftr-353	1065	9	local	local	ADJ
ftr-353	1065	10	obligation	obligation	NOUN
ftr-353	1065	11	(	(	PUNCT
ftr-353	1065	12	other	other	ADJ
ftr-353	1065	13	than	than	ADP
ftr-353	1065	14	a	a	DET
ftr-353	1065	15	private	private	ADJ
ftr-353	1065	16	activity	activity	NOUN
ftr-353	1065	17	bond	bond	NOUN
ftr-353	1065	18	)	)	PUNCT
ftr-353	1065	19	,	,	PUNCT
ftr-353	1065	20	the	the	DET
ftr-353	1065	21	interest	interest	NOUN
ftr-353	1065	22	received	receive	VERB
ftr-353	1065	23	on	on	ADP
ftr-353	1065	24	which	which	PRON
ftr-353	1065	25	would	would	AUX
ftr-353	1065	26	otherwise	otherwise	ADV
ftr-353	1065	27	be	be	AUX
ftr-353	1065	28	tax	tax	NOUN
ftr-353	1065	29	-	-	PUNCT
ftr-353	1065	30	exempt	exempt	ADJ
ftr-353	1065	31	under	under	ADP
ftr-353	1065	32	§	§	PROPN
ftr-353	1065	33	103	103	NUM
ftr-353	1065	34	,	,	PUNCT
ftr-353	1065	35	which	which	PRON
ftr-353	1065	36	is	be	AUX
ftr-353	1065	37	issued	issue	VERB
ftr-353	1065	38	before	before	ADP
ftr-353	1065	39	2011	2011	NUM
ftr-353	1065	40	and	and	CCONJ
ftr-353	1065	41	which	which	PRON
ftr-353	1065	42	the	the	DET
ftr-353	1065	43	issuer	issuer	ADJ
ftr-353	1065	44	elects	elect	NOUN
ftr-353	1065	45	to	to	PART
ftr-353	1065	46	be	be	AUX
ftr-353	1065	47	treated	treat	VERB
ftr-353	1065	48	as	as	ADP
ftr-353	1065	49	a	a	DET
ftr-353	1065	50	build	build	PROPN
ftr-353	1065	51	america	america	PROPN
ftr-353	1065	52	bond	bond	PROPN
ftr-353	1065	53	.	.	PUNCT
ftr-353	1066	1	interest	interest	NOUN
ftr-353	1066	2	on	on	ADP
ftr-353	1066	3	build	build	PROPN
ftr-353	1066	4	america	america	PROPN
ftr-353	1066	5	bonds	bond	NOUN
ftr-353	1066	6	must	must	AUX
ftr-353	1066	7	be	be	AUX
ftr-353	1066	8	included	include	VERB
ftr-353	1066	9	in	in	ADP
ftr-353	1066	10	gross	gross	ADJ
ftr-353	1066	11	income	income	NOUN
ftr-353	1066	12	,	,	PUNCT
ftr-353	1066	13	and	and	CCONJ
ftr-353	1066	14	the	the	DET
ftr-353	1066	15	amount	amount	NOUN
ftr-353	1066	16	of	of	ADP
ftr-353	1066	17	the	the	DET
ftr-353	1066	18	credit	credit	NOUN
ftr-353	1066	19	must	must	AUX
ftr-353	1066	20	be	be	AUX
ftr-353	1066	21	included	include	VERB
ftr-353	1066	22	as	as	ADV
ftr-353	1066	23	well	well	ADV
ftr-353	1066	24	.	.	PUNCT
ftr-353	1067	1	§	§	PROPN
ftr-353	1067	2	§	§	PROPN
ftr-353	1067	3	54aa(f)(2	54aa(f)(2	NUM
ftr-353	1067	4	)	)	PUNCT
ftr-353	1067	5	,	,	PUNCT
ftr-353	1067	6	54a(f	54a(f	NOUN
ftr-353	1067	7	)	)	PUNCT
ftr-353	1067	8	.	.	PUNCT
ftr-353	1068	1	the	the	DET
ftr-353	1068	2	issuer	issuer	NOUN
ftr-353	1068	3	of	of	ADP
ftr-353	1068	4	a	a	DET
ftr-353	1068	5	“	"	PUNCT
ftr-353	1068	6	qualified	qualified	ADJ
ftr-353	1068	7	build	build	PROPN
ftr-353	1068	8	america	america	PROPN
ftr-353	1068	9	bond	bond	PROPN
ftr-353	1068	10	”	"	PUNCT
ftr-353	1068	11	can	can	AUX
ftr-353	1068	12	elect	elect	VERB
ftr-353	1068	13	to	to	PART
ftr-353	1068	14	claim	claim	VERB
ftr-353	1068	15	a	a	DET
ftr-353	1068	16	refundable	refundable	ADJ
ftr-353	1068	17	credit	credit	NOUN
ftr-353	1068	18	equal	equal	ADJ
ftr-353	1068	19	to	to	ADP
ftr-353	1068	20	35	35	NUM
ftr-353	1068	21	percent	percent	NOUN
ftr-353	1068	22	of	of	ADP
ftr-353	1068	23	the	the	DET
ftr-353	1068	24	interest	interest	NOUN
ftr-353	1068	25	payable	payable	ADJ
ftr-353	1068	26	in	in	ADP
ftr-353	1068	27	lieu	lieu	NOUN
ftr-353	1068	28	of	of	ADP
ftr-353	1068	29	the	the	DET
ftr-353	1068	30	holder	holder	NOUN
ftr-353	1068	31	being	be	AUX
ftr-353	1068	32	entitled	entitle	VERB
ftr-353	1068	33	to	to	ADP
ftr-353	1068	34	the	the	DET
ftr-353	1068	35	credit	credit	NOUN
ftr-353	1068	36	.	.	PUNCT
ftr-353	1069	1	to	to	PART
ftr-353	1069	2	be	be	AUX
ftr-353	1069	3	a	a	DET
ftr-353	1069	4	qualified	qualified	ADJ
ftr-353	1069	5	build	build	PROPN
ftr-353	1069	6	america	america	PROPN
ftr-353	1069	7	bond	bond	PROPN
ftr-353	1069	8	,	,	PUNCT
ftr-353	1069	9	one	one	NUM
ftr-353	1069	10	hundred	hundred	NUM
ftr-353	1069	11	percent	percent	NOUN
ftr-353	1069	12	of	of	ADP
ftr-353	1069	13	the	the	DET
ftr-353	1069	14	available	available	ADJ
ftr-353	1069	15	project	project	NOUN
ftr-353	1069	16	proceeds	proceed	NOUN
ftr-353	1069	17	,	,	PUNCT
ftr-353	1069	18	less	less	ADV
ftr-353	1069	19	a	a	DET
ftr-353	1069	20	reasonably	reasonably	ADV
ftr-353	1069	21	required	require	VERB
ftr-353	1069	22	reserve	reserve	NOUN
ftr-353	1069	23	(	(	PUNCT
ftr-353	1069	24	as	as	SCONJ
ftr-353	1069	25	defined	define	VERB
ftr-353	1069	26	in	in	ADP
ftr-353	1069	27	§	§	PROPN
ftr-353	1069	28	150(a)(3	150(a)(3	NUM
ftr-353	1069	29	)	)	PUNCT
ftr-353	1069	30	)	)	PUNCT
ftr-353	1069	31	,	,	PUNCT
ftr-353	1069	32	must	must	AUX
ftr-353	1069	33	be	be	AUX
ftr-353	1069	34	used	use	VERB
ftr-353	1069	35	for	for	ADP
ftr-353	1069	36	capital	capital	NOUN
ftr-353	1069	37	expenditures	expenditure	NOUN
ftr-353	1069	38	.	.	PUNCT
ftr-353	1070	1	for	for	ADP
ftr-353	1070	2	build	build	PROPN
ftr-353	1070	3	america	america	PROPN
ftr-353	1070	4	bonds	bond	NOUN
ftr-353	1070	5	that	that	PRON
ftr-353	1070	6	are	be	AUX
ftr-353	1070	7	“	"	PUNCT
ftr-353	1070	8	designated	designate	VERB
ftr-353	1070	9	recovery	recovery	NOUN
ftr-353	1070	10	zone	zone	NOUN
ftr-353	1070	11	economic	economic	ADJ
ftr-353	1070	12	development	development	NOUN
ftr-353	1070	13	bonds	bond	NOUN
ftr-353	1070	14	,	,	PUNCT
ftr-353	1070	15	”	"	PUNCT
ftr-353	1070	16	the	the	DET
ftr-353	1070	17	credit	credit	NOUN
ftr-353	1070	18	rate	rate	NOUN
ftr-353	1070	19	for	for	ADP
ftr-353	1070	20	the	the	DET
ftr-353	1070	21	issuer	issuer	NOUN
ftr-353	1070	22	is	be	AUX
ftr-353	1070	23	45	45	NUM
ftr-353	1070	24	percent	percent	NOUN
ftr-353	1070	25	.	.	PUNCT
ftr-353	1071	1	i.r.c	i.r.c	NOUN
ftr-353	1071	2	.	.	PUNCT
ftr-353	1072	1	§	§	PROPN
ftr-353	1072	2	§	§	PROPN
ftr-353	1072	3	1400u-2(a)(1	1400u-2(a)(1	NUM
ftr-353	1072	4	)	)	PUNCT
ftr-353	1072	5	;	;	PUNCT
ftr-353	1072	6	6431(g	6431(g	NUM
ftr-353	1072	7	)	)	PUNCT
ftr-353	1072	8	.	.	PUNCT
ftr-353	1073	1	new	new	ADJ
ftr-353	1073	2	§	§	PROPN
ftr-353	1073	3	1400u-2	1400u-2	NUM
ftr-353	1073	4	creates	create	VERB
ftr-353	1073	5	tax	tax	NOUN
ftr-353	1073	6	credit	credit	NOUN
ftr-353	1073	7	133	133	NUM
ftr-353	1073	8	florida	florida	PROPN
ftr-353	1073	9	tax	tax	NOUN
ftr-353	1073	10	review	review	NOUN
ftr-353	1073	11	[	[	X
ftr-353	1073	12	vol	vol	NOUN
ftr-353	1073	13	.	.	PUNCT
ftr-353	1074	1	10	10	NUM
ftr-353	1074	2	:	:	PUNCT
ftr-353	1074	3	si	si	NOUN
ftr-353	1074	4	bonds	bond	NOUN
ftr-353	1074	5	for	for	ADP
ftr-353	1074	6	investments	investment	NOUN
ftr-353	1074	7	in	in	ADP
ftr-353	1074	8	economic	economic	ADJ
ftr-353	1074	9	recovery	recovery	NOUN
ftr-353	1074	10	zones	zone	NOUN
ftr-353	1074	11	.	.	PUNCT
ftr-353	1075	1	new	new	ADJ
ftr-353	1075	2	§	§	PROPN
ftr-353	1075	3	1400u-1	1400u-1	NUM
ftr-353	1075	4	authorizes	authorize	VERB
ftr-353	1075	5	$	$	SYM
ftr-353	1075	6	10	10	NUM
ftr-353	1075	7	billion	billion	NUM
ftr-353	1075	8	in	in	ADP
ftr-353	1075	9	recovery	recovery	NOUN
ftr-353	1075	10	zone	zone	NOUN
ftr-353	1075	11	economic	economic	ADJ
ftr-353	1075	12	development	development	NOUN
ftr-353	1075	13	bonds	bond	NOUN
ftr-353	1075	14	that	that	PRON
ftr-353	1075	15	can	can	AUX
ftr-353	1075	16	be	be	AUX
ftr-353	1075	17	issued	issue	VERB
ftr-353	1075	18	during	during	ADP
ftr-353	1075	19	2009	2009	NUM
ftr-353	1075	20	and	and	CCONJ
ftr-353	1075	21	2010	2010	NUM
ftr-353	1075	22	.	.	PUNCT
ftr-353	1076	1	to	to	PART
ftr-353	1076	2	be	be	AUX
ftr-353	1076	3	designated	designate	VERB
ftr-353	1076	4	as	as	ADP
ftr-353	1076	5	an	an	DET
ftr-353	1076	6	economic	economic	ADJ
ftr-353	1076	7	recovery	recovery	NOUN
ftr-353	1076	8	zone	zone	NOUN
ftr-353	1076	9	the	the	DET
ftr-353	1076	10	area	area	NOUN
ftr-353	1076	11	must	must	AUX
ftr-353	1076	12	have	have	VERB
ftr-353	1076	13	significant	significant	ADJ
ftr-353	1076	14	poverty	poverty	NOUN
ftr-353	1076	15	,	,	PUNCT
ftr-353	1076	16	unemployment	unemployment	NOUN
ftr-353	1076	17	,	,	PUNCT
ftr-353	1076	18	general	general	ADJ
ftr-353	1076	19	distress	distress	NOUN
ftr-353	1076	20	,	,	PUNCT
ftr-353	1076	21	or	or	CCONJ
ftr-353	1076	22	home	home	NOUN
ftr-353	1076	23	foreclosures	foreclosure	NOUN
ftr-353	1076	24	,	,	PUNCT
ftr-353	1076	25	or	or	CCONJ
ftr-353	1076	26	be	be	AUX
ftr-353	1076	27	any	any	DET
ftr-353	1076	28	area	area	NOUN
ftr-353	1076	29	for	for	ADP
ftr-353	1076	30	which	which	PRON
ftr-353	1076	31	a	a	DET
ftr-353	1076	32	designation	designation	NOUN
ftr-353	1076	33	as	as	ADP
ftr-353	1076	34	an	an	DET
ftr-353	1076	35	empowerment	empowerment	NOUN
ftr-353	1076	36	zone	zone	NOUN
ftr-353	1076	37	or	or	CCONJ
ftr-353	1076	38	renewal	renewal	NOUN
ftr-353	1076	39	community	community	NOUN
ftr-353	1076	40	is	be	AUX
ftr-353	1076	41	in	in	ADP
ftr-353	1076	42	effect	effect	NOUN
ftr-353	1076	43	.	.	PUNCT
ftr-353	1077	1	each	each	DET
ftr-353	1077	2	state	state	NOUN
ftr-353	1077	3	will	will	AUX
ftr-353	1077	4	receive	receive	VERB
ftr-353	1077	5	a	a	DET
ftr-353	1077	6	share	share	NOUN
ftr-353	1077	7	of	of	ADP
ftr-353	1077	8	the	the	DET
ftr-353	1077	9	national	national	ADJ
ftr-353	1077	10	allocation	allocation	NOUN
ftr-353	1077	11	based	base	VERB
ftr-353	1077	12	on	on	ADP
ftr-353	1077	13	that	that	DET
ftr-353	1077	14	state	state	NOUN
ftr-353	1077	15	’s	’s	PART
ftr-353	1077	16	job	job	NOUN
ftr-353	1077	17	losses	loss	NOUN
ftr-353	1077	18	in	in	ADP
ftr-353	1077	19	2008	2008	NUM
ftr-353	1077	20	as	as	ADP
ftr-353	1077	21	a	a	DET
ftr-353	1077	22	percentage	percentage	NOUN
ftr-353	1077	23	of	of	ADP
ftr-353	1077	24	national	national	ADJ
ftr-353	1077	25	job	job	NOUN
ftr-353	1077	26	losses	loss	NOUN
ftr-353	1077	27	in	in	ADP
ftr-353	1077	28	2008	2008	NUM
ftr-353	1077	29	,	,	PUNCT
ftr-353	1077	30	although	although	SCONJ
ftr-353	1077	31	each	each	DET
ftr-353	1077	32	state	state	NOUN
ftr-353	1077	33	will	will	AUX
ftr-353	1077	34	receive	receive	VERB
ftr-353	1077	35	a	a	DET
ftr-353	1077	36	minimum	minimum	ADJ
ftr-353	1077	37	allocation	allocation	NOUN
ftr-353	1077	38	of	of	ADP
ftr-353	1077	39	each	each	PRON
ftr-353	1077	40	of	of	ADP
ftr-353	1077	41	these	these	DET
ftr-353	1077	42	bonds	bond	NOUN
ftr-353	1077	43	that	that	PRON
ftr-353	1077	44	is	be	AUX
ftr-353	1077	45	not	not	PART
ftr-353	1077	46	less	less	ADJ
ftr-353	1077	47	than	than	ADP
ftr-353	1077	48	0.9	0.9	NUM
ftr-353	1077	49	percent	percent	NOUN
ftr-353	1077	50	of	of	ADP
ftr-353	1077	51	the	the	DET
ftr-353	1077	52	total	total	ADJ
ftr-353	1077	53	bonds	bond	NOUN
ftr-353	1077	54	to	to	PART
ftr-353	1077	55	be	be	AUX
ftr-353	1077	56	issued	issue	VERB
ftr-353	1077	57	.	.	PUNCT
ftr-353	1078	1	these	these	DET
ftr-353	1078	2	allocations	allocation	NOUN
ftr-353	1078	3	will	will	AUX
ftr-353	1078	4	be	be	AUX
ftr-353	1078	5	,	,	PUNCT
ftr-353	1078	6	in	in	ADP
ftr-353	1078	7	turn	turn	NOUN
ftr-353	1078	8	,	,	PUNCT
ftr-353	1078	9	suballocated	suballocate	VERB
ftr-353	1078	10	to	to	ADP
ftr-353	1078	11	local	local	ADJ
ftr-353	1078	12	municipalities	municipality	NOUN
ftr-353	1078	13	in	in	ADP
ftr-353	1078	14	proportion	proportion	NOUN
ftr-353	1078	15	to	to	ADP
ftr-353	1078	16	job	job	NOUN
ftr-353	1078	17	losses	loss	NOUN
ftr-353	1078	18	within	within	ADP
ftr-353	1078	19	the	the	DET
ftr-353	1078	20	state	state	NOUN
ftr-353	1078	21	.	.	PUNCT
ftr-353	1079	1	municipalities	municipality	NOUN
ftr-353	1079	2	that	that	PRON
ftr-353	1079	3	receive	receive	VERB
ftr-353	1079	4	an	an	DET
ftr-353	1079	5	allocation	allocation	NOUN
ftr-353	1079	6	of	of	ADP
ftr-353	1079	7	these	these	DET
ftr-353	1079	8	bonds	bond	NOUN
ftr-353	1079	9	can	can	AUX
ftr-353	1079	10	use	use	VERB
ftr-353	1079	11	the	the	DET
ftr-353	1079	12	proceeds	proceed	NOUN
ftr-353	1079	13	of	of	ADP
ftr-353	1079	14	the	the	DET
ftr-353	1079	15	bonds	bond	NOUN
ftr-353	1079	16	to	to	PART
ftr-353	1079	17	invest	invest	VERB
ftr-353	1079	18	in	in	ADP
ftr-353	1079	19	infrastructure	infrastructure	NOUN
ftr-353	1079	20	,	,	PUNCT
ftr-353	1079	21	job	job	NOUN
ftr-353	1079	22	training	training	NOUN
ftr-353	1079	23	,	,	PUNCT
ftr-353	1079	24	education	education	NOUN
ftr-353	1079	25	,	,	PUNCT
ftr-353	1079	26	and	and	CCONJ
ftr-353	1079	27	economic	economic	ADJ
ftr-353	1079	28	development	development	NOUN
ftr-353	1079	29	in	in	ADP
ftr-353	1079	30	areas	area	NOUN
ftr-353	1079	31	within	within	ADP
ftr-353	1079	32	the	the	DET
ftr-353	1079	33	boundaries	boundary	NOUN
ftr-353	1079	34	of	of	ADP
ftr-353	1079	35	the	the	DET
ftr-353	1079	36	state	state	NOUN
ftr-353	1079	37	,	,	PUNCT
ftr-353	1079	38	city	city	NOUN
ftr-353	1079	39	or	or	CCONJ
ftr-353	1079	40	county	county	NOUN
ftr-353	1079	41	(	(	PUNCT
ftr-353	1079	42	as	as	SCONJ
ftr-353	1079	43	the	the	DET
ftr-353	1079	44	case	case	NOUN
ftr-353	1079	45	may	may	AUX
ftr-353	1079	46	be	be	AUX
ftr-353	1079	47	)	)	PUNCT
ftr-353	1079	48	that	that	PRON
ftr-353	1079	49	have	have	VERB
ftr-353	1079	50	significant	significant	ADJ
ftr-353	1079	51	poverty	poverty	NOUN
ftr-353	1079	52	,	,	PUNCT
ftr-353	1079	53	unemployment	unemployment	NOUN
ftr-353	1079	54	or	or	CCONJ
ftr-353	1079	55	home	home	NOUN
ftr-353	1079	56	foreclosures	foreclosure	NOUN
ftr-353	1079	57	.	.	PUNCT
ftr-353	1080	1	3	3	X
ftr-353	1080	2	.	.	X
ftr-353	1080	3	credits	credit	NOUN
ftr-353	1080	4	for	for	ADP
ftr-353	1080	5	lenders	lender	NOUN
ftr-353	1080	6	who	who	PRON
ftr-353	1080	7	buy	buy	VERB
ftr-353	1080	8	bonds	bond	NOUN
ftr-353	1080	9	to	to	PART
ftr-353	1080	10	build	build	VERB
ftr-353	1080	11	schools	school	NOUN
ftr-353	1080	12	.	.	PUNCT
ftr-353	1081	1	code	code	PROPN
ftr-353	1081	2	§	§	PROPN
ftr-353	1081	3	54f	54f	NUM
ftr-353	1081	4	,	,	PUNCT
ftr-353	1081	5	added	add	VERB
ftr-353	1081	6	by	by	ADP
ftr-353	1081	7	§	§	PROPN
ftr-353	1081	8	1521(a	1521(a	NUM
ftr-353	1081	9	)	)	PUNCT
ftr-353	1081	10	of	of	ADP
ftr-353	1081	11	the	the	DET
ftr-353	1081	12	2009	2009	NUM
ftr-353	1081	13	arra	arra	PROPN
ftr-353	1081	14	,	,	PUNCT
ftr-353	1081	15	creates	create	VERB
ftr-353	1081	16	another	another	DET
ftr-353	1081	17	new	new	ADJ
ftr-353	1081	18	category	category	NOUN
ftr-353	1081	19	of	of	ADP
ftr-353	1081	20	new	new	ADJ
ftr-353	1081	21	category	category	NOUN
ftr-353	1081	22	of	of	ADP
ftr-353	1081	23	tax	tax	NOUN
ftr-353	1081	24	-	-	PUNCT
ftr-353	1081	25	credit	credit	NOUN
ftr-353	1081	26	bonds	bond	NOUN
ftr-353	1081	27	for	for	ADP
ftr-353	1081	28	purposes	purpose	NOUN
ftr-353	1081	29	of	of	ADP
ftr-353	1081	30	the	the	DET
ftr-353	1081	31	§	§	PROPN
ftr-353	1081	32	54a	54a	NOUN
ftr-353	1081	33	credit	credit	NOUN
ftr-353	1081	34	:	:	PUNCT
ftr-353	1081	35	qualified	qualified	ADJ
ftr-353	1081	36	school	school	NOUN
ftr-353	1081	37	construction	construction	NOUN
ftr-353	1081	38	bonds	bond	NOUN
ftr-353	1081	39	.	.	PUNCT
ftr-353	1082	1	a	a	DET
ftr-353	1082	2	taxpayer	taxpayer	NOUN
ftr-353	1082	3	holding	hold	VERB
ftr-353	1082	4	a	a	DET
ftr-353	1082	5	qualified	qualified	ADJ
ftr-353	1082	6	school	school	NOUN
ftr-353	1082	7	construction	construction	NOUN
ftr-353	1082	8	bond	bond	NOUN
ftr-353	1082	9	on	on	ADP
ftr-353	1082	10	a	a	DET
ftr-353	1082	11	credit	credit	NOUN
ftr-353	1082	12	allowance	allowance	NOUN
ftr-353	1082	13	date	date	NOUN
ftr-353	1082	14	is	be	AUX
ftr-353	1082	15	entitled	entitle	VERB
ftr-353	1082	16	to	to	ADP
ftr-353	1082	17	a	a	DET
ftr-353	1082	18	tax	tax	NOUN
ftr-353	1082	19	credit	credit	NOUN
ftr-353	1082	20	at	at	ADP
ftr-353	1082	21	a	a	DET
ftr-353	1082	22	rate	rate	NOUN
ftr-353	1082	23	(	(	PUNCT
ftr-353	1082	24	determined	determine	VERB
ftr-353	1082	25	by	by	ADP
ftr-353	1082	26	the	the	DET
ftr-353	1082	27	treasury	treasury	PROPN
ftr-353	1082	28	department	department	PROPN
ftr-353	1082	29	)	)	PUNCT
ftr-353	1082	30	that	that	PRON
ftr-353	1082	31	is	be	AUX
ftr-353	1082	32	the	the	DET
ftr-353	1082	33	percentage	percentage	NOUN
ftr-353	1082	34	rate	rate	NOUN
ftr-353	1082	35	that	that	PRON
ftr-353	1082	36	would	would	AUX
ftr-353	1082	37	permit	permit	VERB
ftr-353	1082	38	issuance	issuance	NOUN
ftr-353	1082	39	of	of	ADP
ftr-353	1082	40	such	such	ADJ
ftr-353	1082	41	bonds	bond	NOUN
ftr-353	1082	42	without	without	ADP
ftr-353	1082	43	either	either	CCONJ
ftr-353	1082	44	discount	discount	NOUN
ftr-353	1082	45	or	or	CCONJ
ftr-353	1082	46	interest	interest	NOUN
ftr-353	1082	47	cost	cost	NOUN
ftr-353	1082	48	to	to	ADP
ftr-353	1082	49	the	the	DET
ftr-353	1082	50	issuer	issuer	NOUN
ftr-353	1082	51	.	.	PUNCT
ftr-353	1083	1	the	the	DET
ftr-353	1083	2	amount	amount	NOUN
ftr-353	1083	3	of	of	ADP
ftr-353	1083	4	the	the	DET
ftr-353	1083	5	tax	tax	NOUN
ftr-353	1083	6	credit	credit	NOUN
ftr-353	1083	7	is	be	AUX
ftr-353	1083	8	determined	determine	VERB
ftr-353	1083	9	by	by	ADP
ftr-353	1083	10	multiplying	multiply	VERB
ftr-353	1083	11	the	the	DET
ftr-353	1083	12	bond	bond	NOUN
ftr-353	1083	13	’s	’s	PART
ftr-353	1083	14	credit	credit	NOUN
ftr-353	1083	15	rate	rate	NOUN
ftr-353	1083	16	by	by	ADP
ftr-353	1083	17	the	the	DET
ftr-353	1083	18	face	face	NOUN
ftr-353	1083	19	amount	amount	NOUN
ftr-353	1083	20	of	of	ADP
ftr-353	1083	21	the	the	DET
ftr-353	1083	22	bond	bond	NOUN
ftr-353	1083	23	.	.	PUNCT
ftr-353	1084	1	the	the	DET
ftr-353	1084	2	credit	credit	NOUN
ftr-353	1084	3	accrues	accrue	VERB
ftr-353	1084	4	quarterly	quarterly	ADV
ftr-353	1084	5	,	,	PUNCT
ftr-353	1084	6	is	be	AUX
ftr-353	1084	7	includible	includible	ADJ
ftr-353	1084	8	in	in	ADP
ftr-353	1084	9	gross	gross	ADJ
ftr-353	1084	10	income	income	NOUN
ftr-353	1084	11	as	as	SCONJ
ftr-353	1084	12	if	if	SCONJ
ftr-353	1084	13	it	it	PRON
ftr-353	1084	14	were	be	AUX
ftr-353	1084	15	an	an	DET
ftr-353	1084	16	interest	interest	NOUN
ftr-353	1084	17	payment	payment	NOUN
ftr-353	1084	18	on	on	ADP
ftr-353	1084	19	the	the	DET
ftr-353	1084	20	bond	bond	NOUN
ftr-353	1084	21	,	,	PUNCT
ftr-353	1084	22	and	and	CCONJ
ftr-353	1084	23	can	can	AUX
ftr-353	1084	24	be	be	AUX
ftr-353	1084	25	claimed	claim	VERB
ftr-353	1084	26	against	against	ADP
ftr-353	1084	27	regular	regular	ADJ
ftr-353	1084	28	income	income	NOUN
ftr-353	1084	29	tax	tax	NOUN
ftr-353	1084	30	liability	liability	NOUN
ftr-353	1084	31	and	and	CCONJ
ftr-353	1084	32	alternative	alternative	ADJ
ftr-353	1084	33	minimum	minimum	ADJ
ftr-353	1084	34	tax	tax	NOUN
ftr-353	1084	35	liability	liability	NOUN
ftr-353	1084	36	.	.	PUNCT
ftr-353	1085	1	unused	unused	ADJ
ftr-353	1085	2	credits	credit	NOUN
ftr-353	1085	3	may	may	AUX
ftr-353	1085	4	be	be	AUX
ftr-353	1085	5	carried	carry	VERB
ftr-353	1085	6	forward	forward	ADV
ftr-353	1085	7	to	to	ADP
ftr-353	1085	8	succeeding	succeed	VERB
ftr-353	1085	9	taxable	taxable	ADJ
ftr-353	1085	10	years	year	NOUN
ftr-353	1085	11	.	.	PUNCT
ftr-353	1086	1	credits	credit	NOUN
ftr-353	1086	2	may	may	AUX
ftr-353	1086	3	be	be	AUX
ftr-353	1086	4	separated	separate	VERB
ftr-353	1086	5	from	from	ADP
ftr-353	1086	6	the	the	DET
ftr-353	1086	7	ownership	ownership	NOUN
ftr-353	1086	8	of	of	ADP
ftr-353	1086	9	the	the	DET
ftr-353	1086	10	underlying	underlie	VERB
ftr-353	1086	11	bond	bond	NOUN
ftr-353	1086	12	in	in	ADP
ftr-353	1086	13	a	a	DET
ftr-353	1086	14	manner	manner	NOUN
ftr-353	1086	15	similar	similar	ADJ
ftr-353	1086	16	to	to	ADP
ftr-353	1086	17	the	the	DET
ftr-353	1086	18	manner	manner	NOUN
ftr-353	1086	19	in	in	ADP
ftr-353	1086	20	which	which	PRON
ftr-353	1086	21	interest	interest	NOUN
ftr-353	1086	22	coupons	coupon	NOUN
ftr-353	1086	23	can	can	AUX
ftr-353	1086	24	be	be	AUX
ftr-353	1086	25	stripped	strip	VERB
ftr-353	1086	26	from	from	ADP
ftr-353	1086	27	interest	interest	NOUN
ftr-353	1086	28	-	-	PUNCT
ftr-353	1086	29	bearing	bear	VERB
ftr-353	1086	30	bonds	bond	NOUN
ftr-353	1086	31	.	.	PUNCT
ftr-353	1087	1	to	to	PART
ftr-353	1087	2	qualify	qualify	VERB
ftr-353	1087	3	,	,	PUNCT
ftr-353	1087	4	a	a	DET
ftr-353	1087	5	school	school	NOUN
ftr-353	1087	6	construction	construction	NOUN
ftr-353	1087	7	bond	bond	NOUN
ftr-353	1087	8	must	must	AUX
ftr-353	1087	9	meet	meet	VERB
ftr-353	1087	10	three	three	NUM
ftr-353	1087	11	requirements	requirement	NOUN
ftr-353	1087	12	:	:	PUNCT
ftr-353	1087	13	(	(	PUNCT
ftr-353	1087	14	1	1	X
ftr-353	1087	15	)	)	SYM
ftr-353	1087	16	100	100	NUM
ftr-353	1087	17	percent	percent	NOUN
ftr-353	1087	18	of	of	ADP
ftr-353	1087	19	the	the	DET
ftr-353	1087	20	available	available	ADJ
ftr-353	1087	21	project	project	NOUN
ftr-353	1087	22	proceeds	proceed	NOUN
ftr-353	1087	23	of	of	ADP
ftr-353	1087	24	the	the	DET
ftr-353	1087	25	bond	bond	NOUN
ftr-353	1087	26	issue	issue	NOUN
ftr-353	1087	27	is	be	AUX
ftr-353	1087	28	used	use	VERB
ftr-353	1087	29	for	for	ADP
ftr-353	1087	30	the	the	DET
ftr-353	1087	31	construction	construction	NOUN
ftr-353	1087	32	,	,	PUNCT
ftr-353	1087	33	rehabilitation	rehabilitation	NOUN
ftr-353	1087	34	,	,	PUNCT
ftr-353	1087	35	or	or	CCONJ
ftr-353	1087	36	repair	repair	NOUN
ftr-353	1087	37	of	of	ADP
ftr-353	1087	38	a	a	DET
ftr-353	1087	39	public	public	ADJ
ftr-353	1087	40	school	school	NOUN
ftr-353	1087	41	facility	facility	NOUN
ftr-353	1087	42	or	or	CCONJ
ftr-353	1087	43	for	for	ADP
ftr-353	1087	44	the	the	DET
ftr-353	1087	45	acquisition	acquisition	NOUN
ftr-353	1087	46	of	of	ADP
ftr-353	1087	47	land	land	NOUN
ftr-353	1087	48	on	on	ADP
ftr-353	1087	49	which	which	PRON
ftr-353	1087	50	such	such	DET
ftr-353	1087	51	a	a	DET
ftr-353	1087	52	bond	bond	NOUN
ftr-353	1087	53	-	-	PUNCT
ftr-353	1087	54	financed	finance	VERB
ftr-353	1087	55	facility	facility	NOUN
ftr-353	1087	56	is	be	AUX
ftr-353	1087	57	to	to	PART
ftr-353	1087	58	be	be	AUX
ftr-353	1087	59	constructed	construct	VERB
ftr-353	1087	60	;	;	PUNCT
ftr-353	1087	61	(	(	PUNCT
ftr-353	1087	62	2	2	X
ftr-353	1087	63	)	)	PUNCT
ftr-353	1087	64	the	the	DET
ftr-353	1087	65	bond	bond	NOUN
ftr-353	1087	66	must	must	AUX
ftr-353	1087	67	be	be	AUX
ftr-353	1087	68	issued	issue	VERB
ftr-353	1087	69	by	by	ADP
ftr-353	1087	70	a	a	DET
ftr-353	1087	71	state	state	NOUN
ftr-353	1087	72	or	or	CCONJ
ftr-353	1087	73	local	local	ADJ
ftr-353	1087	74	government	government	NOUN
ftr-353	1087	75	within	within	ADP
ftr-353	1087	76	which	which	PRON
ftr-353	1087	77	such	such	ADJ
ftr-353	1087	78	school	school	NOUN
ftr-353	1087	79	is	be	AUX
ftr-353	1087	80	located	locate	VERB
ftr-353	1087	81	;	;	PUNCT
ftr-353	1087	82	and	and	CCONJ
ftr-353	1087	83	(	(	PUNCT
ftr-353	1087	84	3	3	X
ftr-353	1087	85	)	)	PUNCT
ftr-353	1087	86	the	the	DET
ftr-353	1087	87	issuer	issuer	NOUN
ftr-353	1087	88	must	must	AUX
ftr-353	1087	89	designate	designate	VERB
ftr-353	1087	90	such	such	ADJ
ftr-353	1087	91	bond	bond	NOUN
ftr-353	1087	92	as	as	ADP
ftr-353	1087	93	a	a	DET
ftr-353	1087	94	qualified	qualified	ADJ
ftr-353	1087	95	school	school	NOUN
ftr-353	1087	96	construction	construction	NOUN
ftr-353	1087	97	bond	bond	NOUN
ftr-353	1087	98	.	.	PUNCT
ftr-353	1088	1	the	the	DET
ftr-353	1088	2	maturity	maturity	NOUN
ftr-353	1088	3	of	of	ADP
ftr-353	1088	4	qualified	qualified	ADJ
ftr-353	1088	5	school	school	NOUN
ftr-353	1088	6	construction	construction	NOUN
ftr-353	1088	7	bonds	bond	NOUN
ftr-353	1088	8	is	be	AUX
ftr-353	1088	9	the	the	DET
ftr-353	1088	10	term	term	NOUN
ftr-353	1088	11	that	that	PRON
ftr-353	1088	12	the	the	DET
ftr-353	1088	13	treasury	treasury	PROPN
ftr-353	1088	14	department	department	NOUN
ftr-353	1088	15	determines	determine	NOUN
ftr-353	1088	16	will	will	AUX
ftr-353	1088	17	result	result	VERB
ftr-353	1088	18	in	in	ADP
ftr-353	1088	19	the	the	DET
ftr-353	1088	20	present	present	ADJ
ftr-353	1088	21	value	value	NOUN
ftr-353	1088	22	of	of	ADP
ftr-353	1088	23	the	the	DET
ftr-353	1088	24	obligation	obligation	NOUN
ftr-353	1088	25	to	to	PART
ftr-353	1088	26	repay	repay	VERB
ftr-353	1088	27	the	the	DET
ftr-353	1088	28	principal	principal	NOUN
ftr-353	1088	29	on	on	ADP
ftr-353	1088	30	such	such	ADJ
ftr-353	1088	31	bonds	bond	NOUN
ftr-353	1088	32	being	be	AUX
ftr-353	1088	33	equal	equal	ADJ
ftr-353	1088	34	to	to	ADP
ftr-353	1088	35	50	50	NUM
ftr-353	1088	36	percent	percent	NOUN
ftr-353	1088	37	of	of	ADP
ftr-353	1088	38	the	the	DET
ftr-353	1088	39	face	face	NOUN
ftr-353	1088	40	amount	amount	NOUN
ftr-353	1088	41	of	of	ADP
ftr-353	1088	42	such	such	ADJ
ftr-353	1088	43	bonds	bond	NOUN
ftr-353	1088	44	,	,	PUNCT
ftr-353	1088	45	using	use	VERB
ftr-353	1088	46	as	as	ADP
ftr-353	1088	47	a	a	DET
ftr-353	1088	48	discount	discount	NOUN
ftr-353	1088	49	rate	rate	NOUN
ftr-353	1088	50	the	the	DET
ftr-353	1088	51	average	average	ADJ
ftr-353	1088	52	annual	annual	ADJ
ftr-353	1088	53	interest	interest	NOUN
ftr-353	1088	54	rate	rate	NOUN
ftr-353	1088	55	of	of	ADP
ftr-353	1088	56	tax	tax	NOUN
ftr-353	1088	57	-	-	PUNCT
ftr-353	1088	58	exempt	exempt	ADJ
ftr-353	1088	59	obligations	obligation	NOUN
ftr-353	1088	60	having	have	VERB
ftr-353	1088	61	a	a	DET
ftr-353	1088	62	term	term	NOUN
ftr-353	1088	63	of	of	ADP
ftr-353	1088	64	10	10	NUM
ftr-353	1088	65	years	year	NOUN
ftr-353	1088	66	or	or	CCONJ
ftr-353	1088	67	more	more	ADJ
ftr-353	1088	68	that	that	PRON
ftr-353	1088	69	are	be	AUX
ftr-353	1088	70	issued	issue	VERB
ftr-353	1088	71	during	during	ADP
ftr-353	1088	72	the	the	DET
ftr-353	1088	73	month	month	NOUN
ftr-353	1088	74	the	the	DET
ftr-353	1088	75	qualified	qualified	ADJ
ftr-353	1088	76	school	school	NOUN
ftr-353	1088	77	2010	2010	NUM
ftr-353	1088	78	]	]	PUNCT
ftr-353	1088	79	recent	recent	ADJ
ftr-353	1088	80	developments	development	NOUN
ftr-353	1088	81	in	in	ADP
ftr-353	1088	82	federal	federal	ADJ
ftr-353	1088	83	income	income	NOUN
ftr-353	1088	84	taxation	taxation	NOUN
ftr-353	1088	85	134	134	NUM
ftr-353	1088	86	construction	construction	NOUN
ftr-353	1088	87	bonds	bond	NOUN
ftr-353	1088	88	are	be	AUX
ftr-353	1088	89	issued	issue	VERB
ftr-353	1088	90	.	.	PUNCT
ftr-353	1089	1	there	there	PRON
ftr-353	1089	2	is	be	VERB
ftr-353	1089	3	a	a	DET
ftr-353	1089	4	national	national	ADJ
ftr-353	1089	5	limitation	limitation	NOUN
ftr-353	1089	6	on	on	ADP
ftr-353	1089	7	qualified	qualified	ADJ
ftr-353	1089	8	school	school	NOUN
ftr-353	1089	9	construction	construction	NOUN
ftr-353	1089	10	bonds	bond	NOUN
ftr-353	1089	11	of	of	ADP
ftr-353	1089	12	$	$	SYM
ftr-353	1089	13	11	11	NUM
ftr-353	1089	14	billion	billion	NUM
ftr-353	1089	15	for	for	ADP
ftr-353	1089	16	each	each	PRON
ftr-353	1089	17	of	of	ADP
ftr-353	1089	18	2009	2009	NUM
ftr-353	1089	19	and	and	CCONJ
ftr-353	1089	20	2010	2010	NUM
ftr-353	1089	21	.	.	PUNCT
ftr-353	1090	1	the	the	DET
ftr-353	1090	2	statute	statute	NOUN
ftr-353	1090	3	provides	provide	VERB
ftr-353	1090	4	elaborate	elaborate	ADJ
ftr-353	1090	5	rules	rule	NOUN
ftr-353	1090	6	for	for	ADP
ftr-353	1090	7	allocating	allocate	VERB
ftr-353	1090	8	the	the	DET
ftr-353	1090	9	allowable	allowable	ADJ
ftr-353	1090	10	dollar	dollar	NOUN
ftr-353	1090	11	volume	volume	NOUN
ftr-353	1090	12	of	of	ADP
ftr-353	1090	13	bonds	bond	NOUN
ftr-353	1090	14	among	among	ADP
ftr-353	1090	15	the	the	DET
ftr-353	1090	16	states	state	NOUN
ftr-353	1090	17	,	,	PUNCT
ftr-353	1090	18	the	the	DET
ftr-353	1090	19	district	district	NOUN
ftr-353	1090	20	of	of	ADP
ftr-353	1090	21	columbia	columbia	PROPN
ftr-353	1090	22	,	,	PUNCT
ftr-353	1090	23	united	united	PROPN
ftr-353	1090	24	states	states	PROPN
ftr-353	1090	25	possessions	possession	NOUN
ftr-353	1090	26	,	,	PUNCT
ftr-353	1090	27	indian	indian	ADJ
ftr-353	1090	28	tribal	tribal	ADJ
ftr-353	1090	29	government	government	NOUN
ftr-353	1090	30	schools	school	NOUN
ftr-353	1090	31	,	,	PUNCT
ftr-353	1090	32	and	and	CCONJ
ftr-353	1090	33	large	large	ADJ
ftr-353	1090	34	local	local	ADJ
ftr-353	1090	35	educational	educational	ADJ
ftr-353	1090	36	agencies	agency	NOUN
ftr-353	1090	37	.	.	PUNCT
ftr-353	1091	1	qualified	qualified	ADJ
ftr-353	1091	2	school	school	NOUN
ftr-353	1091	3	construction	construction	NOUN
ftr-353	1091	4	bonds	bond	NOUN
ftr-353	1091	5	generally	generally	ADV
ftr-353	1091	6	are	be	AUX
ftr-353	1091	7	subject	subject	ADJ
ftr-353	1091	8	to	to	ADP
ftr-353	1091	9	the	the	DET
ftr-353	1091	10	arbitrage	arbitrage	NOUN
ftr-353	1091	11	limitations	limitation	NOUN
ftr-353	1091	12	of	of	ADP
ftr-353	1091	13	§	§	PROPN
ftr-353	1091	14	148	148	NUM
ftr-353	1091	15	,	,	PUNCT
ftr-353	1091	16	with	with	ADP
ftr-353	1091	17	a	a	DET
ftr-353	1091	18	number	number	NOUN
ftr-353	1091	19	of	of	ADP
ftr-353	1091	20	modifications	modification	NOUN
ftr-353	1091	21	.	.	PUNCT
ftr-353	1092	1	however	however	ADV
ftr-353	1092	2	,	,	PUNCT
ftr-353	1092	3	available	available	ADJ
ftr-353	1092	4	project	project	NOUN
ftr-353	1092	5	proceeds	proceed	NOUN
ftr-353	1092	6	invested	invest	VERB
ftr-353	1092	7	during	during	ADP
ftr-353	1092	8	the	the	DET
ftr-353	1092	9	three	three	NUM
ftr-353	1092	10	-	-	PUNCT
ftr-353	1092	11	year	year	NOUN
ftr-353	1092	12	spending	spending	NOUN
ftr-353	1092	13	period	period	NOUN
ftr-353	1092	14	are	be	AUX
ftr-353	1092	15	not	not	PART
ftr-353	1092	16	subject	subject	ADJ
ftr-353	1092	17	to	to	ADP
ftr-353	1092	18	the	the	DET
ftr-353	1092	19	arbitrage	arbitrage	NOUN
ftr-353	1092	20	restrictions	restriction	NOUN
ftr-353	1092	21	(	(	PUNCT
ftr-353	1092	22	i.e.	i.e.	X
ftr-353	1092	23	,	,	PUNCT
ftr-353	1092	24	yield	yield	NOUN
ftr-353	1092	25	restriction	restriction	NOUN
ftr-353	1092	26	and	and	CCONJ
ftr-353	1092	27	rebate	rebate	NOUN
ftr-353	1092	28	requirements	requirement	NOUN
ftr-353	1092	29	)	)	PUNCT
ftr-353	1092	30	.	.	PUNCT
ftr-353	1093	1	in	in	ADP
ftr-353	1093	2	addition	addition	NOUN
ftr-353	1093	3	,	,	PUNCT
ftr-353	1093	4	amounts	amount	NOUN
ftr-353	1093	5	invested	invest	VERB
ftr-353	1093	6	in	in	ADP
ftr-353	1093	7	a	a	DET
ftr-353	1093	8	reserve	reserve	NOUN
ftr-353	1093	9	fund	fund	NOUN
ftr-353	1093	10	are	be	AUX
ftr-353	1093	11	not	not	PART
ftr-353	1093	12	subject	subject	ADJ
ftr-353	1093	13	to	to	ADP
ftr-353	1093	14	the	the	DET
ftr-353	1093	15	arbitrage	arbitrage	NOUN
ftr-353	1093	16	restrictions	restriction	NOUN
ftr-353	1093	17	to	to	ADP
ftr-353	1093	18	the	the	DET
ftr-353	1093	19	extent	extent	NOUN
ftr-353	1093	20	:	:	PUNCT
ftr-353	1093	21	(	(	PUNCT
ftr-353	1093	22	1	1	X
ftr-353	1093	23	)	)	PUNCT
ftr-353	1093	24	such	such	ADJ
ftr-353	1093	25	fund	fund	NOUN
ftr-353	1093	26	is	be	AUX
ftr-353	1093	27	funded	fund	VERB
ftr-353	1093	28	at	at	ADP
ftr-353	1093	29	a	a	DET
ftr-353	1093	30	rate	rate	NOUN
ftr-353	1093	31	not	not	PART
ftr-353	1093	32	more	more	ADV
ftr-353	1093	33	rapid	rapid	ADJ
ftr-353	1093	34	than	than	ADP
ftr-353	1093	35	equal	equal	ADJ
ftr-353	1093	36	annual	annual	ADJ
ftr-353	1093	37	installments	installment	NOUN
ftr-353	1093	38	;	;	PUNCT
ftr-353	1093	39	(	(	PUNCT
ftr-353	1093	40	2	2	X
ftr-353	1093	41	)	)	PUNCT
ftr-353	1093	42	such	such	ADJ
ftr-353	1093	43	fund	fund	NOUN
ftr-353	1093	44	is	be	AUX
ftr-353	1093	45	funded	fund	VERB
ftr-353	1093	46	in	in	ADP
ftr-353	1093	47	a	a	DET
ftr-353	1093	48	manner	manner	NOUN
ftr-353	1093	49	reasonably	reasonably	ADV
ftr-353	1093	50	expected	expect	VERB
ftr-353	1093	51	to	to	PART
ftr-353	1093	52	result	result	VERB
ftr-353	1093	53	in	in	ADP
ftr-353	1093	54	an	an	DET
ftr-353	1093	55	amount	amount	NOUN
ftr-353	1093	56	not	not	PART
ftr-353	1093	57	greater	great	ADJ
ftr-353	1093	58	than	than	ADP
ftr-353	1093	59	an	an	DET
ftr-353	1093	60	amount	amount	NOUN
ftr-353	1093	61	necessary	necessary	ADJ
ftr-353	1093	62	to	to	PART
ftr-353	1093	63	repay	repay	VERB
ftr-353	1093	64	the	the	DET
ftr-353	1093	65	issue	issue	NOUN
ftr-353	1093	66	;	;	PUNCT
ftr-353	1093	67	and	and	CCONJ
ftr-353	1093	68	(	(	PUNCT
ftr-353	1093	69	3	3	X
ftr-353	1093	70	)	)	PUNCT
ftr-353	1093	71	the	the	DET
ftr-353	1093	72	yield	yield	NOUN
ftr-353	1093	73	on	on	ADP
ftr-353	1093	74	such	such	ADJ
ftr-353	1093	75	fund	fund	NOUN
ftr-353	1093	76	is	be	AUX
ftr-353	1093	77	not	not	PART
ftr-353	1093	78	greater	great	ADJ
ftr-353	1093	79	than	than	ADP
ftr-353	1093	80	the	the	DET
ftr-353	1093	81	average	average	ADJ
ftr-353	1093	82	annual	annual	ADJ
ftr-353	1093	83	interest	interest	NOUN
ftr-353	1093	84	rate	rate	NOUN
ftr-353	1093	85	of	of	ADP
ftr-353	1093	86	tax	tax	NOUN
ftr-353	1093	87	-	-	PUNCT
ftr-353	1093	88	exempt	exempt	ADJ
ftr-353	1093	89	obligations	obligation	NOUN
ftr-353	1093	90	having	have	VERB
ftr-353	1093	91	a	a	DET
ftr-353	1093	92	term	term	NOUN
ftr-353	1093	93	of	of	ADP
ftr-353	1093	94	10	10	NUM
ftr-353	1093	95	years	year	NOUN
ftr-353	1093	96	or	or	CCONJ
ftr-353	1093	97	more	more	ADJ
ftr-353	1093	98	that	that	PRON
ftr-353	1093	99	are	be	AUX
ftr-353	1093	100	issued	issue	VERB
ftr-353	1093	101	during	during	ADP
ftr-353	1093	102	the	the	DET
ftr-353	1093	103	month	month	NOUN
ftr-353	1093	104	the	the	DET
ftr-353	1093	105	qualified	qualified	ADJ
ftr-353	1093	106	school	school	NOUN
ftr-353	1093	107	construction	construction	NOUN
ftr-353	1093	108	bonds	bond	NOUN
ftr-353	1093	109	are	be	AUX
ftr-353	1093	110	issued	issue	VERB
ftr-353	1093	111	.	.	PUNCT
ftr-353	1094	1	c.	c.	PROPN
ftr-353	1094	2	profit	profit	NOUN
ftr-353	1094	3	-	-	PUNCT
ftr-353	1094	4	seeking	seek	VERB
ftr-353	1094	5	individual	individual	ADJ
ftr-353	1094	6	deductions	deduction	NOUN
ftr-353	1094	7	1	1	NUM
ftr-353	1094	8	.	.	PUNCT
ftr-353	1095	1	judge	judge	NOUN
ftr-353	1095	2	posner	posner	PROPN
ftr-353	1095	3	says	say	VERB
ftr-353	1095	4	that	that	SCONJ
ftr-353	1095	5	the	the	DET
ftr-353	1095	6	distinction	distinction	NOUN
ftr-353	1095	7	between	between	ADP
ftr-353	1095	8	a	a	DET
ftr-353	1095	9	temporary	temporary	ADJ
ftr-353	1095	10	and	and	CCONJ
ftr-353	1095	11	indefinite	indefinite	ADJ
ftr-353	1095	12	work	work	NOUN
ftr-353	1095	13	location	location	NOUN
ftr-353	1095	14	is	be	AUX
ftr-353	1095	15	untenable	untenable	ADJ
ftr-353	1095	16	:	:	PUNCT
ftr-353	1095	17	“	"	PUNCT
ftr-353	1095	18	work	work	NOUN
ftr-353	1095	19	can	can	AUX
ftr-353	1095	20	be	be	AUX
ftr-353	1095	21	,	,	PUNCT
ftr-353	1095	22	and	and	CCONJ
ftr-353	1095	23	usually	usually	ADV
ftr-353	1095	24	is	be	AUX
ftr-353	1095	25	,	,	PUNCT
ftr-353	1095	26	both	both	CCONJ
ftr-353	1095	27	temporary	temporary	ADJ
ftr-353	1095	28	and	and	CCONJ
ftr-353	1095	29	indefinite	indefinite	ADJ
ftr-353	1095	30	.	.	PUNCT
ftr-353	1095	31	”	"	PUNCT
ftr-353	1096	1	but	but	CCONJ
ftr-353	1096	2	the	the	DET
ftr-353	1096	3	taxpayer	taxpayer	NOUN
ftr-353	1096	4	gets	get	AUX
ftr-353	1096	5	bumped	bump	VERB
ftr-353	1096	6	anyway	anyway	ADV
ftr-353	1096	7	.	.	PUNCT
ftr-353	1097	1	wilbert	wilbert	PROPN
ftr-353	1097	2	v.	v.	PROPN
ftr-353	1097	3	commissioner	commissioner	PROPN
ftr-353	1097	4	,	,	PUNCT
ftr-353	1097	5	553	553	NUM
ftr-353	1097	6	f.3d	f.3d	NUM
ftr-353	1097	7	544	544	NUM
ftr-353	1097	8	(	(	PUNCT
ftr-353	1097	9	7th	7th	ADJ
ftr-353	1097	10	cir	cir	NOUN
ftr-353	1097	11	.	.	PUNCT
ftr-353	1098	1	1/21/09	1/21/09	NUM
ftr-353	1098	2	)	)	PUNCT
ftr-353	1098	3	,	,	PUNCT
ftr-353	1098	4	aff’g	aff’g	PROPN
ftr-353	1098	5	t.c	t.c	PROPN
ftr-353	1098	6	.	.	PROPN
ftr-353	1098	7	memo	memo	NOUN
ftr-353	1098	8	.	.	PUNCT
ftr-353	1099	1	2007	2007	NUM
ftr-353	1099	2	-	-	SYM
ftr-353	1099	3	152	152	NUM
ftr-353	1099	4	(	(	PUNCT
ftr-353	1099	5	6/14/07	6/14/07	NUM
ftr-353	1099	6	)	)	PUNCT
ftr-353	1099	7	.	.	PUNCT
ftr-353	1100	1	the	the	DET
ftr-353	1100	2	taxpayer	taxpayer	NOUN
ftr-353	1100	3	was	be	AUX
ftr-353	1100	4	a	a	DET
ftr-353	1100	5	mechanic	mechanic	NOUN
ftr-353	1100	6	for	for	ADP
ftr-353	1100	7	northwest	northwest	PROPN
ftr-353	1100	8	airlines	airline	NOUN
ftr-353	1100	9	,	,	PUNCT
ftr-353	1100	10	who	who	PRON
ftr-353	1100	11	was	be	AUX
ftr-353	1100	12	laid	lay	VERB
ftr-353	1100	13	off	off	ADP
ftr-353	1100	14	at	at	ADP
ftr-353	1100	15	his	his	PRON
ftr-353	1100	16	work	work	NOUN
ftr-353	1100	17	location	location	NOUN
ftr-353	1100	18	in	in	ADP
ftr-353	1100	19	minneapolis	minneapolis	PROPN
ftr-353	1100	20	.	.	PUNCT
ftr-353	1101	1	he	he	PRON
ftr-353	1101	2	exercised	exercise	VERB
ftr-353	1101	3	seniority	seniority	NOUN
ftr-353	1101	4	rights	right	NOUN
ftr-353	1101	5	to	to	PART
ftr-353	1101	6	bump	bump	VERB
ftr-353	1101	7	a	a	DET
ftr-353	1101	8	mechanic	mechanic	NOUN
ftr-353	1101	9	in	in	ADP
ftr-353	1101	10	chicago	chicago	PROPN
ftr-353	1101	11	,	,	PUNCT
ftr-353	1101	12	but	but	CCONJ
ftr-353	1101	13	he	he	PRON
ftr-353	1101	14	worked	work	VERB
ftr-353	1101	15	there	there	ADV
ftr-353	1101	16	for	for	ADP
ftr-353	1101	17	only	only	ADV
ftr-353	1101	18	a	a	DET
ftr-353	1101	19	few	few	ADJ
ftr-353	1101	20	days	day	NOUN
ftr-353	1101	21	before	before	ADP
ftr-353	1101	22	being	be	AUX
ftr-353	1101	23	bumped	bump	VERB
ftr-353	1101	24	by	by	ADP
ftr-353	1101	25	a	a	DET
ftr-353	1101	26	more	more	ADV
ftr-353	1101	27	senior	senior	ADJ
ftr-353	1101	28	mechanic	mechanic	NOUN
ftr-353	1101	29	.	.	PUNCT
ftr-353	1102	1	subsequently	subsequently	ADV
ftr-353	1102	2	,	,	PUNCT
ftr-353	1102	3	he	he	PRON
ftr-353	1102	4	bumped	bump	VERB
ftr-353	1102	5	a	a	DET
ftr-353	1102	6	mechanic	mechanic	NOUN
ftr-353	1102	7	in	in	ADP
ftr-353	1102	8	anchorage	anchorage	NOUN
ftr-353	1102	9	,	,	PUNCT
ftr-353	1102	10	and	and	CCONJ
ftr-353	1102	11	worked	work	VERB
ftr-353	1102	12	there	there	ADV
ftr-353	1102	13	for	for	ADP
ftr-353	1102	14	three	three	NUM
ftr-353	1102	15	weeks	week	NOUN
ftr-353	1102	16	before	before	ADP
ftr-353	1102	17	being	be	AUX
ftr-353	1102	18	himself	himself	PRON
ftr-353	1102	19	bumped	bump	VERB
ftr-353	1102	20	.	.	PUNCT
ftr-353	1103	1	he	he	PRON
ftr-353	1103	2	then	then	ADV
ftr-353	1103	3	bumped	bump	VERB
ftr-353	1103	4	a	a	DET
ftr-353	1103	5	mechanic	mechanic	NOUN
ftr-353	1103	6	at	at	ADP
ftr-353	1103	7	laguardia	laguardia	PROPN
ftr-353	1103	8	airport	airport	NOUN
ftr-353	1103	9	,	,	PUNCT
ftr-353	1103	10	but	but	CCONJ
ftr-353	1103	11	worked	work	VERB
ftr-353	1103	12	there	there	ADV
ftr-353	1103	13	for	for	ADP
ftr-353	1103	14	only	only	ADV
ftr-353	1103	15	a	a	DET
ftr-353	1103	16	week	week	NOUN
ftr-353	1103	17	before	before	SCONJ
ftr-353	1103	18	he	he	PRON
ftr-353	1103	19	was	be	AUX
ftr-353	1103	20	bumped	bump	VERB
ftr-353	1103	21	again	again	ADV
ftr-353	1103	22	.	.	PUNCT
ftr-353	1104	1	three	three	NUM
ftr-353	1104	2	weeks	week	NOUN
ftr-353	1104	3	later	later	ADV
ftr-353	1104	4	the	the	DET
ftr-353	1104	5	airline	airline	NOUN
ftr-353	1104	6	hired	hire	VERB
ftr-353	1104	7	him	he	PRON
ftr-353	1104	8	back	back	ADV
ftr-353	1104	9	,	,	PUNCT
ftr-353	1104	10	outside	outside	ADP
ftr-353	1104	11	the	the	DET
ftr-353	1104	12	bumping	bumping	NOUN
ftr-353	1104	13	system	system	NOUN
ftr-353	1104	14	,	,	PUNCT
ftr-353	1104	15	to	to	PART
ftr-353	1104	16	fill	fill	VERB
ftr-353	1104	17	an	an	DET
ftr-353	1104	18	interim	interim	ADJ
ftr-353	1104	19	position	position	NOUN
ftr-353	1104	20	(	(	PUNCT
ftr-353	1104	21	maximum	maximum	INTJ
ftr-353	1104	22	nine	nine	NUM
ftr-353	1104	23	months	month	NOUN
ftr-353	1104	24	)	)	PUNCT
ftr-353	1104	25	in	in	ADP
ftr-353	1104	26	anchorage	anchorage	PROPN
ftr-353	1104	27	.	.	PUNCT
ftr-353	1105	1	he	he	PRON
ftr-353	1105	2	occupied	occupy	VERB
ftr-353	1105	3	that	that	DET
ftr-353	1105	4	position	position	NOUN
ftr-353	1105	5	for	for	ADP
ftr-353	1105	6	several	several	ADJ
ftr-353	1105	7	months	month	NOUN
ftr-353	1105	8	before	before	ADP
ftr-353	1105	9	being	be	AUX
ftr-353	1105	10	laid	lay	VERB
ftr-353	1105	11	off	off	ADP
ftr-353	1105	12	again	again	ADV
ftr-353	1105	13	.	.	PUNCT
ftr-353	1106	1	he	he	PRON
ftr-353	1106	2	never	never	ADV
ftr-353	1106	3	had	have	VERB
ftr-353	1106	4	a	a	DET
ftr-353	1106	5	realistic	realistic	ADJ
ftr-353	1106	6	prospect	prospect	NOUN
ftr-353	1106	7	of	of	ADP
ftr-353	1106	8	returning	return	VERB
ftr-353	1106	9	to	to	PART
ftr-353	1106	10	work	work	VERB
ftr-353	1106	11	for	for	ADP
ftr-353	1106	12	northwest	northwest	NOUN
ftr-353	1106	13	in	in	ADP
ftr-353	1106	14	minneapolis	minneapolis	PROPN
ftr-353	1106	15	.	.	PUNCT
ftr-353	1107	1	he	he	PRON
ftr-353	1107	2	kept	keep	VERB
ftr-353	1107	3	his	his	PRON
ftr-353	1107	4	home	home	NOUN
ftr-353	1107	5	in	in	ADP
ftr-353	1107	6	minneapolis	minneapolis	PROPN
ftr-353	1107	7	,	,	PUNCT
ftr-353	1107	8	where	where	SCONJ
ftr-353	1107	9	his	his	PRON
ftr-353	1107	10	wife	wife	NOUN
ftr-353	1107	11	continued	continue	VERB
ftr-353	1107	12	to	to	PART
ftr-353	1107	13	live	live	VERB
ftr-353	1107	14	.	.	PUNCT
ftr-353	1108	1	because	because	SCONJ
ftr-353	1108	2	he	he	PRON
ftr-353	1108	3	was	be	AUX
ftr-353	1108	4	working	work	VERB
ftr-353	1108	5	too	too	ADV
ftr-353	1108	6	far	far	ADV
ftr-353	1108	7	from	from	ADP
ftr-353	1108	8	home	home	NOUN
ftr-353	1108	9	to	to	PART
ftr-353	1108	10	be	be	AUX
ftr-353	1108	11	able	able	ADJ
ftr-353	1108	12	to	to	PART
ftr-353	1108	13	live	live	VERB
ftr-353	1108	14	there	there	ADV
ftr-353	1108	15	,	,	PUNCT
ftr-353	1108	16	he	he	PRON
ftr-353	1108	17	incurred	incur	VERB
ftr-353	1108	18	living	living	NOUN
ftr-353	1108	19	expenses	expense	NOUN
ftr-353	1108	20	of	of	ADP
ftr-353	1108	21	almost	almost	ADV
ftr-353	1108	22	$	$	SYM
ftr-353	1108	23	20,000	20,000	NUM
ftr-353	1108	24	that	that	PRON
ftr-353	1108	25	he	he	PRON
ftr-353	1108	26	would	would	AUX
ftr-353	1108	27	not	not	PART
ftr-353	1108	28	have	have	AUX
ftr-353	1108	29	incurred	incur	VERB
ftr-353	1108	30	had	have	AUX
ftr-353	1108	31	he	he	PRON
ftr-353	1108	32	remained	remain	VERB
ftr-353	1108	33	in	in	ADP
ftr-353	1108	34	minneapolis	minneapolis	PROPN
ftr-353	1108	35	.	.	PUNCT
ftr-353	1109	1	the	the	DET
ftr-353	1109	2	tax	tax	NOUN
ftr-353	1109	3	court	court	NOUN
ftr-353	1109	4	denied	deny	VERB
ftr-353	1109	5	the	the	DET
ftr-353	1109	6	deduction	deduction	NOUN
ftr-353	1109	7	,	,	PUNCT
ftr-353	1109	8	reasoning	reason	VERB
ftr-353	1109	9	that	that	SCONJ
ftr-353	1109	10	because	because	SCONJ
ftr-353	1109	11	of	of	ADP
ftr-353	1109	12	the	the	DET
ftr-353	1109	13	indefinite	indefinite	ADJ
ftr-353	1109	14	nature	nature	NOUN
ftr-353	1109	15	of	of	ADP
ftr-353	1109	16	the	the	DET
ftr-353	1109	17	employment	employment	NOUN
ftr-353	1109	18	at	at	ADP
ftr-353	1109	19	the	the	DET
ftr-353	1109	20	alternative	alternative	ADJ
ftr-353	1109	21	locations	location	NOUN
ftr-353	1109	22	,	,	PUNCT
ftr-353	1109	23	the	the	DET
ftr-353	1109	24	taxpayer	taxpayer	NOUN
ftr-353	1109	25	was	be	AUX
ftr-353	1109	26	not	not	PART
ftr-353	1109	27	temporarily	temporarily	ADV
ftr-353	1109	28	away	away	ADV
ftr-353	1109	29	from	from	ADP
ftr-353	1109	30	home	home	NOUN
ftr-353	1109	31	.	.	PUNCT
ftr-353	1110	1	although	although	SCONJ
ftr-353	1110	2	the	the	DET
ftr-353	1110	3	court	court	NOUN
ftr-353	1110	4	of	of	ADP
ftr-353	1110	5	appeals	appeals	PROPN
ftr-353	1110	6	affirmed	affirm	VERB
ftr-353	1110	7	,	,	PUNCT
ftr-353	1110	8	the	the	DET
ftr-353	1110	9	appellate	appellate	ADJ
ftr-353	1110	10	court	court	NOUN
ftr-353	1110	11	’s	’s	PART
ftr-353	1110	12	reasoning	reasoning	NOUN
ftr-353	1110	13	(	(	PUNCT
ftr-353	1110	14	judge	judge	NOUN
ftr-353	1110	15	posner	posner	NOUN
ftr-353	1110	16	)	)	PUNCT
ftr-353	1110	17	differed	differ	VERB
ftr-353	1110	18	from	from	ADP
ftr-353	1110	19	that	that	PRON
ftr-353	1110	20	of	of	ADP
ftr-353	1110	21	the	the	DET
ftr-353	1110	22	tax	tax	NOUN
ftr-353	1110	23	court	court	NOUN
ftr-353	1110	24	.	.	PUNCT
ftr-353	1111	1	according	accord	VERB
ftr-353	1111	2	to	to	ADP
ftr-353	1111	3	judge	judge	NOUN
ftr-353	1111	4	posner	posner	NOUN
ftr-353	1111	5	,	,	PUNCT
ftr-353	1111	6	“	"	PUNCT
ftr-353	1111	7	[	[	X
ftr-353	1111	8	t]he	t]he	X
ftr-353	1111	9	problem	problem	NOUN
ftr-353	1111	10	with	with	ADP
ftr-353	1111	11	the	the	DET
ftr-353	1111	12	tax	tax	NOUN
ftr-353	1111	13	court	court	NOUN
ftr-353	1111	14	’s	’s	PART
ftr-353	1111	15	distinction	distinction	NOUN
ftr-353	1111	16	is	be	AUX
ftr-353	1111	17	that	that	SCONJ
ftr-353	1111	18	work	work	NOUN
ftr-353	1111	19	can	can	AUX
ftr-353	1111	20	be	be	AUX
ftr-353	1111	21	,	,	PUNCT
ftr-353	1111	22	135	135	NUM
ftr-353	1111	23	florida	florida	PROPN
ftr-353	1111	24	tax	tax	NOUN
ftr-353	1111	25	review	review	NOUN
ftr-353	1111	26	[	[	X
ftr-353	1111	27	vol	vol	NOUN
ftr-353	1111	28	.	.	PUNCT
ftr-353	1112	1	10	10	NUM
ftr-353	1112	2	:	:	PUNCT
ftr-353	1112	3	si	si	X
ftr-353	1112	4	and	and	CCONJ
ftr-353	1112	5	usually	usually	ADV
ftr-353	1112	6	is	be	AUX
ftr-353	1112	7	,	,	PUNCT
ftr-353	1112	8	both	both	CCONJ
ftr-353	1112	9	temporary	temporary	ADJ
ftr-353	1112	10	and	and	CCONJ
ftr-353	1112	11	indefinite	indefinite	ADJ
ftr-353	1112	12	...	...	PUNCT
ftr-353	1112	13	.	.	PUNCT
ftr-353	1112	14	”	"	PUNCT
ftr-353	1113	1	rather	rather	ADV
ftr-353	1113	2	,	,	PUNCT
ftr-353	1113	3	judge	judge	NOUN
ftr-353	1113	4	posner	posner	NOUN
ftr-353	1113	5	looked	look	VERB
ftr-353	1113	6	to	to	ADP
ftr-353	1113	7	the	the	DET
ftr-353	1113	8	principles	principle	NOUN
ftr-353	1113	9	of	of	ADP
ftr-353	1113	10	commissioner	commissioner	NOUN
ftr-353	1113	11	v.	v.	ADP
ftr-353	1113	12	flowers	flower	NOUN
ftr-353	1113	13	,	,	PUNCT
ftr-353	1113	14	326	326	NUM
ftr-353	1113	15	u.s	u.s	PROPN
ftr-353	1113	16	.	.	PROPN
ftr-353	1113	17	465	465	NUM
ftr-353	1113	18	(	(	PUNCT
ftr-353	1113	19	1946	1946	NUM
ftr-353	1113	20	)	)	PUNCT
ftr-353	1113	21	,	,	PUNCT
ftr-353	1113	22	and	and	CCONJ
ftr-353	1113	23	hantzis	hantzis	NOUN
ftr-353	1113	24	v.	v.	PRON
ftr-353	1113	25	commissioner	commissioner	NOUN
ftr-353	1113	26	,	,	PUNCT
ftr-353	1113	27	638	638	NUM
ftr-353	1113	28	f.2d	f.2d	ADP
ftr-353	1113	29	248	248	NUM
ftr-353	1113	30	(	(	PUNCT
ftr-353	1113	31	1st	1st	ADJ
ftr-353	1113	32	cir	cir	NOUN
ftr-353	1113	33	.	.	PROPN
ftr-353	1113	34	1981	1981	NUM
ftr-353	1113	35	)	)	PUNCT
ftr-353	1113	36	,	,	PUNCT
ftr-353	1113	37	that	that	PRON
ftr-353	1113	38	deny	deny	VERB
ftr-353	1113	39	the	the	DET
ftr-353	1113	40	deduction	deduction	NOUN
ftr-353	1113	41	for	for	ADP
ftr-353	1113	42	travel	travel	NOUN
ftr-353	1113	43	expenses	expense	NOUN
ftr-353	1113	44	unless	unless	SCONJ
ftr-353	1113	45	the	the	DET
ftr-353	1113	46	taxpayer	taxpayer	NOUN
ftr-353	1113	47	has	have	VERB
ftr-353	1113	48	a	a	DET
ftr-353	1113	49	business	business	NOUN
ftr-353	1113	50	rather	rather	ADV
ftr-353	1113	51	than	than	ADP
ftr-353	1113	52	a	a	DET
ftr-353	1113	53	personal	personal	ADJ
ftr-353	1113	54	reason	reason	NOUN
ftr-353	1113	55	to	to	PART
ftr-353	1113	56	be	be	AUX
ftr-353	1113	57	living	live	VERB
ftr-353	1113	58	in	in	ADP
ftr-353	1113	59	two	two	NUM
ftr-353	1113	60	places	place	NOUN
ftr-353	1113	61	if	if	SCONJ
ftr-353	1113	62	he	he	PRON
ftr-353	1113	63	decides	decide	VERB
ftr-353	1113	64	not	not	PART
ftr-353	1113	65	to	to	PART
ftr-353	1113	66	move	move	VERB
ftr-353	1113	67	.	.	PUNCT
ftr-353	1114	1	he	he	PRON
ftr-353	1114	2	compared	compare	VERB
ftr-353	1114	3	wilbert	wilbert	PROPN
ftr-353	1114	4	’s	’s	PART
ftr-353	1114	5	situation	situation	NOUN
ftr-353	1114	6	to	to	ADP
ftr-353	1114	7	the	the	DET
ftr-353	1114	8	common	common	ADJ
ftr-353	1114	9	case	case	NOUN
ftr-353	1114	10	of	of	ADP
ftr-353	1114	11	the	the	DET
ftr-353	1114	12	construction	construction	NOUN
ftr-353	1114	13	worker	worker	NOUN
ftr-353	1114	14	who	who	PRON
ftr-353	1114	15	works	work	VERB
ftr-353	1114	16	at	at	ADP
ftr-353	1114	17	different	different	ADJ
ftr-353	1114	18	sites	site	NOUN
ftr-353	1114	19	throughout	throughout	ADP
ftr-353	1114	20	the	the	DET
ftr-353	1114	21	country	country	NOUN
ftr-353	1114	22	,	,	PUNCT
ftr-353	1114	23	never	never	ADV
ftr-353	1114	24	certain	certain	ADJ
ftr-353	1114	25	how	how	SCONJ
ftr-353	1114	26	long	long	ADV
ftr-353	1114	27	each	each	DET
ftr-353	1114	28	stint	stint	NOUN
ftr-353	1114	29	will	will	AUX
ftr-353	1114	30	last	last	VERB
ftr-353	1114	31	and	and	CCONJ
ftr-353	1114	32	reluctant	reluctant	ADJ
ftr-353	1114	33	therefore	therefore	ADV
ftr-353	1114	34	to	to	PART
ftr-353	1114	35	relocate	relocate	VERB
ftr-353	1114	36	his	his	PRON
ftr-353	1114	37	home	home	NOUN
ftr-353	1114	38	,	,	PUNCT
ftr-353	1114	39	who	who	PRON
ftr-353	1114	40	is	be	AUX
ftr-353	1114	41	nevertheless	nevertheless	ADV
ftr-353	1114	42	denied	deny	VERB
ftr-353	1114	43	a	a	DET
ftr-353	1114	44	deduction	deduction	NOUN
ftr-353	1114	45	.	.	PUNCT
ftr-353	1115	1	see	see	VERB
ftr-353	1115	2	yeats	yeat	NOUN
ftr-353	1115	3	v.	v.	ADP
ftr-353	1115	4	commissioner	commissioner	PROPN
ftr-353	1115	5	,	,	PUNCT
ftr-353	1115	6	873	873	NUM
ftr-353	1115	7	f.2d	f.2d	NOUN
ftr-353	1115	8	1159	1159	NUM
ftr-353	1115	9	(	(	PUNCT
ftr-353	1115	10	8th	8th	ADJ
ftr-353	1115	11	cir	cir	NOUN
ftr-353	1115	12	.	.	PROPN
ftr-353	1115	13	1989	1989	NUM
ftr-353	1115	14	)	)	PUNCT
ftr-353	1115	15	.	.	PUNCT
ftr-353	1116	1	(	(	PUNCT
ftr-353	1116	2	a	a	X
ftr-353	1116	3	)	)	PUNCT
ftr-353	1116	4	ditto	ditto	NOUN
ftr-353	1116	5	,	,	PUNCT
ftr-353	1116	6	sorta	sorta	PROPN
ftr-353	1116	7	.	.	PUNCT
ftr-353	1117	1	alami	alami	PROPN
ftr-353	1117	2	v.	v.	PROPN
ftr-353	1117	3	commissioner	commissioner	PROPN
ftr-353	1117	4	,	,	PUNCT
ftr-353	1117	5	t.c	t.c	PROPN
ftr-353	1117	6	.	.	PROPN
ftr-353	1117	7	memo	memo	NOUN
ftr-353	1117	8	.	.	PUNCT
ftr-353	1118	1	2009	2009	NUM
ftr-353	1118	2	-	-	SYM
ftr-353	1118	3	42	42	NUM
ftr-353	1118	4	(	(	PUNCT
ftr-353	1118	5	2/23/09	2/23/09	NUM
ftr-353	1118	6	)	)	PUNCT
ftr-353	1118	7	.	.	PUNCT
ftr-353	1119	1	this	this	DET
ftr-353	1119	2	case	case	NOUN
ftr-353	1119	3	presented	present	VERB
ftr-353	1119	4	substantially	substantially	ADV
ftr-353	1119	5	the	the	DET
ftr-353	1119	6	same	same	ADJ
ftr-353	1119	7	factual	factual	ADJ
ftr-353	1119	8	situation	situation	NOUN
ftr-353	1119	9	as	as	ADP
ftr-353	1119	10	wilbert	wilbert	PROPN
ftr-353	1119	11	,	,	PUNCT
ftr-353	1119	12	and	and	CCONJ
ftr-353	1119	13	the	the	DET
ftr-353	1119	14	tax	tax	NOUN
ftr-353	1119	15	court	court	NOUN
ftr-353	1119	16	reached	reach	VERB
ftr-353	1119	17	the	the	DET
ftr-353	1119	18	same	same	ADJ
ftr-353	1119	19	conclusion	conclusion	NOUN
ftr-353	1119	20	on	on	ADP
ftr-353	1119	21	the	the	DET
ftr-353	1119	22	same	same	ADJ
ftr-353	1119	23	grounds	ground	NOUN
ftr-353	1119	24	as	as	SCONJ
ftr-353	1119	25	it	it	PRON
ftr-353	1119	26	did	do	VERB
ftr-353	1119	27	in	in	ADP
ftr-353	1119	28	wilbert	wilbert	PROPN
ftr-353	1119	29	.	.	PUNCT
ftr-353	1120	1	•	•	NUM
ftr-353	1120	2	apparently	apparently	ADV
ftr-353	1120	3	the	the	DET
ftr-353	1120	4	tax	tax	NOUN
ftr-353	1120	5	court	court	NOUN
ftr-353	1120	6	is	be	AUX
ftr-353	1120	7	no	no	PRON
ftr-353	1120	8	more	more	ADV
ftr-353	1120	9	impressed	impressed	ADJ
ftr-353	1120	10	by	by	ADP
ftr-353	1120	11	judge	judge	NOUN
ftr-353	1120	12	posner	posner	PROPN
ftr-353	1120	13	’s	’s	PART
ftr-353	1120	14	reasoning	reasoning	NOUN
ftr-353	1120	15	than	than	SCONJ
ftr-353	1120	16	he	he	PRON
ftr-353	1120	17	is	be	AUX
ftr-353	1120	18	impressed	impress	VERB
ftr-353	1120	19	by	by	ADP
ftr-353	1120	20	the	the	DET
ftr-353	1120	21	tax	tax	NOUN
ftr-353	1120	22	court	court	NOUN
ftr-353	1120	23	’s	’s	PART
ftr-353	1120	24	reasoning	reasoning	NOUN
ftr-353	1120	25	.	.	PUNCT
ftr-353	1121	1	2	2	X
ftr-353	1121	2	.	.	X
ftr-353	1121	3	dang	dang	VERB
ftr-353	1121	4	that	that	DET
ftr-353	1121	5	amt	amt	PROPN
ftr-353	1121	6	.	.	PUNCT
ftr-353	1122	1	gralia	gralia	PROPN
ftr-353	1122	2	v.	v.	PROPN
ftr-353	1122	3	commissioner	commissioner	PROPN
ftr-353	1122	4	,	,	PUNCT
ftr-353	1122	5	t.c	t.c	PROPN
ftr-353	1122	6	.	.	PROPN
ftr-353	1122	7	memo	memo	NOUN
ftr-353	1122	8	.	.	PUNCT
ftr-353	1123	1	2009	2009	NUM
ftr-353	1123	2	-	-	SYM
ftr-353	1123	3	219	219	NUM
ftr-353	1123	4	(	(	PUNCT
ftr-353	1123	5	9/21/09	9/21/09	NUM
ftr-353	1123	6	)	)	PUNCT
ftr-353	1123	7	.	.	PUNCT
ftr-353	1124	1	the	the	DET
ftr-353	1124	2	taxpayer	taxpayer	NOUN
ftr-353	1124	3	diverted	divert	VERB
ftr-353	1124	4	funds	fund	NOUN
ftr-353	1124	5	from	from	ADP
ftr-353	1124	6	an	an	DET
ftr-353	1124	7	s	s	NOUN
ftr-353	1124	8	corporation	corporation	NOUN
ftr-353	1124	9	in	in	ADP
ftr-353	1124	10	which	which	PRON
ftr-353	1124	11	another	another	DET
ftr-353	1124	12	shareholder	shareholder	NOUN
ftr-353	1124	13	held	hold	VERB
ftr-353	1124	14	a	a	DET
ftr-353	1124	15	minority	minority	NOUN
ftr-353	1124	16	interest	interest	NOUN
ftr-353	1124	17	,	,	PUNCT
ftr-353	1124	18	and	and	CCONJ
ftr-353	1124	19	by	by	ADP
ftr-353	1124	20	which	which	PRON
ftr-353	1124	21	both	both	DET
ftr-353	1124	22	shareholders	shareholder	NOUN
ftr-353	1124	23	were	be	AUX
ftr-353	1124	24	employed	employ	VERB
ftr-353	1124	25	.	.	PUNCT
ftr-353	1125	1	when	when	SCONJ
ftr-353	1125	2	the	the	DET
ftr-353	1125	3	minority	minority	NOUN
ftr-353	1125	4	shareholder	shareholder	NOUN
ftr-353	1125	5	sued	sue	VERB
ftr-353	1125	6	him	he	PRON
ftr-353	1125	7	,	,	PUNCT
ftr-353	1125	8	the	the	DET
ftr-353	1125	9	taxpayer	taxpayer	NOUN
ftr-353	1125	10	settled	settle	VERB
ftr-353	1125	11	the	the	DET
ftr-353	1125	12	suit	suit	NOUN
ftr-353	1125	13	by	by	ADP
ftr-353	1125	14	paying	pay	VERB
ftr-353	1125	15	substantial	substantial	ADJ
ftr-353	1125	16	damages	damage	NOUN
ftr-353	1125	17	.	.	PUNCT
ftr-353	1126	1	judge	judge	PROPN
ftr-353	1126	2	halpern	halpern	PROPN
ftr-353	1126	3	held	hold	VERB
ftr-353	1126	4	that	that	SCONJ
ftr-353	1126	5	the	the	DET
ftr-353	1126	6	damage	damage	NOUN
ftr-353	1126	7	payments	payment	NOUN
ftr-353	1126	8	,	,	PUNCT
ftr-353	1126	9	as	as	ADV
ftr-353	1126	10	well	well	ADV
ftr-353	1126	11	as	as	ADP
ftr-353	1126	12	the	the	DET
ftr-353	1126	13	taxpayer	taxpayer	NOUN
ftr-353	1126	14	’s	’s	PART
ftr-353	1126	15	attorney	attorney	NOUN
ftr-353	1126	16	’s	’s	PART
ftr-353	1126	17	fees	fee	NOUN
ftr-353	1126	18	to	to	PART
ftr-353	1126	19	defend	defend	VERB
ftr-353	1126	20	the	the	DET
ftr-353	1126	21	suit	suit	NOUN
ftr-353	1126	22	,	,	PUNCT
ftr-353	1126	23	were	be	AUX
ftr-353	1126	24	deductible	deductible	ADJ
ftr-353	1126	25	only	only	ADV
ftr-353	1126	26	as	as	ADP
ftr-353	1126	27	either	either	CCONJ
ftr-353	1126	28	§	§	PROPN
ftr-353	1126	29	212	212	NUM
ftr-353	1126	30	expenses	expense	NOUN
ftr-353	1126	31	or	or	CCONJ
ftr-353	1126	32	employee	employee	NOUN
ftr-353	1126	33	business	business	NOUN
ftr-353	1126	34	expenses	expense	NOUN
ftr-353	1126	35	under	under	ADP
ftr-353	1126	36	§	§	PROPN
ftr-353	1126	37	162	162	NUM
ftr-353	1126	38	,	,	PUNCT
ftr-353	1126	39	and	and	CCONJ
ftr-353	1126	40	thus	thus	ADV
ftr-353	1126	41	were	be	AUX
ftr-353	1126	42	miscellaneous	miscellaneous	ADJ
ftr-353	1126	43	itemized	itemize	VERB
ftr-353	1126	44	deductions	deduction	NOUN
ftr-353	1126	45	.	.	PUNCT
ftr-353	1127	1	because	because	SCONJ
ftr-353	1127	2	the	the	DET
ftr-353	1127	3	taxpayer	taxpayer	NOUN
ftr-353	1127	4	was	be	AUX
ftr-353	1127	5	in	in	ADP
ftr-353	1127	6	the	the	DET
ftr-353	1127	7	amt	amt	PROPN
ftr-353	1127	8	,	,	PUNCT
ftr-353	1127	9	no	no	DET
ftr-353	1127	10	tax	tax	NOUN
ftr-353	1127	11	savings	saving	NOUN
ftr-353	1127	12	resulted	result	VERB
ftr-353	1127	13	from	from	ADP
ftr-353	1127	14	the	the	DET
ftr-353	1127	15	deductions	deduction	NOUN
ftr-353	1127	16	.	.	PUNCT
ftr-353	1128	1	d.	d.	PROPN
ftr-353	1128	2	section	section	PROPN
ftr-353	1128	3	121	121	NUM
ftr-353	1128	4	there	there	PRON
ftr-353	1128	5	were	be	VERB
ftr-353	1128	6	no	no	DET
ftr-353	1128	7	significant	significant	ADJ
ftr-353	1128	8	developments	development	NOUN
ftr-353	1128	9	regarding	regard	VERB
ftr-353	1128	10	this	this	DET
ftr-353	1128	11	topic	topic	NOUN
ftr-353	1128	12	during	during	ADP
ftr-353	1128	13	2009	2009	NUM
ftr-353	1128	14	.	.	PUNCT
ftr-353	1129	1	e.	e.	PROPN
ftr-353	1129	2	section	section	PROPN
ftr-353	1129	3	1031	1031	NUM
ftr-353	1129	4	1	1	NUM
ftr-353	1129	5	.	.	PUNCT
ftr-353	1130	1	don	don	PROPN
ftr-353	1130	2	quixote	quixote	PROPN
ftr-353	1131	1	[	[	X
ftr-353	1131	2	a	a	X
ftr-353	1131	3	/	/	SYM
ftr-353	1131	4	k	k	NOUN
ftr-353	1131	5	/	/	SYM
ftr-353	1131	6	a	a	DET
ftr-353	1131	7	david	david	PROPN
ftr-353	1131	8	aughtry	aughtry	PROPN
ftr-353	1131	9	]	]	PUNCT
ftr-353	1131	10	tilted	tilt	VERB
ftr-353	1131	11	at	at	ADP
ftr-353	1131	12	the	the	DET
ftr-353	1131	13	windmill	windmill	NOUN
ftr-353	1131	14	and	and	CCONJ
ftr-353	1131	15	deflected	deflect	VERB
ftr-353	1131	16	only	only	ADV
ftr-353	1131	17	the	the	DET
ftr-353	1131	18	penalty	penalty	NOUN
ftr-353	1131	19	,	,	PUNCT
ftr-353	1131	20	not	not	PART
ftr-353	1131	21	the	the	DET
ftr-353	1131	22	deficiency	deficiency	NOUN
ftr-353	1131	23	.	.	PUNCT
ftr-353	1132	1	ocmulgee	ocmulgee	ADJ
ftr-353	1132	2	fields	fields	PROPN
ftr-353	1132	3	,	,	PUNCT
ftr-353	1132	4	inc	inc	PROPN
ftr-353	1132	5	.	.	PROPN
ftr-353	1133	1	v.	v.	PROPN
ftr-353	1133	2	commissioner	commissioner	PROPN
ftr-353	1133	3	,	,	PUNCT
ftr-353	1133	4	132	132	NUM
ftr-353	1133	5	t.c	t.c	NOUN
ftr-353	1133	6	.	.	PUNCT
ftr-353	1134	1	no	no	INTJ
ftr-353	1134	2	.	.	NOUN
ftr-353	1134	3	6	6	NUM
ftr-353	1134	4	(	(	PUNCT
ftr-353	1134	5	3/31/09	3/31/09	NUM
ftr-353	1134	6	)	)	PUNCT
ftr-353	1134	7	.	.	PUNCT
ftr-353	1135	1	this	this	DET
ftr-353	1135	2	opinion	opinion	NOUN
ftr-353	1135	3	by	by	ADP
ftr-353	1135	4	judge	judge	PROPN
ftr-353	1135	5	halpern	halpern	PROPN
ftr-353	1135	6	applied	apply	VERB
ftr-353	1135	7	§	§	PROPN
ftr-353	1135	8	1031(f	1031(f	NUM
ftr-353	1135	9	)	)	PUNCT
ftr-353	1135	10	to	to	PART
ftr-353	1135	11	deny	deny	VERB
ftr-353	1135	12	tax	tax	NOUN
ftr-353	1135	13	-	-	PUNCT
ftr-353	1135	14	free	free	ADJ
ftr-353	1135	15	like	like	ADJ
ftr-353	1135	16	-	-	PUNCT
ftr-353	1135	17	kind	kind	NOUN
ftr-353	1135	18	exchange	exchange	NOUN
ftr-353	1135	19	treatment	treatment	NOUN
ftr-353	1135	20	in	in	ADP
ftr-353	1135	21	the	the	DET
ftr-353	1135	22	following	follow	VERB
ftr-353	1135	23	situation	situation	NOUN
ftr-353	1135	24	:	:	PUNCT
ftr-353	1135	25	(	(	PUNCT
ftr-353	1135	26	1	1	X
ftr-353	1135	27	)	)	PUNCT
ftr-353	1135	28	the	the	DET
ftr-353	1135	29	taxpayer	taxpayer	NOUN
ftr-353	1135	30	transferred	transfer	VERB
ftr-353	1135	31	appreciated	appreciated	ADJ
ftr-353	1135	32	real	real	ADJ
ftr-353	1135	33	property	property	NOUN
ftr-353	1135	34	(	(	PUNCT
ftr-353	1135	35	wesleyan	wesleyan	NOUN
ftr-353	1135	36	station	station	NOUN
ftr-353	1135	37	)	)	PUNCT
ftr-353	1135	38	to	to	ADP
ftr-353	1135	39	a	a	DET
ftr-353	1135	40	qualified	qualified	ADJ
ftr-353	1135	41	intermediary	intermediary	NOUN
ftr-353	1135	42	;	;	PUNCT
ftr-353	1135	43	(	(	PUNCT
ftr-353	1135	44	2	2	X
ftr-353	1135	45	)	)	PUNCT
ftr-353	1135	46	an	an	DET
ftr-353	1135	47	unrelated	unrelated	ADJ
ftr-353	1135	48	third	third	ADJ
ftr-353	1135	49	party	party	NOUN
ftr-353	1135	50	purchased	purchase	VERB
ftr-353	1135	51	the	the	DET
ftr-353	1135	52	wesleyan	wesleyan	NOUN
ftr-353	1135	53	station	station	NOUN
ftr-353	1135	54	property	property	NOUN
ftr-353	1135	55	from	from	ADP
ftr-353	1135	56	the	the	DET
ftr-353	1135	57	qualified	qualified	ADJ
ftr-353	1135	58	2010	2010	NUM
ftr-353	1135	59	]	]	PUNCT
ftr-353	1136	1	recent	recent	ADJ
ftr-353	1136	2	developments	development	NOUN
ftr-353	1136	3	in	in	ADP
ftr-353	1136	4	federal	federal	ADJ
ftr-353	1136	5	income	income	NOUN
ftr-353	1136	6	taxation	taxation	NOUN
ftr-353	1136	7	136	136	NUM
ftr-353	1136	8	intermediary	intermediary	NOUN
ftr-353	1136	9	for	for	ADP
ftr-353	1136	10	cash	cash	NOUN
ftr-353	1136	11	;	;	PUNCT
ftr-353	1136	12	(	(	PUNCT
ftr-353	1136	13	3	3	X
ftr-353	1136	14	)	)	PUNCT
ftr-353	1136	15	a	a	DET
ftr-353	1136	16	partnership	partnership	NOUN
ftr-353	1136	17	related	relate	VERB
ftr-353	1136	18	to	to	ADP
ftr-353	1136	19	the	the	DET
ftr-353	1136	20	taxpayer	taxpayer	NOUN
ftr-353	1136	21	sold	sell	VERB
ftr-353	1136	22	like	like	ADP
ftr-353	1136	23	-	-	PUNCT
ftr-353	1136	24	kind	kind	NOUN
ftr-353	1136	25	property	property	NOUN
ftr-353	1136	26	(	(	PUNCT
ftr-353	1136	27	barnes	barne	NOUN
ftr-353	1136	28	&	&	CCONJ
ftr-353	1136	29	noble	noble	ADJ
ftr-353	1136	30	corner	corner	NOUN
ftr-353	1136	31	)	)	PUNCT
ftr-353	1136	32	to	to	ADP
ftr-353	1136	33	the	the	DET
ftr-353	1136	34	qualified	qualified	ADJ
ftr-353	1136	35	intermediary	intermediary	NOUN
ftr-353	1136	36	for	for	ADP
ftr-353	1136	37	cash	cash	NOUN
ftr-353	1136	38	;	;	PUNCT
ftr-353	1136	39	and	and	CCONJ
ftr-353	1136	40	(	(	PUNCT
ftr-353	1136	41	4	4	X
ftr-353	1136	42	)	)	PUNCT
ftr-353	1136	43	the	the	DET
ftr-353	1136	44	qualified	qualified	ADJ
ftr-353	1136	45	intermediary	intermediary	NOUN
ftr-353	1136	46	transferred	transfer	VERB
ftr-353	1136	47	the	the	DET
ftr-353	1136	48	like	like	ADJ
ftr-353	1136	49	-	-	PUNCT
ftr-353	1136	50	kind	kind	NOUN
ftr-353	1136	51	barnes	barne	NOUN
ftr-353	1136	52	&	&	CCONJ
ftr-353	1136	53	noble	noble	ADJ
ftr-353	1136	54	corner	corner	NOUN
ftr-353	1136	55	property	property	NOUN
ftr-353	1136	56	to	to	ADP
ftr-353	1136	57	the	the	DET
ftr-353	1136	58	taxpayer	taxpayer	NOUN
ftr-353	1136	59	.	.	PUNCT
ftr-353	1137	1	but	but	CCONJ
ftr-353	1137	2	for	for	ADP
ftr-353	1137	3	the	the	DET
ftr-353	1137	4	application	application	NOUN
ftr-353	1137	5	of	of	ADP
ftr-353	1137	6	§	§	PROPN
ftr-353	1137	7	1031(f)(4	1031(f)(4	NUM
ftr-353	1137	8	)	)	PUNCT
ftr-353	1137	9	,	,	PUNCT
ftr-353	1137	10	the	the	DET
ftr-353	1137	11	exchange	exchange	NOUN
ftr-353	1137	12	with	with	ADP
ftr-353	1137	13	the	the	DET
ftr-353	1137	14	qualified	qualified	ADJ
ftr-353	1137	15	intermediary	intermediary	NOUN
ftr-353	1137	16	would	would	AUX
ftr-353	1137	17	have	have	AUX
ftr-353	1137	18	qualified	qualify	VERB
ftr-353	1137	19	for	for	ADP
ftr-353	1137	20	§	§	PROPN
ftr-353	1137	21	1031	1031	NUM
ftr-353	1137	22	nonrecognition	nonrecognition	NOUN
ftr-353	1137	23	.	.	PUNCT
ftr-353	1138	1	the	the	DET
ftr-353	1138	2	taxpayer	taxpayer	NOUN
ftr-353	1138	3	,	,	PUNCT
ftr-353	1138	4	who	who	PRON
ftr-353	1138	5	wanted	want	VERB
ftr-353	1138	6	the	the	DET
ftr-353	1138	7	replacement	replacement	NOUN
ftr-353	1138	8	property	property	NOUN
ftr-353	1138	9	to	to	PART
ftr-353	1138	10	be	be	AUX
ftr-353	1138	11	in	in	ADP
ftr-353	1138	12	the	the	DET
ftr-353	1138	13	same	same	ADJ
ftr-353	1138	14	general	general	ADJ
ftr-353	1138	15	geographic	geographic	ADJ
ftr-353	1138	16	area	area	NOUN
ftr-353	1138	17	,	,	PUNCT
ftr-353	1138	18	i.e.	i.e.	X
ftr-353	1138	19	,	,	PUNCT
ftr-353	1138	20	middle	middle	ADJ
ftr-353	1138	21	georgia	georgia	PROPN
ftr-353	1138	22	,	,	PUNCT
ftr-353	1138	23	as	as	ADP
ftr-353	1138	24	the	the	DET
ftr-353	1138	25	surrendered	surrendered	ADJ
ftr-353	1138	26	property	property	NOUN
ftr-353	1138	27	,	,	PUNCT
ftr-353	1138	28	argued	argue	VERB
ftr-353	1138	29	that	that	SCONJ
ftr-353	1138	30	the	the	DET
ftr-353	1138	31	reason	reason	NOUN
ftr-353	1138	32	for	for	ADP
ftr-353	1138	33	the	the	DET
ftr-353	1138	34	acquisition	acquisition	NOUN
ftr-353	1138	35	of	of	ADP
ftr-353	1138	36	replacement	replacement	NOUN
ftr-353	1138	37	property	property	NOUN
ftr-353	1138	38	from	from	ADP
ftr-353	1138	39	a	a	DET
ftr-353	1138	40	related	relate	VERB
ftr-353	1138	41	person	person	NOUN
ftr-353	1138	42	was	be	AUX
ftr-353	1138	43	that	that	SCONJ
ftr-353	1138	44	it	it	PRON
ftr-353	1138	45	was	be	AUX
ftr-353	1138	46	unable	unable	ADJ
ftr-353	1138	47	to	to	PART
ftr-353	1138	48	locate	locate	VERB
ftr-353	1138	49	a	a	DET
ftr-353	1138	50	suitable	suitable	ADJ
ftr-353	1138	51	replacement	replacement	NOUN
ftr-353	1138	52	property	property	NOUN
ftr-353	1138	53	within	within	ADP
ftr-353	1138	54	the	the	DET
ftr-353	1138	55	time	time	NOUN
ftr-353	1138	56	limits	limit	NOUN
ftr-353	1138	57	imposed	impose	VERB
ftr-353	1138	58	on	on	ADP
ftr-353	1138	59	deferred	defer	VERB
ftr-353	1138	60	like	like	ADP
ftr-353	1138	61	-	-	PUNCT
ftr-353	1138	62	kind	kind	NOUN
ftr-353	1138	63	exchanges	exchange	NOUN
ftr-353	1138	64	by	by	ADP
ftr-353	1138	65	§	§	PROPN
ftr-353	1138	66	1031(a)(3	1031(a)(3	NUM
ftr-353	1138	67	)	)	PUNCT
ftr-353	1138	68	and	and	CCONJ
ftr-353	1138	69	reg	reg	NOUN
ftr-353	1138	70	.	.	PUNCT
ftr-353	1139	1	§	§	PROPN
ftr-353	1139	2	1.1031(k)-1(b	1.1031(k)-1(b	NUM
ftr-353	1139	3	)	)	PUNCT
ftr-353	1139	4	.	.	PUNCT
ftr-353	1140	1	(	(	PUNCT
ftr-353	1140	2	we	we	PRON
ftr-353	1140	3	note	note	VERB
ftr-353	1140	4	,	,	PUNCT
ftr-353	1140	5	however	however	ADV
ftr-353	1140	6	,	,	PUNCT
ftr-353	1140	7	that	that	SCONJ
ftr-353	1140	8	a	a	DET
ftr-353	1140	9	careful	careful	ADJ
ftr-353	1140	10	reading	reading	NOUN
ftr-353	1140	11	of	of	ADP
ftr-353	1140	12	the	the	DET
ftr-353	1140	13	facts	fact	NOUN
ftr-353	1140	14	reveals	reveal	VERB
ftr-353	1140	15	that	that	SCONJ
ftr-353	1140	16	the	the	DET
ftr-353	1140	17	taxpayer	taxpayer	NOUN
ftr-353	1140	18	entered	enter	VERB
ftr-353	1140	19	into	into	ADP
ftr-353	1140	20	the	the	DET
ftr-353	1140	21	agreement	agreement	NOUN
ftr-353	1140	22	to	to	PART
ftr-353	1140	23	acquire	acquire	VERB
ftr-353	1140	24	the	the	DET
ftr-353	1140	25	replacement	replacement	NOUN
ftr-353	1140	26	property	property	NOUN
ftr-353	1140	27	only	only	ADV
ftr-353	1140	28	five	five	NUM
ftr-353	1140	29	days	day	NOUN
ftr-353	1140	30	after	after	SCONJ
ftr-353	1140	31	the	the	DET
ftr-353	1140	32	relinquished	relinquished	ADJ
ftr-353	1140	33	property	property	NOUN
ftr-353	1140	34	was	be	AUX
ftr-353	1140	35	sold	sell	VERB
ftr-353	1140	36	and	and	CCONJ
ftr-353	1140	37	actually	actually	ADV
ftr-353	1140	38	closed	close	VERB
ftr-353	1140	39	the	the	DET
ftr-353	1140	40	purchase	purchase	NOUN
ftr-353	1140	41	before	before	ADP
ftr-353	1140	42	the	the	DET
ftr-353	1140	43	45	45	NUM
ftr-353	1140	44	-	-	PUNCT
ftr-353	1140	45	day	day	NOUN
ftr-353	1140	46	identification	identification	NOUN
ftr-353	1140	47	period	period	NOUN
ftr-353	1140	48	had	have	AUX
ftr-353	1140	49	even	even	ADV
ftr-353	1140	50	lapsed	lapse	VERB
ftr-353	1140	51	.	.	PUNCT
ftr-353	1140	52	)	)	PUNCT
ftr-353	1141	1	as	as	SCONJ
ftr-353	1141	2	argued	argue	VERB
ftr-353	1141	3	by	by	ADP
ftr-353	1141	4	the	the	DET
ftr-353	1141	5	commissioner	commissioner	NOUN
ftr-353	1141	6	,	,	PUNCT
ftr-353	1141	7	judge	judge	PROPN
ftr-353	1141	8	halpern	halpern	PROPN
ftr-353	1141	9	held	hold	VERB
ftr-353	1141	10	that	that	SCONJ
ftr-353	1141	11	§	§	PROPN
ftr-353	1141	12	1031(f)(4	1031(f)(4	NUM
ftr-353	1141	13	)	)	PUNCT
ftr-353	1141	14	required	require	VERB
ftr-353	1141	15	recognition	recognition	NOUN
ftr-353	1141	16	because	because	SCONJ
ftr-353	1141	17	the	the	DET
ftr-353	1141	18	taxpayer	taxpayer	NOUN
ftr-353	1141	19	had	have	AUX
ftr-353	1141	20	“	"	PUNCT
ftr-353	1141	21	structured	structure	VERB
ftr-353	1141	22	”	"	PUNCT
ftr-353	1141	23	the	the	DET
ftr-353	1141	24	transaction	transaction	NOUN
ftr-353	1141	25	“	"	PUNCT
ftr-353	1141	26	to	to	PART
ftr-353	1141	27	avoid	avoid	VERB
ftr-353	1141	28	the	the	DET
ftr-353	1141	29	purposes	purpose	NOUN
ftr-353	1141	30	”	"	PUNCT
ftr-353	1141	31	of	of	ADP
ftr-353	1141	32	the	the	DET
ftr-353	1141	33	rule	rule	NOUN
ftr-353	1141	34	of	of	ADP
ftr-353	1141	35	§	§	PROPN
ftr-353	1141	36	1031(f	1031(f	NUM
ftr-353	1141	37	)	)	PUNCT
ftr-353	1141	38	denying	deny	VERB
ftr-353	1141	39	non	non	ADJ
ftr-353	1141	40	recognition	recognition	NOUN
ftr-353	1141	41	for	for	ADP
ftr-353	1141	42	an	an	DET
ftr-353	1141	43	exchange	exchange	NOUN
ftr-353	1141	44	to	to	ADP
ftr-353	1141	45	a	a	DET
ftr-353	1141	46	related	related	ADJ
ftr-353	1141	47	person	person	NOUN
ftr-353	1141	48	if	if	SCONJ
ftr-353	1141	49	the	the	DET
ftr-353	1141	50	transferee	transferee	NOUN
ftr-353	1141	51	sells	sell	VERB
ftr-353	1141	52	the	the	DET
ftr-353	1141	53	property	property	NOUN
ftr-353	1141	54	within	within	ADP
ftr-353	1141	55	two	two	NUM
ftr-353	1141	56	years	year	NOUN
ftr-353	1141	57	.	.	PUNCT
ftr-353	1142	1	based	base	VERB
ftr-353	1142	2	on	on	ADP
ftr-353	1142	3	the	the	DET
ftr-353	1142	4	legislative	legislative	ADJ
ftr-353	1142	5	history	history	NOUN
ftr-353	1142	6	,	,	PUNCT
ftr-353	1142	7	he	he	PRON
ftr-353	1142	8	concluded	conclude	VERB
ftr-353	1142	9	that	that	SCONJ
ftr-353	1142	10	the	the	DET
ftr-353	1142	11	“	"	PUNCT
ftr-353	1142	12	basis	basis	NOUN
ftr-353	1142	13	shifting	shifting	NOUN
ftr-353	1142	14	”	"	PUNCT
ftr-353	1142	15	that	that	PRON
ftr-353	1142	16	resulted	result	VERB
ftr-353	1142	17	from	from	ADP
ftr-353	1142	18	the	the	DET
ftr-353	1142	19	transaction	transaction	NOUN
ftr-353	1142	20	“	"	PUNCT
ftr-353	1142	21	suppl[ied	suppl[ie	VERB
ftr-353	1142	22	]	]	PUNCT
ftr-353	1142	23	the	the	DET
ftr-353	1142	24	principal	principal	ADJ
ftr-353	1142	25	purpose	purpose	NOUN
ftr-353	1142	26	of	of	ADP
ftr-353	1142	27	tax	tax	NOUN
ftr-353	1142	28	avoidance	avoidance	NOUN
ftr-353	1142	29	.	.	PUNCT
ftr-353	1142	30	”	"	PUNCT
ftr-353	1143	1	the	the	DET
ftr-353	1143	2	basis	basis	NOUN
ftr-353	1143	3	shift	shift	NOUN
ftr-353	1143	4	effected	effect	VERB
ftr-353	1143	5	an	an	DET
ftr-353	1143	6	approximately	approximately	ADV
ftr-353	1143	7	$	$	SYM
ftr-353	1143	8	1.8	1.8	NUM
ftr-353	1143	9	million	million	NUM
ftr-353	1143	10	reduction	reduction	NOUN
ftr-353	1143	11	in	in	ADP
ftr-353	1143	12	taxable	taxable	ADJ
ftr-353	1143	13	gain	gain	NOUN
ftr-353	1143	14	,	,	PUNCT
ftr-353	1143	15	because	because	SCONJ
ftr-353	1143	16	if	if	SCONJ
ftr-353	1143	17	the	the	DET
ftr-353	1143	18	related	related	ADJ
ftr-353	1143	19	party	party	NOUN
ftr-353	1143	20	had	have	AUX
ftr-353	1143	21	acquired	acquire	VERB
ftr-353	1143	22	wesleyan	wesleyan	NOUN
ftr-353	1143	23	station	station	NOUN
ftr-353	1143	24	from	from	ADP
ftr-353	1143	25	the	the	DET
ftr-353	1143	26	taxpayer	taxpayer	NOUN
ftr-353	1143	27	in	in	ADP
ftr-353	1143	28	a	a	DET
ftr-353	1143	29	like	like	ADJ
ftr-353	1143	30	-	-	PUNCT
ftr-353	1143	31	kind	kind	NOUN
ftr-353	1143	32	exchange	exchange	NOUN
ftr-353	1143	33	for	for	ADP
ftr-353	1143	34	barnes	barne	NOUN
ftr-353	1143	35	&	&	CCONJ
ftr-353	1143	36	noble	noble	ADJ
ftr-353	1143	37	corner	corner	NOUN
ftr-353	1143	38	,	,	PUNCT
ftr-353	1143	39	the	the	DET
ftr-353	1143	40	related	related	ADJ
ftr-353	1143	41	party	party	NOUN
ftr-353	1143	42	’s	’s	PART
ftr-353	1143	43	substituted	substitute	VERB
ftr-353	1143	44	basis	basis	NOUN
ftr-353	1143	45	in	in	ADP
ftr-353	1143	46	wesleyan	wesleyan	PROPN
ftr-353	1143	47	station	station	NOUN
ftr-353	1143	48	,	,	PUNCT
ftr-353	1143	49	which	which	PRON
ftr-353	1143	50	in	in	ADP
ftr-353	1143	51	the	the	DET
ftr-353	1143	52	taxpayer	taxpayer	NOUN
ftr-353	1143	53	’s	’s	PART
ftr-353	1143	54	hands	hand	NOUN
ftr-353	1143	55	was	be	AUX
ftr-353	1143	56	only	only	ADV
ftr-353	1143	57	around	around	ADP
ftr-353	1143	58	$	$	SYM
ftr-353	1143	59	716,164	716,164	NUM
ftr-353	1143	60	,	,	PUNCT
ftr-353	1143	61	would	would	AUX
ftr-353	1143	62	have	have	AUX
ftr-353	1143	63	been	be	AUX
ftr-353	1143	64	$	$	SYM
ftr-353	1143	65	2,554,901	2,554,901	NUM
ftr-353	1143	66	(	(	PUNCT
ftr-353	1143	67	equal	equal	ADJ
ftr-353	1143	68	to	to	ADP
ftr-353	1143	69	the	the	DET
ftr-353	1143	70	related	related	ADJ
ftr-353	1143	71	person	person	NOUN
ftr-353	1143	72	’s	’s	PART
ftr-353	1143	73	basis	basis	NOUN
ftr-353	1143	74	in	in	ADP
ftr-353	1143	75	barnes	barnes	PROPN
ftr-353	1143	76	&	&	CCONJ
ftr-353	1143	77	noble	noble	ADJ
ftr-353	1143	78	corner	corner	NOUN
ftr-353	1143	79	)	)	PUNCT
ftr-353	1143	80	.	.	PUNCT
ftr-353	1144	1	in	in	ADP
ftr-353	1144	2	addition	addition	NOUN
ftr-353	1144	3	,	,	PUNCT
ftr-353	1144	4	if	if	SCONJ
ftr-353	1144	5	§	§	PROPN
ftr-353	1144	6	1031	1031	NUM
ftr-353	1144	7	applied	apply	VERB
ftr-353	1144	8	,	,	PUNCT
ftr-353	1144	9	the	the	DET
ftr-353	1144	10	gain	gain	NOUN
ftr-353	1144	11	on	on	ADP
ftr-353	1144	12	the	the	DET
ftr-353	1144	13	sale	sale	NOUN
ftr-353	1144	14	of	of	ADP
ftr-353	1144	15	wesleyan	wesleyan	NOUN
ftr-353	1144	16	station	station	NOUN
ftr-353	1144	17	would	would	AUX
ftr-353	1144	18	have	have	AUX
ftr-353	1144	19	been	be	AUX
ftr-353	1144	20	taxed	tax	VERB
ftr-353	1144	21	at	at	ADP
ftr-353	1144	22	only	only	ADV
ftr-353	1144	23	15	15	NUM
ftr-353	1144	24	percent	percent	NOUN
ftr-353	1144	25	,	,	PUNCT
ftr-353	1144	26	the	the	DET
ftr-353	1144	27	applicable	applicable	ADJ
ftr-353	1144	28	rate	rate	NOUN
ftr-353	1144	29	for	for	ADP
ftr-353	1144	30	capital	capital	NOUN
ftr-353	1144	31	gains	gain	NOUN
ftr-353	1144	32	taxed	tax	VERB
ftr-353	1144	33	to	to	ADP
ftr-353	1144	34	the	the	DET
ftr-353	1144	35	partners	partner	NOUN
ftr-353	1144	36	of	of	ADP
ftr-353	1144	37	the	the	DET
ftr-353	1144	38	related	related	ADJ
ftr-353	1144	39	partnership	partnership	NOUN
ftr-353	1144	40	,	,	PUNCT
ftr-353	1144	41	instead	instead	ADV
ftr-353	1144	42	of	of	ADP
ftr-353	1144	43	the	the	DET
ftr-353	1144	44	34	34	NUM
ftr-353	1144	45	percent	percent	NOUN
ftr-353	1144	46	rate	rate	NOUN
ftr-353	1144	47	that	that	PRON
ftr-353	1144	48	would	would	AUX
ftr-353	1144	49	have	have	AUX
ftr-353	1144	50	applied	apply	VERB
ftr-353	1144	51	had	have	VERB
ftr-353	1144	52	the	the	DET
ftr-353	1144	53	taxpayer	taxpayer	NOUN
ftr-353	1144	54	sold	sell	VERB
ftr-353	1144	55	the	the	DET
ftr-353	1144	56	property	property	NOUN
ftr-353	1144	57	.	.	PUNCT
ftr-353	1145	1	judge	judge	PROPN
ftr-353	1145	2	halpern	halpern	PROPN
ftr-353	1145	3	further	far	ADV
ftr-353	1145	4	found	find	VERB
ftr-353	1145	5	the	the	DET
ftr-353	1145	6	case	case	NOUN
ftr-353	1145	7	to	to	PART
ftr-353	1145	8	be	be	AUX
ftr-353	1145	9	substantially	substantially	ADV
ftr-353	1145	10	similar	similar	ADJ
ftr-353	1145	11	to	to	ADP
ftr-353	1145	12	teruya	teruya	NOUN
ftr-353	1145	13	bros	bros	PROPN
ftr-353	1145	14	.	.	PROPN
ftr-353	1145	15	,	,	PUNCT
ftr-353	1145	16	ltd	ltd	PROPN
ftr-353	1145	17	.	.	PROPN
ftr-353	1146	1	v.	v.	PROPN
ftr-353	1146	2	commissioner	commissioner	PROPN
ftr-353	1146	3	,	,	PUNCT
ftr-353	1146	4	124	124	NUM
ftr-353	1146	5	t.c	t.c	PROPN
ftr-353	1146	6	.	.	PROPN
ftr-353	1146	7	45	45	NUM
ftr-353	1146	8	(	(	PUNCT
ftr-353	1146	9	2005	2005	NUM
ftr-353	1146	10	)	)	PUNCT
ftr-353	1147	1	,	,	PUNCT
ftr-353	1147	2	in	in	ADP
ftr-353	1147	3	which	which	PRON
ftr-353	1147	4	the	the	DET
ftr-353	1147	5	taxpayer	taxpayer	NOUN
ftr-353	1147	6	transferred	transfer	VERB
ftr-353	1147	7	properties	property	NOUN
ftr-353	1147	8	to	to	ADP
ftr-353	1147	9	a	a	DET
ftr-353	1147	10	qualified	qualified	ADJ
ftr-353	1147	11	intermediary	intermediary	NOUN
ftr-353	1147	12	,	,	PUNCT
ftr-353	1147	13	who	who	PRON
ftr-353	1147	14	sold	sell	VERB
ftr-353	1147	15	them	they	PRON
ftr-353	1147	16	to	to	ADP
ftr-353	1147	17	unrelated	unrelated	ADJ
ftr-353	1147	18	third	third	ADJ
ftr-353	1147	19	parties	party	NOUN
ftr-353	1147	20	and	and	CCONJ
ftr-353	1147	21	used	use	VERB
ftr-353	1147	22	the	the	DET
ftr-353	1147	23	proceeds	proceed	NOUN
ftr-353	1147	24	to	to	PART
ftr-353	1147	25	purchase	purchase	VERB
ftr-353	1147	26	like	like	ADP
ftr-353	1147	27	-	-	PUNCT
ftr-353	1147	28	kind	kind	NOUN
ftr-353	1147	29	replacement	replacement	NOUN
ftr-353	1147	30	property	property	NOUN
ftr-353	1147	31	from	from	ADP
ftr-353	1147	32	a	a	DET
ftr-353	1147	33	related	related	ADJ
ftr-353	1147	34	party	party	NOUN
ftr-353	1147	35	.	.	PUNCT
ftr-353	1148	1	in	in	ADP
ftr-353	1148	2	teruya	teruya	NOUN
ftr-353	1148	3	bros	bros	INTJ
ftr-353	1148	4	.	.	PROPN
ftr-353	1148	5	,	,	PUNCT
ftr-353	1148	6	judge	judge	PROPN
ftr-353	1148	7	thornton	thornton	PROPN
ftr-353	1148	8	held	hold	VERB
ftr-353	1148	9	that	that	SCONJ
ftr-353	1148	10	the	the	DET
ftr-353	1148	11	transactions	transaction	NOUN
ftr-353	1148	12	were	be	AUX
ftr-353	1148	13	economically	economically	ADV
ftr-353	1148	14	equivalent	equivalent	ADJ
ftr-353	1148	15	to	to	PART
ftr-353	1148	16	direct	direct	VERB
ftr-353	1148	17	exchanges	exchange	NOUN
ftr-353	1148	18	between	between	ADP
ftr-353	1148	19	the	the	DET
ftr-353	1148	20	taxpayer	taxpayer	NOUN
ftr-353	1148	21	and	and	CCONJ
ftr-353	1148	22	related	related	ADJ
ftr-353	1148	23	party	party	NOUN
ftr-353	1148	24	,	,	PUNCT
ftr-353	1148	25	followed	follow	VERB
ftr-353	1148	26	by	by	ADP
ftr-353	1148	27	the	the	DET
ftr-353	1148	28	related	relate	VERB
ftr-353	1148	29	party	party	NOUN
ftr-353	1148	30	’s	’s	PART
ftr-353	1148	31	sale	sale	NOUN
ftr-353	1148	32	of	of	ADP
ftr-353	1148	33	the	the	DET
ftr-353	1148	34	properties	property	NOUN
ftr-353	1148	35	to	to	ADP
ftr-353	1148	36	unrelated	unrelated	ADJ
ftr-353	1148	37	third	third	ADJ
ftr-353	1148	38	parties	party	NOUN
ftr-353	1148	39	,	,	PUNCT
ftr-353	1148	40	and	and	CCONJ
ftr-353	1148	41	that	that	SCONJ
ftr-353	1148	42	they	they	PRON
ftr-353	1148	43	were	be	AUX
ftr-353	1148	44	structured	structure	VERB
ftr-353	1148	45	to	to	PART
ftr-353	1148	46	avoid	avoid	VERB
ftr-353	1148	47	the	the	DET
ftr-353	1148	48	purposes	purpose	NOUN
ftr-353	1148	49	of	of	ADP
ftr-353	1148	50	§	§	PROPN
ftr-353	1148	51	1031(f	1031(f	NUM
ftr-353	1148	52	)	)	PUNCT
ftr-353	1148	53	.	.	PUNCT
ftr-353	1149	1	the	the	DET
ftr-353	1149	2	taxpayer	taxpayer	NOUN
ftr-353	1149	3	argued	argue	VERB
ftr-353	1149	4	that	that	SCONJ
ftr-353	1149	5	unlike	unlike	ADP
ftr-353	1149	6	the	the	DET
ftr-353	1149	7	taxpayer	taxpayer	NOUN
ftr-353	1149	8	in	in	ADP
ftr-353	1149	9	teruya	teruya	NOUN
ftr-353	1149	10	bros	bros	INTJ
ftr-353	1149	11	.	.	PROPN
ftr-353	1149	12	,	,	PUNCT
ftr-353	1149	13	it	it	PRON
ftr-353	1149	14	did	do	AUX
ftr-353	1149	15	not	not	PART
ftr-353	1149	16	have	have	VERB
ftr-353	1149	17	a	a	DET
ftr-353	1149	18	prearranged	prearrange	VERB
ftr-353	1149	19	plan	plan	NOUN
ftr-353	1149	20	to	to	PART
ftr-353	1149	21	use	use	VERB
ftr-353	1149	22	property	property	NOUN
ftr-353	1149	23	from	from	ADP
ftr-353	1149	24	a	a	DET
ftr-353	1149	25	related	related	ADJ
ftr-353	1149	26	person	person	NOUN
ftr-353	1149	27	to	to	PART
ftr-353	1149	28	complete	complete	VERB
ftr-353	1149	29	a	a	DET
ftr-353	1149	30	likekind	likekind	NOUN
ftr-353	1149	31	exchange	exchange	NOUN
ftr-353	1149	32	,	,	PUNCT
ftr-353	1149	33	but	but	CCONJ
ftr-353	1149	34	judge	judge	PROPN
ftr-353	1149	35	halpern	halpern	PROPN
ftr-353	1149	36	found	find	VERB
ftr-353	1149	37	that	that	SCONJ
ftr-353	1149	38	the	the	DET
ftr-353	1149	39	presence	presence	NOUN
ftr-353	1149	40	of	of	ADP
ftr-353	1149	41	the	the	DET
ftr-353	1149	42	prearranged	prearrange	VERB
ftr-353	1149	43	plan	plan	NOUN
ftr-353	1149	44	in	in	ADP
ftr-353	1149	45	teruya	teruya	NOUN
ftr-353	1149	46	bros	bros	INTJ
ftr-353	1149	47	.	.	PROPN
ftr-353	1149	48	was	be	AUX
ftr-353	1149	49	not	not	PART
ftr-353	1149	50	a	a	DET
ftr-353	1149	51	critical	critical	ADJ
ftr-353	1149	52	element	element	NOUN
ftr-353	1149	53	of	of	ADP
ftr-353	1149	54	the	the	DET
ftr-353	1149	55	holding	holding	NOUN
ftr-353	1149	56	in	in	ADP
ftr-353	1149	57	that	that	DET
ftr-353	1149	58	case	case	NOUN
ftr-353	1149	59	.	.	PUNCT
ftr-353	1150	1	nevertheless	nevertheless	ADV
ftr-353	1150	2	,	,	PUNCT
ftr-353	1150	3	the	the	DET
ftr-353	1150	4	taxpayer	taxpayer	NOUN
ftr-353	1150	5	avoided	avoid	VERB
ftr-353	1150	6	the	the	DET
ftr-353	1150	7	§	§	PROPN
ftr-353	1150	8	6662	6662	NUM
ftr-353	1150	9	negligence	negligence	NOUN
ftr-353	1150	10	penalty	penalty	NOUN
ftr-353	1150	11	because	because	SCONJ
ftr-353	1150	12	137	137	NUM
ftr-353	1150	13	florida	florida	PROPN
ftr-353	1150	14	tax	tax	NOUN
ftr-353	1150	15	review	review	NOUN
ftr-353	1150	16	[	[	X
ftr-353	1150	17	vol	vol	NOUN
ftr-353	1150	18	.	.	PUNCT
ftr-353	1151	1	10	10	NUM
ftr-353	1151	2	:	:	PUNCT
ftr-353	1151	3	si	si	X
ftr-353	1151	4	(	(	PUNCT
ftr-353	1151	5	1	1	X
ftr-353	1151	6	)	)	PUNCT
ftr-353	1151	7	the	the	DET
ftr-353	1151	8	return	return	NOUN
ftr-353	1151	9	reporting	report	VERB
ftr-353	1151	10	the	the	DET
ftr-353	1151	11	transaction	transaction	NOUN
ftr-353	1151	12	as	as	ADP
ftr-353	1151	13	a	a	DET
ftr-353	1151	14	§	§	PROPN
ftr-353	1151	15	1031	1031	NUM
ftr-353	1151	16	like	like	ADP
ftr-353	1151	17	-	-	PUNCT
ftr-353	1151	18	kind	kind	NOUN
ftr-353	1151	19	exchange	exchange	NOUN
ftr-353	1151	20	was	be	AUX
ftr-353	1151	21	prepared	prepare	VERB
ftr-353	1151	22	by	by	ADP
ftr-353	1151	23	an	an	DET
ftr-353	1151	24	accountant	accountant	NOUN
ftr-353	1151	25	with	with	ADP
ftr-353	1151	26	extensive	extensive	ADJ
ftr-353	1151	27	experience	experience	NOUN
ftr-353	1151	28	in	in	ADP
ftr-353	1151	29	representing	represent	VERB
ftr-353	1151	30	real	real	ADJ
ftr-353	1151	31	estate	estate	NOUN
ftr-353	1151	32	developers	developer	NOUN
ftr-353	1151	33	,	,	PUNCT
ftr-353	1151	34	(	(	PUNCT
ftr-353	1151	35	2	2	X
ftr-353	1151	36	)	)	PUNCT
ftr-353	1151	37	the	the	DET
ftr-353	1151	38	accountant	accountant	NOUN
ftr-353	1151	39	was	be	AUX
ftr-353	1151	40	aware	aware	ADJ
ftr-353	1151	41	of	of	ADP
ftr-353	1151	42	all	all	DET
ftr-353	1151	43	relevant	relevant	ADJ
ftr-353	1151	44	facts	fact	NOUN
ftr-353	1151	45	,	,	PUNCT
ftr-353	1151	46	and	and	CCONJ
ftr-353	1151	47	(	(	PUNCT
ftr-353	1151	48	3	3	X
ftr-353	1151	49	)	)	PUNCT
ftr-353	1151	50	when	when	SCONJ
ftr-353	1151	51	the	the	DET
ftr-353	1151	52	taxpayer	taxpayer	NOUN
ftr-353	1151	53	filed	file	VERB
ftr-353	1151	54	its	its	PRON
ftr-353	1151	55	return	return	NOUN
ftr-353	1151	56	,	,	PUNCT
ftr-353	1151	57	the	the	DET
ftr-353	1151	58	tax	tax	NOUN
ftr-353	1151	59	court	court	NOUN
ftr-353	1151	60	had	have	AUX
ftr-353	1151	61	not	not	PART
ftr-353	1151	62	yet	yet	ADV
ftr-353	1151	63	decided	decide	VERB
ftr-353	1151	64	teruya	teruya	NOUN
ftr-353	1151	65	bros	bros	INTJ
ftr-353	1151	66	.	.	PROPN
ftr-353	1151	67	,	,	PUNCT
ftr-353	1151	68	and	and	CCONJ
ftr-353	1151	69	while	while	SCONJ
ftr-353	1151	70	rev	rev	PROPN
ftr-353	1151	71	.	.	PROPN
ftr-353	1151	72	rul	rul	PROPN
ftr-353	1151	73	.	.	PUNCT
ftr-353	1151	74	2002	2002	NUM
ftr-353	1151	75	-	-	SYM
ftr-353	1151	76	83	83	NUM
ftr-353	1151	77	,	,	PUNCT
ftr-353	1151	78	2002	2002	NUM
ftr-353	1151	79	-	-	SYM
ftr-353	1151	80	2	2	NUM
ftr-353	1151	81	c.b	c.b	PROPN
ftr-353	1151	82	.	.	PROPN
ftr-353	1151	83	927	927	NUM
ftr-353	1151	84	(	(	PUNCT
ftr-353	1151	85	presaging	presage	VERB
ftr-353	1151	86	the	the	DET
ftr-353	1151	87	result	result	NOUN
ftr-353	1151	88	in	in	ADP
ftr-353	1151	89	teruya	teruya	NOUN
ftr-353	1151	90	bros	bros	INTJ
ftr-353	1151	91	.	.	PROPN
ftr-353	1151	92	)	)	PUNCT
ftr-353	1151	93	had	have	AUX
ftr-353	1151	94	been	be	AUX
ftr-353	1151	95	issued	issue	VERB
ftr-353	1151	96	,	,	PUNCT
ftr-353	1151	97	judge	judge	PROPN
ftr-353	1151	98	halpern	halpern	PROPN
ftr-353	1151	99	did	do	AUX
ftr-353	1151	100	“	"	PUNCT
ftr-353	1151	101	not	not	PART
ftr-353	1151	102	think	think	VERB
ftr-353	1151	103	that	that	SCONJ
ftr-353	1151	104	the	the	DET
ftr-353	1151	105	ruling	ruling	NOUN
ftr-353	1151	106	left	leave	VERB
ftr-353	1151	107	the	the	DET
ftr-353	1151	108	result	result	NOUN
ftr-353	1151	109	free	free	ADJ
ftr-353	1151	110	from	from	ADP
ftr-353	1151	111	doubt	doubt	NOUN
ftr-353	1151	112	.	.	PUNCT
ftr-353	1151	113	”	"	PUNCT
ftr-353	1152	1	(	(	PUNCT
ftr-353	1152	2	a	a	X
ftr-353	1152	3	)	)	PUNCT
ftr-353	1152	4	“	"	PUNCT
ftr-353	1152	5	[	[	X
ftr-353	1152	6	i]t	i]t	PROPN
ftr-353	1152	7	appears	appear	VERB
ftr-353	1152	8	that	that	SCONJ
ftr-353	1152	9	these	these	DET
ftr-353	1152	10	transactions	transaction	NOUN
ftr-353	1152	11	took	take	VERB
ftr-353	1152	12	their	their	PRON
ftr-353	1152	13	peculiar	peculiar	ADJ
ftr-353	1152	14	structure	structure	NOUN
ftr-353	1152	15	for	for	ADP
ftr-353	1152	16	no	no	DET
ftr-353	1152	17	purpose	purpose	NOUN
ftr-353	1152	18	except	except	SCONJ
ftr-353	1152	19	to	to	PART
ftr-353	1152	20	avoid	avoid	VERB
ftr-353	1152	21	§	§	PROPN
ftr-353	1152	22	1031(f	1031(f	NUM
ftr-353	1152	23	)	)	PUNCT
ftr-353	1152	24	.	.	PUNCT
ftr-353	1152	25	”	"	PUNCT
ftr-353	1153	1	teruya	teruya	NOUN
ftr-353	1153	2	bros	bros	PROPN
ftr-353	1153	3	.	.	PROPN
ftr-353	1153	4	,	,	PUNCT
ftr-353	1153	5	ltd	ltd	PROPN
ftr-353	1153	6	.	.	PROPN
ftr-353	1154	1	v.	v.	PROPN
ftr-353	1154	2	commissioner	commissioner	PROPN
ftr-353	1154	3	,	,	PUNCT
ftr-353	1154	4	580	580	NUM
ftr-353	1154	5	f.3d	f.3d	NUM
ftr-353	1154	6	1038	1038	NUM
ftr-353	1154	7	(	(	PUNCT
ftr-353	1154	8	9th	9th	ADJ
ftr-353	1154	9	cir	cir	NOUN
ftr-353	1154	10	.	.	PUNCT
ftr-353	1155	1	9/8/09	9/8/09	NUM
ftr-353	1155	2	)	)	PUNCT
ftr-353	1156	1	,	,	PUNCT
ftr-353	1156	2	aff’g	aff’g	VERB
ftr-353	1156	3	124	124	NUM
ftr-353	1156	4	t.c	t.c	PROPN
ftr-353	1156	5	.	.	PROPN
ftr-353	1156	6	45	45	NUM
ftr-353	1156	7	(	(	PUNCT
ftr-353	1156	8	2005	2005	NUM
ftr-353	1156	9	)	)	PUNCT
ftr-353	1156	10	.	.	PUNCT
ftr-353	1157	1	the	the	DET
ftr-353	1157	2	taxpayer	taxpayer	NOUN
ftr-353	1157	3	transferred	transfer	VERB
ftr-353	1157	4	properties	property	NOUN
ftr-353	1157	5	to	to	ADP
ftr-353	1157	6	a	a	DET
ftr-353	1157	7	qualified	qualified	ADJ
ftr-353	1157	8	intermediary	intermediary	NOUN
ftr-353	1157	9	,	,	PUNCT
ftr-353	1157	10	who	who	PRON
ftr-353	1157	11	sold	sell	VERB
ftr-353	1157	12	them	they	PRON
ftr-353	1157	13	to	to	ADP
ftr-353	1157	14	unrelated	unrelated	ADJ
ftr-353	1157	15	third	third	ADJ
ftr-353	1157	16	parties	party	NOUN
ftr-353	1157	17	and	and	CCONJ
ftr-353	1157	18	used	use	VERB
ftr-353	1157	19	the	the	DET
ftr-353	1157	20	proceeds	proceed	NOUN
ftr-353	1157	21	to	to	PART
ftr-353	1157	22	purchase	purchase	VERB
ftr-353	1157	23	like	like	ADP
ftr-353	1157	24	-	-	PUNCT
ftr-353	1157	25	kind	kind	NOUN
ftr-353	1157	26	replacement	replacement	NOUN
ftr-353	1157	27	property	property	NOUN
ftr-353	1157	28	from	from	ADP
ftr-353	1157	29	a	a	DET
ftr-353	1157	30	related	related	ADJ
ftr-353	1157	31	party	party	NOUN
ftr-353	1157	32	.	.	PUNCT
ftr-353	1158	1	in	in	ADP
ftr-353	1158	2	the	the	DET
ftr-353	1158	3	tax	tax	NOUN
ftr-353	1158	4	court	court	NOUN
ftr-353	1158	5	,	,	PUNCT
ftr-353	1158	6	judge	judge	PROPN
ftr-353	1158	7	thornton	thornton	PROPN
ftr-353	1158	8	held	hold	VERB
ftr-353	1158	9	that	that	SCONJ
ftr-353	1158	10	the	the	DET
ftr-353	1158	11	transactions	transaction	NOUN
ftr-353	1158	12	were	be	AUX
ftr-353	1158	13	economically	economically	ADV
ftr-353	1158	14	equivalent	equivalent	ADJ
ftr-353	1158	15	to	to	PART
ftr-353	1158	16	direct	direct	VERB
ftr-353	1158	17	exchanges	exchange	NOUN
ftr-353	1158	18	between	between	ADP
ftr-353	1158	19	the	the	DET
ftr-353	1158	20	taxpayer	taxpayer	NOUN
ftr-353	1158	21	and	and	CCONJ
ftr-353	1158	22	related	related	ADJ
ftr-353	1158	23	party	party	NOUN
ftr-353	1158	24	,	,	PUNCT
ftr-353	1158	25	followed	follow	VERB
ftr-353	1158	26	by	by	ADP
ftr-353	1158	27	the	the	DET
ftr-353	1158	28	related	relate	VERB
ftr-353	1158	29	party	party	NOUN
ftr-353	1158	30	’s	’s	PART
ftr-353	1158	31	sale	sale	NOUN
ftr-353	1158	32	of	of	ADP
ftr-353	1158	33	the	the	DET
ftr-353	1158	34	properties	property	NOUN
ftr-353	1158	35	to	to	ADP
ftr-353	1158	36	unrelated	unrelated	ADJ
ftr-353	1158	37	third	third	ADJ
ftr-353	1158	38	parties	party	NOUN
ftr-353	1158	39	,	,	PUNCT
ftr-353	1158	40	and	and	CCONJ
ftr-353	1158	41	that	that	SCONJ
ftr-353	1158	42	they	they	PRON
ftr-353	1158	43	were	be	AUX
ftr-353	1158	44	structured	structure	VERB
ftr-353	1158	45	to	to	PART
ftr-353	1158	46	avoid	avoid	VERB
ftr-353	1158	47	the	the	DET
ftr-353	1158	48	purposes	purpose	NOUN
ftr-353	1158	49	of	of	ADP
ftr-353	1158	50	§	§	PROPN
ftr-353	1158	51	1031(f	1031(f	NUM
ftr-353	1158	52	)	)	PUNCT
ftr-353	1158	53	.	.	PUNCT
ftr-353	1159	1	he	he	PRON
ftr-353	1159	2	further	far	ADV
ftr-353	1159	3	held	hold	VERB
ftr-353	1159	4	that	that	SCONJ
ftr-353	1159	5	taxpayer	taxpayer	NOUN
ftr-353	1159	6	failed	fail	VERB
ftr-353	1159	7	to	to	PART
ftr-353	1159	8	prove	prove	VERB
ftr-353	1159	9	that	that	DET
ftr-353	1159	10	avoidance	avoidance	NOUN
ftr-353	1159	11	was	be	AUX
ftr-353	1159	12	not	not	PART
ftr-353	1159	13	one	one	NUM
ftr-353	1159	14	of	of	ADP
ftr-353	1159	15	the	the	DET
ftr-353	1159	16	principal	principal	ADJ
ftr-353	1159	17	purposes	purpose	NOUN
ftr-353	1159	18	of	of	ADP
ftr-353	1159	19	the	the	DET
ftr-353	1159	20	transactions	transaction	NOUN
ftr-353	1159	21	under	under	ADP
ftr-353	1159	22	the	the	DET
ftr-353	1159	23	§	§	PROPN
ftr-353	1159	24	1031(f)(4	1031(f)(4	NUM
ftr-353	1159	25	)	)	PUNCT
ftr-353	1159	26	exception	exception	NOUN
ftr-353	1159	27	.	.	PUNCT
ftr-353	1160	1	the	the	DET
ftr-353	1160	2	taxpayer	taxpayer	NOUN
ftr-353	1160	3	argued	argue	VERB
ftr-353	1160	4	that	that	SCONJ
ftr-353	1160	5	even	even	ADV
ftr-353	1160	6	though	though	SCONJ
ftr-353	1160	7	more	more	ADJ
ftr-353	1160	8	gain	gain	NOUN
ftr-353	1160	9	was	be	AUX
ftr-353	1160	10	recognized	recognize	VERB
ftr-353	1160	11	by	by	ADP
ftr-353	1160	12	the	the	DET
ftr-353	1160	13	related	related	ADJ
ftr-353	1160	14	party	party	NOUN
ftr-353	1160	15	on	on	ADP
ftr-353	1160	16	some	some	PRON
ftr-353	1160	17	of	of	ADP
ftr-353	1160	18	the	the	DET
ftr-353	1160	19	properties	property	NOUN
ftr-353	1160	20	,	,	PUNCT
ftr-353	1160	21	the	the	DET
ftr-353	1160	22	only	only	ADJ
ftr-353	1160	23	tax	tax	NOUN
ftr-353	1160	24	consequences	consequence	NOUN
ftr-353	1160	25	of	of	ADP
ftr-353	1160	26	the	the	DET
ftr-353	1160	27	gain	gain	NOUN
ftr-353	1160	28	recognition	recognition	NOUN
ftr-353	1160	29	were	be	AUX
ftr-353	1160	30	reduction	reduction	NOUN
ftr-353	1160	31	of	of	ADP
ftr-353	1160	32	the	the	DET
ftr-353	1160	33	related	relate	VERB
ftr-353	1160	34	party	party	NOUN
ftr-353	1160	35	’s	’s	PART
ftr-353	1160	36	net	net	ADJ
ftr-353	1160	37	operating	operating	NOUN
ftr-353	1160	38	loss	loss	NOUN
ftr-353	1160	39	–	–	PUNCT
ftr-353	1160	40	as	as	SCONJ
ftr-353	1160	41	opposed	oppose	VERB
ftr-353	1160	42	to	to	ADP
ftr-353	1160	43	current	current	ADJ
ftr-353	1160	44	taxation	taxation	NOUN
ftr-353	1160	45	for	for	ADP
ftr-353	1160	46	taxpayer	taxpayer	NOUN
ftr-353	1160	47	.	.	PUNCT
ftr-353	1161	1	the	the	DET
ftr-353	1161	2	ninth	ninth	ADJ
ftr-353	1161	3	circuit	circuit	NOUN
ftr-353	1161	4	affirmed	affirm	VERB
ftr-353	1161	5	the	the	DET
ftr-353	1161	6	tax	tax	NOUN
ftr-353	1161	7	court	court	NOUN
ftr-353	1161	8	’s	’s	PART
ftr-353	1161	9	decision	decision	NOUN
ftr-353	1161	10	,	,	PUNCT
ftr-353	1161	11	stating	state	VERB
ftr-353	1161	12	,	,	PUNCT
ftr-353	1161	13	“	"	PUNCT
ftr-353	1161	14	it	it	PRON
ftr-353	1161	15	appears	appear	VERB
ftr-353	1161	16	that	that	SCONJ
ftr-353	1161	17	these	these	DET
ftr-353	1161	18	transactions	transaction	NOUN
ftr-353	1161	19	took	take	VERB
ftr-353	1161	20	their	their	PRON
ftr-353	1161	21	peculiar	peculiar	ADJ
ftr-353	1161	22	structure	structure	NOUN
ftr-353	1161	23	for	for	ADP
ftr-353	1161	24	no	no	DET
ftr-353	1161	25	purpose	purpose	NOUN
ftr-353	1161	26	except	except	SCONJ
ftr-353	1161	27	to	to	PART
ftr-353	1161	28	avoid	avoid	VERB
ftr-353	1161	29	§	§	PROPN
ftr-353	1161	30	1031(f	1031(f	NUM
ftr-353	1161	31	)	)	PUNCT
ftr-353	1161	32	;	;	PUNCT
ftr-353	1161	33	”	"	PUNCT
ftr-353	1161	34	“	"	PUNCT
ftr-353	1161	35	teruya	teruya	NOUN
ftr-353	1161	36	could	could	AUX
ftr-353	1161	37	have	have	AUX
ftr-353	1161	38	achieved	achieve	VERB
ftr-353	1161	39	the	the	DET
ftr-353	1161	40	same	same	ADJ
ftr-353	1161	41	property	property	NOUN
ftr-353	1161	42	dispositions	disposition	NOUN
ftr-353	1161	43	through	through	ADP
ftr-353	1161	44	far	far	ADV
ftr-353	1161	45	simpler	simple	ADJ
ftr-353	1161	46	means	mean	NOUN
ftr-353	1161	47	.	.	PUNCT
ftr-353	1161	48	”	"	PUNCT
ftr-353	1162	1	f.	f.	PROPN
ftr-353	1162	2	section	section	PROPN
ftr-353	1162	3	1033	1033	NUM
ftr-353	1162	4	there	there	PRON
ftr-353	1162	5	were	be	VERB
ftr-353	1162	6	no	no	DET
ftr-353	1162	7	significant	significant	ADJ
ftr-353	1162	8	developments	development	NOUN
ftr-353	1162	9	regarding	regard	VERB
ftr-353	1162	10	this	this	DET
ftr-353	1162	11	topic	topic	NOUN
ftr-353	1162	12	during	during	ADP
ftr-353	1162	13	2009	2009	NUM
ftr-353	1162	14	.	.	PUNCT
ftr-353	1163	1	g.	g.	PROPN
ftr-353	1163	2	section	section	PROPN
ftr-353	1163	3	1035	1035	NUM
ftr-353	1163	4	there	there	PRON
ftr-353	1163	5	were	be	VERB
ftr-353	1163	6	no	no	DET
ftr-353	1163	7	significant	significant	ADJ
ftr-353	1163	8	developments	development	NOUN
ftr-353	1163	9	regarding	regard	VERB
ftr-353	1163	10	this	this	DET
ftr-353	1163	11	topic	topic	NOUN
ftr-353	1163	12	during	during	ADP
ftr-353	1163	13	2009	2009	NUM
ftr-353	1163	14	.	.	PUNCT
ftr-353	1164	1	h.	h.	PROPN
ftr-353	1164	2	miscellaneous	miscellaneous	PROPN
ftr-353	1164	3	there	there	PRON
ftr-353	1164	4	were	be	VERB
ftr-353	1164	5	no	no	DET
ftr-353	1164	6	significant	significant	ADJ
ftr-353	1164	7	developments	development	NOUN
ftr-353	1164	8	regarding	regard	VERB
ftr-353	1164	9	this	this	DET
ftr-353	1164	10	topic	topic	NOUN
ftr-353	1164	11	during	during	ADP
ftr-353	1164	12	2009	2009	NUM
ftr-353	1164	13	.	.	PUNCT
ftr-353	1165	1	2010	2010	NUM
ftr-353	1165	2	]	]	PUNCT
ftr-353	1165	3	recent	recent	ADJ
ftr-353	1165	4	developments	development	NOUN
ftr-353	1165	5	in	in	ADP
ftr-353	1165	6	federal	federal	ADJ
ftr-353	1165	7	income	income	NOUN
ftr-353	1165	8	taxation	taxation	NOUN
ftr-353	1165	9	138	138	NUM
ftr-353	1165	10	iv	iv	NOUN
ftr-353	1165	11	.	.	PUNCT
ftr-353	1165	12	compensation	compensation	NOUN
ftr-353	1165	13	issues	issue	NOUN
ftr-353	1165	14	a.	a.	NOUN
ftr-353	1165	15	fringe	fringe	NOUN
ftr-353	1165	16	benefits	benefit	NOUN
ftr-353	1165	17	1	1	NUM
ftr-353	1165	18	.	.	PUNCT
ftr-353	1166	1	economists	economist	NOUN
ftr-353	1166	2	say	say	VERB
ftr-353	1166	3	that	that	SCONJ
ftr-353	1166	4	everything	everything	PRON
ftr-353	1166	5	happens	happen	VERB
ftr-353	1166	6	on	on	ADP
ftr-353	1166	7	the	the	DET
ftr-353	1166	8	fringes	fringe	NOUN
ftr-353	1166	9	.	.	PUNCT
ftr-353	1167	1	using	use	VERB
ftr-353	1167	2	fringe	fringe	NOUN
ftr-353	1167	3	benefits	benefit	NOUN
ftr-353	1167	4	to	to	PART
ftr-353	1167	5	stimulate	stimulate	VERB
ftr-353	1167	6	public	public	ADJ
ftr-353	1167	7	transportation	transportation	NOUN
ftr-353	1167	8	.	.	PUNCT
ftr-353	1168	1	the	the	DET
ftr-353	1168	2	2009	2009	NUM
ftr-353	1168	3	arra	arra	PROPN
ftr-353	1168	4	,	,	PUNCT
ftr-353	1168	5	§	§	PROPN
ftr-353	1168	6	1151(a	1151(a	NOUN
ftr-353	1168	7	)	)	PUNCT
ftr-353	1168	8	,	,	PUNCT
ftr-353	1168	9	amended	amend	VERB
ftr-353	1168	10	code	code	NOUN
ftr-353	1168	11	§	§	PROPN
ftr-353	1168	12	132(f	132(f	PROPN
ftr-353	1168	13	)	)	PUNCT
ftr-353	1168	14	to	to	PART
ftr-353	1168	15	provide	provide	VERB
ftr-353	1168	16	that	that	SCONJ
ftr-353	1168	17	the	the	DET
ftr-353	1168	18	$	$	SYM
ftr-353	1168	19	175	175	NUM
ftr-353	1168	20	ceiling	ceiling	NOUN
ftr-353	1168	21	(	(	PUNCT
ftr-353	1168	22	as	as	SCONJ
ftr-353	1168	23	adjusted	adjust	VERB
ftr-353	1168	24	for	for	ADP
ftr-353	1168	25	inflation	inflation	NOUN
ftr-353	1168	26	)	)	PUNCT
ftr-353	1168	27	on	on	ADP
ftr-353	1168	28	tax	tax	NOUN
ftr-353	1168	29	-	-	PUNCT
ftr-353	1168	30	free	free	ADJ
ftr-353	1168	31	parking	parking	NOUN
ftr-353	1168	32	benefits	benefit	NOUN
ftr-353	1168	33	also	also	ADV
ftr-353	1168	34	applies	apply	VERB
ftr-353	1168	35	to	to	ADP
ftr-353	1168	36	transit	transit	NOUN
ftr-353	1168	37	passes	pass	NOUN
ftr-353	1168	38	and	and	CCONJ
ftr-353	1168	39	qualified	qualified	ADJ
ftr-353	1168	40	commuter	commuter	NOUN
ftr-353	1168	41	highway	highway	NOUN
ftr-353	1168	42	vehicle	vehicle	NOUN
ftr-353	1168	43	use	use	NOUN
ftr-353	1168	44	for	for	ADP
ftr-353	1168	45	months	month	NOUN
ftr-353	1168	46	beginning	begin	VERB
ftr-353	1168	47	after	after	ADP
ftr-353	1168	48	february	february	PROPN
ftr-353	1168	49	2009	2009	NUM
ftr-353	1168	50	and	and	CCONJ
ftr-353	1168	51	before	before	ADP
ftr-353	1168	52	1/1/11	1/1/11	NUM
ftr-353	1168	53	.	.	PUNCT
ftr-353	1169	1	the	the	DET
ftr-353	1169	2	2009	2009	NUM
ftr-353	1169	3	amount	amount	NOUN
ftr-353	1169	4	for	for	ADP
ftr-353	1169	5	the	the	DET
ftr-353	1169	6	$	$	SYM
ftr-353	1169	7	175	175	NUM
ftr-353	1169	8	ceiling	ceiling	NOUN
ftr-353	1169	9	on	on	ADP
ftr-353	1169	10	tax	tax	NOUN
ftr-353	1169	11	free	free	ADJ
ftr-353	1169	12	parking	parking	NOUN
ftr-353	1169	13	benefits	benefit	NOUN
ftr-353	1169	14	,	,	PUNCT
ftr-353	1169	15	as	as	SCONJ
ftr-353	1169	16	adjusted	adjust	VERB
ftr-353	1169	17	for	for	ADP
ftr-353	1169	18	inflation	inflation	NOUN
ftr-353	1169	19	,	,	PUNCT
ftr-353	1169	20	is	be	AUX
ftr-353	1169	21	$	$	SYM
ftr-353	1169	22	230	230	NUM
ftr-353	1169	23	per	per	ADP
ftr-353	1169	24	month	month	NOUN
ftr-353	1169	25	.	.	PUNCT
ftr-353	1170	1	2	2	X
ftr-353	1170	2	.	.	X
ftr-353	1170	3	involuntarily	involuntarily	ADV
ftr-353	1170	4	terminated	terminate	VERB
ftr-353	1170	5	employees	employee	NOUN
ftr-353	1170	6	will	will	AUX
ftr-353	1170	7	receive	receive	VERB
ftr-353	1170	8	assistance	assistance	NOUN
ftr-353	1170	9	with	with	ADP
ftr-353	1170	10	their	their	PRON
ftr-353	1170	11	cobra	cobra	NOUN
ftr-353	1170	12	premiums	premium	NOUN
ftr-353	1170	13	for	for	ADP
ftr-353	1170	14	a	a	DET
ftr-353	1170	15	while	while	NOUN
ftr-353	1170	16	.	.	PUNCT
ftr-353	1171	1	the	the	DET
ftr-353	1171	2	2009	2009	NUM
ftr-353	1171	3	arra	arra	PROPN
ftr-353	1171	4	§	§	PROPN
ftr-353	1171	5	3001	3001	NUM
ftr-353	1171	6	(	(	PUNCT
ftr-353	1171	7	in	in	ADP
ftr-353	1171	8	title	title	NOUN
ftr-353	1171	9	iii	iii	X
ftr-353	1171	10	–	–	PUNCT
ftr-353	1171	11	premium	premium	NOUN
ftr-353	1171	12	assistance	assistance	NOUN
ftr-353	1171	13	for	for	ADP
ftr-353	1171	14	cobra	cobra	NOUN
ftr-353	1171	15	benefits	benefit	NOUN
ftr-353	1171	16	)	)	PUNCT
ftr-353	1171	17	provides	provide	VERB
ftr-353	1171	18	premium	premium	ADJ
ftr-353	1171	19	assistance	assistance	NOUN
ftr-353	1171	20	for	for	ADP
ftr-353	1171	21	cobra	cobra	NOUN
ftr-353	1171	22	benefits	benefit	NOUN
ftr-353	1171	23	to	to	ADP
ftr-353	1171	24	the	the	DET
ftr-353	1171	25	extent	extent	NOUN
ftr-353	1171	26	of	of	ADP
ftr-353	1171	27	65	65	NUM
ftr-353	1171	28	percent	percent	NOUN
ftr-353	1171	29	of	of	ADP
ftr-353	1171	30	the	the	DET
ftr-353	1171	31	otherwise	otherwise	ADV
ftr-353	1171	32	applicable	applicable	ADJ
ftr-353	1171	33	cobra	cobra	NOUN
ftr-353	1171	34	premium	premium	NOUN
ftr-353	1171	35	.	.	PUNCT
ftr-353	1172	1	eligibility	eligibility	NOUN
ftr-353	1172	2	for	for	ADP
ftr-353	1172	3	this	this	DET
ftr-353	1172	4	benefit	benefit	NOUN
ftr-353	1172	5	is	be	AUX
ftr-353	1172	6	more	more	ADV
ftr-353	1172	7	restrictive	restrictive	ADJ
ftr-353	1172	8	than	than	ADP
ftr-353	1172	9	eligibility	eligibility	NOUN
ftr-353	1172	10	for	for	ADP
ftr-353	1172	11	cobra	cobra	NOUN
ftr-353	1172	12	,	,	PUNCT
ftr-353	1172	13	with	with	ADP
ftr-353	1172	14	elimination	elimination	NOUN
ftr-353	1172	15	of	of	ADP
ftr-353	1172	16	the	the	DET
ftr-353	1172	17	premium	premium	NOUN
ftr-353	1172	18	subsidy	subsidy	NOUN
ftr-353	1172	19	for	for	ADP
ftr-353	1172	20	high	high	ADJ
ftr-353	1172	21	-	-	PUNCT
ftr-353	1172	22	income	income	NOUN
ftr-353	1172	23	individuals	individual	NOUN
ftr-353	1172	24	as	as	ADV
ftr-353	1172	25	well	well	ADV
ftr-353	1172	26	as	as	ADP
ftr-353	1172	27	for	for	ADP
ftr-353	1172	28	those	those	PRON
ftr-353	1172	29	eligible	eligible	ADJ
ftr-353	1172	30	for	for	ADP
ftr-353	1172	31	another	another	DET
ftr-353	1172	32	form	form	NOUN
ftr-353	1172	33	of	of	ADP
ftr-353	1172	34	medical	medical	ADJ
ftr-353	1172	35	coverage	coverage	NOUN
ftr-353	1172	36	,	,	PUNCT
ftr-353	1172	37	e.g.	e.g.	ADV
ftr-353	1172	38	,	,	PUNCT
ftr-353	1172	39	retiree	retiree	PROPN
ftr-353	1172	40	medical	medical	NOUN
ftr-353	1172	41	.	.	PUNCT
ftr-353	1173	1	the	the	DET
ftr-353	1173	2	dol	dol	NOUN
ftr-353	1173	3	has	have	AUX
ftr-353	1173	4	provided	provide	VERB
ftr-353	1173	5	a	a	DET
ftr-353	1173	6	model	model	NOUN
ftr-353	1173	7	notice	notice	NOUN
ftr-353	1173	8	to	to	ADP
ftr-353	1173	9	individuals	individual	NOUN
ftr-353	1173	10	pursuant	pursuant	ADJ
ftr-353	1173	11	to	to	ADP
ftr-353	1173	12	arra	arra	PROPN
ftr-353	1173	13	§	§	PROPN
ftr-353	1173	14	3001	3001	NUM
ftr-353	1173	15	.	.	PUNCT
ftr-353	1174	1	•	•	NUM
ftr-353	1174	2	the	the	DET
ftr-353	1174	3	premium	premium	NOUN
ftr-353	1174	4	subsidy	subsidy	NOUN
ftr-353	1174	5	is	be	AUX
ftr-353	1174	6	only	only	ADV
ftr-353	1174	7	provided	provide	VERB
ftr-353	1174	8	with	with	ADP
ftr-353	1174	9	respect	respect	NOUN
ftr-353	1174	10	to	to	ADP
ftr-353	1174	11	involuntary	involuntary	ADJ
ftr-353	1174	12	terminations	termination	NOUN
ftr-353	1174	13	that	that	PRON
ftr-353	1174	14	occur	occur	VERB
ftr-353	1174	15	on	on	ADP
ftr-353	1174	16	or	or	CCONJ
ftr-353	1174	17	after	after	ADP
ftr-353	1174	18	9/1/08	9/1/08	PROPN
ftr-353	1174	19	and	and	CCONJ
ftr-353	1174	20	before	before	ADP
ftr-353	1174	21	1/1/10	1/1/10	NUM
ftr-353	1174	22	.	.	PUNCT
ftr-353	1175	1	(	(	PUNCT
ftr-353	1175	2	a	a	X
ftr-353	1175	3	)	)	PUNCT
ftr-353	1175	4	and	and	CCONJ
ftr-353	1175	5	for	for	ADP
ftr-353	1175	6	a	a	DET
ftr-353	1175	7	while	while	NOUN
ftr-353	1175	8	longer	long	ADV
ftr-353	1175	9	.	.	PUNCT
ftr-353	1176	1	h.r	h.r	PROPN
ftr-353	1176	2	.	.	PROPN
ftr-353	1176	3	3326	3326	NUM
ftr-353	1176	4	,	,	PUNCT
ftr-353	1176	5	§	§	PROPN
ftr-353	1176	6	1010	1010	NUM
ftr-353	1176	7	,	,	PUNCT
ftr-353	1176	8	extends	extend	VERB
ftr-353	1176	9	the	the	DET
ftr-353	1176	10	cobra	cobra	NOUN
ftr-353	1176	11	subsidy	subsidy	NOUN
ftr-353	1176	12	period	period	NOUN
ftr-353	1176	13	from	from	ADP
ftr-353	1176	14	nine	nine	NUM
ftr-353	1176	15	months	month	NOUN
ftr-353	1176	16	to	to	ADP
ftr-353	1176	17	15	15	NUM
ftr-353	1176	18	months	month	NOUN
ftr-353	1176	19	and	and	CCONJ
ftr-353	1176	20	extends	extend	VERB
ftr-353	1176	21	the	the	DET
ftr-353	1176	22	subsidy	subsidy	NOUN
ftr-353	1176	23	to	to	ADP
ftr-353	1176	24	terminations	termination	NOUN
ftr-353	1176	25	occurring	occur	VERB
ftr-353	1176	26	in	in	ADP
ftr-353	1176	27	the	the	DET
ftr-353	1176	28	first	first	ADJ
ftr-353	1176	29	two	two	NUM
ftr-353	1176	30	months	month	NOUN
ftr-353	1176	31	of	of	ADP
ftr-353	1176	32	2010	2010	NUM
ftr-353	1176	33	.	.	PUNCT
ftr-353	1177	1	notification	notification	NOUN
ftr-353	1177	2	requirements	requirement	NOUN
ftr-353	1177	3	are	be	AUX
ftr-353	1177	4	provided	provide	VERB
ftr-353	1177	5	for	for	ADP
ftr-353	1177	6	individuals	individual	NOUN
ftr-353	1177	7	who	who	PRON
ftr-353	1177	8	may	may	AUX
ftr-353	1177	9	have	have	AUX
ftr-353	1177	10	previously	previously	ADV
ftr-353	1177	11	lost	lose	VERB
ftr-353	1177	12	assistance	assistance	NOUN
ftr-353	1177	13	but	but	CCONJ
ftr-353	1177	14	became	become	VERB
ftr-353	1177	15	eligible	eligible	ADJ
ftr-353	1177	16	for	for	ADP
ftr-353	1177	17	the	the	DET
ftr-353	1177	18	extended	extended	ADJ
ftr-353	1177	19	subsidy	subsidy	NOUN
ftr-353	1177	20	period	period	NOUN
ftr-353	1177	21	.	.	PUNCT
ftr-353	1178	1	b.	b.	PROPN
ftr-353	1179	1	qualified	qualify	VERB
ftr-353	1179	2	deferred	defer	VERB
ftr-353	1179	3	compensation	compensation	NOUN
ftr-353	1179	4	plans	plan	NOUN
ftr-353	1179	5	1	1	NUM
ftr-353	1179	6	.	.	PUNCT
ftr-353	1179	7	section	section	NOUN
ftr-353	1179	8	72(t	72(t	NUM
ftr-353	1179	9	)	)	PUNCT
ftr-353	1179	10	has	have	VERB
ftr-353	1179	11	no	no	DET
ftr-353	1179	12	catchall	catchall	NOUN
ftr-353	1179	13	hardship	hardship	NOUN
ftr-353	1179	14	exception	exception	NOUN
ftr-353	1179	15	.	.	PUNCT
ftr-353	1180	1	dollander	dollander	NOUN
ftr-353	1180	2	v.	v.	PROPN
ftr-353	1180	3	commissioner	commissioner	PROPN
ftr-353	1180	4	,	,	PUNCT
ftr-353	1180	5	t.c	t.c	PROPN
ftr-353	1180	6	.	.	PROPN
ftr-353	1180	7	memo	memo	NOUN
ftr-353	1180	8	.	.	PUNCT
ftr-353	1181	1	2009	2009	NUM
ftr-353	1181	2	-	-	SYM
ftr-353	1181	3	187	187	NUM
ftr-353	1181	4	(	(	PUNCT
ftr-353	1181	5	8/19/09	8/19/09	NUM
ftr-353	1181	6	)	)	PUNCT
ftr-353	1181	7	.	.	PUNCT
ftr-353	1182	1	there	there	PRON
ftr-353	1182	2	is	be	VERB
ftr-353	1182	3	no	no	DET
ftr-353	1182	4	general	general	ADJ
ftr-353	1182	5	exception	exception	NOUN
ftr-353	1182	6	to	to	ADP
ftr-353	1182	7	the	the	DET
ftr-353	1182	8	§	§	PROPN
ftr-353	1182	9	72(t	72(t	PROPN
ftr-353	1182	10	)	)	PUNCT
ftr-353	1182	11	penalty	penalty	NOUN
ftr-353	1182	12	tax	tax	NOUN
ftr-353	1182	13	for	for	ADP
ftr-353	1182	14	premature	premature	ADJ
ftr-353	1182	15	withdrawals	withdrawal	NOUN
ftr-353	1182	16	from	from	ADP
ftr-353	1182	17	a	a	DET
ftr-353	1182	18	qualified	qualified	ADJ
ftr-353	1182	19	retirement	retirement	NOUN
ftr-353	1182	20	plan	plan	NOUN
ftr-353	1182	21	based	base	VERB
ftr-353	1182	22	on	on	ADP
ftr-353	1182	23	the	the	DET
ftr-353	1182	24	need	need	NOUN
ftr-353	1182	25	to	to	PART
ftr-353	1182	26	withdraw	withdraw	VERB
ftr-353	1182	27	funds	fund	NOUN
ftr-353	1182	28	due	due	ADJ
ftr-353	1182	29	to	to	ADP
ftr-353	1182	30	general	general	ADJ
ftr-353	1182	31	“	"	PUNCT
ftr-353	1182	32	financial	financial	ADJ
ftr-353	1182	33	hardship	hardship	NOUN
ftr-353	1182	34	.	.	PUNCT
ftr-353	1182	35	”	"	PUNCT
ftr-353	1183	1	139	139	NUM
ftr-353	1183	2	florida	florida	PROPN
ftr-353	1183	3	tax	tax	NOUN
ftr-353	1183	4	review	review	NOUN
ftr-353	1183	5	[	[	X
ftr-353	1183	6	vol	vol	NOUN
ftr-353	1183	7	.	.	PUNCT
ftr-353	1184	1	10	10	NUM
ftr-353	1184	2	:	:	PUNCT
ftr-353	1184	3	si	si	PROPN
ftr-353	1184	4	c.	c.	PROPN
ftr-353	1184	5	nonqualified	nonqualifie	VERB
ftr-353	1184	6	deferred	defer	VERB
ftr-353	1184	7	compensation	compensation	NOUN
ftr-353	1184	8	,	,	PUNCT
ftr-353	1184	9	section	section	NOUN
ftr-353	1184	10	83	83	NUM
ftr-353	1184	11	,	,	PUNCT
ftr-353	1184	12	and	and	CCONJ
ftr-353	1184	13	stock	stock	NOUN
ftr-353	1184	14	options	option	NOUN
ftr-353	1184	15	1	1	NUM
ftr-353	1184	16	.	.	PUNCT
ftr-353	1185	1	my	my	PRON
ftr-353	1185	2	employer	employer	NOUN
ftr-353	1185	3	cheated	cheat	VERB
ftr-353	1185	4	on	on	ADP
ftr-353	1185	5	me	i	PRON
ftr-353	1185	6	(	(	PUNCT
ftr-353	1185	7	and	and	CCONJ
ftr-353	1185	8	a	a	DET
ftr-353	1185	9	lot	lot	NOUN
ftr-353	1185	10	of	of	ADP
ftr-353	1185	11	others	other	NOUN
ftr-353	1185	12	)	)	PUNCT
ftr-353	1186	1	but	but	CCONJ
ftr-353	1186	2	it	it	PRON
ftr-353	1186	3	’s	’	VERB
ftr-353	1186	4	still	still	ADV
ftr-353	1186	5	income	income	NOUN
ftr-353	1186	6	.	.	PUNCT
ftr-353	1187	1	gourley	gourley	PROPN
ftr-353	1187	2	v.	v.	PROPN
ftr-353	1187	3	united	united	PROPN
ftr-353	1187	4	states	states	PROPN
ftr-353	1187	5	,	,	PUNCT
ftr-353	1187	6	104	104	NUM
ftr-353	1187	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	1187	8	2009	2009	NUM
ftr-353	1187	9	-	-	SYM
ftr-353	1187	10	6119	6119	NUM
ftr-353	1187	11	(	(	PUNCT
ftr-353	1187	12	fed	fed	PROPN
ftr-353	1187	13	.	.	PUNCT
ftr-353	1188	1	cl	cl	NOUN
ftr-353	1188	2	.	.	PUNCT
ftr-353	1189	1	8/26/09	8/26/09	NUM
ftr-353	1189	2	)	)	PUNCT
ftr-353	1189	3	.	.	PUNCT
ftr-353	1190	1	the	the	DET
ftr-353	1190	2	taxpayer	taxpayer	NOUN
ftr-353	1190	3	,	,	PUNCT
ftr-353	1190	4	a	a	DET
ftr-353	1190	5	worldcom	worldcom	PROPN
ftr-353	1190	6	employee	employee	NOUN
ftr-353	1190	7	,	,	PUNCT
ftr-353	1190	8	exercised	exercise	VERB
ftr-353	1190	9	nonqualified	nonqualified	ADJ
ftr-353	1190	10	stock	stock	NOUN
ftr-353	1190	11	options	option	NOUN
ftr-353	1190	12	for	for	ADP
ftr-353	1190	13	90,300	90,300	NUM
ftr-353	1190	14	shares	share	NOUN
ftr-353	1190	15	of	of	ADP
ftr-353	1190	16	worldcom	worldcom	PROPN
ftr-353	1190	17	stock	stock	PROPN
ftr-353	1190	18	valued	value	VERB
ftr-353	1190	19	at	at	ADP
ftr-353	1190	20	$	$	SYM
ftr-353	1190	21	42,125	42,125	NUM
ftr-353	1190	22	per	per	ADP
ftr-353	1190	23	share	share	NOUN
ftr-353	1190	24	on	on	ADP
ftr-353	1190	25	january	january	PROPN
ftr-353	1190	26	28	28	NUM
ftr-353	1190	27	,	,	PUNCT
ftr-353	1190	28	2000	2000	NUM
ftr-353	1190	29	.	.	PUNCT
ftr-353	1191	1	the	the	DET
ftr-353	1191	2	value	value	NOUN
ftr-353	1191	3	of	of	ADP
ftr-353	1191	4	the	the	DET
ftr-353	1191	5	stock	stock	NOUN
ftr-353	1191	6	was	be	AUX
ftr-353	1191	7	reflected	reflect	VERB
ftr-353	1191	8	in	in	ADP
ftr-353	1191	9	a	a	DET
ftr-353	1191	10	w-2	w-2	NOUN
ftr-353	1191	11	issued	issue	VERB
ftr-353	1191	12	to	to	ADP
ftr-353	1191	13	the	the	DET
ftr-353	1191	14	taxpayer	taxpayer	NOUN
ftr-353	1191	15	by	by	ADP
ftr-353	1191	16	worldcom	worldcom	PROPN
ftr-353	1191	17	.	.	PUNCT
ftr-353	1192	1	the	the	DET
ftr-353	1192	2	taxpayer	taxpayer	NOUN
ftr-353	1192	3	disposed	dispose	VERB
ftr-353	1192	4	of	of	ADP
ftr-353	1192	5	the	the	DET
ftr-353	1192	6	stock	stock	NOUN
ftr-353	1192	7	during	during	ADP
ftr-353	1192	8	2000	2000	NUM
ftr-353	1192	9	and	and	CCONJ
ftr-353	1192	10	2001	2001	NUM
ftr-353	1192	11	.	.	PUNCT
ftr-353	1193	1	on	on	ADP
ftr-353	1193	2	june	june	PROPN
ftr-353	1193	3	25	25	NUM
ftr-353	1193	4	,	,	PUNCT
ftr-353	1193	5	2002	2002	NUM
ftr-353	1193	6	,	,	PUNCT
ftr-353	1193	7	worldcom	worldcom	PROPN
ftr-353	1193	8	announced	announce	VERB
ftr-353	1193	9	a	a	DET
ftr-353	1193	10	major	major	ADJ
ftr-353	1193	11	restatement	restatement	NOUN
ftr-353	1193	12	of	of	ADP
ftr-353	1193	13	its	its	PRON
ftr-353	1193	14	financials	financial	NOUN
ftr-353	1193	15	admitting	admit	VERB
ftr-353	1193	16	that	that	SCONJ
ftr-353	1193	17	because	because	SCONJ
ftr-353	1193	18	of	of	ADP
ftr-353	1193	19	fraudulent	fraudulent	ADJ
ftr-353	1193	20	accounting	accounting	NOUN
ftr-353	1193	21	practices	practice	NOUN
ftr-353	1193	22	it	it	PRON
ftr-353	1193	23	incurred	incur	VERB
ftr-353	1193	24	undisclosed	undisclosed	ADJ
ftr-353	1193	25	losses	loss	NOUN
ftr-353	1193	26	from	from	ADP
ftr-353	1193	27	2000	2000	NUM
ftr-353	1193	28	to	to	ADP
ftr-353	1193	29	2001	2001	NUM
ftr-353	1193	30	.	.	PUNCT
ftr-353	1194	1	the	the	DET
ftr-353	1194	2	taxpayer	taxpayer	NOUN
ftr-353	1194	3	thus	thus	ADV
ftr-353	1194	4	claimed	claim	VERB
ftr-353	1194	5	in	in	ADP
ftr-353	1194	6	a	a	DET
ftr-353	1194	7	refund	refund	NOUN
ftr-353	1194	8	action	action	NOUN
ftr-353	1194	9	that	that	SCONJ
ftr-353	1194	10	the	the	DET
ftr-353	1194	11	stock	stock	NOUN
ftr-353	1194	12	he	he	PRON
ftr-353	1194	13	received	receive	VERB
ftr-353	1194	14	in	in	ADP
ftr-353	1194	15	january	january	PROPN
ftr-353	1194	16	2000	2000	NUM
ftr-353	1194	17	was	be	AUX
ftr-353	1194	18	worth	worth	ADJ
ftr-353	1194	19	only	only	ADV
ftr-353	1194	20	$	$	SYM
ftr-353	1194	21	12.52	12.52	NUM
ftr-353	1194	22	per	per	ADP
ftr-353	1194	23	share	share	NOUN
ftr-353	1194	24	and	and	CCONJ
ftr-353	1194	25	that	that	SCONJ
ftr-353	1194	26	the	the	DET
ftr-353	1194	27	w-2	w-2	NOUN
ftr-353	1194	28	issued	issue	VERB
ftr-353	1194	29	by	by	ADP
ftr-353	1194	30	worldcom	worldcom	PROPN
ftr-353	1194	31	was	be	AUX
ftr-353	1194	32	grossly	grossly	ADV
ftr-353	1194	33	inflated	inflate	VERB
ftr-353	1194	34	.	.	PUNCT
ftr-353	1195	1	the	the	DET
ftr-353	1195	2	court	court	NOUN
ftr-353	1195	3	rejected	reject	VERB
ftr-353	1195	4	the	the	DET
ftr-353	1195	5	refund	refund	NOUN
ftr-353	1195	6	action	action	NOUN
ftr-353	1195	7	pointing	point	VERB
ftr-353	1195	8	out	out	ADP
ftr-353	1195	9	that	that	SCONJ
ftr-353	1195	10	the	the	DET
ftr-353	1195	11	known	know	VERB
ftr-353	1195	12	fair	fair	ADJ
ftr-353	1195	13	market	market	NOUN
ftr-353	1195	14	value	value	NOUN
ftr-353	1195	15	of	of	ADP
ftr-353	1195	16	the	the	DET
ftr-353	1195	17	worldcom	worldcom	PROPN
ftr-353	1195	18	stock	stock	NOUN
ftr-353	1195	19	on	on	ADP
ftr-353	1195	20	the	the	DET
ftr-353	1195	21	date	date	NOUN
ftr-353	1195	22	of	of	ADP
ftr-353	1195	23	the	the	DET
ftr-353	1195	24	taxpayer	taxpayer	NOUN
ftr-353	1195	25	’s	’s	PART
ftr-353	1195	26	exercise	exercise	NOUN
ftr-353	1195	27	formed	form	VERB
ftr-353	1195	28	the	the	DET
ftr-353	1195	29	basis	basis	NOUN
ftr-353	1195	30	of	of	ADP
ftr-353	1195	31	the	the	DET
ftr-353	1195	32	taxpayer	taxpayer	NOUN
ftr-353	1195	33	’s	’s	PART
ftr-353	1195	34	gross	gross	ADJ
ftr-353	1195	35	income	income	NOUN
ftr-353	1195	36	.	.	PUNCT
ftr-353	1196	1	the	the	DET
ftr-353	1196	2	court	court	NOUN
ftr-353	1196	3	pointed	point	VERB
ftr-353	1196	4	out	out	ADP
ftr-353	1196	5	that	that	SCONJ
ftr-353	1196	6	the	the	DET
ftr-353	1196	7	market	market	NOUN
ftr-353	1196	8	price	price	NOUN
ftr-353	1196	9	based	base	VERB
ftr-353	1196	10	on	on	ADP
ftr-353	1196	11	imperfect	imperfect	ADJ
ftr-353	1196	12	information	information	NOUN
ftr-353	1196	13	is	be	AUX
ftr-353	1196	14	nonetheless	nonetheless	ADV
ftr-353	1196	15	the	the	DET
ftr-353	1196	16	prevailing	prevail	VERB
ftr-353	1196	17	market	market	NOUN
ftr-353	1196	18	price	price	NOUN
ftr-353	1196	19	.	.	PUNCT
ftr-353	1197	1	d.	d.	PROPN
ftr-353	1197	2	individual	individual	PROPN
ftr-353	1197	3	retirement	retirement	PROPN
ftr-353	1197	4	accounts	account	VERB
ftr-353	1197	5	1	1	NUM
ftr-353	1197	6	.	.	PUNCT
ftr-353	1198	1	us	we	PRON
ftr-353	1198	2	weary	weary	ADJ
ftr-353	1198	3	70½+	70½+	NUM
ftr-353	1198	4	geriatrics	geriatric	NOUN
ftr-353	1198	5	do	do	AUX
ftr-353	1198	6	not	not	PART
ftr-353	1198	7	have	have	VERB
ftr-353	1198	8	to	to	PART
ftr-353	1198	9	take	take	VERB
ftr-353	1198	10	rmds	rmds	NOUN
ftr-353	1198	11	for	for	ADP
ftr-353	1198	12	the	the	DET
ftr-353	1198	13	2009	2009	NUM
ftr-353	1198	14	year	year	NOUN
ftr-353	1198	15	.	.	PUNCT
ftr-353	1199	1	wrera	wrera	NOUN
ftr-353	1199	2	,	,	PUNCT
ftr-353	1199	3	§	§	PROPN
ftr-353	1199	4	201	201	NUM
ftr-353	1199	5	,	,	PUNCT
ftr-353	1199	6	amends	amend	VERB
ftr-353	1199	7	code	code	PROPN
ftr-353	1199	8	§	§	PROPN
ftr-353	1199	9	401(a)(9	401(a)(9	PROPN
ftr-353	1199	10	)	)	PUNCT
ftr-353	1199	11	to	to	PART
ftr-353	1199	12	suspend	suspend	VERB
ftr-353	1199	13	required	require	VERB
ftr-353	1199	14	minimum	minimum	NOUN
ftr-353	1199	15	distributions	distribution	NOUN
ftr-353	1199	16	(	(	PUNCT
ftr-353	1199	17	“	"	PUNCT
ftr-353	1199	18	rmds	rmds	NOUN
ftr-353	1199	19	”	"	PUNCT
ftr-353	1199	20	)	)	PUNCT
ftr-353	1199	21	from	from	ADP
ftr-353	1199	22	401(k	401(k	PROPN
ftr-353	1199	23	)	)	PUNCT
ftr-353	1199	24	plans	plan	NOUN
ftr-353	1199	25	,	,	PUNCT
ftr-353	1199	26	iras	ira	NOUN
ftr-353	1199	27	and	and	CCONJ
ftr-353	1199	28	similar	similar	ADJ
ftr-353	1199	29	retirement	retirement	NOUN
ftr-353	1199	30	accounts	account	NOUN
ftr-353	1199	31	for	for	ADP
ftr-353	1199	32	2009	2009	NUM
ftr-353	1199	33	.	.	PUNCT
ftr-353	1200	1	rmds	rmds	NOUN
ftr-353	1200	2	for	for	ADP
ftr-353	1200	3	the	the	DET
ftr-353	1200	4	year	year	NOUN
ftr-353	1200	5	2008	2008	NUM
ftr-353	1200	6	were	be	AUX
ftr-353	1200	7	not	not	PART
ftr-353	1200	8	affected	affect	VERB
ftr-353	1200	9	,	,	PUNCT
ftr-353	1200	10	including	include	VERB
ftr-353	1200	11	rmds	rmds	NOUN
ftr-353	1200	12	for	for	ADP
ftr-353	1200	13	2008	2008	NUM
ftr-353	1200	14	that	that	PRON
ftr-353	1200	15	are	be	AUX
ftr-353	1200	16	permitted	permit	VERB
ftr-353	1200	17	to	to	PART
ftr-353	1200	18	be	be	AUX
ftr-353	1200	19	made	make	VERB
ftr-353	1200	20	in	in	ADP
ftr-353	1200	21	2009	2009	NUM
ftr-353	1200	22	by	by	ADP
ftr-353	1200	23	reason	reason	NOUN
ftr-353	1200	24	of	of	ADP
ftr-353	1200	25	an	an	DET
ftr-353	1200	26	individual	individual	NOUN
ftr-353	1200	27	’s	’s	PART
ftr-353	1200	28	required	require	VERB
ftr-353	1200	29	beginning	beginning	NOUN
ftr-353	1200	30	date	date	NOUN
ftr-353	1200	31	being	be	AUX
ftr-353	1200	32	4/1/09	4/1/09	NUM
ftr-353	1200	33	.	.	NOUN
ftr-353	1201	1	2	2	NUM
ftr-353	1201	2	.	.	X
ftr-353	1201	3	a	a	DET
ftr-353	1201	4	distribution	distribution	NOUN
ftr-353	1201	5	not	not	PART
ftr-353	1201	6	itself	itself	PRON
ftr-353	1201	7	subject	subject	ADJ
ftr-353	1201	8	to	to	ADP
ftr-353	1201	9	the	the	DET
ftr-353	1201	10	§	§	PROPN
ftr-353	1201	11	72(t	72(t	PROPN
ftr-353	1201	12	)	)	PUNCT
ftr-353	1201	13	penalty	penalty	NOUN
ftr-353	1201	14	tax	tax	NOUN
ftr-353	1201	15	does	do	AUX
ftr-353	1201	16	not	not	PART
ftr-353	1201	17	trigger	trigger	VERB
ftr-353	1201	18	a	a	DET
ftr-353	1201	19	modification	modification	NOUN
ftr-353	1201	20	of	of	ADP
ftr-353	1201	21	an	an	DET
ftr-353	1201	22	existing	exist	VERB
ftr-353	1201	23	series	series	NOUN
ftr-353	1201	24	of	of	ADP
ftr-353	1201	25	substantially	substantially	ADV
ftr-353	1201	26	equal	equal	ADJ
ftr-353	1201	27	periodic	periodic	ADJ
ftr-353	1201	28	payments	payment	NOUN
ftr-353	1201	29	.	.	PUNCT
ftr-353	1202	1	benz	benz	PROPN
ftr-353	1202	2	v.	v.	PROPN
ftr-353	1202	3	commissioner	commissioner	PROPN
ftr-353	1202	4	,	,	PUNCT
ftr-353	1202	5	132	132	NUM
ftr-353	1202	6	t.c	t.c	PROPN
ftr-353	1202	7	.	.	PUNCT
ftr-353	1203	1	no	no	INTJ
ftr-353	1203	2	.	.	NOUN
ftr-353	1203	3	15	15	NUM
ftr-353	1203	4	(	(	PUNCT
ftr-353	1203	5	5/11/09	5/11/09	NUM
ftr-353	1203	6	)	)	PUNCT
ftr-353	1203	7	.	.	PUNCT
ftr-353	1204	1	section	section	NOUN
ftr-353	1204	2	72(t)(2)(a)(iv	72(t)(2)(a)(iv	NUM
ftr-353	1204	3	)	)	PUNCT
ftr-353	1204	4	provides	provide	VERB
ftr-353	1204	5	an	an	DET
ftr-353	1204	6	exception	exception	NOUN
ftr-353	1204	7	from	from	ADP
ftr-353	1204	8	the	the	DET
ftr-353	1204	9	10	10	NUM
ftr-353	1204	10	percent	percent	NOUN
ftr-353	1204	11	penalty	penalty	NOUN
ftr-353	1204	12	tax	tax	NOUN
ftr-353	1204	13	on	on	ADP
ftr-353	1204	14	premature	premature	ADJ
ftr-353	1204	15	ira	ira	PROPN
ftr-353	1204	16	distributions	distribution	NOUN
ftr-353	1204	17	for	for	ADP
ftr-353	1204	18	distributions	distribution	NOUN
ftr-353	1204	19	that	that	PRON
ftr-353	1204	20	are	be	AUX
ftr-353	1204	21	part	part	NOUN
ftr-353	1204	22	of	of	ADP
ftr-353	1204	23	a	a	DET
ftr-353	1204	24	series	series	NOUN
ftr-353	1204	25	of	of	ADP
ftr-353	1204	26	substantially	substantially	ADV
ftr-353	1204	27	equal	equal	ADJ
ftr-353	1204	28	periodic	periodic	ADJ
ftr-353	1204	29	payments	payment	NOUN
ftr-353	1204	30	made	make	VERB
ftr-353	1204	31	for	for	ADP
ftr-353	1204	32	the	the	DET
ftr-353	1204	33	life	life	NOUN
ftr-353	1204	34	of	of	ADP
ftr-353	1204	35	the	the	DET
ftr-353	1204	36	owner	owner	NOUN
ftr-353	1204	37	of	of	ADP
ftr-353	1204	38	an	an	DET
ftr-353	1204	39	ira	ira	PROPN
ftr-353	1204	40	(	(	PUNCT
ftr-353	1204	41	or	or	CCONJ
ftr-353	1204	42	the	the	DET
ftr-353	1204	43	joint	joint	ADJ
ftr-353	1204	44	lives	life	NOUN
ftr-353	1204	45	of	of	ADP
ftr-353	1204	46	the	the	DET
ftr-353	1204	47	owner	owner	NOUN
ftr-353	1204	48	and	and	CCONJ
ftr-353	1204	49	a	a	DET
ftr-353	1204	50	designated	designate	VERB
ftr-353	1204	51	beneficiary	beneficiary	NOUN
ftr-353	1204	52	)	)	PUNCT
ftr-353	1204	53	.	.	PUNCT
ftr-353	1205	1	however	however	ADV
ftr-353	1205	2	,	,	PUNCT
ftr-353	1205	3	if	if	SCONJ
ftr-353	1205	4	the	the	DET
ftr-353	1205	5	series	series	NOUN
ftr-353	1205	6	of	of	ADP
ftr-353	1205	7	substantially	substantially	ADV
ftr-353	1205	8	equal	equal	ADJ
ftr-353	1205	9	periodic	periodic	ADJ
ftr-353	1205	10	payments	payment	NOUN
ftr-353	1205	11	is	be	AUX
ftr-353	1205	12	modified	modify	VERB
ftr-353	1205	13	within	within	ADP
ftr-353	1205	14	5	5	NUM
ftr-353	1205	15	years	year	NOUN
ftr-353	1205	16	of	of	ADP
ftr-353	1205	17	the	the	DET
ftr-353	1205	18	date	date	NOUN
ftr-353	1205	19	of	of	ADP
ftr-353	1205	20	the	the	DET
ftr-353	1205	21	first	first	ADJ
ftr-353	1205	22	distribution	distribution	NOUN
ftr-353	1205	23	(	(	PUNCT
ftr-353	1205	24	other	other	ADJ
ftr-353	1205	25	than	than	ADP
ftr-353	1205	26	by	by	ADP
ftr-353	1205	27	reason	reason	NOUN
ftr-353	1205	28	of	of	ADP
ftr-353	1205	29	death	death	NOUN
ftr-353	1205	30	or	or	CCONJ
ftr-353	1205	31	disability	disability	NOUN
ftr-353	1205	32	)	)	PUNCT
ftr-353	1205	33	,	,	PUNCT
ftr-353	1205	34	or	or	CCONJ
ftr-353	1205	35	before	before	SCONJ
ftr-353	1205	36	the	the	DET
ftr-353	1205	37	employee	employee	NOUN
ftr-353	1205	38	has	have	AUX
ftr-353	1205	39	attained	attain	VERB
ftr-353	1205	40	age	age	NOUN
ftr-353	1205	41	59	59	NUM
ftr-353	1205	42	-	-	PUNCT
ftr-353	1205	43	1/2	1/2	NUM
ftr-353	1205	44	,	,	PUNCT
ftr-353	1205	45	the	the	DET
ftr-353	1205	46	10	10	NUM
ftr-353	1205	47	percent	percent	NOUN
ftr-353	1205	48	penalty	penalty	NOUN
ftr-353	1205	49	tax	tax	NOUN
ftr-353	1205	50	is	be	AUX
ftr-353	1205	51	imposed	impose	VERB
ftr-353	1205	52	retroactively	retroactively	ADV
ftr-353	1205	53	on	on	ADP
ftr-353	1205	54	prior	prior	ADJ
ftr-353	1205	55	distributions	distribution	NOUN
ftr-353	1205	56	made	make	VERB
ftr-353	1205	57	before	before	SCONJ
ftr-353	1205	58	the	the	DET
ftr-353	1205	59	taxpayer	taxpayer	NOUN
ftr-353	1205	60	attains	attain	VERB
ftr-353	1205	61	age	age	NOUN
ftr-353	1205	62	59	59	NUM
ftr-353	1205	63	-	-	PUNCT
ftr-353	1205	64	1/2	1/2	NUM
ftr-353	1205	65	,	,	PUNCT
ftr-353	1205	66	plus	plus	CCONJ
ftr-353	1205	67	interest	interest	NOUN
ftr-353	1205	68	.	.	PUNCT
ftr-353	1206	1	within	within	ADP
ftr-353	1206	2	five	five	NUM
ftr-353	1206	3	years	year	NOUN
ftr-353	1206	4	of	of	ADP
ftr-353	1206	5	making	make	VERB
ftr-353	1206	6	an	an	DET
ftr-353	1206	7	election	election	NOUN
ftr-353	1206	8	to	to	PART
ftr-353	1206	9	receive	receive	VERB
ftr-353	1206	10	distributions	distribution	NOUN
ftr-353	1206	11	from	from	ADP
ftr-353	1206	12	her	her	PRON
ftr-353	1206	13	ira	ira	PROPN
ftr-353	1206	14	in	in	ADP
ftr-353	1206	15	a	a	DET
ftr-353	1206	16	series	series	NOUN
ftr-353	1206	17	of	of	ADP
ftr-353	1206	18	substantially	substantially	ADV
ftr-353	1206	19	equal	equal	ADJ
ftr-353	1206	20	periodic	periodic	ADJ
ftr-353	1206	21	payments	payment	NOUN
ftr-353	1206	22	before	before	ADP
ftr-353	1206	23	attaining	attain	VERB
ftr-353	1206	24	age	age	NOUN
ftr-353	1206	25	59	59	NUM
ftr-353	1206	26	-	-	PUNCT
ftr-353	1206	27	1/2	1/2	NUM
ftr-353	1206	28	,	,	PUNCT
ftr-353	1206	29	the	the	DET
ftr-353	1206	30	taxpayer	taxpayer	NOUN
ftr-353	1206	31	withdrew	withdraw	VERB
ftr-353	1206	32	additional	additional	ADJ
ftr-353	1206	33	amounts	amount	NOUN
ftr-353	1206	34	to	to	PART
ftr-353	1206	35	pay	pay	VERB
ftr-353	1206	36	qualified	qualified	ADJ
ftr-353	1206	37	higher	high	ADJ
ftr-353	1206	38	education	education	NOUN
ftr-353	1206	39	2010	2010	NUM
ftr-353	1206	40	]	]	PUNCT
ftr-353	1206	41	recent	recent	ADJ
ftr-353	1206	42	developments	development	NOUN
ftr-353	1206	43	in	in	ADP
ftr-353	1206	44	federal	federal	ADJ
ftr-353	1206	45	income	income	NOUN
ftr-353	1206	46	taxation	taxation	NOUN
ftr-353	1206	47	140	140	NUM
ftr-353	1206	48	expenses	expense	NOUN
ftr-353	1206	49	as	as	SCONJ
ftr-353	1206	50	defined	define	VERB
ftr-353	1206	51	in	in	ADP
ftr-353	1206	52	§	§	PROPN
ftr-353	1206	53	72(t)(7	72(t)(7	NUM
ftr-353	1206	54	)	)	PUNCT
ftr-353	1206	55	relating	relate	VERB
ftr-353	1206	56	to	to	ADP
ftr-353	1206	57	her	her	PRON
ftr-353	1206	58	son	son	NOUN
ftr-353	1206	59	’s	’s	PART
ftr-353	1206	60	college	college	NOUN
ftr-353	1206	61	expenses	expense	NOUN
ftr-353	1206	62	.	.	PUNCT
ftr-353	1207	1	the	the	DET
ftr-353	1207	2	tax	tax	NOUN
ftr-353	1207	3	court	court	NOUN
ftr-353	1207	4	(	(	PUNCT
ftr-353	1207	5	judge	judge	NOUN
ftr-353	1207	6	goeke	goeke	ADJ
ftr-353	1207	7	)	)	PUNCT
ftr-353	1207	8	held	hold	VERB
ftr-353	1207	9	that	that	SCONJ
ftr-353	1207	10	a	a	DET
ftr-353	1207	11	distribution	distribution	NOUN
ftr-353	1207	12	that	that	PRON
ftr-353	1207	13	satisfies	satisfy	VERB
ftr-353	1207	14	the	the	DET
ftr-353	1207	15	statutory	statutory	ADJ
ftr-353	1207	16	exception	exception	NOUN
ftr-353	1207	17	to	to	ADP
ftr-353	1207	18	the	the	DET
ftr-353	1207	19	penalty	penalty	NOUN
ftr-353	1207	20	tax	tax	NOUN
ftr-353	1207	21	on	on	ADP
ftr-353	1207	22	premature	premature	ADJ
ftr-353	1207	23	withdrawals	withdrawal	NOUN
ftr-353	1207	24	under	under	ADP
ftr-353	1207	25	§	§	PROPN
ftr-353	1207	26	72(t)(2)(e	72(t)(2)(e	NOUN
ftr-353	1207	27	)	)	PUNCT
ftr-353	1207	28	for	for	ADP
ftr-353	1207	29	payment	payment	NOUN
ftr-353	1207	30	of	of	ADP
ftr-353	1207	31	higher	high	ADJ
ftr-353	1207	32	education	education	NOUN
ftr-353	1207	33	expenses	expense	NOUN
ftr-353	1207	34	is	be	AUX
ftr-353	1207	35	not	not	PART
ftr-353	1207	36	a	a	DET
ftr-353	1207	37	modification	modification	NOUN
ftr-353	1207	38	of	of	ADP
ftr-353	1207	39	a	a	DET
ftr-353	1207	40	series	series	NOUN
ftr-353	1207	41	of	of	ADP
ftr-353	1207	42	substantially	substantially	ADV
ftr-353	1207	43	equal	equal	ADJ
ftr-353	1207	44	periodic	periodic	ADJ
ftr-353	1207	45	payments	payment	NOUN
ftr-353	1207	46	.	.	PUNCT
ftr-353	1208	1	such	such	DET
ftr-353	1208	2	a	a	DET
ftr-353	1208	3	withdrawal	withdrawal	NOUN
ftr-353	1208	4	does	do	AUX
ftr-353	1208	5	not	not	PART
ftr-353	1208	6	trigger	trigger	VERB
ftr-353	1208	7	the	the	DET
ftr-353	1208	8	§	§	PROPN
ftr-353	1208	9	72(t	72(t	PROPN
ftr-353	1208	10	)	)	PUNCT
ftr-353	1208	11	penalty	penalty	NOUN
ftr-353	1208	12	tax	tax	NOUN
ftr-353	1208	13	where	where	SCONJ
ftr-353	1208	14	the	the	DET
ftr-353	1208	15	taxpayer	taxpayer	NOUN
ftr-353	1208	16	receives	receive	VERB
ftr-353	1208	17	the	the	DET
ftr-353	1208	18	distribution	distribution	NOUN
ftr-353	1208	19	within	within	ADP
ftr-353	1208	20	5	5	NUM
ftr-353	1208	21	years	year	NOUN
ftr-353	1208	22	after	after	SCONJ
ftr-353	1208	23	the	the	DET
ftr-353	1208	24	taxpayer	taxpayer	NOUN
ftr-353	1208	25	begins	begin	VERB
ftr-353	1208	26	receiving	receive	VERB
ftr-353	1208	27	distributions	distribution	NOUN
ftr-353	1208	28	under	under	ADP
ftr-353	1208	29	a	a	DET
ftr-353	1208	30	series	series	NOUN
ftr-353	1208	31	of	of	ADP
ftr-353	1208	32	substantially	substantially	ADV
ftr-353	1208	33	equal	equal	ADJ
ftr-353	1208	34	periodic	periodic	ADJ
ftr-353	1208	35	payments	payment	NOUN
ftr-353	1208	36	.	.	PUNCT
ftr-353	1209	1	v.	v.	ADP
ftr-353	1209	2	personal	personal	ADJ
ftr-353	1209	3	income	income	NOUN
ftr-353	1209	4	and	and	CCONJ
ftr-353	1209	5	deductions	deduction	NOUN
ftr-353	1209	6	a.	a.	NOUN
ftr-353	1209	7	rates	rate	NOUN
ftr-353	1209	8	there	there	PRON
ftr-353	1209	9	were	be	VERB
ftr-353	1209	10	no	no	DET
ftr-353	1209	11	significant	significant	ADJ
ftr-353	1209	12	developments	development	NOUN
ftr-353	1209	13	regarding	regard	VERB
ftr-353	1209	14	this	this	DET
ftr-353	1209	15	topic	topic	NOUN
ftr-353	1209	16	during	during	ADP
ftr-353	1209	17	2009	2009	NUM
ftr-353	1209	18	,	,	PUNCT
ftr-353	1209	19	but	but	CCONJ
ftr-353	1209	20	there	there	PRON
ftr-353	1209	21	might	might	AUX
ftr-353	1209	22	be	be	AUX
ftr-353	1209	23	in	in	ADP
ftr-353	1209	24	2010	2010	NUM
ftr-353	1209	25	.	.	PUNCT
ftr-353	1210	1	b.	b.	PROPN
ftr-353	1210	2	miscellaneous	miscellaneous	ADJ
ftr-353	1210	3	income	income	NOUN
ftr-353	1210	4	1	1	X
ftr-353	1210	5	.	.	PUNCT
ftr-353	1211	1	helping	help	VERB
ftr-353	1211	2	the	the	DET
ftr-353	1211	3	unemployed	unemployed	ADJ
ftr-353	1211	4	.	.	PUNCT
ftr-353	1212	1	the	the	DET
ftr-353	1212	2	2009	2009	NUM
ftr-353	1212	3	arra	arra	PROPN
ftr-353	1212	4	,	,	PUNCT
ftr-353	1212	5	1107(a	1107(a	NUM
ftr-353	1212	6	)	)	PUNCT
ftr-353	1212	7	,	,	PUNCT
ftr-353	1212	8	amended	amend	VERB
ftr-353	1212	9	code	code	NOUN
ftr-353	1212	10	§	§	PROPN
ftr-353	1212	11	85	85	NUM
ftr-353	1212	12	to	to	PART
ftr-353	1212	13	provide	provide	VERB
ftr-353	1212	14	an	an	DET
ftr-353	1212	15	exclusion	exclusion	NOUN
ftr-353	1212	16	for	for	ADP
ftr-353	1212	17	up	up	ADP
ftr-353	1212	18	to	to	PART
ftr-353	1212	19	$	$	SYM
ftr-353	1212	20	2,400	2,400	NUM
ftr-353	1212	21	of	of	ADP
ftr-353	1212	22	unemployment	unemployment	NOUN
ftr-353	1212	23	compensation	compensation	NOUN
ftr-353	1212	24	received	receive	VERB
ftr-353	1212	25	by	by	ADP
ftr-353	1212	26	an	an	DET
ftr-353	1212	27	individual	individual	NOUN
ftr-353	1212	28	in	in	ADP
ftr-353	1212	29	2009	2009	NUM
ftr-353	1212	30	.	.	PUNCT
ftr-353	1213	1	2	2	X
ftr-353	1213	2	.	.	X
ftr-353	1213	3	judge	judge	NOUN
ftr-353	1213	4	gale	gale	PROPN
ftr-353	1213	5	rescues	rescue	VERB
ftr-353	1213	6	a	a	DET
ftr-353	1213	7	taxpayer	taxpayer	NOUN
ftr-353	1213	8	who	who	PRON
ftr-353	1213	9	was	be	AUX
ftr-353	1213	10	trying	try	VERB
ftr-353	1213	11	to	to	PART
ftr-353	1213	12	rely	rely	VERB
ftr-353	1213	13	on	on	ADP
ftr-353	1213	14	the	the	DET
ftr-353	1213	15	wrong	wrong	ADJ
ftr-353	1213	16	exclusionary	exclusionary	ADJ
ftr-353	1213	17	rule	rule	NOUN
ftr-353	1213	18	.	.	PUNCT
ftr-353	1214	1	watts	watts	PROPN
ftr-353	1214	2	v.	v.	PROPN
ftr-353	1214	3	commissioner	commissioner	PROPN
ftr-353	1214	4	,	,	PUNCT
ftr-353	1214	5	t.c	t.c	PROPN
ftr-353	1214	6	.	.	PROPN
ftr-353	1214	7	memo	memo	NOUN
ftr-353	1214	8	.	.	PUNCT
ftr-353	1215	1	2009	2009	NUM
ftr-353	1215	2	-	-	SYM
ftr-353	1215	3	103	103	NUM
ftr-353	1215	4	(	(	PUNCT
ftr-353	1215	5	5/18/09	5/18/09	NUM
ftr-353	1215	6	)	)	PUNCT
ftr-353	1215	7	.	.	PUNCT
ftr-353	1216	1	the	the	DET
ftr-353	1216	2	taxpayer	taxpayer	NOUN
ftr-353	1216	3	was	be	AUX
ftr-353	1216	4	injured	injure	VERB
ftr-353	1216	5	in	in	ADP
ftr-353	1216	6	an	an	DET
ftr-353	1216	7	automobile	automobile	NOUN
ftr-353	1216	8	accident	accident	NOUN
ftr-353	1216	9	with	with	ADP
ftr-353	1216	10	an	an	DET
ftr-353	1216	11	uninsured	uninsured	ADJ
ftr-353	1216	12	motorist	motorist	NOUN
ftr-353	1216	13	,	,	PUNCT
ftr-353	1216	14	but	but	CCONJ
ftr-353	1216	15	her	her	PRON
ftr-353	1216	16	insurance	insurance	NOUN
ftr-353	1216	17	company	company	NOUN
ftr-353	1216	18	denied	deny	VERB
ftr-353	1216	19	coverage	coverage	NOUN
ftr-353	1216	20	under	under	ADP
ftr-353	1216	21	one	one	NUM
ftr-353	1216	22	of	of	ADP
ftr-353	1216	23	the	the	DET
ftr-353	1216	24	two	two	NUM
ftr-353	1216	25	policies	policy	NOUN
ftr-353	1216	26	issued	issue	VERB
ftr-353	1216	27	to	to	ADP
ftr-353	1216	28	the	the	DET
ftr-353	1216	29	taxpayer	taxpayer	NOUN
ftr-353	1216	30	and	and	CCONJ
ftr-353	1216	31	her	her	PRON
ftr-353	1216	32	husband	husband	NOUN
ftr-353	1216	33	,	,	PUNCT
ftr-353	1216	34	relying	rely	VERB
ftr-353	1216	35	on	on	ADP
ftr-353	1216	36	antistacking	antistacke	VERB
ftr-353	1216	37	provisions	provision	NOUN
ftr-353	1216	38	in	in	ADP
ftr-353	1216	39	the	the	DET
ftr-353	1216	40	contracts	contract	NOUN
ftr-353	1216	41	.	.	PUNCT
ftr-353	1217	1	eventually	eventually	ADV
ftr-353	1217	2	,	,	PUNCT
ftr-353	1217	3	as	as	ADP
ftr-353	1217	4	a	a	DET
ftr-353	1217	5	result	result	NOUN
ftr-353	1217	6	of	of	ADP
ftr-353	1217	7	the	the	DET
ftr-353	1217	8	settlement	settlement	NOUN
ftr-353	1217	9	of	of	ADP
ftr-353	1217	10	a	a	DET
ftr-353	1217	11	class	class	NOUN
ftr-353	1217	12	action	action	NOUN
ftr-353	1217	13	suit	suit	NOUN
ftr-353	1217	14	against	against	ADP
ftr-353	1217	15	her	her	PRON
ftr-353	1217	16	automobile	automobile	NOUN
ftr-353	1217	17	insurance	insurance	NOUN
ftr-353	1217	18	company	company	NOUN
ftr-353	1217	19	,	,	PUNCT
ftr-353	1217	20	she	she	PRON
ftr-353	1217	21	received	receive	VERB
ftr-353	1217	22	a	a	DET
ftr-353	1217	23	damage	damage	NOUN
ftr-353	1217	24	award	award	NOUN
ftr-353	1217	25	.	.	PUNCT
ftr-353	1218	1	both	both	CCONJ
ftr-353	1218	2	the	the	DET
ftr-353	1218	3	taxpayer	taxpayer	NOUN
ftr-353	1218	4	and	and	CCONJ
ftr-353	1218	5	the	the	DET
ftr-353	1218	6	irs	irs	PROPN
ftr-353	1218	7	argued	argue	VERB
ftr-353	1218	8	the	the	DET
ftr-353	1218	9	case	case	NOUN
ftr-353	1218	10	on	on	ADP
ftr-353	1218	11	the	the	DET
ftr-353	1218	12	basis	basis	NOUN
ftr-353	1218	13	of	of	ADP
ftr-353	1218	14	the	the	DET
ftr-353	1218	15	applicability	applicability	NOUN
ftr-353	1218	16	of	of	ADP
ftr-353	1218	17	§	§	PROPN
ftr-353	1218	18	104(a)(2	104(a)(2	NUM
ftr-353	1218	19	)	)	PUNCT
ftr-353	1218	20	.	.	PUNCT
ftr-353	1219	1	judge	judge	PROPN
ftr-353	1219	2	gale	gale	PROPN
ftr-353	1219	3	held	hold	VERB
ftr-353	1219	4	that	that	SCONJ
ftr-353	1219	5	because	because	SCONJ
ftr-353	1219	6	the	the	DET
ftr-353	1219	7	damage	damage	NOUN
ftr-353	1219	8	award	award	NOUN
ftr-353	1219	9	was	be	AUX
ftr-353	1219	10	not	not	PART
ftr-353	1219	11	received	receive	VERB
ftr-353	1219	12	with	with	ADP
ftr-353	1219	13	respect	respect	NOUN
ftr-353	1219	14	to	to	ADP
ftr-353	1219	15	“	"	PUNCT
ftr-353	1219	16	tort	tort	VERB
ftr-353	1219	17	or	or	CCONJ
ftr-353	1219	18	type	type	NOUN
ftr-353	1219	19	rights	right	NOUN
ftr-353	1219	20	,	,	PUNCT
ftr-353	1219	21	”	"	PUNCT
ftr-353	1219	22	it	it	PRON
ftr-353	1219	23	was	be	AUX
ftr-353	1219	24	not	not	PART
ftr-353	1219	25	excludable	excludable	ADJ
ftr-353	1219	26	under	under	ADP
ftr-353	1219	27	§	§	PROPN
ftr-353	1219	28	104(a)(2	104(a)(2	NUM
ftr-353	1219	29	)	)	PUNCT
ftr-353	1219	30	.	.	PUNCT
ftr-353	1220	1	however	however	ADV
ftr-353	1220	2	,	,	PUNCT
ftr-353	1220	3	notwithstanding	notwithstanding	ADP
ftr-353	1220	4	the	the	DET
ftr-353	1220	5	taxpayer	taxpayer	NOUN
ftr-353	1220	6	’s	’s	PART
ftr-353	1220	7	apparent	apparent	ADJ
ftr-353	1220	8	failure	failure	NOUN
ftr-353	1220	9	to	to	PART
ftr-353	1220	10	raise	raise	VERB
ftr-353	1220	11	the	the	DET
ftr-353	1220	12	argument	argument	NOUN
ftr-353	1220	13	,	,	PUNCT
ftr-353	1220	14	the	the	DET
ftr-353	1220	15	damages	damage	NOUN
ftr-353	1220	16	were	be	AUX
ftr-353	1220	17	excludable	excludable	ADJ
ftr-353	1220	18	under	under	ADP
ftr-353	1220	19	§	§	PROPN
ftr-353	1220	20	104(a)(3	104(a)(3	NUM
ftr-353	1220	21	)	)	PUNCT
ftr-353	1220	22	as	as	ADP
ftr-353	1220	23	an	an	DET
ftr-353	1220	24	amount	amount	NOUN
ftr-353	1220	25	received	receive	VERB
ftr-353	1220	26	through	through	ADP
ftr-353	1220	27	accident	accident	NOUN
ftr-353	1220	28	or	or	CCONJ
ftr-353	1220	29	health	health	NOUN
ftr-353	1220	30	insurance	insurance	NOUN
ftr-353	1220	31	for	for	ADP
ftr-353	1220	32	personal	personal	ADJ
ftr-353	1220	33	injuries	injury	NOUN
ftr-353	1220	34	or	or	CCONJ
ftr-353	1220	35	sickness	sickness	NOUN
ftr-353	1220	36	.	.	PUNCT
ftr-353	1221	1	to	to	PART
ftr-353	1221	2	be	be	AUX
ftr-353	1221	3	eligible	eligible	ADJ
ftr-353	1221	4	to	to	PART
ftr-353	1221	5	receive	receive	VERB
ftr-353	1221	6	damages	damage	NOUN
ftr-353	1221	7	the	the	DET
ftr-353	1221	8	taxpayer	taxpayer	NOUN
ftr-353	1221	9	was	be	AUX
ftr-353	1221	10	required	require	VERB
ftr-353	1221	11	to	to	PART
ftr-353	1221	12	have	have	AUX
ftr-353	1221	13	been	be	AUX
ftr-353	1221	14	(	(	PUNCT
ftr-353	1221	15	1	1	X
ftr-353	1221	16	)	)	PUNCT
ftr-353	1221	17	insured	insure	VERB
ftr-353	1221	18	under	under	ADP
ftr-353	1221	19	multiple	multiple	ADJ
ftr-353	1221	20	insurance	insurance	NOUN
ftr-353	1221	21	policies	policy	NOUN
ftr-353	1221	22	purchased	purchase	VERB
ftr-353	1221	23	from	from	ADP
ftr-353	1221	24	the	the	DET
ftr-353	1221	25	same	same	ADJ
ftr-353	1221	26	company	company	NOUN
ftr-353	1221	27	with	with	ADP
ftr-353	1221	28	uninsured	uninsured	ADJ
ftr-353	1221	29	motorist	motorist	NOUN
ftr-353	1221	30	coverage	coverage	NOUN
ftr-353	1221	31	,	,	PUNCT
ftr-353	1221	32	(	(	PUNCT
ftr-353	1221	33	2	2	X
ftr-353	1221	34	)	)	PUNCT
ftr-353	1221	35	injured	injure	VERB
ftr-353	1221	36	through	through	ADP
ftr-353	1221	37	the	the	DET
ftr-353	1221	38	fault	fault	NOUN
ftr-353	1221	39	of	of	ADP
ftr-353	1221	40	an	an	DET
ftr-353	1221	41	uninsured	uninsured	ADJ
ftr-353	1221	42	motorist	motorist	NOUN
ftr-353	1221	43	,	,	PUNCT
ftr-353	1221	44	and	and	CCONJ
ftr-353	1221	45	(	(	PUNCT
ftr-353	1221	46	3	3	X
ftr-353	1221	47	)	)	PUNCT
ftr-353	1221	48	denied	deny	VERB
ftr-353	1221	49	payment	payment	NOUN
ftr-353	1221	50	under	under	ADP
ftr-353	1221	51	one	one	NUM
ftr-353	1221	52	of	of	ADP
ftr-353	1221	53	the	the	DET
ftr-353	1221	54	policies	policy	NOUN
ftr-353	1221	55	while	while	SCONJ
ftr-353	1221	56	receiving	receive	VERB
ftr-353	1221	57	payment	payment	NOUN
ftr-353	1221	58	under	under	ADP
ftr-353	1221	59	another	another	PRON
ftr-353	1221	60	.	.	PUNCT
ftr-353	1222	1	these	these	DET
ftr-353	1222	2	prerequisites	prerequisite	NOUN
ftr-353	1222	3	establish	establish	VERB
ftr-353	1222	4	that	that	SCONJ
ftr-353	1222	5	the	the	DET
ftr-353	1222	6	taxpayer	taxpayer	NOUN
ftr-353	1222	7	received	receive	VERB
ftr-353	1222	8	the	the	DET
ftr-353	1222	9	settlement	settlement	NOUN
ftr-353	1222	10	payment	payment	NOUN
ftr-353	1222	11	“	"	PUNCT
ftr-353	1222	12	through	through	ADP
ftr-353	1222	13	”	"	PUNCT
ftr-353	1222	14	accident	accident	NOUN
ftr-353	1222	15	insurance	insurance	NOUN
ftr-353	1222	16	,	,	PUNCT
ftr-353	1222	17	or	or	CCONJ
ftr-353	1222	18	under	under	ADP
ftr-353	1222	19	such	such	DET
ftr-353	1222	20	a	a	DET
ftr-353	1222	21	policy	policy	NOUN
ftr-353	1222	22	,	,	PUNCT
ftr-353	1222	23	for	for	ADP
ftr-353	1222	24	purposes	purpose	NOUN
ftr-353	1222	25	of	of	ADP
ftr-353	1222	26	§	§	PROPN
ftr-353	1222	27	104(a)(3	104(a)(3	NUM
ftr-353	1222	28	)	)	PUNCT
ftr-353	1222	29	.	.	PUNCT
ftr-353	1223	1	judge	judge	PROPN
ftr-353	1223	2	gale	gale	PROPN
ftr-353	1223	3	rejected	reject	VERB
ftr-353	1223	4	the	the	DET
ftr-353	1223	5	irs	irs	PROPN
ftr-353	1223	6	’s	’s	PART
ftr-353	1223	7	argument	argument	NOUN
ftr-353	1223	8	that	that	SCONJ
ftr-353	1223	9	because	because	SCONJ
ftr-353	1223	10	the	the	DET
ftr-353	1223	11	class	class	NOUN
ftr-353	1223	12	action	action	NOUN
ftr-353	1223	13	lawsuit	lawsuit	NOUN
ftr-353	1223	14	involved	involve	VERB
ftr-353	1223	15	numerous	numerous	ADJ
ftr-353	1223	16	claims	claim	NOUN
ftr-353	1223	17	beyond	beyond	ADP
ftr-353	1223	18	those	those	PRON
ftr-353	1223	19	premised	premise	VERB
ftr-353	1223	20	on	on	ADP
ftr-353	1223	21	personal	personal	ADJ
ftr-353	1223	22	141	141	NUM
ftr-353	1223	23	florida	florida	PROPN
ftr-353	1223	24	tax	tax	NOUN
ftr-353	1223	25	review	review	NOUN
ftr-353	1223	26	[	[	X
ftr-353	1223	27	vol	vol	NOUN
ftr-353	1223	28	.	.	PUNCT
ftr-353	1224	1	10	10	NUM
ftr-353	1224	2	:	:	PUNCT
ftr-353	1224	3	si	si	PROPN
ftr-353	1224	4	injury	injury	NOUN
ftr-353	1224	5	(	(	PUNCT
ftr-353	1224	6	e.g.	e.g.	ADV
ftr-353	1224	7	,	,	PUNCT
ftr-353	1224	8	breach	breach	NOUN
ftr-353	1224	9	of	of	ADP
ftr-353	1224	10	contract	contract	NOUN
ftr-353	1224	11	,	,	PUNCT
ftr-353	1224	12	breach	breach	NOUN
ftr-353	1224	13	of	of	ADP
ftr-353	1224	14	covenant	covenant	NOUN
ftr-353	1224	15	of	of	ADP
ftr-353	1224	16	good	good	ADJ
ftr-353	1224	17	faith	faith	NOUN
ftr-353	1224	18	and	and	CCONJ
ftr-353	1224	19	fair	fair	ADJ
ftr-353	1224	20	dealing	dealing	NOUN
ftr-353	1224	21	,	,	PUNCT
ftr-353	1224	22	fraud	fraud	NOUN
ftr-353	1224	23	,	,	PUNCT
ftr-353	1224	24	etc	etc	X
ftr-353	1224	25	.	.	X
ftr-353	1224	26	)	)	PUNCT
ftr-353	1224	27	and	and	CCONJ
ftr-353	1224	28	sought	seek	VERB
ftr-353	1224	29	compensatory	compensatory	ADJ
ftr-353	1224	30	damages	damage	NOUN
ftr-353	1224	31	,	,	PUNCT
ftr-353	1224	32	treble	treble	ADJ
ftr-353	1224	33	damages	damage	NOUN
ftr-353	1224	34	,	,	PUNCT
ftr-353	1224	35	punitive	punitive	ADJ
ftr-353	1224	36	damages	damage	NOUN
ftr-353	1224	37	,	,	PUNCT
ftr-353	1224	38	and	and	CCONJ
ftr-353	1224	39	interest	interest	NOUN
ftr-353	1224	40	,	,	PUNCT
ftr-353	1224	41	and	and	CCONJ
ftr-353	1224	42	because	because	SCONJ
ftr-353	1224	43	the	the	DET
ftr-353	1224	44	settlement	settlement	NOUN
ftr-353	1224	45	agreement	agreement	NOUN
ftr-353	1224	46	did	do	AUX
ftr-353	1224	47	not	not	PART
ftr-353	1224	48	expressly	expressly	ADV
ftr-353	1224	49	allocate	allocate	VERB
ftr-353	1224	50	any	any	DET
ftr-353	1224	51	portion	portion	NOUN
ftr-353	1224	52	of	of	ADP
ftr-353	1224	53	the	the	DET
ftr-353	1224	54	payment	payment	NOUN
ftr-353	1224	55	to	to	ADP
ftr-353	1224	56	personal	personal	ADJ
ftr-353	1224	57	injury	injury	NOUN
ftr-353	1224	58	and	and	CCONJ
ftr-353	1224	59	the	the	DET
ftr-353	1224	60	taxpayer	taxpayer	NOUN
ftr-353	1224	61	executed	execute	VERB
ftr-353	1224	62	a	a	DET
ftr-353	1224	63	general	general	ADJ
ftr-353	1224	64	release	release	NOUN
ftr-353	1224	65	of	of	ADP
ftr-353	1224	66	all	all	DET
ftr-353	1224	67	claims	claim	NOUN
ftr-353	1224	68	,	,	PUNCT
ftr-353	1224	69	the	the	DET
ftr-353	1224	70	taxpayer	taxpayer	NOUN
ftr-353	1224	71	did	do	AUX
ftr-353	1224	72	not	not	PART
ftr-353	1224	73	receive	receive	VERB
ftr-353	1224	74	the	the	DET
ftr-353	1224	75	payment	payment	NOUN
ftr-353	1224	76	“	"	PUNCT
ftr-353	1224	77	for	for	ADP
ftr-353	1224	78	”	"	PUNCT
ftr-353	1224	79	personal	personal	ADJ
ftr-353	1224	80	injury	injury	NOUN
ftr-353	1224	81	.	.	PUNCT
ftr-353	1225	1	the	the	DET
ftr-353	1225	2	determining	determine	VERB
ftr-353	1225	3	factor	factor	NOUN
ftr-353	1225	4	in	in	ADP
ftr-353	1225	5	his	his	PRON
ftr-353	1225	6	decision	decision	NOUN
ftr-353	1225	7	was	be	AUX
ftr-353	1225	8	that	that	SCONJ
ftr-353	1225	9	the	the	DET
ftr-353	1225	10	taxpayer	taxpayer	NOUN
ftr-353	1225	11	’s	’s	PART
ftr-353	1225	12	eligibility	eligibility	NOUN
ftr-353	1225	13	to	to	PART
ftr-353	1225	14	receive	receive	VERB
ftr-353	1225	15	a	a	DET
ftr-353	1225	16	portion	portion	NOUN
ftr-353	1225	17	of	of	ADP
ftr-353	1225	18	the	the	DET
ftr-353	1225	19	settlement	settlement	NOUN
ftr-353	1225	20	fund	fund	NOUN
ftr-353	1225	21	depended	depend	VERB
ftr-353	1225	22	upon	upon	SCONJ
ftr-353	1225	23	her	she	PRON
ftr-353	1225	24	showing	show	VERB
ftr-353	1225	25	that	that	SCONJ
ftr-353	1225	26	she	she	PRON
ftr-353	1225	27	had	have	AUX
ftr-353	1225	28	not	not	PART
ftr-353	1225	29	been	be	AUX
ftr-353	1225	30	fully	fully	ADV
ftr-353	1225	31	compensated	compensate	VERB
ftr-353	1225	32	for	for	ADP
ftr-353	1225	33	her	her	PRON
ftr-353	1225	34	injuries	injury	NOUN
ftr-353	1225	35	.	.	PUNCT
ftr-353	1226	1	•	•	NUM
ftr-353	1226	2	note	note	VERB
ftr-353	1226	3	that	that	SCONJ
ftr-353	1226	4	under	under	ADP
ftr-353	1226	5	prop	prop	NOUN
ftr-353	1226	6	.	.	PUNCT
ftr-353	1227	1	reg	reg	NOUN
ftr-353	1227	2	.	.	PUNCT
ftr-353	1228	1	§	§	PROPN
ftr-353	1228	2	1.1041(c	1.1041(c	NUM
ftr-353	1228	3	)	)	PUNCT
ftr-353	1228	4	,	,	PUNCT
ftr-353	1228	5	infra	infra	NOUN
ftr-353	1228	6	,	,	PUNCT
ftr-353	1228	7	item	item	NOUN
ftr-353	1228	8	5	5	NUM
ftr-353	1228	9	,	,	PUNCT
ftr-353	1228	10	published	publish	VERB
ftr-353	1228	11	after	after	ADP
ftr-353	1228	12	this	this	DET
ftr-353	1228	13	decision	decision	NOUN
ftr-353	1228	14	,	,	PUNCT
ftr-353	1228	15	the	the	DET
ftr-353	1228	16	damages	damage	NOUN
ftr-353	1228	17	received	receive	VERB
ftr-353	1228	18	in	in	ADP
ftr-353	1228	19	a	a	DET
ftr-353	1228	20	suit	suit	NOUN
ftr-353	1228	21	like	like	ADP
ftr-353	1228	22	this	this	DET
ftr-353	1228	23	one	one	NOUN
ftr-353	1228	24	might	might	AUX
ftr-353	1228	25	be	be	AUX
ftr-353	1228	26	excludable	excludable	ADJ
ftr-353	1228	27	under	under	ADP
ftr-353	1228	28	§	§	PROPN
ftr-353	1228	29	104(a)(2	104(a)(2	NUM
ftr-353	1228	30	)	)	PUNCT
ftr-353	1228	31	.	.	PUNCT
ftr-353	1229	1	3	3	X
ftr-353	1229	2	.	.	X
ftr-353	1230	1	even	even	ADV
ftr-353	1230	2	if	if	SCONJ
ftr-353	1230	3	the	the	DET
ftr-353	1230	4	cop	cop	NOUN
ftr-353	1230	5	’s	’s	PART
ftr-353	1230	6	cpa	cpa	PROPN
ftr-353	1230	7	might	might	AUX
ftr-353	1230	8	have	have	AUX
ftr-353	1230	9	acted	act	VERB
ftr-353	1230	10	stupidly	stupidly	ADV
ftr-353	1230	11	,	,	PUNCT
ftr-353	1230	12	the	the	DET
ftr-353	1230	13	cop	cop	NOUN
ftr-353	1230	14	was	be	AUX
ftr-353	1230	15	n’t	not	PART
ftr-353	1230	16	penalized	penalize	VERB
ftr-353	1230	17	for	for	ADP
ftr-353	1230	18	an	an	DET
ftr-353	1230	19	erroneous	erroneous	ADJ
ftr-353	1230	20	exclusion	exclusion	NOUN
ftr-353	1230	21	of	of	ADP
ftr-353	1230	22	a	a	DET
ftr-353	1230	23	damage	damage	NOUN
ftr-353	1230	24	award	award	NOUN
ftr-353	1230	25	.	.	PUNCT
ftr-353	1231	1	longoria	longoria	PROPN
ftr-353	1231	2	v	v	PROPN
ftr-353	1231	3	commissioner	commissioner	PROPN
ftr-353	1231	4	,	,	PUNCT
ftr-353	1231	5	t.c	t.c	PROPN
ftr-353	1231	6	.	.	PROPN
ftr-353	1231	7	memo	memo	NOUN
ftr-353	1231	8	.	.	PUNCT
ftr-353	1232	1	2009	2009	NUM
ftr-353	1232	2	-	-	SYM
ftr-353	1232	3	162	162	NUM
ftr-353	1232	4	(	(	PUNCT
ftr-353	1232	5	7/2/09	7/2/09	NOUN
ftr-353	1232	6	)	)	PUNCT
ftr-353	1232	7	.	.	PUNCT
ftr-353	1233	1	judge	judge	PROPN
ftr-353	1233	2	gustafson	gustafson	PROPN
ftr-353	1233	3	held	hold	VERB
ftr-353	1233	4	that	that	SCONJ
ftr-353	1233	5	no	no	DET
ftr-353	1233	6	portion	portion	NOUN
ftr-353	1233	7	of	of	ADP
ftr-353	1233	8	a	a	DET
ftr-353	1233	9	$	$	SYM
ftr-353	1233	10	156,667	156,667	NUM
ftr-353	1233	11	settlement	settlement	NOUN
ftr-353	1233	12	award	award	NOUN
ftr-353	1233	13	in	in	ADP
ftr-353	1233	14	an	an	DET
ftr-353	1233	15	employment	employment	NOUN
ftr-353	1233	16	discrimination	discrimination	NOUN
ftr-353	1233	17	suit	suit	NOUN
ftr-353	1233	18	by	by	ADP
ftr-353	1233	19	a	a	DET
ftr-353	1233	20	puerto	puerto	ADJ
ftr-353	1233	21	rican	rican	ADJ
ftr-353	1233	22	new	new	PROPN
ftr-353	1233	23	jersey	jersey	PROPN
ftr-353	1233	24	state	state	PROPN
ftr-353	1233	25	trooper	trooper	NOUN
ftr-353	1233	26	was	be	AUX
ftr-353	1233	27	excludable	excludable	ADJ
ftr-353	1233	28	under	under	ADP
ftr-353	1233	29	§	§	PROPN
ftr-353	1233	30	104(a)(2	104(a)(2	NUM
ftr-353	1233	31	)	)	PUNCT
ftr-353	1233	32	,	,	PUNCT
ftr-353	1233	33	even	even	ADV
ftr-353	1233	34	though	though	SCONJ
ftr-353	1233	35	the	the	DET
ftr-353	1233	36	taxpayer	taxpayer	NOUN
ftr-353	1233	37	suffered	suffer	VERB
ftr-353	1233	38	physical	physical	ADJ
ftr-353	1233	39	injuries	injury	NOUN
ftr-353	1233	40	as	as	ADP
ftr-353	1233	41	a	a	DET
ftr-353	1233	42	result	result	NOUN
ftr-353	1233	43	of	of	ADP
ftr-353	1233	44	acts	act	NOUN
ftr-353	1233	45	of	of	ADP
ftr-353	1233	46	discrimination	discrimination	NOUN
ftr-353	1233	47	,	,	PUNCT
ftr-353	1233	48	because	because	SCONJ
ftr-353	1233	49	the	the	DET
ftr-353	1233	50	complaint	complaint	NOUN
ftr-353	1233	51	in	in	ADP
ftr-353	1233	52	the	the	DET
ftr-353	1233	53	discrimination	discrimination	NOUN
ftr-353	1233	54	suit	suit	NOUN
ftr-353	1233	55	did	do	AUX
ftr-353	1233	56	not	not	PART
ftr-353	1233	57	allege	allege	VERB
ftr-353	1233	58	that	that	SCONJ
ftr-353	1233	59	he	he	PRON
ftr-353	1233	60	had	have	AUX
ftr-353	1233	61	suffered	suffer	VERB
ftr-353	1233	62	any	any	DET
ftr-353	1233	63	physical	physical	ADJ
ftr-353	1233	64	injuries	injury	NOUN
ftr-353	1233	65	as	as	ADP
ftr-353	1233	66	a	a	DET
ftr-353	1233	67	result	result	NOUN
ftr-353	1233	68	of	of	ADP
ftr-353	1233	69	discrimination	discrimination	NOUN
ftr-353	1233	70	during	during	ADP
ftr-353	1233	71	his	his	PRON
ftr-353	1233	72	employment	employment	NOUN
ftr-353	1233	73	.	.	PUNCT
ftr-353	1234	1	no	no	DET
ftr-353	1234	2	penalties	penalty	NOUN
ftr-353	1234	3	were	be	AUX
ftr-353	1234	4	assessed	assess	VERB
ftr-353	1234	5	,	,	PUNCT
ftr-353	1234	6	however	however	ADV
ftr-353	1234	7	,	,	PUNCT
ftr-353	1234	8	because	because	SCONJ
ftr-353	1234	9	the	the	DET
ftr-353	1234	10	taxpayer	taxpayer	NOUN
ftr-353	1234	11	reasonably	reasonably	ADV
ftr-353	1234	12	relied	rely	VERB
ftr-353	1234	13	on	on	ADP
ftr-353	1234	14	the	the	DET
ftr-353	1234	15	erroneous	erroneous	ADJ
ftr-353	1234	16	advice	advice	NOUN
ftr-353	1234	17	of	of	ADP
ftr-353	1234	18	a	a	DET
ftr-353	1234	19	cpa	cpa	NOUN
ftr-353	1234	20	in	in	ADP
ftr-353	1234	21	excluding	exclude	VERB
ftr-353	1234	22	the	the	DET
ftr-353	1234	23	award	award	NOUN
ftr-353	1234	24	from	from	ADP
ftr-353	1234	25	gross	gross	ADJ
ftr-353	1234	26	income	income	NOUN
ftr-353	1234	27	.	.	PUNCT
ftr-353	1235	1	4	4	X
ftr-353	1235	2	.	.	X
ftr-353	1235	3	tax	tax	NOUN
ftr-353	1235	4	free	free	ADJ
ftr-353	1235	5	mortgage	mortgage	NOUN
ftr-353	1235	6	principal	principal	NOUN
ftr-353	1235	7	paydowns	paydown	NOUN
ftr-353	1235	8	.	.	PUNCT
ftr-353	1236	1	rev	rev	PROPN
ftr-353	1236	2	.	.	PROPN
ftr-353	1236	3	rul	rul	PROPN
ftr-353	1236	4	.	.	PUNCT
ftr-353	1236	5	2009	2009	NUM
ftr-353	1236	6	-	-	SYM
ftr-353	1236	7	19	19	NUM
ftr-353	1236	8	,	,	PUNCT
ftr-353	1236	9	2009	2009	NUM
ftr-353	1236	10	-	-	SYM
ftr-353	1236	11	28	28	NUM
ftr-353	1236	12	i.r.b	i.r.b	NOUN
ftr-353	1236	13	.	.	PUNCT
ftr-353	1236	14	111	111	NUM
ftr-353	1236	15	(	(	PUNCT
ftr-353	1236	16	6/23/09	6/23/09	NUM
ftr-353	1236	17	)	)	PUNCT
ftr-353	1236	18	.	.	PUNCT
ftr-353	1237	1	the	the	DET
ftr-353	1237	2	federal	federal	ADJ
ftr-353	1237	3	government	government	NOUN
ftr-353	1237	4	’s	’s	PART
ftr-353	1237	5	homeowner	homeowner	NOUN
ftr-353	1237	6	affordability	affordability	NOUN
ftr-353	1237	7	and	and	CCONJ
ftr-353	1237	8	stability	stability	NOUN
ftr-353	1237	9	plan	plan	NOUN
ftr-353	1237	10	helps	help	VERB
ftr-353	1237	11	homeowners	homeowner	NOUN
ftr-353	1237	12	who	who	PRON
ftr-353	1237	13	have	have	AUX
ftr-353	1237	14	defaulted	default	VERB
ftr-353	1237	15	,	,	PUNCT
ftr-353	1237	16	or	or	CCONJ
ftr-353	1237	17	are	be	AUX
ftr-353	1237	18	at	at	ADP
ftr-353	1237	19	risk	risk	NOUN
ftr-353	1237	20	of	of	ADP
ftr-353	1237	21	default	default	NOUN
ftr-353	1237	22	,	,	PUNCT
ftr-353	1237	23	on	on	ADP
ftr-353	1237	24	their	their	PRON
ftr-353	1237	25	mortgages	mortgage	NOUN
ftr-353	1237	26	by	by	ADP
ftr-353	1237	27	providing	provide	VERB
ftr-353	1237	28	certain	certain	ADJ
ftr-353	1237	29	incentive	incentive	NOUN
ftr-353	1237	30	payments	payment	NOUN
ftr-353	1237	31	to	to	ADP
ftr-353	1237	32	lenders	lender	NOUN
ftr-353	1237	33	/	/	SYM
ftr-353	1237	34	investors	investor	NOUN
ftr-353	1237	35	on	on	ADP
ftr-353	1237	36	the	the	DET
ftr-353	1237	37	behalf	behalf	NOUN
ftr-353	1237	38	of	of	ADP
ftr-353	1237	39	homeowner	homeowner	NOUN
ftr-353	1237	40	’s	’	VERB
ftr-353	1237	41	that	that	PRON
ftr-353	1237	42	make	make	VERB
ftr-353	1237	43	timely	timely	ADJ
ftr-353	1237	44	payments	payment	NOUN
ftr-353	1237	45	on	on	ADP
ftr-353	1237	46	modified	modified	ADJ
ftr-353	1237	47	loans	loan	NOUN
ftr-353	1237	48	that	that	PRON
ftr-353	1237	49	reduce	reduce	VERB
ftr-353	1237	50	the	the	DET
ftr-353	1237	51	principal	principal	ADJ
ftr-353	1237	52	balance	balance	NOUN
ftr-353	1237	53	on	on	ADP
ftr-353	1237	54	the	the	DET
ftr-353	1237	55	homeowner	homeowner	NOUN
ftr-353	1237	56	’s	’s	PART
ftr-353	1237	57	mortgage	mortgage	NOUN
ftr-353	1237	58	loan	loan	NOUN
ftr-353	1237	59	.	.	PUNCT
ftr-353	1238	1	this	this	DET
ftr-353	1238	2	revenue	revenue	NOUN
ftr-353	1238	3	ruling	ruling	NOUN
ftr-353	1238	4	holds	hold	VERB
ftr-353	1238	5	that	that	SCONJ
ftr-353	1238	6	the	the	DET
ftr-353	1238	7	payments	payment	NOUN
ftr-353	1238	8	are	be	AUX
ftr-353	1238	9	excludable	excludable	ADJ
ftr-353	1238	10	from	from	ADP
ftr-353	1238	11	the	the	DET
ftr-353	1238	12	homeowner	homeowner	NOUN
ftr-353	1238	13	’s	’s	PART
ftr-353	1238	14	income	income	NOUN
ftr-353	1238	15	under	under	ADP
ftr-353	1238	16	the	the	DET
ftr-353	1238	17	general	general	ADJ
ftr-353	1238	18	welfare	welfare	NOUN
ftr-353	1238	19	exclusion	exclusion	NOUN
ftr-353	1238	20	.	.	PUNCT
ftr-353	1239	1	5	5	X
ftr-353	1239	2	.	.	X
ftr-353	1239	3	treasury	treasury	PROPN
ftr-353	1239	4	proposes	propose	VERB
ftr-353	1239	5	to	to	PART
ftr-353	1239	6	reverse	reverse	VERB
ftr-353	1239	7	a	a	DET
ftr-353	1239	8	principle	principle	NOUN
ftr-353	1239	9	established	establish	VERB
ftr-353	1239	10	in	in	ADP
ftr-353	1239	11	a	a	DET
ftr-353	1239	12	supreme	supreme	ADJ
ftr-353	1239	13	court	court	NOUN
ftr-353	1239	14	decision	decision	NOUN
ftr-353	1239	15	that	that	PRON
ftr-353	1239	16	the	the	DET
ftr-353	1239	17	government	government	NOUN
ftr-353	1239	18	won	win	VERB
ftr-353	1239	19	.	.	PUNCT
ftr-353	1240	1	reg127270	reg127270	PROPN
ftr-353	1240	2	-	-	PUNCT
ftr-353	1240	3	06	06	NUM
ftr-353	1240	4	,	,	PUNCT
ftr-353	1240	5	damages	damage	NOUN
ftr-353	1240	6	received	receive	VERB
ftr-353	1240	7	on	on	ADP
ftr-353	1240	8	account	account	NOUN
ftr-353	1240	9	of	of	ADP
ftr-353	1240	10	personal	personal	ADJ
ftr-353	1240	11	physical	physical	ADJ
ftr-353	1240	12	injuries	injury	NOUN
ftr-353	1240	13	or	or	CCONJ
ftr-353	1240	14	physical	physical	ADJ
ftr-353	1240	15	sickness	sickness	NOUN
ftr-353	1240	16	,	,	PUNCT
ftr-353	1240	17	74	74	NUM
ftr-353	1240	18	f.r	f.r	NOUN
ftr-353	1240	19	.	.	PROPN
ftr-353	1240	20	47152	47152	NUM
ftr-353	1240	21	(	(	PUNCT
ftr-353	1240	22	9/15/09	9/15/09	NUM
ftr-353	1240	23	)	)	PUNCT
ftr-353	1240	24	.	.	PUNCT
ftr-353	1241	1	the	the	DET
ftr-353	1241	2	treasury	treasury	NOUN
ftr-353	1241	3	has	have	AUX
ftr-353	1241	4	published	publish	VERB
ftr-353	1241	5	proposed	propose	VERB
ftr-353	1241	6	regulations	regulation	NOUN
ftr-353	1241	7	(	(	PUNCT
ftr-353	1241	8	prop	prop	NOUN
ftr-353	1241	9	.	.	PUNCT
ftr-353	1242	1	reg	reg	NOUN
ftr-353	1242	2	.	.	PUNCT
ftr-353	1243	1	§	§	PROPN
ftr-353	1243	2	1.104	1.104	NUM
ftr-353	1243	3	-	-	SYM
ftr-353	1243	4	1(c	1(c	NUM
ftr-353	1243	5	)	)	PUNCT
ftr-353	1243	6	)	)	PUNCT
ftr-353	1243	7	under	under	ADP
ftr-353	1243	8	§	§	PROPN
ftr-353	1243	9	104(a)(2	104(a)(2	NUM
ftr-353	1243	10	)	)	PUNCT
ftr-353	1243	11	to	to	PART
ftr-353	1243	12	reflect	reflect	VERB
ftr-353	1243	13	amendments	amendment	NOUN
ftr-353	1243	14	to	to	ADP
ftr-353	1243	15	§	§	PROPN
ftr-353	1243	16	104	104	NUM
ftr-353	1243	17	enacted	enact	VERB
ftr-353	1243	18	since	since	SCONJ
ftr-353	1243	19	the	the	DET
ftr-353	1243	20	current	current	ADJ
ftr-353	1243	21	regulations	regulation	NOUN
ftr-353	1243	22	were	be	AUX
ftr-353	1243	23	promulgated	promulgate	VERB
ftr-353	1243	24	and	and	CCONJ
ftr-353	1243	25	certain	certain	ADJ
ftr-353	1243	26	judicial	judicial	ADJ
ftr-353	1243	27	decisions	decision	NOUN
ftr-353	1243	28	.	.	PUNCT
ftr-353	1244	1	the	the	DET
ftr-353	1244	2	proposed	propose	VERB
ftr-353	1244	3	regulations	regulation	NOUN
ftr-353	1244	4	provide	provide	VERB
ftr-353	1244	5	that	that	SCONJ
ftr-353	1244	6	the	the	DET
ftr-353	1244	7	§	§	PROPN
ftr-353	1244	8	104(a)(2	104(a)(2	NUM
ftr-353	1244	9	)	)	PUNCT
ftr-353	1244	10	exclusion	exclusion	NOUN
ftr-353	1244	11	applies	apply	VERB
ftr-353	1244	12	to	to	ADP
ftr-353	1244	13	personal	personal	ADJ
ftr-353	1244	14	physical	physical	ADJ
ftr-353	1244	15	injuries	injury	NOUN
ftr-353	1244	16	or	or	CCONJ
ftr-353	1244	17	physical	physical	ADJ
ftr-353	1244	18	sickness	sickness	NOUN
ftr-353	1244	19	.	.	PUNCT
ftr-353	1245	1	emotional	emotional	ADJ
ftr-353	1245	2	distress	distress	NOUN
ftr-353	1245	3	is	be	AUX
ftr-353	1245	4	not	not	PART
ftr-353	1245	5	considered	consider	VERB
ftr-353	1245	6	a	a	DET
ftr-353	1245	7	physical	physical	ADJ
ftr-353	1245	8	injury	injury	NOUN
ftr-353	1245	9	or	or	CCONJ
ftr-353	1245	10	physical	physical	ADJ
ftr-353	1245	11	2010	2010	NUM
ftr-353	1245	12	]	]	PUNCT
ftr-353	1245	13	recent	recent	ADJ
ftr-353	1245	14	developments	development	NOUN
ftr-353	1245	15	in	in	ADP
ftr-353	1245	16	federal	federal	ADJ
ftr-353	1245	17	income	income	NOUN
ftr-353	1245	18	taxation	taxation	NOUN
ftr-353	1245	19	142	142	NUM
ftr-353	1245	20	sickness	sickness	NOUN
ftr-353	1245	21	.	.	PUNCT
ftr-353	1246	1	however	however	ADV
ftr-353	1246	2	,	,	PUNCT
ftr-353	1246	3	the	the	DET
ftr-353	1246	4	proposed	propose	VERB
ftr-353	1246	5	regulations	regulation	NOUN
ftr-353	1246	6	provide	provide	VERB
ftr-353	1246	7	that	that	SCONJ
ftr-353	1246	8	damages	damage	NOUN
ftr-353	1246	9	for	for	ADP
ftr-353	1246	10	emotional	emotional	ADJ
ftr-353	1246	11	distress	distress	NOUN
ftr-353	1246	12	attributable	attributable	ADJ
ftr-353	1246	13	to	to	ADP
ftr-353	1246	14	a	a	DET
ftr-353	1246	15	physical	physical	ADJ
ftr-353	1246	16	injury	injury	NOUN
ftr-353	1246	17	or	or	CCONJ
ftr-353	1246	18	physical	physical	ADJ
ftr-353	1246	19	sickness	sickness	NOUN
ftr-353	1246	20	are	be	AUX
ftr-353	1246	21	excludable	excludable	ADJ
ftr-353	1246	22	under	under	ADP
ftr-353	1246	23	§	§	PROPN
ftr-353	1246	24	104(a)(2	104(a)(2	NUM
ftr-353	1246	25	)	)	PUNCT
ftr-353	1246	26	.	.	PUNCT
ftr-353	1247	1	under	under	ADP
ftr-353	1247	2	the	the	DET
ftr-353	1247	3	proposed	propose	VERB
ftr-353	1247	4	regulations	regulation	NOUN
ftr-353	1247	5	,	,	PUNCT
ftr-353	1247	6	the	the	DET
ftr-353	1247	7	term	term	NOUN
ftr-353	1247	8	damages	damage	NOUN
ftr-353	1247	9	means	mean	VERB
ftr-353	1247	10	an	an	DET
ftr-353	1247	11	amount	amount	NOUN
ftr-353	1247	12	received	receive	VERB
ftr-353	1247	13	(	(	PUNCT
ftr-353	1247	14	other	other	ADJ
ftr-353	1247	15	than	than	ADP
ftr-353	1247	16	workers	worker	NOUN
ftr-353	1247	17	’	'	PUNCT
ftr-353	1247	18	compensation	compensation	NOUN
ftr-353	1247	19	)	)	PUNCT
ftr-353	1247	20	through	through	ADP
ftr-353	1247	21	prosecution	prosecution	NOUN
ftr-353	1247	22	of	of	ADP
ftr-353	1247	23	a	a	DET
ftr-353	1247	24	legal	legal	ADJ
ftr-353	1247	25	suit	suit	NOUN
ftr-353	1247	26	or	or	CCONJ
ftr-353	1247	27	action	action	NOUN
ftr-353	1247	28	,	,	PUNCT
ftr-353	1247	29	or	or	CCONJ
ftr-353	1247	30	through	through	ADP
ftr-353	1247	31	a	a	DET
ftr-353	1247	32	settlement	settlement	NOUN
ftr-353	1247	33	agreement	agreement	NOUN
ftr-353	1247	34	entered	enter	VERB
ftr-353	1247	35	into	into	ADP
ftr-353	1247	36	in	in	ADP
ftr-353	1247	37	lieu	lieu	NOUN
ftr-353	1247	38	of	of	ADP
ftr-353	1247	39	prosecution	prosecution	NOUN
ftr-353	1247	40	.	.	PUNCT
ftr-353	1248	1	notably	notably	ADV
ftr-353	1248	2	,	,	PUNCT
ftr-353	1248	3	the	the	DET
ftr-353	1248	4	proposed	propose	VERB
ftr-353	1248	5	regulations	regulation	NOUN
ftr-353	1248	6	eliminate	eliminate	VERB
ftr-353	1248	7	the	the	DET
ftr-353	1248	8	requirement	requirement	NOUN
ftr-353	1248	9	in	in	ADP
ftr-353	1248	10	the	the	DET
ftr-353	1248	11	current	current	ADJ
ftr-353	1248	12	regulations	regulation	NOUN
ftr-353	1248	13	that	that	PRON
ftr-353	1248	14	to	to	PART
ftr-353	1248	15	be	be	AUX
ftr-353	1248	16	excludable	excludable	ADJ
ftr-353	1248	17	under	under	ADP
ftr-353	1248	18	§	§	PROPN
ftr-353	1248	19	104(a)(2	104(a)(2	NUM
ftr-353	1248	20	)	)	PUNCT
ftr-353	1248	21	the	the	DET
ftr-353	1248	22	damages	damage	NOUN
ftr-353	1248	23	must	must	AUX
ftr-353	1248	24	be	be	AUX
ftr-353	1248	25	“	"	PUNCT
ftr-353	1248	26	based	base	VERB
ftr-353	1248	27	upon	upon	SCONJ
ftr-353	1248	28	tort	tort	NOUN
ftr-353	1248	29	or	or	CCONJ
ftr-353	1248	30	tort	tort	NOUN
ftr-353	1248	31	type	type	NOUN
ftr-353	1248	32	rights	right	NOUN
ftr-353	1248	33	.	.	PUNCT
ftr-353	1248	34	”	"	PUNCT
ftr-353	1249	1	thus	thus	ADV
ftr-353	1249	2	,	,	PUNCT
ftr-353	1249	3	damages	damage	NOUN
ftr-353	1249	4	for	for	ADP
ftr-353	1249	5	physical	physical	ADJ
ftr-353	1249	6	injuries	injury	NOUN
ftr-353	1249	7	may	may	AUX
ftr-353	1249	8	qualify	qualify	VERB
ftr-353	1249	9	for	for	ADP
ftr-353	1249	10	exclusion	exclusion	NOUN
ftr-353	1249	11	under	under	ADP
ftr-353	1249	12	§	§	PROPN
ftr-353	1249	13	104(a)(2	104(a)(2	NUM
ftr-353	1249	14	)	)	PUNCT
ftr-353	1249	15	even	even	ADV
ftr-353	1249	16	though	though	SCONJ
ftr-353	1249	17	the	the	DET
ftr-353	1249	18	injury	injury	NOUN
ftr-353	1249	19	giving	give	VERB
ftr-353	1249	20	rise	rise	NOUN
ftr-353	1249	21	to	to	ADP
ftr-353	1249	22	the	the	DET
ftr-353	1249	23	damages	damage	NOUN
ftr-353	1249	24	is	be	AUX
ftr-353	1249	25	not	not	PART
ftr-353	1249	26	defined	define	VERB
ftr-353	1249	27	as	as	ADP
ftr-353	1249	28	a	a	DET
ftr-353	1249	29	tort	tort	NOUN
ftr-353	1249	30	under	under	ADP
ftr-353	1249	31	state	state	NOUN
ftr-353	1249	32	or	or	CCONJ
ftr-353	1249	33	common	common	ADJ
ftr-353	1249	34	law	law	NOUN
ftr-353	1249	35	.	.	PUNCT
ftr-353	1250	1	the	the	DET
ftr-353	1250	2	reason	reason	NOUN
ftr-353	1250	3	for	for	ADP
ftr-353	1250	4	the	the	DET
ftr-353	1250	5	change	change	NOUN
ftr-353	1250	6	was	be	AUX
ftr-353	1250	7	the	the	DET
ftr-353	1250	8	treasury	treasury	PROPN
ftr-353	1250	9	department	department	PROPN
ftr-353	1250	10	’s	’s	PART
ftr-353	1250	11	concern	concern	NOUN
ftr-353	1250	12	that	that	SCONJ
ftr-353	1250	13	the	the	DET
ftr-353	1250	14	supreme	supreme	PROPN
ftr-353	1250	15	court	court	PROPN
ftr-353	1250	16	’s	’s	PART
ftr-353	1250	17	interpretation	interpretation	NOUN
ftr-353	1250	18	of	of	ADP
ftr-353	1250	19	the	the	DET
ftr-353	1250	20	tort	tort	NOUN
ftr-353	1250	21	type	type	NOUN
ftr-353	1250	22	rights	right	NOUN
ftr-353	1250	23	test	test	NOUN
ftr-353	1250	24	in	in	ADP
ftr-353	1250	25	united	united	PROPN
ftr-353	1250	26	states	states	PROPN
ftr-353	1250	27	v.	v.	ADP
ftr-353	1250	28	burke	burke	PROPN
ftr-353	1250	29	,	,	PUNCT
ftr-353	1250	30	504	504	NUM
ftr-353	1250	31	u.s	u.s	PROPN
ftr-353	1250	32	.	.	PROPN
ftr-353	1250	33	229	229	NUM
ftr-353	1250	34	(	(	PUNCT
ftr-353	1250	35	1992	1992	NUM
ftr-353	1250	36	)	)	PUNCT
ftr-353	1250	37	,	,	PUNCT
ftr-353	1250	38	limiting	limit	VERB
ftr-353	1250	39	the	the	DET
ftr-353	1250	40	§	§	PROPN
ftr-353	1250	41	104(a)(2	104(a)(2	NUM
ftr-353	1250	42	)	)	PUNCT
ftr-353	1250	43	exclusion	exclusion	NOUN
ftr-353	1250	44	to	to	ADP
ftr-353	1250	45	damages	damage	NOUN
ftr-353	1250	46	for	for	ADP
ftr-353	1250	47	personal	personal	ADJ
ftr-353	1250	48	injuries	injury	NOUN
ftr-353	1250	49	for	for	ADP
ftr-353	1250	50	which	which	PRON
ftr-353	1250	51	the	the	DET
ftr-353	1250	52	full	full	ADJ
ftr-353	1250	53	range	range	NOUN
ftr-353	1250	54	of	of	ADP
ftr-353	1250	55	tort	tort	NOUN
ftr-353	1250	56	-	-	PUNCT
ftr-353	1250	57	type	type	NOUN
ftr-353	1250	58	remedies	remedy	NOUN
ftr-353	1250	59	is	be	AUX
ftr-353	1250	60	available	available	ADJ
ftr-353	1250	61	,	,	PUNCT
ftr-353	1250	62	could	could	AUX
ftr-353	1250	63	preclude	preclude	VERB
ftr-353	1250	64	an	an	DET
ftr-353	1250	65	exclusion	exclusion	NOUN
ftr-353	1250	66	under	under	ADP
ftr-353	1250	67	§	§	PROPN
ftr-353	1250	68	104(a)(2	104(a)(2	NUM
ftr-353	1250	69	)	)	PUNCT
ftr-353	1250	70	for	for	ADP
ftr-353	1250	71	redress	redress	NOUN
ftr-353	1250	72	of	of	ADP
ftr-353	1250	73	physical	physical	ADJ
ftr-353	1250	74	personal	personal	ADJ
ftr-353	1250	75	injuries	injury	NOUN
ftr-353	1250	76	under	under	ADP
ftr-353	1250	77	a	a	DET
ftr-353	1250	78	“	"	PUNCT
ftr-353	1250	79	no	no	PRON
ftr-353	1250	80	-	-	PUNCT
ftr-353	1250	81	fault	fault	NOUN
ftr-353	1250	82	”	"	PUNCT
ftr-353	1250	83	statute	statute	NOUN
ftr-353	1250	84	that	that	PRON
ftr-353	1250	85	does	do	AUX
ftr-353	1250	86	not	not	PART
ftr-353	1250	87	provide	provide	VERB
ftr-353	1250	88	traditional	traditional	ADJ
ftr-353	1250	89	tort	tort	NOUN
ftr-353	1250	90	-	-	PUNCT
ftr-353	1250	91	type	type	NOUN
ftr-353	1250	92	remedies	remedy	NOUN
ftr-353	1250	93	.	.	PUNCT
ftr-353	1251	1	•	•	NUM
ftr-353	1251	2	taxpayers	taxpayer	NOUN
ftr-353	1251	3	may	may	AUX
ftr-353	1251	4	apply	apply	VERB
ftr-353	1251	5	the	the	DET
ftr-353	1251	6	proposed	propose	VERB
ftr-353	1251	7	regulations	regulation	NOUN
ftr-353	1251	8	to	to	ADP
ftr-353	1251	9	amounts	amount	NOUN
ftr-353	1251	10	paid	pay	VERB
ftr-353	1251	11	pursuant	pursuant	ADV
ftr-353	1251	12	to	to	ADP
ftr-353	1251	13	a	a	DET
ftr-353	1251	14	written	write	VERB
ftr-353	1251	15	binding	bind	VERB
ftr-353	1251	16	agreement	agreement	NOUN
ftr-353	1251	17	,	,	PUNCT
ftr-353	1251	18	court	court	NOUN
ftr-353	1251	19	decree	decree	NOUN
ftr-353	1251	20	,	,	PUNCT
ftr-353	1251	21	or	or	CCONJ
ftr-353	1251	22	mediation	mediation	NOUN
ftr-353	1251	23	award	award	NOUN
ftr-353	1251	24	entered	enter	VERB
ftr-353	1251	25	into	into	ADP
ftr-353	1251	26	or	or	CCONJ
ftr-353	1251	27	issued	issue	VERB
ftr-353	1251	28	after	after	ADP
ftr-353	1251	29	september	september	PROPN
ftr-353	1251	30	13	13	NUM
ftr-353	1251	31	,	,	PUNCT
ftr-353	1251	32	1995	1995	NUM
ftr-353	1251	33	and	and	CCONJ
ftr-353	1251	34	received	receive	VERB
ftr-353	1251	35	after	after	ADP
ftr-353	1251	36	august	august	PROPN
ftr-353	1251	37	20	20	NUM
ftr-353	1251	38	,	,	PUNCT
ftr-353	1251	39	1996	1996	NUM
ftr-353	1251	40	.	.	PUNCT
ftr-353	1252	1	6	6	NUM
ftr-353	1252	2	.	.	X
ftr-353	1253	1	some	some	DET
ftr-353	1253	2	bad	bad	ADJ
ftr-353	1253	3	tax	tax	NOUN
ftr-353	1253	4	news	news	NOUN
ftr-353	1253	5	for	for	ADP
ftr-353	1253	6	over	over	ADV
ftr-353	1253	7	-	-	PUNCT
ftr-353	1253	8	burdened	burden	VERB
ftr-353	1253	9	consumer	consumer	NOUN
ftr-353	1253	10	credit	credit	NOUN
ftr-353	1253	11	card	card	NOUN
ftr-353	1253	12	debtors	debtor	NOUN
ftr-353	1253	13	who	who	PRON
ftr-353	1253	14	beat	beat	VERB
ftr-353	1253	15	the	the	DET
ftr-353	1253	16	bank	bank	NOUN
ftr-353	1253	17	.	.	PUNCT
ftr-353	1254	1	they	they	PRON
ftr-353	1254	2	do	do	AUX
ftr-353	1254	3	n’t	not	PART
ftr-353	1254	4	beat	beat	VERB
ftr-353	1254	5	the	the	DET
ftr-353	1254	6	irs	irs	PROPN
ftr-353	1254	7	!	!	PUNCT
ftr-353	1255	1	forgiven	forgive	VERB
ftr-353	1255	2	accrued	accrue	VERB
ftr-353	1255	3	but	but	CCONJ
ftr-353	1255	4	unpaid	unpaid	ADJ
ftr-353	1255	5	interest	interest	NOUN
ftr-353	1255	6	on	on	ADP
ftr-353	1255	7	a	a	DET
ftr-353	1255	8	consumer	consumer	NOUN
ftr-353	1255	9	loan	loan	NOUN
ftr-353	1255	10	is	be	AUX
ftr-353	1255	11	cod	cod	NOUN
ftr-353	1255	12	income	income	NOUN
ftr-353	1255	13	.	.	PUNCT
ftr-353	1256	1	payne	payne	PROPN
ftr-353	1256	2	v.	v.	PROPN
ftr-353	1256	3	commissioner	commissioner	PROPN
ftr-353	1256	4	,	,	PUNCT
ftr-353	1256	5	t.c	t.c	PROPN
ftr-353	1256	6	.	.	PROPN
ftr-353	1256	7	memo	memo	NOUN
ftr-353	1256	8	.	.	PUNCT
ftr-353	1257	1	2008	2008	NUM
ftr-353	1257	2	-	-	SYM
ftr-353	1257	3	66	66	NUM
ftr-353	1257	4	(	(	PUNCT
ftr-353	1257	5	3/18/08	3/18/08	NUM
ftr-353	1257	6	)	)	PUNCT
ftr-353	1257	7	.	.	PUNCT
ftr-353	1258	1	judge	judge	PROPN
ftr-353	1258	2	haynes	haynes	PROPN
ftr-353	1258	3	held	hold	VERB
ftr-353	1258	4	that	that	SCONJ
ftr-353	1258	5	the	the	DET
ftr-353	1258	6	compromise	compromise	NOUN
ftr-353	1258	7	of	of	ADP
ftr-353	1258	8	credit	credit	NOUN
ftr-353	1258	9	card	card	NOUN
ftr-353	1258	10	debt	debt	NOUN
ftr-353	1258	11	,	,	PUNCT
ftr-353	1258	12	including	include	VERB
ftr-353	1258	13	interest	interest	NOUN
ftr-353	1258	14	,	,	PUNCT
ftr-353	1258	15	incurred	incur	VERB
ftr-353	1258	16	for	for	ADP
ftr-353	1258	17	personal	personal	ADJ
ftr-353	1258	18	living	living	NOUN
ftr-353	1258	19	expenses	expense	NOUN
ftr-353	1258	20	resulted	result	VERB
ftr-353	1258	21	in	in	ADP
ftr-353	1258	22	recognition	recognition	NOUN
ftr-353	1258	23	of	of	ADP
ftr-353	1258	24	cod	cod	NOUN
ftr-353	1258	25	income	income	NOUN
ftr-353	1258	26	for	for	ADP
ftr-353	1258	27	a	a	DET
ftr-353	1258	28	cash	cash	NOUN
ftr-353	1258	29	method	method	NOUN
ftr-353	1258	30	taxpayer	taxpayer	NOUN
ftr-353	1258	31	.	.	PUNCT
ftr-353	1259	1	the	the	DET
ftr-353	1259	2	§	§	PROPN
ftr-353	1259	3	108(e)(5	108(e)(5	PROPN
ftr-353	1259	4	)	)	PUNCT
ftr-353	1259	5	exception	exception	NOUN
ftr-353	1259	6	for	for	ADP
ftr-353	1259	7	cancellation	cancellation	NOUN
ftr-353	1259	8	of	of	ADP
ftr-353	1259	9	purchase	purchase	NOUN
ftr-353	1259	10	money	money	NOUN
ftr-353	1259	11	debt	debt	NOUN
ftr-353	1259	12	did	do	AUX
ftr-353	1259	13	not	not	PART
ftr-353	1259	14	apply	apply	VERB
ftr-353	1259	15	because	because	SCONJ
ftr-353	1259	16	the	the	DET
ftr-353	1259	17	only	only	ADJ
ftr-353	1259	18	relationship	relationship	NOUN
ftr-353	1259	19	between	between	ADP
ftr-353	1259	20	the	the	DET
ftr-353	1259	21	debtor	debtor	NOUN
ftr-353	1259	22	and	and	CCONJ
ftr-353	1259	23	creditor	creditor	NOUN
ftr-353	1259	24	was	be	AUX
ftr-353	1259	25	the	the	DET
ftr-353	1259	26	debtor	debtor	NOUN
ftr-353	1259	27	-	-	PUNCT
ftr-353	1259	28	creditor	creditor	NOUN
ftr-353	1259	29	relationship	relationship	NOUN
ftr-353	1259	30	and	and	CCONJ
ftr-353	1259	31	there	there	PRON
ftr-353	1259	32	was	be	VERB
ftr-353	1259	33	no	no	DET
ftr-353	1259	34	property	property	NOUN
ftr-353	1259	35	sale	sale	NOUN
ftr-353	1259	36	and	and	CCONJ
ftr-353	1259	37	purchase	purchase	NOUN
ftr-353	1259	38	between	between	ADP
ftr-353	1259	39	the	the	DET
ftr-353	1259	40	creditor	creditor	NOUN
ftr-353	1259	41	and	and	CCONJ
ftr-353	1259	42	debtor	debtor	NOUN
ftr-353	1259	43	that	that	PRON
ftr-353	1259	44	gave	give	VERB
ftr-353	1259	45	rise	rise	NOUN
ftr-353	1259	46	to	to	ADP
ftr-353	1259	47	the	the	DET
ftr-353	1259	48	debt	debt	NOUN
ftr-353	1259	49	.	.	PUNCT
ftr-353	1260	1	(	(	PUNCT
ftr-353	1260	2	a	a	X
ftr-353	1260	3	)	)	PUNCT
ftr-353	1260	4	the	the	DET
ftr-353	1260	5	result	result	NOUN
ftr-353	1260	6	must	must	AUX
ftr-353	1260	7	have	have	AUX
ftr-353	1260	8	been	be	AUX
ftr-353	1260	9	so	so	ADV
ftr-353	1260	10	obvious	obvious	ADJ
ftr-353	1260	11	that	that	SCONJ
ftr-353	1260	12	the	the	DET
ftr-353	1260	13	tax	tax	NOUN
ftr-353	1260	14	court	court	NOUN
ftr-353	1260	15	was	be	AUX
ftr-353	1260	16	affirmed	affirm	VERB
ftr-353	1260	17	per	per	ADP
ftr-353	1260	18	curiam	curiam	PROPN
ftr-353	1260	19	.	.	PUNCT
ftr-353	1261	1	payne	payne	PROPN
ftr-353	1261	2	v.	v.	PROPN
ftr-353	1261	3	commissioner	commissioner	PROPN
ftr-353	1261	4	,	,	PUNCT
ftr-353	1261	5	104	104	NUM
ftr-353	1261	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	1261	7	2009	2009	NUM
ftr-353	1261	8	-	-	SYM
ftr-353	1261	9	7783	7783	NUM
ftr-353	1261	10	(	(	PUNCT
ftr-353	1261	11	8th	8th	ADJ
ftr-353	1261	12	cir	cir	NOUN
ftr-353	1261	13	.	.	PUNCT
ftr-353	1262	1	12/22/09	12/22/09	NUM
ftr-353	1262	2	)	)	PUNCT
ftr-353	1262	3	.	.	PUNCT
ftr-353	1263	1	7	7	X
ftr-353	1263	2	.	.	X
ftr-353	1263	3	the	the	DET
ftr-353	1263	4	out	out	ADP
ftr-353	1263	5	of	of	ADP
ftr-353	1263	6	pocket	pocket	NOUN
ftr-353	1263	7	cost	cost	NOUN
ftr-353	1263	8	of	of	ADP
ftr-353	1263	9	compromising	compromise	VERB
ftr-353	1263	10	consumer	consumer	NOUN
ftr-353	1263	11	debt	debt	NOUN
ftr-353	1263	12	does	do	AUX
ftr-353	1263	13	not	not	PART
ftr-353	1263	14	reduce	reduce	VERB
ftr-353	1263	15	the	the	DET
ftr-353	1263	16	amount	amount	NOUN
ftr-353	1263	17	of	of	ADP
ftr-353	1263	18	cod	cod	NOUN
ftr-353	1263	19	income	income	NOUN
ftr-353	1263	20	.	.	PUNCT
ftr-353	1264	1	melvin	melvin	PROPN
ftr-353	1264	2	v.	v.	PROPN
ftr-353	1264	3	commissioner	commissioner	PROPN
ftr-353	1264	4	,	,	PUNCT
ftr-353	1264	5	t.c	t.c	PROPN
ftr-353	1264	6	.	.	PROPN
ftr-353	1264	7	memo	memo	NOUN
ftr-353	1264	8	.	.	PUNCT
ftr-353	1265	1	2009	2009	NUM
ftr-353	1265	2	-	-	SYM
ftr-353	1265	3	199	199	NUM
ftr-353	1265	4	(	(	PUNCT
ftr-353	1265	5	9/8/09	9/8/09	NUM
ftr-353	1265	6	)	)	PUNCT
ftr-353	1265	7	.	.	PUNCT
ftr-353	1266	1	the	the	DET
ftr-353	1266	2	taxpayers	taxpayer	NOUN
ftr-353	1266	3	owed	owe	VERB
ftr-353	1266	4	chase	chase	PROPN
ftr-353	1266	5	manhattan	manhattan	PROPN
ftr-353	1266	6	bank	bank	PROPN
ftr-353	1266	7	$	$	SYM
ftr-353	1266	8	13,084	13,084	NUM
ftr-353	1266	9	on	on	ADP
ftr-353	1266	10	a	a	DET
ftr-353	1266	11	consumer	consumer	NOUN
ftr-353	1266	12	credit	credit	NOUN
ftr-353	1266	13	card	card	NOUN
ftr-353	1266	14	,	,	PUNCT
ftr-353	1266	15	and	and	CCONJ
ftr-353	1266	16	chase	chase	NOUN
ftr-353	1266	17	agreed	agree	VERB
ftr-353	1266	18	to	to	PART
ftr-353	1266	19	accept	accept	VERB
ftr-353	1266	20	$	$	SYM
ftr-353	1266	21	4,579	4,579	NUM
ftr-353	1266	22	to	to	PART
ftr-353	1266	23	settle	settle	VERB
ftr-353	1266	24	the	the	DET
ftr-353	1266	25	debt	debt	NOUN
ftr-353	1266	26	.	.	PUNCT
ftr-353	1267	1	the	the	DET
ftr-353	1267	2	taxpayers	taxpayer	NOUN
ftr-353	1267	3	paid	pay	VERB
ftr-353	1267	4	a	a	DET
ftr-353	1267	5	third	third	ADJ
ftr-353	1267	6	party	party	NOUN
ftr-353	1267	7	(	(	PUNCT
ftr-353	1267	8	arbitronix	arbitronix	NOUN
ftr-353	1267	9	)	)	PUNCT
ftr-353	1267	10	25	25	NUM
ftr-353	1267	11	percent	percent	NOUN
ftr-353	1267	12	of	of	ADP
ftr-353	1267	13	the	the	DET
ftr-353	1267	14	$	$	SYM
ftr-353	1267	15	8,505	8,505	NUM
ftr-353	1267	16	savings	saving	NOUN
ftr-353	1267	17	,	,	PUNCT
ftr-353	1267	18	or	or	CCONJ
ftr-353	1267	19	$	$	SYM
ftr-353	1267	20	2,126	2,126	NUM
ftr-353	1267	21	to	to	PART
ftr-353	1267	22	negotiate	negotiate	VERB
ftr-353	1267	23	the	the	DET
ftr-353	1267	24	compromise	compromise	NOUN
ftr-353	1267	25	.	.	PUNCT
ftr-353	1268	1	the	the	DET
ftr-353	1268	2	143	143	PROPN
ftr-353	1268	3	florida	florida	PROPN
ftr-353	1268	4	tax	tax	NOUN
ftr-353	1268	5	review	review	NOUN
ftr-353	1268	6	[	[	X
ftr-353	1268	7	vol	vol	NOUN
ftr-353	1268	8	.	.	PUNCT
ftr-353	1269	1	10	10	NUM
ftr-353	1269	2	:	:	PUNCT
ftr-353	1269	3	si	si	PROPN
ftr-353	1269	4	tax	tax	NOUN
ftr-353	1269	5	court	court	NOUN
ftr-353	1269	6	(	(	PUNCT
ftr-353	1269	7	judge	judge	PROPN
ftr-353	1269	8	halpern	halpern	PROPN
ftr-353	1269	9	)	)	PUNCT
ftr-353	1269	10	held	hold	VERB
ftr-353	1269	11	that	that	SCONJ
ftr-353	1269	12	the	the	DET
ftr-353	1269	13	taxpayers	taxpayer	NOUN
ftr-353	1269	14	recognized	recognize	VERB
ftr-353	1269	15	cod	cod	NOUN
ftr-353	1269	16	income	income	NOUN
ftr-353	1269	17	in	in	ADP
ftr-353	1269	18	the	the	DET
ftr-353	1269	19	full	full	ADJ
ftr-353	1269	20	amount	amount	NOUN
ftr-353	1269	21	of	of	ADP
ftr-353	1269	22	the	the	DET
ftr-353	1269	23	cancelled	cancel	VERB
ftr-353	1269	24	debt	debt	NOUN
ftr-353	1269	25	.	.	PUNCT
ftr-353	1270	1	the	the	DET
ftr-353	1270	2	“	"	PUNCT
ftr-353	1270	3	[	[	X
ftr-353	1270	4	taxpayers	taxpayer	NOUN
ftr-353	1270	5	]	]	PUNCT
ftr-353	1270	6	received	receive	VERB
ftr-353	1270	7	goods	good	NOUN
ftr-353	1270	8	and	and	CCONJ
ftr-353	1270	9	services	service	NOUN
ftr-353	1270	10	(	(	PUNCT
ftr-353	1270	11	and	and	CCONJ
ftr-353	1270	12	cash	cash	NOUN
ftr-353	1270	13	advances	advance	NOUN
ftr-353	1270	14	)	)	PUNCT
ftr-353	1270	15	on	on	ADP
ftr-353	1270	16	credit	credit	NOUN
ftr-353	1270	17	;	;	PUNCT
ftr-353	1270	18	when	when	SCONJ
ftr-353	1270	19	chase	chase	NOUN
ftr-353	1270	20	relieved	relieve	VERB
ftr-353	1270	21	them	they	PRON
ftr-353	1270	22	of	of	ADP
ftr-353	1270	23	their	their	PRON
ftr-353	1270	24	corresponding	correspond	VERB
ftr-353	1270	25	obligation	obligation	NOUN
ftr-353	1270	26	to	to	PART
ftr-353	1270	27	pay	pay	VERB
ftr-353	1270	28	,	,	PUNCT
ftr-353	1270	29	petitioners	petitioner	NOUN
ftr-353	1270	30	without	without	ADP
ftr-353	1270	31	question	question	NOUN
ftr-353	1270	32	received	receive	VERB
ftr-353	1270	33	an	an	DET
ftr-353	1270	34	‘	'	PUNCT
ftr-353	1270	35	accession	accession	NOUN
ftr-353	1270	36	to	to	ADP
ftr-353	1270	37	income	income	NOUN
ftr-353	1270	38	.	.	PUNCT
ftr-353	1270	39	’	'	PUNCT
ftr-353	1270	40	”	"	PUNCT
ftr-353	1271	1	the	the	DET
ftr-353	1271	2	court	court	NOUN
ftr-353	1271	3	rejected	reject	VERB
ftr-353	1271	4	the	the	DET
ftr-353	1271	5	taxpayer	taxpayer	NOUN
ftr-353	1271	6	’s	’s	PART
ftr-353	1271	7	argument	argument	NOUN
ftr-353	1271	8	that	that	SCONJ
ftr-353	1271	9	under	under	ADP
ftr-353	1271	10	§	§	PROPN
ftr-353	1271	11	61(a)(12	61(a)(12	NUM
ftr-353	1271	12	)	)	PUNCT
ftr-353	1271	13	itself	itself	PRON
ftr-353	1271	14	only	only	ADV
ftr-353	1271	15	the	the	DET
ftr-353	1271	16	net	net	ADJ
ftr-353	1271	17	benefit	benefit	NOUN
ftr-353	1271	18	of	of	ADP
ftr-353	1271	19	the	the	DET
ftr-353	1271	20	debt	debt	NOUN
ftr-353	1271	21	cancellation	cancellation	NOUN
ftr-353	1271	22	was	be	AUX
ftr-353	1271	23	includable	includable	ADJ
ftr-353	1271	24	in	in	ADP
ftr-353	1271	25	gross	gross	ADJ
ftr-353	1271	26	income	income	NOUN
ftr-353	1271	27	—	—	PUNCT
ftr-353	1271	28	that	that	PRON
ftr-353	1271	29	is	is	ADV
ftr-353	1271	30	they	they	PRON
ftr-353	1271	31	should	should	AUX
ftr-353	1271	32	have	have	AUX
ftr-353	1271	33	been	be	AUX
ftr-353	1271	34	allowed	allow	VERB
ftr-353	1271	35	to	to	PART
ftr-353	1271	36	offset	offset	VERB
ftr-353	1271	37	their	their	PRON
ftr-353	1271	38	“	"	PUNCT
ftr-353	1271	39	phantom	phantom	ADJ
ftr-353	1271	40	income	income	NOUN
ftr-353	1271	41	”	"	PUNCT
ftr-353	1271	42	with	with	ADP
ftr-353	1271	43	the	the	DET
ftr-353	1271	44	“	"	PUNCT
ftr-353	1271	45	loss	loss	NOUN
ftr-353	1271	46	”	"	PUNCT
ftr-353	1271	47	they	they	PRON
ftr-353	1271	48	suffered	suffer	VERB
ftr-353	1271	49	when	when	SCONJ
ftr-353	1271	50	they	they	PRON
ftr-353	1271	51	paid	pay	VERB
ftr-353	1271	52	the	the	DET
ftr-353	1271	53	fee	fee	NOUN
ftr-353	1271	54	.	.	PUNCT
ftr-353	1272	1	judge	judge	PROPN
ftr-353	1272	2	halpern	halpern	PROPN
ftr-353	1272	3	held	hold	VERB
ftr-353	1272	4	that	that	SCONJ
ftr-353	1272	5	§	§	PROPN
ftr-353	1272	6	61(a)(12	61(a)(12	NUM
ftr-353	1272	7	)	)	PUNCT
ftr-353	1272	8	“	"	PUNCT
ftr-353	1272	9	manifestly	manifestly	ADV
ftr-353	1272	10	does	do	AUX
ftr-353	1272	11	not	not	PART
ftr-353	1272	12	provide	provide	VERB
ftr-353	1272	13	for	for	ADP
ftr-353	1272	14	any	any	DET
ftr-353	1272	15	kind	kind	NOUN
ftr-353	1272	16	of	of	ADP
ftr-353	1272	17	deduction	deduction	NOUN
ftr-353	1272	18	.	.	PUNCT
ftr-353	1272	19	”	"	PUNCT
ftr-353	1273	1	the	the	DET
ftr-353	1273	2	taxpayers	taxpayer	NOUN
ftr-353	1273	3	did	do	AUX
ftr-353	1273	4	not	not	PART
ftr-353	1273	5	argue	argue	VERB
ftr-353	1273	6	for	for	ADP
ftr-353	1273	7	a	a	DET
ftr-353	1273	8	deduction	deduction	NOUN
ftr-353	1273	9	under	under	ADP
ftr-353	1273	10	§	§	PROPN
ftr-353	1273	11	162	162	NUM
ftr-353	1273	12	because	because	SCONJ
ftr-353	1273	13	they	they	PRON
ftr-353	1273	14	acknowledged	acknowledge	VERB
ftr-353	1273	15	that	that	SCONJ
ftr-353	1273	16	the	the	DET
ftr-353	1273	17	amount	amount	NOUN
ftr-353	1273	18	was	be	AUX
ftr-353	1273	19	not	not	PART
ftr-353	1273	20	paid	pay	VERB
ftr-353	1273	21	with	with	ADP
ftr-353	1273	22	respect	respect	NOUN
ftr-353	1273	23	to	to	ADP
ftr-353	1273	24	a	a	DET
ftr-353	1273	25	business	business	NOUN
ftr-353	1273	26	,	,	PUNCT
ftr-353	1273	27	and	and	CCONJ
ftr-353	1273	28	they	they	PRON
ftr-353	1273	29	did	do	AUX
ftr-353	1273	30	not	not	PART
ftr-353	1273	31	argue	argue	VERB
ftr-353	1273	32	for	for	ADP
ftr-353	1273	33	a	a	DET
ftr-353	1273	34	§	§	NOUN
ftr-353	1273	35	212	212	NUM
ftr-353	1273	36	deduction	deduction	NOUN
ftr-353	1273	37	because	because	SCONJ
ftr-353	1273	38	they	they	PRON
ftr-353	1273	39	were	be	AUX
ftr-353	1273	40	in	in	ADP
ftr-353	1273	41	the	the	DET
ftr-353	1273	42	amt	amt	PROPN
ftr-353	1273	43	.	.	PUNCT
ftr-353	1274	1	•	•	NUM
ftr-353	1274	2	one	one	NUM
ftr-353	1274	3	of	of	ADP
ftr-353	1274	4	our	our	PRON
ftr-353	1274	5	colleagues	colleague	NOUN
ftr-353	1274	6	who	who	PRON
ftr-353	1274	7	specializes	specialize	VERB
ftr-353	1274	8	in	in	ADP
ftr-353	1274	9	consumer	consumer	NOUN
ftr-353	1274	10	law	law	NOUN
ftr-353	1274	11	commented	comment	VERB
ftr-353	1274	12	,	,	PUNCT
ftr-353	1274	13	“	"	PUNCT
ftr-353	1274	14	what	what	PRON
ftr-353	1274	15	a	a	DET
ftr-353	1274	16	rip	rip	NOUN
ftr-353	1274	17	-	-	PUNCT
ftr-353	1274	18	off	off	NOUN
ftr-353	1274	19	.	.	PUNCT
ftr-353	1275	1	if	if	SCONJ
ftr-353	1275	2	the	the	DET
ftr-353	1275	3	people	people	NOUN
ftr-353	1275	4	had	have	AUX
ftr-353	1275	5	called	call	VERB
ftr-353	1275	6	chase	chase	NOUN
ftr-353	1275	7	themselves	themselves	PRON
ftr-353	1275	8	they	they	PRON
ftr-353	1275	9	probably	probably	ADV
ftr-353	1275	10	could	could	AUX
ftr-353	1275	11	have	have	AUX
ftr-353	1275	12	gotten	get	VERB
ftr-353	1275	13	an	an	DET
ftr-353	1275	14	even	even	ADV
ftr-353	1275	15	better	well	ADJ
ftr-353	1275	16	deal	deal	NOUN
ftr-353	1275	17	than	than	SCONJ
ftr-353	1275	18	the	the	DET
ftr-353	1275	19	third	third	ADJ
ftr-353	1275	20	party	party	NOUN
ftr-353	1275	21	did	do	VERB
ftr-353	1275	22	,	,	PUNCT
ftr-353	1275	23	and	and	CCONJ
ftr-353	1275	24	saved	save	VERB
ftr-353	1275	25	25	25	NUM
ftr-353	1275	26	percent	percent	NOUN
ftr-353	1275	27	.	.	PUNCT
ftr-353	1275	28	”	"	PUNCT
ftr-353	1276	1	8	8	NUM
ftr-353	1276	2	.	.	PUNCT
ftr-353	1277	1	the	the	DET
ftr-353	1277	2	irs	irs	PROPN
ftr-353	1277	3	was	be	AUX
ftr-353	1277	4	not	not	PART
ftr-353	1277	5	entitled	entitle	VERB
ftr-353	1277	6	to	to	PART
ftr-353	1277	7	rely	rely	VERB
ftr-353	1277	8	on	on	ADP
ftr-353	1277	9	a	a	DET
ftr-353	1277	10	naked	naked	ADJ
ftr-353	1277	11	form	form	NOUN
ftr-353	1277	12	1099	1099	NUM
ftr-353	1277	13	-	-	SYM
ftr-353	1277	14	c	c	NOUN
ftr-353	1277	15	to	to	PART
ftr-353	1277	16	show	show	VERB
ftr-353	1277	17	cancellation	cancellation	NOUN
ftr-353	1277	18	of	of	ADP
ftr-353	1277	19	indebtedness	indebtedness	NOUN
ftr-353	1277	20	income	income	NOUN
ftr-353	1277	21	occurred	occur	VERB
ftr-353	1277	22	in	in	ADP
ftr-353	1277	23	a	a	DET
ftr-353	1277	24	particular	particular	ADJ
ftr-353	1277	25	year	year	NOUN
ftr-353	1277	26	.	.	PUNCT
ftr-353	1278	1	linkugel	linkugel	PROPN
ftr-353	1278	2	v.	v.	PROPN
ftr-353	1278	3	commissioner	commissioner	PROPN
ftr-353	1278	4	,	,	PUNCT
ftr-353	1278	5	t.c	t.c	PROPN
ftr-353	1278	6	.	.	PROPN
ftr-353	1278	7	summ	summ	PROPN
ftr-353	1278	8	.	.	PUNCT
ftr-353	1279	1	op	op	NOUN
ftr-353	1279	2	.	.	PUNCT
ftr-353	1280	1	2009	2009	NUM
ftr-353	1280	2	-	-	SYM
ftr-353	1280	3	180	180	NUM
ftr-353	1280	4	(	(	PUNCT
ftr-353	1280	5	12/1/09	12/1/09	NUM
ftr-353	1280	6	)	)	PUNCT
ftr-353	1280	7	.	.	PUNCT
ftr-353	1281	1	the	the	DET
ftr-353	1281	2	taxpayer	taxpayer	NOUN
ftr-353	1281	3	’s	’s	PART
ftr-353	1281	4	house	house	NOUN
ftr-353	1281	5	was	be	AUX
ftr-353	1281	6	foreclosed	foreclose	VERB
ftr-353	1281	7	upon	upon	SCONJ
ftr-353	1281	8	in	in	ADP
ftr-353	1281	9	2000	2000	NUM
ftr-353	1281	10	,	,	PUNCT
ftr-353	1281	11	and	and	CCONJ
ftr-353	1281	12	the	the	DET
ftr-353	1281	13	mortgagee	mortgagee	NOUN
ftr-353	1281	14	secured	secure	VERB
ftr-353	1281	15	a	a	DET
ftr-353	1281	16	deficiency	deficiency	NOUN
ftr-353	1281	17	judgment	judgment	NOUN
ftr-353	1281	18	in	in	ADP
ftr-353	1281	19	the	the	DET
ftr-353	1281	20	amount	amount	NOUN
ftr-353	1281	21	of	of	ADP
ftr-353	1281	22	$	$	SYM
ftr-353	1281	23	35,247	35,247	NUM
ftr-353	1281	24	,	,	PUNCT
ftr-353	1281	25	which	which	PRON
ftr-353	1281	26	it	it	PRON
ftr-353	1281	27	made	make	VERB
ftr-353	1281	28	no	no	DET
ftr-353	1281	29	effort	effort	NOUN
ftr-353	1281	30	to	to	PART
ftr-353	1281	31	collect	collect	VERB
ftr-353	1281	32	.	.	PUNCT
ftr-353	1282	1	citigroup	citigroup	PROPN
ftr-353	1282	2	acquired	acquire	VERB
ftr-353	1282	3	the	the	DET
ftr-353	1282	4	mortgagee	mortgagee	NOUN
ftr-353	1282	5	in	in	ADP
ftr-353	1282	6	late	late	ADJ
ftr-353	1282	7	2000	2000	NUM
ftr-353	1282	8	and	and	CCONJ
ftr-353	1282	9	also	also	ADV
ftr-353	1282	10	engaged	engage	VERB
ftr-353	1282	11	in	in	ADP
ftr-353	1282	12	no	no	DET
ftr-353	1282	13	efforts	effort	NOUN
ftr-353	1282	14	to	to	PART
ftr-353	1282	15	collect	collect	VERB
ftr-353	1282	16	upon	upon	SCONJ
ftr-353	1282	17	the	the	DET
ftr-353	1282	18	judgment	judgment	NOUN
ftr-353	1282	19	.	.	PUNCT
ftr-353	1283	1	in	in	ADP
ftr-353	1283	2	2007	2007	NUM
ftr-353	1283	3	,	,	PUNCT
ftr-353	1283	4	a	a	DET
ftr-353	1283	5	citigroup	citigroup	NOUN
ftr-353	1283	6	subsidiary	subsidiary	NOUN
ftr-353	1283	7	issued	issue	VERB
ftr-353	1283	8	a	a	DET
ftr-353	1283	9	form	form	NOUN
ftr-353	1283	10	1099	1099	NUM
ftr-353	1283	11	-	-	SYM
ftr-353	1283	12	c	c	NOUN
ftr-353	1283	13	in	in	ADP
ftr-353	1283	14	the	the	DET
ftr-353	1283	15	deficiency	deficiency	NOUN
ftr-353	1283	16	amount	amount	NOUN
ftr-353	1283	17	for	for	ADP
ftr-353	1283	18	the	the	DET
ftr-353	1283	19	2006	2006	NUM
ftr-353	1283	20	taxable	taxable	ADJ
ftr-353	1283	21	year	year	NOUN
ftr-353	1283	22	.	.	PUNCT
ftr-353	1284	1	the	the	DET
ftr-353	1284	2	taxpayer	taxpayer	NOUN
ftr-353	1284	3	failed	fail	VERB
ftr-353	1284	4	to	to	PART
ftr-353	1284	5	include	include	VERB
ftr-353	1284	6	the	the	DET
ftr-353	1284	7	cancellation	cancellation	NOUN
ftr-353	1284	8	of	of	ADP
ftr-353	1284	9	indebtedness	indebtedness	NOUN
ftr-353	1284	10	income	income	NOUN
ftr-353	1284	11	on	on	ADP
ftr-353	1284	12	his	his	PRON
ftr-353	1284	13	2006	2006	NUM
ftr-353	1284	14	return	return	NOUN
ftr-353	1284	15	,	,	PUNCT
ftr-353	1284	16	and	and	CCONJ
ftr-353	1284	17	irs	irs	PROPN
ftr-353	1284	18	determined	determine	VERB
ftr-353	1284	19	a	a	DET
ftr-353	1284	20	deficiency	deficiency	NOUN
ftr-353	1284	21	.	.	PUNCT
ftr-353	1285	1	the	the	DET
ftr-353	1285	2	taxpayer	taxpayer	NOUN
ftr-353	1285	3	asserted	assert	VERB
ftr-353	1285	4	that	that	SCONJ
ftr-353	1285	5	the	the	DET
ftr-353	1285	6	coi	coi	NOUN
ftr-353	1285	7	income	income	NOUN
ftr-353	1285	8	occurred	occur	VERB
ftr-353	1285	9	in	in	ADP
ftr-353	1285	10	an	an	DET
ftr-353	1285	11	earlier	early	ADJ
ftr-353	1285	12	year	year	NOUN
ftr-353	1285	13	.	.	PUNCT
ftr-353	1286	1	special	special	ADJ
ftr-353	1286	2	trial	trial	NOUN
ftr-353	1286	3	judge	judge	NOUN
ftr-353	1286	4	armen	arman	NOUN
ftr-353	1286	5	held	hold	VERB
ftr-353	1286	6	that	that	SCONJ
ftr-353	1286	7	taxpayer	taxpayer	NOUN
ftr-353	1286	8	was	be	AUX
ftr-353	1286	9	entitled	entitle	VERB
ftr-353	1286	10	to	to	ADP
ftr-353	1286	11	a	a	DET
ftr-353	1286	12	shift	shift	NOUN
ftr-353	1286	13	in	in	ADP
ftr-353	1286	14	the	the	DET
ftr-353	1286	15	burden	burden	NOUN
ftr-353	1286	16	of	of	ADP
ftr-353	1286	17	proof	proof	NOUN
ftr-353	1286	18	under	under	ADP
ftr-353	1286	19	§	§	PROPN
ftr-353	1286	20	6201(d	6201(d	NOUN
ftr-353	1286	21	)	)	PUNCT
ftr-353	1286	22	,	,	PUNCT
ftr-353	1286	23	which	which	PRON
ftr-353	1286	24	required	require	VERB
ftr-353	1286	25	the	the	DET
ftr-353	1286	26	irs	irs	PROPN
ftr-353	1286	27	to	to	PART
ftr-353	1286	28	present	present	VERB
ftr-353	1286	29	other	other	ADJ
ftr-353	1286	30	evidence	evidence	NOUN
ftr-353	1286	31	to	to	PART
ftr-353	1286	32	support	support	VERB
ftr-353	1286	33	the	the	DET
ftr-353	1286	34	incidence	incidence	NOUN
ftr-353	1286	35	of	of	ADP
ftr-353	1286	36	the	the	DET
ftr-353	1286	37	cancellation	cancellation	NOUN
ftr-353	1286	38	of	of	ADP
ftr-353	1286	39	debt	debt	NOUN
ftr-353	1286	40	income	income	NOUN
ftr-353	1286	41	in	in	ADP
ftr-353	1286	42	2006	2006	NUM
ftr-353	1286	43	.	.	PUNCT
ftr-353	1287	1	the	the	DET
ftr-353	1287	2	irs	irs	PROPN
ftr-353	1287	3	failed	fail	VERB
ftr-353	1287	4	to	to	PART
ftr-353	1287	5	meet	meet	VERB
ftr-353	1287	6	its	its	PRON
ftr-353	1287	7	burden	burden	NOUN
ftr-353	1287	8	of	of	ADP
ftr-353	1287	9	production	production	NOUN
ftr-353	1287	10	.	.	PUNCT
ftr-353	1288	1	•	•	NUM
ftr-353	1288	2	the	the	DET
ftr-353	1288	3	court	court	NOUN
ftr-353	1288	4	relied	rely	VERB
ftr-353	1288	5	on	on	ADP
ftr-353	1288	6	portillo	portillo	PROPN
ftr-353	1288	7	v.	v.	PROPN
ftr-353	1288	8	commissioner	commissioner	PROPN
ftr-353	1288	9	,	,	PUNCT
ftr-353	1288	10	932	932	NUM
ftr-353	1288	11	f.2d	f.2d	NOUN
ftr-353	1288	12	1128	1128	NUM
ftr-353	1288	13	(	(	PUNCT
ftr-353	1288	14	5th	5th	ADJ
ftr-353	1288	15	cir	cir	NOUN
ftr-353	1288	16	.	.	PROPN
ftr-353	1288	17	1991	1991	NUM
ftr-353	1288	18	)	)	PUNCT
ftr-353	1288	19	,	,	PUNCT
ftr-353	1288	20	which	which	PRON
ftr-353	1288	21	was	be	AUX
ftr-353	1288	22	codified	codify	VERB
ftr-353	1288	23	as	as	ADP
ftr-353	1288	24	§	§	PROPN
ftr-353	1288	25	6201(d	6201(d	NOUN
ftr-353	1288	26	)	)	PUNCT
ftr-353	1288	27	in	in	ADP
ftr-353	1288	28	the	the	DET
ftr-353	1288	29	1996	1996	NUM
ftr-353	1288	30	second	second	ADJ
ftr-353	1288	31	taxpayer	taxpayer	NOUN
ftr-353	1288	32	bill	bill	NOUN
ftr-353	1288	33	of	of	ADP
ftr-353	1288	34	rights	right	NOUN
ftr-353	1288	35	.	.	PUNCT
ftr-353	1289	1	c.	c.	PROPN
ftr-353	1289	2	hobby	hobby	PROPN
ftr-353	1289	3	losses	loss	NOUN
ftr-353	1289	4	and	and	CCONJ
ftr-353	1289	5	§	§	PROPN
ftr-353	1289	6	280a	280a	PROPN
ftr-353	1289	7	home	home	NOUN
ftr-353	1289	8	office	office	NOUN
ftr-353	1289	9	and	and	CCONJ
ftr-353	1289	10	vacation	vacation	NOUN
ftr-353	1289	11	homes	home	NOUN
ftr-353	1289	12	1	1	NUM
ftr-353	1289	13	.	.	PUNCT
ftr-353	1289	14	mucking	muck	VERB
ftr-353	1289	15	stalls	stall	NOUN
ftr-353	1289	16	for	for	ADP
ftr-353	1289	17	60	60	NUM
ftr-353	1289	18	horses	horse	NOUN
ftr-353	1289	19	helps	help	VERB
ftr-353	1289	20	avoid	avoid	VERB
ftr-353	1289	21	the	the	DET
ftr-353	1289	22	hobby	hobby	ADJ
ftr-353	1289	23	loss	loss	NOUN
ftr-353	1289	24	limitations	limitation	NOUN
ftr-353	1289	25	.	.	PUNCT
ftr-353	1290	1	helmick	helmick	PROPN
ftr-353	1290	2	v.	v.	PROPN
ftr-353	1290	3	commissioner	commissioner	PROPN
ftr-353	1290	4	,	,	PUNCT
ftr-353	1290	5	t.c	t.c	PROPN
ftr-353	1290	6	.	.	PROPN
ftr-353	1290	7	memo	memo	NOUN
ftr-353	1290	8	.	.	PUNCT
ftr-353	1291	1	2009	2009	NUM
ftr-353	1291	2	-	-	SYM
ftr-353	1291	3	220	220	NUM
ftr-353	1291	4	(	(	PUNCT
ftr-353	1291	5	9/22/09	9/22/09	NUM
ftr-353	1291	6	)	)	PUNCT
ftr-353	1291	7	.	.	PUNCT
ftr-353	1292	1	the	the	DET
ftr-353	1292	2	taxpayers	taxpayer	NOUN
ftr-353	1292	3	conducted	conduct	VERB
ftr-353	1292	4	a	a	DET
ftr-353	1292	5	horse	horse	NOUN
ftr-353	1292	6	breeding	breeding	NOUN
ftr-353	1292	7	activity	activity	NOUN
ftr-353	1292	8	involving	involve	VERB
ftr-353	1292	9	4060	4060	NUM
ftr-353	1292	10	horses	horse	NOUN
ftr-353	1292	11	on	on	ADP
ftr-353	1292	12	property	property	NOUN
ftr-353	1292	13	on	on	ADP
ftr-353	1292	14	which	which	PRON
ftr-353	1292	15	they	they	PRON
ftr-353	1292	16	lived	live	VERB
ftr-353	1292	17	.	.	PUNCT
ftr-353	1293	1	they	they	PRON
ftr-353	1293	2	incurred	incur	VERB
ftr-353	1293	3	substantial	substantial	ADJ
ftr-353	1293	4	losses	loss	NOUN
ftr-353	1293	5	2010	2010	NUM
ftr-353	1293	6	]	]	PUNCT
ftr-353	1293	7	recent	recent	ADJ
ftr-353	1293	8	developments	development	NOUN
ftr-353	1293	9	in	in	ADP
ftr-353	1293	10	federal	federal	ADJ
ftr-353	1293	11	income	income	NOUN
ftr-353	1293	12	taxation	taxation	NOUN
ftr-353	1293	13	144	144	NUM
ftr-353	1293	14	for	for	ADP
ftr-353	1293	15	eleven	eleven	NUM
ftr-353	1293	16	consecutive	consecutive	ADJ
ftr-353	1293	17	years	year	NOUN
ftr-353	1293	18	and	and	CCONJ
ftr-353	1293	19	never	never	ADV
ftr-353	1293	20	made	make	VERB
ftr-353	1293	21	a	a	DET
ftr-353	1293	22	profit	profit	NOUN
ftr-353	1293	23	.	.	PUNCT
ftr-353	1294	1	their	their	PRON
ftr-353	1294	2	other	other	ADJ
ftr-353	1294	3	income	income	NOUN
ftr-353	1294	4	was	be	AUX
ftr-353	1294	5	a	a	DET
ftr-353	1294	6	modest	modest	ADJ
ftr-353	1294	7	salary	salary	NOUN
ftr-353	1294	8	.	.	PUNCT
ftr-353	1295	1	judge	judge	PROPN
ftr-353	1295	2	gustafson	gustafson	PROPN
ftr-353	1295	3	allowed	allow	VERB
ftr-353	1295	4	the	the	DET
ftr-353	1295	5	claimed	claim	VERB
ftr-353	1295	6	losses	loss	NOUN
ftr-353	1295	7	,	,	PUNCT
ftr-353	1295	8	and	and	CCONJ
ftr-353	1295	9	stated	state	VERB
ftr-353	1295	10	:	:	PUNCT
ftr-353	1295	11	although	although	SCONJ
ftr-353	1295	12	their	their	PRON
ftr-353	1295	13	intention	intention	NOUN
ftr-353	1295	14	to	to	PART
ftr-353	1295	15	make	make	VERB
ftr-353	1295	16	the	the	DET
ftr-353	1295	17	activity	activity	NOUN
ftr-353	1295	18	eventually	eventually	ADV
ftr-353	1295	19	profitable	profitable	ADJ
ftr-353	1295	20	was	be	AUX
ftr-353	1295	21	objectively	objectively	ADV
ftr-353	1295	22	unreasonable	unreasonable	ADJ
ftr-353	1295	23	,	,	PUNCT
ftr-353	1295	24	it	it	PRON
ftr-353	1295	25	was	be	AUX
ftr-353	1295	26	their	their	PRON
ftr-353	1295	27	genuine	genuine	ADJ
ftr-353	1295	28	subjective	subjective	ADJ
ftr-353	1295	29	intention	intention	NOUN
ftr-353	1295	30	.	.	PUNCT
ftr-353	1296	1	by	by	ADP
ftr-353	1296	2	the	the	DET
ftr-353	1296	3	time	time	NOUN
ftr-353	1296	4	of	of	ADP
ftr-353	1296	5	the	the	DET
ftr-353	1296	6	years	year	NOUN
ftr-353	1296	7	in	in	ADP
ftr-353	1296	8	issue	issue	NOUN
ftr-353	1296	9	,	,	PUNCT
ftr-353	1296	10	the	the	DET
ftr-353	1296	11	helmicks	helmick	NOUN
ftr-353	1296	12	had	have	AUX
ftr-353	1296	13	invested	invest	VERB
ftr-353	1296	14	so	so	ADV
ftr-353	1296	15	much	much	ADJ
ftr-353	1296	16	time	time	NOUN
ftr-353	1296	17	and	and	CCONJ
ftr-353	1296	18	effort	effort	NOUN
ftr-353	1296	19	in	in	ADP
ftr-353	1296	20	this	this	DET
ftr-353	1296	21	failing	fail	VERB
ftr-353	1296	22	activity	activity	NOUN
ftr-353	1296	23	that	that	PRON
ftr-353	1296	24	they	they	PRON
ftr-353	1296	25	could	could	AUX
ftr-353	1296	26	see	see	VERB
ftr-353	1296	27	no	no	DET
ftr-353	1296	28	way	way	NOUN
ftr-353	1296	29	out	out	ADP
ftr-353	1296	30	except	except	SCONJ
ftr-353	1296	31	to	to	PART
ftr-353	1296	32	somehow	somehow	ADV
ftr-353	1296	33	make	make	VERB
ftr-353	1296	34	the	the	DET
ftr-353	1296	35	thing	thing	NOUN
ftr-353	1296	36	work	work	VERB
ftr-353	1296	37	.	.	PUNCT
ftr-353	1297	1	no	no	DET
ftr-353	1297	2	other	other	ADJ
ftr-353	1297	3	possible	possible	ADJ
ftr-353	1297	4	purpose	purpose	NOUN
ftr-353	1297	5	explains	explain	VERB
ftr-353	1297	6	their	their	PRON
ftr-353	1297	7	willingness	willingness	NOUN
ftr-353	1297	8	to	to	PART
ftr-353	1297	9	persist	persist	VERB
ftr-353	1297	10	in	in	ADP
ftr-353	1297	11	an	an	DET
ftr-353	1297	12	activity	activity	NOUN
ftr-353	1297	13	that	that	PRON
ftr-353	1297	14	had	have	AUX
ftr-353	1297	15	become	become	VERB
ftr-353	1297	16	so	so	ADV
ftr-353	1297	17	frustrating	frustrating	ADJ
ftr-353	1297	18	and	and	CCONJ
ftr-353	1297	19	unpleasant	unpleasant	ADJ
ftr-353	1297	20	.	.	PUNCT
ftr-353	1298	1	d.	d.	NOUN
ftr-353	1298	2	deductions	deduction	NOUN
ftr-353	1298	3	and	and	CCONJ
ftr-353	1298	4	credits	credit	NOUN
ftr-353	1298	5	for	for	ADP
ftr-353	1298	6	personal	personal	ADJ
ftr-353	1298	7	expenses	expense	NOUN
ftr-353	1298	8	1	1	NUM
ftr-353	1298	9	.	.	X
ftr-353	1298	10	helping	help	VERB
ftr-353	1298	11	entry	entry	NOUN
ftr-353	1298	12	-	-	PUNCT
ftr-353	1298	13	level	level	NOUN
ftr-353	1298	14	homebuyers	homebuyer	NOUN
ftr-353	1298	15	invest	invest	VERB
ftr-353	1298	16	in	in	ADP
ftr-353	1298	17	the	the	DET
ftr-353	1298	18	bear	bear	NOUN
ftr-353	1298	19	housing	housing	NOUN
ftr-353	1298	20	market	market	NOUN
ftr-353	1298	21	.	.	PUNCT
ftr-353	1299	1	code	code	PROPN
ftr-353	1299	2	§	§	PROPN
ftr-353	1299	3	36	36	NUM
ftr-353	1299	4	,	,	PUNCT
ftr-353	1299	5	added	add	VERB
ftr-353	1299	6	by	by	ADP
ftr-353	1299	7	the	the	DET
ftr-353	1299	8	housing	housing	NOUN
ftr-353	1299	9	assistance	assistance	NOUN
ftr-353	1299	10	tax	tax	NOUN
ftr-353	1299	11	act	act	NOUN
ftr-353	1299	12	of	of	ADP
ftr-353	1299	13	2008	2008	NUM
ftr-353	1299	14	,	,	PUNCT
ftr-353	1299	15	provides	provide	VERB
ftr-353	1299	16	a	a	DET
ftr-353	1299	17	refundable	refundable	ADJ
ftr-353	1299	18	credit	credit	NOUN
ftr-353	1299	19	for	for	ADP
ftr-353	1299	20	a	a	DET
ftr-353	1299	21	“	"	PUNCT
ftr-353	1299	22	first	first	ADJ
ftr-353	1299	23	-	-	PUNCT
ftr-353	1299	24	time	time	NOUN
ftr-353	1299	25	homebuyer	homebuyer	PROPN
ftr-353	1299	26	”	"	PUNCT
ftr-353	1299	27	who	who	PRON
ftr-353	1299	28	purchases	purchase	VERB
ftr-353	1299	29	a	a	DET
ftr-353	1299	30	principal	principal	ADJ
ftr-353	1299	31	residence	residence	NOUN
ftr-353	1299	32	on	on	ADP
ftr-353	1299	33	or	or	CCONJ
ftr-353	1299	34	after	after	ADP
ftr-353	1299	35	4/9/08	4/9/08	NUM
ftr-353	1299	36	,	,	PUNCT
ftr-353	1299	37	and	and	CCONJ
ftr-353	1299	38	before	before	ADP
ftr-353	1299	39	1/1/09	1/1/09	NUM
ftr-353	1299	40	.	.	PUNCT
ftr-353	1300	1	the	the	DET
ftr-353	1300	2	amount	amount	NOUN
ftr-353	1300	3	of	of	ADP
ftr-353	1300	4	the	the	DET
ftr-353	1300	5	credit	credit	NOUN
ftr-353	1300	6	is	be	AUX
ftr-353	1300	7	the	the	DET
ftr-353	1300	8	lesser	less	ADJ
ftr-353	1300	9	of	of	ADP
ftr-353	1300	10	10	10	NUM
ftr-353	1300	11	percent	percent	NOUN
ftr-353	1300	12	of	of	ADP
ftr-353	1300	13	the	the	DET
ftr-353	1300	14	purchase	purchase	NOUN
ftr-353	1300	15	price	price	NOUN
ftr-353	1300	16	or	or	CCONJ
ftr-353	1300	17	$	$	SYM
ftr-353	1300	18	7,500	7,500	NUM
ftr-353	1300	19	(	(	PUNCT
ftr-353	1300	20	$	$	SYM
ftr-353	1300	21	3,750	3,750	NUM
ftr-353	1300	22	in	in	ADP
ftr-353	1300	23	the	the	DET
ftr-353	1300	24	case	case	NOUN
ftr-353	1300	25	of	of	ADP
ftr-353	1300	26	a	a	DET
ftr-353	1300	27	married	married	ADJ
ftr-353	1300	28	individual	individual	NOUN
ftr-353	1300	29	filing	file	VERB
ftr-353	1300	30	a	a	DET
ftr-353	1300	31	separate	separate	ADJ
ftr-353	1300	32	return	return	NOUN
ftr-353	1300	33	)	)	PUNCT
ftr-353	1300	34	.	.	PUNCT
ftr-353	1301	1	if	if	SCONJ
ftr-353	1301	2	two	two	NUM
ftr-353	1301	3	or	or	CCONJ
ftr-353	1301	4	more	more	ADV
ftr-353	1301	5	unmarried	unmarried	ADJ
ftr-353	1301	6	persons	person	NOUN
ftr-353	1301	7	purchase	purchase	VERB
ftr-353	1301	8	a	a	DET
ftr-353	1301	9	principal	principal	ADJ
ftr-353	1301	10	residence	residence	NOUN
ftr-353	1301	11	together	together	ADV
ftr-353	1301	12	,	,	PUNCT
ftr-353	1301	13	the	the	DET
ftr-353	1301	14	total	total	ADJ
ftr-353	1301	15	amount	amount	NOUN
ftr-353	1301	16	of	of	ADP
ftr-353	1301	17	the	the	DET
ftr-353	1301	18	credit	credit	NOUN
ftr-353	1301	19	will	will	AUX
ftr-353	1301	20	be	be	AUX
ftr-353	1301	21	allocated	allocate	VERB
ftr-353	1301	22	among	among	ADP
ftr-353	1301	23	them	they	PRON
ftr-353	1301	24	as	as	SCONJ
ftr-353	1301	25	prescribed	prescribe	VERB
ftr-353	1301	26	by	by	ADP
ftr-353	1301	27	the	the	DET
ftr-353	1301	28	irs	irs	PROPN
ftr-353	1301	29	.	.	PUNCT
ftr-353	1302	1	the	the	DET
ftr-353	1302	2	credit	credit	NOUN
ftr-353	1302	3	is	be	AUX
ftr-353	1302	4	phased	phase	VERB
ftr-353	1302	5	out	out	ADP
ftr-353	1302	6	over	over	ADP
ftr-353	1302	7	the	the	DET
ftr-353	1302	8	modified	modify	VERB
ftr-353	1302	9	adjusted	adjust	VERB
ftr-353	1302	10	income	income	NOUN
ftr-353	1302	11	range	range	NOUN
ftr-353	1302	12	of	of	ADP
ftr-353	1302	13	$	$	SYM
ftr-353	1302	14	75,000	75,000	NUM
ftr-353	1302	15	to	to	PART
ftr-353	1302	16	$	$	SYM
ftr-353	1302	17	95,000	95,000	NUM
ftr-353	1302	18	(	(	PUNCT
ftr-353	1302	19	$	$	SYM
ftr-353	1302	20	150,000	150,000	NUM
ftr-353	1302	21	to	to	PART
ftr-353	1302	22	$	$	SYM
ftr-353	1302	23	170,000	170,000	NUM
ftr-353	1302	24	in	in	ADP
ftr-353	1302	25	the	the	DET
ftr-353	1302	26	case	case	NOUN
ftr-353	1302	27	of	of	ADP
ftr-353	1302	28	a	a	DET
ftr-353	1302	29	joint	joint	ADJ
ftr-353	1302	30	return	return	NOUN
ftr-353	1302	31	)	)	PUNCT
ftr-353	1302	32	.	.	PUNCT
ftr-353	1303	1	a	a	DET
ftr-353	1303	2	person	person	NOUN
ftr-353	1303	3	qualifies	qualify	VERB
ftr-353	1303	4	as	as	ADP
ftr-353	1303	5	a	a	DET
ftr-353	1303	6	“	"	PUNCT
ftr-353	1303	7	first	first	ADJ
ftr-353	1303	8	-	-	PUNCT
ftr-353	1303	9	time	time	NOUN
ftr-353	1303	10	homebuyer	homebuyer	PROPN
ftr-353	1303	11	”	"	PUNCT
ftr-353	1303	12	if	if	SCONJ
ftr-353	1303	13	neither	neither	CCONJ
ftr-353	1303	14	the	the	DET
ftr-353	1303	15	person	person	NOUN
ftr-353	1303	16	nor	nor	CCONJ
ftr-353	1303	17	the	the	DET
ftr-353	1303	18	person	person	NOUN
ftr-353	1303	19	’s	’s	PART
ftr-353	1303	20	spouse	spouse	NOUN
ftr-353	1303	21	(	(	PUNCT
ftr-353	1303	22	if	if	SCONJ
ftr-353	1303	23	any	any	PRON
ftr-353	1303	24	)	)	PUNCT
ftr-353	1303	25	owned	own	VERB
ftr-353	1303	26	a	a	DET
ftr-353	1303	27	principal	principal	ADJ
ftr-353	1303	28	residence	residence	NOUN
ftr-353	1303	29	at	at	ADP
ftr-353	1303	30	any	any	DET
ftr-353	1303	31	time	time	NOUN
ftr-353	1303	32	during	during	ADP
ftr-353	1303	33	the	the	DET
ftr-353	1303	34	three	three	NUM
ftr-353	1303	35	-	-	PUNCT
ftr-353	1303	36	year	year	NOUN
ftr-353	1303	37	period	period	NOUN
ftr-353	1303	38	ending	end	VERB
ftr-353	1303	39	on	on	ADP
ftr-353	1303	40	the	the	DET
ftr-353	1303	41	date	date	NOUN
ftr-353	1303	42	of	of	ADP
ftr-353	1303	43	purchase	purchase	NOUN
ftr-353	1303	44	of	of	ADP
ftr-353	1303	45	the	the	DET
ftr-353	1303	46	credit	credit	NOUN
ftr-353	1303	47	-	-	PUNCT
ftr-353	1303	48	generating	generate	VERB
ftr-353	1303	49	residence	residence	NOUN
ftr-353	1303	50	.	.	PUNCT
ftr-353	1304	1	the	the	DET
ftr-353	1304	2	credit	credit	NOUN
ftr-353	1304	3	is	be	AUX
ftr-353	1304	4	not	not	PART
ftr-353	1304	5	available	available	ADJ
ftr-353	1304	6	if	if	SCONJ
ftr-353	1304	7	the	the	DET
ftr-353	1304	8	taxpayer	taxpayer	NOUN
ftr-353	1304	9	purchased	purchase	VERB
ftr-353	1304	10	the	the	DET
ftr-353	1304	11	property	property	NOUN
ftr-353	1304	12	from	from	ADP
ftr-353	1304	13	a	a	DET
ftr-353	1304	14	related	relate	VERB
ftr-353	1304	15	person	person	NOUN
ftr-353	1304	16	or	or	CCONJ
ftr-353	1304	17	acquired	acquire	VERB
ftr-353	1304	18	it	it	PRON
ftr-353	1304	19	by	by	ADP
ftr-353	1304	20	gift	gift	NOUN
ftr-353	1304	21	,	,	PUNCT
ftr-353	1304	22	or	or	CCONJ
ftr-353	1304	23	if	if	SCONJ
ftr-353	1304	24	the	the	DET
ftr-353	1304	25	taxpayer	taxpayer	NOUN
ftr-353	1304	26	’s	’s	PART
ftr-353	1304	27	basis	basis	NOUN
ftr-353	1304	28	in	in	ADP
ftr-353	1304	29	the	the	DET
ftr-353	1304	30	property	property	NOUN
ftr-353	1304	31	is	be	AUX
ftr-353	1304	32	determined	determine	VERB
ftr-353	1304	33	under	under	ADP
ftr-353	1304	34	§	§	PROPN
ftr-353	1304	35	1014	1014	NUM
ftr-353	1304	36	.	.	PUNCT
ftr-353	1305	1	(	(	PUNCT
ftr-353	1305	2	persons	person	NOUN
ftr-353	1305	3	are	be	AUX
ftr-353	1305	4	related	relate	VERB
ftr-353	1305	5	for	for	ADP
ftr-353	1305	6	this	this	DET
ftr-353	1305	7	purpose	purpose	NOUN
ftr-353	1305	8	if	if	SCONJ
ftr-353	1305	9	they	they	PRON
ftr-353	1305	10	are	be	AUX
ftr-353	1305	11	related	relate	VERB
ftr-353	1305	12	for	for	ADP
ftr-353	1305	13	purposes	purpose	NOUN
ftr-353	1305	14	of	of	ADP
ftr-353	1305	15	§	§	PROPN
ftr-353	1305	16	267	267	NUM
ftr-353	1305	17	or	or	CCONJ
ftr-353	1305	18	§	§	PROPN
ftr-353	1305	19	707	707	NUM
ftr-353	1305	20	,	,	PUNCT
ftr-353	1305	21	except	except	SCONJ
ftr-353	1305	22	that	that	SCONJ
ftr-353	1305	23	the	the	DET
ftr-353	1305	24	family	family	NOUN
ftr-353	1305	25	of	of	ADP
ftr-353	1305	26	an	an	DET
ftr-353	1305	27	individual	individual	NOUN
ftr-353	1305	28	under	under	ADP
ftr-353	1305	29	§	§	PROPN
ftr-353	1305	30	267(c)(4	267(c)(4	NUM
ftr-353	1305	31	)	)	PUNCT
ftr-353	1305	32	is	be	AUX
ftr-353	1305	33	limited	limit	VERB
ftr-353	1305	34	for	for	ADP
ftr-353	1305	35	this	this	DET
ftr-353	1305	36	purpose	purpose	NOUN
ftr-353	1305	37	to	to	ADP
ftr-353	1305	38	his	his	PRON
ftr-353	1305	39	spouse	spouse	NOUN
ftr-353	1305	40	,	,	PUNCT
ftr-353	1305	41	ancestors	ancestor	NOUN
ftr-353	1305	42	,	,	PUNCT
ftr-353	1305	43	and	and	CCONJ
ftr-353	1305	44	lineal	lineal	ADJ
ftr-353	1305	45	descendants	descendant	NOUN
ftr-353	1305	46	.	.	PUNCT
ftr-353	1305	47	)	)	PUNCT
ftr-353	1306	1	the	the	DET
ftr-353	1306	2	credit	credit	NOUN
ftr-353	1306	3	is	be	AUX
ftr-353	1306	4	also	also	ADV
ftr-353	1306	5	not	not	PART
ftr-353	1306	6	available	available	ADJ
ftr-353	1306	7	:	:	PUNCT
ftr-353	1306	8	(	(	PUNCT
ftr-353	1306	9	1	1	X
ftr-353	1306	10	)	)	PUNCT
ftr-353	1306	11	if	if	SCONJ
ftr-353	1306	12	a	a	DET
ftr-353	1306	13	credit	credit	NOUN
ftr-353	1306	14	under	under	ADP
ftr-353	1306	15	§	§	PROPN
ftr-353	1306	16	1400c	1400c	NUM
ftr-353	1306	17	(	(	PUNCT
ftr-353	1306	18	relating	relate	VERB
ftr-353	1306	19	to	to	ADP
ftr-353	1306	20	first	first	ADJ
ftr-353	1306	21	-	-	PUNCT
ftr-353	1306	22	time	time	NOUN
ftr-353	1306	23	homebuyers	homebuyer	NOUN
ftr-353	1306	24	in	in	ADP
ftr-353	1306	25	the	the	DET
ftr-353	1306	26	district	district	NOUN
ftr-353	1306	27	of	of	ADP
ftr-353	1306	28	columbia	columbia	PROPN
ftr-353	1306	29	)	)	PUNCT
ftr-353	1306	30	has	have	AUX
ftr-353	1306	31	ever	ever	ADV
ftr-353	1306	32	been	be	AUX
ftr-353	1306	33	allowable	allowable	ADJ
ftr-353	1306	34	to	to	ADP
ftr-353	1306	35	the	the	DET
ftr-353	1306	36	taxpayer	taxpayer	NOUN
ftr-353	1306	37	;	;	PUNCT
ftr-353	1306	38	(	(	PUNCT
ftr-353	1306	39	2	2	X
ftr-353	1306	40	)	)	PUNCT
ftr-353	1306	41	if	if	SCONJ
ftr-353	1306	42	the	the	DET
ftr-353	1306	43	taxpayer	taxpayer	NOUN
ftr-353	1306	44	’s	’s	PART
ftr-353	1306	45	financing	financing	NOUN
ftr-353	1306	46	is	be	AUX
ftr-353	1306	47	from	from	ADP
ftr-353	1306	48	tax	tax	NOUN
ftr-353	1306	49	-	-	PUNCT
ftr-353	1306	50	exempt	exempt	ADJ
ftr-353	1306	51	mortgage	mortgage	NOUN
ftr-353	1306	52	revenue	revenue	NOUN
ftr-353	1306	53	bonds	bond	NOUN
ftr-353	1306	54	;	;	PUNCT
ftr-353	1306	55	(	(	PUNCT
ftr-353	1306	56	3	3	X
ftr-353	1306	57	)	)	PUNCT
ftr-353	1306	58	if	if	SCONJ
ftr-353	1306	59	the	the	DET
ftr-353	1306	60	taxpayer	taxpayer	NOUN
ftr-353	1306	61	is	be	AUX
ftr-353	1306	62	a	a	DET
ftr-353	1306	63	nonresident	nonresident	ADJ
ftr-353	1306	64	alien	alien	NOUN
ftr-353	1306	65	;	;	PUNCT
ftr-353	1306	66	or	or	CCONJ
ftr-353	1306	67	(	(	PUNCT
ftr-353	1306	68	4	4	X
ftr-353	1306	69	)	)	PUNCT
ftr-353	1306	70	if	if	SCONJ
ftr-353	1306	71	the	the	DET
ftr-353	1306	72	taxpayer	taxpayer	NOUN
ftr-353	1306	73	disposes	dispose	VERB
ftr-353	1306	74	of	of	ADP
ftr-353	1306	75	the	the	DET
ftr-353	1306	76	residence	residence	NOUN
ftr-353	1306	77	or	or	CCONJ
ftr-353	1306	78	ceases	cease	VERB
ftr-353	1306	79	to	to	PART
ftr-353	1306	80	use	use	VERB
ftr-353	1306	81	it	it	PRON
ftr-353	1306	82	as	as	ADP
ftr-353	1306	83	his	his	PRON
ftr-353	1306	84	principal	principal	ADJ
ftr-353	1306	85	residence	residence	NOUN
ftr-353	1306	86	before	before	ADP
ftr-353	1306	87	the	the	DET
ftr-353	1306	88	close	close	NOUN
ftr-353	1306	89	of	of	ADP
ftr-353	1306	90	the	the	DET
ftr-353	1306	91	taxable	taxable	ADJ
ftr-353	1306	92	year	year	NOUN
ftr-353	1306	93	.	.	PUNCT
ftr-353	1307	1	•	•	NUM
ftr-353	1307	2	the	the	DET
ftr-353	1307	3	amount	amount	NOUN
ftr-353	1307	4	of	of	ADP
ftr-353	1307	5	the	the	DET
ftr-353	1307	6	credit	credit	NOUN
ftr-353	1307	7	is	be	AUX
ftr-353	1307	8	recaptured	recapture	VERB
ftr-353	1307	9	ratably	ratably	ADV
ftr-353	1307	10	over	over	ADP
ftr-353	1307	11	the	the	DET
ftr-353	1307	12	15	15	NUM
ftr-353	1307	13	-	-	PUNCT
ftr-353	1307	14	year	year	NOUN
ftr-353	1307	15	period	period	NOUN
ftr-353	1307	16	beginning	begin	VERB
ftr-353	1307	17	with	with	ADP
ftr-353	1307	18	the	the	DET
ftr-353	1307	19	second	second	ADJ
ftr-353	1307	20	taxable	taxable	ADJ
ftr-353	1307	21	year	year	NOUN
ftr-353	1307	22	following	follow	VERB
ftr-353	1307	23	the	the	DET
ftr-353	1307	24	taxable	taxable	ADJ
ftr-353	1307	25	year	year	NOUN
ftr-353	1307	26	in	in	ADP
ftr-353	1307	27	which	which	PRON
ftr-353	1307	28	the	the	DET
ftr-353	1307	29	credit	credit	NOUN
ftr-353	1307	30	-	-	PUNCT
ftr-353	1307	31	generating	generate	VERB
ftr-353	1307	32	purchase	purchase	NOUN
ftr-353	1307	33	was	be	AUX
ftr-353	1307	34	made	make	VERB
ftr-353	1307	35	.	.	PUNCT
ftr-353	1308	1	for	for	ADP
ftr-353	1308	2	example	example	NOUN
ftr-353	1308	3	,	,	PUNCT
ftr-353	1308	4	if	if	SCONJ
ftr-353	1308	5	a	a	DET
ftr-353	1308	6	taxpayer	taxpayer	NOUN
ftr-353	1308	7	properly	properly	ADV
ftr-353	1308	8	claimed	claim	VERB
ftr-353	1308	9	a	a	DET
ftr-353	1308	10	credit	credit	NOUN
ftr-353	1308	11	of	of	ADP
ftr-353	1308	12	$	$	SYM
ftr-353	1308	13	7,500	7,500	NUM
ftr-353	1308	14	for	for	ADP
ftr-353	1308	15	a	a	DET
ftr-353	1308	16	purchase	purchase	NOUN
ftr-353	1308	17	in	in	ADP
ftr-353	1308	18	2008	2008	NUM
ftr-353	1308	19	,	,	PUNCT
ftr-353	1308	20	the	the	DET
ftr-353	1308	21	recapture	recapture	NOUN
ftr-353	1308	22	amount	amount	NOUN
ftr-353	1308	23	would	would	AUX
ftr-353	1308	24	be	be	AUX
ftr-353	1308	25	$	$	SYM
ftr-353	1308	26	500	500	NUM
ftr-353	1308	27	in	in	ADP
ftr-353	1308	28	2010	2010	NUM
ftr-353	1308	29	,	,	PUNCT
ftr-353	1308	30	with	with	ADP
ftr-353	1308	31	another	another	DET
ftr-353	1308	32	$	$	SYM
ftr-353	1308	33	500	500	NUM
ftr-353	1308	34	recapture	recapture	NOUN
ftr-353	1308	35	amount	amount	NOUN
ftr-353	1308	36	in	in	ADP
ftr-353	1308	37	each	each	PRON
ftr-353	1308	38	of	of	ADP
ftr-353	1308	39	the	the	DET
ftr-353	1308	40	next	next	ADJ
ftr-353	1308	41	14	14	NUM
ftr-353	1308	42	years	year	NOUN
ftr-353	1308	43	.	.	PUNCT
ftr-353	1309	1	thus	thus	ADV
ftr-353	1309	2	,	,	PUNCT
ftr-353	1309	3	the	the	DET
ftr-353	1309	4	credit	credit	NOUN
ftr-353	1309	5	actually	actually	ADV
ftr-353	1309	6	145	145	NUM
ftr-353	1309	7	florida	florida	PROPN
ftr-353	1309	8	tax	tax	NOUN
ftr-353	1309	9	review	review	NOUN
ftr-353	1309	10	[	[	X
ftr-353	1309	11	vol	vol	NOUN
ftr-353	1309	12	.	.	PUNCT
ftr-353	1309	13	10	10	NUM
ftr-353	1309	14	:	:	PUNCT
ftr-353	1309	15	si	si	NOUN
ftr-353	1309	16	functions	function	NOUN
ftr-353	1309	17	as	as	ADP
ftr-353	1309	18	an	an	DET
ftr-353	1309	19	interest	interest	NOUN
ftr-353	1309	20	-	-	PUNCT
ftr-353	1309	21	free	free	ADJ
ftr-353	1309	22	loan	loan	NOUN
ftr-353	1309	23	from	from	ADP
ftr-353	1309	24	the	the	DET
ftr-353	1309	25	government	government	NOUN
ftr-353	1309	26	to	to	ADP
ftr-353	1309	27	the	the	DET
ftr-353	1309	28	taxpayer	taxpayer	NOUN
ftr-353	1309	29	.	.	PUNCT
ftr-353	1310	1	if	if	SCONJ
ftr-353	1310	2	,	,	PUNCT
ftr-353	1310	3	prior	prior	ADV
ftr-353	1310	4	to	to	ADP
ftr-353	1310	5	the	the	DET
ftr-353	1310	6	end	end	NOUN
ftr-353	1310	7	of	of	ADP
ftr-353	1310	8	the	the	DET
ftr-353	1310	9	15	15	NUM
ftr-353	1310	10	-	-	PUNCT
ftr-353	1310	11	year	year	NOUN
ftr-353	1310	12	recapture	recapture	NOUN
ftr-353	1310	13	period	period	NOUN
ftr-353	1310	14	,	,	PUNCT
ftr-353	1310	15	a	a	DET
ftr-353	1310	16	taxpayer	taxpayer	NOUN
ftr-353	1310	17	disposes	dispose	VERB
ftr-353	1310	18	of	of	ADP
ftr-353	1310	19	the	the	DET
ftr-353	1310	20	creditgenerating	creditgenerating	PROPN
ftr-353	1310	21	residence	residence	NOUN
ftr-353	1310	22	or	or	CCONJ
ftr-353	1310	23	ceases	cease	VERB
ftr-353	1310	24	to	to	PART
ftr-353	1310	25	use	use	VERB
ftr-353	1310	26	it	it	PRON
ftr-353	1310	27	as	as	ADP
ftr-353	1310	28	his	his	PRON
ftr-353	1310	29	principal	principal	ADJ
ftr-353	1310	30	residence	residence	NOUN
ftr-353	1310	31	,	,	PUNCT
ftr-353	1310	32	the	the	DET
ftr-353	1310	33	recapture	recapture	NOUN
ftr-353	1310	34	of	of	ADP
ftr-353	1310	35	any	any	DET
ftr-353	1310	36	previously	previously	ADV
ftr-353	1310	37	unrecaptured	unrecaptured	ADJ
ftr-353	1310	38	credit	credit	NOUN
ftr-353	1310	39	is	be	AUX
ftr-353	1310	40	accelerated	accelerate	VERB
ftr-353	1310	41	.	.	PUNCT
ftr-353	1311	1	in	in	ADP
ftr-353	1311	2	the	the	DET
ftr-353	1311	3	case	case	NOUN
ftr-353	1311	4	of	of	ADP
ftr-353	1311	5	a	a	DET
ftr-353	1311	6	sale	sale	NOUN
ftr-353	1311	7	of	of	ADP
ftr-353	1311	8	the	the	DET
ftr-353	1311	9	principal	principal	ADJ
ftr-353	1311	10	residence	residence	NOUN
ftr-353	1311	11	to	to	ADP
ftr-353	1311	12	an	an	DET
ftr-353	1311	13	unrelated	unrelated	ADJ
ftr-353	1311	14	person	person	NOUN
ftr-353	1311	15	,	,	PUNCT
ftr-353	1311	16	the	the	DET
ftr-353	1311	17	recapture	recapture	NOUN
ftr-353	1311	18	amount	amount	NOUN
ftr-353	1311	19	is	be	AUX
ftr-353	1311	20	limited	limit	VERB
ftr-353	1311	21	to	to	ADP
ftr-353	1311	22	the	the	DET
ftr-353	1311	23	amount	amount	NOUN
ftr-353	1311	24	of	of	ADP
ftr-353	1311	25	gain	gain	NOUN
ftr-353	1311	26	(	(	PUNCT
ftr-353	1311	27	if	if	SCONJ
ftr-353	1311	28	any	any	PRON
ftr-353	1311	29	)	)	PUNCT
ftr-353	1311	30	on	on	ADP
ftr-353	1311	31	the	the	DET
ftr-353	1311	32	sale	sale	NOUN
ftr-353	1311	33	.	.	PUNCT
ftr-353	1312	1	there	there	PRON
ftr-353	1312	2	is	be	VERB
ftr-353	1312	3	no	no	DET
ftr-353	1312	4	recapture	recapture	NOUN
ftr-353	1312	5	(	(	PUNCT
ftr-353	1312	6	either	either	CCONJ
ftr-353	1312	7	regular	regular	ADJ
ftr-353	1312	8	or	or	CCONJ
ftr-353	1312	9	accelerated	accelerate	VERB
ftr-353	1312	10	)	)	PUNCT
ftr-353	1312	11	after	after	ADP
ftr-353	1312	12	the	the	DET
ftr-353	1312	13	death	death	NOUN
ftr-353	1312	14	of	of	ADP
ftr-353	1312	15	a	a	DET
ftr-353	1312	16	taxpayer	taxpayer	NOUN
ftr-353	1312	17	,	,	PUNCT
ftr-353	1312	18	and	and	CCONJ
ftr-353	1312	19	there	there	PRON
ftr-353	1312	20	is	be	VERB
ftr-353	1312	21	no	no	DET
ftr-353	1312	22	accelerated	accelerated	ADJ
ftr-353	1312	23	recapture	recapture	NOUN
ftr-353	1312	24	following	follow	VERB
ftr-353	1312	25	an	an	DET
ftr-353	1312	26	involuntary	involuntary	ADJ
ftr-353	1312	27	conversion	conversion	NOUN
ftr-353	1312	28	of	of	ADP
ftr-353	1312	29	a	a	DET
ftr-353	1312	30	residence	residence	NOUN
ftr-353	1312	31	if	if	SCONJ
ftr-353	1312	32	the	the	DET
ftr-353	1312	33	taxpayer	taxpayer	NOUN
ftr-353	1312	34	acquires	acquire	VERB
ftr-353	1312	35	a	a	DET
ftr-353	1312	36	new	new	ADJ
ftr-353	1312	37	principal	principal	ADJ
ftr-353	1312	38	residence	residence	NOUN
ftr-353	1312	39	within	within	ADP
ftr-353	1312	40	the	the	DET
ftr-353	1312	41	next	next	ADJ
ftr-353	1312	42	two	two	NUM
ftr-353	1312	43	years	year	NOUN
ftr-353	1312	44	.	.	PUNCT
ftr-353	1313	1	if	if	SCONJ
ftr-353	1313	2	a	a	DET
ftr-353	1313	3	credit	credit	NOUN
ftr-353	1313	4	-	-	PUNCT
ftr-353	1313	5	generating	generate	VERB
ftr-353	1313	6	residence	residence	NOUN
ftr-353	1313	7	is	be	AUX
ftr-353	1313	8	transferred	transfer	VERB
ftr-353	1313	9	between	between	ADP
ftr-353	1313	10	spouses	spouse	NOUN
ftr-353	1313	11	or	or	CCONJ
ftr-353	1313	12	incident	incident	NOUN
ftr-353	1313	13	to	to	ADP
ftr-353	1313	14	a	a	DET
ftr-353	1313	15	divorce	divorce	NOUN
ftr-353	1313	16	,	,	PUNCT
ftr-353	1313	17	in	in	ADP
ftr-353	1313	18	a	a	DET
ftr-353	1313	19	transaction	transaction	NOUN
ftr-353	1313	20	subject	subject	NOUN
ftr-353	1313	21	to	to	ADP
ftr-353	1313	22	§	§	PROPN
ftr-353	1313	23	1041	1041	NUM
ftr-353	1313	24	,	,	PUNCT
ftr-353	1313	25	any	any	DET
ftr-353	1313	26	remaining	remain	VERB
ftr-353	1313	27	recapture	recapture	NOUN
ftr-353	1313	28	obligation	obligation	NOUN
ftr-353	1313	29	is	be	AUX
ftr-353	1313	30	imposed	impose	VERB
ftr-353	1313	31	solely	solely	ADV
ftr-353	1313	32	on	on	ADP
ftr-353	1313	33	the	the	DET
ftr-353	1313	34	transferee	transferee	NOUN
ftr-353	1313	35	.	.	PUNCT
ftr-353	1314	1	•	•	ADV
ftr-353	1314	2	although	although	SCONJ
ftr-353	1314	3	the	the	DET
ftr-353	1314	4	credit	credit	NOUN
ftr-353	1314	5	is	be	AUX
ftr-353	1314	6	ordinarily	ordinarily	ADV
ftr-353	1314	7	allowed	allow	VERB
ftr-353	1314	8	with	with	ADP
ftr-353	1314	9	respect	respect	NOUN
ftr-353	1314	10	to	to	ADP
ftr-353	1314	11	the	the	DET
ftr-353	1314	12	year	year	NOUN
ftr-353	1314	13	in	in	ADP
ftr-353	1314	14	which	which	PRON
ftr-353	1314	15	the	the	DET
ftr-353	1314	16	credit	credit	NOUN
ftr-353	1314	17	-	-	PUNCT
ftr-353	1314	18	generating	generate	VERB
ftr-353	1314	19	purchase	purchase	NOUN
ftr-353	1314	20	occurred	occur	VERB
ftr-353	1314	21	,	,	PUNCT
ftr-353	1314	22	a	a	DET
ftr-353	1314	23	taxpayer	taxpayer	NOUN
ftr-353	1314	24	purchasing	purchase	VERB
ftr-353	1314	25	a	a	DET
ftr-353	1314	26	home	home	NOUN
ftr-353	1314	27	in	in	ADP
ftr-353	1314	28	2009	2009	NUM
ftr-353	1314	29	(	(	PUNCT
ftr-353	1314	30	before	before	ADP
ftr-353	1314	31	july	july	PROPN
ftr-353	1314	32	1	1	NUM
ftr-353	1314	33	)	)	PUNCT
ftr-353	1314	34	may	may	AUX
ftr-353	1314	35	elect	elect	VERB
ftr-353	1314	36	to	to	PART
ftr-353	1314	37	treat	treat	VERB
ftr-353	1314	38	the	the	DET
ftr-353	1314	39	purchase	purchase	NOUN
ftr-353	1314	40	as	as	ADP
ftr-353	1314	41	having	having	AUX
ftr-353	1314	42	been	be	AUX
ftr-353	1314	43	made	make	VERB
ftr-353	1314	44	in	in	ADP
ftr-353	1314	45	2008	2008	NUM
ftr-353	1314	46	,	,	PUNCT
ftr-353	1314	47	for	for	ADP
ftr-353	1314	48	the	the	DET
ftr-353	1314	49	purpose	purpose	NOUN
ftr-353	1314	50	of	of	ADP
ftr-353	1314	51	claiming	claim	VERB
ftr-353	1314	52	the	the	DET
ftr-353	1314	53	credit	credit	NOUN
ftr-353	1314	54	on	on	ADP
ftr-353	1314	55	his	his	PRON
ftr-353	1314	56	2008	2008	NUM
ftr-353	1314	57	tax	tax	NOUN
ftr-353	1314	58	return	return	NOUN
ftr-353	1314	59	.	.	PUNCT
ftr-353	1315	1	if	if	SCONJ
ftr-353	1315	2	the	the	DET
ftr-353	1315	3	election	election	NOUN
ftr-353	1315	4	is	be	AUX
ftr-353	1315	5	made	make	VERB
ftr-353	1315	6	,	,	PUNCT
ftr-353	1315	7	the	the	DET
ftr-353	1315	8	first	first	ADJ
ftr-353	1315	9	year	year	NOUN
ftr-353	1315	10	of	of	ADP
ftr-353	1315	11	the	the	DET
ftr-353	1315	12	recapture	recapture	NOUN
ftr-353	1315	13	period	period	NOUN
ftr-353	1315	14	will	will	AUX
ftr-353	1315	15	be	be	AUX
ftr-353	1315	16	2010	2010	NUM
ftr-353	1315	17	,	,	PUNCT
ftr-353	1315	18	rather	rather	ADV
ftr-353	1315	19	than	than	ADP
ftr-353	1315	20	2011	2011	NUM
ftr-353	1315	21	.	.	PUNCT
ftr-353	1316	1	(	(	PUNCT
ftr-353	1316	2	a	a	X
ftr-353	1316	3	)	)	PUNCT
ftr-353	1316	4	the	the	DET
ftr-353	1316	5	homebuyer	homebuyer	PROPN
ftr-353	1316	6	credit	credit	NOUN
ftr-353	1316	7	started	start	VERB
ftr-353	1316	8	out	out	ADP
ftr-353	1316	9	as	as	ADP
ftr-353	1316	10	an	an	DET
ftr-353	1316	11	interest	interest	NOUN
ftr-353	1316	12	-	-	PUNCT
ftr-353	1316	13	free	free	ADJ
ftr-353	1316	14	loan	loan	NOUN
ftr-353	1316	15	,	,	PUNCT
ftr-353	1316	16	but	but	CCONJ
ftr-353	1316	17	now	now	ADV
ftr-353	1316	18	it	it	PRON
ftr-353	1316	19	’s	’	VERB
ftr-353	1316	20	outright	outright	ADJ
ftr-353	1316	21	free	free	ADJ
ftr-353	1316	22	money	money	NOUN
ftr-353	1316	23	from	from	ADP
ftr-353	1316	24	the	the	DET
ftr-353	1316	25	federal	federal	ADJ
ftr-353	1316	26	government	government	NOUN
ftr-353	1316	27	.	.	PUNCT
ftr-353	1317	1	section	section	NOUN
ftr-353	1317	2	1006	1006	NUM
ftr-353	1317	3	of	of	ADP
ftr-353	1317	4	the	the	DET
ftr-353	1317	5	2009	2009	NUM
ftr-353	1317	6	arra	arra	PROPN
ftr-353	1317	7	amended	amend	VERB
ftr-353	1317	8	code	code	NOUN
ftr-353	1317	9	§	§	PROPN
ftr-353	1317	10	36(h	36(h	NUM
ftr-353	1317	11	)	)	PUNCT
ftr-353	1317	12	to	to	PART
ftr-353	1317	13	extend	extend	VERB
ftr-353	1317	14	the	the	DET
ftr-353	1317	15	life	life	NOUN
ftr-353	1317	16	of	of	ADP
ftr-353	1317	17	the	the	DET
ftr-353	1317	18	first	first	ADJ
ftr-353	1317	19	-	-	PUNCT
ftr-353	1317	20	time	time	NOUN
ftr-353	1317	21	homebuyer	homebuyer	PROPN
ftr-353	1317	22	credit	credit	NOUN
ftr-353	1317	23	through	through	ADP
ftr-353	1317	24	november	november	PROPN
ftr-353	1317	25	30	30	NUM
ftr-353	1317	26	,	,	PUNCT
ftr-353	1317	27	2009	2009	NUM
ftr-353	1317	28	,	,	PUNCT
ftr-353	1317	29	and	and	CCONJ
ftr-353	1317	30	to	to	PART
ftr-353	1317	31	increase	increase	VERB
ftr-353	1317	32	the	the	DET
ftr-353	1317	33	amount	amount	NOUN
ftr-353	1317	34	of	of	ADP
ftr-353	1317	35	the	the	DET
ftr-353	1317	36	credit	credit	NOUN
ftr-353	1317	37	to	to	ADP
ftr-353	1317	38	$	$	SYM
ftr-353	1317	39	8,000	8,000	NUM
ftr-353	1317	40	for	for	ADP
ftr-353	1317	41	2009	2009	NUM
ftr-353	1317	42	.	.	PUNCT
ftr-353	1318	1	it	it	PRON
ftr-353	1318	2	also	also	ADV
ftr-353	1318	3	amended	amend	VERB
ftr-353	1318	4	§	§	PROPN
ftr-353	1318	5	36(f	36(f	NUM
ftr-353	1318	6	)	)	PUNCT
ftr-353	1318	7	to	to	PART
ftr-353	1318	8	eliminate	eliminate	VERB
ftr-353	1318	9	the	the	DET
ftr-353	1318	10	recapture	recapture	NOUN
ftr-353	1318	11	of	of	ADP
ftr-353	1318	12	the	the	DET
ftr-353	1318	13	credit	credit	NOUN
ftr-353	1318	14	for	for	ADP
ftr-353	1318	15	a	a	DET
ftr-353	1318	16	home	home	NOUN
ftr-353	1318	17	purchased	purchase	VERB
ftr-353	1318	18	in	in	ADP
ftr-353	1318	19	2009	2009	NUM
ftr-353	1318	20	,	,	PUNCT
ftr-353	1318	21	unless	unless	SCONJ
ftr-353	1318	22	the	the	DET
ftr-353	1318	23	home	home	NOUN
ftr-353	1318	24	is	be	AUX
ftr-353	1318	25	sold	sell	VERB
ftr-353	1318	26	or	or	CCONJ
ftr-353	1318	27	ceases	cease	VERB
ftr-353	1318	28	to	to	PART
ftr-353	1318	29	be	be	AUX
ftr-353	1318	30	the	the	DET
ftr-353	1318	31	taxpayer	taxpayer	NOUN
ftr-353	1318	32	’s	’s	PART
ftr-353	1318	33	principal	principal	ADJ
ftr-353	1318	34	residence	residence	NOUN
ftr-353	1318	35	within	within	ADP
ftr-353	1318	36	36	36	NUM
ftr-353	1318	37	months	month	NOUN
ftr-353	1318	38	of	of	ADP
ftr-353	1318	39	the	the	DET
ftr-353	1318	40	date	date	NOUN
ftr-353	1318	41	of	of	ADP
ftr-353	1318	42	purchase	purchase	NOUN
ftr-353	1318	43	.	.	PUNCT
ftr-353	1319	1	(	(	PUNCT
ftr-353	1319	2	b	b	X
ftr-353	1319	3	)	)	PUNCT
ftr-353	1319	4	extended	extended	ADJ
ftr-353	1319	5	and	and	CCONJ
ftr-353	1319	6	modified	modify	VERB
ftr-353	1319	7	in	in	ADP
ftr-353	1319	8	the	the	DET
ftr-353	1319	9	worker	worker	NOUN
ftr-353	1319	10	,	,	PUNCT
ftr-353	1319	11	homeownership	homeownership	NOUN
ftr-353	1319	12	,	,	PUNCT
ftr-353	1319	13	and	and	CCONJ
ftr-353	1319	14	business	business	NOUN
ftr-353	1319	15	act	act	NOUN
ftr-353	1319	16	of	of	ADP
ftr-353	1319	17	2009	2009	NUM
ftr-353	1319	18	.	.	PUNCT
ftr-353	1320	1	section	section	NOUN
ftr-353	1320	2	11	11	NUM
ftr-353	1320	3	of	of	ADP
ftr-353	1320	4	the	the	DET
ftr-353	1320	5	whaba	whaba	NOUN
ftr-353	1320	6	of	of	ADP
ftr-353	1320	7	2009	2009	NUM
ftr-353	1320	8	amends	amend	NOUN
ftr-353	1320	9	code	code	PROPN
ftr-353	1320	10	§	§	PROPN
ftr-353	1320	11	36	36	NUM
ftr-353	1320	12	to	to	PART
ftr-353	1320	13	extend	extend	VERB
ftr-353	1320	14	the	the	DET
ftr-353	1320	15	credit	credit	NOUN
ftr-353	1320	16	for	for	ADP
ftr-353	1320	17	homes	home	NOUN
ftr-353	1320	18	purchased	purchase	VERB
ftr-353	1320	19	through	through	ADP
ftr-353	1320	20	5/1/10	5/1/10	NUM
ftr-353	1320	21	(	(	PUNCT
ftr-353	1320	22	7/1/10	7/1/10	NUM
ftr-353	1320	23	,	,	PUNCT
ftr-353	1320	24	if	if	SCONJ
ftr-353	1320	25	subject	subject	ADJ
ftr-353	1320	26	to	to	ADP
ftr-353	1320	27	a	a	DET
ftr-353	1320	28	binding	bind	VERB
ftr-353	1320	29	contract	contract	NOUN
ftr-353	1320	30	on	on	ADP
ftr-353	1320	31	5/1/10	5/1/10	NUM
ftr-353	1320	32	)	)	PUNCT
ftr-353	1320	33	.	.	PUNCT
ftr-353	1321	1	extension	extension	NOUN
ftr-353	1321	2	and	and	CCONJ
ftr-353	1321	3	modification	modification	NOUN
ftr-353	1321	4	of	of	ADP
ftr-353	1321	5	first	first	ADJ
ftr-353	1321	6	-	-	PUNCT
ftr-353	1321	7	time	time	NOUN
ftr-353	1321	8	homebuyer	homebuyer	PROPN
ftr-353	1321	9	credit	credit	NOUN
ftr-353	1321	10	(	(	PUNCT
ftr-353	1321	11	§	§	PROPN
ftr-353	1321	12	36	36	NUM
ftr-353	1321	13	)	)	PUNCT
ftr-353	1321	14	•	•	ADP
ftr-353	1321	15	an	an	DET
ftr-353	1321	16	individual	individual	NOUN
ftr-353	1321	17	(	(	PUNCT
ftr-353	1321	18	and	and	CCONJ
ftr-353	1321	19	,	,	PUNCT
ftr-353	1321	20	if	if	SCONJ
ftr-353	1321	21	married	marry	VERB
ftr-353	1321	22	,	,	PUNCT
ftr-353	1321	23	the	the	DET
ftr-353	1321	24	individual	individual	NOUN
ftr-353	1321	25	’s	’s	PART
ftr-353	1321	26	spouse	spouse	NOUN
ftr-353	1321	27	)	)	PUNCT
ftr-353	1321	28	who	who	PRON
ftr-353	1321	29	has	have	AUX
ftr-353	1321	30	maintained	maintain	VERB
ftr-353	1321	31	the	the	DET
ftr-353	1321	32	same	same	ADJ
ftr-353	1321	33	principal	principal	ADJ
ftr-353	1321	34	residence	residence	NOUN
ftr-353	1321	35	for	for	ADP
ftr-353	1321	36	any	any	DET
ftr-353	1321	37	five	five	NUM
ftr-353	1321	38	-	-	PUNCT
ftr-353	1321	39	consecutive	consecutive	ADJ
ftr-353	1321	40	year	year	NOUN
ftr-353	1321	41	period	period	NOUN
ftr-353	1321	42	during	during	ADP
ftr-353	1321	43	the	the	DET
ftr-353	1321	44	eight	eight	NUM
ftr-353	1321	45	-	-	PUNCT
ftr-353	1321	46	year	year	NOUN
ftr-353	1321	47	period	period	NOUN
ftr-353	1321	48	ending	end	VERB
ftr-353	1321	49	on	on	ADP
ftr-353	1321	50	the	the	DET
ftr-353	1321	51	date	date	NOUN
ftr-353	1321	52	of	of	ADP
ftr-353	1321	53	the	the	DET
ftr-353	1321	54	purchase	purchase	NOUN
ftr-353	1321	55	of	of	ADP
ftr-353	1321	56	a	a	DET
ftr-353	1321	57	subsequent	subsequent	ADJ
ftr-353	1321	58	principal	principal	ADJ
ftr-353	1321	59	residence	residence	NOUN
ftr-353	1321	60	is	be	AUX
ftr-353	1321	61	treated	treat	VERB
ftr-353	1321	62	as	as	ADP
ftr-353	1321	63	a	a	DET
ftr-353	1321	64	first	first	ADJ
ftr-353	1321	65	-	-	PUNCT
ftr-353	1321	66	time	time	NOUN
ftr-353	1321	67	homebuyer	homebuyer	PROPN
ftr-353	1321	68	.	.	PUNCT
ftr-353	1322	1	the	the	DET
ftr-353	1322	2	maximum	maximum	ADJ
ftr-353	1322	3	allowable	allowable	ADJ
ftr-353	1322	4	credit	credit	NOUN
ftr-353	1322	5	for	for	ADP
ftr-353	1322	6	such	such	ADJ
ftr-353	1322	7	taxpayers	taxpayer	NOUN
ftr-353	1322	8	is	be	AUX
ftr-353	1322	9	$	$	SYM
ftr-353	1322	10	6,500	6,500	NUM
ftr-353	1322	11	.	.	PUNCT
ftr-353	1323	1	this	this	DET
ftr-353	1323	2	provision	provision	NOUN
ftr-353	1323	3	applies	apply	VERB
ftr-353	1323	4	to	to	ADP
ftr-353	1323	5	residences	residence	NOUN
ftr-353	1323	6	purchased	purchase	VERB
ftr-353	1323	7	after	after	ADP
ftr-353	1323	8	11/30/09	11/30/09	PROPN
ftr-353	1323	9	.	.	PROPN
ftr-353	1323	10	•	•	NOUN
ftr-353	1323	11	there	there	PRON
ftr-353	1323	12	are	be	VERB
ftr-353	1323	13	,	,	PUNCT
ftr-353	1323	14	of	of	ADP
ftr-353	1323	15	course	course	NOUN
ftr-353	1323	16	,	,	PUNCT
ftr-353	1323	17	income	income	NOUN
ftr-353	1323	18	limitations	limitation	NOUN
ftr-353	1323	19	for	for	ADP
ftr-353	1323	20	the	the	DET
ftr-353	1323	21	credit	credit	NOUN
ftr-353	1323	22	,	,	PUNCT
ftr-353	1323	23	with	with	ADP
ftr-353	1323	24	phaseouts	phaseout	NOUN
ftr-353	1323	25	between	between	ADP
ftr-353	1323	26	$	$	SYM
ftr-353	1323	27	225,000	225,000	NUM
ftr-353	1323	28	and	and	CCONJ
ftr-353	1323	29	$	$	SYM
ftr-353	1323	30	245,000	245,000	NUM
ftr-353	1323	31	of	of	ADP
ftr-353	1323	32	agi	agi	NOUN
ftr-353	1323	33	,	,	PUNCT
ftr-353	1323	34	as	as	ADV
ftr-353	1323	35	well	well	ADV
ftr-353	1323	36	as	as	ADP
ftr-353	1323	37	a	a	DET
ftr-353	1323	38	purchase	purchase	NOUN
ftr-353	1323	39	price	price	NOUN
ftr-353	1323	40	limit	limit	NOUN
ftr-353	1323	41	of	of	ADP
ftr-353	1323	42	$	$	SYM
ftr-353	1323	43	800,000	800,000	NUM
ftr-353	1323	44	.	.	PUNCT
ftr-353	1324	1	2010	2010	NUM
ftr-353	1324	2	]	]	PUNCT
ftr-353	1324	3	recent	recent	ADJ
ftr-353	1324	4	developments	development	NOUN
ftr-353	1324	5	in	in	ADP
ftr-353	1324	6	federal	federal	ADJ
ftr-353	1324	7	income	income	NOUN
ftr-353	1324	8	taxation	taxation	NOUN
ftr-353	1324	9	146	146	NUM
ftr-353	1324	10	(	(	PUNCT
ftr-353	1324	11	c	c	X
ftr-353	1324	12	)	)	PUNCT
ftr-353	1324	13	we	we	PRON
ftr-353	1324	14	guess	guess	VERB
ftr-353	1324	15	doma	doma	NOUN
ftr-353	1324	16	does	do	AUX
ftr-353	1324	17	n’t	not	PART
ftr-353	1324	18	apply	apply	VERB
ftr-353	1324	19	to	to	ADP
ftr-353	1324	20	domiciles	domicile	NOUN
ftr-353	1324	21	.	.	PUNCT
ftr-353	1325	1	notice	notice	VERB
ftr-353	1325	2	2009	2009	NUM
ftr-353	1325	3	-	-	SYM
ftr-353	1325	4	12	12	NUM
ftr-353	1325	5	,	,	PUNCT
ftr-353	1325	6	2009	2009	NUM
ftr-353	1325	7	-	-	SYM
ftr-353	1325	8	6	6	NUM
ftr-353	1325	9	i.r.b	i.r.b	NOUN
ftr-353	1325	10	.	.	PUNCT
ftr-353	1326	1	446	446	NUM
ftr-353	1326	2	(	(	PUNCT
ftr-353	1326	3	1/15/09	1/15/09	NUM
ftr-353	1326	4	)	)	PUNCT
ftr-353	1326	5	.	.	PUNCT
ftr-353	1327	1	this	this	DET
ftr-353	1327	2	notice	notice	NOUN
ftr-353	1327	3	explains	explain	VERB
ftr-353	1327	4	how	how	SCONJ
ftr-353	1327	5	to	to	PART
ftr-353	1327	6	allocate	allocate	VERB
ftr-353	1327	7	the	the	DET
ftr-353	1327	8	§	§	PROPN
ftr-353	1327	9	36	36	NUM
ftr-353	1327	10	first	first	ADJ
ftr-353	1327	11	-	-	PUNCT
ftr-353	1327	12	time	time	NOUN
ftr-353	1327	13	homebuyer	homebuyer	PROPN
ftr-353	1327	14	credit	credit	NOUN
ftr-353	1327	15	between	between	ADP
ftr-353	1327	16	unmarried	unmarried	ADJ
ftr-353	1327	17	copurchasers	copurchaser	NOUN
ftr-353	1327	18	of	of	ADP
ftr-353	1327	19	a	a	DET
ftr-353	1327	20	principal	principal	ADJ
ftr-353	1327	21	residence	residence	NOUN
ftr-353	1327	22	.	.	PUNCT
ftr-353	1328	1	any	any	DET
ftr-353	1328	2	reasonable	reasonable	ADJ
ftr-353	1328	3	method	method	NOUN
ftr-353	1328	4	is	be	AUX
ftr-353	1328	5	allowed	allow	VERB
ftr-353	1328	6	when	when	SCONJ
ftr-353	1328	7	two	two	NUM
ftr-353	1328	8	unmarried	unmarried	ADJ
ftr-353	1328	9	individuals	individual	NOUN
ftr-353	1328	10	purchase	purchase	VERB
ftr-353	1328	11	a	a	DET
ftr-353	1328	12	first	first	ADJ
ftr-353	1328	13	home	home	NOUN
ftr-353	1328	14	as	as	ADP
ftr-353	1328	15	tenants	tenant	NOUN
ftr-353	1328	16	in	in	ADP
ftr-353	1328	17	common	common	ADJ
ftr-353	1328	18	.	.	PUNCT
ftr-353	1329	1	under	under	ADP
ftr-353	1329	2	some	some	DET
ftr-353	1329	3	circumstances	circumstance	NOUN
ftr-353	1329	4	a	a	DET
ftr-353	1329	5	full	full	ADJ
ftr-353	1329	6	$	$	SYM
ftr-353	1329	7	7,500	7,500	NUM
ftr-353	1329	8	credit	credit	NOUN
ftr-353	1329	9	can	can	AUX
ftr-353	1329	10	be	be	AUX
ftr-353	1329	11	obtained	obtain	VERB
ftr-353	1329	12	even	even	ADV
ftr-353	1329	13	where	where	SCONJ
ftr-353	1329	14	one	one	NUM
ftr-353	1329	15	buyer	buyer	NOUN
ftr-353	1329	16	would	would	AUX
ftr-353	1329	17	not	not	PART
ftr-353	1329	18	qualify	qualify	VERB
ftr-353	1329	19	for	for	ADP
ftr-353	1329	20	any	any	DET
ftr-353	1329	21	amount	amount	NOUN
ftr-353	1329	22	of	of	ADP
ftr-353	1329	23	credit	credit	NOUN
ftr-353	1329	24	under	under	ADP
ftr-353	1329	25	the	the	DET
ftr-353	1329	26	phaseout	phaseout	NOUN
ftr-353	1329	27	rules	rule	NOUN
ftr-353	1329	28	,	,	PUNCT
ftr-353	1329	29	if	if	SCONJ
ftr-353	1329	30	both	both	PRON
ftr-353	1329	31	contribute	contribute	VERB
ftr-353	1329	32	to	to	PART
ftr-353	1329	33	purchase	purchase	VERB
ftr-353	1329	34	and	and	CCONJ
ftr-353	1329	35	both	both	PRON
ftr-353	1329	36	are	be	AUX
ftr-353	1329	37	first	first	ADJ
ftr-353	1329	38	-	-	PUNCT
ftr-353	1329	39	time	time	NOUN
ftr-353	1329	40	buyers	buyer	NOUN
ftr-353	1329	41	.	.	PUNCT
ftr-353	1330	1	2	2	X
ftr-353	1330	2	.	.	X
ftr-353	1330	3	a	a	DET
ftr-353	1330	4	little	little	ADJ
ftr-353	1330	5	help	help	NOUN
ftr-353	1330	6	for	for	ADP
ftr-353	1330	7	the	the	DET
ftr-353	1330	8	auto	auto	NOUN
ftr-353	1330	9	industry	industry	NOUN
ftr-353	1330	10	,	,	PUNCT
ftr-353	1330	11	but	but	CCONJ
ftr-353	1330	12	it	it	PRON
ftr-353	1330	13	’s	’	VERB
ftr-353	1330	14	probably	probably	ADV
ftr-353	1330	15	not	not	PART
ftr-353	1330	16	enough	enough	ADJ
ftr-353	1330	17	.	.	PUNCT
ftr-353	1331	1	section	section	NOUN
ftr-353	1331	2	1008(b	1008(b	NUM
ftr-353	1331	3	)	)	PUNCT
ftr-353	1331	4	of	of	ADP
ftr-353	1331	5	the	the	DET
ftr-353	1331	6	2009	2009	NUM
ftr-353	1331	7	arra	arra	PROPN
ftr-353	1331	8	added	add	VERB
ftr-353	1331	9	code	code	PROPN
ftr-353	1331	10	§	§	PROPN
ftr-353	1331	11	164(b)(6	164(b)(6	NUM
ftr-353	1331	12	)	)	PUNCT
ftr-353	1331	13	to	to	PART
ftr-353	1331	14	allow	allow	VERB
ftr-353	1331	15	taxpayers	taxpayer	NOUN
ftr-353	1331	16	who	who	PRON
ftr-353	1331	17	do	do	AUX
ftr-353	1331	18	not	not	PART
ftr-353	1331	19	elect	elect	VERB
ftr-353	1331	20	to	to	PART
ftr-353	1331	21	deduct	deduct	VERB
ftr-353	1331	22	state	state	NOUN
ftr-353	1331	23	and	and	CCONJ
ftr-353	1331	24	local	local	ADJ
ftr-353	1331	25	general	general	ADJ
ftr-353	1331	26	sales	sale	NOUN
ftr-353	1331	27	taxes	taxis	NOUN
ftr-353	1331	28	under	under	ADP
ftr-353	1331	29	§	§	PROPN
ftr-353	1331	30	164(b)(5	164(b)(5	NUM
ftr-353	1331	31	)	)	PUNCT
ftr-353	1331	32	to	to	PART
ftr-353	1331	33	deduct	deduct	VERB
ftr-353	1331	34	state	state	NOUN
ftr-353	1331	35	and	and	CCONJ
ftr-353	1331	36	local	local	ADJ
ftr-353	1331	37	sales	sale	NOUN
ftr-353	1331	38	and	and	CCONJ
ftr-353	1331	39	excise	excise	NOUN
ftr-353	1331	40	taxes	taxis	NOUN
ftr-353	1331	41	paid	pay	VERB
ftr-353	1331	42	on	on	ADP
ftr-353	1331	43	the	the	DET
ftr-353	1331	44	purchase	purchase	NOUN
ftr-353	1331	45	of	of	ADP
ftr-353	1331	46	new	new	ADJ
ftr-353	1331	47	cars	car	NOUN
ftr-353	1331	48	,	,	PUNCT
ftr-353	1331	49	light	light	ADJ
ftr-353	1331	50	trucks	truck	NOUN
ftr-353	1331	51	,	,	PUNCT
ftr-353	1331	52	motorcycles	motorcycle	NOUN
ftr-353	1331	53	,	,	PUNCT
ftr-353	1331	54	and	and	CCONJ
ftr-353	1331	55	recreational	recreational	ADJ
ftr-353	1331	56	vehicles	vehicle	NOUN
ftr-353	1331	57	in	in	ADP
ftr-353	1331	58	2009	2009	NUM
ftr-353	1331	59	.	.	PUNCT
ftr-353	1332	1	the	the	DET
ftr-353	1332	2	deduction	deduction	NOUN
ftr-353	1332	3	is	be	AUX
ftr-353	1332	4	available	available	ADJ
ftr-353	1332	5	only	only	ADV
ftr-353	1332	6	with	with	ADP
ftr-353	1332	7	respect	respect	NOUN
ftr-353	1332	8	to	to	ADP
ftr-353	1332	9	the	the	DET
ftr-353	1332	10	first	first	ADJ
ftr-353	1332	11	$	$	SYM
ftr-353	1332	12	49,500	49,500	NUM
ftr-353	1332	13	of	of	ADP
ftr-353	1332	14	the	the	DET
ftr-353	1332	15	purchase	purchase	NOUN
ftr-353	1332	16	price	price	NOUN
ftr-353	1332	17	,	,	PUNCT
ftr-353	1332	18	is	be	AUX
ftr-353	1332	19	phased	phase	VERB
ftr-353	1332	20	out	out	ADP
ftr-353	1332	21	for	for	ADP
ftr-353	1332	22	taxpayers	taxpayer	NOUN
ftr-353	1332	23	with	with	ADP
ftr-353	1332	24	adjusted	adjust	VERB
ftr-353	1332	25	gross	gross	ADJ
ftr-353	1332	26	incomes	income	NOUN
ftr-353	1332	27	(	(	PUNCT
ftr-353	1332	28	with	with	ADP
ftr-353	1332	29	certain	certain	ADJ
ftr-353	1332	30	modifications	modification	NOUN
ftr-353	1332	31	)	)	PUNCT
ftr-353	1332	32	in	in	ADP
ftr-353	1332	33	excess	excess	NOUN
ftr-353	1332	34	of	of	ADP
ftr-353	1332	35	$	$	SYM
ftr-353	1332	36	125,000	125,000	NUM
ftr-353	1332	37	(	(	PUNCT
ftr-353	1332	38	$	$	SYM
ftr-353	1332	39	250,000	250,000	NUM
ftr-353	1332	40	in	in	ADP
ftr-353	1332	41	the	the	DET
ftr-353	1332	42	case	case	NOUN
ftr-353	1332	43	of	of	ADP
ftr-353	1332	44	a	a	DET
ftr-353	1332	45	joint	joint	ADJ
ftr-353	1332	46	return	return	NOUN
ftr-353	1332	47	)	)	PUNCT
ftr-353	1332	48	,	,	PUNCT
ftr-353	1332	49	and	and	CCONJ
ftr-353	1332	50	is	be	AUX
ftr-353	1332	51	fully	fully	ADV
ftr-353	1332	52	phased	phase	VERB
ftr-353	1332	53	out	out	ADP
ftr-353	1332	54	when	when	SCONJ
ftr-353	1332	55	adjusted	adjusted	ADJ
ftr-353	1332	56	gross	gross	ADJ
ftr-353	1332	57	income	income	NOUN
ftr-353	1332	58	(	(	PUNCT
ftr-353	1332	59	as	as	ADP
ftr-353	1332	60	modified	modify	VERB
ftr-353	1332	61	)	)	PUNCT
ftr-353	1332	62	exceeds	exceed	VERB
ftr-353	1332	63	$	$	SYM
ftr-353	1332	64	135,000	135,000	NUM
ftr-353	1332	65	(	(	PUNCT
ftr-353	1332	66	$	$	SYM
ftr-353	1332	67	270,000	270,000	NUM
ftr-353	1332	68	in	in	ADP
ftr-353	1332	69	the	the	DET
ftr-353	1332	70	case	case	NOUN
ftr-353	1332	71	of	of	ADP
ftr-353	1332	72	a	a	DET
ftr-353	1332	73	joint	joint	ADJ
ftr-353	1332	74	return	return	NOUN
ftr-353	1332	75	)	)	PUNCT
ftr-353	1332	76	.	.	PUNCT
ftr-353	1333	1	the	the	DET
ftr-353	1333	2	deduction	deduction	NOUN
ftr-353	1333	3	is	be	AUX
ftr-353	1333	4	allowed	allow	VERB
ftr-353	1333	5	as	as	ADP
ftr-353	1333	6	a	a	DET
ftr-353	1333	7	deduction	deduction	NOUN
ftr-353	1333	8	in	in	ADP
ftr-353	1333	9	computing	compute	VERB
ftr-353	1333	10	adjusted	adjust	VERB
ftr-353	1333	11	gross	gross	ADJ
ftr-353	1333	12	income	income	NOUN
ftr-353	1333	13	and	and	CCONJ
ftr-353	1333	14	thus	thus	ADV
ftr-353	1333	15	is	be	AUX
ftr-353	1333	16	allowable	allowable	ADJ
ftr-353	1333	17	whether	whether	SCONJ
ftr-353	1333	18	or	or	CCONJ
ftr-353	1333	19	not	not	PART
ftr-353	1333	20	the	the	DET
ftr-353	1333	21	taxpayer	taxpayer	NOUN
ftr-353	1333	22	itemizes	itemize	VERB
ftr-353	1333	23	deductions	deduction	NOUN
ftr-353	1333	24	.	.	PUNCT
ftr-353	1334	1	3	3	X
ftr-353	1334	2	.	.	X
ftr-353	1334	3	pennies	penny	NOUN
ftr-353	1334	4	from	from	ADP
ftr-353	1334	5	heaven	heaven	PROPN
ftr-353	1334	6	:	:	PUNCT
ftr-353	1334	7	the	the	PRON
ftr-353	1334	8	“	"	PUNCT
ftr-353	1334	9	making	make	VERB
ftr-353	1334	10	work	work	NOUN
ftr-353	1334	11	pay	pay	NOUN
ftr-353	1334	12	”	"	PUNCT
ftr-353	1334	13	credit	credit	NOUN
ftr-353	1334	14	.	.	PUNCT
ftr-353	1335	1	code	code	PROPN
ftr-353	1335	2	§	§	PROPN
ftr-353	1335	3	36a	36a	NUM
ftr-353	1335	4	,	,	PUNCT
ftr-353	1335	5	added	add	VERB
ftr-353	1335	6	by	by	ADP
ftr-353	1335	7	§	§	PROPN
ftr-353	1335	8	1001(a	1001(a	NOUN
ftr-353	1335	9	)	)	PUNCT
ftr-353	1335	10	of	of	ADP
ftr-353	1335	11	the	the	DET
ftr-353	1335	12	2009	2009	NUM
ftr-353	1335	13	arra	arra	PROPN
ftr-353	1335	14	,	,	PUNCT
ftr-353	1335	15	provides	provide	VERB
ftr-353	1335	16	individuals	individual	NOUN
ftr-353	1335	17	a	a	DET
ftr-353	1335	18	refundable	refundable	ADJ
ftr-353	1335	19	tax	tax	NOUN
ftr-353	1335	20	credit	credit	NOUN
ftr-353	1335	21	for	for	ADP
ftr-353	1335	22	2009	2009	NUM
ftr-353	1335	23	,	,	PUNCT
ftr-353	1335	24	and	and	CCONJ
ftr-353	1335	25	only	only	ADV
ftr-353	1335	26	for	for	ADP
ftr-353	1335	27	2009	2009	NUM
ftr-353	1335	28	,	,	PUNCT
ftr-353	1335	29	equal	equal	ADJ
ftr-353	1335	30	to	to	ADP
ftr-353	1335	31	6.2	6.2	NUM
ftr-353	1335	32	%	%	NOUN
ftr-353	1335	33	of	of	ADP
ftr-353	1335	34	earned	earn	VERB
ftr-353	1335	35	income	income	NOUN
ftr-353	1335	36	.	.	PUNCT
ftr-353	1336	1	the	the	DET
ftr-353	1336	2	maximum	maximum	ADJ
ftr-353	1336	3	credit	credit	NOUN
ftr-353	1336	4	is	be	AUX
ftr-353	1336	5	$	$	SYM
ftr-353	1336	6	400	400	NUM
ftr-353	1336	7	for	for	ADP
ftr-353	1336	8	a	a	DET
ftr-353	1336	9	single	single	ADJ
ftr-353	1336	10	individual	individual	NOUN
ftr-353	1336	11	and	and	CCONJ
ftr-353	1336	12	$	$	SYM
ftr-353	1336	13	800	800	NUM
ftr-353	1336	14	for	for	ADP
ftr-353	1336	15	married	married	ADJ
ftr-353	1336	16	taxpayers	taxpayer	NOUN
ftr-353	1336	17	filing	file	VERB
ftr-353	1336	18	a	a	DET
ftr-353	1336	19	joint	joint	ADJ
ftr-353	1336	20	return	return	NOUN
ftr-353	1336	21	.	.	PUNCT
ftr-353	1337	1	the	the	DET
ftr-353	1337	2	credit	credit	NOUN
ftr-353	1337	3	amount	amount	NOUN
ftr-353	1337	4	is	be	AUX
ftr-353	1337	5	reduced	reduce	VERB
ftr-353	1337	6	(	(	PUNCT
ftr-353	1337	7	but	but	CCONJ
ftr-353	1337	8	not	not	PART
ftr-353	1337	9	below	below	ADP
ftr-353	1337	10	zero	zero	NUM
ftr-353	1337	11	)	)	PUNCT
ftr-353	1337	12	by	by	ADP
ftr-353	1337	13	two	two	NUM
ftr-353	1337	14	percent	percent	NOUN
ftr-353	1337	15	of	of	ADP
ftr-353	1337	16	taxpayer	taxpayer	NOUN
ftr-353	1337	17	’s	’s	PART
ftr-353	1337	18	adjusted	adjust	VERB
ftr-353	1337	19	gross	gross	ADJ
ftr-353	1337	20	income	income	NOUN
ftr-353	1337	21	(	(	PUNCT
ftr-353	1337	22	with	with	ADP
ftr-353	1337	23	certain	certain	ADJ
ftr-353	1337	24	limited	limited	ADJ
ftr-353	1337	25	modifications	modification	NOUN
ftr-353	1337	26	relating	relate	VERB
ftr-353	1337	27	to	to	ADP
ftr-353	1337	28	foreign	foreign	ADJ
ftr-353	1337	29	income	income	NOUN
ftr-353	1337	30	)	)	PUNCT
ftr-353	1337	31	in	in	ADP
ftr-353	1337	32	excess	excess	NOUN
ftr-353	1337	33	of	of	ADP
ftr-353	1337	34	$	$	SYM
ftr-353	1337	35	75,000	75,000	NUM
ftr-353	1337	36	for	for	ADP
ftr-353	1337	37	single	single	ADJ
ftr-353	1337	38	taxpayers	taxpayer	NOUN
ftr-353	1337	39	,	,	PUNCT
ftr-353	1337	40	or	or	CCONJ
ftr-353	1337	41	in	in	ADP
ftr-353	1337	42	excess	excess	NOUN
ftr-353	1337	43	of	of	ADP
ftr-353	1337	44	$	$	SYM
ftr-353	1337	45	150,000	150,000	NUM
ftr-353	1337	46	for	for	ADP
ftr-353	1337	47	married	married	ADJ
ftr-353	1337	48	couples	couple	NOUN
ftr-353	1337	49	filing	file	VERB
ftr-353	1337	50	jointly	jointly	ADV
ftr-353	1337	51	.	.	PUNCT
ftr-353	1338	1	a	a	DET
ftr-353	1338	2	taxpayer	taxpayer	NOUN
ftr-353	1338	3	who	who	PRON
ftr-353	1338	4	is	be	AUX
ftr-353	1338	5	claimed	claim	VERB
ftr-353	1338	6	as	as	ADP
ftr-353	1338	7	a	a	DET
ftr-353	1338	8	dependent	dependent	ADJ
ftr-353	1338	9	by	by	ADP
ftr-353	1338	10	another	another	DET
ftr-353	1338	11	taxpayer	taxpayer	NOUN
ftr-353	1338	12	is	be	AUX
ftr-353	1338	13	ineligible	ineligible	ADJ
ftr-353	1338	14	for	for	ADP
ftr-353	1338	15	the	the	DET
ftr-353	1338	16	credit	credit	NOUN
ftr-353	1338	17	.	.	PUNCT
ftr-353	1339	1	the	the	DET
ftr-353	1339	2	credit	credit	NOUN
ftr-353	1339	3	can	can	AUX
ftr-353	1339	4	be	be	AUX
ftr-353	1339	5	claimed	claim	VERB
ftr-353	1339	6	through	through	ADP
ftr-353	1339	7	a	a	DET
ftr-353	1339	8	reduction	reduction	NOUN
ftr-353	1339	9	in	in	ADP
ftr-353	1339	10	income	income	NOUN
ftr-353	1339	11	tax	tax	NOUN
ftr-353	1339	12	withholding	withholding	NOUN
ftr-353	1339	13	or	or	CCONJ
ftr-353	1339	14	by	by	ADP
ftr-353	1339	15	claiming	claim	VERB
ftr-353	1339	16	the	the	DET
ftr-353	1339	17	credit	credit	NOUN
ftr-353	1339	18	on	on	ADP
ftr-353	1339	19	a	a	DET
ftr-353	1339	20	tax	tax	NOUN
ftr-353	1339	21	return	return	NOUN
ftr-353	1339	22	.	.	PUNCT
ftr-353	1340	1	(	(	PUNCT
ftr-353	1340	2	a	a	X
ftr-353	1340	3	)	)	PUNCT
ftr-353	1340	4	all	all	DET
ftr-353	1340	5	social	social	ADJ
ftr-353	1340	6	security	security	NOUN
ftr-353	1340	7	recipients	recipient	NOUN
ftr-353	1340	8	are	be	AUX
ftr-353	1340	9	entitled	entitle	VERB
ftr-353	1340	10	to	to	ADP
ftr-353	1340	11	this	this	DET
ftr-353	1340	12	payment	payment	NOUN
ftr-353	1340	13	,	,	PUNCT
ftr-353	1340	14	i.e.	i.e.	X
ftr-353	1340	15	,	,	PUNCT
ftr-353	1340	16	there	there	PRON
ftr-353	1340	17	is	be	VERB
ftr-353	1340	18	no	no	DET
ftr-353	1340	19	income	income	NOUN
ftr-353	1340	20	ceiling	ceiling	NOUN
ftr-353	1340	21	on	on	ADP
ftr-353	1340	22	it	it	PRON
ftr-353	1340	23	!	!	PUNCT
ftr-353	1341	1	section	section	NOUN
ftr-353	1341	2	2201	2201	NUM
ftr-353	1341	3	of	of	ADP
ftr-353	1341	4	the	the	DET
ftr-353	1341	5	2009	2009	NUM
ftr-353	1341	6	arra	arra	PROPN
ftr-353	1341	7	(	(	PUNCT
ftr-353	1341	8	in	in	ADP
ftr-353	1341	9	the	the	DET
ftr-353	1341	10	title	title	NOUN
ftr-353	1341	11	called	call	VERB
ftr-353	1341	12	assistance	assistance	NOUN
ftr-353	1341	13	for	for	ADP
ftr-353	1341	14	unemployed	unemployed	ADJ
ftr-353	1341	15	workers	worker	NOUN
ftr-353	1341	16	and	and	CCONJ
ftr-353	1341	17	struggling	struggle	VERB
ftr-353	1341	18	families	family	NOUN
ftr-353	1341	19	)	)	PUNCT
ftr-353	1341	20	provides	provide	VERB
ftr-353	1341	21	for	for	ADP
ftr-353	1341	22	a	a	DET
ftr-353	1341	23	one	one	NUM
ftr-353	1341	24	-	-	PUNCT
ftr-353	1341	25	time	time	NOUN
ftr-353	1341	26	$	$	SYM
ftr-353	1341	27	250	250	NUM
ftr-353	1341	28	payment	payment	NOUN
ftr-353	1341	29	to	to	ADP
ftr-353	1341	30	adults	adult	NOUN
ftr-353	1341	31	who	who	PRON
ftr-353	1341	32	were	be	AUX
ftr-353	1341	33	entitled	entitle	VERB
ftr-353	1341	34	to	to	PART
ftr-353	1341	35	receive	receive	VERB
ftr-353	1341	36	social	social	ADJ
ftr-353	1341	37	security	security	NOUN
ftr-353	1341	38	,	,	PUNCT
ftr-353	1341	39	etc	etc	X
ftr-353	1341	40	.	.	NOUN
ftr-353	1341	41	payments	payment	NOUN
ftr-353	1341	42	in	in	ADP
ftr-353	1341	43	any	any	PRON
ftr-353	1341	44	of	of	ADP
ftr-353	1341	45	the	the	DET
ftr-353	1341	46	months	month	NOUN
ftr-353	1341	47	of	of	ADP
ftr-353	1341	48	november	november	PROPN
ftr-353	1341	49	2008	2008	NUM
ftr-353	1341	50	,	,	PUNCT
ftr-353	1341	51	december	december	PROPN
ftr-353	1341	52	2008	2008	NUM
ftr-353	1341	53	,	,	PUNCT
ftr-353	1341	54	or	or	CCONJ
ftr-353	1341	55	january	january	PROPN
ftr-353	1341	56	2009	2009	NUM
ftr-353	1341	57	.	.	PUNCT
ftr-353	1342	1	this	this	DET
ftr-353	1342	2	payment	payment	NOUN
ftr-353	1342	3	will	will	AUX
ftr-353	1342	4	reduce	reduce	VERB
ftr-353	1342	5	the	the	DET
ftr-353	1342	6	“	"	PUNCT
ftr-353	1342	7	making	make	VERB
ftr-353	1342	8	work	work	NOUN
ftr-353	1342	9	pay	pay	NOUN
ftr-353	1342	10	”	"	PUNCT
ftr-353	1342	11	credit	credit	NOUN
ftr-353	1342	12	.	.	PUNCT
ftr-353	1343	1	147	147	NUM
ftr-353	1343	2	florida	florida	PROPN
ftr-353	1343	3	tax	tax	NOUN
ftr-353	1343	4	review	review	NOUN
ftr-353	1343	5	[	[	X
ftr-353	1343	6	vol	vol	NOUN
ftr-353	1343	7	.	.	PUNCT
ftr-353	1344	1	10	10	NUM
ftr-353	1344	2	:	:	PUNCT
ftr-353	1344	3	si	si	PROPN
ftr-353	1344	4	4	4	NUM
ftr-353	1344	5	.	.	PUNCT
ftr-353	1344	6	“	"	PUNCT
ftr-353	1344	7	go	go	VERB
ftr-353	1344	8	forth	forth	ADV
ftr-353	1344	9	and	and	CCONJ
ftr-353	1344	10	propagate	propagate	VERB
ftr-353	1344	11	.	.	PUNCT
ftr-353	1344	12	”	"	PUNCT
ftr-353	1345	1	more	more	ADJ
ftr-353	1345	2	kids	kid	NOUN
ftr-353	1345	3	,	,	PUNCT
ftr-353	1345	4	more	more	ADV
ftr-353	1345	5	eitc	eitc	ADJ
ftr-353	1345	6	.	.	PUNCT
ftr-353	1346	1	section	section	NOUN
ftr-353	1346	2	1001(a	1001(a	NOUN
ftr-353	1346	3	)	)	PUNCT
ftr-353	1346	4	of	of	ADP
ftr-353	1346	5	the	the	DET
ftr-353	1346	6	2009	2009	NUM
ftr-353	1346	7	arra	arra	PROPN
ftr-353	1346	8	added	add	VERB
ftr-353	1346	9	code	code	NOUN
ftr-353	1346	10	§	§	PROPN
ftr-353	1346	11	32(b)(3	32(b)(3	NUM
ftr-353	1346	12	)	)	PUNCT
ftr-353	1346	13	to	to	PART
ftr-353	1346	14	increase	increase	VERB
ftr-353	1346	15	the	the	DET
ftr-353	1346	16	eitc	eitc	ADJ
ftr-353	1346	17	credit	credit	NOUN
ftr-353	1346	18	rate	rate	NOUN
ftr-353	1346	19	for	for	ADP
ftr-353	1346	20	taxpayers	taxpayer	NOUN
ftr-353	1346	21	with	with	ADP
ftr-353	1346	22	three	three	NUM
ftr-353	1346	23	or	or	CCONJ
ftr-353	1346	24	more	more	ADJ
ftr-353	1346	25	children	child	NOUN
ftr-353	1346	26	to	to	ADP
ftr-353	1346	27	45	45	NUM
ftr-353	1346	28	percent	percent	NOUN
ftr-353	1346	29	of	of	ADP
ftr-353	1346	30	earned	earn	VERB
ftr-353	1346	31	income	income	NOUN
ftr-353	1346	32	up	up	ADP
ftr-353	1346	33	to	to	PART
ftr-353	1346	34	$	$	SYM
ftr-353	1346	35	12,570	12,570	NUM
ftr-353	1346	36	for	for	ADP
ftr-353	1346	37	taxable	taxable	ADJ
ftr-353	1346	38	years	year	NOUN
ftr-353	1346	39	2009	2009	NUM
ftr-353	1346	40	and	and	CCONJ
ftr-353	1346	41	2010	2010	NUM
ftr-353	1346	42	.	.	PUNCT
ftr-353	1347	1	the	the	DET
ftr-353	1347	2	act	act	NOUN
ftr-353	1347	3	also	also	ADV
ftr-353	1347	4	amended	amend	VERB
ftr-353	1347	5	code	code	NOUN
ftr-353	1347	6	§	§	PROPN
ftr-353	1347	7	32(b)(2)(b	32(b)(2)(b	NUM
ftr-353	1347	8	)	)	PUNCT
ftr-353	1347	9	for	for	ADP
ftr-353	1347	10	2009	2009	NUM
ftr-353	1347	11	and	and	CCONJ
ftr-353	1347	12	2010	2010	NUM
ftr-353	1347	13	to	to	PART
ftr-353	1347	14	increase	increase	VERB
ftr-353	1347	15	the	the	DET
ftr-353	1347	16	phase	phase	NOUN
ftr-353	1347	17	-	-	PUNCT
ftr-353	1347	18	out	out	ADP
ftr-353	1347	19	threshold	threshold	NOUN
ftr-353	1347	20	for	for	ADP
ftr-353	1347	21	joint	joint	ADJ
ftr-353	1347	22	returns	return	NOUN
ftr-353	1347	23	to	to	ADP
ftr-353	1347	24	$	$	SYM
ftr-353	1347	25	5,000	5,000	NUM
ftr-353	1347	26	more	more	ADJ
ftr-353	1347	27	than	than	ADP
ftr-353	1347	28	the	the	DET
ftr-353	1347	29	phase	phase	NOUN
ftr-353	1347	30	-	-	PUNCT
ftr-353	1347	31	out	out	ADP
ftr-353	1347	32	threshold	threshold	NOUN
ftr-353	1347	33	for	for	ADP
ftr-353	1347	34	single	single	ADJ
ftr-353	1347	35	returns	return	NOUN
ftr-353	1347	36	(	(	PUNCT
ftr-353	1347	37	subject	subject	ADJ
ftr-353	1347	38	to	to	ADP
ftr-353	1347	39	an	an	DET
ftr-353	1347	40	inflation	inflation	NOUN
ftr-353	1347	41	adjustment	adjustment	NOUN
ftr-353	1347	42	in	in	ADP
ftr-353	1347	43	2010	2010	NUM
ftr-353	1347	44	)	)	PUNCT
ftr-353	1347	45	.	.	PUNCT
ftr-353	1348	1	(	(	PUNCT
ftr-353	1348	2	a	a	X
ftr-353	1348	3	)	)	PUNCT
ftr-353	1348	4	viva	viva	X
ftr-353	1348	5	viagra	viagra	NOUN
ftr-353	1348	6	!	!	PUNCT
ftr-353	1349	1	more	more	ADV
ftr-353	1349	2	stimulating	stimulating	ADJ
ftr-353	1349	3	of	of	ADP
ftr-353	1349	4	propagation	propagation	NOUN
ftr-353	1349	5	.	.	PUNCT
ftr-353	1350	1	section	section	NOUN
ftr-353	1350	2	1004	1004	NUM
ftr-353	1350	3	of	of	ADP
ftr-353	1350	4	the	the	DET
ftr-353	1350	5	2009	2009	NUM
ftr-353	1350	6	arra	arra	PROPN
ftr-353	1350	7	amended	amend	VERB
ftr-353	1350	8	code	code	NOUN
ftr-353	1350	9	§	§	PROPN
ftr-353	1350	10	24(d	24(d	NUM
ftr-353	1350	11	)	)	PUNCT
ftr-353	1350	12	to	to	PART
ftr-353	1350	13	allow	allow	VERB
ftr-353	1350	14	the	the	DET
ftr-353	1350	15	child	child	NOUN
ftr-353	1350	16	tax	tax	NOUN
ftr-353	1350	17	credit	credit	NOUN
ftr-353	1350	18	to	to	PART
ftr-353	1350	19	be	be	AUX
ftr-353	1350	20	refundable	refundable	ADJ
ftr-353	1350	21	to	to	ADP
ftr-353	1350	22	the	the	DET
ftr-353	1350	23	extent	extent	NOUN
ftr-353	1350	24	of	of	ADP
ftr-353	1350	25	15	15	NUM
ftr-353	1350	26	percent	percent	NOUN
ftr-353	1350	27	of	of	ADP
ftr-353	1350	28	the	the	DET
ftr-353	1350	29	taxpayer	taxpayer	NOUN
ftr-353	1350	30	’s	’s	PART
ftr-353	1350	31	earned	earn	VERB
ftr-353	1350	32	income	income	NOUN
ftr-353	1350	33	in	in	ADP
ftr-353	1350	34	excess	excess	ADJ
ftr-353	1350	35	$	$	SYM
ftr-353	1350	36	3,000	3,000	NUM
ftr-353	1350	37	for	for	ADP
ftr-353	1350	38	2009	2009	NUM
ftr-353	1350	39	and	and	CCONJ
ftr-353	1350	40	2010	2010	NUM
ftr-353	1350	41	.	.	PUNCT
ftr-353	1351	1	5	5	X
ftr-353	1351	2	.	.	X
ftr-353	1351	3	qeeis	qeeis	NOUN
ftr-353	1351	4	to	to	ADP
ftr-353	1351	5	your	your	PRON
ftr-353	1351	6	house	house	NOUN
ftr-353	1351	7	are	be	AUX
ftr-353	1351	8	the	the	DET
ftr-353	1351	9	key	key	NOUN
ftr-353	1351	10	to	to	ADP
ftr-353	1351	11	a	a	DET
ftr-353	1351	12	credit	credit	NOUN
ftr-353	1351	13	.	.	PUNCT
ftr-353	1352	1	section	section	NOUN
ftr-353	1352	2	25c	25c	NOUN
ftr-353	1352	3	,	,	PUNCT
ftr-353	1352	4	added	add	VERB
ftr-353	1352	5	to	to	ADP
ftr-353	1352	6	the	the	DET
ftr-353	1352	7	code	code	NOUN
ftr-353	1352	8	by	by	ADP
ftr-353	1352	9	the	the	DET
ftr-353	1352	10	energy	energy	NOUN
ftr-353	1352	11	tax	tax	NOUN
ftr-353	1352	12	incentives	incentive	NOUN
ftr-353	1352	13	act	act	VERB
ftr-353	1352	14	of	of	ADP
ftr-353	1352	15	2005	2005	NUM
ftr-353	1352	16	and	and	CCONJ
ftr-353	1352	17	amended	amend	VERB
ftr-353	1352	18	significantly	significantly	ADV
ftr-353	1352	19	by	by	ADP
ftr-353	1352	20	§	§	PROPN
ftr-353	1352	21	1121	1121	NUM
ftr-353	1352	22	of	of	ADP
ftr-353	1352	23	the	the	DET
ftr-353	1352	24	2009	2009	NUM
ftr-353	1352	25	arra	arra	PROPN
ftr-353	1352	26	,	,	PUNCT
ftr-353	1352	27	provides	provide	VERB
ftr-353	1352	28	a	a	DET
ftr-353	1352	29	nonrefundable	nonrefundable	ADJ
ftr-353	1352	30	credit	credit	NOUN
ftr-353	1352	31	for	for	ADP
ftr-353	1352	32	certain	certain	ADJ
ftr-353	1352	33	expenditures	expenditure	NOUN
ftr-353	1352	34	to	to	PART
ftr-353	1352	35	improve	improve	VERB
ftr-353	1352	36	the	the	DET
ftr-353	1352	37	energy	energy	NOUN
ftr-353	1352	38	efficiency	efficiency	NOUN
ftr-353	1352	39	of	of	ADP
ftr-353	1352	40	a	a	DET
ftr-353	1352	41	taxpayer	taxpayer	NOUN
ftr-353	1352	42	’s	’s	PART
ftr-353	1352	43	principal	principal	ADJ
ftr-353	1352	44	residence	residence	NOUN
ftr-353	1352	45	.	.	PUNCT
ftr-353	1353	1	as	as	SCONJ
ftr-353	1353	2	amended	amend	VERB
ftr-353	1353	3	,	,	PUNCT
ftr-353	1353	4	the	the	DET
ftr-353	1353	5	credit	credit	NOUN
ftr-353	1353	6	is	be	AUX
ftr-353	1353	7	available	available	ADJ
ftr-353	1353	8	for	for	ADP
ftr-353	1353	9	property	property	NOUN
ftr-353	1353	10	placed	place	VERB
ftr-353	1353	11	in	in	ADP
ftr-353	1353	12	service	service	NOUN
ftr-353	1353	13	in	in	ADP
ftr-353	1353	14	2006	2006	NUM
ftr-353	1353	15	,	,	PUNCT
ftr-353	1353	16	2007	2007	NUM
ftr-353	1353	17	,	,	PUNCT
ftr-353	1353	18	or	or	CCONJ
ftr-353	1353	19	2009	2009	NUM
ftr-353	1353	20	(	(	PUNCT
ftr-353	1353	21	but	but	CCONJ
ftr-353	1353	22	not	not	PART
ftr-353	1353	23	for	for	ADP
ftr-353	1353	24	property	property	NOUN
ftr-353	1353	25	placed	place	VERB
ftr-353	1353	26	in	in	ADP
ftr-353	1353	27	service	service	NOUN
ftr-353	1353	28	in	in	ADP
ftr-353	1353	29	2008	2008	NUM
ftr-353	1353	30	)	)	PUNCT
ftr-353	1353	31	.	.	PUNCT
ftr-353	1354	1	in	in	ADP
ftr-353	1354	2	the	the	DET
ftr-353	1354	3	case	case	NOUN
ftr-353	1354	4	of	of	ADP
ftr-353	1354	5	“	"	PUNCT
ftr-353	1354	6	qualified	qualified	ADJ
ftr-353	1354	7	energy	energy	NOUN
ftr-353	1354	8	efficiency	efficiency	NOUN
ftr-353	1354	9	improvements	improvement	NOUN
ftr-353	1354	10	”	"	PUNCT
ftr-353	1354	11	(	(	PUNCT
ftr-353	1354	12	qeeis	qeeis	NOUN
ftr-353	1354	13	)	)	PUNCT
ftr-353	1354	14	,	,	PUNCT
ftr-353	1354	15	the	the	DET
ftr-353	1354	16	credit	credit	NOUN
ftr-353	1354	17	equals	equal	VERB
ftr-353	1354	18	30	30	NUM
ftr-353	1354	19	percent	percent	NOUN
ftr-353	1354	20	of	of	ADP
ftr-353	1354	21	the	the	DET
ftr-353	1354	22	cost	cost	NOUN
ftr-353	1354	23	of	of	ADP
ftr-353	1354	24	the	the	DET
ftr-353	1354	25	improvements	improvement	NOUN
ftr-353	1354	26	(	(	PUNCT
ftr-353	1354	27	10	10	NUM
ftr-353	1354	28	percent	percent	NOUN
ftr-353	1354	29	for	for	ADP
ftr-353	1354	30	years	year	NOUN
ftr-353	1354	31	before	before	ADP
ftr-353	1354	32	2009	2009	NUM
ftr-353	1354	33	)	)	PUNCT
ftr-353	1354	34	.	.	PUNCT
ftr-353	1355	1	a	a	DET
ftr-353	1355	2	qeei	qeei	NOUN
ftr-353	1355	3	is	be	AUX
ftr-353	1355	4	any	any	DET
ftr-353	1355	5	energy	energy	NOUN
ftr-353	1355	6	efficient	efficient	ADJ
ftr-353	1355	7	building	building	NOUN
ftr-353	1355	8	component	component	NOUN
ftr-353	1355	9	(	(	PUNCT
ftr-353	1355	10	i.e.	i.e.	X
ftr-353	1355	11	,	,	PUNCT
ftr-353	1355	12	insulation	insulation	NOUN
ftr-353	1355	13	,	,	PUNCT
ftr-353	1355	14	exterior	exterior	ADJ
ftr-353	1355	15	windows	window	NOUN
ftr-353	1355	16	and	and	CCONJ
ftr-353	1355	17	doors	door	NOUN
ftr-353	1355	18	,	,	PUNCT
ftr-353	1355	19	certain	certain	ADJ
ftr-353	1355	20	coated	coated	ADJ
ftr-353	1355	21	metal	metal	NOUN
ftr-353	1355	22	roofs	roof	NOUN
ftr-353	1355	23	,	,	PUNCT
ftr-353	1355	24	and	and	CCONJ
ftr-353	1355	25	asphalt	asphalt	NOUN
ftr-353	1355	26	roofs	roof	NOUN
ftr-353	1355	27	with	with	ADP
ftr-353	1355	28	cooling	cool	VERB
ftr-353	1355	29	granules	granule	NOUN
ftr-353	1355	30	)	)	PUNCT
ftr-353	1355	31	satisfying	satisfy	VERB
ftr-353	1355	32	criteria	criterion	NOUN
ftr-353	1355	33	established	establish	VERB
ftr-353	1355	34	by	by	ADP
ftr-353	1355	35	the	the	DET
ftr-353	1355	36	2000	2000	NUM
ftr-353	1355	37	international	international	ADJ
ftr-353	1355	38	energy	energy	NOUN
ftr-353	1355	39	conservation	conservation	NOUN
ftr-353	1355	40	code	code	NOUN
ftr-353	1355	41	,	,	PUNCT
ftr-353	1355	42	if	if	SCONJ
ftr-353	1355	43	the	the	DET
ftr-353	1355	44	original	original	ADJ
ftr-353	1355	45	use	use	NOUN
ftr-353	1355	46	of	of	ADP
ftr-353	1355	47	the	the	DET
ftr-353	1355	48	component	component	NOUN
ftr-353	1355	49	commences	commence	VERB
ftr-353	1355	50	with	with	ADP
ftr-353	1355	51	the	the	DET
ftr-353	1355	52	taxpayer	taxpayer	NOUN
ftr-353	1355	53	and	and	CCONJ
ftr-353	1355	54	the	the	DET
ftr-353	1355	55	component	component	NOUN
ftr-353	1355	56	is	be	AUX
ftr-353	1355	57	expected	expect	VERB
ftr-353	1355	58	to	to	PART
ftr-353	1355	59	remain	remain	VERB
ftr-353	1355	60	in	in	ADP
ftr-353	1355	61	use	use	NOUN
ftr-353	1355	62	for	for	ADP
ftr-353	1355	63	at	at	ADV
ftr-353	1355	64	least	least	ADV
ftr-353	1355	65	five	five	NUM
ftr-353	1355	66	years	year	NOUN
ftr-353	1355	67	.	.	PUNCT
ftr-353	1356	1	the	the	DET
ftr-353	1356	2	other	other	ADJ
ftr-353	1356	3	category	category	NOUN
ftr-353	1356	4	of	of	ADP
ftr-353	1356	5	credit	credit	NOUN
ftr-353	1356	6	-	-	PUNCT
ftr-353	1356	7	eligible	eligible	ADJ
ftr-353	1356	8	costs	cost	NOUN
ftr-353	1356	9	is	be	AUX
ftr-353	1356	10	“	"	PUNCT
ftr-353	1356	11	residential	residential	ADJ
ftr-353	1356	12	energy	energy	NOUN
ftr-353	1356	13	property	property	NOUN
ftr-353	1356	14	expenditures	expenditure	NOUN
ftr-353	1356	15	”	"	PUNCT
ftr-353	1356	16	(	(	PUNCT
ftr-353	1356	17	repes	repe	NOUN
ftr-353	1356	18	)	)	PUNCT
ftr-353	1356	19	.	.	PUNCT
ftr-353	1357	1	repes	repe	NOUN
ftr-353	1357	2	are	be	AUX
ftr-353	1357	3	expenditures	expenditure	NOUN
ftr-353	1357	4	for	for	ADP
ftr-353	1357	5	the	the	DET
ftr-353	1357	6	following	follow	VERB
ftr-353	1357	7	types	type	NOUN
ftr-353	1357	8	of	of	ADP
ftr-353	1357	9	property	property	NOUN
ftr-353	1357	10	,	,	PUNCT
ftr-353	1357	11	if	if	SCONJ
ftr-353	1357	12	they	they	PRON
ftr-353	1357	13	are	be	AUX
ftr-353	1357	14	installed	instal	VERB
ftr-353	1357	15	in	in	ADP
ftr-353	1357	16	the	the	DET
ftr-353	1357	17	taxpayer	taxpayer	NOUN
ftr-353	1357	18	’s	’s	PART
ftr-353	1357	19	principal	principal	ADJ
ftr-353	1357	20	residence	residence	NOUN
ftr-353	1357	21	and	and	CCONJ
ftr-353	1357	22	satisfy	satisfy	VERB
ftr-353	1357	23	energy	energy	NOUN
ftr-353	1357	24	efficiency	efficiency	NOUN
ftr-353	1357	25	standards	standard	NOUN
ftr-353	1357	26	to	to	PART
ftr-353	1357	27	be	be	AUX
ftr-353	1357	28	promulgated	promulgate	VERB
ftr-353	1357	29	by	by	ADP
ftr-353	1357	30	the	the	DET
ftr-353	1357	31	treasury	treasury	PROPN
ftr-353	1357	32	department	department	PROPN
ftr-353	1357	33	pursuant	pursuant	VERB
ftr-353	1357	34	to	to	ADP
ftr-353	1357	35	detailed	detailed	ADJ
ftr-353	1357	36	statutory	statutory	ADJ
ftr-353	1357	37	instructions	instruction	NOUN
ftr-353	1357	38	:	:	PUNCT
ftr-353	1357	39	(	(	PUNCT
ftr-353	1357	40	1	1	X
ftr-353	1357	41	)	)	PUNCT
ftr-353	1357	42	main	main	ADJ
ftr-353	1357	43	air	air	NOUN
ftr-353	1357	44	circulating	circulate	VERB
ftr-353	1357	45	fans	fan	NOUN
ftr-353	1357	46	;	;	PUNCT
ftr-353	1357	47	(	(	PUNCT
ftr-353	1357	48	2	2	X
ftr-353	1357	49	)	)	PUNCT
ftr-353	1357	50	natural	natural	ADJ
ftr-353	1357	51	gas	gas	NOUN
ftr-353	1357	52	,	,	PUNCT
ftr-353	1357	53	propane	propane	NOUN
ftr-353	1357	54	or	or	CCONJ
ftr-353	1357	55	oil	oil	NOUN
ftr-353	1357	56	furnace	furnace	NOUN
ftr-353	1357	57	or	or	CCONJ
ftr-353	1357	58	hot	hot	ADJ
ftr-353	1357	59	water	water	NOUN
ftr-353	1357	60	boilers	boiler	NOUN
ftr-353	1357	61	;	;	PUNCT
ftr-353	1357	62	and	and	CCONJ
ftr-353	1357	63	(	(	PUNCT
ftr-353	1357	64	3	3	X
ftr-353	1357	65	)	)	PUNCT
ftr-353	1357	66	“	"	PUNCT
ftr-353	1357	67	energy	energy	NOUN
ftr-353	1357	68	efficient	efficient	ADJ
ftr-353	1357	69	building	building	NOUN
ftr-353	1357	70	properties	property	NOUN
ftr-353	1357	71	”	"	PUNCT
ftr-353	1357	72	(	(	PUNCT
ftr-353	1357	73	electric	electric	ADJ
ftr-353	1357	74	heat	heat	NOUN
ftr-353	1357	75	pump	pump	NOUN
ftr-353	1357	76	water	water	NOUN
ftr-353	1357	77	heaters	heater	NOUN
ftr-353	1357	78	;	;	PUNCT
ftr-353	1357	79	electric	electric	ADJ
ftr-353	1357	80	heat	heat	NOUN
ftr-353	1357	81	pumps	pump	NOUN
ftr-353	1357	82	;	;	PUNCT
ftr-353	1357	83	geothermal	geothermal	ADJ
ftr-353	1357	84	heat	heat	NOUN
ftr-353	1357	85	pumps	pump	NOUN
ftr-353	1357	86	;	;	PUNCT
ftr-353	1357	87	certain	certain	ADJ
ftr-353	1357	88	air	air	NOUN
ftr-353	1357	89	conditioners	conditioner	NOUN
ftr-353	1357	90	;	;	PUNCT
ftr-353	1357	91	water	water	NOUN
ftr-353	1357	92	heaters	heater	NOUN
ftr-353	1357	93	using	use	VERB
ftr-353	1357	94	natural	natural	ADJ
ftr-353	1357	95	gas	gas	NOUN
ftr-353	1357	96	,	,	PUNCT
ftr-353	1357	97	propane	propane	NOUN
ftr-353	1357	98	,	,	PUNCT
ftr-353	1357	99	or	or	CCONJ
ftr-353	1357	100	oil	oil	NOUN
ftr-353	1357	101	;	;	PUNCT
ftr-353	1357	102	and	and	CCONJ
ftr-353	1357	103	stoves	stove	VERB
ftr-353	1357	104	burning	burn	VERB
ftr-353	1357	105	biomass	biomass	NOUN
ftr-353	1357	106	fuel	fuel	NOUN
ftr-353	1357	107	)	)	PUNCT
ftr-353	1357	108	.	.	PUNCT
ftr-353	1358	1	(	(	PUNCT
ftr-353	1358	2	the	the	DET
ftr-353	1358	3	§	§	PROPN
ftr-353	1358	4	25c	25c	NOUN
ftr-353	1358	5	credit	credit	NOUN
ftr-353	1358	6	is	be	AUX
ftr-353	1358	7	not	not	PART
ftr-353	1358	8	available	available	ADJ
ftr-353	1358	9	for	for	ADP
ftr-353	1358	10	geothermal	geothermal	ADJ
ftr-353	1358	11	heat	heat	NOUN
ftr-353	1358	12	pumps	pump	NOUN
ftr-353	1358	13	placed	place	VERB
ftr-353	1358	14	in	in	ADP
ftr-353	1358	15	service	service	NOUN
ftr-353	1358	16	in	in	ADP
ftr-353	1358	17	2009	2009	NUM
ftr-353	1358	18	.	.	PUNCT
ftr-353	1359	1	instead	instead	ADV
ftr-353	1359	2	,	,	PUNCT
ftr-353	1359	3	a	a	DET
ftr-353	1359	4	credit	credit	NOUN
ftr-353	1359	5	is	be	AUX
ftr-353	1359	6	available	available	ADJ
ftr-353	1359	7	under	under	ADP
ftr-353	1359	8	§	§	NOUN
ftr-353	1359	9	25d	25d	NOUN
ftr-353	1359	10	.	.	PUNCT
ftr-353	1359	11	)	)	PUNCT
ftr-353	1360	1	for	for	ADP
ftr-353	1360	2	repes	repe	NOUN
ftr-353	1360	3	the	the	DET
ftr-353	1360	4	credit	credit	NOUN
ftr-353	1360	5	amount	amount	NOUN
ftr-353	1360	6	is	be	AUX
ftr-353	1360	7	established	establish	VERB
ftr-353	1360	8	by	by	ADP
ftr-353	1360	9	schedule	schedule	NOUN
ftr-353	1360	10	:	:	PUNCT
ftr-353	1360	11	the	the	DET
ftr-353	1360	12	first	first	ADJ
ftr-353	1360	13	$	$	SYM
ftr-353	1360	14	50	50	NUM
ftr-353	1360	15	of	of	ADP
ftr-353	1360	16	the	the	DET
ftr-353	1360	17	cost	cost	NOUN
ftr-353	1360	18	of	of	ADP
ftr-353	1360	19	a	a	DET
ftr-353	1360	20	main	main	ADJ
ftr-353	1360	21	air	air	NOUN
ftr-353	1360	22	circulating	circulate	VERB
ftr-353	1360	23	fan	fan	NOUN
ftr-353	1360	24	,	,	PUNCT
ftr-353	1360	25	the	the	DET
ftr-353	1360	26	first	first	ADJ
ftr-353	1360	27	$	$	SYM
ftr-353	1360	28	150	150	NUM
ftr-353	1360	29	of	of	ADP
ftr-353	1360	30	the	the	DET
ftr-353	1360	31	cost	cost	NOUN
ftr-353	1360	32	of	of	ADP
ftr-353	1360	33	a	a	DET
ftr-353	1360	34	natural	natural	ADJ
ftr-353	1360	35	gas	gas	NOUN
ftr-353	1360	36	,	,	PUNCT
ftr-353	1360	37	propane	propane	NOUN
ftr-353	1360	38	,	,	PUNCT
ftr-353	1360	39	or	or	CCONJ
ftr-353	1360	40	oil	oil	NOUN
ftr-353	1360	41	furnace	furnace	NOUN
ftr-353	1360	42	or	or	CCONJ
ftr-353	1360	43	hot	hot	ADJ
ftr-353	1360	44	water	water	NOUN
ftr-353	1360	45	boiler	boiler	NOUN
ftr-353	1360	46	,	,	PUNCT
ftr-353	1360	47	and	and	CCONJ
ftr-353	1360	48	the	the	DET
ftr-353	1360	49	first	first	ADJ
ftr-353	1360	50	$	$	SYM
ftr-353	1360	51	300	300	NUM
ftr-353	1360	52	of	of	ADP
ftr-353	1360	53	the	the	DET
ftr-353	1360	54	cost	cost	NOUN
ftr-353	1360	55	of	of	ADP
ftr-353	1360	56	any	any	DET
ftr-353	1360	57	item	item	NOUN
ftr-353	1360	58	of	of	ADP
ftr-353	1360	59	energy	energy	NOUN
ftr-353	1360	60	-	-	PUNCT
ftr-353	1360	61	efficient	efficient	ADJ
ftr-353	1360	62	building	building	NOUN
ftr-353	1360	63	property	property	NOUN
ftr-353	1360	64	.	.	PUNCT
ftr-353	1361	1	for	for	ADP
ftr-353	1361	2	years	year	NOUN
ftr-353	1361	3	prior	prior	ADV
ftr-353	1361	4	to	to	ADP
ftr-353	1361	5	2008	2008	NUM
ftr-353	1361	6	,	,	PUNCT
ftr-353	1361	7	there	there	PRON
ftr-353	1361	8	was	be	VERB
ftr-353	1361	9	a	a	DET
ftr-353	1361	10	lifetime	lifetime	NOUN
ftr-353	1361	11	limit	limit	NOUN
ftr-353	1361	12	of	of	ADP
ftr-353	1361	13	$	$	SYM
ftr-353	1361	14	500	500	NUM
ftr-353	1361	15	on	on	ADP
ftr-353	1361	16	the	the	DET
ftr-353	1361	17	aggregate	aggregate	ADJ
ftr-353	1361	18	credits	credit	NOUN
ftr-353	1361	19	a	a	DET
ftr-353	1361	20	taxpayer	taxpayer	NOUN
ftr-353	1361	21	could	could	AUX
ftr-353	1361	22	claim	claim	VERB
ftr-353	1361	23	under	under	ADP
ftr-353	1361	24	§	§	PROPN
ftr-353	1361	25	25c	25c	NOUN
ftr-353	1361	26	,	,	PUNCT
ftr-353	1361	27	of	of	ADP
ftr-353	1361	28	which	which	PRON
ftr-353	1361	29	no	no	ADV
ftr-353	1361	30	more	more	ADJ
ftr-353	1361	31	than	than	ADP
ftr-353	1361	32	$	$	SYM
ftr-353	1361	33	200	200	NUM
ftr-353	1361	34	could	could	AUX
ftr-353	1361	35	be	be	AUX
ftr-353	1361	36	based	base	VERB
ftr-353	1361	37	on	on	ADP
ftr-353	1361	38	expenditures	expenditure	NOUN
ftr-353	1361	39	for	for	ADP
ftr-353	1361	40	windows	window	NOUN
ftr-353	1361	41	.	.	PUNCT
ftr-353	1362	1	section	section	NOUN
ftr-353	1362	2	1121(a	1121(a	NUM
ftr-353	1362	3	)	)	PUNCT
ftr-353	1362	4	of	of	ADP
ftr-353	1362	5	the	the	DET
ftr-353	1362	6	2010	2010	NUM
ftr-353	1362	7	]	]	PUNCT
ftr-353	1362	8	recent	recent	ADJ
ftr-353	1362	9	developments	development	NOUN
ftr-353	1362	10	in	in	ADP
ftr-353	1362	11	federal	federal	ADJ
ftr-353	1362	12	income	income	NOUN
ftr-353	1362	13	taxation	taxation	NOUN
ftr-353	1362	14	148	148	NUM
ftr-353	1362	15	2009	2009	NUM
ftr-353	1362	16	arra	arra	PROPN
ftr-353	1362	17	amended	amend	VERB
ftr-353	1362	18	§	§	PROPN
ftr-353	1362	19	25c(b	25c(b	NUM
ftr-353	1362	20	)	)	PUNCT
ftr-353	1362	21	to	to	PART
ftr-353	1362	22	eliminate	eliminate	VERB
ftr-353	1362	23	the	the	DET
ftr-353	1362	24	lifetime	lifetime	NOUN
ftr-353	1362	25	limit	limit	NOUN
ftr-353	1362	26	and	and	CCONJ
ftr-353	1362	27	replace	replace	VERB
ftr-353	1362	28	it	it	PRON
ftr-353	1362	29	with	with	ADP
ftr-353	1362	30	an	an	DET
ftr-353	1362	31	aggregate	aggregate	ADJ
ftr-353	1362	32	limit	limit	NOUN
ftr-353	1362	33	of	of	ADP
ftr-353	1362	34	$	$	SYM
ftr-353	1362	35	1,500	1,500	NUM
ftr-353	1362	36	for	for	ADP
ftr-353	1362	37	2009	2009	NUM
ftr-353	1362	38	and	and	CCONJ
ftr-353	1362	39	2010	2010	NUM
ftr-353	1362	40	.	.	PUNCT
ftr-353	1363	1	6	6	X
ftr-353	1363	2	.	.	X
ftr-353	1363	3	enlisting	enlist	VERB
ftr-353	1363	4	the	the	DET
ftr-353	1363	5	tax	tax	NOUN
ftr-353	1363	6	code	code	NOUN
ftr-353	1363	7	to	to	PART
ftr-353	1363	8	help	help	VERB
ftr-353	1363	9	stop	stop	VERB
ftr-353	1363	10	funding	fund	VERB
ftr-353	1363	11	both	both	DET
ftr-353	1363	12	sides	side	NOUN
ftr-353	1363	13	in	in	ADP
ftr-353	1363	14	the	the	DET
ftr-353	1363	15	war	war	NOUN
ftr-353	1363	16	on	on	ADP
ftr-353	1363	17	terror	terror	NOUN
ftr-353	1363	18	:	:	PUNCT
ftr-353	1363	19	credit	credit	NOUN
ftr-353	1363	20	for	for	ADP
ftr-353	1363	21	generating	generate	VERB
ftr-353	1363	22	power	power	NOUN
ftr-353	1363	23	at	at	ADP
ftr-353	1363	24	home	home	NOUN
ftr-353	1363	25	.	.	PUNCT
ftr-353	1364	1	code	code	PROPN
ftr-353	1364	2	§	§	PROPN
ftr-353	1364	3	25d	25d	NUM
ftr-353	1364	4	,	,	PUNCT
ftr-353	1364	5	added	add	VERB
ftr-353	1364	6	by	by	ADP
ftr-353	1364	7	the	the	DET
ftr-353	1364	8	energy	energy	NOUN
ftr-353	1364	9	tax	tax	NOUN
ftr-353	1364	10	incentives	incentive	NOUN
ftr-353	1364	11	act	act	VERB
ftr-353	1364	12	of	of	ADP
ftr-353	1364	13	2005	2005	NUM
ftr-353	1364	14	,	,	PUNCT
ftr-353	1364	15	and	and	CCONJ
ftr-353	1364	16	modified	modify	VERB
ftr-353	1364	17	by	by	ADP
ftr-353	1364	18	the	the	DET
ftr-353	1364	19	tax	tax	NOUN
ftr-353	1364	20	relief	relief	NOUN
ftr-353	1364	21	and	and	CCONJ
ftr-353	1364	22	health	health	NOUN
ftr-353	1364	23	care	care	NOUN
ftr-353	1364	24	act	act	NOUN
ftr-353	1364	25	of	of	ADP
ftr-353	1364	26	2006	2006	NUM
ftr-353	1364	27	and	and	CCONJ
ftr-353	1364	28	by	by	ADP
ftr-353	1364	29	the	the	DET
ftr-353	1364	30	energy	energy	NOUN
ftr-353	1364	31	improvement	improvement	NOUN
ftr-353	1364	32	and	and	CCONJ
ftr-353	1364	33	extension	extension	NOUN
ftr-353	1364	34	act	act	NOUN
ftr-353	1364	35	of	of	ADP
ftr-353	1364	36	2008	2008	NUM
ftr-353	1364	37	,	,	PUNCT
ftr-353	1364	38	provides	provide	VERB
ftr-353	1364	39	a	a	DET
ftr-353	1364	40	nonrefundable	nonrefundable	ADJ
ftr-353	1364	41	credit	credit	NOUN
ftr-353	1364	42	for	for	ADP
ftr-353	1364	43	certain	certain	ADJ
ftr-353	1364	44	expenditures	expenditure	NOUN
ftr-353	1364	45	on	on	ADP
ftr-353	1364	46	residential	residential	ADJ
ftr-353	1364	47	energy	energy	NOUN
ftr-353	1364	48	-	-	PUNCT
ftr-353	1364	49	efficient	efficient	ADJ
ftr-353	1364	50	property	property	NOUN
ftr-353	1364	51	.	.	PUNCT
ftr-353	1365	1	qualifying	qualify	VERB
ftr-353	1365	2	property	property	NOUN
ftr-353	1365	3	is	be	AUX
ftr-353	1365	4	of	of	ADP
ftr-353	1365	5	five	five	NUM
ftr-353	1365	6	types	type	NOUN
ftr-353	1365	7	:	:	PUNCT
ftr-353	1365	8	(	(	PUNCT
ftr-353	1365	9	1	1	X
ftr-353	1365	10	)	)	PUNCT
ftr-353	1365	11	solar	solar	ADJ
ftr-353	1365	12	electric	electric	ADJ
ftr-353	1365	13	property	property	NOUN
ftr-353	1365	14	(	(	PUNCT
ftr-353	1365	15	which	which	PRON
ftr-353	1365	16	uses	use	VERB
ftr-353	1365	17	solar	solar	ADJ
ftr-353	1365	18	energy	energy	NOUN
ftr-353	1365	19	to	to	PART
ftr-353	1365	20	generate	generate	VERB
ftr-353	1365	21	electricity	electricity	NOUN
ftr-353	1365	22	)	)	PUNCT
ftr-353	1365	23	;	;	PUNCT
ftr-353	1365	24	(	(	PUNCT
ftr-353	1365	25	2	2	X
ftr-353	1365	26	)	)	PUNCT
ftr-353	1365	27	solar	solar	ADJ
ftr-353	1365	28	water	water	NOUN
ftr-353	1365	29	heating	heating	NOUN
ftr-353	1365	30	property	property	NOUN
ftr-353	1365	31	;	;	PUNCT
ftr-353	1365	32	(	(	PUNCT
ftr-353	1365	33	3	3	X
ftr-353	1365	34	)	)	PUNCT
ftr-353	1365	35	fuel	fuel	NOUN
ftr-353	1365	36	cell	cell	NOUN
ftr-353	1365	37	property	property	NOUN
ftr-353	1365	38	(	(	PUNCT
ftr-353	1365	39	which	which	PRON
ftr-353	1365	40	converts	convert	VERB
ftr-353	1365	41	a	a	DET
ftr-353	1365	42	fuel	fuel	NOUN
ftr-353	1365	43	into	into	ADP
ftr-353	1365	44	electricity	electricity	NOUN
ftr-353	1365	45	using	use	VERB
ftr-353	1365	46	electrochemical	electrochemical	ADJ
ftr-353	1365	47	means	mean	NOUN
ftr-353	1365	48	)	)	PUNCT
ftr-353	1365	49	;	;	PUNCT
ftr-353	1365	50	(	(	PUNCT
ftr-353	1365	51	4	4	X
ftr-353	1365	52	)	)	PUNCT
ftr-353	1365	53	small	small	ADJ
ftr-353	1365	54	wind	wind	NOUN
ftr-353	1365	55	energy	energy	NOUN
ftr-353	1365	56	property	property	NOUN
ftr-353	1365	57	(	(	PUNCT
ftr-353	1365	58	which	which	PRON
ftr-353	1365	59	uses	use	VERB
ftr-353	1365	60	a	a	DET
ftr-353	1365	61	wind	wind	NOUN
ftr-353	1365	62	turbine	turbine	NOUN
ftr-353	1365	63	to	to	PART
ftr-353	1365	64	generate	generate	VERB
ftr-353	1365	65	electricity	electricity	NOUN
ftr-353	1365	66	for	for	ADP
ftr-353	1365	67	a	a	DET
ftr-353	1365	68	residence	residence	NOUN
ftr-353	1365	69	)	)	PUNCT
ftr-353	1365	70	;	;	PUNCT
ftr-353	1365	71	and	and	CCONJ
ftr-353	1365	72	(	(	PUNCT
ftr-353	1365	73	5	5	X
ftr-353	1365	74	)	)	PUNCT
ftr-353	1365	75	geothermal	geothermal	ADJ
ftr-353	1365	76	heat	heat	NOUN
ftr-353	1365	77	pump	pump	NOUN
ftr-353	1365	78	property	property	NOUN
ftr-353	1365	79	(	(	PUNCT
ftr-353	1365	80	which	which	PRON
ftr-353	1365	81	uses	use	VERB
ftr-353	1365	82	the	the	DET
ftr-353	1365	83	ground	ground	NOUN
ftr-353	1365	84	or	or	CCONJ
ftr-353	1365	85	ground	ground	NOUN
ftr-353	1365	86	water	water	NOUN
ftr-353	1365	87	to	to	PART
ftr-353	1365	88	heat	heat	VERB
ftr-353	1365	89	or	or	CCONJ
ftr-353	1365	90	cool	cool	VERB
ftr-353	1365	91	a	a	DET
ftr-353	1365	92	residence	residence	NOUN
ftr-353	1365	93	)	)	PUNCT
ftr-353	1365	94	.	.	PUNCT
ftr-353	1366	1	the	the	DET
ftr-353	1366	2	property	property	NOUN
ftr-353	1366	3	must	must	AUX
ftr-353	1366	4	be	be	AUX
ftr-353	1366	5	installed	instal	VERB
ftr-353	1366	6	in	in	ADP
ftr-353	1366	7	a	a	DET
ftr-353	1366	8	dwelling	dwelling	ADJ
ftr-353	1366	9	unit	unit	NOUN
ftr-353	1366	10	located	locate	VERB
ftr-353	1366	11	in	in	ADP
ftr-353	1366	12	the	the	DET
ftr-353	1366	13	united	united	PROPN
ftr-353	1366	14	states	states	PROPN
ftr-353	1366	15	and	and	CCONJ
ftr-353	1366	16	used	use	VERB
ftr-353	1366	17	by	by	ADP
ftr-353	1366	18	the	the	DET
ftr-353	1366	19	taxpayer	taxpayer	NOUN
ftr-353	1366	20	as	as	ADP
ftr-353	1366	21	a	a	DET
ftr-353	1366	22	residence	residence	NOUN
ftr-353	1366	23	(	(	PUNCT
ftr-353	1366	24	principal	principal	ADJ
ftr-353	1366	25	residence	residence	NOUN
ftr-353	1366	26	,	,	PUNCT
ftr-353	1366	27	in	in	ADP
ftr-353	1366	28	the	the	DET
ftr-353	1366	29	case	case	NOUN
ftr-353	1366	30	of	of	ADP
ftr-353	1366	31	fuel	fuel	NOUN
ftr-353	1366	32	cell	cell	NOUN
ftr-353	1366	33	property	property	NOUN
ftr-353	1366	34	)	)	PUNCT
ftr-353	1366	35	.	.	PUNCT
ftr-353	1367	1	expenditures	expenditure	NOUN
ftr-353	1367	2	allocable	allocable	ADJ
ftr-353	1367	3	to	to	ADP
ftr-353	1367	4	a	a	DET
ftr-353	1367	5	swimming	swimming	NOUN
ftr-353	1367	6	pool	pool	NOUN
ftr-353	1367	7	or	or	CCONJ
ftr-353	1367	8	hot	hot	ADJ
ftr-353	1367	9	tub	tub	NOUN
ftr-353	1367	10	are	be	AUX
ftr-353	1367	11	not	not	PART
ftr-353	1367	12	eligible	eligible	ADJ
ftr-353	1367	13	for	for	ADP
ftr-353	1367	14	the	the	DET
ftr-353	1367	15	credit	credit	NOUN
ftr-353	1367	16	.	.	PUNCT
ftr-353	1368	1	the	the	DET
ftr-353	1368	2	credit	credit	NOUN
ftr-353	1368	3	equals	equal	VERB
ftr-353	1368	4	30	30	NUM
ftr-353	1368	5	percent	percent	NOUN
ftr-353	1368	6	of	of	ADP
ftr-353	1368	7	qualifying	qualify	VERB
ftr-353	1368	8	expenditures	expenditure	NOUN
ftr-353	1368	9	.	.	PUNCT
ftr-353	1369	1	for	for	ADP
ftr-353	1369	2	years	year	NOUN
ftr-353	1369	3	prior	prior	ADV
ftr-353	1369	4	to	to	ADP
ftr-353	1369	5	2009	2009	NUM
ftr-353	1369	6	,	,	PUNCT
ftr-353	1369	7	the	the	DET
ftr-353	1369	8	credit	credit	NOUN
ftr-353	1369	9	was	be	AUX
ftr-353	1369	10	subject	subject	ADJ
ftr-353	1369	11	to	to	ADP
ftr-353	1369	12	annual	annual	ADJ
ftr-353	1369	13	ceilings	ceiling	NOUN
ftr-353	1369	14	(	(	PUNCT
ftr-353	1369	15	on	on	ADP
ftr-353	1369	16	the	the	DET
ftr-353	1369	17	credit	credit	NOUN
ftr-353	1369	18	amount	amount	NOUN
ftr-353	1369	19	,	,	PUNCT
ftr-353	1369	20	not	not	PART
ftr-353	1369	21	on	on	ADP
ftr-353	1369	22	crediteligible	crediteligible	ADJ
ftr-353	1369	23	expenditures	expenditure	NOUN
ftr-353	1369	24	)	)	PUNCT
ftr-353	1369	25	of	of	ADP
ftr-353	1369	26	$	$	SYM
ftr-353	1369	27	2,000	2,000	NUM
ftr-353	1369	28	for	for	ADP
ftr-353	1369	29	solar	solar	ADJ
ftr-353	1369	30	electric	electric	ADJ
ftr-353	1369	31	property	property	NOUN
ftr-353	1369	32	,	,	PUNCT
ftr-353	1369	33	$	$	SYM
ftr-353	1369	34	2,000	2,000	NUM
ftr-353	1369	35	for	for	ADP
ftr-353	1369	36	solar	solar	ADJ
ftr-353	1369	37	water	water	NOUN
ftr-353	1369	38	heating	heating	NOUN
ftr-353	1369	39	property	property	NOUN
ftr-353	1369	40	,	,	PUNCT
ftr-353	1369	41	$	$	SYM
ftr-353	1369	42	500	500	NUM
ftr-353	1369	43	per	per	ADP
ftr-353	1369	44	half	half	NOUN
ftr-353	1369	45	kilowatt	kilowatt	NOUN
ftr-353	1369	46	of	of	ADP
ftr-353	1369	47	capacity	capacity	NOUN
ftr-353	1369	48	of	of	ADP
ftr-353	1369	49	fuel	fuel	NOUN
ftr-353	1369	50	cell	cell	NOUN
ftr-353	1369	51	property	property	NOUN
ftr-353	1369	52	,	,	PUNCT
ftr-353	1369	53	$	$	SYM
ftr-353	1369	54	500	500	NUM
ftr-353	1369	55	per	per	ADP
ftr-353	1369	56	half	half	NOUN
ftr-353	1369	57	kilowatt	kilowatt	NOUN
ftr-353	1369	58	capacity	capacity	NOUN
ftr-353	1369	59	(	(	PUNCT
ftr-353	1369	60	but	but	CCONJ
ftr-353	1369	61	not	not	PART
ftr-353	1369	62	more	more	ADJ
ftr-353	1369	63	than	than	ADP
ftr-353	1369	64	$	$	SYM
ftr-353	1369	65	4,000	4,000	NUM
ftr-353	1369	66	in	in	ADP
ftr-353	1369	67	total	total	NOUN
ftr-353	1369	68	)	)	PUNCT
ftr-353	1369	69	of	of	ADP
ftr-353	1369	70	small	small	ADJ
ftr-353	1369	71	wind	wind	NOUN
ftr-353	1369	72	energy	energy	NOUN
ftr-353	1369	73	property	property	NOUN
ftr-353	1369	74	,	,	PUNCT
ftr-353	1369	75	and	and	CCONJ
ftr-353	1369	76	$	$	SYM
ftr-353	1369	77	2,000	2,000	NUM
ftr-353	1369	78	for	for	ADP
ftr-353	1369	79	geothermal	geothermal	ADJ
ftr-353	1369	80	heat	heat	NOUN
ftr-353	1369	81	pump	pump	NOUN
ftr-353	1369	82	property	property	NOUN
ftr-353	1369	83	.	.	PUNCT
ftr-353	1370	1	(	(	PUNCT
ftr-353	1370	2	a	a	X
ftr-353	1370	3	)	)	PUNCT
ftr-353	1370	4	as	as	SCONJ
ftr-353	1370	5	amended	amend	VERB
ftr-353	1370	6	by	by	ADP
ftr-353	1370	7	§	§	PROPN
ftr-353	1370	8	1122(a)(1	1122(a)(1	NUM
ftr-353	1370	9	)	)	PUNCT
ftr-353	1370	10	of	of	ADP
ftr-353	1370	11	the	the	DET
ftr-353	1370	12	2009	2009	NUM
ftr-353	1370	13	arra	arra	PROPN
ftr-353	1370	14	,	,	PUNCT
ftr-353	1370	15	§	§	PROPN
ftr-353	1370	16	25d(b	25d(b	NUM
ftr-353	1370	17	)	)	PUNCT
ftr-353	1370	18	provides	provide	VERB
ftr-353	1370	19	that	that	SCONJ
ftr-353	1370	20	,	,	PUNCT
ftr-353	1370	21	for	for	ADP
ftr-353	1370	22	taxable	taxable	ADJ
ftr-353	1370	23	years	year	NOUN
ftr-353	1370	24	beginning	begin	VERB
ftr-353	1370	25	after	after	ADP
ftr-353	1370	26	12/31/08	12/31/08	PROPN
ftr-353	1370	27	,	,	PUNCT
ftr-353	1370	28	there	there	PRON
ftr-353	1370	29	are	be	VERB
ftr-353	1370	30	no	no	DET
ftr-353	1370	31	ceilings	ceiling	NOUN
ftr-353	1370	32	except	except	SCONJ
ftr-353	1370	33	the	the	DET
ftr-353	1370	34	$	$	SYM
ftr-353	1370	35	500	500	NUM
ftr-353	1370	36	ceiling	ceiling	NOUN
ftr-353	1370	37	on	on	ADP
ftr-353	1370	38	fuel	fuel	NOUN
ftr-353	1370	39	cell	cell	NOUN
ftr-353	1370	40	property	property	NOUN
ftr-353	1370	41	.	.	PUNCT
ftr-353	1371	1	the	the	DET
ftr-353	1371	2	credit	credit	NOUN
ftr-353	1371	3	may	may	AUX
ftr-353	1371	4	be	be	AUX
ftr-353	1371	5	claimed	claim	VERB
ftr-353	1371	6	against	against	ADP
ftr-353	1371	7	the	the	DET
ftr-353	1371	8	amt	amt	PROPN
ftr-353	1371	9	as	as	ADV
ftr-353	1371	10	well	well	ADV
ftr-353	1371	11	as	as	ADP
ftr-353	1371	12	the	the	DET
ftr-353	1371	13	regular	regular	ADJ
ftr-353	1371	14	income	income	NOUN
ftr-353	1371	15	tax	tax	NOUN
ftr-353	1371	16	,	,	PUNCT
ftr-353	1371	17	and	and	CCONJ
ftr-353	1371	18	unused	unused	ADJ
ftr-353	1371	19	credit	credit	NOUN
ftr-353	1371	20	amounts	amount	NOUN
ftr-353	1371	21	may	may	AUX
ftr-353	1371	22	be	be	AUX
ftr-353	1371	23	carried	carry	VERB
ftr-353	1371	24	forward	forward	ADV
ftr-353	1371	25	.	.	PUNCT
ftr-353	1372	1	the	the	DET
ftr-353	1372	2	credit	credit	NOUN
ftr-353	1372	3	is	be	AUX
ftr-353	1372	4	available	available	ADJ
ftr-353	1372	5	only	only	ADV
ftr-353	1372	6	for	for	ADP
ftr-353	1372	7	property	property	NOUN
ftr-353	1372	8	placed	place	VERB
ftr-353	1372	9	in	in	ADP
ftr-353	1372	10	service	service	NOUN
ftr-353	1372	11	before	before	ADP
ftr-353	1372	12	2017	2017	NUM
ftr-353	1372	13	.	.	PUNCT
ftr-353	1373	1	7	7	X
ftr-353	1373	2	.	.	X
ftr-353	1373	3	this	this	DET
ftr-353	1373	4	cca	cca	NOUN
ftr-353	1373	5	on	on	ADP
ftr-353	1373	6	deductible	deductible	ADJ
ftr-353	1373	7	home	home	NOUN
ftr-353	1373	8	mortgage	mortgage	NOUN
ftr-353	1373	9	interest	interest	NOUN
ftr-353	1373	10	will	will	AUX
ftr-353	1373	11	break	break	VERB
ftr-353	1373	12	a	a	DET
ftr-353	1373	13	lot	lot	NOUN
ftr-353	1373	14	of	of	ADP
ftr-353	1373	15	hearts	heart	NOUN
ftr-353	1373	16	in	in	ADP
ftr-353	1373	17	california	california	PROPN
ftr-353	1373	18	–	–	PUNCT
ftr-353	1373	19	almost	almost	ADV
ftr-353	1373	20	as	as	ADV
ftr-353	1373	21	many	many	ADJ
ftr-353	1373	22	as	as	SCONJ
ftr-353	1373	23	the	the	DET
ftr-353	1373	24	voters	voter	NOUN
ftr-353	1373	25	broke	break	VERB
ftr-353	1373	26	in	in	ADP
ftr-353	1373	27	november	november	PROPN
ftr-353	1373	28	2008	2008	NUM
ftr-353	1373	29	.	.	PUNCT
ftr-353	1374	1	cca	cca	PROPN
ftr-353	1374	2	200911007	200911007	NUM
ftr-353	1374	3	(	(	PUNCT
ftr-353	1374	4	11/24/08	11/24/08	NUM
ftr-353	1374	5	;	;	PUNCT
ftr-353	1374	6	released	release	VERB
ftr-353	1374	7	3/13/09	3/13/09	NUM
ftr-353	1374	8	)	)	PUNCT
ftr-353	1374	9	.	.	PUNCT
ftr-353	1375	1	this	this	DET
ftr-353	1375	2	cca	cca	PROPN
ftr-353	1375	3	addressed	address	VERB
ftr-353	1375	4	the	the	DET
ftr-353	1375	5	amount	amount	NOUN
ftr-353	1375	6	of	of	ADP
ftr-353	1375	7	interest	interest	NOUN
ftr-353	1375	8	that	that	PRON
ftr-353	1375	9	was	be	AUX
ftr-353	1375	10	deductible	deductible	ADJ
ftr-353	1375	11	as	as	ADP
ftr-353	1375	12	“	"	PUNCT
ftr-353	1375	13	qualified	qualified	ADJ
ftr-353	1375	14	residence	residence	NOUN
ftr-353	1375	15	interest	interest	NOUN
ftr-353	1375	16	”	"	PUNCT
ftr-353	1375	17	under	under	ADP
ftr-353	1375	18	§	§	PROPN
ftr-353	1375	19	163(h)(3)(a	163(h)(3)(a	NUM
ftr-353	1375	20	)	)	PUNCT
ftr-353	1375	21	when	when	SCONJ
ftr-353	1375	22	a	a	DET
ftr-353	1375	23	residence	residence	NOUN
ftr-353	1375	24	encumbered	encumber	VERB
ftr-353	1375	25	by	by	ADP
ftr-353	1375	26	a	a	DET
ftr-353	1375	27	purchase	purchase	NOUN
ftr-353	1375	28	money	money	NOUN
ftr-353	1375	29	mortgage	mortgage	NOUN
ftr-353	1375	30	of	of	ADP
ftr-353	1375	31	more	more	ADJ
ftr-353	1375	32	than	than	ADP
ftr-353	1375	33	$	$	SYM
ftr-353	1375	34	1	1	NUM
ftr-353	1375	35	million	million	NUM
ftr-353	1375	36	is	be	AUX
ftr-353	1375	37	co	co	VERB
ftr-353	1375	38	-	-	VERB
ftr-353	1375	39	owned	own	VERB
ftr-353	1375	40	by	by	ADP
ftr-353	1375	41	two	two	NUM
ftr-353	1375	42	unmarried	unmarried	ADJ
ftr-353	1375	43	taxpayers	taxpayer	NOUN
ftr-353	1375	44	both	both	PRON
ftr-353	1375	45	of	of	ADP
ftr-353	1375	46	whom	whom	PRON
ftr-353	1375	47	are	be	AUX
ftr-353	1375	48	obligated	obligate	VERB
ftr-353	1375	49	on	on	ADP
ftr-353	1375	50	the	the	DET
ftr-353	1375	51	mortgage	mortgage	NOUN
ftr-353	1375	52	and	and	CCONJ
ftr-353	1375	53	for	for	ADP
ftr-353	1375	54	both	both	PRON
ftr-353	1375	55	of	of	ADP
ftr-353	1375	56	whom	whom	PRON
ftr-353	1375	57	the	the	DET
ftr-353	1375	58	residence	residence	NOUN
ftr-353	1375	59	is	be	AUX
ftr-353	1375	60	the	the	DET
ftr-353	1375	61	principal	principal	ADJ
ftr-353	1375	62	residence	residence	NOUN
ftr-353	1375	63	.	.	PUNCT
ftr-353	1376	1	the	the	DET
ftr-353	1376	2	cca	cca	PROPN
ftr-353	1376	3	holds	hold	VERB
ftr-353	1376	4	that	that	SCONJ
ftr-353	1376	5	the	the	DET
ftr-353	1376	6	$	$	SYM
ftr-353	1376	7	1	1	NUM
ftr-353	1376	8	million	million	NUM
ftr-353	1376	9	ceiling	ceiling	NOUN
ftr-353	1376	10	on	on	ADP
ftr-353	1376	11	“	"	PUNCT
ftr-353	1376	12	acquisition	acquisition	NOUN
ftr-353	1376	13	indebtedness	indebtedness	NOUN
ftr-353	1376	14	,	,	PUNCT
ftr-353	1376	15	”	"	PUNCT
ftr-353	1376	16	as	as	SCONJ
ftr-353	1376	17	defined	define	VERB
ftr-353	1376	18	in	in	ADP
ftr-353	1376	19	§	§	PROPN
ftr-353	1376	20	163(h)(3)(b	163(h)(3)(b	NUM
ftr-353	1376	21	)	)	PUNCT
ftr-353	1376	22	,	,	PUNCT
ftr-353	1376	23	applies	apply	VERB
ftr-353	1376	24	on	on	ADP
ftr-353	1376	25	a	a	DET
ftr-353	1376	26	residence	residence	NOUN
ftr-353	1376	27	-	-	PUNCT
ftr-353	1376	28	by	by	ADP
ftr-353	1376	29	-	-	PUNCT
ftr-353	1376	30	residence	residence	NOUN
ftr-353	1376	31	basis	basis	NOUN
ftr-353	1376	32	as	as	ADV
ftr-353	1376	33	well	well	ADV
ftr-353	1376	34	as	as	ADP
ftr-353	1376	35	on	on	ADP
ftr-353	1376	36	a	a	DET
ftr-353	1376	37	taxpayer	taxpayer	NOUN
ftr-353	1376	38	-	-	PUNCT
ftr-353	1376	39	by	by	ADP
ftr-353	1376	40	-	-	PUNCT
ftr-353	1376	41	taxpayer	taxpayer	NOUN
ftr-353	1376	42	basis	basis	NOUN
ftr-353	1376	43	.	.	PUNCT
ftr-353	1377	1	its	its	PRON
ftr-353	1377	2	reasoning	reasoning	NOUN
ftr-353	1377	3	is	be	AUX
ftr-353	1377	4	as	as	SCONJ
ftr-353	1377	5	follows	follow	VERB
ftr-353	1377	6	.	.	PUNCT
ftr-353	1378	1	149	149	NUM
ftr-353	1378	2	florida	florida	PROPN
ftr-353	1378	3	tax	tax	NOUN
ftr-353	1378	4	review	review	NOUN
ftr-353	1378	5	[	[	X
ftr-353	1378	6	vol	vol	NOUN
ftr-353	1378	7	.	.	PUNCT
ftr-353	1379	1	10	10	NUM
ftr-353	1379	2	:	:	PUNCT
ftr-353	1379	3	si	si	PROPN
ftr-353	1379	4	under	under	ADP
ftr-353	1379	5	§	§	PROPN
ftr-353	1379	6	163(h)(3)(b)(i	163(h)(3)(b)(i	NUM
ftr-353	1379	7	)	)	PUNCT
ftr-353	1379	8	,	,	PUNCT
ftr-353	1379	9	acquisition	acquisition	NOUN
ftr-353	1379	10	indebtedness	indebtedness	NOUN
ftr-353	1379	11	is	be	AUX
ftr-353	1379	12	defined	define	VERB
ftr-353	1379	13	,	,	PUNCT
ftr-353	1379	14	in	in	ADP
ftr-353	1379	15	relevant	relevant	ADJ
ftr-353	1379	16	part	part	NOUN
ftr-353	1379	17	,	,	PUNCT
ftr-353	1379	18	as	as	SCONJ
ftr-353	1379	19	indebtedness	indebtedness	NOUN
ftr-353	1379	20	incurred	incur	VERB
ftr-353	1379	21	in	in	ADP
ftr-353	1379	22	acquiring	acquire	VERB
ftr-353	1379	23	a	a	DET
ftr-353	1379	24	qualified	qualified	ADJ
ftr-353	1379	25	residence	residence	NOUN
ftr-353	1379	26	of	of	ADP
ftr-353	1379	27	the	the	DET
ftr-353	1379	28	taxpayer	taxpayer	NOUN
ftr-353	1379	29	–	–	PUNCT
ftr-353	1379	30	not	not	PART
ftr-353	1379	31	as	as	ADP
ftr-353	1379	32	indebtedness	indebtedness	NOUN
ftr-353	1379	33	incurred	incur	VERB
ftr-353	1379	34	in	in	ADP
ftr-353	1379	35	acquiring	acquire	VERB
ftr-353	1379	36	taxpayer	taxpayer	NOUN
ftr-353	1379	37	’s	’s	PART
ftr-353	1379	38	portion	portion	NOUN
ftr-353	1379	39	of	of	ADP
ftr-353	1379	40	a	a	DET
ftr-353	1379	41	qualified	qualified	ADJ
ftr-353	1379	42	residence	residence	NOUN
ftr-353	1379	43	.	.	PUNCT
ftr-353	1380	1	the	the	DET
ftr-353	1380	2	entire	entire	ADJ
ftr-353	1380	3	amount	amount	NOUN
ftr-353	1380	4	of	of	ADP
ftr-353	1380	5	indebtedness	indebtedness	NOUN
ftr-353	1380	6	incurred	incur	VERB
ftr-353	1380	7	in	in	ADP
ftr-353	1380	8	acquiring	acquire	VERB
ftr-353	1380	9	the	the	DET
ftr-353	1380	10	qualified	qualified	ADJ
ftr-353	1380	11	residence	residence	NOUN
ftr-353	1380	12	constitutes	constitute	VERB
ftr-353	1380	13	“	"	PUNCT
ftr-353	1380	14	acquisition	acquisition	NOUN
ftr-353	1380	15	indebtedness	indebtedness	NOUN
ftr-353	1380	16	”	"	PUNCT
ftr-353	1380	17	under	under	ADP
ftr-353	1380	18	§	§	PROPN
ftr-353	1380	19	163(h)(3)(a)(i	163(h)(3)(a)(i	NUM
ftr-353	1380	20	)	)	PUNCT
ftr-353	1380	21	.	.	PUNCT
ftr-353	1381	1	in	in	ADP
ftr-353	1381	2	this	this	DET
ftr-353	1381	3	case	case	NOUN
ftr-353	1381	4	,	,	PUNCT
ftr-353	1381	5	the	the	DET
ftr-353	1381	6	amount	amount	NOUN
ftr-353	1381	7	of	of	ADP
ftr-353	1381	8	indebtedness	indebtedness	NOUN
ftr-353	1381	9	incurred	incur	VERB
ftr-353	1381	10	in	in	ADP
ftr-353	1381	11	acquiring	acquire	VERB
ftr-353	1381	12	[	[	PRON
ftr-353	1381	13	the	the	DET
ftr-353	1381	14	residence	residence	NOUN
ftr-353	1381	15	]	]	PUNCT
ftr-353	1381	16	exceeds	exceed	VERB
ftr-353	1381	17	$	$	SYM
ftr-353	1381	18	1,000,000	1,000,000	NUM
ftr-353	1381	19	.	.	PUNCT
ftr-353	1382	1	however	however	ADV
ftr-353	1382	2	,	,	PUNCT
ftr-353	1382	3	under	under	ADP
ftr-353	1382	4	§	§	PROPN
ftr-353	1382	5	163(h)(3)(b)(ii	163(h)(3)(b)(ii	NUM
ftr-353	1382	6	)	)	PUNCT
ftr-353	1382	7	,	,	PUNCT
ftr-353	1382	8	the	the	DET
ftr-353	1382	9	amount	amount	NOUN
ftr-353	1382	10	treated	treat	VERB
ftr-353	1382	11	as	as	ADP
ftr-353	1382	12	acquisition	acquisition	NOUN
ftr-353	1382	13	indebtedness	indebtedness	NOUN
ftr-353	1382	14	for	for	ADP
ftr-353	1382	15	purposes	purpose	NOUN
ftr-353	1382	16	of	of	ADP
ftr-353	1382	17	the	the	DET
ftr-353	1382	18	qualified	qualified	ADJ
ftr-353	1382	19	residence	residence	NOUN
ftr-353	1382	20	interest	interest	NOUN
ftr-353	1382	21	deduction	deduction	NOUN
ftr-353	1382	22	is	be	AUX
ftr-353	1382	23	limited	limit	VERB
ftr-353	1382	24	to	to	ADP
ftr-353	1382	25	$	$	SYM
ftr-353	1382	26	1,000,000	1,000,000	NUM
ftr-353	1382	27	of	of	ADP
ftr-353	1382	28	total	total	NOUN
ftr-353	1382	29	,	,	PUNCT
ftr-353	1382	30	“	"	PUNCT
ftr-353	1382	31	aggregate	aggregate	ADJ
ftr-353	1382	32	”	"	PUNCT
ftr-353	1382	33	acquisition	acquisition	NOUN
ftr-353	1382	34	indebtedness	indebtedness	NOUN
ftr-353	1382	35	.	.	PUNCT
ftr-353	1383	1	this	this	PRON
ftr-353	1383	2	is	be	AUX
ftr-353	1383	3	evident	evident	ADJ
ftr-353	1383	4	from	from	ADP
ftr-353	1383	5	the	the	DET
ftr-353	1383	6	parenthetical	parenthetical	NOUN
ftr-353	1383	7	in	in	ADP
ftr-353	1383	8	§	§	PROPN
ftr-353	1383	9	163(h)(3)(b)(ii	163(h)(3)(b)(ii	NUM
ftr-353	1383	10	)	)	PUNCT
ftr-353	1383	11	.	.	PUNCT
ftr-353	1384	1	•	•	NOUN
ftr-353	1384	2	the	the	DET
ftr-353	1384	3	cca	cca	PROPN
ftr-353	1384	4	addressed	address	VERB
ftr-353	1384	5	only	only	ADV
ftr-353	1384	6	the	the	DET
ftr-353	1384	7	tax	tax	NOUN
ftr-353	1384	8	consequences	consequence	NOUN
ftr-353	1384	9	of	of	ADP
ftr-353	1384	10	one	one	NUM
ftr-353	1384	11	of	of	ADP
ftr-353	1384	12	the	the	DET
ftr-353	1384	13	co	co	NOUN
ftr-353	1384	14	-	-	NOUN
ftr-353	1384	15	owners	owner	NOUN
ftr-353	1384	16	—	—	PUNCT
ftr-353	1384	17	the	the	DET
ftr-353	1384	18	one	one	NOUN
ftr-353	1384	19	who	who	PRON
ftr-353	1384	20	originally	originally	ADV
ftr-353	1384	21	had	have	AUX
ftr-353	1384	22	owned	own	VERB
ftr-353	1384	23	the	the	DET
ftr-353	1384	24	property	property	NOUN
ftr-353	1384	25	in	in	ADP
ftr-353	1384	26	fee	fee	NOUN
ftr-353	1384	27	simple	simple	NOUN
ftr-353	1384	28	and	and	CCONJ
ftr-353	1384	29	was	be	AUX
ftr-353	1384	30	solely	solely	ADV
ftr-353	1384	31	obligated	obligate	VERB
ftr-353	1384	32	on	on	ADP
ftr-353	1384	33	the	the	DET
ftr-353	1384	34	mortgage	mortgage	NOUN
ftr-353	1384	35	and	and	CCONJ
ftr-353	1384	36	who	who	PRON
ftr-353	1384	37	subsequently	subsequently	ADV
ftr-353	1384	38	conveyed	convey	VERB
ftr-353	1384	39	an	an	DET
ftr-353	1384	40	undivided	undivided	ADJ
ftr-353	1384	41	ownership	ownership	NOUN
ftr-353	1384	42	interest	interest	NOUN
ftr-353	1384	43	to	to	ADP
ftr-353	1384	44	a	a	DET
ftr-353	1384	45	second	second	ADJ
ftr-353	1384	46	person	person	NOUN
ftr-353	1384	47	who	who	PRON
ftr-353	1384	48	also	also	ADV
ftr-353	1384	49	became	become	VERB
ftr-353	1384	50	obligated	obligate	VERB
ftr-353	1384	51	on	on	ADP
ftr-353	1384	52	the	the	DET
ftr-353	1384	53	mortgage	mortgage	NOUN
ftr-353	1384	54	.	.	PUNCT
ftr-353	1385	1	the	the	DET
ftr-353	1385	2	cca	cca	PROPN
ftr-353	1385	3	concluded	conclude	VERB
ftr-353	1385	4	that	that	SCONJ
ftr-353	1385	5	the	the	DET
ftr-353	1385	6	interest	interest	NOUN
ftr-353	1385	7	deductible	deductible	ADJ
ftr-353	1385	8	by	by	ADP
ftr-353	1385	9	the	the	DET
ftr-353	1385	10	taxpayer	taxpayer	NOUN
ftr-353	1385	11	in	in	ADP
ftr-353	1385	12	question	question	NOUN
ftr-353	1385	13	was	be	AUX
ftr-353	1385	14	to	to	PART
ftr-353	1385	15	be	be	AUX
ftr-353	1385	16	determined	determine	VERB
ftr-353	1385	17	by	by	ADP
ftr-353	1385	18	multiplying	multiply	VERB
ftr-353	1385	19	the	the	DET
ftr-353	1385	20	amount	amount	NOUN
ftr-353	1385	21	of	of	ADP
ftr-353	1385	22	interest	interest	NOUN
ftr-353	1385	23	the	the	DET
ftr-353	1385	24	taxpayer	taxpayer	NOUN
ftr-353	1385	25	paid	pay	VERB
ftr-353	1385	26	by	by	ADP
ftr-353	1385	27	a	a	DET
ftr-353	1385	28	fraction	fraction	NOUN
ftr-353	1385	29	:	:	PUNCT
ftr-353	1385	30	$	$	SYM
ftr-353	1385	31	1,000,000	1,000,000	NUM
ftr-353	1385	32	divided	divide	VERB
ftr-353	1385	33	by	by	ADP
ftr-353	1385	34	the	the	DET
ftr-353	1385	35	amount	amount	NOUN
ftr-353	1385	36	of	of	ADP
ftr-353	1385	37	mortgage	mortgage	NOUN
ftr-353	1385	38	.	.	PUNCT
ftr-353	1386	1	thus	thus	ADV
ftr-353	1386	2	,	,	PUNCT
ftr-353	1386	3	for	for	ADP
ftr-353	1386	4	example	example	NOUN
ftr-353	1386	5	,	,	PUNCT
ftr-353	1386	6	if	if	SCONJ
ftr-353	1386	7	the	the	DET
ftr-353	1386	8	amount	amount	NOUN
ftr-353	1386	9	of	of	ADP
ftr-353	1386	10	the	the	DET
ftr-353	1386	11	mortgage	mortgage	NOUN
ftr-353	1386	12	were	be	AUX
ftr-353	1386	13	$	$	SYM
ftr-353	1386	14	1,500,000	1,500,000	NUM
ftr-353	1386	15	and	and	CCONJ
ftr-353	1386	16	the	the	DET
ftr-353	1386	17	taxpayer	taxpayer	NOUN
ftr-353	1386	18	paid	pay	VERB
ftr-353	1386	19	$	$	SYM
ftr-353	1386	20	75,000	75,000	NUM
ftr-353	1386	21	of	of	ADP
ftr-353	1386	22	interest	interest	NOUN
ftr-353	1386	23	,	,	PUNCT
ftr-353	1386	24	the	the	DET
ftr-353	1386	25	amount	amount	NOUN
ftr-353	1386	26	of	of	ADP
ftr-353	1386	27	the	the	DET
ftr-353	1386	28	taxpayer	taxpayer	NOUN
ftr-353	1386	29	’s	’s	PART
ftr-353	1386	30	interest	interest	NOUN
ftr-353	1386	31	deduction	deduction	NOUN
ftr-353	1386	32	would	would	AUX
ftr-353	1386	33	be	be	AUX
ftr-353	1386	34	$	$	SYM
ftr-353	1386	35	50,000	50,000	NUM
ftr-353	1386	36	,	,	PUNCT
ftr-353	1386	37	i.e.	i.e.	X
ftr-353	1386	38	,	,	PUNCT
ftr-353	1386	39	$	$	SYM
ftr-353	1386	40	75,000	75,000	NUM
ftr-353	1386	41	x	x	SYM
ftr-353	1386	42	(	(	PUNCT
ftr-353	1386	43	$	$	SYM
ftr-353	1386	44	1,000,000	1,000,000	NUM
ftr-353	1386	45	÷	÷	NUM
ftr-353	1386	46	$	$	SYM
ftr-353	1386	47	1,500,000	1,500,000	NUM
ftr-353	1386	48	)	)	PUNCT
ftr-353	1386	49	.	.	PUNCT
ftr-353	1387	1	•	•	NOUN
ftr-353	1387	2	some	some	DET
ftr-353	1387	3	practitioners	practitioner	NOUN
ftr-353	1387	4	and	and	CCONJ
ftr-353	1387	5	tax	tax	NOUN
ftr-353	1387	6	professors	professor	NOUN
ftr-353	1387	7	had	have	AUX
ftr-353	1387	8	asserted	assert	VERB
ftr-353	1387	9	prior	prior	ADV
ftr-353	1387	10	to	to	ADP
ftr-353	1387	11	the	the	DET
ftr-353	1387	12	issuance	issuance	NOUN
ftr-353	1387	13	of	of	ADP
ftr-353	1387	14	this	this	DET
ftr-353	1387	15	cca	cca	NOUN
ftr-353	1387	16	that	that	PRON
ftr-353	1387	17	they	they	PRON
ftr-353	1387	18	assumed	assume	VERB
ftr-353	1387	19	that	that	SCONJ
ftr-353	1387	20	unmarried	unmarried	ADJ
ftr-353	1387	21	co	co	NOUN
ftr-353	1387	22	-	-	NOUN
ftr-353	1387	23	owners	owner	NOUN
ftr-353	1387	24	could	could	AUX
ftr-353	1387	25	each	each	PRON
ftr-353	1387	26	deduct	deduct	VERB
ftr-353	1387	27	mortgage	mortgage	NOUN
ftr-353	1387	28	interest	interest	NOUN
ftr-353	1387	29	on	on	ADP
ftr-353	1387	30	$	$	SYM
ftr-353	1387	31	1	1	NUM
ftr-353	1387	32	million	million	NUM
ftr-353	1387	33	of	of	ADP
ftr-353	1387	34	acquisition	acquisition	NOUN
ftr-353	1387	35	indebtedness	indebtedness	NOUN
ftr-353	1387	36	,	,	PUNCT
ftr-353	1387	37	thus	thus	ADV
ftr-353	1387	38	permitting	permit	VERB
ftr-353	1387	39	deduction	deduction	NOUN
ftr-353	1387	40	of	of	ADP
ftr-353	1387	41	interest	interest	NOUN
ftr-353	1387	42	on	on	ADP
ftr-353	1387	43	a	a	DET
ftr-353	1387	44	$	$	SYM
ftr-353	1387	45	2	2	NUM
ftr-353	1387	46	million	million	NUM
ftr-353	1387	47	mortgage	mortgage	NOUN
ftr-353	1387	48	on	on	ADP
ftr-353	1387	49	a	a	DET
ftr-353	1387	50	home	home	NOUN
ftr-353	1387	51	they	they	PRON
ftr-353	1387	52	owned	own	VERB
ftr-353	1387	53	in	in	ADP
ftr-353	1387	54	common	common	ADJ
ftr-353	1387	55	.	.	PUNCT
ftr-353	1388	1	at	at	ADV
ftr-353	1388	2	least	least	ADV
ftr-353	1388	3	two	two	NUM
ftr-353	1388	4	of	of	ADP
ftr-353	1388	5	us	we	PRON
ftr-353	1388	6	believe	believe	VERB
ftr-353	1388	7	that	that	SCONJ
ftr-353	1388	8	the	the	DET
ftr-353	1388	9	reasoning	reasoning	NOUN
ftr-353	1388	10	and	and	CCONJ
ftr-353	1388	11	conclusion	conclusion	NOUN
ftr-353	1388	12	of	of	ADP
ftr-353	1388	13	the	the	DET
ftr-353	1388	14	cca	cca	NOUN
ftr-353	1388	15	limiting	limit	VERB
ftr-353	1388	16	to	to	ADP
ftr-353	1388	17	$	$	SYM
ftr-353	1388	18	1	1	NUM
ftr-353	1388	19	million	million	NUM
ftr-353	1388	20	the	the	DET
ftr-353	1388	21	amount	amount	NOUN
ftr-353	1388	22	of	of	ADP
ftr-353	1388	23	“	"	PUNCT
ftr-353	1388	24	acquisition	acquisition	NOUN
ftr-353	1388	25	indebtedness	indebtedness	NOUN
ftr-353	1388	26	”	"	PUNCT
ftr-353	1388	27	that	that	PRON
ftr-353	1388	28	can	can	AUX
ftr-353	1388	29	be	be	AUX
ftr-353	1388	30	taken	take	VERB
ftr-353	1388	31	into	into	ADP
ftr-353	1388	32	account	account	NOUN
ftr-353	1388	33	collectively	collectively	ADV
ftr-353	1388	34	by	by	ADP
ftr-353	1388	35	all	all	PRON
ftr-353	1388	36	of	of	ADP
ftr-353	1388	37	the	the	DET
ftr-353	1388	38	owners	owner	NOUN
ftr-353	1388	39	of	of	ADP
ftr-353	1388	40	the	the	DET
ftr-353	1388	41	residence	residence	NOUN
ftr-353	1388	42	likely	likely	ADV
ftr-353	1388	43	is	be	AUX
ftr-353	1388	44	correct	correct	ADJ
ftr-353	1388	45	;	;	PUNCT
ftr-353	1388	46	the	the	DET
ftr-353	1388	47	third	third	NOUN
ftr-353	1388	48	of	of	ADP
ftr-353	1388	49	us	we	PRON
ftr-353	1388	50	lives	live	VERB
ftr-353	1388	51	in	in	ADP
ftr-353	1388	52	california	california	PROPN
ftr-353	1388	53	(	(	PUNCT
ftr-353	1388	54	but	but	CCONJ
ftr-353	1388	55	probably	probably	ADV
ftr-353	1388	56	agrees	agree	VERB
ftr-353	1388	57	anyway	anyway	ADV
ftr-353	1388	58	)	)	PUNCT
ftr-353	1388	59	.	.	PUNCT
ftr-353	1389	1	a	a	DET
ftr-353	1389	2	careful	careful	ADJ
ftr-353	1389	3	reading	reading	NOUN
ftr-353	1389	4	of	of	ADP
ftr-353	1389	5	the	the	DET
ftr-353	1389	6	statutory	statutory	ADJ
ftr-353	1389	7	language	language	NOUN
ftr-353	1389	8	indicates	indicate	VERB
ftr-353	1389	9	that	that	SCONJ
ftr-353	1389	10	because	because	SCONJ
ftr-353	1389	11	§	§	PROPN
ftr-353	1389	12	163(h)(3)(b)(ii	163(h)(3)(b)(ii	NUM
ftr-353	1389	13	)	)	PUNCT
ftr-353	1389	14	omits	omit	VERB
ftr-353	1389	15	any	any	DET
ftr-353	1389	16	reference	reference	NOUN
ftr-353	1389	17	to	to	ADP
ftr-353	1389	18	a	a	DET
ftr-353	1389	19	“	"	PUNCT
ftr-353	1389	20	taxpayer	taxpayer	NOUN
ftr-353	1389	21	,	,	PUNCT
ftr-353	1389	22	”	"	PUNCT
ftr-353	1389	23	it	it	PRON
ftr-353	1389	24	limits	limit	VERB
ftr-353	1389	25	to	to	ADP
ftr-353	1389	26	$	$	SYM
ftr-353	1389	27	1	1	NUM
ftr-353	1389	28	million	million	NUM
ftr-353	1389	29	the	the	DET
ftr-353	1389	30	aggregate	aggregate	ADJ
ftr-353	1389	31	amount	amount	NOUN
ftr-353	1389	32	of	of	ADP
ftr-353	1389	33	“	"	PUNCT
ftr-353	1389	34	acquisition	acquisition	NOUN
ftr-353	1389	35	indebtedness	indebtedness	NOUN
ftr-353	1389	36	”	"	PUNCT
ftr-353	1389	37	that	that	PRON
ftr-353	1389	38	maybe	maybe	ADV
ftr-353	1389	39	taken	take	VERB
ftr-353	1389	40	into	into	ADP
ftr-353	1389	41	account	account	NOUN
ftr-353	1389	42	in	in	ADP
ftr-353	1389	43	determining	determine	VERB
ftr-353	1389	44	the	the	DET
ftr-353	1389	45	amount	amount	NOUN
ftr-353	1389	46	of	of	ADP
ftr-353	1389	47	“	"	PUNCT
ftr-353	1389	48	qualified	qualified	ADJ
ftr-353	1389	49	residence	residence	NOUN
ftr-353	1389	50	interest	interest	NOUN
ftr-353	1389	51	”	"	PUNCT
ftr-353	1389	52	with	with	ADP
ftr-353	1389	53	respect	respect	NOUN
ftr-353	1389	54	to	to	ADP
ftr-353	1389	55	all	all	PRON
ftr-353	1389	56	of	of	ADP
ftr-353	1389	57	the	the	DET
ftr-353	1389	58	taxpayers	taxpayer	NOUN
ftr-353	1389	59	that	that	PRON
ftr-353	1389	60	might	might	AUX
ftr-353	1389	61	reside	reside	VERB
ftr-353	1389	62	in	in	ADP
ftr-353	1389	63	that	that	DET
ftr-353	1389	64	residential	residential	ADJ
ftr-353	1389	65	unit	unit	NOUN
ftr-353	1389	66	.	.	PUNCT
ftr-353	1390	1	if	if	SCONJ
ftr-353	1390	2	it	it	PRON
ftr-353	1390	3	does	do	AUX
ftr-353	1390	4	not	not	PART
ftr-353	1390	5	do	do	VERB
ftr-353	1390	6	so	so	ADV
ftr-353	1390	7	,	,	PUNCT
ftr-353	1390	8	and	and	CCONJ
ftr-353	1390	9	each	each	DET
ftr-353	1390	10	taxpayer	taxpayer	NOUN
ftr-353	1390	11	who	who	PRON
ftr-353	1390	12	resides	reside	VERB
ftr-353	1390	13	in	in	ADP
ftr-353	1390	14	the	the	DET
ftr-353	1390	15	residence	residence	NOUN
ftr-353	1390	16	who	who	PRON
ftr-353	1390	17	is	be	AUX
ftr-353	1390	18	an	an	DET
ftr-353	1390	19	owner	owner	NOUN
ftr-353	1390	20	and	and	CCONJ
ftr-353	1390	21	is	be	AUX
ftr-353	1390	22	obligated	obligate	VERB
ftr-353	1390	23	on	on	ADP
ftr-353	1390	24	the	the	DET
ftr-353	1390	25	“	"	PUNCT
ftr-353	1390	26	acquisition	acquisition	NOUN
ftr-353	1390	27	indebtedness	indebtedness	NOUN
ftr-353	1390	28	”	"	PUNCT
ftr-353	1390	29	mortgage	mortgage	NOUN
ftr-353	1390	30	should	should	AUX
ftr-353	1390	31	be	be	AUX
ftr-353	1390	32	entitled	entitle	VERB
ftr-353	1390	33	to	to	PART
ftr-353	1390	34	deduct	deduct	VERB
ftr-353	1390	35	interest	interest	NOUN
ftr-353	1390	36	paid	pay	VERB
ftr-353	1390	37	on	on	ADP
ftr-353	1390	38	up	up	ADP
ftr-353	1390	39	to	to	PART
ftr-353	1390	40	$	$	SYM
ftr-353	1390	41	1	1	NUM
ftr-353	1390	42	million	million	NUM
ftr-353	1390	43	of	of	ADP
ftr-353	1390	44	acquisition	acquisition	NOUN
ftr-353	1390	45	indebtedness	indebtedness	NOUN
ftr-353	1390	46	,	,	PUNCT
ftr-353	1390	47	then	then	ADV
ftr-353	1390	48	on	on	ADP
ftr-353	1390	49	a	a	DET
ftr-353	1390	50	joint	joint	ADJ
ftr-353	1390	51	return	return	NOUN
ftr-353	1390	52	each	each	PRON
ftr-353	1390	53	of	of	ADP
ftr-353	1390	54	the	the	DET
ftr-353	1390	55	husband	husband	NOUN
ftr-353	1390	56	and	and	CCONJ
ftr-353	1390	57	wife	wife	NOUN
ftr-353	1390	58	,	,	PUNCT
ftr-353	1390	59	who	who	PRON
ftr-353	1390	60	are	be	AUX
ftr-353	1390	61	separate	separate	ADJ
ftr-353	1390	62	and	and	CCONJ
ftr-353	1390	63	distinct	distinct	ADJ
ftr-353	1390	64	taxpayers	taxpayer	NOUN
ftr-353	1390	65	(	(	PUNCT
ftr-353	1390	66	see	see	VERB
ftr-353	1390	67	,	,	PUNCT
ftr-353	1390	68	e.g.	e.g.	ADV
ftr-353	1390	69	frahm	frahm	NOUN
ftr-353	1390	70	v.	v.	ADP
ftr-353	1390	71	commissioner	commissioner	PROPN
ftr-353	1390	72	,	,	PUNCT
ftr-353	1390	73	t.c	t.c	PROPN
ftr-353	1390	74	.	.	PROPN
ftr-353	1390	75	memo	memo	NOUN
ftr-353	1390	76	.	.	PUNCT
ftr-353	1391	1	2007	2007	NUM
ftr-353	1391	2	-	-	SYM
ftr-353	1391	3	351	351	NUM
ftr-353	1391	4	)	)	PUNCT
ftr-353	1391	5	,	,	PUNCT
ftr-353	1391	6	would	would	AUX
ftr-353	1391	7	be	be	AUX
ftr-353	1391	8	entitled	entitle	VERB
ftr-353	1391	9	to	to	PART
ftr-353	1391	10	deduct	deduct	VERB
ftr-353	1391	11	interest	interest	NOUN
ftr-353	1391	12	on	on	ADP
ftr-353	1391	13	up	up	ADP
ftr-353	1391	14	to	to	PART
ftr-353	1391	15	$	$	SYM
ftr-353	1391	16	1	1	NUM
ftr-353	1391	17	million	million	NUM
ftr-353	1391	18	of	of	ADP
ftr-353	1391	19	“	"	PUNCT
ftr-353	1391	20	acquisition	acquisition	NOUN
ftr-353	1391	21	indebtedness	indebtedness	NOUN
ftr-353	1391	22	.	.	PUNCT
ftr-353	1391	23	”	"	PUNCT
ftr-353	1392	1	but	but	CCONJ
ftr-353	1392	2	the	the	DET
ftr-353	1392	3	statute	statute	NOUN
ftr-353	1392	4	clearly	clearly	ADV
ftr-353	1392	5	does	do	AUX
ftr-353	1392	6	not	not	PART
ftr-353	1392	7	contemplate	contemplate	VERB
ftr-353	1392	8	that	that	DET
ftr-353	1392	9	result	result	NOUN
ftr-353	1392	10	,	,	PUNCT
ftr-353	1392	11	as	as	SCONJ
ftr-353	1392	12	evidenced	evidence	VERB
ftr-353	1392	13	by	by	ADP
ftr-353	1392	14	the	the	DET
ftr-353	1392	15	2010	2010	NUM
ftr-353	1392	16	]	]	PUNCT
ftr-353	1392	17	recent	recent	ADJ
ftr-353	1392	18	developments	development	NOUN
ftr-353	1392	19	in	in	ADP
ftr-353	1392	20	federal	federal	ADJ
ftr-353	1392	21	income	income	NOUN
ftr-353	1392	22	taxation	taxation	NOUN
ftr-353	1392	23	150	150	NUM
ftr-353	1392	24	limitation	limitation	NOUN
ftr-353	1392	25	on	on	ADP
ftr-353	1392	26	the	the	DET
ftr-353	1392	27	deduction	deduction	NOUN
ftr-353	1392	28	to	to	ADP
ftr-353	1392	29	the	the	DET
ftr-353	1392	30	interest	interest	NOUN
ftr-353	1392	31	on	on	ADP
ftr-353	1392	32	$	$	SYM
ftr-353	1392	33	500,000	500,000	NUM
ftr-353	1392	34	of	of	ADP
ftr-353	1392	35	acquisition	acquisition	NOUN
ftr-353	1392	36	indebtedness	indebtedness	NOUN
ftr-353	1392	37	by	by	ADP
ftr-353	1392	38	married	married	ADJ
ftr-353	1392	39	taxpayers	taxpayer	NOUN
ftr-353	1392	40	who	who	PRON
ftr-353	1392	41	file	file	VERB
ftr-353	1392	42	separately	separately	ADV
ftr-353	1392	43	.	.	PUNCT
ftr-353	1393	1	the	the	DET
ftr-353	1393	2	parenthetical	parenthetical	NOUN
ftr-353	1393	3	indicates	indicate	VERB
ftr-353	1393	4	,	,	PUNCT
ftr-353	1393	5	even	even	ADV
ftr-353	1393	6	though	though	SCONJ
ftr-353	1393	7	it	it	PRON
ftr-353	1393	8	does	do	AUX
ftr-353	1393	9	not	not	PART
ftr-353	1393	10	expressly	expressly	ADV
ftr-353	1393	11	state	state	VERB
ftr-353	1393	12	,	,	PUNCT
ftr-353	1393	13	that	that	SCONJ
ftr-353	1393	14	a	a	DET
ftr-353	1393	15	husband	husband	NOUN
ftr-353	1393	16	and	and	CCONJ
ftr-353	1393	17	wife	wife	NOUN
ftr-353	1393	18	who	who	PRON
ftr-353	1393	19	each	each	PRON
ftr-353	1393	20	own	own	VERB
ftr-353	1393	21	a	a	DET
ftr-353	1393	22	one	one	NUM
ftr-353	1393	23	-	-	PUNCT
ftr-353	1393	24	half	half	NOUN
ftr-353	1393	25	interest	interest	NOUN
ftr-353	1393	26	in	in	ADP
ftr-353	1393	27	the	the	DET
ftr-353	1393	28	residence	residence	NOUN
ftr-353	1393	29	and	and	CCONJ
ftr-353	1393	30	are	be	AUX
ftr-353	1393	31	jointly	jointly	ADV
ftr-353	1393	32	and	and	CCONJ
ftr-353	1393	33	severally	severally	ADV
ftr-353	1393	34	liable	liable	ADJ
ftr-353	1393	35	on	on	ADP
ftr-353	1393	36	the	the	DET
ftr-353	1393	37	mortgage	mortgage	NOUN
ftr-353	1393	38	can	can	AUX
ftr-353	1393	39	deduct	deduct	VERB
ftr-353	1393	40	interest	interest	NOUN
ftr-353	1393	41	on	on	ADP
ftr-353	1393	42	up	up	ADP
ftr-353	1393	43	to	to	ADP
ftr-353	1393	44	only	only	ADV
ftr-353	1393	45	$	$	SYM
ftr-353	1393	46	1	1	NUM
ftr-353	1393	47	million	million	NUM
ftr-353	1393	48	of	of	ADP
ftr-353	1393	49	acquisition	acquisition	NOUN
ftr-353	1393	50	indebtedness	indebtedness	NOUN
ftr-353	1393	51	.	.	PUNCT
ftr-353	1394	1	an	an	DET
ftr-353	1394	2	interpretation	interpretation	NOUN
ftr-353	1394	3	of	of	ADP
ftr-353	1394	4	the	the	DET
ftr-353	1394	5	statute	statute	NOUN
ftr-353	1394	6	that	that	PRON
ftr-353	1394	7	applies	apply	VERB
ftr-353	1394	8	the	the	DET
ftr-353	1394	9	$	$	SYM
ftr-353	1394	10	1	1	NUM
ftr-353	1394	11	million	million	NUM
ftr-353	1394	12	ceiling	ceiling	NOUN
ftr-353	1394	13	on	on	ADP
ftr-353	1394	14	“	"	PUNCT
ftr-353	1394	15	acquisition	acquisition	NOUN
ftr-353	1394	16	indebtedness	indebtedness	NOUN
ftr-353	1394	17	,	,	PUNCT
ftr-353	1394	18	”	"	PUNCT
ftr-353	1394	19	as	as	SCONJ
ftr-353	1394	20	defined	define	VERB
ftr-353	1394	21	in	in	ADP
ftr-353	1394	22	§	§	PROPN
ftr-353	1394	23	163(h)(3)(b	163(h)(3)(b	NUM
ftr-353	1394	24	)	)	PUNCT
ftr-353	1394	25	,	,	PUNCT
ftr-353	1394	26	on	on	ADP
ftr-353	1394	27	both	both	CCONJ
ftr-353	1394	28	a	a	DET
ftr-353	1394	29	residence	residence	NOUN
ftr-353	1394	30	-	-	PUNCT
ftr-353	1394	31	by	by	ADP
ftr-353	1394	32	-	-	PUNCT
ftr-353	1394	33	residence	residence	NOUN
ftr-353	1394	34	basis	basis	NOUN
ftr-353	1394	35	,	,	PUNCT
ftr-353	1394	36	and	and	CCONJ
ftr-353	1394	37	on	on	ADP
ftr-353	1394	38	a	a	DET
ftr-353	1394	39	taxpayer	taxpayer	NOUN
ftr-353	1394	40	-	-	PUNCT
ftr-353	1394	41	by	by	ADP
ftr-353	1394	42	-	-	PUNCT
ftr-353	1394	43	taxpayer	taxpayer	NOUN
ftr-353	1394	44	basis	basis	NOUN
ftr-353	1394	45	avoids	avoid	VERB
ftr-353	1394	46	this	this	DET
ftr-353	1394	47	“	"	PUNCT
ftr-353	1394	48	marriage	marriage	NOUN
ftr-353	1394	49	penalty	penalty	NOUN
ftr-353	1394	50	”	"	PUNCT
ftr-353	1394	51	that	that	PRON
ftr-353	1394	52	would	would	AUX
ftr-353	1394	53	otherwise	otherwise	ADV
ftr-353	1394	54	arise	arise	VERB
ftr-353	1394	55	.	.	PUNCT
ftr-353	1395	1	8	8	X
ftr-353	1395	2	.	.	PUNCT
ftr-353	1396	1	the	the	DET
ftr-353	1396	2	irs	irs	PROPN
ftr-353	1396	3	recedes	recede	VERB
ftr-353	1396	4	from	from	ADP
ftr-353	1396	5	tax	tax	NOUN
ftr-353	1396	6	court	court	NOUN
ftr-353	1396	7	victories	victory	NOUN
ftr-353	1396	8	on	on	ADP
ftr-353	1396	9	the	the	DET
ftr-353	1396	10	scope	scope	NOUN
ftr-353	1396	11	of	of	ADP
ftr-353	1396	12	“	"	PUNCT
ftr-353	1396	13	home	home	NOUN
ftr-353	1396	14	equity	equity	NOUN
ftr-353	1396	15	indebtedness	indebtedness	NOUN
ftr-353	1396	16	.	.	PUNCT
ftr-353	1396	17	”	"	PUNCT
ftr-353	1397	1	ilm	ilm	NOUN
ftr-353	1397	2	200940030	200940030	NUM
ftr-353	1397	3	(	(	PUNCT
ftr-353	1397	4	8/7/09	8/7/09	NUM
ftr-353	1397	5	)	)	PUNCT
ftr-353	1397	6	.	.	PUNCT
ftr-353	1398	1	home	home	NOUN
ftr-353	1398	2	mortgage	mortgage	NOUN
ftr-353	1398	3	indebtedness	indebtedness	NOUN
ftr-353	1398	4	in	in	ADP
ftr-353	1398	5	excess	excess	NOUN
ftr-353	1398	6	of	of	ADP
ftr-353	1398	7	$	$	SYM
ftr-353	1398	8	1,000,000	1,000,000	NUM
ftr-353	1398	9	may	may	AUX
ftr-353	1398	10	qualify	qualify	VERB
ftr-353	1398	11	as	as	ADP
ftr-353	1398	12	home	home	NOUN
ftr-353	1398	13	equity	equity	NOUN
ftr-353	1398	14	indebtedness	indebtedness	NOUN
ftr-353	1398	15	under	under	ADP
ftr-353	1398	16	§	§	PROPN
ftr-353	1398	17	163(h)(3)(c	163(h)(3)(c	NUM
ftr-353	1398	18	)	)	PUNCT
ftr-353	1398	19	.	.	PUNCT
ftr-353	1399	1	the	the	DET
ftr-353	1399	2	position	position	NOUN
ftr-353	1399	3	taken	take	VERB
ftr-353	1399	4	in	in	ADP
ftr-353	1399	5	the	the	DET
ftr-353	1399	6	memo	memo	NOUN
ftr-353	1399	7	is	be	AUX
ftr-353	1399	8	inconsistent	inconsistent	ADJ
ftr-353	1399	9	with	with	ADP
ftr-353	1399	10	pau	pau	PROPN
ftr-353	1399	11	v.	v.	PROPN
ftr-353	1399	12	commissioner	commissioner	PROPN
ftr-353	1399	13	,	,	PUNCT
ftr-353	1399	14	t.c	t.c	PROPN
ftr-353	1399	15	.	.	PROPN
ftr-353	1399	16	memo	memo	NOUN
ftr-353	1399	17	.	.	PUNCT
ftr-353	1400	1	1997	1997	NUM
ftr-353	1400	2	-	-	SYM
ftr-353	1400	3	43	43	NUM
ftr-353	1400	4	,	,	PUNCT
ftr-353	1400	5	and	and	CCONJ
ftr-353	1400	6	catalano	catalano	PROPN
ftr-353	1400	7	v.	v.	PROPN
ftr-353	1400	8	commissioner	commissioner	PROPN
ftr-353	1400	9	,	,	PUNCT
ftr-353	1400	10	t.c	t.c	PROPN
ftr-353	1400	11	.	.	PROPN
ftr-353	1400	12	memo	memo	NOUN
ftr-353	1400	13	.	.	PUNCT
ftr-353	1401	1	2000	2000	NUM
ftr-353	1401	2	-	-	SYM
ftr-353	1401	3	82	82	NUM
ftr-353	1401	4	,	,	PUNCT
ftr-353	1401	5	but	but	CCONJ
ftr-353	1401	6	is	be	AUX
ftr-353	1401	7	consistent	consistent	ADJ
ftr-353	1401	8	with	with	ADP
ftr-353	1401	9	the	the	DET
ftr-353	1401	10	instructions	instruction	NOUN
ftr-353	1401	11	in	in	ADP
ftr-353	1401	12	irs	irs	PROPN
ftr-353	1401	13	pub	pub	NOUN
ftr-353	1401	14	.	.	PUNCT
ftr-353	1402	1	936	936	NUM
ftr-353	1402	2	,	,	PUNCT
ftr-353	1402	3	home	home	NOUN
ftr-353	1402	4	mortgage	mortgage	NOUN
ftr-353	1402	5	interest	interest	NOUN
ftr-353	1402	6	deduction	deduction	NOUN
ftr-353	1402	7	.	.	PUNCT
ftr-353	1403	1	•	•	NUM
ftr-353	1403	2	should	should	AUX
ftr-353	1403	3	n’t	not	PART
ftr-353	1403	4	this	this	DET
ftr-353	1403	5	position	position	NOUN
ftr-353	1403	6	be	be	AUX
ftr-353	1403	7	stated	state	VERB
ftr-353	1403	8	in	in	ADP
ftr-353	1403	9	a	a	DET
ftr-353	1403	10	published	publish	VERB
ftr-353	1403	11	revenue	revenue	NOUN
ftr-353	1403	12	ruling	ruling	NOUN
ftr-353	1403	13	since	since	SCONJ
ftr-353	1403	14	tax	tax	NOUN
ftr-353	1403	15	court	court	NOUN
ftr-353	1403	16	decisions	decision	NOUN
ftr-353	1403	17	are	be	AUX
ftr-353	1403	18	the	the	DET
ftr-353	1403	19	law	law	NOUN
ftr-353	1403	20	and	and	CCONJ
ftr-353	1403	21	instructions	instruction	NOUN
ftr-353	1403	22	in	in	ADP
ftr-353	1403	23	irs	irs	PROPN
ftr-353	1403	24	publications	publication	NOUN
ftr-353	1403	25	are	be	AUX
ftr-353	1403	26	not	not	PART
ftr-353	1403	27	the	the	DET
ftr-353	1403	28	law	law	NOUN
ftr-353	1403	29	?	?	PUNCT
ftr-353	1404	1	9	9	X
ftr-353	1404	2	.	.	X
ftr-353	1404	3	taxpayer	taxpayer	NOUN
ftr-353	1404	4	whose	whose	DET
ftr-353	1404	5	blood	blood	NOUN
ftr-353	1404	6	contained	contain	VERB
ftr-353	1404	7	0.09	0.09	NUM
ftr-353	1404	8	percent	percent	NOUN
ftr-353	1404	9	alcohol	alcohol	NOUN
ftr-353	1404	10	was	be	AUX
ftr-353	1404	11	not	not	PART
ftr-353	1404	12	drunk	drunk	ADJ
ftr-353	1404	13	enough	enough	ADV
ftr-353	1404	14	to	to	PART
ftr-353	1404	15	be	be	AUX
ftr-353	1404	16	grossly	grossly	ADV
ftr-353	1404	17	negligent	negligent	ADJ
ftr-353	1404	18	.	.	PUNCT
ftr-353	1405	1	at	at	ADP
ftr-353	1405	2	least	least	ADJ
ftr-353	1405	3	he	he	PRON
ftr-353	1405	4	drove	drive	VERB
ftr-353	1405	5	more	more	ADJ
ftr-353	1405	6	than	than	ADP
ftr-353	1405	7	400	400	NUM
ftr-353	1405	8	yards	yard	NOUN
ftr-353	1405	9	before	before	ADP
ftr-353	1405	10	crashing	crash	VERB
ftr-353	1405	11	.	.	PUNCT
ftr-353	1406	1	rohrs	rohrs	PROPN
ftr-353	1406	2	v.	v.	PROPN
ftr-353	1406	3	commissioner	commissioner	PROPN
ftr-353	1406	4	,	,	PUNCT
ftr-353	1406	5	t.c	t.c	PROPN
ftr-353	1406	6	.	.	PROPN
ftr-353	1406	7	summ	summ	PROPN
ftr-353	1406	8	.	.	PUNCT
ftr-353	1407	1	op	op	NOUN
ftr-353	1407	2	.	.	PUNCT
ftr-353	1408	1	2009	2009	NUM
ftr-353	1408	2	-	-	SYM
ftr-353	1408	3	190	190	NUM
ftr-353	1408	4	(	(	PUNCT
ftr-353	1408	5	12/10/09	12/10/09	NUM
ftr-353	1408	6	)	)	PUNCT
ftr-353	1408	7	.	.	PUNCT
ftr-353	1409	1	the	the	DET
ftr-353	1409	2	tax	tax	NOUN
ftr-353	1409	3	court	court	NOUN
ftr-353	1409	4	(	(	PUNCT
ftr-353	1409	5	judge	judge	NOUN
ftr-353	1409	6	gerber	gerber	PROPN
ftr-353	1409	7	)	)	PUNCT
ftr-353	1409	8	held	hold	VERB
ftr-353	1409	9	that	that	SCONJ
ftr-353	1409	10	a	a	DET
ftr-353	1409	11	taxpayer	taxpayer	NOUN
ftr-353	1409	12	who	who	PRON
ftr-353	1409	13	totaled	total	VERB
ftr-353	1409	14	his	his	PRON
ftr-353	1409	15	2½-month	2½-month	ADV
ftr-353	1409	16	-	-	PUNCT
ftr-353	1409	17	old	old	ADJ
ftr-353	1409	18	$	$	SYM
ftr-353	1409	19	40,000	40,000	NUM
ftr-353	1409	20	pickup	pickup	NOUN
ftr-353	1409	21	truck	truck	NOUN
ftr-353	1409	22	was	be	AUX
ftr-353	1409	23	entitled	entitle	VERB
ftr-353	1409	24	to	to	ADP
ftr-353	1409	25	a	a	DET
ftr-353	1409	26	$	$	SYM
ftr-353	1409	27	33,629	33,629	NUM
ftr-353	1409	28	casualty	casualty	NOUN
ftr-353	1409	29	loss	loss	NOUN
ftr-353	1409	30	deduction	deduction	NOUN
ftr-353	1409	31	because	because	SCONJ
ftr-353	1409	32	driving	drive	VERB
ftr-353	1409	33	with	with	ADP
ftr-353	1409	34	a	a	DET
ftr-353	1409	35	blood	blood	NOUN
ftr-353	1409	36	alcohol	alcohol	NOUN
ftr-353	1409	37	content	content	NOUN
ftr-353	1409	38	of	of	ADP
ftr-353	1409	39	0.09	0.09	NUM
ftr-353	1409	40	percent	percent	NOUN
ftr-353	1409	41	is	be	AUX
ftr-353	1409	42	not	not	PART
ftr-353	1409	43	“	"	PUNCT
ftr-353	1409	44	willful	willful	ADJ
ftr-353	1409	45	negligence	negligence	NOUN
ftr-353	1409	46	”	"	PUNCT
ftr-353	1409	47	for	for	ADP
ftr-353	1409	48	purposes	purpose	NOUN
ftr-353	1409	49	of	of	ADP
ftr-353	1409	50	reg	reg	NOUN
ftr-353	1409	51	.	.	PUNCT
ftr-353	1410	1	§	§	PROPN
ftr-353	1410	2	1.165	1.165	NUM
ftr-353	1410	3	-	-	PUNCT
ftr-353	1410	4	7(a)(3	7(a)(3	NUM
ftr-353	1410	5	)	)	PUNCT
ftr-353	1410	6	.	.	PUNCT
ftr-353	1411	1	the	the	DET
ftr-353	1411	2	court	court	NOUN
ftr-353	1411	3	held	hold	VERB
ftr-353	1411	4	that	that	SCONJ
ftr-353	1411	5	taxpayer	taxpayer	NOUN
ftr-353	1411	6	took	take	VERB
ftr-353	1411	7	care	care	NOUN
ftr-353	1411	8	to	to	PART
ftr-353	1411	9	secure	secure	VERB
ftr-353	1411	10	transportation	transportation	NOUN
ftr-353	1411	11	to	to	ADP
ftr-353	1411	12	and	and	CCONJ
ftr-353	1411	13	from	from	ADP
ftr-353	1411	14	a	a	DET
ftr-353	1411	15	party	party	NOUN
ftr-353	1411	16	he	he	PRON
ftr-353	1411	17	attended	attend	VERB
ftr-353	1411	18	,	,	PUNCT
ftr-353	1411	19	and	and	CCONJ
ftr-353	1411	20	believed	believe	VERB
ftr-353	1411	21	he	he	PRON
ftr-353	1411	22	was	be	AUX
ftr-353	1411	23	not	not	PART
ftr-353	1411	24	impaired	impaired	ADJ
ftr-353	1411	25	when	when	SCONJ
ftr-353	1411	26	he	he	PRON
ftr-353	1411	27	drove	drive	VERB
ftr-353	1411	28	to	to	ADP
ftr-353	1411	29	his	his	PRON
ftr-353	1411	30	parents	parent	NOUN
ftr-353	1411	31	’	’	PART
ftr-353	1411	32	house	house	NOUN
ftr-353	1411	33	and	and	CCONJ
ftr-353	1411	34	failed	fail	VERB
ftr-353	1411	35	to	to	PART
ftr-353	1411	36	successfully	successfully	ADV
ftr-353	1411	37	negotiate	negotiate	VERB
ftr-353	1411	38	a	a	DET
ftr-353	1411	39	turn	turn	NOUN
ftr-353	1411	40	resulting	result	VERB
ftr-353	1411	41	in	in	ADP
ftr-353	1411	42	his	his	PRON
ftr-353	1411	43	truck	truck	NOUN
ftr-353	1411	44	sliding	slide	VERB
ftr-353	1411	45	off	off	ADP
ftr-353	1411	46	an	an	DET
ftr-353	1411	47	embankment	embankment	NOUN
ftr-353	1411	48	and	and	CCONJ
ftr-353	1411	49	rolling	roll	VERB
ftr-353	1411	50	over	over	ADP
ftr-353	1411	51	.	.	PUNCT
ftr-353	1412	1	the	the	DET
ftr-353	1412	2	court	court	NOUN
ftr-353	1412	3	saw	see	VERB
ftr-353	1412	4	no	no	DET
ftr-353	1412	5	reason	reason	NOUN
ftr-353	1412	6	to	to	PART
ftr-353	1412	7	rely	rely	VERB
ftr-353	1412	8	on	on	ADP
ftr-353	1412	9	public	public	ADJ
ftr-353	1412	10	policy	policy	NOUN
ftr-353	1412	11	to	to	PART
ftr-353	1412	12	deny	deny	VERB
ftr-353	1412	13	the	the	DET
ftr-353	1412	14	loss	loss	NOUN
ftr-353	1412	15	deduction	deduction	NOUN
ftr-353	1412	16	,	,	PUNCT
ftr-353	1412	17	and	and	CCONJ
ftr-353	1412	18	the	the	DET
ftr-353	1412	19	court	court	NOUN
ftr-353	1412	20	held	hold	VERB
ftr-353	1412	21	that	that	SCONJ
ftr-353	1412	22	taxpayer	taxpayer	NOUN
ftr-353	1412	23	was	be	AUX
ftr-353	1412	24	not	not	PART
ftr-353	1412	25	liable	liable	ADJ
ftr-353	1412	26	for	for	ADP
ftr-353	1412	27	the	the	DET
ftr-353	1412	28	§	§	PROPN
ftr-353	1412	29	6662(a	6662(a	NOUN
ftr-353	1412	30	)	)	PUNCT
ftr-353	1412	31	accuracy	accuracy	NOUN
ftr-353	1412	32	-	-	PUNCT
ftr-353	1412	33	related	relate	VERB
ftr-353	1412	34	penalty	penalty	NOUN
ftr-353	1412	35	.	.	PUNCT
ftr-353	1413	1	e.	e.	PROPN
ftr-353	1413	2	divorce	divorce	PROPN
ftr-353	1413	3	tax	tax	NOUN
ftr-353	1413	4	issues	issue	NOUN
ftr-353	1413	5	there	there	PRON
ftr-353	1413	6	were	be	VERB
ftr-353	1413	7	no	no	DET
ftr-353	1413	8	significant	significant	ADJ
ftr-353	1413	9	developments	development	NOUN
ftr-353	1413	10	regarding	regard	VERB
ftr-353	1413	11	this	this	DET
ftr-353	1413	12	topic	topic	NOUN
ftr-353	1413	13	during	during	ADP
ftr-353	1413	14	2009	2009	NUM
ftr-353	1413	15	.	.	PUNCT
ftr-353	1414	1	151	151	NUM
ftr-353	1414	2	florida	florida	PROPN
ftr-353	1414	3	tax	tax	NOUN
ftr-353	1414	4	review	review	NOUN
ftr-353	1414	5	[	[	X
ftr-353	1414	6	vol	vol	NOUN
ftr-353	1414	7	.	.	PUNCT
ftr-353	1415	1	10	10	NUM
ftr-353	1415	2	:	:	PUNCT
ftr-353	1415	3	si	si	PROPN
ftr-353	1415	4	f.	f.	PROPN
ftr-353	1415	5	education	education	PROPN
ftr-353	1415	6	1	1	X
ftr-353	1415	7	.	.	PUNCT
ftr-353	1416	1	stimulating	stimulate	VERB
ftr-353	1416	2	increases	increase	NOUN
ftr-353	1416	3	in	in	ADP
ftr-353	1416	4	college	college	NOUN
ftr-353	1416	5	tuition	tuition	NOUN
ftr-353	1416	6	.	.	PUNCT
ftr-353	1417	1	section	section	NOUN
ftr-353	1417	2	1004(a	1004(a	NUM
ftr-353	1417	3	)	)	PUNCT
ftr-353	1417	4	of	of	ADP
ftr-353	1417	5	the	the	DET
ftr-353	1417	6	2009	2009	NUM
ftr-353	1417	7	arra	arra	PROPN
ftr-353	1417	8	added	add	VERB
ftr-353	1417	9	code	code	NOUN
ftr-353	1417	10	§	§	PROPN
ftr-353	1417	11	25a(i	25a(i	NOUN
ftr-353	1417	12	)	)	PUNCT
ftr-353	1417	13	to	to	PART
ftr-353	1417	14	increase	increase	VERB
ftr-353	1417	15	the	the	DET
ftr-353	1417	16	hope	hope	NOUN
ftr-353	1417	17	scholarship	scholarship	NOUN
ftr-353	1417	18	credit	credit	NOUN
ftr-353	1417	19	for	for	ADP
ftr-353	1417	20	2009	2009	NUM
ftr-353	1417	21	and	and	CCONJ
ftr-353	1417	22	2010	2010	NUM
ftr-353	1417	23	to	to	ADP
ftr-353	1417	24	the	the	DET
ftr-353	1417	25	sum	sum	NOUN
ftr-353	1417	26	of	of	ADP
ftr-353	1417	27	(	(	PUNCT
ftr-353	1417	28	1	1	NUM
ftr-353	1417	29	)	)	SYM
ftr-353	1417	30	100	100	NUM
ftr-353	1417	31	percent	percent	NOUN
ftr-353	1417	32	of	of	ADP
ftr-353	1417	33	the	the	DET
ftr-353	1417	34	first	first	ADJ
ftr-353	1417	35	$	$	SYM
ftr-353	1417	36	2,000	2,000	NUM
ftr-353	1417	37	of	of	ADP
ftr-353	1417	38	tuition	tuition	NOUN
ftr-353	1417	39	,	,	PUNCT
ftr-353	1417	40	fees	fee	NOUN
ftr-353	1417	41	and	and	CCONJ
ftr-353	1417	42	course	course	NOUN
ftr-353	1417	43	materials	material	NOUN
ftr-353	1417	44	,	,	PUNCT
ftr-353	1417	45	and	and	CCONJ
ftr-353	1417	46	(	(	PUNCT
ftr-353	1417	47	2	2	NUM
ftr-353	1417	48	)	)	PUNCT
ftr-353	1417	49	25	25	NUM
ftr-353	1417	50	percent	percent	NOUN
ftr-353	1417	51	of	of	ADP
ftr-353	1417	52	the	the	DET
ftr-353	1417	53	next	next	ADJ
ftr-353	1417	54	$	$	SYM
ftr-353	1417	55	2,000	2,000	NUM
ftr-353	1417	56	,	,	PUNCT
ftr-353	1417	57	paid	pay	VERB
ftr-353	1417	58	during	during	ADP
ftr-353	1417	59	the	the	DET
ftr-353	1417	60	taxable	taxable	ADJ
ftr-353	1417	61	year	year	NOUN
ftr-353	1417	62	.	.	PUNCT
ftr-353	1418	1	the	the	DET
ftr-353	1418	2	maximum	maximum	ADJ
ftr-353	1418	3	credit	credit	NOUN
ftr-353	1418	4	is	be	AUX
ftr-353	1418	5	$	$	SYM
ftr-353	1418	6	2,500	2,500	NUM
ftr-353	1418	7	.	.	PUNCT
ftr-353	1419	1	the	the	DET
ftr-353	1419	2	temporarily	temporarily	ADV
ftr-353	1419	3	increased	increase	VERB
ftr-353	1419	4	credit	credit	NOUN
ftr-353	1419	5	has	have	AUX
ftr-353	1419	6	been	be	AUX
ftr-353	1419	7	named	name	VERB
ftr-353	1419	8	the	the	DET
ftr-353	1419	9	“	"	PUNCT
ftr-353	1419	10	american	american	ADJ
ftr-353	1419	11	opportunity	opportunity	NOUN
ftr-353	1419	12	tax	tax	NOUN
ftr-353	1419	13	credit	credit	NOUN
ftr-353	1419	14	.	.	PUNCT
ftr-353	1419	15	”	"	PUNCT
ftr-353	1420	1	in	in	ADP
ftr-353	1420	2	addition	addition	NOUN
ftr-353	1420	3	to	to	ADP
ftr-353	1420	4	increasing	increase	VERB
ftr-353	1420	5	the	the	DET
ftr-353	1420	6	amount	amount	NOUN
ftr-353	1420	7	of	of	ADP
ftr-353	1420	8	the	the	DET
ftr-353	1420	9	credit	credit	NOUN
ftr-353	1420	10	,	,	PUNCT
ftr-353	1420	11	the	the	DET
ftr-353	1420	12	2009	2009	NUM
ftr-353	1420	13	arra	arra	PROPN
ftr-353	1420	14	extends	extend	VERB
ftr-353	1420	15	the	the	DET
ftr-353	1420	16	availability	availability	NOUN
ftr-353	1420	17	of	of	ADP
ftr-353	1420	18	the	the	DET
ftr-353	1420	19	credit	credit	NOUN
ftr-353	1420	20	to	to	ADP
ftr-353	1420	21	the	the	DET
ftr-353	1420	22	first	first	ADJ
ftr-353	1420	23	four	four	NUM
ftr-353	1420	24	years	year	NOUN
ftr-353	1420	25	of	of	ADP
ftr-353	1420	26	postsecondary	postsecondary	ADJ
ftr-353	1420	27	education	education	NOUN
ftr-353	1420	28	(	(	PUNCT
ftr-353	1420	29	in	in	ADP
ftr-353	1420	30	lieu	lieu	NOUN
ftr-353	1420	31	of	of	ADP
ftr-353	1420	32	the	the	DET
ftr-353	1420	33	prior	prior	ADJ
ftr-353	1420	34	two	two	NUM
ftr-353	1420	35	-	-	PUNCT
ftr-353	1420	36	year	year	NOUN
ftr-353	1420	37	rule	rule	NOUN
ftr-353	1420	38	)	)	PUNCT
ftr-353	1420	39	,	,	PUNCT
ftr-353	1420	40	and	and	CCONJ
ftr-353	1420	41	adds	add	VERB
ftr-353	1420	42	“	"	PUNCT
ftr-353	1420	43	course	course	NOUN
ftr-353	1420	44	materials	material	NOUN
ftr-353	1420	45	”	"	PUNCT
ftr-353	1420	46	to	to	ADP
ftr-353	1420	47	the	the	DET
ftr-353	1420	48	expenses	expense	NOUN
ftr-353	1420	49	eligible	eligible	ADJ
ftr-353	1420	50	for	for	ADP
ftr-353	1420	51	the	the	DET
ftr-353	1420	52	credit	credit	NOUN
ftr-353	1420	53	(	(	PUNCT
ftr-353	1420	54	previously	previously	ADV
ftr-353	1420	55	only	only	ADV
ftr-353	1420	56	tuition	tuition	NOUN
ftr-353	1420	57	and	and	CCONJ
ftr-353	1420	58	fees	fee	NOUN
ftr-353	1420	59	had	have	AUX
ftr-353	1420	60	been	be	AUX
ftr-353	1420	61	eligible	eligible	ADJ
ftr-353	1420	62	)	)	PUNCT
ftr-353	1420	63	.	.	PUNCT
ftr-353	1421	1	thus	thus	ADV
ftr-353	1421	2	,	,	PUNCT
ftr-353	1421	3	for	for	ADP
ftr-353	1421	4	2009	2009	NUM
ftr-353	1421	5	and	and	CCONJ
ftr-353	1421	6	2010	2010	NUM
ftr-353	1421	7	,	,	PUNCT
ftr-353	1421	8	the	the	DET
ftr-353	1421	9	credit	credit	NOUN
ftr-353	1421	10	can	can	AUX
ftr-353	1421	11	be	be	AUX
ftr-353	1421	12	claimed	claim	VERB
ftr-353	1421	13	with	with	ADP
ftr-353	1421	14	respect	respect	NOUN
ftr-353	1421	15	to	to	ADP
ftr-353	1421	16	a	a	DET
ftr-353	1421	17	student	student	NOUN
ftr-353	1421	18	with	with	ADP
ftr-353	1421	19	respect	respect	NOUN
ftr-353	1421	20	to	to	ADP
ftr-353	1421	21	whom	whom	PRON
ftr-353	1421	22	the	the	DET
ftr-353	1421	23	credit	credit	NOUN
ftr-353	1421	24	already	already	ADV
ftr-353	1421	25	had	have	AUX
ftr-353	1421	26	been	be	AUX
ftr-353	1421	27	claimed	claim	VERB
ftr-353	1421	28	for	for	ADP
ftr-353	1421	29	two	two	NUM
ftr-353	1421	30	years	year	NOUN
ftr-353	1421	31	.	.	PUNCT
ftr-353	1422	1	the	the	DET
ftr-353	1422	2	revised	revise	VERB
ftr-353	1422	3	credit	credit	NOUN
ftr-353	1422	4	can	can	AUX
ftr-353	1422	5	be	be	AUX
ftr-353	1422	6	claimed	claim	VERB
ftr-353	1422	7	against	against	ADP
ftr-353	1422	8	the	the	DET
ftr-353	1422	9	alternative	alternative	ADJ
ftr-353	1422	10	minimum	minimum	ADJ
ftr-353	1422	11	tax	tax	NOUN
ftr-353	1422	12	.	.	PUNCT
ftr-353	1423	1	forty	forty	NUM
ftr-353	1423	2	percent	percent	NOUN
ftr-353	1423	3	of	of	ADP
ftr-353	1423	4	the	the	DET
ftr-353	1423	5	allowable	allowable	ADJ
ftr-353	1423	6	credit	credit	NOUN
ftr-353	1423	7	is	be	AUX
ftr-353	1423	8	refundable	refundable	ADJ
ftr-353	1423	9	,	,	PUNCT
ftr-353	1423	10	unless	unless	SCONJ
ftr-353	1423	11	the	the	DET
ftr-353	1423	12	taxpayer	taxpayer	NOUN
ftr-353	1423	13	is	be	AUX
ftr-353	1423	14	a	a	DET
ftr-353	1423	15	child	child	NOUN
ftr-353	1423	16	subject	subject	NOUN
ftr-353	1423	17	to	to	ADP
ftr-353	1423	18	the	the	DET
ftr-353	1423	19	§	§	PROPN
ftr-353	1423	20	1(g	1(g	NUM
ftr-353	1423	21	)	)	PUNCT
ftr-353	1423	22	“	"	PUNCT
ftr-353	1423	23	kiddie	kiddie	ADJ
ftr-353	1423	24	tax	tax	NOUN
ftr-353	1423	25	.	.	PUNCT
ftr-353	1423	26	”	"	PUNCT
ftr-353	1424	1	the	the	DET
ftr-353	1424	2	american	american	ADJ
ftr-353	1424	3	opportunity	opportunity	NOUN
ftr-353	1424	4	tax	tax	NOUN
ftr-353	1424	5	credit	credit	NOUN
ftr-353	1424	6	is	be	AUX
ftr-353	1424	7	phased	phase	VERB
ftr-353	1424	8	out	out	ADP
ftr-353	1424	9	for	for	ADP
ftr-353	1424	10	taxpayers	taxpayer	NOUN
ftr-353	1424	11	with	with	ADP
ftr-353	1424	12	adjusted	adjust	VERB
ftr-353	1424	13	gross	gross	ADJ
ftr-353	1424	14	income	income	NOUN
ftr-353	1424	15	in	in	ADP
ftr-353	1424	16	excess	excess	NOUN
ftr-353	1424	17	of	of	ADP
ftr-353	1424	18	$	$	SYM
ftr-353	1424	19	80,000	80,000	NUM
ftr-353	1424	20	(	(	PUNCT
ftr-353	1424	21	$	$	SYM
ftr-353	1424	22	160,000	160,000	NUM
ftr-353	1424	23	for	for	ADP
ftr-353	1424	24	married	married	ADJ
ftr-353	1424	25	couples	couple	NOUN
ftr-353	1424	26	filing	file	VERB
ftr-353	1424	27	jointly	jointly	ADV
ftr-353	1424	28	)	)	PUNCT
ftr-353	1424	29	under	under	ADP
ftr-353	1424	30	the	the	DET
ftr-353	1424	31	same	same	ADJ
ftr-353	1424	32	formula	formula	NOUN
ftr-353	1424	33	as	as	ADP
ftr-353	1424	34	the	the	DET
ftr-353	1424	35	hope	hope	NOUN
ftr-353	1424	36	scholarship	scholarship	NOUN
ftr-353	1424	37	credit	credit	NOUN
ftr-353	1424	38	.	.	PUNCT
ftr-353	1425	1	2	2	X
ftr-353	1425	2	.	.	X
ftr-353	1425	3	a	a	DET
ftr-353	1425	4	little	little	ADJ
ftr-353	1425	5	stimulus	stimulus	NOUN
ftr-353	1425	6	for	for	ADP
ftr-353	1425	7	apple	apple	NOUN
ftr-353	1425	8	,	,	PUNCT
ftr-353	1425	9	hp	hp	NOUN
ftr-353	1425	10	,	,	PUNCT
ftr-353	1425	11	dell	dell	PROPN
ftr-353	1425	12	,	,	PUNCT
ftr-353	1425	13	microsoft	microsoft	PROPN
ftr-353	1425	14	,	,	PUNCT
ftr-353	1425	15	etc	etc	X
ftr-353	1425	16	.	.	X
ftr-353	1425	17	section	section	NOUN
ftr-353	1425	18	1005(a	1005(a	NUM
ftr-353	1425	19	)	)	PUNCT
ftr-353	1425	20	of	of	ADP
ftr-353	1425	21	the	the	DET
ftr-353	1425	22	2009	2009	NUM
ftr-353	1425	23	arra	arra	PROPN
ftr-353	1425	24	amended	amend	VERB
ftr-353	1425	25	code	code	NOUN
ftr-353	1425	26	§	§	PROPN
ftr-353	1425	27	529(e)(3)(a	529(e)(3)(a	PROPN
ftr-353	1425	28	)	)	PUNCT
ftr-353	1425	29	to	to	PART
ftr-353	1425	30	include	include	VERB
ftr-353	1425	31	as	as	ADP
ftr-353	1425	32	qualified	qualified	ADJ
ftr-353	1425	33	expenses	expense	NOUN
ftr-353	1425	34	,	,	PUNCT
ftr-353	1425	35	amounts	amount	NOUN
ftr-353	1425	36	paid	pay	VERB
ftr-353	1425	37	or	or	CCONJ
ftr-353	1425	38	incurred	incur	VERB
ftr-353	1425	39	in	in	ADP
ftr-353	1425	40	2009	2009	NUM
ftr-353	1425	41	or	or	CCONJ
ftr-353	1425	42	2010	2010	NUM
ftr-353	1425	43	for	for	ADP
ftr-353	1425	44	computer	computer	NOUN
ftr-353	1425	45	technology	technology	NOUN
ftr-353	1425	46	or	or	CCONJ
ftr-353	1425	47	equipment	equipment	NOUN
ftr-353	1425	48	(	(	PUNCT
ftr-353	1425	49	including	include	VERB
ftr-353	1425	50	internet	internet	NOUN
ftr-353	1425	51	access	access	NOUN
ftr-353	1425	52	and	and	CCONJ
ftr-353	1425	53	related	related	ADJ
ftr-353	1425	54	services	service	NOUN
ftr-353	1425	55	)	)	PUNCT
ftr-353	1425	56	used	use	VERB
ftr-353	1425	57	by	by	ADP
ftr-353	1425	58	the	the	DET
ftr-353	1425	59	beneficiary	beneficiary	NOUN
ftr-353	1425	60	during	during	ADP
ftr-353	1425	61	the	the	DET
ftr-353	1425	62	time	time	NOUN
ftr-353	1425	63	the	the	DET
ftr-353	1425	64	beneficiary	beneficiary	NOUN
ftr-353	1425	65	is	be	AUX
ftr-353	1425	66	enrolled	enrol	VERB
ftr-353	1425	67	at	at	ADP
ftr-353	1425	68	an	an	DET
ftr-353	1425	69	eligible	eligible	ADJ
ftr-353	1425	70	institution	institution	NOUN
ftr-353	1425	71	.	.	PUNCT
ftr-353	1426	1	expenses	expense	NOUN
ftr-353	1426	2	for	for	ADP
ftr-353	1426	3	computer	computer	NOUN
ftr-353	1426	4	software	software	NOUN
ftr-353	1426	5	designed	design	VERB
ftr-353	1426	6	for	for	ADP
ftr-353	1426	7	sports	sport	NOUN
ftr-353	1426	8	,	,	PUNCT
ftr-353	1426	9	games	game	NOUN
ftr-353	1426	10	,	,	PUNCT
ftr-353	1426	11	or	or	CCONJ
ftr-353	1426	12	hobbies	hobby	NOUN
ftr-353	1426	13	do	do	AUX
ftr-353	1426	14	not	not	PART
ftr-353	1426	15	qualify	qualify	VERB
ftr-353	1426	16	“	"	PUNCT
ftr-353	1426	17	unless	unless	SCONJ
ftr-353	1426	18	the	the	DET
ftr-353	1426	19	software	software	NOUN
ftr-353	1426	20	is	be	AUX
ftr-353	1426	21	predominantly	predominantly	ADV
ftr-353	1426	22	educational	educational	ADJ
ftr-353	1426	23	in	in	ADP
ftr-353	1426	24	nature	nature	NOUN
ftr-353	1426	25	”	"	PUNCT
ftr-353	1426	26	–	–	PUNCT
ftr-353	1426	27	whatever	whatever	PRON
ftr-353	1426	28	that	that	PRON
ftr-353	1426	29	might	might	AUX
ftr-353	1426	30	mean	mean	VERB
ftr-353	1426	31	.	.	PUNCT
ftr-353	1427	1	g.	g.	PROPN
ftr-353	1427	2	alternative	alternative	ADJ
ftr-353	1427	3	minimum	minimum	ADJ
ftr-353	1427	4	tax	tax	NOUN
ftr-353	1427	5	1	1	NUM
ftr-353	1427	6	.	.	PUNCT
ftr-353	1427	7	whittling	whittle	VERB
ftr-353	1427	8	away	away	ADV
ftr-353	1427	9	yet	yet	ADV
ftr-353	1427	10	more	more	ADV
ftr-353	1427	11	at	at	ADP
ftr-353	1427	12	the	the	DET
ftr-353	1427	13	original	original	ADJ
ftr-353	1427	14	purpose	purpose	NOUN
ftr-353	1427	15	of	of	ADP
ftr-353	1427	16	the	the	DET
ftr-353	1427	17	amt	amt	PROPN
ftr-353	1427	18	:	:	PUNCT
ftr-353	1427	19	why	why	SCONJ
ftr-353	1427	20	not	not	PART
ftr-353	1427	21	just	just	ADV
ftr-353	1427	22	rename	rename	VERB
ftr-353	1427	23	it	it	PRON
ftr-353	1427	24	the	the	DET
ftr-353	1427	25	“	"	PUNCT
ftr-353	1427	26	special	special	ADJ
ftr-353	1427	27	tax	tax	NOUN
ftr-353	1427	28	on	on	ADP
ftr-353	1427	29	blue	blue	ADJ
ftr-353	1427	30	state	state	NOUN
ftr-353	1427	31	taxpayers	taxpayer	NOUN
ftr-353	1427	32	with	with	ADP
ftr-353	1427	33	kids	kid	NOUN
ftr-353	1427	34	?	?	PUNCT
ftr-353	1427	35	”	"	PUNCT
ftr-353	1427	36	code	code	NOUN
ftr-353	1427	37	§	§	NOUN
ftr-353	1427	38	57(a)(5)(vi	57(a)(5)(vi	NUM
ftr-353	1427	39	)	)	PUNCT
ftr-353	1427	40	,	,	PUNCT
ftr-353	1427	41	added	add	VERB
ftr-353	1427	42	by	by	ADP
ftr-353	1427	43	§	§	PROPN
ftr-353	1427	44	1503(a	1503(a	NUM
ftr-353	1427	45	)	)	PUNCT
ftr-353	1427	46	of	of	ADP
ftr-353	1427	47	the	the	DET
ftr-353	1427	48	2009	2009	NUM
ftr-353	1427	49	arra	arra	PROPN
ftr-353	1427	50	,	,	PUNCT
ftr-353	1427	51	provides	provide	VERB
ftr-353	1427	52	that	that	DET
ftr-353	1427	53	interest	interest	NOUN
ftr-353	1427	54	on	on	ADP
ftr-353	1427	55	private	private	ADJ
ftr-353	1427	56	activity	activity	NOUN
ftr-353	1427	57	bonds	bond	NOUN
ftr-353	1427	58	issued	issue	VERB
ftr-353	1427	59	in	in	ADP
ftr-353	1427	60	2009	2009	NUM
ftr-353	1427	61	and	and	CCONJ
ftr-353	1427	62	2010	2010	NUM
ftr-353	1427	63	will	will	AUX
ftr-353	1427	64	not	not	PART
ftr-353	1427	65	be	be	AUX
ftr-353	1427	66	treated	treat	VERB
ftr-353	1427	67	as	as	ADP
ftr-353	1427	68	a	a	DET
ftr-353	1427	69	tax	tax	NOUN
ftr-353	1427	70	preference	preference	NOUN
ftr-353	1427	71	item	item	NOUN
ftr-353	1427	72	for	for	ADP
ftr-353	1427	73	amt	amt	PROPN
ftr-353	1427	74	purposes	purpose	NOUN
ftr-353	1427	75	;	;	PUNCT
ftr-353	1427	76	if	if	SCONJ
ftr-353	1427	77	the	the	DET
ftr-353	1427	78	bond	bond	NOUN
ftr-353	1427	79	is	be	AUX
ftr-353	1427	80	issued	issue	VERB
ftr-353	1427	81	in	in	ADP
ftr-353	1427	82	one	one	NUM
ftr-353	1427	83	of	of	ADP
ftr-353	1427	84	those	those	DET
ftr-353	1427	85	years	year	NOUN
ftr-353	1427	86	the	the	DET
ftr-353	1427	87	interest	interest	NOUN
ftr-353	1427	88	will	will	AUX
ftr-353	1427	89	be	be	AUX
ftr-353	1427	90	tax	tax	NOUN
ftr-353	1427	91	-	-	PUNCT
ftr-353	1427	92	exempt	exempt	ADJ
ftr-353	1427	93	for	for	ADP
ftr-353	1427	94	purposes	purpose	NOUN
ftr-353	1427	95	of	of	ADP
ftr-353	1427	96	the	the	DET
ftr-353	1427	97	amt	amt	PROPN
ftr-353	1427	98	(	(	PUNCT
ftr-353	1427	99	as	as	ADV
ftr-353	1427	100	well	well	ADV
ftr-353	1427	101	as	as	ADP
ftr-353	1427	102	for	for	ADP
ftr-353	1427	103	regular	regular	ADJ
ftr-353	1427	104	tax	tax	NOUN
ftr-353	1427	105	purposes	purpose	NOUN
ftr-353	1427	106	)	)	PUNCT
ftr-353	1427	107	even	even	ADV
ftr-353	1427	108	though	though	SCONJ
ftr-353	1427	109	the	the	DET
ftr-353	1427	110	interest	interest	NOUN
ftr-353	1427	111	is	be	AUX
ftr-353	1427	112	received	receive	VERB
ftr-353	1427	113	after	after	ADP
ftr-353	1427	114	2010	2010	NUM
ftr-353	1427	115	.	.	PUNCT
ftr-353	1428	1	2010	2010	NUM
ftr-353	1428	2	]	]	PUNCT
ftr-353	1428	3	recent	recent	ADJ
ftr-353	1428	4	developments	development	NOUN
ftr-353	1428	5	in	in	ADP
ftr-353	1428	6	federal	federal	ADJ
ftr-353	1428	7	income	income	NOUN
ftr-353	1428	8	taxation	taxation	NOUN
ftr-353	1428	9	152	152	NUM
ftr-353	1428	10	vi	vi	NOUN
ftr-353	1428	11	.	.	PUNCT
ftr-353	1429	1	corporations	corporation	NOUN
ftr-353	1429	2	a.	a.	NOUN
ftr-353	1429	3	entity	entity	NOUN
ftr-353	1429	4	and	and	CCONJ
ftr-353	1429	5	formation	formation	NOUN
ftr-353	1429	6	1	1	NUM
ftr-353	1429	7	.	.	PUNCT
ftr-353	1429	8	to	to	PART
ftr-353	1429	9	check	check	VERB
ftr-353	1429	10	the	the	DET
ftr-353	1429	11	box	box	NOUN
ftr-353	1429	12	,	,	PUNCT
ftr-353	1429	13	75	75	NUM
ftr-353	1429	14	days	day	NOUN
ftr-353	1429	15	is	be	AUX
ftr-353	1429	16	extended	extend	VERB
ftr-353	1429	17	to	to	ADP
ftr-353	1429	18	3	3	NUM
ftr-353	1429	19	years	year	NOUN
ftr-353	1429	20	and	and	CCONJ
ftr-353	1429	21	75	75	NUM
ftr-353	1429	22	days	day	NOUN
ftr-353	1429	23	.	.	PUNCT
ftr-353	1430	1	rev	rev	PROPN
ftr-353	1430	2	.	.	PROPN
ftr-353	1430	3	proc	proc	PROPN
ftr-353	1430	4	.	.	PUNCT
ftr-353	1431	1	2009	2009	NUM
ftr-353	1431	2	-	-	SYM
ftr-353	1431	3	41	41	NUM
ftr-353	1431	4	,	,	PUNCT
ftr-353	1431	5	2009	2009	NUM
ftr-353	1431	6	-	-	SYM
ftr-353	1431	7	39	39	NUM
ftr-353	1431	8	i.r.b	i.r.b	NOUN
ftr-353	1431	9	.	.	PUNCT
ftr-353	1432	1	439	439	NUM
ftr-353	1432	2	(	(	PUNCT
ftr-353	1432	3	9/3/09	9/3/09	NUM
ftr-353	1432	4	)	)	PUNCT
ftr-353	1432	5	.	.	PUNCT
ftr-353	1433	1	reg	reg	NOUN
ftr-353	1433	2	.	.	PUNCT
ftr-353	1434	1	§	§	PROPN
ftr-353	1434	2	301.7701	301.7701	NUM
ftr-353	1434	3	-	-	SYM
ftr-353	1434	4	3(c)(1	3(c)(1	NUM
ftr-353	1434	5	)	)	PUNCT
ftr-353	1434	6	provides	provide	VERB
ftr-353	1434	7	that	that	SCONJ
ftr-353	1434	8	an	an	DET
ftr-353	1434	9	election	election	NOUN
ftr-353	1434	10	by	by	ADP
ftr-353	1434	11	an	an	DET
ftr-353	1434	12	unincorporated	unincorporated	ADJ
ftr-353	1434	13	entity	entity	NOUN
ftr-353	1434	14	to	to	PART
ftr-353	1434	15	be	be	AUX
ftr-353	1434	16	taxed	tax	VERB
ftr-353	1434	17	as	as	ADP
ftr-353	1434	18	an	an	DET
ftr-353	1434	19	association	association	NOUN
ftr-353	1434	20	is	be	AUX
ftr-353	1434	21	effective	effective	ADJ
ftr-353	1434	22	on	on	ADP
ftr-353	1434	23	a	a	DET
ftr-353	1434	24	date	date	NOUN
ftr-353	1434	25	specified	specify	VERB
ftr-353	1434	26	in	in	ADP
ftr-353	1434	27	the	the	DET
ftr-353	1434	28	election	election	NOUN
ftr-353	1434	29	on	on	ADP
ftr-353	1434	30	form	form	NOUN
ftr-353	1434	31	8832	8832	NUM
ftr-353	1434	32	,	,	PUNCT
ftr-353	1434	33	or	or	CCONJ
ftr-353	1434	34	on	on	ADP
ftr-353	1434	35	the	the	DET
ftr-353	1434	36	date	date	NOUN
ftr-353	1434	37	the	the	DET
ftr-353	1434	38	form	form	NOUN
ftr-353	1434	39	is	be	AUX
ftr-353	1434	40	filed	file	VERB
ftr-353	1434	41	if	if	SCONJ
ftr-353	1434	42	no	no	DET
ftr-353	1434	43	date	date	NOUN
ftr-353	1434	44	is	be	AUX
ftr-353	1434	45	specified	specify	VERB
ftr-353	1434	46	.	.	PUNCT
ftr-353	1435	1	the	the	DET
ftr-353	1435	2	effective	effective	ADJ
ftr-353	1435	3	date	date	NOUN
ftr-353	1435	4	can	can	AUX
ftr-353	1435	5	not	not	PART
ftr-353	1435	6	be	be	AUX
ftr-353	1435	7	more	more	ADJ
ftr-353	1435	8	than	than	ADP
ftr-353	1435	9	75	75	NUM
ftr-353	1435	10	days	day	NOUN
ftr-353	1435	11	before	before	ADP
ftr-353	1435	12	or	or	CCONJ
ftr-353	1435	13	twelve	twelve	NUM
ftr-353	1435	14	months	month	NOUN
ftr-353	1435	15	after	after	ADP
ftr-353	1435	16	the	the	DET
ftr-353	1435	17	date	date	NOUN
ftr-353	1435	18	on	on	ADP
ftr-353	1435	19	which	which	PRON
ftr-353	1435	20	the	the	DET
ftr-353	1435	21	form	form	NOUN
ftr-353	1435	22	8832	8832	NUM
ftr-353	1435	23	is	be	AUX
ftr-353	1435	24	filed	file	VERB
ftr-353	1435	25	.	.	PUNCT
ftr-353	1436	1	under	under	ADP
ftr-353	1436	2	reg	reg	NOUN
ftr-353	1436	3	.	.	PUNCT
ftr-353	1437	1	§	§	PROPN
ftr-353	1437	2	301.7701	301.7701	NUM
ftr-353	1437	3	-	-	SYM
ftr-353	1437	4	3(d)(1	3(d)(1	NUM
ftr-353	1437	5	)	)	PUNCT
ftr-353	1437	6	,	,	PUNCT
ftr-353	1437	7	an	an	DET
ftr-353	1437	8	election	election	NOUN
ftr-353	1437	9	affecting	affect	VERB
ftr-353	1437	10	a	a	DET
ftr-353	1437	11	foreign	foreign	ADJ
ftr-353	1437	12	entity	entity	NOUN
ftr-353	1437	13	is	be	AUX
ftr-353	1437	14	relevant	relevant	ADJ
ftr-353	1437	15	when	when	SCONJ
ftr-353	1437	16	its	its	PRON
ftr-353	1437	17	classification	classification	NOUN
ftr-353	1437	18	affects	affect	VERB
ftr-353	1437	19	the	the	DET
ftr-353	1437	20	tax	tax	NOUN
ftr-353	1437	21	liability	liability	NOUN
ftr-353	1437	22	of	of	ADP
ftr-353	1437	23	any	any	DET
ftr-353	1437	24	person	person	NOUN
ftr-353	1437	25	for	for	ADP
ftr-353	1437	26	federal	federal	ADJ
ftr-353	1437	27	tax	tax	NOUN
ftr-353	1437	28	or	or	CCONJ
ftr-353	1437	29	information	information	NOUN
ftr-353	1437	30	purposes	purpose	NOUN
ftr-353	1437	31	.	.	PUNCT
ftr-353	1438	1	the	the	DET
ftr-353	1438	2	revenue	revenue	NOUN
ftr-353	1438	3	procedure	procedure	NOUN
ftr-353	1438	4	extends	extend	VERB
ftr-353	1438	5	the	the	DET
ftr-353	1438	6	provisions	provision	NOUN
ftr-353	1438	7	for	for	ADP
ftr-353	1438	8	relief	relief	NOUN
ftr-353	1438	9	provided	provide	VERB
ftr-353	1438	10	in	in	ADP
ftr-353	1438	11	rev	rev	PROPN
ftr-353	1438	12	.	.	PROPN
ftr-353	1438	13	proc	proc	PROPN
ftr-353	1438	14	.	.	PUNCT
ftr-353	1439	1	2002	2002	NUM
ftr-353	1439	2	-	-	SYM
ftr-353	1439	3	59	59	NUM
ftr-353	1439	4	,	,	PUNCT
ftr-353	1439	5	2002	2002	NUM
ftr-353	1439	6	-	-	SYM
ftr-353	1439	7	2	2	NUM
ftr-353	1439	8	c.b	c.b	PROPN
ftr-353	1439	9	.	.	PROPN
ftr-353	1439	10	615	615	NUM
ftr-353	1439	11	,	,	PUNCT
ftr-353	1440	1	to	to	PART
ftr-353	1440	2	include	include	VERB
ftr-353	1440	3	both	both	PRON
ftr-353	1440	4	an	an	DET
ftr-353	1440	5	election	election	NOUN
ftr-353	1440	6	with	with	ADP
ftr-353	1440	7	respect	respect	NOUN
ftr-353	1440	8	to	to	ADP
ftr-353	1440	9	newly	newly	ADV
ftr-353	1440	10	electing	elect	VERB
ftr-353	1440	11	entities	entity	NOUN
ftr-353	1440	12	and	and	CCONJ
ftr-353	1440	13	a	a	DET
ftr-353	1440	14	change	change	NOUN
ftr-353	1440	15	in	in	ADP
ftr-353	1440	16	an	an	DET
ftr-353	1440	17	existing	exist	VERB
ftr-353	1440	18	election	election	NOUN
ftr-353	1440	19	.	.	PUNCT
ftr-353	1441	1	this	this	DET
ftr-353	1441	2	revenue	revenue	NOUN
ftr-353	1441	3	procedure	procedure	NOUN
ftr-353	1441	4	provides	provide	VERB
ftr-353	1441	5	for	for	ADP
ftr-353	1441	6	an	an	DET
ftr-353	1441	7	application	application	NOUN
ftr-353	1441	8	to	to	ADP
ftr-353	1441	9	an	an	DET
ftr-353	1441	10	irs	irs	PROPN
ftr-353	1441	11	service	service	NOUN
ftr-353	1441	12	center	center	NOUN
ftr-353	1441	13	for	for	ADP
ftr-353	1441	14	relief	relief	NOUN
ftr-353	1441	15	from	from	ADP
ftr-353	1441	16	failure	failure	NOUN
ftr-353	1441	17	to	to	AUX
ftr-353	1441	18	timely	timely	ADV
ftr-353	1441	19	file	file	VERB
ftr-353	1441	20	the	the	DET
ftr-353	1441	21	form	form	NOUN
ftr-353	1441	22	8832	8832	NUM
ftr-353	1441	23	for	for	ADP
ftr-353	1441	24	up	up	ADP
ftr-353	1441	25	to	to	PART
ftr-353	1441	26	three	three	NUM
ftr-353	1441	27	years	year	NOUN
ftr-353	1441	28	and	and	CCONJ
ftr-353	1441	29	75	75	NUM
ftr-353	1441	30	days	day	NOUN
ftr-353	1441	31	after	after	ADP
ftr-353	1441	32	the	the	DET
ftr-353	1441	33	effective	effective	ADJ
ftr-353	1441	34	date	date	NOUN
ftr-353	1441	35	of	of	ADP
ftr-353	1441	36	the	the	DET
ftr-353	1441	37	election	election	NOUN
ftr-353	1441	38	.	.	PUNCT
ftr-353	1442	1	relief	relief	NOUN
ftr-353	1442	2	is	be	AUX
ftr-353	1442	3	available	available	ADJ
ftr-353	1442	4	if	if	SCONJ
ftr-353	1442	5	the	the	DET
ftr-353	1442	6	entity	entity	NOUN
ftr-353	1442	7	can	can	AUX
ftr-353	1442	8	establish	establish	VERB
ftr-353	1442	9	reasonable	reasonable	ADJ
ftr-353	1442	10	cause	cause	NOUN
ftr-353	1442	11	for	for	ADP
ftr-353	1442	12	its	its	PRON
ftr-353	1442	13	failure	failure	NOUN
ftr-353	1442	14	to	to	AUX
ftr-353	1442	15	timely	timely	ADV
ftr-353	1442	16	file	file	VERB
ftr-353	1442	17	its	its	PRON
ftr-353	1442	18	form	form	NOUN
ftr-353	1442	19	8832	8832	NUM
ftr-353	1442	20	,	,	PUNCT
ftr-353	1442	21	the	the	DET
ftr-353	1442	22	application	application	NOUN
ftr-353	1442	23	includes	include	VERB
ftr-353	1442	24	a	a	DET
ftr-353	1442	25	completed	complete	VERB
ftr-353	1442	26	form	form	NOUN
ftr-353	1442	27	8832	8832	NUM
ftr-353	1442	28	,	,	PUNCT
ftr-353	1442	29	and	and	CCONJ
ftr-353	1442	30	all	all	DET
ftr-353	1442	31	tax	tax	NOUN
ftr-353	1442	32	returns	return	NOUN
ftr-353	1442	33	affected	affect	VERB
ftr-353	1442	34	by	by	ADP
ftr-353	1442	35	the	the	DET
ftr-353	1442	36	election	election	NOUN
ftr-353	1442	37	have	have	AUX
ftr-353	1442	38	been	be	AUX
ftr-353	1442	39	filed	file	VERB
ftr-353	1442	40	consistently	consistently	ADV
ftr-353	1442	41	with	with	ADP
ftr-353	1442	42	the	the	DET
ftr-353	1442	43	elected	elect	VERB
ftr-353	1442	44	status	status	NOUN
ftr-353	1442	45	.	.	PUNCT
ftr-353	1443	1	the	the	DET
ftr-353	1443	2	revenue	revenue	NOUN
ftr-353	1443	3	procedure	procedure	NOUN
ftr-353	1443	4	also	also	ADV
ftr-353	1443	5	provides	provide	VERB
ftr-353	1443	6	that	that	DET
ftr-353	1443	7	relief	relief	NOUN
ftr-353	1443	8	may	may	AUX
ftr-353	1443	9	be	be	AUX
ftr-353	1443	10	sought	seek	VERB
ftr-353	1443	11	by	by	ADP
ftr-353	1443	12	an	an	DET
ftr-353	1443	13	entity	entity	NOUN
ftr-353	1443	14	not	not	PART
ftr-353	1443	15	eligible	eligible	ADJ
ftr-353	1443	16	for	for	ADP
ftr-353	1443	17	relief	relief	NOUN
ftr-353	1443	18	under	under	ADP
ftr-353	1443	19	the	the	DET
ftr-353	1443	20	terms	term	NOUN
ftr-353	1443	21	of	of	ADP
ftr-353	1443	22	the	the	DET
ftr-353	1443	23	revenue	revenue	NOUN
ftr-353	1443	24	procedure	procedure	NOUN
ftr-353	1443	25	by	by	ADP
ftr-353	1443	26	filing	file	VERB
ftr-353	1443	27	a	a	DET
ftr-353	1443	28	request	request	NOUN
ftr-353	1443	29	for	for	ADP
ftr-353	1443	30	a	a	DET
ftr-353	1443	31	letter	letter	NOUN
ftr-353	1443	32	ruling	ruling	NOUN
ftr-353	1443	33	that	that	PRON
ftr-353	1443	34	includes	include	VERB
ftr-353	1443	35	a	a	DET
ftr-353	1443	36	statement	statement	NOUN
ftr-353	1443	37	that	that	SCONJ
ftr-353	1443	38	all	all	DET
ftr-353	1443	39	required	require	VERB
ftr-353	1443	40	tax	tax	NOUN
ftr-353	1443	41	and	and	CCONJ
ftr-353	1443	42	information	information	NOUN
ftr-353	1443	43	returns	return	NOUN
ftr-353	1443	44	have	have	AUX
ftr-353	1443	45	been	be	AUX
ftr-353	1443	46	timely	timely	ADV
ftr-353	1443	47	filed	file	VERB
ftr-353	1443	48	as	as	SCONJ
ftr-353	1443	49	if	if	SCONJ
ftr-353	1443	50	the	the	DET
ftr-353	1443	51	entity	entity	NOUN
ftr-353	1443	52	classification	classification	NOUN
ftr-353	1443	53	election	election	NOUN
ftr-353	1443	54	had	have	AUX
ftr-353	1443	55	been	be	AUX
ftr-353	1443	56	in	in	ADP
ftr-353	1443	57	effect	effect	NOUN
ftr-353	1443	58	on	on	ADP
ftr-353	1443	59	the	the	DET
ftr-353	1443	60	effective	effective	ADJ
ftr-353	1443	61	date	date	NOUN
ftr-353	1443	62	requested	request	VERB
ftr-353	1443	63	.	.	PUNCT
ftr-353	1444	1	b.	b.	PROPN
ftr-353	1444	2	distributions	distribution	NOUN
ftr-353	1444	3	and	and	CCONJ
ftr-353	1444	4	redemptions	redemption	NOUN
ftr-353	1444	5	1	1	NUM
ftr-353	1444	6	.	.	PUNCT
ftr-353	1444	7	section	section	NOUN
ftr-353	1444	8	162(k	162(k	PROPN
ftr-353	1444	9	)	)	PUNCT
ftr-353	1444	10	’s	’s	PART
ftr-353	1444	11	bite	bite	NOUN
ftr-353	1444	12	is	be	AUX
ftr-353	1444	13	as	as	ADV
ftr-353	1444	14	loud	loud	ADJ
ftr-353	1444	15	as	as	ADP
ftr-353	1444	16	its	its	PRON
ftr-353	1444	17	bark	bark	NOUN
ftr-353	1444	18	.	.	PUNCT
ftr-353	1445	1	ralston	ralston	PROPN
ftr-353	1445	2	purina	purina	PROPN
ftr-353	1445	3	co.	co.	PROPN
ftr-353	1446	1	v.	v.	PROPN
ftr-353	1446	2	commissioner	commissioner	PROPN
ftr-353	1446	3	,	,	PUNCT
ftr-353	1446	4	131	131	NUM
ftr-353	1446	5	t.c	t.c	PROPN
ftr-353	1446	6	.	.	PROPN
ftr-353	1446	7	29	29	NUM
ftr-353	1446	8	(	(	PUNCT
ftr-353	1446	9	9/10/08	9/10/08	NUM
ftr-353	1446	10	)	)	PUNCT
ftr-353	1446	11	.	.	PUNCT
ftr-353	1447	1	ralston	ralston	PROPN
ftr-353	1447	2	purina	purina	PROPN
ftr-353	1447	3	claimed	claim	VERB
ftr-353	1447	4	a	a	DET
ftr-353	1447	5	deduction	deduction	NOUN
ftr-353	1447	6	under	under	ADP
ftr-353	1447	7	§	§	PROPN
ftr-353	1447	8	404(k	404(k	PROPN
ftr-353	1447	9	)	)	PUNCT
ftr-353	1447	10	for	for	ADP
ftr-353	1447	11	payments	payment	NOUN
ftr-353	1447	12	made	make	VERB
ftr-353	1447	13	to	to	ADP
ftr-353	1447	14	its	its	PRON
ftr-353	1447	15	esop	esop	NOUN
ftr-353	1447	16	in	in	ADP
ftr-353	1447	17	redemption	redemption	NOUN
ftr-353	1447	18	of	of	ADP
ftr-353	1447	19	ralston	ralston	PROPN
ftr-353	1447	20	purina	purina	PROPN
ftr-353	1447	21	preferred	prefer	VERB
ftr-353	1447	22	stock	stock	NOUN
ftr-353	1447	23	owned	own	VERB
ftr-353	1447	24	by	by	ADP
ftr-353	1447	25	the	the	DET
ftr-353	1447	26	esop	esop	PROPN
ftr-353	1447	27	to	to	PART
ftr-353	1447	28	fund	fund	VERB
ftr-353	1447	29	distributions	distribution	NOUN
ftr-353	1447	30	to	to	ADP
ftr-353	1447	31	employees	employee	NOUN
ftr-353	1447	32	terminating	terminate	VERB
ftr-353	1447	33	participation	participation	NOUN
ftr-353	1447	34	in	in	ADP
ftr-353	1447	35	the	the	DET
ftr-353	1447	36	esop	esop	PROPN
ftr-353	1447	37	.	.	PUNCT
ftr-353	1448	1	the	the	DET
ftr-353	1448	2	commissioner	commissioner	NOUN
ftr-353	1448	3	argued	argue	VERB
ftr-353	1448	4	the	the	DET
ftr-353	1448	5	redemption	redemption	NOUN
ftr-353	1448	6	payments	payment	NOUN
ftr-353	1448	7	were	be	AUX
ftr-353	1448	8	not	not	PART
ftr-353	1448	9	deductible	deductible	ADJ
ftr-353	1448	10	under	under	ADP
ftr-353	1448	11	either	either	CCONJ
ftr-353	1448	12	§	§	PROPN
ftr-353	1448	13	404(k)(1	404(k)(1	NOUN
ftr-353	1448	14	)	)	PUNCT
ftr-353	1448	15	or	or	CCONJ
ftr-353	1448	16	(	(	PUNCT
ftr-353	1448	17	5	5	NUM
ftr-353	1448	18	)	)	PUNCT
ftr-353	1448	19	,	,	PUNCT
ftr-353	1448	20	or	or	CCONJ
ftr-353	1448	21	alternatively	alternatively	ADV
ftr-353	1448	22	that	that	SCONJ
ftr-353	1448	23	the	the	DET
ftr-353	1448	24	deduction	deduction	NOUN
ftr-353	1448	25	was	be	AUX
ftr-353	1448	26	barred	bar	VERB
ftr-353	1448	27	by	by	ADP
ftr-353	1448	28	§	§	NOUN
ftr-353	1448	29	162(k	162(k	PROPN
ftr-353	1448	30	)	)	PUNCT
ftr-353	1448	31	.	.	PUNCT
ftr-353	1449	1	the	the	DET
ftr-353	1449	2	tax	tax	NOUN
ftr-353	1449	3	court	court	NOUN
ftr-353	1449	4	,	,	PUNCT
ftr-353	1449	5	in	in	ADP
ftr-353	1449	6	a	a	DET
ftr-353	1449	7	unanimous	unanimous	ADJ
ftr-353	1449	8	reviewed	review	VERB
ftr-353	1449	9	opinion	opinion	NOUN
ftr-353	1449	10	by	by	ADP
ftr-353	1449	11	judge	judge	PROPN
ftr-353	1449	12	nims	nims	PROPN
ftr-353	1449	13	,	,	PUNCT
ftr-353	1449	14	held	hold	VERB
ftr-353	1449	15	that	that	SCONJ
ftr-353	1449	16	because	because	SCONJ
ftr-353	1449	17	ralston	ralston	PROPN
ftr-353	1449	18	purina	purina	PROPN
ftr-353	1449	19	’s	’s	PART
ftr-353	1449	20	payments	payment	NOUN
ftr-353	1449	21	were	be	AUX
ftr-353	1449	22	“	"	PUNCT
ftr-353	1449	23	in	in	ADP
ftr-353	1449	24	connection	connection	NOUN
ftr-353	1449	25	with	with	ADP
ftr-353	1449	26	the	the	DET
ftr-353	1449	27	redemption	redemption	NOUN
ftr-353	1449	28	of	of	ADP
ftr-353	1449	29	its	its	PRON
ftr-353	1449	30	own	own	ADJ
ftr-353	1449	31	stock	stock	NOUN
ftr-353	1449	32	,	,	PUNCT
ftr-353	1449	33	”	"	PUNCT
ftr-353	1449	34	§	§	PROPN
ftr-353	1449	35	162(k	162(k	PROPN
ftr-353	1449	36	)	)	PUNCT
ftr-353	1449	37	applied	apply	VERB
ftr-353	1449	38	to	to	PART
ftr-353	1449	39	disallow	disallow	VERB
ftr-353	1449	40	the	the	DET
ftr-353	1449	41	deduction	deduction	NOUN
ftr-353	1449	42	.	.	PUNCT
ftr-353	1450	1	the	the	DET
ftr-353	1450	2	tax	tax	NOUN
ftr-353	1450	3	court	court	NOUN
ftr-353	1450	4	refused	refuse	VERB
ftr-353	1450	5	to	to	PART
ftr-353	1450	6	follow	follow	VERB
ftr-353	1450	7	the	the	DET
ftr-353	1450	8	contrary	contrary	ADJ
ftr-353	1450	9	opinion	opinion	NOUN
ftr-353	1450	10	on	on	ADP
ftr-353	1450	11	almost	almost	ADV
ftr-353	1450	12	identical	identical	ADJ
ftr-353	1450	13	facts	fact	NOUN
ftr-353	1450	14	in	in	ADP
ftr-353	1450	15	boise	boise	PROPN
ftr-353	1450	16	cascade	cascade	PROPN
ftr-353	1450	17	corp	corp	PROPN
ftr-353	1450	18	.	.	PROPN
ftr-353	1451	1	v.	v.	PROPN
ftr-353	1451	2	united	united	PROPN
ftr-353	1451	3	states	states	PROPN
ftr-353	1451	4	,	,	PUNCT
ftr-353	1451	5	329	329	NUM
ftr-353	1451	6	f.3d	f.3d	NUM
ftr-353	1451	7	751	751	NUM
ftr-353	1451	8	(	(	PUNCT
ftr-353	1451	9	9th	9th	ADJ
ftr-353	1451	10	cir	cir	NOUN
ftr-353	1451	11	.	.	PROPN
ftr-353	1451	12	2003	2003	NUM
ftr-353	1451	13	)	)	PUNCT
ftr-353	1451	14	.	.	PUNCT
ftr-353	1452	1	in	in	ADP
ftr-353	1452	2	boise	boise	PROPN
ftr-353	1452	3	cascade	cascade	NOUN
ftr-353	1452	4	the	the	DET
ftr-353	1452	5	ninth	ninth	ADJ
ftr-353	1452	6	circuit	circuit	NOUN
ftr-353	1452	7	interpreted	interpret	VERB
ftr-353	1452	8	the	the	DET
ftr-353	1452	9	phrase	phrase	NOUN
ftr-353	1452	10	“	"	PUNCT
ftr-353	1452	11	in	in	ADP
ftr-353	1452	12	connection	connection	NOUN
ftr-353	1452	13	with	with	ADP
ftr-353	1452	14	”	"	PUNCT
ftr-353	1452	15	to	to	PART
ftr-353	1452	16	include	include	VERB
ftr-353	1452	17	only	only	ADJ
ftr-353	1452	18	expenses	expense	NOUN
ftr-353	1452	19	that	that	PRON
ftr-353	1452	20	have	have	VERB
ftr-353	1452	21	their	their	PRON
ftr-353	1452	22	origin	origin	NOUN
ftr-353	1452	23	in	in	ADP
ftr-353	1452	24	a	a	DET
ftr-353	1452	25	stock	stock	NOUN
ftr-353	1452	26	redemption	redemption	NOUN
ftr-353	1452	27	transaction	transaction	NOUN
ftr-353	1452	28	,	,	PUNCT
ftr-353	1452	29	excluding	exclude	VERB
ftr-353	1452	30	expenses	expense	NOUN
ftr-353	1452	31	153	153	NUM
ftr-353	1452	32	florida	florida	PROPN
ftr-353	1452	33	tax	tax	NOUN
ftr-353	1452	34	review	review	NOUN
ftr-353	1452	35	[	[	X
ftr-353	1452	36	vol	vol	NOUN
ftr-353	1452	37	.	.	PUNCT
ftr-353	1453	1	10	10	NUM
ftr-353	1453	2	:	:	PUNCT
ftr-353	1453	3	si	si	X
ftr-353	1453	4	that	that	PRON
ftr-353	1453	5	have	have	VERB
ftr-353	1453	6	their	their	PRON
ftr-353	1453	7	origin	origin	NOUN
ftr-353	1453	8	in	in	ADP
ftr-353	1453	9	a	a	DET
ftr-353	1453	10	“	"	PUNCT
ftr-353	1453	11	separate	separate	ADJ
ftr-353	1453	12	,	,	PUNCT
ftr-353	1453	13	although	although	SCONJ
ftr-353	1453	14	related	relate	VERB
ftr-353	1453	15	,	,	PUNCT
ftr-353	1453	16	transaction	transaction	NOUN
ftr-353	1453	17	.	.	PUNCT
ftr-353	1453	18	”	"	PUNCT
ftr-353	1454	1	the	the	DET
ftr-353	1454	2	tax	tax	NOUN
ftr-353	1454	3	court	court	NOUN
ftr-353	1454	4	previously	previously	ADV
ftr-353	1454	5	had	have	AUX
ftr-353	1454	6	rejected	reject	VERB
ftr-353	1454	7	the	the	DET
ftr-353	1454	8	ninth	ninth	ADJ
ftr-353	1454	9	circuit	circuit	NOUN
ftr-353	1454	10	’s	’s	PART
ftr-353	1454	11	narrow	narrow	ADJ
ftr-353	1454	12	interpretation	interpretation	NOUN
ftr-353	1454	13	of	of	ADP
ftr-353	1454	14	the	the	DET
ftr-353	1454	15	phrase	phrase	NOUN
ftr-353	1454	16	“	"	PUNCT
ftr-353	1454	17	in	in	ADP
ftr-353	1454	18	connection	connection	NOUN
ftr-353	1454	19	with	with	ADP
ftr-353	1454	20	”	"	PUNCT
ftr-353	1454	21	in	in	ADP
ftr-353	1454	22	fort	fort	PROPN
ftr-353	1454	23	howard	howard	PROPN
ftr-353	1454	24	corp	corp	PROPN
ftr-353	1454	25	.	.	PROPN
ftr-353	1455	1	v.	v.	PROPN
ftr-353	1455	2	commissioner	commissioner	PROPN
ftr-353	1455	3	,	,	PUNCT
ftr-353	1455	4	103	103	NUM
ftr-353	1455	5	t.c	t.c	PROPN
ftr-353	1455	6	.	.	PROPN
ftr-353	1455	7	345	345	NUM
ftr-353	1455	8	(	(	PUNCT
ftr-353	1455	9	1994	1994	NUM
ftr-353	1455	10	)	)	PUNCT
ftr-353	1455	11	,	,	PUNCT
ftr-353	1456	1	and	and	CCONJ
ftr-353	1456	2	did	do	VERB
ftr-353	1456	3	so	so	ADV
ftr-353	1456	4	again	again	ADV
ftr-353	1456	5	in	in	ADP
ftr-353	1456	6	ralston	ralston	PROPN
ftr-353	1456	7	purina	purina	PROPN
ftr-353	1456	8	.	.	PUNCT
ftr-353	1457	1	the	the	DET
ftr-353	1457	2	court	court	NOUN
ftr-353	1457	3	rejected	reject	VERB
ftr-353	1457	4	ralston	ralston	PROPN
ftr-353	1457	5	purina	purina	PROPN
ftr-353	1457	6	’s	’s	PART
ftr-353	1457	7	argument	argument	NOUN
ftr-353	1457	8	that	that	SCONJ
ftr-353	1457	9	because	because	SCONJ
ftr-353	1457	10	the	the	DET
ftr-353	1457	11	payments	payment	NOUN
ftr-353	1457	12	were	be	AUX
ftr-353	1457	13	an	an	DET
ftr-353	1457	14	applicable	applicable	ADJ
ftr-353	1457	15	dividend	dividend	NOUN
ftr-353	1457	16	under	under	ADP
ftr-353	1457	17	§	§	PROPN
ftr-353	1457	18	404(k	404(k	PROPN
ftr-353	1457	19	)	)	PUNCT
ftr-353	1457	20	,	,	PUNCT
ftr-353	1457	21	the	the	DET
ftr-353	1457	22	transaction	transaction	NOUN
ftr-353	1457	23	was	be	AUX
ftr-353	1457	24	excepted	except	VERB
ftr-353	1457	25	from	from	ADP
ftr-353	1457	26	the	the	DET
ftr-353	1457	27	application	application	NOUN
ftr-353	1457	28	of	of	ADP
ftr-353	1457	29	§	§	PROPN
ftr-353	1457	30	162(k	162(k	PROPN
ftr-353	1457	31	)	)	PUNCT
ftr-353	1457	32	under	under	ADP
ftr-353	1457	33	§	§	PROPN
ftr-353	1457	34	162(k)(2)(a)(ii	162(k)(2)(a)(ii	NUM
ftr-353	1457	35	)	)	PUNCT
ftr-353	1457	36	.	.	PUNCT
ftr-353	1458	1	the	the	DET
ftr-353	1458	2	tax	tax	NOUN
ftr-353	1458	3	court	court	NOUN
ftr-353	1458	4	reasoned	reason	VERB
ftr-353	1458	5	that	that	SCONJ
ftr-353	1458	6	the	the	DET
ftr-353	1458	7	entire	entire	ADJ
ftr-353	1458	8	transaction	transaction	NOUN
ftr-353	1458	9	potentially	potentially	ADV
ftr-353	1458	10	deductible	deductible	ADJ
ftr-353	1458	11	as	as	ADP
ftr-353	1458	12	an	an	DET
ftr-353	1458	13	applicable	applicable	ADJ
ftr-353	1458	14	dividend	dividend	NOUN
ftr-353	1458	15	under	under	ADP
ftr-353	1458	16	§	§	PROPN
ftr-353	1458	17	404(k	404(k	PROPN
ftr-353	1458	18	)	)	PUNCT
ftr-353	1458	19	—	—	PUNCT
ftr-353	1458	20	payment	payment	NOUN
ftr-353	1458	21	from	from	ADP
ftr-353	1458	22	the	the	DET
ftr-353	1458	23	corporation	corporation	NOUN
ftr-353	1458	24	to	to	ADP
ftr-353	1458	25	the	the	DET
ftr-353	1458	26	esop	esop	PROPN
ftr-353	1458	27	and	and	CCONJ
ftr-353	1458	28	the	the	DET
ftr-353	1458	29	distribution	distribution	NOUN
ftr-353	1458	30	to	to	ADP
ftr-353	1458	31	the	the	DET
ftr-353	1458	32	esop	esop	PROPN
ftr-353	1458	33	participants	participant	NOUN
ftr-353	1458	34	—	—	PUNCT
ftr-353	1458	35	must	must	AUX
ftr-353	1458	36	also	also	ADV
ftr-353	1458	37	pass	pass	VERB
ftr-353	1458	38	muster	muster	NOUN
ftr-353	1458	39	under	under	ADP
ftr-353	1458	40	§	§	PROPN
ftr-353	1458	41	162(k	162(k	PROPN
ftr-353	1458	42	)	)	PUNCT
ftr-353	1458	43	,	,	PUNCT
ftr-353	1458	44	and	and	CCONJ
ftr-353	1458	45	that	that	SCONJ
ftr-353	1458	46	the	the	DET
ftr-353	1458	47	‘	'	PUNCT
ftr-353	1458	48	otherwise	otherwise	ADV
ftr-353	1458	49	allowable	allowable	ADJ
ftr-353	1458	50	’	'	PUNCT
ftr-353	1458	51	deduction	deduction	NOUN
ftr-353	1458	52	was	be	AUX
ftr-353	1458	53	disallowed	disallow	VERB
ftr-353	1458	54	because	because	SCONJ
ftr-353	1458	55	the	the	DET
ftr-353	1458	56	payment	payment	NOUN
ftr-353	1458	57	was	be	AUX
ftr-353	1458	58	‘	'	PUNCT
ftr-353	1458	59	in	in	ADP
ftr-353	1458	60	connection	connection	NOUN
ftr-353	1458	61	with	with	ADP
ftr-353	1458	62	’	'	PUNCT
ftr-353	1458	63	a	a	DET
ftr-353	1458	64	repurchase	repurchase	NOUN
ftr-353	1458	65	of	of	ADP
ftr-353	1458	66	stock	stock	NOUN
ftr-353	1458	67	.	.	PUNCT
ftr-353	1459	1	(	(	PUNCT
ftr-353	1459	2	a	a	X
ftr-353	1459	3	)	)	PUNCT
ftr-353	1459	4	and	and	CCONJ
ftr-353	1459	5	the	the	DET
ftr-353	1459	6	third	third	ADJ
ftr-353	1459	7	circuit	circuit	NOUN
ftr-353	1459	8	agrees	agree	VERB
ftr-353	1459	9	with	with	ADP
ftr-353	1459	10	the	the	DET
ftr-353	1459	11	tax	tax	NOUN
ftr-353	1459	12	court	court	NOUN
ftr-353	1459	13	,	,	PUNCT
ftr-353	1459	14	not	not	PART
ftr-353	1459	15	with	with	ADP
ftr-353	1459	16	the	the	DET
ftr-353	1459	17	ninth	ninth	ADJ
ftr-353	1459	18	circuit	circuit	NOUN
ftr-353	1459	19	.	.	PUNCT
ftr-353	1460	1	conopco	conopco	PROPN
ftr-353	1460	2	,	,	PUNCT
ftr-353	1460	3	inc	inc	PROPN
ftr-353	1460	4	.	.	PROPN
ftr-353	1461	1	v.	v.	PROPN
ftr-353	1461	2	united	united	PROPN
ftr-353	1461	3	states	states	PROPN
ftr-353	1461	4	,	,	PUNCT
ftr-353	1461	5	572	572	NUM
ftr-353	1461	6	f.3d	f.3d	NUM
ftr-353	1461	7	162	162	NUM
ftr-353	1461	8	(	(	PUNCT
ftr-353	1461	9	3d	3d	PROPN
ftr-353	1461	10	cir	cir	NOUN
ftr-353	1461	11	.	.	PUNCT
ftr-353	1462	1	7/13/09	7/13/09	NOUN
ftr-353	1462	2	)	)	PUNCT
ftr-353	1462	3	,	,	PUNCT
ftr-353	1462	4	aff’g	aff’g	VERB
ftr-353	1462	5	100	100	NUM
ftr-353	1462	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	1462	7	2007	2007	NUM
ftr-353	1462	8	-	-	SYM
ftr-353	1462	9	5296	5296	NUM
ftr-353	1462	10	(	(	PUNCT
ftr-353	1462	11	d.	d.	PROPN
ftr-353	1462	12	n.j	n.j	PROPN
ftr-353	1462	13	.	.	PROPN
ftr-353	1462	14	7/18/07	7/18/07	NUM
ftr-353	1462	15	)	)	PUNCT
ftr-353	1462	16	.	.	PUNCT
ftr-353	1463	1	the	the	DET
ftr-353	1463	2	court	court	NOUN
ftr-353	1463	3	held	hold	VERB
ftr-353	1463	4	that	that	SCONJ
ftr-353	1463	5	assuming	assume	VERB
ftr-353	1463	6	that	that	SCONJ
ftr-353	1463	7	conopco	conopco	PROPN
ftr-353	1463	8	’s	’s	PART
ftr-353	1463	9	payments	payment	NOUN
ftr-353	1463	10	were	be	AUX
ftr-353	1463	11	applicable	applicable	ADJ
ftr-353	1463	12	dividends	dividend	NOUN
ftr-353	1463	13	under	under	ADP
ftr-353	1463	14	§	§	PROPN
ftr-353	1463	15	404(k)(1	404(k)(1	NOUN
ftr-353	1463	16	)	)	PUNCT
ftr-353	1463	17	—	—	PUNCT
ftr-353	1463	18	an	an	DET
ftr-353	1463	19	issue	issue	NOUN
ftr-353	1463	20	that	that	SCONJ
ftr-353	1463	21	it	it	PRON
ftr-353	1463	22	did	do	AUX
ftr-353	1463	23	not	not	PART
ftr-353	1463	24	reach	reach	VERB
ftr-353	1463	25	—	—	PUNCT
ftr-353	1463	26	“	"	PUNCT
ftr-353	1463	27	where	where	SCONJ
ftr-353	1463	28	a	a	DET
ftr-353	1463	29	corporation	corporation	NOUN
ftr-353	1463	30	makes	make	VERB
ftr-353	1463	31	payment	payment	NOUN
ftr-353	1463	32	to	to	ADP
ftr-353	1463	33	an	an	DET
ftr-353	1463	34	esop	esop	PROPN
ftr-353	1463	35	trust	trust	NOUN
ftr-353	1463	36	in	in	ADP
ftr-353	1463	37	redemption	redemption	NOUN
ftr-353	1463	38	of	of	ADP
ftr-353	1463	39	its	its	PRON
ftr-353	1463	40	stock	stock	NOUN
ftr-353	1463	41	,	,	PUNCT
ftr-353	1463	42	the	the	DET
ftr-353	1463	43	otherwise	otherwise	ADV
ftr-353	1463	44	allowable	allowable	ADJ
ftr-353	1463	45	§	§	PROPN
ftr-353	1463	46	404(k)(1	404(k)(1	NOUN
ftr-353	1463	47	)	)	PUNCT
ftr-353	1463	48	deduction	deduction	NOUN
ftr-353	1463	49	for	for	ADP
ftr-353	1463	50	an	an	DET
ftr-353	1463	51	applicable	applicable	ADJ
ftr-353	1463	52	dividend	dividend	NOUN
ftr-353	1463	53	inevitably	inevitably	ADV
ftr-353	1463	54	involves	involve	VERB
ftr-353	1463	55	an	an	DET
ftr-353	1463	56	‘	'	PUNCT
ftr-353	1463	57	amount	amount	NOUN
ftr-353	1463	58	paid	pay	VERB
ftr-353	1463	59	or	or	CCONJ
ftr-353	1463	60	incurred	incur	VERB
ftr-353	1463	61	by	by	ADP
ftr-353	1463	62	a	a	DET
ftr-353	1463	63	corporation	corporation	NOUN
ftr-353	1463	64	in	in	ADP
ftr-353	1463	65	connection	connection	NOUN
ftr-353	1463	66	with	with	ADP
ftr-353	1463	67	the	the	DET
ftr-353	1463	68	reacquisition	reacquisition	NOUN
ftr-353	1463	69	of	of	ADP
ftr-353	1463	70	its	its	PRON
ftr-353	1463	71	stock	stock	NOUN
ftr-353	1463	72	’	'	PUNCT
ftr-353	1463	73	and	and	CCONJ
ftr-353	1463	74	is	be	AUX
ftr-353	1463	75	therefore	therefore	ADV
ftr-353	1463	76	barred	bar	VERB
ftr-353	1463	77	by	by	ADP
ftr-353	1463	78	§	§	PROPN
ftr-353	1463	79	162(k)(1	162(k)(1	PROPN
ftr-353	1463	80	)	)	PUNCT
ftr-353	1463	81	.	.	PUNCT
ftr-353	1463	82	”	"	PUNCT
ftr-353	1464	1	(	(	PUNCT
ftr-353	1464	2	b	b	X
ftr-353	1464	3	)	)	PUNCT
ftr-353	1464	4	the	the	DET
ftr-353	1464	5	dog	dog	NOUN
ftr-353	1464	6	food	food	NOUN
ftr-353	1464	7	corporation	corporation	NOUN
ftr-353	1464	8	precedent	precedent	NOUN
ftr-353	1464	9	was	be	AUX
ftr-353	1464	10	n’t	not	PART
ftr-353	1464	11	the	the	DET
ftr-353	1464	12	people	people	NOUN
ftr-353	1464	13	’s	’s	PART
ftr-353	1464	14	food	food	NOUN
ftr-353	1464	15	corporation	corporation	NOUN
ftr-353	1464	16	’s	’s	PART
ftr-353	1464	17	best	good	ADJ
ftr-353	1464	18	friend	friend	NOUN
ftr-353	1464	19	.	.	PUNCT
ftr-353	1465	1	general	general	ADJ
ftr-353	1465	2	mills	mills	PROPN
ftr-353	1465	3	v.	v.	ADP
ftr-353	1465	4	united	united	PROPN
ftr-353	1465	5	states	states	PROPN
ftr-353	1465	6	,	,	PUNCT
ftr-353	1465	7	554	554	NUM
ftr-353	1465	8	f.3d	f.3d	NUM
ftr-353	1465	9	727	727	NUM
ftr-353	1465	10	(	(	PUNCT
ftr-353	1465	11	8th	8th	ADJ
ftr-353	1465	12	cir	cir	NOUN
ftr-353	1465	13	.	.	PUNCT
ftr-353	1465	14	1/26/09	1/26/09	NUM
ftr-353	1465	15	)	)	PUNCT
ftr-353	1465	16	.	.	PUNCT
ftr-353	1466	1	general	general	ADJ
ftr-353	1466	2	mills	mill	NOUN
ftr-353	1466	3	claimed	claim	VERB
ftr-353	1466	4	a	a	DET
ftr-353	1466	5	deduction	deduction	NOUN
ftr-353	1466	6	under	under	ADP
ftr-353	1466	7	§	§	PROPN
ftr-353	1466	8	404(k	404(k	PROPN
ftr-353	1466	9	)	)	PUNCT
ftr-353	1466	10	for	for	ADP
ftr-353	1466	11	payments	payment	NOUN
ftr-353	1466	12	made	make	VERB
ftr-353	1466	13	to	to	ADP
ftr-353	1466	14	its	its	PRON
ftr-353	1466	15	esop	esop	NOUN
ftr-353	1466	16	in	in	ADP
ftr-353	1466	17	redemption	redemption	NOUN
ftr-353	1466	18	of	of	ADP
ftr-353	1466	19	general	general	ADJ
ftr-353	1466	20	mills	mill	NOUN
ftr-353	1466	21	stock	stock	NOUN
ftr-353	1466	22	owned	own	VERB
ftr-353	1466	23	by	by	ADP
ftr-353	1466	24	the	the	DET
ftr-353	1466	25	esop	esop	PROPN
ftr-353	1466	26	to	to	PART
ftr-353	1466	27	fund	fund	VERB
ftr-353	1466	28	distributions	distribution	NOUN
ftr-353	1466	29	to	to	ADP
ftr-353	1466	30	employees	employee	NOUN
ftr-353	1466	31	terminating	terminate	VERB
ftr-353	1466	32	participation	participation	NOUN
ftr-353	1466	33	in	in	ADP
ftr-353	1466	34	the	the	DET
ftr-353	1466	35	esop	esop	PROPN
ftr-353	1466	36	.	.	PUNCT
ftr-353	1467	1	in	in	ADP
ftr-353	1467	2	a	a	DET
ftr-353	1467	3	very	very	ADV
ftr-353	1467	4	brief	brief	ADJ
ftr-353	1467	5	opinion	opinion	NOUN
ftr-353	1467	6	,	,	PUNCT
ftr-353	1467	7	the	the	DET
ftr-353	1467	8	court	court	NOUN
ftr-353	1467	9	(	(	PUNCT
ftr-353	1467	10	judge	judge	PROPN
ftr-353	1467	11	benton	benton	PROPN
ftr-353	1467	12	)	)	PUNCT
ftr-353	1467	13	held	hold	VERB
ftr-353	1467	14	that	that	SCONJ
ftr-353	1467	15	§	§	PROPN
ftr-353	1467	16	162(k	162(k	NOUN
ftr-353	1467	17	)	)	PUNCT
ftr-353	1467	18	barred	bar	VERB
ftr-353	1467	19	the	the	DET
ftr-353	1467	20	deduction	deduction	NOUN
ftr-353	1467	21	for	for	ADP
ftr-353	1467	22	the	the	DET
ftr-353	1467	23	“	"	PUNCT
ftr-353	1467	24	applicable	applicable	ADJ
ftr-353	1467	25	dividend	dividend	NOUN
ftr-353	1467	26	”	"	PUNCT
ftr-353	1467	27	otherwise	otherwise	ADV
ftr-353	1467	28	allowable	allowable	ADJ
ftr-353	1467	29	under	under	ADP
ftr-353	1467	30	§	§	PROPN
ftr-353	1467	31	404(k	404(k	PROPN
ftr-353	1467	32	)	)	PUNCT
ftr-353	1467	33	.	.	PUNCT
ftr-353	1468	1	the	the	DET
ftr-353	1468	2	court	court	NOUN
ftr-353	1468	3	followed	follow	VERB
ftr-353	1468	4	the	the	DET
ftr-353	1468	5	tax	tax	NOUN
ftr-353	1468	6	court	court	NOUN
ftr-353	1468	7	’s	’s	PART
ftr-353	1468	8	decision	decision	NOUN
ftr-353	1468	9	in	in	ADP
ftr-353	1468	10	ralston	ralston	PROPN
ftr-353	1468	11	purina	purina	PROPN
ftr-353	1468	12	co.	co.	PROPN
ftr-353	1469	1	v.	v.	PROPN
ftr-353	1469	2	commissioner	commissioner	PROPN
ftr-353	1469	3	,	,	PUNCT
ftr-353	1469	4	131	131	NUM
ftr-353	1469	5	t.c	t.c	PROPN
ftr-353	1469	6	.	.	PROPN
ftr-353	1469	7	29	29	NUM
ftr-353	1469	8	(	(	PUNCT
ftr-353	1469	9	9/10/08	9/10/08	NUM
ftr-353	1469	10	)	)	PUNCT
ftr-353	1469	11	,	,	PUNCT
ftr-353	1470	1	and	and	CCONJ
ftr-353	1471	1	refused	refuse	VERB
ftr-353	1471	2	to	to	PART
ftr-353	1471	3	follow	follow	VERB
ftr-353	1471	4	the	the	DET
ftr-353	1471	5	contrary	contrary	ADJ
ftr-353	1471	6	opinion	opinion	NOUN
ftr-353	1471	7	in	in	ADP
ftr-353	1471	8	boise	boise	PROPN
ftr-353	1471	9	cascade	cascade	PROPN
ftr-353	1471	10	corp	corp	PROPN
ftr-353	1471	11	.	.	PROPN
ftr-353	1472	1	v.	v.	PROPN
ftr-353	1472	2	united	united	PROPN
ftr-353	1472	3	states	states	PROPN
ftr-353	1472	4	,	,	PUNCT
ftr-353	1472	5	329	329	NUM
ftr-353	1472	6	f.3d	f.3d	NUM
ftr-353	1472	7	751	751	NUM
ftr-353	1472	8	(	(	PUNCT
ftr-353	1472	9	9th	9th	ADJ
ftr-353	1472	10	cir	cir	NOUN
ftr-353	1472	11	.	.	PROPN
ftr-353	1472	12	2003	2003	NUM
ftr-353	1472	13	)	)	PUNCT
ftr-353	1473	1	,	,	PUNCT
ftr-353	1473	2	because	because	SCONJ
ftr-353	1473	3	it	it	PRON
ftr-353	1473	4	disagreed	disagree	VERB
ftr-353	1473	5	with	with	ADP
ftr-353	1473	6	the	the	DET
ftr-353	1473	7	reasoning	reasoning	NOUN
ftr-353	1473	8	of	of	ADP
ftr-353	1473	9	boise	boise	PROPN
ftr-353	1473	10	cascade	cascade	NOUN
ftr-353	1473	11	.	.	PUNCT
ftr-353	1474	1	2	2	X
ftr-353	1474	2	.	.	X
ftr-353	1474	3	every	every	DET
ftr-353	1474	4	share	share	NOUN
ftr-353	1474	5	of	of	ADP
ftr-353	1474	6	stock	stock	NOUN
ftr-353	1474	7	is	be	AUX
ftr-353	1474	8	a	a	DET
ftr-353	1474	9	separate	separate	ADJ
ftr-353	1474	10	item	item	NOUN
ftr-353	1474	11	of	of	ADP
ftr-353	1474	12	property	property	NOUN
ftr-353	1474	13	and	and	CCONJ
ftr-353	1474	14	the	the	DET
ftr-353	1474	15	results	result	NOUN
ftr-353	1474	16	of	of	ADP
ftr-353	1474	17	(	(	PUNCT
ftr-353	1474	18	almost	almost	ADV
ftr-353	1474	19	)	)	PUNCT
ftr-353	1474	20	every	every	DET
ftr-353	1474	21	subchapter	subchapter	NOUN
ftr-353	1474	22	c	c	NOUN
ftr-353	1474	23	transaction	transaction	NOUN
ftr-353	1474	24	should	should	AUX
ftr-353	1474	25	be	be	AUX
ftr-353	1474	26	determined	determine	VERB
ftr-353	1474	27	with	with	ADP
ftr-353	1474	28	respect	respect	NOUN
ftr-353	1474	29	to	to	ADP
ftr-353	1474	30	the	the	DET
ftr-353	1474	31	consideration	consideration	NOUN
ftr-353	1474	32	received	receive	VERB
ftr-353	1474	33	in	in	ADP
ftr-353	1474	34	regard	regard	NOUN
ftr-353	1474	35	to	to	ADP
ftr-353	1474	36	each	each	DET
ftr-353	1474	37	share	share	NOUN
ftr-353	1474	38	.	.	PUNCT
ftr-353	1475	1	reg-143686	reg-143686	PROPN
ftr-353	1475	2	-	-	PUNCT
ftr-353	1475	3	07	07	NUM
ftr-353	1475	4	,	,	PUNCT
ftr-353	1475	5	the	the	DET
ftr-353	1475	6	allocation	allocation	NOUN
ftr-353	1475	7	of	of	ADP
ftr-353	1475	8	consideration	consideration	NOUN
ftr-353	1475	9	and	and	CCONJ
ftr-353	1475	10	allocation	allocation	NOUN
ftr-353	1475	11	and	and	CCONJ
ftr-353	1475	12	recovery	recovery	NOUN
ftr-353	1475	13	of	of	ADP
ftr-353	1475	14	basis	basis	NOUN
ftr-353	1475	15	in	in	ADP
ftr-353	1475	16	transactions	transaction	NOUN
ftr-353	1475	17	involving	involve	VERB
ftr-353	1475	18	corporate	corporate	ADJ
ftr-353	1475	19	stock	stock	NOUN
ftr-353	1475	20	or	or	CCONJ
ftr-353	1475	21	securities	security	NOUN
ftr-353	1475	22	,	,	PUNCT
ftr-353	1476	1	74	74	NUM
ftr-353	1476	2	f.r	f.r	NOUN
ftr-353	1476	3	.	.	PROPN
ftr-353	1476	4	3509	3509	NUM
ftr-353	1476	5	(	(	PUNCT
ftr-353	1476	6	1/21/09	1/21/09	NUM
ftr-353	1476	7	)	)	PUNCT
ftr-353	1476	8	.	.	PUNCT
ftr-353	1477	1	the	the	DET
ftr-353	1477	2	treasury	treasury	PROPN
ftr-353	1477	3	and	and	CCONJ
ftr-353	1477	4	irs	irs	PROPN
ftr-353	1477	5	have	have	AUX
ftr-353	1477	6	published	publish	VERB
ftr-353	1477	7	proposed	propose	VERB
ftr-353	1477	8	regulations	regulation	NOUN
ftr-353	1477	9	under	under	ADP
ftr-353	1477	10	§	§	PROPN
ftr-353	1477	11	§	§	PROPN
ftr-353	1477	12	301	301	NUM
ftr-353	1477	13	,	,	PUNCT
ftr-353	1477	14	302	302	NUM
ftr-353	1477	15	,	,	PUNCT
ftr-353	1477	16	304	304	NUM
ftr-353	1477	17	,	,	PUNCT
ftr-353	1477	18	351	351	NUM
ftr-353	1477	19	,	,	PUNCT
ftr-353	1477	20	354	354	NUM
ftr-353	1477	21	,	,	PUNCT
ftr-353	1477	22	356	356	NUM
ftr-353	1477	23	,	,	PUNCT
ftr-353	1477	24	358	358	NUM
ftr-353	1477	25	,	,	PUNCT
ftr-353	1477	26	2010	2010	NUM
ftr-353	1477	27	]	]	PUNCT
ftr-353	1477	28	recent	recent	ADJ
ftr-353	1477	29	developments	development	NOUN
ftr-353	1477	30	in	in	ADP
ftr-353	1477	31	federal	federal	ADJ
ftr-353	1477	32	income	income	NOUN
ftr-353	1477	33	taxation	taxation	NOUN
ftr-353	1477	34	154	154	NUM
ftr-353	1477	35	368	368	NUM
ftr-353	1477	36	,	,	PUNCT
ftr-353	1477	37	861	861	NUM
ftr-353	1477	38	,	,	PUNCT
ftr-353	1477	39	1001	1001	NUM
ftr-353	1477	40	,	,	PUNCT
ftr-353	1477	41	and	and	CCONJ
ftr-353	1477	42	1016	1016	NUM
ftr-353	1477	43	regarding	regard	VERB
ftr-353	1477	44	the	the	DET
ftr-353	1477	45	recovery	recovery	NOUN
ftr-353	1477	46	of	of	ADP
ftr-353	1477	47	stock	stock	NOUN
ftr-353	1477	48	basis	basis	NOUN
ftr-353	1477	49	in	in	ADP
ftr-353	1477	50	(	(	PUNCT
ftr-353	1477	51	1	1	X
ftr-353	1477	52	)	)	PUNCT
ftr-353	1477	53	§	§	NOUN
ftr-353	1477	54	301	301	NUM
ftr-353	1477	55	distributions	distribution	NOUN
ftr-353	1477	56	and	and	CCONJ
ftr-353	1477	57	transactions	transaction	NOUN
ftr-353	1477	58	that	that	PRON
ftr-353	1477	59	are	be	AUX
ftr-353	1477	60	treated	treat	VERB
ftr-353	1477	61	as	as	ADP
ftr-353	1477	62	§	§	PROPN
ftr-353	1477	63	301	301	NUM
ftr-353	1477	64	distributions	distribution	NOUN
ftr-353	1477	65	,	,	PUNCT
ftr-353	1477	66	and	and	CCONJ
ftr-353	1477	67	(	(	PUNCT
ftr-353	1477	68	2	2	X
ftr-353	1477	69	)	)	PUNCT
ftr-353	1477	70	sale	sale	NOUN
ftr-353	1477	71	and	and	CCONJ
ftr-353	1477	72	exchange	exchange	NOUN
ftr-353	1477	73	transactions	transaction	NOUN
ftr-353	1477	74	to	to	PART
ftr-353	1477	75	which	which	PRON
ftr-353	1477	76	§	§	PROPN
ftr-353	1477	77	302(a	302(a	PROPN
ftr-353	1477	78	)	)	PUNCT
ftr-353	1477	79	applies	apply	VERB
ftr-353	1477	80	(	(	PUNCT
ftr-353	1477	81	including	include	VERB
ftr-353	1477	82	certain	certain	ADJ
ftr-353	1477	83	aspects	aspect	NOUN
ftr-353	1477	84	of	of	ADP
ftr-353	1477	85	reorganization	reorganization	NOUN
ftr-353	1477	86	exchanges	exchange	NOUN
ftr-353	1477	87	)	)	PUNCT
ftr-353	1477	88	.	.	PUNCT
ftr-353	1478	1	the	the	DET
ftr-353	1478	2	proposed	propose	VERB
ftr-353	1478	3	regulations	regulation	NOUN
ftr-353	1478	4	also	also	ADV
ftr-353	1478	5	provide	provide	VERB
ftr-353	1478	6	the	the	DET
ftr-353	1478	7	method	method	NOUN
ftr-353	1478	8	for	for	ADP
ftr-353	1478	9	determining	determine	VERB
ftr-353	1478	10	gain	gain	NOUN
ftr-353	1478	11	realized	realize	VERB
ftr-353	1478	12	under	under	ADP
ftr-353	1478	13	§	§	PROPN
ftr-353	1478	14	356	356	NUM
ftr-353	1478	15	and	and	CCONJ
ftr-353	1478	16	make	make	VERB
ftr-353	1478	17	a	a	DET
ftr-353	1478	18	number	number	NOUN
ftr-353	1478	19	of	of	ADP
ftr-353	1478	20	clarifying	clarify	VERB
ftr-353	1478	21	,	,	PUNCT
ftr-353	1478	22	but	but	CCONJ
ftr-353	1478	23	nonsubstantive	nonsubstantive	ADJ
ftr-353	1478	24	,	,	PUNCT
ftr-353	1478	25	modifications	modification	NOUN
ftr-353	1478	26	to	to	ADP
ftr-353	1478	27	the	the	DET
ftr-353	1478	28	rules	rule	NOUN
ftr-353	1478	29	for	for	ADP
ftr-353	1478	30	determining	determine	VERB
ftr-353	1478	31	stock	stock	NOUN
ftr-353	1478	32	basis	basis	NOUN
ftr-353	1478	33	under	under	ADP
ftr-353	1478	34	§	§	PROPN
ftr-353	1478	35	358	358	NUM
ftr-353	1478	36	resulting	result	VERB
ftr-353	1478	37	from	from	ADP
ftr-353	1478	38	a	a	DET
ftr-353	1478	39	reorganization	reorganization	NOUN
ftr-353	1478	40	.	.	PUNCT
ftr-353	1479	1	the	the	DET
ftr-353	1479	2	core	core	NOUN
ftr-353	1479	3	principal	principal	NOUN
ftr-353	1479	4	underlying	underlie	VERB
ftr-353	1479	5	the	the	DET
ftr-353	1479	6	rules	rule	NOUN
ftr-353	1479	7	is	be	AUX
ftr-353	1479	8	that	that	SCONJ
ftr-353	1479	9	each	each	DET
ftr-353	1479	10	share	share	NOUN
ftr-353	1479	11	of	of	ADP
ftr-353	1479	12	stock	stock	NOUN
ftr-353	1479	13	is	be	AUX
ftr-353	1479	14	a	a	DET
ftr-353	1479	15	separate	separate	ADJ
ftr-353	1479	16	unit	unit	NOUN
ftr-353	1479	17	of	of	ADP
ftr-353	1479	18	property	property	NOUN
ftr-353	1479	19	that	that	PRON
ftr-353	1479	20	can	can	AUX
ftr-353	1479	21	be	be	AUX
ftr-353	1479	22	sold	sell	VERB
ftr-353	1479	23	or	or	CCONJ
ftr-353	1479	24	exchanged	exchange	VERB
ftr-353	1479	25	and	and	CCONJ
ftr-353	1479	26	the	the	DET
ftr-353	1479	27	results	result	NOUN
ftr-353	1479	28	of	of	ADP
ftr-353	1479	29	a	a	DET
ftr-353	1479	30	transaction	transaction	NOUN
ftr-353	1479	31	should	should	AUX
ftr-353	1479	32	be	be	AUX
ftr-353	1479	33	determined	determine	VERB
ftr-353	1479	34	with	with	ADP
ftr-353	1479	35	respect	respect	NOUN
ftr-353	1479	36	to	to	ADP
ftr-353	1479	37	the	the	DET
ftr-353	1479	38	consideration	consideration	NOUN
ftr-353	1479	39	received	receive	VERB
ftr-353	1479	40	in	in	ADP
ftr-353	1479	41	regard	regard	NOUN
ftr-353	1479	42	to	to	ADP
ftr-353	1479	43	each	each	DET
ftr-353	1479	44	share	share	NOUN
ftr-353	1479	45	.	.	PUNCT
ftr-353	1480	1	•	•	NUM
ftr-353	1480	2	section	section	NOUN
ftr-353	1480	3	301	301	NUM
ftr-353	1480	4	distributions	distribution	NOUN
ftr-353	1480	5	—	—	PUNCT
ftr-353	1480	6	a	a	DET
ftr-353	1480	7	§	§	ADJ
ftr-353	1480	8	301	301	NUM
ftr-353	1480	9	distribution	distribution	NOUN
ftr-353	1480	10	is	be	AUX
ftr-353	1480	11	received	receive	VERB
ftr-353	1480	12	on	on	ADP
ftr-353	1480	13	a	a	DET
ftr-353	1480	14	pro	pro	ADJ
ftr-353	1480	15	rata	rata	NOUN
ftr-353	1480	16	,	,	PUNCT
ftr-353	1480	17	share	share	NOUN
ftr-353	1480	18	-	-	PUNCT
ftr-353	1480	19	by	by	ADP
ftr-353	1480	20	-	-	PUNCT
ftr-353	1480	21	share	share	NOUN
ftr-353	1480	22	basis	basis	NOUN
ftr-353	1480	23	with	with	ADP
ftr-353	1480	24	respect	respect	NOUN
ftr-353	1480	25	to	to	ADP
ftr-353	1480	26	the	the	DET
ftr-353	1480	27	class	class	NOUN
ftr-353	1480	28	of	of	ADP
ftr-353	1480	29	stock	stock	NOUN
ftr-353	1480	30	upon	upon	SCONJ
ftr-353	1480	31	which	which	PRON
ftr-353	1480	32	the	the	DET
ftr-353	1480	33	distribution	distribution	NOUN
ftr-353	1480	34	is	be	AUX
ftr-353	1480	35	made	make	VERB
ftr-353	1480	36	.	.	PUNCT
ftr-353	1481	1	prop	prop	NOUN
ftr-353	1481	2	.	.	PUNCT
ftr-353	1482	1	reg	reg	PROPN
ftr-353	1482	2	.	.	PUNCT
ftr-353	1483	1	§	§	PROPN
ftr-353	1483	2	1.301	1.301	NUM
ftr-353	1483	3	-	-	SYM
ftr-353	1483	4	2	2	NUM
ftr-353	1483	5	.	.	PUNCT
ftr-353	1484	1	a	a	DET
ftr-353	1484	2	distribution	distribution	NOUN
ftr-353	1484	3	that	that	PRON
ftr-353	1484	4	is	be	AUX
ftr-353	1484	5	not	not	PART
ftr-353	1484	6	a	a	DET
ftr-353	1484	7	dividend	dividend	NOUN
ftr-353	1484	8	under	under	ADP
ftr-353	1484	9	§	§	PROPN
ftr-353	1484	10	§	§	PROPN
ftr-353	1484	11	301(c)(1	301(c)(1	PROPN
ftr-353	1484	12	)	)	PUNCT
ftr-353	1484	13	and	and	CCONJ
ftr-353	1484	14	316	316	NUM
ftr-353	1484	15	can	can	AUX
ftr-353	1484	16	result	result	VERB
ftr-353	1484	17	in	in	ADP
ftr-353	1484	18	gain	gain	NOUN
ftr-353	1484	19	with	with	ADP
ftr-353	1484	20	respect	respect	NOUN
ftr-353	1484	21	to	to	ADP
ftr-353	1484	22	some	some	DET
ftr-353	1484	23	shares	share	NOUN
ftr-353	1484	24	of	of	ADP
ftr-353	1484	25	a	a	DET
ftr-353	1484	26	class	class	NOUN
ftr-353	1484	27	while	while	SCONJ
ftr-353	1484	28	other	other	ADJ
ftr-353	1484	29	shares	share	NOUN
ftr-353	1484	30	have	have	VERB
ftr-353	1484	31	unrecovered	unrecovered	ADJ
ftr-353	1484	32	basis	basis	NOUN
ftr-353	1484	33	.	.	PUNCT
ftr-353	1485	1	(	(	PUNCT
ftr-353	1485	2	this	this	PRON
ftr-353	1485	3	is	be	AUX
ftr-353	1485	4	consistent	consistent	ADJ
ftr-353	1485	5	with	with	ADP
ftr-353	1485	6	the	the	DET
ftr-353	1485	7	holding	holding	NOUN
ftr-353	1485	8	in	in	ADP
ftr-353	1485	9	johnson	johnson	PROPN
ftr-353	1485	10	v.	v.	PROPN
ftr-353	1485	11	united	united	PROPN
ftr-353	1485	12	states	states	PROPN
ftr-353	1485	13	,	,	PUNCT
ftr-353	1485	14	435	435	NUM
ftr-353	1485	15	f.2d	f.2d	NOUN
ftr-353	1485	16	1257	1257	NUM
ftr-353	1485	17	(	(	PUNCT
ftr-353	1485	18	4th	4th	ADJ
ftr-353	1485	19	cir	cir	NOUN
ftr-353	1485	20	.	.	PROPN
ftr-353	1485	21	1971	1971	NUM
ftr-353	1485	22	)	)	PUNCT
ftr-353	1485	23	.	.	PUNCT
ftr-353	1485	24	)	)	PUNCT
ftr-353	1486	1	•	•	NUM
ftr-353	1486	2	dividend	dividend	NOUN
ftr-353	1486	3	equivalent	equivalent	ADJ
ftr-353	1486	4	redemptions	redemption	NOUN
ftr-353	1486	5	—	—	PUNCT
ftr-353	1486	6	the	the	DET
ftr-353	1486	7	same	same	ADJ
ftr-353	1486	8	basis	basis	NOUN
ftr-353	1486	9	recovery	recovery	NOUN
ftr-353	1486	10	rules	rule	NOUN
ftr-353	1486	11	that	that	PRON
ftr-353	1486	12	apply	apply	VERB
ftr-353	1486	13	to	to	ADP
ftr-353	1486	14	§	§	PROPN
ftr-353	1486	15	301	301	NUM
ftr-353	1486	16	distributions	distribution	NOUN
ftr-353	1486	17	apply	apply	VERB
ftr-353	1486	18	to	to	ADP
ftr-353	1486	19	redemptions	redemption	NOUN
ftr-353	1486	20	that	that	PRON
ftr-353	1486	21	do	do	AUX
ftr-353	1486	22	not	not	PART
ftr-353	1486	23	qualify	qualify	VERB
ftr-353	1486	24	under	under	ADP
ftr-353	1486	25	§	§	PROPN
ftr-353	1486	26	302(a	302(a	PROPN
ftr-353	1486	27	)	)	PUNCT
ftr-353	1486	28	and	and	CCONJ
ftr-353	1486	29	(	(	PUNCT
ftr-353	1486	30	b	b	NOUN
ftr-353	1486	31	)	)	PUNCT
ftr-353	1486	32	(	(	PUNCT
ftr-353	1486	33	“	"	PUNCT
ftr-353	1486	34	dividend	dividend	NOUN
ftr-353	1486	35	-	-	PUNCT
ftr-353	1486	36	equivalent	equivalent	ADJ
ftr-353	1486	37	redemptions	redemption	NOUN
ftr-353	1486	38	”	"	PUNCT
ftr-353	1486	39	)	)	PUNCT
ftr-353	1486	40	and	and	CCONJ
ftr-353	1486	41	§	§	PROPN
ftr-353	1486	42	304	304	NUM
ftr-353	1486	43	transactions	transaction	NOUN
ftr-353	1486	44	that	that	PRON
ftr-353	1486	45	are	be	AUX
ftr-353	1486	46	taxed	tax	VERB
ftr-353	1486	47	under	under	ADP
ftr-353	1486	48	§	§	PROPN
ftr-353	1486	49	301	301	NUM
ftr-353	1486	50	.	.	PUNCT
ftr-353	1487	1	prop	prop	NOUN
ftr-353	1487	2	.	.	PUNCT
ftr-353	1488	1	reg	reg	PROPN
ftr-353	1488	2	.	.	PUNCT
ftr-353	1489	1	§	§	PROPN
ftr-353	1489	2	§	§	PROPN
ftr-353	1489	3	1.302	1.302	NUM
ftr-353	1489	4	-	-	SYM
ftr-353	1489	5	5(a	5(a	NUM
ftr-353	1489	6	)	)	PUNCT
ftr-353	1489	7	,	,	PUNCT
ftr-353	1489	8	1.304	1.304	NUM
ftr-353	1489	9	-	-	SYM
ftr-353	1489	10	2	2	NUM
ftr-353	1489	11	.	.	PUNCT
ftr-353	1490	1	a	a	DET
ftr-353	1490	2	dividend	dividend	NOUN
ftr-353	1490	3	equivalent	equivalent	ADJ
ftr-353	1490	4	redemption	redemption	NOUN
ftr-353	1490	5	results	result	NOUN
ftr-353	1490	6	in	in	ADP
ftr-353	1490	7	a	a	DET
ftr-353	1490	8	pro	pro	ADJ
ftr-353	1490	9	rata	rata	NOUN
ftr-353	1490	10	,	,	PUNCT
ftr-353	1490	11	share	share	NOUN
ftr-353	1490	12	-	-	PUNCT
ftr-353	1490	13	by	by	ADP
ftr-353	1490	14	-	-	PUNCT
ftr-353	1490	15	share	share	NOUN
ftr-353	1490	16	distribution	distribution	NOUN
ftr-353	1490	17	to	to	ADP
ftr-353	1490	18	all	all	DET
ftr-353	1490	19	shares	share	NOUN
ftr-353	1490	20	of	of	ADP
ftr-353	1490	21	the	the	DET
ftr-353	1490	22	redeemed	redeem	VERB
ftr-353	1490	23	class	class	NOUN
ftr-353	1490	24	held	hold	VERB
ftr-353	1490	25	by	by	ADP
ftr-353	1490	26	the	the	DET
ftr-353	1490	27	redeemed	redeem	VERB
ftr-353	1490	28	shareholder	shareholder	NOUN
ftr-353	1490	29	immediately	immediately	ADV
ftr-353	1490	30	before	before	ADP
ftr-353	1490	31	the	the	DET
ftr-353	1490	32	redemption	redemption	NOUN
ftr-353	1490	33	.	.	PUNCT
ftr-353	1491	1	the	the	DET
ftr-353	1491	2	term	term	NOUN
ftr-353	1491	3	“	"	PUNCT
ftr-353	1491	4	redeemed	redeem	VERB
ftr-353	1491	5	class	class	NOUN
ftr-353	1491	6	”	"	PUNCT
ftr-353	1491	7	means	mean	VERB
ftr-353	1491	8	all	all	PRON
ftr-353	1491	9	of	of	ADP
ftr-353	1491	10	the	the	DET
ftr-353	1491	11	shares	share	NOUN
ftr-353	1491	12	of	of	ADP
ftr-353	1491	13	that	that	DET
ftr-353	1491	14	class	class	NOUN
ftr-353	1491	15	held	hold	VERB
ftr-353	1491	16	by	by	ADP
ftr-353	1491	17	the	the	DET
ftr-353	1491	18	redeemed	redeem	VERB
ftr-353	1491	19	shareholder	shareholder	NOUN
ftr-353	1491	20	.	.	PUNCT
ftr-353	1492	1	only	only	ADV
ftr-353	1492	2	the	the	DET
ftr-353	1492	3	basis	basis	NOUN
ftr-353	1492	4	of	of	ADP
ftr-353	1492	5	shares	share	NOUN
ftr-353	1492	6	of	of	ADP
ftr-353	1492	7	the	the	DET
ftr-353	1492	8	redeemed	redeem	VERB
ftr-353	1492	9	class	class	NOUN
ftr-353	1492	10	may	may	AUX
ftr-353	1492	11	be	be	AUX
ftr-353	1492	12	reduced	reduce	VERB
ftr-353	1492	13	before	before	SCONJ
ftr-353	1492	14	gain	gain	NOUN
ftr-353	1492	15	is	be	AUX
ftr-353	1492	16	realized	realize	VERB
ftr-353	1492	17	.	.	PUNCT
ftr-353	1493	1	dividend	dividend	NOUN
ftr-353	1493	2	equivalent	equivalent	ADJ
ftr-353	1493	3	redemptions	redemption	NOUN
ftr-353	1493	4	can	can	AUX
ftr-353	1493	5	produce	produce	VERB
ftr-353	1493	6	gain	gain	NOUN
ftr-353	1493	7	with	with	ADP
ftr-353	1493	8	respect	respect	NOUN
ftr-353	1493	9	to	to	ADP
ftr-353	1493	10	some	some	DET
ftr-353	1493	11	shares	share	NOUN
ftr-353	1493	12	while	while	SCONJ
ftr-353	1493	13	other	other	ADJ
ftr-353	1493	14	shares	share	NOUN
ftr-353	1493	15	have	have	VERB
ftr-353	1493	16	unrecovered	unrecovered	ADJ
ftr-353	1493	17	basis	basis	NOUN
ftr-353	1493	18	.	.	PUNCT
ftr-353	1494	1	•	•	NUM
ftr-353	1494	2	basis	basis	NOUN
ftr-353	1494	3	adjustments	adjustment	NOUN
ftr-353	1494	4	in	in	ADP
ftr-353	1494	5	dividend	dividend	NOUN
ftr-353	1494	6	equivalent	equivalent	ADJ
ftr-353	1494	7	redemptions	redemption	NOUN
ftr-353	1494	8	if	if	SCONJ
ftr-353	1494	9	less	less	ADJ
ftr-353	1494	10	than	than	ADP
ftr-353	1494	11	all	all	PRON
ftr-353	1494	12	of	of	ADP
ftr-353	1494	13	the	the	DET
ftr-353	1494	14	shares	share	NOUN
ftr-353	1494	15	of	of	ADP
ftr-353	1494	16	a	a	DET
ftr-353	1494	17	single	single	ADJ
ftr-353	1494	18	class	class	NOUN
ftr-353	1494	19	held	hold	VERB
ftr-353	1494	20	by	by	ADP
ftr-353	1494	21	the	the	DET
ftr-353	1494	22	taxpayer	taxpayer	NOUN
ftr-353	1494	23	are	be	AUX
ftr-353	1494	24	redeemed	redeem	VERB
ftr-353	1494	25	—	—	PUNCT
ftr-353	1494	26	if	if	SCONJ
ftr-353	1494	27	less	less	ADJ
ftr-353	1494	28	than	than	ADP
ftr-353	1494	29	all	all	PRON
ftr-353	1494	30	of	of	ADP
ftr-353	1494	31	the	the	DET
ftr-353	1494	32	shares	share	NOUN
ftr-353	1494	33	of	of	ADP
ftr-353	1494	34	a	a	DET
ftr-353	1494	35	class	class	NOUN
ftr-353	1494	36	of	of	ADP
ftr-353	1494	37	stock	stock	NOUN
ftr-353	1494	38	held	hold	VERB
ftr-353	1494	39	by	by	ADP
ftr-353	1494	40	the	the	DET
ftr-353	1494	41	taxpayer	taxpayer	NOUN
ftr-353	1494	42	are	be	AUX
ftr-353	1494	43	redeemed	redeem	VERB
ftr-353	1494	44	,	,	PUNCT
ftr-353	1494	45	the	the	DET
ftr-353	1494	46	redeemed	redeem	VERB
ftr-353	1494	47	shareholder	shareholder	NOUN
ftr-353	1494	48	is	be	AUX
ftr-353	1494	49	treated	treat	VERB
ftr-353	1494	50	as	as	ADP
ftr-353	1494	51	exchanging	exchange	VERB
ftr-353	1494	52	in	in	ADP
ftr-353	1494	53	a	a	DET
ftr-353	1494	54	tax	tax	NOUN
ftr-353	1494	55	-	-	PUNCT
ftr-353	1494	56	free	free	ADJ
ftr-353	1494	57	reorganization	reorganization	NOUN
ftr-353	1494	58	all	all	PRON
ftr-353	1494	59	of	of	ADP
ftr-353	1494	60	the	the	DET
ftr-353	1494	61	shares	share	NOUN
ftr-353	1494	62	in	in	ADP
ftr-353	1494	63	the	the	DET
ftr-353	1494	64	class	class	NOUN
ftr-353	1494	65	owned	own	VERB
ftr-353	1494	66	before	before	ADP
ftr-353	1494	67	the	the	DET
ftr-353	1494	68	redemption	redemption	NOUN
ftr-353	1494	69	for	for	ADP
ftr-353	1494	70	the	the	DET
ftr-353	1494	71	number	number	NOUN
ftr-353	1494	72	of	of	ADP
ftr-353	1494	73	shares	share	NOUN
ftr-353	1494	74	held	hold	VERB
ftr-353	1494	75	after	after	ADP
ftr-353	1494	76	the	the	DET
ftr-353	1494	77	redemption	redemption	NOUN
ftr-353	1494	78	transaction	transaction	NOUN
ftr-353	1494	79	.	.	PUNCT
ftr-353	1495	1	prop	prop	NOUN
ftr-353	1495	2	.	.	PUNCT
ftr-353	1496	1	reg	reg	PROPN
ftr-353	1496	2	.	.	PUNCT
ftr-353	1497	1	§	§	PROPN
ftr-353	1497	2	1.302	1.302	NUM
ftr-353	1497	3	-	-	SYM
ftr-353	1497	4	5(2	5(2	NUM
ftr-353	1497	5	)	)	PUNCT
ftr-353	1497	6	.	.	PUNCT
ftr-353	1498	1	reg	reg	NOUN
ftr-353	1498	2	.	.	PUNCT
ftr-353	1499	1	§	§	PROPN
ftr-353	1499	2	1.358	1.358	NUM
ftr-353	1499	3	-	-	SYM
ftr-353	1499	4	2	2	NUM
ftr-353	1499	5	applies	apply	VERB
ftr-353	1499	6	to	to	PART
ftr-353	1499	7	preserve	preserve	VERB
ftr-353	1499	8	the	the	DET
ftr-353	1499	9	basis	basis	NOUN
ftr-353	1499	10	of	of	ADP
ftr-353	1499	11	the	the	DET
ftr-353	1499	12	shares	share	NOUN
ftr-353	1499	13	in	in	ADP
ftr-353	1499	14	the	the	DET
ftr-353	1499	15	shareholder	shareholder	NOUN
ftr-353	1499	16	’s	’s	PART
ftr-353	1499	17	remaining	remain	VERB
ftr-353	1499	18	shares	share	NOUN
ftr-353	1499	19	.	.	PUNCT
ftr-353	1500	1	thus	thus	ADV
ftr-353	1500	2	,	,	PUNCT
ftr-353	1500	3	a	a	DET
ftr-353	1500	4	dividend	dividend	NOUN
ftr-353	1500	5	equivalent	equivalent	ADJ
ftr-353	1500	6	redemption	redemption	NOUN
ftr-353	1500	7	is	be	AUX
ftr-353	1500	8	generally	generally	ADV
ftr-353	1500	9	treated	treat	VERB
ftr-353	1500	10	in	in	ADP
ftr-353	1500	11	the	the	DET
ftr-353	1500	12	same	same	ADJ
ftr-353	1500	13	manner	manner	NOUN
ftr-353	1500	14	,	,	PUNCT
ftr-353	1500	15	and	and	CCONJ
ftr-353	1500	16	its	its	PRON
ftr-353	1500	17	results	result	NOUN
ftr-353	1500	18	are	be	AUX
ftr-353	1500	19	the	the	DET
ftr-353	1500	20	same	same	ADJ
ftr-353	1500	21	as	as	ADP
ftr-353	1500	22	,	,	PUNCT
ftr-353	1500	23	a	a	DET
ftr-353	1500	24	§	§	ADJ
ftr-353	1500	25	301	301	NUM
ftr-353	1500	26	distribution	distribution	NOUN
ftr-353	1500	27	in	in	ADP
ftr-353	1500	28	which	which	PRON
ftr-353	1500	29	no	no	DET
ftr-353	1500	30	shares	share	NOUN
ftr-353	1500	31	were	be	AUX
ftr-353	1500	32	cancelled	cancel	VERB
ftr-353	1500	33	.	.	PUNCT
ftr-353	1501	1	•	•	NUM
ftr-353	1501	2	example	example	NOUN
ftr-353	1501	3	—	—	PUNCT
ftr-353	1501	4	a	a	PRON
ftr-353	1501	5	owns	own	VERB
ftr-353	1501	6	all	all	DET
ftr-353	1501	7	100	100	NUM
ftr-353	1501	8	shares	share	NOUN
ftr-353	1501	9	of	of	ADP
ftr-353	1501	10	the	the	DET
ftr-353	1501	11	common	common	ADJ
ftr-353	1501	12	stock	stock	NOUN
ftr-353	1501	13	(	(	PUNCT
ftr-353	1501	14	the	the	DET
ftr-353	1501	15	only	only	ADJ
ftr-353	1501	16	class	class	NOUN
ftr-353	1501	17	)	)	PUNCT
ftr-353	1501	18	of	of	ADP
ftr-353	1501	19	x	x	SYM
ftr-353	1501	20	corporation	corporation	NOUN
ftr-353	1501	21	.	.	PUNCT
ftr-353	1502	1	at	at	ADP
ftr-353	1502	2	different	different	ADJ
ftr-353	1502	3	times	time	NOUN
ftr-353	1502	4	,	,	PUNCT
ftr-353	1502	5	a	a	DET
ftr-353	1502	6	acquired	acquire	VERB
ftr-353	1502	7	50	50	NUM
ftr-353	1502	8	shares	share	NOUN
ftr-353	1502	9	for	for	ADP
ftr-353	1502	10	$	$	SYM
ftr-353	1502	11	100	100	NUM
ftr-353	1502	12	(	(	PUNCT
ftr-353	1502	13	block	block	NOUN
ftr-353	1502	14	1	1	NUM
ftr-353	1502	15	)	)	PUNCT
ftr-353	1502	16	and	and	CCONJ
ftr-353	1502	17	50	50	NUM
ftr-353	1502	18	shares	share	NOUN
ftr-353	1502	19	for	for	ADP
ftr-353	1502	20	$	$	SYM
ftr-353	1502	21	200	200	NUM
ftr-353	1502	22	(	(	PUNCT
ftr-353	1502	23	block	block	NOUN
ftr-353	1502	24	2	2	NUM
ftr-353	1502	25	)	)	PUNCT
ftr-353	1502	26	.	.	PUNCT
ftr-353	1503	1	the	the	DET
ftr-353	1503	2	corporation	corporation	NOUN
ftr-353	1503	3	,	,	PUNCT
ftr-353	1503	4	which	which	PRON
ftr-353	1503	5	has	have	VERB
ftr-353	1503	6	no	no	DET
ftr-353	1503	7	earnings	earning	NOUN
ftr-353	1503	8	and	and	CCONJ
ftr-353	1503	9	profits	profit	NOUN
ftr-353	1503	10	,	,	PUNCT
ftr-353	1503	11	redeems	redeem	VERB
ftr-353	1503	12	all	all	PRON
ftr-353	1503	13	of	of	ADP
ftr-353	1503	14	a	a	DET
ftr-353	1503	15	’s	’s	ADJ
ftr-353	1503	16	block	block	NOUN
ftr-353	1503	17	2	2	NUM
ftr-353	1503	18	155	155	NUM
ftr-353	1503	19	florida	florida	PROPN
ftr-353	1503	20	tax	tax	NOUN
ftr-353	1503	21	review	review	NOUN
ftr-353	1503	22	[	[	X
ftr-353	1503	23	vol	vol	NOUN
ftr-353	1503	24	.	.	PUNCT
ftr-353	1504	1	10	10	NUM
ftr-353	1504	2	:	:	PUNCT
ftr-353	1504	3	si	si	X
ftr-353	1504	4	shares	share	NOUN
ftr-353	1504	5	for	for	ADP
ftr-353	1504	6	$	$	SYM
ftr-353	1504	7	300	300	NUM
ftr-353	1504	8	.	.	PUNCT
ftr-353	1505	1	under	under	ADP
ftr-353	1505	2	§	§	PROPN
ftr-353	1505	3	§	§	PROPN
ftr-353	1505	4	302(d	302(d	PROPN
ftr-353	1505	5	)	)	PUNCT
ftr-353	1505	6	and	and	CCONJ
ftr-353	1505	7	301	301	NUM
ftr-353	1505	8	,	,	PUNCT
ftr-353	1505	9	the	the	DET
ftr-353	1505	10	redemption	redemption	NOUN
ftr-353	1505	11	proceeds	proceed	NOUN
ftr-353	1505	12	are	be	AUX
ftr-353	1505	13	treated	treat	VERB
ftr-353	1505	14	as	as	ADP
ftr-353	1505	15	a	a	DET
ftr-353	1505	16	recovery	recovery	NOUN
ftr-353	1505	17	of	of	ADP
ftr-353	1505	18	basis	basis	NOUN
ftr-353	1505	19	.	.	PUNCT
ftr-353	1506	1	the	the	DET
ftr-353	1506	2	distribution	distribution	NOUN
ftr-353	1506	3	of	of	ADP
ftr-353	1506	4	property	property	NOUN
ftr-353	1506	5	is	be	AUX
ftr-353	1506	6	applied	apply	VERB
ftr-353	1506	7	on	on	ADP
ftr-353	1506	8	a	a	DET
ftr-353	1506	9	pro	pro	ADJ
ftr-353	1506	10	rata	rata	NOUN
ftr-353	1506	11	,	,	PUNCT
ftr-353	1506	12	share	share	NOUN
ftr-353	1506	13	-	-	PUNCT
ftr-353	1506	14	by	by	ADP
ftr-353	1506	15	-	-	PUNCT
ftr-353	1506	16	share	share	NOUN
ftr-353	1506	17	basis	basis	NOUN
ftr-353	1506	18	with	with	ADP
ftr-353	1506	19	respect	respect	NOUN
ftr-353	1506	20	to	to	ADP
ftr-353	1506	21	each	each	PRON
ftr-353	1506	22	of	of	ADP
ftr-353	1506	23	the	the	DET
ftr-353	1506	24	shares	share	NOUN
ftr-353	1506	25	in	in	ADP
ftr-353	1506	26	the	the	DET
ftr-353	1506	27	redeemed	redeem	VERB
ftr-353	1506	28	class	class	NOUN
ftr-353	1506	29	owned	own	VERB
ftr-353	1506	30	by	by	ADP
ftr-353	1506	31	a	a	PRON
ftr-353	1506	32	before	before	ADP
ftr-353	1506	33	the	the	DET
ftr-353	1506	34	redemption	redemption	NOUN
ftr-353	1506	35	.	.	PUNCT
ftr-353	1507	1	thus	thus	ADV
ftr-353	1507	2	,	,	PUNCT
ftr-353	1507	3	a	a	PRON
ftr-353	1507	4	recognizes	recognize	VERB
ftr-353	1507	5	a	a	DET
ftr-353	1507	6	$	$	SYM
ftr-353	1507	7	50	50	NUM
ftr-353	1507	8	capital	capital	NOUN
ftr-353	1507	9	gain	gain	NOUN
ftr-353	1507	10	on	on	ADP
ftr-353	1507	11	block	block	NOUN
ftr-353	1507	12	1	1	NUM
ftr-353	1507	13	(	(	PUNCT
ftr-353	1507	14	$	$	SYM
ftr-353	1507	15	150	150	NUM
ftr-353	1507	16	-	-	SYM
ftr-353	1507	17	100	100	NUM
ftr-353	1507	18	)	)	PUNCT
ftr-353	1507	19	under	under	ADP
ftr-353	1507	20	§	§	PROPN
ftr-353	1507	21	301(c)(3	301(c)(3	NUM
ftr-353	1507	22	)	)	PUNCT
ftr-353	1507	23	and	and	CCONJ
ftr-353	1507	24	has	have	VERB
ftr-353	1507	25	$	$	SYM
ftr-353	1507	26	50	50	NUM
ftr-353	1507	27	of	of	ADP
ftr-353	1507	28	basis	basis	NOUN
ftr-353	1507	29	remaining	remain	VERB
ftr-353	1507	30	in	in	ADP
ftr-353	1507	31	block	block	NOUN
ftr-353	1507	32	2	2	NUM
ftr-353	1507	33	(	(	PUNCT
ftr-353	1507	34	$	$	SYM
ftr-353	1507	35	150	150	NUM
ftr-353	1507	36	-	-	NUM
ftr-353	1507	37	200	200	NUM
ftr-353	1507	38	)	)	PUNCT
ftr-353	1507	39	.	.	PUNCT
ftr-353	1508	1	to	to	PART
ftr-353	1508	2	reflect	reflect	VERB
ftr-353	1508	3	the	the	DET
ftr-353	1508	4	actual	actual	ADJ
ftr-353	1508	5	number	number	NOUN
ftr-353	1508	6	of	of	ADP
ftr-353	1508	7	shares	share	NOUN
ftr-353	1508	8	held	hold	VERB
ftr-353	1508	9	by	by	ADP
ftr-353	1508	10	a	a	PRON
ftr-353	1508	11	after	after	ADP
ftr-353	1508	12	the	the	DET
ftr-353	1508	13	redemption	redemption	NOUN
ftr-353	1508	14	,	,	PUNCT
ftr-353	1508	15	a	a	PRON
ftr-353	1508	16	’s	’s	NOUN
ftr-353	1508	17	shares	share	NOUN
ftr-353	1508	18	in	in	ADP
ftr-353	1508	19	the	the	DET
ftr-353	1508	20	redeemed	redeemed	ADJ
ftr-353	1508	21	class	class	NOUN
ftr-353	1508	22	,	,	PUNCT
ftr-353	1508	23	including	include	VERB
ftr-353	1508	24	the	the	DET
ftr-353	1508	25	shares	share	NOUN
ftr-353	1508	26	actually	actually	ADV
ftr-353	1508	27	surrendered	surrender	VERB
ftr-353	1508	28	,	,	PUNCT
ftr-353	1508	29	will	will	AUX
ftr-353	1508	30	be	be	AUX
ftr-353	1508	31	treated	treat	VERB
ftr-353	1508	32	as	as	SCONJ
ftr-353	1508	33	exchanged	exchange	VERB
ftr-353	1508	34	in	in	ADP
ftr-353	1508	35	a	a	DET
ftr-353	1508	36	recapitalization	recapitalization	NOUN
ftr-353	1508	37	under	under	ADP
ftr-353	1508	38	section	section	NOUN
ftr-353	1508	39	368(a)(1)(e	368(a)(1)(e	PROPN
ftr-353	1508	40	)	)	PUNCT
ftr-353	1508	41	.	.	PUNCT
ftr-353	1509	1	a	a	DET
ftr-353	1509	2	’s	’s	ADJ
ftr-353	1509	3	basis	basis	NOUN
ftr-353	1509	4	in	in	ADP
ftr-353	1509	5	the	the	DET
ftr-353	1509	6	50	50	NUM
ftr-353	1509	7	recapitalized	recapitalize	VERB
ftr-353	1509	8	shares	share	NOUN
ftr-353	1509	9	is	be	AUX
ftr-353	1509	10	determined	determine	VERB
ftr-353	1509	11	under	under	ADP
ftr-353	1509	12	reg	reg	NOUN
ftr-353	1509	13	.	.	PUNCT
ftr-353	1510	1	§	§	NOUN
ftr-353	1510	2	1.358	1.358	NUM
ftr-353	1510	3	-	-	SYM
ftr-353	1510	4	2	2	NUM
ftr-353	1510	5	.	.	PUNCT
ftr-353	1511	1	thus	thus	ADV
ftr-353	1511	2	,	,	PUNCT
ftr-353	1511	3	a	a	PRON
ftr-353	1511	4	has	have	VERB
ftr-353	1511	5	25	25	NUM
ftr-353	1511	6	shares	share	NOUN
ftr-353	1511	7	with	with	ADP
ftr-353	1511	8	a	a	DET
ftr-353	1511	9	zero	zero	NUM
ftr-353	1511	10	basis	basis	NOUN
ftr-353	1511	11	(	(	PUNCT
ftr-353	1511	12	attributable	attributable	ADJ
ftr-353	1511	13	to	to	PART
ftr-353	1511	14	block	block	VERB
ftr-353	1511	15	1	1	NUM
ftr-353	1511	16	)	)	PUNCT
ftr-353	1511	17	and	and	CCONJ
ftr-353	1511	18	25	25	NUM
ftr-353	1511	19	shares	share	NOUN
ftr-353	1511	20	with	with	ADP
ftr-353	1511	21	a	a	DET
ftr-353	1511	22	basis	basis	NOUN
ftr-353	1511	23	of	of	ADP
ftr-353	1511	24	$	$	SYM
ftr-353	1511	25	50	50	NUM
ftr-353	1511	26	(	(	PUNCT
ftr-353	1511	27	attributable	attributable	ADJ
ftr-353	1511	28	to	to	PART
ftr-353	1511	29	block	block	VERB
ftr-353	1511	30	2	2	NUM
ftr-353	1511	31	)	)	PUNCT
ftr-353	1511	32	.	.	PUNCT
ftr-353	1512	1	•	•	NUM
ftr-353	1512	2	basis	basis	NOUN
ftr-353	1512	3	recovery	recovery	NOUN
ftr-353	1512	4	in	in	ADP
ftr-353	1512	5	dividend	dividend	NOUN
ftr-353	1512	6	equivalent	equivalent	ADJ
ftr-353	1512	7	redemptions	redemption	NOUN
ftr-353	1512	8	in	in	ADP
ftr-353	1512	9	which	which	PRON
ftr-353	1512	10	the	the	DET
ftr-353	1512	11	taxpayer	taxpayer	NOUN
ftr-353	1512	12	surrenders	surrender	VERB
ftr-353	1512	13	all	all	PRON
ftr-353	1512	14	of	of	ADP
ftr-353	1512	15	its	its	PRON
ftr-353	1512	16	shares	share	NOUN
ftr-353	1512	17	in	in	ADP
ftr-353	1512	18	a	a	DET
ftr-353	1512	19	single	single	ADJ
ftr-353	1512	20	class	class	NOUN
ftr-353	1512	21	—	—	PUNCT
ftr-353	1512	22	if	if	SCONJ
ftr-353	1512	23	all	all	PRON
ftr-353	1512	24	of	of	ADP
ftr-353	1512	25	the	the	DET
ftr-353	1512	26	shares	share	NOUN
ftr-353	1512	27	of	of	ADP
ftr-353	1512	28	a	a	DET
ftr-353	1512	29	single	single	ADJ
ftr-353	1512	30	class	class	NOUN
ftr-353	1512	31	held	hold	VERB
ftr-353	1512	32	by	by	ADP
ftr-353	1512	33	a	a	DET
ftr-353	1512	34	shareholder	shareholder	NOUN
ftr-353	1512	35	are	be	AUX
ftr-353	1512	36	redeemed	redeem	VERB
ftr-353	1512	37	in	in	ADP
ftr-353	1512	38	a	a	DET
ftr-353	1512	39	dividend	dividend	NOUN
ftr-353	1512	40	equivalent	equivalent	ADJ
ftr-353	1512	41	redemption	redemption	NOUN
ftr-353	1512	42	,	,	PUNCT
ftr-353	1512	43	under	under	ADP
ftr-353	1512	44	prop	prop	NOUN
ftr-353	1512	45	.	.	PUNCT
ftr-353	1513	1	reg	reg	NOUN
ftr-353	1513	2	.	.	PUNCT
ftr-353	1514	1	§	§	PROPN
ftr-353	1514	2	1.302	1.302	NUM
ftr-353	1514	3	-	-	SYM
ftr-353	1514	4	5(a)(3	5(a)(3	NUM
ftr-353	1514	5	)	)	PUNCT
ftr-353	1515	1	,	,	PUNCT
ftr-353	1515	2	the	the	DET
ftr-353	1515	3	unrecovered	unrecovered	ADJ
ftr-353	1515	4	basis	basis	NOUN
ftr-353	1515	5	is	be	AUX
ftr-353	1515	6	treated	treat	VERB
ftr-353	1515	7	as	as	ADP
ftr-353	1515	8	a	a	DET
ftr-353	1515	9	deferred	deferred	ADJ
ftr-353	1515	10	loss	loss	NOUN
ftr-353	1515	11	that	that	PRON
ftr-353	1515	12	can	can	AUX
ftr-353	1515	13	be	be	AUX
ftr-353	1515	14	used	use	VERB
ftr-353	1515	15	by	by	ADP
ftr-353	1515	16	the	the	DET
ftr-353	1515	17	shareholder	shareholder	NOUN
ftr-353	1515	18	when	when	SCONJ
ftr-353	1515	19	(	(	PUNCT
ftr-353	1515	20	1	1	X
ftr-353	1515	21	)	)	PUNCT
ftr-353	1515	22	the	the	DET
ftr-353	1515	23	conditions	condition	NOUN
ftr-353	1515	24	of	of	ADP
ftr-353	1515	25	§	§	PROPN
ftr-353	1515	26	§	§	PROPN
ftr-353	1515	27	302(b)(1	302(b)(1	NOUN
ftr-353	1515	28	)	)	PUNCT
ftr-353	1515	29	,	,	PUNCT
ftr-353	1515	30	(	(	PUNCT
ftr-353	1515	31	2	2	NUM
ftr-353	1515	32	)	)	PUNCT
ftr-353	1515	33	,	,	PUNCT
ftr-353	1515	34	or	or	CCONJ
ftr-353	1515	35	(	(	PUNCT
ftr-353	1515	36	3	3	X
ftr-353	1515	37	)	)	PUNCT
ftr-353	1515	38	are	be	AUX
ftr-353	1515	39	satisfied	satisfied	ADJ
ftr-353	1515	40	,	,	PUNCT
ftr-353	1515	41	or	or	CCONJ
ftr-353	1515	42	(	(	PUNCT
ftr-353	1515	43	2	2	X
ftr-353	1515	44	)	)	PUNCT
ftr-353	1515	45	when	when	SCONJ
ftr-353	1515	46	all	all	DET
ftr-353	1515	47	the	the	DET
ftr-353	1515	48	shares	share	NOUN
ftr-353	1515	49	of	of	ADP
ftr-353	1515	50	the	the	DET
ftr-353	1515	51	issuing	issue	VERB
ftr-353	1515	52	corporation	corporation	NOUN
ftr-353	1515	53	(	(	PUNCT
ftr-353	1515	54	or	or	CCONJ
ftr-353	1515	55	its	its	PRON
ftr-353	1515	56	successor	successor	NOUN
ftr-353	1515	57	)	)	PUNCT
ftr-353	1515	58	become	become	VERB
ftr-353	1515	59	worthless	worthless	ADJ
ftr-353	1515	60	under	under	ADP
ftr-353	1515	61	§	§	PROPN
ftr-353	1515	62	165(g	165(g	NUM
ftr-353	1515	63	)	)	PUNCT
ftr-353	1515	64	.	.	PUNCT
ftr-353	1516	1	the	the	DET
ftr-353	1516	2	current	current	ADJ
ftr-353	1516	3	rules	rule	NOUN
ftr-353	1516	4	in	in	ADP
ftr-353	1516	5	reg	reg	NOUN
ftr-353	1516	6	.	.	PUNCT
ftr-353	1517	1	§	§	PROPN
ftr-353	1517	2	1.302	1.302	NUM
ftr-353	1517	3	-	-	SYM
ftr-353	1517	4	2(c	2(c	NUM
ftr-353	1517	5	)	)	PUNCT
ftr-353	1517	6	that	that	PRON
ftr-353	1517	7	permit	permit	VERB
ftr-353	1517	8	unrecovered	unrecovered	ADJ
ftr-353	1517	9	basis	basis	NOUN
ftr-353	1517	10	in	in	ADP
ftr-353	1517	11	the	the	DET
ftr-353	1517	12	redeemed	redeem	VERB
ftr-353	1517	13	shares	share	NOUN
ftr-353	1517	14	to	to	PART
ftr-353	1517	15	shift	shift	VERB
ftr-353	1517	16	to	to	ADP
ftr-353	1517	17	other	other	ADJ
ftr-353	1517	18	shares	share	NOUN
ftr-353	1517	19	would	would	AUX
ftr-353	1517	20	be	be	AUX
ftr-353	1517	21	revoked	revoke	VERB
ftr-353	1517	22	.	.	PUNCT
ftr-353	1518	1	•	•	NUM
ftr-353	1518	2	dividend	dividend	NOUN
ftr-353	1518	3	equivalent	equivalent	ADJ
ftr-353	1518	4	reorganization	reorganization	NOUN
ftr-353	1518	5	exchanges	exchange	NOUN
ftr-353	1518	6	—	—	PUNCT
ftr-353	1518	7	if	if	SCONJ
ftr-353	1518	8	boot	boot	NOUN
ftr-353	1518	9	is	be	AUX
ftr-353	1518	10	received	receive	VERB
ftr-353	1518	11	in	in	ADP
ftr-353	1518	12	a	a	DET
ftr-353	1518	13	reorganization	reorganization	NOUN
ftr-353	1518	14	that	that	PRON
ftr-353	1518	15	qualifies	qualify	VERB
ftr-353	1518	16	under	under	ADP
ftr-353	1518	17	§	§	PROPN
ftr-353	1518	18	368	368	NUM
ftr-353	1518	19	,	,	PUNCT
ftr-353	1518	20	the	the	DET
ftr-353	1518	21	proposed	propose	VERB
ftr-353	1518	22	regulations	regulation	NOUN
ftr-353	1518	23	provide	provide	VERB
ftr-353	1518	24	that	that	SCONJ
ftr-353	1518	25	the	the	DET
ftr-353	1518	26	overall	overall	ADJ
ftr-353	1518	27	reorganization	reorganization	NOUN
ftr-353	1518	28	exchange	exchange	NOUN
ftr-353	1518	29	is	be	AUX
ftr-353	1518	30	taken	take	VERB
ftr-353	1518	31	into	into	ADP
ftr-353	1518	32	account	account	NOUN
ftr-353	1518	33	in	in	ADP
ftr-353	1518	34	determining	determine	VERB
ftr-353	1518	35	whether	whether	SCONJ
ftr-353	1518	36	a	a	DET
ftr-353	1518	37	particular	particular	ADJ
ftr-353	1518	38	exchange	exchange	NOUN
ftr-353	1518	39	in	in	ADP
ftr-353	1518	40	which	which	PRON
ftr-353	1518	41	boot	boot	NOUN
ftr-353	1518	42	is	be	AUX
ftr-353	1518	43	received	receive	VERB
ftr-353	1518	44	is	be	AUX
ftr-353	1518	45	dividend	dividend	NOUN
ftr-353	1518	46	equivalent	equivalent	ADJ
ftr-353	1518	47	.	.	PUNCT
ftr-353	1519	1	for	for	ADP
ftr-353	1519	2	example	example	NOUN
ftr-353	1519	3	,	,	PUNCT
ftr-353	1519	4	if	if	SCONJ
ftr-353	1519	5	a	a	DET
ftr-353	1519	6	shareholder	shareholder	NOUN
ftr-353	1519	7	exchanges	exchange	VERB
ftr-353	1519	8	one	one	NUM
ftr-353	1519	9	class	class	NOUN
ftr-353	1519	10	of	of	ADP
ftr-353	1519	11	stock	stock	NOUN
ftr-353	1519	12	for	for	ADP
ftr-353	1519	13	stock	stock	NOUN
ftr-353	1519	14	and	and	CCONJ
ftr-353	1519	15	boot	boot	NOUN
ftr-353	1519	16	and	and	CCONJ
ftr-353	1519	17	exchanges	exchange	NOUN
ftr-353	1519	18	another	another	DET
ftr-353	1519	19	class	class	NOUN
ftr-353	1519	20	of	of	ADP
ftr-353	1519	21	stock	stock	NOUN
ftr-353	1519	22	solely	solely	ADV
ftr-353	1519	23	for	for	ADP
ftr-353	1519	24	boot	boot	NOUN
ftr-353	1519	25	,	,	PUNCT
ftr-353	1519	26	the	the	DET
ftr-353	1519	27	effect	effect	NOUN
ftr-353	1519	28	of	of	ADP
ftr-353	1519	29	the	the	DET
ftr-353	1519	30	overall	overall	ADJ
ftr-353	1519	31	exchange	exchange	NOUN
ftr-353	1519	32	is	be	AUX
ftr-353	1519	33	considered	consider	VERB
ftr-353	1519	34	in	in	ADP
ftr-353	1519	35	determining	determine	VERB
ftr-353	1519	36	whether	whether	SCONJ
ftr-353	1519	37	each	each	DET
ftr-353	1519	38	particular	particular	ADJ
ftr-353	1519	39	exchange	exchange	NOUN
ftr-353	1519	40	is	be	AUX
ftr-353	1519	41	dividend	dividend	NOUN
ftr-353	1519	42	equivalent	equivalent	ADJ
ftr-353	1519	43	.	.	PUNCT
ftr-353	1520	1	if	if	SCONJ
ftr-353	1520	2	the	the	DET
ftr-353	1520	3	boot	boot	NOUN
ftr-353	1520	4	received	receive	VERB
ftr-353	1520	5	in	in	ADP
ftr-353	1520	6	the	the	DET
ftr-353	1520	7	exchange	exchange	NOUN
ftr-353	1520	8	is	be	AUX
ftr-353	1520	9	a	a	DET
ftr-353	1520	10	dividend	dividend	NOUN
ftr-353	1520	11	equivalent	equivalent	NOUN
ftr-353	1520	12	,	,	PUNCT
ftr-353	1520	13	an	an	DET
ftr-353	1520	14	exchange	exchange	NOUN
ftr-353	1520	15	of	of	ADP
ftr-353	1520	16	a	a	DET
ftr-353	1520	17	class	class	NOUN
ftr-353	1520	18	of	of	ADP
ftr-353	1520	19	stock	stock	NOUN
ftr-353	1520	20	solely	solely	ADV
ftr-353	1520	21	for	for	ADP
ftr-353	1520	22	boot	boot	NOUN
ftr-353	1520	23	is	be	AUX
ftr-353	1520	24	an	an	DET
ftr-353	1520	25	exchange	exchange	NOUN
ftr-353	1520	26	to	to	PART
ftr-353	1520	27	which	which	PRON
ftr-353	1520	28	§	§	PROPN
ftr-353	1520	29	302(d	302(d	PROPN
ftr-353	1520	30	)	)	PUNCT
ftr-353	1520	31	,	,	PUNCT
ftr-353	1520	32	and	and	CCONJ
ftr-353	1520	33	thus	thus	ADV
ftr-353	1520	34	§	§	PROPN
ftr-353	1520	35	301	301	NUM
ftr-353	1520	36	,	,	PUNCT
ftr-353	1520	37	rather	rather	ADV
ftr-353	1520	38	than	than	ADP
ftr-353	1520	39	§	§	PROPN
ftr-353	1520	40	356(a)(2	356(a)(2	NUM
ftr-353	1520	41	)	)	PUNCT
ftr-353	1520	42	,	,	PUNCT
ftr-353	1520	43	applies	apply	VERB
ftr-353	1520	44	.	.	PUNCT
ftr-353	1521	1	however	however	ADV
ftr-353	1521	2	,	,	PUNCT
ftr-353	1521	3	the	the	DET
ftr-353	1521	4	boot	boot	NOUN
ftr-353	1521	5	is	be	AUX
ftr-353	1521	6	treated	treat	VERB
ftr-353	1521	7	as	as	SCONJ
ftr-353	1521	8	received	receive	VERB
ftr-353	1521	9	pro	pro	ADJ
ftr-353	1521	10	rata	rata	NOUN
ftr-353	1521	11	,	,	PUNCT
ftr-353	1521	12	on	on	ADP
ftr-353	1521	13	a	a	DET
ftr-353	1521	14	share	share	NOUN
ftr-353	1521	15	-	-	PUNCT
ftr-353	1521	16	by	by	ADP
ftr-353	1521	17	-	-	PUNCT
ftr-353	1521	18	share	share	NOUN
ftr-353	1521	19	basis	basis	NOUN
ftr-353	1521	20	,	,	PUNCT
ftr-353	1521	21	with	with	ADP
ftr-353	1521	22	respect	respect	NOUN
ftr-353	1521	23	to	to	ADP
ftr-353	1521	24	each	each	DET
ftr-353	1521	25	share	share	NOUN
ftr-353	1521	26	in	in	ADP
ftr-353	1521	27	the	the	DET
ftr-353	1521	28	class	class	NOUN
ftr-353	1521	29	.	.	PUNCT
ftr-353	1522	1	if	if	SCONJ
ftr-353	1522	2	both	both	CCONJ
ftr-353	1522	3	stock	stock	NOUN
ftr-353	1522	4	and	and	CCONJ
ftr-353	1522	5	boot	boot	NOUN
ftr-353	1522	6	are	be	AUX
ftr-353	1522	7	received	receive	VERB
ftr-353	1522	8	with	with	ADP
ftr-353	1522	9	respect	respect	NOUN
ftr-353	1522	10	to	to	ADP
ftr-353	1522	11	a	a	DET
ftr-353	1522	12	surrendered	surrendered	ADJ
ftr-353	1522	13	class	class	NOUN
ftr-353	1522	14	(	(	PUNCT
ftr-353	1522	15	or	or	CCONJ
ftr-353	1522	16	classes	class	NOUN
ftr-353	1522	17	)	)	PUNCT
ftr-353	1522	18	of	of	ADP
ftr-353	1522	19	stock	stock	NOUN
ftr-353	1522	20	and	and	CCONJ
ftr-353	1522	21	the	the	DET
ftr-353	1522	22	boot	boot	NOUN
ftr-353	1522	23	is	be	AUX
ftr-353	1522	24	dividend	dividend	NOUN
ftr-353	1522	25	equivalent	equivalent	ADJ
ftr-353	1522	26	,	,	PUNCT
ftr-353	1522	27	all	all	PRON
ftr-353	1522	28	of	of	ADP
ftr-353	1522	29	the	the	DET
ftr-353	1522	30	consideration	consideration	NOUN
ftr-353	1522	31	received	receive	VERB
ftr-353	1522	32	in	in	ADP
ftr-353	1522	33	the	the	DET
ftr-353	1522	34	exchange	exchange	NOUN
ftr-353	1522	35	is	be	AUX
ftr-353	1522	36	treated	treat	VERB
ftr-353	1522	37	as	as	SCONJ
ftr-353	1522	38	received	receive	VERB
ftr-353	1522	39	pro	pro	ADJ
ftr-353	1522	40	rata	rata	NOUN
ftr-353	1522	41	(	(	PUNCT
ftr-353	1522	42	by	by	ADP
ftr-353	1522	43	value	value	NOUN
ftr-353	1522	44	)	)	PUNCT
ftr-353	1522	45	with	with	ADP
ftr-353	1522	46	respect	respect	NOUN
ftr-353	1522	47	to	to	ADP
ftr-353	1522	48	all	all	DET
ftr-353	1522	49	surrendered	surrendered	ADJ
ftr-353	1522	50	shares	share	NOUN
ftr-353	1522	51	in	in	ADP
ftr-353	1522	52	the	the	DET
ftr-353	1522	53	class	class	NOUN
ftr-353	1522	54	.	.	PUNCT
ftr-353	1523	1	prop	prop	NOUN
ftr-353	1523	2	.	.	PUNCT
ftr-353	1524	1	reg	reg	PROPN
ftr-353	1524	2	.	.	PUNCT
ftr-353	1525	1	§	§	PROPN
ftr-353	1525	2	§	§	PROPN
ftr-353	1525	3	1.354	1.354	NUM
ftr-353	1525	4	-	-	SYM
ftr-353	1525	5	1(d	1(d	NUM
ftr-353	1525	6	)	)	PUNCT
ftr-353	1525	7	;	;	PUNCT
ftr-353	1525	8	1.356	1.356	NUM
ftr-353	1525	9	-	-	SYM
ftr-353	1525	10	1(b	1(b	NUM
ftr-353	1525	11	)	)	PUNCT
ftr-353	1525	12	.	.	PUNCT
ftr-353	1526	1	however	however	ADV
ftr-353	1526	2	,	,	PUNCT
ftr-353	1526	3	economically	economically	ADV
ftr-353	1526	4	reasonable	reasonable	ADJ
ftr-353	1526	5	designations	designation	NOUN
ftr-353	1526	6	between	between	ADP
ftr-353	1526	7	classes	class	NOUN
ftr-353	1526	8	of	of	ADP
ftr-353	1526	9	stock	stock	NOUN
ftr-353	1526	10	or	or	CCONJ
ftr-353	1526	11	securities	security	NOUN
ftr-353	1526	12	(	(	PUNCT
ftr-353	1526	13	as	as	SCONJ
ftr-353	1526	14	opposed	oppose	VERB
ftr-353	1526	15	to	to	ADP
ftr-353	1526	16	within	within	ADP
ftr-353	1526	17	a	a	DET
ftr-353	1526	18	class	class	NOUN
ftr-353	1526	19	)	)	PUNCT
ftr-353	1526	20	generally	generally	ADV
ftr-353	1526	21	will	will	AUX
ftr-353	1526	22	be	be	AUX
ftr-353	1526	23	recognized	recognize	VERB
ftr-353	1526	24	.	.	PUNCT
ftr-353	1527	1	•	•	NOUN
ftr-353	1527	2	redemptions	redemption	NOUN
ftr-353	1527	3	given	give	VERB
ftr-353	1527	4	sale	sale	NOUN
ftr-353	1527	5	or	or	CCONJ
ftr-353	1527	6	exchange	exchange	NOUN
ftr-353	1527	7	treatment	treatment	NOUN
ftr-353	1527	8	by	by	ADP
ftr-353	1527	9	§	§	PROPN
ftr-353	1527	10	302	302	NUM
ftr-353	1527	11	—	—	PUNCT
ftr-353	1527	12	the	the	DET
ftr-353	1527	13	proposed	propose	VERB
ftr-353	1527	14	regulations	regulation	NOUN
ftr-353	1527	15	do	do	AUX
ftr-353	1527	16	not	not	PART
ftr-353	1527	17	change	change	VERB
ftr-353	1527	18	the	the	DET
ftr-353	1527	19	rule	rule	NOUN
ftr-353	1527	20	that	that	SCONJ
ftr-353	1527	21	in	in	ADP
ftr-353	1527	22	a	a	DET
ftr-353	1527	23	§	§	PROPN
ftr-353	1527	24	302(a	302(a	PROPN
ftr-353	1527	25	)	)	PUNCT
ftr-353	1527	26	redemption	redemption	NOUN
ftr-353	1527	27	,	,	PUNCT
ftr-353	1527	28	a	a	DET
ftr-353	1527	29	shareholder	shareholder	NOUN
ftr-353	1527	30	who	who	PRON
ftr-353	1527	31	owns	own	VERB
ftr-353	1527	32	shares	share	NOUN
ftr-353	1527	33	of	of	ADP
ftr-353	1527	34	stock	stock	NOUN
ftr-353	1527	35	with	with	ADP
ftr-353	1527	36	different	different	ADJ
ftr-353	1527	37	bases	basis	NOUN
ftr-353	1527	38	can	can	AUX
ftr-353	1527	39	decide	decide	VERB
ftr-353	1527	40	whether	whether	SCONJ
ftr-353	1527	41	to	to	PART
ftr-353	1527	42	surrender	surrender	VERB
ftr-353	1527	43	high	high	ADJ
ftr-353	1527	44	basis	basis	NOUN
ftr-353	1527	45	shares	share	NOUN
ftr-353	1527	46	,	,	PUNCT
ftr-353	1527	47	low	low	ADJ
ftr-353	1527	48	basis	basis	NOUN
ftr-353	1527	49	shares	share	NOUN
ftr-353	1527	50	or	or	CCONJ
ftr-353	1527	51	any	any	DET
ftr-353	1527	52	combination	combination	NOUN
ftr-353	1527	53	thereof	thereof	ADV
ftr-353	1527	54	,	,	PUNCT
ftr-353	1527	55	as	as	SCONJ
ftr-353	1527	56	permitted	permit	VERB
ftr-353	1527	57	by	by	ADP
ftr-353	1527	58	reg	reg	NOUN
ftr-353	1527	59	.	.	PUNCT
ftr-353	1528	1	§	§	PROPN
ftr-353	1528	2	1.1012	1.1012	NUM
ftr-353	1528	3	-	-	SYM
ftr-353	1528	4	1(c	1(c	NUM
ftr-353	1528	5	)	)	PUNCT
ftr-353	1528	6	.	.	PUNCT
ftr-353	1529	1	the	the	DET
ftr-353	1529	2	acquiring	acquire	VERB
ftr-353	1529	3	2010	2010	NUM
ftr-353	1529	4	]	]	PUNCT
ftr-353	1529	5	recent	recent	ADJ
ftr-353	1529	6	developments	development	NOUN
ftr-353	1529	7	in	in	ADP
ftr-353	1529	8	federal	federal	ADJ
ftr-353	1529	9	income	income	NOUN
ftr-353	1529	10	taxation	taxation	NOUN
ftr-353	1529	11	156	156	NUM
ftr-353	1529	12	corporation	corporation	NOUN
ftr-353	1529	13	takes	take	VERB
ftr-353	1529	14	a	a	DET
ftr-353	1529	15	cost	cost	NOUN
ftr-353	1529	16	basis	basis	NOUN
ftr-353	1529	17	in	in	ADP
ftr-353	1529	18	the	the	DET
ftr-353	1529	19	stock	stock	NOUN
ftr-353	1529	20	of	of	ADP
ftr-353	1529	21	the	the	DET
ftr-353	1529	22	issuing	issue	VERB
ftr-353	1529	23	corporation	corporation	NOUN
ftr-353	1529	24	that	that	PRON
ftr-353	1529	25	it	it	PRON
ftr-353	1529	26	acquires	acquire	VERB
ftr-353	1529	27	under	under	ADP
ftr-353	1529	28	§	§	PROPN
ftr-353	1529	29	1012	1012	NUM
ftr-353	1529	30	.	.	PUNCT
ftr-353	1530	1	if	if	SCONJ
ftr-353	1530	2	§	§	PROPN
ftr-353	1530	3	304	304	NUM
ftr-353	1530	4	applies	apply	VERB
ftr-353	1530	5	and	and	CCONJ
ftr-353	1530	6	the	the	DET
ftr-353	1530	7	sale	sale	NOUN
ftr-353	1530	8	of	of	ADP
ftr-353	1530	9	issuer	issuer	ADJ
ftr-353	1530	10	stock	stock	NOUN
ftr-353	1530	11	is	be	AUX
ftr-353	1530	12	treated	treat	VERB
ftr-353	1530	13	as	as	ADP
ftr-353	1530	14	a	a	DET
ftr-353	1530	15	sale	sale	NOUN
ftr-353	1530	16	or	or	CCONJ
ftr-353	1530	17	exchange	exchange	NOUN
ftr-353	1530	18	,	,	PUNCT
ftr-353	1530	19	rather	rather	ADV
ftr-353	1530	20	than	than	ADP
ftr-353	1530	21	as	as	ADP
ftr-353	1530	22	a	a	DET
ftr-353	1530	23	§	§	ADJ
ftr-353	1530	24	301	301	NUM
ftr-353	1530	25	distribution	distribution	NOUN
ftr-353	1530	26	,	,	PUNCT
ftr-353	1530	27	the	the	DET
ftr-353	1530	28	basis	basis	NOUN
ftr-353	1530	29	and	and	CCONJ
ftr-353	1530	30	the	the	DET
ftr-353	1530	31	holding	hold	VERB
ftr-353	1530	32	period	period	NOUN
ftr-353	1530	33	of	of	ADP
ftr-353	1530	34	the	the	DET
ftr-353	1530	35	common	common	ADJ
ftr-353	1530	36	stock	stock	NOUN
ftr-353	1530	37	of	of	ADP
ftr-353	1530	38	the	the	DET
ftr-353	1530	39	acquiring	acquire	VERB
ftr-353	1530	40	corporation	corporation	NOUN
ftr-353	1530	41	that	that	PRON
ftr-353	1530	42	is	be	AUX
ftr-353	1530	43	treated	treat	VERB
ftr-353	1530	44	as	as	ADP
ftr-353	1530	45	redeemed	redeem	VERB
ftr-353	1530	46	will	will	AUX
ftr-353	1530	47	be	be	AUX
ftr-353	1530	48	the	the	DET
ftr-353	1530	49	same	same	ADJ
ftr-353	1530	50	as	as	SCONJ
ftr-353	1530	51	the	the	DET
ftr-353	1530	52	basis	basis	NOUN
ftr-353	1530	53	and	and	CCONJ
ftr-353	1530	54	holding	hold	VERB
ftr-353	1530	55	period	period	NOUN
ftr-353	1530	56	of	of	ADP
ftr-353	1530	57	the	the	DET
ftr-353	1530	58	stock	stock	NOUN
ftr-353	1530	59	of	of	ADP
ftr-353	1530	60	the	the	DET
ftr-353	1530	61	issuing	issue	VERB
ftr-353	1530	62	corporation	corporation	NOUN
ftr-353	1530	63	actually	actually	ADV
ftr-353	1530	64	surrendered	surrender	VERB
ftr-353	1530	65	.	.	PUNCT
ftr-353	1531	1	•	•	NUM
ftr-353	1531	2	reorganization	reorganization	NOUN
ftr-353	1531	3	exchanges	exchange	NOUN
ftr-353	1531	4	resulting	result	VERB
ftr-353	1531	5	in	in	ADP
ftr-353	1531	6	sale	sale	NOUN
ftr-353	1531	7	or	or	CCONJ
ftr-353	1531	8	exchange	exchange	NOUN
ftr-353	1531	9	treatment	treatment	NOUN
ftr-353	1531	10	—	—	PUNCT
ftr-353	1531	11	if	if	SCONJ
ftr-353	1531	12	boot	boot	NOUN
ftr-353	1531	13	received	receive	VERB
ftr-353	1531	14	in	in	ADP
ftr-353	1531	15	a	a	DET
ftr-353	1531	16	reorganization	reorganization	NOUN
ftr-353	1531	17	is	be	AUX
ftr-353	1531	18	not	not	PART
ftr-353	1531	19	a	a	DET
ftr-353	1531	20	dividend	dividend	NOUN
ftr-353	1531	21	equivalent	equivalent	NOUN
ftr-353	1531	22	,	,	PUNCT
ftr-353	1531	23	§	§	PROPN
ftr-353	1531	24	302(a	302(a	PROPN
ftr-353	1531	25	)	)	PUNCT
ftr-353	1531	26	applies	apply	VERB
ftr-353	1531	27	to	to	ADP
ftr-353	1531	28	the	the	DET
ftr-353	1531	29	extent	extent	NOUN
ftr-353	1531	30	shares	share	NOUN
ftr-353	1531	31	are	be	AUX
ftr-353	1531	32	exchanged	exchange	VERB
ftr-353	1531	33	solely	solely	ADV
ftr-353	1531	34	for	for	ADP
ftr-353	1531	35	boot	boot	NOUN
ftr-353	1531	36	.	.	PUNCT
ftr-353	1532	1	a	a	DET
ftr-353	1532	2	shareholder	shareholder	NOUN
ftr-353	1532	3	can	can	AUX
ftr-353	1532	4	elect	elect	VERB
ftr-353	1532	5	to	to	PART
ftr-353	1532	6	surrender	surrender	VERB
ftr-353	1532	7	high	high	ADJ
ftr-353	1532	8	basis	basis	NOUN
ftr-353	1532	9	shares	share	NOUN
ftr-353	1532	10	,	,	PUNCT
ftr-353	1532	11	low	low	ADJ
ftr-353	1532	12	basis	basis	NOUN
ftr-353	1532	13	shares	share	NOUN
ftr-353	1532	14	or	or	CCONJ
ftr-353	1532	15	any	any	DET
ftr-353	1532	16	combination	combination	NOUN
ftr-353	1532	17	thereof	thereof	ADV
ftr-353	1532	18	in	in	ADP
ftr-353	1532	19	a	a	DET
ftr-353	1532	20	non	non	ADJ
ftr-353	1532	21	-	-	ADJ
ftr-353	1532	22	dividend	dividend	ADJ
ftr-353	1532	23	equivalent	equivalent	ADJ
ftr-353	1532	24	redemption	redemption	NOUN
ftr-353	1532	25	,	,	PUNCT
ftr-353	1532	26	a	a	DET
ftr-353	1532	27	shareholder	shareholder	NOUN
ftr-353	1532	28	engaging	engage	VERB
ftr-353	1532	29	in	in	ADP
ftr-353	1532	30	a	a	DET
ftr-353	1532	31	reorganization	reorganization	NOUN
ftr-353	1532	32	exchange	exchange	NOUN
ftr-353	1532	33	in	in	ADP
ftr-353	1532	34	which	which	PRON
ftr-353	1532	35	the	the	DET
ftr-353	1532	36	boot	boot	NOUN
ftr-353	1532	37	is	be	AUX
ftr-353	1532	38	not	not	PART
ftr-353	1532	39	dividend	dividend	NOUN
ftr-353	1532	40	equivalent	equivalent	ADJ
ftr-353	1532	41	can	can	AUX
ftr-353	1532	42	designate	designate	VERB
ftr-353	1532	43	the	the	DET
ftr-353	1532	44	shares	share	NOUN
ftr-353	1532	45	with	with	ADP
ftr-353	1532	46	respect	respect	NOUN
ftr-353	1532	47	to	to	ADP
ftr-353	1532	48	which	which	PRON
ftr-353	1532	49	the	the	DET
ftr-353	1532	50	boot	boot	NOUN
ftr-353	1532	51	was	be	AUX
ftr-353	1532	52	received	receive	VERB
ftr-353	1532	53	and	and	CCONJ
ftr-353	1532	54	the	the	DET
ftr-353	1532	55	amount	amount	NOUN
ftr-353	1532	56	of	of	ADP
ftr-353	1532	57	boot	boot	NOUN
ftr-353	1532	58	received	receive	VERB
ftr-353	1532	59	with	with	ADP
ftr-353	1532	60	respect	respect	NOUN
ftr-353	1532	61	to	to	ADP
ftr-353	1532	62	each	each	DET
ftr-353	1532	63	share	share	NOUN
ftr-353	1532	64	,	,	PUNCT
ftr-353	1532	65	provided	provide	VERB
ftr-353	1532	66	that	that	SCONJ
ftr-353	1532	67	the	the	DET
ftr-353	1532	68	terms	term	NOUN
ftr-353	1532	69	of	of	ADP
ftr-353	1532	70	the	the	DET
ftr-353	1532	71	exchange	exchange	NOUN
ftr-353	1532	72	are	be	AUX
ftr-353	1532	73	economically	economically	ADV
ftr-353	1532	74	reasonable	reasonable	ADJ
ftr-353	1532	75	.	.	PUNCT
ftr-353	1533	1	prop	prop	NOUN
ftr-353	1533	2	.	.	PUNCT
ftr-353	1534	1	reg	reg	PROPN
ftr-353	1534	2	.	.	PUNCT
ftr-353	1535	1	§	§	PROPN
ftr-353	1535	2	1.3541(d)(1	1.3541(d)(1	NUM
ftr-353	1535	3	)	)	PUNCT
ftr-353	1535	4	.	.	PUNCT
ftr-353	1536	1	if	if	SCONJ
ftr-353	1536	2	solely	solely	ADV
ftr-353	1536	3	boot	boot	NOUN
ftr-353	1536	4	is	be	AUX
ftr-353	1536	5	received	receive	VERB
ftr-353	1536	6	with	with	ADP
ftr-353	1536	7	respect	respect	NOUN
ftr-353	1536	8	to	to	ADP
ftr-353	1536	9	a	a	DET
ftr-353	1536	10	share	share	NOUN
ftr-353	1536	11	,	,	PUNCT
ftr-353	1536	12	the	the	DET
ftr-353	1536	13	shareholder	shareholder	NOUN
ftr-353	1536	14	will	will	AUX
ftr-353	1536	15	recognize	recognize	VERB
ftr-353	1536	16	gain	gain	NOUN
ftr-353	1536	17	or	or	CCONJ
ftr-353	1536	18	loss	loss	NOUN
ftr-353	1536	19	with	with	ADP
ftr-353	1536	20	respect	respect	NOUN
ftr-353	1536	21	to	to	ADP
ftr-353	1536	22	that	that	DET
ftr-353	1536	23	share	share	NOUN
ftr-353	1536	24	pursuant	pursuant	ADJ
ftr-353	1536	25	to	to	ADP
ftr-353	1536	26	§	§	PROPN
ftr-353	1536	27	302(a	302(a	PROPN
ftr-353	1536	28	)	)	PUNCT
ftr-353	1536	29	,	,	PUNCT
ftr-353	1536	30	and	and	CCONJ
ftr-353	1536	31	§	§	PROPN
ftr-353	1536	32	356(a)(1	356(a)(1	NUM
ftr-353	1536	33	)	)	PUNCT
ftr-353	1536	34	will	will	AUX
ftr-353	1536	35	not	not	PART
ftr-353	1536	36	apply	apply	VERB
ftr-353	1536	37	.	.	PUNCT
ftr-353	1536	38	nor	nor	CCONJ
ftr-353	1536	39	will	will	AUX
ftr-353	1536	40	§	§	PROPN
ftr-353	1536	41	356(c	356(c	PROPN
ftr-353	1536	42	)	)	PUNCT
ftr-353	1536	43	deny	deny	VERB
ftr-353	1536	44	the	the	DET
ftr-353	1536	45	loss	loss	NOUN
ftr-353	1536	46	.	.	PUNCT
ftr-353	1537	1	prop	prop	NOUN
ftr-353	1537	2	.	.	PUNCT
ftr-353	1538	1	reg	reg	PROPN
ftr-353	1538	2	.	.	PUNCT
ftr-353	1539	1	§	§	PROPN
ftr-353	1539	2	1.3541(d)(2	1.3541(d)(2	NUM
ftr-353	1539	3	)	)	PUNCT
ftr-353	1539	4	.	.	PUNCT
ftr-353	1540	1	•	•	NUM
ftr-353	1540	2	section	section	NOUN
ftr-353	1540	3	351	351	NUM
ftr-353	1540	4	exchanges	exchange	NOUN
ftr-353	1540	5	—	—	PUNCT
ftr-353	1540	6	prop	prop	NOUN
ftr-353	1540	7	.	.	PUNCT
ftr-353	1541	1	reg	reg	NOUN
ftr-353	1541	2	.	.	PUNCT
ftr-353	1542	1	§	§	PROPN
ftr-353	1542	2	1.351	1.351	NUM
ftr-353	1542	3	-	-	SYM
ftr-353	1542	4	2(b	2(b	NUM
ftr-353	1542	5	)	)	PUNCT
ftr-353	1542	6	would	would	AUX
ftr-353	1542	7	provide	provide	VERB
ftr-353	1542	8	that	that	SCONJ
ftr-353	1542	9	the	the	DET
ftr-353	1542	10	amount	amount	NOUN
ftr-353	1542	11	of	of	ADP
ftr-353	1542	12	gain	gain	NOUN
ftr-353	1542	13	recognized	recognize	VERB
ftr-353	1542	14	under	under	ADP
ftr-353	1542	15	§	§	PROPN
ftr-353	1542	16	351(b	351(b	PROPN
ftr-353	1542	17	)	)	PUNCT
ftr-353	1542	18	as	as	ADP
ftr-353	1542	19	a	a	DET
ftr-353	1542	20	result	result	NOUN
ftr-353	1542	21	of	of	ADP
ftr-353	1542	22	the	the	DET
ftr-353	1542	23	receipt	receipt	NOUN
ftr-353	1542	24	of	of	ADP
ftr-353	1542	25	boot	boot	NOUN
ftr-353	1542	26	,	,	PUNCT
ftr-353	1542	27	is	be	AUX
ftr-353	1542	28	determined	determine	VERB
ftr-353	1542	29	by	by	ADP
ftr-353	1542	30	allocating	allocate	VERB
ftr-353	1542	31	the	the	DET
ftr-353	1542	32	fair	fair	ADJ
ftr-353	1542	33	market	market	NOUN
ftr-353	1542	34	value	value	NOUN
ftr-353	1542	35	of	of	ADP
ftr-353	1542	36	each	each	DET
ftr-353	1542	37	category	category	NOUN
ftr-353	1542	38	of	of	ADP
ftr-353	1542	39	consideration	consideration	NOUN
ftr-353	1542	40	received	receive	VERB
ftr-353	1542	41	by	by	ADP
ftr-353	1542	42	a	a	DET
ftr-353	1542	43	transferor	transferor	NOUN
ftr-353	1542	44	among	among	ADP
ftr-353	1542	45	the	the	DET
ftr-353	1542	46	transferred	transfer	VERB
ftr-353	1542	47	properties	property	NOUN
ftr-353	1542	48	in	in	ADP
ftr-353	1542	49	proportion	proportion	NOUN
ftr-353	1542	50	to	to	ADP
ftr-353	1542	51	each	each	DET
ftr-353	1542	52	property	property	NOUN
ftr-353	1542	53	’s	’s	PART
ftr-353	1542	54	relative	relative	ADJ
ftr-353	1542	55	fair	fair	ADJ
ftr-353	1542	56	market	market	NOUN
ftr-353	1542	57	value	value	NOUN
ftr-353	1542	58	.	.	PUNCT
ftr-353	1543	1	this	this	PRON
ftr-353	1543	2	is	be	AUX
ftr-353	1543	3	the	the	DET
ftr-353	1543	4	approach	approach	NOUN
ftr-353	1543	5	of	of	ADP
ftr-353	1543	6	rev	rev	PROPN
ftr-353	1543	7	.	.	PROPN
ftr-353	1543	8	rul	rul	PROPN
ftr-353	1543	9	.	.	PUNCT
ftr-353	1544	1	68	68	NUM
ftr-353	1544	2	-	-	SYM
ftr-353	1544	3	55	55	NUM
ftr-353	1544	4	,	,	PUNCT
ftr-353	1544	5	1968	1968	NUM
ftr-353	1544	6	-	-	SYM
ftr-353	1544	7	1	1	NUM
ftr-353	1544	8	c.b	c.b	PROPN
ftr-353	1544	9	.	.	PROPN
ftr-353	1544	10	140	140	NUM
ftr-353	1544	11	.	.	PUNCT
ftr-353	1545	1	prop	prop	NOUN
ftr-353	1545	2	.	.	PUNCT
ftr-353	1546	1	reg	reg	PROPN
ftr-353	1546	2	.	.	PUNCT
ftr-353	1547	1	§	§	PROPN
ftr-353	1547	2	1.3582(g	1.3582(g	NUM
ftr-353	1547	3	)	)	PUNCT
ftr-353	1547	4	provides	provide	VERB
ftr-353	1547	5	as	as	ADP
ftr-353	1547	6	a	a	DET
ftr-353	1547	7	general	general	ADJ
ftr-353	1547	8	rule	rule	NOUN
ftr-353	1547	9	that	that	SCONJ
ftr-353	1547	10	in	in	ADP
ftr-353	1547	11	a	a	DET
ftr-353	1547	12	§	§	PROPN
ftr-353	1547	13	351	351	NUM
ftr-353	1547	14	exchange	exchange	NOUN
ftr-353	1547	15	,	,	PUNCT
ftr-353	1547	16	the	the	DET
ftr-353	1547	17	aggregate	aggregate	ADJ
ftr-353	1547	18	basis	basis	NOUN
ftr-353	1547	19	of	of	ADP
ftr-353	1547	20	the	the	DET
ftr-353	1547	21	property	property	NOUN
ftr-353	1547	22	transferred	transfer	VERB
ftr-353	1547	23	(	(	PUNCT
ftr-353	1547	24	as	as	SCONJ
ftr-353	1547	25	adjusted	adjust	VERB
ftr-353	1547	26	for	for	ADP
ftr-353	1547	27	gain	gain	NOUN
ftr-353	1547	28	and	and	CCONJ
ftr-353	1547	29	boot	boot	NOUN
ftr-353	1547	30	)	)	PUNCT
ftr-353	1547	31	is	be	AUX
ftr-353	1547	32	allocated	allocate	VERB
ftr-353	1547	33	among	among	ADP
ftr-353	1547	34	all	all	PRON
ftr-353	1547	35	of	of	ADP
ftr-353	1547	36	the	the	DET
ftr-353	1547	37	shares	share	NOUN
ftr-353	1547	38	of	of	ADP
ftr-353	1547	39	stock	stock	NOUN
ftr-353	1547	40	received	receive	VERB
ftr-353	1547	41	in	in	ADP
ftr-353	1547	42	proportion	proportion	NOUN
ftr-353	1547	43	to	to	ADP
ftr-353	1547	44	the	the	DET
ftr-353	1547	45	fair	fair	ADJ
ftr-353	1547	46	market	market	NOUN
ftr-353	1547	47	values	value	NOUN
ftr-353	1547	48	of	of	ADP
ftr-353	1547	49	each	each	DET
ftr-353	1547	50	share	share	NOUN
ftr-353	1547	51	of	of	ADP
ftr-353	1547	52	stock	stock	NOUN
ftr-353	1547	53	.	.	PUNCT
ftr-353	1548	1	however	however	ADV
ftr-353	1548	2	,	,	PUNCT
ftr-353	1548	3	under	under	ADP
ftr-353	1548	4	prop	prop	NOUN
ftr-353	1548	5	.	.	PUNCT
ftr-353	1549	1	reg	reg	NOUN
ftr-353	1549	2	.	.	PUNCT
ftr-353	1550	1	§	§	PROPN
ftr-353	1550	2	1.358	1.358	NUM
ftr-353	1550	3	-	-	NUM
ftr-353	1550	4	2(g	2(g	NUM
ftr-353	1550	5	)	)	PUNCT
ftr-353	1550	6	,	,	PUNCT
ftr-353	1550	7	if	if	SCONJ
ftr-353	1550	8	a	a	DET
ftr-353	1550	9	shareholder	shareholder	NOUN
ftr-353	1550	10	transfers	transfer	VERB
ftr-353	1550	11	stock	stock	NOUN
ftr-353	1550	12	and	and	CCONJ
ftr-353	1550	13	other	other	ADJ
ftr-353	1550	14	property	property	NOUN
ftr-353	1550	15	,	,	PUNCT
ftr-353	1550	16	the	the	DET
ftr-353	1550	17	separate	separate	ADJ
ftr-353	1550	18	bases	basis	NOUN
ftr-353	1550	19	will	will	AUX
ftr-353	1550	20	be	be	AUX
ftr-353	1550	21	preserved	preserve	VERB
ftr-353	1550	22	in	in	ADP
ftr-353	1550	23	the	the	DET
ftr-353	1550	24	§	§	PROPN
ftr-353	1550	25	358	358	NUM
ftr-353	1550	26	basis	basis	NOUN
ftr-353	1550	27	of	of	ADP
ftr-353	1550	28	the	the	DET
ftr-353	1550	29	stock	stock	NOUN
ftr-353	1550	30	received	receive	VERB
ftr-353	1550	31	in	in	ADP
ftr-353	1550	32	the	the	DET
ftr-353	1550	33	exchange	exchange	NOUN
ftr-353	1550	34	,	,	PUNCT
ftr-353	1550	35	provided	provide	VERB
ftr-353	1550	36	that	that	SCONJ
ftr-353	1550	37	no	no	DET
ftr-353	1550	38	liabilities	liability	NOUN
ftr-353	1550	39	are	be	AUX
ftr-353	1550	40	assumed	assume	VERB
ftr-353	1550	41	in	in	ADP
ftr-353	1550	42	the	the	DET
ftr-353	1550	43	exchange	exchange	NOUN
ftr-353	1550	44	.	.	PUNCT
ftr-353	1551	1	3	3	X
ftr-353	1551	2	.	.	X
ftr-353	1551	3	does	do	AUX
ftr-353	1551	4	this	this	DET
ftr-353	1551	5	case	case	NOUN
ftr-353	1551	6	mean	mean	VERB
ftr-353	1551	7	an	an	DET
ftr-353	1551	8	“	"	PUNCT
ftr-353	1551	9	accidental	accidental	ADJ
ftr-353	1551	10	”	"	PUNCT
ftr-353	1551	11	benefit	benefit	NOUN
ftr-353	1551	12	conferred	confer	VERB
ftr-353	1551	13	on	on	ADP
ftr-353	1551	14	a	a	DET
ftr-353	1551	15	corporate	corporate	ADJ
ftr-353	1551	16	shareholder	shareholder	NOUN
ftr-353	1551	17	is	be	AUX
ftr-353	1551	18	not	not	PART
ftr-353	1551	19	a	a	DET
ftr-353	1551	20	constructive	constructive	ADJ
ftr-353	1551	21	dividend	dividend	NOUN
ftr-353	1551	22	?	?	PUNCT
ftr-353	1552	1	cox	cox	PROPN
ftr-353	1552	2	enterprises	enterprises	PROPN
ftr-353	1552	3	,	,	PUNCT
ftr-353	1552	4	inc	inc	PROPN
ftr-353	1552	5	.	.	PROPN
ftr-353	1553	1	v.	v.	PROPN
ftr-353	1553	2	commissioner	commissioner	PROPN
ftr-353	1553	3	,	,	PUNCT
ftr-353	1553	4	t.c	t.c	PROPN
ftr-353	1553	5	.	.	PROPN
ftr-353	1553	6	memo	memo	NOUN
ftr-353	1553	7	.	.	PUNCT
ftr-353	1554	1	2009	2009	NUM
ftr-353	1554	2	-	-	SYM
ftr-353	1554	3	134	134	NUM
ftr-353	1554	4	(	(	PUNCT
ftr-353	1554	5	6/9/09	6/9/09	NUM
ftr-353	1554	6	)	)	PUNCT
ftr-353	1554	7	.	.	PUNCT
ftr-353	1555	1	a	a	DET
ftr-353	1555	2	member	member	NOUN
ftr-353	1555	3	of	of	ADP
ftr-353	1555	4	cox	cox	PROPN
ftr-353	1555	5	enterprises	enterprise	NOUN
ftr-353	1555	6	’	'	PUNCT
ftr-353	1555	7	affiliated	affiliated	ADJ
ftr-353	1555	8	group	group	NOUN
ftr-353	1555	9	transferred	transfer	VERB
ftr-353	1555	10	the	the	DET
ftr-353	1555	11	assets	asset	NOUN
ftr-353	1555	12	of	of	ADP
ftr-353	1555	13	a	a	DET
ftr-353	1555	14	television	television	NOUN
ftr-353	1555	15	station	station	NOUN
ftr-353	1555	16	to	to	ADP
ftr-353	1555	17	a	a	DET
ftr-353	1555	18	partnership	partnership	NOUN
ftr-353	1555	19	in	in	ADP
ftr-353	1555	20	exchange	exchange	NOUN
ftr-353	1555	21	for	for	ADP
ftr-353	1555	22	a	a	DET
ftr-353	1555	23	majority	majority	NOUN
ftr-353	1555	24	interest	interest	NOUN
ftr-353	1555	25	in	in	ADP
ftr-353	1555	26	the	the	DET
ftr-353	1555	27	partnership	partnership	NOUN
ftr-353	1555	28	.	.	PUNCT
ftr-353	1556	1	two	two	NUM
ftr-353	1556	2	family	family	NOUN
ftr-353	1556	3	partnerships	partnership	NOUN
ftr-353	1556	4	,	,	PUNCT
ftr-353	1556	5	the	the	DET
ftr-353	1556	6	partners	partner	NOUN
ftr-353	1556	7	of	of	ADP
ftr-353	1556	8	which	which	PRON
ftr-353	1556	9	were	be	AUX
ftr-353	1556	10	family	family	NOUN
ftr-353	1556	11	members	member	NOUN
ftr-353	1556	12	of	of	ADP
ftr-353	1556	13	three	three	NUM
ftr-353	1556	14	trusts	trust	NOUN
ftr-353	1556	15	that	that	PRON
ftr-353	1556	16	together	together	ADV
ftr-353	1556	17	held	hold	VERB
ftr-353	1556	18	a	a	DET
ftr-353	1556	19	98	98	NUM
ftr-353	1556	20	percent	percent	NOUN
ftr-353	1556	21	majority	majority	NOUN
ftr-353	1556	22	interest	interest	NOUN
ftr-353	1556	23	in	in	ADP
ftr-353	1556	24	cox	cox	PROPN
ftr-353	1556	25	enterprises	enterprise	NOUN
ftr-353	1556	26	contributed	contribute	VERB
ftr-353	1556	27	cash	cash	NOUN
ftr-353	1556	28	to	to	ADP
ftr-353	1556	29	the	the	DET
ftr-353	1556	30	partnership	partnership	NOUN
ftr-353	1556	31	and	and	CCONJ
ftr-353	1556	32	received	receive	VERB
ftr-353	1556	33	minority	minority	NOUN
ftr-353	1556	34	interests	interest	NOUN
ftr-353	1556	35	.	.	PUNCT
ftr-353	1557	1	the	the	DET
ftr-353	1557	2	irs	irs	PROPN
ftr-353	1557	3	asserted	assert	VERB
ftr-353	1557	4	that	that	SCONJ
ftr-353	1557	5	under	under	ADP
ftr-353	1557	6	§	§	PROPN
ftr-353	1557	7	311(b	311(b	PROPN
ftr-353	1557	8	)	)	PUNCT
ftr-353	1557	9	,	,	PUNCT
ftr-353	1557	10	the	the	DET
ftr-353	1557	11	cox	cox	PROPN
ftr-353	1557	12	enterprises	enterprises	PROPN
ftr-353	1557	13	group	group	NOUN
ftr-353	1557	14	recognized	recognize	VERB
ftr-353	1557	15	income	income	NOUN
ftr-353	1557	16	on	on	ADP
ftr-353	1557	17	the	the	DET
ftr-353	1557	18	constructive	constructive	ADJ
ftr-353	1557	19	transfer	transfer	NOUN
ftr-353	1557	20	to	to	ADP
ftr-353	1557	21	the	the	DET
ftr-353	1557	22	trusts	trust	NOUN
ftr-353	1557	23	of	of	ADP
ftr-353	1557	24	a	a	DET
ftr-353	1557	25	portion	portion	NOUN
ftr-353	1557	26	of	of	ADP
ftr-353	1557	27	the	the	DET
ftr-353	1557	28	partnership	partnership	NOUN
ftr-353	1557	29	interest	interest	NOUN
ftr-353	1557	30	it	it	PRON
ftr-353	1557	31	received	receive	VERB
ftr-353	1557	32	in	in	ADP
ftr-353	1557	33	exchange	exchange	NOUN
ftr-353	1557	34	for	for	ADP
ftr-353	1557	35	the	the	DET
ftr-353	1557	36	assets	asset	NOUN
ftr-353	1557	37	,	,	PUNCT
ftr-353	1557	38	because	because	SCONJ
ftr-353	1557	39	the	the	DET
ftr-353	1557	40	157	157	NUM
ftr-353	1557	41	florida	florida	PROPN
ftr-353	1557	42	tax	tax	NOUN
ftr-353	1557	43	review	review	NOUN
ftr-353	1557	44	[	[	X
ftr-353	1557	45	vol	vol	NOUN
ftr-353	1557	46	.	.	PUNCT
ftr-353	1557	47	10	10	NUM
ftr-353	1557	48	:	:	PUNCT
ftr-353	1557	49	si	si	PROPN
ftr-353	1557	50	partnership	partnership	NOUN
ftr-353	1557	51	interest	interest	NOUN
ftr-353	1557	52	received	receive	VERB
ftr-353	1557	53	by	by	ADP
ftr-353	1557	54	the	the	DET
ftr-353	1557	55	cox	cox	PROPN
ftr-353	1557	56	enterprises	enterprise	NOUN
ftr-353	1557	57	group	group	NOUN
ftr-353	1557	58	member	member	NOUN
ftr-353	1557	59	that	that	PRON
ftr-353	1557	60	transferred	transfer	VERB
ftr-353	1557	61	the	the	DET
ftr-353	1557	62	assets	asset	NOUN
ftr-353	1557	63	was	be	AUX
ftr-353	1557	64	worth	worth	ADJ
ftr-353	1557	65	$	$	SYM
ftr-353	1557	66	60.5	60.5	NUM
ftr-353	1557	67	million	million	NUM
ftr-353	1557	68	less	less	ADJ
ftr-353	1557	69	than	than	ADP
ftr-353	1557	70	the	the	DET
ftr-353	1557	71	value	value	NOUN
ftr-353	1557	72	of	of	ADP
ftr-353	1557	73	the	the	DET
ftr-353	1557	74	transferred	transfer	VERB
ftr-353	1557	75	assets	asset	NOUN
ftr-353	1557	76	.	.	PUNCT
ftr-353	1558	1	the	the	DET
ftr-353	1558	2	commissioner	commissioner	NOUN
ftr-353	1558	3	’s	’s	PART
ftr-353	1558	4	theory	theory	NOUN
ftr-353	1558	5	was	be	AUX
ftr-353	1558	6	that	that	SCONJ
ftr-353	1558	7	the	the	DET
ftr-353	1558	8	cox	cox	PROPN
ftr-353	1558	9	enterprises	enterprise	NOUN
ftr-353	1558	10	group	group	NOUN
ftr-353	1558	11	had	have	AUX
ftr-353	1558	12	constructively	constructively	ADV
ftr-353	1558	13	distributed	distribute	VERB
ftr-353	1558	14	a	a	DET
ftr-353	1558	15	dividend	dividend	NOUN
ftr-353	1558	16	of	of	ADP
ftr-353	1558	17	an	an	DET
ftr-353	1558	18	economic	economic	ADJ
ftr-353	1558	19	portion	portion	NOUN
ftr-353	1558	20	of	of	ADP
ftr-353	1558	21	its	its	PRON
ftr-353	1558	22	partnership	partnership	NOUN
ftr-353	1558	23	interest	interest	NOUN
ftr-353	1558	24	to	to	ADP
ftr-353	1558	25	the	the	DET
ftr-353	1558	26	shareholder	shareholder	NOUN
ftr-353	1558	27	trusts	trust	NOUN
ftr-353	1558	28	by	by	ADP
ftr-353	1558	29	transferring	transfer	VERB
ftr-353	1558	30	to	to	ADP
ftr-353	1558	31	family	family	NOUN
ftr-353	1558	32	partnerships	partnership	NOUN
ftr-353	1558	33	“	"	PUNCT
ftr-353	1558	34	for	for	ADP
ftr-353	1558	35	the	the	DET
ftr-353	1558	36	benefit	benefit	NOUN
ftr-353	1558	37	of	of	ADP
ftr-353	1558	38	”	"	PUNCT
ftr-353	1558	39	the	the	DET
ftr-353	1558	40	shareholder	shareholder	NOUN
ftr-353	1558	41	trusts	trust	VERB
ftr-353	1558	42	.	.	PUNCT
ftr-353	1559	1	on	on	ADP
ftr-353	1559	2	the	the	DET
ftr-353	1559	3	taxpayer	taxpayer	NOUN
ftr-353	1559	4	’s	’s	PART
ftr-353	1559	5	motion	motion	NOUN
ftr-353	1559	6	for	for	ADP
ftr-353	1559	7	summary	summary	NOUN
ftr-353	1559	8	judgment	judgment	NOUN
ftr-353	1559	9	,	,	PUNCT
ftr-353	1559	10	for	for	ADP
ftr-353	1559	11	purposes	purpose	NOUN
ftr-353	1559	12	of	of	ADP
ftr-353	1559	13	the	the	DET
ftr-353	1559	14	motion	motion	NOUN
ftr-353	1559	15	,	,	PUNCT
ftr-353	1559	16	the	the	DET
ftr-353	1559	17	$	$	SYM
ftr-353	1559	18	60.5	60.5	NUM
ftr-353	1559	19	million	million	NUM
ftr-353	1559	20	disparity	disparity	NOUN
ftr-353	1559	21	was	be	AUX
ftr-353	1559	22	between	between	ADP
ftr-353	1559	23	the	the	DET
ftr-353	1559	24	value	value	NOUN
ftr-353	1559	25	of	of	ADP
ftr-353	1559	26	the	the	DET
ftr-353	1559	27	assets	asset	NOUN
ftr-353	1559	28	and	and	CCONJ
ftr-353	1559	29	the	the	DET
ftr-353	1559	30	value	value	NOUN
ftr-353	1559	31	of	of	ADP
ftr-353	1559	32	the	the	DET
ftr-353	1559	33	partnership	partnership	NOUN
ftr-353	1559	34	interest	interest	NOUN
ftr-353	1559	35	it	it	PRON
ftr-353	1559	36	received	receive	VERB
ftr-353	1559	37	in	in	ADP
ftr-353	1559	38	return	return	NOUN
ftr-353	1559	39	was	be	AUX
ftr-353	1559	40	admitted	admit	VERB
ftr-353	1559	41	.	.	PUNCT
ftr-353	1560	1	judge	judge	PROPN
ftr-353	1560	2	halpern	halpern	PROPN
ftr-353	1560	3	found	find	VERB
ftr-353	1560	4	that	that	SCONJ
ftr-353	1560	5	the	the	DET
ftr-353	1560	6	undisputed	undisputed	ADJ
ftr-353	1560	7	facts	fact	NOUN
ftr-353	1560	8	established	establish	VERB
ftr-353	1560	9	that	that	SCONJ
ftr-353	1560	10	cox	cox	PROPN
ftr-353	1560	11	enterprises	enterprise	NOUN
ftr-353	1560	12	’	'	PUNCT
ftr-353	1560	13	primary	primary	ADJ
ftr-353	1560	14	purpose	purpose	NOUN
ftr-353	1560	15	was	be	AUX
ftr-353	1560	16	not	not	PART
ftr-353	1560	17	to	to	PART
ftr-353	1560	18	provide	provide	VERB
ftr-353	1560	19	an	an	DET
ftr-353	1560	20	economic	economic	ADJ
ftr-353	1560	21	benefit	benefit	NOUN
ftr-353	1560	22	to	to	ADP
ftr-353	1560	23	the	the	DET
ftr-353	1560	24	family	family	NOUN
ftr-353	1560	25	partnerships	partnership	NOUN
ftr-353	1560	26	and	and	CCONJ
ftr-353	1560	27	,	,	PUNCT
ftr-353	1560	28	derivatively	derivatively	ADV
ftr-353	1560	29	,	,	PUNCT
ftr-353	1560	30	to	to	ADP
ftr-353	1560	31	the	the	DET
ftr-353	1560	32	shareholder	shareholder	NOUN
ftr-353	1560	33	trusts	trust	NOUN
ftr-353	1560	34	.	.	PUNCT
ftr-353	1561	1	in	in	ADP
ftr-353	1561	2	summarizing	summarize	VERB
ftr-353	1561	3	the	the	DET
ftr-353	1561	4	applicable	applicable	ADJ
ftr-353	1561	5	case	case	NOUN
ftr-353	1561	6	law	law	NOUN
ftr-353	1561	7	,	,	PUNCT
ftr-353	1561	8	he	he	PRON
ftr-353	1561	9	quoted	quote	VERB
ftr-353	1561	10	gilbert	gilbert	PROPN
ftr-353	1561	11	v.	v.	PROPN
ftr-353	1561	12	commissioner	commissioner	PROPN
ftr-353	1561	13	,	,	PUNCT
ftr-353	1561	14	74	74	NUM
ftr-353	1561	15	t.c	t.c	PROPN
ftr-353	1561	16	.	.	PROPN
ftr-353	1561	17	60	60	NUM
ftr-353	1561	18	,	,	PUNCT
ftr-353	1561	19	64	64	NUM
ftr-353	1561	20	(	(	PUNCT
ftr-353	1561	21	1980	1980	NUM
ftr-353	1561	22	):	):	PUNCT
ftr-353	1561	23	“	"	PUNCT
ftr-353	1561	24	‘	'	PUNCT
ftr-353	1561	25	[	[	X
ftr-353	1561	26	t]ransfers	t]ransfer	NOUN
ftr-353	1561	27	between	between	ADP
ftr-353	1561	28	related	related	ADJ
ftr-353	1561	29	corporations	corporation	NOUN
ftr-353	1561	30	can	can	AUX
ftr-353	1561	31	result	result	VERB
ftr-353	1561	32	in	in	ADP
ftr-353	1561	33	constructive	constructive	ADJ
ftr-353	1561	34	dividends	dividend	NOUN
ftr-353	1561	35	to	to	ADP
ftr-353	1561	36	their	their	PRON
ftr-353	1561	37	common	common	ADJ
ftr-353	1561	38	shareholder	shareholder	NOUN
ftr-353	1561	39	if	if	SCONJ
ftr-353	1561	40	they	they	PRON
ftr-353	1561	41	were	be	AUX
ftr-353	1561	42	made	make	VERB
ftr-353	1561	43	primarily	primarily	ADV
ftr-353	1561	44	for	for	ADP
ftr-353	1561	45	his	his	PRON
ftr-353	1561	46	benefit	benefit	NOUN
ftr-353	1561	47	and	and	CCONJ
ftr-353	1561	48	if	if	SCONJ
ftr-353	1561	49	he	he	PRON
ftr-353	1561	50	received	receive	VERB
ftr-353	1561	51	a	a	DET
ftr-353	1561	52	direct	direct	ADJ
ftr-353	1561	53	or	or	CCONJ
ftr-353	1561	54	tangible	tangible	ADJ
ftr-353	1561	55	benefit	benefit	NOUN
ftr-353	1561	56	.	.	PUNCT
ftr-353	1561	57	’	'	PUNCT
ftr-353	1562	1	if	if	SCONJ
ftr-353	1562	2	the	the	DET
ftr-353	1562	3	benefit	benefit	NOUN
ftr-353	1562	4	to	to	ADP
ftr-353	1562	5	the	the	DET
ftr-353	1562	6	shareholder	shareholder	NOUN
ftr-353	1562	7	is	be	AUX
ftr-353	1562	8	‘	'	PUNCT
ftr-353	1562	9	indirect	indirect	ADJ
ftr-353	1562	10	or	or	CCONJ
ftr-353	1562	11	derivative	derivative	NOUN
ftr-353	1562	12	in	in	ADP
ftr-353	1562	13	nature	nature	NOUN
ftr-353	1562	14	,	,	PUNCT
ftr-353	1562	15	there	there	PRON
ftr-353	1562	16	is	be	VERB
ftr-353	1562	17	no	no	DET
ftr-353	1562	18	constructive	constructive	ADJ
ftr-353	1562	19	dividend	dividend	NOUN
ftr-353	1562	20	.	.	PUNCT
ftr-353	1562	21	’	'	PUNCT
ftr-353	1562	22	”	"	PUNCT
ftr-353	1562	23	applying	apply	VERB
ftr-353	1562	24	this	this	DET
ftr-353	1562	25	legal	legal	ADJ
ftr-353	1562	26	standard	standard	NOUN
ftr-353	1562	27	to	to	ADP
ftr-353	1562	28	his	his	PRON
ftr-353	1562	29	factual	factual	ADJ
ftr-353	1562	30	conclusion	conclusion	NOUN
ftr-353	1562	31	,	,	PUNCT
ftr-353	1562	32	there	there	PRON
ftr-353	1562	33	was	be	VERB
ftr-353	1562	34	not	not	PART
ftr-353	1562	35	a	a	DET
ftr-353	1562	36	constructive	constructive	ADJ
ftr-353	1562	37	dividend	dividend	NOUN
ftr-353	1562	38	to	to	ADP
ftr-353	1562	39	the	the	DET
ftr-353	1562	40	shareholder	shareholder	NOUN
ftr-353	1562	41	trusts	trust	NOUN
ftr-353	1562	42	,	,	PUNCT
ftr-353	1562	43	even	even	ADV
ftr-353	1562	44	though	though	SCONJ
ftr-353	1562	45	an	an	DET
ftr-353	1562	46	economic	economic	ADJ
ftr-353	1562	47	benefit	benefit	NOUN
ftr-353	1562	48	was	be	AUX
ftr-353	1562	49	conferred	confer	VERB
ftr-353	1562	50	on	on	ADP
ftr-353	1562	51	the	the	DET
ftr-353	1562	52	beneficiaries	beneficiary	NOUN
ftr-353	1562	53	of	of	ADP
ftr-353	1562	54	the	the	DET
ftr-353	1562	55	shareholder	shareholder	NOUN
ftr-353	1562	56	trusts	trust	NOUN
ftr-353	1562	57	.	.	PUNCT
ftr-353	1563	1	judge	judge	PROPN
ftr-353	1563	2	halpern	halpern	PROPN
ftr-353	1563	3	found	find	VERB
ftr-353	1563	4	the	the	DET
ftr-353	1563	5	transfer	transfer	NOUN
ftr-353	1563	6	of	of	ADP
ftr-353	1563	7	the	the	DET
ftr-353	1563	8	television	television	NOUN
ftr-353	1563	9	station	station	NOUN
ftr-353	1563	10	to	to	ADP
ftr-353	1563	11	the	the	DET
ftr-353	1563	12	partnership	partnership	NOUN
ftr-353	1563	13	had	have	VERB
ftr-353	1563	14	a	a	DET
ftr-353	1563	15	business	business	NOUN
ftr-353	1563	16	purpose	purpose	NOUN
ftr-353	1563	17	and	and	CCONJ
ftr-353	1563	18	that	that	SCONJ
ftr-353	1563	19	because	because	SCONJ
ftr-353	1563	20	a	a	DET
ftr-353	1563	21	gratuitous	gratuitous	ADJ
ftr-353	1563	22	transfer	transfer	NOUN
ftr-353	1563	23	of	of	ADP
ftr-353	1563	24	assets	asset	NOUN
ftr-353	1563	25	would	would	AUX
ftr-353	1563	26	have	have	AUX
ftr-353	1563	27	violated	violate	VERB
ftr-353	1563	28	the	the	DET
ftr-353	1563	29	board	board	NOUN
ftr-353	1563	30	of	of	ADP
ftr-353	1563	31	directors	director	NOUN
ftr-353	1563	32	’	'	PUNCT
ftr-353	1563	33	fiduciary	fiduciary	ADJ
ftr-353	1563	34	duty	duty	NOUN
ftr-353	1563	35	,	,	PUNCT
ftr-353	1563	36	a	a	DET
ftr-353	1563	37	purpose	purpose	NOUN
ftr-353	1563	38	to	to	PART
ftr-353	1563	39	make	make	VERB
ftr-353	1563	40	a	a	DET
ftr-353	1563	41	gratuitous	gratuitous	ADJ
ftr-353	1563	42	transfer	transfer	NOUN
ftr-353	1563	43	could	could	AUX
ftr-353	1563	44	not	not	PART
ftr-353	1563	45	be	be	AUX
ftr-353	1563	46	assumed	assume	VERB
ftr-353	1563	47	to	to	PART
ftr-353	1563	48	exist	exist	VERB
ftr-353	1563	49	merely	merely	ADV
ftr-353	1563	50	due	due	ADJ
ftr-353	1563	51	to	to	ADP
ftr-353	1563	52	the	the	DET
ftr-353	1563	53	value	value	NOUN
ftr-353	1563	54	disparity	disparity	NOUN
ftr-353	1563	55	.	.	PUNCT
ftr-353	1564	1	accordingly	accordingly	ADV
ftr-353	1564	2	,	,	PUNCT
ftr-353	1564	3	no	no	DET
ftr-353	1564	4	gain	gain	NOUN
ftr-353	1564	5	was	be	AUX
ftr-353	1564	6	recognized	recognize	VERB
ftr-353	1564	7	under	under	ADP
ftr-353	1564	8	§	§	PROPN
ftr-353	1564	9	311(b	311(b	PROPN
ftr-353	1564	10	)	)	PUNCT
ftr-353	1564	11	.	.	PUNCT
ftr-353	1565	1	judge	judge	PROPN
ftr-353	1565	2	halpern	halpern	PROPN
ftr-353	1565	3	rejected	reject	VERB
ftr-353	1565	4	the	the	DET
ftr-353	1565	5	commissioner	commissioner	NOUN
ftr-353	1565	6	’s	’s	PART
ftr-353	1565	7	argument	argument	NOUN
ftr-353	1565	8	that	that	SCONJ
ftr-353	1565	9	to	to	PART
ftr-353	1565	10	find	find	VERB
ftr-353	1565	11	a	a	DET
ftr-353	1565	12	constructive	constructive	ADJ
ftr-353	1565	13	dividend	dividend	NOUN
ftr-353	1565	14	“	"	PUNCT
ftr-353	1565	15	it	it	PRON
ftr-353	1565	16	is	be	AUX
ftr-353	1565	17	only	only	ADV
ftr-353	1565	18	necessary	necessary	ADJ
ftr-353	1565	19	to	to	PART
ftr-353	1565	20	establish	establish	VERB
ftr-353	1565	21	that	that	SCONJ
ftr-353	1565	22	appreciated	appreciated	ADJ
ftr-353	1565	23	assets	asset	NOUN
ftr-353	1565	24	left	leave	VERB
ftr-353	1565	25	the	the	DET
ftr-353	1565	26	corporate	corporate	ADJ
ftr-353	1565	27	solution	solution	NOUN
ftr-353	1565	28	…	…	PUNCT
ftr-353	1565	29	,	,	PUNCT
ftr-353	1565	30	for	for	ADP
ftr-353	1565	31	the	the	DET
ftr-353	1565	32	benefit	benefit	NOUN
ftr-353	1565	33	of	of	ADP
ftr-353	1565	34	its	its	PRON
ftr-353	1565	35	shareholder	shareholder	NOUN
ftr-353	1565	36	trusts	trust	NOUN
ftr-353	1565	37	,	,	PUNCT
ftr-353	1565	38	to	to	PART
ftr-353	1565	39	establish	establish	VERB
ftr-353	1565	40	that	that	SCONJ
ftr-353	1565	41	there	there	PRON
ftr-353	1565	42	has	have	AUX
ftr-353	1565	43	been	be	AUX
ftr-353	1565	44	a	a	DET
ftr-353	1565	45	distribution	distribution	NOUN
ftr-353	1565	46	with	with	ADP
ftr-353	1565	47	respect	respect	NOUN
ftr-353	1565	48	to	to	ADP
ftr-353	1565	49	[	[	X
ftr-353	1565	50	the	the	PRON
ftr-353	1565	51	]	]	X
ftr-353	1565	52	shareholder	shareholder	NOUN
ftr-353	1565	53	trusts	trust	VERB
ftr-353	1565	54	’	'	PUNCT
ftr-353	1565	55	stock	stock	NOUN
ftr-353	1565	56	to	to	PART
ftr-353	1565	57	which	which	PRON
ftr-353	1565	58	section	section	NOUN
ftr-353	1565	59	311	311	NUM
ftr-353	1565	60	applies	applie	NOUN
ftr-353	1565	61	.	.	PUNCT
ftr-353	1565	62	”	"	PUNCT
ftr-353	1566	1	4	4	NUM
ftr-353	1566	2	.	.	X
ftr-353	1566	3	reducing	reduce	VERB
ftr-353	1566	4	e&p	e&p	PROPN
ftr-353	1566	5	for	for	ADP
ftr-353	1566	6	nondeductible	nondeductible	ADJ
ftr-353	1566	7	expenses	expense	NOUN
ftr-353	1566	8	.	.	PUNCT
ftr-353	1567	1	rev	rev	PROPN
ftr-353	1567	2	.	.	PROPN
ftr-353	1567	3	rul	rul	PROPN
ftr-353	1567	4	.	.	PUNCT
ftr-353	1567	5	2009	2009	NUM
ftr-353	1567	6	-	-	SYM
ftr-353	1567	7	25	25	NUM
ftr-353	1567	8	,	,	PUNCT
ftr-353	1567	9	2009	2009	NUM
ftr-353	1567	10	-	-	SYM
ftr-353	1567	11	38	38	NUM
ftr-353	1567	12	i.r.b	i.r.b	NOUN
ftr-353	1567	13	.	.	PUNCT
ftr-353	1568	1	365	365	NUM
ftr-353	1568	2	(	(	PUNCT
ftr-353	1568	3	9/4/09	9/4/09	NUM
ftr-353	1568	4	)	)	PUNCT
ftr-353	1568	5	.	.	PUNCT
ftr-353	1569	1	interest	interest	NOUN
ftr-353	1569	2	paid	pay	VERB
ftr-353	1569	3	by	by	ADP
ftr-353	1569	4	a	a	DET
ftr-353	1569	5	corporation	corporation	NOUN
ftr-353	1569	6	on	on	ADP
ftr-353	1569	7	a	a	DET
ftr-353	1569	8	loan	loan	NOUN
ftr-353	1569	9	to	to	PART
ftr-353	1569	10	purchase	purchase	VERB
ftr-353	1569	11	a	a	DET
ftr-353	1569	12	life	life	NOUN
ftr-353	1569	13	insurance	insurance	NOUN
ftr-353	1569	14	policy	policy	NOUN
ftr-353	1569	15	on	on	ADP
ftr-353	1569	16	an	an	DET
ftr-353	1569	17	individual	individual	NOUN
ftr-353	1569	18	for	for	ADP
ftr-353	1569	19	which	which	PRON
ftr-353	1569	20	a	a	DET
ftr-353	1569	21	deduction	deduction	NOUN
ftr-353	1569	22	has	have	AUX
ftr-353	1569	23	been	be	AUX
ftr-353	1569	24	disallowed	disallow	VERB
ftr-353	1569	25	under	under	ADP
ftr-353	1569	26	§	§	PROPN
ftr-353	1569	27	264(a)(4	264(a)(4	NUM
ftr-353	1569	28	)	)	PUNCT
ftr-353	1569	29	reduces	reduce	VERB
ftr-353	1569	30	earnings	earning	NOUN
ftr-353	1569	31	and	and	CCONJ
ftr-353	1569	32	profits	profit	NOUN
ftr-353	1569	33	for	for	ADP
ftr-353	1569	34	the	the	DET
ftr-353	1569	35	taxable	taxable	ADJ
ftr-353	1569	36	year	year	NOUN
ftr-353	1569	37	in	in	ADP
ftr-353	1569	38	which	which	PRON
ftr-353	1569	39	the	the	DET
ftr-353	1569	40	interest	interest	NOUN
ftr-353	1569	41	would	would	AUX
ftr-353	1569	42	have	have	AUX
ftr-353	1569	43	been	be	AUX
ftr-353	1569	44	allowable	allowable	ADJ
ftr-353	1569	45	as	as	ADP
ftr-353	1569	46	a	a	DET
ftr-353	1569	47	deduction	deduction	NOUN
ftr-353	1569	48	but	but	CCONJ
ftr-353	1569	49	for	for	ADP
ftr-353	1569	50	its	its	PRON
ftr-353	1569	51	disallowance	disallowance	NOUN
ftr-353	1569	52	under	under	ADP
ftr-353	1569	53	§	§	PROPN
ftr-353	1569	54	264(a)(4	264(a)(4	NUM
ftr-353	1569	55	)	)	PUNCT
ftr-353	1569	56	.	.	PUNCT
ftr-353	1570	1	it	it	PRON
ftr-353	1570	2	does	do	AUX
ftr-353	1570	3	not	not	PART
ftr-353	1570	4	further	far	ADV
ftr-353	1570	5	reduce	reduce	VERB
ftr-353	1570	6	earnings	earning	NOUN
ftr-353	1570	7	and	and	CCONJ
ftr-353	1570	8	profits	profit	NOUN
ftr-353	1570	9	when	when	SCONJ
ftr-353	1570	10	the	the	DET
ftr-353	1570	11	death	death	NOUN
ftr-353	1570	12	benefit	benefit	NOUN
ftr-353	1570	13	is	be	AUX
ftr-353	1570	14	received	receive	VERB
ftr-353	1570	15	under	under	ADP
ftr-353	1570	16	the	the	DET
ftr-353	1570	17	life	life	NOUN
ftr-353	1570	18	insurance	insurance	NOUN
ftr-353	1570	19	contract	contract	NOUN
ftr-353	1570	20	.	.	PUNCT
ftr-353	1571	1	c.	c.	NOUN
ftr-353	1571	2	liquidations	liquidation	NOUN
ftr-353	1571	3	there	there	PRON
ftr-353	1571	4	were	be	VERB
ftr-353	1571	5	no	no	DET
ftr-353	1571	6	significant	significant	ADJ
ftr-353	1571	7	developments	development	NOUN
ftr-353	1571	8	regarding	regard	VERB
ftr-353	1571	9	this	this	DET
ftr-353	1571	10	topic	topic	NOUN
ftr-353	1571	11	during	during	ADP
ftr-353	1571	12	2009	2009	NUM
ftr-353	1571	13	.	.	PUNCT
ftr-353	1572	1	2010	2010	NUM
ftr-353	1572	2	]	]	PUNCT
ftr-353	1572	3	recent	recent	ADJ
ftr-353	1572	4	developments	development	NOUN
ftr-353	1572	5	in	in	ADP
ftr-353	1572	6	federal	federal	ADJ
ftr-353	1572	7	income	income	NOUN
ftr-353	1572	8	taxation	taxation	NOUN
ftr-353	1572	9	158	158	NUM
ftr-353	1572	10	d.	d.	PROPN
ftr-353	1572	11	s	s	PROPN
ftr-353	1572	12	corporations	corporation	NOUN
ftr-353	1572	13	1	1	X
ftr-353	1572	14	.	.	PUNCT
ftr-353	1572	15	disregarded	disregard	VERB
ftr-353	1572	16	qsub	qsub	PROPN
ftr-353	1572	17	is	be	AUX
ftr-353	1572	18	still	still	ADV
ftr-353	1572	19	a	a	DET
ftr-353	1572	20	bank	bank	NOUN
ftr-353	1572	21	subject	subject	NOUN
ftr-353	1572	22	to	to	ADP
ftr-353	1572	23	reduced	reduce	VERB
ftr-353	1572	24	interest	interest	NOUN
ftr-353	1572	25	deductions	deduction	NOUN
ftr-353	1572	26	for	for	ADP
ftr-353	1572	27	interest	interest	NOUN
ftr-353	1572	28	incurred	incur	VERB
ftr-353	1572	29	to	to	PART
ftr-353	1572	30	carry	carry	VERB
ftr-353	1572	31	tax	tax	NOUN
ftr-353	1572	32	-	-	PUNCT
ftr-353	1572	33	exempt	exempt	ADJ
ftr-353	1572	34	obligations	obligation	NOUN
ftr-353	1572	35	.	.	PUNCT
ftr-353	1573	1	vainisi	vainisi	PROPN
ftr-353	1573	2	v.	v.	ADP
ftr-353	1573	3	commissioner	commissioner	PROPN
ftr-353	1573	4	,	,	PUNCT
ftr-353	1573	5	132	132	NUM
ftr-353	1573	6	t.c	t.c	PROPN
ftr-353	1573	7	.	.	PUNCT
ftr-353	1574	1	no	no	INTJ
ftr-353	1574	2	.	.	NOUN
ftr-353	1574	3	1	1	NUM
ftr-353	1574	4	(	(	PUNCT
ftr-353	1574	5	1/15/09	1/15/09	NUM
ftr-353	1574	6	)	)	PUNCT
ftr-353	1574	7	.	.	PUNCT
ftr-353	1575	1	sections	section	NOUN
ftr-353	1575	2	291(a)(3	291(a)(3	NOUN
ftr-353	1575	3	)	)	PUNCT
ftr-353	1575	4	,	,	PUNCT
ftr-353	1575	5	(	(	PUNCT
ftr-353	1575	6	e)(1)(b	e)(1)(b	NUM
ftr-353	1575	7	)	)	PUNCT
ftr-353	1575	8	,	,	PUNCT
ftr-353	1575	9	and	and	CCONJ
ftr-353	1575	10	265(b)(3	265(b)(3	X
ftr-353	1575	11	)	)	PUNCT
ftr-353	1575	12	disallow	disallow	ADJ
ftr-353	1575	13	interest	interest	NOUN
ftr-353	1575	14	deductions	deduction	NOUN
ftr-353	1575	15	of	of	ADP
ftr-353	1575	16	a	a	DET
ftr-353	1575	17	financial	financial	ADJ
ftr-353	1575	18	institution	institution	NOUN
ftr-353	1575	19	incurred	incur	VERB
ftr-353	1575	20	to	to	PART
ftr-353	1575	21	carry	carry	VERB
ftr-353	1575	22	tax	tax	NOUN
ftr-353	1575	23	-	-	PUNCT
ftr-353	1575	24	exempt	exempt	ADJ
ftr-353	1575	25	obligations	obligation	NOUN
ftr-353	1575	26	,	,	PUNCT
ftr-353	1575	27	but	but	CCONJ
ftr-353	1575	28	allow	allow	VERB
ftr-353	1575	29	an	an	DET
ftr-353	1575	30	80	80	NUM
ftr-353	1575	31	percent	percent	NOUN
ftr-353	1575	32	deduction	deduction	NOUN
ftr-353	1575	33	for	for	ADP
ftr-353	1575	34	interest	interest	NOUN
ftr-353	1575	35	on	on	ADP
ftr-353	1575	36	tax	tax	NOUN
ftr-353	1575	37	-	-	PUNCT
ftr-353	1575	38	exempts	exempt	NOUN
ftr-353	1575	39	acquired	acquire	VERB
ftr-353	1575	40	after	after	ADP
ftr-353	1575	41	12/31/82	12/31/82	NUM
ftr-353	1575	42	,	,	PUNCT
ftr-353	1575	43	and	and	CCONJ
ftr-353	1575	44	before	before	ADP
ftr-353	1575	45	8/7/86	8/7/86	NUM
ftr-353	1575	46	,	,	PUNCT
ftr-353	1575	47	and	and	CCONJ
ftr-353	1575	48	for	for	ADP
ftr-353	1575	49	certain	certain	ADJ
ftr-353	1575	50	qualified	qualified	ADJ
ftr-353	1575	51	tax	tax	NOUN
ftr-353	1575	52	exempt	exempt	ADJ
ftr-353	1575	53	obligations	obligation	NOUN
ftr-353	1575	54	as	as	SCONJ
ftr-353	1575	55	defined	define	VERB
ftr-353	1575	56	in	in	ADP
ftr-353	1575	57	§	§	PROPN
ftr-353	1575	58	265(b)(3)(b	265(b)(3)(b	PROPN
ftr-353	1575	59	)	)	PUNCT
ftr-353	1575	60	.	.	PUNCT
ftr-353	1576	1	section	section	NOUN
ftr-353	1576	2	1361	1361	NUM
ftr-353	1576	3	allows	allow	VERB
ftr-353	1576	4	certain	certain	ADJ
ftr-353	1576	5	financial	financial	ADJ
ftr-353	1576	6	institutions	institution	NOUN
ftr-353	1576	7	to	to	PART
ftr-353	1576	8	elect	elect	VERB
ftr-353	1576	9	to	to	PART
ftr-353	1576	10	be	be	AUX
ftr-353	1576	11	treated	treat	VERB
ftr-353	1576	12	as	as	ADP
ftr-353	1576	13	an	an	DET
ftr-353	1576	14	s	s	NOUN
ftr-353	1576	15	corporation	corporation	NOUN
ftr-353	1576	16	,	,	PUNCT
ftr-353	1576	17	and	and	CCONJ
ftr-353	1576	18	further	far	ADV
ftr-353	1576	19	allows	allow	VERB
ftr-353	1576	20	an	an	DET
ftr-353	1576	21	s	s	NOUN
ftr-353	1576	22	corporation	corporation	NOUN
ftr-353	1576	23	to	to	PART
ftr-353	1576	24	treat	treat	VERB
ftr-353	1576	25	a	a	DET
ftr-353	1576	26	financial	financial	ADJ
ftr-353	1576	27	institution	institution	NOUN
ftr-353	1576	28	as	as	ADP
ftr-353	1576	29	a	a	DET
ftr-353	1576	30	qualified	qualified	ADJ
ftr-353	1576	31	s	s	PART
ftr-353	1576	32	corporation	corporation	NOUN
ftr-353	1576	33	subsidiary	subsidiary	NOUN
ftr-353	1576	34	(	(	PUNCT
ftr-353	1576	35	qsub	qsub	PROPN
ftr-353	1576	36	)	)	PUNCT
ftr-353	1576	37	.	.	PUNCT
ftr-353	1577	1	under	under	ADP
ftr-353	1577	2	§	§	PROPN
ftr-353	1577	3	1361(b)(3)(a	1361(b)(3)(a	NUM
ftr-353	1577	4	)	)	PUNCT
ftr-353	1577	5	,	,	PUNCT
ftr-353	1577	6	a	a	DET
ftr-353	1577	7	qsub	qsub	NOUN
ftr-353	1577	8	is	be	AUX
ftr-353	1577	9	not	not	PART
ftr-353	1577	10	treated	treat	VERB
ftr-353	1577	11	as	as	ADP
ftr-353	1577	12	a	a	DET
ftr-353	1577	13	separate	separate	ADJ
ftr-353	1577	14	corporation	corporation	NOUN
ftr-353	1577	15	except	except	SCONJ
ftr-353	1577	16	as	as	SCONJ
ftr-353	1577	17	provided	provide	VERB
ftr-353	1577	18	in	in	ADP
ftr-353	1577	19	regulations	regulation	NOUN
ftr-353	1577	20	.	.	PUNCT
ftr-353	1578	1	reg	reg	NOUN
ftr-353	1578	2	.	.	PUNCT
ftr-353	1579	1	§	§	PROPN
ftr-353	1579	2	1.1361	1.1361	NUM
ftr-353	1579	3	-	-	PUNCT
ftr-353	1579	4	4(a)(3	4(a)(3	NUM
ftr-353	1579	5	)	)	PUNCT
ftr-353	1579	6	provides	provide	VERB
ftr-353	1579	7	that	that	SCONJ
ftr-353	1579	8	in	in	ADP
ftr-353	1579	9	the	the	DET
ftr-353	1579	10	case	case	NOUN
ftr-353	1579	11	of	of	ADP
ftr-353	1579	12	a	a	DET
ftr-353	1579	13	bank	bank	NOUN
ftr-353	1579	14	that	that	PRON
ftr-353	1579	15	is	be	AUX
ftr-353	1579	16	an	an	DET
ftr-353	1579	17	s	s	NOUN
ftr-353	1579	18	corporation	corporation	NOUN
ftr-353	1579	19	or	or	CCONJ
ftr-353	1579	20	a	a	DET
ftr-353	1579	21	qsub	qsub	NOUN
ftr-353	1579	22	of	of	ADP
ftr-353	1579	23	an	an	DET
ftr-353	1579	24	s	s	NOUN
ftr-353	1579	25	corporation	corporation	NOUN
ftr-353	1579	26	,	,	PUNCT
ftr-353	1579	27	any	any	DET
ftr-353	1579	28	special	special	ADJ
ftr-353	1579	29	rules	rule	NOUN
ftr-353	1579	30	applicable	applicable	ADJ
ftr-353	1579	31	to	to	ADP
ftr-353	1579	32	banks	bank	NOUN
ftr-353	1579	33	will	will	AUX
ftr-353	1579	34	apply	apply	VERB
ftr-353	1579	35	to	to	ADP
ftr-353	1579	36	an	an	DET
ftr-353	1579	37	s	s	NOUN
ftr-353	1579	38	corporation	corporation	NOUN
ftr-353	1579	39	or	or	CCONJ
ftr-353	1579	40	a	a	DET
ftr-353	1579	41	qsub	qsub	NOUN
ftr-353	1579	42	that	that	PRON
ftr-353	1579	43	is	be	AUX
ftr-353	1579	44	bank	bank	NOUN
ftr-353	1579	45	.	.	PUNCT
ftr-353	1580	1	the	the	DET
ftr-353	1580	2	court	court	NOUN
ftr-353	1580	3	(	(	PUNCT
ftr-353	1580	4	judge	judge	PROPN
ftr-353	1580	5	foley	foley	PROPN
ftr-353	1580	6	)	)	PUNCT
ftr-353	1580	7	held	hold	VERB
ftr-353	1580	8	that	that	SCONJ
ftr-353	1580	9	under	under	ADP
ftr-353	1580	10	these	these	DET
ftr-353	1580	11	provisions	provision	NOUN
ftr-353	1580	12	the	the	DET
ftr-353	1580	13	limitations	limitation	NOUN
ftr-353	1580	14	of	of	ADP
ftr-353	1580	15	§	§	PROPN
ftr-353	1580	16	291(a)(3	291(a)(3	NOUN
ftr-353	1580	17	)	)	PUNCT
ftr-353	1580	18	are	be	AUX
ftr-353	1580	19	applicable	applicable	ADJ
ftr-353	1580	20	to	to	ADP
ftr-353	1580	21	interest	interest	NOUN
ftr-353	1580	22	deductions	deduction	NOUN
ftr-353	1580	23	claimed	claim	VERB
ftr-353	1580	24	by	by	ADP
ftr-353	1580	25	a	a	DET
ftr-353	1580	26	parent	parent	NOUN
ftr-353	1580	27	s	s	PART
ftr-353	1580	28	corporation	corporation	NOUN
ftr-353	1580	29	for	for	ADP
ftr-353	1580	30	interest	interest	NOUN
ftr-353	1580	31	expense	expense	NOUN
ftr-353	1580	32	generated	generate	VERB
ftr-353	1580	33	by	by	ADP
ftr-353	1580	34	the	the	DET
ftr-353	1580	35	s	s	PROPN
ftr-353	1580	36	corporation	corporation	NOUN
ftr-353	1580	37	’s	’s	PART
ftr-353	1580	38	qsub	qsub	PROPN
ftr-353	1580	39	bank	bank	PROPN
ftr-353	1580	40	.	.	PUNCT
ftr-353	1581	1	the	the	DET
ftr-353	1581	2	court	court	NOUN
ftr-353	1581	3	also	also	ADV
ftr-353	1581	4	held	hold	VERB
ftr-353	1581	5	that	that	SCONJ
ftr-353	1581	6	reg	reg	NOUN
ftr-353	1581	7	.	.	PUNCT
ftr-353	1582	1	§	§	PROPN
ftr-353	1582	2	1.1361	1.1361	NUM
ftr-353	1582	3	-	-	PUNCT
ftr-353	1582	4	4(a)(3	4(a)(3	NUM
ftr-353	1582	5	)	)	PUNCT
ftr-353	1582	6	is	be	AUX
ftr-353	1582	7	consistent	consistent	ADJ
ftr-353	1582	8	with	with	ADP
ftr-353	1582	9	the	the	DET
ftr-353	1582	10	enactment	enactment	NOUN
ftr-353	1582	11	of	of	ADP
ftr-353	1582	12	§	§	PROPN
ftr-353	1582	13	1361(b)(3)(a	1361(b)(3)(a	NUM
ftr-353	1582	14	)	)	PUNCT
ftr-353	1582	15	and	and	CCONJ
ftr-353	1582	16	its	its	PRON
ftr-353	1582	17	legislative	legislative	ADJ
ftr-353	1582	18	history	history	NOUN
ftr-353	1582	19	.	.	PUNCT
ftr-353	1583	1	2	2	X
ftr-353	1583	2	.	.	X
ftr-353	1583	3	suspending	suspend	VERB
ftr-353	1583	4	the	the	DET
ftr-353	1583	5	built	build	VERB
ftr-353	1583	6	-	-	PUNCT
ftr-353	1583	7	in	in	ADP
ftr-353	1583	8	gains	gain	NOUN
ftr-353	1583	9	tax	tax	NOUN
ftr-353	1583	10	to	to	PART
ftr-353	1583	11	goose	goose	VERB
ftr-353	1583	12	the	the	DET
ftr-353	1583	13	economy	economy	NOUN
ftr-353	1583	14	by	by	ADP
ftr-353	1583	15	encouraging	encourage	VERB
ftr-353	1583	16	disinvestment	disinvestment	NOUN
ftr-353	1583	17	in	in	ADP
ftr-353	1583	18	business	business	NOUN
ftr-353	1583	19	assets	asset	NOUN
ftr-353	1583	20	.	.	PUNCT
ftr-353	1584	1	section	section	NOUN
ftr-353	1584	2	1251(a	1251(a	NUM
ftr-353	1584	3	)	)	PUNCT
ftr-353	1584	4	of	of	ADP
ftr-353	1584	5	the	the	DET
ftr-353	1584	6	2009	2009	NUM
ftr-353	1584	7	arra	arra	PROPN
ftr-353	1584	8	amended	amend	VERB
ftr-353	1584	9	code	code	NOUN
ftr-353	1584	10	§	§	PROPN
ftr-353	1584	11	1374	1374	NUM
ftr-353	1584	12	to	to	PART
ftr-353	1584	13	exempt	exempt	VERB
ftr-353	1584	14	an	an	DET
ftr-353	1584	15	s	s	NOUN
ftr-353	1584	16	corporation	corporation	NOUN
ftr-353	1584	17	from	from	ADP
ftr-353	1584	18	the	the	DET
ftr-353	1584	19	built	build	VERB
ftr-353	1584	20	-	-	PUNCT
ftr-353	1584	21	in	in	ADP
ftr-353	1584	22	gains	gain	NOUN
ftr-353	1584	23	tax	tax	NOUN
ftr-353	1584	24	for	for	ADP
ftr-353	1584	25	taxable	taxable	ADJ
ftr-353	1584	26	years	year	NOUN
ftr-353	1584	27	beginning	begin	VERB
ftr-353	1584	28	in	in	ADP
ftr-353	1584	29	2009	2009	NUM
ftr-353	1584	30	and	and	CCONJ
ftr-353	1584	31	2010	2010	NUM
ftr-353	1584	32	if	if	SCONJ
ftr-353	1584	33	the	the	DET
ftr-353	1584	34	seventh	seventh	ADJ
ftr-353	1584	35	taxable	taxable	ADJ
ftr-353	1584	36	year	year	NOUN
ftr-353	1584	37	in	in	ADP
ftr-353	1584	38	the	the	DET
ftr-353	1584	39	recognition	recognition	NOUN
ftr-353	1584	40	period	period	NOUN
ftr-353	1584	41	preceded	precede	VERB
ftr-353	1584	42	the	the	DET
ftr-353	1584	43	2009	2009	NUM
ftr-353	1584	44	and	and	CCONJ
ftr-353	1584	45	2010	2010	NUM
ftr-353	1584	46	tax	tax	NOUN
ftr-353	1584	47	years	year	NOUN
ftr-353	1584	48	.	.	PUNCT
ftr-353	1585	1	this	this	DET
ftr-353	1585	2	rule	rule	NOUN
ftr-353	1585	3	applies	apply	VERB
ftr-353	1585	4	separately	separately	ADV
ftr-353	1585	5	for	for	ADP
ftr-353	1585	6	property	property	NOUN
ftr-353	1585	7	acquired	acquire	VERB
ftr-353	1585	8	from	from	ADP
ftr-353	1585	9	c	c	PROPN
ftr-353	1585	10	corporations	corporation	NOUN
ftr-353	1585	11	in	in	ADP
ftr-353	1585	12	carryover	carryover	NOUN
ftr-353	1585	13	basis	basis	NOUN
ftr-353	1585	14	transactions	transaction	NOUN
ftr-353	1585	15	.	.	PUNCT
ftr-353	1586	1	3	3	X
ftr-353	1586	2	.	.	X
ftr-353	1586	3	another	another	DET
ftr-353	1586	4	failed	fail	VERB
ftr-353	1586	5	attempt	attempt	NOUN
ftr-353	1586	6	to	to	PART
ftr-353	1586	7	end	end	VERB
ftr-353	1586	8	run	run	VERB
ftr-353	1586	9	the	the	DET
ftr-353	1586	10	§	§	PROPN
ftr-353	1586	11	1366(d	1366(d	NOUN
ftr-353	1586	12	)	)	PUNCT
ftr-353	1586	13	basis	basis	NOUN
ftr-353	1586	14	limitation	limitation	NOUN
ftr-353	1586	15	on	on	ADP
ftr-353	1586	16	passed	pass	VERB
ftr-353	1586	17	-	-	PUNCT
ftr-353	1586	18	though	though	NOUN
ftr-353	1586	19	losses	loss	NOUN
ftr-353	1586	20	.	.	PUNCT
ftr-353	1587	1	kerzner	kerzner	PROPN
ftr-353	1587	2	v.	v.	PROPN
ftr-353	1587	3	commissioner	commissioner	PROPN
ftr-353	1587	4	,	,	PUNCT
ftr-353	1587	5	t.c	t.c	PROPN
ftr-353	1587	6	.	.	PROPN
ftr-353	1587	7	memo	memo	NOUN
ftr-353	1587	8	.	.	PUNCT
ftr-353	1588	1	2009	2009	NUM
ftr-353	1588	2	-	-	SYM
ftr-353	1588	3	76	76	NUM
ftr-353	1588	4	(	(	PUNCT
ftr-353	1588	5	4/6/09	4/6/09	NUM
ftr-353	1588	6	)	)	PUNCT
ftr-353	1588	7	.	.	PUNCT
ftr-353	1589	1	the	the	DET
ftr-353	1589	2	taxpayers	taxpayer	NOUN
ftr-353	1589	3	,	,	PUNCT
ftr-353	1589	4	who	who	PRON
ftr-353	1589	5	were	be	AUX
ftr-353	1589	6	equal	equal	ADJ
ftr-353	1589	7	partners	partner	NOUN
ftr-353	1589	8	in	in	ADP
ftr-353	1589	9	a	a	DET
ftr-353	1589	10	partnership	partnership	NOUN
ftr-353	1589	11	and	and	CCONJ
ftr-353	1589	12	equal	equal	ADJ
ftr-353	1589	13	shareholders	shareholder	NOUN
ftr-353	1589	14	of	of	ADP
ftr-353	1589	15	an	an	DET
ftr-353	1589	16	s	s	NOUN
ftr-353	1589	17	corporation	corporation	NOUN
ftr-353	1589	18	,	,	PUNCT
ftr-353	1589	19	attempted	attempt	VERB
ftr-353	1589	20	to	to	PART
ftr-353	1589	21	avoid	avoid	VERB
ftr-353	1589	22	the	the	DET
ftr-353	1589	23	§	§	PROPN
ftr-353	1589	24	1366(d	1366(d	NOUN
ftr-353	1589	25	)	)	PUNCT
ftr-353	1589	26	limitation	limitation	NOUN
ftr-353	1589	27	on	on	ADP
ftr-353	1589	28	passed	pass	VERB
ftr-353	1589	29	-	-	PUNCT
ftr-353	1589	30	through	through	ADP
ftr-353	1589	31	losses	loss	NOUN
ftr-353	1589	32	from	from	ADP
ftr-353	1589	33	an	an	DET
ftr-353	1589	34	s	s	NOUN
ftr-353	1589	35	corporation	corporation	NOUN
ftr-353	1589	36	by	by	ADP
ftr-353	1589	37	borrowing	borrow	VERB
ftr-353	1589	38	money	money	NOUN
ftr-353	1589	39	from	from	ADP
ftr-353	1589	40	the	the	DET
ftr-353	1589	41	partnership	partnership	NOUN
ftr-353	1589	42	and	and	CCONJ
ftr-353	1589	43	re	re	NOUN
ftr-353	1589	44	-	-	VERB
ftr-353	1589	45	lending	lend	VERB
ftr-353	1589	46	the	the	DET
ftr-353	1589	47	loan	loan	NOUN
ftr-353	1589	48	proceeds	proceed	NOUN
ftr-353	1589	49	to	to	ADP
ftr-353	1589	50	the	the	DET
ftr-353	1589	51	s	s	PROPN
ftr-353	1589	52	corporation	corporation	NOUN
ftr-353	1589	53	,	,	PUNCT
ftr-353	1589	54	which	which	PRON
ftr-353	1589	55	in	in	ADP
ftr-353	1589	56	turn	turn	NOUN
ftr-353	1589	57	paid	pay	VERB
ftr-353	1589	58	equivalent	equivalent	ADJ
ftr-353	1589	59	amounts	amount	NOUN
ftr-353	1589	60	of	of	ADP
ftr-353	1589	61	rent	rent	NOUN
ftr-353	1589	62	back	back	ADV
ftr-353	1589	63	to	to	ADP
ftr-353	1589	64	the	the	DET
ftr-353	1589	65	partnership	partnership	NOUN
ftr-353	1589	66	.	.	PUNCT
ftr-353	1590	1	the	the	DET
ftr-353	1590	2	tax	tax	NOUN
ftr-353	1590	3	court	court	NOUN
ftr-353	1590	4	(	(	PUNCT
ftr-353	1590	5	judge	judge	NOUN
ftr-353	1590	6	nims	nims	PROPN
ftr-353	1590	7	)	)	PUNCT
ftr-353	1590	8	disallowed	disallow	VERB
ftr-353	1590	9	the	the	DET
ftr-353	1590	10	pass	pass	VERB
ftr-353	1590	11	-	-	PUNCT
ftr-353	1590	12	through	through	ADP
ftr-353	1590	13	losses	loss	NOUN
ftr-353	1590	14	,	,	PUNCT
ftr-353	1590	15	holding	hold	VERB
ftr-353	1590	16	that	that	SCONJ
ftr-353	1590	17	the	the	DET
ftr-353	1590	18	taxpayers	taxpayer	NOUN
ftr-353	1590	19	did	do	AUX
ftr-353	1590	20	not	not	PART
ftr-353	1590	21	acquire	acquire	VERB
ftr-353	1590	22	any	any	DET
ftr-353	1590	23	basis	basis	NOUN
ftr-353	1590	24	in	in	ADP
ftr-353	1590	25	indebtedness	indebtedness	NOUN
ftr-353	1590	26	from	from	ADP
ftr-353	1590	27	the	the	DET
ftr-353	1590	28	s	s	PROPN
ftr-353	1590	29	corporation	corporation	NOUN
ftr-353	1590	30	from	from	ADP
ftr-353	1590	31	the	the	DET
ftr-353	1590	32	transactions	transaction	NOUN
ftr-353	1590	33	because	because	SCONJ
ftr-353	1590	34	they	they	PRON
ftr-353	1590	35	involved	involve	VERB
ftr-353	1590	36	a	a	DET
ftr-353	1590	37	circular	circular	ADJ
ftr-353	1590	38	flow	flow	NOUN
ftr-353	1590	39	of	of	ADP
ftr-353	1590	40	funds	fund	NOUN
ftr-353	1590	41	and	and	CCONJ
ftr-353	1590	42	there	there	PRON
ftr-353	1590	43	was	be	VERB
ftr-353	1590	44	no	no	DET
ftr-353	1590	45	real	real	ADJ
ftr-353	1590	46	expectation	expectation	NOUN
ftr-353	1590	47	that	that	SCONJ
ftr-353	1590	48	they	they	PRON
ftr-353	1590	49	would	would	AUX
ftr-353	1590	50	ever	ever	ADV
ftr-353	1590	51	repay	repay	VERB
ftr-353	1590	52	the	the	DET
ftr-353	1590	53	borrowed	borrow	VERB
ftr-353	1590	54	funds	fund	NOUN
ftr-353	1590	55	.	.	PUNCT
ftr-353	1591	1	thus	thus	ADV
ftr-353	1591	2	the	the	DET
ftr-353	1591	3	taxpayers	taxpayer	NOUN
ftr-353	1591	4	had	have	AUX
ftr-353	1591	5	not	not	PART
ftr-353	1591	6	incurred	incur	VERB
ftr-353	1591	7	any	any	DET
ftr-353	1591	8	economic	economic	ADJ
ftr-353	1591	9	outlay	outlay	NOUN
ftr-353	1591	10	.	.	PUNCT
ftr-353	1592	1	159	159	NUM
ftr-353	1592	2	florida	florida	PROPN
ftr-353	1592	3	tax	tax	NOUN
ftr-353	1592	4	review	review	NOUN
ftr-353	1592	5	[	[	X
ftr-353	1592	6	vol	vol	NOUN
ftr-353	1592	7	.	.	PUNCT
ftr-353	1593	1	10	10	NUM
ftr-353	1593	2	:	:	PUNCT
ftr-353	1593	3	si	si	PROPN
ftr-353	1593	4	4	4	NUM
ftr-353	1593	5	.	.	X
ftr-353	1593	6	check	check	VERB
ftr-353	1593	7	and	and	CCONJ
ftr-353	1593	8	elect	elect	VERB
ftr-353	1593	9	!	!	PUNCT
ftr-353	1594	1	a	a	DET
ftr-353	1594	2	formerly	formerly	ADV
ftr-353	1594	3	unincorporated	unincorporate	VERB
ftr-353	1594	4	entity	entity	NOUN
ftr-353	1594	5	can	can	AUX
ftr-353	1594	6	move	move	VERB
ftr-353	1594	7	directly	directly	ADV
ftr-353	1594	8	to	to	ADP
ftr-353	1594	9	s	s	PROPN
ftr-353	1594	10	corporation	corporation	NOUN
ftr-353	1594	11	status	status	NOUN
ftr-353	1594	12	.	.	PUNCT
ftr-353	1595	1	rev	rev	PROPN
ftr-353	1595	2	.	.	PROPN
ftr-353	1596	1	rul	rul	PROPN
ftr-353	1596	2	.	.	PUNCT
ftr-353	1596	3	2009	2009	NUM
ftr-353	1596	4	-	-	SYM
ftr-353	1596	5	15	15	NUM
ftr-353	1596	6	,	,	PUNCT
ftr-353	1596	7	200921	200921	NUM
ftr-353	1596	8	i.r.b	i.r.b	NOUN
ftr-353	1596	9	.	.	PUNCT
ftr-353	1596	10	1035	1035	NUM
ftr-353	1596	11	(	(	PUNCT
ftr-353	1596	12	5/8/09	5/8/09	NUM
ftr-353	1596	13	)	)	PUNCT
ftr-353	1596	14	.	.	PUNCT
ftr-353	1597	1	when	when	SCONJ
ftr-353	1597	2	an	an	DET
ftr-353	1597	3	unincorporated	unincorporated	ADJ
ftr-353	1597	4	entity	entity	NOUN
ftr-353	1597	5	taxed	tax	VERB
ftr-353	1597	6	as	as	ADP
ftr-353	1597	7	a	a	DET
ftr-353	1597	8	partnership	partnership	NOUN
ftr-353	1597	9	becomes	become	VERB
ftr-353	1597	10	a	a	DET
ftr-353	1597	11	corporation	corporation	NOUN
ftr-353	1597	12	for	for	ADP
ftr-353	1597	13	federal	federal	ADJ
ftr-353	1597	14	tax	tax	NOUN
ftr-353	1597	15	purposes	purpose	NOUN
ftr-353	1597	16	,	,	PUNCT
ftr-353	1597	17	the	the	DET
ftr-353	1597	18	corporation	corporation	NOUN
ftr-353	1597	19	is	be	AUX
ftr-353	1597	20	eligible	eligible	ADJ
ftr-353	1597	21	to	to	PART
ftr-353	1597	22	elect	elect	VERB
ftr-353	1597	23	to	to	PART
ftr-353	1597	24	be	be	AUX
ftr-353	1597	25	taxed	tax	VERB
ftr-353	1597	26	as	as	ADP
ftr-353	1597	27	an	an	DET
ftr-353	1597	28	s	s	NOUN
ftr-353	1597	29	corporation	corporation	NOUN
ftr-353	1597	30	effective	effective	ADJ
ftr-353	1597	31	for	for	ADP
ftr-353	1597	32	its	its	PRON
ftr-353	1597	33	first	first	ADJ
ftr-353	1597	34	taxable	taxable	ADJ
ftr-353	1597	35	year	year	NOUN
ftr-353	1597	36	as	as	ADP
ftr-353	1597	37	a	a	DET
ftr-353	1597	38	corporation	corporation	NOUN
ftr-353	1597	39	.	.	PUNCT
ftr-353	1598	1	additionally	additionally	ADV
ftr-353	1598	2	,	,	PUNCT
ftr-353	1598	3	the	the	DET
ftr-353	1598	4	corporation	corporation	NOUN
ftr-353	1598	5	will	will	AUX
ftr-353	1598	6	not	not	PART
ftr-353	1598	7	be	be	AUX
ftr-353	1598	8	deemed	deem	VERB
ftr-353	1598	9	to	to	PART
ftr-353	1598	10	have	have	VERB
ftr-353	1598	11	an	an	DET
ftr-353	1598	12	intervening	intervene	VERB
ftr-353	1598	13	short	short	ADJ
ftr-353	1598	14	taxable	taxable	ADJ
ftr-353	1598	15	year	year	NOUN
ftr-353	1598	16	in	in	ADP
ftr-353	1598	17	which	which	PRON
ftr-353	1598	18	it	it	PRON
ftr-353	1598	19	was	be	AUX
ftr-353	1598	20	a	a	DET
ftr-353	1598	21	c	c	NOUN
ftr-353	1598	22	corporation	corporation	NOUN
ftr-353	1598	23	.	.	PUNCT
ftr-353	1599	1	these	these	DET
ftr-353	1599	2	results	result	NOUN
ftr-353	1599	3	occur	occur	VERB
ftr-353	1599	4	whether	whether	SCONJ
ftr-353	1599	5	:	:	PUNCT
ftr-353	1599	6	(	(	PUNCT
ftr-353	1599	7	1	1	X
ftr-353	1599	8	)	)	PUNCT
ftr-353	1599	9	the	the	DET
ftr-353	1599	10	entity	entity	NOUN
ftr-353	1599	11	is	be	AUX
ftr-353	1599	12	an	an	DET
ftr-353	1599	13	unincorporated	unincorporated	ADJ
ftr-353	1599	14	entity	entity	NOUN
ftr-353	1599	15	classified	classify	VERB
ftr-353	1599	16	as	as	ADP
ftr-353	1599	17	a	a	DET
ftr-353	1599	18	partnership	partnership	NOUN
ftr-353	1599	19	that	that	SCONJ
ftr-353	1599	20	both	both	DET
ftr-353	1599	21	(	(	PUNCT
ftr-353	1599	22	a	a	PRON
ftr-353	1599	23	)	)	PUNCT
ftr-353	1599	24	elects	elect	NOUN
ftr-353	1599	25	under	under	ADP
ftr-353	1599	26	reg	reg	NOUN
ftr-353	1599	27	.	.	PUNCT
ftr-353	1600	1	§	§	PROPN
ftr-353	1600	2	301.7701	301.7701	NUM
ftr-353	1600	3	-	-	SYM
ftr-353	1600	4	3(c)(1)(i	3(c)(1)(i	NUM
ftr-353	1600	5	)	)	PUNCT
ftr-353	1600	6	to	to	PART
ftr-353	1600	7	be	be	AUX
ftr-353	1600	8	treated	treat	VERB
ftr-353	1600	9	as	as	ADP
ftr-353	1600	10	a	a	DET
ftr-353	1600	11	corporation	corporation	NOUN
ftr-353	1600	12	,	,	PUNCT
ftr-353	1600	13	and	and	CCONJ
ftr-353	1600	14	(	(	PUNCT
ftr-353	1600	15	b	b	X
ftr-353	1600	16	)	)	PUNCT
ftr-353	1600	17	elects	elect	NOUN
ftr-353	1600	18	under	under	ADP
ftr-353	1600	19	§	§	PROPN
ftr-353	1600	20	1362(a	1362(a	NUM
ftr-353	1600	21	)	)	PUNCT
ftr-353	1600	22	to	to	PART
ftr-353	1600	23	be	be	AUX
ftr-353	1600	24	taxed	tax	VERB
ftr-353	1600	25	as	as	ADP
ftr-353	1600	26	an	an	DET
ftr-353	1600	27	s	s	NOUN
ftr-353	1600	28	corporation	corporation	NOUN
ftr-353	1600	29	,	,	PUNCT
ftr-353	1600	30	with	with	ADP
ftr-353	1600	31	both	both	DET
ftr-353	1600	32	elections	election	NOUN
ftr-353	1600	33	effective	effective	ADJ
ftr-353	1600	34	on	on	ADP
ftr-353	1600	35	the	the	DET
ftr-353	1600	36	same	same	ADJ
ftr-353	1600	37	date	date	NOUN
ftr-353	1600	38	;	;	PUNCT
ftr-353	1600	39	or	or	CCONJ
ftr-353	1600	40	(	(	PUNCT
ftr-353	1600	41	2	2	X
ftr-353	1600	42	)	)	PUNCT
ftr-353	1600	43	the	the	DET
ftr-353	1600	44	entity	entity	NOUN
ftr-353	1600	45	is	be	AUX
ftr-353	1600	46	an	an	DET
ftr-353	1600	47	unincorporated	unincorporated	ADJ
ftr-353	1600	48	entity	entity	NOUN
ftr-353	1600	49	classified	classify	VERB
ftr-353	1600	50	as	as	ADP
ftr-353	1600	51	a	a	DET
ftr-353	1600	52	partnership	partnership	NOUN
ftr-353	1600	53	that	that	SCONJ
ftr-353	1600	54	both	both	DET
ftr-353	1600	55	(	(	PUNCT
ftr-353	1600	56	a	a	X
ftr-353	1600	57	)	)	PUNCT
ftr-353	1600	58	converts	convert	NOUN
ftr-353	1600	59	into	into	ADP
ftr-353	1600	60	a	a	DET
ftr-353	1600	61	corporation	corporation	NOUN
ftr-353	1600	62	under	under	ADP
ftr-353	1600	63	a	a	DET
ftr-353	1600	64	state	state	NOUN
ftr-353	1600	65	law	law	NOUN
ftr-353	1600	66	formless	formless	ADJ
ftr-353	1600	67	conversion	conversion	NOUN
ftr-353	1600	68	statute	statute	NOUN
ftr-353	1600	69	,	,	PUNCT
ftr-353	1600	70	and	and	CCONJ
ftr-353	1600	71	(	(	PUNCT
ftr-353	1600	72	b	b	X
ftr-353	1600	73	)	)	PUNCT
ftr-353	1600	74	elects	elect	NOUN
ftr-353	1600	75	under	under	ADP
ftr-353	1600	76	§	§	PROPN
ftr-353	1600	77	1362(a	1362(a	NUM
ftr-353	1600	78	)	)	PUNCT
ftr-353	1600	79	to	to	PART
ftr-353	1600	80	be	be	AUX
ftr-353	1600	81	taxed	tax	VERB
ftr-353	1600	82	as	as	ADP
ftr-353	1600	83	an	an	DET
ftr-353	1600	84	s	s	NOUN
ftr-353	1600	85	corporation	corporation	NOUN
ftr-353	1600	86	,	,	PUNCT
ftr-353	1600	87	with	with	ADP
ftr-353	1600	88	both	both	DET
ftr-353	1600	89	elections	election	NOUN
ftr-353	1600	90	effective	effective	ADJ
ftr-353	1600	91	on	on	ADP
ftr-353	1600	92	the	the	DET
ftr-353	1600	93	same	same	ADJ
ftr-353	1600	94	date	date	NOUN
ftr-353	1600	95	.	.	PUNCT
ftr-353	1601	1	5	5	X
ftr-353	1601	2	.	.	X
ftr-353	1601	3	roth	roth	PROPN
ftr-353	1601	4	ira	ira	PROPN
ftr-353	1601	5	is	be	AUX
ftr-353	1601	6	not	not	PART
ftr-353	1601	7	an	an	DET
ftr-353	1601	8	eligible	eligible	ADJ
ftr-353	1601	9	s	s	PART
ftr-353	1601	10	corporation	corporation	NOUN
ftr-353	1601	11	shareholder	shareholder	NOUN
ftr-353	1601	12	.	.	PUNCT
ftr-353	1602	1	taproot	taproot	PROPN
ftr-353	1602	2	administrative	administrative	ADJ
ftr-353	1602	3	services	services	PROPN
ftr-353	1602	4	,	,	PUNCT
ftr-353	1602	5	inc	inc	PROPN
ftr-353	1602	6	.	.	PROPN
ftr-353	1603	1	v.	v.	PROPN
ftr-353	1603	2	commissioner	commissioner	PROPN
ftr-353	1603	3	,	,	PUNCT
ftr-353	1603	4	133	133	NUM
ftr-353	1603	5	t.c	t.c	PROPN
ftr-353	1603	6	.	.	PUNCT
ftr-353	1604	1	no	no	INTJ
ftr-353	1604	2	.	.	NOUN
ftr-353	1604	3	9	9	NUM
ftr-353	1604	4	(	(	PUNCT
ftr-353	1604	5	9/29/09	9/29/09	NUM
ftr-353	1604	6	)	)	PUNCT
ftr-353	1604	7	(	(	PUNCT
ftr-353	1604	8	reviewed	review	VERB
ftr-353	1604	9	,	,	PUNCT
ftr-353	1604	10	12	12	NUM
ftr-353	1604	11	-	-	SYM
ftr-353	1604	12	4	4	NUM
ftr-353	1604	13	)	)	PUNCT
ftr-353	1604	14	.	.	PUNCT
ftr-353	1605	1	the	the	DET
ftr-353	1605	2	taxpayer	taxpayer	PROPN
ftr-353	1605	3	corporation	corporation	NOUN
ftr-353	1605	4	’s	’s	PART
ftr-353	1605	5	sole	sole	ADJ
ftr-353	1605	6	shareholder	shareholder	NOUN
ftr-353	1605	7	was	be	AUX
ftr-353	1605	8	a	a	DET
ftr-353	1605	9	custodial	custodial	ADJ
ftr-353	1605	10	roth	roth	NOUN
ftr-353	1605	11	ira	ira	PROPN
ftr-353	1605	12	account	account	PROPN
ftr-353	1605	13	.	.	PUNCT
ftr-353	1606	1	eligible	eligible	ADJ
ftr-353	1606	2	s	s	PART
ftr-353	1606	3	corporation	corporation	NOUN
ftr-353	1606	4	shareholders	shareholder	NOUN
ftr-353	1606	5	as	as	SCONJ
ftr-353	1606	6	defined	define	VERB
ftr-353	1606	7	in	in	ADP
ftr-353	1606	8	§	§	PROPN
ftr-353	1606	9	1361	1361	NUM
ftr-353	1606	10	include	include	VERB
ftr-353	1606	11	individuals	individual	NOUN
ftr-353	1606	12	,	,	PUNCT
ftr-353	1606	13	estates	estate	NOUN
ftr-353	1606	14	,	,	PUNCT
ftr-353	1606	15	certain	certain	ADJ
ftr-353	1606	16	specifically	specifically	ADV
ftr-353	1606	17	designated	designate	VERB
ftr-353	1606	18	trusts	trust	NOUN
ftr-353	1606	19	and	and	CCONJ
ftr-353	1606	20	certain	certain	ADJ
ftr-353	1606	21	exempt	exempt	ADJ
ftr-353	1606	22	organizations	organization	NOUN
ftr-353	1606	23	.	.	PUNCT
ftr-353	1607	1	with	with	ADP
ftr-353	1607	2	an	an	DET
ftr-353	1607	3	effective	effective	ADJ
ftr-353	1607	4	date	date	NOUN
ftr-353	1607	5	after	after	ADP
ftr-353	1607	6	the	the	DET
ftr-353	1607	7	year	year	NOUN
ftr-353	1607	8	involved	involve	VERB
ftr-353	1607	9	in	in	ADP
ftr-353	1607	10	this	this	DET
ftr-353	1607	11	case	case	NOUN
ftr-353	1607	12	,	,	PUNCT
ftr-353	1607	13	§	§	PROPN
ftr-353	1607	14	1361(c)(2)(a)(iv	1361(c)(2)(a)(iv	NUM
ftr-353	1607	15	)	)	PUNCT
ftr-353	1607	16	was	be	AUX
ftr-353	1607	17	enacted	enact	VERB
ftr-353	1607	18	to	to	PART
ftr-353	1607	19	allow	allow	VERB
ftr-353	1607	20	a	a	DET
ftr-353	1607	21	bank	bank	NOUN
ftr-353	1607	22	whose	whose	DET
ftr-353	1607	23	stock	stock	NOUN
ftr-353	1607	24	is	be	AUX
ftr-353	1607	25	held	hold	VERB
ftr-353	1607	26	by	by	ADP
ftr-353	1607	27	an	an	DET
ftr-353	1607	28	ira	ira	PROPN
ftr-353	1607	29	or	or	CCONJ
ftr-353	1607	30	roth	roth	PROPN
ftr-353	1607	31	ira	ira	PROPN
ftr-353	1607	32	to	to	PART
ftr-353	1607	33	elect	elect	VERB
ftr-353	1607	34	s	s	PART
ftr-353	1607	35	corporation	corporation	NOUN
ftr-353	1607	36	status	status	NOUN
ftr-353	1607	37	.	.	PUNCT
ftr-353	1608	1	reg	reg	NOUN
ftr-353	1608	2	.	.	PUNCT
ftr-353	1609	1	§	§	PROPN
ftr-353	1609	2	1.1361	1.1361	NUM
ftr-353	1609	3	-	-	SYM
ftr-353	1609	4	1(e)(1	1(e)(1	NUM
ftr-353	1609	5	)	)	PUNCT
ftr-353	1609	6	provides	provide	VERB
ftr-353	1609	7	that	that	SCONJ
ftr-353	1609	8	a	a	DET
ftr-353	1609	9	person	person	NOUN
ftr-353	1609	10	for	for	ADP
ftr-353	1609	11	whom	whom	PRON
ftr-353	1609	12	s	s	VERB
ftr-353	1609	13	corporation	corporation	NOUN
ftr-353	1609	14	stock	stock	NOUN
ftr-353	1609	15	is	be	AUX
ftr-353	1609	16	held	hold	VERB
ftr-353	1609	17	by	by	ADP
ftr-353	1609	18	a	a	DET
ftr-353	1609	19	nominee	nominee	NOUN
ftr-353	1609	20	,	,	PUNCT
ftr-353	1609	21	guardian	guardian	NOUN
ftr-353	1609	22	,	,	PUNCT
ftr-353	1609	23	custodian	custodian	ADJ
ftr-353	1609	24	or	or	CCONJ
ftr-353	1609	25	agent	agent	NOUN
ftr-353	1609	26	is	be	AUX
ftr-353	1609	27	deemed	deem	VERB
ftr-353	1609	28	to	to	PART
ftr-353	1609	29	be	be	AUX
ftr-353	1609	30	the	the	DET
ftr-353	1609	31	s	s	PROPN
ftr-353	1609	32	corporation	corporation	NOUN
ftr-353	1609	33	shareholder	shareholder	NOUN
ftr-353	1609	34	.	.	PUNCT
ftr-353	1610	1	however	however	ADV
ftr-353	1610	2	,	,	PUNCT
ftr-353	1610	3	in	in	ADP
ftr-353	1610	4	rev	rev	PROPN
ftr-353	1610	5	.	.	PUNCT
ftr-353	1610	6	rul	rul	PROPN
ftr-353	1610	7	.	.	PUNCT
ftr-353	1611	1	92	92	NUM
ftr-353	1611	2	-	-	SYM
ftr-353	1611	3	73	73	NUM
ftr-353	1611	4	,	,	PUNCT
ftr-353	1611	5	1992	1992	NUM
ftr-353	1611	6	-	-	SYM
ftr-353	1611	7	2	2	NUM
ftr-353	1611	8	c.b	c.b	PROPN
ftr-353	1611	9	.	.	PROPN
ftr-353	1611	10	224	224	NUM
ftr-353	1611	11	,	,	PUNCT
ftr-353	1611	12	the	the	DET
ftr-353	1611	13	irs	irs	PROPN
ftr-353	1611	14	ruled	rule	VERB
ftr-353	1611	15	that	that	SCONJ
ftr-353	1611	16	a	a	DET
ftr-353	1611	17	trust	trust	NOUN
ftr-353	1611	18	that	that	PRON
ftr-353	1611	19	qualifies	qualify	VERB
ftr-353	1611	20	as	as	ADP
ftr-353	1611	21	an	an	DET
ftr-353	1611	22	ira	ira	PROPN
ftr-353	1611	23	is	be	AUX
ftr-353	1611	24	not	not	PART
ftr-353	1611	25	a	a	DET
ftr-353	1611	26	permitted	permit	VERB
ftr-353	1611	27	s	s	NOUN
ftr-353	1611	28	corporation	corporation	NOUN
ftr-353	1611	29	shareholder	shareholder	NOUN
ftr-353	1611	30	.	.	PUNCT
ftr-353	1612	1	declaring	declare	VERB
ftr-353	1612	2	the	the	DET
ftr-353	1612	3	issue	issue	NOUN
ftr-353	1612	4	as	as	ADP
ftr-353	1612	5	one	one	NUM
ftr-353	1612	6	of	of	ADP
ftr-353	1612	7	first	first	ADJ
ftr-353	1612	8	impression	impression	NOUN
ftr-353	1612	9	,	,	PUNCT
ftr-353	1612	10	and	and	CCONJ
ftr-353	1612	11	indicating	indicate	VERB
ftr-353	1612	12	that	that	SCONJ
ftr-353	1612	13	under	under	ADP
ftr-353	1612	14	skidmore	skidmore	NOUN
ftr-353	1612	15	deference	deference	NOUN
ftr-353	1612	16	to	to	ADP
ftr-353	1612	17	revenue	revenue	NOUN
ftr-353	1612	18	rulings	ruling	NOUN
ftr-353	1612	19	depends	depend	VERB
ftr-353	1612	20	upon	upon	SCONJ
ftr-353	1612	21	their	their	PRON
ftr-353	1612	22	persuasiveness	persuasiveness	NOUN
ftr-353	1612	23	,	,	PUNCT
ftr-353	1612	24	the	the	DET
ftr-353	1612	25	tax	tax	NOUN
ftr-353	1612	26	court	court	NOUN
ftr-353	1612	27	(	(	PUNCT
ftr-353	1612	28	judge	judge	PROPN
ftr-353	1612	29	wherry	wherry	PROPN
ftr-353	1612	30	)	)	PUNCT
ftr-353	1612	31	agreed	agree	VERB
ftr-353	1612	32	with	with	ADP
ftr-353	1612	33	the	the	DET
ftr-353	1612	34	irs	irs	PROPN
ftr-353	1612	35	’s	’s	PART
ftr-353	1612	36	rationale	rationale	NOUN
ftr-353	1612	37	in	in	ADP
ftr-353	1612	38	the	the	DET
ftr-353	1612	39	ruling	ruling	NOUN
ftr-353	1612	40	that	that	SCONJ
ftr-353	1612	41	iras	ira	NOUN
ftr-353	1612	42	are	be	AUX
ftr-353	1612	43	not	not	PART
ftr-353	1612	44	eligible	eligible	ADJ
ftr-353	1612	45	s	s	PART
ftr-353	1612	46	corporation	corporation	NOUN
ftr-353	1612	47	shareholders	shareholder	NOUN
ftr-353	1612	48	because	because	SCONJ
ftr-353	1612	49	the	the	DET
ftr-353	1612	50	beneficiary	beneficiary	NOUN
ftr-353	1612	51	of	of	ADP
ftr-353	1612	52	the	the	DET
ftr-353	1612	53	ira	ira	PROPN
ftr-353	1612	54	is	be	AUX
ftr-353	1612	55	not	not	PART
ftr-353	1612	56	taxed	tax	VERB
ftr-353	1612	57	currently	currently	ADV
ftr-353	1612	58	on	on	ADP
ftr-353	1612	59	the	the	DET
ftr-353	1612	60	trust	trust	NOUN
ftr-353	1612	61	’s	’s	PART
ftr-353	1612	62	share	share	NOUN
ftr-353	1612	63	of	of	ADP
ftr-353	1612	64	corporate	corporate	ADJ
ftr-353	1612	65	income	income	NOUN
ftr-353	1612	66	unlike	unlike	ADP
ftr-353	1612	67	the	the	DET
ftr-353	1612	68	beneficiary	beneficiary	NOUN
ftr-353	1612	69	of	of	ADP
ftr-353	1612	70	a	a	DET
ftr-353	1612	71	custodial	custodial	ADJ
ftr-353	1612	72	account	account	NOUN
ftr-353	1612	73	or	or	CCONJ
ftr-353	1612	74	the	the	DET
ftr-353	1612	75	grantor	grantor	NOUN
ftr-353	1612	76	of	of	ADP
ftr-353	1612	77	a	a	DET
ftr-353	1612	78	grantor	grantor	NOUN
ftr-353	1612	79	trust	trust	NOUN
ftr-353	1612	80	who	who	PRON
ftr-353	1612	81	is	be	AUX
ftr-353	1612	82	subject	subject	ADJ
ftr-353	1612	83	to	to	ADP
ftr-353	1612	84	tax	tax	NOUN
ftr-353	1612	85	on	on	ADP
ftr-353	1612	86	the	the	DET
ftr-353	1612	87	passthrough	passthrough	NOUN
ftr-353	1612	88	corporate	corporate	ADJ
ftr-353	1612	89	income	income	NOUN
ftr-353	1612	90	.	.	PUNCT
ftr-353	1613	1	(	(	PUNCT
ftr-353	1613	2	the	the	DET
ftr-353	1613	3	income	income	NOUN
ftr-353	1613	4	of	of	ADP
ftr-353	1613	5	the	the	DET
ftr-353	1613	6	corporation	corporation	NOUN
ftr-353	1613	7	owned	own	VERB
ftr-353	1613	8	by	by	ADP
ftr-353	1613	9	a	a	DET
ftr-353	1613	10	roth	roth	PROPN
ftr-353	1613	11	ira	ira	PROPN
ftr-353	1613	12	would	would	AUX
ftr-353	1613	13	never	never	ADV
ftr-353	1613	14	be	be	AUX
ftr-353	1613	15	subject	subject	ADJ
ftr-353	1613	16	to	to	ADP
ftr-353	1613	17	tax	tax	NOUN
ftr-353	1613	18	.	.	PUNCT
ftr-353	1613	19	)	)	PUNCT
ftr-353	1614	1	•	•	NUM
ftr-353	1614	2	judge	judge	NOUN
ftr-353	1614	3	holmes	holmes	PROPN
ftr-353	1614	4	dissented	dissent	VERB
ftr-353	1614	5	in	in	ADP
ftr-353	1614	6	a	a	DET
ftr-353	1614	7	beautifully	beautifully	ADV
ftr-353	1614	8	-	-	PUNCT
ftr-353	1614	9	reasoned	reason	VERB
ftr-353	1614	10	opinion	opinion	NOUN
ftr-353	1614	11	which	which	PRON
ftr-353	1614	12	made	make	VERB
ftr-353	1614	13	the	the	DET
ftr-353	1614	14	point	point	NOUN
ftr-353	1614	15	that	that	SCONJ
ftr-353	1614	16	an	an	DET
ftr-353	1614	17	ira	ira	PROPN
ftr-353	1614	18	account	account	NOUN
ftr-353	1614	19	is	be	AUX
ftr-353	1614	20	owned	own	VERB
ftr-353	1614	21	by	by	ADP
ftr-353	1614	22	a	a	DET
ftr-353	1614	23	custodian	custodian	NOUN
ftr-353	1614	24	for	for	ADP
ftr-353	1614	25	the	the	DET
ftr-353	1614	26	benefit	benefit	NOUN
ftr-353	1614	27	of	of	ADP
ftr-353	1614	28	an	an	DET
ftr-353	1614	29	individual	individual	NOUN
ftr-353	1614	30	,	,	PUNCT
ftr-353	1614	31	who	who	PRON
ftr-353	1614	32	is	be	AUX
ftr-353	1614	33	to	to	PART
ftr-353	1614	34	be	be	AUX
ftr-353	1614	35	treated	treat	VERB
ftr-353	1614	36	as	as	ADP
ftr-353	1614	37	the	the	DET
ftr-353	1614	38	shareholder	shareholder	NOUN
ftr-353	1614	39	,	,	PUNCT
ftr-353	1614	40	and	and	CCONJ
ftr-353	1614	41	any	any	DET
ftr-353	1614	42	unwarranted	unwarranted	ADJ
ftr-353	1614	43	tax	tax	NOUN
ftr-353	1614	44	benefits	benefit	NOUN
ftr-353	1614	45	would	would	AUX
ftr-353	1614	46	not	not	PART
ftr-353	1614	47	accrue	accrue	VERB
ftr-353	1614	48	because	because	SCONJ
ftr-353	1614	49	the	the	DET
ftr-353	1614	50	income	income	NOUN
ftr-353	1614	51	of	of	ADP
ftr-353	1614	52	the	the	DET
ftr-353	1614	53	ira	ira	PROPN
ftr-353	1614	54	would	would	AUX
ftr-353	1614	55	be	be	AUX
ftr-353	1614	56	taxed	tax	VERB
ftr-353	1614	57	under	under	ADP
ftr-353	1614	58	§	§	PROPN
ftr-353	1614	59	511	511	NUM
ftr-353	1614	60	as	as	ADP
ftr-353	1614	61	ubit	ubit	NOUN
ftr-353	1614	62	.	.	PUNCT
ftr-353	1615	1	his	his	PRON
ftr-353	1615	2	opinion	opinion	NOUN
ftr-353	1615	3	concluded	conclude	VERB
ftr-353	1615	4	:	:	PUNCT
ftr-353	1615	5	2010	2010	NUM
ftr-353	1615	6	]	]	PUNCT
ftr-353	1615	7	recent	recent	ADJ
ftr-353	1615	8	developments	development	NOUN
ftr-353	1615	9	in	in	ADP
ftr-353	1615	10	federal	federal	ADJ
ftr-353	1615	11	income	income	NOUN
ftr-353	1615	12	taxation	taxation	NOUN
ftr-353	1615	13	160	160	NUM
ftr-353	1615	14	this	this	DET
ftr-353	1615	15	case	case	NOUN
ftr-353	1615	16	is	be	AUX
ftr-353	1615	17	a	a	DET
ftr-353	1615	18	reminder	reminder	NOUN
ftr-353	1615	19	that	that	SCONJ
ftr-353	1615	20	tax	tax	NOUN
ftr-353	1615	21	law	law	NOUN
ftr-353	1615	22	does	do	AUX
ftr-353	1615	23	not	not	PART
ftr-353	1615	24	cascade	cascade	VERB
ftr-353	1615	25	into	into	ADP
ftr-353	1615	26	the	the	DET
ftr-353	1615	27	real	real	ADJ
ftr-353	1615	28	world	world	NOUN
ftr-353	1615	29	through	through	ADP
ftr-353	1615	30	a	a	DET
ftr-353	1615	31	single	single	ADJ
ftr-353	1615	32	channel	channel	NOUN
ftr-353	1615	33	.	.	PUNCT
ftr-353	1616	1	it	it	PRON
ftr-353	1616	2	meanders	meander	VERB
ftr-353	1616	3	instead	instead	ADV
ftr-353	1616	4	through	through	ADP
ftr-353	1616	5	a	a	DET
ftr-353	1616	6	vast	vast	ADJ
ftr-353	1616	7	delta	delta	NOUN
ftr-353	1616	8	,	,	PUNCT
ftr-353	1616	9	and	and	CCONJ
ftr-353	1616	10	any	any	DET
ftr-353	1616	11	general	general	ADJ
ftr-353	1616	12	principles	principle	NOUN
ftr-353	1616	13	tugged	tug	VERB
ftr-353	1616	14	along	along	ADP
ftr-353	1616	15	by	by	ADP
ftr-353	1616	16	its	its	PRON
ftr-353	1616	17	current	current	NOUN
ftr-353	1616	18	are	be	AUX
ftr-353	1616	19	just	just	ADV
ftr-353	1616	20	as	as	ADV
ftr-353	1616	21	likely	likely	ADJ
ftr-353	1616	22	to	to	PART
ftr-353	1616	23	sink	sink	VERB
ftr-353	1616	24	in	in	ADP
ftr-353	1616	25	the	the	DET
ftr-353	1616	26	braided	braid	VERB
ftr-353	1616	27	and	and	CCONJ
ftr-353	1616	28	rebraided	rebraide	VERB
ftr-353	1616	29	rivulets	rivulet	NOUN
ftr-353	1616	30	of	of	ADP
ftr-353	1616	31	specific	specific	ADJ
ftr-353	1616	32	code	code	NOUN
ftr-353	1616	33	provisions	provision	NOUN
ftr-353	1616	34	and	and	CCONJ
ftr-353	1616	35	the	the	DET
ftr-353	1616	36	murk	murk	NOUN
ftr-353	1616	37	of	of	ADP
ftr-353	1616	38	regulations	regulation	NOUN
ftr-353	1616	39	as	as	SCONJ
ftr-353	1616	40	they	they	PRON
ftr-353	1616	41	are	be	AUX
ftr-353	1616	42	to	to	PART
ftr-353	1616	43	survive	survive	VERB
ftr-353	1616	44	and	and	CCONJ
ftr-353	1616	45	be	be	AUX
ftr-353	1616	46	useful	useful	ADJ
ftr-353	1616	47	in	in	ADP
ftr-353	1616	48	deciding	decide	VERB
ftr-353	1616	49	real	real	ADJ
ftr-353	1616	50	cases	case	NOUN
ftr-353	1616	51	.	.	PUNCT
ftr-353	1617	1	taproot	taproot	NOUN
ftr-353	1617	2	thinks	think	VERB
ftr-353	1617	3	it	it	PRON
ftr-353	1617	4	found	find	VERB
ftr-353	1617	5	a	a	DET
ftr-353	1617	6	course	course	NOUN
ftr-353	1617	7	through	through	ADP
ftr-353	1617	8	the	the	DET
ftr-353	1617	9	confluence	confluence	NOUN
ftr-353	1617	10	of	of	ADP
ftr-353	1617	11	the	the	DET
ftr-353	1617	12	subchapter	subchapter	NOUN
ftr-353	1617	13	s	s	PART
ftr-353	1617	14	and	and	CCONJ
ftr-353	1617	15	ira	ira	PROPN
ftr-353	1617	16	rules	rule	NOUN
ftr-353	1617	17	that	that	SCONJ
ftr-353	1617	18	it	it	PRON
ftr-353	1617	19	could	could	AUX
ftr-353	1617	20	successfully	successfully	ADV
ftr-353	1617	21	navigate	navigate	VERB
ftr-353	1617	22	.	.	PUNCT
ftr-353	1618	1	its	its	PRON
ftr-353	1618	2	route	route	NOUN
ftr-353	1618	3	would	would	AUX
ftr-353	1618	4	be	be	AUX
ftr-353	1618	5	new	new	ADJ
ftr-353	1618	6	,	,	PUNCT
ftr-353	1618	7	but	but	CCONJ
ftr-353	1618	8	the	the	DET
ftr-353	1618	9	stakes	stake	NOUN
ftr-353	1618	10	are	be	AUX
ftr-353	1618	11	not	not	PART
ftr-353	1618	12	that	that	ADV
ftr-353	1618	13	great	great	ADJ
ftr-353	1618	14	,	,	PUNCT
ftr-353	1618	15	and	and	CCONJ
ftr-353	1618	16	the	the	DET
ftr-353	1618	17	sky	sky	NOUN
ftr-353	1618	18	will	will	AUX
ftr-353	1618	19	remain	remain	VERB
ftr-353	1618	20	standing	stand	VERB
ftr-353	1618	21	if	if	SCONJ
ftr-353	1618	22	we	we	PRON
ftr-353	1618	23	had	have	AUX
ftr-353	1618	24	just	just	ADV
ftr-353	1618	25	read	read	VERB
ftr-353	1618	26	and	and	CCONJ
ftr-353	1618	27	applied	apply	VERB
ftr-353	1618	28	the	the	DET
ftr-353	1618	29	regulation	regulation	NOUN
ftr-353	1618	30	as	as	SCONJ
ftr-353	1618	31	it	it	PRON
ftr-353	1618	32	is	be	AUX
ftr-353	1618	33	.	.	PUNCT
ftr-353	1619	1	6	6	X
ftr-353	1619	2	.	.	X
ftr-353	1619	3	revenge	revenge	NOUN
ftr-353	1619	4	for	for	ADP
ftr-353	1619	5	gitlitz	gitlitz	NOUN
ftr-353	1619	6	?	?	PUNCT
ftr-353	1620	1	t.d	t.d	PROPN
ftr-353	1620	2	.	.	NOUN
ftr-353	1620	3	9469	9469	NUM
ftr-353	1620	4	,	,	PUNCT
ftr-353	1620	5	section	section	NOUN
ftr-353	1620	6	108	108	NUM
ftr-353	1620	7	reduction	reduction	NOUN
ftr-353	1620	8	of	of	ADP
ftr-353	1620	9	tax	tax	NOUN
ftr-353	1620	10	attributes	attribute	NOUN
ftr-353	1620	11	for	for	ADP
ftr-353	1620	12	s	s	NOUN
ftr-353	1620	13	corporations	corporation	NOUN
ftr-353	1620	14	,	,	PUNCT
ftr-353	1620	15	74	74	NUM
ftr-353	1620	16	f.r	f.r	NOUN
ftr-353	1620	17	.	.	PROPN
ftr-353	1620	18	56109	56109	NUM
ftr-353	1620	19	(	(	PUNCT
ftr-353	1620	20	10/30/09	10/30/09	NUM
ftr-353	1620	21	)	)	PUNCT
ftr-353	1620	22	.	.	PUNCT
ftr-353	1621	1	the	the	DET
ftr-353	1621	2	treasury	treasury	PROPN
ftr-353	1621	3	department	department	PROPN
ftr-353	1621	4	has	have	AUX
ftr-353	1621	5	promulgated	promulgate	VERB
ftr-353	1621	6	final	final	ADJ
ftr-353	1621	7	regulations	regulation	NOUN
ftr-353	1621	8	proposed	propose	VERB
ftr-353	1621	9	in	in	ADP
ftr-353	1621	10	reg-102822	reg-102822	NOUN
ftr-353	1621	11	-	-	PUNCT
ftr-353	1621	12	08	08	NUM
ftr-353	1621	13	,	,	PUNCT
ftr-353	1621	14	section	section	NOUN
ftr-353	1621	15	108	108	NUM
ftr-353	1621	16	reduction	reduction	NOUN
ftr-353	1621	17	of	of	ADP
ftr-353	1621	18	tax	tax	NOUN
ftr-353	1621	19	attributes	attribute	NOUN
ftr-353	1621	20	for	for	ADP
ftr-353	1621	21	s	s	NOUN
ftr-353	1621	22	corporations	corporation	NOUN
ftr-353	1621	23	,	,	PUNCT
ftr-353	1621	24	73	73	NUM
ftr-353	1621	25	f.r	f.r	NOUN
ftr-353	1621	26	.	.	PROPN
ftr-353	1621	27	45656	45656	NUM
ftr-353	1621	28	(	(	PUNCT
ftr-353	1621	29	8/5/08	8/5/08	NUM
ftr-353	1621	30	)	)	PUNCT
ftr-353	1621	31	.	.	PUNCT
ftr-353	1622	1	section	section	NOUN
ftr-353	1622	2	108(d)(7)(a	108(d)(7)(a	NOUN
ftr-353	1622	3	)	)	PUNCT
ftr-353	1622	4	provides	provide	VERB
ftr-353	1622	5	that	that	SCONJ
ftr-353	1622	6	if	if	SCONJ
ftr-353	1622	7	an	an	DET
ftr-353	1622	8	s	s	NOUN
ftr-353	1622	9	corporation	corporation	NOUN
ftr-353	1622	10	excludes	exclude	VERB
ftr-353	1622	11	cod	cod	NOUN
ftr-353	1622	12	income	income	NOUN
ftr-353	1622	13	under	under	ADP
ftr-353	1622	14	§	§	PROPN
ftr-353	1622	15	108(a	108(a	PROPN
ftr-353	1622	16	)	)	PUNCT
ftr-353	1622	17	,	,	PUNCT
ftr-353	1622	18	the	the	DET
ftr-353	1622	19	excluded	exclude	VERB
ftr-353	1622	20	amount	amount	NOUN
ftr-353	1622	21	reduces	reduce	VERB
ftr-353	1622	22	the	the	DET
ftr-353	1622	23	s	s	PART
ftr-353	1622	24	corporation	corporation	NOUN
ftr-353	1622	25	’s	’s	PART
ftr-353	1622	26	tax	tax	NOUN
ftr-353	1622	27	attributes	attribute	NOUN
ftr-353	1622	28	under	under	ADP
ftr-353	1622	29	§	§	PROPN
ftr-353	1622	30	108(b)(2	108(b)(2	NUM
ftr-353	1622	31	)	)	PUNCT
ftr-353	1622	32	;	;	PUNCT
ftr-353	1622	33	section	section	NOUN
ftr-353	1622	34	108(b)(4)(a	108(b)(4)(a	NUM
ftr-353	1622	35	)	)	PUNCT
ftr-353	1622	36	provides	provide	VERB
ftr-353	1622	37	that	that	SCONJ
ftr-353	1622	38	the	the	DET
ftr-353	1622	39	reduction	reduction	NOUN
ftr-353	1622	40	occurs	occur	VERB
ftr-353	1622	41	after	after	SCONJ
ftr-353	1622	42	the	the	DET
ftr-353	1622	43	s	s	PROPN
ftr-353	1622	44	corporation	corporation	NOUN
ftr-353	1622	45	’s	’s	PART
ftr-353	1622	46	items	item	NOUN
ftr-353	1622	47	of	of	ADP
ftr-353	1622	48	income	income	NOUN
ftr-353	1622	49	,	,	PUNCT
ftr-353	1622	50	loss	loss	NOUN
ftr-353	1622	51	,	,	PUNCT
ftr-353	1622	52	deduction	deduction	NOUN
ftr-353	1622	53	and	and	CCONJ
ftr-353	1622	54	credit	credit	NOUN
ftr-353	1622	55	for	for	ADP
ftr-353	1622	56	the	the	DET
ftr-353	1622	57	taxable	taxable	ADJ
ftr-353	1622	58	year	year	NOUN
ftr-353	1622	59	of	of	ADP
ftr-353	1622	60	the	the	DET
ftr-353	1622	61	discharge	discharge	NOUN
ftr-353	1622	62	pass	pass	VERB
ftr-353	1622	63	through	through	ADP
ftr-353	1622	64	to	to	ADP
ftr-353	1622	65	its	its	PRON
ftr-353	1622	66	shareholders	shareholder	NOUN
ftr-353	1622	67	.	.	PUNCT
ftr-353	1623	1	pursuant	pursuant	ADJ
ftr-353	1623	2	to	to	ADP
ftr-353	1623	3	§	§	PROPN
ftr-353	1623	4	108(d)(7)(b	108(d)(7)(b	PROPN
ftr-353	1623	5	)	)	PUNCT
ftr-353	1623	6	,	,	PUNCT
ftr-353	1623	7	reg	reg	NOUN
ftr-353	1623	8	.	.	PUNCT
ftr-353	1624	1	§	§	PROPN
ftr-353	1624	2	1.108	1.108	NUM
ftr-353	1624	3	-	-	PUNCT
ftr-353	1624	4	7(d	7(d	NUM
ftr-353	1624	5	)	)	PUNCT
ftr-353	1624	6	treats	treat	VERB
ftr-353	1624	7	any	any	DET
ftr-353	1624	8	§	§	PROPN
ftr-353	1624	9	1366(d)(3	1366(d)(3	NUM
ftr-353	1624	10	)	)	PUNCT
ftr-353	1624	11	shareholder	shareholder	NOUN
ftr-353	1624	12	carryover	carryover	NOUN
ftr-353	1624	13	losses	loss	NOUN
ftr-353	1624	14	from	from	ADP
ftr-353	1624	15	prior	prior	ADJ
ftr-353	1624	16	years	year	NOUN
ftr-353	1624	17	and	and	CCONJ
ftr-353	1624	18	any	any	PRON
ftr-353	1624	19	passed	pass	VERB
ftr-353	1624	20	through	through	ADP
ftr-353	1624	21	losses	loss	NOUN
ftr-353	1624	22	from	from	ADP
ftr-353	1624	23	the	the	DET
ftr-353	1624	24	current	current	ADJ
ftr-353	1624	25	year	year	NOUN
ftr-353	1624	26	in	in	ADP
ftr-353	1624	27	excess	excess	NOUN
ftr-353	1624	28	of	of	ADP
ftr-353	1624	29	the	the	DET
ftr-353	1624	30	shareholders	shareholder	NOUN
ftr-353	1624	31	’	'	PUNCT
ftr-353	1624	32	bases	basis	NOUN
ftr-353	1624	33	as	as	ADP
ftr-353	1624	34	a	a	DET
ftr-353	1624	35	“	"	PUNCT
ftr-353	1624	36	deemed	deem	VERB
ftr-353	1624	37	nol	nol	NOUN
ftr-353	1624	38	”	"	PUNCT
ftr-353	1624	39	of	of	ADP
ftr-353	1624	40	the	the	DET
ftr-353	1624	41	s	s	PART
ftr-353	1624	42	corporation	corporation	NOUN
ftr-353	1624	43	that	that	PRON
ftr-353	1624	44	would	would	AUX
ftr-353	1624	45	be	be	AUX
ftr-353	1624	46	reduced	reduce	VERB
ftr-353	1624	47	under	under	ADP
ftr-353	1624	48	§	§	PROPN
ftr-353	1624	49	108(b	108(b	PROPN
ftr-353	1624	50	)	)	PUNCT
ftr-353	1624	51	.	.	PUNCT
ftr-353	1625	1	where	where	SCONJ
ftr-353	1625	2	an	an	DET
ftr-353	1625	3	s	s	NOUN
ftr-353	1625	4	corporation	corporation	NOUN
ftr-353	1625	5	has	have	VERB
ftr-353	1625	6	more	more	ADJ
ftr-353	1625	7	than	than	ADP
ftr-353	1625	8	one	one	NUM
ftr-353	1625	9	shareholder	shareholder	NOUN
ftr-353	1625	10	during	during	ADP
ftr-353	1625	11	the	the	DET
ftr-353	1625	12	taxable	taxable	ADJ
ftr-353	1625	13	year	year	NOUN
ftr-353	1625	14	of	of	ADP
ftr-353	1625	15	the	the	DET
ftr-353	1625	16	discharge	discharge	NOUN
ftr-353	1625	17	,	,	PUNCT
ftr-353	1625	18	a	a	DET
ftr-353	1625	19	shareholder	shareholder	NOUN
ftr-353	1625	20	’s	’s	PART
ftr-353	1625	21	disallowed	disallow	VERB
ftr-353	1625	22	losses	loss	NOUN
ftr-353	1625	23	or	or	CCONJ
ftr-353	1625	24	deductions	deduction	NOUN
ftr-353	1625	25	equal	equal	VERB
ftr-353	1625	26	a	a	DET
ftr-353	1625	27	pro	pro	ADJ
ftr-353	1625	28	rata	rata	ADJ
ftr-353	1625	29	share	share	NOUN
ftr-353	1625	30	of	of	ADP
ftr-353	1625	31	the	the	DET
ftr-353	1625	32	total	total	ADJ
ftr-353	1625	33	losses	loss	NOUN
ftr-353	1625	34	and	and	CCONJ
ftr-353	1625	35	deductions	deduction	NOUN
ftr-353	1625	36	allocated	allocate	VERB
ftr-353	1625	37	to	to	ADP
ftr-353	1625	38	the	the	DET
ftr-353	1625	39	shareholder	shareholder	NOUN
ftr-353	1625	40	under	under	ADP
ftr-353	1625	41	§	§	PROPN
ftr-353	1625	42	1366(a	1366(a	NUM
ftr-353	1625	43	)	)	PUNCT
ftr-353	1625	44	during	during	ADP
ftr-353	1625	45	the	the	DET
ftr-353	1625	46	corporation	corporation	NOUN
ftr-353	1625	47	’s	’s	PART
ftr-353	1625	48	taxable	taxable	ADJ
ftr-353	1625	49	year	year	NOUN
ftr-353	1625	50	(	(	PUNCT
ftr-353	1625	51	including	include	VERB
ftr-353	1625	52	losses	loss	NOUN
ftr-353	1625	53	and	and	CCONJ
ftr-353	1625	54	deductions	deduction	NOUN
ftr-353	1625	55	disallowed	disallow	VERB
ftr-353	1625	56	under	under	ADP
ftr-353	1625	57	§	§	PROPN
ftr-353	1625	58	1366(d)(1	1366(d)(1	NUM
ftr-353	1625	59	)	)	PUNCT
ftr-353	1625	60	for	for	ADP
ftr-353	1625	61	prior	prior	ADJ
ftr-353	1625	62	years	year	NOUN
ftr-353	1625	63	that	that	PRON
ftr-353	1625	64	are	be	AUX
ftr-353	1625	65	treated	treat	VERB
ftr-353	1625	66	as	as	ADP
ftr-353	1625	67	current	current	ADJ
ftr-353	1625	68	year	year	NOUN
ftr-353	1625	69	losses	loss	NOUN
ftr-353	1625	70	and	and	CCONJ
ftr-353	1625	71	deductions	deduction	NOUN
ftr-353	1625	72	with	with	ADP
ftr-353	1625	73	respect	respect	NOUN
ftr-353	1625	74	to	to	ADP
ftr-353	1625	75	the	the	DET
ftr-353	1625	76	shareholder	shareholder	NOUN
ftr-353	1625	77	under	under	ADP
ftr-353	1625	78	§	§	PROPN
ftr-353	1625	79	1366(d)(2	1366(d)(2	NUM
ftr-353	1625	80	)	)	PUNCT
ftr-353	1625	81	)	)	PUNCT
ftr-353	1625	82	.	.	PUNCT
ftr-353	1626	1	the	the	DET
ftr-353	1626	2	regulations	regulation	NOUN
ftr-353	1626	3	provide	provide	VERB
ftr-353	1626	4	that	that	SCONJ
ftr-353	1626	5	the	the	DET
ftr-353	1626	6	deemed	deemed	ADJ
ftr-353	1626	7	nol	nol	NOUN
ftr-353	1626	8	allocated	allocate	VERB
ftr-353	1626	9	to	to	ADP
ftr-353	1626	10	a	a	DET
ftr-353	1626	11	shareholder	shareholder	NOUN
ftr-353	1626	12	consists	consist	VERB
ftr-353	1626	13	of	of	ADP
ftr-353	1626	14	a	a	DET
ftr-353	1626	15	proportionate	proportionate	ADJ
ftr-353	1626	16	amount	amount	NOUN
ftr-353	1626	17	of	of	ADP
ftr-353	1626	18	each	each	DET
ftr-353	1626	19	item	item	NOUN
ftr-353	1626	20	of	of	ADP
ftr-353	1626	21	the	the	DET
ftr-353	1626	22	shareholder	shareholder	NOUN
ftr-353	1626	23	’s	’s	PART
ftr-353	1626	24	loss	loss	NOUN
ftr-353	1626	25	or	or	CCONJ
ftr-353	1626	26	deduction	deduction	NOUN
ftr-353	1626	27	that	that	PRON
ftr-353	1626	28	was	be	AUX
ftr-353	1626	29	disallowed	disallow	VERB
ftr-353	1626	30	under	under	ADP
ftr-353	1626	31	§	§	PROPN
ftr-353	1626	32	1366(d)(1	1366(d)(1	NUM
ftr-353	1626	33	)	)	PUNCT
ftr-353	1626	34	in	in	ADP
ftr-353	1626	35	the	the	DET
ftr-353	1626	36	year	year	NOUN
ftr-353	1626	37	of	of	ADP
ftr-353	1626	38	the	the	DET
ftr-353	1626	39	debt	debt	NOUN
ftr-353	1626	40	cancellation	cancellation	NOUN
ftr-353	1626	41	.	.	PUNCT
ftr-353	1627	1	the	the	DET
ftr-353	1627	2	regulations	regulation	NOUN
ftr-353	1627	3	were	be	AUX
ftr-353	1627	4	effective	effective	ADJ
ftr-353	1627	5	on	on	ADP
ftr-353	1627	6	10/30/09	10/30/09	PROPN
ftr-353	1627	7	.	.	PUNCT
ftr-353	1627	8	e.	e.	PROPN
ftr-353	1627	9	mergers	merger	NOUN
ftr-353	1627	10	,	,	PUNCT
ftr-353	1627	11	acquisitions	acquisition	NOUN
ftr-353	1627	12	and	and	CCONJ
ftr-353	1627	13	reorganizations	reorganization	NOUN
ftr-353	1627	14	1	1	NUM
ftr-353	1627	15	.	.	PUNCT
ftr-353	1628	1	as	as	SCONJ
ftr-353	1628	2	the	the	DET
ftr-353	1628	3	old	old	ADJ
ftr-353	1628	4	saying	saying	NOUN
ftr-353	1628	5	goes	go	VERB
ftr-353	1628	6	,	,	PUNCT
ftr-353	1628	7	“	"	PUNCT
ftr-353	1628	8	there	there	PRON
ftr-353	1628	9	’s	’	VERB
ftr-353	1628	10	no	no	DET
ftr-353	1628	11	tax	tax	NOUN
ftr-353	1628	12	free	free	ADJ
ftr-353	1628	13	basis	basis	NOUN
ftr-353	1628	14	step	step	NOUN
ftr-353	1628	15	-	-	PUNCT
ftr-353	1628	16	up	up	NOUN
ftr-353	1628	17	without	without	ADP
ftr-353	1628	18	a	a	DET
ftr-353	1628	19	funeral	funeral	NOUN
ftr-353	1628	20	.	.	PUNCT
ftr-353	1628	21	”	"	PUNCT
ftr-353	1629	1	this	this	DET
ftr-353	1629	2	“	"	PUNCT
ftr-353	1629	3	midco	midco	ADJ
ftr-353	1629	4	”	"	PUNCT
ftr-353	1629	5	tax	tax	NOUN
ftr-353	1629	6	shelter	shelter	NOUN
ftr-353	1629	7	was	be	AUX
ftr-353	1629	8	rejected	reject	VERB
ftr-353	1629	9	by	by	ADP
ftr-353	1629	10	the	the	DET
ftr-353	1629	11	court	court	NOUN
ftr-353	1629	12	.	.	PUNCT
ftr-353	1630	1	enbridge	enbridge	PROPN
ftr-353	1630	2	energy	energy	PROPN
ftr-353	1630	3	co.	co.	PROPN
ftr-353	1630	4	,	,	PUNCT
ftr-353	1630	5	inc	inc	PROPN
ftr-353	1630	6	.	.	PROPN
ftr-353	1631	1	v.	v.	PROPN
ftr-353	1631	2	united	united	PROPN
ftr-353	1631	3	states	states	PROPN
ftr-353	1631	4	,	,	PUNCT
ftr-353	1631	5	553	553	NUM
ftr-353	1631	6	f.	f.	NOUN
ftr-353	1631	7	supp	supp	PROPN
ftr-353	1631	8	.	.	PUNCT
ftr-353	1632	1	2d	2d	NOUN
ftr-353	1632	2	716	716	NUM
ftr-353	1632	3	(	(	PUNCT
ftr-353	1632	4	s.d	s.d	PROPN
ftr-353	1632	5	.	.	PUNCT
ftr-353	1633	1	tex	tex	PROPN
ftr-353	1633	2	.	.	PUNCT
ftr-353	1633	3	3/31/08	3/31/08	NUM
ftr-353	1633	4	)	)	PUNCT
ftr-353	1633	5	.	.	PUNCT
ftr-353	1634	1	in	in	ADP
ftr-353	1634	2	a	a	DET
ftr-353	1634	3	transaction	transaction	NOUN
ftr-353	1634	4	substantially	substantially	ADV
ftr-353	1634	5	similar	similar	ADJ
ftr-353	1634	6	to	to	ADP
ftr-353	1634	7	the	the	DET
ftr-353	1634	8	transaction	transaction	NOUN
ftr-353	1634	9	described	describe	VERB
ftr-353	1634	10	in	in	ADP
ftr-353	1634	11	notice	notice	NOUN
ftr-353	1634	12	2001	2001	NUM
ftr-353	1634	13	-	-	SYM
ftr-353	1634	14	16	16	NUM
ftr-353	1634	15	,	,	PUNCT
ftr-353	1634	16	2001	2001	NUM
ftr-353	1634	17	-	-	SYM
ftr-353	1634	18	1	1	NUM
ftr-353	1634	19	c.b	c.b	PROPN
ftr-353	1634	20	.	.	PROPN
ftr-353	1634	21	730	730	NUM
ftr-353	1634	22	,	,	PUNCT
ftr-353	1634	23	the	the	DET
ftr-353	1634	24	taxpayer	taxpayer	NOUN
ftr-353	1634	25	(	(	PUNCT
ftr-353	1634	26	midcoast	midcoast	PROPN
ftr-353	1634	27	)	)	PUNCT
ftr-353	1634	28	161	161	NUM
ftr-353	1634	29	florida	florida	PROPN
ftr-353	1634	30	tax	tax	NOUN
ftr-353	1634	31	review	review	NOUN
ftr-353	1634	32	[	[	X
ftr-353	1634	33	vol	vol	NOUN
ftr-353	1634	34	.	.	PUNCT
ftr-353	1634	35	10	10	NUM
ftr-353	1634	36	:	:	PUNCT
ftr-353	1634	37	si	si	PROPN
ftr-353	1634	38	acquired	acquire	VERB
ftr-353	1634	39	the	the	DET
ftr-353	1634	40	assets	asset	NOUN
ftr-353	1634	41	of	of	ADP
ftr-353	1634	42	a	a	DET
ftr-353	1634	43	selling	sell	VERB
ftr-353	1634	44	corporation	corporation	NOUN
ftr-353	1634	45	(	(	PUNCT
ftr-353	1634	46	bishop	bishop	PROPN
ftr-353	1634	47	)	)	PUNCT
ftr-353	1634	48	through	through	ADP
ftr-353	1634	49	an	an	DET
ftr-353	1634	50	intermediary	intermediary	NOUN
ftr-353	1634	51	(	(	PUNCT
ftr-353	1634	52	k	k	NOUN
ftr-353	1634	53	-	-	NOUN
ftr-353	1634	54	pipe	pipe	NOUN
ftr-353	1634	55	)	)	PUNCT
ftr-353	1634	56	.	.	PUNCT
ftr-353	1635	1	midcoast	midcoast	PROPN
ftr-353	1635	2	desired	desire	VERB
ftr-353	1635	3	to	to	PART
ftr-353	1635	4	acquire	acquire	VERB
ftr-353	1635	5	the	the	DET
ftr-353	1635	6	bishop	bishop	PROPN
ftr-353	1635	7	assets	asset	NOUN
ftr-353	1635	8	with	with	ADP
ftr-353	1635	9	a	a	DET
ftr-353	1635	10	cost	cost	NOUN
ftr-353	1635	11	basis	basis	NOUN
ftr-353	1635	12	,	,	PUNCT
ftr-353	1635	13	but	but	CCONJ
ftr-353	1635	14	bishop	bishop	PROPN
ftr-353	1635	15	’s	’s	PART
ftr-353	1635	16	shareholder	shareholder	NOUN
ftr-353	1635	17	(	(	PUNCT
ftr-353	1635	18	langley	langley	PROPN
ftr-353	1635	19	)	)	PUNCT
ftr-353	1635	20	was	be	AUX
ftr-353	1635	21	unwilling	unwilling	ADJ
ftr-353	1635	22	to	to	PART
ftr-353	1635	23	engage	engage	VERB
ftr-353	1635	24	in	in	ADP
ftr-353	1635	25	an	an	DET
ftr-353	1635	26	asset	asset	NOUN
ftr-353	1635	27	sale	sale	NOUN
ftr-353	1635	28	,	,	PUNCT
ftr-353	1635	29	insisting	insist	VERB
ftr-353	1635	30	on	on	ADP
ftr-353	1635	31	a	a	DET
ftr-353	1635	32	stock	stock	NOUN
ftr-353	1635	33	sale	sale	NOUN
ftr-353	1635	34	and	and	CCONJ
ftr-353	1635	35	purchase	purchase	NOUN
ftr-353	1635	36	.	.	PUNCT
ftr-353	1636	1	midcoast	midcoast	PROPN
ftr-353	1636	2	’s	’s	PART
ftr-353	1636	3	tax	tax	PROPN
ftr-353	1636	4	advisor	advisor	PROPN
ftr-353	1636	5	,	,	PUNCT
ftr-353	1636	6	pwc	pwc	PROPN
ftr-353	1636	7	,	,	PUNCT
ftr-353	1636	8	arranged	arrange	VERB
ftr-353	1636	9	for	for	ADP
ftr-353	1636	10	the	the	DET
ftr-353	1636	11	formation	formation	NOUN
ftr-353	1636	12	of	of	ADP
ftr-353	1636	13	an	an	DET
ftr-353	1636	14	intermediary	intermediary	NOUN
ftr-353	1636	15	,	,	PUNCT
ftr-353	1636	16	k	k	ADJ
ftr-353	1636	17	-	-	ADJ
ftr-353	1636	18	pipe	pipe	NOUN
ftr-353	1636	19	merger	merger	NOUN
ftr-353	1636	20	,	,	PUNCT
ftr-353	1636	21	and	and	CCONJ
ftr-353	1636	22	the	the	DET
ftr-353	1636	23	financing	financing	NOUN
ftr-353	1636	24	necessary	necessary	ADJ
ftr-353	1636	25	for	for	ADP
ftr-353	1636	26	k	k	ADJ
ftr-353	1636	27	-	-	ADJ
ftr-353	1636	28	pipe	pipe	ADJ
ftr-353	1636	29	merger	merger	NOUN
ftr-353	1636	30	to	to	PART
ftr-353	1636	31	purchase	purchase	VERB
ftr-353	1636	32	the	the	DET
ftr-353	1636	33	bishop	bishop	PROPN
ftr-353	1636	34	stock	stock	NOUN
ftr-353	1636	35	,	,	PUNCT
ftr-353	1636	36	with	with	ADP
ftr-353	1636	37	the	the	DET
ftr-353	1636	38	loan	loan	NOUN
ftr-353	1636	39	to	to	ADP
ftr-353	1636	40	k	k	ADJ
ftr-353	1636	41	-	-	ADJ
ftr-353	1636	42	pipe	pipe	NOUN
ftr-353	1636	43	merger	merger	NOUN
ftr-353	1636	44	being	be	AUX
ftr-353	1636	45	secured	secure	VERB
ftr-353	1636	46	by	by	ADP
ftr-353	1636	47	midcoast	midcoast	NOUN
ftr-353	1636	48	assets	asset	NOUN
ftr-353	1636	49	.	.	PUNCT
ftr-353	1637	1	after	after	ADP
ftr-353	1637	2	a	a	DET
ftr-353	1637	3	downstream	downstream	ADJ
ftr-353	1637	4	merger	merger	NOUN
ftr-353	1637	5	of	of	ADP
ftr-353	1637	6	k	k	ADJ
ftr-353	1637	7	-	-	ADJ
ftr-353	1637	8	pipe	pipe	NOUN
ftr-353	1637	9	merger	merger	NOUN
ftr-353	1637	10	into	into	ADP
ftr-353	1637	11	bishop	bishop	PROPN
ftr-353	1637	12	,	,	PUNCT
ftr-353	1637	13	bishop	bishop	PROPN
ftr-353	1637	14	,	,	PUNCT
ftr-353	1637	15	which	which	PRON
ftr-353	1637	16	changed	change	VERB
ftr-353	1637	17	its	its	PRON
ftr-353	1637	18	name	name	NOUN
ftr-353	1637	19	to	to	ADP
ftr-353	1637	20	k	k	ADJ
ftr-353	1637	21	-	-	ADJ
ftr-353	1637	22	pipe	pipe	NOUN
ftr-353	1637	23	group	group	NOUN
ftr-353	1637	24	,	,	PUNCT
ftr-353	1637	25	sold	sell	VERB
ftr-353	1637	26	the	the	DET
ftr-353	1637	27	bishop	bishop	PROPN
ftr-353	1637	28	assets	asset	NOUN
ftr-353	1637	29	to	to	ADP
ftr-353	1637	30	midcoast	midcoast	PROPN
ftr-353	1637	31	.	.	PUNCT
ftr-353	1638	1	(	(	PUNCT
ftr-353	1638	2	k	k	X
ftr-353	1638	3	-	-	ADJ
ftr-353	1638	4	pipe	pipe	NOUN
ftr-353	1638	5	purportedly	purportedly	ADV
ftr-353	1638	6	offset	offset	VERB
ftr-353	1638	7	the	the	DET
ftr-353	1638	8	gain	gain	NOUN
ftr-353	1638	9	with	with	ADP
ftr-353	1638	10	built	build	VERB
ftr-353	1638	11	-	-	PUNCT
ftr-353	1638	12	in	in	ADP
ftr-353	1638	13	loss	loss	NOUN
ftr-353	1638	14	on	on	ADP
ftr-353	1638	15	assets	asset	NOUN
ftr-353	1638	16	contributed	contribute	VERB
ftr-353	1638	17	to	to	ADP
ftr-353	1638	18	it	it	PRON
ftr-353	1638	19	by	by	ADP
ftr-353	1638	20	its	its	PRON
ftr-353	1638	21	shareholder	shareholder	NOUN
ftr-353	1638	22	in	in	ADP
ftr-353	1638	23	a	a	DET
ftr-353	1638	24	pre-§	pre-§	NOUN
ftr-353	1638	25	362(e	362(e	NUM
ftr-353	1638	26	)	)	PUNCT
ftr-353	1638	27	year	year	NOUN
ftr-353	1638	28	.	.	PUNCT
ftr-353	1638	29	)	)	PUNCT
ftr-353	1639	1	thereafter	thereafter	ADV
ftr-353	1639	2	,	,	PUNCT
ftr-353	1639	3	k	k	X
ftr-353	1639	4	-	-	NOUN
ftr-353	1639	5	pipe	pipe	NOUN
ftr-353	1639	6	engaged	engage	VERB
ftr-353	1639	7	in	in	ADP
ftr-353	1639	8	no	no	DET
ftr-353	1639	9	business	business	NOUN
ftr-353	1639	10	activity	activity	NOUN
ftr-353	1639	11	and	and	CCONJ
ftr-353	1639	12	was	be	AUX
ftr-353	1639	13	merely	merely	ADV
ftr-353	1639	14	a	a	DET
ftr-353	1639	15	shell	shell	NOUN
ftr-353	1639	16	.	.	PUNCT
ftr-353	1640	1	on	on	ADP
ftr-353	1640	2	cross	cross	NOUN
ftr-353	1640	3	motions	motion	NOUN
ftr-353	1640	4	for	for	ADP
ftr-353	1640	5	summary	summary	NOUN
ftr-353	1640	6	judgment	judgment	NOUN
ftr-353	1640	7	,	,	PUNCT
ftr-353	1640	8	the	the	DET
ftr-353	1640	9	district	district	NOUN
ftr-353	1640	10	court	court	NOUN
ftr-353	1640	11	(	(	PUNCT
ftr-353	1640	12	judge	judge	PROPN
ftr-353	1640	13	harmon	harmon	PROPN
ftr-353	1640	14	)	)	PUNCT
ftr-353	1640	15	upheld	uphold	VERB
ftr-353	1640	16	the	the	DET
ftr-353	1640	17	irs	irs	PROPN
ftr-353	1640	18	’s	’s	PART
ftr-353	1640	19	treatment	treatment	NOUN
ftr-353	1640	20	of	of	ADP
ftr-353	1640	21	the	the	DET
ftr-353	1640	22	transaction	transaction	NOUN
ftr-353	1640	23	from	from	ADP
ftr-353	1640	24	midcoast	midcoast	PROPN
ftr-353	1640	25	’s	’s	PART
ftr-353	1640	26	perspective	perspective	NOUN
ftr-353	1640	27	as	as	ADP
ftr-353	1640	28	a	a	DET
ftr-353	1640	29	stock	stock	NOUN
ftr-353	1640	30	sale	sale	NOUN
ftr-353	1640	31	followed	follow	VERB
ftr-353	1640	32	by	by	ADP
ftr-353	1640	33	a	a	DET
ftr-353	1640	34	§	§	PROPN
ftr-353	1640	35	332	332	NUM
ftr-353	1640	36	liquidation	liquidation	NOUN
ftr-353	1640	37	,	,	PUNCT
ftr-353	1640	38	which	which	PRON
ftr-353	1640	39	resulted	result	VERB
ftr-353	1640	40	in	in	ADP
ftr-353	1640	41	denying	deny	VERB
ftr-353	1640	42	the	the	DET
ftr-353	1640	43	step	step	NOUN
ftr-353	1640	44	-	-	PUNCT
ftr-353	1640	45	up	up	NOUN
ftr-353	1640	46	in	in	ADP
ftr-353	1640	47	basis	basis	NOUN
ftr-353	1640	48	on	on	ADP
ftr-353	1640	49	which	which	PRON
ftr-353	1640	50	midcoast	midcoast	PROPN
ftr-353	1640	51	’s	’s	PART
ftr-353	1640	52	claimed	claim	VERB
ftr-353	1640	53	depreciation	depreciation	NOUN
ftr-353	1640	54	deductions	deduction	NOUN
ftr-353	1640	55	were	be	AUX
ftr-353	1640	56	based	base	VERB
ftr-353	1640	57	.	.	PUNCT
ftr-353	1641	1	after	after	ADP
ftr-353	1641	2	disregarding	disregard	VERB
ftr-353	1641	3	k	k	NOUN
ftr-353	1641	4	-	-	NOUN
ftr-353	1641	5	pipe	pipe	NOUN
ftr-353	1641	6	because	because	SCONJ
ftr-353	1641	7	it	it	PRON
ftr-353	1641	8	had	have	VERB
ftr-353	1641	9	no	no	DET
ftr-353	1641	10	substance	substance	NOUN
ftr-353	1641	11	other	other	ADJ
ftr-353	1641	12	than	than	ADP
ftr-353	1641	13	as	as	ADP
ftr-353	1641	14	a	a	DET
ftr-353	1641	15	vehicle	vehicle	NOUN
ftr-353	1641	16	to	to	PART
ftr-353	1641	17	allow	allow	VERB
ftr-353	1641	18	midcoast	midcoast	NOUN
ftr-353	1641	19	to	to	PART
ftr-353	1641	20	claim	claim	VERB
ftr-353	1641	21	a	a	DET
ftr-353	1641	22	cost	cost	NOUN
ftr-353	1641	23	basis	basis	NOUN
ftr-353	1641	24	in	in	ADP
ftr-353	1641	25	the	the	DET
ftr-353	1641	26	bishop	bishop	PROPN
ftr-353	1641	27	assets	asset	NOUN
ftr-353	1641	28	in	in	ADP
ftr-353	1641	29	a	a	DET
ftr-353	1641	30	stock	stock	NOUN
ftr-353	1641	31	sale	sale	NOUN
ftr-353	1641	32	transaction	transaction	NOUN
ftr-353	1641	33	without	without	ADP
ftr-353	1641	34	a	a	DET
ftr-353	1641	35	§	§	PROPN
ftr-353	1641	36	338	338	NUM
ftr-353	1641	37	election	election	NOUN
ftr-353	1641	38	,	,	PUNCT
ftr-353	1641	39	the	the	DET
ftr-353	1641	40	court	court	NOUN
ftr-353	1641	41	addressed	address	VERB
ftr-353	1641	42	what	what	PRON
ftr-353	1641	43	was	be	AUX
ftr-353	1641	44	the	the	DET
ftr-353	1641	45	real	real	ADJ
ftr-353	1641	46	substance	substance	NOUN
ftr-353	1641	47	of	of	ADP
ftr-353	1641	48	the	the	DET
ftr-353	1641	49	transaction	transaction	NOUN
ftr-353	1641	50	:	:	PUNCT
ftr-353	1641	51	a	a	DET
ftr-353	1641	52	sale	sale	NOUN
ftr-353	1641	53	of	of	ADP
ftr-353	1641	54	stock	stock	NOUN
ftr-353	1641	55	or	or	CCONJ
ftr-353	1641	56	a	a	DET
ftr-353	1641	57	sale	sale	NOUN
ftr-353	1641	58	of	of	ADP
ftr-353	1641	59	assets	asset	NOUN
ftr-353	1641	60	.	.	PUNCT
ftr-353	1642	1	because	because	SCONJ
ftr-353	1642	2	langley	langley	PROPN
ftr-353	1642	3	would	would	AUX
ftr-353	1642	4	not	not	PART
ftr-353	1642	5	agree	agree	VERB
ftr-353	1642	6	to	to	ADP
ftr-353	1642	7	a	a	DET
ftr-353	1642	8	direct	direct	ADJ
ftr-353	1642	9	sale	sale	NOUN
ftr-353	1642	10	of	of	ADP
ftr-353	1642	11	bishop	bishop	PROPN
ftr-353	1642	12	’s	’s	PART
ftr-353	1642	13	assets	asset	NOUN
ftr-353	1642	14	,	,	PUNCT
ftr-353	1642	15	“	"	PUNCT
ftr-353	1642	16	the	the	DET
ftr-353	1642	17	only	only	ADJ
ftr-353	1642	18	way	way	NOUN
ftr-353	1642	19	in	in	ADP
ftr-353	1642	20	which	which	PRON
ftr-353	1642	21	midcoast	midcoast	NOUN
ftr-353	1642	22	could	could	AUX
ftr-353	1642	23	have	have	AUX
ftr-353	1642	24	obtained	obtain	VERB
ftr-353	1642	25	the	the	DET
ftr-353	1642	26	bishop	bishop	PROPN
ftr-353	1642	27	assets	asset	NOUN
ftr-353	1642	28	was	be	AUX
ftr-353	1642	29	to	to	PART
ftr-353	1642	30	purchase	purchase	VERB
ftr-353	1642	31	the	the	DET
ftr-353	1642	32	bishop	bishop	PROPN
ftr-353	1642	33	stock	stock	NOUN
ftr-353	1642	34	and	and	CCONJ
ftr-353	1642	35	liquidate	liquidate	NOUN
ftr-353	1642	36	.	.	PUNCT
ftr-353	1642	37	”	"	PUNCT
ftr-353	1643	1	assessment	assessment	NOUN
ftr-353	1643	2	of	of	ADP
ftr-353	1643	3	the	the	DET
ftr-353	1643	4	§	§	PROPN
ftr-353	1643	5	6662(d	6662(d	NOUN
ftr-353	1643	6	)	)	PUNCT
ftr-353	1643	7	substantial	substantial	ADJ
ftr-353	1643	8	understatement	understatement	NOUN
ftr-353	1643	9	penalty	penalty	NOUN
ftr-353	1643	10	was	be	AUX
ftr-353	1643	11	upheld	uphold	VERB
ftr-353	1643	12	,	,	PUNCT
ftr-353	1643	13	and	and	CCONJ
ftr-353	1643	14	because	because	SCONJ
ftr-353	1643	15	the	the	DET
ftr-353	1643	16	transaction	transaction	NOUN
ftr-353	1643	17	was	be	AUX
ftr-353	1643	18	a	a	DET
ftr-353	1643	19	“	"	PUNCT
ftr-353	1643	20	tax	tax	NOUN
ftr-353	1643	21	shelter	shelter	NOUN
ftr-353	1643	22	,	,	PUNCT
ftr-353	1643	23	”	"	PUNCT
ftr-353	1643	24	neither	neither	CCONJ
ftr-353	1643	25	the	the	DET
ftr-353	1643	26	substantial	substantial	ADJ
ftr-353	1643	27	authority	authority	NOUN
ftr-353	1643	28	nor	nor	CCONJ
ftr-353	1643	29	adequate	adequate	ADJ
ftr-353	1643	30	disclosure	disclosure	NOUN
ftr-353	1643	31	exceptions	exception	NOUN
ftr-353	1643	32	applied	apply	VERB
ftr-353	1643	33	.	.	PUNCT
ftr-353	1644	1	alternatively	alternatively	ADV
ftr-353	1644	2	,	,	PUNCT
ftr-353	1644	3	there	there	PRON
ftr-353	1644	4	was	be	VERB
ftr-353	1644	5	not	not	PART
ftr-353	1644	6	substantial	substantial	ADJ
ftr-353	1644	7	authority	authority	NOUN
ftr-353	1644	8	because	because	SCONJ
ftr-353	1644	9	the	the	DET
ftr-353	1644	10	weight	weight	NOUN
ftr-353	1644	11	of	of	ADP
ftr-353	1644	12	authority	authority	NOUN
ftr-353	1644	13	in	in	ADP
ftr-353	1644	14	supreme	supreme	PROPN
ftr-353	1644	15	court	court	PROPN
ftr-353	1644	16	and	and	CCONJ
ftr-353	1644	17	fifth	fifth	ADJ
ftr-353	1644	18	circuit	circuit	NOUN
ftr-353	1644	19	cases	case	NOUN
ftr-353	1644	20	was	be	AUX
ftr-353	1644	21	held	hold	VERB
ftr-353	1644	22	to	to	PART
ftr-353	1644	23	have	have	AUX
ftr-353	1644	24	required	require	VERB
ftr-353	1644	25	disregarding	disregard	VERB
ftr-353	1644	26	k	k	NOUN
ftr-353	1644	27	-	-	NOUN
ftr-353	1644	28	pipe	pipe	NOUN
ftr-353	1644	29	.	.	PUNCT
ftr-353	1645	1	(	(	PUNCT
ftr-353	1645	2	a	a	X
ftr-353	1645	3	)	)	PUNCT
ftr-353	1645	4	affirmed	affirm	VERB
ftr-353	1645	5	!	!	PUNCT
ftr-353	1646	1	substance	substance	NOUN
ftr-353	1646	2	over	over	ADP
ftr-353	1646	3	form	form	NOUN
ftr-353	1646	4	is	be	AUX
ftr-353	1646	5	alive	alive	ADJ
ftr-353	1646	6	and	and	CCONJ
ftr-353	1646	7	well	well	ADV
ftr-353	1646	8	in	in	ADP
ftr-353	1646	9	the	the	DET
ftr-353	1646	10	fifth	fifth	ADJ
ftr-353	1646	11	circuit	circuit	NOUN
ftr-353	1646	12	.	.	PUNCT
ftr-353	1647	1	enbridge	enbridge	PROPN
ftr-353	1647	2	energy	energy	PROPN
ftr-353	1647	3	co.	co.	PROPN
ftr-353	1647	4	,	,	PUNCT
ftr-353	1647	5	inc	inc	PROPN
ftr-353	1647	6	.	.	PROPN
ftr-353	1648	1	v.	v.	PROPN
ftr-353	1648	2	united	united	PROPN
ftr-353	1648	3	states	states	PROPN
ftr-353	1648	4	,	,	PUNCT
ftr-353	1648	5	104	104	NUM
ftr-353	1648	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	1648	7	2009	2009	NUM
ftr-353	1648	8	-	-	SYM
ftr-353	1648	9	7289	7289	NUM
ftr-353	1648	10	(	(	PUNCT
ftr-353	1648	11	5th	5th	ADJ
ftr-353	1648	12	cir	cir	NOUN
ftr-353	1648	13	.	.	PUNCT
ftr-353	1649	1	11/10/09	11/10/09	NUM
ftr-353	1649	2	)	)	PUNCT
ftr-353	1649	3	.	.	PUNCT
ftr-353	1650	1	in	in	ADP
ftr-353	1650	2	a	a	DET
ftr-353	1650	3	nonprecedential	nonprecedential	ADJ
ftr-353	1650	4	per	per	ADP
ftr-353	1650	5	curiam	curiam	NOUN
ftr-353	1650	6	opinion	opinion	NOUN
ftr-353	1650	7	,	,	PUNCT
ftr-353	1650	8	the	the	DET
ftr-353	1650	9	fifth	fifth	ADJ
ftr-353	1650	10	circuit	circuit	NOUN
ftr-353	1650	11	applied	apply	VERB
ftr-353	1650	12	the	the	DET
ftr-353	1650	13	substance	substance	NOUN
ftr-353	1650	14	over	over	ADP
ftr-353	1650	15	form	form	NOUN
ftr-353	1650	16	doctrine	doctrine	NOUN
ftr-353	1650	17	in	in	ADP
ftr-353	1650	18	affirming	affirm	VERB
ftr-353	1650	19	the	the	DET
ftr-353	1650	20	district	district	NOUN
ftr-353	1650	21	court	court	NOUN
ftr-353	1650	22	’s	’s	PART
ftr-353	1650	23	decision	decision	NOUN
ftr-353	1650	24	upholding	uphold	VERB
ftr-353	1650	25	the	the	DET
ftr-353	1650	26	irs	irs	PROPN
ftr-353	1650	27	’s	’s	PART
ftr-353	1650	28	treatment	treatment	NOUN
ftr-353	1650	29	of	of	ADP
ftr-353	1650	30	a	a	DET
ftr-353	1650	31	“	"	PUNCT
ftr-353	1650	32	midco	midco	ADJ
ftr-353	1650	33	”	"	PUNCT
ftr-353	1650	34	transaction	transaction	NOUN
ftr-353	1650	35	arranged	arrange	VERB
ftr-353	1650	36	by	by	ADP
ftr-353	1650	37	the	the	DET
ftr-353	1650	38	buyer	buyer	NOUN
ftr-353	1650	39	as	as	ADP
ftr-353	1650	40	a	a	DET
ftr-353	1650	41	stock	stock	NOUN
ftr-353	1650	42	purchase	purchase	NOUN
ftr-353	1650	43	followed	follow	VERB
ftr-353	1650	44	by	by	ADP
ftr-353	1650	45	a	a	DET
ftr-353	1650	46	§	§	PROPN
ftr-353	1650	47	332	332	NUM
ftr-353	1650	48	liquidation	liquidation	NOUN
ftr-353	1650	49	,	,	PUNCT
ftr-353	1650	50	which	which	PRON
ftr-353	1650	51	resulted	result	VERB
ftr-353	1650	52	in	in	ADP
ftr-353	1650	53	denying	deny	VERB
ftr-353	1650	54	the	the	DET
ftr-353	1650	55	step	step	NOUN
ftr-353	1650	56	-	-	PUNCT
ftr-353	1650	57	up	up	NOUN
ftr-353	1650	58	in	in	ADP
ftr-353	1650	59	basis	basis	NOUN
ftr-353	1650	60	on	on	ADP
ftr-353	1650	61	which	which	PRON
ftr-353	1650	62	the	the	DET
ftr-353	1650	63	taxpayer	taxpayer	NOUN
ftr-353	1650	64	’s	’s	PART
ftr-353	1650	65	claimed	claim	VERB
ftr-353	1650	66	depreciation	depreciation	NOUN
ftr-353	1650	67	deductions	deduction	NOUN
ftr-353	1650	68	were	be	AUX
ftr-353	1650	69	based	base	VERB
ftr-353	1650	70	.	.	PUNCT
ftr-353	1651	1	imposition	imposition	NOUN
ftr-353	1651	2	of	of	ADP
ftr-353	1651	3	a	a	DET
ftr-353	1651	4	20	20	NUM
ftr-353	1651	5	percent	percent	NOUN
ftr-353	1651	6	§	§	PROPN
ftr-353	1651	7	6662	6662	NUM
ftr-353	1651	8	penalty	penalty	NOUN
ftr-353	1651	9	also	also	ADV
ftr-353	1651	10	was	be	AUX
ftr-353	1651	11	affirmed	affirm	VERB
ftr-353	1651	12	.	.	PUNCT
ftr-353	1652	1	2	2	X
ftr-353	1652	2	.	.	X
ftr-353	1652	3	all	all	DET
ftr-353	1652	4	cash	cash	NOUN
ftr-353	1652	5	(	(	PUNCT
ftr-353	1652	6	d	d	NOUN
ftr-353	1652	7	)	)	PUNCT
ftr-353	1652	8	reorgs	reorg	NOUN
ftr-353	1652	9	are	be	AUX
ftr-353	1652	10	now	now	ADV
ftr-353	1652	11	in	in	ADP
ftr-353	1652	12	the	the	DET
ftr-353	1652	13	final	final	ADJ
ftr-353	1652	14	regulations	regulation	NOUN
ftr-353	1652	15	.	.	PUNCT
ftr-353	1653	1	t.d	t.d	PROPN
ftr-353	1653	2	.	.	PROPN
ftr-353	1653	3	9475	9475	NUM
ftr-353	1653	4	,	,	PUNCT
ftr-353	1653	5	corporate	corporate	ADJ
ftr-353	1653	6	reorganizations	reorganization	NOUN
ftr-353	1653	7	;	;	PUNCT
ftr-353	1653	8	distributions	distribution	NOUN
ftr-353	1653	9	under	under	ADP
ftr-353	1653	10	sections	section	NOUN
ftr-353	1653	11	368(a)(1)(d	368(a)(1)(d	NUM
ftr-353	1653	12	)	)	PUNCT
ftr-353	1653	13	and	and	CCONJ
ftr-353	1653	14	354(b)(1)(b	354(b)(1)(b	NUM
ftr-353	1653	15	)	)	PUNCT
ftr-353	1653	16	,	,	PUNCT
ftr-353	1653	17	74	74	NUM
ftr-353	1653	18	f.r	f.r	NOUN
ftr-353	1653	19	.	.	PROPN
ftr-353	1653	20	67053	67053	NUM
ftr-353	1653	21	(	(	PUNCT
ftr-353	1653	22	12/18/09	12/18/09	NUM
ftr-353	1653	23	)	)	PUNCT
ftr-353	1653	24	.	.	PUNCT
ftr-353	1654	1	in	in	ADP
ftr-353	1654	2	2006	2006	NUM
ftr-353	1654	3	,	,	PUNCT
ftr-353	1654	4	the	the	DET
ftr-353	1654	5	treasury	treasury	PROPN
ftr-353	1654	6	department	department	PROPN
ftr-353	1654	7	promulgated	promulgate	VERB
ftr-353	1654	8	temp	temp	NOUN
ftr-353	1654	9	.	.	PUNCT
ftr-353	1655	1	reg	reg	NOUN
ftr-353	1655	2	.	.	PUNCT
ftr-353	1656	1	§	§	PROPN
ftr-353	1656	2	1.368	1.368	NUM
ftr-353	1656	3	-	-	SYM
ftr-353	1656	4	2	2	NUM
ftr-353	1656	5	t	t	NOUN
ftr-353	1656	6	,	,	PUNCT
ftr-353	1656	7	providing	provide	VERB
ftr-353	1656	8	that	that	SCONJ
ftr-353	1656	9	the	the	DET
ftr-353	1656	10	distribution	distribution	NOUN
ftr-353	1656	11	requirement	requirement	NOUN
ftr-353	1656	12	under	under	ADP
ftr-353	1656	13	§	§	PROPN
ftr-353	1656	14	§	§	PROPN
ftr-353	1656	15	368(a)(1)(d	368(a)(1)(d	NUM
ftr-353	1656	16	)	)	PUNCT
ftr-353	1656	17	and	and	CCONJ
ftr-353	1656	18	354(b)(1)(b	354(b)(1)(b	NUM
ftr-353	1656	19	)	)	PUNCT
ftr-353	1656	20	is	be	AUX
ftr-353	1656	21	2010	2010	NUM
ftr-353	1656	22	]	]	PUNCT
ftr-353	1656	23	recent	recent	ADJ
ftr-353	1656	24	developments	development	NOUN
ftr-353	1656	25	in	in	ADP
ftr-353	1656	26	federal	federal	ADJ
ftr-353	1656	27	income	income	NOUN
ftr-353	1656	28	taxation	taxation	NOUN
ftr-353	1656	29	162	162	NUM
ftr-353	1656	30	deemed	deem	VERB
ftr-353	1656	31	to	to	PART
ftr-353	1656	32	have	have	AUX
ftr-353	1656	33	been	be	AUX
ftr-353	1656	34	satisfied	satisfied	ADJ
ftr-353	1656	35	despite	despite	SCONJ
ftr-353	1656	36	the	the	DET
ftr-353	1656	37	fact	fact	NOUN
ftr-353	1656	38	that	that	SCONJ
ftr-353	1656	39	no	no	DET
ftr-353	1656	40	stock	stock	NOUN
ftr-353	1656	41	and/or	and/or	CCONJ
ftr-353	1656	42	securities	security	NOUN
ftr-353	1656	43	are	be	AUX
ftr-353	1656	44	actually	actually	ADV
ftr-353	1656	45	issued	issue	VERB
ftr-353	1656	46	in	in	ADP
ftr-353	1656	47	a	a	DET
ftr-353	1656	48	transaction	transaction	NOUN
ftr-353	1656	49	otherwise	otherwise	ADV
ftr-353	1656	50	described	describe	VERB
ftr-353	1656	51	in	in	ADP
ftr-353	1656	52	§	§	PROPN
ftr-353	1656	53	368(a)(1)(d	368(a)(1)(d	PROPN
ftr-353	1656	54	)	)	PUNCT
ftr-353	1656	55	if	if	SCONJ
ftr-353	1656	56	the	the	DET
ftr-353	1656	57	same	same	ADJ
ftr-353	1656	58	person	person	NOUN
ftr-353	1656	59	or	or	CCONJ
ftr-353	1656	60	persons	person	NOUN
ftr-353	1656	61	,	,	PUNCT
ftr-353	1656	62	directly	directly	ADV
ftr-353	1656	63	or	or	CCONJ
ftr-353	1656	64	indirectly	indirectly	ADV
ftr-353	1656	65	,	,	PUNCT
ftr-353	1656	66	own	own	VERB
ftr-353	1656	67	all	all	PRON
ftr-353	1656	68	of	of	ADP
ftr-353	1656	69	the	the	DET
ftr-353	1656	70	stock	stock	NOUN
ftr-353	1656	71	of	of	ADP
ftr-353	1656	72	the	the	DET
ftr-353	1656	73	transferor	transferor	NOUN
ftr-353	1656	74	and	and	CCONJ
ftr-353	1656	75	transferee	transferee	PROPN
ftr-353	1656	76	corporations	corporation	NOUN
ftr-353	1656	77	in	in	ADP
ftr-353	1656	78	identical	identical	ADJ
ftr-353	1656	79	proportions	proportion	NOUN
ftr-353	1656	80	.	.	PUNCT
ftr-353	1657	1	t.d	t.d	X
ftr-353	1657	2	.	.	PROPN
ftr-353	1657	3	9303	9303	NUM
ftr-353	1657	4	,	,	PUNCT
ftr-353	1657	5	71	71	NUM
ftr-353	1657	6	f.r	f.r	NOUN
ftr-353	1657	7	.	.	NOUN
ftr-353	1657	8	75879	75879	NUM
ftr-353	1657	9	(	(	PUNCT
ftr-353	1657	10	12/19/06	12/19/06	NUM
ftr-353	1657	11	)	)	PUNCT
ftr-353	1657	12	.	.	PUNCT
ftr-353	1658	1	to	to	ADP
ftr-353	1658	2	a	a	DET
ftr-353	1658	3	limited	limited	ADJ
ftr-353	1658	4	extent	extent	NOUN
ftr-353	1658	5	,	,	PUNCT
ftr-353	1658	6	the	the	DET
ftr-353	1658	7	attribution	attribution	NOUN
ftr-353	1658	8	rules	rule	VERB
ftr-353	1658	9	in	in	ADP
ftr-353	1658	10	§	§	PROPN
ftr-353	1658	11	318	318	NUM
ftr-353	1658	12	are	be	AUX
ftr-353	1658	13	invoked	invoke	VERB
ftr-353	1658	14	to	to	PART
ftr-353	1658	15	determine	determine	VERB
ftr-353	1658	16	whether	whether	SCONJ
ftr-353	1658	17	the	the	DET
ftr-353	1658	18	same	same	ADJ
ftr-353	1658	19	person	person	NOUN
ftr-353	1658	20	or	or	CCONJ
ftr-353	1658	21	persons	person	NOUN
ftr-353	1658	22	own	own	ADJ
ftr-353	1658	23	,	,	PUNCT
ftr-353	1658	24	directly	directly	ADV
ftr-353	1658	25	or	or	CCONJ
ftr-353	1658	26	indirectly	indirectly	ADV
ftr-353	1658	27	,	,	PUNCT
ftr-353	1658	28	all	all	PRON
ftr-353	1658	29	of	of	ADP
ftr-353	1658	30	the	the	DET
ftr-353	1658	31	stock	stock	NOUN
ftr-353	1658	32	of	of	ADP
ftr-353	1658	33	the	the	DET
ftr-353	1658	34	transferor	transferor	NOUN
ftr-353	1658	35	and	and	CCONJ
ftr-353	1658	36	transferee	transferee	NOUN
ftr-353	1658	37	.	.	PUNCT
ftr-353	1659	1	an	an	DET
ftr-353	1659	2	individual	individual	NOUN
ftr-353	1659	3	and	and	CCONJ
ftr-353	1659	4	all	all	DET
ftr-353	1659	5	members	member	NOUN
ftr-353	1659	6	of	of	ADP
ftr-353	1659	7	his	his	PRON
ftr-353	1659	8	family	family	NOUN
ftr-353	1659	9	that	that	PRON
ftr-353	1659	10	have	have	VERB
ftr-353	1659	11	a	a	DET
ftr-353	1659	12	relationship	relationship	NOUN
ftr-353	1659	13	described	describe	VERB
ftr-353	1659	14	in	in	ADP
ftr-353	1659	15	§	§	PROPN
ftr-353	1659	16	318(a)(1	318(a)(1	NUM
ftr-353	1659	17	)	)	PUNCT
ftr-353	1659	18	are	be	AUX
ftr-353	1659	19	treated	treat	VERB
ftr-353	1659	20	as	as	ADP
ftr-353	1659	21	one	one	NUM
ftr-353	1659	22	individual	individual	NOUN
ftr-353	1659	23	;	;	PUNCT
ftr-353	1659	24	and	and	CCONJ
ftr-353	1659	25	stock	stock	NOUN
ftr-353	1659	26	owned	own	VERB
ftr-353	1659	27	by	by	ADP
ftr-353	1659	28	a	a	DET
ftr-353	1659	29	corporation	corporation	NOUN
ftr-353	1659	30	is	be	AUX
ftr-353	1659	31	attributed	attribute	VERB
ftr-353	1659	32	proportionally	proportionally	ADV
ftr-353	1659	33	to	to	ADP
ftr-353	1659	34	the	the	DET
ftr-353	1659	35	corporation	corporation	NOUN
ftr-353	1659	36	’s	’s	PART
ftr-353	1659	37	shareholder	shareholder	NOUN
ftr-353	1659	38	without	without	ADP
ftr-353	1659	39	regard	regard	NOUN
ftr-353	1659	40	to	to	ADP
ftr-353	1659	41	the	the	DET
ftr-353	1659	42	50	50	NUM
ftr-353	1659	43	percent	percent	NOUN
ftr-353	1659	44	limitation	limitation	NOUN
ftr-353	1659	45	in	in	ADP
ftr-353	1659	46	§	§	PROPN
ftr-353	1659	47	318(a)(2)(c	318(a)(2)(c	PROPN
ftr-353	1659	48	)	)	PUNCT
ftr-353	1659	49	.	.	PUNCT
ftr-353	1660	1	ownership	ownership	NOUN
ftr-353	1660	2	in	in	ADP
ftr-353	1660	3	absolutely	absolutely	ADV
ftr-353	1660	4	identical	identical	ADJ
ftr-353	1660	5	proportions	proportion	NOUN
ftr-353	1660	6	is	be	AUX
ftr-353	1660	7	not	not	PART
ftr-353	1660	8	required	require	VERB
ftr-353	1660	9	.	.	PUNCT
ftr-353	1661	1	a	a	DET
ftr-353	1661	2	de	de	X
ftr-353	1661	3	minimis	minimis	NOUN
ftr-353	1661	4	variation	variation	NOUN
ftr-353	1661	5	in	in	ADP
ftr-353	1661	6	shareholder	shareholder	NOUN
ftr-353	1661	7	identity	identity	NOUN
ftr-353	1661	8	or	or	CCONJ
ftr-353	1661	9	proportionality	proportionality	NOUN
ftr-353	1661	10	of	of	ADP
ftr-353	1661	11	ownership	ownership	NOUN
ftr-353	1661	12	in	in	ADP
ftr-353	1661	13	the	the	DET
ftr-353	1661	14	transferor	transferor	NOUN
ftr-353	1661	15	and	and	CCONJ
ftr-353	1661	16	transferee	transferee	PROPN
ftr-353	1661	17	corporations	corporation	NOUN
ftr-353	1661	18	is	be	AUX
ftr-353	1661	19	disregarded	disregarded	ADJ
ftr-353	1661	20	.	.	PUNCT
ftr-353	1662	1	the	the	DET
ftr-353	1662	2	regulations	regulation	NOUN
ftr-353	1662	3	give	give	VERB
ftr-353	1662	4	as	as	ADP
ftr-353	1662	5	an	an	DET
ftr-353	1662	6	example	example	NOUN
ftr-353	1662	7	of	of	ADP
ftr-353	1662	8	a	a	DET
ftr-353	1662	9	de	de	X
ftr-353	1662	10	minimis	minimis	NOUN
ftr-353	1662	11	variation	variation	NOUN
ftr-353	1662	12	a	a	DET
ftr-353	1662	13	situation	situation	NOUN
ftr-353	1662	14	in	in	ADP
ftr-353	1662	15	which	which	PRON
ftr-353	1662	16	a	a	DET
ftr-353	1662	17	,	,	PUNCT
ftr-353	1662	18	b	b	NOUN
ftr-353	1662	19	,	,	PUNCT
ftr-353	1662	20	and	and	CCONJ
ftr-353	1662	21	c	c	X
ftr-353	1662	22	each	each	DET
ftr-353	1662	23	own	own	ADJ
ftr-353	1662	24	,	,	PUNCT
ftr-353	1662	25	respectively	respectively	ADV
ftr-353	1662	26	,	,	PUNCT
ftr-353	1662	27	34	34	NUM
ftr-353	1662	28	%	%	NOUN
ftr-353	1662	29	,	,	PUNCT
ftr-353	1662	30	33	33	NUM
ftr-353	1662	31	%	%	NOUN
ftr-353	1662	32	,	,	PUNCT
ftr-353	1662	33	and	and	CCONJ
ftr-353	1662	34	33	33	NUM
ftr-353	1662	35	%	%	NOUN
ftr-353	1662	36	of	of	ADP
ftr-353	1662	37	the	the	DET
ftr-353	1662	38	transferor	transferor	NOUN
ftr-353	1662	39	’s	’s	PART
ftr-353	1662	40	stock	stock	NOUN
ftr-353	1662	41	and	and	CCONJ
ftr-353	1662	42	a	a	DET
ftr-353	1662	43	,	,	PUNCT
ftr-353	1662	44	b	b	NOUN
ftr-353	1662	45	,	,	PUNCT
ftr-353	1662	46	c	c	NOUN
ftr-353	1662	47	,	,	PUNCT
ftr-353	1662	48	and	and	CCONJ
ftr-353	1662	49	d	d	NOUN
ftr-353	1662	50	each	each	DET
ftr-353	1662	51	own	own	ADJ
ftr-353	1662	52	,	,	PUNCT
ftr-353	1662	53	respectively	respectively	ADV
ftr-353	1662	54	,	,	PUNCT
ftr-353	1662	55	33	33	NUM
ftr-353	1662	56	%	%	NOUN
ftr-353	1662	57	,	,	PUNCT
ftr-353	1662	58	33	33	NUM
ftr-353	1662	59	%	%	NOUN
ftr-353	1662	60	,	,	PUNCT
ftr-353	1662	61	33	33	NUM
ftr-353	1662	62	%	%	NOUN
ftr-353	1662	63	and	and	CCONJ
ftr-353	1662	64	1	1	NUM
ftr-353	1662	65	%	%	NOUN
ftr-353	1662	66	of	of	ADP
ftr-353	1662	67	the	the	DET
ftr-353	1662	68	transferee	transferee	NOUN
ftr-353	1662	69	’s	’s	PART
ftr-353	1662	70	stock	stock	NOUN
ftr-353	1662	71	.	.	PUNCT
ftr-353	1663	1	stock	stock	NOUN
ftr-353	1663	2	described	describe	VERB
ftr-353	1663	3	in	in	ADP
ftr-353	1663	4	§	§	PROPN
ftr-353	1663	5	1504(a)(4	1504(a)(4	NUM
ftr-353	1663	6	)	)	PUNCT
ftr-353	1663	7	–	–	PUNCT
ftr-353	1663	8	nonvoting	nonvote	VERB
ftr-353	1663	9	limited	limit	VERB
ftr-353	1663	10	preferred	preferred	ADJ
ftr-353	1663	11	stock	stock	NOUN
ftr-353	1663	12	that	that	PRON
ftr-353	1663	13	is	be	AUX
ftr-353	1663	14	not	not	PART
ftr-353	1663	15	convertible	convertible	ADJ
ftr-353	1663	16	–	–	PUNCT
ftr-353	1663	17	is	be	AUX
ftr-353	1663	18	disregarded	disregard	VERB
ftr-353	1663	19	for	for	ADP
ftr-353	1663	20	purposes	purpose	NOUN
ftr-353	1663	21	of	of	ADP
ftr-353	1663	22	determining	determine	VERB
ftr-353	1663	23	whether	whether	SCONJ
ftr-353	1663	24	the	the	DET
ftr-353	1663	25	same	same	ADJ
ftr-353	1663	26	person	person	NOUN
ftr-353	1663	27	or	or	CCONJ
ftr-353	1663	28	persons	person	NOUN
ftr-353	1663	29	own	own	VERB
ftr-353	1663	30	all	all	PRON
ftr-353	1663	31	of	of	ADP
ftr-353	1663	32	the	the	DET
ftr-353	1663	33	stock	stock	NOUN
ftr-353	1663	34	of	of	ADP
ftr-353	1663	35	the	the	DET
ftr-353	1663	36	transferor	transferor	NOUN
ftr-353	1663	37	and	and	CCONJ
ftr-353	1663	38	transferee	transferee	PROPN
ftr-353	1663	39	corporations	corporation	NOUN
ftr-353	1663	40	in	in	ADP
ftr-353	1663	41	identical	identical	ADJ
ftr-353	1663	42	proportions	proportion	NOUN
ftr-353	1663	43	.	.	PUNCT
ftr-353	1664	1	when	when	SCONJ
ftr-353	1664	2	a	a	DET
ftr-353	1664	3	transaction	transaction	NOUN
ftr-353	1664	4	qualifies	qualify	VERB
ftr-353	1664	5	as	as	ADP
ftr-353	1664	6	a	a	DET
ftr-353	1664	7	§	§	PROPN
ftr-353	1664	8	368(a)(1)(d	368(a)(1)(d	PROPN
ftr-353	1664	9	)	)	PUNCT
ftr-353	1664	10	reorganization	reorganization	NOUN
ftr-353	1664	11	under	under	ADP
ftr-353	1664	12	the	the	DET
ftr-353	1664	13	regulations	regulation	NOUN
ftr-353	1664	14	,	,	PUNCT
ftr-353	1664	15	a	a	DET
ftr-353	1664	16	nominal	nominal	ADJ
ftr-353	1664	17	share	share	NOUN
ftr-353	1664	18	of	of	ADP
ftr-353	1664	19	stock	stock	NOUN
ftr-353	1664	20	of	of	ADP
ftr-353	1664	21	the	the	DET
ftr-353	1664	22	transferee	transferee	PROPN
ftr-353	1664	23	corporation	corporation	NOUN
ftr-353	1664	24	will	will	AUX
ftr-353	1664	25	be	be	AUX
ftr-353	1664	26	deemed	deem	VERB
ftr-353	1664	27	to	to	PART
ftr-353	1664	28	have	have	AUX
ftr-353	1664	29	been	be	AUX
ftr-353	1664	30	issued	issue	VERB
ftr-353	1664	31	in	in	ADP
ftr-353	1664	32	addition	addition	NOUN
ftr-353	1664	33	to	to	ADP
ftr-353	1664	34	the	the	DET
ftr-353	1664	35	actual	actual	ADJ
ftr-353	1664	36	consideration	consideration	NOUN
ftr-353	1664	37	.	.	PUNCT
ftr-353	1665	1	that	that	DET
ftr-353	1665	2	nominal	nominal	ADJ
ftr-353	1665	3	share	share	NOUN
ftr-353	1665	4	of	of	ADP
ftr-353	1665	5	stock	stock	NOUN
ftr-353	1665	6	is	be	AUX
ftr-353	1665	7	deemed	deem	VERB
ftr-353	1665	8	to	to	PART
ftr-353	1665	9	have	have	AUX
ftr-353	1665	10	been	be	AUX
ftr-353	1665	11	distributed	distribute	VERB
ftr-353	1665	12	by	by	ADP
ftr-353	1665	13	the	the	DET
ftr-353	1665	14	transferor	transferor	NOUN
ftr-353	1665	15	corporation	corporation	NOUN
ftr-353	1665	16	to	to	ADP
ftr-353	1665	17	its	its	PRON
ftr-353	1665	18	shareholders	shareholder	NOUN
ftr-353	1665	19	and	and	CCONJ
ftr-353	1665	20	,	,	PUNCT
ftr-353	1665	21	in	in	ADP
ftr-353	1665	22	appropriate	appropriate	ADJ
ftr-353	1665	23	circumstances	circumstance	NOUN
ftr-353	1665	24	,	,	PUNCT
ftr-353	1665	25	further	far	ADV
ftr-353	1665	26	transferred	transfer	VERB
ftr-353	1665	27	to	to	ADP
ftr-353	1665	28	the	the	DET
ftr-353	1665	29	extent	extent	NOUN
ftr-353	1665	30	necessary	necessary	ADJ
ftr-353	1665	31	to	to	PART
ftr-353	1665	32	reflect	reflect	VERB
ftr-353	1665	33	the	the	DET
ftr-353	1665	34	actual	actual	ADJ
ftr-353	1665	35	ownership	ownership	NOUN
ftr-353	1665	36	of	of	ADP
ftr-353	1665	37	the	the	DET
ftr-353	1665	38	transferor	transferor	NOUN
ftr-353	1665	39	and	and	CCONJ
ftr-353	1665	40	transferee	transferee	PROPN
ftr-353	1665	41	corporations	corporation	NOUN
ftr-353	1665	42	.	.	PUNCT
ftr-353	1666	1	identical	identical	ADJ
ftr-353	1666	2	proposed	propose	VERB
ftr-353	1666	3	regulations	regulation	NOUN
ftr-353	1666	4	were	be	AUX
ftr-353	1666	5	simultaneously	simultaneously	ADV
ftr-353	1666	6	published	publish	VERB
ftr-353	1666	7	.	.	PUNCT
ftr-353	1667	1	the	the	DET
ftr-353	1667	2	proposed	propose	VERB
ftr-353	1667	3	regulations	regulation	NOUN
ftr-353	1667	4	have	have	AUX
ftr-353	1667	5	been	be	AUX
ftr-353	1667	6	finalized	finalize	VERB
ftr-353	1667	7	,	,	PUNCT
ftr-353	1667	8	with	with	ADP
ftr-353	1667	9	certain	certain	ADJ
ftr-353	1667	10	modifications	modification	NOUN
ftr-353	1667	11	,	,	PUNCT
ftr-353	1667	12	as	as	ADP
ftr-353	1667	13	reg	reg	NOUN
ftr-353	1667	14	.	.	PUNCT
ftr-353	1668	1	§	§	PROPN
ftr-353	1668	2	1.368	1.368	NUM
ftr-353	1668	3	-	-	SYM
ftr-353	1668	4	1(e	1(e	NUM
ftr-353	1668	5	)	)	PUNCT
ftr-353	1668	6	.	.	PUNCT
ftr-353	1669	1	first	first	ADV
ftr-353	1669	2	,	,	PUNCT
ftr-353	1669	3	if	if	SCONJ
ftr-353	1669	4	no	no	DET
ftr-353	1669	5	consideration	consideration	NOUN
ftr-353	1669	6	is	be	AUX
ftr-353	1669	7	received	receive	VERB
ftr-353	1669	8	,	,	PUNCT
ftr-353	1669	9	or	or	CCONJ
ftr-353	1669	10	the	the	DET
ftr-353	1669	11	value	value	NOUN
ftr-353	1669	12	of	of	ADP
ftr-353	1669	13	the	the	DET
ftr-353	1669	14	consideration	consideration	NOUN
ftr-353	1669	15	received	receive	VERB
ftr-353	1669	16	in	in	ADP
ftr-353	1669	17	the	the	DET
ftr-353	1669	18	transaction	transaction	NOUN
ftr-353	1669	19	is	be	AUX
ftr-353	1669	20	less	less	ADJ
ftr-353	1669	21	than	than	ADP
ftr-353	1669	22	the	the	DET
ftr-353	1669	23	fair	fair	ADJ
ftr-353	1669	24	market	market	NOUN
ftr-353	1669	25	value	value	NOUN
ftr-353	1669	26	of	of	ADP
ftr-353	1669	27	the	the	DET
ftr-353	1669	28	transferor	transferor	NOUN
ftr-353	1669	29	corporation	corporation	NOUN
ftr-353	1669	30	’s	’s	PART
ftr-353	1669	31	assets	asset	NOUN
ftr-353	1669	32	,	,	PUNCT
ftr-353	1669	33	the	the	DET
ftr-353	1669	34	transferee	transferee	NOUN
ftr-353	1669	35	corporation	corporation	NOUN
ftr-353	1669	36	is	be	AUX
ftr-353	1669	37	treated	treat	VERB
ftr-353	1669	38	as	as	ADP
ftr-353	1669	39	issuing	issue	VERB
ftr-353	1669	40	stock	stock	NOUN
ftr-353	1669	41	with	with	ADP
ftr-353	1669	42	a	a	DET
ftr-353	1669	43	value	value	NOUN
ftr-353	1669	44	equal	equal	ADJ
ftr-353	1669	45	to	to	ADP
ftr-353	1669	46	the	the	DET
ftr-353	1669	47	excess	excess	NOUN
ftr-353	1669	48	of	of	ADP
ftr-353	1669	49	the	the	DET
ftr-353	1669	50	fair	fair	ADJ
ftr-353	1669	51	market	market	NOUN
ftr-353	1669	52	value	value	NOUN
ftr-353	1669	53	of	of	ADP
ftr-353	1669	54	the	the	DET
ftr-353	1669	55	transferor	transferor	NOUN
ftr-353	1669	56	corporation	corporation	NOUN
ftr-353	1669	57	’s	’s	PART
ftr-353	1669	58	assets	asset	NOUN
ftr-353	1669	59	over	over	ADP
ftr-353	1669	60	the	the	DET
ftr-353	1669	61	value	value	NOUN
ftr-353	1669	62	of	of	ADP
ftr-353	1669	63	the	the	DET
ftr-353	1669	64	consideration	consideration	NOUN
ftr-353	1669	65	actually	actually	ADV
ftr-353	1669	66	received	receive	VERB
ftr-353	1669	67	in	in	ADP
ftr-353	1669	68	the	the	DET
ftr-353	1669	69	transaction	transaction	NOUN
ftr-353	1669	70	.	.	PUNCT
ftr-353	1670	1	if	if	SCONJ
ftr-353	1670	2	the	the	DET
ftr-353	1670	3	value	value	NOUN
ftr-353	1670	4	of	of	ADP
ftr-353	1670	5	the	the	DET
ftr-353	1670	6	consideration	consideration	NOUN
ftr-353	1670	7	received	receive	VERB
ftr-353	1670	8	in	in	ADP
ftr-353	1670	9	the	the	DET
ftr-353	1670	10	transaction	transaction	NOUN
ftr-353	1670	11	is	be	AUX
ftr-353	1670	12	equal	equal	ADJ
ftr-353	1670	13	to	to	ADP
ftr-353	1670	14	the	the	DET
ftr-353	1670	15	fair	fair	ADJ
ftr-353	1670	16	market	market	NOUN
ftr-353	1670	17	value	value	NOUN
ftr-353	1670	18	of	of	ADP
ftr-353	1670	19	the	the	DET
ftr-353	1670	20	transferor	transferor	NOUN
ftr-353	1670	21	corporation	corporation	NOUN
ftr-353	1670	22	’s	’s	PART
ftr-353	1670	23	assets	asset	NOUN
ftr-353	1670	24	,	,	PUNCT
ftr-353	1670	25	the	the	DET
ftr-353	1670	26	transferee	transferee	NOUN
ftr-353	1670	27	corporation	corporation	NOUN
ftr-353	1670	28	will	will	AUX
ftr-353	1670	29	be	be	AUX
ftr-353	1670	30	deemed	deem	VERB
ftr-353	1670	31	to	to	PART
ftr-353	1670	32	issue	issue	VERB
ftr-353	1670	33	a	a	DET
ftr-353	1670	34	nominal	nominal	ADJ
ftr-353	1670	35	share	share	NOUN
ftr-353	1670	36	of	of	ADP
ftr-353	1670	37	stock	stock	NOUN
ftr-353	1670	38	to	to	ADP
ftr-353	1670	39	the	the	DET
ftr-353	1670	40	transferor	transferor	NOUN
ftr-353	1670	41	corporation	corporation	NOUN
ftr-353	1670	42	in	in	ADP
ftr-353	1670	43	addition	addition	NOUN
ftr-353	1670	44	to	to	ADP
ftr-353	1670	45	the	the	DET
ftr-353	1670	46	actual	actual	ADJ
ftr-353	1670	47	consideration	consideration	NOUN
ftr-353	1670	48	exchanged	exchange	VERB
ftr-353	1670	49	for	for	ADP
ftr-353	1670	50	the	the	DET
ftr-353	1670	51	transferor	transferor	NOUN
ftr-353	1670	52	corporation	corporation	NOUN
ftr-353	1670	53	’s	’s	PART
ftr-353	1670	54	assets	asset	NOUN
ftr-353	1670	55	.	.	PUNCT
ftr-353	1671	1	in	in	ADP
ftr-353	1671	2	addition	addition	NOUN
ftr-353	1671	3	,	,	PUNCT
ftr-353	1671	4	reg	reg	NOUN
ftr-353	1671	5	.	.	PUNCT
ftr-353	1672	1	§	§	PROPN
ftr-353	1672	2	1.358	1.358	NUM
ftr-353	1672	3	-	-	NUM
ftr-353	1672	4	2(a)(2)(iii	2(a)(2)(iii	NUM
ftr-353	1672	5	)	)	PUNCT
ftr-353	1672	6	has	have	AUX
ftr-353	1672	7	been	be	AUX
ftr-353	1672	8	amended	amend	VERB
ftr-353	1672	9	to	to	PART
ftr-353	1672	10	provide	provide	VERB
ftr-353	1672	11	that	that	SCONJ
ftr-353	1672	12	in	in	ADP
ftr-353	1672	13	a	a	DET
ftr-353	1672	14	reorganization	reorganization	NOUN
ftr-353	1672	15	in	in	ADP
ftr-353	1672	16	which	which	PRON
ftr-353	1672	17	the	the	DET
ftr-353	1672	18	property	property	NOUN
ftr-353	1672	19	received	receive	VERB
ftr-353	1672	20	consists	consist	VERB
ftr-353	1672	21	solely	solely	ADV
ftr-353	1672	22	of	of	ADP
ftr-353	1672	23	non	non	ADJ
ftr-353	1672	24	-	-	ADJ
ftr-353	1672	25	qualifying	qualifying	ADJ
ftr-353	1672	26	property	property	NOUN
ftr-353	1672	27	equal	equal	ADJ
ftr-353	1672	28	to	to	ADP
ftr-353	1672	29	the	the	DET
ftr-353	1672	30	value	value	NOUN
ftr-353	1672	31	of	of	ADP
ftr-353	1672	32	the	the	DET
ftr-353	1672	33	assets	asset	NOUN
ftr-353	1672	34	transferred	transfer	VERB
ftr-353	1672	35	,	,	PUNCT
ftr-353	1672	36	as	as	ADV
ftr-353	1672	37	well	well	ADV
ftr-353	1672	38	as	as	ADP
ftr-353	1672	39	a	a	DET
ftr-353	1672	40	nominal	nominal	ADJ
ftr-353	1672	41	share	share	NOUN
ftr-353	1672	42	described	describe	VERB
ftr-353	1672	43	in	in	ADP
ftr-353	1672	44	the	the	DET
ftr-353	1672	45	regulations	regulation	NOUN
ftr-353	1672	46	,	,	PUNCT
ftr-353	1672	47	the	the	DET
ftr-353	1672	48	shareholder	shareholder	NOUN
ftr-353	1672	49	or	or	CCONJ
ftr-353	1672	50	security	security	NOUN
ftr-353	1672	51	holder	holder	NOUN
ftr-353	1672	52	may	may	AUX
ftr-353	1672	53	designate	designate	VERB
ftr-353	1672	54	the	the	DET
ftr-353	1672	55	share	share	NOUN
ftr-353	1672	56	of	of	ADP
ftr-353	1672	57	stock	stock	NOUN
ftr-353	1672	58	of	of	ADP
ftr-353	1672	59	the	the	DET
ftr-353	1672	60	transferee	transferee	NOUN
ftr-353	1672	61	to	to	PART
ftr-353	1672	62	which	which	PRON
ftr-353	1672	63	the	the	DET
ftr-353	1672	64	basis	basis	NOUN
ftr-353	1672	65	,	,	PUNCT
ftr-353	1672	66	if	if	SCONJ
ftr-353	1672	67	any	any	PRON
ftr-353	1672	68	,	,	PUNCT
ftr-353	1672	69	of	of	ADP
ftr-353	1672	70	the	the	DET
ftr-353	1672	71	stock	stock	NOUN
ftr-353	1672	72	or	or	CCONJ
ftr-353	1672	73	securities	security	NOUN
ftr-353	1672	74	surrendered	surrender	VERB
ftr-353	1672	75	will	will	AUX
ftr-353	1672	76	attach	attach	VERB
ftr-353	1672	77	.	.	PUNCT
ftr-353	1673	1	163	163	NUM
ftr-353	1673	2	florida	florida	PROPN
ftr-353	1673	3	tax	tax	NOUN
ftr-353	1673	4	review	review	NOUN
ftr-353	1673	5	[	[	X
ftr-353	1673	6	vol	vol	NOUN
ftr-353	1673	7	.	.	PUNCT
ftr-353	1674	1	10	10	NUM
ftr-353	1674	2	:	:	PUNCT
ftr-353	1674	3	si	si	PROPN
ftr-353	1674	4	•	•	ADV
ftr-353	1674	5	if	if	SCONJ
ftr-353	1674	6	an	an	DET
ftr-353	1674	7	all	all	ADV
ftr-353	1674	8	-	-	PUNCT
ftr-353	1674	9	cash	cash	NOUN
ftr-353	1674	10	transaction	transaction	NOUN
ftr-353	1674	11	subject	subject	ADJ
ftr-353	1674	12	to	to	ADP
ftr-353	1674	13	these	these	DET
ftr-353	1674	14	regulations	regulation	NOUN
ftr-353	1674	15	occurs	occur	VERB
ftr-353	1674	16	between	between	ADP
ftr-353	1674	17	members	member	NOUN
ftr-353	1674	18	of	of	ADP
ftr-353	1674	19	a	a	DET
ftr-353	1674	20	consolidated	consolidated	ADJ
ftr-353	1674	21	group	group	NOUN
ftr-353	1674	22	,	,	PUNCT
ftr-353	1674	23	the	the	DET
ftr-353	1674	24	selling	sell	VERB
ftr-353	1674	25	member	member	NOUN
ftr-353	1674	26	(	(	PUNCT
ftr-353	1674	27	s	s	NOUN
ftr-353	1674	28	)	)	PUNCT
ftr-353	1674	29	is	be	AUX
ftr-353	1674	30	treated	treat	VERB
ftr-353	1674	31	as	as	ADP
ftr-353	1674	32	receiving	receive	VERB
ftr-353	1674	33	the	the	DET
ftr-353	1674	34	nominal	nominal	ADJ
ftr-353	1674	35	share	share	NOUN
ftr-353	1674	36	and	and	CCONJ
ftr-353	1674	37	additional	additional	ADJ
ftr-353	1674	38	stock	stock	NOUN
ftr-353	1674	39	of	of	ADP
ftr-353	1674	40	the	the	DET
ftr-353	1674	41	buying	buying	NOUN
ftr-353	1674	42	member	member	NOUN
ftr-353	1674	43	(	(	PUNCT
ftr-353	1674	44	b	b	NOUN
ftr-353	1674	45	)	)	PUNCT
ftr-353	1674	46	under	under	ADP
ftr-353	1674	47	§	§	PROPN
ftr-353	1674	48	1.1502	1.1502	NUM
ftr-353	1674	49	-	-	PUNCT
ftr-353	1674	50	13(f)(3	13(f)(3	NUM
ftr-353	1674	51	)	)	PUNCT
ftr-353	1674	52	,	,	PUNCT
ftr-353	1674	53	which	which	PRON
ftr-353	1674	54	it	it	PRON
ftr-353	1674	55	distributes	distribute	VERB
ftr-353	1674	56	to	to	ADP
ftr-353	1674	57	its	its	PRON
ftr-353	1674	58	shareholder	shareholder	NOUN
ftr-353	1674	59	member	member	NOUN
ftr-353	1674	60	(	(	PUNCT
ftr-353	1674	61	m	m	PROPN
ftr-353	1674	62	)	)	PUNCT
ftr-353	1674	63	in	in	ADP
ftr-353	1674	64	liquidation	liquidation	NOUN
ftr-353	1674	65	.	.	PUNCT
ftr-353	1675	1	immediately	immediately	ADV
ftr-353	1675	2	after	after	ADP
ftr-353	1675	3	the	the	DET
ftr-353	1675	4	sale	sale	NOUN
ftr-353	1675	5	,	,	PUNCT
ftr-353	1675	6	the	the	DET
ftr-353	1675	7	b	b	PROPN
ftr-353	1675	8	stock	stock	NOUN
ftr-353	1675	9	(	(	PUNCT
ftr-353	1675	10	with	with	ADP
ftr-353	1675	11	the	the	DET
ftr-353	1675	12	exception	exception	NOUN
ftr-353	1675	13	of	of	ADP
ftr-353	1675	14	the	the	DET
ftr-353	1675	15	nominal	nominal	ADJ
ftr-353	1675	16	share	share	NOUN
ftr-353	1675	17	which	which	PRON
ftr-353	1675	18	is	be	AUX
ftr-353	1675	19	still	still	ADV
ftr-353	1675	20	held	hold	VERB
ftr-353	1675	21	by	by	ADP
ftr-353	1675	22	m	m	PROPN
ftr-353	1675	23	)	)	PUNCT
ftr-353	1675	24	received	receive	VERB
ftr-353	1675	25	by	by	ADP
ftr-353	1675	26	m	m	NOUN
ftr-353	1675	27	is	be	AUX
ftr-353	1675	28	treated	treat	VERB
ftr-353	1675	29	as	as	ADP
ftr-353	1675	30	redeemed	redeem	VERB
ftr-353	1675	31	in	in	ADP
ftr-353	1675	32	a	a	DET
ftr-353	1675	33	distribution	distribution	NOUN
ftr-353	1675	34	to	to	PART
ftr-353	1675	35	which	which	PRON
ftr-353	1675	36	§	§	PROPN
ftr-353	1675	37	301	301	NUM
ftr-353	1675	38	applies	apply	VERB
ftr-353	1675	39	.	.	PUNCT
ftr-353	1676	1	m	m	PROPN
ftr-353	1676	2	’s	’s	PART
ftr-353	1676	3	basis	basis	NOUN
ftr-353	1676	4	in	in	ADP
ftr-353	1676	5	the	the	DET
ftr-353	1676	6	b	b	PROPN
ftr-353	1676	7	stock	stock	NOUN
ftr-353	1676	8	is	be	AUX
ftr-353	1676	9	reduced	reduce	VERB
ftr-353	1676	10	under	under	ADP
ftr-353	1676	11	reg	reg	NOUN
ftr-353	1676	12	.	.	PUNCT
ftr-353	1677	1	§	§	PROPN
ftr-353	1677	2	1.1502	1.1502	NUM
ftr-353	1677	3	-	-	SYM
ftr-353	1677	4	32(b)(3)(v	32(b)(3)(v	NUM
ftr-353	1677	5	)	)	PUNCT
ftr-353	1677	6	,	,	PUNCT
ftr-353	1677	7	and	and	CCONJ
ftr-353	1677	8	under	under	ADP
ftr-353	1677	9	reg	reg	NOUN
ftr-353	1677	10	.	.	PUNCT
ftr-353	1678	1	§	§	PROPN
ftr-353	1678	2	1.302	1.302	NUM
ftr-353	1678	3	-	-	SYM
ftr-353	1678	4	2(c	2(c	NUM
ftr-353	1678	5	)	)	PUNCT
ftr-353	1678	6	,	,	PUNCT
ftr-353	1678	7	any	any	DET
ftr-353	1678	8	remaining	remain	VERB
ftr-353	1678	9	basis	basis	NOUN
ftr-353	1678	10	attaches	attach	VERB
ftr-353	1678	11	to	to	ADP
ftr-353	1678	12	the	the	DET
ftr-353	1678	13	nominal	nominal	ADJ
ftr-353	1678	14	share	share	NOUN
ftr-353	1678	15	.	.	PUNCT
ftr-353	1679	1	f.	f.	PROPN
ftr-353	1679	2	corporate	corporate	ADJ
ftr-353	1679	3	divisions	division	NOUN
ftr-353	1679	4	there	there	PRON
ftr-353	1679	5	were	be	VERB
ftr-353	1679	6	no	no	DET
ftr-353	1679	7	significant	significant	ADJ
ftr-353	1679	8	developments	development	NOUN
ftr-353	1679	9	regarding	regard	VERB
ftr-353	1679	10	this	this	DET
ftr-353	1679	11	topic	topic	NOUN
ftr-353	1679	12	during	during	ADP
ftr-353	1679	13	2009	2009	NUM
ftr-353	1679	14	.	.	PUNCT
ftr-353	1680	1	g.	g.	PROPN
ftr-353	1680	2	affiliated	affiliate	VERB
ftr-353	1680	3	corporations	corporation	NOUN
ftr-353	1680	4	and	and	CCONJ
ftr-353	1680	5	consolidated	consolidated	ADJ
ftr-353	1680	6	returns	return	NOUN
ftr-353	1680	7	1	1	NUM
ftr-353	1680	8	.	.	X
ftr-353	1680	9	are	be	AUX
ftr-353	1680	10	“	"	PUNCT
ftr-353	1680	11	new	new	ADJ
ftr-353	1680	12	and	and	CCONJ
ftr-353	1680	13	more	more	ADV
ftr-353	1680	14	precise	precise	ADJ
ftr-353	1680	15	mechanics	mechanic	NOUN
ftr-353	1680	16	”	"	PUNCT
ftr-353	1680	17	synonymous	synonymous	ADJ
ftr-353	1680	18	with	with	ADP
ftr-353	1680	19	“	"	PUNCT
ftr-353	1680	20	ever	ever	ADV
ftr-353	1680	21	-	-	PUNCT
ftr-353	1680	22	more	more	ADV
ftr-353	1680	23	complicated	complicated	ADJ
ftr-353	1680	24	”	"	PUNCT
ftr-353	1680	25	?	?	PUNCT
ftr-353	1680	26	reg-107592	reg-107592	NOUN
ftr-353	1680	27	-	-	PUNCT
ftr-353	1680	28	00	00	NUM
ftr-353	1680	29	,	,	PUNCT
ftr-353	1680	30	consolidated	consolidated	ADJ
ftr-353	1680	31	returns	return	NOUN
ftr-353	1680	32	;	;	PUNCT
ftr-353	1680	33	intercompany	intercompany	NOUN
ftr-353	1680	34	obligations	obligation	NOUN
ftr-353	1680	35	,	,	PUNCT
ftr-353	1680	36	72	72	NUM
ftr-353	1680	37	f.r	f.r	NOUN
ftr-353	1680	38	.	.	NOUN
ftr-353	1680	39	55139	55139	NUM
ftr-353	1680	40	(	(	PUNCT
ftr-353	1680	41	9/28/07	9/28/07	NUM
ftr-353	1680	42	)	)	PUNCT
ftr-353	1680	43	.	.	PUNCT
ftr-353	1681	1	the	the	DET
ftr-353	1681	2	irs	irs	PROPN
ftr-353	1681	3	has	have	AUX
ftr-353	1681	4	proposed	propose	VERB
ftr-353	1681	5	amendments	amendment	NOUN
ftr-353	1681	6	to	to	ADP
ftr-353	1681	7	reg	reg	NOUN
ftr-353	1681	8	.	.	PUNCT
ftr-353	1682	1	§	§	PROPN
ftr-353	1682	2	1.1502	1.1502	NUM
ftr-353	1682	3	-	-	SYM
ftr-353	1682	4	13(g	13(g	NUM
ftr-353	1682	5	)	)	PUNCT
ftr-353	1682	6	with	with	ADP
ftr-353	1682	7	respect	respect	NOUN
ftr-353	1682	8	to	to	ADP
ftr-353	1682	9	the	the	DET
ftr-353	1682	10	treatment	treatment	NOUN
ftr-353	1682	11	of	of	ADP
ftr-353	1682	12	obligations	obligation	NOUN
ftr-353	1682	13	between	between	ADP
ftr-353	1682	14	members	member	NOUN
ftr-353	1682	15	of	of	ADP
ftr-353	1682	16	a	a	DET
ftr-353	1682	17	consolidated	consolidated	ADJ
ftr-353	1682	18	group	group	NOUN
ftr-353	1682	19	.	.	PUNCT
ftr-353	1683	1	reg	reg	NOUN
ftr-353	1683	2	.	.	PUNCT
ftr-353	1684	1	1.1502	1.1502	NUM
ftr-353	1684	2	-	-	SYM
ftr-353	1684	3	13(g	13(g	NUM
ftr-353	1684	4	)	)	PUNCT
ftr-353	1684	5	applies	apply	VERB
ftr-353	1684	6	to	to	ADP
ftr-353	1684	7	three	three	NUM
ftr-353	1684	8	types	type	NOUN
ftr-353	1684	9	of	of	ADP
ftr-353	1684	10	transactions	transaction	NOUN
ftr-353	1684	11	:	:	PUNCT
ftr-353	1684	12	(	(	PUNCT
ftr-353	1684	13	1	1	X
ftr-353	1684	14	)	)	PUNCT
ftr-353	1684	15	transactions	transaction	NOUN
ftr-353	1684	16	in	in	ADP
ftr-353	1684	17	which	which	PRON
ftr-353	1684	18	an	an	DET
ftr-353	1684	19	obligation	obligation	NOUN
ftr-353	1684	20	between	between	ADP
ftr-353	1684	21	a	a	DET
ftr-353	1684	22	group	group	NOUN
ftr-353	1684	23	member	member	NOUN
ftr-353	1684	24	and	and	CCONJ
ftr-353	1684	25	a	a	DET
ftr-353	1684	26	nonmember	nonmember	NOUN
ftr-353	1684	27	becomes	become	VERB
ftr-353	1684	28	an	an	DET
ftr-353	1684	29	intercompany	intercompany	NOUN
ftr-353	1684	30	obligation	obligation	NOUN
ftr-353	1684	31	–	–	PUNCT
ftr-353	1684	32	for	for	ADP
ftr-353	1684	33	example	example	NOUN
ftr-353	1684	34	,	,	PUNCT
ftr-353	1684	35	the	the	DET
ftr-353	1684	36	purchase	purchase	NOUN
ftr-353	1684	37	by	by	ADP
ftr-353	1684	38	a	a	DET
ftr-353	1684	39	consolidated	consolidated	ADJ
ftr-353	1684	40	group	group	NOUN
ftr-353	1684	41	member	member	NOUN
ftr-353	1684	42	of	of	ADP
ftr-353	1684	43	another	another	DET
ftr-353	1684	44	member	member	NOUN
ftr-353	1684	45	’s	’s	PART
ftr-353	1684	46	debt	debt	NOUN
ftr-353	1684	47	from	from	ADP
ftr-353	1684	48	a	a	DET
ftr-353	1684	49	nonmember	nonmember	NOUN
ftr-353	1684	50	creditor	creditor	NOUN
ftr-353	1684	51	or	or	CCONJ
ftr-353	1684	52	the	the	DET
ftr-353	1684	53	acquisition	acquisition	NOUN
ftr-353	1684	54	by	by	ADP
ftr-353	1684	55	a	a	DET
ftr-353	1684	56	consolidated	consolidated	ADJ
ftr-353	1684	57	group	group	NOUN
ftr-353	1684	58	member	member	NOUN
ftr-353	1684	59	of	of	ADP
ftr-353	1684	60	stock	stock	NOUN
ftr-353	1684	61	of	of	ADP
ftr-353	1684	62	a	a	DET
ftr-353	1684	63	nonmember	nonmember	NOUN
ftr-353	1684	64	creditor	creditor	NOUN
ftr-353	1684	65	or	or	CCONJ
ftr-353	1684	66	debtor	debtor	NOUN
ftr-353	1684	67	(	(	PUNCT
ftr-353	1684	68	inbound	inbound	ADJ
ftr-353	1684	69	transactions	transaction	NOUN
ftr-353	1684	70	)	)	PUNCT
ftr-353	1684	71	;	;	PUNCT
ftr-353	1684	72	(	(	PUNCT
ftr-353	1684	73	2	2	X
ftr-353	1684	74	)	)	PUNCT
ftr-353	1684	75	transactions	transaction	NOUN
ftr-353	1684	76	in	in	ADP
ftr-353	1684	77	which	which	PRON
ftr-353	1684	78	an	an	DET
ftr-353	1684	79	intercompany	intercompany	NOUN
ftr-353	1684	80	obligation	obligation	NOUN
ftr-353	1684	81	ceases	cease	VERB
ftr-353	1684	82	to	to	PART
ftr-353	1684	83	be	be	AUX
ftr-353	1684	84	an	an	DET
ftr-353	1684	85	intercompany	intercompany	NOUN
ftr-353	1684	86	obligation	obligation	NOUN
ftr-353	1684	87	–	–	PUNCT
ftr-353	1684	88	for	for	ADP
ftr-353	1684	89	example	example	NOUN
ftr-353	1684	90	,	,	PUNCT
ftr-353	1684	91	the	the	DET
ftr-353	1684	92	sale	sale	NOUN
ftr-353	1684	93	by	by	ADP
ftr-353	1684	94	a	a	DET
ftr-353	1684	95	creditor	creditor	NOUN
ftr-353	1684	96	member	member	NOUN
ftr-353	1684	97	of	of	ADP
ftr-353	1684	98	another	another	DET
ftr-353	1684	99	member	member	NOUN
ftr-353	1684	100	’s	’s	PART
ftr-353	1684	101	debt	debt	NOUN
ftr-353	1684	102	to	to	ADP
ftr-353	1684	103	a	a	DET
ftr-353	1684	104	nonmember	nonmember	NOUN
ftr-353	1684	105	or	or	CCONJ
ftr-353	1684	106	the	the	DET
ftr-353	1684	107	deconsolidation	deconsolidation	NOUN
ftr-353	1684	108	of	of	ADP
ftr-353	1684	109	either	either	CCONJ
ftr-353	1684	110	the	the	DET
ftr-353	1684	111	debtor	debtor	NOUN
ftr-353	1684	112	or	or	CCONJ
ftr-353	1684	113	creditor	creditor	NOUN
ftr-353	1684	114	member	member	NOUN
ftr-353	1684	115	(	(	PUNCT
ftr-353	1684	116	outbound	outbound	NOUN
ftr-353	1684	117	transactions	transaction	NOUN
ftr-353	1684	118	)	)	PUNCT
ftr-353	1684	119	;	;	PUNCT
ftr-353	1684	120	and	and	CCONJ
ftr-353	1684	121	(	(	PUNCT
ftr-353	1684	122	3	3	X
ftr-353	1684	123	)	)	PUNCT
ftr-353	1684	124	transactions	transaction	NOUN
ftr-353	1684	125	in	in	ADP
ftr-353	1684	126	which	which	PRON
ftr-353	1684	127	an	an	DET
ftr-353	1684	128	intercompany	intercompany	NOUN
ftr-353	1684	129	obligation	obligation	NOUN
ftr-353	1684	130	is	be	AUX
ftr-353	1684	131	assigned	assign	VERB
ftr-353	1684	132	or	or	CCONJ
ftr-353	1684	133	extinguished	extinguish	VERB
ftr-353	1684	134	within	within	ADP
ftr-353	1684	135	the	the	DET
ftr-353	1684	136	consolidated	consolidated	ADJ
ftr-353	1684	137	group	group	NOUN
ftr-353	1684	138	(	(	PUNCT
ftr-353	1684	139	intragroup	intragroup	NOUN
ftr-353	1684	140	transactions	transaction	NOUN
ftr-353	1684	141	)	)	PUNCT
ftr-353	1684	142	.	.	PUNCT
ftr-353	1685	1	the	the	DET
ftr-353	1685	2	proposed	propose	VERB
ftr-353	1685	3	regulations	regulation	NOUN
ftr-353	1685	4	“	"	PUNCT
ftr-353	1685	5	adopt	adopt	VERB
ftr-353	1685	6	new	new	ADJ
ftr-353	1685	7	and	and	CCONJ
ftr-353	1685	8	more	more	ADV
ftr-353	1685	9	precise	precise	ADJ
ftr-353	1685	10	mechanics	mechanic	NOUN
ftr-353	1685	11	”	"	PUNCT
ftr-353	1685	12	for	for	ADP
ftr-353	1685	13	the	the	DET
ftr-353	1685	14	application	application	NOUN
ftr-353	1685	15	of	of	ADP
ftr-353	1685	16	the	the	DET
ftr-353	1685	17	deemed	deem	VERB
ftr-353	1685	18	satisfaction	satisfaction	NOUN
ftr-353	1685	19	-	-	PUNCT
ftr-353	1685	20	reissuance	reissuance	NOUN
ftr-353	1685	21	model	model	NOUN
ftr-353	1685	22	to	to	ADP
ftr-353	1685	23	intragroup	intragroup	NOUN
ftr-353	1685	24	and	and	CCONJ
ftr-353	1685	25	outbound	outbound	NOUN
ftr-353	1685	26	transactions	transaction	NOUN
ftr-353	1685	27	.	.	PUNCT
ftr-353	1686	1	the	the	DET
ftr-353	1686	2	following	follow	VERB
ftr-353	1686	3	sequence	sequence	NOUN
ftr-353	1686	4	of	of	ADP
ftr-353	1686	5	events	event	NOUN
ftr-353	1686	6	to	to	PART
ftr-353	1686	7	occur	occur	VERB
ftr-353	1686	8	immediately	immediately	ADV
ftr-353	1686	9	before	before	ADV
ftr-353	1686	10	,	,	PUNCT
ftr-353	1686	11	and	and	CCONJ
ftr-353	1686	12	independently	independently	ADV
ftr-353	1686	13	of	of	ADP
ftr-353	1686	14	,	,	PUNCT
ftr-353	1686	15	the	the	DET
ftr-353	1686	16	actual	actual	ADJ
ftr-353	1686	17	transaction	transaction	NOUN
ftr-353	1686	18	:	:	PUNCT
ftr-353	1686	19	(	(	PUNCT
ftr-353	1686	20	1	1	X
ftr-353	1686	21	)	)	PUNCT
ftr-353	1686	22	the	the	DET
ftr-353	1686	23	debtor	debtor	NOUN
ftr-353	1686	24	is	be	AUX
ftr-353	1686	25	deemed	deem	VERB
ftr-353	1686	26	to	to	PART
ftr-353	1686	27	satisfy	satisfy	VERB
ftr-353	1686	28	the	the	DET
ftr-353	1686	29	obligation	obligation	NOUN
ftr-353	1686	30	for	for	ADP
ftr-353	1686	31	a	a	DET
ftr-353	1686	32	cash	cash	NOUN
ftr-353	1686	33	amount	amount	NOUN
ftr-353	1686	34	equal	equal	ADJ
ftr-353	1686	35	to	to	ADP
ftr-353	1686	36	the	the	DET
ftr-353	1686	37	obligation	obligation	NOUN
ftr-353	1686	38	’s	’s	PART
ftr-353	1686	39	fair	fair	ADJ
ftr-353	1686	40	market	market	NOUN
ftr-353	1686	41	value	value	NOUN
ftr-353	1686	42	;	;	PUNCT
ftr-353	1686	43	and	and	CCONJ
ftr-353	1686	44	(	(	PUNCT
ftr-353	1686	45	2	2	X
ftr-353	1686	46	)	)	PUNCT
ftr-353	1686	47	the	the	DET
ftr-353	1686	48	debtor	debtor	NOUN
ftr-353	1686	49	is	be	AUX
ftr-353	1686	50	deemed	deem	VERB
ftr-353	1686	51	to	to	PART
ftr-353	1686	52	immediately	immediately	ADV
ftr-353	1686	53	reissue	reissue	VERB
ftr-353	1686	54	the	the	DET
ftr-353	1686	55	obligation	obligation	NOUN
ftr-353	1686	56	to	to	ADP
ftr-353	1686	57	the	the	DET
ftr-353	1686	58	original	original	ADJ
ftr-353	1686	59	creditor	creditor	NOUN
ftr-353	1686	60	for	for	ADP
ftr-353	1686	61	that	that	DET
ftr-353	1686	62	same	same	ADJ
ftr-353	1686	63	cash	cash	NOUN
ftr-353	1686	64	amount	amount	NOUN
ftr-353	1686	65	.	.	PUNCT
ftr-353	1687	1	the	the	DET
ftr-353	1687	2	parties	party	NOUN
ftr-353	1687	3	are	be	AUX
ftr-353	1687	4	then	then	ADV
ftr-353	1687	5	treated	treat	VERB
ftr-353	1687	6	as	as	ADP
ftr-353	1687	7	engaging	engage	VERB
ftr-353	1687	8	in	in	ADP
ftr-353	1687	9	the	the	DET
ftr-353	1687	10	actual	actual	ADJ
ftr-353	1687	11	transaction	transaction	NOUN
ftr-353	1687	12	but	but	CCONJ
ftr-353	1687	13	with	with	ADP
ftr-353	1687	14	the	the	DET
ftr-353	1687	15	new	new	ADJ
ftr-353	1687	16	obligation	obligation	NOUN
ftr-353	1687	17	.	.	PUNCT
ftr-353	1688	1	with	with	ADP
ftr-353	1688	2	respect	respect	NOUN
ftr-353	1688	3	to	to	ADP
ftr-353	1688	4	inbound	inbound	ADJ
ftr-353	1688	5	transactions	transaction	NOUN
ftr-353	1688	6	,	,	PUNCT
ftr-353	1688	7	the	the	DET
ftr-353	1688	8	irs	irs	PROPN
ftr-353	1688	9	and	and	CCONJ
ftr-353	1688	10	the	the	DET
ftr-353	1688	11	treasury	treasury	PROPN
ftr-353	1688	12	department	department	PROPN
ftr-353	1688	13	have	have	AUX
ftr-353	1688	14	concluded	conclude	VERB
ftr-353	1688	15	that	that	SCONJ
ftr-353	1688	16	the	the	DET
ftr-353	1688	17	2010	2010	NUM
ftr-353	1688	18	]	]	PUNCT
ftr-353	1688	19	recent	recent	ADJ
ftr-353	1688	20	developments	development	NOUN
ftr-353	1688	21	in	in	ADP
ftr-353	1688	22	federal	federal	ADJ
ftr-353	1688	23	income	income	NOUN
ftr-353	1688	24	taxation	taxation	NOUN
ftr-353	1688	25	164	164	NUM
ftr-353	1688	26	mechanics	mechanic	NOUN
ftr-353	1688	27	of	of	ADP
ftr-353	1688	28	the	the	DET
ftr-353	1688	29	deemed	deem	VERB
ftr-353	1688	30	satisfaction	satisfaction	NOUN
ftr-353	1688	31	-	-	PUNCT
ftr-353	1688	32	reissuance	reissuance	NOUN
ftr-353	1688	33	model	model	NOUN
ftr-353	1688	34	and	and	CCONJ
ftr-353	1688	35	its	its	PRON
ftr-353	1688	36	application	application	NOUN
ftr-353	1688	37	produce	produce	VERB
ftr-353	1688	38	appropriate	appropriate	ADJ
ftr-353	1688	39	results	result	NOUN
ftr-353	1688	40	and	and	CCONJ
ftr-353	1688	41	,	,	PUNCT
ftr-353	1688	42	therefore	therefore	ADV
ftr-353	1688	43	,	,	PUNCT
ftr-353	1688	44	no	no	DET
ftr-353	1688	45	change	change	NOUN
ftr-353	1688	46	has	have	AUX
ftr-353	1688	47	been	be	AUX
ftr-353	1688	48	proposed	propose	VERB
ftr-353	1688	49	.	.	PUNCT
ftr-353	1689	1	(	(	PUNCT
ftr-353	1689	2	a	a	X
ftr-353	1689	3	)	)	PUNCT
ftr-353	1689	4	finalized	finalize	VERB
ftr-353	1689	5	with	with	ADP
ftr-353	1689	6	various	various	ADJ
ftr-353	1689	7	clarifications	clarification	NOUN
ftr-353	1689	8	!	!	PUNCT
ftr-353	1690	1	t.d	t.d	PROPN
ftr-353	1690	2	.	.	NOUN
ftr-353	1690	3	9442	9442	NUM
ftr-353	1690	4	,	,	PUNCT
ftr-353	1690	5	consolidated	consolidated	ADJ
ftr-353	1690	6	returns	return	NOUN
ftr-353	1690	7	;	;	PUNCT
ftr-353	1690	8	intercompany	intercompany	NOUN
ftr-353	1690	9	obligations	obligation	NOUN
ftr-353	1690	10	,	,	PUNCT
ftr-353	1690	11	72	72	NUM
ftr-353	1690	12	f.r	f.r	NOUN
ftr-353	1690	13	.	.	NOUN
ftr-353	1690	14	55139	55139	NUM
ftr-353	1690	15	(	(	PUNCT
ftr-353	1690	16	1/5/09	1/5/09	NUM
ftr-353	1690	17	)	)	PUNCT
ftr-353	1690	18	.	.	PUNCT
ftr-353	1691	1	the	the	DET
ftr-353	1691	2	proposed	propose	VERB
ftr-353	1691	3	regulations	regulation	NOUN
ftr-353	1691	4	have	have	AUX
ftr-353	1691	5	been	be	AUX
ftr-353	1691	6	finalized	finalize	VERB
ftr-353	1691	7	without	without	ADP
ftr-353	1691	8	any	any	DET
ftr-353	1691	9	significant	significant	ADJ
ftr-353	1691	10	change	change	NOUN
ftr-353	1691	11	in	in	ADP
ftr-353	1691	12	the	the	DET
ftr-353	1691	13	basic	basic	ADJ
ftr-353	1691	14	framework	framework	NOUN
ftr-353	1691	15	of	of	ADP
ftr-353	1691	16	the	the	DET
ftr-353	1691	17	rules	rule	NOUN
ftr-353	1691	18	.	.	PUNCT
ftr-353	1692	1	some	some	PRON
ftr-353	1692	2	of	of	ADP
ftr-353	1692	3	the	the	DET
ftr-353	1692	4	antiabuse	antiabuse	ADJ
ftr-353	1692	5	rules	rule	NOUN
ftr-353	1692	6	have	have	AUX
ftr-353	1692	7	been	be	AUX
ftr-353	1692	8	modified	modify	VERB
ftr-353	1692	9	.	.	PUNCT
ftr-353	1693	1	the	the	DET
ftr-353	1693	2	final	final	ADJ
ftr-353	1693	3	regulations	regulation	NOUN
ftr-353	1693	4	also	also	ADV
ftr-353	1693	5	clarify	clarify	VERB
ftr-353	1693	6	that	that	SCONJ
ftr-353	1693	7	the	the	DET
ftr-353	1693	8	routine	routine	ADJ
ftr-353	1693	9	modification	modification	NOUN
ftr-353	1693	10	exception	exception	NOUN
ftr-353	1693	11	applies	apply	VERB
ftr-353	1693	12	to	to	ADP
ftr-353	1693	13	a	a	DET
ftr-353	1693	14	deemed	deem	VERB
ftr-353	1693	15	exchange	exchange	NOUN
ftr-353	1693	16	of	of	ADP
ftr-353	1693	17	intercompany	intercompany	NOUN
ftr-353	1693	18	debt	debt	NOUN
ftr-353	1693	19	for	for	ADP
ftr-353	1693	20	intercompany	intercompany	NOUN
ftr-353	1693	21	debt	debt	NOUN
ftr-353	1693	22	that	that	PRON
ftr-353	1693	23	occurs	occur	VERB
ftr-353	1693	24	under	under	ADP
ftr-353	1693	25	reg	reg	NOUN
ftr-353	1693	26	.	.	PUNCT
ftr-353	1694	1	§	§	PROPN
ftr-353	1694	2	1.1001	1.1001	NUM
ftr-353	1694	3	-	-	SYM
ftr-353	1694	4	3	3	NUM
ftr-353	1694	5	as	as	ADP
ftr-353	1694	6	a	a	DET
ftr-353	1694	7	result	result	NOUN
ftr-353	1694	8	of	of	ADP
ftr-353	1694	9	an	an	DET
ftr-353	1694	10	assumption	assumption	NOUN
ftr-353	1694	11	transaction	transaction	NOUN
ftr-353	1694	12	.	.	PUNCT
ftr-353	1695	1	the	the	DET
ftr-353	1695	2	final	final	ADJ
ftr-353	1695	3	regulations	regulation	NOUN
ftr-353	1695	4	also	also	ADV
ftr-353	1695	5	clarify	clarify	VERB
ftr-353	1695	6	that	that	SCONJ
ftr-353	1695	7	an	an	DET
ftr-353	1695	8	exception	exception	NOUN
ftr-353	1695	9	for	for	ADP
ftr-353	1695	10	certain	certain	ADJ
ftr-353	1695	11	§	§	PROPN
ftr-353	1695	12	351	351	NUM
ftr-353	1695	13	nonrecognition	nonrecognition	NOUN
ftr-353	1695	14	exchanges	exchange	NOUN
ftr-353	1695	15	is	be	AUX
ftr-353	1695	16	available	available	ADJ
ftr-353	1695	17	for	for	ADP
ftr-353	1695	18	transactions	transaction	NOUN
ftr-353	1695	19	in	in	ADP
ftr-353	1695	20	which	which	PRON
ftr-353	1695	21	a	a	DET
ftr-353	1695	22	debtor	debtor	NOUN
ftr-353	1695	23	’s	’s	PART
ftr-353	1695	24	obligation	obligation	NOUN
ftr-353	1695	25	is	be	AUX
ftr-353	1695	26	assumed	assume	VERB
ftr-353	1695	27	.	.	PUNCT
ftr-353	1696	1	an	an	DET
ftr-353	1696	2	exception	exception	NOUN
ftr-353	1696	3	also	also	ADV
ftr-353	1696	4	applies	apply	VERB
ftr-353	1696	5	to	to	ADP
ftr-353	1696	6	exchanges	exchange	NOUN
ftr-353	1696	7	to	to	PART
ftr-353	1696	8	which	which	PRON
ftr-353	1696	9	both	both	PRON
ftr-353	1696	10	§	§	PROPN
ftr-353	1696	11	§	§	PROPN
ftr-353	1696	12	332	332	NUM
ftr-353	1696	13	and	and	CCONJ
ftr-353	1696	14	337(a	337(a	NUM
ftr-353	1696	15	)	)	PUNCT
ftr-353	1696	16	apply	apply	VERB
ftr-353	1696	17	in	in	ADP
ftr-353	1696	18	which	which	PRON
ftr-353	1696	19	no	no	DET
ftr-353	1696	20	amount	amount	NOUN
ftr-353	1696	21	is	be	AUX
ftr-353	1696	22	recognized	recognize	VERB
ftr-353	1696	23	by	by	ADP
ftr-353	1696	24	either	either	CCONJ
ftr-353	1696	25	the	the	DET
ftr-353	1696	26	creditor	creditor	NOUN
ftr-353	1696	27	or	or	CCONJ
ftr-353	1696	28	debtor	debtor	NOUN
ftr-353	1696	29	member	member	NOUN
ftr-353	1696	30	.	.	PUNCT
ftr-353	1697	1	2	2	X
ftr-353	1697	2	.	.	X
ftr-353	1697	3	modernizing	modernize	VERB
ftr-353	1697	4	the	the	DET
ftr-353	1697	5	“	"	PUNCT
ftr-353	1697	6	controlled	control	VERB
ftr-353	1697	7	group	group	NOUN
ftr-353	1697	8	”	"	PUNCT
ftr-353	1697	9	definition	definition	NOUN
ftr-353	1697	10	regulations	regulation	NOUN
ftr-353	1697	11	.	.	PUNCT
ftr-353	1698	1	t.d	t.d	PROPN
ftr-353	1698	2	.	.	PROPN
ftr-353	1698	3	9451	9451	NUM
ftr-353	1698	4	,	,	PUNCT
ftr-353	1698	5	guidance	guidance	NOUN
ftr-353	1698	6	necessary	necessary	ADJ
ftr-353	1698	7	to	to	PART
ftr-353	1698	8	facilitate	facilitate	VERB
ftr-353	1698	9	business	business	NOUN
ftr-353	1698	10	election	election	NOUN
ftr-353	1698	11	filing	filing	NOUN
ftr-353	1698	12	;	;	PUNCT
ftr-353	1698	13	finalization	finalization	NOUN
ftr-353	1698	14	of	of	ADP
ftr-353	1698	15	controlled	control	VERB
ftr-353	1698	16	group	group	NOUN
ftr-353	1698	17	qualification	qualification	NOUN
ftr-353	1698	18	rules	rule	NOUN
ftr-353	1698	19	,	,	PUNCT
ftr-353	1698	20	74	74	NUM
ftr-353	1698	21	f.r	f.r	NOUN
ftr-353	1698	22	.	.	PROPN
ftr-353	1698	23	25147	25147	NUM
ftr-353	1698	24	(	(	PUNCT
ftr-353	1698	25	5/27/09	5/27/09	NOUN
ftr-353	1698	26	)	)	PUNCT
ftr-353	1698	27	.	.	PUNCT
ftr-353	1699	1	this	this	DET
ftr-353	1699	2	treasury	treasury	NOUN
ftr-353	1699	3	decision	decision	NOUN
ftr-353	1699	4	has	have	AUX
ftr-353	1699	5	finalized	finalize	VERB
ftr-353	1699	6	prop	prop	NOUN
ftr-353	1699	7	.	.	PUNCT
ftr-353	1700	1	reg	reg	NOUN
ftr-353	1700	2	.	.	PUNCT
ftr-353	1701	1	§	§	PROPN
ftr-353	1701	2	1.1563	1.1563	NUM
ftr-353	1701	3	-	-	SYM
ftr-353	1701	4	1	1	NUM
ftr-353	1701	5	,	,	PUNCT
ftr-353	1701	6	reg161919	reg161919	NOUN
ftr-353	1701	7	-	-	PUNCT
ftr-353	1701	8	05	05	NUM
ftr-353	1701	9	,	,	PUNCT
ftr-353	1701	10	71	71	NUM
ftr-353	1701	11	f.r	f.r	NOUN
ftr-353	1701	12	.	.	NOUN
ftr-353	1701	13	76955	76955	NUM
ftr-353	1701	14	(	(	PUNCT
ftr-353	1701	15	12/22/06	12/22/06	NUM
ftr-353	1701	16	)	)	PUNCT
ftr-353	1701	17	,	,	PUNCT
ftr-353	1701	18	with	with	ADP
ftr-353	1701	19	no	no	DET
ftr-353	1701	20	substantive	substantive	ADJ
ftr-353	1701	21	changes	change	NOUN
ftr-353	1701	22	.	.	PUNCT
ftr-353	1702	1	temp	temp	NOUN
ftr-353	1702	2	.	.	PUNCT
ftr-353	1703	1	reg	reg	PROPN
ftr-353	1703	2	.	.	PUNCT
ftr-353	1704	1	§	§	PROPN
ftr-353	1704	2	1.1563	1.1563	NUM
ftr-353	1704	3	-	-	SYM
ftr-353	1704	4	1	1	NUM
ftr-353	1704	5	t	t	NOUN
ftr-353	1704	6	has	have	AUX
ftr-353	1704	7	been	be	AUX
ftr-353	1704	8	removed	remove	VERB
ftr-353	1704	9	.	.	PUNCT
ftr-353	1705	1	amendments	amendment	NOUN
ftr-353	1705	2	to	to	ADP
ftr-353	1705	3	§	§	PROPN
ftr-353	1705	4	1563(a	1563(a	NUM
ftr-353	1705	5	)	)	PUNCT
ftr-353	1705	6	in	in	ADP
ftr-353	1705	7	2004	2004	NUM
ftr-353	1705	8	expanded	expand	VERB
ftr-353	1705	9	the	the	DET
ftr-353	1705	10	definition	definition	NOUN
ftr-353	1705	11	of	of	ADP
ftr-353	1705	12	a	a	DET
ftr-353	1705	13	brother	brother	NOUN
ftr-353	1705	14	-	-	PUNCT
ftr-353	1705	15	sister	sister	NOUN
ftr-353	1705	16	controlled	control	VERB
ftr-353	1705	17	group	group	NOUN
ftr-353	1705	18	to	to	ADP
ftr-353	1705	19	a	a	DET
ftr-353	1705	20	group	group	NOUN
ftr-353	1705	21	of	of	ADP
ftr-353	1705	22	corporations	corporation	NOUN
ftr-353	1705	23	if	if	SCONJ
ftr-353	1705	24	five	five	NUM
ftr-353	1705	25	or	or	CCONJ
ftr-353	1705	26	fewer	few	ADJ
ftr-353	1705	27	persons	person	NOUN
ftr-353	1705	28	who	who	PRON
ftr-353	1705	29	are	be	AUX
ftr-353	1705	30	individuals	individual	NOUN
ftr-353	1705	31	,	,	PUNCT
ftr-353	1705	32	estates	estate	NOUN
ftr-353	1705	33	,	,	PUNCT
ftr-353	1705	34	or	or	CCONJ
ftr-353	1705	35	trusts	trust	VERB
ftr-353	1705	36	own	own	VERB
ftr-353	1705	37	stock	stock	NOUN
ftr-353	1705	38	more	more	ADJ
ftr-353	1705	39	than	than	ADP
ftr-353	1705	40	50	50	NUM
ftr-353	1705	41	percent	percent	NOUN
ftr-353	1705	42	of	of	ADP
ftr-353	1705	43	the	the	DET
ftr-353	1705	44	total	total	ADJ
ftr-353	1705	45	combined	combined	ADJ
ftr-353	1705	46	voting	voting	NOUN
ftr-353	1705	47	power	power	NOUN
ftr-353	1705	48	of	of	ADP
ftr-353	1705	49	all	all	DET
ftr-353	1705	50	classes	class	NOUN
ftr-353	1705	51	of	of	ADP
ftr-353	1705	52	stock	stock	NOUN
ftr-353	1705	53	entitled	entitle	VERB
ftr-353	1705	54	to	to	PART
ftr-353	1705	55	vote	vote	VERB
ftr-353	1705	56	or	or	CCONJ
ftr-353	1705	57	more	more	ADJ
ftr-353	1705	58	than	than	ADP
ftr-353	1705	59	50	50	NUM
ftr-353	1705	60	percent	percent	NOUN
ftr-353	1705	61	of	of	ADP
ftr-353	1705	62	the	the	DET
ftr-353	1705	63	total	total	ADJ
ftr-353	1705	64	value	value	NOUN
ftr-353	1705	65	of	of	ADP
ftr-353	1705	66	shares	share	NOUN
ftr-353	1705	67	of	of	ADP
ftr-353	1705	68	all	all	DET
ftr-353	1705	69	classes	class	NOUN
ftr-353	1705	70	of	of	ADP
ftr-353	1705	71	stock	stock	NOUN
ftr-353	1705	72	of	of	ADP
ftr-353	1705	73	each	each	DET
ftr-353	1705	74	corporation	corporation	NOUN
ftr-353	1705	75	,	,	PUNCT
ftr-353	1705	76	taking	take	VERB
ftr-353	1705	77	into	into	ADP
ftr-353	1705	78	account	account	NOUN
ftr-353	1705	79	the	the	DET
ftr-353	1705	80	stock	stock	NOUN
ftr-353	1705	81	ownership	ownership	NOUN
ftr-353	1705	82	of	of	ADP
ftr-353	1705	83	each	each	DET
ftr-353	1705	84	such	such	ADJ
ftr-353	1705	85	person	person	NOUN
ftr-353	1705	86	only	only	ADV
ftr-353	1705	87	to	to	ADP
ftr-353	1705	88	the	the	DET
ftr-353	1705	89	extent	extent	NOUN
ftr-353	1705	90	such	such	ADJ
ftr-353	1705	91	stock	stock	NOUN
ftr-353	1705	92	ownership	ownership	NOUN
ftr-353	1705	93	is	be	AUX
ftr-353	1705	94	identical	identical	ADJ
ftr-353	1705	95	with	with	ADP
ftr-353	1705	96	respect	respect	NOUN
ftr-353	1705	97	to	to	ADP
ftr-353	1705	98	each	each	DET
ftr-353	1705	99	such	such	ADJ
ftr-353	1705	100	corporation	corporation	NOUN
ftr-353	1705	101	.	.	PUNCT
ftr-353	1706	1	prior	prior	ADV
ftr-353	1706	2	to	to	ADP
ftr-353	1706	3	the	the	DET
ftr-353	1706	4	2004	2004	NUM
ftr-353	1706	5	amendments	amendment	NOUN
ftr-353	1706	6	,	,	PUNCT
ftr-353	1706	7	the	the	DET
ftr-353	1706	8	definition	definition	NOUN
ftr-353	1706	9	also	also	ADV
ftr-353	1706	10	required	require	VERB
ftr-353	1706	11	the	the	DET
ftr-353	1706	12	same	same	ADJ
ftr-353	1706	13	five	five	NUM
ftr-353	1706	14	or	or	CCONJ
ftr-353	1706	15	fewer	few	ADJ
ftr-353	1706	16	taxpayers	taxpayer	NOUN
ftr-353	1706	17	to	to	PART
ftr-353	1706	18	own	own	VERB
ftr-353	1706	19	at	at	ADV
ftr-353	1706	20	least	least	ADV
ftr-353	1706	21	80	80	NUM
ftr-353	1706	22	percent	percent	NOUN
ftr-353	1706	23	of	of	ADP
ftr-353	1706	24	the	the	DET
ftr-353	1706	25	total	total	ADJ
ftr-353	1706	26	combined	combined	ADJ
ftr-353	1706	27	voting	voting	NOUN
ftr-353	1706	28	power	power	NOUN
ftr-353	1706	29	of	of	ADP
ftr-353	1706	30	all	all	DET
ftr-353	1706	31	classes	class	NOUN
ftr-353	1706	32	of	of	ADP
ftr-353	1706	33	stock	stock	NOUN
ftr-353	1706	34	entitled	entitle	VERB
ftr-353	1706	35	to	to	PART
ftr-353	1706	36	vote	vote	VERB
ftr-353	1706	37	or	or	CCONJ
ftr-353	1706	38	at	at	ADV
ftr-353	1706	39	least	least	ADV
ftr-353	1706	40	80	80	NUM
ftr-353	1706	41	percent	percent	NOUN
ftr-353	1706	42	of	of	ADP
ftr-353	1706	43	the	the	DET
ftr-353	1706	44	total	total	ADJ
ftr-353	1706	45	value	value	NOUN
ftr-353	1706	46	of	of	ADP
ftr-353	1706	47	shares	share	NOUN
ftr-353	1706	48	of	of	ADP
ftr-353	1706	49	all	all	DET
ftr-353	1706	50	classes	class	NOUN
ftr-353	1706	51	of	of	ADP
ftr-353	1706	52	stock	stock	NOUN
ftr-353	1706	53	of	of	ADP
ftr-353	1706	54	each	each	DET
ftr-353	1706	55	corporation	corporation	NOUN
ftr-353	1706	56	(	(	PUNCT
ftr-353	1706	57	the	the	DET
ftr-353	1706	58	80	80	NUM
ftr-353	1706	59	percent	percent	NOUN
ftr-353	1706	60	requirement	requirement	NOUN
ftr-353	1706	61	)	)	PUNCT
ftr-353	1706	62	.	.	PUNCT
ftr-353	1707	1	the	the	DET
ftr-353	1707	2	revised	revise	VERB
ftr-353	1707	3	regulation	regulation	NOUN
ftr-353	1707	4	reflects	reflect	VERB
ftr-353	1707	5	the	the	DET
ftr-353	1707	6	elimination	elimination	NOUN
ftr-353	1707	7	of	of	ADP
ftr-353	1707	8	the	the	DET
ftr-353	1707	9	80	80	NUM
ftr-353	1707	10	percent	percent	NOUN
ftr-353	1707	11	requirement	requirement	NOUN
ftr-353	1707	12	from	from	ADP
ftr-353	1707	13	the	the	DET
ftr-353	1707	14	§	§	ADJ
ftr-353	1707	15	1563(a)(2	1563(a)(2	NOUN
ftr-353	1707	16	)	)	PUNCT
ftr-353	1707	17	definition	definition	NOUN
ftr-353	1707	18	of	of	ADP
ftr-353	1707	19	a	a	DET
ftr-353	1707	20	brother	brother	NOUN
ftr-353	1707	21	-	-	PUNCT
ftr-353	1707	22	sister	sister	NOUN
ftr-353	1707	23	controlled	control	VERB
ftr-353	1707	24	group	group	NOUN
ftr-353	1707	25	.	.	PUNCT
ftr-353	1708	1	the	the	DET
ftr-353	1708	2	regulations	regulation	NOUN
ftr-353	1708	3	also	also	ADV
ftr-353	1708	4	clarify	clarify	VERB
ftr-353	1708	5	an	an	DET
ftr-353	1708	6	s	s	NOUN
ftr-353	1708	7	corporation	corporation	NOUN
ftr-353	1708	8	is	be	AUX
ftr-353	1708	9	treated	treat	VERB
ftr-353	1708	10	as	as	ADP
ftr-353	1708	11	a	a	DET
ftr-353	1708	12	component	component	NOUN
ftr-353	1708	13	member	member	NOUN
ftr-353	1708	14	of	of	ADP
ftr-353	1708	15	a	a	DET
ftr-353	1708	16	controlled	control	VERB
ftr-353	1708	17	group	group	NOUN
ftr-353	1708	18	only	only	ADV
ftr-353	1708	19	to	to	ADP
ftr-353	1708	20	the	the	DET
ftr-353	1708	21	extent	extent	NOUN
ftr-353	1708	22	that	that	SCONJ
ftr-353	1708	23	a	a	DET
ftr-353	1708	24	particular	particular	ADJ
ftr-353	1708	25	tax	tax	NOUN
ftr-353	1708	26	,	,	PUNCT
ftr-353	1708	27	and	and	CCONJ
ftr-353	1708	28	thus	thus	ADV
ftr-353	1708	29	a	a	DET
ftr-353	1708	30	particular	particular	ADJ
ftr-353	1708	31	tax	tax	NOUN
ftr-353	1708	32	benefit	benefit	NOUN
ftr-353	1708	33	item	item	NOUN
ftr-353	1708	34	subject	subject	ADJ
ftr-353	1708	35	to	to	ADP
ftr-353	1708	36	§	§	PROPN
ftr-353	1708	37	1561(a	1561(a	NUM
ftr-353	1708	38	)	)	PUNCT
ftr-353	1708	39	,	,	PUNCT
ftr-353	1708	40	applies	apply	VERB
ftr-353	1708	41	.	.	PUNCT
ftr-353	1709	1	in	in	ADP
ftr-353	1709	2	addition	addition	NOUN
ftr-353	1709	3	,	,	PUNCT
ftr-353	1709	4	as	as	SCONJ
ftr-353	1709	5	amended	amend	VERB
ftr-353	1709	6	,	,	PUNCT
ftr-353	1709	7	the	the	DET
ftr-353	1709	8	regulations	regulation	NOUN
ftr-353	1709	9	refer	refer	VERB
ftr-353	1709	10	generically	generically	ADV
ftr-353	1709	11	to	to	ADP
ftr-353	1709	12	the	the	DET
ftr-353	1709	13	tax	tax	NOUN
ftr-353	1709	14	benefit	benefit	NOUN
ftr-353	1709	15	items	item	NOUN
ftr-353	1709	16	listed	list	VERB
ftr-353	1709	17	in	in	ADP
ftr-353	1709	18	§	§	PROPN
ftr-353	1709	19	1561(a	1561(a	NUM
ftr-353	1709	20	)	)	PUNCT
ftr-353	1709	21	rather	rather	ADV
ftr-353	1709	22	than	than	SCONJ
ftr-353	1709	23	refer	refer	VERB
ftr-353	1709	24	specifically	specifically	ADV
ftr-353	1709	25	to	to	ADP
ftr-353	1709	26	those	those	DET
ftr-353	1709	27	items	item	NOUN
ftr-353	1709	28	by	by	ADP
ftr-353	1709	29	listing	list	VERB
ftr-353	1709	30	and	and	CCONJ
ftr-353	1709	31	describing	describe	VERB
ftr-353	1709	32	each	each	DET
ftr-353	1709	33	one	one	NOUN
ftr-353	1709	34	.	.	PUNCT
ftr-353	1710	1	each	each	DET
ftr-353	1710	2	component	component	NOUN
ftr-353	1710	3	member	member	NOUN
ftr-353	1710	4	of	of	ADP
ftr-353	1710	5	a	a	DET
ftr-353	1710	6	controlled	control	VERB
ftr-353	1710	7	group	group	NOUN
ftr-353	1710	8	must	must	AUX
ftr-353	1710	9	annually	annually	ADV
ftr-353	1710	10	file	file	VERB
ftr-353	1710	11	a	a	DET
ftr-353	1710	12	form	form	NOUN
ftr-353	1710	13	(	(	PUNCT
ftr-353	1710	14	form	form	NOUN
ftr-353	1710	15	1120	1120	NUM
ftr-353	1710	16	,	,	PUNCT
ftr-353	1710	17	schedule	schedule	NOUN
ftr-353	1710	18	o	o	NOUN
ftr-353	1710	19	)	)	PUNCT
ftr-353	1710	20	with	with	ADP
ftr-353	1710	21	its	its	PRON
ftr-353	1710	22	tax	tax	NOUN
ftr-353	1710	23	return	return	NOUN
ftr-353	1710	24	indicating	indicate	VERB
ftr-353	1710	25	whether	whether	SCONJ
ftr-353	1710	26	or	or	CCONJ
ftr-353	1710	27	not	not	PART
ftr-353	1710	28	an	an	DET
ftr-353	1710	29	apportionment	apportionment	ADJ
ftr-353	1710	30	plan	plan	NOUN
ftr-353	1710	31	is	be	AUX
ftr-353	1710	32	in	in	ADP
ftr-353	1710	33	effect	effect	NOUN
ftr-353	1710	34	,	,	PUNCT
ftr-353	1710	35	and	and	CCONJ
ftr-353	1710	36	any	any	DET
ftr-353	1710	37	change	change	NOUN
ftr-353	1710	38	is	be	AUX
ftr-353	1710	39	made	make	VERB
ftr-353	1710	40	to	to	ADP
ftr-353	1710	41	the	the	DET
ftr-353	1710	42	group	group	NOUN
ftr-353	1710	43	’s	’s	PART
ftr-353	1710	44	apportionment	apportionment	NOUN
ftr-353	1710	45	of	of	ADP
ftr-353	1710	46	its	its	PRON
ftr-353	1710	47	§	§	PROPN
ftr-353	1710	48	1561(a	1561(a	NOUN
ftr-353	1710	49	)	)	PUNCT
ftr-353	1710	50	tax	tax	NOUN
ftr-353	1710	51	benefit	benefit	NOUN
ftr-353	1710	52	items	item	NOUN
ftr-353	1710	53	from	from	ADP
ftr-353	1710	54	the	the	DET
ftr-353	1710	55	165	165	NUM
ftr-353	1710	56	florida	florida	PROPN
ftr-353	1710	57	tax	tax	NOUN
ftr-353	1710	58	review	review	NOUN
ftr-353	1710	59	[	[	X
ftr-353	1710	60	vol	vol	NOUN
ftr-353	1710	61	.	.	PUNCT
ftr-353	1711	1	10	10	NUM
ftr-353	1711	2	:	:	PUNCT
ftr-353	1711	3	si	si	PROPN
ftr-353	1711	4	previous	previous	ADJ
ftr-353	1711	5	year	year	NOUN
ftr-353	1711	6	.	.	PUNCT
ftr-353	1712	1	the	the	DET
ftr-353	1712	2	new	new	ADJ
ftr-353	1712	3	regulations	regulation	NOUN
ftr-353	1712	4	also	also	ADV
ftr-353	1712	5	provide	provide	VERB
ftr-353	1712	6	ministerial	ministerial	ADJ
ftr-353	1712	7	changes	change	NOUN
ftr-353	1712	8	to	to	PART
ftr-353	1712	9	facilitate	facilitate	VERB
ftr-353	1712	10	e	e	NOUN
ftr-353	1712	11	-	-	NOUN
ftr-353	1712	12	filing	filing	NOUN
ftr-353	1712	13	.	.	PUNCT
ftr-353	1713	1	3	3	X
ftr-353	1713	2	.	.	X
ftr-353	1713	3	a	a	DET
ftr-353	1713	4	controlled	control	VERB
ftr-353	1713	5	corporation	corporation	NOUN
ftr-353	1713	6	is	be	AUX
ftr-353	1713	7	not	not	PART
ftr-353	1713	8	a	a	DET
ftr-353	1713	9	controlled	control	VERB
ftr-353	1713	10	corporation	corporation	NOUN
ftr-353	1713	11	,	,	PUNCT
ftr-353	1713	12	except	except	SCONJ
ftr-353	1713	13	when	when	SCONJ
ftr-353	1713	14	it	it	PRON
ftr-353	1713	15	is	be	AUX
ftr-353	1713	16	controlled	control	VERB
ftr-353	1713	17	.	.	PUNCT
ftr-353	1714	1	reg-135005	reg-135005	PROPN
ftr-353	1714	2	-	-	PUNCT
ftr-353	1714	3	07	07	NUM
ftr-353	1714	4	,	,	PUNCT
ftr-353	1714	5	clarification	clarification	NOUN
ftr-353	1714	6	of	of	ADP
ftr-353	1714	7	controlled	control	VERB
ftr-353	1714	8	group	group	NOUN
ftr-353	1714	9	qualification	qualification	NOUN
ftr-353	1714	10	rules	rule	NOUN
ftr-353	1714	11	,	,	PUNCT
ftr-353	1714	12	74	74	NUM
ftr-353	1714	13	f.r	f.r	NOUN
ftr-353	1714	14	.	.	PROPN
ftr-353	1714	15	49829	49829	NUM
ftr-353	1714	16	(	(	PUNCT
ftr-353	1714	17	9/28/09	9/28/09	NUM
ftr-353	1714	18	)	)	PUNCT
ftr-353	1714	19	.	.	PUNCT
ftr-353	1715	1	section	section	NOUN
ftr-353	1715	2	1563(a	1563(a	NUM
ftr-353	1715	3	)	)	PUNCT
ftr-353	1715	4	defines	define	VERB
ftr-353	1715	5	groups	group	NOUN
ftr-353	1715	6	of	of	ADP
ftr-353	1715	7	controlled	control	VERB
ftr-353	1715	8	corporations	corporation	NOUN
ftr-353	1715	9	based	base	VERB
ftr-353	1715	10	on	on	ADP
ftr-353	1715	11	ownership	ownership	NOUN
ftr-353	1715	12	of	of	ADP
ftr-353	1715	13	voting	voting	NOUN
ftr-353	1715	14	control	control	NOUN
ftr-353	1715	15	and	and	CCONJ
ftr-353	1715	16	value	value	NOUN
ftr-353	1715	17	of	of	ADP
ftr-353	1715	18	stock	stock	NOUN
ftr-353	1715	19	in	in	ADP
ftr-353	1715	20	parent	parent	NOUN
ftr-353	1715	21	-	-	PUNCT
ftr-353	1715	22	subsidiary	subsidiary	NOUN
ftr-353	1715	23	and	and	CCONJ
ftr-353	1715	24	brother	brother	NOUN
ftr-353	1715	25	-	-	PUNCT
ftr-353	1715	26	sister	sister	NOUN
ftr-353	1715	27	controlled	control	VERB
ftr-353	1715	28	groups	group	NOUN
ftr-353	1715	29	(	(	PUNCT
ftr-353	1715	30	or	or	CCONJ
ftr-353	1715	31	a	a	DET
ftr-353	1715	32	combination	combination	NOUN
ftr-353	1715	33	)	)	PUNCT
ftr-353	1715	34	.	.	PUNCT
ftr-353	1716	1	section	section	NOUN
ftr-353	1716	2	1563(b	1563(b	PUNCT
ftr-353	1716	3	)	)	PUNCT
ftr-353	1716	4	excludes	exclude	VERB
ftr-353	1716	5	certain	certain	ADJ
ftr-353	1716	6	controlled	control	VERB
ftr-353	1716	7	corporations	corporation	NOUN
ftr-353	1716	8	from	from	ADP
ftr-353	1716	9	being	be	AUX
ftr-353	1716	10	treated	treat	VERB
ftr-353	1716	11	as	as	ADP
ftr-353	1716	12	component	component	NOUN
ftr-353	1716	13	members	member	NOUN
ftr-353	1716	14	,	,	PUNCT
ftr-353	1716	15	including	include	VERB
ftr-353	1716	16	,	,	PUNCT
ftr-353	1716	17	among	among	ADP
ftr-353	1716	18	others	other	NOUN
ftr-353	1716	19	,	,	PUNCT
ftr-353	1716	20	a	a	DET
ftr-353	1716	21	corporation	corporation	NOUN
ftr-353	1716	22	that	that	PRON
ftr-353	1716	23	was	be	AUX
ftr-353	1716	24	a	a	DET
ftr-353	1716	25	member	member	NOUN
ftr-353	1716	26	of	of	ADP
ftr-353	1716	27	the	the	DET
ftr-353	1716	28	group	group	NOUN
ftr-353	1716	29	for	for	ADP
ftr-353	1716	30	less	less	ADJ
ftr-353	1716	31	than	than	ADP
ftr-353	1716	32	half	half	NOUN
ftr-353	1716	33	of	of	ADP
ftr-353	1716	34	the	the	DET
ftr-353	1716	35	days	day	NOUN
ftr-353	1716	36	of	of	ADP
ftr-353	1716	37	a	a	DET
ftr-353	1716	38	testing	testing	NOUN
ftr-353	1716	39	period	period	NOUN
ftr-353	1716	40	,	,	PUNCT
ftr-353	1716	41	foreign	foreign	ADJ
ftr-353	1716	42	corporations	corporation	NOUN
ftr-353	1716	43	that	that	PRON
ftr-353	1716	44	do	do	AUX
ftr-353	1716	45	not	not	PART
ftr-353	1716	46	have	have	VERB
ftr-353	1716	47	effectively	effectively	ADV
ftr-353	1716	48	connected	connect	VERB
ftr-353	1716	49	income	income	NOUN
ftr-353	1716	50	.	.	PUNCT
ftr-353	1717	1	section	section	NOUN
ftr-353	1717	2	1561(a	1561(a	NUM
ftr-353	1717	3	)	)	PUNCT
ftr-353	1717	4	limits	limit	VERB
ftr-353	1717	5	the	the	DET
ftr-353	1717	6	component	component	NOUN
ftr-353	1717	7	members	member	NOUN
ftr-353	1717	8	of	of	ADP
ftr-353	1717	9	a	a	DET
ftr-353	1717	10	controlled	control	VERB
ftr-353	1717	11	group	group	NOUN
ftr-353	1717	12	to	to	ADP
ftr-353	1717	13	one	one	NUM
ftr-353	1717	14	application	application	NOUN
ftr-353	1717	15	of	of	ADP
ftr-353	1717	16	certain	certain	ADJ
ftr-353	1717	17	benefits	benefit	NOUN
ftr-353	1717	18	and	and	CCONJ
ftr-353	1717	19	limitations	limitation	NOUN
ftr-353	1717	20	,	,	PUNCT
ftr-353	1717	21	such	such	ADJ
ftr-353	1717	22	as	as	ADP
ftr-353	1717	23	one	one	NUM
ftr-353	1717	24	bite	bite	NOUN
ftr-353	1717	25	at	at	ADP
ftr-353	1717	26	the	the	DET
ftr-353	1717	27	taxable	taxable	ADJ
ftr-353	1717	28	income	income	NOUN
ftr-353	1717	29	brackets	bracket	NOUN
ftr-353	1717	30	of	of	ADP
ftr-353	1717	31	§	§	PROPN
ftr-353	1717	32	11	11	NUM
ftr-353	1717	33	.	.	PUNCT
ftr-353	1718	1	in	in	ADP
ftr-353	1718	2	addition	addition	NOUN
ftr-353	1718	3	,	,	PUNCT
ftr-353	1718	4	some	some	DET
ftr-353	1718	5	provisions	provision	NOUN
ftr-353	1718	6	,	,	PUNCT
ftr-353	1718	7	such	such	ADJ
ftr-353	1718	8	as	as	ADP
ftr-353	1718	9	§	§	PROPN
ftr-353	1718	10	41	41	NUM
ftr-353	1718	11	which	which	PRON
ftr-353	1718	12	provides	provide	VERB
ftr-353	1718	13	a	a	DET
ftr-353	1718	14	credit	credit	NOUN
ftr-353	1718	15	for	for	ADP
ftr-353	1718	16	increased	increase	VERB
ftr-353	1718	17	research	research	NOUN
ftr-353	1718	18	expenditures	expenditure	NOUN
ftr-353	1718	19	,	,	PUNCT
ftr-353	1718	20	treat	treat	VERB
ftr-353	1718	21	the	the	DET
ftr-353	1718	22	members	member	NOUN
ftr-353	1718	23	of	of	ADP
ftr-353	1718	24	a	a	DET
ftr-353	1718	25	controlled	control	VERB
ftr-353	1718	26	group	group	NOUN
ftr-353	1718	27	as	as	ADP
ftr-353	1718	28	a	a	DET
ftr-353	1718	29	single	single	ADJ
ftr-353	1718	30	corporation	corporation	NOUN
ftr-353	1718	31	.	.	PUNCT
ftr-353	1719	1	controlled	control	VERB
ftr-353	1719	2	group	group	NOUN
ftr-353	1719	3	for	for	ADP
ftr-353	1719	4	these	these	DET
ftr-353	1719	5	purposes	purpose	NOUN
ftr-353	1719	6	is	be	AUX
ftr-353	1719	7	defined	define	VERB
ftr-353	1719	8	by	by	ADP
ftr-353	1719	9	reference	reference	NOUN
ftr-353	1719	10	to	to	ADP
ftr-353	1719	11	§	§	PROPN
ftr-353	1719	12	1563(a	1563(a	NUM
ftr-353	1719	13	)	)	PUNCT
ftr-353	1719	14	.	.	PUNCT
ftr-353	1720	1	prop	prop	NOUN
ftr-353	1720	2	.	.	PUNCT
ftr-353	1721	1	reg	reg	PROPN
ftr-353	1721	2	.	.	PUNCT
ftr-353	1722	1	§	§	PROPN
ftr-353	1722	2	1.1563	1.1563	NUM
ftr-353	1722	3	-	-	SYM
ftr-353	1722	4	1(a)(ii	1(a)(ii	NUM
ftr-353	1722	5	)	)	PUNCT
ftr-353	1722	6	would	would	AUX
ftr-353	1722	7	provide	provide	VERB
ftr-353	1722	8	that	that	PRON
ftr-353	1722	9	in	in	ADP
ftr-353	1722	10	determining	determine	VERB
ftr-353	1722	11	whether	whether	SCONJ
ftr-353	1722	12	two	two	NUM
ftr-353	1722	13	or	or	CCONJ
ftr-353	1722	14	more	more	ADJ
ftr-353	1722	15	corporations	corporation	NOUN
ftr-353	1722	16	are	be	AUX
ftr-353	1722	17	members	member	NOUN
ftr-353	1722	18	of	of	ADP
ftr-353	1722	19	a	a	DET
ftr-353	1722	20	controlled	control	VERB
ftr-353	1722	21	group	group	NOUN
ftr-353	1722	22	under	under	ADP
ftr-353	1722	23	§	§	PROPN
ftr-353	1722	24	1563(a	1563(a	NUM
ftr-353	1722	25	)	)	PUNCT
ftr-353	1722	26	,	,	PUNCT
ftr-353	1722	27	an	an	DET
ftr-353	1722	28	excluded	exclude	VERB
ftr-353	1722	29	member	member	NOUN
ftr-353	1722	30	under	under	ADP
ftr-353	1722	31	§	§	PROPN
ftr-353	1722	32	1563(b)(2	1563(b)(2	NUM
ftr-353	1722	33	)	)	PUNCT
ftr-353	1722	34	,	,	PUNCT
ftr-353	1722	35	while	while	SCONJ
ftr-353	1722	36	not	not	PART
ftr-353	1722	37	a	a	DET
ftr-353	1722	38	component	component	NOUN
ftr-353	1722	39	member	member	NOUN
ftr-353	1722	40	of	of	ADP
ftr-353	1722	41	a	a	DET
ftr-353	1722	42	controlled	control	VERB
ftr-353	1722	43	group	group	NOUN
ftr-353	1722	44	under	under	ADP
ftr-353	1722	45	§	§	PROPN
ftr-353	1722	46	1563(b)(1	1563(b)(1	NUM
ftr-353	1722	47	)	)	PUNCT
ftr-353	1722	48	,	,	PUNCT
ftr-353	1722	49	nevertheless	nevertheless	ADV
ftr-353	1722	50	is	be	AUX
ftr-353	1722	51	a	a	DET
ftr-353	1722	52	member	member	NOUN
ftr-353	1722	53	of	of	ADP
ftr-353	1722	54	a	a	DET
ftr-353	1722	55	controlled	control	VERB
ftr-353	1722	56	group	group	NOUN
ftr-353	1722	57	under	under	ADP
ftr-353	1722	58	§	§	PROPN
ftr-353	1722	59	1563(a	1563(a	NUM
ftr-353	1722	60	)	)	PUNCT
ftr-353	1722	61	.	.	PUNCT
ftr-353	1723	1	this	this	DET
ftr-353	1723	2	proposed	propose	VERB
ftr-353	1723	3	regulation	regulation	NOUN
ftr-353	1723	4	is	be	AUX
ftr-353	1723	5	intended	intend	VERB
ftr-353	1723	6	to	to	PART
ftr-353	1723	7	clarify	clarify	VERB
ftr-353	1723	8	that	that	SCONJ
ftr-353	1723	9	for	for	ADP
ftr-353	1723	10	purposes	purpose	NOUN
ftr-353	1723	11	of	of	ADP
ftr-353	1723	12	code	code	NOUN
ftr-353	1723	13	provisions	provision	NOUN
ftr-353	1723	14	other	other	ADJ
ftr-353	1723	15	than	than	ADP
ftr-353	1723	16	§	§	PROPN
ftr-353	1723	17	1561(a	1561(a	NUM
ftr-353	1723	18	)	)	PUNCT
ftr-353	1723	19	that	that	PRON
ftr-353	1723	20	reference	reference	VERB
ftr-353	1723	21	the	the	DET
ftr-353	1723	22	definition	definition	NOUN
ftr-353	1723	23	of	of	ADP
ftr-353	1723	24	a	a	DET
ftr-353	1723	25	controlled	control	VERB
ftr-353	1723	26	group	group	NOUN
ftr-353	1723	27	under	under	ADP
ftr-353	1723	28	§	§	PROPN
ftr-353	1723	29	1563(a	1563(a	NUM
ftr-353	1723	30	)	)	PUNCT
ftr-353	1723	31	for	for	ADP
ftr-353	1723	32	purposes	purpose	NOUN
ftr-353	1723	33	of	of	ADP
ftr-353	1723	34	limiting	limit	VERB
ftr-353	1723	35	tax	tax	NOUN
ftr-353	1723	36	benefits	benefit	NOUN
ftr-353	1723	37	,	,	PUNCT
ftr-353	1723	38	all	all	DET
ftr-353	1723	39	corporations	corporation	NOUN
ftr-353	1723	40	meeting	meet	VERB
ftr-353	1723	41	the	the	DET
ftr-353	1723	42	ownership	ownership	NOUN
ftr-353	1723	43	requirements	requirement	NOUN
ftr-353	1723	44	are	be	AUX
ftr-353	1723	45	taken	take	VERB
ftr-353	1723	46	into	into	ADP
ftr-353	1723	47	account	account	NOUN
ftr-353	1723	48	.	.	PUNCT
ftr-353	1724	1	the	the	DET
ftr-353	1724	2	irs	irs	PROPN
ftr-353	1724	3	indicates	indicate	VERB
ftr-353	1724	4	its	its	PRON
ftr-353	1724	5	belief	belief	NOUN
ftr-353	1724	6	that	that	SCONJ
ftr-353	1724	7	the	the	DET
ftr-353	1724	8	provision	provision	NOUN
ftr-353	1724	9	is	be	AUX
ftr-353	1724	10	supported	support	VERB
ftr-353	1724	11	by	by	ADP
ftr-353	1724	12	clear	clear	ADJ
ftr-353	1724	13	statutory	statutory	ADJ
ftr-353	1724	14	language	language	NOUN
ftr-353	1724	15	.	.	PUNCT
ftr-353	1725	1	•	•	NOUN
ftr-353	1725	2	the	the	DET
ftr-353	1725	3	preamble	preamble	NOUN
ftr-353	1725	4	to	to	ADP
ftr-353	1725	5	the	the	DET
ftr-353	1725	6	proposed	propose	VERB
ftr-353	1725	7	regulation	regulation	NOUN
ftr-353	1725	8	states	state	VERB
ftr-353	1725	9	that	that	SCONJ
ftr-353	1725	10	some	some	DET
ftr-353	1725	11	taxpayers	taxpayer	NOUN
ftr-353	1725	12	have	have	AUX
ftr-353	1725	13	taken	take	VERB
ftr-353	1725	14	the	the	DET
ftr-353	1725	15	position	position	NOUN
ftr-353	1725	16	that	that	SCONJ
ftr-353	1725	17	the	the	DET
ftr-353	1725	18	limitation	limitation	NOUN
ftr-353	1725	19	of	of	ADP
ftr-353	1725	20	§	§	PROPN
ftr-353	1725	21	41	41	NUM
ftr-353	1725	22	and	and	CCONJ
ftr-353	1725	23	similar	similar	ADJ
ftr-353	1725	24	provisions	provision	NOUN
ftr-353	1725	25	is	be	AUX
ftr-353	1725	26	applicable	applicable	ADJ
ftr-353	1725	27	only	only	ADV
ftr-353	1725	28	to	to	PART
ftr-353	1725	29	component	component	VERB
ftr-353	1725	30	members	member	NOUN
ftr-353	1725	31	of	of	ADP
ftr-353	1725	32	a	a	DET
ftr-353	1725	33	controlled	control	VERB
ftr-353	1725	34	group	group	NOUN
ftr-353	1725	35	.	.	PUNCT
ftr-353	1726	1	4	4	NUM
ftr-353	1726	2	.	.	X
ftr-353	1726	3	more	more	ADV
ftr-353	1726	4	controlled	control	VERB
ftr-353	1726	5	group	group	NOUN
ftr-353	1726	6	guidance	guidance	NOUN
ftr-353	1726	7	.	.	PUNCT
ftr-353	1727	1	t.d	t.d	PROPN
ftr-353	1727	2	.	.	PROPN
ftr-353	1727	3	9476	9476	NUM
ftr-353	1727	4	,	,	PUNCT
ftr-353	1727	5	apportionment	apportionment	NOUN
ftr-353	1727	6	of	of	ADP
ftr-353	1727	7	tax	tax	NOUN
ftr-353	1727	8	items	item	NOUN
ftr-353	1727	9	among	among	ADP
ftr-353	1727	10	the	the	DET
ftr-353	1727	11	members	member	NOUN
ftr-353	1727	12	of	of	ADP
ftr-353	1727	13	a	a	DET
ftr-353	1727	14	controlled	control	VERB
ftr-353	1727	15	group	group	NOUN
ftr-353	1727	16	of	of	ADP
ftr-353	1727	17	corporations	corporation	NOUN
ftr-353	1727	18	,	,	PUNCT
ftr-353	1727	19	74	74	NUM
ftr-353	1727	20	f.r	f.r	NOUN
ftr-353	1727	21	.	.	PROPN
ftr-353	1727	22	68530	68530	NUM
ftr-353	1727	23	(	(	PUNCT
ftr-353	1727	24	12/28/09	12/28/09	NUM
ftr-353	1727	25	)	)	PUNCT
ftr-353	1727	26	.	.	PUNCT
ftr-353	1728	1	reg	reg	NOUN
ftr-353	1728	2	.	.	PUNCT
ftr-353	1729	1	§	§	PROPN
ftr-353	1729	2	§	§	PROPN
ftr-353	1729	3	1.1561	1.1561	NUM
ftr-353	1729	4	-	-	SYM
ftr-353	1729	5	1	1	NUM
ftr-353	1729	6	through	through	ADP
ftr-353	1729	7	1.1561	1.1561	NUM
ftr-353	1729	8	-	-	SYM
ftr-353	1729	9	3	3	NUM
ftr-353	1729	10	provide	provide	VERB
ftr-353	1729	11	rules	rule	NOUN
ftr-353	1729	12	regarding	regard	VERB
ftr-353	1729	13	the	the	DET
ftr-353	1729	14	apportionment	apportionment	NOUN
ftr-353	1729	15	of	of	ADP
ftr-353	1729	16	tax	tax	NOUN
ftr-353	1729	17	benefit	benefit	NOUN
ftr-353	1729	18	items	item	NOUN
ftr-353	1729	19	among	among	ADP
ftr-353	1729	20	corporations	corporation	NOUN
ftr-353	1729	21	that	that	PRON
ftr-353	1729	22	are	be	AUX
ftr-353	1729	23	(	(	PUNCT
ftr-353	1729	24	1	1	X
ftr-353	1729	25	)	)	PUNCT
ftr-353	1729	26	members	member	NOUN
ftr-353	1729	27	of	of	ADP
ftr-353	1729	28	a	a	DET
ftr-353	1729	29	consolidated	consolidated	ADJ
ftr-353	1729	30	group	group	NOUN
ftr-353	1729	31	filing	file	VERB
ftr-353	1729	32	a	a	DET
ftr-353	1729	33	lifenonlife	lifenonlife	NOUN
ftr-353	1729	34	income	income	NOUN
ftr-353	1729	35	tax	tax	NOUN
ftr-353	1729	36	return	return	NOUN
ftr-353	1729	37	(	(	PUNCT
ftr-353	1729	38	life	life	NOUN
ftr-353	1729	39	insurance	insurance	NOUN
ftr-353	1729	40	company	company	NOUN
ftr-353	1729	41	included	include	VERB
ftr-353	1729	42	with	with	ADP
ftr-353	1729	43	a	a	DET
ftr-353	1729	44	non	non	ADJ
ftr-353	1729	45	-	-	ADJ
ftr-353	1729	46	life	life	ADJ
ftr-353	1729	47	insurance	insurance	NOUN
ftr-353	1729	48	company	company	NOUN
ftr-353	1729	49	)	)	PUNCT
ftr-353	1729	50	or	or	CCONJ
ftr-353	1729	51	(	(	PUNCT
ftr-353	1729	52	2	2	NUM
ftr-353	1729	53	)	)	PUNCT
ftr-353	1729	54	component	component	NOUN
ftr-353	1729	55	members	member	NOUN
ftr-353	1729	56	of	of	ADP
ftr-353	1729	57	a	a	DET
ftr-353	1729	58	controlled	control	VERB
ftr-353	1729	59	group	group	NOUN
ftr-353	1729	60	of	of	ADP
ftr-353	1729	61	corporations	corporation	NOUN
ftr-353	1729	62	.	.	PUNCT
ftr-353	1730	1	5	5	X
ftr-353	1730	2	.	.	X
ftr-353	1730	3	more	more	ADJ
ftr-353	1730	4	help	help	NOUN
ftr-353	1730	5	from	from	ADP
ftr-353	1730	6	the	the	DET
ftr-353	1730	7	irs	irs	PROPN
ftr-353	1730	8	for	for	ADP
ftr-353	1730	9	consolidated	consolidated	ADJ
ftr-353	1730	10	groups	group	NOUN
ftr-353	1730	11	:	:	PUNCT
ftr-353	1730	12	are	be	AUX
ftr-353	1730	13	they	they	PRON
ftr-353	1730	14	“	"	PUNCT
ftr-353	1730	15	too	too	ADV
ftr-353	1730	16	big	big	ADJ
ftr-353	1730	17	to	to	PART
ftr-353	1730	18	fail	fail	VERB
ftr-353	1730	19	?	?	PUNCT
ftr-353	1730	20	”	"	PUNCT
ftr-353	1731	1	t.d	t.d	PROPN
ftr-353	1731	2	.	.	PROPN
ftr-353	1731	3	9458	9458	NUM
ftr-353	1731	4	,	,	PUNCT
ftr-353	1731	5	modification	modification	NOUN
ftr-353	1731	6	to	to	ADP
ftr-353	1731	7	consolidated	consolidated	ADJ
ftr-353	1731	8	return	return	NOUN
ftr-353	1731	9	2010	2010	NUM
ftr-353	1731	10	]	]	PUNCT
ftr-353	1731	11	recent	recent	ADJ
ftr-353	1731	12	developments	development	NOUN
ftr-353	1731	13	in	in	ADP
ftr-353	1731	14	federal	federal	ADJ
ftr-353	1731	15	income	income	NOUN
ftr-353	1731	16	taxation	taxation	NOUN
ftr-353	1731	17	166	166	NUM
ftr-353	1731	18	regulation	regulation	NOUN
ftr-353	1731	19	permitting	permit	VERB
ftr-353	1731	20	an	an	DET
ftr-353	1731	21	election	election	NOUN
ftr-353	1731	22	to	to	PART
ftr-353	1731	23	treat	treat	VERB
ftr-353	1731	24	a	a	DET
ftr-353	1731	25	liquidation	liquidation	NOUN
ftr-353	1731	26	of	of	ADP
ftr-353	1731	27	a	a	DET
ftr-353	1731	28	target	target	NOUN
ftr-353	1731	29	,	,	PUNCT
ftr-353	1731	30	followed	follow	VERB
ftr-353	1731	31	by	by	ADP
ftr-353	1731	32	a	a	DET
ftr-353	1731	33	recontribution	recontribution	NOUN
ftr-353	1731	34	to	to	ADP
ftr-353	1731	35	a	a	DET
ftr-353	1731	36	new	new	ADJ
ftr-353	1731	37	target	target	NOUN
ftr-353	1731	38	,	,	PUNCT
ftr-353	1731	39	as	as	ADP
ftr-353	1731	40	a	a	DET
ftr-353	1731	41	cross	cross	ADJ
ftr-353	1731	42	-	-	ADJ
ftr-353	1731	43	chain	chain	ADJ
ftr-353	1731	44	reorganization	reorganization	NOUN
ftr-353	1731	45	,	,	PUNCT
ftr-353	1731	46	74	74	NUM
ftr-353	1731	47	f.r	f.r	SYM
ftr-353	1731	48	.	.	NOUN
ftr-353	1731	49	45757	45757	NUM
ftr-353	1731	50	(	(	PUNCT
ftr-353	1731	51	9/4/09	9/4/09	NUM
ftr-353	1731	52	)	)	PUNCT
ftr-353	1731	53	.	.	PUNCT
ftr-353	1732	1	temp	temp	NOUN
ftr-353	1732	2	reg	reg	PROPN
ftr-353	1732	3	.	.	PUNCT
ftr-353	1733	1	§	§	PROPN
ftr-353	1733	2	1.150213t(f)(5)(ii)(b	1.150213t(f)(5)(ii)(b	NUM
ftr-353	1733	3	)	)	PUNCT
ftr-353	1733	4	modifies	modify	VERB
ftr-353	1733	5	the	the	DET
ftr-353	1733	6	election	election	NOUN
ftr-353	1733	7	under	under	ADP
ftr-353	1733	8	which	which	PRON
ftr-353	1733	9	a	a	DET
ftr-353	1733	10	consolidated	consolidated	ADJ
ftr-353	1733	11	group	group	NOUN
ftr-353	1733	12	can	can	AUX
ftr-353	1733	13	avoid	avoid	VERB
ftr-353	1733	14	immediately	immediately	ADV
ftr-353	1733	15	taking	take	VERB
ftr-353	1733	16	into	into	ADP
ftr-353	1733	17	account	account	NOUN
ftr-353	1733	18	an	an	DET
ftr-353	1733	19	intercompany	intercompany	NOUN
ftr-353	1733	20	item	item	NOUN
ftr-353	1733	21	after	after	ADP
ftr-353	1733	22	the	the	DET
ftr-353	1733	23	liquidation	liquidation	NOUN
ftr-353	1733	24	of	of	ADP
ftr-353	1733	25	member	member	NOUN
ftr-353	1733	26	corporation	corporation	NOUN
ftr-353	1733	27	that	that	PRON
ftr-353	1733	28	previously	previously	ADV
ftr-353	1733	29	had	have	AUX
ftr-353	1733	30	been	be	AUX
ftr-353	1733	31	sold	sell	VERB
ftr-353	1733	32	within	within	ADP
ftr-353	1733	33	the	the	DET
ftr-353	1733	34	group	group	NOUN
ftr-353	1733	35	.	.	PUNCT
ftr-353	1734	1	under	under	ADP
ftr-353	1734	2	the	the	DET
ftr-353	1734	3	regulations	regulation	NOUN
ftr-353	1734	4	,	,	PUNCT
ftr-353	1734	5	if	if	SCONJ
ftr-353	1734	6	§	§	PROPN
ftr-353	1734	7	332	332	NUM
ftr-353	1734	8	otherwise	otherwise	ADV
ftr-353	1734	9	would	would	AUX
ftr-353	1734	10	apply	apply	VERB
ftr-353	1734	11	to	to	ADP
ftr-353	1734	12	a	a	DET
ftr-353	1734	13	target	target	NOUN
ftr-353	1734	14	’s	’s	PART
ftr-353	1734	15	liquidation	liquidation	NOUN
ftr-353	1734	16	into	into	ADP
ftr-353	1734	17	its	its	PRON
ftr-353	1734	18	parent	parent	NOUN
ftr-353	1734	19	and	and	CCONJ
ftr-353	1734	20	the	the	DET
ftr-353	1734	21	parent	parent	NOUN
ftr-353	1734	22	transfers	transfer	NOUN
ftr-353	1734	23	substantially	substantially	ADV
ftr-353	1734	24	all	all	PRON
ftr-353	1734	25	of	of	ADP
ftr-353	1734	26	targets	target	NOUN
ftr-353	1734	27	assets	asset	NOUN
ftr-353	1734	28	to	to	ADP
ftr-353	1734	29	a	a	DET
ftr-353	1734	30	new	new	ADJ
ftr-353	1734	31	member	member	NOUN
ftr-353	1734	32	,	,	PUNCT
ftr-353	1734	33	and	and	CCONJ
ftr-353	1734	34	if	if	SCONJ
ftr-353	1734	35	a	a	DET
ftr-353	1734	36	direct	direct	ADJ
ftr-353	1734	37	transfer	transfer	NOUN
ftr-353	1734	38	of	of	ADP
ftr-353	1734	39	substantially	substantially	ADV
ftr-353	1734	40	all	all	PRON
ftr-353	1734	41	of	of	ADP
ftr-353	1734	42	the	the	DET
ftr-353	1734	43	target	target	NOUN
ftr-353	1734	44	’s	’s	PART
ftr-353	1734	45	assets	asset	NOUN
ftr-353	1734	46	to	to	ADP
ftr-353	1734	47	the	the	DET
ftr-353	1734	48	new	new	ADJ
ftr-353	1734	49	member	member	NOUN
ftr-353	1734	50	corporation	corporation	NOUN
ftr-353	1734	51	would	would	AUX
ftr-353	1734	52	qualify	qualify	VERB
ftr-353	1734	53	as	as	ADP
ftr-353	1734	54	a	a	DET
ftr-353	1734	55	§	§	PROPN
ftr-353	1734	56	368(a	368(a	PROPN
ftr-353	1734	57	)	)	PUNCT
ftr-353	1734	58	reorganization	reorganization	NOUN
ftr-353	1734	59	,	,	PUNCT
ftr-353	1734	60	i.e.	i.e.	X
ftr-353	1734	61	,	,	PUNCT
ftr-353	1734	62	a	a	DET
ftr-353	1734	63	cross	cross	ADJ
ftr-353	1734	64	-	-	ADJ
ftr-353	1734	65	chain	chain	ADJ
ftr-353	1734	66	type	type	NOUN
ftr-353	1734	67	(	(	PUNCT
ftr-353	1734	68	d	d	NOUN
ftr-353	1734	69	)	)	PUNCT
ftr-353	1734	70	reorganization	reorganization	NOUN
ftr-353	1734	71	,	,	PUNCT
ftr-353	1734	72	then	then	ADV
ftr-353	1734	73	the	the	DET
ftr-353	1734	74	liquidation	liquidation	NOUN
ftr-353	1734	75	and	and	CCONJ
ftr-353	1734	76	transfer	transfer	NOUN
ftr-353	1734	77	of	of	ADP
ftr-353	1734	78	substantially	substantially	ADV
ftr-353	1734	79	all	all	PRON
ftr-353	1734	80	of	of	ADP
ftr-353	1734	81	the	the	DET
ftr-353	1734	82	assets	asset	NOUN
ftr-353	1734	83	be	be	AUX
ftr-353	1734	84	disregarded	disregard	VERB
ftr-353	1734	85	and	and	CCONJ
ftr-353	1734	86	instead	instead	ADV
ftr-353	1734	87	,	,	PUNCT
ftr-353	1734	88	the	the	DET
ftr-353	1734	89	transaction	transaction	NOUN
ftr-353	1734	90	will	will	AUX
ftr-353	1734	91	be	be	AUX
ftr-353	1734	92	treated	treat	VERB
ftr-353	1734	93	as	as	SCONJ
ftr-353	1734	94	if	if	SCONJ
ftr-353	1734	95	target	target	NOUN
ftr-353	1734	96	transferred	transfer	VERB
ftr-353	1734	97	substantially	substantially	ADV
ftr-353	1734	98	all	all	PRON
ftr-353	1734	99	of	of	ADP
ftr-353	1734	100	its	its	PRON
ftr-353	1734	101	assets	asset	NOUN
ftr-353	1734	102	to	to	ADP
ftr-353	1734	103	the	the	DET
ftr-353	1734	104	new	new	ADJ
ftr-353	1734	105	corporation	corporation	NOUN
ftr-353	1734	106	exchange	exchange	NOUN
ftr-353	1734	107	for	for	ADP
ftr-353	1734	108	the	the	DET
ftr-353	1734	109	new	new	ADJ
ftr-353	1734	110	corporation	corporation	NOUN
ftr-353	1734	111	’s	’s	PART
ftr-353	1734	112	stock	stock	NOUN
ftr-353	1734	113	and	and	CCONJ
ftr-353	1734	114	the	the	DET
ftr-353	1734	115	assumption	assumption	NOUN
ftr-353	1734	116	of	of	ADP
ftr-353	1734	117	t	t	PROPN
ftr-353	1734	118	’s	’s	PART
ftr-353	1734	119	liabilities	liability	NOUN
ftr-353	1734	120	in	in	ADP
ftr-353	1734	121	a	a	DET
ftr-353	1734	122	§	§	PROPN
ftr-353	1734	123	368(a)(1)(d	368(a)(1)(d	PROPN
ftr-353	1734	124	)	)	PUNCT
ftr-353	1734	125	reorganization	reorganization	NOUN
ftr-353	1734	126	.	.	PUNCT
ftr-353	1735	1	the	the	DET
ftr-353	1735	2	result	result	NOUN
ftr-353	1735	3	is	be	AUX
ftr-353	1735	4	that	that	PRON
ftr-353	1735	5	target	target	NOUN
ftr-353	1735	6	’s	’s	PART
ftr-353	1735	7	deferred	defer	VERB
ftr-353	1735	8	items	item	NOUN
ftr-353	1735	9	are	be	AUX
ftr-353	1735	10	not	not	PART
ftr-353	1735	11	triggered	trigger	VERB
ftr-353	1735	12	.	.	PUNCT
ftr-353	1736	1	the	the	DET
ftr-353	1736	2	temporary	temporary	ADJ
ftr-353	1736	3	regulations	regulation	NOUN
ftr-353	1736	4	generally	generally	ADV
ftr-353	1736	5	apply	apply	VERB
ftr-353	1736	6	to	to	ADP
ftr-353	1736	7	transactions	transaction	NOUN
ftr-353	1736	8	that	that	PRON
ftr-353	1736	9	occur	occur	VERB
ftr-353	1736	10	on	on	ADP
ftr-353	1736	11	or	or	CCONJ
ftr-353	1736	12	after	after	ADP
ftr-353	1736	13	10/25/07	10/25/07	PROPN
ftr-353	1736	14	.	.	PUNCT
ftr-353	1737	1	the	the	DET
ftr-353	1737	2	text	text	NOUN
ftr-353	1737	3	of	of	ADP
ftr-353	1737	4	the	the	DET
ftr-353	1737	5	temporary	temporary	ADJ
ftr-353	1737	6	regulations	regulation	NOUN
ftr-353	1737	7	also	also	ADV
ftr-353	1737	8	is	be	AUX
ftr-353	1737	9	text	text	NOUN
ftr-353	1737	10	of	of	ADP
ftr-353	1737	11	the	the	DET
ftr-353	1737	12	proposed	propose	VERB
ftr-353	1737	13	regulations	regulation	NOUN
ftr-353	1737	14	.	.	PUNCT
ftr-353	1738	1	reg-139068	reg-139068	PROPN
ftr-353	1738	2	-	-	PUNCT
ftr-353	1738	3	08	08	NUM
ftr-353	1738	4	,	,	PUNCT
ftr-353	1738	5	74	74	NUM
ftr-353	1738	6	f.r	f.r	NOUN
ftr-353	1738	7	.	.	PROPN
ftr-353	1738	8	45789	45789	NUM
ftr-353	1738	9	(	(	PUNCT
ftr-353	1738	10	9/4/09	9/4/09	NUM
ftr-353	1738	11	)	)	PUNCT
ftr-353	1738	12	.	.	PUNCT
ftr-353	1739	1	h.	h.	PROPN
ftr-353	1739	2	miscellaneous	miscellaneous	ADJ
ftr-353	1739	3	corporate	corporate	ADJ
ftr-353	1739	4	issues	issue	NOUN
ftr-353	1739	5	1	1	NUM
ftr-353	1739	6	.	.	PUNCT
ftr-353	1739	7	who	who	PRON
ftr-353	1739	8	needs	need	VERB
ftr-353	1739	9	congress	congress	PROPN
ftr-353	1739	10	to	to	PART
ftr-353	1739	11	legislate	legislate	VERB
ftr-353	1739	12	billions	billion	NOUN
ftr-353	1739	13	of	of	ADP
ftr-353	1739	14	tax	tax	NOUN
ftr-353	1739	15	benefits	benefit	NOUN
ftr-353	1739	16	via	via	ADP
ftr-353	1739	17	loss	loss	NOUN
ftr-353	1739	18	carryovers	carryover	NOUN
ftr-353	1739	19	from	from	ADP
ftr-353	1739	20	failing	fail	VERB
ftr-353	1739	21	banks	bank	NOUN
ftr-353	1739	22	that	that	PRON
ftr-353	1739	23	have	have	AUX
ftr-353	1739	24	undergone	undergo	VERB
ftr-353	1739	25	ownership	ownership	NOUN
ftr-353	1739	26	changes	change	NOUN
ftr-353	1739	27	?	?	PUNCT
ftr-353	1740	1	notice	notice	VERB
ftr-353	1740	2	2008	2008	NUM
ftr-353	1740	3	-	-	SYM
ftr-353	1740	4	83	83	NUM
ftr-353	1740	5	,	,	PUNCT
ftr-353	1740	6	2008	2008	NUM
ftr-353	1740	7	-	-	SYM
ftr-353	1740	8	42	42	NUM
ftr-353	1740	9	i.r.b	i.r.b	NOUN
ftr-353	1740	10	.	.	PUNCT
ftr-353	1741	1	905	905	NUM
ftr-353	1741	2	(	(	PUNCT
ftr-353	1741	3	10/1/08	10/1/08	NUM
ftr-353	1741	4	)	)	PUNCT
ftr-353	1741	5	.	.	PUNCT
ftr-353	1742	1	taxpayers	taxpayer	NOUN
ftr-353	1742	2	which	which	PRON
ftr-353	1742	3	have	have	AUX
ftr-353	1742	4	acquired	acquire	VERB
ftr-353	1742	5	failing	fail	VERB
ftr-353	1742	6	banks	bank	NOUN
ftr-353	1742	7	will	will	AUX
ftr-353	1742	8	not	not	PART
ftr-353	1742	9	be	be	AUX
ftr-353	1742	10	limited	limit	VERB
ftr-353	1742	11	by	by	ADP
ftr-353	1742	12	§	§	PROPN
ftr-353	1742	13	382(h	382(h	PROPN
ftr-353	1742	14	)	)	PUNCT
ftr-353	1742	15	in	in	ADP
ftr-353	1742	16	their	their	PRON
ftr-353	1742	17	deductions	deduction	NOUN
ftr-353	1742	18	for	for	ADP
ftr-353	1742	19	losses	loss	NOUN
ftr-353	1742	20	on	on	ADP
ftr-353	1742	21	loans	loan	NOUN
ftr-353	1742	22	or	or	CCONJ
ftr-353	1742	23	bad	bad	ADJ
ftr-353	1742	24	debts	debt	NOUN
ftr-353	1742	25	.	.	PUNCT
ftr-353	1743	1	under	under	ADP
ftr-353	1743	2	this	this	DET
ftr-353	1743	3	notice	notice	NOUN
ftr-353	1743	4	,	,	PUNCT
ftr-353	1743	5	these	these	DET
ftr-353	1743	6	losses	loss	NOUN
ftr-353	1743	7	“	"	PUNCT
ftr-353	1743	8	shall	shall	AUX
ftr-353	1743	9	not	not	PART
ftr-353	1743	10	be	be	AUX
ftr-353	1743	11	treated	treat	VERB
ftr-353	1743	12	as	as	ADP
ftr-353	1743	13	a	a	DET
ftr-353	1743	14	built	build	VERB
ftr-353	1743	15	-	-	PUNCT
ftr-353	1743	16	in	in	ADP
ftr-353	1743	17	loss	loss	NOUN
ftr-353	1743	18	or	or	CCONJ
ftr-353	1743	19	a	a	DET
ftr-353	1743	20	deduction	deduction	NOUN
ftr-353	1743	21	that	that	PRON
ftr-353	1743	22	is	be	AUX
ftr-353	1743	23	attributable	attributable	ADJ
ftr-353	1743	24	to	to	ADP
ftr-353	1743	25	periods	period	NOUN
ftr-353	1743	26	before	before	ADP
ftr-353	1743	27	the	the	DET
ftr-353	1743	28	[	[	X
ftr-353	1743	29	ownership	ownership	NOUN
ftr-353	1743	30	]	]	PUNCT
ftr-353	1743	31	change	change	NOUN
ftr-353	1743	32	date	date	NOUN
ftr-353	1743	33	.	.	PUNCT
ftr-353	1743	34	”	"	PUNCT
ftr-353	1744	1	this	this	DET
ftr-353	1744	2	notice	notice	NOUN
ftr-353	1744	3	applies	apply	VERB
ftr-353	1744	4	whether	whether	SCONJ
ftr-353	1744	5	the	the	DET
ftr-353	1744	6	acquirer	acquirer	NOUN
ftr-353	1744	7	is	be	AUX
ftr-353	1744	8	a	a	DET
ftr-353	1744	9	private	private	ADJ
ftr-353	1744	10	investor	investor	NOUN
ftr-353	1744	11	(	(	PUNCT
ftr-353	1744	12	including	include	VERB
ftr-353	1744	13	another	another	DET
ftr-353	1744	14	bank	bank	NOUN
ftr-353	1744	15	)	)	PUNCT
ftr-353	1744	16	or	or	CCONJ
ftr-353	1744	17	is	be	AUX
ftr-353	1744	18	the	the	DET
ftr-353	1744	19	treasury	treasury	NOUN
ftr-353	1744	20	.	.	PUNCT
ftr-353	1745	1	(	(	PUNCT
ftr-353	1745	2	a	a	X
ftr-353	1745	3	)	)	PUNCT
ftr-353	1745	4	congress	congress	PROPN
ftr-353	1745	5	tells	tell	VERB
ftr-353	1745	6	treasury	treasury	PROPN
ftr-353	1745	7	and	and	CCONJ
ftr-353	1745	8	the	the	DET
ftr-353	1745	9	irs	irs	PROPN
ftr-353	1745	10	,	,	PUNCT
ftr-353	1745	11	“	"	PUNCT
ftr-353	1745	12	you	you	PRON
ftr-353	1745	13	ca	can	AUX
ftr-353	1745	14	n’t	not	PART
ftr-353	1745	15	do	do	VERB
ftr-353	1745	16	that	that	PRON
ftr-353	1745	17	,	,	PUNCT
ftr-353	1745	18	but	but	CCONJ
ftr-353	1745	19	we	we	PRON
ftr-353	1745	20	can	can	AUX
ftr-353	1745	21	grandfather	grandfather	VERB
ftr-353	1745	22	what	what	PRON
ftr-353	1745	23	you	you	PRON
ftr-353	1745	24	did	do	VERB
ftr-353	1745	25	.	.	PUNCT
ftr-353	1746	1	so	so	ADV
ftr-353	1746	2	there	there	ADV
ftr-353	1746	3	,	,	PUNCT
ftr-353	1746	4	take	take	VERB
ftr-353	1746	5	this	this	PRON
ftr-353	1746	6	.	.	PUNCT
ftr-353	1746	7	”	"	PUNCT
ftr-353	1747	1	section	section	NOUN
ftr-353	1747	2	1261	1261	NUM
ftr-353	1747	3	of	of	ADP
ftr-353	1747	4	2009	2009	NUM
ftr-353	1747	5	arra	arra	PROPN
ftr-353	1747	6	,	,	PUNCT
ftr-353	1747	7	an	an	DET
ftr-353	1747	8	uncodified	uncodified	ADJ
ftr-353	1747	9	provision	provision	NOUN
ftr-353	1747	10	,	,	PUNCT
ftr-353	1747	11	generally	generally	ADV
ftr-353	1747	12	voided	void	VERB
ftr-353	1747	13	notice	notice	NOUN
ftr-353	1747	14	2008	2008	NUM
ftr-353	1747	15	-	-	SYM
ftr-353	1747	16	83	83	NUM
ftr-353	1747	17	for	for	ADP
ftr-353	1747	18	ownership	ownership	NOUN
ftr-353	1747	19	changes	change	NOUN
ftr-353	1747	20	occurring	occur	VERB
ftr-353	1747	21	after	after	ADP
ftr-353	1747	22	1/16/09	1/16/09	NUM
ftr-353	1747	23	.	.	PUNCT
ftr-353	1748	1	however	however	ADV
ftr-353	1748	2	,	,	PUNCT
ftr-353	1748	3	notice	notice	VERB
ftr-353	1748	4	2008	2008	NUM
ftr-353	1748	5	-	-	SYM
ftr-353	1748	6	83	83	NUM
ftr-353	1748	7	will	will	AUX
ftr-353	1748	8	be	be	AUX
ftr-353	1748	9	applied	apply	VERB
ftr-353	1748	10	to	to	ADP
ftr-353	1748	11	(	(	PUNCT
ftr-353	1748	12	1	1	X
ftr-353	1748	13	)	)	PUNCT
ftr-353	1748	14	any	any	DET
ftr-353	1748	15	ownership	ownership	NOUN
ftr-353	1748	16	change	change	NOUN
ftr-353	1748	17	occurring	occur	VERB
ftr-353	1748	18	on	on	ADP
ftr-353	1748	19	or	or	CCONJ
ftr-353	1748	20	before	before	ADP
ftr-353	1748	21	1/16/09	1/16/09	NUM
ftr-353	1748	22	,	,	PUNCT
ftr-353	1748	23	and	and	CCONJ
ftr-353	1748	24	(	(	PUNCT
ftr-353	1748	25	2	2	X
ftr-353	1748	26	)	)	PUNCT
ftr-353	1748	27	any	any	DET
ftr-353	1748	28	ownership	ownership	NOUN
ftr-353	1748	29	change	change	NOUN
ftr-353	1748	30	that	that	PRON
ftr-353	1748	31	occurs	occur	VERB
ftr-353	1748	32	after	after	ADP
ftr-353	1748	33	1/16/09	1/16/09	NUM
ftr-353	1748	34	,	,	PUNCT
ftr-353	1748	35	if	if	SCONJ
ftr-353	1748	36	the	the	DET
ftr-353	1748	37	change	change	NOUN
ftr-353	1748	38	(	(	PUNCT
ftr-353	1748	39	a	a	X
ftr-353	1748	40	)	)	PUNCT
ftr-353	1748	41	is	be	AUX
ftr-353	1748	42	pursuant	pursuant	ADJ
ftr-353	1748	43	to	to	ADP
ftr-353	1748	44	a	a	DET
ftr-353	1748	45	written	write	VERB
ftr-353	1748	46	binding	bind	VERB
ftr-353	1748	47	contract	contract	NOUN
ftr-353	1748	48	entered	enter	VERB
ftr-353	1748	49	in	in	ADP
ftr-353	1748	50	to	to	ADP
ftr-353	1748	51	on	on	ADP
ftr-353	1748	52	or	or	CCONJ
ftr-353	1748	53	before	before	ADP
ftr-353	1748	54	1/16/09	1/16/09	NUM
ftr-353	1748	55	,	,	PUNCT
ftr-353	1748	56	or	or	CCONJ
ftr-353	1748	57	(	(	PUNCT
ftr-353	1748	58	b	b	X
ftr-353	1748	59	)	)	PUNCT
ftr-353	1748	60	was	be	AUX
ftr-353	1748	61	described	describe	VERB
ftr-353	1748	62	on	on	ADP
ftr-353	1748	63	or	or	CCONJ
ftr-353	1748	64	before	before	ADP
ftr-353	1748	65	that	that	DET
ftr-353	1748	66	date	date	NOUN
ftr-353	1748	67	in	in	ADP
ftr-353	1748	68	a	a	DET
ftr-353	1748	69	public	public	ADJ
ftr-353	1748	70	announcement	announcement	NOUN
ftr-353	1748	71	or	or	CCONJ
ftr-353	1748	72	in	in	ADP
ftr-353	1748	73	a	a	DET
ftr-353	1748	74	filing	filing	NOUN
ftr-353	1748	75	with	with	ADP
ftr-353	1748	76	the	the	DET
ftr-353	1748	77	sec	sec	PROPN
ftr-353	1748	78	required	require	VERB
ftr-353	1748	79	by	by	ADP
ftr-353	1748	80	reason	reason	NOUN
ftr-353	1748	81	of	of	ADP
ftr-353	1748	82	the	the	DET
ftr-353	1748	83	ownership	ownership	NOUN
ftr-353	1748	84	change	change	NOUN
ftr-353	1748	85	.	.	PUNCT
ftr-353	1749	1	2	2	X
ftr-353	1749	2	.	.	X
ftr-353	1749	3	again	again	ADV
ftr-353	1749	4	,	,	PUNCT
ftr-353	1749	5	who	who	PRON
ftr-353	1749	6	needs	need	VERB
ftr-353	1749	7	congress	congress	PROPN
ftr-353	1749	8	to	to	PART
ftr-353	1749	9	permit	permit	VERB
ftr-353	1749	10	continued	continued	ADJ
ftr-353	1749	11	use	use	NOUN
ftr-353	1749	12	of	of	ADP
ftr-353	1749	13	loss	loss	NOUN
ftr-353	1749	14	carryovers	carryover	NOUN
ftr-353	1749	15	of	of	ADP
ftr-353	1749	16	corporations	corporation	NOUN
ftr-353	1749	17	whose	whose	DET
ftr-353	1749	18	toxic	toxic	ADJ
ftr-353	1749	19	paper	paper	NOUN
ftr-353	1749	20	is	be	AUX
ftr-353	1749	21	acquired	acquire	VERB
ftr-353	1749	22	by	by	ADP
ftr-353	1749	23	167	167	NUM
ftr-353	1749	24	florida	florida	PROPN
ftr-353	1749	25	tax	tax	NOUN
ftr-353	1749	26	review	review	NOUN
ftr-353	1750	1	[	[	X
ftr-353	1750	2	vol	vol	NOUN
ftr-353	1750	3	.	.	PUNCT
ftr-353	1751	1	10	10	NUM
ftr-353	1751	2	:	:	PUNCT
ftr-353	1751	3	si	si	PROPN
ftr-353	1751	4	treasury	treasury	PROPN
ftr-353	1751	5	?	?	PUNCT
ftr-353	1752	1	notice	notice	VERB
ftr-353	1752	2	2008	2008	NUM
ftr-353	1752	3	-	-	SYM
ftr-353	1752	4	100	100	NUM
ftr-353	1752	5	,	,	PUNCT
ftr-353	1752	6	2008	2008	NUM
ftr-353	1752	7	-	-	SYM
ftr-353	1752	8	44	44	NUM
ftr-353	1752	9	i.r.b	i.r.b	NOUN
ftr-353	1752	10	.	.	PUNCT
ftr-353	1753	1	1081	1081	NUM
ftr-353	1753	2	(	(	PUNCT
ftr-353	1753	3	10/15/08	10/15/08	PROPN
ftr-353	1753	4	)	)	PUNCT
ftr-353	1753	5	.	.	PUNCT
ftr-353	1754	1	this	this	DET
ftr-353	1754	2	notice	notice	NOUN
ftr-353	1754	3	provides	provide	VERB
ftr-353	1754	4	guidance	guidance	NOUN
ftr-353	1754	5	on	on	ADP
ftr-353	1754	6	the	the	DET
ftr-353	1754	7	application	application	NOUN
ftr-353	1754	8	of	of	ADP
ftr-353	1754	9	§	§	PROPN
ftr-353	1754	10	382	382	NUM
ftr-353	1754	11	to	to	PART
ftr-353	1754	12	loss	loss	VERB
ftr-353	1754	13	corporations	corporation	NOUN
ftr-353	1754	14	whose	whose	DET
ftr-353	1754	15	financial	financial	ADJ
ftr-353	1754	16	instruments	instrument	NOUN
ftr-353	1754	17	are	be	AUX
ftr-353	1754	18	acquired	acquire	VERB
ftr-353	1754	19	by	by	ADP
ftr-353	1754	20	treasury	treasury	PROPN
ftr-353	1754	21	as	as	ADP
ftr-353	1754	22	part	part	NOUN
ftr-353	1754	23	of	of	ADP
ftr-353	1754	24	the	the	DET
ftr-353	1754	25	capital	capital	NOUN
ftr-353	1754	26	purchase	purchase	NOUN
ftr-353	1754	27	program	program	NOUN
ftr-353	1754	28	pursuant	pursuant	ADJ
ftr-353	1754	29	to	to	ADP
ftr-353	1754	30	eesa	eesa	PROPN
ftr-353	1754	31	.	.	PUNCT
ftr-353	1755	1	under	under	ADP
ftr-353	1755	2	this	this	DET
ftr-353	1755	3	program	program	NOUN
ftr-353	1755	4	,	,	PUNCT
ftr-353	1755	5	treasury	treasury	PROPN
ftr-353	1755	6	will	will	AUX
ftr-353	1755	7	acquire	acquire	VERB
ftr-353	1755	8	preferred	preferred	ADJ
ftr-353	1755	9	stock	stock	NOUN
ftr-353	1755	10	and	and	CCONJ
ftr-353	1755	11	warrants	warrant	NOUN
ftr-353	1755	12	from	from	ADP
ftr-353	1755	13	qualifying	qualify	VERB
ftr-353	1755	14	financial	financial	ADJ
ftr-353	1755	15	institutions	institution	NOUN
ftr-353	1755	16	.	.	PUNCT
ftr-353	1756	1	this	this	DET
ftr-353	1756	2	notice	notice	NOUN
ftr-353	1756	3	specifies	specifie	NOUN
ftr-353	1756	4	that	that	PRON
ftr-353	1756	5	treasury	treasury	NOUN
ftr-353	1756	6	will	will	AUX
ftr-353	1756	7	not	not	PART
ftr-353	1756	8	be	be	AUX
ftr-353	1756	9	treated	treat	VERB
ftr-353	1756	10	as	as	ADP
ftr-353	1756	11	a	a	DET
ftr-353	1756	12	5	5	NUM
ftr-353	1756	13	percent	percent	NOUN
ftr-353	1756	14	shareholder	shareholder	NOUN
ftr-353	1756	15	for	for	ADP
ftr-353	1756	16	this	this	DET
ftr-353	1756	17	purpose	purpose	NOUN
ftr-353	1756	18	.	.	PUNCT
ftr-353	1757	1	(	(	PUNCT
ftr-353	1757	2	a	a	X
ftr-353	1757	3	)	)	PUNCT
ftr-353	1757	4	notice	notice	NOUN
ftr-353	1757	5	2009	2009	NUM
ftr-353	1757	6	-	-	SYM
ftr-353	1757	7	14	14	NUM
ftr-353	1757	8	,	,	PUNCT
ftr-353	1757	9	2009	2009	NUM
ftr-353	1757	10	-	-	SYM
ftr-353	1757	11	7	7	NUM
ftr-353	1757	12	i.r.b	i.r.b	NOUN
ftr-353	1757	13	.	.	PUNCT
ftr-353	1758	1	516	516	NUM
ftr-353	1758	2	(	(	PUNCT
ftr-353	1758	3	1/30/09	1/30/09	NUM
ftr-353	1758	4	)	)	PUNCT
ftr-353	1758	5	.	.	PUNCT
ftr-353	1759	1	this	this	DET
ftr-353	1759	2	notice	notice	NOUN
ftr-353	1759	3	amplifies	amplify	VERB
ftr-353	1759	4	and	and	CCONJ
ftr-353	1759	5	supersedes	supersede	VERB
ftr-353	1759	6	notice	notice	NOUN
ftr-353	1759	7	2008	2008	NUM
ftr-353	1759	8	-	-	SYM
ftr-353	1759	9	100	100	NUM
ftr-353	1759	10	,	,	PUNCT
ftr-353	1759	11	2008	2008	NUM
ftr-353	1759	12	-	-	SYM
ftr-353	1759	13	44	44	NUM
ftr-353	1759	14	i.r.b	i.r.b	NOUN
ftr-353	1759	15	.	.	PUNCT
ftr-353	1759	16	1081	1081	NUM
ftr-353	1759	17	,	,	PUNCT
ftr-353	1759	18	regarding	regard	VERB
ftr-353	1759	19	the	the	DET
ftr-353	1759	20	(	(	PUNCT
ftr-353	1759	21	non)application	non)application	NOUN
ftr-353	1759	22	of	of	ADP
ftr-353	1759	23	§	§	PROPN
ftr-353	1759	24	382	382	NUM
ftr-353	1759	25	to	to	ADP
ftr-353	1759	26	corporations	corporation	NOUN
ftr-353	1759	27	the	the	DET
ftr-353	1759	28	stock	stock	NOUN
ftr-353	1759	29	or	or	CCONJ
ftr-353	1759	30	options	option	NOUN
ftr-353	1759	31	of	of	ADP
ftr-353	1759	32	which	which	PRON
ftr-353	1759	33	are	be	AUX
ftr-353	1759	34	acquired	acquire	VERB
ftr-353	1759	35	by	by	ADP
ftr-353	1759	36	the	the	DET
ftr-353	1759	37	treasury	treasury	PROPN
ftr-353	1759	38	department	department	PROPN
ftr-353	1759	39	under	under	ADP
ftr-353	1759	40	the	the	DET
ftr-353	1759	41	troubled	troubled	ADJ
ftr-353	1759	42	asset	asset	NOUN
ftr-353	1759	43	relief	relief	NOUN
ftr-353	1759	44	program	program	NOUN
ftr-353	1759	45	.	.	PUNCT
ftr-353	1760	1	this	this	DET
ftr-353	1760	2	guidance	guidance	NOUN
ftr-353	1760	3	is	be	AUX
ftr-353	1760	4	optional	optional	ADJ
ftr-353	1760	5	for	for	ADP
ftr-353	1760	6	taxpayer	taxpayer	NOUN
ftr-353	1760	7	use	use	NOUN
ftr-353	1760	8	,	,	PUNCT
ftr-353	1760	9	and	and	CCONJ
ftr-353	1760	10	is	be	AUX
ftr-353	1760	11	focused	focus	VERB
ftr-353	1760	12	on	on	ADP
ftr-353	1760	13	treatment	treatment	NOUN
ftr-353	1760	14	of	of	ADP
ftr-353	1760	15	debt	debt	NOUN
ftr-353	1760	16	,	,	PUNCT
ftr-353	1760	17	preferred	preferred	ADJ
ftr-353	1760	18	stock	stock	NOUN
ftr-353	1760	19	,	,	PUNCT
ftr-353	1760	20	common	common	ADJ
ftr-353	1760	21	stock	stock	NOUN
ftr-353	1760	22	,	,	PUNCT
ftr-353	1760	23	warrants	warrant	NOUN
ftr-353	1760	24	,	,	PUNCT
ftr-353	1760	25	and	and	CCONJ
ftr-353	1760	26	redemption	redemption	NOUN
ftr-353	1760	27	of	of	ADP
ftr-353	1760	28	stock	stock	NOUN
ftr-353	1760	29	held	hold	VERB
ftr-353	1760	30	by	by	ADP
ftr-353	1760	31	the	the	DET
ftr-353	1760	32	treasury	treasury	PROPN
ftr-353	1760	33	department	department	PROPN
ftr-353	1760	34	.	.	PUNCT
ftr-353	1761	1	any	any	DET
ftr-353	1761	2	capital	capital	NOUN
ftr-353	1761	3	contributions	contribution	NOUN
ftr-353	1761	4	made	make	VERB
ftr-353	1761	5	by	by	ADP
ftr-353	1761	6	the	the	DET
ftr-353	1761	7	treasury	treasury	PROPN
ftr-353	1761	8	pursuant	pursuant	NOUN
ftr-353	1761	9	to	to	ADP
ftr-353	1761	10	tarp	tarp	NOUN
ftr-353	1761	11	programs	program	NOUN
ftr-353	1761	12	will	will	AUX
ftr-353	1761	13	not	not	PART
ftr-353	1761	14	be	be	AUX
ftr-353	1761	15	considered	consider	VERB
ftr-353	1761	16	to	to	PART
ftr-353	1761	17	have	have	AUX
ftr-353	1761	18	been	be	AUX
ftr-353	1761	19	made	make	VERB
ftr-353	1761	20	as	as	ADP
ftr-353	1761	21	part	part	NOUN
ftr-353	1761	22	of	of	ADP
ftr-353	1761	23	a	a	DET
ftr-353	1761	24	plan	plan	NOUN
ftr-353	1761	25	the	the	DET
ftr-353	1761	26	principal	principal	ADJ
ftr-353	1761	27	purpose	purpose	NOUN
ftr-353	1761	28	of	of	ADP
ftr-353	1761	29	which	which	PRON
ftr-353	1761	30	was	be	AUX
ftr-353	1761	31	to	to	PART
ftr-353	1761	32	avoid	avoid	VERB
ftr-353	1761	33	or	or	CCONJ
ftr-353	1761	34	increase	increase	VERB
ftr-353	1761	35	any	any	DET
ftr-353	1761	36	§	§	ADJ
ftr-353	1761	37	382	382	NUM
ftr-353	1761	38	limitation	limitation	NOUN
ftr-353	1761	39	.	.	PUNCT
ftr-353	1762	1	(	(	PUNCT
ftr-353	1762	2	b	b	X
ftr-353	1762	3	)	)	PUNCT
ftr-353	1762	4	section	section	NOUN
ftr-353	1762	5	1262	1262	NUM
ftr-353	1762	6	of	of	ADP
ftr-353	1762	7	the	the	DET
ftr-353	1762	8	2009	2009	NUM
ftr-353	1762	9	arra	arra	PROPN
ftr-353	1762	10	added	add	VERB
ftr-353	1762	11	new	new	ADJ
ftr-353	1762	12	code	code	NOUN
ftr-353	1762	13	§	§	PROPN
ftr-353	1762	14	382(n	382(n	PROPN
ftr-353	1762	15	)	)	PUNCT
ftr-353	1762	16	,	,	PUNCT
ftr-353	1762	17	which	which	PRON
ftr-353	1762	18	provides	provide	VERB
ftr-353	1762	19	that	that	SCONJ
ftr-353	1762	20	the	the	DET
ftr-353	1762	21	§	§	ADJ
ftr-353	1762	22	382	382	NUM
ftr-353	1762	23	limitations	limitation	NOUN
ftr-353	1762	24	on	on	ADP
ftr-353	1762	25	nols	nol	NOUN
ftr-353	1762	26	do	do	AUX
ftr-353	1762	27	not	not	PART
ftr-353	1762	28	apply	apply	VERB
ftr-353	1762	29	to	to	ADP
ftr-353	1762	30	certain	certain	ADJ
ftr-353	1762	31	ownership	ownership	NOUN
ftr-353	1762	32	changes	change	NOUN
ftr-353	1762	33	under	under	ADP
ftr-353	1762	34	a	a	DET
ftr-353	1762	35	restructuring	restructure	VERB
ftr-353	1762	36	plan	plan	NOUN
ftr-353	1762	37	which	which	PRON
ftr-353	1762	38	(	(	PUNCT
ftr-353	1762	39	1	1	X
ftr-353	1762	40	)	)	PUNCT
ftr-353	1762	41	is	be	AUX
ftr-353	1762	42	required	require	VERB
ftr-353	1762	43	under	under	ADP
ftr-353	1762	44	a	a	DET
ftr-353	1762	45	loan	loan	NOUN
ftr-353	1762	46	agreement	agreement	NOUN
ftr-353	1762	47	or	or	CCONJ
ftr-353	1762	48	a	a	DET
ftr-353	1762	49	commitment	commitment	NOUN
ftr-353	1762	50	for	for	ADP
ftr-353	1762	51	a	a	DET
ftr-353	1762	52	line	line	NOUN
ftr-353	1762	53	of	of	ADP
ftr-353	1762	54	credit	credit	NOUN
ftr-353	1762	55	entered	enter	VERB
ftr-353	1762	56	into	into	ADP
ftr-353	1762	57	with	with	ADP
ftr-353	1762	58	the	the	DET
ftr-353	1762	59	treasury	treasury	PROPN
ftr-353	1762	60	department	department	NOUN
ftr-353	1762	61	under	under	ADP
ftr-353	1762	62	the	the	DET
ftr-353	1762	63	emergency	emergency	NOUN
ftr-353	1762	64	economic	economic	ADJ
ftr-353	1762	65	stabilization	stabilization	NOUN
ftr-353	1762	66	act	act	NOUN
ftr-353	1762	67	of	of	ADP
ftr-353	1762	68	2008	2008	NUM
ftr-353	1762	69	,	,	PUNCT
ftr-353	1762	70	and	and	CCONJ
ftr-353	1762	71	(	(	PUNCT
ftr-353	1762	72	2	2	X
ftr-353	1762	73	)	)	PUNCT
ftr-353	1762	74	is	be	AUX
ftr-353	1762	75	intended	intend	VERB
ftr-353	1762	76	to	to	PART
ftr-353	1762	77	result	result	VERB
ftr-353	1762	78	in	in	ADP
ftr-353	1762	79	a	a	DET
ftr-353	1762	80	rationalization	rationalization	NOUN
ftr-353	1762	81	of	of	ADP
ftr-353	1762	82	the	the	DET
ftr-353	1762	83	costs	cost	NOUN
ftr-353	1762	84	,	,	PUNCT
ftr-353	1762	85	capitalization	capitalization	NOUN
ftr-353	1762	86	,	,	PUNCT
ftr-353	1762	87	and	and	CCONJ
ftr-353	1762	88	capacity	capacity	NOUN
ftr-353	1762	89	with	with	ADP
ftr-353	1762	90	regard	regard	NOUN
ftr-353	1762	91	to	to	ADP
ftr-353	1762	92	the	the	DET
ftr-353	1762	93	manufacturing	manufacture	VERB
ftr-353	1762	94	workforce	workforce	NOUN
ftr-353	1762	95	of	of	ADP
ftr-353	1762	96	,	,	PUNCT
ftr-353	1762	97	and	and	CCONJ
ftr-353	1762	98	suppliers	supplier	NOUN
ftr-353	1762	99	to	to	PART
ftr-353	1762	100	,	,	PUNCT
ftr-353	1762	101	the	the	DET
ftr-353	1762	102	taxpayer	taxpayer	NOUN
ftr-353	1762	103	and	and	CCONJ
ftr-353	1762	104	its	its	PRON
ftr-353	1762	105	subsidiaries	subsidiary	NOUN
ftr-353	1762	106	.	.	PUNCT
ftr-353	1763	1	this	this	DET
ftr-353	1763	2	waiver	waiver	NOUN
ftr-353	1763	3	of	of	ADP
ftr-353	1763	4	§	§	PROPN
ftr-353	1763	5	382	382	NUM
ftr-353	1763	6	does	do	AUX
ftr-353	1763	7	not	not	PART
ftr-353	1763	8	apply	apply	VERB
ftr-353	1763	9	,	,	PUNCT
ftr-353	1763	10	however	however	ADV
ftr-353	1763	11	,	,	PUNCT
ftr-353	1763	12	to	to	ADP
ftr-353	1763	13	an	an	DET
ftr-353	1763	14	ownership	ownership	NOUN
ftr-353	1763	15	change	change	NOUN
ftr-353	1763	16	if	if	SCONJ
ftr-353	1763	17	,	,	PUNCT
ftr-353	1763	18	immediately	immediately	ADV
ftr-353	1763	19	after	after	ADP
ftr-353	1763	20	the	the	DET
ftr-353	1763	21	ownership	ownership	NOUN
ftr-353	1763	22	change	change	NOUN
ftr-353	1763	23	,	,	PUNCT
ftr-353	1763	24	any	any	DET
ftr-353	1763	25	person	person	NOUN
ftr-353	1763	26	(	(	PUNCT
ftr-353	1763	27	other	other	ADJ
ftr-353	1763	28	than	than	ADP
ftr-353	1763	29	a	a	DET
ftr-353	1763	30	veba	veba	NOUN
ftr-353	1763	31	under	under	ADP
ftr-353	1763	32	§	§	PROPN
ftr-353	1763	33	501(c)(9	501(c)(9	NUM
ftr-353	1763	34	)	)	PUNCT
ftr-353	1763	35	)	)	PUNCT
ftr-353	1763	36	owns	own	VERB
ftr-353	1763	37	either	either	CCONJ
ftr-353	1763	38	fifty	fifty	NUM
ftr-353	1763	39	percent	percent	NOUN
ftr-353	1763	40	or	or	CCONJ
ftr-353	1763	41	more	more	ADJ
ftr-353	1763	42	of	of	ADP
ftr-353	1763	43	the	the	DET
ftr-353	1763	44	total	total	ADJ
ftr-353	1763	45	combined	combined	ADJ
ftr-353	1763	46	voting	voting	NOUN
ftr-353	1763	47	power	power	NOUN
ftr-353	1763	48	or	or	CCONJ
ftr-353	1763	49	value	value	NOUN
ftr-353	1763	50	of	of	ADP
ftr-353	1763	51	the	the	DET
ftr-353	1763	52	stock	stock	NOUN
ftr-353	1763	53	of	of	ADP
ftr-353	1763	54	the	the	DET
ftr-353	1763	55	old	old	ADJ
ftr-353	1763	56	loss	loss	NOUN
ftr-353	1763	57	corporation	corporation	NOUN
ftr-353	1763	58	.	.	PUNCT
ftr-353	1764	1	related	relate	VERB
ftr-353	1764	2	persons	person	NOUN
ftr-353	1764	3	(	(	PUNCT
ftr-353	1764	4	as	as	SCONJ
ftr-353	1764	5	defined	define	VERB
ftr-353	1764	6	in	in	ADP
ftr-353	1764	7	§	§	PROPN
ftr-353	1764	8	§	§	PROPN
ftr-353	1764	9	267(b	267(b	NUM
ftr-353	1764	10	)	)	PUNCT
ftr-353	1764	11	or	or	CCONJ
ftr-353	1764	12	707(b	707(b	NUM
ftr-353	1764	13	)	)	PUNCT
ftr-353	1764	14	)	)	PUNCT
ftr-353	1764	15	and	and	CCONJ
ftr-353	1764	16	persons	person	NOUN
ftr-353	1764	17	who	who	PRON
ftr-353	1764	18	are	be	AUX
ftr-353	1764	19	members	member	NOUN
ftr-353	1764	20	of	of	ADP
ftr-353	1764	21	a	a	DET
ftr-353	1764	22	group	group	NOUN
ftr-353	1764	23	acting	act	VERB
ftr-353	1764	24	in	in	ADP
ftr-353	1764	25	concert	concert	NOUN
ftr-353	1764	26	(	(	PUNCT
ftr-353	1764	27	§	§	PROPN
ftr-353	1764	28	382(n)(3)(b	382(n)(3)(b	PROPN
ftr-353	1764	29	)	)	PUNCT
ftr-353	1764	30	)	)	PUNCT
ftr-353	1764	31	are	be	AUX
ftr-353	1764	32	treated	treat	VERB
ftr-353	1764	33	as	as	ADP
ftr-353	1764	34	a	a	DET
ftr-353	1764	35	single	single	ADJ
ftr-353	1764	36	person	person	NOUN
ftr-353	1764	37	.	.	PUNCT
ftr-353	1765	1	the	the	DET
ftr-353	1765	2	waiver	waiver	NOUN
ftr-353	1765	3	of	of	ADP
ftr-353	1765	4	§	§	PROPN
ftr-353	1765	5	382	382	NUM
ftr-353	1765	6	does	do	AUX
ftr-353	1765	7	not	not	PART
ftr-353	1765	8	apply	apply	VERB
ftr-353	1765	9	to	to	ADP
ftr-353	1765	10	a	a	DET
ftr-353	1765	11	subsequent	subsequent	ADJ
ftr-353	1765	12	ownership	ownership	NOUN
ftr-353	1765	13	change	change	NOUN
ftr-353	1765	14	,	,	PUNCT
ftr-353	1765	15	unless	unless	SCONJ
ftr-353	1765	16	that	that	DET
ftr-353	1765	17	ownership	ownership	NOUN
ftr-353	1765	18	change	change	NOUN
ftr-353	1765	19	also	also	ADV
ftr-353	1765	20	is	be	AUX
ftr-353	1765	21	described	describe	VERB
ftr-353	1765	22	in	in	ADP
ftr-353	1765	23	the	the	DET
ftr-353	1765	24	preceding	precede	VERB
ftr-353	1765	25	sentence	sentence	NOUN
ftr-353	1765	26	.	.	PUNCT
ftr-353	1766	1	section	section	NOUN
ftr-353	1766	2	382(n	382(n	PROPN
ftr-353	1766	3	)	)	PUNCT
ftr-353	1766	4	is	be	AUX
ftr-353	1766	5	effective	effective	ADJ
ftr-353	1766	6	for	for	ADP
ftr-353	1766	7	ownership	ownership	NOUN
ftr-353	1766	8	changes	change	NOUN
ftr-353	1766	9	occurring	occur	VERB
ftr-353	1766	10	after	after	ADP
ftr-353	1766	11	2/17/09	2/17/09	PROPN
ftr-353	1766	12	.	.	PUNCT
ftr-353	1767	1	(	(	PUNCT
ftr-353	1767	2	c	c	X
ftr-353	1767	3	)	)	PUNCT
ftr-353	1767	4	notice	notice	VERB
ftr-353	1767	5	2009	2009	NUM
ftr-353	1767	6	-	-	SYM
ftr-353	1767	7	38	38	NUM
ftr-353	1767	8	,	,	PUNCT
ftr-353	1767	9	2009	2009	NUM
ftr-353	1767	10	-	-	SYM
ftr-353	1767	11	18	18	NUM
ftr-353	1767	12	i.r.b	i.r.b	NOUN
ftr-353	1767	13	.	.	PUNCT
ftr-353	1768	1	901	901	NUM
ftr-353	1768	2	(	(	PUNCT
ftr-353	1768	3	4/14/09	4/14/09	NUM
ftr-353	1768	4	)	)	PUNCT
ftr-353	1768	5	.	.	PUNCT
ftr-353	1769	1	this	this	DET
ftr-353	1769	2	notice	notice	NOUN
ftr-353	1769	3	amplifies	amplify	VERB
ftr-353	1769	4	and	and	CCONJ
ftr-353	1769	5	supersedes	supersede	VERB
ftr-353	1769	6	notice	notice	NOUN
ftr-353	1769	7	2009	2009	NUM
ftr-353	1769	8	-	-	SYM
ftr-353	1769	9	14	14	NUM
ftr-353	1769	10	to	to	PART
ftr-353	1769	11	provide	provide	VERB
ftr-353	1769	12	guidance	guidance	NOUN
ftr-353	1769	13	to	to	ADP
ftr-353	1769	14	corporate	corporate	ADJ
ftr-353	1769	15	issuers	issuer	NOUN
ftr-353	1769	16	with	with	ADP
ftr-353	1769	17	respect	respect	NOUN
ftr-353	1769	18	to	to	ADP
ftr-353	1769	19	treasury	treasury	PROPN
ftr-353	1769	20	’s	’s	PART
ftr-353	1769	21	acquisition	acquisition	NOUN
ftr-353	1769	22	of	of	ADP
ftr-353	1769	23	instruments	instrument	NOUN
ftr-353	1769	24	pursuant	pursuant	VERB
ftr-353	1769	25	to	to	ADP
ftr-353	1769	26	the	the	DET
ftr-353	1769	27	following	follow	VERB
ftr-353	1769	28	eesa	eesa	NOUN
ftr-353	1769	29	programs	program	NOUN
ftr-353	1769	30	:	:	PUNCT
ftr-353	1769	31	(	(	PUNCT
ftr-353	1769	32	1	1	X
ftr-353	1769	33	)	)	PUNCT
ftr-353	1769	34	the	the	DET
ftr-353	1769	35	capital	capital	NOUN
ftr-353	1769	36	purchase	purchase	NOUN
ftr-353	1769	37	program	program	NOUN
ftr-353	1769	38	for	for	ADP
ftr-353	1769	39	publicly	publicly	ADV
ftr-353	1769	40	-	-	PUNCT
ftr-353	1769	41	traded	trade	VERB
ftr-353	1769	42	issuers	issuer	NOUN
ftr-353	1769	43	(	(	PUNCT
ftr-353	1769	44	public	public	ADJ
ftr-353	1769	45	cpp	cpp	NOUN
ftr-353	1769	46	)	)	PUNCT
ftr-353	1769	47	;	;	PUNCT
ftr-353	1769	48	(	(	PUNCT
ftr-353	1769	49	2	2	X
ftr-353	1769	50	)	)	PUNCT
ftr-353	1769	51	the	the	DET
ftr-353	1769	52	capital	capital	NOUN
ftr-353	1769	53	purchase	purchase	NOUN
ftr-353	1769	54	program	program	NOUN
ftr-353	1769	55	for	for	ADP
ftr-353	1769	56	private	private	ADJ
ftr-353	1769	57	issuers	issuer	NOUN
ftr-353	1769	58	(	(	PUNCT
ftr-353	1769	59	private	private	ADJ
ftr-353	1769	60	cpp	cpp	NOUN
ftr-353	1769	61	)	)	PUNCT
ftr-353	1769	62	;	;	PUNCT
ftr-353	1769	63	(	(	PUNCT
ftr-353	1769	64	3	3	X
ftr-353	1769	65	)	)	PUNCT
ftr-353	1769	66	the	the	DET
ftr-353	1769	67	capital	capital	NOUN
ftr-353	1769	68	purchase	purchase	NOUN
ftr-353	1769	69	program	program	NOUN
ftr-353	1769	70	for	for	ADP
ftr-353	1769	71	s	s	NOUN
ftr-353	1769	72	corporations	corporation	NOUN
ftr-353	1769	73	(	(	PUNCT
ftr-353	1769	74	s	s	PROPN
ftr-353	1769	75	corp	corp	PROPN
ftr-353	1769	76	cpp	cpp	PROPN
ftr-353	1769	77	)	)	PUNCT
ftr-353	1769	78	;	;	PUNCT
ftr-353	1769	79	(	(	PUNCT
ftr-353	1769	80	4	4	X
ftr-353	1769	81	)	)	PUNCT
ftr-353	1769	82	the	the	DET
ftr-353	1769	83	targeted	target	VERB
ftr-353	1769	84	investment	investment	NOUN
ftr-353	1769	85	2010	2010	NUM
ftr-353	1769	86	]	]	PUNCT
ftr-353	1769	87	recent	recent	ADJ
ftr-353	1769	88	developments	development	NOUN
ftr-353	1769	89	in	in	ADP
ftr-353	1769	90	federal	federal	ADJ
ftr-353	1769	91	income	income	NOUN
ftr-353	1769	92	taxation	taxation	NOUN
ftr-353	1769	93	168	168	NUM
ftr-353	1769	94	program	program	NOUN
ftr-353	1769	95	(	(	PUNCT
ftr-353	1769	96	tarp	tarp	NOUN
ftr-353	1769	97	tip	tip	NOUN
ftr-353	1769	98	)	)	PUNCT
ftr-353	1769	99	;	;	PUNCT
ftr-353	1769	100	(	(	PUNCT
ftr-353	1769	101	5	5	X
ftr-353	1769	102	)	)	PUNCT
ftr-353	1769	103	the	the	DET
ftr-353	1769	104	asset	asset	NOUN
ftr-353	1769	105	guarantee	guarantee	NOUN
ftr-353	1769	106	program	program	NOUN
ftr-353	1769	107	;	;	PUNCT
ftr-353	1769	108	(	(	PUNCT
ftr-353	1769	109	6	6	X
ftr-353	1769	110	)	)	PUNCT
ftr-353	1769	111	the	the	DET
ftr-353	1769	112	systemically	systemically	ADV
ftr-353	1769	113	significant	significant	ADJ
ftr-353	1769	114	failing	fail	VERB
ftr-353	1769	115	institutions	institution	NOUN
ftr-353	1769	116	program	program	NOUN
ftr-353	1769	117	;	;	PUNCT
ftr-353	1769	118	(	(	PUNCT
ftr-353	1769	119	7	7	X
ftr-353	1769	120	)	)	PUNCT
ftr-353	1769	121	the	the	DET
ftr-353	1769	122	automotive	automotive	ADJ
ftr-353	1769	123	industry	industry	NOUN
ftr-353	1769	124	financing	financing	NOUN
ftr-353	1769	125	program	program	NOUN
ftr-353	1769	126	;	;	PUNCT
ftr-353	1769	127	and	and	CCONJ
ftr-353	1769	128	(	(	PUNCT
ftr-353	1769	129	8)	8)	NUM
ftr-353	1769	130	the	the	DET
ftr-353	1769	131	capital	capital	NOUN
ftr-353	1769	132	assistance	assistance	NOUN
ftr-353	1769	133	program	program	NOUN
ftr-353	1769	134	for	for	ADP
ftr-353	1769	135	publiclytraded	publiclytraded	ADJ
ftr-353	1769	136	issuers	issuer	NOUN
ftr-353	1769	137	(	(	PUNCT
ftr-353	1769	138	tarp	tarp	NOUN
ftr-353	1769	139	cap	cap	NOUN
ftr-353	1769	140	)	)	PUNCT
ftr-353	1769	141	.	.	PUNCT
ftr-353	1770	1	3	3	X
ftr-353	1770	2	.	.	X
ftr-353	1770	3	help	help	NOUN
ftr-353	1770	4	!	!	PUNCT
ftr-353	1771	1	stop	stop	VERB
ftr-353	1771	2	me	i	PRON
ftr-353	1771	3	before	before	SCONJ
ftr-353	1771	4	i	i	PRON
ftr-353	1771	5	give	give	VERB
ftr-353	1771	6	away	away	ADP
ftr-353	1771	7	any	any	DET
ftr-353	1771	8	more	more	ADJ
ftr-353	1771	9	money	money	NOUN
ftr-353	1771	10	without	without	ADP
ftr-353	1771	11	congressional	congressional	ADJ
ftr-353	1771	12	action	action	NOUN
ftr-353	1771	13	.	.	PUNCT
ftr-353	1772	1	notice	notice	VERB
ftr-353	1772	2	2008	2008	NUM
ftr-353	1772	3	-	-	SYM
ftr-353	1772	4	101	101	NUM
ftr-353	1772	5	,	,	PUNCT
ftr-353	1772	6	2008	2008	NUM
ftr-353	1772	7	-	-	SYM
ftr-353	1772	8	44	44	NUM
ftr-353	1772	9	i.r.b	i.r.b	NOUN
ftr-353	1772	10	.	.	PUNCT
ftr-353	1773	1	1082	1082	NUM
ftr-353	1773	2	(	(	PUNCT
ftr-353	1773	3	10/15/08	10/15/08	PROPN
ftr-353	1773	4	)	)	PUNCT
ftr-353	1773	5	.	.	PUNCT
ftr-353	1774	1	this	this	DET
ftr-353	1774	2	notice	notice	NOUN
ftr-353	1774	3	specifies	specifie	NOUN
ftr-353	1774	4	that	that	PRON
ftr-353	1774	5	tarp	tarp	NOUN
ftr-353	1774	6	funds	fund	NOUN
ftr-353	1774	7	received	receive	VERB
ftr-353	1774	8	by	by	ADP
ftr-353	1774	9	banks	bank	NOUN
ftr-353	1774	10	for	for	ADP
ftr-353	1774	11	“	"	PUNCT
ftr-353	1774	12	troubled	troubled	ADJ
ftr-353	1774	13	assets	asset	NOUN
ftr-353	1774	14	”	"	PUNCT
ftr-353	1774	15	will	will	AUX
ftr-353	1774	16	not	not	PART
ftr-353	1774	17	be	be	AUX
ftr-353	1774	18	treated	treat	VERB
ftr-353	1774	19	as	as	ADP
ftr-353	1774	20	“	"	PUNCT
ftr-353	1774	21	the	the	DET
ftr-353	1774	22	provision	provision	NOUN
ftr-353	1774	23	of	of	ADP
ftr-353	1774	24	federal	federal	ADJ
ftr-353	1774	25	financial	financial	ADJ
ftr-353	1774	26	assistance	assistance	NOUN
ftr-353	1774	27	”	"	PUNCT
ftr-353	1774	28	within	within	ADP
ftr-353	1774	29	the	the	DET
ftr-353	1774	30	meaning	meaning	NOUN
ftr-353	1774	31	of	of	ADP
ftr-353	1774	32	§	§	PROPN
ftr-353	1774	33	597	597	NUM
ftr-353	1774	34	.	.	PUNCT
ftr-353	1775	1	that	that	DET
ftr-353	1775	2	code	code	NOUN
ftr-353	1775	3	section	section	NOUN
ftr-353	1775	4	requires	require	VERB
ftr-353	1775	5	that	that	SCONJ
ftr-353	1775	6	“	"	PUNCT
ftr-353	1775	7	federal	federal	ADJ
ftr-353	1775	8	financial	financial	ADJ
ftr-353	1775	9	assistance	assistance	NOUN
ftr-353	1775	10	shall	shall	AUX
ftr-353	1775	11	be	be	AUX
ftr-353	1775	12	properly	properly	ADV
ftr-353	1775	13	taken	take	VERB
ftr-353	1775	14	into	into	ADP
ftr-353	1775	15	account	account	NOUN
ftr-353	1775	16	by	by	ADP
ftr-353	1775	17	the	the	DET
ftr-353	1775	18	institution	institution	NOUN
ftr-353	1775	19	from	from	ADP
ftr-353	1775	20	which	which	PRON
ftr-353	1775	21	the	the	DET
ftr-353	1775	22	assets	asset	NOUN
ftr-353	1775	23	were	be	AUX
ftr-353	1775	24	acquired	acquire	VERB
ftr-353	1775	25	.	.	PUNCT
ftr-353	1775	26	”	"	PUNCT
ftr-353	1776	1	vii	vii	PROPN
ftr-353	1776	2	.	.	PROPN
ftr-353	1776	3	partnerships	partnership	NOUN
ftr-353	1776	4	a.	a.	NOUN
ftr-353	1776	5	formation	formation	NOUN
ftr-353	1776	6	and	and	CCONJ
ftr-353	1776	7	taxable	taxable	ADJ
ftr-353	1776	8	years	year	NOUN
ftr-353	1776	9	there	there	PRON
ftr-353	1776	10	were	be	VERB
ftr-353	1776	11	no	no	DET
ftr-353	1776	12	significant	significant	ADJ
ftr-353	1776	13	developments	development	NOUN
ftr-353	1776	14	regarding	regard	VERB
ftr-353	1776	15	this	this	DET
ftr-353	1776	16	topic	topic	NOUN
ftr-353	1776	17	during	during	ADP
ftr-353	1776	18	2009	2009	NUM
ftr-353	1776	19	.	.	PUNCT
ftr-353	1777	1	b.	b.	NOUN
ftr-353	1777	2	allocations	allocation	NOUN
ftr-353	1777	3	of	of	ADP
ftr-353	1777	4	distributive	distributive	ADJ
ftr-353	1777	5	share	share	NOUN
ftr-353	1777	6	,	,	PUNCT
ftr-353	1777	7	partnership	partnership	NOUN
ftr-353	1777	8	debt	debt	NOUN
ftr-353	1777	9	,	,	PUNCT
ftr-353	1777	10	and	and	CCONJ
ftr-353	1777	11	outside	outside	ADJ
ftr-353	1777	12	basis	basis	NOUN
ftr-353	1777	13	1	1	NUM
ftr-353	1777	14	.	.	X
ftr-353	1777	15	rip	rip	VERB
ftr-353	1777	16	van	van	PROPN
ftr-353	1777	17	winkle	winkle	PROPN
ftr-353	1777	18	awakened	awaken	VERB
ftr-353	1777	19	.	.	PUNCT
ftr-353	1778	1	after	after	ADP
ftr-353	1778	2	23	23	NUM
ftr-353	1778	3	years	year	NOUN
ftr-353	1778	4	treasury	treasury	PROPN
ftr-353	1778	5	has	have	AUX
ftr-353	1778	6	proposed	propose	VERB
ftr-353	1778	7	regulations	regulation	NOUN
ftr-353	1778	8	under	under	ADP
ftr-353	1778	9	§	§	PROPN
ftr-353	1778	10	706(d	706(d	PROPN
ftr-353	1778	11	)	)	PUNCT
ftr-353	1778	12	.	.	PUNCT
ftr-353	1779	1	reg-144689	reg-144689	NOUN
ftr-353	1779	2	-	-	PUNCT
ftr-353	1779	3	04	04	NUM
ftr-353	1779	4	,	,	PUNCT
ftr-353	1779	5	determination	determination	NOUN
ftr-353	1779	6	of	of	ADP
ftr-353	1779	7	distributive	distributive	ADJ
ftr-353	1779	8	share	share	NOUN
ftr-353	1779	9	when	when	SCONJ
ftr-353	1779	10	a	a	DET
ftr-353	1779	11	partner	partner	NOUN
ftr-353	1779	12	’s	’s	PART
ftr-353	1779	13	interest	interest	NOUN
ftr-353	1779	14	changes	change	NOUN
ftr-353	1779	15	,	,	PUNCT
ftr-353	1779	16	74	74	NUM
ftr-353	1779	17	f.r	f.r	SYM
ftr-353	1779	18	.	.	NOUN
ftr-353	1779	19	17119	17119	NUM
ftr-353	1779	20	(	(	PUNCT
ftr-353	1779	21	4/14/09	4/14/09	NUM
ftr-353	1779	22	)	)	PUNCT
ftr-353	1779	23	.	.	PUNCT
ftr-353	1780	1	section	section	NOUN
ftr-353	1780	2	706(d)(1	706(d)(1	NUM
ftr-353	1780	3	)	)	PUNCT
ftr-353	1780	4	,	,	PUNCT
ftr-353	1780	5	originally	originally	ADV
ftr-353	1780	6	enacted	enact	VERB
ftr-353	1780	7	in	in	ADP
ftr-353	1780	8	1976	1976	NUM
ftr-353	1780	9	and	and	CCONJ
ftr-353	1780	10	amended	amend	VERB
ftr-353	1780	11	in	in	ADP
ftr-353	1780	12	1984	1984	NUM
ftr-353	1780	13	,	,	PUNCT
ftr-353	1780	14	provides	provide	VERB
ftr-353	1780	15	that	that	SCONJ
ftr-353	1780	16	in	in	ADP
ftr-353	1780	17	any	any	DET
ftr-353	1780	18	taxable	taxable	ADJ
ftr-353	1780	19	year	year	NOUN
ftr-353	1780	20	in	in	ADP
ftr-353	1780	21	which	which	PRON
ftr-353	1780	22	there	there	PRON
ftr-353	1780	23	is	be	VERB
ftr-353	1780	24	a	a	DET
ftr-353	1780	25	change	change	NOUN
ftr-353	1780	26	in	in	ADP
ftr-353	1780	27	a	a	DET
ftr-353	1780	28	partner	partner	NOUN
ftr-353	1780	29	’s	’s	PART
ftr-353	1780	30	interest	interest	NOUN
ftr-353	1780	31	,	,	PUNCT
ftr-353	1780	32	each	each	DET
ftr-353	1780	33	partner	partner	NOUN
ftr-353	1780	34	’s	’s	PART
ftr-353	1780	35	distributive	distributive	ADJ
ftr-353	1780	36	share	share	NOUN
ftr-353	1780	37	of	of	ADP
ftr-353	1780	38	partnership	partnership	NOUN
ftr-353	1780	39	items	item	NOUN
ftr-353	1780	40	must	must	AUX
ftr-353	1780	41	be	be	AUX
ftr-353	1780	42	determined	determine	VERB
ftr-353	1780	43	under	under	ADP
ftr-353	1780	44	a	a	DET
ftr-353	1780	45	method	method	NOUN
ftr-353	1780	46	prescribed	prescribe	VERB
ftr-353	1780	47	by	by	ADP
ftr-353	1780	48	regulations	regulation	NOUN
ftr-353	1780	49	to	to	PART
ftr-353	1780	50	take	take	VERB
ftr-353	1780	51	into	into	ADP
ftr-353	1780	52	account	account	NOUN
ftr-353	1780	53	the	the	DET
ftr-353	1780	54	partners	partner	NOUN
ftr-353	1780	55	’	’	PART
ftr-353	1780	56	varying	vary	VERB
ftr-353	1780	57	interests	interest	NOUN
ftr-353	1780	58	during	during	ADP
ftr-353	1780	59	the	the	DET
ftr-353	1780	60	year	year	NOUN
ftr-353	1780	61	.	.	PUNCT
ftr-353	1781	1	pre-1976	pre-1976	NOUN
ftr-353	1781	2	regulations	regulation	NOUN
ftr-353	1781	3	,	,	PUNCT
ftr-353	1781	4	reg	reg	NOUN
ftr-353	1781	5	.	.	PUNCT
ftr-353	1782	1	§	§	PROPN
ftr-353	1782	2	1.706-(1)(c)(2	1.706-(1)(c)(2	NUM
ftr-353	1782	3	)	)	PUNCT
ftr-353	1782	4	,	,	PUNCT
ftr-353	1782	5	mandated	mandate	VERB
ftr-353	1782	6	the	the	DET
ftr-353	1782	7	use	use	NOUN
ftr-353	1782	8	of	of	ADP
ftr-353	1782	9	the	the	DET
ftr-353	1782	10	interim	interim	ADJ
ftr-353	1782	11	closing	closing	NOUN
ftr-353	1782	12	of	of	ADP
ftr-353	1782	13	the	the	DET
ftr-353	1782	14	books	book	NOUN
ftr-353	1782	15	method	method	VERB
ftr-353	1782	16	,	,	PUNCT
ftr-353	1782	17	unless	unless	SCONJ
ftr-353	1782	18	the	the	DET
ftr-353	1782	19	partnership	partnership	NOUN
ftr-353	1782	20	elected	elect	VERB
ftr-353	1782	21	a	a	DET
ftr-353	1782	22	proration	proration	NOUN
ftr-353	1782	23	method	method	NOUN
ftr-353	1782	24	.	.	PUNCT
ftr-353	1783	1	the	the	DET
ftr-353	1783	2	proposed	propose	VERB
ftr-353	1783	3	regulations	regulation	NOUN
ftr-353	1783	4	would	would	AUX
ftr-353	1783	5	adopt	adopt	VERB
ftr-353	1783	6	these	these	DET
ftr-353	1783	7	rules	rule	NOUN
ftr-353	1783	8	under	under	ADP
ftr-353	1783	9	the	the	DET
ftr-353	1783	10	current	current	ADJ
ftr-353	1783	11	statutory	statutory	ADJ
ftr-353	1783	12	provision	provision	NOUN
ftr-353	1783	13	,	,	PUNCT
ftr-353	1783	14	with	with	ADP
ftr-353	1783	15	significant	significant	ADJ
ftr-353	1783	16	modifications	modification	NOUN
ftr-353	1783	17	.	.	PUNCT
ftr-353	1784	1	the	the	DET
ftr-353	1784	2	proposed	propose	VERB
ftr-353	1784	3	regulations	regulation	NOUN
ftr-353	1784	4	continue	continue	VERB
ftr-353	1784	5	to	to	PART
ftr-353	1784	6	mandate	mandate	VERB
ftr-353	1784	7	the	the	DET
ftr-353	1784	8	interim	interim	ADJ
ftr-353	1784	9	closing	closing	NOUN
ftr-353	1784	10	of	of	ADP
ftr-353	1784	11	the	the	DET
ftr-353	1784	12	books	book	NOUN
ftr-353	1784	13	method	method	VERB
ftr-353	1784	14	,	,	PUNCT
ftr-353	1784	15	whenever	whenever	SCONJ
ftr-353	1784	16	a	a	DET
ftr-353	1784	17	partner	partner	NOUN
ftr-353	1784	18	’s	’s	PART
ftr-353	1784	19	interest	interest	NOUN
ftr-353	1784	20	is	be	AUX
ftr-353	1784	21	changed	change	VERB
ftr-353	1784	22	,	,	PUNCT
ftr-353	1784	23	including	include	VERB
ftr-353	1784	24	a	a	DET
ftr-353	1784	25	partner	partner	NOUN
ftr-353	1784	26	’s	’s	PART
ftr-353	1784	27	retirement	retirement	NOUN
ftr-353	1784	28	or	or	CCONJ
ftr-353	1784	29	sale	sale	NOUN
ftr-353	1784	30	of	of	ADP
ftr-353	1784	31	the	the	DET
ftr-353	1784	32	partner	partner	NOUN
ftr-353	1784	33	’s	’s	PART
ftr-353	1784	34	entire	entire	ADJ
ftr-353	1784	35	interest	interest	NOUN
ftr-353	1784	36	in	in	ADP
ftr-353	1784	37	the	the	DET
ftr-353	1784	38	partnership	partnership	NOUN
ftr-353	1784	39	,	,	PUNCT
ftr-353	1784	40	unless	unless	SCONJ
ftr-353	1784	41	the	the	DET
ftr-353	1784	42	partnership	partnership	NOUN
ftr-353	1784	43	by	by	ADP
ftr-353	1784	44	agreement	agreement	NOUN
ftr-353	1784	45	among	among	ADP
ftr-353	1784	46	the	the	DET
ftr-353	1784	47	partners	partner	NOUN
ftr-353	1784	48	elects	elect	NOUN
ftr-353	1784	49	to	to	PART
ftr-353	1784	50	use	use	VERB
ftr-353	1784	51	the	the	DET
ftr-353	1784	52	proration	proration	NOUN
ftr-353	1784	53	method	method	NOUN
ftr-353	1784	54	.	.	PUNCT
ftr-353	1785	1	prop	prop	NOUN
ftr-353	1785	2	.	.	PUNCT
ftr-353	1786	1	reg	reg	PROPN
ftr-353	1786	2	.	.	PUNCT
ftr-353	1787	1	§	§	PROPN
ftr-353	1787	2	1.706	1.706	NUM
ftr-353	1787	3	-	-	PUNCT
ftr-353	1787	4	4(a)(1	4(a)(1	NUM
ftr-353	1787	5	)	)	PUNCT
ftr-353	1787	6	.	.	PUNCT
ftr-353	1788	1	for	for	ADP
ftr-353	1788	2	purposes	purpose	NOUN
ftr-353	1788	3	of	of	ADP
ftr-353	1788	4	determining	determine	VERB
ftr-353	1788	5	allocations	allocation	NOUN
ftr-353	1788	6	to	to	ADP
ftr-353	1788	7	partners	partner	NOUN
ftr-353	1788	8	whose	whose	DET
ftr-353	1788	9	interests	interest	NOUN
ftr-353	1788	10	vary	vary	VERB
ftr-353	1788	11	during	during	ADP
ftr-353	1788	12	the	the	DET
ftr-353	1788	13	taxable	taxable	ADJ
ftr-353	1788	14	year	year	NOUN
ftr-353	1788	15	,	,	PUNCT
ftr-353	1788	16	the	the	DET
ftr-353	1788	17	proposed	propose	VERB
ftr-353	1788	18	regulations	regulation	NOUN
ftr-353	1788	19	would	would	AUX
ftr-353	1788	20	require	require	VERB
ftr-353	1788	21	the	the	DET
ftr-353	1788	22	partnership	partnership	NOUN
ftr-353	1788	23	to	to	PART
ftr-353	1788	24	allocate	allocate	VERB
ftr-353	1788	25	partnership	partnership	NOUN
ftr-353	1788	26	items	item	NOUN
ftr-353	1788	27	under	under	ADP
ftr-353	1788	28	its	its	PRON
ftr-353	1788	29	method	method	NOUN
ftr-353	1788	30	of	of	ADP
ftr-353	1788	31	accounting	account	VERB
ftr-353	1788	32	for	for	ADP
ftr-353	1788	33	the	the	DET
ftr-353	1788	34	full	full	ADJ
ftr-353	1788	35	taxable	taxable	ADJ
ftr-353	1788	36	year	year	NOUN
ftr-353	1788	37	to	to	ADP
ftr-353	1788	38	segments	segment	NOUN
ftr-353	1788	39	of	of	ADP
ftr-353	1788	40	the	the	DET
ftr-353	1788	41	taxable	taxable	ADJ
ftr-353	1788	42	year	year	NOUN
ftr-353	1788	43	representing	represent	VERB
ftr-353	1788	44	discrete	discrete	ADJ
ftr-353	1788	45	periods	period	NOUN
ftr-353	1788	46	during	during	ADP
ftr-353	1788	47	which	which	PRON
ftr-353	1788	48	partners	partner	NOUN
ftr-353	1788	49	’	'	PUNCT
ftr-353	1788	50	interests	interest	NOUN
ftr-353	1788	51	vary	vary	VERB
ftr-353	1788	52	.	.	PUNCT
ftr-353	1789	1	prop	prop	NOUN
ftr-353	1789	2	.	.	PUNCT
ftr-353	1790	1	reg	reg	PROPN
ftr-353	1790	2	.	.	PUNCT
ftr-353	1791	1	§	§	PROPN
ftr-353	1791	2	1.706	1.706	NUM
ftr-353	1791	3	-	-	SYM
ftr-353	1791	4	4(a)(2	4(a)(2	NUM
ftr-353	1791	5	)	)	PUNCT
ftr-353	1791	6	.	.	PUNCT
ftr-353	1792	1	169	169	NUM
ftr-353	1792	2	florida	florida	PROPN
ftr-353	1792	3	tax	tax	NOUN
ftr-353	1792	4	review	review	NOUN
ftr-353	1792	5	[	[	X
ftr-353	1792	6	vol	vol	NOUN
ftr-353	1792	7	.	.	PUNCT
ftr-353	1793	1	10	10	NUM
ftr-353	1793	2	:	:	PUNCT
ftr-353	1793	3	si	si	PROPN
ftr-353	1793	4	segments	segment	NOUN
ftr-353	1793	5	rule.—under	rule.—und	ADJ
ftr-353	1794	1	the	the	DET
ftr-353	1794	2	interim	interim	ADJ
ftr-353	1794	3	closing	closing	NOUN
ftr-353	1794	4	of	of	ADP
ftr-353	1794	5	the	the	DET
ftr-353	1794	6	books	book	NOUN
ftr-353	1794	7	method	method	NOUN
ftr-353	1794	8	,	,	PUNCT
ftr-353	1794	9	prop	prop	NOUN
ftr-353	1794	10	.	.	PUNCT
ftr-353	1795	1	reg	reg	PROPN
ftr-353	1795	2	.	.	PUNCT
ftr-353	1796	1	§	§	PROPN
ftr-353	1796	2	1.704	1.704	NUM
ftr-353	1796	3	-	-	SYM
ftr-353	1796	4	4(c)(2	4(c)(2	NUM
ftr-353	1796	5	)	)	PUNCT
ftr-353	1796	6	would	would	AUX
ftr-353	1796	7	allow	allow	VERB
ftr-353	1796	8	the	the	DET
ftr-353	1796	9	partnership	partnership	NOUN
ftr-353	1796	10	to	to	PART
ftr-353	1796	11	allocate	allocate	VERB
ftr-353	1796	12	items	item	NOUN
ftr-353	1796	13	to	to	ADP
ftr-353	1796	14	a	a	DET
ftr-353	1796	15	segment	segment	NOUN
ftr-353	1796	16	of	of	ADP
ftr-353	1796	17	the	the	DET
ftr-353	1796	18	taxable	taxable	ADJ
ftr-353	1796	19	year	year	NOUN
ftr-353	1796	20	ending	end	VERB
ftr-353	1796	21	either	either	CCONJ
ftr-353	1796	22	on	on	ADP
ftr-353	1796	23	the	the	DET
ftr-353	1796	24	calendar	calendar	NOUN
ftr-353	1796	25	day	day	PROPN
ftr-353	1796	26	a	a	DET
ftr-353	1796	27	partner	partner	NOUN
ftr-353	1796	28	’s	’s	PART
ftr-353	1796	29	interest	interest	NOUN
ftr-353	1796	30	changes	change	NOUN
ftr-353	1796	31	,	,	PUNCT
ftr-353	1796	32	or	or	CCONJ
ftr-353	1796	33	to	to	PART
ftr-353	1796	34	adopt	adopt	VERB
ftr-353	1796	35	a	a	DET
ftr-353	1796	36	semi	semi	ADJ
ftr-353	1796	37	-	-	ADJ
ftr-353	1796	38	monthly	monthly	ADJ
ftr-353	1796	39	convention	convention	NOUN
ftr-353	1796	40	under	under	ADP
ftr-353	1796	41	which	which	PRON
ftr-353	1796	42	a	a	DET
ftr-353	1796	43	change	change	NOUN
ftr-353	1796	44	in	in	ADP
ftr-353	1796	45	a	a	DET
ftr-353	1796	46	partner	partner	NOUN
ftr-353	1796	47	’s	’s	PART
ftr-353	1796	48	interest	interest	NOUN
ftr-353	1796	49	during	during	ADP
ftr-353	1796	50	the	the	DET
ftr-353	1796	51	first	first	ADJ
ftr-353	1796	52	fifteen	fifteen	NUM
ftr-353	1796	53	days	day	NOUN
ftr-353	1796	54	of	of	ADP
ftr-353	1796	55	a	a	DET
ftr-353	1796	56	month	month	NOUN
ftr-353	1796	57	would	would	AUX
ftr-353	1796	58	require	require	VERB
ftr-353	1796	59	the	the	DET
ftr-353	1796	60	partnership	partnership	NOUN
ftr-353	1796	61	to	to	PART
ftr-353	1796	62	close	close	VERB
ftr-353	1796	63	its	its	PRON
ftr-353	1796	64	books	book	NOUN
ftr-353	1796	65	as	as	ADP
ftr-353	1796	66	of	of	ADP
ftr-353	1796	67	the	the	DET
ftr-353	1796	68	last	last	ADJ
ftr-353	1796	69	day	day	NOUN
ftr-353	1796	70	of	of	ADP
ftr-353	1796	71	the	the	DET
ftr-353	1796	72	preceding	precede	VERB
ftr-353	1796	73	month	month	NOUN
ftr-353	1796	74	,	,	PUNCT
ftr-353	1796	75	and	and	CCONJ
ftr-353	1796	76	a	a	DET
ftr-353	1796	77	change	change	NOUN
ftr-353	1796	78	in	in	ADP
ftr-353	1796	79	a	a	DET
ftr-353	1796	80	partner	partner	NOUN
ftr-353	1796	81	’s	’s	PART
ftr-353	1796	82	interest	interest	NOUN
ftr-353	1796	83	after	after	ADP
ftr-353	1796	84	the	the	DET
ftr-353	1796	85	fifteenth	fifteenth	ADJ
ftr-353	1796	86	day	day	NOUN
ftr-353	1796	87	of	of	ADP
ftr-353	1796	88	the	the	DET
ftr-353	1796	89	month	month	NOUN
ftr-353	1796	90	would	would	AUX
ftr-353	1796	91	require	require	VERB
ftr-353	1796	92	the	the	DET
ftr-353	1796	93	partnership	partnership	NOUN
ftr-353	1796	94	to	to	PART
ftr-353	1796	95	close	close	VERB
ftr-353	1796	96	its	its	PRON
ftr-353	1796	97	books	book	NOUN
ftr-353	1796	98	on	on	ADP
ftr-353	1796	99	the	the	DET
ftr-353	1796	100	fifteenth	fifteenth	ADJ
ftr-353	1796	101	day	day	NOUN
ftr-353	1796	102	of	of	ADP
ftr-353	1796	103	the	the	DET
ftr-353	1796	104	month	month	NOUN
ftr-353	1796	105	of	of	ADP
ftr-353	1796	106	the	the	DET
ftr-353	1796	107	change	change	NOUN
ftr-353	1796	108	.	.	PUNCT
ftr-353	1797	1	prop	prop	NOUN
ftr-353	1797	2	.	.	PUNCT
ftr-353	1798	1	reg	reg	PROPN
ftr-353	1798	2	.	.	PUNCT
ftr-353	1799	1	§	§	PROPN
ftr-353	1799	2	1.706	1.706	NUM
ftr-353	1799	3	-	-	SYM
ftr-353	1799	4	4(e	4(e	NUM
ftr-353	1799	5	)	)	PUNCT
ftr-353	1799	6	.	.	PUNCT
ftr-353	1800	1	under	under	ADP
ftr-353	1800	2	the	the	DET
ftr-353	1800	3	proration	proration	NOUN
ftr-353	1800	4	method	method	NOUN
ftr-353	1800	5	,	,	PUNCT
ftr-353	1800	6	the	the	DET
ftr-353	1800	7	partnership	partnership	NOUN
ftr-353	1800	8	’s	’s	PART
ftr-353	1800	9	items	item	NOUN
ftr-353	1800	10	for	for	ADP
ftr-353	1800	11	the	the	DET
ftr-353	1800	12	entire	entire	ADJ
ftr-353	1800	13	year	year	NOUN
ftr-353	1800	14	would	would	AUX
ftr-353	1800	15	be	be	AUX
ftr-353	1800	16	prorated	prorate	VERB
ftr-353	1800	17	over	over	ADP
ftr-353	1800	18	the	the	DET
ftr-353	1800	19	full	full	ADJ
ftr-353	1800	20	taxable	taxable	ADJ
ftr-353	1800	21	year	year	NOUN
ftr-353	1800	22	and	and	CCONJ
ftr-353	1800	23	allocated	allocate	VERB
ftr-353	1800	24	among	among	ADP
ftr-353	1800	25	the	the	DET
ftr-353	1800	26	partners	partner	NOUN
ftr-353	1800	27	based	base	VERB
ftr-353	1800	28	on	on	ADP
ftr-353	1800	29	their	their	PRON
ftr-353	1800	30	respective	respective	ADJ
ftr-353	1800	31	percentage	percentage	NOUN
ftr-353	1800	32	interests	interest	NOUN
ftr-353	1800	33	during	during	ADP
ftr-353	1800	34	each	each	DET
ftr-353	1800	35	segment	segment	NOUN
ftr-353	1800	36	of	of	ADP
ftr-353	1800	37	the	the	DET
ftr-353	1800	38	taxable	taxable	ADJ
ftr-353	1800	39	year	year	NOUN
ftr-353	1800	40	.	.	PUNCT
ftr-353	1801	1	prop	prop	NOUN
ftr-353	1801	2	.	.	PUNCT
ftr-353	1802	1	reg	reg	PROPN
ftr-353	1802	2	.	.	PUNCT
ftr-353	1803	1	§	§	PROPN
ftr-353	1803	2	1	1	NUM
ftr-353	1803	3	.	.	PUNCT
ftr-353	1803	4	706	706	NUM
ftr-353	1803	5	-	-	SYM
ftr-353	1803	6	4(d)(1	4(d)(1	NUM
ftr-353	1803	7	)	)	PUNCT
ftr-353	1803	8	.	.	PUNCT
ftr-353	1804	1	a	a	DET
ftr-353	1804	2	segment	segment	NOUN
ftr-353	1804	3	would	would	AUX
ftr-353	1804	4	end	end	VERB
ftr-353	1804	5	on	on	ADP
ftr-353	1804	6	the	the	DET
ftr-353	1804	7	calendar	calendar	NOUN
ftr-353	1804	8	day	day	NOUN
ftr-353	1804	9	on	on	ADP
ftr-353	1804	10	which	which	PRON
ftr-353	1804	11	a	a	DET
ftr-353	1804	12	partner	partner	NOUN
ftr-353	1804	13	’s	’s	PART
ftr-353	1804	14	interest	interest	NOUN
ftr-353	1804	15	changes	change	NOUN
ftr-353	1804	16	.	.	PUNCT
ftr-353	1805	1	prop	prop	NOUN
ftr-353	1805	2	.	.	PUNCT
ftr-353	1806	1	reg	reg	PROPN
ftr-353	1806	2	.	.	PUNCT
ftr-353	1807	1	§	§	PROPN
ftr-353	1807	2	1.706	1.706	NUM
ftr-353	1807	3	-	-	SYM
ftr-353	1807	4	4(d)(2	4(d)(2	NUM
ftr-353	1807	5	)	)	PUNCT
ftr-353	1807	6	&	&	CCONJ
ftr-353	1807	7	(	(	PUNCT
ftr-353	1807	8	e)(1	e)(1	NOUN
ftr-353	1807	9	)	)	PUNCT
ftr-353	1807	10	.	.	PUNCT
ftr-353	1808	1	prohibition	prohibition	NOUN
ftr-353	1808	2	on	on	ADP
ftr-353	1808	3	prorating	prorate	VERB
ftr-353	1808	4	“	"	PUNCT
ftr-353	1808	5	extraordinary	extraordinary	ADJ
ftr-353	1808	6	items.—prop	items.—prop	NOUN
ftr-353	1808	7	.	.	PUNCT
ftr-353	1808	8	reg	reg	PROPN
ftr-353	1808	9	.	.	PUNCT
ftr-353	1809	1	§	§	PROPN
ftr-353	1809	2	1.7064(d)(3	1.7064(d)(3	NUM
ftr-353	1809	3	)	)	PUNCT
ftr-353	1809	4	contains	contain	VERB
ftr-353	1809	5	special	special	ADJ
ftr-353	1809	6	rules	rule	NOUN
ftr-353	1809	7	under	under	ADP
ftr-353	1809	8	the	the	DET
ftr-353	1809	9	proration	proration	NOUN
ftr-353	1809	10	method	method	NOUN
ftr-353	1809	11	that	that	PRON
ftr-353	1809	12	would	would	AUX
ftr-353	1809	13	prevent	prevent	VERB
ftr-353	1809	14	a	a	DET
ftr-353	1809	15	prorated	prorate	VERB
ftr-353	1809	16	allocation	allocation	NOUN
ftr-353	1809	17	of	of	ADP
ftr-353	1809	18	“	"	PUNCT
ftr-353	1809	19	extraordinary	extraordinary	ADJ
ftr-353	1809	20	”	"	PUNCT
ftr-353	1809	21	items	item	NOUN
ftr-353	1809	22	,	,	PUNCT
ftr-353	1809	23	which	which	PRON
ftr-353	1809	24	is	be	AUX
ftr-353	1809	25	a	a	DET
ftr-353	1809	26	problem	problem	NOUN
ftr-353	1809	27	under	under	ADP
ftr-353	1809	28	the	the	DET
ftr-353	1809	29	current	current	ADJ
ftr-353	1809	30	regulations	regulation	NOUN
ftr-353	1809	31	for	for	ADP
ftr-353	1809	32	a	a	DET
ftr-353	1809	33	partner	partner	NOUN
ftr-353	1809	34	who	who	PRON
ftr-353	1809	35	disposes	dispose	VERB
ftr-353	1809	36	of	of	ADP
ftr-353	1809	37	the	the	DET
ftr-353	1809	38	partner	partner	NOUN
ftr-353	1809	39	’s	’s	PART
ftr-353	1809	40	entire	entire	ADJ
ftr-353	1809	41	interest	interest	NOUN
ftr-353	1809	42	by	by	ADP
ftr-353	1809	43	liquidation	liquidation	NOUN
ftr-353	1809	44	or	or	CCONJ
ftr-353	1809	45	sale	sale	NOUN
ftr-353	1809	46	.	.	PUNCT
ftr-353	1810	1	the	the	DET
ftr-353	1810	2	proposed	propose	VERB
ftr-353	1810	3	regulations	regulation	NOUN
ftr-353	1810	4	would	would	AUX
ftr-353	1810	5	require	require	VERB
ftr-353	1810	6	an	an	DET
ftr-353	1810	7	allocation	allocation	NOUN
ftr-353	1810	8	of	of	ADP
ftr-353	1810	9	extraordinary	extraordinary	ADJ
ftr-353	1810	10	items	item	NOUN
ftr-353	1810	11	that	that	PRON
ftr-353	1810	12	,	,	PUNCT
ftr-353	1810	13	in	in	ADP
ftr-353	1810	14	general	general	ADJ
ftr-353	1810	15	,	,	PUNCT
ftr-353	1810	16	arise	arise	VERB
ftr-353	1810	17	on	on	ADP
ftr-353	1810	18	a	a	DET
ftr-353	1810	19	disposition	disposition	NOUN
ftr-353	1810	20	of	of	ADP
ftr-353	1810	21	partnership	partnership	NOUN
ftr-353	1810	22	property	property	NOUN
ftr-353	1810	23	to	to	ADP
ftr-353	1810	24	the	the	DET
ftr-353	1810	25	partners	partner	NOUN
ftr-353	1810	26	in	in	ADP
ftr-353	1810	27	proportion	proportion	NOUN
ftr-353	1810	28	to	to	ADP
ftr-353	1810	29	their	their	PRON
ftr-353	1810	30	interests	interest	NOUN
ftr-353	1810	31	at	at	ADP
ftr-353	1810	32	the	the	DET
ftr-353	1810	33	beginning	beginning	NOUN
ftr-353	1810	34	of	of	ADP
ftr-353	1810	35	the	the	DET
ftr-353	1810	36	calendar	calendar	NOUN
ftr-353	1810	37	day	day	NOUN
ftr-353	1810	38	on	on	ADP
ftr-353	1810	39	which	which	PRON
ftr-353	1810	40	the	the	DET
ftr-353	1810	41	extraordinary	extraordinary	ADJ
ftr-353	1810	42	item	item	NOUN
ftr-353	1810	43	is	be	AUX
ftr-353	1810	44	taken	take	VERB
ftr-353	1810	45	into	into	ADP
ftr-353	1810	46	account	account	NOUN
ftr-353	1810	47	.	.	PUNCT
ftr-353	1811	1	extraordinary	extraordinary	ADJ
ftr-353	1811	2	items	item	NOUN
ftr-353	1811	3	include	include	VERB
ftr-353	1811	4	,	,	PUNCT
ftr-353	1811	5	among	among	ADP
ftr-353	1811	6	others	other	NOUN
ftr-353	1811	7	,	,	PUNCT
ftr-353	1811	8	gain	gain	NOUN
ftr-353	1811	9	or	or	CCONJ
ftr-353	1811	10	loss	loss	NOUN
ftr-353	1811	11	on	on	ADP
ftr-353	1811	12	the	the	DET
ftr-353	1811	13	disposition	disposition	NOUN
ftr-353	1811	14	or	or	CCONJ
ftr-353	1811	15	abandonment	abandonment	NOUN
ftr-353	1811	16	of	of	ADP
ftr-353	1811	17	capital	capital	NOUN
ftr-353	1811	18	assets	asset	NOUN
ftr-353	1811	19	,	,	PUNCT
ftr-353	1811	20	trade	trade	NOUN
ftr-353	1811	21	or	or	CCONJ
ftr-353	1811	22	business	business	NOUN
ftr-353	1811	23	property	property	NOUN
ftr-353	1811	24	,	,	PUNCT
ftr-353	1811	25	property	property	NOUN
ftr-353	1811	26	excluded	exclude	VERB
ftr-353	1811	27	from	from	ADP
ftr-353	1811	28	capital	capital	NOUN
ftr-353	1811	29	gains	gain	NOUN
ftr-353	1811	30	treatment	treatment	NOUN
ftr-353	1811	31	under	under	ADP
ftr-353	1811	32	§	§	PROPN
ftr-353	1811	33	1221(a)(1	1221(a)(1	NUM
ftr-353	1811	34	)	)	PUNCT
ftr-353	1811	35	,	,	PUNCT
ftr-353	1811	36	(	(	PUNCT
ftr-353	1811	37	3	3	NUM
ftr-353	1811	38	)	)	PUNCT
ftr-353	1811	39	,	,	PUNCT
ftr-353	1811	40	(	(	PUNCT
ftr-353	1811	41	4	4	NUM
ftr-353	1811	42	)	)	PUNCT
ftr-353	1811	43	,	,	PUNCT
ftr-353	1811	44	or	or	CCONJ
ftr-353	1811	45	(	(	PUNCT
ftr-353	1811	46	5	5	X
ftr-353	1811	47	)	)	PUNCT
ftr-353	1811	48	if	if	SCONJ
ftr-353	1811	49	substantially	substantially	ADV
ftr-353	1811	50	all	all	PRON
ftr-353	1811	51	of	of	ADP
ftr-353	1811	52	the	the	DET
ftr-353	1811	53	assets	asset	NOUN
ftr-353	1811	54	in	in	ADP
ftr-353	1811	55	a	a	DET
ftr-353	1811	56	particular	particular	ADJ
ftr-353	1811	57	category	category	NOUN
ftr-353	1811	58	are	be	AUX
ftr-353	1811	59	disposed	dispose	VERB
ftr-353	1811	60	of	of	ADP
ftr-353	1811	61	in	in	ADP
ftr-353	1811	62	one	one	NUM
ftr-353	1811	63	transaction	transaction	NOUN
ftr-353	1811	64	,	,	PUNCT
ftr-353	1811	65	discharge	discharge	NOUN
ftr-353	1811	66	of	of	ADP
ftr-353	1811	67	indebtedness	indebtedness	NOUN
ftr-353	1811	68	,	,	PUNCT
ftr-353	1811	69	and	and	CCONJ
ftr-353	1811	70	items	item	NOUN
ftr-353	1811	71	from	from	ADP
ftr-353	1811	72	the	the	DET
ftr-353	1811	73	settlement	settlement	NOUN
ftr-353	1811	74	of	of	ADP
ftr-353	1811	75	tort	tort	NOUN
ftr-353	1811	76	or	or	CCONJ
ftr-353	1811	77	third	third	ADJ
ftr-353	1811	78	-	-	PUNCT
ftr-353	1811	79	party	party	NOUN
ftr-353	1811	80	liability	liability	NOUN
ftr-353	1811	81	.	.	PUNCT
ftr-353	1812	1	other	other	ADJ
ftr-353	1812	2	stuff	stuff	NOUN
ftr-353	1812	3	.	.	PUNCT
ftr-353	1812	4	—	—	PUNCT
ftr-353	1813	1	although	although	SCONJ
ftr-353	1813	2	the	the	DET
ftr-353	1813	3	proposed	propose	VERB
ftr-353	1813	4	regulations	regulation	NOUN
ftr-353	1813	5	would	would	AUX
ftr-353	1813	6	apply	apply	VERB
ftr-353	1813	7	to	to	ADP
ftr-353	1813	8	a	a	DET
ftr-353	1813	9	change	change	NOUN
ftr-353	1813	10	in	in	ADP
ftr-353	1813	11	a	a	DET
ftr-353	1813	12	partner	partner	NOUN
ftr-353	1813	13	’s	’s	PART
ftr-353	1813	14	interest	interest	NOUN
ftr-353	1813	15	attributable	attributable	ADJ
ftr-353	1813	16	to	to	ADP
ftr-353	1813	17	a	a	DET
ftr-353	1813	18	disposition	disposition	NOUN
ftr-353	1813	19	of	of	ADP
ftr-353	1813	20	a	a	DET
ftr-353	1813	21	partners	partner	NOUN
ftr-353	1813	22	entire	entire	VERB
ftr-353	1813	23	interest	interest	NOUN
ftr-353	1813	24	or	or	CCONJ
ftr-353	1813	25	a	a	DET
ftr-353	1813	26	partial	partial	ADJ
ftr-353	1813	27	interest	interest	NOUN
ftr-353	1813	28	,	,	PUNCT
ftr-353	1813	29	the	the	DET
ftr-353	1813	30	proposed	propose	VERB
ftr-353	1813	31	regulations	regulation	NOUN
ftr-353	1813	32	would	would	AUX
ftr-353	1813	33	not	not	PART
ftr-353	1813	34	apply	apply	VERB
ftr-353	1813	35	to	to	ADP
ftr-353	1813	36	changes	change	NOUN
ftr-353	1813	37	in	in	ADP
ftr-353	1813	38	allocations	allocation	NOUN
ftr-353	1813	39	of	of	ADP
ftr-353	1813	40	partnership	partnership	NOUN
ftr-353	1813	41	items	item	NOUN
ftr-353	1813	42	among	among	ADP
ftr-353	1813	43	contemporaneous	contemporaneous	ADJ
ftr-353	1813	44	partners	partner	NOUN
ftr-353	1813	45	that	that	PRON
ftr-353	1813	46	satisfy	satisfy	VERB
ftr-353	1813	47	the	the	DET
ftr-353	1813	48	allocation	allocation	NOUN
ftr-353	1813	49	rules	rule	NOUN
ftr-353	1813	50	of	of	ADP
ftr-353	1813	51	§	§	PROPN
ftr-353	1813	52	704(b	704(b	PROPN
ftr-353	1813	53	)	)	PUNCT
ftr-353	1813	54	,	,	PUNCT
ftr-353	1813	55	provided	provide	VERB
ftr-353	1813	56	that	that	SCONJ
ftr-353	1813	57	a	a	DET
ftr-353	1813	58	reallocation	reallocation	NOUN
ftr-353	1813	59	is	be	AUX
ftr-353	1813	60	not	not	PART
ftr-353	1813	61	attributable	attributable	ADJ
ftr-353	1813	62	to	to	ADP
ftr-353	1813	63	a	a	DET
ftr-353	1813	64	capital	capital	NOUN
ftr-353	1813	65	contribution	contribution	NOUN
ftr-353	1813	66	to	to	ADP
ftr-353	1813	67	the	the	DET
ftr-353	1813	68	partnership	partnership	NOUN
ftr-353	1813	69	or	or	CCONJ
ftr-353	1813	70	a	a	DET
ftr-353	1813	71	distribution	distribution	NOUN
ftr-353	1813	72	of	of	ADP
ftr-353	1813	73	money	money	NOUN
ftr-353	1813	74	or	or	CCONJ
ftr-353	1813	75	property	property	NOUN
ftr-353	1813	76	that	that	PRON
ftr-353	1813	77	is	be	AUX
ftr-353	1813	78	a	a	DET
ftr-353	1813	79	return	return	NOUN
ftr-353	1813	80	of	of	ADP
ftr-353	1813	81	capital	capital	NOUN
ftr-353	1813	82	.	.	PUNCT
ftr-353	1814	1	the	the	DET
ftr-353	1814	2	proposed	propose	VERB
ftr-353	1814	3	regulations	regulation	NOUN
ftr-353	1814	4	would	would	AUX
ftr-353	1814	5	also	also	ADV
ftr-353	1814	6	provide	provide	VERB
ftr-353	1814	7	safe	safe	ADJ
ftr-353	1814	8	harbors	harbor	NOUN
ftr-353	1814	9	for	for	ADP
ftr-353	1814	10	changes	change	NOUN
ftr-353	1814	11	in	in	ADP
ftr-353	1814	12	the	the	DET
ftr-353	1814	13	interests	interest	NOUN
ftr-353	1814	14	of	of	ADP
ftr-353	1814	15	partners	partner	NOUN
ftr-353	1814	16	in	in	ADP
ftr-353	1814	17	a	a	DET
ftr-353	1814	18	service	service	NOUN
ftr-353	1814	19	partnership	partnership	NOUN
ftr-353	1814	20	under	under	ADP
ftr-353	1814	21	a	a	DET
ftr-353	1814	22	reasonable	reasonable	ADJ
ftr-353	1814	23	method	method	NOUN
ftr-353	1814	24	that	that	PRON
ftr-353	1814	25	complies	comply	VERB
ftr-353	1814	26	with	with	ADP
ftr-353	1814	27	§	§	PROPN
ftr-353	1814	28	704(b	704(b	PROPN
ftr-353	1814	29	)	)	PUNCT
ftr-353	1814	30	for	for	ADP
ftr-353	1814	31	taking	take	VERB
ftr-353	1814	32	into	into	ADP
ftr-353	1814	33	account	account	NOUN
ftr-353	1814	34	varying	vary	VERB
ftr-353	1814	35	interests	interest	NOUN
ftr-353	1814	36	during	during	ADP
ftr-353	1814	37	the	the	DET
ftr-353	1814	38	year	year	NOUN
ftr-353	1814	39	,	,	PUNCT
ftr-353	1814	40	and	and	CCONJ
ftr-353	1814	41	for	for	ADP
ftr-353	1814	42	publically	publically	ADV
ftr-353	1814	43	traded	trade	VERB
ftr-353	1814	44	units	unit	NOUN
ftr-353	1814	45	of	of	ADP
ftr-353	1814	46	a	a	DET
ftr-353	1814	47	publically	publically	ADV
ftr-353	1814	48	traded	trade	VERB
ftr-353	1814	49	partnership	partnership	NOUN
ftr-353	1814	50	that	that	PRON
ftr-353	1814	51	uses	use	VERB
ftr-353	1814	52	a	a	DET
ftr-353	1814	53	semi	semi	ADJ
ftr-353	1814	54	-	-	ADJ
ftr-353	1814	55	monthly	monthly	ADJ
ftr-353	1814	56	convention	convention	NOUN
ftr-353	1814	57	.	.	PUNCT
ftr-353	1815	1	effective	effective	ADJ
ftr-353	1815	2	date.—the	date.—the	DET
ftr-353	1815	3	proposed	propose	VERB
ftr-353	1815	4	regulations	regulation	NOUN
ftr-353	1815	5	would	would	AUX
ftr-353	1815	6	be	be	AUX
ftr-353	1815	7	applicable	applicable	ADJ
ftr-353	1815	8	to	to	PART
ftr-353	1815	9	partnership	partnership	VERB
ftr-353	1815	10	taxable	taxable	ADJ
ftr-353	1815	11	years	year	NOUN
ftr-353	1815	12	beginning	begin	VERB
ftr-353	1815	13	after	after	ADP
ftr-353	1815	14	the	the	DET
ftr-353	1815	15	date	date	NOUN
ftr-353	1815	16	of	of	ADP
ftr-353	1815	17	publication	publication	NOUN
ftr-353	1815	18	of	of	ADP
ftr-353	1815	19	final	final	ADJ
ftr-353	1815	20	regulations	regulation	NOUN
ftr-353	1815	21	,	,	PUNCT
ftr-353	1815	22	but	but	CCONJ
ftr-353	1815	23	not	not	PART
ftr-353	1815	24	before	before	ADP
ftr-353	1815	25	taxable	taxable	ADJ
ftr-353	1815	26	years	year	NOUN
ftr-353	1815	27	beginning	begin	VERB
ftr-353	1815	28	after	after	ADP
ftr-353	1815	29	12/30/09	12/30/09	PROPN
ftr-353	1815	30	.	.	PROPN
ftr-353	1815	31	2010	2010	NUM
ftr-353	1815	32	]	]	PUNCT
ftr-353	1816	1	recent	recent	ADJ
ftr-353	1816	2	developments	development	NOUN
ftr-353	1816	3	in	in	ADP
ftr-353	1816	4	federal	federal	ADJ
ftr-353	1816	5	income	income	NOUN
ftr-353	1816	6	taxation	taxation	NOUN
ftr-353	1816	7	170	170	NUM
ftr-353	1816	8	2	2	NUM
ftr-353	1816	9	.	.	PUNCT
ftr-353	1817	1	if	if	SCONJ
ftr-353	1817	2	you	you	PRON
ftr-353	1817	3	lose	lose	VERB
ftr-353	1817	4	it	it	PRON
ftr-353	1817	5	once	once	ADV
ftr-353	1817	6	,	,	PUNCT
ftr-353	1817	7	you	you	PRON
ftr-353	1817	8	ca	can	AUX
ftr-353	1817	9	n’t	not	PART
ftr-353	1817	10	claim	claim	VERB
ftr-353	1817	11	it	it	PRON
ftr-353	1817	12	again	again	ADV
ftr-353	1817	13	.	.	PUNCT
ftr-353	1818	1	leblanc	leblanc	PROPN
ftr-353	1818	2	v.	v.	PROPN
ftr-353	1818	3	united	united	PROPN
ftr-353	1818	4	states	states	PROPN
ftr-353	1818	5	,	,	PUNCT
ftr-353	1818	6	104	104	NUM
ftr-353	1818	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	1818	8	2009	2009	NUM
ftr-353	1818	9	-	-	SYM
ftr-353	1818	10	7611	7611	NUM
ftr-353	1818	11	(	(	PUNCT
ftr-353	1818	12	fed	fed	PROPN
ftr-353	1818	13	.	.	PUNCT
ftr-353	1818	14	cl	cl	NOUN
ftr-353	1818	15	.	.	PUNCT
ftr-353	1819	1	12/4/09	12/4/09	NUM
ftr-353	1819	2	)	)	PUNCT
ftr-353	1819	3	.	.	PUNCT
ftr-353	1820	1	the	the	DET
ftr-353	1820	2	taxpayers	taxpayer	NOUN
ftr-353	1820	3	invested	invest	VERB
ftr-353	1820	4	as	as	ADP
ftr-353	1820	5	limited	limited	ADJ
ftr-353	1820	6	partners	partner	NOUN
ftr-353	1820	7	in	in	ADP
ftr-353	1820	8	an	an	DET
ftr-353	1820	9	agriculture	agriculture	NOUN
ftr-353	1820	10	limited	limited	ADJ
ftr-353	1820	11	partnership	partnership	NOUN
ftr-353	1820	12	that	that	PRON
ftr-353	1820	13	produced	produce	VERB
ftr-353	1820	14	farming	farming	NOUN
ftr-353	1820	15	expense	expense	NOUN
ftr-353	1820	16	deductions	deduction	NOUN
ftr-353	1820	17	in	in	ADP
ftr-353	1820	18	its	its	PRON
ftr-353	1820	19	first	first	ADJ
ftr-353	1820	20	year	year	NOUN
ftr-353	1820	21	of	of	ADP
ftr-353	1820	22	operation	operation	NOUN
ftr-353	1820	23	.	.	PUNCT
ftr-353	1821	1	in	in	ADP
ftr-353	1821	2	a	a	DET
ftr-353	1821	3	tefra	tefra	ADJ
ftr-353	1821	4	audit	audit	NOUN
ftr-353	1821	5	proceeding	proceeding	NOUN
ftr-353	1821	6	,	,	PUNCT
ftr-353	1821	7	the	the	DET
ftr-353	1821	8	partnership	partnership	NOUN
ftr-353	1821	9	agreed	agree	VERB
ftr-353	1821	10	to	to	ADP
ftr-353	1821	11	the	the	DET
ftr-353	1821	12	disallowance	disallowance	NOUN
ftr-353	1821	13	of	of	ADP
ftr-353	1821	14	a	a	DET
ftr-353	1821	15	portion	portion	NOUN
ftr-353	1821	16	of	of	ADP
ftr-353	1821	17	the	the	DET
ftr-353	1821	18	deductions	deduction	NOUN
ftr-353	1821	19	from	from	ADP
ftr-353	1821	20	transactions	transaction	NOUN
ftr-353	1821	21	lacking	lack	VERB
ftr-353	1821	22	economic	economic	ADJ
ftr-353	1821	23	substance	substance	NOUN
ftr-353	1821	24	.	.	PUNCT
ftr-353	1822	1	in	in	ADP
ftr-353	1822	2	a	a	DET
ftr-353	1822	3	separate	separate	ADJ
ftr-353	1822	4	tax	tax	NOUN
ftr-353	1822	5	court	court	NOUN
ftr-353	1822	6	proceeding	proceeding	NOUN
ftr-353	1822	7	,	,	PUNCT
ftr-353	1822	8	while	while	SCONJ
ftr-353	1822	9	the	the	DET
ftr-353	1822	10	partnership	partnership	NOUN
ftr-353	1822	11	proceeding	proceeding	NOUN
ftr-353	1822	12	was	be	AUX
ftr-353	1822	13	still	still	ADV
ftr-353	1822	14	pending	pende	VERB
ftr-353	1822	15	,	,	PUNCT
ftr-353	1822	16	the	the	DET
ftr-353	1822	17	taxpayers	taxpayer	NOUN
ftr-353	1822	18	agreed	agree	VERB
ftr-353	1822	19	to	to	ADP
ftr-353	1822	20	a	a	DET
ftr-353	1822	21	settlement	settlement	NOUN
ftr-353	1822	22	disallowing	disallow	VERB
ftr-353	1822	23	the	the	DET
ftr-353	1822	24	same	same	ADJ
ftr-353	1822	25	deductions	deduction	NOUN
ftr-353	1822	26	on	on	ADP
ftr-353	1822	27	the	the	DET
ftr-353	1822	28	partners	partner	NOUN
ftr-353	1822	29	’	'	PUNCT
ftr-353	1822	30	return	return	NOUN
ftr-353	1822	31	.	.	PUNCT
ftr-353	1823	1	several	several	ADJ
ftr-353	1823	2	years	year	NOUN
ftr-353	1823	3	later	later	ADV
ftr-353	1823	4	the	the	DET
ftr-353	1823	5	taxpayers	taxpayer	NOUN
ftr-353	1823	6	claimed	claim	VERB
ftr-353	1823	7	a	a	DET
ftr-353	1823	8	loss	loss	NOUN
ftr-353	1823	9	deduction	deduction	NOUN
ftr-353	1823	10	from	from	ADP
ftr-353	1823	11	abandonment	abandonment	NOUN
ftr-353	1823	12	of	of	ADP
ftr-353	1823	13	the	the	DET
ftr-353	1823	14	partnership	partnership	NOUN
ftr-353	1823	15	interest	interest	NOUN
ftr-353	1823	16	in	in	ADP
ftr-353	1823	17	a	a	DET
ftr-353	1823	18	refund	refund	NOUN
ftr-353	1823	19	suit	suit	NOUN
ftr-353	1823	20	.	.	PUNCT
ftr-353	1824	1	the	the	DET
ftr-353	1824	2	taxpayers	taxpayer	NOUN
ftr-353	1824	3	claimed	claim	VERB
ftr-353	1824	4	that	that	SCONJ
ftr-353	1824	5	as	as	ADP
ftr-353	1824	6	a	a	DET
ftr-353	1824	7	result	result	NOUN
ftr-353	1824	8	of	of	ADP
ftr-353	1824	9	the	the	DET
ftr-353	1824	10	settlements	settlement	NOUN
ftr-353	1824	11	with	with	ADP
ftr-353	1824	12	the	the	DET
ftr-353	1824	13	irs	irs	PROPN
ftr-353	1824	14	they	they	PRON
ftr-353	1824	15	retained	retain	VERB
ftr-353	1824	16	a	a	DET
ftr-353	1824	17	substantial	substantial	ADJ
ftr-353	1824	18	basis	basis	NOUN
ftr-353	1824	19	in	in	ADP
ftr-353	1824	20	their	their	PRON
ftr-353	1824	21	partnership	partnership	NOUN
ftr-353	1824	22	interest	interest	NOUN
ftr-353	1824	23	which	which	PRON
ftr-353	1824	24	resulted	result	VERB
ftr-353	1824	25	in	in	ADP
ftr-353	1824	26	a	a	DET
ftr-353	1824	27	loss	loss	NOUN
ftr-353	1824	28	on	on	ADP
ftr-353	1824	29	abandonment	abandonment	NOUN
ftr-353	1824	30	of	of	ADP
ftr-353	1824	31	the	the	DET
ftr-353	1824	32	partnership	partnership	NOUN
ftr-353	1824	33	interest	interest	NOUN
ftr-353	1824	34	.	.	PUNCT
ftr-353	1825	1	first	first	ADV
ftr-353	1825	2	,	,	PUNCT
ftr-353	1825	3	the	the	DET
ftr-353	1825	4	court	court	NOUN
ftr-353	1825	5	rejected	reject	VERB
ftr-353	1825	6	the	the	DET
ftr-353	1825	7	irs	irs	PROPN
ftr-353	1825	8	assertion	assertion	NOUN
ftr-353	1825	9	that	that	SCONJ
ftr-353	1825	10	it	it	PRON
ftr-353	1825	11	lacked	lack	VERB
ftr-353	1825	12	subject	subject	NOUN
ftr-353	1825	13	matter	matter	NOUN
ftr-353	1825	14	jurisdiction	jurisdiction	NOUN
ftr-353	1825	15	because	because	SCONJ
ftr-353	1825	16	disallowance	disallowance	NOUN
ftr-353	1825	17	of	of	ADP
ftr-353	1825	18	the	the	DET
ftr-353	1825	19	partners	partner	NOUN
ftr-353	1825	20	’	'	PUNCT
ftr-353	1825	21	losses	loss	NOUN
ftr-353	1825	22	was	be	AUX
ftr-353	1825	23	determined	determine	VERB
ftr-353	1825	24	in	in	ADP
ftr-353	1825	25	the	the	DET
ftr-353	1825	26	partnership	partnership	NOUN
ftr-353	1825	27	proceeding	proceeding	NOUN
ftr-353	1825	28	.	.	PUNCT
ftr-353	1826	1	the	the	DET
ftr-353	1826	2	court	court	NOUN
ftr-353	1826	3	concluded	conclude	VERB
ftr-353	1826	4	that	that	SCONJ
ftr-353	1826	5	allowance	allowance	NOUN
ftr-353	1826	6	of	of	ADP
ftr-353	1826	7	an	an	DET
ftr-353	1826	8	abandonment	abandonment	NOUN
ftr-353	1826	9	loss	loss	NOUN
ftr-353	1826	10	deduction	deduction	NOUN
ftr-353	1826	11	is	be	AUX
ftr-353	1826	12	an	an	DET
ftr-353	1826	13	affected	affected	ADJ
ftr-353	1826	14	item	item	NOUN
ftr-353	1826	15	subject	subject	ADJ
ftr-353	1826	16	to	to	ADP
ftr-353	1826	17	determination	determination	NOUN
ftr-353	1826	18	in	in	ADP
ftr-353	1826	19	a	a	DET
ftr-353	1826	20	partner	partner	NOUN
ftr-353	1826	21	’s	’s	PART
ftr-353	1826	22	refund	refund	NOUN
ftr-353	1826	23	action	action	NOUN
ftr-353	1826	24	.	.	PUNCT
ftr-353	1827	1	the	the	DET
ftr-353	1827	2	court	court	NOUN
ftr-353	1827	3	stated	state	VERB
ftr-353	1827	4	that	that	SCONJ
ftr-353	1827	5	the	the	DET
ftr-353	1827	6	partnership	partnership	NOUN
ftr-353	1827	7	prong	prong	NOUN
ftr-353	1827	8	,	,	PUNCT
ftr-353	1827	9	allowance	allowance	NOUN
ftr-353	1827	10	of	of	ADP
ftr-353	1827	11	an	an	DET
ftr-353	1827	12	item	item	NOUN
ftr-353	1827	13	,	,	PUNCT
ftr-353	1827	14	must	must	AUX
ftr-353	1827	15	be	be	AUX
ftr-353	1827	16	determined	determine	VERB
ftr-353	1827	17	in	in	ADP
ftr-353	1827	18	the	the	DET
ftr-353	1827	19	partnership	partnership	NOUN
ftr-353	1827	20	proceeding	proceeding	NOUN
ftr-353	1827	21	;	;	PUNCT
ftr-353	1827	22	then	then	ADV
ftr-353	1827	23	the	the	DET
ftr-353	1827	24	second	second	ADJ
ftr-353	1827	25	prong	prong	NOUN
ftr-353	1827	26	,	,	PUNCT
ftr-353	1827	27	the	the	DET
ftr-353	1827	28	impact	impact	NOUN
ftr-353	1827	29	of	of	ADP
ftr-353	1827	30	the	the	DET
ftr-353	1827	31	affected	affect	VERB
ftr-353	1827	32	item	item	NOUN
ftr-353	1827	33	on	on	ADP
ftr-353	1827	34	the	the	DET
ftr-353	1827	35	partners	partner	NOUN
ftr-353	1827	36	’	'	PUNCT
ftr-353	1827	37	individual	individual	ADJ
ftr-353	1827	38	tax	tax	NOUN
ftr-353	1827	39	liabilities	liability	NOUN
ftr-353	1827	40	,	,	PUNCT
ftr-353	1827	41	may	may	AUX
ftr-353	1827	42	be	be	AUX
ftr-353	1827	43	determined	determine	VERB
ftr-353	1827	44	in	in	ADP
ftr-353	1827	45	a	a	DET
ftr-353	1827	46	subsequent	subsequent	ADJ
ftr-353	1827	47	partner	partner	NOUN
ftr-353	1827	48	level	level	NOUN
ftr-353	1827	49	proceeding	proceeding	NOUN
ftr-353	1827	50	.	.	PUNCT
ftr-353	1828	1	the	the	DET
ftr-353	1828	2	court	court	NOUN
ftr-353	1828	3	thus	thus	ADV
ftr-353	1828	4	held	hold	VERB
ftr-353	1828	5	that	that	SCONJ
ftr-353	1828	6	the	the	DET
ftr-353	1828	7	sham	sham	ADJ
ftr-353	1828	8	transaction	transaction	NOUN
ftr-353	1828	9	nature	nature	NOUN
ftr-353	1828	10	of	of	ADP
ftr-353	1828	11	the	the	DET
ftr-353	1828	12	investment	investment	NOUN
ftr-353	1828	13	was	be	AUX
ftr-353	1828	14	determined	determine	VERB
ftr-353	1828	15	in	in	ADP
ftr-353	1828	16	the	the	DET
ftr-353	1828	17	partnership	partnership	NOUN
ftr-353	1828	18	level	level	NOUN
ftr-353	1828	19	proceeding	proceeding	NOUN
ftr-353	1828	20	,	,	PUNCT
ftr-353	1828	21	and	and	CCONJ
ftr-353	1828	22	that	that	PRON
ftr-353	1828	23	determination	determination	NOUN
ftr-353	1828	24	was	be	AUX
ftr-353	1828	25	not	not	PART
ftr-353	1828	26	affected	affect	VERB
ftr-353	1828	27	by	by	ADP
ftr-353	1828	28	the	the	DET
ftr-353	1828	29	taxpayers	taxpayer	NOUN
ftr-353	1828	30	’	’	PART
ftr-353	1828	31	partner	partner	NOUN
ftr-353	1828	32	level	level	NOUN
ftr-353	1828	33	settlement	settlement	NOUN
ftr-353	1828	34	agreement	agreement	NOUN
ftr-353	1828	35	,	,	PUNCT
ftr-353	1828	36	but	but	CCONJ
ftr-353	1828	37	that	that	SCONJ
ftr-353	1828	38	the	the	DET
ftr-353	1828	39	court	court	NOUN
ftr-353	1828	40	had	have	VERB
ftr-353	1828	41	jurisdiction	jurisdiction	NOUN
ftr-353	1828	42	to	to	PART
ftr-353	1828	43	determine	determine	VERB
ftr-353	1828	44	the	the	DET
ftr-353	1828	45	partners	partner	NOUN
ftr-353	1828	46	’	'	PUNCT
ftr-353	1828	47	remaining	remain	VERB
ftr-353	1828	48	bases	basis	NOUN
ftr-353	1828	49	for	for	ADP
ftr-353	1828	50	purposes	purpose	NOUN
ftr-353	1828	51	of	of	ADP
ftr-353	1828	52	claiming	claim	VERB
ftr-353	1828	53	their	their	PRON
ftr-353	1828	54	§	§	ADJ
ftr-353	1828	55	165	165	NUM
ftr-353	1828	56	abandonment	abandonment	NOUN
ftr-353	1828	57	losses	loss	NOUN
ftr-353	1828	58	.	.	PUNCT
ftr-353	1829	1	the	the	DET
ftr-353	1829	2	taxpayers	taxpayer	NOUN
ftr-353	1829	3	asserted	assert	VERB
ftr-353	1829	4	that	that	SCONJ
ftr-353	1829	5	their	their	PRON
ftr-353	1829	6	bases	basis	NOUN
ftr-353	1829	7	were	be	AUX
ftr-353	1829	8	reduced	reduce	VERB
ftr-353	1829	9	to	to	ADP
ftr-353	1829	10	zero	zero	NUM
ftr-353	1829	11	,	,	PUNCT
ftr-353	1829	12	and	and	CCONJ
ftr-353	1829	13	no	no	PRON
ftr-353	1829	14	lower	low	ADJ
ftr-353	1829	15	,	,	PUNCT
ftr-353	1829	16	by	by	ADP
ftr-353	1829	17	losses	loss	NOUN
ftr-353	1829	18	in	in	ADP
ftr-353	1829	19	the	the	DET
ftr-353	1829	20	first	first	ADJ
ftr-353	1829	21	year	year	NOUN
ftr-353	1829	22	of	of	ADP
ftr-353	1829	23	the	the	DET
ftr-353	1829	24	investment	investment	NOUN
ftr-353	1829	25	,	,	PUNCT
ftr-353	1829	26	but	but	CCONJ
ftr-353	1829	27	that	that	SCONJ
ftr-353	1829	28	additions	addition	NOUN
ftr-353	1829	29	to	to	PART
ftr-353	1829	30	basis	basis	NOUN
ftr-353	1829	31	in	in	ADP
ftr-353	1829	32	subsequent	subsequent	ADJ
ftr-353	1829	33	years	year	NOUN
ftr-353	1829	34	,	,	PUNCT
ftr-353	1829	35	not	not	PART
ftr-353	1829	36	offset	offset	VERB
ftr-353	1829	37	by	by	ADP
ftr-353	1829	38	the	the	DET
ftr-353	1829	39	first	first	ADJ
ftr-353	1829	40	year	year	NOUN
ftr-353	1829	41	reductions	reduction	NOUN
ftr-353	1829	42	to	to	PART
ftr-353	1829	43	basis	basis	VERB
ftr-353	1829	44	below	below	ADP
ftr-353	1829	45	zero	zero	NUM
ftr-353	1829	46	,	,	PUNCT
ftr-353	1829	47	created	create	VERB
ftr-353	1829	48	a	a	DET
ftr-353	1829	49	positive	positive	ADJ
ftr-353	1829	50	basis	basis	NOUN
ftr-353	1829	51	in	in	ADP
ftr-353	1829	52	the	the	DET
ftr-353	1829	53	year	year	NOUN
ftr-353	1829	54	of	of	ADP
ftr-353	1829	55	abandonment	abandonment	NOUN
ftr-353	1829	56	.	.	PUNCT
ftr-353	1830	1	the	the	DET
ftr-353	1830	2	court	court	NOUN
ftr-353	1830	3	held	hold	VERB
ftr-353	1830	4	that	that	DET
ftr-353	1830	5	calculation	calculation	NOUN
ftr-353	1830	6	of	of	ADP
ftr-353	1830	7	basis	basis	NOUN
ftr-353	1830	8	under	under	ADP
ftr-353	1830	9	§	§	PROPN
ftr-353	1830	10	705	705	NUM
ftr-353	1830	11	is	be	AUX
ftr-353	1830	12	cumulative	cumulative	ADJ
ftr-353	1830	13	and	and	CCONJ
ftr-353	1830	14	reflects	reflect	VERB
ftr-353	1830	15	a	a	DET
ftr-353	1830	16	partner	partner	NOUN
ftr-353	1830	17	’s	’s	PART
ftr-353	1830	18	entire	entire	ADJ
ftr-353	1830	19	period	period	NOUN
ftr-353	1830	20	of	of	ADP
ftr-353	1830	21	ownership	ownership	NOUN
ftr-353	1830	22	.	.	PUNCT
ftr-353	1831	1	thus	thus	ADV
ftr-353	1831	2	income	income	NOUN
ftr-353	1831	3	and	and	CCONJ
ftr-353	1831	4	loss	loss	NOUN
ftr-353	1831	5	in	in	ADP
ftr-353	1831	6	the	the	DET
ftr-353	1831	7	current	current	ADJ
ftr-353	1831	8	year	year	NOUN
ftr-353	1831	9	and	and	CCONJ
ftr-353	1831	10	prior	prior	ADJ
ftr-353	1831	11	years	year	NOUN
ftr-353	1831	12	is	be	AUX
ftr-353	1831	13	summed	sum	VERB
ftr-353	1831	14	in	in	ADP
ftr-353	1831	15	making	make	VERB
ftr-353	1831	16	the	the	DET
ftr-353	1831	17	calculation	calculation	NOUN
ftr-353	1831	18	.	.	PUNCT
ftr-353	1832	1	the	the	DET
ftr-353	1832	2	statutory	statutory	ADJ
ftr-353	1832	3	direction	direction	NOUN
ftr-353	1832	4	that	that	PRON
ftr-353	1832	5	basis	basis	NOUN
ftr-353	1832	6	can	can	AUX
ftr-353	1832	7	not	not	PART
ftr-353	1832	8	fall	fall	VERB
ftr-353	1832	9	below	below	ADP
ftr-353	1832	10	zero	zero	NUM
ftr-353	1832	11	does	do	AUX
ftr-353	1832	12	not	not	PART
ftr-353	1832	13	mean	mean	VERB
ftr-353	1832	14	that	that	SCONJ
ftr-353	1832	15	the	the	DET
ftr-353	1832	16	history	history	NOUN
ftr-353	1832	17	of	of	ADP
ftr-353	1832	18	profits	profit	NOUN
ftr-353	1832	19	and	and	CCONJ
ftr-353	1832	20	losses	loss	NOUN
ftr-353	1832	21	over	over	ADP
ftr-353	1832	22	the	the	DET
ftr-353	1832	23	history	history	NOUN
ftr-353	1832	24	of	of	ADP
ftr-353	1832	25	the	the	DET
ftr-353	1832	26	partnership	partnership	NOUN
ftr-353	1832	27	is	be	AUX
ftr-353	1832	28	permanently	permanently	ADV
ftr-353	1832	29	set	set	VERB
ftr-353	1832	30	to	to	ADP
ftr-353	1832	31	zero	zero	NUM
ftr-353	1832	32	.	.	PUNCT
ftr-353	1833	1	further	far	ADV
ftr-353	1833	2	,	,	PUNCT
ftr-353	1833	3	the	the	DET
ftr-353	1833	4	basis	basis	NOUN
ftr-353	1833	5	at	at	ADP
ftr-353	1833	6	the	the	DET
ftr-353	1833	7	end	end	NOUN
ftr-353	1833	8	of	of	ADP
ftr-353	1833	9	one	one	NUM
ftr-353	1833	10	year	year	NOUN
ftr-353	1833	11	set	set	VERB
ftr-353	1833	12	at	at	ADP
ftr-353	1833	13	zero	zero	NUM
ftr-353	1833	14	does	do	AUX
ftr-353	1833	15	not	not	PART
ftr-353	1833	16	preclude	preclude	VERB
ftr-353	1833	17	a	a	DET
ftr-353	1833	18	calculation	calculation	NOUN
ftr-353	1833	19	of	of	ADP
ftr-353	1833	20	basis	basis	NOUN
ftr-353	1833	21	at	at	ADP
ftr-353	1833	22	any	any	DET
ftr-353	1833	23	other	other	ADJ
ftr-353	1833	24	time	time	NOUN
ftr-353	1833	25	that	that	PRON
ftr-353	1833	26	includes	include	VERB
ftr-353	1833	27	all	all	PRON
ftr-353	1833	28	preceding	precede	VERB
ftr-353	1833	29	distributed	distribute	VERB
ftr-353	1833	30	income	income	NOUN
ftr-353	1833	31	and	and	CCONJ
ftr-353	1833	32	losses	loss	NOUN
ftr-353	1833	33	.	.	PUNCT
ftr-353	1834	1	the	the	DET
ftr-353	1834	2	court	court	NOUN
ftr-353	1834	3	also	also	ADV
ftr-353	1834	4	pointed	point	VERB
ftr-353	1834	5	out	out	ADP
ftr-353	1834	6	that	that	SCONJ
ftr-353	1834	7	the	the	DET
ftr-353	1834	8	taxpayers	taxpayer	NOUN
ftr-353	1834	9	’	’	PART
ftr-353	1834	10	claim	claim	NOUN
ftr-353	1834	11	would	would	AUX
ftr-353	1834	12	allow	allow	VERB
ftr-353	1834	13	them	they	PRON
ftr-353	1834	14	to	to	PART
ftr-353	1834	15	recover	recover	VERB
ftr-353	1834	16	as	as	ADP
ftr-353	1834	17	abandonment	abandonment	NOUN
ftr-353	1834	18	losses	loss	NOUN
ftr-353	1834	19	the	the	DET
ftr-353	1834	20	loss	loss	NOUN
ftr-353	1834	21	deductions	deduction	NOUN
ftr-353	1834	22	previously	previously	ADV
ftr-353	1834	23	disallowed	disallow	VERB
ftr-353	1834	24	in	in	ADP
ftr-353	1834	25	the	the	DET
ftr-353	1834	26	partnership	partnership	NOUN
ftr-353	1834	27	proceeding	proceeding	NOUN
ftr-353	1834	28	.	.	PUNCT
ftr-353	1835	1	3	3	X
ftr-353	1835	2	.	.	X
ftr-353	1835	3	state	state	NOUN
ftr-353	1835	4	rehabilitation	rehabilitation	NOUN
ftr-353	1835	5	tax	tax	NOUN
ftr-353	1835	6	credits	credit	NOUN
ftr-353	1835	7	for	for	ADP
ftr-353	1835	8	sale	sale	NOUN
ftr-353	1835	9	,	,	PUNCT
ftr-353	1835	10	or	or	CCONJ
ftr-353	1835	11	not	not	PART
ftr-353	1835	12	.	.	PUNCT
ftr-353	1836	1	virginia	virginia	PROPN
ftr-353	1836	2	historic	historic	ADJ
ftr-353	1836	3	tax	tax	PROPN
ftr-353	1836	4	credit	credit	NOUN
ftr-353	1836	5	fund	fund	NOUN
ftr-353	1836	6	2001	2001	NUM
ftr-353	1836	7	lp	lp	PROPN
ftr-353	1836	8	v.	v.	PROPN
ftr-353	1836	9	commissioner	commissioner	PROPN
ftr-353	1836	10	,	,	PUNCT
ftr-353	1836	11	t.c	t.c	PROPN
ftr-353	1836	12	.	.	PROPN
ftr-353	1836	13	memo	memo	NOUN
ftr-353	1836	14	.	.	PUNCT
ftr-353	1837	1	2009	2009	NUM
ftr-353	1837	2	-	-	SYM
ftr-353	1837	3	295	295	NUM
ftr-353	1837	4	(	(	PUNCT
ftr-353	1837	5	12/21/09	12/21/09	PROPN
ftr-353	1837	6	)	)	PUNCT
ftr-353	1837	7	.	.	PUNCT
ftr-353	1838	1	the	the	DET
ftr-353	1838	2	virginia	virginia	PROPN
ftr-353	1838	3	historic	historic	PROPN
ftr-353	1838	4	rehabilitation	rehabilitation	PROPN
ftr-353	1838	5	credit	credit	NOUN
ftr-353	1838	6	program	program	NOUN
ftr-353	1838	7	contains	contain	VERB
ftr-353	1838	8	an	an	DET
ftr-353	1838	9	allocation	allocation	NOUN
ftr-353	1838	10	provision	provision	NOUN
ftr-353	1838	11	that	that	PRON
ftr-353	1838	12	allows	allow	VERB
ftr-353	1838	13	a	a	DET
ftr-353	1838	14	developer	developer	NOUN
ftr-353	1838	15	partnership	partnership	NOUN
ftr-353	1838	16	to	to	ADP
ftr-353	1838	17	171	171	NUM
ftr-353	1838	18	florida	florida	PROPN
ftr-353	1838	19	tax	tax	NOUN
ftr-353	1838	20	review	review	NOUN
ftr-353	1839	1	[	[	X
ftr-353	1839	2	vol	vol	NOUN
ftr-353	1839	3	.	.	PUNCT
ftr-353	1840	1	10	10	NUM
ftr-353	1840	2	:	:	PUNCT
ftr-353	1840	3	si	si	X
ftr-353	1840	4	allocate	allocate	ADJ
ftr-353	1840	5	state	state	PROPN
ftr-353	1840	6	rehabilitation	rehabilitation	NOUN
ftr-353	1840	7	tax	tax	NOUN
ftr-353	1840	8	credits	credit	NOUN
ftr-353	1840	9	to	to	ADP
ftr-353	1840	10	partners	partner	NOUN
ftr-353	1840	11	in	in	ADP
ftr-353	1840	12	proportion	proportion	NOUN
ftr-353	1840	13	to	to	ADP
ftr-353	1840	14	their	their	PRON
ftr-353	1840	15	ownership	ownership	NOUN
ftr-353	1840	16	interests	interest	NOUN
ftr-353	1840	17	in	in	ADP
ftr-353	1840	18	the	the	DET
ftr-353	1840	19	partnership	partnership	NOUN
ftr-353	1840	20	or	or	CCONJ
ftr-353	1840	21	as	as	SCONJ
ftr-353	1840	22	the	the	DET
ftr-353	1840	23	partners	partner	NOUN
ftr-353	1840	24	mutually	mutually	ADV
ftr-353	1840	25	agree	agree	VERB
ftr-353	1840	26	.	.	PUNCT
ftr-353	1841	1	the	the	DET
ftr-353	1841	2	taxpayer	taxpayer	NOUN
ftr-353	1841	3	partnership	partnership	NOUN
ftr-353	1841	4	was	be	AUX
ftr-353	1841	5	a	a	DET
ftr-353	1841	6	state	state	NOUN
ftr-353	1841	7	tax	tax	NOUN
ftr-353	1841	8	credit	credit	NOUN
ftr-353	1841	9	partner	partner	NOUN
ftr-353	1841	10	in	in	ADP
ftr-353	1841	11	partnerships	partnership	NOUN
ftr-353	1841	12	developing	develop	VERB
ftr-353	1841	13	historic	historic	ADJ
ftr-353	1841	14	rehabilitation	rehabilitation	NOUN
ftr-353	1841	15	projects	project	NOUN
ftr-353	1841	16	in	in	ADP
ftr-353	1841	17	virginia	virginia	PROPN
ftr-353	1841	18	.	.	PUNCT
ftr-353	1842	1	the	the	DET
ftr-353	1842	2	taxpayer	taxpayer	PROPN
ftr-353	1842	3	limited	limited	PROPN
ftr-353	1842	4	partnership	partnership	NOUN
ftr-353	1842	5	,	,	PUNCT
ftr-353	1842	6	as	as	ADP
ftr-353	1842	7	a	a	DET
ftr-353	1842	8	state	state	NOUN
ftr-353	1842	9	tax	tax	NOUN
ftr-353	1842	10	credit	credit	NOUN
ftr-353	1842	11	partner	partner	NOUN
ftr-353	1842	12	,	,	PUNCT
ftr-353	1842	13	held	hold	VERB
ftr-353	1842	14	a	a	DET
ftr-353	1842	15	small	small	ADJ
ftr-353	1842	16	percentage	percentage	NOUN
ftr-353	1842	17	ownership	ownership	NOUN
ftr-353	1842	18	interest	interest	NOUN
ftr-353	1842	19	in	in	ADP
ftr-353	1842	20	virginia	virginia	PROPN
ftr-353	1842	21	rehabilitation	rehabilitation	NOUN
ftr-353	1842	22	projects	project	NOUN
ftr-353	1842	23	but	but	CCONJ
ftr-353	1842	24	was	be	AUX
ftr-353	1842	25	allocated	allocate	VERB
ftr-353	1842	26	most	most	ADJ
ftr-353	1842	27	of	of	ADP
ftr-353	1842	28	the	the	DET
ftr-353	1842	29	rehabilitation	rehabilitation	NOUN
ftr-353	1842	30	tax	tax	NOUN
ftr-353	1842	31	credits	credit	NOUN
ftr-353	1842	32	that	that	PRON
ftr-353	1842	33	the	the	DET
ftr-353	1842	34	developer	developer	NOUN
ftr-353	1842	35	partnership	partnership	NOUN
ftr-353	1842	36	could	could	AUX
ftr-353	1842	37	otherwise	otherwise	ADV
ftr-353	1842	38	not	not	PART
ftr-353	1842	39	use	use	VERB
ftr-353	1842	40	.	.	PUNCT
ftr-353	1843	1	the	the	DET
ftr-353	1843	2	taxpayer	taxpayer	NOUN
ftr-353	1843	3	partnership	partnership	NOUN
ftr-353	1843	4	also	also	ADV
ftr-353	1843	5	purchased	purchase	VERB
ftr-353	1843	6	state	state	NOUN
ftr-353	1843	7	tax	tax	NOUN
ftr-353	1843	8	credits	credit	NOUN
ftr-353	1843	9	under	under	ADP
ftr-353	1843	10	a	a	DET
ftr-353	1843	11	one	one	NUM
ftr-353	1843	12	-	-	PUNCT
ftr-353	1843	13	time	time	NOUN
ftr-353	1843	14	transfer	transfer	NOUN
ftr-353	1843	15	provision	provision	NOUN
ftr-353	1843	16	.	.	PUNCT
ftr-353	1844	1	the	the	DET
ftr-353	1844	2	taxpayer	taxpayer	NOUN
ftr-353	1844	3	in	in	ADP
ftr-353	1844	4	turn	turn	NOUN
ftr-353	1844	5	received	receive	VERB
ftr-353	1844	6	capital	capital	NOUN
ftr-353	1844	7	contributions	contribution	NOUN
ftr-353	1844	8	from	from	ADP
ftr-353	1844	9	282	282	NUM
ftr-353	1844	10	investor	investor	NOUN
ftr-353	1844	11	limited	limited	ADJ
ftr-353	1844	12	partners	partner	NOUN
ftr-353	1844	13	(	(	PUNCT
ftr-353	1844	14	either	either	CCONJ
ftr-353	1844	15	directly	directly	ADV
ftr-353	1844	16	or	or	CCONJ
ftr-353	1844	17	through	through	ADP
ftr-353	1844	18	a	a	DET
ftr-353	1844	19	lower	low	ADJ
ftr-353	1844	20	-	-	PUNCT
ftr-353	1844	21	tier	tier	NOUN
ftr-353	1844	22	llc	llc	NOUN
ftr-353	1844	23	or	or	CCONJ
ftr-353	1844	24	lp	lp	NOUN
ftr-353	1844	25	)	)	PUNCT
ftr-353	1844	26	.	.	PUNCT
ftr-353	1845	1	the	the	DET
ftr-353	1845	2	pooled	pool	VERB
ftr-353	1845	3	capital	capital	NOUN
ftr-353	1845	4	was	be	AUX
ftr-353	1845	5	invested	invest	VERB
ftr-353	1845	6	in	in	ADP
ftr-353	1845	7	various	various	ADJ
ftr-353	1845	8	developer	developer	NOUN
ftr-353	1845	9	rehabilitation	rehabilitation	NOUN
ftr-353	1845	10	partnerships	partnership	NOUN
ftr-353	1845	11	.	.	PUNCT
ftr-353	1846	1	the	the	DET
ftr-353	1846	2	virginia	virginia	PROPN
ftr-353	1846	3	state	state	PROPN
ftr-353	1846	4	rehabilitation	rehabilitation	NOUN
ftr-353	1846	5	credits	credit	NOUN
ftr-353	1846	6	were	be	AUX
ftr-353	1846	7	allocated	allocate	VERB
ftr-353	1846	8	to	to	ADP
ftr-353	1846	9	the	the	DET
ftr-353	1846	10	investor	investor	NOUN
ftr-353	1846	11	partners	partner	NOUN
ftr-353	1846	12	.	.	PUNCT
ftr-353	1847	1	in	in	ADP
ftr-353	1847	2	general	general	ADJ
ftr-353	1847	3	each	each	DET
ftr-353	1847	4	investor	investor	NOUN
ftr-353	1847	5	was	be	AUX
ftr-353	1847	6	allocated	allocate	VERB
ftr-353	1847	7	$	$	SYM
ftr-353	1847	8	1	1	NUM
ftr-353	1847	9	of	of	ADP
ftr-353	1847	10	state	state	NOUN
ftr-353	1847	11	tax	tax	NOUN
ftr-353	1847	12	credit	credit	NOUN
ftr-353	1847	13	for	for	ADP
ftr-353	1847	14	each	each	DET
ftr-353	1847	15	$	$	SYM
ftr-353	1847	16	0.74	0.74	NUM
ftr-353	1847	17	invested	invest	VERB
ftr-353	1847	18	.	.	PUNCT
ftr-353	1848	1	the	the	DET
ftr-353	1848	2	investors	investor	NOUN
ftr-353	1848	3	were	be	AUX
ftr-353	1848	4	“	"	PUNCT
ftr-353	1848	5	bought	buy	VERB
ftr-353	1848	6	out	out	ADP
ftr-353	1848	7	after	after	SCONJ
ftr-353	1848	8	the	the	DET
ftr-353	1848	9	partnerships	partnership	NOUN
ftr-353	1848	10	accomplished	accomplish	VERB
ftr-353	1848	11	their	their	PRON
ftr-353	1848	12	purpose	purpose	NOUN
ftr-353	1848	13	.	.	PUNCT
ftr-353	1848	14	”	"	PUNCT
ftr-353	1849	1	•	•	ADP
ftr-353	1849	2	the	the	DET
ftr-353	1849	3	court	court	NOUN
ftr-353	1849	4	(	(	PUNCT
ftr-353	1849	5	judge	judge	NOUN
ftr-353	1849	6	kroupa	kroupa	NOUN
ftr-353	1849	7	)	)	PUNCT
ftr-353	1849	8	rejected	reject	VERB
ftr-353	1849	9	the	the	DET
ftr-353	1849	10	irs	irs	PROPN
ftr-353	1849	11	’s	’s	PART
ftr-353	1849	12	alternative	alternative	ADJ
ftr-353	1849	13	assertions	assertion	NOUN
ftr-353	1849	14	that	that	SCONJ
ftr-353	1849	15	the	the	DET
ftr-353	1849	16	partnership	partnership	NOUN
ftr-353	1849	17	derived	derive	VERB
ftr-353	1849	18	income	income	NOUN
ftr-353	1849	19	from	from	ADP
ftr-353	1849	20	the	the	DET
ftr-353	1849	21	sale	sale	NOUN
ftr-353	1849	22	of	of	ADP
ftr-353	1849	23	state	state	NOUN
ftr-353	1849	24	tax	tax	NOUN
ftr-353	1849	25	credits	credit	NOUN
ftr-353	1849	26	to	to	ADP
ftr-353	1849	27	the	the	DET
ftr-353	1849	28	investors	investor	NOUN
ftr-353	1849	29	who	who	PRON
ftr-353	1849	30	were	be	AUX
ftr-353	1849	31	not	not	PART
ftr-353	1849	32	partners	partner	NOUN
ftr-353	1849	33	,	,	PUNCT
ftr-353	1849	34	or	or	CCONJ
ftr-353	1849	35	if	if	SCONJ
ftr-353	1849	36	the	the	DET
ftr-353	1849	37	investors	investor	NOUN
ftr-353	1849	38	were	be	AUX
ftr-353	1849	39	to	to	PART
ftr-353	1849	40	be	be	AUX
ftr-353	1849	41	recognized	recognize	VERB
ftr-353	1849	42	as	as	ADP
ftr-353	1849	43	partners	partner	NOUN
ftr-353	1849	44	in	in	ADP
ftr-353	1849	45	the	the	DET
ftr-353	1849	46	tax	tax	NOUN
ftr-353	1849	47	credit	credit	NOUN
ftr-353	1849	48	partnerships	partnership	NOUN
ftr-353	1849	49	,	,	PUNCT
ftr-353	1849	50	the	the	DET
ftr-353	1849	51	transactions	transaction	NOUN
ftr-353	1849	52	constituted	constitute	VERB
ftr-353	1849	53	disguised	disguised	ADJ
ftr-353	1849	54	sales	sale	NOUN
ftr-353	1849	55	of	of	ADP
ftr-353	1849	56	the	the	DET
ftr-353	1849	57	state	state	NOUN
ftr-353	1849	58	tax	tax	NOUN
ftr-353	1849	59	credits	credit	NOUN
ftr-353	1849	60	under	under	ADP
ftr-353	1849	61	§	§	PROPN
ftr-353	1849	62	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-353	1849	63	)	)	PUNCT
ftr-353	1849	64	.	.	PUNCT
ftr-353	1850	1	the	the	DET
ftr-353	1850	2	court	court	NOUN
ftr-353	1850	3	was	be	AUX
ftr-353	1850	4	impressed	impress	VERB
ftr-353	1850	5	by	by	ADP
ftr-353	1850	6	several	several	ADJ
ftr-353	1850	7	elements	element	NOUN
ftr-353	1850	8	of	of	ADP
ftr-353	1850	9	the	the	DET
ftr-353	1850	10	transactions	transaction	NOUN
ftr-353	1850	11	in	in	ADP
ftr-353	1850	12	determining	determine	VERB
ftr-353	1850	13	that	that	SCONJ
ftr-353	1850	14	the	the	DET
ftr-353	1850	15	investors	investor	NOUN
ftr-353	1850	16	created	create	VERB
ftr-353	1850	17	a	a	DET
ftr-353	1850	18	community	community	NOUN
ftr-353	1850	19	of	of	ADP
ftr-353	1850	20	interest	interest	NOUN
ftr-353	1850	21	in	in	ADP
ftr-353	1850	22	profits	profit	NOUN
ftr-353	1850	23	and	and	CCONJ
ftr-353	1850	24	losses	loss	NOUN
ftr-353	1850	25	by	by	ADP
ftr-353	1850	26	joining	join	VERB
ftr-353	1850	27	together	together	ADV
ftr-353	1850	28	for	for	ADP
ftr-353	1850	29	a	a	DET
ftr-353	1850	30	business	business	NOUN
ftr-353	1850	31	purpose	purpose	NOUN
ftr-353	1850	32	:	:	PUNCT
ftr-353	1850	33	the	the	DET
ftr-353	1850	34	parties	party	NOUN
ftr-353	1850	35	agreed	agree	VERB
ftr-353	1850	36	to	to	PART
ftr-353	1850	37	form	form	VERB
ftr-353	1850	38	a	a	DET
ftr-353	1850	39	partnership	partnership	NOUN
ftr-353	1850	40	,	,	PUNCT
ftr-353	1850	41	they	they	PRON
ftr-353	1850	42	acted	act	VERB
ftr-353	1850	43	as	as	ADP
ftr-353	1850	44	partners	partner	NOUN
ftr-353	1850	45	,	,	PUNCT
ftr-353	1850	46	the	the	DET
ftr-353	1850	47	parties	party	NOUN
ftr-353	1850	48	pooled	pool	VERB
ftr-353	1850	49	resources	resource	NOUN
ftr-353	1850	50	in	in	ADP
ftr-353	1850	51	that	that	SCONJ
ftr-353	1850	52	the	the	DET
ftr-353	1850	53	investors	investor	NOUN
ftr-353	1850	54	’	'	PUNCT
ftr-353	1850	55	contributed	contribute	VERB
ftr-353	1850	56	capital	capital	NOUN
ftr-353	1850	57	and	and	CCONJ
ftr-353	1850	58	the	the	DET
ftr-353	1850	59	general	general	ADJ
ftr-353	1850	60	partners	partner	NOUN
ftr-353	1850	61	contributed	contribute	VERB
ftr-353	1850	62	capital	capital	NOUN
ftr-353	1850	63	and	and	CCONJ
ftr-353	1850	64	services	service	NOUN
ftr-353	1850	65	,	,	PUNCT
ftr-353	1850	66	and	and	CCONJ
ftr-353	1850	67	that	that	SCONJ
ftr-353	1850	68	the	the	DET
ftr-353	1850	69	partners	partner	NOUN
ftr-353	1850	70	had	have	VERB
ftr-353	1850	71	a	a	DET
ftr-353	1850	72	business	business	NOUN
ftr-353	1850	73	purpose	purpose	NOUN
ftr-353	1850	74	in	in	ADP
ftr-353	1850	75	terms	term	NOUN
ftr-353	1850	76	of	of	ADP
ftr-353	1850	77	deriving	derive	VERB
ftr-353	1850	78	a	a	DET
ftr-353	1850	79	net	net	ADJ
ftr-353	1850	80	economic	economic	ADJ
ftr-353	1850	81	benefit	benefit	NOUN
ftr-353	1850	82	from	from	ADP
ftr-353	1850	83	state	state	NOUN
ftr-353	1850	84	income	income	NOUN
ftr-353	1850	85	tax	tax	NOUN
ftr-353	1850	86	savings	saving	NOUN
ftr-353	1850	87	(	(	PUNCT
ftr-353	1850	88	which	which	PRON
ftr-353	1850	89	was	be	AUX
ftr-353	1850	90	not	not	PART
ftr-353	1850	91	a	a	DET
ftr-353	1850	92	federal	federal	ADJ
ftr-353	1850	93	tax	tax	NOUN
ftr-353	1850	94	savings	saving	NOUN
ftr-353	1850	95	)	)	PUNCT
ftr-353	1850	96	.	.	PUNCT
ftr-353	1851	1	the	the	DET
ftr-353	1851	2	court	court	NOUN
ftr-353	1851	3	further	far	ADV
ftr-353	1851	4	held	hold	VERB
ftr-353	1851	5	that	that	SCONJ
ftr-353	1851	6	the	the	DET
ftr-353	1851	7	substance	substance	NOUN
ftr-353	1851	8	of	of	ADP
ftr-353	1851	9	the	the	DET
ftr-353	1851	10	transactions	transaction	NOUN
ftr-353	1851	11	was	be	AUX
ftr-353	1851	12	the	the	DET
ftr-353	1851	13	formation	formation	NOUN
ftr-353	1851	14	of	of	ADP
ftr-353	1851	15	a	a	DET
ftr-353	1851	16	partnership	partnership	NOUN
ftr-353	1851	17	rather	rather	ADV
ftr-353	1851	18	than	than	ADP
ftr-353	1851	19	the	the	DET
ftr-353	1851	20	sale	sale	NOUN
ftr-353	1851	21	and	and	CCONJ
ftr-353	1851	22	purchase	purchase	NOUN
ftr-353	1851	23	of	of	ADP
ftr-353	1851	24	the	the	DET
ftr-353	1851	25	state	state	NOUN
ftr-353	1851	26	tax	tax	NOUN
ftr-353	1851	27	credits	credit	NOUN
ftr-353	1851	28	in	in	ADP
ftr-353	1851	29	part	part	NOUN
ftr-353	1851	30	because	because	SCONJ
ftr-353	1851	31	the	the	DET
ftr-353	1851	32	transaction	transaction	NOUN
ftr-353	1851	33	was	be	AUX
ftr-353	1851	34	compelled	compel	VERB
ftr-353	1851	35	by	by	ADP
ftr-353	1851	36	the	the	DET
ftr-353	1851	37	form	form	NOUN
ftr-353	1851	38	of	of	ADP
ftr-353	1851	39	investment	investment	NOUN
ftr-353	1851	40	specified	specify	VERB
ftr-353	1851	41	by	by	ADP
ftr-353	1851	42	the	the	DET
ftr-353	1851	43	virginia	virginia	PROPN
ftr-353	1851	44	program	program	NOUN
ftr-353	1851	45	that	that	PRON
ftr-353	1851	46	encouraged	encourage	VERB
ftr-353	1851	47	the	the	DET
ftr-353	1851	48	use	use	NOUN
ftr-353	1851	49	of	of	ADP
ftr-353	1851	50	partnerships	partnership	NOUN
ftr-353	1851	51	as	as	ADP
ftr-353	1851	52	a	a	DET
ftr-353	1851	53	vehicle	vehicle	NOUN
ftr-353	1851	54	for	for	ADP
ftr-353	1851	55	attracting	attract	VERB
ftr-353	1851	56	capital	capital	NOUN
ftr-353	1851	57	into	into	ADP
ftr-353	1851	58	historic	historic	ADJ
ftr-353	1851	59	rehabilitation	rehabilitation	NOUN
ftr-353	1851	60	.	.	PUNCT
ftr-353	1852	1	rather	rather	ADV
ftr-353	1852	2	than	than	ADP
ftr-353	1852	3	treating	treat	VERB
ftr-353	1852	4	the	the	DET
ftr-353	1852	5	investors	investor	NOUN
ftr-353	1852	6	as	as	ADP
ftr-353	1852	7	purchasers	purchaser	NOUN
ftr-353	1852	8	of	of	ADP
ftr-353	1852	9	state	state	NOUN
ftr-353	1852	10	tax	tax	NOUN
ftr-353	1852	11	credits	credit	NOUN
ftr-353	1852	12	,	,	PUNCT
ftr-353	1852	13	the	the	DET
ftr-353	1852	14	court	court	NOUN
ftr-353	1852	15	concluded	conclude	VERB
ftr-353	1852	16	that	that	SCONJ
ftr-353	1852	17	the	the	DET
ftr-353	1852	18	investors	investor	NOUN
ftr-353	1852	19	’	’	PART
ftr-353	1852	20	funds	fund	NOUN
ftr-353	1852	21	were	be	AUX
ftr-353	1852	22	pooled	pool	VERB
ftr-353	1852	23	to	to	PART
ftr-353	1852	24	facilitate	facilitate	VERB
ftr-353	1852	25	investments	investment	NOUN
ftr-353	1852	26	in	in	ADP
ftr-353	1852	27	developer	developer	NOUN
ftr-353	1852	28	partnerships	partnership	NOUN
ftr-353	1852	29	and	and	CCONJ
ftr-353	1852	30	that	that	SCONJ
ftr-353	1852	31	the	the	DET
ftr-353	1852	32	investors	investor	NOUN
ftr-353	1852	33	remained	remain	VERB
ftr-353	1852	34	as	as	ADP
ftr-353	1852	35	participants	participant	NOUN
ftr-353	1852	36	in	in	ADP
ftr-353	1852	37	the	the	DET
ftr-353	1852	38	partnerships	partnership	NOUN
ftr-353	1852	39	until	until	SCONJ
ftr-353	1852	40	the	the	DET
ftr-353	1852	41	developer	developer	NOUN
ftr-353	1852	42	partnerships	partnership	NOUN
ftr-353	1852	43	completed	complete	VERB
ftr-353	1852	44	rehabilitation	rehabilitation	NOUN
ftr-353	1852	45	projects	project	NOUN
ftr-353	1852	46	.	.	PUNCT
ftr-353	1853	1	•	•	NUM
ftr-353	1853	2	the	the	DET
ftr-353	1853	3	court	court	NOUN
ftr-353	1853	4	also	also	ADV
ftr-353	1853	5	found	find	VERB
ftr-353	1853	6	that	that	SCONJ
ftr-353	1853	7	the	the	DET
ftr-353	1853	8	investors	investor	NOUN
ftr-353	1853	9	bore	bear	VERB
ftr-353	1853	10	a	a	DET
ftr-353	1853	11	risk	risk	NOUN
ftr-353	1853	12	that	that	SCONJ
ftr-353	1853	13	the	the	DET
ftr-353	1853	14	developer	developer	NOUN
ftr-353	1853	15	partnerships	partnership	NOUN
ftr-353	1853	16	would	would	AUX
ftr-353	1853	17	fail	fail	VERB
ftr-353	1853	18	to	to	PART
ftr-353	1853	19	generate	generate	VERB
ftr-353	1853	20	rehabilitation	rehabilitation	NOUN
ftr-353	1853	21	credits	credit	NOUN
ftr-353	1853	22	.	.	PUNCT
ftr-353	1854	1	the	the	DET
ftr-353	1854	2	court	court	NOUN
ftr-353	1854	3	rejected	reject	VERB
ftr-353	1854	4	the	the	DET
ftr-353	1854	5	irs	irs	PROPN
ftr-353	1854	6	’s	’s	PART
ftr-353	1854	7	§	§	PROPN
ftr-353	1854	8	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-353	1854	9	)	)	PUNCT
ftr-353	1854	10	argument	argument	NOUN
ftr-353	1854	11	for	for	ADP
ftr-353	1854	12	similar	similar	ADJ
ftr-353	1854	13	reasons	reason	NOUN
ftr-353	1854	14	.	.	PUNCT
ftr-353	1855	1	the	the	DET
ftr-353	1855	2	court	court	NOUN
ftr-353	1855	3	concluded	conclude	VERB
ftr-353	1855	4	that	that	SCONJ
ftr-353	1855	5	the	the	DET
ftr-353	1855	6	substance	substance	NOUN
ftr-353	1855	7	of	of	ADP
ftr-353	1855	8	the	the	DET
ftr-353	1855	9	transactions	transaction	NOUN
ftr-353	1855	10	reflects	reflect	VERB
ftr-353	1855	11	valid	valid	ADJ
ftr-353	1855	12	contributions	contribution	NOUN
ftr-353	1855	13	and	and	CCONJ
ftr-353	1855	14	allocations	allocation	NOUN
ftr-353	1855	15	rather	rather	ADV
ftr-353	1855	16	than	than	ADP
ftr-353	1855	17	sales	sale	NOUN
ftr-353	1855	18	based	base	VERB
ftr-353	1855	19	upon	upon	SCONJ
ftr-353	1855	20	the	the	DET
ftr-353	1855	21	court	court	NOUN
ftr-353	1855	22	’s	’s	PART
ftr-353	1855	23	findings	finding	NOUN
ftr-353	1855	24	that	that	SCONJ
ftr-353	1855	25	the	the	DET
ftr-353	1855	26	investors	investor	NOUN
ftr-353	1855	27	made	make	VERB
ftr-353	1855	28	capital	capital	NOUN
ftr-353	1855	29	contributions	contribution	NOUN
ftr-353	1855	30	in	in	ADP
ftr-353	1855	31	furtherance	furtherance	NOUN
ftr-353	1855	32	of	of	ADP
ftr-353	1855	33	the	the	DET
ftr-353	1855	34	partnership	partnership	NOUN
ftr-353	1855	35	’s	’s	PART
ftr-353	1855	36	purpose	purpose	NOUN
ftr-353	1855	37	to	to	PART
ftr-353	1855	38	invest	invest	VERB
ftr-353	1855	39	in	in	ADP
ftr-353	1855	40	developer	developer	NOUN
ftr-353	1855	41	partnerships	partnership	NOUN
ftr-353	1855	42	engaged	engage	VERB
ftr-353	1855	43	in	in	ADP
ftr-353	1855	44	historic	historic	ADJ
ftr-353	1855	45	rehabilitation	rehabilitation	NOUN
ftr-353	1855	46	and	and	CCONJ
ftr-353	1855	47	to	to	PART
ftr-353	1855	48	receive	receive	VERB
ftr-353	1855	49	state	state	NOUN
ftr-353	1855	50	tax	tax	NOUN
ftr-353	1855	51	credits	credit	NOUN
ftr-353	1855	52	,	,	PUNCT
ftr-353	1855	53	the	the	DET
ftr-353	1855	54	partnerships	partnership	NOUN
ftr-353	1855	55	were	be	AUX
ftr-353	1855	56	able	able	ADJ
ftr-353	1855	57	to	to	ADP
ftr-353	1855	58	2010	2010	NUM
ftr-353	1855	59	]	]	PUNCT
ftr-353	1855	60	recent	recent	ADJ
ftr-353	1855	61	developments	development	NOUN
ftr-353	1855	62	in	in	ADP
ftr-353	1855	63	federal	federal	ADJ
ftr-353	1855	64	income	income	NOUN
ftr-353	1855	65	taxation	taxation	NOUN
ftr-353	1855	66	172	172	NUM
ftr-353	1855	67	participate	participate	VERB
ftr-353	1855	68	because	because	SCONJ
ftr-353	1855	69	of	of	ADP
ftr-353	1855	70	the	the	DET
ftr-353	1855	71	investors	investor	NOUN
ftr-353	1855	72	’	'	PUNCT
ftr-353	1855	73	pooled	pool	VERB
ftr-353	1855	74	capital	capital	NOUN
ftr-353	1855	75	,	,	PUNCT
ftr-353	1855	76	the	the	DET
ftr-353	1855	77	state	state	NOUN
ftr-353	1855	78	tax	tax	NOUN
ftr-353	1855	79	credits	credit	NOUN
ftr-353	1855	80	were	be	AUX
ftr-353	1855	81	allocated	allocate	VERB
ftr-353	1855	82	to	to	ADP
ftr-353	1855	83	the	the	DET
ftr-353	1855	84	investors	investor	NOUN
ftr-353	1855	85	consistent	consistent	ADJ
ftr-353	1855	86	with	with	ADP
ftr-353	1855	87	the	the	DET
ftr-353	1855	88	allocation	allocation	NOUN
ftr-353	1855	89	provisions	provision	NOUN
ftr-353	1855	90	of	of	ADP
ftr-353	1855	91	the	the	DET
ftr-353	1855	92	virginia	virginia	PROPN
ftr-353	1855	93	program	program	NOUN
ftr-353	1855	94	,	,	PUNCT
ftr-353	1855	95	and	and	CCONJ
ftr-353	1855	96	that	that	SCONJ
ftr-353	1855	97	the	the	DET
ftr-353	1855	98	investors	investor	NOUN
ftr-353	1855	99	were	be	AUX
ftr-353	1855	100	subject	subject	ADJ
ftr-353	1855	101	to	to	ADP
ftr-353	1855	102	the	the	DET
ftr-353	1855	103	entrepreneurial	entrepreneurial	ADJ
ftr-353	1855	104	risks	risk	NOUN
ftr-353	1855	105	of	of	ADP
ftr-353	1855	106	the	the	DET
ftr-353	1855	107	partnerships	partnership	NOUN
ftr-353	1855	108	operations	operation	NOUN
ftr-353	1855	109	.	.	PUNCT
ftr-353	1856	1	see	see	VERB
ftr-353	1856	2	reg	reg	NOUN
ftr-353	1856	3	.	.	PUNCT
ftr-353	1857	1	§	§	PROPN
ftr-353	1857	2	1.707	1.707	NUM
ftr-353	1857	3	-	-	SYM
ftr-353	1857	4	3(b)(1	3(b)(1	NUM
ftr-353	1857	5	)	)	PUNCT
ftr-353	1857	6	.	.	PUNCT
ftr-353	1858	1	finally	finally	ADV
ftr-353	1858	2	,	,	PUNCT
ftr-353	1858	3	the	the	DET
ftr-353	1858	4	court	court	NOUN
ftr-353	1858	5	held	hold	VERB
ftr-353	1858	6	that	that	SCONJ
ftr-353	1858	7	since	since	SCONJ
ftr-353	1858	8	the	the	DET
ftr-353	1858	9	partnership	partnership	NOUN
ftr-353	1858	10	did	do	AUX
ftr-353	1858	11	not	not	PART
ftr-353	1858	12	have	have	VERB
ftr-353	1858	13	unreported	unreported	ADJ
ftr-353	1858	14	income	income	NOUN
ftr-353	1858	15	from	from	ADP
ftr-353	1858	16	the	the	DET
ftr-353	1858	17	sale	sale	NOUN
ftr-353	1858	18	of	of	ADP
ftr-353	1858	19	state	state	NOUN
ftr-353	1858	20	tax	tax	NOUN
ftr-353	1858	21	credits	credit	NOUN
ftr-353	1858	22	,	,	PUNCT
ftr-353	1858	23	the	the	DET
ftr-353	1858	24	three	three	NUM
ftr-353	1858	25	year	year	NOUN
ftr-353	1858	26	statute	statute	NOUN
ftr-353	1858	27	of	of	ADP
ftr-353	1858	28	limitation	limitation	NOUN
ftr-353	1858	29	barred	bar	VERB
ftr-353	1858	30	assessment	assessment	NOUN
ftr-353	1858	31	and	and	CCONJ
ftr-353	1858	32	was	be	AUX
ftr-353	1858	33	not	not	PART
ftr-353	1858	34	subject	subject	ADJ
ftr-353	1858	35	to	to	ADP
ftr-353	1858	36	extension	extension	NOUN
ftr-353	1858	37	to	to	ADP
ftr-353	1858	38	six	six	NUM
ftr-353	1858	39	years	year	NOUN
ftr-353	1858	40	under	under	ADP
ftr-353	1858	41	§	§	PROPN
ftr-353	1858	42	6229(c)(2	6229(c)(2	NUM
ftr-353	1858	43	)	)	PUNCT
ftr-353	1858	44	because	because	SCONJ
ftr-353	1858	45	of	of	ADP
ftr-353	1858	46	an	an	DET
ftr-353	1858	47	omission	omission	NOUN
ftr-353	1858	48	of	of	ADP
ftr-353	1858	49	25	25	NUM
ftr-353	1858	50	percent	percent	NOUN
ftr-353	1858	51	of	of	ADP
ftr-353	1858	52	gross	gross	ADJ
ftr-353	1858	53	income	income	NOUN
ftr-353	1858	54	.	.	PUNCT
ftr-353	1859	1	•	•	NUM
ftr-353	1859	2	one	one	NUM
ftr-353	1859	3	of	of	ADP
ftr-353	1859	4	the	the	DET
ftr-353	1859	5	taxpayer	taxpayer	NOUN
ftr-353	1859	6	’s	’s	PART
ftr-353	1859	7	lawyers	lawyer	NOUN
ftr-353	1859	8	is	be	AUX
ftr-353	1859	9	a	a	DET
ftr-353	1859	10	former	former	ADJ
ftr-353	1859	11	student	student	NOUN
ftr-353	1859	12	of	of	ADP
ftr-353	1859	13	professor	professor	PROPN
ftr-353	1859	14	mcmahon	mcmahon	PROPN
ftr-353	1859	15	in	in	ADP
ftr-353	1859	16	the	the	DET
ftr-353	1859	17	university	university	PROPN
ftr-353	1859	18	of	of	ADP
ftr-353	1859	19	florida	florida	PROPN
ftr-353	1859	20	college	college	PROPN
ftr-353	1859	21	of	of	ADP
ftr-353	1859	22	law	law	PROPN
ftr-353	1859	23	graduate	graduate	NOUN
ftr-353	1859	24	tax	tax	NOUN
ftr-353	1859	25	program	program	NOUN
ftr-353	1859	26	.	.	PUNCT
ftr-353	1860	1	[	[	X
ftr-353	1860	2	paid	pay	VERB
ftr-353	1860	3	advertisement	advertisement	NOUN
ftr-353	1860	4	.	.	PUNCT
ftr-353	1860	5	]	]	PUNCT
ftr-353	1861	1	c.	c.	PROPN
ftr-353	1861	2	distributions	distribution	NOUN
ftr-353	1861	3	and	and	CCONJ
ftr-353	1861	4	transactions	transaction	NOUN
ftr-353	1861	5	between	between	ADP
ftr-353	1861	6	the	the	DET
ftr-353	1861	7	partnership	partnership	NOUN
ftr-353	1861	8	and	and	CCONJ
ftr-353	1861	9	partners	partner	NOUN
ftr-353	1861	10	1	1	NUM
ftr-353	1861	11	.	.	PUNCT
ftr-353	1862	1	careful	careful	ADJ
ftr-353	1862	2	capital	capital	NOUN
ftr-353	1862	3	accounts	account	NOUN
ftr-353	1862	4	and	and	CCONJ
ftr-353	1862	5	tax	tax	NOUN
ftr-353	1862	6	accounts	account	NOUN
ftr-353	1862	7	are	be	AUX
ftr-353	1862	8	necessary	necessary	ADJ
ftr-353	1862	9	to	to	PART
ftr-353	1862	10	avoid	avoid	VERB
ftr-353	1862	11	recognition	recognition	NOUN
ftr-353	1862	12	of	of	ADP
ftr-353	1862	13	gain	gain	NOUN
ftr-353	1862	14	.	.	PUNCT
ftr-353	1863	1	robertson	robertson	PROPN
ftr-353	1863	2	v.	v.	PROPN
ftr-353	1863	3	commissioner	commissioner	PROPN
ftr-353	1863	4	,	,	PUNCT
ftr-353	1863	5	t.c	t.c	PROPN
ftr-353	1863	6	.	.	PROPN
ftr-353	1863	7	memo	memo	NOUN
ftr-353	1863	8	.	.	PUNCT
ftr-353	1864	1	2009	2009	NUM
ftr-353	1864	2	-	-	SYM
ftr-353	1864	3	91	91	NUM
ftr-353	1864	4	(	(	PUNCT
ftr-353	1864	5	4/29/09	4/29/09	NUM
ftr-353	1864	6	)	)	PUNCT
ftr-353	1864	7	.	.	PUNCT
ftr-353	1865	1	the	the	DET
ftr-353	1865	2	taxpayers	taxpayer	NOUN
ftr-353	1865	3	(	(	PUNCT
ftr-353	1865	4	husband	husband	NOUN
ftr-353	1865	5	and	and	CCONJ
ftr-353	1865	6	wife	wife	NOUN
ftr-353	1865	7	)	)	PUNCT
ftr-353	1865	8	were	be	AUX
ftr-353	1865	9	51	51	NUM
ftr-353	1865	10	and	and	CCONJ
ftr-353	1865	11	49	49	NUM
ftr-353	1865	12	percent	percent	NOUN
ftr-353	1865	13	partners	partner	NOUN
ftr-353	1865	14	in	in	ADP
ftr-353	1865	15	an	an	DET
ftr-353	1865	16	automobile	automobile	NOUN
ftr-353	1865	17	engine	engine	NOUN
ftr-353	1865	18	repair	repair	NOUN
ftr-353	1865	19	and	and	CCONJ
ftr-353	1865	20	restoration	restoration	NOUN
ftr-353	1865	21	business	business	NOUN
ftr-353	1865	22	operated	operate	VERB
ftr-353	1865	23	as	as	ADP
ftr-353	1865	24	an	an	DET
ftr-353	1865	25	llc	llc	NOUN
ftr-353	1865	26	.	.	PUNCT
ftr-353	1866	1	the	the	DET
ftr-353	1866	2	llc	llc	PROPN
ftr-353	1866	3	incurred	incur	VERB
ftr-353	1866	4	debt	debt	NOUN
ftr-353	1866	5	to	to	PART
ftr-353	1866	6	finance	finance	VERB
ftr-353	1866	7	land	land	NOUN
ftr-353	1866	8	and	and	CCONJ
ftr-353	1866	9	building	building	NOUN
ftr-353	1866	10	acquisitions	acquisition	NOUN
ftr-353	1866	11	and	and	CCONJ
ftr-353	1866	12	operating	operating	NOUN
ftr-353	1866	13	expenses	expense	NOUN
ftr-353	1866	14	.	.	PUNCT
ftr-353	1867	1	the	the	DET
ftr-353	1867	2	partnership	partnership	NOUN
ftr-353	1867	3	returns	return	NOUN
ftr-353	1867	4	were	be	AUX
ftr-353	1867	5	prepared	prepare	VERB
ftr-353	1867	6	late	late	ADV
ftr-353	1867	7	by	by	ADP
ftr-353	1867	8	a	a	DET
ftr-353	1867	9	tax	tax	NOUN
ftr-353	1867	10	return	return	NOUN
ftr-353	1867	11	preparer	preparer	NOUN
ftr-353	1867	12	who	who	PRON
ftr-353	1867	13	was	be	AUX
ftr-353	1867	14	under	under	ADP
ftr-353	1867	15	investigation	investigation	NOUN
ftr-353	1867	16	by	by	ADP
ftr-353	1867	17	the	the	DET
ftr-353	1867	18	irs	irs	PROPN
ftr-353	1867	19	.	.	PUNCT
ftr-353	1868	1	the	the	DET
ftr-353	1868	2	returns	return	NOUN
ftr-353	1868	3	were	be	AUX
ftr-353	1868	4	filed	file	VERB
ftr-353	1868	5	late	late	ADV
ftr-353	1868	6	.	.	PUNCT
ftr-353	1869	1	the	the	DET
ftr-353	1869	2	preparer	preparer	NOUN
ftr-353	1869	3	died	die	VERB
ftr-353	1869	4	after	after	SCONJ
ftr-353	1869	5	the	the	DET
ftr-353	1869	6	returns	return	NOUN
ftr-353	1869	7	were	be	AUX
ftr-353	1869	8	filed	file	VERB
ftr-353	1869	9	and	and	CCONJ
ftr-353	1870	1	the	the	DET
ftr-353	1870	2	preparer	preparer	NOUN
ftr-353	1870	3	’s	’s	PART
ftr-353	1870	4	landlord	landlord	NOUN
ftr-353	1870	5	disposed	dispose	VERB
ftr-353	1870	6	of	of	ADP
ftr-353	1870	7	the	the	DET
ftr-353	1870	8	preparer	preparer	NOUN
ftr-353	1870	9	’s	’s	PART
ftr-353	1870	10	records	record	NOUN
ftr-353	1870	11	,	,	PUNCT
ftr-353	1870	12	including	include	VERB
ftr-353	1870	13	the	the	DET
ftr-353	1870	14	records	record	NOUN
ftr-353	1870	15	of	of	ADP
ftr-353	1870	16	the	the	DET
ftr-353	1870	17	taxpayers	taxpayer	NOUN
ftr-353	1870	18	’	'	PUNCT
ftr-353	1870	19	llc	llc	PROPN
ftr-353	1870	20	.	.	PUNCT
ftr-353	1871	1	with	with	ADP
ftr-353	1871	2	respect	respect	NOUN
ftr-353	1871	3	to	to	ADP
ftr-353	1871	4	a	a	DET
ftr-353	1871	5	sale	sale	NOUN
ftr-353	1871	6	of	of	ADP
ftr-353	1871	7	the	the	DET
ftr-353	1871	8	partnership	partnership	NOUN
ftr-353	1871	9	assets	asset	NOUN
ftr-353	1871	10	,	,	PUNCT
ftr-353	1871	11	followed	follow	VERB
ftr-353	1871	12	by	by	ADP
ftr-353	1871	13	distributions	distribution	NOUN
ftr-353	1871	14	of	of	ADP
ftr-353	1871	15	money	money	NOUN
ftr-353	1871	16	,	,	PUNCT
ftr-353	1871	17	the	the	DET
ftr-353	1871	18	irs	irs	PROPN
ftr-353	1871	19	asserted	assert	VERB
ftr-353	1871	20	deficiencies	deficiency	NOUN
ftr-353	1871	21	claiming	claim	VERB
ftr-353	1871	22	that	that	SCONJ
ftr-353	1871	23	the	the	DET
ftr-353	1871	24	taxpayers	taxpayer	NOUN
ftr-353	1871	25	had	have	VERB
ftr-353	1871	26	no	no	DET
ftr-353	1871	27	basis	basis	NOUN
ftr-353	1871	28	in	in	ADP
ftr-353	1871	29	their	their	PRON
ftr-353	1871	30	partnership	partnership	NOUN
ftr-353	1871	31	interests	interest	NOUN
ftr-353	1871	32	to	to	PART
ftr-353	1871	33	offset	offset	VERB
ftr-353	1871	34	distributions	distribution	NOUN
ftr-353	1871	35	in	in	ADP
ftr-353	1871	36	one	one	NUM
ftr-353	1871	37	year	year	NOUN
ftr-353	1871	38	,	,	PUNCT
ftr-353	1871	39	and	and	CCONJ
ftr-353	1871	40	that	that	PRON
ftr-353	1871	41	proceeds	proceed	VERB
ftr-353	1871	42	on	on	ADP
ftr-353	1871	43	the	the	DET
ftr-353	1871	44	sale	sale	NOUN
ftr-353	1871	45	of	of	ADP
ftr-353	1871	46	partnership	partnership	NOUN
ftr-353	1871	47	assets	asset	NOUN
ftr-353	1871	48	in	in	ADP
ftr-353	1871	49	a	a	DET
ftr-353	1871	50	second	second	ADJ
ftr-353	1871	51	year	year	NOUN
ftr-353	1871	52	resulted	result	VERB
ftr-353	1871	53	in	in	ADP
ftr-353	1871	54	capital	capital	NOUN
ftr-353	1871	55	gain	gain	NOUN
ftr-353	1871	56	.	.	PUNCT
ftr-353	1872	1	the	the	DET
ftr-353	1872	2	court	court	NOUN
ftr-353	1872	3	(	(	PUNCT
ftr-353	1872	4	judge	judge	NOUN
ftr-353	1872	5	goeke	goeke	ADJ
ftr-353	1872	6	)	)	PUNCT
ftr-353	1872	7	determined	determine	VERB
ftr-353	1872	8	that	that	SCONJ
ftr-353	1872	9	the	the	DET
ftr-353	1872	10	taxpayers	taxpayer	NOUN
ftr-353	1872	11	failed	fail	VERB
ftr-353	1872	12	to	to	PART
ftr-353	1872	13	establish	establish	VERB
ftr-353	1872	14	their	their	PRON
ftr-353	1872	15	partnership	partnership	NOUN
ftr-353	1872	16	basis	basis	NOUN
ftr-353	1872	17	with	with	ADP
ftr-353	1872	18	adequate	adequate	ADJ
ftr-353	1872	19	records	record	NOUN
ftr-353	1872	20	,	,	PUNCT
ftr-353	1872	21	although	although	SCONJ
ftr-353	1872	22	the	the	DET
ftr-353	1872	23	court	court	NOUN
ftr-353	1872	24	indicated	indicate	VERB
ftr-353	1872	25	that	that	SCONJ
ftr-353	1872	26	the	the	DET
ftr-353	1872	27	taxpayers	taxpayer	NOUN
ftr-353	1872	28	’	’	PART
ftr-353	1872	29	testimony	testimony	NOUN
ftr-353	1872	30	was	be	AUX
ftr-353	1872	31	honest	honest	ADJ
ftr-353	1872	32	.	.	PUNCT
ftr-353	1873	1	•	•	NUM
ftr-353	1873	2	the	the	DET
ftr-353	1873	3	court	court	NOUN
ftr-353	1873	4	also	also	ADV
ftr-353	1873	5	held	hold	VERB
ftr-353	1873	6	that	that	DET
ftr-353	1873	7	reliance	reliance	NOUN
ftr-353	1873	8	on	on	ADP
ftr-353	1873	9	the	the	DET
ftr-353	1873	10	return	return	NOUN
ftr-353	1873	11	preparer	preparer	NOUN
ftr-353	1873	12	for	for	ADP
ftr-353	1873	13	timely	timely	ADJ
ftr-353	1873	14	filings	filing	NOUN
ftr-353	1873	15	did	do	AUX
ftr-353	1873	16	not	not	PART
ftr-353	1873	17	relieve	relieve	VERB
ftr-353	1873	18	the	the	DET
ftr-353	1873	19	taxpayers	taxpayer	NOUN
ftr-353	1873	20	of	of	ADP
ftr-353	1873	21	their	their	PRON
ftr-353	1873	22	obligations	obligation	NOUN
ftr-353	1873	23	to	to	ADP
ftr-353	1873	24	timely	timely	ADJ
ftr-353	1873	25	file	file	NOUN
ftr-353	1873	26	returns	return	NOUN
ftr-353	1873	27	and	and	CCONJ
ftr-353	1873	28	imposed	impose	VERB
ftr-353	1873	29	late	late	ADJ
ftr-353	1873	30	filing	filing	NOUN
ftr-353	1873	31	penalties	penalty	NOUN
ftr-353	1873	32	under	under	ADP
ftr-353	1873	33	§	§	PROPN
ftr-353	1873	34	6651(a)(1	6651(a)(1	NUM
ftr-353	1873	35	)	)	PUNCT
ftr-353	1873	36	.	.	PUNCT
ftr-353	1874	1	however	however	ADV
ftr-353	1874	2	,	,	PUNCT
ftr-353	1874	3	the	the	DET
ftr-353	1874	4	court	court	NOUN
ftr-353	1874	5	found	find	VERB
ftr-353	1874	6	that	that	SCONJ
ftr-353	1874	7	the	the	DET
ftr-353	1874	8	taxpayers	taxpayer	NOUN
ftr-353	1874	9	reasonably	reasonably	ADV
ftr-353	1874	10	relied	rely	VERB
ftr-353	1874	11	on	on	ADP
ftr-353	1874	12	the	the	DET
ftr-353	1874	13	preparer	preparer	NOUN
ftr-353	1874	14	to	to	PART
ftr-353	1874	15	accurately	accurately	ADV
ftr-353	1874	16	report	report	VERB
ftr-353	1874	17	their	their	PRON
ftr-353	1874	18	income	income	NOUN
ftr-353	1874	19	and	and	CCONJ
ftr-353	1874	20	rejected	reject	VERB
ftr-353	1874	21	proposed	propose	VERB
ftr-353	1874	22	negligence	negligence	NOUN
ftr-353	1874	23	penalties	penalty	NOUN
ftr-353	1874	24	under	under	ADP
ftr-353	1874	25	§	§	PROPN
ftr-353	1874	26	6662	6662	NUM
ftr-353	1874	27	.	.	PUNCT
ftr-353	1875	1	2	2	X
ftr-353	1875	2	.	.	X
ftr-353	1875	3	layers	layer	NOUN
ftr-353	1875	4	within	within	ADP
ftr-353	1875	5	the	the	DET
ftr-353	1875	6	partnership	partnership	NOUN
ftr-353	1875	7	mixing	mix	VERB
ftr-353	1875	8	bowl	bowl	NOUN
ftr-353	1875	9	need	need	VERB
ftr-353	1875	10	comment	comment	NOUN
ftr-353	1875	11	.	.	PUNCT
ftr-353	1876	1	notice	notice	VERB
ftr-353	1876	2	2009	2009	NUM
ftr-353	1876	3	-	-	SYM
ftr-353	1876	4	70	70	NUM
ftr-353	1876	5	,	,	PUNCT
ftr-353	1876	6	2009	2009	NUM
ftr-353	1876	7	-	-	SYM
ftr-353	1876	8	34	34	NUM
ftr-353	1876	9	i.r.b	i.r.b	NOUN
ftr-353	1876	10	.	.	PUNCT
ftr-353	1877	1	255	255	NUM
ftr-353	1877	2	(	(	PUNCT
ftr-353	1877	3	8/12/09	8/12/09	NUM
ftr-353	1877	4	)	)	PUNCT
ftr-353	1877	5	.	.	PUNCT
ftr-353	1878	1	sections	section	NOUN
ftr-353	1878	2	704(c)(1)(b	704(c)(1)(b	NUM
ftr-353	1878	3	)	)	PUNCT
ftr-353	1878	4	and	and	CCONJ
ftr-353	1878	5	737	737	NUM
ftr-353	1878	6	require	require	NOUN
ftr-353	1878	7	recognition	recognition	NOUN
ftr-353	1878	8	of	of	ADP
ftr-353	1878	9	built	build	VERB
ftr-353	1878	10	-	-	PUNCT
ftr-353	1878	11	in	in	ADP
ftr-353	1878	12	pre	pre	ADJ
ftr-353	1878	13	-	-	NOUN
ftr-353	1878	14	contribution	contribution	ADJ
ftr-353	1878	15	gain	gain	NOUN
ftr-353	1878	16	with	with	ADP
ftr-353	1878	17	respect	respect	NOUN
ftr-353	1878	18	to	to	ADP
ftr-353	1878	19	property	property	NOUN
ftr-353	1878	20	contributed	contribute	VERB
ftr-353	1878	21	to	to	ADP
ftr-353	1878	22	a	a	DET
ftr-353	1878	23	partnership	partnership	NOUN
ftr-353	1878	24	on	on	ADP
ftr-353	1878	25	a	a	DET
ftr-353	1878	26	distribution	distribution	NOUN
ftr-353	1878	27	of	of	ADP
ftr-353	1878	28	173	173	NUM
ftr-353	1878	29	florida	florida	PROPN
ftr-353	1878	30	tax	tax	NOUN
ftr-353	1878	31	review	review	NOUN
ftr-353	1878	32	[	[	X
ftr-353	1878	33	vol	vol	NOUN
ftr-353	1878	34	.	.	PUNCT
ftr-353	1879	1	10	10	NUM
ftr-353	1879	2	:	:	PUNCT
ftr-353	1879	3	si	si	PROPN
ftr-353	1879	4	contributed	contribute	VERB
ftr-353	1879	5	property	property	NOUN
ftr-353	1879	6	to	to	ADP
ftr-353	1879	7	a	a	DET
ftr-353	1879	8	non	non	ADJ
ftr-353	1879	9	-	-	ADJ
ftr-353	1879	10	contributing	contributing	ADJ
ftr-353	1879	11	partner	partner	NOUN
ftr-353	1879	12	,	,	PUNCT
ftr-353	1879	13	or	or	CCONJ
ftr-353	1879	14	other	other	ADJ
ftr-353	1879	15	property	property	NOUN
ftr-353	1879	16	to	to	ADP
ftr-353	1879	17	the	the	DET
ftr-353	1879	18	contributing	contribute	VERB
ftr-353	1879	19	partner	partner	NOUN
ftr-353	1879	20	,	,	PUNCT
ftr-353	1879	21	within	within	ADP
ftr-353	1879	22	seven	seven	NUM
ftr-353	1879	23	years	year	NOUN
ftr-353	1879	24	of	of	ADP
ftr-353	1879	25	the	the	DET
ftr-353	1879	26	contribution	contribution	NOUN
ftr-353	1879	27	.	.	PUNCT
ftr-353	1880	1	regulations	regulation	NOUN
ftr-353	1880	2	proposed	propose	VERB
ftr-353	1880	3	in	in	ADP
ftr-353	1880	4	2007	2007	NUM
ftr-353	1880	5	(	(	PUNCT
ftr-353	1880	6	prop	prop	NOUN
ftr-353	1880	7	.	.	PUNCT
ftr-353	1880	8	regs	regs	PROPN
ftr-353	1880	9	.	.	PUNCT
ftr-353	1881	1	§	§	PROPN
ftr-353	1881	2	§	§	PROPN
ftr-353	1881	3	1.704	1.704	NUM
ftr-353	1881	4	-	-	NUM
ftr-353	1881	5	4(c)(4	4(c)(4	NUM
ftr-353	1881	6	)	)	PUNCT
ftr-353	1881	7	and	and	CCONJ
ftr-353	1881	8	1.737	1.737	NUM
ftr-353	1881	9	-	-	NUM
ftr-353	1881	10	2(b	2(b	NUM
ftr-353	1881	11	)	)	PUNCT
ftr-353	1881	12	,	,	PUNCT
ftr-353	1881	13	reg143397	reg143397	NOUN
ftr-353	1881	14	-	-	PUNCT
ftr-353	1881	15	06	06	NUM
ftr-353	1881	16	,	,	PUNCT
ftr-353	1881	17	partner	partner	NOUN
ftr-353	1881	18	’s	’s	PART
ftr-353	1881	19	distributive	distributive	ADJ
ftr-353	1881	20	share	share	NOUN
ftr-353	1881	21	,	,	PUNCT
ftr-353	1881	22	72	72	NUM
ftr-353	1881	23	f.r	f.r	NOUN
ftr-353	1881	24	.	.	NOUN
ftr-353	1881	25	46932	46932	NUM
ftr-353	1881	26	(	(	PUNCT
ftr-353	1881	27	8/22/07	8/22/07	NUM
ftr-353	1881	28	)	)	PUNCT
ftr-353	1881	29	)	)	PUNCT
ftr-353	1881	30	,	,	PUNCT
ftr-353	1881	31	provided	provide	VERB
ftr-353	1881	32	that	that	SCONJ
ftr-353	1881	33	in	in	ADP
ftr-353	1881	34	an	an	DET
ftr-353	1881	35	assets	asset	NOUN
ftr-353	1881	36	-	-	PUNCT
ftr-353	1881	37	over	over	ADP
ftr-353	1881	38	partnership	partnership	NOUN
ftr-353	1881	39	merger	merger	NOUN
ftr-353	1881	40	,	,	PUNCT
ftr-353	1881	41	the	the	DET
ftr-353	1881	42	seven	seven	NUM
ftr-353	1881	43	-	-	PUNCT
ftr-353	1881	44	year	year	NOUN
ftr-353	1881	45	clock	clock	NOUN
ftr-353	1881	46	begins	begin	VERB
ftr-353	1881	47	anew	anew	ADV
ftr-353	1881	48	with	with	ADP
ftr-353	1881	49	respect	respect	NOUN
ftr-353	1881	50	to	to	ADP
ftr-353	1881	51	built	build	VERB
ftr-353	1881	52	-	-	PUNCT
ftr-353	1881	53	in	in	ADP
ftr-353	1881	54	gain	gain	NOUN
ftr-353	1881	55	or	or	CCONJ
ftr-353	1881	56	loss	loss	NOUN
ftr-353	1881	57	with	with	ADP
ftr-353	1881	58	respect	respect	NOUN
ftr-353	1881	59	to	to	ADP
ftr-353	1881	60	property	property	NOUN
ftr-353	1881	61	transferred	transfer	VERB
ftr-353	1881	62	from	from	ADP
ftr-353	1881	63	a	a	DET
ftr-353	1881	64	merged	merged	ADJ
ftr-353	1881	65	partnership	partnership	NOUN
ftr-353	1881	66	to	to	ADP
ftr-353	1881	67	the	the	DET
ftr-353	1881	68	continuing	continue	VERB
ftr-353	1881	69	partnership	partnership	NOUN
ftr-353	1881	70	(	(	PUNCT
ftr-353	1881	71	the	the	DET
ftr-353	1881	72	surviving	survive	VERB
ftr-353	1881	73	partnership	partnership	NOUN
ftr-353	1881	74	whose	whose	DET
ftr-353	1881	75	members	member	NOUN
ftr-353	1881	76	own	own	VERB
ftr-353	1881	77	50	50	NUM
ftr-353	1881	78	%	%	NOUN
ftr-353	1881	79	or	or	CCONJ
ftr-353	1881	80	more	more	ADJ
ftr-353	1881	81	of	of	ADP
ftr-353	1881	82	the	the	DET
ftr-353	1881	83	partnership	partnership	NOUN
ftr-353	1881	84	interests	interest	NOUN
ftr-353	1881	85	)	)	PUNCT
ftr-353	1881	86	,	,	PUNCT
ftr-353	1881	87	but	but	CCONJ
ftr-353	1881	88	the	the	DET
ftr-353	1881	89	clock	clock	NOUN
ftr-353	1881	90	dates	date	VERB
ftr-353	1881	91	back	back	ADV
ftr-353	1881	92	to	to	ADP
ftr-353	1881	93	the	the	DET
ftr-353	1881	94	date	date	NOUN
ftr-353	1881	95	of	of	ADP
ftr-353	1881	96	initial	initial	ADJ
ftr-353	1881	97	contribution	contribution	NOUN
ftr-353	1881	98	with	with	ADP
ftr-353	1881	99	respect	respect	NOUN
ftr-353	1881	100	to	to	ADP
ftr-353	1881	101	pre	pre	ADJ
ftr-353	1881	102	-	-	ADJ
ftr-353	1881	103	merger	merger	ADJ
ftr-353	1881	104	gains	gain	NOUN
ftr-353	1881	105	and	and	CCONJ
ftr-353	1881	106	losses	loss	NOUN
ftr-353	1881	107	,	,	PUNCT
ftr-353	1881	108	creating	create	VERB
ftr-353	1881	109	layers	layer	NOUN
ftr-353	1881	110	of	of	ADP
ftr-353	1881	111	old	old	ADJ
ftr-353	1881	112	and	and	CCONJ
ftr-353	1881	113	new	new	ADJ
ftr-353	1881	114	built	build	VERB
ftr-353	1881	115	-	-	PUNCT
ftr-353	1881	116	in	in	ADP
ftr-353	1881	117	gains	gain	NOUN
ftr-353	1881	118	and	and	CCONJ
ftr-353	1881	119	losses	loss	NOUN
ftr-353	1881	120	.	.	PUNCT
ftr-353	1882	1	the	the	DET
ftr-353	1882	2	proposed	propose	VERB
ftr-353	1882	3	regulations	regulation	NOUN
ftr-353	1882	4	adopted	adopt	VERB
ftr-353	1882	5	the	the	DET
ftr-353	1882	6	position	position	NOUN
ftr-353	1882	7	of	of	ADP
ftr-353	1882	8	notice	notice	NOUN
ftr-353	1882	9	2005	2005	NUM
ftr-353	1882	10	-	-	SYM
ftr-353	1882	11	15	15	NUM
ftr-353	1882	12	,	,	PUNCT
ftr-353	1882	13	2005	2005	NUM
ftr-353	1882	14	-	-	SYM
ftr-353	1882	15	1	1	NUM
ftr-353	1882	16	c.b	c.b	PROPN
ftr-353	1882	17	.	.	PROPN
ftr-353	1882	18	527	527	NUM
ftr-353	1882	19	,	,	PUNCT
ftr-353	1882	20	which	which	PRON
ftr-353	1882	21	was	be	AUX
ftr-353	1882	22	withdrawn	withdraw	VERB
ftr-353	1882	23	after	after	ADP
ftr-353	1882	24	complaints	complaint	NOUN
ftr-353	1882	25	that	that	SCONJ
ftr-353	1882	26	the	the	DET
ftr-353	1882	27	notice	notice	NOUN
ftr-353	1882	28	was	be	AUX
ftr-353	1882	29	inconsistent	inconsistent	ADJ
ftr-353	1882	30	with	with	ADP
ftr-353	1882	31	existing	exist	VERB
ftr-353	1882	32	regulations	regulation	NOUN
ftr-353	1882	33	.	.	PUNCT
ftr-353	1883	1	commentators	commentator	NOUN
ftr-353	1883	2	raised	raise	VERB
ftr-353	1883	3	numerous	numerous	ADJ
ftr-353	1883	4	questions	question	NOUN
ftr-353	1883	5	regarding	regard	VERB
ftr-353	1883	6	application	application	NOUN
ftr-353	1883	7	of	of	ADP
ftr-353	1883	8	the	the	DET
ftr-353	1883	9	proposed	propose	VERB
ftr-353	1883	10	regulations	regulation	NOUN
ftr-353	1883	11	and	and	CCONJ
ftr-353	1883	12	the	the	DET
ftr-353	1883	13	examples	example	NOUN
ftr-353	1883	14	,	,	PUNCT
ftr-353	1883	15	including	include	VERB
ftr-353	1883	16	problems	problem	NOUN
ftr-353	1883	17	with	with	ADP
ftr-353	1883	18	respect	respect	NOUN
ftr-353	1883	19	to	to	ADP
ftr-353	1883	20	application	application	NOUN
ftr-353	1883	21	of	of	ADP
ftr-353	1883	22	the	the	DET
ftr-353	1883	23	proposed	propose	VERB
ftr-353	1883	24	regulations	regulation	NOUN
ftr-353	1883	25	to	to	ADP
ftr-353	1883	26	tiered	tiere	VERB
ftr-353	1883	27	partnerships	partnership	NOUN
ftr-353	1883	28	.	.	PUNCT
ftr-353	1884	1	the	the	DET
ftr-353	1884	2	irs	irs	PROPN
ftr-353	1884	3	has	have	AUX
ftr-353	1884	4	again	again	ADV
ftr-353	1884	5	asked	ask	VERB
ftr-353	1884	6	for	for	ADP
ftr-353	1884	7	comments	comment	NOUN
ftr-353	1884	8	on	on	ADP
ftr-353	1884	9	the	the	DET
ftr-353	1884	10	proposed	propose	VERB
ftr-353	1884	11	regulations	regulation	NOUN
ftr-353	1884	12	,	,	PUNCT
ftr-353	1884	13	addressing	address	VERB
ftr-353	1884	14	,	,	PUNCT
ftr-353	1884	15	among	among	ADP
ftr-353	1884	16	other	other	ADJ
ftr-353	1884	17	things	thing	NOUN
ftr-353	1884	18	,	,	PUNCT
ftr-353	1884	19	whether	whether	SCONJ
ftr-353	1884	20	additional	additional	ADJ
ftr-353	1884	21	events	event	NOUN
ftr-353	1884	22	allowing	allow	VERB
ftr-353	1884	23	revaluation	revaluation	NOUN
ftr-353	1884	24	of	of	ADP
ftr-353	1884	25	partnership	partnership	NOUN
ftr-353	1884	26	property	property	NOUN
ftr-353	1884	27	should	should	AUX
ftr-353	1884	28	be	be	AUX
ftr-353	1884	29	included	include	VERB
ftr-353	1884	30	in	in	ADP
ftr-353	1884	31	reg	reg	NOUN
ftr-353	1884	32	.	.	PUNCT
ftr-353	1885	1	§	§	PROPN
ftr-353	1885	2	1.704	1.704	NUM
ftr-353	1885	3	-	-	SYM
ftr-353	1885	4	1(b)(2)(iv)(f	1(b)(2)(iv)(f	NUM
ftr-353	1885	5	)	)	PUNCT
ftr-353	1885	6	,	,	PUNCT
ftr-353	1885	7	how	how	SCONJ
ftr-353	1885	8	to	to	PART
ftr-353	1885	9	provide	provide	VERB
ftr-353	1885	10	for	for	ADP
ftr-353	1885	11	partnership	partnership	NOUN
ftr-353	1885	12	allocation	allocation	NOUN
ftr-353	1885	13	of	of	ADP
ftr-353	1885	14	depreciation	depreciation	NOUN
ftr-353	1885	15	and	and	CCONJ
ftr-353	1885	16	other	other	ADJ
ftr-353	1885	17	items	item	NOUN
ftr-353	1885	18	among	among	ADP
ftr-353	1885	19	different	different	ADJ
ftr-353	1885	20	layers	layer	NOUN
ftr-353	1885	21	,	,	PUNCT
ftr-353	1885	22	and	and	CCONJ
ftr-353	1885	23	how	how	SCONJ
ftr-353	1885	24	to	to	PART
ftr-353	1885	25	deal	deal	VERB
ftr-353	1885	26	with	with	ADP
ftr-353	1885	27	specified	specified	ADJ
ftr-353	1885	28	issues	issue	NOUN
ftr-353	1885	29	in	in	ADP
ftr-353	1885	30	tiered	tiere	VERB
ftr-353	1885	31	partnerships	partnership	NOUN
ftr-353	1885	32	.	.	PUNCT
ftr-353	1886	1	comments	comment	NOUN
ftr-353	1886	2	were	be	AUX
ftr-353	1886	3	requested	request	VERB
ftr-353	1886	4	by	by	ADP
ftr-353	1886	5	2/22/10	2/22/10	PROPN
ftr-353	1886	6	.	.	PROPN
ftr-353	1887	1	3	3	NUM
ftr-353	1887	2	.	.	NOUN
ftr-353	1887	3	forfeitable	forfeitable	ADJ
ftr-353	1887	4	for	for	ADP
ftr-353	1887	5	decades	decade	NOUN
ftr-353	1887	6	and	and	CCONJ
ftr-353	1887	7	thus	thus	ADV
ftr-353	1887	8	not	not	PART
ftr-353	1887	9	guaranteed	guarantee	VERB
ftr-353	1887	10	payments	payment	NOUN
ftr-353	1887	11	as	as	ADP
ftr-353	1887	12	annually	annually	ADV
ftr-353	1887	13	accrued	accrue	VERB
ftr-353	1887	14	,	,	PUNCT
ftr-353	1887	15	but	but	CCONJ
ftr-353	1887	16	100	100	NUM
ftr-353	1887	17	percent	percent	NOUN
ftr-353	1887	18	a	a	DET
ftr-353	1887	19	guaranteed	guarantee	VERB
ftr-353	1887	20	payment	payment	NOUN
ftr-353	1887	21	when	when	SCONJ
ftr-353	1887	22	received	receive	VERB
ftr-353	1887	23	.	.	PUNCT
ftr-353	1888	1	wallis	wallis	PROPN
ftr-353	1888	2	v.	v.	PROPN
ftr-353	1888	3	commissioner	commissioner	PROPN
ftr-353	1888	4	,	,	PUNCT
ftr-353	1888	5	t.c	t.c	PROPN
ftr-353	1888	6	.	.	PROPN
ftr-353	1888	7	memo	memo	NOUN
ftr-353	1888	8	.	.	PUNCT
ftr-353	1889	1	2009	2009	NUM
ftr-353	1889	2	-	-	SYM
ftr-353	1889	3	243	243	NUM
ftr-353	1889	4	(	(	PUNCT
ftr-353	1889	5	10/27/09	10/27/09	PROPN
ftr-353	1889	6	)	)	PUNCT
ftr-353	1889	7	.	.	PUNCT
ftr-353	1890	1	the	the	DET
ftr-353	1890	2	taxpayer	taxpayer	NOUN
ftr-353	1890	3	(	(	PUNCT
ftr-353	1890	4	a	a	DET
ftr-353	1890	5	tax	tax	NOUN
ftr-353	1890	6	lawyer	lawyer	NOUN
ftr-353	1890	7	)	)	PUNCT
ftr-353	1890	8	retired	retire	VERB
ftr-353	1890	9	as	as	ADP
ftr-353	1890	10	a	a	DET
ftr-353	1890	11	equity	equity	NOUN
ftr-353	1890	12	partner	partner	NOUN
ftr-353	1890	13	in	in	ADP
ftr-353	1890	14	holland	holland	PROPN
ftr-353	1890	15	&	&	CCONJ
ftr-353	1890	16	knight	knight	PROPN
ftr-353	1890	17	,	,	PUNCT
ftr-353	1890	18	and	and	CCONJ
ftr-353	1890	19	among	among	ADP
ftr-353	1890	20	other	other	ADJ
ftr-353	1890	21	amounts	amount	NOUN
ftr-353	1890	22	received	receive	VERB
ftr-353	1890	23	$	$	SYM
ftr-353	1890	24	240,000	240,000	NUM
ftr-353	1890	25	in	in	ADP
ftr-353	1890	26	twelve	twelve	NUM
ftr-353	1890	27	$	$	SYM
ftr-353	1890	28	20,000	20,000	NUM
ftr-353	1890	29	payments	payment	NOUN
ftr-353	1890	30	over	over	ADP
ftr-353	1890	31	four	four	NUM
ftr-353	1890	32	taxable	taxable	ADJ
ftr-353	1890	33	years	year	NOUN
ftr-353	1890	34	.	.	PUNCT
ftr-353	1891	1	the	the	DET
ftr-353	1891	2	$	$	SYM
ftr-353	1891	3	240,000	240,000	NUM
ftr-353	1891	4	represented	represent	VERB
ftr-353	1891	5	accumulated	accumulate	VERB
ftr-353	1891	6	amounts	amount	NOUN
ftr-353	1891	7	that	that	PRON
ftr-353	1891	8	had	have	AUX
ftr-353	1891	9	been	be	AUX
ftr-353	1891	10	awarded	award	VERB
ftr-353	1891	11	to	to	ADP
ftr-353	1891	12	him	he	PRON
ftr-353	1891	13	as	as	ADP
ftr-353	1891	14	an	an	DET
ftr-353	1891	15	equity	equity	NOUN
ftr-353	1891	16	partner	partner	NOUN
ftr-353	1891	17	over	over	ADP
ftr-353	1891	18	many	many	ADJ
ftr-353	1891	19	years	year	NOUN
ftr-353	1891	20	,	,	PUNCT
ftr-353	1891	21	but	but	CCONJ
ftr-353	1891	22	which	which	PRON
ftr-353	1891	23	were	be	AUX
ftr-353	1891	24	neither	neither	CCONJ
ftr-353	1891	25	currently	currently	ADV
ftr-353	1891	26	distributable	distributable	ADJ
ftr-353	1891	27	as	as	SCONJ
ftr-353	1891	28	awarded	award	VERB
ftr-353	1891	29	nor	nor	CCONJ
ftr-353	1891	30	recorded	record	VERB
ftr-353	1891	31	in	in	ADP
ftr-353	1891	32	the	the	DET
ftr-353	1891	33	partner	partner	NOUN
ftr-353	1891	34	’s	’s	PART
ftr-353	1891	35	capital	capital	NOUN
ftr-353	1891	36	account	account	NOUN
ftr-353	1891	37	;	;	PUNCT
ftr-353	1891	38	rather	rather	ADV
ftr-353	1891	39	,	,	PUNCT
ftr-353	1891	40	the	the	DET
ftr-353	1891	41	amounts	amount	NOUN
ftr-353	1891	42	,	,	PUNCT
ftr-353	1891	43	which	which	PRON
ftr-353	1891	44	were	be	AUX
ftr-353	1891	45	determined	determine	VERB
ftr-353	1891	46	annually	annually	ADV
ftr-353	1891	47	without	without	ADP
ftr-353	1891	48	regard	regard	NOUN
ftr-353	1891	49	to	to	ADP
ftr-353	1891	50	partnership	partnership	NOUN
ftr-353	1891	51	income	income	NOUN
ftr-353	1891	52	,	,	PUNCT
ftr-353	1891	53	were	be	AUX
ftr-353	1891	54	payable	payable	ADJ
ftr-353	1891	55	over	over	ADP
ftr-353	1891	56	a	a	DET
ftr-353	1891	57	period	period	NOUN
ftr-353	1891	58	of	of	ADP
ftr-353	1891	59	time	time	NOUN
ftr-353	1891	60	after	after	SCONJ
ftr-353	1891	61	the	the	DET
ftr-353	1891	62	partner	partner	NOUN
ftr-353	1891	63	reached	reach	VERB
ftr-353	1891	64	age	age	NOUN
ftr-353	1891	65	68	68	NUM
ftr-353	1891	66	,	,	PUNCT
ftr-353	1891	67	but	but	CCONJ
ftr-353	1891	68	were	be	AUX
ftr-353	1891	69	forfeitable	forfeitable	ADJ
ftr-353	1891	70	if	if	SCONJ
ftr-353	1891	71	the	the	DET
ftr-353	1891	72	partner	partner	NOUN
ftr-353	1891	73	left	leave	VERB
ftr-353	1891	74	the	the	DET
ftr-353	1891	75	firm	firm	NOUN
ftr-353	1891	76	before	before	ADP
ftr-353	1891	77	that	that	DET
ftr-353	1891	78	date	date	NOUN
ftr-353	1891	79	.	.	PUNCT
ftr-353	1892	1	the	the	DET
ftr-353	1892	2	tax	tax	NOUN
ftr-353	1892	3	court	court	NOUN
ftr-353	1892	4	(	(	PUNCT
ftr-353	1892	5	judge	judge	PROPN
ftr-353	1892	6	cohen	cohen	PROPN
ftr-353	1892	7	)	)	PUNCT
ftr-353	1892	8	held	hold	VERB
ftr-353	1892	9	that	that	SCONJ
ftr-353	1892	10	the	the	DET
ftr-353	1892	11	payments	payment	NOUN
ftr-353	1892	12	were	be	AUX
ftr-353	1892	13	a	a	DET
ftr-353	1892	14	guaranteed	guarantee	VERB
ftr-353	1892	15	payment	payment	NOUN
ftr-353	1892	16	under	under	ADP
ftr-353	1892	17	§	§	PROPN
ftr-353	1892	18	707(c	707(c	PROPN
ftr-353	1892	19	)	)	PUNCT
ftr-353	1892	20	and	and	CCONJ
ftr-353	1892	21	§	§	PROPN
ftr-353	1892	22	736(a	736(a	PROPN
ftr-353	1892	23	)	)	PUNCT
ftr-353	1892	24	,	,	PUNCT
ftr-353	1892	25	taxable	taxable	ADJ
ftr-353	1892	26	as	as	ADP
ftr-353	1892	27	ordinary	ordinary	ADJ
ftr-353	1892	28	income	income	NOUN
ftr-353	1892	29	,	,	PUNCT
ftr-353	1892	30	and	and	CCONJ
ftr-353	1892	31	were	be	AUX
ftr-353	1892	32	not	not	PART
ftr-353	1892	33	received	receive	VERB
ftr-353	1892	34	as	as	ADP
ftr-353	1892	35	distributions	distribution	NOUN
ftr-353	1892	36	under	under	ADP
ftr-353	1892	37	§	§	PROPN
ftr-353	1892	38	731	731	NUM
ftr-353	1892	39	.	.	PUNCT
ftr-353	1893	1	d.	d.	PROPN
ftr-353	1893	2	sales	sale	NOUN
ftr-353	1893	3	of	of	ADP
ftr-353	1893	4	partnership	partnership	NOUN
ftr-353	1893	5	interests	interest	NOUN
ftr-353	1893	6	,	,	PUNCT
ftr-353	1893	7	liquidations	liquidation	NOUN
ftr-353	1893	8	and	and	CCONJ
ftr-353	1893	9	mergers	merger	NOUN
ftr-353	1893	10	1	1	NUM
ftr-353	1893	11	.	.	PUNCT
ftr-353	1893	12	too	too	ADV
ftr-353	1893	13	many	many	ADJ
ftr-353	1893	14	factors	factor	NOUN
ftr-353	1893	15	—	—	PUNCT
ftr-353	1893	16	proposed	propose	VERB
ftr-353	1893	17	regulations	regulation	NOUN
ftr-353	1893	18	on	on	ADP
ftr-353	1893	19	disguised	disguised	ADJ
ftr-353	1893	20	sale	sale	NOUN
ftr-353	1893	21	of	of	ADP
ftr-353	1893	22	a	a	DET
ftr-353	1893	23	partnership	partnership	NOUN
ftr-353	1893	24	interest	interest	NOUN
ftr-353	1893	25	are	be	AUX
ftr-353	1893	26	withdrawn	withdraw	VERB
ftr-353	1893	27	.	.	PUNCT
ftr-353	1894	1	ann	ann	PROPN
ftr-353	1894	2	.	.	PUNCT
ftr-353	1894	3	2009	2009	NUM
ftr-353	1894	4	-	-	SYM
ftr-353	1894	5	4	4	NUM
ftr-353	1894	6	,	,	PUNCT
ftr-353	1894	7	2009	2009	NUM
ftr-353	1894	8	-	-	SYM
ftr-353	1894	9	8	8	NUM
ftr-353	1894	10	i.r.b	i.r.b	NOUN
ftr-353	1894	11	.	.	PUNCT
ftr-353	1895	1	597	597	NUM
ftr-353	1895	2	(	(	PUNCT
ftr-353	1895	3	2/23/09	2/23/09	NUM
ftr-353	1895	4	)	)	PUNCT
ftr-353	1895	5	.	.	PUNCT
ftr-353	1896	1	the	the	DET
ftr-353	1896	2	irs	irs	PROPN
ftr-353	1896	3	has	have	AUX
ftr-353	1896	4	withdrawn	withdraw	VERB
ftr-353	1896	5	prop	prop	NOUN
ftr-353	1896	6	.	.	PUNCT
ftr-353	1897	1	reg	reg	NOUN
ftr-353	1897	2	.	.	PUNCT
ftr-353	1898	1	§	§	PROPN
ftr-353	1898	2	1.707	1.707	NUM
ftr-353	1898	3	-	-	SYM
ftr-353	1898	4	7	7	NUM
ftr-353	1898	5	(	(	PUNCT
ftr-353	1898	6	2004	2004	NUM
ftr-353	1898	7	)	)	PUNCT
ftr-353	1898	8	,	,	PUNCT
ftr-353	1898	9	reg-149519	reg-149519	NOUN
ftr-353	1898	10	-	-	PUNCT
ftr-353	1898	11	03	03	NUM
ftr-353	1898	12	,	,	PUNCT
ftr-353	1898	13	section	section	NOUN
ftr-353	1898	14	707	707	NUM
ftr-353	1898	15	regarding	regard	VERB
ftr-353	1898	16	disguised	disguised	ADJ
ftr-353	1898	17	sales	sale	NOUN
ftr-353	1898	18	,	,	PUNCT
ftr-353	1898	19	generally	generally	ADV
ftr-353	1898	20	,	,	PUNCT
ftr-353	1898	21	69	69	NUM
ftr-353	1898	22	f.r	f.r	NOUN
ftr-353	1898	23	.	.	NOUN
ftr-353	1898	24	68838	68838	NUM
ftr-353	1898	25	(	(	PUNCT
ftr-353	1898	26	11/26/04	11/26/04	NUM
ftr-353	1898	27	)	)	PUNCT
ftr-353	1898	28	.	.	PUNCT
ftr-353	1899	1	section	section	NOUN
ftr-353	1899	2	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-353	1899	3	)	)	PUNCT
ftr-353	1899	4	provides	provide	VERB
ftr-353	1899	5	that	that	SCONJ
ftr-353	1899	6	that	that	SCONJ
ftr-353	1899	7	a	a	DET
ftr-353	1899	8	2010	2010	NUM
ftr-353	1899	9	]	]	PUNCT
ftr-353	1899	10	recent	recent	ADJ
ftr-353	1899	11	developments	development	NOUN
ftr-353	1899	12	in	in	ADP
ftr-353	1899	13	federal	federal	ADJ
ftr-353	1899	14	income	income	NOUN
ftr-353	1899	15	taxation	taxation	NOUN
ftr-353	1899	16	174	174	NUM
ftr-353	1899	17	contribution	contribution	NOUN
ftr-353	1899	18	by	by	ADP
ftr-353	1899	19	a	a	DET
ftr-353	1899	20	partner	partner	NOUN
ftr-353	1899	21	in	in	ADP
ftr-353	1899	22	connection	connection	NOUN
ftr-353	1899	23	with	with	ADP
ftr-353	1899	24	a	a	DET
ftr-353	1899	25	related	relate	VERB
ftr-353	1899	26	distribution	distribution	NOUN
ftr-353	1899	27	will	will	AUX
ftr-353	1899	28	under	under	ADP
ftr-353	1899	29	regulations	regulation	NOUN
ftr-353	1899	30	be	be	AUX
ftr-353	1899	31	treated	treat	VERB
ftr-353	1899	32	as	as	ADP
ftr-353	1899	33	a	a	DET
ftr-353	1899	34	disguised	disguised	ADJ
ftr-353	1899	35	sale	sale	NOUN
ftr-353	1899	36	.	.	PUNCT
ftr-353	1900	1	regulations	regulation	NOUN
ftr-353	1900	2	proposed	propose	VERB
ftr-353	1900	3	in	in	ADP
ftr-353	1900	4	2004	2004	NUM
ftr-353	1900	5	would	would	AUX
ftr-353	1900	6	have	have	AUX
ftr-353	1900	7	expanded	expand	VERB
ftr-353	1900	8	that	that	SCONJ
ftr-353	1900	9	concept	concept	NOUN
ftr-353	1900	10	to	to	PART
ftr-353	1900	11	provide	provide	VERB
ftr-353	1900	12	that	that	SCONJ
ftr-353	1900	13	a	a	DET
ftr-353	1900	14	transfer	transfer	NOUN
ftr-353	1900	15	of	of	ADP
ftr-353	1900	16	money	money	NOUN
ftr-353	1900	17	or	or	CCONJ
ftr-353	1900	18	property	property	NOUN
ftr-353	1900	19	,	,	PUNCT
ftr-353	1900	20	including	include	VERB
ftr-353	1900	21	an	an	DET
ftr-353	1900	22	assumption	assumption	NOUN
ftr-353	1900	23	of	of	ADP
ftr-353	1900	24	liabilities	liability	NOUN
ftr-353	1900	25	,	,	PUNCT
ftr-353	1900	26	to	to	ADP
ftr-353	1900	27	a	a	DET
ftr-353	1900	28	partnership	partnership	NOUN
ftr-353	1900	29	by	by	ADP
ftr-353	1900	30	a	a	DET
ftr-353	1900	31	“	"	PUNCT
ftr-353	1900	32	purchasing	purchase	VERB
ftr-353	1900	33	partner	partner	NOUN
ftr-353	1900	34	”	"	PUNCT
ftr-353	1900	35	in	in	ADP
ftr-353	1900	36	connection	connection	NOUN
ftr-353	1900	37	with	with	ADP
ftr-353	1900	38	a	a	DET
ftr-353	1900	39	related	relate	VERB
ftr-353	1900	40	distribution	distribution	NOUN
ftr-353	1900	41	to	to	ADP
ftr-353	1900	42	a	a	DET
ftr-353	1900	43	“	"	PUNCT
ftr-353	1900	44	selling	sell	VERB
ftr-353	1900	45	partner	partner	NOUN
ftr-353	1900	46	”	"	PUNCT
ftr-353	1900	47	would	would	AUX
ftr-353	1900	48	be	be	AUX
ftr-353	1900	49	treated	treat	VERB
ftr-353	1900	50	as	as	ADP
ftr-353	1900	51	a	a	DET
ftr-353	1900	52	purchase	purchase	NOUN
ftr-353	1900	53	and	and	CCONJ
ftr-353	1900	54	sale	sale	NOUN
ftr-353	1900	55	of	of	ADP
ftr-353	1900	56	a	a	DET
ftr-353	1900	57	partnership	partnership	NOUN
ftr-353	1900	58	interest	interest	NOUN
ftr-353	1900	59	rather	rather	ADV
ftr-353	1900	60	than	than	ADP
ftr-353	1900	61	a	a	DET
ftr-353	1900	62	contribution	contribution	NOUN
ftr-353	1900	63	and	and	CCONJ
ftr-353	1900	64	distribution	distribution	NOUN
ftr-353	1900	65	.	.	PUNCT
ftr-353	1901	1	the	the	DET
ftr-353	1901	2	latter	latter	ADJ
ftr-353	1901	3	transaction	transaction	NOUN
ftr-353	1901	4	results	result	VERB
ftr-353	1901	5	in	in	ADP
ftr-353	1901	6	lesser	less	ADJ
ftr-353	1901	7	or	or	CCONJ
ftr-353	1901	8	no	no	DET
ftr-353	1901	9	recognition	recognition	NOUN
ftr-353	1901	10	by	by	ADP
ftr-353	1901	11	the	the	DET
ftr-353	1901	12	selling	selling	NOUN
ftr-353	1901	13	partner	partner	NOUN
ftr-353	1901	14	.	.	PUNCT
ftr-353	1902	1	the	the	DET
ftr-353	1902	2	proposed	propose	VERB
ftr-353	1902	3	regulation	regulation	NOUN
ftr-353	1902	4	would	would	AUX
ftr-353	1902	5	have	have	AUX
ftr-353	1902	6	applied	apply	VERB
ftr-353	1902	7	a	a	DET
ftr-353	1902	8	multiple	multiple	ADJ
ftr-353	1902	9	factor	factor	NOUN
ftr-353	1902	10	test	test	NOUN
ftr-353	1902	11	to	to	PART
ftr-353	1902	12	identify	identify	VERB
ftr-353	1902	13	a	a	DET
ftr-353	1902	14	disguised	disguised	ADJ
ftr-353	1902	15	sale	sale	NOUN
ftr-353	1902	16	of	of	ADP
ftr-353	1902	17	a	a	DET
ftr-353	1902	18	partnership	partnership	NOUN
ftr-353	1902	19	interest	interest	NOUN
ftr-353	1902	20	.	.	PUNCT
ftr-353	1903	1	the	the	DET
ftr-353	1903	2	tax	tax	NOUN
ftr-353	1903	3	court	court	NOUN
ftr-353	1903	4	in	in	ADP
ftr-353	1903	5	colonnade	colonnade	NOUN
ftr-353	1903	6	condominium	condominium	PROPN
ftr-353	1903	7	,	,	PUNCT
ftr-353	1903	8	inc	inc	PROPN
ftr-353	1903	9	.	.	PROPN
ftr-353	1904	1	v.	v.	PROPN
ftr-353	1904	2	commissioner	commissioner	PROPN
ftr-353	1904	3	,	,	PUNCT
ftr-353	1904	4	91	91	NUM
ftr-353	1904	5	t.c	t.c	PROPN
ftr-353	1904	6	.	.	PROPN
ftr-353	1905	1	793	793	NUM
ftr-353	1905	2	(	(	PUNCT
ftr-353	1905	3	1988	1988	NUM
ftr-353	1905	4	)	)	PUNCT
ftr-353	1906	1	,	,	PUNCT
ftr-353	1906	2	adopted	adopt	VERB
ftr-353	1906	3	a	a	DET
ftr-353	1906	4	more	more	ADV
ftr-353	1906	5	elegant	elegant	ADJ
ftr-353	1906	6	approach	approach	NOUN
ftr-353	1906	7	based	base	VERB
ftr-353	1906	8	on	on	ADP
ftr-353	1906	9	an	an	DET
ftr-353	1906	10	examination	examination	NOUN
ftr-353	1906	11	of	of	ADP
ftr-353	1906	12	whether	whether	SCONJ
ftr-353	1906	13	there	there	PRON
ftr-353	1906	14	is	be	VERB
ftr-353	1906	15	an	an	DET
ftr-353	1906	16	adjustment	adjustment	NOUN
ftr-353	1906	17	in	in	ADP
ftr-353	1906	18	partnership	partnership	NOUN
ftr-353	1906	19	capital	capital	NOUN
ftr-353	1906	20	accounts	account	NOUN
ftr-353	1906	21	reflecting	reflect	VERB
ftr-353	1906	22	a	a	DET
ftr-353	1906	23	contribution	contribution	NOUN
ftr-353	1906	24	and	and	CCONJ
ftr-353	1906	25	distribution	distribution	NOUN
ftr-353	1906	26	,	,	PUNCT
ftr-353	1906	27	or	or	CCONJ
ftr-353	1906	28	whether	whether	SCONJ
ftr-353	1906	29	there	there	PRON
ftr-353	1906	30	is	be	VERB
ftr-353	1906	31	simply	simply	ADV
ftr-353	1906	32	a	a	DET
ftr-353	1906	33	shift	shift	NOUN
ftr-353	1906	34	in	in	ADP
ftr-353	1906	35	the	the	DET
ftr-353	1906	36	ownership	ownership	NOUN
ftr-353	1906	37	of	of	ADP
ftr-353	1906	38	unchanged	unchanged	ADJ
ftr-353	1906	39	partnership	partnership	NOUN
ftr-353	1906	40	capital	capital	NOUN
ftr-353	1906	41	.	.	PUNCT
ftr-353	1907	1	the	the	DET
ftr-353	1907	2	announcement	announcement	NOUN
ftr-353	1907	3	indicates	indicate	VERB
ftr-353	1907	4	only	only	ADV
ftr-353	1907	5	that	that	SCONJ
ftr-353	1907	6	the	the	DET
ftr-353	1907	7	treasury	treasury	PROPN
ftr-353	1907	8	department	department	PROPN
ftr-353	1907	9	and	and	CCONJ
ftr-353	1907	10	the	the	DET
ftr-353	1907	11	irs	irs	PROPN
ftr-353	1907	12	have	have	AUX
ftr-353	1907	13	considered	consider	VERB
ftr-353	1907	14	written	write	VERB
ftr-353	1907	15	comments	comment	NOUN
ftr-353	1907	16	regarding	regard	VERB
ftr-353	1907	17	the	the	DET
ftr-353	1907	18	proposed	propose	VERB
ftr-353	1907	19	regulation	regulation	NOUN
ftr-353	1907	20	and	and	CCONJ
ftr-353	1907	21	will	will	AUX
ftr-353	1907	22	continue	continue	VERB
ftr-353	1907	23	to	to	PART
ftr-353	1907	24	study	study	VERB
ftr-353	1907	25	the	the	DET
ftr-353	1907	26	matter	matter	NOUN
ftr-353	1907	27	and	and	CCONJ
ftr-353	1907	28	may	may	AUX
ftr-353	1907	29	issue	issue	VERB
ftr-353	1907	30	guidance	guidance	NOUN
ftr-353	1907	31	in	in	ADP
ftr-353	1907	32	the	the	DET
ftr-353	1907	33	future	future	NOUN
ftr-353	1907	34	.	.	PUNCT
ftr-353	1908	1	in	in	ADP
ftr-353	1908	2	the	the	DET
ftr-353	1908	3	meantime	meantime	NOUN
ftr-353	1908	4	,	,	PUNCT
ftr-353	1908	5	determinations	determination	NOUN
ftr-353	1908	6	whether	whether	SCONJ
ftr-353	1908	7	a	a	DET
ftr-353	1908	8	contribution	contribution	NOUN
ftr-353	1908	9	and	and	CCONJ
ftr-353	1908	10	related	relate	VERB
ftr-353	1908	11	distribution	distribution	NOUN
ftr-353	1908	12	constitute	constitute	VERB
ftr-353	1908	13	a	a	DET
ftr-353	1908	14	sale	sale	NOUN
ftr-353	1908	15	of	of	ADP
ftr-353	1908	16	a	a	DET
ftr-353	1908	17	partnership	partnership	NOUN
ftr-353	1908	18	interest	interest	NOUN
ftr-353	1908	19	will	will	AUX
ftr-353	1908	20	be	be	AUX
ftr-353	1908	21	based	base	VERB
ftr-353	1908	22	on	on	ADP
ftr-353	1908	23	case	case	NOUN
ftr-353	1908	24	law	law	NOUN
ftr-353	1908	25	and	and	CCONJ
ftr-353	1908	26	the	the	DET
ftr-353	1908	27	legislative	legislative	ADJ
ftr-353	1908	28	history	history	NOUN
ftr-353	1908	29	to	to	ADP
ftr-353	1908	30	§	§	PROPN
ftr-353	1908	31	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-353	1908	32	)	)	PUNCT
ftr-353	1908	33	.	.	PUNCT
ftr-353	1909	1	e.	e.	PROPN
ftr-353	1910	1	inside	inside	ADP
ftr-353	1910	2	basis	basis	NOUN
ftr-353	1910	3	adjustments	adjustment	NOUN
ftr-353	1910	4	1	1	NUM
ftr-353	1910	5	.	.	X
ftr-353	1910	6	intervenor	intervenor	NOUN
ftr-353	1910	7	is	be	AUX
ftr-353	1910	8	not	not	PART
ftr-353	1910	9	allowed	allow	VERB
ftr-353	1910	10	to	to	PART
ftr-353	1910	11	demand	demand	VERB
ftr-353	1910	12	that	that	SCONJ
ftr-353	1910	13	an	an	DET
ftr-353	1910	14	fpaa	fpaa	NOUN
ftr-353	1910	15	be	be	AUX
ftr-353	1910	16	remanded	remand	VERB
ftr-353	1910	17	to	to	ADP
ftr-353	1910	18	the	the	DET
ftr-353	1910	19	irs	irs	PROPN
ftr-353	1910	20	for	for	ADP
ftr-353	1910	21	an	an	DET
ftr-353	1910	22	explanation	explanation	NOUN
ftr-353	1910	23	of	of	ADP
ftr-353	1910	24	its	its	PRON
ftr-353	1910	25	views	view	NOUN
ftr-353	1910	26	.	.	PUNCT
ftr-353	1911	1	austin	austin	PROPN
ftr-353	1911	2	investment	investment	PROPN
ftr-353	1911	3	fund	fund	PROPN
ftr-353	1911	4	llc	llc	PROPN
ftr-353	1911	5	v.	v.	PROPN
ftr-353	1911	6	united	united	PROPN
ftr-353	1911	7	states	states	PROPN
ftr-353	1911	8	,	,	PUNCT
ftr-353	1911	9	103	103	NUM
ftr-353	1911	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	1911	11	2009	2009	NUM
ftr-353	1911	12	-	-	SYM
ftr-353	1911	13	607	607	NUM
ftr-353	1911	14	(	(	PUNCT
ftr-353	1911	15	fed	fed	PROPN
ftr-353	1911	16	.	.	PUNCT
ftr-353	1911	17	cl	cl	NOUN
ftr-353	1911	18	.	.	PUNCT
ftr-353	1911	19	1/6/09	1/6/09	NUM
ftr-353	1911	20	)	)	PUNCT
ftr-353	1911	21	.	.	PUNCT
ftr-353	1912	1	in	in	ADP
ftr-353	1912	2	a	a	DET
ftr-353	1912	3	refund	refund	NOUN
ftr-353	1912	4	action	action	NOUN
ftr-353	1912	5	filed	file	VERB
ftr-353	1912	6	by	by	ADP
ftr-353	1912	7	an	an	DET
ftr-353	1912	8	llc	llc	NOUN
ftr-353	1912	9	through	through	ADP
ftr-353	1912	10	its	its	PRON
ftr-353	1912	11	tax	tax	NOUN
ftr-353	1912	12	matters	matter	NOUN
ftr-353	1912	13	partner	partner	NOUN
ftr-353	1912	14	,	,	PUNCT
ftr-353	1912	15	llc	llc	PROPN
ftr-353	1912	16	members	member	NOUN
ftr-353	1912	17	sought	seek	VERB
ftr-353	1912	18	to	to	PART
ftr-353	1912	19	intervene	intervene	VERB
ftr-353	1912	20	with	with	ADP
ftr-353	1912	21	a	a	DET
ftr-353	1912	22	motion	motion	NOUN
ftr-353	1912	23	to	to	PART
ftr-353	1912	24	remand	remand	VERB
ftr-353	1912	25	the	the	DET
ftr-353	1912	26	case	case	NOUN
ftr-353	1912	27	back	back	ADV
ftr-353	1912	28	to	to	ADP
ftr-353	1912	29	the	the	DET
ftr-353	1912	30	irs	irs	PROPN
ftr-353	1912	31	for	for	ADP
ftr-353	1912	32	an	an	DET
ftr-353	1912	33	explanation	explanation	NOUN
ftr-353	1912	34	of	of	ADP
ftr-353	1912	35	the	the	DET
ftr-353	1912	36	irs	irs	PROPN
ftr-353	1912	37	position	position	NOUN
ftr-353	1912	38	to	to	PART
ftr-353	1912	39	support	support	VERB
ftr-353	1912	40	the	the	DET
ftr-353	1912	41	adjustments	adjustment	NOUN
ftr-353	1912	42	made	make	VERB
ftr-353	1912	43	in	in	ADP
ftr-353	1912	44	the	the	DET
ftr-353	1912	45	fpaa	fpaa	NOUN
ftr-353	1912	46	.	.	PUNCT
ftr-353	1913	1	the	the	DET
ftr-353	1913	2	court	court	NOUN
ftr-353	1913	3	denied	deny	VERB
ftr-353	1913	4	the	the	DET
ftr-353	1913	5	motion	motion	NOUN
ftr-353	1913	6	pointing	point	VERB
ftr-353	1913	7	out	out	ADP
ftr-353	1913	8	that	that	SCONJ
ftr-353	1913	9	in	in	ADP
ftr-353	1913	10	cases	case	NOUN
ftr-353	1913	11	seeking	seek	VERB
ftr-353	1913	12	readjustment	readjustment	NOUN
ftr-353	1913	13	of	of	ADP
ftr-353	1913	14	partnership	partnership	NOUN
ftr-353	1913	15	items	item	NOUN
ftr-353	1913	16	in	in	ADP
ftr-353	1913	17	an	an	DET
ftr-353	1913	18	fpaa	fpaa	NOUN
ftr-353	1913	19	the	the	DET
ftr-353	1913	20	court	court	NOUN
ftr-353	1913	21	makes	make	VERB
ftr-353	1913	22	a	a	DET
ftr-353	1913	23	de	de	X
ftr-353	1913	24	novo	novo	NOUN
ftr-353	1913	25	determination	determination	NOUN
ftr-353	1913	26	of	of	ADP
ftr-353	1913	27	all	all	DET
ftr-353	1913	28	partnership	partnership	NOUN
ftr-353	1913	29	items	item	NOUN
ftr-353	1913	30	.	.	PUNCT
ftr-353	1914	1	rewriting	rewrite	VERB
ftr-353	1914	2	the	the	DET
ftr-353	1914	3	fpaa	fpaa	NOUN
ftr-353	1914	4	to	to	PART
ftr-353	1914	5	include	include	VERB
ftr-353	1914	6	a	a	DET
ftr-353	1914	7	statement	statement	NOUN
ftr-353	1914	8	of	of	ADP
ftr-353	1914	9	reasons	reason	NOUN
ftr-353	1914	10	would	would	AUX
ftr-353	1914	11	be	be	AUX
ftr-353	1914	12	unnecessary	unnecessary	ADJ
ftr-353	1914	13	.	.	PUNCT
ftr-353	1915	1	in	in	ADP
ftr-353	1915	2	addition	addition	NOUN
ftr-353	1915	3	,	,	PUNCT
ftr-353	1915	4	the	the	DET
ftr-353	1915	5	court	court	NOUN
ftr-353	1915	6	indicated	indicate	VERB
ftr-353	1915	7	that	that	SCONJ
ftr-353	1915	8	the	the	DET
ftr-353	1915	9	intervenors	intervenor	NOUN
ftr-353	1915	10	cited	cite	VERB
ftr-353	1915	11	no	no	DET
ftr-353	1915	12	authority	authority	NOUN
ftr-353	1915	13	for	for	ADP
ftr-353	1915	14	their	their	PRON
ftr-353	1915	15	claim	claim	NOUN
ftr-353	1915	16	that	that	SCONJ
ftr-353	1915	17	the	the	DET
ftr-353	1915	18	fpaa	fpaa	NOUN
ftr-353	1915	19	was	be	AUX
ftr-353	1915	20	required	require	VERB
ftr-353	1915	21	to	to	PART
ftr-353	1915	22	be	be	AUX
ftr-353	1915	23	re	re	VERB
ftr-353	1915	24	-	-	VERB
ftr-353	1915	25	written	write	VERB
ftr-353	1915	26	to	to	PART
ftr-353	1915	27	comply	comply	VERB
ftr-353	1915	28	with	with	ADP
ftr-353	1915	29	the	the	DET
ftr-353	1915	30	administrative	administrative	ADJ
ftr-353	1915	31	procedures	procedure	NOUN
ftr-353	1915	32	act	act	PROPN
ftr-353	1915	33	.	.	PUNCT
ftr-353	1916	1	f.	f.	PROPN
ftr-353	1916	2	partnership	partnership	PROPN
ftr-353	1916	3	audit	audit	PROPN
ftr-353	1916	4	rules	rule	VERB
ftr-353	1916	5	1	1	NUM
ftr-353	1916	6	.	.	PUNCT
ftr-353	1917	1	treasury	treasury	PROPN
ftr-353	1917	2	regulations	regulation	NOUN
ftr-353	1917	3	defining	define	VERB
ftr-353	1917	4	defenses	defense	NOUN
ftr-353	1917	5	to	to	ADP
ftr-353	1917	6	penalties	penalty	NOUN
ftr-353	1917	7	that	that	PRON
ftr-353	1917	8	may	may	AUX
ftr-353	1917	9	be	be	AUX
ftr-353	1917	10	raised	raise	VERB
ftr-353	1917	11	in	in	ADP
ftr-353	1917	12	partnership	partnership	NOUN
ftr-353	1917	13	proceeding	proceeding	NOUN
ftr-353	1917	14	are	be	AUX
ftr-353	1917	15	valid	valid	ADJ
ftr-353	1917	16	.	.	PUNCT
ftr-353	1918	1	new	new	ADJ
ftr-353	1918	2	millennium	millennium	PROPN
ftr-353	1918	3	trading	trading	NOUN
ftr-353	1918	4	,	,	PUNCT
ftr-353	1918	5	l.l.c	l.l.c	X
ftr-353	1918	6	.	.	PUNCT
ftr-353	1919	1	v.	v.	PROPN
ftr-353	1919	2	commissioner	commissioner	PROPN
ftr-353	1919	3	,	,	PUNCT
ftr-353	1919	4	131	131	NUM
ftr-353	1919	5	t.c	t.c	PROPN
ftr-353	1919	6	.	.	PUNCT
ftr-353	1920	1	no	no	INTJ
ftr-353	1920	2	.	.	NOUN
ftr-353	1921	1	18	18	NUM
ftr-353	1921	2	(	(	PUNCT
ftr-353	1921	3	12/22/08	12/22/08	PROPN
ftr-353	1921	4	)	)	PUNCT
ftr-353	1921	5	.	.	PUNCT
ftr-353	1922	1	in	in	ADP
ftr-353	1922	2	a	a	DET
ftr-353	1922	3	tefra	tefra	PROPN
ftr-353	1922	4	partnership	partnership	NOUN
ftr-353	1922	5	proceeding	proceeding	NOUN
ftr-353	1922	6	,	,	PUNCT
ftr-353	1922	7	the	the	DET
ftr-353	1922	8	determination	determination	NOUN
ftr-353	1922	9	of	of	ADP
ftr-353	1922	10	all	all	DET
ftr-353	1922	11	partnership	partnership	NOUN
ftr-353	1922	12	items	item	NOUN
ftr-353	1922	13	is	be	AUX
ftr-353	1922	14	binding	bind	VERB
ftr-353	1922	15	on	on	ADP
ftr-353	1922	16	the	the	DET
ftr-353	1922	17	partners	partner	NOUN
ftr-353	1922	18	and	and	CCONJ
ftr-353	1922	19	may	may	AUX
ftr-353	1922	20	not	not	PART
ftr-353	1922	21	be	be	AUX
ftr-353	1922	22	re	re	VERB
ftr-353	1922	23	-	-	VERB
ftr-353	1922	24	determined	determined	ADJ
ftr-353	1922	25	in	in	ADP
ftr-353	1922	26	another	another	DET
ftr-353	1922	27	proceeding	proceeding	NOUN
ftr-353	1922	28	.	.	PUNCT
ftr-353	1923	1	section	section	NOUN
ftr-353	1923	2	6221	6221	NUM
ftr-353	1923	3	provides	provide	VERB
ftr-353	1923	4	for	for	ADP
ftr-353	1923	5	determination	determination	NOUN
ftr-353	1923	6	of	of	ADP
ftr-353	1923	7	penalties	penalty	NOUN
ftr-353	1923	8	at	at	ADP
ftr-353	1923	9	the	the	DET
ftr-353	1923	10	175	175	NUM
ftr-353	1923	11	florida	florida	PROPN
ftr-353	1923	12	tax	tax	NOUN
ftr-353	1923	13	review	review	NOUN
ftr-353	1923	14	[	[	X
ftr-353	1923	15	vol	vol	NOUN
ftr-353	1923	16	.	.	PUNCT
ftr-353	1924	1	10	10	NUM
ftr-353	1924	2	:	:	PUNCT
ftr-353	1924	3	si	si	PROPN
ftr-353	1924	4	partnership	partnership	NOUN
ftr-353	1924	5	level	level	NOUN
ftr-353	1924	6	and	and	CCONJ
ftr-353	1924	7	the	the	DET
ftr-353	1924	8	court	court	NOUN
ftr-353	1924	9	may	may	AUX
ftr-353	1924	10	consider	consider	VERB
ftr-353	1924	11	reasonable	reasonable	ADJ
ftr-353	1924	12	cause	cause	NOUN
ftr-353	1924	13	defenses	defense	NOUN
ftr-353	1924	14	of	of	ADP
ftr-353	1924	15	the	the	DET
ftr-353	1924	16	partnership	partnership	NOUN
ftr-353	1924	17	.	.	PUNCT
ftr-353	1925	1	section	section	PROPN
ftr-353	1925	2	6230(c)(1)(c	6230(c)(1)(c	NUM
ftr-353	1925	3	)	)	PUNCT
ftr-353	1925	4	provides	provide	VERB
ftr-353	1925	5	that	that	SCONJ
ftr-353	1925	6	a	a	DET
ftr-353	1925	7	partner	partner	NOUN
ftr-353	1925	8	may	may	AUX
ftr-353	1925	9	contest	contest	VERB
ftr-353	1925	10	the	the	DET
ftr-353	1925	11	imposition	imposition	NOUN
ftr-353	1925	12	of	of	ADP
ftr-353	1925	13	penalties	penalty	NOUN
ftr-353	1925	14	in	in	ADP
ftr-353	1925	15	a	a	DET
ftr-353	1925	16	claim	claim	NOUN
ftr-353	1925	17	for	for	ADP
ftr-353	1925	18	refund	refund	NOUN
ftr-353	1925	19	,	,	PUNCT
ftr-353	1925	20	which	which	PRON
ftr-353	1925	21	includes	include	VERB
ftr-353	1925	22	under	under	ADP
ftr-353	1925	23	§	§	PROPN
ftr-353	1925	24	6230(c)(4	6230(c)(4	NOUN
ftr-353	1925	25	)	)	PUNCT
ftr-353	1925	26	the	the	DET
ftr-353	1925	27	assertion	assertion	NOUN
ftr-353	1925	28	of	of	ADP
ftr-353	1925	29	partner	partner	NOUN
ftr-353	1925	30	-	-	PUNCT
ftr-353	1925	31	level	level	NOUN
ftr-353	1925	32	defenses	defense	NOUN
ftr-353	1925	33	to	to	ADP
ftr-353	1925	34	the	the	DET
ftr-353	1925	35	penalties	penalty	NOUN
ftr-353	1925	36	.	.	PUNCT
ftr-353	1926	1	temp	temp	NOUN
ftr-353	1926	2	.	.	PUNCT
ftr-353	1927	1	reg	reg	PROPN
ftr-353	1927	2	.	.	PUNCT
ftr-353	1928	1	§	§	PROPN
ftr-353	1928	2	§	§	PROPN
ftr-353	1928	3	301.6221	301.6221	NUM
ftr-353	1928	4	-	-	PUNCT
ftr-353	1928	5	1t(c	1t(c	NUM
ftr-353	1928	6	)	)	PUNCT
ftr-353	1928	7	and	and	CCONJ
ftr-353	1928	8	(	(	PUNCT
ftr-353	1928	9	d	d	X
ftr-353	1928	10	)	)	PUNCT
ftr-353	1928	11	provides	provide	VERB
ftr-353	1928	12	that	that	DET
ftr-353	1928	13	partner	partner	NOUN
ftr-353	1928	14	level	level	NOUN
ftr-353	1928	15	defenses	defense	NOUN
ftr-353	1928	16	to	to	ADP
ftr-353	1928	17	penalties	penalty	NOUN
ftr-353	1928	18	imposed	impose	VERB
ftr-353	1928	19	at	at	ADP
ftr-353	1928	20	the	the	DET
ftr-353	1928	21	partner	partner	NOUN
ftr-353	1928	22	level	level	NOUN
ftr-353	1928	23	,	,	PUNCT
ftr-353	1928	24	including	include	VERB
ftr-353	1928	25	the	the	DET
ftr-353	1928	26	reasonable	reasonable	ADJ
ftr-353	1928	27	cause	cause	NOUN
ftr-353	1928	28	exception	exception	NOUN
ftr-353	1928	29	of	of	ADP
ftr-353	1928	30	§	§	PROPN
ftr-353	1928	31	6664(c	6664(c	PROPN
ftr-353	1928	32	)	)	PUNCT
ftr-353	1928	33	,	,	PUNCT
ftr-353	1928	34	can	can	AUX
ftr-353	1928	35	only	only	ADV
ftr-353	1928	36	be	be	AUX
ftr-353	1928	37	determined	determine	VERB
ftr-353	1928	38	through	through	ADP
ftr-353	1928	39	separate	separate	ADJ
ftr-353	1928	40	refund	refund	NOUN
ftr-353	1928	41	actions	action	NOUN
ftr-353	1928	42	.	.	PUNCT
ftr-353	1929	1	on	on	ADP
ftr-353	1929	2	summary	summary	NOUN
ftr-353	1929	3	judgment	judgment	NOUN
ftr-353	1929	4	,	,	PUNCT
ftr-353	1929	5	the	the	DET
ftr-353	1929	6	tax	tax	NOUN
ftr-353	1929	7	court	court	NOUN
ftr-353	1929	8	(	(	PUNCT
ftr-353	1929	9	judge	judge	NOUN
ftr-353	1929	10	goeke	goeke	ADJ
ftr-353	1929	11	)	)	PUNCT
ftr-353	1929	12	rejected	reject	VERB
ftr-353	1929	13	an	an	DET
ftr-353	1929	14	individual	individual	ADJ
ftr-353	1929	15	partner	partner	NOUN
ftr-353	1929	16	’s	’s	PART
ftr-353	1929	17	argument	argument	NOUN
ftr-353	1929	18	that	that	SCONJ
ftr-353	1929	19	the	the	DET
ftr-353	1929	20	temporary	temporary	ADJ
ftr-353	1929	21	regulations	regulation	NOUN
ftr-353	1929	22	can	can	AUX
ftr-353	1929	23	not	not	PART
ftr-353	1929	24	be	be	AUX
ftr-353	1929	25	applied	apply	VERB
ftr-353	1929	26	to	to	PART
ftr-353	1929	27	deprive	deprive	VERB
ftr-353	1929	28	the	the	DET
ftr-353	1929	29	tax	tax	NOUN
ftr-353	1929	30	court	court	NOUN
ftr-353	1929	31	of	of	ADP
ftr-353	1929	32	jurisdiction	jurisdiction	NOUN
ftr-353	1929	33	to	to	PART
ftr-353	1929	34	consider	consider	VERB
ftr-353	1929	35	the	the	DET
ftr-353	1929	36	partner	partner	NOUN
ftr-353	1929	37	’s	’s	PART
ftr-353	1929	38	reasonable	reasonable	ADJ
ftr-353	1929	39	cause	cause	NOUN
ftr-353	1929	40	defense	defense	NOUN
ftr-353	1929	41	to	to	ADP
ftr-353	1929	42	penalties	penalty	NOUN
ftr-353	1929	43	,	,	PUNCT
ftr-353	1929	44	and	and	CCONJ
ftr-353	1929	45	upheld	uphold	VERB
ftr-353	1929	46	the	the	DET
ftr-353	1929	47	validity	validity	NOUN
ftr-353	1929	48	of	of	ADP
ftr-353	1929	49	the	the	DET
ftr-353	1929	50	regulations	regulation	NOUN
ftr-353	1929	51	.	.	PUNCT
ftr-353	1930	1	the	the	DET
ftr-353	1930	2	court	court	NOUN
ftr-353	1930	3	observed	observe	VERB
ftr-353	1930	4	that	that	SCONJ
ftr-353	1930	5	nothing	nothing	PRON
ftr-353	1930	6	in	in	ADP
ftr-353	1930	7	§	§	PROPN
ftr-353	1930	8	§	§	PROPN
ftr-353	1930	9	6221	6221	NUM
ftr-353	1930	10	or	or	CCONJ
ftr-353	1930	11	6226(f	6226(f	NUM
ftr-353	1930	12	)	)	PUNCT
ftr-353	1930	13	grants	grant	VERB
ftr-353	1930	14	jurisdiction	jurisdiction	NOUN
ftr-353	1930	15	to	to	PART
ftr-353	1930	16	consider	consider	VERB
ftr-353	1930	17	partner	partner	NOUN
ftr-353	1930	18	-	-	PUNCT
ftr-353	1930	19	level	level	NOUN
ftr-353	1930	20	defenses	defense	NOUN
ftr-353	1930	21	and	and	CCONJ
ftr-353	1930	22	that	that	SCONJ
ftr-353	1930	23	the	the	DET
ftr-353	1930	24	partner	partner	NOUN
ftr-353	1930	25	’s	’s	PART
ftr-353	1930	26	remedy	remedy	NOUN
ftr-353	1930	27	under	under	ADP
ftr-353	1930	28	§	§	PROPN
ftr-353	1930	29	6230(c)(4	6230(c)(4	NOUN
ftr-353	1930	30	)	)	PUNCT
ftr-353	1930	31	is	be	AUX
ftr-353	1930	32	to	to	PART
ftr-353	1930	33	assert	assert	VERB
ftr-353	1930	34	partner	partner	NOUN
ftr-353	1930	35	-	-	PUNCT
ftr-353	1930	36	level	level	NOUN
ftr-353	1930	37	defenses	defense	NOUN
ftr-353	1930	38	in	in	ADP
ftr-353	1930	39	a	a	DET
ftr-353	1930	40	refund	refund	NOUN
ftr-353	1930	41	claim	claim	NOUN
ftr-353	1930	42	.	.	PUNCT
ftr-353	1931	1	the	the	DET
ftr-353	1931	2	court	court	NOUN
ftr-353	1931	3	also	also	ADV
ftr-353	1931	4	opined	opine	VERB
ftr-353	1931	5	that	that	SCONJ
ftr-353	1931	6	the	the	DET
ftr-353	1931	7	regulations	regulation	NOUN
ftr-353	1931	8	do	do	AUX
ftr-353	1931	9	not	not	PART
ftr-353	1931	10	misinterpret	misinterpret	VERB
ftr-353	1931	11	the	the	DET
ftr-353	1931	12	requirement	requirement	NOUN
ftr-353	1931	13	of	of	ADP
ftr-353	1931	14	§	§	PROPN
ftr-353	1931	15	6664(c)(1	6664(c)(1	NOUN
ftr-353	1931	16	)	)	PUNCT
ftr-353	1931	17	that	that	SCONJ
ftr-353	1931	18	no	no	DET
ftr-353	1931	19	penalty	penalty	NOUN
ftr-353	1931	20	may	may	AUX
ftr-353	1931	21	be	be	AUX
ftr-353	1931	22	imposed	impose	VERB
ftr-353	1931	23	under	under	ADP
ftr-353	1931	24	§	§	PROPN
ftr-353	1931	25	§	§	PROPN
ftr-353	1931	26	6662	6662	NUM
ftr-353	1931	27	or	or	CCONJ
ftr-353	1931	28	6663	6663	NUM
ftr-353	1931	29	if	if	SCONJ
ftr-353	1931	30	it	it	PRON
ftr-353	1931	31	was	be	AUX
ftr-353	1931	32	shown	show	VERB
ftr-353	1931	33	that	that	SCONJ
ftr-353	1931	34	there	there	PRON
ftr-353	1931	35	was	be	VERB
ftr-353	1931	36	reasonable	reasonable	ADJ
ftr-353	1931	37	cause	cause	NOUN
ftr-353	1931	38	.	.	PUNCT
ftr-353	1932	1	the	the	DET
ftr-353	1932	2	court	court	NOUN
ftr-353	1932	3	reached	reach	VERB
ftr-353	1932	4	this	this	DET
ftr-353	1932	5	conclusion	conclusion	NOUN
ftr-353	1932	6	by	by	ADP
ftr-353	1932	7	applying	apply	VERB
ftr-353	1932	8	the	the	DET
ftr-353	1932	9	deference	deference	NOUN
ftr-353	1932	10	rule	rule	NOUN
ftr-353	1932	11	of	of	ADP
ftr-353	1932	12	chevron	chevron	PROPN
ftr-353	1932	13	u.s.a	u.s.a	PROPN
ftr-353	1932	14	.	.	PROPN
ftr-353	1932	15	inc	inc	PROPN
ftr-353	1932	16	.	.	PROPN
ftr-353	1932	17	v.	v.	ADP
ftr-353	1932	18	natural	natural	ADJ
ftr-353	1932	19	res	re	NOUN
ftr-353	1932	20	.	.	PUNCT
ftr-353	1933	1	def	def	PROPN
ftr-353	1933	2	.	.	PROPN
ftr-353	1933	3	council	council	PROPN
ftr-353	1933	4	,	,	PUNCT
ftr-353	1933	5	inc	inc	PROPN
ftr-353	1933	6	.	.	PROPN
ftr-353	1933	7	,	,	PUNCT
ftr-353	1933	8	467	467	NUM
ftr-353	1933	9	u.s	u.s	PROPN
ftr-353	1933	10	.	.	PROPN
ftr-353	1933	11	837	837	NUM
ftr-353	1933	12	(	(	PUNCT
ftr-353	1933	13	1984	1984	NUM
ftr-353	1933	14	)	)	PUNCT
ftr-353	1933	15	,	,	PUNCT
ftr-353	1933	16	and	and	CCONJ
ftr-353	1933	17	noting	note	VERB
ftr-353	1933	18	that	that	SCONJ
ftr-353	1933	19	the	the	DET
ftr-353	1933	20	court	court	NOUN
ftr-353	1933	21	of	of	ADP
ftr-353	1933	22	appeals	appeal	NOUN
ftr-353	1933	23	to	to	PART
ftr-353	1933	24	which	which	PRON
ftr-353	1933	25	the	the	DET
ftr-353	1933	26	case	case	NOUN
ftr-353	1933	27	is	be	AUX
ftr-353	1933	28	appealable	appealable	ADJ
ftr-353	1933	29	,	,	PUNCT
ftr-353	1933	30	the	the	DET
ftr-353	1933	31	d.c	d.c	PROPN
ftr-353	1933	32	.	.	PROPN
ftr-353	1933	33	circuit	circuit	PROPN
ftr-353	1933	34	,	,	PUNCT
ftr-353	1933	35	has	have	AUX
ftr-353	1933	36	indicated	indicate	VERB
ftr-353	1933	37	that	that	SCONJ
ftr-353	1933	38	treasury	treasury	PROPN
ftr-353	1933	39	regulations	regulation	NOUN
ftr-353	1933	40	are	be	AUX
ftr-353	1933	41	to	to	PART
ftr-353	1933	42	be	be	AUX
ftr-353	1933	43	given	give	VERB
ftr-353	1933	44	chevron	chevron	NOUN
ftr-353	1933	45	deference	deference	NOUN
ftr-353	1933	46	.	.	PUNCT
ftr-353	1934	1	(	(	PUNCT
ftr-353	1934	2	a	a	X
ftr-353	1934	3	)	)	PUNCT
ftr-353	1934	4	different	different	ADJ
ftr-353	1934	5	judge	judge	NOUN
ftr-353	1934	6	,	,	PUNCT
ftr-353	1934	7	same	same	ADJ
ftr-353	1934	8	result	result	NOUN
ftr-353	1934	9	.	.	PUNCT
ftr-353	1935	1	tigers	tiger	NOUN
ftr-353	1935	2	eye	eye	NOUN
ftr-353	1935	3	trading	trading	NOUN
ftr-353	1935	4	,	,	PUNCT
ftr-353	1935	5	llc	llc	PROPN
ftr-353	1935	6	v.	v.	PROPN
ftr-353	1935	7	commissioner	commissioner	PROPN
ftr-353	1935	8	,	,	PUNCT
ftr-353	1935	9	t.c	t.c	PROPN
ftr-353	1935	10	.	.	PROPN
ftr-353	1935	11	memo	memo	NOUN
ftr-353	1935	12	.	.	PUNCT
ftr-353	1936	1	2009	2009	NUM
ftr-353	1936	2	-	-	SYM
ftr-353	1936	3	121	121	NUM
ftr-353	1936	4	(	(	PUNCT
ftr-353	1936	5	5/27/09	5/27/09	NUM
ftr-353	1936	6	)	)	PUNCT
ftr-353	1936	7	.	.	PUNCT
ftr-353	1937	1	in	in	ADP
ftr-353	1937	2	another	another	DET
ftr-353	1937	3	son	son	NOUN
ftr-353	1937	4	-	-	PUNCT
ftr-353	1937	5	of	of	ADP
ftr-353	1937	6	-	-	PUNCT
ftr-353	1937	7	boss	boss	NOUN
ftr-353	1937	8	tax	tax	NOUN
ftr-353	1937	9	shelter	shelter	NOUN
ftr-353	1937	10	proceeding	proceeding	NOUN
ftr-353	1937	11	,	,	PUNCT
ftr-353	1937	12	the	the	DET
ftr-353	1937	13	court	court	NOUN
ftr-353	1937	14	(	(	PUNCT
ftr-353	1937	15	judge	judge	NOUN
ftr-353	1937	16	beghe	beghe	NOUN
ftr-353	1937	17	)	)	PUNCT
ftr-353	1937	18	treated	treat	VERB
ftr-353	1937	19	accuracy	accuracy	NOUN
ftr-353	1937	20	-	-	PUNCT
ftr-353	1937	21	related	relate	VERB
ftr-353	1937	22	penalty	penalty	NOUN
ftr-353	1937	23	defenses	defense	NOUN
ftr-353	1937	24	as	as	SCONJ
ftr-353	1937	25	affected	affect	VERB
ftr-353	1937	26	items	item	NOUN
ftr-353	1937	27	determinable	determinable	VERB
ftr-353	1937	28	only	only	ADV
ftr-353	1937	29	in	in	ADP
ftr-353	1937	30	an	an	DET
ftr-353	1937	31	individual	individual	ADJ
ftr-353	1937	32	partnership	partnership	NOUN
ftr-353	1937	33	proceeding	proceeding	NOUN
ftr-353	1937	34	and	and	CCONJ
ftr-353	1937	35	upheld	uphold	VERB
ftr-353	1937	36	the	the	DET
ftr-353	1937	37	validity	validity	NOUN
ftr-353	1937	38	of	of	ADP
ftr-353	1937	39	temp	temp	NOUN
ftr-353	1937	40	.	.	PUNCT
ftr-353	1938	1	reg	reg	NOUN
ftr-353	1938	2	.	.	PUNCT
ftr-353	1939	1	§	§	PROPN
ftr-353	1939	2	§	§	PROPN
ftr-353	1939	3	301.6221	301.6221	NUM
ftr-353	1939	4	-	-	PUNCT
ftr-353	1939	5	1t(c	1t(c	NUM
ftr-353	1939	6	)	)	PUNCT
ftr-353	1939	7	and	and	CCONJ
ftr-353	1939	8	(	(	PUNCT
ftr-353	1939	9	d	d	NOUN
ftr-353	1939	10	)	)	PUNCT
ftr-353	1939	11	.	.	PUNCT
ftr-353	1940	1	the	the	DET
ftr-353	1940	2	court	court	NOUN
ftr-353	1940	3	also	also	ADV
ftr-353	1940	4	rejected	reject	VERB
ftr-353	1940	5	the	the	DET
ftr-353	1940	6	irs	irs	PROPN
ftr-353	1940	7	motions	motion	NOUN
ftr-353	1940	8	in	in	ADP
ftr-353	1940	9	limine	limine	NOUN
ftr-353	1940	10	to	to	PART
ftr-353	1940	11	declare	declare	VERB
ftr-353	1940	12	the	the	DET
ftr-353	1940	13	shelter	shelter	ADJ
ftr-353	1940	14	opinion	opinion	NOUN
ftr-353	1940	15	of	of	ADP
ftr-353	1940	16	curtis	curtis	PROPN
ftr-353	1940	17	,	,	PUNCT
ftr-353	1940	18	mallet	mallet	NOUN
ftr-353	1940	19	-	-	PUNCT
ftr-353	1940	20	prevost	prevost	PROPN
ftr-353	1940	21	,	,	PUNCT
ftr-353	1940	22	colt	colt	PROPN
ftr-353	1940	23	&	&	CCONJ
ftr-353	1940	24	mosle	mosle	PROPN
ftr-353	1940	25	llp	llp	PROPN
ftr-353	1940	26	to	to	PART
ftr-353	1940	27	be	be	AUX
ftr-353	1940	28	an	an	DET
ftr-353	1940	29	opinion	opinion	NOUN
ftr-353	1940	30	by	by	ADP
ftr-353	1940	31	a	a	DET
ftr-353	1940	32	shelter	shelter	NOUN
ftr-353	1940	33	promoter	promoter	NOUN
ftr-353	1940	34	on	on	ADP
ftr-353	1940	35	which	which	PRON
ftr-353	1940	36	the	the	DET
ftr-353	1940	37	partner	partner	NOUN
ftr-353	1940	38	could	could	AUX
ftr-353	1940	39	not	not	PART
ftr-353	1940	40	rely	rely	VERB
ftr-353	1940	41	for	for	ADP
ftr-353	1940	42	penalty	penalty	NOUN
ftr-353	1940	43	protection	protection	NOUN
ftr-353	1940	44	holding	hold	VERB
ftr-353	1940	45	that	that	SCONJ
ftr-353	1940	46	the	the	DET
ftr-353	1940	47	issue	issue	NOUN
ftr-353	1940	48	was	be	AUX
ftr-353	1940	49	to	to	PART
ftr-353	1940	50	be	be	AUX
ftr-353	1940	51	determined	determine	VERB
ftr-353	1940	52	in	in	ADP
ftr-353	1940	53	the	the	DET
ftr-353	1940	54	partnership	partnership	NOUN
ftr-353	1940	55	proceeding	proceeding	NOUN
ftr-353	1940	56	.	.	PUNCT
ftr-353	1941	1	in	in	ADP
ftr-353	1941	2	addition	addition	NOUN
ftr-353	1941	3	,	,	PUNCT
ftr-353	1941	4	the	the	DET
ftr-353	1941	5	court	court	NOUN
ftr-353	1941	6	granted	grant	VERB
ftr-353	1941	7	the	the	DET
ftr-353	1941	8	irs	irs	PROPN
ftr-353	1941	9	motion	motion	NOUN
ftr-353	1941	10	to	to	PART
ftr-353	1941	11	reject	reject	VERB
ftr-353	1941	12	the	the	DET
ftr-353	1941	13	expert	expert	ADJ
ftr-353	1941	14	report	report	NOUN
ftr-353	1941	15	of	of	ADP
ftr-353	1941	16	stuart	stuart	PROPN
ftr-353	1941	17	smith	smith	PROPN
ftr-353	1941	18	on	on	ADP
ftr-353	1941	19	the	the	DET
ftr-353	1941	20	grounds	ground	NOUN
ftr-353	1941	21	that	that	SCONJ
ftr-353	1941	22	the	the	DET
ftr-353	1941	23	report	report	NOUN
ftr-353	1941	24	consisted	consist	VERB
ftr-353	1941	25	of	of	ADP
ftr-353	1941	26	legal	legal	ADJ
ftr-353	1941	27	discussion	discussion	NOUN
ftr-353	1941	28	and	and	CCONJ
ftr-353	1941	29	argument	argument	NOUN
ftr-353	1941	30	.	.	PUNCT
ftr-353	1942	1	•	•	NUM
ftr-353	1942	2	in	in	ADP
ftr-353	1942	3	a	a	DET
ftr-353	1942	4	lengthy	lengthy	ADJ
ftr-353	1942	5	afterword	afterword	NOUN
ftr-353	1942	6	,	,	PUNCT
ftr-353	1942	7	judge	judge	NOUN
ftr-353	1942	8	beghe	beghe	NOUN
ftr-353	1942	9	questioned	question	VERB
ftr-353	1942	10	the	the	DET
ftr-353	1942	11	wisdom	wisdom	NOUN
ftr-353	1942	12	of	of	ADP
ftr-353	1942	13	dividing	divide	VERB
ftr-353	1942	14	partner	partner	NOUN
ftr-353	1942	15	and	and	CCONJ
ftr-353	1942	16	partnership	partnership	NOUN
ftr-353	1942	17	items	item	NOUN
ftr-353	1942	18	into	into	ADP
ftr-353	1942	19	separate	separate	ADJ
ftr-353	1942	20	proceedings	proceeding	NOUN
ftr-353	1942	21	in	in	ADP
ftr-353	1942	22	these	these	DET
ftr-353	1942	23	tax	tax	NOUN
ftr-353	1942	24	shelter	shelter	NOUN
ftr-353	1942	25	cases	case	NOUN
ftr-353	1942	26	and	and	CCONJ
ftr-353	1942	27	observes	observe	VERB
ftr-353	1942	28	that	that	SCONJ
ftr-353	1942	29	the	the	DET
ftr-353	1942	30	division	division	NOUN
ftr-353	1942	31	creates	create	VERB
ftr-353	1942	32	complex	complex	ADJ
ftr-353	1942	33	logistical	logistical	ADJ
ftr-353	1942	34	problems	problem	NOUN
ftr-353	1942	35	at	at	ADP
ftr-353	1942	36	great	great	ADJ
ftr-353	1942	37	cost	cost	NOUN
ftr-353	1942	38	to	to	ADP
ftr-353	1942	39	judicial	judicial	ADJ
ftr-353	1942	40	economy	economy	NOUN
ftr-353	1942	41	and	and	CCONJ
ftr-353	1942	42	attorney	attorney	NOUN
ftr-353	1942	43	resources	resource	NOUN
ftr-353	1942	44	.	.	PUNCT
ftr-353	1943	1	judge	judge	NOUN
ftr-353	1943	2	beghe	beghe	NOUN
ftr-353	1943	3	also	also	ADV
ftr-353	1943	4	notes	note	VERB
ftr-353	1943	5	that	that	SCONJ
ftr-353	1943	6	the	the	DET
ftr-353	1943	7	irs	irs	PROPN
ftr-353	1943	8	and	and	CCONJ
ftr-353	1943	9	treasury	treasury	PROPN
ftr-353	1943	10	have	have	AUX
ftr-353	1943	11	proposed	propose	VERB
ftr-353	1943	12	regulations	regulation	NOUN
ftr-353	1943	13	that	that	PRON
ftr-353	1943	14	would	would	AUX
ftr-353	1943	15	allow	allow	VERB
ftr-353	1943	16	the	the	DET
ftr-353	1943	17	irs	irs	PROPN
ftr-353	1943	18	to	to	PART
ftr-353	1943	19	convert	convert	VERB
ftr-353	1943	20	partnership	partnership	NOUN
ftr-353	1943	21	items	item	NOUN
ftr-353	1943	22	to	to	ADP
ftr-353	1943	23	nonpartnership	nonpartnership	NOUN
ftr-353	1943	24	items	item	NOUN
ftr-353	1943	25	and	and	CCONJ
ftr-353	1943	26	allow	allow	VERB
ftr-353	1943	27	a	a	DET
ftr-353	1943	28	single	single	ADJ
ftr-353	1943	29	proceeding	proceeding	NOUN
ftr-353	1943	30	–	–	PUNCT
ftr-353	1943	31	but	but	CCONJ
ftr-353	1943	32	only	only	ADV
ftr-353	1943	33	for	for	ADP
ftr-353	1943	34	listed	list	VERB
ftr-353	1943	35	transactions	transaction	NOUN
ftr-353	1943	36	.	.	PUNCT
ftr-353	1944	1	2010	2010	NUM
ftr-353	1944	2	]	]	PUNCT
ftr-353	1944	3	recent	recent	ADJ
ftr-353	1944	4	developments	development	NOUN
ftr-353	1944	5	in	in	ADP
ftr-353	1944	6	federal	federal	ADJ
ftr-353	1944	7	income	income	NOUN
ftr-353	1944	8	taxation	taxation	NOUN
ftr-353	1944	9	176	176	NUM
ftr-353	1944	10	2	2	NUM
ftr-353	1944	11	.	.	PUNCT
ftr-353	1945	1	william	william	PROPN
ftr-353	1945	2	strunk	strunk	PROPN
ftr-353	1945	3	jr	jr	PROPN
ftr-353	1945	4	.	.	PROPN
ftr-353	1945	5	&	&	CCONJ
ftr-353	1945	6	e.b	e.b	PROPN
ftr-353	1945	7	.	.	PROPN
ftr-353	1945	8	white	white	PROPN
ftr-353	1945	9	,	,	PUNCT
ftr-353	1945	10	the	the	DET
ftr-353	1945	11	elements	element	NOUN
ftr-353	1945	12	of	of	ADP
ftr-353	1945	13	style	style	NOUN
ftr-353	1945	14	,	,	PUNCT
ftr-353	1945	15	helps	helps	AUX
ftr-353	1945	16	identify	identify	VERB
ftr-353	1945	17	the	the	DET
ftr-353	1945	18	statute	statute	NOUN
ftr-353	1945	19	of	of	ADP
ftr-353	1945	20	limitations	limitation	NOUN
ftr-353	1945	21	as	as	ADP
ftr-353	1945	22	a	a	DET
ftr-353	1945	23	partnership	partnership	NOUN
ftr-353	1945	24	item	item	NOUN
ftr-353	1945	25	.	.	PUNCT
ftr-353	1946	1	keener	keener	PROPN
ftr-353	1946	2	v.	v.	ADP
ftr-353	1946	3	united	united	PROPN
ftr-353	1946	4	states	states	PROPN
ftr-353	1946	5	,	,	PUNCT
ftr-353	1946	6	551	551	NUM
ftr-353	1946	7	f.3d	f.3d	NUM
ftr-353	1946	8	1358	1358	NUM
ftr-353	1947	1	(	(	PUNCT
ftr-353	1947	2	fed	fed	PROPN
ftr-353	1947	3	.	.	PUNCT
ftr-353	1947	4	cir	cir	PROPN
ftr-353	1947	5	.	.	PUNCT
ftr-353	1948	1	1/8/09	1/8/09	NUM
ftr-353	1948	2	)	)	PUNCT
ftr-353	1948	3	.	.	PUNCT
ftr-353	1949	1	the	the	DET
ftr-353	1949	2	taxpayers	taxpayer	NOUN
ftr-353	1949	3	invested	invest	VERB
ftr-353	1949	4	in	in	ADP
ftr-353	1949	5	tax	tax	NOUN
ftr-353	1949	6	shelters	shelter	NOUN
ftr-353	1949	7	promoted	promote	VERB
ftr-353	1949	8	by	by	ADP
ftr-353	1949	9	amcor	amcor	NOUN
ftr-353	1949	10	in	in	ADP
ftr-353	1949	11	the	the	DET
ftr-353	1949	12	mid-1980s	mid-1980	NOUN
ftr-353	1949	13	.	.	PUNCT
ftr-353	1950	1	in	in	ADP
ftr-353	1950	2	a	a	DET
ftr-353	1950	3	partnership	partnership	NOUN
ftr-353	1950	4	audit	audit	NOUN
ftr-353	1950	5	procedure	procedure	NOUN
ftr-353	1950	6	,	,	PUNCT
ftr-353	1950	7	following	follow	VERB
ftr-353	1950	8	issuance	issuance	NOUN
ftr-353	1950	9	of	of	ADP
ftr-353	1950	10	an	an	DET
ftr-353	1950	11	fpaa	fpaa	NOUN
ftr-353	1950	12	,	,	PUNCT
ftr-353	1950	13	the	the	DET
ftr-353	1950	14	partnership	partnership	NOUN
ftr-353	1950	15	entered	enter	VERB
ftr-353	1950	16	into	into	ADP
ftr-353	1950	17	a	a	DET
ftr-353	1950	18	settlement	settlement	NOUN
ftr-353	1950	19	agreement	agreement	NOUN
ftr-353	1950	20	with	with	ADP
ftr-353	1950	21	the	the	DET
ftr-353	1950	22	irs	irs	PROPN
ftr-353	1950	23	that	that	PRON
ftr-353	1950	24	allowed	allow	VERB
ftr-353	1950	25	a	a	DET
ftr-353	1950	26	percentage	percentage	NOUN
ftr-353	1950	27	of	of	ADP
ftr-353	1950	28	ordinary	ordinary	ADJ
ftr-353	1950	29	deductions	deduction	NOUN
ftr-353	1950	30	,	,	PUNCT
ftr-353	1950	31	but	but	CCONJ
ftr-353	1950	32	provided	provide	VERB
ftr-353	1950	33	that	that	SCONJ
ftr-353	1950	34	the	the	DET
ftr-353	1950	35	irs	irs	PROPN
ftr-353	1950	36	could	could	AUX
ftr-353	1950	37	assert	assert	VERB
ftr-353	1950	38	additional	additional	ADJ
ftr-353	1950	39	tax	tax	NOUN
ftr-353	1950	40	liability	liability	NOUN
ftr-353	1950	41	against	against	ADP
ftr-353	1950	42	individual	individual	ADJ
ftr-353	1950	43	partners	partner	NOUN
ftr-353	1950	44	plus	plus	CCONJ
ftr-353	1950	45	interest	interest	NOUN
ftr-353	1950	46	.	.	PUNCT
ftr-353	1951	1	subsequently	subsequently	ADV
ftr-353	1951	2	the	the	DET
ftr-353	1951	3	irs	irs	PROPN
ftr-353	1951	4	assessed	assess	VERB
ftr-353	1951	5	additional	additional	ADJ
ftr-353	1951	6	tax	tax	NOUN
ftr-353	1951	7	plus	plus	CCONJ
ftr-353	1951	8	penalties	penalty	NOUN
ftr-353	1951	9	against	against	ADP
ftr-353	1951	10	the	the	DET
ftr-353	1951	11	taxpayers	taxpayer	NOUN
ftr-353	1951	12	,	,	PUNCT
ftr-353	1951	13	which	which	PRON
ftr-353	1951	14	they	they	PRON
ftr-353	1951	15	paid	pay	VERB
ftr-353	1951	16	in	in	ADP
ftr-353	1951	17	full	full	ADJ
ftr-353	1951	18	.	.	PUNCT
ftr-353	1952	1	in	in	ADP
ftr-353	1952	2	their	their	PRON
ftr-353	1952	3	refund	refund	NOUN
ftr-353	1952	4	claim	claim	NOUN
ftr-353	1952	5	the	the	DET
ftr-353	1952	6	taxpayers	taxpayer	NOUN
ftr-353	1952	7	asserted	assert	VERB
ftr-353	1952	8	that	that	SCONJ
ftr-353	1952	9	the	the	DET
ftr-353	1952	10	statute	statute	NOUN
ftr-353	1952	11	of	of	ADP
ftr-353	1952	12	limitations	limitation	NOUN
ftr-353	1952	13	had	have	AUX
ftr-353	1952	14	expired	expire	VERB
ftr-353	1952	15	on	on	ADP
ftr-353	1952	16	the	the	DET
ftr-353	1952	17	irs	irs	PROPN
ftr-353	1952	18	’	'	PUNCT
ftr-353	1952	19	assessment	assessment	NOUN
ftr-353	1952	20	of	of	ADP
ftr-353	1952	21	tax	tax	NOUN
ftr-353	1952	22	.	.	PUNCT
ftr-353	1953	1	the	the	DET
ftr-353	1953	2	federal	federal	ADJ
ftr-353	1953	3	circuit	circuit	PROPN
ftr-353	1953	4	(	(	PUNCT
ftr-353	1953	5	judge	judge	PROPN
ftr-353	1953	6	prost	prost	PROPN
ftr-353	1953	7	)	)	PUNCT
ftr-353	1953	8	affirmed	affirm	VERB
ftr-353	1953	9	the	the	DET
ftr-353	1953	10	holding	holding	NOUN
ftr-353	1953	11	of	of	ADP
ftr-353	1953	12	the	the	DET
ftr-353	1953	13	court	court	NOUN
ftr-353	1953	14	of	of	ADP
ftr-353	1953	15	federal	federal	ADJ
ftr-353	1953	16	claims	claim	NOUN
ftr-353	1953	17	that	that	SCONJ
ftr-353	1953	18	it	it	PRON
ftr-353	1953	19	lacked	lack	VERB
ftr-353	1953	20	jurisdiction	jurisdiction	NOUN
ftr-353	1953	21	to	to	PART
ftr-353	1953	22	determine	determine	VERB
ftr-353	1953	23	the	the	DET
ftr-353	1953	24	refund	refund	NOUN
ftr-353	1953	25	claims	claim	NOUN
ftr-353	1953	26	because	because	SCONJ
ftr-353	1953	27	application	application	NOUN
ftr-353	1953	28	of	of	ADP
ftr-353	1953	29	the	the	DET
ftr-353	1953	30	statute	statute	NOUN
ftr-353	1953	31	of	of	ADP
ftr-353	1953	32	limitations	limitation	NOUN
ftr-353	1953	33	is	be	AUX
ftr-353	1953	34	a	a	DET
ftr-353	1953	35	partnership	partnership	NOUN
ftr-353	1953	36	item	item	NOUN
ftr-353	1953	37	as	as	SCONJ
ftr-353	1953	38	defined	define	VERB
ftr-353	1953	39	in	in	ADP
ftr-353	1953	40	§	§	PROPN
ftr-353	1953	41	6231(a	6231(a	NUM
ftr-353	1953	42	)	)	PUNCT
ftr-353	1953	43	subject	subject	ADJ
ftr-353	1953	44	to	to	ADP
ftr-353	1953	45	determination	determination	NOUN
ftr-353	1953	46	in	in	ADP
ftr-353	1953	47	the	the	DET
ftr-353	1953	48	tefra	tefra	PROPN
ftr-353	1953	49	proceeding	proceeding	NOUN
ftr-353	1953	50	.	.	PUNCT
ftr-353	1954	1	section	section	NOUN
ftr-353	1954	2	6231(a	6231(a	NUM
ftr-353	1954	3	)	)	PUNCT
ftr-353	1954	4	defines	define	VERB
ftr-353	1954	5	a	a	DET
ftr-353	1954	6	partnership	partnership	NOUN
ftr-353	1954	7	item	item	NOUN
ftr-353	1954	8	as	as	ADP
ftr-353	1954	9	“	"	PUNCT
ftr-353	1954	10	any	any	DET
ftr-353	1954	11	item	item	NOUN
ftr-353	1954	12	required	require	VERB
ftr-353	1954	13	to	to	PART
ftr-353	1954	14	be	be	AUX
ftr-353	1954	15	taken	take	VERB
ftr-353	1954	16	into	into	ADP
ftr-353	1954	17	account	account	NOUN
ftr-353	1954	18	for	for	ADP
ftr-353	1954	19	the	the	DET
ftr-353	1954	20	partnership	partnership	NOUN
ftr-353	1954	21	’s	’s	PART
ftr-353	1954	22	taxable	taxable	ADJ
ftr-353	1954	23	year	year	NOUN
ftr-353	1954	24	under	under	ADP
ftr-353	1954	25	any	any	DET
ftr-353	1954	26	provision	provision	NOUN
ftr-353	1954	27	of	of	ADP
ftr-353	1954	28	subtitle	subtitle	NOUN
ftr-353	1954	29	a.	a.	PROPN
ftr-353	1954	30	”	"	PUNCT
ftr-353	1954	31	the	the	DET
ftr-353	1954	32	taxpayer	taxpayer	NOUN
ftr-353	1954	33	argued	argue	VERB
ftr-353	1954	34	that	that	SCONJ
ftr-353	1954	35	the	the	DET
ftr-353	1954	36	statute	statute	NOUN
ftr-353	1954	37	of	of	ADP
ftr-353	1954	38	limitations	limitation	NOUN
ftr-353	1954	39	,	,	PUNCT
ftr-353	1954	40	provided	provide	VERB
ftr-353	1954	41	for	for	ADP
ftr-353	1954	42	under	under	ADP
ftr-353	1954	43	subtitle	subtitle	NOUN
ftr-353	1954	44	f	f	PROPN
ftr-353	1954	45	,	,	PUNCT
ftr-353	1954	46	is	be	AUX
ftr-353	1954	47	not	not	PART
ftr-353	1954	48	a	a	DET
ftr-353	1954	49	partnership	partnership	NOUN
ftr-353	1954	50	item	item	NOUN
ftr-353	1954	51	under	under	ADP
ftr-353	1954	52	this	this	DET
ftr-353	1954	53	definition	definition	NOUN
ftr-353	1954	54	.	.	PUNCT
ftr-353	1955	1	referring	refer	VERB
ftr-353	1955	2	to	to	ADP
ftr-353	1955	3	the	the	DET
ftr-353	1955	4	elements	element	NOUN
ftr-353	1955	5	of	of	ADP
ftr-353	1955	6	style	style	NOUN
ftr-353	1955	7	,	,	PUNCT
ftr-353	1955	8	the	the	DET
ftr-353	1955	9	court	court	NOUN
ftr-353	1955	10	concluded	conclude	VERB
ftr-353	1955	11	that	that	SCONJ
ftr-353	1955	12	the	the	DET
ftr-353	1955	13	restrictive	restrictive	ADJ
ftr-353	1955	14	phrase	phrase	NOUN
ftr-353	1955	15	“	"	PUNCT
ftr-353	1955	16	subtitle	subtitle	NOUN
ftr-353	1955	17	a	a	PRON
ftr-353	1955	18	”	"	PUNCT
ftr-353	1955	19	modifies	modify	VERB
ftr-353	1955	20	the	the	DET
ftr-353	1955	21	words	word	NOUN
ftr-353	1955	22	that	that	PRON
ftr-353	1955	23	immediately	immediately	ADV
ftr-353	1955	24	precede	precede	VERB
ftr-353	1955	25	it	it	PRON
ftr-353	1955	26	,	,	PUNCT
ftr-353	1955	27	“	"	PUNCT
ftr-353	1955	28	taxable	taxable	ADJ
ftr-353	1955	29	year	year	NOUN
ftr-353	1955	30	,	,	PUNCT
ftr-353	1955	31	”	"	PUNCT
ftr-353	1955	32	and	and	CCONJ
ftr-353	1955	33	not	not	PART
ftr-353	1955	34	the	the	DET
ftr-353	1955	35	words	word	NOUN
ftr-353	1955	36	“	"	PUNCT
ftr-353	1955	37	partnership	partnership	NOUN
ftr-353	1955	38	item	item	NOUN
ftr-353	1955	39	.	.	PUNCT
ftr-353	1955	40	”	"	PUNCT
ftr-353	1956	1	in	in	ADP
ftr-353	1956	2	citing	cite	VERB
ftr-353	1956	3	strunk	strunk	NOUN
ftr-353	1956	4	&	&	CCONJ
ftr-353	1956	5	white	white	PROPN
ftr-353	1956	6	,	,	PUNCT
ftr-353	1956	7	the	the	DET
ftr-353	1956	8	court	court	NOUN
ftr-353	1956	9	followed	follow	VERB
ftr-353	1956	10	prati	prati	PROPN
ftr-353	1956	11	v.	v.	PROPN
ftr-353	1956	12	united	united	PROPN
ftr-353	1956	13	states	states	PROPN
ftr-353	1956	14	,	,	PUNCT
ftr-353	1956	15	81	81	NUM
ftr-353	1956	16	fed	feed	VERB
ftr-353	1956	17	.	.	PUNCT
ftr-353	1957	1	cl	cl	NOUN
ftr-353	1957	2	.	.	PUNCT
ftr-353	1958	1	422	422	NUM
ftr-353	1958	2	(	(	PUNCT
ftr-353	1958	3	2008	2008	NUM
ftr-353	1958	4	)	)	PUNCT
ftr-353	1958	5	.	.	PUNCT
ftr-353	1959	1	the	the	DET
ftr-353	1959	2	court	court	NOUN
ftr-353	1959	3	added	add	VERB
ftr-353	1959	4	that	that	SCONJ
ftr-353	1959	5	reg	reg	NOUN
ftr-353	1959	6	.	.	PUNCT
ftr-353	1960	1	§	§	PROPN
ftr-353	1960	2	301.6631(a)(3)-1(b	301.6631(a)(3)-1(b	NUM
ftr-353	1960	3	)	)	PUNCT
ftr-353	1960	4	,	,	PUNCT
ftr-353	1960	5	which	which	PRON
ftr-353	1960	6	includes	include	VERB
ftr-353	1960	7	as	as	ADP
ftr-353	1960	8	a	a	DET
ftr-353	1960	9	partnership	partnership	NOUN
ftr-353	1960	10	item	item	NOUN
ftr-353	1960	11	any	any	DET
ftr-353	1960	12	determination	determination	NOUN
ftr-353	1960	13	of	of	ADP
ftr-353	1960	14	the	the	DET
ftr-353	1960	15	amount	amount	NOUN
ftr-353	1960	16	,	,	PUNCT
ftr-353	1960	17	timing	timing	NOUN
ftr-353	1960	18	,	,	PUNCT
ftr-353	1960	19	and	and	CCONJ
ftr-353	1960	20	characterization	characterization	NOUN
ftr-353	1960	21	of	of	ADP
ftr-353	1960	22	items	item	NOUN
ftr-353	1960	23	,	,	PUNCT
ftr-353	1960	24	is	be	AUX
ftr-353	1960	25	a	a	DET
ftr-353	1960	26	reasonable	reasonable	ADJ
ftr-353	1960	27	interpretation	interpretation	NOUN
ftr-353	1960	28	of	of	ADP
ftr-353	1960	29	the	the	DET
ftr-353	1960	30	statutory	statutory	ADJ
ftr-353	1960	31	ambiguity	ambiguity	NOUN
ftr-353	1960	32	that	that	PRON
ftr-353	1960	33	is	be	AUX
ftr-353	1960	34	entitled	entitle	VERB
ftr-353	1960	35	to	to	PART
ftr-353	1960	36	deference	deference	VERB
ftr-353	1960	37	under	under	ADP
ftr-353	1960	38	chevron	chevron	NOUN
ftr-353	1960	39	,	,	PUNCT
ftr-353	1960	40	u.s.a	u.s.a	PROPN
ftr-353	1960	41	.	.	PROPN
ftr-353	1960	42	,	,	PUNCT
ftr-353	1960	43	inc	inc	PROPN
ftr-353	1960	44	.	.	PROPN
ftr-353	1960	45	v.	v.	ADP
ftr-353	1960	46	natural	natural	ADJ
ftr-353	1960	47	res	re	NOUN
ftr-353	1960	48	.	.	PUNCT
ftr-353	1961	1	def	def	PROPN
ftr-353	1961	2	.	.	PROPN
ftr-353	1961	3	council	council	PROPN
ftr-353	1961	4	,	,	PUNCT
ftr-353	1961	5	inc	inc	PROPN
ftr-353	1961	6	.	.	PROPN
ftr-353	1961	7	,	,	PUNCT
ftr-353	1961	8	467	467	NUM
ftr-353	1961	9	u.s	u.s	PROPN
ftr-353	1961	10	.	.	PROPN
ftr-353	1961	11	837	837	NUM
ftr-353	1961	12	(	(	PUNCT
ftr-353	1961	13	1984	1984	NUM
ftr-353	1961	14	)	)	PUNCT
ftr-353	1961	15	.	.	PUNCT
ftr-353	1962	1	the	the	DET
ftr-353	1962	2	court	court	NOUN
ftr-353	1962	3	also	also	ADV
ftr-353	1962	4	rejected	reject	VERB
ftr-353	1962	5	the	the	DET
ftr-353	1962	6	taxpayer	taxpayer	NOUN
ftr-353	1962	7	’s	’s	PART
ftr-353	1962	8	claim	claim	NOUN
ftr-353	1962	9	for	for	ADP
ftr-353	1962	10	refund	refund	NOUN
ftr-353	1962	11	of	of	ADP
ftr-353	1962	12	additional	additional	ADJ
ftr-353	1962	13	interest	interest	NOUN
ftr-353	1962	14	penalties	penalty	NOUN
ftr-353	1962	15	imposed	impose	VERB
ftr-353	1962	16	on	on	ADP
ftr-353	1962	17	tax	tax	NOUN
ftr-353	1962	18	motivated	motivate	VERB
ftr-353	1962	19	transactions	transaction	NOUN
ftr-353	1962	20	,	,	PUNCT
ftr-353	1962	21	holding	hold	VERB
ftr-353	1962	22	that	that	SCONJ
ftr-353	1962	23	a	a	DET
ftr-353	1962	24	determination	determination	NOUN
ftr-353	1962	25	that	that	PRON
ftr-353	1962	26	characterizes	characterize	VERB
ftr-353	1962	27	a	a	DET
ftr-353	1962	28	partnership	partnership	NOUN
ftr-353	1962	29	transaction	transaction	NOUN
ftr-353	1962	30	as	as	ADP
ftr-353	1962	31	a	a	DET
ftr-353	1962	32	sham	sham	NOUN
ftr-353	1962	33	is	be	AUX
ftr-353	1962	34	a	a	DET
ftr-353	1962	35	partnership	partnership	NOUN
ftr-353	1962	36	item	item	NOUN
ftr-353	1962	37	.	.	PUNCT
ftr-353	1963	1	3	3	X
ftr-353	1963	2	.	.	X
ftr-353	1963	3	reverse	reverse	ADJ
ftr-353	1963	4	tefra	tefra	NOUN
ftr-353	1963	5	:	:	PUNCT
ftr-353	1963	6	partnership	partnership	NOUN
ftr-353	1963	7	items	item	NOUN
ftr-353	1963	8	from	from	ADP
ftr-353	1963	9	listed	list	VERB
ftr-353	1963	10	transactions	transaction	NOUN
ftr-353	1963	11	are	be	AUX
ftr-353	1963	12	to	to	PART
ftr-353	1963	13	be	be	AUX
ftr-353	1963	14	treated	treat	VERB
ftr-353	1963	15	as	as	ADP
ftr-353	1963	16	nonpartnership	nonpartnership	NOUN
ftr-353	1963	17	items	item	NOUN
ftr-353	1963	18	.	.	PUNCT
ftr-353	1964	1	reg-138326	reg-138326	NOUN
ftr-353	1964	2	-	-	PUNCT
ftr-353	1964	3	07	07	NUM
ftr-353	1964	4	,	,	PUNCT
ftr-353	1964	5	tax	tax	NOUN
ftr-353	1964	6	avoidance	avoidance	NOUN
ftr-353	1964	7	transactions	transaction	NOUN
ftr-353	1964	8	,	,	PUNCT
ftr-353	1964	9	74	74	NUM
ftr-353	1964	10	f.r	f.r	NOUN
ftr-353	1964	11	.	.	NOUN
ftr-353	1964	12	7205	7205	NUM
ftr-353	1964	13	(	(	PUNCT
ftr-353	1964	14	2/13/09	2/13/09	NUM
ftr-353	1964	15	)	)	PUNCT
ftr-353	1964	16	.	.	PUNCT
ftr-353	1965	1	the	the	DET
ftr-353	1965	2	tefra	tefra	PROPN
ftr-353	1965	3	audit	audit	NOUN
ftr-353	1965	4	rules	rule	NOUN
ftr-353	1965	5	originally	originally	ADV
ftr-353	1965	6	were	be	AUX
ftr-353	1965	7	enacted	enact	VERB
ftr-353	1965	8	to	to	PART
ftr-353	1965	9	allow	allow	VERB
ftr-353	1965	10	the	the	DET
ftr-353	1965	11	irs	irs	PROPN
ftr-353	1965	12	to	to	PART
ftr-353	1965	13	address	address	VERB
ftr-353	1965	14	issues	issue	NOUN
ftr-353	1965	15	in	in	ADP
ftr-353	1965	16	the	the	DET
ftr-353	1965	17	large	large	ADJ
ftr-353	1965	18	tax	tax	NOUN
ftr-353	1965	19	shelter	shelter	NOUN
ftr-353	1965	20	partnerships	partnership	NOUN
ftr-353	1965	21	of	of	ADP
ftr-353	1965	22	the	the	DET
ftr-353	1965	23	1970s	1970	NOUN
ftr-353	1965	24	with	with	ADP
ftr-353	1965	25	a	a	DET
ftr-353	1965	26	single	single	ADJ
ftr-353	1965	27	partnership	partnership	NOUN
ftr-353	1965	28	level	level	NOUN
ftr-353	1965	29	proceeding	proceeding	NOUN
ftr-353	1965	30	rather	rather	ADV
ftr-353	1965	31	than	than	ADP
ftr-353	1965	32	multiple	multiple	ADJ
ftr-353	1965	33	proceedings	proceeding	NOUN
ftr-353	1965	34	involving	involve	VERB
ftr-353	1965	35	the	the	DET
ftr-353	1965	36	same	same	ADJ
ftr-353	1965	37	issue	issue	NOUN
ftr-353	1965	38	against	against	ADP
ftr-353	1965	39	numerous	numerous	ADJ
ftr-353	1965	40	partners	partner	NOUN
ftr-353	1965	41	.	.	PUNCT
ftr-353	1966	1	many	many	ADJ
ftr-353	1966	2	of	of	ADP
ftr-353	1966	3	the	the	DET
ftr-353	1966	4	recent	recent	ADJ
ftr-353	1966	5	abusive	abusive	ADJ
ftr-353	1966	6	tax	tax	NOUN
ftr-353	1966	7	shelter	shelter	NOUN
ftr-353	1966	8	transactions	transaction	NOUN
ftr-353	1966	9	are	be	AUX
ftr-353	1966	10	structured	structure	VERB
ftr-353	1966	11	to	to	PART
ftr-353	1966	12	provide	provide	VERB
ftr-353	1966	13	tax	tax	NOUN
ftr-353	1966	14	benefits	benefit	NOUN
ftr-353	1966	15	to	to	ADP
ftr-353	1966	16	a	a	DET
ftr-353	1966	17	single	single	ADJ
ftr-353	1966	18	individual	individual	NOUN
ftr-353	1966	19	through	through	ADP
ftr-353	1966	20	a	a	DET
ftr-353	1966	21	labyrinth	labyrinth	NOUN
ftr-353	1966	22	of	of	ADP
ftr-353	1966	23	partnerships	partnership	NOUN
ftr-353	1966	24	and	and	CCONJ
ftr-353	1966	25	trusts	trust	NOUN
ftr-353	1966	26	.	.	PUNCT
ftr-353	1967	1	proposed	propose	VERB
ftr-353	1967	2	regulations	regulation	NOUN
ftr-353	1967	3	§	§	PROPN
ftr-353	1967	4	§	§	PROPN
ftr-353	1967	5	301.6231(c)-3	301.6231(c)-3	NUM
ftr-353	1967	6	and	and	CCONJ
ftr-353	1967	7	301.6231	301.6231	NUM
ftr-353	1967	8	-	-	SYM
ftr-353	1967	9	9	9	NUM
ftr-353	1967	10	would	would	AUX
ftr-353	1967	11	permit	permit	VERB
ftr-353	1967	12	the	the	DET
ftr-353	1967	13	irs	irs	PROPN
ftr-353	1967	14	to	to	PART
ftr-353	1967	15	notify	notify	VERB
ftr-353	1967	16	a	a	DET
ftr-353	1967	17	taxpayer	taxpayer	NOUN
ftr-353	1967	18	that	that	SCONJ
ftr-353	1967	19	a	a	DET
ftr-353	1967	20	partnership	partnership	NOUN
ftr-353	1967	21	item	item	NOUN
ftr-353	1967	22	attributable	attributable	ADJ
ftr-353	1967	23	to	to	ADP
ftr-353	1967	24	a	a	DET
ftr-353	1967	25	listed	list	VERB
ftr-353	1967	26	transaction	transaction	NOUN
ftr-353	1967	27	from	from	ADP
ftr-353	1967	28	an	an	DET
ftr-353	1967	29	identified	identify	VERB
ftr-353	1967	30	partnership	partnership	NOUN
ftr-353	1967	31	will	will	AUX
ftr-353	1967	32	be	be	AUX
ftr-353	1967	33	treated	treat	VERB
ftr-353	1967	34	as	as	ADP
ftr-353	1967	35	a	a	DET
ftr-353	1967	36	nonpartnership	nonpartnership	NOUN
ftr-353	1967	37	item	item	NOUN
ftr-353	1967	38	,	,	PUNCT
ftr-353	1967	39	and	and	CCONJ
ftr-353	1967	40	thus	thus	ADV
ftr-353	1967	41	not	not	PART
ftr-353	1967	42	subject	subject	VERB
ftr-353	1967	43	to	to	ADP
ftr-353	1967	44	the	the	DET
ftr-353	1967	45	tefra	tefra	PROPN
ftr-353	1967	46	partnership	partnership	NOUN
ftr-353	1967	47	audit	audit	NOUN
ftr-353	1967	48	rules	rule	NOUN
ftr-353	1967	49	.	.	PUNCT
ftr-353	1968	1	the	the	DET
ftr-353	1968	2	proposed	propose	VERB
ftr-353	1968	3	regulations	regulation	NOUN
ftr-353	1968	4	would	would	AUX
ftr-353	1968	5	only	only	ADV
ftr-353	1968	6	apply	apply	VERB
ftr-353	1968	7	to	to	ADP
ftr-353	1968	8	177	177	NUM
ftr-353	1968	9	florida	florida	PROPN
ftr-353	1968	10	tax	tax	NOUN
ftr-353	1968	11	review	review	NOUN
ftr-353	1968	12	[	[	X
ftr-353	1968	13	vol	vol	NOUN
ftr-353	1968	14	.	.	PUNCT
ftr-353	1969	1	10	10	NUM
ftr-353	1969	2	:	:	PUNCT
ftr-353	1969	3	si	si	NOUN
ftr-353	1969	4	transactions	transaction	NOUN
ftr-353	1969	5	that	that	PRON
ftr-353	1969	6	are	be	AUX
ftr-353	1969	7	identified	identify	VERB
ftr-353	1969	8	as	as	ADP
ftr-353	1969	9	a	a	DET
ftr-353	1969	10	listed	list	VERB
ftr-353	1969	11	transaction	transaction	NOUN
ftr-353	1969	12	under	under	ADP
ftr-353	1969	13	reg	reg	NOUN
ftr-353	1969	14	.	.	PUNCT
ftr-353	1970	1	§	§	NOUN
ftr-353	1970	2	1.60114(b)(2	1.60114(b)(2	NUM
ftr-353	1970	3	)	)	PUNCT
ftr-353	1970	4	prior	prior	ADV
ftr-353	1970	5	to	to	ADP
ftr-353	1970	6	the	the	DET
ftr-353	1970	7	date	date	NOUN
ftr-353	1970	8	the	the	DET
ftr-353	1970	9	irs	irs	PROPN
ftr-353	1970	10	notifies	notify	VERB
ftr-353	1970	11	the	the	DET
ftr-353	1970	12	taxpayer	taxpayer	NOUN
ftr-353	1970	13	that	that	PRON
ftr-353	1970	14	the	the	DET
ftr-353	1970	15	taxpayer	taxpayer	NOUN
ftr-353	1970	16	’s	’s	PART
ftr-353	1970	17	partnership	partnership	NOUN
ftr-353	1970	18	items	item	NOUN
ftr-353	1970	19	related	relate	VERB
ftr-353	1970	20	to	to	ADP
ftr-353	1970	21	the	the	DET
ftr-353	1970	22	listed	list	VERB
ftr-353	1970	23	transaction	transaction	NOUN
ftr-353	1970	24	will	will	AUX
ftr-353	1970	25	be	be	AUX
ftr-353	1970	26	treated	treat	VERB
ftr-353	1970	27	as	as	ADP
ftr-353	1970	28	a	a	DET
ftr-353	1970	29	nonpartnership	nonpartnership	NOUN
ftr-353	1970	30	item	item	NOUN
ftr-353	1970	31	.	.	PUNCT
ftr-353	1971	1	the	the	DET
ftr-353	1971	2	irs	irs	PROPN
ftr-353	1971	3	would	would	AUX
ftr-353	1971	4	determine	determine	VERB
ftr-353	1971	5	whether	whether	SCONJ
ftr-353	1971	6	an	an	DET
ftr-353	1971	7	item	item	NOUN
ftr-353	1971	8	would	would	AUX
ftr-353	1971	9	be	be	AUX
ftr-353	1971	10	treated	treat	VERB
ftr-353	1971	11	as	as	ADP
ftr-353	1971	12	a	a	DET
ftr-353	1971	13	nonpartnership	nonpartnership	NOUN
ftr-353	1971	14	item	item	NOUN
ftr-353	1971	15	on	on	ADP
ftr-353	1971	16	a	a	DET
ftr-353	1971	17	partnership	partnership	NOUN
ftr-353	1971	18	-	-	PUNCT
ftr-353	1971	19	by	by	ADP
ftr-353	1971	20	-	-	PUNCT
ftr-353	1971	21	partnership	partnership	NOUN
ftr-353	1971	22	and	and	CCONJ
ftr-353	1971	23	partnerby	partnerby	NOUN
ftr-353	1971	24	-	-	PUNCT
ftr-353	1971	25	partner	partner	NOUN
ftr-353	1971	26	basis	basis	NOUN
ftr-353	1971	27	.	.	PUNCT
ftr-353	1972	1	the	the	DET
ftr-353	1972	2	determination	determination	NOUN
ftr-353	1972	3	may	may	AUX
ftr-353	1972	4	include	include	VERB
ftr-353	1972	5	an	an	DET
ftr-353	1972	6	item	item	NOUN
ftr-353	1972	7	that	that	PRON
ftr-353	1972	8	passes	pass	VERB
ftr-353	1972	9	through	through	ADP
ftr-353	1972	10	more	more	ADJ
ftr-353	1972	11	than	than	ADP
ftr-353	1972	12	one	one	NUM
ftr-353	1972	13	partnership	partnership	NOUN
ftr-353	1972	14	.	.	PUNCT
ftr-353	1973	1	in	in	ADP
ftr-353	1973	2	the	the	DET
ftr-353	1973	3	case	case	NOUN
ftr-353	1973	4	of	of	ADP
ftr-353	1973	5	an	an	DET
ftr-353	1973	6	indirect	indirect	ADJ
ftr-353	1973	7	partner	partner	NOUN
ftr-353	1973	8	who	who	PRON
ftr-353	1973	9	holds	hold	VERB
ftr-353	1973	10	an	an	DET
ftr-353	1973	11	interest	interest	NOUN
ftr-353	1973	12	in	in	ADP
ftr-353	1973	13	a	a	DET
ftr-353	1973	14	listed	list	VERB
ftr-353	1973	15	transaction	transaction	NOUN
ftr-353	1973	16	through	through	ADP
ftr-353	1973	17	a	a	DET
ftr-353	1973	18	lower	low	ADJ
ftr-353	1973	19	-	-	PUNCT
ftr-353	1973	20	tier	tier	NOUN
ftr-353	1973	21	partnership	partnership	NOUN
ftr-353	1973	22	,	,	PUNCT
ftr-353	1973	23	the	the	DET
ftr-353	1973	24	notification	notification	NOUN
ftr-353	1973	25	may	may	AUX
ftr-353	1973	26	identify	identify	VERB
ftr-353	1973	27	only	only	ADV
ftr-353	1973	28	the	the	DET
ftr-353	1973	29	lower	low	ADJ
ftr-353	1973	30	-	-	PUNCT
ftr-353	1973	31	tier	tier	NOUN
ftr-353	1973	32	partnership	partnership	NOUN
ftr-353	1973	33	.	.	PUNCT
ftr-353	1974	1	the	the	DET
ftr-353	1974	2	determination	determination	NOUN
ftr-353	1974	3	would	would	AUX
ftr-353	1974	4	not	not	PART
ftr-353	1974	5	apply	apply	VERB
ftr-353	1974	6	to	to	ADP
ftr-353	1974	7	items	item	NOUN
ftr-353	1974	8	from	from	ADP
ftr-353	1974	9	partnerships	partnership	NOUN
ftr-353	1974	10	not	not	PART
ftr-353	1974	11	attributable	attributable	ADJ
ftr-353	1974	12	to	to	ADP
ftr-353	1974	13	a	a	DET
ftr-353	1974	14	listed	list	VERB
ftr-353	1974	15	transaction	transaction	NOUN
ftr-353	1974	16	,	,	PUNCT
ftr-353	1974	17	which	which	PRON
ftr-353	1974	18	will	will	AUX
ftr-353	1974	19	remain	remain	VERB
ftr-353	1974	20	partnership	partnership	NOUN
ftr-353	1974	21	items	item	NOUN
ftr-353	1974	22	.	.	PUNCT
ftr-353	1975	1	items	item	NOUN
ftr-353	1975	2	attributable	attributable	ADJ
ftr-353	1975	3	to	to	ADP
ftr-353	1975	4	listed	list	VERB
ftr-353	1975	5	transactions	transaction	NOUN
ftr-353	1975	6	would	would	AUX
ftr-353	1975	7	remain	remain	VERB
ftr-353	1975	8	partnership	partnership	NOUN
ftr-353	1975	9	items	item	NOUN
ftr-353	1975	10	unless	unless	SCONJ
ftr-353	1975	11	the	the	DET
ftr-353	1975	12	irs	irs	PROPN
ftr-353	1975	13	notifies	notify	VERB
ftr-353	1975	14	the	the	DET
ftr-353	1975	15	taxpayer	taxpayer	NOUN
ftr-353	1975	16	that	that	SCONJ
ftr-353	1975	17	the	the	DET
ftr-353	1975	18	item	item	NOUN
ftr-353	1975	19	will	will	AUX
ftr-353	1975	20	be	be	AUX
ftr-353	1975	21	treated	treat	VERB
ftr-353	1975	22	as	as	ADP
ftr-353	1975	23	a	a	DET
ftr-353	1975	24	nonpartnership	nonpartnership	NOUN
ftr-353	1975	25	item	item	NOUN
ftr-353	1975	26	.	.	PUNCT
ftr-353	1976	1	notification	notification	NOUN
ftr-353	1976	2	will	will	AUX
ftr-353	1976	3	apply	apply	VERB
ftr-353	1976	4	to	to	ADP
ftr-353	1976	5	all	all	DET
ftr-353	1976	6	partnership	partnership	NOUN
ftr-353	1976	7	items	item	NOUN
ftr-353	1976	8	from	from	ADP
ftr-353	1976	9	identified	identify	VERB
ftr-353	1976	10	partnerships	partnership	NOUN
ftr-353	1976	11	for	for	ADP
ftr-353	1976	12	all	all	DET
ftr-353	1976	13	taxable	taxable	ADJ
ftr-353	1976	14	years	year	NOUN
ftr-353	1976	15	that	that	PRON
ftr-353	1976	16	ended	end	VERB
ftr-353	1976	17	before	before	ADP
ftr-353	1976	18	the	the	DET
ftr-353	1976	19	date	date	NOUN
ftr-353	1976	20	of	of	ADP
ftr-353	1976	21	the	the	DET
ftr-353	1976	22	notice	notice	NOUN
ftr-353	1976	23	and	and	CCONJ
ftr-353	1976	24	all	all	DET
ftr-353	1976	25	items	item	NOUN
ftr-353	1976	26	attributable	attributable	ADJ
ftr-353	1976	27	to	to	ADP
ftr-353	1976	28	that	that	DET
ftr-353	1976	29	partnership	partnership	NOUN
ftr-353	1976	30	that	that	PRON
ftr-353	1976	31	are	be	AUX
ftr-353	1976	32	related	relate	VERB
ftr-353	1976	33	to	to	ADP
ftr-353	1976	34	a	a	DET
ftr-353	1976	35	listed	list	VERB
ftr-353	1976	36	transaction	transaction	NOUN
ftr-353	1976	37	.	.	PUNCT
ftr-353	1977	1	when	when	SCONJ
ftr-353	1977	2	finalized	finalize	VERB
ftr-353	1977	3	,	,	PUNCT
ftr-353	1977	4	the	the	DET
ftr-353	1977	5	proposed	propose	VERB
ftr-353	1977	6	regulations	regulation	NOUN
ftr-353	1977	7	would	would	AUX
ftr-353	1977	8	apply	apply	VERB
ftr-353	1977	9	to	to	ADP
ftr-353	1977	10	any	any	DET
ftr-353	1977	11	taxable	taxable	ADJ
ftr-353	1977	12	period	period	NOUN
ftr-353	1977	13	ending	end	VERB
ftr-353	1977	14	on	on	ADP
ftr-353	1977	15	or	or	CCONJ
ftr-353	1977	16	after	after	ADP
ftr-353	1977	17	2/13/09	2/13/09	NUM
ftr-353	1977	18	,	,	PUNCT
ftr-353	1977	19	the	the	DET
ftr-353	1977	20	date	date	NOUN
ftr-353	1977	21	of	of	ADP
ftr-353	1977	22	publication	publication	NOUN
ftr-353	1977	23	of	of	ADP
ftr-353	1977	24	the	the	DET
ftr-353	1977	25	proposed	propose	VERB
ftr-353	1977	26	regulations	regulation	NOUN
ftr-353	1977	27	.	.	PUNCT
ftr-353	1978	1	4	4	X
ftr-353	1978	2	.	.	X
ftr-353	1978	3	more	more	ADJ
ftr-353	1978	4	woes	woe	NOUN
ftr-353	1978	5	for	for	ADP
ftr-353	1978	6	investors	investor	NOUN
ftr-353	1978	7	in	in	ADP
ftr-353	1978	8	hoyt	hoyt	PROPN
ftr-353	1978	9	partnerships	partnership	NOUN
ftr-353	1978	10	.	.	PUNCT
ftr-353	1979	1	river	river	NOUN
ftr-353	1979	2	city	city	NOUN
ftr-353	1979	3	ranches	ranch	NOUN
ftr-353	1979	4	v.	v.	PROPN
ftr-353	1979	5	commissioner	commissioner	NOUN
ftr-353	1979	6	,	,	PUNCT
ftr-353	1979	7	103	103	NUM
ftr-353	1979	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	1979	9	2009	2009	NUM
ftr-353	1979	10	-	-	SYM
ftr-353	1979	11	1088	1088	NUM
ftr-353	1979	12	(	(	PUNCT
ftr-353	1979	13	9th	9th	ADJ
ftr-353	1979	14	cir	cir	NOUN
ftr-353	1979	15	.	.	PUNCT
ftr-353	1980	1	2/26/09	2/26/09	NUM
ftr-353	1980	2	)	)	PUNCT
ftr-353	1980	3	,	,	PUNCT
ftr-353	1980	4	aff’g	aff’g	PROPN
ftr-353	1980	5	t.c	t.c	PROPN
ftr-353	1980	6	.	.	PROPN
ftr-353	1980	7	memo	memo	NOUN
ftr-353	1980	8	.	.	PUNCT
ftr-353	1981	1	2007	2007	NUM
ftr-353	1981	2	-	-	SYM
ftr-353	1981	3	171	171	NUM
ftr-353	1981	4	(	(	PUNCT
ftr-353	1981	5	7/2/07	7/2/07	NUM
ftr-353	1981	6	)	)	PUNCT
ftr-353	1981	7	.	.	PUNCT
ftr-353	1982	1	the	the	DET
ftr-353	1982	2	ninth	ninth	ADJ
ftr-353	1982	3	circuit	circuit	NOUN
ftr-353	1982	4	affirmed	affirm	VERB
ftr-353	1982	5	the	the	DET
ftr-353	1982	6	tax	tax	NOUN
ftr-353	1982	7	court	court	NOUN
ftr-353	1982	8	’s	’s	PART
ftr-353	1982	9	holding	hold	VERB
ftr-353	1982	10	that	that	SCONJ
ftr-353	1982	11	that	that	SCONJ
ftr-353	1982	12	the	the	DET
ftr-353	1982	13	six	six	NUM
ftr-353	1982	14	year	year	NOUN
ftr-353	1982	15	statute	statute	NOUN
ftr-353	1982	16	of	of	ADP
ftr-353	1982	17	limitations	limitation	NOUN
ftr-353	1982	18	under	under	ADP
ftr-353	1982	19	§	§	PROPN
ftr-353	1982	20	6229(c)(1	6229(c)(1	NOUN
ftr-353	1982	21	)	)	PUNCT
ftr-353	1982	22	was	be	AUX
ftr-353	1982	23	applicable	applicable	ADJ
ftr-353	1982	24	because	because	SCONJ
ftr-353	1982	25	the	the	DET
ftr-353	1982	26	partnership	partnership	NOUN
ftr-353	1982	27	return	return	NOUN
ftr-353	1982	28	(	(	PUNCT
ftr-353	1982	29	prepared	prepare	VERB
ftr-353	1982	30	by	by	ADP
ftr-353	1982	31	hoyt	hoyt	PROPN
ftr-353	1982	32	)	)	PUNCT
ftr-353	1982	33	contained	contain	VERB
ftr-353	1982	34	a	a	DET
ftr-353	1982	35	false	false	ADJ
ftr-353	1982	36	or	or	CCONJ
ftr-353	1982	37	fraudulent	fraudulent	ADJ
ftr-353	1982	38	item	item	NOUN
ftr-353	1982	39	,	,	PUNCT
ftr-353	1982	40	and	and	CCONJ
ftr-353	1982	41	that	that	SCONJ
ftr-353	1982	42	the	the	DET
ftr-353	1982	43	sheep	sheep	NOUN
ftr-353	1982	44	breeding	breed	VERB
ftr-353	1982	45	partnerships	partnership	NOUN
ftr-353	1982	46	at	at	ADP
ftr-353	1982	47	issue	issue	NOUN
ftr-353	1982	48	were	be	AUX
ftr-353	1982	49	sham	sham	ADJ
ftr-353	1982	50	partnerships	partnership	NOUN
ftr-353	1982	51	lacking	lack	VERB
ftr-353	1982	52	economic	economic	ADJ
ftr-353	1982	53	substance	substance	NOUN
ftr-353	1982	54	,	,	PUNCT
ftr-353	1982	55	which	which	PRON
ftr-353	1982	56	justified	justify	VERB
ftr-353	1982	57	increased	increase	VERB
ftr-353	1982	58	interest	interest	NOUN
ftr-353	1982	59	penalties	penalty	NOUN
ftr-353	1982	60	under	under	ADP
ftr-353	1982	61	§	§	PROPN
ftr-353	1982	62	6621(c	6621(c	NOUN
ftr-353	1982	63	)	)	PUNCT
ftr-353	1982	64	.	.	PUNCT
ftr-353	1983	1	the	the	DET
ftr-353	1983	2	tax	tax	NOUN
ftr-353	1983	3	court	court	NOUN
ftr-353	1983	4	had	have	AUX
ftr-353	1983	5	also	also	ADV
ftr-353	1983	6	held	hold	VERB
ftr-353	1983	7	that	that	SCONJ
ftr-353	1983	8	an	an	DET
ftr-353	1983	9	asserted	asserted	ADJ
ftr-353	1983	10	conflict	conflict	NOUN
ftr-353	1983	11	of	of	ADP
ftr-353	1983	12	interest	interest	NOUN
ftr-353	1983	13	between	between	ADP
ftr-353	1983	14	the	the	DET
ftr-353	1983	15	tax	tax	NOUN
ftr-353	1983	16	matters	matter	NOUN
ftr-353	1983	17	partner	partner	NOUN
ftr-353	1983	18	and	and	CCONJ
ftr-353	1983	19	the	the	DET
ftr-353	1983	20	other	other	ADJ
ftr-353	1983	21	partners	partner	NOUN
ftr-353	1983	22	did	do	AUX
ftr-353	1983	23	not	not	PART
ftr-353	1983	24	invalidate	invalidate	VERB
ftr-353	1983	25	waiver	waiver	NOUN
ftr-353	1983	26	of	of	ADP
ftr-353	1983	27	the	the	DET
ftr-353	1983	28	statute	statute	NOUN
ftr-353	1983	29	of	of	ADP
ftr-353	1983	30	limitations	limitation	NOUN
ftr-353	1983	31	by	by	ADP
ftr-353	1983	32	the	the	DET
ftr-353	1983	33	tax	tax	NOUN
ftr-353	1983	34	matters	matter	NOUN
ftr-353	1983	35	partner	partner	NOUN
ftr-353	1983	36	.	.	PUNCT
ftr-353	1984	1	5	5	X
ftr-353	1984	2	.	.	PUNCT
ftr-353	1984	3	thou	thou	ADJ
ftr-353	1984	4	shalt	shalt	NOUN
ftr-353	1984	5	not	not	PART
ftr-353	1984	6	allow	allow	VERB
ftr-353	1984	7	a	a	DET
ftr-353	1984	8	jury	jury	NOUN
ftr-353	1984	9	trial	trial	NOUN
ftr-353	1984	10	to	to	PART
ftr-353	1984	11	challenge	challenge	VERB
ftr-353	1984	12	an	an	DET
ftr-353	1984	13	fpaa	fpaa	NOUN
ftr-353	1984	14	assessment	assessment	NOUN
ftr-353	1984	15	.	.	PUNCT
ftr-353	1985	1	rcl	rcl	NOUN
ftr-353	1985	2	properties	property	NOUN
ftr-353	1985	3	,	,	PUNCT
ftr-353	1985	4	inc	inc	PROPN
ftr-353	1985	5	.	.	PROPN
ftr-353	1986	1	v.	v.	PROPN
ftr-353	1986	2	united	united	PROPN
ftr-353	1986	3	states	states	PROPN
ftr-353	1986	4	,	,	PUNCT
ftr-353	1986	5	103	103	NUM
ftr-353	1986	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	1986	7	2009	2009	NUM
ftr-353	1986	8	-	-	SYM
ftr-353	1986	9	1784	1784	NUM
ftr-353	1986	10	(	(	PUNCT
ftr-353	1986	11	d.	d.	PROPN
ftr-353	1986	12	colo	colo	PROPN
ftr-353	1986	13	.	.	PUNCT
ftr-353	1987	1	4/14/09	4/14/09	NUM
ftr-353	1987	2	)	)	PUNCT
ftr-353	1987	3	.	.	PUNCT
ftr-353	1988	1	the	the	DET
ftr-353	1988	2	partnership	partnership	NOUN
ftr-353	1988	3	’s	’s	PART
ftr-353	1988	4	tax	tax	NOUN
ftr-353	1988	5	matters	matter	NOUN
ftr-353	1988	6	partner	partner	NOUN
ftr-353	1988	7	deposited	deposit	VERB
ftr-353	1988	8	an	an	DET
ftr-353	1988	9	assessed	assessed	ADJ
ftr-353	1988	10	deficiency	deficiency	NOUN
ftr-353	1988	11	as	as	SCONJ
ftr-353	1988	12	required	require	VERB
ftr-353	1988	13	by	by	ADP
ftr-353	1988	14	§	§	PROPN
ftr-353	1988	15	6226(e	6226(e	NUM
ftr-353	1988	16	)	)	PUNCT
ftr-353	1988	17	and	and	CCONJ
ftr-353	1988	18	filed	file	VERB
ftr-353	1988	19	a	a	DET
ftr-353	1988	20	civil	civil	ADJ
ftr-353	1988	21	action	action	NOUN
ftr-353	1988	22	for	for	ADP
ftr-353	1988	23	recovery	recovery	NOUN
ftr-353	1988	24	of	of	ADP
ftr-353	1988	25	the	the	DET
ftr-353	1988	26	tax	tax	NOUN
ftr-353	1988	27	.	.	PUNCT
ftr-353	1989	1	the	the	DET
ftr-353	1989	2	taxpayer	taxpayer	NOUN
ftr-353	1989	3	filed	file	VERB
ftr-353	1989	4	a	a	DET
ftr-353	1989	5	motion	motion	NOUN
ftr-353	1989	6	requesting	request	VERB
ftr-353	1989	7	a	a	DET
ftr-353	1989	8	jury	jury	NOUN
ftr-353	1989	9	trial	trial	NOUN
ftr-353	1989	10	.	.	PUNCT
ftr-353	1990	1	the	the	DET
ftr-353	1990	2	court	court	NOUN
ftr-353	1990	3	(	(	PUNCT
ftr-353	1990	4	judge	judge	PROPN
ftr-353	1990	5	babcock	babcock	PROPN
ftr-353	1990	6	)	)	PUNCT
ftr-353	1990	7	noted	note	VERB
ftr-353	1990	8	that	that	SCONJ
ftr-353	1990	9	under	under	ADP
ftr-353	1990	10	28	28	NUM
ftr-353	1990	11	u.s.c	u.s.c	ADJ
ftr-353	1990	12	.	.	PUNCT
ftr-353	1991	1	§	§	PROPN
ftr-353	1991	2	2402	2402	NUM
ftr-353	1991	3	,	,	PUNCT
ftr-353	1991	4	civil	civil	ADJ
ftr-353	1991	5	actions	action	NOUN
ftr-353	1991	6	against	against	ADP
ftr-353	1991	7	the	the	DET
ftr-353	1991	8	united	united	PROPN
ftr-353	1991	9	states	states	PROPN
ftr-353	1991	10	must	must	AUX
ftr-353	1991	11	be	be	AUX
ftr-353	1991	12	tried	try	VERB
ftr-353	1991	13	without	without	ADP
ftr-353	1991	14	a	a	DET
ftr-353	1991	15	jury	jury	NOUN
ftr-353	1991	16	.	.	PUNCT
ftr-353	1992	1	an	an	DET
ftr-353	1992	2	exception	exception	NOUN
ftr-353	1992	3	in	in	ADP
ftr-353	1992	4	28	28	NUM
ftr-353	1992	5	u.s.c	u.s.c	ADJ
ftr-353	1992	6	.	.	PUNCT
ftr-353	1993	1	§	§	PROPN
ftr-353	1993	2	1346(a)(1	1346(a)(1	NUM
ftr-353	1993	3	)	)	PUNCT
ftr-353	1993	4	allows	allow	VERB
ftr-353	1993	5	jury	jury	NOUN
ftr-353	1993	6	trials	trial	NOUN
ftr-353	1993	7	in	in	ADP
ftr-353	1993	8	cases	case	NOUN
ftr-353	1993	9	for	for	ADP
ftr-353	1993	10	the	the	DET
ftr-353	1993	11	recovery	recovery	NOUN
ftr-353	1993	12	of	of	ADP
ftr-353	1993	13	any	any	DET
ftr-353	1993	14	“	"	PUNCT
ftr-353	1993	15	internal	internal	ADJ
ftr-353	1993	16	revenue	revenue	NOUN
ftr-353	1993	17	tax	tax	NOUN
ftr-353	1993	18	.	.	PUNCT
ftr-353	1993	19	”	"	PUNCT
ftr-353	1994	1	however	however	ADV
ftr-353	1994	2	,	,	PUNCT
ftr-353	1994	3	§	§	PROPN
ftr-353	1994	4	6226(e)(3	6226(e)(3	NOUN
ftr-353	1994	5	)	)	PUNCT
ftr-353	1994	6	provides	provide	VERB
ftr-353	1994	7	that	that	SCONJ
ftr-353	1994	8	a	a	DET
ftr-353	1994	9	deposit	deposit	NOUN
ftr-353	1994	10	for	for	ADP
ftr-353	1994	11	jurisdictional	jurisdictional	ADJ
ftr-353	1994	12	purposes	purpose	NOUN
ftr-353	1994	13	is	be	AUX
ftr-353	1994	14	not	not	PART
ftr-353	1994	15	treated	treat	VERB
ftr-353	1994	16	as	as	ADP
ftr-353	1994	17	the	the	DET
ftr-353	1994	18	payment	payment	NOUN
ftr-353	1994	19	of	of	ADP
ftr-353	1994	20	tax	tax	NOUN
ftr-353	1994	21	.	.	PUNCT
ftr-353	1995	1	jurisdiction	jurisdiction	NOUN
ftr-353	1995	2	in	in	ADP
ftr-353	1995	3	§	§	PROPN
ftr-353	1995	4	6226	6226	NUM
ftr-353	1995	5	action	action	NOUN
ftr-353	1995	6	is	be	AUX
ftr-353	1995	7	provided	provide	VERB
ftr-353	1995	8	under	under	ADP
ftr-353	1995	9	28	28	NUM
ftr-353	1995	10	u.s.c	u.s.c	ADJ
ftr-353	1995	11	.	.	PUNCT
ftr-353	1996	1	§	§	PROPN
ftr-353	1996	2	1346(e	1346(e	NUM
ftr-353	1996	3	)	)	PUNCT
ftr-353	1996	4	,	,	PUNCT
ftr-353	1996	5	and	and	CCONJ
ftr-353	1996	6	is	be	AUX
ftr-353	1996	7	thus	thus	ADV
ftr-353	1996	8	not	not	PART
ftr-353	1996	9	within	within	ADP
ftr-353	1996	10	the	the	DET
ftr-353	1996	11	exception	exception	NOUN
ftr-353	1996	12	allowing	allow	VERB
ftr-353	1996	13	jury	jury	NOUN
ftr-353	1996	14	trials	trial	NOUN
ftr-353	1996	15	of	of	ADP
ftr-353	1996	16	28	28	NUM
ftr-353	1996	17	u.s.c	u.s.c	ADJ
ftr-353	1996	18	.	.	PUNCT
ftr-353	1997	1	§	§	PROPN
ftr-353	1997	2	1346(a)(1	1346(a)(1	NUM
ftr-353	1997	3	)	)	PUNCT
ftr-353	1997	4	.	.	PUNCT
ftr-353	1998	1	2010	2010	NUM
ftr-353	1998	2	]	]	PUNCT
ftr-353	1998	3	recent	recent	ADJ
ftr-353	1998	4	developments	development	NOUN
ftr-353	1998	5	in	in	ADP
ftr-353	1998	6	federal	federal	ADJ
ftr-353	1998	7	income	income	NOUN
ftr-353	1998	8	taxation	taxation	NOUN
ftr-353	1998	9	178	178	NUM
ftr-353	1998	10	6	6	NUM
ftr-353	1998	11	.	.	PUNCT
ftr-353	1998	12	release	release	NOUN
ftr-353	1998	13	from	from	ADP
ftr-353	1998	14	debt	debt	NOUN
ftr-353	1998	15	to	to	PART
ftr-353	1998	16	restore	restore	VERB
ftr-353	1998	17	negative	negative	ADJ
ftr-353	1998	18	capital	capital	NOUN
ftr-353	1998	19	account	account	NOUN
ftr-353	1998	20	is	be	AUX
ftr-353	1998	21	a	a	DET
ftr-353	1998	22	partnership	partnership	NOUN
ftr-353	1998	23	item	item	NOUN
ftr-353	1998	24	.	.	PUNCT
ftr-353	1999	1	bassing	basse	VERB
ftr-353	1999	2	v.	v.	ADP
ftr-353	1999	3	united	united	PROPN
ftr-353	1999	4	states	states	PROPN
ftr-353	1999	5	,	,	PUNCT
ftr-353	1999	6	563	563	NUM
ftr-353	1999	7	f.3d	f.3d	NUM
ftr-353	1999	8	1280	1280	NUM
ftr-353	1999	9	(	(	PUNCT
ftr-353	1999	10	fed	fed	PROPN
ftr-353	1999	11	.	.	PUNCT
ftr-353	1999	12	cir	cir	PROPN
ftr-353	1999	13	.	.	PUNCT
ftr-353	2000	1	4/16/09	4/16/09	NUM
ftr-353	2000	2	)	)	PUNCT
ftr-353	2000	3	.	.	PUNCT
ftr-353	2001	1	affirming	affirm	VERB
ftr-353	2001	2	the	the	DET
ftr-353	2001	3	court	court	NOUN
ftr-353	2001	4	of	of	ADP
ftr-353	2001	5	federal	federal	ADJ
ftr-353	2001	6	claims	claim	NOUN
ftr-353	2001	7	,	,	PUNCT
ftr-353	2001	8	the	the	DET
ftr-353	2001	9	court	court	NOUN
ftr-353	2001	10	(	(	PUNCT
ftr-353	2001	11	judge	judge	PROPN
ftr-353	2001	12	bryson	bryson	PROPN
ftr-353	2001	13	)	)	PUNCT
ftr-353	2001	14	held	hold	VERB
ftr-353	2001	15	that	that	SCONJ
ftr-353	2001	16	the	the	DET
ftr-353	2001	17	release	release	NOUN
ftr-353	2001	18	of	of	ADP
ftr-353	2001	19	one	one	NUM
ftr-353	2001	20	partner	partner	NOUN
ftr-353	2001	21	’s	’s	PART
ftr-353	2001	22	obligation	obligation	NOUN
ftr-353	2001	23	to	to	PART
ftr-353	2001	24	restore	restore	VERB
ftr-353	2001	25	a	a	DET
ftr-353	2001	26	capital	capital	NOUN
ftr-353	2001	27	account	account	NOUN
ftr-353	2001	28	deficit	deficit	NOUN
ftr-353	2001	29	is	be	AUX
ftr-353	2001	30	a	a	DET
ftr-353	2001	31	partnership	partnership	NOUN
ftr-353	2001	32	item	item	NOUN
ftr-353	2001	33	.	.	PUNCT
ftr-353	2002	1	the	the	DET
ftr-353	2002	2	taxpayer	taxpayer	NOUN
ftr-353	2002	3	was	be	AUX
ftr-353	2002	4	one	one	NUM
ftr-353	2002	5	of	of	ADP
ftr-353	2002	6	two	two	NUM
ftr-353	2002	7	general	general	ADJ
ftr-353	2002	8	partners	partner	NOUN
ftr-353	2002	9	and	and	CCONJ
ftr-353	2002	10	also	also	ADV
ftr-353	2002	11	held	hold	VERB
ftr-353	2002	12	limited	limited	ADJ
ftr-353	2002	13	partner	partner	NOUN
ftr-353	2002	14	interests	interest	NOUN
ftr-353	2002	15	in	in	ADP
ftr-353	2002	16	a	a	DET
ftr-353	2002	17	real	real	ADJ
ftr-353	2002	18	estate	estate	NOUN
ftr-353	2002	19	development	development	NOUN
ftr-353	2002	20	partnership	partnership	NOUN
ftr-353	2002	21	.	.	PUNCT
ftr-353	2003	1	the	the	DET
ftr-353	2003	2	partnership	partnership	NOUN
ftr-353	2003	3	agreement	agreement	NOUN
ftr-353	2003	4	required	require	VERB
ftr-353	2003	5	the	the	DET
ftr-353	2003	6	taxpayer	taxpayer	NOUN
ftr-353	2003	7	to	to	PART
ftr-353	2003	8	restore	restore	VERB
ftr-353	2003	9	his	his	PRON
ftr-353	2003	10	capital	capital	NOUN
ftr-353	2003	11	account	account	NOUN
ftr-353	2003	12	deficit	deficit	NOUN
ftr-353	2003	13	.	.	PUNCT
ftr-353	2004	1	the	the	DET
ftr-353	2004	2	partnership	partnership	NOUN
ftr-353	2004	3	entered	enter	VERB
ftr-353	2004	4	into	into	ADP
ftr-353	2004	5	agreements	agreement	NOUN
ftr-353	2004	6	with	with	ADP
ftr-353	2004	7	its	its	PRON
ftr-353	2004	8	principal	principal	ADJ
ftr-353	2004	9	creditor	creditor	NOUN
ftr-353	2004	10	to	to	PART
ftr-353	2004	11	settle	settle	VERB
ftr-353	2004	12	outstanding	outstanding	ADJ
ftr-353	2004	13	liabilities	liability	NOUN
ftr-353	2004	14	and	and	CCONJ
ftr-353	2004	15	liquidate	liquidate	NOUN
ftr-353	2004	16	.	.	PUNCT
ftr-353	2005	1	at	at	ADP
ftr-353	2005	2	the	the	DET
ftr-353	2005	3	same	same	ADJ
ftr-353	2005	4	time	time	NOUN
ftr-353	2005	5	the	the	DET
ftr-353	2005	6	partnership	partnership	NOUN
ftr-353	2005	7	entered	enter	VERB
ftr-353	2005	8	into	into	ADP
ftr-353	2005	9	an	an	DET
ftr-353	2005	10	agreement	agreement	NOUN
ftr-353	2005	11	with	with	ADP
ftr-353	2005	12	the	the	DET
ftr-353	2005	13	taxpayer	taxpayer	NOUN
ftr-353	2005	14	,	,	PUNCT
ftr-353	2005	15	who	who	PRON
ftr-353	2005	16	was	be	AUX
ftr-353	2005	17	insolvent	insolvent	ADJ
ftr-353	2005	18	,	,	PUNCT
ftr-353	2005	19	to	to	PART
ftr-353	2005	20	discharge	discharge	VERB
ftr-353	2005	21	the	the	DET
ftr-353	2005	22	taxpayer	taxpayer	NOUN
ftr-353	2005	23	’s	’s	PART
ftr-353	2005	24	deficit	deficit	NOUN
ftr-353	2005	25	restoration	restoration	NOUN
ftr-353	2005	26	obligation	obligation	NOUN
ftr-353	2005	27	.	.	PUNCT
ftr-353	2006	1	the	the	DET
ftr-353	2006	2	taxpayer	taxpayer	NOUN
ftr-353	2006	3	reported	report	VERB
ftr-353	2006	4	the	the	DET
ftr-353	2006	5	discharge	discharge	NOUN
ftr-353	2006	6	as	as	ADP
ftr-353	2006	7	short	short	ADJ
ftr-353	2006	8	-	-	PUNCT
ftr-353	2006	9	term	term	NOUN
ftr-353	2006	10	capital	capital	NOUN
ftr-353	2006	11	gain	gain	NOUN
ftr-353	2006	12	on	on	ADP
ftr-353	2006	13	a	a	DET
ftr-353	2006	14	deemed	deem	VERB
ftr-353	2006	15	sale	sale	NOUN
ftr-353	2006	16	of	of	ADP
ftr-353	2006	17	his	his	PRON
ftr-353	2006	18	partnership	partnership	NOUN
ftr-353	2006	19	interest	interest	NOUN
ftr-353	2006	20	.	.	PUNCT
ftr-353	2007	1	subsequently	subsequently	ADV
ftr-353	2007	2	the	the	DET
ftr-353	2007	3	taxpayer	taxpayer	NOUN
ftr-353	2007	4	filed	file	VERB
ftr-353	2007	5	an	an	DET
ftr-353	2007	6	amended	amend	VERB
ftr-353	2007	7	return	return	NOUN
ftr-353	2007	8	treating	treat	VERB
ftr-353	2007	9	the	the	DET
ftr-353	2007	10	forgiveness	forgiveness	NOUN
ftr-353	2007	11	of	of	ADP
ftr-353	2007	12	his	his	PRON
ftr-353	2007	13	deficit	deficit	NOUN
ftr-353	2007	14	restoration	restoration	NOUN
ftr-353	2007	15	obligation	obligation	NOUN
ftr-353	2007	16	as	as	ADP
ftr-353	2007	17	cancellation	cancellation	NOUN
ftr-353	2007	18	of	of	ADP
ftr-353	2007	19	indebtedness	indebtedness	NOUN
ftr-353	2007	20	income	income	NOUN
ftr-353	2007	21	that	that	PRON
ftr-353	2007	22	was	be	AUX
ftr-353	2007	23	excluded	exclude	VERB
ftr-353	2007	24	under	under	ADP
ftr-353	2007	25	§	§	PROPN
ftr-353	2007	26	108(a)(1)(b	108(a)(1)(b	NUM
ftr-353	2007	27	)	)	PUNCT
ftr-353	2007	28	because	because	SCONJ
ftr-353	2007	29	of	of	ADP
ftr-353	2007	30	his	his	PRON
ftr-353	2007	31	insolvency	insolvency	NOUN
ftr-353	2007	32	.	.	PUNCT
ftr-353	2008	1	the	the	DET
ftr-353	2008	2	court	court	NOUN
ftr-353	2008	3	held	hold	VERB
ftr-353	2008	4	that	that	SCONJ
ftr-353	2008	5	the	the	DET
ftr-353	2008	6	taxpayer	taxpayer	NOUN
ftr-353	2008	7	’s	’s	PART
ftr-353	2008	8	refund	refund	PROPN
ftr-353	2008	9	action	action	NOUN
ftr-353	2008	10	filed	file	VERB
ftr-353	2008	11	in	in	ADP
ftr-353	2008	12	the	the	DET
ftr-353	2008	13	court	court	NOUN
ftr-353	2008	14	of	of	ADP
ftr-353	2008	15	federal	federal	ADJ
ftr-353	2008	16	claims	claim	NOUN
ftr-353	2008	17	was	be	AUX
ftr-353	2008	18	barred	bar	VERB
ftr-353	2008	19	by	by	ADP
ftr-353	2008	20	§	§	PROPN
ftr-353	2008	21	7422(h	7422(h	NUM
ftr-353	2008	22	)	)	PUNCT
ftr-353	2008	23	,	,	PUNCT
ftr-353	2008	24	which	which	PRON
ftr-353	2008	25	prohibits	prohibit	VERB
ftr-353	2008	26	refund	refund	ADJ
ftr-353	2008	27	actions	action	NOUN
ftr-353	2008	28	attributable	attributable	ADJ
ftr-353	2008	29	to	to	ADP
ftr-353	2008	30	partnership	partnership	NOUN
ftr-353	2008	31	items	item	NOUN
ftr-353	2008	32	as	as	SCONJ
ftr-353	2008	33	defined	define	VERB
ftr-353	2008	34	in	in	ADP
ftr-353	2008	35	§	§	PROPN
ftr-353	2008	36	6231(a)(3	6231(a)(3	NOUN
ftr-353	2008	37	)	)	PUNCT
ftr-353	2008	38	.	.	PUNCT
ftr-353	2009	1	the	the	DET
ftr-353	2009	2	court	court	NOUN
ftr-353	2009	3	reasoned	reason	VERB
ftr-353	2009	4	that	that	SCONJ
ftr-353	2009	5	a	a	DET
ftr-353	2009	6	capital	capital	NOUN
ftr-353	2009	7	account	account	NOUN
ftr-353	2009	8	deficit	deficit	NOUN
ftr-353	2009	9	is	be	AUX
ftr-353	2009	10	determined	determine	VERB
ftr-353	2009	11	under	under	ADP
ftr-353	2009	12	the	the	DET
ftr-353	2009	13	partnership	partnership	NOUN
ftr-353	2009	14	capital	capital	NOUN
ftr-353	2009	15	account	account	NOUN
ftr-353	2009	16	maintenance	maintenance	NOUN
ftr-353	2009	17	rules	rule	NOUN
ftr-353	2009	18	,	,	PUNCT
ftr-353	2009	19	based	base	VERB
ftr-353	2009	20	on	on	ADP
ftr-353	2009	21	partnership	partnership	NOUN
ftr-353	2009	22	accounting	accounting	NOUN
ftr-353	2009	23	rules	rule	NOUN
ftr-353	2009	24	.	.	PUNCT
ftr-353	2010	1	see	see	VERB
ftr-353	2010	2	reg	reg	NOUN
ftr-353	2010	3	.	.	PUNCT
ftr-353	2011	1	§	§	PROPN
ftr-353	2011	2	301.6231(a)(3)-1(b	301.6231(a)(3)-1(b	NUM
ftr-353	2011	3	)	)	PUNCT
ftr-353	2011	4	.	.	PUNCT
ftr-353	2012	1	the	the	DET
ftr-353	2012	2	release	release	NOUN
ftr-353	2012	3	of	of	ADP
ftr-353	2012	4	a	a	DET
ftr-353	2012	5	debt	debt	NOUN
ftr-353	2012	6	to	to	PART
ftr-353	2012	7	restore	restore	VERB
ftr-353	2012	8	a	a	DET
ftr-353	2012	9	negative	negative	ADJ
ftr-353	2012	10	capital	capital	NOUN
ftr-353	2012	11	account	account	NOUN
ftr-353	2012	12	is	be	AUX
ftr-353	2012	13	also	also	ADV
ftr-353	2012	14	a	a	DET
ftr-353	2012	15	partnership	partnership	NOUN
ftr-353	2012	16	item	item	NOUN
ftr-353	2012	17	because	because	SCONJ
ftr-353	2012	18	the	the	DET
ftr-353	2012	19	enforceability	enforceability	NOUN
ftr-353	2012	20	of	of	ADP
ftr-353	2012	21	the	the	DET
ftr-353	2012	22	item	item	NOUN
ftr-353	2012	23	is	be	AUX
ftr-353	2012	24	also	also	ADV
ftr-353	2012	25	determined	determine	VERB
ftr-353	2012	26	under	under	ADP
ftr-353	2012	27	the	the	DET
ftr-353	2012	28	partnership	partnership	NOUN
ftr-353	2012	29	capital	capital	NOUN
ftr-353	2012	30	account	account	NOUN
ftr-353	2012	31	maintenance	maintenance	NOUN
ftr-353	2012	32	rules	rule	NOUN
ftr-353	2012	33	so	so	SCONJ
ftr-353	2012	34	that	that	PRON
ftr-353	2012	35	release	release	NOUN
ftr-353	2012	36	of	of	ADP
ftr-353	2012	37	the	the	DET
ftr-353	2012	38	debt	debt	NOUN
ftr-353	2012	39	would	would	AUX
ftr-353	2012	40	be	be	AUX
ftr-353	2012	41	treated	treat	VERB
ftr-353	2012	42	as	as	ADP
ftr-353	2012	43	cancellation	cancellation	NOUN
ftr-353	2012	44	of	of	ADP
ftr-353	2012	45	debt	debt	NOUN
ftr-353	2012	46	for	for	ADP
ftr-353	2012	47	the	the	DET
ftr-353	2012	48	partnership	partnership	NOUN
ftr-353	2012	49	.	.	PUNCT
ftr-353	2013	1	reg	reg	PROPN
ftr-353	2013	2	.	.	PUNCT
ftr-353	2014	1	§	§	PROPN
ftr-353	2014	2	301.6231(a)(3)-1(a	301.6231(a)(3)-1(a	NUM
ftr-353	2014	3	)	)	PUNCT
ftr-353	2014	4	.	.	PUNCT
ftr-353	2015	1	the	the	DET
ftr-353	2015	2	court	court	NOUN
ftr-353	2015	3	rejected	reject	VERB
ftr-353	2015	4	the	the	DET
ftr-353	2015	5	taxpayer	taxpayer	NOUN
ftr-353	2015	6	’s	’s	PART
ftr-353	2015	7	argument	argument	NOUN
ftr-353	2015	8	that	that	SCONJ
ftr-353	2015	9	the	the	DET
ftr-353	2015	10	tax	tax	NOUN
ftr-353	2015	11	treatment	treatment	NOUN
ftr-353	2015	12	of	of	ADP
ftr-353	2015	13	the	the	DET
ftr-353	2015	14	discharge	discharge	NOUN
ftr-353	2015	15	of	of	ADP
ftr-353	2015	16	the	the	DET
ftr-353	2015	17	deficit	deficit	NOUN
ftr-353	2015	18	restoration	restoration	NOUN
ftr-353	2015	19	obligation	obligation	NOUN
ftr-353	2015	20	was	be	AUX
ftr-353	2015	21	an	an	DET
ftr-353	2015	22	individual	individual	ADJ
ftr-353	2015	23	,	,	PUNCT
ftr-353	2015	24	non	non	ADJ
ftr-353	2015	25	-	-	ADJ
ftr-353	2015	26	partner	partner	ADJ
ftr-353	2015	27	issue	issue	NOUN
ftr-353	2015	28	that	that	PRON
ftr-353	2015	29	has	have	VERB
ftr-353	2015	30	no	no	DET
ftr-353	2015	31	impact	impact	NOUN
ftr-353	2015	32	on	on	ADP
ftr-353	2015	33	the	the	DET
ftr-353	2015	34	partnership	partnership	NOUN
ftr-353	2015	35	or	or	CCONJ
ftr-353	2015	36	other	other	ADJ
ftr-353	2015	37	partners	partner	NOUN
ftr-353	2015	38	.	.	PUNCT
ftr-353	2016	1	the	the	DET
ftr-353	2016	2	purpose	purpose	NOUN
ftr-353	2016	3	of	of	ADP
ftr-353	2016	4	the	the	DET
ftr-353	2016	5	tefra	tefra	ADJ
ftr-353	2016	6	audit	audit	NOUN
ftr-353	2016	7	rules	rule	NOUN
ftr-353	2016	8	is	be	AUX
ftr-353	2016	9	served	serve	VERB
ftr-353	2016	10	by	by	ADP
ftr-353	2016	11	consistent	consistent	ADJ
ftr-353	2016	12	treatment	treatment	NOUN
ftr-353	2016	13	of	of	ADP
ftr-353	2016	14	capital	capital	NOUN
ftr-353	2016	15	account	account	NOUN
ftr-353	2016	16	deficits	deficit	NOUN
ftr-353	2016	17	for	for	ADP
ftr-353	2016	18	both	both	DET
ftr-353	2016	19	co	co	ADJ
ftr-353	2016	20	-	-	ADJ
ftr-353	2016	21	general	general	ADJ
ftr-353	2016	22	partners	partner	NOUN
ftr-353	2016	23	.	.	PUNCT
ftr-353	2017	1	7	7	X
ftr-353	2017	2	.	.	X
ftr-353	2017	3	partner	partner	NOUN
ftr-353	2017	4	’s	’s	PART
ftr-353	2017	5	outside	outside	ADJ
ftr-353	2017	6	basis	basis	NOUN
ftr-353	2017	7	in	in	ADP
ftr-353	2017	8	a	a	DET
ftr-353	2017	9	tax	tax	NOUN
ftr-353	2017	10	-	-	PUNCT
ftr-353	2017	11	shelter	shelter	NOUN
ftr-353	2017	12	partnership	partnership	NOUN
ftr-353	2017	13	is	be	AUX
ftr-353	2017	14	a	a	DET
ftr-353	2017	15	partner	partner	NOUN
ftr-353	2017	16	item	item	NOUN
ftr-353	2017	17	.	.	PUNCT
ftr-353	2018	1	napoliello	napoliello	PROPN
ftr-353	2018	2	v.	v.	PROPN
ftr-353	2018	3	commissioner	commissioner	PROPN
ftr-353	2018	4	,	,	PUNCT
ftr-353	2018	5	t.c	t.c	PROPN
ftr-353	2018	6	.	.	PROPN
ftr-353	2018	7	memo	memo	NOUN
ftr-353	2018	8	.	.	PUNCT
ftr-353	2019	1	2009	2009	NUM
ftr-353	2019	2	-	-	SYM
ftr-353	2019	3	104	104	NUM
ftr-353	2019	4	(	(	PUNCT
ftr-353	2019	5	5/18/09	5/18/09	NUM
ftr-353	2019	6	)	)	PUNCT
ftr-353	2019	7	.	.	PUNCT
ftr-353	2020	1	the	the	DET
ftr-353	2020	2	taxpayer	taxpayer	NOUN
ftr-353	2020	3	invested	invest	VERB
ftr-353	2020	4	in	in	ADP
ftr-353	2020	5	a	a	DET
ftr-353	2020	6	son	son	NOUN
ftr-353	2020	7	-	-	PUNCT
ftr-353	2020	8	of	of	ADP
ftr-353	2020	9	-	-	PUNCT
ftr-353	2020	10	boss	boss	NOUN
ftr-353	2020	11	transaction	transaction	NOUN
ftr-353	2020	12	involving	involve	VERB
ftr-353	2020	13	digital	digital	ADJ
ftr-353	2020	14	foreign	foreign	ADJ
ftr-353	2020	15	currency	currency	NOUN
ftr-353	2020	16	items	item	NOUN
ftr-353	2020	17	.	.	PUNCT
ftr-353	2021	1	the	the	DET
ftr-353	2021	2	irs	irs	PROPN
ftr-353	2021	3	issued	issue	VERB
ftr-353	2021	4	an	an	DET
ftr-353	2021	5	fpaa	fpaa	NOUN
ftr-353	2021	6	to	to	ADP
ftr-353	2021	7	the	the	DET
ftr-353	2021	8	taxpayer	taxpayer	NOUN
ftr-353	2021	9	as	as	ADP
ftr-353	2021	10	a	a	DET
ftr-353	2021	11	notice	notice	NOUN
ftr-353	2021	12	partner	partner	NOUN
ftr-353	2021	13	.	.	PUNCT
ftr-353	2022	1	in	in	ADP
ftr-353	2022	2	the	the	DET
ftr-353	2022	3	uncontested	uncontested	ADJ
ftr-353	2022	4	partnership	partnership	NOUN
ftr-353	2022	5	proceeding	proceed	VERB
ftr-353	2022	6	it	it	PRON
ftr-353	2022	7	was	be	AUX
ftr-353	2022	8	determined	determine	VERB
ftr-353	2022	9	that	that	SCONJ
ftr-353	2022	10	the	the	DET
ftr-353	2022	11	partnership	partnership	NOUN
ftr-353	2022	12	was	be	AUX
ftr-353	2022	13	a	a	DET
ftr-353	2022	14	sham	sham	NOUN
ftr-353	2022	15	that	that	PRON
ftr-353	2022	16	lacked	lack	VERB
ftr-353	2022	17	economic	economic	ADJ
ftr-353	2022	18	substance	substance	NOUN
ftr-353	2022	19	,	,	PUNCT
ftr-353	2022	20	that	that	SCONJ
ftr-353	2022	21	transactions	transaction	NOUN
ftr-353	2022	22	entered	enter	VERB
ftr-353	2022	23	into	into	ADP
ftr-353	2022	24	by	by	ADP
ftr-353	2022	25	the	the	DET
ftr-353	2022	26	partnership	partnership	NOUN
ftr-353	2022	27	should	should	AUX
ftr-353	2022	28	be	be	AUX
ftr-353	2022	29	treated	treat	VERB
ftr-353	2022	30	as	as	SCONJ
ftr-353	2022	31	transacted	transact	VERB
ftr-353	2022	32	directly	directly	ADV
ftr-353	2022	33	by	by	ADP
ftr-353	2022	34	the	the	DET
ftr-353	2022	35	partners	partner	NOUN
ftr-353	2022	36	,	,	PUNCT
ftr-353	2022	37	and	and	CCONJ
ftr-353	2022	38	that	that	PRON
ftr-353	2022	39	purported	purport	VERB
ftr-353	2022	40	losses	loss	NOUN
ftr-353	2022	41	claimed	claim	VERB
ftr-353	2022	42	on	on	ADP
ftr-353	2022	43	disposition	disposition	NOUN
ftr-353	2022	44	of	of	ADP
ftr-353	2022	45	distributed	distribute	VERB
ftr-353	2022	46	property	property	NOUN
ftr-353	2022	47	with	with	ADP
ftr-353	2022	48	an	an	DET
ftr-353	2022	49	enhanced	enhanced	ADJ
ftr-353	2022	50	basis	basis	NOUN
ftr-353	2022	51	should	should	AUX
ftr-353	2022	52	be	be	AUX
ftr-353	2022	53	disallowed	disallow	VERB
ftr-353	2022	54	.	.	PUNCT
ftr-353	2023	1	the	the	DET
ftr-353	2023	2	irs	irs	PROPN
ftr-353	2023	3	assessed	assess	VERB
ftr-353	2023	4	a	a	DET
ftr-353	2023	5	deficiency	deficiency	NOUN
ftr-353	2023	6	against	against	ADP
ftr-353	2023	7	the	the	DET
ftr-353	2023	8	taxpayer	taxpayer	NOUN
ftr-353	2023	9	based	base	VERB
ftr-353	2023	10	on	on	ADP
ftr-353	2023	11	the	the	DET
ftr-353	2023	12	partnership	partnership	NOUN
ftr-353	2023	13	items	item	NOUN
ftr-353	2023	14	.	.	PUNCT
ftr-353	2024	1	the	the	DET
ftr-353	2024	2	tax	tax	NOUN
ftr-353	2024	3	court	court	NOUN
ftr-353	2024	4	previously	previously	ADV
ftr-353	2024	5	had	have	AUX
ftr-353	2024	6	held	hold	VERB
ftr-353	2024	7	in	in	ADP
ftr-353	2024	8	petaluma	petaluma	PROPN
ftr-353	2024	9	fx	fx	PROPN
ftr-353	2024	10	partners	partner	NOUN
ftr-353	2024	11	,	,	PUNCT
ftr-353	2024	12	llc	llc	PROPN
ftr-353	2024	13	v.	v.	PROPN
ftr-353	2024	14	commissioner	commissioner	PROPN
ftr-353	2024	15	,	,	PUNCT
ftr-353	2024	16	131	131	NUM
ftr-353	2024	17	t.c	t.c	PROPN
ftr-353	2024	18	.	.	PROPN
ftr-353	2024	19	84	84	NUM
ftr-353	2024	20	(	(	PUNCT
ftr-353	2024	21	2008	2008	NUM
ftr-353	2024	22	)	)	PUNCT
ftr-353	2024	23	,	,	PUNCT
ftr-353	2024	24	that	that	SCONJ
ftr-353	2024	25	the	the	DET
ftr-353	2024	26	determination	determination	NOUN
ftr-353	2024	27	of	of	ADP
ftr-353	2024	28	whether	whether	SCONJ
ftr-353	2024	29	a	a	DET
ftr-353	2024	30	partnership	partnership	NOUN
ftr-353	2024	31	was	be	AUX
ftr-353	2024	32	a	a	DET
ftr-353	2024	33	sham	sham	NOUN
ftr-353	2024	34	that	that	PRON
ftr-353	2024	35	will	will	AUX
ftr-353	2024	36	be	be	AUX
ftr-353	2024	37	disregarded	disregard	VERB
ftr-353	2024	38	for	for	ADP
ftr-353	2024	39	federal	federal	ADJ
ftr-353	2024	40	tax	tax	NOUN
ftr-353	2024	41	179	179	NUM
ftr-353	2024	42	florida	florida	PROPN
ftr-353	2024	43	tax	tax	NOUN
ftr-353	2024	44	review	review	NOUN
ftr-353	2024	45	[	[	X
ftr-353	2024	46	vol	vol	NOUN
ftr-353	2024	47	.	.	PUNCT
ftr-353	2025	1	10	10	NUM
ftr-353	2025	2	:	:	PUNCT
ftr-353	2025	3	si	si	X
ftr-353	2025	4	purposes	purpose	NOUN
ftr-353	2025	5	is	be	AUX
ftr-353	2025	6	a	a	DET
ftr-353	2025	7	partnership	partnership	NOUN
ftr-353	2025	8	item	item	NOUN
ftr-353	2025	9	.	.	PUNCT
ftr-353	2026	1	in	in	ADP
ftr-353	2026	2	the	the	DET
ftr-353	2026	3	instant	instant	ADJ
ftr-353	2026	4	case	case	NOUN
ftr-353	2026	5	,	,	PUNCT
ftr-353	2026	6	the	the	DET
ftr-353	2026	7	court	court	NOUN
ftr-353	2026	8	(	(	PUNCT
ftr-353	2026	9	judge	judge	NOUN
ftr-353	2026	10	kroupa	kroupa	NOUN
ftr-353	2026	11	)	)	PUNCT
ftr-353	2026	12	agreed	agree	VERB
ftr-353	2026	13	with	with	ADP
ftr-353	2026	14	the	the	DET
ftr-353	2026	15	irs	irs	PROPN
ftr-353	2026	16	that	that	SCONJ
ftr-353	2026	17	the	the	DET
ftr-353	2026	18	partner	partner	NOUN
ftr-353	2026	19	’s	’s	PART
ftr-353	2026	20	basis	basis	NOUN
ftr-353	2026	21	in	in	ADP
ftr-353	2026	22	distributed	distribute	VERB
ftr-353	2026	23	securities	security	NOUN
ftr-353	2026	24	from	from	ADP
ftr-353	2026	25	the	the	DET
ftr-353	2026	26	sham	sham	PROPN
ftr-353	2026	27	partnership	partnership	NOUN
ftr-353	2026	28	is	be	AUX
ftr-353	2026	29	an	an	DET
ftr-353	2026	30	item	item	NOUN
ftr-353	2026	31	subject	subject	ADJ
ftr-353	2026	32	to	to	ADP
ftr-353	2026	33	determination	determination	NOUN
ftr-353	2026	34	in	in	ADP
ftr-353	2026	35	the	the	DET
ftr-353	2026	36	partnership	partnership	NOUN
ftr-353	2026	37	proceeding	proceeding	NOUN
ftr-353	2026	38	,	,	PUNCT
ftr-353	2026	39	and	and	CCONJ
ftr-353	2026	40	not	not	PART
ftr-353	2026	41	subject	subject	VERB
ftr-353	2026	42	to	to	ADP
ftr-353	2026	43	re	re	NOUN
ftr-353	2026	44	-	-	NOUN
ftr-353	2026	45	determination	determination	NOUN
ftr-353	2026	46	in	in	ADP
ftr-353	2026	47	the	the	DET
ftr-353	2026	48	partner	partner	NOUN
ftr-353	2026	49	-	-	PUNCT
ftr-353	2026	50	level	level	NOUN
ftr-353	2026	51	deficiency	deficiency	NOUN
ftr-353	2026	52	proceeding	proceeding	NOUN
ftr-353	2026	53	.	.	PUNCT
ftr-353	2027	1	because	because	SCONJ
ftr-353	2027	2	the	the	DET
ftr-353	2027	3	amount	amount	NOUN
ftr-353	2027	4	of	of	ADP
ftr-353	2027	5	any	any	DET
ftr-353	2027	6	loss	loss	NOUN
ftr-353	2027	7	with	with	ADP
ftr-353	2027	8	respect	respect	NOUN
ftr-353	2027	9	to	to	ADP
ftr-353	2027	10	the	the	DET
ftr-353	2027	11	partner	partner	NOUN
ftr-353	2027	12	’s	’s	PART
ftr-353	2027	13	disposition	disposition	NOUN
ftr-353	2027	14	of	of	ADP
ftr-353	2027	15	securities	security	NOUN
ftr-353	2027	16	distributed	distribute	VERB
ftr-353	2027	17	from	from	ADP
ftr-353	2027	18	the	the	DET
ftr-353	2027	19	partnership	partnership	NOUN
ftr-353	2027	20	required	require	VERB
ftr-353	2027	21	a	a	DET
ftr-353	2027	22	factual	factual	ADJ
ftr-353	2027	23	determination	determination	NOUN
ftr-353	2027	24	at	at	ADP
ftr-353	2027	25	the	the	DET
ftr-353	2027	26	partner	partner	NOUN
ftr-353	2027	27	level	level	NOUN
ftr-353	2027	28	,	,	PUNCT
ftr-353	2027	29	the	the	DET
ftr-353	2027	30	court	court	NOUN
ftr-353	2027	31	held	hold	VERB
ftr-353	2027	32	that	that	SCONJ
ftr-353	2027	33	it	it	PRON
ftr-353	2027	34	had	have	VERB
ftr-353	2027	35	jurisdiction	jurisdiction	NOUN
ftr-353	2027	36	in	in	ADP
ftr-353	2027	37	the	the	DET
ftr-353	2027	38	partner	partner	NOUN
ftr-353	2027	39	deficiency	deficiency	NOUN
ftr-353	2027	40	proceeding	proceed	VERB
ftr-353	2027	41	to	to	PART
ftr-353	2027	42	proceed	proceed	VERB
ftr-353	2027	43	under	under	ADP
ftr-353	2027	44	normal	normal	ADJ
ftr-353	2027	45	deficiency	deficiency	NOUN
ftr-353	2027	46	procedures	procedure	NOUN
ftr-353	2027	47	.	.	PUNCT
ftr-353	2028	1	the	the	DET
ftr-353	2028	2	court	court	NOUN
ftr-353	2028	3	thus	thus	ADV
ftr-353	2028	4	proceeded	proceed	VERB
ftr-353	2028	5	to	to	PART
ftr-353	2028	6	determine	determine	VERB
ftr-353	2028	7	that	that	SCONJ
ftr-353	2028	8	the	the	DET
ftr-353	2028	9	taxpayer	taxpayer	NOUN
ftr-353	2028	10	claimed	claim	VERB
ftr-353	2028	11	loss	loss	NOUN
ftr-353	2028	12	on	on	ADP
ftr-353	2028	13	the	the	DET
ftr-353	2028	14	sale	sale	NOUN
ftr-353	2028	15	of	of	ADP
ftr-353	2028	16	the	the	DET
ftr-353	2028	17	distributed	distribute	VERB
ftr-353	2028	18	securities	security	NOUN
ftr-353	2028	19	was	be	AUX
ftr-353	2028	20	disallowed	disallow	VERB
ftr-353	2028	21	,	,	PUNCT
ftr-353	2028	22	that	that	SCONJ
ftr-353	2028	23	the	the	DET
ftr-353	2028	24	taxpayer	taxpayer	NOUN
ftr-353	2028	25	’s	’s	PART
ftr-353	2028	26	basis	basis	NOUN
ftr-353	2028	27	in	in	ADP
ftr-353	2028	28	the	the	DET
ftr-353	2028	29	securities	security	NOUN
ftr-353	2028	30	was	be	AUX
ftr-353	2028	31	their	their	PRON
ftr-353	2028	32	direct	direct	ADJ
ftr-353	2028	33	cost	cost	NOUN
ftr-353	2028	34	rather	rather	ADV
ftr-353	2028	35	than	than	ADP
ftr-353	2028	36	an	an	DET
ftr-353	2028	37	exchange	exchange	NOUN
ftr-353	2028	38	basis	basis	NOUN
ftr-353	2028	39	from	from	ADP
ftr-353	2028	40	the	the	DET
ftr-353	2028	41	partnership	partnership	NOUN
ftr-353	2028	42	interest	interest	NOUN
ftr-353	2028	43	,	,	PUNCT
ftr-353	2028	44	and	and	CCONJ
ftr-353	2028	45	that	that	SCONJ
ftr-353	2028	46	the	the	DET
ftr-353	2028	47	taxpayer	taxpayer	NOUN
ftr-353	2028	48	was	be	AUX
ftr-353	2028	49	not	not	PART
ftr-353	2028	50	allowed	allow	VERB
ftr-353	2028	51	to	to	PART
ftr-353	2028	52	deduct	deduct	VERB
ftr-353	2028	53	transaction	transaction	NOUN
ftr-353	2028	54	costs	cost	NOUN
ftr-353	2028	55	attributable	attributable	ADJ
ftr-353	2028	56	to	to	ADP
ftr-353	2028	57	the	the	DET
ftr-353	2028	58	investment	investment	NOUN
ftr-353	2028	59	.	.	PUNCT
ftr-353	2029	1	the	the	DET
ftr-353	2029	2	tax	tax	NOUN
ftr-353	2029	3	court	court	NOUN
ftr-353	2029	4	also	also	ADV
ftr-353	2029	5	held	hold	VERB
ftr-353	2029	6	that	that	SCONJ
ftr-353	2029	7	the	the	DET
ftr-353	2029	8	fpaa	fpaa	NOUN
ftr-353	2029	9	gave	give	VERB
ftr-353	2029	10	the	the	DET
ftr-353	2029	11	taxpayer	taxpayer	NOUN
ftr-353	2029	12	fair	fair	ADJ
ftr-353	2029	13	notice	notice	NOUN
ftr-353	2029	14	of	of	ADP
ftr-353	2029	15	the	the	DET
ftr-353	2029	16	irs	irs	PROPN
ftr-353	2029	17	claims	claim	VERB
ftr-353	2029	18	.	.	PUNCT
ftr-353	2030	1	(	(	PUNCT
ftr-353	2030	2	a	a	X
ftr-353	2030	3	)	)	PUNCT
ftr-353	2030	4	part	part	NOUN
ftr-353	2030	5	of	of	ADP
ftr-353	2030	6	the	the	DET
ftr-353	2030	7	tax	tax	NOUN
ftr-353	2030	8	court	court	NOUN
ftr-353	2030	9	’s	’s	PART
ftr-353	2030	10	holding	holding	NOUN
ftr-353	2030	11	in	in	ADP
ftr-353	2030	12	petaluma	petaluma	PROPN
ftr-353	2030	13	fx	fx	PROPN
ftr-353	2030	14	partners	partner	NOUN
ftr-353	2030	15	retains	retain	VERB
ftr-353	2030	16	its	its	PRON
ftr-353	2030	17	vitality	vitality	NOUN
ftr-353	2030	18	,	,	PUNCT
ftr-353	2030	19	but	but	CCONJ
ftr-353	2030	20	not	not	PART
ftr-353	2030	21	the	the	DET
ftr-353	2030	22	part	part	NOUN
ftr-353	2030	23	the	the	DET
ftr-353	2030	24	tax	tax	NOUN
ftr-353	2030	25	court	court	NOUN
ftr-353	2030	26	relied	rely	VERB
ftr-353	2030	27	upon	upon	SCONJ
ftr-353	2030	28	in	in	ADP
ftr-353	2030	29	napoliello	napoliello	PROPN
ftr-353	2030	30	.	.	PUNCT
ftr-353	2031	1	petaluma	petaluma	PROPN
ftr-353	2031	2	fx	fx	PROPN
ftr-353	2031	3	partners	partner	NOUN
ftr-353	2031	4	,	,	PUNCT
ftr-353	2031	5	llc	llc	PROPN
ftr-353	2031	6	v.	v.	PROPN
ftr-353	2031	7	commissioner	commissioner	PROPN
ftr-353	2031	8	,	,	PUNCT
ftr-353	2031	9	105	105	NUM
ftr-353	2031	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2031	11	2010	2010	NUM
ftr-353	2031	12	-	-	SYM
ftr-353	2031	13	333	333	NUM
ftr-353	2031	14	(	(	PUNCT
ftr-353	2031	15	d.c	d.c	PROPN
ftr-353	2031	16	.	.	PROPN
ftr-353	2031	17	cir	cir	PROPN
ftr-353	2031	18	.	.	PUNCT
ftr-353	2032	1	1/12/10	1/12/10	NUM
ftr-353	2032	2	)	)	PUNCT
ftr-353	2032	3	.	.	PUNCT
ftr-353	2033	1	the	the	DET
ftr-353	2033	2	tax	tax	NOUN
ftr-353	2033	3	court	court	NOUN
ftr-353	2033	4	in	in	ADP
ftr-353	2033	5	this	this	DET
ftr-353	2033	6	son	son	NOUN
ftr-353	2033	7	-	-	PUNCT
ftr-353	2033	8	ofboss	ofboss	PROPN
ftr-353	2033	9	tax	tax	NOUN
ftr-353	2033	10	shelter	shelter	NOUN
ftr-353	2033	11	case	case	NOUN
ftr-353	2033	12	determined	determine	VERB
ftr-353	2033	13	that	that	SCONJ
ftr-353	2033	14	it	it	PRON
ftr-353	2033	15	had	have	VERB
ftr-353	2033	16	jurisdiction	jurisdiction	NOUN
ftr-353	2033	17	in	in	ADP
ftr-353	2033	18	a	a	DET
ftr-353	2033	19	tefra	tefra	PROPN
ftr-353	2033	20	partnership	partnership	NOUN
ftr-353	2033	21	proceeding	proceed	VERB
ftr-353	2033	22	to	to	PART
ftr-353	2033	23	determine	determine	VERB
ftr-353	2033	24	that	that	SCONJ
ftr-353	2033	25	the	the	DET
ftr-353	2033	26	partnership	partnership	NOUN
ftr-353	2033	27	lacked	lack	VERB
ftr-353	2033	28	economic	economic	ADJ
ftr-353	2033	29	substance	substance	NOUN
ftr-353	2033	30	and	and	CCONJ
ftr-353	2033	31	was	be	AUX
ftr-353	2033	32	a	a	DET
ftr-353	2033	33	sham	sham	NOUN
ftr-353	2033	34	.	.	PUNCT
ftr-353	2034	1	since	since	SCONJ
ftr-353	2034	2	the	the	DET
ftr-353	2034	3	partnership	partnership	NOUN
ftr-353	2034	4	was	be	AUX
ftr-353	2034	5	disregarded	disregard	VERB
ftr-353	2034	6	,	,	PUNCT
ftr-353	2034	7	the	the	DET
ftr-353	2034	8	tax	tax	NOUN
ftr-353	2034	9	court	court	NOUN
ftr-353	2034	10	concluded	conclude	VERB
ftr-353	2034	11	that	that	SCONJ
ftr-353	2034	12	it	it	PRON
ftr-353	2034	13	had	have	VERB
ftr-353	2034	14	jurisdiction	jurisdiction	NOUN
ftr-353	2034	15	to	to	PART
ftr-353	2034	16	determine	determine	VERB
ftr-353	2034	17	that	that	SCONJ
ftr-353	2034	18	the	the	DET
ftr-353	2034	19	partners	partner	NOUN
ftr-353	2034	20	’	'	PUNCT
ftr-353	2034	21	outside	outside	ADJ
ftr-353	2034	22	basis	basis	NOUN
ftr-353	2034	23	in	in	ADP
ftr-353	2034	24	the	the	DET
ftr-353	2034	25	partnership	partnership	NOUN
ftr-353	2034	26	was	be	AUX
ftr-353	2034	27	zero	zero	NUM
ftr-353	2034	28	.	.	PUNCT
ftr-353	2035	1	the	the	DET
ftr-353	2035	2	tax	tax	NOUN
ftr-353	2035	3	court	court	NOUN
ftr-353	2035	4	reasoned	reason	VERB
ftr-353	2035	5	that	that	SCONJ
ftr-353	2035	6	a	a	DET
ftr-353	2035	7	partner	partner	NOUN
ftr-353	2035	8	could	could	AUX
ftr-353	2035	9	not	not	PART
ftr-353	2035	10	have	have	VERB
ftr-353	2035	11	a	a	DET
ftr-353	2035	12	basis	basis	NOUN
ftr-353	2035	13	in	in	ADP
ftr-353	2035	14	a	a	DET
ftr-353	2035	15	partnership	partnership	NOUN
ftr-353	2035	16	interest	interest	NOUN
ftr-353	2035	17	that	that	PRON
ftr-353	2035	18	did	do	AUX
ftr-353	2035	19	not	not	PART
ftr-353	2035	20	exist	exist	VERB
ftr-353	2035	21	.	.	PUNCT
ftr-353	2036	1	131	131	NUM
ftr-353	2036	2	t.c	t.c	PROPN
ftr-353	2036	3	.	.	PROPN
ftr-353	2036	4	84	84	NUM
ftr-353	2036	5	(	(	PUNCT
ftr-353	2036	6	2008	2008	NUM
ftr-353	2036	7	)	)	PUNCT
ftr-353	2036	8	.	.	PUNCT
ftr-353	2037	1	the	the	DET
ftr-353	2037	2	court	court	PROPN
ftr-353	2037	3	of	of	ADP
ftr-353	2037	4	appeals	appeals	PROPN
ftr-353	2037	5	agreed	agree	VERB
ftr-353	2037	6	that	that	SCONJ
ftr-353	2037	7	the	the	DET
ftr-353	2037	8	tax	tax	NOUN
ftr-353	2037	9	court	court	NOUN
ftr-353	2037	10	had	have	VERB
ftr-353	2037	11	jurisdiction	jurisdiction	NOUN
ftr-353	2037	12	in	in	ADP
ftr-353	2037	13	the	the	DET
ftr-353	2037	14	partnership	partnership	NOUN
ftr-353	2037	15	proceeding	proceed	VERB
ftr-353	2037	16	to	to	PART
ftr-353	2037	17	determine	determine	VERB
ftr-353	2037	18	that	that	SCONJ
ftr-353	2037	19	the	the	DET
ftr-353	2037	20	partnership	partnership	NOUN
ftr-353	2037	21	was	be	AUX
ftr-353	2037	22	a	a	DET
ftr-353	2037	23	sham	sham	NOUN
ftr-353	2037	24	.	.	PUNCT
ftr-353	2038	1	temp	temp	NOUN
ftr-353	2038	2	.	.	PUNCT
ftr-353	2039	1	reg	reg	NOUN
ftr-353	2039	2	.	.	PUNCT
ftr-353	2040	1	§	§	PROPN
ftr-353	2040	2	301.6223	301.6223	NUM
ftr-353	2040	3	-	-	PUNCT
ftr-353	2040	4	1t(a	1t(a	NUM
ftr-353	2040	5	)	)	PUNCT
ftr-353	2040	6	expressly	expressly	ADV
ftr-353	2040	7	provides	provide	VERB
ftr-353	2040	8	that	that	SCONJ
ftr-353	2040	9	,	,	PUNCT
ftr-353	2040	10	“	"	PUNCT
ftr-353	2040	11	[	[	X
ftr-353	2040	12	a]ny	a]ny	PROPN
ftr-353	2040	13	final	final	ADJ
ftr-353	2040	14	partnership	partnership	NOUN
ftr-353	2040	15	administrative	administrative	ADJ
ftr-353	2040	16	adjustment	adjustment	NOUN
ftr-353	2040	17	or	or	CCONJ
ftr-353	2040	18	judicial	judicial	ADJ
ftr-353	2040	19	determination	determination	NOUN
ftr-353	2040	20	...	...	PUNCT
ftr-353	2040	21	may	may	AUX
ftr-353	2040	22	include	include	VERB
ftr-353	2040	23	a	a	DET
ftr-353	2040	24	determination	determination	NOUN
ftr-353	2040	25	that	that	SCONJ
ftr-353	2040	26	the	the	DET
ftr-353	2040	27	entity	entity	NOUN
ftr-353	2040	28	is	be	AUX
ftr-353	2040	29	not	not	PART
ftr-353	2040	30	a	a	DET
ftr-353	2040	31	partnership	partnership	NOUN
ftr-353	2040	32	for	for	ADP
ftr-353	2040	33	such	such	ADJ
ftr-353	2040	34	taxable	taxable	ADJ
ftr-353	2040	35	year	year	NOUN
ftr-353	2040	36	.	.	PUNCT
ftr-353	2040	37	”	"	PUNCT
ftr-353	2041	1	the	the	DET
ftr-353	2041	2	court	court	NOUN
ftr-353	2041	3	of	of	ADP
ftr-353	2041	4	appeals	appeal	NOUN
ftr-353	2041	5	held	hold	VERB
ftr-353	2041	6	that	that	SCONJ
ftr-353	2041	7	the	the	DET
ftr-353	2041	8	regulation	regulation	NOUN
ftr-353	2041	9	was	be	AUX
ftr-353	2041	10	explicitly	explicitly	ADV
ftr-353	2041	11	authorized	authorize	VERB
ftr-353	2041	12	by	by	ADP
ftr-353	2041	13	§	§	PROPN
ftr-353	2041	14	6233	6233	NUM
ftr-353	2041	15	.	.	PUNCT
ftr-353	2042	1	a	a	DET
ftr-353	2042	2	partnership	partnership	NOUN
ftr-353	2042	3	item	item	NOUN
ftr-353	2042	4	is	be	AUX
ftr-353	2042	5	defined	define	VERB
ftr-353	2042	6	in	in	ADP
ftr-353	2042	7	§	§	PROPN
ftr-353	2042	8	6231(a)(3	6231(a)(3	NOUN
ftr-353	2042	9	)	)	PUNCT
ftr-353	2042	10	as	as	ADP
ftr-353	2042	11	an	an	DET
ftr-353	2042	12	item	item	NOUN
ftr-353	2042	13	required	require	VERB
ftr-353	2042	14	to	to	PART
ftr-353	2042	15	be	be	AUX
ftr-353	2042	16	taken	take	VERB
ftr-353	2042	17	into	into	ADP
ftr-353	2042	18	account	account	NOUN
ftr-353	2042	19	in	in	ADP
ftr-353	2042	20	determining	determine	VERB
ftr-353	2042	21	the	the	DET
ftr-353	2042	22	partnership	partnership	NOUN
ftr-353	2042	23	’s	’s	PART
ftr-353	2042	24	income	income	NOUN
ftr-353	2042	25	under	under	ADP
ftr-353	2042	26	subtitle	subtitle	NOUN
ftr-353	2042	27	a	a	PRON
ftr-353	2042	28	of	of	ADP
ftr-353	2042	29	the	the	DET
ftr-353	2042	30	code	code	NOUN
ftr-353	2042	31	that	that	PRON
ftr-353	2042	32	is	be	AUX
ftr-353	2042	33	identified	identify	VERB
ftr-353	2042	34	in	in	ADP
ftr-353	2042	35	regulations	regulation	NOUN
ftr-353	2042	36	as	as	ADP
ftr-353	2042	37	an	an	DET
ftr-353	2042	38	item	item	NOUN
ftr-353	2042	39	more	more	ADV
ftr-353	2042	40	appropriately	appropriately	ADV
ftr-353	2042	41	taken	take	VERB
ftr-353	2042	42	into	into	ADP
ftr-353	2042	43	account	account	NOUN
ftr-353	2042	44	at	at	ADP
ftr-353	2042	45	the	the	DET
ftr-353	2042	46	partnership	partnership	NOUN
ftr-353	2042	47	level	level	NOUN
ftr-353	2042	48	.	.	PUNCT
ftr-353	2043	1	the	the	DET
ftr-353	2043	2	court	court	NOUN
ftr-353	2043	3	indicated	indicate	VERB
ftr-353	2043	4	that	that	SCONJ
ftr-353	2043	5	,	,	PUNCT
ftr-353	2043	6	“	"	PUNCT
ftr-353	2043	7	logically	logically	ADV
ftr-353	2043	8	,	,	PUNCT
ftr-353	2043	9	it	it	PRON
ftr-353	2043	10	makes	make	VERB
ftr-353	2043	11	perfect	perfect	ADJ
ftr-353	2043	12	sense	sense	NOUN
ftr-353	2043	13	to	to	PART
ftr-353	2043	14	determine	determine	VERB
ftr-353	2043	15	whether	whether	SCONJ
ftr-353	2043	16	a	a	DET
ftr-353	2043	17	partnership	partnership	NOUN
ftr-353	2043	18	is	be	AUX
ftr-353	2043	19	a	a	DET
ftr-353	2043	20	sham	sham	NOUN
ftr-353	2043	21	at	at	ADP
ftr-353	2043	22	the	the	DET
ftr-353	2043	23	partnership	partnership	NOUN
ftr-353	2043	24	level	level	NOUN
ftr-353	2043	25	.	.	PUNCT
ftr-353	2044	1	a	a	DET
ftr-353	2044	2	partnership	partnership	NOUN
ftr-353	2044	3	can	can	AUX
ftr-353	2044	4	not	not	PART
ftr-353	2044	5	be	be	AUX
ftr-353	2044	6	a	a	DET
ftr-353	2044	7	sham	sham	NOUN
ftr-353	2044	8	with	with	ADP
ftr-353	2044	9	respect	respect	NOUN
ftr-353	2044	10	to	to	ADP
ftr-353	2044	11	one	one	NUM
ftr-353	2044	12	partner	partner	NOUN
ftr-353	2044	13	,	,	PUNCT
ftr-353	2044	14	but	but	CCONJ
ftr-353	2044	15	valid	valid	ADJ
ftr-353	2044	16	with	with	ADP
ftr-353	2044	17	respect	respect	NOUN
ftr-353	2044	18	to	to	ADP
ftr-353	2044	19	another	another	PRON
ftr-353	2044	20	.	.	PUNCT
ftr-353	2044	21	”	"	PUNCT
ftr-353	2045	1	however	however	ADV
ftr-353	2045	2	,	,	PUNCT
ftr-353	2045	3	the	the	DET
ftr-353	2045	4	court	court	NOUN
ftr-353	2045	5	of	of	ADP
ftr-353	2045	6	appeals	appeals	PROPN
ftr-353	2045	7	concluded	conclude	VERB
ftr-353	2045	8	that	that	SCONJ
ftr-353	2045	9	the	the	DET
ftr-353	2045	10	partners	partner	NOUN
ftr-353	2045	11	’	'	PUNCT
ftr-353	2045	12	bases	basis	NOUN
ftr-353	2045	13	were	be	AUX
ftr-353	2045	14	affected	affect	VERB
ftr-353	2045	15	items	item	NOUN
ftr-353	2045	16	,	,	PUNCT
ftr-353	2045	17	not	not	PART
ftr-353	2045	18	partnership	partnership	NOUN
ftr-353	2045	19	items	item	NOUN
ftr-353	2045	20	,	,	PUNCT
ftr-353	2045	21	and	and	CCONJ
ftr-353	2045	22	that	that	SCONJ
ftr-353	2045	23	the	the	DET
ftr-353	2045	24	tax	tax	NOUN
ftr-353	2045	25	court	court	NOUN
ftr-353	2045	26	did	do	AUX
ftr-353	2045	27	not	not	PART
ftr-353	2045	28	have	have	VERB
ftr-353	2045	29	jurisdiction	jurisdiction	NOUN
ftr-353	2045	30	to	to	PART
ftr-353	2045	31	determine	determine	VERB
ftr-353	2045	32	the	the	DET
ftr-353	2045	33	partners	partner	NOUN
ftr-353	2045	34	’	'	PUNCT
ftr-353	2045	35	bases	basis	NOUN
ftr-353	2045	36	in	in	ADP
ftr-353	2045	37	the	the	DET
ftr-353	2045	38	partnership	partnership	NOUN
ftr-353	2045	39	proceeding	proceeding	NOUN
ftr-353	2045	40	.	.	PUNCT
ftr-353	2046	1	the	the	DET
ftr-353	2046	2	court	court	NOUN
ftr-353	2046	3	rejected	reject	VERB
ftr-353	2046	4	the	the	DET
ftr-353	2046	5	irs	irs	PROPN
ftr-353	2046	6	argument	argument	NOUN
ftr-353	2046	7	that	that	SCONJ
ftr-353	2046	8	the	the	DET
ftr-353	2046	9	tax	tax	NOUN
ftr-353	2046	10	court	court	NOUN
ftr-353	2046	11	had	have	AUX
ftr-353	2046	12	jurisdiction	jurisdiction	NOUN
ftr-353	2046	13	in	in	ADP
ftr-353	2046	14	the	the	DET
ftr-353	2046	15	partnership	partnership	NOUN
ftr-353	2046	16	proceeding	proceed	VERB
ftr-353	2046	17	to	to	PART
ftr-353	2046	18	determine	determine	VERB
ftr-353	2046	19	the	the	DET
ftr-353	2046	20	partners	partner	NOUN
ftr-353	2046	21	’	'	PUNCT
ftr-353	2046	22	outside	outside	ADJ
ftr-353	2046	23	basis	basis	NOUN
ftr-353	2046	24	as	as	ADP
ftr-353	2046	25	an	an	DET
ftr-353	2046	26	affected	affected	ADJ
ftr-353	2046	27	2010	2010	NUM
ftr-353	2046	28	]	]	PUNCT
ftr-353	2046	29	recent	recent	ADJ
ftr-353	2046	30	developments	development	NOUN
ftr-353	2046	31	in	in	ADP
ftr-353	2046	32	federal	federal	ADJ
ftr-353	2046	33	income	income	NOUN
ftr-353	2046	34	taxation	taxation	NOUN
ftr-353	2046	35	180	180	NUM
ftr-353	2046	36	item	item	NOUN
ftr-353	2046	37	whose	whose	DET
ftr-353	2046	38	elements	element	NOUN
ftr-353	2046	39	are	be	AUX
ftr-353	2046	40	mainly	mainly	ADV
ftr-353	2046	41	determined	determine	VERB
ftr-353	2046	42	from	from	ADP
ftr-353	2046	43	partnership	partnership	NOUN
ftr-353	2046	44	items	item	NOUN
ftr-353	2046	45	.	.	PUNCT
ftr-353	2047	1	the	the	DET
ftr-353	2047	2	court	court	NOUN
ftr-353	2047	3	held	hold	VERB
ftr-353	2047	4	that	that	DET
ftr-353	2047	5	resolution	resolution	NOUN
ftr-353	2047	6	of	of	ADP
ftr-353	2047	7	the	the	DET
ftr-353	2047	8	affected	affect	VERB
ftr-353	2047	9	item	item	NOUN
ftr-353	2047	10	requires	require	VERB
ftr-353	2047	11	a	a	DET
ftr-353	2047	12	separate	separate	ADJ
ftr-353	2047	13	determination	determination	NOUN
ftr-353	2047	14	at	at	ADP
ftr-353	2047	15	the	the	DET
ftr-353	2047	16	partner	partner	NOUN
ftr-353	2047	17	level	level	NOUN
ftr-353	2047	18	even	even	ADV
ftr-353	2047	19	though	though	SCONJ
ftr-353	2047	20	the	the	DET
ftr-353	2047	21	affected	affected	ADJ
ftr-353	2047	22	item	item	NOUN
ftr-353	2047	23	could	could	AUX
ftr-353	2047	24	easily	easily	ADV
ftr-353	2047	25	be	be	AUX
ftr-353	2047	26	determined	determine	VERB
ftr-353	2047	27	in	in	ADP
ftr-353	2047	28	the	the	DET
ftr-353	2047	29	partnership	partnership	NOUN
ftr-353	2047	30	proceeding	proceeding	NOUN
ftr-353	2047	31	.	.	PUNCT
ftr-353	2048	1	finally	finally	ADV
ftr-353	2048	2	,	,	PUNCT
ftr-353	2048	3	the	the	DET
ftr-353	2048	4	court	court	NOUN
ftr-353	2048	5	of	of	ADP
ftr-353	2048	6	appeals	appeal	NOUN
ftr-353	2048	7	held	hold	VERB
ftr-353	2048	8	that	that	DET
ftr-353	2048	9	accuracy	accuracy	NOUN
ftr-353	2048	10	related	relate	VERB
ftr-353	2048	11	penalties	penalty	NOUN
ftr-353	2048	12	under	under	ADP
ftr-353	2048	13	§	§	PROPN
ftr-353	2048	14	6662(a	6662(a	NOUN
ftr-353	2048	15	)	)	PUNCT
ftr-353	2048	16	could	could	AUX
ftr-353	2048	17	not	not	PART
ftr-353	2048	18	be	be	AUX
ftr-353	2048	19	determined	determine	VERB
ftr-353	2048	20	without	without	ADP
ftr-353	2048	21	a	a	DET
ftr-353	2048	22	determination	determination	NOUN
ftr-353	2048	23	of	of	ADP
ftr-353	2048	24	the	the	DET
ftr-353	2048	25	partners	partner	NOUN
ftr-353	2048	26	’	'	PUNCT
ftr-353	2048	27	outside	outside	ADJ
ftr-353	2048	28	basis	basis	NOUN
ftr-353	2048	29	in	in	ADP
ftr-353	2048	30	a	a	DET
ftr-353	2048	31	partner	partner	NOUN
ftr-353	2048	32	level	level	NOUN
ftr-353	2048	33	proceeding	proceeding	NOUN
ftr-353	2048	34	and	and	CCONJ
ftr-353	2048	35	vacated	vacate	VERB
ftr-353	2048	36	and	and	CCONJ
ftr-353	2048	37	remanded	remand	VERB
ftr-353	2048	38	the	the	DET
ftr-353	2048	39	tax	tax	NOUN
ftr-353	2048	40	court	court	NOUN
ftr-353	2048	41	’s	’s	PART
ftr-353	2048	42	determination	determination	NOUN
ftr-353	2048	43	of	of	ADP
ftr-353	2048	44	penalty	penalty	NOUN
ftr-353	2048	45	issues	issue	NOUN
ftr-353	2048	46	.	.	PUNCT
ftr-353	2049	1	8	8	X
ftr-353	2049	2	.	.	PUNCT
ftr-353	2049	3	tax	tax	NOUN
ftr-353	2049	4	matters	matter	NOUN
ftr-353	2049	5	partner	partner	NOUN
ftr-353	2049	6	need	need	AUX
ftr-353	2049	7	not	not	PART
ftr-353	2049	8	have	have	VERB
ftr-353	2049	9	anything	anything	PRON
ftr-353	2049	10	personally	personally	ADV
ftr-353	2049	11	at	at	ADP
ftr-353	2049	12	stake	stake	NOUN
ftr-353	2049	13	.	.	PUNCT
ftr-353	2050	1	gateway	gateway	NOUN
ftr-353	2050	2	hotel	hotel	NOUN
ftr-353	2050	3	partners	partner	NOUN
ftr-353	2050	4	,	,	PUNCT
ftr-353	2050	5	llc	llc	PROPN
ftr-353	2050	6	v.	v.	PROPN
ftr-353	2050	7	commissioner	commissioner	PROPN
ftr-353	2050	8	,	,	PUNCT
ftr-353	2050	9	t.c	t.c	PROPN
ftr-353	2050	10	.	.	PROPN
ftr-353	2050	11	memo	memo	NOUN
ftr-353	2050	12	.	.	PUNCT
ftr-353	2051	1	2009	2009	NUM
ftr-353	2051	2	-	-	SYM
ftr-353	2051	3	128	128	NUM
ftr-353	2051	4	(	(	PUNCT
ftr-353	2051	5	6/4/09	6/4/09	NOUN
ftr-353	2051	6	)	)	PUNCT
ftr-353	2051	7	.	.	PUNCT
ftr-353	2052	1	over	over	ADP
ftr-353	2052	2	the	the	DET
ftr-353	2052	3	irs	irs	PROPN
ftr-353	2052	4	objection	objection	NOUN
ftr-353	2052	5	,	,	PUNCT
ftr-353	2052	6	the	the	DET
ftr-353	2052	7	taxpayer	taxpayer	NOUN
ftr-353	2052	8	partnership	partnership	NOUN
ftr-353	2052	9	was	be	AUX
ftr-353	2052	10	permitted	permit	VERB
ftr-353	2052	11	to	to	PART
ftr-353	2052	12	substitute	substitute	VERB
ftr-353	2052	13	as	as	ADP
ftr-353	2052	14	a	a	DET
ftr-353	2052	15	tax	tax	NOUN
ftr-353	2052	16	matters	matter	NOUN
ftr-353	2052	17	partner	partner	VERB
ftr-353	2052	18	a	a	DET
ftr-353	2052	19	new	new	ADJ
ftr-353	2052	20	partner	partner	NOUN
ftr-353	2052	21	who	who	PRON
ftr-353	2052	22	was	be	AUX
ftr-353	2052	23	not	not	PART
ftr-353	2052	24	a	a	DET
ftr-353	2052	25	partner	partner	NOUN
ftr-353	2052	26	during	during	ADP
ftr-353	2052	27	the	the	DET
ftr-353	2052	28	years	year	NOUN
ftr-353	2052	29	subject	subject	ADJ
ftr-353	2052	30	to	to	ADP
ftr-353	2052	31	tefra	tefra	PROPN
ftr-353	2052	32	partnership	partnership	NOUN
ftr-353	2052	33	audit	audit	NOUN
ftr-353	2052	34	.	.	PUNCT
ftr-353	2053	1	the	the	DET
ftr-353	2053	2	court	court	NOUN
ftr-353	2053	3	(	(	PUNCT
ftr-353	2053	4	judge	judge	NOUN
ftr-353	2053	5	goeke	goeke	ADJ
ftr-353	2053	6	)	)	PUNCT
ftr-353	2053	7	concluded	conclude	VERB
ftr-353	2053	8	that	that	SCONJ
ftr-353	2053	9	the	the	DET
ftr-353	2053	10	fact	fact	NOUN
ftr-353	2053	11	that	that	SCONJ
ftr-353	2053	12	the	the	DET
ftr-353	2053	13	tax	tax	NOUN
ftr-353	2053	14	matters	matter	NOUN
ftr-353	2053	15	partner	partner	NOUN
ftr-353	2053	16	’s	’s	PART
ftr-353	2053	17	tax	tax	NOUN
ftr-353	2053	18	liability	liability	NOUN
ftr-353	2053	19	will	will	AUX
ftr-353	2053	20	not	not	PART
ftr-353	2053	21	be	be	AUX
ftr-353	2053	22	affected	affect	VERB
ftr-353	2053	23	by	by	ADP
ftr-353	2053	24	the	the	DET
ftr-353	2053	25	proceeding	proceeding	NOUN
ftr-353	2053	26	does	do	AUX
ftr-353	2053	27	not	not	PART
ftr-353	2053	28	disqualify	disqualify	VERB
ftr-353	2053	29	the	the	DET
ftr-353	2053	30	substitution	substitution	NOUN
ftr-353	2053	31	.	.	PUNCT
ftr-353	2054	1	the	the	DET
ftr-353	2054	2	court	court	NOUN
ftr-353	2054	3	observed	observe	VERB
ftr-353	2054	4	that	that	SCONJ
ftr-353	2054	5	,	,	PUNCT
ftr-353	2054	6	“	"	PUNCT
ftr-353	2054	7	[	[	X
ftr-353	2054	8	t]he	t]he	ADJ
ftr-353	2054	9	tax	tax	NOUN
ftr-353	2054	10	matters	matter	NOUN
ftr-353	2054	11	partner	partner	NOUN
ftr-353	2054	12	’s	’s	PART
ftr-353	2054	13	importance	importance	NOUN
ftr-353	2054	14	derives	derive	VERB
ftr-353	2054	15	from	from	ADP
ftr-353	2054	16	his	his	PRON
ftr-353	2054	17	role	role	NOUN
ftr-353	2054	18	as	as	ADP
ftr-353	2054	19	a	a	DET
ftr-353	2054	20	fiduciary	fiduciary	ADJ
ftr-353	2054	21	serving	serve	VERB
ftr-353	2054	22	on	on	ADP
ftr-353	2054	23	behalf	behalf	NOUN
ftr-353	2054	24	of	of	ADP
ftr-353	2054	25	the	the	DET
ftr-353	2054	26	other	other	ADJ
ftr-353	2054	27	partners	partner	NOUN
ftr-353	2054	28	,	,	PUNCT
ftr-353	2054	29	and	and	CCONJ
ftr-353	2054	30	‘	'	PUNCT
ftr-353	2054	31	his	his	PRON
ftr-353	2054	32	personal	personal	ADJ
ftr-353	2054	33	interest	interest	NOUN
ftr-353	2054	34	,	,	PUNCT
ftr-353	2054	35	if	if	SCONJ
ftr-353	2054	36	any	any	PRON
ftr-353	2054	37	,	,	PUNCT
ftr-353	2054	38	is	be	AUX
ftr-353	2054	39	beside	beside	ADP
ftr-353	2054	40	the	the	DET
ftr-353	2054	41	point	point	NOUN
ftr-353	2054	42	.	.	PUNCT
ftr-353	2054	43	’	'	PUNCT
ftr-353	2054	44	”	"	PUNCT
ftr-353	2055	1	(	(	PUNCT
ftr-353	2055	2	quoting	quote	VERB
ftr-353	2055	3	from	from	ADP
ftr-353	2055	4	computer	computer	NOUN
ftr-353	2055	5	programs	program	NOUN
ftr-353	2055	6	lambda	lambda	PROPN
ftr-353	2055	7	,	,	PUNCT
ftr-353	2055	8	ltd	ltd	PROPN
ftr-353	2055	9	.	.	PROPN
ftr-353	2055	10	v.	v.	PROPN
ftr-353	2055	11	commissioner	commissioner	PROPN
ftr-353	2055	12	,	,	PUNCT
ftr-353	2055	13	89	89	NUM
ftr-353	2055	14	t.c	t.c	PROPN
ftr-353	2055	15	.	.	PROPN
ftr-353	2055	16	198	198	NUM
ftr-353	2055	17	,	,	PUNCT
ftr-353	2055	18	205	205	NUM
ftr-353	2055	19	(	(	PUNCT
ftr-353	2055	20	1987	1987	NUM
ftr-353	2055	21	)	)	PUNCT
ftr-353	2055	22	.	.	PUNCT
ftr-353	2055	23	)	)	PUNCT
ftr-353	2056	1	9	9	X
ftr-353	2056	2	.	.	X
ftr-353	2057	1	a	a	DET
ftr-353	2057	2	notice	notice	NOUN
ftr-353	2057	3	of	of	ADP
ftr-353	2057	4	deficiency	deficiency	NOUN
ftr-353	2057	5	relating	relate	VERB
ftr-353	2057	6	to	to	ADP
ftr-353	2057	7	partner	partner	NOUN
ftr-353	2057	8	-	-	PUNCT
ftr-353	2057	9	level	level	NOUN
ftr-353	2057	10	loss	loss	NOUN
ftr-353	2057	11	limitation	limitation	NOUN
ftr-353	2057	12	rules	rule	NOUN
ftr-353	2057	13	need	need	AUX
ftr-353	2057	14	not	not	PART
ftr-353	2057	15	wait	wait	VERB
ftr-353	2057	16	for	for	ADP
ftr-353	2057	17	a	a	DET
ftr-353	2057	18	fpaa	fpaa	NOUN
ftr-353	2057	19	.	.	PUNCT
ftr-353	2058	1	meruelo	meruelo	PROPN
ftr-353	2058	2	v.	v.	PROPN
ftr-353	2058	3	commissioner	commissioner	PROPN
ftr-353	2058	4	,	,	PUNCT
ftr-353	2058	5	132	132	NUM
ftr-353	2058	6	t.c	t.c	PROPN
ftr-353	2058	7	.	.	PUNCT
ftr-353	2059	1	no	no	INTJ
ftr-353	2059	2	.	.	NOUN
ftr-353	2059	3	18	18	NUM
ftr-353	2059	4	(	(	PUNCT
ftr-353	2059	5	6/9/09	6/9/09	NUM
ftr-353	2059	6	)	)	PUNCT
ftr-353	2059	7	.	.	PUNCT
ftr-353	2060	1	judge	judge	PROPN
ftr-353	2060	2	vasquez	vasquez	PROPN
ftr-353	2060	3	held	hold	VERB
ftr-353	2060	4	that	that	SCONJ
ftr-353	2060	5	the	the	DET
ftr-353	2060	6	application	application	NOUN
ftr-353	2060	7	to	to	ADP
ftr-353	2060	8	a	a	DET
ftr-353	2060	9	partner	partner	NOUN
ftr-353	2060	10	of	of	ADP
ftr-353	2060	11	the	the	DET
ftr-353	2060	12	loss	loss	NOUN
ftr-353	2060	13	limitation	limitation	NOUN
ftr-353	2060	14	rules	rule	NOUN
ftr-353	2060	15	of	of	ADP
ftr-353	2060	16	§	§	PROPN
ftr-353	2060	17	§	§	PROPN
ftr-353	2060	18	704(d	704(d	PROPN
ftr-353	2060	19	)	)	PUNCT
ftr-353	2060	20	and	and	CCONJ
ftr-353	2060	21	465	465	NUM
ftr-353	2060	22	are	be	AUX
ftr-353	2060	23	affected	affect	VERB
ftr-353	2060	24	items	item	NOUN
ftr-353	2060	25	that	that	PRON
ftr-353	2060	26	require	require	VERB
ftr-353	2060	27	a	a	DET
ftr-353	2060	28	partner	partner	NOUN
ftr-353	2060	29	-	-	PUNCT
ftr-353	2060	30	level	level	NOUN
ftr-353	2060	31	determination	determination	NOUN
ftr-353	2060	32	.	.	PUNCT
ftr-353	2061	1	a	a	DET
ftr-353	2061	2	notice	notice	NOUN
ftr-353	2061	3	of	of	ADP
ftr-353	2061	4	deficiency	deficiency	NOUN
ftr-353	2061	5	to	to	ADP
ftr-353	2061	6	a	a	DET
ftr-353	2061	7	partner	partner	NOUN
ftr-353	2061	8	based	base	VERB
ftr-353	2061	9	on	on	ADP
ftr-353	2061	10	the	the	DET
ftr-353	2061	11	application	application	NOUN
ftr-353	2061	12	of	of	ADP
ftr-353	2061	13	the	the	DET
ftr-353	2061	14	loss	loss	NOUN
ftr-353	2061	15	limitation	limitation	NOUN
ftr-353	2061	16	rules	rule	NOUN
ftr-353	2061	17	of	of	ADP
ftr-353	2061	18	§	§	PROPN
ftr-353	2061	19	§	§	PROPN
ftr-353	2061	20	704(d	704(d	PROPN
ftr-353	2061	21	)	)	PUNCT
ftr-353	2061	22	and	and	CCONJ
ftr-353	2061	23	465	465	NUM
ftr-353	2061	24	was	be	AUX
ftr-353	2061	25	not	not	PART
ftr-353	2061	26	issued	issue	VERB
ftr-353	2061	27	prematurely	prematurely	ADV
ftr-353	2061	28	and	and	CCONJ
ftr-353	2061	29	was	be	AUX
ftr-353	2061	30	valid	valid	ADJ
ftr-353	2061	31	,	,	PUNCT
ftr-353	2061	32	even	even	ADV
ftr-353	2061	33	though	though	SCONJ
ftr-353	2061	34	irs	irs	PROPN
ftr-353	2061	35	had	have	AUX
ftr-353	2061	36	neither	neither	CCONJ
ftr-353	2061	37	issued	issue	VERB
ftr-353	2061	38	a	a	DET
ftr-353	2061	39	notice	notice	NOUN
ftr-353	2061	40	of	of	ADP
ftr-353	2061	41	final	final	ADJ
ftr-353	2061	42	partnership	partnership	NOUN
ftr-353	2061	43	administrative	administrative	ADJ
ftr-353	2061	44	adjustment	adjustment	NOUN
ftr-353	2061	45	for	for	ADP
ftr-353	2061	46	the	the	DET
ftr-353	2061	47	partnership	partnership	NOUN
ftr-353	2061	48	nor	nor	CCONJ
ftr-353	2061	49	accepted	accept	VERB
ftr-353	2061	50	the	the	DET
ftr-353	2061	51	partnership	partnership	NOUN
ftr-353	2061	52	’s	’s	PART
ftr-353	2061	53	return	return	NOUN
ftr-353	2061	54	as	as	SCONJ
ftr-353	2061	55	filed	file	VERB
ftr-353	2061	56	for	for	ADP
ftr-353	2061	57	the	the	DET
ftr-353	2061	58	year	year	NOUN
ftr-353	2061	59	.	.	PUNCT
ftr-353	2062	1	the	the	DET
ftr-353	2062	2	tax	tax	NOUN
ftr-353	2062	3	court	court	NOUN
ftr-353	2062	4	had	have	VERB
ftr-353	2062	5	jurisdiction	jurisdiction	NOUN
ftr-353	2062	6	over	over	ADP
ftr-353	2062	7	the	the	DET
ftr-353	2062	8	petition	petition	NOUN
ftr-353	2062	9	.	.	PUNCT
ftr-353	2063	1	(	(	PUNCT
ftr-353	2063	2	a	a	X
ftr-353	2063	3	)	)	PUNCT
ftr-353	2063	4	but	but	CCONJ
ftr-353	2063	5	a	a	DET
ftr-353	2063	6	notice	notice	NOUN
ftr-353	2063	7	of	of	ADP
ftr-353	2063	8	deficiency	deficiency	NOUN
ftr-353	2063	9	is	be	AUX
ftr-353	2063	10	not	not	PART
ftr-353	2063	11	proper	proper	ADJ
ftr-353	2063	12	while	while	SCONJ
ftr-353	2063	13	the	the	DET
ftr-353	2063	14	partnership	partnership	NOUN
ftr-353	2063	15	case	case	NOUN
ftr-353	2063	16	is	be	AUX
ftr-353	2063	17	still	still	ADV
ftr-353	2063	18	pending	pende	VERB
ftr-353	2063	19	.	.	PUNCT
ftr-353	2064	1	bausch	bausch	PROPN
ftr-353	2064	2	&	&	CCONJ
ftr-353	2064	3	lomb	lomb	PROPN
ftr-353	2064	4	inc	inc	PROPN
ftr-353	2064	5	.	.	PROPN
ftr-353	2065	1	v.	v.	PROPN
ftr-353	2065	2	commissioner	commissioner	PROPN
ftr-353	2065	3	,	,	PUNCT
ftr-353	2065	4	t.c	t.c	PROPN
ftr-353	2065	5	.	.	PROPN
ftr-353	2065	6	memo	memo	NOUN
ftr-353	2065	7	.	.	PUNCT
ftr-353	2066	1	2009	2009	NUM
ftr-353	2066	2	-	-	SYM
ftr-353	2066	3	112	112	NUM
ftr-353	2066	4	(	(	PUNCT
ftr-353	2066	5	5/21/09	5/21/09	NUM
ftr-353	2066	6	)	)	PUNCT
ftr-353	2066	7	.	.	PUNCT
ftr-353	2067	1	the	the	DET
ftr-353	2067	2	court	court	NOUN
ftr-353	2067	3	(	(	PUNCT
ftr-353	2067	4	judge	judge	NOUN
ftr-353	2067	5	kroupa	kroupa	NOUN
ftr-353	2067	6	)	)	PUNCT
ftr-353	2067	7	granted	grant	VERB
ftr-353	2067	8	a	a	DET
ftr-353	2067	9	motion	motion	NOUN
ftr-353	2067	10	by	by	ADP
ftr-353	2067	11	the	the	DET
ftr-353	2067	12	irs	irs	PROPN
ftr-353	2067	13	to	to	PART
ftr-353	2067	14	dismiss	dismiss	VERB
ftr-353	2067	15	a	a	DET
ftr-353	2067	16	deficiency	deficiency	NOUN
ftr-353	2067	17	notice	notice	NOUN
ftr-353	2067	18	for	for	ADP
ftr-353	2067	19	lack	lack	NOUN
ftr-353	2067	20	of	of	ADP
ftr-353	2067	21	jurisdiction	jurisdiction	NOUN
ftr-353	2067	22	.	.	PUNCT
ftr-353	2068	1	the	the	DET
ftr-353	2068	2	irs	irs	PROPN
ftr-353	2068	3	issued	issue	VERB
ftr-353	2068	4	a	a	DET
ftr-353	2068	5	deficiency	deficiency	NOUN
ftr-353	2068	6	notice	notice	NOUN
ftr-353	2068	7	to	to	ADP
ftr-353	2068	8	the	the	DET
ftr-353	2068	9	parent	parent	NOUN
ftr-353	2068	10	of	of	ADP
ftr-353	2068	11	an	an	DET
ftr-353	2068	12	affiliated	affiliated	ADJ
ftr-353	2068	13	group	group	NOUN
ftr-353	2068	14	disallowing	disallow	VERB
ftr-353	2068	15	losses	loss	NOUN
ftr-353	2068	16	claimed	claim	VERB
ftr-353	2068	17	from	from	ADP
ftr-353	2068	18	a	a	DET
ftr-353	2068	19	limited	limited	ADJ
ftr-353	2068	20	partnership	partnership	NOUN
ftr-353	2068	21	investment	investment	NOUN
ftr-353	2068	22	and	and	CCONJ
ftr-353	2068	23	imposing	impose	VERB
ftr-353	2068	24	accuracy	accuracy	NOUN
ftr-353	2068	25	related	relate	VERB
ftr-353	2068	26	penalties	penalty	NOUN
ftr-353	2068	27	.	.	PUNCT
ftr-353	2069	1	the	the	DET
ftr-353	2069	2	deficiencies	deficiency	NOUN
ftr-353	2069	3	arose	arise	VERB
ftr-353	2069	4	from	from	ADP
ftr-353	2069	5	partnership	partnership	NOUN
ftr-353	2069	6	items	item	NOUN
ftr-353	2069	7	and	and	CCONJ
ftr-353	2069	8	affected	affect	VERB
ftr-353	2069	9	items	item	NOUN
ftr-353	2069	10	reflected	reflect	VERB
ftr-353	2069	11	in	in	ADP
ftr-353	2069	12	a	a	DET
ftr-353	2069	13	fpaa	fpaa	NOUN
ftr-353	2069	14	in	in	ADP
ftr-353	2069	15	a	a	DET
ftr-353	2069	16	partnership	partnership	NOUN
ftr-353	2069	17	level	level	NOUN
ftr-353	2069	18	proceeding	proceeding	NOUN
ftr-353	2069	19	that	that	PRON
ftr-353	2069	20	was	be	AUX
ftr-353	2069	21	not	not	PART
ftr-353	2069	22	yet	yet	ADV
ftr-353	2069	23	concluded	conclude	VERB
ftr-353	2069	24	.	.	PUNCT
ftr-353	2070	1	the	the	DET
ftr-353	2070	2	court	court	NOUN
ftr-353	2070	3	rejected	reject	VERB
ftr-353	2070	4	the	the	DET
ftr-353	2070	5	taxpayer	taxpayer	NOUN
ftr-353	2070	6	’s	’s	PART
ftr-353	2070	7	argument	argument	NOUN
ftr-353	2070	8	that	that	SCONJ
ftr-353	2070	9	its	its	PRON
ftr-353	2070	10	basis	basis	NOUN
ftr-353	2070	11	in	in	ADP
ftr-353	2070	12	the	the	DET
ftr-353	2070	13	partnership	partnership	NOUN
ftr-353	2070	14	must	must	AUX
ftr-353	2070	15	be	be	AUX
ftr-353	2070	16	determined	determine	VERB
ftr-353	2070	17	in	in	ADP
ftr-353	2070	18	the	the	DET
ftr-353	2070	19	year	year	NOUN
ftr-353	2070	20	of	of	ADP
ftr-353	2070	21	a	a	DET
ftr-353	2070	22	contribution	contribution	NOUN
ftr-353	2070	23	of	of	ADP
ftr-353	2070	24	a	a	DET
ftr-353	2070	25	note	note	NOUN
ftr-353	2070	26	to	to	ADP
ftr-353	2070	27	the	the	DET
ftr-353	2070	28	partnership	partnership	NOUN
ftr-353	2070	29	,	,	PUNCT
ftr-353	2070	30	which	which	PRON
ftr-353	2070	31	is	be	AUX
ftr-353	2070	32	not	not	PART
ftr-353	2070	33	the	the	DET
ftr-353	2070	34	year	year	NOUN
ftr-353	2070	35	at	at	ADP
ftr-353	2070	36	issue	issue	NOUN
ftr-353	2070	37	in	in	ADP
ftr-353	2070	38	the	the	DET
ftr-353	2070	39	181	181	NUM
ftr-353	2070	40	florida	florida	PROPN
ftr-353	2070	41	tax	tax	NOUN
ftr-353	2070	42	review	review	NOUN
ftr-353	2070	43	[	[	X
ftr-353	2070	44	vol	vol	NOUN
ftr-353	2070	45	.	.	PUNCT
ftr-353	2071	1	10	10	NUM
ftr-353	2071	2	:	:	PUNCT
ftr-353	2071	3	si	si	PROPN
ftr-353	2071	4	fpaa	fpaa	NOUN
ftr-353	2071	5	,	,	PUNCT
ftr-353	2071	6	and	and	CCONJ
ftr-353	2071	7	therefore	therefore	ADV
ftr-353	2071	8	the	the	DET
ftr-353	2071	9	basis	basis	NOUN
ftr-353	2071	10	is	be	AUX
ftr-353	2071	11	not	not	PART
ftr-353	2071	12	a	a	DET
ftr-353	2071	13	partnership	partnership	NOUN
ftr-353	2071	14	item	item	NOUN
ftr-353	2071	15	or	or	CCONJ
ftr-353	2071	16	affected	affect	VERB
ftr-353	2071	17	item	item	NOUN
ftr-353	2071	18	in	in	ADP
ftr-353	2071	19	the	the	DET
ftr-353	2071	20	year	year	NOUN
ftr-353	2071	21	subject	subject	NOUN
ftr-353	2071	22	to	to	ADP
ftr-353	2071	23	the	the	DET
ftr-353	2071	24	partnership	partnership	NOUN
ftr-353	2071	25	proceeding	proceeding	NOUN
ftr-353	2071	26	.	.	PUNCT
ftr-353	2072	1	the	the	DET
ftr-353	2072	2	court	court	NOUN
ftr-353	2072	3	concluded	conclude	VERB
ftr-353	2072	4	that	that	SCONJ
ftr-353	2072	5	the	the	DET
ftr-353	2072	6	partner	partner	NOUN
ftr-353	2072	7	’s	’s	PART
ftr-353	2072	8	basis	basis	NOUN
ftr-353	2072	9	in	in	ADP
ftr-353	2072	10	contributed	contributed	ADJ
ftr-353	2072	11	property	property	NOUN
ftr-353	2072	12	is	be	AUX
ftr-353	2072	13	a	a	DET
ftr-353	2072	14	partnership	partnership	NOUN
ftr-353	2072	15	item	item	NOUN
ftr-353	2072	16	subject	subject	ADJ
ftr-353	2072	17	to	to	ADP
ftr-353	2072	18	determination	determination	NOUN
ftr-353	2072	19	in	in	ADP
ftr-353	2072	20	the	the	DET
ftr-353	2072	21	partnership	partnership	NOUN
ftr-353	2072	22	proceeding	proceeding	NOUN
ftr-353	2072	23	.	.	PUNCT
ftr-353	2073	1	10	10	X
ftr-353	2073	2	.	.	PUNCT
ftr-353	2074	1	the	the	DET
ftr-353	2074	2	assessment	assessment	NOUN
ftr-353	2074	3	of	of	ADP
ftr-353	2074	4	a	a	DET
ftr-353	2074	5	deficiency	deficiency	NOUN
ftr-353	2074	6	does	do	AUX
ftr-353	2074	7	n’t	not	PART
ftr-353	2074	8	have	have	VERB
ftr-353	2074	9	to	to	PART
ftr-353	2074	10	be	be	AUX
ftr-353	2074	11	on	on	ADP
ftr-353	2074	12	the	the	DET
ftr-353	2074	13	computer	computer	NOUN
ftr-353	2074	14	tape	tape	NOUN
ftr-353	2074	15	if	if	SCONJ
ftr-353	2074	16	it	it	PRON
ftr-353	2074	17	’s	’s	AUX
ftr-353	2074	18	manually	manually	ADV
ftr-353	2074	19	processed	process	VERB
ftr-353	2074	20	.	.	PUNCT
ftr-353	2075	1	williams	williams	PROPN
ftr-353	2075	2	v.	v.	PROPN
ftr-353	2075	3	commissioner	commissioner	PROPN
ftr-353	2075	4	,	,	PUNCT
ftr-353	2075	5	t.c	t.c	PROPN
ftr-353	2075	6	.	.	PROPN
ftr-353	2075	7	memo	memo	NOUN
ftr-353	2075	8	.	.	PUNCT
ftr-353	2076	1	2009	2009	NUM
ftr-353	2076	2	-	-	SYM
ftr-353	2076	3	158	158	NUM
ftr-353	2076	4	(	(	PUNCT
ftr-353	2076	5	6/30/09	6/30/09	NUM
ftr-353	2076	6	)	)	PUNCT
ftr-353	2076	7	.	.	PUNCT
ftr-353	2077	1	the	the	DET
ftr-353	2077	2	statute	statute	NOUN
ftr-353	2077	3	of	of	ADP
ftr-353	2077	4	limitations	limitation	NOUN
ftr-353	2077	5	under	under	ADP
ftr-353	2077	6	§	§	PROPN
ftr-353	2077	7	6229(a	6229(a	NOUN
ftr-353	2077	8	)	)	PUNCT
ftr-353	2077	9	for	for	ADP
ftr-353	2077	10	assessment	assessment	NOUN
ftr-353	2077	11	of	of	ADP
ftr-353	2077	12	a	a	DET
ftr-353	2077	13	deficiency	deficiency	NOUN
ftr-353	2077	14	attributable	attributable	ADJ
ftr-353	2077	15	to	to	ADP
ftr-353	2077	16	a	a	DET
ftr-353	2077	17	partnership	partnership	NOUN
ftr-353	2077	18	item	item	NOUN
ftr-353	2077	19	or	or	CCONJ
ftr-353	2077	20	an	an	DET
ftr-353	2077	21	affected	affect	VERB
ftr-353	2077	22	item	item	NOUN
ftr-353	2077	23	is	be	AUX
ftr-353	2077	24	three	three	NUM
ftr-353	2077	25	years	year	NOUN
ftr-353	2077	26	after	after	ADP
ftr-353	2077	27	the	the	DET
ftr-353	2077	28	later	later	NOUN
ftr-353	2077	29	of	of	ADP
ftr-353	2077	30	the	the	DET
ftr-353	2077	31	date	date	NOUN
ftr-353	2077	32	on	on	ADP
ftr-353	2077	33	which	which	PRON
ftr-353	2077	34	a	a	DET
ftr-353	2077	35	partnership	partnership	NOUN
ftr-353	2077	36	return	return	NOUN
ftr-353	2077	37	is	be	AUX
ftr-353	2077	38	filed	file	VERB
ftr-353	2077	39	,	,	PUNCT
ftr-353	2077	40	the	the	DET
ftr-353	2077	41	last	last	ADJ
ftr-353	2077	42	day	day	NOUN
ftr-353	2077	43	for	for	ADP
ftr-353	2077	44	filing	file	VERB
ftr-353	2077	45	the	the	DET
ftr-353	2077	46	partnership	partnership	NOUN
ftr-353	2077	47	return	return	VERB
ftr-353	2077	48	.	.	PUNCT
ftr-353	2078	1	if	if	SCONJ
ftr-353	2078	2	an	an	DET
ftr-353	2078	3	fpaa	fpaa	NOUN
ftr-353	2078	4	is	be	AUX
ftr-353	2078	5	mailed	mail	VERB
ftr-353	2078	6	to	to	ADP
ftr-353	2078	7	the	the	DET
ftr-353	2078	8	tax	tax	NOUN
ftr-353	2078	9	matters	matter	NOUN
ftr-353	2078	10	partner	partner	VERB
ftr-353	2078	11	the	the	DET
ftr-353	2078	12	limitations	limitation	NOUN
ftr-353	2078	13	period	period	NOUN
ftr-353	2078	14	is	be	AUX
ftr-353	2078	15	suspended	suspend	VERB
ftr-353	2078	16	for	for	ADP
ftr-353	2078	17	the	the	DET
ftr-353	2078	18	time	time	NOUN
ftr-353	2078	19	in	in	ADP
ftr-353	2078	20	which	which	PRON
ftr-353	2078	21	a	a	DET
ftr-353	2078	22	court	court	NOUN
ftr-353	2078	23	action	action	NOUN
ftr-353	2078	24	may	may	AUX
ftr-353	2078	25	be	be	AUX
ftr-353	2078	26	brought	bring	VERB
ftr-353	2078	27	,	,	PUNCT
ftr-353	2078	28	or	or	CCONJ
ftr-353	2078	29	if	if	SCONJ
ftr-353	2078	30	a	a	DET
ftr-353	2078	31	court	court	NOUN
ftr-353	2078	32	action	action	NOUN
ftr-353	2078	33	is	be	AUX
ftr-353	2078	34	brought	bring	VERB
ftr-353	2078	35	,	,	PUNCT
ftr-353	2078	36	until	until	SCONJ
ftr-353	2078	37	the	the	DET
ftr-353	2078	38	court	court	NOUN
ftr-353	2078	39	action	action	NOUN
ftr-353	2078	40	becomes	become	VERB
ftr-353	2078	41	final	final	ADJ
ftr-353	2078	42	plus	plus	CCONJ
ftr-353	2078	43	one	one	NUM
ftr-353	2078	44	year	year	NOUN
ftr-353	2078	45	thereafter	thereafter	ADV
ftr-353	2078	46	.	.	PUNCT
ftr-353	2079	1	the	the	DET
ftr-353	2079	2	taxpayer	taxpayer	NOUN
ftr-353	2079	3	asserted	assert	VERB
ftr-353	2079	4	that	that	PRON
ftr-353	2079	5	assessment	assessment	NOUN
ftr-353	2079	6	statute	statute	NOUN
ftr-353	2079	7	expiration	expiration	NOUN
ftr-353	2079	8	dates	date	NOUN
ftr-353	2079	9	(	(	PUNCT
ftr-353	2079	10	ased	ase	VERB
ftr-353	2079	11	)	)	PUNCT
ftr-353	2079	12	had	have	AUX
ftr-353	2079	13	expired	expire	VERB
ftr-353	2079	14	and	and	CCONJ
ftr-353	2079	15	that	that	SCONJ
ftr-353	2079	16	the	the	DET
ftr-353	2079	17	computerized	computerized	ADJ
ftr-353	2079	18	account	account	NOUN
ftr-353	2079	19	transcripts	transcript	NOUN
ftr-353	2079	20	did	do	AUX
ftr-353	2079	21	not	not	PART
ftr-353	2079	22	indicate	indicate	VERB
ftr-353	2079	23	the	the	DET
ftr-353	2079	24	assessment	assessment	NOUN
ftr-353	2079	25	until	until	ADP
ftr-353	2079	26	after	after	ADP
ftr-353	2079	27	the	the	DET
ftr-353	2079	28	ased	ase	VERB
ftr-353	2079	29	.	.	PUNCT
ftr-353	2080	1	the	the	DET
ftr-353	2080	2	court	court	NOUN
ftr-353	2080	3	(	(	PUNCT
ftr-353	2080	4	judge	judge	PROPN
ftr-353	2080	5	cohen	cohen	PROPN
ftr-353	2080	6	)	)	PUNCT
ftr-353	2080	7	concluded	conclude	VERB
ftr-353	2080	8	that	that	SCONJ
ftr-353	2080	9	testimony	testimony	NOUN
ftr-353	2080	10	from	from	ADP
ftr-353	2080	11	irs	irs	PROPN
ftr-353	2080	12	personnel	personnel	NOUN
ftr-353	2080	13	was	be	AUX
ftr-353	2080	14	credible	credible	ADJ
ftr-353	2080	15	to	to	PART
ftr-353	2080	16	establish	establish	VERB
ftr-353	2080	17	that	that	SCONJ
ftr-353	2080	18	the	the	DET
ftr-353	2080	19	assessments	assessment	NOUN
ftr-353	2080	20	were	be	AUX
ftr-353	2080	21	issued	issue	VERB
ftr-353	2080	22	manually	manually	ADV
ftr-353	2080	23	and	and	CCONJ
ftr-353	2080	24	that	that	SCONJ
ftr-353	2080	25	the	the	DET
ftr-353	2080	26	computer	computer	NOUN
ftr-353	2080	27	coding	coding	NOUN
ftr-353	2080	28	lagged	lag	VERB
ftr-353	2080	29	the	the	DET
ftr-353	2080	30	actual	actual	ADJ
ftr-353	2080	31	issue	issue	NOUN
ftr-353	2080	32	of	of	ADP
ftr-353	2080	33	the	the	DET
ftr-353	2080	34	assessment	assessment	NOUN
ftr-353	2080	35	.	.	PUNCT
ftr-353	2081	1	in	in	ADP
ftr-353	2081	2	addition	addition	NOUN
ftr-353	2081	3	,	,	PUNCT
ftr-353	2081	4	since	since	SCONJ
ftr-353	2081	5	the	the	DET
ftr-353	2081	6	assessment	assessment	NOUN
ftr-353	2081	7	was	be	AUX
ftr-353	2081	8	dated	date	VERB
ftr-353	2081	9	by	by	ADP
ftr-353	2081	10	august	august	PROPN
ftr-353	2081	11	15	15	NUM
ftr-353	2081	12	,	,	PUNCT
ftr-353	2081	13	within	within	ADP
ftr-353	2081	14	the	the	DET
ftr-353	2081	15	aesd	aesd	NOUN
ftr-353	2081	16	,	,	PUNCT
ftr-353	2081	17	the	the	DET
ftr-353	2081	18	fact	fact	NOUN
ftr-353	2081	19	that	that	SCONJ
ftr-353	2081	20	the	the	DET
ftr-353	2081	21	notice	notice	NOUN
ftr-353	2081	22	of	of	ADP
ftr-353	2081	23	assessment	assessment	NOUN
ftr-353	2081	24	was	be	AUX
ftr-353	2081	25	only	only	ADV
ftr-353	2081	26	postmarked	postmark	VERB
ftr-353	2081	27	on	on	ADP
ftr-353	2081	28	august	august	PROPN
ftr-353	2081	29	21	21	NUM
ftr-353	2081	30	(	(	PUNCT
ftr-353	2081	31	after	after	ADP
ftr-353	2081	32	the	the	DET
ftr-353	2081	33	aesd	aesd	NOUN
ftr-353	2081	34	)	)	PUNCT
ftr-353	2081	35	did	do	AUX
ftr-353	2081	36	not	not	PART
ftr-353	2081	37	invalidate	invalidate	VERB
ftr-353	2081	38	the	the	DET
ftr-353	2081	39	assessment	assessment	NOUN
ftr-353	2081	40	.	.	PUNCT
ftr-353	2082	1	11	11	NUM
ftr-353	2082	2	.	.	X
ftr-353	2082	3	reasonable	reasonable	ADJ
ftr-353	2082	4	cause	cause	VERB
ftr-353	2082	5	defense	defense	NOUN
ftr-353	2082	6	to	to	ADP
ftr-353	2082	7	the	the	DET
ftr-353	2082	8	gross	gross	ADJ
ftr-353	2082	9	valuation	valuation	NOUN
ftr-353	2082	10	misstatement	misstatement	NOUN
ftr-353	2082	11	penalty	penalty	NOUN
ftr-353	2082	12	is	be	AUX
ftr-353	2082	13	not	not	PART
ftr-353	2082	14	a	a	DET
ftr-353	2082	15	partnership	partnership	NOUN
ftr-353	2082	16	item	item	NOUN
ftr-353	2082	17	,	,	PUNCT
ftr-353	2082	18	and	and	CCONJ
ftr-353	2082	19	by	by	ADP
ftr-353	2082	20	the	the	DET
ftr-353	2082	21	way	way	NOUN
ftr-353	2082	22	,	,	PUNCT
ftr-353	2082	23	son	son	NOUN
ftr-353	2082	24	-	-	PUNCT
ftr-353	2082	25	ofboss	ofboss	PROPN
ftr-353	2082	26	transactions	transaction	NOUN
ftr-353	2082	27	lack	lack	VERB
ftr-353	2082	28	economic	economic	ADJ
ftr-353	2082	29	substance	substance	NOUN
ftr-353	2082	30	as	as	ADP
ftr-353	2082	31	a	a	DET
ftr-353	2082	32	matter	matter	NOUN
ftr-353	2082	33	of	of	ADP
ftr-353	2082	34	law	law	NOUN
ftr-353	2082	35	.	.	PUNCT
ftr-353	2083	1	clearmeadow	clearmeadow	NOUN
ftr-353	2083	2	investments	investment	NOUN
ftr-353	2083	3	,	,	PUNCT
ftr-353	2083	4	llc	llc	PROPN
ftr-353	2083	5	v.	v.	PROPN
ftr-353	2083	6	united	united	PROPN
ftr-353	2083	7	states	states	PROPN
ftr-353	2083	8	,	,	PUNCT
ftr-353	2083	9	87	87	NUM
ftr-353	2083	10	fed	feed	VERB
ftr-353	2083	11	.	.	PUNCT
ftr-353	2084	1	cl	cl	NOUN
ftr-353	2084	2	.	.	PUNCT
ftr-353	2085	1	509	509	NUM
ftr-353	2085	2	(	(	PUNCT
ftr-353	2085	3	6/17/09	6/17/09	NUM
ftr-353	2085	4	)	)	PUNCT
ftr-353	2085	5	.	.	PUNCT
ftr-353	2086	1	granting	grant	VERB
ftr-353	2086	2	summary	summary	NOUN
ftr-353	2086	3	judgment	judgment	NOUN
ftr-353	2086	4	to	to	ADP
ftr-353	2086	5	the	the	DET
ftr-353	2086	6	government	government	NOUN
ftr-353	2086	7	,	,	PUNCT
ftr-353	2086	8	the	the	DET
ftr-353	2086	9	court	court	NOUN
ftr-353	2086	10	held	hold	VERB
ftr-353	2086	11	that	that	SCONJ
ftr-353	2086	12	the	the	DET
ftr-353	2086	13	reasonable	reasonable	ADJ
ftr-353	2086	14	cause	cause	NOUN
ftr-353	2086	15	defense	defense	NOUN
ftr-353	2086	16	of	of	ADP
ftr-353	2086	17	§	§	PROPN
ftr-353	2086	18	6664(c)(1	6664(c)(1	NOUN
ftr-353	2086	19	)	)	PUNCT
ftr-353	2086	20	to	to	ADP
ftr-353	2086	21	§	§	PROPN
ftr-353	2086	22	6662	6662	NUM
ftr-353	2086	23	accuracy	accuracy	NOUN
ftr-353	2086	24	related	related	ADJ
ftr-353	2086	25	and	and	CCONJ
ftr-353	2086	26	substantial	substantial	ADJ
ftr-353	2086	27	misstatement	misstatement	NOUN
ftr-353	2086	28	penalties	penalty	NOUN
ftr-353	2086	29	is	be	AUX
ftr-353	2086	30	a	a	DET
ftr-353	2086	31	partner	partner	NOUN
ftr-353	2086	32	level	level	NOUN
ftr-353	2086	33	defense	defense	NOUN
ftr-353	2086	34	not	not	PART
ftr-353	2086	35	subject	subject	ADJ
ftr-353	2086	36	to	to	ADP
ftr-353	2086	37	the	the	DET
ftr-353	2086	38	federal	federal	ADJ
ftr-353	2086	39	claims	claim	NOUN
ftr-353	2086	40	court	court	PROPN
ftr-353	2086	41	’s	’s	PART
ftr-353	2086	42	jurisdiction	jurisdiction	NOUN
ftr-353	2086	43	in	in	ADP
ftr-353	2086	44	a	a	DET
ftr-353	2086	45	tefra	tefra	PROPN
ftr-353	2086	46	partnership	partnership	NOUN
ftr-353	2086	47	proceeding	proceeding	NOUN
ftr-353	2086	48	.	.	PUNCT
ftr-353	2087	1	the	the	DET
ftr-353	2087	2	court	court	NOUN
ftr-353	2087	3	rejected	reject	VERB
ftr-353	2087	4	the	the	DET
ftr-353	2087	5	taxpayers	taxpayer	NOUN
ftr-353	2087	6	’	'	PUNCT
ftr-353	2087	7	argument	argument	NOUN
ftr-353	2087	8	that	that	SCONJ
ftr-353	2087	9	its	its	PRON
ftr-353	2087	10	jurisdiction	jurisdiction	NOUN
ftr-353	2087	11	to	to	PART
ftr-353	2087	12	consider	consider	VERB
ftr-353	2087	13	partnership	partnership	NOUN
ftr-353	2087	14	level	level	NOUN
ftr-353	2087	15	penalties	penalty	NOUN
ftr-353	2087	16	under	under	ADP
ftr-353	2087	17	§	§	PROPN
ftr-353	2087	18	6662	6662	NUM
ftr-353	2087	19	empowers	empower	VERB
ftr-353	2087	20	the	the	DET
ftr-353	2087	21	court	court	NOUN
ftr-353	2087	22	to	to	PART
ftr-353	2087	23	address	address	VERB
ftr-353	2087	24	reasonable	reasonable	ADJ
ftr-353	2087	25	cause	cause	NOUN
ftr-353	2087	26	defenses	defense	NOUN
ftr-353	2087	27	asserted	assert	VERB
ftr-353	2087	28	by	by	ADP
ftr-353	2087	29	a	a	DET
ftr-353	2087	30	partner	partner	NOUN
ftr-353	2087	31	.	.	PUNCT
ftr-353	2088	1	notwithstanding	notwithstanding	ADP
ftr-353	2088	2	contrary	contrary	ADJ
ftr-353	2088	3	language	language	NOUN
ftr-353	2088	4	in	in	ADP
ftr-353	2088	5	klamath	klamath	NOUN
ftr-353	2088	6	strategic	strategic	PROPN
ftr-353	2088	7	investment	investment	NOUN
ftr-353	2088	8	fund	fund	NOUN
ftr-353	2088	9	ex	ex	X
ftr-353	2088	10	rel	rel	PROPN
ftr-353	2088	11	.	.	PUNCT
ftr-353	2088	12	st	st	PROPN
ftr-353	2088	13	.	.	PROPN
ftr-353	2088	14	croix	croix	PROPN
ftr-353	2088	15	ventures	ventures	PROPN
ftr-353	2088	16	v.	v.	PROPN
ftr-353	2088	17	united	united	PROPN
ftr-353	2088	18	states	states	PROPN
ftr-353	2088	19	,	,	PUNCT
ftr-353	2088	20	103	103	NUM
ftr-353	2088	21	a.f.t.r	a.f.t.r	PROPN
ftr-353	2088	22	.	.	PUNCT
ftr-353	2088	23	2d	2d	NOUN
ftr-353	2088	24	2009	2009	NUM
ftr-353	2088	25	-	-	SYM
ftr-353	2088	26	2220	2220	NUM
ftr-353	2088	27	(	(	PUNCT
ftr-353	2088	28	5th	5th	ADJ
ftr-353	2088	29	cir	cir	NOUN
ftr-353	2088	30	.	.	PUNCT
ftr-353	2089	1	5/19/09	5/19/09	NUM
ftr-353	2089	2	)	)	PUNCT
ftr-353	2089	3	,	,	PUNCT
ftr-353	2089	4	the	the	DET
ftr-353	2089	5	court	court	NOUN
ftr-353	2089	6	pointed	point	VERB
ftr-353	2089	7	out	out	ADP
ftr-353	2089	8	that	that	SCONJ
ftr-353	2089	9	reg	reg	NOUN
ftr-353	2089	10	.	.	PUNCT
ftr-353	2090	1	§	§	PROPN
ftr-353	2090	2	301.6221	301.6221	NUM
ftr-353	2090	3	-	-	SYM
ftr-353	2090	4	1(d	1(d	NUM
ftr-353	2090	5	)	)	PUNCT
ftr-353	2090	6	and	and	CCONJ
ftr-353	2090	7	temp	temp	NOUN
ftr-353	2090	8	.	.	PUNCT
ftr-353	2091	1	reg	reg	NOUN
ftr-353	2091	2	.	.	PUNCT
ftr-353	2092	1	§	§	PROPN
ftr-353	2092	2	301.6221	301.6221	NUM
ftr-353	2092	3	-	-	SYM
ftr-353	2092	4	1t(c)-(d	1t(c)-(d	NUM
ftr-353	2092	5	)	)	PUNCT
ftr-353	2092	6	specifically	specifically	ADV
ftr-353	2092	7	describe	describe	VERB
ftr-353	2092	8	the	the	DET
ftr-353	2092	9	reasonable	reasonable	ADJ
ftr-353	2092	10	cause	cause	NOUN
ftr-353	2092	11	defense	defense	NOUN
ftr-353	2092	12	as	as	ADP
ftr-353	2092	13	a	a	DET
ftr-353	2092	14	partner	partner	NOUN
ftr-353	2092	15	level	level	NOUN
ftr-353	2092	16	defense	defense	NOUN
ftr-353	2092	17	that	that	PRON
ftr-353	2092	18	may	may	AUX
ftr-353	2092	19	not	not	PART
ftr-353	2092	20	be	be	AUX
ftr-353	2092	21	asserted	assert	VERB
ftr-353	2092	22	in	in	ADP
ftr-353	2092	23	a	a	DET
ftr-353	2092	24	partnership	partnership	NOUN
ftr-353	2092	25	proceeding	proceeding	NOUN
ftr-353	2092	26	.	.	PUNCT
ftr-353	2093	1	the	the	DET
ftr-353	2093	2	court	court	NOUN
ftr-353	2093	3	also	also	ADV
ftr-353	2093	4	rejected	reject	VERB
ftr-353	2093	5	the	the	DET
ftr-353	2093	6	taxpayer	taxpayer	NOUN
ftr-353	2093	7	’s	’s	PART
ftr-353	2093	8	argument	argument	NOUN
ftr-353	2093	9	that	that	SCONJ
ftr-353	2093	10	although	although	SCONJ
ftr-353	2093	11	reg	reg	NOUN
ftr-353	2093	12	.	.	PUNCT
ftr-353	2094	1	§	§	PROPN
ftr-353	2094	2	1.752	1.752	NUM
ftr-353	2094	3	-	-	SYM
ftr-353	2094	4	6	6	NUM
ftr-353	2094	5	applied	apply	VERB
ftr-353	2094	6	retroactively	retroactively	ADV
ftr-353	2094	7	to	to	PART
ftr-353	2094	8	reduce	reduce	VERB
ftr-353	2094	9	basis	basis	NOUN
ftr-353	2094	10	by	by	ADP
ftr-353	2094	11	the	the	DET
ftr-353	2094	12	amount	amount	NOUN
ftr-353	2094	13	of	of	ADP
ftr-353	2094	14	contingent	contingent	ADJ
ftr-353	2094	15	liability	liability	NOUN
ftr-353	2094	16	in	in	ADP
ftr-353	2094	17	the	the	DET
ftr-353	2094	18	son	son	NOUN
ftr-353	2094	19	-	-	PUNCT
ftr-353	2094	20	of	of	ADP
ftr-353	2094	21	-	-	PUNCT
ftr-353	2094	22	boss	boss	NOUN
ftr-353	2094	23	transaction	transaction	NOUN
ftr-353	2094	24	,	,	PUNCT
ftr-353	2094	25	the	the	DET
ftr-353	2094	26	entity	entity	NOUN
ftr-353	2094	27	used	use	VERB
ftr-353	2094	28	by	by	ADP
ftr-353	2094	29	the	the	DET
ftr-353	2094	30	taxpayers	taxpayer	NOUN
ftr-353	2094	31	was	be	AUX
ftr-353	2094	32	not	not	PART
ftr-353	2094	33	a	a	DET
ftr-353	2094	34	partnership	partnership	NOUN
ftr-353	2094	35	but	but	CCONJ
ftr-353	2094	36	a	a	DET
ftr-353	2094	37	“	"	PUNCT
ftr-353	2094	38	multi	multi	ADJ
ftr-353	2094	39	-	-	ADJ
ftr-353	2094	40	member	member	NOUN
ftr-353	2094	41	disregarded	disregard	VERB
ftr-353	2094	42	entity	entity	NOUN
ftr-353	2094	43	.	.	PUNCT
ftr-353	2094	44	”	"	PUNCT
ftr-353	2095	1	(	(	PUNCT
ftr-353	2095	2	the	the	DET
ftr-353	2095	3	taxpayers	taxpayer	NOUN
ftr-353	2095	4	were	be	AUX
ftr-353	2095	5	fortunate	fortunate	ADJ
ftr-353	2095	6	that	that	SCONJ
ftr-353	2095	7	the	the	DET
ftr-353	2095	8	2010	2010	NUM
ftr-353	2095	9	]	]	PUNCT
ftr-353	2095	10	recent	recent	ADJ
ftr-353	2095	11	developments	development	NOUN
ftr-353	2095	12	in	in	ADP
ftr-353	2095	13	federal	federal	ADJ
ftr-353	2095	14	income	income	NOUN
ftr-353	2095	15	taxation	taxation	NOUN
ftr-353	2095	16	182	182	NUM
ftr-353	2095	17	court	court	NOUN
ftr-353	2095	18	did	do	AUX
ftr-353	2095	19	not	not	PART
ftr-353	2095	20	impose	impose	VERB
ftr-353	2095	21	a	a	DET
ftr-353	2095	22	frivolous	frivolous	ADJ
ftr-353	2095	23	argument	argument	NOUN
ftr-353	2095	24	penalty	penalty	NOUN
ftr-353	2095	25	on	on	ADP
ftr-353	2095	26	this	this	PRON
ftr-353	2095	27	.	.	PUNCT
ftr-353	2095	28	)	)	PUNCT
ftr-353	2096	1	the	the	DET
ftr-353	2096	2	court	court	NOUN
ftr-353	2096	3	imposed	impose	VERB
ftr-353	2096	4	a	a	DET
ftr-353	2096	5	40	40	NUM
ftr-353	2096	6	percent	percent	NOUN
ftr-353	2096	7	§	§	PROPN
ftr-353	2096	8	6662	6662	NUM
ftr-353	2096	9	penalty	penalty	NOUN
ftr-353	2096	10	.	.	PUNCT
ftr-353	2097	1	•	•	NUM
ftr-353	2097	2	the	the	DET
ftr-353	2097	3	taxpayers	taxpayer	NOUN
ftr-353	2097	4	–	–	PUNCT
ftr-353	2097	5	whether	whether	SCONJ
ftr-353	2097	6	providently	providently	ADV
ftr-353	2097	7	or	or	CCONJ
ftr-353	2097	8	not	not	PART
ftr-353	2097	9	–	–	PUNCT
ftr-353	2097	10	conceded	concede	VERB
ftr-353	2097	11	both	both	CCONJ
ftr-353	2097	12	the	the	DET
ftr-353	2097	13	retroactivity	retroactivity	NOUN
ftr-353	2097	14	of	of	ADP
ftr-353	2097	15	reg	reg	NOUN
ftr-353	2097	16	.	.	PUNCT
ftr-353	2098	1	§	§	PROPN
ftr-353	2098	2	1.752	1.752	NUM
ftr-353	2098	3	-	-	SYM
ftr-353	2098	4	6	6	NUM
ftr-353	2098	5	and	and	CCONJ
ftr-353	2098	6	the	the	DET
ftr-353	2098	7	lack	lack	NOUN
ftr-353	2098	8	of	of	ADP
ftr-353	2098	9	economic	economic	ADJ
ftr-353	2098	10	substance	substance	NOUN
ftr-353	2098	11	in	in	ADP
ftr-353	2098	12	their	their	PRON
ftr-353	2098	13	transaction	transaction	NOUN
ftr-353	2098	14	.	.	PUNCT
ftr-353	2099	1	12	12	NUM
ftr-353	2099	2	.	.	X
ftr-353	2099	3	partnership	partnership	NOUN
ftr-353	2099	4	audit	audit	NOUN
ftr-353	2099	5	rules	rule	NOUN
ftr-353	2099	6	extend	extend	VERB
ftr-353	2099	7	the	the	DET
ftr-353	2099	8	statute	statute	NOUN
ftr-353	2099	9	of	of	ADP
ftr-353	2099	10	limitations	limitation	NOUN
ftr-353	2099	11	.	.	PUNCT
ftr-353	2100	1	curr	curr	PROPN
ftr-353	2100	2	-	-	PUNCT
ftr-353	2100	3	spec	spec	PROPN
ftr-353	2100	4	partners	partner	NOUN
ftr-353	2100	5	l.p	l.p	PROPN
ftr-353	2100	6	.	.	PROPN
ftr-353	2101	1	v.	v.	PROPN
ftr-353	2101	2	commissioner	commissioner	PROPN
ftr-353	2101	3	,	,	PUNCT
ftr-353	2101	4	2009	2009	NUM
ftr-353	2101	5	-	-	SYM
ftr-353	2101	6	2	2	NUM
ftr-353	2101	7	u.s.t.c	u.s.t.c	PROPN
ftr-353	2101	8	.	.	PROPN
ftr-353	2101	9	¶50,578	¶50,578	NOUN
ftr-353	2101	10	,	,	PUNCT
ftr-353	2101	11	104	104	NUM
ftr-353	2101	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2101	13	2009	2009	NUM
ftr-353	2101	14	-	-	SYM
ftr-353	2101	15	5249	5249	NUM
ftr-353	2101	16	(	(	PUNCT
ftr-353	2101	17	5th	5th	ADJ
ftr-353	2101	18	cir	cir	NOUN
ftr-353	2101	19	.	.	PUNCT
ftr-353	2102	1	8/11/09	8/11/09	NUM
ftr-353	2102	2	)	)	PUNCT
ftr-353	2102	3	.	.	PUNCT
ftr-353	2103	1	section	section	NOUN
ftr-353	2103	2	6501(a	6501(a	NOUN
ftr-353	2103	3	)	)	PUNCT
ftr-353	2103	4	provides	provide	VERB
ftr-353	2103	5	a	a	DET
ftr-353	2103	6	three	three	NUM
ftr-353	2103	7	-	-	PUNCT
ftr-353	2103	8	year	year	NOUN
ftr-353	2103	9	statute	statute	NOUN
ftr-353	2103	10	of	of	ADP
ftr-353	2103	11	limitations	limitation	NOUN
ftr-353	2103	12	for	for	ADP
ftr-353	2103	13	assessing	assess	VERB
ftr-353	2103	14	tax	tax	NOUN
ftr-353	2103	15	deficiencies	deficiency	NOUN
ftr-353	2103	16	.	.	PUNCT
ftr-353	2104	1	section	section	NOUN
ftr-353	2104	2	6229(a	6229(a	NOUN
ftr-353	2104	3	)	)	PUNCT
ftr-353	2104	4	provides	provide	VERB
ftr-353	2104	5	that	that	SCONJ
ftr-353	2104	6	the	the	DET
ftr-353	2104	7	period	period	NOUN
ftr-353	2104	8	for	for	ADP
ftr-353	2104	9	assessing	assess	VERB
ftr-353	2104	10	a	a	DET
ftr-353	2104	11	deficiency	deficiency	NOUN
ftr-353	2104	12	attributable	attributable	ADJ
ftr-353	2104	13	to	to	ADP
ftr-353	2104	14	a	a	DET
ftr-353	2104	15	partnership	partnership	NOUN
ftr-353	2104	16	item	item	NOUN
ftr-353	2104	17	does	do	AUX
ftr-353	2104	18	not	not	PART
ftr-353	2104	19	expire	expire	VERB
ftr-353	2104	20	until	until	ADP
ftr-353	2104	21	three	three	NUM
ftr-353	2104	22	years	year	NOUN
ftr-353	2104	23	after	after	ADP
ftr-353	2104	24	the	the	DET
ftr-353	2104	25	later	later	NOUN
ftr-353	2104	26	of	of	ADP
ftr-353	2104	27	the	the	DET
ftr-353	2104	28	date	date	NOUN
ftr-353	2104	29	a	a	DET
ftr-353	2104	30	partnership	partnership	NOUN
ftr-353	2104	31	return	return	NOUN
ftr-353	2104	32	or	or	CCONJ
ftr-353	2104	33	the	the	DET
ftr-353	2104	34	due	due	ADJ
ftr-353	2104	35	date	date	NOUN
ftr-353	2104	36	for	for	ADP
ftr-353	2104	37	the	the	DET
ftr-353	2104	38	partnership	partnership	NOUN
ftr-353	2104	39	return	return	NOUN
ftr-353	2104	40	.	.	PUNCT
ftr-353	2105	1	the	the	DET
ftr-353	2105	2	irs	irs	PROPN
ftr-353	2105	3	issued	issue	VERB
ftr-353	2105	4	an	an	DET
ftr-353	2105	5	fpaa	fpaa	NOUN
ftr-353	2105	6	disallowing	disallow	VERB
ftr-353	2105	7	claimed	claim	VERB
ftr-353	2105	8	partnership	partnership	NOUN
ftr-353	2105	9	losses	loss	NOUN
ftr-353	2105	10	four	four	NUM
ftr-353	2105	11	years	year	NOUN
ftr-353	2105	12	after	after	SCONJ
ftr-353	2105	13	the	the	DET
ftr-353	2105	14	partnership	partnership	NOUN
ftr-353	2105	15	return	return	NOUN
ftr-353	2105	16	was	be	AUX
ftr-353	2105	17	filed	file	VERB
ftr-353	2105	18	,	,	PUNCT
ftr-353	2105	19	and	and	CCONJ
ftr-353	2105	20	assessed	assess	VERB
ftr-353	2105	21	deficiencies	deficiency	NOUN
ftr-353	2105	22	against	against	ADP
ftr-353	2105	23	the	the	DET
ftr-353	2105	24	partners	partner	NOUN
ftr-353	2105	25	for	for	ADP
ftr-353	2105	26	years	year	NOUN
ftr-353	2105	27	into	into	ADP
ftr-353	2105	28	which	which	PRON
ftr-353	2105	29	the	the	DET
ftr-353	2105	30	losses	loss	NOUN
ftr-353	2105	31	were	be	AUX
ftr-353	2105	32	carried	carry	VERB
ftr-353	2105	33	forward	forward	ADV
ftr-353	2105	34	.	.	PUNCT
ftr-353	2106	1	the	the	DET
ftr-353	2106	2	assessment	assessment	NOUN
ftr-353	2106	3	to	to	ADP
ftr-353	2106	4	individual	individual	ADJ
ftr-353	2106	5	losses	loss	NOUN
ftr-353	2106	6	disallowing	disallow	VERB
ftr-353	2106	7	the	the	DET
ftr-353	2106	8	loss	loss	NOUN
ftr-353	2106	9	carryforwards	carryforward	NOUN
ftr-353	2106	10	were	be	AUX
ftr-353	2106	11	within	within	ADP
ftr-353	2106	12	the	the	DET
ftr-353	2106	13	threeyear	threeyear	NOUN
ftr-353	2106	14	statute	statute	NOUN
ftr-353	2106	15	of	of	ADP
ftr-353	2106	16	limitations	limitation	NOUN
ftr-353	2106	17	applicable	applicable	ADJ
ftr-353	2106	18	to	to	ADP
ftr-353	2106	19	the	the	DET
ftr-353	2106	20	partners	partner	NOUN
ftr-353	2106	21	’	'	PUNCT
ftr-353	2106	22	returns	return	NOUN
ftr-353	2106	23	.	.	PUNCT
ftr-353	2107	1	the	the	DET
ftr-353	2107	2	fifth	fifth	ADJ
ftr-353	2107	3	circuit	circuit	NOUN
ftr-353	2107	4	affirmed	affirm	VERB
ftr-353	2107	5	the	the	DET
ftr-353	2107	6	tax	tax	NOUN
ftr-353	2107	7	court	court	NOUN
ftr-353	2107	8	holding	hold	VERB
ftr-353	2107	9	that	that	SCONJ
ftr-353	2107	10	§	§	PROPN
ftr-353	2107	11	6229(a	6229(a	NOUN
ftr-353	2107	12	)	)	PUNCT
ftr-353	2107	13	does	do	AUX
ftr-353	2107	14	not	not	PART
ftr-353	2107	15	establish	establish	VERB
ftr-353	2107	16	an	an	DET
ftr-353	2107	17	independent	independent	ADJ
ftr-353	2107	18	three	three	NUM
ftr-353	2107	19	-	-	PUNCT
ftr-353	2107	20	year	year	NOUN
ftr-353	2107	21	statute	statute	NOUN
ftr-353	2107	22	of	of	ADP
ftr-353	2107	23	limitations	limitation	NOUN
ftr-353	2107	24	with	with	ADP
ftr-353	2107	25	respect	respect	NOUN
ftr-353	2107	26	to	to	ADP
ftr-353	2107	27	partnership	partnership	NOUN
ftr-353	2107	28	items	item	NOUN
ftr-353	2107	29	,	,	PUNCT
ftr-353	2107	30	but	but	CCONJ
ftr-353	2107	31	merely	merely	ADV
ftr-353	2107	32	extends	extend	VERB
ftr-353	2107	33	the	the	DET
ftr-353	2107	34	limitations	limitation	NOUN
ftr-353	2107	35	period	period	NOUN
ftr-353	2107	36	of	of	ADP
ftr-353	2107	37	§	§	PROPN
ftr-353	2107	38	6501(a	6501(a	PROPN
ftr-353	2107	39	)	)	PUNCT
ftr-353	2107	40	.	.	PUNCT
ftr-353	2108	1	thus	thus	ADV
ftr-353	2108	2	,	,	PUNCT
ftr-353	2108	3	assessment	assessment	NOUN
ftr-353	2108	4	of	of	ADP
ftr-353	2108	5	a	a	DET
ftr-353	2108	6	deficiency	deficiency	NOUN
ftr-353	2108	7	against	against	ADP
ftr-353	2108	8	partner	partner	NOUN
ftr-353	2108	9	’s	’s	PART
ftr-353	2108	10	whose	whose	DET
ftr-353	2108	11	individual	individual	ADJ
ftr-353	2108	12	return	return	NOUN
ftr-353	2108	13	remains	remain	VERB
ftr-353	2108	14	open	open	ADJ
ftr-353	2108	15	is	be	AUX
ftr-353	2108	16	not	not	PART
ftr-353	2108	17	barred	bar	VERB
ftr-353	2108	18	by	by	ADP
ftr-353	2108	19	any	any	DET
ftr-353	2108	20	limitation	limitation	NOUN
ftr-353	2108	21	period	period	NOUN
ftr-353	2108	22	in	in	ADP
ftr-353	2108	23	§	§	PROPN
ftr-353	2108	24	6229(a	6229(a	NOUN
ftr-353	2108	25	)	)	PUNCT
ftr-353	2108	26	.	.	PUNCT
ftr-353	2109	1	(	(	PUNCT
ftr-353	2109	2	a	a	X
ftr-353	2109	3	)	)	PUNCT
ftr-353	2109	4	the	the	DET
ftr-353	2109	5	tax	tax	NOUN
ftr-353	2109	6	court	court	NOUN
ftr-353	2109	7	agrees	agree	VERB
ftr-353	2109	8	.	.	PUNCT
ftr-353	2110	1	lvi	lvi	PROPN
ftr-353	2110	2	investors	investors	PROPN
ftr-353	2110	3	,	,	PUNCT
ftr-353	2110	4	llc	llc	PROPN
ftr-353	2110	5	v.	v.	PROPN
ftr-353	2110	6	commissioner	commissioner	PROPN
ftr-353	2110	7	,	,	PUNCT
ftr-353	2110	8	t.c	t.c	PROPN
ftr-353	2110	9	.	.	PROPN
ftr-353	2110	10	memo	memo	NOUN
ftr-353	2110	11	2009	2009	NUM
ftr-353	2110	12	-	-	SYM
ftr-353	2110	13	254	254	NUM
ftr-353	2110	14	(	(	PUNCT
ftr-353	2110	15	11/9/2009	11/9/2009	NUM
ftr-353	2110	16	)	)	PUNCT
ftr-353	2110	17	.	.	PUNCT
ftr-353	2111	1	the	the	DET
ftr-353	2111	2	court	court	NOUN
ftr-353	2111	3	(	(	PUNCT
ftr-353	2111	4	judge	judge	PROPN
ftr-353	2111	5	nims	nims	PROPN
ftr-353	2111	6	)	)	PUNCT
ftr-353	2111	7	followed	follow	VERB
ftr-353	2111	8	its	its	PRON
ftr-353	2111	9	holding	holding	NOUN
ftr-353	2111	10	in	in	ADP
ftr-353	2111	11	curr	curr	PROPN
ftr-353	2111	12	-	-	PUNCT
ftr-353	2111	13	spec	spec	PROPN
ftr-353	2111	14	partners	partner	NOUN
ftr-353	2111	15	as	as	SCONJ
ftr-353	2111	16	affirmed	affirm	VERB
ftr-353	2111	17	by	by	ADP
ftr-353	2111	18	the	the	DET
ftr-353	2111	19	fifth	fifth	ADJ
ftr-353	2111	20	circuit	circuit	NOUN
ftr-353	2111	21	.	.	PUNCT
ftr-353	2112	1	section	section	NOUN
ftr-353	2112	2	6501(a	6501(a	NOUN
ftr-353	2112	3	)	)	PUNCT
ftr-353	2112	4	provides	provide	VERB
ftr-353	2112	5	a	a	DET
ftr-353	2112	6	three	three	NUM
ftr-353	2112	7	year	year	NOUN
ftr-353	2112	8	assessment	assessment	NOUN
ftr-353	2112	9	period	period	NOUN
ftr-353	2112	10	after	after	SCONJ
ftr-353	2112	11	an	an	DET
ftr-353	2112	12	individual	individual	NOUN
ftr-353	2112	13	’s	’s	PART
ftr-353	2112	14	return	return	NOUN
ftr-353	2112	15	is	be	AUX
ftr-353	2112	16	filed	file	VERB
ftr-353	2112	17	.	.	PUNCT
ftr-353	2113	1	section	section	NOUN
ftr-353	2113	2	6229(a	6229(a	PROPN
ftr-353	2113	3	)	)	PUNCT
ftr-353	2113	4	provides	provide	VERB
ftr-353	2113	5	that	that	SCONJ
ftr-353	2113	6	the	the	DET
ftr-353	2113	7	period	period	NOUN
ftr-353	2113	8	for	for	ADP
ftr-353	2113	9	assessing	assess	VERB
ftr-353	2113	10	any	any	DET
ftr-353	2113	11	tax	tax	NOUN
ftr-353	2113	12	attributable	attributable	ADJ
ftr-353	2113	13	to	to	ADP
ftr-353	2113	14	a	a	DET
ftr-353	2113	15	partnership	partnership	NOUN
ftr-353	2113	16	item	item	NOUN
ftr-353	2113	17	or	or	CCONJ
ftr-353	2113	18	an	an	DET
ftr-353	2113	19	affected	affected	ADJ
ftr-353	2113	20	item	item	NOUN
ftr-353	2113	21	expires	expire	VERB
ftr-353	2113	22	three	three	NUM
ftr-353	2113	23	years	year	NOUN
ftr-353	2113	24	after	after	ADP
ftr-353	2113	25	the	the	DET
ftr-353	2113	26	latter	latter	NOUN
ftr-353	2113	27	of	of	ADP
ftr-353	2113	28	the	the	DET
ftr-353	2113	29	due	due	ADJ
ftr-353	2113	30	date	date	NOUN
ftr-353	2113	31	of	of	ADP
ftr-353	2113	32	the	the	DET
ftr-353	2113	33	partnership	partnership	NOUN
ftr-353	2113	34	return	return	NOUN
ftr-353	2113	35	or	or	CCONJ
ftr-353	2113	36	the	the	DET
ftr-353	2113	37	date	date	NOUN
ftr-353	2113	38	the	the	DET
ftr-353	2113	39	partnership	partnership	NOUN
ftr-353	2113	40	return	return	NOUN
ftr-353	2113	41	was	be	AUX
ftr-353	2113	42	filed	file	VERB
ftr-353	2113	43	..	..	PUNCT
ftr-353	2113	44	the	the	DET
ftr-353	2113	45	court	court	NOUN
ftr-353	2113	46	held	hold	VERB
ftr-353	2113	47	that	that	SCONJ
ftr-353	2113	48	§	§	PROPN
ftr-353	2113	49	6229	6229	NUM
ftr-353	2113	50	does	do	AUX
ftr-353	2113	51	not	not	PART
ftr-353	2113	52	override	override	VERB
ftr-353	2113	53	§	§	PROPN
ftr-353	2113	54	6501	6501	NUM
ftr-353	2113	55	and	and	CCONJ
ftr-353	2113	56	instead	instead	ADV
ftr-353	2113	57	sets	set	VERB
ftr-353	2113	58	a	a	DET
ftr-353	2113	59	minimum	minimum	ADJ
ftr-353	2113	60	limitations	limitation	NOUN
ftr-353	2113	61	period	period	NOUN
ftr-353	2113	62	that	that	PRON
ftr-353	2113	63	may	may	AUX
ftr-353	2113	64	extend	extend	VERB
ftr-353	2113	65	the	the	DET
ftr-353	2113	66	§	§	PROPN
ftr-353	2113	67	6501(a	6501(a	NOUN
ftr-353	2113	68	)	)	PUNCT
ftr-353	2113	69	period	period	NOUN
ftr-353	2113	70	.	.	PUNCT
ftr-353	2114	1	13	13	NUM
ftr-353	2114	2	.	.	PUNCT
ftr-353	2114	3	basis	basis	NOUN
ftr-353	2114	4	in	in	ADP
ftr-353	2114	5	a	a	DET
ftr-353	2114	6	closed	closed	ADJ
ftr-353	2114	7	year	year	NOUN
ftr-353	2114	8	is	be	AUX
ftr-353	2114	9	a	a	DET
ftr-353	2114	10	partnership	partnership	NOUN
ftr-353	2114	11	item	item	NOUN
ftr-353	2114	12	that	that	PRON
ftr-353	2114	13	may	may	AUX
ftr-353	2114	14	be	be	AUX
ftr-353	2114	15	redetermined	redetermine	VERB
ftr-353	2114	16	in	in	ADP
ftr-353	2114	17	an	an	DET
ftr-353	2114	18	fpaa	fpaa	NOUN
ftr-353	2114	19	for	for	ADP
ftr-353	2114	20	an	an	DET
ftr-353	2114	21	open	open	ADJ
ftr-353	2114	22	year	year	NOUN
ftr-353	2114	23	.	.	PUNCT
ftr-353	2115	1	wilmington	wilmington	PROPN
ftr-353	2115	2	partners	partners	PROPN
ftr-353	2115	3	l.p	l.p	PROPN
ftr-353	2115	4	.	.	PROPN
ftr-353	2116	1	v.	v.	PROPN
ftr-353	2116	2	commissioner	commissioner	PROPN
ftr-353	2116	3	,	,	PUNCT
ftr-353	2116	4	t.c	t.c	PROPN
ftr-353	2116	5	.	.	PROPN
ftr-353	2116	6	memo	memo	NOUN
ftr-353	2116	7	.	.	PUNCT
ftr-353	2117	1	2009	2009	NUM
ftr-353	2117	2	-	-	SYM
ftr-353	2117	3	193	193	NUM
ftr-353	2117	4	(	(	PUNCT
ftr-353	2117	5	8/26/09	8/26/09	NUM
ftr-353	2117	6	)	)	PUNCT
ftr-353	2117	7	.	.	PUNCT
ftr-353	2118	1	the	the	DET
ftr-353	2118	2	irs	irs	PROPN
ftr-353	2118	3	issued	issue	VERB
ftr-353	2118	4	an	an	DET
ftr-353	2118	5	fpaa	fpaa	NOUN
ftr-353	2118	6	for	for	ADP
ftr-353	2118	7	the	the	DET
ftr-353	2118	8	partnership	partnership	NOUN
ftr-353	2118	9	’s	’s	PART
ftr-353	2118	10	1993	1993	NUM
ftr-353	2118	11	year	year	NOUN
ftr-353	2118	12	that	that	PRON
ftr-353	2118	13	was	be	AUX
ftr-353	2118	14	closed	close	VERB
ftr-353	2118	15	without	without	ADP
ftr-353	2118	16	adjustment	adjustment	NOUN
ftr-353	2118	17	.	.	PUNCT
ftr-353	2119	1	in	in	ADP
ftr-353	2119	2	an	an	DET
ftr-353	2119	3	fpaa	fpaa	NOUN
ftr-353	2119	4	issued	issue	VERB
ftr-353	2119	5	for	for	ADP
ftr-353	2119	6	1999	1999	NUM
ftr-353	2119	7	,	,	PUNCT
ftr-353	2119	8	the	the	DET
ftr-353	2119	9	irs	irs	PROPN
ftr-353	2119	10	determined	determine	VERB
ftr-353	2119	11	that	that	SCONJ
ftr-353	2119	12	the	the	DET
ftr-353	2119	13	partnership	partnership	NOUN
ftr-353	2119	14	’s	’s	PART
ftr-353	2119	15	basis	basis	NOUN
ftr-353	2119	16	in	in	ADP
ftr-353	2119	17	a	a	DET
ftr-353	2119	18	reset	reset	NOUN
ftr-353	2119	19	note	note	NOUN
ftr-353	2119	20	contributed	contribute	VERB
ftr-353	2119	21	in	in	ADP
ftr-353	2119	22	1993	1993	NUM
ftr-353	2119	23	was	be	AUX
ftr-353	2119	24	zero	zero	NUM
ftr-353	2119	25	.	.	PUNCT
ftr-353	2120	1	the	the	DET
ftr-353	2120	2	court	court	NOUN
ftr-353	2120	3	(	(	PUNCT
ftr-353	2120	4	judge	judge	PROPN
ftr-353	2120	5	kroupa	kroupa	PROPN
ftr-353	2120	6	)	)	PUNCT
ftr-353	2120	7	held	hold	VERB
ftr-353	2120	8	that	that	SCONJ
ftr-353	2120	9	nothing	nothing	PRON
ftr-353	2120	10	in	in	ADP
ftr-353	2120	11	tefra	tefra	PROPN
ftr-353	2120	12	prevents	prevent	VERB
ftr-353	2120	13	the	the	DET
ftr-353	2120	14	court	court	NOUN
ftr-353	2120	15	from	from	ADP
ftr-353	2120	16	considering	consider	VERB
ftr-353	2120	17	events	event	NOUN
ftr-353	2120	18	in	in	ADP
ftr-353	2120	19	a	a	DET
ftr-353	2120	20	closed	closed	ADJ
ftr-353	2120	21	year	year	NOUN
ftr-353	2120	22	to	to	PART
ftr-353	2120	23	determine	determine	VERB
ftr-353	2120	24	the	the	DET
ftr-353	2120	25	proper	proper	ADJ
ftr-353	2120	26	adjustments	adjustment	NOUN
ftr-353	2120	27	for	for	ADP
ftr-353	2120	28	a	a	DET
ftr-353	2120	29	docketed	docket	VERB
ftr-353	2120	30	year	year	NOUN
ftr-353	2120	31	.	.	PUNCT
ftr-353	2121	1	the	the	DET
ftr-353	2121	2	court	court	NOUN
ftr-353	2121	3	also	also	ADV
ftr-353	2121	4	held	hold	VERB
ftr-353	2121	5	that	that	SCONJ
ftr-353	2121	6	the	the	DET
ftr-353	2121	7	basis	basis	NOUN
ftr-353	2121	8	of	of	ADP
ftr-353	2121	9	the	the	DET
ftr-353	2121	10	contributed	contribute	VERB
ftr-353	2121	11	note	note	NOUN
ftr-353	2121	12	was	be	AUX
ftr-353	2121	13	a	a	DET
ftr-353	2121	14	partnership	partnership	NOUN
ftr-353	2121	15	item	item	NOUN
ftr-353	2121	16	in	in	ADP
ftr-353	2121	17	the	the	DET
ftr-353	2121	18	183	183	NUM
ftr-353	2121	19	florida	florida	PROPN
ftr-353	2121	20	tax	tax	NOUN
ftr-353	2121	21	review	review	NOUN
ftr-353	2121	22	[	[	X
ftr-353	2121	23	vol	vol	NOUN
ftr-353	2121	24	.	.	PUNCT
ftr-353	2122	1	10	10	NUM
ftr-353	2122	2	:	:	PUNCT
ftr-353	2122	3	si	si	PROPN
ftr-353	2122	4	closed	closed	ADJ
ftr-353	2122	5	year	year	NOUN
ftr-353	2122	6	of	of	ADP
ftr-353	2122	7	contribution	contribution	NOUN
ftr-353	2122	8	,	,	PUNCT
ftr-353	2122	9	and	and	CCONJ
ftr-353	2122	10	remained	remain	VERB
ftr-353	2122	11	a	a	DET
ftr-353	2122	12	partnership	partnership	NOUN
ftr-353	2122	13	item	item	NOUN
ftr-353	2122	14	in	in	ADP
ftr-353	2122	15	each	each	DET
ftr-353	2122	16	subsequent	subsequent	ADJ
ftr-353	2122	17	year	year	NOUN
ftr-353	2122	18	.	.	PUNCT
ftr-353	2123	1	the	the	DET
ftr-353	2123	2	court	court	NOUN
ftr-353	2123	3	rejected	reject	VERB
ftr-353	2123	4	the	the	DET
ftr-353	2123	5	taxpayer	taxpayer	NOUN
ftr-353	2123	6	’s	’s	PART
ftr-353	2123	7	argument	argument	NOUN
ftr-353	2123	8	that	that	SCONJ
ftr-353	2123	9	the	the	DET
ftr-353	2123	10	fact	fact	NOUN
ftr-353	2123	11	that	that	SCONJ
ftr-353	2123	12	§	§	PROPN
ftr-353	2123	13	6228(a)(5	6228(a)(5	NUM
ftr-353	2123	14	)	)	PUNCT
ftr-353	2123	15	expressly	expressly	ADV
ftr-353	2123	16	empowers	empower	VERB
ftr-353	2123	17	the	the	DET
ftr-353	2123	18	court	court	NOUN
ftr-353	2123	19	to	to	PART
ftr-353	2123	20	look	look	VERB
ftr-353	2123	21	back	back	ADV
ftr-353	2123	22	at	at	ADP
ftr-353	2123	23	non	non	ADJ
ftr-353	2123	24	-	-	ADJ
ftr-353	2123	25	docketed	docketed	ADJ
ftr-353	2123	26	items	item	NOUN
ftr-353	2123	27	as	as	ADP
ftr-353	2123	28	an	an	DET
ftr-353	2123	29	offset	offset	NOUN
ftr-353	2123	30	to	to	ADP
ftr-353	2123	31	an	an	DET
ftr-353	2123	32	administrative	administrative	ADJ
ftr-353	2123	33	adjustment	adjustment	NOUN
ftr-353	2123	34	requested	request	VERB
ftr-353	2123	35	by	by	ADP
ftr-353	2123	36	a	a	DET
ftr-353	2123	37	tax	tax	NOUN
ftr-353	2123	38	matters	matter	NOUN
ftr-353	2123	39	partner	partner	NOUN
ftr-353	2123	40	under	under	ADP
ftr-353	2123	41	§	§	PROPN
ftr-353	2123	42	6227	6227	NUM
ftr-353	2123	43	,	,	PUNCT
ftr-353	2123	44	does	do	AUX
ftr-353	2123	45	not	not	PART
ftr-353	2123	46	bar	bar	VERB
ftr-353	2123	47	the	the	DET
ftr-353	2123	48	court	court	NOUN
ftr-353	2123	49	from	from	ADP
ftr-353	2123	50	looking	look	VERB
ftr-353	2123	51	at	at	ADP
ftr-353	2123	52	the	the	DET
ftr-353	2123	53	facts	fact	NOUN
ftr-353	2123	54	of	of	ADP
ftr-353	2123	55	a	a	DET
ftr-353	2123	56	non	non	ADJ
ftr-353	2123	57	-	-	ADJ
ftr-353	2123	58	docketed	docketed	ADJ
ftr-353	2123	59	year	year	NOUN
ftr-353	2123	60	in	in	ADP
ftr-353	2123	61	another	another	DET
ftr-353	2123	62	matter	matter	NOUN
ftr-353	2123	63	.	.	PUNCT
ftr-353	2124	1	14	14	NUM
ftr-353	2124	2	.	.	PUNCT
ftr-353	2125	1	filing	file	VERB
ftr-353	2125	2	a	a	DET
ftr-353	2125	3	refund	refund	NOUN
ftr-353	2125	4	claim	claim	NOUN
ftr-353	2125	5	before	before	ADP
ftr-353	2125	6	paying	pay	VERB
ftr-353	2125	7	the	the	DET
ftr-353	2125	8	$	$	SYM
ftr-353	2125	9	150	150	NUM
ftr-353	2125	10	million	million	NUM
ftr-353	2125	11	,	,	PUNCT
ftr-353	2125	12	rather	rather	ADV
ftr-353	2125	13	than	than	ADP
ftr-353	2125	14	paying	pay	VERB
ftr-353	2125	15	first	first	ADV
ftr-353	2125	16	,	,	PUNCT
ftr-353	2125	17	filing	file	VERB
ftr-353	2125	18	second	second	ADV
ftr-353	2125	19	,	,	PUNCT
ftr-353	2125	20	left	leave	VERB
ftr-353	2125	21	the	the	DET
ftr-353	2125	22	taxpayer	taxpayer	NOUN
ftr-353	2125	23	out	out	ADP
ftr-353	2125	24	the	the	DET
ftr-353	2125	25	$	$	SYM
ftr-353	2125	26	150	150	NUM
ftr-353	2125	27	million	million	NUM
ftr-353	2125	28	on	on	ADP
ftr-353	2125	29	procedural	procedural	ADJ
ftr-353	2125	30	grounds	ground	NOUN
ftr-353	2125	31	.	.	PUNCT
ftr-353	2126	1	ackerman	ackerman	PROPN
ftr-353	2126	2	v.	v.	PROPN
ftr-353	2126	3	commissioner	commissioner	PROPN
ftr-353	2126	4	,	,	PUNCT
ftr-353	2126	5	104	104	NUM
ftr-353	2126	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2126	7	2009	2009	NUM
ftr-353	2126	8	-	-	SYM
ftr-353	2126	9	5830	5830	NUM
ftr-353	2126	10	(	(	PUNCT
ftr-353	2126	11	d.	d.	PROPN
ftr-353	2126	12	d.c	d.c	PROPN
ftr-353	2126	13	.	.	PROPN
ftr-353	2126	14	8/18/09	8/18/09	NUM
ftr-353	2126	15	)	)	PUNCT
ftr-353	2126	16	.	.	PUNCT
ftr-353	2127	1	following	follow	VERB
ftr-353	2127	2	a	a	DET
ftr-353	2127	3	tefra	tefra	PROPN
ftr-353	2127	4	partnership	partnership	NOUN
ftr-353	2127	5	proceeding	proceeding	NOUN
ftr-353	2127	6	,	,	PUNCT
ftr-353	2127	7	the	the	DET
ftr-353	2127	8	irs	irs	PROPN
ftr-353	2127	9	notified	notify	VERB
ftr-353	2127	10	the	the	DET
ftr-353	2127	11	taxpayers	taxpayer	NOUN
ftr-353	2127	12	of	of	ADP
ftr-353	2127	13	the	the	DET
ftr-353	2127	14	resulting	result	VERB
ftr-353	2127	15	adjustments	adjustment	NOUN
ftr-353	2127	16	to	to	ADP
ftr-353	2127	17	their	their	PRON
ftr-353	2127	18	tax	tax	NOUN
ftr-353	2127	19	liability	liability	NOUN
ftr-353	2127	20	—	—	PUNCT
ftr-353	2127	21	over	over	ADP
ftr-353	2127	22	$	$	SYM
ftr-353	2127	23	150	150	NUM
ftr-353	2127	24	million	million	NUM
ftr-353	2127	25	.	.	PUNCT
ftr-353	2128	1	within	within	ADP
ftr-353	2128	2	the	the	DET
ftr-353	2128	3	required	require	VERB
ftr-353	2128	4	sixty	sixty	NUM
ftr-353	2128	5	days	day	NOUN
ftr-353	2128	6	of	of	ADP
ftr-353	2128	7	receiving	receive	VERB
ftr-353	2128	8	the	the	DET
ftr-353	2128	9	notices	notice	NOUN
ftr-353	2128	10	,	,	PUNCT
ftr-353	2128	11	the	the	DET
ftr-353	2128	12	taxpayers	taxpayer	NOUN
ftr-353	2128	13	filed	file	VERB
ftr-353	2128	14	administrative	administrative	ADJ
ftr-353	2128	15	refund	refund	NOUN
ftr-353	2128	16	requests	request	NOUN
ftr-353	2128	17	to	to	PART
ftr-353	2128	18	which	which	PRON
ftr-353	2128	19	the	the	DET
ftr-353	2128	20	irs	irs	PROPN
ftr-353	2128	21	never	never	ADV
ftr-353	2128	22	responded	respond	VERB
ftr-353	2128	23	.	.	PUNCT
ftr-353	2129	1	subsequently	subsequently	ADV
ftr-353	2129	2	they	they	PRON
ftr-353	2129	3	filed	file	VERB
ftr-353	2129	4	the	the	DET
ftr-353	2129	5	refund	refund	NOUN
ftr-353	2129	6	suit	suit	NOUN
ftr-353	2129	7	.	.	PUNCT
ftr-353	2130	1	however	however	ADV
ftr-353	2130	2	,	,	PUNCT
ftr-353	2130	3	the	the	DET
ftr-353	2130	4	taxpayers	taxpayer	NOUN
ftr-353	2130	5	did	do	AUX
ftr-353	2130	6	not	not	PART
ftr-353	2130	7	pay	pay	VERB
ftr-353	2130	8	the	the	DET
ftr-353	2130	9	deficiency	deficiency	NOUN
ftr-353	2130	10	until	until	ADP
ftr-353	2130	11	after	after	SCONJ
ftr-353	2130	12	the	the	DET
ftr-353	2130	13	administrative	administrative	ADJ
ftr-353	2130	14	refund	refund	NOUN
ftr-353	2130	15	request	request	NOUN
ftr-353	2130	16	was	be	AUX
ftr-353	2130	17	filed	file	VERB
ftr-353	2130	18	.	.	PUNCT
ftr-353	2131	1	the	the	DET
ftr-353	2131	2	government	government	NOUN
ftr-353	2131	3	argued	argue	VERB
ftr-353	2131	4	that	that	SCONJ
ftr-353	2131	5	§	§	PROPN
ftr-353	2131	6	6230(c	6230(c	NOUN
ftr-353	2131	7	)	)	PUNCT
ftr-353	2131	8	requires	require	VERB
ftr-353	2131	9	that	that	SCONJ
ftr-353	2131	10	the	the	DET
ftr-353	2131	11	taxes	taxis	NOUN
ftr-353	2131	12	be	be	AUX
ftr-353	2131	13	paid	pay	VERB
ftr-353	2131	14	in	in	ADP
ftr-353	2131	15	full	full	ADJ
ftr-353	2131	16	before	before	SCONJ
ftr-353	2131	17	the	the	DET
ftr-353	2131	18	administrative	administrative	ADJ
ftr-353	2131	19	refund	refund	NOUN
ftr-353	2131	20	request	request	NOUN
ftr-353	2131	21	is	be	AUX
ftr-353	2131	22	filed	file	VERB
ftr-353	2131	23	,	,	PUNCT
ftr-353	2131	24	while	while	SCONJ
ftr-353	2131	25	the	the	DET
ftr-353	2131	26	taxpayers	taxpayer	NOUN
ftr-353	2131	27	argued	argue	VERB
ftr-353	2131	28	that	that	SCONJ
ftr-353	2131	29	under	under	ADP
ftr-353	2131	30	§	§	PROPN
ftr-353	2131	31	6230(c	6230(c	NOUN
ftr-353	2131	32	)	)	PUNCT
ftr-353	2131	33	—	—	PUNCT
ftr-353	2131	34	unlike	unlike	ADP
ftr-353	2131	35	under	under	ADP
ftr-353	2131	36	§	§	PROPN
ftr-353	2131	37	7422	7422	NUM
ftr-353	2131	38	,	,	PUNCT
ftr-353	2131	39	which	which	PRON
ftr-353	2131	40	governs	govern	VERB
ftr-353	2131	41	refund	refund	NOUN
ftr-353	2131	42	claims	claim	NOUN
ftr-353	2131	43	generally	generally	ADV
ftr-353	2131	44	—	—	PUNCT
ftr-353	2131	45	it	it	PRON
ftr-353	2131	46	is	be	AUX
ftr-353	2131	47	not	not	PART
ftr-353	2131	48	necessary	necessary	ADJ
ftr-353	2131	49	to	to	PART
ftr-353	2131	50	pay	pay	VERB
ftr-353	2131	51	the	the	DET
ftr-353	2131	52	taxes	taxis	NOUN
ftr-353	2131	53	in	in	ADP
ftr-353	2131	54	full	full	ADJ
ftr-353	2131	55	before	before	SCONJ
ftr-353	2131	56	the	the	DET
ftr-353	2131	57	administrative	administrative	ADJ
ftr-353	2131	58	refund	refund	NOUN
ftr-353	2131	59	request	request	NOUN
ftr-353	2131	60	is	be	AUX
ftr-353	2131	61	filed	file	VERB
ftr-353	2131	62	,	,	PUNCT
ftr-353	2131	63	but	but	CCONJ
ftr-353	2131	64	merely	merely	ADV
ftr-353	2131	65	before	before	SCONJ
ftr-353	2131	66	the	the	DET
ftr-353	2131	67	suit	suit	NOUN
ftr-353	2131	68	is	be	AUX
ftr-353	2131	69	filed	file	VERB
ftr-353	2131	70	.	.	PUNCT
ftr-353	2132	1	the	the	DET
ftr-353	2132	2	court	court	NOUN
ftr-353	2132	3	held	hold	VERB
ftr-353	2132	4	that	that	SCONJ
ftr-353	2132	5	,	,	PUNCT
ftr-353	2132	6	as	as	SCONJ
ftr-353	2132	7	argued	argue	VERB
ftr-353	2132	8	by	by	ADP
ftr-353	2132	9	the	the	DET
ftr-353	2132	10	government	government	NOUN
ftr-353	2132	11	,	,	PUNCT
ftr-353	2132	12	for	for	SCONJ
ftr-353	2132	13	the	the	DET
ftr-353	2132	14	court	court	NOUN
ftr-353	2132	15	to	to	PART
ftr-353	2132	16	have	have	VERB
ftr-353	2132	17	jurisdiction	jurisdiction	NOUN
ftr-353	2132	18	,	,	PUNCT
ftr-353	2132	19	the	the	DET
ftr-353	2132	20	taxes	taxis	NOUN
ftr-353	2132	21	must	must	AUX
ftr-353	2132	22	be	be	AUX
ftr-353	2132	23	paid	pay	VERB
ftr-353	2132	24	in	in	ADP
ftr-353	2132	25	full	full	ADJ
ftr-353	2132	26	before	before	SCONJ
ftr-353	2132	27	the	the	DET
ftr-353	2132	28	administrative	administrative	ADJ
ftr-353	2132	29	refund	refund	NOUN
ftr-353	2132	30	request	request	NOUN
ftr-353	2132	31	is	be	AUX
ftr-353	2132	32	filed	file	VERB
ftr-353	2132	33	.	.	PUNCT
ftr-353	2133	1	the	the	DET
ftr-353	2133	2	court	court	NOUN
ftr-353	2133	3	found	find	VERB
ftr-353	2133	4	the	the	DET
ftr-353	2133	5	long	long	ADJ
ftr-353	2133	6	line	line	NOUN
ftr-353	2133	7	of	of	ADP
ftr-353	2133	8	cases	case	NOUN
ftr-353	2133	9	imposing	impose	VERB
ftr-353	2133	10	the	the	DET
ftr-353	2133	11	“	"	PUNCT
ftr-353	2133	12	pay	pay	VERB
ftr-353	2133	13	first	first	ADJ
ftr-353	2133	14	”	"	PUNCT
ftr-353	2133	15	rule	rule	NOUN
ftr-353	2133	16	under	under	ADP
ftr-353	2133	17	§	§	PROPN
ftr-353	2133	18	7422	7422	NUM
ftr-353	2133	19	to	to	PART
ftr-353	2133	20	be	be	AUX
ftr-353	2133	21	controlling	control	VERB
ftr-353	2133	22	.	.	PUNCT
ftr-353	2134	1	the	the	DET
ftr-353	2134	2	court	court	NOUN
ftr-353	2134	3	further	far	ADV
ftr-353	2134	4	held	hold	VERB
ftr-353	2134	5	that	that	SCONJ
ftr-353	2134	6	even	even	ADV
ftr-353	2134	7	though	though	SCONJ
ftr-353	2134	8	accuracy	accuracy	NOUN
ftr-353	2134	9	related	relate	VERB
ftr-353	2134	10	penalties	penalty	NOUN
ftr-353	2134	11	resulting	result	VERB
ftr-353	2134	12	from	from	ADP
ftr-353	2134	13	the	the	DET
ftr-353	2134	14	partnership	partnership	NOUN
ftr-353	2134	15	adjustments	adjustment	NOUN
ftr-353	2134	16	were	be	AUX
ftr-353	2134	17	partner	partner	NOUN
ftr-353	2134	18	-	-	PUNCT
ftr-353	2134	19	level	level	NOUN
ftr-353	2134	20	items	item	NOUN
ftr-353	2134	21	,	,	PUNCT
ftr-353	2134	22	§	§	PROPN
ftr-353	2134	23	6230(c	6230(c	NOUN
ftr-353	2134	24	)	)	PUNCT
ftr-353	2134	25	—	—	PUNCT
ftr-353	2134	26	and	and	CCONJ
ftr-353	2134	27	not	not	PART
ftr-353	2134	28	§	§	PROPN
ftr-353	2134	29	6511	6511	NUM
ftr-353	2134	30	—	—	PUNCT
ftr-353	2134	31	nevertheless	nevertheless	ADV
ftr-353	2134	32	controlled	control	VERB
ftr-353	2134	33	the	the	DET
ftr-353	2134	34	period	period	NOUN
ftr-353	2134	35	for	for	ADP
ftr-353	2134	36	filing	file	VERB
ftr-353	2134	37	a	a	DET
ftr-353	2134	38	refund	refund	NOUN
ftr-353	2134	39	claim	claim	NOUN
ftr-353	2134	40	.	.	PUNCT
ftr-353	2135	1	thus	thus	ADV
ftr-353	2135	2	,	,	PUNCT
ftr-353	2135	3	the	the	DET
ftr-353	2135	4	taxpayer	taxpayer	NOUN
ftr-353	2135	5	’s	’s	PART
ftr-353	2135	6	refund	refund	NOUN
ftr-353	2135	7	claim	claim	NOUN
ftr-353	2135	8	was	be	AUX
ftr-353	2135	9	untimely	untimely	ADJ
ftr-353	2135	10	because	because	SCONJ
ftr-353	2135	11	it	it	PRON
ftr-353	2135	12	was	be	AUX
ftr-353	2135	13	not	not	PART
ftr-353	2135	14	filed	file	VERB
ftr-353	2135	15	within	within	ADP
ftr-353	2135	16	60	60	NUM
ftr-353	2135	17	days	day	NOUN
ftr-353	2135	18	.	.	PUNCT
ftr-353	2136	1	the	the	DET
ftr-353	2136	2	suit	suit	NOUN
ftr-353	2136	3	was	be	AUX
ftr-353	2136	4	dismissed	dismiss	VERB
ftr-353	2136	5	.	.	PUNCT
ftr-353	2137	1	15	15	X
ftr-353	2137	2	.	.	PUNCT
ftr-353	2137	3	be	be	AUX
ftr-353	2137	4	careful	careful	ADJ
ftr-353	2137	5	what	what	PRON
ftr-353	2137	6	you	you	PRON
ftr-353	2137	7	stipulate	stipulate	VERB
ftr-353	2137	8	to	to	ADP
ftr-353	2137	9	.	.	PUNCT
ftr-353	2138	1	lkf	lkf	PROPN
ftr-353	2138	2	x	x	SYM
ftr-353	2138	3	investments	investments	PROPN
ftr-353	2138	4	,	,	PUNCT
ftr-353	2138	5	llc	llc	PROPN
ftr-353	2138	6	v.	v.	PROPN
ftr-353	2138	7	commissioner	commissioner	PROPN
ftr-353	2138	8	,	,	PUNCT
ftr-353	2138	9	t.c	t.c	PROPN
ftr-353	2138	10	.	.	PROPN
ftr-353	2138	11	memo	memo	NOUN
ftr-353	2138	12	.	.	PUNCT
ftr-353	2139	1	2009	2009	NUM
ftr-353	2139	2	-	-	SYM
ftr-353	2139	3	192	192	NUM
ftr-353	2139	4	(	(	PUNCT
ftr-353	2139	5	8/25/09	8/25/09	NUM
ftr-353	2139	6	)	)	PUNCT
ftr-353	2139	7	.	.	PUNCT
ftr-353	2140	1	the	the	DET
ftr-353	2140	2	irs	irs	PROPN
ftr-353	2140	3	issued	issue	VERB
ftr-353	2140	4	a	a	DET
ftr-353	2140	5	notice	notice	NOUN
ftr-353	2140	6	of	of	ADP
ftr-353	2140	7	final	final	ADJ
ftr-353	2140	8	administrative	administrative	ADJ
ftr-353	2140	9	adjustment	adjustment	NOUN
ftr-353	2140	10	(	(	PUNCT
ftr-353	2140	11	fpaa	fpaa	PROPN
ftr-353	2140	12	)	)	PUNCT
ftr-353	2140	13	to	to	ADP
ftr-353	2140	14	the	the	DET
ftr-353	2140	15	taxpayer	taxpayer	NOUN
ftr-353	2140	16	partnership	partnership	NOUN
ftr-353	2140	17	asserting	assert	VERB
ftr-353	2140	18	that	that	SCONJ
ftr-353	2140	19	a	a	DET
ftr-353	2140	20	llc	llc	NOUN
ftr-353	2140	21	taxed	tax	VERB
ftr-353	2140	22	as	as	ADP
ftr-353	2140	23	a	a	DET
ftr-353	2140	24	partnership	partnership	NOUN
ftr-353	2140	25	that	that	PRON
ftr-353	2140	26	was	be	AUX
ftr-353	2140	27	used	use	VERB
ftr-353	2140	28	to	to	PART
ftr-353	2140	29	invest	invest	VERB
ftr-353	2140	30	in	in	ADP
ftr-353	2140	31	market	market	NOUN
ftr-353	2140	32	-	-	PUNCT
ftr-353	2140	33	linked	link	VERB
ftr-353	2140	34	deposit	deposit	NOUN
ftr-353	2140	35	transactions	transaction	NOUN
ftr-353	2140	36	(	(	PUNCT
ftr-353	2140	37	another	another	DET
ftr-353	2140	38	form	form	NOUN
ftr-353	2140	39	of	of	ADP
ftr-353	2140	40	abusive	abusive	ADJ
ftr-353	2140	41	shelter	shelter	NOUN
ftr-353	2140	42	using	use	VERB
ftr-353	2140	43	contingent	contingent	NOUN
ftr-353	2140	44	offsetting	offset	VERB
ftr-353	2140	45	payments	payment	NOUN
ftr-353	2140	46	to	to	PART
ftr-353	2140	47	generate	generate	VERB
ftr-353	2140	48	losses	loss	NOUN
ftr-353	2140	49	)	)	PUNCT
ftr-353	2140	50	should	should	AUX
ftr-353	2140	51	be	be	AUX
ftr-353	2140	52	disregarded	disregard	VERB
ftr-353	2140	53	for	for	ADP
ftr-353	2140	54	tax	tax	NOUN
ftr-353	2140	55	purposes	purpose	NOUN
ftr-353	2140	56	and	and	CCONJ
ftr-353	2140	57	that	that	SCONJ
ftr-353	2140	58	the	the	DET
ftr-353	2140	59	investors	investor	NOUN
ftr-353	2140	60	had	have	VERB
ftr-353	2140	61	zero	zero	NUM
ftr-353	2140	62	basis	basis	NOUN
ftr-353	2140	63	in	in	ADP
ftr-353	2140	64	their	their	PRON
ftr-353	2140	65	partnership	partnership	NOUN
ftr-353	2140	66	interest	interest	NOUN
ftr-353	2140	67	.	.	PUNCT
ftr-353	2141	1	in	in	ADP
ftr-353	2141	2	the	the	DET
ftr-353	2141	3	partnership	partnership	NOUN
ftr-353	2141	4	proceeding	proceed	VERB
ftr-353	2141	5	the	the	DET
ftr-353	2141	6	parties	party	NOUN
ftr-353	2141	7	contested	contest	VERB
ftr-353	2141	8	the	the	DET
ftr-353	2141	9	tax	tax	NOUN
ftr-353	2141	10	court	court	NOUN
ftr-353	2141	11	’s	’s	PART
ftr-353	2141	12	jurisdiction	jurisdiction	NOUN
ftr-353	2141	13	to	to	PART
ftr-353	2141	14	consider	consider	VERB
ftr-353	2141	15	disregard	disregard	NOUN
ftr-353	2141	16	of	of	ADP
ftr-353	2141	17	the	the	DET
ftr-353	2141	18	partnership	partnership	NOUN
ftr-353	2141	19	and	and	CCONJ
ftr-353	2141	20	the	the	DET
ftr-353	2141	21	partners	partner	NOUN
ftr-353	2141	22	’	'	PUNCT
ftr-353	2141	23	bases	basis	NOUN
ftr-353	2141	24	as	as	ADP
ftr-353	2141	25	partnership	partnership	NOUN
ftr-353	2141	26	items	item	NOUN
ftr-353	2141	27	and	and	CCONJ
ftr-353	2141	28	stipulated	stipulate	VERB
ftr-353	2141	29	that	that	SCONJ
ftr-353	2141	30	if	if	SCONJ
ftr-353	2141	31	the	the	DET
ftr-353	2141	32	court	court	NOUN
ftr-353	2141	33	determined	determine	VERB
ftr-353	2141	34	that	that	SCONJ
ftr-353	2141	35	it	it	PRON
ftr-353	2141	36	had	have	VERB
ftr-353	2141	37	jurisdiction	jurisdiction	NOUN
ftr-353	2141	38	the	the	DET
ftr-353	2141	39	parties	party	NOUN
ftr-353	2141	40	would	would	AUX
ftr-353	2141	41	not	not	PART
ftr-353	2141	42	contest	contest	VERB
ftr-353	2141	43	the	the	DET
ftr-353	2141	44	determinations	determination	NOUN
ftr-353	2141	45	made	make	VERB
ftr-353	2141	46	in	in	ADP
ftr-353	2141	47	the	the	DET
ftr-353	2141	48	fpaa	fpaa	NOUN
ftr-353	2141	49	other	other	ADJ
ftr-353	2141	50	than	than	ADP
ftr-353	2141	51	whether	whether	SCONJ
ftr-353	2141	52	the	the	DET
ftr-353	2141	53	valuation	valuation	NOUN
ftr-353	2141	54	misstatement	misstatement	NOUN
ftr-353	2141	55	penalty	penalty	NOUN
ftr-353	2141	56	imposed	impose	VERB
ftr-353	2141	57	under	under	ADP
ftr-353	2141	58	§	§	PROPN
ftr-353	2141	59	6662	6662	NUM
ftr-353	2141	60	applies	apply	VERB
ftr-353	2141	61	to	to	ADP
ftr-353	2141	62	any	any	DET
ftr-353	2141	63	underpayment	underpayment	ADJ
ftr-353	2141	64	2010	2010	NUM
ftr-353	2141	65	]	]	PUNCT
ftr-353	2141	66	recent	recent	ADJ
ftr-353	2141	67	developments	development	NOUN
ftr-353	2141	68	in	in	ADP
ftr-353	2141	69	federal	federal	ADJ
ftr-353	2141	70	income	income	NOUN
ftr-353	2141	71	taxation	taxation	NOUN
ftr-353	2141	72	184	184	NUM
ftr-353	2141	73	resulting	result	VERB
ftr-353	2141	74	from	from	ADP
ftr-353	2141	75	the	the	DET
ftr-353	2141	76	adjustments	adjustment	NOUN
ftr-353	2141	77	in	in	ADP
ftr-353	2141	78	the	the	DET
ftr-353	2141	79	fpaa	fpaa	NOUN
ftr-353	2141	80	.	.	PUNCT
ftr-353	2142	1	the	the	DET
ftr-353	2142	2	court	court	NOUN
ftr-353	2142	3	(	(	PUNCT
ftr-353	2142	4	judge	judge	NOUN
ftr-353	2142	5	marvel	marvel	NOUN
ftr-353	2142	6	)	)	PUNCT
ftr-353	2142	7	granted	grant	VERB
ftr-353	2142	8	summary	summary	NOUN
ftr-353	2142	9	judgment	judgment	NOUN
ftr-353	2142	10	to	to	ADP
ftr-353	2142	11	the	the	DET
ftr-353	2142	12	irs	irs	PROPN
ftr-353	2142	13	holding	hold	VERB
ftr-353	2142	14	that	that	SCONJ
ftr-353	2142	15	a	a	DET
ftr-353	2142	16	determination	determination	NOUN
ftr-353	2142	17	whether	whether	SCONJ
ftr-353	2142	18	a	a	DET
ftr-353	2142	19	partnership	partnership	NOUN
ftr-353	2142	20	is	be	AUX
ftr-353	2142	21	a	a	DET
ftr-353	2142	22	sham	sham	NOUN
ftr-353	2142	23	,	,	PUNCT
ftr-353	2142	24	lacks	lack	VERB
ftr-353	2142	25	economic	economic	ADJ
ftr-353	2142	26	substance	substance	NOUN
ftr-353	2142	27	,	,	PUNCT
ftr-353	2142	28	or	or	CCONJ
ftr-353	2142	29	otherwise	otherwise	ADV
ftr-353	2142	30	should	should	AUX
ftr-353	2142	31	be	be	AUX
ftr-353	2142	32	disregarded	disregard	VERB
ftr-353	2142	33	is	be	AUX
ftr-353	2142	34	a	a	DET
ftr-353	2142	35	partnership	partnership	NOUN
ftr-353	2142	36	item	item	NOUN
ftr-353	2142	37	,	,	PUNCT
ftr-353	2142	38	following	follow	VERB
ftr-353	2142	39	its	its	PRON
ftr-353	2142	40	prior	prior	ADJ
ftr-353	2142	41	decision	decision	NOUN
ftr-353	2142	42	in	in	ADP
ftr-353	2142	43	petaluma	petaluma	PROPN
ftr-353	2142	44	fx	fx	PROPN
ftr-353	2142	45	partners	partner	NOUN
ftr-353	2142	46	,	,	PUNCT
ftr-353	2142	47	llc	llc	PROPN
ftr-353	2142	48	v.	v.	PROPN
ftr-353	2142	49	commissioner	commissioner	PROPN
ftr-353	2142	50	,	,	PUNCT
ftr-353	2142	51	131	131	NUM
ftr-353	2142	52	t.c	t.c	PROPN
ftr-353	2142	53	.	.	PROPN
ftr-353	2142	54	84	84	NUM
ftr-353	2142	55	(	(	PUNCT
ftr-353	2142	56	2008	2008	NUM
ftr-353	2142	57	)	)	PUNCT
ftr-353	2142	58	.	.	PUNCT
ftr-353	2143	1	the	the	DET
ftr-353	2143	2	court	court	NOUN
ftr-353	2143	3	also	also	ADV
ftr-353	2143	4	held	hold	VERB
ftr-353	2143	5	that	that	SCONJ
ftr-353	2143	6	when	when	SCONJ
ftr-353	2143	7	a	a	DET
ftr-353	2143	8	partnership	partnership	NOUN
ftr-353	2143	9	is	be	AUX
ftr-353	2143	10	disregarded	disregard	VERB
ftr-353	2143	11	for	for	ADP
ftr-353	2143	12	federal	federal	ADJ
ftr-353	2143	13	income	income	NOUN
ftr-353	2143	14	tax	tax	NOUN
ftr-353	2143	15	purposes	purpose	NOUN
ftr-353	2143	16	,	,	PUNCT
ftr-353	2143	17	the	the	DET
ftr-353	2143	18	court	court	NOUN
ftr-353	2143	19	has	have	VERB
ftr-353	2143	20	jurisdiction	jurisdiction	NOUN
ftr-353	2143	21	in	in	ADP
ftr-353	2143	22	the	the	DET
ftr-353	2143	23	tefra	tefra	PROPN
ftr-353	2143	24	proceeding	proceeding	NOUN
ftr-353	2143	25	to	to	PART
ftr-353	2143	26	determine	determine	VERB
ftr-353	2143	27	that	that	SCONJ
ftr-353	2143	28	the	the	DET
ftr-353	2143	29	partners	partner	NOUN
ftr-353	2143	30	have	have	VERB
ftr-353	2143	31	zero	zero	NUM
ftr-353	2143	32	outside	outside	ADJ
ftr-353	2143	33	basis	basis	NOUN
ftr-353	2143	34	.	.	PUNCT
ftr-353	2144	1	the	the	DET
ftr-353	2144	2	court	court	NOUN
ftr-353	2144	3	added	add	VERB
ftr-353	2144	4	that	that	SCONJ
ftr-353	2144	5	when	when	SCONJ
ftr-353	2144	6	the	the	DET
ftr-353	2144	7	taxpayer	taxpayer	NOUN
ftr-353	2144	8	stipulates	stipulate	VERB
ftr-353	2144	9	that	that	SCONJ
ftr-353	2144	10	it	it	PRON
ftr-353	2144	11	would	would	AUX
ftr-353	2144	12	not	not	PART
ftr-353	2144	13	contest	contest	VERB
ftr-353	2144	14	an	an	DET
ftr-353	2144	15	issue	issue	NOUN
ftr-353	2144	16	other	other	ADJ
ftr-353	2144	17	than	than	ADP
ftr-353	2144	18	on	on	ADP
ftr-353	2144	19	jurisdictional	jurisdictional	ADJ
ftr-353	2144	20	grounds	ground	NOUN
ftr-353	2144	21	,	,	PUNCT
ftr-353	2144	22	the	the	DET
ftr-353	2144	23	court	court	NOUN
ftr-353	2144	24	will	will	AUX
ftr-353	2144	25	treat	treat	VERB
ftr-353	2144	26	the	the	DET
ftr-353	2144	27	issue	issue	NOUN
ftr-353	2144	28	as	as	SCONJ
ftr-353	2144	29	conceded	concede	VERB
ftr-353	2144	30	.	.	PUNCT
ftr-353	2145	1	finally	finally	ADV
ftr-353	2145	2	,	,	PUNCT
ftr-353	2145	3	the	the	DET
ftr-353	2145	4	court	court	NOUN
ftr-353	2145	5	also	also	ADV
ftr-353	2145	6	held	hold	VERB
ftr-353	2145	7	that	that	SCONJ
ftr-353	2145	8	where	where	SCONJ
ftr-353	2145	9	the	the	DET
ftr-353	2145	10	partnership	partnership	NOUN
ftr-353	2145	11	is	be	AUX
ftr-353	2145	12	disregarded	disregard	VERB
ftr-353	2145	13	and	and	CCONJ
ftr-353	2145	14	the	the	DET
ftr-353	2145	15	partners	partner	NOUN
ftr-353	2145	16	’	'	PUNCT
ftr-353	2145	17	outside	outside	ADJ
ftr-353	2145	18	basis	basis	NOUN
ftr-353	2145	19	is	be	AUX
ftr-353	2145	20	zero	zero	NUM
ftr-353	2145	21	the	the	DET
ftr-353	2145	22	court	court	NOUN
ftr-353	2145	23	had	have	VERB
ftr-353	2145	24	jurisdiction	jurisdiction	NOUN
ftr-353	2145	25	to	to	PART
ftr-353	2145	26	determine	determine	VERB
ftr-353	2145	27	as	as	ADP
ftr-353	2145	28	partnership	partnership	NOUN
ftr-353	2145	29	items	item	NOUN
ftr-353	2145	30	the	the	DET
ftr-353	2145	31	applicability	applicability	NOUN
ftr-353	2145	32	of	of	ADP
ftr-353	2145	33	accuracy	accuracy	NOUN
ftr-353	2145	34	related	relate	VERB
ftr-353	2145	35	and	and	CCONJ
ftr-353	2145	36	valuation	valuation	NOUN
ftr-353	2145	37	misstatement	misstatement	NOUN
ftr-353	2145	38	penalties	penalty	NOUN
ftr-353	2145	39	under	under	ADP
ftr-353	2145	40	§	§	PROPN
ftr-353	2145	41	6662	6662	NUM
ftr-353	2145	42	.	.	PUNCT
ftr-353	2146	1	the	the	DET
ftr-353	2146	2	court	court	NOUN
ftr-353	2146	3	rejected	reject	VERB
ftr-353	2146	4	that	that	SCONJ
ftr-353	2146	5	taxpayer	taxpayer	NOUN
ftr-353	2146	6	’s	’s	PART
ftr-353	2146	7	assertion	assertion	NOUN
ftr-353	2146	8	that	that	SCONJ
ftr-353	2146	9	the	the	DET
ftr-353	2146	10	valuation	valuation	NOUN
ftr-353	2146	11	misstatement	misstatement	NOUN
ftr-353	2146	12	penalty	penalty	NOUN
ftr-353	2146	13	in	in	ADP
ftr-353	2146	14	inapplicable	inapplicable	ADJ
ftr-353	2146	15	because	because	SCONJ
ftr-353	2146	16	it	it	PRON
ftr-353	2146	17	was	be	AUX
ftr-353	2146	18	attributable	attributable	ADJ
ftr-353	2146	19	to	to	ADP
ftr-353	2146	20	disregard	disregard	NOUN
ftr-353	2146	21	of	of	ADP
ftr-353	2146	22	the	the	DET
ftr-353	2146	23	partnership	partnership	NOUN
ftr-353	2146	24	rather	rather	ADV
ftr-353	2146	25	than	than	ADP
ftr-353	2146	26	an	an	DET
ftr-353	2146	27	erroneous	erroneous	ADJ
ftr-353	2146	28	valuation	valuation	NOUN
ftr-353	2146	29	.	.	PUNCT
ftr-353	2147	1	16	16	NUM
ftr-353	2147	2	.	.	PUNCT
ftr-353	2148	1	in	in	ADP
ftr-353	2148	2	a	a	DET
ftr-353	2148	3	son	son	NOUN
ftr-353	2148	4	-	-	PUNCT
ftr-353	2148	5	of	of	ADP
ftr-353	2148	6	-	-	PUNCT
ftr-353	2148	7	boss	boss	NOUN
ftr-353	2148	8	litigation	litigation	NOUN
ftr-353	2148	9	the	the	DET
ftr-353	2148	10	tax	tax	NOUN
ftr-353	2148	11	court	court	NOUN
ftr-353	2148	12	has	have	VERB
ftr-353	2148	13	jurisdiction	jurisdiction	NOUN
ftr-353	2148	14	to	to	PART
ftr-353	2148	15	determine	determine	VERB
ftr-353	2148	16	partner	partner	NOUN
ftr-353	2148	17	level	level	NOUN
ftr-353	2148	18	deficiencies	deficiency	NOUN
ftr-353	2148	19	related	relate	VERB
ftr-353	2148	20	to	to	ADP
ftr-353	2148	21	affected	affect	VERB
ftr-353	2148	22	items	item	NOUN
ftr-353	2148	23	.	.	PUNCT
ftr-353	2149	1	hiding	hide	VERB
ftr-353	2149	2	the	the	DET
ftr-353	2149	3	loss	loss	NOUN
ftr-353	2149	4	through	through	ADP
ftr-353	2149	5	additional	additional	ADJ
ftr-353	2149	6	pass	pass	NOUN
ftr-353	2149	7	-	-	PUNCT
ftr-353	2149	8	throughs	throughs	NOUN
ftr-353	2149	9	justifies	justify	VERB
ftr-353	2149	10	taxpayer	taxpayer	NOUN
ftr-353	2149	11	-	-	PUNCT
ftr-353	2149	12	level	level	NOUN
ftr-353	2149	13	determinations	determination	NOUN
ftr-353	2149	14	.	.	PUNCT
ftr-353	2150	1	desmet	desmet	PROPN
ftr-353	2150	2	v.	v.	PROPN
ftr-353	2150	3	commissioner	commissioner	NOUN
ftr-353	2150	4	,	,	PUNCT
ftr-353	2150	5	581	581	NUM
ftr-353	2150	6	f.3d	f.3d	NUM
ftr-353	2150	7	297	297	NUM
ftr-353	2150	8	(	(	PUNCT
ftr-353	2150	9	6th	6th	ADJ
ftr-353	2150	10	cir	cir	NOUN
ftr-353	2150	11	.	.	PUNCT
ftr-353	2151	1	9/17/09	9/17/09	NUM
ftr-353	2151	2	)	)	PUNCT
ftr-353	2151	3	.	.	PUNCT
ftr-353	2152	1	the	the	DET
ftr-353	2152	2	taxpayers	taxpayer	NOUN
ftr-353	2152	3	formed	form	VERB
ftr-353	2152	4	a	a	DET
ftr-353	2152	5	partnership	partnership	NOUN
ftr-353	2152	6	in	in	ADP
ftr-353	2152	7	a	a	DET
ftr-353	2152	8	son	son	NOUN
ftr-353	2152	9	-	-	PUNCT
ftr-353	2152	10	of	of	ADP
ftr-353	2152	11	-	-	PUNCT
ftr-353	2152	12	boss	boss	NOUN
ftr-353	2152	13	transaction	transaction	NOUN
ftr-353	2152	14	,	,	PUNCT
ftr-353	2152	15	then	then	ADV
ftr-353	2152	16	transferred	transfer	VERB
ftr-353	2152	17	their	their	PRON
ftr-353	2152	18	partnership	partnership	NOUN
ftr-353	2152	19	interests	interest	NOUN
ftr-353	2152	20	to	to	ADP
ftr-353	2152	21	an	an	DET
ftr-353	2152	22	s	s	NOUN
ftr-353	2152	23	corporation	corporation	NOUN
ftr-353	2152	24	.	.	PUNCT
ftr-353	2153	1	in	in	ADP
ftr-353	2153	2	the	the	DET
ftr-353	2153	3	tefra	tefra	PROPN
ftr-353	2153	4	partnership	partnership	NOUN
ftr-353	2153	5	proceeding	proceeding	NOUN
ftr-353	2153	6	,	,	PUNCT
ftr-353	2153	7	which	which	PRON
ftr-353	2153	8	became	become	VERB
ftr-353	2153	9	final	final	ADJ
ftr-353	2153	10	,	,	PUNCT
ftr-353	2153	11	the	the	DET
ftr-353	2153	12	irs	irs	PROPN
ftr-353	2153	13	determined	determine	VERB
ftr-353	2153	14	that	that	SCONJ
ftr-353	2153	15	the	the	DET
ftr-353	2153	16	partnership	partnership	NOUN
ftr-353	2153	17	’s	’s	PART
ftr-353	2153	18	basis	basis	NOUN
ftr-353	2153	19	in	in	ADP
ftr-353	2153	20	distributed	distributed	ADJ
ftr-353	2153	21	property	property	NOUN
ftr-353	2153	22	was	be	AUX
ftr-353	2153	23	zero	zero	NUM
ftr-353	2153	24	.	.	PUNCT
ftr-353	2154	1	rather	rather	ADV
ftr-353	2154	2	than	than	ADP
ftr-353	2154	3	directly	directly	ADV
ftr-353	2154	4	assessing	assess	VERB
ftr-353	2154	5	tax	tax	NOUN
ftr-353	2154	6	against	against	ADP
ftr-353	2154	7	the	the	DET
ftr-353	2154	8	taxpayers	taxpayer	NOUN
ftr-353	2154	9	as	as	ADP
ftr-353	2154	10	computational	computational	ADJ
ftr-353	2154	11	adjustments	adjustment	NOUN
ftr-353	2154	12	resulting	result	VERB
ftr-353	2154	13	from	from	ADP
ftr-353	2154	14	the	the	DET
ftr-353	2154	15	fpaa	fpaa	NOUN
ftr-353	2154	16	under	under	ADP
ftr-353	2154	17	§	§	PROPN
ftr-353	2154	18	6230(a)(1	6230(a)(1	NUM
ftr-353	2154	19	)	)	PUNCT
ftr-353	2154	20	,	,	PUNCT
ftr-353	2154	21	the	the	DET
ftr-353	2154	22	irs	irs	PROPN
ftr-353	2154	23	sent	send	VERB
ftr-353	2154	24	notices	notice	NOUN
ftr-353	2154	25	of	of	ADP
ftr-353	2154	26	deficiency	deficiency	NOUN
ftr-353	2154	27	related	relate	VERB
ftr-353	2154	28	to	to	ADP
ftr-353	2154	29	affected	affect	VERB
ftr-353	2154	30	items	item	NOUN
ftr-353	2154	31	that	that	PRON
ftr-353	2154	32	require	require	VERB
ftr-353	2154	33	partner	partner	NOUN
ftr-353	2154	34	level	level	NOUN
ftr-353	2154	35	determinations	determination	NOUN
ftr-353	2154	36	under	under	ADP
ftr-353	2154	37	§	§	PROPN
ftr-353	2154	38	6230(a)(2	6230(a)(2	NOUN
ftr-353	2154	39	)	)	PUNCT
ftr-353	2154	40	.	.	PUNCT
ftr-353	2155	1	the	the	DET
ftr-353	2155	2	taxpayers	taxpayer	NOUN
ftr-353	2155	3	asserted	assert	VERB
ftr-353	2155	4	that	that	SCONJ
ftr-353	2155	5	the	the	DET
ftr-353	2155	6	irs	irs	PROPN
ftr-353	2155	7	was	be	AUX
ftr-353	2155	8	required	require	VERB
ftr-353	2155	9	to	to	PART
ftr-353	2155	10	assess	assess	VERB
ftr-353	2155	11	the	the	DET
ftr-353	2155	12	tax	tax	NOUN
ftr-353	2155	13	directly	directly	ADV
ftr-353	2155	14	because	because	SCONJ
ftr-353	2155	15	no	no	DET
ftr-353	2155	16	additional	additional	ADJ
ftr-353	2155	17	partner	partner	NOUN
ftr-353	2155	18	level	level	NOUN
ftr-353	2155	19	determinations	determination	NOUN
ftr-353	2155	20	were	be	AUX
ftr-353	2155	21	necessary	necessary	ADJ
ftr-353	2155	22	and	and	CCONJ
ftr-353	2155	23	that	that	SCONJ
ftr-353	2155	24	the	the	DET
ftr-353	2155	25	statute	statute	NOUN
ftr-353	2155	26	of	of	ADP
ftr-353	2155	27	limitations	limitation	NOUN
ftr-353	2155	28	had	have	AUX
ftr-353	2155	29	run	run	VERB
ftr-353	2155	30	on	on	ADP
ftr-353	2155	31	the	the	DET
ftr-353	2155	32	assessment	assessment	NOUN
ftr-353	2155	33	of	of	ADP
ftr-353	2155	34	individual	individual	ADJ
ftr-353	2155	35	deficiencies	deficiency	NOUN
ftr-353	2155	36	.	.	PUNCT
ftr-353	2156	1	affirming	affirm	VERB
ftr-353	2156	2	the	the	DET
ftr-353	2156	3	tax	tax	NOUN
ftr-353	2156	4	court	court	NOUN
ftr-353	2156	5	,	,	PUNCT
ftr-353	2156	6	the	the	DET
ftr-353	2156	7	sixth	sixth	ADJ
ftr-353	2156	8	circuit	circuit	NOUN
ftr-353	2156	9	concluded	conclude	VERB
ftr-353	2156	10	that	that	SCONJ
ftr-353	2156	11	the	the	DET
ftr-353	2156	12	partnership	partnership	NOUN
ftr-353	2156	13	proceeding	proceeding	NOUN
ftr-353	2156	14	determined	determine	VERB
ftr-353	2156	15	only	only	ADV
ftr-353	2156	16	that	that	SCONJ
ftr-353	2156	17	the	the	DET
ftr-353	2156	18	partnership	partnership	NOUN
ftr-353	2156	19	was	be	AUX
ftr-353	2156	20	required	require	VERB
ftr-353	2156	21	to	to	PART
ftr-353	2156	22	reduce	reduce	VERB
ftr-353	2156	23	its	its	PRON
ftr-353	2156	24	basis	basis	NOUN
ftr-353	2156	25	on	on	ADP
ftr-353	2156	26	account	account	NOUN
ftr-353	2156	27	of	of	ADP
ftr-353	2156	28	its	its	PRON
ftr-353	2156	29	contingent	contingent	ADJ
ftr-353	2156	30	obligation	obligation	NOUN
ftr-353	2156	31	to	to	PART
ftr-353	2156	32	close	close	VERB
ftr-353	2156	33	the	the	DET
ftr-353	2156	34	short	short	ADJ
ftr-353	2156	35	sale	sale	NOUN
ftr-353	2156	36	leg	leg	NOUN
ftr-353	2156	37	of	of	ADP
ftr-353	2156	38	the	the	DET
ftr-353	2156	39	son	son	NOUN
ftr-353	2156	40	-	-	PUNCT
ftr-353	2156	41	of	of	ADP
ftr-353	2156	42	-	-	PUNCT
ftr-353	2156	43	boss	boss	NOUN
ftr-353	2156	44	transaction	transaction	NOUN
ftr-353	2156	45	.	.	PUNCT
ftr-353	2157	1	the	the	DET
ftr-353	2157	2	partnership	partnership	NOUN
ftr-353	2157	3	proceeding	proceeding	NOUN
ftr-353	2157	4	did	do	AUX
ftr-353	2157	5	not	not	PART
ftr-353	2157	6	address	address	VERB
ftr-353	2157	7	the	the	DET
ftr-353	2157	8	taxpayers	taxpayer	NOUN
ftr-353	2157	9	’	'	PUNCT
ftr-353	2157	10	claimed	claim	VERB
ftr-353	2157	11	losses	loss	NOUN
ftr-353	2157	12	through	through	ADP
ftr-353	2157	13	their	their	PRON
ftr-353	2157	14	s	s	PART
ftr-353	2157	15	corporation	corporation	NOUN
ftr-353	2157	16	.	.	PUNCT
ftr-353	2158	1	the	the	DET
ftr-353	2158	2	s	s	PROPN
ftr-353	2158	3	corporation	corporation	NOUN
ftr-353	2158	4	’s	’s	PART
ftr-353	2158	5	loss	loss	NOUN
ftr-353	2158	6	was	be	AUX
ftr-353	2158	7	not	not	PART
ftr-353	2158	8	addressed	address	VERB
ftr-353	2158	9	in	in	ADP
ftr-353	2158	10	the	the	DET
ftr-353	2158	11	fpaa	fpaa	NOUN
ftr-353	2158	12	.	.	PUNCT
ftr-353	2159	1	the	the	DET
ftr-353	2159	2	s	s	PROPN
ftr-353	2159	3	corporation	corporation	NOUN
ftr-353	2159	4	’s	’s	PART
ftr-353	2159	5	loss	loss	NOUN
ftr-353	2159	6	arose	arise	VERB
ftr-353	2159	7	from	from	ADP
ftr-353	2159	8	the	the	DET
ftr-353	2159	9	sale	sale	NOUN
ftr-353	2159	10	of	of	ADP
ftr-353	2159	11	distributed	distribute	VERB
ftr-353	2159	12	stock	stock	NOUN
ftr-353	2159	13	,	,	PUNCT
ftr-353	2159	14	which	which	PRON
ftr-353	2159	15	could	could	AUX
ftr-353	2159	16	not	not	PART
ftr-353	2159	17	be	be	AUX
ftr-353	2159	18	determined	determine	VERB
ftr-353	2159	19	from	from	ADP
ftr-353	2159	20	the	the	DET
ftr-353	2159	21	fpaa	fpaa	NOUN
ftr-353	2159	22	.	.	PUNCT
ftr-353	2160	1	thus	thus	ADV
ftr-353	2160	2	,	,	PUNCT
ftr-353	2160	3	the	the	DET
ftr-353	2160	4	court	court	NOUN
ftr-353	2160	5	held	hold	VERB
ftr-353	2160	6	that	that	SCONJ
ftr-353	2160	7	the	the	DET
ftr-353	2160	8	irs	irs	PROPN
ftr-353	2160	9	was	be	AUX
ftr-353	2160	10	empowered	empower	VERB
ftr-353	2160	11	to	to	PART
ftr-353	2160	12	bring	bring	VERB
ftr-353	2160	13	individual	individual	ADJ
ftr-353	2160	14	level	level	NOUN
ftr-353	2160	15	proceedings	proceeding	NOUN
ftr-353	2160	16	to	to	PART
ftr-353	2160	17	resolve	resolve	VERB
ftr-353	2160	18	issues	issue	NOUN
ftr-353	2160	19	regarding	regard	VERB
ftr-353	2160	20	the	the	DET
ftr-353	2160	21	losses	loss	NOUN
ftr-353	2160	22	passed	pass	VERB
ftr-353	2160	23	-	-	PUNCT
ftr-353	2160	24	through	through	NOUN
ftr-353	2160	25	from	from	ADP
ftr-353	2160	26	the	the	DET
ftr-353	2160	27	s	s	PART
ftr-353	2160	28	corporation	corporation	NOUN
ftr-353	2160	29	.	.	PUNCT
ftr-353	2161	1	the	the	DET
ftr-353	2161	2	court	court	NOUN
ftr-353	2161	3	also	also	ADV
ftr-353	2161	4	rejected	reject	VERB
ftr-353	2161	5	the	the	DET
ftr-353	2161	6	taxpayers	taxpayer	NOUN
ftr-353	2161	7	’	’	PART
ftr-353	2161	8	assertion	assertion	NOUN
ftr-353	2161	9	that	that	SCONJ
ftr-353	2161	10	the	the	DET
ftr-353	2161	11	procedure	procedure	NOUN
ftr-353	2161	12	allows	allow	VERB
ftr-353	2161	13	duplicative	duplicative	ADJ
ftr-353	2161	14	proceedings	proceeding	NOUN
ftr-353	2161	15	contrary	contrary	ADJ
ftr-353	2161	16	to	to	ADP
ftr-353	2161	17	the	the	DET
ftr-353	2161	18	purpose	purpose	NOUN
ftr-353	2161	19	of	of	ADP
ftr-353	2161	20	the	the	DET
ftr-353	2161	21	tefra	tefra	PROPN
ftr-353	2161	22	partnership	partnership	NOUN
ftr-353	2161	23	provisions	provision	NOUN
ftr-353	2161	24	.	.	PUNCT
ftr-353	2162	1	185	185	NUM
ftr-353	2162	2	florida	florida	PROPN
ftr-353	2162	3	tax	tax	NOUN
ftr-353	2162	4	review	review	NOUN
ftr-353	2162	5	[	[	X
ftr-353	2162	6	vol	vol	NOUN
ftr-353	2162	7	.	.	PUNCT
ftr-353	2163	1	10	10	NUM
ftr-353	2163	2	:	:	PUNCT
ftr-353	2163	3	si	si	PROPN
ftr-353	2163	4	17	17	NUM
ftr-353	2163	5	.	.	PUNCT
ftr-353	2164	1	go	go	VERB
ftr-353	2164	2	figure	figure	VERB
ftr-353	2164	3	the	the	DET
ftr-353	2164	4	deposit	deposit	NOUN
ftr-353	2164	5	and	and	CCONJ
ftr-353	2164	6	come	come	VERB
ftr-353	2164	7	back	back	ADV
ftr-353	2164	8	.	.	PUNCT
ftr-353	2165	1	russian	russian	ADJ
ftr-353	2165	2	recovery	recovery	PROPN
ftr-353	2165	3	fund	fund	PROPN
ftr-353	2165	4	ltd	ltd	PROPN
ftr-353	2165	5	.	.	PROPN
ftr-353	2166	1	v.	v.	PROPN
ftr-353	2166	2	united	united	PROPN
ftr-353	2166	3	states	states	PROPN
ftr-353	2166	4	,	,	PUNCT
ftr-353	2166	5	105	105	NUM
ftr-353	2166	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2166	7	2010	2010	NUM
ftr-353	2166	8	-	-	SYM
ftr-353	2166	9	310	310	NUM
ftr-353	2166	10	(	(	PUNCT
ftr-353	2166	11	fed	fed	PROPN
ftr-353	2166	12	.	.	PUNCT
ftr-353	2167	1	cl	cl	NOUN
ftr-353	2167	2	.	.	PUNCT
ftr-353	2168	1	12/14/09	12/14/09	NUM
ftr-353	2168	2	)	)	PUNCT
ftr-353	2168	3	.	.	PUNCT
ftr-353	2169	1	section	section	NOUN
ftr-353	2169	2	6226(a	6226(a	NUM
ftr-353	2169	3	)	)	PUNCT
ftr-353	2169	4	requires	require	VERB
ftr-353	2169	5	that	that	SCONJ
ftr-353	2169	6	in	in	ADP
ftr-353	2169	7	order	order	NOUN
ftr-353	2169	8	to	to	PART
ftr-353	2169	9	petition	petition	VERB
ftr-353	2169	10	for	for	ADP
ftr-353	2169	11	a	a	DET
ftr-353	2169	12	readjustment	readjustment	NOUN
ftr-353	2169	13	of	of	ADP
ftr-353	2169	14	a	a	DET
ftr-353	2169	15	partnership	partnership	NOUN
ftr-353	2169	16	item	item	NOUN
ftr-353	2169	17	in	in	ADP
ftr-353	2169	18	the	the	DET
ftr-353	2169	19	court	court	NOUN
ftr-353	2169	20	of	of	ADP
ftr-353	2169	21	federal	federal	ADJ
ftr-353	2169	22	claims	claim	NOUN
ftr-353	2169	23	,	,	PUNCT
ftr-353	2169	24	the	the	DET
ftr-353	2169	25	petitioning	petitioning	ADJ
ftr-353	2169	26	partner	partner	NOUN
ftr-353	2169	27	must	must	AUX
ftr-353	2169	28	provide	provide	VERB
ftr-353	2169	29	a	a	DET
ftr-353	2169	30	deposit	deposit	NOUN
ftr-353	2169	31	of	of	ADP
ftr-353	2169	32	the	the	DET
ftr-353	2169	33	amount	amount	NOUN
ftr-353	2169	34	by	by	ADP
ftr-353	2169	35	which	which	PRON
ftr-353	2169	36	the	the	DET
ftr-353	2169	37	tax	tax	NOUN
ftr-353	2169	38	liability	liability	NOUN
ftr-353	2169	39	of	of	ADP
ftr-353	2169	40	the	the	DET
ftr-353	2169	41	petitioning	petitioning	ADJ
ftr-353	2169	42	partner	partner	NOUN
ftr-353	2169	43	would	would	AUX
ftr-353	2169	44	be	be	AUX
ftr-353	2169	45	increased	increase	VERB
ftr-353	2169	46	if	if	SCONJ
ftr-353	2169	47	the	the	DET
ftr-353	2169	48	treatment	treatment	NOUN
ftr-353	2169	49	of	of	ADP
ftr-353	2169	50	partnership	partnership	NOUN
ftr-353	2169	51	items	item	NOUN
ftr-353	2169	52	on	on	ADP
ftr-353	2169	53	the	the	DET
ftr-353	2169	54	partner	partner	NOUN
ftr-353	2169	55	’s	’s	PART
ftr-353	2169	56	return	return	NOUN
ftr-353	2169	57	were	be	AUX
ftr-353	2169	58	consistent	consistent	ADJ
ftr-353	2169	59	with	with	ADP
ftr-353	2169	60	the	the	DET
ftr-353	2169	61	fpaa	fpaa	NOUN
ftr-353	2169	62	.	.	PUNCT
ftr-353	2170	1	reg	reg	NOUN
ftr-353	2170	2	.	.	PUNCT
ftr-353	2171	1	§	§	PROPN
ftr-353	2171	2	301.6226(e)-1(a)(1	301.6226(e)-1(a)(1	NUM
ftr-353	2171	3	)	)	PUNCT
ftr-353	2171	4	requires	require	VERB
ftr-353	2171	5	that	that	SCONJ
ftr-353	2171	6	if	if	SCONJ
ftr-353	2171	7	the	the	DET
ftr-353	2171	8	petitioning	petitioning	ADJ
ftr-353	2171	9	partners	partner	NOUN
ftr-353	2171	10	is	be	AUX
ftr-353	2171	11	itself	itself	PRON
ftr-353	2171	12	a	a	DET
ftr-353	2171	13	partnership	partnership	NOUN
ftr-353	2171	14	,	,	PUNCT
ftr-353	2171	15	the	the	DET
ftr-353	2171	16	deposit	deposit	NOUN
ftr-353	2171	17	must	must	AUX
ftr-353	2171	18	include	include	VERB
ftr-353	2171	19	the	the	DET
ftr-353	2171	20	potential	potential	ADJ
ftr-353	2171	21	liability	liability	NOUN
ftr-353	2171	22	of	of	ADP
ftr-353	2171	23	each	each	DET
ftr-353	2171	24	indirect	indirect	ADJ
ftr-353	2171	25	partner	partner	NOUN
ftr-353	2171	26	.	.	PUNCT
ftr-353	2172	1	in	in	ADP
ftr-353	2172	2	an	an	DET
ftr-353	2172	3	arrangement	arrangement	NOUN
ftr-353	2172	4	with	with	ADP
ftr-353	2172	5	losses	loss	NOUN
ftr-353	2172	6	flowing	flow	VERB
ftr-353	2172	7	to	to	ADP
ftr-353	2172	8	partners	partner	NOUN
ftr-353	2172	9	through	through	ADP
ftr-353	2172	10	multiple	multiple	ADJ
ftr-353	2172	11	partnerships	partnership	NOUN
ftr-353	2172	12	,	,	PUNCT
ftr-353	2172	13	the	the	DET
ftr-353	2172	14	court	court	NOUN
ftr-353	2172	15	holds	hold	VERB
ftr-353	2172	16	that	that	SCONJ
ftr-353	2172	17	the	the	DET
ftr-353	2172	18	deposit	deposit	NOUN
ftr-353	2172	19	must	must	AUX
ftr-353	2172	20	be	be	AUX
ftr-353	2172	21	calculated	calculate	VERB
ftr-353	2172	22	by	by	ADP
ftr-353	2172	23	any	any	DET
ftr-353	2172	24	downstream	downstream	ADJ
ftr-353	2172	25	partner	partner	NOUN
ftr-353	2172	26	to	to	PART
ftr-353	2172	27	include	include	VERB
ftr-353	2172	28	losses	loss	NOUN
ftr-353	2172	29	flowing	flow	VERB
ftr-353	2172	30	through	through	ADP
ftr-353	2172	31	the	the	DET
ftr-353	2172	32	chain	chain	NOUN
ftr-353	2172	33	of	of	ADP
ftr-353	2172	34	partnerships	partnership	NOUN
ftr-353	2172	35	,	,	PUNCT
ftr-353	2172	36	and	and	CCONJ
ftr-353	2172	37	not	not	PART
ftr-353	2172	38	just	just	ADV
ftr-353	2172	39	losses	loss	NOUN
ftr-353	2172	40	passing	pass	VERB
ftr-353	2172	41	through	through	ADP
ftr-353	2172	42	a	a	DET
ftr-353	2172	43	single	single	ADJ
ftr-353	2172	44	filing	filing	NOUN
ftr-353	2172	45	partnership	partnership	NOUN
ftr-353	2172	46	.	.	PUNCT
ftr-353	2173	1	the	the	DET
ftr-353	2173	2	filing	filing	NOUN
ftr-353	2173	3	partner	partner	NOUN
ftr-353	2173	4	’s	’s	PART
ftr-353	2173	5	$	$	SYM
ftr-353	2173	6	50,000	50,000	NUM
ftr-353	2173	7	actual	actual	ADJ
ftr-353	2173	8	deposit	deposit	NOUN
ftr-353	2173	9	was	be	AUX
ftr-353	2173	10	increased	increase	VERB
ftr-353	2173	11	to	to	ADP
ftr-353	2173	12	a	a	DET
ftr-353	2173	13	required	require	VERB
ftr-353	2173	14	deposit	deposit	NOUN
ftr-353	2173	15	of	of	ADP
ftr-353	2173	16	$	$	SYM
ftr-353	2173	17	8	8	NUM
ftr-353	2173	18	million	million	NUM
ftr-353	2173	19	under	under	ADP
ftr-353	2173	20	this	this	DET
ftr-353	2173	21	interpretation	interpretation	NOUN
ftr-353	2173	22	.	.	PUNCT
ftr-353	2174	1	rather	rather	ADV
ftr-353	2174	2	than	than	SCONJ
ftr-353	2174	3	dismiss	dismiss	VERB
ftr-353	2174	4	the	the	DET
ftr-353	2174	5	case	case	NOUN
ftr-353	2174	6	,	,	PUNCT
ftr-353	2174	7	however	however	ADV
ftr-353	2174	8	,	,	PUNCT
ftr-353	2174	9	the	the	DET
ftr-353	2174	10	court	court	NOUN
ftr-353	2174	11	allowed	allow	VERB
ftr-353	2174	12	the	the	DET
ftr-353	2174	13	taxpayer	taxpayer	NOUN
ftr-353	2174	14	to	to	PART
ftr-353	2174	15	show	show	VERB
ftr-353	2174	16	that	that	SCONJ
ftr-353	2174	17	she	she	PRON
ftr-353	2174	18	made	make	VERB
ftr-353	2174	19	a	a	DET
ftr-353	2174	20	good	good	ADJ
ftr-353	2174	21	faith	faith	NOUN
ftr-353	2174	22	effort	effort	NOUN
ftr-353	2174	23	to	to	PART
ftr-353	2174	24	calculate	calculate	VERB
ftr-353	2174	25	the	the	DET
ftr-353	2174	26	required	required	ADJ
ftr-353	2174	27	deposit	deposit	NOUN
ftr-353	2174	28	.	.	PUNCT
ftr-353	2175	1	g.	g.	PROPN
ftr-353	2175	2	miscellaneous	miscellaneous	ADJ
ftr-353	2175	3	1	1	NUM
ftr-353	2175	4	.	.	PUNCT
ftr-353	2176	1	just	just	ADV
ftr-353	2176	2	because	because	SCONJ
ftr-353	2176	3	the	the	DET
ftr-353	2176	4	k-1	k-1	PROPN
ftr-353	2176	5	says	say	VERB
ftr-353	2176	6	you	you	PRON
ftr-353	2176	7	’re	’re	VERB
ftr-353	2176	8	the	the	DET
ftr-353	2176	9	partner	partner	NOUN
ftr-353	2176	10	does	do	AUX
ftr-353	2176	11	n’t	not	PART
ftr-353	2176	12	necessary	necessary	ADJ
ftr-353	2176	13	mean	mean	VERB
ftr-353	2176	14	you	you	PRON
ftr-353	2176	15	’re	’re	VERB
ftr-353	2176	16	really	really	ADV
ftr-353	2176	17	the	the	DET
ftr-353	2176	18	partner	partner	NOUN
ftr-353	2176	19	.	.	PUNCT
ftr-353	2177	1	windheim	windheim	PROPN
ftr-353	2177	2	v.	v.	PROPN
ftr-353	2177	3	commissioner	commissioner	PROPN
ftr-353	2177	4	,	,	PUNCT
ftr-353	2177	5	t.c	t.c	PROPN
ftr-353	2177	6	.	.	PROPN
ftr-353	2177	7	memo	memo	NOUN
ftr-353	2177	8	.	.	PUNCT
ftr-353	2178	1	2009	2009	NUM
ftr-353	2178	2	-	-	SYM
ftr-353	2178	3	136	136	NUM
ftr-353	2178	4	(	(	PUNCT
ftr-353	2178	5	6/10/09	6/10/09	NUM
ftr-353	2178	6	)	)	PUNCT
ftr-353	2178	7	.	.	PUNCT
ftr-353	2179	1	a	a	DET
ftr-353	2179	2	canadian	canadian	ADJ
ftr-353	2179	3	resident	resident	NOUN
ftr-353	2179	4	who	who	PRON
ftr-353	2179	5	received	receive	VERB
ftr-353	2179	6	legal	legal	ADJ
ftr-353	2179	7	title	title	NOUN
ftr-353	2179	8	to	to	ADP
ftr-353	2179	9	a	a	DET
ftr-353	2179	10	partnership	partnership	NOUN
ftr-353	2179	11	interest	interest	NOUN
ftr-353	2179	12	from	from	ADP
ftr-353	2179	13	his	his	PRON
ftr-353	2179	14	father	father	NOUN
ftr-353	2179	15	(	(	PUNCT
ftr-353	2179	16	now	now	ADV
ftr-353	2179	17	deceased	deceased	ADJ
ftr-353	2179	18	)	)	PUNCT
ftr-353	2179	19	was	be	AUX
ftr-353	2179	20	held	hold	VERB
ftr-353	2179	21	not	not	PART
ftr-353	2179	22	to	to	PART
ftr-353	2179	23	be	be	AUX
ftr-353	2179	24	the	the	DET
ftr-353	2179	25	beneficial	beneficial	ADJ
ftr-353	2179	26	owner	owner	NOUN
ftr-353	2179	27	of	of	ADP
ftr-353	2179	28	the	the	DET
ftr-353	2179	29	partnership	partnership	NOUN
ftr-353	2179	30	interest	interest	NOUN
ftr-353	2179	31	for	for	ADP
ftr-353	2179	32	federal	federal	ADJ
ftr-353	2179	33	tax	tax	NOUN
ftr-353	2179	34	purposes	purpose	NOUN
ftr-353	2179	35	.	.	PUNCT
ftr-353	2180	1	the	the	DET
ftr-353	2180	2	taxpayer	taxpayer	NOUN
ftr-353	2180	3	was	be	AUX
ftr-353	2180	4	involved	involve	VERB
ftr-353	2180	5	in	in	ADP
ftr-353	2180	6	disputes	dispute	NOUN
ftr-353	2180	7	with	with	ADP
ftr-353	2180	8	his	his	PRON
ftr-353	2180	9	mother	mother	NOUN
ftr-353	2180	10	and	and	CCONJ
ftr-353	2180	11	sister	sister	NOUN
ftr-353	2180	12	over	over	ADP
ftr-353	2180	13	control	control	NOUN
ftr-353	2180	14	of	of	ADP
ftr-353	2180	15	family	family	NOUN
ftr-353	2180	16	assets	asset	NOUN
ftr-353	2180	17	.	.	PUNCT
ftr-353	2181	1	the	the	DET
ftr-353	2181	2	partnership	partnership	NOUN
ftr-353	2181	3	issued	issue	VERB
ftr-353	2181	4	k-1s	k-1s	PROPN
ftr-353	2181	5	in	in	ADP
ftr-353	2181	6	the	the	DET
ftr-353	2181	7	taxpayer	taxpayer	NOUN
ftr-353	2181	8	’s	’s	PART
ftr-353	2181	9	name	name	NOUN
ftr-353	2181	10	in	in	ADP
ftr-353	2181	11	care	care	NOUN
ftr-353	2181	12	of	of	ADP
ftr-353	2181	13	his	his	PRON
ftr-353	2181	14	mother	mother	NOUN
ftr-353	2181	15	.	.	PUNCT
ftr-353	2182	1	a	a	DET
ftr-353	2182	2	canadian	canadian	ADJ
ftr-353	2182	3	trial	trial	NOUN
ftr-353	2182	4	court	court	NOUN
ftr-353	2182	5	had	have	AUX
ftr-353	2182	6	held	hold	VERB
ftr-353	2182	7	that	that	SCONJ
ftr-353	2182	8	disbursements	disbursement	NOUN
ftr-353	2182	9	by	by	ADP
ftr-353	2182	10	toronto	toronto	PROPN
ftr-353	2182	11	dominion	dominion	PROPN
ftr-353	2182	12	bank	bank	PROPN
ftr-353	2182	13	of	of	ADP
ftr-353	2182	14	partnership	partnership	NOUN
ftr-353	2182	15	distributions	distribution	NOUN
ftr-353	2182	16	to	to	ADP
ftr-353	2182	17	the	the	DET
ftr-353	2182	18	taxpayer	taxpayer	NOUN
ftr-353	2182	19	’s	’s	PART
ftr-353	2182	20	mother	mother	NOUN
ftr-353	2182	21	were	be	AUX
ftr-353	2182	22	negligent	negligent	ADJ
ftr-353	2182	23	,	,	PUNCT
ftr-353	2182	24	but	but	CCONJ
ftr-353	2182	25	that	that	DET
ftr-353	2182	26	decision	decision	NOUN
ftr-353	2182	27	was	be	AUX
ftr-353	2182	28	reversed	reverse	VERB
ftr-353	2182	29	by	by	ADP
ftr-353	2182	30	a	a	DET
ftr-353	2182	31	higher	high	ADJ
ftr-353	2182	32	court	court	NOUN
ftr-353	2182	33	holding	hold	VERB
ftr-353	2182	34	that	that	SCONJ
ftr-353	2182	35	the	the	DET
ftr-353	2182	36	bank	bank	NOUN
ftr-353	2182	37	was	be	AUX
ftr-353	2182	38	not	not	PART
ftr-353	2182	39	liable	liable	ADJ
ftr-353	2182	40	to	to	ADP
ftr-353	2182	41	the	the	DET
ftr-353	2182	42	taxpayer	taxpayer	NOUN
ftr-353	2182	43	.	.	PUNCT
ftr-353	2183	1	a	a	DET
ftr-353	2183	2	new	new	PROPN
ftr-353	2183	3	york	york	PROPN
ftr-353	2183	4	court	court	PROPN
ftr-353	2183	5	had	have	AUX
ftr-353	2183	6	awarded	award	VERB
ftr-353	2183	7	the	the	DET
ftr-353	2183	8	taxpayer	taxpayer	NOUN
ftr-353	2183	9	’s	’s	PART
ftr-353	2183	10	mother	mother	NOUN
ftr-353	2183	11	a	a	DET
ftr-353	2183	12	constructive	constructive	ADJ
ftr-353	2183	13	trust	trust	NOUN
ftr-353	2183	14	over	over	ADP
ftr-353	2183	15	the	the	DET
ftr-353	2183	16	partnership	partnership	NOUN
ftr-353	2183	17	proceeds	proceed	VERB
ftr-353	2183	18	.	.	PUNCT
ftr-353	2184	1	the	the	DET
ftr-353	2184	2	tax	tax	NOUN
ftr-353	2184	3	court	court	NOUN
ftr-353	2184	4	(	(	PUNCT
ftr-353	2184	5	judge	judge	NOUN
ftr-353	2184	6	goeke	goeke	ADJ
ftr-353	2184	7	)	)	PUNCT
ftr-353	2184	8	held	hold	VERB
ftr-353	2184	9	that	that	SCONJ
ftr-353	2184	10	the	the	DET
ftr-353	2184	11	taxpayer	taxpayer	NOUN
ftr-353	2184	12	had	have	VERB
ftr-353	2184	13	no	no	DET
ftr-353	2184	14	economic	economic	ADJ
ftr-353	2184	15	benefit	benefit	NOUN
ftr-353	2184	16	from	from	ADP
ftr-353	2184	17	the	the	DET
ftr-353	2184	18	partnership	partnership	NOUN
ftr-353	2184	19	interest	interest	NOUN
ftr-353	2184	20	and	and	CCONJ
ftr-353	2184	21	was	be	AUX
ftr-353	2184	22	thus	thus	ADV
ftr-353	2184	23	not	not	PART
ftr-353	2184	24	a	a	DET
ftr-353	2184	25	partner	partner	NOUN
ftr-353	2184	26	subject	subject	ADJ
ftr-353	2184	27	to	to	ADP
ftr-353	2184	28	tax	tax	NOUN
ftr-353	2184	29	on	on	ADP
ftr-353	2184	30	partnership	partnership	NOUN
ftr-353	2184	31	income	income	NOUN
ftr-353	2184	32	.	.	PUNCT
ftr-353	2185	1	viii	viii	PROPN
ftr-353	2185	2	.	.	PUNCT
ftr-353	2186	1	tax	tax	NOUN
ftr-353	2186	2	shelters	shelter	NOUN
ftr-353	2186	3	a.	a.	NOUN
ftr-353	2186	4	tax	tax	NOUN
ftr-353	2186	5	shelter	shelter	NOUN
ftr-353	2186	6	cases	case	NOUN
ftr-353	2186	7	and	and	CCONJ
ftr-353	2186	8	rulings	ruling	NOUN
ftr-353	2187	1	—	—	PUNCT
ftr-353	2187	2	the	the	DET
ftr-353	2187	3	saga	saga	NOUN
ftr-353	2187	4	starts	start	VERB
ftr-353	2187	5	a	a	DET
ftr-353	2187	6	long	long	ADJ
ftr-353	2187	7	,	,	PUNCT
ftr-353	2187	8	long	long	ADJ
ftr-353	2187	9	time	time	NOUN
ftr-353	2187	10	ago	ago	ADV
ftr-353	2187	11	,	,	PUNCT
ftr-353	2187	12	but	but	CCONJ
ftr-353	2187	13	new	new	ADJ
ftr-353	2187	14	mysteries	mystery	NOUN
ftr-353	2187	15	continue	continue	VERB
ftr-353	2187	16	to	to	PART
ftr-353	2187	17	unravel	unravel	VERB
ftr-353	2187	18	.	.	PUNCT
ftr-353	2188	1	1	1	X
ftr-353	2188	2	.	.	X
ftr-353	2188	3	notice	notice	VERB
ftr-353	2188	4	2000	2000	NUM
ftr-353	2188	5	-	-	SYM
ftr-353	2188	6	44	44	NUM
ftr-353	2188	7	.	.	PUNCT
ftr-353	2189	1	baby	baby	NOUN
ftr-353	2189	2	boss	boss	NOUN
ftr-353	2189	3	is	be	AUX
ftr-353	2189	4	a	a	DET
ftr-353	2189	5	fraud	fraud	NOUN
ftr-353	2189	6	too	too	ADV
ftr-353	2189	7	!	!	PUNCT
ftr-353	2190	1	notice	notice	VERB
ftr-353	2190	2	2000	2000	NUM
ftr-353	2190	3	-	-	SYM
ftr-353	2190	4	44	44	NUM
ftr-353	2190	5	,	,	PUNCT
ftr-353	2190	6	2000	2000	NUM
ftr-353	2190	7	-	-	SYM
ftr-353	2190	8	2	2	NUM
ftr-353	2190	9	cb	cb	X
ftr-353	2190	10	.	.	PROPN
ftr-353	2190	11	255	255	NUM
ftr-353	2190	12	(	(	PUNCT
ftr-353	2190	13	8/13/00	8/13/00	NUM
ftr-353	2190	14	)	)	PUNCT
ftr-353	2190	15	.	.	PUNCT
ftr-353	2191	1	“	"	PUNCT
ftr-353	2191	2	artificial	artificial	ADJ
ftr-353	2191	3	”	"	PUNCT
ftr-353	2191	4	capital	capital	NOUN
ftr-353	2191	5	losses	loss	NOUN
ftr-353	2191	6	generated	generate	VERB
ftr-353	2191	7	by	by	ADP
ftr-353	2191	8	baby	baby	NOUN
ftr-353	2191	9	boss	boss	NOUN
ftr-353	2191	10	transactions	transaction	NOUN
ftr-353	2191	11	will	will	AUX
ftr-353	2191	12	not	not	PART
ftr-353	2191	13	be	be	AUX
ftr-353	2191	14	allowed	allow	VERB
ftr-353	2191	15	.	.	PUNCT
ftr-353	2192	1	(	(	PUNCT
ftr-353	2192	2	note	note	VERB
ftr-353	2192	3	that	that	PRON
ftr-353	2192	4	notice	notice	VERB
ftr-353	2192	5	99	99	NUM
ftr-353	2192	6	-	-	SYM
ftr-353	2192	7	59	59	NUM
ftr-353	2192	8	,	,	PUNCT
ftr-353	2192	9	19992010	19992010	NUM
ftr-353	2192	10	]	]	PUNCT
ftr-353	2192	11	recent	recent	ADJ
ftr-353	2192	12	developments	development	NOUN
ftr-353	2192	13	in	in	ADP
ftr-353	2192	14	federal	federal	ADJ
ftr-353	2192	15	income	income	NOUN
ftr-353	2192	16	taxation	taxation	NOUN
ftr-353	2192	17	186	186	NUM
ftr-353	2192	18	2	2	NUM
ftr-353	2192	19	c.b	c.b	PROPN
ftr-353	2192	20	.	.	PROPN
ftr-353	2192	21	761	761	NUM
ftr-353	2192	22	,	,	PUNCT
ftr-353	2192	23	advised	advise	VERB
ftr-353	2192	24	taxpayers	taxpayer	NOUN
ftr-353	2192	25	that	that	PRON
ftr-353	2192	26	losses	losse	VERB
ftr-353	2192	27	from	from	ADP
ftr-353	2192	28	“	"	PUNCT
ftr-353	2192	29	boss	boss	NOUN
ftr-353	2192	30	”	"	PUNCT
ftr-353	2192	31	product	product	NOUN
ftr-353	2192	32	transactions	transaction	NOUN
ftr-353	2192	33	are	be	AUX
ftr-353	2192	34	not	not	PART
ftr-353	2192	35	properly	properly	ADV
ftr-353	2192	36	deductible	deductible	ADJ
ftr-353	2192	37	.	.	PUNCT
ftr-353	2192	38	)	)	PUNCT
ftr-353	2193	1	•	•	NOUN
ftr-353	2193	2	scheme	scheme	NOUN
ftr-353	2193	3	#	#	SYM
ftr-353	2193	4	1	1	NUM
ftr-353	2193	5	:	:	PUNCT
ftr-353	2193	6	the	the	DET
ftr-353	2193	7	taxpayer	taxpayer	NOUN
ftr-353	2193	8	purports	purport	VERB
ftr-353	2193	9	to	to	PART
ftr-353	2193	10	borrow	borrow	VERB
ftr-353	2193	11	at	at	ADP
ftr-353	2193	12	a	a	DET
ftr-353	2193	13	premium	premium	ADJ
ftr-353	2193	14	interest	interest	NOUN
ftr-353	2193	15	rate	rate	NOUN
ftr-353	2193	16	.	.	PUNCT
ftr-353	2194	1	for	for	ADP
ftr-353	2194	2	example	example	NOUN
ftr-353	2194	3	,	,	PUNCT
ftr-353	2194	4	a	a	DET
ftr-353	2194	5	lender	lender	NOUN
ftr-353	2194	6	gives	give	VERB
ftr-353	2194	7	the	the	DET
ftr-353	2194	8	taxpayer	taxpayer	NOUN
ftr-353	2194	9	$	$	SYM
ftr-353	2194	10	3,000	3,000	NUM
ftr-353	2194	11	and	and	CCONJ
ftr-353	2194	12	the	the	DET
ftr-353	2194	13	parties	party	NOUN
ftr-353	2194	14	treat	treat	VERB
ftr-353	2194	15	the	the	DET
ftr-353	2194	16	stated	state	VERB
ftr-353	2194	17	principal	principal	ADJ
ftr-353	2194	18	amount	amount	NOUN
ftr-353	2194	19	of	of	ADP
ftr-353	2194	20	the	the	DET
ftr-353	2194	21	loan	loan	NOUN
ftr-353	2194	22	as	as	ADP
ftr-353	2194	23	only	only	ADV
ftr-353	2194	24	$	$	SYM
ftr-353	2194	25	2,000	2,000	NUM
ftr-353	2194	26	,	,	PUNCT
ftr-353	2194	27	with	with	ADP
ftr-353	2194	28	the	the	DET
ftr-353	2194	29	remaining	remain	VERB
ftr-353	2194	30	$	$	SYM
ftr-353	2194	31	1,000	1,000	NUM
ftr-353	2194	32	that	that	PRON
ftr-353	2194	33	must	must	AUX
ftr-353	2194	34	be	be	AUX
ftr-353	2194	35	repaid	repay	VERB
ftr-353	2194	36	representing	represent	VERB
ftr-353	2194	37	interest	interest	NOUN
ftr-353	2194	38	.	.	PUNCT
ftr-353	2195	1	the	the	DET
ftr-353	2195	2	taxpayer	taxpayer	NOUN
ftr-353	2195	3	contributes	contribute	VERB
ftr-353	2195	4	the	the	DET
ftr-353	2195	5	loan	loan	NOUN
ftr-353	2195	6	proceeds	proceed	NOUN
ftr-353	2195	7	into	into	ADP
ftr-353	2195	8	a	a	DET
ftr-353	2195	9	partnership	partnership	NOUN
ftr-353	2195	10	,	,	PUNCT
ftr-353	2195	11	which	which	PRON
ftr-353	2195	12	assumes	assume	VERB
ftr-353	2195	13	the	the	DET
ftr-353	2195	14	liability	liability	NOUN
ftr-353	2195	15	,	,	PUNCT
ftr-353	2195	16	and	and	CCONJ
ftr-353	2195	17	uses	use	VERB
ftr-353	2195	18	the	the	DET
ftr-353	2195	19	proceeds	proceed	NOUN
ftr-353	2195	20	to	to	PART
ftr-353	2195	21	purchase	purchase	VERB
ftr-353	2195	22	an	an	DET
ftr-353	2195	23	investment	investment	NOUN
ftr-353	2195	24	asset	asset	NOUN
ftr-353	2195	25	worth	worth	ADJ
ftr-353	2195	26	$	$	SYM
ftr-353	2195	27	3,000	3,000	NUM
ftr-353	2195	28	.	.	PUNCT
ftr-353	2196	1	the	the	DET
ftr-353	2196	2	taxpayer	taxpayer	NOUN
ftr-353	2196	3	/	/	SYM
ftr-353	2196	4	partner	partner	NOUN
ftr-353	2196	5	takes	take	VERB
ftr-353	2196	6	the	the	DET
ftr-353	2196	7	position	position	NOUN
ftr-353	2196	8	under	under	ADP
ftr-353	2196	9	§	§	NOUN
ftr-353	2196	10	§	§	ADJ
ftr-353	2196	11	705(a)(2	705(a)(2	NOUN
ftr-353	2196	12	)	)	PUNCT
ftr-353	2196	13	,	,	PUNCT
ftr-353	2196	14	722	722	NUM
ftr-353	2196	15	,	,	PUNCT
ftr-353	2196	16	and	and	CCONJ
ftr-353	2196	17	752(b	752(b	NUM
ftr-353	2196	18	)	)	PUNCT
ftr-353	2196	19	that	that	SCONJ
ftr-353	2196	20	his	his	PRON
ftr-353	2196	21	basis	basis	NOUN
ftr-353	2196	22	in	in	ADP
ftr-353	2196	23	his	his	PRON
ftr-353	2196	24	partnership	partnership	NOUN
ftr-353	2196	25	interest	interest	NOUN
ftr-353	2196	26	is	be	AUX
ftr-353	2196	27	$	$	SYM
ftr-353	2196	28	1,000	1,000	NUM
ftr-353	2196	29	(	(	PUNCT
ftr-353	2196	30	the	the	DET
ftr-353	2196	31	$	$	SYM
ftr-353	2196	32	3,000	3,000	NUM
ftr-353	2196	33	cash	cash	NOUN
ftr-353	2196	34	contribution	contribution	NOUN
ftr-353	2196	35	minus	minus	ADP
ftr-353	2196	36	the	the	DET
ftr-353	2196	37	$	$	SYM
ftr-353	2196	38	2,000	2,000	NUM
ftr-353	2196	39	assumed	assume	VERB
ftr-353	2196	40	liability	liability	NOUN
ftr-353	2196	41	)	)	PUNCT
ftr-353	2196	42	,	,	PUNCT
ftr-353	2196	43	even	even	ADV
ftr-353	2196	44	though	though	SCONJ
ftr-353	2196	45	the	the	DET
ftr-353	2196	46	value	value	NOUN
ftr-353	2196	47	of	of	ADP
ftr-353	2196	48	the	the	DET
ftr-353	2196	49	partnership	partnership	NOUN
ftr-353	2196	50	interest	interest	NOUN
ftr-353	2196	51	is	be	AUX
ftr-353	2196	52	zero	zero	NUM
ftr-353	2196	53	.	.	PUNCT
ftr-353	2197	1	the	the	DET
ftr-353	2197	2	taxpayer	taxpayer	NOUN
ftr-353	2197	3	then	then	ADV
ftr-353	2197	4	sells	sell	VERB
ftr-353	2197	5	the	the	DET
ftr-353	2197	6	partnership	partnership	NOUN
ftr-353	2197	7	interest	interest	NOUN
ftr-353	2197	8	for	for	ADP
ftr-353	2197	9	a	a	DET
ftr-353	2197	10	nominal	nominal	ADJ
ftr-353	2197	11	amount	amount	NOUN
ftr-353	2197	12	,	,	PUNCT
ftr-353	2197	13	claiming	claim	VERB
ftr-353	2197	14	a	a	DET
ftr-353	2197	15	$	$	SYM
ftr-353	2197	16	1,000	1,000	NUM
ftr-353	2197	17	capital	capital	NOUN
ftr-353	2197	18	loss	loss	NOUN
ftr-353	2197	19	.	.	PUNCT
ftr-353	2198	1	(	(	PUNCT
ftr-353	2198	2	everyone	everyone	PRON
ftr-353	2198	3	apparently	apparently	ADV
ftr-353	2198	4	ignores	ignore	VERB
ftr-353	2198	5	the	the	DET
ftr-353	2198	6	$	$	SYM
ftr-353	2198	7	1,000	1,000	NUM
ftr-353	2198	8	discrepancy	discrepancy	NOUN
ftr-353	2198	9	between	between	ADP
ftr-353	2198	10	the	the	DET
ftr-353	2198	11	cash	cash	NOUN
ftr-353	2198	12	proceeds	proceed	NOUN
ftr-353	2198	13	of	of	ADP
ftr-353	2198	14	the	the	DET
ftr-353	2198	15	loan	loan	NOUN
ftr-353	2198	16	and	and	CCONJ
ftr-353	2198	17	the	the	DET
ftr-353	2198	18	$	$	SYM
ftr-353	2198	19	2,000	2,000	NUM
ftr-353	2198	20	“	"	PUNCT
ftr-353	2198	21	principal	principal	ADJ
ftr-353	2198	22	amount	amount	NOUN
ftr-353	2198	23	,	,	PUNCT
ftr-353	2198	24	”	"	PUNCT
ftr-353	2198	25	which	which	PRON
ftr-353	2198	26	has	have	VERB
ftr-353	2198	27	to	to	PART
ftr-353	2198	28	produce	produce	VERB
ftr-353	2198	29	income	income	NOUN
ftr-353	2198	30	to	to	ADP
ftr-353	2198	31	someone	someone	PRON
ftr-353	2198	32	sometime	sometime	ADV
ftr-353	2198	33	.	.	PUNCT
ftr-353	2198	34	)	)	PUNCT
ftr-353	2199	1	this	this	DET
ftr-353	2199	2	short	short	ADJ
ftr-353	2199	3	sale	sale	NOUN
ftr-353	2199	4	variant	variant	NOUN
ftr-353	2199	5	is	be	AUX
ftr-353	2199	6	also	also	ADV
ftr-353	2199	7	the	the	DET
ftr-353	2199	8	so	so	ADV
ftr-353	2199	9	-	-	PUNCT
ftr-353	2199	10	called	call	VERB
ftr-353	2199	11	blips	blip	NOUN
ftr-353	2199	12	strategy	strategy	NOUN
ftr-353	2199	13	.	.	PUNCT
ftr-353	2200	1	•	•	NUM
ftr-353	2200	2	scheme	scheme	NOUN
ftr-353	2200	3	#	#	SYM
ftr-353	2200	4	2	2	NUM
ftr-353	2200	5	:	:	PUNCT
ftr-353	2200	6	the	the	DET
ftr-353	2200	7	taxpayer	taxpayer	NOUN
ftr-353	2200	8	simultaneously	simultaneously	ADV
ftr-353	2200	9	purchases	purchase	VERB
ftr-353	2200	10	a	a	DET
ftr-353	2200	11	call	call	NOUN
ftr-353	2200	12	option	option	NOUN
ftr-353	2200	13	and	and	CCONJ
ftr-353	2200	14	writes	write	VERB
ftr-353	2200	15	an	an	DET
ftr-353	2200	16	offsetting	offset	VERB
ftr-353	2200	17	call	call	NOUN
ftr-353	2200	18	option	option	NOUN
ftr-353	2200	19	,	,	PUNCT
ftr-353	2200	20	both	both	PRON
ftr-353	2200	21	of	of	ADP
ftr-353	2200	22	which	which	PRON
ftr-353	2200	23	are	be	AUX
ftr-353	2200	24	then	then	ADV
ftr-353	2200	25	contributed	contribute	VERB
ftr-353	2200	26	to	to	ADP
ftr-353	2200	27	a	a	DET
ftr-353	2200	28	partnership	partnership	NOUN
ftr-353	2200	29	.	.	PUNCT
ftr-353	2201	1	the	the	DET
ftr-353	2201	2	taxpayer	taxpayer	NOUN
ftr-353	2201	3	takes	take	VERB
ftr-353	2201	4	the	the	DET
ftr-353	2201	5	position	position	NOUN
ftr-353	2201	6	that	that	SCONJ
ftr-353	2201	7	the	the	DET
ftr-353	2201	8	basis	basis	NOUN
ftr-353	2201	9	of	of	ADP
ftr-353	2201	10	the	the	DET
ftr-353	2201	11	partnership	partnership	NOUN
ftr-353	2201	12	interest	interest	NOUN
ftr-353	2201	13	equals	equal	VERB
ftr-353	2201	14	the	the	DET
ftr-353	2201	15	basis	basis	NOUN
ftr-353	2201	16	of	of	ADP
ftr-353	2201	17	the	the	DET
ftr-353	2201	18	purchased	purchase	VERB
ftr-353	2201	19	call	call	NOUN
ftr-353	2201	20	option	option	NOUN
ftr-353	2201	21	,	,	PUNCT
ftr-353	2201	22	unreduced	unreduce	VERB
ftr-353	2201	23	by	by	ADP
ftr-353	2201	24	the	the	DET
ftr-353	2201	25	liability	liability	NOUN
ftr-353	2201	26	associated	associate	VERB
ftr-353	2201	27	with	with	ADP
ftr-353	2201	28	the	the	DET
ftr-353	2201	29	written	write	VERB
ftr-353	2201	30	call	call	NOUN
ftr-353	2201	31	option	option	NOUN
ftr-353	2201	32	,	,	PUNCT
ftr-353	2201	33	i.e.	i.e.	X
ftr-353	2201	34	,	,	PUNCT
ftr-353	2201	35	that	that	SCONJ
ftr-353	2201	36	the	the	DET
ftr-353	2201	37	partnership	partnership	NOUN
ftr-353	2201	38	did	do	AUX
ftr-353	2201	39	not	not	PART
ftr-353	2201	40	assume	assume	VERB
ftr-353	2201	41	a	a	DET
ftr-353	2201	42	liability	liability	NOUN
ftr-353	2201	43	when	when	SCONJ
ftr-353	2201	44	it	it	PRON
ftr-353	2201	45	took	take	VERB
ftr-353	2201	46	responsibility	responsibility	NOUN
ftr-353	2201	47	for	for	ADP
ftr-353	2201	48	the	the	DET
ftr-353	2201	49	written	write	VERB
ftr-353	2201	50	call	call	NOUN
ftr-353	2201	51	option	option	NOUN
ftr-353	2201	52	.	.	PUNCT
ftr-353	2202	1	the	the	DET
ftr-353	2202	2	taxpayer	taxpayer	NOUN
ftr-353	2202	3	then	then	ADV
ftr-353	2202	4	uses	use	VERB
ftr-353	2202	5	this	this	DET
ftr-353	2202	6	artificially	artificially	ADV
ftr-353	2202	7	high	high	ADJ
ftr-353	2202	8	basis	basis	NOUN
ftr-353	2202	9	to	to	PART
ftr-353	2202	10	claim	claim	VERB
ftr-353	2202	11	a	a	DET
ftr-353	2202	12	capital	capital	NOUN
ftr-353	2202	13	loss	loss	NOUN
ftr-353	2202	14	on	on	ADP
ftr-353	2202	15	the	the	DET
ftr-353	2202	16	sale	sale	NOUN
ftr-353	2202	17	of	of	ADP
ftr-353	2202	18	his	his	PRON
ftr-353	2202	19	partnership	partnership	NOUN
ftr-353	2202	20	interest	interest	NOUN
ftr-353	2202	21	.	.	PUNCT
ftr-353	2203	1	(	(	PUNCT
ftr-353	2203	2	compare	compare	PROPN
ftr-353	2203	3	rev	rev	PROPN
ftr-353	2203	4	.	.	PUNCT
ftr-353	2203	5	rul	rul	NOUN
ftr-353	2203	6	.	.	PUNCT
ftr-353	2204	1	95	95	NUM
ftr-353	2204	2	-	-	SYM
ftr-353	2204	3	26	26	NUM
ftr-353	2204	4	,	,	PUNCT
ftr-353	2204	5	1995	1995	NUM
ftr-353	2204	6	-	-	SYM
ftr-353	2204	7	1	1	NUM
ftr-353	2204	8	c.b	c.b	PROPN
ftr-353	2204	9	.	.	PROPN
ftr-353	2204	10	131	131	NUM
ftr-353	2204	11	,	,	PUNCT
ftr-353	2204	12	holding	hold	VERB
ftr-353	2204	13	that	that	SCONJ
ftr-353	2204	14	a	a	DET
ftr-353	2204	15	partnership	partnership	NOUN
ftr-353	2204	16	’s	’s	PART
ftr-353	2204	17	short	short	ADJ
ftr-353	2204	18	sale	sale	NOUN
ftr-353	2204	19	of	of	ADP
ftr-353	2204	20	securities	security	NOUN
ftr-353	2204	21	creates	create	VERB
ftr-353	2204	22	a	a	DET
ftr-353	2204	23	liability	liability	NOUN
ftr-353	2204	24	.	.	PUNCT
ftr-353	2204	25	)	)	PUNCT
ftr-353	2205	1	this	this	DET
ftr-353	2205	2	offsetting	offset	VERB
ftr-353	2205	3	option	option	NOUN
ftr-353	2205	4	variant	variant	NOUN
ftr-353	2205	5	is	be	AUX
ftr-353	2205	6	also	also	ADV
ftr-353	2205	7	the	the	DET
ftr-353	2205	8	so	so	ADV
ftr-353	2205	9	-	-	PUNCT
ftr-353	2205	10	called	call	VERB
ftr-353	2205	11	cobra	cobra	NOUN
ftr-353	2205	12	strategy	strategy	NOUN
ftr-353	2205	13	.	.	PUNCT
ftr-353	2206	1	•	•	NUM
ftr-353	2206	2	notice	notice	VERB
ftr-353	2206	3	2000	2000	NUM
ftr-353	2206	4	-	-	SYM
ftr-353	2206	5	44	44	NUM
ftr-353	2206	6	disallows	disallow	VERB
ftr-353	2206	7	the	the	DET
ftr-353	2206	8	losses	loss	NOUN
ftr-353	2206	9	(	(	PUNCT
ftr-353	2206	10	under	under	ADP
ftr-353	2206	11	§	§	NOUN
ftr-353	2206	12	§	§	NOUN
ftr-353	2206	13	165(a	165(a	NOUN
ftr-353	2206	14	)	)	PUNCT
ftr-353	2206	15	and	and	CCONJ
ftr-353	2206	16	(	(	PUNCT
ftr-353	2206	17	c	c	NOUN
ftr-353	2206	18	)	)	PUNCT
ftr-353	2206	19	)	)	PUNCT
ftr-353	2206	20	produced	produce	VERB
ftr-353	2206	21	by	by	ADP
ftr-353	2206	22	both	both	PRON
ftr-353	2206	23	of	of	ADP
ftr-353	2206	24	these	these	DET
ftr-353	2206	25	baby	baby	NOUN
ftr-353	2206	26	boss	boss	NOUN
ftr-353	2206	27	transactions	transaction	NOUN
ftr-353	2206	28	as	as	ADP
ftr-353	2206	29	artificial	artificial	ADJ
ftr-353	2206	30	,	,	PUNCT
ftr-353	2206	31	citing	cite	VERB
ftr-353	2206	32	,	,	PUNCT
ftr-353	2206	33	in	in	ADP
ftr-353	2206	34	the	the	DET
ftr-353	2206	35	case	case	NOUN
ftr-353	2206	36	of	of	ADP
ftr-353	2206	37	individuals	individual	NOUN
ftr-353	2206	38	,	,	PUNCT
ftr-353	2206	39	fox	fox	PROPN
ftr-353	2206	40	v.	v.	PROPN
ftr-353	2206	41	commissioner	commissioner	PROPN
ftr-353	2206	42	,	,	PUNCT
ftr-353	2206	43	82	82	NUM
ftr-353	2206	44	t.c	t.c	PROPN
ftr-353	2206	45	.	.	PROPN
ftr-353	2206	46	1001	1001	NUM
ftr-353	2206	47	(	(	PUNCT
ftr-353	2206	48	1984	1984	NUM
ftr-353	2206	49	)	)	PUNCT
ftr-353	2206	50	,	,	PUNCT
ftr-353	2206	51	holding	hold	VERB
ftr-353	2206	52	that	that	SCONJ
ftr-353	2206	53	§	§	PROPN
ftr-353	2206	54	165(c)(2	165(c)(2	NUM
ftr-353	2206	55	)	)	PUNCT
ftr-353	2206	56	requires	require	VERB
ftr-353	2206	57	a	a	DET
ftr-353	2206	58	primary	primary	ADJ
ftr-353	2206	59	profit	profit	NOUN
ftr-353	2206	60	motive	motive	NOUN
ftr-353	2206	61	for	for	ADP
ftr-353	2206	62	a	a	DET
ftr-353	2206	63	loss	loss	NOUN
ftr-353	2206	64	from	from	ADP
ftr-353	2206	65	a	a	DET
ftr-353	2206	66	particular	particular	ADJ
ftr-353	2206	67	transaction	transaction	NOUN
ftr-353	2206	68	is	be	AUX
ftr-353	2206	69	to	to	PART
ftr-353	2206	70	be	be	AUX
ftr-353	2206	71	deductible	deductible	ADJ
ftr-353	2206	72	.	.	PUNCT
ftr-353	2207	1	the	the	DET
ftr-353	2207	2	notice	notice	NOUN
ftr-353	2207	3	also	also	ADV
ftr-353	2207	4	cites	cite	VERB
ftr-353	2207	5	reg	reg	NOUN
ftr-353	2207	6	.	.	PUNCT
ftr-353	2208	1	§	§	NOUN
ftr-353	2208	2	1.702	1.702	NUM
ftr-353	2208	3	-	-	SYM
ftr-353	2208	4	2	2	NUM
ftr-353	2208	5	(	(	PUNCT
ftr-353	2208	6	the	the	DET
ftr-353	2208	7	partnership	partnership	NOUN
ftr-353	2208	8	anti	anti	ADJ
ftr-353	2208	9	-	-	ADJ
ftr-353	2208	10	abuse	abuse	ADJ
ftr-353	2208	11	rules	rule	NOUN
ftr-353	2208	12	)	)	PUNCT
ftr-353	2208	13	.	.	PUNCT
ftr-353	2209	1	the	the	DET
ftr-353	2209	2	irs	irs	PROPN
ftr-353	2209	3	also	also	ADV
ftr-353	2209	4	announced	announce	VERB
ftr-353	2209	5	that	that	SCONJ
ftr-353	2209	6	it	it	PRON
ftr-353	2209	7	was	be	AUX
ftr-353	2209	8	reexamining	reexamine	VERB
ftr-353	2209	9	the	the	DET
ftr-353	2209	10	partnership	partnership	NOUN
ftr-353	2209	11	basis	basis	NOUN
ftr-353	2209	12	rules	rule	NOUN
ftr-353	2209	13	.	.	PUNCT
ftr-353	2210	1	•	•	NOUN
ftr-353	2210	2	compound	compound	NOUN
ftr-353	2210	3	indicia	indicia	NOUN
ftr-353	2210	4	of	of	ADP
ftr-353	2210	5	criminal	criminal	ADJ
ftr-353	2210	6	tax	tax	NOUN
ftr-353	2210	7	fraud	fraud	NOUN
ftr-353	2210	8	?	?	PUNCT
ftr-353	2211	1	the	the	DET
ftr-353	2211	2	government	government	NOUN
ftr-353	2211	3	believes	believe	VERB
ftr-353	2211	4	that	that	SCONJ
ftr-353	2211	5	the	the	DET
ftr-353	2211	6	baby	baby	NOUN
ftr-353	2211	7	boss	boss	NOUN
ftr-353	2211	8	transactions	transaction	NOUN
ftr-353	2211	9	were	be	AUX
ftr-353	2211	10	not	not	PART
ftr-353	2211	11	being	be	AUX
ftr-353	2211	12	individually	individually	ADV
ftr-353	2211	13	reported	report	VERB
ftr-353	2211	14	on	on	ADP
ftr-353	2211	15	schedule	schedule	NOUN
ftr-353	2211	16	d	d	NOUN
ftr-353	2211	17	,	,	PUNCT
ftr-353	2211	18	but	but	CCONJ
ftr-353	2211	19	instead	instead	ADV
ftr-353	2211	20	have	have	AUX
ftr-353	2211	21	been	be	AUX
ftr-353	2211	22	buried	bury	VERB
ftr-353	2211	23	in	in	ADP
ftr-353	2211	24	grantor	grantor	NOUN
ftr-353	2211	25	trusts	trust	NOUN
ftr-353	2211	26	.	.	PUNCT
ftr-353	2212	1	for	for	ADP
ftr-353	2212	2	example	example	NOUN
ftr-353	2212	3	,	,	PUNCT
ftr-353	2212	4	an	an	DET
ftr-353	2212	5	individual	individual	ADJ
ftr-353	2212	6	taxpayer	taxpayer	NOUN
ftr-353	2212	7	with	with	ADP
ftr-353	2212	8	an	an	DET
ftr-353	2212	9	unrealized	unrealized	ADJ
ftr-353	2212	10	capital	capital	NOUN
ftr-353	2212	11	gain	gain	NOUN
ftr-353	2212	12	contributes	contribute	VERB
ftr-353	2212	13	both	both	CCONJ
ftr-353	2212	14	the	the	DET
ftr-353	2212	15	appreciated	appreciated	ADJ
ftr-353	2212	16	assets	asset	NOUN
ftr-353	2212	17	and	and	CCONJ
ftr-353	2212	18	the	the	DET
ftr-353	2212	19	baby	baby	NOUN
ftr-353	2212	20	boss	boss	NOUN
ftr-353	2212	21	partnership	partnership	NOUN
ftr-353	2212	22	interest	interest	NOUN
ftr-353	2212	23	into	into	ADP
ftr-353	2212	24	a	a	DET
ftr-353	2212	25	grantor	grantor	NOUN
ftr-353	2212	26	trust	trust	NOUN
ftr-353	2212	27	,	,	PUNCT
ftr-353	2212	28	which	which	PRON
ftr-353	2212	29	sells	sell	VERB
ftr-353	2212	30	both	both	PRON
ftr-353	2212	31	,	,	PUNCT
ftr-353	2212	32	and	and	CCONJ
ftr-353	2212	33	the	the	DET
ftr-353	2212	34	individual	individual	ADJ
ftr-353	2212	35	reports	report	VERB
ftr-353	2212	36	only	only	ADV
ftr-353	2212	37	the	the	DET
ftr-353	2212	38	net	net	ADJ
ftr-353	2212	39	gain	gain	NOUN
ftr-353	2212	40	or	or	CCONJ
ftr-353	2212	41	loss	loss	NOUN
ftr-353	2212	42	from	from	ADP
ftr-353	2212	43	the	the	DET
ftr-353	2212	44	grantor	grantor	NOUN
ftr-353	2212	45	trust	trust	PROPN
ftr-353	2212	46	’s	’s	PART
ftr-353	2212	47	transactions	transaction	NOUN
ftr-353	2212	48	on	on	ADP
ftr-353	2212	49	his	his	PRON
ftr-353	2212	50	return	return	NOUN
ftr-353	2212	51	,	,	PUNCT
ftr-353	2212	52	rather	rather	ADV
ftr-353	2212	53	than	than	ADP
ftr-353	2212	54	breaking	break	VERB
ftr-353	2212	55	out	out	ADP
ftr-353	2212	56	gains	gain	NOUN
ftr-353	2212	57	and	and	CCONJ
ftr-353	2212	58	losses	loss	NOUN
ftr-353	2212	59	separately	separately	ADV
ftr-353	2212	60	,	,	PUNCT
ftr-353	2212	61	as	as	SCONJ
ftr-353	2212	62	is	be	AUX
ftr-353	2212	63	required	require	VERB
ftr-353	2212	64	(	(	PUNCT
ftr-353	2212	65	by	by	ADP
ftr-353	2212	66	reg	reg	NOUN
ftr-353	2212	67	.	.	PUNCT
ftr-353	2213	1	§	§	NOUN
ftr-353	2213	2	1.671	1.671	NUM
ftr-353	2213	3	-	-	SYM
ftr-353	2213	4	2	2	NUM
ftr-353	2213	5	)	)	PUNCT
ftr-353	2213	6	.	.	PUNCT
ftr-353	2214	1	treasury	treasury	PROPN
ftr-353	2214	2	department	department	PROPN
ftr-353	2214	3	officials	official	NOUN
ftr-353	2214	4	suggest	suggest	VERB
ftr-353	2214	5	that	that	SCONJ
ftr-353	2214	6	criminal	criminal	ADJ
ftr-353	2214	7	penalties	penalty	NOUN
ftr-353	2214	8	might	might	AUX
ftr-353	2214	9	apply	apply	VERB
ftr-353	2214	10	to	to	ADP
ftr-353	2214	11	this	this	DET
ftr-353	2214	12	kind	kind	NOUN
ftr-353	2214	13	of	of	ADP
ftr-353	2214	14	reporting	reporting	NOUN
ftr-353	2214	15	,	,	PUNCT
ftr-353	2214	16	which	which	PRON
ftr-353	2214	17	willfully	willfully	ADV
ftr-353	2214	18	conceals	conceal	VERB
ftr-353	2214	19	the	the	DET
ftr-353	2214	20	facts	fact	NOUN
ftr-353	2214	21	.	.	PUNCT
ftr-353	2215	1	187	187	NUM
ftr-353	2215	2	florida	florida	PROPN
ftr-353	2215	3	tax	tax	NOUN
ftr-353	2215	4	review	review	NOUN
ftr-353	2215	5	[	[	X
ftr-353	2215	6	vol	vol	NOUN
ftr-353	2215	7	.	.	PUNCT
ftr-353	2216	1	10	10	NUM
ftr-353	2216	2	:	:	PUNCT
ftr-353	2216	3	si	si	X
ftr-353	2216	4	•	•	NUM
ftr-353	2216	5	changes	change	NOUN
ftr-353	2216	6	coming	come	VERB
ftr-353	2216	7	to	to	ADP
ftr-353	2216	8	tax	tax	NOUN
ftr-353	2216	9	shelter	shelter	NOUN
ftr-353	2216	10	disclosure	disclosure	NOUN
ftr-353	2216	11	rules	rule	NOUN
ftr-353	2216	12	.	.	PUNCT
ftr-353	2217	1	the	the	DET
ftr-353	2217	2	recently	recently	ADV
ftr-353	2217	3	proposed	propose	VERB
ftr-353	2217	4	corporate	corporate	ADJ
ftr-353	2217	5	tax	tax	NOUN
ftr-353	2217	6	shelter	shelter	NOUN
ftr-353	2217	7	disclosure	disclosure	NOUN
ftr-353	2217	8	rules	rule	NOUN
ftr-353	2217	9	will	will	AUX
ftr-353	2217	10	be	be	AUX
ftr-353	2217	11	changed	change	VERB
ftr-353	2217	12	by	by	ADP
ftr-353	2217	13	dropping	drop	VERB
ftr-353	2217	14	of	of	ADP
ftr-353	2217	15	the	the	DET
ftr-353	2217	16	requirement	requirement	NOUN
ftr-353	2217	17	that	that	SCONJ
ftr-353	2217	18	a	a	DET
ftr-353	2217	19	shelter	shelter	NOUN
ftr-353	2217	20	be	be	AUX
ftr-353	2217	21	marketed	market	VERB
ftr-353	2217	22	to	to	ADP
ftr-353	2217	23	a	a	DET
ftr-353	2217	24	corporation	corporation	NOUN
ftr-353	2217	25	to	to	PART
ftr-353	2217	26	trigger	trigger	VERB
ftr-353	2217	27	the	the	DET
ftr-353	2217	28	requirement	requirement	NOUN
ftr-353	2217	29	that	that	SCONJ
ftr-353	2217	30	a	a	DET
ftr-353	2217	31	promoter	promoter	NOUN
ftr-353	2217	32	maintain	maintain	VERB
ftr-353	2217	33	a	a	DET
ftr-353	2217	34	customer	customer	NOUN
ftr-353	2217	35	list	list	NOUN
ftr-353	2217	36	.	.	PUNCT
ftr-353	2218	1	under	under	ADP
ftr-353	2218	2	the	the	DET
ftr-353	2218	3	amended	amend	VERB
ftr-353	2218	4	regulations	regulation	NOUN
ftr-353	2218	5	,	,	PUNCT
ftr-353	2218	6	a	a	DET
ftr-353	2218	7	customer	customer	NOUN
ftr-353	2218	8	list	list	NOUN
ftr-353	2218	9	would	would	AUX
ftr-353	2218	10	have	have	VERB
ftr-353	2218	11	to	to	PART
ftr-353	2218	12	be	be	AUX
ftr-353	2218	13	maintained	maintain	VERB
ftr-353	2218	14	for	for	ADP
ftr-353	2218	15	a	a	DET
ftr-353	2218	16	shelter	shelter	NOUN
ftr-353	2218	17	that	that	PRON
ftr-353	2218	18	is	be	AUX
ftr-353	2218	19	exclusively	exclusively	ADV
ftr-353	2218	20	peddled	peddle	VERB
ftr-353	2218	21	to	to	ADP
ftr-353	2218	22	individuals	individual	NOUN
ftr-353	2218	23	,	,	PUNCT
ftr-353	2218	24	provided	provide	VERB
ftr-353	2218	25	threshold	threshold	NOUN
ftr-353	2218	26	amounts	amount	NOUN
ftr-353	2218	27	of	of	ADP
ftr-353	2218	28	fees	fee	NOUN
ftr-353	2218	29	and	and	CCONJ
ftr-353	2218	30	tax	tax	NOUN
ftr-353	2218	31	savings	saving	NOUN
ftr-353	2218	32	are	be	AUX
ftr-353	2218	33	met	meet	VERB
ftr-353	2218	34	.	.	PUNCT
ftr-353	2219	1	2	2	X
ftr-353	2219	2	.	.	PUNCT
ftr-353	2219	3	temp	temp	NOUN
ftr-353	2219	4	.	.	PUNCT
ftr-353	2220	1	reg	reg	NOUN
ftr-353	2220	2	.	.	PUNCT
ftr-353	2221	1	§	§	PROPN
ftr-353	2221	2	1.752	1.752	NUM
ftr-353	2221	3	-	-	SYM
ftr-353	2221	4	6	6	NUM
ftr-353	2221	5	t.	t.	NOUN
ftr-353	2221	6	fighting	fighting	NOUN
ftr-353	2221	7	duplication	duplication	NOUN
ftr-353	2221	8	and	and	CCONJ
ftr-353	2221	9	acceleration	acceleration	NOUN
ftr-353	2221	10	of	of	ADP
ftr-353	2221	11	losses	loss	NOUN
ftr-353	2221	12	through	through	ADP
ftr-353	2221	13	partnerships	partnership	NOUN
ftr-353	2221	14	before	before	ADP
ftr-353	2221	15	june	june	PROPN
ftr-353	2221	16	24	24	NUM
ftr-353	2221	17	,	,	PUNCT
ftr-353	2221	18	2003	2003	NUM
ftr-353	2221	19	.	.	PUNCT
ftr-353	2222	1	t.d	t.d	PROPN
ftr-353	2222	2	.	.	PROPN
ftr-353	2222	3	9062	9062	NUM
ftr-353	2222	4	,	,	PUNCT
ftr-353	2222	5	assumption	assumption	NOUN
ftr-353	2222	6	of	of	ADP
ftr-353	2222	7	partner	partner	NOUN
ftr-353	2222	8	liabilities	liability	NOUN
ftr-353	2222	9	,	,	PUNCT
ftr-353	2222	10	68	68	NUM
ftr-353	2222	11	f.r	f.r	NOUN
ftr-353	2222	12	.	.	NOUN
ftr-353	2222	13	37414	37414	NUM
ftr-353	2222	14	(	(	PUNCT
ftr-353	2222	15	6/24/03	6/24/03	NUM
ftr-353	2222	16	)	)	PUNCT
ftr-353	2222	17	.	.	PUNCT
ftr-353	2223	1	temp	temp	NOUN
ftr-353	2223	2	.	.	PUNCT
ftr-353	2224	1	reg	reg	NOUN
ftr-353	2224	2	.	.	PUNCT
ftr-353	2225	1	§	§	PROPN
ftr-353	2225	2	1.752	1.752	NUM
ftr-353	2225	3	-	-	SYM
ftr-353	2225	4	6	6	NUM
ftr-353	2225	5	t	t	NOUN
ftr-353	2225	6	provides	provide	VERB
ftr-353	2225	7	rules	rule	NOUN
ftr-353	2225	8	,	,	PUNCT
ftr-353	2225	9	similar	similar	ADJ
ftr-353	2225	10	to	to	ADP
ftr-353	2225	11	the	the	DET
ftr-353	2225	12	rules	rule	NOUN
ftr-353	2225	13	applicable	applicable	ADJ
ftr-353	2225	14	to	to	ADP
ftr-353	2225	15	corporations	corporation	NOUN
ftr-353	2225	16	in	in	ADP
ftr-353	2225	17	§	§	PROPN
ftr-353	2225	18	358(h	358(h	PROPN
ftr-353	2225	19	)	)	PUNCT
ftr-353	2225	20	,	,	PUNCT
ftr-353	2225	21	to	to	PART
ftr-353	2225	22	prevent	prevent	VERB
ftr-353	2225	23	the	the	DET
ftr-353	2225	24	duplication	duplication	NOUN
ftr-353	2225	25	and	and	CCONJ
ftr-353	2225	26	acceleration	acceleration	NOUN
ftr-353	2225	27	of	of	ADP
ftr-353	2225	28	loss	loss	NOUN
ftr-353	2225	29	through	through	ADP
ftr-353	2225	30	the	the	DET
ftr-353	2225	31	assumption	assumption	NOUN
ftr-353	2225	32	by	by	ADP
ftr-353	2225	33	a	a	DET
ftr-353	2225	34	partnership	partnership	NOUN
ftr-353	2225	35	of	of	ADP
ftr-353	2225	36	a	a	DET
ftr-353	2225	37	liability	liability	NOUN
ftr-353	2225	38	of	of	ADP
ftr-353	2225	39	a	a	DET
ftr-353	2225	40	partner	partner	NOUN
ftr-353	2225	41	in	in	ADP
ftr-353	2225	42	a	a	DET
ftr-353	2225	43	nonrecognition	nonrecognition	NOUN
ftr-353	2225	44	transaction	transaction	NOUN
ftr-353	2225	45	.	.	PUNCT
ftr-353	2226	1	under	under	ADP
ftr-353	2226	2	the	the	DET
ftr-353	2226	3	temporary	temporary	ADJ
ftr-353	2226	4	regulations	regulation	NOUN
ftr-353	2226	5	,	,	PUNCT
ftr-353	2226	6	if	if	SCONJ
ftr-353	2226	7	a	a	DET
ftr-353	2226	8	partnership	partnership	NOUN
ftr-353	2226	9	assumes	assume	VERB
ftr-353	2226	10	a	a	DET
ftr-353	2226	11	liability	liability	NOUN
ftr-353	2226	12	,	,	PUNCT
ftr-353	2226	13	as	as	SCONJ
ftr-353	2226	14	defined	define	VERB
ftr-353	2226	15	in	in	ADP
ftr-353	2226	16	§	§	PROPN
ftr-353	2226	17	358(h)(3	358(h)(3	NUM
ftr-353	2226	18	)	)	PUNCT
ftr-353	2226	19	,	,	PUNCT
ftr-353	2226	20	of	of	ADP
ftr-353	2226	21	a	a	DET
ftr-353	2226	22	partner	partner	NOUN
ftr-353	2226	23	(	(	PUNCT
ftr-353	2226	24	other	other	ADJ
ftr-353	2226	25	than	than	ADP
ftr-353	2226	26	a	a	DET
ftr-353	2226	27	liability	liability	NOUN
ftr-353	2226	28	to	to	PART
ftr-353	2226	29	which	which	PRON
ftr-353	2226	30	§	§	PROPN
ftr-353	2226	31	752(a	752(a	PROPN
ftr-353	2226	32	)	)	PUNCT
ftr-353	2226	33	and	and	CCONJ
ftr-353	2226	34	(	(	PUNCT
ftr-353	2226	35	b	b	NOUN
ftr-353	2226	36	)	)	PUNCT
ftr-353	2226	37	apply	apply	VERB
ftr-353	2226	38	)	)	PUNCT
ftr-353	2226	39	in	in	ADP
ftr-353	2226	40	a	a	DET
ftr-353	2226	41	§	§	PROPN
ftr-353	2226	42	721	721	NUM
ftr-353	2226	43	transaction	transaction	NOUN
ftr-353	2226	44	,	,	PUNCT
ftr-353	2226	45	after	after	ADP
ftr-353	2226	46	application	application	NOUN
ftr-353	2226	47	of	of	ADP
ftr-353	2226	48	§	§	PROPN
ftr-353	2226	49	§	§	PROPN
ftr-353	2226	50	752(a	752(a	PROPN
ftr-353	2226	51	)	)	PUNCT
ftr-353	2226	52	and	and	CCONJ
ftr-353	2226	53	(	(	PUNCT
ftr-353	2226	54	b	b	NOUN
ftr-353	2226	55	)	)	PUNCT
ftr-353	2226	56	,	,	PUNCT
ftr-353	2226	57	the	the	DET
ftr-353	2226	58	partner	partner	NOUN
ftr-353	2226	59	’s	’s	PART
ftr-353	2226	60	basis	basis	NOUN
ftr-353	2226	61	in	in	ADP
ftr-353	2226	62	the	the	DET
ftr-353	2226	63	partnership	partnership	NOUN
ftr-353	2226	64	is	be	AUX
ftr-353	2226	65	reduced	reduce	VERB
ftr-353	2226	66	(	(	PUNCT
ftr-353	2226	67	but	but	CCONJ
ftr-353	2226	68	not	not	PART
ftr-353	2226	69	below	below	ADP
ftr-353	2226	70	the	the	DET
ftr-353	2226	71	adjusted	adjust	VERB
ftr-353	2226	72	value	value	NOUN
ftr-353	2226	73	of	of	ADP
ftr-353	2226	74	such	such	ADJ
ftr-353	2226	75	interest	interest	NOUN
ftr-353	2226	76	)	)	PUNCT
ftr-353	2226	77	by	by	ADP
ftr-353	2226	78	the	the	DET
ftr-353	2226	79	amount	amount	NOUN
ftr-353	2226	80	of	of	ADP
ftr-353	2226	81	the	the	DET
ftr-353	2226	82	liability	liability	NOUN
ftr-353	2226	83	.	.	PUNCT
ftr-353	2227	1	for	for	ADP
ftr-353	2227	2	this	this	DET
ftr-353	2227	3	purpose	purpose	NOUN
ftr-353	2227	4	,	,	PUNCT
ftr-353	2227	5	the	the	DET
ftr-353	2227	6	term	term	NOUN
ftr-353	2227	7	“	"	PUNCT
ftr-353	2227	8	liability	liability	NOUN
ftr-353	2227	9	”	"	PUNCT
ftr-353	2227	10	includes	include	VERB
ftr-353	2227	11	any	any	DET
ftr-353	2227	12	fixed	fix	VERB
ftr-353	2227	13	or	or	CCONJ
ftr-353	2227	14	contingent	contingent	ADJ
ftr-353	2227	15	obligation	obligation	NOUN
ftr-353	2227	16	to	to	PART
ftr-353	2227	17	make	make	VERB
ftr-353	2227	18	payment	payment	NOUN
ftr-353	2227	19	,	,	PUNCT
ftr-353	2227	20	without	without	ADP
ftr-353	2227	21	regard	regard	NOUN
ftr-353	2227	22	to	to	ADP
ftr-353	2227	23	whether	whether	SCONJ
ftr-353	2227	24	the	the	DET
ftr-353	2227	25	obligation	obligation	NOUN
ftr-353	2227	26	is	be	AUX
ftr-353	2227	27	otherwise	otherwise	ADV
ftr-353	2227	28	taken	take	VERB
ftr-353	2227	29	into	into	ADP
ftr-353	2227	30	account	account	NOUN
ftr-353	2227	31	for	for	ADP
ftr-353	2227	32	federal	federal	ADJ
ftr-353	2227	33	tax	tax	NOUN
ftr-353	2227	34	purposes	purpose	NOUN
ftr-353	2227	35	.	.	PUNCT
ftr-353	2228	1	reduction	reduction	NOUN
ftr-353	2228	2	of	of	ADP
ftr-353	2228	3	a	a	DET
ftr-353	2228	4	partner	partner	NOUN
ftr-353	2228	5	’s	’s	PART
ftr-353	2228	6	basis	basis	NOUN
ftr-353	2228	7	generally	generally	ADV
ftr-353	2228	8	is	be	AUX
ftr-353	2228	9	not	not	PART
ftr-353	2228	10	required	require	VERB
ftr-353	2228	11	if	if	SCONJ
ftr-353	2228	12	:	:	PUNCT
ftr-353	2228	13	(	(	PUNCT
ftr-353	2228	14	1	1	X
ftr-353	2228	15	)	)	PUNCT
ftr-353	2228	16	the	the	DET
ftr-353	2228	17	trade	trade	NOUN
ftr-353	2228	18	or	or	CCONJ
ftr-353	2228	19	business	business	NOUN
ftr-353	2228	20	with	with	ADP
ftr-353	2228	21	which	which	PRON
ftr-353	2228	22	the	the	DET
ftr-353	2228	23	liability	liability	NOUN
ftr-353	2228	24	is	be	AUX
ftr-353	2228	25	associated	associate	VERB
ftr-353	2228	26	is	be	AUX
ftr-353	2228	27	transferred	transfer	VERB
ftr-353	2228	28	to	to	ADP
ftr-353	2228	29	the	the	DET
ftr-353	2228	30	partnership	partnership	NOUN
ftr-353	2228	31	;	;	PUNCT
ftr-353	2228	32	or	or	CCONJ
ftr-353	2228	33	(	(	PUNCT
ftr-353	2228	34	2	2	X
ftr-353	2228	35	)	)	PUNCT
ftr-353	2228	36	substantially	substantially	ADV
ftr-353	2228	37	all	all	PRON
ftr-353	2228	38	of	of	ADP
ftr-353	2228	39	the	the	DET
ftr-353	2228	40	assets	asset	NOUN
ftr-353	2228	41	with	with	ADP
ftr-353	2228	42	which	which	PRON
ftr-353	2228	43	the	the	DET
ftr-353	2228	44	liability	liability	NOUN
ftr-353	2228	45	is	be	AUX
ftr-353	2228	46	associated	associate	VERB
ftr-353	2228	47	are	be	AUX
ftr-353	2228	48	contributed	contribute	VERB
ftr-353	2228	49	to	to	ADP
ftr-353	2228	50	the	the	DET
ftr-353	2228	51	partnership	partnership	NOUN
ftr-353	2228	52	.	.	PUNCT
ftr-353	2229	1	however	however	ADV
ftr-353	2229	2	,	,	PUNCT
ftr-353	2229	3	the	the	DET
ftr-353	2229	4	exception	exception	NOUN
ftr-353	2229	5	for	for	ADP
ftr-353	2229	6	contributions	contribution	NOUN
ftr-353	2229	7	of	of	ADP
ftr-353	2229	8	substantially	substantially	ADV
ftr-353	2229	9	all	all	PRON
ftr-353	2229	10	of	of	ADP
ftr-353	2229	11	the	the	DET
ftr-353	2229	12	assets	asset	NOUN
ftr-353	2229	13	does	do	AUX
ftr-353	2229	14	not	not	PART
ftr-353	2229	15	apply	apply	VERB
ftr-353	2229	16	to	to	ADP
ftr-353	2229	17	a	a	DET
ftr-353	2229	18	transaction	transaction	NOUN
ftr-353	2229	19	described	describe	VERB
ftr-353	2229	20	in	in	ADP
ftr-353	2229	21	notice	notice	NOUN
ftr-353	2229	22	2000	2000	NUM
ftr-353	2229	23	-	-	SYM
ftr-353	2229	24	44	44	NUM
ftr-353	2229	25	,	,	PUNCT
ftr-353	2229	26	2000	2000	NUM
ftr-353	2229	27	-	-	SYM
ftr-353	2229	28	2	2	NUM
ftr-353	2229	29	c.b	c.b	PROPN
ftr-353	2229	30	.	.	PROPN
ftr-353	2229	31	255	255	NUM
ftr-353	2230	1	(	(	PUNCT
ftr-353	2230	2	or	or	CCONJ
ftr-353	2230	3	a	a	DET
ftr-353	2230	4	substantially	substantially	ADV
ftr-353	2230	5	similar	similar	ADJ
ftr-353	2230	6	transaction	transaction	NOUN
ftr-353	2230	7	)	)	PUNCT
ftr-353	2230	8	.	.	PUNCT
ftr-353	2231	1	•	•	NUM
ftr-353	2231	2	the	the	DET
ftr-353	2231	3	temporary	temporary	ADJ
ftr-353	2231	4	regulations	regulation	NOUN
ftr-353	2231	5	purport	purport	VERB
ftr-353	2231	6	to	to	PART
ftr-353	2231	7	be	be	AUX
ftr-353	2231	8	effective	effective	ADJ
ftr-353	2231	9	for	for	ADP
ftr-353	2231	10	transactions	transaction	NOUN
ftr-353	2231	11	occurring	occur	VERB
ftr-353	2231	12	after	after	ADP
ftr-353	2231	13	10/18/99	10/18/99	PROPN
ftr-353	2231	14	and	and	CCONJ
ftr-353	2231	15	before	before	ADP
ftr-353	2231	16	6/24/03	6/24/03	PROPN
ftr-353	2231	17	.	.	PUNCT
ftr-353	2232	1	the	the	DET
ftr-353	2232	2	cases	case	NOUN
ftr-353	2232	3	which	which	PRON
ftr-353	2232	4	held	hold	VERB
ftr-353	2232	5	them	they	PRON
ftr-353	2232	6	to	to	PART
ftr-353	2232	7	be	be	AUX
ftr-353	2232	8	retroactively	retroactively	ADV
ftr-353	2232	9	effective	effective	ADJ
ftr-353	2232	10	include	include	NOUN
ftr-353	2232	11	:	:	PUNCT
ftr-353	2232	12	cemco	cemco	PROPN
ftr-353	2232	13	investors	investor	NOUN
ftr-353	2232	14	,	,	PUNCT
ftr-353	2232	15	llc	llc	PROPN
ftr-353	2232	16	v.	v.	PROPN
ftr-353	2232	17	united	united	PROPN
ftr-353	2232	18	states	states	PROPN
ftr-353	2232	19	,	,	PUNCT
ftr-353	2232	20	99	99	NUM
ftr-353	2232	21	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2232	22	2007	2007	NUM
ftr-353	2232	23	-	-	SYM
ftr-353	2232	24	1882	1882	NUM
ftr-353	2232	25	(	(	PUNCT
ftr-353	2232	26	n.d	n.d	PROPN
ftr-353	2232	27	.	.	PROPN
ftr-353	2232	28	ill	ill	PROPN
ftr-353	2232	29	.	.	PROPN
ftr-353	2232	30	2007	2007	NUM
ftr-353	2232	31	)	)	PUNCT
ftr-353	2232	32	,	,	PUNCT
ftr-353	2232	33	aff’d	aff’d	VERB
ftr-353	2232	34	,	,	PUNCT
ftr-353	2232	35	515	515	NUM
ftr-353	2232	36	f.3d	f.3d	NUM
ftr-353	2232	37	749	749	NUM
ftr-353	2232	38	(	(	PUNCT
ftr-353	2232	39	7th	7th	ADJ
ftr-353	2232	40	cir	cir	NOUN
ftr-353	2232	41	.	.	PROPN
ftr-353	2232	42	2008	2008	NUM
ftr-353	2232	43	)	)	PUNCT
ftr-353	2232	44	;	;	PUNCT
ftr-353	2232	45	and	and	CCONJ
ftr-353	2232	46	maguire	maguire	NOUN
ftr-353	2232	47	partners	partner	NOUN
ftr-353	2232	48	–	–	PUNCT
ftr-353	2232	49	master	master	NOUN
ftr-353	2232	50	investments	investment	NOUN
ftr-353	2232	51	,	,	PUNCT
ftr-353	2232	52	llc	llc	PROPN
ftr-353	2232	53	v.	v.	PROPN
ftr-353	2232	54	united	united	PROPN
ftr-353	2232	55	states	states	PROPN
ftr-353	2232	56	,	,	PUNCT
ftr-353	2232	57	103	103	NUM
ftr-353	2232	58	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2232	59	2009	2009	NUM
ftr-353	2232	60	-	-	SYM
ftr-353	2232	61	763	763	NUM
ftr-353	2232	62	,	,	PUNCT
ftr-353	2232	63	2009	2009	NUM
ftr-353	2232	64	-	-	SYM
ftr-353	2232	65	1	1	NUM
ftr-353	2232	66	u.s.t.c	u.s.t.c	PROPN
ftr-353	2232	67	.	.	PROPN
ftr-353	2233	1	¶50,215	¶50,215	VERB
ftr-353	2233	2	(	(	PUNCT
ftr-353	2233	3	c.d	c.d	PROPN
ftr-353	2233	4	.	.	PROPN
ftr-353	2233	5	calif	calif	PROPN
ftr-353	2233	6	.	.	PUNCT
ftr-353	2234	1	2/4/09	2/4/09	NUM
ftr-353	2234	2	)	)	PUNCT
ftr-353	2234	3	.	.	PUNCT
ftr-353	2235	1	the	the	DET
ftr-353	2235	2	cases	case	NOUN
ftr-353	2235	3	which	which	PRON
ftr-353	2235	4	held	hold	VERB
ftr-353	2235	5	them	they	PRON
ftr-353	2235	6	not	not	PART
ftr-353	2235	7	to	to	PART
ftr-353	2235	8	be	be	AUX
ftr-353	2235	9	retroactively	retroactively	ADV
ftr-353	2235	10	effective	effective	ADJ
ftr-353	2235	11	include	include	VERB
ftr-353	2235	12	:	:	PUNCT
ftr-353	2235	13	klamath	klamath	PROPN
ftr-353	2235	14	strategic	strategic	PROPN
ftr-353	2235	15	investment	investment	NOUN
ftr-353	2235	16	fund	fund	NOUN
ftr-353	2235	17	,	,	PUNCT
ftr-353	2235	18	llc	llc	PROPN
ftr-353	2235	19	v.	v.	PROPN
ftr-353	2235	20	united	united	PROPN
ftr-353	2235	21	states	states	PROPN
ftr-353	2235	22	,	,	PUNCT
ftr-353	2235	23	440	440	NUM
ftr-353	2235	24	f.	f.	PROPN
ftr-353	2235	25	supp	supp	PROPN
ftr-353	2235	26	.	.	PUNCT
ftr-353	2236	1	2d	2d	NOUN
ftr-353	2236	2	608	608	NUM
ftr-353	2236	3	(	(	PUNCT
ftr-353	2236	4	e.d	e.d	PROPN
ftr-353	2236	5	.	.	PROPN
ftr-353	2236	6	tex	tex	PROPN
ftr-353	2236	7	.	.	PROPN
ftr-353	2236	8	2006	2006	NUM
ftr-353	2236	9	)	)	PUNCT
ftr-353	2236	10	,	,	PUNCT
ftr-353	2236	11	aff’d	aff’d	VERB
ftr-353	2236	12	in	in	ADP
ftr-353	2236	13	part	part	NOUN
ftr-353	2236	14	,	,	PUNCT
ftr-353	2236	15	vacated	vacate	VERB
ftr-353	2236	16	in	in	ADP
ftr-353	2236	17	part	part	NOUN
ftr-353	2236	18	,	,	PUNCT
ftr-353	2236	19	and	and	CCONJ
ftr-353	2236	20	remanded	remand	VERB
ftr-353	2236	21	,	,	PUNCT
ftr-353	2236	22	568	568	NUM
ftr-353	2236	23	f.3d	f.3d	NUM
ftr-353	2236	24	537	537	NUM
ftr-353	2236	25	(	(	PUNCT
ftr-353	2236	26	5th	5th	ADJ
ftr-353	2236	27	cir	cir	NOUN
ftr-353	2236	28	.	.	PUNCT
ftr-353	2237	1	5/21/09	5/21/09	NUM
ftr-353	2237	2	)	)	PUNCT
ftr-353	2237	3	;	;	PUNCT
ftr-353	2238	1	sala	sala	PROPN
ftr-353	2238	2	v.	v.	PROPN
ftr-353	2238	3	united	united	PROPN
ftr-353	2238	4	states	states	PROPN
ftr-353	2238	5	,	,	PUNCT
ftr-353	2238	6	552	552	NUM
ftr-353	2238	7	f.	f.	PROPN
ftr-353	2238	8	supp	supp	PROPN
ftr-353	2238	9	.	.	PUNCT
ftr-353	2239	1	2d	2d	PROPN
ftr-353	2239	2	1167	1167	NUM
ftr-353	2239	3	(	(	PUNCT
ftr-353	2239	4	d.	d.	PROPN
ftr-353	2239	5	colo	colo	PROPN
ftr-353	2239	6	.	.	PUNCT
ftr-353	2239	7	2008	2008	NUM
ftr-353	2239	8	)	)	PUNCT
ftr-353	2239	9	;	;	PUNCT
ftr-353	2239	10	stobie	stobie	PROPN
ftr-353	2239	11	creek	creek	PROPN
ftr-353	2239	12	investments	investments	PROPN
ftr-353	2239	13	,	,	PUNCT
ftr-353	2239	14	llc	llc	PROPN
ftr-353	2239	15	v.	v.	PROPN
ftr-353	2239	16	united	united	PROPN
ftr-353	2239	17	states	states	PROPN
ftr-353	2239	18	,	,	PUNCT
ftr-353	2239	19	82	82	NUM
ftr-353	2239	20	fed	feed	VERB
ftr-353	2239	21	.	.	PUNCT
ftr-353	2240	1	cl	cl	NOUN
ftr-353	2240	2	.	.	PUNCT
ftr-353	2241	1	636	636	NUM
ftr-353	2241	2	(	(	PUNCT
ftr-353	2241	3	fed	feed	VERB
ftr-353	2241	4	.	.	PUNCT
ftr-353	2241	5	cl	cl	NOUN
ftr-353	2241	6	.	.	PROPN
ftr-353	2241	7	2008	2008	NUM
ftr-353	2241	8	)	)	PUNCT
ftr-353	2241	9	;	;	PUNCT
ftr-353	2241	10	and	and	CCONJ
ftr-353	2241	11	murfam	murfam	PROPN
ftr-353	2241	12	farms	farms	PROPN
ftr-353	2241	13	llc	llc	PROPN
ftr-353	2241	14	v.	v.	PROPN
ftr-353	2241	15	united	united	PROPN
ftr-353	2241	16	states	states	PROPN
ftr-353	2241	17	,	,	PUNCT
ftr-353	2241	18	88	88	NUM
ftr-353	2241	19	fed	feed	VERB
ftr-353	2241	20	.	.	PUNCT
ftr-353	2242	1	cl	cl	NOUN
ftr-353	2242	2	.	.	PUNCT
ftr-353	2243	1	516	516	NUM
ftr-353	2243	2	(	(	PUNCT
ftr-353	2243	3	fed	fed	PROPN
ftr-353	2243	4	.	.	PUNCT
ftr-353	2243	5	cl	cl	NOUN
ftr-353	2243	6	.	.	PUNCT
ftr-353	2244	1	7/30/09	7/30/09	NUM
ftr-353	2244	2	)	)	PUNCT
ftr-353	2244	3	.	.	PUNCT
ftr-353	2245	1	2010	2010	NUM
ftr-353	2245	2	]	]	PUNCT
ftr-353	2245	3	recent	recent	ADJ
ftr-353	2245	4	developments	development	NOUN
ftr-353	2245	5	in	in	ADP
ftr-353	2245	6	federal	federal	ADJ
ftr-353	2245	7	income	income	NOUN
ftr-353	2245	8	taxation	taxation	NOUN
ftr-353	2245	9	188	188	NUM
ftr-353	2245	10	3	3	NUM
ftr-353	2245	11	.	.	PUNCT
ftr-353	2245	12	klamath	klamath	PROPN
ftr-353	2245	13	.	.	PUNCT
ftr-353	2246	1	district	district	PROPN
ftr-353	2246	2	court	court	PROPN
ftr-353	2246	3	upholds	uphold	VERB
ftr-353	2246	4	blips	blip	NOUN
ftr-353	2246	5	tax	tax	NOUN
ftr-353	2246	6	shelter	shelter	NOUN
ftr-353	2246	7	on	on	ADP
ftr-353	2246	8	taxpayer	taxpayer	NOUN
ftr-353	2246	9	’s	’s	PART
ftr-353	2246	10	partial	partial	ADJ
ftr-353	2246	11	summary	summary	NOUN
ftr-353	2246	12	judgment	judgment	NOUN
ftr-353	2246	13	motion	motion	NOUN
ftr-353	2246	14	.	.	PUNCT
ftr-353	2247	1	klamath	klamath	PROPN
ftr-353	2247	2	strategic	strategic	PROPN
ftr-353	2247	3	investment	investment	NOUN
ftr-353	2247	4	fund	fund	NOUN
ftr-353	2247	5	,	,	PUNCT
ftr-353	2247	6	llc	llc	PROPN
ftr-353	2247	7	v.	v.	PROPN
ftr-353	2247	8	united	united	PROPN
ftr-353	2247	9	states	states	PROPN
ftr-353	2247	10	,	,	PUNCT
ftr-353	2247	11	440	440	NUM
ftr-353	2247	12	f.	f.	PROPN
ftr-353	2247	13	supp	supp	PROPN
ftr-353	2247	14	.	.	PUNCT
ftr-353	2248	1	2d	2d	NOUN
ftr-353	2248	2	608	608	NUM
ftr-353	2248	3	(	(	PUNCT
ftr-353	2248	4	e.d	e.d	PROPN
ftr-353	2248	5	.	.	PROPN
ftr-353	2248	6	tex	tex	PROPN
ftr-353	2248	7	.	.	PUNCT
ftr-353	2248	8	7/20/06	7/20/06	NUM
ftr-353	2248	9	)	)	PUNCT
ftr-353	2248	10	.	.	PUNCT
ftr-353	2249	1	the	the	DET
ftr-353	2249	2	court	court	NOUN
ftr-353	2249	3	(	(	PUNCT
ftr-353	2249	4	judge	judge	NOUN
ftr-353	2249	5	ward	ward	PROPN
ftr-353	2249	6	)	)	PUNCT
ftr-353	2249	7	held	hold	VERB
ftr-353	2249	8	that	that	SCONJ
ftr-353	2249	9	the	the	DET
ftr-353	2249	10	premium	premium	NOUN
ftr-353	2249	11	portion	portion	NOUN
ftr-353	2249	12	of	of	ADP
ftr-353	2249	13	the	the	DET
ftr-353	2249	14	loans	loan	NOUN
ftr-353	2249	15	received	receive	VERB
ftr-353	2249	16	from	from	ADP
ftr-353	2249	17	the	the	DET
ftr-353	2249	18	bank	bank	NOUN
ftr-353	2249	19	in	in	ADP
ftr-353	2249	20	connection	connection	NOUN
ftr-353	2249	21	with	with	ADP
ftr-353	2249	22	the	the	DET
ftr-353	2249	23	funding	funding	NOUN
ftr-353	2249	24	of	of	ADP
ftr-353	2249	25	the	the	DET
ftr-353	2249	26	instruments	instrument	NOUN
ftr-353	2249	27	contributed	contribute	VERB
ftr-353	2249	28	to	to	ADP
ftr-353	2249	29	a	a	DET
ftr-353	2249	30	partnership	partnership	NOUN
ftr-353	2249	31	was	be	AUX
ftr-353	2249	32	a	a	DET
ftr-353	2249	33	contingent	contingent	ADJ
ftr-353	2249	34	obligation	obligation	NOUN
ftr-353	2249	35	,	,	PUNCT
ftr-353	2249	36	and	and	CCONJ
ftr-353	2249	37	not	not	PART
ftr-353	2249	38	a	a	DET
ftr-353	2249	39	fixed	fix	VERB
ftr-353	2249	40	and	and	CCONJ
ftr-353	2249	41	determined	determine	VERB
ftr-353	2249	42	liability	liability	NOUN
ftr-353	2249	43	for	for	ADP
ftr-353	2249	44	purposes	purpose	NOUN
ftr-353	2249	45	of	of	ADP
ftr-353	2249	46	§	§	PROPN
ftr-353	2249	47	752	752	NUM
ftr-353	2249	48	.	.	PUNCT
ftr-353	2250	1	the	the	DET
ftr-353	2250	2	transaction	transaction	NOUN
ftr-353	2250	3	was	be	AUX
ftr-353	2250	4	entered	enter	VERB
ftr-353	2250	5	into	into	ADP
ftr-353	2250	6	prior	prior	ADV
ftr-353	2250	7	to	to	ADP
ftr-353	2250	8	the	the	DET
ftr-353	2250	9	release	release	NOUN
ftr-353	2250	10	of	of	ADP
ftr-353	2250	11	notice	notice	NOUN
ftr-353	2250	12	2000	2000	NUM
ftr-353	2250	13	-	-	SYM
ftr-353	2250	14	44	44	NUM
ftr-353	2250	15	,	,	PUNCT
ftr-353	2250	16	2000	2000	NUM
ftr-353	2250	17	-	-	SYM
ftr-353	2250	18	2	2	NUM
ftr-353	2250	19	c.b	c.b	PROPN
ftr-353	2250	20	.	.	PROPN
ftr-353	2250	21	255	255	NUM
ftr-353	2250	22	,	,	PUNCT
ftr-353	2250	23	which	which	PRON
ftr-353	2250	24	related	relate	VERB
ftr-353	2250	25	to	to	ADP
ftr-353	2250	26	son	son	NOUN
ftr-353	2250	27	-	-	PUNCT
ftr-353	2250	28	of	of	ADP
ftr-353	2250	29	-	-	PUNCT
ftr-353	2250	30	boss	boss	NOUN
ftr-353	2250	31	transactions	transaction	NOUN
ftr-353	2250	32	.	.	PUNCT
ftr-353	2251	1	judge	judge	PROPN
ftr-353	2251	2	ward	ward	PROPN
ftr-353	2251	3	held	hold	VERB
ftr-353	2251	4	that	that	SCONJ
ftr-353	2251	5	a	a	DET
ftr-353	2251	6	regulation	regulation	NOUN
ftr-353	2251	7	to	to	ADP
ftr-353	2251	8	the	the	DET
ftr-353	2251	9	contrary	contrary	NOUN
ftr-353	2251	10	,	,	PUNCT
ftr-353	2251	11	reg	reg	PROPN
ftr-353	2251	12	.	.	PUNCT
ftr-353	2252	1	§	§	PROPN
ftr-353	2252	2	1.752	1.752	NUM
ftr-353	2252	3	-	-	SYM
ftr-353	2252	4	6	6	NUM
ftr-353	2252	5	(	(	PUNCT
ftr-353	2252	6	see	see	VERB
ftr-353	2252	7	t.d	t.d	PROPN
ftr-353	2252	8	.	.	PROPN
ftr-353	2252	9	9062	9062	NUM
ftr-353	2252	10	)	)	PUNCT
ftr-353	2252	11	,	,	PUNCT
ftr-353	2252	12	was	be	AUX
ftr-353	2252	13	not	not	PART
ftr-353	2252	14	effective	effective	ADJ
ftr-353	2252	15	retroactively	retroactively	ADV
ftr-353	2252	16	,	,	PUNCT
ftr-353	2252	17	and	and	CCONJ
ftr-353	2252	18	was	be	AUX
ftr-353	2252	19	therefore	therefore	ADV
ftr-353	2252	20	invalid	invalid	ADJ
ftr-353	2252	21	as	as	SCONJ
ftr-353	2252	22	applied	apply	VERB
ftr-353	2252	23	to	to	ADP
ftr-353	2252	24	these	these	DET
ftr-353	2252	25	transactions	transaction	NOUN
ftr-353	2252	26	.	.	PUNCT
ftr-353	2253	1	judge	judge	PROPN
ftr-353	2253	2	ward	ward	PROPN
ftr-353	2253	3	held	hold	VERB
ftr-353	2253	4	that	that	SCONJ
ftr-353	2253	5	there	there	PRON
ftr-353	2253	6	was	be	VERB
ftr-353	2253	7	clear	clear	ADJ
ftr-353	2253	8	authority	authority	NOUN
ftr-353	2253	9	existing	exist	VERB
ftr-353	2253	10	at	at	ADP
ftr-353	2253	11	the	the	DET
ftr-353	2253	12	time	time	NOUN
ftr-353	2253	13	of	of	ADP
ftr-353	2253	14	the	the	DET
ftr-353	2253	15	transaction	transaction	NOUN
ftr-353	2253	16	that	that	PRON
ftr-353	2253	17	the	the	DET
ftr-353	2253	18	premium	premium	NOUN
ftr-353	2253	19	portion	portion	NOUN
ftr-353	2253	20	of	of	ADP
ftr-353	2253	21	the	the	DET
ftr-353	2253	22	loan	loan	NOUN
ftr-353	2253	23	did	do	AUX
ftr-353	2253	24	not	not	PART
ftr-353	2253	25	reduce	reduce	VERB
ftr-353	2253	26	taxpayer	taxpayer	NOUN
ftr-353	2253	27	’s	’s	PART
ftr-353	2253	28	basis	basis	NOUN
ftr-353	2253	29	in	in	ADP
ftr-353	2253	30	the	the	DET
ftr-353	2253	31	partnership	partnership	NOUN
ftr-353	2253	32	.	.	PUNCT
ftr-353	2254	1	(	(	PUNCT
ftr-353	2254	2	a	a	X
ftr-353	2254	3	)	)	PUNCT
ftr-353	2254	4	klamath	klamath	NOUN
ftr-353	2254	5	on	on	ADP
ftr-353	2254	6	the	the	DET
ftr-353	2254	7	merits	merit	NOUN
ftr-353	2254	8	:	:	PUNCT
ftr-353	2254	9	it	it	PRON
ftr-353	2254	10	does	do	AUX
ftr-353	2254	11	not	not	PART
ftr-353	2254	12	work	work	VERB
ftr-353	2254	13	because	because	SCONJ
ftr-353	2254	14	it	it	PRON
ftr-353	2254	15	lacks	lack	VERB
ftr-353	2254	16	economic	economic	ADJ
ftr-353	2254	17	substance	substance	NOUN
ftr-353	2254	18	,	,	PUNCT
ftr-353	2254	19	but	but	CCONJ
ftr-353	2254	20	no	no	DET
ftr-353	2254	21	penalties	penalty	NOUN
ftr-353	2254	22	.	.	PUNCT
ftr-353	2255	1	the	the	DET
ftr-353	2255	2	authorities	authority	NOUN
ftr-353	2255	3	discussed	discuss	VERB
ftr-353	2255	4	in	in	ADP
ftr-353	2255	5	the	the	DET
ftr-353	2255	6	holland	holland	PROPN
ftr-353	2255	7	&	&	CCONJ
ftr-353	2255	8	hart	hart	PROPN
ftr-353	2255	9	and	and	CCONJ
ftr-353	2255	10	olson	olson	PROPN
ftr-353	2255	11	lemons	lemon	NOUN
ftr-353	2255	12	opinions	opinion	NOUN
ftr-353	2255	13	provide	provide	VERB
ftr-353	2255	14	“	"	PUNCT
ftr-353	2255	15	substantial	substantial	ADJ
ftr-353	2255	16	authority	authority	NOUN
ftr-353	2255	17	.	.	PUNCT
ftr-353	2255	18	”	"	PUNCT
ftr-353	2256	1	klamath	klamath	PROPN
ftr-353	2256	2	strategic	strategic	PROPN
ftr-353	2256	3	investment	investment	NOUN
ftr-353	2256	4	fund	fund	NOUN
ftr-353	2256	5	,	,	PUNCT
ftr-353	2256	6	llc	llc	PROPN
ftr-353	2256	7	v.	v.	PROPN
ftr-353	2256	8	united	united	PROPN
ftr-353	2256	9	states	states	PROPN
ftr-353	2256	10	,	,	PUNCT
ftr-353	2256	11	472	472	NUM
ftr-353	2256	12	f.	f.	PROPN
ftr-353	2256	13	supp	supp	PROPN
ftr-353	2256	14	.	.	PUNCT
ftr-353	2257	1	2d	2d	NOUN
ftr-353	2257	2	885	885	NUM
ftr-353	2257	3	(	(	PUNCT
ftr-353	2257	4	e.d	e.d	PROPN
ftr-353	2257	5	.	.	PROPN
ftr-353	2257	6	tex	tex	PROPN
ftr-353	2257	7	.	.	PROPN
ftr-353	2257	8	1/31/07	1/31/07	NUM
ftr-353	2257	9	)	)	PUNCT
ftr-353	2257	10	.	.	PUNCT
ftr-353	2258	1	the	the	DET
ftr-353	2258	2	transactions	transaction	NOUN
ftr-353	2258	3	lacked	lack	VERB
ftr-353	2258	4	economic	economic	ADJ
ftr-353	2258	5	substance	substance	NOUN
ftr-353	2258	6	because	because	SCONJ
ftr-353	2258	7	the	the	DET
ftr-353	2258	8	loans	loan	NOUN
ftr-353	2258	9	would	would	AUX
ftr-353	2258	10	not	not	PART
ftr-353	2258	11	be	be	AUX
ftr-353	2258	12	used	use	VERB
ftr-353	2258	13	to	to	PART
ftr-353	2258	14	provide	provide	VERB
ftr-353	2258	15	leverage	leverage	NOUN
ftr-353	2258	16	for	for	ADP
ftr-353	2258	17	foreign	foreign	ADJ
ftr-353	2258	18	currency	currency	NOUN
ftr-353	2258	19	transactions	transaction	NOUN
ftr-353	2258	20	,	,	PUNCT
ftr-353	2258	21	but	but	CCONJ
ftr-353	2258	22	no	no	DET
ftr-353	2258	23	penalties	penalty	NOUN
ftr-353	2258	24	were	be	AUX
ftr-353	2258	25	applicable	applicable	ADJ
ftr-353	2258	26	because	because	SCONJ
ftr-353	2258	27	taxpayers	taxpayer	NOUN
ftr-353	2258	28	passed	pass	VERB
ftr-353	2258	29	on	on	ADP
ftr-353	2258	30	a	a	DET
ftr-353	2258	31	1999	1999	NUM
ftr-353	2258	32	investment	investment	NOUN
ftr-353	2258	33	and	and	CCONJ
ftr-353	2258	34	they	they	PRON
ftr-353	2258	35	thought	think	VERB
ftr-353	2258	36	they	they	PRON
ftr-353	2258	37	were	be	AUX
ftr-353	2258	38	investing	invest	VERB
ftr-353	2258	39	in	in	ADP
ftr-353	2258	40	foreign	foreign	ADJ
ftr-353	2258	41	currencies	currency	NOUN
ftr-353	2258	42	and	and	CCONJ
ftr-353	2258	43	the	the	DET
ftr-353	2258	44	tax	tax	NOUN
ftr-353	2258	45	opinions	opinion	NOUN
ftr-353	2258	46	they	they	PRON
ftr-353	2258	47	received	receive	VERB
ftr-353	2258	48	that	that	PRON
ftr-353	2258	49	relied	rely	VERB
ftr-353	2258	50	on	on	ADP
ftr-353	2258	51	relevant	relevant	ADJ
ftr-353	2258	52	authorities	authority	NOUN
ftr-353	2258	53	set	set	VERB
ftr-353	2258	54	forth	forth	ADP
ftr-353	2258	55	in	in	ADP
ftr-353	2258	56	the	the	DET
ftr-353	2258	57	court	court	NOUN
ftr-353	2258	58	’s	’s	PART
ftr-353	2258	59	earlier	early	ADJ
ftr-353	2258	60	opinion	opinion	NOUN
ftr-353	2258	61	provided	provide	VERB
ftr-353	2258	62	“	"	PUNCT
ftr-353	2258	63	substantial	substantial	ADJ
ftr-353	2258	64	authority	authority	NOUN
ftr-353	2258	65	”	"	PUNCT
ftr-353	2258	66	for	for	ADP
ftr-353	2258	67	the	the	DET
ftr-353	2258	68	taxpayers	taxpayer	NOUN
ftr-353	2258	69	’	’	PART
ftr-353	2258	70	treatment	treatment	NOUN
ftr-353	2258	71	of	of	ADP
ftr-353	2258	72	their	their	PRON
ftr-353	2258	73	basis	basis	NOUN
ftr-353	2258	74	in	in	ADP
ftr-353	2258	75	their	their	PRON
ftr-353	2258	76	partnerships	partnership	NOUN
ftr-353	2258	77	.	.	PUNCT
ftr-353	2259	1	(	(	PUNCT
ftr-353	2259	2	b	b	X
ftr-353	2259	3	)	)	PUNCT
ftr-353	2259	4	on	on	ADP
ftr-353	2259	5	government	government	NOUN
ftr-353	2259	6	motions	motion	NOUN
ftr-353	2259	7	,	,	PUNCT
ftr-353	2259	8	judge	judge	NOUN
ftr-353	2259	9	ward	ward	NOUN
ftr-353	2259	10	refuses	refuse	VERB
ftr-353	2259	11	to	to	PART
ftr-353	2259	12	vacate	vacate	VERB
ftr-353	2259	13	partial	partial	ADJ
ftr-353	2259	14	summary	summary	NOUN
ftr-353	2259	15	judgment	judgment	NOUN
ftr-353	2259	16	decision	decision	NOUN
ftr-353	2259	17	on	on	ADP
ftr-353	2259	18	the	the	DET
ftr-353	2259	19	retroactivity	retroactivity	NOUN
ftr-353	2259	20	of	of	ADP
ftr-353	2259	21	the	the	DET
ftr-353	2259	22	regulations	regulation	NOUN
ftr-353	2259	23	under	under	ADP
ftr-353	2259	24	§	§	PROPN
ftr-353	2259	25	752	752	NUM
ftr-353	2259	26	,	,	PUNCT
ftr-353	2259	27	and	and	CCONJ
ftr-353	2259	28	he	he	PRON
ftr-353	2259	29	permits	permit	VERB
ftr-353	2259	30	the	the	DET
ftr-353	2259	31	deduction	deduction	NOUN
ftr-353	2259	32	of	of	ADP
ftr-353	2259	33	operational	operational	ADJ
ftr-353	2259	34	expenses	expense	NOUN
ftr-353	2259	35	,	,	PUNCT
ftr-353	2259	36	despite	despite	SCONJ
ftr-353	2259	37	his	his	PRON
ftr-353	2259	38	earlier	early	ADV
ftr-353	2259	39	finding	find	VERB
ftr-353	2259	40	that	that	SCONJ
ftr-353	2259	41	the	the	DET
ftr-353	2259	42	transactions	transaction	NOUN
ftr-353	2259	43	lacked	lack	VERB
ftr-353	2259	44	economic	economic	ADJ
ftr-353	2259	45	substance	substance	NOUN
ftr-353	2259	46	,	,	PUNCT
ftr-353	2259	47	because	because	SCONJ
ftr-353	2259	48	the	the	DET
ftr-353	2259	49	taxpayers	taxpayer	NOUN
ftr-353	2259	50	had	have	VERB
ftr-353	2259	51	profit	profit	NOUN
ftr-353	2259	52	motives	motive	NOUN
ftr-353	2259	53	.	.	PUNCT
ftr-353	2260	1	klamath	klamath	PROPN
ftr-353	2260	2	strategic	strategic	PROPN
ftr-353	2260	3	investment	investment	NOUN
ftr-353	2260	4	fund	fund	NOUN
ftr-353	2260	5	,	,	PUNCT
ftr-353	2260	6	llc	llc	PROPN
ftr-353	2260	7	v.	v.	PROPN
ftr-353	2260	8	united	united	PROPN
ftr-353	2260	9	states	states	PROPN
ftr-353	2260	10	,	,	PUNCT
ftr-353	2260	11	99	99	NUM
ftr-353	2260	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2260	13	2007	2007	NUM
ftr-353	2260	14	-	-	SYM
ftr-353	2260	15	2001	2001	NUM
ftr-353	2260	16	(	(	PUNCT
ftr-353	2260	17	e.d	e.d	PROPN
ftr-353	2260	18	.	.	PROPN
ftr-353	2260	19	tex	tex	PROPN
ftr-353	2260	20	.	.	PROPN
ftr-353	2260	21	4/3/07	4/3/07	NUM
ftr-353	2260	22	)	)	PUNCT
ftr-353	2260	23	.	.	PUNCT
ftr-353	2261	1	first	first	ADV
ftr-353	2261	2	,	,	PUNCT
ftr-353	2261	3	judge	judge	NOUN
ftr-353	2261	4	ward	ward	PROPN
ftr-353	2261	5	held	hold	VERB
ftr-353	2261	6	that	that	SCONJ
ftr-353	2261	7	even	even	ADV
ftr-353	2261	8	though	though	SCONJ
ftr-353	2261	9	the	the	DET
ftr-353	2261	10	loans	loan	NOUN
ftr-353	2261	11	lacked	lack	VERB
ftr-353	2261	12	economic	economic	ADJ
ftr-353	2261	13	substance	substance	NOUN
ftr-353	2261	14	,	,	PUNCT
ftr-353	2261	15	they	they	PRON
ftr-353	2261	16	still	still	ADV
ftr-353	2261	17	existed	exist	VERB
ftr-353	2261	18	,	,	PUNCT
ftr-353	2261	19	and	and	CCONJ
ftr-353	2261	20	thus	thus	ADV
ftr-353	2261	21	the	the	DET
ftr-353	2261	22	partial	partial	ADJ
ftr-353	2261	23	summary	summary	NOUN
ftr-353	2261	24	judgment	judgment	NOUN
ftr-353	2261	25	on	on	ADP
ftr-353	2261	26	the	the	DET
ftr-353	2261	27	non	non	NOUN
ftr-353	2261	28	-	-	NOUN
ftr-353	2261	29	retroactivity	retroactivity	NOUN
ftr-353	2261	30	of	of	ADP
ftr-353	2261	31	the	the	DET
ftr-353	2261	32	regulations	regulation	NOUN
ftr-353	2261	33	under	under	ADP
ftr-353	2261	34	§	§	PROPN
ftr-353	2261	35	752	752	NUM
ftr-353	2261	36	was	be	AUX
ftr-353	2261	37	not	not	PART
ftr-353	2261	38	premised	premise	VERB
ftr-353	2261	39	on	on	ADP
ftr-353	2261	40	invalid	invalid	ADJ
ftr-353	2261	41	factual	factual	ADJ
ftr-353	2261	42	assumptions	assumption	NOUN
ftr-353	2261	43	.	.	PUNCT
ftr-353	2262	1	second	second	ADJ
ftr-353	2262	2	,	,	PUNCT
ftr-353	2262	3	he	he	PRON
ftr-353	2262	4	held	hold	VERB
ftr-353	2262	5	that	that	SCONJ
ftr-353	2262	6	the	the	DET
ftr-353	2262	7	existence	existence	NOUN
ftr-353	2262	8	of	of	ADP
ftr-353	2262	9	profit	profit	NOUN
ftr-353	2262	10	motive	motive	NOUN
ftr-353	2262	11	for	for	ADP
ftr-353	2262	12	deduction	deduction	NOUN
ftr-353	2262	13	of	of	ADP
ftr-353	2262	14	operational	operational	ADJ
ftr-353	2262	15	expenses	expense	NOUN
ftr-353	2262	16	was	be	AUX
ftr-353	2262	17	based	base	VERB
ftr-353	2262	18	on	on	ADP
ftr-353	2262	19	the	the	DET
ftr-353	2262	20	purposes	purpose	NOUN
ftr-353	2262	21	of	of	ADP
ftr-353	2262	22	nix	nix	PROPN
ftr-353	2262	23	and	and	CCONJ
ftr-353	2262	24	patterson	patterson	PROPN
ftr-353	2262	25	–	–	PUNCT
ftr-353	2262	26	and	and	CCONJ
ftr-353	2262	27	not	not	PART
ftr-353	2262	28	on	on	ADP
ftr-353	2262	29	the	the	DET
ftr-353	2262	30	motives	motive	NOUN
ftr-353	2262	31	of	of	ADP
ftr-353	2262	32	presidio	presidio	NOUN
ftr-353	2262	33	,	,	PUNCT
ftr-353	2262	34	the	the	DET
ftr-353	2262	35	managing	manage	VERB
ftr-353	2262	36	partner	partner	NOUN
ftr-353	2262	37	of	of	ADP
ftr-353	2262	38	the	the	DET
ftr-353	2262	39	partnership	partnership	NOUN
ftr-353	2262	40	.	.	PUNCT
ftr-353	2263	1	(	(	PUNCT
ftr-353	2263	2	c	c	X
ftr-353	2263	3	)	)	PUNCT
ftr-353	2263	4	affirmed	affirm	VERB
ftr-353	2263	5	in	in	ADP
ftr-353	2263	6	part	part	NOUN
ftr-353	2263	7	,	,	PUNCT
ftr-353	2263	8	vacated	vacate	VERB
ftr-353	2263	9	in	in	ADP
ftr-353	2263	10	part	part	NOUN
ftr-353	2263	11	,	,	PUNCT
ftr-353	2263	12	and	and	CCONJ
ftr-353	2263	13	remanded	remand	VERB
ftr-353	2263	14	,	,	PUNCT
ftr-353	2263	15	568	568	NUM
ftr-353	2263	16	f.3d	f.3d	NUM
ftr-353	2263	17	537	537	NUM
ftr-353	2263	18	(	(	PUNCT
ftr-353	2263	19	5th	5th	ADJ
ftr-353	2263	20	cir	cir	NOUN
ftr-353	2263	21	.	.	PUNCT
ftr-353	2264	1	5/21/09	5/21/09	NUM
ftr-353	2264	2	)	)	PUNCT
ftr-353	2264	3	.	.	PUNCT
ftr-353	2265	1	in	in	ADP
ftr-353	2265	2	ruling	rule	VERB
ftr-353	2265	3	unfavorably	unfavorably	ADV
ftr-353	2265	4	on	on	ADP
ftr-353	2265	5	the	the	DET
ftr-353	2265	6	189	189	NUM
ftr-353	2265	7	florida	florida	PROPN
ftr-353	2265	8	tax	tax	NOUN
ftr-353	2265	9	review	review	NOUN
ftr-353	2265	10	[	[	X
ftr-353	2265	11	vol	vol	NOUN
ftr-353	2265	12	.	.	PUNCT
ftr-353	2266	1	10	10	NUM
ftr-353	2266	2	:	:	PUNCT
ftr-353	2266	3	si	si	PROPN
ftr-353	2266	4	taxpayers	taxpayer	NOUN
ftr-353	2266	5	’	’	PART
ftr-353	2266	6	cross	cross	NOUN
ftr-353	2266	7	-	-	NOUN
ftr-353	2266	8	appeal	appeal	NOUN
ftr-353	2266	9	of	of	ADP
ftr-353	2266	10	the	the	DET
ftr-353	2266	11	holding	holding	NOUN
ftr-353	2266	12	that	that	PRON
ftr-353	2266	13	the	the	DET
ftr-353	2266	14	transaction	transaction	NOUN
ftr-353	2266	15	lacked	lack	VERB
ftr-353	2266	16	economic	economic	ADJ
ftr-353	2266	17	substance	substance	NOUN
ftr-353	2266	18	,	,	PUNCT
ftr-353	2266	19	the	the	DET
ftr-353	2266	20	fifth	fifth	ADJ
ftr-353	2266	21	circuit	circuit	NOUN
ftr-353	2266	22	(	(	PUNCT
ftr-353	2266	23	judge	judge	NOUN
ftr-353	2266	24	garza	garza	PROPN
ftr-353	2266	25	)	)	PUNCT
ftr-353	2266	26	followed	follow	VERB
ftr-353	2266	27	the	the	DET
ftr-353	2266	28	majority	majority	NOUN
ftr-353	2266	29	rule	rule	NOUN
ftr-353	2266	30	,	,	PUNCT
ftr-353	2266	31	which	which	PRON
ftr-353	2266	32	“	"	PUNCT
ftr-353	2266	33	is	be	AUX
ftr-353	2266	34	that	that	SCONJ
ftr-353	2266	35	a	a	DET
ftr-353	2266	36	lack	lack	NOUN
ftr-353	2266	37	of	of	ADP
ftr-353	2266	38	economic	economic	ADJ
ftr-353	2266	39	substance	substance	NOUN
ftr-353	2266	40	is	be	AUX
ftr-353	2266	41	sufficient	sufficient	ADJ
ftr-353	2266	42	to	to	PART
ftr-353	2266	43	invalidate	invalidate	VERB
ftr-353	2266	44	the	the	DET
ftr-353	2266	45	transaction	transaction	NOUN
ftr-353	2266	46	regardless	regardless	ADV
ftr-353	2266	47	of	of	ADP
ftr-353	2266	48	whether	whether	SCONJ
ftr-353	2266	49	the	the	DET
ftr-353	2266	50	taxpayer	taxpayer	NOUN
ftr-353	2266	51	has	have	AUX
ftr-353	2266	52	motives	motive	NOUN
ftr-353	2266	53	other	other	ADJ
ftr-353	2266	54	than	than	ADP
ftr-353	2266	55	tax	tax	NOUN
ftr-353	2266	56	avoidance	avoidance	NOUN
ftr-353	2266	57	.	.	PUNCT
ftr-353	2266	58	”	"	PUNCT
ftr-353	2267	1	he	he	PRON
ftr-353	2267	2	stated	state	VERB
ftr-353	2267	3	,	,	PUNCT
ftr-353	2267	4	“	"	PUNCT
ftr-353	2267	5	[	[	X
ftr-353	2267	6	t]hus	t]hus	NOUN
ftr-353	2267	7	,	,	PUNCT
ftr-353	2267	8	if	if	SCONJ
ftr-353	2267	9	a	a	DET
ftr-353	2267	10	transaction	transaction	NOUN
ftr-353	2267	11	lacks	lack	VERB
ftr-353	2267	12	economic	economic	ADJ
ftr-353	2267	13	substance	substance	NOUN
ftr-353	2267	14	compelled	compel	VERB
ftr-353	2267	15	by	by	ADP
ftr-353	2267	16	business	business	NOUN
ftr-353	2267	17	or	or	CCONJ
ftr-353	2267	18	regulatory	regulatory	ADJ
ftr-353	2267	19	realities	reality	NOUN
ftr-353	2267	20	,	,	PUNCT
ftr-353	2267	21	the	the	DET
ftr-353	2267	22	transaction	transaction	NOUN
ftr-353	2267	23	must	must	AUX
ftr-353	2267	24	be	be	AUX
ftr-353	2267	25	disregarded	disregard	VERB
ftr-353	2267	26	even	even	ADV
ftr-353	2267	27	if	if	SCONJ
ftr-353	2267	28	the	the	DET
ftr-353	2267	29	taxpayers	taxpayer	NOUN
ftr-353	2267	30	profess	profess	VERB
ftr-353	2267	31	a	a	DET
ftr-353	2267	32	genuine	genuine	ADJ
ftr-353	2267	33	business	business	NOUN
ftr-353	2267	34	purpose	purpose	NOUN
ftr-353	2267	35	without	without	ADP
ftr-353	2267	36	tax	tax	NOUN
ftr-353	2267	37	-	-	PUNCT
ftr-353	2267	38	avoidance	avoidance	NOUN
ftr-353	2267	39	motivations	motivation	NOUN
ftr-353	2267	40	.	.	PUNCT
ftr-353	2267	41	”	"	PUNCT
ftr-353	2268	1	•	•	NOUN
ftr-353	2268	2	in	in	ADP
ftr-353	2268	3	ruling	rule	VERB
ftr-353	2268	4	unfavorably	unfavorably	ADV
ftr-353	2268	5	on	on	ADP
ftr-353	2268	6	the	the	DET
ftr-353	2268	7	government	government	NOUN
ftr-353	2268	8	’s	’s	PART
ftr-353	2268	9	appeal	appeal	NOUN
ftr-353	2268	10	of	of	ADP
ftr-353	2268	11	the	the	DET
ftr-353	2268	12	non	non	NOUN
ftr-353	2268	13	-	-	NOUN
ftr-353	2268	14	imposition	imposition	NOUN
ftr-353	2268	15	of	of	ADP
ftr-353	2268	16	penalties	penalty	NOUN
ftr-353	2268	17	,	,	PUNCT
ftr-353	2268	18	judge	judge	PROPN
ftr-353	2268	19	garza	garza	PROPN
ftr-353	2268	20	stated	state	VERB
ftr-353	2268	21	:	:	PUNCT
ftr-353	2268	22	the	the	DET
ftr-353	2268	23	district	district	NOUN
ftr-353	2268	24	court	court	NOUN
ftr-353	2268	25	found	find	VERB
ftr-353	2268	26	that	that	SCONJ
ftr-353	2268	27	patterson	patterson	PROPN
ftr-353	2268	28	and	and	CCONJ
ftr-353	2268	29	nix	nix	PROPN
ftr-353	2268	30	sought	seek	VERB
ftr-353	2268	31	legal	legal	ADJ
ftr-353	2268	32	advice	advice	NOUN
ftr-353	2268	33	from	from	ADP
ftr-353	2268	34	qualified	qualified	ADJ
ftr-353	2268	35	accountants	accountant	NOUN
ftr-353	2268	36	and	and	CCONJ
ftr-353	2268	37	tax	tax	NOUN
ftr-353	2268	38	attorneys	attorney	NOUN
ftr-353	2268	39	concerning	concern	VERB
ftr-353	2268	40	the	the	DET
ftr-353	2268	41	legal	legal	ADJ
ftr-353	2268	42	implications	implication	NOUN
ftr-353	2268	43	of	of	ADP
ftr-353	2268	44	their	their	PRON
ftr-353	2268	45	investments	investment	NOUN
ftr-353	2268	46	and	and	CCONJ
ftr-353	2268	47	the	the	DET
ftr-353	2268	48	resulting	result	VERB
ftr-353	2268	49	tax	tax	NOUN
ftr-353	2268	50	deductions	deduction	NOUN
ftr-353	2268	51	.	.	PUNCT
ftr-353	2269	1	they	they	PRON
ftr-353	2269	2	hired	hire	VERB
ftr-353	2269	3	attorneys	attorney	NOUN
ftr-353	2269	4	to	to	PART
ftr-353	2269	5	write	write	VERB
ftr-353	2269	6	a	a	DET
ftr-353	2269	7	detailed	detailed	ADJ
ftr-353	2269	8	tax	tax	NOUN
ftr-353	2269	9	opinion	opinion	NOUN
ftr-353	2269	10	,	,	PUNCT
ftr-353	2269	11	providing	provide	VERB
ftr-353	2269	12	the	the	DET
ftr-353	2269	13	attorneys	attorney	NOUN
ftr-353	2269	14	with	with	ADP
ftr-353	2269	15	access	access	NOUN
ftr-353	2269	16	to	to	ADP
ftr-353	2269	17	all	all	DET
ftr-353	2269	18	relevant	relevant	ADJ
ftr-353	2269	19	transactional	transactional	ADJ
ftr-353	2269	20	documents	document	NOUN
ftr-353	2269	21	.	.	PUNCT
ftr-353	2270	1	this	this	DET
ftr-353	2270	2	tax	tax	NOUN
ftr-353	2270	3	opinion	opinion	NOUN
ftr-353	2270	4	concluded	conclude	VERB
ftr-353	2270	5	that	that	SCONJ
ftr-353	2270	6	the	the	DET
ftr-353	2270	7	tax	tax	NOUN
ftr-353	2270	8	treatment	treatment	NOUN
ftr-353	2270	9	at	at	ADP
ftr-353	2270	10	issue	issue	NOUN
ftr-353	2270	11	complied	comply	VERB
ftr-353	2270	12	with	with	ADP
ftr-353	2270	13	reasonable	reasonable	ADJ
ftr-353	2270	14	interpretations	interpretation	NOUN
ftr-353	2270	15	of	of	ADP
ftr-353	2270	16	the	the	DET
ftr-353	2270	17	tax	tax	NOUN
ftr-353	2270	18	laws	law	NOUN
ftr-353	2270	19	.	.	PUNCT
ftr-353	2271	1	at	at	ADP
ftr-353	2271	2	trial	trial	NOUN
ftr-353	2271	3	,	,	PUNCT
ftr-353	2271	4	the	the	DET
ftr-353	2271	5	partnerships	partnership	NOUN
ftr-353	2271	6	’	'	PUNCT
ftr-353	2271	7	tax	tax	NOUN
ftr-353	2271	8	expert	expert	NOUN
ftr-353	2271	9	[	[	X
ftr-353	2271	10	stuart	stuart	PROPN
ftr-353	2271	11	smith	smith	PROPN
ftr-353	2271	12	]	]	PUNCT
ftr-353	2271	13	concluded	conclude	VERB
ftr-353	2271	14	that	that	SCONJ
ftr-353	2271	15	the	the	DET
ftr-353	2271	16	opinion	opinion	NOUN
ftr-353	2271	17	complied	comply	VERB
ftr-353	2271	18	with	with	ADP
ftr-353	2271	19	standards	standard	NOUN
ftr-353	2271	20	established	establish	VERB
ftr-353	2271	21	by	by	ADP
ftr-353	2271	22	treasury	treasury	PROPN
ftr-353	2271	23	circular	circular	ADJ
ftr-353	2271	24	230	230	NUM
ftr-353	2271	25	,	,	PUNCT
ftr-353	2271	26	which	which	PRON
ftr-353	2271	27	addresses	address	VERB
ftr-353	2271	28	conduct	conduct	NOUN
ftr-353	2271	29	of	of	ADP
ftr-353	2271	30	practitioners	practitioner	NOUN
ftr-353	2271	31	who	who	PRON
ftr-353	2271	32	provide	provide	VERB
ftr-353	2271	33	tax	tax	NOUN
ftr-353	2271	34	opinions	opinion	NOUN
ftr-353	2271	35	.	.	PUNCT
ftr-353	2272	1	overall	overall	ADV
ftr-353	2272	2	,	,	PUNCT
ftr-353	2272	3	the	the	DET
ftr-353	2272	4	district	district	NOUN
ftr-353	2272	5	court	court	NOUN
ftr-353	2272	6	found	find	VERB
ftr-353	2272	7	that	that	SCONJ
ftr-353	2272	8	the	the	DET
ftr-353	2272	9	partnerships	partnership	NOUN
ftr-353	2272	10	proved	prove	VERB
ftr-353	2272	11	by	by	ADP
ftr-353	2272	12	a	a	DET
ftr-353	2272	13	preponderance	preponderance	NOUN
ftr-353	2272	14	of	of	ADP
ftr-353	2272	15	the	the	DET
ftr-353	2272	16	evidence	evidence	NOUN
ftr-353	2272	17	that	that	PRON
ftr-353	2272	18	they	they	PRON
ftr-353	2272	19	relied	rely	VERB
ftr-353	2272	20	in	in	ADP
ftr-353	2272	21	good	good	ADJ
ftr-353	2272	22	faith	faith	NOUN
ftr-353	2272	23	on	on	ADP
ftr-353	2272	24	the	the	DET
ftr-353	2272	25	advice	advice	NOUN
ftr-353	2272	26	of	of	ADP
ftr-353	2272	27	qualified	qualified	ADJ
ftr-353	2272	28	accountants	accountant	NOUN
ftr-353	2272	29	and	and	CCONJ
ftr-353	2272	30	tax	tax	NOUN
ftr-353	2272	31	lawyers	lawyer	NOUN
ftr-353	2272	32	.	.	PUNCT
ftr-353	2273	1	4	4	X
ftr-353	2273	2	.	.	X
ftr-353	2273	3	maguire	maguire	NOUN
ftr-353	2273	4	partners	partner	NOUN
ftr-353	2273	5	.	.	PUNCT
ftr-353	2274	1	maguire	maguire	NOUN
ftr-353	2274	2	partners	partner	NOUN
ftr-353	2274	3	–	–	PUNCT
ftr-353	2274	4	master	master	NOUN
ftr-353	2274	5	investments	investment	NOUN
ftr-353	2274	6	,	,	PUNCT
ftr-353	2274	7	llc	llc	PROPN
ftr-353	2274	8	v.	v.	PROPN
ftr-353	2274	9	united	united	PROPN
ftr-353	2274	10	states	states	PROPN
ftr-353	2274	11	,	,	PUNCT
ftr-353	2274	12	103	103	NUM
ftr-353	2274	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2274	14	2009	2009	NUM
ftr-353	2274	15	-	-	SYM
ftr-353	2274	16	763	763	NUM
ftr-353	2274	17	(	(	PUNCT
ftr-353	2274	18	c.d	c.d	PROPN
ftr-353	2274	19	.	.	PROPN
ftr-353	2274	20	calif	calif	PROPN
ftr-353	2274	21	.	.	PUNCT
ftr-353	2275	1	2/4/09	2/4/09	NUM
ftr-353	2275	2	)	)	PUNCT
ftr-353	2275	3	.	.	PUNCT
ftr-353	2276	1	two	two	NUM
ftr-353	2276	2	individuals	individual	NOUN
ftr-353	2276	3	,	,	PUNCT
ftr-353	2276	4	through	through	ADP
ftr-353	2276	5	various	various	ADJ
ftr-353	2276	6	entities	entity	NOUN
ftr-353	2276	7	,	,	PUNCT
ftr-353	2276	8	in	in	ADP
ftr-353	2276	9	late	late	ADJ
ftr-353	2276	10	2001	2001	NUM
ftr-353	2276	11	entered	enter	VERB
ftr-353	2276	12	into	into	ADP
ftr-353	2276	13	call	call	NOUN
ftr-353	2276	14	options	option	NOUN
ftr-353	2276	15	spreads	spread	NOUN
ftr-353	2276	16	,	,	PUNCT
ftr-353	2276	17	i.e.	i.e.	X
ftr-353	2276	18	,	,	PUNCT
ftr-353	2276	19	they	they	PRON
ftr-353	2276	20	sold	sell	VERB
ftr-353	2276	21	short	short	ADJ
ftr-353	2276	22	call	call	NOUN
ftr-353	2276	23	options	option	NOUN
ftr-353	2276	24	to	to	ADP
ftr-353	2276	25	aig	aig	PROPN
ftr-353	2276	26	via	via	ADP
ftr-353	2276	27	an	an	DET
ftr-353	2276	28	arthur	arthur	PROPN
ftr-353	2276	29	andersen	andersen	PROPN
ftr-353	2276	30	tax	tax	NOUN
ftr-353	2276	31	strategy	strategy	NOUN
ftr-353	2276	32	and	and	CCONJ
ftr-353	2276	33	purchased	purchase	VERB
ftr-353	2276	34	offsetting	offset	VERB
ftr-353	2276	35	long	long	ADJ
ftr-353	2276	36	call	call	NOUN
ftr-353	2276	37	options	option	NOUN
ftr-353	2276	38	and	and	CCONJ
ftr-353	2276	39	promissory	promissory	NOUN
ftr-353	2276	40	notes	note	NOUN
ftr-353	2276	41	from	from	ADP
ftr-353	2276	42	the	the	DET
ftr-353	2276	43	same	same	ADJ
ftr-353	2276	44	company	company	NOUN
ftr-353	2276	45	;	;	PUNCT
ftr-353	2276	46	the	the	DET
ftr-353	2276	47	options	option	NOUN
ftr-353	2276	48	were	be	AUX
ftr-353	2276	49	european	european	ADJ
ftr-353	2276	50	options	option	NOUN
ftr-353	2276	51	,	,	PUNCT
ftr-353	2276	52	with	with	ADP
ftr-353	2276	53	an	an	DET
ftr-353	2276	54	asian	asian	ADJ
ftr-353	2276	55	-	-	PUNCT
ftr-353	2276	56	style	style	NOUN
ftr-353	2276	57	feature	feature	NOUN
ftr-353	2276	58	,	,	PUNCT
ftr-353	2276	59	in	in	SCONJ
ftr-353	2276	60	that	that	SCONJ
ftr-353	2276	61	they	they	PRON
ftr-353	2276	62	were	be	AUX
ftr-353	2276	63	to	to	PART
ftr-353	2276	64	be	be	AUX
ftr-353	2276	65	exercised	exercise	VERB
ftr-353	2276	66	on	on	ADP
ftr-353	2276	67	a	a	DET
ftr-353	2276	68	particular	particular	ADJ
ftr-353	2276	69	date	date	NOUN
ftr-353	2276	70	based	base	VERB
ftr-353	2276	71	upon	upon	SCONJ
ftr-353	2276	72	the	the	DET
ftr-353	2276	73	average	average	ADJ
ftr-353	2276	74	value	value	NOUN
ftr-353	2276	75	of	of	ADP
ftr-353	2276	76	a	a	DET
ftr-353	2276	77	reit	reit	NOUN
ftr-353	2276	78	basket	basket	NOUN
ftr-353	2276	79	over	over	ADP
ftr-353	2276	80	a	a	DET
ftr-353	2276	81	90	90	NUM
ftr-353	2276	82	-	-	PUNCT
ftr-353	2276	83	day	day	NOUN
ftr-353	2276	84	period	period	NOUN
ftr-353	2276	85	.	.	PUNCT
ftr-353	2277	1	the	the	DET
ftr-353	2277	2	partnerships	partnership	NOUN
ftr-353	2277	3	received	receive	VERB
ftr-353	2277	4	the	the	DET
ftr-353	2277	5	long	long	ADJ
ftr-353	2277	6	options	option	NOUN
ftr-353	2277	7	and	and	CCONJ
ftr-353	2277	8	notes	note	NOUN
ftr-353	2277	9	and	and	CCONJ
ftr-353	2277	10	assumed	assume	VERB
ftr-353	2277	11	the	the	DET
ftr-353	2277	12	short	short	ADJ
ftr-353	2277	13	options	option	NOUN
ftr-353	2277	14	.	.	PUNCT
ftr-353	2278	1	in	in	ADP
ftr-353	2278	2	finding	find	VERB
ftr-353	2278	3	for	for	ADP
ftr-353	2278	4	the	the	DET
ftr-353	2278	5	government	government	NOUN
ftr-353	2278	6	,	,	PUNCT
ftr-353	2278	7	the	the	DET
ftr-353	2278	8	court	court	NOUN
ftr-353	2278	9	(	(	PUNCT
ftr-353	2278	10	judge	judge	PROPN
ftr-353	2278	11	walter	walter	PROPN
ftr-353	2278	12	)	)	PUNCT
ftr-353	2278	13	held	hold	VERB
ftr-353	2278	14	that	that	SCONJ
ftr-353	2278	15	the	the	DET
ftr-353	2278	16	evidence	evidence	NOUN
ftr-353	2278	17	demonstrated	demonstrate	VERB
ftr-353	2278	18	that	that	SCONJ
ftr-353	2278	19	the	the	DET
ftr-353	2278	20	transactions	transaction	NOUN
ftr-353	2278	21	did	do	AUX
ftr-353	2278	22	not	not	PART
ftr-353	2278	23	have	have	VERB
ftr-353	2278	24	economic	economic	ADJ
ftr-353	2278	25	substance	substance	NOUN
ftr-353	2278	26	because	because	SCONJ
ftr-353	2278	27	the	the	DET
ftr-353	2278	28	individuals	individual	NOUN
ftr-353	2278	29	received	receive	VERB
ftr-353	2278	30	no	no	DET
ftr-353	2278	31	economic	economic	ADJ
ftr-353	2278	32	benefit	benefit	NOUN
ftr-353	2278	33	,	,	PUNCT
ftr-353	2278	34	other	other	ADJ
ftr-353	2278	35	than	than	ADP
ftr-353	2278	36	an	an	DET
ftr-353	2278	37	increase	increase	NOUN
ftr-353	2278	38	in	in	ADP
ftr-353	2278	39	basis	basis	NOUN
ftr-353	2278	40	,	,	PUNCT
ftr-353	2278	41	from	from	ADP
ftr-353	2278	42	the	the	DET
ftr-353	2278	43	transactions	transaction	NOUN
ftr-353	2278	44	.	.	PUNCT
ftr-353	2279	1	the	the	DET
ftr-353	2279	2	court	court	NOUN
ftr-353	2279	3	also	also	ADV
ftr-353	2279	4	held	hold	VERB
ftr-353	2279	5	that	that	SCONJ
ftr-353	2279	6	the	the	DET
ftr-353	2279	7	evidence	evidence	NOUN
ftr-353	2279	8	demonstrated	demonstrate	VERB
ftr-353	2279	9	that	that	SCONJ
ftr-353	2279	10	the	the	DET
ftr-353	2279	11	individuals	individual	NOUN
ftr-353	2279	12	were	be	AUX
ftr-353	2279	13	motivated	motivate	VERB
ftr-353	2279	14	by	by	ADP
ftr-353	2279	15	the	the	DET
ftr-353	2279	16	increased	increase	VERB
ftr-353	2279	17	basis	basis	NOUN
ftr-353	2279	18	and	and	CCONJ
ftr-353	2279	19	not	not	PART
ftr-353	2279	20	by	by	ADP
ftr-353	2279	21	any	any	DET
ftr-353	2279	22	purported	purport	VERB
ftr-353	2279	23	hedging	hedging	NOUN
ftr-353	2279	24	benefit	benefit	NOUN
ftr-353	2279	25	.	.	PUNCT
ftr-353	2280	1	the	the	DET
ftr-353	2280	2	court	court	NOUN
ftr-353	2280	3	held	hold	VERB
ftr-353	2280	4	that	that	SCONJ
ftr-353	2280	5	,	,	PUNCT
ftr-353	2280	6	under	under	ADP
ftr-353	2280	7	both	both	CCONJ
ftr-353	2280	8	the	the	DET
ftr-353	2280	9	step	step	NOUN
ftr-353	2280	10	transaction	transaction	NOUN
ftr-353	2280	11	doctrine	doctrine	NOUN
ftr-353	2280	12	and	and	CCONJ
ftr-353	2280	13	the	the	DET
ftr-353	2280	14	substance	substance	NOUN
ftr-353	2280	15	-	-	PUNCT
ftr-353	2280	16	over	over	ADP
ftr-353	2280	17	-	-	PUNCT
ftr-353	2280	18	form	form	NOUN
ftr-353	2280	19	doctrine	doctrine	NOUN
ftr-353	2280	20	,	,	PUNCT
ftr-353	2280	21	the	the	DET
ftr-353	2280	22	individuals	individual	NOUN
ftr-353	2280	23	’	’	PART
ftr-353	2280	24	actual	actual	ADJ
ftr-353	2280	25	cost	cost	NOUN
ftr-353	2280	26	basis	basis	NOUN
ftr-353	2280	27	was	be	AUX
ftr-353	2280	28	the	the	DET
ftr-353	2280	29	original	original	ADJ
ftr-353	2280	30	amount	amount	NOUN
ftr-353	2280	31	of	of	ADP
ftr-353	2280	32	their	their	PRON
ftr-353	2280	33	investment	investment	NOUN
ftr-353	2280	34	–	–	PUNCT
ftr-353	2280	35	not	not	PART
ftr-353	2280	36	the	the	DET
ftr-353	2280	37	increased	increase	VERB
ftr-353	2280	38	basis	basis	NOUN
ftr-353	2280	39	reported	report	VERB
ftr-353	2280	40	by	by	ADP
ftr-353	2280	41	the	the	DET
ftr-353	2280	42	partnerships	partnership	NOUN
ftr-353	2280	43	,	,	PUNCT
ftr-353	2280	44	because	because	SCONJ
ftr-353	2280	45	they	they	PRON
ftr-353	2280	46	had	have	VERB
ftr-353	2280	47	no	no	DET
ftr-353	2280	48	2010	2010	NUM
ftr-353	2280	49	]	]	PUNCT
ftr-353	2280	50	recent	recent	ADJ
ftr-353	2280	51	developments	development	NOUN
ftr-353	2280	52	in	in	ADP
ftr-353	2280	53	federal	federal	ADJ
ftr-353	2280	54	income	income	NOUN
ftr-353	2280	55	taxation	taxation	NOUN
ftr-353	2280	56	190	190	NUM
ftr-353	2280	57	downside	downside	ADJ
ftr-353	2280	58	exposure	exposure	NOUN
ftr-353	2280	59	,	,	PUNCT
ftr-353	2280	60	and	and	CCONJ
ftr-353	2280	61	only	only	ADV
ftr-353	2280	62	an	an	DET
ftr-353	2280	63	extremely	extremely	ADV
ftr-353	2280	64	remote	remote	ADJ
ftr-353	2280	65	possibility	possibility	NOUN
ftr-353	2280	66	of	of	ADP
ftr-353	2280	67	receiving	receive	VERB
ftr-353	2280	68	a	a	DET
ftr-353	2280	69	return	return	NOUN
ftr-353	2280	70	.	.	PUNCT
ftr-353	2281	1	judge	judge	PROPN
ftr-353	2281	2	thomas	thomas	PROPN
ftr-353	2281	3	further	far	ADV
ftr-353	2281	4	held	hold	VERB
ftr-353	2281	5	that	that	SCONJ
ftr-353	2281	6	the	the	DET
ftr-353	2281	7	obligation	obligation	NOUN
ftr-353	2281	8	created	create	VERB
ftr-353	2281	9	by	by	ADP
ftr-353	2281	10	the	the	DET
ftr-353	2281	11	short	short	ADJ
ftr-353	2281	12	option	option	NOUN
ftr-353	2281	13	is	be	AUX
ftr-353	2281	14	a	a	DET
ftr-353	2281	15	liability	liability	NOUN
ftr-353	2281	16	for	for	ADP
ftr-353	2281	17	purposes	purpose	NOUN
ftr-353	2281	18	of	of	ADP
ftr-353	2281	19	§	§	PROPN
ftr-353	2281	20	752	752	NUM
ftr-353	2281	21	,	,	PUNCT
ftr-353	2281	22	or	or	CCONJ
ftr-353	2281	23	alternatively	alternatively	ADV
ftr-353	2281	24	,	,	PUNCT
ftr-353	2281	25	it	it	PRON
ftr-353	2281	26	had	have	VERB
ftr-353	2281	27	to	to	PART
ftr-353	2281	28	be	be	AUX
ftr-353	2281	29	taken	take	VERB
ftr-353	2281	30	into	into	ADP
ftr-353	2281	31	account	account	NOUN
ftr-353	2281	32	under	under	ADP
ftr-353	2281	33	reg	reg	NOUN
ftr-353	2281	34	.	.	PUNCT
ftr-353	2282	1	§	§	PROPN
ftr-353	2282	2	1.752	1.752	NUM
ftr-353	2282	3	-	-	SYM
ftr-353	2282	4	6	6	NUM
ftr-353	2282	5	which	which	PRON
ftr-353	2282	6	applies	apply	VERB
ftr-353	2282	7	retroactively	retroactively	ADV
ftr-353	2282	8	.	.	PUNCT
ftr-353	2283	1	he	he	PRON
ftr-353	2283	2	further	far	ADV
ftr-353	2283	3	found	find	VERB
ftr-353	2283	4	that	that	SCONJ
ftr-353	2283	5	the	the	DET
ftr-353	2283	6	individuals	individual	NOUN
ftr-353	2283	7	had	have	AUX
ftr-353	2283	8	been	be	AUX
ftr-353	2283	9	placed	place	VERB
ftr-353	2283	10	on	on	ADP
ftr-353	2283	11	notice	notice	NOUN
ftr-353	2283	12	by	by	ADP
ftr-353	2283	13	notice	notice	NOUN
ftr-353	2283	14	2000	2000	NUM
ftr-353	2283	15	-	-	SYM
ftr-353	2283	16	44	44	NUM
ftr-353	2283	17	,	,	PUNCT
ftr-353	2283	18	issued	issue	VERB
ftr-353	2283	19	in	in	ADP
ftr-353	2283	20	august	august	PROPN
ftr-353	2283	21	2000	2000	NUM
ftr-353	2283	22	.	.	PUNCT
ftr-353	2284	1	•	•	NOUN
ftr-353	2284	2	the	the	DET
ftr-353	2284	3	court	court	NOUN
ftr-353	2284	4	also	also	ADV
ftr-353	2284	5	held	hold	VERB
ftr-353	2284	6	that	that	SCONJ
ftr-353	2284	7	the	the	DET
ftr-353	2284	8	partnerships	partnership	NOUN
ftr-353	2284	9	made	make	VERB
ftr-353	2284	10	a	a	DET
ftr-353	2284	11	gross	gross	ADJ
ftr-353	2284	12	valuation	valuation	NOUN
ftr-353	2284	13	misstatement	misstatement	NOUN
ftr-353	2284	14	under	under	ADP
ftr-353	2284	15	§	§	PROPN
ftr-353	2284	16	6662	6662	NUM
ftr-353	2284	17	,	,	PUNCT
ftr-353	2284	18	citing	cite	VERB
ftr-353	2284	19	in	in	ADP
ftr-353	2284	20	support	support	NOUN
ftr-353	2284	21	the	the	DET
ftr-353	2284	22	fact	fact	NOUN
ftr-353	2284	23	that	that	SCONJ
ftr-353	2284	24	one	one	NUM
ftr-353	2284	25	of	of	ADP
ftr-353	2284	26	the	the	DET
ftr-353	2284	27	individual	individual	NOUN
ftr-353	2284	28	’s	’s	PART
ftr-353	2284	29	partnerships	partnership	NOUN
ftr-353	2284	30	reported	report	VERB
ftr-353	2284	31	an	an	DET
ftr-353	2284	32	increase	increase	NOUN
ftr-353	2284	33	in	in	ADP
ftr-353	2284	34	its	its	PRON
ftr-353	2284	35	capital	capital	NOUN
ftr-353	2284	36	account	account	NOUN
ftr-353	2284	37	equal	equal	ADJ
ftr-353	2284	38	to	to	ADP
ftr-353	2284	39	67	67	NUM
ftr-353	2284	40	times	time	NOUN
ftr-353	2284	41	the	the	DET
ftr-353	2284	42	actual	actual	ADJ
ftr-353	2284	43	economic	economic	ADJ
ftr-353	2284	44	outlay	outlay	NOUN
ftr-353	2284	45	that	that	PRON
ftr-353	2284	46	the	the	DET
ftr-353	2284	47	individual	individual	NOUN
ftr-353	2284	48	paid	pay	VERB
ftr-353	2284	49	for	for	ADP
ftr-353	2284	50	the	the	DET
ftr-353	2284	51	transaction	transaction	NOUN
ftr-353	2284	52	.	.	PUNCT
ftr-353	2285	1	(	(	PUNCT
ftr-353	2285	2	a	a	X
ftr-353	2285	3	)	)	PUNCT
ftr-353	2285	4	the	the	DET
ftr-353	2285	5	court	court	NOUN
ftr-353	2285	6	amended	amend	VERB
ftr-353	2285	7	its	its	PRON
ftr-353	2285	8	earlier	early	ADJ
ftr-353	2285	9	opinion	opinion	NOUN
ftr-353	2285	10	to	to	PART
ftr-353	2285	11	hold	hold	VERB
ftr-353	2285	12	that	that	SCONJ
ftr-353	2285	13	the	the	DET
ftr-353	2285	14	partnerships	partnership	NOUN
ftr-353	2285	15	were	be	AUX
ftr-353	2285	16	not	not	PART
ftr-353	2285	17	liable	liable	ADJ
ftr-353	2285	18	for	for	ADP
ftr-353	2285	19	the	the	DET
ftr-353	2285	20	gross	gross	ADJ
ftr-353	2285	21	valuation	valuation	NOUN
ftr-353	2285	22	misstatement	misstatement	NOUN
ftr-353	2285	23	penalties	penalty	NOUN
ftr-353	2285	24	,	,	PUNCT
ftr-353	2285	25	but	but	CCONJ
ftr-353	2285	26	were	be	AUX
ftr-353	2285	27	liable	liable	ADJ
ftr-353	2285	28	for	for	ADP
ftr-353	2285	29	negligence	negligence	NOUN
ftr-353	2285	30	penalties	penalty	NOUN
ftr-353	2285	31	instead	instead	ADV
ftr-353	2285	32	.	.	PUNCT
ftr-353	2286	1	maguire	maguire	NOUN
ftr-353	2286	2	partners	partner	NOUN
ftr-353	2286	3	–	–	PUNCT
ftr-353	2286	4	master	master	NOUN
ftr-353	2286	5	investments	investment	NOUN
ftr-353	2286	6	,	,	PUNCT
ftr-353	2286	7	llc	llc	PROPN
ftr-353	2286	8	v.	v.	PROPN
ftr-353	2286	9	united	united	PROPN
ftr-353	2286	10	states	states	PROPN
ftr-353	2286	11	,	,	PUNCT
ftr-353	2286	12	104	104	NUM
ftr-353	2286	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2286	14	2009	2009	NUM
ftr-353	2286	15	-	-	SYM
ftr-353	2286	16	7839	7839	NUM
ftr-353	2286	17	(	(	PUNCT
ftr-353	2286	18	c.d	c.d	PROPN
ftr-353	2286	19	.	.	PROPN
ftr-353	2286	20	calif	calif	PROPN
ftr-353	2286	21	.	.	PUNCT
ftr-353	2287	1	12/11/09	12/11/09	NUM
ftr-353	2287	2	)	)	PUNCT
ftr-353	2287	3	.	.	PUNCT
ftr-353	2288	1	the	the	DET
ftr-353	2288	2	court	court	NOUN
ftr-353	2288	3	focused	focus	VERB
ftr-353	2288	4	its	its	PRON
ftr-353	2288	5	discussion	discussion	NOUN
ftr-353	2288	6	of	of	ADP
ftr-353	2288	7	penalties	penalty	NOUN
ftr-353	2288	8	on	on	ADP
ftr-353	2288	9	the	the	DET
ftr-353	2288	10	“	"	PUNCT
ftr-353	2288	11	negligence	negligence	NOUN
ftr-353	2288	12	or	or	CCONJ
ftr-353	2288	13	disregard	disregard	NOUN
ftr-353	2288	14	of	of	ADP
ftr-353	2288	15	rules	rule	NOUN
ftr-353	2288	16	or	or	CCONJ
ftr-353	2288	17	regulations	regulation	NOUN
ftr-353	2288	18	”	"	PUNCT
ftr-353	2288	19	under	under	ADP
ftr-353	2288	20	6662(a	6662(a	NOUN
ftr-353	2288	21	)	)	PUNCT
ftr-353	2288	22	and	and	CCONJ
ftr-353	2288	23	(	(	PUNCT
ftr-353	2288	24	b)(1	b)(1	NOUN
ftr-353	2288	25	)	)	PUNCT
ftr-353	2288	26	and	and	CCONJ
ftr-353	2288	27	did	do	AUX
ftr-353	2288	28	not	not	PART
ftr-353	2288	29	mention	mention	VERB
ftr-353	2288	30	the	the	DET
ftr-353	2288	31	valuation	valuation	NOUN
ftr-353	2288	32	misstatement	misstatement	NOUN
ftr-353	2288	33	issue	issue	NOUN
ftr-353	2288	34	.	.	PUNCT
ftr-353	2289	1	5	5	X
ftr-353	2289	2	.	.	X
ftr-353	2289	3	samueli	samueli	PROPN
ftr-353	2289	4	.	.	PUNCT
ftr-353	2290	1	a	a	DET
ftr-353	2290	2	twenty	twenty	NUM
ftr-353	2290	3	first	first	ADJ
ftr-353	2290	4	securities	security	NOUN
ftr-353	2290	5	tax	tax	NOUN
ftr-353	2290	6	shelter	shelter	NOUN
ftr-353	2290	7	bites	bite	VERB
ftr-353	2290	8	the	the	DET
ftr-353	2290	9	dust	dust	NOUN
ftr-353	2290	10	.	.	PUNCT
ftr-353	2291	1	samueli	samueli	PROPN
ftr-353	2292	1	v.	v.	PROPN
ftr-353	2292	2	commissioner	commissioner	PROPN
ftr-353	2292	3	,	,	PUNCT
ftr-353	2292	4	132	132	NUM
ftr-353	2292	5	t.c	t.c	NOUN
ftr-353	2292	6	.	.	PUNCT
ftr-353	2293	1	no	no	INTJ
ftr-353	2293	2	.	.	NOUN
ftr-353	2293	3	4	4	NUM
ftr-353	2293	4	(	(	PUNCT
ftr-353	2293	5	3/16/09	3/16/09	NUM
ftr-353	2293	6	)	)	PUNCT
ftr-353	2293	7	.	.	PUNCT
ftr-353	2294	1	the	the	DET
ftr-353	2294	2	taxpayer	taxpayer	NOUN
ftr-353	2294	3	entered	enter	VERB
ftr-353	2294	4	into	into	ADP
ftr-353	2294	5	a	a	DET
ftr-353	2294	6	tax	tax	NOUN
ftr-353	2294	7	shelter	shelter	NOUN
ftr-353	2294	8	transaction	transaction	NOUN
ftr-353	2294	9	planned	plan	VERB
ftr-353	2294	10	by	by	ADP
ftr-353	2294	11	twenty	twenty	NUM
ftr-353	2294	12	first	first	ADJ
ftr-353	2294	13	securities	security	NOUN
ftr-353	2294	14	(	(	PUNCT
ftr-353	2294	15	of	of	ADP
ftr-353	2294	16	compaq	compaq	PROPN
ftr-353	2294	17	fame	fame	PROPN
ftr-353	2294	18	)	)	PUNCT
ftr-353	2294	19	,	,	PUNCT
ftr-353	2294	20	a	a	DET
ftr-353	2294	21	simplified	simplify	VERB
ftr-353	2294	22	(	(	PUNCT
ftr-353	2294	23	☺	☺	SYM
ftr-353	2294	24	)	)	PUNCT
ftr-353	2294	25	explanation	explanation	NOUN
ftr-353	2294	26	of	of	ADP
ftr-353	2294	27	which	which	PRON
ftr-353	2294	28	is	be	AUX
ftr-353	2294	29	as	as	SCONJ
ftr-353	2294	30	follows	follow	VERB
ftr-353	2294	31	.	.	PUNCT
ftr-353	2295	1	in	in	ADP
ftr-353	2295	2	october	october	PROPN
ftr-353	2295	3	,	,	PUNCT
ftr-353	2295	4	2001	2001	NUM
ftr-353	2295	5	,	,	PUNCT
ftr-353	2295	6	the	the	DET
ftr-353	2295	7	taxpayer	taxpayer	NOUN
ftr-353	2295	8	purchased	purchase	VERB
ftr-353	2295	9	fixed	fix	VERB
ftr-353	2295	10	-	-	PUNCT
ftr-353	2295	11	income	income	NOUN
ftr-353	2295	12	securities	security	NOUN
ftr-353	2295	13	(	(	PUNCT
ftr-353	2295	14	freddie	freddie	PROPN
ftr-353	2295	15	mac	mac	PROPN
ftr-353	2295	16	principal	principal	ADJ
ftr-353	2295	17	strips	strip	NOUN
ftr-353	2295	18	)	)	PUNCT
ftr-353	2295	19	from	from	ADP
ftr-353	2295	20	a	a	DET
ftr-353	2295	21	broker	broker	NOUN
ftr-353	2295	22	on	on	ADP
ftr-353	2295	23	a	a	DET
ftr-353	2295	24	margin	margin	NOUN
ftr-353	2295	25	loan	loan	NOUN
ftr-353	2295	26	(	(	PUNCT
ftr-353	2295	27	the	the	DET
ftr-353	2295	28	broker	broker	NOUN
ftr-353	2295	29	was	be	AUX
ftr-353	2295	30	entitled	entitle	VERB
ftr-353	2295	31	to	to	PART
ftr-353	2295	32	hold	hold	VERB
ftr-353	2295	33	the	the	DET
ftr-353	2295	34	securities	security	NOUN
ftr-353	2295	35	as	as	ADP
ftr-353	2295	36	collateral	collateral	NOUN
ftr-353	2295	37	for	for	ADP
ftr-353	2295	38	the	the	DET
ftr-353	2295	39	margin	margin	NOUN
ftr-353	2295	40	loan	loan	NOUN
ftr-353	2295	41	)	)	PUNCT
ftr-353	2295	42	and	and	CCONJ
ftr-353	2295	43	then	then	ADV
ftr-353	2295	44	“	"	PUNCT
ftr-353	2295	45	lent	lent	PROPN
ftr-353	2295	46	”	"	PUNCT
ftr-353	2295	47	the	the	DET
ftr-353	2295	48	securities	security	NOUN
ftr-353	2295	49	to	to	ADP
ftr-353	2295	50	the	the	DET
ftr-353	2295	51	broker	broker	NOUN
ftr-353	2295	52	.	.	PUNCT
ftr-353	2296	1	the	the	DET
ftr-353	2296	2	standard	standard	ADJ
ftr-353	2296	3	form	form	NOUN
ftr-353	2296	4	agreement	agreement	NOUN
ftr-353	2296	5	allowed	allow	VERB
ftr-353	2296	6	the	the	DET
ftr-353	2296	7	taxpayer	taxpayer	NOUN
ftr-353	2296	8	to	to	PART
ftr-353	2296	9	terminate	terminate	VERB
ftr-353	2296	10	the	the	DET
ftr-353	2296	11	transaction	transaction	NOUN
ftr-353	2296	12	and	and	CCONJ
ftr-353	2296	13	receive	receive	VERB
ftr-353	2296	14	identical	identical	ADJ
ftr-353	2296	15	securities	security	NOUN
ftr-353	2296	16	from	from	ADP
ftr-353	2296	17	the	the	DET
ftr-353	2296	18	broker	broker	NOUN
ftr-353	2296	19	by	by	ADP
ftr-353	2296	20	giving	give	VERB
ftr-353	2296	21	notices	notice	NOUN
ftr-353	2296	22	on	on	ADP
ftr-353	2296	23	any	any	DET
ftr-353	2296	24	business	business	NOUN
ftr-353	2296	25	day	day	NOUN
ftr-353	2296	26	,	,	PUNCT
ftr-353	2296	27	but	but	CCONJ
ftr-353	2296	28	an	an	DET
ftr-353	2296	29	addendum	addendum	ADJ
ftr-353	2296	30	overrode	overrode	NOUN
ftr-353	2296	31	that	that	SCONJ
ftr-353	2296	32	provision	provision	NOUN
ftr-353	2296	33	and	and	CCONJ
ftr-353	2296	34	provided	provide	VERB
ftr-353	2296	35	that	that	SCONJ
ftr-353	2296	36	the	the	DET
ftr-353	2296	37	“	"	PUNCT
ftr-353	2296	38	loan	loan	NOUN
ftr-353	2296	39	”	"	PUNCT
ftr-353	2296	40	of	of	ADP
ftr-353	2296	41	the	the	DET
ftr-353	2296	42	securities	security	NOUN
ftr-353	2296	43	would	would	AUX
ftr-353	2296	44	terminate	terminate	VERB
ftr-353	2296	45	on	on	ADP
ftr-353	2296	46	january	january	PROPN
ftr-353	2296	47	15	15	NUM
ftr-353	2296	48	,	,	PUNCT
ftr-353	2296	49	2003	2003	NUM
ftr-353	2296	50	,	,	PUNCT
ftr-353	2296	51	or	or	CCONJ
ftr-353	2296	52	at	at	ADP
ftr-353	2296	53	the	the	DET
ftr-353	2296	54	taxpayer	taxpayer	NOUN
ftr-353	2296	55	’s	’s	PART
ftr-353	2296	56	election	election	NOUN
ftr-353	2296	57	on	on	ADP
ftr-353	2296	58	july	july	PROPN
ftr-353	2296	59	1	1	NUM
ftr-353	2296	60	or	or	CCONJ
ftr-353	2296	61	december	december	PROPN
ftr-353	2296	62	2	2	NUM
ftr-353	2296	63	,	,	PUNCT
ftr-353	2296	64	2002	2002	NUM
ftr-353	2296	65	.	.	PUNCT
ftr-353	2297	1	the	the	DET
ftr-353	2297	2	taxpayer	taxpayer	NOUN
ftr-353	2297	3	purchased	purchase	VERB
ftr-353	2297	4	the	the	DET
ftr-353	2297	5	securities	security	NOUN
ftr-353	2297	6	for	for	ADP
ftr-353	2297	7	$	$	SYM
ftr-353	2297	8	1.64	1.64	NUM
ftr-353	2297	9	billion	billion	NUM
ftr-353	2297	10	,	,	PUNCT
ftr-353	2297	11	but	but	CCONJ
ftr-353	2297	12	immediately	immediately	ADV
ftr-353	2297	13	“	"	PUNCT
ftr-353	2297	14	lent	lend	VERB
ftr-353	2297	15	”	"	PUNCT
ftr-353	2297	16	the	the	DET
ftr-353	2297	17	securities	security	NOUN
ftr-353	2297	18	to	to	ADP
ftr-353	2297	19	the	the	DET
ftr-353	2297	20	broker	broker	NOUN
ftr-353	2297	21	and	and	CCONJ
ftr-353	2297	22	received	receive	VERB
ftr-353	2297	23	cash	cash	NOUN
ftr-353	2297	24	“	"	PUNCT
ftr-353	2297	25	collateral	collateral	NOUN
ftr-353	2297	26	”	"	PUNCT
ftr-353	2297	27	of	of	ADP
ftr-353	2297	28	$	$	SYM
ftr-353	2297	29	1.64	1.64	NUM
ftr-353	2297	30	billion	billion	NUM
ftr-353	2297	31	,	,	PUNCT
ftr-353	2297	32	which	which	PRON
ftr-353	2297	33	he	he	PRON
ftr-353	2297	34	used	use	VERB
ftr-353	2297	35	to	to	PART
ftr-353	2297	36	repay	repay	VERB
ftr-353	2297	37	the	the	DET
ftr-353	2297	38	margin	margin	NOUN
ftr-353	2297	39	loan	loan	NOUN
ftr-353	2297	40	.	.	PUNCT
ftr-353	2298	1	the	the	DET
ftr-353	2298	2	loan	loan	NOUN
ftr-353	2298	3	contracts	contract	NOUN
ftr-353	2298	4	provided	provide	VERB
ftr-353	2298	5	that	that	SCONJ
ftr-353	2298	6	the	the	DET
ftr-353	2298	7	taxpayer	taxpayer	NOUN
ftr-353	2298	8	was	be	AUX
ftr-353	2298	9	entitled	entitle	VERB
ftr-353	2298	10	to	to	PART
ftr-353	2298	11	receive	receive	VERB
ftr-353	2298	12	all	all	DET
ftr-353	2298	13	interest	interest	NOUN
ftr-353	2298	14	,	,	PUNCT
ftr-353	2298	15	dividends	dividend	NOUN
ftr-353	2298	16	,	,	PUNCT
ftr-353	2298	17	and	and	CCONJ
ftr-353	2298	18	other	other	ADJ
ftr-353	2298	19	distributions	distribution	NOUN
ftr-353	2298	20	attributable	attributable	ADJ
ftr-353	2298	21	to	to	ADP
ftr-353	2298	22	the	the	DET
ftr-353	2298	23	securities	security	NOUN
ftr-353	2298	24	,	,	PUNCT
ftr-353	2298	25	but	but	CCONJ
ftr-353	2298	26	that	that	SCONJ
ftr-353	2298	27	the	the	DET
ftr-353	2298	28	taxpayer	taxpayer	NOUN
ftr-353	2298	29	was	be	AUX
ftr-353	2298	30	obligated	obligate	VERB
ftr-353	2298	31	to	to	PART
ftr-353	2298	32	pay	pay	VERB
ftr-353	2298	33	the	the	DET
ftr-353	2298	34	broker	broker	NOUN
ftr-353	2298	35	a	a	DET
ftr-353	2298	36	variable	variable	ADJ
ftr-353	2298	37	rate	rate	NOUN
ftr-353	2298	38	fee	fee	NOUN
ftr-353	2298	39	for	for	ADP
ftr-353	2298	40	use	use	NOUN
ftr-353	2298	41	of	of	ADP
ftr-353	2298	42	the	the	DET
ftr-353	2298	43	$	$	SYM
ftr-353	2298	44	1.64	1.64	NUM
ftr-353	2298	45	billion	billion	NUM
ftr-353	2298	46	cash	cash	NOUN
ftr-353	2298	47	collateral	collateral	NOUN
ftr-353	2298	48	.	.	PUNCT
ftr-353	2299	1	in	in	ADP
ftr-353	2299	2	december	december	PROPN
ftr-353	2299	3	,	,	PUNCT
ftr-353	2299	4	2002	2002	NUM
ftr-353	2299	5	,	,	PUNCT
ftr-353	2299	6	the	the	DET
ftr-353	2299	7	taxpayer	taxpayer	NOUN
ftr-353	2299	8	paid	pay	VERB
ftr-353	2299	9	the	the	DET
ftr-353	2299	10	broker	broker	NOUN
ftr-353	2299	11	$	$	SYM
ftr-353	2299	12	7.8	7.8	NUM
ftr-353	2299	13	million	million	NUM
ftr-353	2299	14	of	of	ADP
ftr-353	2299	15	“	"	PUNCT
ftr-353	2299	16	interest	interest	NOUN
ftr-353	2299	17	”	"	PUNCT
ftr-353	2299	18	on	on	ADP
ftr-353	2299	19	the	the	DET
ftr-353	2299	20	$	$	SYM
ftr-353	2299	21	1.64	1.64	NUM
ftr-353	2299	22	billion	billion	NUM
ftr-353	2299	23	cash	cash	NOUN
ftr-353	2299	24	collateral	collateral	NOUN
ftr-353	2299	25	,	,	PUNCT
ftr-353	2299	26	which	which	PRON
ftr-353	2299	27	was	be	AUX
ftr-353	2299	28	relent	relent	NOUN
ftr-353	2299	29	to	to	ADP
ftr-353	2299	30	the	the	DET
ftr-353	2299	31	taxpayer	taxpayer	NOUN
ftr-353	2299	32	(	(	PUNCT
ftr-353	2299	33	secured	secure	VERB
ftr-353	2299	34	by	by	ADP
ftr-353	2299	35	the	the	DET
ftr-353	2299	36	securities	security	NOUN
ftr-353	2299	37	,	,	PUNCT
ftr-353	2299	38	which	which	PRON
ftr-353	2299	39	had	have	AUX
ftr-353	2299	40	increased	increase	VERB
ftr-353	2299	41	in	in	ADP
ftr-353	2299	42	value	value	NOUN
ftr-353	2299	43	)	)	PUNCT
ftr-353	2299	44	.	.	PUNCT
ftr-353	2300	1	the	the	DET
ftr-353	2300	2	transaction	transaction	NOUN
ftr-353	2300	3	terminated	terminate	VERB
ftr-353	2300	4	on	on	ADP
ftr-353	2300	5	january	january	PROPN
ftr-353	2300	6	15	15	NUM
ftr-353	2300	7	,	,	PUNCT
ftr-353	2300	8	2003	2003	NUM
ftr-353	2300	9	and	and	CCONJ
ftr-353	2300	10	the	the	DET
ftr-353	2300	11	broker	broker	NOUN
ftr-353	2300	12	was	be	AUX
ftr-353	2300	13	obligated	obligate	VERB
ftr-353	2300	14	to	to	PART
ftr-353	2300	15	pay	pay	VERB
ftr-353	2300	16	the	the	DET
ftr-353	2300	17	taxpayer	taxpayer	NOUN
ftr-353	2300	18	$	$	SYM
ftr-353	2300	19	1.69	1.69	NUM
ftr-353	2300	20	billion	billion	NUM
ftr-353	2300	21	to	to	PART
ftr-353	2300	22	purchase	purchase	VERB
ftr-353	2300	23	the	the	DET
ftr-353	2300	24	securities	security	NOUN
ftr-353	2300	25	in	in	ADP
ftr-353	2300	26	lieu	lieu	NOUN
ftr-353	2300	27	of	of	ADP
ftr-353	2300	28	191	191	NUM
ftr-353	2300	29	florida	florida	PROPN
ftr-353	2300	30	tax	tax	NOUN
ftr-353	2300	31	review	review	NOUN
ftr-353	2300	32	[	[	X
ftr-353	2300	33	vol	vol	NOUN
ftr-353	2300	34	.	.	PUNCT
ftr-353	2301	1	10	10	NUM
ftr-353	2301	2	:	:	PUNCT
ftr-353	2301	3	si	si	X
ftr-353	2301	4	transferring	transfer	VERB
ftr-353	2301	5	them	they	PRON
ftr-353	2301	6	to	to	ADP
ftr-353	2301	7	the	the	DET
ftr-353	2301	8	taxpayer	taxpayer	NOUN
ftr-353	2301	9	.	.	PUNCT
ftr-353	2302	1	the	the	DET
ftr-353	2302	2	taxpayer	taxpayer	NOUN
ftr-353	2302	3	was	be	AUX
ftr-353	2302	4	simultaneously	simultaneously	ADV
ftr-353	2302	5	obligated	obligate	VERB
ftr-353	2302	6	to	to	PART
ftr-353	2302	7	pay	pay	VERB
ftr-353	2302	8	the	the	DET
ftr-353	2302	9	broker	broker	NOUN
ftr-353	2302	10	$	$	SYM
ftr-353	2302	11	1.68	1.68	NUM
ftr-353	2302	12	billion	billion	NUM
ftr-353	2302	13	,	,	PUNCT
ftr-353	2302	14	which	which	PRON
ftr-353	2302	15	reflected	reflect	VERB
ftr-353	2302	16	repayment	repayment	NOUN
ftr-353	2302	17	of	of	ADP
ftr-353	2302	18	the	the	DET
ftr-353	2302	19	$	$	SYM
ftr-353	2302	20	1.64	1.64	NUM
ftr-353	2302	21	billion	billion	NUM
ftr-353	2302	22	cash	cash	NOUN
ftr-353	2302	23	collateral	collateral	NOUN
ftr-353	2302	24	,	,	PUNCT
ftr-353	2302	25	plus	plus	CCONJ
ftr-353	2302	26	accrued	accrue	VERB
ftr-353	2302	27	but	but	CCONJ
ftr-353	2302	28	unpaid	unpaid	ADJ
ftr-353	2302	29	variable	variable	ADJ
ftr-353	2302	30	rate	rate	NOUN
ftr-353	2302	31	fees	fee	NOUN
ftr-353	2302	32	,	,	PUNCT
ftr-353	2302	33	but	but	CCONJ
ftr-353	2302	34	the	the	DET
ftr-353	2302	35	amounts	amount	NOUN
ftr-353	2302	36	were	be	AUX
ftr-353	2302	37	offset	offset	VERB
ftr-353	2302	38	and	and	CCONJ
ftr-353	2302	39	the	the	DET
ftr-353	2302	40	broker	broker	NOUN
ftr-353	2302	41	paid	pay	VERB
ftr-353	2302	42	the	the	DET
ftr-353	2302	43	taxpayer	taxpayer	NOUN
ftr-353	2302	44	$	$	SYM
ftr-353	2302	45	13.6	13.6	NUM
ftr-353	2302	46	million	million	NUM
ftr-353	2302	47	.	.	PUNCT
ftr-353	2303	1	the	the	DET
ftr-353	2303	2	taxpayer	taxpayer	NOUN
ftr-353	2303	3	reported	report	VERB
ftr-353	2303	4	a	a	DET
ftr-353	2303	5	$	$	SYM
ftr-353	2303	6	50	50	NUM
ftr-353	2303	7	million	million	NUM
ftr-353	2303	8	long	long	ADJ
ftr-353	2303	9	term	term	NOUN
ftr-353	2303	10	capital	capital	NOUN
ftr-353	2303	11	gain	gain	NOUN
ftr-353	2303	12	and	and	CCONJ
ftr-353	2303	13	deducted	deduct	VERB
ftr-353	2303	14	$	$	SYM
ftr-353	2303	15	33	33	NUM
ftr-353	2303	16	million	million	NUM
ftr-353	2303	17	of	of	ADP
ftr-353	2303	18	interest	interest	NOUN
ftr-353	2303	19	(	(	PUNCT
ftr-353	2303	20	cash	cash	NOUN
ftr-353	2303	21	collateral	collateral	NOUN
ftr-353	2303	22	fees	fee	NOUN
ftr-353	2303	23	)	)	PUNCT
ftr-353	2303	24	.	.	PUNCT
ftr-353	2304	1	judge	judge	PROPN
ftr-353	2304	2	kroupa	kroupa	PROPN
ftr-353	2304	3	held	hold	VERB
ftr-353	2304	4	that	that	SCONJ
ftr-353	2304	5	the	the	DET
ftr-353	2304	6	purported	purport	VERB
ftr-353	2304	7	loan	loan	NOUN
ftr-353	2304	8	transaction	transaction	NOUN
ftr-353	2304	9	did	do	AUX
ftr-353	2304	10	not	not	PART
ftr-353	2304	11	satisfy	satisfy	VERB
ftr-353	2304	12	the	the	DET
ftr-353	2304	13	requirements	requirement	NOUN
ftr-353	2304	14	of	of	ADP
ftr-353	2304	15	§	§	PROPN
ftr-353	2304	16	1058	1058	NUM
ftr-353	2304	17	.	.	PUNCT
ftr-353	2305	1	to	to	PART
ftr-353	2305	2	qualify	qualify	VERB
ftr-353	2305	3	as	as	ADP
ftr-353	2305	4	a	a	DET
ftr-353	2305	5	loan	loan	NOUN
ftr-353	2305	6	of	of	ADP
ftr-353	2305	7	securities	security	NOUN
ftr-353	2305	8	under	under	ADP
ftr-353	2305	9	§	§	PROPN
ftr-353	2305	10	1058	1058	NUM
ftr-353	2305	11	,	,	PUNCT
ftr-353	2305	12	the	the	DET
ftr-353	2305	13	loan	loan	NOUN
ftr-353	2305	14	agreement	agreement	NOUN
ftr-353	2305	15	must	must	AUX
ftr-353	2305	16	(	(	PUNCT
ftr-353	2305	17	1	1	X
ftr-353	2305	18	)	)	PUNCT
ftr-353	2305	19	provide	provide	VERB
ftr-353	2305	20	for	for	ADP
ftr-353	2305	21	the	the	DET
ftr-353	2305	22	return	return	NOUN
ftr-353	2305	23	to	to	ADP
ftr-353	2305	24	the	the	DET
ftr-353	2305	25	lender	lender	NOUN
ftr-353	2305	26	of	of	ADP
ftr-353	2305	27	identical	identical	ADJ
ftr-353	2305	28	securities	security	NOUN
ftr-353	2305	29	;	;	PUNCT
ftr-353	2305	30	(	(	PUNCT
ftr-353	2305	31	2	2	X
ftr-353	2305	32	)	)	PUNCT
ftr-353	2305	33	require	require	VERB
ftr-353	2305	34	payments	payment	NOUN
ftr-353	2305	35	to	to	ADP
ftr-353	2305	36	the	the	DET
ftr-353	2305	37	lender	lender	NOUN
ftr-353	2305	38	equal	equal	ADJ
ftr-353	2305	39	to	to	ADP
ftr-353	2305	40	all	all	DET
ftr-353	2305	41	interest	interest	NOUN
ftr-353	2305	42	,	,	PUNCT
ftr-353	2305	43	dividends	dividend	NOUN
ftr-353	2305	44	,	,	PUNCT
ftr-353	2305	45	and	and	CCONJ
ftr-353	2305	46	other	other	ADJ
ftr-353	2305	47	distributions	distribution	NOUN
ftr-353	2305	48	on	on	ADP
ftr-353	2305	49	the	the	DET
ftr-353	2305	50	securities	security	NOUN
ftr-353	2305	51	during	during	ADP
ftr-353	2305	52	the	the	DET
ftr-353	2305	53	period	period	NOUN
ftr-353	2305	54	of	of	ADP
ftr-353	2305	55	the	the	DET
ftr-353	2305	56	loan	loan	NOUN
ftr-353	2305	57	,	,	PUNCT
ftr-353	2305	58	and	and	CCONJ
ftr-353	2305	59	(	(	PUNCT
ftr-353	2305	60	3	3	X
ftr-353	2305	61	)	)	PUNCT
ftr-353	2305	62	not	not	PART
ftr-353	2305	63	reduce	reduce	VERB
ftr-353	2305	64	the	the	DET
ftr-353	2305	65	risk	risk	NOUN
ftr-353	2305	66	of	of	ADP
ftr-353	2305	67	loss	loss	NOUN
ftr-353	2305	68	or	or	CCONJ
ftr-353	2305	69	opportunity	opportunity	NOUN
ftr-353	2305	70	for	for	ADP
ftr-353	2305	71	gain	gain	NOUN
ftr-353	2305	72	of	of	ADP
ftr-353	2305	73	the	the	DET
ftr-353	2305	74	transferor	transferor	NOUN
ftr-353	2305	75	of	of	ADP
ftr-353	2305	76	the	the	DET
ftr-353	2305	77	securities	security	NOUN
ftr-353	2305	78	in	in	ADP
ftr-353	2305	79	the	the	DET
ftr-353	2305	80	securities	security	NOUN
ftr-353	2305	81	transferred	transfer	VERB
ftr-353	2305	82	.	.	PUNCT
ftr-353	2306	1	if	if	SCONJ
ftr-353	2306	2	any	any	PRON
ftr-353	2306	3	of	of	ADP
ftr-353	2306	4	these	these	DET
ftr-353	2306	5	conditions	condition	NOUN
ftr-353	2306	6	is	be	AUX
ftr-353	2306	7	not	not	PART
ftr-353	2306	8	satisfied	satisfied	ADJ
ftr-353	2306	9	,	,	PUNCT
ftr-353	2306	10	the	the	DET
ftr-353	2306	11	purported	purport	VERB
ftr-353	2306	12	loan	loan	NOUN
ftr-353	2306	13	will	will	AUX
ftr-353	2306	14	be	be	AUX
ftr-353	2306	15	treated	treat	VERB
ftr-353	2306	16	as	as	ADP
ftr-353	2306	17	a	a	DET
ftr-353	2306	18	realization	realization	NOUN
ftr-353	2306	19	event	event	NOUN
ftr-353	2306	20	.	.	PUNCT
ftr-353	2307	1	because	because	SCONJ
ftr-353	2307	2	the	the	DET
ftr-353	2307	3	taxpayer	taxpayer	NOUN
ftr-353	2307	4	could	could	AUX
ftr-353	2307	5	demand	demand	VERB
ftr-353	2307	6	return	return	NOUN
ftr-353	2307	7	of	of	ADP
ftr-353	2307	8	the	the	DET
ftr-353	2307	9	securities	security	NOUN
ftr-353	2307	10	only	only	ADV
ftr-353	2307	11	on	on	ADP
ftr-353	2307	12	three	three	NUM
ftr-353	2307	13	specified	specified	ADJ
ftr-353	2307	14	dates	date	NOUN
ftr-353	2307	15	,	,	PUNCT
ftr-353	2307	16	and	and	CCONJ
ftr-353	2307	17	not	not	PART
ftr-353	2307	18	at	at	ADP
ftr-353	2307	19	any	any	DET
ftr-353	2307	20	time	time	NOUN
ftr-353	2307	21	during	during	ADP
ftr-353	2307	22	the	the	DET
ftr-353	2307	23	term	term	NOUN
ftr-353	2307	24	of	of	ADP
ftr-353	2307	25	the	the	DET
ftr-353	2307	26	loan	loan	NOUN
ftr-353	2307	27	,	,	PUNCT
ftr-353	2307	28	he	he	PRON
ftr-353	2307	29	could	could	AUX
ftr-353	2307	30	not	not	PART
ftr-353	2307	31	sell	sell	VERB
ftr-353	2307	32	the	the	DET
ftr-353	2307	33	securities	security	NOUN
ftr-353	2307	34	to	to	PART
ftr-353	2307	35	realize	realize	VERB
ftr-353	2307	36	a	a	DET
ftr-353	2307	37	gain	gain	NOUN
ftr-353	2307	38	at	at	ADP
ftr-353	2307	39	any	any	PRON
ftr-353	2307	40	and	and	CCONJ
ftr-353	2307	41	all	all	DET
ftr-353	2307	42	times	time	NOUN
ftr-353	2307	43	that	that	SCONJ
ftr-353	2307	44	the	the	DET
ftr-353	2307	45	possibility	possibility	NOUN
ftr-353	2307	46	for	for	SCONJ
ftr-353	2307	47	a	a	DET
ftr-353	2307	48	profitable	profitable	ADJ
ftr-353	2307	49	sale	sale	NOUN
ftr-353	2307	50	arose	arise	VERB
ftr-353	2307	51	.	.	PUNCT
ftr-353	2308	1	thus	thus	ADV
ftr-353	2308	2	,	,	PUNCT
ftr-353	2308	3	the	the	DET
ftr-353	2308	4	taxpayer	taxpayer	NOUN
ftr-353	2308	5	’s	’s	PART
ftr-353	2308	6	opportunity	opportunity	NOUN
ftr-353	2308	7	for	for	ADP
ftr-353	2308	8	gain	gain	NOUN
ftr-353	2308	9	with	with	ADP
ftr-353	2308	10	respect	respect	NOUN
ftr-353	2308	11	to	to	ADP
ftr-353	2308	12	the	the	DET
ftr-353	2308	13	transferred	transfer	VERB
ftr-353	2308	14	securities	security	NOUN
ftr-353	2308	15	transferred	transfer	VERB
ftr-353	2308	16	was	be	AUX
ftr-353	2308	17	reduced	reduce	VERB
ftr-353	2308	18	.	.	PUNCT
ftr-353	2309	1	judge	judge	PROPN
ftr-353	2309	2	kroupa	kroupa	PROPN
ftr-353	2309	3	rejected	reject	VERB
ftr-353	2309	4	the	the	DET
ftr-353	2309	5	taxpayer	taxpayer	NOUN
ftr-353	2309	6	’s	’s	PART
ftr-353	2309	7	argument	argument	NOUN
ftr-353	2309	8	that	that	SCONJ
ftr-353	2309	9	because	because	SCONJ
ftr-353	2309	10	the	the	DET
ftr-353	2309	11	taxpayer	taxpayer	NOUN
ftr-353	2309	12	had	have	AUX
ftr-353	2309	13	not	not	PART
ftr-353	2309	14	surrendered	surrender	VERB
ftr-353	2309	15	all	all	DET
ftr-353	2309	16	opportunity	opportunity	NOUN
ftr-353	2309	17	to	to	PART
ftr-353	2309	18	realize	realize	VERB
ftr-353	2309	19	a	a	DET
ftr-353	2309	20	gain	gain	NOUN
ftr-353	2309	21	with	with	ADP
ftr-353	2309	22	respect	respect	NOUN
ftr-353	2309	23	to	to	ADP
ftr-353	2309	24	the	the	DET
ftr-353	2309	25	securities	security	NOUN
ftr-353	2309	26	that	that	PRON
ftr-353	2309	27	the	the	DET
ftr-353	2309	28	third	third	ADJ
ftr-353	2309	29	condition	condition	NOUN
ftr-353	2309	30	prerequisite	prerequisite	NOUN
ftr-353	2309	31	to	to	ADP
ftr-353	2309	32	qualifying	qualify	VERB
ftr-353	2309	33	for	for	ADP
ftr-353	2309	34	loan	loan	NOUN
ftr-353	2309	35	treatment	treatment	NOUN
ftr-353	2309	36	under	under	ADP
ftr-353	2309	37	§	§	PROPN
ftr-353	2309	38	1058	1058	NUM
ftr-353	2309	39	had	have	AUX
ftr-353	2309	40	been	be	AUX
ftr-353	2309	41	satisfied	satisfied	ADJ
ftr-353	2309	42	.	.	PUNCT
ftr-353	2310	1	the	the	DET
ftr-353	2310	2	statutory	statutory	ADJ
ftr-353	2310	3	test	test	NOUN
ftr-353	2310	4	for	for	ADP
ftr-353	2310	5	disqualification	disqualification	NOUN
ftr-353	2310	6	does	do	AUX
ftr-353	2310	7	not	not	PART
ftr-353	2310	8	require	require	VERB
ftr-353	2310	9	complete	complete	ADJ
ftr-353	2310	10	elimination	elimination	NOUN
ftr-353	2310	11	of	of	ADP
ftr-353	2310	12	the	the	DET
ftr-353	2310	13	benefits	benefit	NOUN
ftr-353	2310	14	of	of	ADP
ftr-353	2310	15	ownership	ownership	NOUN
ftr-353	2310	16	,	,	PUNCT
ftr-353	2310	17	but	but	CCONJ
ftr-353	2310	18	merely	merely	ADV
ftr-353	2310	19	a	a	DET
ftr-353	2310	20	reduction	reduction	NOUN
ftr-353	2310	21	.	.	PUNCT
ftr-353	2311	1	as	as	ADP
ftr-353	2311	2	a	a	DET
ftr-353	2311	3	result	result	NOUN
ftr-353	2311	4	,	,	PUNCT
ftr-353	2311	5	the	the	DET
ftr-353	2311	6	“	"	PUNCT
ftr-353	2311	7	loan	loan	NOUN
ftr-353	2311	8	”	"	PUNCT
ftr-353	2311	9	of	of	ADP
ftr-353	2311	10	the	the	DET
ftr-353	2311	11	securities	security	NOUN
ftr-353	2311	12	in	in	ADP
ftr-353	2311	13	2001	2001	NUM
ftr-353	2311	14	was	be	AUX
ftr-353	2311	15	treated	treat	VERB
ftr-353	2311	16	as	as	ADP
ftr-353	2311	17	a	a	DET
ftr-353	2311	18	sale	sale	NOUN
ftr-353	2311	19	on	on	ADP
ftr-353	2311	20	which	which	PRON
ftr-353	2311	21	no	no	DET
ftr-353	2311	22	gain	gain	NOUN
ftr-353	2311	23	was	be	AUX
ftr-353	2311	24	realized	realize	VERB
ftr-353	2311	25	(	(	PUNCT
ftr-353	2311	26	because	because	SCONJ
ftr-353	2311	27	the	the	DET
ftr-353	2311	28	basis	basis	NOUN
ftr-353	2311	29	and	and	CCONJ
ftr-353	2311	30	amount	amount	NOUN
ftr-353	2311	31	realized	realize	VERB
ftr-353	2311	32	were	be	AUX
ftr-353	2311	33	identical	identical	ADJ
ftr-353	2311	34	)	)	PUNCT
ftr-353	2311	35	,	,	PUNCT
ftr-353	2311	36	and	and	CCONJ
ftr-353	2311	37	the	the	DET
ftr-353	2311	38	“	"	PUNCT
ftr-353	2311	39	repayment	repayment	NOUN
ftr-353	2311	40	”	"	PUNCT
ftr-353	2311	41	of	of	ADP
ftr-353	2311	42	the	the	DET
ftr-353	2311	43	securities	security	NOUN
ftr-353	2311	44	to	to	ADP
ftr-353	2311	45	the	the	DET
ftr-353	2311	46	taxpayer	taxpayer	NOUN
ftr-353	2311	47	in	in	ADP
ftr-353	2311	48	2003	2003	NUM
ftr-353	2311	49	was	be	AUX
ftr-353	2311	50	treated	treat	VERB
ftr-353	2311	51	as	as	ADP
ftr-353	2311	52	a	a	DET
ftr-353	2311	53	repurchase	repurchase	NOUN
ftr-353	2311	54	followed	follow	VERB
ftr-353	2311	55	by	by	ADP
ftr-353	2311	56	a	a	DET
ftr-353	2311	57	resale	resale	NOUN
ftr-353	2311	58	to	to	ADP
ftr-353	2311	59	the	the	DET
ftr-353	2311	60	broker	broker	NOUN
ftr-353	2311	61	on	on	ADP
ftr-353	2311	62	which	which	PRON
ftr-353	2311	63	a	a	DET
ftr-353	2311	64	$	$	SYM
ftr-353	2311	65	13.5	13.5	NUM
ftr-353	2311	66	million	million	NUM
ftr-353	2311	67	short	short	ADJ
ftr-353	2311	68	term	term	NOUN
ftr-353	2311	69	capital	capital	NOUN
ftr-353	2311	70	gain	gain	NOUN
ftr-353	2311	71	was	be	AUX
ftr-353	2311	72	realized	realize	VERB
ftr-353	2311	73	.	.	PUNCT
ftr-353	2312	1	furthermore	furthermore	ADV
ftr-353	2312	2	,	,	PUNCT
ftr-353	2312	3	the	the	DET
ftr-353	2312	4	taxpayer	taxpayer	NOUN
ftr-353	2312	5	was	be	AUX
ftr-353	2312	6	not	not	PART
ftr-353	2312	7	entitled	entitle	VERB
ftr-353	2312	8	to	to	PART
ftr-353	2312	9	deduct	deduct	VERB
ftr-353	2312	10	the	the	DET
ftr-353	2312	11	cash	cash	NOUN
ftr-353	2312	12	collateral	collateral	NOUN
ftr-353	2312	13	fees	fee	NOUN
ftr-353	2312	14	paid	pay	VERB
ftr-353	2312	15	as	as	ADP
ftr-353	2312	16	interest	interest	NOUN
ftr-353	2312	17	in	in	ADP
ftr-353	2312	18	connection	connection	NOUN
ftr-353	2312	19	with	with	ADP
ftr-353	2312	20	the	the	DET
ftr-353	2312	21	purported	purport	VERB
ftr-353	2312	22	securities	security	NOUN
ftr-353	2312	23	lending	lending	NOUN
ftr-353	2312	24	arrangement	arrangement	NOUN
ftr-353	2312	25	because	because	SCONJ
ftr-353	2312	26	no	no	DET
ftr-353	2312	27	debt	debt	NOUN
ftr-353	2312	28	existed	exist	VERB
ftr-353	2312	29	.	.	PUNCT
ftr-353	2313	1	the	the	DET
ftr-353	2313	2	cash	cash	NOUN
ftr-353	2313	3	transferred	transfer	VERB
ftr-353	2313	4	in	in	ADP
ftr-353	2313	5	2001	2001	NUM
ftr-353	2313	6	represented	represent	VERB
ftr-353	2313	7	the	the	DET
ftr-353	2313	8	proceeds	proceed	NOUN
ftr-353	2313	9	of	of	ADP
ftr-353	2313	10	the	the	DET
ftr-353	2313	11	first	first	ADJ
ftr-353	2313	12	sale	sale	NOUN
ftr-353	2313	13	and	and	CCONJ
ftr-353	2313	14	not	not	PART
ftr-353	2313	15	collateral	collateral	NOUN
ftr-353	2313	16	for	for	ADP
ftr-353	2313	17	a	a	DET
ftr-353	2313	18	securities	security	NOUN
ftr-353	2313	19	loan	loan	NOUN
ftr-353	2313	20	.	.	PUNCT
ftr-353	2314	1	thus	thus	ADV
ftr-353	2314	2	,	,	PUNCT
ftr-353	2314	3	no	no	DET
ftr-353	2314	4	“	"	PUNCT
ftr-353	2314	5	cash	cash	NOUN
ftr-353	2314	6	collateral	collateral	NOUN
ftr-353	2314	7	”	"	PUNCT
ftr-353	2314	8	was	be	AUX
ftr-353	2314	9	outstanding	outstanding	ADJ
ftr-353	2314	10	during	during	ADP
ftr-353	2314	11	the	the	DET
ftr-353	2314	12	relevant	relevant	ADJ
ftr-353	2314	13	years	year	NOUN
ftr-353	2314	14	on	on	ADP
ftr-353	2314	15	which	which	PRON
ftr-353	2314	16	the	the	DET
ftr-353	2314	17	claimed	claim	VERB
ftr-353	2314	18	collateral	collateral	NOUN
ftr-353	2314	19	fees	fee	NOUN
ftr-353	2314	20	could	could	AUX
ftr-353	2314	21	accrue	accrue	VERB
ftr-353	2314	22	.	.	PUNCT
ftr-353	2315	1	(	(	PUNCT
ftr-353	2315	2	a	a	X
ftr-353	2315	3	)	)	PUNCT
ftr-353	2315	4	if	if	SCONJ
ftr-353	2315	5	at	at	ADP
ftr-353	2315	6	first	first	ADV
ftr-353	2315	7	you	you	PRON
ftr-353	2315	8	do	do	AUX
ftr-353	2315	9	n’t	not	PART
ftr-353	2315	10	succeed	succeed	VERB
ftr-353	2315	11	,	,	PUNCT
ftr-353	2315	12	try	try	VERB
ftr-353	2315	13	again	again	ADV
ftr-353	2315	14	on	on	ADP
ftr-353	2315	15	procedural	procedural	ADJ
ftr-353	2315	16	grounds	ground	NOUN
ftr-353	2315	17	;	;	PUNCT
ftr-353	2315	18	however	however	ADV
ftr-353	2315	19	,	,	PUNCT
ftr-353	2315	20	an	an	DET
ftr-353	2315	21	amended	amend	VERB
ftr-353	2315	22	return	return	NOUN
ftr-353	2315	23	is	be	AUX
ftr-353	2315	24	not	not	PART
ftr-353	2315	25	an	an	DET
ftr-353	2315	26	administrative	administrative	ADJ
ftr-353	2315	27	adjustment	adjustment	NOUN
ftr-353	2315	28	request	request	NOUN
ftr-353	2315	29	.	.	PUNCT
ftr-353	2316	1	samueli	samueli	PROPN
ftr-353	2317	1	v.	v.	PROPN
ftr-353	2317	2	commissioner	commissioner	PROPN
ftr-353	2317	3	,	,	PUNCT
ftr-353	2317	4	132	132	NUM
ftr-353	2317	5	t.c	t.c	NOUN
ftr-353	2317	6	.	.	PUNCT
ftr-353	2318	1	no	no	INTJ
ftr-353	2318	2	.	.	NOUN
ftr-353	2319	1	16	16	NUM
ftr-353	2319	2	(	(	PUNCT
ftr-353	2319	3	5/18/09	5/18/09	NUM
ftr-353	2319	4	)	)	PUNCT
ftr-353	2319	5	.	.	PUNCT
ftr-353	2320	1	the	the	DET
ftr-353	2320	2	taxpayers	taxpayer	NOUN
ftr-353	2320	3	were	be	AUX
ftr-353	2320	4	ten	ten	NUM
ftr-353	2320	5	percent	percent	NOUN
ftr-353	2320	6	partners	partner	NOUN
ftr-353	2320	7	in	in	ADP
ftr-353	2320	8	a	a	DET
ftr-353	2320	9	tax	tax	NOUN
ftr-353	2320	10	shelter	shelter	NOUN
ftr-353	2320	11	partnership	partnership	NOUN
ftr-353	2320	12	.	.	PUNCT
ftr-353	2321	1	partnership	partnership	NOUN
ftr-353	2321	2	level	level	NOUN
ftr-353	2321	3	deductions	deduction	NOUN
ftr-353	2321	4	claimed	claim	VERB
ftr-353	2321	5	by	by	ADP
ftr-353	2321	6	the	the	DET
ftr-353	2321	7	taxpayers	taxpayer	NOUN
ftr-353	2321	8	were	be	AUX
ftr-353	2321	9	disallowed	disallow	VERB
ftr-353	2321	10	in	in	ADP
ftr-353	2321	11	samueli	samueli	PROPN
ftr-353	2321	12	v.	v.	PROPN
ftr-353	2321	13	commissioner	commissioner	PROPN
ftr-353	2321	14	,	,	PUNCT
ftr-353	2321	15	132	132	NUM
ftr-353	2321	16	t.c	t.c	NOUN
ftr-353	2321	17	.	.	PUNCT
ftr-353	2322	1	no	no	INTJ
ftr-353	2322	2	.	.	NOUN
ftr-353	2322	3	4	4	NUM
ftr-353	2322	4	(	(	PUNCT
ftr-353	2322	5	3/16/09	3/16/09	NUM
ftr-353	2322	6	)	)	PUNCT
ftr-353	2322	7	,	,	PUNCT
ftr-353	2322	8	a	a	DET
ftr-353	2322	9	partnership	partnership	NOUN
ftr-353	2322	10	level	level	NOUN
ftr-353	2322	11	determination	determination	NOUN
ftr-353	2322	12	.	.	PUNCT
ftr-353	2323	1	the	the	DET
ftr-353	2323	2	taxpayers	taxpayer	NOUN
ftr-353	2323	3	asserted	assert	VERB
ftr-353	2323	4	that	that	SCONJ
ftr-353	2323	5	deficiencies	deficiency	NOUN
ftr-353	2323	6	assessed	assess	VERB
ftr-353	2323	7	against	against	ADP
ftr-353	2323	8	them	they	PRON
ftr-353	2323	9	were	be	AUX
ftr-353	2323	10	not	not	PART
ftr-353	2323	11	partnership	partnership	NOUN
ftr-353	2323	12	items	item	NOUN
ftr-353	2323	13	because	because	SCONJ
ftr-353	2323	14	of	of	ADP
ftr-353	2323	15	amended	amend	VERB
ftr-353	2323	16	returns	return	NOUN
ftr-353	2323	17	filed	file	VERB
ftr-353	2323	18	by	by	ADP
ftr-353	2323	19	the	the	DET
ftr-353	2323	20	taxpayers	taxpayer	NOUN
ftr-353	2323	21	for	for	ADP
ftr-353	2323	22	the	the	DET
ftr-353	2323	23	year	year	NOUN
ftr-353	2323	24	at	at	ADP
ftr-353	2323	25	issue	issue	NOUN
ftr-353	2323	26	.	.	PUNCT
ftr-353	2324	1	section	section	NOUN
ftr-353	2324	2	6227	6227	NUM
ftr-353	2324	3	allows	allow	VERB
ftr-353	2324	4	a	a	DET
ftr-353	2324	5	partner	partner	NOUN
ftr-353	2324	6	to	to	ADP
ftr-353	2324	7	2010	2010	NUM
ftr-353	2324	8	]	]	PUNCT
ftr-353	2324	9	recent	recent	ADJ
ftr-353	2324	10	developments	development	NOUN
ftr-353	2324	11	in	in	ADP
ftr-353	2324	12	federal	federal	ADJ
ftr-353	2324	13	income	income	NOUN
ftr-353	2324	14	taxation	taxation	NOUN
ftr-353	2324	15	192	192	NUM
ftr-353	2324	16	file	file	VERB
ftr-353	2324	17	an	an	DET
ftr-353	2324	18	administrative	administrative	ADJ
ftr-353	2324	19	adjustment	adjustment	NOUN
ftr-353	2324	20	request	request	NOUN
ftr-353	2324	21	(	(	PUNCT
ftr-353	2324	22	aar	aar	NOUN
ftr-353	2324	23	)	)	PUNCT
ftr-353	2324	24	on	on	ADP
ftr-353	2324	25	behalf	behalf	NOUN
ftr-353	2324	26	of	of	ADP
ftr-353	2324	27	the	the	DET
ftr-353	2324	28	partner	partner	NOUN
ftr-353	2324	29	,	,	PUNCT
ftr-353	2324	30	which	which	PRON
ftr-353	2324	31	allows	allow	VERB
ftr-353	2324	32	a	a	DET
ftr-353	2324	33	separate	separate	ADJ
ftr-353	2324	34	determination	determination	NOUN
ftr-353	2324	35	of	of	ADP
ftr-353	2324	36	an	an	DET
ftr-353	2324	37	item	item	NOUN
ftr-353	2324	38	as	as	ADP
ftr-353	2324	39	a	a	DET
ftr-353	2324	40	non	non	ADJ
ftr-353	2324	41	-	-	ADJ
ftr-353	2324	42	partner	partner	ADJ
ftr-353	2324	43	item	item	NOUN
ftr-353	2324	44	.	.	PUNCT
ftr-353	2325	1	the	the	DET
ftr-353	2325	2	court	court	NOUN
ftr-353	2325	3	(	(	PUNCT
ftr-353	2325	4	judge	judge	PROPN
ftr-353	2325	5	kroupa	kroupa	PROPN
ftr-353	2325	6	)	)	PUNCT
ftr-353	2325	7	held	hold	VERB
ftr-353	2325	8	that	that	SCONJ
ftr-353	2325	9	the	the	DET
ftr-353	2325	10	taxpayer	taxpayer	NOUN
ftr-353	2325	11	’s	’s	PART
ftr-353	2325	12	amended	amend	VERB
ftr-353	2325	13	return	return	NOUN
ftr-353	2325	14	was	be	AUX
ftr-353	2325	15	not	not	PART
ftr-353	2325	16	an	an	DET
ftr-353	2325	17	administrative	administrative	ADJ
ftr-353	2325	18	adjustment	adjustment	NOUN
ftr-353	2325	19	request	request	NOUN
ftr-353	2325	20	.	.	PUNCT
ftr-353	2326	1	the	the	DET
ftr-353	2326	2	request	request	NOUN
ftr-353	2326	3	must	must	AUX
ftr-353	2326	4	follow	follow	VERB
ftr-353	2326	5	the	the	DET
ftr-353	2326	6	form	form	NOUN
ftr-353	2326	7	required	require	VERB
ftr-353	2326	8	in	in	ADP
ftr-353	2326	9	reg	reg	NOUN
ftr-353	2326	10	.	.	PUNCT
ftr-353	2327	1	§	§	PROPN
ftr-353	2327	2	301.6627(d)-1	301.6627(d)-1	NOUN
ftr-353	2327	3	,	,	PUNCT
ftr-353	2327	4	which	which	PRON
ftr-353	2327	5	requires	require	VERB
ftr-353	2327	6	that	that	SCONJ
ftr-353	2327	7	a	a	DET
ftr-353	2327	8	taxpayer	taxpayer	NOUN
ftr-353	2327	9	file	file	VERB
ftr-353	2327	10	a	a	DET
ftr-353	2327	11	partner	partner	NOUN
ftr-353	2327	12	aar	aar	NOUN
ftr-353	2327	13	on	on	ADP
ftr-353	2327	14	a	a	DET
ftr-353	2327	15	form	form	NOUN
ftr-353	2327	16	prescribed	prescribe	VERB
ftr-353	2327	17	–	–	PUNCT
ftr-353	2327	18	form	form	NOUN
ftr-353	2327	19	8082	8082	NUM
ftr-353	2327	20	,	,	PUNCT
ftr-353	2327	21	notice	notice	NOUN
ftr-353	2327	22	of	of	ADP
ftr-353	2327	23	inconsistent	inconsistent	ADJ
ftr-353	2327	24	treatment	treatment	NOUN
ftr-353	2327	25	or	or	CCONJ
ftr-353	2327	26	administrative	administrative	ADJ
ftr-353	2327	27	adjustment	adjustment	NOUN
ftr-353	2327	28	request	request	NOUN
ftr-353	2327	29	(	(	PUNCT
ftr-353	2327	30	aar	aar	NOUN
ftr-353	2327	31	)	)	PUNCT
ftr-353	2327	32	–	–	PUNCT
ftr-353	2327	33	and	and	CCONJ
ftr-353	2327	34	in	in	ADP
ftr-353	2327	35	accordance	accordance	NOUN
ftr-353	2327	36	with	with	ADP
ftr-353	2327	37	the	the	DET
ftr-353	2327	38	form	form	NOUN
ftr-353	2327	39	’s	’s	PART
ftr-353	2327	40	instructions	instruction	NOUN
ftr-353	2327	41	,	,	PUNCT
ftr-353	2327	42	which	which	PRON
ftr-353	2327	43	require	require	VERB
ftr-353	2327	44	the	the	DET
ftr-353	2327	45	taxpayer	taxpayer	NOUN
ftr-353	2327	46	to	to	PART
ftr-353	2327	47	explain	explain	VERB
ftr-353	2327	48	in	in	ADP
ftr-353	2327	49	detail	detail	NOUN
ftr-353	2327	50	on	on	ADP
ftr-353	2327	51	the	the	DET
ftr-353	2327	52	form	form	NOUN
ftr-353	2327	53	the	the	DET
ftr-353	2327	54	reasons	reason	NOUN
ftr-353	2327	55	for	for	ADP
ftr-353	2327	56	the	the	DET
ftr-353	2327	57	aar	aar	NOUN
ftr-353	2327	58	reported	report	VERB
ftr-353	2327	59	on	on	ADP
ftr-353	2327	60	the	the	DET
ftr-353	2327	61	form	form	NOUN
ftr-353	2327	62	.	.	PUNCT
ftr-353	2328	1	the	the	DET
ftr-353	2328	2	taxpayer	taxpayer	NOUN
ftr-353	2328	3	is	be	AUX
ftr-353	2328	4	required	require	VERB
ftr-353	2328	5	to	to	PART
ftr-353	2328	6	file	file	VERB
ftr-353	2328	7	the	the	DET
ftr-353	2328	8	original	original	ADJ
ftr-353	2328	9	form	form	NOUN
ftr-353	2328	10	with	with	ADP
ftr-353	2328	11	the	the	DET
ftr-353	2328	12	taxpayer	taxpayer	NOUN
ftr-353	2328	13	’s	’s	PART
ftr-353	2328	14	amended	amend	VERB
ftr-353	2328	15	income	income	NOUN
ftr-353	2328	16	tax	tax	NOUN
ftr-353	2328	17	return	return	NOUN
ftr-353	2328	18	and	and	CCONJ
ftr-353	2328	19	a	a	DET
ftr-353	2328	20	copy	copy	NOUN
ftr-353	2328	21	of	of	ADP
ftr-353	2328	22	the	the	DET
ftr-353	2328	23	form	form	NOUN
ftr-353	2328	24	with	with	ADP
ftr-353	2328	25	the	the	DET
ftr-353	2328	26	service	service	NOUN
ftr-353	2328	27	center	center	NOUN
ftr-353	2328	28	where	where	SCONJ
ftr-353	2328	29	the	the	DET
ftr-353	2328	30	partnership	partnership	NOUN
ftr-353	2328	31	files	file	VERB
ftr-353	2328	32	its	its	PRON
ftr-353	2328	33	tax	tax	NOUN
ftr-353	2328	34	return	return	NOUN
ftr-353	2328	35	.	.	PUNCT
ftr-353	2329	1	the	the	DET
ftr-353	2329	2	court	court	NOUN
ftr-353	2329	3	rejected	reject	VERB
ftr-353	2329	4	the	the	DET
ftr-353	2329	5	taxpayer	taxpayer	NOUN
ftr-353	2329	6	’s	’s	PART
ftr-353	2329	7	argument	argument	NOUN
ftr-353	2329	8	that	that	SCONJ
ftr-353	2329	9	because	because	SCONJ
ftr-353	2329	10	the	the	DET
ftr-353	2329	11	amended	amend	VERB
ftr-353	2329	12	return	return	NOUN
ftr-353	2329	13	contained	contain	VERB
ftr-353	2329	14	all	all	PRON
ftr-353	2329	15	of	of	ADP
ftr-353	2329	16	the	the	DET
ftr-353	2329	17	information	information	NOUN
ftr-353	2329	18	required	require	VERB
ftr-353	2329	19	on	on	ADP
ftr-353	2329	20	form	form	NOUN
ftr-353	2329	21	8082	8082	NUM
ftr-353	2329	22	for	for	ADP
ftr-353	2329	23	an	an	DET
ftr-353	2329	24	aar	aar	NOUN
ftr-353	2329	25	,	,	PUNCT
ftr-353	2329	26	it	it	PRON
ftr-353	2329	27	constituted	constitute	VERB
ftr-353	2329	28	an	an	DET
ftr-353	2329	29	aar	aar	NOUN
ftr-353	2329	30	.	.	PUNCT
ftr-353	2330	1	the	the	DET
ftr-353	2330	2	taxpayer	taxpayer	NOUN
ftr-353	2330	3	’s	’s	PART
ftr-353	2330	4	claim	claim	NOUN
ftr-353	2330	5	was	be	AUX
ftr-353	2330	6	dismissed	dismiss	VERB
ftr-353	2330	7	for	for	ADP
ftr-353	2330	8	lack	lack	NOUN
ftr-353	2330	9	of	of	ADP
ftr-353	2330	10	jurisdiction	jurisdiction	NOUN
ftr-353	2330	11	.	.	PUNCT
ftr-353	2331	1	6	6	X
ftr-353	2331	2	.	.	X
ftr-353	2331	3	new	new	ADJ
ftr-353	2331	4	phoenix	phoenix	PROPN
ftr-353	2331	5	.	.	PUNCT
ftr-353	2332	1	not	not	PART
ftr-353	2332	2	so	so	ADV
ftr-353	2332	3	heavenly	heavenly	ADV
ftr-353	2332	4	bliss	bliss	ADJ
ftr-353	2332	5	.	.	PUNCT
ftr-353	2333	1	a	a	DET
ftr-353	2333	2	son	son	NOUN
ftr-353	2333	3	-	-	PUNCT
ftr-353	2333	4	ofboss	ofboss	PROPN
ftr-353	2333	5	transaction	transaction	NOUN
ftr-353	2333	6	by	by	ADP
ftr-353	2333	7	any	any	DET
ftr-353	2333	8	other	other	ADJ
ftr-353	2333	9	name	name	NOUN
ftr-353	2333	10	still	still	ADV
ftr-353	2333	11	stinks	stink	VERB
ftr-353	2333	12	.	.	PUNCT
ftr-353	2334	1	new	new	ADJ
ftr-353	2334	2	phoenix	phoenix	PROPN
ftr-353	2334	3	sunrise	sunrise	VERB
ftr-353	2334	4	corporation	corporation	PROPN
ftr-353	2334	5	v.	v.	ADP
ftr-353	2334	6	commissioner	commissioner	PROPN
ftr-353	2334	7	,	,	PUNCT
ftr-353	2334	8	132	132	NUM
ftr-353	2334	9	t.c	t.c	NOUN
ftr-353	2334	10	.	.	PUNCT
ftr-353	2335	1	no	no	INTJ
ftr-353	2335	2	.	.	NOUN
ftr-353	2335	3	9	9	NUM
ftr-353	2335	4	(	(	PUNCT
ftr-353	2335	5	4/9/09	4/9/09	NUM
ftr-353	2335	6	)	)	PUNCT
ftr-353	2335	7	.	.	PUNCT
ftr-353	2336	1	in	in	ADP
ftr-353	2336	2	this	this	DET
ftr-353	2336	3	paul	paul	PROPN
ftr-353	2336	4	daugerdas	daugerdas	PROPN
ftr-353	2336	5	,	,	PUNCT
ftr-353	2336	6	jenkens	jenkens	PROPN
ftr-353	2336	7	&	&	CCONJ
ftr-353	2336	8	gilchrist	gilchrist	PROPN
ftr-353	2336	9	structured	structured	PROPN
ftr-353	2336	10	deal	deal	NOUN
ftr-353	2336	11	named	name	VERB
ftr-353	2336	12	bliss	bliss	ADJ
ftr-353	2336	13	(	(	PUNCT
ftr-353	2336	14	basis	basis	NOUN
ftr-353	2336	15	leveraged	leverage	VERB
ftr-353	2336	16	investment	investment	NOUN
ftr-353	2336	17	swap	swap	NOUN
ftr-353	2336	18	spread	spread	NOUN
ftr-353	2336	19	)	)	PUNCT
ftr-353	2336	20	,	,	PUNCT
ftr-353	2336	21	new	new	ADJ
ftr-353	2336	22	phoenix	phoenix	PROPN
ftr-353	2336	23	sunrise	sunrise	VERB
ftr-353	2336	24	corporation	corporation	NOUN
ftr-353	2336	25	(	(	PUNCT
ftr-353	2336	26	phoenix	phoenix	PROPN
ftr-353	2336	27	)	)	PUNCT
ftr-353	2336	28	purchased	purchase	VERB
ftr-353	2336	29	two	two	NUM
ftr-353	2336	30	pairs	pair	NOUN
ftr-353	2336	31	of	of	ADP
ftr-353	2336	32	digital	digital	ADJ
ftr-353	2336	33	option	option	NOUN
ftr-353	2336	34	contracts	contract	NOUN
ftr-353	2336	35	in	in	ADP
ftr-353	2336	36	a	a	DET
ftr-353	2336	37	transaction	transaction	NOUN
ftr-353	2336	38	designed	design	VERB
ftr-353	2336	39	to	to	PART
ftr-353	2336	40	eliminate	eliminate	VERB
ftr-353	2336	41	$	$	SYM
ftr-353	2336	42	10	10	NUM
ftr-353	2336	43	million	million	NUM
ftr-353	2336	44	of	of	ADP
ftr-353	2336	45	capital	capital	NOUN
ftr-353	2336	46	gain	gain	NOUN
ftr-353	2336	47	realized	realize	VERB
ftr-353	2336	48	on	on	ADP
ftr-353	2336	49	an	an	DET
ftr-353	2336	50	asset	asset	NOUN
ftr-353	2336	51	sale	sale	NOUN
ftr-353	2336	52	by	by	ADP
ftr-353	2336	53	a	a	DET
ftr-353	2336	54	corporate	corporate	ADJ
ftr-353	2336	55	subsidiary	subsidiary	NOUN
ftr-353	2336	56	included	include	VERB
ftr-353	2336	57	on	on	ADP
ftr-353	2336	58	the	the	DET
ftr-353	2336	59	taxpayer	taxpayer	NOUN
ftr-353	2336	60	’s	’s	PART
ftr-353	2336	61	consolidated	consolidated	ADJ
ftr-353	2336	62	return	return	NOUN
ftr-353	2336	63	.	.	PUNCT
ftr-353	2337	1	the	the	DET
ftr-353	2337	2	long	long	ADJ
ftr-353	2337	3	portion	portion	NOUN
ftr-353	2337	4	of	of	ADP
ftr-353	2337	5	the	the	DET
ftr-353	2337	6	options	option	NOUN
ftr-353	2337	7	was	be	AUX
ftr-353	2337	8	purchased	purchase	VERB
ftr-353	2337	9	from	from	ADP
ftr-353	2337	10	deutsche	deutsche	PROPN
ftr-353	2337	11	bank	bank	PROPN
ftr-353	2337	12	ag	ag	PROPN
ftr-353	2337	13	for	for	ADP
ftr-353	2337	14	an	an	DET
ftr-353	2337	15	initial	initial	ADJ
ftr-353	2337	16	payment	payment	NOUN
ftr-353	2337	17	of	of	ADP
ftr-353	2337	18	$	$	SYM
ftr-353	2337	19	10.631	10.631	NUM
ftr-353	2337	20	million	million	NUM
ftr-353	2337	21	plus	plus	CCONJ
ftr-353	2337	22	two	two	NUM
ftr-353	2337	23	additional	additional	ADJ
ftr-353	2337	24	payments	payment	NOUN
ftr-353	2337	25	of	of	ADP
ftr-353	2337	26	$	$	SYM
ftr-353	2337	27	63	63	NUM
ftr-353	2337	28	million	million	NUM
ftr-353	2337	29	each	each	PRON
ftr-353	2337	30	.	.	PUNCT
ftr-353	2338	1	the	the	DET
ftr-353	2338	2	short	short	ADJ
ftr-353	2338	3	option	option	NOUN
ftr-353	2338	4	was	be	AUX
ftr-353	2338	5	sold	sell	VERB
ftr-353	2338	6	to	to	ADP
ftr-353	2338	7	deutsche	deutsche	PROPN
ftr-353	2338	8	bank	bank	PROPN
ftr-353	2338	9	for	for	ADP
ftr-353	2338	10	an	an	DET
ftr-353	2338	11	initial	initial	ADJ
ftr-353	2338	12	payment	payment	NOUN
ftr-353	2338	13	of	of	ADP
ftr-353	2338	14	$	$	SYM
ftr-353	2338	15	10.369	10.369	NUM
ftr-353	2338	16	million	million	NUM
ftr-353	2338	17	and	and	CCONJ
ftr-353	2338	18	two	two	NUM
ftr-353	2338	19	additional	additional	ADJ
ftr-353	2338	20	payments	payment	NOUN
ftr-353	2338	21	of	of	ADP
ftr-353	2338	22	$	$	SYM
ftr-353	2338	23	63.066	63.066	NUM
ftr-353	2338	24	million	million	NUM
ftr-353	2338	25	.	.	PUNCT
ftr-353	2339	1	only	only	ADV
ftr-353	2339	2	the	the	DET
ftr-353	2339	3	$	$	SYM
ftr-353	2339	4	138,750	138,750	NUM
ftr-353	2339	5	difference	difference	NOUN
ftr-353	2339	6	between	between	ADP
ftr-353	2339	7	the	the	DET
ftr-353	2339	8	purchase	purchase	NOUN
ftr-353	2339	9	and	and	CCONJ
ftr-353	2339	10	sales	sale	NOUN
ftr-353	2339	11	prices	price	NOUN
ftr-353	2339	12	changed	change	VERB
ftr-353	2339	13	hands	hand	NOUN
ftr-353	2339	14	.	.	PUNCT
ftr-353	2340	1	the	the	DET
ftr-353	2340	2	digital	digital	ADJ
ftr-353	2340	3	options	option	NOUN
ftr-353	2340	4	called	call	VERB
ftr-353	2340	5	for	for	ADP
ftr-353	2340	6	offsetting	offset	VERB
ftr-353	2340	7	payments	payment	NOUN
ftr-353	2340	8	based	base	VERB
ftr-353	2340	9	on	on	ADP
ftr-353	2340	10	the	the	DET
ftr-353	2340	11	usd	usd	PROPN
ftr-353	2340	12	/	/	SYM
ftr-353	2340	13	jpl	jpl	PROPN
ftr-353	2340	14	price	price	NOUN
ftr-353	2340	15	with	with	ADP
ftr-353	2340	16	a	a	DET
ftr-353	2340	17	variance	variance	NOUN
ftr-353	2340	18	in	in	ADP
ftr-353	2340	19	the	the	DET
ftr-353	2340	20	options	option	NOUN
ftr-353	2340	21	of	of	ADP
ftr-353	2340	22	only	only	ADV
ftr-353	2340	23	0.00002	0.00002	NUM
ftr-353	2340	24	(	(	PUNCT
ftr-353	2340	25	2	2	NUM
ftr-353	2340	26	pips	pip	NOUN
ftr-353	2340	27	)	)	PUNCT
ftr-353	2340	28	.	.	PUNCT
ftr-353	2341	1	phoenix	phoenix	PROPN
ftr-353	2341	2	contributed	contribute	VERB
ftr-353	2341	3	the	the	DET
ftr-353	2341	4	purchased	purchase	VERB
ftr-353	2341	5	and	and	CCONJ
ftr-353	2341	6	sold	sell	VERB
ftr-353	2341	7	options	option	NOUN
ftr-353	2341	8	to	to	ADP
ftr-353	2341	9	a	a	DET
ftr-353	2341	10	general	general	ADJ
ftr-353	2341	11	partnership	partnership	NOUN
ftr-353	2341	12	for	for	ADP
ftr-353	2341	13	a	a	DET
ftr-353	2341	14	99	99	NUM
ftr-353	2341	15	%	%	NOUN
ftr-353	2341	16	interest	interest	NOUN
ftr-353	2341	17	.	.	PUNCT
ftr-353	2342	1	the	the	DET
ftr-353	2342	2	1	1	NUM
ftr-353	2342	3	%	%	NOUN
ftr-353	2342	4	partner	partner	NOUN
ftr-353	2342	5	was	be	AUX
ftr-353	2342	6	a	a	DET
ftr-353	2342	7	dominant	dominant	ADJ
ftr-353	2342	8	shareholder	shareholder	NOUN
ftr-353	2342	9	in	in	ADP
ftr-353	2342	10	phoenix	phoenix	PROPN
ftr-353	2342	11	.	.	PUNCT
ftr-353	2343	1	phoenix	phoenix	PROPN
ftr-353	2343	2	claimed	claim	VERB
ftr-353	2343	3	a	a	DET
ftr-353	2343	4	basis	basis	NOUN
ftr-353	2343	5	in	in	ADP
ftr-353	2343	6	its	its	PRON
ftr-353	2343	7	partnership	partnership	NOUN
ftr-353	2343	8	interest	interest	NOUN
ftr-353	2343	9	in	in	ADP
ftr-353	2343	10	the	the	DET
ftr-353	2343	11	amount	amount	NOUN
ftr-353	2343	12	of	of	ADP
ftr-353	2343	13	the	the	DET
ftr-353	2343	14	cost	cost	NOUN
ftr-353	2343	15	of	of	ADP
ftr-353	2343	16	the	the	DET
ftr-353	2343	17	purchased	purchase	VERB
ftr-353	2343	18	long	long	ADJ
ftr-353	2343	19	option	option	NOUN
ftr-353	2343	20	.	.	PUNCT
ftr-353	2344	1	phoenix	phoenix	PROPN
ftr-353	2344	2	also	also	ADV
ftr-353	2344	3	claimed	claim	VERB
ftr-353	2344	4	that	that	SCONJ
ftr-353	2344	5	its	its	PRON
ftr-353	2344	6	liability	liability	NOUN
ftr-353	2344	7	on	on	ADP
ftr-353	2344	8	the	the	DET
ftr-353	2344	9	short	short	ADJ
ftr-353	2344	10	position	position	NOUN
ftr-353	2344	11	of	of	ADP
ftr-353	2344	12	the	the	DET
ftr-353	2344	13	sold	sell	VERB
ftr-353	2344	14	option	option	NOUN
ftr-353	2344	15	was	be	AUX
ftr-353	2344	16	a	a	DET
ftr-353	2344	17	contingent	contingent	ADJ
ftr-353	2344	18	liability	liability	NOUN
ftr-353	2344	19	that	that	PRON
ftr-353	2344	20	did	do	AUX
ftr-353	2344	21	not	not	PART
ftr-353	2344	22	reduce	reduce	VERB
ftr-353	2344	23	its	its	PRON
ftr-353	2344	24	basis	basis	NOUN
ftr-353	2344	25	in	in	ADP
ftr-353	2344	26	the	the	DET
ftr-353	2344	27	partnership	partnership	NOUN
ftr-353	2344	28	.	.	PUNCT
ftr-353	2345	1	thereafter	thereafter	ADV
ftr-353	2345	2	,	,	PUNCT
ftr-353	2345	3	the	the	DET
ftr-353	2345	4	partnership	partnership	NOUN
ftr-353	2345	5	acquired	acquire	VERB
ftr-353	2345	6	shares	share	NOUN
ftr-353	2345	7	of	of	ADP
ftr-353	2345	8	cisco	cisco	PROPN
ftr-353	2345	9	stock	stock	NOUN
ftr-353	2345	10	for	for	ADP
ftr-353	2345	11	$	$	SYM
ftr-353	2345	12	149,958	149,958	NUM
ftr-353	2345	13	.	.	PUNCT
ftr-353	2346	1	after	after	SCONJ
ftr-353	2346	2	the	the	DET
ftr-353	2346	3	options	option	NOUN
ftr-353	2346	4	expired	expire	VERB
ftr-353	2346	5	,	,	PUNCT
ftr-353	2346	6	the	the	DET
ftr-353	2346	7	partnership	partnership	NOUN
ftr-353	2346	8	distributed	distribute	VERB
ftr-353	2346	9	the	the	DET
ftr-353	2346	10	cisco	cisco	PROPN
ftr-353	2346	11	stock	stock	NOUN
ftr-353	2346	12	to	to	ADP
ftr-353	2346	13	phoenix	phoenix	PROPN
ftr-353	2346	14	.	.	PUNCT
ftr-353	2347	1	phoenix	phoenix	PROPN
ftr-353	2347	2	claimed	claim	VERB
ftr-353	2347	3	a	a	DET
ftr-353	2347	4	§	§	ADJ
ftr-353	2347	5	732	732	NUM
ftr-353	2347	6	basis	basis	NOUN
ftr-353	2347	7	in	in	ADP
ftr-353	2347	8	the	the	DET
ftr-353	2347	9	cisco	cisco	PROPN
ftr-353	2347	10	stock	stock	NOUN
ftr-353	2347	11	equal	equal	ADJ
ftr-353	2347	12	to	to	ADP
ftr-353	2347	13	its	its	PRON
ftr-353	2347	14	partnership	partnership	NOUN
ftr-353	2347	15	interest	interest	NOUN
ftr-353	2347	16	basis	basis	NOUN
ftr-353	2347	17	and	and	CCONJ
ftr-353	2347	18	a	a	DET
ftr-353	2347	19	$	$	SYM
ftr-353	2347	20	10	10	NUM
ftr-353	2347	21	million	million	NUM
ftr-353	2347	22	loss	loss	NOUN
ftr-353	2347	23	on	on	ADP
ftr-353	2347	24	its	its	PRON
ftr-353	2347	25	subsequent	subsequent	ADJ
ftr-353	2347	26	sale	sale	NOUN
ftr-353	2347	27	of	of	ADP
ftr-353	2347	28	the	the	DET
ftr-353	2347	29	cisco	cisco	PROPN
ftr-353	2347	30	stock	stock	NOUN
ftr-353	2347	31	.	.	PUNCT
ftr-353	2348	1	in	in	ADP
ftr-353	2348	2	an	an	DET
ftr-353	2348	3	exceedingly	exceedingly	ADV
ftr-353	2348	4	well	well	ADV
ftr-353	2348	5	-	-	PUNCT
ftr-353	2348	6	written	write	VERB
ftr-353	2348	7	opinion	opinion	NOUN
ftr-353	2348	8	,	,	PUNCT
ftr-353	2348	9	the	the	DET
ftr-353	2348	10	court	court	NOUN
ftr-353	2348	11	(	(	PUNCT
ftr-353	2348	12	judge	judge	NOUN
ftr-353	2348	13	goeke	goeke	ADJ
ftr-353	2348	14	)	)	PUNCT
ftr-353	2348	15	,	,	PUNCT
ftr-353	2348	16	rejected	reject	VERB
ftr-353	2348	17	the	the	DET
ftr-353	2348	18	claimed	claim	VERB
ftr-353	2348	19	loss	loss	NOUN
ftr-353	2348	20	on	on	ADP
ftr-353	2348	21	several	several	ADJ
ftr-353	2348	22	grounds	ground	NOUN
ftr-353	2348	23	:	:	PUNCT
ftr-353	2348	24	193	193	NUM
ftr-353	2348	25	florida	florida	PROPN
ftr-353	2348	26	tax	tax	NOUN
ftr-353	2348	27	review	review	NOUN
ftr-353	2349	1	[	[	X
ftr-353	2349	2	vol	vol	NOUN
ftr-353	2349	3	.	.	PUNCT
ftr-353	2350	1	10	10	NUM
ftr-353	2350	2	:	:	PUNCT
ftr-353	2350	3	si	si	PROPN
ftr-353	2350	4	•	•	NOUN
ftr-353	2350	5	the	the	DET
ftr-353	2350	6	taxpayer	taxpayer	NOUN
ftr-353	2350	7	did	do	AUX
ftr-353	2350	8	not	not	PART
ftr-353	2350	9	suffer	suffer	VERB
ftr-353	2350	10	a	a	DET
ftr-353	2350	11	real	real	ADJ
ftr-353	2350	12	economic	economic	ADJ
ftr-353	2350	13	loss	loss	NOUN
ftr-353	2350	14	.	.	PUNCT
ftr-353	2351	1	“	"	PUNCT
ftr-353	2351	2	the	the	DET
ftr-353	2351	3	loss	loss	NOUN
ftr-353	2351	4	claimed	claim	VERB
ftr-353	2351	5	as	as	ADP
ftr-353	2351	6	a	a	DET
ftr-353	2351	7	result	result	NOUN
ftr-353	2351	8	of	of	ADP
ftr-353	2351	9	the	the	DET
ftr-353	2351	10	stepped	step	VERB
ftr-353	2351	11	-	-	PUNCT
ftr-353	2351	12	up	up	ADP
ftr-353	2351	13	basis	basis	NOUN
ftr-353	2351	14	in	in	ADP
ftr-353	2351	15	the	the	DET
ftr-353	2351	16	cisco	cisco	PROPN
ftr-353	2351	17	stock	stock	NOUN
ftr-353	2351	18	was	be	AUX
ftr-353	2351	19	purely	purely	ADV
ftr-353	2351	20	fictional	fictional	ADJ
ftr-353	2351	21	.	.	PUNCT
ftr-353	2351	22	”	"	PUNCT
ftr-353	2352	1	•	•	ADP
ftr-353	2352	2	the	the	DET
ftr-353	2352	3	bliss	bliss	ADJ
ftr-353	2352	4	transaction	transaction	NOUN
ftr-353	2352	5	had	have	VERB
ftr-353	2352	6	no	no	DET
ftr-353	2352	7	realistic	realistic	ADJ
ftr-353	2352	8	possibility	possibility	NOUN
ftr-353	2352	9	of	of	ADP
ftr-353	2352	10	earning	earn	VERB
ftr-353	2352	11	a	a	DET
ftr-353	2352	12	profit	profit	NOUN
ftr-353	2352	13	.	.	PUNCT
ftr-353	2353	1	deutche	deutche	PROPN
ftr-353	2353	2	bank	bank	PROPN
ftr-353	2353	3	’s	’s	PART
ftr-353	2353	4	control	control	NOUN
ftr-353	2353	5	as	as	ADP
ftr-353	2353	6	the	the	DET
ftr-353	2353	7	calculation	calculation	NOUN
ftr-353	2353	8	agent	agent	NOUN
ftr-353	2353	9	for	for	ADP
ftr-353	2353	10	the	the	DET
ftr-353	2353	11	option	option	NOUN
ftr-353	2353	12	contracts	contract	NOUN
ftr-353	2353	13	empowered	empower	VERB
ftr-353	2353	14	it	it	PRON
ftr-353	2353	15	to	to	PART
ftr-353	2353	16	assure	assure	VERB
ftr-353	2353	17	that	that	SCONJ
ftr-353	2353	18	the	the	DET
ftr-353	2353	19	market	market	NOUN
ftr-353	2353	20	rate	rate	NOUN
ftr-353	2353	21	chosen	choose	VERB
ftr-353	2353	22	for	for	ADP
ftr-353	2353	23	the	the	DET
ftr-353	2353	24	closing	closing	NOUN
ftr-353	2353	25	of	of	ADP
ftr-353	2353	26	the	the	DET
ftr-353	2353	27	options	option	NOUN
ftr-353	2353	28	would	would	AUX
ftr-353	2353	29	never	never	ADV
ftr-353	2353	30	trigger	trigger	VERB
ftr-353	2353	31	the	the	DET
ftr-353	2353	32	so	so	ADV
ftr-353	2353	33	-	-	PUNCT
ftr-353	2353	34	called	call	VERB
ftr-353	2353	35	“	"	PUNCT
ftr-353	2353	36	sweet	sweet	ADJ
ftr-353	2353	37	spot	spot	NOUN
ftr-353	2353	38	”	"	PUNCT
ftr-353	2353	39	under	under	ADP
ftr-353	2353	40	which	which	PRON
ftr-353	2353	41	the	the	DET
ftr-353	2353	42	investor	investor	NOUN
ftr-353	2353	43	would	would	AUX
ftr-353	2353	44	earn	earn	VERB
ftr-353	2353	45	substantial	substantial	ADJ
ftr-353	2353	46	profits	profit	NOUN
ftr-353	2353	47	.	.	PUNCT
ftr-353	2354	1	•	•	NOUN
ftr-353	2354	2	the	the	DET
ftr-353	2354	3	transaction	transaction	NOUN
ftr-353	2354	4	lacked	lack	VERB
ftr-353	2354	5	economic	economic	ADJ
ftr-353	2354	6	substance	substance	NOUN
ftr-353	2354	7	.	.	PUNCT
ftr-353	2355	1	the	the	DET
ftr-353	2355	2	court	court	NOUN
ftr-353	2355	3	stated	state	VERB
ftr-353	2355	4	:	:	PUNCT
ftr-353	2355	5	absent	absent	VERB
ftr-353	2355	6	the	the	DET
ftr-353	2355	7	benefit	benefit	NOUN
ftr-353	2355	8	of	of	ADP
ftr-353	2355	9	the	the	DET
ftr-353	2355	10	claimed	claim	VERB
ftr-353	2355	11	tax	tax	NOUN
ftr-353	2355	12	loss	loss	NOUN
ftr-353	2355	13	,	,	PUNCT
ftr-353	2355	14	there	there	PRON
ftr-353	2355	15	was	be	VERB
ftr-353	2355	16	nothing	nothing	PRON
ftr-353	2355	17	but	but	SCONJ
ftr-353	2355	18	a	a	DET
ftr-353	2355	19	cash	cash	NOUN
ftr-353	2355	20	flow	flow	NOUN
ftr-353	2355	21	that	that	PRON
ftr-353	2355	22	was	be	AUX
ftr-353	2355	23	negative	negative	ADJ
ftr-353	2355	24	for	for	ADP
ftr-353	2355	25	all	all	DET
ftr-353	2355	26	relevant	relevant	ADJ
ftr-353	2355	27	periods	period	NOUN
ftr-353	2355	28	—	—	PUNCT
ftr-353	2355	29	the	the	DET
ftr-353	2355	30	“	"	PUNCT
ftr-353	2355	31	hallmark	hallmark	NOUN
ftr-353	2355	32	of	of	ADP
ftr-353	2355	33	an	an	DET
ftr-353	2355	34	economic	economic	ADJ
ftr-353	2355	35	sham	sham	NOUN
ftr-353	2355	36	”	"	PUNCT
ftr-353	2355	37	as	as	SCONJ
ftr-353	2355	38	the	the	DET
ftr-353	2355	39	court	court	NOUN
ftr-353	2355	40	of	of	ADP
ftr-353	2355	41	appeals	appeal	NOUN
ftr-353	2355	42	for	for	ADP
ftr-353	2355	43	the	the	DET
ftr-353	2355	44	sixth	sixth	ADJ
ftr-353	2355	45	circuit	circuit	NOUN
ftr-353	2355	46	has	have	AUX
ftr-353	2355	47	held	hold	VERB
ftr-353	2355	48	.	.	PUNCT
ftr-353	2356	1	dow	dow	PROPN
ftr-353	2356	2	chem	chem	PROPN
ftr-353	2356	3	.	.	PUNCT
ftr-353	2357	1	co.	co.	PROPN
ftr-353	2358	1	v.	v.	ADP
ftr-353	2358	2	united	united	PROPN
ftr-353	2358	3	states	states	PROPN
ftr-353	2358	4	,	,	PUNCT
ftr-353	2358	5	435	435	NUM
ftr-353	2358	6	f.3d	f.3d	NUM
ftr-353	2358	7	at	at	ADP
ftr-353	2358	8	602	602	NUM
ftr-353	2358	9	(	(	PUNCT
ftr-353	2358	10	quoting	quote	VERB
ftr-353	2358	11	am	am	NOUN
ftr-353	2358	12	.	.	PUNCT
ftr-353	2359	1	elec	elec	PROPN
ftr-353	2359	2	.	.	PROPN
ftr-353	2359	3	power	power	PROPN
ftr-353	2359	4	co.	co.	PROPN
ftr-353	2359	5	v.	v.	PROPN
ftr-353	2359	6	united	united	PROPN
ftr-353	2359	7	states	states	PROPN
ftr-353	2359	8	,	,	PUNCT
ftr-353	2359	9	326	326	NUM
ftr-353	2359	10	f.3d	f.3d	NUM
ftr-353	2359	11	737	737	NUM
ftr-353	2359	12	,	,	PUNCT
ftr-353	2359	13	742	742	NUM
ftr-353	2359	14	(	(	PUNCT
ftr-353	2359	15	6th	6th	ADJ
ftr-353	2359	16	cir	cir	NOUN
ftr-353	2359	17	.	.	PROPN
ftr-353	2359	18	2003	2003	NUM
ftr-353	2359	19	)	)	PUNCT
ftr-353	2359	20	.	.	PUNCT
ftr-353	2360	1	such	such	DET
ftr-353	2360	2	a	a	DET
ftr-353	2360	3	deal	deal	NOUN
ftr-353	2360	4	lacks	lack	VERB
ftr-353	2360	5	economic	economic	ADJ
ftr-353	2360	6	substance	substance	NOUN
ftr-353	2360	7	.	.	PUNCT
ftr-353	2361	1	i	i	PRON
ftr-353	2361	2	d.	d.	PROPN
ftr-353	2361	3	because	because	SCONJ
ftr-353	2361	4	we	we	PRON
ftr-353	2361	5	find	find	VERB
ftr-353	2361	6	that	that	SCONJ
ftr-353	2361	7	the	the	DET
ftr-353	2361	8	transaction	transaction	NOUN
ftr-353	2361	9	at	at	ADP
ftr-353	2361	10	issue	issue	NOUN
ftr-353	2361	11	lacked	lack	VERB
ftr-353	2361	12	economic	economic	ADJ
ftr-353	2361	13	substance	substance	NOUN
ftr-353	2361	14	,	,	PUNCT
ftr-353	2361	15	we	we	PRON
ftr-353	2361	16	do	do	AUX
ftr-353	2361	17	not	not	PART
ftr-353	2361	18	consider	consider	VERB
ftr-353	2361	19	mr	mr	PROPN
ftr-353	2361	20	.	.	PROPN
ftr-353	2361	21	wray	wray	PROPN
ftr-353	2361	22	’s	’s	PART
ftr-353	2361	23	and	and	CCONJ
ftr-353	2361	24	capital	capital	NOUN
ftr-353	2361	25	’s	’s	PART
ftr-353	2361	26	profit	profit	NOUN
ftr-353	2361	27	motive	motive	NOUN
ftr-353	2361	28	in	in	ADP
ftr-353	2361	29	entering	enter	VERB
ftr-353	2361	30	into	into	ADP
ftr-353	2361	31	the	the	DET
ftr-353	2361	32	transaction	transaction	NOUN
ftr-353	2361	33	.	.	PUNCT
ftr-353	2362	1	i	i	PRON
ftr-353	2362	2	d.	d.	PROPN
ftr-353	2362	3	at	at	ADP
ftr-353	2362	4	605	605	NUM
ftr-353	2362	5	...	...	PUNCT
ftr-353	2362	6	.	.	PUNCT
ftr-353	2363	1	pursuant	pursuant	ADJ
ftr-353	2363	2	to	to	ADP
ftr-353	2363	3	the	the	DET
ftr-353	2363	4	aforementioned	aforementioned	ADJ
ftr-353	2363	5	cases	case	NOUN
ftr-353	2363	6	,	,	PUNCT
ftr-353	2363	7	the	the	DET
ftr-353	2363	8	bliss	bliss	ADJ
ftr-353	2363	9	transaction	transaction	NOUN
ftr-353	2363	10	must	must	AUX
ftr-353	2363	11	be	be	AUX
ftr-353	2363	12	ignored	ignore	VERB
ftr-353	2363	13	for	for	ADP
ftr-353	2363	14	federal	federal	ADJ
ftr-353	2363	15	income	income	NOUN
ftr-353	2363	16	tax	tax	NOUN
ftr-353	2363	17	purposes	purpose	NOUN
ftr-353	2363	18	.	.	PUNCT
ftr-353	2364	1	accordingly	accordingly	ADV
ftr-353	2364	2	,	,	PUNCT
ftr-353	2364	3	the	the	DET
ftr-353	2364	4	overstated	overstate	VERB
ftr-353	2364	5	loss	loss	NOUN
ftr-353	2364	6	claimed	claim	VERB
ftr-353	2364	7	as	as	ADP
ftr-353	2364	8	a	a	DET
ftr-353	2364	9	result	result	NOUN
ftr-353	2364	10	of	of	ADP
ftr-353	2364	11	the	the	DET
ftr-353	2364	12	sale	sale	NOUN
ftr-353	2364	13	of	of	ADP
ftr-353	2364	14	the	the	DET
ftr-353	2364	15	cisco	cisco	PROPN
ftr-353	2364	16	stock	stock	NOUN
ftr-353	2364	17	is	be	AUX
ftr-353	2364	18	disregarded	disregarded	ADJ
ftr-353	2364	19	,	,	PUNCT
ftr-353	2364	20	as	as	SCONJ
ftr-353	2364	21	is	be	AUX
ftr-353	2364	22	the	the	DET
ftr-353	2364	23	flowthrough	flowthrough	ADJ
ftr-353	2364	24	loss	loss	NOUN
ftr-353	2364	25	from	from	ADP
ftr-353	2364	26	olentangy	olentangy	ADJ
ftr-353	2364	27	partners	partner	NOUN
ftr-353	2364	28	.	.	PUNCT
ftr-353	2365	1	•	•	NOUN
ftr-353	2365	2	the	the	DET
ftr-353	2365	3	court	court	NOUN
ftr-353	2365	4	disallowed	disallow	VERB
ftr-353	2365	5	a	a	DET
ftr-353	2365	6	$	$	SYM
ftr-353	2365	7	500,000	500,000	NUM
ftr-353	2365	8	deduction	deduction	NOUN
ftr-353	2365	9	for	for	ADP
ftr-353	2365	10	fees	fee	NOUN
ftr-353	2365	11	paid	pay	VERB
ftr-353	2365	12	to	to	ADP
ftr-353	2365	13	jenkens	jenkens	PROPN
ftr-353	2365	14	&	&	CCONJ
ftr-353	2365	15	gilchrist	gilchrist	PROPN
ftr-353	2365	16	for	for	ADP
ftr-353	2365	17	the	the	DET
ftr-353	2365	18	tax	tax	NOUN
ftr-353	2365	19	opinion	opinion	NOUN
ftr-353	2365	20	and	and	CCONJ
ftr-353	2365	21	structuring	structure	VERB
ftr-353	2365	22	the	the	DET
ftr-353	2365	23	transaction	transaction	NOUN
ftr-353	2365	24	.	.	PUNCT
ftr-353	2366	1	the	the	DET
ftr-353	2366	2	fees	fee	NOUN
ftr-353	2366	3	were	be	AUX
ftr-353	2366	4	not	not	PART
ftr-353	2366	5	incurred	incur	VERB
ftr-353	2366	6	in	in	ADP
ftr-353	2366	7	the	the	DET
ftr-353	2366	8	production	production	NOUN
ftr-353	2366	9	of	of	ADP
ftr-353	2366	10	any	any	DET
ftr-353	2366	11	income	income	NOUN
ftr-353	2366	12	against	against	ADP
ftr-353	2366	13	which	which	PRON
ftr-353	2366	14	a	a	DET
ftr-353	2366	15	deduction	deduction	NOUN
ftr-353	2366	16	is	be	AUX
ftr-353	2366	17	allowable	allowable	ADJ
ftr-353	2366	18	.	.	PUNCT
ftr-353	2367	1	•	•	NUM
ftr-353	2367	2	the	the	DET
ftr-353	2367	3	court	court	NOUN
ftr-353	2367	4	also	also	ADV
ftr-353	2367	5	sustained	sustain	VERB
ftr-353	2367	6	a	a	DET
ftr-353	2367	7	40	40	NUM
ftr-353	2367	8	percent	percent	NOUN
ftr-353	2367	9	gross	gross	ADJ
ftr-353	2367	10	valuation	valuation	NOUN
ftr-353	2367	11	penalty	penalty	NOUN
ftr-353	2367	12	under	under	ADP
ftr-353	2367	13	§	§	PROPN
ftr-353	2367	14	6662(e	6662(e	NUM
ftr-353	2367	15	)	)	PUNCT
ftr-353	2367	16	and	and	CCONJ
ftr-353	2367	17	(	(	PUNCT
ftr-353	2367	18	h	h	NOUN
ftr-353	2367	19	)	)	PUNCT
ftr-353	2367	20	,	,	PUNCT
ftr-353	2367	21	holding	hold	VERB
ftr-353	2367	22	that	that	SCONJ
ftr-353	2367	23	the	the	DET
ftr-353	2367	24	undervaluation	undervaluation	NOUN
ftr-353	2367	25	penalty	penalty	NOUN
ftr-353	2367	26	is	be	AUX
ftr-353	2367	27	applicable	applicable	ADJ
ftr-353	2367	28	to	to	PART
ftr-353	2367	29	overstated	overstate	VERB
ftr-353	2367	30	basis	basis	NOUN
ftr-353	2367	31	.	.	PUNCT
ftr-353	2368	1	the	the	DET
ftr-353	2368	2	court	court	NOUN
ftr-353	2368	3	also	also	ADV
ftr-353	2368	4	indicated	indicate	VERB
ftr-353	2368	5	that	that	SCONJ
ftr-353	2368	6	the	the	DET
ftr-353	2368	7	§	§	PROPN
ftr-353	2368	8	6662(d	6662(d	NOUN
ftr-353	2368	9	)	)	PUNCT
ftr-353	2368	10	substantial	substantial	ADJ
ftr-353	2368	11	understatement	understatement	NOUN
ftr-353	2368	12	of	of	ADP
ftr-353	2368	13	tax	tax	NOUN
ftr-353	2368	14	and	and	CCONJ
ftr-353	2368	15	the	the	DET
ftr-353	2368	16	§	§	PROPN
ftr-353	2368	17	6662(c	6662(c	NUM
ftr-353	2368	18	)	)	PUNCT
ftr-353	2368	19	negligence	negligence	NOUN
ftr-353	2368	20	penalties	penalty	NOUN
ftr-353	2368	21	were	be	AUX
ftr-353	2368	22	applicable	applicable	ADJ
ftr-353	2368	23	.	.	PUNCT
ftr-353	2369	1	the	the	DET
ftr-353	2369	2	court	court	NOUN
ftr-353	2369	3	rejected	reject	VERB
ftr-353	2369	4	the	the	DET
ftr-353	2369	5	taxpayer	taxpayer	NOUN
ftr-353	2369	6	’s	’s	PART
ftr-353	2369	7	argument	argument	NOUN
ftr-353	2369	8	that	that	SCONJ
ftr-353	2369	9	it	it	PRON
ftr-353	2369	10	reasonably	reasonably	ADV
ftr-353	2369	11	relied	rely	VERB
ftr-353	2369	12	on	on	ADP
ftr-353	2369	13	the	the	DET
ftr-353	2369	14	jenkens	jenkens	PROPN
ftr-353	2369	15	&	&	CCONJ
ftr-353	2369	16	gilchrist	gilchrist	PROPN
ftr-353	2369	17	tax	tax	NOUN
ftr-353	2369	18	shelter	shelter	NOUN
ftr-353	2369	19	opinion	opinion	NOUN
ftr-353	2369	20	.	.	PUNCT
ftr-353	2370	1	because	because	SCONJ
ftr-353	2370	2	the	the	DET
ftr-353	2370	3	penalties	penalty	NOUN
ftr-353	2370	4	are	be	AUX
ftr-353	2370	5	not	not	PART
ftr-353	2370	6	additive	additive	ADJ
ftr-353	2370	7	,	,	PUNCT
ftr-353	2370	8	only	only	ADV
ftr-353	2370	9	the	the	DET
ftr-353	2370	10	gross	gross	ADJ
ftr-353	2370	11	valuation	valuation	NOUN
ftr-353	2370	12	penalty	penalty	NOUN
ftr-353	2370	13	was	be	AUX
ftr-353	2370	14	imposed	impose	VERB
ftr-353	2370	15	.	.	PUNCT
ftr-353	2371	1	7	7	X
ftr-353	2371	2	.	.	X
ftr-353	2371	3	murfam	murfam	PROPN
ftr-353	2371	4	farms	farm	NOUN
ftr-353	2371	5	.	.	PUNCT
ftr-353	2372	1	retroactive	retroactive	ADJ
ftr-353	2372	2	application	application	NOUN
ftr-353	2372	3	of	of	ADP
ftr-353	2372	4	the	the	DET
ftr-353	2372	5	partnership	partnership	NOUN
ftr-353	2372	6	contingent	contingent	NOUN
ftr-353	2372	7	liability	liability	NOUN
ftr-353	2372	8	regulation	regulation	NOUN
ftr-353	2372	9	rejected	reject	VERB
ftr-353	2372	10	again	again	ADV
ftr-353	2372	11	.	.	PUNCT
ftr-353	2373	1	murfam	murfam	PROPN
ftr-353	2373	2	farms	farm	NOUN
ftr-353	2373	3	l.l.c	l.l.c	PROPN
ftr-353	2373	4	.	.	PUNCT
ftr-353	2374	1	v.	v.	PROPN
ftr-353	2374	2	united	united	PROPN
ftr-353	2374	3	states	states	PROPN
ftr-353	2374	4	,	,	PUNCT
ftr-353	2374	5	88	88	NUM
ftr-353	2374	6	fed	feed	VERB
ftr-353	2374	7	.	.	PUNCT
ftr-353	2375	1	cl	cl	NOUN
ftr-353	2375	2	.	.	PUNCT
ftr-353	2376	1	516	516	NUM
ftr-353	2376	2	(	(	PUNCT
ftr-353	2376	3	fed	fed	PROPN
ftr-353	2376	4	.	.	PUNCT
ftr-353	2376	5	cl	cl	NOUN
ftr-353	2376	6	.	.	PUNCT
ftr-353	2377	1	7/30/09	7/30/09	NUM
ftr-353	2377	2	)	)	PUNCT
ftr-353	2377	3	.	.	PUNCT
ftr-353	2378	1	the	the	DET
ftr-353	2378	2	court	court	NOUN
ftr-353	2378	3	(	(	PUNCT
ftr-353	2378	4	judge	judge	PROPN
ftr-353	2378	5	damich	damich	PROPN
ftr-353	2378	6	)	)	PUNCT
ftr-353	2378	7	granted	grant	VERB
ftr-353	2378	8	the	the	DET
ftr-353	2378	9	taxpayers	taxpayer	NOUN
ftr-353	2378	10	’	’	PART
ftr-353	2378	11	motion	motion	NOUN
ftr-353	2378	12	for	for	ADP
ftr-353	2378	13	partial	partial	ADJ
ftr-353	2378	14	summary	summary	NOUN
ftr-353	2378	15	judgment	judgment	NOUN
ftr-353	2378	16	in	in	ADP
ftr-353	2378	17	a	a	DET
ftr-353	2378	18	cobra	cobra	NOUN
ftr-353	2378	19	tax	tax	NOUN
ftr-353	2378	20	shelter	shelter	NOUN
ftr-353	2378	21	case	case	NOUN
ftr-353	2378	22	(	(	PUNCT
ftr-353	2378	23	cobra	cobra	NOUN
ftr-353	2378	24	is	be	AUX
ftr-353	2378	25	a	a	DET
ftr-353	2378	26	son	son	NOUN
ftr-353	2378	27	-	-	PUNCT
ftr-353	2378	28	of	of	ADP
ftr-353	2378	29	-	-	PUNCT
ftr-353	2378	30	boss	boss	NOUN
ftr-353	2378	31	digital	digital	ADJ
ftr-353	2378	32	options	option	NOUN
ftr-353	2378	33	shelter	shelter	NOUN
ftr-353	2378	34	under	under	ADP
ftr-353	2378	35	another	another	DET
ftr-353	2378	36	name	name	NOUN
ftr-353	2378	37	)	)	PUNCT
ftr-353	2378	38	declaring	declare	VERB
ftr-353	2378	39	that	that	DET
ftr-353	2378	40	temp	temp	NOUN
ftr-353	2378	41	.	.	PUNCT
ftr-353	2379	1	reg	reg	NOUN
ftr-353	2379	2	.	.	PUNCT
ftr-353	2380	1	§	§	PROPN
ftr-353	2380	2	1.752	1.752	NUM
ftr-353	2380	3	-	-	SYM
ftr-353	2380	4	6	6	NUM
ftr-353	2380	5	t	t	NOUN
ftr-353	2380	6	may	may	AUX
ftr-353	2380	7	not	not	PART
ftr-353	2380	8	be	be	AUX
ftr-353	2380	9	2010	2010	NUM
ftr-353	2380	10	]	]	PUNCT
ftr-353	2380	11	recent	recent	ADJ
ftr-353	2380	12	developments	development	NOUN
ftr-353	2380	13	in	in	ADP
ftr-353	2380	14	federal	federal	ADJ
ftr-353	2380	15	income	income	NOUN
ftr-353	2380	16	taxation	taxation	NOUN
ftr-353	2380	17	194	194	NUM
ftr-353	2380	18	applied	apply	VERB
ftr-353	2380	19	retroactively	retroactively	ADV
ftr-353	2380	20	.	.	PUNCT
ftr-353	2381	1	the	the	DET
ftr-353	2381	2	court	court	NOUN
ftr-353	2381	3	held	hold	VERB
ftr-353	2381	4	that	that	SCONJ
ftr-353	2381	5	retroactive	retroactive	ADJ
ftr-353	2381	6	application	application	NOUN
ftr-353	2381	7	of	of	ADP
ftr-353	2381	8	the	the	DET
ftr-353	2381	9	temporary	temporary	ADJ
ftr-353	2381	10	regulation	regulation	NOUN
ftr-353	2381	11	was	be	AUX
ftr-353	2381	12	barred	bar	VERB
ftr-353	2381	13	by	by	ADP
ftr-353	2381	14	the	the	DET
ftr-353	2381	15	prohibition	prohibition	NOUN
ftr-353	2381	16	of	of	ADP
ftr-353	2381	17	§	§	PROPN
ftr-353	2381	18	7805(b)(1	7805(b)(1	NOUN
ftr-353	2381	19	)	)	PUNCT
ftr-353	2381	20	on	on	ADP
ftr-353	2381	21	retroactive	retroactive	ADJ
ftr-353	2381	22	application	application	NOUN
ftr-353	2381	23	of	of	ADP
ftr-353	2381	24	regulations	regulation	NOUN
ftr-353	2381	25	because	because	SCONJ
ftr-353	2381	26	it	it	PRON
ftr-353	2381	27	was	be	AUX
ftr-353	2381	28	not	not	PART
ftr-353	2381	29	issued	issue	VERB
ftr-353	2381	30	pursuant	pursuant	ADJ
ftr-353	2381	31	to	to	ADP
ftr-353	2381	32	a	a	DET
ftr-353	2381	33	congressional	congressional	ADJ
ftr-353	2381	34	grant	grant	NOUN
ftr-353	2381	35	of	of	ADP
ftr-353	2381	36	authority	authority	NOUN
ftr-353	2381	37	.	.	PUNCT
ftr-353	2382	1	the	the	DET
ftr-353	2382	2	court	court	NOUN
ftr-353	2382	3	further	far	ADV
ftr-353	2382	4	opined	opine	VERB
ftr-353	2382	5	that	that	SCONJ
ftr-353	2382	6	the	the	DET
ftr-353	2382	7	retroactive	retroactive	ADJ
ftr-353	2382	8	application	application	NOUN
ftr-353	2382	9	of	of	ADP
ftr-353	2382	10	the	the	DET
ftr-353	2382	11	regulation	regulation	NOUN
ftr-353	2382	12	was	be	AUX
ftr-353	2382	13	not	not	PART
ftr-353	2382	14	authorized	authorize	VERB
ftr-353	2382	15	by	by	ADP
ftr-353	2382	16	§	§	PROPN
ftr-353	2382	17	309(c	309(c	PROPN
ftr-353	2382	18	)	)	PUNCT
ftr-353	2382	19	of	of	ADP
ftr-353	2382	20	the	the	DET
ftr-353	2382	21	2000	2000	NUM
ftr-353	2382	22	act	act	NOUN
ftr-353	2382	23	because	because	SCONJ
ftr-353	2382	24	the	the	DET
ftr-353	2382	25	abuse	abuse	NOUN
ftr-353	2382	26	it	it	PRON
ftr-353	2382	27	sought	seek	VERB
ftr-353	2382	28	to	to	PART
ftr-353	2382	29	prevent	prevent	VERB
ftr-353	2382	30	was	be	AUX
ftr-353	2382	31	not	not	PART
ftr-353	2382	32	the	the	DET
ftr-353	2382	33	same	same	ADJ
ftr-353	2382	34	type	type	NOUN
ftr-353	2382	35	of	of	ADP
ftr-353	2382	36	abuse	abuse	NOUN
ftr-353	2382	37	that	that	SCONJ
ftr-353	2382	38	§	§	PROPN
ftr-353	2382	39	358(h	358(h	PROPN
ftr-353	2382	40	)	)	PUNCT
ftr-353	2382	41	was	be	AUX
ftr-353	2382	42	designed	design	VERB
ftr-353	2382	43	to	to	PART
ftr-353	2382	44	prevent	prevent	VERB
ftr-353	2382	45	,	,	PUNCT
ftr-353	2382	46	i.e.	i.e.	X
ftr-353	2382	47	,	,	PUNCT
ftr-353	2382	48	it	it	PRON
ftr-353	2382	49	“	"	PUNCT
ftr-353	2382	50	was	be	AUX
ftr-353	2382	51	not	not	PART
ftr-353	2382	52	to	to	PART
ftr-353	2382	53	combat	combat	VERB
ftr-353	2382	54	the	the	DET
ftr-353	2382	55	inflation	inflation	NOUN
ftr-353	2382	56	of	of	ADP
ftr-353	2382	57	basis	basis	NOUN
ftr-353	2382	58	–	–	PUNCT
ftr-353	2382	59	artificial	artificial	ADJ
ftr-353	2382	60	or	or	CCONJ
ftr-353	2382	61	otherwise	otherwise	ADV
ftr-353	2382	62	–	–	PUNCT
ftr-353	2382	63	rather	rather	ADV
ftr-353	2382	64	,	,	PUNCT
ftr-353	2382	65	to	to	PART
ftr-353	2382	66	preclude	preclude	VERB
ftr-353	2382	67	the	the	DET
ftr-353	2382	68	acceleration	acceleration	NOUN
ftr-353	2382	69	and/or	and/or	CCONJ
ftr-353	2382	70	duplication	duplication	NOUN
ftr-353	2382	71	of	of	ADP
ftr-353	2382	72	losses	loss	NOUN
ftr-353	2382	73	.	.	PUNCT
ftr-353	2382	74	”	"	PUNCT
ftr-353	2383	1	8	8	NUM
ftr-353	2383	2	.	.	PUNCT
ftr-353	2383	3	castle	castle	PROPN
ftr-353	2383	4	harbour	harbour	PROPN
ftr-353	2383	5	.	.	PUNCT
ftr-353	2384	1	the	the	DET
ftr-353	2384	2	second	second	ADJ
ftr-353	2384	3	circuit	circuit	NOUN
ftr-353	2384	4	reverses	reverse	VERB
ftr-353	2384	5	a	a	DET
ftr-353	2384	6	taxpayer	taxpayer	NOUN
ftr-353	2384	7	victory	victory	NOUN
ftr-353	2384	8	in	in	ADP
ftr-353	2384	9	a	a	DET
ftr-353	2384	10	self	self	NOUN
ftr-353	2384	11	-	-	PUNCT
ftr-353	2384	12	liquidating	liquidate	VERB
ftr-353	2384	13	partnership	partnership	NOUN
ftr-353	2384	14	note	note	NOUN
ftr-353	2384	15	transaction	transaction	NOUN
ftr-353	2384	16	,	,	PUNCT
ftr-353	2384	17	in	in	ADP
ftr-353	2384	18	which	which	PRON
ftr-353	2384	19	the	the	DET
ftr-353	2384	20	lion	lion	NOUN
ftr-353	2384	21	’s	’s	PART
ftr-353	2384	22	share	share	NOUN
ftr-353	2384	23	of	of	ADP
ftr-353	2384	24	income	income	NOUN
ftr-353	2384	25	was	be	AUX
ftr-353	2384	26	allocated	allocate	VERB
ftr-353	2384	27	to	to	ADP
ftr-353	2384	28	a	a	DET
ftr-353	2384	29	tax	tax	NOUN
ftr-353	2384	30	-	-	PUNCT
ftr-353	2384	31	indifferent	indifferent	ADJ
ftr-353	2384	32	party	party	NOUN
ftr-353	2384	33	,	,	PUNCT
ftr-353	2384	34	on	on	ADP
ftr-353	2384	35	the	the	DET
ftr-353	2384	36	ground	ground	NOUN
ftr-353	2384	37	that	that	SCONJ
ftr-353	2384	38	the	the	DET
ftr-353	2384	39	tax	tax	NOUN
ftr-353	2384	40	-	-	PUNCT
ftr-353	2384	41	indifferent	indifferent	ADJ
ftr-353	2384	42	dutch	dutch	ADJ
ftr-353	2384	43	banks	bank	NOUN
ftr-353	2384	44	were	be	AUX
ftr-353	2384	45	not	not	PART
ftr-353	2384	46	really	really	ADV
ftr-353	2384	47	equity	equity	NOUN
ftr-353	2384	48	partners	partner	NOUN
ftr-353	2384	49	.	.	PUNCT
ftr-353	2385	1	tifd	tifd	PROPN
ftr-353	2385	2	iii	iii	NUM
ftr-353	2385	3	-	-	PUNCT
ftr-353	2385	4	e	e	PROPN
ftr-353	2385	5	,	,	PUNCT
ftr-353	2385	6	inc	inc	PROPN
ftr-353	2385	7	.	.	PROPN
ftr-353	2386	1	v.	v.	PROPN
ftr-353	2386	2	united	united	PROPN
ftr-353	2386	3	states	states	PROPN
ftr-353	2386	4	,	,	PUNCT
ftr-353	2386	5	342	342	NUM
ftr-353	2386	6	f.	f.	PROPN
ftr-353	2386	7	supp	supp	PROPN
ftr-353	2386	8	.	.	PUNCT
ftr-353	2387	1	2d	2d	PROPN
ftr-353	2387	2	94	94	NUM
ftr-353	2387	3	(	(	PUNCT
ftr-353	2387	4	d.	d.	PROPN
ftr-353	2387	5	conn	conn	PROPN
ftr-353	2387	6	.	.	PROPN
ftr-353	2387	7	11/1/04	11/1/04	NUM
ftr-353	2387	8	)	)	PUNCT
ftr-353	2387	9	,	,	PUNCT
ftr-353	2387	10	rev’d	rev’d	NOUN
ftr-353	2387	11	,	,	PUNCT
ftr-353	2387	12	459	459	NUM
ftr-353	2387	13	f.3d	f.3d	NUM
ftr-353	2387	14	220	220	NUM
ftr-353	2387	15	(	(	PUNCT
ftr-353	2387	16	2d	2d	NUM
ftr-353	2387	17	cir	cir	NOUN
ftr-353	2387	18	.	.	PUNCT
ftr-353	2387	19	8/3/06	8/3/06	NUM
ftr-353	2387	20	)	)	PUNCT
ftr-353	2387	21	,	,	PUNCT
ftr-353	2387	22	on	on	ADP
ftr-353	2387	23	remand	remand	NOUN
ftr-353	2387	24	,	,	PUNCT
ftr-353	2387	25	104	104	NUM
ftr-353	2387	26	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2387	27	2009	2009	NUM
ftr-353	2387	28	-	-	SYM
ftr-353	2387	29	6746	6746	NUM
ftr-353	2387	30	(	(	PUNCT
ftr-353	2387	31	d.	d.	PROPN
ftr-353	2387	32	conn	conn	PROPN
ftr-353	2387	33	.	.	PROPN
ftr-353	2387	34	10/7/09	10/7/09	NUM
ftr-353	2387	35	)	)	PUNCT
ftr-353	2387	36	,	,	PUNCT
ftr-353	2387	37	as	as	SCONJ
ftr-353	2387	38	amended	amend	VERB
ftr-353	2387	39	,	,	PUNCT
ftr-353	2387	40	2009	2009	NUM
ftr-353	2387	41	u.s	u.s	PROPN
ftr-353	2387	42	.	.	PROPN
ftr-353	2387	43	dist	dist	PROPN
ftr-353	2387	44	.	.	PUNCT
ftr-353	2388	1	lexis	lexis	NOUN
ftr-353	2388	2	98884	98884	NUM
ftr-353	2388	3	(	(	PUNCT
ftr-353	2388	4	d.	d.	PROPN
ftr-353	2388	5	conn	conn	PROPN
ftr-353	2388	6	.	.	PUNCT
ftr-353	2389	1	10/23/09	10/23/09	NUM
ftr-353	2389	2	)	)	PUNCT
ftr-353	2389	3	(	(	PUNCT
ftr-353	2389	4	“	"	PUNCT
ftr-353	2389	5	castle	castle	NOUN
ftr-353	2389	6	harbour	harbour	NOUN
ftr-353	2389	7	”	"	PUNCT
ftr-353	2389	8	)	)	PUNCT
ftr-353	2389	9	.	.	PUNCT
ftr-353	2390	1	(	(	PUNCT
ftr-353	2390	2	a	a	X
ftr-353	2390	3	)	)	PUNCT
ftr-353	2390	4	castle	castle	NOUN
ftr-353	2390	5	harbour	harbour	NOUN
ftr-353	2391	1	i	i	PRON
ftr-353	2391	2	:	:	PUNCT
ftr-353	2391	3	district	district	NOUN
ftr-353	2391	4	court	court	NOUN
ftr-353	2391	5	holds	hold	VERB
ftr-353	2391	6	for	for	ADP
ftr-353	2391	7	the	the	DET
ftr-353	2391	8	taxpayer	taxpayer	NOUN
ftr-353	2391	9	.	.	PUNCT
ftr-353	2392	1	the	the	DET
ftr-353	2392	2	court	court	NOUN
ftr-353	2392	3	found	find	VERB
ftr-353	2392	4	that	that	SCONJ
ftr-353	2392	5	the	the	DET
ftr-353	2392	6	creation	creation	NOUN
ftr-353	2392	7	of	of	ADP
ftr-353	2392	8	castle	castle	PROPN
ftr-353	2392	9	harbour	harbour	NOUN
ftr-353	2392	10	,	,	PUNCT
ftr-353	2392	11	a	a	DET
ftr-353	2392	12	nevada	nevada	PROPN
ftr-353	2392	13	llc	llc	PROPN
ftr-353	2392	14	,	,	PUNCT
ftr-353	2392	15	by	by	ADP
ftr-353	2392	16	general	general	PROPN
ftr-353	2392	17	electric	electric	PROPN
ftr-353	2392	18	capital	capital	PROPN
ftr-353	2392	19	corp	corp	PROPN
ftr-353	2392	20	.	.	PROPN
ftr-353	2392	21	subsidiaries	subsidiary	NOUN
ftr-353	2392	22	was	be	AUX
ftr-353	2392	23	not	not	PART
ftr-353	2392	24	designed	design	VERB
ftr-353	2392	25	solely	solely	ADV
ftr-353	2392	26	to	to	PART
ftr-353	2392	27	avoid	avoid	VERB
ftr-353	2392	28	taxes	taxis	NOUN
ftr-353	2392	29	,	,	PUNCT
ftr-353	2392	30	but	but	CCONJ
ftr-353	2392	31	to	to	PART
ftr-353	2392	32	spread	spread	VERB
ftr-353	2392	33	the	the	DET
ftr-353	2392	34	risk	risk	NOUN
ftr-353	2392	35	of	of	ADP
ftr-353	2392	36	their	their	PRON
ftr-353	2392	37	investment	investment	NOUN
ftr-353	2392	38	in	in	ADP
ftr-353	2392	39	fully	fully	ADV
ftr-353	2392	40	-	-	PUNCT
ftr-353	2392	41	depreciated	depreciate	VERB
ftr-353	2392	42	commercial	commercial	ADJ
ftr-353	2392	43	airplanes	airplane	NOUN
ftr-353	2392	44	used	use	VERB
ftr-353	2392	45	in	in	ADP
ftr-353	2392	46	their	their	PRON
ftr-353	2392	47	leasing	leasing	NOUN
ftr-353	2392	48	operations	operation	NOUN
ftr-353	2392	49	.	.	PUNCT
ftr-353	2393	1	gecc	gecc	NOUN
ftr-353	2393	2	subsidiaries	subsidiary	NOUN
ftr-353	2393	3	put	put	VERB
ftr-353	2393	4	the	the	DET
ftr-353	2393	5	following	follow	VERB
ftr-353	2393	6	assets	asset	NOUN
ftr-353	2393	7	into	into	ADP
ftr-353	2393	8	castle	castle	ADJ
ftr-353	2393	9	harbour	harbour	NOUN
ftr-353	2393	10	:	:	PUNCT
ftr-353	2393	11	$	$	SYM
ftr-353	2393	12	530	530	NUM
ftr-353	2393	13	million	million	NUM
ftr-353	2393	14	worth	worth	NOUN
ftr-353	2393	15	of	of	ADP
ftr-353	2393	16	fullydepreciated	fullydepreciated	ADJ
ftr-353	2393	17	aircraft	aircraft	NOUN
ftr-353	2393	18	,	,	PUNCT
ftr-353	2393	19	subject	subject	ADJ
ftr-353	2393	20	to	to	ADP
ftr-353	2393	21	a	a	DET
ftr-353	2393	22	$	$	SYM
ftr-353	2393	23	258	258	NUM
ftr-353	2393	24	million	million	NUM
ftr-353	2393	25	non	non	ADJ
ftr-353	2393	26	-	-	ADJ
ftr-353	2393	27	recourse	recourse	ADJ
ftr-353	2393	28	debt	debt	NOUN
ftr-353	2393	29	;	;	PUNCT
ftr-353	2393	30	$	$	SYM
ftr-353	2393	31	22	22	NUM
ftr-353	2393	32	million	million	NUM
ftr-353	2393	33	of	of	ADP
ftr-353	2393	34	rents	rent	NOUN
ftr-353	2393	35	receivable	receivable	ADJ
ftr-353	2393	36	;	;	PUNCT
ftr-353	2393	37	$	$	SYM
ftr-353	2393	38	296	296	NUM
ftr-353	2393	39	million	million	NUM
ftr-353	2393	40	of	of	ADP
ftr-353	2393	41	cash	cash	NOUN
ftr-353	2393	42	;	;	PUNCT
ftr-353	2393	43	and	and	CCONJ
ftr-353	2393	44	all	all	DET
ftr-353	2393	45	the	the	DET
ftr-353	2393	46	stock	stock	NOUN
ftr-353	2393	47	of	of	ADP
ftr-353	2393	48	another	another	DET
ftr-353	2393	49	gecc	gecc	NOUN
ftr-353	2393	50	subsidiary	subsidiary	NOUN
ftr-353	2393	51	that	that	PRON
ftr-353	2393	52	had	have	VERB
ftr-353	2393	53	a	a	DET
ftr-353	2393	54	value	value	NOUN
ftr-353	2393	55	of	of	ADP
ftr-353	2393	56	$	$	SYM
ftr-353	2393	57	0	0	NUM
ftr-353	2393	58	.	.	PUNCT
ftr-353	2394	1	two	two	NUM
ftr-353	2394	2	tax	tax	NOUN
ftr-353	2394	3	-	-	PUNCT
ftr-353	2394	4	indifferent	indifferent	ADJ
ftr-353	2394	5	dutch	dutch	ADJ
ftr-353	2394	6	banks	bank	NOUN
ftr-353	2394	7	invested	invest	VERB
ftr-353	2394	8	$	$	SYM
ftr-353	2394	9	117.5	117.5	NUM
ftr-353	2394	10	million	million	NUM
ftr-353	2394	11	in	in	ADP
ftr-353	2394	12	castle	castle	ADJ
ftr-353	2394	13	harbour	harbour	NOUN
ftr-353	2394	14	.	.	PUNCT
ftr-353	2395	1	under	under	ADP
ftr-353	2395	2	the	the	DET
ftr-353	2395	3	llc	llc	PROPN
ftr-353	2395	4	agreement	agreement	NOUN
ftr-353	2395	5	,	,	PUNCT
ftr-353	2395	6	the	the	DET
ftr-353	2395	7	taxindifferent	taxindifferent	NOUN
ftr-353	2395	8	partner	partner	NOUN
ftr-353	2395	9	was	be	AUX
ftr-353	2395	10	allocated	allocate	VERB
ftr-353	2395	11	98	98	NUM
ftr-353	2395	12	percent	percent	NOUN
ftr-353	2395	13	of	of	ADP
ftr-353	2395	14	the	the	DET
ftr-353	2395	15	book	book	NOUN
ftr-353	2395	16	income	income	NOUN
ftr-353	2395	17	and	and	CCONJ
ftr-353	2395	18	98	98	NUM
ftr-353	2395	19	percent	percent	NOUN
ftr-353	2395	20	of	of	ADP
ftr-353	2395	21	the	the	DET
ftr-353	2395	22	tax	tax	NOUN
ftr-353	2395	23	income	income	NOUN
ftr-353	2395	24	.	.	PUNCT
ftr-353	2396	1	•	•	NUM
ftr-353	2396	2	the	the	DET
ftr-353	2396	3	book	book	NOUN
ftr-353	2396	4	income	income	NOUN
ftr-353	2396	5	was	be	AUX
ftr-353	2396	6	net	net	ADJ
ftr-353	2396	7	of	of	ADP
ftr-353	2396	8	depreciation	depreciation	NOUN
ftr-353	2396	9	and	and	CCONJ
ftr-353	2396	10	the	the	DET
ftr-353	2396	11	tax	tax	NOUN
ftr-353	2396	12	income	income	NOUN
ftr-353	2396	13	did	do	AUX
ftr-353	2396	14	not	not	PART
ftr-353	2396	15	take	take	VERB
ftr-353	2396	16	depreciation	depreciation	NOUN
ftr-353	2396	17	into	into	ADP
ftr-353	2396	18	account	account	NOUN
ftr-353	2396	19	(	(	PUNCT
ftr-353	2396	20	because	because	SCONJ
ftr-353	2396	21	the	the	DET
ftr-353	2396	22	airplanes	airplane	NOUN
ftr-353	2396	23	were	be	AUX
ftr-353	2396	24	fully	fully	ADV
ftr-353	2396	25	depreciated	depreciate	VERB
ftr-353	2396	26	for	for	ADP
ftr-353	2396	27	tax	tax	NOUN
ftr-353	2396	28	purposes	purpose	NOUN
ftr-353	2396	29	)	)	PUNCT
ftr-353	2396	30	.	.	PUNCT
ftr-353	2397	1	depreciation	depreciation	NOUN
ftr-353	2397	2	deductions	deduction	NOUN
ftr-353	2397	3	for	for	ADP
ftr-353	2397	4	book	book	NOUN
ftr-353	2397	5	purposes	purpose	NOUN
ftr-353	2397	6	were	be	AUX
ftr-353	2397	7	on	on	ADP
ftr-353	2397	8	the	the	DET
ftr-353	2397	9	order	order	NOUN
ftr-353	2397	10	of	of	ADP
ftr-353	2397	11	60	60	NUM
ftr-353	2397	12	percent	percent	NOUN
ftr-353	2397	13	of	of	ADP
ftr-353	2397	14	the	the	DET
ftr-353	2397	15	rental	rental	ADJ
ftr-353	2397	16	income	income	NOUN
ftr-353	2397	17	for	for	ADP
ftr-353	2397	18	any	any	DET
ftr-353	2397	19	given	give	VERB
ftr-353	2397	20	year	year	NOUN
ftr-353	2397	21	.	.	PUNCT
ftr-353	2398	1	•	•	NUM
ftr-353	2398	2	scheduled	schedule	VERB
ftr-353	2398	3	distributions	distribution	NOUN
ftr-353	2398	4	in	in	ADP
ftr-353	2398	5	excess	excess	NOUN
ftr-353	2398	6	of	of	ADP
ftr-353	2398	7	book	book	NOUN
ftr-353	2398	8	income	income	NOUN
ftr-353	2398	9	would	would	AUX
ftr-353	2398	10	have	have	AUX
ftr-353	2398	11	resulted	result	VERB
ftr-353	2398	12	in	in	ADP
ftr-353	2398	13	the	the	DET
ftr-353	2398	14	liquidation	liquidation	NOUN
ftr-353	2398	15	of	of	ADP
ftr-353	2398	16	the	the	DET
ftr-353	2398	17	investment	investment	NOUN
ftr-353	2398	18	of	of	ADP
ftr-353	2398	19	the	the	DET
ftr-353	2398	20	dutch	dutch	ADJ
ftr-353	2398	21	banks	bank	NOUN
ftr-353	2398	22	in	in	ADP
ftr-353	2398	23	eight	eight	NUM
ftr-353	2398	24	years	year	NOUN
ftr-353	2398	25	,	,	PUNCT
ftr-353	2398	26	with	with	ADP
ftr-353	2398	27	the	the	DET
ftr-353	2398	28	dutch	dutch	ADJ
ftr-353	2398	29	banks	bank	NOUN
ftr-353	2398	30	receiving	receive	VERB
ftr-353	2398	31	a	a	DET
ftr-353	2398	32	return	return	NOUN
ftr-353	2398	33	of	of	ADP
ftr-353	2398	34	approximately	approximately	ADV
ftr-353	2398	35	nine	nine	NUM
ftr-353	2398	36	percent	percent	NOUN
ftr-353	2398	37	,	,	PUNCT
ftr-353	2398	38	with	with	ADP
ftr-353	2398	39	some	some	DET
ftr-353	2398	40	“	"	PUNCT
ftr-353	2398	41	economically	economically	ADV
ftr-353	2398	42	substantial	substantial	ADJ
ftr-353	2398	43	”	"	PUNCT
ftr-353	2398	44	upside	upside	NOUN
ftr-353	2398	45	and	and	CCONJ
ftr-353	2398	46	some	some	DET
ftr-353	2398	47	downside	downside	ADJ
ftr-353	2398	48	risk	risk	NOUN
ftr-353	2398	49	.	.	PUNCT
ftr-353	2399	1	castle	castle	PROPN
ftr-353	2399	2	harbour	harbour	PROPN
ftr-353	2399	3	was	be	AUX
ftr-353	2399	4	terminated	terminate	VERB
ftr-353	2399	5	after	after	ADP
ftr-353	2399	6	five	five	NUM
ftr-353	2399	7	years	year	NOUN
ftr-353	2399	8	because	because	SCONJ
ftr-353	2399	9	of	of	ADP
ftr-353	2399	10	a	a	DET
ftr-353	2399	11	threatened	threaten	VERB
ftr-353	2399	12	change	change	NOUN
ftr-353	2399	13	in	in	ADP
ftr-353	2399	14	u.s	u.s	PROPN
ftr-353	2399	15	.	.	PROPN
ftr-353	2399	16	tax	tax	NOUN
ftr-353	2399	17	law	law	NOUN
ftr-353	2399	18	,	,	PUNCT
ftr-353	2399	19	but	but	CCONJ
ftr-353	2399	20	during	during	ADP
ftr-353	2399	21	that	that	DET
ftr-353	2399	22	period	period	NOUN
ftr-353	2399	23	about	about	ADP
ftr-353	2399	24	$	$	SYM
ftr-353	2399	25	310	310	NUM
ftr-353	2399	26	million	million	NUM
ftr-353	2399	27	of	of	ADP
ftr-353	2399	28	income	income	NOUN
ftr-353	2399	29	was	be	AUX
ftr-353	2399	30	shifted	shift	VERB
ftr-353	2399	31	to	to	ADP
ftr-353	2399	32	the	the	DET
ftr-353	2399	33	dutch	dutch	ADJ
ftr-353	2399	34	banks	bank	NOUN
ftr-353	2399	35	for	for	ADP
ftr-353	2399	36	a	a	DET
ftr-353	2399	37	tax	tax	NOUN
ftr-353	2399	38	saving	saving	NOUN
ftr-353	2399	39	to	to	ADP
ftr-353	2399	40	the	the	DET
ftr-353	2399	41	gecc	gecc	NOUN
ftr-353	2399	42	subsidiaries	subsidiary	NOUN
ftr-353	2399	43	of	of	ADP
ftr-353	2399	44	about	about	ADV
ftr-353	2399	45	$	$	SYM
ftr-353	2399	46	62	62	NUM
ftr-353	2399	47	million	million	NUM
ftr-353	2399	48	.	.	PUNCT
ftr-353	2400	1	195	195	NUM
ftr-353	2400	2	florida	florida	PROPN
ftr-353	2400	3	tax	tax	NOUN
ftr-353	2400	4	review	review	NOUN
ftr-353	2400	5	[	[	X
ftr-353	2400	6	vol	vol	NOUN
ftr-353	2400	7	.	.	PUNCT
ftr-353	2401	1	10	10	NUM
ftr-353	2401	2	:	:	PUNCT
ftr-353	2401	3	si	si	PROPN
ftr-353	2401	4	•	•	NUM
ftr-353	2401	5	the	the	DET
ftr-353	2401	6	court	court	NOUN
ftr-353	2401	7	(	(	PUNCT
ftr-353	2401	8	judge	judge	NOUN
ftr-353	2401	9	underhill	underhill	PROPN
ftr-353	2401	10	)	)	PUNCT
ftr-353	2401	11	held	hold	VERB
ftr-353	2401	12	that	that	DET
ftr-353	2401	13	satisfaction	satisfaction	NOUN
ftr-353	2401	14	of	of	ADP
ftr-353	2401	15	the	the	DET
ftr-353	2401	16	mechanical	mechanical	ADJ
ftr-353	2401	17	rules	rule	NOUN
ftr-353	2401	18	of	of	ADP
ftr-353	2401	19	the	the	DET
ftr-353	2401	20	regulations	regulation	NOUN
ftr-353	2401	21	under	under	ADP
ftr-353	2401	22	§	§	PROPN
ftr-353	2401	23	704(b	704(b	PROPN
ftr-353	2401	24	)	)	PUNCT
ftr-353	2401	25	transcended	transcend	VERB
ftr-353	2401	26	both	both	PRON
ftr-353	2401	27	an	an	DET
ftr-353	2401	28	intent	intent	NOUN
ftr-353	2401	29	to	to	PART
ftr-353	2401	30	avoid	avoid	VERB
ftr-353	2401	31	tax	tax	NOUN
ftr-353	2401	32	and	and	CCONJ
ftr-353	2401	33	the	the	DET
ftr-353	2401	34	avoidance	avoidance	NOUN
ftr-353	2401	35	of	of	ADP
ftr-353	2401	36	significant	significant	ADJ
ftr-353	2401	37	tax	tax	NOUN
ftr-353	2401	38	through	through	ADP
ftr-353	2401	39	agreed	agree	VERB
ftr-353	2401	40	upon	upon	SCONJ
ftr-353	2401	41	partnership	partnership	NOUN
ftr-353	2401	42	allocations	allocation	NOUN
ftr-353	2401	43	.	.	PUNCT
ftr-353	2402	1	in	in	ADP
ftr-353	2402	2	this	this	DET
ftr-353	2402	3	partnership	partnership	NOUN
ftr-353	2402	4	,	,	PUNCT
ftr-353	2402	5	2	2	NUM
ftr-353	2402	6	percent	percent	NOUN
ftr-353	2402	7	of	of	ADP
ftr-353	2402	8	both	both	DET
ftr-353	2402	9	operating	operate	VERB
ftr-353	2402	10	and	and	CCONJ
ftr-353	2402	11	taxable	taxable	ADJ
ftr-353	2402	12	income	income	NOUN
ftr-353	2402	13	was	be	AUX
ftr-353	2402	14	allocated	allocate	VERB
ftr-353	2402	15	to	to	ADP
ftr-353	2402	16	gecc	gecc	NOUN
ftr-353	2402	17	,	,	PUNCT
ftr-353	2402	18	a	a	DET
ftr-353	2402	19	united	united	PROPN
ftr-353	2402	20	states	states	PROPN
ftr-353	2402	21	partner	partner	NOUN
ftr-353	2402	22	,	,	PUNCT
ftr-353	2402	23	and	and	CCONJ
ftr-353	2402	24	98	98	NUM
ftr-353	2402	25	percent	percent	NOUN
ftr-353	2402	26	of	of	ADP
ftr-353	2402	27	both	both	DET
ftr-353	2402	28	book	book	NOUN
ftr-353	2402	29	and	and	CCONJ
ftr-353	2402	30	taxable	taxable	ADJ
ftr-353	2402	31	income	income	NOUN
ftr-353	2402	32	was	be	AUX
ftr-353	2402	33	allocated	allocate	VERB
ftr-353	2402	34	to	to	ADP
ftr-353	2402	35	partners	partner	NOUN
ftr-353	2402	36	who	who	PRON
ftr-353	2402	37	were	be	AUX
ftr-353	2402	38	dutch	dutch	ADJ
ftr-353	2402	39	banks	bank	NOUN
ftr-353	2402	40	.	.	PUNCT
ftr-353	2403	1	the	the	DET
ftr-353	2403	2	dutch	dutch	ADJ
ftr-353	2403	3	banks	bank	NOUN
ftr-353	2403	4	were	be	AUX
ftr-353	2403	5	foreign	foreign	ADJ
ftr-353	2403	6	partners	partner	NOUN
ftr-353	2403	7	who	who	PRON
ftr-353	2403	8	were	be	AUX
ftr-353	2403	9	not	not	PART
ftr-353	2403	10	liable	liable	ADJ
ftr-353	2403	11	for	for	ADP
ftr-353	2403	12	united	united	PROPN
ftr-353	2403	13	states	states	PROPN
ftr-353	2403	14	taxes	taxis	NOUN
ftr-353	2403	15	and	and	CCONJ
ftr-353	2403	16	thus	thus	ADV
ftr-353	2403	17	were	be	AUX
ftr-353	2403	18	indifferent	indifferent	ADJ
ftr-353	2403	19	to	to	ADP
ftr-353	2403	20	the	the	DET
ftr-353	2403	21	u.s	u.s	PROPN
ftr-353	2403	22	.	.	PROPN
ftr-353	2403	23	tax	tax	NOUN
ftr-353	2403	24	consequences	consequence	NOUN
ftr-353	2403	25	of	of	ADP
ftr-353	2403	26	their	their	PRON
ftr-353	2403	27	participation	participation	NOUN
ftr-353	2403	28	in	in	ADP
ftr-353	2403	29	the	the	DET
ftr-353	2403	30	partnership	partnership	NOUN
ftr-353	2403	31	.	.	PUNCT
ftr-353	2404	1	because	because	SCONJ
ftr-353	2404	2	the	the	DET
ftr-353	2404	3	partnership	partnership	NOUN
ftr-353	2404	4	had	have	VERB
ftr-353	2404	5	very	very	ADV
ftr-353	2404	6	large	large	ADJ
ftr-353	2404	7	book	book	NOUN
ftr-353	2404	8	depreciation	depreciation	NOUN
ftr-353	2404	9	deductions	deduction	NOUN
ftr-353	2404	10	and	and	CCONJ
ftr-353	2404	11	no	no	DET
ftr-353	2404	12	tax	tax	NOUN
ftr-353	2404	13	depreciation	depreciation	NOUN
ftr-353	2404	14	,	,	PUNCT
ftr-353	2404	15	most	most	ADJ
ftr-353	2404	16	of	of	ADP
ftr-353	2404	17	the	the	DET
ftr-353	2404	18	partnership	partnership	NOUN
ftr-353	2404	19	’s	’s	PART
ftr-353	2404	20	taxable	taxable	ADJ
ftr-353	2404	21	operating	operating	NOUN
ftr-353	2404	22	income	income	NOUN
ftr-353	2404	23	,	,	PUNCT
ftr-353	2404	24	which	which	PRON
ftr-353	2404	25	was	be	AUX
ftr-353	2404	26	substantially	substantially	ADV
ftr-353	2404	27	in	in	ADP
ftr-353	2404	28	excess	excess	NOUN
ftr-353	2404	29	of	of	ADP
ftr-353	2404	30	book	book	NOUN
ftr-353	2404	31	taxable	taxable	ADJ
ftr-353	2404	32	income	income	NOUN
ftr-353	2404	33	,	,	PUNCT
ftr-353	2404	34	was	be	AUX
ftr-353	2404	35	allocated	allocate	VERB
ftr-353	2404	36	to	to	ADP
ftr-353	2404	37	the	the	DET
ftr-353	2404	38	tax	tax	NOUN
ftr-353	2404	39	-	-	PUNCT
ftr-353	2404	40	indifferent	indifferent	ADJ
ftr-353	2404	41	foreign	foreign	ADJ
ftr-353	2404	42	partners	partner	NOUN
ftr-353	2404	43	,	,	PUNCT
ftr-353	2404	44	even	even	ADV
ftr-353	2404	45	though	though	SCONJ
ftr-353	2404	46	a	a	DET
ftr-353	2404	47	large	large	ADJ
ftr-353	2404	48	portion	portion	NOUN
ftr-353	2404	49	of	of	ADP
ftr-353	2404	50	the	the	DET
ftr-353	2404	51	cash	cash	NOUN
ftr-353	2404	52	receipts	receipt	NOUN
ftr-353	2404	53	reflected	reflect	VERB
ftr-353	2404	54	in	in	ADP
ftr-353	2404	55	that	that	DET
ftr-353	2404	56	income	income	NOUN
ftr-353	2404	57	was	be	AUX
ftr-353	2404	58	devoted	devote	VERB
ftr-353	2404	59	to	to	ADP
ftr-353	2404	60	repaying	repay	VERB
ftr-353	2404	61	the	the	DET
ftr-353	2404	62	principal	principal	NOUN
ftr-353	2404	63	of	of	ADP
ftr-353	2404	64	loans	loan	NOUN
ftr-353	2404	65	secured	secure	VERB
ftr-353	2404	66	by	by	ADP
ftr-353	2404	67	property	property	NOUN
ftr-353	2404	68	that	that	PRON
ftr-353	2404	69	gecc	gecc	NOUN
ftr-353	2404	70	had	have	AUX
ftr-353	2404	71	contributed	contribute	VERB
ftr-353	2404	72	to	to	ADP
ftr-353	2404	73	the	the	DET
ftr-353	2404	74	partnership	partnership	NOUN
ftr-353	2404	75	.	.	PUNCT
ftr-353	2405	1	the	the	DET
ftr-353	2405	2	overall	overall	ADJ
ftr-353	2405	3	partnership	partnership	NOUN
ftr-353	2405	4	transaction	transaction	NOUN
ftr-353	2405	5	saved	save	VERB
ftr-353	2405	6	gecc	gecc	NOUN
ftr-353	2405	7	approximately	approximately	ADV
ftr-353	2405	8	$	$	SYM
ftr-353	2405	9	62	62	NUM
ftr-353	2405	10	million	million	NUM
ftr-353	2405	11	in	in	ADP
ftr-353	2405	12	income	income	NOUN
ftr-353	2405	13	taxes	taxis	NOUN
ftr-353	2405	14	,	,	PUNCT
ftr-353	2405	15	and	and	CCONJ
ftr-353	2405	16	the	the	DET
ftr-353	2405	17	court	court	NOUN
ftr-353	2405	18	found	find	VERB
ftr-353	2405	19	that	that	SCONJ
ftr-353	2405	20	“	"	PUNCT
ftr-353	2405	21	it	it	PRON
ftr-353	2405	22	appears	appear	VERB
ftr-353	2405	23	likely	likely	ADJ
ftr-353	2405	24	that	that	SCONJ
ftr-353	2405	25	one	one	NUM
ftr-353	2405	26	of	of	ADP
ftr-353	2405	27	gecc	gecc	NOUN
ftr-353	2405	28	’s	’s	PART
ftr-353	2405	29	principal	principal	ADJ
ftr-353	2405	30	motivations	motivation	NOUN
ftr-353	2405	31	in	in	ADP
ftr-353	2405	32	entering	enter	VERB
ftr-353	2405	33	into	into	ADP
ftr-353	2405	34	this	this	DET
ftr-353	2405	35	transaction	transaction	NOUN
ftr-353	2405	36	–	–	PUNCT
ftr-353	2405	37	though	though	SCONJ
ftr-353	2405	38	certainly	certainly	ADV
ftr-353	2405	39	not	not	PART
ftr-353	2405	40	its	its	PRON
ftr-353	2405	41	only	only	ADJ
ftr-353	2405	42	motivation	motivation	NOUN
ftr-353	2405	43	–	–	PUNCT
ftr-353	2405	44	was	be	AUX
ftr-353	2405	45	to	to	PART
ftr-353	2405	46	avoid	avoid	VERB
ftr-353	2405	47	that	that	DET
ftr-353	2405	48	substantial	substantial	ADJ
ftr-353	2405	49	tax	tax	NOUN
ftr-353	2405	50	burden	burden	NOUN
ftr-353	2405	51	.	.	PUNCT
ftr-353	2405	52	”	"	PUNCT
ftr-353	2406	1	the	the	DET
ftr-353	2406	2	court	court	NOUN
ftr-353	2406	3	understood	understand	VERB
ftr-353	2406	4	the	the	DET
ftr-353	2406	5	effects	effect	NOUN
ftr-353	2406	6	of	of	ADP
ftr-353	2406	7	the	the	DET
ftr-353	2406	8	allocations	allocation	NOUN
ftr-353	2406	9	and	and	CCONJ
ftr-353	2406	10	concluded	conclude	VERB
ftr-353	2406	11	that	that	SCONJ
ftr-353	2406	12	“	"	PUNCT
ftr-353	2406	13	by	by	ADP
ftr-353	2406	14	allocating	allocate	VERB
ftr-353	2406	15	98	98	NUM
ftr-353	2406	16	%	%	NOUN
ftr-353	2406	17	of	of	ADP
ftr-353	2406	18	the	the	DET
ftr-353	2406	19	income	income	NOUN
ftr-353	2406	20	from	from	ADP
ftr-353	2406	21	fully	fully	ADV
ftr-353	2406	22	tax	tax	NOUN
ftr-353	2406	23	-	-	PUNCT
ftr-353	2406	24	depreciated	depreciate	VERB
ftr-353	2406	25	aircraft	aircraft	NOUN
ftr-353	2406	26	to	to	ADP
ftr-353	2406	27	the	the	DET
ftr-353	2406	28	dutch	dutch	ADJ
ftr-353	2406	29	banks	bank	NOUN
ftr-353	2406	30	,	,	PUNCT
ftr-353	2406	31	”	"	PUNCT
ftr-353	2406	32	gecc	gecc	NOUN
ftr-353	2406	33	avoided	avoid	VERB
ftr-353	2406	34	an	an	DET
ftr-353	2406	35	enormous	enormous	ADJ
ftr-353	2406	36	tax	tax	NOUN
ftr-353	2406	37	burden	burden	NOUN
ftr-353	2406	38	,	,	PUNCT
ftr-353	2406	39	while	while	SCONJ
ftr-353	2406	40	shifting	shift	VERB
ftr-353	2406	41	very	very	ADV
ftr-353	2406	42	little	little	ADJ
ftr-353	2406	43	book	book	NOUN
ftr-353	2406	44	income	income	NOUN
ftr-353	2406	45	.	.	PUNCT
ftr-353	2407	1	put	put	VERB
ftr-353	2407	2	another	another	DET
ftr-353	2407	3	way	way	NOUN
ftr-353	2407	4	,	,	PUNCT
ftr-353	2407	5	by	by	ADP
ftr-353	2407	6	allocating	allocate	VERB
ftr-353	2407	7	income	income	NOUN
ftr-353	2407	8	less	less	ADJ
ftr-353	2407	9	depreciation	depreciation	NOUN
ftr-353	2407	10	to	to	ADP
ftr-353	2407	11	tax	tax	NOUN
ftr-353	2407	12	-	-	PUNCT
ftr-353	2407	13	neutral	neutral	ADJ
ftr-353	2407	14	parties	party	NOUN
ftr-353	2407	15	,	,	PUNCT
ftr-353	2407	16	gecc	gecc	NOUN
ftr-353	2407	17	was	be	AUX
ftr-353	2407	18	able	able	ADJ
ftr-353	2407	19	to	to	PART
ftr-353	2407	20	“	"	PUNCT
ftr-353	2407	21	re	re	VERB
ftr-353	2407	22	-	-	NOUN
ftr-353	2407	23	depreciate	depreciate	ADJ
ftr-353	2407	24	”	"	PUNCT
ftr-353	2407	25	the	the	DET
ftr-353	2407	26	assets	asset	NOUN
ftr-353	2407	27	for	for	ADP
ftr-353	2407	28	tax	tax	NOUN
ftr-353	2407	29	purposes	purpose	NOUN
ftr-353	2407	30	.	.	PUNCT
ftr-353	2408	1	the	the	DET
ftr-353	2408	2	tax	tax	NOUN
ftr-353	2408	3	-	-	PUNCT
ftr-353	2408	4	neutrals	neutral	NOUN
ftr-353	2408	5	absorbed	absorb	VERB
ftr-353	2408	6	the	the	DET
ftr-353	2408	7	tax	tax	NOUN
ftr-353	2408	8	consequences	consequence	NOUN
ftr-353	2408	9	of	of	ADP
ftr-353	2408	10	all	all	DET
ftr-353	2408	11	the	the	DET
ftr-353	2408	12	income	income	NOUN
ftr-353	2408	13	allocated	allocate	VERB
ftr-353	2408	14	to	to	ADP
ftr-353	2408	15	them	they	PRON
ftr-353	2408	16	,	,	PUNCT
ftr-353	2408	17	but	but	CCONJ
ftr-353	2408	18	actually	actually	ADV
ftr-353	2408	19	received	receive	VERB
ftr-353	2408	20	only	only	ADV
ftr-353	2408	21	the	the	DET
ftr-353	2408	22	income	income	NOUN
ftr-353	2408	23	in	in	ADP
ftr-353	2408	24	excess	excess	NOUN
ftr-353	2408	25	of	of	ADP
ftr-353	2408	26	book	book	NOUN
ftr-353	2408	27	depreciation	depreciation	NOUN
ftr-353	2408	28	.	.	PUNCT
ftr-353	2408	29	”	"	PUNCT
ftr-353	2409	1	nevertheless	nevertheless	ADV
ftr-353	2409	2	,	,	PUNCT
ftr-353	2409	3	the	the	DET
ftr-353	2409	4	court	court	NOUN
ftr-353	2409	5	upheld	uphold	VERB
ftr-353	2409	6	the	the	DET
ftr-353	2409	7	allocations	allocation	NOUN
ftr-353	2409	8	.	.	PUNCT
ftr-353	2410	1	“	"	PUNCT
ftr-353	2410	2	the	the	DET
ftr-353	2410	3	tax	tax	NOUN
ftr-353	2410	4	benefits	benefit	NOUN
ftr-353	2410	5	of	of	ADP
ftr-353	2410	6	the	the	DET
ftr-353	2410	7	…	…	PUNCT
ftr-353	2410	8	transaction	transaction	NOUN
ftr-353	2410	9	were	be	AUX
ftr-353	2410	10	the	the	DET
ftr-353	2410	11	result	result	NOUN
ftr-353	2410	12	of	of	ADP
ftr-353	2410	13	the	the	DET
ftr-353	2410	14	allocation	allocation	NOUN
ftr-353	2410	15	of	of	ADP
ftr-353	2410	16	large	large	ADJ
ftr-353	2410	17	amounts	amount	NOUN
ftr-353	2410	18	of	of	ADP
ftr-353	2410	19	book	book	NOUN
ftr-353	2410	20	income	income	NOUN
ftr-353	2410	21	to	to	ADP
ftr-353	2410	22	a	a	DET
ftr-353	2410	23	tax	tax	NOUN
ftr-353	2410	24	-	-	PUNCT
ftr-353	2410	25	neutral	neutral	ADJ
ftr-353	2410	26	entity	entity	NOUN
ftr-353	2410	27	,	,	PUNCT
ftr-353	2410	28	offset	offset	VERB
ftr-353	2410	29	by	by	ADP
ftr-353	2410	30	a	a	DET
ftr-353	2410	31	large	large	ADJ
ftr-353	2410	32	depreciation	depreciation	NOUN
ftr-353	2410	33	expense	expense	NOUN
ftr-353	2410	34	,	,	PUNCT
ftr-353	2410	35	with	with	ADP
ftr-353	2410	36	a	a	DET
ftr-353	2410	37	corresponding	corresponding	ADJ
ftr-353	2410	38	allocation	allocation	NOUN
ftr-353	2410	39	of	of	ADP
ftr-353	2410	40	a	a	DET
ftr-353	2410	41	large	large	ADJ
ftr-353	2410	42	amount	amount	NOUN
ftr-353	2410	43	of	of	ADP
ftr-353	2410	44	taxable	taxable	ADJ
ftr-353	2410	45	income	income	NOUN
ftr-353	2410	46	,	,	PUNCT
ftr-353	2410	47	but	but	CCONJ
ftr-353	2410	48	no	no	DET
ftr-353	2410	49	corresponding	correspond	VERB
ftr-353	2410	50	allocation	allocation	NOUN
ftr-353	2410	51	of	of	ADP
ftr-353	2410	52	depreciation	depreciation	NOUN
ftr-353	2410	53	deductions	deduction	NOUN
ftr-353	2410	54	.	.	PUNCT
ftr-353	2411	1	this	this	PRON
ftr-353	2411	2	resulted	result	VERB
ftr-353	2411	3	in	in	ADP
ftr-353	2411	4	an	an	DET
ftr-353	2411	5	enormous	enormous	ADJ
ftr-353	2411	6	tax	tax	NOUN
ftr-353	2411	7	savings	saving	NOUN
ftr-353	2411	8	,	,	PUNCT
ftr-353	2411	9	but	but	CCONJ
ftr-353	2411	10	the	the	DET
ftr-353	2411	11	simple	simple	ADJ
ftr-353	2411	12	allocation	allocation	NOUN
ftr-353	2411	13	of	of	ADP
ftr-353	2411	14	a	a	DET
ftr-353	2411	15	large	large	ADJ
ftr-353	2411	16	percentage	percentage	NOUN
ftr-353	2411	17	of	of	ADP
ftr-353	2411	18	income	income	NOUN
ftr-353	2411	19	violates	violate	VERB
ftr-353	2411	20	no	no	DET
ftr-353	2411	21	rule	rule	NOUN
ftr-353	2411	22	.	.	PUNCT
ftr-353	2412	1	the	the	DET
ftr-353	2412	2	government	government	NOUN
ftr-353	2412	3	does	do	VERB
ftr-353	2412	4	not	not	PART
ftr-353	2412	5	–	–	PUNCT
ftr-353	2412	6	and	and	CCONJ
ftr-353	2412	7	can	can	AUX
ftr-353	2412	8	not	not	PART
ftr-353	2412	9	–	–	PUNCT
ftr-353	2412	10	dispute	dispute	VERB
ftr-353	2412	11	that	that	SCONJ
ftr-353	2412	12	partners	partner	NOUN
ftr-353	2412	13	may	may	AUX
ftr-353	2412	14	allocate	allocate	VERB
ftr-353	2412	15	their	their	PRON
ftr-353	2412	16	partnership	partnership	NOUN
ftr-353	2412	17	’s	’s	PART
ftr-353	2412	18	income	income	NOUN
ftr-353	2412	19	as	as	SCONJ
ftr-353	2412	20	they	they	PRON
ftr-353	2412	21	choose	choose	VERB
ftr-353	2412	22	.	.	PUNCT
ftr-353	2413	1	neither	neither	CCONJ
ftr-353	2413	2	does	do	AUX
ftr-353	2413	3	the	the	DET
ftr-353	2413	4	government	government	NOUN
ftr-353	2413	5	dispute	dispute	VERB
ftr-353	2413	6	that	that	SCONJ
ftr-353	2413	7	the	the	DET
ftr-353	2413	8	taxable	taxable	ADJ
ftr-353	2413	9	income	income	NOUN
ftr-353	2413	10	allocated	allocate	VERB
ftr-353	2413	11	to	to	ADP
ftr-353	2413	12	the	the	DET
ftr-353	2413	13	dutch	dutch	ADJ
ftr-353	2413	14	banks	bank	NOUN
ftr-353	2413	15	could	could	AUX
ftr-353	2413	16	not	not	PART
ftr-353	2413	17	be	be	AUX
ftr-353	2413	18	offset	offset	VERB
ftr-353	2413	19	by	by	ADP
ftr-353	2413	20	the	the	DET
ftr-353	2413	21	allocation	allocation	NOUN
ftr-353	2413	22	of	of	ADP
ftr-353	2413	23	non	non	ADJ
ftr-353	2413	24	-	-	ADJ
ftr-353	2413	25	existent	existent	ADJ
ftr-353	2413	26	depreciation	depreciation	NOUN
ftr-353	2413	27	deductions	deduction	NOUN
ftr-353	2413	28	to	to	ADP
ftr-353	2413	29	the	the	DET
ftr-353	2413	30	banks	bank	NOUN
ftr-353	2413	31	.	.	PUNCT
ftr-353	2414	1	and	and	CCONJ
ftr-353	2414	2	…	…	PUNCT
ftr-353	2414	3	the	the	DET
ftr-353	2414	4	bare	bare	ADJ
ftr-353	2414	5	allocation	allocation	NOUN
ftr-353	2414	6	of	of	ADP
ftr-353	2414	7	a	a	DET
ftr-353	2414	8	large	large	ADJ
ftr-353	2414	9	interest	interest	NOUN
ftr-353	2414	10	in	in	ADP
ftr-353	2414	11	income	income	NOUN
ftr-353	2414	12	does	do	AUX
ftr-353	2414	13	not	not	PART
ftr-353	2414	14	violate	violate	VERB
ftr-353	2414	15	the	the	DET
ftr-353	2414	16	overall	overall	ADJ
ftr-353	2414	17	tax	tax	NOUN
ftr-353	2414	18	effect	effect	NOUN
ftr-353	2414	19	rule	rule	NOUN
ftr-353	2414	20	.	.	PUNCT
ftr-353	2414	21	”	"	PUNCT
ftr-353	2415	1	•	•	NUM
ftr-353	2415	2	judge	judge	NOUN
ftr-353	2415	3	underhill	underhill	PROPN
ftr-353	2415	4	concluded	conclude	VERB
ftr-353	2415	5	:	:	PUNCT
ftr-353	2415	6	the	the	DET
ftr-353	2415	7	government	government	NOUN
ftr-353	2415	8	is	be	AUX
ftr-353	2415	9	understandably	understandably	ADV
ftr-353	2415	10	concerned	concerned	ADJ
ftr-353	2415	11	that	that	SCONJ
ftr-353	2415	12	the	the	DET
ftr-353	2415	13	castle	castle	PROPN
ftr-353	2415	14	harbour	harbour	PROPN
ftr-353	2415	15	transaction	transaction	NOUN
ftr-353	2415	16	deprived	deprive	VERB
ftr-353	2415	17	the	the	DET
ftr-353	2415	18	public	public	ADJ
ftr-353	2415	19	fisc	fisc	NOUN
ftr-353	2415	20	of	of	ADP
ftr-353	2415	21	some	some	DET
ftr-353	2415	22	$	$	SYM
ftr-353	2415	23	62	62	NUM
ftr-353	2415	24	million	million	NUM
ftr-353	2415	25	in	in	ADP
ftr-353	2415	26	tax	tax	NOUN
ftr-353	2415	27	revenue	revenue	NOUN
ftr-353	2415	28	.	.	PUNCT
ftr-353	2416	1	moreover	moreover	ADV
ftr-353	2416	2	,	,	PUNCT
ftr-353	2416	3	it	it	PRON
ftr-353	2416	4	appears	appear	VERB
ftr-353	2416	5	likely	likely	ADJ
ftr-353	2416	6	that	that	SCONJ
ftr-353	2416	7	one	one	NUM
ftr-353	2416	8	of	of	ADP
ftr-353	2416	9	gecc	gecc	NOUN
ftr-353	2416	10	’s	’s	PART
ftr-353	2416	11	principal	principal	ADJ
ftr-353	2416	12	motivations	motivation	NOUN
ftr-353	2416	13	in	in	ADP
ftr-353	2416	14	entering	enter	VERB
ftr-353	2416	15	into	into	ADP
ftr-353	2416	16	this	this	DET
ftr-353	2416	17	transaction	transaction	NOUN
ftr-353	2416	18	though	though	SCONJ
ftr-353	2416	19	certainly	certainly	ADV
ftr-353	2416	20	not	not	PART
ftr-353	2416	21	its	its	PRON
ftr-353	2416	22	only	only	ADJ
ftr-353	2416	23	motivation	motivation	NOUN
ftr-353	2416	24	was	be	AUX
ftr-353	2416	25	2010	2010	NUM
ftr-353	2416	26	]	]	PUNCT
ftr-353	2416	27	recent	recent	ADJ
ftr-353	2416	28	developments	development	NOUN
ftr-353	2416	29	in	in	ADP
ftr-353	2416	30	federal	federal	ADJ
ftr-353	2416	31	income	income	NOUN
ftr-353	2416	32	taxation	taxation	NOUN
ftr-353	2416	33	196	196	NUM
ftr-353	2416	34	to	to	PART
ftr-353	2416	35	avoid	avoid	VERB
ftr-353	2416	36	that	that	DET
ftr-353	2416	37	substantial	substantial	ADJ
ftr-353	2416	38	tax	tax	NOUN
ftr-353	2416	39	burden	burden	NOUN
ftr-353	2416	40	.	.	PUNCT
ftr-353	2417	1	nevertheless	nevertheless	ADV
ftr-353	2417	2	,	,	PUNCT
ftr-353	2417	3	the	the	DET
ftr-353	2417	4	castle	castle	PROPN
ftr-353	2417	5	harbour	harbour	PROPN
ftr-353	2417	6	transaction	transaction	NOUN
ftr-353	2417	7	was	be	AUX
ftr-353	2417	8	an	an	DET
ftr-353	2417	9	economically	economically	ADV
ftr-353	2417	10	real	real	ADJ
ftr-353	2417	11	transaction	transaction	NOUN
ftr-353	2417	12	,	,	PUNCT
ftr-353	2417	13	undertaken	undertake	VERB
ftr-353	2417	14	,	,	PUNCT
ftr-353	2417	15	at	at	ADP
ftr-353	2417	16	least	least	ADJ
ftr-353	2417	17	in	in	ADP
ftr-353	2417	18	part	part	NOUN
ftr-353	2417	19	,	,	PUNCT
ftr-353	2417	20	for	for	ADP
ftr-353	2417	21	a	a	DET
ftr-353	2417	22	non	non	ADJ
ftr-353	2417	23	-	-	ADJ
ftr-353	2417	24	tax	tax	ADJ
ftr-353	2417	25	business	business	NOUN
ftr-353	2417	26	purpose	purpose	NOUN
ftr-353	2417	27	;	;	PUNCT
ftr-353	2417	28	the	the	DET
ftr-353	2417	29	transaction	transaction	NOUN
ftr-353	2417	30	resulted	result	VERB
ftr-353	2417	31	in	in	ADP
ftr-353	2417	32	the	the	DET
ftr-353	2417	33	creation	creation	NOUN
ftr-353	2417	34	of	of	ADP
ftr-353	2417	35	a	a	DET
ftr-353	2417	36	true	true	ADJ
ftr-353	2417	37	partnership	partnership	NOUN
ftr-353	2417	38	with	with	ADP
ftr-353	2417	39	all	all	DET
ftr-353	2417	40	participants	participant	NOUN
ftr-353	2417	41	holding	hold	VERB
ftr-353	2417	42	valid	valid	ADJ
ftr-353	2417	43	partnership	partnership	NOUN
ftr-353	2417	44	interests	interest	NOUN
ftr-353	2417	45	;	;	PUNCT
ftr-353	2417	46	and	and	CCONJ
ftr-353	2417	47	the	the	DET
ftr-353	2417	48	income	income	NOUN
ftr-353	2417	49	was	be	AUX
ftr-353	2417	50	allocated	allocate	VERB
ftr-353	2417	51	among	among	ADP
ftr-353	2417	52	the	the	DET
ftr-353	2417	53	partners	partner	NOUN
ftr-353	2417	54	in	in	ADP
ftr-353	2417	55	accordance	accordance	NOUN
ftr-353	2417	56	with	with	ADP
ftr-353	2417	57	the	the	DET
ftr-353	2417	58	internal	internal	ADJ
ftr-353	2417	59	revenue	revenue	NOUN
ftr-353	2417	60	code	code	PROPN
ftr-353	2417	61	and	and	CCONJ
ftr-353	2417	62	treasury	treasury	PROPN
ftr-353	2417	63	regulations	regulation	NOUN
ftr-353	2417	64	.	.	PUNCT
ftr-353	2418	1	in	in	ADP
ftr-353	2418	2	short	short	ADJ
ftr-353	2418	3	,	,	PUNCT
ftr-353	2418	4	the	the	DET
ftr-353	2418	5	transaction	transaction	NOUN
ftr-353	2418	6	,	,	PUNCT
ftr-353	2418	7	though	though	SCONJ
ftr-353	2418	8	it	it	PRON
ftr-353	2418	9	sheltered	shelter	VERB
ftr-353	2418	10	a	a	DET
ftr-353	2418	11	great	great	ADJ
ftr-353	2418	12	deal	deal	NOUN
ftr-353	2418	13	of	of	ADP
ftr-353	2418	14	income	income	NOUN
ftr-353	2418	15	from	from	ADP
ftr-353	2418	16	taxes	taxis	NOUN
ftr-353	2418	17	,	,	PUNCT
ftr-353	2418	18	was	be	AUX
ftr-353	2418	19	legally	legally	ADV
ftr-353	2418	20	permissible	permissible	ADJ
ftr-353	2418	21	.	.	PUNCT
ftr-353	2419	1	under	under	ADP
ftr-353	2419	2	such	such	ADJ
ftr-353	2419	3	circumstances	circumstance	NOUN
ftr-353	2419	4	,	,	PUNCT
ftr-353	2419	5	the	the	DET
ftr-353	2419	6	i.r.s	i.r.	NOUN
ftr-353	2419	7	.	.	PUNCT
ftr-353	2420	1	should	should	AUX
ftr-353	2420	2	address	address	VERB
ftr-353	2420	3	its	its	PRON
ftr-353	2420	4	concerns	concern	NOUN
ftr-353	2420	5	to	to	ADP
ftr-353	2420	6	those	those	PRON
ftr-353	2420	7	who	who	PRON
ftr-353	2420	8	write	write	VERB
ftr-353	2420	9	the	the	DET
ftr-353	2420	10	tax	tax	NOUN
ftr-353	2420	11	laws	law	NOUN
ftr-353	2420	12	.	.	PUNCT
ftr-353	2421	1	•	•	NUM
ftr-353	2421	2	query	query	NOUN
ftr-353	2421	3	whether	whether	SCONJ
ftr-353	2421	4	§	§	PROPN
ftr-353	2421	5	704(b	704(b	PROPN
ftr-353	2421	6	)	)	PUNCT
ftr-353	2421	7	was	be	AUX
ftr-353	2421	8	properly	properly	ADV
ftr-353	2421	9	applied	apply	VERB
ftr-353	2421	10	to	to	ADP
ftr-353	2421	11	this	this	DET
ftr-353	2421	12	transaction	transaction	NOUN
ftr-353	2421	13	?	?	PUNCT
ftr-353	2422	1	•	•	NOUN
ftr-353	2422	2	this	this	PRON
ftr-353	2422	3	appears	appear	VERB
ftr-353	2422	4	to	to	PART
ftr-353	2422	5	be	be	AUX
ftr-353	2422	6	a	a	DET
ftr-353	2422	7	lease	lease	NOUN
ftr-353	2422	8	-	-	PUNCT
ftr-353	2422	9	stripping	strip	VERB
ftr-353	2422	10	transaction	transaction	NOUN
ftr-353	2422	11	in	in	ADP
ftr-353	2422	12	which	which	PRON
ftr-353	2422	13	the	the	DET
ftr-353	2422	14	income	income	NOUN
ftr-353	2422	15	from	from	ADP
ftr-353	2422	16	the	the	DET
ftr-353	2422	17	lease	lease	NOUN
ftr-353	2422	18	was	be	AUX
ftr-353	2422	19	assigned	assign	VERB
ftr-353	2422	20	to	to	ADP
ftr-353	2422	21	foreign	foreign	ADJ
ftr-353	2422	22	entities	entity	NOUN
ftr-353	2422	23	while	while	SCONJ
ftr-353	2422	24	the	the	DET
ftr-353	2422	25	benefits	benefit	NOUN
ftr-353	2422	26	of	of	ADP
ftr-353	2422	27	ownership	ownership	NOUN
ftr-353	2422	28	were	be	AUX
ftr-353	2422	29	left	leave	VERB
ftr-353	2422	30	with	with	ADP
ftr-353	2422	31	a	a	DET
ftr-353	2422	32	domestic	domestic	ADJ
ftr-353	2422	33	entity	entity	NOUN
ftr-353	2422	34	.	.	PUNCT
ftr-353	2423	1	(	(	PUNCT
ftr-353	2423	2	b	b	X
ftr-353	2423	3	)	)	PUNCT
ftr-353	2423	4	castle	castle	PROPN
ftr-353	2423	5	harbour	harbour	PROPN
ftr-353	2423	6	ii	ii	PROPN
ftr-353	2423	7	:	:	PUNCT
ftr-353	2423	8	second	second	ADJ
ftr-353	2423	9	circuit	circuit	NOUN
ftr-353	2423	10	reverses	reverse	VERB
ftr-353	2423	11	.	.	PUNCT
ftr-353	2424	1	459	459	NUM
ftr-353	2424	2	f.3d	f.3d	NUM
ftr-353	2424	3	220	220	NUM
ftr-353	2424	4	(	(	PUNCT
ftr-353	2424	5	2d	2d	NUM
ftr-353	2424	6	cir	cir	NOUN
ftr-353	2424	7	.	.	PUNCT
ftr-353	2424	8	8/3/06	8/3/06	NUM
ftr-353	2424	9	)	)	PUNCT
ftr-353	2424	10	.	.	PUNCT
ftr-353	2425	1	the	the	DET
ftr-353	2425	2	second	second	ADJ
ftr-353	2425	3	circuit	circuit	NOUN
ftr-353	2425	4	,	,	PUNCT
ftr-353	2425	5	in	in	ADP
ftr-353	2425	6	an	an	DET
ftr-353	2425	7	opinion	opinion	NOUN
ftr-353	2425	8	by	by	ADP
ftr-353	2425	9	judge	judge	NOUN
ftr-353	2425	10	leval	leval	PROPN
ftr-353	2425	11	,	,	PUNCT
ftr-353	2425	12	held	hold	VERB
ftr-353	2425	13	that	that	SCONJ
ftr-353	2425	14	the	the	DET
ftr-353	2425	15	dutch	dutch	ADJ
ftr-353	2425	16	banks	bank	NOUN
ftr-353	2425	17	were	be	AUX
ftr-353	2425	18	not	not	PART
ftr-353	2425	19	partners	partner	NOUN
ftr-353	2425	20	because	because	SCONJ
ftr-353	2425	21	their	their	PRON
ftr-353	2425	22	risks	risk	NOUN
ftr-353	2425	23	and	and	CCONJ
ftr-353	2425	24	rewards	reward	NOUN
ftr-353	2425	25	were	be	AUX
ftr-353	2425	26	closer	close	ADJ
ftr-353	2425	27	to	to	ADP
ftr-353	2425	28	those	those	PRON
ftr-353	2425	29	of	of	ADP
ftr-353	2425	30	creditors	creditor	NOUN
ftr-353	2425	31	than	than	ADP
ftr-353	2425	32	partners	partner	NOUN
ftr-353	2425	33	.	.	PUNCT
ftr-353	2426	1	he	he	PRON
ftr-353	2426	2	used	use	VERB
ftr-353	2426	3	the	the	DET
ftr-353	2426	4	facts	fact	NOUN
ftr-353	2426	5	-	-	PUNCT
ftr-353	2426	6	and	and	CCONJ
ftr-353	2426	7	-	-	PUNCT
ftr-353	2426	8	circumstances	circumstance	NOUN
ftr-353	2426	9	test	test	NOUN
ftr-353	2426	10	of	of	ADP
ftr-353	2426	11	commissioner	commissioner	PROPN
ftr-353	2426	12	v.	v.	PROPN
ftr-353	2426	13	culbertson	culbertson	PROPN
ftr-353	2426	14	,	,	PUNCT
ftr-353	2426	15	337	337	NUM
ftr-353	2426	16	u.s	u.s	PROPN
ftr-353	2426	17	.	.	PROPN
ftr-353	2426	18	733	733	NUM
ftr-353	2426	19	(	(	PUNCT
ftr-353	2426	20	1949	1949	NUM
ftr-353	2426	21	)	)	PUNCT
ftr-353	2426	22	,	,	PUNCT
ftr-353	2426	23	to	to	PART
ftr-353	2426	24	determine	determine	VERB
ftr-353	2426	25	whether	whether	SCONJ
ftr-353	2426	26	the	the	DET
ftr-353	2426	27	banks	bank	NOUN
ftr-353	2426	28	’	’	PART
ftr-353	2426	29	interest	interest	NOUN
ftr-353	2426	30	was	be	AUX
ftr-353	2426	31	more	more	ADJ
ftr-353	2426	32	in	in	ADP
ftr-353	2426	33	the	the	DET
ftr-353	2426	34	nature	nature	NOUN
ftr-353	2426	35	of	of	ADP
ftr-353	2426	36	debt	debt	NOUN
ftr-353	2426	37	or	or	CCONJ
ftr-353	2426	38	equity	equity	NOUN
ftr-353	2426	39	,	,	PUNCT
ftr-353	2426	40	and	and	CCONJ
ftr-353	2426	41	found	find	VERB
ftr-353	2426	42	that	that	SCONJ
ftr-353	2426	43	their	their	PRON
ftr-353	2426	44	interest	interest	NOUN
ftr-353	2426	45	was	be	AUX
ftr-353	2426	46	overwhelmingly	overwhelmingly	ADV
ftr-353	2426	47	in	in	ADP
ftr-353	2426	48	the	the	DET
ftr-353	2426	49	nature	nature	NOUN
ftr-353	2426	50	of	of	ADP
ftr-353	2426	51	a	a	DET
ftr-353	2426	52	secured	secured	ADJ
ftr-353	2426	53	lender	lender	NOUN
ftr-353	2426	54	’s	’s	PART
ftr-353	2426	55	interest	interest	NOUN
ftr-353	2426	56	,	,	PUNCT
ftr-353	2426	57	“	"	PUNCT
ftr-353	2426	58	which	which	PRON
ftr-353	2426	59	would	would	AUX
ftr-353	2426	60	neither	neither	CCONJ
ftr-353	2426	61	be	be	AUX
ftr-353	2426	62	harmed	harm	VERB
ftr-353	2426	63	by	by	ADP
ftr-353	2426	64	poor	poor	ADJ
ftr-353	2426	65	performance	performance	NOUN
ftr-353	2426	66	of	of	ADP
ftr-353	2426	67	the	the	DET
ftr-353	2426	68	partnership	partnership	NOUN
ftr-353	2426	69	nor	nor	CCONJ
ftr-353	2426	70	significantly	significantly	ADV
ftr-353	2426	71	enhanced	enhance	VERB
ftr-353	2426	72	by	by	ADP
ftr-353	2426	73	extraordinary	extraordinary	ADJ
ftr-353	2426	74	profits	profit	NOUN
ftr-353	2426	75	.	.	PUNCT
ftr-353	2426	76	”	"	PUNCT
ftr-353	2427	1	•	•	NOUN
ftr-353	2427	2	in	in	ADP
ftr-353	2427	3	acm	acm	PROPN
ftr-353	2427	4	(	(	PUNCT
ftr-353	2427	5	colgate	colgate	PROPN
ftr-353	2427	6	)	)	PUNCT
ftr-353	2427	7	,	,	PUNCT
ftr-353	2427	8	judge	judge	PROPN
ftr-353	2427	9	laro	laro	PROPN
ftr-353	2427	10	wrote	write	VERB
ftr-353	2427	11	a	a	DET
ftr-353	2427	12	100	100	NUM
ftr-353	2427	13	+	+	NUM
ftr-353	2427	14	page	page	NOUN
ftr-353	2427	15	analysis	analysis	NOUN
ftr-353	2427	16	to	to	PART
ftr-353	2427	17	find	find	VERB
ftr-353	2427	18	that	that	SCONJ
ftr-353	2427	19	there	there	PRON
ftr-353	2427	20	was	be	VERB
ftr-353	2427	21	no	no	DET
ftr-353	2427	22	economic	economic	ADJ
ftr-353	2427	23	substance	substance	NOUN
ftr-353	2427	24	to	to	ADP
ftr-353	2427	25	the	the	DET
ftr-353	2427	26	arrangement	arrangement	NOUN
ftr-353	2427	27	.	.	PUNCT
ftr-353	2428	1	the	the	DET
ftr-353	2428	2	next	next	ADJ
ftr-353	2428	3	contingent	contingent	ADJ
ftr-353	2428	4	payment	payment	NOUN
ftr-353	2428	5	installment	installment	NOUN
ftr-353	2428	6	sale	sale	NOUN
ftr-353	2428	7	case	case	NOUN
ftr-353	2428	8	in	in	ADP
ftr-353	2428	9	the	the	DET
ftr-353	2428	10	tax	tax	NOUN
ftr-353	2428	11	court	court	NOUN
ftr-353	2428	12	was	be	AUX
ftr-353	2428	13	asa	asa	PROPN
ftr-353	2428	14	investerings	investering	NOUN
ftr-353	2428	15	(	(	PUNCT
ftr-353	2428	16	allied	allied	ADJ
ftr-353	2428	17	signal	signal	NOUN
ftr-353	2428	18	)	)	PUNCT
ftr-353	2428	19	,	,	PUNCT
ftr-353	2428	20	in	in	ADP
ftr-353	2428	21	which	which	PRON
ftr-353	2428	22	judge	judge	NOUN
ftr-353	2428	23	foley	foley	PROPN
ftr-353	2428	24	wrote	write	VERB
ftr-353	2428	25	a	a	DET
ftr-353	2428	26	much	much	ADV
ftr-353	2428	27	shorter	short	ADJ
ftr-353	2428	28	opinion	opinion	NOUN
ftr-353	2428	29	finding	find	VERB
ftr-353	2428	30	that	that	SCONJ
ftr-353	2428	31	the	the	DET
ftr-353	2428	32	dutch	dutch	PROPN
ftr-353	2428	33	bank	bank	PROPN
ftr-353	2428	34	was	be	AUX
ftr-353	2428	35	not	not	PART
ftr-353	2428	36	a	a	DET
ftr-353	2428	37	partner	partner	NOUN
ftr-353	2428	38	;	;	PUNCT
ftr-353	2428	39	the	the	DET
ftr-353	2428	40	d.c	d.c	PROPN
ftr-353	2428	41	.	.	PROPN
ftr-353	2428	42	circuit	circuit	PROPN
ftr-353	2428	43	affirmed	affirm	VERB
ftr-353	2428	44	on	on	ADP
ftr-353	2428	45	judge	judge	PROPN
ftr-353	2428	46	foley	foley	PROPN
ftr-353	2428	47	’s	’s	PART
ftr-353	2428	48	holding	hold	VERB
ftr-353	2428	49	that	that	SCONJ
ftr-353	2428	50	the	the	DET
ftr-353	2428	51	dutch	dutch	PROPN
ftr-353	2428	52	bank	bank	PROPN
ftr-353	2428	53	was	be	AUX
ftr-353	2428	54	not	not	PART
ftr-353	2428	55	a	a	DET
ftr-353	2428	56	partner	partner	NOUN
ftr-353	2428	57	.	.	PUNCT
ftr-353	2429	1	the	the	DET
ftr-353	2429	2	irs	irs	PROPN
ftr-353	2429	3	began	begin	VERB
ftr-353	2429	4	to	to	PART
ftr-353	2429	5	pick	pick	VERB
ftr-353	2429	6	up	up	ADP
ftr-353	2429	7	this	this	DET
ftr-353	2429	8	lack	lack	NOUN
ftr-353	2429	9	-	-	PUNCT
ftr-353	2429	10	of	of	ADP
ftr-353	2429	11	-	-	PUNCT
ftr-353	2429	12	partnership	partnership	NOUN
ftr-353	2429	13	argument	argument	NOUN
ftr-353	2429	14	and	and	CCONJ
ftr-353	2429	15	began	begin	VERB
ftr-353	2429	16	to	to	PART
ftr-353	2429	17	use	use	VERB
ftr-353	2429	18	it	it	PRON
ftr-353	2429	19	on	on	ADP
ftr-353	2429	20	examinations	examination	NOUN
ftr-353	2429	21	.	.	PUNCT
ftr-353	2430	1	later	later	ADV
ftr-353	2430	2	,	,	PUNCT
ftr-353	2430	3	the	the	DET
ftr-353	2430	4	tax	tax	NOUN
ftr-353	2430	5	court	court	NOUN
ftr-353	2430	6	(	(	PUNCT
ftr-353	2430	7	judge	judge	PROPN
ftr-353	2430	8	nims	nims	PROPN
ftr-353	2430	9	)	)	PUNCT
ftr-353	2430	10	used	use	VERB
ftr-353	2430	11	the	the	DET
ftr-353	2430	12	economic	economic	ADJ
ftr-353	2430	13	substance	substance	NOUN
ftr-353	2430	14	argument	argument	NOUN
ftr-353	2430	15	in	in	ADP
ftr-353	2430	16	saba	saba	PROPN
ftr-353	2430	17	(	(	PUNCT
ftr-353	2430	18	brunswick	brunswick	PROPN
ftr-353	2430	19	)	)	PUNCT
ftr-353	2430	20	,	,	PUNCT
ftr-353	2430	21	which	which	PRON
ftr-353	2430	22	the	the	DET
ftr-353	2430	23	dc	dc	PROPN
ftr-353	2430	24	circuit	circuit	PROPN
ftr-353	2430	25	remanded	remand	VERB
ftr-353	2430	26	based	base	VERB
ftr-353	2430	27	on	on	ADP
ftr-353	2430	28	asa	asa	PROPN
ftr-353	2430	29	investerings	investering	NOUN
ftr-353	2430	30	to	to	PART
ftr-353	2430	31	give	give	VERB
ftr-353	2430	32	taxpayer	taxpayer	NOUN
ftr-353	2430	33	the	the	DET
ftr-353	2430	34	opportunity	opportunity	NOUN
ftr-353	2430	35	to	to	PART
ftr-353	2430	36	argue	argue	VERB
ftr-353	2430	37	that	that	SCONJ
ftr-353	2430	38	there	there	PRON
ftr-353	2430	39	was	be	VERB
ftr-353	2430	40	a	a	DET
ftr-353	2430	41	valid	valid	ADJ
ftr-353	2430	42	partnership	partnership	NOUN
ftr-353	2430	43	,	,	PUNCT
ftr-353	2430	44	which	which	PRON
ftr-353	2430	45	it	it	PRON
ftr-353	2430	46	could	could	AUX
ftr-353	2430	47	not	not	PART
ftr-353	2430	48	do	do	VERB
ftr-353	2430	49	,	,	PUNCT
ftr-353	2430	50	as	as	SCONJ
ftr-353	2430	51	judge	judge	NOUN
ftr-353	2430	52	nims	nims	PROPN
ftr-353	2430	53	found	find	VERB
ftr-353	2430	54	on	on	ADP
ftr-353	2430	55	remand	remand	NOUN
ftr-353	2430	56	.	.	PUNCT
ftr-353	2431	1	even	even	ADV
ftr-353	2431	2	later	later	ADV
ftr-353	2431	3	,	,	PUNCT
ftr-353	2431	4	the	the	DET
ftr-353	2431	5	d.c	d.c	PROPN
ftr-353	2431	6	.	.	PROPN
ftr-353	2431	7	circuit	circuit	PROPN
ftr-353	2431	8	reversed	reverse	VERB
ftr-353	2431	9	the	the	DET
ftr-353	2431	10	district	district	NOUN
ftr-353	2431	11	court	court	NOUN
ftr-353	2431	12	’s	’s	PART
ftr-353	2431	13	boca	boca	PROPN
ftr-353	2431	14	(	(	PUNCT
ftr-353	2431	15	wyeth	wyeth	PROPN
ftr-353	2431	16	,	,	PUNCT
ftr-353	2431	17	or	or	CCONJ
ftr-353	2431	18	american	american	ADJ
ftr-353	2431	19	home	home	NOUN
ftr-353	2431	20	products	product	NOUN
ftr-353	2431	21	)	)	PUNCT
ftr-353	2431	22	case	case	NOUN
ftr-353	2431	23	based	base	VERB
ftr-353	2431	24	upon	upon	SCONJ
ftr-353	2431	25	this	this	DET
ftr-353	2431	26	lack	lack	NOUN
ftr-353	2431	27	-	-	PUNCT
ftr-353	2431	28	of	of	ADP
ftr-353	2431	29	-	-	PUNCT
ftr-353	2431	30	partnership	partnership	NOUN
ftr-353	2431	31	argument	argument	NOUN
ftr-353	2431	32	–	–	PUNCT
ftr-353	2431	33	even	even	ADV
ftr-353	2431	34	though	though	SCONJ
ftr-353	2431	35	cravath	cravath	NOUN
ftr-353	2431	36	planned	plan	VERB
ftr-353	2431	37	boca	boca	PROPN
ftr-353	2431	38	carefully	carefully	ADV
ftr-353	2431	39	so	so	SCONJ
ftr-353	2431	40	that	that	SCONJ
ftr-353	2431	41	if	if	SCONJ
ftr-353	2431	42	the	the	DET
ftr-353	2431	43	dutch	dutch	PROPN
ftr-353	2431	44	bank	bank	PROPN
ftr-353	2431	45	was	be	AUX
ftr-353	2431	46	knocked	knock	VERB
ftr-353	2431	47	out	out	ADP
ftr-353	2431	48	,	,	PUNCT
ftr-353	2431	49	there	there	PRON
ftr-353	2431	50	would	would	AUX
ftr-353	2431	51	still	still	ADV
ftr-353	2431	52	be	be	AUX
ftr-353	2431	53	a	a	DET
ftr-353	2431	54	partnership	partnership	NOUN
ftr-353	2431	55	–	–	PUNCT
ftr-353	2431	56	based	base	VERB
ftr-353	2431	57	upon	upon	SCONJ
ftr-353	2431	58	its	its	PRON
ftr-353	2431	59	asa	asa	PROPN
ftr-353	2431	60	197	197	NUM
ftr-353	2431	61	florida	florida	PROPN
ftr-353	2431	62	tax	tax	NOUN
ftr-353	2431	63	review	review	NOUN
ftr-353	2431	64	[	[	X
ftr-353	2431	65	vol	vol	NOUN
ftr-353	2431	66	.	.	PUNCT
ftr-353	2432	1	10	10	NUM
ftr-353	2432	2	:	:	PUNCT
ftr-353	2432	3	si	si	PROPN
ftr-353	2432	4	investerings	investering	NOUN
ftr-353	2432	5	and	and	CCONJ
ftr-353	2432	6	saba	saba	PROPN
ftr-353	2432	7	findings	finding	NOUN
ftr-353	2432	8	on	on	ADP
ftr-353	2432	9	appeal	appeal	NOUN
ftr-353	2432	10	that	that	SCONJ
ftr-353	2432	11	there	there	PRON
ftr-353	2432	12	was	be	VERB
ftr-353	2432	13	no	no	DET
ftr-353	2432	14	partnership	partnership	NOUN
ftr-353	2432	15	.	.	PUNCT
ftr-353	2433	1	now	now	ADV
ftr-353	2433	2	the	the	DET
ftr-353	2433	3	second	second	ADJ
ftr-353	2433	4	circuit	circuit	NOUN
ftr-353	2433	5	has	have	AUX
ftr-353	2433	6	adopted	adopt	VERB
ftr-353	2433	7	the	the	DET
ftr-353	2433	8	lack	lack	NOUN
ftr-353	2433	9	-	-	PUNCT
ftr-353	2433	10	of	of	ADP
ftr-353	2433	11	-	-	PUNCT
ftr-353	2433	12	partnership	partnership	NOUN
ftr-353	2433	13	argument	argument	NOUN
ftr-353	2433	14	.	.	PUNCT
ftr-353	2434	1	(	(	PUNCT
ftr-353	2434	2	c	c	X
ftr-353	2434	3	)	)	PUNCT
ftr-353	2434	4	castle	castle	PROPN
ftr-353	2434	5	harbour	harbour	PROPN
ftr-353	2434	6	iii	iii	PROPN
ftr-353	2434	7	:	:	PUNCT
ftr-353	2434	8	on	on	ADP
ftr-353	2434	9	remand	remand	NOUN
ftr-353	2434	10	in	in	ADP
ftr-353	2434	11	castle	castle	PROPN
ftr-353	2434	12	harbour	harbour	NOUN
ftr-353	2434	13	,	,	PUNCT
ftr-353	2434	14	the	the	DET
ftr-353	2434	15	district	district	NOUN
ftr-353	2434	16	court	court	NOUN
ftr-353	2434	17	found	find	VERB
ftr-353	2434	18	a	a	DET
ftr-353	2434	19	valid	valid	ADJ
ftr-353	2434	20	partnership	partnership	NOUN
ftr-353	2434	21	to	to	PART
ftr-353	2434	22	have	have	AUX
ftr-353	2434	23	existed	exist	VERB
ftr-353	2434	24	under	under	ADP
ftr-353	2434	25	§	§	PROPN
ftr-353	2434	26	704(e	704(e	PROPN
ftr-353	2434	27	)	)	PUNCT
ftr-353	2434	28	because	because	SCONJ
ftr-353	2434	29	the	the	DET
ftr-353	2434	30	heading	heading	NOUN
ftr-353	2434	31	does	do	AUX
ftr-353	2434	32	not	not	PART
ftr-353	2434	33	alter	alter	VERB
ftr-353	2434	34	the	the	DET
ftr-353	2434	35	clear	clear	ADJ
ftr-353	2434	36	language	language	NOUN
ftr-353	2434	37	of	of	ADP
ftr-353	2434	38	a	a	DET
ftr-353	2434	39	statute	statute	NOUN
ftr-353	2434	40	.	.	PUNCT
ftr-353	2435	1	a	a	DET
ftr-353	2435	2	valid	valid	ADJ
ftr-353	2435	3	family	family	NOUN
ftr-353	2435	4	partnership	partnership	NOUN
ftr-353	2435	5	is	be	AUX
ftr-353	2435	6	found	find	VERB
ftr-353	2435	7	in	in	ADP
ftr-353	2435	8	the	the	DET
ftr-353	2435	9	absence	absence	NOUN
ftr-353	2435	10	of	of	ADP
ftr-353	2435	11	a	a	DET
ftr-353	2435	12	family	family	NOUN
ftr-353	2435	13	.	.	PUNCT
ftr-353	2436	1	additionally	additionally	ADV
ftr-353	2436	2	,	,	PUNCT
ftr-353	2436	3	in	in	ADP
ftr-353	2436	4	his	his	PRON
ftr-353	2436	5	contingent	contingent	ADJ
ftr-353	2436	6	penalty	penalty	NOUN
ftr-353	2436	7	findings	finding	NOUN
ftr-353	2436	8	,	,	PUNCT
ftr-353	2436	9	judge	judge	PROPN
ftr-353	2436	10	underhill	underhill	PROPN
ftr-353	2436	11	stated	state	VERB
ftr-353	2436	12	that	that	SCONJ
ftr-353	2436	13	his	his	PRON
ftr-353	2436	14	2004	2004	NUM
ftr-353	2436	15	taxpayer	taxpayer	NOUN
ftr-353	2436	16	-	-	PUNCT
ftr-353	2436	17	favorable	favorable	ADJ
ftr-353	2436	18	decision	decision	NOUN
ftr-353	2436	19	ipso	ipso	X
ftr-353	2436	20	facto	facto	X
ftr-353	2436	21	means	mean	NOUN
ftr-353	2436	22	that	that	SCONJ
ftr-353	2436	23	the	the	DET
ftr-353	2436	24	taxpayer	taxpayer	NOUN
ftr-353	2436	25	’s	’s	PART
ftr-353	2436	26	reporting	reporting	NOUN
ftr-353	2436	27	position	position	NOUN
ftr-353	2436	28	was	be	AUX
ftr-353	2436	29	based	base	VERB
ftr-353	2436	30	upon	upon	SCONJ
ftr-353	2436	31	substantial	substantial	ADJ
ftr-353	2436	32	authority	authority	NOUN
ftr-353	2436	33	.	.	PUNCT
ftr-353	2437	1	104	104	NUM
ftr-353	2437	2	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2437	3	2009	2009	NUM
ftr-353	2437	4	-	-	SYM
ftr-353	2437	5	6746	6746	NUM
ftr-353	2437	6	(	(	PUNCT
ftr-353	2437	7	d.	d.	PROPN
ftr-353	2437	8	conn	conn	PROPN
ftr-353	2437	9	.	.	PROPN
ftr-353	2437	10	10/7/09	10/7/09	NUM
ftr-353	2437	11	)	)	PUNCT
ftr-353	2437	12	,	,	PUNCT
ftr-353	2437	13	as	as	SCONJ
ftr-353	2437	14	amended	amend	VERB
ftr-353	2437	15	,	,	PUNCT
ftr-353	2437	16	2009	2009	NUM
ftr-353	2437	17	u.s	u.s	PROPN
ftr-353	2437	18	.	.	PROPN
ftr-353	2437	19	dist	dist	PROPN
ftr-353	2437	20	.	.	PUNCT
ftr-353	2438	1	lexis	lexis	NOUN
ftr-353	2438	2	98884	98884	NUM
ftr-353	2438	3	(	(	PUNCT
ftr-353	2438	4	d.	d.	PROPN
ftr-353	2438	5	conn	conn	PROPN
ftr-353	2438	6	.	.	PUNCT
ftr-353	2439	1	10/23/09	10/23/09	NUM
ftr-353	2439	2	)	)	PUNCT
ftr-353	2439	3	.	.	PUNCT
ftr-353	2440	1	in	in	ADP
ftr-353	2440	2	a	a	DET
ftr-353	2440	3	carefully	carefully	ADV
ftr-353	2440	4	-	-	PUNCT
ftr-353	2440	5	written5	written5	NOUN
ftr-353	2440	6	opinion	opinion	NOUN
ftr-353	2440	7	,	,	PUNCT
ftr-353	2440	8	judge	judge	PROPN
ftr-353	2440	9	underhill	underhill	PROPN
ftr-353	2440	10	held	hold	VERB
ftr-353	2440	11	that	that	SCONJ
ftr-353	2440	12	,	,	PUNCT
ftr-353	2440	13	while	while	SCONJ
ftr-353	2440	14	the	the	DET
ftr-353	2440	15	second	second	ADJ
ftr-353	2440	16	circuit	circuit	NOUN
ftr-353	2440	17	opinion	opinion	NOUN
ftr-353	2440	18	decided	decide	VERB
ftr-353	2440	19	that	that	SCONJ
ftr-353	2440	20	the	the	DET
ftr-353	2440	21	partnership	partnership	NOUN
ftr-353	2440	22	did	do	AUX
ftr-353	2440	23	not	not	PART
ftr-353	2440	24	meet	meet	VERB
ftr-353	2440	25	the	the	DET
ftr-353	2440	26	culbertson	culbertson	PROPN
ftr-353	2440	27	totality	totality	NOUN
ftr-353	2440	28	-	-	PUNCT
ftr-353	2440	29	of	of	ADP
ftr-353	2440	30	-	-	PUNCT
ftr-353	2440	31	the	the	DET
ftr-353	2440	32	-	-	PUNCT
ftr-353	2440	33	circumstances	circumstance	NOUN
ftr-353	2440	34	test	test	NOUN
ftr-353	2440	35	(	(	PUNCT
ftr-353	2440	36	“	"	PUNCT
ftr-353	2440	37	whether	whether	SCONJ
ftr-353	2440	38	...	...	PUNCT
ftr-353	2440	39	the	the	DET
ftr-353	2440	40	parties	party	NOUN
ftr-353	2440	41	in	in	ADP
ftr-353	2440	42	good	good	ADJ
ftr-353	2440	43	faith	faith	NOUN
ftr-353	2440	44	and	and	CCONJ
ftr-353	2440	45	acting	act	VERB
ftr-353	2440	46	with	with	ADP
ftr-353	2440	47	a	a	DET
ftr-353	2440	48	business	business	NOUN
ftr-353	2440	49	purpose	purpose	NOUN
ftr-353	2440	50	intended	intend	VERB
ftr-353	2440	51	to	to	PART
ftr-353	2440	52	join	join	VERB
ftr-353	2440	53	together	together	ADV
ftr-353	2440	54	in	in	ADP
ftr-353	2440	55	the	the	DET
ftr-353	2440	56	present	present	ADJ
ftr-353	2440	57	conduct	conduct	NOUN
ftr-353	2440	58	of	of	ADP
ftr-353	2440	59	the	the	DET
ftr-353	2440	60	enterprise	enterprise	NOUN
ftr-353	2440	61	”	"	PUNCT
ftr-353	2440	62	)	)	PUNCT
ftr-353	2440	63	,	,	PUNCT
ftr-353	2440	64	it	it	PRON
ftr-353	2440	65	did	do	AUX
ftr-353	2440	66	not	not	PART
ftr-353	2440	67	address	address	VERB
ftr-353	2440	68	the	the	DET
ftr-353	2440	69	§	§	PROPN
ftr-353	2440	70	704(e)(1	704(e)(1	NUM
ftr-353	2440	71	)	)	PUNCT
ftr-353	2440	72	issue	issue	NOUN
ftr-353	2440	73	.	.	PUNCT
ftr-353	2441	1	he	he	PRON
ftr-353	2441	2	held	hold	VERB
ftr-353	2441	3	that	that	SCONJ
ftr-353	2441	4	the	the	DET
ftr-353	2441	5	dutch	dutch	ADJ
ftr-353	2441	6	banks	bank	NOUN
ftr-353	2441	7	satisfied	satisfy	VERB
ftr-353	2441	8	the	the	DET
ftr-353	2441	9	requirements	requirement	NOUN
ftr-353	2441	10	of	of	ADP
ftr-353	2441	11	that	that	DET
ftr-353	2441	12	paragraph	paragraph	NOUN
ftr-353	2441	13	,	,	PUNCT
ftr-353	2441	14	which	which	PRON
ftr-353	2441	15	reads	read	VERB
ftr-353	2441	16	:	:	PUNCT
ftr-353	2441	17	(	(	PUNCT
ftr-353	2441	18	e	e	NOUN
ftr-353	2441	19	)	)	PUNCT
ftr-353	2441	20	family	family	NOUN
ftr-353	2441	21	partnerships	partnership	NOUN
ftr-353	2441	22	.	.	PUNCT
ftr-353	2442	1	(	(	PUNCT
ftr-353	2442	2	1	1	X
ftr-353	2442	3	)	)	PUNCT
ftr-353	2442	4	recognition	recognition	NOUN
ftr-353	2442	5	of	of	ADP
ftr-353	2442	6	interest	interest	NOUN
ftr-353	2442	7	created	create	VERB
ftr-353	2442	8	by	by	ADP
ftr-353	2442	9	purchase	purchase	NOUN
ftr-353	2442	10	or	or	CCONJ
ftr-353	2442	11	gift	gift	NOUN
ftr-353	2442	12	.	.	PUNCT
ftr-353	2443	1	–	–	PUNCT
ftr-353	2443	2	a	a	DET
ftr-353	2443	3	person	person	NOUN
ftr-353	2443	4	shall	shall	AUX
ftr-353	2443	5	be	be	AUX
ftr-353	2443	6	recognized	recognize	VERB
ftr-353	2443	7	as	as	ADP
ftr-353	2443	8	a	a	DET
ftr-353	2443	9	partner	partner	NOUN
ftr-353	2443	10	for	for	ADP
ftr-353	2443	11	purposes	purpose	NOUN
ftr-353	2443	12	of	of	ADP
ftr-353	2443	13	this	this	DET
ftr-353	2443	14	subtitle	subtitle	NOUN
ftr-353	2443	15	if	if	SCONJ
ftr-353	2443	16	he	he	PRON
ftr-353	2443	17	owns	own	VERB
ftr-353	2443	18	a	a	DET
ftr-353	2443	19	capital	capital	NOUN
ftr-353	2443	20	interest	interest	NOUN
ftr-353	2443	21	in	in	ADP
ftr-353	2443	22	a	a	DET
ftr-353	2443	23	partnership	partnership	NOUN
ftr-353	2443	24	in	in	ADP
ftr-353	2443	25	which	which	PRON
ftr-353	2443	26	capital	capital	NOUN
ftr-353	2443	27	is	be	AUX
ftr-353	2443	28	a	a	DET
ftr-353	2443	29	material	material	ADJ
ftr-353	2443	30	income	income	NOUN
ftr-353	2443	31	-	-	PUNCT
ftr-353	2443	32	producing	produce	VERB
ftr-353	2443	33	factor	factor	NOUN
ftr-353	2443	34	,	,	PUNCT
ftr-353	2443	35	whether	whether	SCONJ
ftr-353	2443	36	or	or	CCONJ
ftr-353	2443	37	not	not	PART
ftr-353	2443	38	such	such	ADJ
ftr-353	2443	39	interest	interest	NOUN
ftr-353	2443	40	was	be	AUX
ftr-353	2443	41	derived	derive	VERB
ftr-353	2443	42	by	by	ADP
ftr-353	2443	43	purchase	purchase	NOUN
ftr-353	2443	44	or	or	CCONJ
ftr-353	2443	45	gift	gift	NOUN
ftr-353	2443	46	from	from	ADP
ftr-353	2443	47	any	any	DET
ftr-353	2443	48	other	other	ADJ
ftr-353	2443	49	person	person	NOUN
ftr-353	2443	50	.	.	PUNCT
ftr-353	2444	1	•	•	NOUN
ftr-353	2444	2	in	in	ADP
ftr-353	2444	3	so	so	ADV
ftr-353	2444	4	holding	holding	NOUN
ftr-353	2444	5	,	,	PUNCT
ftr-353	2444	6	he	he	PRON
ftr-353	2444	7	relied	rely	VERB
ftr-353	2444	8	upon	upon	SCONJ
ftr-353	2444	9	wellsettled	wellsettle	VERB
ftr-353	2444	10	law	law	NOUN
ftr-353	2444	11	that	that	SCONJ
ftr-353	2444	12	the	the	DET
ftr-353	2444	13	title	title	NOUN
ftr-353	2444	14	of	of	ADP
ftr-353	2444	15	a	a	DET
ftr-353	2444	16	statute	statute	NOUN
ftr-353	2444	17	can	can	AUX
ftr-353	2444	18	not	not	PART
ftr-353	2444	19	limit	limit	VERB
ftr-353	2444	20	the	the	DET
ftr-353	2444	21	plain	plain	ADJ
ftr-353	2444	22	meaning	meaning	NOUN
ftr-353	2444	23	of	of	ADP
ftr-353	2444	24	the	the	DET
ftr-353	2444	25	text	text	NOUN
ftr-353	2444	26	,	,	PUNCT
ftr-353	2444	27	and	and	CCONJ
ftr-353	2444	28	that	that	SCONJ
ftr-353	2444	29	the	the	DET
ftr-353	2444	30	title	title	NOUN
ftr-353	2444	31	is	be	AUX
ftr-353	2444	32	of	of	ADP
ftr-353	2444	33	use	use	NOUN
ftr-353	2444	34	only	only	ADV
ftr-353	2444	35	when	when	SCONJ
ftr-353	2444	36	it	it	PRON
ftr-353	2444	37	sheds	shed	VERB
ftr-353	2444	38	light	light	NOUN
ftr-353	2444	39	on	on	ADP
ftr-353	2444	40	some	some	DET
ftr-353	2444	41	ambiguous	ambiguous	ADJ
ftr-353	2444	42	word	word	NOUN
ftr-353	2444	43	or	or	CCONJ
ftr-353	2444	44	phrase	phrase	NOUN
ftr-353	2444	45	.	.	PUNCT
ftr-353	2445	1	see	see	VERB
ftr-353	2445	2	also	also	ADV
ftr-353	2445	3	,	,	PUNCT
ftr-353	2445	4	i.r.c	i.r.c	NOUN
ftr-353	2445	5	.	.	PUNCT
ftr-353	2446	1	§	§	PROPN
ftr-353	2446	2	7806(b	7806(b	NUM
ftr-353	2446	3	)	)	PUNCT
ftr-353	2446	4	.	.	PUNCT
ftr-353	2447	1	•	•	NOUN
ftr-353	2447	2	some	some	PRON
ftr-353	2447	3	of	of	ADP
ftr-353	2447	4	the	the	DET
ftr-353	2447	5	authors	author	NOUN
ftr-353	2447	6	observe	observe	VERB
ftr-353	2447	7	that	that	SCONJ
ftr-353	2447	8	it	it	PRON
ftr-353	2447	9	is	be	AUX
ftr-353	2447	10	worth	worth	ADJ
ftr-353	2447	11	noting	note	VERB
ftr-353	2447	12	that	that	SCONJ
ftr-353	2447	13	although	although	SCONJ
ftr-353	2447	14	evans	evans	PROPN
ftr-353	2447	15	v.	v.	PROPN
ftr-353	2447	16	commissioner	commissioner	PROPN
ftr-353	2447	17	,	,	PUNCT
ftr-353	2447	18	447	447	NUM
ftr-353	2447	19	f.2d	f.2d	ADP
ftr-353	2447	20	547	547	NUM
ftr-353	2447	21	(	(	PUNCT
ftr-353	2447	22	7th	7th	ADJ
ftr-353	2447	23	cir	cir	NOUN
ftr-353	2447	24	.	.	PROPN
ftr-353	2447	25	1971	1971	NUM
ftr-353	2447	26	)	)	PUNCT
ftr-353	2447	27	,	,	PUNCT
ftr-353	2447	28	aff’g	aff’g	PROPN
ftr-353	2447	29	54	54	NUM
ftr-353	2447	30	t.c	t.c	PROPN
ftr-353	2447	31	.	.	PROPN
ftr-353	2447	32	40	40	NUM
ftr-353	2447	33	(	(	PUNCT
ftr-353	2447	34	1970	1970	NUM
ftr-353	2447	35	)	)	PUNCT
ftr-353	2447	36	,	,	PUNCT
ftr-353	2447	37	which	which	DET
ftr-353	2447	38	judge	judge	NOUN
ftr-353	2447	39	underhill	underhill	PROPN
ftr-353	2447	40	relied	rely	VERB
ftr-353	2447	41	upon	upon	SCONJ
ftr-353	2447	42	extensively	extensively	ADV
ftr-353	2447	43	to	to	PART
ftr-353	2447	44	reach	reach	VERB
ftr-353	2447	45	his	his	PRON
ftr-353	2447	46	conclusion	conclusion	NOUN
ftr-353	2447	47	,	,	PUNCT
ftr-353	2447	48	held	hold	VERB
ftr-353	2447	49	that	that	SCONJ
ftr-353	2447	50	the	the	DET
ftr-353	2447	51	application	application	NOUN
ftr-353	2447	52	of	of	ADP
ftr-353	2447	53	§	§	PROPN
ftr-353	2447	54	704(e)(1	704(e)(1	NUM
ftr-353	2447	55	)	)	PUNCT
ftr-353	2447	56	was	be	AUX
ftr-353	2447	57	not	not	PART
ftr-353	2447	58	limited	limit	VERB
ftr-353	2447	59	to	to	ADP
ftr-353	2447	60	the	the	DET
ftr-353	2447	61	context	context	NOUN
ftr-353	2447	62	of	of	ADP
ftr-353	2447	63	family	family	NOUN
ftr-353	2447	64	partnerships	partnership	NOUN
ftr-353	2447	65	,	,	PUNCT
ftr-353	2447	66	evans	evans	PROPN
ftr-353	2447	67	involved	involve	VERB
ftr-353	2447	68	the	the	DET
ftr-353	2447	69	question	question	NOUN
ftr-353	2447	70	who	who	PRON
ftr-353	2447	71	,	,	PUNCT
ftr-353	2447	72	between	between	ADP
ftr-353	2447	73	two	two	NUM
ftr-353	2447	74	different	different	ADJ
ftr-353	2447	75	persons	person	NOUN
ftr-353	2447	76	—	—	PUNCT
ftr-353	2447	77	the	the	DET
ftr-353	2447	78	original	original	ADJ
ftr-353	2447	79	partner	partner	NOUN
ftr-353	2447	80	or	or	CCONJ
ftr-353	2447	81	an	an	DET
ftr-353	2447	82	assignee	assignee	NOUN
ftr-353	2447	83	of	of	ADP
ftr-353	2447	84	the	the	DET
ftr-353	2447	85	original	original	ADJ
ftr-353	2447	86	partner	partner	NOUN
ftr-353	2447	87	’s	’s	PART
ftr-353	2447	88	economic	economic	ADJ
ftr-353	2447	89	interest	interest	NOUN
ftr-353	2447	90	—	—	PUNCT
ftr-353	2447	91	was	be	AUX
ftr-353	2447	92	the	the	DET
ftr-353	2447	93	partner	partner	NOUN
ftr-353	2447	94	who	who	PRON
ftr-353	2447	95	should	should	AUX
ftr-353	2447	96	be	be	AUX
ftr-353	2447	97	taxed	tax	VERB
ftr-353	2447	98	on	on	ADP
ftr-353	2447	99	a	a	DET
ftr-353	2447	100	distributive	distributive	ADJ
ftr-353	2447	101	share	share	NOUN
ftr-353	2447	102	of	of	ADP
ftr-353	2447	103	the	the	DET
ftr-353	2447	104	partnership	partnership	NOUN
ftr-353	2447	105	’s	’s	PART
ftr-353	2447	106	income	income	NOUN
ftr-353	2447	107	.	.	PUNCT
ftr-353	2448	1	although	although	SCONJ
ftr-353	2448	2	in	in	ADP
ftr-353	2448	3	the	the	DET
ftr-353	2448	4	family	family	NOUN
ftr-353	2448	5	context	context	NOUN
ftr-353	2448	6	§	§	PROPN
ftr-353	2448	7	704(e	704(e	PROPN
ftr-353	2448	8	)	)	PUNCT
ftr-353	2448	9	frequently	frequently	ADV
ftr-353	2448	10	has	have	AUX
ftr-353	2448	11	been	be	AUX
ftr-353	2448	12	applied	apply	VERB
ftr-353	2448	13	to	to	PART
ftr-353	2448	14	determine	determine	VERB
ftr-353	2448	15	whether	whether	SCONJ
ftr-353	2448	16	a	a	DET
ftr-353	2448	17	partnership	partnership	NOUN
ftr-353	2448	18	exists	exist	VERB
ftr-353	2448	19	in	in	ADP
ftr-353	2448	20	the	the	DET
ftr-353	2448	21	first	first	ADJ
ftr-353	2448	22	place	place	NOUN
ftr-353	2448	23	,	,	PUNCT
ftr-353	2448	24	judge	judge	PROPN
ftr-353	2448	25	underhill	underhill	PROPN
ftr-353	2448	26	’s	’s	PART
ftr-353	2448	27	decision	decision	NOUN
ftr-353	2448	28	in	in	ADP
ftr-353	2448	29	castle	castle	PROPN
ftr-353	2448	30	harbour	harbour	PROPN
ftr-353	2448	31	iii	iii	PROPN
ftr-353	2448	32	is	be	AUX
ftr-353	2448	33	the	the	DET
ftr-353	2448	34	very	very	ADJ
ftr-353	2448	35	5	5	NUM
ftr-353	2448	36	.	.	PUNCT
ftr-353	2448	37	one	one	NUM
ftr-353	2448	38	of	of	ADP
ftr-353	2448	39	us	we	PRON
ftr-353	2448	40	thinks	think	VERB
ftr-353	2448	41	the	the	DET
ftr-353	2448	42	opinion	opinion	NOUN
ftr-353	2448	43	is	be	AUX
ftr-353	2448	44	“	"	PUNCT
ftr-353	2448	45	carefully	carefully	ADV
ftr-353	2448	46	-	-	PUNCT
ftr-353	2448	47	written	write	VERB
ftr-353	2448	48	.	.	PUNCT
ftr-353	2448	49	”	"	PUNCT
ftr-353	2449	1	dan	dan	PROPN
ftr-353	2449	2	and	and	CCONJ
ftr-353	2449	3	marty	marty	PROPN
ftr-353	2449	4	,	,	PUNCT
ftr-353	2449	5	the	the	DET
ftr-353	2449	6	only	only	ADJ
ftr-353	2449	7	two	two	NUM
ftr-353	2449	8	of	of	ADP
ftr-353	2449	9	us	we	PRON
ftr-353	2449	10	who	who	PRON
ftr-353	2449	11	teach	teach	VERB
ftr-353	2449	12	and	and	CCONJ
ftr-353	2449	13	regularly	regularly	ADV
ftr-353	2449	14	write	write	VERB
ftr-353	2449	15	about	about	ADP
ftr-353	2449	16	partnership	partnership	NOUN
ftr-353	2449	17	taxation	taxation	NOUN
ftr-353	2449	18	,	,	PUNCT
ftr-353	2449	19	do	do	AUX
ftr-353	2449	20	not	not	PART
ftr-353	2449	21	so	so	ADV
ftr-353	2449	22	think	think	VERB
ftr-353	2449	23	.	.	PUNCT
ftr-353	2450	1	ira	ira	PROPN
ftr-353	2450	2	,	,	PUNCT
ftr-353	2450	3	who	who	PRON
ftr-353	2450	4	has	have	AUX
ftr-353	2450	5	never	never	ADV
ftr-353	2450	6	taught	teach	VERB
ftr-353	2450	7	a	a	DET
ftr-353	2450	8	course	course	NOUN
ftr-353	2450	9	in	in	ADP
ftr-353	2450	10	partnership	partnership	NOUN
ftr-353	2450	11	taxation	taxation	NOUN
ftr-353	2450	12	,	,	PUNCT
ftr-353	2450	13	appreciates	appreciate	VERB
ftr-353	2450	14	the	the	DET
ftr-353	2450	15	innovative	innovative	ADJ
ftr-353	2450	16	logic	logic	NOUN
ftr-353	2450	17	underlying	underlie	VERB
ftr-353	2450	18	the	the	DET
ftr-353	2450	19	opinion	opinion	NOUN
ftr-353	2450	20	.	.	PUNCT
ftr-353	2451	1	2010	2010	NUM
ftr-353	2451	2	]	]	PUNCT
ftr-353	2451	3	recent	recent	ADJ
ftr-353	2451	4	developments	development	NOUN
ftr-353	2451	5	in	in	ADP
ftr-353	2451	6	federal	federal	ADJ
ftr-353	2451	7	income	income	NOUN
ftr-353	2451	8	taxation	taxation	NOUN
ftr-353	2451	9	198	198	NUM
ftr-353	2451	10	first	first	ADJ
ftr-353	2451	11	case	case	NOUN
ftr-353	2451	12	ever	ever	ADV
ftr-353	2451	13	to	to	PART
ftr-353	2451	14	discover	discover	VERB
ftr-353	2451	15	that	that	SCONJ
ftr-353	2451	16	§	§	PROPN
ftr-353	2451	17	704(e)(1	704(e)(1	NOUN
ftr-353	2451	18	)	)	PUNCT
ftr-353	2451	19	applies	apply	VERB
ftr-353	2451	20	to	to	PART
ftr-353	2451	21	determine	determine	VERB
ftr-353	2451	22	whether	whether	SCONJ
ftr-353	2451	23	an	an	DET
ftr-353	2451	24	arrangement	arrangement	NOUN
ftr-353	2451	25	between	between	ADP
ftr-353	2451	26	two	two	NUM
ftr-353	2451	27	(	(	PUNCT
ftr-353	2451	28	or	or	CCONJ
ftr-353	2451	29	more	more	ADJ
ftr-353	2451	30	)	)	PUNCT
ftr-353	2451	31	otherwise	otherwise	ADV
ftr-353	2451	32	unrelated	unrelated	ADJ
ftr-353	2451	33	business	business	NOUN
ftr-353	2451	34	entities	entity	NOUN
ftr-353	2451	35	or	or	CCONJ
ftr-353	2451	36	unrelated	unrelated	ADJ
ftr-353	2451	37	individuals	individual	NOUN
ftr-353	2451	38	constituted	constitute	VERB
ftr-353	2451	39	a	a	DET
ftr-353	2451	40	partnership	partnership	NOUN
ftr-353	2451	41	.	.	PUNCT
ftr-353	2452	1	•	•	INTJ
ftr-353	2452	2	it	it	PRON
ftr-353	2452	3	has	have	AUX
ftr-353	2452	4	sometimes	sometimes	ADV
ftr-353	2452	5	been	be	AUX
ftr-353	2452	6	adduced	adduce	VERB
ftr-353	2452	7	that	that	SCONJ
ftr-353	2452	8	the	the	DET
ftr-353	2452	9	fact	fact	NOUN
ftr-353	2452	10	that	that	SCONJ
ftr-353	2452	11	a	a	DET
ftr-353	2452	12	court	court	NOUN
ftr-353	2452	13	of	of	ADP
ftr-353	2452	14	applicable	applicable	ADJ
ftr-353	2452	15	jurisdiction	jurisdiction	NOUN
ftr-353	2452	16	subsequently	subsequently	ADV
ftr-353	2452	17	upholds	uphold	VERB
ftr-353	2452	18	the	the	DET
ftr-353	2452	19	tax	tax	NOUN
ftr-353	2452	20	treatment	treatment	NOUN
ftr-353	2452	21	of	of	ADP
ftr-353	2452	22	a	a	DET
ftr-353	2452	23	transaction	transaction	NOUN
ftr-353	2452	24	should	should	AUX
ftr-353	2452	25	be	be	AUX
ftr-353	2452	26	a	a	DET
ftr-353	2452	27	strong	strong	ADJ
ftr-353	2452	28	argument	argument	NOUN
ftr-353	2452	29	for	for	ADP
ftr-353	2452	30	the	the	DET
ftr-353	2452	31	proposition	proposition	NOUN
ftr-353	2452	32	that	that	SCONJ
ftr-353	2452	33	such	such	ADJ
ftr-353	2452	34	tax	tax	NOUN
ftr-353	2452	35	treatment	treatment	NOUN
ftr-353	2452	36	was	be	AUX
ftr-353	2452	37	based	base	VERB
ftr-353	2452	38	upon	upon	SCONJ
ftr-353	2452	39	substantial	substantial	ADJ
ftr-353	2452	40	authority	authority	NOUN
ftr-353	2452	41	.	.	PUNCT
ftr-353	2453	1	with	with	ADP
ftr-353	2453	2	respect	respect	NOUN
ftr-353	2453	3	to	to	ADP
ftr-353	2453	4	the	the	DET
ftr-353	2453	5	applicability	applicability	NOUN
ftr-353	2453	6	of	of	ADP
ftr-353	2453	7	penalties	penalty	NOUN
ftr-353	2453	8	should	should	AUX
ftr-353	2453	9	he	he	PRON
ftr-353	2453	10	be	be	AUX
ftr-353	2453	11	reversed	reverse	VERB
ftr-353	2453	12	on	on	ADP
ftr-353	2453	13	appeal	appeal	NOUN
ftr-353	2453	14	,	,	PUNCT
ftr-353	2453	15	judge	judge	PROPN
ftr-353	2453	16	underhill	underhill	PROPN
ftr-353	2453	17	stated	state	VERB
ftr-353	2453	18	:	:	PUNCT
ftr-353	2453	19	to	to	ADP
ftr-353	2453	20	a	a	DET
ftr-353	2453	21	large	large	ADJ
ftr-353	2453	22	extent	extent	NOUN
ftr-353	2453	23	,	,	PUNCT
ftr-353	2453	24	my	my	PRON
ftr-353	2453	25	holding	holding	NOUN
ftr-353	2453	26	in	in	ADP
ftr-353	2453	27	castle	castle	ADJ
ftr-353	2453	28	harbour	harbour	NOUN
ftr-353	2453	29	i	i	PRON
ftr-353	2453	30	in	in	ADP
ftr-353	2453	31	favor	favor	NOUN
ftr-353	2453	32	of	of	ADP
ftr-353	2453	33	the	the	DET
ftr-353	2453	34	taxpayer	taxpayer	NOUN
ftr-353	2453	35	demonstrates	demonstrate	VERB
ftr-353	2453	36	the	the	DET
ftr-353	2453	37	substantial	substantial	ADJ
ftr-353	2453	38	authority	authority	NOUN
ftr-353	2453	39	for	for	ADP
ftr-353	2453	40	the	the	DET
ftr-353	2453	41	partnership	partnership	NOUN
ftr-353	2453	42	’s	’s	PART
ftr-353	2453	43	tax	tax	NOUN
ftr-353	2453	44	treatment	treatment	NOUN
ftr-353	2453	45	of	of	ADP
ftr-353	2453	46	the	the	DET
ftr-353	2453	47	dutch	dutch	ADJ
ftr-353	2453	48	banks	bank	NOUN
ftr-353	2453	49	,	,	PUNCT
ftr-353	2453	50	as	as	SCONJ
ftr-353	2453	51	does	do	VERB
ftr-353	2453	52	my	my	PRON
ftr-353	2453	53	discussion	discussion	NOUN
ftr-353	2453	54	above	above	ADP
ftr-353	2453	55	of	of	ADP
ftr-353	2453	56	the	the	DET
ftr-353	2453	57	dutch	dutch	ADJ
ftr-353	2453	58	banks	bank	NOUN
ftr-353	2453	59	’	’	PART
ftr-353	2453	60	interest	interest	NOUN
ftr-353	2453	61	in	in	ADP
ftr-353	2453	62	castle	castle	PROPN
ftr-353	2453	63	harbour	harbour	PROPN
ftr-353	2453	64	under	under	ADP
ftr-353	2453	65	section	section	NOUN
ftr-353	2453	66	704(e)(1	704(e)(1	NUM
ftr-353	2453	67	)	)	PUNCT
ftr-353	2453	68	.	.	PUNCT
ftr-353	2454	1	in	in	ADP
ftr-353	2454	2	addition	addition	NOUN
ftr-353	2454	3	,	,	PUNCT
ftr-353	2454	4	the	the	DET
ftr-353	2454	5	government	government	NOUN
ftr-353	2454	6	’s	’s	PART
ftr-353	2454	7	arguments	argument	NOUN
ftr-353	2454	8	against	against	ADP
ftr-353	2454	9	the	the	DET
ftr-353	2454	10	substantial	substantial	ADJ
ftr-353	2454	11	authority	authority	NOUN
ftr-353	2454	12	defense	defense	NOUN
ftr-353	2454	13	are	be	AUX
ftr-353	2454	14	unavailing	unavaile	VERB
ftr-353	2454	15	.	.	PUNCT
ftr-353	2455	1	(	(	PUNCT
ftr-353	2455	2	emphasis	emphasis	NOUN
ftr-353	2455	3	supplied	supply	VERB
ftr-353	2455	4	)	)	PUNCT
ftr-353	2455	5	•	•	NUM
ftr-353	2455	6	judge	judge	NOUN
ftr-353	2455	7	underhill	underhill	PROPN
ftr-353	2455	8	also	also	ADV
ftr-353	2455	9	sought	seek	VERB
ftr-353	2455	10	to	to	PART
ftr-353	2455	11	place	place	VERB
ftr-353	2455	12	the	the	DET
ftr-353	2455	13	application	application	NOUN
ftr-353	2455	14	of	of	ADP
ftr-353	2455	15	the	the	DET
ftr-353	2455	16	penalty	penalty	NOUN
ftr-353	2455	17	provisions	provision	NOUN
ftr-353	2455	18	in	in	ADP
ftr-353	2455	19	a	a	DET
ftr-353	2455	20	temporal	temporal	ADJ
ftr-353	2455	21	context	context	NOUN
ftr-353	2455	22	when	when	SCONJ
ftr-353	2455	23	he	he	PRON
ftr-353	2455	24	stated	state	VERB
ftr-353	2455	25	:	:	PUNCT
ftr-353	2455	26	the	the	DET
ftr-353	2455	27	government	government	NOUN
ftr-353	2455	28	argues	argue	VERB
ftr-353	2455	29	that	that	SCONJ
ftr-353	2455	30	culbertson	culbertson	PROPN
ftr-353	2455	31	and	and	CCONJ
ftr-353	2455	32	second	second	ADJ
ftr-353	2455	33	circuit	circuit	NOUN
ftr-353	2455	34	cases	case	NOUN
ftr-353	2455	35	like	like	ADP
ftr-353	2455	36	slifka	slifka	ADJ
ftr-353	2455	37	and	and	CCONJ
ftr-353	2455	38	dyer	dyer	NOUN
ftr-353	2455	39	that	that	PRON
ftr-353	2455	40	interpreted	interpret	VERB
ftr-353	2455	41	culbertson	culbertson	PROPN
ftr-353	2455	42	can	can	AUX
ftr-353	2455	43	not	not	PART
ftr-353	2455	44	provide	provide	VERB
ftr-353	2455	45	substantial	substantial	ADJ
ftr-353	2455	46	authority	authority	NOUN
ftr-353	2455	47	for	for	ADP
ftr-353	2455	48	the	the	DET
ftr-353	2455	49	partnership	partnership	NOUN
ftr-353	2455	50	’s	’s	PART
ftr-353	2455	51	tax	tax	NOUN
ftr-353	2455	52	position	position	NOUN
ftr-353	2455	53	because	because	SCONJ
ftr-353	2455	54	the	the	DET
ftr-353	2455	55	second	second	ADJ
ftr-353	2455	56	circuit	circuit	NOUN
ftr-353	2455	57	held	hold	VERB
ftr-353	2455	58	in	in	ADP
ftr-353	2455	59	castle	castle	PROPN
ftr-353	2455	60	harbour	harbour	PROPN
ftr-353	2455	61	ii	ii	PROPN
ftr-353	2455	62	that	that	SCONJ
ftr-353	2455	63	the	the	DET
ftr-353	2455	64	dutch	dutch	ADJ
ftr-353	2455	65	banks	bank	NOUN
ftr-353	2455	66	were	be	AUX
ftr-353	2455	67	not	not	PART
ftr-353	2455	68	partners	partner	NOUN
ftr-353	2455	69	under	under	ADP
ftr-353	2455	70	culbertson	culbertson	PROPN
ftr-353	2455	71	.	.	PUNCT
ftr-353	2456	1	the	the	DET
ftr-353	2456	2	government	government	NOUN
ftr-353	2456	3	,	,	PUNCT
ftr-353	2456	4	however	however	ADV
ftr-353	2456	5	,	,	PUNCT
ftr-353	2456	6	has	have	AUX
ftr-353	2456	7	not	not	PART
ftr-353	2456	8	pointed	point	VERB
ftr-353	2456	9	to	to	ADP
ftr-353	2456	10	any	any	DET
ftr-353	2456	11	second	second	ADJ
ftr-353	2456	12	circuit	circuit	NOUN
ftr-353	2456	13	case	case	NOUN
ftr-353	2456	14	or	or	CCONJ
ftr-353	2456	15	other	other	ADJ
ftr-353	2456	16	authority	authority	NOUN
ftr-353	2456	17	,	,	PUNCT
ftr-353	2456	18	prior	prior	ADV
ftr-353	2456	19	to	to	ADP
ftr-353	2456	20	1997	1997	NUM
ftr-353	2456	21	and	and	CCONJ
ftr-353	2456	22	1998	1998	NUM
ftr-353	2456	23	when	when	SCONJ
ftr-353	2456	24	the	the	DET
ftr-353	2456	25	castle	castle	NOUN
ftr-353	2456	26	harbour	harbour	PROPN
ftr-353	2456	27	partners	partner	NOUN
ftr-353	2456	28	took	take	VERB
ftr-353	2456	29	the	the	DET
ftr-353	2456	30	tax	tax	NOUN
ftr-353	2456	31	positions	position	NOUN
ftr-353	2456	32	at	at	ADP
ftr-353	2456	33	issue	issue	NOUN
ftr-353	2456	34	,	,	PUNCT
ftr-353	2456	35	where	where	SCONJ
ftr-353	2456	36	the	the	DET
ftr-353	2456	37	parties	party	NOUN
ftr-353	2456	38	’	’	PART
ftr-353	2456	39	good	good	ADJ
ftr-353	2456	40	faith	faith	NOUN
ftr-353	2456	41	intention	intention	NOUN
ftr-353	2456	42	or	or	CCONJ
ftr-353	2456	43	valid	valid	ADJ
ftr-353	2456	44	business	business	NOUN
ftr-353	2456	45	purpose	purpose	NOUN
ftr-353	2456	46	in	in	ADP
ftr-353	2456	47	forming	form	VERB
ftr-353	2456	48	a	a	DET
ftr-353	2456	49	partnership	partnership	NOUN
ftr-353	2456	50	was	be	AUX
ftr-353	2456	51	not	not	PART
ftr-353	2456	52	sufficient	sufficient	ADJ
ftr-353	2456	53	to	to	PART
ftr-353	2456	54	support	support	VERB
ftr-353	2456	55	a	a	DET
ftr-353	2456	56	conclusion	conclusion	NOUN
ftr-353	2456	57	of	of	ADP
ftr-353	2456	58	partnership	partnership	NOUN
ftr-353	2456	59	status	status	NOUN
ftr-353	2456	60	for	for	ADP
ftr-353	2456	61	tax	tax	NOUN
ftr-353	2456	62	purposes	purpose	NOUN
ftr-353	2456	63	.	.	PUNCT
ftr-353	2457	1	•	•	NOUN
ftr-353	2457	2	in	in	ADP
ftr-353	2457	3	the	the	DET
ftr-353	2457	4	context	context	NOUN
ftr-353	2457	5	of	of	ADP
ftr-353	2457	6	the	the	DET
ftr-353	2457	7	previous	previous	ADJ
ftr-353	2457	8	two	two	NUM
ftr-353	2457	9	bullet	bullet	NOUN
ftr-353	2457	10	points	point	NOUN
ftr-353	2457	11	,	,	PUNCT
ftr-353	2457	12	it	it	PRON
ftr-353	2457	13	is	be	AUX
ftr-353	2457	14	worth	worth	ADJ
ftr-353	2457	15	noting	note	VERB
ftr-353	2457	16	that	that	SCONJ
ftr-353	2457	17	judge	judge	NOUN
ftr-353	2457	18	underhill	underhill	PROPN
ftr-353	2457	19	’s	’s	PART
ftr-353	2457	20	observations	observation	NOUN
ftr-353	2457	21	in	in	ADP
ftr-353	2457	22	the	the	DET
ftr-353	2457	23	immediately	immediately	ADV
ftr-353	2457	24	preceding	precede	VERB
ftr-353	2457	25	bullet	bullet	NOUN
ftr-353	2457	26	point	point	NOUN
ftr-353	2457	27	appears	appear	VERB
ftr-353	2457	28	to	to	PART
ftr-353	2457	29	be	be	AUX
ftr-353	2457	30	consistent	consistent	ADJ
ftr-353	2457	31	with	with	ADP
ftr-353	2457	32	reg	reg	NOUN
ftr-353	2457	33	.	.	PUNCT
ftr-353	2458	1	§	§	PROPN
ftr-353	2458	2	1.66624(d)(3)(iv)(c	1.66624(d)(3)(iv)(c	NUM
ftr-353	2458	3	)	)	PUNCT
ftr-353	2458	4	,	,	PUNCT
ftr-353	2458	5	which	which	PRON
ftr-353	2458	6	provides	provide	VERB
ftr-353	2458	7	that	that	SCONJ
ftr-353	2458	8	whether	whether	SCONJ
ftr-353	2458	9	a	a	DET
ftr-353	2458	10	position	position	NOUN
ftr-353	2458	11	was	be	AUX
ftr-353	2458	12	supported	support	VERB
ftr-353	2458	13	by	by	ADP
ftr-353	2458	14	substantial	substantial	ADJ
ftr-353	2458	15	authority	authority	NOUN
ftr-353	2458	16	must	must	AUX
ftr-353	2458	17	be	be	AUX
ftr-353	2458	18	determined	determine	VERB
ftr-353	2458	19	with	with	ADP
ftr-353	2458	20	reference	reference	NOUN
ftr-353	2458	21	to	to	ADP
ftr-353	2458	22	authorities	authority	NOUN
ftr-353	2458	23	in	in	ADP
ftr-353	2458	24	existence	existence	NOUN
ftr-353	2458	25	at	at	ADP
ftr-353	2458	26	the	the	DET
ftr-353	2458	27	time	time	NOUN
ftr-353	2458	28	.	.	PUNCT
ftr-353	2459	1	but	but	CCONJ
ftr-353	2459	2	,	,	PUNCT
ftr-353	2459	3	judge	judge	PROPN
ftr-353	2459	4	underhill	underhill	PROPN
ftr-353	2459	5	’s	’s	PART
ftr-353	2459	6	observations	observation	NOUN
ftr-353	2459	7	in	in	ADP
ftr-353	2459	8	the	the	DET
ftr-353	2459	9	second	second	ADJ
ftr-353	2459	10	preceding	precede	VERB
ftr-353	2459	11	bullet	bullet	NOUN
ftr-353	2459	12	point	point	NOUN
ftr-353	2459	13	appear	appear	VERB
ftr-353	2459	14	to	to	PART
ftr-353	2459	15	be	be	AUX
ftr-353	2459	16	inconsistent	inconsistent	ADJ
ftr-353	2459	17	with	with	ADP
ftr-353	2459	18	both	both	DET
ftr-353	2459	19	reg	reg	NOUN
ftr-353	2459	20	.	.	PUNCT
ftr-353	2460	1	§	§	PROPN
ftr-353	2460	2	1.66624(d)(3)(iii	1.66624(d)(3)(iii	NUM
ftr-353	2460	3	)	)	PUNCT
ftr-353	2460	4	,	,	PUNCT
ftr-353	2460	5	and	and	CCONJ
ftr-353	2460	6	observations	observation	NOUN
ftr-353	2460	7	in	in	ADP
ftr-353	2460	8	the	the	DET
ftr-353	2460	9	immediately	immediately	ADV
ftr-353	2460	10	preceding	precede	VERB
ftr-353	2460	11	bullet	bullet	NOUN
ftr-353	2460	12	.	.	PUNCT
ftr-353	2461	1	however	however	ADV
ftr-353	2461	2	,	,	PUNCT
ftr-353	2461	3	we	we	PRON
ftr-353	2461	4	are	be	AUX
ftr-353	2461	5	not	not	PART
ftr-353	2461	6	all	all	PRON
ftr-353	2461	7	in	in	ADP
ftr-353	2461	8	agreement	agreement	NOUN
ftr-353	2461	9	with	with	ADP
ftr-353	2461	10	what	what	PRON
ftr-353	2461	11	judge	judge	NOUN
ftr-353	2461	12	underhill	underhill	PROPN
ftr-353	2461	13	intended	intend	VERB
ftr-353	2461	14	the	the	DET
ftr-353	2461	15	observations	observation	NOUN
ftr-353	2461	16	in	in	ADP
ftr-353	2461	17	the	the	DET
ftr-353	2461	18	second	second	ADJ
ftr-353	2461	19	preceding	precede	VERB
ftr-353	2461	20	bullet	bullet	NOUN
ftr-353	2461	21	point	point	NOUN
ftr-353	2461	22	to	to	PART
ftr-353	2461	23	mean	mean	VERB
ftr-353	2461	24	.	.	PUNCT
ftr-353	2462	1	•	•	NUM
ftr-353	2462	2	stay	stay	NOUN
ftr-353	2462	3	tuned	tune	VERB
ftr-353	2462	4	for	for	ADP
ftr-353	2462	5	further	further	ADJ
ftr-353	2462	6	proceedings	proceeding	NOUN
ftr-353	2462	7	on	on	ADP
ftr-353	2462	8	appeal	appeal	NOUN
ftr-353	2462	9	to	to	ADP
ftr-353	2462	10	the	the	DET
ftr-353	2462	11	second	second	ADJ
ftr-353	2462	12	circuit	circuit	NOUN
ftr-353	2462	13	,	,	PUNCT
ftr-353	2462	14	where	where	SCONJ
ftr-353	2462	15	the	the	DET
ftr-353	2462	16	same	same	ADJ
ftr-353	2462	17	panel	panel	NOUN
ftr-353	2462	18	that	that	PRON
ftr-353	2462	19	heard	hear	VERB
ftr-353	2462	20	castle	castle	PROPN
ftr-353	2462	21	harbour	harbour	PROPN
ftr-353	2462	22	ii	ii	PROPN
ftr-353	2462	23	will	will	AUX
ftr-353	2462	24	hear	hear	VERB
ftr-353	2462	25	castle	castle	PROPN
ftr-353	2462	26	harbour	harbour	PROPN
ftr-353	2462	27	iv	iv	PROPN
ftr-353	2462	28	.	.	PROPN
ftr-353	2462	29	199	199	NUM
ftr-353	2462	30	florida	florida	PROPN
ftr-353	2462	31	tax	tax	NOUN
ftr-353	2462	32	review	review	NOUN
ftr-353	2462	33	[	[	X
ftr-353	2462	34	vol	vol	NOUN
ftr-353	2462	35	.	.	PUNCT
ftr-353	2463	1	10	10	NUM
ftr-353	2463	2	:	:	PUNCT
ftr-353	2463	3	si	si	PROPN
ftr-353	2463	4	9	9	NUM
ftr-353	2463	5	.	.	PUNCT
ftr-353	2463	6	consolidated	consolidated	PROPN
ftr-353	2463	7	edison	edison	PROPN
ftr-353	2463	8	.	.	PUNCT
ftr-353	2464	1	taxpayer	taxpayer	NOUN
ftr-353	2464	2	victory	victory	NOUN
ftr-353	2464	3	in	in	ADP
ftr-353	2464	4	the	the	DET
ftr-353	2464	5	court	court	NOUN
ftr-353	2464	6	of	of	ADP
ftr-353	2464	7	federal	federal	ADJ
ftr-353	2464	8	claims	claim	NOUN
ftr-353	2464	9	in	in	ADP
ftr-353	2464	10	a	a	DET
ftr-353	2464	11	lease	lease	NOUN
ftr-353	2464	12	-	-	PUNCT
ftr-353	2464	13	in	in	NOUN
ftr-353	2464	14	,	,	PUNCT
ftr-353	2464	15	lease	lease	NOUN
ftr-353	2464	16	-	-	PUNCT
ftr-353	2464	17	out	out	NOUN
ftr-353	2464	18	(	(	PUNCT
ftr-353	2464	19	lilo	lilo	ADJ
ftr-353	2464	20	)	)	PUNCT
ftr-353	2464	21	transaction	transaction	NOUN
ftr-353	2464	22	with	with	ADP
ftr-353	2464	23	a	a	DET
ftr-353	2464	24	dutch	dutch	ADJ
ftr-353	2464	25	utility	utility	NOUN
ftr-353	2464	26	.	.	PUNCT
ftr-353	2465	1	on	on	ADP
ftr-353	2465	2	appeal	appeal	NOUN
ftr-353	2465	3	,	,	PUNCT
ftr-353	2465	4	the	the	DET
ftr-353	2465	5	taxpayer	taxpayer	NOUN
ftr-353	2465	6	is	be	AUX
ftr-353	2465	7	likely	likely	ADJ
ftr-353	2465	8	to	to	PART
ftr-353	2465	9	hit	hit	VERB
ftr-353	2465	10	a	a	DET
ftr-353	2465	11	dutch	dutch	ADJ
ftr-353	2465	12	wall	wall	NOUN
ftr-353	2465	13	,	,	PUNCT
ftr-353	2465	14	i.e.	i.e.	X
ftr-353	2465	15	,	,	PUNCT
ftr-353	2465	16	a	a	DET
ftr-353	2465	17	[	[	X
ftr-353	2465	18	timothy	timothy	X
ftr-353	2465	19	]	]	X
ftr-353	2465	20	dyk	dyk	PROPN
ftr-353	2465	21	.	.	PUNCT
ftr-353	2466	1	consolidated	consolidated	PROPN
ftr-353	2466	2	edison	edison	PROPN
ftr-353	2466	3	co.	co.	PROPN
ftr-353	2466	4	of	of	ADP
ftr-353	2466	5	new	new	PROPN
ftr-353	2466	6	york	york	PROPN
ftr-353	2466	7	v.	v.	PROPN
ftr-353	2466	8	united	united	PROPN
ftr-353	2466	9	states	states	PROPN
ftr-353	2466	10	,	,	PUNCT
ftr-353	2466	11	90	90	NUM
ftr-353	2466	12	fed	feed	VERB
ftr-353	2466	13	.	.	PUNCT
ftr-353	2467	1	cl	cl	NOUN
ftr-353	2467	2	.	.	PUNCT
ftr-353	2468	1	228	228	NUM
ftr-353	2468	2	(	(	PUNCT
ftr-353	2468	3	10/21/09	10/21/09	NUM
ftr-353	2468	4	)	)	PUNCT
ftr-353	2468	5	.	.	PUNCT
ftr-353	2469	1	the	the	DET
ftr-353	2469	2	court	court	NOUN
ftr-353	2469	3	of	of	ADP
ftr-353	2469	4	federal	federal	ADJ
ftr-353	2469	5	claims	claim	NOUN
ftr-353	2469	6	(	(	PUNCT
ftr-353	2469	7	judge	judge	NOUN
ftr-353	2469	8	horn	horn	NOUN
ftr-353	2469	9	)	)	PUNCT
ftr-353	2469	10	,	,	PUNCT
ftr-353	2469	11	in	in	ADP
ftr-353	2469	12	a	a	DET
ftr-353	2469	13	long	long	ADJ
ftr-353	2469	14	and	and	CCONJ
ftr-353	2469	15	careful	careful	ADJ
ftr-353	2469	16	opinion	opinion	NOUN
ftr-353	2469	17	held	hold	VERB
ftr-353	2469	18	that	that	SCONJ
ftr-353	2469	19	,	,	PUNCT
ftr-353	2469	20	under	under	ADP
ftr-353	2469	21	the	the	DET
ftr-353	2469	22	particular	particular	ADJ
ftr-353	2469	23	facts	fact	NOUN
ftr-353	2469	24	of	of	ADP
ftr-353	2469	25	this	this	DET
ftr-353	2469	26	case	case	NOUN
ftr-353	2469	27	,	,	PUNCT
ftr-353	2469	28	the	the	DET
ftr-353	2469	29	lilo	lilo	ADJ
ftr-353	2469	30	transaction	transaction	NOUN
ftr-353	2469	31	taxpayer	taxpayer	NOUN
ftr-353	2469	32	entered	enter	VERB
ftr-353	2469	33	into	into	ADP
ftr-353	2469	34	with	with	ADP
ftr-353	2469	35	a	a	DET
ftr-353	2469	36	dutch	dutch	ADJ
ftr-353	2469	37	utility	utility	NOUN
ftr-353	2469	38	had	have	VERB
ftr-353	2469	39	economic	economic	ADJ
ftr-353	2469	40	substance	substance	NOUN
ftr-353	2469	41	,	,	PUNCT
ftr-353	2469	42	i.e.	i.e.	X
ftr-353	2469	43	,	,	PUNCT
ftr-353	2469	44	that	that	SCONJ
ftr-353	2469	45	no	no	DET
ftr-353	2469	46	decision	decision	NOUN
ftr-353	2469	47	as	as	ADP
ftr-353	2469	48	to	to	ADP
ftr-353	2469	49	whether	whether	SCONJ
ftr-353	2469	50	particular	particular	ADJ
ftr-353	2469	51	options	option	NOUN
ftr-353	2469	52	would	would	AUX
ftr-353	2469	53	be	be	AUX
ftr-353	2469	54	exercised	exercise	VERB
ftr-353	2469	55	was	be	AUX
ftr-353	2469	56	“	"	PUNCT
ftr-353	2469	57	pre	pre	ADJ
ftr-353	2469	58	-	-	ADJ
ftr-353	2469	59	ordained	ordained	ADJ
ftr-353	2469	60	”	"	PUNCT
ftr-353	2469	61	and	and	CCONJ
ftr-353	2469	62	that	that	SCONJ
ftr-353	2469	63	taxpayer	taxpayer	NOUN
ftr-353	2469	64	“	"	PUNCT
ftr-353	2469	65	bore	bear	VERB
ftr-353	2469	66	the	the	DET
ftr-353	2469	67	burdens	burden	NOUN
ftr-353	2469	68	and	and	CCONJ
ftr-353	2469	69	benefits	benefit	NOUN
ftr-353	2469	70	of	of	ADP
ftr-353	2469	71	ownership	ownership	NOUN
ftr-353	2469	72	.	.	PUNCT
ftr-353	2469	73	”	"	PUNCT
ftr-353	2470	1	in	in	ADP
ftr-353	2470	2	finding	find	VERB
ftr-353	2470	3	that	that	SCONJ
ftr-353	2470	4	taxpayer	taxpayer	NOUN
ftr-353	2470	5	had	have	AUX
ftr-353	2470	6	shown	show	VERB
ftr-353	2470	7	that	that	SCONJ
ftr-353	2470	8	the	the	DET
ftr-353	2470	9	transaction	transaction	NOUN
ftr-353	2470	10	was	be	AUX
ftr-353	2470	11	a	a	DET
ftr-353	2470	12	true	true	ADJ
ftr-353	2470	13	lease	lease	NOUN
ftr-353	2470	14	and	and	CCONJ
ftr-353	2470	15	should	should	AUX
ftr-353	2470	16	be	be	AUX
ftr-353	2470	17	respected	respect	VERB
ftr-353	2470	18	,	,	PUNCT
ftr-353	2470	19	she	she	PRON
ftr-353	2470	20	distinguished	distinguish	VERB
ftr-353	2470	21	factually	factually	ADV
ftr-353	2470	22	other	other	ADJ
ftr-353	2470	23	lilo	lilo	ADJ
ftr-353	2470	24	cases	case	NOUN
ftr-353	2470	25	decided	decide	VERB
ftr-353	2470	26	for	for	ADP
ftr-353	2470	27	the	the	DET
ftr-353	2470	28	government	government	NOUN
ftr-353	2470	29	,	,	PUNCT
ftr-353	2470	30	such	such	ADJ
ftr-353	2470	31	as	as	ADP
ftr-353	2470	32	bb	bb	PROPN
ftr-353	2470	33	&	&	CCONJ
ftr-353	2470	34	t	t	PROPN
ftr-353	2470	35	corporation	corporation	PROPN
ftr-353	2470	36	v.	v.	PROPN
ftr-353	2470	37	united	united	PROPN
ftr-353	2470	38	states	states	PROPN
ftr-353	2470	39	,	,	PUNCT
ftr-353	2470	40	523	523	NUM
ftr-353	2470	41	f.3d	f.3d	NUM
ftr-353	2470	42	461	461	NUM
ftr-353	2470	43	(	(	PUNCT
ftr-353	2470	44	4th	4th	ADJ
ftr-353	2470	45	cir	cir	NOUN
ftr-353	2470	46	.	.	PROPN
ftr-353	2470	47	2008	2008	NUM
ftr-353	2470	48	)	)	PUNCT
ftr-353	2470	49	,	,	PUNCT
ftr-353	2470	50	and	and	CCONJ
ftr-353	2470	51	awg	awg	PROPN
ftr-353	2470	52	leasing	leasing	NOUN
ftr-353	2470	53	trust	trust	PROPN
ftr-353	2470	54	v.	v.	ADP
ftr-353	2470	55	united	united	PROPN
ftr-353	2470	56	states	states	PROPN
ftr-353	2470	57	,	,	PUNCT
ftr-353	2470	58	592	592	NUM
ftr-353	2470	59	f.	f.	PROPN
ftr-353	2470	60	supp	supp	PROPN
ftr-353	2470	61	.	.	PUNCT
ftr-353	2471	1	2d	2d	PROPN
ftr-353	2471	2	953	953	NUM
ftr-353	2471	3	(	(	PUNCT
ftr-353	2471	4	n.d	n.d	PROPN
ftr-353	2471	5	.	.	PROPN
ftr-353	2471	6	ohio	ohio	PROPN
ftr-353	2471	7	2008	2008	NUM
ftr-353	2471	8	)	)	PUNCT
ftr-353	2471	9	.	.	PUNCT
ftr-353	2472	1	•	•	NOUN
ftr-353	2472	2	a	a	DET
ftr-353	2472	3	large	large	ADJ
ftr-353	2472	4	portion	portion	NOUN
ftr-353	2472	5	of	of	ADP
ftr-353	2472	6	the	the	DET
ftr-353	2472	7	opinion	opinion	NOUN
ftr-353	2472	8	consists	consist	VERB
ftr-353	2472	9	of	of	ADP
ftr-353	2472	10	judge	judge	NOUN
ftr-353	2472	11	horn	horn	PROPN
ftr-353	2472	12	’s	’s	PART
ftr-353	2472	13	analysis	analysis	NOUN
ftr-353	2472	14	of	of	ADP
ftr-353	2472	15	the	the	DET
ftr-353	2472	16	expert	expert	ADJ
ftr-353	2472	17	evidence	evidence	NOUN
ftr-353	2472	18	,	,	PUNCT
ftr-353	2472	19	with	with	ADP
ftr-353	2472	20	pointed	pointed	ADJ
ftr-353	2472	21	criticism	criticism	NOUN
ftr-353	2472	22	of	of	ADP
ftr-353	2472	23	one	one	NUM
ftr-353	2472	24	expert	expert	NOUN
ftr-353	2472	25	who	who	PRON
ftr-353	2472	26	“	"	PUNCT
ftr-353	2472	27	failed	fail	VERB
ftr-353	2472	28	to	to	PART
ftr-353	2472	29	conduct	conduct	VERB
ftr-353	2472	30	in	in	ADP
ftr-353	2472	31	-	-	PUNCT
ftr-353	2472	32	depth	depth	NOUN
ftr-353	2472	33	studies	study	NOUN
ftr-353	2472	34	of	of	ADP
ftr-353	2472	35	the	the	DET
ftr-353	2472	36	…	…	PUNCT
ftr-353	2472	37	[	[	X
ftr-353	2472	38	t]ransaction	t]ransaction	NOUN
ftr-353	2472	39	and	and	CCONJ
ftr-353	2472	40	gave	give	VERB
ftr-353	2472	41	almost	almost	ADV
ftr-353	2472	42	automatic	automatic	ADJ
ftr-353	2472	43	and	and	CCONJ
ftr-353	2472	44	generalized	generalized	ADJ
ftr-353	2472	45	conclusions	conclusion	NOUN
ftr-353	2472	46	on	on	ADP
ftr-353	2472	47	the	the	DET
ftr-353	2472	48	flaws	flaw	NOUN
ftr-353	2472	49	of	of	ADP
ftr-353	2472	50	lilo	lilo	ADJ
ftr-353	2472	51	and	and	CCONJ
ftr-353	2472	52	silo	silo	VERB
ftr-353	2472	53	transactions	transaction	NOUN
ftr-353	2472	54	for	for	ADP
ftr-353	2472	55	tax	tax	NOUN
ftr-353	2472	56	purposes	purpose	NOUN
ftr-353	2472	57	.	.	PUNCT
ftr-353	2472	58	”	"	PUNCT
ftr-353	2473	1	•	•	NUM
ftr-353	2473	2	alleged	allege	VERB
ftr-353	2473	3	“	"	PUNCT
ftr-353	2473	4	spoliation	spoliation	NOUN
ftr-353	2473	5	of	of	ADP
ftr-353	2473	6	evidence	evidence	NOUN
ftr-353	2473	7	”	"	PUNCT
ftr-353	2473	8	in	in	ADP
ftr-353	2473	9	2000	2000	NUM
ftr-353	2473	10	by	by	ADP
ftr-353	2473	11	reason	reason	NOUN
ftr-353	2473	12	of	of	ADP
ftr-353	2473	13	a	a	DET
ftr-353	2473	14	switch	switch	NOUN
ftr-353	2473	15	in	in	ADP
ftr-353	2473	16	e	e	NOUN
ftr-353	2473	17	-	-	NOUN
ftr-353	2473	18	mail	mail	NOUN
ftr-353	2473	19	systems	system	NOUN
ftr-353	2473	20	without	without	ADP
ftr-353	2473	21	preserving	preserve	VERB
ftr-353	2473	22	all	all	PRON
ftr-353	2473	23	of	of	ADP
ftr-353	2473	24	the	the	DET
ftr-353	2473	25	thenexisting	thenexisting	NOUN
ftr-353	2473	26	e	e	NOUN
ftr-353	2473	27	-	-	NOUN
ftr-353	2473	28	mails	mail	NOUN
ftr-353	2473	29	,	,	PUNCT
ftr-353	2473	30	and	and	CCONJ
ftr-353	2473	31	the	the	DET
ftr-353	2473	32	desire	desire	NOUN
ftr-353	2473	33	to	to	PART
ftr-353	2473	34	protect	protect	VERB
ftr-353	2473	35	1997	1997	NUM
ftr-353	2473	36	memoranda	memorandum	NOUN
ftr-353	2473	37	as	as	ADP
ftr-353	2473	38	work	work	NOUN
ftr-353	2473	39	product	product	NOUN
ftr-353	2473	40	,	,	PUNCT
ftr-353	2473	41	come	come	VERB
ftr-353	2473	42	into	into	ADP
ftr-353	2473	43	conflict	conflict	NOUN
ftr-353	2473	44	with	with	ADP
ftr-353	2473	45	bad	bad	ADJ
ftr-353	2473	46	result	result	NOUN
ftr-353	2473	47	for	for	ADP
ftr-353	2473	48	the	the	DET
ftr-353	2473	49	credibility	credibility	NOUN
ftr-353	2473	50	of	of	ADP
ftr-353	2473	51	an	an	DET
ftr-353	2473	52	in	in	ADP
ftr-353	2473	53	-	-	PUNCT
ftr-353	2473	54	house	house	NOUN
ftr-353	2473	55	lawyer	lawyer	NOUN
ftr-353	2473	56	.	.	PUNCT
ftr-353	2474	1	(	(	PUNCT
ftr-353	2474	2	“	"	PUNCT
ftr-353	2474	3	he	he	PRON
ftr-353	2474	4	was	be	AUX
ftr-353	2474	5	considered	consider	VERB
ftr-353	2474	6	by	by	ADP
ftr-353	2474	7	the	the	DET
ftr-353	2474	8	court	court	NOUN
ftr-353	2474	9	an	an	DET
ftr-353	2474	10	unreliable	unreliable	ADJ
ftr-353	2474	11	witness	witness	NOUN
ftr-353	2474	12	,	,	PUNCT
ftr-353	2474	13	perhaps	perhaps	ADV
ftr-353	2474	14	willing	willing	ADJ
ftr-353	2474	15	to	to	PART
ftr-353	2474	16	write	write	VERB
ftr-353	2474	17	or	or	CCONJ
ftr-353	2474	18	say	say	VERB
ftr-353	2474	19	whatever	whatever	PRON
ftr-353	2474	20	he	he	PRON
ftr-353	2474	21	thought	think	VERB
ftr-353	2474	22	would	would	AUX
ftr-353	2474	23	assist	assist	VERB
ftr-353	2474	24	his	his	PRON
ftr-353	2474	25	then	then	ADV
ftr-353	2474	26	current	current	ADJ
ftr-353	2474	27	assignment	assignment	NOUN
ftr-353	2474	28	.	.	PUNCT
ftr-353	2474	29	”	"	PUNCT
ftr-353	2474	30	)	)	PUNCT
ftr-353	2475	1	the	the	DET
ftr-353	2475	2	court	court	NOUN
ftr-353	2475	3	found	find	VERB
ftr-353	2475	4	that	that	SCONJ
ftr-353	2475	5	litigation	litigation	NOUN
ftr-353	2475	6	was	be	AUX
ftr-353	2475	7	not	not	PART
ftr-353	2475	8	reasonably	reasonably	ADV
ftr-353	2475	9	anticipated	anticipate	VERB
ftr-353	2475	10	until	until	ADP
ftr-353	2475	11	2002	2002	NUM
ftr-353	2475	12	at	at	ADP
ftr-353	2475	13	the	the	DET
ftr-353	2475	14	earliest	early	ADJ
ftr-353	2475	15	because	because	SCONJ
ftr-353	2475	16	negotiations	negotiation	NOUN
ftr-353	2475	17	in	in	ADP
ftr-353	2475	18	connection	connection	NOUN
ftr-353	2475	19	with	with	ADP
ftr-353	2475	20	the	the	DET
ftr-353	2475	21	irs	irs	PROPN
ftr-353	2475	22	audit	audit	NOUN
ftr-353	2475	23	were	be	AUX
ftr-353	2475	24	ongoing	ongoing	ADJ
ftr-353	2475	25	until	until	ADP
ftr-353	2475	26	at	at	ADP
ftr-353	2475	27	least	least	ADJ
ftr-353	2475	28	that	that	DET
ftr-353	2475	29	year	year	NOUN
ftr-353	2475	30	.	.	PUNCT
ftr-353	2476	1	the	the	DET
ftr-353	2476	2	1997	1997	NUM
ftr-353	2476	3	memoranda	memoranda	NOUN
ftr-353	2476	4	were	be	AUX
ftr-353	2476	5	ordered	order	VERB
ftr-353	2476	6	disclosed	disclose	VERB
ftr-353	2476	7	.	.	PUNCT
ftr-353	2477	1	10	10	NUM
ftr-353	2477	2	.	.	PUNCT
ftr-353	2478	1	another	another	DET
ftr-353	2478	2	son	son	NOUN
ftr-353	2478	3	-	-	PUNCT
ftr-353	2478	4	of	of	ADP
ftr-353	2478	5	-	-	PUNCT
ftr-353	2478	6	boss	boss	NOUN
ftr-353	2478	7	-	-	PUNCT
ftr-353	2478	8	type	type	NOUN
ftr-353	2478	9	shelter	shelter	NOUN
ftr-353	2478	10	bites	bite	NOUN
ftr-353	2478	11	the	the	DET
ftr-353	2478	12	dust	dust	NOUN
ftr-353	2478	13	in	in	ADP
ftr-353	2478	14	the	the	DET
ftr-353	2478	15	tax	tax	NOUN
ftr-353	2478	16	court	court	NOUN
ftr-353	2478	17	and	and	CCONJ
ftr-353	2478	18	not	not	PART
ftr-353	2478	19	even	even	ADV
ftr-353	2478	20	the	the	DET
ftr-353	2478	21	thighmaster	thighmaster	NOUN
ftr-353	2478	22	can	can	AUX
ftr-353	2478	23	trim	trim	VERB
ftr-353	2478	24	the	the	DET
ftr-353	2478	25	tax	tax	NOUN
ftr-353	2478	26	bill	bill	NOUN
ftr-353	2478	27	.	.	PUNCT
ftr-353	2479	1	palm	palm	NOUN
ftr-353	2479	2	canyon	canyon	PROPN
ftr-353	2479	3	x	x	PUNCT
ftr-353	2479	4	investments	investments	PROPN
ftr-353	2479	5	,	,	PUNCT
ftr-353	2479	6	llc	llc	PROPN
ftr-353	2479	7	,	,	PUNCT
ftr-353	2479	8	et	et	PROPN
ftr-353	2479	9	al	al	PROPN
ftr-353	2479	10	.	.	PUNCT
ftr-353	2480	1	v.	v.	PROPN
ftr-353	2480	2	commissioner	commissioner	PROPN
ftr-353	2480	3	,	,	PUNCT
ftr-353	2480	4	t.c	t.c	PROPN
ftr-353	2480	5	.	.	PROPN
ftr-353	2480	6	memo	memo	NOUN
ftr-353	2480	7	2009	2009	NUM
ftr-353	2480	8	-	-	SYM
ftr-353	2480	9	288	288	NUM
ftr-353	2480	10	(	(	PUNCT
ftr-353	2480	11	12/15/09	12/15/09	NUM
ftr-353	2480	12	)	)	PUNCT
ftr-353	2480	13	.	.	PUNCT
ftr-353	2481	1	in	in	ADP
ftr-353	2481	2	a	a	DET
ftr-353	2481	3	lengthy	lengthy	ADJ
ftr-353	2481	4	opinion	opinion	NOUN
ftr-353	2481	5	the	the	DET
ftr-353	2481	6	court	court	NOUN
ftr-353	2481	7	(	(	PUNCT
ftr-353	2481	8	judge	judge	NOUN
ftr-353	2481	9	marvel	marvel	PROPN
ftr-353	2481	10	)	)	PUNCT
ftr-353	2481	11	held	hold	VERB
ftr-353	2481	12	that	that	SCONJ
ftr-353	2481	13	a	a	DET
ftr-353	2481	14	son	son	NOUN
ftr-353	2481	15	-	-	PUNCT
ftr-353	2481	16	ofboss	ofboss	PROPN
ftr-353	2481	17	investment	investment	NOUN
ftr-353	2481	18	in	in	ADP
ftr-353	2481	19	offsetting	offset	VERB
ftr-353	2481	20	digital	digital	ADJ
ftr-353	2481	21	option	option	NOUN
ftr-353	2481	22	contracts	contract	NOUN
ftr-353	2481	23	was	be	AUX
ftr-353	2481	24	to	to	PART
ftr-353	2481	25	be	be	AUX
ftr-353	2481	26	disregarded	disregard	VERB
ftr-353	2481	27	under	under	ADP
ftr-353	2481	28	the	the	DET
ftr-353	2481	29	economic	economic	ADJ
ftr-353	2481	30	substance	substance	NOUN
ftr-353	2481	31	doctrine	doctrine	NOUN
ftr-353	2481	32	.	.	PUNCT
ftr-353	2482	1	taxpayers	taxpayer	NOUN
ftr-353	2482	2	alan	alan	PROPN
ftr-353	2482	3	and	and	CCONJ
ftr-353	2482	4	suzanne	suzanne	PROPN
ftr-353	2482	5	hamel	hamel	PROPN
ftr-353	2482	6	ran	run	VERB
ftr-353	2482	7	a	a	DET
ftr-353	2482	8	retail	retail	ADJ
ftr-353	2482	9	business	business	NOUN
ftr-353	2482	10	that	that	PRON
ftr-353	2482	11	included	include	VERB
ftr-353	2482	12	the	the	DET
ftr-353	2482	13	extremely	extremely	ADV
ftr-353	2482	14	successful	successful	ADJ
ftr-353	2482	15	“	"	PUNCT
ftr-353	2482	16	thighmaster	thighmaster	ADJ
ftr-353	2482	17	,	,	PUNCT
ftr-353	2482	18	”	"	PUNCT
ftr-353	2482	19	which	which	PRON
ftr-353	2482	20	featured	feature	VERB
ftr-353	2482	21	suzanne	suzanne	PROPN
ftr-353	2482	22	hamel	hamel	PROPN
ftr-353	2482	23	,	,	PUNCT
ftr-353	2482	24	a	a	PROPN
ftr-353	2482	25	/	/	SYM
ftr-353	2482	26	k	k	NOUN
ftr-353	2482	27	/	/	SYM
ftr-353	2482	28	a	a	DET
ftr-353	2482	29	the	the	DET
ftr-353	2482	30	actress	actress	NOUN
ftr-353	2482	31	suzanne	suzanne	PROPN
ftr-353	2482	32	somers	somers	PROPN
ftr-353	2482	33	,	,	PUNCT
ftr-353	2482	34	in	in	ADP
ftr-353	2482	35	its	its	PRON
ftr-353	2482	36	advertising	advertising	NOUN
ftr-353	2482	37	.	.	PUNCT
ftr-353	2483	1	they	they	PRON
ftr-353	2483	2	incorporated	incorporate	VERB
ftr-353	2483	3	alan	alan	PROPN
ftr-353	2483	4	hamel	hamel	PROPN
ftr-353	2483	5	investments	investments	PROPN
ftr-353	2483	6	(	(	PUNCT
ftr-353	2483	7	ahi	ahi	NOUN
ftr-353	2483	8	)	)	PUNCT
ftr-353	2483	9	,	,	PUNCT
ftr-353	2483	10	which	which	PRON
ftr-353	2483	11	in	in	ADP
ftr-353	2483	12	turn	turn	NOUN
ftr-353	2483	13	was	be	AUX
ftr-353	2483	14	the	the	DET
ftr-353	2483	15	sole	sole	ADJ
ftr-353	2483	16	member	member	NOUN
ftr-353	2483	17	of	of	ADP
ftr-353	2483	18	palm	palm	PROPN
ftr-353	2483	19	canyon	canyon	PROPN
ftr-353	2483	20	,	,	PUNCT
ftr-353	2483	21	an	an	DET
ftr-353	2483	22	llc	llc	PROPN
ftr-353	2483	23	.	.	PUNCT
ftr-353	2484	1	palm	palm	PROPN
ftr-353	2484	2	canyon	canyon	PROPN
ftr-353	2484	3	entered	enter	VERB
ftr-353	2484	4	into	into	ADP
ftr-353	2484	5	a	a	DET
ftr-353	2484	6	long	long	ADJ
ftr-353	2484	7	digital	digital	ADJ
ftr-353	2484	8	option	option	NOUN
ftr-353	2484	9	contact	contact	NOUN
ftr-353	2484	10	for	for	ADP
ftr-353	2484	11	a	a	DET
ftr-353	2484	12	premium	premium	NOUN
ftr-353	2484	13	of	of	ADP
ftr-353	2484	14	$	$	SYM
ftr-353	2484	15	5	5	NUM
ftr-353	2484	16	million	million	NUM
ftr-353	2484	17	an	an	DET
ftr-353	2484	18	offsetting	offset	VERB
ftr-353	2484	19	short	short	ADJ
ftr-353	2484	20	option	option	NOUN
ftr-353	2484	21	for	for	ADP
ftr-353	2484	22	which	which	PRON
ftr-353	2484	23	the	the	DET
ftr-353	2484	24	counterparty	counterparty	NOUN
ftr-353	2484	25	paid	pay	VERB
ftr-353	2484	26	a	a	DET
ftr-353	2484	27	premium	premium	NOUN
ftr-353	2484	28	of	of	ADP
ftr-353	2484	29	$	$	SYM
ftr-353	2484	30	4.945	4.945	NUM
ftr-353	2484	31	million	million	NUM
ftr-353	2484	32	,	,	PUNCT
ftr-353	2484	33	resulting	result	VERB
ftr-353	2484	34	in	in	ADP
ftr-353	2484	35	a	a	DET
ftr-353	2484	36	net	net	ADJ
ftr-353	2484	37	premium	premium	NOUN
ftr-353	2484	38	outlay	outlay	NOUN
ftr-353	2484	39	of	of	ADP
ftr-353	2484	40	$	$	SYM
ftr-353	2484	41	55,000	55,000	NUM
ftr-353	2484	42	.	.	PUNCT
ftr-353	2485	1	an	an	DET
ftr-353	2485	2	investment	investment	NOUN
ftr-353	2485	3	company	company	NOUN
ftr-353	2485	4	formed	form	VERB
ftr-353	2485	5	by	by	ADP
ftr-353	2485	6	one	one	NUM
ftr-353	2485	7	of	of	ADP
ftr-353	2485	8	the	the	DET
ftr-353	2485	9	promoters	promoter	NOUN
ftr-353	2485	10	acquired	acquire	VERB
ftr-353	2485	11	a	a	DET
ftr-353	2485	12	membership	membership	NOUN
ftr-353	2485	13	interest	interest	NOUN
ftr-353	2485	14	in	in	ADP
ftr-353	2485	15	the	the	DET
ftr-353	2485	16	llc	llc	NOUN
ftr-353	2485	17	,	,	PUNCT
ftr-353	2485	18	thereby	thereby	ADV
ftr-353	2485	19	allowing	allow	VERB
ftr-353	2485	20	the	the	DET
ftr-353	2485	21	llc	llc	NOUN
ftr-353	2485	22	to	to	PART
ftr-353	2485	23	be	be	AUX
ftr-353	2485	24	treated	treat	VERB
ftr-353	2485	25	as	as	ADP
ftr-353	2485	26	a	a	DET
ftr-353	2485	27	partnership	partnership	NOUN
ftr-353	2485	28	.	.	PUNCT
ftr-353	2486	1	ahi	ahi	PROPN
ftr-353	2486	2	claimed	claim	VERB
ftr-353	2486	3	a	a	DET
ftr-353	2486	4	basis	basis	NOUN
ftr-353	2486	5	2010	2010	NUM
ftr-353	2486	6	]	]	PUNCT
ftr-353	2486	7	recent	recent	ADJ
ftr-353	2486	8	developments	development	NOUN
ftr-353	2486	9	in	in	ADP
ftr-353	2486	10	federal	federal	ADJ
ftr-353	2486	11	income	income	NOUN
ftr-353	2486	12	taxation	taxation	NOUN
ftr-353	2486	13	200	200	NUM
ftr-353	2486	14	in	in	ADP
ftr-353	2486	15	the	the	DET
ftr-353	2486	16	llc	llc	NOUN
ftr-353	2486	17	in	in	ADP
ftr-353	2486	18	the	the	DET
ftr-353	2486	19	amount	amount	NOUN
ftr-353	2486	20	of	of	ADP
ftr-353	2486	21	the	the	DET
ftr-353	2486	22	premium	premium	NOUN
ftr-353	2486	23	paid	pay	VERB
ftr-353	2486	24	for	for	ADP
ftr-353	2486	25	the	the	DET
ftr-353	2486	26	long	long	ADJ
ftr-353	2486	27	position	position	NOUN
ftr-353	2486	28	without	without	ADP
ftr-353	2486	29	reduction	reduction	NOUN
ftr-353	2486	30	for	for	ADP
ftr-353	2486	31	the	the	DET
ftr-353	2486	32	contingent	contingent	NOUN
ftr-353	2486	33	liability	liability	NOUN
ftr-353	2486	34	represented	represent	VERB
ftr-353	2486	35	by	by	ADP
ftr-353	2486	36	the	the	DET
ftr-353	2486	37	short	short	ADJ
ftr-353	2486	38	position	position	NOUN
ftr-353	2486	39	assumed	assume	VERB
ftr-353	2486	40	by	by	ADP
ftr-353	2486	41	the	the	DET
ftr-353	2486	42	partnership	partnership	NOUN
ftr-353	2486	43	.	.	PUNCT
ftr-353	2487	1	on	on	ADP
ftr-353	2487	2	the	the	DET
ftr-353	2487	3	subsequent	subsequent	ADJ
ftr-353	2487	4	liquidation	liquidation	NOUN
ftr-353	2487	5	of	of	ADP
ftr-353	2487	6	the	the	DET
ftr-353	2487	7	partnership	partnership	NOUN
ftr-353	2487	8	,	,	PUNCT
ftr-353	2487	9	ahi	ahi	PROPN
ftr-353	2487	10	claimed	claim	VERB
ftr-353	2487	11	a	a	DET
ftr-353	2487	12	high	high	ADJ
ftr-353	2487	13	basis	basis	NOUN
ftr-353	2487	14	in	in	ADP
ftr-353	2487	15	a	a	DET
ftr-353	2487	16	canadian	canadian	ADJ
ftr-353	2487	17	dollars	dollar	NOUN
ftr-353	2487	18	position	position	NOUN
ftr-353	2487	19	that	that	PRON
ftr-353	2487	20	was	be	AUX
ftr-353	2487	21	sold	sell	VERB
ftr-353	2487	22	for	for	ADP
ftr-353	2487	23	a	a	DET
ftr-353	2487	24	loss	loss	NOUN
ftr-353	2487	25	.	.	PUNCT
ftr-353	2488	1	the	the	DET
ftr-353	2488	2	contracts	contract	NOUN
ftr-353	2488	3	were	be	AUX
ftr-353	2488	4	entered	enter	VERB
ftr-353	2488	5	into	into	ADP
ftr-353	2488	6	through	through	ADP
ftr-353	2488	7	john	john	PROPN
ftr-353	2488	8	ivsan	ivsan	PROPN
ftr-353	2488	9	,	,	PUNCT
ftr-353	2488	10	a	a	DET
ftr-353	2488	11	tax	tax	NOUN
ftr-353	2488	12	attorney	attorney	NOUN
ftr-353	2488	13	with	with	ADP
ftr-353	2488	14	cantley	cantley	PROPN
ftr-353	2488	15	&	&	CCONJ
ftr-353	2488	16	sedacca	sedacca	PROPN
ftr-353	2488	17	,	,	PUNCT
ftr-353	2488	18	llp	llp	PROPN
ftr-353	2488	19	,	,	PUNCT
ftr-353	2488	20	who	who	PRON
ftr-353	2488	21	directed	direct	VERB
ftr-353	2488	22	them	they	PRON
ftr-353	2488	23	to	to	ADP
ftr-353	2488	24	the	the	DET
ftr-353	2488	25	dallas	dallas	PROPN
ftr-353	2488	26	branch	branch	NOUN
ftr-353	2488	27	of	of	ADP
ftr-353	2488	28	deutsche	deutsche	PROPN
ftr-353	2488	29	bank	bank	PROPN
ftr-353	2488	30	to	to	PART
ftr-353	2488	31	implement	implement	VERB
ftr-353	2488	32	the	the	DET
ftr-353	2488	33	strategy	strategy	NOUN
ftr-353	2488	34	,	,	PUNCT
ftr-353	2488	35	which	which	PRON
ftr-353	2488	36	created	create	VERB
ftr-353	2488	37	a	a	DET
ftr-353	2488	38	$	$	SYM
ftr-353	2488	39	5	5	NUM
ftr-353	2488	40	million	million	NUM
ftr-353	2488	41	ordinary	ordinary	ADJ
ftr-353	2488	42	loss	loss	NOUN
ftr-353	2488	43	.	.	PUNCT
ftr-353	2489	1	the	the	DET
ftr-353	2489	2	court	court	NOUN
ftr-353	2489	3	avoided	avoid	VERB
ftr-353	2489	4	the	the	DET
ftr-353	2489	5	technical	technical	ADJ
ftr-353	2489	6	issues	issue	NOUN
ftr-353	2489	7	,	,	PUNCT
ftr-353	2489	8	and	and	CCONJ
ftr-353	2489	9	assumed	assume	VERB
ftr-353	2489	10	that	that	SCONJ
ftr-353	2489	11	the	the	DET
ftr-353	2489	12	transaction	transaction	NOUN
ftr-353	2489	13	satisfied	satisfy	VERB
ftr-353	2489	14	the	the	DET
ftr-353	2489	15	literal	literal	ADJ
ftr-353	2489	16	language	language	NOUN
ftr-353	2489	17	of	of	ADP
ftr-353	2489	18	§	§	PROPN
ftr-353	2489	19	752	752	NUM
ftr-353	2489	20	and	and	CCONJ
ftr-353	2489	21	that	that	SCONJ
ftr-353	2489	22	under	under	ADP
ftr-353	2489	23	helmer	helmer	NOUN
ftr-353	2489	24	v.	v.	ADP
ftr-353	2489	25	commissioner	commissioner	PROPN
ftr-353	2489	26	,	,	PUNCT
ftr-353	2489	27	t.c	t.c	PROPN
ftr-353	2489	28	.	.	PROPN
ftr-353	2489	29	memo	memo	NOUN
ftr-353	2489	30	1975	1975	NUM
ftr-353	2489	31	-	-	SYM
ftr-353	2489	32	160	160	NUM
ftr-353	2489	33	,	,	PUNCT
ftr-353	2489	34	ahi	ahi	NOUN
ftr-353	2489	35	’s	’s	PART
ftr-353	2489	36	partnership	partnership	NOUN
ftr-353	2489	37	basis	basis	NOUN
ftr-353	2489	38	was	be	AUX
ftr-353	2489	39	not	not	PART
ftr-353	2489	40	reduced	reduce	VERB
ftr-353	2489	41	by	by	ADP
ftr-353	2489	42	the	the	DET
ftr-353	2489	43	contingent	contingent	ADJ
ftr-353	2489	44	short	short	ADJ
ftr-353	2489	45	option	option	NOUN
ftr-353	2489	46	liability	liability	NOUN
ftr-353	2489	47	.	.	PUNCT
ftr-353	2490	1	the	the	DET
ftr-353	2490	2	court	court	NOUN
ftr-353	2490	3	also	also	ADV
ftr-353	2490	4	avoided	avoid	VERB
ftr-353	2490	5	the	the	DET
ftr-353	2490	6	issue	issue	NOUN
ftr-353	2490	7	of	of	ADP
ftr-353	2490	8	retroactive	retroactive	ADJ
ftr-353	2490	9	application	application	NOUN
ftr-353	2490	10	of	of	ADP
ftr-353	2490	11	temp	temp	NOUN
ftr-353	2490	12	.	.	PUNCT
ftr-353	2491	1	reg	reg	NOUN
ftr-353	2491	2	.	.	PUNCT
ftr-353	2492	1	§	§	PROPN
ftr-353	2492	2	1.752	1.752	NUM
ftr-353	2492	3	-	-	SYM
ftr-353	2492	4	6	6	NUM
ftr-353	2492	5	,	,	PUNCT
ftr-353	2492	6	which	which	PRON
ftr-353	2492	7	would	would	AUX
ftr-353	2492	8	have	have	AUX
ftr-353	2492	9	required	require	VERB
ftr-353	2492	10	ahi	ahi	NOUN
ftr-353	2492	11	to	to	PART
ftr-353	2492	12	reduce	reduce	VERB
ftr-353	2492	13	its	its	PRON
ftr-353	2492	14	basis	basis	NOUN
ftr-353	2492	15	by	by	ADP
ftr-353	2492	16	the	the	DET
ftr-353	2492	17	llc	llc	PROPN
ftr-353	2492	18	’s	’s	PART
ftr-353	2492	19	potential	potential	ADJ
ftr-353	2492	20	payment	payment	NOUN
ftr-353	2492	21	on	on	ADP
ftr-353	2492	22	the	the	DET
ftr-353	2492	23	short	short	ADJ
ftr-353	2492	24	option	option	NOUN
ftr-353	2492	25	.	.	PUNCT
ftr-353	2493	1	nonetheless	nonetheless	ADV
ftr-353	2493	2	,	,	PUNCT
ftr-353	2493	3	the	the	DET
ftr-353	2493	4	court	court	NOUN
ftr-353	2493	5	concluded	conclude	VERB
ftr-353	2493	6	that	that	SCONJ
ftr-353	2493	7	the	the	DET
ftr-353	2493	8	transaction	transaction	NOUN
ftr-353	2493	9	failed	fail	VERB
ftr-353	2493	10	to	to	PART
ftr-353	2493	11	satisfy	satisfy	VERB
ftr-353	2493	12	the	the	DET
ftr-353	2493	13	subjective	subjective	ADJ
ftr-353	2493	14	prong	prong	NOUN
ftr-353	2493	15	of	of	ADP
ftr-353	2493	16	the	the	DET
ftr-353	2493	17	economic	economic	ADJ
ftr-353	2493	18	substance	substance	NOUN
ftr-353	2493	19	test	test	NOUN
ftr-353	2493	20	because	because	SCONJ
ftr-353	2493	21	the	the	DET
ftr-353	2493	22	hamels	hamel	NOUN
ftr-353	2493	23	entered	enter	VERB
ftr-353	2493	24	into	into	ADP
ftr-353	2493	25	the	the	DET
ftr-353	2493	26	transaction	transaction	NOUN
ftr-353	2493	27	for	for	ADP
ftr-353	2493	28	the	the	DET
ftr-353	2493	29	sole	sole	ADJ
ftr-353	2493	30	purpose	purpose	NOUN
ftr-353	2493	31	of	of	ADP
ftr-353	2493	32	avoiding	avoid	VERB
ftr-353	2493	33	federal	federal	ADJ
ftr-353	2493	34	income	income	NOUN
ftr-353	2493	35	tax	tax	NOUN
ftr-353	2493	36	,	,	PUNCT
ftr-353	2493	37	and	and	CCONJ
ftr-353	2493	38	failed	fail	VERB
ftr-353	2493	39	the	the	DET
ftr-353	2493	40	objective	objective	ADJ
ftr-353	2493	41	prong	prong	NOUN
ftr-353	2493	42	because	because	SCONJ
ftr-353	2493	43	the	the	DET
ftr-353	2493	44	taxpayers	taxpayer	NOUN
ftr-353	2493	45	’	'	PUNCT
ftr-353	2493	46	failed	fail	VERB
ftr-353	2493	47	to	to	PART
ftr-353	2493	48	demonstrate	demonstrate	VERB
ftr-353	2493	49	that	that	SCONJ
ftr-353	2493	50	the	the	DET
ftr-353	2493	51	transactions	transaction	NOUN
ftr-353	2493	52	had	have	VERB
ftr-353	2493	53	any	any	DET
ftr-353	2493	54	reasonable	reasonable	ADJ
ftr-353	2493	55	prospect	prospect	NOUN
ftr-353	2493	56	of	of	ADP
ftr-353	2493	57	earning	earn	VERB
ftr-353	2493	58	a	a	DET
ftr-353	2493	59	profit	profit	NOUN
ftr-353	2493	60	.	.	PUNCT
ftr-353	2494	1	the	the	DET
ftr-353	2494	2	court	court	NOUN
ftr-353	2494	3	noted	note	VERB
ftr-353	2494	4	that	that	SCONJ
ftr-353	2494	5	because	because	SCONJ
ftr-353	2494	6	of	of	ADP
ftr-353	2494	7	the	the	DET
ftr-353	2494	8	marketing	marketing	NOUN
ftr-353	2494	9	agent	agent	NOUN
ftr-353	2494	10	’s	’s	PART
ftr-353	2494	11	ability	ability	NOUN
ftr-353	2494	12	to	to	PART
ftr-353	2494	13	determine	determine	VERB
ftr-353	2494	14	the	the	DET
ftr-353	2494	15	spot	spot	NOUN
ftr-353	2494	16	market	market	NOUN
ftr-353	2494	17	exchange	exchange	NOUN
ftr-353	2494	18	rate	rate	NOUN
ftr-353	2494	19	on	on	ADP
ftr-353	2494	20	the	the	DET
ftr-353	2494	21	option	option	NOUN
ftr-353	2494	22	date	date	NOUN
ftr-353	2494	23	,	,	PUNCT
ftr-353	2494	24	the	the	DET
ftr-353	2494	25	marketing	marketing	NOUN
ftr-353	2494	26	agent	agent	NOUN
ftr-353	2494	27	could	could	AUX
ftr-353	2494	28	assure	assure	VERB
ftr-353	2494	29	that	that	SCONJ
ftr-353	2494	30	the	the	DET
ftr-353	2494	31	option	option	NOUN
ftr-353	2494	32	contracts	contract	NOUN
ftr-353	2494	33	would	would	AUX
ftr-353	2494	34	not	not	PART
ftr-353	2494	35	hit	hit	VERB
ftr-353	2494	36	the	the	DET
ftr-353	2494	37	“	"	PUNCT
ftr-353	2494	38	sweet	sweet	ADJ
ftr-353	2494	39	spot	spot	NOUN
ftr-353	2494	40	”	"	PUNCT
ftr-353	2494	41	that	that	PRON
ftr-353	2494	42	would	would	AUX
ftr-353	2494	43	make	make	VERB
ftr-353	2494	44	the	the	DET
ftr-353	2494	45	transaction	transaction	NOUN
ftr-353	2494	46	profitable	profitable	ADJ
ftr-353	2494	47	.	.	PUNCT
ftr-353	2495	1	the	the	DET
ftr-353	2495	2	court	court	NOUN
ftr-353	2495	3	imposed	impose	VERB
ftr-353	2495	4	accuracy	accuracy	NOUN
ftr-353	2495	5	related	relate	VERB
ftr-353	2495	6	penalties	penalty	NOUN
ftr-353	2495	7	concluding	conclude	VERB
ftr-353	2495	8	that	that	SCONJ
ftr-353	2495	9	the	the	DET
ftr-353	2495	10	transaction	transaction	NOUN
ftr-353	2495	11	qualified	qualified	ADJ
ftr-353	2495	12	as	as	ADP
ftr-353	2495	13	a	a	DET
ftr-353	2495	14	tax	tax	NOUN
ftr-353	2495	15	shelter	shelter	NOUN
ftr-353	2495	16	and	and	CCONJ
ftr-353	2495	17	that	that	SCONJ
ftr-353	2495	18	the	the	DET
ftr-353	2495	19	hamels	hamel	NOUN
ftr-353	2495	20	could	could	AUX
ftr-353	2495	21	not	not	PART
ftr-353	2495	22	reasonably	reasonably	ADV
ftr-353	2495	23	rely	rely	VERB
ftr-353	2495	24	on	on	ADP
ftr-353	2495	25	the	the	DET
ftr-353	2495	26	tax	tax	NOUN
ftr-353	2495	27	opinion	opinion	NOUN
ftr-353	2495	28	of	of	ADP
ftr-353	2495	29	pryor	pryor	PROPN
ftr-353	2495	30	,	,	PUNCT
ftr-353	2495	31	cashman	cashman	PROPN
ftr-353	2495	32	,	,	PUNCT
ftr-353	2495	33	sherman	sherman	PROPN
ftr-353	2495	34	&	&	CCONJ
ftr-353	2495	35	flynn	flynn	PROPN
ftr-353	2495	36	,	,	PUNCT
ftr-353	2495	37	llp	llp	PROPN
ftr-353	2495	38	,	,	PUNCT
ftr-353	2495	39	which	which	PRON
ftr-353	2495	40	was	be	AUX
ftr-353	2495	41	part	part	NOUN
ftr-353	2495	42	of	of	ADP
ftr-353	2495	43	the	the	DET
ftr-353	2495	44	promoter	promoter	NOUN
ftr-353	2495	45	team	team	NOUN
ftr-353	2495	46	and	and	CCONJ
ftr-353	2495	47	therefore	therefore	ADV
ftr-353	2495	48	had	have	VERB
ftr-353	2495	49	a	a	DET
ftr-353	2495	50	conflict	conflict	NOUN
ftr-353	2495	51	of	of	ADP
ftr-353	2495	52	interest	interest	NOUN
ftr-353	2495	53	in	in	ADP
ftr-353	2495	54	issuing	issue	VERB
ftr-353	2495	55	the	the	DET
ftr-353	2495	56	opinion	opinion	NOUN
ftr-353	2495	57	.	.	PUNCT
ftr-353	2496	1	11	11	NUM
ftr-353	2496	2	.	.	PUNCT
ftr-353	2497	1	government	government	NOUN
ftr-353	2497	2	misconduct	misconduct	NOUN
ftr-353	2497	3	amounting	amount	VERB
ftr-353	2497	4	to	to	ADP
ftr-353	2497	5	fraud	fraud	NOUN
ftr-353	2497	6	does	do	AUX
ftr-353	2497	7	not	not	PART
ftr-353	2497	8	require	require	VERB
ftr-353	2497	9	a	a	DET
ftr-353	2497	10	showing	showing	NOUN
ftr-353	2497	11	of	of	ADP
ftr-353	2497	12	prejudice	prejudice	NOUN
ftr-353	2497	13	to	to	PART
ftr-353	2497	14	justify	justify	VERB
ftr-353	2497	15	relief	relief	NOUN
ftr-353	2497	16	.	.	PUNCT
ftr-353	2498	1	tax	tax	NOUN
ftr-353	2498	2	shelter	shelter	NOUN
ftr-353	2498	3	investors	investor	NOUN
ftr-353	2498	4	entitled	entitle	VERB
ftr-353	2498	5	to	to	ADP
ftr-353	2498	6	the	the	DET
ftr-353	2498	7	same	same	ADJ
ftr-353	2498	8	deal	deal	NOUN
ftr-353	2498	9	received	receive	VERB
ftr-353	2498	10	by	by	ADP
ftr-353	2498	11	the	the	DET
ftr-353	2498	12	taxpayers	taxpayer	NOUN
ftr-353	2498	13	who	who	PRON
ftr-353	2498	14	cooperated	cooperate	VERB
ftr-353	2498	15	with	with	ADP
ftr-353	2498	16	the	the	DET
ftr-353	2498	17	government	government	NOUN
ftr-353	2498	18	.	.	PUNCT
ftr-353	2499	1	dixon	dixon	PROPN
ftr-353	2499	2	v.	v.	PROPN
ftr-353	2499	3	commissioner	commissioner	PROPN
ftr-353	2499	4	,	,	PUNCT
ftr-353	2499	5	316	316	NUM
ftr-353	2499	6	f.3d	f.3d	NUM
ftr-353	2499	7	1041	1041	NUM
ftr-353	2499	8	(	(	PUNCT
ftr-353	2499	9	9th	9th	ADJ
ftr-353	2499	10	cir	cir	NOUN
ftr-353	2499	11	.	.	PUNCT
ftr-353	2500	1	1/17/03	1/17/03	NUM
ftr-353	2500	2	)	)	PUNCT
ftr-353	2501	1	,	,	PUNCT
ftr-353	2501	2	remanding	remand	VERB
ftr-353	2501	3	t.c	t.c	PROPN
ftr-353	2501	4	.	.	PROPN
ftr-353	2501	5	memo	memo	NOUN
ftr-353	2501	6	.	.	PUNCT
ftr-353	2502	1	2000	2000	NUM
ftr-353	2502	2	-	-	SYM
ftr-353	2502	3	116	116	NUM
ftr-353	2502	4	and	and	CCONJ
ftr-353	2502	5	t.c	t.c	PROPN
ftr-353	2502	6	.	.	PROPN
ftr-353	2502	7	memo	memo	NOUN
ftr-353	2502	8	.	.	PUNCT
ftr-353	2503	1	1999101	1999101	NUM
ftr-353	2503	2	.	.	PUNCT
ftr-353	2504	1	the	the	DET
ftr-353	2504	2	ninth	ninth	ADJ
ftr-353	2504	3	circuit	circuit	NOUN
ftr-353	2504	4	reversed	reverse	VERB
ftr-353	2504	5	the	the	DET
ftr-353	2504	6	tax	tax	NOUN
ftr-353	2504	7	court	court	NOUN
ftr-353	2504	8	finding	find	VERB
ftr-353	2504	9	that	that	DET
ftr-353	2504	10	misconduct	misconduct	NOUN
ftr-353	2504	11	by	by	ADP
ftr-353	2504	12	irs	irs	PROPN
ftr-353	2504	13	attorneys	attorney	NOUN
ftr-353	2504	14	during	during	ADP
ftr-353	2504	15	the	the	DET
ftr-353	2504	16	trial	trial	NOUN
ftr-353	2504	17	of	of	ADP
ftr-353	2504	18	test	test	NOUN
ftr-353	2504	19	cases	case	NOUN
ftr-353	2504	20	(	(	PUNCT
ftr-353	2504	21	secretly	secretly	ADV
ftr-353	2504	22	allowing	allow	VERB
ftr-353	2504	23	the	the	DET
ftr-353	2504	24	deduction	deduction	NOUN
ftr-353	2504	25	of	of	ADP
ftr-353	2504	26	attorney	attorney	NOUN
ftr-353	2504	27	’s	’s	PART
ftr-353	2504	28	fees	fee	NOUN
ftr-353	2504	29	in	in	ADP
ftr-353	2504	30	exchange	exchange	NOUN
ftr-353	2504	31	for	for	ADP
ftr-353	2504	32	taxpayer	taxpayer	NOUN
ftr-353	2504	33	cooperation	cooperation	NOUN
ftr-353	2504	34	)	)	PUNCT
ftr-353	2504	35	constituted	constitute	VERB
ftr-353	2504	36	harmless	harmless	ADJ
ftr-353	2504	37	error	error	NOUN
ftr-353	2504	38	.	.	PUNCT
ftr-353	2505	1	the	the	DET
ftr-353	2505	2	tax	tax	NOUN
ftr-353	2505	3	shelter	shelter	NOUN
ftr-353	2505	4	was	be	AUX
ftr-353	2505	5	one	one	NUM
ftr-353	2505	6	designed	design	VERB
ftr-353	2505	7	and	and	CCONJ
ftr-353	2505	8	administered	administer	VERB
ftr-353	2505	9	by	by	ADP
ftr-353	2505	10	honolulu	honolulu	PROPN
ftr-353	2505	11	businessman	businessman	NOUN
ftr-353	2505	12	henry	henry	PROPN
ftr-353	2505	13	kersting	kersting	PROPN
ftr-353	2505	14	,	,	PUNCT
ftr-353	2505	15	in	in	ADP
ftr-353	2505	16	which	which	PRON
ftr-353	2505	17	participants	participant	NOUN
ftr-353	2505	18	purchased	purchase	VERB
ftr-353	2505	19	stock	stock	NOUN
ftr-353	2505	20	with	with	ADP
ftr-353	2505	21	loans	loan	NOUN
ftr-353	2505	22	from	from	ADP
ftr-353	2505	23	entities	entity	NOUN
ftr-353	2505	24	financed	finance	VERB
ftr-353	2505	25	by	by	ADP
ftr-353	2505	26	two	two	NUM
ftr-353	2505	27	layers	layer	NOUN
ftr-353	2505	28	of	of	ADP
ftr-353	2505	29	promissory	promissory	ADJ
ftr-353	2505	30	notes	note	NOUN
ftr-353	2505	31	,	,	PUNCT
ftr-353	2505	32	resulting	result	VERB
ftr-353	2505	33	in	in	ADP
ftr-353	2505	34	their	their	PRON
ftr-353	2505	35	being	be	AUX
ftr-353	2505	36	able	able	ADJ
ftr-353	2505	37	to	to	PART
ftr-353	2505	38	claim	claim	VERB
ftr-353	2505	39	interest	interest	NOUN
ftr-353	2505	40	deductions	deduction	NOUN
ftr-353	2505	41	on	on	ADP
ftr-353	2505	42	their	their	PRON
ftr-353	2505	43	individual	individual	ADJ
ftr-353	2505	44	returns	return	NOUN
ftr-353	2505	45	.	.	PUNCT
ftr-353	2506	1	judge	judge	PROPN
ftr-353	2506	2	hawkins	hawkins	PROPN
ftr-353	2506	3	held	hold	VERB
ftr-353	2506	4	that	that	SCONJ
ftr-353	2506	5	the	the	DET
ftr-353	2506	6	taxpayers	taxpayer	NOUN
ftr-353	2506	7	demonstrated	demonstrate	VERB
ftr-353	2506	8	fraud	fraud	NOUN
ftr-353	2506	9	and	and	CCONJ
ftr-353	2506	10	that	that	SCONJ
ftr-353	2506	11	a	a	DET
ftr-353	2506	12	demonstration	demonstration	NOUN
ftr-353	2506	13	of	of	ADP
ftr-353	2506	14	prejudice	prejudice	NOUN
ftr-353	2506	15	was	be	AUX
ftr-353	2506	16	unnecessary	unnecessary	ADJ
ftr-353	2506	17	.	.	PUNCT
ftr-353	2507	1	the	the	DET
ftr-353	2507	2	tax	tax	NOUN
ftr-353	2507	3	court	court	NOUN
ftr-353	2507	4	was	be	AUX
ftr-353	2507	5	directed	direct	VERB
ftr-353	2507	6	to	to	PART
ftr-353	2507	7	enter	enter	VERB
ftr-353	2507	8	judgment	judgment	NOUN
ftr-353	2507	9	in	in	ADP
ftr-353	2507	10	favor	favor	NOUN
ftr-353	2507	11	of	of	ADP
ftr-353	2507	12	taxpayers	taxpayer	NOUN
ftr-353	2507	13	on	on	ADP
ftr-353	2507	14	terms	term	NOUN
ftr-353	2507	15	equivalent	equivalent	ADJ
ftr-353	2507	16	to	to	ADP
ftr-353	2507	17	the	the	DET
ftr-353	2507	18	secret	secret	ADJ
ftr-353	2507	19	settlement	settlement	NOUN
ftr-353	2507	20	agreements	agreement	NOUN
ftr-353	2507	21	entered	enter	VERB
ftr-353	2507	22	into	into	ADP
ftr-353	2507	23	with	with	ADP
ftr-353	2507	24	the	the	DET
ftr-353	2507	25	test	test	NOUN
ftr-353	2507	26	case	case	NOUN
ftr-353	2507	27	taxpayers	taxpayer	NOUN
ftr-353	2507	28	who	who	PRON
ftr-353	2507	29	cooperated	cooperate	VERB
ftr-353	2507	30	with	with	ADP
ftr-353	2507	31	the	the	DET
ftr-353	2507	32	government	government	NOUN
ftr-353	2507	33	.	.	PUNCT
ftr-353	2508	1	201	201	NUM
ftr-353	2508	2	florida	florida	PROPN
ftr-353	2508	3	tax	tax	NOUN
ftr-353	2508	4	review	review	NOUN
ftr-353	2508	5	[	[	X
ftr-353	2508	6	vol	vol	NOUN
ftr-353	2508	7	.	.	PUNCT
ftr-353	2509	1	10	10	NUM
ftr-353	2509	2	:	:	PUNCT
ftr-353	2509	3	si	si	X
ftr-353	2509	4	(	(	PUNCT
ftr-353	2509	5	a	a	DET
ftr-353	2509	6	)	)	PUNCT
ftr-353	2509	7	chief	chief	ADJ
ftr-353	2509	8	counsel	counsel	NOUN
ftr-353	2509	9	notice	notice	VERB
ftr-353	2509	10	cc-2003	cc-2003	PROPN
ftr-353	2509	11	-	-	PUNCT
ftr-353	2509	12	008	008	NUM
ftr-353	2509	13	(	(	PUNCT
ftr-353	2509	14	2/3/03	2/3/03	NUM
ftr-353	2509	15	)	)	PUNCT
ftr-353	2509	16	.	.	PUNCT
ftr-353	2510	1	this	this	DET
ftr-353	2510	2	notice	notice	NOUN
ftr-353	2510	3	reminds	remind	VERB
ftr-353	2510	4	chief	chief	ADJ
ftr-353	2510	5	counsel	counsel	NOUN
ftr-353	2510	6	attorneys	attorney	NOUN
ftr-353	2510	7	of	of	ADP
ftr-353	2510	8	their	their	PRON
ftr-353	2510	9	obligation	obligation	NOUN
ftr-353	2510	10	to	to	PART
ftr-353	2510	11	adhere	adhere	VERB
ftr-353	2510	12	to	to	ADP
ftr-353	2510	13	the	the	DET
ftr-353	2510	14	highest	high	ADJ
ftr-353	2510	15	ethical	ethical	ADJ
ftr-353	2510	16	standards	standard	NOUN
ftr-353	2510	17	in	in	ADP
ftr-353	2510	18	all	all	DET
ftr-353	2510	19	aspects	aspect	NOUN
ftr-353	2510	20	of	of	ADP
ftr-353	2510	21	their	their	PRON
ftr-353	2510	22	responsibilities	responsibility	NOUN
ftr-353	2510	23	,	,	PUNCT
ftr-353	2510	24	including	include	VERB
ftr-353	2510	25	representation	representation	NOUN
ftr-353	2510	26	of	of	ADP
ftr-353	2510	27	the	the	DET
ftr-353	2510	28	commissioner	commissioner	NOUN
ftr-353	2510	29	before	before	ADP
ftr-353	2510	30	the	the	DET
ftr-353	2510	31	tax	tax	NOUN
ftr-353	2510	32	court	court	NOUN
ftr-353	2510	33	.	.	PUNCT
ftr-353	2511	1	aba	aba	PROPN
ftr-353	2511	2	model	model	NOUN
ftr-353	2511	3	rules	rule	VERB
ftr-353	2511	4	3.3	3.3	NUM
ftr-353	2511	5	(	(	PUNCT
ftr-353	2511	6	candor	candor	NOUN
ftr-353	2511	7	to	to	ADP
ftr-353	2511	8	tribunals	tribunal	NOUN
ftr-353	2511	9	)	)	PUNCT
ftr-353	2511	10	,	,	PUNCT
ftr-353	2511	11	3.4	3.4	NUM
ftr-353	2511	12	(	(	PUNCT
ftr-353	2511	13	fairness	fairness	NOUN
ftr-353	2511	14	to	to	ADP
ftr-353	2511	15	opposing	oppose	VERB
ftr-353	2511	16	party	party	NOUN
ftr-353	2511	17	and	and	CCONJ
ftr-353	2511	18	counsel	counsel	NOUN
ftr-353	2511	19	)	)	PUNCT
ftr-353	2511	20	,	,	PUNCT
ftr-353	2511	21	4.1	4.1	NUM
ftr-353	2511	22	(	(	PUNCT
ftr-353	2511	23	truthfulness	truthfulness	ADJ
ftr-353	2511	24	in	in	ADP
ftr-353	2511	25	statements	statement	NOUN
ftr-353	2511	26	to	to	ADP
ftr-353	2511	27	third	third	ADJ
ftr-353	2511	28	persons	person	NOUN
ftr-353	2511	29	)	)	PUNCT
ftr-353	2511	30	,	,	PUNCT
ftr-353	2511	31	and	and	CCONJ
ftr-353	2511	32	8.4	8.4	NUM
ftr-353	2511	33	(	(	PUNCT
ftr-353	2511	34	misconduct	misconduct	NOUN
ftr-353	2511	35	)	)	PUNCT
ftr-353	2511	36	were	be	AUX
ftr-353	2511	37	discussed	discuss	VERB
ftr-353	2511	38	in	in	ADP
ftr-353	2511	39	the	the	DET
ftr-353	2511	40	notice	notice	NOUN
ftr-353	2511	41	.	.	PUNCT
ftr-353	2512	1	(	(	PUNCT
ftr-353	2512	2	b	b	X
ftr-353	2512	3	)	)	PUNCT
ftr-353	2512	4	on	on	ADP
ftr-353	2512	5	remand	remand	NOUN
ftr-353	2512	6	to	to	ADP
ftr-353	2512	7	the	the	DET
ftr-353	2512	8	tax	tax	NOUN
ftr-353	2512	9	court	court	NOUN
ftr-353	2512	10	,	,	PUNCT
ftr-353	2512	11	it	it	PRON
ftr-353	2512	12	really	really	ADV
ftr-353	2512	13	hits	hit	VERB
ftr-353	2512	14	the	the	DET
ftr-353	2512	15	fan	fan	NOUN
ftr-353	2512	16	for	for	ADP
ftr-353	2512	17	the	the	DET
ftr-353	2512	18	commissioner	commissioner	NOUN
ftr-353	2512	19	–	–	PUNCT
ftr-353	2512	20	and	and	CCONJ
ftr-353	2512	21	deservedly	deservedly	ADV
ftr-353	2512	22	so	so	ADV
ftr-353	2512	23	.	.	PUNCT
ftr-353	2513	1	the	the	DET
ftr-353	2513	2	misconduct	misconduct	NOUN
ftr-353	2513	3	of	of	ADP
ftr-353	2513	4	the	the	DET
ftr-353	2513	5	government	government	NOUN
ftr-353	2513	6	lawyers	lawyer	NOUN
ftr-353	2513	7	involved	involve	VERB
ftr-353	2513	8	and	and	CCONJ
ftr-353	2513	9	the	the	DET
ftr-353	2513	10	commissioner	commissioner	NOUN
ftr-353	2513	11	’s	’s	PART
ftr-353	2513	12	failure	failure	NOUN
ftr-353	2513	13	to	to	PART
ftr-353	2513	14	fully	fully	ADV
ftr-353	2513	15	disclose	disclose	VERB
ftr-353	2513	16	the	the	DET
ftr-353	2513	17	misconduct	misconduct	NOUN
ftr-353	2513	18	to	to	ADP
ftr-353	2513	19	all	all	DET
ftr-353	2513	20	taxpayers	taxpayer	NOUN
ftr-353	2513	21	who	who	PRON
ftr-353	2513	22	had	have	AUX
ftr-353	2513	23	been	be	AUX
ftr-353	2513	24	bound	bind	VERB
ftr-353	2513	25	by	by	ADP
ftr-353	2513	26	the	the	DET
ftr-353	2513	27	outcome	outcome	NOUN
ftr-353	2513	28	of	of	ADP
ftr-353	2513	29	the	the	DET
ftr-353	2513	30	kersting	kersting	NOUN
ftr-353	2513	31	project	project	NOUN
ftr-353	2513	32	test	test	NOUN
ftr-353	2513	33	cases	case	NOUN
ftr-353	2513	34	infested	infest	VERB
ftr-353	2513	35	the	the	DET
ftr-353	2513	36	stipulated	stipulate	VERB
ftr-353	2513	37	decisions	decision	NOUN
ftr-353	2513	38	in	in	ADP
ftr-353	2513	39	all	all	PRON
ftr-353	2513	40	of	of	ADP
ftr-353	2513	41	the	the	DET
ftr-353	2513	42	hundreds	hundred	NOUN
ftr-353	2513	43	of	of	ADP
ftr-353	2513	44	cases	case	NOUN
ftr-353	2513	45	settled	settle	VERB
ftr-353	2513	46	in	in	ADP
ftr-353	2513	47	accordance	accordance	NOUN
ftr-353	2513	48	with	with	ADP
ftr-353	2513	49	the	the	DET
ftr-353	2513	50	outcome	outcome	NOUN
ftr-353	2513	51	of	of	ADP
ftr-353	2513	52	the	the	DET
ftr-353	2513	53	test	test	NOUN
ftr-353	2513	54	cases	case	NOUN
ftr-353	2513	55	.	.	PUNCT
ftr-353	2514	1	hartman	hartman	PROPN
ftr-353	2514	2	v.	v.	PROPN
ftr-353	2514	3	commissioner	commissioner	PROPN
ftr-353	2514	4	,	,	PUNCT
ftr-353	2514	5	t.c	t.c	PROPN
ftr-353	2514	6	.	.	PROPN
ftr-353	2514	7	memo	memo	NOUN
ftr-353	2514	8	.	.	PUNCT
ftr-353	2515	1	2008	2008	NUM
ftr-353	2515	2	-	-	SYM
ftr-353	2515	3	124	124	NUM
ftr-353	2515	4	(	(	PUNCT
ftr-353	2515	5	5/1/08	5/1/08	NUM
ftr-353	2515	6	)	)	PUNCT
ftr-353	2515	7	.	.	PUNCT
ftr-353	2516	1	in	in	ADP
ftr-353	2516	2	a	a	DET
ftr-353	2516	3	137	137	NUM
ftr-353	2516	4	-	-	PUNCT
ftr-353	2516	5	page	page	NOUN
ftr-353	2516	6	opinion	opinion	NOUN
ftr-353	2516	7	,	,	PUNCT
ftr-353	2516	8	the	the	DET
ftr-353	2516	9	tax	tax	NOUN
ftr-353	2516	10	court	court	NOUN
ftr-353	2516	11	(	(	PUNCT
ftr-353	2516	12	judge	judge	NOUN
ftr-353	2516	13	beghe	beghe	NOUN
ftr-353	2516	14	)	)	PUNCT
ftr-353	2516	15	held	hold	VERB
ftr-353	2516	16	that	that	SCONJ
ftr-353	2516	17	all	all	PRON
ftr-353	2516	18	of	of	ADP
ftr-353	2516	19	the	the	DET
ftr-353	2516	20	hundreds	hundred	NOUN
ftr-353	2516	21	of	of	ADP
ftr-353	2516	22	kersting	kerste	VERB
ftr-353	2516	23	tax	tax	NOUN
ftr-353	2516	24	shelter	shelter	NOUN
ftr-353	2516	25	cases	case	NOUN
ftr-353	2516	26	in	in	ADP
ftr-353	2516	27	which	which	PRON
ftr-353	2516	28	stipulated	stipulate	VERB
ftr-353	2516	29	decisions	decision	NOUN
ftr-353	2516	30	had	have	AUX
ftr-353	2516	31	been	be	AUX
ftr-353	2516	32	entered	enter	VERB
ftr-353	2516	33	and	and	CCONJ
ftr-353	2516	34	which	which	PRON
ftr-353	2516	35	had	have	AUX
ftr-353	2516	36	became	become	VERB
ftr-353	2516	37	final	final	ADJ
ftr-353	2516	38	many	many	ADJ
ftr-353	2516	39	years	year	NOUN
ftr-353	2516	40	ago	ago	ADV
ftr-353	2516	41	had	have	VERB
ftr-353	2516	42	to	to	PART
ftr-353	2516	43	be	be	AUX
ftr-353	2516	44	reopened	reopen	VERB
ftr-353	2516	45	and	and	CCONJ
ftr-353	2516	46	the	the	DET
ftr-353	2516	47	taxpayers	taxpayer	NOUN
ftr-353	2516	48	’	'	PUNCT
ftr-353	2516	49	accounts	account	NOUN
ftr-353	2516	50	had	have	VERB
ftr-353	2516	51	to	to	PART
ftr-353	2516	52	be	be	AUX
ftr-353	2516	53	adjusted	adjust	VERB
ftr-353	2516	54	administratively	administratively	ADV
ftr-353	2516	55	in	in	ADP
ftr-353	2516	56	accordance	accordance	NOUN
ftr-353	2516	57	with	with	ADP
ftr-353	2516	58	the	the	DET
ftr-353	2516	59	settlements	settlement	NOUN
ftr-353	2516	60	received	receive	VERB
ftr-353	2516	61	by	by	ADP
ftr-353	2516	62	the	the	DET
ftr-353	2516	63	taxpayers	taxpayer	NOUN
ftr-353	2516	64	in	in	ADP
ftr-353	2516	65	the	the	DET
ftr-353	2516	66	test	test	NOUN
ftr-353	2516	67	cases	case	NOUN
ftr-353	2516	68	.	.	PUNCT
ftr-353	2517	1	(	(	PUNCT
ftr-353	2517	2	c	c	X
ftr-353	2517	3	)	)	PUNCT
ftr-353	2517	4	the	the	DET
ftr-353	2517	5	tax	tax	NOUN
ftr-353	2517	6	court	court	NOUN
ftr-353	2517	7	awards	awards	PROPN
ftr-353	2517	8	attorney	attorney	NOUN
ftr-353	2517	9	’s	’s	PART
ftr-353	2517	10	fees	fee	NOUN
ftr-353	2517	11	to	to	PART
ftr-353	2517	12	porter	porter	VERB
ftr-353	2517	13	&	&	CCONJ
ftr-353	2517	14	hedges	hedge	NOUN
ftr-353	2517	15	under	under	ADP
ftr-353	2517	16	§	§	PROPN
ftr-353	2517	17	6673	6673	NUM
ftr-353	2517	18	,	,	PUNCT
ftr-353	2517	19	the	the	DET
ftr-353	2517	20	tests	test	NOUN
ftr-353	2517	21	for	for	ADP
ftr-353	2517	22	which	which	PRON
ftr-353	2517	23	are	be	AUX
ftr-353	2517	24	different	different	ADJ
ftr-353	2517	25	from	from	ADP
ftr-353	2517	26	those	those	PRON
ftr-353	2517	27	for	for	ADP
ftr-353	2517	28	attorney	attorney	NOUN
ftr-353	2517	29	’s	’s	PART
ftr-353	2517	30	fees	fee	NOUN
ftr-353	2517	31	under	under	ADP
ftr-353	2517	32	§	§	PROPN
ftr-353	2517	33	7430	7430	NUM
ftr-353	2517	34	.	.	PUNCT
ftr-353	2518	1	dixon	dixon	PROPN
ftr-353	2518	2	v.	v.	PROPN
ftr-353	2518	3	commissioner	commissioner	PROPN
ftr-353	2518	4	,	,	PUNCT
ftr-353	2518	5	132	132	NUM
ftr-353	2518	6	t.c	t.c	NOUN
ftr-353	2518	7	.	.	PUNCT
ftr-353	2519	1	no	no	INTJ
ftr-353	2519	2	.	.	NOUN
ftr-353	2519	3	5	5	NUM
ftr-353	2519	4	(	(	PUNCT
ftr-353	2519	5	3/23/09	3/23/09	NUM
ftr-353	2519	6	)	)	PUNCT
ftr-353	2519	7	.	.	PUNCT
ftr-353	2520	1	in	in	ADP
ftr-353	2520	2	awarding	award	VERB
ftr-353	2520	3	fees	fee	NOUN
ftr-353	2520	4	of	of	ADP
ftr-353	2520	5	$	$	SYM
ftr-353	2520	6	1.1	1.1	NUM
ftr-353	2520	7	million	million	NUM
ftr-353	2520	8	to	to	PART
ftr-353	2520	9	porter	porter	VERB
ftr-353	2520	10	&	&	CCONJ
ftr-353	2520	11	hedges	hedge	NOUN
ftr-353	2520	12	for	for	ADP
ftr-353	2520	13	the	the	DET
ftr-353	2520	14	services	service	NOUN
ftr-353	2520	15	and	and	CCONJ
ftr-353	2520	16	expenses	expense	NOUN
ftr-353	2520	17	of	of	ADP
ftr-353	2520	18	its	its	PRON
ftr-353	2520	19	lawyers	lawyer	NOUN
ftr-353	2520	20	,	,	PUNCT
ftr-353	2520	21	henry	henry	PROPN
ftr-353	2520	22	binder	binder	PROPN
ftr-353	2520	23	and	and	CCONJ
ftr-353	2520	24	john	john	PROPN
ftr-353	2520	25	irvine	irvine	PROPN
ftr-353	2520	26	,	,	PUNCT
ftr-353	2520	27	who	who	PRON
ftr-353	2520	28	represented	represent	VERB
ftr-353	2520	29	the	the	DET
ftr-353	2520	30	taxpayers	taxpayer	NOUN
ftr-353	2520	31	during	during	ADP
ftr-353	2520	32	the	the	DET
ftr-353	2520	33	remand	remand	NOUN
ftr-353	2520	34	proceedings	proceeding	NOUN
ftr-353	2520	35	following	follow	VERB
ftr-353	2520	36	the	the	DET
ftr-353	2520	37	2003	2003	NUM
ftr-353	2520	38	ninth	ninth	ADJ
ftr-353	2520	39	circuit	circuit	NOUN
ftr-353	2520	40	decision	decision	NOUN
ftr-353	2520	41	without	without	ADP
ftr-353	2520	42	charge	charge	NOUN
ftr-353	2520	43	other	other	ADJ
ftr-353	2520	44	than	than	ADP
ftr-353	2520	45	the	the	DET
ftr-353	2520	46	costs	cost	NOUN
ftr-353	2520	47	,	,	PUNCT
ftr-353	2520	48	expenses	expense	NOUN
ftr-353	2520	49	,	,	PUNCT
ftr-353	2520	50	and	and	CCONJ
ftr-353	2520	51	fees	fee	NOUN
ftr-353	2520	52	that	that	PRON
ftr-353	2520	53	the	the	DET
ftr-353	2520	54	court	court	NOUN
ftr-353	2520	55	might	might	AUX
ftr-353	2520	56	require	require	VERB
ftr-353	2520	57	the	the	DET
ftr-353	2520	58	irs	irs	PROPN
ftr-353	2520	59	to	to	PART
ftr-353	2520	60	pay	pay	VERB
ftr-353	2520	61	pursuant	pursuant	NOUN
ftr-353	2520	62	to	to	ADP
ftr-353	2520	63	§	§	PROPN
ftr-353	2520	64	6673(a)(2	6673(a)(2	PROPN
ftr-353	2520	65	)	)	PUNCT
ftr-353	2520	66	,	,	PUNCT
ftr-353	2520	67	the	the	DET
ftr-353	2520	68	tax	tax	NOUN
ftr-353	2520	69	court	court	NOUN
ftr-353	2520	70	(	(	PUNCT
ftr-353	2520	71	judge	judge	NOUN
ftr-353	2520	72	beghe	beghe	NOUN
ftr-353	2520	73	)	)	PUNCT
ftr-353	2520	74	in	in	ADP
ftr-353	2520	75	a	a	DET
ftr-353	2520	76	masterful	masterful	ADJ
ftr-353	2520	77	opinion	opinion	NOUN
ftr-353	2520	78	held	hold	VERB
ftr-353	2520	79	that	that	SCONJ
ftr-353	2520	80	–	–	PUNCT
ftr-353	2520	81	unlike	unlike	ADP
ftr-353	2520	82	§	§	PROPN
ftr-353	2520	83	7430	7430	NUM
ftr-353	2520	84	fees	fee	NOUN
ftr-353	2520	85	which	which	PRON
ftr-353	2520	86	are	be	AUX
ftr-353	2520	87	limited	limit	VERB
ftr-353	2520	88	to	to	ADP
ftr-353	2520	89	reimbursement	reimbursement	NOUN
ftr-353	2520	90	of	of	ADP
ftr-353	2520	91	the	the	DET
ftr-353	2520	92	fees	fee	NOUN
ftr-353	2520	93	paid	pay	VERB
ftr-353	2520	94	by	by	ADP
ftr-353	2520	95	taxpayers	taxpayer	NOUN
ftr-353	2520	96	plus	plus	CCONJ
ftr-353	2520	97	fees	fee	NOUN
ftr-353	2520	98	which	which	PRON
ftr-353	2520	99	the	the	DET
ftr-353	2520	100	taxpayers	taxpayer	NOUN
ftr-353	2520	101	have	have	AUX
ftr-353	2520	102	incurred	incur	VERB
ftr-353	2520	103	,	,	PUNCT
ftr-353	2520	104	i.e.	i.e.	X
ftr-353	2520	105	,	,	PUNCT
ftr-353	2520	106	for	for	ADP
ftr-353	2520	107	which	which	PRON
ftr-353	2520	108	they	they	PRON
ftr-353	2520	109	were	be	AUX
ftr-353	2520	110	personally	personally	ADV
ftr-353	2520	111	liable	liable	ADJ
ftr-353	2520	112	–	–	PUNCT
ftr-353	2520	113	under	under	ADP
ftr-353	2520	114	§	§	PROPN
ftr-353	2520	115	6673	6673	NUM
ftr-353	2520	116	a	a	DET
ftr-353	2520	117	party	party	NOUN
ftr-353	2520	118	who	who	PRON
ftr-353	2520	119	has	have	AUX
ftr-353	2520	120	“	"	PUNCT
ftr-353	2520	121	multiplied	multiply	VERB
ftr-353	2520	122	the	the	DET
ftr-353	2520	123	proceedings	proceeding	NOUN
ftr-353	2520	124	...	...	PUNCT
ftr-353	2521	1	unreasonably	unreasonably	ADV
ftr-353	2521	2	and	and	CCONJ
ftr-353	2521	3	vexatiously	vexatiously	ADV
ftr-353	2521	4	”	"	PUNCT
ftr-353	2521	5	has	have	AUX
ftr-353	2521	6	injured	injure	VERB
ftr-353	2521	7	not	not	PART
ftr-353	2521	8	only	only	ADV
ftr-353	2521	9	the	the	DET
ftr-353	2521	10	opposing	oppose	VERB
ftr-353	2521	11	party	party	NOUN
ftr-353	2521	12	but	but	CCONJ
ftr-353	2521	13	also	also	ADV
ftr-353	2521	14	the	the	DET
ftr-353	2521	15	court	court	NOUN
ftr-353	2521	16	and	and	CCONJ
ftr-353	2521	17	counsel	counsel	NOUN
ftr-353	2521	18	and	and	CCONJ
ftr-353	2521	19	is	be	AUX
ftr-353	2521	20	liable	liable	ADJ
ftr-353	2521	21	for	for	ADP
ftr-353	2521	22	fees	fee	NOUN
ftr-353	2521	23	without	without	ADP
ftr-353	2521	24	such	such	ADJ
ftr-353	2521	25	limitation	limitation	NOUN
ftr-353	2521	26	“	"	PUNCT
ftr-353	2521	27	other	other	ADJ
ftr-353	2521	28	than	than	ADP
ftr-353	2521	29	the	the	DET
ftr-353	2521	30	requirement	requirement	NOUN
ftr-353	2521	31	that	that	SCONJ
ftr-353	2521	32	the	the	DET
ftr-353	2521	33	fees	fee	NOUN
ftr-353	2521	34	to	to	PART
ftr-353	2521	35	be	be	AUX
ftr-353	2521	36	paid	pay	VERB
ftr-353	2521	37	have	have	AUX
ftr-353	2521	38	been	be	AUX
ftr-353	2521	39	‘	'	PUNCT
ftr-353	2521	40	reasonably	reasonably	ADV
ftr-353	2521	41	incurred	incur	VERB
ftr-353	2521	42	’	'	PUNCT
ftr-353	2521	43	because	because	SCONJ
ftr-353	2521	44	of	of	ADP
ftr-353	2521	45	such	such	ADJ
ftr-353	2521	46	conduct	conduct	NOUN
ftr-353	2521	47	.	.	PUNCT
ftr-353	2521	48	”	"	PUNCT
ftr-353	2522	1	judge	judge	NOUN
ftr-353	2522	2	beghe	beghe	NOUN
ftr-353	2522	3	found	find	VERB
ftr-353	2522	4	applicable	applicable	ADJ
ftr-353	2522	5	to	to	ADP
ftr-353	2522	6	the	the	DET
ftr-353	2522	7	§	§	PROPN
ftr-353	2522	8	6673	6673	NUM
ftr-353	2522	9	sanctioning	sanction	VERB
ftr-353	2522	10	statute	statute	NOUN
ftr-353	2522	11	the	the	DET
ftr-353	2522	12	broader	broad	ADJ
ftr-353	2522	13	definition	definition	NOUN
ftr-353	2522	14	of	of	ADP
ftr-353	2522	15	“	"	PUNCT
ftr-353	2522	16	incurred	incur	VERB
ftr-353	2522	17	”	"	PUNCT
ftr-353	2522	18	in	in	ADP
ftr-353	2522	19	black	black	PROPN
ftr-353	2522	20	’s	’s	PART
ftr-353	2522	21	law	law	PROPN
ftr-353	2522	22	dictionary	dictionary	PROPN
ftr-353	2522	23	,	,	PUNCT
ftr-353	2522	24	which	which	PRON
ftr-353	2522	25	means	mean	VERB
ftr-353	2522	26	“	"	PUNCT
ftr-353	2522	27	liabilities	liability	NOUN
ftr-353	2522	28	cast	cast	VERB
ftr-353	2522	29	upon	upon	SCONJ
ftr-353	2522	30	one	one	NUM
ftr-353	2522	31	by	by	ADP
ftr-353	2522	32	act	act	NOUN
ftr-353	2522	33	or	or	CCONJ
ftr-353	2522	34	operation	operation	NOUN
ftr-353	2522	35	of	of	ADP
ftr-353	2522	36	law	law	NOUN
ftr-353	2522	37	,	,	PUNCT
ftr-353	2522	38	as	as	SCONJ
ftr-353	2522	39	distinguished	distinguish	VERB
ftr-353	2522	40	from	from	ADP
ftr-353	2522	41	contract	contract	NOUN
ftr-353	2522	42	.	.	PUNCT
ftr-353	2522	43	”	"	PUNCT
ftr-353	2523	1	he	he	PRON
ftr-353	2523	2	concluded	conclude	VERB
ftr-353	2523	3	that	that	SCONJ
ftr-353	2523	4	interest	interest	NOUN
ftr-353	2523	5	on	on	ADP
ftr-353	2523	6	the	the	DET
ftr-353	2523	7	fee	fee	NOUN
ftr-353	2523	8	amount	amount	NOUN
ftr-353	2523	9	was	be	AUX
ftr-353	2523	10	applicable	applicable	ADJ
ftr-353	2523	11	because	because	SCONJ
ftr-353	2523	12	“	"	PUNCT
ftr-353	2523	13	in	in	ADP
ftr-353	2523	14	augmenting	augment	VERB
ftr-353	2523	15	the	the	DET
ftr-353	2523	16	award	award	NOUN
ftr-353	2523	17	of	of	ADP
ftr-353	2523	18	fees	fee	NOUN
ftr-353	2523	19	and	and	CCONJ
ftr-353	2523	20	expenses	expense	NOUN
ftr-353	2523	21	with	with	ADP
ftr-353	2523	22	interest	interest	NOUN
ftr-353	2523	23	equivalents	equivalent	NOUN
ftr-353	2523	24	,	,	PUNCT
ftr-353	2523	25	we	we	PRON
ftr-353	2523	26	do	do	VERB
ftr-353	2523	27	no	no	ADV
ftr-353	2523	28	more	more	ADJ
ftr-353	2523	29	than	than	ADP
ftr-353	2523	30	mimic	mimic	PROPN
ftr-353	2523	31	decastro	decastro	PROPN
ftr-353	2523	32	’s	’s	PART
ftr-353	2523	33	fee	fee	NOUN
ftr-353	2523	34	arrangement	arrangement	NOUN
ftr-353	2523	35	with	with	ADP
ftr-353	2523	36	the	the	DET
ftr-353	2523	37	thompsons	thompson	NOUN
ftr-353	2523	38	.	.	PUNCT
ftr-353	2523	39	”	"	PUNCT
ftr-353	2524	1	2010	2010	NUM
ftr-353	2524	2	]	]	PUNCT
ftr-353	2524	3	recent	recent	ADJ
ftr-353	2524	4	developments	development	NOUN
ftr-353	2524	5	in	in	ADP
ftr-353	2524	6	federal	federal	ADJ
ftr-353	2524	7	income	income	NOUN
ftr-353	2524	8	taxation	taxation	NOUN
ftr-353	2524	9	202	202	NUM
ftr-353	2524	10	•	•	NOUN
ftr-353	2524	11	henry	henry	PROPN
ftr-353	2524	12	binder	binder	NOUN
ftr-353	2524	13	died	die	VERB
ftr-353	2524	14	of	of	ADP
ftr-353	2524	15	cancer	cancer	NOUN
ftr-353	2524	16	on	on	ADP
ftr-353	2524	17	december	december	PROPN
ftr-353	2524	18	15	15	NUM
ftr-353	2524	19	,	,	PUNCT
ftr-353	2524	20	2006	2006	NUM
ftr-353	2524	21	.	.	PUNCT
ftr-353	2525	1	one	one	NUM
ftr-353	2525	2	of	of	ADP
ftr-353	2525	3	the	the	DET
ftr-353	2525	4	authors	author	NOUN
ftr-353	2525	5	recalls	recall	VERB
ftr-353	2525	6	that	that	SCONJ
ftr-353	2525	7	henry	henry	PROPN
ftr-353	2525	8	binder	binder	NOUN
ftr-353	2525	9	was	be	AUX
ftr-353	2525	10	consumed	consume	VERB
ftr-353	2525	11	by	by	ADP
ftr-353	2525	12	this	this	DET
ftr-353	2525	13	case	case	NOUN
ftr-353	2525	14	,	,	PUNCT
ftr-353	2525	15	even	even	ADV
ftr-353	2525	16	during	during	ADP
ftr-353	2525	17	the	the	DET
ftr-353	2525	18	worst	bad	ADJ
ftr-353	2525	19	moments	moment	NOUN
ftr-353	2525	20	of	of	ADP
ftr-353	2525	21	his	his	PRON
ftr-353	2525	22	final	final	ADJ
ftr-353	2525	23	illness	illness	NOUN
ftr-353	2525	24	.	.	PUNCT
ftr-353	2526	1	12	12	NUM
ftr-353	2526	2	.	.	PUNCT
ftr-353	2527	1	transactions	transaction	NOUN
ftr-353	2527	2	underlying	underlie	VERB
ftr-353	2527	3	a	a	DET
ftr-353	2527	4	tax	tax	NOUN
ftr-353	2527	5	shelter	shelter	NOUN
ftr-353	2527	6	are	be	AUX
ftr-353	2527	7	just	just	ADV
ftr-353	2527	8	done	do	VERB
ftr-353	2527	9	for	for	ADP
ftr-353	2527	10	grins	grin	NOUN
ftr-353	2527	11	in	in	ADP
ftr-353	2527	12	the	the	DET
ftr-353	2527	13	real	real	ADJ
ftr-353	2527	14	world	world	NOUN
ftr-353	2527	15	;	;	PUNCT
ftr-353	2527	16	you	you	PRON
ftr-353	2527	17	can	can	AUX
ftr-353	2527	18	take	take	VERB
ftr-353	2527	19	that	that	PRON
ftr-353	2527	20	to	to	ADP
ftr-353	2527	21	the	the	DET
ftr-353	2527	22	bank	bank	NOUN
ftr-353	2527	23	,	,	PUNCT
ftr-353	2527	24	man	man	NOUN
ftr-353	2527	25	!	!	PUNCT
ftr-353	2528	1	hoosier	hoosier	PROPN
ftr-353	2528	2	homer	homer	PROPN
ftr-353	2528	3	judge	judge	NOUN
ftr-353	2528	4	grants	grant	VERB
ftr-353	2528	5	injunctive	injunctive	ADJ
ftr-353	2528	6	relief	relief	NOUN
ftr-353	2528	7	to	to	ADP
ftr-353	2528	8	tax	tax	NOUN
ftr-353	2528	9	-	-	PUNCT
ftr-353	2528	10	indifferent	indifferent	ADJ
ftr-353	2528	11	party	party	NOUN
ftr-353	2528	12	to	to	ADP
ftr-353	2528	13	a	a	DET
ftr-353	2528	14	tax	tax	NOUN
ftr-353	2528	15	shelter	shelter	NOUN
ftr-353	2528	16	contract	contract	NOUN
ftr-353	2528	17	without	without	ADP
ftr-353	2528	18	requiring	require	VERB
ftr-353	2528	19	the	the	DET
ftr-353	2528	20	plaintiff	plaintiff	NOUN
ftr-353	2528	21	to	to	PART
ftr-353	2528	22	disgorge	disgorge	VERB
ftr-353	2528	23	the	the	DET
ftr-353	2528	24	$	$	SYM
ftr-353	2528	25	20	20	NUM
ftr-353	2528	26	million	million	NUM
ftr-353	2528	27	it	it	PRON
ftr-353	2528	28	pocketed	pocket	VERB
ftr-353	2528	29	for	for	ADP
ftr-353	2528	30	entering	enter	VERB
ftr-353	2528	31	into	into	ADP
ftr-353	2528	32	the	the	DET
ftr-353	2528	33	tax	tax	NOUN
ftr-353	2528	34	shelter	shelter	NOUN
ftr-353	2528	35	in	in	ADP
ftr-353	2528	36	the	the	DET
ftr-353	2528	37	first	first	ADJ
ftr-353	2528	38	place	place	NOUN
ftr-353	2528	39	.	.	PUNCT
ftr-353	2529	1	hoosier	hoosier	NOUN
ftr-353	2529	2	energy	energy	PROPN
ftr-353	2529	3	rural	rural	PROPN
ftr-353	2529	4	electric	electric	PROPN
ftr-353	2529	5	cooperative	cooperative	PROPN
ftr-353	2529	6	,	,	PUNCT
ftr-353	2529	7	inc	inc	PROPN
ftr-353	2529	8	.	.	PROPN
ftr-353	2530	1	v.	v.	PROPN
ftr-353	2530	2	john	john	PROPN
ftr-353	2530	3	hancock	hancock	PROPN
ftr-353	2530	4	life	life	PROPN
ftr-353	2530	5	insurance	insurance	PROPN
ftr-353	2530	6	co.	co.	PROPN
ftr-353	2530	7	,	,	PUNCT
ftr-353	2530	8	588	588	NUM
ftr-353	2530	9	f.	f.	PROPN
ftr-353	2530	10	supp	supp	PROPN
ftr-353	2530	11	.	.	PUNCT
ftr-353	2531	1	2d	2d	NOUN
ftr-353	2531	2	919	919	NUM
ftr-353	2531	3	(	(	PUNCT
ftr-353	2531	4	s.d	s.d	PROPN
ftr-353	2531	5	.	.	PROPN
ftr-353	2531	6	ind	ind	PROPN
ftr-353	2531	7	.	.	PUNCT
ftr-353	2532	1	11/25/08	11/25/08	NUM
ftr-353	2532	2	)	)	PUNCT
ftr-353	2532	3	.	.	PUNCT
ftr-353	2533	1	hoosier	hoosier	NOUN
ftr-353	2533	2	energy	energy	PROPN
ftr-353	2533	3	rural	rural	PROPN
ftr-353	2533	4	electric	electric	PROPN
ftr-353	2533	5	cooperative	cooperative	NOUN
ftr-353	2533	6	(	(	PUNCT
ftr-353	2533	7	“	"	PUNCT
ftr-353	2533	8	hoosier	hoosier	NOUN
ftr-353	2533	9	energy	energy	NOUN
ftr-353	2533	10	”	"	PUNCT
ftr-353	2533	11	)	)	PUNCT
ftr-353	2533	12	was	be	AUX
ftr-353	2533	13	the	the	DET
ftr-353	2533	14	tax	tax	NOUN
ftr-353	2533	15	indifferent	indifferent	ADJ
ftr-353	2533	16	party	party	NOUN
ftr-353	2533	17	in	in	ADP
ftr-353	2533	18	a	a	DET
ftr-353	2533	19	sale	sale	NOUN
ftr-353	2533	20	-	-	PUNCT
ftr-353	2533	21	in	in	ADP
ftr-353	2533	22	/	/	SYM
ftr-353	2533	23	lease	lease	NOUN
ftr-353	2533	24	-	-	PUNCT
ftr-353	2533	25	out	out	NOUN
ftr-353	2533	26	transaction	transaction	NOUN
ftr-353	2533	27	of	of	ADP
ftr-353	2533	28	one	one	NUM
ftr-353	2533	29	of	of	ADP
ftr-353	2533	30	its	its	PRON
ftr-353	2533	31	generating	generate	VERB
ftr-353	2533	32	plants	plant	NOUN
ftr-353	2533	33	for	for	ADP
ftr-353	2533	34	which	which	PRON
ftr-353	2533	35	it	it	PRON
ftr-353	2533	36	received	receive	VERB
ftr-353	2533	37	$	$	SYM
ftr-353	2533	38	20	20	NUM
ftr-353	2533	39	million	million	NUM
ftr-353	2533	40	for	for	ADP
ftr-353	2533	41	its	its	PRON
ftr-353	2533	42	participation	participation	NOUN
ftr-353	2533	43	.	.	PUNCT
ftr-353	2534	1	professor	professor	NOUN
ftr-353	2534	2	joseph	joseph	PROPN
ftr-353	2534	3	bankman	bankman	PROPN
ftr-353	2534	4	of	of	ADP
ftr-353	2534	5	stanford	stanford	PROPN
ftr-353	2534	6	law	law	PROPN
ftr-353	2534	7	school	school	NOUN
ftr-353	2534	8	furnished	furnish	VERB
ftr-353	2534	9	an	an	DET
ftr-353	2534	10	expert	expert	ADJ
ftr-353	2534	11	opinion	opinion	NOUN
ftr-353	2534	12	in	in	ADP
ftr-353	2534	13	affidavit	affidavit	NOUN
ftr-353	2534	14	form	form	NOUN
ftr-353	2534	15	that	that	SCONJ
ftr-353	2534	16	this	this	DET
ftr-353	2534	17	type	type	NOUN
ftr-353	2534	18	of	of	ADP
ftr-353	2534	19	sale	sale	NOUN
ftr-353	2534	20	-	-	PUNCT
ftr-353	2534	21	in	in	ADP
ftr-353	2534	22	/	/	SYM
ftr-353	2534	23	lease	lease	NOUN
ftr-353	2534	24	-	-	PUNCT
ftr-353	2534	25	out	out	ADP
ftr-353	2534	26	transaction	transaction	NOUN
ftr-353	2534	27	was	be	AUX
ftr-353	2534	28	an	an	DET
ftr-353	2534	29	abusive	abusive	ADJ
ftr-353	2534	30	tax	tax	NOUN
ftr-353	2534	31	shelter	shelter	NOUN
ftr-353	2534	32	,	,	PUNCT
ftr-353	2534	33	leading	lead	VERB
ftr-353	2534	34	the	the	DET
ftr-353	2534	35	court	court	NOUN
ftr-353	2534	36	to	to	PART
ftr-353	2534	37	find	find	VERB
ftr-353	2534	38	that	that	SCONJ
ftr-353	2534	39	the	the	DET
ftr-353	2534	40	“	"	PUNCT
ftr-353	2534	41	deal	deal	NOUN
ftr-353	2534	42	was	be	AUX
ftr-353	2534	43	an	an	DET
ftr-353	2534	44	attempt	attempt	NOUN
ftr-353	2534	45	to	to	PART
ftr-353	2534	46	create	create	VERB
ftr-353	2534	47	an	an	DET
ftr-353	2534	48	appearance	appearance	NOUN
ftr-353	2534	49	of	of	ADP
ftr-353	2534	50	a	a	DET
ftr-353	2534	51	sale	sale	NOUN
ftr-353	2534	52	but	but	CCONJ
ftr-353	2534	53	without	without	ADP
ftr-353	2534	54	any	any	DET
ftr-353	2534	55	real	real	ADJ
ftr-353	2534	56	economic	economic	ADJ
ftr-353	2534	57	substance	substance	NOUN
ftr-353	2534	58	.	.	PUNCT
ftr-353	2534	59	”	"	PUNCT
ftr-353	2535	1	pursuant	pursuant	ADP
ftr-353	2535	2	to	to	ADP
ftr-353	2535	3	the	the	DET
ftr-353	2535	4	documentation	documentation	NOUN
ftr-353	2535	5	of	of	ADP
ftr-353	2535	6	the	the	DET
ftr-353	2535	7	arrangement	arrangement	NOUN
ftr-353	2535	8	,	,	PUNCT
ftr-353	2535	9	hoosier	hoosier	NOUN
ftr-353	2535	10	energy	energy	NOUN
ftr-353	2535	11	was	be	AUX
ftr-353	2535	12	required	require	VERB
ftr-353	2535	13	to	to	PART
ftr-353	2535	14	maintain	maintain	VERB
ftr-353	2535	15	specified	specify	VERB
ftr-353	2535	16	adequate	adequate	ADJ
ftr-353	2535	17	security	security	NOUN
ftr-353	2535	18	for	for	ADP
ftr-353	2535	19	its	its	PRON
ftr-353	2535	20	obligation	obligation	NOUN
ftr-353	2535	21	to	to	PART
ftr-353	2535	22	make	make	VERB
ftr-353	2535	23	future	future	ADJ
ftr-353	2535	24	lease	lease	NOUN
ftr-353	2535	25	payments	payment	NOUN
ftr-353	2535	26	,	,	PUNCT
ftr-353	2535	27	i.e.	i.e.	X
ftr-353	2535	28	,	,	PUNCT
ftr-353	2535	29	provide	provide	VERB
ftr-353	2535	30	a	a	DET
ftr-353	2535	31	credit	credit	NOUN
ftr-353	2535	32	default	default	NOUN
ftr-353	2535	33	swap	swap	NOUN
ftr-353	2535	34	from	from	ADP
ftr-353	2535	35	a	a	DET
ftr-353	2535	36	party	party	NOUN
ftr-353	2535	37	with	with	ADP
ftr-353	2535	38	at	at	ADV
ftr-353	2535	39	least	least	ADJ
ftr-353	2535	40	an	an	DET
ftr-353	2535	41	aa	aa	NOUN
ftr-353	2535	42	rating	rating	NOUN
ftr-353	2535	43	–	–	PUNCT
ftr-353	2535	44	failing	fail	VERB
ftr-353	2535	45	which	which	PRON
ftr-353	2535	46	,	,	PUNCT
ftr-353	2535	47	it	it	PRON
ftr-353	2535	48	was	be	AUX
ftr-353	2535	49	required	require	VERB
ftr-353	2535	50	to	to	PART
ftr-353	2535	51	make	make	VERB
ftr-353	2535	52	the	the	DET
ftr-353	2535	53	agreed	agree	VERB
ftr-353	2535	54	-	-	PUNCT
ftr-353	2535	55	upon	upon	NOUN
ftr-353	2535	56	termination	termination	NOUN
ftr-353	2535	57	payment	payment	NOUN
ftr-353	2535	58	of	of	ADP
ftr-353	2535	59	$	$	SYM
ftr-353	2535	60	120	120	NUM
ftr-353	2535	61	million	million	NUM
ftr-353	2535	62	to	to	ADP
ftr-353	2535	63	a	a	DET
ftr-353	2535	64	third	third	ADJ
ftr-353	2535	65	-	-	PUNCT
ftr-353	2535	66	party	party	NOUN
ftr-353	2535	67	which	which	PRON
ftr-353	2535	68	was	be	AUX
ftr-353	2535	69	obligated	obligate	VERB
ftr-353	2535	70	to	to	PART
ftr-353	2535	71	pay	pay	VERB
ftr-353	2535	72	the	the	DET
ftr-353	2535	73	amount	amount	NOUN
ftr-353	2535	74	to	to	ADP
ftr-353	2535	75	john	john	PROPN
ftr-353	2535	76	hancock	hancock	PROPN
ftr-353	2535	77	life	life	PROPN
ftr-353	2535	78	insurance	insurance	PROPN
ftr-353	2535	79	co.	co.	PROPN
ftr-353	2535	80	(	(	PUNCT
ftr-353	2535	81	“	"	PUNCT
ftr-353	2535	82	john	john	PROPN
ftr-353	2535	83	hancock	hancock	PROPN
ftr-353	2535	84	”	"	PUNCT
ftr-353	2535	85	)	)	PUNCT
ftr-353	2535	86	.	.	PUNCT
ftr-353	2536	1	hoosier	hoosier	NOUN
ftr-353	2536	2	energy	energy	NOUN
ftr-353	2536	3	maintained	maintain	VERB
ftr-353	2536	4	this	this	DET
ftr-353	2536	5	security	security	NOUN
ftr-353	2536	6	in	in	ADP
ftr-353	2536	7	the	the	DET
ftr-353	2536	8	form	form	NOUN
ftr-353	2536	9	of	of	ADP
ftr-353	2536	10	a	a	DET
ftr-353	2536	11	guarantee	guarantee	NOUN
ftr-353	2536	12	from	from	ADP
ftr-353	2536	13	aig	aig	PROPN
ftr-353	2536	14	and	and	CCONJ
ftr-353	2536	15	it	it	PRON
ftr-353	2536	16	did	do	AUX
ftr-353	2536	17	timely	timely	ADV
ftr-353	2536	18	make	make	VERB
ftr-353	2536	19	each	each	PRON
ftr-353	2536	20	of	of	ADP
ftr-353	2536	21	its	its	PRON
ftr-353	2536	22	lease	lease	NOUN
ftr-353	2536	23	payments	payment	NOUN
ftr-353	2536	24	.	.	PUNCT
ftr-353	2537	1	upon	upon	SCONJ
ftr-353	2537	2	the	the	DET
ftr-353	2537	3	falling	falling	NOUN
ftr-353	2537	4	of	of	ADP
ftr-353	2537	5	aig	aig	PROPN
ftr-353	2537	6	’s	’s	PART
ftr-353	2537	7	credit	credit	NOUN
ftr-353	2537	8	rating	rating	NOUN
ftr-353	2537	9	below	below	ADP
ftr-353	2537	10	the	the	DET
ftr-353	2537	11	contractually	contractually	ADV
ftr-353	2537	12	-	-	PUNCT
ftr-353	2537	13	required	require	VERB
ftr-353	2537	14	standard	standard	NOUN
ftr-353	2537	15	,	,	PUNCT
ftr-353	2537	16	hoosier	hoosier	NOUN
ftr-353	2537	17	energy	energy	NOUN
ftr-353	2537	18	sought	seek	VERB
ftr-353	2537	19	unsuccessfully	unsuccessfully	ADV
ftr-353	2537	20	to	to	PART
ftr-353	2537	21	secure	secure	VERB
ftr-353	2537	22	an	an	DET
ftr-353	2537	23	equivalent	equivalent	ADJ
ftr-353	2537	24	guarantee	guarantee	NOUN
ftr-353	2537	25	.	.	PUNCT
ftr-353	2538	1	on	on	ADP
ftr-353	2538	2	hoosier	hoosier	PROPN
ftr-353	2538	3	energy	energy	NOUN
ftr-353	2538	4	’s	’s	PART
ftr-353	2538	5	request	request	NOUN
ftr-353	2538	6	,	,	PUNCT
ftr-353	2538	7	chief	chief	ADJ
ftr-353	2538	8	judge	judge	NOUN
ftr-353	2538	9	hamilton	hamilton	PROPN
ftr-353	2538	10	granted	grant	VERB
ftr-353	2538	11	an	an	DET
ftr-353	2538	12	injunction	injunction	NOUN
ftr-353	2538	13	against	against	ADP
ftr-353	2538	14	enforcement	enforcement	NOUN
ftr-353	2538	15	of	of	ADP
ftr-353	2538	16	hoosier	hoosier	NOUN
ftr-353	2538	17	energy	energy	NOUN
ftr-353	2538	18	’s	’s	PART
ftr-353	2538	19	obligation	obligation	NOUN
ftr-353	2538	20	to	to	PART
ftr-353	2538	21	make	make	VERB
ftr-353	2538	22	the	the	DET
ftr-353	2538	23	$	$	SYM
ftr-353	2538	24	120	120	NUM
ftr-353	2538	25	million	million	NUM
ftr-353	2538	26	termination	termination	NOUN
ftr-353	2538	27	payment	payment	NOUN
ftr-353	2538	28	to	to	ADP
ftr-353	2538	29	the	the	DET
ftr-353	2538	30	third	third	ADJ
ftr-353	2538	31	party	party	NOUN
ftr-353	2538	32	on	on	ADP
ftr-353	2538	33	the	the	DET
ftr-353	2538	34	ground	ground	NOUN
ftr-353	2538	35	that	that	SCONJ
ftr-353	2538	36	the	the	DET
ftr-353	2538	37	arrangement	arrangement	NOUN
ftr-353	2538	38	was	be	AUX
ftr-353	2538	39	entered	enter	VERB
ftr-353	2538	40	into	into	ADP
ftr-353	2538	41	solely	solely	ADV
ftr-353	2538	42	for	for	ADP
ftr-353	2538	43	tax	tax	NOUN
ftr-353	2538	44	benefits	benefit	NOUN
ftr-353	2538	45	and	and	CCONJ
ftr-353	2538	46	was	be	AUX
ftr-353	2538	47	somehow	somehow	ADV
ftr-353	2538	48	unenforceable	unenforceable	ADJ
ftr-353	2538	49	against	against	ADP
ftr-353	2538	50	hoover	hoover	NOUN
ftr-353	2538	51	.	.	PUNCT
ftr-353	2539	1	•	•	NUM
ftr-353	2539	2	chief	chief	PROPN
ftr-353	2539	3	judge	judge	NOUN
ftr-353	2539	4	hamilton	hamilton	PROPN
ftr-353	2539	5	did	do	VERB
ftr-353	2539	6	state	state	VERB
ftr-353	2539	7	that	that	SCONJ
ftr-353	2539	8	hoosier	hoosier	NOUN
ftr-353	2539	9	energy	energy	NOUN
ftr-353	2539	10	might	might	AUX
ftr-353	2539	11	at	at	ADP
ftr-353	2539	12	some	some	DET
ftr-353	2539	13	time	time	NOUN
ftr-353	2539	14	in	in	ADP
ftr-353	2539	15	the	the	DET
ftr-353	2539	16	future	future	NOUN
ftr-353	2539	17	be	be	AUX
ftr-353	2539	18	required	require	VERB
ftr-353	2539	19	to	to	PART
ftr-353	2539	20	give	give	VERB
ftr-353	2539	21	back	back	ADP
ftr-353	2539	22	the	the	DET
ftr-353	2539	23	$	$	SYM
ftr-353	2539	24	20	20	NUM
ftr-353	2539	25	million	million	NUM
ftr-353	2539	26	,	,	PUNCT
ftr-353	2539	27	but	but	CCONJ
ftr-353	2539	28	that	that	SCONJ
ftr-353	2539	29	there	there	PRON
ftr-353	2539	30	was	be	VERB
ftr-353	2539	31	no	no	DET
ftr-353	2539	32	hurry	hurry	NOUN
ftr-353	2539	33	about	about	ADP
ftr-353	2539	34	that	that	PRON
ftr-353	2539	35	.	.	PUNCT
ftr-353	2540	1	•	•	NUM
ftr-353	2540	2	professor	professor	NOUN
ftr-353	2540	3	bankman	bankman	NOUN
ftr-353	2540	4	’s	’s	PART
ftr-353	2540	5	affidavit	affidavit	NOUN
ftr-353	2540	6	stated	state	VERB
ftr-353	2540	7	that	that	SCONJ
ftr-353	2540	8	the	the	DET
ftr-353	2540	9	transaction	transaction	NOUN
ftr-353	2540	10	was	be	AUX
ftr-353	2540	11	similar	similar	ADJ
ftr-353	2540	12	to	to	ADP
ftr-353	2540	13	that	that	PRON
ftr-353	2540	14	in	in	ADP
ftr-353	2540	15	awg	awg	PROPN
ftr-353	2540	16	leasing	leasing	NOUN
ftr-353	2540	17	trust	trust	PROPN
ftr-353	2540	18	v.	v.	ADP
ftr-353	2540	19	united	united	PROPN
ftr-353	2540	20	states	states	PROPN
ftr-353	2540	21	,	,	PUNCT
ftr-353	2540	22	592	592	NUM
ftr-353	2540	23	f.	f.	PROPN
ftr-353	2540	24	supp	supp	PROPN
ftr-353	2540	25	.	.	PUNCT
ftr-353	2541	1	2d	2d	PROPN
ftr-353	2541	2	953	953	NUM
ftr-353	2541	3	(	(	PUNCT
ftr-353	2541	4	n.d	n.d	PROPN
ftr-353	2541	5	.	.	PROPN
ftr-353	2541	6	ohio	ohio	PROPN
ftr-353	2541	7	5/28/08	5/28/08	NUM
ftr-353	2541	8	)	)	PUNCT
ftr-353	2541	9	.	.	PUNCT
ftr-353	2542	1	(	(	PUNCT
ftr-353	2542	2	a	a	X
ftr-353	2542	3	)	)	PUNCT
ftr-353	2542	4	in	in	ADP
ftr-353	2542	5	a	a	DET
ftr-353	2542	6	later	later	ADJ
ftr-353	2542	7	proceeding	proceeding	NOUN
ftr-353	2542	8	,	,	PUNCT
ftr-353	2542	9	judge	judge	PROPN
ftr-353	2542	10	hamilton	hamilton	PROPN
ftr-353	2542	11	pretends	pretend	VERB
ftr-353	2542	12	to	to	PART
ftr-353	2542	13	require	require	VERB
ftr-353	2542	14	hoosier	hoosier	NOUN
ftr-353	2542	15	energy	energy	NOUN
ftr-353	2542	16	to	to	PART
ftr-353	2542	17	give	give	VERB
ftr-353	2542	18	john	john	PROPN
ftr-353	2542	19	hancock	hancock	PROPN
ftr-353	2542	20	adequate	adequate	ADJ
ftr-353	2542	21	security	security	NOUN
ftr-353	2542	22	to	to	PART
ftr-353	2542	23	cover	cover	VERB
ftr-353	2542	24	the	the	DET
ftr-353	2542	25	possibility	possibility	NOUN
ftr-353	2542	26	that	that	SCONJ
ftr-353	2542	27	his	his	PRON
ftr-353	2542	28	11/25/08	11/25/08	PROPN
ftr-353	2542	29	injunction	injunction	NOUN
ftr-353	2542	30	was	be	AUX
ftr-353	2542	31	incorrectly	incorrectly	ADV
ftr-353	2542	32	issued	issue	VERB
ftr-353	2542	33	.	.	PUNCT
ftr-353	2543	1	hoosier	hoosier	NOUN
ftr-353	2543	2	energy	energy	PROPN
ftr-353	2543	3	rural	rural	PROPN
ftr-353	2543	4	electric	electric	PROPN
ftr-353	2543	5	cooperative	cooperative	PROPN
ftr-353	2543	6	,	,	PUNCT
ftr-353	2543	7	inc	inc	PROPN
ftr-353	2543	8	.	.	PROPN
ftr-353	2544	1	v.	v.	PROPN
ftr-353	2544	2	john	john	PROPN
ftr-353	2544	3	hancock	hancock	PROPN
ftr-353	2544	4	life	life	PROPN
ftr-353	2544	5	insurance	insurance	PROPN
ftr-353	2544	6	co.	co.	PROPN
ftr-353	2544	7	,	,	PUNCT
ftr-353	2544	8	2008	2008	NUM
ftr-353	2544	9	wl	wl	SYM
ftr-353	2544	10	5216027	5216027	NUM
ftr-353	2544	11	(	(	PUNCT
ftr-353	2544	12	s.d	s.d	PROPN
ftr-353	2544	13	.	.	PROPN
ftr-353	2544	14	ind	ind	PROPN
ftr-353	2544	15	.	.	PUNCT
ftr-353	2545	1	12/11/08	12/11/08	NUM
ftr-353	2545	2	)	)	PUNCT
ftr-353	2545	3	.	.	PUNCT
ftr-353	2546	1	judge	judge	PROPN
ftr-353	2546	2	203	203	NUM
ftr-353	2546	3	florida	florida	PROPN
ftr-353	2546	4	tax	tax	NOUN
ftr-353	2546	5	review	review	NOUN
ftr-353	2547	1	[	[	X
ftr-353	2547	2	vol	vol	NOUN
ftr-353	2547	3	.	.	PUNCT
ftr-353	2547	4	10	10	NUM
ftr-353	2547	5	:	:	PUNCT
ftr-353	2547	6	si	si	PROPN
ftr-353	2547	7	hamilton	hamilton	PROPN
ftr-353	2547	8	,	,	PUNCT
ftr-353	2547	9	in	in	ADP
ftr-353	2547	10	addition	addition	NOUN
ftr-353	2547	11	to	to	ADP
ftr-353	2547	12	a	a	DET
ftr-353	2547	13	$	$	SYM
ftr-353	2547	14	2	2	NUM
ftr-353	2547	15	million	million	NUM
ftr-353	2547	16	cash	cash	NOUN
ftr-353	2547	17	bond	bond	NOUN
ftr-353	2547	18	,	,	PUNCT
ftr-353	2547	19	required	require	VERB
ftr-353	2547	20	hoosier	hoosier	NOUN
ftr-353	2547	21	energy	energy	NOUN
ftr-353	2547	22	“	"	PUNCT
ftr-353	2547	23	to	to	PART
ftr-353	2547	24	post	post	VERB
ftr-353	2547	25	its	its	PRON
ftr-353	2547	26	own	own	ADJ
ftr-353	2547	27	[	[	X
ftr-353	2547	28	i.e.	i.e.	X
ftr-353	2547	29	,	,	PUNCT
ftr-353	2547	30	meaningless	meaningless	ADJ
ftr-353	2547	31	]	]	PUNCT
ftr-353	2547	32	undertaking	undertaking	NOUN
ftr-353	2547	33	to	to	PART
ftr-353	2547	34	pay	pay	VERB
ftr-353	2547	35	john	john	PROPN
ftr-353	2547	36	hancock	hancock	PROPN
ftr-353	2547	37	up	up	ADP
ftr-353	2547	38	to	to	ADP
ftr-353	2547	39	an	an	DET
ftr-353	2547	40	additional	additional	ADJ
ftr-353	2547	41	$	$	SYM
ftr-353	2547	42	130	130	NUM
ftr-353	2547	43	million	million	NUM
ftr-353	2547	44	in	in	ADP
ftr-353	2547	45	damages	damage	NOUN
ftr-353	2547	46	it	it	PRON
ftr-353	2547	47	might	might	AUX
ftr-353	2547	48	suffer	suffer	VERB
ftr-353	2547	49	from	from	ADP
ftr-353	2547	50	an	an	DET
ftr-353	2547	51	improper	improper	ADJ
ftr-353	2547	52	injunction	injunction	NOUN
ftr-353	2547	53	.	.	PUNCT
ftr-353	2547	54	”	"	PUNCT
ftr-353	2548	1	(	(	PUNCT
ftr-353	2548	2	b	b	X
ftr-353	2548	3	)	)	PUNCT
ftr-353	2548	4	affirmed	affirm	VERB
ftr-353	2548	5	on	on	ADP
ftr-353	2548	6	“	"	PUNCT
ftr-353	2548	7	temporary	temporary	ADJ
ftr-353	2548	8	commercial	commercial	ADJ
ftr-353	2548	9	impracticability	impracticability	NOUN
ftr-353	2548	10	”	"	PUNCT
ftr-353	2548	11	grounds	ground	NOUN
ftr-353	2548	12	,	,	PUNCT
ftr-353	2548	13	but	but	CCONJ
ftr-353	2548	14	not	not	PART
ftr-353	2548	15	because	because	SCONJ
ftr-353	2548	16	the	the	DET
ftr-353	2548	17	transaction	transaction	NOUN
ftr-353	2548	18	was	be	AUX
ftr-353	2548	19	an	an	DET
ftr-353	2548	20	abusive	abusive	ADJ
ftr-353	2548	21	tax	tax	NOUN
ftr-353	2548	22	shelter	shelter	NOUN
ftr-353	2548	23	.	.	PUNCT
ftr-353	2549	1	582	582	NUM
ftr-353	2549	2	f.3d	f.3d	NUM
ftr-353	2549	3	721	721	NUM
ftr-353	2549	4	(	(	PUNCT
ftr-353	2549	5	7th	7th	ADJ
ftr-353	2549	6	cir	cir	NOUN
ftr-353	2549	7	.	.	PUNCT
ftr-353	2550	1	9/17/09	9/17/09	NUM
ftr-353	2550	2	)	)	PUNCT
ftr-353	2550	3	.	.	PUNCT
ftr-353	2551	1	judge	judge	PROPN
ftr-353	2551	2	easterbrook	easterbrook	PROPN
ftr-353	2551	3	held	hold	VERB
ftr-353	2551	4	that	that	SCONJ
ftr-353	2551	5	john	john	PROPN
ftr-353	2551	6	hancock	hancock	PROPN
ftr-353	2551	7	’s	’s	PART
ftr-353	2551	8	taxes	taxis	NOUN
ftr-353	2551	9	are	be	AUX
ftr-353	2551	10	a	a	DET
ftr-353	2551	11	matter	matter	NOUN
ftr-353	2551	12	for	for	SCONJ
ftr-353	2551	13	it	it	PRON
ftr-353	2551	14	to	to	PART
ftr-353	2551	15	resolve	resolve	VERB
ftr-353	2551	16	with	with	ADP
ftr-353	2551	17	the	the	DET
ftr-353	2551	18	irs	irs	PROPN
ftr-353	2551	19	,	,	PUNCT
ftr-353	2551	20	and	and	CCONJ
ftr-353	2551	21	that	that	SCONJ
ftr-353	2551	22	“	"	PUNCT
ftr-353	2551	23	does	do	AUX
ftr-353	2551	24	not	not	PART
ftr-353	2551	25	affect	affect	VERB
ftr-353	2551	26	hoosier	hoosier	NOUN
ftr-353	2551	27	energy	energy	NOUN
ftr-353	2551	28	’s	’s	PART
ftr-353	2551	29	contractual	contractual	ADJ
ftr-353	2551	30	duties	duty	NOUN
ftr-353	2551	31	.	.	PUNCT
ftr-353	2551	32	”	"	PUNCT
ftr-353	2552	1	he	he	PRON
ftr-353	2552	2	further	far	ADV
ftr-353	2552	3	stated	state	VERB
ftr-353	2552	4	that	that	SCONJ
ftr-353	2552	5	“	"	PUNCT
ftr-353	2552	6	temporary	temporary	ADJ
ftr-353	2552	7	commercial	commercial	ADJ
ftr-353	2552	8	impracticability	impracticability	NOUN
ftr-353	2552	9	”	"	PUNCT
ftr-353	2552	10	becomes	become	VERB
ftr-353	2552	11	a	a	DET
ftr-353	2552	12	pumpkin	pumpkin	NOUN
ftr-353	2552	13	at	at	ADP
ftr-353	2552	14	year	year	NOUN
ftr-353	2552	15	end	end	NOUN
ftr-353	2552	16	.	.	PUNCT
ftr-353	2553	1	on	on	ADP
ftr-353	2553	2	remand	remand	NOUN
ftr-353	2553	3	,	,	PUNCT
ftr-353	2553	4	the	the	DET
ftr-353	2553	5	district	district	NOUN
ftr-353	2553	6	court	court	NOUN
ftr-353	2553	7	increased	increase	VERB
ftr-353	2553	8	the	the	DET
ftr-353	2553	9	bond	bond	NOUN
ftr-353	2553	10	substantially	substantially	ADV
ftr-353	2553	11	.	.	PUNCT
ftr-353	2554	1	2009	2009	NUM
ftr-353	2554	2	u.s	u.s	PROPN
ftr-353	2554	3	.	.	PROPN
ftr-353	2554	4	dist	dist	PROPN
ftr-353	2554	5	.	.	PUNCT
ftr-353	2555	1	lexis	lexis	NOUN
ftr-353	2555	2	93186	93186	NUM
ftr-353	2555	3	(	(	PUNCT
ftr-353	2555	4	s.d	s.d	PROPN
ftr-353	2555	5	.	.	PROPN
ftr-353	2555	6	ind	ind	PROPN
ftr-353	2555	7	.	.	PUNCT
ftr-353	2555	8	10/5/09	10/5/09	NUM
ftr-353	2555	9	)	)	PUNCT
ftr-353	2555	10	.	.	PUNCT
ftr-353	2556	1	13	13	NUM
ftr-353	2556	2	.	.	PUNCT
ftr-353	2557	1	the	the	DET
ftr-353	2557	2	supreme	supreme	PROPN
ftr-353	2557	3	court	court	PROPN
ftr-353	2557	4	enhances	enhance	VERB
ftr-353	2557	5	the	the	DET
ftr-353	2557	6	sanctity	sanctity	NOUN
ftr-353	2557	7	of	of	ADP
ftr-353	2557	8	arbitration	arbitration	NOUN
ftr-353	2557	9	agreements	agreement	NOUN
ftr-353	2557	10	.	.	PUNCT
ftr-353	2558	1	arthur	arthur	PROPN
ftr-353	2558	2	andersen	andersen	PROPN
ftr-353	2558	3	llp	llp	PROPN
ftr-353	2558	4	v.	v.	ADP
ftr-353	2558	5	carlisle	carlisle	PROPN
ftr-353	2558	6	,	,	PUNCT
ftr-353	2558	7	129	129	NUM
ftr-353	2558	8	s.	s.	PROPN
ftr-353	2558	9	ct	ct	PROPN
ftr-353	2558	10	.	.	PROPN
ftr-353	2558	11	1896	1896	NUM
ftr-353	2558	12	(	(	PUNCT
ftr-353	2558	13	5/4/09	5/4/09	NUM
ftr-353	2558	14	)	)	PUNCT
ftr-353	2558	15	,	,	PUNCT
ftr-353	2558	16	rev’g	rev’g	PROPN
ftr-353	2558	17	carlisle	carlisle	PROPN
ftr-353	2558	18	v.	v.	PROPN
ftr-353	2558	19	curtis	curtis	PROPN
ftr-353	2558	20	,	,	PUNCT
ftr-353	2558	21	mallet	mallet	NOUN
ftr-353	2558	22	-	-	PUNCT
ftr-353	2558	23	prevost	prevost	PROPN
ftr-353	2558	24	,	,	PUNCT
ftr-353	2558	25	colt	colt	PROPN
ftr-353	2558	26	&	&	CCONJ
ftr-353	2558	27	mosle	mosle	PROPN
ftr-353	2558	28	,	,	PUNCT
ftr-353	2558	29	llp	llp	PROPN
ftr-353	2558	30	,	,	PUNCT
ftr-353	2558	31	521	521	NUM
ftr-353	2558	32	f.3d	f.3d	NUM
ftr-353	2558	33	597	597	NUM
ftr-353	2558	34	(	(	PUNCT
ftr-353	2558	35	6th	6th	ADJ
ftr-353	2558	36	cir	cir	NOUN
ftr-353	2558	37	.	.	PUNCT
ftr-353	2558	38	4/9/08	4/9/08	NUM
ftr-353	2558	39	)	)	PUNCT
ftr-353	2558	40	.	.	PUNCT
ftr-353	2559	1	the	the	DET
ftr-353	2559	2	respondents	respondent	NOUN
ftr-353	2559	3	in	in	ADP
ftr-353	2559	4	this	this	DET
ftr-353	2559	5	case	case	NOUN
ftr-353	2559	6	invested	invest	VERB
ftr-353	2559	7	in	in	ADP
ftr-353	2559	8	a	a	DET
ftr-353	2559	9	son	son	NOUN
ftr-353	2559	10	-	-	PUNCT
ftr-353	2559	11	ofboss	ofboss	NOUN
ftr-353	2559	12	type	type	NOUN
ftr-353	2559	13	transaction	transaction	NOUN
ftr-353	2559	14	called	call	VERB
ftr-353	2559	15	a	a	DET
ftr-353	2559	16	“	"	PUNCT
ftr-353	2559	17	leveraged	leveraged	ADJ
ftr-353	2559	18	option	option	NOUN
ftr-353	2559	19	strategy	strategy	NOUN
ftr-353	2559	20	.	.	PUNCT
ftr-353	2559	21	”	"	PUNCT
ftr-353	2560	1	the	the	DET
ftr-353	2560	2	investors	investor	NOUN
ftr-353	2560	3	entered	enter	VERB
ftr-353	2560	4	into	into	ADP
ftr-353	2560	5	an	an	DET
ftr-353	2560	6	investment	investment	NOUN
ftr-353	2560	7	-	-	PUNCT
ftr-353	2560	8	management	management	NOUN
ftr-353	2560	9	agreement	agreement	NOUN
ftr-353	2560	10	with	with	ADP
ftr-353	2560	11	bricolage	bricolage	NOUN
ftr-353	2560	12	capital	capital	NOUN
ftr-353	2560	13	,	,	PUNCT
ftr-353	2560	14	llc	llc	PROPN
ftr-353	2560	15	,	,	PUNCT
ftr-353	2560	16	which	which	PRON
ftr-353	2560	17	contained	contain	VERB
ftr-353	2560	18	a	a	DET
ftr-353	2560	19	mandatory	mandatory	ADJ
ftr-353	2560	20	arbitration	arbitration	NOUN
ftr-353	2560	21	provision	provision	NOUN
ftr-353	2560	22	.	.	PUNCT
ftr-353	2561	1	only	only	ADV
ftr-353	2561	2	bricolage	bricolage	NOUN
ftr-353	2561	3	capital	capital	NOUN
ftr-353	2561	4	was	be	AUX
ftr-353	2561	5	a	a	DET
ftr-353	2561	6	signatory	signatory	NOUN
ftr-353	2561	7	to	to	ADP
ftr-353	2561	8	the	the	DET
ftr-353	2561	9	agreement	agreement	NOUN
ftr-353	2561	10	with	with	ADP
ftr-353	2561	11	the	the	DET
ftr-353	2561	12	arbitration	arbitration	NOUN
ftr-353	2561	13	provision	provision	NOUN
ftr-353	2561	14	.	.	PUNCT
ftr-353	2562	1	the	the	DET
ftr-353	2562	2	investors	investor	NOUN
ftr-353	2562	3	filed	file	VERB
ftr-353	2562	4	an	an	DET
ftr-353	2562	5	action	action	NOUN
ftr-353	2562	6	for	for	ADP
ftr-353	2562	7	fraud	fraud	NOUN
ftr-353	2562	8	and	and	CCONJ
ftr-353	2562	9	malpractice	malpractice	NOUN
ftr-353	2562	10	against	against	ADP
ftr-353	2562	11	arthur	arthur	PROPN
ftr-353	2562	12	andersen	andersen	PROPN
ftr-353	2562	13	and	and	CCONJ
ftr-353	2562	14	curtis	curtis	PROPN
ftr-353	2562	15	,	,	PUNCT
ftr-353	2562	16	mallet	mallet	NOUN
ftr-353	2562	17	-	-	PUNCT
ftr-353	2562	18	prevost	prevost	PROPN
ftr-353	2562	19	,	,	PUNCT
ftr-353	2562	20	colt	colt	PROPN
ftr-353	2562	21	&	&	CCONJ
ftr-353	2562	22	mosle	mosle	PROPN
ftr-353	2562	23	,	,	PUNCT
ftr-353	2562	24	llp	llp	PROPN
ftr-353	2562	25	(	(	PUNCT
ftr-353	2562	26	who	who	PRON
ftr-353	2562	27	provided	provide	VERB
ftr-353	2562	28	the	the	DET
ftr-353	2562	29	tax	tax	NOUN
ftr-353	2562	30	opinion	opinion	NOUN
ftr-353	2562	31	)	)	PUNCT
ftr-353	2562	32	.	.	PUNCT
ftr-353	2563	1	the	the	DET
ftr-353	2563	2	parties	party	NOUN
ftr-353	2563	3	moved	move	VERB
ftr-353	2563	4	for	for	ADP
ftr-353	2563	5	a	a	DET
ftr-353	2563	6	stay	stay	NOUN
ftr-353	2563	7	of	of	ADP
ftr-353	2563	8	the	the	DET
ftr-353	2563	9	district	district	NOUN
ftr-353	2563	10	court	court	NOUN
ftr-353	2563	11	action	action	NOUN
ftr-353	2563	12	under	under	ADP
ftr-353	2563	13	the	the	DET
ftr-353	2563	14	provisions	provision	NOUN
ftr-353	2563	15	of	of	ADP
ftr-353	2563	16	the	the	DET
ftr-353	2563	17	arbitration	arbitration	NOUN
ftr-353	2563	18	agreement	agreement	NOUN
ftr-353	2563	19	.	.	PUNCT
ftr-353	2564	1	the	the	DET
ftr-353	2564	2	federal	federal	ADJ
ftr-353	2564	3	arbitration	arbitration	PROPN
ftr-353	2564	4	act	act	PROPN
ftr-353	2564	5	,	,	PUNCT
ftr-353	2564	6	9	9	NUM
ftr-353	2564	7	u.s.c	u.s.c	NOUN
ftr-353	2564	8	.	.	PUNCT
ftr-353	2565	1	§	§	PROPN
ftr-353	2565	2	3	3	NUM
ftr-353	2565	3	,	,	PUNCT
ftr-353	2565	4	provides	provide	VERB
ftr-353	2565	5	for	for	ADP
ftr-353	2565	6	a	a	DET
ftr-353	2565	7	stay	stay	NOUN
ftr-353	2565	8	of	of	ADP
ftr-353	2565	9	any	any	DET
ftr-353	2565	10	action	action	NOUN
ftr-353	2565	11	in	in	ADP
ftr-353	2565	12	federal	federal	ADJ
ftr-353	2565	13	court	court	NOUN
ftr-353	2565	14	that	that	PRON
ftr-353	2565	15	is	be	AUX
ftr-353	2565	16	“	"	PUNCT
ftr-353	2565	17	referable	referable	ADJ
ftr-353	2565	18	to	to	ADP
ftr-353	2565	19	arbitration	arbitration	NOUN
ftr-353	2565	20	under	under	ADP
ftr-353	2565	21	an	an	DET
ftr-353	2565	22	agreement	agreement	NOUN
ftr-353	2565	23	in	in	ADP
ftr-353	2565	24	writing	writing	NOUN
ftr-353	2565	25	.	.	PUNCT
ftr-353	2565	26	”	"	PUNCT
ftr-353	2566	1	9	9	NUM
ftr-353	2566	2	u.s.c	u.s.c	NOUN
ftr-353	2566	3	.	.	PUNCT
ftr-353	2567	1	§	§	PROPN
ftr-353	2567	2	16(a)(1)(a	16(a)(1)(a	NOUN
ftr-353	2567	3	)	)	PUNCT
ftr-353	2567	4	allows	allow	VERB
ftr-353	2567	5	an	an	DET
ftr-353	2567	6	immediate	immediate	ADJ
ftr-353	2567	7	appeal	appeal	NOUN
ftr-353	2567	8	from	from	ADP
ftr-353	2567	9	an	an	DET
ftr-353	2567	10	order	order	NOUN
ftr-353	2567	11	denying	deny	VERB
ftr-353	2567	12	a	a	DET
ftr-353	2567	13	stay	stay	NOUN
ftr-353	2567	14	.	.	PUNCT
ftr-353	2568	1	the	the	DET
ftr-353	2568	2	district	district	NOUN
ftr-353	2568	3	court	court	NOUN
ftr-353	2568	4	denied	deny	VERB
ftr-353	2568	5	the	the	DET
ftr-353	2568	6	stay	stay	NOUN
ftr-353	2568	7	.	.	PUNCT
ftr-353	2569	1	on	on	ADP
ftr-353	2569	2	appeal	appeal	NOUN
ftr-353	2569	3	,	,	PUNCT
ftr-353	2569	4	the	the	DET
ftr-353	2569	5	sixth	sixth	ADJ
ftr-353	2569	6	circuit	circuit	NOUN
ftr-353	2569	7	held	hold	VERB
ftr-353	2569	8	that	that	SCONJ
ftr-353	2569	9	it	it	PRON
ftr-353	2569	10	had	have	VERB
ftr-353	2569	11	no	no	DET
ftr-353	2569	12	jurisdiction	jurisdiction	NOUN
ftr-353	2569	13	to	to	PART
ftr-353	2569	14	hear	hear	VERB
ftr-353	2569	15	the	the	DET
ftr-353	2569	16	appeal	appeal	NOUN
ftr-353	2569	17	.	.	PUNCT
ftr-353	2570	1	the	the	DET
ftr-353	2570	2	supreme	supreme	PROPN
ftr-353	2570	3	court	court	PROPN
ftr-353	2570	4	(	(	PUNCT
ftr-353	2570	5	justice	justice	PROPN
ftr-353	2570	6	scalia	scalia	PROPN
ftr-353	2570	7	)	)	PUNCT
ftr-353	2570	8	reversed	reverse	VERB
ftr-353	2570	9	and	and	CCONJ
ftr-353	2570	10	remanded	remand	VERB
ftr-353	2570	11	the	the	DET
ftr-353	2570	12	case	case	NOUN
ftr-353	2570	13	for	for	ADP
ftr-353	2570	14	further	further	ADJ
ftr-353	2570	15	proceedings	proceeding	NOUN
ftr-353	2570	16	.	.	PUNCT
ftr-353	2571	1	•	•	NOUN
ftr-353	2571	2	the	the	DET
ftr-353	2571	3	court	court	NOUN
ftr-353	2571	4	concluded	conclude	VERB
ftr-353	2571	5	that	that	SCONJ
ftr-353	2571	6	the	the	DET
ftr-353	2571	7	court	court	NOUN
ftr-353	2571	8	of	of	ADP
ftr-353	2571	9	appeals	appeal	NOUN
ftr-353	2571	10	conflated	conflate	VERB
ftr-353	2571	11	questions	question	NOUN
ftr-353	2571	12	of	of	ADP
ftr-353	2571	13	the	the	DET
ftr-353	2571	14	applicability	applicability	NOUN
ftr-353	2571	15	of	of	ADP
ftr-353	2571	16	9	9	NUM
ftr-353	2571	17	u.s.c	u.s.c	NOUN
ftr-353	2571	18	.	.	PUNCT
ftr-353	2572	1	§	§	PROPN
ftr-353	2572	2	§	§	PROPN
ftr-353	2572	3	3	3	NUM
ftr-353	2572	4	and	and	CCONJ
ftr-353	2572	5	16(a	16(a	NUM
ftr-353	2572	6	)	)	PUNCT
ftr-353	2572	7	with	with	ADP
ftr-353	2572	8	the	the	DET
ftr-353	2572	9	substantive	substantive	ADJ
ftr-353	2572	10	merits	merit	NOUN
ftr-353	2572	11	of	of	ADP
ftr-353	2572	12	the	the	DET
ftr-353	2572	13	question	question	NOUN
ftr-353	2572	14	whether	whether	SCONJ
ftr-353	2572	15	non	non	NOUN
ftr-353	2572	16	-	-	NOUN
ftr-353	2572	17	signatories	signatory	NOUN
ftr-353	2572	18	to	to	ADP
ftr-353	2572	19	a	a	DET
ftr-353	2572	20	written	write	VERB
ftr-353	2572	21	arbitration	arbitration	NOUN
ftr-353	2572	22	agreement	agreement	NOUN
ftr-353	2572	23	possessed	possess	VERB
ftr-353	2572	24	contract	contract	NOUN
ftr-353	2572	25	rights	right	NOUN
ftr-353	2572	26	to	to	ADP
ftr-353	2572	27	arbitration	arbitration	NOUN
ftr-353	2572	28	under	under	ADP
ftr-353	2572	29	the	the	DET
ftr-353	2572	30	agreement	agreement	NOUN
ftr-353	2572	31	.	.	PUNCT
ftr-353	2573	1	“	"	PUNCT
ftr-353	2573	2	the	the	DET
ftr-353	2573	3	jurisdictional	jurisdictional	ADJ
ftr-353	2573	4	statute	statute	NOUN
ftr-353	2573	5	here	here	ADV
ftr-353	2573	6	unambiguously	unambiguously	ADV
ftr-353	2573	7	makes	make	VERB
ftr-353	2573	8	the	the	DET
ftr-353	2573	9	underlying	underlie	VERB
ftr-353	2573	10	merits	merit	NOUN
ftr-353	2573	11	irrelevant	irrelevant	ADJ
ftr-353	2573	12	,	,	PUNCT
ftr-353	2573	13	for	for	ADP
ftr-353	2573	14	even	even	ADV
ftr-353	2573	15	utter	utter	ADJ
ftr-353	2573	16	frivolousness	frivolousness	NOUN
ftr-353	2573	17	of	of	ADP
ftr-353	2573	18	the	the	DET
ftr-353	2573	19	underlying	underlie	VERB
ftr-353	2573	20	request	request	NOUN
ftr-353	2573	21	requires	require	VERB
ftr-353	2573	22	for	for	ADP
ftr-353	2573	23	a	a	DET
ftr-353	2573	24	§	§	PROPN
ftr-353	2573	25	3	3	NUM
ftr-353	2573	26	stay	stay	NOUN
ftr-353	2573	27	can	can	AUX
ftr-353	2573	28	not	not	PART
ftr-353	2573	29	turn	turn	VERB
ftr-353	2573	30	a	a	DET
ftr-353	2573	31	denial	denial	NOUN
ftr-353	2573	32	into	into	ADP
ftr-353	2573	33	something	something	PRON
ftr-353	2573	34	other	other	ADJ
ftr-353	2573	35	than	than	ADP
ftr-353	2573	36	‘	'	PUNCT
ftr-353	2573	37	an	an	DET
ftr-353	2573	38	order	order	NOUN
ftr-353	2573	39	...	...	PUNCT
ftr-353	2573	40	refusing	refuse	VERB
ftr-353	2573	41	a	a	DET
ftr-353	2573	42	stay	stay	NOUN
ftr-353	2573	43	of	of	ADP
ftr-353	2573	44	any	any	DET
ftr-353	2573	45	action	action	NOUN
ftr-353	2573	46	under	under	ADP
ftr-353	2573	47	section	section	NOUN
ftr-353	2573	48	3	3	NUM
ftr-353	2573	49	.	.	PUNCT
ftr-353	2573	50	’	'	PUNCT
ftr-353	2573	51	”	"	PUNCT
ftr-353	2574	1	•	•	ADP
ftr-353	2574	2	the	the	DET
ftr-353	2574	3	court	court	NOUN
ftr-353	2574	4	further	far	ADV
ftr-353	2574	5	concluded	conclude	VERB
ftr-353	2574	6	that	that	SCONJ
ftr-353	2574	7	,	,	PUNCT
ftr-353	2574	8	in	in	ADP
ftr-353	2574	9	order	order	NOUN
ftr-353	2574	10	not	not	PART
ftr-353	2574	11	to	to	PART
ftr-353	2574	12	award	award	VERB
ftr-353	2574	13	the	the	DET
ftr-353	2574	14	“	"	PUNCT
ftr-353	2574	15	petitioners	petitioner	NOUN
ftr-353	2574	16	a	a	DET
ftr-353	2574	17	remarkably	remarkably	ADV
ftr-353	2574	18	hollow	hollow	ADJ
ftr-353	2574	19	victory	victory	NOUN
ftr-353	2574	20	,	,	PUNCT
ftr-353	2574	21	”	"	PUNCT
ftr-353	2574	22	state	state	NOUN
ftr-353	2574	23	law	law	NOUN
ftr-353	2574	24	is	be	AUX
ftr-353	2574	25	applicable	applicable	ADJ
ftr-353	2574	26	to	to	PART
ftr-353	2574	27	determine	determine	VERB
ftr-353	2574	28	whether	whether	SCONJ
ftr-353	2574	29	non	non	NOUN
ftr-353	2574	30	-	-	NOUN
ftr-353	2574	31	signatories	signatory	NOUN
ftr-353	2574	32	to	to	ADP
ftr-353	2574	33	the	the	DET
ftr-353	2574	34	arbitration	arbitration	NOUN
ftr-353	2574	35	agreement	agreement	NOUN
ftr-353	2574	36	2010	2010	NUM
ftr-353	2574	37	]	]	PUNCT
ftr-353	2574	38	recent	recent	ADJ
ftr-353	2574	39	developments	development	NOUN
ftr-353	2574	40	in	in	ADP
ftr-353	2574	41	federal	federal	ADJ
ftr-353	2574	42	income	income	NOUN
ftr-353	2574	43	taxation	taxation	NOUN
ftr-353	2574	44	204	204	NUM
ftr-353	2574	45	may	may	AUX
ftr-353	2574	46	enforce	enforce	VERB
ftr-353	2574	47	the	the	DET
ftr-353	2574	48	agreement	agreement	NOUN
ftr-353	2574	49	and	and	CCONJ
ftr-353	2574	50	thereby	thereby	ADV
ftr-353	2574	51	obtain	obtain	VERB
ftr-353	2574	52	a	a	DET
ftr-353	2574	53	stay	stay	NOUN
ftr-353	2574	54	of	of	ADP
ftr-353	2574	55	proceedings	proceeding	NOUN
ftr-353	2574	56	pursuant	pursuant	ADJ
ftr-353	2574	57	to	to	ADP
ftr-353	2574	58	the	the	DET
ftr-353	2574	59	written	write	VERB
ftr-353	2574	60	arbitration	arbitration	NOUN
ftr-353	2574	61	agreement	agreement	NOUN
ftr-353	2574	62	.	.	PUNCT
ftr-353	2575	1	•	•	NUM
ftr-353	2575	2	the	the	DET
ftr-353	2575	3	dissenting	dissent	VERB
ftr-353	2575	4	justices	justice	NOUN
ftr-353	2575	5	(	(	PUNCT
ftr-353	2575	6	justice	justice	NOUN
ftr-353	2575	7	souter	souter	PROPN
ftr-353	2575	8	joined	join	VERB
ftr-353	2575	9	by	by	ADP
ftr-353	2575	10	chief	chief	ADJ
ftr-353	2575	11	justice	justice	PROPN
ftr-353	2575	12	roberts	roberts	PROPN
ftr-353	2575	13	and	and	CCONJ
ftr-353	2575	14	justice	justice	PROPN
ftr-353	2575	15	stevens	stevens	PROPN
ftr-353	2575	16	)	)	PUNCT
ftr-353	2575	17	argued	argue	VERB
ftr-353	2575	18	that	that	SCONJ
ftr-353	2575	19	9	9	NUM
ftr-353	2575	20	u.s.c	u.s.c	NOUN
ftr-353	2575	21	.	.	PUNCT
ftr-353	2576	1	§	§	PROPN
ftr-353	2576	2	3	3	NUM
ftr-353	2576	3	offers	offer	VERB
ftr-353	2576	4	a	a	DET
ftr-353	2576	5	stay	stay	NOUN
ftr-353	2576	6	only	only	ADV
ftr-353	2576	7	to	to	ADP
ftr-353	2576	8	signatories	signatory	NOUN
ftr-353	2576	9	of	of	ADP
ftr-353	2576	10	an	an	DET
ftr-353	2576	11	arbitration	arbitration	NOUN
ftr-353	2576	12	agreement	agreement	NOUN
ftr-353	2576	13	because	because	SCONJ
ftr-353	2576	14	“	"	PUNCT
ftr-353	2576	15	it	it	PRON
ftr-353	2576	16	would	would	AUX
ftr-353	2576	17	therefore	therefore	ADV
ftr-353	2576	18	seem	seem	VERB
ftr-353	2576	19	strange	strange	ADJ
ftr-353	2576	20	to	to	PART
ftr-353	2576	21	assume	assume	VERB
ftr-353	2576	22	that	that	SCONJ
ftr-353	2576	23	congress	congress	PROPN
ftr-353	2576	24	meant	mean	VERB
ftr-353	2576	25	to	to	PART
ftr-353	2576	26	grant	grant	VERB
ftr-353	2576	27	the	the	DET
ftr-353	2576	28	right	right	NOUN
ftr-353	2576	29	to	to	PART
ftr-353	2576	30	appeal	appeal	VERB
ftr-353	2576	31	a	a	DET
ftr-353	2576	32	§	§	PROPN
ftr-353	2576	33	3	3	NUM
ftr-353	2576	34	stay	stay	NOUN
ftr-353	2576	35	denial	denial	NOUN
ftr-353	2576	36	to	to	ADP
ftr-353	2576	37	anyone	anyone	PRON
ftr-353	2576	38	as	as	ADP
ftr-353	2576	39	peripheral	peripheral	ADJ
ftr-353	2576	40	to	to	ADP
ftr-353	2576	41	the	the	DET
ftr-353	2576	42	core	core	NOUN
ftr-353	2576	43	agreement	agreement	NOUN
ftr-353	2576	44	as	as	ADP
ftr-353	2576	45	a	a	DET
ftr-353	2576	46	nonsignatory	nonsignatory	NOUN
ftr-353	2576	47	...	...	PUNCT
ftr-353	2576	48	.	.	PUNCT
ftr-353	2576	49	”	"	PUNCT
ftr-353	2577	1	•	•	ADP
ftr-353	2577	2	this	this	DET
ftr-353	2577	3	opinion	opinion	NOUN
ftr-353	2577	4	highlights	highlight	VERB
ftr-353	2577	5	the	the	DET
ftr-353	2577	6	likelihood	likelihood	NOUN
ftr-353	2577	7	that	that	SCONJ
ftr-353	2577	8	the	the	DET
ftr-353	2577	9	resolution	resolution	NOUN
ftr-353	2577	10	of	of	ADP
ftr-353	2577	11	questions	question	NOUN
ftr-353	2577	12	regarding	regard	VERB
ftr-353	2577	13	professional	professional	ADJ
ftr-353	2577	14	responsibility	responsibility	NOUN
ftr-353	2577	15	in	in	ADP
ftr-353	2577	16	tort	tort	NOUN
ftr-353	2577	17	law	law	NOUN
ftr-353	2577	18	of	of	ADP
ftr-353	2577	19	law	law	NOUN
ftr-353	2577	20	firms	firm	NOUN
ftr-353	2577	21	,	,	PUNCT
ftr-353	2577	22	accounting	accounting	NOUN
ftr-353	2577	23	firms	firm	NOUN
ftr-353	2577	24	and	and	CCONJ
ftr-353	2577	25	the	the	DET
ftr-353	2577	26	banks	bank	NOUN
ftr-353	2577	27	involved	involve	VERB
ftr-353	2577	28	in	in	ADP
ftr-353	2577	29	the	the	DET
ftr-353	2577	30	promotion	promotion	NOUN
ftr-353	2577	31	of	of	ADP
ftr-353	2577	32	the	the	DET
ftr-353	2577	33	recent	recent	ADJ
ftr-353	2577	34	crop	crop	NOUN
ftr-353	2577	35	of	of	ADP
ftr-353	2577	36	abusive	abusive	ADJ
ftr-353	2577	37	tax	tax	NOUN
ftr-353	2577	38	shelters	shelter	NOUN
ftr-353	2577	39	will	will	AUX
ftr-353	2577	40	be	be	AUX
ftr-353	2577	41	shielded	shield	VERB
ftr-353	2577	42	from	from	ADP
ftr-353	2577	43	public	public	ADJ
ftr-353	2577	44	disclosure	disclosure	NOUN
ftr-353	2577	45	by	by	ADP
ftr-353	2577	46	confidential	confidential	ADJ
ftr-353	2577	47	arbitration	arbitration	NOUN
ftr-353	2577	48	proceedings	proceeding	NOUN
ftr-353	2577	49	and	and	CCONJ
ftr-353	2577	50	only	only	ADV
ftr-353	2577	51	known	know	VERB
ftr-353	2577	52	to	to	ADP
ftr-353	2577	53	the	the	DET
ftr-353	2577	54	parties	party	NOUN
ftr-353	2577	55	involved	involve	VERB
ftr-353	2577	56	.	.	PUNCT
ftr-353	2578	1	b.	b.	PROPN
ftr-353	2578	2	identified	identify	VERB
ftr-353	2578	3	“	"	PUNCT
ftr-353	2578	4	tax	tax	NOUN
ftr-353	2578	5	avoidance	avoidance	NOUN
ftr-353	2578	6	transactions	transaction	NOUN
ftr-353	2578	7	.	.	PUNCT
ftr-353	2578	8	”	"	PUNCT
ftr-353	2579	1	1	1	NUM
ftr-353	2579	2	.	.	X
ftr-353	2579	3	a	a	DET
ftr-353	2579	4	safe	safe	ADJ
ftr-353	2579	5	cove	cove	NOUN
ftr-353	2579	6	(	(	PUNCT
ftr-353	2579	7	not	not	PART
ftr-353	2579	8	big	big	ADJ
ftr-353	2579	9	enough	enough	ADV
ftr-353	2579	10	to	to	PART
ftr-353	2579	11	be	be	AUX
ftr-353	2579	12	a	a	DET
ftr-353	2579	13	harbor	harbor	NOUN
ftr-353	2579	14	)	)	PUNCT
ftr-353	2579	15	for	for	ADP
ftr-353	2579	16	some	some	DET
ftr-353	2579	17	taxpayers	taxpayer	NOUN
ftr-353	2579	18	in	in	ADP
ftr-353	2579	19	the	the	DET
ftr-353	2579	20	tax	tax	NOUN
ftr-353	2579	21	shelter	shelter	NOUN
ftr-353	2579	22	war	war	PROPN
ftr-353	2579	23	.	.	PUNCT
ftr-353	2580	1	notice	notice	VERB
ftr-353	2580	2	2008	2008	NUM
ftr-353	2580	3	-	-	SYM
ftr-353	2580	4	111	111	NUM
ftr-353	2580	5	,	,	PUNCT
ftr-353	2580	6	2008	2008	NUM
ftr-353	2580	7	-	-	SYM
ftr-353	2580	8	51	51	NUM
ftr-353	2580	9	i.r.b	i.r.b	NOUN
ftr-353	2580	10	.	.	PUNCT
ftr-353	2581	1	1299	1299	NUM
ftr-353	2581	2	(	(	PUNCT
ftr-353	2581	3	12/1/08	12/1/08	NUM
ftr-353	2581	4	)	)	PUNCT
ftr-353	2581	5	.	.	PUNCT
ftr-353	2582	1	this	this	DET
ftr-353	2582	2	notice	notice	NOUN
ftr-353	2582	3	clarified	clarify	VERB
ftr-353	2582	4	notice	notice	NOUN
ftr-353	2582	5	2001	2001	NUM
ftr-353	2582	6	-	-	SYM
ftr-353	2582	7	16	16	NUM
ftr-353	2582	8	,	,	PUNCT
ftr-353	2582	9	2001	2001	NUM
ftr-353	2582	10	-	-	SYM
ftr-353	2582	11	1	1	NUM
ftr-353	2582	12	c.b	c.b	PROPN
ftr-353	2582	13	.	.	PROPN
ftr-353	2582	14	730	730	NUM
ftr-353	2582	15	,	,	PUNCT
ftr-353	2582	16	and	and	CCONJ
ftr-353	2582	17	superseded	supersede	VERB
ftr-353	2582	18	notice	notice	NOUN
ftr-353	2582	19	2008	2008	NUM
ftr-353	2582	20	-	-	SYM
ftr-353	2582	21	20	20	NUM
ftr-353	2582	22	,	,	PUNCT
ftr-353	2582	23	2008	2008	NUM
ftr-353	2582	24	-	-	SYM
ftr-353	2582	25	6	6	NUM
ftr-353	2582	26	i.r.b	i.r.b	NOUN
ftr-353	2582	27	.	.	PUNCT
ftr-353	2582	28	406	406	NUM
ftr-353	2582	29	,	,	PUNCT
ftr-353	2582	30	regarding	regard	VERB
ftr-353	2582	31	intermediary	intermediary	ADJ
ftr-353	2582	32	transaction	transaction	NOUN
ftr-353	2582	33	tax	tax	NOUN
ftr-353	2582	34	shelters	shelter	NOUN
ftr-353	2582	35	.	.	PUNCT
ftr-353	2583	1	a	a	DET
ftr-353	2583	2	transaction	transaction	NOUN
ftr-353	2583	3	is	be	AUX
ftr-353	2583	4	treated	treat	VERB
ftr-353	2583	5	as	as	ADP
ftr-353	2583	6	an	an	DET
ftr-353	2583	7	intermediary	intermediary	ADJ
ftr-353	2583	8	transaction	transaction	NOUN
ftr-353	2583	9	with	with	ADP
ftr-353	2583	10	respect	respect	NOUN
ftr-353	2583	11	to	to	ADP
ftr-353	2583	12	a	a	DET
ftr-353	2583	13	particular	particular	ADJ
ftr-353	2583	14	person	person	NOUN
ftr-353	2583	15	only	only	ADV
ftr-353	2583	16	if	if	SCONJ
ftr-353	2583	17	that	that	DET
ftr-353	2583	18	person	person	NOUN
ftr-353	2583	19	engages	engage	VERB
ftr-353	2583	20	in	in	ADP
ftr-353	2583	21	the	the	DET
ftr-353	2583	22	transaction	transaction	NOUN
ftr-353	2583	23	pursuant	pursuant	ADJ
ftr-353	2583	24	to	to	ADP
ftr-353	2583	25	a	a	DET
ftr-353	2583	26	plan	plan	NOUN
ftr-353	2583	27	,	,	PUNCT
ftr-353	2583	28	the	the	DET
ftr-353	2583	29	transaction	transaction	NOUN
ftr-353	2583	30	contains	contain	VERB
ftr-353	2583	31	the	the	DET
ftr-353	2583	32	four	four	NUM
ftr-353	2583	33	objective	objective	ADJ
ftr-353	2583	34	components	component	NOUN
ftr-353	2583	35	indicative	indicative	ADJ
ftr-353	2583	36	of	of	ADP
ftr-353	2583	37	an	an	DET
ftr-353	2583	38	intermediary	intermediary	ADJ
ftr-353	2583	39	transaction	transaction	NOUN
ftr-353	2583	40	,	,	PUNCT
ftr-353	2583	41	and	and	CCONJ
ftr-353	2583	42	no	no	DET
ftr-353	2583	43	safe	safe	ADJ
ftr-353	2583	44	harbor	harbor	NOUN
ftr-353	2583	45	exception	exception	NOUN
ftr-353	2583	46	applies	apply	VERB
ftr-353	2583	47	to	to	ADP
ftr-353	2583	48	that	that	DET
ftr-353	2583	49	person	person	NOUN
ftr-353	2583	50	.	.	PUNCT
ftr-353	2584	1	c.	c.	PROPN
ftr-353	2584	2	disclosure	disclosure	PROPN
ftr-353	2584	3	and	and	CCONJ
ftr-353	2584	4	settlement	settlement	NOUN
ftr-353	2584	5	there	there	PRON
ftr-353	2584	6	were	be	VERB
ftr-353	2584	7	no	no	DET
ftr-353	2584	8	significant	significant	ADJ
ftr-353	2584	9	developments	development	NOUN
ftr-353	2584	10	regarding	regard	VERB
ftr-353	2584	11	this	this	DET
ftr-353	2584	12	topic	topic	NOUN
ftr-353	2584	13	during	during	ADP
ftr-353	2584	14	2009	2009	NUM
ftr-353	2584	15	.	.	PUNCT
ftr-353	2585	1	d.	d.	PROPN
ftr-353	2585	2	tax	tax	NOUN
ftr-353	2585	3	shelter	shelter	NOUN
ftr-353	2585	4	penalties	penalty	NOUN
ftr-353	2585	5	,	,	PUNCT
ftr-353	2585	6	etc	etc	X
ftr-353	2585	7	.	.	X
ftr-353	2585	8	1	1	X
ftr-353	2585	9	.	.	X
ftr-353	2586	1	the	the	DET
ftr-353	2586	2	e&y	e&y	PROPN
ftr-353	2586	3	deal	deal	NOUN
ftr-353	2586	4	.	.	PUNCT
ftr-353	2587	1	ir-2003	ir-2003	PROPN
ftr-353	2587	2	-	-	PUNCT
ftr-353	2587	3	84	84	NUM
ftr-353	2587	4	,	,	PUNCT
ftr-353	2587	5	2003	2003	NUM
ftr-353	2587	6	tnt	tnt	PROPN
ftr-353	2587	7	128	128	NUM
ftr-353	2587	8	-	-	SYM
ftr-353	2587	9	1	1	NUM
ftr-353	2587	10	(	(	PUNCT
ftr-353	2587	11	7/2/03	7/2/03	NUM
ftr-353	2587	12	)	)	PUNCT
ftr-353	2587	13	.	.	PUNCT
ftr-353	2588	1	the	the	DET
ftr-353	2588	2	irs	irs	PROPN
ftr-353	2588	3	announced	announce	VERB
ftr-353	2588	4	that	that	SCONJ
ftr-353	2588	5	it	it	PRON
ftr-353	2588	6	settled	settle	VERB
ftr-353	2588	7	ernst	ernst	PROPN
ftr-353	2588	8	&	&	CCONJ
ftr-353	2588	9	young	young	PROPN
ftr-353	2588	10	’s	’s	PART
ftr-353	2588	11	potential	potential	ADJ
ftr-353	2588	12	liability	liability	NOUN
ftr-353	2588	13	under	under	ADP
ftr-353	2588	14	the	the	DET
ftr-353	2588	15	tax	tax	NOUN
ftr-353	2588	16	shelter	shelter	NOUN
ftr-353	2588	17	registration	registration	NOUN
ftr-353	2588	18	and	and	CCONJ
ftr-353	2588	19	list	list	NOUN
ftr-353	2588	20	maintenance	maintenance	NOUN
ftr-353	2588	21	penalty	penalty	NOUN
ftr-353	2588	22	provisions	provision	NOUN
ftr-353	2588	23	for	for	ADP
ftr-353	2588	24	a	a	DET
ftr-353	2588	25	nondeductible	nondeductible	ADJ
ftr-353	2588	26	payment	payment	NOUN
ftr-353	2588	27	of	of	ADP
ftr-353	2588	28	$	$	SYM
ftr-353	2588	29	15	15	NUM
ftr-353	2588	30	million	million	NUM
ftr-353	2588	31	.	.	PUNCT
ftr-353	2589	1	(	(	PUNCT
ftr-353	2589	2	a	a	X
ftr-353	2589	3	)	)	PUNCT
ftr-353	2589	4	these	these	DET
ftr-353	2589	5	“	"	PUNCT
ftr-353	2589	6	value	value	NOUN
ftr-353	2589	7	ideas	idea	NOUN
ftr-353	2589	8	”	"	PUNCT
ftr-353	2589	9	did	do	AUX
ftr-353	2589	10	produce	produce	VERB
ftr-353	2589	11	extraordinary	extraordinary	ADJ
ftr-353	2589	12	results	result	NOUN
ftr-353	2589	13	for	for	ADP
ftr-353	2589	14	e&y	e&y	NOUN
ftr-353	2589	15	tax	tax	NOUN
ftr-353	2589	16	partners	partner	NOUN
ftr-353	2589	17	,	,	PUNCT
ftr-353	2589	18	but	but	CCONJ
ftr-353	2589	19	not	not	PART
ftr-353	2589	20	the	the	DET
ftr-353	2589	21	results	result	NOUN
ftr-353	2589	22	they	they	PRON
ftr-353	2589	23	expected	expect	VERB
ftr-353	2589	24	.	.	PUNCT
ftr-353	2590	1	united	united	PROPN
ftr-353	2590	2	states	states	PROPN
ftr-353	2590	3	v.	v.	ADP
ftr-353	2590	4	coplan	coplan	PROPN
ftr-353	2590	5	,	,	PUNCT
ftr-353	2590	6	2007	2007	NUM
ftr-353	2590	7	tnt	tnt	PROPN
ftr-353	2590	8	105	105	NUM
ftr-353	2590	9	-	-	SYM
ftr-353	2590	10	1	1	NUM
ftr-353	2590	11	.	.	PUNCT
ftr-353	2591	1	two	two	NUM
ftr-353	2591	2	current	current	ADJ
ftr-353	2591	3	and	and	CCONJ
ftr-353	2591	4	two	two	NUM
ftr-353	2591	5	former	former	ADJ
ftr-353	2591	6	partners	partner	NOUN
ftr-353	2591	7	of	of	ADP
ftr-353	2591	8	ernst	ernst	PROPN
ftr-353	2591	9	&	&	CCONJ
ftr-353	2591	10	young	young	PROPN
ftr-353	2591	11	,	,	PUNCT
ftr-353	2591	12	robert	robert	PROPN
ftr-353	2591	13	coplan	coplan	PROPN
ftr-353	2591	14	,	,	PUNCT
ftr-353	2591	15	martin	martin	PROPN
ftr-353	2591	16	nissenbaum	nissenbaum	PROPN
ftr-353	2591	17	,	,	PUNCT
ftr-353	2591	18	richard	richard	PROPN
ftr-353	2591	19	shapiro	shapiro	PROPN
ftr-353	2591	20	,	,	PUNCT
ftr-353	2591	21	and	and	CCONJ
ftr-353	2591	22	brian	brian	PROPN
ftr-353	2591	23	vaughn	vaughn	PROPN
ftr-353	2591	24	–	–	PUNCT
ftr-353	2591	25	all	all	DET
ftr-353	2591	26	members	member	NOUN
ftr-353	2591	27	of	of	ADP
ftr-353	2591	28	its	its	PRON
ftr-353	2591	29	viper	viper	NOUN
ftr-353	2591	30	(	(	PUNCT
ftr-353	2591	31	value	value	NOUN
ftr-353	2591	32	ideas	idea	NOUN
ftr-353	2591	33	produce	produce	VERB
ftr-353	2591	34	extraordinary	extraordinary	ADJ
ftr-353	2591	35	results	result	NOUN
ftr-353	2591	36	)	)	PUNCT
ftr-353	2591	37	group	group	NOUN
ftr-353	2591	38	–	–	PUNCT
ftr-353	2591	39	were	be	AUX
ftr-353	2591	40	indicted	indict	VERB
ftr-353	2591	41	on	on	ADP
ftr-353	2591	42	5/30/07	5/30/07	NUM
ftr-353	2591	43	in	in	ADP
ftr-353	2591	44	the	the	DET
ftr-353	2591	45	205	205	NUM
ftr-353	2591	46	florida	florida	PROPN
ftr-353	2591	47	tax	tax	NOUN
ftr-353	2591	48	review	review	NOUN
ftr-353	2591	49	[	[	X
ftr-353	2591	50	vol	vol	NOUN
ftr-353	2591	51	.	.	PUNCT
ftr-353	2592	1	10	10	NUM
ftr-353	2592	2	:	:	PUNCT
ftr-353	2592	3	si	si	PROPN
ftr-353	2592	4	southern	southern	ADJ
ftr-353	2592	5	district	district	PROPN
ftr-353	2592	6	of	of	ADP
ftr-353	2592	7	new	new	PROPN
ftr-353	2592	8	york	york	PROPN
ftr-353	2592	9	for	for	ADP
ftr-353	2592	10	crimes	crime	NOUN
ftr-353	2592	11	relating	relate	VERB
ftr-353	2592	12	to	to	ADP
ftr-353	2592	13	tax	tax	NOUN
ftr-353	2592	14	shelters	shelter	NOUN
ftr-353	2592	15	promoted	promote	VERB
ftr-353	2592	16	by	by	ADP
ftr-353	2592	17	e&y	e&y	PROPN
ftr-353	2592	18	.	.	PUNCT
ftr-353	2593	1	the	the	DET
ftr-353	2593	2	shelters	shelter	NOUN
ftr-353	2593	3	included	include	VERB
ftr-353	2593	4	cds	cd	NOUN
ftr-353	2593	5	(	(	PUNCT
ftr-353	2593	6	“	"	PUNCT
ftr-353	2593	7	contingent	contingent	ADJ
ftr-353	2593	8	deferred	deferred	ADJ
ftr-353	2593	9	swap	swap	NOUN
ftr-353	2593	10	”	"	PUNCT
ftr-353	2593	11	)	)	PUNCT
ftr-353	2593	12	;	;	PUNCT
ftr-353	2593	13	cobra	cobra	NOUN
ftr-353	2593	14	(	(	PUNCT
ftr-353	2593	15	“	"	PUNCT
ftr-353	2593	16	currency	currency	NOUN
ftr-353	2593	17	options	option	NOUN
ftr-353	2593	18	bring	bring	VERB
ftr-353	2593	19	reward	reward	NOUN
ftr-353	2593	20	alternatives	alternative	NOUN
ftr-353	2593	21	”	"	PUNCT
ftr-353	2593	22	)	)	PUNCT
ftr-353	2593	23	;	;	PUNCT
ftr-353	2593	24	cds	cd	NOUN
ftr-353	2593	25	add	add	VERB
ftr-353	2593	26	-	-	PUNCT
ftr-353	2593	27	on	on	ADP
ftr-353	2593	28	;	;	PUNCT
ftr-353	2593	29	and	and	CCONJ
ftr-353	2593	30	pico	pico	NOUN
ftr-353	2593	31	(	(	PUNCT
ftr-353	2593	32	“	"	PUNCT
ftr-353	2593	33	personal	personal	ADJ
ftr-353	2593	34	investment	investment	NOUN
ftr-353	2593	35	corporation	corporation	NOUN
ftr-353	2593	36	”	"	PUNCT
ftr-353	2593	37	)	)	PUNCT
ftr-353	2593	38	.	.	PUNCT
ftr-353	2594	1	(	(	PUNCT
ftr-353	2594	2	b	b	X
ftr-353	2594	3	)	)	PUNCT
ftr-353	2594	4	more	more	ADJ
ftr-353	2594	5	defendants	defendant	NOUN
ftr-353	2594	6	.	.	PUNCT
ftr-353	2595	1	2008	2008	NUM
ftr-353	2595	2	tnt	tnt	NOUN
ftr-353	2595	3	35	35	NUM
ftr-353	2595	4	-	-	SYM
ftr-353	2595	5	23	23	NUM
ftr-353	2595	6	(	(	PUNCT
ftr-353	2595	7	2/21/08	2/21/08	NUM
ftr-353	2595	8	)	)	PUNCT
ftr-353	2595	9	.	.	PUNCT
ftr-353	2596	1	the	the	DET
ftr-353	2596	2	indictment	indictment	NOUN
ftr-353	2596	3	was	be	AUX
ftr-353	2596	4	expanded	expand	VERB
ftr-353	2596	5	to	to	PART
ftr-353	2596	6	add	add	VERB
ftr-353	2596	7	david	david	PROPN
ftr-353	2596	8	l.	l.	PROPN
ftr-353	2596	9	smith	smith	PROPN
ftr-353	2596	10	,	,	PUNCT
ftr-353	2596	11	private	private	ADJ
ftr-353	2596	12	capital	capital	NOUN
ftr-353	2596	13	management	management	NOUN
ftr-353	2596	14	,	,	PUNCT
ftr-353	2596	15	and	and	CCONJ
ftr-353	2596	16	charles	charles	PROPN
ftr-353	2596	17	bolton	bolton	PROPN
ftr-353	2596	18	to	to	ADP
ftr-353	2596	19	the	the	DET
ftr-353	2596	20	list	list	NOUN
ftr-353	2596	21	of	of	ADP
ftr-353	2596	22	alleged	allege	VERB
ftr-353	2596	23	coconspirators	coconspirator	NOUN
ftr-353	2596	24	.	.	PUNCT
ftr-353	2597	1	smith	smith	PROPN
ftr-353	2597	2	is	be	AUX
ftr-353	2597	3	alleged	allege	VERB
ftr-353	2597	4	to	to	PART
ftr-353	2597	5	have	have	AUX
ftr-353	2597	6	introduced	introduce	VERB
ftr-353	2597	7	the	the	DET
ftr-353	2597	8	cds	cd	NOUN
ftr-353	2597	9	strategy	strategy	NOUN
ftr-353	2597	10	to	to	ADP
ftr-353	2597	11	e&y	e&y	PROPN
ftr-353	2597	12	and	and	CCONJ
ftr-353	2597	13	is	be	AUX
ftr-353	2597	14	further	far	ADV
ftr-353	2597	15	alleged	allege	VERB
ftr-353	2597	16	to	to	PART
ftr-353	2597	17	have	have	AUX
ftr-353	2597	18	licensed	license	VERB
ftr-353	2597	19	the	the	DET
ftr-353	2597	20	cds	cds	PROPN
ftr-353	2597	21	transactions	transaction	NOUN
ftr-353	2597	22	to	to	ADP
ftr-353	2597	23	bolton	bolton	PROPN
ftr-353	2597	24	and	and	CCONJ
ftr-353	2597	25	a	a	DET
ftr-353	2597	26	group	group	NOUN
ftr-353	2597	27	of	of	ADP
ftr-353	2597	28	bolton	bolton	PROPN
ftr-353	2597	29	companies	company	NOUN
ftr-353	2597	30	who	who	PRON
ftr-353	2597	31	implemented	implement	VERB
ftr-353	2597	32	the	the	DET
ftr-353	2597	33	transactions	transaction	NOUN
ftr-353	2597	34	.	.	PUNCT
ftr-353	2598	1	(	(	PUNCT
ftr-353	2598	2	c	c	X
ftr-353	2598	3	)	)	PUNCT
ftr-353	2598	4	the	the	DET
ftr-353	2598	5	four	four	NUM
ftr-353	2598	6	indicted	indict	VERB
ftr-353	2598	7	members	member	NOUN
ftr-353	2598	8	of	of	ADP
ftr-353	2598	9	e&y	e&y	PROPN
ftr-353	2598	10	’s	’s	PART
ftr-353	2598	11	viper	viper	NOUN
ftr-353	2598	12	group	group	NOUN
ftr-353	2598	13	were	be	AUX
ftr-353	2598	14	convicted	convict	VERB
ftr-353	2598	15	by	by	ADP
ftr-353	2598	16	a	a	DET
ftr-353	2598	17	jury	jury	NOUN
ftr-353	2598	18	following	follow	VERB
ftr-353	2598	19	a	a	DET
ftr-353	2598	20	ten	ten	NUM
ftr-353	2598	21	-	-	PUNCT
ftr-353	2598	22	week	week	NOUN
ftr-353	2598	23	trial	trial	NOUN
ftr-353	2598	24	in	in	ADP
ftr-353	2598	25	the	the	DET
ftr-353	2598	26	southern	southern	ADJ
ftr-353	2598	27	district	district	NOUN
ftr-353	2598	28	of	of	ADP
ftr-353	2598	29	new	new	PROPN
ftr-353	2598	30	york	york	PROPN
ftr-353	2598	31	on	on	ADP
ftr-353	2598	32	5/7/09	5/7/09	NUM
ftr-353	2598	33	.	.	PUNCT
ftr-353	2599	1	the	the	DET
ftr-353	2599	2	convictions	conviction	NOUN
ftr-353	2599	3	were	be	AUX
ftr-353	2599	4	for	for	ADP
ftr-353	2599	5	conspiracy	conspiracy	NOUN
ftr-353	2599	6	relating	relate	VERB
ftr-353	2599	7	to	to	ADP
ftr-353	2599	8	four	four	NUM
ftr-353	2599	9	tax	tax	NOUN
ftr-353	2599	10	shelters	shelter	NOUN
ftr-353	2599	11	,	,	PUNCT
ftr-353	2599	12	tax	tax	NOUN
ftr-353	2599	13	evasion	evasion	NOUN
ftr-353	2599	14	relating	relate	VERB
ftr-353	2599	15	to	to	ADP
ftr-353	2599	16	clients	client	NOUN
ftr-353	2599	17	who	who	PRON
ftr-353	2599	18	used	use	VERB
ftr-353	2599	19	a	a	DET
ftr-353	2599	20	tax	tax	NOUN
ftr-353	2599	21	shelter	shelter	NOUN
ftr-353	2599	22	transaction	transaction	NOUN
ftr-353	2599	23	known	know	VERB
ftr-353	2599	24	as	as	ADP
ftr-353	2599	25	“	"	PUNCT
ftr-353	2599	26	cds	cd	NOUN
ftr-353	2599	27	add	add	VERB
ftr-353	2599	28	-	-	PUNCT
ftr-353	2599	29	on	on	ADP
ftr-353	2599	30	,	,	PUNCT
ftr-353	2599	31	”	"	PUNCT
ftr-353	2599	32	obstructing	obstruct	VERB
ftr-353	2599	33	the	the	DET
ftr-353	2599	34	irs	irs	NOUN
ftr-353	2599	35	,	,	PUNCT
ftr-353	2599	36	and	and	CCONJ
ftr-353	2599	37	making	make	VERB
ftr-353	2599	38	false	false	ADJ
ftr-353	2599	39	statements	statement	NOUN
ftr-353	2599	40	to	to	ADP
ftr-353	2599	41	the	the	DET
ftr-353	2599	42	irs	irs	PROPN
ftr-353	2599	43	.	.	PUNCT
ftr-353	2600	1	department	department	PROPN
ftr-353	2600	2	of	of	ADP
ftr-353	2600	3	justice	justice	PROPN
ftr-353	2600	4	press	press	PROPN
ftr-353	2600	5	release	release	NOUN
ftr-353	2600	6	(	(	PUNCT
ftr-353	2600	7	5/7/09	5/7/09	NUM
ftr-353	2600	8	)	)	PUNCT
ftr-353	2600	9	.	.	PUNCT
ftr-353	2601	1	2009	2009	NUM
ftr-353	2601	2	tnt	tnt	NOUN
ftr-353	2601	3	88	88	NUM
ftr-353	2601	4	-	-	SYM
ftr-353	2601	5	122	122	NUM
ftr-353	2601	6	.	.	PUNCT
ftr-353	2602	1	they	they	PRON
ftr-353	2602	2	were	be	AUX
ftr-353	2602	3	sentenced	sentence	VERB
ftr-353	2602	4	to	to	ADP
ftr-353	2602	5	prison	prison	NOUN
ftr-353	2602	6	terms	term	NOUN
ftr-353	2602	7	,	,	PUNCT
ftr-353	2602	8	but	but	CCONJ
ftr-353	2602	9	released	release	VERB
ftr-353	2602	10	on	on	ADP
ftr-353	2602	11	bail	bail	NOUN
ftr-353	2602	12	pending	pende	VERB
ftr-353	2602	13	appeal	appeal	NOUN
ftr-353	2602	14	.	.	PUNCT
ftr-353	2603	1	•	•	NUM
ftr-353	2603	2	the	the	DET
ftr-353	2603	3	doj	doj	PROPN
ftr-353	2603	4	release	release	NOUN
ftr-353	2603	5	further	far	ADV
ftr-353	2603	6	noted	note	VERB
ftr-353	2603	7	that	that	SCONJ
ftr-353	2603	8	bolton	bolton	PROPN
ftr-353	2603	9	pleaded	plead	VERB
ftr-353	2603	10	guilty	guilty	ADJ
ftr-353	2603	11	on	on	ADP
ftr-353	2603	12	1/22/09	1/22/09	NUM
ftr-353	2603	13	and	and	CCONJ
ftr-353	2603	14	smith	smith	NOUN
ftr-353	2603	15	has	have	AUX
ftr-353	2603	16	not	not	PART
ftr-353	2603	17	been	be	AUX
ftr-353	2603	18	apprehended	apprehend	VERB
ftr-353	2603	19	.	.	PUNCT
ftr-353	2604	1	it	it	PRON
ftr-353	2604	2	further	far	ADV
ftr-353	2604	3	noted	note	VERB
ftr-353	2604	4	that	that	SCONJ
ftr-353	2604	5	peter	peter	PROPN
ftr-353	2604	6	cinquegrani	cinquegrani	PROPN
ftr-353	2604	7	,	,	PUNCT
ftr-353	2604	8	a	a	DET
ftr-353	2604	9	former	former	ADJ
ftr-353	2604	10	arnold	arnold	PROPN
ftr-353	2604	11	&	&	CCONJ
ftr-353	2604	12	porter	porter	PROPN
ftr-353	2604	13	partner	partner	NOUN
ftr-353	2604	14	who	who	PRON
ftr-353	2604	15	provided	provide	VERB
ftr-353	2604	16	opinion	opinion	NOUN
ftr-353	2604	17	letters	letter	NOUN
ftr-353	2604	18	on	on	ADP
ftr-353	2604	19	e&y	e&y	PROPN
ftr-353	2604	20	tax	tax	NOUN
ftr-353	2604	21	shelters	shelter	NOUN
ftr-353	2604	22	pleaded	plead	VERB
ftr-353	2604	23	guilty	guilty	ADJ
ftr-353	2604	24	to	to	ADP
ftr-353	2604	25	conspiracy	conspiracy	NOUN
ftr-353	2604	26	to	to	PART
ftr-353	2604	27	commit	commit	VERB
ftr-353	2604	28	tax	tax	NOUN
ftr-353	2604	29	fraud	fraud	NOUN
ftr-353	2604	30	on	on	ADP
ftr-353	2604	31	9/11/08	9/11/08	NUM
ftr-353	2604	32	,	,	PUNCT
ftr-353	2604	33	and	and	CCONJ
ftr-353	2604	34	bell	bell	PROPN
ftr-353	2604	35	six	six	NUM
ftr-353	2604	36	,	,	PUNCT
ftr-353	2604	37	a	a	DET
ftr-353	2604	38	former	former	ADJ
ftr-353	2604	39	e&y	e&y	PROPN
ftr-353	2604	40	employee	employee	NOUN
ftr-353	2604	41	who	who	PRON
ftr-353	2604	42	later	later	ADV
ftr-353	2604	43	went	go	VERB
ftr-353	2604	44	to	to	PART
ftr-353	2604	45	work	work	VERB
ftr-353	2604	46	for	for	ADP
ftr-353	2604	47	entities	entity	NOUN
ftr-353	2604	48	that	that	PRON
ftr-353	2604	49	implemented	implement	VERB
ftr-353	2604	50	shelters	shelter	NOUN
ftr-353	2604	51	for	for	ADP
ftr-353	2604	52	e&y	e&y	PROPN
ftr-353	2604	53	pleaded	plead	VERB
ftr-353	2604	54	guilty	guilty	ADJ
ftr-353	2604	55	to	to	ADP
ftr-353	2604	56	conspiracy	conspiracy	NOUN
ftr-353	2604	57	to	to	PART
ftr-353	2604	58	commit	commit	VERB
ftr-353	2604	59	tax	tax	NOUN
ftr-353	2604	60	fraud	fraud	NOUN
ftr-353	2604	61	on	on	ADP
ftr-353	2604	62	6/14/07	6/14/07	NUM
ftr-353	2604	63	.	.	PUNCT
ftr-353	2605	1	2	2	NUM
ftr-353	2605	2	.	.	X
ftr-353	2605	3	jerry	jerry	PROPN
ftr-353	2605	4	cohen	cohen	PROPN
ftr-353	2605	5	outsmarts	outsmart	VERB
ftr-353	2605	6	the	the	DET
ftr-353	2605	7	government	government	NOUN
ftr-353	2605	8	and	and	CCONJ
ftr-353	2605	9	mitigates	mitigate	VERB
ftr-353	2605	10	taxpayer	taxpayer	NOUN
ftr-353	2605	11	penalties	penalty	NOUN
ftr-353	2605	12	.	.	PUNCT
ftr-353	2606	1	alpha	alpha	NOUN
ftr-353	2607	1	i	i	PRON
ftr-353	2608	1	lp	lp	PROPN
ftr-353	2609	1	v.	v.	ADP
ftr-353	2609	2	united	united	PROPN
ftr-353	2609	3	states	states	PROPN
ftr-353	2609	4	,	,	PUNCT
ftr-353	2609	5	84	84	NUM
ftr-353	2609	6	fed	feed	VERB
ftr-353	2609	7	.	.	PUNCT
ftr-353	2610	1	cl	cl	NOUN
ftr-353	2610	2	.	.	PUNCT
ftr-353	2611	1	622	622	NUM
ftr-353	2611	2	(	(	PUNCT
ftr-353	2611	3	11/25/08	11/25/08	NUM
ftr-353	2611	4	)	)	PUNCT
ftr-353	2611	5	,	,	PUNCT
ftr-353	2611	6	motion	motion	NOUN
ftr-353	2611	7	for	for	ADP
ftr-353	2611	8	reconsideration	reconsideration	NOUN
ftr-353	2611	9	denied	deny	VERB
ftr-353	2611	10	,	,	PUNCT
ftr-353	2611	11	86	86	NUM
ftr-353	2611	12	fed	feed	VERB
ftr-353	2611	13	.	.	PUNCT
ftr-353	2612	1	cl	cl	NOUN
ftr-353	2612	2	.	.	PUNCT
ftr-353	2613	1	126	126	NUM
ftr-353	2613	2	(	(	PUNCT
ftr-353	2613	3	3/16/09	3/16/09	NUM
ftr-353	2613	4	)	)	PUNCT
ftr-353	2613	5	.	.	PUNCT
ftr-353	2614	1	the	the	DET
ftr-353	2614	2	irs	irs	PROPN
ftr-353	2614	3	issued	issue	VERB
ftr-353	2614	4	fpaas	fpaas	NOUN
ftr-353	2614	5	that	that	PRON
ftr-353	2614	6	adjusted	adjust	VERB
ftr-353	2614	7	the	the	DET
ftr-353	2614	8	partners	partner	NOUN
ftr-353	2614	9	’	’	PART
ftr-353	2614	10	capital	capital	NOUN
ftr-353	2614	11	gains	gain	NOUN
ftr-353	2614	12	and	and	CCONJ
ftr-353	2614	13	losses	loss	NOUN
ftr-353	2614	14	based	base	VERB
ftr-353	2614	15	on	on	ADP
ftr-353	2614	16	five	five	NUM
ftr-353	2614	17	theories	theory	NOUN
ftr-353	2614	18	:	:	PUNCT
ftr-353	2614	19	(	(	PUNCT
ftr-353	2614	20	1	1	X
ftr-353	2614	21	)	)	PUNCT
ftr-353	2614	22	§	§	PROPN
ftr-353	2614	23	752	752	NUM
ftr-353	2614	24	;	;	PUNCT
ftr-353	2614	25	(	(	PUNCT
ftr-353	2614	26	2	2	X
ftr-353	2614	27	)	)	PUNCT
ftr-353	2614	28	reg	reg	NOUN
ftr-353	2614	29	.	.	PUNCT
ftr-353	2615	1	§	§	PROPN
ftr-353	2615	2	1.752	1.752	NUM
ftr-353	2615	3	-	-	SYM
ftr-353	2615	4	6	6	NUM
ftr-353	2615	5	(	(	PUNCT
ftr-353	2615	6	the	the	DET
ftr-353	2615	7	“	"	PUNCT
ftr-353	2615	8	retroactive	retroactive	ADJ
ftr-353	2615	9	regulation	regulation	NOUN
ftr-353	2615	10	”	"	PUNCT
ftr-353	2615	11	)	)	PUNCT
ftr-353	2615	12	;	;	PUNCT
ftr-353	2615	13	(	(	PUNCT
ftr-353	2615	14	3	3	X
ftr-353	2615	15	)	)	PUNCT
ftr-353	2615	16	the	the	DET
ftr-353	2615	17	transaction	transaction	NOUN
ftr-353	2615	18	or	or	CCONJ
ftr-353	2615	19	entities	entity	NOUN
ftr-353	2615	20	were	be	AUX
ftr-353	2615	21	a	a	DET
ftr-353	2615	22	sham	sham	NOUN
ftr-353	2615	23	or	or	CCONJ
ftr-353	2615	24	lacked	lack	VERB
ftr-353	2615	25	economic	economic	ADJ
ftr-353	2615	26	substance	substance	NOUN
ftr-353	2615	27	;	;	PUNCT
ftr-353	2615	28	(	(	PUNCT
ftr-353	2615	29	4	4	X
ftr-353	2615	30	)	)	PUNCT
ftr-353	2615	31	reg	reg	NOUN
ftr-353	2615	32	.	.	PUNCT
ftr-353	2616	1	§	§	PROPN
ftr-353	2616	2	1.701	1.701	NUM
ftr-353	2616	3	-	-	SYM
ftr-353	2616	4	2	2	NUM
ftr-353	2616	5	(	(	PUNCT
ftr-353	2616	6	the	the	DET
ftr-353	2616	7	partnership	partnership	NOUN
ftr-353	2616	8	anti	anti	ADJ
ftr-353	2616	9	-	-	ADJ
ftr-353	2616	10	abuse	abuse	ADJ
ftr-353	2616	11	regulation	regulation	NOUN
ftr-353	2616	12	)	)	PUNCT
ftr-353	2616	13	;	;	PUNCT
ftr-353	2616	14	and	and	CCONJ
ftr-353	2616	15	(	(	PUNCT
ftr-353	2616	16	5	5	NUM
ftr-353	2616	17	)	)	PUNCT
ftr-353	2616	18	“	"	PUNCT
ftr-353	2616	19	none	none	NOUN
ftr-353	2616	20	of	of	ADP
ftr-353	2616	21	the	the	DET
ftr-353	2616	22	transactions	transaction	NOUN
ftr-353	2616	23	of	of	ADP
ftr-353	2616	24	the	the	DET
ftr-353	2616	25	partnership	partnership	NOUN
ftr-353	2616	26	increases	increase	VERB
ftr-353	2616	27	the	the	DET
ftr-353	2616	28	amount	amount	NOUN
ftr-353	2616	29	considered	consider	VERB
ftr-353	2616	30	at	at	ADP
ftr-353	2616	31	-	-	PUNCT
ftr-353	2616	32	risk	risk	NOUN
ftr-353	2616	33	for	for	ADP
ftr-353	2616	34	an	an	DET
ftr-353	2616	35	activity	activity	NOUN
ftr-353	2616	36	under	under	ADP
ftr-353	2616	37	§	§	PROPN
ftr-353	2616	38	465(b)(1	465(b)(1	NUM
ftr-353	2616	39	)	)	PUNCT
ftr-353	2616	40	.	.	PUNCT
ftr-353	2616	41	”	"	PUNCT
ftr-353	2617	1	the	the	DET
ftr-353	2617	2	partners	partner	NOUN
ftr-353	2617	3	“	"	PUNCT
ftr-353	2617	4	conceded	concede	VERB
ftr-353	2617	5	the	the	DET
ftr-353	2617	6	adjustments	adjustment	NOUN
ftr-353	2617	7	on	on	ADP
ftr-353	2617	8	the	the	DET
ftr-353	2617	9	ground	ground	NOUN
ftr-353	2617	10	that	that	SCONJ
ftr-353	2617	11	none	none	NOUN
ftr-353	2617	12	of	of	ADP
ftr-353	2617	13	the	the	DET
ftr-353	2617	14	transactions	transaction	NOUN
ftr-353	2617	15	of	of	ADP
ftr-353	2617	16	the	the	DET
ftr-353	2617	17	partnerships	partnership	NOUN
ftr-353	2617	18	increased	increase	VERB
ftr-353	2617	19	the	the	DET
ftr-353	2617	20	amount	amount	NOUN
ftr-353	2617	21	considered	consider	VERB
ftr-353	2617	22	at	at	ADP
ftr-353	2617	23	-	-	PUNCT
ftr-353	2617	24	risk	risk	NOUN
ftr-353	2617	25	for	for	ADP
ftr-353	2617	26	any	any	DET
ftr-353	2617	27	activity	activity	NOUN
ftr-353	2617	28	under	under	ADP
ftr-353	2617	29	§	§	PROPN
ftr-353	2617	30	465(b)(1	465(b)(1	NUM
ftr-353	2617	31	)	)	PUNCT
ftr-353	2617	32	and	and	CCONJ
ftr-353	2617	33	that	that	SCONJ
ftr-353	2617	34	the	the	DET
ftr-353	2617	35	at	at	ADP
ftr-353	2617	36	-	-	PUNCT
ftr-353	2617	37	risk	risk	NOUN
ftr-353	2617	38	rules	rule	NOUN
ftr-353	2617	39	would	would	AUX
ftr-353	2617	40	disallow	disallow	VERB
ftr-353	2617	41	losses	loss	NOUN
ftr-353	2617	42	and	and	CCONJ
ftr-353	2617	43	require	require	VERB
ftr-353	2617	44	the	the	DET
ftr-353	2617	45	partnerships	partnership	NOUN
ftr-353	2617	46	and	and	CCONJ
ftr-353	2617	47	their	their	PRON
ftr-353	2617	48	partners	partner	NOUN
ftr-353	2617	49	to	to	PART
ftr-353	2617	50	recognize	recognize	VERB
ftr-353	2617	51	gain	gain	NOUN
ftr-353	2617	52	on	on	ADP
ftr-353	2617	53	the	the	DET
ftr-353	2617	54	transactions	transaction	NOUN
ftr-353	2617	55	as	as	SCONJ
ftr-353	2617	56	set	set	VERB
ftr-353	2617	57	forth	forth	ADP
ftr-353	2617	58	in	in	ADP
ftr-353	2617	59	the	the	DET
ftr-353	2617	60	fpaas	fpaas	NOUN
ftr-353	2617	61	.	.	PUNCT
ftr-353	2617	62	”	"	PUNCT
ftr-353	2618	1	in	in	ADP
ftr-353	2618	2	addition	addition	NOUN
ftr-353	2618	3	,	,	PUNCT
ftr-353	2618	4	the	the	DET
ftr-353	2618	5	irs	irs	PROPN
ftr-353	2618	6	asserted	assert	VERB
ftr-353	2618	7	that	that	SCONJ
ftr-353	2618	8	the	the	DET
ftr-353	2618	9	§	§	PROPN
ftr-353	2618	10	6662	6662	NUM
ftr-353	2618	11	substantial	substantial	ADJ
ftr-353	2618	12	valuation	valuation	NOUN
ftr-353	2618	13	misstatement	misstatement	NOUN
ftr-353	2618	14	penalty	penalty	NOUN
ftr-353	2618	15	should	should	AUX
ftr-353	2618	16	apply	apply	VERB
ftr-353	2618	17	,	,	PUNCT
ftr-353	2618	18	but	but	CCONJ
ftr-353	2618	19	the	the	DET
ftr-353	2618	20	taxpayers	taxpayer	NOUN
ftr-353	2618	21	did	do	AUX
ftr-353	2618	22	not	not	PART
ftr-353	2618	23	concede	concede	VERB
ftr-353	2618	24	that	that	DET
ftr-353	2618	25	issue	issue	NOUN
ftr-353	2618	26	.	.	PUNCT
ftr-353	2619	1	rather	rather	ADV
ftr-353	2619	2	,	,	PUNCT
ftr-353	2619	3	the	the	DET
ftr-353	2619	4	taxpayers	taxpayer	NOUN
ftr-353	2619	5	argued	argue	VERB
ftr-353	2619	6	that	that	SCONJ
ftr-353	2619	7	valuation	valuation	NOUN
ftr-353	2619	8	misstatement	misstatement	NOUN
ftr-353	2619	9	penalties	penalty	NOUN
ftr-353	2619	10	2010	2010	NUM
ftr-353	2619	11	]	]	PUNCT
ftr-353	2619	12	recent	recent	ADJ
ftr-353	2619	13	developments	development	NOUN
ftr-353	2619	14	in	in	ADP
ftr-353	2619	15	federal	federal	ADJ
ftr-353	2619	16	income	income	NOUN
ftr-353	2619	17	taxation	taxation	NOUN
ftr-353	2619	18	206	206	NUM
ftr-353	2619	19	were	be	AUX
ftr-353	2619	20	inapplicable	inapplicable	ADJ
ftr-353	2619	21	as	as	ADP
ftr-353	2619	22	a	a	DET
ftr-353	2619	23	matter	matter	NOUN
ftr-353	2619	24	of	of	ADP
ftr-353	2619	25	law	law	NOUN
ftr-353	2619	26	because	because	SCONJ
ftr-353	2619	27	“	"	PUNCT
ftr-353	2619	28	any	any	DET
ftr-353	2619	29	underpayment	underpayment	NOUN
ftr-353	2619	30	of	of	ADP
ftr-353	2619	31	tax	tax	NOUN
ftr-353	2619	32	was	be	AUX
ftr-353	2619	33	not	not	PART
ftr-353	2619	34	‘	'	PUNCT
ftr-353	2619	35	attributable	attributable	ADJ
ftr-353	2619	36	to	to	ADP
ftr-353	2619	37	’	'	PUNCT
ftr-353	2619	38	a	a	DET
ftr-353	2619	39	valuation	valuation	NOUN
ftr-353	2619	40	misstatement	misstatement	NOUN
ftr-353	2619	41	,	,	PUNCT
ftr-353	2619	42	but	but	CCONJ
ftr-353	2619	43	instead	instead	ADV
ftr-353	2619	44	would	would	AUX
ftr-353	2619	45	be	be	AUX
ftr-353	2619	46	attributable	attributable	ADJ
ftr-353	2619	47	to	to	ADP
ftr-353	2619	48	plaintiffs	plaintiff	NOUN
ftr-353	2619	49	’	'	PUNCT
ftr-353	2619	50	concession	concession	NOUN
ftr-353	2619	51	that	that	SCONJ
ftr-353	2619	52	[	[	X
ftr-353	2619	53	the	the	DET
ftr-353	2619	54	irs	irs	PROPN
ftr-353	2619	55	’s	’s	PART
ftr-353	2619	56	]	]	PUNCT
ftr-353	2619	57	adjustments	adjustment	NOUN
ftr-353	2619	58	were	be	AUX
ftr-353	2619	59	correct	correct	ADJ
ftr-353	2619	60	under	under	ADP
ftr-353	2619	61	[	[	X
ftr-353	2619	62	§	§	PROPN
ftr-353	2619	63	465(b)(1	465(b)(1	NUM
ftr-353	2619	64	)	)	PUNCT
ftr-353	2619	65	]	]	PUNCT
ftr-353	2619	66	.	.	PUNCT
ftr-353	2619	67	”	"	PUNCT
ftr-353	2620	1	the	the	DET
ftr-353	2620	2	court	court	NOUN
ftr-353	2620	3	(	(	PUNCT
ftr-353	2620	4	judge	judge	NOUN
ftr-353	2620	5	hewitt	hewitt	PROPN
ftr-353	2620	6	)	)	PUNCT
ftr-353	2620	7	agreed	agree	VERB
ftr-353	2620	8	with	with	ADP
ftr-353	2620	9	the	the	DET
ftr-353	2620	10	taxpayers	taxpayer	NOUN
ftr-353	2620	11	and	and	CCONJ
ftr-353	2620	12	held	hold	VERB
ftr-353	2620	13	that	that	SCONJ
ftr-353	2620	14	where	where	SCONJ
ftr-353	2620	15	adjustments	adjustment	NOUN
ftr-353	2620	16	are	be	AUX
ftr-353	2620	17	made	make	VERB
ftr-353	2620	18	on	on	ADP
ftr-353	2620	19	grounds	ground	NOUN
ftr-353	2620	20	unrelated	unrelated	ADJ
ftr-353	2620	21	to	to	ADP
ftr-353	2620	22	valuation	valuation	NOUN
ftr-353	2620	23	,	,	PUNCT
ftr-353	2620	24	valuation	valuation	NOUN
ftr-353	2620	25	penalties	penalty	NOUN
ftr-353	2620	26	do	do	AUX
ftr-353	2620	27	not	not	PART
ftr-353	2620	28	apply	apply	VERB
ftr-353	2620	29	.	.	PUNCT
ftr-353	2621	1	the	the	DET
ftr-353	2621	2	court	court	NOUN
ftr-353	2621	3	also	also	ADV
ftr-353	2621	4	rejected	reject	VERB
ftr-353	2621	5	the	the	DET
ftr-353	2621	6	irs	irs	PROPN
ftr-353	2621	7	’s	’s	PART
ftr-353	2621	8	argument	argument	NOUN
ftr-353	2621	9	the	the	DET
ftr-353	2621	10	court	court	NOUN
ftr-353	2621	11	lacked	lack	VERB
ftr-353	2621	12	jurisdiction	jurisdiction	NOUN
ftr-353	2621	13	to	to	PART
ftr-353	2621	14	accept	accept	VERB
ftr-353	2621	15	the	the	DET
ftr-353	2621	16	taxpayer	taxpayer	NOUN
ftr-353	2621	17	’s	’s	PART
ftr-353	2621	18	concession	concession	NOUN
ftr-353	2621	19	because	because	SCONJ
ftr-353	2621	20	“	"	PUNCT
ftr-353	2621	21	there	there	PRON
ftr-353	2621	22	are	be	VERB
ftr-353	2621	23	not	not	PART
ftr-353	2621	24	any	any	DET
ftr-353	2621	25	partnership	partnership	NOUN
ftr-353	2621	26	level	level	NOUN
ftr-353	2621	27	determinations	determination	NOUN
ftr-353	2621	28	to	to	PART
ftr-353	2621	29	be	be	AUX
ftr-353	2621	30	made	make	VERB
ftr-353	2621	31	with	with	ADP
ftr-353	2621	32	respect	respect	NOUN
ftr-353	2621	33	to	to	ADP
ftr-353	2621	34	§	§	PROPN
ftr-353	2621	35	465	465	NUM
ftr-353	2621	36	.	.	PUNCT
ftr-353	2621	37	”	"	PUNCT
ftr-353	2622	1	the	the	DET
ftr-353	2622	2	court	court	NOUN
ftr-353	2622	3	found	find	VERB
ftr-353	2622	4	that	that	SCONJ
ftr-353	2622	5	the	the	DET
ftr-353	2622	6	“	"	PUNCT
ftr-353	2622	7	concession	concession	NOUN
ftr-353	2622	8	obviate[d	obviate[d	VERB
ftr-353	2622	9	]	]	PUNCT
ftr-353	2622	10	the	the	DET
ftr-353	2622	11	need	need	NOUN
ftr-353	2622	12	to	to	PART
ftr-353	2622	13	conduct	conduct	VERB
ftr-353	2622	14	a	a	DET
ftr-353	2622	15	trial	trial	NOUN
ftr-353	2622	16	on	on	ADP
ftr-353	2622	17	valuation	valuation	NOUN
ftr-353	2622	18	issues	issue	NOUN
ftr-353	2622	19	and	and	CCONJ
ftr-353	2622	20	therefore	therefore	ADV
ftr-353	2622	21	achieve[d	achieve[d	PROPN
ftr-353	2622	22	]	]	PUNCT
ftr-353	2622	23	the	the	DET
ftr-353	2622	24	very	very	ADJ
ftr-353	2622	25	efficiencies	efficiency	NOUN
ftr-353	2622	26	and	and	CCONJ
ftr-353	2622	27	economies	economy	NOUN
ftr-353	2622	28	that	that	SCONJ
ftr-353	2622	29	the	the	DET
ftr-353	2622	30	elimination	elimination	NOUN
ftr-353	2622	31	of	of	ADP
ftr-353	2622	32	penalties	penalty	NOUN
ftr-353	2622	33	sought	seek	VERB
ftr-353	2622	34	to	to	PART
ftr-353	2622	35	encourage	encourage	VERB
ftr-353	2622	36	.	.	PUNCT
ftr-353	2622	37	...	...	PUNCT
ftr-353	2622	38	to	to	PART
ftr-353	2622	39	go	go	VERB
ftr-353	2622	40	behind	behind	ADP
ftr-353	2622	41	the	the	DET
ftr-353	2622	42	concession	concession	NOUN
ftr-353	2622	43	and	and	CCONJ
ftr-353	2622	44	attempt	attempt	VERB
ftr-353	2622	45	to	to	PART
ftr-353	2622	46	assign	assign	VERB
ftr-353	2622	47	to	to	ADP
ftr-353	2622	48	it	it	PRON
ftr-353	2622	49	a	a	DET
ftr-353	2622	50	specific	specific	ADJ
ftr-353	2622	51	ground	ground	NOUN
ftr-353	2622	52	would	would	AUX
ftr-353	2622	53	be	be	AUX
ftr-353	2622	54	to	to	PART
ftr-353	2622	55	engage	engage	VERB
ftr-353	2622	56	in	in	ADP
ftr-353	2622	57	an	an	DET
ftr-353	2622	58	activity	activity	NOUN
ftr-353	2622	59	that	that	PRON
ftr-353	2622	60	the	the	DET
ftr-353	2622	61	elimination	elimination	NOUN
ftr-353	2622	62	of	of	ADP
ftr-353	2622	63	penalties	penalty	NOUN
ftr-353	2622	64	is	be	AUX
ftr-353	2622	65	intended	intend	VERB
ftr-353	2622	66	to	to	PART
ftr-353	2622	67	prevent	prevent	VERB
ftr-353	2622	68	.	.	PUNCT
ftr-353	2622	69	”	"	PUNCT
ftr-353	2623	1	the	the	DET
ftr-353	2623	2	court	court	NOUN
ftr-353	2623	3	also	also	ADV
ftr-353	2623	4	refused	refuse	VERB
ftr-353	2623	5	to	to	PART
ftr-353	2623	6	accept	accept	VERB
ftr-353	2623	7	the	the	DET
ftr-353	2623	8	government	government	NOUN
ftr-353	2623	9	’s	’s	PART
ftr-353	2623	10	argument	argument	NOUN
ftr-353	2623	11	that	that	SCONJ
ftr-353	2623	12	it	it	PRON
ftr-353	2623	13	should	should	AUX
ftr-353	2623	14	consider	consider	VERB
ftr-353	2623	15	on	on	ADP
ftr-353	2623	16	the	the	DET
ftr-353	2623	17	merits	merit	NOUN
ftr-353	2623	18	the	the	DET
ftr-353	2623	19	government	government	NOUN
ftr-353	2623	20	’s	’s	PART
ftr-353	2623	21	alternative	alternative	ADJ
ftr-353	2623	22	grounds	ground	NOUN
ftr-353	2623	23	for	for	ADP
ftr-353	2623	24	the	the	DET
ftr-353	2623	25	adjustments	adjustment	NOUN
ftr-353	2623	26	that	that	PRON
ftr-353	2623	27	were	be	AUX
ftr-353	2623	28	based	base	VERB
ftr-353	2623	29	on	on	ADP
ftr-353	2623	30	valuation	valuation	NOUN
ftr-353	2623	31	,	,	PUNCT
ftr-353	2623	32	i.e.	i.e.	X
ftr-353	2623	33	,	,	PUNCT
ftr-353	2623	34	basis	basis	NOUN
ftr-353	2623	35	,	,	PUNCT
ftr-353	2623	36	misstatements	misstatement	NOUN
ftr-353	2623	37	,	,	PUNCT
ftr-353	2623	38	solely	solely	ADV
ftr-353	2623	39	for	for	ADP
ftr-353	2623	40	the	the	DET
ftr-353	2623	41	purposes	purpose	NOUN
ftr-353	2623	42	of	of	ADP
ftr-353	2623	43	determining	determine	VERB
ftr-353	2623	44	the	the	DET
ftr-353	2623	45	applicability	applicability	NOUN
ftr-353	2623	46	of	of	ADP
ftr-353	2623	47	penalties	penalty	NOUN
ftr-353	2623	48	.	.	PUNCT
ftr-353	2624	1	the	the	DET
ftr-353	2624	2	court	court	NOUN
ftr-353	2624	3	agreed	agree	VERB
ftr-353	2624	4	with	with	ADP
ftr-353	2624	5	the	the	DET
ftr-353	2624	6	taxpayers	taxpayer	NOUN
ftr-353	2624	7	’	'	PUNCT
ftr-353	2624	8	argument	argument	NOUN
ftr-353	2624	9	“	"	PUNCT
ftr-353	2624	10	that	that	SCONJ
ftr-353	2624	11	forcing	force	VERB
ftr-353	2624	12	a	a	DET
ftr-353	2624	13	‘	'	PUNCT
ftr-353	2624	14	trial	trial	NOUN
ftr-353	2624	15	on	on	ADP
ftr-353	2624	16	alternative	alternative	ADJ
ftr-353	2624	17	grounds	ground	NOUN
ftr-353	2624	18	for	for	SCONJ
ftr-353	2624	19	adjustments	adjustment	NOUN
ftr-353	2624	20	plaintiffs	plaintiff	NOUN
ftr-353	2624	21	have	have	AUX
ftr-353	2624	22	already	already	ADV
ftr-353	2624	23	conceded	concede	VERB
ftr-353	2624	24	violates	violate	VERB
ftr-353	2624	25	the	the	DET
ftr-353	2624	26	purpose	purpose	NOUN
ftr-353	2624	27	and	and	CCONJ
ftr-353	2624	28	policy	policy	NOUN
ftr-353	2624	29	behind	behind	ADP
ftr-353	2624	30	the	the	DET
ftr-353	2624	31	valuation	valuation	NOUN
ftr-353	2624	32	misstatement	misstatement	NOUN
ftr-353	2624	33	penalties	penalty	NOUN
ftr-353	2624	34	and	and	CCONJ
ftr-353	2624	35	is	be	AUX
ftr-353	2624	36	simply	simply	ADV
ftr-353	2624	37	a	a	DET
ftr-353	2624	38	waste	waste	NOUN
ftr-353	2624	39	of	of	ADP
ftr-353	2624	40	the	the	DET
ftr-353	2624	41	court	court	NOUN
ftr-353	2624	42	’s	’s	PART
ftr-353	2624	43	and	and	CCONJ
ftr-353	2624	44	the	the	DET
ftr-353	2624	45	parties	party	NOUN
ftr-353	2624	46	’	'	PUNCT
ftr-353	2624	47	resources	resource	NOUN
ftr-353	2624	48	.	.	PUNCT
ftr-353	2624	49	’	'	PUNCT
ftr-353	2624	50	”	"	PUNCT
ftr-353	2625	1	(	(	PUNCT
ftr-353	2625	2	a	a	PRON
ftr-353	2625	3	)	)	PUNCT
ftr-353	2625	4	taxpayers	taxpayer	NOUN
ftr-353	2625	5	are	be	AUX
ftr-353	2625	6	not	not	PART
ftr-353	2625	7	precluded	preclude	VERB
ftr-353	2625	8	from	from	ADP
ftr-353	2625	9	asserting	assert	VERB
ftr-353	2625	10	defenses	defense	NOUN
ftr-353	2625	11	,	,	PUNCT
ftr-353	2625	12	but	but	CCONJ
ftr-353	2625	13	they	they	PRON
ftr-353	2625	14	are	be	AUX
ftr-353	2625	15	bound	bind	VERB
ftr-353	2625	16	by	by	ADP
ftr-353	2625	17	their	their	PRON
ftr-353	2625	18	stipulations	stipulation	NOUN
ftr-353	2625	19	.	.	PUNCT
ftr-353	2626	1	alpha	alpha	NOUN
ftr-353	2627	1	i	i	PRON
ftr-353	2627	2	lp	lp	PROPN
ftr-353	2627	3	v.	v.	ADP
ftr-353	2627	4	united	united	PROPN
ftr-353	2627	5	states	states	PROPN
ftr-353	2627	6	,	,	PUNCT
ftr-353	2627	7	89	89	NUM
ftr-353	2627	8	fed	feed	VERB
ftr-353	2627	9	.	.	PUNCT
ftr-353	2628	1	cl	cl	NOUN
ftr-353	2628	2	.	.	PUNCT
ftr-353	2629	1	347	347	NUM
ftr-353	2629	2	(	(	PUNCT
ftr-353	2629	3	fed	fed	PROPN
ftr-353	2629	4	.	.	PUNCT
ftr-353	2629	5	cl	cl	NOUN
ftr-353	2629	6	.	.	PUNCT
ftr-353	2630	1	8/26/09	8/26/09	NUM
ftr-353	2630	2	)	)	PUNCT
ftr-353	2630	3	.	.	PUNCT
ftr-353	2631	1	taxpayers	taxpayer	NOUN
ftr-353	2631	2	are	be	AUX
ftr-353	2631	3	limited	limit	VERB
ftr-353	2631	4	to	to	ADP
ftr-353	2631	5	asserting	assert	VERB
ftr-353	2631	6	defenses	defense	NOUN
ftr-353	2631	7	based	base	VERB
ftr-353	2631	8	on	on	ADP
ftr-353	2631	9	the	the	DET
ftr-353	2631	10	ground	ground	NOUN
ftr-353	2631	11	under	under	ADP
ftr-353	2631	12	which	which	PRON
ftr-353	2631	13	they	they	PRON
ftr-353	2631	14	made	make	VERB
ftr-353	2631	15	their	their	PRON
ftr-353	2631	16	concessions	concession	NOUN
ftr-353	2631	17	to	to	PART
ftr-353	2631	18	avoid	avoid	VERB
ftr-353	2631	19	valuation	valuation	NOUN
ftr-353	2631	20	penalties	penalty	NOUN
ftr-353	2631	21	.	.	PUNCT
ftr-353	2632	1	a	a	DET
ftr-353	2632	2	trial	trial	NOUN
ftr-353	2632	3	on	on	ADP
ftr-353	2632	4	penalties	penalty	NOUN
ftr-353	2632	5	will	will	AUX
ftr-353	2632	6	not	not	PART
ftr-353	2632	7	encompass	encompass	VERB
ftr-353	2632	8	valuation	valuation	NOUN
ftr-353	2632	9	misstatement	misstatement	NOUN
ftr-353	2632	10	penalties	penalty	NOUN
ftr-353	2632	11	because	because	SCONJ
ftr-353	2632	12	the	the	DET
ftr-353	2632	13	court	court	NOUN
ftr-353	2632	14	has	have	AUX
ftr-353	2632	15	already	already	ADV
ftr-353	2632	16	held	hold	VERB
ftr-353	2632	17	that	that	PRON
ftr-353	2632	18	valuation	valuation	NOUN
ftr-353	2632	19	misstatement	misstatement	NOUN
ftr-353	2632	20	penalties	penalty	NOUN
ftr-353	2632	21	are	be	AUX
ftr-353	2632	22	inapplicable	inapplicable	ADJ
ftr-353	2632	23	.	.	PUNCT
ftr-353	2633	1	plaintiffs	plaintiff	NOUN
ftr-353	2633	2	are	be	AUX
ftr-353	2633	3	not	not	PART
ftr-353	2633	4	judicially	judicially	ADV
ftr-353	2633	5	estopped	estop	VERB
ftr-353	2633	6	from	from	ADP
ftr-353	2633	7	asserting	assert	VERB
ftr-353	2633	8	defenses	defense	NOUN
ftr-353	2633	9	based	base	VERB
ftr-353	2633	10	on	on	ADP
ftr-353	2633	11	§	§	PROPN
ftr-353	2633	12	465	465	NUM
ftr-353	2633	13	.	.	PUNCT
ftr-353	2634	1	3	3	X
ftr-353	2634	2	.	.	X
ftr-353	2634	3	another	another	DET
ftr-353	2634	4	irs	irs	PROPN
ftr-353	2634	5	weapon	weapon	NOUN
ftr-353	2634	6	in	in	ADP
ftr-353	2634	7	the	the	DET
ftr-353	2634	8	tax	tax	NOUN
ftr-353	2634	9	shelter	shelter	NOUN
ftr-353	2634	10	war	war	PROPN
ftr-353	2634	11	.	.	PUNCT
ftr-353	2635	1	reg160872	reg160872	NOUN
ftr-353	2635	2	-	-	PUNCT
ftr-353	2635	3	04	04	NUM
ftr-353	2635	4	,	,	PUNCT
ftr-353	2635	5	section	section	NOUN
ftr-353	2635	6	6707	6707	NUM
ftr-353	2635	7	and	and	CCONJ
ftr-353	2635	8	the	the	DET
ftr-353	2635	9	failure	failure	NOUN
ftr-353	2635	10	to	to	PART
ftr-353	2635	11	furnish	furnish	VERB
ftr-353	2635	12	information	information	NOUN
ftr-353	2635	13	regarding	regard	VERB
ftr-353	2635	14	reportable	reportable	ADJ
ftr-353	2635	15	transactions	transaction	NOUN
ftr-353	2635	16	,	,	PUNCT
ftr-353	2636	1	73	73	NUM
ftr-353	2636	2	f.r	f.r	NOUN
ftr-353	2636	3	.	.	PROPN
ftr-353	2636	4	78254	78254	NUM
ftr-353	2636	5	(	(	PUNCT
ftr-353	2636	6	12/22/08	12/22/08	NUM
ftr-353	2636	7	)	)	PUNCT
ftr-353	2636	8	.	.	PUNCT
ftr-353	2637	1	prop	prop	NOUN
ftr-353	2637	2	.	.	PUNCT
ftr-353	2638	1	reg	reg	PROPN
ftr-353	2638	2	.	.	PUNCT
ftr-353	2639	1	§	§	PROPN
ftr-353	2639	2	301.6707	301.6707	PROPN
ftr-353	2639	3	-	-	SYM
ftr-353	2639	4	1	1	NUM
ftr-353	2639	5	would	would	AUX
ftr-353	2639	6	reflect	reflect	VERB
ftr-353	2639	7	the	the	DET
ftr-353	2639	8	amendments	amendment	NOUN
ftr-353	2639	9	to	to	ADP
ftr-353	2639	10	§	§	PROPN
ftr-353	2639	11	6707	6707	NUM
ftr-353	2639	12	in	in	ADP
ftr-353	2639	13	the	the	DET
ftr-353	2639	14	american	american	ADJ
ftr-353	2639	15	jobs	jobs	PROPN
ftr-353	2639	16	creation	creation	PROPN
ftr-353	2639	17	act	act	NOUN
ftr-353	2639	18	of	of	ADP
ftr-353	2639	19	2004	2004	NUM
ftr-353	2639	20	.	.	PUNCT
ftr-353	2640	1	a	a	DET
ftr-353	2640	2	§	§	PROPN
ftr-353	2640	3	6707	6707	NUM
ftr-353	2640	4	penalty	penalty	NOUN
ftr-353	2640	5	may	may	AUX
ftr-353	2640	6	be	be	AUX
ftr-353	2640	7	assessed	assess	VERB
ftr-353	2640	8	against	against	ADP
ftr-353	2640	9	each	each	DET
ftr-353	2640	10	material	material	NOUN
ftr-353	2640	11	advisor	advisor	NOUN
ftr-353	2640	12	required	require	VERB
ftr-353	2640	13	to	to	PART
ftr-353	2640	14	file	file	VERB
ftr-353	2640	15	a	a	DET
ftr-353	2640	16	return	return	NOUN
ftr-353	2640	17	under	under	ADP
ftr-353	2640	18	§	§	PROPN
ftr-353	2640	19	6111	6111	NUM
ftr-353	2640	20	who	who	PRON
ftr-353	2640	21	fails	fail	VERB
ftr-353	2640	22	to	to	PART
ftr-353	2640	23	file	file	VERB
ftr-353	2640	24	a	a	DET
ftr-353	2640	25	timely	timely	ADJ
ftr-353	2640	26	return	return	NOUN
ftr-353	2640	27	as	as	SCONJ
ftr-353	2640	28	required	require	VERB
ftr-353	2640	29	under	under	ADP
ftr-353	2640	30	reg	reg	NOUN
ftr-353	2640	31	.	.	PUNCT
ftr-353	2641	1	§	§	PROPN
ftr-353	2641	2	301.6111	301.6111	NUM
ftr-353	2641	3	-	-	SYM
ftr-353	2641	4	3(e	3(e	NUM
ftr-353	2641	5	)	)	PUNCT
ftr-353	2641	6	or	or	CCONJ
ftr-353	2641	7	files	file	VERB
ftr-353	2641	8	a	a	DET
ftr-353	2641	9	return	return	NOUN
ftr-353	2641	10	with	with	ADP
ftr-353	2641	11	false	false	ADJ
ftr-353	2641	12	or	or	CCONJ
ftr-353	2641	13	incomplete	incomplete	ADJ
ftr-353	2641	14	information	information	NOUN
ftr-353	2641	15	.	.	PUNCT
ftr-353	2642	1	if	if	SCONJ
ftr-353	2642	2	more	more	ADJ
ftr-353	2642	3	than	than	ADP
ftr-353	2642	4	one	one	NUM
ftr-353	2642	5	material	material	NOUN
ftr-353	2642	6	advisor	advisor	NOUN
ftr-353	2642	7	is	be	AUX
ftr-353	2642	8	responsible	responsible	ADJ
ftr-353	2642	9	for	for	ADP
ftr-353	2642	10	filing	file	VERB
ftr-353	2642	11	a	a	DET
ftr-353	2642	12	return	return	NOUN
ftr-353	2642	13	under	under	ADP
ftr-353	2642	14	§	§	PROPN
ftr-353	2642	15	6111	6111	NUM
ftr-353	2642	16	with	with	ADP
ftr-353	2642	17	respect	respect	NOUN
ftr-353	2642	18	to	to	ADP
ftr-353	2642	19	the	the	DET
ftr-353	2642	20	same	same	ADJ
ftr-353	2642	21	reportable	reportable	ADJ
ftr-353	2642	22	transaction	transaction	NOUN
ftr-353	2642	23	,	,	PUNCT
ftr-353	2642	24	a	a	DET
ftr-353	2642	25	separate	separate	ADJ
ftr-353	2642	26	penalty	penalty	NOUN
ftr-353	2642	27	under	under	ADP
ftr-353	2642	28	§	§	PROPN
ftr-353	2642	29	6707	6707	NUM
ftr-353	2642	30	may	may	AUX
ftr-353	2642	31	be	be	AUX
ftr-353	2642	32	assessed	assess	VERB
ftr-353	2642	33	against	against	ADP
ftr-353	2642	34	each	each	DET
ftr-353	2642	35	material	material	NOUN
ftr-353	2642	36	advisor	advisor	NOUN
ftr-353	2642	37	who	who	PRON
ftr-353	2642	38	fails	fail	VERB
ftr-353	2642	39	to	to	PART
ftr-353	2642	40	timely	timely	ADV
ftr-353	2642	41	file	file	VERB
ftr-353	2642	42	a	a	DET
ftr-353	2642	43	return	return	NOUN
ftr-353	2642	44	or	or	CCONJ
ftr-353	2642	45	files	file	VERB
ftr-353	2642	46	a	a	DET
ftr-353	2642	47	return	return	NOUN
ftr-353	2642	48	with	with	ADP
ftr-353	2642	49	false	false	ADJ
ftr-353	2642	50	or	or	CCONJ
ftr-353	2642	51	incomplete	incomplete	ADJ
ftr-353	2642	52	information	information	NOUN
ftr-353	2642	53	.	.	PUNCT
ftr-353	2643	1	incomplete	incomplete	ADJ
ftr-353	2643	2	information	information	NOUN
ftr-353	2643	3	means	mean	VERB
ftr-353	2643	4	a	a	DET
ftr-353	2643	5	form	form	NOUN
ftr-353	2643	6	8918	8918	NUM
ftr-353	2643	7	,	,	PUNCT
ftr-353	2643	8	“	"	PUNCT
ftr-353	2643	9	material	material	ADJ
ftr-353	2643	10	advisor	advisor	NOUN
ftr-353	2643	11	207	207	NUM
ftr-353	2643	12	florida	florida	PROPN
ftr-353	2643	13	tax	tax	PROPN
ftr-353	2643	14	review	review	NOUN
ftr-353	2643	15	[	[	X
ftr-353	2643	16	vol	vol	NOUN
ftr-353	2643	17	.	.	PUNCT
ftr-353	2644	1	10	10	NUM
ftr-353	2644	2	:	:	PUNCT
ftr-353	2644	3	si	si	PROPN
ftr-353	2644	4	disclosure	disclosure	NOUN
ftr-353	2644	5	statement	statement	NOUN
ftr-353	2644	6	”	"	PUNCT
ftr-353	2644	7	(	(	PUNCT
ftr-353	2644	8	or	or	CCONJ
ftr-353	2644	9	successor	successor	NOUN
ftr-353	2644	10	form	form	NOUN
ftr-353	2644	11	)	)	PUNCT
ftr-353	2644	12	,	,	PUNCT
ftr-353	2644	13	filed	file	VERB
ftr-353	2644	14	with	with	ADP
ftr-353	2644	15	the	the	DET
ftr-353	2644	16	irs	irs	PROPN
ftr-353	2644	17	that	that	PRON
ftr-353	2644	18	does	do	AUX
ftr-353	2644	19	not	not	PART
ftr-353	2644	20	provide	provide	VERB
ftr-353	2644	21	the	the	DET
ftr-353	2644	22	information	information	NOUN
ftr-353	2644	23	required	require	VERB
ftr-353	2644	24	under	under	ADP
ftr-353	2644	25	reg	reg	NOUN
ftr-353	2644	26	.	.	PUNCT
ftr-353	2645	1	§	§	PROPN
ftr-353	2645	2	301.6111	301.6111	NUM
ftr-353	2645	3	-	-	SYM
ftr-353	2645	4	3(d	3(d	NUM
ftr-353	2645	5	)	)	PUNCT
ftr-353	2645	6	.	.	PUNCT
ftr-353	2646	1	failure	failure	NOUN
ftr-353	2646	2	to	to	ADP
ftr-353	2646	3	timely	timely	ADJ
ftr-353	2646	4	file	file	NOUN
ftr-353	2646	5	or	or	CCONJ
ftr-353	2646	6	the	the	DET
ftr-353	2646	7	submission	submission	NOUN
ftr-353	2646	8	of	of	ADP
ftr-353	2646	9	false	false	ADJ
ftr-353	2646	10	or	or	CCONJ
ftr-353	2646	11	incomplete	incomplete	ADJ
ftr-353	2646	12	information	information	NOUN
ftr-353	2646	13	is	be	AUX
ftr-353	2646	14	intentional	intentional	ADJ
ftr-353	2646	15	if	if	SCONJ
ftr-353	2646	16	(	(	PUNCT
ftr-353	2646	17	1	1	X
ftr-353	2646	18	)	)	PUNCT
ftr-353	2646	19	the	the	DET
ftr-353	2646	20	material	material	NOUN
ftr-353	2646	21	advisor	advisor	NOUN
ftr-353	2646	22	knew	know	VERB
ftr-353	2646	23	of	of	ADP
ftr-353	2646	24	the	the	DET
ftr-353	2646	25	obligation	obligation	NOUN
ftr-353	2646	26	to	to	PART
ftr-353	2646	27	file	file	VERB
ftr-353	2646	28	a	a	DET
ftr-353	2646	29	return	return	NOUN
ftr-353	2646	30	,	,	PUNCT
ftr-353	2646	31	and	and	CCONJ
ftr-353	2646	32	knowingly	knowingly	ADV
ftr-353	2646	33	did	do	AUX
ftr-353	2646	34	not	not	PART
ftr-353	2646	35	timely	timely	ADV
ftr-353	2646	36	file	file	VERB
ftr-353	2646	37	a	a	DET
ftr-353	2646	38	return	return	NOUN
ftr-353	2646	39	,	,	PUNCT
ftr-353	2646	40	or	or	CCONJ
ftr-353	2646	41	(	(	PUNCT
ftr-353	2646	42	2	2	X
ftr-353	2646	43	)	)	PUNCT
ftr-353	2646	44	filed	file	VERB
ftr-353	2646	45	a	a	DET
ftr-353	2646	46	return	return	NOUN
ftr-353	2646	47	knowing	know	VERB
ftr-353	2646	48	that	that	SCONJ
ftr-353	2646	49	it	it	PRON
ftr-353	2646	50	was	be	AUX
ftr-353	2646	51	false	false	ADJ
ftr-353	2646	52	or	or	CCONJ
ftr-353	2646	53	incomplete	incomplete	ADJ
ftr-353	2646	54	.	.	PUNCT
ftr-353	2647	1	the	the	DET
ftr-353	2647	2	proposed	propose	VERB
ftr-353	2647	3	regulations	regulation	NOUN
ftr-353	2647	4	provide	provide	VERB
ftr-353	2647	5	factors	factor	NOUN
ftr-353	2647	6	that	that	SCONJ
ftr-353	2647	7	the	the	DET
ftr-353	2647	8	irs	irs	PROPN
ftr-353	2647	9	should	should	AUX
ftr-353	2647	10	take	take	VERB
ftr-353	2647	11	into	into	ADP
ftr-353	2647	12	account	account	NOUN
ftr-353	2647	13	during	during	ADP
ftr-353	2647	14	the	the	DET
ftr-353	2647	15	determination	determination	NOUN
ftr-353	2647	16	whether	whether	SCONJ
ftr-353	2647	17	to	to	PART
ftr-353	2647	18	rescind	rescind	VERB
ftr-353	2647	19	all	all	PRON
ftr-353	2647	20	or	or	CCONJ
ftr-353	2647	21	a	a	DET
ftr-353	2647	22	portion	portion	NOUN
ftr-353	2647	23	of	of	ADP
ftr-353	2647	24	a	a	DET
ftr-353	2647	25	§	§	PROPN
ftr-353	2647	26	6707	6707	NUM
ftr-353	2647	27	penalty	penalty	NOUN
ftr-353	2647	28	.	.	PUNCT
ftr-353	2648	1	the	the	DET
ftr-353	2648	2	list	list	NOUN
ftr-353	2648	3	of	of	ADP
ftr-353	2648	4	factors	factor	NOUN
ftr-353	2648	5	generally	generally	ADV
ftr-353	2648	6	follows	follow	VERB
ftr-353	2648	7	rev	rev	PROPN
ftr-353	2648	8	.	.	PROPN
ftr-353	2648	9	proc	proc	PROPN
ftr-353	2648	10	.	.	PUNCT
ftr-353	2649	1	2007	2007	NUM
ftr-353	2649	2	-	-	SYM
ftr-353	2649	3	21	21	NUM
ftr-353	2649	4	,	,	PUNCT
ftr-353	2649	5	2007	2007	NUM
ftr-353	2649	6	-	-	SYM
ftr-353	2649	7	1	1	NUM
ftr-353	2649	8	c.b	c.b	PROPN
ftr-353	2649	9	.	.	PROPN
ftr-353	2649	10	613	613	NUM
ftr-353	2649	11	.	.	PUNCT
ftr-353	2650	1	the	the	DET
ftr-353	2650	2	regulations	regulation	NOUN
ftr-353	2650	3	will	will	AUX
ftr-353	2650	4	apply	apply	VERB
ftr-353	2650	5	to	to	ADP
ftr-353	2650	6	returns	return	NOUN
ftr-353	2650	7	the	the	DET
ftr-353	2650	8	due	due	ADJ
ftr-353	2650	9	date	date	NOUN
ftr-353	2650	10	of	of	ADP
ftr-353	2650	11	which	which	PRON
ftr-353	2650	12	is	be	AUX
ftr-353	2650	13	after	after	SCONJ
ftr-353	2650	14	the	the	DET
ftr-353	2650	15	final	final	ADJ
ftr-353	2650	16	regulations	regulation	NOUN
ftr-353	2650	17	are	be	AUX
ftr-353	2650	18	published	publish	VERB
ftr-353	2650	19	in	in	ADP
ftr-353	2650	20	the	the	DET
ftr-353	2650	21	federal	federal	ADJ
ftr-353	2650	22	register	register	NOUN
ftr-353	2650	23	.	.	PUNCT
ftr-353	2651	1	4	4	X
ftr-353	2651	2	.	.	X
ftr-353	2651	3	the	the	DET
ftr-353	2651	4	tax	tax	NOUN
ftr-353	2651	5	court	court	NOUN
ftr-353	2651	6	does	do	AUX
ftr-353	2651	7	have	have	VERB
ftr-353	2651	8	jurisdiction	jurisdiction	NOUN
ftr-353	2651	9	to	to	PART
ftr-353	2651	10	determine	determine	VERB
ftr-353	2651	11	whether	whether	SCONJ
ftr-353	2651	12	partnership	partnership	NOUN
ftr-353	2651	13	transactions	transaction	NOUN
ftr-353	2651	14	were	be	AUX
ftr-353	2651	15	tax	tax	NOUN
ftr-353	2651	16	-	-	PUNCT
ftr-353	2651	17	motivated	motivated	ADJ
ftr-353	2651	18	for	for	ADP
ftr-353	2651	19	penalty	penalty	NOUN
ftr-353	2651	20	purposes	purpose	NOUN
ftr-353	2651	21	.	.	PUNCT
ftr-353	2652	1	keller	keller	PROPN
ftr-353	2652	2	v.	v.	PROPN
ftr-353	2652	3	commissioner	commissioner	PROPN
ftr-353	2652	4	,	,	PUNCT
ftr-353	2652	5	568	568	NUM
ftr-353	2652	6	f.3d	f.3d	NUM
ftr-353	2652	7	710	710	NUM
ftr-353	2652	8	(	(	PUNCT
ftr-353	2652	9	9th	9th	ADJ
ftr-353	2652	10	cir	cir	NOUN
ftr-353	2652	11	.	.	PUNCT
ftr-353	2652	12	6/3/09	6/3/09	NUM
ftr-353	2652	13	)	)	PUNCT
ftr-353	2652	14	,	,	PUNCT
ftr-353	2652	15	rev’g	rev’g	PROPN
ftr-353	2652	16	t.c	t.c	PROPN
ftr-353	2652	17	.	.	PROPN
ftr-353	2652	18	memo	memo	NOUN
ftr-353	2652	19	2006	2006	NUM
ftr-353	2652	20	-	-	SYM
ftr-353	2652	21	166	166	NUM
ftr-353	2652	22	.	.	PUNCT
ftr-353	2653	1	the	the	DET
ftr-353	2653	2	case	case	NOUN
ftr-353	2653	3	concerned	concern	VERB
ftr-353	2653	4	the	the	DET
ftr-353	2653	5	outstanding	outstanding	ADJ
ftr-353	2653	6	tax	tax	NOUN
ftr-353	2653	7	liabilities	liability	NOUN
ftr-353	2653	8	of	of	ADP
ftr-353	2653	9	16	16	NUM
ftr-353	2653	10	partners	partner	NOUN
ftr-353	2653	11	who	who	PRON
ftr-353	2653	12	invested	invest	VERB
ftr-353	2653	13	in	in	ADP
ftr-353	2653	14	cattle	cattle	NOUN
ftr-353	2653	15	partnerships	partnership	NOUN
ftr-353	2653	16	that	that	PRON
ftr-353	2653	17	were	be	AUX
ftr-353	2653	18	sold	sell	VERB
ftr-353	2653	19	to	to	ADP
ftr-353	2653	20	investors	investor	NOUN
ftr-353	2653	21	as	as	ADP
ftr-353	2653	22	“	"	PUNCT
ftr-353	2653	23	the	the	DET
ftr-353	2653	24	1,000	1,000	NUM
ftr-353	2653	25	lb	lb	PRON
ftr-353	2653	26	tax	tax	NOUN
ftr-353	2653	27	shelter	shelter	NOUN
ftr-353	2653	28	.	.	PUNCT
ftr-353	2653	29	”	"	PUNCT
ftr-353	2654	1	these	these	DET
ftr-353	2654	2	partnerships	partnership	NOUN
ftr-353	2654	3	were	be	AUX
ftr-353	2654	4	part	part	NOUN
ftr-353	2654	5	of	of	ADP
ftr-353	2654	6	a	a	DET
ftr-353	2654	7	large	large	ADJ
ftr-353	2654	8	series	series	NOUN
ftr-353	2654	9	of	of	ADP
ftr-353	2654	10	cattleand	cattleand	PROPN
ftr-353	2654	11	sheep	sheep	NOUN
ftr-353	2654	12	-	-	PUNCT
ftr-353	2654	13	breeding	breed	VERB
ftr-353	2654	14	partnerships	partnership	NOUN
ftr-353	2654	15	organized	organize	VERB
ftr-353	2654	16	,	,	PUNCT
ftr-353	2654	17	promoted	promote	VERB
ftr-353	2654	18	and	and	CCONJ
ftr-353	2654	19	operated	operate	VERB
ftr-353	2654	20	by	by	ADP
ftr-353	2654	21	walter	walter	PROPN
ftr-353	2654	22	j.	j.	PROPN
ftr-353	2654	23	hoyt	hoyt	PROPN
ftr-353	2654	24	iii	iii	PROPN
ftr-353	2654	25	from	from	ADP
ftr-353	2654	26	the	the	DET
ftr-353	2654	27	1970s	1970	NOUN
ftr-353	2654	28	through	through	ADP
ftr-353	2654	29	the	the	DET
ftr-353	2654	30	1990s	1990s	NUM
ftr-353	2654	31	,	,	PUNCT
ftr-353	2654	32	and	and	CCONJ
ftr-353	2654	33	which	which	PRON
ftr-353	2654	34	have	have	AUX
ftr-353	2654	35	been	be	AUX
ftr-353	2654	36	the	the	DET
ftr-353	2654	37	subject	subject	NOUN
ftr-353	2654	38	of	of	ADP
ftr-353	2654	39	extensive	extensive	ADJ
ftr-353	2654	40	litigation	litigation	NOUN
ftr-353	2654	41	over	over	ADP
ftr-353	2654	42	the	the	DET
ftr-353	2654	43	years	year	NOUN
ftr-353	2654	44	.	.	PUNCT
ftr-353	2655	1	the	the	DET
ftr-353	2655	2	irs	irs	PROPN
ftr-353	2655	3	had	have	AUX
ftr-353	2655	4	offered	offer	VERB
ftr-353	2655	5	a	a	DET
ftr-353	2655	6	variety	variety	NOUN
ftr-353	2655	7	of	of	ADP
ftr-353	2655	8	settlement	settlement	NOUN
ftr-353	2655	9	offers	offer	VERB
ftr-353	2655	10	to	to	ADP
ftr-353	2655	11	the	the	DET
ftr-353	2655	12	partners	partner	NOUN
ftr-353	2655	13	in	in	ADP
ftr-353	2655	14	the	the	DET
ftr-353	2655	15	partnerships	partnership	NOUN
ftr-353	2655	16	at	at	ADP
ftr-353	2655	17	issue	issue	NOUN
ftr-353	2655	18	.	.	PUNCT
ftr-353	2656	1	when	when	SCONJ
ftr-353	2656	2	the	the	DET
ftr-353	2656	3	irs	irs	PROPN
ftr-353	2656	4	sent	send	VERB
ftr-353	2656	5	notices	notice	NOUN
ftr-353	2656	6	of	of	ADP
ftr-353	2656	7	intent	intent	NOUN
ftr-353	2656	8	to	to	PART
ftr-353	2656	9	levy	levy	VERB
ftr-353	2656	10	,	,	PUNCT
ftr-353	2656	11	the	the	DET
ftr-353	2656	12	partners	partner	NOUN
ftr-353	2656	13	requested	request	VERB
ftr-353	2656	14	collection	collection	NOUN
ftr-353	2656	15	due	due	ADJ
ftr-353	2656	16	process	process	NOUN
ftr-353	2656	17	hearings	hearing	NOUN
ftr-353	2656	18	and	and	CCONJ
ftr-353	2656	19	submitted	submit	VERB
ftr-353	2656	20	offers	offer	NOUN
ftr-353	2656	21	in	in	ADP
ftr-353	2656	22	compromise	compromise	NOUN
ftr-353	2656	23	to	to	PART
ftr-353	2656	24	settle	settle	VERB
ftr-353	2656	25	their	their	PRON
ftr-353	2656	26	outstanding	outstanding	ADJ
ftr-353	2656	27	tax	tax	NOUN
ftr-353	2656	28	liabilities	liability	NOUN
ftr-353	2656	29	.	.	PUNCT
ftr-353	2657	1	the	the	DET
ftr-353	2657	2	irs	irs	PROPN
ftr-353	2657	3	rejected	reject	VERB
ftr-353	2657	4	the	the	DET
ftr-353	2657	5	partners	partner	NOUN
ftr-353	2657	6	’	'	PUNCT
ftr-353	2657	7	offers	offer	VERB
ftr-353	2657	8	in	in	ADP
ftr-353	2657	9	compromise	compromise	NOUN
ftr-353	2657	10	and	and	CCONJ
ftr-353	2657	11	,	,	PUNCT
ftr-353	2657	12	in	in	ADP
ftr-353	2657	13	collection	collection	NOUN
ftr-353	2657	14	due	due	ADJ
ftr-353	2657	15	process	process	NOUN
ftr-353	2657	16	hearings	hearing	NOUN
ftr-353	2657	17	,	,	PUNCT
ftr-353	2657	18	imposed	impose	VERB
ftr-353	2657	19	interest	interest	NOUN
ftr-353	2657	20	under	under	ADP
ftr-353	2657	21	former	former	ADJ
ftr-353	2657	22	§	§	PROPN
ftr-353	2657	23	6621(c	6621(c	NOUN
ftr-353	2657	24	)	)	PUNCT
ftr-353	2658	1	(	(	PUNCT
ftr-353	2658	2	which	which	PRON
ftr-353	2658	3	imposed	impose	VERB
ftr-353	2658	4	a	a	DET
ftr-353	2658	5	higher	high	ADJ
ftr-353	2658	6	interest	interest	NOUN
ftr-353	2658	7	rate	rate	NOUN
ftr-353	2658	8	for	for	ADP
ftr-353	2658	9	substantial	substantial	ADJ
ftr-353	2658	10	underpayments	underpayment	NOUN
ftr-353	2658	11	that	that	PRON
ftr-353	2658	12	resulted	result	VERB
ftr-353	2658	13	from	from	ADP
ftr-353	2658	14	tax	tax	NOUN
ftr-353	2658	15	-	-	PUNCT
ftr-353	2658	16	motivated	motivate	VERB
ftr-353	2658	17	transactions	transaction	NOUN
ftr-353	2658	18	)	)	PUNCT
ftr-353	2658	19	.	.	PUNCT
ftr-353	2659	1	in	in	ADP
ftr-353	2659	2	the	the	DET
ftr-353	2659	3	ensuing	ensue	VERB
ftr-353	2659	4	litigation	litigation	NOUN
ftr-353	2659	5	,	,	PUNCT
ftr-353	2659	6	the	the	DET
ftr-353	2659	7	tax	tax	NOUN
ftr-353	2659	8	court	court	NOUN
ftr-353	2659	9	held	hold	VERB
ftr-353	2659	10	that	that	SCONJ
ftr-353	2659	11	the	the	DET
ftr-353	2659	12	irs	irs	PROPN
ftr-353	2659	13	did	do	AUX
ftr-353	2659	14	not	not	PART
ftr-353	2659	15	abuse	abuse	VERB
ftr-353	2659	16	its	its	PRON
ftr-353	2659	17	discretion	discretion	NOUN
ftr-353	2659	18	in	in	ADP
ftr-353	2659	19	rejecting	reject	VERB
ftr-353	2659	20	the	the	DET
ftr-353	2659	21	offers	offer	NOUN
ftr-353	2659	22	in	in	ADP
ftr-353	2659	23	compromise	compromise	NOUN
ftr-353	2659	24	.	.	PUNCT
ftr-353	2660	1	the	the	DET
ftr-353	2660	2	court	court	NOUN
ftr-353	2660	3	also	also	ADV
ftr-353	2660	4	held	hold	VERB
ftr-353	2660	5	that	that	SCONJ
ftr-353	2660	6	it	it	PRON
ftr-353	2660	7	did	do	AUX
ftr-353	2660	8	not	not	PART
ftr-353	2660	9	itself	itself	PRON
ftr-353	2660	10	have	have	VERB
ftr-353	2660	11	jurisdiction	jurisdiction	NOUN
ftr-353	2660	12	to	to	PART
ftr-353	2660	13	determine	determine	VERB
ftr-353	2660	14	whether	whether	SCONJ
ftr-353	2660	15	the	the	DET
ftr-353	2660	16	partnerships	partnership	NOUN
ftr-353	2660	17	’	'	PUNCT
ftr-353	2660	18	transactions	transaction	NOUN
ftr-353	2660	19	were	be	AUX
ftr-353	2660	20	tax	tax	NOUN
ftr-353	2660	21	-	-	PUNCT
ftr-353	2660	22	motivated	motivated	ADJ
ftr-353	2660	23	for	for	ADP
ftr-353	2660	24	purposes	purpose	NOUN
ftr-353	2660	25	of	of	ADP
ftr-353	2660	26	former	former	ADJ
ftr-353	2660	27	§	§	PROPN
ftr-353	2660	28	6621(c	6621(c	NOUN
ftr-353	2660	29	)	)	PUNCT
ftr-353	2660	30	.	.	PUNCT
ftr-353	2661	1	•	•	NUM
ftr-353	2661	2	the	the	DET
ftr-353	2661	3	tax	tax	NOUN
ftr-353	2661	4	court	court	NOUN
ftr-353	2661	5	(	(	PUNCT
ftr-353	2661	6	judge	judge	NOUN
ftr-353	2661	7	goeke	goeke	ADJ
ftr-353	2661	8	)	)	PUNCT
ftr-353	2661	9	based	base	VERB
ftr-353	2661	10	its	its	PRON
ftr-353	2661	11	jurisdiction	jurisdiction	NOUN
ftr-353	2661	12	decision	decision	NOUN
ftr-353	2661	13	on	on	ADP
ftr-353	2661	14	the	the	DET
ftr-353	2661	15	fact	fact	NOUN
ftr-353	2661	16	that	that	SCONJ
ftr-353	2661	17	the	the	DET
ftr-353	2661	18	question	question	NOUN
ftr-353	2661	19	of	of	ADP
ftr-353	2661	20	whether	whether	SCONJ
ftr-353	2661	21	the	the	DET
ftr-353	2661	22	transactions	transaction	NOUN
ftr-353	2661	23	were	be	AUX
ftr-353	2661	24	tax	tax	NOUN
ftr-353	2661	25	-	-	PUNCT
ftr-353	2661	26	motivated	motivate	VERB
ftr-353	2661	27	is	be	AUX
ftr-353	2661	28	a	a	DET
ftr-353	2661	29	partnership	partnership	NOUN
ftr-353	2661	30	item	item	NOUN
ftr-353	2661	31	that	that	PRON
ftr-353	2661	32	must	must	AUX
ftr-353	2661	33	be	be	AUX
ftr-353	2661	34	determined	determine	VERB
ftr-353	2661	35	in	in	ADP
ftr-353	2661	36	partnership	partnership	NOUN
ftr-353	2661	37	-	-	PUNCT
ftr-353	2661	38	level	level	NOUN
ftr-353	2661	39	proceedings	proceeding	NOUN
ftr-353	2661	40	.	.	PUNCT
ftr-353	2662	1	here	here	ADV
ftr-353	2662	2	,	,	PUNCT
ftr-353	2662	3	the	the	DET
ftr-353	2662	4	individual	individual	ADJ
ftr-353	2662	5	partners	partner	NOUN
ftr-353	2662	6	were	be	AUX
ftr-353	2662	7	the	the	DET
ftr-353	2662	8	parties	party	NOUN
ftr-353	2662	9	to	to	ADP
ftr-353	2662	10	the	the	DET
ftr-353	2662	11	various	various	ADJ
ftr-353	2662	12	cases	case	NOUN
ftr-353	2662	13	being	be	AUX
ftr-353	2662	14	litigated	litigate	VERB
ftr-353	2662	15	,	,	PUNCT
ftr-353	2662	16	not	not	PART
ftr-353	2662	17	the	the	DET
ftr-353	2662	18	partnerships	partnership	NOUN
ftr-353	2662	19	,	,	PUNCT
ftr-353	2662	20	so	so	SCONJ
ftr-353	2662	21	the	the	DET
ftr-353	2662	22	court	court	NOUN
ftr-353	2662	23	held	hold	VERB
ftr-353	2662	24	that	that	SCONJ
ftr-353	2662	25	in	in	ADP
ftr-353	2662	26	these	these	DET
ftr-353	2662	27	proceedings	proceeding	NOUN
ftr-353	2662	28	it	it	PRON
ftr-353	2662	29	did	do	AUX
ftr-353	2662	30	not	not	PART
ftr-353	2662	31	have	have	VERB
ftr-353	2662	32	jurisdiction	jurisdiction	NOUN
ftr-353	2662	33	to	to	PART
ftr-353	2662	34	decide	decide	VERB
ftr-353	2662	35	the	the	DET
ftr-353	2662	36	partnership	partnership	NOUN
ftr-353	2662	37	-	-	PUNCT
ftr-353	2662	38	level	level	NOUN
ftr-353	2662	39	issue	issue	NOUN
ftr-353	2662	40	.	.	PUNCT
ftr-353	2663	1	the	the	DET
ftr-353	2663	2	effect	effect	NOUN
ftr-353	2663	3	of	of	ADP
ftr-353	2663	4	this	this	DET
ftr-353	2663	5	decision	decision	NOUN
ftr-353	2663	6	was	be	AUX
ftr-353	2663	7	to	to	PART
ftr-353	2663	8	leave	leave	VERB
ftr-353	2663	9	the	the	DET
ftr-353	2663	10	service	service	NOUN
ftr-353	2663	11	’s	’s	PART
ftr-353	2663	12	imposition	imposition	NOUN
ftr-353	2663	13	of	of	ADP
ftr-353	2663	14	higher	high	ADJ
ftr-353	2663	15	interest	interest	NOUN
ftr-353	2663	16	rates	rate	NOUN
ftr-353	2663	17	under	under	ADP
ftr-353	2663	18	former	former	ADJ
ftr-353	2663	19	§	§	PROPN
ftr-353	2663	20	6621(c	6621(c	NOUN
ftr-353	2663	21	)	)	PUNCT
ftr-353	2663	22	in	in	ADP
ftr-353	2663	23	place	place	NOUN
ftr-353	2663	24	.	.	PUNCT
ftr-353	2664	1	•	•	NUM
ftr-353	2664	2	the	the	DET
ftr-353	2664	3	ninth	ninth	ADJ
ftr-353	2664	4	circuit	circuit	NOUN
ftr-353	2664	5	(	(	PUNCT
ftr-353	2664	6	judge	judge	PROPN
ftr-353	2664	7	rymer	rymer	PROPN
ftr-353	2664	8	)	)	PUNCT
ftr-353	2664	9	agreed	agree	VERB
ftr-353	2664	10	with	with	ADP
ftr-353	2664	11	the	the	DET
ftr-353	2664	12	tax	tax	NOUN
ftr-353	2664	13	court	court	NOUN
ftr-353	2664	14	that	that	SCONJ
ftr-353	2664	15	the	the	DET
ftr-353	2664	16	determination	determination	NOUN
ftr-353	2664	17	of	of	ADP
ftr-353	2664	18	whether	whether	SCONJ
ftr-353	2664	19	transactions	transaction	NOUN
ftr-353	2664	20	are	be	AUX
ftr-353	2664	21	tax	tax	NOUN
ftr-353	2664	22	-	-	PUNCT
ftr-353	2664	23	motivated	motivate	VERB
ftr-353	2664	24	is	be	AUX
ftr-353	2664	25	a	a	DET
ftr-353	2664	26	partnership	partnership	NOUN
ftr-353	2664	27	item	item	NOUN
ftr-353	2664	28	to	to	PART
ftr-353	2664	29	be	be	AUX
ftr-353	2664	30	determined	determine	VERB
ftr-353	2664	31	at	at	ADP
ftr-353	2664	32	partnership	partnership	NOUN
ftr-353	2664	33	-	-	PUNCT
ftr-353	2664	34	level	level	NOUN
ftr-353	2664	35	proceedings	proceeding	NOUN
ftr-353	2664	36	.	.	PUNCT
ftr-353	2665	1	this	this	DET
ftr-353	2665	2	rule	rule	NOUN
ftr-353	2665	3	was	be	AUX
ftr-353	2665	4	formulated	formulate	VERB
ftr-353	2665	5	by	by	ADP
ftr-353	2665	6	the	the	DET
ftr-353	2665	7	ninth	ninth	ADJ
ftr-353	2665	8	circuit	circuit	NOUN
ftr-353	2665	9	in	in	ADP
ftr-353	2665	10	river	river	NOUN
ftr-353	2665	11	city	city	NOUN
ftr-353	2665	12	2010	2010	NUM
ftr-353	2665	13	]	]	PUNCT
ftr-353	2665	14	recent	recent	ADJ
ftr-353	2665	15	developments	development	NOUN
ftr-353	2665	16	in	in	ADP
ftr-353	2665	17	federal	federal	ADJ
ftr-353	2665	18	income	income	NOUN
ftr-353	2665	19	taxation	taxation	NOUN
ftr-353	2665	20	208	208	NUM
ftr-353	2665	21	ranches	ranch	NOUN
ftr-353	2665	22	#	#	SYM
ftr-353	2665	23	1	1	NUM
ftr-353	2665	24	ltd	ltd	PROPN
ftr-353	2665	25	.	.	PROPN
ftr-353	2665	26	,	,	PUNCT
ftr-353	2665	27	401	401	NUM
ftr-353	2665	28	f.3d	f.3d	NUM
ftr-353	2665	29	1136	1136	NUM
ftr-353	2665	30	(	(	PUNCT
ftr-353	2665	31	9th	9th	ADJ
ftr-353	2665	32	cir	cir	NOUN
ftr-353	2665	33	.	.	PROPN
ftr-353	2665	34	2005	2005	NUM
ftr-353	2665	35	)	)	PUNCT
ftr-353	2665	36	.	.	PUNCT
ftr-353	2666	1	however	however	ADV
ftr-353	2666	2	,	,	PUNCT
ftr-353	2666	3	the	the	DET
ftr-353	2666	4	partnership	partnership	NOUN
ftr-353	2666	5	proceedings	proceeding	NOUN
ftr-353	2666	6	in	in	ADP
ftr-353	2666	7	this	this	DET
ftr-353	2666	8	case	case	NOUN
ftr-353	2666	9	were	be	AUX
ftr-353	2666	10	completed	complete	VERB
ftr-353	2666	11	and	and	CCONJ
ftr-353	2666	12	judgment	judgment	NOUN
ftr-353	2666	13	became	become	VERB
ftr-353	2666	14	final	final	ADJ
ftr-353	2666	15	before	before	SCONJ
ftr-353	2666	16	the	the	DET
ftr-353	2666	17	river	river	NOUN
ftr-353	2666	18	city	city	NOUN
ftr-353	2666	19	ranches	ranch	NOUN
ftr-353	2666	20	decision	decision	NOUN
ftr-353	2666	21	announced	announce	VERB
ftr-353	2666	22	this	this	DET
ftr-353	2666	23	rule	rule	NOUN
ftr-353	2666	24	.	.	PUNCT
ftr-353	2667	1	•	•	NUM
ftr-353	2667	2	the	the	DET
ftr-353	2667	3	tax	tax	NOUN
ftr-353	2667	4	court	court	NOUN
ftr-353	2667	5	has	have	VERB
ftr-353	2667	6	jurisdiction	jurisdiction	NOUN
ftr-353	2667	7	in	in	ADP
ftr-353	2667	8	a	a	DET
ftr-353	2667	9	collection	collection	NOUN
ftr-353	2667	10	due	due	ADJ
ftr-353	2667	11	process	process	NOUN
ftr-353	2667	12	proceeding	proceed	VERB
ftr-353	2667	13	to	to	PART
ftr-353	2667	14	decide	decide	VERB
ftr-353	2667	15	issues	issue	NOUN
ftr-353	2667	16	relating	relate	VERB
ftr-353	2667	17	to	to	ADP
ftr-353	2667	18	liability	liability	NOUN
ftr-353	2667	19	that	that	SCONJ
ftr-353	2667	20	the	the	DET
ftr-353	2667	21	taxpayer	taxpayer	NOUN
ftr-353	2667	22	has	have	AUX
ftr-353	2667	23	not	not	PART
ftr-353	2667	24	had	have	VERB
ftr-353	2667	25	an	an	DET
ftr-353	2667	26	opportunity	opportunity	NOUN
ftr-353	2667	27	to	to	PART
ftr-353	2667	28	contest	contest	VERB
ftr-353	2667	29	(	(	PUNCT
ftr-353	2667	30	§	§	PROPN
ftr-353	2667	31	6330(c)(2)(b	6330(c)(2)(b	PROPN
ftr-353	2667	32	)	)	PUNCT
ftr-353	2667	33	)	)	PUNCT
ftr-353	2667	34	.	.	PUNCT
ftr-353	2668	1	therefore	therefore	ADV
ftr-353	2668	2	,	,	PUNCT
ftr-353	2668	3	according	accord	VERB
ftr-353	2668	4	to	to	ADP
ftr-353	2668	5	the	the	DET
ftr-353	2668	6	ninth	ninth	ADJ
ftr-353	2668	7	circuit	circuit	NOUN
ftr-353	2668	8	,	,	PUNCT
ftr-353	2668	9	in	in	ADP
ftr-353	2668	10	a	a	DET
ftr-353	2668	11	collection	collection	NOUN
ftr-353	2668	12	due	due	ADJ
ftr-353	2668	13	process	process	NOUN
ftr-353	2668	14	proceeding	proceeding	NOUN
ftr-353	2668	15	of	of	ADP
ftr-353	2668	16	a	a	DET
ftr-353	2668	17	partner	partner	NOUN
ftr-353	2668	18	in	in	ADP
ftr-353	2668	19	a	a	DET
ftr-353	2668	20	partnership	partnership	NOUN
ftr-353	2668	21	,	,	PUNCT
ftr-353	2668	22	the	the	DET
ftr-353	2668	23	tax	tax	NOUN
ftr-353	2668	24	court	court	NOUN
ftr-353	2668	25	has	have	VERB
ftr-353	2668	26	jurisdiction	jurisdiction	NOUN
ftr-353	2668	27	to	to	PART
ftr-353	2668	28	review	review	VERB
ftr-353	2668	29	the	the	DET
ftr-353	2668	30	record	record	NOUN
ftr-353	2668	31	of	of	ADP
ftr-353	2668	32	a	a	DET
ftr-353	2668	33	partnership	partnership	NOUN
ftr-353	2668	34	-	-	PUNCT
ftr-353	2668	35	level	level	NOUN
ftr-353	2668	36	proceeding	proceeding	NOUN
ftr-353	2668	37	to	to	PART
ftr-353	2668	38	make	make	VERB
ftr-353	2668	39	a	a	DET
ftr-353	2668	40	determination	determination	NOUN
ftr-353	2668	41	about	about	ADP
ftr-353	2668	42	a	a	DET
ftr-353	2668	43	partnership	partnership	NOUN
ftr-353	2668	44	level	level	NOUN
ftr-353	2668	45	issue	issue	NOUN
ftr-353	2668	46	affecting	affect	VERB
ftr-353	2668	47	the	the	DET
ftr-353	2668	48	partner	partner	NOUN
ftr-353	2668	49	’s	’s	PART
ftr-353	2668	50	liability	liability	NOUN
ftr-353	2668	51	that	that	SCONJ
ftr-353	2668	52	the	the	DET
ftr-353	2668	53	partner	partner	NOUN
ftr-353	2668	54	did	do	AUX
ftr-353	2668	55	not	not	PART
ftr-353	2668	56	have	have	AUX
ftr-353	2668	57	an	an	DET
ftr-353	2668	58	opportunity	opportunity	NOUN
ftr-353	2668	59	to	to	PART
ftr-353	2668	60	contest	contest	VERB
ftr-353	2668	61	.	.	PUNCT
ftr-353	2669	1	in	in	ADP
ftr-353	2669	2	this	this	DET
ftr-353	2669	3	case	case	NOUN
ftr-353	2669	4	,	,	PUNCT
ftr-353	2669	5	the	the	DET
ftr-353	2669	6	ninth	ninth	ADJ
ftr-353	2669	7	circuit	circuit	NOUN
ftr-353	2669	8	believed	believe	VERB
ftr-353	2669	9	that	that	SCONJ
ftr-353	2669	10	the	the	DET
ftr-353	2669	11	record	record	NOUN
ftr-353	2669	12	from	from	ADP
ftr-353	2669	13	the	the	DET
ftr-353	2669	14	partnership	partnership	NOUN
ftr-353	2669	15	proceedings	proceeding	NOUN
ftr-353	2669	16	was	be	AUX
ftr-353	2669	17	sufficient	sufficient	ADJ
ftr-353	2669	18	to	to	PART
ftr-353	2669	19	allow	allow	VERB
ftr-353	2669	20	the	the	DET
ftr-353	2669	21	tax	tax	NOUN
ftr-353	2669	22	court	court	NOUN
ftr-353	2669	23	to	to	PART
ftr-353	2669	24	determine	determine	VERB
ftr-353	2669	25	whether	whether	SCONJ
ftr-353	2669	26	the	the	DET
ftr-353	2669	27	partnership	partnership	NOUN
ftr-353	2669	28	transactions	transaction	NOUN
ftr-353	2669	29	were	be	AUX
ftr-353	2669	30	tax	tax	NOUN
ftr-353	2669	31	-	-	PUNCT
ftr-353	2669	32	motivated	motivated	ADJ
ftr-353	2669	33	.	.	PUNCT
ftr-353	2670	1	the	the	DET
ftr-353	2670	2	ninth	ninth	ADJ
ftr-353	2670	3	circuit	circuit	NOUN
ftr-353	2670	4	then	then	ADV
ftr-353	2670	5	performed	perform	VERB
ftr-353	2670	6	the	the	DET
ftr-353	2670	7	review	review	NOUN
ftr-353	2670	8	of	of	ADP
ftr-353	2670	9	the	the	DET
ftr-353	2670	10	partnership	partnership	NOUN
ftr-353	2670	11	proceedings	proceeding	NOUN
ftr-353	2670	12	itself	itself	PRON
ftr-353	2670	13	and	and	CCONJ
ftr-353	2670	14	determined	determine	VERB
ftr-353	2670	15	that	that	SCONJ
ftr-353	2670	16	the	the	DET
ftr-353	2670	17	partnership	partnership	NOUN
ftr-353	2670	18	transactions	transaction	NOUN
ftr-353	2670	19	were	be	AUX
ftr-353	2670	20	tax	tax	NOUN
ftr-353	2670	21	-	-	PUNCT
ftr-353	2670	22	motivated	motivated	ADJ
ftr-353	2670	23	.	.	PUNCT
ftr-353	2671	1	5	5	X
ftr-353	2671	2	.	.	X
ftr-353	2671	3	say	say	VERB
ftr-353	2671	4	it	it	PRON
ftr-353	2671	5	ai	ai	VERB
ftr-353	2671	6	n’t	not	PART
ftr-353	2671	7	so	so	ADV
ftr-353	2671	8	,	,	PUNCT
ftr-353	2671	9	bdo	bdo	NOUN
ftr-353	2671	10	.	.	PUNCT
ftr-353	2672	1	the	the	DET
ftr-353	2672	2	u.s	u.s	PROPN
ftr-353	2672	3	.	.	PROPN
ftr-353	2672	4	attorney	attorney	NOUN
ftr-353	2672	5	for	for	ADP
ftr-353	2672	6	the	the	DET
ftr-353	2672	7	southern	southern	ADJ
ftr-353	2672	8	district	district	NOUN
ftr-353	2672	9	of	of	ADP
ftr-353	2672	10	new	new	PROPN
ftr-353	2672	11	york	york	PROPN
ftr-353	2672	12	announced	announce	VERB
ftr-353	2672	13	on	on	ADP
ftr-353	2672	14	6/3/09	6/3/09	NUM
ftr-353	2672	15	that	that	PRON
ftr-353	2672	16	charles	charles	PROPN
ftr-353	2672	17	w.	w.	PROPN
ftr-353	2672	18	bee	bee	PROPN
ftr-353	2672	19	,	,	PUNCT
ftr-353	2672	20	jr	jr	PROPN
ftr-353	2672	21	.	.	PROPN
ftr-353	2672	22	,	,	PUNCT
ftr-353	2672	23	a	a	DET
ftr-353	2672	24	former	former	ADJ
ftr-353	2672	25	vice	vice	NOUN
ftr-353	2672	26	-	-	NOUN
ftr-353	2672	27	chairman	chairman	NOUN
ftr-353	2672	28	and	and	CCONJ
ftr-353	2672	29	board	board	NOUN
ftr-353	2672	30	member	member	NOUN
ftr-353	2672	31	at	at	ADP
ftr-353	2672	32	bdo	bdo	PROPN
ftr-353	2672	33	seidman	seidman	PROPN
ftr-353	2672	34	,	,	PUNCT
ftr-353	2672	35	pleaded	plead	VERB
ftr-353	2672	36	guilty	guilty	ADJ
ftr-353	2672	37	to	to	ADP
ftr-353	2672	38	a	a	DET
ftr-353	2672	39	three	three	NUM
ftr-353	2672	40	-	-	PUNCT
ftr-353	2672	41	count	count	NOUN
ftr-353	2672	42	felony	felony	NOUN
ftr-353	2672	43	information	information	NOUN
ftr-353	2672	44	charging	charge	VERB
ftr-353	2672	45	him	he	PRON
ftr-353	2672	46	with	with	ADP
ftr-353	2672	47	conspiracy	conspiracy	NOUN
ftr-353	2672	48	to	to	PART
ftr-353	2672	49	defraud	defraud	VERB
ftr-353	2672	50	the	the	DET
ftr-353	2672	51	united	united	PROPN
ftr-353	2672	52	states	states	PROPN
ftr-353	2672	53	in	in	ADP
ftr-353	2672	54	connection	connection	NOUN
ftr-353	2672	55	with	with	ADP
ftr-353	2672	56	tax	tax	NOUN
ftr-353	2672	57	shelter	shelter	NOUN
ftr-353	2672	58	transactions	transaction	NOUN
ftr-353	2672	59	involving	involve	VERB
ftr-353	2672	60	clients	client	NOUN
ftr-353	2672	61	of	of	ADP
ftr-353	2672	62	his	his	PRON
ftr-353	2672	63	firm	firm	NOUN
ftr-353	2672	64	and	and	CCONJ
ftr-353	2672	65	of	of	ADP
ftr-353	2672	66	the	the	DET
ftr-353	2672	67	law	law	NOUN
ftr-353	2672	68	firm	firm	NOUN
ftr-353	2672	69	jenkens	jenkens	PROPN
ftr-353	2672	70	&	&	CCONJ
ftr-353	2672	71	gilchrist	gilchrist	PROPN
ftr-353	2672	72	(	(	PUNCT
ftr-353	2672	73	j&g	j&g	PROPN
ftr-353	2672	74	)	)	PUNCT
ftr-353	2672	75	;	;	PUNCT
ftr-353	2672	76	tax	tax	NOUN
ftr-353	2672	77	evasion	evasion	NOUN
ftr-353	2672	78	in	in	ADP
ftr-353	2672	79	connection	connection	NOUN
ftr-353	2672	80	with	with	ADP
ftr-353	2672	81	a	a	DET
ftr-353	2672	82	multimillion	multimillion	ADJ
ftr-353	2672	83	-	-	PUNCT
ftr-353	2672	84	dollar	dollar	NOUN
ftr-353	2672	85	tax	tax	NOUN
ftr-353	2672	86	shelter	shelter	NOUN
ftr-353	2672	87	that	that	PRON
ftr-353	2672	88	bee	bee	NOUN
ftr-353	2672	89	helped	helped	AUX
ftr-353	2672	90	sell	sell	VERB
ftr-353	2672	91	to	to	ADP
ftr-353	2672	92	a	a	DET
ftr-353	2672	93	client	client	NOUN
ftr-353	2672	94	of	of	ADP
ftr-353	2672	95	his	his	PRON
ftr-353	2672	96	firm	firm	NOUN
ftr-353	2672	97	;	;	PUNCT
ftr-353	2672	98	and	and	CCONJ
ftr-353	2672	99	to	to	ADP
ftr-353	2672	100	giving	give	VERB
ftr-353	2672	101	material	material	NOUN
ftr-353	2672	102	false	false	ADJ
ftr-353	2672	103	deposition	deposition	NOUN
ftr-353	2672	104	testimony	testimony	NOUN
ftr-353	2672	105	regarding	regard	VERB
ftr-353	2672	106	his	his	PRON
ftr-353	2672	107	firm	firm	NOUN
ftr-353	2672	108	’s	’s	PART
ftr-353	2672	109	tax	tax	NOUN
ftr-353	2672	110	shelter	shelter	NOUN
ftr-353	2672	111	practice	practice	NOUN
ftr-353	2672	112	.	.	PUNCT
ftr-353	2673	1	6	6	X
ftr-353	2673	2	.	.	PUNCT
ftr-353	2673	3	“	"	PUNCT
ftr-353	2673	4	everyone	everyone	PRON
ftr-353	2673	5	’s	’s	ADV
ftr-353	2673	6	doing	do	VERB
ftr-353	2673	7	it	it	PRON
ftr-353	2673	8	”	"	PUNCT
ftr-353	2673	9	is	be	AUX
ftr-353	2673	10	not	not	PART
ftr-353	2673	11	a	a	DET
ftr-353	2673	12	legal	legal	ADJ
ftr-353	2673	13	principle	principle	NOUN
ftr-353	2673	14	.	.	PUNCT
ftr-353	2674	1	3k	3k	X
ftr-353	2674	2	investment	investment	NOUN
ftr-353	2674	3	partners	partner	NOUN
ftr-353	2674	4	v.	v.	ADP
ftr-353	2674	5	commissioner	commissioner	PROPN
ftr-353	2674	6	,	,	PUNCT
ftr-353	2674	7	133	133	NUM
ftr-353	2674	8	t.c	t.c	PROPN
ftr-353	2674	9	.	.	PUNCT
ftr-353	2675	1	no	no	INTJ
ftr-353	2675	2	.	.	NOUN
ftr-353	2675	3	6	6	NUM
ftr-353	2675	4	(	(	PUNCT
ftr-353	2675	5	9/3/09	9/3/09	NUM
ftr-353	2675	6	)	)	PUNCT
ftr-353	2675	7	.	.	PUNCT
ftr-353	2676	1	in	in	ADP
ftr-353	2676	2	a	a	DET
ftr-353	2676	3	partnership	partnership	NOUN
ftr-353	2676	4	proceeding	proceed	VERB
ftr-353	2676	5	to	to	PART
ftr-353	2676	6	determine	determine	VERB
ftr-353	2676	7	whether	whether	SCONJ
ftr-353	2676	8	the	the	DET
ftr-353	2676	9	partnership	partnership	NOUN
ftr-353	2676	10	reasonably	reasonably	ADV
ftr-353	2676	11	relied	rely	VERB
ftr-353	2676	12	on	on	ADP
ftr-353	2676	13	tax	tax	NOUN
ftr-353	2676	14	opinions	opinion	NOUN
ftr-353	2676	15	in	in	ADP
ftr-353	2676	16	a	a	DET
ftr-353	2676	17	son	son	NOUN
ftr-353	2676	18	-	-	PUNCT
ftr-353	2676	19	of	of	ADP
ftr-353	2676	20	-	-	PUNCT
ftr-353	2676	21	boss	boss	NOUN
ftr-353	2676	22	tax	tax	NOUN
ftr-353	2676	23	shelter	shelter	NOUN
ftr-353	2676	24	investment	investment	NOUN
ftr-353	2676	25	in	in	ADP
ftr-353	2676	26	order	order	NOUN
ftr-353	2676	27	to	to	PART
ftr-353	2676	28	avoid	avoid	VERB
ftr-353	2676	29	§	§	PROPN
ftr-353	2676	30	6662	6662	NUM
ftr-353	2676	31	accuracy	accuracy	NOUN
ftr-353	2676	32	related	relate	VERB
ftr-353	2676	33	penalties	penalty	NOUN
ftr-353	2676	34	,	,	PUNCT
ftr-353	2676	35	the	the	DET
ftr-353	2676	36	partnership	partnership	NOUN
ftr-353	2676	37	sought	seek	VERB
ftr-353	2676	38	discovery	discovery	NOUN
ftr-353	2676	39	of	of	ADP
ftr-353	2676	40	all	all	PRON
ftr-353	2676	41	of	of	ADP
ftr-353	2676	42	the	the	DET
ftr-353	2676	43	son	son	NOUN
ftr-353	2676	44	-	-	PUNCT
ftr-353	2676	45	of	of	ADP
ftr-353	2676	46	-	-	PUNCT
ftr-353	2676	47	boss	boss	NOUN
ftr-353	2676	48	tax	tax	NOUN
ftr-353	2676	49	shelter	shelter	NOUN
ftr-353	2676	50	opinions	opinion	NOUN
ftr-353	2676	51	and	and	CCONJ
ftr-353	2676	52	a	a	DET
ftr-353	2676	53	list	list	NOUN
ftr-353	2676	54	of	of	ADP
ftr-353	2676	55	firms	firm	NOUN
ftr-353	2676	56	providing	provide	VERB
ftr-353	2676	57	opinions	opinion	NOUN
ftr-353	2676	58	in	in	ADP
ftr-353	2676	59	order	order	NOUN
ftr-353	2676	60	to	to	PART
ftr-353	2676	61	bolster	bolster	VERB
ftr-353	2676	62	its	its	PRON
ftr-353	2676	63	argument	argument	NOUN
ftr-353	2676	64	that	that	SCONJ
ftr-353	2676	65	reliance	reliance	NOUN
ftr-353	2676	66	on	on	ADP
ftr-353	2676	67	opinions	opinion	NOUN
ftr-353	2676	68	of	of	ADP
ftr-353	2676	69	jenkens	jenkens	PROPN
ftr-353	2676	70	&	&	CCONJ
ftr-353	2676	71	gilchrist	gilchrist	PROPN
ftr-353	2676	72	was	be	AUX
ftr-353	2676	73	reasonable	reasonable	ADJ
ftr-353	2676	74	.	.	PUNCT
ftr-353	2677	1	in	in	ADP
ftr-353	2677	2	denying	deny	VERB
ftr-353	2677	3	the	the	DET
ftr-353	2677	4	discovery	discovery	NOUN
ftr-353	2677	5	motion	motion	NOUN
ftr-353	2677	6	,	,	PUNCT
ftr-353	2677	7	the	the	DET
ftr-353	2677	8	court	court	NOUN
ftr-353	2677	9	(	(	PUNCT
ftr-353	2677	10	judge	judge	PROPN
ftr-353	2677	11	thornton	thornton	PROPN
ftr-353	2677	12	)	)	PUNCT
ftr-353	2677	13	observed	observe	VERB
ftr-353	2677	14	that	that	SCONJ
ftr-353	2677	15	,	,	PUNCT
ftr-353	2677	16	“	"	PUNCT
ftr-353	2677	17	petitioner	petitioner	NOUN
ftr-353	2677	18	’s	’s	PART
ftr-353	2677	19	argument	argument	NOUN
ftr-353	2677	20	appears	appear	VERB
ftr-353	2677	21	to	to	PART
ftr-353	2677	22	be	be	AUX
ftr-353	2677	23	a	a	DET
ftr-353	2677	24	variant	variant	NOUN
ftr-353	2677	25	of	of	ADP
ftr-353	2677	26	the	the	DET
ftr-353	2677	27	refrain	refrain	NOUN
ftr-353	2677	28	,	,	PUNCT
ftr-353	2677	29	familiar	familiar	ADJ
ftr-353	2677	30	to	to	ADP
ftr-353	2677	31	parents	parent	NOUN
ftr-353	2677	32	of	of	ADP
ftr-353	2677	33	teenagers	teenager	NOUN
ftr-353	2677	34	,	,	PUNCT
ftr-353	2677	35	that	that	SCONJ
ftr-353	2677	36	‘	'	PUNCT
ftr-353	2677	37	everyone	everyone	PRON
ftr-353	2677	38	’s	’s	AUX
ftr-353	2677	39	doing	do	VERB
ftr-353	2677	40	it	it	PRON
ftr-353	2677	41	.	.	PUNCT
ftr-353	2677	42	’	'	PUNCT
ftr-353	2678	1	for	for	ADP
ftr-353	2678	2	the	the	DET
ftr-353	2678	3	same	same	ADJ
ftr-353	2678	4	reason	reason	NOUN
ftr-353	2678	5	that	that	SCONJ
ftr-353	2678	6	this	this	PRON
ftr-353	2678	7	does	do	AUX
ftr-353	2678	8	not	not	PART
ftr-353	2678	9	constitute	constitute	VERB
ftr-353	2678	10	reasonable	reasonable	ADJ
ftr-353	2678	11	cause	cause	NOUN
ftr-353	2678	12	for	for	ADP
ftr-353	2678	13	teenagers	teenager	NOUN
ftr-353	2678	14	,	,	PUNCT
ftr-353	2678	15	it	it	PRON
ftr-353	2678	16	would	would	AUX
ftr-353	2678	17	not	not	PART
ftr-353	2678	18	constitute	constitute	VERB
ftr-353	2678	19	reasonable	reasonable	ADJ
ftr-353	2678	20	cause	cause	NOUN
ftr-353	2678	21	for	for	ADP
ftr-353	2678	22	petitioner	petitioner	NOUN
ftr-353	2678	23	.	.	PUNCT
ftr-353	2678	24	”	"	PUNCT
ftr-353	2679	1	the	the	DET
ftr-353	2679	2	court	court	NOUN
ftr-353	2679	3	held	hold	VERB
ftr-353	2679	4	that	that	SCONJ
ftr-353	2679	5	the	the	DET
ftr-353	2679	6	partnership	partnership	NOUN
ftr-353	2679	7	must	must	AUX
ftr-353	2679	8	establish	establish	VERB
ftr-353	2679	9	reasonableness	reasonableness	NOUN
ftr-353	2679	10	based	base	VERB
ftr-353	2679	11	on	on	ADP
ftr-353	2679	12	the	the	DET
ftr-353	2679	13	facts	fact	NOUN
ftr-353	2679	14	of	of	ADP
ftr-353	2679	15	its	its	PRON
ftr-353	2679	16	own	own	ADJ
ftr-353	2679	17	case	case	NOUN
ftr-353	2679	18	.	.	PUNCT
ftr-353	2680	1	the	the	DET
ftr-353	2680	2	court	court	NOUN
ftr-353	2680	3	also	also	ADV
ftr-353	2680	4	rejected	reject	VERB
ftr-353	2680	5	the	the	DET
ftr-353	2680	6	partnership	partnership	NOUN
ftr-353	2680	7	’s	’s	PART
ftr-353	2680	8	argument	argument	NOUN
ftr-353	2680	9	that	that	SCONJ
ftr-353	2680	10	the	the	DET
ftr-353	2680	11	undisclosed	undisclosed	ADJ
ftr-353	2680	12	opinions	opinion	NOUN
ftr-353	2680	13	,	,	PUNCT
ftr-353	2680	14	which	which	PRON
ftr-353	2680	15	the	the	DET
ftr-353	2680	16	court	court	NOUN
ftr-353	2680	17	described	describe	VERB
ftr-353	2680	18	as	as	ADP
ftr-353	2680	19	involving	involve	VERB
ftr-353	2680	20	only	only	ADV
ftr-353	2680	21	a	a	DET
ftr-353	2680	22	small	small	ADJ
ftr-353	2680	23	subset	subset	NOUN
ftr-353	2680	24	of	of	ADP
ftr-353	2680	25	tax	tax	NOUN
ftr-353	2680	26	advisors	advisor	NOUN
ftr-353	2680	27	,	,	PUNCT
ftr-353	2680	28	disclosed	disclose	VERB
ftr-353	2680	29	a	a	DET
ftr-353	2680	30	general	general	ADJ
ftr-353	2680	31	consensus	consensus	NOUN
ftr-353	2680	32	of	of	ADP
ftr-353	2680	33	tax	tax	NOUN
ftr-353	2680	34	advisors	advisor	NOUN
ftr-353	2680	35	supported	support	VERB
ftr-353	2680	36	good	good	ADJ
ftr-353	2680	37	faith	faith	NOUN
ftr-353	2680	38	reliance	reliance	NOUN
ftr-353	2680	39	.	.	PUNCT
ftr-353	2681	1	the	the	DET
ftr-353	2681	2	court	court	NOUN
ftr-353	2681	3	also	also	ADV
ftr-353	2681	4	ruled	rule	VERB
ftr-353	2681	5	that	that	SCONJ
ftr-353	2681	6	the	the	DET
ftr-353	2681	7	undisclosed	undisclosed	ADJ
ftr-353	2681	8	tax	tax	NOUN
ftr-353	2681	9	209	209	NUM
ftr-353	2681	10	florida	florida	PROPN
ftr-353	2681	11	tax	tax	NOUN
ftr-353	2681	12	review	review	NOUN
ftr-353	2681	13	[	[	X
ftr-353	2681	14	vol	vol	NOUN
ftr-353	2681	15	.	.	PUNCT
ftr-353	2682	1	10	10	NUM
ftr-353	2682	2	:	:	PUNCT
ftr-353	2682	3	si	si	ADJ
ftr-353	2682	4	opinions	opinion	NOUN
ftr-353	2682	5	in	in	ADP
ftr-353	2682	6	the	the	DET
ftr-353	2682	7	possession	possession	NOUN
ftr-353	2682	8	of	of	ADP
ftr-353	2682	9	the	the	DET
ftr-353	2682	10	irs	irs	PROPN
ftr-353	2682	11	represented	represent	VERB
ftr-353	2682	12	confidential	confidential	ADJ
ftr-353	2682	13	taxpayer	taxpayer	NOUN
ftr-353	2682	14	information	information	NOUN
ftr-353	2682	15	protected	protect	VERB
ftr-353	2682	16	from	from	ADP
ftr-353	2682	17	disclosure	disclosure	NOUN
ftr-353	2682	18	under	under	ADP
ftr-353	2682	19	§	§	PROPN
ftr-353	2682	20	6103(a	6103(a	NUM
ftr-353	2682	21	)	)	PUNCT
ftr-353	2682	22	.	.	PUNCT
ftr-353	2683	1	7	7	X
ftr-353	2683	2	.	.	X
ftr-353	2683	3	the	the	DET
ftr-353	2683	4	seventh	seventh	ADJ
ftr-353	2683	5	circuit	circuit	NOUN
ftr-353	2683	6	jumps	jump	VERB
ftr-353	2683	7	ship	ship	NOUN
ftr-353	2683	8	on	on	ADP
ftr-353	2683	9	penalties	penalty	NOUN
ftr-353	2683	10	as	as	ADP
ftr-353	2683	11	partnership	partnership	NOUN
ftr-353	2683	12	items	item	NOUN
ftr-353	2683	13	.	.	PUNCT
ftr-353	2684	1	it	it	PRON
ftr-353	2684	2	affirmed	affirm	VERB
ftr-353	2684	3	a	a	DET
ftr-353	2684	4	district	district	NOUN
ftr-353	2684	5	court	court	NOUN
ftr-353	2684	6	holding	hold	VERB
ftr-353	2684	7	that	that	SCONJ
ftr-353	2684	8	no	no	DET
ftr-353	2684	9	accuracyrelated	accuracyrelate	VERB
ftr-353	2684	10	penalties	penalty	NOUN
ftr-353	2684	11	applied	apply	VERB
ftr-353	2684	12	in	in	ADP
ftr-353	2684	13	a	a	DET
ftr-353	2684	14	son	son	NOUN
ftr-353	2684	15	-	-	PUNCT
ftr-353	2684	16	of	of	ADP
ftr-353	2684	17	-	-	PUNCT
ftr-353	2684	18	boss	boss	NOUN
ftr-353	2684	19	case	case	NOUN
ftr-353	2684	20	because	because	SCONJ
ftr-353	2684	21	taxpayers	taxpayer	NOUN
ftr-353	2684	22	were	be	AUX
ftr-353	2684	23	entitled	entitle	VERB
ftr-353	2684	24	to	to	PART
ftr-353	2684	25	rely	rely	VERB
ftr-353	2684	26	on	on	ADP
ftr-353	2684	27	tax	tax	NOUN
ftr-353	2684	28	opinions	opinion	NOUN
ftr-353	2684	29	.	.	PUNCT
ftr-353	2685	1	american	american	ADJ
ftr-353	2685	2	boat	boat	PROPN
ftr-353	2685	3	company	company	PROPN
ftr-353	2685	4	,	,	PUNCT
ftr-353	2685	5	llc	llc	PROPN
ftr-353	2685	6	v.	v.	PROPN
ftr-353	2685	7	united	united	PROPN
ftr-353	2685	8	states	states	PROPN
ftr-353	2685	9	,	,	PUNCT
ftr-353	2685	10	583	583	NUM
ftr-353	2685	11	f.3d	f.3d	NUM
ftr-353	2685	12	471	471	NUM
ftr-353	2685	13	(	(	PUNCT
ftr-353	2685	14	7th	7th	ADJ
ftr-353	2685	15	cir	cir	NOUN
ftr-353	2685	16	.	.	PUNCT
ftr-353	2685	17	10/1/09	10/1/09	NUM
ftr-353	2685	18	)	)	PUNCT
ftr-353	2685	19	.	.	PUNCT
ftr-353	2686	1	david	david	PROPN
ftr-353	2686	2	jump	jump	PROPN
ftr-353	2686	3	transferred	transfer	VERB
ftr-353	2686	4	mississippi	mississippi	PROPN
ftr-353	2686	5	river	river	PROPN
ftr-353	2686	6	towboats	towboat	NOUN
ftr-353	2686	7	to	to	ADP
ftr-353	2686	8	american	american	ADJ
ftr-353	2686	9	boat	boat	NOUN
ftr-353	2686	10	l.l.c	l.l.c	PROPN
ftr-353	2686	11	.	.	PUNCT
ftr-353	2687	1	after	after	ADP
ftr-353	2687	2	an	an	DET
ftr-353	2687	3	accident	accident	NOUN
ftr-353	2687	4	in	in	ADP
ftr-353	2687	5	which	which	PRON
ftr-353	2687	6	barges	barge	NOUN
ftr-353	2687	7	broke	break	VERB
ftr-353	2687	8	loose	loose	ADV
ftr-353	2687	9	from	from	ADP
ftr-353	2687	10	a	a	DET
ftr-353	2687	11	tow	tow	NOUN
ftr-353	2687	12	boat	boat	NOUN
ftr-353	2687	13	and	and	CCONJ
ftr-353	2687	14	nearly	nearly	ADV
ftr-353	2687	15	caused	cause	VERB
ftr-353	2687	16	a	a	DET
ftr-353	2687	17	disaster	disaster	NOUN
ftr-353	2687	18	by	by	ADP
ftr-353	2687	19	floating	float	VERB
ftr-353	2687	20	into	into	ADP
ftr-353	2687	21	a	a	DET
ftr-353	2687	22	casino	casino	NOUN
ftr-353	2687	23	moored	moor	VERB
ftr-353	2687	24	in	in	ADP
ftr-353	2687	25	st	st	PROPN
ftr-353	2687	26	.	.	PROPN
ftr-353	2687	27	louis	louis	PROPN
ftr-353	2687	28	.	.	PUNCT
ftr-353	2688	1	in	in	ADP
ftr-353	2688	2	a	a	DET
ftr-353	2688	3	series	series	NOUN
ftr-353	2688	4	of	of	ADP
ftr-353	2688	5	son	son	PROPN
ftr-353	2688	6	-	-	PUNCT
ftr-353	2688	7	of	of	ADP
ftr-353	2688	8	-	-	PUNCT
ftr-353	2688	9	boss	boss	NOUN
ftr-353	2688	10	transactions	transaction	NOUN
ftr-353	2688	11	,	,	PUNCT
ftr-353	2688	12	american	american	ADJ
ftr-353	2688	13	boat	boat	NOUN
ftr-353	2688	14	used	use	VERB
ftr-353	2688	15	treasury	treasury	NOUN
ftr-353	2688	16	note	note	VERB
ftr-353	2688	17	short	short	ADJ
ftr-353	2688	18	sales	sale	NOUN
ftr-353	2688	19	to	to	PART
ftr-353	2688	20	increase	increase	VERB
ftr-353	2688	21	the	the	DET
ftr-353	2688	22	basis	basis	NOUN
ftr-353	2688	23	of	of	ADP
ftr-353	2688	24	its	its	PRON
ftr-353	2688	25	tow	tow	NOUN
ftr-353	2688	26	boats	boat	NOUN
ftr-353	2688	27	and	and	CCONJ
ftr-353	2688	28	claim	claim	VERB
ftr-353	2688	29	higher	high	ADJ
ftr-353	2688	30	depreciation	depreciation	NOUN
ftr-353	2688	31	deductions	deduction	NOUN
ftr-353	2688	32	.	.	PUNCT
ftr-353	2689	1	in	in	ADP
ftr-353	2689	2	a	a	DET
ftr-353	2689	3	district	district	NOUN
ftr-353	2689	4	court	court	NOUN
ftr-353	2689	5	proceeding	proceeding	NOUN
ftr-353	2689	6	brought	bring	VERB
ftr-353	2689	7	by	by	ADP
ftr-353	2689	8	the	the	DET
ftr-353	2689	9	partnership	partnership	NOUN
ftr-353	2689	10	the	the	DET
ftr-353	2689	11	trial	trial	NOUN
ftr-353	2689	12	court	court	NOUN
ftr-353	2689	13	held	hold	VERB
ftr-353	2689	14	that	that	SCONJ
ftr-353	2689	15	the	the	DET
ftr-353	2689	16	son	son	NOUN
ftr-353	2689	17	-	-	PUNCT
ftr-353	2689	18	ofboss	ofboss	PROPN
ftr-353	2689	19	transactions	transaction	NOUN
ftr-353	2689	20	were	be	AUX
ftr-353	2689	21	shams	sham	NOUN
ftr-353	2689	22	,	,	PUNCT
ftr-353	2689	23	but	but	CCONJ
ftr-353	2689	24	upheld	uphold	VERB
ftr-353	2689	25	the	the	DET
ftr-353	2689	26	partnership	partnership	NOUN
ftr-353	2689	27	’s	’s	PART
ftr-353	2689	28	assertion	assertion	NOUN
ftr-353	2689	29	of	of	ADP
ftr-353	2689	30	a	a	DET
ftr-353	2689	31	reasonable	reasonable	ADJ
ftr-353	2689	32	cause	cause	NOUN
ftr-353	2689	33	defense	defense	NOUN
ftr-353	2689	34	under	under	ADP
ftr-353	2689	35	§	§	PROPN
ftr-353	2689	36	6664(c	6664(c	NOUN
ftr-353	2689	37	)	)	PUNCT
ftr-353	2689	38	to	to	PART
ftr-353	2689	39	accuracy	accuracy	VERB
ftr-353	2689	40	related	related	ADJ
ftr-353	2689	41	penalties	penalty	NOUN
ftr-353	2689	42	as	as	ADP
ftr-353	2689	43	a	a	DET
ftr-353	2689	44	partnership	partnership	NOUN
ftr-353	2689	45	item	item	NOUN
ftr-353	2689	46	.	.	PUNCT
ftr-353	2690	1	the	the	DET
ftr-353	2690	2	government	government	NOUN
ftr-353	2690	3	appealed	appeal	VERB
ftr-353	2690	4	the	the	DET
ftr-353	2690	5	penalty	penalty	NOUN
ftr-353	2690	6	issue	issue	NOUN
ftr-353	2690	7	.	.	PUNCT
ftr-353	2691	1	•	•	NOUN
ftr-353	2691	2	the	the	DET
ftr-353	2691	3	court	court	NOUN
ftr-353	2691	4	stated	state	VERB
ftr-353	2691	5	that	that	SCONJ
ftr-353	2691	6	the	the	DET
ftr-353	2691	7	vast	vast	ADJ
ftr-353	2691	8	majority	majority	NOUN
ftr-353	2691	9	of	of	ADP
ftr-353	2691	10	courts	court	NOUN
ftr-353	2691	11	have	have	AUX
ftr-353	2691	12	held	hold	VERB
ftr-353	2691	13	that	that	SCONJ
ftr-353	2691	14	a	a	DET
ftr-353	2691	15	partnership	partnership	NOUN
ftr-353	2691	16	may	may	AUX
ftr-353	2691	17	assert	assert	VERB
ftr-353	2691	18	a	a	DET
ftr-353	2691	19	reasonable	reasonable	ADJ
ftr-353	2691	20	cause	cause	NOUN
ftr-353	2691	21	defense	defense	NOUN
ftr-353	2691	22	as	as	ADP
ftr-353	2691	23	a	a	DET
ftr-353	2691	24	partnership	partnership	NOUN
ftr-353	2691	25	item	item	NOUN
ftr-353	2691	26	on	on	ADP
ftr-353	2691	27	its	its	PRON
ftr-353	2691	28	own	own	ADJ
ftr-353	2691	29	behalf	behalf	NOUN
ftr-353	2691	30	based	base	VERB
ftr-353	2691	31	on	on	ADP
ftr-353	2691	32	the	the	DET
ftr-353	2691	33	conduct	conduct	NOUN
ftr-353	2691	34	of	of	ADP
ftr-353	2691	35	its	its	PRON
ftr-353	2691	36	managing	managing	NOUN
ftr-353	2691	37	or	or	CCONJ
ftr-353	2691	38	general	general	ADJ
ftr-353	2691	39	partner	partner	NOUN
ftr-353	2691	40	.	.	PUNCT
ftr-353	2692	1	the	the	DET
ftr-353	2692	2	court	court	NOUN
ftr-353	2692	3	also	also	ADV
ftr-353	2692	4	noted	note	VERB
ftr-353	2692	5	that	that	SCONJ
ftr-353	2692	6	a	a	DET
ftr-353	2692	7	partner	partner	NOUN
ftr-353	2692	8	may	may	AUX
ftr-353	2692	9	not	not	PART
ftr-353	2692	10	raise	raise	VERB
ftr-353	2692	11	the	the	DET
ftr-353	2692	12	partner	partner	NOUN
ftr-353	2692	13	’s	’s	PART
ftr-353	2692	14	own	own	ADJ
ftr-353	2692	15	reasonable	reasonable	ADJ
ftr-353	2692	16	cause	cause	NOUN
ftr-353	2692	17	defense	defense	NOUN
ftr-353	2692	18	in	in	ADP
ftr-353	2692	19	a	a	DET
ftr-353	2692	20	partnership	partnership	NOUN
ftr-353	2692	21	proceeding	proceeding	NOUN
ftr-353	2692	22	,	,	PUNCT
ftr-353	2692	23	but	but	CCONJ
ftr-353	2692	24	rejected	reject	VERB
ftr-353	2692	25	the	the	DET
ftr-353	2692	26	irs	irs	PROPN
ftr-353	2692	27	argument	argument	NOUN
ftr-353	2692	28	that	that	SCONJ
ftr-353	2692	29	a	a	DET
ftr-353	2692	30	reasonable	reasonable	ADJ
ftr-353	2692	31	cause	cause	NOUN
ftr-353	2692	32	defense	defense	NOUN
ftr-353	2692	33	is	be	AUX
ftr-353	2692	34	limited	limited	ADJ
ftr-353	2692	35	.	.	PUNCT
ftr-353	2693	1	the	the	DET
ftr-353	2693	2	court	court	NOUN
ftr-353	2693	3	concluded	conclude	VERB
ftr-353	2693	4	that	that	SCONJ
ftr-353	2693	5	a	a	DET
ftr-353	2693	6	partnership	partnership	NOUN
ftr-353	2693	7	may	may	AUX
ftr-353	2693	8	raise	raise	VERB
ftr-353	2693	9	a	a	DET
ftr-353	2693	10	reasonable	reasonable	ADJ
ftr-353	2693	11	cause	cause	NOUN
ftr-353	2693	12	defense	defense	NOUN
ftr-353	2693	13	on	on	ADP
ftr-353	2693	14	facts	fact	NOUN
ftr-353	2693	15	and	and	CCONJ
ftr-353	2693	16	circumstances	circumstance	NOUN
ftr-353	2693	17	common	common	ADJ
ftr-353	2693	18	to	to	ADP
ftr-353	2693	19	all	all	DET
ftr-353	2693	20	partners	partner	NOUN
ftr-353	2693	21	and	and	CCONJ
ftr-353	2693	22	which	which	PRON
ftr-353	2693	23	relies	rely	VERB
ftr-353	2693	24	on	on	ADP
ftr-353	2693	25	neither	neither	CCONJ
ftr-353	2693	26	an	an	DET
ftr-353	2693	27	individual	individual	ADJ
ftr-353	2693	28	partner	partner	NOUN
ftr-353	2693	29	’s	’s	PART
ftr-353	2693	30	tax	tax	NOUN
ftr-353	2693	31	return	return	NOUN
ftr-353	2693	32	nor	nor	CCONJ
ftr-353	2693	33	his	his	PRON
ftr-353	2693	34	unique	unique	ADJ
ftr-353	2693	35	conduct	conduct	NOUN
ftr-353	2693	36	.	.	PUNCT
ftr-353	2694	1	the	the	DET
ftr-353	2694	2	court	court	NOUN
ftr-353	2694	3	further	far	ADV
ftr-353	2694	4	concluded	conclude	VERB
ftr-353	2694	5	that	that	SCONJ
ftr-353	2694	6	,	,	PUNCT
ftr-353	2694	7	while	while	SCONJ
ftr-353	2694	8	it	it	PRON
ftr-353	2694	9	was	be	AUX
ftr-353	2694	10	a	a	DET
ftr-353	2694	11	close	close	ADJ
ftr-353	2694	12	case	case	NOUN
ftr-353	2694	13	,	,	PUNCT
ftr-353	2694	14	the	the	DET
ftr-353	2694	15	appellate	appellate	ADJ
ftr-353	2694	16	court	court	NOUN
ftr-353	2694	17	was	be	AUX
ftr-353	2694	18	not	not	PART
ftr-353	2694	19	able	able	ADJ
ftr-353	2694	20	to	to	PART
ftr-353	2694	21	conclude	conclude	VERB
ftr-353	2694	22	that	that	SCONJ
ftr-353	2694	23	the	the	DET
ftr-353	2694	24	district	district	NOUN
ftr-353	2694	25	court	court	NOUN
ftr-353	2694	26	committed	commit	VERB
ftr-353	2694	27	clear	clear	ADJ
ftr-353	2694	28	error	error	NOUN
ftr-353	2694	29	in	in	ADP
ftr-353	2694	30	finding	find	VERB
ftr-353	2694	31	that	that	SCONJ
ftr-353	2694	32	american	american	ADJ
ftr-353	2694	33	boat	boat	NOUN
ftr-353	2694	34	,	,	PUNCT
ftr-353	2694	35	through	through	ADP
ftr-353	2694	36	david	david	PROPN
ftr-353	2694	37	jump	jump	PROPN
ftr-353	2694	38	,	,	PUNCT
ftr-353	2694	39	reasonably	reasonably	ADV
ftr-353	2694	40	relied	rely	VERB
ftr-353	2694	41	on	on	ADP
ftr-353	2694	42	the	the	DET
ftr-353	2694	43	tax	tax	NOUN
ftr-353	2694	44	opinion	opinion	NOUN
ftr-353	2694	45	of	of	ADP
ftr-353	2694	46	erwin	erwin	PROPN
ftr-353	2694	47	mayer	mayer	PROPN
ftr-353	2694	48	and	and	CCONJ
ftr-353	2694	49	jenkens	jenkens	PROPN
ftr-353	2694	50	&	&	CCONJ
ftr-353	2694	51	gilchrist	gilchrist	PROPN
ftr-353	2694	52	in	in	ADP
ftr-353	2694	53	reporting	report	VERB
ftr-353	2694	54	the	the	DET
ftr-353	2694	55	son	son	NOUN
ftr-353	2694	56	-	-	PUNCT
ftr-353	2694	57	of	of	ADP
ftr-353	2694	58	-	-	PUNCT
ftr-353	2694	59	boss	boss	NOUN
ftr-353	2694	60	transaction	transaction	NOUN
ftr-353	2694	61	.	.	PUNCT
ftr-353	2695	1	ix	ix	INTJ
ftr-353	2695	2	.	.	PUNCT
ftr-353	2696	1	exempt	exempt	ADJ
ftr-353	2696	2	organizations	organization	NOUN
ftr-353	2696	3	and	and	CCONJ
ftr-353	2696	4	charitable	charitable	ADJ
ftr-353	2696	5	giving	give	VERB
ftr-353	2696	6	a.	a.	NOUN
ftr-353	2696	7	exempt	exempt	ADJ
ftr-353	2696	8	organizations	organization	NOUN
ftr-353	2696	9	there	there	PRON
ftr-353	2696	10	were	be	VERB
ftr-353	2696	11	no	no	DET
ftr-353	2696	12	significant	significant	ADJ
ftr-353	2696	13	developments	development	NOUN
ftr-353	2696	14	regarding	regard	VERB
ftr-353	2696	15	this	this	DET
ftr-353	2696	16	topic	topic	NOUN
ftr-353	2696	17	during	during	ADP
ftr-353	2696	18	2009	2009	NUM
ftr-353	2696	19	.	.	PUNCT
ftr-353	2697	1	b.	b.	PROPN
ftr-353	2697	2	charitable	charitable	ADJ
ftr-353	2697	3	giving	give	VERB
ftr-353	2697	4	1	1	NUM
ftr-353	2697	5	.	.	PUNCT
ftr-353	2697	6	one	one	NUM
ftr-353	2697	7	of	of	ADP
ftr-353	2697	8	timothy	timothy	PROPN
ftr-353	2697	9	mcveigh	mcveigh	PROPN
ftr-353	2697	10	’s	’s	PART
ftr-353	2697	11	lawyers	lawyer	NOUN
ftr-353	2697	12	loses	lose	VERB
ftr-353	2697	13	again	again	ADV
ftr-353	2697	14	,	,	PUNCT
ftr-353	2697	15	but	but	CCONJ
ftr-353	2697	16	the	the	DET
ftr-353	2697	17	consequences	consequence	NOUN
ftr-353	2697	18	are	be	AUX
ftr-353	2697	19	not	not	PART
ftr-353	2697	20	as	as	ADV
ftr-353	2697	21	severe	severe	ADJ
ftr-353	2697	22	this	this	DET
ftr-353	2697	23	time	time	NOUN
ftr-353	2697	24	.	.	PUNCT
ftr-353	2698	1	jones	jones	PROPN
ftr-353	2698	2	v.	v.	PROPN
ftr-353	2698	3	commissioner	commissioner	PROPN
ftr-353	2698	4	,	,	PUNCT
ftr-353	2698	5	129	129	NUM
ftr-353	2698	6	t.c	t.c	PROPN
ftr-353	2698	7	.	.	PROPN
ftr-353	2698	8	146	146	NUM
ftr-353	2698	9	(	(	PUNCT
ftr-353	2698	10	11/1/07	11/1/07	NUM
ftr-353	2698	11	)	)	PUNCT
ftr-353	2698	12	.	.	PUNCT
ftr-353	2699	1	leslie	leslie	PROPN
ftr-353	2699	2	steven	steven	PROPN
ftr-353	2699	3	jones	jones	PROPN
ftr-353	2699	4	,	,	PUNCT
ftr-353	2699	5	one	one	NUM
ftr-353	2699	6	of	of	ADP
ftr-353	2699	7	timothy	timothy	PROPN
ftr-353	2699	8	mcveigh	mcveigh	PROPN
ftr-353	2699	9	’s	’s	PART
ftr-353	2699	10	lawyers	lawyer	NOUN
ftr-353	2699	11	in	in	ADP
ftr-353	2699	12	the	the	DET
ftr-353	2699	13	criminal	criminal	ADJ
ftr-353	2699	14	proceeding	proceeding	NOUN
ftr-353	2699	15	stemming	stem	VERB
ftr-353	2699	16	from	from	ADP
ftr-353	2699	17	the	the	DET
ftr-353	2699	18	oklahoma	oklahoma	PROPN
ftr-353	2699	19	city	city	PROPN
ftr-353	2699	20	2010	2010	NUM
ftr-353	2699	21	]	]	PUNCT
ftr-353	2699	22	recent	recent	ADJ
ftr-353	2699	23	developments	development	NOUN
ftr-353	2699	24	in	in	ADP
ftr-353	2699	25	federal	federal	ADJ
ftr-353	2699	26	income	income	NOUN
ftr-353	2699	27	taxation	taxation	NOUN
ftr-353	2699	28	210	210	NUM
ftr-353	2699	29	federal	federal	ADJ
ftr-353	2699	30	building	building	NOUN
ftr-353	2699	31	bombing	bombing	NOUN
ftr-353	2699	32	,	,	PUNCT
ftr-353	2699	33	donated	donate	VERB
ftr-353	2699	34	to	to	ADP
ftr-353	2699	35	the	the	DET
ftr-353	2699	36	university	university	PROPN
ftr-353	2699	37	of	of	ADP
ftr-353	2699	38	texas	texas	PROPN
ftr-353	2699	39	copies	copy	NOUN
ftr-353	2699	40	of	of	ADP
ftr-353	2699	41	documents	document	NOUN
ftr-353	2699	42	received	receive	VERB
ftr-353	2699	43	by	by	ADP
ftr-353	2699	44	him	he	PRON
ftr-353	2699	45	from	from	ADP
ftr-353	2699	46	the	the	DET
ftr-353	2699	47	government	government	NOUN
ftr-353	2699	48	in	in	ADP
ftr-353	2699	49	the	the	DET
ftr-353	2699	50	course	course	NOUN
ftr-353	2699	51	of	of	ADP
ftr-353	2699	52	his	his	PRON
ftr-353	2699	53	representation	representation	NOUN
ftr-353	2699	54	of	of	ADP
ftr-353	2699	55	timothy	timothy	PROPN
ftr-353	2699	56	mcveigh	mcveigh	PROPN
ftr-353	2699	57	and	and	CCONJ
ftr-353	2699	58	claimed	claim	VERB
ftr-353	2699	59	a	a	DET
ftr-353	2699	60	charitable	charitable	ADJ
ftr-353	2699	61	contribution	contribution	NOUN
ftr-353	2699	62	deduction	deduction	NOUN
ftr-353	2699	63	for	for	ADP
ftr-353	2699	64	the	the	DET
ftr-353	2699	65	appraised	appraise	VERB
ftr-353	2699	66	value	value	NOUN
ftr-353	2699	67	.	.	PUNCT
ftr-353	2700	1	judge	judge	PROPN
ftr-353	2700	2	cohen	cohen	PROPN
ftr-353	2700	3	upheld	uphold	VERB
ftr-353	2700	4	the	the	DET
ftr-353	2700	5	irs	irs	PROPN
ftr-353	2700	6	’s	’s	PART
ftr-353	2700	7	disallowance	disallowance	NOUN
ftr-353	2700	8	of	of	ADP
ftr-353	2700	9	any	any	DET
ftr-353	2700	10	deduction	deduction	NOUN
ftr-353	2700	11	on	on	ADP
ftr-353	2700	12	the	the	DET
ftr-353	2700	13	ground	ground	NOUN
ftr-353	2700	14	that	that	SCONJ
ftr-353	2700	15	under	under	ADP
ftr-353	2700	16	the	the	DET
ftr-353	2700	17	relevant	relevant	ADJ
ftr-353	2700	18	state	state	NOUN
ftr-353	2700	19	law	law	NOUN
ftr-353	2700	20	(	(	PUNCT
ftr-353	2700	21	oklahoma	oklahoma	PROPN
ftr-353	2700	22	)	)	PUNCT
ftr-353	2700	23	,	,	PUNCT
ftr-353	2700	24	the	the	DET
ftr-353	2700	25	materials	material	NOUN
ftr-353	2700	26	were	be	AUX
ftr-353	2700	27	not	not	PART
ftr-353	2700	28	attorney	attorney	NOUN
ftr-353	2700	29	work	work	NOUN
ftr-353	2700	30	product	product	NOUN
ftr-353	2700	31	and	and	CCONJ
ftr-353	2700	32	not	not	PART
ftr-353	2700	33	being	be	AUX
ftr-353	2700	34	attorney	attorney	NOUN
ftr-353	2700	35	work	work	NOUN
ftr-353	2700	36	product	product	NOUN
ftr-353	2700	37	,	,	PUNCT
ftr-353	2700	38	the	the	DET
ftr-353	2700	39	client	client	NOUN
ftr-353	2700	40	,	,	PUNCT
ftr-353	2700	41	not	not	PART
ftr-353	2700	42	the	the	DET
ftr-353	2700	43	lawyer	lawyer	NOUN
ftr-353	2700	44	,	,	PUNCT
ftr-353	2700	45	was	be	AUX
ftr-353	2700	46	the	the	DET
ftr-353	2700	47	owner	owner	NOUN
ftr-353	2700	48	of	of	ADP
ftr-353	2700	49	the	the	DET
ftr-353	2700	50	materials	material	NOUN
ftr-353	2700	51	in	in	ADP
ftr-353	2700	52	the	the	DET
ftr-353	2700	53	case	case	NOUN
ftr-353	2700	54	file	file	NOUN
ftr-353	2700	55	.	.	PUNCT
ftr-353	2701	1	because	because	SCONJ
ftr-353	2701	2	the	the	DET
ftr-353	2701	3	taxpayer	taxpayer	NOUN
ftr-353	2701	4	“	"	PUNCT
ftr-353	2701	5	was	be	AUX
ftr-353	2701	6	not	not	PART
ftr-353	2701	7	the	the	DET
ftr-353	2701	8	legal	legal	ADJ
ftr-353	2701	9	owner	owner	NOUN
ftr-353	2701	10	of	of	ADP
ftr-353	2701	11	the	the	DET
ftr-353	2701	12	materials	material	NOUN
ftr-353	2701	13	,	,	PUNCT
ftr-353	2701	14	he	he	PRON
ftr-353	2701	15	was	be	AUX
ftr-353	2701	16	not	not	PART
ftr-353	2701	17	legally	legally	ADV
ftr-353	2701	18	capable	capable	ADJ
ftr-353	2701	19	of	of	ADP
ftr-353	2701	20	divesting	divest	VERB
ftr-353	2701	21	himself	himself	PRON
ftr-353	2701	22	of	of	ADP
ftr-353	2701	23	the	the	DET
ftr-353	2701	24	burdens	burden	NOUN
ftr-353	2701	25	and	and	CCONJ
ftr-353	2701	26	benefits	benefit	NOUN
ftr-353	2701	27	of	of	ADP
ftr-353	2701	28	ownership	ownership	NOUN
ftr-353	2701	29	or	or	CCONJ
ftr-353	2701	30	effecting	effect	VERB
ftr-353	2701	31	a	a	DET
ftr-353	2701	32	valid	valid	ADJ
ftr-353	2701	33	gift	gift	NOUN
ftr-353	2701	34	of	of	ADP
ftr-353	2701	35	the	the	DET
ftr-353	2701	36	materials	material	NOUN
ftr-353	2701	37	.	.	PUNCT
ftr-353	2701	38	”	"	PUNCT
ftr-353	2702	1	alternatively	alternatively	ADV
ftr-353	2702	2	,	,	PUNCT
ftr-353	2702	3	even	even	ADV
ftr-353	2702	4	if	if	SCONJ
ftr-353	2702	5	the	the	DET
ftr-353	2702	6	material	material	NOUN
ftr-353	2702	7	in	in	ADP
ftr-353	2702	8	the	the	DET
ftr-353	2702	9	file	file	NOUN
ftr-353	2702	10	was	be	AUX
ftr-353	2702	11	attorney	attorney	NOUN
ftr-353	2702	12	work	work	NOUN
ftr-353	2702	13	product	product	NOUN
ftr-353	2702	14	,	,	PUNCT
ftr-353	2702	15	it	it	PRON
ftr-353	2702	16	constituted	constitute	VERB
ftr-353	2702	17	“	"	PUNCT
ftr-353	2702	18	letters	letter	NOUN
ftr-353	2702	19	,	,	PUNCT
ftr-353	2702	20	memoranda	memorandum	NOUN
ftr-353	2702	21	,	,	PUNCT
ftr-353	2702	22	and	and	CCONJ
ftr-353	2702	23	similar	similar	ADJ
ftr-353	2702	24	property	property	NOUN
ftr-353	2702	25	”	"	PUNCT
ftr-353	2702	26	prepared	prepare	VERB
ftr-353	2702	27	by	by	ADP
ftr-353	2702	28	the	the	DET
ftr-353	2702	29	taxpayer	taxpayer	NOUN
ftr-353	2702	30	’s	’s	PART
ftr-353	2702	31	personal	personal	ADJ
ftr-353	2702	32	efforts	effort	NOUN
ftr-353	2702	33	,	,	PUNCT
ftr-353	2702	34	which	which	PRON
ftr-353	2702	35	by	by	ADP
ftr-353	2702	36	virtue	virtue	NOUN
ftr-353	2702	37	of	of	ADP
ftr-353	2702	38	§	§	PROPN
ftr-353	2702	39	1221(a)(3)(a	1221(a)(3)(a	NUM
ftr-353	2702	40	)	)	PUNCT
ftr-353	2702	41	was	be	AUX
ftr-353	2702	42	an	an	DET
ftr-353	2702	43	ordinary	ordinary	ADJ
ftr-353	2702	44	income	income	NOUN
ftr-353	2702	45	asset	asset	NOUN
ftr-353	2702	46	,	,	PUNCT
ftr-353	2702	47	and	and	CCONJ
ftr-353	2702	48	thus	thus	ADV
ftr-353	2702	49	under	under	ADP
ftr-353	2702	50	§	§	PROPN
ftr-353	2702	51	170(e)(1)(a	170(e)(1)(a	NUM
ftr-353	2702	52	)	)	PUNCT
ftr-353	2702	53	the	the	DET
ftr-353	2702	54	deduction	deduction	NOUN
ftr-353	2702	55	was	be	AUX
ftr-353	2702	56	limited	limit	VERB
ftr-353	2702	57	to	to	ADP
ftr-353	2702	58	basis	basis	NOUN
ftr-353	2702	59	,	,	PUNCT
ftr-353	2702	60	which	which	PRON
ftr-353	2702	61	was	be	AUX
ftr-353	2702	62	zero	zero	NUM
ftr-353	2702	63	.	.	PUNCT
ftr-353	2703	1	(	(	PUNCT
ftr-353	2703	2	a	a	X
ftr-353	2703	3	)	)	PUNCT
ftr-353	2703	4	affirmed	affirmed	NOUN
ftr-353	2703	5	,	,	PUNCT
ftr-353	2703	6	but	but	CCONJ
ftr-353	2703	7	on	on	ADP
ftr-353	2703	8	subtly	subtly	ADV
ftr-353	2703	9	different	different	ADJ
ftr-353	2703	10	reasoning	reasoning	NOUN
ftr-353	2703	11	.	.	PUNCT
ftr-353	2704	1	jones	jones	PROPN
ftr-353	2704	2	v.	v.	PROPN
ftr-353	2704	3	commissioner	commissioner	PROPN
ftr-353	2704	4	,	,	PUNCT
ftr-353	2704	5	560	560	NUM
ftr-353	2704	6	f.3d	f.3d	NUM
ftr-353	2704	7	1196	1196	NUM
ftr-353	2704	8	(	(	PUNCT
ftr-353	2704	9	10th	10th	ADJ
ftr-353	2704	10	cir	cir	NOUN
ftr-353	2704	11	.	.	PUNCT
ftr-353	2705	1	3/27/09	3/27/09	NUM
ftr-353	2705	2	)	)	PUNCT
ftr-353	2705	3	.	.	PUNCT
ftr-353	2706	1	the	the	DET
ftr-353	2706	2	tenth	tenth	ADJ
ftr-353	2706	3	circuit	circuit	NOUN
ftr-353	2706	4	affirmed	affirm	VERB
ftr-353	2706	5	the	the	DET
ftr-353	2706	6	tax	tax	NOUN
ftr-353	2706	7	court	court	NOUN
ftr-353	2706	8	’s	’s	PART
ftr-353	2706	9	decision	decision	NOUN
ftr-353	2706	10	on	on	ADP
ftr-353	2706	11	the	the	DET
ftr-353	2706	12	ground	ground	NOUN
ftr-353	2706	13	that	that	SCONJ
ftr-353	2706	14	the	the	DET
ftr-353	2706	15	discovery	discovery	NOUN
ftr-353	2706	16	material	material	NOUN
ftr-353	2706	17	was	be	AUX
ftr-353	2706	18	not	not	PART
ftr-353	2706	19	a	a	DET
ftr-353	2706	20	capital	capital	NOUN
ftr-353	2706	21	asset	asset	NOUN
ftr-353	2706	22	,	,	PUNCT
ftr-353	2706	23	but	but	CCONJ
ftr-353	2706	24	did	do	AUX
ftr-353	2706	25	not	not	PART
ftr-353	2706	26	address	address	VERB
ftr-353	2706	27	whether	whether	SCONJ
ftr-353	2706	28	the	the	DET
ftr-353	2706	29	taxpayer	taxpayer	NOUN
ftr-353	2706	30	owned	own	VERB
ftr-353	2706	31	the	the	DET
ftr-353	2706	32	discovery	discovery	NOUN
ftr-353	2706	33	material	material	NOUN
ftr-353	2706	34	under	under	ADP
ftr-353	2706	35	oklahoma	oklahoma	PROPN
ftr-353	2706	36	law	law	NOUN
ftr-353	2706	37	.	.	PUNCT
ftr-353	2707	1	however	however	ADV
ftr-353	2707	2	,	,	PUNCT
ftr-353	2707	3	the	the	DET
ftr-353	2707	4	rationale	rationale	NOUN
ftr-353	2707	5	of	of	ADP
ftr-353	2707	6	the	the	DET
ftr-353	2707	7	court	court	NOUN
ftr-353	2707	8	of	of	ADP
ftr-353	2707	9	appeals	appeal	NOUN
ftr-353	2707	10	for	for	ADP
ftr-353	2707	11	determining	determine	VERB
ftr-353	2707	12	that	that	SCONJ
ftr-353	2707	13	the	the	DET
ftr-353	2707	14	discovery	discovery	NOUN
ftr-353	2707	15	material	material	NOUN
ftr-353	2707	16	was	be	AUX
ftr-353	2707	17	not	not	PART
ftr-353	2707	18	a	a	DET
ftr-353	2707	19	capital	capital	NOUN
ftr-353	2707	20	asset	asset	NOUN
ftr-353	2707	21	differed	differ	VERB
ftr-353	2707	22	from	from	ADP
ftr-353	2707	23	that	that	PRON
ftr-353	2707	24	of	of	ADP
ftr-353	2707	25	the	the	DET
ftr-353	2707	26	tax	tax	NOUN
ftr-353	2707	27	court	court	NOUN
ftr-353	2707	28	.	.	PUNCT
ftr-353	2708	1	the	the	DET
ftr-353	2708	2	tax	tax	NOUN
ftr-353	2708	3	court	court	NOUN
ftr-353	2708	4	held	hold	VERB
ftr-353	2708	5	that	that	SCONJ
ftr-353	2708	6	the	the	DET
ftr-353	2708	7	discovery	discovery	NOUN
ftr-353	2708	8	material	material	NOUN
ftr-353	2708	9	constituted	constitute	VERB
ftr-353	2708	10	“	"	PUNCT
ftr-353	2708	11	letters	letter	NOUN
ftr-353	2708	12	,	,	PUNCT
ftr-353	2708	13	memoranda	memorandum	NOUN
ftr-353	2708	14	,	,	PUNCT
ftr-353	2708	15	or	or	CCONJ
ftr-353	2708	16	similar	similar	ADJ
ftr-353	2708	17	property	property	NOUN
ftr-353	2708	18	created	create	VERB
ftr-353	2708	19	by	by	ADP
ftr-353	2708	20	the	the	DET
ftr-353	2708	21	taxpayer	taxpayer	NOUN
ftr-353	2708	22	’s	’s	PART
ftr-353	2708	23	own	own	ADJ
ftr-353	2708	24	efforts	effort	NOUN
ftr-353	2708	25	”	"	PUNCT
ftr-353	2708	26	excluded	exclude	VERB
ftr-353	2708	27	from	from	ADP
ftr-353	2708	28	the	the	DET
ftr-353	2708	29	definition	definition	NOUN
ftr-353	2708	30	of	of	ADP
ftr-353	2708	31	capital	capital	NOUN
ftr-353	2708	32	asset	asset	NOUN
ftr-353	2708	33	pursuant	pursuant	ADJ
ftr-353	2708	34	under	under	ADP
ftr-353	2708	35	§	§	PROPN
ftr-353	2708	36	1221(a)(3)(a	1221(a)(3)(a	NUM
ftr-353	2708	37	)	)	PUNCT
ftr-353	2708	38	.	.	PUNCT
ftr-353	2709	1	according	accord	VERB
ftr-353	2709	2	to	to	ADP
ftr-353	2709	3	the	the	DET
ftr-353	2709	4	court	court	NOUN
ftr-353	2709	5	of	of	ADP
ftr-353	2709	6	appeals	appeal	NOUN
ftr-353	2709	7	,	,	PUNCT
ftr-353	2709	8	however	however	ADV
ftr-353	2709	9	,	,	PUNCT
ftr-353	2709	10	the	the	DET
ftr-353	2709	11	record	record	NOUN
ftr-353	2709	12	clearly	clearly	ADV
ftr-353	2709	13	demonstrated	demonstrate	VERB
ftr-353	2709	14	that	that	SCONJ
ftr-353	2709	15	the	the	DET
ftr-353	2709	16	discovery	discovery	NOUN
ftr-353	2709	17	material	material	NOUN
ftr-353	2709	18	for	for	ADP
ftr-353	2709	19	which	which	PRON
ftr-353	2709	20	jones	jones	PROPN
ftr-353	2709	21	claimed	claim	VERB
ftr-353	2709	22	a	a	DET
ftr-353	2709	23	charitable	charitable	ADJ
ftr-353	2709	24	contribution	contribution	NOUN
ftr-353	2709	25	deduction	deduction	NOUN
ftr-353	2709	26	was	be	AUX
ftr-353	2709	27	not	not	PART
ftr-353	2709	28	created	create	VERB
ftr-353	2709	29	by	by	ADP
ftr-353	2709	30	his	his	PRON
ftr-353	2709	31	own	own	ADJ
ftr-353	2709	32	personal	personal	ADJ
ftr-353	2709	33	efforts	effort	NOUN
ftr-353	2709	34	,	,	PUNCT
ftr-353	2709	35	and	and	CCONJ
ftr-353	2709	36	thus	thus	ADV
ftr-353	2709	37	§	§	PROPN
ftr-353	2709	38	1221(a)(3)(a	1221(a)(3)(a	NUM
ftr-353	2709	39	)	)	PUNCT
ftr-353	2709	40	did	do	AUX
ftr-353	2709	41	not	not	PART
ftr-353	2709	42	apply	apply	VERB
ftr-353	2709	43	to	to	ADP
ftr-353	2709	44	it	it	PRON
ftr-353	2709	45	.	.	PUNCT
ftr-353	2710	1	rather	rather	ADV
ftr-353	2710	2	,	,	PUNCT
ftr-353	2710	3	the	the	DET
ftr-353	2710	4	court	court	NOUN
ftr-353	2710	5	of	of	ADP
ftr-353	2710	6	appeals	appeal	NOUN
ftr-353	2710	7	held	hold	VERB
ftr-353	2710	8	that	that	SCONJ
ftr-353	2710	9	the	the	DET
ftr-353	2710	10	discovery	discovery	NOUN
ftr-353	2710	11	material	material	NOUN
ftr-353	2710	12	,	,	PUNCT
ftr-353	2710	13	which	which	PRON
ftr-353	2710	14	was	be	AUX
ftr-353	2710	15	first	first	ADV
ftr-353	2710	16	compiled	compile	VERB
ftr-353	2710	17	by	by	ADP
ftr-353	2710	18	the	the	DET
ftr-353	2710	19	government	government	NOUN
ftr-353	2710	20	to	to	PART
ftr-353	2710	21	assist	assist	VERB
ftr-353	2710	22	in	in	ADP
ftr-353	2710	23	its	its	PRON
ftr-353	2710	24	investigation	investigation	NOUN
ftr-353	2710	25	and	and	CCONJ
ftr-353	2710	26	copies	copy	NOUN
ftr-353	2710	27	of	of	ADP
ftr-353	2710	28	which	which	PRON
ftr-353	2710	29	were	be	AUX
ftr-353	2710	30	made	make	VERB
ftr-353	2710	31	,	,	PUNCT
ftr-353	2710	32	organized	organized	ADJ
ftr-353	2710	33	,	,	PUNCT
ftr-353	2710	34	and	and	CCONJ
ftr-353	2710	35	categorized	categorize	VERB
ftr-353	2710	36	by	by	ADP
ftr-353	2710	37	the	the	DET
ftr-353	2710	38	government	government	NOUN
ftr-353	2710	39	and	and	CCONJ
ftr-353	2710	40	delivered	deliver	VERB
ftr-353	2710	41	to	to	ADP
ftr-353	2710	42	the	the	DET
ftr-353	2710	43	taxpayer	taxpayer	NOUN
ftr-353	2710	44	for	for	ADP
ftr-353	2710	45	the	the	DET
ftr-353	2710	46	benefit	benefit	NOUN
ftr-353	2710	47	of	of	ADP
ftr-353	2710	48	jones	jones	PROPN
ftr-353	2710	49	and	and	CCONJ
ftr-353	2710	50	his	his	PRON
ftr-353	2710	51	client	client	NOUN
ftr-353	2710	52	,	,	PUNCT
ftr-353	2710	53	was	be	AUX
ftr-353	2710	54	not	not	PART
ftr-353	2710	55	a	a	DET
ftr-353	2710	56	capital	capital	NOUN
ftr-353	2710	57	asset	asset	NOUN
ftr-353	2710	58	because	because	SCONJ
ftr-353	2710	59	it	it	PRON
ftr-353	2710	60	constituted	constitute	VERB
ftr-353	2710	61	letters	letter	NOUN
ftr-353	2710	62	,	,	PUNCT
ftr-353	2710	63	memoranda	memorandum	NOUN
ftr-353	2710	64	,	,	PUNCT
ftr-353	2710	65	or	or	CCONJ
ftr-353	2710	66	similar	similar	ADJ
ftr-353	2710	67	property	property	NOUN
ftr-353	2710	68	“	"	PUNCT
ftr-353	2710	69	prepared	prepared	ADJ
ftr-353	2710	70	or	or	CCONJ
ftr-353	2710	71	produced	produce	VERB
ftr-353	2710	72	”	"	PUNCT
ftr-353	2710	73	for	for	ADP
ftr-353	2710	74	the	the	DET
ftr-353	2710	75	taxpayer	taxpayer	NOUN
ftr-353	2710	76	within	within	ADP
ftr-353	2710	77	the	the	DET
ftr-353	2710	78	meaning	meaning	NOUN
ftr-353	2710	79	of	of	ADP
ftr-353	2710	80	§	§	PROPN
ftr-353	2710	81	1221(a)(3)(b	1221(a)(3)(b	NUM
ftr-353	2710	82	)	)	PUNCT
ftr-353	2710	83	.	.	PUNCT
ftr-353	2711	1	“	"	PUNCT
ftr-353	2711	2	[	[	X
ftr-353	2711	3	t]he	t]he	ADJ
ftr-353	2711	4	discovery	discovery	NOUN
ftr-353	2711	5	material	material	NOUN
ftr-353	2711	6	was	be	AUX
ftr-353	2711	7	provided	provide	VERB
ftr-353	2711	8	to	to	ADP
ftr-353	2711	9	taxpayer	taxpayer	NOUN
ftr-353	2711	10	only	only	ADV
ftr-353	2711	11	because	because	SCONJ
ftr-353	2711	12	of	of	ADP
ftr-353	2711	13	his	his	PRON
ftr-353	2711	14	position	position	NOUN
ftr-353	2711	15	as	as	ADP
ftr-353	2711	16	lead	lead	NOUN
ftr-353	2711	17	counsel	counsel	NOUN
ftr-353	2711	18	for	for	ADP
ftr-353	2711	19	mcveigh	mcveigh	NOUN
ftr-353	2711	20	,	,	PUNCT
ftr-353	2711	21	and	and	CCONJ
ftr-353	2711	22	it	it	PRON
ftr-353	2711	23	was	be	AUX
ftr-353	2711	24	the	the	DET
ftr-353	2711	25	type	type	NOUN
ftr-353	2711	26	of	of	ADP
ftr-353	2711	27	material	material	NOUN
ftr-353	2711	28	typically	typically	ADV
ftr-353	2711	29	produced	produce	VERB
ftr-353	2711	30	for	for	ADP
ftr-353	2711	31	defense	defense	NOUN
ftr-353	2711	32	counsel	counsel	NOUN
ftr-353	2711	33	in	in	ADP
ftr-353	2711	34	the	the	DET
ftr-353	2711	35	course	course	NOUN
ftr-353	2711	36	of	of	ADP
ftr-353	2711	37	a	a	DET
ftr-353	2711	38	criminal	criminal	ADJ
ftr-353	2711	39	trial	trial	NOUN
ftr-353	2711	40	.	.	PUNCT
ftr-353	2711	41	”	"	PUNCT
ftr-353	2712	1	2	2	NUM
ftr-353	2712	2	.	.	PUNCT
ftr-353	2712	3	tax	tax	NOUN
ftr-353	2712	4	benefits	benefit	NOUN
ftr-353	2712	5	flow	flow	VERB
ftr-353	2712	6	from	from	ADP
ftr-353	2712	7	promising	promise	VERB
ftr-353	2712	8	not	not	PART
ftr-353	2712	9	to	to	PART
ftr-353	2712	10	build	build	VERB
ftr-353	2712	11	an	an	DET
ftr-353	2712	12	office	office	NOUN
ftr-353	2712	13	building	building	NOUN
ftr-353	2712	14	between	between	ADP
ftr-353	2712	15	the	the	DET
ftr-353	2712	16	first	first	ADJ
ftr-353	2712	17	green	green	ADJ
ftr-353	2712	18	and	and	CCONJ
ftr-353	2712	19	second	second	ADJ
ftr-353	2712	20	tee	tee	NOUN
ftr-353	2712	21	.	.	PUNCT
ftr-353	2713	1	golf	golf	NOUN
ftr-353	2713	2	course	course	NOUN
ftr-353	2713	3	perpetual	perpetual	ADJ
ftr-353	2713	4	easements	easement	NOUN
ftr-353	2713	5	gave	give	VERB
ftr-353	2713	6	rise	rise	NOUN
ftr-353	2713	7	to	to	ADP
ftr-353	2713	8	charitable	charitable	ADJ
ftr-353	2713	9	contribution	contribution	NOUN
ftr-353	2713	10	deductions	deduction	NOUN
ftr-353	2713	11	.	.	PUNCT
ftr-353	2714	1	kiva	kiva	PROPN
ftr-353	2714	2	dunes	dunes	PROPN
ftr-353	2714	3	conservation	conservation	PROPN
ftr-353	2714	4	,	,	PUNCT
ftr-353	2714	5	llc	llc	PROPN
ftr-353	2714	6	v.	v.	PROPN
ftr-353	2714	7	commissioner	commissioner	PROPN
ftr-353	2714	8	,	,	PUNCT
ftr-353	2714	9	t.c	t.c	PROPN
ftr-353	2714	10	.	.	PROPN
ftr-353	2714	11	memo	memo	NOUN
ftr-353	2714	12	.	.	PUNCT
ftr-353	2715	1	2009	2009	NUM
ftr-353	2715	2	-	-	SYM
ftr-353	2715	3	145	145	NUM
ftr-353	2715	4	211	211	NUM
ftr-353	2715	5	florida	florida	PROPN
ftr-353	2715	6	tax	tax	NOUN
ftr-353	2715	7	review	review	NOUN
ftr-353	2715	8	[	[	X
ftr-353	2715	9	vol	vol	NOUN
ftr-353	2715	10	.	.	PUNCT
ftr-353	2716	1	10	10	NUM
ftr-353	2716	2	:	:	PUNCT
ftr-353	2716	3	si	si	X
ftr-353	2716	4	(	(	PUNCT
ftr-353	2716	5	6/22/09	6/22/09	NUM
ftr-353	2716	6	)	)	PUNCT
ftr-353	2716	7	.	.	PUNCT
ftr-353	2717	1	the	the	DET
ftr-353	2717	2	tax	tax	NOUN
ftr-353	2717	3	court	court	NOUN
ftr-353	2717	4	(	(	PUNCT
ftr-353	2717	5	judge	judge	PROPN
ftr-353	2717	6	wells	wells	PROPN
ftr-353	2717	7	)	)	PUNCT
ftr-353	2717	8	held	hold	VERB
ftr-353	2717	9	that	that	SCONJ
ftr-353	2717	10	the	the	DET
ftr-353	2717	11	owner	owner	NOUN
ftr-353	2717	12	of	of	ADP
ftr-353	2717	13	a	a	DET
ftr-353	2717	14	golf	golf	NOUN
ftr-353	2717	15	course	course	NOUN
ftr-353	2717	16	was	be	AUX
ftr-353	2717	17	entitled	entitle	VERB
ftr-353	2717	18	to	to	ADP
ftr-353	2717	19	a	a	DET
ftr-353	2717	20	charitable	charitable	ADJ
ftr-353	2717	21	contribution	contribution	NOUN
ftr-353	2717	22	deduction	deduction	NOUN
ftr-353	2717	23	for	for	ADP
ftr-353	2717	24	its	its	PRON
ftr-353	2717	25	grant	grant	NOUN
ftr-353	2717	26	to	to	ADP
ftr-353	2717	27	the	the	DET
ftr-353	2717	28	north	north	ADJ
ftr-353	2717	29	american	american	ADJ
ftr-353	2717	30	land	land	PROPN
ftr-353	2717	31	trust	trust	NOUN
ftr-353	2717	32	of	of	ADP
ftr-353	2717	33	a	a	DET
ftr-353	2717	34	perpetual	perpetual	ADJ
ftr-353	2717	35	conservation	conservation	NOUN
ftr-353	2717	36	easement	easement	NOUN
ftr-353	2717	37	covering	cover	VERB
ftr-353	2717	38	a	a	DET
ftr-353	2717	39	golf	golf	NOUN
ftr-353	2717	40	course	course	NOUN
ftr-353	2717	41	that	that	PRON
ftr-353	2717	42	it	it	PRON
ftr-353	2717	43	owned	own	VERB
ftr-353	2717	44	.	.	PUNCT
ftr-353	2718	1	he	he	PRON
ftr-353	2718	2	further	far	ADV
ftr-353	2718	3	rejected	reject	VERB
ftr-353	2718	4	the	the	DET
ftr-353	2718	5	asserted	asserted	ADJ
ftr-353	2718	6	§	§	PROPN
ftr-353	2718	7	6662	6662	NUM
ftr-353	2718	8	accuracy	accuracy	NOUN
ftr-353	2718	9	-	-	PUNCT
ftr-353	2718	10	related	relate	VERB
ftr-353	2718	11	penalty	penalty	NOUN
ftr-353	2718	12	because	because	SCONJ
ftr-353	2718	13	the	the	DET
ftr-353	2718	14	adjustment	adjustment	NOUN
ftr-353	2718	15	he	he	PRON
ftr-353	2718	16	made	make	VERB
ftr-353	2718	17	to	to	PART
ftr-353	2718	18	value	value	VERB
ftr-353	2718	19	was	be	AUX
ftr-353	2718	20	“	"	PUNCT
ftr-353	2718	21	approximately	approximately	ADV
ftr-353	2718	22	10	10	NUM
ftr-353	2718	23	percent	percent	NOUN
ftr-353	2718	24	.	.	PUNCT
ftr-353	2718	25	”	"	PUNCT
ftr-353	2719	1	3	3	NUM
ftr-353	2719	2	.	.	PUNCT
ftr-353	2720	1	the	the	DET
ftr-353	2720	2	easement	easement	NOUN
ftr-353	2720	3	has	have	VERB
ftr-353	2720	4	to	to	PART
ftr-353	2720	5	have	have	VERB
ftr-353	2720	6	some	some	DET
ftr-353	2720	7	real	real	ADJ
ftr-353	2720	8	effect	effect	NOUN
ftr-353	2720	9	to	to	PART
ftr-353	2720	10	give	give	VERB
ftr-353	2720	11	rise	rise	NOUN
ftr-353	2720	12	to	to	ADP
ftr-353	2720	13	a	a	DET
ftr-353	2720	14	charitable	charitable	ADJ
ftr-353	2720	15	contribution	contribution	NOUN
ftr-353	2720	16	deduction	deduction	NOUN
ftr-353	2720	17	.	.	PUNCT
ftr-353	2721	1	herman	herman	PROPN
ftr-353	2721	2	v.	v.	PROPN
ftr-353	2721	3	commissioner	commissioner	PROPN
ftr-353	2721	4	,	,	PUNCT
ftr-353	2721	5	t.c	t.c	PROPN
ftr-353	2721	6	.	.	PROPN
ftr-353	2721	7	memo	memo	NOUN
ftr-353	2721	8	.	.	PUNCT
ftr-353	2722	1	2009	2009	NUM
ftr-353	2722	2	-	-	SYM
ftr-353	2722	3	205	205	NUM
ftr-353	2722	4	(	(	PUNCT
ftr-353	2722	5	9/14/09	9/14/09	NUM
ftr-353	2722	6	)	)	PUNCT
ftr-353	2722	7	.	.	PUNCT
ftr-353	2723	1	judge	judge	PROPN
ftr-353	2723	2	gustafson	gustafson	PROPN
ftr-353	2723	3	held	hold	VERB
ftr-353	2723	4	that	that	SCONJ
ftr-353	2723	5	a	a	DET
ftr-353	2723	6	contribution	contribution	NOUN
ftr-353	2723	7	to	to	ADP
ftr-353	2723	8	a	a	DET
ftr-353	2723	9	charitable	charitable	ADJ
ftr-353	2723	10	organization	organization	NOUN
ftr-353	2723	11	of	of	ADP
ftr-353	2723	12	an	an	DET
ftr-353	2723	13	easement	easement	NOUN
ftr-353	2723	14	burdening	burden	VERB
ftr-353	2723	15	developable	developable	ADJ
ftr-353	2723	16	air	air	NOUN
ftr-353	2723	17	rights	right	NOUN
ftr-353	2723	18	over	over	ADP
ftr-353	2723	19	a	a	DET
ftr-353	2723	20	certified	certify	VERB
ftr-353	2723	21	historic	historic	ADJ
ftr-353	2723	22	structure	structure	NOUN
ftr-353	2723	23	owned	own	VERB
ftr-353	2723	24	by	by	ADP
ftr-353	2723	25	another	another	DET
ftr-353	2723	26	person	person	NOUN
ftr-353	2723	27	did	do	AUX
ftr-353	2723	28	not	not	PART
ftr-353	2723	29	qualify	qualify	VERB
ftr-353	2723	30	for	for	ADP
ftr-353	2723	31	a	a	DET
ftr-353	2723	32	charitable	charitable	ADJ
ftr-353	2723	33	contribution	contribution	NOUN
ftr-353	2723	34	deduction	deduction	NOUN
ftr-353	2723	35	under	under	ADP
ftr-353	2723	36	§	§	PROPN
ftr-353	2723	37	170(h	170(h	PROPN
ftr-353	2723	38	)	)	PUNCT
ftr-353	2723	39	.	.	PUNCT
ftr-353	2724	1	the	the	DET
ftr-353	2724	2	easement	easement	NOUN
ftr-353	2724	3	did	do	AUX
ftr-353	2724	4	not	not	PART
ftr-353	2724	5	preclude	preclude	VERB
ftr-353	2724	6	the	the	DET
ftr-353	2724	7	taxpayer	taxpayer	NOUN
ftr-353	2724	8	,	,	PUNCT
ftr-353	2724	9	the	the	DET
ftr-353	2724	10	structure	structure	NOUN
ftr-353	2724	11	’s	’s	PART
ftr-353	2724	12	owner	owner	NOUN
ftr-353	2724	13	,	,	PUNCT
ftr-353	2724	14	or	or	CCONJ
ftr-353	2724	15	any	any	DET
ftr-353	2724	16	subsequent	subsequent	ADJ
ftr-353	2724	17	purchaser	purchaser	NOUN
ftr-353	2724	18	of	of	ADP
ftr-353	2724	19	the	the	DET
ftr-353	2724	20	property	property	NOUN
ftr-353	2724	21	from	from	ADP
ftr-353	2724	22	altering	alter	VERB
ftr-353	2724	23	or	or	CCONJ
ftr-353	2724	24	demolishing	demolish	VERB
ftr-353	2724	25	the	the	DET
ftr-353	2724	26	structure	structure	NOUN
ftr-353	2724	27	.	.	PUNCT
ftr-353	2725	1	thus	thus	ADV
ftr-353	2725	2	,	,	PUNCT
ftr-353	2725	3	the	the	DET
ftr-353	2725	4	conservation	conservation	NOUN
ftr-353	2725	5	easement	easement	NOUN
ftr-353	2725	6	did	do	AUX
ftr-353	2725	7	not	not	PART
ftr-353	2725	8	preserve	preserve	VERB
ftr-353	2725	9	an	an	DET
ftr-353	2725	10	“	"	PUNCT
ftr-353	2725	11	historically	historically	ADV
ftr-353	2725	12	important	important	ADJ
ftr-353	2725	13	land	land	NOUN
ftr-353	2725	14	area	area	NOUN
ftr-353	2725	15	”	"	PUNCT
ftr-353	2725	16	or	or	CCONJ
ftr-353	2725	17	a	a	DET
ftr-353	2725	18	“	"	PUNCT
ftr-353	2725	19	certified	certified	ADJ
ftr-353	2725	20	historic	historic	ADJ
ftr-353	2725	21	structure	structure	NOUN
ftr-353	2725	22	”	"	PUNCT
ftr-353	2725	23	within	within	ADP
ftr-353	2725	24	the	the	DET
ftr-353	2725	25	meaning	meaning	NOUN
ftr-353	2725	26	of	of	ADP
ftr-353	2725	27	§	§	PROPN
ftr-353	2725	28	170(h)(4)(a)(iv	170(h)(4)(a)(iv	NUM
ftr-353	2725	29	)	)	PUNCT
ftr-353	2725	30	.	.	PUNCT
ftr-353	2726	1	4	4	X
ftr-353	2726	2	.	.	X
ftr-353	2726	3	a	a	DET
ftr-353	2726	4	possibly	possibly	ADV
ftr-353	2726	5	faulty	faulty	ADJ
ftr-353	2726	6	conservation	conservation	NOUN
ftr-353	2726	7	easement	easement	NOUN
ftr-353	2726	8	deduction	deduction	NOUN
ftr-353	2726	9	saved	save	VERB
ftr-353	2726	10	by	by	ADP
ftr-353	2726	11	local	local	ADJ
ftr-353	2726	12	preservation	preservation	NOUN
ftr-353	2726	13	laws	law	NOUN
ftr-353	2726	14	.	.	PUNCT
ftr-353	2727	1	simmons	simmons	PROPN
ftr-353	2727	2	v.	v.	PROPN
ftr-353	2727	3	commissioner	commissioner	PROPN
ftr-353	2727	4	,	,	PUNCT
ftr-353	2727	5	t.c	t.c	PROPN
ftr-353	2727	6	.	.	PROPN
ftr-353	2727	7	memo	memo	NOUN
ftr-353	2727	8	.	.	PUNCT
ftr-353	2728	1	2009	2009	NUM
ftr-353	2728	2	-	-	SYM
ftr-353	2728	3	208	208	NUM
ftr-353	2728	4	(	(	PUNCT
ftr-353	2728	5	9/15/09	9/15/09	NUM
ftr-353	2728	6	)	)	PUNCT
ftr-353	2728	7	.	.	PUNCT
ftr-353	2729	1	judge	judge	PROPN
ftr-353	2729	2	wherry	wherry	PROPN
ftr-353	2729	3	held	hold	VERB
ftr-353	2729	4	that	that	SCONJ
ftr-353	2729	5	facade	facade	NOUN
ftr-353	2729	6	conservation	conservation	NOUN
ftr-353	2729	7	easements	easement	NOUN
ftr-353	2729	8	validly	validly	ADV
ftr-353	2729	9	supported	support	VERB
ftr-353	2729	10	a	a	DET
ftr-353	2729	11	charitable	charitable	ADJ
ftr-353	2729	12	contribution	contribution	NOUN
ftr-353	2729	13	deduction	deduction	NOUN
ftr-353	2729	14	,	,	PUNCT
ftr-353	2729	15	even	even	ADV
ftr-353	2729	16	though	though	SCONJ
ftr-353	2729	17	they	they	PRON
ftr-353	2729	18	allowed	allow	VERB
ftr-353	2729	19	easement	easement	ADJ
ftr-353	2729	20	holder	holder	NOUN
ftr-353	2729	21	to	to	PART
ftr-353	2729	22	consent	consent	VERB
ftr-353	2729	23	to	to	ADP
ftr-353	2729	24	changes	change	NOUN
ftr-353	2729	25	to	to	ADP
ftr-353	2729	26	the	the	DET
ftr-353	2729	27	properties	property	NOUN
ftr-353	2729	28	,	,	PUNCT
ftr-353	2729	29	because	because	SCONJ
ftr-353	2729	30	any	any	DET
ftr-353	2729	31	rehabilitative	rehabilitative	ADJ
ftr-353	2729	32	work	work	NOUN
ftr-353	2729	33	or	or	CCONJ
ftr-353	2729	34	new	new	ADJ
ftr-353	2729	35	construction	construction	NOUN
ftr-353	2729	36	on	on	ADP
ftr-353	2729	37	the	the	DET
ftr-353	2729	38	facades	facade	NOUN
ftr-353	2729	39	was	be	AUX
ftr-353	2729	40	required	require	VERB
ftr-353	2729	41	to	to	PART
ftr-353	2729	42	comply	comply	VERB
ftr-353	2729	43	with	with	ADP
ftr-353	2729	44	the	the	DET
ftr-353	2729	45	requirements	requirement	NOUN
ftr-353	2729	46	of	of	ADP
ftr-353	2729	47	all	all	DET
ftr-353	2729	48	applicable	applicable	ADJ
ftr-353	2729	49	federal	federal	ADJ
ftr-353	2729	50	,	,	PUNCT
ftr-353	2729	51	state	state	NOUN
ftr-353	2729	52	,	,	PUNCT
ftr-353	2729	53	and	and	CCONJ
ftr-353	2729	54	local	local	ADJ
ftr-353	2729	55	government	government	NOUN
ftr-353	2729	56	laws	law	NOUN
ftr-353	2729	57	and	and	CCONJ
ftr-353	2729	58	regulations	regulation	NOUN
ftr-353	2729	59	.	.	PUNCT
ftr-353	2730	1	reg	reg	NOUN
ftr-353	2730	2	.	.	PUNCT
ftr-353	2731	1	§	§	PROPN
ftr-353	2731	2	1.170a-14(d)(5	1.170a-14(d)(5	NUM
ftr-353	2731	3	)	)	PUNCT
ftr-353	2731	4	allows	allow	VERB
ftr-353	2731	5	a	a	DET
ftr-353	2731	6	donation	donation	NOUN
ftr-353	2731	7	to	to	PART
ftr-353	2731	8	satisfy	satisfy	VERB
ftr-353	2731	9	the	the	DET
ftr-353	2731	10	conservation	conservation	NOUN
ftr-353	2731	11	purposes	purpose	NOUN
ftr-353	2731	12	test	test	VERB
ftr-353	2731	13	even	even	ADV
ftr-353	2731	14	if	if	SCONJ
ftr-353	2731	15	future	future	ADJ
ftr-353	2731	16	development	development	NOUN
ftr-353	2731	17	is	be	AUX
ftr-353	2731	18	allowed	allow	VERB
ftr-353	2731	19	,	,	PUNCT
ftr-353	2731	20	as	as	ADV
ftr-353	2731	21	long	long	ADV
ftr-353	2731	22	as	as	SCONJ
ftr-353	2731	23	that	that	PRON
ftr-353	2731	24	future	future	ADJ
ftr-353	2731	25	development	development	NOUN
ftr-353	2731	26	is	be	AUX
ftr-353	2731	27	subject	subject	ADJ
ftr-353	2731	28	to	to	ADP
ftr-353	2731	29	local	local	ADJ
ftr-353	2731	30	,	,	PUNCT
ftr-353	2731	31	state	state	NOUN
ftr-353	2731	32	,	,	PUNCT
ftr-353	2731	33	and	and	CCONJ
ftr-353	2731	34	federal	federal	ADJ
ftr-353	2731	35	laws	law	NOUN
ftr-353	2731	36	and	and	CCONJ
ftr-353	2731	37	regulations	regulation	NOUN
ftr-353	2731	38	.	.	PUNCT
ftr-353	2732	1	that	that	SCONJ
ftr-353	2732	2	the	the	DET
ftr-353	2732	3	properties	property	NOUN
ftr-353	2732	4	were	be	AUX
ftr-353	2732	5	already	already	ADV
ftr-353	2732	6	subject	subject	ADJ
ftr-353	2732	7	to	to	ADP
ftr-353	2732	8	local	local	ADJ
ftr-353	2732	9	preservation	preservation	NOUN
ftr-353	2732	10	laws	law	NOUN
ftr-353	2732	11	did	do	AUX
ftr-353	2732	12	not	not	PART
ftr-353	2732	13	prevent	prevent	VERB
ftr-353	2732	14	any	any	DET
ftr-353	2732	15	charitable	charitable	ADJ
ftr-353	2732	16	contribution	contribution	NOUN
ftr-353	2732	17	deductions	deduction	NOUN
ftr-353	2732	18	,	,	PUNCT
ftr-353	2732	19	because	because	SCONJ
ftr-353	2732	20	even	even	ADV
ftr-353	2732	21	though	though	SCONJ
ftr-353	2732	22	the	the	DET
ftr-353	2732	23	easements	easement	NOUN
ftr-353	2732	24	were	be	AUX
ftr-353	2732	25	duplicative	duplicative	ADJ
ftr-353	2732	26	in	in	ADP
ftr-353	2732	27	some	some	DET
ftr-353	2732	28	respects	respect	NOUN
ftr-353	2732	29	,	,	PUNCT
ftr-353	2732	30	the	the	DET
ftr-353	2732	31	easements	easement	NOUN
ftr-353	2732	32	subjected	subject	VERB
ftr-353	2732	33	taxpayer	taxpayer	NOUN
ftr-353	2732	34	to	to	ADP
ftr-353	2732	35	a	a	DET
ftr-353	2732	36	higher	high	ADJ
ftr-353	2732	37	level	level	NOUN
ftr-353	2732	38	of	of	ADP
ftr-353	2732	39	enforcement	enforcement	NOUN
ftr-353	2732	40	than	than	ADP
ftr-353	2732	41	that	that	PRON
ftr-353	2732	42	provided	provide	VERB
ftr-353	2732	43	by	by	ADP
ftr-353	2732	44	local	local	ADJ
ftr-353	2732	45	law	law	NOUN
ftr-353	2732	46	.	.	PUNCT
ftr-353	2733	1	x.	x.	NOUN
ftr-353	2733	2	tax	tax	NOUN
ftr-353	2733	3	procedure	procedure	NOUN
ftr-353	2733	4	a.	a.	NOUN
ftr-353	2733	5	interest	interest	NOUN
ftr-353	2733	6	,	,	PUNCT
ftr-353	2733	7	penalties	penalty	NOUN
ftr-353	2733	8	and	and	CCONJ
ftr-353	2733	9	prosecutions	prosecution	NOUN
ftr-353	2733	10	1	1	NUM
ftr-353	2733	11	.	.	PUNCT
ftr-353	2733	12	increased	increase	VERB
ftr-353	2733	13	penalty	penalty	NOUN
ftr-353	2733	14	for	for	ADP
ftr-353	2733	15	failure	failure	NOUN
ftr-353	2733	16	to	to	PART
ftr-353	2733	17	file	file	VERB
ftr-353	2733	18	on	on	ADP
ftr-353	2733	19	time	time	NOUN
ftr-353	2733	20	.	.	PUNCT
ftr-353	2734	1	for	for	ADP
ftr-353	2734	2	returns	return	NOUN
ftr-353	2734	3	required	require	VERB
ftr-353	2734	4	to	to	PART
ftr-353	2734	5	be	be	AUX
ftr-353	2734	6	filed	file	VERB
ftr-353	2734	7	after	after	ADP
ftr-353	2734	8	december	december	PROPN
ftr-353	2734	9	31	31	NUM
ftr-353	2734	10	,	,	PUNCT
ftr-353	2734	11	2008	2008	NUM
ftr-353	2734	12	,	,	PUNCT
ftr-353	2734	13	the	the	DET
ftr-353	2734	14	heroes	hero	NOUN
ftr-353	2734	15	earnings	earning	NOUN
ftr-353	2734	16	assistance	assistance	NOUN
ftr-353	2734	17	and	and	CCONJ
ftr-353	2734	18	relief	relief	NOUN
ftr-353	2734	19	tax	tax	NOUN
ftr-353	2734	20	act	act	NOUN
ftr-353	2734	21	of	of	ADP
ftr-353	2734	22	2008	2008	NUM
ftr-353	2734	23	increases	increase	VERB
ftr-353	2734	24	the	the	DET
ftr-353	2734	25	minimum	minimum	ADJ
ftr-353	2734	26	penalty	penalty	NOUN
ftr-353	2734	27	failure	failure	NOUN
ftr-353	2734	28	to	to	PART
ftr-353	2734	29	file	file	VERB
ftr-353	2734	30	a	a	DET
ftr-353	2734	31	return	return	NOUN
ftr-353	2734	32	on	on	ADP
ftr-353	2734	33	time	time	NOUN
ftr-353	2734	34	to	to	ADP
ftr-353	2734	35	the	the	DET
ftr-353	2734	36	lesser	less	ADJ
ftr-353	2734	37	of	of	ADP
ftr-353	2734	38	$	$	SYM
ftr-353	2734	39	135	135	NUM
ftr-353	2734	40	or	or	CCONJ
ftr-353	2734	41	100	100	NUM
ftr-353	2734	42	percent	percent	NOUN
ftr-353	2734	43	of	of	ADP
ftr-353	2734	44	the	the	DET
ftr-353	2734	45	tax	tax	NOUN
ftr-353	2734	46	required	require	VERB
ftr-353	2734	47	to	to	PART
ftr-353	2734	48	be	be	AUX
ftr-353	2734	49	shown	show	VERB
ftr-353	2734	50	on	on	ADP
ftr-353	2734	51	the	the	DET
ftr-353	2734	52	return	return	NOUN
ftr-353	2734	53	.	.	PUNCT
ftr-353	2735	1	2010	2010	NUM
ftr-353	2735	2	]	]	PUNCT
ftr-353	2735	3	recent	recent	ADJ
ftr-353	2735	4	developments	development	NOUN
ftr-353	2735	5	in	in	ADP
ftr-353	2735	6	federal	federal	ADJ
ftr-353	2735	7	income	income	NOUN
ftr-353	2735	8	taxation	taxation	NOUN
ftr-353	2735	9	212	212	NUM
ftr-353	2735	10	(	(	PUNCT
ftr-353	2735	11	a	a	X
ftr-353	2735	12	)	)	PUNCT
ftr-353	2735	13	watch	watch	VERB
ftr-353	2735	14	out	out	ADP
ftr-353	2735	15	for	for	ADP
ftr-353	2735	16	this	this	DET
ftr-353	2735	17	one	one	NOUN
ftr-353	2735	18	when	when	SCONJ
ftr-353	2735	19	not	not	PART
ftr-353	2735	20	filing	file	VERB
ftr-353	2735	21	partnership	partnership	NOUN
ftr-353	2735	22	tax	tax	NOUN
ftr-353	2735	23	returns	return	NOUN
ftr-353	2735	24	for	for	ADP
ftr-353	2735	25	years	year	NOUN
ftr-353	2735	26	beginning	begin	VERB
ftr-353	2735	27	in	in	ADP
ftr-353	2735	28	2008	2008	NUM
ftr-353	2735	29	!	!	PUNCT
ftr-353	2736	1	the	the	DET
ftr-353	2736	2	revenue	revenue	NOUN
ftr-353	2736	3	offset	offset	VERB
ftr-353	2736	4	to	to	ADP
ftr-353	2736	5	a	a	DET
ftr-353	2736	6	tax	tax	NOUN
ftr-353	2736	7	reduction	reduction	NOUN
ftr-353	2736	8	.	.	PUNCT
ftr-353	2737	1	p.l	p.l	PROPN
ftr-353	2737	2	.	.	PROPN
ftr-353	2738	1	110	110	NUM
ftr-353	2738	2	-	-	SYM
ftr-353	2738	3	141	141	NUM
ftr-353	2738	4	,	,	PUNCT
ftr-353	2738	5	“	"	PUNCT
ftr-353	2738	6	an	an	DET
ftr-353	2738	7	act	act	NOUN
ftr-353	2738	8	to	to	PART
ftr-353	2738	9	exclude	exclude	VERB
ftr-353	2738	10	from	from	ADP
ftr-353	2738	11	gross	gross	ADJ
ftr-353	2738	12	income	income	NOUN
ftr-353	2738	13	payments	payment	NOUN
ftr-353	2738	14	from	from	ADP
ftr-353	2738	15	the	the	DET
ftr-353	2738	16	hokie	hokie	PROPN
ftr-353	2738	17	spirit	spirit	PROPN
ftr-353	2738	18	memorial	memorial	PROPN
ftr-353	2738	19	fund	fund	NOUN
ftr-353	2738	20	to	to	ADP
ftr-353	2738	21	the	the	DET
ftr-353	2738	22	victims	victim	NOUN
ftr-353	2738	23	of	of	ADP
ftr-353	2738	24	the	the	DET
ftr-353	2738	25	tragic	tragic	ADJ
ftr-353	2738	26	event	event	NOUN
ftr-353	2738	27	at	at	ADP
ftr-353	2738	28	virginia	virginia	PROPN
ftr-353	2738	29	polytechnic	polytechnic	PROPN
ftr-353	2738	30	institute	institute	PROPN
ftr-353	2738	31	&	&	CCONJ
ftr-353	2738	32	state	state	PROPN
ftr-353	2738	33	university	university	PROPN
ftr-353	2738	34	”	"	PUNCT
ftr-353	2738	35	was	be	AUX
ftr-353	2738	36	signed	sign	VERB
ftr-353	2738	37	by	by	ADP
ftr-353	2738	38	president	president	PROPN
ftr-353	2738	39	bush	bush	PROPN
ftr-353	2738	40	on	on	ADP
ftr-353	2738	41	12/17/08	12/17/08	PROPN
ftr-353	2738	42	.	.	PUNCT
ftr-353	2738	43	section	section	NOUN
ftr-353	2738	44	2	2	NUM
ftr-353	2738	45	of	of	ADP
ftr-353	2738	46	that	that	DET
ftr-353	2738	47	act	act	NOUN
ftr-353	2738	48	is	be	AUX
ftr-353	2738	49	an	an	DET
ftr-353	2738	50	off	off	ADP
ftr-353	2738	51	-	-	PUNCT
ftr-353	2738	52	code	code	NOUN
ftr-353	2738	53	provision	provision	NOUN
ftr-353	2738	54	that	that	PRON
ftr-353	2738	55	adds	add	VERB
ftr-353	2738	56	$	$	SYM
ftr-353	2738	57	1	1	NUM
ftr-353	2738	58	to	to	ADP
ftr-353	2738	59	the	the	DET
ftr-353	2738	60	§	§	PROPN
ftr-353	2738	61	6698(b)(1	6698(b)(1	NOUN
ftr-353	2738	62	)	)	PUNCT
ftr-353	2738	63	“	"	PUNCT
ftr-353	2738	64	failure	failure	NOUN
ftr-353	2738	65	to	to	PART
ftr-353	2738	66	file	file	VERB
ftr-353	2738	67	a	a	DET
ftr-353	2738	68	partnership	partnership	NOUN
ftr-353	2738	69	return	return	NOUN
ftr-353	2738	70	”	"	PUNCT
ftr-353	2738	71	penalty	penalty	NOUN
ftr-353	2738	72	.	.	PUNCT
ftr-353	2739	1	the	the	DET
ftr-353	2739	2	$	$	SYM
ftr-353	2739	3	1	1	NUM
ftr-353	2739	4	addition	addition	NOUN
ftr-353	2739	5	does	do	AUX
ftr-353	2739	6	not	not	PART
ftr-353	2739	7	apply	apply	VERB
ftr-353	2739	8	to	to	ADP
ftr-353	2739	9	s	s	NOUN
ftr-353	2739	10	corporation	corporation	NOUN
ftr-353	2739	11	returns	return	NOUN
ftr-353	2739	12	.	.	PUNCT
ftr-353	2740	1	the	the	DET
ftr-353	2740	2	$	$	SYM
ftr-353	2740	3	1	1	NUM
ftr-353	2740	4	increase	increase	NOUN
ftr-353	2740	5	only	only	ADV
ftr-353	2740	6	applies	apply	VERB
ftr-353	2740	7	to	to	ADP
ftr-353	2740	8	a	a	DET
ftr-353	2740	9	taxable	taxable	ADJ
ftr-353	2740	10	year	year	NOUN
ftr-353	2740	11	beginning	begin	VERB
ftr-353	2740	12	in	in	ADP
ftr-353	2740	13	2008	2008	NUM
ftr-353	2740	14	.	.	PUNCT
ftr-353	2741	1	(	(	PUNCT
ftr-353	2741	2	b	b	X
ftr-353	2741	3	)	)	PUNCT
ftr-353	2741	4	increased	increase	VERB
ftr-353	2741	5	penalties	penalty	NOUN
ftr-353	2741	6	for	for	ADP
ftr-353	2741	7	failing	fail	VERB
ftr-353	2741	8	to	to	PART
ftr-353	2741	9	timely	timely	ADJ
ftr-353	2741	10	file	file	NOUN
ftr-353	2741	11	partnership	partnership	NOUN
ftr-353	2741	12	and	and	CCONJ
ftr-353	2741	13	s	s	NOUN
ftr-353	2741	14	corporation	corporation	NOUN
ftr-353	2741	15	returns	return	NOUN
ftr-353	2741	16	.	.	PUNCT
ftr-353	2742	1	section	section	NOUN
ftr-353	2742	2	16	16	NUM
ftr-353	2742	3	of	of	ADP
ftr-353	2742	4	the	the	DET
ftr-353	2742	5	worker	worker	NOUN
ftr-353	2742	6	,	,	PUNCT
ftr-353	2742	7	homeownership	homeownership	NOUN
ftr-353	2742	8	,	,	PUNCT
ftr-353	2742	9	and	and	CCONJ
ftr-353	2742	10	business	business	NOUN
ftr-353	2742	11	act	act	NOUN
ftr-353	2742	12	of	of	ADP
ftr-353	2742	13	2009	2009	NUM
ftr-353	2742	14	(	(	PUNCT
ftr-353	2742	15	whaba	whaba	PROPN
ftr-353	2742	16	)	)	PUNCT
ftr-353	2742	17	amends	amend	VERB
ftr-353	2742	18	§	§	PROPN
ftr-353	2742	19	§	§	PROPN
ftr-353	2742	20	6698	6698	NUM
ftr-353	2742	21	and	and	CCONJ
ftr-353	2742	22	6699	6699	NUM
ftr-353	2742	23	to	to	PART
ftr-353	2742	24	increase	increase	VERB
ftr-353	2742	25	the	the	DET
ftr-353	2742	26	penalty	penalty	NOUN
ftr-353	2742	27	for	for	ADP
ftr-353	2742	28	failing	fail	VERB
ftr-353	2742	29	to	to	PART
ftr-353	2742	30	file	file	VERB
ftr-353	2742	31	a	a	DET
ftr-353	2742	32	partnership	partnership	NOUN
ftr-353	2742	33	or	or	CCONJ
ftr-353	2742	34	s	s	NOUN
ftr-353	2742	35	corporation	corporation	NOUN
ftr-353	2742	36	tax	tax	NOUN
ftr-353	2742	37	return	return	NOUN
ftr-353	2742	38	from	from	ADP
ftr-353	2742	39	$	$	SYM
ftr-353	2742	40	89	89	NUM
ftr-353	2742	41	to	to	PART
ftr-353	2742	42	$	$	SYM
ftr-353	2742	43	195	195	NUM
ftr-353	2742	44	.	.	NOUN
ftr-353	2743	1	2	2	NUM
ftr-353	2743	2	.	.	X
ftr-353	2743	3	no	no	DET
ftr-353	2743	4	free	free	ADJ
ftr-353	2743	5	trade	trade	NOUN
ftr-353	2743	6	agreement	agreement	NOUN
ftr-353	2743	7	for	for	ADP
ftr-353	2743	8	ssns	ssns	NOUN
ftr-353	2743	9	.	.	PUNCT
ftr-353	2744	1	t.d	t.d	PROPN
ftr-353	2744	2	.	.	PROPN
ftr-353	2744	3	9437	9437	NUM
ftr-353	2744	4	,	,	PUNCT
ftr-353	2744	5	amendments	amendment	NOUN
ftr-353	2744	6	to	to	ADP
ftr-353	2744	7	the	the	DET
ftr-353	2744	8	section	section	NOUN
ftr-353	2744	9	7216	7216	NUM
ftr-353	2744	10	regulations	regulation	NOUN
ftr-353	2744	11	–	–	PUNCT
ftr-353	2744	12	disclosure	disclosure	NOUN
ftr-353	2744	13	or	or	CCONJ
ftr-353	2744	14	use	use	NOUN
ftr-353	2744	15	of	of	ADP
ftr-353	2744	16	information	information	NOUN
ftr-353	2744	17	by	by	ADP
ftr-353	2744	18	preparers	preparer	NOUN
ftr-353	2744	19	of	of	ADP
ftr-353	2744	20	returns	return	NOUN
ftr-353	2744	21	,	,	PUNCT
ftr-353	2744	22	73	73	NUM
ftr-353	2744	23	f.r	f.r	NOUN
ftr-353	2744	24	.	.	PROPN
ftr-353	2744	25	76216	76216	NUM
ftr-353	2744	26	(	(	PUNCT
ftr-353	2744	27	12/16/08	12/16/08	NUM
ftr-353	2744	28	)	)	PUNCT
ftr-353	2744	29	.	.	PUNCT
ftr-353	2745	1	this	this	DET
ftr-353	2745	2	treasury	treasury	NOUN
ftr-353	2745	3	decision	decision	NOUN
ftr-353	2745	4	amends	amend	VERB
ftr-353	2745	5	reg	reg	PROPN
ftr-353	2745	6	.	.	PUNCT
ftr-353	2746	1	§	§	PROPN
ftr-353	2746	2	301.7216	301.7216	NUM
ftr-353	2746	3	-	-	SYM
ftr-353	2746	4	3(b)(4	3(b)(4	NUM
ftr-353	2746	5	)	)	PUNCT
ftr-353	2746	6	to	to	PART
ftr-353	2746	7	permit	permit	VERB
ftr-353	2746	8	disclosure	disclosure	NOUN
ftr-353	2746	9	by	by	ADP
ftr-353	2746	10	a	a	DET
ftr-353	2746	11	tax	tax	NOUN
ftr-353	2746	12	return	return	NOUN
ftr-353	2746	13	preparer	preparer	NOUN
ftr-353	2746	14	of	of	ADP
ftr-353	2746	15	a	a	DET
ftr-353	2746	16	taxpayer	taxpayer	NOUN
ftr-353	2746	17	’s	’s	PART
ftr-353	2746	18	ssn	ssn	PROPN
ftr-353	2746	19	to	to	ADP
ftr-353	2746	20	another	another	DET
ftr-353	2746	21	tax	tax	NOUN
ftr-353	2746	22	return	return	NOUN
ftr-353	2746	23	preparer	preparer	NOUN
ftr-353	2746	24	located	locate	VERB
ftr-353	2746	25	outside	outside	ADP
ftr-353	2746	26	the	the	DET
ftr-353	2746	27	united	united	PROPN
ftr-353	2746	28	states	states	PROPN
ftr-353	2746	29	only	only	ADV
ftr-353	2746	30	with	with	ADP
ftr-353	2746	31	the	the	DET
ftr-353	2746	32	taxpayer	taxpayer	NOUN
ftr-353	2746	33	’s	’s	PART
ftr-353	2746	34	consent	consent	NOUN
ftr-353	2746	35	.	.	PUNCT
ftr-353	2747	1	the	the	DET
ftr-353	2747	2	amended	amend	VERB
ftr-353	2747	3	regulation	regulation	NOUN
ftr-353	2747	4	applies	apply	VERB
ftr-353	2747	5	to	to	ADP
ftr-353	2747	6	disclosures	disclosure	NOUN
ftr-353	2747	7	of	of	ADP
ftr-353	2747	8	tax	tax	NOUN
ftr-353	2747	9	return	return	NOUN
ftr-353	2747	10	information	information	NOUN
ftr-353	2747	11	occurring	occur	VERB
ftr-353	2747	12	on	on	ADP
ftr-353	2747	13	or	or	CCONJ
ftr-353	2747	14	after	after	ADP
ftr-353	2747	15	1/1/09	1/1/09	NUM
ftr-353	2747	16	.	.	PUNCT
ftr-353	2748	1	(	(	PUNCT
ftr-353	2748	2	a	a	X
ftr-353	2748	3	)	)	PUNCT
ftr-353	2749	1	but	but	CCONJ
ftr-353	2749	2	there	there	PRON
ftr-353	2749	3	is	be	VERB
ftr-353	2749	4	some	some	DET
ftr-353	2749	5	freedom	freedom	NOUN
ftr-353	2749	6	for	for	SCONJ
ftr-353	2749	7	preparers	preparer	NOUN
ftr-353	2749	8	to	to	PART
ftr-353	2749	9	use	use	VERB
ftr-353	2749	10	taxpayer	taxpayer	NOUN
ftr-353	2749	11	return	return	NOUN
ftr-353	2749	12	information	information	NOUN
ftr-353	2749	13	to	to	PART
ftr-353	2749	14	increase	increase	VERB
ftr-353	2749	15	their	their	PRON
ftr-353	2749	16	own	own	ADJ
ftr-353	2749	17	profitability	profitability	NOUN
ftr-353	2749	18	.	.	PUNCT
ftr-353	2750	1	t.d	t.d	PROPN
ftr-353	2750	2	.	.	PROPN
ftr-353	2750	3	9478	9478	NUM
ftr-353	2750	4	,	,	PUNCT
ftr-353	2750	5	amendments	amendment	NOUN
ftr-353	2750	6	to	to	ADP
ftr-353	2750	7	the	the	DET
ftr-353	2750	8	section	section	NOUN
ftr-353	2750	9	7216	7216	NUM
ftr-353	2750	10	regulations	regulation	NOUN
ftr-353	2750	11	–	–	PUNCT
ftr-353	2750	12	disclosure	disclosure	NOUN
ftr-353	2750	13	or	or	CCONJ
ftr-353	2750	14	use	use	NOUN
ftr-353	2750	15	of	of	ADP
ftr-353	2750	16	information	information	NOUN
ftr-353	2750	17	by	by	ADP
ftr-353	2750	18	preparers	preparer	NOUN
ftr-353	2750	19	of	of	ADP
ftr-353	2750	20	returns	return	NOUN
ftr-353	2750	21	,	,	PUNCT
ftr-353	2750	22	75	75	NUM
ftr-353	2750	23	f.r	f.r	NOUN
ftr-353	2750	24	.	.	PROPN
ftr-353	2750	25	48	48	NUM
ftr-353	2750	26	(	(	PUNCT
ftr-353	2750	27	12/29/09	12/29/09	NUM
ftr-353	2750	28	)	)	PUNCT
ftr-353	2750	29	.	.	PUNCT
ftr-353	2751	1	temp	temp	NOUN
ftr-353	2751	2	.	.	PUNCT
ftr-353	2752	1	reg	reg	PROPN
ftr-353	2752	2	.	.	PUNCT
ftr-353	2753	1	§	§	PROPN
ftr-353	2753	2	301.7216	301.7216	NUM
ftr-353	2753	3	-	-	SYM
ftr-353	2753	4	2t(n	2t(n	NUM
ftr-353	2753	5	)	)	PUNCT
ftr-353	2753	6	allows	allow	VERB
ftr-353	2753	7	return	return	NOUN
ftr-353	2753	8	preparers	preparer	NOUN
ftr-353	2753	9	to	to	AUX
ftr-353	2753	10	compile	compile	VERB
ftr-353	2753	11	,	,	PUNCT
ftr-353	2753	12	maintain	maintain	VERB
ftr-353	2753	13	,	,	PUNCT
ftr-353	2753	14	and	and	CCONJ
ftr-353	2753	15	use	use	VERB
ftr-353	2753	16	a	a	DET
ftr-353	2753	17	list	list	NOUN
ftr-353	2753	18	containing	contain	VERB
ftr-353	2753	19	solely	solely	ADV
ftr-353	2753	20	the	the	DET
ftr-353	2753	21	names	name	NOUN
ftr-353	2753	22	,	,	PUNCT
ftr-353	2753	23	addresses	address	NOUN
ftr-353	2753	24	,	,	PUNCT
ftr-353	2753	25	e	e	NOUN
ftr-353	2753	26	-	-	NOUN
ftr-353	2753	27	mail	mail	NOUN
ftr-353	2753	28	addresses	address	NOUN
ftr-353	2753	29	,	,	PUNCT
ftr-353	2753	30	phone	phone	NOUN
ftr-353	2753	31	numbers	number	NOUN
ftr-353	2753	32	,	,	PUNCT
ftr-353	2753	33	taxpayer	taxpayer	NOUN
ftr-353	2753	34	entity	entity	NOUN
ftr-353	2753	35	classification	classification	NOUN
ftr-353	2753	36	,	,	PUNCT
ftr-353	2753	37	and	and	CCONJ
ftr-353	2753	38	income	income	NOUN
ftr-353	2753	39	tax	tax	NOUN
ftr-353	2753	40	return	return	NOUN
ftr-353	2753	41	form	form	NOUN
ftr-353	2753	42	numbers	number	NOUN
ftr-353	2753	43	of	of	ADP
ftr-353	2753	44	taxpayers	taxpayer	NOUN
ftr-353	2753	45	whose	whose	DET
ftr-353	2753	46	tax	tax	NOUN
ftr-353	2753	47	returns	return	VERB
ftr-353	2753	48	the	the	DET
ftr-353	2753	49	tax	tax	NOUN
ftr-353	2753	50	return	return	NOUN
ftr-353	2753	51	preparer	preparer	NOUN
ftr-353	2753	52	has	have	AUX
ftr-353	2753	53	prepared	prepare	VERB
ftr-353	2753	54	,	,	PUNCT
ftr-353	2753	55	if	if	SCONJ
ftr-353	2753	56	the	the	DET
ftr-353	2753	57	list	list	NOUN
ftr-353	2753	58	is	be	AUX
ftr-353	2753	59	used	use	VERB
ftr-353	2753	60	only	only	ADV
ftr-353	2753	61	to	to	PART
ftr-353	2753	62	contact	contact	VERB
ftr-353	2753	63	the	the	DET
ftr-353	2753	64	taxpayers	taxpayer	NOUN
ftr-353	2753	65	on	on	ADP
ftr-353	2753	66	the	the	DET
ftr-353	2753	67	list	list	NOUN
ftr-353	2753	68	either	either	CCONJ
ftr-353	2753	69	(	(	PUNCT
ftr-353	2753	70	1	1	X
ftr-353	2753	71	)	)	PUNCT
ftr-353	2753	72	to	to	PART
ftr-353	2753	73	provide	provide	VERB
ftr-353	2753	74	tax	tax	NOUN
ftr-353	2753	75	,	,	PUNCT
ftr-353	2753	76	general	general	ADJ
ftr-353	2753	77	business	business	NOUN
ftr-353	2753	78	,	,	PUNCT
ftr-353	2753	79	or	or	CCONJ
ftr-353	2753	80	economic	economic	ADJ
ftr-353	2753	81	information	information	NOUN
ftr-353	2753	82	for	for	ADP
ftr-353	2753	83	educational	educational	ADJ
ftr-353	2753	84	purposes	purpose	NOUN
ftr-353	2753	85	,	,	PUNCT
ftr-353	2753	86	or	or	CCONJ
ftr-353	2753	87	(	(	PUNCT
ftr-353	2753	88	2	2	NUM
ftr-353	2753	89	)	)	PUNCT
ftr-353	2753	90	for	for	ADP
ftr-353	2753	91	soliciting	solicit	VERB
ftr-353	2753	92	additional	additional	ADJ
ftr-353	2753	93	tax	tax	NOUN
ftr-353	2753	94	return	return	NOUN
ftr-353	2753	95	preparation	preparation	NOUN
ftr-353	2753	96	services	service	NOUN
ftr-353	2753	97	.	.	PUNCT
ftr-353	2754	1	temp	temp	NOUN
ftr-353	2754	2	.	.	PUNCT
ftr-353	2755	1	reg	reg	PROPN
ftr-353	2755	2	.	.	PUNCT
ftr-353	2756	1	§	§	PROPN
ftr-353	2756	2	301.7216	301.7216	NUM
ftr-353	2756	3	-	-	NUM
ftr-353	2756	4	2t(p	2t(p	NUM
ftr-353	2756	5	)	)	PUNCT
ftr-353	2756	6	allows	allow	VERB
ftr-353	2756	7	return	return	NOUN
ftr-353	2756	8	preparers	preparer	NOUN
ftr-353	2756	9	to	to	PART
ftr-353	2756	10	disclose	disclose	VERB
ftr-353	2756	11	return	return	NOUN
ftr-353	2756	12	information	information	NOUN
ftr-353	2756	13	without	without	ADP
ftr-353	2756	14	penalty	penalty	NOUN
ftr-353	2756	15	for	for	ADP
ftr-353	2756	16	the	the	DET
ftr-353	2756	17	purpose	purpose	NOUN
ftr-353	2756	18	of	of	ADP
ftr-353	2756	19	a	a	DET
ftr-353	2756	20	quality	quality	NOUN
ftr-353	2756	21	or	or	CCONJ
ftr-353	2756	22	peer	peer	NOUN
ftr-353	2756	23	review	review	NOUN
ftr-353	2756	24	,	,	PUNCT
ftr-353	2756	25	but	but	CCONJ
ftr-353	2756	26	only	only	ADV
ftr-353	2756	27	to	to	ADP
ftr-353	2756	28	the	the	DET
ftr-353	2756	29	extent	extent	NOUN
ftr-353	2756	30	necessary	necessary	ADJ
ftr-353	2756	31	to	to	PART
ftr-353	2756	32	accomplish	accomplish	VERB
ftr-353	2756	33	the	the	DET
ftr-353	2756	34	review	review	NOUN
ftr-353	2756	35	.	.	PUNCT
ftr-353	2757	1	the	the	DET
ftr-353	2757	2	information	information	NOUN
ftr-353	2757	3	also	also	ADV
ftr-353	2757	4	may	may	AUX
ftr-353	2757	5	be	be	AUX
ftr-353	2757	6	used	use	VERB
ftr-353	2757	7	to	to	PART
ftr-353	2757	8	perform	perform	VERB
ftr-353	2757	9	a	a	DET
ftr-353	2757	10	conflict	conflict	NOUN
ftr-353	2757	11	of	of	ADP
ftr-353	2757	12	interest	interest	NOUN
ftr-353	2757	13	check	check	NOUN
ftr-353	2757	14	.	.	PUNCT
ftr-353	2758	1	identical	identical	ADJ
ftr-353	2758	2	proposed	propose	VERB
ftr-353	2758	3	regulations	regulation	NOUN
ftr-353	2758	4	were	be	AUX
ftr-353	2758	5	published	publish	VERB
ftr-353	2758	6	simultaneously	simultaneously	ADV
ftr-353	2758	7	.	.	PUNCT
ftr-353	2759	1	reg-131028	reg-131028	NOUN
ftr-353	2759	2	-	-	PUNCT
ftr-353	2759	3	09	09	NUM
ftr-353	2759	4	,	,	PUNCT
ftr-353	2759	5	amendments	amendment	NOUN
ftr-353	2759	6	to	to	ADP
ftr-353	2759	7	the	the	DET
ftr-353	2759	8	section	section	NOUN
ftr-353	2759	9	7216	7216	NUM
ftr-353	2759	10	regulations	regulation	NOUN
ftr-353	2759	11	–	–	PUNCT
ftr-353	2759	12	disclosure	disclosure	NOUN
ftr-353	2759	13	or	or	CCONJ
ftr-353	2759	14	use	use	NOUN
ftr-353	2759	15	of	of	ADP
ftr-353	2759	16	information	information	NOUN
ftr-353	2759	17	by	by	ADP
ftr-353	2759	18	preparers	preparer	NOUN
ftr-353	2759	19	of	of	ADP
ftr-353	2759	20	returns	return	NOUN
ftr-353	2759	21	,	,	PUNCT
ftr-353	2759	22	75	75	NUM
ftr-353	2759	23	f.r	f.r	NOUN
ftr-353	2759	24	.	.	NOUN
ftr-353	2759	25	94	94	NUM
ftr-353	2759	26	(	(	PUNCT
ftr-353	2759	27	12/29/09	12/29/09	NUM
ftr-353	2759	28	)	)	PUNCT
ftr-353	2759	29	.	.	PUNCT
ftr-353	2760	1	213	213	NUM
ftr-353	2760	2	florida	florida	PROPN
ftr-353	2760	3	tax	tax	NOUN
ftr-353	2760	4	review	review	NOUN
ftr-353	2760	5	[	[	X
ftr-353	2760	6	vol	vol	NOUN
ftr-353	2760	7	.	.	PUNCT
ftr-353	2761	1	10	10	NUM
ftr-353	2761	2	:	:	PUNCT
ftr-353	2761	3	si	si	X
ftr-353	2761	4	(	(	PUNCT
ftr-353	2761	5	1	1	NUM
ftr-353	2761	6	)	)	PUNCT
ftr-353	2761	7	rev	rev	X
ftr-353	2761	8	.	.	PUNCT
ftr-353	2761	9	rul	rul	PROPN
ftr-353	2761	10	.	.	PUNCT
ftr-353	2762	1	2010	2010	NUM
ftr-353	2762	2	-	-	SYM
ftr-353	2762	3	5	5	NUM
ftr-353	2762	4	,	,	PUNCT
ftr-353	2762	5	2010	2010	NUM
ftr-353	2762	6	-	-	SYM
ftr-353	2762	7	4	4	NUM
ftr-353	2762	8	i.r.b	i.r.b	NOUN
ftr-353	2762	9	.	.	PUNCT
ftr-353	2763	1	312	312	NUM
ftr-353	2763	2	(	(	PUNCT
ftr-353	2763	3	12/30/09	12/30/09	PROPN
ftr-353	2763	4	)	)	PUNCT
ftr-353	2763	5	.	.	PUNCT
ftr-353	2764	1	this	this	DET
ftr-353	2764	2	revenue	revenue	NOUN
ftr-353	2764	3	ruling	ruling	NOUN
ftr-353	2764	4	provides	provide	VERB
ftr-353	2764	5	further	further	ADJ
ftr-353	2764	6	guidance	guidance	NOUN
ftr-353	2764	7	and	and	CCONJ
ftr-353	2764	8	allows	allow	VERB
ftr-353	2764	9	disclosure	disclosure	NOUN
ftr-353	2764	10	of	of	ADP
ftr-353	2764	11	return	return	NOUN
ftr-353	2764	12	information	information	NOUN
ftr-353	2764	13	to	to	ADP
ftr-353	2764	14	a	a	DET
ftr-353	2764	15	return	return	NOUN
ftr-353	2764	16	preparer	preparer	NOUN
ftr-353	2764	17	’s	’s	PART
ftr-353	2764	18	malpractice	malpractice	NOUN
ftr-353	2764	19	insurance	insurance	NOUN
ftr-353	2764	20	carrier	carrier	NOUN
ftr-353	2764	21	to	to	ADP
ftr-353	2764	22	the	the	DET
ftr-353	2764	23	extent	extent	NOUN
ftr-353	2764	24	necessary	necessary	ADJ
ftr-353	2764	25	to	to	PART
ftr-353	2764	26	obtain	obtain	VERB
ftr-353	2764	27	insurance	insurance	NOUN
ftr-353	2764	28	or	or	CCONJ
ftr-353	2764	29	to	to	PART
ftr-353	2764	30	defend	defend	VERB
ftr-353	2764	31	against	against	ADP
ftr-353	2764	32	claims	claim	NOUN
ftr-353	2764	33	;	;	PUNCT
ftr-353	2764	34	to	to	PART
ftr-353	2764	35	defend	defend	VERB
ftr-353	2764	36	claims	claim	NOUN
ftr-353	2764	37	,	,	PUNCT
ftr-353	2764	38	the	the	DET
ftr-353	2764	39	tax	tax	NOUN
ftr-353	2764	40	return	return	NOUN
ftr-353	2764	41	itself	itself	PRON
ftr-353	2764	42	may	may	AUX
ftr-353	2764	43	be	be	AUX
ftr-353	2764	44	disclosed	disclose	VERB
ftr-353	2764	45	and	and	CCONJ
ftr-353	2764	46	it	it	PRON
ftr-353	2764	47	may	may	AUX
ftr-353	2764	48	be	be	AUX
ftr-353	2764	49	disclosed	disclose	VERB
ftr-353	2764	50	to	to	ADP
ftr-353	2764	51	attorneys	attorney	NOUN
ftr-353	2764	52	engaged	engage	VERB
ftr-353	2764	53	to	to	PART
ftr-353	2764	54	defend	defend	VERB
ftr-353	2764	55	against	against	ADP
ftr-353	2764	56	the	the	DET
ftr-353	2764	57	claim	claim	NOUN
ftr-353	2764	58	.	.	PUNCT
ftr-353	2765	1	(	(	PUNCT
ftr-353	2765	2	2	2	X
ftr-353	2765	3	)	)	PUNCT
ftr-353	2765	4	rev	rev	X
ftr-353	2765	5	.	.	PUNCT
ftr-353	2765	6	rul	rul	PROPN
ftr-353	2765	7	.	.	PUNCT
ftr-353	2766	1	2010	2010	NUM
ftr-353	2766	2	-	-	SYM
ftr-353	2766	3	4	4	NUM
ftr-353	2766	4	,	,	PUNCT
ftr-353	2766	5	2010	2010	NUM
ftr-353	2766	6	-	-	SYM
ftr-353	2766	7	4	4	NUM
ftr-353	2766	8	i.r.b	i.r.b	NOUN
ftr-353	2766	9	.	.	PUNCT
ftr-353	2767	1	309	309	NUM
ftr-353	2767	2	(	(	PUNCT
ftr-353	2767	3	12/30/09	12/30/09	PROPN
ftr-353	2767	4	)	)	PUNCT
ftr-353	2767	5	.	.	PUNCT
ftr-353	2768	1	this	this	DET
ftr-353	2768	2	revenue	revenue	NOUN
ftr-353	2768	3	ruling	ruling	NOUN
ftr-353	2768	4	provides	provide	VERB
ftr-353	2768	5	further	further	ADJ
ftr-353	2768	6	guidance	guidance	NOUN
ftr-353	2768	7	and	and	CCONJ
ftr-353	2768	8	details	detail	NOUN
ftr-353	2768	9	circumstances	circumstance	NOUN
ftr-353	2768	10	that	that	PRON
ftr-353	2768	11	justify	justify	VERB
ftr-353	2768	12	use	use	NOUN
ftr-353	2768	13	of	of	ADP
ftr-353	2768	14	lists	list	NOUN
ftr-353	2768	15	to	to	PART
ftr-353	2768	16	contact	contact	VERB
ftr-353	2768	17	clients	client	NOUN
ftr-353	2768	18	and	and	CCONJ
ftr-353	2768	19	allowing	allow	VERB
ftr-353	2768	20	disclosure	disclosure	NOUN
ftr-353	2768	21	of	of	ADP
ftr-353	2768	22	information	information	NOUN
ftr-353	2768	23	to	to	ADP
ftr-353	2768	24	a	a	DET
ftr-353	2768	25	third	third	ADJ
ftr-353	2768	26	-	-	PUNCT
ftr-353	2768	27	party	party	NOUN
ftr-353	2768	28	provider	provider	NOUN
ftr-353	2768	29	who	who	PRON
ftr-353	2768	30	prepares	prepare	VERB
ftr-353	2768	31	the	the	DET
ftr-353	2768	32	mailings	mailing	NOUN
ftr-353	2768	33	.	.	PUNCT
ftr-353	2769	1	3	3	X
ftr-353	2769	2	.	.	X
ftr-353	2769	3	it	it	PRON
ftr-353	2769	4	is	be	AUX
ftr-353	2769	5	not	not	PART
ftr-353	2769	6	criminal	criminal	ADJ
ftr-353	2769	7	tax	tax	NOUN
ftr-353	2769	8	fraud	fraud	NOUN
ftr-353	2769	9	if	if	SCONJ
ftr-353	2769	10	you	you	PRON
ftr-353	2769	11	intended	intend	VERB
ftr-353	2769	12	to	to	PART
ftr-353	2769	13	cheat	cheat	VERB
ftr-353	2769	14	but	but	CCONJ
ftr-353	2769	15	after	after	SCONJ
ftr-353	2769	16	the	the	DET
ftr-353	2769	17	fact	fact	NOUN
ftr-353	2769	18	discover	discover	VERB
ftr-353	2769	19	a	a	DET
ftr-353	2769	20	rationale	rationale	NOUN
ftr-353	2769	21	that	that	PRON
ftr-353	2769	22	might	might	AUX
ftr-353	2769	23	disprove	disprove	VERB
ftr-353	2769	24	the	the	DET
ftr-353	2769	25	existence	existence	NOUN
ftr-353	2769	26	of	of	ADP
ftr-353	2769	27	any	any	DET
ftr-353	2769	28	deficiency	deficiency	NOUN
ftr-353	2769	29	.	.	PUNCT
ftr-353	2770	1	justice	justice	PROPN
ftr-353	2770	2	souter	souter	PROPN
ftr-353	2770	3	emphasizes	emphasize	VERB
ftr-353	2770	4	that	that	SCONJ
ftr-353	2770	5	transactions	transaction	NOUN
ftr-353	2770	6	should	should	AUX
ftr-353	2770	7	be	be	AUX
ftr-353	2770	8	treated	treat	VERB
ftr-353	2770	9	in	in	ADP
ftr-353	2770	10	accordance	accordance	NOUN
ftr-353	2770	11	with	with	ADP
ftr-353	2770	12	their	their	PRON
ftr-353	2770	13	substance	substance	NOUN
ftr-353	2770	14	,	,	PUNCT
ftr-353	2770	15	regardless	regardless	ADV
ftr-353	2770	16	of	of	ADP
ftr-353	2770	17	the	the	DET
ftr-353	2770	18	intent	intent	NOUN
ftr-353	2770	19	of	of	ADP
ftr-353	2770	20	their	their	PRON
ftr-353	2770	21	participants	participant	NOUN
ftr-353	2770	22	.	.	PUNCT
ftr-353	2771	1	boulware	boulware	PROPN
ftr-353	2771	2	v.	v.	PROPN
ftr-353	2771	3	united	united	PROPN
ftr-353	2771	4	states	states	PROPN
ftr-353	2771	5	,	,	PUNCT
ftr-353	2771	6	552	552	NUM
ftr-353	2771	7	u.s	u.s	PROPN
ftr-353	2771	8	.	.	PROPN
ftr-353	2771	9	421	421	NUM
ftr-353	2771	10	(	(	PUNCT
ftr-353	2771	11	3/3/08	3/3/08	NUM
ftr-353	2771	12	)	)	PUNCT
ftr-353	2771	13	(	(	PUNCT
ftr-353	2771	14	9	9	NUM
ftr-353	2771	15	-	-	SYM
ftr-353	2771	16	0	0	NUM
ftr-353	2771	17	)	)	PUNCT
ftr-353	2771	18	.	.	PUNCT
ftr-353	2772	1	michael	michael	PROPN
ftr-353	2772	2	boulware	boulware	PROPN
ftr-353	2772	3	was	be	AUX
ftr-353	2772	4	convicted	convict	VERB
ftr-353	2772	5	on	on	ADP
ftr-353	2772	6	nine	nine	NUM
ftr-353	2772	7	counts	count	NOUN
ftr-353	2772	8	of	of	ADP
ftr-353	2772	9	tax	tax	NOUN
ftr-353	2772	10	evasion	evasion	NOUN
ftr-353	2772	11	and	and	CCONJ
ftr-353	2772	12	filing	file	VERB
ftr-353	2772	13	a	a	DET
ftr-353	2772	14	false	false	ADJ
ftr-353	2772	15	income	income	NOUN
ftr-353	2772	16	tax	tax	NOUN
ftr-353	2772	17	return	return	NOUN
ftr-353	2772	18	,	,	PUNCT
ftr-353	2772	19	stemming	stem	VERB
ftr-353	2772	20	from	from	ADP
ftr-353	2772	21	his	his	PRON
ftr-353	2772	22	diversion	diversion	NOUN
ftr-353	2772	23	of	of	ADP
ftr-353	2772	24	funds	fund	NOUN
ftr-353	2772	25	from	from	ADP
ftr-353	2772	26	hawaiian	hawaiian	ADJ
ftr-353	2772	27	isles	isle	NOUN
ftr-353	2772	28	enterprises	enterprise	NOUN
ftr-353	2772	29	(	(	PUNCT
ftr-353	2772	30	hie	hie	X
ftr-353	2772	31	)	)	PUNCT
ftr-353	2772	32	,	,	PUNCT
ftr-353	2772	33	a	a	DET
ftr-353	2772	34	closely	closely	ADV
ftr-353	2772	35	held	hold	VERB
ftr-353	2772	36	corporation	corporation	NOUN
ftr-353	2772	37	of	of	ADP
ftr-353	2772	38	which	which	PRON
ftr-353	2772	39	he	he	PRON
ftr-353	2772	40	was	be	AUX
ftr-353	2772	41	the	the	DET
ftr-353	2772	42	president	president	NOUN
ftr-353	2772	43	,	,	PUNCT
ftr-353	2772	44	founder	founder	NOUN
ftr-353	2772	45	,	,	PUNCT
ftr-353	2772	46	and	and	CCONJ
ftr-353	2772	47	controlling	control	VERB
ftr-353	2772	48	(	(	PUNCT
ftr-353	2772	49	though	though	SCONJ
ftr-353	2772	50	not	not	PART
ftr-353	2772	51	sole	sole	ADJ
ftr-353	2772	52	)	)	PUNCT
ftr-353	2772	53	shareholder	shareholder	NOUN
ftr-353	2772	54	.	.	PUNCT
ftr-353	2773	1	the	the	DET
ftr-353	2773	2	supreme	supreme	PROPN
ftr-353	2773	3	court	court	PROPN
ftr-353	2773	4	emphasized	emphasize	VERB
ftr-353	2773	5	the	the	DET
ftr-353	2773	6	necessity	necessity	NOUN
ftr-353	2773	7	of	of	ADP
ftr-353	2773	8	a	a	DET
ftr-353	2773	9	tax	tax	NOUN
ftr-353	2773	10	deficiency	deficiency	NOUN
ftr-353	2773	11	as	as	ADP
ftr-353	2773	12	an	an	DET
ftr-353	2773	13	essential	essential	ADJ
ftr-353	2773	14	element	element	NOUN
ftr-353	2773	15	of	of	ADP
ftr-353	2773	16	tax	tax	NOUN
ftr-353	2773	17	evasion	evasion	NOUN
ftr-353	2773	18	under	under	ADP
ftr-353	2773	19	§	§	PROPN
ftr-353	2773	20	7201	7201	NUM
ftr-353	2773	21	in	in	ADP
ftr-353	2773	22	reversing	reverse	VERB
ftr-353	2773	23	the	the	DET
ftr-353	2773	24	taxpayer	taxpayer	NOUN
ftr-353	2773	25	’s	’s	PART
ftr-353	2773	26	conviction	conviction	NOUN
ftr-353	2773	27	.	.	PUNCT
ftr-353	2774	1	boulware	boulware	NOUN
ftr-353	2774	2	involved	involve	VERB
ftr-353	2774	3	a	a	DET
ftr-353	2774	4	shareholder	shareholder	NOUN
ftr-353	2774	5	of	of	ADP
ftr-353	2774	6	a	a	DET
ftr-353	2774	7	closely	closely	ADV
ftr-353	2774	8	held	hold	VERB
ftr-353	2774	9	corporation	corporation	NOUN
ftr-353	2774	10	who	who	PRON
ftr-353	2774	11	failed	fail	VERB
ftr-353	2774	12	to	to	PART
ftr-353	2774	13	report	report	VERB
ftr-353	2774	14	millions	million	NOUN
ftr-353	2774	15	of	of	ADP
ftr-353	2774	16	dollars	dollar	NOUN
ftr-353	2774	17	from	from	ADP
ftr-353	2774	18	the	the	DET
ftr-353	2774	19	corporation	corporation	NOUN
ftr-353	2774	20	.	.	PUNCT
ftr-353	2775	1	“	"	PUNCT
ftr-353	2775	2	[	[	X
ftr-353	2775	3	h]e	h]e	NOUN
ftr-353	2775	4	siphoned	siphon	VERB
ftr-353	2775	5	off	off	ADP
ftr-353	2775	6	this	this	DET
ftr-353	2775	7	money	money	NOUN
ftr-353	2775	8	primarily	primarily	ADV
ftr-353	2775	9	by	by	ADP
ftr-353	2775	10	writing	write	VERB
ftr-353	2775	11	checks	check	NOUN
ftr-353	2775	12	to	to	ADP
ftr-353	2775	13	employees	employee	NOUN
ftr-353	2775	14	and	and	CCONJ
ftr-353	2775	15	friends	friend	NOUN
ftr-353	2775	16	and	and	CCONJ
ftr-353	2775	17	having	have	VERB
ftr-353	2775	18	them	they	PRON
ftr-353	2775	19	return	return	VERB
ftr-353	2775	20	the	the	DET
ftr-353	2775	21	cash	cash	NOUN
ftr-353	2775	22	to	to	ADP
ftr-353	2775	23	him	he	PRON
ftr-353	2775	24	,	,	PUNCT
ftr-353	2775	25	by	by	ADP
ftr-353	2775	26	diverting	divert	VERB
ftr-353	2775	27	payments	payment	NOUN
ftr-353	2775	28	by	by	ADP
ftr-353	2775	29	hie	hie	NOUN
ftr-353	2775	30	customers	customer	NOUN
ftr-353	2775	31	,	,	PUNCT
ftr-353	2775	32	by	by	ADP
ftr-353	2775	33	submitting	submit	VERB
ftr-353	2775	34	fraudulent	fraudulent	ADJ
ftr-353	2775	35	invoices	invoice	NOUN
ftr-353	2775	36	to	to	ADP
ftr-353	2775	37	hie	hie	PROPN
ftr-353	2775	38	,	,	PUNCT
ftr-353	2775	39	and	and	CCONJ
ftr-353	2775	40	by	by	ADP
ftr-353	2775	41	laundering	launder	VERB
ftr-353	2775	42	hie	hie	NOUN
ftr-353	2775	43	money	money	NOUN
ftr-353	2775	44	through	through	ADP
ftr-353	2775	45	companies	company	NOUN
ftr-353	2775	46	in	in	ADP
ftr-353	2775	47	the	the	DET
ftr-353	2775	48	kingdom	kingdom	NOUN
ftr-353	2775	49	of	of	ADP
ftr-353	2775	50	tonga	tonga	PROPN
ftr-353	2775	51	and	and	CCONJ
ftr-353	2775	52	hong	hong	PROPN
ftr-353	2775	53	kong	kong	PROPN
ftr-353	2775	54	.	.	PUNCT
ftr-353	2775	55	”	"	PUNCT
ftr-353	2776	1	the	the	DET
ftr-353	2776	2	funds	fund	NOUN
ftr-353	2776	3	were	be	AUX
ftr-353	2776	4	used	use	VERB
ftr-353	2776	5	to	to	PART
ftr-353	2776	6	support	support	VERB
ftr-353	2776	7	his	his	PRON
ftr-353	2776	8	“	"	PUNCT
ftr-353	2776	9	lavish	lavish	ADJ
ftr-353	2776	10	lifestyle	lifestyle	NOUN
ftr-353	2776	11	,	,	PUNCT
ftr-353	2776	12	”	"	PUNCT
ftr-353	2776	13	and	and	CCONJ
ftr-353	2776	14	were	be	AUX
ftr-353	2776	15	treated	treat	VERB
ftr-353	2776	16	as	as	ADP
ftr-353	2776	17	distributions	distribution	NOUN
ftr-353	2776	18	of	of	ADP
ftr-353	2776	19	property	property	NOUN
ftr-353	2776	20	to	to	ADP
ftr-353	2776	21	him	he	PRON
ftr-353	2776	22	from	from	ADP
ftr-353	2776	23	the	the	DET
ftr-353	2776	24	corporation	corporation	NOUN
ftr-353	2776	25	.	.	PUNCT
ftr-353	2777	1	boulware	boulware	NOUN
ftr-353	2777	2	sought	seek	VERB
ftr-353	2777	3	to	to	PART
ftr-353	2777	4	introduce	introduce	VERB
ftr-353	2777	5	evidence	evidence	NOUN
ftr-353	2777	6	that	that	SCONJ
ftr-353	2777	7	hie	hie	PRON
ftr-353	2777	8	had	have	AUX
ftr-353	2777	9	no	no	DET
ftr-353	2777	10	earnings	earning	NOUN
ftr-353	2777	11	and	and	CCONJ
ftr-353	2777	12	profits	profit	NOUN
ftr-353	2777	13	in	in	ADP
ftr-353	2777	14	the	the	DET
ftr-353	2777	15	relevant	relevant	ADJ
ftr-353	2777	16	taxable	taxable	ADJ
ftr-353	2777	17	years	year	NOUN
ftr-353	2777	18	,	,	PUNCT
ftr-353	2777	19	and	and	CCONJ
ftr-353	2777	20	because	because	SCONJ
ftr-353	2777	21	the	the	DET
ftr-353	2777	22	amount	amount	NOUN
ftr-353	2777	23	diverted	divert	VERB
ftr-353	2777	24	did	do	AUX
ftr-353	2777	25	not	not	PART
ftr-353	2777	26	exceed	exceed	VERB
ftr-353	2777	27	his	his	PRON
ftr-353	2777	28	basis	basis	NOUN
ftr-353	2777	29	for	for	ADP
ftr-353	2777	30	his	his	PRON
ftr-353	2777	31	stock	stock	NOUN
ftr-353	2777	32	,	,	PUNCT
ftr-353	2777	33	there	there	PRON
ftr-353	2777	34	was	be	VERB
ftr-353	2777	35	no	no	DET
ftr-353	2777	36	dividend	dividend	NOUN
ftr-353	2777	37	under	under	ADP
ftr-353	2777	38	§	§	PROPN
ftr-353	2777	39	§	§	PROPN
ftr-353	2777	40	301(c)(1	301(c)(1	PROPN
ftr-353	2777	41	)	)	PUNCT
ftr-353	2777	42	and	and	CCONJ
ftr-353	2777	43	316	316	NUM
ftr-353	2777	44	,	,	PUNCT
ftr-353	2777	45	and	and	CCONJ
ftr-353	2777	46	the	the	DET
ftr-353	2777	47	entire	entire	ADJ
ftr-353	2777	48	amount	amount	NOUN
ftr-353	2777	49	was	be	AUX
ftr-353	2777	50	a	a	DET
ftr-353	2777	51	return	return	VERB
ftr-353	2777	52	-	-	PUNCT
ftr-353	2777	53	of	of	ADP
ftr-353	2777	54	-	-	PUNCT
ftr-353	2777	55	capital	capital	NOUN
ftr-353	2777	56	treatment	treatment	NOUN
ftr-353	2777	57	under	under	ADP
ftr-353	2777	58	§	§	PROPN
ftr-353	2777	59	301(b)(2	301(b)(2	NUM
ftr-353	2777	60	)	)	PUNCT
ftr-353	2777	61	.	.	PUNCT
ftr-353	2778	1	boulware	boulware	NOUN
ftr-353	2778	2	’s	’s	PART
ftr-353	2778	3	argument	argument	NOUN
ftr-353	2778	4	was	be	AUX
ftr-353	2778	5	that	that	SCONJ
ftr-353	2778	6	because	because	SCONJ
ftr-353	2778	7	the	the	DET
ftr-353	2778	8	return	return	NOUN
ftr-353	2778	9	of	of	ADP
ftr-353	2778	10	capital	capital	NOUN
ftr-353	2778	11	was	be	AUX
ftr-353	2778	12	nontaxable	nontaxable	ADJ
ftr-353	2778	13	,	,	PUNCT
ftr-353	2778	14	the	the	DET
ftr-353	2778	15	government	government	NOUN
ftr-353	2778	16	could	could	AUX
ftr-353	2778	17	not	not	PART
ftr-353	2778	18	establish	establish	VERB
ftr-353	2778	19	the	the	DET
ftr-353	2778	20	tax	tax	NOUN
ftr-353	2778	21	deficiency	deficiency	NOUN
ftr-353	2778	22	required	require	VERB
ftr-353	2778	23	as	as	ADP
ftr-353	2778	24	an	an	DET
ftr-353	2778	25	element	element	NOUN
ftr-353	2778	26	of	of	ADP
ftr-353	2778	27	criminal	criminal	ADJ
ftr-353	2778	28	tax	tax	NOUN
ftr-353	2778	29	fraud	fraud	NOUN
ftr-353	2778	30	.	.	PUNCT
ftr-353	2779	1	the	the	DET
ftr-353	2779	2	trial	trial	NOUN
ftr-353	2779	3	court	court	NOUN
ftr-353	2779	4	refused	refuse	VERB
ftr-353	2779	5	to	to	PART
ftr-353	2779	6	admit	admit	VERB
ftr-353	2779	7	the	the	DET
ftr-353	2779	8	proffered	proffered	ADJ
ftr-353	2779	9	evidence	evidence	NOUN
ftr-353	2779	10	,	,	PUNCT
ftr-353	2779	11	and	and	CCONJ
ftr-353	2779	12	the	the	DET
ftr-353	2779	13	ninth	ninth	ADJ
ftr-353	2779	14	circuit	circuit	NOUN
ftr-353	2779	15	affirmed	affirm	VERB
ftr-353	2779	16	,	,	PUNCT
ftr-353	2779	17	reasoning	reason	VERB
ftr-353	2779	18	that	that	SCONJ
ftr-353	2779	19	the	the	DET
ftr-353	2779	20	return	return	NOUN
ftr-353	2779	21	of	of	ADP
ftr-353	2779	22	capital	capital	NOUN
ftr-353	2779	23	theory	theory	NOUN
ftr-353	2779	24	could	could	AUX
ftr-353	2779	25	be	be	AUX
ftr-353	2779	26	advanced	advance	VERB
ftr-353	2779	27	only	only	ADV
ftr-353	2779	28	if	if	SCONJ
ftr-353	2779	29	at	at	ADP
ftr-353	2779	30	the	the	DET
ftr-353	2779	31	time	time	NOUN
ftr-353	2779	32	the	the	DET
ftr-353	2779	33	occurred	occur	VERB
ftr-353	2779	34	the	the	DET
ftr-353	2779	35	corporation	corporation	NOUN
ftr-353	2779	36	intended	intend	VERB
ftr-353	2779	37	it	it	PRON
ftr-353	2779	38	to	to	PART
ftr-353	2779	39	be	be	AUX
ftr-353	2779	40	a	a	DET
ftr-353	2779	41	return	return	NOUN
ftr-353	2779	42	of	of	ADP
ftr-353	2779	43	capital	capital	NOUN
ftr-353	2779	44	,	,	PUNCT
ftr-353	2779	45	following	follow	VERB
ftr-353	2779	46	its	its	PRON
ftr-353	2779	47	prior	prior	ADJ
ftr-353	2779	48	decision	decision	NOUN
ftr-353	2779	49	in	in	ADP
ftr-353	2779	50	united	united	PROPN
ftr-353	2779	51	states	states	PROPN
ftr-353	2779	52	v.	v.	PROPN
ftr-353	2779	53	miller	miller	PROPN
ftr-353	2779	54	,	,	PUNCT
ftr-353	2779	55	545	545	NUM
ftr-353	2779	56	f.2d	f.2d	NOUN
ftr-353	2779	57	1204	1204	NUM
ftr-353	2779	58	(	(	PUNCT
ftr-353	2779	59	9th	9th	ADJ
ftr-353	2779	60	cir	cir	NOUN
ftr-353	2779	61	.	.	PUNCT
ftr-353	2779	62	1976	1976	NUM
ftr-353	2779	63	)	)	PUNCT
ftr-353	2779	64	.	.	PUNCT
ftr-353	2780	1	the	the	DET
ftr-353	2780	2	supreme	supreme	PROPN
ftr-353	2780	3	court	court	PROPN
ftr-353	2780	4	(	(	PUNCT
ftr-353	2780	5	justice	justice	PROPN
ftr-353	2780	6	souter	souter	PROPN
ftr-353	2780	7	)	)	PUNCT
ftr-353	2780	8	vacated	vacate	VERB
ftr-353	2780	9	the	the	DET
ftr-353	2780	10	conviction	conviction	NOUN
ftr-353	2780	11	.	.	PUNCT
ftr-353	2781	1	the	the	DET
ftr-353	2781	2	court	court	NOUN
ftr-353	2781	3	concluded	conclude	VERB
ftr-353	2781	4	:	:	PUNCT
ftr-353	2781	5	2010	2010	NUM
ftr-353	2781	6	]	]	PUNCT
ftr-353	2781	7	recent	recent	ADJ
ftr-353	2781	8	developments	development	NOUN
ftr-353	2781	9	in	in	ADP
ftr-353	2781	10	federal	federal	ADJ
ftr-353	2781	11	income	income	NOUN
ftr-353	2781	12	taxation	taxation	NOUN
ftr-353	2781	13	214	214	NUM
ftr-353	2781	14	there	there	PRON
ftr-353	2781	15	is	be	VERB
ftr-353	2781	16	no	no	DET
ftr-353	2781	17	criminal	criminal	ADJ
ftr-353	2781	18	tax	tax	NOUN
ftr-353	2781	19	evasion	evasion	NOUN
ftr-353	2781	20	without	without	ADP
ftr-353	2781	21	a	a	DET
ftr-353	2781	22	tax	tax	NOUN
ftr-353	2781	23	deficiency	deficiency	NOUN
ftr-353	2781	24	,	,	PUNCT
ftr-353	2781	25	...	...	PUNCT
ftr-353	2781	26	and	and	CCONJ
ftr-353	2781	27	there	there	PRON
ftr-353	2781	28	is	be	VERB
ftr-353	2781	29	no	no	DET
ftr-353	2781	30	deficiency	deficiency	NOUN
ftr-353	2781	31	owing	owe	VERB
ftr-353	2781	32	to	to	ADP
ftr-353	2781	33	a	a	DET
ftr-353	2781	34	distribution	distribution	NOUN
ftr-353	2781	35	(	(	PUNCT
ftr-353	2781	36	received	receive	VERB
ftr-353	2781	37	with	with	ADP
ftr-353	2781	38	respect	respect	NOUN
ftr-353	2781	39	to	to	ADP
ftr-353	2781	40	a	a	DET
ftr-353	2781	41	corporation	corporation	NOUN
ftr-353	2781	42	’s	’s	PART
ftr-353	2781	43	stock	stock	NOUN
ftr-353	2781	44	)	)	PUNCT
ftr-353	2781	45	if	if	SCONJ
ftr-353	2781	46	a	a	DET
ftr-353	2781	47	corporation	corporation	NOUN
ftr-353	2781	48	has	have	VERB
ftr-353	2781	49	no	no	DET
ftr-353	2781	50	earnings	earning	NOUN
ftr-353	2781	51	and	and	CCONJ
ftr-353	2781	52	profits	profit	NOUN
ftr-353	2781	53	and	and	CCONJ
ftr-353	2781	54	the	the	DET
ftr-353	2781	55	value	value	NOUN
ftr-353	2781	56	distributed	distribute	VERB
ftr-353	2781	57	does	do	AUX
ftr-353	2781	58	not	not	PART
ftr-353	2781	59	exceed	exceed	VERB
ftr-353	2781	60	the	the	DET
ftr-353	2781	61	taxpayer	taxpayer	NOUN
ftr-353	2781	62	-	-	PUNCT
ftr-353	2781	63	shareholder	shareholder	NOUN
ftr-353	2781	64	’s	’s	PART
ftr-353	2781	65	basis	basis	NOUN
ftr-353	2781	66	for	for	ADP
ftr-353	2781	67	his	his	PRON
ftr-353	2781	68	stock	stock	NOUN
ftr-353	2781	69	.	.	PUNCT
ftr-353	2782	1	•	•	NUM
ftr-353	2782	2	with	with	ADP
ftr-353	2782	3	respect	respect	NOUN
ftr-353	2782	4	to	to	ADP
ftr-353	2782	5	the	the	DET
ftr-353	2782	6	intent	intent	NOUN
ftr-353	2782	7	question	question	NOUN
ftr-353	2782	8	the	the	DET
ftr-353	2782	9	court	court	NOUN
ftr-353	2782	10	reasoned	reason	VERB
ftr-353	2782	11	as	as	SCONJ
ftr-353	2782	12	follows	follow	VERB
ftr-353	2782	13	:	:	PUNCT
ftr-353	2782	14	miller	miller	PROPN
ftr-353	2782	15	’s	’s	PART
ftr-353	2782	16	view	view	NOUN
ftr-353	2782	17	that	that	SCONJ
ftr-353	2782	18	a	a	DET
ftr-353	2782	19	criminal	criminal	ADJ
ftr-353	2782	20	defendant	defendant	NOUN
ftr-353	2782	21	may	may	AUX
ftr-353	2782	22	not	not	PART
ftr-353	2782	23	treat	treat	VERB
ftr-353	2782	24	a	a	DET
ftr-353	2782	25	distribution	distribution	NOUN
ftr-353	2782	26	as	as	ADP
ftr-353	2782	27	a	a	DET
ftr-353	2782	28	return	return	NOUN
ftr-353	2782	29	of	of	ADP
ftr-353	2782	30	capital	capital	NOUN
ftr-353	2782	31	without	without	ADP
ftr-353	2782	32	evidence	evidence	NOUN
ftr-353	2782	33	of	of	ADP
ftr-353	2782	34	a	a	DET
ftr-353	2782	35	corresponding	corresponding	ADJ
ftr-353	2782	36	contemporaneous	contemporaneous	ADJ
ftr-353	2782	37	intent	intent	NOUN
ftr-353	2782	38	sits	sit	VERB
ftr-353	2782	39	uncomfortably	uncomfortably	ADV
ftr-353	2782	40	not	not	PART
ftr-353	2782	41	only	only	ADV
ftr-353	2782	42	with	with	ADP
ftr-353	2782	43	the	the	DET
ftr-353	2782	44	tax	tax	NOUN
ftr-353	2782	45	law	law	NOUN
ftr-353	2782	46	’s	’s	PART
ftr-353	2782	47	economic	economic	ADJ
ftr-353	2782	48	realism	realism	NOUN
ftr-353	2782	49	,	,	PUNCT
ftr-353	2782	50	but	but	CCONJ
ftr-353	2782	51	with	with	ADP
ftr-353	2782	52	the	the	DET
ftr-353	2782	53	particular	particular	ADJ
ftr-353	2782	54	wording	wording	NOUN
ftr-353	2782	55	of	of	ADP
ftr-353	2782	56	§	§	PROPN
ftr-353	2782	57	§	§	PROPN
ftr-353	2782	58	301	301	NUM
ftr-353	2782	59	and	and	CCONJ
ftr-353	2782	60	316(a	316(a	NUM
ftr-353	2782	61	)	)	PUNCT
ftr-353	2782	62	,	,	PUNCT
ftr-353	2782	63	as	as	ADV
ftr-353	2782	64	well	well	ADV
ftr-353	2782	65	.	.	PUNCT
ftr-353	2783	1	as	as	SCONJ
ftr-353	2783	2	those	those	DET
ftr-353	2783	3	sections	section	NOUN
ftr-353	2783	4	are	be	AUX
ftr-353	2783	5	written	write	VERB
ftr-353	2783	6	,	,	PUNCT
ftr-353	2783	7	the	the	DET
ftr-353	2783	8	tax	tax	NOUN
ftr-353	2783	9	consequences	consequence	NOUN
ftr-353	2783	10	of	of	ADP
ftr-353	2783	11	a	a	DET
ftr-353	2783	12	“	"	PUNCT
ftr-353	2783	13	distribution	distribution	NOUN
ftr-353	2783	14	by	by	ADP
ftr-353	2783	15	a	a	DET
ftr-353	2783	16	corporation	corporation	NOUN
ftr-353	2783	17	with	with	ADP
ftr-353	2783	18	respect	respect	NOUN
ftr-353	2783	19	to	to	ADP
ftr-353	2783	20	its	its	PRON
ftr-353	2783	21	stock	stock	NOUN
ftr-353	2783	22	”	"	PUNCT
ftr-353	2783	23	depend	depend	NOUN
ftr-353	2783	24	,	,	PUNCT
ftr-353	2783	25	not	not	PART
ftr-353	2783	26	on	on	ADP
ftr-353	2783	27	anyone	anyone	PRON
ftr-353	2783	28	’s	’s	PART
ftr-353	2783	29	purpose	purpose	NOUN
ftr-353	2783	30	to	to	PART
ftr-353	2783	31	return	return	VERB
ftr-353	2783	32	capital	capital	NOUN
ftr-353	2783	33	or	or	CCONJ
ftr-353	2783	34	to	to	PART
ftr-353	2783	35	get	get	VERB
ftr-353	2783	36	it	it	PRON
ftr-353	2783	37	back	back	ADP
ftr-353	2783	38	,	,	PUNCT
ftr-353	2783	39	but	but	CCONJ
ftr-353	2783	40	on	on	ADP
ftr-353	2783	41	facts	fact	NOUN
ftr-353	2783	42	wholly	wholly	ADV
ftr-353	2783	43	independent	independent	ADJ
ftr-353	2783	44	of	of	ADP
ftr-353	2783	45	intent	intent	NOUN
ftr-353	2783	46	:	:	PUNCT
ftr-353	2783	47	whether	whether	SCONJ
ftr-353	2783	48	the	the	DET
ftr-353	2783	49	corporation	corporation	NOUN
ftr-353	2783	50	had	have	VERB
ftr-353	2783	51	earnings	earning	NOUN
ftr-353	2783	52	and	and	CCONJ
ftr-353	2783	53	profits	profit	NOUN
ftr-353	2783	54	,	,	PUNCT
ftr-353	2783	55	and	and	CCONJ
ftr-353	2783	56	the	the	DET
ftr-353	2783	57	amount	amount	NOUN
ftr-353	2783	58	of	of	ADP
ftr-353	2783	59	the	the	DET
ftr-353	2783	60	taxpayer	taxpayer	NOUN
ftr-353	2783	61	’s	’s	PART
ftr-353	2783	62	basis	basis	NOUN
ftr-353	2783	63	for	for	ADP
ftr-353	2783	64	his	his	PRON
ftr-353	2783	65	stock	stock	NOUN
ftr-353	2783	66	.	.	PUNCT
ftr-353	2784	1	•	•	NUM
ftr-353	2784	2	the	the	DET
ftr-353	2784	3	court	court	NOUN
ftr-353	2784	4	stated	state	VERB
ftr-353	2784	5	the	the	DET
ftr-353	2784	6	test	test	NOUN
ftr-353	2784	7	to	to	PART
ftr-353	2784	8	be	be	AUX
ftr-353	2784	9	“	"	PUNCT
ftr-353	2784	10	that	that	SCONJ
ftr-353	2784	11	economic	economic	ADJ
ftr-353	2784	12	substance	substance	NOUN
ftr-353	2784	13	remains	remain	VERB
ftr-353	2784	14	the	the	DET
ftr-353	2784	15	right	right	ADJ
ftr-353	2784	16	touchstone	touchstone	NOUN
ftr-353	2784	17	for	for	ADP
ftr-353	2784	18	characterizing	characterize	VERB
ftr-353	2784	19	funds	fund	NOUN
ftr-353	2784	20	received	receive	VERB
ftr-353	2784	21	when	when	SCONJ
ftr-353	2784	22	a	a	DET
ftr-353	2784	23	shareholder	shareholder	NOUN
ftr-353	2784	24	diverts	divert	VERB
ftr-353	2784	25	them	they	PRON
ftr-353	2784	26	before	before	SCONJ
ftr-353	2784	27	they	they	PRON
ftr-353	2784	28	can	can	AUX
ftr-353	2784	29	be	be	AUX
ftr-353	2784	30	recorded	record	VERB
ftr-353	2784	31	on	on	ADP
ftr-353	2784	32	the	the	DET
ftr-353	2784	33	corporation	corporation	NOUN
ftr-353	2784	34	’s	’s	PART
ftr-353	2784	35	books	book	NOUN
ftr-353	2784	36	,	,	PUNCT
ftr-353	2784	37	”	"	PUNCT
ftr-353	2784	38	and	and	CCONJ
ftr-353	2784	39	that	that	SCONJ
ftr-353	2784	40	they	they	PRON
ftr-353	2784	41	“	"	PUNCT
ftr-353	2784	42	may	may	AUX
ftr-353	2784	43	be	be	AUX
ftr-353	2784	44	seen	see	VERB
ftr-353	2784	45	as	as	ADP
ftr-353	2784	46	dividends	dividend	NOUN
ftr-353	2784	47	or	or	CCONJ
ftr-353	2784	48	capital	capital	NOUN
ftr-353	2784	49	distributions	distribution	NOUN
ftr-353	2784	50	for	for	ADP
ftr-353	2784	51	purposes	purpose	NOUN
ftr-353	2784	52	of	of	ADP
ftr-353	2784	53	§	§	PROPN
ftr-353	2784	54	§	§	PROPN
ftr-353	2784	55	301	301	NUM
ftr-353	2784	56	and	and	CCONJ
ftr-353	2784	57	316(a	316(a	NUM
ftr-353	2784	58	)	)	PUNCT
ftr-353	2784	59	.	.	PUNCT
ftr-353	2784	60	”	"	PUNCT
ftr-353	2785	1	he	he	PRON
ftr-353	2785	2	analyzed	analyze	VERB
ftr-353	2785	3	the	the	DET
ftr-353	2785	4	treatment	treatment	NOUN
ftr-353	2785	5	of	of	ADP
ftr-353	2785	6	distributions	distribution	NOUN
ftr-353	2785	7	received	receive	VERB
ftr-353	2785	8	with	with	ADP
ftr-353	2785	9	respect	respect	NOUN
ftr-353	2785	10	to	to	ADP
ftr-353	2785	11	a	a	DET
ftr-353	2785	12	corporation	corporation	NOUN
ftr-353	2785	13	’s	’s	PART
ftr-353	2785	14	stock	stock	NOUN
ftr-353	2785	15	under	under	ADP
ftr-353	2785	16	§	§	PROPN
ftr-353	2785	17	301(a	301(a	NUM
ftr-353	2785	18	)	)	PUNCT
ftr-353	2785	19	and	and	CCONJ
ftr-353	2785	20	concluded	conclude	VERB
ftr-353	2785	21	that	that	SCONJ
ftr-353	2785	22	an	an	DET
ftr-353	2785	23	exception	exception	NOUN
ftr-353	2785	24	for	for	ADP
ftr-353	2785	25	criminal	criminal	ADJ
ftr-353	2785	26	cases	case	NOUN
ftr-353	2785	27	was	be	AUX
ftr-353	2785	28	improper	improper	ADJ
ftr-353	2785	29	,	,	PUNCT
ftr-353	2785	30	and	and	CCONJ
ftr-353	2785	31	concluded	conclude	VERB
ftr-353	2785	32	:	:	PUNCT
ftr-353	2785	33	the	the	DET
ftr-353	2785	34	implausibility	implausibility	NOUN
ftr-353	2785	35	of	of	ADP
ftr-353	2785	36	a	a	DET
ftr-353	2785	37	statutory	statutory	ADJ
ftr-353	2785	38	reading	reading	NOUN
ftr-353	2785	39	that	that	PRON
ftr-353	2785	40	either	either	CCONJ
ftr-353	2785	41	creates	create	VERB
ftr-353	2785	42	a	a	DET
ftr-353	2785	43	tax	tax	NOUN
ftr-353	2785	44	limbo	limbo	NOUN
ftr-353	2785	45	or	or	CCONJ
ftr-353	2785	46	forces	force	NOUN
ftr-353	2785	47	resort	resort	VERB
ftr-353	2785	48	to	to	ADP
ftr-353	2785	49	an	an	DET
ftr-353	2785	50	atextual	atextual	ADJ
ftr-353	2785	51	stopgap	stopgap	NOUN
ftr-353	2785	52	is	be	AUX
ftr-353	2785	53	all	all	DET
ftr-353	2785	54	the	the	DET
ftr-353	2785	55	clearer	clear	ADJ
ftr-353	2785	56	from	from	ADP
ftr-353	2785	57	the	the	DET
ftr-353	2785	58	ninth	ninth	ADJ
ftr-353	2785	59	circuit	circuit	NOUN
ftr-353	2785	60	’s	’s	PART
ftr-353	2785	61	discussion	discussion	NOUN
ftr-353	2785	62	in	in	ADP
ftr-353	2785	63	this	this	DET
ftr-353	2785	64	case	case	NOUN
ftr-353	2785	65	of	of	ADP
ftr-353	2785	66	its	its	PRON
ftr-353	2785	67	own	own	ADJ
ftr-353	2785	68	understanding	understanding	NOUN
ftr-353	2785	69	of	of	ADP
ftr-353	2785	70	the	the	DET
ftr-353	2785	71	consequences	consequence	NOUN
ftr-353	2785	72	of	of	ADP
ftr-353	2785	73	miller	miller	PROPN
ftr-353	2785	74	’s	’s	PART
ftr-353	2785	75	rule	rule	NOUN
ftr-353	2785	76	:	:	PUNCT
ftr-353	2785	77	the	the	DET
ftr-353	2785	78	court	court	NOUN
ftr-353	2785	79	openly	openly	ADV
ftr-353	2785	80	acknowledged	acknowledge	VERB
ftr-353	2785	81	that	that	SCONJ
ftr-353	2785	82	“	"	PUNCT
ftr-353	2785	83	imposing	impose	VERB
ftr-353	2785	84	an	an	DET
ftr-353	2785	85	intent	intent	ADJ
ftr-353	2785	86	requirement	requirement	NOUN
ftr-353	2785	87	creates	create	VERB
ftr-353	2785	88	a	a	DET
ftr-353	2785	89	disconnect	disconnect	NOUN
ftr-353	2785	90	between	between	ADP
ftr-353	2785	91	civil	civil	ADJ
ftr-353	2785	92	and	and	CCONJ
ftr-353	2785	93	criminal	criminal	ADJ
ftr-353	2785	94	liability	liability	NOUN
ftr-353	2785	95	,	,	PUNCT
ftr-353	2785	96	”	"	PUNCT
ftr-353	2785	97	470	470	NUM
ftr-353	2785	98	f.3d	f.3d	NUM
ftr-353	2785	99	at	at	ADP
ftr-353	2785	100	934	934	NUM
ftr-353	2785	101	.	.	PUNCT
ftr-353	2786	1	in	in	ADP
ftr-353	2786	2	construing	construe	VERB
ftr-353	2786	3	distribution	distribution	NOUN
ftr-353	2786	4	rules	rule	NOUN
ftr-353	2786	5	that	that	PRON
ftr-353	2786	6	draw	draw	VERB
ftr-353	2786	7	no	no	DET
ftr-353	2786	8	distinction	distinction	NOUN
ftr-353	2786	9	in	in	ADP
ftr-353	2786	10	terms	term	NOUN
ftr-353	2786	11	of	of	ADP
ftr-353	2786	12	criminal	criminal	ADJ
ftr-353	2786	13	or	or	CCONJ
ftr-353	2786	14	civil	civil	ADJ
ftr-353	2786	15	consequences	consequence	NOUN
ftr-353	2786	16	,	,	PUNCT
ftr-353	2786	17	the	the	DET
ftr-353	2786	18	disparity	disparity	NOUN
ftr-353	2786	19	of	of	ADP
ftr-353	2786	20	treatment	treatment	NOUN
ftr-353	2786	21	assumed	assume	VERB
ftr-353	2786	22	by	by	ADP
ftr-353	2786	23	the	the	DET
ftr-353	2786	24	court	court	PROPN
ftr-353	2786	25	of	of	ADP
ftr-353	2786	26	appeals	appeal	NOUN
ftr-353	2786	27	counts	count	VERB
ftr-353	2786	28	heavily	heavily	ADV
ftr-353	2786	29	against	against	ADP
ftr-353	2786	30	its	its	PRON
ftr-353	2786	31	contemporaneous	contemporaneous	ADJ
ftr-353	2786	32	intent	intent	NOUN
ftr-353	2786	33	construction	construction	NOUN
ftr-353	2786	34	(	(	PUNCT
ftr-353	2786	35	quite	quite	ADV
ftr-353	2786	36	apart	apart	ADV
ftr-353	2786	37	from	from	ADP
ftr-353	2786	38	the	the	DET
ftr-353	2786	39	circuit	circuit	NOUN
ftr-353	2786	40	’s	’s	PART
ftr-353	2786	41	understanding	understanding	NOUN
ftr-353	2786	42	that	that	SCONJ
ftr-353	2786	43	its	its	PRON
ftr-353	2786	44	interpretation	interpretation	NOUN
ftr-353	2786	45	entails	entail	VERB
ftr-353	2786	46	criminal	criminal	ADJ
ftr-353	2786	47	liability	liability	NOUN
ftr-353	2786	48	for	for	ADP
ftr-353	2786	49	evasion	evasion	NOUN
ftr-353	2786	50	without	without	ADP
ftr-353	2786	51	any	any	DET
ftr-353	2786	52	showing	showing	NOUN
ftr-353	2786	53	of	of	ADP
ftr-353	2786	54	a	a	DET
ftr-353	2786	55	tax	tax	NOUN
ftr-353	2786	56	deficiency	deficiency	NOUN
ftr-353	2786	57	)	)	PUNCT
ftr-353	2786	58	.	.	PUNCT
ftr-353	2787	1	•	•	NOUN
ftr-353	2787	2	the	the	DET
ftr-353	2787	3	court	court	NOUN
ftr-353	2787	4	declined	decline	VERB
ftr-353	2787	5	to	to	PART
ftr-353	2787	6	address	address	VERB
ftr-353	2787	7	the	the	DET
ftr-353	2787	8	government	government	NOUN
ftr-353	2787	9	’s	’s	PART
ftr-353	2787	10	alternative	alternative	ADJ
ftr-353	2787	11	argument	argument	NOUN
ftr-353	2787	12	that	that	SCONJ
ftr-353	2787	13	diversion	diversion	NOUN
ftr-353	2787	14	was	be	AUX
ftr-353	2787	15	an	an	DET
ftr-353	2787	16	unlawful	unlawful	ADJ
ftr-353	2787	17	act	act	NOUN
ftr-353	2787	18	akin	akin	ADJ
ftr-353	2787	19	to	to	ADP
ftr-353	2787	20	embezzlement	embezzlement	NOUN
ftr-353	2787	21	,	,	PUNCT
ftr-353	2787	22	rather	rather	ADV
ftr-353	2787	23	than	than	ADP
ftr-353	2787	24	a	a	DET
ftr-353	2787	25	distribution	distribution	NOUN
ftr-353	2787	26	with	with	ADP
ftr-353	2787	27	respect	respect	NOUN
ftr-353	2787	28	to	to	ADP
ftr-353	2787	29	the	the	DET
ftr-353	2787	30	corporation	corporation	NOUN
ftr-353	2787	31	’s	’s	PART
ftr-353	2787	32	stock	stock	NOUN
ftr-353	2787	33	,	,	PUNCT
ftr-353	2787	34	which	which	PRON
ftr-353	2787	35	would	would	AUX
ftr-353	2787	36	result	result	VERB
ftr-353	2787	37	in	in	ADP
ftr-353	2787	38	§	§	PROPN
ftr-353	2787	39	§	§	PROPN
ftr-353	2787	40	301	301	NUM
ftr-353	2787	41	and	and	CCONJ
ftr-353	2787	42	316	316	NUM
ftr-353	2787	43	being	be	AUX
ftr-353	2787	44	irrelevant	irrelevant	ADJ
ftr-353	2787	45	and	and	CCONJ
ftr-353	2787	46	give	give	VERB
ftr-353	2787	47	rise	rise	NOUN
ftr-353	2787	48	to	to	ADP
ftr-353	2787	49	215	215	NUM
ftr-353	2787	50	florida	florida	PROPN
ftr-353	2787	51	tax	tax	NOUN
ftr-353	2787	52	review	review	NOUN
ftr-353	2788	1	[	[	X
ftr-353	2788	2	vol	vol	NOUN
ftr-353	2788	3	.	.	PUNCT
ftr-353	2789	1	10	10	NUM
ftr-353	2789	2	:	:	PUNCT
ftr-353	2789	3	si	si	NOUN
ftr-353	2789	4	deficiency	deficiency	NOUN
ftr-353	2789	5	for	for	ADP
ftr-353	2789	6	failure	failure	NOUN
ftr-353	2789	7	to	to	PART
ftr-353	2789	8	report	report	VERB
ftr-353	2789	9	the	the	DET
ftr-353	2789	10	proceeds	proceed	NOUN
ftr-353	2789	11	of	of	ADP
ftr-353	2789	12	a	a	DET
ftr-353	2789	13	theft	theft	NOUN
ftr-353	2789	14	,	,	PUNCT
ftr-353	2789	15	because	because	SCONJ
ftr-353	2789	16	that	that	DET
ftr-353	2789	17	question	question	NOUN
ftr-353	2789	18	had	have	AUX
ftr-353	2789	19	not	not	PART
ftr-353	2789	20	been	be	AUX
ftr-353	2789	21	considered	consider	VERB
ftr-353	2789	22	by	by	ADP
ftr-353	2789	23	the	the	DET
ftr-353	2789	24	court	court	NOUN
ftr-353	2789	25	of	of	ADP
ftr-353	2789	26	appeals	appeal	NOUN
ftr-353	2789	27	.	.	PUNCT
ftr-353	2790	1	(	(	PUNCT
ftr-353	2790	2	a	a	X
ftr-353	2790	3	)	)	PUNCT
ftr-353	2790	4	boulware	boulware	NOUN
ftr-353	2790	5	on	on	ADP
ftr-353	2790	6	remand	remand	NOUN
ftr-353	2790	7	.	.	PUNCT
ftr-353	2791	1	it	it	PRON
ftr-353	2791	2	was	be	AUX
ftr-353	2791	3	a	a	DET
ftr-353	2791	4	pyrrhic	pyrrhic	ADJ
ftr-353	2791	5	victory	victory	NOUN
ftr-353	2791	6	before	before	ADP
ftr-353	2791	7	the	the	DET
ftr-353	2791	8	supreme	supreme	PROPN
ftr-353	2791	9	court	court	PROPN
ftr-353	2791	10	.	.	PUNCT
ftr-353	2792	1	he	he	PRON
ftr-353	2792	2	’s	’s	AUX
ftr-353	2792	3	still	still	ADV
ftr-353	2792	4	going	go	VERB
ftr-353	2792	5	to	to	PART
ftr-353	2792	6	get	get	VERB
ftr-353	2792	7	room	room	NOUN
ftr-353	2792	8	and	and	CCONJ
ftr-353	2792	9	board	board	NOUN
ftr-353	2792	10	from	from	ADP
ftr-353	2792	11	the	the	DET
ftr-353	2792	12	federal	federal	ADJ
ftr-353	2792	13	government	government	NOUN
ftr-353	2792	14	for	for	ADP
ftr-353	2792	15	a	a	DET
ftr-353	2792	16	few	few	ADJ
ftr-353	2792	17	years	year	NOUN
ftr-353	2792	18	.	.	PUNCT
ftr-353	2793	1	the	the	DET
ftr-353	2793	2	ninth	ninth	ADJ
ftr-353	2793	3	circuit	circuit	NOUN
ftr-353	2793	4	still	still	ADV
ftr-353	2793	5	refuses	refuse	VERB
ftr-353	2793	6	to	to	PART
ftr-353	2793	7	permit	permit	VERB
ftr-353	2793	8	the	the	DET
ftr-353	2793	9	use	use	NOUN
ftr-353	2793	10	of	of	ADP
ftr-353	2793	11	the	the	DET
ftr-353	2793	12	“	"	PUNCT
ftr-353	2793	13	return	return	NOUN
ftr-353	2793	14	of	of	ADP
ftr-353	2793	15	capital	capital	NOUN
ftr-353	2793	16	”	"	PUNCT
ftr-353	2793	17	theory	theory	NOUN
ftr-353	2793	18	.	.	PUNCT
ftr-353	2794	1	united	united	PROPN
ftr-353	2794	2	states	states	PROPN
ftr-353	2794	3	v.	v.	ADP
ftr-353	2794	4	boulware	boulware	PROPN
ftr-353	2794	5	,	,	PUNCT
ftr-353	2794	6	558	558	NUM
ftr-353	2794	7	f.3d	f.3d	NUM
ftr-353	2794	8	971	971	NUM
ftr-353	2794	9	(	(	PUNCT
ftr-353	2794	10	9th	9th	ADJ
ftr-353	2794	11	cir	cir	NOUN
ftr-353	2794	12	.	.	PUNCT
ftr-353	2794	13	3/9/09	3/9/09	NUM
ftr-353	2794	14	)	)	PUNCT
ftr-353	2794	15	.	.	PUNCT
ftr-353	2795	1	in	in	ADP
ftr-353	2795	2	ruling	rule	VERB
ftr-353	2795	3	to	to	ADP
ftr-353	2795	4	affirm	affirm	NOUN
ftr-353	2795	5	boulware	boulware	NOUN
ftr-353	2795	6	’s	’s	PART
ftr-353	2795	7	conviction	conviction	NOUN
ftr-353	2795	8	,	,	PUNCT
ftr-353	2795	9	the	the	DET
ftr-353	2795	10	court	court	NOUN
ftr-353	2795	11	(	(	PUNCT
ftr-353	2795	12	judge	judge	PROPN
ftr-353	2795	13	thomas	thomas	PROPN
ftr-353	2795	14	)	)	PUNCT
ftr-353	2795	15	held	hold	VERB
ftr-353	2795	16	that	that	SCONJ
ftr-353	2795	17	the	the	DET
ftr-353	2795	18	proffer	proffer	NOUN
ftr-353	2795	19	of	of	ADP
ftr-353	2795	20	expert	expert	ADJ
ftr-353	2795	21	testimony	testimony	NOUN
ftr-353	2795	22	to	to	PART
ftr-353	2795	23	establish	establish	VERB
ftr-353	2795	24	the	the	DET
ftr-353	2795	25	theory	theory	NOUN
ftr-353	2795	26	that	that	SCONJ
ftr-353	2795	27	corporate	corporate	ADJ
ftr-353	2795	28	distributions	distribution	NOUN
ftr-353	2795	29	were	be	AUX
ftr-353	2795	30	legally	legally	ADV
ftr-353	2795	31	non	non	ADJ
ftr-353	2795	32	-	-	ADJ
ftr-353	2795	33	taxable	taxable	ADJ
ftr-353	2795	34	because	because	SCONJ
ftr-353	2795	35	the	the	DET
ftr-353	2795	36	corporation	corporation	NOUN
ftr-353	2795	37	had	have	VERB
ftr-353	2795	38	no	no	DET
ftr-353	2795	39	earnings	earning	NOUN
ftr-353	2795	40	and	and	CCONJ
ftr-353	2795	41	profits	profit	NOUN
ftr-353	2795	42	was	be	AUX
ftr-353	2795	43	properly	properly	ADV
ftr-353	2795	44	rejected	reject	VERB
ftr-353	2795	45	because	because	SCONJ
ftr-353	2795	46	the	the	DET
ftr-353	2795	47	expert	expert	NOUN
ftr-353	2795	48	testimony	testimony	NOUN
ftr-353	2795	49	constituted	constitute	VERB
ftr-353	2795	50	a	a	DET
ftr-353	2795	51	legal	legal	ADJ
ftr-353	2795	52	opinion	opinion	NOUN
ftr-353	2795	53	and	and	CCONJ
ftr-353	2795	54	it	it	PRON
ftr-353	2795	55	was	be	AUX
ftr-353	2795	56	within	within	ADP
ftr-353	2795	57	the	the	DET
ftr-353	2795	58	discretion	discretion	NOUN
ftr-353	2795	59	of	of	ADP
ftr-353	2795	60	the	the	DET
ftr-353	2795	61	trial	trial	NOUN
ftr-353	2795	62	judge	judge	NOUN
ftr-353	2795	63	to	to	PART
ftr-353	2795	64	exclude	exclude	VERB
ftr-353	2795	65	it	it	PRON
ftr-353	2795	66	.	.	PUNCT
ftr-353	2796	1	judge	judge	PROPN
ftr-353	2796	2	thomas	thomas	PROPN
ftr-353	2796	3	went	go	VERB
ftr-353	2796	4	on	on	ADP
ftr-353	2796	5	to	to	PART
ftr-353	2796	6	hold	hold	VERB
ftr-353	2796	7	that	that	SCONJ
ftr-353	2796	8	in	in	ADP
ftr-353	2796	9	order	order	NOUN
ftr-353	2796	10	to	to	PART
ftr-353	2796	11	be	be	AUX
ftr-353	2796	12	non	non	ADJ
ftr-353	2796	13	-	-	ADJ
ftr-353	2796	14	taxable	taxable	ADJ
ftr-353	2796	15	the	the	DET
ftr-353	2796	16	distribution	distribution	NOUN
ftr-353	2796	17	had	have	VERB
ftr-353	2796	18	to	to	PART
ftr-353	2796	19	be	be	AUX
ftr-353	2796	20	made	make	VERB
ftr-353	2796	21	with	with	ADP
ftr-353	2796	22	respect	respect	NOUN
ftr-353	2796	23	to	to	ADP
ftr-353	2796	24	the	the	DET
ftr-353	2796	25	corporation	corporation	NOUN
ftr-353	2796	26	’s	’s	PART
ftr-353	2796	27	stock	stock	NOUN
ftr-353	2796	28	and	and	CCONJ
ftr-353	2796	29	there	there	PRON
ftr-353	2796	30	was	be	VERB
ftr-353	2796	31	no	no	DET
ftr-353	2796	32	affirmative	affirmative	ADJ
ftr-353	2796	33	evidence	evidence	NOUN
ftr-353	2796	34	“	"	PUNCT
ftr-353	2796	35	that	that	SCONJ
ftr-353	2796	36	any	any	DET
ftr-353	2796	37	nexus	nexus	NOUN
ftr-353	2796	38	existed	exist	VERB
ftr-353	2796	39	between	between	ADP
ftr-353	2796	40	the	the	DET
ftr-353	2796	41	distribution	distribution	NOUN
ftr-353	2796	42	and	and	CCONJ
ftr-353	2796	43	boulware	boulware	NOUN
ftr-353	2796	44	’s	’s	PART
ftr-353	2796	45	stock	stock	NOUN
ftr-353	2796	46	ownership	ownership	NOUN
ftr-353	2796	47	.	.	PUNCT
ftr-353	2796	48	”	"	PUNCT
ftr-353	2797	1	“	"	PUNCT
ftr-353	2797	2	[	[	X
ftr-353	2797	3	a]t	a]t	NOUN
ftr-353	2797	4	the	the	DET
ftr-353	2797	5	very	very	ADV
ftr-353	2797	6	least	least	ADJ
ftr-353	2797	7	a	a	DET
ftr-353	2797	8	taxpayer	taxpayer	NOUN
ftr-353	2797	9	must	must	AUX
ftr-353	2797	10	tender	tender	VERB
ftr-353	2797	11	some	some	DET
ftr-353	2797	12	evidence	evidence	NOUN
ftr-353	2797	13	of	of	ADP
ftr-353	2797	14	nexus	nexus	NOUN
ftr-353	2797	15	between	between	ADP
ftr-353	2797	16	the	the	DET
ftr-353	2797	17	corporate	corporate	ADJ
ftr-353	2797	18	distribution	distribution	NOUN
ftr-353	2797	19	and	and	CCONJ
ftr-353	2797	20	stock	stock	NOUN
ftr-353	2797	21	ownership	ownership	NOUN
ftr-353	2797	22	,	,	PUNCT
ftr-353	2797	23	or	or	CCONJ
ftr-353	2797	24	show	show	VERB
ftr-353	2797	25	that	that	SCONJ
ftr-353	2797	26	there	there	PRON
ftr-353	2797	27	were	be	VERB
ftr-353	2797	28	no	no	DET
ftr-353	2797	29	other	other	ADJ
ftr-353	2797	30	alternate	alternate	ADJ
ftr-353	2797	31	explanations	explanation	NOUN
ftr-353	2797	32	,	,	PUNCT
ftr-353	2797	33	in	in	ADP
ftr-353	2797	34	order	order	NOUN
ftr-353	2797	35	to	to	PART
ftr-353	2797	36	proceed	proceed	VERB
ftr-353	2797	37	with	with	ADP
ftr-353	2797	38	a	a	DET
ftr-353	2797	39	return	return	NOUN
ftr-353	2797	40	of	of	ADP
ftr-353	2797	41	capital	capital	NOUN
ftr-353	2797	42	theory	theory	NOUN
ftr-353	2797	43	at	at	ADP
ftr-353	2797	44	trial	trial	NOUN
ftr-353	2797	45	.	.	PUNCT
ftr-353	2797	46	”	"	PUNCT
ftr-353	2798	1	boulware	boulware	NOUN
ftr-353	2798	2	did	do	VERB
ftr-353	2798	3	neither	neither	CCONJ
ftr-353	2798	4	,	,	PUNCT
ftr-353	2798	5	and	and	CCONJ
ftr-353	2798	6	thus	thus	ADV
ftr-353	2798	7	the	the	DET
ftr-353	2798	8	district	district	NOUN
ftr-353	2798	9	court	court	NOUN
ftr-353	2798	10	did	do	AUX
ftr-353	2798	11	not	not	PART
ftr-353	2798	12	err	err	VERB
ftr-353	2798	13	in	in	ADP
ftr-353	2798	14	declining	decline	VERB
ftr-353	2798	15	to	to	PART
ftr-353	2798	16	allow	allow	VERB
ftr-353	2798	17	him	he	PRON
ftr-353	2798	18	to	to	PART
ftr-353	2798	19	present	present	VERB
ftr-353	2798	20	his	his	PRON
ftr-353	2798	21	theory	theory	NOUN
ftr-353	2798	22	to	to	ADP
ftr-353	2798	23	the	the	DET
ftr-353	2798	24	jury	jury	NOUN
ftr-353	2798	25	.	.	PUNCT
ftr-353	2799	1	•	•	INTJ
ftr-353	2799	2	he	he	PRON
ftr-353	2799	3	further	far	ADV
ftr-353	2799	4	held	hold	VERB
ftr-353	2799	5	there	there	PRON
ftr-353	2799	6	was	be	VERB
ftr-353	2799	7	no	no	DET
ftr-353	2799	8	evidence	evidence	NOUN
ftr-353	2799	9	that	that	SCONJ
ftr-353	2799	10	boulware	boulware	NOUN
ftr-353	2799	11	’s	’s	PART
ftr-353	2799	12	stock	stock	NOUN
ftr-353	2799	13	basis	basis	NOUN
ftr-353	2799	14	equaled	equal	VERB
ftr-353	2799	15	or	or	CCONJ
ftr-353	2799	16	exceeded	exceed	VERB
ftr-353	2799	17	the	the	DET
ftr-353	2799	18	$	$	SYM
ftr-353	2799	19	10	10	NUM
ftr-353	2799	20	million	million	NUM
ftr-353	2799	21	of	of	ADP
ftr-353	2799	22	corporate	corporate	ADJ
ftr-353	2799	23	distributions	distribution	NOUN
ftr-353	2799	24	to	to	PART
ftr-353	2799	25	boulware	boulware	VERB
ftr-353	2799	26	.	.	PUNCT
ftr-353	2800	1	(	(	PUNCT
ftr-353	2800	2	b	b	X
ftr-353	2800	3	)	)	PUNCT
ftr-353	2800	4	and	and	CCONJ
ftr-353	2800	5	on	on	ADP
ftr-353	2800	6	the	the	DET
ftr-353	2800	7	merits	merit	NOUN
ftr-353	2800	8	in	in	ADP
ftr-353	2800	9	the	the	DET
ftr-353	2800	10	tax	tax	NOUN
ftr-353	2800	11	case	case	NOUN
ftr-353	2800	12	,	,	PUNCT
ftr-353	2800	13	boulware	boulware	NOUN
ftr-353	2800	14	’s	’s	PART
ftr-353	2800	15	corporations	corporation	NOUN
ftr-353	2800	16	lose	lose	VERB
ftr-353	2800	17	deductions	deduction	NOUN
ftr-353	2800	18	.	.	PUNCT
ftr-353	2801	1	hie	hie	NOUN
ftr-353	2801	2	holdings	holdings	PROPN
ftr-353	2801	3	,	,	PUNCT
ftr-353	2801	4	inc	inc	PROPN
ftr-353	2801	5	.	.	PROPN
ftr-353	2802	1	v.	v.	PROPN
ftr-353	2802	2	commissioner	commissioner	PROPN
ftr-353	2802	3	,	,	PUNCT
ftr-353	2802	4	t.c	t.c	PROPN
ftr-353	2802	5	.	.	PROPN
ftr-353	2802	6	memo	memo	NOUN
ftr-353	2802	7	.	.	PUNCT
ftr-353	2803	1	2009	2009	NUM
ftr-353	2803	2	-	-	SYM
ftr-353	2803	3	130	130	NUM
ftr-353	2803	4	(	(	PUNCT
ftr-353	2803	5	6/8/09	6/8/09	NOUN
ftr-353	2803	6	)	)	PUNCT
ftr-353	2803	7	.	.	PUNCT
ftr-353	2804	1	based	base	VERB
ftr-353	2804	2	on	on	ADP
ftr-353	2804	3	a	a	DET
ftr-353	2804	4	voluminous	voluminous	ADJ
ftr-353	2804	5	trial	trial	NOUN
ftr-353	2804	6	record	record	NOUN
ftr-353	2804	7	,	,	PUNCT
ftr-353	2804	8	the	the	DET
ftr-353	2804	9	tax	tax	NOUN
ftr-353	2804	10	court	court	NOUN
ftr-353	2804	11	(	(	PUNCT
ftr-353	2804	12	judge	judge	NOUN
ftr-353	2804	13	laro	laro	PROPN
ftr-353	2804	14	)	)	PUNCT
ftr-353	2804	15	denied	deny	VERB
ftr-353	2804	16	losses	loss	NOUN
ftr-353	2804	17	and	and	CCONJ
ftr-353	2804	18	deductions	deduction	NOUN
ftr-353	2804	19	to	to	ADP
ftr-353	2804	20	corporations	corporation	NOUN
ftr-353	2804	21	controlled	control	VERB
ftr-353	2804	22	by	by	ADP
ftr-353	2804	23	boulware	boulware	NOUN
ftr-353	2804	24	and	and	CCONJ
ftr-353	2804	25	owned	own	VERB
ftr-353	2804	26	in	in	ADP
ftr-353	2804	27	part	part	NOUN
ftr-353	2804	28	by	by	ADP
ftr-353	2804	29	his	his	PRON
ftr-353	2804	30	former	former	ADJ
ftr-353	2804	31	secretary	secretary	NOUN
ftr-353	2804	32	/	/	SYM
ftr-353	2804	33	mistress	mistress	NOUN
ftr-353	2804	34	in	in	ADP
ftr-353	2804	35	trust	trust	NOUN
ftr-353	2804	36	for	for	ADP
ftr-353	2804	37	one	one	NUM
ftr-353	2804	38	of	of	ADP
ftr-353	2804	39	their	their	PRON
ftr-353	2804	40	children	child	NOUN
ftr-353	2804	41	.	.	PUNCT
ftr-353	2805	1	the	the	DET
ftr-353	2805	2	court	court	NOUN
ftr-353	2805	3	denied	deny	VERB
ftr-353	2805	4	net	net	ADJ
ftr-353	2805	5	operating	operating	NOUN
ftr-353	2805	6	losses	loss	NOUN
ftr-353	2805	7	arising	arise	VERB
ftr-353	2805	8	from	from	ADP
ftr-353	2805	9	nol	nol	NOUN
ftr-353	2805	10	carryovers	carryover	NOUN
ftr-353	2805	11	,	,	PUNCT
ftr-353	2805	12	disallowed	disallow	VERB
ftr-353	2805	13	claimed	claim	VERB
ftr-353	2805	14	bad	bad	ADJ
ftr-353	2805	15	debt	debt	NOUN
ftr-353	2805	16	deductions	deduction	NOUN
ftr-353	2805	17	,	,	PUNCT
ftr-353	2805	18	denied	deny	VERB
ftr-353	2805	19	deductions	deduction	NOUN
ftr-353	2805	20	for	for	ADP
ftr-353	2805	21	claimed	claim	VERB
ftr-353	2805	22	professional	professional	ADJ
ftr-353	2805	23	fees	fee	NOUN
ftr-353	2805	24	(	(	PUNCT
ftr-353	2805	25	related	relate	VERB
ftr-353	2805	26	to	to	PART
ftr-353	2805	27	boulware	boulware	VERB
ftr-353	2805	28	’s	’s	PART
ftr-353	2805	29	criminal	criminal	ADJ
ftr-353	2805	30	defense	defense	NOUN
ftr-353	2805	31	and	and	CCONJ
ftr-353	2805	32	civil	civil	ADJ
ftr-353	2805	33	proceedings	proceeding	NOUN
ftr-353	2805	34	by	by	ADP
ftr-353	2805	35	the	the	DET
ftr-353	2805	36	former	former	ADJ
ftr-353	2805	37	mistress	mistress	NOUN
ftr-353	2805	38	)	)	PUNCT
ftr-353	2805	39	,	,	PUNCT
ftr-353	2805	40	and	and	CCONJ
ftr-353	2805	41	upheld	uphold	VERB
ftr-353	2805	42	constructive	constructive	ADJ
ftr-353	2805	43	dividend	dividend	NOUN
ftr-353	2805	44	treatment	treatment	NOUN
ftr-353	2805	45	for	for	ADP
ftr-353	2805	46	distributions	distribution	NOUN
ftr-353	2805	47	to	to	PART
ftr-353	2805	48	boulware	boulware	VERB
ftr-353	2805	49	because	because	SCONJ
ftr-353	2805	50	professional	professional	ADJ
ftr-353	2805	51	fees	fee	NOUN
ftr-353	2805	52	were	be	AUX
ftr-353	2805	53	paid	pay	VERB
ftr-353	2805	54	by	by	ADP
ftr-353	2805	55	his	his	PRON
ftr-353	2805	56	constructive	constructive	ADJ
ftr-353	2805	57	withdrawals	withdrawal	NOUN
ftr-353	2805	58	from	from	ADP
ftr-353	2805	59	the	the	DET
ftr-353	2805	60	corporations	corporation	NOUN
ftr-353	2805	61	.	.	PUNCT
ftr-353	2806	1	the	the	DET
ftr-353	2806	2	court	court	NOUN
ftr-353	2806	3	found	find	VERB
ftr-353	2806	4	that	that	SCONJ
ftr-353	2806	5	the	the	DET
ftr-353	2806	6	professional	professional	ADJ
ftr-353	2806	7	fees	fee	NOUN
ftr-353	2806	8	treated	treat	VERB
ftr-353	2806	9	as	as	ADP
ftr-353	2806	10	constructive	constructive	ADJ
ftr-353	2806	11	dividends	dividend	NOUN
ftr-353	2806	12	did	do	AUX
ftr-353	2806	13	not	not	PART
ftr-353	2806	14	exceed	exceed	VERB
ftr-353	2806	15	the	the	DET
ftr-353	2806	16	e&p	e&p	PROPN
ftr-353	2806	17	available	available	ADJ
ftr-353	2806	18	for	for	ADP
ftr-353	2806	19	the	the	DET
ftr-353	2806	20	year	year	NOUN
ftr-353	2806	21	.	.	PUNCT
ftr-353	2807	1	4	4	X
ftr-353	2807	2	.	.	X
ftr-353	2807	3	apparently	apparently	ADV
ftr-353	2807	4	it	it	PRON
ftr-353	2807	5	’s	’	VERB
ftr-353	2807	6	ok	ok	INTJ
ftr-353	2807	7	to	to	PART
ftr-353	2807	8	lie	lie	VERB
ftr-353	2807	9	on	on	ADP
ftr-353	2807	10	irrelevant	irrelevant	ADJ
ftr-353	2807	11	attachments	attachment	NOUN
ftr-353	2807	12	to	to	ADP
ftr-353	2807	13	an	an	DET
ftr-353	2807	14	amended	amend	VERB
ftr-353	2807	15	return	return	NOUN
ftr-353	2807	16	.	.	PUNCT
ftr-353	2808	1	united	united	PROPN
ftr-353	2808	2	states	states	PROPN
ftr-353	2808	3	v.	v.	PROPN
ftr-353	2808	4	adams	adams	PROPN
ftr-353	2808	5	,	,	PUNCT
ftr-353	2808	6	314	314	NUM
ftr-353	2808	7	fed	feed	VERB
ftr-353	2808	8	.	.	PUNCT
ftr-353	2809	1	appx	appx	PROPN
ftr-353	2809	2	.	.	PROPN
ftr-353	2810	1	633	633	NUM
ftr-353	2810	2	(	(	PUNCT
ftr-353	2810	3	5th	5th	ADJ
ftr-353	2810	4	cir	cir	NOUN
ftr-353	2810	5	.	.	PUNCT
ftr-353	2811	1	2/17/09	2/17/09	NUM
ftr-353	2811	2	)	)	PUNCT
ftr-353	2811	3	.	.	PUNCT
ftr-353	2812	1	the	the	DET
ftr-353	2812	2	taxpayer	taxpayer	NOUN
ftr-353	2812	3	was	be	AUX
ftr-353	2812	4	convicted	convict	VERB
ftr-353	2812	5	under	under	ADP
ftr-353	2812	6	§	§	PROPN
ftr-353	2812	7	7206(1	7206(1	NUM
ftr-353	2812	8	)	)	PUNCT
ftr-353	2812	9	on	on	ADP
ftr-353	2812	10	two	two	NUM
ftr-353	2812	11	counts	count	NOUN
ftr-353	2812	12	of	of	ADP
ftr-353	2812	13	filing	file	VERB
ftr-353	2812	14	a	a	DET
ftr-353	2812	15	false	false	ADJ
ftr-353	2812	16	return	return	NOUN
ftr-353	2812	17	.	.	PUNCT
ftr-353	2813	1	one	one	NUM
ftr-353	2813	2	count	count	NOUN
ftr-353	2813	3	was	be	AUX
ftr-353	2813	4	based	base	VERB
ftr-353	2813	5	on	on	ADP
ftr-353	2813	6	the	the	DET
ftr-353	2813	7	theory	theory	NOUN
ftr-353	2813	8	that	that	SCONJ
ftr-353	2813	9	in	in	ADP
ftr-353	2813	10	signing	sign	VERB
ftr-353	2813	11	a	a	DET
ftr-353	2813	12	form	form	NOUN
ftr-353	2813	13	1040x	1040x	NOUN
ftr-353	2813	14	amended	amend	VERB
ftr-353	2813	15	return	return	NOUN
ftr-353	2813	16	,	,	PUNCT
ftr-353	2813	17	by	by	ADP
ftr-353	2813	18	virtue	virtue	NOUN
ftr-353	2813	19	of	of	ADP
ftr-353	2813	20	the	the	DET
ftr-353	2813	21	jurat	jurat	NOUN
ftr-353	2813	22	,	,	PUNCT
ftr-353	2813	23	the	the	DET
ftr-353	2813	24	taxpayer	taxpayer	NOUN
ftr-353	2813	25	2010	2010	NUM
ftr-353	2813	26	]	]	PUNCT
ftr-353	2813	27	recent	recent	ADJ
ftr-353	2813	28	developments	development	NOUN
ftr-353	2813	29	in	in	ADP
ftr-353	2813	30	federal	federal	ADJ
ftr-353	2813	31	income	income	NOUN
ftr-353	2813	32	taxation	taxation	NOUN
ftr-353	2813	33	216	216	NUM
ftr-353	2813	34	falsely	falsely	ADV
ftr-353	2813	35	swore	swear	VERB
ftr-353	2813	36	to	to	ADP
ftr-353	2813	37	truth	truth	NOUN
ftr-353	2813	38	of	of	ADP
ftr-353	2813	39	an	an	DET
ftr-353	2813	40	attached	attach	VERB
ftr-353	2813	41	copy	copy	NOUN
ftr-353	2813	42	of	of	ADP
ftr-353	2813	43	his	his	PRON
ftr-353	2813	44	original	original	ADJ
ftr-353	2813	45	schedule	schedule	NOUN
ftr-353	2813	46	c	c	NOUN
ftr-353	2813	47	,	,	PUNCT
ftr-353	2813	48	which	which	PRON
ftr-353	2813	49	contained	contain	VERB
ftr-353	2813	50	income	income	NOUN
ftr-353	2813	51	omissions	omission	NOUN
ftr-353	2813	52	.	.	PUNCT
ftr-353	2814	1	(	(	PUNCT
ftr-353	2814	2	the	the	DET
ftr-353	2814	3	government	government	NOUN
ftr-353	2814	4	did	do	AUX
ftr-353	2814	5	not	not	PART
ftr-353	2814	6	seek	seek	VERB
ftr-353	2814	7	an	an	DET
ftr-353	2814	8	indictment	indictment	NOUN
ftr-353	2814	9	for	for	ADP
ftr-353	2814	10	making	make	VERB
ftr-353	2814	11	false	false	ADJ
ftr-353	2814	12	statements	statement	NOUN
ftr-353	2814	13	on	on	ADP
ftr-353	2814	14	the	the	DET
ftr-353	2814	15	original	original	ADJ
ftr-353	2814	16	form	form	NOUN
ftr-353	2814	17	1040	1040	NUM
ftr-353	2814	18	,	,	PUNCT
ftr-353	2814	19	because	because	SCONJ
ftr-353	2814	20	the	the	DET
ftr-353	2814	21	applicable	applicable	ADJ
ftr-353	2814	22	statute	statute	NOUN
ftr-353	2814	23	of	of	ADP
ftr-353	2814	24	limitations	limitation	NOUN
ftr-353	2814	25	had	have	AUX
ftr-353	2814	26	run	run	VERB
ftr-353	2814	27	.	.	PUNCT
ftr-353	2814	28	)	)	PUNCT
ftr-353	2815	1	the	the	DET
ftr-353	2815	2	court	court	NOUN
ftr-353	2815	3	of	of	ADP
ftr-353	2815	4	appeals	appeals	PROPN
ftr-353	2815	5	reversed	reverse	VERB
ftr-353	2815	6	the	the	DET
ftr-353	2815	7	conviction	conviction	NOUN
ftr-353	2815	8	on	on	ADP
ftr-353	2815	9	this	this	DET
ftr-353	2815	10	count	count	NOUN
ftr-353	2815	11	.	.	PUNCT
ftr-353	2816	1	the	the	DET
ftr-353	2816	2	jurat	jurat	NOUN
ftr-353	2816	3	on	on	ADP
ftr-353	2816	4	the	the	DET
ftr-353	2816	5	form	form	NOUN
ftr-353	2816	6	1040x	1040x	PROPN
ftr-353	2816	7	states	state	VERB
ftr-353	2816	8	that	that	SCONJ
ftr-353	2816	9	the	the	DET
ftr-353	2816	10	taxpayer	taxpayer	NOUN
ftr-353	2816	11	has	have	AUX
ftr-353	2816	12	“	"	PUNCT
ftr-353	2816	13	examined	examine	VERB
ftr-353	2816	14	this	this	DET
ftr-353	2816	15	amended	amend	VERB
ftr-353	2816	16	return	return	NOUN
ftr-353	2816	17	,	,	PUNCT
ftr-353	2816	18	including	include	VERB
ftr-353	2816	19	accompanying	accompany	VERB
ftr-353	2816	20	schedules	schedule	NOUN
ftr-353	2816	21	and	and	CCONJ
ftr-353	2816	22	statements	statement	NOUN
ftr-353	2816	23	,	,	PUNCT
ftr-353	2816	24	and	and	CCONJ
ftr-353	2816	25	to	to	ADP
ftr-353	2816	26	the	the	DET
ftr-353	2816	27	best	good	ADJ
ftr-353	2816	28	of	of	ADP
ftr-353	2816	29	my	my	PRON
ftr-353	2816	30	knowledge	knowledge	NOUN
ftr-353	2816	31	and	and	CCONJ
ftr-353	2816	32	belief	belief	NOUN
ftr-353	2816	33	,	,	PUNCT
ftr-353	2816	34	this	this	DET
ftr-353	2816	35	amended	amend	VERB
ftr-353	2816	36	return	return	NOUN
ftr-353	2816	37	is	be	AUX
ftr-353	2816	38	true	true	ADJ
ftr-353	2816	39	,	,	PUNCT
ftr-353	2816	40	correct	correct	ADJ
ftr-353	2816	41	,	,	PUNCT
ftr-353	2816	42	and	and	CCONJ
ftr-353	2816	43	complete	complete	ADJ
ftr-353	2816	44	.	.	PUNCT
ftr-353	2816	45	”	"	PUNCT
ftr-353	2816	46	by	by	ADP
ftr-353	2816	47	specifying	specify	VERB
ftr-353	2816	48	that	that	SCONJ
ftr-353	2816	49	the	the	DET
ftr-353	2816	50	signer	signer	NOUN
ftr-353	2816	51	’s	’s	PART
ftr-353	2816	52	examination	examination	NOUN
ftr-353	2816	53	extends	extend	VERB
ftr-353	2816	54	to	to	ADP
ftr-353	2816	55	the	the	DET
ftr-353	2816	56	amended	amend	VERB
ftr-353	2816	57	return	return	NOUN
ftr-353	2816	58	and	and	CCONJ
ftr-353	2816	59	all	all	DET
ftr-353	2816	60	attachments	attachment	NOUN
ftr-353	2816	61	while	while	SCONJ
ftr-353	2816	62	limiting	limit	VERB
ftr-353	2816	63	the	the	DET
ftr-353	2816	64	signer	signer	NOUN
ftr-353	2816	65	’s	’s	PART
ftr-353	2816	66	assurance	assurance	NOUN
ftr-353	2816	67	of	of	ADP
ftr-353	2816	68	truth	truth	NOUN
ftr-353	2816	69	,	,	PUNCT
ftr-353	2816	70	correctness	correctness	NOUN
ftr-353	2816	71	,	,	PUNCT
ftr-353	2816	72	and	and	CCONJ
ftr-353	2816	73	completeness	completeness	NOUN
ftr-353	2816	74	to	to	PART
ftr-353	2816	75	just	just	ADV
ftr-353	2816	76	the	the	DET
ftr-353	2816	77	amended	amend	VERB
ftr-353	2816	78	return	return	NOUN
ftr-353	2816	79	,	,	PUNCT
ftr-353	2816	80	the	the	DET
ftr-353	2816	81	jurat	jurat	NOUN
ftr-353	2816	82	’s	’s	PART
ftr-353	2816	83	language	language	NOUN
ftr-353	2816	84	makes	make	VERB
ftr-353	2816	85	a	a	DET
ftr-353	2816	86	clear	clear	ADJ
ftr-353	2816	87	distinction	distinction	NOUN
ftr-353	2816	88	between	between	ADP
ftr-353	2816	89	that	that	PRON
ftr-353	2816	90	which	which	PRON
ftr-353	2816	91	the	the	DET
ftr-353	2816	92	taxpayer	taxpayer	NOUN
ftr-353	2816	93	examined	examine	VERB
ftr-353	2816	94	and	and	CCONJ
ftr-353	2816	95	that	that	SCONJ
ftr-353	2816	96	which	which	PRON
ftr-353	2816	97	he	he	PRON
ftr-353	2816	98	swore	swear	VERB
ftr-353	2816	99	was	be	AUX
ftr-353	2816	100	true	true	ADJ
ftr-353	2816	101	.	.	PUNCT
ftr-353	2817	1	in	in	ADP
ftr-353	2817	2	the	the	DET
ftr-353	2817	3	case	case	NOUN
ftr-353	2817	4	of	of	ADP
ftr-353	2817	5	an	an	DET
ftr-353	2817	6	original	original	ADJ
ftr-353	2817	7	return	return	NOUN
ftr-353	2817	8	,	,	PUNCT
ftr-353	2817	9	this	this	DET
ftr-353	2817	10	distinction	distinction	NOUN
ftr-353	2817	11	is	be	AUX
ftr-353	2817	12	insignificant	insignificant	ADJ
ftr-353	2817	13	because	because	SCONJ
ftr-353	2817	14	accompanying	accompany	VERB
ftr-353	2817	15	schedules	schedule	NOUN
ftr-353	2817	16	and	and	CCONJ
ftr-353	2817	17	statements	statement	NOUN
ftr-353	2817	18	are	be	AUX
ftr-353	2817	19	generally	generally	ADV
ftr-353	2817	20	considered	consider	VERB
ftr-353	2817	21	integral	integral	ADJ
ftr-353	2817	22	parts	part	NOUN
ftr-353	2817	23	of	of	ADP
ftr-353	2817	24	the	the	DET
ftr-353	2817	25	return	return	NOUN
ftr-353	2817	26	to	to	PART
ftr-353	2817	27	which	which	PRON
ftr-353	2817	28	the	the	DET
ftr-353	2817	29	jurat	jurat	PROPN
ftr-353	2817	30	applies	apply	VERB
ftr-353	2817	31	.	.	PUNCT
ftr-353	2818	1	in	in	ADP
ftr-353	2818	2	this	this	DET
ftr-353	2818	3	case	case	NOUN
ftr-353	2818	4	,	,	PUNCT
ftr-353	2818	5	however	however	ADV
ftr-353	2818	6	,	,	PUNCT
ftr-353	2818	7	the	the	DET
ftr-353	2818	8	court	court	NOUN
ftr-353	2818	9	concluded	conclude	VERB
ftr-353	2818	10	that	that	SCONJ
ftr-353	2818	11	the	the	DET
ftr-353	2818	12	original	original	ADJ
ftr-353	2818	13	schedule	schedule	NOUN
ftr-353	2818	14	c	c	NOUN
ftr-353	2818	15	,	,	PUNCT
ftr-353	2818	16	which	which	PRON
ftr-353	2818	17	constituted	constitute	VERB
ftr-353	2818	18	an	an	DET
ftr-353	2818	19	integral	integral	ADJ
ftr-353	2818	20	part	part	NOUN
ftr-353	2818	21	of	of	ADP
ftr-353	2818	22	his	his	PRON
ftr-353	2818	23	1999	1999	NUM
ftr-353	2818	24	form	form	NOUN
ftr-353	2818	25	1040	1040	NUM
ftr-353	2818	26	,	,	PUNCT
ftr-353	2818	27	was	be	AUX
ftr-353	2818	28	not	not	PART
ftr-353	2818	29	an	an	DET
ftr-353	2818	30	integral	integral	ADJ
ftr-353	2818	31	part	part	NOUN
ftr-353	2818	32	of	of	ADP
ftr-353	2818	33	the	the	DET
ftr-353	2818	34	form	form	NOUN
ftr-353	2818	35	1040x	1040x	NOUN
ftr-353	2818	36	.	.	PUNCT
ftr-353	2819	1	the	the	DET
ftr-353	2819	2	purpose	purpose	NOUN
ftr-353	2819	3	of	of	ADP
ftr-353	2819	4	the	the	DET
ftr-353	2819	5	amended	amend	VERB
ftr-353	2819	6	return	return	NOUN
ftr-353	2819	7	was	be	AUX
ftr-353	2819	8	to	to	PART
ftr-353	2819	9	report	report	VERB
ftr-353	2819	10	additional	additional	ADJ
ftr-353	2819	11	gross	gross	ADJ
ftr-353	2819	12	income	income	NOUN
ftr-353	2819	13	from	from	ADP
ftr-353	2819	14	the	the	DET
ftr-353	2819	15	sale	sale	NOUN
ftr-353	2819	16	of	of	ADP
ftr-353	2819	17	the	the	DET
ftr-353	2819	18	business	business	NOUN
ftr-353	2819	19	,	,	PUNCT
ftr-353	2819	20	not	not	PART
ftr-353	2819	21	the	the	DET
ftr-353	2819	22	operation	operation	NOUN
ftr-353	2819	23	of	of	ADP
ftr-353	2819	24	the	the	DET
ftr-353	2819	25	business	business	NOUN
ftr-353	2819	26	,	,	PUNCT
ftr-353	2819	27	and	and	CCONJ
ftr-353	2819	28	the	the	DET
ftr-353	2819	29	form	form	NOUN
ftr-353	2819	30	1040x	1040x	NOUN
ftr-353	2819	31	instructs	instruct	VERB
ftr-353	2819	32	taxpayers	taxpayer	NOUN
ftr-353	2819	33	to	to	ADP
ftr-353	2819	34	“	"	PUNCT
ftr-353	2819	35	[	[	X
ftr-353	2819	36	a]ttach	a]ttach	X
ftr-353	2819	37	only	only	ADV
ftr-353	2819	38	the	the	DET
ftr-353	2819	39	supporting	support	VERB
ftr-353	2819	40	forms	form	NOUN
ftr-353	2819	41	and	and	CCONJ
ftr-353	2819	42	schedules	schedule	NOUN
ftr-353	2819	43	for	for	ADP
ftr-353	2819	44	the	the	DET
ftr-353	2819	45	items	item	NOUN
ftr-353	2819	46	changed	change	VERB
ftr-353	2819	47	.	.	PUNCT
ftr-353	2819	48	”	"	PUNCT
ftr-353	2820	1	5	5	NUM
ftr-353	2820	2	.	.	PUNCT
ftr-353	2821	1	it	it	PRON
ftr-353	2821	2	’s	’	VERB
ftr-353	2821	3	no	no	DET
ftr-353	2821	4	defense	defense	NOUN
ftr-353	2821	5	to	to	ADP
ftr-353	2821	6	a	a	DET
ftr-353	2821	7	criminal	criminal	ADJ
ftr-353	2821	8	failure	failure	NOUN
ftr-353	2821	9	to	to	PART
ftr-353	2821	10	pay	pay	VERB
ftr-353	2821	11	charge	charge	NOUN
ftr-353	2821	12	that	that	SCONJ
ftr-353	2821	13	you	you	PRON
ftr-353	2821	14	squandered	squander	VERB
ftr-353	2821	15	the	the	DET
ftr-353	2821	16	money	money	NOUN
ftr-353	2821	17	and	and	CCONJ
ftr-353	2821	18	could	could	AUX
ftr-353	2821	19	n’t	not	PART
ftr-353	2821	20	have	have	AUX
ftr-353	2821	21	paid	pay	VERB
ftr-353	2821	22	it	it	PRON
ftr-353	2821	23	if	if	SCONJ
ftr-353	2821	24	you	you	PRON
ftr-353	2821	25	wanted	want	VERB
ftr-353	2821	26	to	to	PART
ftr-353	2821	27	.	.	PUNCT
ftr-353	2822	1	united	united	PROPN
ftr-353	2822	2	states	states	PROPN
ftr-353	2822	3	v.	v.	CCONJ
ftr-353	2822	4	easterday	easterday	PROPN
ftr-353	2822	5	,	,	PUNCT
ftr-353	2822	6	539	539	NUM
ftr-353	2822	7	f.3d	f.3d	NUM
ftr-353	2822	8	1176	1176	NUM
ftr-353	2822	9	(	(	PUNCT
ftr-353	2822	10	9th	9th	ADJ
ftr-353	2822	11	cir	cir	NOUN
ftr-353	2822	12	.	.	PUNCT
ftr-353	2823	1	8/22/08	8/22/08	NUM
ftr-353	2823	2	)	)	PUNCT
ftr-353	2823	3	.	.	PUNCT
ftr-353	2824	1	the	the	DET
ftr-353	2824	2	defendant	defendant	NOUN
ftr-353	2824	3	was	be	AUX
ftr-353	2824	4	convicted	convict	VERB
ftr-353	2824	5	under	under	ADP
ftr-353	2824	6	§	§	PROPN
ftr-353	2824	7	7202	7202	NUM
ftr-353	2824	8	for	for	ADP
ftr-353	2824	9	willful	willful	ADJ
ftr-353	2824	10	failure	failure	NOUN
ftr-353	2824	11	to	to	PART
ftr-353	2824	12	pay	pay	VERB
ftr-353	2824	13	over	over	ADP
ftr-353	2824	14	withheld	withhold	VERB
ftr-353	2824	15	employee	employee	NOUN
ftr-353	2824	16	payroll	payroll	NOUN
ftr-353	2824	17	and	and	CCONJ
ftr-353	2824	18	income	income	NOUN
ftr-353	2824	19	taxes	taxis	NOUN
ftr-353	2824	20	.	.	PUNCT
ftr-353	2825	1	he	he	PRON
ftr-353	2825	2	had	have	AUX
ftr-353	2825	3	requested	request	VERB
ftr-353	2825	4	“	"	PUNCT
ftr-353	2825	5	an	an	DET
ftr-353	2825	6	‘	'	PUNCT
ftr-353	2825	7	ability	ability	NOUN
ftr-353	2825	8	to	to	PART
ftr-353	2825	9	pay	pay	VERB
ftr-353	2825	10	instruction	instruction	NOUN
ftr-353	2825	11	’	'	PUNCT
ftr-353	2825	12	in	in	ADP
ftr-353	2825	13	order	order	NOUN
ftr-353	2825	14	to	to	PART
ftr-353	2825	15	contend	contend	VERB
ftr-353	2825	16	to	to	ADP
ftr-353	2825	17	the	the	DET
ftr-353	2825	18	jury	jury	NOUN
ftr-353	2825	19	that	that	SCONJ
ftr-353	2825	20	his	his	PRON
ftr-353	2825	21	failure	failure	NOUN
ftr-353	2825	22	to	to	PART
ftr-353	2825	23	pay	pay	VERB
ftr-353	2825	24	over	over	ADP
ftr-353	2825	25	the	the	DET
ftr-353	2825	26	taxes	taxis	NOUN
ftr-353	2825	27	he	he	PRON
ftr-353	2825	28	owed	owe	VERB
ftr-353	2825	29	was	be	AUX
ftr-353	2825	30	not	not	PART
ftr-353	2825	31	‘	'	PUNCT
ftr-353	2825	32	willful	willful	ADJ
ftr-353	2825	33	,	,	PUNCT
ftr-353	2825	34	’	'	PUNCT
ftr-353	2825	35	because	because	SCONJ
ftr-353	2825	36	he	he	PRON
ftr-353	2825	37	had	have	AUX
ftr-353	2825	38	spent	spend	VERB
ftr-353	2825	39	the	the	DET
ftr-353	2825	40	money	money	NOUN
ftr-353	2825	41	on	on	ADP
ftr-353	2825	42	other	other	ADJ
ftr-353	2825	43	business	business	NOUN
ftr-353	2825	44	expenses	expense	NOUN
ftr-353	2825	45	and	and	CCONJ
ftr-353	2825	46	therefore	therefore	ADV
ftr-353	2825	47	could	could	AUX
ftr-353	2825	48	not	not	PART
ftr-353	2825	49	pay	pay	VERB
ftr-353	2825	50	it	it	PRON
ftr-353	2825	51	to	to	ADP
ftr-353	2825	52	the	the	DET
ftr-353	2825	53	government	government	NOUN
ftr-353	2825	54	when	when	SCONJ
ftr-353	2825	55	it	it	PRON
ftr-353	2825	56	was	be	AUX
ftr-353	2825	57	due	due	ADJ
ftr-353	2825	58	,	,	PUNCT
ftr-353	2825	59	”	"	PUNCT
ftr-353	2825	60	but	but	CCONJ
ftr-353	2825	61	the	the	DET
ftr-353	2825	62	district	district	NOUN
ftr-353	2825	63	court	court	NOUN
ftr-353	2825	64	refused	refuse	VERB
ftr-353	2825	65	to	to	PART
ftr-353	2825	66	give	give	VERB
ftr-353	2825	67	the	the	DET
ftr-353	2825	68	instruction	instruction	NOUN
ftr-353	2825	69	.	.	PUNCT
ftr-353	2826	1	the	the	DET
ftr-353	2826	2	ninth	ninth	ADJ
ftr-353	2826	3	circuit	circuit	NOUN
ftr-353	2826	4	affirmed	affirm	VERB
ftr-353	2826	5	,	,	PUNCT
ftr-353	2826	6	overruling	overrule	VERB
ftr-353	2826	7	its	its	PRON
ftr-353	2826	8	prior	prior	ADJ
ftr-353	2826	9	decision	decision	NOUN
ftr-353	2826	10	to	to	ADP
ftr-353	2826	11	the	the	DET
ftr-353	2826	12	contrary	contrary	NOUN
ftr-353	2826	13	in	in	ADP
ftr-353	2826	14	united	united	PROPN
ftr-353	2826	15	states	states	PROPN
ftr-353	2826	16	v.	v.	ADP
ftr-353	2826	17	poll	poll	NOUN
ftr-353	2826	18	,	,	PUNCT
ftr-353	2826	19	521	521	NUM
ftr-353	2826	20	f.2d	f.2d	X
ftr-353	2826	21	329	329	NUM
ftr-353	2826	22	(	(	PUNCT
ftr-353	2826	23	9th	9th	ADJ
ftr-353	2826	24	cir	cir	NOUN
ftr-353	2826	25	.	.	PUNCT
ftr-353	2827	1	1975	1975	NUM
ftr-353	2827	2	)	)	PUNCT
ftr-353	2827	3	,	,	PUNCT
ftr-353	2827	4	on	on	ADP
ftr-353	2827	5	the	the	DET
ftr-353	2827	6	ground	ground	NOUN
ftr-353	2827	7	that	that	SCONJ
ftr-353	2827	8	the	the	DET
ftr-353	2827	9	subsequent	subsequent	ADJ
ftr-353	2827	10	supreme	supreme	PROPN
ftr-353	2827	11	court	court	PROPN
ftr-353	2827	12	decision	decision	NOUN
ftr-353	2827	13	in	in	ADP
ftr-353	2827	14	united	united	PROPN
ftr-353	2827	15	states	states	PROPN
ftr-353	2827	16	v.	v.	ADP
ftr-353	2827	17	pomponio	pomponio	PROPN
ftr-353	2827	18	,	,	PUNCT
ftr-353	2827	19	429	429	NUM
ftr-353	2827	20	u.s	u.s	PROPN
ftr-353	2827	21	.	.	PROPN
ftr-353	2827	22	10	10	NUM
ftr-353	2827	23	(	(	PUNCT
ftr-353	2827	24	1976	1976	NUM
ftr-353	2827	25	)	)	PUNCT
ftr-353	2827	26	,	,	PUNCT
ftr-353	2827	27	by	by	ADP
ftr-353	2827	28	implication	implication	NOUN
ftr-353	2827	29	repudiated	repudiate	VERB
ftr-353	2827	30	any	any	DET
ftr-353	2827	31	requirement	requirement	NOUN
ftr-353	2827	32	of	of	ADP
ftr-353	2827	33	proving	prove	VERB
ftr-353	2827	34	ability	ability	NOUN
ftr-353	2827	35	to	to	PART
ftr-353	2827	36	pay	pay	VERB
ftr-353	2827	37	as	as	ADP
ftr-353	2827	38	an	an	DET
ftr-353	2827	39	element	element	NOUN
ftr-353	2827	40	of	of	ADP
ftr-353	2827	41	the	the	DET
ftr-353	2827	42	crime	crime	NOUN
ftr-353	2827	43	of	of	ADP
ftr-353	2827	44	willful	willful	ADJ
ftr-353	2827	45	failure	failure	NOUN
ftr-353	2827	46	to	to	PART
ftr-353	2827	47	pay	pay	VERB
ftr-353	2827	48	.	.	PUNCT
ftr-353	2828	1	possession	possession	NOUN
ftr-353	2828	2	of	of	ADP
ftr-353	2828	3	sufficient	sufficient	ADJ
ftr-353	2828	4	funds	fund	NOUN
ftr-353	2828	5	to	to	PART
ftr-353	2828	6	pay	pay	VERB
ftr-353	2828	7	the	the	DET
ftr-353	2828	8	tax	tax	NOUN
ftr-353	2828	9	is	be	AUX
ftr-353	2828	10	not	not	PART
ftr-353	2828	11	an	an	DET
ftr-353	2828	12	element	element	NOUN
ftr-353	2828	13	of	of	ADP
ftr-353	2828	14	the	the	DET
ftr-353	2828	15	crime	crime	NOUN
ftr-353	2828	16	of	of	ADP
ftr-353	2828	17	under	under	ADP
ftr-353	2828	18	§	§	PROPN
ftr-353	2828	19	7202	7202	NUM
ftr-353	2828	20	(	(	PUNCT
ftr-353	2828	21	or	or	CCONJ
ftr-353	2828	22	§	§	PROPN
ftr-353	2828	23	7203	7203	NUM
ftr-353	2828	24	)	)	PUNCT
ftr-353	2828	25	.	.	PUNCT
ftr-353	2829	1	a	a	DET
ftr-353	2829	2	conviction	conviction	NOUN
ftr-353	2829	3	will	will	AUX
ftr-353	2829	4	be	be	AUX
ftr-353	2829	5	sustained	sustain	VERB
ftr-353	2829	6	without	without	ADP
ftr-353	2829	7	any	any	DET
ftr-353	2829	8	showing	showing	NOUN
ftr-353	2829	9	of	of	ADP
ftr-353	2829	10	the	the	DET
ftr-353	2829	11	taxpayer	taxpayer	NOUN
ftr-353	2829	12	’s	’s	PART
ftr-353	2829	13	ability	ability	NOUN
ftr-353	2829	14	to	to	PART
ftr-353	2829	15	pay	pay	VERB
ftr-353	2829	16	and	and	CCONJ
ftr-353	2829	17	a	a	DET
ftr-353	2829	18	taxpayer	taxpayer	NOUN
ftr-353	2829	19	is	be	AUX
ftr-353	2829	20	not	not	PART
ftr-353	2829	21	entitled	entitle	VERB
ftr-353	2829	22	to	to	ADP
ftr-353	2829	23	a	a	DET
ftr-353	2829	24	jury	jury	NOUN
ftr-353	2829	25	instruction	instruction	NOUN
ftr-353	2829	26	that	that	PRON
ftr-353	2829	27	to	to	PART
ftr-353	2829	28	support	support	VERB
ftr-353	2829	29	a	a	DET
ftr-353	2829	30	conviction	conviction	NOUN
ftr-353	2829	31	the	the	DET
ftr-353	2829	32	government	government	NOUN
ftr-353	2829	33	must	must	AUX
ftr-353	2829	34	prove	prove	VERB
ftr-353	2829	35	that	that	SCONJ
ftr-353	2829	36	the	the	DET
ftr-353	2829	37	taxpayer	taxpayer	NOUN
ftr-353	2829	38	could	could	AUX
ftr-353	2829	39	have	have	AUX
ftr-353	2829	40	paid	pay	VERB
ftr-353	2829	41	the	the	DET
ftr-353	2829	42	tax	tax	NOUN
ftr-353	2829	43	.	.	PUNCT
ftr-353	2830	1	(	(	PUNCT
ftr-353	2830	2	a	a	X
ftr-353	2830	3	)	)	PUNCT
ftr-353	2830	4	petition	petition	NOUN
ftr-353	2830	5	for	for	ADP
ftr-353	2830	6	rehearing	rehear	VERB
ftr-353	2830	7	en	en	ADP
ftr-353	2830	8	banc	banc	PROPN
ftr-353	2830	9	denied	deny	VERB
ftr-353	2830	10	.	.	PUNCT
ftr-353	2831	1	united	united	PROPN
ftr-353	2831	2	states	states	PROPN
ftr-353	2831	3	v.	v.	CCONJ
ftr-353	2831	4	easterday	easterday	PROPN
ftr-353	2831	5	,	,	PUNCT
ftr-353	2831	6	564	564	NUM
ftr-353	2831	7	f.3d	f.3d	NUM
ftr-353	2831	8	1004	1004	NUM
ftr-353	2831	9	(	(	PUNCT
ftr-353	2831	10	9th	9th	ADJ
ftr-353	2831	11	cir	cir	NOUN
ftr-353	2831	12	.	.	PUNCT
ftr-353	2831	13	4/27/09	4/27/09	NUM
ftr-353	2831	14	)	)	PUNCT
ftr-353	2831	15	.	.	PUNCT
ftr-353	2832	1	in	in	ADP
ftr-353	2832	2	denying	deny	VERB
ftr-353	2832	3	the	the	DET
ftr-353	2832	4	217	217	NUM
ftr-353	2832	5	florida	florida	PROPN
ftr-353	2832	6	tax	tax	NOUN
ftr-353	2832	7	review	review	NOUN
ftr-353	2832	8	[	[	X
ftr-353	2832	9	vol	vol	NOUN
ftr-353	2832	10	.	.	PUNCT
ftr-353	2832	11	10	10	NUM
ftr-353	2832	12	:	:	PUNCT
ftr-353	2832	13	si	si	PROPN
ftr-353	2832	14	taxpayer	taxpayer	PROPN
ftr-353	2832	15	’s	’s	PART
ftr-353	2832	16	petition	petition	NOUN
ftr-353	2832	17	for	for	ADP
ftr-353	2832	18	a	a	DET
ftr-353	2832	19	rehearing	rehearing	NOUN
ftr-353	2832	20	en	en	ADP
ftr-353	2832	21	banc	banc	PROPN
ftr-353	2832	22	(	(	PUNCT
ftr-353	2832	23	2	2	NUM
ftr-353	2832	24	-	-	SYM
ftr-353	2832	25	1	1	NUM
ftr-353	2832	26	)	)	PUNCT
ftr-353	2832	27	,	,	PUNCT
ftr-353	2832	28	judge	judge	PROPN
ftr-353	2832	29	schroeder	schroeder	PROPN
ftr-353	2832	30	amended	amend	VERB
ftr-353	2832	31	the	the	DET
ftr-353	2832	32	original	original	ADJ
ftr-353	2832	33	opinion	opinion	NOUN
ftr-353	2832	34	,	,	PUNCT
ftr-353	2832	35	but	but	CCONJ
ftr-353	2832	36	reached	reach	VERB
ftr-353	2832	37	the	the	DET
ftr-353	2832	38	same	same	ADJ
ftr-353	2832	39	conclusion	conclusion	NOUN
ftr-353	2832	40	.	.	PUNCT
ftr-353	2833	1	in	in	ADP
ftr-353	2833	2	the	the	DET
ftr-353	2833	3	amended	amend	VERB
ftr-353	2833	4	option	option	NOUN
ftr-353	2833	5	,	,	PUNCT
ftr-353	2833	6	the	the	DET
ftr-353	2833	7	court	court	NOUN
ftr-353	2833	8	rejected	reject	VERB
ftr-353	2833	9	the	the	DET
ftr-353	2833	10	taxpayer	taxpayer	NOUN
ftr-353	2833	11	’s	’s	PART
ftr-353	2833	12	argument	argument	NOUN
ftr-353	2833	13	that	that	SCONJ
ftr-353	2833	14	as	as	ADV
ftr-353	2833	15	long	long	ADV
ftr-353	2833	16	as	as	ADP
ftr-353	2833	17	united	united	PROPN
ftr-353	2833	18	states	states	PROPN
ftr-353	2833	19	v.	v.	ADP
ftr-353	2833	20	poll	poll	NOUN
ftr-353	2833	21	,	,	PUNCT
ftr-353	2833	22	521	521	NUM
ftr-353	2833	23	f.2d	f.2d	X
ftr-353	2833	24	329	329	NUM
ftr-353	2833	25	(	(	PUNCT
ftr-353	2833	26	9th	9th	ADJ
ftr-353	2833	27	cir	cir	NOUN
ftr-353	2833	28	.	.	PROPN
ftr-353	2833	29	1975	1975	NUM
ftr-353	2833	30	)	)	PUNCT
ftr-353	2833	31	,	,	PUNCT
ftr-353	2833	32	a	a	DET
ftr-353	2833	33	panel	panel	NOUN
ftr-353	2833	34	opinion	opinion	NOUN
ftr-353	2833	35	,	,	PUNCT
ftr-353	2833	36	had	have	AUX
ftr-353	2833	37	not	not	PART
ftr-353	2833	38	been	be	AUX
ftr-353	2833	39	overruled	overrule	VERB
ftr-353	2833	40	by	by	ADP
ftr-353	2833	41	an	an	DET
ftr-353	2833	42	en	en	PROPN
ftr-353	2833	43	banc	banc	PROPN
ftr-353	2833	44	panel	panel	NOUN
ftr-353	2833	45	of	of	ADP
ftr-353	2833	46	the	the	DET
ftr-353	2833	47	court	court	NOUN
ftr-353	2833	48	,	,	PUNCT
ftr-353	2833	49	a	a	DET
ftr-353	2833	50	panel	panel	NOUN
ftr-353	2833	51	of	of	ADP
ftr-353	2833	52	the	the	DET
ftr-353	2833	53	ninth	ninth	ADJ
ftr-353	2833	54	circuit	circuit	NOUN
ftr-353	2833	55	was	be	AUX
ftr-353	2833	56	bound	bind	VERB
ftr-353	2833	57	to	to	PART
ftr-353	2833	58	follow	follow	VERB
ftr-353	2833	59	poll	poll	NOUN
ftr-353	2833	60	as	as	ADP
ftr-353	2833	61	law	law	NOUN
ftr-353	2833	62	of	of	ADP
ftr-353	2833	63	the	the	DET
ftr-353	2833	64	circuit	circuit	NOUN
ftr-353	2833	65	.	.	PUNCT
ftr-353	2834	1	the	the	DET
ftr-353	2834	2	dissent	dissent	NOUN
ftr-353	2834	3	by	by	ADP
ftr-353	2834	4	judge	judge	PROPN
ftr-353	2834	5	smith	smith	PROPN
ftr-353	2834	6	would	would	AUX
ftr-353	2834	7	have	have	AUX
ftr-353	2834	8	upheld	uphold	VERB
ftr-353	2834	9	the	the	DET
ftr-353	2834	10	taxpayer	taxpayer	NOUN
ftr-353	2834	11	’s	’s	PART
ftr-353	2834	12	argument	argument	NOUN
ftr-353	2834	13	that	that	SCONJ
ftr-353	2834	14	one	one	NUM
ftr-353	2834	15	panel	panel	NOUN
ftr-353	2834	16	of	of	ADP
ftr-353	2834	17	the	the	DET
ftr-353	2834	18	ninth	ninth	ADJ
ftr-353	2834	19	circuit	circuit	NOUN
ftr-353	2834	20	can	can	AUX
ftr-353	2834	21	not	not	PART
ftr-353	2834	22	overrule	overrule	VERB
ftr-353	2834	23	a	a	DET
ftr-353	2834	24	decision	decision	NOUN
ftr-353	2834	25	of	of	ADP
ftr-353	2834	26	an	an	DET
ftr-353	2834	27	earlier	early	ADJ
ftr-353	2834	28	panel	panel	NOUN
ftr-353	2834	29	,	,	PUNCT
ftr-353	2834	30	even	even	ADV
ftr-353	2834	31	though	though	SCONJ
ftr-353	2834	32	judge	judge	PROPN
ftr-353	2834	33	smith	smith	PROPN
ftr-353	2834	34	agreed	agree	VERB
ftr-353	2834	35	that	that	PRON
ftr-353	2834	36	poll	poll	NOUN
ftr-353	2834	37	was	be	AUX
ftr-353	2834	38	wrongly	wrongly	ADV
ftr-353	2834	39	decided	decide	VERB
ftr-353	2834	40	.	.	PUNCT
ftr-353	2835	1	6	6	X
ftr-353	2835	2	.	.	X
ftr-353	2835	3	he	he	PRON
ftr-353	2835	4	was	be	AUX
ftr-353	2835	5	convicted	convict	VERB
ftr-353	2835	6	of	of	ADP
ftr-353	2835	7	criminal	criminal	ADJ
ftr-353	2835	8	tax	tax	NOUN
ftr-353	2835	9	fraud	fraud	NOUN
ftr-353	2835	10	,	,	PUNCT
ftr-353	2835	11	but	but	CCONJ
ftr-353	2835	12	in	in	ADP
ftr-353	2835	13	the	the	DET
ftr-353	2835	14	civil	civil	ADJ
ftr-353	2835	15	case	case	NOUN
ftr-353	2835	16	,	,	PUNCT
ftr-353	2835	17	the	the	DET
ftr-353	2835	18	irs	irs	PROPN
ftr-353	2835	19	could	could	AUX
ftr-353	2835	20	n’t	not	PART
ftr-353	2835	21	prove	prove	VERB
ftr-353	2835	22	that	that	SCONJ
ftr-353	2835	23	any	any	PRON
ftr-353	2835	24	of	of	ADP
ftr-353	2835	25	the	the	DET
ftr-353	2835	26	over	over	ADP
ftr-353	2835	27	$	$	SYM
ftr-353	2835	28	200,000	200,000	NUM
ftr-353	2835	29	deficiency	deficiency	NOUN
ftr-353	2835	30	was	be	AUX
ftr-353	2835	31	due	due	ADJ
ftr-353	2835	32	to	to	ADP
ftr-353	2835	33	fraud	fraud	VERB
ftr-353	2835	34	,	,	PUNCT
ftr-353	2835	35	so	so	ADV
ftr-353	2835	36	judge	judge	PROPN
ftr-353	2835	37	holmes	holmes	PROPN
ftr-353	2835	38	“	"	PUNCT
ftr-353	2835	39	estimates	estimate	NOUN
ftr-353	2835	40	”	"	PUNCT
ftr-353	2835	41	$	$	SYM
ftr-353	2835	42	500	500	NUM
ftr-353	2835	43	of	of	ADP
ftr-353	2835	44	the	the	DET
ftr-353	2835	45	deficiency	deficiency	NOUN
ftr-353	2835	46	due	due	ADP
ftr-353	2835	47	to	to	PART
ftr-353	2835	48	fraud	fraud	VERB
ftr-353	2835	49	in	in	ADP
ftr-353	2835	50	order	order	NOUN
ftr-353	2835	51	to	to	PART
ftr-353	2835	52	avoid	avoid	VERB
ftr-353	2835	53	inconsistency	inconsistency	NOUN
ftr-353	2835	54	.	.	PUNCT
ftr-353	2836	1	barrow	barrow	PROPN
ftr-353	2836	2	v.	v.	PROPN
ftr-353	2836	3	commissioner	commissioner	PROPN
ftr-353	2836	4	,	,	PUNCT
ftr-353	2836	5	t.c	t.c	PROPN
ftr-353	2836	6	.	.	PROPN
ftr-353	2836	7	memo	memo	NOUN
ftr-353	2836	8	.	.	PUNCT
ftr-353	2837	1	2008	2008	NUM
ftr-353	2837	2	-	-	SYM
ftr-353	2837	3	264	264	NUM
ftr-353	2837	4	(	(	PUNCT
ftr-353	2837	5	11/25/08	11/25/08	PROPN
ftr-353	2837	6	)	)	PUNCT
ftr-353	2837	7	.	.	PUNCT
ftr-353	2838	1	because	because	SCONJ
ftr-353	2838	2	the	the	DET
ftr-353	2838	3	irs	irs	PROPN
ftr-353	2838	4	issued	issue	VERB
ftr-353	2838	5	the	the	DET
ftr-353	2838	6	deficiency	deficiency	NOUN
ftr-353	2838	7	notice	notice	VERB
ftr-353	2838	8	more	more	ADJ
ftr-353	2838	9	than	than	ADP
ftr-353	2838	10	three	three	NUM
ftr-353	2838	11	years	year	NOUN
ftr-353	2838	12	after	after	ADP
ftr-353	2838	13	the	the	DET
ftr-353	2838	14	return	return	NOUN
ftr-353	2838	15	filing	filing	NOUN
ftr-353	2838	16	date	date	NOUN
ftr-353	2838	17	,	,	PUNCT
ftr-353	2838	18	the	the	DET
ftr-353	2838	19	deficiency	deficiency	NOUN
ftr-353	2838	20	notice	notice	NOUN
ftr-353	2838	21	was	be	AUX
ftr-353	2838	22	timely	timely	ADJ
ftr-353	2838	23	only	only	ADV
ftr-353	2838	24	if	if	SCONJ
ftr-353	2838	25	the	the	DET
ftr-353	2838	26	understatement	understatement	NOUN
ftr-353	2838	27	of	of	ADP
ftr-353	2838	28	tax	tax	NOUN
ftr-353	2838	29	was	be	AUX
ftr-353	2838	30	fraudulent	fraudulent	ADJ
ftr-353	2838	31	.	.	PUNCT
ftr-353	2839	1	the	the	DET
ftr-353	2839	2	taxpayer	taxpayer	NOUN
ftr-353	2839	3	had	have	AUX
ftr-353	2839	4	been	be	AUX
ftr-353	2839	5	convicted	convict	VERB
ftr-353	2839	6	of	of	ADP
ftr-353	2839	7	criminal	criminal	ADJ
ftr-353	2839	8	tax	tax	NOUN
ftr-353	2839	9	fraud	fraud	NOUN
ftr-353	2839	10	with	with	ADP
ftr-353	2839	11	respect	respect	NOUN
ftr-353	2839	12	to	to	ADP
ftr-353	2839	13	taxable	taxable	ADJ
ftr-353	2839	14	years	year	NOUN
ftr-353	2839	15	1985	1985	NUM
ftr-353	2839	16	,	,	PUNCT
ftr-353	2839	17	1987	1987	NUM
ftr-353	2839	18	,	,	PUNCT
ftr-353	2839	19	and	and	CCONJ
ftr-353	2839	20	1988	1988	NUM
ftr-353	2839	21	.	.	PUNCT
ftr-353	2840	1	in	in	ADP
ftr-353	2840	2	the	the	DET
ftr-353	2840	3	criminal	criminal	ADJ
ftr-353	2840	4	trial	trial	NOUN
ftr-353	2840	5	,	,	PUNCT
ftr-353	2840	6	the	the	DET
ftr-353	2840	7	government	government	NOUN
ftr-353	2840	8	’s	’s	PART
ftr-353	2840	9	primary	primary	ADJ
ftr-353	2840	10	theory	theory	NOUN
ftr-353	2840	11	was	be	AUX
ftr-353	2840	12	that	that	SCONJ
ftr-353	2840	13	barrow	barrow	PROPN
ftr-353	2840	14	had	have	AUX
ftr-353	2840	15	cheated	cheat	VERB
ftr-353	2840	16	on	on	ADP
ftr-353	2840	17	his	his	PRON
ftr-353	2840	18	taxes	taxis	NOUN
ftr-353	2840	19	by	by	ADP
ftr-353	2840	20	not	not	PART
ftr-353	2840	21	reporting	report	VERB
ftr-353	2840	22	on	on	ADP
ftr-353	2840	23	his	his	PRON
ftr-353	2840	24	individual	individual	ADJ
ftr-353	2840	25	returns	return	NOUN
ftr-353	2840	26	fees	fee	NOUN
ftr-353	2840	27	that	that	SCONJ
ftr-353	2840	28	two	two	NUM
ftr-353	2840	29	health	health	NOUN
ftr-353	2840	30	care	care	NOUN
ftr-353	2840	31	organizations	organization	NOUN
ftr-353	2840	32	paid	pay	VERB
ftr-353	2840	33	to	to	ADP
ftr-353	2840	34	him	he	PRON
ftr-353	2840	35	as	as	ADP
ftr-353	2840	36	the	the	DET
ftr-353	2840	37	chairman	chairman	NOUN
ftr-353	2840	38	of	of	ADP
ftr-353	2840	39	the	the	DET
ftr-353	2840	40	board	board	NOUN
ftr-353	2840	41	and	and	CCONJ
ftr-353	2840	42	a	a	DET
ftr-353	2840	43	trustee	trustee	NOUN
ftr-353	2840	44	.	.	PUNCT
ftr-353	2841	1	in	in	ADP
ftr-353	2841	2	the	the	DET
ftr-353	2841	3	civil	civil	ADJ
ftr-353	2841	4	action	action	NOUN
ftr-353	2841	5	,	,	PUNCT
ftr-353	2841	6	however	however	ADV
ftr-353	2841	7	,	,	PUNCT
ftr-353	2841	8	the	the	DET
ftr-353	2841	9	government	government	NOUN
ftr-353	2841	10	’s	’s	PART
ftr-353	2841	11	theory	theory	NOUN
ftr-353	2841	12	was	be	AUX
ftr-353	2841	13	that	that	SCONJ
ftr-353	2841	14	barrow	barrow	PROPN
ftr-353	2841	15	’s	’s	PART
ftr-353	2841	16	unreported	unreported	ADJ
ftr-353	2841	17	income	income	NOUN
ftr-353	2841	18	was	be	AUX
ftr-353	2841	19	income	income	NOUN
ftr-353	2841	20	diverted	divert	VERB
ftr-353	2841	21	from	from	ADP
ftr-353	2841	22	the	the	DET
ftr-353	2841	23	incorporated	incorporate	VERB
ftr-353	2841	24	accounting	accounting	NOUN
ftr-353	2841	25	firm	firm	NOUN
ftr-353	2841	26	that	that	PRON
ftr-353	2841	27	he	he	PRON
ftr-353	2841	28	headed	head	VERB
ftr-353	2841	29	(	(	PUNCT
ftr-353	2841	30	because	because	SCONJ
ftr-353	2841	31	the	the	DET
ftr-353	2841	32	government	government	NOUN
ftr-353	2841	33	also	also	ADV
ftr-353	2841	34	was	be	AUX
ftr-353	2841	35	seeking	seek	VERB
ftr-353	2841	36	a	a	DET
ftr-353	2841	37	deficiency	deficiency	NOUN
ftr-353	2841	38	against	against	ADP
ftr-353	2841	39	the	the	DET
ftr-353	2841	40	accounting	accounting	NOUN
ftr-353	2841	41	firm	firm	NOUN
ftr-353	2841	42	)	)	PUNCT
ftr-353	2841	43	.	.	PUNCT
ftr-353	2842	1	the	the	DET
ftr-353	2842	2	government	government	NOUN
ftr-353	2842	3	argued	argue	VERB
ftr-353	2842	4	that	that	SCONJ
ftr-353	2842	5	barrow	barrow	NOUN
ftr-353	2842	6	was	be	AUX
ftr-353	2842	7	collaterally	collaterally	ADV
ftr-353	2842	8	estopped	estop	VERB
ftr-353	2842	9	from	from	ADP
ftr-353	2842	10	arguing	argue	VERB
ftr-353	2842	11	that	that	SCONJ
ftr-353	2842	12	the	the	DET
ftr-353	2842	13	understatement	understatement	NOUN
ftr-353	2842	14	was	be	AUX
ftr-353	2842	15	not	not	PART
ftr-353	2842	16	fraudulent	fraudulent	ADJ
ftr-353	2842	17	.	.	PUNCT
ftr-353	2843	1	the	the	DET
ftr-353	2843	2	tax	tax	NOUN
ftr-353	2843	3	court	court	NOUN
ftr-353	2843	4	(	(	PUNCT
ftr-353	2843	5	judge	judge	NOUN
ftr-353	2843	6	holmes	holme	NOUN
ftr-353	2843	7	)	)	PUNCT
ftr-353	2843	8	upheld	uphold	VERB
ftr-353	2843	9	that	that	SCONJ
ftr-353	2843	10	the	the	DET
ftr-353	2843	11	taxpayer	taxpayer	NOUN
ftr-353	2843	12	’s	’s	PART
ftr-353	2843	13	argument	argument	NOUN
ftr-353	2843	14	that	that	SCONJ
ftr-353	2843	15	because	because	SCONJ
ftr-353	2843	16	the	the	DET
ftr-353	2843	17	government	government	NOUN
ftr-353	2843	18	’s	’s	PART
ftr-353	2843	19	theory	theory	NOUN
ftr-353	2843	20	with	with	ADP
ftr-353	2843	21	respect	respect	NOUN
ftr-353	2843	22	to	to	ADP
ftr-353	2843	23	the	the	DET
ftr-353	2843	24	unreported	unreported	ADJ
ftr-353	2843	25	fees	fee	NOUN
ftr-353	2843	26	was	be	AUX
ftr-353	2843	27	different	different	ADJ
ftr-353	2843	28	in	in	ADP
ftr-353	2843	29	the	the	DET
ftr-353	2843	30	civil	civil	ADJ
ftr-353	2843	31	action	action	NOUN
ftr-353	2843	32	from	from	ADP
ftr-353	2843	33	in	in	ADP
ftr-353	2843	34	the	the	DET
ftr-353	2843	35	criminal	criminal	ADJ
ftr-353	2843	36	action	action	NOUN
ftr-353	2843	37	,	,	PUNCT
ftr-353	2843	38	the	the	DET
ftr-353	2843	39	issues	issue	NOUN
ftr-353	2843	40	in	in	ADP
ftr-353	2843	41	that	that	DET
ftr-353	2843	42	regard	regard	NOUN
ftr-353	2843	43	were	be	AUX
ftr-353	2843	44	not	not	PART
ftr-353	2843	45	identical	identical	ADJ
ftr-353	2843	46	—	—	PUNCT
ftr-353	2843	47	a	a	DET
ftr-353	2843	48	requirement	requirement	NOUN
ftr-353	2843	49	for	for	SCONJ
ftr-353	2843	50	collateral	collateral	ADJ
ftr-353	2843	51	estoppel	estoppel	NOUN
ftr-353	2843	52	to	to	PART
ftr-353	2843	53	apply	apply	VERB
ftr-353	2843	54	—	—	PUNCT
ftr-353	2843	55	with	with	ADP
ftr-353	2843	56	respect	respect	NOUN
ftr-353	2843	57	to	to	ADP
ftr-353	2843	58	the	the	DET
ftr-353	2843	59	two	two	NUM
ftr-353	2843	60	actions	action	NOUN
ftr-353	2843	61	,	,	PUNCT
ftr-353	2843	62	but	but	CCONJ
ftr-353	2843	63	that	that	DET
ftr-353	2843	64	barrow	barrow	NOUN
ftr-353	2843	65	nevertheless	nevertheless	ADV
ftr-353	2843	66	was	be	AUX
ftr-353	2843	67	collaterally	collaterally	ADV
ftr-353	2843	68	estopped	estop	VERB
ftr-353	2843	69	from	from	ADP
ftr-353	2843	70	arguing	argue	VERB
ftr-353	2843	71	that	that	SCONJ
ftr-353	2843	72	the	the	DET
ftr-353	2843	73	understatement	understatement	NOUN
ftr-353	2843	74	was	be	AUX
ftr-353	2843	75	not	not	PART
ftr-353	2843	76	fraudulent	fraudulent	ADJ
ftr-353	2843	77	because	because	SCONJ
ftr-353	2843	78	they	they	PRON
ftr-353	2843	79	were	be	AUX
ftr-353	2843	80	“	"	PUNCT
ftr-353	2843	81	relatively	relatively	ADV
ftr-353	2843	82	minor	minor	ADJ
ftr-353	2843	83	items	item	NOUN
ftr-353	2843	84	of	of	ADP
ftr-353	2843	85	unreported	unreported	ADJ
ftr-353	2843	86	income	income	NOUN
ftr-353	2843	87	or	or	CCONJ
ftr-353	2843	88	incorrect	incorrect	ADJ
ftr-353	2843	89	expenses	expense	NOUN
ftr-353	2843	90	whose	whose	DET
ftr-353	2843	91	consequences	consequence	NOUN
ftr-353	2843	92	for	for	ADP
ftr-353	2843	93	barrow	barrow	NOUN
ftr-353	2843	94	’s	’s	PART
ftr-353	2843	95	tax	tax	NOUN
ftr-353	2843	96	liability	liability	NOUN
ftr-353	2843	97	are	be	AUX
ftr-353	2843	98	unaffected	unaffected	ADJ
ftr-353	2843	99	by	by	ADP
ftr-353	2843	100	the	the	DET
ftr-353	2843	101	switch	switch	NOUN
ftr-353	2843	102	in	in	ADP
ftr-353	2843	103	government	government	NOUN
ftr-353	2843	104	theories	theory	NOUN
ftr-353	2843	105	between	between	ADP
ftr-353	2843	106	the	the	DET
ftr-353	2843	107	cases	case	NOUN
ftr-353	2843	108	.	.	PUNCT
ftr-353	2843	109	”	"	PUNCT
ftr-353	2844	1	because	because	SCONJ
ftr-353	2844	2	in	in	ADP
ftr-353	2844	3	the	the	DET
ftr-353	2844	4	criminal	criminal	ADJ
ftr-353	2844	5	trial	trial	NOUN
ftr-353	2844	6	,	,	PUNCT
ftr-353	2844	7	the	the	DET
ftr-353	2844	8	government	government	NOUN
ftr-353	2844	9	established	establish	VERB
ftr-353	2844	10	willful	willful	ADJ
ftr-353	2844	11	tax	tax	NOUN
ftr-353	2844	12	evasion	evasion	NOUN
ftr-353	2844	13	beyond	beyond	ADP
ftr-353	2844	14	a	a	DET
ftr-353	2844	15	reasonable	reasonable	ADJ
ftr-353	2844	16	doubt	doubt	NOUN
ftr-353	2844	17	,	,	PUNCT
ftr-353	2844	18	but	but	CCONJ
ftr-353	2844	19	the	the	DET
ftr-353	2844	20	jury	jury	NOUN
ftr-353	2844	21	was	be	AUX
ftr-353	2844	22	not	not	PART
ftr-353	2844	23	required	require	VERB
ftr-353	2844	24	to	to	PART
ftr-353	2844	25	return	return	VERB
ftr-353	2844	26	a	a	DET
ftr-353	2844	27	verdict	verdict	NOUN
ftr-353	2844	28	detailing	detail	VERB
ftr-353	2844	29	which	which	DET
ftr-353	2844	30	items	item	NOUN
ftr-353	2844	31	of	of	ADP
ftr-353	2844	32	income	income	NOUN
ftr-353	2844	33	had	have	AUX
ftr-353	2844	34	not	not	PART
ftr-353	2844	35	reported	report	VERB
ftr-353	2844	36	or	or	CCONJ
ftr-353	2844	37	which	which	PRON
ftr-353	2844	38	claimed	claim	VERB
ftr-353	2844	39	expenses	expense	NOUN
ftr-353	2844	40	had	have	AUX
ftr-353	2844	41	not	not	PART
ftr-353	2844	42	been	be	AUX
ftr-353	2844	43	paid	pay	VERB
ftr-353	2844	44	,	,	PUNCT
ftr-353	2844	45	collateral	collateral	ADJ
ftr-353	2844	46	estoppel	estoppel	NOUN
ftr-353	2844	47	applied	apply	VERB
ftr-353	2844	48	with	with	ADP
ftr-353	2844	49	respect	respect	NOUN
ftr-353	2844	50	to	to	ADP
ftr-353	2844	51	the	the	DET
ftr-353	2844	52	entire	entire	ADJ
ftr-353	2844	53	claimed	claim	VERB
ftr-353	2844	54	deficiency	deficiency	NOUN
ftr-353	2844	55	.	.	PUNCT
ftr-353	2845	1	however	however	ADV
ftr-353	2845	2	,	,	PUNCT
ftr-353	2845	3	on	on	ADP
ftr-353	2845	4	the	the	DET
ftr-353	2845	5	merits	merit	NOUN
ftr-353	2845	6	,	,	PUNCT
ftr-353	2845	7	judge	judge	PROPN
ftr-353	2845	8	holmes	holmes	PROPN
ftr-353	2845	9	found	find	VERB
ftr-353	2845	10	that	that	SCONJ
ftr-353	2845	11	even	even	ADV
ftr-353	2845	12	though	though	SCONJ
ftr-353	2845	13	in	in	ADP
ftr-353	2845	14	the	the	DET
ftr-353	2845	15	criminal	criminal	ADJ
ftr-353	2845	16	case	case	NOUN
ftr-353	2845	17	the	the	DET
ftr-353	2845	18	government	government	NOUN
ftr-353	2845	19	proved	prove	VERB
ftr-353	2845	20	beyond	beyond	ADP
ftr-353	2845	21	a	a	DET
ftr-353	2845	22	reasonable	reasonable	ADJ
ftr-353	2845	23	doubt	doubt	NOUN
ftr-353	2845	24	that	that	SCONJ
ftr-353	2845	25	some	some	DET
ftr-353	2845	26	part	part	NOUN
ftr-353	2845	27	of	of	ADP
ftr-353	2845	28	barrow	barrow	NOUN
ftr-353	2845	29	’s	’s	PART
ftr-353	2845	30	underpayments	underpayment	NOUN
ftr-353	2845	31	for	for	ADP
ftr-353	2845	32	1987	1987	NUM
ftr-353	2845	33	and	and	CCONJ
ftr-353	2845	34	1988	1988	NUM
ftr-353	2845	35	were	be	AUX
ftr-353	2845	36	due	due	ADJ
ftr-353	2845	37	to	to	ADP
ftr-353	2845	38	fraud	fraud	VERB
ftr-353	2845	39	,	,	PUNCT
ftr-353	2845	40	in	in	ADP
ftr-353	2845	41	the	the	DET
ftr-353	2845	42	civil	civil	ADJ
ftr-353	2845	43	case	case	NOUN
ftr-353	2845	44	the	the	DET
ftr-353	2845	45	commissioner	commissioner	NOUN
ftr-353	2845	46	failed	fail	VERB
ftr-353	2845	47	to	to	PART
ftr-353	2845	48	prove	prove	VERB
ftr-353	2845	49	that	that	SCONJ
ftr-353	2845	50	any	any	DET
ftr-353	2845	51	particular	particular	ADJ
ftr-353	2845	52	underpayments	underpayment	NOUN
ftr-353	2845	53	were	be	AUX
ftr-353	2845	54	2010	2010	NUM
ftr-353	2845	55	]	]	PUNCT
ftr-353	2846	1	recent	recent	ADJ
ftr-353	2846	2	developments	development	NOUN
ftr-353	2846	3	in	in	ADP
ftr-353	2846	4	federal	federal	ADJ
ftr-353	2846	5	income	income	NOUN
ftr-353	2846	6	taxation	taxation	NOUN
ftr-353	2846	7	218	218	NUM
ftr-353	2846	8	actually	actually	ADV
ftr-353	2846	9	due	due	ADJ
ftr-353	2846	10	to	to	ADP
ftr-353	2846	11	fraud	fraud	VERB
ftr-353	2846	12	.	.	PUNCT
ftr-353	2847	1	recognizing	recognize	VERB
ftr-353	2847	2	that	that	SCONJ
ftr-353	2847	3	“	"	PUNCT
ftr-353	2847	4	it	it	PRON
ftr-353	2847	5	would	would	AUX
ftr-353	2847	6	be	be	AUX
ftr-353	2847	7	inconsistent	inconsistent	ADJ
ftr-353	2847	8	to	to	PART
ftr-353	2847	9	hold	hold	VERB
ftr-353	2847	10	no	no	DET
ftr-353	2847	11	part	part	NOUN
ftr-353	2847	12	of	of	ADP
ftr-353	2847	13	the	the	DET
ftr-353	2847	14	underpayment	underpayment	NOUN
ftr-353	2847	15	due	due	ADP
ftr-353	2847	16	to	to	ADP
ftr-353	2847	17	fraud	fraud	NOUN
ftr-353	2847	18	,	,	PUNCT
ftr-353	2847	19	”	"	PUNCT
ftr-353	2847	20	judge	judge	PROPN
ftr-353	2847	21	holmes	holmes	PROPN
ftr-353	2847	22	“	"	PUNCT
ftr-353	2847	23	estimate[d	estimate[d	PROPN
ftr-353	2847	24	]	]	PUNCT
ftr-353	2847	25	that	that	SCONJ
ftr-353	2847	26	$	$	SYM
ftr-353	2847	27	500	500	NUM
ftr-353	2847	28	in	in	ADP
ftr-353	2847	29	1987	1987	NUM
ftr-353	2847	30	and	and	CCONJ
ftr-353	2847	31	1988	1988	NUM
ftr-353	2847	32	was	be	AUX
ftr-353	2847	33	due	due	ADJ
ftr-353	2847	34	to	to	PART
ftr-353	2847	35	fraud	fraud	VERB
ftr-353	2847	36	for	for	ADP
ftr-353	2847	37	purposes	purpose	NOUN
ftr-353	2847	38	of	of	ADP
ftr-353	2847	39	applying	apply	VERB
ftr-353	2847	40	the	the	DET
ftr-353	2847	41	fraud	fraud	NOUN
ftr-353	2847	42	penalty	penalty	NOUN
ftr-353	2847	43	.	.	PUNCT
ftr-353	2847	44	”	"	PUNCT
ftr-353	2848	1	but	but	CCONJ
ftr-353	2848	2	because	because	SCONJ
ftr-353	2848	3	no	no	DET
ftr-353	2848	4	part	part	NOUN
ftr-353	2848	5	of	of	ADP
ftr-353	2848	6	any	any	DET
ftr-353	2848	7	underpayments	underpayment	NOUN
ftr-353	2848	8	for	for	ADP
ftr-353	2848	9	1984	1984	NUM
ftr-353	2848	10	or	or	CCONJ
ftr-353	2848	11	1986	1986	NUM
ftr-353	2848	12	(	(	PUNCT
ftr-353	2848	13	the	the	DET
ftr-353	2848	14	accounting	accounting	NOUN
ftr-353	2848	15	firm	firm	NOUN
ftr-353	2848	16	’s	’s	PART
ftr-353	2848	17	1988	1988	NUM
ftr-353	2848	18	and	and	CCONJ
ftr-353	2848	19	1989	1989	NUM
ftr-353	2848	20	deficiencies	deficiency	NOUN
ftr-353	2848	21	)	)	PUNCT
ftr-353	2848	22	was	be	AUX
ftr-353	2848	23	due	due	ADJ
ftr-353	2848	24	to	to	ADP
ftr-353	2848	25	fraud	fraud	NOUN
ftr-353	2848	26	,	,	PUNCT
ftr-353	2848	27	the	the	DET
ftr-353	2848	28	commissioner	commissioner	NOUN
ftr-353	2848	29	’s	’s	PART
ftr-353	2848	30	determination	determination	NOUN
ftr-353	2848	31	for	for	ADP
ftr-353	2848	32	those	those	DET
ftr-353	2848	33	years	year	NOUN
ftr-353	2848	34	was	be	AUX
ftr-353	2848	35	not	not	PART
ftr-353	2848	36	sustained	sustain	VERB
ftr-353	2848	37	.	.	PUNCT
ftr-353	2849	1	7	7	X
ftr-353	2849	2	.	.	X
ftr-353	2849	3	hip	hip	PROPN
ftr-353	2849	4	,	,	PUNCT
ftr-353	2849	5	hip	hip	NOUN
ftr-353	2849	6	,	,	PUNCT
ftr-353	2849	7	hypocrisy	hypocrisy	NOUN
ftr-353	2849	8	!	!	PUNCT
ftr-353	2850	1	treasury	treasury	NOUN
ftr-353	2850	2	press	press	NOUN
ftr-353	2850	3	release	release	NOUN
ftr-353	2850	4	on	on	ADP
ftr-353	2850	5	the	the	DET
ftr-353	2850	6	swearing	swearing	NOUN
ftr-353	2850	7	-	-	PUNCT
ftr-353	2850	8	in	in	NOUN
ftr-353	2850	9	of	of	ADP
ftr-353	2850	10	a	a	DET
ftr-353	2850	11	new	new	ADJ
ftr-353	2850	12	secretary	secretary	NOUN
ftr-353	2850	13	of	of	ADP
ftr-353	2850	14	the	the	DET
ftr-353	2850	15	treasury	treasury	PROPN
ftr-353	2850	16	,	,	PUNCT
ftr-353	2850	17	http://www.ustreas.gov/news/index1.html	http://www.ustreas.gov/news/index1.html	PROPN
ftr-353	2850	18	(	(	PUNCT
ftr-353	2850	19	1/26/09	1/26/09	NUM
ftr-353	2850	20	)	)	PUNCT
ftr-353	2850	21	.	.	PUNCT
ftr-353	2851	1	this	this	DET
ftr-353	2851	2	appointment	appointment	NOUN
ftr-353	2851	3	requires	require	VERB
ftr-353	2851	4	irs	irs	PROPN
ftr-353	2851	5	employees	employee	NOUN
ftr-353	2851	6	to	to	PART
ftr-353	2851	7	feel	feel	VERB
ftr-353	2851	8	ashamed	ashamed	ADJ
ftr-353	2851	9	–	–	PUNCT
ftr-353	2851	10	but	but	CCONJ
ftr-353	2851	11	undeterred	undeterred	ADJ
ftr-353	2851	12	–	–	PUNCT
ftr-353	2851	13	when	when	SCONJ
ftr-353	2851	14	they	they	PRON
ftr-353	2851	15	propose	propose	VERB
ftr-353	2851	16	penalties	penalty	NOUN
ftr-353	2851	17	or	or	CCONJ
ftr-353	2851	18	criminal	criminal	ADJ
ftr-353	2851	19	prosecutions	prosecution	NOUN
ftr-353	2851	20	with	with	ADP
ftr-353	2851	21	respect	respect	NOUN
ftr-353	2851	22	to	to	ADP
ftr-353	2851	23	an	an	DET
ftr-353	2851	24	amount	amount	NOUN
ftr-353	2851	25	of	of	ADP
ftr-353	2851	26	tax	tax	NOUN
ftr-353	2851	27	owed	owe	VERB
ftr-353	2851	28	that	that	PRON
ftr-353	2851	29	does	do	AUX
ftr-353	2851	30	not	not	PART
ftr-353	2851	31	exceed	exceed	VERB
ftr-353	2851	32	$	$	SYM
ftr-353	2851	33	48,268	48,268	NUM
ftr-353	2851	34	.	.	PUNCT
ftr-353	2852	1	see	see	VERB
ftr-353	2852	2	,	,	PUNCT
ftr-353	2852	3	also	also	ADV
ftr-353	2852	4	,	,	PUNCT
ftr-353	2852	5	http://www.ustreas.gov/press/releases/tg01.htm	http://www.ustreas.gov/press/releases/tg01.htm	PROPN
ftr-353	2852	6	.	.	PUNCT
ftr-353	2853	1	(	(	PUNCT
ftr-353	2853	2	a	a	X
ftr-353	2853	3	)	)	PUNCT
ftr-353	2853	4	h.r	h.r	PROPN
ftr-353	2853	5	.	.	PROPN
ftr-353	2853	6	735	735	NUM
ftr-353	2853	7	,	,	PUNCT
ftr-353	2853	8	the	the	DET
ftr-353	2853	9	rangel	rangel	NOUN
ftr-353	2853	10	rule	rule	NOUN
ftr-353	2853	11	bill	bill	NOUN
ftr-353	2853	12	of	of	ADP
ftr-353	2853	13	2009	2009	NUM
ftr-353	2853	14	,	,	PUNCT
ftr-353	2853	15	was	be	AUX
ftr-353	2853	16	introduced	introduce	VERB
ftr-353	2853	17	on	on	ADP
ftr-353	2853	18	1/28/09	1/28/09	NUM
ftr-353	2853	19	by	by	ADP
ftr-353	2853	20	representative	representative	NOUN
ftr-353	2853	21	john	john	PROPN
ftr-353	2853	22	carter	carter	PROPN
ftr-353	2853	23	(	(	PUNCT
ftr-353	2853	24	r	r	NOUN
ftr-353	2853	25	-	-	PUNCT
ftr-353	2853	26	tx	tx	NOUN
ftr-353	2853	27	)	)	PUNCT
ftr-353	2853	28	.	.	PUNCT
ftr-353	2854	1	it	it	PRON
ftr-353	2854	2	would	would	AUX
ftr-353	2854	3	permit	permit	VERB
ftr-353	2854	4	taxpayers	taxpayer	NOUN
ftr-353	2854	5	to	to	PART
ftr-353	2854	6	immunize	immunize	VERB
ftr-353	2854	7	themselves	themselves	PRON
ftr-353	2854	8	from	from	ADP
ftr-353	2854	9	penalties	penalty	NOUN
ftr-353	2854	10	and	and	CCONJ
ftr-353	2854	11	interest	interest	NOUN
ftr-353	2854	12	when	when	SCONJ
ftr-353	2854	13	they	they	PRON
ftr-353	2854	14	file	file	VERB
ftr-353	2854	15	a	a	DET
ftr-353	2854	16	return	return	NOUN
ftr-353	2854	17	to	to	PART
ftr-353	2854	18	pay	pay	VERB
ftr-353	2854	19	back	back	ADP
ftr-353	2854	20	taxes	taxis	NOUN
ftr-353	2854	21	.	.	PUNCT
ftr-353	2855	1	8	8	X
ftr-353	2855	2	.	.	X
ftr-353	2855	3	small	small	ADJ
ftr-353	2855	4	businesses	business	NOUN
ftr-353	2855	5	that	that	PRON
ftr-353	2855	6	underpay	underpay	VERB
ftr-353	2855	7	estimated	estimate	VERB
ftr-353	2855	8	taxes	taxis	NOUN
ftr-353	2855	9	are	be	AUX
ftr-353	2855	10	the	the	DET
ftr-353	2855	11	backbone	backbone	NOUN
ftr-353	2855	12	of	of	ADP
ftr-353	2855	13	the	the	DET
ftr-353	2855	14	american	american	ADJ
ftr-353	2855	15	economy	economy	NOUN
ftr-353	2855	16	.	.	PUNCT
ftr-353	2856	1	section	section	NOUN
ftr-353	2856	2	1212	1212	NUM
ftr-353	2856	3	of	of	ADP
ftr-353	2856	4	the	the	DET
ftr-353	2856	5	2009	2009	NUM
ftr-353	2856	6	arra	arra	PROPN
ftr-353	2856	7	amended	amend	VERB
ftr-353	2856	8	§	§	PROPN
ftr-353	2856	9	6654(d	6654(d	PROPN
ftr-353	2856	10	)	)	PUNCT
ftr-353	2856	11	to	to	PART
ftr-353	2856	12	reduce	reduce	VERB
ftr-353	2856	13	the	the	DET
ftr-353	2856	14	100	100	NUM
ftr-353	2856	15	percent	percent	NOUN
ftr-353	2856	16	of	of	ADP
ftr-353	2856	17	the	the	DET
ftr-353	2856	18	prior	prior	ADJ
ftr-353	2856	19	year	year	NOUN
ftr-353	2856	20	’s	’s	PART
ftr-353	2856	21	taxes	taxis	NOUN
ftr-353	2856	22	safe	safe	ADJ
ftr-353	2856	23	-	-	PUNCT
ftr-353	2856	24	harbor	harbor	NOUN
ftr-353	2856	25	to	to	PART
ftr-353	2856	26	90	90	NUM
ftr-353	2856	27	percent	percent	NOUN
ftr-353	2856	28	of	of	ADP
ftr-353	2856	29	the	the	DET
ftr-353	2856	30	prior	prior	ADJ
ftr-353	2856	31	year	year	NOUN
ftr-353	2856	32	’s	’s	PART
ftr-353	2856	33	taxes	taxis	NOUN
ftr-353	2856	34	for	for	ADP
ftr-353	2856	35	an	an	DET
ftr-353	2856	36	individual	individual	NOUN
ftr-353	2856	37	whose	whose	DET
ftr-353	2856	38	adjusted	adjust	VERB
ftr-353	2856	39	gross	gross	ADJ
ftr-353	2856	40	income	income	NOUN
ftr-353	2856	41	for	for	ADP
ftr-353	2856	42	the	the	DET
ftr-353	2856	43	prior	prior	ADJ
ftr-353	2856	44	year	year	NOUN
ftr-353	2856	45	was	be	AUX
ftr-353	2856	46	less	less	ADJ
ftr-353	2856	47	than	than	ADP
ftr-353	2856	48	$	$	SYM
ftr-353	2856	49	500,000	500,000	NUM
ftr-353	2856	50	,	,	PUNCT
ftr-353	2856	51	if	if	SCONJ
ftr-353	2856	52	more	more	ADJ
ftr-353	2856	53	than	than	ADP
ftr-353	2856	54	50	50	NUM
ftr-353	2856	55	percent	percent	NOUN
ftr-353	2856	56	of	of	ADP
ftr-353	2856	57	the	the	DET
ftr-353	2856	58	gross	gross	ADJ
ftr-353	2856	59	income	income	NOUN
ftr-353	2856	60	on	on	ADP
ftr-353	2856	61	the	the	DET
ftr-353	2856	62	prior	prior	ADJ
ftr-353	2856	63	year	year	NOUN
ftr-353	2856	64	’s	’s	PART
ftr-353	2856	65	tax	tax	NOUN
ftr-353	2856	66	return	return	NOUN
ftr-353	2856	67	was	be	AUX
ftr-353	2856	68	from	from	ADP
ftr-353	2856	69	a	a	DET
ftr-353	2856	70	small	small	ADJ
ftr-353	2856	71	business	business	NOUN
ftr-353	2856	72	(	(	PUNCT
ftr-353	2856	73	generally	generally	ADV
ftr-353	2856	74	defined	define	VERB
ftr-353	2856	75	as	as	ADP
ftr-353	2856	76	a	a	DET
ftr-353	2856	77	business	business	NOUN
ftr-353	2856	78	with	with	ADP
ftr-353	2856	79	fewer	few	ADJ
ftr-353	2856	80	than	than	ADP
ftr-353	2856	81	500	500	NUM
ftr-353	2856	82	employees	employee	NOUN
ftr-353	2856	83	)	)	PUNCT
ftr-353	2856	84	.	.	PUNCT
ftr-353	2857	1	9	9	X
ftr-353	2857	2	.	.	X
ftr-353	2857	3	irs	irs	PROPN
ftr-353	2857	4	gets	get	AUX
ftr-353	2857	5	addicted	addict	VERB
ftr-353	2857	6	to	to	ADP
ftr-353	2857	7	announcing	announce	VERB
ftr-353	2857	8	amnesty	amnesty	NOUN
ftr-353	2857	9	for	for	ADP
ftr-353	2857	10	offshore	offshore	ADJ
ftr-353	2857	11	tax	tax	NOUN
ftr-353	2857	12	cheats	cheat	NOUN
ftr-353	2857	13	.	.	PUNCT
ftr-353	2858	1	irs	irs	PROPN
ftr-353	2858	2	news	news	PROPN
ftr-353	2858	3	release	release	PROPN
ftr-353	2858	4	ir-2003	ir-2003	PROPN
ftr-353	2858	5	-	-	PROPN
ftr-353	2858	6	05	05	NUM
ftr-353	2858	7	,	,	PUNCT
ftr-353	2858	8	2003	2003	NUM
ftr-353	2858	9	tnt	tnt	PROPN
ftr-353	2858	10	10	10	NUM
ftr-353	2858	11	-	-	SYM
ftr-353	2858	12	11	11	NUM
ftr-353	2858	13	(	(	PUNCT
ftr-353	2858	14	1/14/03	1/14/03	NUM
ftr-353	2858	15	)	)	PUNCT
ftr-353	2858	16	.	.	PUNCT
ftr-353	2859	1	an	an	DET
ftr-353	2859	2	offshore	offshore	ADJ
ftr-353	2859	3	voluntary	voluntary	ADJ
ftr-353	2859	4	compliance	compliance	NOUN
ftr-353	2859	5	initiative	initiative	NOUN
ftr-353	2859	6	provided	provide	VERB
ftr-353	2859	7	that	that	SCONJ
ftr-353	2859	8	“	"	PUNCT
ftr-353	2859	9	eligible	eligible	ADJ
ftr-353	2859	10	taxpayers	taxpayer	NOUN
ftr-353	2859	11	,	,	PUNCT
ftr-353	2859	12	”	"	PUNCT
ftr-353	2859	13	who	who	PRON
ftr-353	2859	14	used	use	VERB
ftr-353	2859	15	offshore	offshore	ADJ
ftr-353	2859	16	payment	payment	NOUN
ftr-353	2859	17	cards	card	NOUN
ftr-353	2859	18	or	or	CCONJ
ftr-353	2859	19	other	other	ADJ
ftr-353	2859	20	offshore	offshore	ADJ
ftr-353	2859	21	financial	financial	ADJ
ftr-353	2859	22	arrangements	arrangement	NOUN
ftr-353	2859	23	to	to	PART
ftr-353	2859	24	hide	hide	VERB
ftr-353	2859	25	their	their	PRON
ftr-353	2859	26	income	income	NOUN
ftr-353	2859	27	,	,	PUNCT
ftr-353	2859	28	may	may	AUX
ftr-353	2859	29	avoid	avoid	VERB
ftr-353	2859	30	civil	civil	ADJ
ftr-353	2859	31	fraud	fraud	NOUN
ftr-353	2859	32	and	and	CCONJ
ftr-353	2859	33	information	information	NOUN
ftr-353	2859	34	return	return	VERB
ftr-353	2859	35	penalties	penalty	NOUN
ftr-353	2859	36	(	(	PUNCT
ftr-353	2859	37	but	but	CCONJ
ftr-353	2859	38	not	not	PART
ftr-353	2859	39	failure	failure	NOUN
ftr-353	2859	40	to	to	PART
ftr-353	2859	41	pay	pay	VERB
ftr-353	2859	42	tax	tax	NOUN
ftr-353	2859	43	or	or	CCONJ
ftr-353	2859	44	accuracy	accuracy	NOUN
ftr-353	2859	45	-	-	PUNCT
ftr-353	2859	46	related	relate	VERB
ftr-353	2859	47	penalties	penalty	NOUN
ftr-353	2859	48	)	)	PUNCT
ftr-353	2859	49	if	if	SCONJ
ftr-353	2859	50	they	they	PRON
ftr-353	2859	51	come	come	VERB
ftr-353	2859	52	forward	forward	ADV
ftr-353	2859	53	and	and	CCONJ
ftr-353	2859	54	pay	pay	VERB
ftr-353	2859	55	up	up	ADP
ftr-353	2859	56	by	by	ADP
ftr-353	2859	57	4/15/03	4/15/03	NUM
ftr-353	2859	58	and	and	CCONJ
ftr-353	2859	59	provide	provide	VERB
ftr-353	2859	60	full	full	ADJ
ftr-353	2859	61	details	detail	NOUN
ftr-353	2859	62	on	on	ADP
ftr-353	2859	63	those	those	PRON
ftr-353	2859	64	who	who	PRON
ftr-353	2859	65	promoted	promote	VERB
ftr-353	2859	66	or	or	CCONJ
ftr-353	2859	67	solicited	solicit	VERB
ftr-353	2859	68	the	the	DET
ftr-353	2859	69	offshore	offshore	ADJ
ftr-353	2859	70	scheme	scheme	NOUN
ftr-353	2859	71	.	.	PUNCT
ftr-353	2860	1	promoters	promoter	NOUN
ftr-353	2860	2	and	and	CCONJ
ftr-353	2860	3	solicitors	solicitor	NOUN
ftr-353	2860	4	are	be	AUX
ftr-353	2860	5	not	not	PART
ftr-353	2860	6	eligible	eligible	ADJ
ftr-353	2860	7	.	.	PUNCT
ftr-353	2861	1	the	the	DET
ftr-353	2861	2	information	information	NOUN
ftr-353	2861	3	release	release	NOUN
ftr-353	2861	4	contains	contain	VERB
ftr-353	2861	5	the	the	DET
ftr-353	2861	6	following	follow	VERB
ftr-353	2861	7	example	example	NOUN
ftr-353	2861	8	:	:	PUNCT
ftr-353	2861	9	for	for	ADP
ftr-353	2861	10	example	example	NOUN
ftr-353	2861	11	,	,	PUNCT
ftr-353	2861	12	a	a	DET
ftr-353	2861	13	taxpayer	taxpayer	NOUN
ftr-353	2861	14	who	who	PRON
ftr-353	2861	15	understated	understate	VERB
ftr-353	2861	16	his	his	PRON
ftr-353	2861	17	income	income	NOUN
ftr-353	2861	18	to	to	PART
ftr-353	2861	19	avoid	avoid	VERB
ftr-353	2861	20	$	$	SYM
ftr-353	2861	21	100,000	100,000	NUM
ftr-353	2861	22	in	in	ADP
ftr-353	2861	23	taxes	taxis	NOUN
ftr-353	2861	24	in	in	ADP
ftr-353	2861	25	1999	1999	NUM
ftr-353	2861	26	would	would	AUX
ftr-353	2861	27	wind	wind	VERB
ftr-353	2861	28	up	up	ADP
ftr-353	2861	29	paying	pay	VERB
ftr-353	2861	30	$	$	SYM
ftr-353	2861	31	149,319	149,319	NUM
ftr-353	2861	32	to	to	ADP
ftr-353	2861	33	the	the	DET
ftr-353	2861	34	government	government	NOUN
ftr-353	2861	35	.	.	PUNCT
ftr-353	2862	1	this	this	PRON
ftr-353	2862	2	includes	include	VERB
ftr-353	2862	3	the	the	DET
ftr-353	2862	4	tax	tax	NOUN
ftr-353	2862	5	liability	liability	NOUN
ftr-353	2862	6	plus	plus	CCONJ
ftr-353	2862	7	$	$	SYM
ftr-353	2862	8	29,319	29,319	NUM
ftr-353	2862	9	in	in	ADP
ftr-353	2862	10	interest	interest	NOUN
ftr-353	2862	11	and	and	CCONJ
ftr-353	2862	12	an	an	DET
ftr-353	2862	13	additional	additional	ADJ
ftr-353	2862	14	accuracy	accuracy	NOUN
ftr-353	2862	15	-	-	PUNCT
ftr-353	2862	16	related	relate	VERB
ftr-353	2862	17	penalty	penalty	NOUN
ftr-353	2862	18	of	of	ADP
ftr-353	2862	19	$	$	SYM
ftr-353	2862	20	20,000	20,000	NUM
ftr-353	2862	21	.	.	PUNCT
ftr-353	2863	1	219	219	NUM
ftr-353	2863	2	florida	florida	PROPN
ftr-353	2863	3	tax	tax	NOUN
ftr-353	2863	4	review	review	NOUN
ftr-353	2863	5	[	[	X
ftr-353	2863	6	vol	vol	NOUN
ftr-353	2863	7	.	.	PUNCT
ftr-353	2864	1	10	10	NUM
ftr-353	2864	2	:	:	PUNCT
ftr-353	2864	3	si	si	X
ftr-353	2864	4	(	(	PUNCT
ftr-353	2864	5	a	a	PRON
ftr-353	2864	6	)	)	PUNCT
ftr-353	2864	7	rev	rev	PROPN
ftr-353	2864	8	.	.	PROPN
ftr-353	2864	9	proc	proc	PROPN
ftr-353	2864	10	.	.	PUNCT
ftr-353	2865	1	2003	2003	NUM
ftr-353	2865	2	-	-	SYM
ftr-353	2865	3	11	11	NUM
ftr-353	2865	4	,	,	PUNCT
ftr-353	2865	5	2003	2003	NUM
ftr-353	2865	6	-	-	SYM
ftr-353	2865	7	1	1	NUM
ftr-353	2865	8	c.b	c.b	PROPN
ftr-353	2865	9	.	.	PROPN
ftr-353	2865	10	311	311	NUM
ftr-353	2865	11	(	(	PUNCT
ftr-353	2865	12	1/14/03	1/14/03	NUM
ftr-353	2865	13	)	)	PUNCT
ftr-353	2865	14	.	.	PUNCT
ftr-353	2866	1	this	this	DET
ftr-353	2866	2	revenue	revenue	NOUN
ftr-353	2866	3	procedure	procedure	NOUN
ftr-353	2866	4	contained	contain	VERB
ftr-353	2866	5	detailed	detailed	ADJ
ftr-353	2866	6	procedures	procedure	NOUN
ftr-353	2866	7	for	for	ADP
ftr-353	2866	8	the	the	DET
ftr-353	2866	9	offshore	offshore	ADJ
ftr-353	2866	10	voluntary	voluntary	ADJ
ftr-353	2866	11	compliance	compliance	NOUN
ftr-353	2866	12	initiative	initiative	NOUN
ftr-353	2866	13	,	,	PUNCT
ftr-353	2866	14	including	include	VERB
ftr-353	2866	15	as	as	ADP
ftr-353	2866	16	an	an	DET
ftr-353	2866	17	exhibit	exhibit	NOUN
ftr-353	2866	18	the	the	DET
ftr-353	2866	19	“	"	PUNCT
ftr-353	2866	20	specific	specific	ADJ
ftr-353	2866	21	matters	matter	NOUN
ftr-353	2866	22	closing	closing	NOUN
ftr-353	2866	23	agreement	agreement	NOUN
ftr-353	2866	24	”	"	PUNCT
ftr-353	2866	25	to	to	PART
ftr-353	2866	26	be	be	AUX
ftr-353	2866	27	executed	execute	VERB
ftr-353	2866	28	by	by	ADP
ftr-353	2866	29	the	the	DET
ftr-353	2866	30	taxpayer	taxpayer	NOUN
ftr-353	2866	31	.	.	PUNCT
ftr-353	2867	1	(	(	PUNCT
ftr-353	2867	2	b	b	X
ftr-353	2867	3	)	)	PUNCT
ftr-353	2867	4	liechtenstein	liechtenstein	PROPN
ftr-353	2867	5	!	!	PUNCT
ftr-353	2868	1	ir-2008	ir-2008	PROPN
ftr-353	2868	2	-	-	PUNCT
ftr-353	2868	3	26	26	NUM
ftr-353	2868	4	(	(	PUNCT
ftr-353	2868	5	2/26/08	2/26/08	NUM
ftr-353	2868	6	)	)	PUNCT
ftr-353	2868	7	.	.	PUNCT
ftr-353	2869	1	the	the	DET
ftr-353	2869	2	irs	irs	PROPN
ftr-353	2869	3	announced	announce	VERB
ftr-353	2869	4	that	that	SCONJ
ftr-353	2869	5	it	it	PRON
ftr-353	2869	6	was	be	AUX
ftr-353	2869	7	initiating	initiate	VERB
ftr-353	2869	8	enforcement	enforcement	NOUN
ftr-353	2869	9	action	action	NOUN
ftr-353	2869	10	involving	involve	VERB
ftr-353	2869	11	more	more	ADJ
ftr-353	2869	12	than	than	ADP
ftr-353	2869	13	100	100	NUM
ftr-353	2869	14	u.s	u.s	PROPN
ftr-353	2869	15	.	.	PROPN
ftr-353	2869	16	taxpayers	taxpayer	NOUN
ftr-353	2869	17	in	in	ADP
ftr-353	2869	18	connection	connection	NOUN
ftr-353	2869	19	with	with	ADP
ftr-353	2869	20	accounts	account	NOUN
ftr-353	2869	21	in	in	ADP
ftr-353	2869	22	liechtenstein	liechtenstein	PROPN
ftr-353	2869	23	.	.	PUNCT
ftr-353	2870	1	according	accord	VERB
ftr-353	2870	2	to	to	ADP
ftr-353	2870	3	a	a	DET
ftr-353	2870	4	story	story	NOUN
ftr-353	2870	5	in	in	ADP
ftr-353	2870	6	the	the	DET
ftr-353	2870	7	2/19/08	2/19/08	NUM
ftr-353	2870	8	wall	wall	PROPN
ftr-353	2870	9	street	street	PROPN
ftr-353	2870	10	journal	journal	PROPN
ftr-353	2870	11	,	,	PUNCT
ftr-353	2870	12	(	(	PUNCT
ftr-353	2870	13	a	a	X
ftr-353	2870	14	)	)	PUNCT
ftr-353	2870	15	heinrich	heinrich	NOUN
ftr-353	2870	16	kieber	kieber	PROPN
ftr-353	2870	17	,	,	PUNCT
ftr-353	2870	18	a	a	DET
ftr-353	2870	19	former	former	ADJ
ftr-353	2870	20	employee	employee	NOUN
ftr-353	2870	21	of	of	ADP
ftr-353	2870	22	liechtenstein	liechtenstein	PROPN
ftr-353	2870	23	’s	’s	PART
ftr-353	2870	24	largest	large	ADJ
ftr-353	2870	25	bank	bank	NOUN
ftr-353	2870	26	,	,	PUNCT
ftr-353	2870	27	lgt	lgt	PROPN
ftr-353	2870	28	group	group	NOUN
ftr-353	2870	29	,	,	PUNCT
ftr-353	2870	30	has	have	AUX
ftr-353	2870	31	offered	offer	VERB
ftr-353	2870	32	confidential	confidential	ADJ
ftr-353	2870	33	client	client	NOUN
ftr-353	2870	34	data	datum	NOUN
ftr-353	2870	35	to	to	ADP
ftr-353	2870	36	tax	tax	NOUN
ftr-353	2870	37	authorities	authority	NOUN
ftr-353	2870	38	on	on	ADP
ftr-353	2870	39	several	several	ADJ
ftr-353	2870	40	continents	continent	NOUN
ftr-353	2870	41	over	over	ADP
ftr-353	2870	42	the	the	DET
ftr-353	2870	43	past	past	ADJ
ftr-353	2870	44	18	18	NUM
ftr-353	2870	45	months	month	NOUN
ftr-353	2870	46	,	,	PUNCT
ftr-353	2870	47	and	and	CCONJ
ftr-353	2870	48	(	(	PUNCT
ftr-353	2870	49	b	b	X
ftr-353	2870	50	)	)	PUNCT
ftr-353	2870	51	the	the	DET
ftr-353	2870	52	german	german	ADJ
ftr-353	2870	53	government	government	NOUN
ftr-353	2870	54	paid	pay	VERB
ftr-353	2870	55	roughly	roughly	ADV
ftr-353	2870	56	€	€	SYM
ftr-353	2870	57	4.2	4.2	NUM
ftr-353	2870	58	million	million	NUM
ftr-353	2870	59	(	(	PUNCT
ftr-353	2870	60	$	$	SYM
ftr-353	2870	61	6.4	6.4	NUM
ftr-353	2870	62	million	million	NUM
ftr-353	2870	63	)	)	PUNCT
ftr-353	2870	64	to	to	ADP
ftr-353	2870	65	an	an	DET
ftr-353	2870	66	unnamed	unnamed	ADJ
ftr-353	2870	67	individual	individual	NOUN
ftr-353	2870	68	for	for	ADP
ftr-353	2870	69	the	the	DET
ftr-353	2870	70	same	same	ADJ
ftr-353	2870	71	type	type	NOUN
ftr-353	2870	72	of	of	ADP
ftr-353	2870	73	information	information	NOUN
ftr-353	2870	74	.	.	PUNCT
ftr-353	2871	1	(	(	PUNCT
ftr-353	2871	2	c	c	X
ftr-353	2871	3	)	)	PUNCT
ftr-353	2871	4	ubs	ubs	PROPN
ftr-353	2871	5	settles	settle	VERB
ftr-353	2871	6	with	with	ADP
ftr-353	2871	7	the	the	DET
ftr-353	2871	8	justice	justice	PROPN
ftr-353	2871	9	department	department	PROPN
ftr-353	2871	10	for	for	ADP
ftr-353	2871	11	$	$	SYM
ftr-353	2871	12	780	780	NUM
ftr-353	2871	13	million	million	NUM
ftr-353	2871	14	.	.	PUNCT
ftr-353	2872	1	on	on	ADP
ftr-353	2872	2	2/18/09	2/18/09	NUM
ftr-353	2872	3	,	,	PUNCT
ftr-353	2872	4	the	the	DET
ftr-353	2872	5	swiss	swiss	ADJ
ftr-353	2872	6	bank	bank	PROPN
ftr-353	2872	7	ubs	ubs	PROPN
ftr-353	2872	8	agreed	agree	VERB
ftr-353	2872	9	to	to	PART
ftr-353	2872	10	pay	pay	VERB
ftr-353	2872	11	$	$	SYM
ftr-353	2872	12	780	780	NUM
ftr-353	2872	13	million	million	NUM
ftr-353	2872	14	under	under	ADP
ftr-353	2872	15	a	a	DET
ftr-353	2872	16	deferred	defer	VERB
ftr-353	2872	17	prosecution	prosecution	NOUN
ftr-353	2872	18	agreement	agreement	NOUN
ftr-353	2872	19	over	over	ADP
ftr-353	2872	20	the	the	DET
ftr-353	2872	21	bank	bank	NOUN
ftr-353	2872	22	’s	’s	PART
ftr-353	2872	23	offshore	offshore	ADJ
ftr-353	2872	24	services	service	NOUN
ftr-353	2872	25	to	to	ADP
ftr-353	2872	26	u.s	u.s	PROPN
ftr-353	2872	27	.	.	PROPN
ftr-353	2872	28	taxpayers	taxpayer	NOUN
ftr-353	2872	29	.	.	PUNCT
ftr-353	2873	1	it	it	PRON
ftr-353	2873	2	also	also	ADV
ftr-353	2873	3	agreed	agree	VERB
ftr-353	2873	4	to	to	PART
ftr-353	2873	5	hand	hand	VERB
ftr-353	2873	6	over	over	ADP
ftr-353	2873	7	the	the	DET
ftr-353	2873	8	names	name	NOUN
ftr-353	2873	9	and	and	CCONJ
ftr-353	2873	10	account	account	NOUN
ftr-353	2873	11	information	information	NOUN
ftr-353	2873	12	of	of	ADP
ftr-353	2873	13	some	some	PRON
ftr-353	2873	14	of	of	ADP
ftr-353	2873	15	these	these	DET
ftr-353	2873	16	taxpayers	taxpayer	NOUN
ftr-353	2873	17	;	;	PUNCT
ftr-353	2873	18	however	however	ADV
ftr-353	2873	19	,	,	PUNCT
ftr-353	2873	20	there	there	PRON
ftr-353	2873	21	were	be	VERB
ftr-353	2873	22	indications	indication	NOUN
ftr-353	2873	23	that	that	SCONJ
ftr-353	2873	24	only	only	ADV
ftr-353	2873	25	250	250	NUM
ftr-353	2873	26	client	client	NOUN
ftr-353	2873	27	names	name	NOUN
ftr-353	2873	28	out	out	ADP
ftr-353	2873	29	of	of	ADP
ftr-353	2873	30	19,000	19,000	NUM
ftr-353	2873	31	account	account	NOUN
ftr-353	2873	32	holders	holder	NOUN
ftr-353	2873	33	were	be	AUX
ftr-353	2873	34	being	be	AUX
ftr-353	2873	35	disclosed	disclose	VERB
ftr-353	2873	36	.	.	PUNCT
ftr-353	2874	1	2009	2009	NUM
ftr-353	2874	2	tnt	tnt	NOUN
ftr-353	2874	3	31	31	NUM
ftr-353	2874	4	-	-	SYM
ftr-353	2874	5	1	1	NUM
ftr-353	2874	6	.	.	PUNCT
ftr-353	2875	1	(	(	PUNCT
ftr-353	2875	2	d	d	X
ftr-353	2875	3	)	)	PUNCT
ftr-353	2875	4	the	the	DET
ftr-353	2875	5	2009	2009	NUM
ftr-353	2875	6	version	version	NOUN
ftr-353	2875	7	is	be	AUX
ftr-353	2875	8	much	much	ADV
ftr-353	2875	9	less	less	ADJ
ftr-353	2875	10	of	of	ADP
ftr-353	2875	11	an	an	DET
ftr-353	2875	12	amnesty	amnesty	NOUN
ftr-353	2875	13	than	than	ADP
ftr-353	2875	14	the	the	DET
ftr-353	2875	15	2003	2003	NUM
ftr-353	2875	16	version	version	NOUN
ftr-353	2875	17	.	.	PUNCT
ftr-353	2876	1	on	on	ADP
ftr-353	2876	2	3/26/09	3/26/09	NUM
ftr-353	2876	3	,	,	PUNCT
ftr-353	2876	4	the	the	DET
ftr-353	2876	5	irs	irs	PROPN
ftr-353	2876	6	announced	announce	VERB
ftr-353	2876	7	several	several	ADJ
ftr-353	2876	8	programs	program	NOUN
ftr-353	2876	9	relating	relate	VERB
ftr-353	2876	10	to	to	ADP
ftr-353	2876	11	penalties	penalty	NOUN
ftr-353	2876	12	on	on	ADP
ftr-353	2876	13	voluntarily	voluntarily	ADV
ftr-353	2876	14	disclosed	disclose	VERB
ftr-353	2876	15	offshore	offshore	ADJ
ftr-353	2876	16	accounts	account	NOUN
ftr-353	2876	17	.	.	PUNCT
ftr-353	2877	1	they	they	PRON
ftr-353	2877	2	have	have	VERB
ftr-353	2877	3	a	a	DET
ftr-353	2877	4	3/23/09	3/23/09	NUM
ftr-353	2877	5	effective	effective	ADJ
ftr-353	2877	6	date	date	NOUN
ftr-353	2877	7	,	,	PUNCT
ftr-353	2877	8	and	and	CCONJ
ftr-353	2877	9	are	be	AUX
ftr-353	2877	10	good	good	ADJ
ftr-353	2877	11	for	for	ADP
ftr-353	2877	12	six	six	NUM
ftr-353	2877	13	months	month	NOUN
ftr-353	2877	14	.	.	PUNCT
ftr-353	2878	1	several	several	ADJ
ftr-353	2878	2	internal	internal	ADJ
ftr-353	2878	3	memoranda	memorandum	NOUN
ftr-353	2878	4	explain	explain	VERB
ftr-353	2878	5	how	how	SCONJ
ftr-353	2878	6	the	the	DET
ftr-353	2878	7	irs	irs	PROPN
ftr-353	2878	8	intends	intend	VERB
ftr-353	2878	9	to	to	PART
ftr-353	2878	10	process	process	VERB
ftr-353	2878	11	voluntary	voluntary	ADJ
ftr-353	2878	12	disclosure	disclosure	NOUN
ftr-353	2878	13	claims	claim	NOUN
ftr-353	2878	14	made	make	VERB
ftr-353	2878	15	regarding	regard	VERB
ftr-353	2878	16	offshore	offshore	ADJ
ftr-353	2878	17	accounts	account	NOUN
ftr-353	2878	18	.	.	PUNCT
ftr-353	2879	1	2009	2009	NUM
ftr-353	2879	2	tnt	tnt	PROPN
ftr-353	2879	3	57	57	NUM
ftr-353	2879	4	-	-	SYM
ftr-353	2879	5	2	2	NUM
ftr-353	2879	6	.	.	PUNCT
ftr-353	2879	7	(	(	PUNCT
ftr-353	2879	8	1	1	X
ftr-353	2879	9	)	)	PUNCT
ftr-353	2879	10	these	these	DET
ftr-353	2879	11	memoranda	memorandum	NOUN
ftr-353	2879	12	include	include	VERB
ftr-353	2879	13	one	one	NUM
ftr-353	2879	14	on	on	ADP
ftr-353	2879	15	examinations	examination	NOUN
ftr-353	2879	16	of	of	ADP
ftr-353	2879	17	offshore	offshore	ADJ
ftr-353	2879	18	transactions	transaction	NOUN
ftr-353	2879	19	,	,	PUNCT
ftr-353	2879	20	2009	2009	NUM
ftr-353	2879	21	tnt	tnt	PROPN
ftr-353	2879	22	57	57	NUM
ftr-353	2879	23	-	-	SYM
ftr-353	2879	24	32	32	NUM
ftr-353	2879	25	;	;	PUNCT
ftr-353	2879	26	one	one	NUM
ftr-353	2879	27	on	on	ADP
ftr-353	2879	28	the	the	DET
ftr-353	2879	29	routing	routing	NOUN
ftr-353	2879	30	of	of	ADP
ftr-353	2879	31	voluntary	voluntary	ADJ
ftr-353	2879	32	disclosure	disclosure	NOUN
ftr-353	2879	33	cases	case	NOUN
ftr-353	2879	34	,	,	PUNCT
ftr-353	2879	35	2009	2009	NUM
ftr-353	2879	36	tnt	tnt	PROPN
ftr-353	2879	37	57	57	NUM
ftr-353	2879	38	-	-	SYM
ftr-353	2879	39	33	33	NUM
ftr-353	2879	40	;	;	PUNCT
ftr-353	2879	41	and	and	CCONJ
ftr-353	2879	42	one	one	NUM
ftr-353	2879	43	authorizing	authorize	VERB
ftr-353	2879	44	a	a	DET
ftr-353	2879	45	new	new	ADJ
ftr-353	2879	46	penalty	penalty	NOUN
ftr-353	2879	47	structure	structure	NOUN
ftr-353	2879	48	for	for	ADP
ftr-353	2879	49	voluntary	voluntary	ADJ
ftr-353	2879	50	disclosures	disclosure	NOUN
ftr-353	2879	51	,	,	PUNCT
ftr-353	2879	52	2009	2009	NUM
ftr-353	2879	53	tnt	tnt	PROPN
ftr-353	2879	54	57	57	NUM
ftr-353	2879	55	-	-	SYM
ftr-353	2879	56	34	34	NUM
ftr-353	2879	57	.	.	PUNCT
ftr-353	2880	1	(	(	PUNCT
ftr-353	2880	2	2	2	X
ftr-353	2880	3	)	)	PUNCT
ftr-353	2880	4	ir-2009	ir-2009	NOUN
ftr-353	2880	5	-	-	PUNCT
ftr-353	2880	6	84	84	NUM
ftr-353	2880	7	(	(	PUNCT
ftr-353	2880	8	9/21/09	9/21/09	NUM
ftr-353	2880	9	)	)	PUNCT
ftr-353	2880	10	.	.	PUNCT
ftr-353	2881	1	the	the	DET
ftr-353	2881	2	filing	filing	NOUN
ftr-353	2881	3	deadline	deadline	NOUN
ftr-353	2881	4	for	for	ADP
ftr-353	2881	5	the	the	DET
ftr-353	2881	6	voluntary	voluntary	ADJ
ftr-353	2881	7	disclosure	disclosure	NOUN
ftr-353	2881	8	was	be	AUX
ftr-353	2881	9	extended	extend	VERB
ftr-353	2881	10	to	to	ADP
ftr-353	2881	11	10/15/09	10/15/09	PROPN
ftr-353	2881	12	,	,	PUNCT
ftr-353	2881	13	and	and	CCONJ
ftr-353	2881	14	the	the	DET
ftr-353	2881	15	irs	irs	PROPN
ftr-353	2881	16	announced	announce	VERB
ftr-353	2881	17	there	there	PRON
ftr-353	2881	18	would	would	AUX
ftr-353	2881	19	be	be	AUX
ftr-353	2881	20	no	no	DET
ftr-353	2881	21	further	further	ADJ
ftr-353	2881	22	extensions	extension	NOUN
ftr-353	2881	23	.	.	PUNCT
ftr-353	2882	1	(	(	PUNCT
ftr-353	2882	2	e	e	X
ftr-353	2882	3	)	)	PUNCT
ftr-353	2882	4	the	the	DET
ftr-353	2882	5	instructions	instruction	NOUN
ftr-353	2882	6	for	for	ADP
ftr-353	2882	7	the	the	DET
ftr-353	2882	8	new	new	ADJ
ftr-353	2882	9	fbar	fbar	NOUN
ftr-353	2882	10	are	be	AUX
ftr-353	2882	11	fubar	fubar	ADJ
ftr-353	2882	12	.	.	PUNCT
ftr-353	2883	1	ir-2009	ir-2009	PROPN
ftr-353	2883	2	-	-	PUNCT
ftr-353	2883	3	58	58	NUM
ftr-353	2883	4	and	and	CCONJ
ftr-353	2883	5	announcement	announcement	NOUN
ftr-353	2883	6	2009	2009	NUM
ftr-353	2883	7	-	-	SYM
ftr-353	2883	8	51	51	NUM
ftr-353	2883	9	,	,	PUNCT
ftr-353	2883	10	2009	2009	NUM
ftr-353	2883	11	-	-	SYM
ftr-353	2883	12	25	25	NUM
ftr-353	2883	13	i.r.b	i.r.b	NOUN
ftr-353	2883	14	.	.	PUNCT
ftr-353	2884	1	1105	1105	NUM
ftr-353	2884	2	(	(	PUNCT
ftr-353	2884	3	6/5/09	6/5/09	NUM
ftr-353	2884	4	)	)	PUNCT
ftr-353	2884	5	.	.	PUNCT
ftr-353	2885	1	the	the	DET
ftr-353	2885	2	irs	irs	PROPN
ftr-353	2885	3	announced	announce	VERB
ftr-353	2885	4	that	that	SCONJ
ftr-353	2885	5	for	for	ADP
ftr-353	2885	6	the	the	DET
ftr-353	2885	7	reports	report	NOUN
ftr-353	2885	8	of	of	ADP
ftr-353	2885	9	foreign	foreign	ADJ
ftr-353	2885	10	bank	bank	NOUN
ftr-353	2885	11	and	and	CCONJ
ftr-353	2885	12	financial	financial	ADJ
ftr-353	2885	13	accounts	account	NOUN
ftr-353	2885	14	(	(	PUNCT
ftr-353	2885	15	fbars	fbar	NOUN
ftr-353	2885	16	)	)	PUNCT
ftr-353	2885	17	due	due	ADJ
ftr-353	2885	18	on	on	ADP
ftr-353	2885	19	6/30/09	6/30/09	NUM
ftr-353	2885	20	,	,	PUNCT
ftr-353	2885	21	filers	filer	NOUN
ftr-353	2885	22	of	of	ADP
ftr-353	2885	23	form	form	NOUN
ftr-353	2885	24	td	td	NOUN
ftr-353	2885	25	f	f	PROPN
ftr-353	2885	26	90	90	NUM
ftr-353	2885	27	-	-	SYM
ftr-353	2885	28	22.1	22.1	NUM
ftr-353	2885	29	2010	2010	NUM
ftr-353	2885	30	]	]	PUNCT
ftr-353	2885	31	recent	recent	ADJ
ftr-353	2885	32	developments	development	NOUN
ftr-353	2885	33	in	in	ADP
ftr-353	2885	34	federal	federal	ADJ
ftr-353	2885	35	income	income	NOUN
ftr-353	2885	36	taxation	taxation	NOUN
ftr-353	2885	37	220	220	NUM
ftr-353	2885	38	(	(	PUNCT
ftr-353	2885	39	rev	rev	PROPN
ftr-353	2885	40	.	.	PROPN
ftr-353	2885	41	10	10	NUM
ftr-353	2885	42	-	-	SYM
ftr-353	2885	43	2008	2008	NUM
ftr-353	2885	44	)	)	PUNCT
ftr-353	2885	45	need	need	AUX
ftr-353	2885	46	not	not	PART
ftr-353	2885	47	comply	comply	VERB
ftr-353	2885	48	with	with	ADP
ftr-353	2885	49	the	the	DET
ftr-353	2885	50	new	new	ADJ
ftr-353	2885	51	instruction	instruction	NOUN
ftr-353	2885	52	relating	relate	VERB
ftr-353	2885	53	to	to	ADP
ftr-353	2885	54	the	the	DET
ftr-353	2885	55	definition	definition	NOUN
ftr-353	2885	56	of	of	ADP
ftr-353	2885	57	a	a	DET
ftr-353	2885	58	united	united	PROPN
ftr-353	2885	59	states	states	PROPN
ftr-353	2885	60	person	person	NOUN
ftr-353	2885	61	,	,	PUNCT
ftr-353	2885	62	i.e.	i.e.	ADV
ftr-353	2885	63	:	:	PUNCT
ftr-353	2885	64	united	united	PROPN
ftr-353	2885	65	states	states	PROPN
ftr-353	2885	66	person	person	PROPN
ftr-353	2885	67	.	.	PUNCT
ftr-353	2886	1	the	the	DET
ftr-353	2886	2	term	term	NOUN
ftr-353	2886	3	“	"	PUNCT
ftr-353	2886	4	united	united	PROPN
ftr-353	2886	5	states	states	PROPN
ftr-353	2886	6	person	person	NOUN
ftr-353	2886	7	”	"	PUNCT
ftr-353	2886	8	means	mean	VERB
ftr-353	2886	9	a	a	DET
ftr-353	2886	10	citizen	citizen	NOUN
ftr-353	2886	11	or	or	CCONJ
ftr-353	2886	12	resident	resident	NOUN
ftr-353	2886	13	of	of	ADP
ftr-353	2886	14	the	the	DET
ftr-353	2886	15	united	united	PROPN
ftr-353	2886	16	states	states	PROPN
ftr-353	2886	17	,	,	PUNCT
ftr-353	2886	18	or	or	CCONJ
ftr-353	2886	19	a	a	DET
ftr-353	2886	20	person	person	NOUN
ftr-353	2886	21	in	in	ADP
ftr-353	2886	22	and	and	CCONJ
ftr-353	2886	23	doing	do	VERB
ftr-353	2886	24	business	business	NOUN
ftr-353	2886	25	in	in	ADP
ftr-353	2886	26	the	the	DET
ftr-353	2886	27	united	united	PROPN
ftr-353	2886	28	states	states	PROPN
ftr-353	2886	29	.	.	PUNCT
ftr-353	2887	1	see	see	VERB
ftr-353	2887	2	31	31	NUM
ftr-353	2887	3	c.f.r	c.f.r	NOUN
ftr-353	2887	4	.	.	PUNCT
ftr-353	2887	5	103.11(z	103.11(z	NUM
ftr-353	2887	6	)	)	PUNCT
ftr-353	2887	7	for	for	ADP
ftr-353	2887	8	a	a	DET
ftr-353	2887	9	complete	complete	ADJ
ftr-353	2887	10	definition	definition	NOUN
ftr-353	2887	11	of	of	ADP
ftr-353	2887	12	‘	'	PUNCT
ftr-353	2887	13	person	person	NOUN
ftr-353	2887	14	.	.	PUNCT
ftr-353	2887	15	’	'	PUNCT
ftr-353	2888	1	the	the	DET
ftr-353	2888	2	united	united	PROPN
ftr-353	2888	3	states	states	PROPN
ftr-353	2888	4	includes	include	VERB
ftr-353	2888	5	the	the	DET
ftr-353	2888	6	states	state	NOUN
ftr-353	2888	7	,	,	PUNCT
ftr-353	2888	8	territories	territory	NOUN
ftr-353	2888	9	and	and	CCONJ
ftr-353	2888	10	possessions	possession	NOUN
ftr-353	2888	11	of	of	ADP
ftr-353	2888	12	the	the	DET
ftr-353	2888	13	united	united	PROPN
ftr-353	2888	14	states	states	PROPN
ftr-353	2888	15	.	.	PUNCT
ftr-353	2889	1	see	see	VERB
ftr-353	2889	2	the	the	DET
ftr-353	2889	3	definition	definition	NOUN
ftr-353	2889	4	of	of	ADP
ftr-353	2889	5	united	united	PROPN
ftr-353	2889	6	states	states	PROPN
ftr-353	2889	7	at	at	ADP
ftr-353	2889	8	31	31	NUM
ftr-353	2889	9	c.f.r	c.f.r	NOUN
ftr-353	2889	10	.	.	PUNCT
ftr-353	2890	1	103.11(nn	103.11(nn	NUM
ftr-353	2890	2	)	)	PUNCT
ftr-353	2891	1	for	for	ADP
ftr-353	2891	2	a	a	DET
ftr-353	2891	3	complete	complete	ADJ
ftr-353	2891	4	definition	definition	NOUN
ftr-353	2891	5	of	of	ADP
ftr-353	2891	6	united	united	PROPN
ftr-353	2891	7	states	states	PROPN
ftr-353	2891	8	.	.	PUNCT
ftr-353	2892	1	a	a	DET
ftr-353	2892	2	foreign	foreign	ADJ
ftr-353	2892	3	subsidiary	subsidiary	NOUN
ftr-353	2892	4	of	of	ADP
ftr-353	2892	5	a	a	DET
ftr-353	2892	6	united	united	PROPN
ftr-353	2892	7	states	states	PROPN
ftr-353	2892	8	person	person	NOUN
ftr-353	2892	9	is	be	AUX
ftr-353	2892	10	not	not	PART
ftr-353	2892	11	required	require	VERB
ftr-353	2892	12	to	to	PART
ftr-353	2892	13	file	file	VERB
ftr-353	2892	14	this	this	DET
ftr-353	2892	15	report	report	NOUN
ftr-353	2892	16	,	,	PUNCT
ftr-353	2892	17	although	although	SCONJ
ftr-353	2892	18	its	its	PRON
ftr-353	2892	19	united	united	PROPN
ftr-353	2892	20	states	states	PROPN
ftr-353	2892	21	parent	parent	NOUN
ftr-353	2892	22	corporation	corporation	NOUN
ftr-353	2892	23	may	may	AUX
ftr-353	2892	24	be	be	AUX
ftr-353	2892	25	required	require	VERB
ftr-353	2892	26	to	to	PART
ftr-353	2892	27	do	do	VERB
ftr-353	2892	28	so	so	ADV
ftr-353	2892	29	.	.	PUNCT
ftr-353	2893	1	a	a	DET
ftr-353	2893	2	branch	branch	NOUN
ftr-353	2893	3	of	of	ADP
ftr-353	2893	4	a	a	DET
ftr-353	2893	5	foreign	foreign	ADJ
ftr-353	2893	6	entity	entity	NOUN
ftr-353	2893	7	that	that	PRON
ftr-353	2893	8	is	be	AUX
ftr-353	2893	9	doing	do	VERB
ftr-353	2893	10	business	business	NOUN
ftr-353	2893	11	in	in	ADP
ftr-353	2893	12	the	the	DET
ftr-353	2893	13	united	united	PROPN
ftr-353	2893	14	states	states	PROPN
ftr-353	2893	15	is	be	AUX
ftr-353	2893	16	required	require	VERB
ftr-353	2893	17	to	to	PART
ftr-353	2893	18	file	file	VERB
ftr-353	2893	19	this	this	DET
ftr-353	2893	20	report	report	NOUN
ftr-353	2893	21	even	even	ADV
ftr-353	2893	22	if	if	SCONJ
ftr-353	2893	23	not	not	PART
ftr-353	2893	24	separately	separately	ADV
ftr-353	2893	25	incorporated	incorporate	VERB
ftr-353	2893	26	under	under	ADP
ftr-353	2893	27	u.s	u.s	PROPN
ftr-353	2893	28	.	.	PROPN
ftr-353	2893	29	law	law	NOUN
ftr-353	2893	30	.	.	PUNCT
ftr-353	2894	1	•	•	NUM
ftr-353	2894	2	instead	instead	ADV
ftr-353	2894	3	,	,	PUNCT
ftr-353	2894	4	for	for	ADP
ftr-353	2894	5	this	this	DET
ftr-353	2894	6	year	year	NOUN
ftr-353	2894	7	,	,	PUNCT
ftr-353	2894	8	taxpayers	taxpayer	NOUN
ftr-353	2894	9	and	and	CCONJ
ftr-353	2894	10	others	other	NOUN
ftr-353	2894	11	can	can	AUX
ftr-353	2894	12	rely	rely	VERB
ftr-353	2894	13	on	on	ADP
ftr-353	2894	14	the	the	DET
ftr-353	2894	15	definition	definition	NOUN
ftr-353	2894	16	of	of	ADP
ftr-353	2894	17	a	a	DET
ftr-353	2894	18	united	united	PROPN
ftr-353	2894	19	states	states	PROPN
ftr-353	2894	20	person	person	NOUN
ftr-353	2894	21	included	include	VERB
ftr-353	2894	22	in	in	ADP
ftr-353	2894	23	the	the	DET
ftr-353	2894	24	instruction	instruction	NOUN
ftr-353	2894	25	to	to	ADP
ftr-353	2894	26	the	the	DET
ftr-353	2894	27	prior	prior	ADJ
ftr-353	2894	28	form	form	NOUN
ftr-353	2894	29	(	(	PUNCT
ftr-353	2894	30	7	7	NUM
ftr-353	2894	31	-	-	SYM
ftr-353	2894	32	2000	2000	NUM
ftr-353	2894	33	):	):	PUNCT
ftr-353	2894	34	united	united	PROPN
ftr-353	2894	35	states	states	PROPN
ftr-353	2894	36	person	person	PROPN
ftr-353	2894	37	.	.	PUNCT
ftr-353	2895	1	the	the	DET
ftr-353	2895	2	term	term	NOUN
ftr-353	2895	3	“	"	PUNCT
ftr-353	2895	4	united	united	PROPN
ftr-353	2895	5	states	states	PROPN
ftr-353	2895	6	person	person	NOUN
ftr-353	2895	7	”	"	PUNCT
ftr-353	2895	8	means	mean	VERB
ftr-353	2895	9	:	:	PUNCT
ftr-353	2895	10	(	(	PUNCT
ftr-353	2895	11	1	1	X
ftr-353	2895	12	)	)	PUNCT
ftr-353	2895	13	a	a	DET
ftr-353	2895	14	citizen	citizen	NOUN
ftr-353	2895	15	or	or	CCONJ
ftr-353	2895	16	resident	resident	NOUN
ftr-353	2895	17	of	of	ADP
ftr-353	2895	18	the	the	DET
ftr-353	2895	19	united	united	PROPN
ftr-353	2895	20	states	states	PROPN
ftr-353	2895	21	;	;	PUNCT
ftr-353	2895	22	(	(	PUNCT
ftr-353	2895	23	2	2	X
ftr-353	2895	24	)	)	PUNCT
ftr-353	2895	25	a	a	DET
ftr-353	2895	26	domestic	domestic	ADJ
ftr-353	2895	27	partnership	partnership	NOUN
ftr-353	2895	28	;	;	PUNCT
ftr-353	2895	29	(	(	PUNCT
ftr-353	2895	30	3	3	X
ftr-353	2895	31	)	)	PUNCT
ftr-353	2895	32	a	a	DET
ftr-353	2895	33	domestic	domestic	ADJ
ftr-353	2895	34	corporation	corporation	NOUN
ftr-353	2895	35	;	;	PUNCT
ftr-353	2895	36	or	or	CCONJ
ftr-353	2895	37	(	(	PUNCT
ftr-353	2895	38	4	4	X
ftr-353	2895	39	)	)	PUNCT
ftr-353	2895	40	a	a	DET
ftr-353	2895	41	domestic	domestic	ADJ
ftr-353	2895	42	estate	estate	NOUN
ftr-353	2895	43	or	or	CCONJ
ftr-353	2895	44	trust	trust	NOUN
ftr-353	2895	45	.	.	PUNCT
ftr-353	2896	1	(	(	PUNCT
ftr-353	2896	2	3	3	X
ftr-353	2896	3	)	)	PUNCT
ftr-353	2896	4	notice	notice	VERB
ftr-353	2896	5	2009	2009	NUM
ftr-353	2896	6	-	-	SYM
ftr-353	2896	7	62	62	NUM
ftr-353	2896	8	,	,	PUNCT
ftr-353	2896	9	2009	2009	NUM
ftr-353	2896	10	-	-	SYM
ftr-353	2896	11	35	35	NUM
ftr-353	2896	12	i.r.b	i.r.b	NOUN
ftr-353	2896	13	.	.	PUNCT
ftr-353	2896	14	260	260	NUM
ftr-353	2896	15	(	(	PUNCT
ftr-353	2896	16	8/7/09	8/7/09	NUM
ftr-353	2896	17	)	)	PUNCT
ftr-353	2896	18	.	.	PUNCT
ftr-353	2897	1	by	by	ADP
ftr-353	2897	2	this	this	DET
ftr-353	2897	3	notice	notice	NOUN
ftr-353	2897	4	,	,	PUNCT
ftr-353	2897	5	the	the	DET
ftr-353	2897	6	irs	irs	PROPN
ftr-353	2897	7	extended	extend	VERB
ftr-353	2897	8	the	the	DET
ftr-353	2897	9	filing	filing	NOUN
ftr-353	2897	10	deadline	deadline	NOUN
ftr-353	2897	11	until	until	SCONJ
ftr-353	2897	12	6/30/10	6/30/10	NUM
ftr-353	2897	13	to	to	PART
ftr-353	2897	14	report	report	VERB
ftr-353	2897	15	foreign	foreign	ADJ
ftr-353	2897	16	financial	financial	ADJ
ftr-353	2897	17	accounts	account	NOUN
ftr-353	2897	18	on	on	ADP
ftr-353	2897	19	form	form	NOUN
ftr-353	2897	20	td	td	NOUN
ftr-353	2897	21	f	f	PROPN
ftr-353	2897	22	90	90	NUM
ftr-353	2897	23	-	-	SYM
ftr-353	2897	24	22.1	22.1	NUM
ftr-353	2897	25	for	for	ADP
ftr-353	2897	26	persons	person	NOUN
ftr-353	2897	27	with	with	ADP
ftr-353	2897	28	signature	signature	NOUN
ftr-353	2897	29	authority	authority	NOUN
ftr-353	2897	30	over	over	ADP
ftr-353	2897	31	(	(	PUNCT
ftr-353	2897	32	but	but	CCONJ
ftr-353	2897	33	no	no	DET
ftr-353	2897	34	financial	financial	ADJ
ftr-353	2897	35	interest	interest	NOUN
ftr-353	2897	36	in	in	ADP
ftr-353	2897	37	)	)	PUNCT
ftr-353	2897	38	a	a	DET
ftr-353	2897	39	foreign	foreign	ADJ
ftr-353	2897	40	financial	financial	ADJ
ftr-353	2897	41	account	account	NOUN
ftr-353	2897	42	and	and	CCONJ
ftr-353	2897	43	persons	person	NOUN
ftr-353	2897	44	with	with	ADP
ftr-353	2897	45	signature	signature	NOUN
ftr-353	2897	46	authority	authority	NOUN
ftr-353	2897	47	over	over	ADP
ftr-353	2897	48	,	,	PUNCT
ftr-353	2897	49	or	or	CCONJ
ftr-353	2897	50	financial	financial	ADJ
ftr-353	2897	51	interests	interest	NOUN
ftr-353	2897	52	in	in	ADP
ftr-353	2897	53	,	,	PUNCT
ftr-353	2897	54	a	a	DET
ftr-353	2897	55	foreign	foreign	ADJ
ftr-353	2897	56	commingled	commingle	VERB
ftr-353	2897	57	fund	fund	NOUN
ftr-353	2897	58	.	.	PUNCT
ftr-353	2898	1	10	10	NUM
ftr-353	2898	2	.	.	PUNCT
ftr-353	2898	3	sentence	sentence	NOUN
ftr-353	2898	4	was	be	AUX
ftr-353	2898	5	unreasonably	unreasonably	ADV
ftr-353	2898	6	lenient	lenient	ADJ
ftr-353	2898	7	,	,	PUNCT
ftr-353	2898	8	said	say	VERB
ftr-353	2898	9	third	third	ADJ
ftr-353	2898	10	circuit	circuit	NOUN
ftr-353	2898	11	.	.	PUNCT
ftr-353	2899	1	united	united	PROPN
ftr-353	2899	2	states	states	PROPN
ftr-353	2899	3	v.	v.	PROPN
ftr-353	2899	4	tomko	tomko	PROPN
ftr-353	2899	5	,	,	PUNCT
ftr-353	2899	6	498	498	PROPN
ftr-353	2899	7	f.3d	f.3d	NUM
ftr-353	2899	8	157	157	NUM
ftr-353	2899	9	(	(	PUNCT
ftr-353	2899	10	3d	3d	PROPN
ftr-353	2899	11	cir	cir	NOUN
ftr-353	2899	12	.	.	PUNCT
ftr-353	2899	13	8/20/07	8/20/07	NUM
ftr-353	2899	14	)	)	PUNCT
ftr-353	2899	15	.	.	PUNCT
ftr-353	2900	1	a	a	DET
ftr-353	2900	2	sentence	sentence	NOUN
ftr-353	2900	3	of	of	ADP
ftr-353	2900	4	one	one	NUM
ftr-353	2900	5	year	year	NOUN
ftr-353	2900	6	of	of	ADP
ftr-353	2900	7	home	home	NOUN
ftr-353	2900	8	confinement	confinement	NOUN
ftr-353	2900	9	in	in	ADP
ftr-353	2900	10	“	"	PUNCT
ftr-353	2900	11	the	the	DET
ftr-353	2900	12	very	very	ADJ
ftr-353	2900	13	mansion	mansion	NOUN
ftr-353	2900	14	built	build	VERB
ftr-353	2900	15	through	through	ADP
ftr-353	2900	16	the	the	DET
ftr-353	2900	17	tax	tax	NOUN
ftr-353	2900	18	evasion	evasion	NOUN
ftr-353	2900	19	scheme	scheme	NOUN
ftr-353	2900	20	at	at	ADP
ftr-353	2900	21	issue	issue	NOUN
ftr-353	2900	22	,	,	PUNCT
ftr-353	2900	23	”	"	PUNCT
ftr-353	2900	24	a	a	DET
ftr-353	2900	25	$	$	SYM
ftr-353	2900	26	250,000	250,000	NUM
ftr-353	2900	27	fine	fine	NOUN
ftr-353	2900	28	,	,	PUNCT
ftr-353	2900	29	three	three	NUM
ftr-353	2900	30	years	year	NOUN
ftr-353	2900	31	probation	probation	NOUN
ftr-353	2900	32	,	,	PUNCT
ftr-353	2900	33	and	and	CCONJ
ftr-353	2900	34	250	250	NUM
ftr-353	2900	35	hours	hour	NOUN
ftr-353	2900	36	of	of	ADP
ftr-353	2900	37	community	community	NOUN
ftr-353	2900	38	service	service	NOUN
ftr-353	2900	39	for	for	ADP
ftr-353	2900	40	evading	evade	VERB
ftr-353	2900	41	taxes	taxis	NOUN
ftr-353	2900	42	of	of	ADP
ftr-353	2900	43	$	$	SYM
ftr-353	2900	44	228,557	228,557	NUM
ftr-353	2900	45	,	,	PUNCT
ftr-353	2900	46	was	be	AUX
ftr-353	2900	47	vacated	vacate	VERB
ftr-353	2900	48	as	as	ADP
ftr-353	2900	49	unreasonably	unreasonably	ADV
ftr-353	2900	50	lenient	lenient	ADJ
ftr-353	2900	51	.	.	PUNCT
ftr-353	2901	1	the	the	DET
ftr-353	2901	2	case	case	NOUN
ftr-353	2901	3	was	be	AUX
ftr-353	2901	4	remanded	remand	VERB
ftr-353	2901	5	for	for	ADP
ftr-353	2901	6	resentencing	resentence	VERB
ftr-353	2901	7	.	.	PUNCT
ftr-353	2902	1	(	(	PUNCT
ftr-353	2902	2	a	a	X
ftr-353	2902	3	)	)	PUNCT
ftr-353	2902	4	however	however	ADV
ftr-353	2902	5	,	,	PUNCT
ftr-353	2902	6	the	the	DET
ftr-353	2902	7	court	court	NOUN
ftr-353	2902	8	en	en	PROPN
ftr-353	2902	9	banc	banc	PROPN
ftr-353	2902	10	affirmed	affirm	VERB
ftr-353	2902	11	the	the	DET
ftr-353	2902	12	district	district	NOUN
ftr-353	2902	13	court	court	NOUN
ftr-353	2902	14	’s	’s	PART
ftr-353	2902	15	sentence	sentence	NOUN
ftr-353	2902	16	.	.	PUNCT
ftr-353	2903	1	united	united	PROPN
ftr-353	2903	2	states	states	PROPN
ftr-353	2903	3	v.	v.	PROPN
ftr-353	2903	4	tomko	tomko	PROPN
ftr-353	2903	5	,	,	PUNCT
ftr-353	2903	6	562	562	NUM
ftr-353	2903	7	f.3d	f.3d	NUM
ftr-353	2903	8	558	558	NUM
ftr-353	2903	9	(	(	PUNCT
ftr-353	2903	10	3d	3d	NUM
ftr-353	2903	11	cir	cir	NOUN
ftr-353	2903	12	.	.	PUNCT
ftr-353	2903	13	4/17/09	4/17/09	NUM
ftr-353	2903	14	)	)	PUNCT
ftr-353	2903	15	(	(	PUNCT
ftr-353	2903	16	8	8	NUM
ftr-353	2903	17	-	-	SYM
ftr-353	2903	18	5	5	NUM
ftr-353	2903	19	)	)	PUNCT
ftr-353	2903	20	.	.	PUNCT
ftr-353	2904	1	the	the	DET
ftr-353	2904	2	majority	majority	NOUN
ftr-353	2904	3	opinion	opinion	NOUN
ftr-353	2904	4	(	(	PUNCT
ftr-353	2904	5	judge	judge	PROPN
ftr-353	2904	6	smith	smith	PROPN
ftr-353	2904	7	)	)	PUNCT
ftr-353	2904	8	held	hold	VERB
ftr-353	2904	9	that	that	SCONJ
ftr-353	2904	10	the	the	DET
ftr-353	2904	11	district	district	NOUN
ftr-353	2904	12	court	court	NOUN
ftr-353	2904	13	’s	’s	PART
ftr-353	2904	14	variation	variation	NOUN
ftr-353	2904	15	from	from	ADP
ftr-353	2904	16	the	the	DET
ftr-353	2904	17	18	18	NUM
ftr-353	2904	18	u.s.c	u.s.c	NOUN
ftr-353	2904	19	.	.	PUNCT
ftr-353	2905	1	§	§	PROPN
ftr-353	2905	2	3553(a	3553(a	NUM
ftr-353	2905	3	)	)	PUNCT
ftr-353	2905	4	u.s	u.s	PROPN
ftr-353	2905	5	.	.	PROPN
ftr-353	2905	6	sentencing	sentencing	NOUN
ftr-353	2905	7	guidelines	guideline	NOUN
ftr-353	2905	8	’	'	PUNCT
ftr-353	2905	9	recommendations	recommendation	NOUN
ftr-353	2905	10	,	,	PUNCT
ftr-353	2905	11	which	which	PRON
ftr-353	2905	12	included	include	VERB
ftr-353	2905	13	between	between	ADP
ftr-353	2905	14	twelve	twelve	NUM
ftr-353	2905	15	and	and	CCONJ
ftr-353	2905	16	eighteen	eighteen	NUM
ftr-353	2905	17	months	month	NOUN
ftr-353	2905	18	’	'	PUNCT
ftr-353	2905	19	imprisonment	imprisonment	NOUN
ftr-353	2905	20	,	,	PUNCT
ftr-353	2905	21	after	after	ADP
ftr-353	2905	22	consideration	consideration	NOUN
ftr-353	2905	23	of	of	ADP
ftr-353	2905	24	all	all	DET
ftr-353	2905	25	relevant	relevant	ADJ
ftr-353	2905	26	factors	factor	NOUN
ftr-353	2905	27	was	be	AUX
ftr-353	2905	28	entitled	entitle	VERB
ftr-353	2905	29	to	to	ADP
ftr-353	2905	30	“	"	PUNCT
ftr-353	2905	31	due	due	ADJ
ftr-353	2905	32	221	221	NUM
ftr-353	2905	33	florida	florida	PROPN
ftr-353	2905	34	tax	tax	NOUN
ftr-353	2905	35	review	review	NOUN
ftr-353	2905	36	[	[	X
ftr-353	2905	37	vol	vol	NOUN
ftr-353	2905	38	.	.	PUNCT
ftr-353	2906	1	10	10	NUM
ftr-353	2906	2	:	:	PUNCT
ftr-353	2906	3	si	si	X
ftr-353	2906	4	deference	deference	NOUN
ftr-353	2906	5	”	"	PUNCT
ftr-353	2906	6	despite	despite	SCONJ
ftr-353	2906	7	the	the	DET
ftr-353	2906	8	fact	fact	NOUN
ftr-353	2906	9	that	that	SCONJ
ftr-353	2906	10	some	some	DET
ftr-353	2906	11	judges	judge	NOUN
ftr-353	2906	12	in	in	ADP
ftr-353	2906	13	the	the	DET
ftr-353	2906	14	majority	majority	NOUN
ftr-353	2906	15	would	would	AUX
ftr-353	2906	16	have	have	AUX
ftr-353	2906	17	imposed	impose	VERB
ftr-353	2906	18	prison	prison	NOUN
ftr-353	2906	19	time	time	NOUN
ftr-353	2906	20	on	on	ADP
ftr-353	2906	21	a	a	DET
ftr-353	2906	22	plumbing	plumbing	NOUN
ftr-353	2906	23	contractor	contractor	NOUN
ftr-353	2906	24	who	who	PRON
ftr-353	2906	25	directed	direct	VERB
ftr-353	2906	26	numerous	numerous	ADJ
ftr-353	2906	27	subcontractors	subcontractor	NOUN
ftr-353	2906	28	who	who	PRON
ftr-353	2906	29	were	be	AUX
ftr-353	2906	30	building	build	VERB
ftr-353	2906	31	his	his	PRON
ftr-353	2906	32	multimillion	multimillion	NOUN
ftr-353	2906	33	dollar	dollar	NOUN
ftr-353	2906	34	home	home	ADV
ftr-353	2906	35	to	to	PART
ftr-353	2906	36	falsify	falsify	VERB
ftr-353	2906	37	information	information	NOUN
ftr-353	2906	38	on	on	ADP
ftr-353	2906	39	billing	billing	NOUN
ftr-353	2906	40	invoices	invoice	NOUN
ftr-353	2906	41	so	so	SCONJ
ftr-353	2906	42	the	the	DET
ftr-353	2906	43	invoices	invoice	NOUN
ftr-353	2906	44	would	would	AUX
ftr-353	2906	45	show	show	VERB
ftr-353	2906	46	work	work	NOUN
ftr-353	2906	47	done	do	VERB
ftr-353	2906	48	at	at	ADP
ftr-353	2906	49	one	one	NUM
ftr-353	2906	50	of	of	ADP
ftr-353	2906	51	his	his	PRON
ftr-353	2906	52	corporation	corporation	NOUN
ftr-353	2906	53	’s	’s	PART
ftr-353	2906	54	many	many	ADJ
ftr-353	2906	55	job	job	NOUN
ftr-353	2906	56	sites	site	NOUN
ftr-353	2906	57	instead	instead	ADV
ftr-353	2906	58	of	of	ADP
ftr-353	2906	59	at	at	ADP
ftr-353	2906	60	his	his	PRON
ftr-353	2906	61	home	home	NOUN
ftr-353	2906	62	,	,	PUNCT
ftr-353	2906	63	resulting	result	VERB
ftr-353	2906	64	in	in	ADP
ftr-353	2906	65	a	a	DET
ftr-353	2906	66	tax	tax	NOUN
ftr-353	2906	67	deficiency	deficiency	NOUN
ftr-353	2906	68	of	of	ADP
ftr-353	2906	69	$	$	SYM
ftr-353	2906	70	228,557	228,557	NUM
ftr-353	2906	71	.	.	PUNCT
ftr-353	2907	1	defendant	defendant	PROPN
ftr-353	2907	2	’s	’s	PART
ftr-353	2907	3	work	work	NOUN
ftr-353	2907	4	for	for	ADP
ftr-353	2907	5	habitat	habitat	NOUN
ftr-353	2907	6	for	for	ADP
ftr-353	2907	7	humanity	humanity	NOUN
ftr-353	2907	8	’s	’s	PART
ftr-353	2907	9	pittsburgh	pittsburgh	PROPN
ftr-353	2907	10	affiliate	affiliate	NOUN
ftr-353	2907	11	and	and	CCONJ
ftr-353	2907	12	his	his	PRON
ftr-353	2907	13	willingness	willingness	NOUN
ftr-353	2907	14	to	to	PART
ftr-353	2907	15	work	work	VERB
ftr-353	2907	16	for	for	ADP
ftr-353	2907	17	its	its	PRON
ftr-353	2907	18	new	new	PROPN
ftr-353	2907	19	orleans	orleans	PROPN
ftr-353	2907	20	affiliate	affiliate	NOUN
ftr-353	2907	21	post	post	PROPN
ftr-353	2907	22	-	-	PROPN
ftr-353	2907	23	katrina	katrina	PROPN
ftr-353	2907	24	–	–	PUNCT
ftr-353	2907	25	despite	despite	SCONJ
ftr-353	2907	26	its	its	PRON
ftr-353	2907	27	beginning	beginning	NOUN
ftr-353	2907	28	after	after	ADP
ftr-353	2907	29	his	his	PRON
ftr-353	2907	30	indictment	indictment	NOUN
ftr-353	2907	31	–	–	PUNCT
ftr-353	2907	32	appears	appear	VERB
ftr-353	2907	33	to	to	PART
ftr-353	2907	34	have	have	AUX
ftr-353	2907	35	influenced	influence	VERB
ftr-353	2907	36	the	the	DET
ftr-353	2907	37	district	district	NOUN
ftr-353	2907	38	court	court	NOUN
ftr-353	2907	39	’s	’s	PART
ftr-353	2907	40	downward	downward	ADJ
ftr-353	2907	41	departure	departure	NOUN
ftr-353	2907	42	.	.	PUNCT
ftr-353	2908	1	•	•	NUM
ftr-353	2908	2	judge	judge	PROPN
ftr-353	2908	3	fisher	fisher	PROPN
ftr-353	2908	4	’s	’s	PART
ftr-353	2908	5	dissent	dissent	NOUN
ftr-353	2908	6	focused	focus	VERB
ftr-353	2908	7	on	on	ADP
ftr-353	2908	8	the	the	DET
ftr-353	2908	9	greater	great	ADJ
ftr-353	2908	10	apparent	apparent	ADJ
ftr-353	2908	11	pervasiveness	pervasiveness	NOUN
ftr-353	2908	12	of	of	ADP
ftr-353	2908	13	defendant	defendant	NOUN
ftr-353	2908	14	’s	’s	PART
ftr-353	2908	15	scheme	scheme	NOUN
ftr-353	2908	16	,	,	PUNCT
ftr-353	2908	17	including	include	VERB
ftr-353	2908	18	his	his	PRON
ftr-353	2908	19	repeated	repeat	VERB
ftr-353	2908	20	statements	statement	NOUN
ftr-353	2908	21	that	that	SCONJ
ftr-353	2908	22	his	his	PRON
ftr-353	2908	23	vacation	vacation	NOUN
ftr-353	2908	24	home	home	ADV
ftr-353	2908	25	in	in	ADP
ftr-353	2908	26	maryland	maryland	PROPN
ftr-353	2908	27	was	be	AUX
ftr-353	2908	28	“	"	PUNCT
ftr-353	2908	29	a	a	DET
ftr-353	2908	30	gift	gift	NOUN
ftr-353	2908	31	from	from	ADP
ftr-353	2908	32	uncle	uncle	PROPN
ftr-353	2908	33	sam	sam	PROPN
ftr-353	2908	34	,	,	PUNCT
ftr-353	2908	35	”	"	PUNCT
ftr-353	2908	36	and	and	CCONJ
ftr-353	2908	37	found	find	VERB
ftr-353	2908	38	that	that	SCONJ
ftr-353	2908	39	the	the	DET
ftr-353	2908	40	district	district	NOUN
ftr-353	2908	41	court	court	NOUN
ftr-353	2908	42	“	"	PUNCT
ftr-353	2908	43	exceeded	exceed	VERB
ftr-353	2908	44	the	the	DET
ftr-353	2908	45	lower	low	ADJ
ftr-353	2908	46	outer	outer	ADJ
ftr-353	2908	47	limit	limit	NOUN
ftr-353	2908	48	of	of	ADP
ftr-353	2908	49	the	the	DET
ftr-353	2908	50	range	range	NOUN
ftr-353	2908	51	of	of	ADP
ftr-353	2908	52	appropriate	appropriate	ADJ
ftr-353	2908	53	choices	choice	NOUN
ftr-353	2908	54	it	it	PRON
ftr-353	2908	55	had	have	VERB
ftr-353	2908	56	the	the	DET
ftr-353	2908	57	discretion	discretion	NOUN
ftr-353	2908	58	to	to	PART
ftr-353	2908	59	make	make	VERB
ftr-353	2908	60	,	,	PUNCT
ftr-353	2908	61	and	and	CCONJ
ftr-353	2908	62	in	in	ADP
ftr-353	2908	63	doing	do	VERB
ftr-353	2908	64	so	so	ADV
ftr-353	2908	65	abused	abuse	VERB
ftr-353	2908	66	that	that	DET
ftr-353	2908	67	discretion	discretion	NOUN
ftr-353	2908	68	”	"	PUNCT
ftr-353	2908	69	because	because	SCONJ
ftr-353	2908	70	virtually	virtually	ADV
ftr-353	2908	71	all	all	DET
ftr-353	2908	72	other	other	ADJ
ftr-353	2908	73	“	"	PUNCT
ftr-353	2908	74	typical	typical	ADJ
ftr-353	2908	75	tax	tax	NOUN
ftr-353	2908	76	evader[s	evader[s	PROPN
ftr-353	2908	77	]	]	PUNCT
ftr-353	2908	78	”	"	PUNCT
ftr-353	2908	79	possessed	possess	VERB
ftr-353	2908	80	the	the	DET
ftr-353	2908	81	same	same	ADJ
ftr-353	2908	82	type	type	NOUN
ftr-353	2908	83	of	of	ADP
ftr-353	2908	84	mitigating	mitigate	VERB
ftr-353	2908	85	factors	factor	NOUN
ftr-353	2908	86	relied	rely	VERB
ftr-353	2908	87	upon	upon	SCONJ
ftr-353	2908	88	by	by	ADP
ftr-353	2908	89	the	the	DET
ftr-353	2908	90	district	district	NOUN
ftr-353	2908	91	court	court	NOUN
ftr-353	2908	92	.	.	PUNCT
ftr-353	2909	1	11	11	NUM
ftr-353	2909	2	.	.	PUNCT
ftr-353	2909	3	tax	tax	NOUN
ftr-353	2909	4	court	court	NOUN
ftr-353	2909	5	jurisdiction	jurisdiction	NOUN
ftr-353	2909	6	to	to	PART
ftr-353	2909	7	review	review	VERB
ftr-353	2909	8	an	an	DET
ftr-353	2909	9	otherwise	otherwise	ADV
ftr-353	2909	10	unreviewable	unreviewable	ADJ
ftr-353	2909	11	assessable	assessable	ADJ
ftr-353	2909	12	penalty	penalty	NOUN
ftr-353	2909	13	ca	can	AUX
ftr-353	2909	14	n’t	not	PART
ftr-353	2909	15	piggyback	piggyback	VERB
ftr-353	2909	16	on	on	ADP
ftr-353	2909	17	a	a	DET
ftr-353	2909	18	related	related	ADJ
ftr-353	2909	19	deficiency	deficiency	NOUN
ftr-353	2909	20	proceeding	proceeding	NOUN
ftr-353	2909	21	.	.	PUNCT
ftr-353	2910	1	smith	smith	PROPN
ftr-353	2910	2	v.	v.	PROPN
ftr-353	2910	3	commissioner	commissioner	PROPN
ftr-353	2910	4	,	,	PUNCT
ftr-353	2910	5	133	133	NUM
ftr-353	2910	6	t.c	t.c	PROPN
ftr-353	2910	7	.	.	PUNCT
ftr-353	2911	1	no	no	INTJ
ftr-353	2911	2	.	.	NOUN
ftr-353	2911	3	18	18	NUM
ftr-353	2911	4	(	(	PUNCT
ftr-353	2911	5	12/21/09	12/21/09	PROPN
ftr-353	2911	6	)	)	PUNCT
ftr-353	2911	7	.	.	PUNCT
ftr-353	2912	1	section	section	NOUN
ftr-353	2912	2	6707a	6707a	NUM
ftr-353	2912	3	,	,	PUNCT
ftr-353	2912	4	added	add	VERB
ftr-353	2912	5	to	to	ADP
ftr-353	2912	6	the	the	DET
ftr-353	2912	7	code	code	NOUN
ftr-353	2912	8	by	by	ADP
ftr-353	2912	9	the	the	DET
ftr-353	2912	10	american	american	PROPN
ftr-353	2912	11	jobs	jobs	PROPN
ftr-353	2912	12	creation	creation	PROPN
ftr-353	2912	13	act	act	NOUN
ftr-353	2912	14	of	of	ADP
ftr-353	2912	15	2004	2004	NUM
ftr-353	2912	16	,	,	PUNCT
ftr-353	2912	17	imposes	impose	VERB
ftr-353	2912	18	a	a	DET
ftr-353	2912	19	penalty	penalty	NOUN
ftr-353	2912	20	for	for	ADP
ftr-353	2912	21	a	a	DET
ftr-353	2912	22	taxpayer	taxpayer	NOUN
ftr-353	2912	23	’s	’s	PART
ftr-353	2912	24	failure	failure	NOUN
ftr-353	2912	25	to	to	PART
ftr-353	2912	26	include	include	VERB
ftr-353	2912	27	with	with	ADP
ftr-353	2912	28	his	his	PRON
ftr-353	2912	29	return	return	NOUN
ftr-353	2912	30	required	require	VERB
ftr-353	2912	31	information	information	NOUN
ftr-353	2912	32	with	with	ADP
ftr-353	2912	33	respect	respect	NOUN
ftr-353	2912	34	to	to	ADP
ftr-353	2912	35	a	a	DET
ftr-353	2912	36	reportable	reportable	ADJ
ftr-353	2912	37	transaction	transaction	NOUN
ftr-353	2912	38	.	.	PUNCT
ftr-353	2913	1	the	the	DET
ftr-353	2913	2	irs	irs	PROPN
ftr-353	2913	3	assessed	assess	VERB
ftr-353	2913	4	a	a	DET
ftr-353	2913	5	§	§	PROPN
ftr-353	2913	6	6707a	6707a	NUM
ftr-353	2913	7	penalty	penalty	NOUN
ftr-353	2913	8	against	against	ADP
ftr-353	2913	9	the	the	DET
ftr-353	2913	10	taxpayer	taxpayer	NOUN
ftr-353	2913	11	and	and	CCONJ
ftr-353	2913	12	issued	issue	VERB
ftr-353	2913	13	a	a	DET
ftr-353	2913	14	deficiency	deficiency	NOUN
ftr-353	2913	15	notice	notice	NOUN
ftr-353	2913	16	to	to	ADP
ftr-353	2913	17	his	his	PRON
ftr-353	2913	18	wholly	wholly	ADV
ftr-353	2913	19	owned	own	VERB
ftr-353	2913	20	corporation	corporation	NOUN
ftr-353	2913	21	with	with	ADP
ftr-353	2913	22	respect	respect	NOUN
ftr-353	2913	23	to	to	ADP
ftr-353	2913	24	the	the	DET
ftr-353	2913	25	transaction	transaction	NOUN
ftr-353	2913	26	to	to	PART
ftr-353	2913	27	which	which	PRON
ftr-353	2913	28	the	the	DET
ftr-353	2913	29	§	§	PROPN
ftr-353	2913	30	6707a	6707a	NUM
ftr-353	2913	31	penalty	penalty	NOUN
ftr-353	2913	32	applied	apply	VERB
ftr-353	2913	33	.	.	PUNCT
ftr-353	2914	1	the	the	DET
ftr-353	2914	2	taxpayer	taxpayer	NOUN
ftr-353	2914	3	filed	file	VERB
ftr-353	2914	4	a	a	DET
ftr-353	2914	5	timely	timely	ADJ
ftr-353	2914	6	petition	petition	NOUN
ftr-353	2914	7	with	with	ADP
ftr-353	2914	8	the	the	DET
ftr-353	2914	9	tax	tax	NOUN
ftr-353	2914	10	court	court	NOUN
ftr-353	2914	11	,	,	PUNCT
ftr-353	2914	12	but	but	CCONJ
ftr-353	2914	13	judge	judge	NOUN
ftr-353	2914	14	kroupa	kroupa	PROPN
ftr-353	2914	15	held	hold	VERB
ftr-353	2914	16	that	that	SCONJ
ftr-353	2914	17	a	a	DET
ftr-353	2914	18	penalty	penalty	NOUN
ftr-353	2914	19	imposed	impose	VERB
ftr-353	2914	20	under	under	ADP
ftr-353	2914	21	§	§	PROPN
ftr-353	2914	22	6707a	6707a	NUM
ftr-353	2914	23	is	be	AUX
ftr-353	2914	24	not	not	PART
ftr-353	2914	25	reviewable	reviewable	ADJ
ftr-353	2914	26	by	by	ADP
ftr-353	2914	27	the	the	DET
ftr-353	2914	28	tax	tax	NOUN
ftr-353	2914	29	court	court	NOUN
ftr-353	2914	30	,	,	PUNCT
ftr-353	2914	31	even	even	ADV
ftr-353	2914	32	in	in	ADP
ftr-353	2914	33	a	a	DET
ftr-353	2914	34	deficiency	deficiency	NOUN
ftr-353	2914	35	proceeding	proceeding	NOUN
ftr-353	2914	36	.	.	PUNCT
ftr-353	2915	1	although	although	SCONJ
ftr-353	2915	2	the	the	DET
ftr-353	2915	3	irs	irs	PROPN
ftr-353	2915	4	issued	issue	VERB
ftr-353	2915	5	a	a	DET
ftr-353	2915	6	deficiency	deficiency	NOUN
ftr-353	2915	7	notice	notice	NOUN
ftr-353	2915	8	,	,	PUNCT
ftr-353	2915	9	the	the	DET
ftr-353	2915	10	notice	notice	NOUN
ftr-353	2915	11	did	do	AUX
ftr-353	2915	12	not	not	PART
ftr-353	2915	13	determine	determine	VERB
ftr-353	2915	14	the	the	DET
ftr-353	2915	15	§	§	PROPN
ftr-353	2915	16	6707a	6707a	NOUN
ftr-353	2915	17	penalty	penalty	NOUN
ftr-353	2915	18	.	.	PUNCT
ftr-353	2916	1	the	the	DET
ftr-353	2916	2	§	§	PROPN
ftr-353	2916	3	6707a	6707a	NUM
ftr-353	2916	4	penalty	penalty	NOUN
ftr-353	2916	5	was	be	AUX
ftr-353	2916	6	properly	properly	ADV
ftr-353	2916	7	independently	independently	ADV
ftr-353	2916	8	assessed	assess	VERB
ftr-353	2916	9	without	without	ADP
ftr-353	2916	10	the	the	DET
ftr-353	2916	11	irs	irs	PROPN
ftr-353	2916	12	issuing	issue	VERB
ftr-353	2916	13	a	a	DET
ftr-353	2916	14	deficiency	deficiency	NOUN
ftr-353	2916	15	notice	notice	NOUN
ftr-353	2916	16	,	,	PUNCT
ftr-353	2916	17	and	and	CCONJ
ftr-353	2916	18	the	the	DET
ftr-353	2916	19	penalty	penalty	NOUN
ftr-353	2916	20	was	be	AUX
ftr-353	2916	21	thus	thus	ADV
ftr-353	2916	22	not	not	PART
ftr-353	2916	23	within	within	ADP
ftr-353	2916	24	the	the	DET
ftr-353	2916	25	tax	tax	NOUN
ftr-353	2916	26	court	court	NOUN
ftr-353	2916	27	’s	’s	PART
ftr-353	2916	28	deficiency	deficiency	NOUN
ftr-353	2916	29	jurisdiction	jurisdiction	NOUN
ftr-353	2916	30	.	.	PUNCT
ftr-353	2917	1	the	the	DET
ftr-353	2917	2	taxpayer	taxpayer	NOUN
ftr-353	2917	3	’s	’s	PART
ftr-353	2917	4	only	only	ADJ
ftr-353	2917	5	redress	redress	NOUN
ftr-353	2917	6	is	be	AUX
ftr-353	2917	7	though	though	SCONJ
ftr-353	2917	8	a	a	DET
ftr-353	2917	9	refund	refund	NOUN
ftr-353	2917	10	proceeding	proceeding	NOUN
ftr-353	2917	11	.	.	PUNCT
ftr-353	2918	1	12	12	NUM
ftr-353	2918	2	.	.	PUNCT
ftr-353	2919	1	there	there	PRON
ftr-353	2919	2	’s	’	VERB
ftr-353	2919	3	no	no	DET
ftr-353	2919	4	prepayment	prepayment	NOUN
ftr-353	2919	5	judicial	judicial	ADJ
ftr-353	2919	6	review	review	NOUN
ftr-353	2919	7	for	for	ADP
ftr-353	2919	8	the	the	DET
ftr-353	2919	9	failure	failure	NOUN
ftr-353	2919	10	to	to	PART
ftr-353	2919	11	pay	pay	VERB
ftr-353	2919	12	penalty	penalty	NOUN
ftr-353	2919	13	.	.	PUNCT
ftr-353	2920	1	burke	burke	PROPN
ftr-353	2920	2	v.	v.	PROPN
ftr-353	2920	3	commissioner	commissioner	PROPN
ftr-353	2920	4	,	,	PUNCT
ftr-353	2920	5	t.c	t.c	PROPN
ftr-353	2920	6	.	.	PROPN
ftr-353	2920	7	memo	memo	NOUN
ftr-353	2920	8	.	.	PUNCT
ftr-353	2921	1	2009	2009	NUM
ftr-353	2921	2	-	-	SYM
ftr-353	2921	3	282	282	NUM
ftr-353	2921	4	(	(	PUNCT
ftr-353	2921	5	12/8/09	12/8/09	NUM
ftr-353	2921	6	)	)	PUNCT
ftr-353	2921	7	.	.	PUNCT
ftr-353	2922	1	the	the	DET
ftr-353	2922	2	§	§	PROPN
ftr-353	2922	3	6651(a)(3	6651(a)(3	NOUN
ftr-353	2922	4	)	)	PUNCT
ftr-353	2922	5	addition	addition	NOUN
ftr-353	2922	6	to	to	ADP
ftr-353	2922	7	tax	tax	NOUN
ftr-353	2922	8	for	for	ADP
ftr-353	2922	9	failure	failure	NOUN
ftr-353	2922	10	to	to	PART
ftr-353	2922	11	pay	pay	VERB
ftr-353	2922	12	is	be	AUX
ftr-353	2922	13	not	not	PART
ftr-353	2922	14	subject	subject	ADJ
ftr-353	2922	15	to	to	ADP
ftr-353	2922	16	deficiency	deficiency	NOUN
ftr-353	2922	17	procedures	procedure	NOUN
ftr-353	2922	18	,	,	PUNCT
ftr-353	2922	19	but	but	CCONJ
ftr-353	2922	20	may	may	AUX
ftr-353	2922	21	be	be	AUX
ftr-353	2922	22	collected	collect	VERB
ftr-353	2922	23	administratively	administratively	ADV
ftr-353	2922	24	if	if	SCONJ
ftr-353	2922	25	it	it	PRON
ftr-353	2922	26	not	not	PART
ftr-353	2922	27	paid	pay	VERB
ftr-353	2922	28	upon	upon	SCONJ
ftr-353	2922	29	notice	notice	NOUN
ftr-353	2922	30	and	and	CCONJ
ftr-353	2922	31	demand	demand	NOUN
ftr-353	2922	32	.	.	PUNCT
ftr-353	2923	1	b.	b.	PROPN
ftr-353	2923	2	discovery	discovery	PROPN
ftr-353	2923	3	:	:	PUNCT
ftr-353	2923	4	summonses	summons	NOUN
ftr-353	2923	5	and	and	CCONJ
ftr-353	2923	6	foia	foia	PROPN
ftr-353	2923	7	1	1	NUM
ftr-353	2923	8	.	.	PUNCT
ftr-353	2923	9	district	district	NOUN
ftr-353	2923	10	court	court	NOUN
ftr-353	2923	11	finds	find	VERB
ftr-353	2923	12	tax	tax	NOUN
ftr-353	2923	13	accrual	accrual	ADJ
ftr-353	2923	14	workpapers	workpaper	NOUN
ftr-353	2923	15	protected	protect	VERB
ftr-353	2923	16	by	by	ADP
ftr-353	2923	17	the	the	DET
ftr-353	2923	18	“	"	PUNCT
ftr-353	2923	19	work	work	NOUN
ftr-353	2923	20	product	product	NOUN
ftr-353	2923	21	privilege	privilege	NOUN
ftr-353	2923	22	”	"	PUNCT
ftr-353	2923	23	and	and	CCONJ
ftr-353	2923	24	denies	deny	VERB
ftr-353	2923	25	the	the	DET
ftr-353	2923	26	irs	irs	PROPN
ftr-353	2923	27	petition	petition	NOUN
ftr-353	2923	28	2010	2010	NUM
ftr-353	2923	29	]	]	PUNCT
ftr-353	2923	30	recent	recent	ADJ
ftr-353	2923	31	developments	development	NOUN
ftr-353	2923	32	in	in	ADP
ftr-353	2923	33	federal	federal	ADJ
ftr-353	2923	34	income	income	NOUN
ftr-353	2923	35	taxation	taxation	NOUN
ftr-353	2923	36	222	222	NUM
ftr-353	2923	37	for	for	ADP
ftr-353	2923	38	summons	summon	NOUN
ftr-353	2923	39	enforcement	enforcement	NOUN
ftr-353	2923	40	.	.	PUNCT
ftr-353	2924	1	united	united	PROPN
ftr-353	2924	2	states	states	PROPN
ftr-353	2924	3	v.	v.	PROPN
ftr-353	2924	4	textron	textron	PROPN
ftr-353	2924	5	inc	inc	PROPN
ftr-353	2924	6	.	.	PROPN
ftr-353	2924	7	,	,	PUNCT
ftr-353	2924	8	507	507	NUM
ftr-353	2924	9	f.	f.	PROPN
ftr-353	2924	10	supp	supp	PROPN
ftr-353	2924	11	.	.	PUNCT
ftr-353	2925	1	2d	2d	NOUN
ftr-353	2925	2	138	138	NUM
ftr-353	2925	3	(	(	PUNCT
ftr-353	2925	4	d.	d.	PROPN
ftr-353	2925	5	r.i	r.i	PROPN
ftr-353	2925	6	.	.	PROPN
ftr-353	2925	7	8/28/07	8/28/07	NUM
ftr-353	2925	8	)	)	PUNCT
ftr-353	2925	9	.	.	PUNCT
ftr-353	2926	1	textron	textron	PROPN
ftr-353	2926	2	engaged	engage	VERB
ftr-353	2926	3	in	in	ADP
ftr-353	2926	4	six	six	NUM
ftr-353	2926	5	silo	silo	NOUN
ftr-353	2926	6	transactions	transaction	NOUN
ftr-353	2926	7	in	in	ADP
ftr-353	2926	8	2001	2001	NUM
ftr-353	2926	9	before	before	SCONJ
ftr-353	2926	10	silos	silo	NOUN
ftr-353	2926	11	became	become	VERB
ftr-353	2926	12	listed	list	VERB
ftr-353	2926	13	transactions	transaction	NOUN
ftr-353	2926	14	in	in	ADP
ftr-353	2926	15	2005	2005	NUM
ftr-353	2926	16	.	.	PUNCT
ftr-353	2927	1	under	under	ADP
ftr-353	2927	2	irs	irs	PROPN
ftr-353	2927	3	procedures	procedure	NOUN
ftr-353	2927	4	,	,	PUNCT
ftr-353	2927	5	engaging	engage	VERB
ftr-353	2927	6	in	in	ADP
ftr-353	2927	7	more	more	ADJ
ftr-353	2927	8	than	than	ADP
ftr-353	2927	9	one	one	NUM
ftr-353	2927	10	listed	list	VERB
ftr-353	2927	11	transaction	transaction	NOUN
ftr-353	2927	12	means	mean	VERB
ftr-353	2927	13	that	that	SCONJ
ftr-353	2927	14	the	the	DET
ftr-353	2927	15	irs	irs	PROPN
ftr-353	2927	16	will	will	AUX
ftr-353	2927	17	request	request	VERB
ftr-353	2927	18	the	the	DET
ftr-353	2927	19	entire	entire	ADJ
ftr-353	2927	20	tax	tax	NOUN
ftr-353	2927	21	accrual	accrual	ADJ
ftr-353	2927	22	workpapers	workpaper	NOUN
ftr-353	2927	23	file	file	NOUN
ftr-353	2927	24	.	.	PUNCT
ftr-353	2928	1	textron	textron	PROPN
ftr-353	2928	2	produced	produce	VERB
ftr-353	2928	3	all	all	DET
ftr-353	2928	4	requested	request	VERB
ftr-353	2928	5	documents	document	NOUN
ftr-353	2928	6	with	with	ADP
ftr-353	2928	7	respect	respect	NOUN
ftr-353	2928	8	to	to	ADP
ftr-353	2928	9	the	the	DET
ftr-353	2928	10	silo	silo	NOUN
ftr-353	2928	11	transactions	transaction	NOUN
ftr-353	2928	12	but	but	CCONJ
ftr-353	2928	13	refused	refuse	VERB
ftr-353	2928	14	to	to	PART
ftr-353	2928	15	turn	turn	VERB
ftr-353	2928	16	over	over	ADP
ftr-353	2928	17	its	its	PRON
ftr-353	2928	18	entire	entire	ADJ
ftr-353	2928	19	workpaper	workpaper	NOUN
ftr-353	2928	20	file	file	NOUN
ftr-353	2928	21	.	.	PUNCT
ftr-353	2929	1	judge	judge	PROPN
ftr-353	2929	2	torres	torres	PROPN
ftr-353	2929	3	held	hold	VERB
ftr-353	2929	4	that	that	SCONJ
ftr-353	2929	5	the	the	DET
ftr-353	2929	6	tax	tax	NOUN
ftr-353	2929	7	accrual	accrual	ADJ
ftr-353	2929	8	workpapers	workpaper	NOUN
ftr-353	2929	9	were	be	AUX
ftr-353	2929	10	prepared	prepare	VERB
ftr-353	2929	11	“	"	PUNCT
ftr-353	2929	12	because	because	SCONJ
ftr-353	2929	13	of	of	ADP
ftr-353	2929	14	”	"	PUNCT
ftr-353	2929	15	anticipated	anticipate	VERB
ftr-353	2929	16	litigation	litigation	NOUN
ftr-353	2929	17	with	with	ADP
ftr-353	2929	18	the	the	DET
ftr-353	2929	19	irs	irs	PROPN
ftr-353	2929	20	.	.	PUNCT
ftr-353	2930	1	he	he	PRON
ftr-353	2930	2	refused	refuse	VERB
ftr-353	2930	3	to	to	PART
ftr-353	2930	4	follow	follow	VERB
ftr-353	2930	5	contrary	contrary	ADJ
ftr-353	2930	6	authority	authority	NOUN
ftr-353	2930	7	from	from	ADP
ftr-353	2930	8	the	the	DET
ftr-353	2930	9	fifth	fifth	ADJ
ftr-353	2930	10	circuit	circuit	NOUN
ftr-353	2930	11	in	in	ADP
ftr-353	2930	12	united	united	PROPN
ftr-353	2930	13	states	states	PROPN
ftr-353	2930	14	v.	v.	PROPN
ftr-353	2930	15	el	el	PROPN
ftr-353	2930	16	paso	paso	PROPN
ftr-353	2930	17	company	company	NOUN
ftr-353	2930	18	,	,	PUNCT
ftr-353	2930	19	682	682	NUM
ftr-353	2930	20	f.2d	f.2d	NOUN
ftr-353	2930	21	530	530	NUM
ftr-353	2930	22	(	(	PUNCT
ftr-353	2930	23	1982	1982	NUM
ftr-353	2930	24	)	)	PUNCT
ftr-353	2930	25	,	,	PUNCT
ftr-353	2930	26	which	which	PRON
ftr-353	2930	27	used	use	VERB
ftr-353	2930	28	the	the	DET
ftr-353	2930	29	more	more	ADV
ftr-353	2930	30	stringent	stringent	ADJ
ftr-353	2930	31	primary	primary	ADJ
ftr-353	2930	32	purpose	purpose	NOUN
ftr-353	2930	33	test	test	NOUN
ftr-353	2930	34	for	for	ADP
ftr-353	2930	35	determining	determine	VERB
ftr-353	2930	36	whether	whether	SCONJ
ftr-353	2930	37	documents	document	NOUN
ftr-353	2930	38	were	be	AUX
ftr-353	2930	39	prepared	prepare	VERB
ftr-353	2930	40	“	"	PUNCT
ftr-353	2930	41	in	in	ADP
ftr-353	2930	42	anticipation	anticipation	NOUN
ftr-353	2930	43	of	of	ADP
ftr-353	2930	44	litigation	litigation	NOUN
ftr-353	2930	45	.	.	PUNCT
ftr-353	2930	46	”	"	PUNCT
ftr-353	2931	1	he	he	PRON
ftr-353	2931	2	also	also	ADV
ftr-353	2931	3	held	hold	VERB
ftr-353	2931	4	that	that	SCONJ
ftr-353	2931	5	work	work	NOUN
ftr-353	2931	6	product	product	NOUN
ftr-353	2931	7	protection	protection	NOUN
ftr-353	2931	8	was	be	AUX
ftr-353	2931	9	not	not	PART
ftr-353	2931	10	lost	lose	VERB
ftr-353	2931	11	when	when	SCONJ
ftr-353	2931	12	the	the	DET
ftr-353	2931	13	tax	tax	NOUN
ftr-353	2931	14	accrual	accrual	ADJ
ftr-353	2931	15	workpapers	workpaper	NOUN
ftr-353	2931	16	were	be	AUX
ftr-353	2931	17	provided	provide	VERB
ftr-353	2931	18	to	to	ADP
ftr-353	2931	19	ernst	ernst	PROPN
ftr-353	2931	20	&	&	CCONJ
ftr-353	2931	21	young	young	PROPN
ftr-353	2931	22	for	for	ADP
ftr-353	2931	23	its	its	PRON
ftr-353	2931	24	audit	audit	NOUN
ftr-353	2931	25	of	of	ADP
ftr-353	2931	26	the	the	DET
ftr-353	2931	27	company	company	NOUN
ftr-353	2931	28	because	because	SCONJ
ftr-353	2931	29	the	the	DET
ftr-353	2931	30	aicpa	aicpa	PROPN
ftr-353	2931	31	code	code	NOUN
ftr-353	2931	32	§	§	PROPN
ftr-353	2931	33	301	301	NUM
ftr-353	2931	34	on	on	ADP
ftr-353	2931	35	confidential	confidential	ADJ
ftr-353	2931	36	client	client	NOUN
ftr-353	2931	37	information	information	NOUN
ftr-353	2931	38	made	make	VERB
ftr-353	2931	39	it	it	PRON
ftr-353	2931	40	very	very	ADV
ftr-353	2931	41	unlikely	unlikely	ADJ
ftr-353	2931	42	that	that	SCONJ
ftr-353	2931	43	the	the	DET
ftr-353	2931	44	accounting	accounting	NOUN
ftr-353	2931	45	firm	firm	NOUN
ftr-353	2931	46	would	would	AUX
ftr-353	2931	47	provide	provide	VERB
ftr-353	2931	48	them	they	PRON
ftr-353	2931	49	to	to	ADP
ftr-353	2931	50	the	the	DET
ftr-353	2931	51	irs	irs	PROPN
ftr-353	2931	52	.	.	PUNCT
ftr-353	2932	1	(	(	PUNCT
ftr-353	2932	2	a	a	X
ftr-353	2932	3	)	)	PUNCT
ftr-353	2932	4	this	this	DET
ftr-353	2932	5	split	split	ADJ
ftr-353	2932	6	decision	decision	NOUN
ftr-353	2932	7	has	have	AUX
ftr-353	2932	8	been	be	AUX
ftr-353	2932	9	taken	take	VERB
ftr-353	2932	10	to	to	ADP
ftr-353	2932	11	the	the	DET
ftr-353	2932	12	banc	banc	PROPN
ftr-353	2932	13	.	.	PUNCT
ftr-353	2933	1	united	united	PROPN
ftr-353	2933	2	states	states	PROPN
ftr-353	2933	3	v.	v.	PROPN
ftr-353	2933	4	textron	textron	PROPN
ftr-353	2933	5	inc	inc	PROPN
ftr-353	2933	6	.	.	PROPN
ftr-353	2933	7	,	,	PUNCT
ftr-353	2933	8	507	507	NUM
ftr-353	2933	9	f.	f.	PROPN
ftr-353	2933	10	supp	supp	PROPN
ftr-353	2933	11	.	.	PUNCT
ftr-353	2934	1	2d	2d	NOUN
ftr-353	2934	2	138	138	NUM
ftr-353	2934	3	(	(	PUNCT
ftr-353	2934	4	d.	d.	PROPN
ftr-353	2934	5	r.i	r.i	PROPN
ftr-353	2934	6	.	.	PROPN
ftr-353	2934	7	8/28/07	8/28/07	NUM
ftr-353	2934	8	)	)	PUNCT
ftr-353	2934	9	,	,	PUNCT
ftr-353	2934	10	affirmed	affirm	VERB
ftr-353	2934	11	in	in	ADP
ftr-353	2934	12	part	part	NOUN
ftr-353	2934	13	,	,	PUNCT
ftr-353	2934	14	vacated	vacate	VERB
ftr-353	2934	15	in	in	ADP
ftr-353	2934	16	part	part	NOUN
ftr-353	2934	17	and	and	CCONJ
ftr-353	2934	18	remanded	remand	VERB
ftr-353	2934	19	,	,	PUNCT
ftr-353	2934	20	553	553	NUM
ftr-353	2934	21	f.3d	f.3d	NUM
ftr-353	2934	22	87	87	NUM
ftr-353	2934	23	(	(	PUNCT
ftr-353	2934	24	1st	1st	ADJ
ftr-353	2934	25	cir	cir	NOUN
ftr-353	2934	26	.	.	PUNCT
ftr-353	2935	1	1/21/09	1/21/09	NUM
ftr-353	2935	2	)	)	PUNCT
ftr-353	2935	3	(	(	PUNCT
ftr-353	2935	4	2	2	NUM
ftr-353	2935	5	-	-	SYM
ftr-353	2935	6	1	1	NUM
ftr-353	2935	7	)	)	PUNCT
ftr-353	2935	8	,	,	PUNCT
ftr-353	2935	9	taxpayer	taxpayer	NOUN
ftr-353	2935	10	’s	’s	PART
ftr-353	2935	11	petition	petition	NOUN
ftr-353	2935	12	for	for	ADP
ftr-353	2935	13	rehearing	rehear	VERB
ftr-353	2935	14	denied	deny	VERB
ftr-353	2935	15	,	,	PUNCT
ftr-353	2935	16	(	(	PUNCT
ftr-353	2935	17	3/24/09	3/24/09	NUM
ftr-353	2935	18	)	)	PUNCT
ftr-353	2935	19	,	,	PUNCT
ftr-353	2935	20	government	government	NOUN
ftr-353	2935	21	’s	’s	PART
ftr-353	2935	22	petition	petition	NOUN
ftr-353	2935	23	for	for	ADP
ftr-353	2935	24	en	en	PROPN
ftr-353	2935	25	banc	banc	PROPN
ftr-353	2935	26	rehearing	rehear	VERB
ftr-353	2935	27	granted	grant	VERB
ftr-353	2935	28	,	,	PUNCT
ftr-353	2935	29	(	(	PUNCT
ftr-353	2935	30	3/25/09	3/25/09	NUM
ftr-353	2935	31	)	)	PUNCT
ftr-353	2935	32	.	.	PUNCT
ftr-353	2936	1	the	the	DET
ftr-353	2936	2	majority	majority	NOUN
ftr-353	2936	3	opinion	opinion	NOUN
ftr-353	2936	4	(	(	PUNCT
ftr-353	2936	5	judge	judge	PROPN
ftr-353	2936	6	torruella	torruella	PROPN
ftr-353	2936	7	)	)	PUNCT
ftr-353	2936	8	affirmed	affirm	VERB
ftr-353	2936	9	the	the	DET
ftr-353	2936	10	holding	holding	NOUN
ftr-353	2936	11	that	that	SCONJ
ftr-353	2936	12	textron	textron	NOUN
ftr-353	2936	13	’s	’s	PART
ftr-353	2936	14	tax	tax	NOUN
ftr-353	2936	15	accrual	accrual	ADJ
ftr-353	2936	16	workpapers	workpaper	NOUN
ftr-353	2936	17	were	be	AUX
ftr-353	2936	18	protected	protect	VERB
ftr-353	2936	19	by	by	ADP
ftr-353	2936	20	the	the	DET
ftr-353	2936	21	work	work	NOUN
ftr-353	2936	22	product	product	NOUN
ftr-353	2936	23	doctrine	doctrine	NOUN
ftr-353	2936	24	on	on	ADP
ftr-353	2936	25	the	the	DET
ftr-353	2936	26	ground	ground	NOUN
ftr-353	2936	27	that	that	SCONJ
ftr-353	2936	28	the	the	DET
ftr-353	2936	29	first	first	ADJ
ftr-353	2936	30	circuit	circuit	NOUN
ftr-353	2936	31	law	law	NOUN
ftr-353	2936	32	is	be	AUX
ftr-353	2936	33	that	that	SCONJ
ftr-353	2936	34	“	"	PUNCT
ftr-353	2936	35	dual	dual	ADJ
ftr-353	2936	36	purpose	purpose	NOUN
ftr-353	2936	37	”	"	PUNCT
ftr-353	2936	38	documents	document	NOUN
ftr-353	2936	39	created	create	VERB
ftr-353	2936	40	because	because	SCONJ
ftr-353	2936	41	of	of	ADP
ftr-353	2936	42	the	the	DET
ftr-353	2936	43	prospect	prospect	NOUN
ftr-353	2936	44	of	of	ADP
ftr-353	2936	45	litigation	litigation	NOUN
ftr-353	2936	46	are	be	AUX
ftr-353	2936	47	protected	protect	VERB
ftr-353	2936	48	even	even	ADV
ftr-353	2936	49	though	though	SCONJ
ftr-353	2936	50	they	they	PRON
ftr-353	2936	51	were	be	AUX
ftr-353	2936	52	also	also	ADV
ftr-353	2936	53	prepared	prepare	VERB
ftr-353	2936	54	for	for	ADP
ftr-353	2936	55	a	a	DET
ftr-353	2936	56	business	business	NOUN
ftr-353	2936	57	purpose	purpose	NOUN
ftr-353	2936	58	,	,	PUNCT
ftr-353	2936	59	i.e.	i.e.	X
ftr-353	2936	60	,	,	PUNCT
ftr-353	2936	61	e&y	e&y	PROPN
ftr-353	2936	62	’s	’s	PART
ftr-353	2936	63	audit	audit	NOUN
ftr-353	2936	64	of	of	ADP
ftr-353	2936	65	textron	textron	NOUN
ftr-353	2936	66	.	.	PUNCT
ftr-353	2937	1	it	it	PRON
ftr-353	2937	2	distinguished	distinguish	VERB
ftr-353	2937	3	united	united	PROPN
ftr-353	2937	4	states	states	PROPN
ftr-353	2937	5	v.	v.	PROPN
ftr-353	2937	6	el	el	PROPN
ftr-353	2937	7	paso	paso	PROPN
ftr-353	2937	8	company	company	NOUN
ftr-353	2937	9	,	,	PUNCT
ftr-353	2937	10	682	682	NUM
ftr-353	2937	11	f.2d	f.2d	NOUN
ftr-353	2937	12	530	530	NUM
ftr-353	2937	13	(	(	PUNCT
ftr-353	2937	14	5th	5th	ADJ
ftr-353	2937	15	cir	cir	NOUN
ftr-353	2937	16	.	.	PROPN
ftr-353	2937	17	1982	1982	NUM
ftr-353	2937	18	)	)	PUNCT
ftr-353	2937	19	,	,	PUNCT
ftr-353	2937	20	as	as	ADP
ftr-353	2937	21	being	be	AUX
ftr-353	2937	22	part	part	NOUN
ftr-353	2937	23	of	of	ADP
ftr-353	2937	24	an	an	DET
ftr-353	2937	25	existing	exist	VERB
ftr-353	2937	26	split	split	NOUN
ftr-353	2937	27	between	between	ADP
ftr-353	2937	28	the	the	DET
ftr-353	2937	29	circuits	circuit	NOUN
ftr-353	2937	30	in	in	ADP
ftr-353	2937	31	the	the	DET
ftr-353	2937	32	definition	definition	NOUN
ftr-353	2937	33	of	of	ADP
ftr-353	2937	34	“	"	PUNCT
ftr-353	2937	35	the	the	DET
ftr-353	2937	36	anticipation	anticipation	NOUN
ftr-353	2937	37	of	of	ADP
ftr-353	2937	38	litigation	litigation	NOUN
ftr-353	2937	39	.	.	PUNCT
ftr-353	2937	40	”	"	PUNCT
ftr-353	2938	1	•	•	ADP
ftr-353	2938	2	the	the	DET
ftr-353	2938	3	majority	majority	NOUN
ftr-353	2938	4	remanded	remand	VERB
ftr-353	2938	5	the	the	DET
ftr-353	2938	6	case	case	NOUN
ftr-353	2938	7	for	for	SCONJ
ftr-353	2938	8	the	the	DET
ftr-353	2938	9	district	district	NOUN
ftr-353	2938	10	court	court	NOUN
ftr-353	2938	11	to	to	PART
ftr-353	2938	12	consider	consider	VERB
ftr-353	2938	13	the	the	DET
ftr-353	2938	14	questions	question	NOUN
ftr-353	2938	15	of	of	ADP
ftr-353	2938	16	whether	whether	SCONJ
ftr-353	2938	17	textron	textron	PROPN
ftr-353	2938	18	waived	waive	VERB
ftr-353	2938	19	workproduct	workproduct	NOUN
ftr-353	2938	20	protection	protection	NOUN
ftr-353	2938	21	by	by	ADP
ftr-353	2938	22	showing	show	VERB
ftr-353	2938	23	its	its	PRON
ftr-353	2938	24	tax	tax	NOUN
ftr-353	2938	25	accrual	accrual	ADJ
ftr-353	2938	26	workpapers	workpaper	NOUN
ftr-353	2938	27	to	to	ADP
ftr-353	2938	28	e&y	e&y	PROPN
ftr-353	2938	29	and	and	CCONJ
ftr-353	2938	30	whether	whether	SCONJ
ftr-353	2938	31	e&y	e&y	NOUN
ftr-353	2938	32	’s	’s	PART
ftr-353	2938	33	workpapers	workpaper	NOUN
ftr-353	2938	34	were	be	AUX
ftr-353	2938	35	within	within	ADP
ftr-353	2938	36	the	the	DET
ftr-353	2938	37	“	"	PUNCT
ftr-353	2938	38	control	control	NOUN
ftr-353	2938	39	”	"	PUNCT
ftr-353	2938	40	of	of	ADP
ftr-353	2938	41	textron	textron	PROPN
ftr-353	2938	42	.	.	PUNCT
ftr-353	2939	1	•	•	NUM
ftr-353	2939	2	judge	judge	PROPN
ftr-353	2939	3	boudin	boudin	PROPN
ftr-353	2939	4	dissented	dissent	VERB
ftr-353	2939	5	on	on	ADP
ftr-353	2939	6	the	the	DET
ftr-353	2939	7	ground	ground	NOUN
ftr-353	2939	8	that	that	SCONJ
ftr-353	2939	9	the	the	DET
ftr-353	2939	10	proper	proper	ADJ
ftr-353	2939	11	test	test	NOUN
ftr-353	2939	12	should	should	AUX
ftr-353	2939	13	be	be	AUX
ftr-353	2939	14	whether	whether	SCONJ
ftr-353	2939	15	the	the	DET
ftr-353	2939	16	tax	tax	NOUN
ftr-353	2939	17	accrual	accrual	ADJ
ftr-353	2939	18	workpapers	workpaper	NOUN
ftr-353	2939	19	were	be	AUX
ftr-353	2939	20	prepared	prepare	VERB
ftr-353	2939	21	“	"	PUNCT
ftr-353	2939	22	in	in	ADP
ftr-353	2939	23	the	the	DET
ftr-353	2939	24	ordinary	ordinary	ADJ
ftr-353	2939	25	course	course	NOUN
ftr-353	2939	26	of	of	ADP
ftr-353	2939	27	business	business	NOUN
ftr-353	2939	28	”	"	PUNCT
ftr-353	2939	29	or	or	CCONJ
ftr-353	2939	30	were	be	AUX
ftr-353	2939	31	otherwise	otherwise	ADV
ftr-353	2939	32	independently	independently	ADV
ftr-353	2939	33	required	require	VERB
ftr-353	2939	34	,	,	PUNCT
ftr-353	2939	35	and	and	CCONJ
ftr-353	2939	36	their	their	PRON
ftr-353	2939	37	preparation	preparation	NOUN
ftr-353	2939	38	would	would	AUX
ftr-353	2939	39	not	not	PART
ftr-353	2939	40	be	be	AUX
ftr-353	2939	41	chilled	chill	VERB
ftr-353	2939	42	by	by	ADP
ftr-353	2939	43	lack	lack	NOUN
ftr-353	2939	44	of	of	ADP
ftr-353	2939	45	protection	protection	NOUN
ftr-353	2939	46	because	because	SCONJ
ftr-353	2939	47	they	they	PRON
ftr-353	2939	48	are	be	AUX
ftr-353	2939	49	required	require	VERB
ftr-353	2939	50	by	by	ADP
ftr-353	2939	51	“	"	PUNCT
ftr-353	2939	52	the	the	DET
ftr-353	2939	53	financial	financial	ADJ
ftr-353	2939	54	statement	statement	NOUN
ftr-353	2939	55	obligations	obligation	NOUN
ftr-353	2939	56	and	and	CCONJ
ftr-353	2939	57	accounting	accounting	NOUN
ftr-353	2939	58	rules	rule	NOUN
ftr-353	2939	59	.	.	PUNCT
ftr-353	2939	60	”	"	PUNCT
ftr-353	2940	1	he	he	PRON
ftr-353	2940	2	based	base	VERB
ftr-353	2940	3	his	his	PRON
ftr-353	2940	4	opinion	opinion	NOUN
ftr-353	2940	5	on	on	ADP
ftr-353	2940	6	the	the	DET
ftr-353	2940	7	need	need	NOUN
ftr-353	2940	8	for	for	ADP
ftr-353	2940	9	such	such	ADJ
ftr-353	2940	10	documents	document	NOUN
ftr-353	2940	11	“	"	PUNCT
ftr-353	2940	12	[	[	X
ftr-353	2940	13	i]n	i]n	VERB
ftr-353	2940	14	the	the	DET
ftr-353	2940	15	wake	wake	NOUN
ftr-353	2940	16	of	of	ADP
ftr-353	2940	17	enron	enron	PROPN
ftr-353	2940	18	and	and	CCONJ
ftr-353	2940	19	other	other	ADJ
ftr-353	2940	20	corporate	corporate	ADJ
ftr-353	2940	21	scandals	scandal	NOUN
ftr-353	2940	22	...	...	PUNCT
ftr-353	2940	23	.	.	PUNCT
ftr-353	2940	24	”	"	PUNCT
ftr-353	2941	1	he	he	PRON
ftr-353	2941	2	later	later	ADV
ftr-353	2941	3	stated	state	VERB
ftr-353	2941	4	,	,	PUNCT
ftr-353	2941	5	and	and	CCONJ
ftr-353	2941	6	,	,	PUNCT
ftr-353	2941	7	while	while	SCONJ
ftr-353	2941	8	it	it	PRON
ftr-353	2941	9	may	may	AUX
ftr-353	2941	10	seem	seem	VERB
ftr-353	2941	11	one	one	NUM
ftr-353	2941	12	-	-	PUNCT
ftr-353	2941	13	sided	sided	ADJ
ftr-353	2941	14	to	to	PART
ftr-353	2941	15	give	give	VERB
ftr-353	2941	16	the	the	DET
ftr-353	2941	17	government	government	NOUN
ftr-353	2941	18	textron	textron	NOUN
ftr-353	2941	19	’s	’s	PART
ftr-353	2941	20	blue	blue	ADJ
ftr-353	2941	21	print	print	NOUN
ftr-353	2941	22	to	to	ADP
ftr-353	2941	23	weaknesses	weakness	NOUN
ftr-353	2941	24	in	in	ADP
ftr-353	2941	25	textron	textron	NOUN
ftr-353	2941	26	’s	’s	PART
ftr-353	2941	27	tax	tax	NOUN
ftr-353	2941	28	returns	return	NOUN
ftr-353	2941	29	,	,	PUNCT
ftr-353	2941	30	the	the	DET
ftr-353	2941	31	return	return	NOUN
ftr-353	2941	32	is	be	AUX
ftr-353	2941	33	massive	massive	ADJ
ftr-353	2941	34	—	—	PUNCT
ftr-353	2941	35	constituting	constitute	VERB
ftr-353	2941	36	more	more	ADJ
ftr-353	2941	37	than	than	ADP
ftr-353	2941	38	4000	4000	NUM
ftr-353	2941	39	pages	page	NOUN
ftr-353	2941	40	;	;	PUNCT
ftr-353	2942	1	223	223	NUM
ftr-353	2942	2	florida	florida	PROPN
ftr-353	2942	3	tax	tax	NOUN
ftr-353	2942	4	review	review	NOUN
ftr-353	2942	5	[	[	X
ftr-353	2942	6	vol	vol	NOUN
ftr-353	2942	7	.	.	PUNCT
ftr-353	2942	8	10	10	NUM
ftr-353	2942	9	:	:	PUNCT
ftr-353	2942	10	si	si	X
ftr-353	2942	11	the	the	DET
ftr-353	2942	12	government	government	NOUN
ftr-353	2942	13	has	have	VERB
ftr-353	2942	14	an	an	DET
ftr-353	2942	15	important	important	ADJ
ftr-353	2942	16	interest	interest	NOUN
ftr-353	2942	17	in	in	ADP
ftr-353	2942	18	collecting	collect	VERB
ftr-353	2942	19	taxes	taxis	NOUN
ftr-353	2942	20	that	that	PRON
ftr-353	2942	21	are	be	AUX
ftr-353	2942	22	owed	owe	VERB
ftr-353	2942	23	;	;	PUNCT
ftr-353	2942	24	and	and	CCONJ
ftr-353	2942	25	its	its	PRON
ftr-353	2942	26	inquiries	inquiry	NOUN
ftr-353	2942	27	into	into	ADP
ftr-353	2942	28	work	work	NOUN
ftr-353	2942	29	papers	paper	NOUN
ftr-353	2942	30	were	be	AUX
ftr-353	2942	31	focused	focus	VERB
ftr-353	2942	32	on	on	ADP
ftr-353	2942	33	a	a	DET
ftr-353	2942	34	specific	specific	ADJ
ftr-353	2942	35	type	type	NOUN
ftr-353	2942	36	of	of	ADP
ftr-353	2942	37	transaction	transaction	NOUN
ftr-353	2942	38	that	that	PRON
ftr-353	2942	39	had	have	AUX
ftr-353	2942	40	been	be	AUX
ftr-353	2942	41	shown	show	VERB
ftr-353	2942	42	to	to	PART
ftr-353	2942	43	be	be	AUX
ftr-353	2942	44	open	open	ADJ
ftr-353	2942	45	to	to	ADP
ftr-353	2942	46	abuse	abuse	NOUN
ftr-353	2942	47	.	.	PUNCT
ftr-353	2943	1	so	so	ADV
ftr-353	2943	2	context	context	NOUN
ftr-353	2943	3	should	should	AUX
ftr-353	2943	4	be	be	AUX
ftr-353	2943	5	kept	keep	VERB
ftr-353	2943	6	in	in	ADP
ftr-353	2943	7	mind	mind	NOUN
ftr-353	2943	8	before	before	ADP
ftr-353	2943	9	shedding	shed	VERB
ftr-353	2943	10	too	too	ADV
ftr-353	2943	11	many	many	ADJ
ftr-353	2943	12	tears	tear	NOUN
ftr-353	2943	13	for	for	ADP
ftr-353	2943	14	textron	textron	NOUN
ftr-353	2943	15	.	.	PUNCT
ftr-353	2944	1	•	•	NUM
ftr-353	2944	2	the	the	DET
ftr-353	2944	3	government	government	NOUN
ftr-353	2944	4	’s	’s	PART
ftr-353	2944	5	petition	petition	NOUN
ftr-353	2944	6	for	for	ADP
ftr-353	2944	7	rehearing	rehear	VERB
ftr-353	2944	8	en	en	PROPN
ftr-353	2944	9	banc	banc	PROPN
ftr-353	2944	10	was	be	AUX
ftr-353	2944	11	granted	grant	VERB
ftr-353	2944	12	.	.	PUNCT
ftr-353	2945	1	(	(	PUNCT
ftr-353	2945	2	b	b	X
ftr-353	2945	3	)	)	PUNCT
ftr-353	2945	4	reversed	reverse	VERB
ftr-353	2945	5	by	by	ADP
ftr-353	2945	6	a	a	DET
ftr-353	2945	7	divided	divide	VERB
ftr-353	2945	8	first	first	ADJ
ftr-353	2945	9	circuit	circuit	NOUN
ftr-353	2945	10	in	in	ADP
ftr-353	2945	11	an	an	DET
ftr-353	2945	12	en	en	X
ftr-353	2945	13	banc	banc	PROPN
ftr-353	2945	14	rehearing	rehear	VERB
ftr-353	2945	15	.	.	PUNCT
ftr-353	2946	1	the	the	DET
ftr-353	2946	2	first	first	ADJ
ftr-353	2946	3	follows	follow	VERB
ftr-353	2946	4	the	the	DET
ftr-353	2946	5	fifth	fifth	ADJ
ftr-353	2946	6	to	to	ADP
ftr-353	2946	7	el	el	PROPN
ftr-353	2946	8	paso	paso	PROPN
ftr-353	2946	9	.	.	PROPN
ftr-353	2947	1	united	united	PROPN
ftr-353	2947	2	states	states	PROPN
ftr-353	2947	3	v.	v.	PROPN
ftr-353	2947	4	textron	textron	PROPN
ftr-353	2947	5	inc	inc	PROPN
ftr-353	2947	6	.	.	PROPN
ftr-353	2947	7	,	,	PUNCT
ftr-353	2947	8	577	577	NUM
ftr-353	2947	9	f.3d	f.3d	NUM
ftr-353	2947	10	21	21	NUM
ftr-353	2947	11	(	(	PUNCT
ftr-353	2947	12	1st	1st	ADJ
ftr-353	2947	13	cir	cir	NOUN
ftr-353	2947	14	.	.	PUNCT
ftr-353	2948	1	8/13/09	8/13/09	NUM
ftr-353	2948	2	)	)	PUNCT
ftr-353	2948	3	(	(	PUNCT
ftr-353	2948	4	3	3	NUM
ftr-353	2948	5	-	-	SYM
ftr-353	2948	6	2	2	NUM
ftr-353	2948	7	)	)	PUNCT
ftr-353	2948	8	.	.	PUNCT
ftr-353	2949	1	the	the	DET
ftr-353	2949	2	majority	majority	NOUN
ftr-353	2949	3	(	(	PUNCT
ftr-353	2949	4	judge	judge	PROPN
ftr-353	2949	5	boudin	boudin	PROPN
ftr-353	2949	6	)	)	PUNCT
ftr-353	2949	7	held	hold	VERB
ftr-353	2949	8	that	that	SCONJ
ftr-353	2949	9	the	the	DET
ftr-353	2949	10	work	work	NOUN
ftr-353	2949	11	product	product	NOUN
ftr-353	2949	12	privilege	privilege	NOUN
ftr-353	2949	13	protects	protect	VERB
ftr-353	2949	14	only	only	ADV
ftr-353	2949	15	work	work	NOUN
ftr-353	2949	16	done	do	VERB
ftr-353	2949	17	for	for	ADP
ftr-353	2949	18	litigation	litigation	NOUN
ftr-353	2949	19	purposes	purpose	NOUN
ftr-353	2949	20	(	(	PUNCT
ftr-353	2949	21	the	the	DET
ftr-353	2949	22	“	"	PUNCT
ftr-353	2949	23	prepared	prepared	ADJ
ftr-353	2949	24	for	for	ADP
ftr-353	2949	25	”	"	PUNCT
ftr-353	2949	26	test	test	NOUN
ftr-353	2949	27	or	or	CCONJ
ftr-353	2949	28	the	the	DET
ftr-353	2949	29	“	"	PUNCT
ftr-353	2949	30	primary	primary	ADJ
ftr-353	2949	31	purpose	purpose	NOUN
ftr-353	2949	32	”	"	PUNCT
ftr-353	2949	33	test	test	NOUN
ftr-353	2949	34	)	)	PUNCT
ftr-353	2949	35	,	,	PUNCT
ftr-353	2949	36	and	and	CCONJ
ftr-353	2949	37	abandoned	abandon	VERB
ftr-353	2949	38	the	the	DET
ftr-353	2949	39	prior	prior	ADJ
ftr-353	2949	40	first	first	ADJ
ftr-353	2949	41	circuit	circuit	NOUN
ftr-353	2949	42	“	"	PUNCT
ftr-353	2949	43	because	because	SCONJ
ftr-353	2949	44	of	of	ADP
ftr-353	2949	45	”	"	PUNCT
ftr-353	2949	46	test	test	NOUN
ftr-353	2949	47	,	,	PUNCT
ftr-353	2949	48	encompassing	encompass	VERB
ftr-353	2949	49	work	work	NOUN
ftr-353	2949	50	done	do	VERB
ftr-353	2949	51	in	in	ADP
ftr-353	2949	52	preparing	prepare	VERB
ftr-353	2949	53	financial	financial	ADJ
ftr-353	2949	54	statements	statement	NOUN
ftr-353	2949	55	that	that	PRON
ftr-353	2949	56	also	also	ADV
ftr-353	2949	57	is	be	AUX
ftr-353	2949	58	prepared	prepare	VERB
ftr-353	2949	59	in	in	ADP
ftr-353	2949	60	contemplation	contemplation	NOUN
ftr-353	2949	61	of	of	ADP
ftr-353	2949	62	litigation	litigation	NOUN
ftr-353	2949	63	.	.	PUNCT
ftr-353	2950	1	the	the	DET
ftr-353	2950	2	majority	majority	NOUN
ftr-353	2950	3	followed	follow	VERB
ftr-353	2950	4	united	united	PROPN
ftr-353	2950	5	states	states	PROPN
ftr-353	2950	6	v.	v.	PROPN
ftr-353	2950	7	el	el	PROPN
ftr-353	2950	8	paso	paso	PROPN
ftr-353	2950	9	co.	co.	PROPN
ftr-353	2950	10	,	,	PUNCT
ftr-353	2950	11	682	682	NUM
ftr-353	2950	12	f.2d	f.2d	NOUN
ftr-353	2950	13	530	530	NUM
ftr-353	2950	14	(	(	PUNCT
ftr-353	2950	15	5th	5th	ADJ
ftr-353	2950	16	cir	cir	NOUN
ftr-353	2950	17	.	.	PROPN
ftr-353	2950	18	1982	1982	NUM
ftr-353	2950	19	)	)	PUNCT
ftr-353	2950	20	,	,	PUNCT
ftr-353	2950	21	•	•	NUM
ftr-353	2950	22	judge	judge	PROPN
ftr-353	2950	23	boudin	boudin	PROPN
ftr-353	2950	24	concluded	conclude	VERB
ftr-353	2950	25	:	:	PUNCT
ftr-353	2950	26	textron	textron	PROPN
ftr-353	2950	27	apparently	apparently	ADV
ftr-353	2950	28	thinks	think	VERB
ftr-353	2950	29	it	it	PRON
ftr-353	2950	30	is	be	AUX
ftr-353	2950	31	“	"	PUNCT
ftr-353	2950	32	unfair	unfair	ADJ
ftr-353	2950	33	”	"	PUNCT
ftr-353	2950	34	for	for	SCONJ
ftr-353	2950	35	the	the	DET
ftr-353	2950	36	government	government	NOUN
ftr-353	2950	37	to	to	PART
ftr-353	2950	38	have	have	VERB
ftr-353	2950	39	access	access	NOUN
ftr-353	2950	40	to	to	ADP
ftr-353	2950	41	its	its	PRON
ftr-353	2950	42	spreadsheets	spreadsheet	NOUN
ftr-353	2950	43	,	,	PUNCT
ftr-353	2950	44	but	but	CCONJ
ftr-353	2950	45	tax	tax	NOUN
ftr-353	2950	46	collection	collection	NOUN
ftr-353	2950	47	is	be	AUX
ftr-353	2950	48	not	not	PART
ftr-353	2950	49	a	a	DET
ftr-353	2950	50	game	game	NOUN
ftr-353	2950	51	.	.	PUNCT
ftr-353	2951	1	underpaying	underpay	VERB
ftr-353	2951	2	taxes	taxis	NOUN
ftr-353	2951	3	threatens	threaten	VERB
ftr-353	2951	4	the	the	DET
ftr-353	2951	5	essential	essential	ADJ
ftr-353	2951	6	public	public	ADJ
ftr-353	2951	7	interest	interest	NOUN
ftr-353	2951	8	in	in	ADP
ftr-353	2951	9	revenue	revenue	NOUN
ftr-353	2951	10	collection	collection	NOUN
ftr-353	2951	11	.	.	PUNCT
ftr-353	2952	1	if	if	SCONJ
ftr-353	2952	2	a	a	DET
ftr-353	2952	3	blueprint	blueprint	NOUN
ftr-353	2952	4	to	to	ADP
ftr-353	2952	5	textron	textron	PROPN
ftr-353	2952	6	’s	’s	PART
ftr-353	2952	7	possible	possible	ADJ
ftr-353	2952	8	improper	improper	ADJ
ftr-353	2952	9	deductions	deduction	NOUN
ftr-353	2952	10	can	can	AUX
ftr-353	2952	11	be	be	AUX
ftr-353	2952	12	found	find	VERB
ftr-353	2952	13	in	in	ADP
ftr-353	2952	14	textron	textron	NOUN
ftr-353	2952	15	’s	’s	PART
ftr-353	2952	16	files	file	NOUN
ftr-353	2952	17	,	,	PUNCT
ftr-353	2952	18	it	it	PRON
ftr-353	2952	19	is	be	AUX
ftr-353	2952	20	properly	properly	ADV
ftr-353	2952	21	available	available	ADJ
ftr-353	2952	22	to	to	ADP
ftr-353	2952	23	the	the	DET
ftr-353	2952	24	government	government	NOUN
ftr-353	2952	25	unless	unless	SCONJ
ftr-353	2952	26	privileged	privileged	ADJ
ftr-353	2952	27	.	.	PUNCT
ftr-353	2953	1	virtually	virtually	ADV
ftr-353	2953	2	all	all	DET
ftr-353	2953	3	discovery	discovery	NOUN
ftr-353	2953	4	against	against	ADP
ftr-353	2953	5	a	a	DET
ftr-353	2953	6	party	party	NOUN
ftr-353	2953	7	aims	aim	VERB
ftr-353	2953	8	at	at	ADP
ftr-353	2953	9	securing	secure	VERB
ftr-353	2953	10	information	information	NOUN
ftr-353	2953	11	that	that	PRON
ftr-353	2953	12	may	may	AUX
ftr-353	2953	13	assist	assist	VERB
ftr-353	2953	14	an	an	DET
ftr-353	2953	15	opponent	opponent	NOUN
ftr-353	2953	16	in	in	ADP
ftr-353	2953	17	uncovering	uncover	VERB
ftr-353	2953	18	the	the	DET
ftr-353	2953	19	truth	truth	NOUN
ftr-353	2953	20	.	.	PUNCT
ftr-353	2954	1	unprivileged	unprivileged	ADJ
ftr-353	2954	2	irs	irs	PROPN
ftr-353	2954	3	information	information	NOUN
ftr-353	2954	4	is	be	AUX
ftr-353	2954	5	equally	equally	ADV
ftr-353	2954	6	subject	subject	ADJ
ftr-353	2954	7	to	to	ADP
ftr-353	2954	8	discovery	discovery	NOUN
ftr-353	2954	9	.	.	PUNCT
ftr-353	2955	1	the	the	DET
ftr-353	2955	2	practical	practical	ADJ
ftr-353	2955	3	problems	problem	NOUN
ftr-353	2955	4	confronting	confront	VERB
ftr-353	2955	5	the	the	DET
ftr-353	2955	6	irs	irs	PROPN
ftr-353	2955	7	in	in	ADP
ftr-353	2955	8	discovering	discover	VERB
ftr-353	2955	9	under	under	NOUN
ftr-353	2955	10	-	-	PUNCT
ftr-353	2955	11	reporting	reporting	NOUN
ftr-353	2955	12	of	of	ADP
ftr-353	2955	13	corporate	corporate	ADJ
ftr-353	2955	14	taxes	taxis	NOUN
ftr-353	2955	15	,	,	PUNCT
ftr-353	2955	16	which	which	PRON
ftr-353	2955	17	is	be	AUX
ftr-353	2955	18	likely	likely	ADV
ftr-353	2955	19	endemic	endemic	ADJ
ftr-353	2955	20	,	,	PUNCT
ftr-353	2955	21	are	be	AUX
ftr-353	2955	22	serious	serious	ADJ
ftr-353	2955	23	.	.	PUNCT
ftr-353	2956	1	textron	textron	PROPN
ftr-353	2956	2	’s	’s	PART
ftr-353	2956	3	return	return	NOUN
ftr-353	2956	4	is	be	AUX
ftr-353	2956	5	massive	massive	ADJ
ftr-353	2956	6	—	—	PUNCT
ftr-353	2956	7	constituting	constitute	VERB
ftr-353	2956	8	more	more	ADJ
ftr-353	2956	9	than	than	ADP
ftr-353	2956	10	4,000	4,000	NUM
ftr-353	2956	11	pages	page	NOUN
ftr-353	2956	12	—	—	PUNCT
ftr-353	2956	13	and	and	CCONJ
ftr-353	2956	14	the	the	DET
ftr-353	2956	15	irs	irs	PROPN
ftr-353	2956	16	requested	request	VERB
ftr-353	2956	17	the	the	DET
ftr-353	2956	18	work	work	NOUN
ftr-353	2956	19	papers	paper	NOUN
ftr-353	2956	20	only	only	ADV
ftr-353	2956	21	after	after	ADP
ftr-353	2956	22	finding	find	VERB
ftr-353	2956	23	a	a	DET
ftr-353	2956	24	specific	specific	ADJ
ftr-353	2956	25	type	type	NOUN
ftr-353	2956	26	of	of	ADP
ftr-353	2956	27	transaction	transaction	NOUN
ftr-353	2956	28	that	that	PRON
ftr-353	2956	29	had	have	AUX
ftr-353	2956	30	been	be	AUX
ftr-353	2956	31	shown	show	VERB
ftr-353	2956	32	to	to	PART
ftr-353	2956	33	be	be	AUX
ftr-353	2956	34	abused	abuse	VERB
ftr-353	2956	35	by	by	ADP
ftr-353	2956	36	taxpayers	taxpayer	NOUN
ftr-353	2956	37	.	.	PUNCT
ftr-353	2957	1	it	it	PRON
ftr-353	2957	2	is	be	AUX
ftr-353	2957	3	because	because	SCONJ
ftr-353	2957	4	the	the	DET
ftr-353	2957	5	collection	collection	NOUN
ftr-353	2957	6	of	of	ADP
ftr-353	2957	7	revenues	revenue	NOUN
ftr-353	2957	8	is	be	AUX
ftr-353	2957	9	essential	essential	ADJ
ftr-353	2957	10	to	to	ADP
ftr-353	2957	11	government	government	NOUN
ftr-353	2957	12	that	that	DET
ftr-353	2957	13	administrative	administrative	ADJ
ftr-353	2957	14	discovery	discovery	NOUN
ftr-353	2957	15	,	,	PUNCT
ftr-353	2957	16	along	along	ADP
ftr-353	2957	17	with	with	ADP
ftr-353	2957	18	many	many	ADJ
ftr-353	2957	19	other	other	ADJ
ftr-353	2957	20	comparatively	comparatively	ADV
ftr-353	2957	21	unusual	unusual	ADJ
ftr-353	2957	22	tools	tool	NOUN
ftr-353	2957	23	,	,	PUNCT
ftr-353	2957	24	are	be	AUX
ftr-353	2957	25	furnished	furnish	VERB
ftr-353	2957	26	to	to	ADP
ftr-353	2957	27	the	the	DET
ftr-353	2957	28	irs	irs	PROPN
ftr-353	2957	29	.	.	PUNCT
ftr-353	2958	1	as	as	SCONJ
ftr-353	2958	2	bentham	bentham	PROPN
ftr-353	2958	3	explained	explain	VERB
ftr-353	2958	4	,	,	PUNCT
ftr-353	2958	5	all	all	DET
ftr-353	2958	6	privileges	privilege	NOUN
ftr-353	2958	7	limit	limit	VERB
ftr-353	2958	8	access	access	NOUN
ftr-353	2958	9	to	to	ADP
ftr-353	2958	10	the	the	DET
ftr-353	2958	11	truth	truth	NOUN
ftr-353	2958	12	in	in	ADP
ftr-353	2958	13	aid	aid	NOUN
ftr-353	2958	14	of	of	ADP
ftr-353	2958	15	other	other	ADJ
ftr-353	2958	16	objectives	objective	NOUN
ftr-353	2958	17	,	,	PUNCT
ftr-353	2958	18	8	8	NUM
ftr-353	2958	19	wigmore	wigmore	NOUN
ftr-353	2958	20	,	,	PUNCT
ftr-353	2958	21	evidence	evidence	NOUN
ftr-353	2958	22	§	§	PROPN
ftr-353	2958	23	2291	2291	NUM
ftr-353	2958	24	(	(	PUNCT
ftr-353	2958	25	mcnaughton	mcnaughton	PROPN
ftr-353	2958	26	rev	rev	VERB
ftr-353	2958	27	.	.	PROPN
ftr-353	2958	28	1961	1961	NUM
ftr-353	2958	29	)	)	PUNCT
ftr-353	2958	30	,	,	PUNCT
ftr-353	2958	31	but	but	CCONJ
ftr-353	2958	32	virtually	virtually	ADV
ftr-353	2958	33	all	all	DET
ftr-353	2958	34	privileges	privilege	NOUN
ftr-353	2958	35	are	be	AUX
ftr-353	2958	36	restricted	restrict	VERB
ftr-353	2958	37	—	—	PUNCT
ftr-353	2958	38	either	either	CCONJ
ftr-353	2958	39	(	(	PUNCT
ftr-353	2958	40	as	as	ADP
ftr-353	2958	41	here	here	ADV
ftr-353	2958	42	)	)	PUNCT
ftr-353	2958	43	by	by	ADP
ftr-353	2958	44	definition	definition	NOUN
ftr-353	2958	45	or	or	CCONJ
ftr-353	2958	46	(	(	PUNCT
ftr-353	2958	47	in	in	ADP
ftr-353	2958	48	many	many	ADJ
ftr-353	2958	49	cases	case	NOUN
ftr-353	2958	50	)	)	PUNCT
ftr-353	2958	51	through	through	ADP
ftr-353	2958	52	explicit	explicit	ADJ
ftr-353	2958	53	exceptions	exception	NOUN
ftr-353	2958	54	—	—	PUNCT
ftr-353	2958	55	by	by	ADP
ftr-353	2958	56	countervailing	countervail	VERB
ftr-353	2958	57	limitations	limitation	NOUN
ftr-353	2958	58	.	.	PUNCT
ftr-353	2959	1	the	the	DET
ftr-353	2959	2	fifth	fifth	PROPN
ftr-353	2959	3	amendment	amendment	NOUN
ftr-353	2959	4	privilege	privilege	NOUN
ftr-353	2959	5	against	against	ADP
ftr-353	2959	6	self2010	self2010	NOUN
ftr-353	2959	7	]	]	PUNCT
ftr-353	2959	8	recent	recent	ADJ
ftr-353	2959	9	developments	development	NOUN
ftr-353	2959	10	in	in	ADP
ftr-353	2959	11	federal	federal	ADJ
ftr-353	2959	12	income	income	NOUN
ftr-353	2959	13	taxation	taxation	NOUN
ftr-353	2959	14	224	224	NUM
ftr-353	2959	15	incrimination	incrimination	NOUN
ftr-353	2959	16	is	be	AUX
ftr-353	2959	17	qualified	qualified	ADJ
ftr-353	2959	18	,	,	PUNCT
ftr-353	2959	19	among	among	ADP
ftr-353	2959	20	other	other	ADJ
ftr-353	2959	21	doctrines	doctrine	NOUN
ftr-353	2959	22	,	,	PUNCT
ftr-353	2959	23	by	by	ADP
ftr-353	2959	24	the	the	DET
ftr-353	2959	25	required	require	VERB
ftr-353	2959	26	records	record	NOUN
ftr-353	2959	27	exception	exception	NOUN
ftr-353	2959	28	,	,	PUNCT
ftr-353	2959	29	and	and	CCONJ
ftr-353	2959	30	the	the	DET
ftr-353	2959	31	attorney	attorney	NOUN
ftr-353	2959	32	client	client	NOUN
ftr-353	2959	33	privilege	privilege	NOUN
ftr-353	2959	34	,	,	PUNCT
ftr-353	2959	35	along	along	ADP
ftr-353	2959	36	with	with	ADP
ftr-353	2959	37	other	other	ADJ
ftr-353	2959	38	limitations	limitation	NOUN
ftr-353	2959	39	,	,	PUNCT
ftr-353	2959	40	by	by	ADP
ftr-353	2959	41	the	the	DET
ftr-353	2959	42	crime	crime	NOUN
ftr-353	2959	43	-	-	PUNCT
ftr-353	2959	44	fraud	fraud	NOUN
ftr-353	2959	45	exception	exception	NOUN
ftr-353	2959	46	.	.	PUNCT
ftr-353	2960	1	to	to	PART
ftr-353	2960	2	sum	sum	VERB
ftr-353	2960	3	up	up	ADP
ftr-353	2960	4	,	,	PUNCT
ftr-353	2960	5	the	the	DET
ftr-353	2960	6	work	work	NOUN
ftr-353	2960	7	product	product	NOUN
ftr-353	2960	8	privilege	privilege	NOUN
ftr-353	2960	9	is	be	AUX
ftr-353	2960	10	aimed	aim	VERB
ftr-353	2960	11	at	at	ADP
ftr-353	2960	12	protecting	protect	VERB
ftr-353	2960	13	work	work	NOUN
ftr-353	2960	14	done	do	VERB
ftr-353	2960	15	for	for	ADP
ftr-353	2960	16	litigation	litigation	NOUN
ftr-353	2960	17	,	,	PUNCT
ftr-353	2960	18	not	not	PART
ftr-353	2960	19	in	in	ADP
ftr-353	2960	20	preparing	prepare	VERB
ftr-353	2960	21	financial	financial	ADJ
ftr-353	2960	22	statements	statement	NOUN
ftr-353	2960	23	.	.	PUNCT
ftr-353	2961	1	textron	textron	PROPN
ftr-353	2961	2	’s	’s	PART
ftr-353	2961	3	work	work	NOUN
ftr-353	2961	4	papers	paper	NOUN
ftr-353	2961	5	were	be	AUX
ftr-353	2961	6	prepared	prepare	VERB
ftr-353	2961	7	to	to	PART
ftr-353	2961	8	support	support	VERB
ftr-353	2961	9	financial	financial	ADJ
ftr-353	2961	10	filings	filing	NOUN
ftr-353	2961	11	and	and	CCONJ
ftr-353	2961	12	gain	gain	VERB
ftr-353	2961	13	auditor	auditor	NOUN
ftr-353	2961	14	approval	approval	NOUN
ftr-353	2961	15	;	;	PUNCT
ftr-353	2961	16	the	the	DET
ftr-353	2961	17	compulsion	compulsion	NOUN
ftr-353	2961	18	of	of	ADP
ftr-353	2961	19	the	the	DET
ftr-353	2961	20	securities	security	NOUN
ftr-353	2961	21	laws	law	NOUN
ftr-353	2961	22	and	and	CCONJ
ftr-353	2961	23	auditing	auditing	NOUN
ftr-353	2961	24	requirements	requirement	NOUN
ftr-353	2961	25	assure	assure	VERB
ftr-353	2961	26	that	that	SCONJ
ftr-353	2961	27	they	they	PRON
ftr-353	2961	28	will	will	AUX
ftr-353	2961	29	be	be	AUX
ftr-353	2961	30	carefully	carefully	ADV
ftr-353	2961	31	prepared	prepare	VERB
ftr-353	2961	32	,	,	PUNCT
ftr-353	2961	33	in	in	ADP
ftr-353	2961	34	their	their	PRON
ftr-353	2961	35	present	present	ADJ
ftr-353	2961	36	form	form	NOUN
ftr-353	2961	37	,	,	PUNCT
ftr-353	2961	38	even	even	ADV
ftr-353	2961	39	though	though	SCONJ
ftr-353	2961	40	not	not	PART
ftr-353	2961	41	protected	protect	VERB
ftr-353	2961	42	;	;	PUNCT
ftr-353	2961	43	and	and	CCONJ
ftr-353	2961	44	irs	irs	PROPN
ftr-353	2961	45	access	access	NOUN
ftr-353	2961	46	serves	serve	VERB
ftr-353	2961	47	the	the	DET
ftr-353	2961	48	legitimate	legitimate	ADJ
ftr-353	2961	49	,	,	PUNCT
ftr-353	2961	50	and	and	CCONJ
ftr-353	2961	51	important	important	ADJ
ftr-353	2961	52	,	,	PUNCT
ftr-353	2961	53	function	function	NOUN
ftr-353	2961	54	of	of	ADP
ftr-353	2961	55	detecting	detect	VERB
ftr-353	2961	56	and	and	CCONJ
ftr-353	2961	57	disallowing	disallow	VERB
ftr-353	2961	58	abusive	abusive	ADJ
ftr-353	2961	59	tax	tax	NOUN
ftr-353	2961	60	shelters	shelter	NOUN
ftr-353	2961	61	.	.	PUNCT
ftr-353	2962	1	(	(	PUNCT
ftr-353	2962	2	footnote	footnote	VERB
ftr-353	2962	3	and	and	CCONJ
ftr-353	2962	4	internal	internal	ADJ
ftr-353	2962	5	citations	citation	NOUN
ftr-353	2962	6	omitted	omit	VERB
ftr-353	2962	7	)	)	PUNCT
ftr-353	2962	8	2	2	NUM
ftr-353	2962	9	.	.	PUNCT
ftr-353	2963	1	the	the	DET
ftr-353	2963	2	work	work	NOUN
ftr-353	2963	3	product	product	NOUN
ftr-353	2963	4	privilege	privilege	NOUN
ftr-353	2963	5	claim	claim	NOUN
ftr-353	2963	6	did	do	VERB
ftr-353	2963	7	n’t	not	PART
ftr-353	2963	8	work	work	VERB
ftr-353	2963	9	,	,	PUNCT
ftr-353	2963	10	but	but	CCONJ
ftr-353	2963	11	the	the	DET
ftr-353	2963	12	§	§	PROPN
ftr-353	2963	13	7525	7525	NUM
ftr-353	2963	14	privilege	privilege	NOUN
ftr-353	2963	15	claim	claim	NOUN
ftr-353	2963	16	did	do	VERB
ftr-353	2963	17	.	.	PUNCT
ftr-353	2964	1	valero	valero	PROPN
ftr-353	2964	2	energy	energy	PROPN
ftr-353	2964	3	corp	corp	PROPN
ftr-353	2964	4	.	.	PROPN
ftr-353	2965	1	v.	v.	PROPN
ftr-353	2965	2	united	united	PROPN
ftr-353	2965	3	states	states	PROPN
ftr-353	2965	4	,	,	PUNCT
ftr-353	2965	5	100	100	NUM
ftr-353	2965	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2965	7	2007	2007	NUM
ftr-353	2965	8	-	-	SYM
ftr-353	2965	9	6473	6473	NUM
ftr-353	2965	10	(	(	PUNCT
ftr-353	2965	11	n.d	n.d	PROPN
ftr-353	2965	12	.	.	PROPN
ftr-353	2965	13	ill	ill	PROPN
ftr-353	2965	14	.	.	PUNCT
ftr-353	2965	15	8/23/07	8/23/07	NUM
ftr-353	2965	16	)	)	PUNCT
ftr-353	2965	17	.	.	PUNCT
ftr-353	2966	1	valero	valero	PROPN
ftr-353	2966	2	sought	seek	VERB
ftr-353	2966	3	to	to	PART
ftr-353	2966	4	quash	quash	VERB
ftr-353	2966	5	summonses	summons	NOUN
ftr-353	2966	6	issued	issue	VERB
ftr-353	2966	7	by	by	ADP
ftr-353	2966	8	the	the	DET
ftr-353	2966	9	irs	irs	PROPN
ftr-353	2966	10	to	to	ADP
ftr-353	2966	11	valero	valero	PROPN
ftr-353	2966	12	’s	’s	PART
ftr-353	2966	13	tax	tax	PROPN
ftr-353	2966	14	advisor	advisor	PROPN
ftr-353	2966	15	,	,	PUNCT
ftr-353	2966	16	arthur	arthur	PROPN
ftr-353	2966	17	andersen	andersen	PROPN
ftr-353	2966	18	,	,	PUNCT
ftr-353	2966	19	relating	relate	VERB
ftr-353	2966	20	to	to	ADP
ftr-353	2966	21	certain	certain	ADJ
ftr-353	2966	22	branch	branch	NOUN
ftr-353	2966	23	transactions	transaction	NOUN
ftr-353	2966	24	,	,	PUNCT
ftr-353	2966	25	foreign	foreign	ADJ
ftr-353	2966	26	currency	currency	NOUN
ftr-353	2966	27	transactions	transaction	NOUN
ftr-353	2966	28	,	,	PUNCT
ftr-353	2966	29	dual	dual	ADJ
ftr-353	2966	30	consolidated	consolidated	ADJ
ftr-353	2966	31	losses	loss	NOUN
ftr-353	2966	32	,	,	PUNCT
ftr-353	2966	33	overall	overall	ADJ
ftr-353	2966	34	foreign	foreign	ADJ
ftr-353	2966	35	losses	loss	NOUN
ftr-353	2966	36	,	,	PUNCT
ftr-353	2966	37	and	and	CCONJ
ftr-353	2966	38	hedge	hedge	NOUN
ftr-353	2966	39	positions	position	NOUN
ftr-353	2966	40	in	in	ADP
ftr-353	2966	41	connection	connection	NOUN
ftr-353	2966	42	with	with	ADP
ftr-353	2966	43	fluctuation	fluctuation	NOUN
ftr-353	2966	44	risks	risk	NOUN
ftr-353	2966	45	.	.	PUNCT
ftr-353	2967	1	the	the	DET
ftr-353	2967	2	court	court	NOUN
ftr-353	2967	3	(	(	PUNCT
ftr-353	2967	4	judge	judge	PROPN
ftr-353	2967	5	kennelly	kennelly	PROPN
ftr-353	2967	6	)	)	PUNCT
ftr-353	2967	7	rejected	reject	VERB
ftr-353	2967	8	valero	valero	PROPN
ftr-353	2967	9	’s	’s	PART
ftr-353	2967	10	claim	claim	NOUN
ftr-353	2967	11	that	that	SCONJ
ftr-353	2967	12	the	the	DET
ftr-353	2967	13	documents	document	NOUN
ftr-353	2967	14	were	be	AUX
ftr-353	2967	15	protected	protect	VERB
ftr-353	2967	16	by	by	ADP
ftr-353	2967	17	the	the	DET
ftr-353	2967	18	work	work	NOUN
ftr-353	2967	19	product	product	NOUN
ftr-353	2967	20	doctrine	doctrine	NOUN
ftr-353	2967	21	.	.	PUNCT
ftr-353	2968	1	he	he	PRON
ftr-353	2968	2	found	find	VERB
ftr-353	2968	3	that	that	SCONJ
ftr-353	2968	4	the	the	DET
ftr-353	2968	5	documents	document	NOUN
ftr-353	2968	6	were	be	AUX
ftr-353	2968	7	“	"	PUNCT
ftr-353	2968	8	best	well	ADV
ftr-353	2968	9	categorized	categorize	VERB
ftr-353	2968	10	as	as	ADP
ftr-353	2968	11	having	having	AUX
ftr-353	2968	12	been	be	AUX
ftr-353	2968	13	prepared	prepare	VERB
ftr-353	2968	14	during	during	ADP
ftr-353	2968	15	the	the	DET
ftr-353	2968	16	ordinary	ordinary	ADJ
ftr-353	2968	17	course	course	NOUN
ftr-353	2968	18	of	of	ADP
ftr-353	2968	19	business	business	NOUN
ftr-353	2968	20	,	,	PUNCT
ftr-353	2968	21	with	with	ADP
ftr-353	2968	22	the	the	DET
ftr-353	2968	23	possibility	possibility	NOUN
ftr-353	2968	24	of	of	ADP
ftr-353	2968	25	future	future	ADJ
ftr-353	2968	26	litigation	litigation	NOUN
ftr-353	2968	27	being	be	AUX
ftr-353	2968	28	secondary	secondary	ADJ
ftr-353	2968	29	at	at	ADP
ftr-353	2968	30	most	most	ADJ
ftr-353	2968	31	.	.	PUNCT
ftr-353	2968	32	”	"	PUNCT
ftr-353	2969	1	he	he	PRON
ftr-353	2969	2	concluded	conclude	VERB
ftr-353	2969	3	that	that	SCONJ
ftr-353	2969	4	“	"	PUNCT
ftr-353	2969	5	valero	valero	PROPN
ftr-353	2969	6	confuse[d	confuse[d	PROPN
ftr-353	2969	7	]	]	PUNCT
ftr-353	2969	8	the	the	DET
ftr-353	2969	9	possibility	possibility	NOUN
ftr-353	2969	10	of	of	ADP
ftr-353	2969	11	litigation	litigation	NOUN
ftr-353	2969	12	with	with	ADP
ftr-353	2969	13	the	the	DET
ftr-353	2969	14	requirement	requirement	NOUN
ftr-353	2969	15	that	that	PRON
ftr-353	2969	16	to	to	PART
ftr-353	2969	17	be	be	AUX
ftr-353	2969	18	protected	protect	VERB
ftr-353	2969	19	,	,	PUNCT
ftr-353	2969	20	a	a	DET
ftr-353	2969	21	document	document	NOUN
ftr-353	2969	22	must	must	AUX
ftr-353	2969	23	have	have	AUX
ftr-353	2969	24	been	be	AUX
ftr-353	2969	25	prepared	prepare	VERB
ftr-353	2969	26	because	because	SCONJ
ftr-353	2969	27	of	of	ADP
ftr-353	2969	28	anticipated	anticipate	VERB
ftr-353	2969	29	litigation	litigation	NOUN
ftr-353	2969	30	.	.	PUNCT
ftr-353	2970	1	the	the	DET
ftr-353	2970	2	fact	fact	NOUN
ftr-353	2970	3	that	that	SCONJ
ftr-353	2970	4	valero	valero	PROPN
ftr-353	2970	5	hired	hire	VERB
ftr-353	2970	6	arthur	arthur	PROPN
ftr-353	2970	7	andersen	andersen	PROPN
ftr-353	2970	8	with	with	ADP
ftr-353	2970	9	an	an	DET
ftr-353	2970	10	eye	eye	NOUN
ftr-353	2970	11	toward	toward	ADP
ftr-353	2970	12	the	the	DET
ftr-353	2970	13	complex	complex	ADJ
ftr-353	2970	14	nature	nature	NOUN
ftr-353	2970	15	of	of	ADP
ftr-353	2970	16	the	the	DET
ftr-353	2970	17	transaction	transaction	NOUN
ftr-353	2970	18	,	,	PUNCT
ftr-353	2970	19	and	and	CCONJ
ftr-353	2970	20	the	the	DET
ftr-353	2970	21	possibility	possibility	NOUN
ftr-353	2970	22	that	that	SCONJ
ftr-353	2970	23	the	the	DET
ftr-353	2970	24	irs	irs	PROPN
ftr-353	2970	25	might	might	AUX
ftr-353	2970	26	investigate	investigate	VERB
ftr-353	2970	27	,	,	PUNCT
ftr-353	2970	28	does	do	AUX
ftr-353	2970	29	not	not	PART
ftr-353	2970	30	support	support	VERB
ftr-353	2970	31	a	a	DET
ftr-353	2970	32	contention	contention	NOUN
ftr-353	2970	33	that	that	SCONJ
ftr-353	2970	34	arthur	arthur	PROPN
ftr-353	2970	35	andersen	andersen	PROPN
ftr-353	2970	36	prepared	prepare	VERB
ftr-353	2970	37	its	its	PRON
ftr-353	2970	38	materials	material	NOUN
ftr-353	2970	39	because	because	SCONJ
ftr-353	2970	40	valero	valero	PROPN
ftr-353	2970	41	or	or	CCONJ
ftr-353	2970	42	andersen	andersen	PROPN
ftr-353	2970	43	anticipated	anticipate	VERB
ftr-353	2970	44	actual	actual	ADJ
ftr-353	2970	45	litigation	litigation	NOUN
ftr-353	2970	46	.	.	PUNCT
ftr-353	2970	47	”	"	PUNCT
ftr-353	2971	1	(	(	PUNCT
ftr-353	2971	2	under	under	ADP
ftr-353	2971	3	seventh	seventh	ADJ
ftr-353	2971	4	circuit	circuit	NOUN
ftr-353	2971	5	precedent	precedent	NOUN
ftr-353	2971	6	,	,	PUNCT
ftr-353	2971	7	the	the	DET
ftr-353	2971	8	work	work	NOUN
ftr-353	2971	9	product	product	NOUN
ftr-353	2971	10	doctrine	doctrine	NOUN
ftr-353	2971	11	applies	apply	VERB
ftr-353	2971	12	only	only	ADV
ftr-353	2971	13	when	when	SCONJ
ftr-353	2971	14	“	"	PUNCT
ftr-353	2971	15	the	the	DET
ftr-353	2971	16	document	document	NOUN
ftr-353	2971	17	can	can	AUX
ftr-353	2971	18	fairly	fairly	ADV
ftr-353	2971	19	be	be	AUX
ftr-353	2971	20	said	say	VERB
ftr-353	2971	21	to	to	PART
ftr-353	2971	22	have	have	AUX
ftr-353	2971	23	been	be	AUX
ftr-353	2971	24	prepared	prepare	VERB
ftr-353	2971	25	or	or	CCONJ
ftr-353	2971	26	obtained	obtain	VERB
ftr-353	2971	27	because	because	SCONJ
ftr-353	2971	28	of	of	ADP
ftr-353	2971	29	the	the	DET
ftr-353	2971	30	prospect	prospect	NOUN
ftr-353	2971	31	of	of	ADP
ftr-353	2971	32	litigation	litigation	NOUN
ftr-353	2971	33	.	.	PUNCT
ftr-353	2971	34	”	"	PUNCT
ftr-353	2972	1	logan	logan	PROPN
ftr-353	2972	2	v.	v.	ADP
ftr-353	2972	3	commercial	commercial	PROPN
ftr-353	2972	4	union	union	PROPN
ftr-353	2972	5	ins	ins	PROPN
ftr-353	2972	6	.	.	PUNCT
ftr-353	2972	7	co.	co.	PROPN
ftr-353	2972	8	,	,	PUNCT
ftr-353	2972	9	96	96	NUM
ftr-353	2972	10	f.3d	f.3d	NUM
ftr-353	2972	11	971	971	NUM
ftr-353	2972	12	,	,	PUNCT
ftr-353	2972	13	976–77	976–77	NUM
ftr-353	2972	14	(	(	PUNCT
ftr-353	2972	15	7th	7th	ADJ
ftr-353	2972	16	cir	cir	NOUN
ftr-353	2972	17	.	.	PUNCT
ftr-353	2972	18	1996	1996	NUM
ftr-353	2972	19	)	)	PUNCT
ftr-353	2973	1	(	(	PUNCT
ftr-353	2973	2	emphasis	emphasis	NOUN
ftr-353	2973	3	in	in	ADP
ftr-353	2973	4	original	original	ADJ
ftr-353	2973	5	)	)	PUNCT
ftr-353	2973	6	.	.	PUNCT
ftr-353	2973	7	)	)	PUNCT
ftr-353	2974	1	however	however	ADV
ftr-353	2974	2	,	,	PUNCT
ftr-353	2974	3	the	the	DET
ftr-353	2974	4	documents	document	NOUN
ftr-353	2974	5	were	be	AUX
ftr-353	2974	6	protected	protect	VERB
ftr-353	2974	7	under	under	ADP
ftr-353	2974	8	the	the	DET
ftr-353	2974	9	§	§	PROPN
ftr-353	2974	10	7525	7525	NUM
ftr-353	2974	11	tax	tax	NOUN
ftr-353	2974	12	practitioner	practitioner	NOUN
ftr-353	2974	13	’s	’s	PART
ftr-353	2974	14	privilege	privilege	NOUN
ftr-353	2974	15	as	as	ADP
ftr-353	2974	16	‘	'	PUNCT
ftr-353	2974	17	confidential	confidential	ADJ
ftr-353	2974	18	tax	tax	NOUN
ftr-353	2974	19	advice	advice	NOUN
ftr-353	2974	20	.	.	PUNCT
ftr-353	2974	21	’	'	PUNCT
ftr-353	2975	1	even	even	ADV
ftr-353	2975	2	though	though	SCONJ
ftr-353	2975	3	it	it	PRON
ftr-353	2975	4	had	have	VERB
ftr-353	2975	5	the	the	DET
ftr-353	2975	6	effect	effect	NOUN
ftr-353	2975	7	of	of	ADP
ftr-353	2975	8	avoiding	avoid	VERB
ftr-353	2975	9	federal	federal	ADJ
ftr-353	2975	10	income	income	NOUN
ftr-353	2975	11	taxes	taxis	NOUN
ftr-353	2975	12	,	,	PUNCT
ftr-353	2975	13	the	the	DET
ftr-353	2975	14	tax	tax	NOUN
ftr-353	2975	15	shelter	shelter	NOUN
ftr-353	2975	16	exception	exception	NOUN
ftr-353	2975	17	in	in	ADP
ftr-353	2975	18	§	§	PROPN
ftr-353	2975	19	7525(b	7525(b	NOUN
ftr-353	2975	20	)	)	PUNCT
ftr-353	2975	21	did	do	AUX
ftr-353	2975	22	not	not	PART
ftr-353	2975	23	apply	apply	VERB
ftr-353	2975	24	for	for	ADP
ftr-353	2975	25	two	two	NUM
ftr-353	2975	26	reasons	reason	NOUN
ftr-353	2975	27	.	.	PUNCT
ftr-353	2976	1	first	first	ADV
ftr-353	2976	2	,	,	PUNCT
ftr-353	2976	3	“	"	PUNCT
ftr-353	2976	4	the	the	DET
ftr-353	2976	5	transactions	transaction	NOUN
ftr-353	2976	6	in	in	ADP
ftr-353	2976	7	question	question	NOUN
ftr-353	2976	8	did	do	AUX
ftr-353	2976	9	not	not	PART
ftr-353	2976	10	involve	involve	VERB
ftr-353	2976	11	the	the	DET
ftr-353	2976	12	promotion	promotion	NOUN
ftr-353	2976	13	of	of	ADP
ftr-353	2976	14	tax	tax	NOUN
ftr-353	2976	15	shelters	shelter	NOUN
ftr-353	2976	16	;	;	PUNCT
ftr-353	2976	17	”	"	PUNCT
ftr-353	2976	18	nothing	nothing	PRON
ftr-353	2976	19	in	in	ADP
ftr-353	2976	20	the	the	DET
ftr-353	2976	21	record	record	NOUN
ftr-353	2976	22	indicated	indicate	VERB
ftr-353	2976	23	that	that	SCONJ
ftr-353	2976	24	arthur	arthur	PROPN
ftr-353	2976	25	andersen	andersen	PROPN
ftr-353	2976	26	had	have	VERB
ftr-353	2976	27	anything	anything	PRON
ftr-353	2976	28	to	to	PART
ftr-353	2976	29	do	do	VERB
ftr-353	2976	30	with	with	ADP
ftr-353	2976	31	“	"	PUNCT
ftr-353	2976	32	promotion	promotion	NOUN
ftr-353	2976	33	”	"	PUNCT
ftr-353	2976	34	of	of	ADP
ftr-353	2976	35	participation	participation	NOUN
ftr-353	2976	36	in	in	ADP
ftr-353	2976	37	a	a	DET
ftr-353	2976	38	tax	tax	NOUN
ftr-353	2976	39	shelter	shelter	NOUN
ftr-353	2976	40	.	.	PUNCT
ftr-353	2977	1	second	second	ADJ
ftr-353	2977	2	,	,	PUNCT
ftr-353	2977	3	the	the	DET
ftr-353	2977	4	tax	tax	NOUN
ftr-353	2977	5	shelter	shelter	NOUN
ftr-353	2977	6	exception	exception	NOUN
ftr-353	2977	7	only	only	ADV
ftr-353	2977	8	applies	apply	VERB
ftr-353	2977	9	to	to	ADP
ftr-353	2977	10	a	a	DET
ftr-353	2977	11	transaction	transaction	NOUN
ftr-353	2977	12	in	in	ADP
ftr-353	2977	13	which	which	PRON
ftr-353	2977	14	tax	tax	NOUN
ftr-353	2977	15	avoidance	avoidance	NOUN
ftr-353	2977	16	is	be	AUX
ftr-353	2977	17	a	a	DET
ftr-353	2977	18	“	"	PUNCT
ftr-353	2977	19	significant	significant	ADJ
ftr-353	2977	20	purpose	purpose	NOUN
ftr-353	2977	21	,	,	PUNCT
ftr-353	2977	22	”	"	PUNCT
ftr-353	2977	23	and	and	CCONJ
ftr-353	2977	24	not	not	PART
ftr-353	2977	25	where	where	SCONJ
ftr-353	2977	26	tax	tax	NOUN
ftr-353	2977	27	avoidance	avoidance	NOUN
ftr-353	2977	28	is	be	AUX
ftr-353	2977	29	merely	merely	ADV
ftr-353	2977	30	“	"	PUNCT
ftr-353	2977	31	one	one	NUM
ftr-353	2977	32	of	of	ADP
ftr-353	2977	33	the	the	DET
ftr-353	2977	34	purposes	purpose	NOUN
ftr-353	2977	35	”	"	PUNCT
ftr-353	2977	36	of	of	ADP
ftr-353	2977	37	the	the	DET
ftr-353	2977	38	transaction	transaction	NOUN
ftr-353	2977	39	.	.	PUNCT
ftr-353	2978	1	nothing	nothing	PRON
ftr-353	2978	2	in	in	ADP
ftr-353	2978	3	the	the	DET
ftr-353	2978	4	record	record	NOUN
ftr-353	2978	5	indicated	indicate	VERB
ftr-353	2978	6	the	the	DET
ftr-353	2978	7	purpose	purpose	NOUN
ftr-353	2978	8	of	of	ADP
ftr-353	2978	9	the	the	DET
ftr-353	2978	10	transactions	transaction	NOUN
ftr-353	2978	11	.	.	PUNCT
ftr-353	2979	1	(	(	PUNCT
ftr-353	2979	2	under	under	ADP
ftr-353	2979	3	seventh	seventh	ADJ
ftr-353	2979	4	circuit	circuit	NOUN
ftr-353	2979	5	precedent	precedent	NOUN
ftr-353	2979	6	,	,	PUNCT
ftr-353	2979	7	united	united	PROPN
ftr-353	2979	8	states	states	PROPN
ftr-353	2979	9	v.	v.	ADP
ftr-353	2979	10	bdo	bdo	PROPN
ftr-353	2979	11	seidman	seidman	PROPN
ftr-353	2979	12	,	,	PUNCT
ftr-353	2979	13	llp	llp	PROPN
ftr-353	2979	14	,	,	PUNCT
ftr-353	2979	15	492	492	PROPN
ftr-353	2979	16	f.3d	f.3d	NUM
ftr-353	2979	17	225	225	NUM
ftr-353	2979	18	florida	florida	PROPN
ftr-353	2979	19	tax	tax	NOUN
ftr-353	2979	20	review	review	NOUN
ftr-353	2979	21	[	[	X
ftr-353	2979	22	vol	vol	NOUN
ftr-353	2979	23	.	.	PUNCT
ftr-353	2980	1	10	10	NUM
ftr-353	2980	2	:	:	PUNCT
ftr-353	2980	3	si	si	X
ftr-353	2980	4	806	806	NUM
ftr-353	2980	5	(	(	PUNCT
ftr-353	2980	6	7th	7th	ADJ
ftr-353	2980	7	cir	cir	NOUN
ftr-353	2980	8	.	.	PROPN
ftr-353	2980	9	2007	2007	NUM
ftr-353	2980	10	)	)	PUNCT
ftr-353	2980	11	,	,	PUNCT
ftr-353	2980	12	“	"	PUNCT
ftr-353	2980	13	the	the	DET
ftr-353	2980	14	burden	burden	NOUN
ftr-353	2980	15	rests	rest	VERB
ftr-353	2980	16	on	on	ADP
ftr-353	2980	17	the	the	DET
ftr-353	2980	18	opponent	opponent	NOUN
ftr-353	2980	19	of	of	ADP
ftr-353	2980	20	the	the	DET
ftr-353	2980	21	privilege	privilege	NOUN
ftr-353	2980	22	to	to	PART
ftr-353	2980	23	prove	prove	VERB
ftr-353	2980	24	preliminary	preliminary	ADJ
ftr-353	2980	25	facts	fact	NOUN
ftr-353	2980	26	that	that	PRON
ftr-353	2980	27	would	would	AUX
ftr-353	2980	28	support	support	VERB
ftr-353	2980	29	a	a	DET
ftr-353	2980	30	finding	finding	NOUN
ftr-353	2980	31	that	that	SCONJ
ftr-353	2980	32	the	the	DET
ftr-353	2980	33	claimed	claim	VERB
ftr-353	2980	34	privilege	privilege	NOUN
ftr-353	2980	35	falls	fall	VERB
ftr-353	2980	36	within	within	ADP
ftr-353	2980	37	an	an	DET
ftr-353	2980	38	exception	exception	NOUN
ftr-353	2980	39	.	.	PUNCT
ftr-353	2980	40	”	"	PUNCT
ftr-353	2980	41	)	)	PUNCT
ftr-353	2980	42	(	(	PUNCT
ftr-353	2980	43	a	a	X
ftr-353	2980	44	)	)	PUNCT
ftr-353	2980	45	oops	oop	NOUN
ftr-353	2980	46	,	,	PUNCT
ftr-353	2980	47	no	no	INTJ
ftr-353	2980	48	,	,	PUNCT
ftr-353	2980	49	the	the	DET
ftr-353	2980	50	§	§	PROPN
ftr-353	2980	51	7525	7525	NUM
ftr-353	2980	52	privilege	privilege	NOUN
ftr-353	2980	53	did	do	AUX
ftr-353	2980	54	not	not	PART
ftr-353	2980	55	apply	apply	VERB
ftr-353	2980	56	,	,	PUNCT
ftr-353	2980	57	because	because	SCONJ
ftr-353	2980	58	the	the	DET
ftr-353	2980	59	transactions	transaction	NOUN
ftr-353	2980	60	involved	involve	VERB
ftr-353	2980	61	promotion	promotion	NOUN
ftr-353	2980	62	of	of	ADP
ftr-353	2980	63	tax	tax	NOUN
ftr-353	2980	64	shelters	shelter	NOUN
ftr-353	2980	65	.	.	PUNCT
ftr-353	2981	1	valero	valero	PROPN
ftr-353	2981	2	energy	energy	PROPN
ftr-353	2981	3	corp	corp	PROPN
ftr-353	2981	4	.	.	PROPN
ftr-353	2982	1	v.	v.	PROPN
ftr-353	2982	2	united	united	PROPN
ftr-353	2982	3	states	states	PROPN
ftr-353	2982	4	,	,	PUNCT
ftr-353	2982	5	102	102	NUM
ftr-353	2982	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2982	7	2008	2008	NUM
ftr-353	2982	8	-	-	SYM
ftr-353	2982	9	5916	5916	NUM
ftr-353	2982	10	(	(	PUNCT
ftr-353	2982	11	n.d	n.d	PROPN
ftr-353	2982	12	.	.	PROPN
ftr-353	2982	13	ill	ill	PROPN
ftr-353	2982	14	.	.	PROPN
ftr-353	2982	15	8/1/08	8/1/08	NUM
ftr-353	2982	16	)	)	PUNCT
ftr-353	2982	17	,	,	PUNCT
ftr-353	2982	18	on	on	ADP
ftr-353	2982	19	reconsideration	reconsideration	NOUN
ftr-353	2982	20	,	,	PUNCT
ftr-353	2982	21	102	102	NUM
ftr-353	2982	22	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2982	23	2008	2008	NUM
ftr-353	2982	24	-	-	SYM
ftr-353	2982	25	5929	5929	NUM
ftr-353	2982	26	(	(	PUNCT
ftr-353	2982	27	n.d	n.d	PROPN
ftr-353	2982	28	.	.	PROPN
ftr-353	2982	29	ill	ill	PROPN
ftr-353	2982	30	.	.	PUNCT
ftr-353	2983	1	8/26/08	8/26/08	NUM
ftr-353	2983	2	)	)	PUNCT
ftr-353	2983	3	.	.	PUNCT
ftr-353	2984	1	on	on	ADP
ftr-353	2984	2	the	the	DET
ftr-353	2984	3	government	government	NOUN
ftr-353	2984	4	’s	’s	PART
ftr-353	2984	5	motion	motion	NOUN
ftr-353	2984	6	for	for	ADP
ftr-353	2984	7	entry	entry	NOUN
ftr-353	2984	8	of	of	ADP
ftr-353	2984	9	a	a	DET
ftr-353	2984	10	further	further	ADJ
ftr-353	2984	11	order	order	NOUN
ftr-353	2984	12	of	of	ADP
ftr-353	2984	13	an	an	DET
ftr-353	2984	14	irs	irs	PROPN
ftr-353	2984	15	summons	summon	NOUN
ftr-353	2984	16	issued	issue	VERB
ftr-353	2984	17	to	to	ADP
ftr-353	2984	18	valero	valero	PROPN
ftr-353	2984	19	’s	’s	PART
ftr-353	2984	20	tax	tax	NOUN
ftr-353	2984	21	advisors	advisor	NOUN
ftr-353	2984	22	,	,	PUNCT
ftr-353	2984	23	arthur	arthur	PROPN
ftr-353	2984	24	andersen	andersen	PROPN
ftr-353	2984	25	,	,	PUNCT
ftr-353	2984	26	llp	llp	PROPN
ftr-353	2984	27	,	,	PUNCT
ftr-353	2984	28	and	and	CCONJ
ftr-353	2984	29	after	after	ADP
ftr-353	2984	30	an	an	PRON
ftr-353	2984	31	in	in	ADP
ftr-353	2984	32	camera	camera	NOUN
ftr-353	2984	33	inspection	inspection	NOUN
ftr-353	2984	34	of	of	ADP
ftr-353	2984	35	the	the	DET
ftr-353	2984	36	requested	request	VERB
ftr-353	2984	37	documents	document	NOUN
ftr-353	2984	38	,	,	PUNCT
ftr-353	2984	39	judge	judge	PROPN
ftr-353	2984	40	kennelly	kennelly	PROPN
ftr-353	2984	41	held	hold	VERB
ftr-353	2984	42	that	that	SCONJ
ftr-353	2984	43	the	the	DET
ftr-353	2984	44	government	government	NOUN
ftr-353	2984	45	“	"	PUNCT
ftr-353	2984	46	met	meet	VERB
ftr-353	2984	47	its	its	PRON
ftr-353	2984	48	burden	burden	NOUN
ftr-353	2984	49	of	of	ADP
ftr-353	2984	50	showing	show	VERB
ftr-353	2984	51	a	a	DET
ftr-353	2984	52	foundation	foundation	NOUN
ftr-353	2984	53	in	in	ADP
ftr-353	2984	54	fact	fact	NOUN
ftr-353	2984	55	that	that	SCONJ
ftr-353	2984	56	the	the	DET
ftr-353	2984	57	transactions	transaction	NOUN
ftr-353	2984	58	involved	involve	VERB
ftr-353	2984	59	a	a	DET
ftr-353	2984	60	tax	tax	NOUN
ftr-353	2984	61	shelter	shelter	NOUN
ftr-353	2984	62	”	"	PUNCT
ftr-353	2984	63	so	so	SCONJ
ftr-353	2984	64	the	the	DET
ftr-353	2984	65	lion	lion	NOUN
ftr-353	2984	66	’s	’s	PART
ftr-353	2984	67	share	share	NOUN
ftr-353	2984	68	of	of	ADP
ftr-353	2984	69	the	the	DET
ftr-353	2984	70	documents	document	NOUN
ftr-353	2984	71	were	be	AUX
ftr-353	2984	72	not	not	PART
ftr-353	2984	73	privileged	privileged	ADJ
ftr-353	2984	74	.	.	PUNCT
ftr-353	2985	1	the	the	DET
ftr-353	2985	2	court	court	NOUN
ftr-353	2985	3	refused	refuse	VERB
ftr-353	2985	4	to	to	PART
ftr-353	2985	5	construe	construe	VERB
ftr-353	2985	6	the	the	DET
ftr-353	2985	7	word	word	NOUN
ftr-353	2985	8	“	"	PUNCT
ftr-353	2985	9	promotion	promotion	NOUN
ftr-353	2985	10	”	"	PUNCT
ftr-353	2985	11	in	in	ADP
ftr-353	2985	12	§	§	PROPN
ftr-353	2985	13	7252(b	7252(b	NOUN
ftr-353	2985	14	)	)	PUNCT
ftr-353	2985	15	narrowly	narrowly	ADV
ftr-353	2985	16	,	,	PUNCT
ftr-353	2985	17	and	and	CCONJ
ftr-353	2985	18	held	hold	VERB
ftr-353	2985	19	that	that	SCONJ
ftr-353	2985	20	“	"	PUNCT
ftr-353	2985	21	promotion	promotion	NOUN
ftr-353	2985	22	”	"	PUNCT
ftr-353	2985	23	includes	include	VERB
ftr-353	2985	24	participation	participation	NOUN
ftr-353	2985	25	in	in	ADP
ftr-353	2985	26	the	the	DET
ftr-353	2985	27	organization	organization	NOUN
ftr-353	2985	28	or	or	CCONJ
ftr-353	2985	29	sale	sale	NOUN
ftr-353	2985	30	of	of	ADP
ftr-353	2985	31	a	a	DET
ftr-353	2985	32	tax	tax	NOUN
ftr-353	2985	33	shelter	shelter	NOUN
ftr-353	2985	34	.	.	PUNCT
ftr-353	2986	1	(	(	PUNCT
ftr-353	2986	2	b	b	X
ftr-353	2986	3	)	)	PUNCT
ftr-353	2986	4	affirmed	affirm	VERB
ftr-353	2986	5	.	.	PUNCT
ftr-353	2987	1	“	"	PUNCT
ftr-353	2987	2	nothing	nothing	PRON
ftr-353	2987	3	...	...	PUNCT
ftr-353	2987	4	limits	limit	VERB
ftr-353	2987	5	tax	tax	NOUN
ftr-353	2987	6	shelters	shelter	NOUN
ftr-353	2987	7	to	to	ADP
ftr-353	2987	8	cookie	cookie	NOUN
ftr-353	2987	9	-	-	PUNCT
ftr-353	2987	10	cutter	cutter	NOUN
ftr-353	2987	11	products	product	NOUN
ftr-353	2987	12	peddled	peddle	VERB
ftr-353	2987	13	by	by	ADP
ftr-353	2987	14	shady	shady	ADJ
ftr-353	2987	15	practitioners	practitioner	NOUN
ftr-353	2987	16	or	or	CCONJ
ftr-353	2987	17	distinguishes	distinguish	VERB
ftr-353	2987	18	tax	tax	NOUN
ftr-353	2987	19	shelters	shelter	NOUN
ftr-353	2987	20	from	from	ADP
ftr-353	2987	21	individualized	individualized	ADJ
ftr-353	2987	22	tax	tax	NOUN
ftr-353	2987	23	advice	advice	NOUN
ftr-353	2987	24	.	.	PUNCT
ftr-353	2987	25	”	"	PUNCT
ftr-353	2988	1	valero	valero	PROPN
ftr-353	2988	2	energy	energy	PROPN
ftr-353	2988	3	corp	corp	PROPN
ftr-353	2988	4	.	.	PROPN
ftr-353	2989	1	v.	v.	PROPN
ftr-353	2989	2	united	united	PROPN
ftr-353	2989	3	states	states	PROPN
ftr-353	2989	4	,	,	PUNCT
ftr-353	2989	5	102	102	NUM
ftr-353	2989	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2989	7	2008	2008	NUM
ftr-353	2989	8	-	-	SYM
ftr-353	2989	9	5916	5916	NUM
ftr-353	2989	10	(	(	PUNCT
ftr-353	2989	11	n.d	n.d	PROPN
ftr-353	2989	12	.	.	PROPN
ftr-353	2989	13	ill	ill	PROPN
ftr-353	2989	14	.	.	PROPN
ftr-353	2989	15	8/1/08	8/1/08	NUM
ftr-353	2989	16	)	)	PUNCT
ftr-353	2989	17	,	,	PUNCT
ftr-353	2989	18	on	on	ADP
ftr-353	2989	19	reconsideration	reconsideration	NOUN
ftr-353	2989	20	,	,	PUNCT
ftr-353	2989	21	102	102	NUM
ftr-353	2989	22	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	2989	23	2008	2008	NUM
ftr-353	2989	24	-	-	SYM
ftr-353	2989	25	5929	5929	NUM
ftr-353	2989	26	(	(	PUNCT
ftr-353	2989	27	n.d	n.d	PROPN
ftr-353	2989	28	.	.	PROPN
ftr-353	2989	29	ill	ill	PROPN
ftr-353	2989	30	.	.	PUNCT
ftr-353	2990	1	8/26/08	8/26/08	NUM
ftr-353	2990	2	)	)	PUNCT
ftr-353	2990	3	,	,	PUNCT
ftr-353	2990	4	aff’d	aff’d	VERB
ftr-353	2990	5	,	,	PUNCT
ftr-353	2990	6	569	569	NUM
ftr-353	2990	7	f.3d	f.3d	NUM
ftr-353	2990	8	626	626	NUM
ftr-353	2990	9	(	(	PUNCT
ftr-353	2990	10	7th	7th	ADJ
ftr-353	2990	11	cir	cir	NOUN
ftr-353	2990	12	.	.	PUNCT
ftr-353	2991	1	6/17/09	6/17/09	NUM
ftr-353	2991	2	)	)	PUNCT
ftr-353	2991	3	.	.	PUNCT
ftr-353	2992	1	the	the	DET
ftr-353	2992	2	seventh	seventh	ADJ
ftr-353	2992	3	circuit	circuit	NOUN
ftr-353	2992	4	,	,	PUNCT
ftr-353	2992	5	in	in	ADP
ftr-353	2992	6	an	an	DET
ftr-353	2992	7	opinion	opinion	NOUN
ftr-353	2992	8	by	by	ADP
ftr-353	2992	9	judge	judge	PROPN
ftr-353	2992	10	evans	evans	PROPN
ftr-353	2992	11	,	,	PUNCT
ftr-353	2992	12	affirmed	affirm	VERB
ftr-353	2992	13	the	the	DET
ftr-353	2992	14	district	district	NOUN
ftr-353	2992	15	court	court	NOUN
ftr-353	2992	16	’s	’s	PART
ftr-353	2992	17	order	order	NOUN
ftr-353	2992	18	enforcing	enforce	VERB
ftr-353	2992	19	the	the	DET
ftr-353	2992	20	summons	summon	NOUN
ftr-353	2992	21	,	,	PUNCT
ftr-353	2992	22	noting	note	VERB
ftr-353	2992	23	that	that	SCONJ
ftr-353	2992	24	“	"	PUNCT
ftr-353	2992	25	our	our	PRON
ftr-353	2992	26	review	review	NOUN
ftr-353	2992	27	of	of	ADP
ftr-353	2992	28	the	the	DET
ftr-353	2992	29	district	district	NOUN
ftr-353	2992	30	court	court	NOUN
ftr-353	2992	31	’s	’s	PART
ftr-353	2992	32	ruling	ruling	NOUN
ftr-353	2992	33	is	be	AUX
ftr-353	2992	34	deferential	deferential	ADJ
ftr-353	2992	35	,	,	PUNCT
ftr-353	2992	36	and	and	CCONJ
ftr-353	2992	37	we	we	PRON
ftr-353	2992	38	will	will	AUX
ftr-353	2992	39	reverse	reverse	VERB
ftr-353	2992	40	only	only	ADV
ftr-353	2992	41	if	if	SCONJ
ftr-353	2992	42	it	it	PRON
ftr-353	2992	43	is	be	AUX
ftr-353	2992	44	clearly	clearly	ADV
ftr-353	2992	45	erroneous	erroneous	ADJ
ftr-353	2992	46	.	.	PUNCT
ftr-353	2993	1	findings	finding	NOUN
ftr-353	2993	2	regarding	regard	VERB
ftr-353	2993	3	privilege	privilege	NOUN
ftr-353	2993	4	are	be	AUX
ftr-353	2993	5	factintensive	factintensive	ADJ
ftr-353	2993	6	,	,	PUNCT
ftr-353	2993	7	case	case	NOUN
ftr-353	2993	8	-	-	PUNCT
ftr-353	2993	9	specific	specific	ADJ
ftr-353	2993	10	questions	question	NOUN
ftr-353	2993	11	that	that	PRON
ftr-353	2993	12	fall	fall	VERB
ftr-353	2993	13	within	within	ADP
ftr-353	2993	14	the	the	DET
ftr-353	2993	15	district	district	NOUN
ftr-353	2993	16	court	court	NOUN
ftr-353	2993	17	’s	’s	PART
ftr-353	2993	18	expertise	expertise	NOUN
ftr-353	2993	19	,	,	PUNCT
ftr-353	2993	20	and	and	CCONJ
ftr-353	2993	21	,	,	PUNCT
ftr-353	2993	22	under	under	ADP
ftr-353	2993	23	these	these	DET
ftr-353	2993	24	circumstances	circumstance	NOUN
ftr-353	2993	25	,	,	PUNCT
ftr-353	2993	26	‘	'	PUNCT
ftr-353	2993	27	a	a	DET
ftr-353	2993	28	light	light	ADJ
ftr-353	2993	29	appellate	appellate	ADJ
ftr-353	2993	30	touch	touch	NOUN
ftr-353	2993	31	is	be	AUX
ftr-353	2993	32	best	good	ADJ
ftr-353	2993	33	.	.	PUNCT
ftr-353	2993	34	’	'	PUNCT
ftr-353	2993	35	”	"	PUNCT
ftr-353	2994	1	first	first	ADV
ftr-353	2994	2	,	,	PUNCT
ftr-353	2994	3	the	the	DET
ftr-353	2994	4	court	court	NOUN
ftr-353	2994	5	of	of	ADP
ftr-353	2994	6	appeals	appeals	PROPN
ftr-353	2994	7	described	describe	VERB
ftr-353	2994	8	many	many	ADJ
ftr-353	2994	9	of	of	ADP
ftr-353	2994	10	the	the	DET
ftr-353	2994	11	documents	document	NOUN
ftr-353	2994	12	as	as	ADP
ftr-353	2994	13	“	"	PUNCT
ftr-353	2994	14	the	the	DET
ftr-353	2994	15	type	type	NOUN
ftr-353	2994	16	of	of	ADP
ftr-353	2994	17	information	information	NOUN
ftr-353	2994	18	generally	generally	ADV
ftr-353	2994	19	gathered	gather	VERB
ftr-353	2994	20	to	to	PART
ftr-353	2994	21	facilitate	facilitate	VERB
ftr-353	2994	22	the	the	DET
ftr-353	2994	23	filing	filing	NOUN
ftr-353	2994	24	of	of	ADP
ftr-353	2994	25	a	a	DET
ftr-353	2994	26	tax	tax	NOUN
ftr-353	2994	27	return	return	NOUN
ftr-353	2994	28	,	,	PUNCT
ftr-353	2994	29	”	"	PUNCT
ftr-353	2994	30	which	which	PRON
ftr-353	2994	31	is	be	AUX
ftr-353	2994	32	“	"	PUNCT
ftr-353	2994	33	accounting	accounting	NOUN
ftr-353	2994	34	advice	advice	NOUN
ftr-353	2994	35	...	...	PUNCT
ftr-353	2994	36	not	not	PART
ftr-353	2994	37	covered	cover	VERB
ftr-353	2994	38	by	by	ADP
ftr-353	2994	39	the	the	DET
ftr-353	2994	40	privilege	privilege	NOUN
ftr-353	2994	41	,	,	PUNCT
ftr-353	2994	42	...	...	PUNCT
ftr-353	2994	43	whether	whether	SCONJ
ftr-353	2994	44	or	or	CCONJ
ftr-353	2994	45	not	not	PART
ftr-353	2994	46	the	the	DET
ftr-353	2994	47	information	information	NOUN
ftr-353	2994	48	made	make	VERB
ftr-353	2994	49	it	it	PRON
ftr-353	2994	50	on	on	ADP
ftr-353	2994	51	the	the	DET
ftr-353	2994	52	tax	tax	NOUN
ftr-353	2994	53	returns	return	NOUN
ftr-353	2994	54	.	.	PUNCT
ftr-353	2994	55	”	"	PUNCT
ftr-353	2995	1	other	other	ADJ
ftr-353	2995	2	documents	document	NOUN
ftr-353	2995	3	dealt	deal	VERB
ftr-353	2995	4	with	with	ADP
ftr-353	2995	5	“	"	PUNCT
ftr-353	2995	6	inventory	inventory	NOUN
ftr-353	2995	7	methods	method	NOUN
ftr-353	2995	8	,	,	PUNCT
ftr-353	2995	9	compensation	compensation	NOUN
ftr-353	2995	10	packages	package	NOUN
ftr-353	2995	11	,	,	PUNCT
ftr-353	2995	12	or	or	CCONJ
ftr-353	2995	13	general	general	ADJ
ftr-353	2995	14	structure	structure	NOUN
ftr-353	2995	15	,	,	PUNCT
ftr-353	2995	16	and	and	CCONJ
ftr-353	2995	17	analyzed	analyze	VERB
ftr-353	2995	18	how	how	SCONJ
ftr-353	2995	19	they	they	PRON
ftr-353	2995	20	affect	affect	VERB
ftr-353	2995	21	tax	tax	NOUN
ftr-353	2995	22	computations	computation	NOUN
ftr-353	2995	23	.	.	PUNCT
ftr-353	2995	24	”	"	PUNCT
ftr-353	2996	1	the	the	DET
ftr-353	2996	2	court	court	NOUN
ftr-353	2996	3	concluded	conclude	VERB
ftr-353	2996	4	that	that	SCONJ
ftr-353	2996	5	the	the	DET
ftr-353	2996	6	documents	document	NOUN
ftr-353	2996	7	were	be	AUX
ftr-353	2996	8	discoverable	discoverable	ADJ
ftr-353	2996	9	,	,	PUNCT
ftr-353	2996	10	even	even	ADV
ftr-353	2996	11	though	though	SCONJ
ftr-353	2996	12	they	they	PRON
ftr-353	2996	13	“	"	PUNCT
ftr-353	2996	14	‘	'	PUNCT
ftr-353	2996	15	contain[ed	contain[ed	X
ftr-353	2996	16	]	]	X
ftr-353	2996	17	some	some	DET
ftr-353	2996	18	legal	legal	ADJ
ftr-353	2996	19	analysis	analysis	NOUN
ftr-353	2996	20	,	,	PUNCT
ftr-353	2996	21	’	'	PUNCT
ftr-353	2996	22	because	because	SCONJ
ftr-353	2996	23	it	it	PRON
ftr-353	2996	24	comes	come	VERB
ftr-353	2996	25	part	part	NOUN
ftr-353	2996	26	and	and	CCONJ
ftr-353	2996	27	parcel	parcel	NOUN
ftr-353	2996	28	with	with	ADP
ftr-353	2996	29	accounting	accounting	NOUN
ftr-353	2996	30	advice	advice	NOUN
ftr-353	2996	31	,	,	PUNCT
ftr-353	2996	32	and	and	CCONJ
ftr-353	2996	33	is	be	AUX
ftr-353	2996	34	therefore	therefore	ADV
ftr-353	2996	35	also	also	ADV
ftr-353	2996	36	open	open	ADJ
ftr-353	2996	37	to	to	ADP
ftr-353	2996	38	the	the	DET
ftr-353	2996	39	government	government	NOUN
ftr-353	2996	40	.	.	PUNCT
ftr-353	2996	41	”	"	PUNCT
ftr-353	2997	1	finally	finally	ADV
ftr-353	2997	2	,	,	PUNCT
ftr-353	2997	3	the	the	DET
ftr-353	2997	4	court	court	NOUN
ftr-353	2997	5	held	hold	VERB
ftr-353	2997	6	that	that	SCONJ
ftr-353	2997	7	“	"	PUNCT
ftr-353	2997	8	[	[	X
ftr-353	2997	9	n]othing	n]othe	VERB
ftr-353	2997	10	in	in	ADP
ftr-353	2997	11	[	[	X
ftr-353	2997	12	the	the	DET
ftr-353	2997	13	§	§	PROPN
ftr-353	2997	14	6662(d)(2)(c)(ii	6662(d)(2)(c)(ii	NOUN
ftr-353	2997	15	)	)	PUNCT
ftr-353	2997	16	definition	definition	NOUN
ftr-353	2997	17	of	of	ADP
ftr-353	2997	18	a	a	DET
ftr-353	2997	19	‘	'	PUNCT
ftr-353	2997	20	tax	tax	NOUN
ftr-353	2997	21	shelter	shelter	NOUN
ftr-353	2997	22	’	'	PUNCT
ftr-353	2997	23	]	]	PUNCT
ftr-353	2997	24	limits	limit	VERB
ftr-353	2997	25	tax	tax	NOUN
ftr-353	2997	26	shelters	shelter	NOUN
ftr-353	2997	27	to	to	ADP
ftr-353	2997	28	cookie	cookie	NOUN
ftr-353	2997	29	-	-	PUNCT
ftr-353	2997	30	cutter	cutter	NOUN
ftr-353	2997	31	products	product	NOUN
ftr-353	2997	32	peddled	peddle	VERB
ftr-353	2997	33	by	by	ADP
ftr-353	2997	34	shady	shady	ADJ
ftr-353	2997	35	practitioners	practitioner	NOUN
ftr-353	2997	36	or	or	CCONJ
ftr-353	2997	37	distinguishes	distinguish	VERB
ftr-353	2997	38	tax	tax	NOUN
ftr-353	2997	39	shelters	shelter	NOUN
ftr-353	2997	40	from	from	ADP
ftr-353	2997	41	individualized	individualized	ADJ
ftr-353	2997	42	tax	tax	NOUN
ftr-353	2997	43	advice	advice	NOUN
ftr-353	2997	44	.	.	PUNCT
ftr-353	2998	1	instead	instead	ADV
ftr-353	2998	2	,	,	PUNCT
ftr-353	2998	3	the	the	DET
ftr-353	2998	4	language	language	NOUN
ftr-353	2998	5	is	be	AUX
ftr-353	2998	6	broad	broad	ADJ
ftr-353	2998	7	and	and	CCONJ
ftr-353	2998	8	encompasses	encompass	VERB
ftr-353	2998	9	any	any	DET
ftr-353	2998	10	plan	plan	NOUN
ftr-353	2998	11	or	or	CCONJ
ftr-353	2998	12	arrangement	arrangement	NOUN
ftr-353	2998	13	whose	whose	DET
ftr-353	2998	14	significant	significant	ADJ
ftr-353	2998	15	purpose	purpose	NOUN
ftr-353	2998	16	is	be	AUX
ftr-353	2998	17	to	to	PART
ftr-353	2998	18	avoid	avoid	VERB
ftr-353	2998	19	or	or	CCONJ
ftr-353	2998	20	evade	evade	VERB
ftr-353	2998	21	federal	federal	ADJ
ftr-353	2998	22	taxes	taxis	NOUN
ftr-353	2998	23	.	.	PUNCT
ftr-353	2998	24	”	"	PUNCT
ftr-353	2999	1	2010	2010	NUM
ftr-353	2999	2	]	]	PUNCT
ftr-353	2999	3	recent	recent	ADJ
ftr-353	2999	4	developments	development	NOUN
ftr-353	2999	5	in	in	ADP
ftr-353	2999	6	federal	federal	ADJ
ftr-353	2999	7	income	income	NOUN
ftr-353	2999	8	taxation	taxation	NOUN
ftr-353	2999	9	226	226	NUM
ftr-353	2999	10	3	3	NUM
ftr-353	2999	11	.	.	PUNCT
ftr-353	2999	12	law	law	NOUN
ftr-353	2999	13	firm	firm	NOUN
ftr-353	2999	14	was	be	AUX
ftr-353	2999	15	not	not	PART
ftr-353	2999	16	entitled	entitle	VERB
ftr-353	2999	17	to	to	ADP
ftr-353	2999	18	materials	material	NOUN
ftr-353	2999	19	under	under	ADP
ftr-353	2999	20	foia	foia	PROPN
ftr-353	2999	21	because	because	SCONJ
ftr-353	2999	22	they	they	PRON
ftr-353	2999	23	might	might	AUX
ftr-353	2999	24	help	help	VERB
ftr-353	2999	25	its	its	PRON
ftr-353	2999	26	clients	client	NOUN
ftr-353	2999	27	to	to	PART
ftr-353	2999	28	circumvent	circumvent	VERB
ftr-353	2999	29	the	the	DET
ftr-353	2999	30	law	law	NOUN
ftr-353	2999	31	.	.	PUNCT
ftr-353	3000	1	mayer	mayer	PROPN
ftr-353	3000	2	brown	brown	PROPN
ftr-353	3000	3	llp	llp	PROPN
ftr-353	3000	4	v.	v.	ADP
ftr-353	3000	5	internal	internal	PROPN
ftr-353	3000	6	revenue	revenue	NOUN
ftr-353	3000	7	service	service	NOUN
ftr-353	3000	8	,	,	PUNCT
ftr-353	3000	9	562	562	NUM
ftr-353	3000	10	f.3d	f.3d	NUM
ftr-353	3000	11	1190	1190	NUM
ftr-353	3000	12	(	(	PUNCT
ftr-353	3000	13	d.c	d.c	PROPN
ftr-353	3000	14	.	.	PROPN
ftr-353	3000	15	cir	cir	PROPN
ftr-353	3000	16	.	.	PUNCT
ftr-353	3000	17	4/17/09	4/17/09	NUM
ftr-353	3000	18	)	)	PUNCT
ftr-353	3000	19	.	.	PUNCT
ftr-353	3001	1	the	the	DET
ftr-353	3001	2	d.c	d.c	PROPN
ftr-353	3001	3	.	.	PROPN
ftr-353	3001	4	circuit	circuit	PROPN
ftr-353	3001	5	(	(	PUNCT
ftr-353	3001	6	judge	judge	NOUN
ftr-353	3001	7	brown	brown	PROPN
ftr-353	3001	8	)	)	PUNCT
ftr-353	3001	9	upheld	uphold	VERB
ftr-353	3001	10	the	the	DET
ftr-353	3001	11	denial	denial	NOUN
ftr-353	3001	12	of	of	ADP
ftr-353	3001	13	mayer	mayer	PROPN
ftr-353	3001	14	brown	brown	PROPN
ftr-353	3001	15	’s	’s	PART
ftr-353	3001	16	foia	foia	PROPN
ftr-353	3001	17	request	request	NOUN
ftr-353	3001	18	for	for	ADP
ftr-353	3001	19	various	various	ADJ
ftr-353	3001	20	information	information	NOUN
ftr-353	3001	21	relating	relate	VERB
ftr-353	3001	22	to	to	ADP
ftr-353	3001	23	the	the	DET
ftr-353	3001	24	irs	irs	PROPN
ftr-353	3001	25	’s	’s	PART
ftr-353	3001	26	lilo	lilo	ADJ
ftr-353	3001	27	settlement	settlement	NOUN
ftr-353	3001	28	practices	practice	NOUN
ftr-353	3001	29	.	.	PUNCT
ftr-353	3002	1	foia	foia	PROPN
ftr-353	3002	2	exemption	exemption	NOUN
ftr-353	3002	3	7(e	7(e	NUM
ftr-353	3002	4	)	)	PUNCT
ftr-353	3002	5	,	,	PUNCT
ftr-353	3002	6	5	5	NUM
ftr-353	3002	7	u.s.c	u.s.c	ADJ
ftr-353	3002	8	.	.	PUNCT
ftr-353	3003	1	§	§	PROPN
ftr-353	3003	2	552(b)(7)(e	552(b)(7)(e	PROPN
ftr-353	3003	3	)	)	PUNCT
ftr-353	3003	4	,	,	PUNCT
ftr-353	3003	5	shields	shield	VERB
ftr-353	3003	6	information	information	NOUN
ftr-353	3003	7	if	if	SCONJ
ftr-353	3003	8	“	"	PUNCT
ftr-353	3003	9	disclosure	disclosure	NOUN
ftr-353	3003	10	could	could	AUX
ftr-353	3003	11	reasonably	reasonably	ADV
ftr-353	3003	12	be	be	AUX
ftr-353	3003	13	expected	expect	VERB
ftr-353	3003	14	to	to	PART
ftr-353	3003	15	risk	risk	VERB
ftr-353	3003	16	circumvention	circumvention	NOUN
ftr-353	3003	17	of	of	ADP
ftr-353	3003	18	the	the	DET
ftr-353	3003	19	law	law	NOUN
ftr-353	3003	20	,	,	PUNCT
ftr-353	3003	21	”	"	PUNCT
ftr-353	3003	22	and	and	CCONJ
ftr-353	3003	23	revelation	revelation	NOUN
ftr-353	3003	24	of	of	ADP
ftr-353	3003	25	the	the	DET
ftr-353	3003	26	irs	irs	PROPN
ftr-353	3003	27	’s	’s	PART
ftr-353	3003	28	settlement	settlement	NOUN
ftr-353	3003	29	practices	practice	NOUN
ftr-353	3003	30	would	would	AUX
ftr-353	3003	31	risk	risk	VERB
ftr-353	3003	32	circumvention	circumvention	NOUN
ftr-353	3003	33	of	of	ADP
ftr-353	3003	34	the	the	DET
ftr-353	3003	35	law	law	NOUN
ftr-353	3003	36	,	,	PUNCT
ftr-353	3003	37	including	include	VERB
ftr-353	3003	38	the	the	DET
ftr-353	3003	39	internal	internal	ADJ
ftr-353	3003	40	revenue	revenue	NOUN
ftr-353	3003	41	code	code	NOUN
ftr-353	3003	42	.	.	PUNCT
ftr-353	3004	1	[	[	X
ftr-353	3004	2	e]nforcement	e]nforcement	X
ftr-353	3004	3	of	of	ADP
ftr-353	3004	4	the	the	DET
ftr-353	3004	5	tax	tax	NOUN
ftr-353	3004	6	laws	law	NOUN
ftr-353	3004	7	,	,	PUNCT
ftr-353	3004	8	a	a	DET
ftr-353	3004	9	largely	largely	ADV
ftr-353	3004	10	self	self	NOUN
ftr-353	3004	11	-	-	PUNCT
ftr-353	3004	12	policed	police	VERB
ftr-353	3004	13	obligation	obligation	NOUN
ftr-353	3004	14	,	,	PUNCT
ftr-353	3004	15	depends	depend	VERB
ftr-353	3004	16	heavily	heavily	ADV
ftr-353	3004	17	on	on	ADP
ftr-353	3004	18	the	the	DET
ftr-353	3004	19	personal	personal	ADJ
ftr-353	3004	20	probity	probity	NOUN
ftr-353	3004	21	of	of	ADP
ftr-353	3004	22	taxpayers	taxpayer	NOUN
ftr-353	3004	23	and	and	CCONJ
ftr-353	3004	24	the	the	DET
ftr-353	3004	25	deterrent	deterrent	NOUN
ftr-353	3004	26	effect	effect	NOUN
ftr-353	3004	27	of	of	ADP
ftr-353	3004	28	severe	severe	ADJ
ftr-353	3004	29	and	and	CCONJ
ftr-353	3004	30	certain	certain	ADJ
ftr-353	3004	31	sanctions	sanction	NOUN
ftr-353	3004	32	.	.	PUNCT
ftr-353	3005	1	and	and	CCONJ
ftr-353	3005	2	,	,	PUNCT
ftr-353	3005	3	as	as	ADP
ftr-353	3005	4	a	a	DET
ftr-353	3005	5	slew	slew	NOUN
ftr-353	3005	6	of	of	ADP
ftr-353	3005	7	high	high	ADJ
ftr-353	3005	8	profile	profile	NOUN
ftr-353	3005	9	cases	case	NOUN
ftr-353	3005	10	have	have	AUX
ftr-353	3005	11	recently	recently	ADV
ftr-353	3005	12	demonstrated	demonstrate	VERB
ftr-353	3005	13	,	,	PUNCT
ftr-353	3005	14	compliance	compliance	NOUN
ftr-353	3005	15	will	will	AUX
ftr-353	3005	16	often	often	ADV
ftr-353	3005	17	be	be	AUX
ftr-353	3005	18	delayed	delay	VERB
ftr-353	3005	19	until	until	SCONJ
ftr-353	3005	20	enforcement	enforcement	NOUN
ftr-353	3005	21	(	(	PUNCT
ftr-353	3005	22	or	or	CCONJ
ftr-353	3005	23	unfavorable	unfavorable	ADJ
ftr-353	3005	24	exposure	exposure	NOUN
ftr-353	3005	25	)	)	PUNCT
ftr-353	3005	26	is	be	AUX
ftr-353	3005	27	imminent	imminent	ADJ
ftr-353	3005	28	.	.	PUNCT
ftr-353	3005	29	...	...	PUNCT
ftr-353	3006	1	[	[	X
ftr-353	3006	2	c]ompanies	c]ompanie	NOUN
ftr-353	3006	3	using	use	VERB
ftr-353	3006	4	lilo	lilo	ADJ
ftr-353	3006	5	schemes	scheme	NOUN
ftr-353	3006	6	would	would	AUX
ftr-353	3006	7	love	love	VERB
ftr-353	3006	8	to	to	PART
ftr-353	3006	9	have	have	VERB
ftr-353	3006	10	information	information	NOUN
ftr-353	3006	11	about	about	ADP
ftr-353	3006	12	the	the	DET
ftr-353	3006	13	irs	irs	PROPN
ftr-353	3006	14	’s	’s	PART
ftr-353	3006	15	objectives	objective	NOUN
ftr-353	3006	16	of	of	ADP
ftr-353	3006	17	settlement	settlement	NOUN
ftr-353	3006	18	,	,	PUNCT
ftr-353	3006	19	assessment	assessment	NOUN
ftr-353	3006	20	of	of	ADP
ftr-353	3006	21	litigation	litigation	NOUN
ftr-353	3006	22	hazards	hazard	NOUN
ftr-353	3006	23	,	,	PUNCT
ftr-353	3006	24	and	and	CCONJ
ftr-353	3006	25	acceptable	acceptable	ADJ
ftr-353	3006	26	ranges	range	NOUN
ftr-353	3006	27	for	for	ADP
ftr-353	3006	28	settlement	settlement	NOUN
ftr-353	3006	29	.	.	PUNCT
ftr-353	3007	1	why	why	SCONJ
ftr-353	3007	2	?	?	PUNCT
ftr-353	3008	1	because	because	SCONJ
ftr-353	3008	2	this	this	DET
ftr-353	3008	3	information	information	NOUN
ftr-353	3008	4	would	would	AUX
ftr-353	3008	5	inform	inform	VERB
ftr-353	3008	6	their	their	PRON
ftr-353	3008	7	cost	cost	NOUN
ftr-353	3008	8	-	-	PUNCT
ftr-353	3008	9	benefit	benefit	NOUN
ftr-353	3008	10	analysis	analysis	NOUN
ftr-353	3008	11	about	about	ADP
ftr-353	3008	12	the	the	DET
ftr-353	3008	13	advantages	advantage	NOUN
ftr-353	3008	14	of	of	ADP
ftr-353	3008	15	evading	evade	VERB
ftr-353	3008	16	the	the	DET
ftr-353	3008	17	law	law	NOUN
ftr-353	3008	18	.	.	PUNCT
ftr-353	3009	1	constructing	construct	VERB
ftr-353	3009	2	a	a	DET
ftr-353	3009	3	phony	phony	ADJ
ftr-353	3009	4	tax	tax	NOUN
ftr-353	3009	5	shelter	shelter	NOUN
ftr-353	3009	6	may	may	AUX
ftr-353	3009	7	only	only	ADV
ftr-353	3009	8	be	be	AUX
ftr-353	3009	9	worthwhile	worthwhile	ADJ
ftr-353	3009	10	if	if	SCONJ
ftr-353	3009	11	the	the	DET
ftr-353	3009	12	irs	irs	PROPN
ftr-353	3009	13	’s	’s	PART
ftr-353	3009	14	acceptable	acceptable	ADJ
ftr-353	3009	15	settlement	settlement	NOUN
ftr-353	3009	16	range	range	NOUN
ftr-353	3009	17	is	be	AUX
ftr-353	3009	18	below	below	ADP
ftr-353	3009	19	80	80	NUM
ftr-353	3009	20	%	%	NOUN
ftr-353	3009	21	of	of	ADP
ftr-353	3009	22	the	the	DET
ftr-353	3009	23	tax	tax	NOUN
ftr-353	3009	24	liability	liability	NOUN
ftr-353	3009	25	.	.	PUNCT
ftr-353	3010	1	once	once	ADV
ftr-353	3010	2	armed	armed	ADJ
ftr-353	3010	3	with	with	ADP
ftr-353	3010	4	(	(	PUNCT
ftr-353	3010	5	hypothetical	hypothetical	ADJ
ftr-353	3010	6	)	)	PUNCT
ftr-353	3010	7	information	information	NOUN
ftr-353	3010	8	that	that	PRON
ftr-353	3010	9	the	the	DET
ftr-353	3010	10	irs	irs	PROPN
ftr-353	3010	11	’s	’s	PART
ftr-353	3010	12	acceptable	acceptable	ADJ
ftr-353	3010	13	settlements	settlement	NOUN
ftr-353	3010	14	are	be	AUX
ftr-353	3010	15	between	between	ADP
ftr-353	3010	16	60	60	NUM
ftr-353	3010	17	%	%	NOUN
ftr-353	3010	18	and	and	CCONJ
ftr-353	3010	19	75	75	NUM
ftr-353	3010	20	%	%	NOUN
ftr-353	3010	21	,	,	PUNCT
ftr-353	3010	22	a	a	DET
ftr-353	3010	23	questionable	questionable	ADJ
ftr-353	3010	24	tax	tax	NOUN
ftr-353	3010	25	scheme	scheme	NOUN
ftr-353	3010	26	becomes	become	VERB
ftr-353	3010	27	viable	viable	ADJ
ftr-353	3010	28	.	.	PUNCT
ftr-353	3011	1	even	even	ADV
ftr-353	3011	2	a	a	DET
ftr-353	3011	3	failure	failure	NOUN
ftr-353	3011	4	may	may	AUX
ftr-353	3011	5	be	be	AUX
ftr-353	3011	6	a	a	DET
ftr-353	3011	7	win	win	NOUN
ftr-353	3011	8	.	.	PUNCT
ftr-353	3012	1	and	and	CCONJ
ftr-353	3012	2	,	,	PUNCT
ftr-353	3012	3	once	once	ADV
ftr-353	3012	4	also	also	ADV
ftr-353	3012	5	armed	arm	VERB
ftr-353	3012	6	with	with	ADP
ftr-353	3012	7	information	information	NOUN
ftr-353	3012	8	about	about	ADP
ftr-353	3012	9	which	which	DET
ftr-353	3012	10	cases	case	VERB
ftr-353	3012	11	the	the	DET
ftr-353	3012	12	irs	irs	PROPN
ftr-353	3012	13	does	do	AUX
ftr-353	3012	14	not	not	PART
ftr-353	3012	15	like	like	VERB
ftr-353	3012	16	to	to	PART
ftr-353	3012	17	litigate	litigate	VERB
ftr-353	3012	18	,	,	PUNCT
ftr-353	3012	19	the	the	DET
ftr-353	3012	20	illegal	illegal	ADJ
ftr-353	3012	21	tax	tax	NOUN
ftr-353	3012	22	shelter	shelter	NOUN
ftr-353	3012	23	can	can	AUX
ftr-353	3012	24	be	be	AUX
ftr-353	3012	25	designed	design	VERB
ftr-353	3012	26	to	to	PART
ftr-353	3012	27	minimize	minimize	VERB
ftr-353	3012	28	the	the	DET
ftr-353	3012	29	chances	chance	NOUN
ftr-353	3012	30	of	of	ADP
ftr-353	3012	31	litigation	litigation	NOUN
ftr-353	3012	32	or	or	CCONJ
ftr-353	3012	33	the	the	DET
ftr-353	3012	34	likelihood	likelihood	NOUN
ftr-353	3012	35	of	of	ADP
ftr-353	3012	36	sanctions	sanction	NOUN
ftr-353	3012	37	.	.	PUNCT
ftr-353	3013	1	4	4	X
ftr-353	3013	2	.	.	X
ftr-353	3013	3	the	the	DET
ftr-353	3013	4	irs	irs	PROPN
ftr-353	3013	5	has	have	VERB
ftr-353	3013	6	the	the	DET
ftr-353	3013	7	burden	burden	NOUN
ftr-353	3013	8	of	of	ADP
ftr-353	3013	9	showing	show	VERB
ftr-353	3013	10	that	that	SCONJ
ftr-353	3013	11	the	the	DET
ftr-353	3013	12	exception	exception	NOUN
ftr-353	3013	13	to	to	ADP
ftr-353	3013	14	the	the	DET
ftr-353	3013	15	fatp	fatp	NOUN
ftr-353	3013	16	privilege	privilege	NOUN
ftr-353	3013	17	for	for	ADP
ftr-353	3013	18	corporate	corporate	ADJ
ftr-353	3013	19	tax	tax	NOUN
ftr-353	3013	20	shelter	shelter	NOUN
ftr-353	3013	21	promotion	promotion	NOUN
ftr-353	3013	22	communications	communication	NOUN
ftr-353	3013	23	applies	apply	VERB
ftr-353	3013	24	.	.	PUNCT
ftr-353	3014	1	countryside	countryside	PROPN
ftr-353	3014	2	limited	limited	PROPN
ftr-353	3014	3	partnership	partnership	PROPN
ftr-353	3014	4	v.	v.	PROPN
ftr-353	3014	5	commissioner	commissioner	PROPN
ftr-353	3014	6	,	,	PUNCT
ftr-353	3014	7	132	132	NUM
ftr-353	3014	8	t.c	t.c	PROPN
ftr-353	3014	9	.	.	PUNCT
ftr-353	3015	1	no	no	INTJ
ftr-353	3015	2	.	.	NOUN
ftr-353	3015	3	17	17	NUM
ftr-353	3015	4	(	(	PUNCT
ftr-353	3015	5	6/8/09	6/8/09	NOUN
ftr-353	3015	6	)	)	PUNCT
ftr-353	3015	7	.	.	PUNCT
ftr-353	3016	1	when	when	SCONJ
ftr-353	3016	2	the	the	DET
ftr-353	3016	3	irs	irs	PROPN
ftr-353	3016	4	moved	move	VERB
ftr-353	3016	5	to	to	PART
ftr-353	3016	6	compel	compel	VERB
ftr-353	3016	7	production	production	NOUN
ftr-353	3016	8	of	of	ADP
ftr-353	3016	9	certain	certain	ADJ
ftr-353	3016	10	meeting	meeting	NOUN
ftr-353	3016	11	notes	note	NOUN
ftr-353	3016	12	prepared	prepare	VERB
ftr-353	3016	13	by	by	ADP
ftr-353	3016	14	one	one	NUM
ftr-353	3016	15	of	of	ADP
ftr-353	3016	16	the	the	DET
ftr-353	3016	17	taxpayer	taxpayer	NOUN
ftr-353	3016	18	’s	’s	PART
ftr-353	3016	19	accountant	accountant	NOUN
ftr-353	3016	20	-	-	PUNCT
ftr-353	3016	21	advisors	advisor	NOUN
ftr-353	3016	22	,	,	PUNCT
ftr-353	3016	23	the	the	DET
ftr-353	3016	24	taxpayer	taxpayer	NOUN
ftr-353	3016	25	claimed	claim	VERB
ftr-353	3016	26	that	that	SCONJ
ftr-353	3016	27	the	the	DET
ftr-353	3016	28	documents	document	NOUN
ftr-353	3016	29	were	be	AUX
ftr-353	3016	30	protected	protect	VERB
ftr-353	3016	31	from	from	ADP
ftr-353	3016	32	disclosure	disclosure	NOUN
ftr-353	3016	33	by	by	ADP
ftr-353	3016	34	the	the	DET
ftr-353	3016	35	attorney	attorney	NOUN
ftr-353	3016	36	client	client	NOUN
ftr-353	3016	37	privilege	privilege	NOUN
ftr-353	3016	38	and	and	CCONJ
ftr-353	3016	39	the	the	DET
ftr-353	3016	40	§	§	PROPN
ftr-353	3016	41	7525	7525	NUM
ftr-353	3016	42	federally	federally	ADV
ftr-353	3016	43	authorized	authorize	VERB
ftr-353	3016	44	tax	tax	NOUN
ftr-353	3016	45	practitioner	practitioner	NOUN
ftr-353	3016	46	(	(	PUNCT
ftr-353	3016	47	fatp	fatp	NOUN
ftr-353	3016	48	)	)	PUNCT
ftr-353	3016	49	privilege	privilege	NOUN
ftr-353	3016	50	.	.	PUNCT
ftr-353	3017	1	the	the	DET
ftr-353	3017	2	meeting	meeting	NOUN
ftr-353	3017	3	notes	note	VERB
ftr-353	3017	4	“	"	PUNCT
ftr-353	3017	5	constitute[d	constitute[d	PROPN
ftr-353	3017	6	]	]	PUNCT
ftr-353	3017	7	a	a	DET
ftr-353	3017	8	cumulative	cumulative	ADJ
ftr-353	3017	9	chronicle	chronicle	NOUN
ftr-353	3017	10	of	of	ADP
ftr-353	3017	11	communications	communication	NOUN
ftr-353	3017	12	,	,	PUNCT
ftr-353	3017	13	in	in	ADP
ftr-353	3017	14	part	part	NOUN
ftr-353	3017	15	confidential	confidential	ADJ
ftr-353	3017	16	,	,	PUNCT
ftr-353	3017	17	from	from	ADP
ftr-353	3017	18	clients	client	NOUN
ftr-353	3017	19	,	,	PUNCT
ftr-353	3017	20	including	include	VERB
ftr-353	3017	21	countryside	countryside	NOUN
ftr-353	3017	22	limited	limit	VERB
ftr-353	3017	23	partnership	partnership	NOUN
ftr-353	3017	24	...	...	PUNCT
ftr-353	3017	25	,	,	PUNCT
ftr-353	3017	26	to	to	ADP
ftr-353	3017	27	their	their	PRON
ftr-353	3017	28	attorneys	attorney	NOUN
ftr-353	3017	29	for	for	ADP
ftr-353	3017	30	legal	legal	ADJ
ftr-353	3017	31	advice	advice	NOUN
ftr-353	3017	32	or	or	CCONJ
ftr-353	3017	33	to	to	ADP
ftr-353	3017	34	timothy	timothy	PROPN
ftr-353	3017	35	egan	egan	PROPN
ftr-353	3017	36	...	...	PUNCT
ftr-353	3017	37	,	,	PUNCT
ftr-353	3017	38	whom	whom	PRON
ftr-353	3017	39	[	[	PUNCT
ftr-353	3017	40	the	the	DET
ftr-353	3017	41	court	court	NOUN
ftr-353	3017	42	]	]	PUNCT
ftr-353	3017	43	found	find	VERB
ftr-353	3017	44	to	to	PART
ftr-353	3017	45	be	be	AUX
ftr-353	3017	46	an	an	DET
ftr-353	3017	47	fatp	fatp	NOUN
ftr-353	3017	48	,	,	PUNCT
ftr-353	3017	49	for	for	ADP
ftr-353	3017	50	tax	tax	NOUN
ftr-353	3017	51	advice	advice	NOUN
ftr-353	3017	52	,	,	PUNCT
ftr-353	3017	53	or	or	CCONJ
ftr-353	3017	54	from	from	ADP
ftr-353	3017	55	those	those	DET
ftr-353	3017	56	individuals	individual	NOUN
ftr-353	3017	57	back	back	ADV
ftr-353	3017	58	to	to	ADP
ftr-353	3017	59	their	their	PRON
ftr-353	3017	60	clients	client	NOUN
ftr-353	3017	61	.	.	PUNCT
ftr-353	3017	62	”	"	PUNCT
ftr-353	3018	1	the	the	DET
ftr-353	3018	2	tax	tax	NOUN
ftr-353	3018	3	court	court	NOUN
ftr-353	3018	4	(	(	PUNCT
ftr-353	3018	5	judge	judge	PROPN
ftr-353	3018	6	halpern	halpern	PROPN
ftr-353	3018	7	)	)	PUNCT
ftr-353	3018	8	held	hold	VERB
ftr-353	3018	9	that	that	SCONJ
ftr-353	3018	10	the	the	DET
ftr-353	3018	11	taxpayer	taxpayer	NOUN
ftr-353	3018	12	has	have	VERB
ftr-353	3018	13	the	the	DET
ftr-353	3018	14	227	227	NUM
ftr-353	3018	15	florida	florida	PROPN
ftr-353	3018	16	tax	tax	NOUN
ftr-353	3018	17	review	review	NOUN
ftr-353	3018	18	[	[	X
ftr-353	3018	19	vol	vol	NOUN
ftr-353	3018	20	.	.	PUNCT
ftr-353	3019	1	10	10	NUM
ftr-353	3019	2	:	:	PUNCT
ftr-353	3019	3	si	si	ADJ
ftr-353	3019	4	burden	burden	NOUN
ftr-353	3019	5	of	of	ADP
ftr-353	3019	6	proving	prove	VERB
ftr-353	3019	7	the	the	DET
ftr-353	3019	8	preliminary	preliminary	ADJ
ftr-353	3019	9	facts	fact	NOUN
ftr-353	3019	10	necessary	necessary	ADJ
ftr-353	3019	11	to	to	PART
ftr-353	3019	12	establish	establish	VERB
ftr-353	3019	13	the	the	DET
ftr-353	3019	14	§	§	PROPN
ftr-353	3019	15	7525	7525	NUM
ftr-353	3019	16	privilege	privilege	NOUN
ftr-353	3019	17	.	.	PUNCT
ftr-353	3020	1	the	the	DET
ftr-353	3020	2	commissioner	commissioner	NOUN
ftr-353	3020	3	can	can	AUX
ftr-353	3020	4	negate	negate	VERB
ftr-353	3020	5	the	the	DET
ftr-353	3020	6	privilege	privilege	NOUN
ftr-353	3020	7	claim	claim	NOUN
ftr-353	3020	8	by	by	ADP
ftr-353	3020	9	proving	prove	VERB
ftr-353	3020	10	that	that	SCONJ
ftr-353	3020	11	the	the	DET
ftr-353	3020	12	requested	request	VERB
ftr-353	3020	13	documents	document	NOUN
ftr-353	3020	14	are	be	AUX
ftr-353	3020	15	written	write	VERB
ftr-353	3020	16	communications	communication	NOUN
ftr-353	3020	17	in	in	ADP
ftr-353	3020	18	connection	connection	NOUN
ftr-353	3020	19	with	with	ADP
ftr-353	3020	20	the	the	DET
ftr-353	3020	21	promotion	promotion	NOUN
ftr-353	3020	22	of	of	ADP
ftr-353	3020	23	corporate	corporate	ADJ
ftr-353	3020	24	tax	tax	NOUN
ftr-353	3020	25	shelters	shelter	NOUN
ftr-353	3020	26	and	and	CCONJ
ftr-353	3020	27	that	that	SCONJ
ftr-353	3020	28	the	the	DET
ftr-353	3020	29	exception	exception	NOUN
ftr-353	3020	30	in	in	ADP
ftr-353	3020	31	§	§	PROPN
ftr-353	3020	32	7525(b	7525(b	NOUN
ftr-353	3020	33	)	)	PUNCT
ftr-353	3020	34	thus	thus	ADV
ftr-353	3020	35	applies	apply	VERB
ftr-353	3020	36	.	.	PUNCT
ftr-353	3021	1	on	on	ADP
ftr-353	3021	2	the	the	DET
ftr-353	3021	3	facts	fact	NOUN
ftr-353	3021	4	,	,	PUNCT
ftr-353	3021	5	judge	judge	PROPN
ftr-353	3021	6	halpern	halpern	PROPN
ftr-353	3021	7	found	find	VERB
ftr-353	3021	8	that	that	SCONJ
ftr-353	3021	9	because	because	SCONJ
ftr-353	3021	10	the	the	DET
ftr-353	3021	11	meeting	meeting	NOUN
ftr-353	3021	12	notes	note	VERB
ftr-353	3021	13	in	in	ADP
ftr-353	3021	14	question	question	NOUN
ftr-353	3021	15	were	be	AUX
ftr-353	3021	16	not	not	PART
ftr-353	3021	17	themselves	themselves	PRON
ftr-353	3021	18	communicated	communicate	VERB
ftr-353	3021	19	to	to	ADP
ftr-353	3021	20	anyone	anyone	PRON
ftr-353	3021	21	but	but	CCONJ
ftr-353	3021	22	were	be	AUX
ftr-353	3021	23	merely	merely	ADV
ftr-353	3021	24	written	write	VERB
ftr-353	3021	25	summaries	summary	NOUN
ftr-353	3021	26	of	of	ADP
ftr-353	3021	27	oral	oral	ADJ
ftr-353	3021	28	communications	communication	NOUN
ftr-353	3021	29	,	,	PUNCT
ftr-353	3021	30	they	they	PRON
ftr-353	3021	31	were	be	AUX
ftr-353	3021	32	not	not	PART
ftr-353	3021	33	a	a	DET
ftr-353	3021	34	written	write	VERB
ftr-353	3021	35	communication	communication	NOUN
ftr-353	3021	36	that	that	PRON
ftr-353	3021	37	could	could	AUX
ftr-353	3021	38	satisfy	satisfy	VERB
ftr-353	3021	39	that	that	DET
ftr-353	3021	40	element	element	NOUN
ftr-353	3021	41	of	of	ADP
ftr-353	3021	42	the	the	DET
ftr-353	3021	43	§	§	PROPN
ftr-353	3021	44	7525(b	7525(b	NOUN
ftr-353	3021	45	)	)	PUNCT
ftr-353	3021	46	exception	exception	NOUN
ftr-353	3021	47	.	.	PUNCT
ftr-353	3022	1	the	the	DET
ftr-353	3022	2	documents	document	NOUN
ftr-353	3022	3	in	in	ADP
ftr-353	3022	4	question	question	NOUN
ftr-353	3022	5	also	also	ADV
ftr-353	3022	6	were	be	AUX
ftr-353	3022	7	not	not	PART
ftr-353	3022	8	within	within	ADP
ftr-353	3022	9	the	the	DET
ftr-353	3022	10	§	§	PROPN
ftr-353	3022	11	7525(b	7525(b	NOUN
ftr-353	3022	12	)	)	PUNCT
ftr-353	3022	13	exception	exception	NOUN
ftr-353	3022	14	because	because	SCONJ
ftr-353	3022	15	the	the	DET
ftr-353	3022	16	commissioner	commissioner	NOUN
ftr-353	3022	17	failed	fail	VERB
ftr-353	3022	18	to	to	PART
ftr-353	3022	19	show	show	VERB
ftr-353	3022	20	that	that	SCONJ
ftr-353	3022	21	the	the	DET
ftr-353	3022	22	accountant	accountant	NOUN
ftr-353	3022	23	had	have	AUX
ftr-353	3022	24	“	"	PUNCT
ftr-353	3022	25	promoted	promote	VERB
ftr-353	3022	26	”	"	PUNCT
ftr-353	3022	27	a	a	DET
ftr-353	3022	28	corporate	corporate	ADJ
ftr-353	3022	29	tax	tax	NOUN
ftr-353	3022	30	shelter	shelter	NOUN
ftr-353	3022	31	.	.	PUNCT
ftr-353	3023	1	section	section	NOUN
ftr-353	3023	2	7525	7525	NUM
ftr-353	3023	3	does	do	AUX
ftr-353	3023	4	not	not	PART
ftr-353	3023	5	define	define	VERB
ftr-353	3023	6	“	"	PUNCT
ftr-353	3023	7	promotion	promotion	NOUN
ftr-353	3023	8	,	,	PUNCT
ftr-353	3023	9	”	"	PUNCT
ftr-353	3023	10	but	but	CCONJ
ftr-353	3023	11	the	the	DET
ftr-353	3023	12	legislative	legislative	ADJ
ftr-353	3023	13	history	history	NOUN
ftr-353	3023	14	quoted	quote	VERB
ftr-353	3023	15	in	in	ADP
ftr-353	3023	16	the	the	DET
ftr-353	3023	17	opinion	opinion	NOUN
ftr-353	3023	18	provides	provide	VERB
ftr-353	3023	19	,	,	PUNCT
ftr-353	3023	20	“	"	PUNCT
ftr-353	3023	21	[	[	X
ftr-353	3023	22	t]he	t]he	ADJ
ftr-353	3023	23	conferees	conferee	NOUN
ftr-353	3023	24	do	do	AUX
ftr-353	3023	25	not	not	PART
ftr-353	3023	26	understand	understand	VERB
ftr-353	3023	27	the	the	DET
ftr-353	3023	28	promotion	promotion	NOUN
ftr-353	3023	29	of	of	ADP
ftr-353	3023	30	tax	tax	NOUN
ftr-353	3023	31	shelters	shelter	NOUN
ftr-353	3023	32	to	to	PART
ftr-353	3023	33	be	be	AUX
ftr-353	3023	34	part	part	NOUN
ftr-353	3023	35	of	of	ADP
ftr-353	3023	36	the	the	DET
ftr-353	3023	37	routine	routine	ADJ
ftr-353	3023	38	relationship	relationship	NOUN
ftr-353	3023	39	between	between	ADP
ftr-353	3023	40	a	a	DET
ftr-353	3023	41	tax	tax	NOUN
ftr-353	3023	42	practitioner	practitioner	NOUN
ftr-353	3023	43	and	and	CCONJ
ftr-353	3023	44	a	a	DET
ftr-353	3023	45	client	client	NOUN
ftr-353	3023	46	.	.	PUNCT
ftr-353	3024	1	accordingly	accordingly	ADV
ftr-353	3024	2	,	,	PUNCT
ftr-353	3024	3	the	the	DET
ftr-353	3024	4	conferees	conferee	NOUN
ftr-353	3024	5	do	do	AUX
ftr-353	3024	6	not	not	PART
ftr-353	3024	7	anticipate	anticipate	VERB
ftr-353	3024	8	that	that	SCONJ
ftr-353	3024	9	the	the	DET
ftr-353	3024	10	tax	tax	NOUN
ftr-353	3024	11	shelter	shelter	NOUN
ftr-353	3024	12	limitation	limitation	NOUN
ftr-353	3024	13	will	will	AUX
ftr-353	3024	14	adversely	adversely	ADV
ftr-353	3024	15	affect	affect	VERB
ftr-353	3024	16	such	such	ADJ
ftr-353	3024	17	routine	routine	ADJ
ftr-353	3024	18	relationships	relationship	NOUN
ftr-353	3024	19	.	.	PUNCT
ftr-353	3024	20	”	"	PUNCT
ftr-353	3025	1	h.	h.	PROPN
ftr-353	3025	2	conf	conf	PROPN
ftr-353	3025	3	.	.	PUNCT
ftr-353	3026	1	rept	rept	NOUN
ftr-353	3026	2	.	.	PUNCT
ftr-353	3027	1	105	105	NUM
ftr-353	3027	2	-	-	SYM
ftr-353	3027	3	599	599	NUM
ftr-353	3027	4	,	,	PUNCT
ftr-353	3027	5	at	at	ADP
ftr-353	3027	6	269	269	NUM
ftr-353	3027	7	(	(	PUNCT
ftr-353	3027	8	1998	1998	NUM
ftr-353	3027	9	)	)	PUNCT
ftr-353	3027	10	,	,	PUNCT
ftr-353	3027	11	1998	1998	NUM
ftr-353	3027	12	-	-	SYM
ftr-353	3027	13	3	3	NUM
ftr-353	3027	14	c.b	c.b	PROPN
ftr-353	3027	15	.	.	PROPN
ftr-353	3027	16	747	747	NUM
ftr-353	3027	17	,	,	PUNCT
ftr-353	3027	18	1023	1023	NUM
ftr-353	3027	19	.	.	PUNCT
ftr-353	3028	1	judge	judge	PROPN
ftr-353	3028	2	halpern	halpern	PROPN
ftr-353	3028	3	found	find	VERB
ftr-353	3028	4	eagan	eagan	PROPN
ftr-353	3028	5	’s	’s	PART
ftr-353	3028	6	relationship	relationship	NOUN
ftr-353	3028	7	to	to	ADP
ftr-353	3028	8	the	the	DET
ftr-353	3028	9	taxpayer	taxpayer	NOUN
ftr-353	3028	10	to	to	PART
ftr-353	3028	11	be	be	AUX
ftr-353	3028	12	a	a	DET
ftr-353	3028	13	“	"	PUNCT
ftr-353	3028	14	routine	routine	ADJ
ftr-353	3028	15	”	"	PUNCT
ftr-353	3028	16	relationship	relationship	NOUN
ftr-353	3028	17	that	that	PRON
ftr-353	3028	18	did	do	AUX
ftr-353	3028	19	not	not	PART
ftr-353	3028	20	involve	involve	VERB
ftr-353	3028	21	promotion	promotion	NOUN
ftr-353	3028	22	of	of	ADP
ftr-353	3028	23	a	a	DET
ftr-353	3028	24	tax	tax	NOUN
ftr-353	3028	25	shelter	shelter	NOUN
ftr-353	3028	26	.	.	PUNCT
ftr-353	3029	1	mr	mr	PROPN
ftr-353	3029	2	.	.	PROPN
ftr-353	3029	3	egan	egan	PROPN
ftr-353	3029	4	has	have	AUX
ftr-353	3029	5	had	have	VERB
ftr-353	3029	6	a	a	DET
ftr-353	3029	7	long	long	ADJ
ftr-353	3029	8	,	,	PUNCT
ftr-353	3029	9	close	close	ADJ
ftr-353	3029	10	relationship	relationship	NOUN
ftr-353	3029	11	with	with	ADP
ftr-353	3029	12	the	the	DET
ftr-353	3029	13	winn	winn	PROPN
ftr-353	3029	14	organization	organization	NOUN
ftr-353	3029	15	,	,	PUNCT
ftr-353	3029	16	preparing	prepare	VERB
ftr-353	3029	17	returns	return	NOUN
ftr-353	3029	18	,	,	PUNCT
ftr-353	3029	19	assisting	assist	VERB
ftr-353	3029	20	with	with	ADP
ftr-353	3029	21	tax	tax	NOUN
ftr-353	3029	22	planning	planning	NOUN
ftr-353	3029	23	when	when	SCONJ
ftr-353	3029	24	asked	ask	VERB
ftr-353	3029	25	,	,	PUNCT
ftr-353	3029	26	answering	answer	VERB
ftr-353	3029	27	questions	question	NOUN
ftr-353	3029	28	when	when	SCONJ
ftr-353	3029	29	asked	ask	VERB
ftr-353	3029	30	,	,	PUNCT
ftr-353	3029	31	and	and	CCONJ
ftr-353	3029	32	responding	respond	VERB
ftr-353	3029	33	to	to	ADP
ftr-353	3029	34	notices	notice	NOUN
ftr-353	3029	35	and	and	CCONJ
ftr-353	3029	36	inquiries	inquiry	NOUN
ftr-353	3029	37	from	from	ADP
ftr-353	3029	38	federal	federal	ADJ
ftr-353	3029	39	and	and	CCONJ
ftr-353	3029	40	state	state	NOUN
ftr-353	3029	41	tax	tax	NOUN
ftr-353	3029	42	officials	official	NOUN
ftr-353	3029	43	.	.	PUNCT
ftr-353	3030	1	his	his	PRON
ftr-353	3030	2	advice	advice	NOUN
ftr-353	3030	3	with	with	ADP
ftr-353	3030	4	respect	respect	NOUN
ftr-353	3030	5	to	to	ADP
ftr-353	3030	6	the	the	DET
ftr-353	3030	7	partnership	partnership	NOUN
ftr-353	3030	8	redemptions	redemption	NOUN
ftr-353	3030	9	and	and	CCONJ
ftr-353	3030	10	associated	associate	VERB
ftr-353	3030	11	transactions	transaction	NOUN
ftr-353	3030	12	under	under	ADP
ftr-353	3030	13	review	review	NOUN
ftr-353	3030	14	in	in	ADP
ftr-353	3030	15	these	these	DET
ftr-353	3030	16	cases	case	NOUN
ftr-353	3030	17	was	be	AUX
ftr-353	3030	18	furnished	furnish	VERB
ftr-353	3030	19	(	(	PUNCT
ftr-353	3030	20	as	as	SCONJ
ftr-353	3030	21	was	be	AUX
ftr-353	3030	22	similar	similar	ADJ
ftr-353	3030	23	advice	advice	NOUN
ftr-353	3030	24	with	with	ADP
ftr-353	3030	25	respect	respect	NOUN
ftr-353	3030	26	to	to	ADP
ftr-353	3030	27	similar	similar	ADJ
ftr-353	3030	28	transactions	transaction	NOUN
ftr-353	3030	29	)	)	PUNCT
ftr-353	3030	30	as	as	ADP
ftr-353	3030	31	part	part	NOUN
ftr-353	3030	32	of	of	ADP
ftr-353	3030	33	a	a	DET
ftr-353	3030	34	long	long	ADV
ftr-353	3030	35	-	-	PUNCT
ftr-353	3030	36	standing	stand	VERB
ftr-353	3030	37	,	,	PUNCT
ftr-353	3030	38	ongoing	ongoing	ADJ
ftr-353	3030	39	,	,	PUNCT
ftr-353	3030	40	and	and	CCONJ
ftr-353	3030	41	,	,	PUNCT
ftr-353	3030	42	hence	hence	ADV
ftr-353	3030	43	,	,	PUNCT
ftr-353	3030	44	routine	routine	ADJ
ftr-353	3030	45	relationship	relationship	NOUN
ftr-353	3030	46	with	with	ADP
ftr-353	3030	47	the	the	DET
ftr-353	3030	48	winn	winn	PROPN
ftr-353	3030	49	organization	organization	NOUN
ftr-353	3030	50	.	.	PUNCT
ftr-353	3031	1	mr	mr	PROPN
ftr-353	3031	2	.	.	PROPN
ftr-353	3031	3	egan	egan	PROPN
ftr-353	3031	4	provided	provide	VERB
ftr-353	3031	5	tax	tax	NOUN
ftr-353	3031	6	advice	advice	NOUN
ftr-353	3031	7	to	to	ADP
ftr-353	3031	8	the	the	DET
ftr-353	3031	9	winn	winn	PROPN
ftr-353	3031	10	organization	organization	NOUN
ftr-353	3031	11	when	when	SCONJ
ftr-353	3031	12	requested	request	VERB
ftr-353	3031	13	to	to	PART
ftr-353	3031	14	do	do	VERB
ftr-353	3031	15	so	so	ADV
ftr-353	3031	16	,	,	PUNCT
ftr-353	3031	17	and	and	CCONJ
ftr-353	3031	18	his	his	PRON
ftr-353	3031	19	advice	advice	NOUN
ftr-353	3031	20	here	here	ADV
ftr-353	3031	21	followed	follow	VERB
ftr-353	3031	22	the	the	DET
ftr-353	3031	23	same	same	ADJ
ftr-353	3031	24	regular	regular	ADJ
ftr-353	3031	25	course	course	NOUN
ftr-353	3031	26	of	of	ADP
ftr-353	3031	27	procedure	procedure	NOUN
ftr-353	3031	28	as	as	SCONJ
ftr-353	3031	29	did	do	VERB
ftr-353	3031	30	his	his	PRON
ftr-353	3031	31	other	other	ADJ
ftr-353	3031	32	tax	tax	NOUN
ftr-353	3031	33	advice	advice	NOUN
ftr-353	3031	34	,	,	PUNCT
ftr-353	3031	35	including	include	VERB
ftr-353	3031	36	tax	tax	NOUN
ftr-353	3031	37	advice	advice	NOUN
ftr-353	3031	38	related	relate	VERB
ftr-353	3031	39	to	to	ADP
ftr-353	3031	40	partnership	partnership	NOUN
ftr-353	3031	41	redemptions	redemption	NOUN
ftr-353	3031	42	.	.	PUNCT
ftr-353	3032	1	his	his	PRON
ftr-353	3032	2	employer	employer	NOUN
ftr-353	3032	3	,	,	PUNCT
ftr-353	3032	4	pwc	pwc	PROPN
ftr-353	3032	5	,	,	PUNCT
ftr-353	3032	6	had	have	VERB
ftr-353	3032	7	no	no	DET
ftr-353	3032	8	stake	stake	NOUN
ftr-353	3032	9	in	in	ADP
ftr-353	3032	10	the	the	DET
ftr-353	3032	11	outcome	outcome	NOUN
ftr-353	3032	12	of	of	ADP
ftr-353	3032	13	the	the	DET
ftr-353	3032	14	transactions	transaction	NOUN
ftr-353	3032	15	under	under	ADP
ftr-353	3032	16	review	review	NOUN
ftr-353	3032	17	in	in	ADP
ftr-353	3032	18	this	this	DET
ftr-353	3032	19	case	case	NOUN
ftr-353	3032	20	other	other	ADJ
ftr-353	3032	21	than	than	ADP
ftr-353	3032	22	in	in	ADP
ftr-353	3032	23	the	the	DET
ftr-353	3032	24	continued	continue	VERB
ftr-353	3032	25	retention	retention	NOUN
ftr-353	3032	26	of	of	ADP
ftr-353	3032	27	the	the	DET
ftr-353	3032	28	winn	winn	PROPN
ftr-353	3032	29	organization	organization	NOUN
ftr-353	3032	30	as	as	ADP
ftr-353	3032	31	a	a	DET
ftr-353	3032	32	client	client	NOUN
ftr-353	3032	33	.	.	PUNCT
ftr-353	3033	1	it	it	PRON
ftr-353	3033	2	did	do	AUX
ftr-353	3033	3	not	not	PART
ftr-353	3033	4	receive	receive	VERB
ftr-353	3033	5	a	a	DET
ftr-353	3033	6	fixed	fix	VERB
ftr-353	3033	7	fee	fee	NOUN
ftr-353	3033	8	or	or	CCONJ
ftr-353	3033	9	a	a	DET
ftr-353	3033	10	fee	fee	NOUN
ftr-353	3033	11	based	base	VERB
ftr-353	3033	12	on	on	ADP
ftr-353	3033	13	a	a	DET
ftr-353	3033	14	percentage	percentage	NOUN
ftr-353	3033	15	of	of	ADP
ftr-353	3033	16	some	some	DET
ftr-353	3033	17	claimed	claim	VERB
ftr-353	3033	18	tax	tax	NOUN
ftr-353	3033	19	saving	saving	NOUN
ftr-353	3033	20	.	.	PUNCT
ftr-353	3034	1	it	it	PRON
ftr-353	3034	2	was	be	AUX
ftr-353	3034	3	paid	pay	VERB
ftr-353	3034	4	by	by	ADP
ftr-353	3034	5	the	the	DET
ftr-353	3034	6	hour	hour	NOUN
ftr-353	3034	7	pursuant	pursuant	ADJ
ftr-353	3034	8	to	to	ADP
ftr-353	3034	9	a	a	DET
ftr-353	3034	10	rate	rate	NOUN
ftr-353	3034	11	schedule	schedule	NOUN
ftr-353	3034	12	for	for	ADP
ftr-353	3034	13	mr	mr	PROPN
ftr-353	3034	14	.	.	PROPN
ftr-353	3034	15	egan	egan	PROPN
ftr-353	3034	16	’s	’s	PART
ftr-353	3034	17	time	time	NOUN
ftr-353	3034	18	in	in	ADP
ftr-353	3034	19	rendering	render	VERB
ftr-353	3034	20	his	his	PRON
ftr-353	3034	21	advice	advice	NOUN
ftr-353	3034	22	,	,	PUNCT
ftr-353	3034	23	just	just	ADV
ftr-353	3034	24	as	as	SCONJ
ftr-353	3034	25	it	it	PRON
ftr-353	3034	26	was	be	AUX
ftr-353	3034	27	for	for	ADP
ftr-353	3034	28	the	the	DET
ftr-353	3034	29	other	other	ADJ
ftr-353	3034	30	services	service	NOUN
ftr-353	3034	31	outside	outside	ADP
ftr-353	3034	32	of	of	ADP
ftr-353	3034	33	return	return	NOUN
ftr-353	3034	34	preparation	preparation	NOUN
ftr-353	3034	35	that	that	PRON
ftr-353	3034	36	he	he	PRON
ftr-353	3034	37	rendered	render	VERB
ftr-353	3034	38	to	to	ADP
ftr-353	3034	39	the	the	DET
ftr-353	3034	40	winn	winn	PROPN
ftr-353	3034	41	organization	organization	NOUN
ftr-353	3034	42	.	.	PUNCT
ftr-353	3035	1	5	5	X
ftr-353	3035	2	.	.	X
ftr-353	3035	3	a	a	DET
ftr-353	3035	4	stern	stern	ADJ
ftr-353	3035	5	warning	warning	NOUN
ftr-353	3035	6	against	against	ADP
ftr-353	3035	7	unwarranted	unwarranted	ADJ
ftr-353	3035	8	blanket	blanket	NOUN
ftr-353	3035	9	claims	claim	NOUN
ftr-353	3035	10	of	of	ADP
ftr-353	3035	11	privilege	privilege	NOUN
ftr-353	3035	12	.	.	PUNCT
ftr-353	3036	1	eulich	eulich	PROPN
ftr-353	3036	2	v.	v.	PROPN
ftr-353	3036	3	united	united	PROPN
ftr-353	3036	4	states	states	PROPN
ftr-353	3036	5	,	,	PUNCT
ftr-353	3036	6	104	104	NUM
ftr-353	3036	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	3036	8	2009	2009	NUM
ftr-353	3036	9	-	-	SYM
ftr-353	3036	10	6337	6337	NUM
ftr-353	3036	11	(	(	PUNCT
ftr-353	3036	12	n.d	n.d	PROPN
ftr-353	3036	13	.	.	PROPN
ftr-353	3036	14	tex	tex	PROPN
ftr-353	3036	15	.	.	PROPN
ftr-353	3036	16	9/4/09	9/4/09	NUM
ftr-353	3036	17	)	)	PUNCT
ftr-353	3036	18	.	.	PUNCT
ftr-353	3037	1	in	in	ADP
ftr-353	3037	2	connection	connection	NOUN
ftr-353	3037	3	with	with	ADP
ftr-353	3037	4	an	an	DET
ftr-353	3037	5	audit	audit	NOUN
ftr-353	3037	6	,	,	PUNCT
ftr-353	3037	7	the	the	DET
ftr-353	3037	8	irs	irs	PROPN
ftr-353	3037	9	summonsed	summons	VERB
ftr-353	3037	10	certain	certain	ADJ
ftr-353	3037	11	2010	2010	NUM
ftr-353	3037	12	]	]	PUNCT
ftr-353	3037	13	recent	recent	ADJ
ftr-353	3037	14	developments	development	NOUN
ftr-353	3037	15	in	in	ADP
ftr-353	3037	16	federal	federal	ADJ
ftr-353	3037	17	income	income	NOUN
ftr-353	3037	18	taxation	taxation	NOUN
ftr-353	3037	19	228	228	NUM
ftr-353	3037	20	documents	document	NOUN
ftr-353	3037	21	relating	relate	VERB
ftr-353	3037	22	to	to	ADP
ftr-353	3037	23	a	a	DET
ftr-353	3037	24	bahamian	bahamian	ADJ
ftr-353	3037	25	trust	trust	NOUN
ftr-353	3037	26	,	,	PUNCT
ftr-353	3037	27	and	and	CCONJ
ftr-353	3037	28	the	the	DET
ftr-353	3037	29	taxpayer	taxpayer	NOUN
ftr-353	3037	30	asserted	assert	VERB
ftr-353	3037	31	attorney	attorney	NOUN
ftr-353	3037	32	client	client	NOUN
ftr-353	3037	33	privilege	privilege	NOUN
ftr-353	3037	34	and	and	CCONJ
ftr-353	3037	35	work	work	NOUN
ftr-353	3037	36	product	product	NOUN
ftr-353	3037	37	doctrine	doctrine	NOUN
ftr-353	3037	38	protection	protection	NOUN
ftr-353	3037	39	for	for	ADP
ftr-353	3037	40	‘	'	PUNCT
ftr-353	3037	41	voluminous	voluminous	ADJ
ftr-353	3037	42	documents	document	NOUN
ftr-353	3037	43	”	"	PUNCT
ftr-353	3037	44	that	that	PRON
ftr-353	3037	45	were	be	AUX
ftr-353	3037	46	submitted	submit	VERB
ftr-353	3037	47	for	for	ADP
ftr-353	3037	48	in	in	ADP
ftr-353	3037	49	camera	camera	NOUN
ftr-353	3037	50	review	review	NOUN
ftr-353	3037	51	.	.	PUNCT
ftr-353	3038	1	the	the	DET
ftr-353	3038	2	court	court	NOUN
ftr-353	3038	3	(	(	PUNCT
ftr-353	3038	4	judge	judge	PROPN
ftr-353	3038	5	lindsay	lindsay	PROPN
ftr-353	3038	6	)	)	PUNCT
ftr-353	3038	7	determined	determine	VERB
ftr-353	3038	8	that	that	SCONJ
ftr-353	3038	9	hundreds	hundred	NOUN
ftr-353	3038	10	—	—	PUNCT
ftr-353	3038	11	we	we	PRON
ftr-353	3038	12	lost	lose	VERB
ftr-353	3038	13	count	count	NOUN
ftr-353	3038	14	at	at	ADP
ftr-353	3038	15	over	over	ADP
ftr-353	3038	16	400	400	NUM
ftr-353	3038	17	—	—	PUNCT
ftr-353	3038	18	of	of	ADP
ftr-353	3038	19	documents	document	NOUN
ftr-353	3038	20	were	be	AUX
ftr-353	3038	21	privileged	privileged	ADJ
ftr-353	3038	22	in	in	ADP
ftr-353	3038	23	whole	whole	ADJ
ftr-353	3038	24	or	or	CCONJ
ftr-353	3038	25	in	in	ADP
ftr-353	3038	26	part	part	NOUN
ftr-353	3038	27	,	,	PUNCT
ftr-353	3038	28	and	and	CCONJ
ftr-353	3038	29	that	that	SCONJ
ftr-353	3038	30	hundreds	hundred	NOUN
ftr-353	3038	31	—	—	PUNCT
ftr-353	3038	32	we	we	PRON
ftr-353	3038	33	again	again	ADV
ftr-353	3038	34	lost	lose	VERB
ftr-353	3038	35	count	count	NOUN
ftr-353	3038	36	at	at	ADP
ftr-353	3038	37	over	over	ADP
ftr-353	3038	38	400	400	NUM
ftr-353	3038	39	—	—	PUNCT
ftr-353	3038	40	of	of	ADP
ftr-353	3038	41	documents	document	NOUN
ftr-353	3038	42	were	be	AUX
ftr-353	3038	43	not	not	PART
ftr-353	3038	44	privileged	privileged	ADJ
ftr-353	3038	45	in	in	ADP
ftr-353	3038	46	whole	whole	ADJ
ftr-353	3038	47	or	or	CCONJ
ftr-353	3038	48	in	in	ADP
ftr-353	3038	49	part	part	NOUN
ftr-353	3038	50	.	.	PUNCT
ftr-353	3039	1	the	the	DET
ftr-353	3039	2	judge	judge	NOUN
ftr-353	3039	3	lindsay	lindsay	PROPN
ftr-353	3039	4	concluded	conclude	VERB
ftr-353	3039	5	as	as	SCONJ
ftr-353	3039	6	follows	follow	VERB
ftr-353	3039	7	:	:	PUNCT
ftr-353	3039	8	this	this	DET
ftr-353	3039	9	review	review	NOUN
ftr-353	3039	10	has	have	AUX
ftr-353	3039	11	placed	place	VERB
ftr-353	3039	12	an	an	DET
ftr-353	3039	13	undue	undue	ADJ
ftr-353	3039	14	,	,	PUNCT
ftr-353	3039	15	and	and	CCONJ
ftr-353	3039	16	in	in	ADP
ftr-353	3039	17	many	many	ADJ
ftr-353	3039	18	instances	instance	NOUN
ftr-353	3039	19	unjustified	unjustified	ADJ
ftr-353	3039	20	,	,	PUNCT
ftr-353	3039	21	burden	burden	NOUN
ftr-353	3039	22	on	on	ADP
ftr-353	3039	23	the	the	DET
ftr-353	3039	24	court	court	NOUN
ftr-353	3039	25	and	and	CCONJ
ftr-353	3039	26	its	its	PRON
ftr-353	3039	27	staff	staff	NOUN
ftr-353	3039	28	.	.	PUNCT
ftr-353	3040	1	it	it	PRON
ftr-353	3040	2	has	have	AUX
ftr-353	3040	3	stretched	stretch	VERB
ftr-353	3040	4	scarce	scarce	ADJ
ftr-353	3040	5	judicial	judicial	ADJ
ftr-353	3040	6	resources	resource	NOUN
ftr-353	3040	7	in	in	ADP
ftr-353	3040	8	a	a	DET
ftr-353	3040	9	way	way	NOUN
ftr-353	3040	10	never	never	ADV
ftr-353	3040	11	contemplated	contemplate	VERB
ftr-353	3040	12	by	by	ADP
ftr-353	3040	13	the	the	DET
ftr-353	3040	14	court	court	NOUN
ftr-353	3040	15	.	.	PUNCT
ftr-353	3041	1	in	in	ADP
ftr-353	3041	2	many	many	ADJ
ftr-353	3041	3	instances	instance	NOUN
ftr-353	3041	4	,	,	PUNCT
ftr-353	3041	5	the	the	DET
ftr-353	3041	6	court	court	NOUN
ftr-353	3041	7	does	do	AUX
ftr-353	3041	8	not	not	PART
ftr-353	3041	9	believe	believe	VERB
ftr-353	3041	10	that	that	SCONJ
ftr-353	3041	11	the	the	DET
ftr-353	3041	12	claim	claim	NOUN
ftr-353	3041	13	of	of	ADP
ftr-353	3041	14	privilege	privilege	NOUN
ftr-353	3041	15	was	be	AUX
ftr-353	3041	16	met	meet	VERB
ftr-353	3041	17	seq.ade	seq.ade	ADV
ftr-353	3041	18	in	in	ADP
ftr-353	3041	19	good	good	ADJ
ftr-353	3041	20	faith	faith	NOUN
ftr-353	3041	21	.	.	PUNCT
ftr-353	3042	1	petitioner	petitioner	NOUN
ftr-353	3042	2	is	be	AUX
ftr-353	3042	3	put	put	VERB
ftr-353	3042	4	on	on	ADP
ftr-353	3042	5	notice	notice	NOUN
ftr-353	3042	6	that	that	SCONJ
ftr-353	3042	7	the	the	DET
ftr-353	3042	8	court	court	NOUN
ftr-353	3042	9	will	will	AUX
ftr-353	3042	10	not	not	PART
ftr-353	3042	11	tolerate	tolerate	VERB
ftr-353	3042	12	such	such	ADJ
ftr-353	3042	13	blanket	blanket	NOUN
ftr-353	3042	14	claims	claim	NOUN
ftr-353	3042	15	of	of	ADP
ftr-353	3042	16	privilege	privilege	NOUN
ftr-353	3042	17	and	and	CCONJ
ftr-353	3042	18	will	will	AUX
ftr-353	3042	19	impose	impose	VERB
ftr-353	3042	20	sanctions	sanction	NOUN
ftr-353	3042	21	as	as	ADP
ftr-353	3042	22	appropriate	appropriate	ADJ
ftr-353	3042	23	if	if	SCONJ
ftr-353	3042	24	such	such	ADJ
ftr-353	3042	25	conduct	conduct	NOUN
ftr-353	3042	26	recurs	recur	NOUN
ftr-353	3042	27	.	.	PUNCT
ftr-353	3043	1	(	(	PUNCT
ftr-353	3043	2	emphasis	emphasis	NOUN
ftr-353	3043	3	in	in	ADP
ftr-353	3043	4	original	original	ADJ
ftr-353	3043	5	.	.	PUNCT
ftr-353	3043	6	)	)	PUNCT
ftr-353	3044	1	c.	c.	PROPN
ftr-353	3044	2	litigation	litigation	PROPN
ftr-353	3044	3	costs	cost	VERB
ftr-353	3044	4	1	1	NUM
ftr-353	3044	5	.	.	PUNCT
ftr-353	3045	1	a	a	DET
ftr-353	3045	2	contingent	contingent	ADJ
ftr-353	3045	3	attorney	attorney	NOUN
ftr-353	3045	4	’s	’s	PART
ftr-353	3045	5	fee	fee	NOUN
ftr-353	3045	6	has	have	AUX
ftr-353	3045	7	been	be	AUX
ftr-353	3045	8	incurred	incur	VERB
ftr-353	3045	9	even	even	ADV
ftr-353	3045	10	if	if	SCONJ
ftr-353	3045	11	it	it	PRON
ftr-353	3045	12	’s	’s	AUX
ftr-353	3045	13	not	not	PART
ftr-353	3045	14	owed	owe	VERB
ftr-353	3045	15	.	.	PUNCT
ftr-353	3046	1	morrison	morrison	PROPN
ftr-353	3046	2	v.	v.	PROPN
ftr-353	3046	3	commissioner	commissioner	PROPN
ftr-353	3046	4	,	,	PUNCT
ftr-353	3046	5	565	565	NUM
ftr-353	3046	6	f.3d	f.3d	NUM
ftr-353	3046	7	658	658	NUM
ftr-353	3046	8	(	(	PUNCT
ftr-353	3046	9	9th	9th	ADJ
ftr-353	3046	10	cir	cir	NOUN
ftr-353	3046	11	.	.	PUNCT
ftr-353	3047	1	5/13/09	5/13/09	NUM
ftr-353	3047	2	)	)	PUNCT
ftr-353	3047	3	.	.	PUNCT
ftr-353	3048	1	the	the	DET
ftr-353	3048	2	ninth	ninth	ADJ
ftr-353	3048	3	circuit	circuit	NOUN
ftr-353	3048	4	reversed	reverse	VERB
ftr-353	3048	5	a	a	DET
ftr-353	3048	6	tax	tax	NOUN
ftr-353	3048	7	court	court	NOUN
ftr-353	3048	8	decision	decision	NOUN
ftr-353	3048	9	,	,	PUNCT
ftr-353	3048	10	t.c	t.c	PROPN
ftr-353	3048	11	.	.	PROPN
ftr-353	3048	12	memo	memo	PROPN
ftr-353	3048	13	2006103	2006103	NUM
ftr-353	3048	14	,	,	PUNCT
ftr-353	3048	15	which	which	PRON
ftr-353	3048	16	held	hold	VERB
ftr-353	3048	17	that	that	SCONJ
ftr-353	3048	18	a	a	DET
ftr-353	3048	19	taxpayer	taxpayer	NOUN
ftr-353	3048	20	had	have	AUX
ftr-353	3048	21	not	not	PART
ftr-353	3048	22	“	"	PUNCT
ftr-353	3048	23	incurred	incur	VERB
ftr-353	3048	24	”	"	PUNCT
ftr-353	3048	25	attorney	attorney	NOUN
ftr-353	3048	26	’s	’s	PART
ftr-353	3048	27	fees	fee	NOUN
ftr-353	3048	28	reimbursable	reimbursable	ADJ
ftr-353	3048	29	under	under	ADP
ftr-353	3048	30	§	§	PROPN
ftr-353	3048	31	7430	7430	NUM
ftr-353	3048	32	when	when	SCONJ
ftr-353	3048	33	the	the	DET
ftr-353	3048	34	fees	fee	NOUN
ftr-353	3048	35	were	be	AUX
ftr-353	3048	36	advanced	advance	VERB
ftr-353	3048	37	by	by	ADP
ftr-353	3048	38	a	a	DET
ftr-353	3048	39	corporation	corporation	NOUN
ftr-353	3048	40	owned	own	VERB
ftr-353	3048	41	by	by	ADP
ftr-353	3048	42	the	the	DET
ftr-353	3048	43	taxpayer	taxpayer	NOUN
ftr-353	3048	44	under	under	ADP
ftr-353	3048	45	an	an	DET
ftr-353	3048	46	agreement	agreement	NOUN
ftr-353	3048	47	providing	provide	VERB
ftr-353	3048	48	that	that	SCONJ
ftr-353	3048	49	the	the	DET
ftr-353	3048	50	taxpayer	taxpayer	NOUN
ftr-353	3048	51	would	would	AUX
ftr-353	3048	52	reimburse	reimburse	VERB
ftr-353	3048	53	the	the	DET
ftr-353	3048	54	corporation	corporation	NOUN
ftr-353	3048	55	if	if	SCONJ
ftr-353	3048	56	he	he	PRON
ftr-353	3048	57	was	be	AUX
ftr-353	3048	58	able	able	ADJ
ftr-353	3048	59	to	to	PART
ftr-353	3048	60	recover	recover	VERB
ftr-353	3048	61	them	they	PRON
ftr-353	3048	62	under	under	ADP
ftr-353	3048	63	§	§	PROPN
ftr-353	3048	64	7430	7430	NUM
ftr-353	3048	65	.	.	PUNCT
ftr-353	3049	1	it	it	PRON
ftr-353	3049	2	should	should	AUX
ftr-353	3049	3	be	be	AUX
ftr-353	3049	4	self	self	NOUN
ftr-353	3049	5	evident	evident	ADJ
ftr-353	3049	6	that	that	SCONJ
ftr-353	3049	7	when	when	SCONJ
ftr-353	3049	8	a	a	DET
ftr-353	3049	9	third	third	ADJ
ftr-353	3049	10	person	person	NOUN
ftr-353	3049	11	,	,	PUNCT
ftr-353	3049	12	e.g.	e.g.	ADV
ftr-353	3049	13	,	,	PUNCT
ftr-353	3049	14	a	a	DET
ftr-353	3049	15	corporation	corporation	NOUN
ftr-353	3049	16	of	of	ADP
ftr-353	3049	17	which	which	PRON
ftr-353	3049	18	the	the	DET
ftr-353	3049	19	taxpayer	taxpayer	NOUN
ftr-353	3049	20	is	be	AUX
ftr-353	3049	21	a	a	DET
ftr-353	3049	22	shareholder	shareholder	NOUN
ftr-353	3049	23	,	,	PUNCT
ftr-353	3049	24	who	who	PRON
ftr-353	3049	25	has	have	VERB
ftr-353	3049	26	no	no	DET
ftr-353	3049	27	direct	direct	ADJ
ftr-353	3049	28	interest	interest	NOUN
ftr-353	3049	29	in	in	ADP
ftr-353	3049	30	the	the	DET
ftr-353	3049	31	litigation	litigation	NOUN
ftr-353	3049	32	pays	pay	VERB
ftr-353	3049	33	attorney	attorney	NOUN
ftr-353	3049	34	’s	’s	PART
ftr-353	3049	35	fees	fee	NOUN
ftr-353	3049	36	on	on	ADP
ftr-353	3049	37	behalf	behalf	NOUN
ftr-353	3049	38	of	of	ADP
ftr-353	3049	39	a	a	DET
ftr-353	3049	40	taxpayer	taxpayer	NOUN
ftr-353	3049	41	,	,	PUNCT
ftr-353	3049	42	the	the	DET
ftr-353	3049	43	taxpayer	taxpayer	NOUN
ftr-353	3049	44	has	have	AUX
ftr-353	3049	45	“	"	PUNCT
ftr-353	3049	46	incurred	incur	VERB
ftr-353	3049	47	”	"	PUNCT
ftr-353	3049	48	the	the	DET
ftr-353	3049	49	fees	fee	NOUN
ftr-353	3049	50	as	as	ADV
ftr-353	3049	51	long	long	ADV
ftr-353	3049	52	as	as	SCONJ
ftr-353	3049	53	the	the	DET
ftr-353	3049	54	taxpayer	taxpayer	NOUN
ftr-353	3049	55	has	have	VERB
ftr-353	3049	56	an	an	DET
ftr-353	3049	57	absolute	absolute	ADJ
ftr-353	3049	58	obligation	obligation	NOUN
ftr-353	3049	59	to	to	PART
ftr-353	3049	60	repay	repay	VERB
ftr-353	3049	61	the	the	DET
ftr-353	3049	62	third	third	ADJ
ftr-353	3049	63	person	person	NOUN
ftr-353	3049	64	,	,	PUNCT
ftr-353	3049	65	regardless	regardless	ADV
ftr-353	3049	66	of	of	ADP
ftr-353	3049	67	whether	whether	SCONJ
ftr-353	3049	68	he	he	PRON
ftr-353	3049	69	successfully	successfully	ADV
ftr-353	3049	70	moves	move	VERB
ftr-353	3049	71	for	for	ADP
ftr-353	3049	72	an	an	DET
ftr-353	3049	73	attorney	attorney	NOUN
ftr-353	3049	74	’s	’s	PART
ftr-353	3049	75	fees	fee	NOUN
ftr-353	3049	76	award	award	PROPN
ftr-353	3049	77	under	under	ADP
ftr-353	3049	78	§	§	PROPN
ftr-353	3049	79	7430	7430	NUM
ftr-353	3049	80	.	.	PUNCT
ftr-353	3050	1	going	go	VERB
ftr-353	3050	2	a	a	DET
ftr-353	3050	3	step	step	NOUN
ftr-353	3050	4	further	far	ADV
ftr-353	3050	5	,	,	PUNCT
ftr-353	3050	6	the	the	DET
ftr-353	3050	7	ninth	ninth	ADJ
ftr-353	3050	8	circuit	circuit	NOUN
ftr-353	3050	9	held	hold	VERB
ftr-353	3050	10	that	that	SCONJ
ftr-353	3050	11	when	when	SCONJ
ftr-353	3050	12	such	such	DET
ftr-353	3050	13	a	a	DET
ftr-353	3050	14	third	third	ADJ
ftr-353	3050	15	person	person	NOUN
ftr-353	3050	16	pays	pay	VERB
ftr-353	3050	17	attorney	attorney	NOUN
ftr-353	3050	18	’s	’s	PART
ftr-353	3050	19	fees	fee	NOUN
ftr-353	3050	20	on	on	ADP
ftr-353	3050	21	behalf	behalf	NOUN
ftr-353	3050	22	of	of	ADP
ftr-353	3050	23	a	a	DET
ftr-353	3050	24	taxpayer	taxpayer	NOUN
ftr-353	3050	25	,	,	PUNCT
ftr-353	3050	26	the	the	DET
ftr-353	3050	27	taxpayer	taxpayer	NOUN
ftr-353	3050	28	has	have	AUX
ftr-353	3050	29	“	"	PUNCT
ftr-353	3050	30	incurred	incur	VERB
ftr-353	3050	31	”	"	PUNCT
ftr-353	3050	32	the	the	DET
ftr-353	3050	33	fees	fee	NOUN
ftr-353	3050	34	if	if	SCONJ
ftr-353	3050	35	he	he	PRON
ftr-353	3050	36	has	have	VERB
ftr-353	3050	37	only	only	ADV
ftr-353	3050	38	a	a	DET
ftr-353	3050	39	contingent	contingent	ADJ
ftr-353	3050	40	obligation	obligation	NOUN
ftr-353	3050	41	to	to	PART
ftr-353	3050	42	pay	pay	VERB
ftr-353	3050	43	the	the	DET
ftr-353	3050	44	fees	fee	NOUN
ftr-353	3050	45	in	in	ADP
ftr-353	3050	46	the	the	DET
ftr-353	3050	47	event	event	NOUN
ftr-353	3050	48	that	that	SCONJ
ftr-353	3050	49	he	he	PRON
ftr-353	3050	50	is	be	AUX
ftr-353	3050	51	able	able	ADJ
ftr-353	3050	52	to	to	PART
ftr-353	3050	53	recover	recover	VERB
ftr-353	3050	54	them	they	PRON
ftr-353	3050	55	under	under	ADP
ftr-353	3050	56	§	§	PROPN
ftr-353	3050	57	7430	7430	NUM
ftr-353	3050	58	.	.	PUNCT
ftr-353	3051	1	because	because	SCONJ
ftr-353	3051	2	the	the	DET
ftr-353	3051	3	nature	nature	NOUN
ftr-353	3051	4	of	of	ADP
ftr-353	3051	5	the	the	DET
ftr-353	3051	6	agreement	agreement	NOUN
ftr-353	3051	7	between	between	ADP
ftr-353	3051	8	the	the	DET
ftr-353	3051	9	taxpayer	taxpayer	NOUN
ftr-353	3051	10	and	and	CCONJ
ftr-353	3051	11	the	the	DET
ftr-353	3051	12	corporation	corporation	NOUN
ftr-353	3051	13	that	that	PRON
ftr-353	3051	14	advanced	advance	VERB
ftr-353	3051	15	the	the	DET
ftr-353	3051	16	attorney	attorney	NOUN
ftr-353	3051	17	’s	’s	PART
ftr-353	3051	18	fees	fee	NOUN
ftr-353	3051	19	was	be	AUX
ftr-353	3051	20	unclear	unclear	ADJ
ftr-353	3051	21	from	from	ADP
ftr-353	3051	22	the	the	DET
ftr-353	3051	23	record	record	NOUN
ftr-353	3051	24	,	,	PUNCT
ftr-353	3051	25	the	the	DET
ftr-353	3051	26	ninth	ninth	ADJ
ftr-353	3051	27	circuit	circuit	NOUN
ftr-353	3051	28	remanded	remand	VERB
ftr-353	3051	29	the	the	DET
ftr-353	3051	30	case	case	NOUN
ftr-353	3051	31	to	to	ADP
ftr-353	3051	32	the	the	DET
ftr-353	3051	33	tax	tax	NOUN
ftr-353	3051	34	court	court	NOUN
ftr-353	3051	35	to	to	PART
ftr-353	3051	36	apply	apply	VERB
ftr-353	3051	37	the	the	DET
ftr-353	3051	38	definition	definition	NOUN
ftr-353	3051	39	it	it	PRON
ftr-353	3051	40	adopted	adopt	VERB
ftr-353	3051	41	of	of	ADP
ftr-353	3051	42	“	"	PUNCT
ftr-353	3051	43	incurred	incur	VERB
ftr-353	3051	44	,	,	PUNCT
ftr-353	3051	45	”	"	PUNCT
ftr-353	3051	46	after	after	ADP
ftr-353	3051	47	determining	determine	VERB
ftr-353	3051	48	the	the	DET
ftr-353	3051	49	precise	precise	ADJ
ftr-353	3051	50	nature	nature	NOUN
ftr-353	3051	51	of	of	ADP
ftr-353	3051	52	the	the	DET
ftr-353	3051	53	fee	fee	NOUN
ftr-353	3051	54	agreement	agreement	NOUN
ftr-353	3051	55	,	,	PUNCT
ftr-353	3051	56	if	if	SCONJ
ftr-353	3051	57	any	any	PRON
ftr-353	3051	58	,	,	PUNCT
ftr-353	3051	59	between	between	ADP
ftr-353	3051	60	the	the	DET
ftr-353	3051	61	taxpayer	taxpayer	NOUN
ftr-353	3051	62	and	and	CCONJ
ftr-353	3051	63	the	the	DET
ftr-353	3051	64	corporation	corporation	NOUN
ftr-353	3051	65	.	.	PUNCT
ftr-353	3052	1	2	2	X
ftr-353	3052	2	.	.	X
ftr-353	3052	3	clarifying	clarify	VERB
ftr-353	3052	4	guidance	guidance	NOUN
ftr-353	3052	5	on	on	ADP
ftr-353	3052	6	collecting	collect	VERB
ftr-353	3052	7	attorney	attorney	NOUN
ftr-353	3052	8	’s	’s	PART
ftr-353	3052	9	fees	fee	NOUN
ftr-353	3052	10	from	from	ADP
ftr-353	3052	11	the	the	DET
ftr-353	3052	12	irs	irs	PROPN
ftr-353	3052	13	.	.	PUNCT
ftr-353	3053	1	reg-111833	reg-111833	PROPN
ftr-353	3053	2	-	-	PUNCT
ftr-353	3053	3	99	99	NUM
ftr-353	3053	4	,	,	PUNCT
ftr-353	3053	5	regulations	regulation	NOUN
ftr-353	3053	6	under	under	ADP
ftr-353	3053	7	i.r.c	i.r.c	NOUN
ftr-353	3053	8	.	.	PUNCT
ftr-353	3054	1	section	section	NOUN
ftr-353	3054	2	7430	7430	NUM
ftr-353	3054	3	relating	relate	VERB
ftr-353	3054	4	to	to	ADP
ftr-353	3054	5	awards	award	NOUN
ftr-353	3054	6	of	of	ADP
ftr-353	3054	7	administrative	administrative	ADJ
ftr-353	3054	8	costs	cost	NOUN
ftr-353	3054	9	and	and	CCONJ
ftr-353	3054	10	attorneys	attorney	NOUN
ftr-353	3054	11	fees	fee	NOUN
ftr-353	3054	12	,	,	PUNCT
ftr-353	3054	13	74	74	NUM
ftr-353	3054	14	f.r	f.r	NOUN
ftr-353	3054	15	.	.	PROPN
ftr-353	3054	16	61589	61589	NUM
ftr-353	3054	17	(	(	PUNCT
ftr-353	3054	18	11/25/09	11/25/09	NOUN
ftr-353	3054	19	)	)	PUNCT
ftr-353	3054	20	.	.	PUNCT
ftr-353	3055	1	the	the	DET
ftr-353	3055	2	treasury	treasury	PROPN
ftr-353	3055	3	department	department	PROPN
ftr-353	3055	4	has	have	AUX
ftr-353	3055	5	published	published	AUX
ftr-353	3055	6	proposed	propose	VERB
ftr-353	3055	7	229	229	NUM
ftr-353	3055	8	florida	florida	PROPN
ftr-353	3055	9	tax	tax	NOUN
ftr-353	3055	10	review	review	NOUN
ftr-353	3055	11	[	[	X
ftr-353	3055	12	vol	vol	NOUN
ftr-353	3055	13	.	.	PUNCT
ftr-353	3056	1	10	10	NUM
ftr-353	3056	2	:	:	PUNCT
ftr-353	3056	3	si	si	PROPN
ftr-353	3056	4	regulations	regulation	NOUN
ftr-353	3056	5	relating	relate	VERB
ftr-353	3056	6	to	to	ADP
ftr-353	3056	7	awards	award	NOUN
ftr-353	3056	8	of	of	ADP
ftr-353	3056	9	administrative	administrative	ADJ
ftr-353	3056	10	costs	cost	NOUN
ftr-353	3056	11	and	and	CCONJ
ftr-353	3056	12	attorneys	attorney	NOUN
ftr-353	3056	13	fees	fee	NOUN
ftr-353	3056	14	under	under	ADP
ftr-353	3056	15	§	§	PROPN
ftr-353	3056	16	7430	7430	NUM
ftr-353	3056	17	to	to	PART
ftr-353	3056	18	conform	conform	VERB
ftr-353	3056	19	to	to	ADP
ftr-353	3056	20	the	the	DET
ftr-353	3056	21	amendments	amendment	NOUN
ftr-353	3056	22	made	make	VERB
ftr-353	3056	23	in	in	ADP
ftr-353	3056	24	the	the	DET
ftr-353	3056	25	taxpayer	taxpayer	NOUN
ftr-353	3056	26	relief	relief	NOUN
ftr-353	3056	27	act	act	NOUN
ftr-353	3056	28	of	of	ADP
ftr-353	3056	29	1997	1997	NUM
ftr-353	3056	30	and	and	CCONJ
ftr-353	3056	31	the	the	DET
ftr-353	3056	32	irs	irs	PROPN
ftr-353	3056	33	restructuring	restructuring	NOUN
ftr-353	3056	34	and	and	CCONJ
ftr-353	3056	35	reform	reform	NOUN
ftr-353	3056	36	act	act	NOUN
ftr-353	3056	37	of	of	ADP
ftr-353	3056	38	1998	1998	NUM
ftr-353	3056	39	.	.	PUNCT
ftr-353	3057	1	among	among	ADP
ftr-353	3057	2	the	the	DET
ftr-353	3057	3	changes	change	NOUN
ftr-353	3057	4	reflected	reflect	VERB
ftr-353	3057	5	in	in	ADP
ftr-353	3057	6	the	the	DET
ftr-353	3057	7	proposed	propose	VERB
ftr-353	3057	8	regulations	regulation	NOUN
ftr-353	3057	9	are	be	AUX
ftr-353	3057	10	the	the	DET
ftr-353	3057	11	following	following	NOUN
ftr-353	3057	12	.	.	PUNCT
ftr-353	3058	1	(	(	PUNCT
ftr-353	3058	2	1	1	X
ftr-353	3058	3	)	)	PUNCT
ftr-353	3058	4	a	a	DET
ftr-353	3058	5	taxpayer	taxpayer	NOUN
ftr-353	3058	6	has	have	VERB
ftr-353	3058	7	ninety	ninety	NUM
ftr-353	3058	8	days	day	NOUN
ftr-353	3058	9	after	after	ADP
ftr-353	3058	10	the	the	DET
ftr-353	3058	11	date	date	NOUN
ftr-353	3058	12	the	the	DET
ftr-353	3058	13	irs	irs	PROPN
ftr-353	3058	14	mails	mail	VERB
ftr-353	3058	15	to	to	ADP
ftr-353	3058	16	the	the	DET
ftr-353	3058	17	taxpayer	taxpayer	NOUN
ftr-353	3058	18	a	a	DET
ftr-353	3058	19	final	final	ADJ
ftr-353	3058	20	decision	decision	NOUN
ftr-353	3058	21	determining	determine	VERB
ftr-353	3058	22	tax	tax	NOUN
ftr-353	3058	23	,	,	PUNCT
ftr-353	3058	24	interest	interest	NOUN
ftr-353	3058	25	or	or	CCONJ
ftr-353	3058	26	penalty	penalty	NOUN
ftr-353	3058	27	,	,	PUNCT
ftr-353	3058	28	to	to	PART
ftr-353	3058	29	file	file	VERB
ftr-353	3058	30	an	an	DET
ftr-353	3058	31	application	application	NOUN
ftr-353	3058	32	with	with	ADP
ftr-353	3058	33	the	the	DET
ftr-353	3058	34	irs	irs	PROPN
ftr-353	3058	35	to	to	PART
ftr-353	3058	36	recover	recover	VERB
ftr-353	3058	37	administrative	administrative	ADJ
ftr-353	3058	38	costs	cost	NOUN
ftr-353	3058	39	.	.	PUNCT
ftr-353	3059	1	(	(	PUNCT
ftr-353	3059	2	2	2	X
ftr-353	3059	3	)	)	PUNCT
ftr-353	3059	4	a	a	DET
ftr-353	3059	5	taxpayer	taxpayer	NOUN
ftr-353	3059	6	has	have	VERB
ftr-353	3059	7	ninety	ninety	NUM
ftr-353	3059	8	days	day	NOUN
ftr-353	3059	9	after	after	ADP
ftr-353	3059	10	the	the	DET
ftr-353	3059	11	date	date	NOUN
ftr-353	3059	12	the	the	DET
ftr-353	3059	13	irs	irs	PROPN
ftr-353	3059	14	mails	mail	VERB
ftr-353	3059	15	to	to	ADP
ftr-353	3059	16	the	the	DET
ftr-353	3059	17	taxpayer	taxpayer	NOUN
ftr-353	3059	18	,	,	PUNCT
ftr-353	3059	19	by	by	ADP
ftr-353	3059	20	certified	certified	ADJ
ftr-353	3059	21	or	or	CCONJ
ftr-353	3059	22	registered	register	VERB
ftr-353	3059	23	mail	mail	NOUN
ftr-353	3059	24	,	,	PUNCT
ftr-353	3059	25	a	a	DET
ftr-353	3059	26	final	final	ADJ
ftr-353	3059	27	adverse	adverse	ADJ
ftr-353	3059	28	decision	decision	NOUN
ftr-353	3059	29	regarding	regard	VERB
ftr-353	3059	30	an	an	DET
ftr-353	3059	31	award	award	NOUN
ftr-353	3059	32	of	of	ADP
ftr-353	3059	33	administrative	administrative	ADJ
ftr-353	3059	34	costs	cost	NOUN
ftr-353	3059	35	,	,	PUNCT
ftr-353	3059	36	to	to	PART
ftr-353	3059	37	file	file	VERB
ftr-353	3059	38	a	a	DET
ftr-353	3059	39	petition	petition	NOUN
ftr-353	3059	40	with	with	ADP
ftr-353	3059	41	the	the	DET
ftr-353	3059	42	tax	tax	NOUN
ftr-353	3059	43	court	court	NOUN
ftr-353	3059	44	.	.	PUNCT
ftr-353	3060	1	(	(	PUNCT
ftr-353	3060	2	3	3	X
ftr-353	3060	3	)	)	PUNCT
ftr-353	3060	4	individuals	individual	NOUN
ftr-353	3060	5	filing	file	VERB
ftr-353	3060	6	joint	joint	ADJ
ftr-353	3060	7	returns	return	NOUN
ftr-353	3060	8	should	should	AUX
ftr-353	3060	9	be	be	AUX
ftr-353	3060	10	treated	treat	VERB
ftr-353	3060	11	as	as	ADP
ftr-353	3060	12	separate	separate	ADJ
ftr-353	3060	13	taxpayers	taxpayer	NOUN
ftr-353	3060	14	for	for	ADP
ftr-353	3060	15	purposes	purpose	NOUN
ftr-353	3060	16	of	of	ADP
ftr-353	3060	17	determining	determine	VERB
ftr-353	3060	18	net	net	ADJ
ftr-353	3060	19	worth	worth	NOUN
ftr-353	3060	20	.	.	PUNCT
ftr-353	3061	1	(	(	PUNCT
ftr-353	3061	2	4	4	X
ftr-353	3061	3	)	)	PUNCT
ftr-353	3061	4	trusts	trust	NOUN
ftr-353	3061	5	are	be	AUX
ftr-353	3061	6	subject	subject	ADJ
ftr-353	3061	7	to	to	ADP
ftr-353	3061	8	the	the	DET
ftr-353	3061	9	net	net	ADJ
ftr-353	3061	10	worth	worth	ADJ
ftr-353	3061	11	requirements	requirement	NOUN
ftr-353	3061	12	.	.	PUNCT
ftr-353	3062	1	(	(	PUNCT
ftr-353	3062	2	5	5	X
ftr-353	3062	3	)	)	PUNCT
ftr-353	3062	4	clarifying	clarify	VERB
ftr-353	3062	5	changes	change	NOUN
ftr-353	3062	6	address	address	VERB
ftr-353	3062	7	the	the	DET
ftr-353	3062	8	calculation	calculation	NOUN
ftr-353	3062	9	of	of	ADP
ftr-353	3062	10	net	net	ADJ
ftr-353	3062	11	worth	worth	NOUN
ftr-353	3062	12	.	.	PUNCT
ftr-353	3063	1	(	(	PUNCT
ftr-353	3063	2	6	6	X
ftr-353	3063	3	)	)	PUNCT
ftr-353	3063	4	several	several	ADJ
ftr-353	3063	5	amendments	amendment	NOUN
ftr-353	3063	6	to	to	ADP
ftr-353	3063	7	§	§	PROPN
ftr-353	3063	8	7430	7430	NUM
ftr-353	3063	9	in	in	ADP
ftr-353	3063	10	the	the	DET
ftr-353	3063	11	irs	irs	PROPN
ftr-353	3063	12	restructuring	restructuring	NOUN
ftr-353	3063	13	and	and	CCONJ
ftr-353	3063	14	reform	reform	NOUN
ftr-353	3063	15	act	act	NOUN
ftr-353	3063	16	of	of	ADP
ftr-353	3063	17	1998	1998	NUM
ftr-353	3063	18	are	be	AUX
ftr-353	3063	19	reflected	reflect	VERB
ftr-353	3063	20	in	in	ADP
ftr-353	3063	21	the	the	DET
ftr-353	3063	22	proposed	propose	VERB
ftr-353	3063	23	regulations	regulation	NOUN
ftr-353	3063	24	:	:	PUNCT
ftr-353	3063	25	(	(	PUNCT
ftr-353	3063	26	a	a	X
ftr-353	3063	27	)	)	PUNCT
ftr-353	3063	28	the	the	DET
ftr-353	3063	29	hourly	hourly	ADJ
ftr-353	3063	30	rate	rate	NOUN
ftr-353	3063	31	limitation	limitation	NOUN
ftr-353	3063	32	is	be	AUX
ftr-353	3063	33	increased	increase	VERB
ftr-353	3063	34	to	to	ADP
ftr-353	3063	35	$	$	SYM
ftr-353	3063	36	125	125	NUM
ftr-353	3063	37	;	;	PUNCT
ftr-353	3063	38	(	(	PUNCT
ftr-353	3063	39	b	b	X
ftr-353	3063	40	)	)	PUNCT
ftr-353	3063	41	difficulty	difficulty	NOUN
ftr-353	3063	42	of	of	ADP
ftr-353	3063	43	the	the	DET
ftr-353	3063	44	issues	issue	NOUN
ftr-353	3063	45	presented	present	VERB
ftr-353	3063	46	and	and	CCONJ
ftr-353	3063	47	local	local	ADJ
ftr-353	3063	48	availability	availability	NOUN
ftr-353	3063	49	of	of	ADP
ftr-353	3063	50	tax	tax	NOUN
ftr-353	3063	51	experts	expert	NOUN
ftr-353	3063	52	may	may	AUX
ftr-353	3063	53	be	be	AUX
ftr-353	3063	54	considered	consider	VERB
ftr-353	3063	55	to	to	PART
ftr-353	3063	56	increase	increase	VERB
ftr-353	3063	57	an	an	DET
ftr-353	3063	58	attorney	attorney	NOUN
ftr-353	3063	59	’s	’s	PART
ftr-353	3063	60	hourly	hourly	ADJ
ftr-353	3063	61	rate	rate	NOUN
ftr-353	3063	62	;	;	PUNCT
ftr-353	3063	63	(	(	PUNCT
ftr-353	3063	64	c	c	X
ftr-353	3063	65	)	)	PUNCT
ftr-353	3063	66	a	a	DET
ftr-353	3063	67	court	court	NOUN
ftr-353	3063	68	should	should	AUX
ftr-353	3063	69	consider	consider	VERB
ftr-353	3063	70	whether	whether	SCONJ
ftr-353	3063	71	the	the	DET
ftr-353	3063	72	irs	irs	PROPN
ftr-353	3063	73	has	have	AUX
ftr-353	3063	74	lost	lose	VERB
ftr-353	3063	75	cases	case	NOUN
ftr-353	3063	76	with	with	ADP
ftr-353	3063	77	substantially	substantially	ADV
ftr-353	3063	78	similar	similar	ADJ
ftr-353	3063	79	issues	issue	NOUN
ftr-353	3063	80	in	in	ADP
ftr-353	3063	81	other	other	ADJ
ftr-353	3063	82	circuit	circuit	NOUN
ftr-353	3063	83	courts	court	NOUN
ftr-353	3063	84	of	of	ADP
ftr-353	3063	85	appeal	appeal	NOUN
ftr-353	3063	86	in	in	ADP
ftr-353	3063	87	deciding	decide	VERB
ftr-353	3063	88	whether	whether	SCONJ
ftr-353	3063	89	the	the	DET
ftr-353	3063	90	irs	irs	PROPN
ftr-353	3063	91	’s	’s	PART
ftr-353	3063	92	position	position	NOUN
ftr-353	3063	93	was	be	AUX
ftr-353	3063	94	substantially	substantially	ADV
ftr-353	3063	95	justified	justify	VERB
ftr-353	3063	96	;	;	PUNCT
ftr-353	3063	97	(	(	PUNCT
ftr-353	3063	98	d	d	X
ftr-353	3063	99	)	)	PUNCT
ftr-353	3063	100	if	if	SCONJ
ftr-353	3063	101	an	an	DET
ftr-353	3063	102	individual	individual	NOUN
ftr-353	3063	103	who	who	PRON
ftr-353	3063	104	is	be	AUX
ftr-353	3063	105	authorized	authorize	VERB
ftr-353	3063	106	to	to	PART
ftr-353	3063	107	practice	practice	VERB
ftr-353	3063	108	before	before	SCONJ
ftr-353	3063	109	the	the	DET
ftr-353	3063	110	tax	tax	NOUN
ftr-353	3063	111	court	court	NOUN
ftr-353	3063	112	or	or	CCONJ
ftr-353	3063	113	the	the	DET
ftr-353	3063	114	irs	irs	PROPN
ftr-353	3063	115	is	be	AUX
ftr-353	3063	116	representing	represent	VERB
ftr-353	3063	117	the	the	DET
ftr-353	3063	118	taxpayer	taxpayer	NOUN
ftr-353	3063	119	on	on	ADP
ftr-353	3063	120	a	a	DET
ftr-353	3063	121	pro	pro	X
ftr-353	3063	122	bono	bono	X
ftr-353	3063	123	basis	basis	NOUN
ftr-353	3063	124	,	,	PUNCT
ftr-353	3063	125	the	the	DET
ftr-353	3063	126	taxpayer	taxpayer	NOUN
ftr-353	3063	127	may	may	AUX
ftr-353	3063	128	petition	petition	VERB
ftr-353	3063	129	for	for	ADP
ftr-353	3063	130	an	an	DET
ftr-353	3063	131	award	award	NOUN
ftr-353	3063	132	of	of	ADP
ftr-353	3063	133	reasonable	reasonable	ADJ
ftr-353	3063	134	attorneys	attorney	NOUN
ftr-353	3063	135	fees	fee	NOUN
ftr-353	3063	136	in	in	ADP
ftr-353	3063	137	excess	excess	NOUN
ftr-353	3063	138	of	of	ADP
ftr-353	3063	139	the	the	DET
ftr-353	3063	140	amounts	amount	NOUN
ftr-353	3063	141	that	that	SCONJ
ftr-353	3063	142	the	the	DET
ftr-353	3063	143	taxpayer	taxpayer	NOUN
ftr-353	3063	144	paid	pay	VERB
ftr-353	3063	145	or	or	CCONJ
ftr-353	3063	146	incurred	incur	VERB
ftr-353	3063	147	,	,	PUNCT
ftr-353	3063	148	as	as	ADV
ftr-353	3063	149	long	long	ADV
ftr-353	3063	150	as	as	SCONJ
ftr-353	3063	151	the	the	DET
ftr-353	3063	152	fee	fee	NOUN
ftr-353	3063	153	award	award	NOUN
ftr-353	3063	154	is	be	AUX
ftr-353	3063	155	ultimately	ultimately	ADV
ftr-353	3063	156	paid	pay	VERB
ftr-353	3063	157	to	to	ADP
ftr-353	3063	158	the	the	DET
ftr-353	3063	159	individual	individual	NOUN
ftr-353	3063	160	or	or	CCONJ
ftr-353	3063	161	the	the	DET
ftr-353	3063	162	individual	individual	NOUN
ftr-353	3063	163	’s	’s	PART
ftr-353	3063	164	employer	employer	NOUN
ftr-353	3063	165	;	;	PUNCT
ftr-353	3063	166	(	(	PUNCT
ftr-353	3063	167	e	e	X
ftr-353	3063	168	)	)	PUNCT
ftr-353	3063	169	the	the	DET
ftr-353	3063	170	period	period	NOUN
ftr-353	3063	171	for	for	ADP
ftr-353	3063	172	recovery	recovery	NOUN
ftr-353	3063	173	of	of	ADP
ftr-353	3063	174	reasonable	reasonable	ADJ
ftr-353	3063	175	administrative	administrative	ADJ
ftr-353	3063	176	costs	cost	NOUN
ftr-353	3063	177	is	be	AUX
ftr-353	3063	178	extended	extend	VERB
ftr-353	3063	179	to	to	PART
ftr-353	3063	180	include	include	VERB
ftr-353	3063	181	costs	cost	NOUN
ftr-353	3063	182	incurred	incur	VERB
ftr-353	3063	183	after	after	ADP
ftr-353	3063	184	the	the	DET
ftr-353	3063	185	date	date	NOUN
ftr-353	3063	186	on	on	ADP
ftr-353	3063	187	which	which	PRON
ftr-353	3063	188	the	the	DET
ftr-353	3063	189	first	first	ADJ
ftr-353	3063	190	letter	letter	NOUN
ftr-353	3063	191	of	of	ADP
ftr-353	3063	192	proposed	propose	VERB
ftr-353	3063	193	deficiency	deficiency	NOUN
ftr-353	3063	194	(	(	PUNCT
ftr-353	3063	195	“	"	PUNCT
ftr-353	3063	196	30	30	NUM
ftr-353	3063	197	-	-	PUNCT
ftr-353	3063	198	day	day	NOUN
ftr-353	3063	199	letter	letter	NOUN
ftr-353	3063	200	”	"	PUNCT
ftr-353	3063	201	)	)	PUNCT
ftr-353	3063	202	is	be	AUX
ftr-353	3063	203	mailed	mail	VERB
ftr-353	3063	204	to	to	ADP
ftr-353	3063	205	the	the	DET
ftr-353	3063	206	taxpayer	taxpayer	NOUN
ftr-353	3063	207	,	,	PUNCT
ftr-353	3063	208	but	but	CCONJ
ftr-353	3063	209	the	the	DET
ftr-353	3063	210	taxpayer	taxpayer	NOUN
ftr-353	3063	211	may	may	AUX
ftr-353	3063	212	be	be	AUX
ftr-353	3063	213	eligible	eligible	ADJ
ftr-353	3063	214	to	to	PART
ftr-353	3063	215	recover	recover	VERB
ftr-353	3063	216	reasonable	reasonable	ADJ
ftr-353	3063	217	administrative	administrative	ADJ
ftr-353	3063	218	costs	cost	NOUN
ftr-353	3063	219	from	from	ADP
ftr-353	3063	220	the	the	DET
ftr-353	3063	221	date	date	NOUN
ftr-353	3063	222	of	of	ADP
ftr-353	3063	223	the	the	DET
ftr-353	3063	224	30day	30day	NOUN
ftr-353	3063	225	letter	letter	NOUN
ftr-353	3063	226	only	only	ADV
ftr-353	3063	227	if	if	SCONJ
ftr-353	3063	228	at	at	ADV
ftr-353	3063	229	least	least	ADV
ftr-353	3063	230	one	one	NUM
ftr-353	3063	231	issue	issue	NOUN
ftr-353	3063	232	(	(	PUNCT
ftr-353	3063	233	other	other	ADJ
ftr-353	3063	234	than	than	ADP
ftr-353	3063	235	recovery	recovery	NOUN
ftr-353	3063	236	of	of	ADP
ftr-353	3063	237	administrative	administrative	ADJ
ftr-353	3063	238	costs	cost	NOUN
ftr-353	3063	239	)	)	PUNCT
ftr-353	3063	240	remains	remain	VERB
ftr-353	3063	241	in	in	ADP
ftr-353	3063	242	dispute	dispute	NOUN
ftr-353	3063	243	as	as	ADP
ftr-353	3063	244	of	of	ADP
ftr-353	3063	245	the	the	DET
ftr-353	3063	246	date	date	NOUN
ftr-353	3063	247	that	that	PRON
ftr-353	3063	248	the	the	DET
ftr-353	3063	249	irs	irs	PROPN
ftr-353	3063	250	takes	take	VERB
ftr-353	3063	251	a	a	DET
ftr-353	3063	252	position	position	NOUN
ftr-353	3063	253	in	in	ADP
ftr-353	3063	254	the	the	DET
ftr-353	3063	255	administrative	administrative	ADJ
ftr-353	3063	256	proceeding	proceeding	NOUN
ftr-353	3063	257	.	.	PUNCT
ftr-353	3064	1	d.	d.	PROPN
ftr-353	3064	2	statutory	statutory	ADJ
ftr-353	3064	3	notice	notice	NOUN
ftr-353	3064	4	of	of	ADP
ftr-353	3064	5	deficiency	deficiency	NOUN
ftr-353	3064	6	there	there	PRON
ftr-353	3064	7	were	be	VERB
ftr-353	3064	8	no	no	DET
ftr-353	3064	9	significant	significant	ADJ
ftr-353	3064	10	developments	development	NOUN
ftr-353	3064	11	regarding	regard	VERB
ftr-353	3064	12	this	this	DET
ftr-353	3064	13	topic	topic	NOUN
ftr-353	3064	14	during	during	ADP
ftr-353	3064	15	2009	2009	NUM
ftr-353	3064	16	.	.	PUNCT
ftr-353	3065	1	e.	e.	PROPN
ftr-353	3065	2	statute	statute	PROPN
ftr-353	3065	3	of	of	ADP
ftr-353	3065	4	limitations	limitation	NOUN
ftr-353	3065	5	1	1	NUM
ftr-353	3065	6	.	.	PUNCT
ftr-353	3066	1	the	the	DET
ftr-353	3066	2	taxpayer	taxpayer	NOUN
ftr-353	3066	3	might	might	AUX
ftr-353	3066	4	have	have	AUX
ftr-353	3066	5	been	be	AUX
ftr-353	3066	6	confused	confuse	VERB
ftr-353	3066	7	by	by	ADP
ftr-353	3066	8	inconsistent	inconsistent	ADJ
ftr-353	3066	9	letters	letter	NOUN
ftr-353	3066	10	from	from	ADP
ftr-353	3066	11	the	the	DET
ftr-353	3066	12	irs	irs	PROPN
ftr-353	3066	13	,	,	PUNCT
ftr-353	3066	14	but	but	CCONJ
ftr-353	3066	15	that	that	PRON
ftr-353	3066	16	’s	’	VERB
ftr-353	3066	17	no	no	DET
ftr-353	3066	18	excuse	excuse	NOUN
ftr-353	3066	19	.	.	PUNCT
ftr-353	3067	1	leonard	leonard	PROPN
ftr-353	3067	2	v.	v.	PROPN
ftr-353	3067	3	united	united	PROPN
ftr-353	3067	4	states	states	PROPN
ftr-353	3067	5	,	,	PUNCT
ftr-353	3067	6	85	85	NUM
ftr-353	3067	7	fed	feed	VERB
ftr-353	3067	8	.	.	PUNCT
ftr-353	3068	1	cl	cl	NOUN
ftr-353	3068	2	.	.	PUNCT
ftr-353	3069	1	435	435	NUM
ftr-353	3069	2	(	(	PUNCT
ftr-353	3069	3	1/30/09	1/30/09	NUM
ftr-353	3069	4	)	)	PUNCT
ftr-353	3069	5	.	.	PUNCT
ftr-353	3070	1	a	a	DET
ftr-353	3070	2	letter	letter	NOUN
ftr-353	3070	3	sent	send	VERB
ftr-353	3070	4	to	to	ADP
ftr-353	3070	5	the	the	DET
ftr-353	3070	6	taxpayer	taxpayer	NOUN
ftr-353	3070	7	on	on	ADP
ftr-353	3070	8	feb	feb	PROPN
ftr-353	3070	9	.	.	PROPN
ftr-353	3070	10	29	29	NUM
ftr-353	3070	11	,	,	PUNCT
ftr-353	3070	12	stating	state	VERB
ftr-353	3070	13	that	that	SCONJ
ftr-353	3070	14	a	a	DET
ftr-353	3070	15	formal	formal	ADJ
ftr-353	3070	16	disallowance	disallowance	NOUN
ftr-353	3070	17	of	of	ADP
ftr-353	3070	18	a	a	DET
ftr-353	3070	19	refund	refund	NOUN
ftr-353	3070	20	claim	claim	NOUN
ftr-353	3070	21	that	that	PRON
ftr-353	3070	22	will	will	AUX
ftr-353	3070	23	start	start	VERB
ftr-353	3070	24	the	the	DET
ftr-353	3070	25	statute	statute	NOUN
ftr-353	3070	26	of	of	ADP
ftr-353	3070	27	limitations	limitation	NOUN
ftr-353	3070	28	on	on	ADP
ftr-353	3070	29	filing	file	VERB
ftr-353	3070	30	a	a	DET
ftr-353	3070	31	refund	refund	NOUN
ftr-353	3070	32	suit	suit	NOUN
ftr-353	3070	33	would	would	AUX
ftr-353	3070	34	be	be	AUX
ftr-353	3070	35	issued	issue	VERB
ftr-353	3070	36	in	in	ADP
ftr-353	3070	37	the	the	DET
ftr-353	3070	38	following	following	ADJ
ftr-353	3070	39	week	week	NOUN
ftr-353	3070	40	,	,	PUNCT
ftr-353	3070	41	2010	2010	NUM
ftr-353	3070	42	]	]	PUNCT
ftr-353	3070	43	recent	recent	ADJ
ftr-353	3070	44	developments	development	NOUN
ftr-353	3070	45	in	in	ADP
ftr-353	3070	46	federal	federal	ADJ
ftr-353	3070	47	income	income	NOUN
ftr-353	3070	48	taxation	taxation	NOUN
ftr-353	3070	49	230	230	NUM
ftr-353	3070	50	did	do	AUX
ftr-353	3070	51	not	not	PART
ftr-353	3070	52	toll	toll	VERB
ftr-353	3070	53	the	the	DET
ftr-353	3070	54	period	period	NOUN
ftr-353	3070	55	of	of	ADP
ftr-353	3070	56	limitations	limitation	NOUN
ftr-353	3070	57	that	that	PRON
ftr-353	3070	58	had	have	AUX
ftr-353	3070	59	been	be	AUX
ftr-353	3070	60	commenced	commence	VERB
ftr-353	3070	61	by	by	ADP
ftr-353	3070	62	a	a	DET
ftr-353	3070	63	letter	letter	NOUN
ftr-353	3070	64	sent	send	VERB
ftr-353	3070	65	on	on	ADP
ftr-353	3070	66	feb	feb	PROPN
ftr-353	3070	67	.	.	PROPN
ftr-353	3070	68	6	6	NUM
ftr-353	3070	69	,	,	PUNCT
ftr-353	3070	70	stating	state	VERB
ftr-353	3070	71	that	that	SCONJ
ftr-353	3070	72	the	the	DET
ftr-353	3070	73	refund	refund	NOUN
ftr-353	3070	74	claim	claim	NOUN
ftr-353	3070	75	had	have	AUX
ftr-353	3070	76	been	be	AUX
ftr-353	3070	77	disallowed	disallow	VERB
ftr-353	3070	78	and	and	CCONJ
ftr-353	3070	79	that	that	SCONJ
ftr-353	3070	80	a	a	DET
ftr-353	3070	81	suit	suit	NOUN
ftr-353	3070	82	for	for	ADP
ftr-353	3070	83	refund	refund	NOUN
ftr-353	3070	84	could	could	AUX
ftr-353	3070	85	be	be	AUX
ftr-353	3070	86	commenced	commence	VERB
ftr-353	3070	87	within	within	ADP
ftr-353	3070	88	two	two	NUM
ftr-353	3070	89	years	year	NOUN
ftr-353	3070	90	of	of	ADP
ftr-353	3070	91	the	the	DET
ftr-353	3070	92	date	date	NOUN
ftr-353	3070	93	of	of	ADP
ftr-353	3070	94	the	the	DET
ftr-353	3070	95	feb	feb	PROPN
ftr-353	3070	96	.	.	PROPN
ftr-353	3070	97	6	6	NUM
ftr-353	3070	98	letter	letter	NOUN
ftr-353	3070	99	.	.	PUNCT
ftr-353	3071	1	2	2	X
ftr-353	3071	2	.	.	X
ftr-353	3071	3	the	the	DET
ftr-353	3071	4	tax	tax	NOUN
ftr-353	3071	5	return	return	NOUN
ftr-353	3071	6	really	really	ADV
ftr-353	3071	7	does	do	AUX
ftr-353	3071	8	have	have	VERB
ftr-353	3071	9	to	to	PART
ftr-353	3071	10	rat	rat	VERB
ftr-353	3071	11	you	you	PRON
ftr-353	3071	12	out	out	ADP
ftr-353	3071	13	to	to	PART
ftr-353	3071	14	avoid	avoid	VERB
ftr-353	3071	15	the	the	DET
ftr-353	3071	16	six	six	NUM
ftr-353	3071	17	year	year	NOUN
ftr-353	3071	18	statute	statute	NOUN
ftr-353	3071	19	of	of	ADP
ftr-353	3071	20	limitations	limitation	NOUN
ftr-353	3071	21	if	if	SCONJ
ftr-353	3071	22	the	the	DET
ftr-353	3071	23	understatement	understatement	NOUN
ftr-353	3071	24	exceeds	exceed	VERB
ftr-353	3071	25	20	20	NUM
ftr-353	3071	26	percent	percent	NOUN
ftr-353	3071	27	.	.	PUNCT
ftr-353	3072	1	benson	benson	PROPN
ftr-353	3072	2	v.	v.	PROPN
ftr-353	3072	3	commissioner	commissioner	PROPN
ftr-353	3072	4	,	,	PUNCT
ftr-353	3072	5	560	560	NUM
ftr-353	3072	6	f.3d	f.3d	NUM
ftr-353	3072	7	1133	1133	NUM
ftr-353	3072	8	(	(	PUNCT
ftr-353	3072	9	9th	9th	ADJ
ftr-353	3072	10	cir	cir	NOUN
ftr-353	3072	11	.	.	PUNCT
ftr-353	3073	1	3/31/09	3/31/09	NUM
ftr-353	3073	2	)	)	PUNCT
ftr-353	3073	3	,	,	PUNCT
ftr-353	3073	4	aff’g	aff’g	PROPN
ftr-353	3073	5	t.c	t.c	PROPN
ftr-353	3073	6	.	.	PROPN
ftr-353	3073	7	memo	memo	NOUN
ftr-353	3073	8	.	.	PUNCT
ftr-353	3074	1	2006	2006	NUM
ftr-353	3074	2	-	-	SYM
ftr-353	3074	3	55	55	NUM
ftr-353	3074	4	(	(	PUNCT
ftr-353	3074	5	3/27/06	3/27/06	NUM
ftr-353	3074	6	)	)	PUNCT
ftr-353	3074	7	.	.	PUNCT
ftr-353	3075	1	items	item	NOUN
ftr-353	3075	2	on	on	ADP
ftr-353	3075	3	the	the	DET
ftr-353	3075	4	tax	tax	NOUN
ftr-353	3075	5	returns	return	NOUN
ftr-353	3075	6	of	of	ADP
ftr-353	3075	7	brother	brother	NOUN
ftr-353	3075	8	-	-	PUNCT
ftr-353	3075	9	sister	sister	NOUN
ftr-353	3075	10	corporations	corporation	NOUN
ftr-353	3075	11	reflecting	reflect	VERB
ftr-353	3075	12	payments	payment	NOUN
ftr-353	3075	13	between	between	ADP
ftr-353	3075	14	them	they	PRON
ftr-353	3075	15	,	,	PUNCT
ftr-353	3075	16	which	which	PRON
ftr-353	3075	17	on	on	ADP
ftr-353	3075	18	the	the	DET
ftr-353	3075	19	facts	fact	NOUN
ftr-353	3075	20	were	be	AUX
ftr-353	3075	21	found	find	VERB
ftr-353	3075	22	to	to	PART
ftr-353	3075	23	be	be	AUX
ftr-353	3075	24	constructive	constructive	ADJ
ftr-353	3075	25	dividends	dividend	NOUN
ftr-353	3075	26	to	to	ADP
ftr-353	3075	27	their	their	PRON
ftr-353	3075	28	common	common	ADJ
ftr-353	3075	29	shareholder	shareholder	NOUN
ftr-353	3075	30	,	,	PUNCT
ftr-353	3075	31	did	do	AUX
ftr-353	3075	32	not	not	PART
ftr-353	3075	33	constitute	constitute	VERB
ftr-353	3075	34	adequate	adequate	ADJ
ftr-353	3075	35	disclosure	disclosure	NOUN
ftr-353	3075	36	with	with	ADP
ftr-353	3075	37	respect	respect	NOUN
ftr-353	3075	38	to	to	ADP
ftr-353	3075	39	the	the	DET
ftr-353	3075	40	shareholder	shareholder	NOUN
ftr-353	3075	41	’s	’s	PART
ftr-353	3075	42	return	return	NOUN
ftr-353	3075	43	to	to	PART
ftr-353	3075	44	prevent	prevent	VERB
ftr-353	3075	45	the	the	DET
ftr-353	3075	46	§	§	PROPN
ftr-353	3075	47	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-353	3075	48	)	)	PUNCT
ftr-353	3075	49	six	six	NUM
ftr-353	3075	50	-	-	PUNCT
ftr-353	3075	51	year	year	NOUN
ftr-353	3075	52	statute	statute	NOUN
ftr-353	3075	53	from	from	ADP
ftr-353	3075	54	being	be	AUX
ftr-353	3075	55	applicable	applicable	ADJ
ftr-353	3075	56	.	.	PUNCT
ftr-353	3076	1	3	3	X
ftr-353	3076	2	.	.	X
ftr-353	3076	3	the	the	DET
ftr-353	3076	4	courts	court	NOUN
ftr-353	3076	5	hold	hold	VERB
ftr-353	3076	6	that	that	SCONJ
ftr-353	3076	7	overstating	overstate	VERB
ftr-353	3076	8	basis	basis	NOUN
ftr-353	3076	9	is	be	AUX
ftr-353	3076	10	not	not	PART
ftr-353	3076	11	the	the	DET
ftr-353	3076	12	same	same	ADJ
ftr-353	3076	13	as	as	ADP
ftr-353	3076	14	understating	understate	VERB
ftr-353	3076	15	gross	gross	ADJ
ftr-353	3076	16	income	income	NOUN
ftr-353	3076	17	,	,	PUNCT
ftr-353	3076	18	but	but	CCONJ
ftr-353	3076	19	the	the	DET
ftr-353	3076	20	treasury	treasury	PROPN
ftr-353	3076	21	department	department	PROPN
ftr-353	3076	22	ultimately	ultimately	ADV
ftr-353	3076	23	plays	play	VERB
ftr-353	3076	24	its	its	PRON
ftr-353	3076	25	trump	trump	NOUN
ftr-353	3076	26	card	card	NOUN
ftr-353	3076	27	by	by	ADP
ftr-353	3076	28	promulgating	promulgate	VERB
ftr-353	3076	29	regulations	regulation	NOUN
ftr-353	3076	30	.	.	PUNCT
ftr-353	3077	1	section	section	NOUN
ftr-353	3077	2	6501(e)(1	6501(e)(1	NOUN
ftr-353	3077	3	)	)	PUNCT
ftr-353	3077	4	extends	extend	VERB
ftr-353	3077	5	the	the	DET
ftr-353	3077	6	normal	normal	ADJ
ftr-353	3077	7	three	three	NUM
ftr-353	3077	8	-	-	PUNCT
ftr-353	3077	9	year	year	NOUN
ftr-353	3077	10	period	period	NOUN
ftr-353	3077	11	of	of	ADP
ftr-353	3077	12	limitations	limitation	NOUN
ftr-353	3077	13	to	to	ADP
ftr-353	3077	14	six	six	NUM
ftr-353	3077	15	years	year	NOUN
ftr-353	3077	16	if	if	SCONJ
ftr-353	3077	17	the	the	DET
ftr-353	3077	18	taxpayer	taxpayer	NOUN
ftr-353	3077	19	omits	omit	VERB
ftr-353	3077	20	from	from	ADP
ftr-353	3077	21	gross	gross	ADJ
ftr-353	3077	22	income	income	NOUN
ftr-353	3077	23	an	an	DET
ftr-353	3077	24	amount	amount	NOUN
ftr-353	3077	25	in	in	ADP
ftr-353	3077	26	excess	excess	NOUN
ftr-353	3077	27	of	of	ADP
ftr-353	3077	28	25	25	NUM
ftr-353	3077	29	percent	percent	NOUN
ftr-353	3077	30	of	of	ADP
ftr-353	3077	31	the	the	DET
ftr-353	3077	32	gross	gross	ADJ
ftr-353	3077	33	income	income	NOUN
ftr-353	3077	34	stated	state	VERB
ftr-353	3077	35	in	in	ADP
ftr-353	3077	36	the	the	DET
ftr-353	3077	37	return	return	NOUN
ftr-353	3077	38	.	.	PUNCT
ftr-353	3078	1	section	section	NOUN
ftr-353	3078	2	6229(c)(2	6229(c)(2	NOUN
ftr-353	3078	3	)	)	PUNCT
ftr-353	3078	4	provides	provide	VERB
ftr-353	3078	5	a	a	DET
ftr-353	3078	6	similar	similar	ADJ
ftr-353	3078	7	extension	extension	NOUN
ftr-353	3078	8	of	of	ADP
ftr-353	3078	9	the	the	DET
ftr-353	3078	10	statute	statute	NOUN
ftr-353	3078	11	of	of	ADP
ftr-353	3078	12	limitations	limitation	NOUN
ftr-353	3078	13	under	under	ADP
ftr-353	3078	14	§	§	PROPN
ftr-353	3078	15	6229(a	6229(a	NOUN
ftr-353	3078	16	)	)	PUNCT
ftr-353	3078	17	for	for	ADP
ftr-353	3078	18	assessments	assessment	NOUN
ftr-353	3078	19	arising	arise	VERB
ftr-353	3078	20	out	out	ADP
ftr-353	3078	21	of	of	ADP
ftr-353	3078	22	tefra	tefra	PROPN
ftr-353	3078	23	partnership	partnership	NOUN
ftr-353	3078	24	proceedings	proceeding	NOUN
ftr-353	3078	25	.	.	PUNCT
ftr-353	3079	1	a	a	DET
ftr-353	3079	2	critical	critical	ADJ
ftr-353	3079	3	question	question	NOUN
ftr-353	3079	4	is	be	AUX
ftr-353	3079	5	whether	whether	SCONJ
ftr-353	3079	6	the	the	DET
ftr-353	3079	7	six	six	NUM
ftr-353	3079	8	year	year	NOUN
ftr-353	3079	9	statute	statute	NOUN
ftr-353	3079	10	of	of	ADP
ftr-353	3079	11	limitations	limitation	NOUN
ftr-353	3079	12	applies	apply	VERB
ftr-353	3079	13	if	if	SCONJ
ftr-353	3079	14	the	the	DET
ftr-353	3079	15	taxpayer	taxpayer	NOUN
ftr-353	3079	16	overstates	overstate	VERB
ftr-353	3079	17	basis	basis	NOUN
ftr-353	3079	18	and	and	CCONJ
ftr-353	3079	19	as	as	SCONJ
ftr-353	3079	20	a	a	DET
ftr-353	3079	21	consequence	consequence	NOUN
ftr-353	3079	22	understates	understate	VERB
ftr-353	3079	23	gross	gross	ADJ
ftr-353	3079	24	income	income	NOUN
ftr-353	3079	25	.	.	PUNCT
ftr-353	3080	1	(	(	PUNCT
ftr-353	3080	2	a	a	X
ftr-353	3080	3	)	)	PUNCT
ftr-353	3080	4	the	the	DET
ftr-353	3080	5	tax	tax	NOUN
ftr-353	3080	6	court	court	NOUN
ftr-353	3080	7	says	say	VERB
ftr-353	3080	8	overstating	overstate	VERB
ftr-353	3080	9	basis	basis	NOUN
ftr-353	3080	10	is	be	AUX
ftr-353	3080	11	not	not	PART
ftr-353	3080	12	the	the	DET
ftr-353	3080	13	same	same	ADJ
ftr-353	3080	14	as	as	ADP
ftr-353	3080	15	understating	understate	VERB
ftr-353	3080	16	gross	gross	ADJ
ftr-353	3080	17	income	income	NOUN
ftr-353	3080	18	.	.	PUNCT
ftr-353	3081	1	bakersfield	bakersfield	PROPN
ftr-353	3081	2	energy	energy	NOUN
ftr-353	3081	3	partners	partner	NOUN
ftr-353	3081	4	,	,	PUNCT
ftr-353	3081	5	lp	lp	PROPN
ftr-353	3081	6	v.	v.	PROPN
ftr-353	3081	7	commissioner	commissioner	NOUN
ftr-353	3081	8	,	,	PUNCT
ftr-353	3081	9	128	128	NUM
ftr-353	3081	10	t.c	t.c	PROPN
ftr-353	3081	11	.	.	PROPN
ftr-353	3081	12	207	207	NUM
ftr-353	3081	13	(	(	PUNCT
ftr-353	3081	14	6/14/07	6/14/07	NUM
ftr-353	3081	15	)	)	PUNCT
ftr-353	3081	16	,	,	PUNCT
ftr-353	3081	17	overstated	overstate	VERB
ftr-353	3081	18	basis	basis	NOUN
ftr-353	3081	19	resulted	result	VERB
ftr-353	3081	20	in	in	ADP
ftr-353	3081	21	an	an	DET
ftr-353	3081	22	understatement	understatement	NOUN
ftr-353	3081	23	of	of	ADP
ftr-353	3081	24	§	§	PROPN
ftr-353	3081	25	1231	1231	NUM
ftr-353	3081	26	gain	gain	NOUN
ftr-353	3081	27	.	.	PUNCT
ftr-353	3082	1	looking	look	VERB
ftr-353	3082	2	to	to	ADP
ftr-353	3082	3	supreme	supreme	PROPN
ftr-353	3082	4	court	court	PROPN
ftr-353	3082	5	precedent	precedent	NOUN
ftr-353	3082	6	under	under	ADP
ftr-353	3082	7	the	the	DET
ftr-353	3082	8	statutory	statutory	ADJ
ftr-353	3082	9	predecessor	predecessor	NOUN
ftr-353	3082	10	of	of	ADP
ftr-353	3082	11	§	§	PROPN
ftr-353	3082	12	6501(e	6501(e	ADP
ftr-353	3082	13	)	)	PUNCT
ftr-353	3082	14	in	in	ADP
ftr-353	3082	15	the	the	DET
ftr-353	3082	16	1939	1939	NUM
ftr-353	3082	17	code	code	NOUN
ftr-353	3082	18	(	(	PUNCT
ftr-353	3082	19	colony	colony	PROPN
ftr-353	3082	20	,	,	PUNCT
ftr-353	3082	21	inc	inc	PROPN
ftr-353	3082	22	.	.	PROPN
ftr-353	3083	1	v.	v.	PROPN
ftr-353	3083	2	commissioner	commissioner	PROPN
ftr-353	3083	3	,	,	PUNCT
ftr-353	3083	4	357	357	NUM
ftr-353	3083	5	u.s	u.s	PROPN
ftr-353	3083	6	.	.	PROPN
ftr-353	3083	7	28	28	NUM
ftr-353	3083	8	(	(	PUNCT
ftr-353	3083	9	1958	1958	NUM
ftr-353	3083	10	)	)	PUNCT
ftr-353	3083	11	)	)	PUNCT
ftr-353	3083	12	,	,	PUNCT
ftr-353	3083	13	from	from	ADP
ftr-353	3083	14	which	which	PRON
ftr-353	3083	15	the	the	DET
ftr-353	3083	16	six	six	NUM
ftr-353	3083	17	-	-	PUNCT
ftr-353	3083	18	year	year	NOUN
ftr-353	3083	19	statute	statute	NOUN
ftr-353	3083	20	of	of	ADP
ftr-353	3083	21	limitations	limitation	NOUN
ftr-353	3083	22	in	in	ADP
ftr-353	3083	23	§	§	PROPN
ftr-353	3083	24	6229(c)(2	6229(c)(2	NUM
ftr-353	3083	25	)	)	PUNCT
ftr-353	3083	26	is	be	AUX
ftr-353	3083	27	derived	derive	VERB
ftr-353	3083	28	and	and	CCONJ
ftr-353	3083	29	to	to	PART
ftr-353	3083	30	which	which	PRON
ftr-353	3083	31	it	it	PRON
ftr-353	3083	32	is	be	AUX
ftr-353	3083	33	analogous	analogous	ADJ
ftr-353	3083	34	,	,	PUNCT
ftr-353	3083	35	the	the	DET
ftr-353	3083	36	tax	tax	NOUN
ftr-353	3083	37	court	court	NOUN
ftr-353	3083	38	concluded	conclude	VERB
ftr-353	3083	39	that	that	SCONJ
ftr-353	3083	40	this	this	DET
ftr-353	3083	41	understated	understate	VERB
ftr-353	3083	42	gain	gain	NOUN
ftr-353	3083	43	was	be	AUX
ftr-353	3083	44	not	not	PART
ftr-353	3083	45	an	an	DET
ftr-353	3083	46	omission	omission	NOUN
ftr-353	3083	47	of	of	ADP
ftr-353	3083	48	“	"	PUNCT
ftr-353	3083	49	gross	gross	ADJ
ftr-353	3083	50	income	income	NOUN
ftr-353	3083	51	”	"	PUNCT
ftr-353	3083	52	that	that	PRON
ftr-353	3083	53	would	would	AUX
ftr-353	3083	54	invoke	invoke	VERB
ftr-353	3083	55	the	the	DET
ftr-353	3083	56	six	six	NUM
ftr-353	3083	57	year	year	NOUN
ftr-353	3083	58	statute	statute	NOUN
ftr-353	3083	59	of	of	ADP
ftr-353	3083	60	limitations	limitation	NOUN
ftr-353	3083	61	under	under	ADP
ftr-353	3083	62	§	§	PROPN
ftr-353	3083	63	6229(c)(2	6229(c)(2	NUM
ftr-353	3083	64	)	)	PUNCT
ftr-353	3083	65	applicable	applicable	ADJ
ftr-353	3083	66	to	to	ADP
ftr-353	3083	67	partnership	partnership	NOUN
ftr-353	3083	68	audits	audits	NOUN
ftr-353	3083	69	.	.	PUNCT
ftr-353	3084	1	(	(	PUNCT
ftr-353	3084	2	b	b	X
ftr-353	3084	3	)	)	PUNCT
ftr-353	3084	4	the	the	DET
ftr-353	3084	5	ninth	ninth	ADJ
ftr-353	3084	6	circuit	circuit	NOUN
ftr-353	3084	7	likes	like	VERB
ftr-353	3084	8	the	the	DET
ftr-353	3084	9	way	way	NOUN
ftr-353	3084	10	the	the	DET
ftr-353	3084	11	tax	tax	NOUN
ftr-353	3084	12	court	court	NOUN
ftr-353	3084	13	thinks	think	VERB
ftr-353	3084	14	:	:	PUNCT
ftr-353	3084	15	bakersfield	bakersfield	PROPN
ftr-353	3084	16	energy	energy	NOUN
ftr-353	3084	17	partners	partner	NOUN
ftr-353	3084	18	is	be	AUX
ftr-353	3084	19	affirmed	affirm	VERB
ftr-353	3084	20	.	.	PUNCT
ftr-353	3085	1	bakersfield	bakersfield	PROPN
ftr-353	3085	2	energy	energy	NOUN
ftr-353	3085	3	partners	partner	NOUN
ftr-353	3085	4	,	,	PUNCT
ftr-353	3085	5	lp	lp	PROPN
ftr-353	3085	6	v.	v.	PROPN
ftr-353	3085	7	commissioner	commissioner	NOUN
ftr-353	3085	8	,	,	PUNCT
ftr-353	3085	9	568	568	NUM
ftr-353	3085	10	f.3d	f.3d	NUM
ftr-353	3085	11	767	767	NUM
ftr-353	3085	12	(	(	PUNCT
ftr-353	3085	13	9th	9th	ADJ
ftr-353	3085	14	cir	cir	NOUN
ftr-353	3085	15	.	.	PUNCT
ftr-353	3086	1	6/17/09	6/17/09	NUM
ftr-353	3086	2	)	)	PUNCT
ftr-353	3086	3	.	.	PUNCT
ftr-353	3087	1	the	the	DET
ftr-353	3087	2	ninth	ninth	ADJ
ftr-353	3087	3	circuit	circuit	NOUN
ftr-353	3087	4	affirmed	affirm	VERB
ftr-353	3087	5	the	the	DET
ftr-353	3087	6	tax	tax	NOUN
ftr-353	3087	7	court	court	NOUN
ftr-353	3087	8	on	on	ADP
ftr-353	3087	9	the	the	DET
ftr-353	3087	10	ground	ground	NOUN
ftr-353	3087	11	that	that	SCONJ
ftr-353	3087	12	the	the	DET
ftr-353	3087	13	language	language	NOUN
ftr-353	3087	14	at	at	ADP
ftr-353	3087	15	issue	issue	NOUN
ftr-353	3087	16	in	in	ADP
ftr-353	3087	17	the	the	DET
ftr-353	3087	18	instant	instant	ADJ
ftr-353	3087	19	case	case	NOUN
ftr-353	3087	20	was	be	AUX
ftr-353	3087	21	the	the	DET
ftr-353	3087	22	same	same	ADJ
ftr-353	3087	23	as	as	ADP
ftr-353	3087	24	the	the	DET
ftr-353	3087	25	statutory	statutory	ADJ
ftr-353	3087	26	language	language	NOUN
ftr-353	3087	27	interpreted	interpret	VERB
ftr-353	3087	28	in	in	ADP
ftr-353	3087	29	colony	colony	NOUN
ftr-353	3087	30	.	.	PUNCT
ftr-353	3088	1	the	the	DET
ftr-353	3088	2	court	court	NOUN
ftr-353	3088	3	noted	note	VERB
ftr-353	3088	4	,	,	PUNCT
ftr-353	3088	5	however	however	ADV
ftr-353	3088	6	,	,	PUNCT
ftr-353	3088	7	that	that	SCONJ
ftr-353	3088	8	“	"	PUNCT
ftr-353	3088	9	the	the	DET
ftr-353	3088	10	irs	irs	PROPN
ftr-353	3088	11	’s	’s	PART
ftr-353	3088	12	interpretation	interpretation	NOUN
ftr-353	3088	13	of	of	ADP
ftr-353	3088	14	§	§	PROPN
ftr-353	3088	15	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-353	3088	16	)	)	PUNCT
ftr-353	3088	17	is	be	AUX
ftr-353	3088	18	reasonable	reasonable	ADJ
ftr-353	3088	19	.	.	PUNCT
ftr-353	3088	20	”	"	PUNCT
ftr-353	3089	1	231	231	NUM
ftr-353	3089	2	florida	florida	PROPN
ftr-353	3089	3	tax	tax	NOUN
ftr-353	3089	4	review	review	NOUN
ftr-353	3089	5	[	[	X
ftr-353	3089	6	vol	vol	NOUN
ftr-353	3089	7	.	.	PUNCT
ftr-353	3090	1	10	10	NUM
ftr-353	3090	2	:	:	PUNCT
ftr-353	3090	3	si	si	X
ftr-353	3090	4	(	(	PUNCT
ftr-353	3090	5	c	c	NOUN
ftr-353	3090	6	)	)	PUNCT
ftr-353	3090	7	and	and	CCONJ
ftr-353	3090	8	a	a	DET
ftr-353	3090	9	judge	judge	NOUN
ftr-353	3090	10	of	of	ADP
ftr-353	3090	11	the	the	DET
ftr-353	3090	12	court	court	NOUN
ftr-353	3090	13	of	of	ADP
ftr-353	3090	14	federal	federal	ADJ
ftr-353	3090	15	claims	claim	NOUN
ftr-353	3090	16	agrees	agree	VERB
ftr-353	3090	17	.	.	PUNCT
ftr-353	3091	1	grapevine	grapevine	NOUN
ftr-353	3091	2	imports	import	NOUN
ftr-353	3091	3	,	,	PUNCT
ftr-353	3091	4	ltd	ltd	PROPN
ftr-353	3091	5	v.	v.	PROPN
ftr-353	3091	6	united	united	PROPN
ftr-353	3091	7	states	states	PROPN
ftr-353	3091	8	,	,	PUNCT
ftr-353	3091	9	77	77	NUM
ftr-353	3091	10	fed	fed	PROPN
ftr-353	3091	11	.	.	PUNCT
ftr-353	3092	1	cl	cl	NOUN
ftr-353	3092	2	.	.	PUNCT
ftr-353	3093	1	505	505	NUM
ftr-353	3093	2	(	(	PUNCT
ftr-353	3093	3	7/17/07	7/17/07	NUM
ftr-353	3093	4	)	)	PUNCT
ftr-353	3093	5	.	.	PUNCT
ftr-353	3094	1	in	in	ADP
ftr-353	3094	2	a	a	DET
ftr-353	3094	3	tefra	tefra	PROPN
ftr-353	3094	4	partnership	partnership	NOUN
ftr-353	3094	5	tax	tax	NOUN
ftr-353	3094	6	shelter	shelter	NOUN
ftr-353	3094	7	case	case	NOUN
ftr-353	3094	8	,	,	PUNCT
ftr-353	3094	9	the	the	DET
ftr-353	3094	10	court	court	NOUN
ftr-353	3094	11	of	of	ADP
ftr-353	3094	12	federal	federal	ADJ
ftr-353	3094	13	claims	claim	NOUN
ftr-353	3094	14	(	(	PUNCT
ftr-353	3094	15	judge	judge	NOUN
ftr-353	3094	16	allegra	allegra	PROPN
ftr-353	3094	17	)	)	PUNCT
ftr-353	3094	18	held	hold	VERB
ftr-353	3094	19	that	that	SCONJ
ftr-353	3094	20	the	the	DET
ftr-353	3094	21	§	§	PROPN
ftr-353	3094	22	6501(e	6501(e	ADJ
ftr-353	3094	23	)	)	PUNCT
ftr-353	3094	24	6	6	NUM
ftr-353	3094	25	-	-	PUNCT
ftr-353	3094	26	year	year	NOUN
ftr-353	3094	27	statute	statute	NOUN
ftr-353	3094	28	of	of	ADP
ftr-353	3094	29	limitations	limitation	NOUN
ftr-353	3094	30	does	do	AUX
ftr-353	3094	31	not	not	PART
ftr-353	3094	32	apply	apply	VERB
ftr-353	3094	33	to	to	ADP
ftr-353	3094	34	basis	basis	NOUN
ftr-353	3094	35	overstatements	overstatement	NOUN
ftr-353	3094	36	,	,	PUNCT
ftr-353	3094	37	citing	cite	VERB
ftr-353	3094	38	colony	colony	NOUN
ftr-353	3094	39	,	,	PUNCT
ftr-353	3094	40	inc	inc	PROPN
ftr-353	3094	41	.	.	PROPN
ftr-353	3095	1	v.	v.	PROPN
ftr-353	3095	2	commissioner	commissioner	PROPN
ftr-353	3095	3	,	,	PUNCT
ftr-353	3095	4	357	357	NUM
ftr-353	3095	5	u.s	u.s	PROPN
ftr-353	3095	6	.	.	PROPN
ftr-353	3095	7	28	28	NUM
ftr-353	3095	8	(	(	PUNCT
ftr-353	3095	9	1958	1958	NUM
ftr-353	3095	10	)	)	PUNCT
ftr-353	3095	11	.	.	PUNCT
ftr-353	3096	1	section	section	NOUN
ftr-353	3096	2	6501(e	6501(e	NUM
ftr-353	3096	3	)	)	PUNCT
ftr-353	3096	4	,	,	PUNCT
ftr-353	3096	5	rather	rather	ADV
ftr-353	3096	6	than	than	ADP
ftr-353	3096	7	§	§	PROPN
ftr-353	3096	8	6229(c)(2	6229(c)(2	NUM
ftr-353	3096	9	)	)	PUNCT
ftr-353	3096	10	as	as	ADP
ftr-353	3096	11	in	in	ADP
ftr-353	3096	12	bakersfield	bakersfield	PROPN
ftr-353	3096	13	energy	energy	NOUN
ftr-353	3096	14	partners	partner	NOUN
ftr-353	3096	15	,	,	PUNCT
ftr-353	3096	16	lp	lp	ADV
ftr-353	3096	17	,	,	PUNCT
ftr-353	3096	18	applied	apply	VERB
ftr-353	3096	19	because	because	SCONJ
ftr-353	3096	20	in	in	ADP
ftr-353	3096	21	earlier	early	ADJ
ftr-353	3096	22	proceedings	proceeding	NOUN
ftr-353	3096	23	in	in	ADP
ftr-353	3096	24	the	the	DET
ftr-353	3096	25	instant	instant	ADJ
ftr-353	3096	26	case	case	NOUN
ftr-353	3096	27	(	(	PUNCT
ftr-353	3096	28	71	71	NUM
ftr-353	3096	29	fed	fed	PROPN
ftr-353	3096	30	.	.	PUNCT
ftr-353	3097	1	cl	cl	NOUN
ftr-353	3097	2	.	.	PUNCT
ftr-353	3098	1	324	324	NUM
ftr-353	3098	2	(	(	PUNCT
ftr-353	3098	3	2006	2006	NUM
ftr-353	3098	4	)	)	PUNCT
ftr-353	3098	5	)	)	PUNCT
ftr-353	3098	6	,	,	PUNCT
ftr-353	3098	7	the	the	DET
ftr-353	3098	8	court	court	NOUN
ftr-353	3098	9	had	have	AUX
ftr-353	3098	10	held	hold	VERB
ftr-353	3098	11	that	that	SCONJ
ftr-353	3098	12	§	§	PROPN
ftr-353	3098	13	6229	6229	NUM
ftr-353	3098	14	did	do	AUX
ftr-353	3098	15	not	not	PART
ftr-353	3098	16	create	create	VERB
ftr-353	3098	17	an	an	DET
ftr-353	3098	18	independent	independent	ADJ
ftr-353	3098	19	statute	statute	NOUN
ftr-353	3098	20	of	of	ADP
ftr-353	3098	21	limitations	limitation	NOUN
ftr-353	3098	22	,	,	PUNCT
ftr-353	3098	23	but	but	CCONJ
ftr-353	3098	24	instead	instead	ADV
ftr-353	3098	25	only	only	ADV
ftr-353	3098	26	provides	provide	VERB
ftr-353	3098	27	a	a	DET
ftr-353	3098	28	minimum	minimum	ADJ
ftr-353	3098	29	period	period	NOUN
ftr-353	3098	30	for	for	ADP
ftr-353	3098	31	assessment	assessment	NOUN
ftr-353	3098	32	for	for	ADP
ftr-353	3098	33	partnership	partnership	NOUN
ftr-353	3098	34	items	item	NOUN
ftr-353	3098	35	that	that	PRON
ftr-353	3098	36	could	could	AUX
ftr-353	3098	37	extend	extend	VERB
ftr-353	3098	38	the	the	DET
ftr-353	3098	39	§	§	PROPN
ftr-353	3098	40	6501	6501	NUM
ftr-353	3098	41	statute	statute	NOUN
ftr-353	3098	42	of	of	ADP
ftr-353	3098	43	limitations	limitation	NOUN
ftr-353	3098	44	,	,	PUNCT
ftr-353	3098	45	and	and	CCONJ
ftr-353	3098	46	because	because	SCONJ
ftr-353	3098	47	the	the	DET
ftr-353	3098	48	fpaa	fpaa	NOUN
ftr-353	3098	49	was	be	AUX
ftr-353	3098	50	sent	send	VERB
ftr-353	3098	51	within	within	ADP
ftr-353	3098	52	this	this	DET
ftr-353	3098	53	sixyear	sixyear	NOUN
ftr-353	3098	54	statute	statute	NOUN
ftr-353	3098	55	of	of	ADP
ftr-353	3098	56	limitations	limitation	NOUN
ftr-353	3098	57	under	under	ADP
ftr-353	3098	58	§	§	PROPN
ftr-353	3098	59	6229(d	6229(d	NOUN
ftr-353	3098	60	)	)	PUNCT
ftr-353	3098	61	the	the	DET
ftr-353	3098	62	statute	statute	NOUN
ftr-353	3098	63	of	of	ADP
ftr-353	3098	64	limitations	limitation	NOUN
ftr-353	3098	65	with	with	ADP
ftr-353	3098	66	respect	respect	NOUN
ftr-353	3098	67	to	to	ADP
ftr-353	3098	68	the	the	DET
ftr-353	3098	69	partners	partner	NOUN
ftr-353	3098	70	was	be	AUX
ftr-353	3098	71	suspended	suspend	VERB
ftr-353	3098	72	.	.	PUNCT
ftr-353	3099	1	(	(	PUNCT
ftr-353	3099	2	d	d	X
ftr-353	3099	3	)	)	PUNCT
ftr-353	3099	4	but	but	CCONJ
ftr-353	3099	5	a	a	DET
ftr-353	3099	6	district	district	NOUN
ftr-353	3099	7	court	court	NOUN
ftr-353	3099	8	in	in	ADP
ftr-353	3099	9	florida	florida	PROPN
ftr-353	3099	10	disagrees	disagree	VERB
ftr-353	3099	11	.	.	PUNCT
ftr-353	3100	1	brandon	brandon	PROPN
ftr-353	3100	2	ridge	ridge	PROPN
ftr-353	3100	3	partners	partners	PROPN
ftr-353	3100	4	v.	v.	ADP
ftr-353	3100	5	united	united	PROPN
ftr-353	3100	6	states	states	PROPN
ftr-353	3100	7	,	,	PUNCT
ftr-353	3100	8	100	100	NUM
ftr-353	3100	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	3100	10	2007	2007	NUM
ftr-353	3100	11	-	-	SYM
ftr-353	3100	12	5347	5347	NUM
ftr-353	3100	13	(	(	PUNCT
ftr-353	3100	14	m.d	m.d	PROPN
ftr-353	3100	15	.	.	PROPN
ftr-353	3100	16	fla	fla	PROPN
ftr-353	3100	17	.	.	PUNCT
ftr-353	3101	1	7/30/07	7/30/07	NUM
ftr-353	3101	2	)	)	PUNCT
ftr-353	3101	3	.	.	PUNCT
ftr-353	3102	1	the	the	DET
ftr-353	3102	2	court	court	NOUN
ftr-353	3102	3	refused	refuse	VERB
ftr-353	3102	4	to	to	PART
ftr-353	3102	5	follow	follow	VERB
ftr-353	3102	6	bakersfield	bakersfield	PROPN
ftr-353	3102	7	energy	energy	NOUN
ftr-353	3102	8	partners	partner	NOUN
ftr-353	3102	9	and	and	CCONJ
ftr-353	3102	10	grapevine	grapevine	NOUN
ftr-353	3102	11	imports	import	NOUN
ftr-353	3102	12	and	and	CCONJ
ftr-353	3102	13	held	hold	VERB
ftr-353	3102	14	that	that	SCONJ
ftr-353	3102	15	the	the	DET
ftr-353	3102	16	§	§	PROPN
ftr-353	3102	17	6501(e	6501(e	ADJ
ftr-353	3102	18	)	)	PUNCT
ftr-353	3102	19	6	6	NUM
ftr-353	3102	20	-	-	PUNCT
ftr-353	3102	21	year	year	NOUN
ftr-353	3102	22	statute	statute	NOUN
ftr-353	3102	23	of	of	ADP
ftr-353	3102	24	limitations	limitation	NOUN
ftr-353	3102	25	does	do	AUX
ftr-353	3102	26	apply	apply	VERB
ftr-353	3102	27	to	to	ADP
ftr-353	3102	28	basis	basis	NOUN
ftr-353	3102	29	overstatements	overstatement	NOUN
ftr-353	3102	30	.	.	PUNCT
ftr-353	3103	1	the	the	DET
ftr-353	3103	2	court	court	NOUN
ftr-353	3103	3	reasoned	reason	VERB
ftr-353	3103	4	that	that	SCONJ
ftr-353	3103	5	as	as	ADP
ftr-353	3103	6	a	a	DET
ftr-353	3103	7	result	result	NOUN
ftr-353	3103	8	of	of	ADP
ftr-353	3103	9	subsequent	subsequent	ADJ
ftr-353	3103	10	amendments	amendment	NOUN
ftr-353	3103	11	to	to	ADP
ftr-353	3103	12	the	the	DET
ftr-353	3103	13	relevant	relevant	ADJ
ftr-353	3103	14	code	code	NOUN
ftr-353	3103	15	sections	section	NOUN
ftr-353	3103	16	,	,	PUNCT
ftr-353	3103	17	the	the	DET
ftr-353	3103	18	application	application	NOUN
ftr-353	3103	19	of	of	ADP
ftr-353	3103	20	colony	colony	NOUN
ftr-353	3103	21	,	,	PUNCT
ftr-353	3103	22	inc	inc	PROPN
ftr-353	3103	23	.	.	PROPN
ftr-353	3104	1	v.	v.	PROPN
ftr-353	3104	2	commissioner	commissioner	PROPN
ftr-353	3104	3	,	,	PUNCT
ftr-353	3104	4	357	357	NUM
ftr-353	3104	5	u.s	u.s	PROPN
ftr-353	3104	6	.	.	PROPN
ftr-353	3104	7	28	28	NUM
ftr-353	3104	8	(	(	PUNCT
ftr-353	3104	9	1958	1958	NUM
ftr-353	3104	10	)	)	PUNCT
ftr-353	3104	11	is	be	AUX
ftr-353	3104	12	limited	limit	VERB
ftr-353	3104	13	to	to	ADP
ftr-353	3104	14	situations	situation	NOUN
ftr-353	3104	15	described	describe	VERB
ftr-353	3104	16	in	in	ADP
ftr-353	3104	17	§	§	PROPN
ftr-353	3104	18	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-353	3104	19	)	)	PUNCT
ftr-353	3104	20	,	,	PUNCT
ftr-353	3104	21	which	which	PRON
ftr-353	3104	22	applies	apply	VERB
ftr-353	3104	23	to	to	ADP
ftr-353	3104	24	trade	trade	NOUN
ftr-353	3104	25	or	or	CCONJ
ftr-353	3104	26	business	business	NOUN
ftr-353	3104	27	sales	sale	NOUN
ftr-353	3104	28	of	of	ADP
ftr-353	3104	29	goods	good	NOUN
ftr-353	3104	30	or	or	CCONJ
ftr-353	3104	31	services	service	NOUN
ftr-353	3104	32	.	.	PUNCT
ftr-353	3105	1	(	(	PUNCT
ftr-353	3105	2	“	"	PUNCT
ftr-353	3105	3	in	in	ADP
ftr-353	3105	4	the	the	DET
ftr-353	3105	5	case	case	NOUN
ftr-353	3105	6	of	of	ADP
ftr-353	3105	7	a	a	DET
ftr-353	3105	8	trade	trade	NOUN
ftr-353	3105	9	or	or	CCONJ
ftr-353	3105	10	business	business	NOUN
ftr-353	3105	11	,	,	PUNCT
ftr-353	3105	12	the	the	DET
ftr-353	3105	13	term	term	NOUN
ftr-353	3105	14	“	"	PUNCT
ftr-353	3105	15	gross	gross	ADJ
ftr-353	3105	16	income	income	NOUN
ftr-353	3105	17	”	"	PUNCT
ftr-353	3105	18	means	mean	VERB
ftr-353	3105	19	the	the	DET
ftr-353	3105	20	total	total	NOUN
ftr-353	3105	21	of	of	ADP
ftr-353	3105	22	the	the	DET
ftr-353	3105	23	amounts	amount	NOUN
ftr-353	3105	24	received	receive	VERB
ftr-353	3105	25	or	or	CCONJ
ftr-353	3105	26	accrued	accrue	VERB
ftr-353	3105	27	from	from	ADP
ftr-353	3105	28	the	the	DET
ftr-353	3105	29	sale	sale	NOUN
ftr-353	3105	30	of	of	ADP
ftr-353	3105	31	goods	good	NOUN
ftr-353	3105	32	or	or	CCONJ
ftr-353	3105	33	services	service	NOUN
ftr-353	3105	34	(	(	PUNCT
ftr-353	3105	35	if	if	SCONJ
ftr-353	3105	36	such	such	ADJ
ftr-353	3105	37	amounts	amount	NOUN
ftr-353	3105	38	are	be	AUX
ftr-353	3105	39	required	require	VERB
ftr-353	3105	40	to	to	PART
ftr-353	3105	41	be	be	AUX
ftr-353	3105	42	shown	show	VERB
ftr-353	3105	43	on	on	ADP
ftr-353	3105	44	the	the	DET
ftr-353	3105	45	return	return	NOUN
ftr-353	3105	46	)	)	PUNCT
ftr-353	3105	47	prior	prior	ADV
ftr-353	3105	48	to	to	ADP
ftr-353	3105	49	diminution	diminution	NOUN
ftr-353	3105	50	by	by	ADP
ftr-353	3105	51	the	the	DET
ftr-353	3105	52	cost	cost	NOUN
ftr-353	3105	53	of	of	ADP
ftr-353	3105	54	such	such	ADJ
ftr-353	3105	55	sales	sale	NOUN
ftr-353	3105	56	or	or	CCONJ
ftr-353	3105	57	services	service	NOUN
ftr-353	3105	58	.	.	PUNCT
ftr-353	3105	59	”	"	PUNCT
ftr-353	3105	60	)	)	PUNCT
ftr-353	3105	61	the	the	DET
ftr-353	3105	62	court	court	NOUN
ftr-353	3105	63	reasoned	reason	VERB
ftr-353	3105	64	that	that	SCONJ
ftr-353	3105	65	to	to	PART
ftr-353	3105	66	conclude	conclude	VERB
ftr-353	3105	67	otherwise	otherwise	ADV
ftr-353	3105	68	would	would	AUX
ftr-353	3105	69	render	render	VERB
ftr-353	3105	70	§	§	PROPN
ftr-353	3105	71	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-353	3105	72	)	)	PUNCT
ftr-353	3105	73	superfluous	superfluous	ADJ
ftr-353	3105	74	.	.	PUNCT
ftr-353	3106	1	because	because	SCONJ
ftr-353	3106	2	the	the	DET
ftr-353	3106	3	transaction	transaction	NOUN
ftr-353	3106	4	at	at	ADP
ftr-353	3106	5	issue	issue	NOUN
ftr-353	3106	6	was	be	AUX
ftr-353	3106	7	the	the	DET
ftr-353	3106	8	partnership	partnership	NOUN
ftr-353	3106	9	’s	’s	PART
ftr-353	3106	10	sale	sale	NOUN
ftr-353	3106	11	of	of	ADP
ftr-353	3106	12	stock	stock	NOUN
ftr-353	3106	13	,	,	PUNCT
ftr-353	3106	14	which	which	PRON
ftr-353	3106	15	was	be	AUX
ftr-353	3106	16	not	not	PART
ftr-353	3106	17	a	a	DET
ftr-353	3106	18	business	business	NOUN
ftr-353	3106	19	sale	sale	NOUN
ftr-353	3106	20	of	of	ADP
ftr-353	3106	21	goods	good	NOUN
ftr-353	3106	22	or	or	CCONJ
ftr-353	3106	23	services	service	NOUN
ftr-353	3106	24	,	,	PUNCT
ftr-353	3106	25	the	the	DET
ftr-353	3106	26	gross	gross	ADJ
ftr-353	3106	27	receipts	receipt	NOUN
ftr-353	3106	28	test	test	NOUN
ftr-353	3106	29	did	do	AUX
ftr-353	3106	30	not	not	PART
ftr-353	3106	31	apply	apply	VERB
ftr-353	3106	32	.	.	PUNCT
ftr-353	3107	1	on	on	ADP
ftr-353	3107	2	the	the	DET
ftr-353	3107	3	facts	fact	NOUN
ftr-353	3107	4	,	,	PUNCT
ftr-353	3107	5	the	the	DET
ftr-353	3107	6	partners	partner	NOUN
ftr-353	3107	7	and	and	CCONJ
ftr-353	3107	8	partnership	partnership	NOUN
ftr-353	3107	9	returns	return	NOUN
ftr-353	3107	10	(	(	PUNCT
ftr-353	3107	11	and	and	CCONJ
ftr-353	3107	12	statements	statement	NOUN
ftr-353	3107	13	attached	attach	VERB
ftr-353	3107	14	thereto	thereto	VERB
ftr-353	3107	15	)	)	PUNCT
ftr-353	3107	16	,	,	PUNCT
ftr-353	3107	17	taken	take	VERB
ftr-353	3107	18	together	together	ADV
ftr-353	3107	19	“	"	PUNCT
ftr-353	3107	20	failed	fail	VERB
ftr-353	3107	21	to	to	PART
ftr-353	3107	22	adequately	adequately	ADV
ftr-353	3107	23	apprise	apprise	VERB
ftr-353	3107	24	the	the	DET
ftr-353	3107	25	irs	irs	PROPN
ftr-353	3107	26	of	of	ADP
ftr-353	3107	27	the	the	DET
ftr-353	3107	28	true	true	ADJ
ftr-353	3107	29	amount	amount	NOUN
ftr-353	3107	30	of	of	ADP
ftr-353	3107	31	gain	gain	NOUN
ftr-353	3107	32	on	on	ADP
ftr-353	3107	33	the	the	DET
ftr-353	3107	34	sale	sale	NOUN
ftr-353	3107	35	of	of	ADP
ftr-353	3107	36	the	the	DET
ftr-353	3107	37	...	...	PUNCT
ftr-353	3107	38	stock	stock	NOUN
ftr-353	3107	39	.	.	PUNCT
ftr-353	3107	40	”	"	PUNCT
ftr-353	3108	1	thus	thus	ADV
ftr-353	3108	2	,	,	PUNCT
ftr-353	3108	3	the	the	DET
ftr-353	3108	4	partnership	partnership	NOUN
ftr-353	3108	5	did	do	AUX
ftr-353	3108	6	not	not	PART
ftr-353	3108	7	show	show	VERB
ftr-353	3108	8	that	that	SCONJ
ftr-353	3108	9	the	the	DET
ftr-353	3108	10	extended	extended	ADJ
ftr-353	3108	11	limitations	limitation	NOUN
ftr-353	3108	12	period	period	NOUN
ftr-353	3108	13	was	be	AUX
ftr-353	3108	14	inapplicable	inapplicable	ADJ
ftr-353	3108	15	.	.	PUNCT
ftr-353	3109	1	(	(	PUNCT
ftr-353	3109	2	e	e	NOUN
ftr-353	3109	3	)	)	PUNCT
ftr-353	3109	4	and	and	CCONJ
ftr-353	3109	5	a	a	DET
ftr-353	3109	6	different	different	ADJ
ftr-353	3109	7	judge	judge	NOUN
ftr-353	3109	8	of	of	ADP
ftr-353	3109	9	the	the	DET
ftr-353	3109	10	court	court	NOUN
ftr-353	3109	11	of	of	ADP
ftr-353	3109	12	federal	federal	ADJ
ftr-353	3109	13	claims	claim	NOUN
ftr-353	3109	14	agrees	agree	VERB
ftr-353	3109	15	with	with	ADP
ftr-353	3109	16	the	the	DET
ftr-353	3109	17	district	district	NOUN
ftr-353	3109	18	court	court	NOUN
ftr-353	3109	19	in	in	ADP
ftr-353	3109	20	florida	florida	PROPN
ftr-353	3109	21	and	and	CCONJ
ftr-353	3109	22	disagrees	disagree	VERB
ftr-353	3109	23	with	with	ADP
ftr-353	3109	24	the	the	DET
ftr-353	3109	25	prior	prior	ADJ
ftr-353	3109	26	court	court	NOUN
ftr-353	3109	27	of	of	ADP
ftr-353	3109	28	federal	federal	ADJ
ftr-353	3109	29	claims	claim	NOUN
ftr-353	3109	30	opinion	opinion	NOUN
ftr-353	3109	31	by	by	ADP
ftr-353	3109	32	the	the	DET
ftr-353	3109	33	judge	judge	NOUN
ftr-353	3109	34	in	in	ADP
ftr-353	3109	35	grapevine	grapevine	NOUN
ftr-353	3109	36	imports	import	NOUN
ftr-353	3109	37	.	.	PUNCT
ftr-353	3110	1	salman	salman	PROPN
ftr-353	3110	2	ranch	ranch	PROPN
ftr-353	3110	3	ltd	ltd	PROPN
ftr-353	3110	4	.	.	PROPN
ftr-353	3111	1	v.	v.	PROPN
ftr-353	3111	2	united	united	PROPN
ftr-353	3111	3	states	states	PROPN
ftr-353	3111	4	,	,	PUNCT
ftr-353	3111	5	79	79	NUM
ftr-353	3111	6	fed	feed	VERB
ftr-353	3111	7	.	.	PUNCT
ftr-353	3112	1	cl	cl	NOUN
ftr-353	3112	2	.	.	PUNCT
ftr-353	3113	1	189	189	NUM
ftr-353	3113	2	(	(	PUNCT
ftr-353	3113	3	11/09/07	11/09/07	PROPN
ftr-353	3113	4	)	)	PUNCT
ftr-353	3113	5	.	.	PUNCT
ftr-353	3114	1	the	the	DET
ftr-353	3114	2	court	court	NOUN
ftr-353	3114	3	(	(	PUNCT
ftr-353	3114	4	judge	judge	PROPN
ftr-353	3114	5	miller	miller	PROPN
ftr-353	3114	6	)	)	PUNCT
ftr-353	3114	7	refused	refuse	VERB
ftr-353	3114	8	to	to	PART
ftr-353	3114	9	follow	follow	VERB
ftr-353	3114	10	bakersfield	bakersfield	PROPN
ftr-353	3114	11	energy	energy	NOUN
ftr-353	3114	12	partners	partner	NOUN
ftr-353	3114	13	and	and	CCONJ
ftr-353	3114	14	grapevine	grapevine	NOUN
ftr-353	3114	15	imports	import	NOUN
ftr-353	3114	16	and	and	CCONJ
ftr-353	3114	17	held	hold	VERB
ftr-353	3114	18	that	that	SCONJ
ftr-353	3114	19	the	the	DET
ftr-353	3114	20	§	§	PROPN
ftr-353	3114	21	6501(e	6501(e	ADJ
ftr-353	3114	22	)	)	PUNCT
ftr-353	3114	23	6	6	NUM
ftr-353	3114	24	-	-	PUNCT
ftr-353	3114	25	year	year	NOUN
ftr-353	3114	26	statute	statute	NOUN
ftr-353	3114	27	of	of	ADP
ftr-353	3114	28	.imitations	.imitations	PROPN
ftr-353	3114	29	does	do	AUX
ftr-353	3114	30	apply	apply	VERB
ftr-353	3114	31	to	to	ADP
ftr-353	3114	32	basis	basis	NOUN
ftr-353	3114	33	overstatements	overstatement	NOUN
ftr-353	3114	34	.	.	PUNCT
ftr-353	3115	1	judge	judge	PROPN
ftr-353	3115	2	miller	miller	PROPN
ftr-353	3115	3	reasoned	reason	VERB
ftr-353	3115	4	that	that	SCONJ
ftr-353	3115	5	an	an	DET
ftr-353	3115	6	understatement	understatement	NOUN
ftr-353	3115	7	of	of	ADP
ftr-353	3115	8	“	"	PUNCT
ftr-353	3115	9	gain	gain	NOUN
ftr-353	3115	10	”	"	PUNCT
ftr-353	3115	11	is	be	AUX
ftr-353	3115	12	an	an	DET
ftr-353	3115	13	omission	omission	NOUN
ftr-353	3115	14	of	of	ADP
ftr-353	3115	15	gross	gross	ADJ
ftr-353	3115	16	income	income	NOUN
ftr-353	3115	17	,	,	PUNCT
ftr-353	3115	18	and	and	CCONJ
ftr-353	3115	19	that	that	SCONJ
ftr-353	3115	20	omission	omission	NOUN
ftr-353	3115	21	can	can	AUX
ftr-353	3115	22	result	result	VERB
ftr-353	3115	23	from	from	ADP
ftr-353	3115	24	a	a	DET
ftr-353	3115	25	basis	basis	NOUN
ftr-353	3115	26	overstatement	overstatement	NOUN
ftr-353	3115	27	as	as	ADV
ftr-353	3115	28	well	well	ADV
ftr-353	3115	29	as	as	ADP
ftr-353	3115	30	from	from	ADP
ftr-353	3115	31	an	an	DET
ftr-353	3115	32	understatement	understatement	NOUN
ftr-353	3115	33	of	of	ADP
ftr-353	3115	34	2010	2010	NUM
ftr-353	3115	35	]	]	PUNCT
ftr-353	3115	36	recent	recent	ADJ
ftr-353	3115	37	developments	development	NOUN
ftr-353	3115	38	in	in	ADP
ftr-353	3115	39	federal	federal	ADJ
ftr-353	3115	40	income	income	NOUN
ftr-353	3115	41	taxation	taxation	NOUN
ftr-353	3115	42	232	232	NUM
ftr-353	3115	43	the	the	DET
ftr-353	3115	44	amount	amount	NOUN
ftr-353	3115	45	realized	realize	VERB
ftr-353	3115	46	.	.	PUNCT
ftr-353	3116	1	like	like	ADP
ftr-353	3116	2	the	the	DET
ftr-353	3116	3	brandon	brandon	PROPN
ftr-353	3116	4	ridge	ridge	PROPN
ftr-353	3116	5	partners	partners	PROPN
ftr-353	3116	6	court	court	PROPN
ftr-353	3116	7	,	,	PUNCT
ftr-353	3116	8	judge	judge	PROPN
ftr-353	3116	9	miller	miller	PROPN
ftr-353	3116	10	concluded	conclude	VERB
ftr-353	3116	11	that	that	SCONJ
ftr-353	3116	12	the	the	DET
ftr-353	3116	13	application	application	NOUN
ftr-353	3116	14	of	of	ADP
ftr-353	3116	15	colony	colony	NOUN
ftr-353	3116	16	,	,	PUNCT
ftr-353	3116	17	inc	inc	PROPN
ftr-353	3116	18	.	.	PROPN
ftr-353	3116	19	v.	v.	PROPN
ftr-353	3116	20	commissioner	commissioner	PROPN
ftr-353	3116	21	,	,	PUNCT
ftr-353	3116	22	357	357	NUM
ftr-353	3116	23	u.s	u.s	PROPN
ftr-353	3116	24	.	.	PROPN
ftr-353	3116	25	28	28	NUM
ftr-353	3116	26	(	(	PUNCT
ftr-353	3116	27	1958	1958	NUM
ftr-353	3116	28	)	)	PUNCT
ftr-353	3116	29	,	,	PUNCT
ftr-353	3116	30	is	be	AUX
ftr-353	3116	31	limited	limit	VERB
ftr-353	3116	32	to	to	ADP
ftr-353	3116	33	situations	situation	NOUN
ftr-353	3116	34	described	describe	VERB
ftr-353	3116	35	in	in	ADP
ftr-353	3116	36	§	§	PROPN
ftr-353	3116	37	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-353	3116	38	)	)	PUNCT
ftr-353	3116	39	,	,	PUNCT
ftr-353	3116	40	which	which	PRON
ftr-353	3116	41	applies	apply	VERB
ftr-353	3116	42	to	to	ADP
ftr-353	3116	43	trade	trade	NOUN
ftr-353	3116	44	or	or	CCONJ
ftr-353	3116	45	business	business	NOUN
ftr-353	3116	46	sales	sale	NOUN
ftr-353	3116	47	of	of	ADP
ftr-353	3116	48	goods	good	NOUN
ftr-353	3116	49	or	or	CCONJ
ftr-353	3116	50	services	service	NOUN
ftr-353	3116	51	.	.	PUNCT
ftr-353	3117	1	(	(	PUNCT
ftr-353	3117	2	“	"	PUNCT
ftr-353	3117	3	in	in	ADP
ftr-353	3117	4	the	the	DET
ftr-353	3117	5	case	case	NOUN
ftr-353	3117	6	of	of	ADP
ftr-353	3117	7	a	a	DET
ftr-353	3117	8	trade	trade	NOUN
ftr-353	3117	9	or	or	CCONJ
ftr-353	3117	10	business	business	NOUN
ftr-353	3117	11	,	,	PUNCT
ftr-353	3117	12	the	the	DET
ftr-353	3117	13	term	term	NOUN
ftr-353	3117	14	‘	'	PUNCT
ftr-353	3117	15	gross	gross	ADJ
ftr-353	3117	16	income	income	NOUN
ftr-353	3117	17	’	'	PUNCT
ftr-353	3117	18	means	mean	VERB
ftr-353	3117	19	the	the	DET
ftr-353	3117	20	total	total	NOUN
ftr-353	3117	21	of	of	ADP
ftr-353	3117	22	the	the	DET
ftr-353	3117	23	amounts	amount	NOUN
ftr-353	3117	24	received	receive	VERB
ftr-353	3117	25	or	or	CCONJ
ftr-353	3117	26	accrued	accrue	VERB
ftr-353	3117	27	from	from	ADP
ftr-353	3117	28	the	the	DET
ftr-353	3117	29	sale	sale	NOUN
ftr-353	3117	30	of	of	ADP
ftr-353	3117	31	goods	good	NOUN
ftr-353	3117	32	or	or	CCONJ
ftr-353	3117	33	services	service	NOUN
ftr-353	3117	34	(	(	PUNCT
ftr-353	3117	35	if	if	SCONJ
ftr-353	3117	36	such	such	ADJ
ftr-353	3117	37	amounts	amount	NOUN
ftr-353	3117	38	are	be	AUX
ftr-353	3117	39	required	require	VERB
ftr-353	3117	40	to	to	PART
ftr-353	3117	41	be	be	AUX
ftr-353	3117	42	shown	show	VERB
ftr-353	3117	43	on	on	ADP
ftr-353	3117	44	the	the	DET
ftr-353	3117	45	return	return	NOUN
ftr-353	3117	46	)	)	PUNCT
ftr-353	3117	47	prior	prior	ADV
ftr-353	3117	48	to	to	ADP
ftr-353	3117	49	diminution	diminution	NOUN
ftr-353	3117	50	by	by	ADP
ftr-353	3117	51	the	the	DET
ftr-353	3117	52	cost	cost	NOUN
ftr-353	3117	53	of	of	ADP
ftr-353	3117	54	such	such	ADJ
ftr-353	3117	55	sales	sale	NOUN
ftr-353	3117	56	or	or	CCONJ
ftr-353	3117	57	services	service	NOUN
ftr-353	3117	58	.	.	PUNCT
ftr-353	3117	59	”	"	PUNCT
ftr-353	3117	60	)	)	PUNCT
ftr-353	3117	61	because	because	SCONJ
ftr-353	3117	62	the	the	DET
ftr-353	3117	63	transaction	transaction	NOUN
ftr-353	3117	64	at	at	ADP
ftr-353	3117	65	issue	issue	NOUN
ftr-353	3117	66	was	be	AUX
ftr-353	3117	67	the	the	DET
ftr-353	3117	68	partnership	partnership	NOUN
ftr-353	3117	69	’s	’s	PART
ftr-353	3117	70	sale	sale	NOUN
ftr-353	3117	71	of	of	ADP
ftr-353	3117	72	a	a	DET
ftr-353	3117	73	ranch	ranch	NOUN
ftr-353	3117	74	,	,	PUNCT
ftr-353	3117	75	which	which	PRON
ftr-353	3117	76	was	be	AUX
ftr-353	3117	77	not	not	PART
ftr-353	3117	78	a	a	DET
ftr-353	3117	79	business	business	NOUN
ftr-353	3117	80	sale	sale	NOUN
ftr-353	3117	81	of	of	ADP
ftr-353	3117	82	goods	good	NOUN
ftr-353	3117	83	or	or	CCONJ
ftr-353	3117	84	services	service	NOUN
ftr-353	3117	85	,	,	PUNCT
ftr-353	3117	86	the	the	DET
ftr-353	3117	87	gross	gross	ADJ
ftr-353	3117	88	receipts	receipt	NOUN
ftr-353	3117	89	test	test	NOUN
ftr-353	3117	90	did	do	AUX
ftr-353	3117	91	not	not	PART
ftr-353	3117	92	apply	apply	VERB
ftr-353	3117	93	.	.	PUNCT
ftr-353	3118	1	on	on	ADP
ftr-353	3118	2	the	the	DET
ftr-353	3118	3	facts	fact	NOUN
ftr-353	3118	4	,	,	PUNCT
ftr-353	3118	5	the	the	DET
ftr-353	3118	6	partners	partner	NOUN
ftr-353	3118	7	’	'	PUNCT
ftr-353	3118	8	and	and	CCONJ
ftr-353	3118	9	partnership	partnership	NOUN
ftr-353	3118	10	returns	return	NOUN
ftr-353	3118	11	failed	fail	VERB
ftr-353	3118	12	to	to	PART
ftr-353	3118	13	adequately	adequately	ADV
ftr-353	3118	14	apprise	apprise	VERB
ftr-353	3118	15	the	the	DET
ftr-353	3118	16	irs	irs	PROPN
ftr-353	3118	17	of	of	ADP
ftr-353	3118	18	the	the	DET
ftr-353	3118	19	amount	amount	NOUN
ftr-353	3118	20	of	of	ADP
ftr-353	3118	21	gain	gain	NOUN
ftr-353	3118	22	in	in	ADP
ftr-353	3118	23	a	a	DET
ftr-353	3118	24	variant	variant	NOUN
ftr-353	3118	25	of	of	ADP
ftr-353	3118	26	the	the	DET
ftr-353	3118	27	son	son	NOUN
ftr-353	3118	28	-	-	PUNCT
ftr-353	3118	29	ofboss	ofboss	PROPN
ftr-353	3118	30	tax	tax	NOUN
ftr-353	3118	31	shelter	shelter	NOUN
ftr-353	3118	32	.	.	PUNCT
ftr-353	3119	1	accordingly	accordingly	ADV
ftr-353	3119	2	,	,	PUNCT
ftr-353	3119	3	the	the	DET
ftr-353	3119	4	partnership	partnership	NOUN
ftr-353	3119	5	did	do	AUX
ftr-353	3119	6	not	not	PART
ftr-353	3119	7	show	show	VERB
ftr-353	3119	8	that	that	SCONJ
ftr-353	3119	9	the	the	DET
ftr-353	3119	10	extended	extended	ADJ
ftr-353	3119	11	limitations	limitation	NOUN
ftr-353	3119	12	period	period	NOUN
ftr-353	3119	13	was	be	AUX
ftr-353	3119	14	inapplicable	inapplicable	ADJ
ftr-353	3119	15	.	.	PUNCT
ftr-353	3120	1	the	the	DET
ftr-353	3120	2	amended	amend	VERB
ftr-353	3120	3	order	order	NOUN
ftr-353	3120	4	certified	certify	VERB
ftr-353	3120	5	and	and	CCONJ
ftr-353	3120	6	interlocutory	interlocutory	NOUN
ftr-353	3120	7	appeal	appeal	NOUN
ftr-353	3120	8	and	and	CCONJ
ftr-353	3120	9	stayed	stay	VERB
ftr-353	3120	10	the	the	DET
ftr-353	3120	11	case	case	NOUN
ftr-353	3120	12	pending	pende	VERB
ftr-353	3120	13	further	further	ADJ
ftr-353	3120	14	court	court	NOUN
ftr-353	3120	15	order	order	NOUN
ftr-353	3120	16	,	,	PUNCT
ftr-353	3120	17	because	because	SCONJ
ftr-353	3120	18	of	of	ADP
ftr-353	3120	19	the	the	DET
ftr-353	3120	20	split	split	NOUN
ftr-353	3120	21	of	of	ADP
ftr-353	3120	22	opinion	opinion	NOUN
ftr-353	3120	23	between	between	ADP
ftr-353	3120	24	salman	salman	PROPN
ftr-353	3120	25	ranch	ranch	PROPN
ftr-353	3120	26	,	,	PUNCT
ftr-353	3120	27	on	on	ADP
ftr-353	3120	28	the	the	DET
ftr-353	3120	29	one	one	NUM
ftr-353	3120	30	hand	hand	NOUN
ftr-353	3120	31	,	,	PUNCT
ftr-353	3120	32	and	and	CCONJ
ftr-353	3120	33	bakersfield	bakersfield	PROPN
ftr-353	3120	34	energy	energy	NOUN
ftr-353	3120	35	partners	partner	NOUN
ftr-353	3120	36	and	and	CCONJ
ftr-353	3120	37	brandon	brandon	PROPN
ftr-353	3120	38	ridge	ridge	PROPN
ftr-353	3120	39	partners	partner	NOUN
ftr-353	3120	40	,	,	PUNCT
ftr-353	3120	41	on	on	ADP
ftr-353	3120	42	the	the	DET
ftr-353	3120	43	other	other	ADJ
ftr-353	3120	44	hand	hand	NOUN
ftr-353	3120	45	.	.	PUNCT
ftr-353	3121	1	(	(	PUNCT
ftr-353	3121	2	f	f	X
ftr-353	3121	3	)	)	PUNCT
ftr-353	3121	4	and	and	CCONJ
ftr-353	3121	5	the	the	DET
ftr-353	3121	6	pro	pro	ADJ
ftr-353	3121	7	-	-	ADJ
ftr-353	3121	8	government	government	ADJ
ftr-353	3121	9	opinion	opinion	NOUN
ftr-353	3121	10	by	by	ADP
ftr-353	3121	11	judge	judge	PROPN
ftr-353	3121	12	miller	miller	PROPN
ftr-353	3121	13	is	be	AUX
ftr-353	3121	14	slapped	slap	VERB
ftr-353	3121	15	down	down	ADP
ftr-353	3121	16	by	by	ADP
ftr-353	3121	17	the	the	DET
ftr-353	3121	18	federal	federal	ADJ
ftr-353	3121	19	circuit	circuit	NOUN
ftr-353	3121	20	.	.	PUNCT
ftr-353	3122	1	salman	salman	PROPN
ftr-353	3122	2	ranch	ranch	PROPN
ftr-353	3122	3	ltd	ltd	PROPN
ftr-353	3122	4	.	.	PROPN
ftr-353	3123	1	v.	v.	PROPN
ftr-353	3123	2	united	united	PROPN
ftr-353	3123	3	states	states	PROPN
ftr-353	3123	4	,	,	PUNCT
ftr-353	3123	5	573	573	NUM
ftr-353	3123	6	f.3d	f.3d	NUM
ftr-353	3123	7	1362	1362	NUM
ftr-353	3123	8	(	(	PUNCT
ftr-353	3123	9	fed	fed	PROPN
ftr-353	3123	10	.	.	PUNCT
ftr-353	3123	11	cir	cir	PROPN
ftr-353	3123	12	.	.	PUNCT
ftr-353	3124	1	7/30/09	7/30/09	NUM
ftr-353	3124	2	)	)	PUNCT
ftr-353	3124	3	.	.	PUNCT
ftr-353	3125	1	following	follow	VERB
ftr-353	3125	2	colony	colony	PROPN
ftr-353	3125	3	,	,	PUNCT
ftr-353	3125	4	inc	inc	PROPN
ftr-353	3125	5	.	.	PROPN
ftr-353	3125	6	v.	v.	PROPN
ftr-353	3125	7	commissioner	commissioner	PROPN
ftr-353	3125	8	,	,	PUNCT
ftr-353	3125	9	357	357	NUM
ftr-353	3125	10	u.s	u.s	PROPN
ftr-353	3125	11	.	.	PROPN
ftr-353	3125	12	28	28	NUM
ftr-353	3125	13	(	(	PUNCT
ftr-353	3125	14	1958	1958	NUM
ftr-353	3125	15	)	)	PUNCT
ftr-353	3125	16	,	,	PUNCT
ftr-353	3125	17	the	the	DET
ftr-353	3125	18	federal	federal	ADJ
ftr-353	3125	19	circuit	circuit	NOUN
ftr-353	3125	20	(	(	PUNCT
ftr-353	3125	21	judge	judge	NOUN
ftr-353	3125	22	schall	schall	PROPN
ftr-353	3125	23	,	,	PUNCT
ftr-353	3125	24	2	2	NUM
ftr-353	3125	25	-	-	SYM
ftr-353	3125	26	1	1	NUM
ftr-353	3125	27	)	)	PUNCT
ftr-353	3125	28	held	hold	VERB
ftr-353	3125	29	that	that	SCONJ
ftr-353	3125	30	“	"	PUNCT
ftr-353	3125	31	omits	omit	VERB
ftr-353	3125	32	from	from	ADP
ftr-353	3125	33	gross	gross	ADJ
ftr-353	3125	34	income	income	NOUN
ftr-353	3125	35	an	an	DET
ftr-353	3125	36	amount	amount	NOUN
ftr-353	3125	37	properly	properly	ADV
ftr-353	3125	38	includable	includable	ADJ
ftr-353	3125	39	therein	therein	ADV
ftr-353	3125	40	”	"	PUNCT
ftr-353	3125	41	in	in	ADP
ftr-353	3125	42	§	§	PROPN
ftr-353	3125	43	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-353	3125	44	)	)	PUNCT
ftr-353	3125	45	does	do	AUX
ftr-353	3125	46	not	not	PART
ftr-353	3125	47	include	include	VERB
ftr-353	3125	48	an	an	DET
ftr-353	3125	49	overstatement	overstatement	NOUN
ftr-353	3125	50	of	of	ADP
ftr-353	3125	51	basis	basis	NOUN
ftr-353	3125	52	.	.	PUNCT
ftr-353	3126	1	accordingly	accordingly	ADV
ftr-353	3126	2	,	,	PUNCT
ftr-353	3126	3	the	the	DET
ftr-353	3126	4	six	six	NUM
ftr-353	3126	5	-	-	PUNCT
ftr-353	3126	6	year	year	NOUN
ftr-353	3126	7	statute	statute	NOUN
ftr-353	3126	8	of	of	ADP
ftr-353	3126	9	limitations	limitation	NOUN
ftr-353	3126	10	on	on	ADP
ftr-353	3126	11	assessment	assessment	NOUN
ftr-353	3126	12	did	do	AUX
ftr-353	3126	13	not	not	PART
ftr-353	3126	14	apply	apply	VERB
ftr-353	3126	15	—	—	PUNCT
ftr-353	3126	16	the	the	DET
ftr-353	3126	17	normal	normal	ADJ
ftr-353	3126	18	three	three	NUM
ftr-353	3126	19	-	-	PUNCT
ftr-353	3126	20	year	year	NOUN
ftr-353	3126	21	period	period	NOUN
ftr-353	3126	22	of	of	ADP
ftr-353	3126	23	limitations	limitation	NOUN
ftr-353	3126	24	applied	apply	VERB
ftr-353	3126	25	.	.	PUNCT
ftr-353	3127	1	judge	judge	PROPN
ftr-353	3127	2	newman	newman	PROPN
ftr-353	3127	3	dissented	dissent	VERB
ftr-353	3127	4	.	.	PUNCT
ftr-353	3128	1	(	(	PUNCT
ftr-353	3128	2	g	g	NOUN
ftr-353	3128	3	)	)	PUNCT
ftr-353	3128	4	but	but	CCONJ
ftr-353	3128	5	a	a	DET
ftr-353	3128	6	second	second	ADJ
ftr-353	3128	7	district	district	NOUN
ftr-353	3128	8	court	court	NOUN
ftr-353	3128	9	sees	see	VERB
ftr-353	3128	10	it	it	PRON
ftr-353	3128	11	the	the	DET
ftr-353	3128	12	government	government	NOUN
ftr-353	3128	13	’s	’s	PART
ftr-353	3128	14	way	way	NOUN
ftr-353	3128	15	.	.	PUNCT
ftr-353	3129	1	home	home	NOUN
ftr-353	3129	2	concrete	concrete	PROPN
ftr-353	3129	3	&	&	CCONJ
ftr-353	3129	4	supply	supply	PROPN
ftr-353	3129	5	llc	llc	PROPN
ftr-353	3129	6	v.	v.	PROPN
ftr-353	3129	7	united	united	PROPN
ftr-353	3129	8	states	states	PROPN
ftr-353	3129	9	,	,	PUNCT
ftr-353	3129	10	599	599	NUM
ftr-353	3129	11	f.	f.	PROPN
ftr-353	3129	12	supp	supp	PROPN
ftr-353	3129	13	.	.	PUNCT
ftr-353	3130	1	2d	2d	NOUN
ftr-353	3130	2	678	678	NUM
ftr-353	3130	3	(	(	PUNCT
ftr-353	3130	4	e.d	e.d	PROPN
ftr-353	3130	5	.	.	PROPN
ftr-353	3130	6	n.c	n.c	PROPN
ftr-353	3130	7	.	.	PROPN
ftr-353	3130	8	10/21/08	10/21/08	NUM
ftr-353	3130	9	)	)	PUNCT
ftr-353	3130	10	.	.	PUNCT
ftr-353	3131	1	the	the	DET
ftr-353	3131	2	court	court	NOUN
ftr-353	3131	3	held	hold	VERB
ftr-353	3131	4	that	that	SCONJ
ftr-353	3131	5	§	§	PROPN
ftr-353	3131	6	6501(e	6501(e	NOUN
ftr-353	3131	7	)	)	PUNCT
ftr-353	3131	8	extends	extend	VERB
ftr-353	3131	9	the	the	DET
ftr-353	3131	10	statute	statute	NOUN
ftr-353	3131	11	of	of	ADP
ftr-353	3131	12	limitations	limitation	NOUN
ftr-353	3131	13	for	for	ADP
ftr-353	3131	14	deficiencies	deficiency	NOUN
ftr-353	3131	15	attributable	attributable	ADJ
ftr-353	3131	16	to	to	ADP
ftr-353	3131	17	basis	basis	NOUN
ftr-353	3131	18	overstatements	overstatement	NOUN
ftr-353	3131	19	that	that	PRON
ftr-353	3131	20	result	result	VERB
ftr-353	3131	21	in	in	ADP
ftr-353	3131	22	omitted	omit	VERB
ftr-353	3131	23	gross	gross	ADJ
ftr-353	3131	24	income	income	NOUN
ftr-353	3131	25	exceeding	exceed	VERB
ftr-353	3131	26	25	25	NUM
ftr-353	3131	27	percent	percent	NOUN
ftr-353	3131	28	of	of	ADP
ftr-353	3131	29	the	the	DET
ftr-353	3131	30	gross	gross	ADJ
ftr-353	3131	31	income	income	NOUN
ftr-353	3131	32	reported	report	VERB
ftr-353	3131	33	on	on	ADP
ftr-353	3131	34	the	the	DET
ftr-353	3131	35	return	return	NOUN
ftr-353	3131	36	.	.	PUNCT
ftr-353	3132	1	the	the	DET
ftr-353	3132	2	court	court	NOUN
ftr-353	3132	3	refused	refuse	VERB
ftr-353	3132	4	to	to	PART
ftr-353	3132	5	follow	follow	VERB
ftr-353	3132	6	the	the	DET
ftr-353	3132	7	tax	tax	NOUN
ftr-353	3132	8	court	court	NOUN
ftr-353	3132	9	’s	’s	PART
ftr-353	3132	10	decisions	decision	NOUN
ftr-353	3132	11	in	in	ADP
ftr-353	3132	12	bakersfield	bakersfield	PROPN
ftr-353	3132	13	energy	energy	NOUN
ftr-353	3132	14	partners	partner	NOUN
ftr-353	3132	15	and	and	CCONJ
ftr-353	3132	16	grapevine	grapevine	NOUN
ftr-353	3132	17	imports	import	NOUN
ftr-353	3132	18	,	,	PUNCT
ftr-353	3132	19	because	because	SCONJ
ftr-353	3132	20	it	it	PRON
ftr-353	3132	21	concluded	conclude	VERB
ftr-353	3132	22	that	that	SCONJ
ftr-353	3132	23	those	those	DET
ftr-353	3132	24	cases	case	NOUN
ftr-353	3132	25	were	be	AUX
ftr-353	3132	26	erroneously	erroneously	ADV
ftr-353	3132	27	decided	decide	VERB
ftr-353	3132	28	.	.	PUNCT
ftr-353	3133	1	(	(	PUNCT
ftr-353	3133	2	h	h	X
ftr-353	3133	3	)	)	PUNCT
ftr-353	3133	4	a	a	DET
ftr-353	3133	5	hiccup	hiccup	NOUN
ftr-353	3133	6	from	from	ADP
ftr-353	3133	7	judge	judge	NOUN
ftr-353	3133	8	goeke	goeke	ADJ
ftr-353	3133	9	in	in	ADP
ftr-353	3133	10	the	the	DET
ftr-353	3133	11	tax	tax	NOUN
ftr-353	3133	12	court	court	NOUN
ftr-353	3133	13	:	:	PUNCT
ftr-353	3133	14	overstated	overstate	VERB
ftr-353	3133	15	basis	basis	NOUN
ftr-353	3133	16	in	in	ADP
ftr-353	3133	17	an	an	DET
ftr-353	3133	18	abusive	abusive	ADJ
ftr-353	3133	19	tax	tax	NOUN
ftr-353	3133	20	shelter	shelter	NOUN
ftr-353	3133	21	is	be	AUX
ftr-353	3133	22	a	a	DET
ftr-353	3133	23	substantial	substantial	ADJ
ftr-353	3133	24	omission	omission	NOUN
ftr-353	3133	25	from	from	ADP
ftr-353	3133	26	gross	gross	ADJ
ftr-353	3133	27	income	income	NOUN
ftr-353	3133	28	that	that	PRON
ftr-353	3133	29	extends	extend	VERB
ftr-353	3133	30	the	the	DET
ftr-353	3133	31	statute	statute	NOUN
ftr-353	3133	32	of	of	ADP
ftr-353	3133	33	limitations	limitation	NOUN
ftr-353	3133	34	.	.	PUNCT
ftr-353	3134	1	highwood	highwood	PROPN
ftr-353	3134	2	partners	partner	NOUN
ftr-353	3134	3	v.	v.	ADP
ftr-353	3134	4	commissioner	commissioner	PROPN
ftr-353	3134	5	,	,	PUNCT
ftr-353	3134	6	133	133	NUM
ftr-353	3134	7	t.c	t.c	PROPN
ftr-353	3134	8	.	.	PUNCT
ftr-353	3135	1	no	no	INTJ
ftr-353	3135	2	.	.	NOUN
ftr-353	3135	3	1	1	NUM
ftr-353	3135	4	(	(	PUNCT
ftr-353	3135	5	8/13/09	8/13/09	NUM
ftr-353	3135	6	)	)	PUNCT
ftr-353	3135	7	.	.	PUNCT
ftr-353	3136	1	the	the	DET
ftr-353	3136	2	taxpayers	taxpayer	NOUN
ftr-353	3136	3	invested	invest	VERB
ftr-353	3136	4	through	through	ADP
ftr-353	3136	5	partnerships	partnership	NOUN
ftr-353	3136	6	in	in	ADP
ftr-353	3136	7	foreign	foreign	ADJ
ftr-353	3136	8	currency	currency	NOUN
ftr-353	3136	9	digital	digital	ADJ
ftr-353	3136	10	options	option	NOUN
ftr-353	3136	11	contracts	contract	NOUN
ftr-353	3136	12	designed	design	VERB
ftr-353	3136	13	to	to	PART
ftr-353	3136	14	increase	increase	VERB
ftr-353	3136	15	partnership	partnership	NOUN
ftr-353	3136	16	basis	basis	NOUN
ftr-353	3136	17	and	and	CCONJ
ftr-353	3136	18	generate	generate	VERB
ftr-353	3136	19	losses	loss	NOUN
ftr-353	3136	20	marketed	market	VERB
ftr-353	3136	21	by	by	ADP
ftr-353	3136	22	jenkens	jenkens	PROPN
ftr-353	3136	23	&	&	CCONJ
ftr-353	3136	24	gilchrist	gilchrist	PROPN
ftr-353	3136	25	(	(	PUNCT
ftr-353	3136	26	son	son	NOUN
ftr-353	3136	27	-	-	PUNCT
ftr-353	3136	28	of	of	ADP
ftr-353	3136	29	-	-	PUNCT
ftr-353	3136	30	boss	boss	NOUN
ftr-353	3136	31	and	and	CCONJ
ftr-353	3136	32	miscellaneous	miscellaneous	ADJ
ftr-353	3136	33	other	other	ADJ
ftr-353	3136	34	names	name	NOUN
ftr-353	3136	35	)	)	PUNCT
ftr-353	3136	36	.	.	PUNCT
ftr-353	3137	1	after	after	ADP
ftr-353	3137	2	expiration	expiration	NOUN
ftr-353	3137	3	of	of	ADP
ftr-353	3137	4	the	the	DET
ftr-353	3137	5	three	three	NUM
ftr-353	3137	6	-	-	PUNCT
ftr-353	3137	7	year	year	NOUN
ftr-353	3137	8	statute	statute	NOUN
ftr-353	3137	9	of	of	ADP
ftr-353	3137	10	limitations	limitation	NOUN
ftr-353	3137	11	,	,	PUNCT
ftr-353	3137	12	the	the	DET
ftr-353	3137	13	irs	irs	PROPN
ftr-353	3137	14	issued	issue	VERB
ftr-353	3137	15	an	an	DET
ftr-353	3137	16	fpaa	fpaa	NOUN
ftr-353	3137	17	to	to	ADP
ftr-353	3137	18	the	the	DET
ftr-353	3137	19	partnership	partnership	NOUN
ftr-353	3137	20	based	base	VERB
ftr-353	3137	21	on	on	ADP
ftr-353	3137	22	the	the	DET
ftr-353	3137	23	six	six	NUM
ftr-353	3137	24	-	-	PUNCT
ftr-353	3137	25	year	year	NOUN
ftr-353	3137	26	statute	statute	NOUN
ftr-353	3137	27	of	of	ADP
ftr-353	3137	28	§	§	PROPN
ftr-353	3137	29	6501(e)(1	6501(e)(1	NOUN
ftr-353	3137	30	)	)	PUNCT
ftr-353	3137	31	applicable	applicable	ADJ
ftr-353	3137	32	if	if	SCONJ
ftr-353	3137	33	233	233	NUM
ftr-353	3137	34	florida	florida	PROPN
ftr-353	3137	35	tax	tax	NOUN
ftr-353	3137	36	review	review	NOUN
ftr-353	3137	37	[	[	X
ftr-353	3137	38	vol	vol	NOUN
ftr-353	3137	39	.	.	PUNCT
ftr-353	3138	1	10	10	NUM
ftr-353	3138	2	:	:	PUNCT
ftr-353	3138	3	si	si	X
ftr-353	3138	4	there	there	PRON
ftr-353	3138	5	was	be	VERB
ftr-353	3138	6	a	a	DET
ftr-353	3138	7	greater	great	ADJ
ftr-353	3138	8	than	than	ADP
ftr-353	3138	9	25	25	NUM
ftr-353	3138	10	percent	percent	NOUN
ftr-353	3138	11	omission	omission	NOUN
ftr-353	3138	12	of	of	ADP
ftr-353	3138	13	gross	gross	ADJ
ftr-353	3138	14	income	income	NOUN
ftr-353	3138	15	on	on	ADP
ftr-353	3138	16	each	each	DET
ftr-353	3138	17	partner	partner	NOUN
ftr-353	3138	18	’s	’s	PART
ftr-353	3138	19	or	or	CCONJ
ftr-353	3138	20	the	the	DET
ftr-353	3138	21	partnership	partnership	NOUN
ftr-353	3138	22	’s	’s	PART
ftr-353	3138	23	return	return	NOUN
ftr-353	3138	24	.	.	PUNCT
ftr-353	3139	1	the	the	DET
ftr-353	3139	2	court	court	NOUN
ftr-353	3139	3	(	(	PUNCT
ftr-353	3139	4	judge	judge	NOUN
ftr-353	3139	5	goeke	goeke	ADJ
ftr-353	3139	6	)	)	PUNCT
ftr-353	3139	7	held	hold	VERB
ftr-353	3139	8	that	that	SCONJ
ftr-353	3139	9	the	the	DET
ftr-353	3139	10	digital	digital	ADJ
ftr-353	3139	11	options	option	NOUN
ftr-353	3139	12	contracts	contract	NOUN
ftr-353	3139	13	produced	produce	VERB
ftr-353	3139	14	§	§	PROPN
ftr-353	3139	15	988	988	NUM
ftr-353	3139	16	exchange	exchange	NOUN
ftr-353	3139	17	gain	gain	NOUN
ftr-353	3139	18	on	on	ADP
ftr-353	3139	19	foreign	foreign	ADJ
ftr-353	3139	20	currency	currency	NOUN
ftr-353	3139	21	transactions	transaction	NOUN
ftr-353	3139	22	,	,	PUNCT
ftr-353	3139	23	which	which	PRON
ftr-353	3139	24	,	,	PUNCT
ftr-353	3139	25	under	under	ADP
ftr-353	3139	26	the	the	DET
ftr-353	3139	27	regulations	regulation	NOUN
ftr-353	3139	28	,	,	PUNCT
ftr-353	3139	29	are	be	AUX
ftr-353	3139	30	required	require	VERB
ftr-353	3139	31	to	to	PART
ftr-353	3139	32	be	be	AUX
ftr-353	3139	33	separately	separately	ADV
ftr-353	3139	34	stated	state	VERB
ftr-353	3139	35	.	.	PUNCT
ftr-353	3140	1	the	the	DET
ftr-353	3140	2	long	long	ADJ
ftr-353	3140	3	and	and	CCONJ
ftr-353	3140	4	short	short	ADJ
ftr-353	3140	5	positions	position	NOUN
ftr-353	3140	6	of	of	ADP
ftr-353	3140	7	the	the	DET
ftr-353	3140	8	options	option	NOUN
ftr-353	3140	9	contracts	contract	NOUN
ftr-353	3140	10	were	be	AUX
ftr-353	3140	11	treated	treat	VERB
ftr-353	3140	12	as	as	ADP
ftr-353	3140	13	separate	separate	ADJ
ftr-353	3140	14	transactions	transaction	NOUN
ftr-353	3140	15	.	.	PUNCT
ftr-353	3141	1	thus	thus	ADV
ftr-353	3141	2	,	,	PUNCT
ftr-353	3141	3	failure	failure	NOUN
ftr-353	3141	4	to	to	PART
ftr-353	3141	5	report	report	VERB
ftr-353	3141	6	the	the	DET
ftr-353	3141	7	gain	gain	NOUN
ftr-353	3141	8	on	on	ADP
ftr-353	3141	9	the	the	DET
ftr-353	3141	10	short	short	ADJ
ftr-353	3141	11	position	position	NOUN
ftr-353	3141	12	,	,	PUNCT
ftr-353	3141	13	not	not	PART
ftr-353	3141	14	offset	offset	VERB
ftr-353	3141	15	by	by	ADP
ftr-353	3141	16	losses	loss	NOUN
ftr-353	3141	17	on	on	ADP
ftr-353	3141	18	the	the	DET
ftr-353	3141	19	accompanying	accompanying	ADJ
ftr-353	3141	20	stock	stock	NOUN
ftr-353	3141	21	sale	sale	NOUN
ftr-353	3141	22	,	,	PUNCT
ftr-353	3141	23	represented	represent	VERB
ftr-353	3141	24	an	an	DET
ftr-353	3141	25	omission	omission	NOUN
ftr-353	3141	26	of	of	ADP
ftr-353	3141	27	gross	gross	ADJ
ftr-353	3141	28	income	income	NOUN
ftr-353	3141	29	.	.	PUNCT
ftr-353	3142	1	the	the	DET
ftr-353	3142	2	court	court	NOUN
ftr-353	3142	3	also	also	ADV
ftr-353	3142	4	rejected	reject	VERB
ftr-353	3142	5	the	the	DET
ftr-353	3142	6	taxpayer	taxpayer	NOUN
ftr-353	3142	7	’s	’s	PART
ftr-353	3142	8	argument	argument	NOUN
ftr-353	3142	9	that	that	SCONJ
ftr-353	3142	10	because	because	SCONJ
ftr-353	3142	11	the	the	DET
ftr-353	3142	12	irs	irs	PROPN
ftr-353	3142	13	asserted	assert	VERB
ftr-353	3142	14	that	that	SCONJ
ftr-353	3142	15	the	the	DET
ftr-353	3142	16	options	option	NOUN
ftr-353	3142	17	transactions	transaction	NOUN
ftr-353	3142	18	should	should	AUX
ftr-353	3142	19	be	be	AUX
ftr-353	3142	20	disregarded	disregard	VERB
ftr-353	3142	21	in	in	ADP
ftr-353	3142	22	full	full	ADJ
ftr-353	3142	23	,	,	PUNCT
ftr-353	3142	24	there	there	PRON
ftr-353	3142	25	can	can	AUX
ftr-353	3142	26	be	be	AUX
ftr-353	3142	27	no	no	DET
ftr-353	3142	28	omission	omission	NOUN
ftr-353	3142	29	of	of	ADP
ftr-353	3142	30	gross	gross	ADJ
ftr-353	3142	31	income	income	NOUN
ftr-353	3142	32	from	from	ADP
ftr-353	3142	33	the	the	DET
ftr-353	3142	34	disregarded	disregarded	ADJ
ftr-353	3142	35	short	short	ADJ
ftr-353	3142	36	position	position	NOUN
ftr-353	3142	37	.	.	PUNCT
ftr-353	3143	1	finally	finally	ADV
ftr-353	3143	2	,	,	PUNCT
ftr-353	3143	3	the	the	DET
ftr-353	3143	4	court	court	NOUN
ftr-353	3143	5	refused	refuse	VERB
ftr-353	3143	6	to	to	PART
ftr-353	3143	7	apply	apply	VERB
ftr-353	3143	8	the	the	DET
ftr-353	3143	9	adequate	adequate	ADJ
ftr-353	3143	10	disclosure	disclosure	NOUN
ftr-353	3143	11	safe	safe	ADJ
ftr-353	3143	12	harbor	harbor	NOUN
ftr-353	3143	13	of	of	ADP
ftr-353	3143	14	§	§	PROPN
ftr-353	3143	15	6501(e)(1)(a)(ii	6501(e)(1)(a)(ii	NUM
ftr-353	3143	16	)	)	PUNCT
ftr-353	3143	17	because	because	SCONJ
ftr-353	3143	18	the	the	DET
ftr-353	3143	19	taxpayer	taxpayer	NOUN
ftr-353	3143	20	’s	’s	PART
ftr-353	3143	21	netting	netting	NOUN
ftr-353	3143	22	of	of	ADP
ftr-353	3143	23	the	the	DET
ftr-353	3143	24	gain	gain	NOUN
ftr-353	3143	25	and	and	CCONJ
ftr-353	3143	26	loss	loss	NOUN
ftr-353	3143	27	from	from	ADP
ftr-353	3143	28	the	the	DET
ftr-353	3143	29	long	long	ADJ
ftr-353	3143	30	and	and	CCONJ
ftr-353	3143	31	short	short	ADJ
ftr-353	3143	32	positions	position	NOUN
ftr-353	3143	33	was	be	AUX
ftr-353	3143	34	intended	intend	VERB
ftr-353	3143	35	to	to	PART
ftr-353	3143	36	mislead	mislead	VERB
ftr-353	3143	37	and	and	CCONJ
ftr-353	3143	38	hide	hide	VERB
ftr-353	3143	39	the	the	DET
ftr-353	3143	40	existence	existence	NOUN
ftr-353	3143	41	of	of	ADP
ftr-353	3143	42	the	the	DET
ftr-353	3143	43	gain	gain	NOUN
ftr-353	3143	44	and	and	CCONJ
ftr-353	3143	45	did	do	AUX
ftr-353	3143	46	not	not	PART
ftr-353	3143	47	apprise	apprise	VERB
ftr-353	3143	48	the	the	DET
ftr-353	3143	49	irs	irs	PROPN
ftr-353	3143	50	of	of	ADP
ftr-353	3143	51	the	the	DET
ftr-353	3143	52	existence	existence	NOUN
ftr-353	3143	53	of	of	ADP
ftr-353	3143	54	the	the	DET
ftr-353	3143	55	gain	gain	NOUN
ftr-353	3143	56	.	.	PUNCT
ftr-353	3144	1	(	(	PUNCT
ftr-353	3144	2	i	i	NOUN
ftr-353	3144	3	)	)	PUNCT
ftr-353	3144	4	but	but	CCONJ
ftr-353	3144	5	judge	judge	NOUN
ftr-353	3144	6	haines	haine	NOUN
ftr-353	3144	7	follows	follow	VERB
ftr-353	3144	8	the	the	DET
ftr-353	3144	9	tax	tax	NOUN
ftr-353	3144	10	court	court	NOUN
ftr-353	3144	11	orthodoxy	orthodoxy	NOUN
ftr-353	3144	12	.	.	PUNCT
ftr-353	3145	1	beard	beard	PROPN
ftr-353	3145	2	v.	v.	PROPN
ftr-353	3145	3	commissioner	commissioner	PROPN
ftr-353	3145	4	,	,	PUNCT
ftr-353	3145	5	t.c	t.c	PROPN
ftr-353	3145	6	.	.	PROPN
ftr-353	3145	7	memo	memo	NOUN
ftr-353	3145	8	.	.	PUNCT
ftr-353	3146	1	2009	2009	NUM
ftr-353	3146	2	-	-	SYM
ftr-353	3146	3	184	184	NUM
ftr-353	3146	4	(	(	PUNCT
ftr-353	3146	5	8/11/09	8/11/09	NUM
ftr-353	3146	6	)	)	PUNCT
ftr-353	3146	7	.	.	PUNCT
ftr-353	3147	1	in	in	ADP
ftr-353	3147	2	a	a	DET
ftr-353	3147	3	basis	basis	NOUN
ftr-353	3147	4	offset	offset	NOUN
ftr-353	3147	5	deal	deal	NOUN
ftr-353	3147	6	involving	involve	VERB
ftr-353	3147	7	contributions	contribution	NOUN
ftr-353	3147	8	of	of	ADP
ftr-353	3147	9	long	long	ADJ
ftr-353	3147	10	and	and	CCONJ
ftr-353	3147	11	short	short	ADJ
ftr-353	3147	12	positions	position	NOUN
ftr-353	3147	13	in	in	ADP
ftr-353	3147	14	treasury	treasury	PROPN
ftr-353	3147	15	notes	note	NOUN
ftr-353	3147	16	contributed	contribute	VERB
ftr-353	3147	17	to	to	ADP
ftr-353	3147	18	s	s	PROPN
ftr-353	3147	19	corporations	corporation	NOUN
ftr-353	3147	20	,	,	PUNCT
ftr-353	3147	21	the	the	DET
ftr-353	3147	22	court	court	NOUN
ftr-353	3147	23	(	(	PUNCT
ftr-353	3147	24	judge	judge	NOUN
ftr-353	3147	25	haines	haine	NOUN
ftr-353	3147	26	)	)	PUNCT
ftr-353	3147	27	granted	grant	VERB
ftr-353	3147	28	summary	summary	NOUN
ftr-353	3147	29	judgment	judgment	NOUN
ftr-353	3147	30	to	to	ADP
ftr-353	3147	31	the	the	DET
ftr-353	3147	32	taxpayer	taxpayer	NOUN
ftr-353	3147	33	holding	hold	VERB
ftr-353	3147	34	that	that	SCONJ
ftr-353	3147	35	the	the	DET
ftr-353	3147	36	basis	basis	NOUN
ftr-353	3147	37	overstatement	overstatement	NOUN
ftr-353	3147	38	attributable	attributable	ADJ
ftr-353	3147	39	to	to	ADP
ftr-353	3147	40	the	the	DET
ftr-353	3147	41	short	short	ADJ
ftr-353	3147	42	sale	sale	NOUN
ftr-353	3147	43	was	be	AUX
ftr-353	3147	44	not	not	PART
ftr-353	3147	45	an	an	DET
ftr-353	3147	46	a	a	DET
ftr-353	3147	47	substantial	substantial	ADJ
ftr-353	3147	48	omission	omission	NOUN
ftr-353	3147	49	of	of	ADP
ftr-353	3147	50	gross	gross	ADJ
ftr-353	3147	51	income	income	NOUN
ftr-353	3147	52	.	.	PUNCT
ftr-353	3148	1	because	because	SCONJ
ftr-353	3148	2	the	the	DET
ftr-353	3148	3	transaction	transaction	NOUN
ftr-353	3148	4	involved	involve	VERB
ftr-353	3148	5	treasury	treasury	PROPN
ftr-353	3148	6	notes	note	NOUN
ftr-353	3148	7	,	,	PUNCT
ftr-353	3148	8	there	there	PRON
ftr-353	3148	9	were	be	VERB
ftr-353	3148	10	no	no	DET
ftr-353	3148	11	§	§	ADJ
ftr-353	3148	12	988	988	NUM
ftr-353	3148	13	issues	issue	NOUN
ftr-353	3148	14	involved	involve	VERB
ftr-353	3148	15	.	.	PUNCT
ftr-353	3149	1	this	this	DET
ftr-353	3149	2	holding	holding	NOUN
ftr-353	3149	3	is	be	AUX
ftr-353	3149	4	consistent	consistent	ADJ
ftr-353	3149	5	with	with	ADP
ftr-353	3149	6	bakersfield	bakersfield	PROPN
ftr-353	3149	7	energy	energy	NOUN
ftr-353	3149	8	partners	partner	NOUN
ftr-353	3149	9	v.	v.	ADP
ftr-353	3149	10	commissioner	commissioner	PROPN
ftr-353	3149	11	,	,	PUNCT
ftr-353	3149	12	568	568	NUM
ftr-353	3149	13	f.3d	f.3d	NUM
ftr-353	3149	14	767	767	NUM
ftr-353	3149	15	(	(	PUNCT
ftr-353	3149	16	9th	9th	ADJ
ftr-353	3149	17	cir	cir	NOUN
ftr-353	3149	18	.	.	PUNCT
ftr-353	3150	1	6/17/09	6/17/09	NUM
ftr-353	3150	2	)	)	PUNCT
ftr-353	3150	3	,	,	PUNCT
ftr-353	3150	4	and	and	CCONJ
ftr-353	3150	5	salman	salman	PROPN
ftr-353	3150	6	ranch	ranch	PROPN
ftr-353	3150	7	ltd	ltd	PROPN
ftr-353	3150	8	.	.	PROPN
ftr-353	3151	1	v.	v.	PROPN
ftr-353	3151	2	united	united	PROPN
ftr-353	3151	3	states	states	PROPN
ftr-353	3151	4	,	,	PUNCT
ftr-353	3151	5	573	573	NUM
ftr-353	3151	6	f.3d	f.3d	NUM
ftr-353	3151	7	1362	1362	NUM
ftr-353	3151	8	(	(	PUNCT
ftr-353	3151	9	fed	fed	PROPN
ftr-353	3151	10	.	.	PUNCT
ftr-353	3151	11	cir	cir	PROPN
ftr-353	3151	12	.	.	PUNCT
ftr-353	3152	1	7/30/09	7/30/09	NUM
ftr-353	3152	2	)	)	PUNCT
ftr-353	3152	3	.	.	PUNCT
ftr-353	3153	1	(	(	PUNCT
ftr-353	3153	2	j	j	NOUN
ftr-353	3153	3	)	)	PUNCT
ftr-353	3153	4	and	and	CCONJ
ftr-353	3153	5	the	the	DET
ftr-353	3153	6	irs	irs	PROPN
ftr-353	3153	7	loses	lose	VERB
ftr-353	3153	8	again	again	ADV
ftr-353	3153	9	in	in	ADP
ftr-353	3153	10	the	the	DET
ftr-353	3153	11	tax	tax	NOUN
ftr-353	3153	12	court	court	NOUN
ftr-353	3153	13	.	.	PUNCT
ftr-353	3154	1	intermountain	intermountain	PROPN
ftr-353	3154	2	insurance	insurance	NOUN
ftr-353	3154	3	service	service	NOUN
ftr-353	3154	4	of	of	ADP
ftr-353	3154	5	vail	vail	PROPN
ftr-353	3154	6	v.	v.	PROPN
ftr-353	3154	7	commissioner	commissioner	PROPN
ftr-353	3154	8	,	,	PUNCT
ftr-353	3154	9	t.c	t.c	PROPN
ftr-353	3154	10	.	.	PROPN
ftr-353	3154	11	memo	memo	NOUN
ftr-353	3154	12	.	.	PUNCT
ftr-353	3155	1	2009	2009	NUM
ftr-353	3155	2	-	-	SYM
ftr-353	3155	3	195	195	NUM
ftr-353	3155	4	(	(	PUNCT
ftr-353	3155	5	9/1/09	9/1/09	NUM
ftr-353	3155	6	)	)	PUNCT
ftr-353	3155	7	.	.	PUNCT
ftr-353	3156	1	the	the	DET
ftr-353	3156	2	court	court	NOUN
ftr-353	3156	3	(	(	PUNCT
ftr-353	3156	4	judge	judge	PROPN
ftr-353	3156	5	wherry	wherry	PROPN
ftr-353	3156	6	)	)	PUNCT
ftr-353	3156	7	,	,	PUNCT
ftr-353	3156	8	again	again	ADV
ftr-353	3156	9	following	follow	VERB
ftr-353	3156	10	bakersfield	bakersfield	PROPN
ftr-353	3156	11	energy	energy	NOUN
ftr-353	3156	12	partners	partner	NOUN
ftr-353	3156	13	lp	lp	PROPN
ftr-353	3156	14	v.	v.	PROPN
ftr-353	3156	15	commissioner	commissioner	PROPN
ftr-353	3156	16	,	,	PUNCT
ftr-353	3156	17	128	128	NUM
ftr-353	3156	18	t.c	t.c	PROPN
ftr-353	3156	19	.	.	PROPN
ftr-353	3156	20	207	207	NUM
ftr-353	3156	21	(	(	PUNCT
ftr-353	3156	22	2007	2007	NUM
ftr-353	3156	23	)	)	PUNCT
ftr-353	3156	24	,	,	PUNCT
ftr-353	3156	25	granted	grant	VERB
ftr-353	3156	26	summary	summary	NOUN
ftr-353	3156	27	judgment	judgment	NOUN
ftr-353	3156	28	to	to	ADP
ftr-353	3156	29	the	the	DET
ftr-353	3156	30	taxpayer	taxpayer	NOUN
ftr-353	3156	31	holding	hold	VERB
ftr-353	3156	32	that	that	SCONJ
ftr-353	3156	33	a	a	DET
ftr-353	3156	34	basis	basis	NOUN
ftr-353	3156	35	overstatement	overstatement	NOUN
ftr-353	3156	36	is	be	AUX
ftr-353	3156	37	not	not	PART
ftr-353	3156	38	a	a	DET
ftr-353	3156	39	substantial	substantial	ADJ
ftr-353	3156	40	omission	omission	NOUN
ftr-353	3156	41	from	from	ADP
ftr-353	3156	42	gross	gross	ADJ
ftr-353	3156	43	income	income	NOUN
ftr-353	3156	44	that	that	PRON
ftr-353	3156	45	triggers	trigger	VERB
ftr-353	3156	46	the	the	DET
ftr-353	3156	47	six	six	NUM
ftr-353	3156	48	year	year	NOUN
ftr-353	3156	49	extended	extend	VERB
ftr-353	3156	50	statute	statute	NOUN
ftr-353	3156	51	of	of	ADP
ftr-353	3156	52	limitations	limitation	NOUN
ftr-353	3156	53	under	under	ADP
ftr-353	3156	54	§	§	PROPN
ftr-353	3156	55	6229	6229	NUM
ftr-353	3156	56	.	.	PUNCT
ftr-353	3157	1	(	(	PUNCT
ftr-353	3157	2	k	k	X
ftr-353	3157	3	)	)	PUNCT
ftr-353	3157	4	finally	finally	ADV
ftr-353	3157	5	,	,	PUNCT
ftr-353	3157	6	the	the	DET
ftr-353	3157	7	irs	irs	PROPN
ftr-353	3157	8	gets	get	VERB
ftr-353	3157	9	the	the	DET
ftr-353	3157	10	upper	upper	ADJ
ftr-353	3157	11	hand	hand	NOUN
ftr-353	3157	12	with	with	ADP
ftr-353	3157	13	temporary	temporary	ADJ
ftr-353	3157	14	regulations	regulation	NOUN
ftr-353	3157	15	.	.	PUNCT
ftr-353	3158	1	t.d	t.d	PROPN
ftr-353	3158	2	.	.	PROPN
ftr-353	3158	3	9466	9466	NUM
ftr-353	3158	4	,	,	PUNCT
ftr-353	3158	5	definition	definition	NOUN
ftr-353	3158	6	of	of	ADP
ftr-353	3158	7	omission	omission	NOUN
ftr-353	3158	8	from	from	ADP
ftr-353	3158	9	gross	gross	ADJ
ftr-353	3158	10	income	income	NOUN
ftr-353	3158	11	,	,	PUNCT
ftr-353	3158	12	74	74	NUM
ftr-353	3158	13	f.r	f.r	NOUN
ftr-353	3158	14	.	.	PROPN
ftr-353	3158	15	49321	49321	NUM
ftr-353	3158	16	(	(	PUNCT
ftr-353	3158	17	9/24/09	9/24/09	NUM
ftr-353	3158	18	)	)	PUNCT
ftr-353	3158	19	.	.	PUNCT
ftr-353	3159	1	temp	temp	NOUN
ftr-353	3159	2	.	.	PUNCT
ftr-353	3160	1	reg	reg	PROPN
ftr-353	3160	2	.	.	PUNCT
ftr-353	3161	1	§	§	PROPN
ftr-353	3161	2	§	§	PROPN
ftr-353	3161	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-353	3161	4	t	t	NOUN
ftr-353	3161	5	and	and	CCONJ
ftr-353	3161	6	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-353	3161	7	t	t	NOUN
ftr-353	3161	8	both	both	PRON
ftr-353	3161	9	provide	provide	VERB
ftr-353	3161	10	that	that	PRON
ftr-353	3161	11	for	for	ADP
ftr-353	3161	12	purposes	purpose	NOUN
ftr-353	3161	13	of	of	ADP
ftr-353	3161	14	determining	determine	VERB
ftr-353	3161	15	whether	whether	SCONJ
ftr-353	3161	16	there	there	PRON
ftr-353	3161	17	is	be	VERB
ftr-353	3161	18	a	a	DET
ftr-353	3161	19	substantial	substantial	ADJ
ftr-353	3161	20	omission	omission	NOUN
ftr-353	3161	21	of	of	ADP
ftr-353	3161	22	gross	gross	ADJ
ftr-353	3161	23	income	income	NOUN
ftr-353	3161	24	,	,	PUNCT
ftr-353	3161	25	gross	gross	ADJ
ftr-353	3161	26	income	income	NOUN
ftr-353	3161	27	as	as	SCONJ
ftr-353	3161	28	it	it	PRON
ftr-353	3161	29	relates	relate	VERB
ftr-353	3161	30	to	to	ADP
ftr-353	3161	31	a	a	DET
ftr-353	3161	32	trade	trade	NOUN
ftr-353	3161	33	or	or	CCONJ
ftr-353	3161	34	business	business	NOUN
ftr-353	3161	35	includes	include	VERB
ftr-353	3161	36	the	the	DET
ftr-353	3161	37	total	total	ADJ
ftr-353	3161	38	amount	amount	NOUN
ftr-353	3161	39	received	receive	VERB
ftr-353	3161	40	from	from	ADP
ftr-353	3161	41	the	the	DET
ftr-353	3161	42	sale	sale	NOUN
ftr-353	3161	43	of	of	ADP
ftr-353	3161	44	goods	good	NOUN
ftr-353	3161	45	or	or	CCONJ
ftr-353	3161	46	services	service	NOUN
ftr-353	3161	47	,	,	PUNCT
ftr-353	3161	48	without	without	ADP
ftr-353	3161	49	reduction	reduction	NOUN
ftr-353	3161	50	for	for	ADP
ftr-353	3161	51	the	the	DET
ftr-353	3161	52	cost	cost	NOUN
ftr-353	3161	53	of	of	ADP
ftr-353	3161	54	goods	good	NOUN
ftr-353	3161	55	sold	sell	VERB
ftr-353	3161	56	,	,	PUNCT
ftr-353	3161	57	gross	gross	ADJ
ftr-353	3161	58	income	income	NOUN
ftr-353	3161	59	otherwise	otherwise	ADV
ftr-353	3161	60	has	have	VERB
ftr-353	3161	61	the	the	DET
ftr-353	3161	62	same	same	ADJ
ftr-353	3161	63	meaning	meaning	NOUN
ftr-353	3161	64	as	as	ADP
ftr-353	3161	65	under	under	ADP
ftr-353	3161	66	§	§	PROPN
ftr-353	3161	67	61(a	61(a	NUM
ftr-353	3161	68	)	)	PUNCT
ftr-353	3161	69	.	.	PUNCT
ftr-353	3162	1	the	the	DET
ftr-353	3162	2	regulations	regulation	NOUN
ftr-353	3162	3	add	add	VERB
ftr-353	3162	4	that	that	SCONJ
ftr-353	3162	5	,	,	PUNCT
ftr-353	3162	6	“	"	PUNCT
ftr-353	3162	7	in	in	ADP
ftr-353	3162	8	the	the	DET
ftr-353	3162	9	case	case	NOUN
ftr-353	3162	10	of	of	ADP
ftr-353	3162	11	amounts	amount	NOUN
ftr-353	3162	12	received	receive	VERB
ftr-353	3162	13	or	or	CCONJ
ftr-353	3162	14	accrued	accrue	VERB
ftr-353	3162	15	that	that	PRON
ftr-353	3162	16	relate	relate	VERB
ftr-353	3162	17	to	to	ADP
ftr-353	3162	18	the	the	DET
ftr-353	3162	19	disposition	disposition	NOUN
ftr-353	3162	20	of	of	ADP
ftr-353	3162	21	property	property	NOUN
ftr-353	3162	22	,	,	PUNCT
ftr-353	3162	23	and	and	CCONJ
ftr-353	3162	24	except	except	SCONJ
ftr-353	3162	25	as	as	SCONJ
ftr-353	3162	26	provided	provide	VERB
ftr-353	3162	27	in	in	ADP
ftr-353	3162	28	paragraph	paragraph	NOUN
ftr-353	3162	29	(	(	PUNCT
ftr-353	3162	30	a)(1)(ii	a)(1)(ii	NOUN
ftr-353	3162	31	)	)	PUNCT
ftr-353	3162	32	of	of	ADP
ftr-353	3162	33	this	this	DET
ftr-353	3162	34	section	section	NOUN
ftr-353	3162	35	,	,	PUNCT
ftr-353	3162	36	gross	gross	ADJ
ftr-353	3162	37	2010	2010	NUM
ftr-353	3162	38	]	]	PUNCT
ftr-353	3162	39	recent	recent	ADJ
ftr-353	3162	40	developments	development	NOUN
ftr-353	3162	41	in	in	ADP
ftr-353	3162	42	federal	federal	ADJ
ftr-353	3162	43	income	income	NOUN
ftr-353	3162	44	taxation	taxation	NOUN
ftr-353	3162	45	234	234	NUM
ftr-353	3162	46	income	income	NOUN
ftr-353	3162	47	means	mean	VERB
ftr-353	3162	48	the	the	DET
ftr-353	3162	49	excess	excess	NOUN
ftr-353	3162	50	of	of	ADP
ftr-353	3162	51	the	the	DET
ftr-353	3162	52	amount	amount	NOUN
ftr-353	3162	53	realized	realize	VERB
ftr-353	3162	54	from	from	ADP
ftr-353	3162	55	the	the	DET
ftr-353	3162	56	disposition	disposition	NOUN
ftr-353	3162	57	of	of	ADP
ftr-353	3162	58	the	the	DET
ftr-353	3162	59	property	property	NOUN
ftr-353	3162	60	over	over	ADP
ftr-353	3162	61	the	the	DET
ftr-353	3162	62	unrecovered	unrecovered	ADJ
ftr-353	3162	63	cost	cost	NOUN
ftr-353	3162	64	or	or	CCONJ
ftr-353	3162	65	other	other	ADJ
ftr-353	3162	66	basis	basis	NOUN
ftr-353	3162	67	of	of	ADP
ftr-353	3162	68	the	the	DET
ftr-353	3162	69	property	property	NOUN
ftr-353	3162	70	.	.	PUNCT
ftr-353	3163	1	consequently	consequently	ADV
ftr-353	3163	2	,	,	PUNCT
ftr-353	3163	3	except	except	SCONJ
ftr-353	3163	4	as	as	SCONJ
ftr-353	3163	5	provided	provide	VERB
ftr-353	3163	6	in	in	ADP
ftr-353	3163	7	paragraph	paragraph	NOUN
ftr-353	3163	8	(	(	PUNCT
ftr-353	3163	9	a)(1)(ii	a)(1)(ii	NOUN
ftr-353	3163	10	)	)	PUNCT
ftr-353	3163	11	of	of	ADP
ftr-353	3163	12	this	this	DET
ftr-353	3163	13	section	section	NOUN
ftr-353	3163	14	,	,	PUNCT
ftr-353	3163	15	an	an	DET
ftr-353	3163	16	understated	understate	VERB
ftr-353	3163	17	amount	amount	NOUN
ftr-353	3163	18	of	of	ADP
ftr-353	3163	19	gross	gross	ADJ
ftr-353	3163	20	income	income	NOUN
ftr-353	3163	21	resulting	result	VERB
ftr-353	3163	22	from	from	ADP
ftr-353	3163	23	an	an	DET
ftr-353	3163	24	overstatement	overstatement	NOUN
ftr-353	3163	25	of	of	ADP
ftr-353	3163	26	unrecovered	unrecovered	ADJ
ftr-353	3163	27	cost	cost	NOUN
ftr-353	3163	28	or	or	CCONJ
ftr-353	3163	29	other	other	ADJ
ftr-353	3163	30	basis	basis	NOUN
ftr-353	3163	31	constitutes	constitute	VERB
ftr-353	3163	32	an	an	DET
ftr-353	3163	33	omission	omission	NOUN
ftr-353	3163	34	from	from	ADP
ftr-353	3163	35	gross	gross	ADJ
ftr-353	3163	36	income	income	NOUN
ftr-353	3163	37	for	for	ADP
ftr-353	3163	38	purposes	purpose	NOUN
ftr-353	3163	39	of	of	ADP
ftr-353	3163	40	section	section	NOUN
ftr-353	3163	41	6229(c)(2	6229(c)(2	NUM
ftr-353	3163	42	)	)	PUNCT
ftr-353	3163	43	.	.	PUNCT
ftr-353	3163	44	”	"	PUNCT
ftr-353	3164	1	(	(	PUNCT
ftr-353	3164	2	l	l	NOUN
ftr-353	3164	3	)	)	PUNCT
ftr-353	3164	4	but	but	CCONJ
ftr-353	3164	5	the	the	DET
ftr-353	3164	6	irs	irs	PROPN
ftr-353	3164	7	still	still	ADV
ftr-353	3164	8	suffers	suffer	VERB
ftr-353	3164	9	from	from	ADP
ftr-353	3164	10	a	a	DET
ftr-353	3164	11	hangover	hangover	NOUN
ftr-353	3164	12	in	in	ADP
ftr-353	3164	13	cases	case	NOUN
ftr-353	3164	14	on	on	ADP
ftr-353	3164	15	which	which	PRON
ftr-353	3164	16	the	the	DET
ftr-353	3164	17	extended	extended	ADJ
ftr-353	3164	18	statute	statute	NOUN
ftr-353	3164	19	had	have	AUX
ftr-353	3164	20	run	run	VERB
ftr-353	3164	21	before	before	ADP
ftr-353	3164	22	the	the	DET
ftr-353	3164	23	effective	effective	ADJ
ftr-353	3164	24	date	date	NOUN
ftr-353	3164	25	of	of	ADP
ftr-353	3164	26	the	the	DET
ftr-353	3164	27	regulations	regulation	NOUN
ftr-353	3164	28	.	.	PUNCT
ftr-353	3165	1	utam	utam	PROPN
ftr-353	3165	2	,	,	PUNCT
ftr-353	3165	3	ltd	ltd	PROPN
ftr-353	3165	4	.	.	PROPN
ftr-353	3166	1	v.	v.	PROPN
ftr-353	3166	2	commissioner	commissioner	PROPN
ftr-353	3166	3	,	,	PUNCT
ftr-353	3166	4	t.c	t.c	PROPN
ftr-353	3166	5	.	.	PROPN
ftr-353	3166	6	memo	memo	NOUN
ftr-353	3166	7	.	.	PUNCT
ftr-353	3167	1	2009	2009	NUM
ftr-353	3167	2	-	-	SYM
ftr-353	3167	3	253	253	NUM
ftr-353	3167	4	(	(	PUNCT
ftr-353	3167	5	11/9/09	11/9/09	NUM
ftr-353	3167	6	)	)	PUNCT
ftr-353	3167	7	.	.	PUNCT
ftr-353	3168	1	judge	judge	PROPN
ftr-353	3168	2	kroupa	kroupa	PROPN
ftr-353	3168	3	followed	follow	VERB
ftr-353	3168	4	bakersfield	bakersfield	PROPN
ftr-353	3168	5	energy	energy	NOUN
ftr-353	3168	6	partners	partner	NOUN
ftr-353	3168	7	to	to	PART
ftr-353	3168	8	hold	hold	VERB
ftr-353	3168	9	that	that	SCONJ
ftr-353	3168	10	the	the	DET
ftr-353	3168	11	statute	statute	NOUN
ftr-353	3168	12	of	of	ADP
ftr-353	3168	13	limitations	limitation	NOUN
ftr-353	3168	14	is	be	AUX
ftr-353	3168	15	not	not	PART
ftr-353	3168	16	extended	extend	VERB
ftr-353	3168	17	to	to	ADP
ftr-353	3168	18	six	six	NUM
ftr-353	3168	19	years	year	NOUN
ftr-353	3168	20	pursuant	pursuant	ADJ
ftr-353	3168	21	to	to	ADP
ftr-353	3168	22	§	§	PROPN
ftr-353	3168	23	6229(c)(2	6229(c)(2	NUM
ftr-353	3168	24	)	)	PUNCT
ftr-353	3168	25	or	or	CCONJ
ftr-353	3168	26	§	§	PROPN
ftr-353	3168	27	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-353	3168	28	)	)	PUNCT
ftr-353	3168	29	as	as	ADP
ftr-353	3168	30	a	a	DET
ftr-353	3168	31	result	result	NOUN
ftr-353	3168	32	of	of	ADP
ftr-353	3168	33	a	a	DET
ftr-353	3168	34	basis	basis	NOUN
ftr-353	3168	35	overstatement	overstatement	NOUN
ftr-353	3168	36	that	that	SCONJ
ftr-353	3168	37	causes	cause	VERB
ftr-353	3168	38	gross	gross	ADJ
ftr-353	3168	39	income	income	NOUN
ftr-353	3168	40	to	to	PART
ftr-353	3168	41	be	be	AUX
ftr-353	3168	42	understated	understate	VERB
ftr-353	3168	43	by	by	ADP
ftr-353	3168	44	more	more	ADJ
ftr-353	3168	45	than	than	ADP
ftr-353	3168	46	25	25	NUM
ftr-353	3168	47	percent	percent	NOUN
ftr-353	3168	48	.	.	PUNCT
ftr-353	3169	1	•	•	INTJ
ftr-353	3169	2	although	although	SCONJ
ftr-353	3169	3	the	the	DET
ftr-353	3169	4	date	date	NOUN
ftr-353	3169	5	of	of	ADP
ftr-353	3169	6	the	the	DET
ftr-353	3169	7	decision	decision	NOUN
ftr-353	3169	8	was	be	AUX
ftr-353	3169	9	after	after	ADP
ftr-353	3169	10	the	the	DET
ftr-353	3169	11	effective	effective	ADJ
ftr-353	3169	12	date	date	NOUN
ftr-353	3169	13	of	of	ADP
ftr-353	3169	14	temp	temp	NOUN
ftr-353	3169	15	.	.	PUNCT
ftr-353	3170	1	reg	reg	NOUN
ftr-353	3170	2	.	.	PUNCT
ftr-353	3171	1	§	§	PROPN
ftr-353	3171	2	§	§	PROPN
ftr-353	3171	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-353	3171	4	t	t	NOUN
ftr-353	3171	5	and	and	CCONJ
ftr-353	3171	6	301.6501(e)1	301.6501(e)1	PROPN
ftr-353	3171	7	t	t	PROPN
ftr-353	3171	8	,	,	PUNCT
ftr-353	3171	9	the	the	DET
ftr-353	3171	10	result	result	NOUN
ftr-353	3171	11	was	be	AUX
ftr-353	3171	12	dictated	dictate	VERB
ftr-353	3171	13	by	by	ADP
ftr-353	3171	14	prior	prior	ADJ
ftr-353	3171	15	law	law	NOUN
ftr-353	3171	16	effective	effective	ADJ
ftr-353	3171	17	when	when	SCONJ
ftr-353	3171	18	the	the	DET
ftr-353	3171	19	fpaa	fpaa	NOUN
ftr-353	3171	20	was	be	AUX
ftr-353	3171	21	issued	issue	VERB
ftr-353	3171	22	in	in	ADP
ftr-353	3171	23	1999	1999	NUM
ftr-353	3171	24	.	.	PUNCT
ftr-353	3172	1	4	4	X
ftr-353	3172	2	.	.	NUM
ftr-353	3172	3	proposed	propose	VERB
ftr-353	3172	4	regulations	regulation	NOUN
ftr-353	3172	5	provide	provide	VERB
ftr-353	3172	6	an	an	DET
ftr-353	3172	7	instruction	instruction	NOUN
ftr-353	3172	8	manual	manual	NOUN
ftr-353	3172	9	on	on	ADP
ftr-353	3172	10	how	how	SCONJ
ftr-353	3172	11	to	to	PART
ftr-353	3172	12	start	start	VERB
ftr-353	3172	13	running	run	VERB
ftr-353	3172	14	the	the	DET
ftr-353	3172	15	otherwise	otherwise	ADV
ftr-353	3172	16	endless	endless	ADJ
ftr-353	3172	17	statute	statute	NOUN
ftr-353	3172	18	of	of	ADP
ftr-353	3172	19	limitations	limitation	NOUN
ftr-353	3172	20	on	on	ADP
ftr-353	3172	21	previously	previously	ADV
ftr-353	3172	22	unreported	unreported	ADJ
ftr-353	3172	23	listed	list	VERB
ftr-353	3172	24	transactions	transaction	NOUN
ftr-353	3172	25	.	.	PUNCT
ftr-353	3173	1	notice	notice	NOUN
ftr-353	3173	2	of	of	ADP
ftr-353	3173	3	proposed	propose	VERB
ftr-353	3173	4	rulemaking	rulemaking	NOUN
ftr-353	3173	5	,	,	PUNCT
ftr-353	3173	6	period	period	NOUN
ftr-353	3173	7	of	of	ADP
ftr-353	3173	8	limitations	limitation	NOUN
ftr-353	3173	9	on	on	ADP
ftr-353	3173	10	assessment	assessment	NOUN
ftr-353	3173	11	for	for	ADP
ftr-353	3173	12	listed	list	VERB
ftr-353	3173	13	transactions	transaction	NOUN
ftr-353	3173	14	not	not	PART
ftr-353	3173	15	disclosed	disclose	VERB
ftr-353	3173	16	under	under	ADP
ftr-353	3173	17	section	section	NOUN
ftr-353	3173	18	6011	6011	NUM
ftr-353	3173	19	,	,	PUNCT
ftr-353	3173	20	reg-160871	reg-160871	NOUN
ftr-353	3173	21	-	-	PUNCT
ftr-353	3173	22	04	04	NUM
ftr-353	3173	23	,	,	PUNCT
ftr-353	3173	24	74	74	NUM
ftr-353	3173	25	f.r	f.r	NOUN
ftr-353	3173	26	.	.	NOUN
ftr-353	3173	27	55127	55127	NUM
ftr-353	3173	28	(	(	PUNCT
ftr-353	3173	29	10/7/09	10/7/09	NUM
ftr-353	3173	30	)	)	PUNCT
ftr-353	3173	31	.	.	PUNCT
ftr-353	3174	1	the	the	DET
ftr-353	3174	2	treasury	treasury	NOUN
ftr-353	3174	3	has	have	AUX
ftr-353	3174	4	published	publish	VERB
ftr-353	3174	5	proposed	propose	VERB
ftr-353	3174	6	regulations	regulation	NOUN
ftr-353	3174	7	§	§	PROPN
ftr-353	3174	8	301.6501(c)-1(g	301.6501(c)-1(g	NUM
ftr-353	3174	9	)	)	PUNCT
ftr-353	3174	10	under	under	ADP
ftr-353	3174	11	§	§	PROPN
ftr-353	3174	12	6501(c)(10	6501(c)(10	NUM
ftr-353	3174	13	)	)	PUNCT
ftr-353	3174	14	,	,	PUNCT
ftr-353	3174	15	which	which	PRON
ftr-353	3174	16	extends	extend	VERB
ftr-353	3174	17	the	the	DET
ftr-353	3174	18	statute	statute	NOUN
ftr-353	3174	19	of	of	ADP
ftr-353	3174	20	limitations	limitation	NOUN
ftr-353	3174	21	when	when	SCONJ
ftr-353	3174	22	a	a	DET
ftr-353	3174	23	taxpayer	taxpayer	NOUN
ftr-353	3174	24	fails	fail	VERB
ftr-353	3174	25	to	to	PART
ftr-353	3174	26	disclose	disclose	VERB
ftr-353	3174	27	a	a	DET
ftr-353	3174	28	listed	list	VERB
ftr-353	3174	29	transaction	transaction	NOUN
ftr-353	3174	30	;	;	PUNCT
ftr-353	3174	31	the	the	DET
ftr-353	3174	32	statute	statute	NOUN
ftr-353	3174	33	of	of	ADP
ftr-353	3174	34	limitations	limitation	NOUN
ftr-353	3174	35	does	do	AUX
ftr-353	3174	36	not	not	PART
ftr-353	3174	37	expire	expire	VERB
ftr-353	3174	38	until	until	ADP
ftr-353	3174	39	one	one	NUM
ftr-353	3174	40	year	year	NOUN
ftr-353	3174	41	after	after	ADP
ftr-353	3174	42	the	the	DET
ftr-353	3174	43	earlier	early	ADJ
ftr-353	3174	44	of	of	ADP
ftr-353	3174	45	(	(	PUNCT
ftr-353	3174	46	1	1	X
ftr-353	3174	47	)	)	PUNCT
ftr-353	3174	48	the	the	DET
ftr-353	3174	49	date	date	NOUN
ftr-353	3174	50	on	on	ADP
ftr-353	3174	51	which	which	PRON
ftr-353	3174	52	the	the	DET
ftr-353	3174	53	taxpayer	taxpayer	NOUN
ftr-353	3174	54	furnishes	furnish	VERB
ftr-353	3174	55	the	the	DET
ftr-353	3174	56	required	required	ADJ
ftr-353	3174	57	information	information	NOUN
ftr-353	3174	58	,	,	PUNCT
ftr-353	3174	59	or	or	CCONJ
ftr-353	3174	60	(	(	PUNCT
ftr-353	3174	61	2	2	X
ftr-353	3174	62	)	)	PUNCT
ftr-353	3174	63	the	the	DET
ftr-353	3174	64	date	date	NOUN
ftr-353	3174	65	a	a	DET
ftr-353	3174	66	material	material	NOUN
ftr-353	3174	67	advisor	advisor	NOUN
ftr-353	3174	68	(	(	PUNCT
ftr-353	3174	69	as	as	SCONJ
ftr-353	3174	70	defined	define	VERB
ftr-353	3174	71	in	in	ADP
ftr-353	3174	72	§	§	PROPN
ftr-353	3174	73	6111	6111	NUM
ftr-353	3174	74	)	)	PUNCT
ftr-353	3174	75	satisfies	satisfy	VERB
ftr-353	3174	76	the	the	DET
ftr-353	3174	77	list	list	NOUN
ftr-353	3174	78	maintenance	maintenance	NOUN
ftr-353	3174	79	requirements	requirement	NOUN
ftr-353	3174	80	of	of	ADP
ftr-353	3174	81	§	§	PROPN
ftr-353	3174	82	6112	6112	NUM
ftr-353	3174	83	with	with	ADP
ftr-353	3174	84	respect	respect	NOUN
ftr-353	3174	85	to	to	ADP
ftr-353	3174	86	a	a	DET
ftr-353	3174	87	request	request	NOUN
ftr-353	3174	88	by	by	ADP
ftr-353	3174	89	the	the	DET
ftr-353	3174	90	irs	irs	PROPN
ftr-353	3174	91	.	.	PUNCT
ftr-353	3175	1	the	the	DET
ftr-353	3175	2	proposed	propose	VERB
ftr-353	3175	3	regulations	regulation	NOUN
ftr-353	3175	4	specify	specify	VERB
ftr-353	3175	5	the	the	DET
ftr-353	3175	6	methods	method	NOUN
ftr-353	3175	7	for	for	ADP
ftr-353	3175	8	subsequent	subsequent	ADJ
ftr-353	3175	9	disclosure	disclosure	NOUN
ftr-353	3175	10	of	of	ADP
ftr-353	3175	11	listed	list	VERB
ftr-353	3175	12	transaction	transaction	NOUN
ftr-353	3175	13	that	that	PRON
ftr-353	3175	14	was	be	AUX
ftr-353	3175	15	not	not	PART
ftr-353	3175	16	properly	properly	ADV
ftr-353	3175	17	disclosed	disclose	VERB
ftr-353	3175	18	under	under	ADP
ftr-353	3175	19	§	§	PROPN
ftr-353	3175	20	6011	6011	NUM
ftr-353	3175	21	.	.	PUNCT
ftr-353	3176	1	the	the	DET
ftr-353	3176	2	extended	extended	ADJ
ftr-353	3176	3	statute	statute	NOUN
ftr-353	3176	4	of	of	ADP
ftr-353	3176	5	limitations	limitation	NOUN
ftr-353	3176	6	applies	apply	VERB
ftr-353	3176	7	only	only	ADV
ftr-353	3176	8	to	to	ADP
ftr-353	3176	9	the	the	DET
ftr-353	3176	10	tax	tax	NOUN
ftr-353	3176	11	relating	relate	VERB
ftr-353	3176	12	to	to	ADP
ftr-353	3176	13	the	the	DET
ftr-353	3176	14	listed	list	VERB
ftr-353	3176	15	transaction	transaction	NOUN
ftr-353	3176	16	,	,	PUNCT
ftr-353	3176	17	but	but	CCONJ
ftr-353	3176	18	the	the	DET
ftr-353	3176	19	proposed	propose	VERB
ftr-353	3176	20	regulations	regulation	NOUN
ftr-353	3176	21	provide	provide	VERB
ftr-353	3176	22	that	that	DET
ftr-353	3176	23	tax	tax	NOUN
ftr-353	3176	24	with	with	ADP
ftr-353	3176	25	respect	respect	NOUN
ftr-353	3176	26	to	to	ADP
ftr-353	3176	27	the	the	DET
ftr-353	3176	28	listed	list	VERB
ftr-353	3176	29	transaction	transaction	NOUN
ftr-353	3176	30	includes	include	VERB
ftr-353	3176	31	,	,	PUNCT
ftr-353	3176	32	but	but	CCONJ
ftr-353	3176	33	is	be	AUX
ftr-353	3176	34	not	not	PART
ftr-353	3176	35	limited	limit	VERB
ftr-353	3176	36	to	to	ADP
ftr-353	3176	37	,	,	PUNCT
ftr-353	3176	38	adjustments	adjustment	NOUN
ftr-353	3176	39	made	make	VERB
ftr-353	3176	40	to	to	ADP
ftr-353	3176	41	the	the	DET
ftr-353	3176	42	tax	tax	NOUN
ftr-353	3176	43	consequences	consequence	NOUN
ftr-353	3176	44	claimed	claim	VERB
ftr-353	3176	45	on	on	ADP
ftr-353	3176	46	the	the	DET
ftr-353	3176	47	return	return	NOUN
ftr-353	3176	48	plus	plus	CCONJ
ftr-353	3176	49	interest	interest	NOUN
ftr-353	3176	50	,	,	PUNCT
ftr-353	3176	51	additions	addition	NOUN
ftr-353	3176	52	to	to	PART
ftr-353	3176	53	tax	tax	VERB
ftr-353	3176	54	,	,	PUNCT
ftr-353	3176	55	additional	additional	ADJ
ftr-353	3176	56	amounts	amount	NOUN
ftr-353	3176	57	,	,	PUNCT
ftr-353	3176	58	and	and	CCONJ
ftr-353	3176	59	penalties	penalty	NOUN
ftr-353	3176	60	that	that	PRON
ftr-353	3176	61	are	be	AUX
ftr-353	3176	62	related	relate	VERB
ftr-353	3176	63	to	to	ADP
ftr-353	3176	64	the	the	DET
ftr-353	3176	65	listed	list	VERB
ftr-353	3176	66	transaction	transaction	NOUN
ftr-353	3176	67	or	or	CCONJ
ftr-353	3176	68	adjustments	adjustment	NOUN
ftr-353	3176	69	made	make	VERB
ftr-353	3176	70	to	to	ADP
ftr-353	3176	71	the	the	DET
ftr-353	3176	72	tax	tax	NOUN
ftr-353	3176	73	consequences	consequence	NOUN
ftr-353	3176	74	,	,	PUNCT
ftr-353	3176	75	as	as	ADV
ftr-353	3176	76	well	well	ADV
ftr-353	3176	77	as	as	ADP
ftr-353	3176	78	any	any	DET
ftr-353	3176	79	item	item	NOUN
ftr-353	3176	80	to	to	ADP
ftr-353	3176	81	the	the	DET
ftr-353	3176	82	extent	extent	NOUN
ftr-353	3176	83	the	the	DET
ftr-353	3176	84	item	item	NOUN
ftr-353	3176	85	is	be	AUX
ftr-353	3176	86	affected	affect	VERB
ftr-353	3176	87	by	by	ADP
ftr-353	3176	88	the	the	DET
ftr-353	3176	89	listed	list	VERB
ftr-353	3176	90	transaction	transaction	NOUN
ftr-353	3176	91	even	even	ADV
ftr-353	3176	92	if	if	SCONJ
ftr-353	3176	93	it	it	PRON
ftr-353	3176	94	is	be	AUX
ftr-353	3176	95	unrelated	unrelated	ADJ
ftr-353	3176	96	to	to	ADP
ftr-353	3176	97	the	the	DET
ftr-353	3176	98	listed	list	VERB
ftr-353	3176	99	transaction	transaction	NOUN
ftr-353	3176	100	.	.	PUNCT
ftr-353	3177	1	5	5	X
ftr-353	3177	2	.	.	X
ftr-353	3177	3	a	a	DET
ftr-353	3177	4	listed	list	VERB
ftr-353	3177	5	transaction	transaction	NOUN
ftr-353	3177	6	is	be	AUX
ftr-353	3177	7	a	a	DET
ftr-353	3177	8	listed	list	VERB
ftr-353	3177	9	transaction	transaction	NOUN
ftr-353	3177	10	,	,	PUNCT
ftr-353	3177	11	is	be	AUX
ftr-353	3177	12	a	a	DET
ftr-353	3177	13	listed	list	VERB
ftr-353	3177	14	transaction	transaction	NOUN
ftr-353	3177	15	,	,	PUNCT
ftr-353	3177	16	period	period	NOUN
ftr-353	3177	17	.	.	PUNCT
ftr-353	3178	1	a	a	DET
ftr-353	3178	2	partner	partner	NOUN
ftr-353	3178	3	’s	’s	PART
ftr-353	3178	4	statute	statute	NOUN
ftr-353	3178	5	of	of	ADP
ftr-353	3178	6	limitations	limitation	NOUN
ftr-353	3178	7	can	can	AUX
ftr-353	3178	8	be	be	AUX
ftr-353	3178	9	235	235	NUM
ftr-353	3178	10	florida	florida	PROPN
ftr-353	3178	11	tax	tax	NOUN
ftr-353	3178	12	review	review	NOUN
ftr-353	3178	13	[	[	X
ftr-353	3178	14	vol	vol	NOUN
ftr-353	3178	15	.	.	PUNCT
ftr-353	3179	1	10	10	NUM
ftr-353	3179	2	:	:	PUNCT
ftr-353	3179	3	si	si	PROPN
ftr-353	3179	4	determined	determine	VERB
ftr-353	3179	5	in	in	ADP
ftr-353	3179	6	a	a	DET
ftr-353	3179	7	tefra	tefra	PROPN
ftr-353	3179	8	partnership	partnership	NOUN
ftr-353	3179	9	level	level	NOUN
ftr-353	3179	10	proceeding	proceeding	NOUN
ftr-353	3179	11	.	.	PUNCT
ftr-353	3180	1	blak	blak	PROPN
ftr-353	3180	2	investments	investments	PROPN
ftr-353	3180	3	v.	v.	ADP
ftr-353	3180	4	commissioner	commissioner	PROPN
ftr-353	3180	5	,	,	PUNCT
ftr-353	3180	6	133	133	NUM
ftr-353	3180	7	t.c	t.c	PROPN
ftr-353	3180	8	.	.	PUNCT
ftr-353	3181	1	no	no	INTJ
ftr-353	3181	2	.	.	NOUN
ftr-353	3181	3	19	19	NUM
ftr-353	3181	4	(	(	PUNCT
ftr-353	3181	5	12/23/09	12/23/09	PROPN
ftr-353	3181	6	)	)	PUNCT
ftr-353	3181	7	(	(	PUNCT
ftr-353	3181	8	reviewed	review	VERB
ftr-353	3181	9	,	,	PUNCT
ftr-353	3181	10	12	12	NUM
ftr-353	3181	11	-	-	SYM
ftr-353	3181	12	3	3	NUM
ftr-353	3181	13	)	)	PUNCT
ftr-353	3181	14	.	.	PUNCT
ftr-353	3182	1	the	the	DET
ftr-353	3182	2	taxpayers	taxpayer	NOUN
ftr-353	3182	3	engaged	engage	VERB
ftr-353	3182	4	in	in	ADP
ftr-353	3182	5	a	a	DET
ftr-353	3182	6	son	son	NOUN
ftr-353	3182	7	-	-	PUNCT
ftr-353	3182	8	of	of	ADP
ftr-353	3182	9	-	-	PUNCT
ftr-353	3182	10	boss	boss	NOUN
ftr-353	3182	11	type	type	NOUN
ftr-353	3182	12	transaction	transaction	NOUN
ftr-353	3182	13	in	in	ADP
ftr-353	3182	14	december	december	PROPN
ftr-353	3182	15	2001	2001	NUM
ftr-353	3182	16	and	and	CCONJ
ftr-353	3182	17	january	january	PROPN
ftr-353	3182	18	2002	2002	NUM
ftr-353	3182	19	that	that	PRON
ftr-353	3182	20	first	first	ADV
ftr-353	3182	21	became	become	VERB
ftr-353	3182	22	a	a	DET
ftr-353	3182	23	reportable	reportable	ADJ
ftr-353	3182	24	transaction	transaction	NOUN
ftr-353	3182	25	on	on	ADP
ftr-353	3182	26	2/28/03	2/28/03	PROPN
ftr-353	3182	27	,	,	PUNCT
ftr-353	3182	28	when	when	SCONJ
ftr-353	3182	29	reg	reg	NOUN
ftr-353	3182	30	.	.	PUNCT
ftr-353	3183	1	§	§	PROPN
ftr-353	3183	2	1.6011	1.6011	NUM
ftr-353	3183	3	-	-	SYM
ftr-353	3183	4	4	4	NUM
ftr-353	3183	5	was	be	AUX
ftr-353	3183	6	promulgated	promulgate	VERB
ftr-353	3183	7	.	.	PUNCT
ftr-353	3184	1	as	as	ADP
ftr-353	3184	2	of	of	ADP
ftr-353	3184	3	that	that	DET
ftr-353	3184	4	date	date	NOUN
ftr-353	3184	5	,	,	PUNCT
ftr-353	3184	6	they	they	PRON
ftr-353	3184	7	had	have	AUX
ftr-353	3184	8	already	already	ADV
ftr-353	3184	9	filed	file	VERB
ftr-353	3184	10	their	their	PRON
ftr-353	3184	11	2001	2001	NUM
ftr-353	3184	12	return	return	NOUN
ftr-353	3184	13	,	,	PUNCT
ftr-353	3184	14	but	but	CCONJ
ftr-353	3184	15	they	they	PRON
ftr-353	3184	16	had	have	AUX
ftr-353	3184	17	not	not	PART
ftr-353	3184	18	yet	yet	ADV
ftr-353	3184	19	filed	file	VERB
ftr-353	3184	20	their	their	PRON
ftr-353	3184	21	2002	2002	NUM
ftr-353	3184	22	return	return	NOUN
ftr-353	3184	23	.	.	PUNCT
ftr-353	3185	1	reg	reg	NOUN
ftr-353	3185	2	.	.	PUNCT
ftr-353	3186	1	§	§	PROPN
ftr-353	3186	2	1.60114(e)(2	1.60114(e)(2	NUM
ftr-353	3186	3	)	)	PUNCT
ftr-353	3186	4	required	require	VERB
ftr-353	3186	5	them	they	PRON
ftr-353	3186	6	to	to	PART
ftr-353	3186	7	attach	attach	VERB
ftr-353	3186	8	a	a	DET
ftr-353	3186	9	statement	statement	NOUN
ftr-353	3186	10	to	to	ADP
ftr-353	3186	11	their	their	PRON
ftr-353	3186	12	2002	2002	NUM
ftr-353	3186	13	return	return	NOUN
ftr-353	3186	14	disclosing	disclose	VERB
ftr-353	3186	15	the	the	DET
ftr-353	3186	16	listed	list	VERB
ftr-353	3186	17	transaction	transaction	NOUN
ftr-353	3186	18	,	,	PUNCT
ftr-353	3186	19	but	but	CCONJ
ftr-353	3186	20	when	when	SCONJ
ftr-353	3186	21	they	they	PRON
ftr-353	3186	22	filed	file	VERB
ftr-353	3186	23	their	their	PRON
ftr-353	3186	24	2002	2002	NUM
ftr-353	3186	25	return	return	NOUN
ftr-353	3186	26	on	on	ADP
ftr-353	3186	27	october	october	PROPN
ftr-353	3186	28	15	15	NUM
ftr-353	3186	29	,	,	PUNCT
ftr-353	3186	30	2003	2003	NUM
ftr-353	3186	31	,	,	PUNCT
ftr-353	3186	32	they	they	PRON
ftr-353	3186	33	failed	fail	VERB
ftr-353	3186	34	to	to	PART
ftr-353	3186	35	include	include	VERB
ftr-353	3186	36	the	the	DET
ftr-353	3186	37	required	required	ADJ
ftr-353	3186	38	statement	statement	NOUN
ftr-353	3186	39	.	.	PUNCT
ftr-353	3187	1	the	the	DET
ftr-353	3187	2	irs	irs	PROPN
ftr-353	3187	3	issued	issue	VERB
ftr-353	3187	4	an	an	DET
ftr-353	3187	5	fpaa	fpaa	NOUN
ftr-353	3187	6	on	on	ADP
ftr-353	3187	7	october	october	PROPN
ftr-353	3187	8	13	13	NUM
ftr-353	3187	9	,	,	PUNCT
ftr-353	3187	10	2006	2006	NUM
ftr-353	3187	11	,	,	PUNCT
ftr-353	3187	12	challenging	challenge	VERB
ftr-353	3187	13	the	the	DET
ftr-353	3187	14	transactions	transaction	NOUN
ftr-353	3187	15	as	as	ADP
ftr-353	3187	16	shams	sham	NOUN
ftr-353	3187	17	.	.	PUNCT
ftr-353	3188	1	section	section	NOUN
ftr-353	3188	2	6501(c)(10	6501(c)(10	NOUN
ftr-353	3188	3	)	)	PUNCT
ftr-353	3188	4	was	be	AUX
ftr-353	3188	5	added	add	VERB
ftr-353	3188	6	by	by	ADP
ftr-353	3188	7	the	the	DET
ftr-353	3188	8	american	american	PROPN
ftr-353	3188	9	jobs	jobs	PROPN
ftr-353	3188	10	creation	creation	PROPN
ftr-353	3188	11	act	act	NOUN
ftr-353	3188	12	of	of	ADP
ftr-353	3188	13	2004	2004	NUM
ftr-353	3188	14	applicable	applicable	ADJ
ftr-353	3188	15	to	to	ADP
ftr-353	3188	16	tax	tax	NOUN
ftr-353	3188	17	years	year	NOUN
ftr-353	3188	18	“	"	PUNCT
ftr-353	3188	19	with	with	ADP
ftr-353	3188	20	respect	respect	NOUN
ftr-353	3188	21	to	to	ADP
ftr-353	3188	22	which	which	PRON
ftr-353	3188	23	the	the	DET
ftr-353	3188	24	period	period	NOUN
ftr-353	3188	25	for	for	ADP
ftr-353	3188	26	assessing	assess	VERB
ftr-353	3188	27	a	a	DET
ftr-353	3188	28	deficiency	deficiency	NOUN
ftr-353	3188	29	did	do	AUX
ftr-353	3188	30	not	not	PART
ftr-353	3188	31	expire	expire	VERB
ftr-353	3188	32	before	before	ADP
ftr-353	3188	33	”	"	PUNCT
ftr-353	3188	34	10/22/04	10/22/04	PROPN
ftr-353	3188	35	,	,	PUNCT
ftr-353	3188	36	and	and	CCONJ
ftr-353	3188	37	the	the	DET
ftr-353	3188	38	statute	statute	NOUN
ftr-353	3188	39	of	of	ADP
ftr-353	3188	40	limitations	limitation	NOUN
ftr-353	3188	41	with	with	ADP
ftr-353	3188	42	respect	respect	NOUN
ftr-353	3188	43	to	to	ADP
ftr-353	3188	44	the	the	DET
ftr-353	3188	45	taxpayers	taxpayer	NOUN
ftr-353	3188	46	’	’	PART
ftr-353	3188	47	transactions	transaction	NOUN
ftr-353	3188	48	was	be	AUX
ftr-353	3188	49	open	open	ADJ
ftr-353	3188	50	on	on	ADP
ftr-353	3188	51	that	that	DET
ftr-353	3188	52	date	date	NOUN
ftr-353	3188	53	.	.	PUNCT
ftr-353	3189	1	section	section	NOUN
ftr-353	3189	2	6707a	6707a	NUM
ftr-353	3189	3	,	,	PUNCT
ftr-353	3189	4	including	include	VERB
ftr-353	3189	5	the	the	DET
ftr-353	3189	6	definition	definition	NOUN
ftr-353	3189	7	of	of	ADP
ftr-353	3189	8	listed	list	VERB
ftr-353	3189	9	transactions	transaction	NOUN
ftr-353	3189	10	in	in	ADP
ftr-353	3189	11	§	§	PROPN
ftr-353	3189	12	6707a(c	6707a(c	NOUN
ftr-353	3189	13	)	)	PUNCT
ftr-353	3189	14	,	,	PUNCT
ftr-353	3189	15	imposes	impose	VERB
ftr-353	3189	16	penalties	penalty	NOUN
ftr-353	3189	17	on	on	ADP
ftr-353	3189	18	failure	failure	NOUN
ftr-353	3189	19	to	to	PART
ftr-353	3189	20	provide	provide	VERB
ftr-353	3189	21	required	required	ADJ
ftr-353	3189	22	information	information	NOUN
ftr-353	3189	23	on	on	ADP
ftr-353	3189	24	reportable	reportable	ADJ
ftr-353	3189	25	transactions	transaction	NOUN
ftr-353	3189	26	on	on	ADP
ftr-353	3189	27	returns	return	NOUN
ftr-353	3189	28	due	due	ADJ
ftr-353	3189	29	after	after	ADP
ftr-353	3189	30	10/22/04	10/22/04	PROPN
ftr-353	3189	31	.	.	PROPN
ftr-353	3189	32	temp	temp	PROPN
ftr-353	3189	33	.	.	PUNCT
ftr-353	3190	1	reg	reg	PROPN
ftr-353	3190	2	.	.	PUNCT
ftr-353	3191	1	§	§	PROPN
ftr-353	3191	2	1.6011	1.6011	NUM
ftr-353	3191	3	-	-	SYM
ftr-353	3191	4	4	4	NUM
ftr-353	3191	5	t	t	NOUN
ftr-353	3191	6	(	(	PUNCT
ftr-353	3191	7	and	and	CCONJ
ftr-353	3191	8	prop	prop	NOUN
ftr-353	3191	9	.	.	PUNCT
ftr-353	3192	1	reg	reg	PROPN
ftr-353	3192	2	.	.	PUNCT
ftr-353	3193	1	§	§	PROPN
ftr-353	3193	2	1.6011	1.6011	NUM
ftr-353	3193	3	-	-	SYM
ftr-353	3193	4	4	4	NUM
ftr-353	3193	5	)	)	PUNCT
ftr-353	3193	6	,	,	PUNCT
ftr-353	3193	7	requiring	require	VERB
ftr-353	3193	8	disclosure	disclosure	NOUN
ftr-353	3193	9	of	of	ADP
ftr-353	3193	10	defined	define	VERB
ftr-353	3193	11	listed	list	VERB
ftr-353	3193	12	transactions	transaction	NOUN
ftr-353	3193	13	were	be	AUX
ftr-353	3193	14	first	first	ADV
ftr-353	3193	15	published	publish	VERB
ftr-353	3193	16	in	in	ADP
ftr-353	3193	17	2000	2000	NUM
ftr-353	3193	18	.	.	PUNCT
ftr-353	3194	1	in	in	ADP
ftr-353	3194	2	a	a	DET
ftr-353	3194	3	reviewed	review	VERB
ftr-353	3194	4	opinion	opinion	NOUN
ftr-353	3194	5	by	by	ADP
ftr-353	3194	6	judge	judge	NOUN
ftr-353	3194	7	haines	haine	NOUN
ftr-353	3194	8	,	,	PUNCT
ftr-353	3194	9	the	the	DET
ftr-353	3194	10	majority	majority	NOUN
ftr-353	3194	11	first	first	ADV
ftr-353	3194	12	held	hold	VERB
ftr-353	3194	13	that	that	SCONJ
ftr-353	3194	14	although	although	SCONJ
ftr-353	3194	15	the	the	DET
ftr-353	3194	16	tax	tax	NOUN
ftr-353	3194	17	court	court	NOUN
ftr-353	3194	18	’s	’s	PART
ftr-353	3194	19	jurisdiction	jurisdiction	NOUN
ftr-353	3194	20	in	in	ADP
ftr-353	3194	21	a	a	DET
ftr-353	3194	22	partnership	partnership	NOUN
ftr-353	3194	23	proceeding	proceeding	NOUN
ftr-353	3194	24	generally	generally	ADV
ftr-353	3194	25	is	be	AUX
ftr-353	3194	26	limited	limit	VERB
ftr-353	3194	27	to	to	ADP
ftr-353	3194	28	determining	determine	VERB
ftr-353	3194	29	“	"	PUNCT
ftr-353	3194	30	partnership	partnership	NOUN
ftr-353	3194	31	items	item	NOUN
ftr-353	3194	32	,	,	PUNCT
ftr-353	3194	33	”	"	PUNCT
ftr-353	3194	34	an	an	DET
ftr-353	3194	35	exception	exception	NOUN
ftr-353	3194	36	extends	extend	VERB
ftr-353	3194	37	jurisdiction	jurisdiction	NOUN
ftr-353	3194	38	over	over	ADP
ftr-353	3194	39	whether	whether	SCONJ
ftr-353	3194	40	the	the	DET
ftr-353	3194	41	period	period	NOUN
ftr-353	3194	42	of	of	ADP
ftr-353	3194	43	limitations	limitation	NOUN
ftr-353	3194	44	has	have	AUX
ftr-353	3194	45	expired	expire	VERB
ftr-353	3194	46	as	as	ADP
ftr-353	3194	47	to	to	ADP
ftr-353	3194	48	individual	individual	ADJ
ftr-353	3194	49	partners	partner	NOUN
ftr-353	3194	50	presents	present	NOUN
ftr-353	3194	51	,	,	PUNCT
ftr-353	3194	52	because	because	SCONJ
ftr-353	3194	53	the	the	DET
ftr-353	3194	54	expiration	expiration	NOUN
ftr-353	3194	55	of	of	ADP
ftr-353	3194	56	the	the	DET
ftr-353	3194	57	period	period	NOUN
ftr-353	3194	58	of	of	ADP
ftr-353	3194	59	limitations	limitation	NOUN
ftr-353	3194	60	can	can	AUX
ftr-353	3194	61	depend	depend	VERB
ftr-353	3194	62	on	on	ADP
ftr-353	3194	63	facts	fact	NOUN
ftr-353	3194	64	that	that	PRON
ftr-353	3194	65	are	be	AUX
ftr-353	3194	66	peculiar	peculiar	ADJ
ftr-353	3194	67	to	to	ADP
ftr-353	3194	68	the	the	DET
ftr-353	3194	69	individual	individual	ADJ
ftr-353	3194	70	partners	partner	NOUN
ftr-353	3194	71	,	,	PUNCT
ftr-353	3194	72	citing	cite	VERB
ftr-353	3194	73	rhone	rhone	NOUN
ftr-353	3194	74	-	-	PUNCT
ftr-353	3194	75	poulenc	poulenc	NOUN
ftr-353	3194	76	surfactants	surfactant	NOUN
ftr-353	3194	77	&	&	CCONJ
ftr-353	3194	78	specialties	specialty	NOUN
ftr-353	3194	79	,	,	PUNCT
ftr-353	3194	80	l.p	l.p	PROPN
ftr-353	3194	81	.	.	PROPN
ftr-353	3194	82	v.	v.	PROPN
ftr-353	3194	83	commissioner	commissioner	PROPN
ftr-353	3194	84	,	,	PUNCT
ftr-353	3194	85	114	114	NUM
ftr-353	3194	86	t.c	t.c	PROPN
ftr-353	3194	87	.	.	PROPN
ftr-353	3194	88	533	533	NUM
ftr-353	3194	89	(	(	PUNCT
ftr-353	3194	90	2000	2000	NUM
ftr-353	3194	91	)	)	PUNCT
ftr-353	3194	92	,	,	PUNCT
ftr-353	3194	93	appeal	appeal	NOUN
ftr-353	3194	94	dismissed	dismiss	VERB
ftr-353	3194	95	and	and	CCONJ
ftr-353	3194	96	remanded	remand	VERB
ftr-353	3194	97	,	,	PUNCT
ftr-353	3194	98	249	249	NUM
ftr-353	3194	99	f.3d	f.3d	NUM
ftr-353	3194	100	175	175	NUM
ftr-353	3194	101	(	(	PUNCT
ftr-353	3194	102	3d	3d	PROPN
ftr-353	3194	103	cir	cir	NOUN
ftr-353	3194	104	.	.	PROPN
ftr-353	3194	105	2001	2001	NUM
ftr-353	3194	106	)	)	PUNCT
ftr-353	3194	107	,	,	PUNCT
ftr-353	3194	108	and	and	CCONJ
ftr-353	3194	109	curr	curr	PROPN
ftr-353	3194	110	-	-	PUNCT
ftr-353	3194	111	spec	spec	PROPN
ftr-353	3194	112	partners	partner	NOUN
ftr-353	3194	113	,	,	PUNCT
ftr-353	3194	114	lp	lp	PROPN
ftr-353	3194	115	v.	v.	PROPN
ftr-353	3194	116	commissioner	commissioner	PROPN
ftr-353	3194	117	,	,	PUNCT
ftr-353	3194	118	t.c	t.c	PROPN
ftr-353	3194	119	.	.	PROPN
ftr-353	3194	120	memo	memo	NOUN
ftr-353	3194	121	.	.	PUNCT
ftr-353	3195	1	2007	2007	NUM
ftr-353	3195	2	-	-	SYM
ftr-353	3195	3	289	289	NUM
ftr-353	3195	4	,	,	PUNCT
ftr-353	3195	5	affd	affd	PROPN
ftr-353	3195	6	,	,	PUNCT
ftr-353	3195	7	579	579	NUM
ftr-353	3195	8	f.3d	f.3d	NUM
ftr-353	3195	9	391(5th	391(5th	NUM
ftr-353	3195	10	cir	cir	NOUN
ftr-353	3195	11	.	.	PUNCT
ftr-353	3196	1	2009	2009	NUM
ftr-353	3196	2	)	)	PUNCT
ftr-353	3196	3	.	.	PUNCT
ftr-353	3197	1	the	the	DET
ftr-353	3197	2	majority	majority	NOUN
ftr-353	3197	3	rejected	reject	VERB
ftr-353	3197	4	the	the	DET
ftr-353	3197	5	taxpayers	taxpayer	NOUN
ftr-353	3197	6	’	'	PUNCT
ftr-353	3197	7	argument	argument	NOUN
ftr-353	3197	8	that	that	SCONJ
ftr-353	3197	9	there	there	PRON
ftr-353	3197	10	are	be	VERB
ftr-353	3197	11	two	two	NUM
ftr-353	3197	12	types	type	NOUN
ftr-353	3197	13	of	of	ADP
ftr-353	3197	14	listed	list	VERB
ftr-353	3197	15	transactions	transaction	NOUN
ftr-353	3197	16	,	,	PUNCT
ftr-353	3197	17	those	those	PRON
ftr-353	3197	18	entered	enter	VERB
ftr-353	3197	19	into	into	ADP
ftr-353	3197	20	before	before	ADV
ftr-353	3197	21	,	,	PUNCT
ftr-353	3197	22	and	and	CCONJ
ftr-353	3197	23	those	those	PRON
ftr-353	3197	24	entered	enter	VERB
ftr-353	3197	25	into	into	ADP
ftr-353	3197	26	after	after	ADP
ftr-353	3197	27	,	,	PUNCT
ftr-353	3197	28	10/22/04	10/22/04	PROPN
ftr-353	3197	29	,	,	PUNCT
ftr-353	3197	30	and	and	CCONJ
ftr-353	3197	31	that	that	DET
ftr-353	3197	32	extension	extension	NOUN
ftr-353	3197	33	of	of	ADP
ftr-353	3197	34	the	the	DET
ftr-353	3197	35	period	period	NOUN
ftr-353	3197	36	for	for	ADP
ftr-353	3197	37	assessment	assessment	NOUN
ftr-353	3197	38	under	under	ADP
ftr-353	3197	39	§	§	PROPN
ftr-353	3197	40	6501(c)(10	6501(c)(10	NUM
ftr-353	3197	41	)	)	PUNCT
ftr-353	3197	42	only	only	ADV
ftr-353	3197	43	applied	apply	VERB
ftr-353	3197	44	to	to	ADP
ftr-353	3197	45	transactions	transaction	NOUN
ftr-353	3197	46	for	for	ADP
ftr-353	3197	47	which	which	PRON
ftr-353	3197	48	a	a	DET
ftr-353	3197	49	return	return	NOUN
ftr-353	3197	50	was	be	AUX
ftr-353	3197	51	due	due	ADJ
ftr-353	3197	52	after	after	ADP
ftr-353	3197	53	that	that	DET
ftr-353	3197	54	date	date	NOUN
ftr-353	3197	55	.	.	PUNCT
ftr-353	3198	1	the	the	DET
ftr-353	3198	2	court	court	NOUN
ftr-353	3198	3	concluded	conclude	VERB
ftr-353	3198	4	that	that	SCONJ
ftr-353	3198	5	the	the	DET
ftr-353	3198	6	extension	extension	NOUN
ftr-353	3198	7	of	of	ADP
ftr-353	3198	8	the	the	DET
ftr-353	3198	9	statute	statute	NOUN
ftr-353	3198	10	of	of	ADP
ftr-353	3198	11	limitations	limitation	NOUN
ftr-353	3198	12	under	under	ADP
ftr-353	3198	13	§	§	PROPN
ftr-353	3198	14	6501(c)(10	6501(c)(10	NUM
ftr-353	3198	15	)	)	PUNCT
ftr-353	3198	16	is	be	AUX
ftr-353	3198	17	effective	effective	ADJ
ftr-353	3198	18	for	for	ADP
ftr-353	3198	19	tax	tax	NOUN
ftr-353	3198	20	years	year	NOUN
ftr-353	3198	21	for	for	ADP
ftr-353	3198	22	which	which	PRON
ftr-353	3198	23	the	the	DET
ftr-353	3198	24	period	period	NOUN
ftr-353	3198	25	of	of	ADP
ftr-353	3198	26	limitations	limitation	NOUN
ftr-353	3198	27	had	have	AUX
ftr-353	3198	28	not	not	PART
ftr-353	3198	29	expired	expire	VERB
ftr-353	3198	30	on	on	ADP
ftr-353	3198	31	10/22/04	10/22/04	PROPN
ftr-353	3198	32	,	,	PUNCT
ftr-353	3198	33	and	and	CCONJ
ftr-353	3198	34	that	that	SCONJ
ftr-353	3198	35	the	the	DET
ftr-353	3198	36	enactment	enactment	NOUN
ftr-353	3198	37	of	of	ADP
ftr-353	3198	38	the	the	DET
ftr-353	3198	39	penalty	penalty	NOUN
ftr-353	3198	40	provisions	provision	NOUN
ftr-353	3198	41	in	in	ADP
ftr-353	3198	42	§	§	PROPN
ftr-353	3198	43	6707a	6707a	NUM
ftr-353	3198	44	has	have	VERB
ftr-353	3198	45	no	no	DET
ftr-353	3198	46	bearing	bearing	NOUN
ftr-353	3198	47	on	on	ADP
ftr-353	3198	48	the	the	DET
ftr-353	3198	49	application	application	NOUN
ftr-353	3198	50	of	of	ADP
ftr-353	3198	51	§	§	PROPN
ftr-353	3198	52	6501(c)(10	6501(c)(10	NUM
ftr-353	3198	53	)	)	PUNCT
ftr-353	3198	54	.	.	PUNCT
ftr-353	3199	1	“	"	PUNCT
ftr-353	3199	2	[	[	X
ftr-353	3199	3	i]t	i]t	NOUN
ftr-353	3199	4	is	be	AUX
ftr-353	3199	5	of	of	ADP
ftr-353	3199	6	no	no	DET
ftr-353	3199	7	consequence	consequence	NOUN
ftr-353	3199	8	that	that	SCONJ
ftr-353	3199	9	the	the	DET
ftr-353	3199	10	transaction	transaction	NOUN
ftr-353	3199	11	in	in	ADP
ftr-353	3199	12	question	question	NOUN
ftr-353	3199	13	became	become	VERB
ftr-353	3199	14	a	a	DET
ftr-353	3199	15	reportable	reportable	ADJ
ftr-353	3199	16	transaction	transaction	NOUN
ftr-353	3199	17	after	after	SCONJ
ftr-353	3199	18	the	the	DET
ftr-353	3199	19	transaction	transaction	NOUN
ftr-353	3199	20	had	have	AUX
ftr-353	3199	21	already	already	ADV
ftr-353	3199	22	occurred	occur	VERB
ftr-353	3199	23	.	.	PUNCT
ftr-353	3200	1	the	the	DET
ftr-353	3200	2	legislative	legislative	ADJ
ftr-353	3200	3	history	history	NOUN
ftr-353	3200	4	expressly	expressly	ADV
ftr-353	3200	5	contemplated	contemplate	VERB
ftr-353	3200	6	such	such	DET
ftr-353	3200	7	a	a	DET
ftr-353	3200	8	result	result	NOUN
ftr-353	3200	9	.	.	PUNCT
ftr-353	3200	10	”	"	PUNCT
ftr-353	3201	1	the	the	DET
ftr-353	3201	2	court	court	NOUN
ftr-353	3201	3	also	also	ADV
ftr-353	3201	4	held	hold	VERB
ftr-353	3201	5	that	that	DET
ftr-353	3201	6	temp	temp	NOUN
ftr-353	3201	7	.	.	PUNCT
ftr-353	3202	1	reg	reg	NOUN
ftr-353	3202	2	.	.	PUNCT
ftr-353	3203	1	§	§	PROPN
ftr-353	3203	2	1.6011	1.6011	NUM
ftr-353	3203	3	-	-	SYM
ftr-353	3203	4	4	4	NUM
ftr-353	3203	5	t	t	NOUN
ftr-353	3203	6	was	be	AUX
ftr-353	3203	7	valid	valid	ADJ
ftr-353	3203	8	and	and	CCONJ
ftr-353	3203	9	required	required	ADJ
ftr-353	3203	10	disclosure	disclosure	NOUN
ftr-353	3203	11	of	of	ADP
ftr-353	3203	12	the	the	DET
ftr-353	3203	13	taxpayers	taxpayer	NOUN
ftr-353	3203	14	’	’	PART
ftr-353	3203	15	transactions	transaction	NOUN
ftr-353	3203	16	on	on	ADP
ftr-353	3203	17	their	their	PRON
ftr-353	3203	18	2001	2001	NUM
ftr-353	3203	19	and	and	CCONJ
ftr-353	3203	20	2002	2002	NUM
ftr-353	3203	21	returns	return	NOUN
ftr-353	3203	22	.	.	PUNCT
ftr-353	3204	1	the	the	DET
ftr-353	3204	2	court	court	NOUN
ftr-353	3204	3	rejected	reject	VERB
ftr-353	3204	4	the	the	DET
ftr-353	3204	5	taxpayers	taxpayer	NOUN
ftr-353	3204	6	’	’	PART
ftr-353	3204	7	arguments	argument	NOUN
ftr-353	3204	8	that	that	SCONJ
ftr-353	3204	9	the	the	DET
ftr-353	3204	10	temporary	temporary	ADJ
ftr-353	3204	11	regulation	regulation	NOUN
ftr-353	3204	12	violated	violate	VERB
ftr-353	3204	13	executive	executive	ADJ
ftr-353	3204	14	order	order	NOUN
ftr-353	3204	15	12866	12866	NUM
ftr-353	3204	16	,	,	PUNCT
ftr-353	3204	17	which	which	PRON
ftr-353	3204	18	requires	require	VERB
ftr-353	3204	19	office	office	NOUN
ftr-353	3204	20	of	of	ADP
ftr-353	3204	21	management	management	NOUN
ftr-353	3204	22	and	and	CCONJ
ftr-353	3204	23	budget	budget	NOUN
ftr-353	3204	24	review	review	NOUN
ftr-353	3204	25	of	of	ADP
ftr-353	3204	26	proposed	propose	VERB
ftr-353	3204	27	significant	significant	ADJ
ftr-353	3204	28	regulatory	regulatory	ADJ
ftr-353	3204	29	actions	action	NOUN
ftr-353	3204	30	,	,	PUNCT
ftr-353	3204	31	or	or	CCONJ
ftr-353	3204	32	that	that	SCONJ
ftr-353	3204	33	the	the	DET
ftr-353	3204	34	temporary	temporary	ADJ
ftr-353	3204	35	regulation	regulation	NOUN
ftr-353	3204	36	violated	violate	VERB
ftr-353	3204	37	the	the	DET
ftr-353	3204	38	notice	notice	NOUN
ftr-353	3204	39	and	and	CCONJ
ftr-353	3204	40	comment	comment	NOUN
ftr-353	3204	41	requirements	requirement	NOUN
ftr-353	3204	42	of	of	ADP
ftr-353	3204	43	the	the	DET
ftr-353	3204	44	administrative	administrative	ADJ
ftr-353	3204	45	2010	2010	NUM
ftr-353	3204	46	]	]	PUNCT
ftr-353	3204	47	recent	recent	ADJ
ftr-353	3204	48	developments	development	NOUN
ftr-353	3204	49	in	in	ADP
ftr-353	3204	50	federal	federal	ADJ
ftr-353	3204	51	income	income	NOUN
ftr-353	3204	52	taxation	taxation	NOUN
ftr-353	3204	53	236	236	NUM
ftr-353	3204	54	procedure	procedure	NOUN
ftr-353	3204	55	act	act	NOUN
ftr-353	3204	56	.	.	PUNCT
ftr-353	3205	1	thus	thus	ADV
ftr-353	3205	2	,	,	PUNCT
ftr-353	3205	3	the	the	DET
ftr-353	3205	4	statute	statute	NOUN
ftr-353	3205	5	of	of	ADP
ftr-353	3205	6	limitations	limitation	NOUN
ftr-353	3205	7	remained	remain	VERB
ftr-353	3205	8	open	open	ADJ
ftr-353	3205	9	on	on	ADP
ftr-353	3205	10	the	the	DET
ftr-353	3205	11	taxpayers	taxpayer	NOUN
ftr-353	3205	12	’	’	PART
ftr-353	3205	13	transactions	transaction	NOUN
ftr-353	3205	14	under	under	ADP
ftr-353	3205	15	§	§	PROPN
ftr-353	3205	16	6501(c)(10	6501(c)(10	NUM
ftr-353	3205	17	)	)	PUNCT
ftr-353	3205	18	until	until	SCONJ
ftr-353	3205	19	one	one	NUM
ftr-353	3205	20	year	year	NOUN
ftr-353	3205	21	after	after	SCONJ
ftr-353	3205	22	the	the	DET
ftr-353	3205	23	required	require	VERB
ftr-353	3205	24	disclosure	disclosure	NOUN
ftr-353	3205	25	was	be	AUX
ftr-353	3205	26	provided	provide	VERB
ftr-353	3205	27	.	.	PUNCT
ftr-353	3206	1	•	•	NUM
ftr-353	3206	2	judge	judge	NOUN
ftr-353	3206	3	halpern	halpern	PROPN
ftr-353	3206	4	(	(	PUNCT
ftr-353	3206	5	joined	join	VERB
ftr-353	3206	6	by	by	ADP
ftr-353	3206	7	judges	judge	NOUN
ftr-353	3206	8	foley	foley	PROPN
ftr-353	3206	9	and	and	CCONJ
ftr-353	3206	10	holmes	holme	NOUN
ftr-353	3206	11	)	)	PUNCT
ftr-353	3206	12	dissented	dissent	VERB
ftr-353	3206	13	on	on	ADP
ftr-353	3206	14	the	the	DET
ftr-353	3206	15	grounds	ground	NOUN
ftr-353	3206	16	that	that	SCONJ
ftr-353	3206	17	the	the	DET
ftr-353	3206	18	tax	tax	NOUN
ftr-353	3206	19	court	court	NOUN
ftr-353	3206	20	does	do	AUX
ftr-353	3206	21	not	not	PART
ftr-353	3206	22	have	have	AUX
ftr-353	3206	23	the	the	DET
ftr-353	3206	24	authority	authority	NOUN
ftr-353	3206	25	in	in	ADP
ftr-353	3206	26	a	a	DET
ftr-353	3206	27	partnership	partnership	NOUN
ftr-353	3206	28	-	-	PUNCT
ftr-353	3206	29	level	level	NOUN
ftr-353	3206	30	proceeding	proceeding	NOUN
ftr-353	3206	31	to	to	PART
ftr-353	3206	32	decide	decide	VERB
ftr-353	3206	33	whether	whether	SCONJ
ftr-353	3206	34	the	the	DET
ftr-353	3206	35	statute	statute	NOUN
ftr-353	3206	36	of	of	ADP
ftr-353	3206	37	limitations	limitation	NOUN
ftr-353	3206	38	bars	bar	VERB
ftr-353	3206	39	the	the	DET
ftr-353	3206	40	assessment	assessment	NOUN
ftr-353	3206	41	of	of	ADP
ftr-353	3206	42	a	a	DET
ftr-353	3206	43	resulting	result	VERB
ftr-353	3206	44	computational	computational	ADJ
ftr-353	3206	45	adjustment	adjustment	NOUN
ftr-353	3206	46	.	.	PUNCT
ftr-353	3207	1	the	the	DET
ftr-353	3207	2	dissenters	dissenter	NOUN
ftr-353	3207	3	assert	assert	VERB
ftr-353	3207	4	that	that	SCONJ
ftr-353	3207	5	the	the	DET
ftr-353	3207	6	application	application	NOUN
ftr-353	3207	7	of	of	ADP
ftr-353	3207	8	the	the	DET
ftr-353	3207	9	statute	statute	NOUN
ftr-353	3207	10	of	of	ADP
ftr-353	3207	11	limitations	limitation	NOUN
ftr-353	3207	12	to	to	ADP
ftr-353	3207	13	the	the	DET
ftr-353	3207	14	subsequent	subsequent	ADJ
ftr-353	3207	15	assessment	assessment	NOUN
ftr-353	3207	16	against	against	ADP
ftr-353	3207	17	the	the	DET
ftr-353	3207	18	partners	partner	NOUN
ftr-353	3207	19	is	be	AUX
ftr-353	3207	20	neither	neither	CCONJ
ftr-353	3207	21	a	a	DET
ftr-353	3207	22	partnership	partnership	NOUN
ftr-353	3207	23	item	item	NOUN
ftr-353	3207	24	nor	nor	CCONJ
ftr-353	3207	25	an	an	DET
ftr-353	3207	26	affirmative	affirmative	ADJ
ftr-353	3207	27	defense	defense	NOUN
ftr-353	3207	28	to	to	ADP
ftr-353	3207	29	the	the	DET
ftr-353	3207	30	fpaa	fpaa	NOUN
ftr-353	3207	31	.	.	PUNCT
ftr-353	3208	1	f.	f.	PROPN
ftr-353	3208	2	liens	lien	NOUN
ftr-353	3208	3	and	and	CCONJ
ftr-353	3208	4	collections	collection	NOUN
ftr-353	3208	5	1	1	NUM
ftr-353	3208	6	.	.	PUNCT
ftr-353	3209	1	even	even	ADV
ftr-353	3209	2	though	though	SCONJ
ftr-353	3209	3	she	she	PRON
ftr-353	3209	4	tells	tell	VERB
ftr-353	3209	5	us	we	PRON
ftr-353	3209	6	she	she	PRON
ftr-353	3209	7	’s	’	VERB
ftr-353	3209	8	a	a	DET
ftr-353	3209	9	blues	blue	NOUN
ftr-353	3209	10	fan	fan	NOUN
ftr-353	3209	11	,	,	PUNCT
ftr-353	3209	12	judge	judge	NOUN
ftr-353	3209	13	marvel	marvel	PROPN
ftr-353	3209	14	says	say	VERB
ftr-353	3209	15	the	the	DET
ftr-353	3209	16	queen	queen	NOUN
ftr-353	3209	17	of	of	ADP
ftr-353	3209	18	the	the	DET
ftr-353	3209	19	blues	blue	NOUN
ftr-353	3209	20	has	have	VERB
ftr-353	3209	21	a	a	DET
ftr-353	3209	22	legal	legal	ADJ
ftr-353	3209	23	obligation	obligation	NOUN
ftr-353	3209	24	to	to	PART
ftr-353	3209	25	honestly	honestly	ADV
ftr-353	3209	26	report	report	VERB
ftr-353	3209	27	and	and	CCONJ
ftr-353	3209	28	pay	pay	VERB
ftr-353	3209	29	her	her	PRON
ftr-353	3209	30	income	income	NOUN
ftr-353	3209	31	tax	tax	NOUN
ftr-353	3209	32	liability	liability	NOUN
ftr-353	3209	33	each	each	DET
ftr-353	3209	34	year	year	NOUN
ftr-353	3209	35	.	.	PUNCT
ftr-353	3210	1	is	be	AUX
ftr-353	3210	2	this	this	PRON
ftr-353	3210	3	what	what	PRON
ftr-353	3210	4	killed	kill	VERB
ftr-353	3210	5	her	she	PRON
ftr-353	3210	6	?	?	PUNCT
ftr-353	3211	1	taylor	taylor	PROPN
ftr-353	3211	2	v.	v.	PROPN
ftr-353	3211	3	commissioner	commissioner	PROPN
ftr-353	3211	4	,	,	PUNCT
ftr-353	3211	5	t.c	t.c	PROPN
ftr-353	3211	6	.	.	PROPN
ftr-353	3211	7	memo	memo	NOUN
ftr-353	3211	8	.	.	PUNCT
ftr-353	3212	1	2009	2009	NUM
ftr-353	3212	2	-	-	SYM
ftr-353	3212	3	27	27	NUM
ftr-353	3212	4	(	(	PUNCT
ftr-353	3212	5	2/5/09	2/5/09	NUM
ftr-353	3212	6	)	)	PUNCT
ftr-353	3212	7	.	.	PUNCT
ftr-353	3213	1	the	the	DET
ftr-353	3213	2	taxpayer	taxpayer	NOUN
ftr-353	3213	3	,	,	PUNCT
ftr-353	3213	4	the	the	DET
ftr-353	3213	5	late	late	ADJ
ftr-353	3213	6	koko	koko	PROPN
ftr-353	3213	7	taylor	taylor	PROPN
ftr-353	3213	8	–	–	PUNCT
ftr-353	3213	9	the	the	DET
ftr-353	3213	10	“	"	PUNCT
ftr-353	3213	11	queen	queen	NOUN
ftr-353	3213	12	of	of	ADP
ftr-353	3213	13	the	the	DET
ftr-353	3213	14	blues	blue	NOUN
ftr-353	3213	15	,	,	PUNCT
ftr-353	3213	16	”	"	PUNCT
ftr-353	3213	17	failed	fail	VERB
ftr-353	3213	18	to	to	PART
ftr-353	3213	19	pay	pay	VERB
ftr-353	3213	20	estimated	estimate	VERB
ftr-353	3213	21	taxes	taxis	NOUN
ftr-353	3213	22	or	or	CCONJ
ftr-353	3213	23	remit	remit	VERB
ftr-353	3213	24	full	full	ADJ
ftr-353	3213	25	payment	payment	NOUN
ftr-353	3213	26	with	with	ADP
ftr-353	3213	27	her	her	PRON
ftr-353	3213	28	tax	tax	NOUN
ftr-353	3213	29	returns	return	NOUN
ftr-353	3213	30	for	for	ADP
ftr-353	3213	31	several	several	ADJ
ftr-353	3213	32	years	year	NOUN
ftr-353	3213	33	.	.	PUNCT
ftr-353	3214	1	the	the	DET
ftr-353	3214	2	irs	irs	PROPN
ftr-353	3214	3	rejected	reject	VERB
ftr-353	3214	4	her	her	PRON
ftr-353	3214	5	subsequent	subsequent	ADJ
ftr-353	3214	6	offer	offer	NOUN
ftr-353	3214	7	in	in	ADP
ftr-353	3214	8	compromise	compromise	NOUN
ftr-353	3214	9	,	,	PUNCT
ftr-353	3214	10	which	which	PRON
ftr-353	3214	11	she	she	PRON
ftr-353	3214	12	grounded	ground	VERB
ftr-353	3214	13	on	on	ADP
ftr-353	3214	14	“	"	PUNCT
ftr-353	3214	15	economic	economic	ADJ
ftr-353	3214	16	hardship	hardship	NOUN
ftr-353	3214	17	,	,	PUNCT
ftr-353	3214	18	”	"	PUNCT
ftr-353	3214	19	because	because	SCONJ
ftr-353	3214	20	it	it	PRON
ftr-353	3214	21	found	find	VERB
ftr-353	3214	22	no	no	DET
ftr-353	3214	23	hardship	hardship	NOUN
ftr-353	3214	24	or	or	CCONJ
ftr-353	3214	25	reasonable	reasonable	ADJ
ftr-353	3214	26	cause	cause	NOUN
ftr-353	3214	27	for	for	ADP
ftr-353	3214	28	failure	failure	NOUN
ftr-353	3214	29	to	to	PART
ftr-353	3214	30	pay	pay	VERB
ftr-353	3214	31	,	,	PUNCT
ftr-353	3214	32	and	and	CCONJ
ftr-353	3214	33	following	follow	VERB
ftr-353	3214	34	a	a	DET
ftr-353	3214	35	collection	collection	NOUN
ftr-353	3214	36	due	due	ADJ
ftr-353	3214	37	process	process	NOUN
ftr-353	3214	38	hearing	hearing	NOUN
ftr-353	3214	39	issued	issue	VERB
ftr-353	3214	40	a	a	DET
ftr-353	3214	41	determination	determination	NOUN
ftr-353	3214	42	that	that	SCONJ
ftr-353	3214	43	a	a	DET
ftr-353	3214	44	levy	levy	NOUN
ftr-353	3214	45	should	should	AUX
ftr-353	3214	46	proceed	proceed	VERB
ftr-353	3214	47	.	.	PUNCT
ftr-353	3215	1	the	the	DET
ftr-353	3215	2	queen	queen	NOUN
ftr-353	3215	3	of	of	ADP
ftr-353	3215	4	the	the	DET
ftr-353	3215	5	blues	blue	NOUN
ftr-353	3215	6	appealed	appeal	VERB
ftr-353	3215	7	to	to	ADP
ftr-353	3215	8	the	the	DET
ftr-353	3215	9	tax	tax	NOUN
ftr-353	3215	10	court	court	NOUN
ftr-353	3215	11	,	,	PUNCT
ftr-353	3215	12	but	but	CCONJ
ftr-353	3215	13	judge	judge	NOUN
ftr-353	3215	14	marvel	marvel	PROPN
ftr-353	3215	15	upheld	uphold	VERB
ftr-353	3215	16	the	the	DET
ftr-353	3215	17	irs	irs	PROPN
ftr-353	3215	18	’s	’s	PART
ftr-353	3215	19	determination	determination	NOUN
ftr-353	3215	20	.	.	PUNCT
ftr-353	3216	1	both	both	DET
ftr-353	3216	2	petitioner	petitioner	NOUN
ftr-353	3216	3	and	and	CCONJ
ftr-353	3216	4	respondent	respondent	NOUN
ftr-353	3216	5	repeatedly	repeatedly	ADV
ftr-353	3216	6	commented	comment	VERB
ftr-353	3216	7	on	on	ADP
ftr-353	3216	8	petitioner	petitioner	NOUN
ftr-353	3216	9	’s	’s	PART
ftr-353	3216	10	stature	stature	NOUN
ftr-353	3216	11	as	as	ADP
ftr-353	3216	12	a	a	DET
ftr-353	3216	13	beloved	beloved	ADJ
ftr-353	3216	14	and	and	CCONJ
ftr-353	3216	15	wellknown	wellknown	ADJ
ftr-353	3216	16	professional	professional	ADJ
ftr-353	3216	17	singer	singer	NOUN
ftr-353	3216	18	as	as	ADP
ftr-353	3216	19	support	support	NOUN
ftr-353	3216	20	for	for	ADP
ftr-353	3216	21	their	their	PRON
ftr-353	3216	22	respective	respective	ADJ
ftr-353	3216	23	positions	position	NOUN
ftr-353	3216	24	in	in	ADP
ftr-353	3216	25	these	these	DET
ftr-353	3216	26	consolidated	consolidated	ADJ
ftr-353	3216	27	cases	case	NOUN
ftr-353	3216	28	.	.	PUNCT
ftr-353	3217	1	we	we	PRON
ftr-353	3217	2	disagree	disagree	VERB
ftr-353	3217	3	with	with	ADP
ftr-353	3217	4	both	both	DET
ftr-353	3217	5	parties	party	NOUN
ftr-353	3217	6	insofar	insofar	ADV
ftr-353	3217	7	as	as	SCONJ
ftr-353	3217	8	they	they	PRON
ftr-353	3217	9	contend	contend	VERB
ftr-353	3217	10	that	that	SCONJ
ftr-353	3217	11	a	a	DET
ftr-353	3217	12	taxpayer	taxpayer	NOUN
ftr-353	3217	13	’s	’s	PART
ftr-353	3217	14	celebrity	celebrity	NOUN
ftr-353	3217	15	status	status	NOUN
ftr-353	3217	16	is	be	AUX
ftr-353	3217	17	somehow	somehow	ADV
ftr-353	3217	18	relevant	relevant	ADJ
ftr-353	3217	19	to	to	ADP
ftr-353	3217	20	what	what	PRON
ftr-353	3217	21	this	this	DET
ftr-353	3217	22	court	court	NOUN
ftr-353	3217	23	must	must	AUX
ftr-353	3217	24	do	do	AUX
ftr-353	3217	25	in	in	ADP
ftr-353	3217	26	deciding	decide	VERB
ftr-353	3217	27	whether	whether	SCONJ
ftr-353	3217	28	the	the	DET
ftr-353	3217	29	commissioner	commissioner	NOUN
ftr-353	3217	30	’s	’s	PART
ftr-353	3217	31	collection	collection	NOUN
ftr-353	3217	32	action	action	NOUN
ftr-353	3217	33	may	may	AUX
ftr-353	3217	34	proceed	proceed	VERB
ftr-353	3217	35	.	.	PUNCT
ftr-353	3218	1	every	every	DET
ftr-353	3218	2	taxpayer	taxpayer	NOUN
ftr-353	3218	3	,	,	PUNCT
ftr-353	3218	4	no	no	ADV
ftr-353	3218	5	matter	matter	ADV
ftr-353	3218	6	how	how	SCONJ
ftr-353	3218	7	famous	famous	ADJ
ftr-353	3218	8	or	or	CCONJ
ftr-353	3218	9	notorious	notorious	ADJ
ftr-353	3218	10	,	,	PUNCT
ftr-353	3218	11	has	have	VERB
ftr-353	3218	12	a	a	DET
ftr-353	3218	13	legal	legal	ADJ
ftr-353	3218	14	obligation	obligation	NOUN
ftr-353	3218	15	to	to	PART
ftr-353	3218	16	honestly	honestly	ADV
ftr-353	3218	17	report	report	VERB
ftr-353	3218	18	and	and	CCONJ
ftr-353	3218	19	pay	pay	VERB
ftr-353	3218	20	his	his	PRON
ftr-353	3218	21	or	or	CCONJ
ftr-353	3218	22	her	her	PRON
ftr-353	3218	23	income	income	NOUN
ftr-353	3218	24	tax	tax	NOUN
ftr-353	3218	25	liability	liability	NOUN
ftr-353	3218	26	each	each	DET
ftr-353	3218	27	year	year	NOUN
ftr-353	3218	28	and	and	CCONJ
ftr-353	3218	29	is	be	AUX
ftr-353	3218	30	entitled	entitle	VERB
ftr-353	3218	31	to	to	ADP
ftr-353	3218	32	fair	fair	ADJ
ftr-353	3218	33	enforcement	enforcement	NOUN
ftr-353	3218	34	of	of	ADP
ftr-353	3218	35	federal	federal	ADJ
ftr-353	3218	36	tax	tax	NOUN
ftr-353	3218	37	laws	law	NOUN
ftr-353	3218	38	.	.	PUNCT
ftr-353	3219	1	a	a	DET
ftr-353	3219	2	taxpayer	taxpayer	NOUN
ftr-353	3219	3	like	like	ADP
ftr-353	3219	4	petitioner	petitioner	NOUN
ftr-353	3219	5	whose	whose	DET
ftr-353	3219	6	business	business	NOUN
ftr-353	3219	7	income	income	NOUN
ftr-353	3219	8	is	be	AUX
ftr-353	3219	9	generated	generate	VERB
ftr-353	3219	10	by	by	ADP
ftr-353	3219	11	performances	performance	NOUN
ftr-353	3219	12	must	must	AUX
ftr-353	3219	13	carefully	carefully	ADV
ftr-353	3219	14	comply	comply	VERB
ftr-353	3219	15	with	with	ADP
ftr-353	3219	16	estimated	estimate	VERB
ftr-353	3219	17	tax	tax	NOUN
ftr-353	3219	18	requirements	requirement	NOUN
ftr-353	3219	19	.	.	PUNCT
ftr-353	3220	1	the	the	DET
ftr-353	3220	2	record	record	NOUN
ftr-353	3220	3	establishes	establish	VERB
ftr-353	3220	4	that	that	DET
ftr-353	3220	5	petitioner	petitioner	NOUN
ftr-353	3220	6	had	have	VERB
ftr-353	3220	7	outstanding	outstanding	ADJ
ftr-353	3220	8	tax	tax	NOUN
ftr-353	3220	9	liabilities	liability	NOUN
ftr-353	3220	10	for	for	ADP
ftr-353	3220	11	1998	1998	NUM
ftr-353	3220	12	,	,	PUNCT
ftr-353	3220	13	2000	2000	NUM
ftr-353	3220	14	,	,	PUNCT
ftr-353	3220	15	and	and	CCONJ
ftr-353	3220	16	2001	2001	NUM
ftr-353	3220	17	because	because	SCONJ
ftr-353	3220	18	she	she	PRON
ftr-353	3220	19	did	do	AUX
ftr-353	3220	20	not	not	PART
ftr-353	3220	21	make	make	VERB
ftr-353	3220	22	required	required	ADJ
ftr-353	3220	23	estimated	estimate	VERB
ftr-353	3220	24	tax	tax	NOUN
ftr-353	3220	25	payments	payment	NOUN
ftr-353	3220	26	when	when	SCONJ
ftr-353	3220	27	due	due	ADJ
ftr-353	3220	28	and	and	CCONJ
ftr-353	3220	29	that	that	DET
ftr-353	3220	30	respondent	respondent	NOUN
ftr-353	3220	31	did	do	AUX
ftr-353	3220	32	not	not	PART
ftr-353	3220	33	abuse	abuse	VERB
ftr-353	3220	34	his	his	PRON
ftr-353	3220	35	discretion	discretion	NOUN
ftr-353	3220	36	in	in	ADP
ftr-353	3220	37	determining	determine	VERB
ftr-353	3220	38	that	that	SCONJ
ftr-353	3220	39	the	the	DET
ftr-353	3220	40	filing	filing	NOUN
ftr-353	3220	41	of	of	ADP
ftr-353	3220	42	an	an	DET
ftr-353	3220	43	nftl	nftl	NOUN
ftr-353	3220	44	was	be	AUX
ftr-353	3220	45	appropriate	appropriate	ADJ
ftr-353	3220	46	and	and	CCONJ
ftr-353	3220	47	that	that	DET
ftr-353	3220	48	respondent	respondent	NOUN
ftr-353	3220	49	may	may	AUX
ftr-353	3220	50	proceed	proceed	VERB
ftr-353	3220	51	to	to	PART
ftr-353	3220	52	collect	collect	VERB
ftr-353	3220	53	petitioner	petitioner	NOUN
ftr-353	3220	54	’s	’s	PART
ftr-353	3220	55	outstanding	outstanding	ADJ
ftr-353	3220	56	tax	tax	NOUN
ftr-353	3220	57	liabilities	liability	NOUN
ftr-353	3220	58	237	237	NUM
ftr-353	3220	59	florida	florida	PROPN
ftr-353	3220	60	tax	tax	NOUN
ftr-353	3220	61	review	review	NOUN
ftr-353	3220	62	[	[	X
ftr-353	3220	63	vol	vol	NOUN
ftr-353	3220	64	.	.	PUNCT
ftr-353	3221	1	10	10	NUM
ftr-353	3221	2	:	:	PUNCT
ftr-353	3221	3	si	si	INTJ
ftr-353	3221	4	by	by	ADP
ftr-353	3221	5	levy	levy	NOUN
ftr-353	3221	6	.	.	PUNCT
ftr-353	3222	1	respondent	respondent	NOUN
ftr-353	3222	2	gave	give	VERB
ftr-353	3222	3	petitioner	petitioner	NOUN
ftr-353	3222	4	ample	ample	ADJ
ftr-353	3222	5	opportunity	opportunity	NOUN
ftr-353	3222	6	to	to	PART
ftr-353	3222	7	rectify	rectify	VERB
ftr-353	3222	8	her	her	PRON
ftr-353	3222	9	failure	failure	NOUN
ftr-353	3222	10	to	to	PART
ftr-353	3222	11	pay	pay	VERB
ftr-353	3222	12	estimated	estimate	VERB
ftr-353	3222	13	tax	tax	NOUN
ftr-353	3222	14	when	when	SCONJ
ftr-353	3222	15	due	due	ADJ
ftr-353	3222	16	and	and	CCONJ
ftr-353	3222	17	considered	consider	VERB
ftr-353	3222	18	petitioner	petitioner	NOUN
ftr-353	3222	19	’s	’s	PART
ftr-353	3222	20	collection	collection	NOUN
ftr-353	3222	21	alternatives	alternative	NOUN
ftr-353	3222	22	in	in	ADP
ftr-353	3222	23	accordance	accordance	NOUN
ftr-353	3222	24	with	with	ADP
ftr-353	3222	25	applicable	applicable	ADJ
ftr-353	3222	26	administrative	administrative	ADJ
ftr-353	3222	27	and	and	CCONJ
ftr-353	3222	28	legal	legal	ADJ
ftr-353	3222	29	requirements	requirement	NOUN
ftr-353	3222	30	.	.	PUNCT
ftr-353	3223	1	2	2	X
ftr-353	3223	2	.	.	X
ftr-353	3223	3	plaintiff	plaintiff	NOUN
ftr-353	3223	4	asks	ask	VERB
ftr-353	3223	5	the	the	DET
ftr-353	3223	6	court	court	NOUN
ftr-353	3223	7	of	of	ADP
ftr-353	3223	8	federal	federal	ADJ
ftr-353	3223	9	claims	claim	NOUN
ftr-353	3223	10	to	to	PART
ftr-353	3223	11	order	order	VERB
ftr-353	3223	12	the	the	DET
ftr-353	3223	13	government	government	NOUN
ftr-353	3223	14	to	to	PART
ftr-353	3223	15	return	return	VERB
ftr-353	3223	16	to	to	ADP
ftr-353	3223	17	him	he	PRON
ftr-353	3223	18	an	an	DET
ftr-353	3223	19	erroneous	erroneous	ADJ
ftr-353	3223	20	refund	refund	NOUN
ftr-353	3223	21	that	that	SCONJ
ftr-353	3223	22	it	it	PRON
ftr-353	3223	23	recovered	recover	VERB
ftr-353	3223	24	through	through	ADP
ftr-353	3223	25	an	an	DET
ftr-353	3223	26	administrative	administrative	ADJ
ftr-353	3223	27	levy	levy	NOUN
ftr-353	3223	28	,	,	PUNCT
ftr-353	3223	29	even	even	ADV
ftr-353	3223	30	though	though	SCONJ
ftr-353	3223	31	he	he	PRON
ftr-353	3223	32	never	never	ADV
ftr-353	3223	33	filed	file	VERB
ftr-353	3223	34	an	an	DET
ftr-353	3223	35	administrative	administrative	ADJ
ftr-353	3223	36	refund	refund	NOUN
ftr-353	3223	37	claim	claim	NOUN
ftr-353	3223	38	,	,	PUNCT
ftr-353	3223	39	and	and	CCONJ
ftr-353	3223	40	amazingly	amazingly	ADV
ftr-353	3223	41	at	at	ADP
ftr-353	3223	42	first	first	ADV
ftr-353	3223	43	the	the	DET
ftr-353	3223	44	court	court	NOUN
ftr-353	3223	45	is	be	AUX
ftr-353	3223	46	willing	willing	ADJ
ftr-353	3223	47	to	to	PART
ftr-353	3223	48	listen	listen	VERB
ftr-353	3223	49	to	to	ADP
ftr-353	3223	50	the	the	DET
ftr-353	3223	51	argument	argument	NOUN
ftr-353	3223	52	.	.	PUNCT
ftr-353	3224	1	pennoni	pennoni	PROPN
ftr-353	3224	2	v.	v.	CCONJ
ftr-353	3224	3	united	united	PROPN
ftr-353	3224	4	states	states	PROPN
ftr-353	3224	5	,	,	PUNCT
ftr-353	3224	6	79	79	NUM
ftr-353	3224	7	fed	feed	VERB
ftr-353	3224	8	.	.	PUNCT
ftr-353	3225	1	cl	cl	NOUN
ftr-353	3225	2	.	.	PUNCT
ftr-353	3226	1	552	552	NUM
ftr-353	3226	2	(	(	PUNCT
ftr-353	3226	3	12/4/07	12/4/07	NUM
ftr-353	3226	4	)	)	PUNCT
ftr-353	3226	5	.	.	PUNCT
ftr-353	3227	1	after	after	SCONJ
ftr-353	3227	2	the	the	DET
ftr-353	3227	3	taxpayer	taxpayer	NOUN
ftr-353	3227	4	failed	fail	VERB
ftr-353	3227	5	to	to	PART
ftr-353	3227	6	file	file	VERB
ftr-353	3227	7	a	a	DET
ftr-353	3227	8	federal	federal	ADJ
ftr-353	3227	9	income	income	NOUN
ftr-353	3227	10	tax	tax	NOUN
ftr-353	3227	11	return	return	NOUN
ftr-353	3227	12	for	for	ADP
ftr-353	3227	13	tax	tax	NOUN
ftr-353	3227	14	year	year	NOUN
ftr-353	3227	15	1998	1998	NUM
ftr-353	3227	16	,	,	PUNCT
ftr-353	3227	17	the	the	DET
ftr-353	3227	18	irs	irs	PROPN
ftr-353	3227	19	sent	send	VERB
ftr-353	3227	20	him	he	PRON
ftr-353	3227	21	a	a	DET
ftr-353	3227	22	proposed	propose	VERB
ftr-353	3227	23	individual	individual	ADJ
ftr-353	3227	24	income	income	NOUN
ftr-353	3227	25	tax	tax	NOUN
ftr-353	3227	26	assessment	assessment	NOUN
ftr-353	3227	27	,	,	PUNCT
ftr-353	3227	28	claiming	claim	VERB
ftr-353	3227	29	that	that	SCONJ
ftr-353	3227	30	he	he	PRON
ftr-353	3227	31	owed	owe	VERB
ftr-353	3227	32	$	$	SYM
ftr-353	3227	33	17,764	17,764	NUM
ftr-353	3227	34	.	.	PUNCT
ftr-353	3228	1	although	although	SCONJ
ftr-353	3228	2	the	the	DET
ftr-353	3228	3	irs	irs	PROPN
ftr-353	3228	4	eventually	eventually	ADV
ftr-353	3228	5	agreed	agree	VERB
ftr-353	3228	6	that	that	SCONJ
ftr-353	3228	7	the	the	DET
ftr-353	3228	8	taxpayer	taxpayer	NOUN
ftr-353	3228	9	was	be	AUX
ftr-353	3228	10	owed	owe	VERB
ftr-353	3228	11	a	a	DET
ftr-353	3228	12	refund	refund	NOUN
ftr-353	3228	13	in	in	ADP
ftr-353	3228	14	the	the	DET
ftr-353	3228	15	amount	amount	NOUN
ftr-353	3228	16	of	of	ADP
ftr-353	3228	17	$	$	SYM
ftr-353	3228	18	2,801	2,801	NUM
ftr-353	3228	19	,	,	PUNCT
ftr-353	3228	20	it	it	PRON
ftr-353	3228	21	sent	send	VERB
ftr-353	3228	22	him	he	PRON
ftr-353	3228	23	a	a	DET
ftr-353	3228	24	refund	refund	NOUN
ftr-353	3228	25	check	check	NOUN
ftr-353	3228	26	in	in	ADP
ftr-353	3228	27	the	the	DET
ftr-353	3228	28	amount	amount	NOUN
ftr-353	3228	29	of	of	ADP
ftr-353	3228	30	$	$	SYM
ftr-353	3228	31	80,166	80,166	NUM
ftr-353	3228	32	.	.	PUNCT
ftr-353	3229	1	the	the	DET
ftr-353	3229	2	irs	irs	PROPN
ftr-353	3229	3	recognized	recognize	VERB
ftr-353	3229	4	its	its	PRON
ftr-353	3229	5	mistake	mistake	NOUN
ftr-353	3229	6	after	after	SCONJ
ftr-353	3229	7	the	the	DET
ftr-353	3229	8	taxpayer	taxpayer	NOUN
ftr-353	3229	9	cashed	cash	VERB
ftr-353	3229	10	the	the	DET
ftr-353	3229	11	check	check	NOUN
ftr-353	3229	12	,	,	PUNCT
ftr-353	3229	13	and	and	CCONJ
ftr-353	3229	14	it	it	PRON
ftr-353	3229	15	sent	send	VERB
ftr-353	3229	16	the	the	DET
ftr-353	3229	17	taxpayer	taxpayer	NOUN
ftr-353	3229	18	a	a	DET
ftr-353	3229	19	notice	notice	NOUN
ftr-353	3229	20	of	of	ADP
ftr-353	3229	21	balance	balance	NOUN
ftr-353	3229	22	due	due	ADJ
ftr-353	3229	23	and	and	CCONJ
ftr-353	3229	24	ultimately	ultimately	ADV
ftr-353	3229	25	placed	place	VERB
ftr-353	3229	26	a	a	DET
ftr-353	3229	27	levy	levy	NOUN
ftr-353	3229	28	on	on	ADP
ftr-353	3229	29	his	his	PRON
ftr-353	3229	30	bank	bank	NOUN
ftr-353	3229	31	account	account	NOUN
ftr-353	3229	32	and	and	CCONJ
ftr-353	3229	33	garnished	garnish	VERB
ftr-353	3229	34	his	his	PRON
ftr-353	3229	35	wages	wage	NOUN
ftr-353	3229	36	.	.	PUNCT
ftr-353	3230	1	the	the	DET
ftr-353	3230	2	taxpayer	taxpayer	NOUN
ftr-353	3230	3	sued	sue	VERB
ftr-353	3230	4	the	the	DET
ftr-353	3230	5	government	government	NOUN
ftr-353	3230	6	,	,	PUNCT
ftr-353	3230	7	seeking	seek	VERB
ftr-353	3230	8	an	an	DET
ftr-353	3230	9	order	order	NOUN
ftr-353	3230	10	requiring	require	VERB
ftr-353	3230	11	it	it	PRON
ftr-353	3230	12	to	to	PART
ftr-353	3230	13	repay	repay	VERB
ftr-353	3230	14	amounts	amount	NOUN
ftr-353	3230	15	it	it	PRON
ftr-353	3230	16	took	take	VERB
ftr-353	3230	17	from	from	ADP
ftr-353	3230	18	his	his	PRON
ftr-353	3230	19	bank	bank	NOUN
ftr-353	3230	20	account	account	NOUN
ftr-353	3230	21	and	and	CCONJ
ftr-353	3230	22	wages	wage	NOUN
ftr-353	3230	23	,	,	PUNCT
ftr-353	3230	24	plus	plus	CCONJ
ftr-353	3230	25	costs	cost	NOUN
ftr-353	3230	26	,	,	PUNCT
ftr-353	3230	27	and	and	CCONJ
ftr-353	3230	28	the	the	DET
ftr-353	3230	29	government	government	NOUN
ftr-353	3230	30	filed	file	VERB
ftr-353	3230	31	a	a	DET
ftr-353	3230	32	motion	motion	NOUN
ftr-353	3230	33	to	to	PART
ftr-353	3230	34	dismiss	dismiss	VERB
ftr-353	3230	35	the	the	DET
ftr-353	3230	36	action	action	NOUN
ftr-353	3230	37	,	,	PUNCT
ftr-353	3230	38	claiming	claim	VERB
ftr-353	3230	39	that	that	SCONJ
ftr-353	3230	40	the	the	DET
ftr-353	3230	41	court	court	NOUN
ftr-353	3230	42	lacked	lack	VERB
ftr-353	3230	43	jurisdiction	jurisdiction	NOUN
ftr-353	3230	44	because	because	SCONJ
ftr-353	3230	45	the	the	DET
ftr-353	3230	46	taxpayer	taxpayer	NOUN
ftr-353	3230	47	did	do	AUX
ftr-353	3230	48	not	not	PART
ftr-353	3230	49	file	file	VERB
ftr-353	3230	50	an	an	DET
ftr-353	3230	51	administrative	administrative	ADJ
ftr-353	3230	52	claim	claim	NOUN
ftr-353	3230	53	for	for	ADP
ftr-353	3230	54	a	a	DET
ftr-353	3230	55	refund	refund	NOUN
ftr-353	3230	56	before	before	SCONJ
ftr-353	3230	57	he	he	PRON
ftr-353	3230	58	filed	file	VERB
ftr-353	3230	59	suit	suit	NOUN
ftr-353	3230	60	.	.	PUNCT
ftr-353	3231	1	the	the	DET
ftr-353	3231	2	court	court	NOUN
ftr-353	3231	3	found	find	VERB
ftr-353	3231	4	that	that	SCONJ
ftr-353	3231	5	the	the	DET
ftr-353	3231	6	taxpayer	taxpayer	NOUN
ftr-353	3231	7	did	do	AUX
ftr-353	3231	8	not	not	PART
ftr-353	3231	9	have	have	VERB
ftr-353	3231	10	to	to	PART
ftr-353	3231	11	file	file	VERB
ftr-353	3231	12	an	an	DET
ftr-353	3231	13	administrative	administrative	ADJ
ftr-353	3231	14	claim	claim	NOUN
ftr-353	3231	15	before	before	SCONJ
ftr-353	3231	16	he	he	PRON
ftr-353	3231	17	filed	file	VERB
ftr-353	3231	18	suit	suit	NOUN
ftr-353	3231	19	because	because	SCONJ
ftr-353	3231	20	he	he	PRON
ftr-353	3231	21	was	be	AUX
ftr-353	3231	22	not	not	PART
ftr-353	3231	23	seeking	seek	VERB
ftr-353	3231	24	a	a	DET
ftr-353	3231	25	tax	tax	NOUN
ftr-353	3231	26	refund	refund	NOUN
ftr-353	3231	27	.	.	PUNCT
ftr-353	3232	1	instead	instead	ADV
ftr-353	3232	2	,	,	PUNCT
ftr-353	3232	3	he	he	PRON
ftr-353	3232	4	was	be	AUX
ftr-353	3232	5	suing	sue	VERB
ftr-353	3232	6	the	the	DET
ftr-353	3232	7	government	government	NOUN
ftr-353	3232	8	for	for	ADP
ftr-353	3232	9	illegal	illegal	ADJ
ftr-353	3232	10	exaction	exaction	NOUN
ftr-353	3232	11	,	,	PUNCT
ftr-353	3232	12	and	and	CCONJ
ftr-353	3232	13	the	the	DET
ftr-353	3232	14	suit	suit	NOUN
ftr-353	3232	15	was	be	AUX
ftr-353	3232	16	timely	timely	ADV
ftr-353	3232	17	under	under	ADP
ftr-353	3232	18	the	the	DET
ftr-353	3232	19	six	six	NUM
ftr-353	3232	20	-	-	PUNCT
ftr-353	3232	21	year	year	NOUN
ftr-353	3232	22	statute	statute	NOUN
ftr-353	3232	23	of	of	ADP
ftr-353	3232	24	limitations	limitation	NOUN
ftr-353	3232	25	pertaining	pertain	VERB
ftr-353	3232	26	to	to	ADP
ftr-353	3232	27	lawsuits	lawsuit	NOUN
ftr-353	3232	28	filed	file	VERB
ftr-353	3232	29	under	under	ADP
ftr-353	3232	30	the	the	DET
ftr-353	3232	31	tucker	tucker	PROPN
ftr-353	3232	32	act	act	PROPN
ftr-353	3232	33	,	,	PUNCT
ftr-353	3232	34	so	so	ADV
ftr-353	3232	35	the	the	DET
ftr-353	3232	36	government	government	NOUN
ftr-353	3232	37	’s	’s	PART
ftr-353	3232	38	motion	motion	NOUN
ftr-353	3232	39	to	to	PART
ftr-353	3232	40	dismiss	dismiss	VERB
ftr-353	3232	41	was	be	AUX
ftr-353	3232	42	denied	deny	VERB
ftr-353	3232	43	.	.	PUNCT
ftr-353	3233	1	(	(	PUNCT
ftr-353	3233	2	a	a	X
ftr-353	3233	3	)	)	PUNCT
ftr-353	3233	4	on	on	ADP
ftr-353	3233	5	second	second	ADJ
ftr-353	3233	6	thought	thought	NOUN
ftr-353	3233	7	,	,	PUNCT
ftr-353	3233	8	the	the	DET
ftr-353	3233	9	irs	irs	PROPN
ftr-353	3233	10	might	might	AUX
ftr-353	3233	11	not	not	PART
ftr-353	3233	12	have	have	VERB
ftr-353	3233	13	to	to	PART
ftr-353	3233	14	follow	follow	VERB
ftr-353	3233	15	administrative	administrative	ADJ
ftr-353	3233	16	procedures	procedure	NOUN
ftr-353	3233	17	to	to	PART
ftr-353	3233	18	“	"	PUNCT
ftr-353	3233	19	reassess	reassess	VERB
ftr-353	3233	20	”	"	PUNCT
ftr-353	3233	21	liability	liability	NOUN
ftr-353	3233	22	for	for	ADP
ftr-353	3233	23	an	an	DET
ftr-353	3233	24	erroneous	erroneous	ADJ
ftr-353	3233	25	refund	refund	NOUN
ftr-353	3233	26	,	,	PUNCT
ftr-353	3233	27	but	but	CCONJ
ftr-353	3233	28	the	the	DET
ftr-353	3233	29	taxpayer	taxpayer	NOUN
ftr-353	3233	30	has	have	VERB
ftr-353	3233	31	to	to	PART
ftr-353	3233	32	follow	follow	VERB
ftr-353	3233	33	administrative	administrative	ADJ
ftr-353	3233	34	procedures	procedure	NOUN
ftr-353	3233	35	before	before	ADP
ftr-353	3233	36	filing	file	VERB
ftr-353	3233	37	suit	suit	NOUN
ftr-353	3233	38	to	to	PART
ftr-353	3233	39	recover	recover	VERB
ftr-353	3233	40	money	money	NOUN
ftr-353	3233	41	to	to	PART
ftr-353	3233	42	which	which	PRON
ftr-353	3233	43	he	he	PRON
ftr-353	3233	44	was	be	AUX
ftr-353	3233	45	never	never	ADV
ftr-353	3233	46	entitled	entitle	VERB
ftr-353	3233	47	.	.	PUNCT
ftr-353	3234	1	pennoni	pennoni	PROPN
ftr-353	3234	2	v.	v.	CCONJ
ftr-353	3234	3	united	united	PROPN
ftr-353	3234	4	states	states	PROPN
ftr-353	3234	5	,	,	PUNCT
ftr-353	3234	6	86	86	NUM
ftr-353	3234	7	fed	feed	VERB
ftr-353	3234	8	.	.	PUNCT
ftr-353	3235	1	cl	cl	NOUN
ftr-353	3235	2	.	.	PUNCT
ftr-353	3236	1	351	351	NUM
ftr-353	3236	2	(	(	PUNCT
ftr-353	3236	3	2/26/09	2/26/09	NUM
ftr-353	3236	4	)	)	PUNCT
ftr-353	3236	5	.	.	PUNCT
ftr-353	3237	1	the	the	DET
ftr-353	3237	2	court	court	NOUN
ftr-353	3237	3	of	of	ADP
ftr-353	3237	4	federal	federal	ADJ
ftr-353	3237	5	claims	claim	NOUN
ftr-353	3237	6	(	(	PUNCT
ftr-353	3237	7	judge	judge	NOUN
ftr-353	3237	8	firestone	firestone	PROPN
ftr-353	3237	9	)	)	PUNCT
ftr-353	3237	10	applied	apply	VERB
ftr-353	3237	11	the	the	DET
ftr-353	3237	12	principles	principle	NOUN
ftr-353	3237	13	of	of	ADP
ftr-353	3237	14	united	united	PROPN
ftr-353	3237	15	states	states	PROPN
ftr-353	3237	16	v.	v.	ADP
ftr-353	3237	17	clintwood	clintwood	PROPN
ftr-353	3237	18	elkhorn	elkhorn	PROPN
ftr-353	3237	19	mining	mining	PROPN
ftr-353	3237	20	,	,	PUNCT
ftr-353	3237	21	553	553	NUM
ftr-353	3237	22	u.s	u.s	PROPN
ftr-353	3237	23	.	.	PROPN
ftr-353	3237	24	1	1	NUM
ftr-353	3237	25	(	(	PUNCT
ftr-353	3237	26	2008	2008	NUM
ftr-353	3237	27	)	)	PUNCT
ftr-353	3237	28	,	,	PUNCT
ftr-353	3237	29	which	which	PRON
ftr-353	3237	30	held	hold	VERB
ftr-353	3237	31	that	that	SCONJ
ftr-353	3237	32	the	the	DET
ftr-353	3237	33	requirements	requirement	NOUN
ftr-353	3237	34	of	of	ADP
ftr-353	3237	35	§	§	PROPN
ftr-353	3237	36	7422	7422	NUM
ftr-353	3237	37	are	be	AUX
ftr-353	3237	38	to	to	PART
ftr-353	3237	39	be	be	AUX
ftr-353	3237	40	strictly	strictly	ADV
ftr-353	3237	41	construed	construe	VERB
ftr-353	3237	42	,	,	PUNCT
ftr-353	3237	43	to	to	PART
ftr-353	3237	44	hold	hold	VERB
ftr-353	3237	45	that	that	SCONJ
ftr-353	3237	46	§	§	PROPN
ftr-353	3237	47	7422(a	7422(a	NOUN
ftr-353	3237	48	)	)	PUNCT
ftr-353	3237	49	requires	require	VERB
ftr-353	3237	50	that	that	SCONJ
ftr-353	3237	51	administrative	administrative	ADJ
ftr-353	3237	52	remedies	remedy	NOUN
ftr-353	3237	53	be	be	AUX
ftr-353	3237	54	pursued	pursue	VERB
ftr-353	3237	55	before	before	ADP
ftr-353	3237	56	a	a	DET
ftr-353	3237	57	taxpayer	taxpayer	NOUN
ftr-353	3237	58	files	file	NOUN
ftr-353	3237	59	suit	suit	NOUN
ftr-353	3237	60	seeking	seek	VERB
ftr-353	3237	61	recovery	recovery	NOUN
ftr-353	3237	62	of	of	ADP
ftr-353	3237	63	amounts	amount	NOUN
ftr-353	3237	64	that	that	SCONJ
ftr-353	3237	65	the	the	DET
ftr-353	3237	66	irs	irs	PROPN
ftr-353	3237	67	has	have	AUX
ftr-353	3237	68	collected	collect	VERB
ftr-353	3237	69	by	by	ADP
ftr-353	3237	70	administrative	administrative	ADJ
ftr-353	3237	71	levy	levy	NOUN
ftr-353	3237	72	,	,	PUNCT
ftr-353	3237	73	without	without	ADP
ftr-353	3237	74	following	follow	VERB
ftr-353	3237	75	deficiency	deficiency	NOUN
ftr-353	3237	76	or	or	CCONJ
ftr-353	3237	77	assessment	assessment	NOUN
ftr-353	3237	78	procedures	procedure	NOUN
ftr-353	3237	79	,	,	PUNCT
ftr-353	3237	80	to	to	PART
ftr-353	3237	81	recoup	recoup	VERB
ftr-353	3237	82	an	an	DET
ftr-353	3237	83	erroneous	erroneous	ADJ
ftr-353	3237	84	refund	refund	NOUN
ftr-353	3237	85	.	.	PUNCT
ftr-353	3238	1	the	the	DET
ftr-353	3238	2	court	court	NOUN
ftr-353	3238	3	concluded	conclude	VERB
ftr-353	3238	4	that	that	SCONJ
ftr-353	3238	5	“	"	PUNCT
ftr-353	3238	6	even	even	ADV
ftr-353	3238	7	if	if	SCONJ
ftr-353	3238	8	the	the	DET
ftr-353	3238	9	plaintiff	plaintiff	NOUN
ftr-353	3238	10	is	be	AUX
ftr-353	3238	11	correct	correct	ADJ
ftr-353	3238	12	in	in	ADP
ftr-353	3238	13	its	its	PRON
ftr-353	3238	14	characterization	characterization	NOUN
ftr-353	3238	15	that	that	SCONJ
ftr-353	3238	16	the	the	DET
ftr-353	3238	17	irs	irs	PROPN
ftr-353	3238	18	improperly	improperly	ADV
ftr-353	3238	19	used	use	VERB
ftr-353	3238	20	its	its	PRON
ftr-353	3238	21	levy	levy	NOUN
ftr-353	3238	22	powers	power	NOUN
ftr-353	3238	23	to	to	PART
ftr-353	3238	24	collect	collect	VERB
ftr-353	3238	25	a	a	DET
ftr-353	3238	26	non	non	ADJ
ftr-353	3238	27	-	-	ADJ
ftr-353	3238	28	tax	tax	ADJ
ftr-353	3238	29	debt	debt	NOUN
ftr-353	3238	30	created	create	VERB
ftr-353	3238	31	by	by	ADP
ftr-353	3238	32	the	the	DET
ftr-353	3238	33	erroneous	erroneous	ADJ
ftr-353	3238	34	refund	refund	NOUN
ftr-353	3238	35	,	,	PUNCT
ftr-353	3238	36	rather	rather	ADV
ftr-353	3238	37	than	than	SCONJ
ftr-353	3238	38	to	to	PART
ftr-353	3238	39	collect	collect	VERB
ftr-353	3238	40	an	an	DET
ftr-353	3238	41	unpaid	unpaid	ADJ
ftr-353	3238	42	tax	tax	NOUN
ftr-353	3238	43	liability	liability	NOUN
ftr-353	3238	44	,	,	PUNCT
ftr-353	3238	45	this	this	DET
ftr-353	3238	46	case	case	NOUN
ftr-353	3238	47	nonetheless	nonetheless	ADV
ftr-353	3238	48	clearly	clearly	ADV
ftr-353	3238	49	falls	fall	VERB
ftr-353	3238	50	within	within	ADP
ftr-353	3238	51	the	the	DET
ftr-353	3238	52	‘	'	PUNCT
ftr-353	3238	53	any	any	DET
ftr-353	3238	54	sum	sum	NOUN
ftr-353	3238	55	’	'	PUNCT
ftr-353	3238	56	language	language	NOUN
ftr-353	3238	57	of	of	ADP
ftr-353	3238	58	section	section	NOUN
ftr-353	3238	59	7422(a	7422(a	NUM
ftr-353	3238	60	)	)	PUNCT
ftr-353	3238	61	.	.	PUNCT
ftr-353	3239	1	by	by	ADP
ftr-353	3239	2	its	its	PRON
ftr-353	3239	3	terms	term	NOUN
ftr-353	3239	4	,	,	PUNCT
ftr-353	3239	5	section	section	NOUN
ftr-353	3239	6	7422(a	7422(a	NOUN
ftr-353	3239	7	)	)	PUNCT
ftr-353	3239	8	extends	extend	VERB
ftr-353	3239	9	beyond	beyond	ADP
ftr-353	3239	10	suits	suit	NOUN
ftr-353	3239	11	for	for	ADP
ftr-353	3239	12	2010	2010	NUM
ftr-353	3239	13	]	]	PUNCT
ftr-353	3239	14	recent	recent	ADJ
ftr-353	3239	15	developments	development	NOUN
ftr-353	3239	16	in	in	ADP
ftr-353	3239	17	federal	federal	ADJ
ftr-353	3239	18	income	income	NOUN
ftr-353	3239	19	taxation	taxation	NOUN
ftr-353	3239	20	238	238	NUM
ftr-353	3239	21	‘	'	PUNCT
ftr-353	3239	22	the	the	DET
ftr-353	3239	23	recovery	recovery	NOUN
ftr-353	3239	24	of	of	ADP
ftr-353	3239	25	any	any	DET
ftr-353	3239	26	internal	internal	ADJ
ftr-353	3239	27	revenue	revenue	NOUN
ftr-353	3239	28	tax	tax	NOUN
ftr-353	3239	29	alleged	allege	VERB
ftr-353	3239	30	to	to	PART
ftr-353	3239	31	have	have	AUX
ftr-353	3239	32	been	be	AUX
ftr-353	3239	33	erroneously	erroneously	ADV
ftr-353	3239	34	or	or	CCONJ
ftr-353	3239	35	illegally	illegally	ADV
ftr-353	3239	36	assessed	assess	VERB
ftr-353	3239	37	or	or	CCONJ
ftr-353	3239	38	collected	collect	VERB
ftr-353	3239	39	,	,	PUNCT
ftr-353	3239	40	’	'	PUNCT
ftr-353	3239	41	to	to	PART
ftr-353	3239	42	suits	suit	NOUN
ftr-353	3239	43	for	for	ADP
ftr-353	3239	44	the	the	DET
ftr-353	3239	45	recovery	recovery	NOUN
ftr-353	3239	46	of	of	ADP
ftr-353	3239	47	‘	'	PUNCT
ftr-353	3239	48	any	any	DET
ftr-353	3239	49	sum	sum	NOUN
ftr-353	3239	50	alleged	allege	VERB
ftr-353	3239	51	to	to	PART
ftr-353	3239	52	have	have	AUX
ftr-353	3239	53	been	be	AUX
ftr-353	3239	54	excessive	excessive	ADJ
ftr-353	3239	55	or	or	CCONJ
ftr-353	3239	56	in	in	ADP
ftr-353	3239	57	any	any	DET
ftr-353	3239	58	manner	manner	NOUN
ftr-353	3239	59	wrongfully	wrongfully	ADV
ftr-353	3239	60	collected	collect	VERB
ftr-353	3239	61	.	.	PUNCT
ftr-353	3239	62	’	'	PUNCT
ftr-353	3239	63	”	"	PUNCT
ftr-353	3240	1	•	•	ADP
ftr-353	3240	2	the	the	DET
ftr-353	3240	3	taxpayer	taxpayer	NOUN
ftr-353	3240	4	is	be	AUX
ftr-353	3240	5	a	a	DET
ftr-353	3240	6	tax	tax	NOUN
ftr-353	3240	7	lawyer	lawyer	NOUN
ftr-353	3240	8	who	who	PRON
ftr-353	3240	9	did	do	AUX
ftr-353	3240	10	not	not	PART
ftr-353	3240	11	dispute	dispute	VERB
ftr-353	3240	12	that	that	SCONJ
ftr-353	3240	13	he	he	PRON
ftr-353	3240	14	received	receive	VERB
ftr-353	3240	15	and	and	CCONJ
ftr-353	3240	16	negotiated	negotiate	VERB
ftr-353	3240	17	the	the	DET
ftr-353	3240	18	check	check	NOUN
ftr-353	3240	19	,	,	PUNCT
ftr-353	3240	20	and	and	CCONJ
ftr-353	3240	21	that	that	SCONJ
ftr-353	3240	22	it	it	PRON
ftr-353	3240	23	was	be	AUX
ftr-353	3240	24	an	an	DET
ftr-353	3240	25	erroneous	erroneous	ADJ
ftr-353	3240	26	refund	refund	NOUN
ftr-353	3240	27	!	!	PUNCT
ftr-353	3241	1	(	(	PUNCT
ftr-353	3241	2	b	b	X
ftr-353	3241	3	)	)	PUNCT
ftr-353	3241	4	ditto	ditto	NOUN
ftr-353	3241	5	!	!	PUNCT
ftr-353	3242	1	strategic	strategic	ADJ
ftr-353	3242	2	housing	housing	NOUN
ftr-353	3242	3	finance	finance	NOUN
ftr-353	3242	4	corporation	corporation	NOUN
ftr-353	3242	5	of	of	ADP
ftr-353	3242	6	travis	travis	PROPN
ftr-353	3242	7	county	county	PROPN
ftr-353	3242	8	v.	v.	PROPN
ftr-353	3242	9	united	united	PROPN
ftr-353	3242	10	states	states	PROPN
ftr-353	3242	11	,	,	PUNCT
ftr-353	3242	12	86	86	NUM
ftr-353	3242	13	fed	feed	VERB
ftr-353	3242	14	.	.	PUNCT
ftr-353	3243	1	cl	cl	NOUN
ftr-353	3243	2	.	.	PUNCT
ftr-353	3244	1	518	518	NUM
ftr-353	3244	2	(	(	PUNCT
ftr-353	3244	3	2/27/09	2/27/09	NUM
ftr-353	3244	4	)	)	PUNCT
ftr-353	3244	5	.	.	PUNCT
ftr-353	3245	1	judge	judge	PROPN
ftr-353	3245	2	scott	scott	PROPN
ftr-353	3245	3	interpreted	interpret	VERB
ftr-353	3245	4	the	the	DET
ftr-353	3245	5	requirements	requirement	NOUN
ftr-353	3245	6	of	of	ADP
ftr-353	3245	7	§	§	PROPN
ftr-353	3245	8	7422(a	7422(a	NOUN
ftr-353	3245	9	)	)	PUNCT
ftr-353	3245	10	in	in	ADP
ftr-353	3245	11	the	the	DET
ftr-353	3245	12	same	same	ADJ
ftr-353	3245	13	manner	manner	NOUN
ftr-353	3245	14	as	as	SCONJ
ftr-353	3245	15	judge	judge	PROPN
ftr-353	3245	16	firestone	firestone	PROPN
ftr-353	3245	17	did	do	VERB
ftr-353	3245	18	in	in	ADP
ftr-353	3245	19	pennoni	pennoni	NOUN
ftr-353	3245	20	and	and	CCONJ
ftr-353	3245	21	denied	deny	VERB
ftr-353	3245	22	a	a	DET
ftr-353	3245	23	nonprofit	nonprofit	ADJ
ftr-353	3245	24	housing	housing	NOUN
ftr-353	3245	25	finance	finance	NOUN
ftr-353	3245	26	corporation	corporation	NOUN
ftr-353	3245	27	/	/	SYM
ftr-353	3245	28	tax	tax	NOUN
ftr-353	3245	29	-	-	PUNCT
ftr-353	3245	30	exempt	exempt	ADJ
ftr-353	3245	31	bond	bond	NOUN
ftr-353	3245	32	issuer	issuer	NOUN
ftr-353	3245	33	’s	’s	PART
ftr-353	3245	34	refund	refund	NOUN
ftr-353	3245	35	claim	claim	NOUN
ftr-353	3245	36	,	,	PUNCT
ftr-353	3245	37	for	for	ADP
ftr-353	3245	38	which	which	PRON
ftr-353	3245	39	there	there	PRON
ftr-353	3245	40	had	have	VERB
ftr-353	3245	41	no	no	DET
ftr-353	3245	42	administrative	administrative	ADJ
ftr-353	3245	43	claim	claim	NOUN
ftr-353	3245	44	filed	file	VERB
ftr-353	3245	45	,	,	PUNCT
ftr-353	3245	46	seeking	seek	VERB
ftr-353	3245	47	to	to	PART
ftr-353	3245	48	recover	recover	VERB
ftr-353	3245	49	an	an	DET
ftr-353	3245	50	irs	irs	PROPN
ftr-353	3245	51	-	-	PUNCT
ftr-353	3245	52	accelerated	accelerate	VERB
ftr-353	3245	53	arbitrage	arbitrage	NOUN
ftr-353	3245	54	rebate	rebate	NOUN
ftr-353	3245	55	overpayment	overpayment	ADV
ftr-353	3245	56	made	make	VERB
ftr-353	3245	57	under	under	ADP
ftr-353	3245	58	protest	protest	NOUN
ftr-353	3245	59	.	.	PUNCT
ftr-353	3246	1	the	the	DET
ftr-353	3246	2	plaintiff	plaintiff	NOUN
ftr-353	3246	3	characterized	characterize	VERB
ftr-353	3246	4	the	the	DET
ftr-353	3246	5	suit	suit	NOUN
ftr-353	3246	6	as	as	ADP
ftr-353	3246	7	one	one	NUM
ftr-353	3246	8	for	for	ADP
ftr-353	3246	9	an	an	DET
ftr-353	3246	10	“	"	PUNCT
ftr-353	3246	11	illegal	illegal	ADJ
ftr-353	3246	12	exaction	exaction	NOUN
ftr-353	3246	13	”	"	PUNCT
ftr-353	3246	14	or	or	CCONJ
ftr-353	3246	15	“	"	PUNCT
ftr-353	3246	16	illegal	illegal	ADJ
ftr-353	3246	17	taking	taking	NOUN
ftr-353	3246	18	.	.	PUNCT
ftr-353	3246	19	”	"	PUNCT
ftr-353	3247	1	3	3	NUM
ftr-353	3247	2	.	.	X
ftr-353	3247	3	a	a	DET
ftr-353	3247	4	victory	victory	NOUN
ftr-353	3247	5	for	for	ADP
ftr-353	3247	6	the	the	DET
ftr-353	3247	7	taxpayer	taxpayer	NOUN
ftr-353	3247	8	on	on	ADP
ftr-353	3247	9	cdp	cdp	NOUN
ftr-353	3247	10	procedures	procedure	NOUN
ftr-353	3247	11	turns	turn	VERB
ftr-353	3247	12	pyrrhic	pyrrhic	ADJ
ftr-353	3247	13	when	when	SCONJ
ftr-353	3247	14	the	the	DET
ftr-353	3247	15	tax	tax	NOUN
ftr-353	3247	16	court	court	NOUN
ftr-353	3247	17	reaches	reach	VERB
ftr-353	3247	18	the	the	DET
ftr-353	3247	19	merits	merit	NOUN
ftr-353	3247	20	.	.	PUNCT
ftr-353	3248	1	mason	mason	PROPN
ftr-353	3248	2	v.	v.	PROPN
ftr-353	3248	3	commissioner	commissioner	PROPN
ftr-353	3248	4	,	,	PUNCT
ftr-353	3248	5	132	132	NUM
ftr-353	3248	6	t.c	t.c	PROPN
ftr-353	3248	7	.	.	PUNCT
ftr-353	3249	1	no	no	INTJ
ftr-353	3249	2	.	.	NOUN
ftr-353	3250	1	14	14	NUM
ftr-353	3250	2	(	(	PUNCT
ftr-353	3250	3	5/6/09	5/6/09	NUM
ftr-353	3250	4	)	)	PUNCT
ftr-353	3250	5	.	.	PUNCT
ftr-353	3251	1	the	the	DET
ftr-353	3251	2	taxpayer	taxpayer	NOUN
ftr-353	3251	3	sought	seek	VERB
ftr-353	3251	4	review	review	NOUN
ftr-353	3251	5	of	of	ADP
ftr-353	3251	6	a	a	DET
ftr-353	3251	7	cdp	cdp	NOUN
ftr-353	3251	8	hearing	hearing	NOUN
ftr-353	3251	9	with	with	ADP
ftr-353	3251	10	respect	respect	NOUN
ftr-353	3251	11	to	to	ADP
ftr-353	3251	12	§	§	PROPN
ftr-353	3251	13	6672	6672	NUM
ftr-353	3251	14	penalties	penalty	NOUN
ftr-353	3251	15	assessed	assess	VERB
ftr-353	3251	16	against	against	ADP
ftr-353	3251	17	her	she	PRON
ftr-353	3251	18	as	as	ADP
ftr-353	3251	19	a	a	DET
ftr-353	3251	20	responsible	responsible	ADJ
ftr-353	3251	21	person	person	NOUN
ftr-353	3251	22	for	for	ADP
ftr-353	3251	23	failure	failure	NOUN
ftr-353	3251	24	to	to	PART
ftr-353	3251	25	collect	collect	VERB
ftr-353	3251	26	and	and	CCONJ
ftr-353	3251	27	pay	pay	VERB
ftr-353	3251	28	over	over	ADP
ftr-353	3251	29	withholding	withhold	VERB
ftr-353	3251	30	taxes	taxis	NOUN
ftr-353	3251	31	of	of	ADP
ftr-353	3251	32	a	a	DET
ftr-353	3251	33	corporation	corporation	NOUN
ftr-353	3251	34	.	.	PUNCT
ftr-353	3252	1	she	she	PRON
ftr-353	3252	2	had	have	AUX
ftr-353	3252	3	not	not	PART
ftr-353	3252	4	been	be	AUX
ftr-353	3252	5	permitted	permit	VERB
ftr-353	3252	6	to	to	PART
ftr-353	3252	7	contest	contest	VERB
ftr-353	3252	8	liability	liability	NOUN
ftr-353	3252	9	at	at	ADP
ftr-353	3252	10	the	the	DET
ftr-353	3252	11	cdp	cdp	PROPN
ftr-353	3252	12	hearing	hearing	NOUN
ftr-353	3252	13	,	,	PUNCT
ftr-353	3252	14	even	even	ADV
ftr-353	3252	15	though	though	SCONJ
ftr-353	3252	16	prior	prior	ADV
ftr-353	3252	17	to	to	ADP
ftr-353	3252	18	the	the	DET
ftr-353	3252	19	cdp	cdp	PROPN
ftr-353	3252	20	hearing	hear	VERB
ftr-353	3252	21	the	the	DET
ftr-353	3252	22	taxpayer	taxpayer	NOUN
ftr-353	3252	23	had	have	AUX
ftr-353	3252	24	not	not	PART
ftr-353	3252	25	received	receive	VERB
ftr-353	3252	26	a	a	DET
ftr-353	3252	27	notice	notice	NOUN
ftr-353	3252	28	of	of	ADP
ftr-353	3252	29	the	the	DET
ftr-353	3252	30	irs	irs	PROPN
ftr-353	3252	31	’s	’s	PART
ftr-353	3252	32	intent	intent	NOUN
ftr-353	3252	33	to	to	PART
ftr-353	3252	34	assess	assess	VERB
ftr-353	3252	35	§	§	PROPN
ftr-353	3252	36	6672	6672	NUM
ftr-353	3252	37	penalties	penalty	NOUN
ftr-353	3252	38	.	.	PUNCT
ftr-353	3253	1	the	the	DET
ftr-353	3253	2	tax	tax	NOUN
ftr-353	3253	3	court	court	NOUN
ftr-353	3253	4	(	(	PUNCT
ftr-353	3253	5	judge	judge	NOUN
ftr-353	3253	6	gerber	gerber	PROPN
ftr-353	3253	7	)	)	PUNCT
ftr-353	3253	8	held	hold	VERB
ftr-353	3253	9	that	that	SCONJ
ftr-353	3253	10	because	because	SCONJ
ftr-353	3253	11	the	the	DET
ftr-353	3253	12	taxpayer	taxpayer	NOUN
ftr-353	3253	13	had	have	AUX
ftr-353	3253	14	not	not	PART
ftr-353	3253	15	received	receive	VERB
ftr-353	3253	16	a	a	DET
ftr-353	3253	17	notice	notice	NOUN
ftr-353	3253	18	of	of	ADP
ftr-353	3253	19	intent	intent	NOUN
ftr-353	3253	20	to	to	PART
ftr-353	3253	21	assess	assess	VERB
ftr-353	3253	22	a	a	DET
ftr-353	3253	23	trust	trust	NOUN
ftr-353	3253	24	fund	fund	NOUN
ftr-353	3253	25	recovery	recovery	NOUN
ftr-353	3253	26	penalty	penalty	NOUN
ftr-353	3253	27	,	,	PUNCT
ftr-353	3253	28	she	she	PRON
ftr-353	3253	29	had	have	AUX
ftr-353	3253	30	not	not	PART
ftr-353	3253	31	had	have	VERB
ftr-353	3253	32	an	an	DET
ftr-353	3253	33	opportunity	opportunity	NOUN
ftr-353	3253	34	to	to	PART
ftr-353	3253	35	dispute	dispute	VERB
ftr-353	3253	36	that	that	DET
ftr-353	3253	37	tax	tax	NOUN
ftr-353	3253	38	liability	liability	NOUN
ftr-353	3253	39	under	under	ADP
ftr-353	3253	40	§	§	PROPN
ftr-353	3253	41	6330(c)(2)(b	6330(c)(2)(b	NUM
ftr-353	3253	42	)	)	PUNCT
ftr-353	3253	43	.	.	PUNCT
ftr-353	3254	1	because	because	SCONJ
ftr-353	3254	2	the	the	DET
ftr-353	3254	3	taxpayer	taxpayer	NOUN
ftr-353	3254	4	did	do	AUX
ftr-353	3254	5	not	not	PART
ftr-353	3254	6	have	have	VERB
ftr-353	3254	7	an	an	DET
ftr-353	3254	8	opportunity	opportunity	NOUN
ftr-353	3254	9	to	to	PART
ftr-353	3254	10	dispute	dispute	VERB
ftr-353	3254	11	the	the	DET
ftr-353	3254	12	underlying	underlie	VERB
ftr-353	3254	13	tax	tax	NOUN
ftr-353	3254	14	liability	liability	NOUN
ftr-353	3254	15	at	at	ADP
ftr-353	3254	16	any	any	DET
ftr-353	3254	17	time	time	NOUN
ftr-353	3254	18	during	during	ADP
ftr-353	3254	19	the	the	DET
ftr-353	3254	20	administrative	administrative	ADJ
ftr-353	3254	21	proceedings	proceeding	NOUN
ftr-353	3254	22	and	and	CCONJ
ftr-353	3254	23	had	have	AUX
ftr-353	3254	24	raised	raise	VERB
ftr-353	3254	25	the	the	DET
ftr-353	3254	26	issue	issue	NOUN
ftr-353	3254	27	at	at	ADP
ftr-353	3254	28	the	the	DET
ftr-353	3254	29	cdp	cdp	PROPN
ftr-353	3254	30	hearing	hearing	NOUN
ftr-353	3254	31	,	,	PUNCT
ftr-353	3254	32	the	the	DET
ftr-353	3254	33	tax	tax	NOUN
ftr-353	3254	34	court	court	NOUN
ftr-353	3254	35	reviewed	review	VERB
ftr-353	3254	36	the	the	DET
ftr-353	3254	37	liability	liability	NOUN
ftr-353	3254	38	de	de	X
ftr-353	3254	39	novo	novo	NOUN
ftr-353	3254	40	.	.	PUNCT
ftr-353	3255	1	however	however	ADV
ftr-353	3255	2	,	,	PUNCT
ftr-353	3255	3	a	a	DET
ftr-353	3255	4	notice	notice	NOUN
ftr-353	3255	5	of	of	ADP
ftr-353	3255	6	intent	intent	NOUN
ftr-353	3255	7	to	to	PART
ftr-353	3255	8	assess	assess	VERB
ftr-353	3255	9	§	§	PROPN
ftr-353	3255	10	6672	6672	NUM
ftr-353	3255	11	penalties	penalty	NOUN
ftr-353	3255	12	is	be	AUX
ftr-353	3255	13	valid	valid	ADJ
ftr-353	3255	14	for	for	ADP
ftr-353	3255	15	purposes	purpose	NOUN
ftr-353	3255	16	of	of	ADP
ftr-353	3255	17	assessing	assess	VERB
ftr-353	3255	18	the	the	DET
ftr-353	3255	19	penalties	penalty	NOUN
ftr-353	3255	20	,	,	PUNCT
ftr-353	3255	21	even	even	ADV
ftr-353	3255	22	though	though	SCONJ
ftr-353	3255	23	the	the	DET
ftr-353	3255	24	taxpayer	taxpayer	NOUN
ftr-353	3255	25	has	have	AUX
ftr-353	3255	26	not	not	PART
ftr-353	3255	27	received	receive	VERB
ftr-353	3255	28	the	the	DET
ftr-353	3255	29	notice	notice	NOUN
ftr-353	3255	30	.	.	PUNCT
ftr-353	3256	1	thus	thus	ADV
ftr-353	3256	2	,	,	PUNCT
ftr-353	3256	3	the	the	DET
ftr-353	3256	4	penalties	penalty	NOUN
ftr-353	3256	5	were	be	AUX
ftr-353	3256	6	validly	validly	ADV
ftr-353	3256	7	assessed	assess	VERB
ftr-353	3256	8	.	.	PUNCT
ftr-353	3257	1	on	on	ADP
ftr-353	3257	2	the	the	DET
ftr-353	3257	3	facts	fact	NOUN
ftr-353	3257	4	,	,	PUNCT
ftr-353	3257	5	the	the	DET
ftr-353	3257	6	taxpayer	taxpayer	NOUN
ftr-353	3257	7	was	be	AUX
ftr-353	3257	8	a	a	DET
ftr-353	3257	9	“	"	PUNCT
ftr-353	3257	10	responsible	responsible	ADJ
ftr-353	3257	11	person	person	NOUN
ftr-353	3257	12	”	"	PUNCT
ftr-353	3257	13	who	who	PRON
ftr-353	3257	14	willfully	willfully	ADV
ftr-353	3257	15	failed	fail	VERB
ftr-353	3257	16	to	to	PART
ftr-353	3257	17	pay	pay	VERB
ftr-353	3257	18	over	over	ADP
ftr-353	3257	19	withholding	withholding	NOUN
ftr-353	3257	20	taxes	taxis	NOUN
ftr-353	3257	21	and	and	CCONJ
ftr-353	3257	22	was	be	AUX
ftr-353	3257	23	liable	liable	ADJ
ftr-353	3257	24	for	for	ADP
ftr-353	3257	25	the	the	DET
ftr-353	3257	26	trust	trust	NOUN
ftr-353	3257	27	fund	fund	NOUN
ftr-353	3257	28	penalties	penalty	NOUN
ftr-353	3257	29	.	.	PUNCT
ftr-353	3258	1	the	the	DET
ftr-353	3258	2	irs	irs	PROPN
ftr-353	3258	3	’s	’s	PART
ftr-353	3258	4	determination	determination	NOUN
ftr-353	3258	5	to	to	PART
ftr-353	3258	6	uphold	uphold	VERB
ftr-353	3258	7	the	the	DET
ftr-353	3258	8	lien	lien	NOUN
ftr-353	3258	9	filing	filing	NOUN
ftr-353	3258	10	was	be	AUX
ftr-353	3258	11	not	not	PART
ftr-353	3258	12	an	an	DET
ftr-353	3258	13	abuse	abuse	NOUN
ftr-353	3258	14	of	of	ADP
ftr-353	3258	15	discretion	discretion	NOUN
ftr-353	3258	16	.	.	PUNCT
ftr-353	3259	1	4	4	X
ftr-353	3259	2	.	.	X
ftr-353	3259	3	even	even	ADV
ftr-353	3259	4	the	the	DET
ftr-353	3259	5	certainly	certainly	ADV
ftr-353	3259	6	dead	dead	ADJ
ftr-353	3259	7	face	face	VERB
ftr-353	3259	8	the	the	DET
ftr-353	3259	9	certainty	certainty	NOUN
ftr-353	3259	10	of	of	ADP
ftr-353	3259	11	taxation	taxation	NOUN
ftr-353	3259	12	.	.	PUNCT
ftr-353	3260	1	estate	estate	NOUN
ftr-353	3260	2	of	of	ADP
ftr-353	3260	3	brandon	brandon	PROPN
ftr-353	3260	4	v.	v.	PROPN
ftr-353	3260	5	commissioner	commissioner	PROPN
ftr-353	3260	6	,	,	PUNCT
ftr-353	3260	7	133	133	NUM
ftr-353	3260	8	t.c	t.c	PROPN
ftr-353	3260	9	.	.	PUNCT
ftr-353	3261	1	no	no	INTJ
ftr-353	3261	2	.	.	NOUN
ftr-353	3261	3	4	4	NUM
ftr-353	3261	4	(	(	PUNCT
ftr-353	3261	5	8/27/09	8/27/09	NUM
ftr-353	3261	6	)	)	PUNCT
ftr-353	3261	7	.	.	PUNCT
ftr-353	3262	1	judge	judge	PROPN
ftr-353	3262	2	foley	foley	PROPN
ftr-353	3262	3	held	hold	VERB
ftr-353	3262	4	that	that	SCONJ
ftr-353	3262	5	a	a	DET
ftr-353	3262	6	tax	tax	NOUN
ftr-353	3262	7	lien	lien	NOUN
ftr-353	3262	8	that	that	PRON
ftr-353	3262	9	is	be	AUX
ftr-353	3262	10	filed	file	VERB
ftr-353	3262	11	after	after	ADP
ftr-353	3262	12	the	the	DET
ftr-353	3262	13	taxpayer	taxpayer	NOUN
ftr-353	3262	14	’s	’s	PART
ftr-353	3262	15	death	death	NOUN
ftr-353	3262	16	with	with	ADP
ftr-353	3262	17	respect	respect	NOUN
ftr-353	3262	18	to	to	ADP
ftr-353	3262	19	taxes	taxis	NOUN
ftr-353	3262	20	assessed	assess	VERB
ftr-353	3262	21	prior	prior	ADV
ftr-353	3262	22	to	to	ADP
ftr-353	3262	23	the	the	DET
ftr-353	3262	24	taxpayer	taxpayer	NOUN
ftr-353	3262	25	’s	’s	PART
ftr-353	3262	26	death	death	NOUN
ftr-353	3262	27	is	be	AUX
ftr-353	3262	28	valid	valid	ADJ
ftr-353	3262	29	,	,	PUNCT
ftr-353	3262	30	even	even	ADV
ftr-353	3262	31	though	though	SCONJ
ftr-353	3262	32	at	at	ADP
ftr-353	3262	33	the	the	DET
ftr-353	3262	34	time	time	NOUN
ftr-353	3262	35	the	the	DET
ftr-353	3262	36	lien	lien	NOUN
ftr-353	3262	37	was	be	AUX
ftr-353	3262	38	filed	file	VERB
ftr-353	3262	39	ownership	ownership	NOUN
ftr-353	3262	40	of	of	ADP
ftr-353	3262	41	the	the	DET
ftr-353	3262	42	property	property	NOUN
ftr-353	3262	43	had	have	AUX
ftr-353	3262	44	passed	pass	VERB
ftr-353	3262	45	to	to	ADP
ftr-353	3262	46	the	the	DET
ftr-353	3262	47	taxpayer	taxpayer	NOUN
ftr-353	3262	48	’s	’s	PART
ftr-353	3262	49	estate	estate	NOUN
ftr-353	3262	50	.	.	PUNCT
ftr-353	3263	1	under	under	ADP
ftr-353	3263	2	§	§	PROPN
ftr-353	3263	3	6321	6321	NUM
ftr-353	3263	4	a	a	DET
ftr-353	3263	5	tax	tax	NOUN
ftr-353	3263	6	lien	lien	NOUN
ftr-353	3263	7	arises	arise	VERB
ftr-353	3263	8	when	when	SCONJ
ftr-353	3263	9	the	the	DET
ftr-353	3263	10	assessment	assessment	NOUN
ftr-353	3263	11	is	be	AUX
ftr-353	3263	12	made	make	VERB
ftr-353	3263	13	and	and	CCONJ
ftr-353	3263	14	under	under	ADP
ftr-353	3263	15	§	§	PROPN
ftr-353	3263	16	6322	6322	NUM
ftr-353	3263	17	continues	continue	VERB
ftr-353	3263	18	to	to	PART
ftr-353	3263	19	be	be	AUX
ftr-353	3263	20	enforceable	enforceable	ADJ
ftr-353	3263	21	until	until	SCONJ
ftr-353	3263	22	it	it	PRON
ftr-353	3263	23	is	be	AUX
ftr-353	3263	24	satisfied	satisfied	ADJ
ftr-353	3263	25	or	or	CCONJ
ftr-353	3264	1	it	it	PRON
ftr-353	3264	2	239	239	NUM
ftr-353	3264	3	florida	florida	PROPN
ftr-353	3264	4	tax	tax	NOUN
ftr-353	3264	5	review	review	NOUN
ftr-353	3265	1	[	[	X
ftr-353	3265	2	vol	vol	NOUN
ftr-353	3265	3	.	.	PUNCT
ftr-353	3266	1	10	10	NUM
ftr-353	3266	2	:	:	PUNCT
ftr-353	3266	3	si	si	X
ftr-353	3266	4	becomes	become	VERB
ftr-353	3266	5	unenforceable	unenforceable	ADJ
ftr-353	3266	6	by	by	ADP
ftr-353	3266	7	a	a	DET
ftr-353	3266	8	lapse	lapse	NOUN
ftr-353	3266	9	of	of	ADP
ftr-353	3266	10	time	time	NOUN
ftr-353	3266	11	,	,	PUNCT
ftr-353	3266	12	and	and	CCONJ
ftr-353	3266	13	the	the	DET
ftr-353	3266	14	irs	irs	PROPN
ftr-353	3266	15	complied	comply	VERB
ftr-353	3266	16	with	with	ADP
ftr-353	3266	17	the	the	DET
ftr-353	3266	18	lien	lien	PROPN
ftr-353	3266	19	notice	notice	NOUN
ftr-353	3266	20	and	and	CCONJ
ftr-353	3266	21	filing	filing	NOUN
ftr-353	3266	22	requirements	requirement	NOUN
ftr-353	3266	23	.	.	PUNCT
ftr-353	3267	1	5	5	X
ftr-353	3267	2	.	.	X
ftr-353	3267	3	taxpayer	taxpayer	NOUN
ftr-353	3267	4	’s	’s	PART
ftr-353	3267	5	poverty	poverty	NOUN
ftr-353	3267	6	trumps	trump	VERB
ftr-353	3267	7	a	a	DET
ftr-353	3267	8	proposed	propose	VERB
ftr-353	3267	9	levy	levy	NOUN
ftr-353	3267	10	.	.	PUNCT
ftr-353	3268	1	vinatieri	vinatieri	PROPN
ftr-353	3268	2	v.	v.	PROPN
ftr-353	3268	3	commissioner	commissioner	PROPN
ftr-353	3268	4	,	,	PUNCT
ftr-353	3268	5	133	133	NUM
ftr-353	3268	6	t.c	t.c	PROPN
ftr-353	3268	7	.	.	PUNCT
ftr-353	3269	1	no	no	INTJ
ftr-353	3269	2	.	.	NOUN
ftr-353	3270	1	16	16	NUM
ftr-353	3270	2	(	(	PUNCT
ftr-353	3270	3	12/21/09	12/21/09	PROPN
ftr-353	3270	4	)	)	PUNCT
ftr-353	3270	5	.	.	PUNCT
ftr-353	3271	1	the	the	DET
ftr-353	3271	2	taxpayer	taxpayer	NOUN
ftr-353	3271	3	submitted	submit	VERB
ftr-353	3271	4	a	a	DET
ftr-353	3271	5	settlement	settlement	NOUN
ftr-353	3271	6	offer	offer	NOUN
ftr-353	3271	7	for	for	ADP
ftr-353	3271	8	delinquent	delinquent	ADJ
ftr-353	3271	9	taxes	taxis	NOUN
ftr-353	3271	10	,	,	PUNCT
ftr-353	3271	11	but	but	CCONJ
ftr-353	3271	12	the	the	DET
ftr-353	3271	13	irs	irs	PROPN
ftr-353	3271	14	determined	determine	VERB
ftr-353	3271	15	to	to	PART
ftr-353	3271	16	levy	levy	VERB
ftr-353	3271	17	on	on	ADP
ftr-353	3271	18	the	the	DET
ftr-353	3271	19	taxpayer	taxpayer	NOUN
ftr-353	3271	20	’s	’s	PART
ftr-353	3271	21	wages	wage	NOUN
ftr-353	3271	22	and	and	CCONJ
ftr-353	3271	23	car	car	NOUN
ftr-353	3271	24	.	.	PUNCT
ftr-353	3272	1	even	even	ADV
ftr-353	3272	2	though	though	SCONJ
ftr-353	3272	3	the	the	DET
ftr-353	3272	4	irs	irs	PROPN
ftr-353	3272	5	concluded	conclude	VERB
ftr-353	3272	6	that	that	SCONJ
ftr-353	3272	7	the	the	DET
ftr-353	3272	8	levy	levy	NOUN
ftr-353	3272	9	would	would	AUX
ftr-353	3272	10	create	create	VERB
ftr-353	3272	11	an	an	DET
ftr-353	3272	12	economic	economic	ADJ
ftr-353	3272	13	hardship	hardship	NOUN
ftr-353	3272	14	,	,	PUNCT
ftr-353	3272	15	the	the	DET
ftr-353	3272	16	settlement	settlement	NOUN
ftr-353	3272	17	officer	officer	NOUN
ftr-353	3272	18	determined	determine	VERB
ftr-353	3272	19	collection	collection	NOUN
ftr-353	3272	20	alternatives	alternative	NOUN
ftr-353	3272	21	to	to	ADP
ftr-353	3272	22	the	the	DET
ftr-353	3272	23	levy	levy	NOUN
ftr-353	3272	24	,	,	PUNCT
ftr-353	3272	25	including	include	VERB
ftr-353	3272	26	an	an	DET
ftr-353	3272	27	installment	installment	NOUN
ftr-353	3272	28	agreement	agreement	NOUN
ftr-353	3272	29	,	,	PUNCT
ftr-353	3272	30	an	an	DET
ftr-353	3272	31	offer	offer	NOUN
ftr-353	3272	32	-	-	PUNCT
ftr-353	3272	33	in	in	ADP
ftr-353	3272	34	-	-	PUNCT
ftr-353	3272	35	compromise	compromise	NOUN
ftr-353	3272	36	,	,	PUNCT
ftr-353	3272	37	and	and	CCONJ
ftr-353	3272	38	reporting	report	VERB
ftr-353	3272	39	the	the	DET
ftr-353	3272	40	account	account	NOUN
ftr-353	3272	41	as	as	ADP
ftr-353	3272	42	currently	currently	ADV
ftr-353	3272	43	not	not	PART
ftr-353	3272	44	collectible	collectible	ADJ
ftr-353	3272	45	,	,	PUNCT
ftr-353	3272	46	were	be	AUX
ftr-353	3272	47	not	not	PART
ftr-353	3272	48	available	available	ADJ
ftr-353	3272	49	because	because	SCONJ
ftr-353	3272	50	the	the	DET
ftr-353	3272	51	taxpayer	taxpayer	NOUN
ftr-353	3272	52	had	have	AUX
ftr-353	3272	53	not	not	PART
ftr-353	3272	54	filed	file	VERB
ftr-353	3272	55	returns	return	NOUN
ftr-353	3272	56	for	for	ADP
ftr-353	3272	57	several	several	ADJ
ftr-353	3272	58	years	year	NOUN
ftr-353	3272	59	.	.	PUNCT
ftr-353	3273	1	in	in	ADP
ftr-353	3273	2	a	a	DET
ftr-353	3273	3	review	review	NOUN
ftr-353	3273	4	of	of	ADP
ftr-353	3273	5	a	a	DET
ftr-353	3273	6	§	§	PROPN
ftr-353	3273	7	6330	6330	NUM
ftr-353	3273	8	cdp	cdp	NOUN
ftr-353	3273	9	hearing	hearing	NOUN
ftr-353	3273	10	,	,	PUNCT
ftr-353	3273	11	judge	judge	PROPN
ftr-353	3273	12	dawson	dawson	PROPN
ftr-353	3273	13	held	hold	VERB
ftr-353	3273	14	that	that	SCONJ
ftr-353	3273	15	it	it	PRON
ftr-353	3273	16	was	be	AUX
ftr-353	3273	17	unreasonable	unreasonable	ADJ
ftr-353	3273	18	and	and	CCONJ
ftr-353	3273	19	an	an	DET
ftr-353	3273	20	abuse	abuse	NOUN
ftr-353	3273	21	of	of	ADP
ftr-353	3273	22	discretion	discretion	NOUN
ftr-353	3273	23	for	for	ADP
ftr-353	3273	24	the	the	DET
ftr-353	3273	25	irs	irs	PROPN
ftr-353	3273	26	to	to	PART
ftr-353	3273	27	proceed	proceed	VERB
ftr-353	3273	28	to	to	PART
ftr-353	3273	29	levy	levy	VERB
ftr-353	3273	30	on	on	ADP
ftr-353	3273	31	the	the	DET
ftr-353	3273	32	taxpayer	taxpayer	NOUN
ftr-353	3273	33	’s	’s	PART
ftr-353	3273	34	wages	wage	NOUN
ftr-353	3273	35	and	and	CCONJ
ftr-353	3273	36	car	car	NOUN
ftr-353	3273	37	,	,	PUNCT
ftr-353	3273	38	because	because	SCONJ
ftr-353	3273	39	a	a	DET
ftr-353	3273	40	levy	levy	NOUN
ftr-353	3273	41	would	would	AUX
ftr-353	3273	42	have	have	AUX
ftr-353	3273	43	left	leave	VERB
ftr-353	3273	44	the	the	DET
ftr-353	3273	45	taxpayer	taxpayer	NOUN
ftr-353	3273	46	impoverished	impoverished	ADJ
ftr-353	3273	47	.	.	PUNCT
ftr-353	3274	1	section	section	NOUN
ftr-353	3274	2	6343(a)(1	6343(a)(1	NUM
ftr-353	3274	3	)	)	PUNCT
ftr-353	3274	4	requires	require	VERB
ftr-353	3274	5	that	that	SCONJ
ftr-353	3274	6	the	the	DET
ftr-353	3274	7	irs	irs	PROPN
ftr-353	3274	8	must	must	AUX
ftr-353	3274	9	release	release	VERB
ftr-353	3274	10	a	a	DET
ftr-353	3274	11	levy	levy	NOUN
ftr-353	3274	12	upon	upon	SCONJ
ftr-353	3274	13	all	all	ADV
ftr-353	3274	14	,	,	PUNCT
ftr-353	3274	15	or	or	CCONJ
ftr-353	3274	16	part	part	NOUN
ftr-353	3274	17	of	of	ADP
ftr-353	3274	18	,	,	PUNCT
ftr-353	3274	19	a	a	DET
ftr-353	3274	20	taxpayer	taxpayer	NOUN
ftr-353	3274	21	’s	’s	PART
ftr-353	3274	22	property	property	NOUN
ftr-353	3274	23	if	if	SCONJ
ftr-353	3274	24	it	it	PRON
ftr-353	3274	25	determines	determine	VERB
ftr-353	3274	26	that	that	SCONJ
ftr-353	3274	27	the	the	DET
ftr-353	3274	28	levy	levy	NOUN
ftr-353	3274	29	creates	create	VERB
ftr-353	3274	30	an	an	DET
ftr-353	3274	31	economic	economic	ADJ
ftr-353	3274	32	hardship	hardship	NOUN
ftr-353	3274	33	due	due	ADP
ftr-353	3274	34	to	to	ADP
ftr-353	3274	35	the	the	DET
ftr-353	3274	36	taxpayer	taxpayer	NOUN
ftr-353	3274	37	’s	’s	PART
ftr-353	3274	38	financial	financial	ADJ
ftr-353	3274	39	condition	condition	NOUN
ftr-353	3274	40	.	.	PUNCT
ftr-353	3275	1	reg	reg	NOUN
ftr-353	3275	2	.	.	PUNCT
ftr-353	3276	1	§	§	PROPN
ftr-353	3276	2	301.6343	301.6343	PROPN
ftr-353	3276	3	-	-	SYM
ftr-353	3276	4	1(b)(4	1(b)(4	NUM
ftr-353	3276	5	)	)	PUNCT
ftr-353	3276	6	provides	provide	VERB
ftr-353	3276	7	that	that	SCONJ
ftr-353	3276	8	a	a	DET
ftr-353	3276	9	levy	levy	NOUN
ftr-353	3276	10	creates	create	VERB
ftr-353	3276	11	an	an	DET
ftr-353	3276	12	economic	economic	ADJ
ftr-353	3276	13	hardship	hardship	NOUN
ftr-353	3276	14	due	due	ADP
ftr-353	3276	15	to	to	ADP
ftr-353	3276	16	the	the	DET
ftr-353	3276	17	financial	financial	ADJ
ftr-353	3276	18	condition	condition	NOUN
ftr-353	3276	19	of	of	ADP
ftr-353	3276	20	an	an	DET
ftr-353	3276	21	individual	individual	ADJ
ftr-353	3276	22	taxpayer	taxpayer	NOUN
ftr-353	3276	23	and	and	CCONJ
ftr-353	3276	24	must	must	AUX
ftr-353	3276	25	be	be	AUX
ftr-353	3276	26	released	release	VERB
ftr-353	3276	27	“	"	PUNCT
ftr-353	3276	28	if	if	SCONJ
ftr-353	3276	29	satisfaction	satisfaction	NOUN
ftr-353	3276	30	of	of	ADP
ftr-353	3276	31	the	the	DET
ftr-353	3276	32	levy	levy	NOUN
ftr-353	3276	33	in	in	ADP
ftr-353	3276	34	whole	whole	ADJ
ftr-353	3276	35	or	or	CCONJ
ftr-353	3276	36	in	in	ADP
ftr-353	3276	37	part	part	NOUN
ftr-353	3276	38	will	will	AUX
ftr-353	3276	39	cause	cause	VERB
ftr-353	3276	40	an	an	DET
ftr-353	3276	41	individual	individual	ADJ
ftr-353	3276	42	taxpayer	taxpayer	NOUN
ftr-353	3276	43	to	to	PART
ftr-353	3276	44	be	be	AUX
ftr-353	3276	45	unable	unable	ADJ
ftr-353	3276	46	to	to	PART
ftr-353	3276	47	pay	pay	VERB
ftr-353	3276	48	his	his	PRON
ftr-353	3276	49	or	or	CCONJ
ftr-353	3276	50	her	her	PRON
ftr-353	3276	51	reasonable	reasonable	ADJ
ftr-353	3276	52	basic	basic	ADJ
ftr-353	3276	53	living	living	NOUN
ftr-353	3276	54	expenses	expense	NOUN
ftr-353	3276	55	.	.	PUNCT
ftr-353	3276	56	”	"	PUNCT
ftr-353	3277	1	because	because	SCONJ
ftr-353	3277	2	the	the	DET
ftr-353	3277	3	taxpayer	taxpayer	NOUN
ftr-353	3277	4	had	have	AUX
ftr-353	3277	5	demonstrated	demonstrate	VERB
ftr-353	3277	6	that	that	SCONJ
ftr-353	3277	7	a	a	DET
ftr-353	3277	8	levy	levy	NOUN
ftr-353	3277	9	would	would	AUX
ftr-353	3277	10	render	render	VERB
ftr-353	3277	11	her	she	PRON
ftr-353	3277	12	unable	unable	ADJ
ftr-353	3277	13	to	to	PART
ftr-353	3277	14	pay	pay	VERB
ftr-353	3277	15	her	her	PRON
ftr-353	3277	16	reasonable	reasonable	ADJ
ftr-353	3277	17	basic	basic	ADJ
ftr-353	3277	18	living	living	NOUN
ftr-353	3277	19	expenses	expense	NOUN
ftr-353	3277	20	,	,	PUNCT
ftr-353	3277	21	the	the	DET
ftr-353	3277	22	irs	irs	PROPN
ftr-353	3277	23	was	be	AUX
ftr-353	3277	24	barred	bar	VERB
ftr-353	3277	25	from	from	ADP
ftr-353	3277	26	levying	levy	VERB
ftr-353	3277	27	.	.	PUNCT
ftr-353	3278	1	judge	judge	PROPN
ftr-353	3278	2	dawson	dawson	PROPN
ftr-353	3278	3	rejected	reject	VERB
ftr-353	3278	4	the	the	DET
ftr-353	3278	5	irs	irs	PROPN
ftr-353	3278	6	’s	’s	PART
ftr-353	3278	7	argument	argument	NOUN
ftr-353	3278	8	that	that	SCONJ
ftr-353	3278	9	because	because	SCONJ
ftr-353	3278	10	the	the	DET
ftr-353	3278	11	taxpayer	taxpayer	NOUN
ftr-353	3278	12	was	be	AUX
ftr-353	3278	13	not	not	PART
ftr-353	3278	14	in	in	ADP
ftr-353	3278	15	compliance	compliance	NOUN
ftr-353	3278	16	with	with	ADP
ftr-353	3278	17	the	the	DET
ftr-353	3278	18	filing	filing	NOUN
ftr-353	3278	19	requirements	requirement	NOUN
ftr-353	3278	20	for	for	ADP
ftr-353	3278	21	all	all	DET
ftr-353	3278	22	required	require	VERB
ftr-353	3278	23	tax	tax	NOUN
ftr-353	3278	24	returns	return	NOUN
ftr-353	3278	25	,	,	PUNCT
ftr-353	3278	26	its	its	PRON
ftr-353	3278	27	determination	determination	NOUN
ftr-353	3278	28	to	to	PART
ftr-353	3278	29	levy	levy	NOUN
ftr-353	3278	30	was	be	AUX
ftr-353	3278	31	not	not	PART
ftr-353	3278	32	unreasonable	unreasonable	ADJ
ftr-353	3278	33	.	.	PUNCT
ftr-353	3279	1	•	•	NUM
ftr-353	3279	2	the	the	DET
ftr-353	3279	3	requirement	requirement	NOUN
ftr-353	3279	4	that	that	SCONJ
ftr-353	3279	5	taxpayer	taxpayer	NOUN
ftr-353	3279	6	be	be	AUX
ftr-353	3279	7	currently	currently	ADV
ftr-353	3279	8	in	in	ADP
ftr-353	3279	9	compliance	compliance	NOUN
ftr-353	3279	10	with	with	ADP
ftr-353	3279	11	his	his	PRON
ftr-353	3279	12	or	or	CCONJ
ftr-353	3279	13	her	her	PRON
ftr-353	3279	14	obligations	obligation	NOUN
ftr-353	3279	15	to	to	ADP
ftr-353	3279	16	the	the	DET
ftr-353	3279	17	irs	irs	PROPN
ftr-353	3279	18	under	under	ADP
ftr-353	3279	19	its	its	PRON
ftr-353	3279	20	“	"	PUNCT
ftr-353	3279	21	currently	currently	ADV
ftr-353	3279	22	not	not	PART
ftr-353	3279	23	collectible	collectible	ADJ
ftr-353	3279	24	”	"	PUNCT
ftr-353	3279	25	(	(	PUNCT
ftr-353	3279	26	“	"	PUNCT
ftr-353	3279	27	cnc	cnc	ADJ
ftr-353	3279	28	”	"	PUNCT
ftr-353	3279	29	)	)	PUNCT
ftr-353	3279	30	program	program	NOUN
ftr-353	3279	31	does	do	AUX
ftr-353	3279	32	not	not	PART
ftr-353	3279	33	apply	apply	VERB
ftr-353	3279	34	to	to	ADP
ftr-353	3279	35	relief	relief	NOUN
ftr-353	3279	36	under	under	ADP
ftr-353	3279	37	§	§	PROPN
ftr-353	3279	38	6343	6343	NUM
ftr-353	3279	39	.	.	PUNCT
ftr-353	3280	1	6	6	NUM
ftr-353	3280	2	.	.	PUNCT
ftr-353	3281	1	“	"	PUNCT
ftr-353	3281	2	i	i	PRON
ftr-353	3281	3	would	would	AUX
ftr-353	3281	4	gladly	gladly	ADV
ftr-353	3281	5	pay	pay	VERB
ftr-353	3281	6	you	you	PRON
ftr-353	3281	7	tuesday	tuesday	PROPN
ftr-353	3281	8	for	for	ADP
ftr-353	3281	9	a	a	DET
ftr-353	3281	10	hamburger	hamburger	NOUN
ftr-353	3281	11	today	today	NOUN
ftr-353	3281	12	.	.	PUNCT
ftr-353	3281	13	”	"	PUNCT
ftr-353	3282	1	t.d	t.d	PROPN
ftr-353	3282	2	.	.	PROPN
ftr-353	3282	3	9473	9473	NUM
ftr-353	3282	4	,	,	PUNCT
ftr-353	3282	5	agreements	agreement	NOUN
ftr-353	3282	6	for	for	ADP
ftr-353	3282	7	payment	payment	NOUN
ftr-353	3282	8	of	of	ADP
ftr-353	3282	9	tax	tax	NOUN
ftr-353	3282	10	liabilities	liability	NOUN
ftr-353	3282	11	in	in	ADP
ftr-353	3282	12	installments	installment	NOUN
ftr-353	3282	13	,	,	PUNCT
ftr-353	3282	14	74	74	NUM
ftr-353	3282	15	f.r	f.r	NOUN
ftr-353	3282	16	.	.	NOUN
ftr-353	3282	17	61525	61525	NUM
ftr-353	3282	18	(	(	PUNCT
ftr-353	3282	19	11/25/09	11/25/09	NOUN
ftr-353	3282	20	)	)	PUNCT
ftr-353	3282	21	.	.	PUNCT
ftr-353	3283	1	the	the	DET
ftr-353	3283	2	treasury	treasury	PROPN
ftr-353	3283	3	department	department	PROPN
ftr-353	3283	4	has	have	AUX
ftr-353	3283	5	promulgated	promulgate	VERB
ftr-353	3283	6	final	final	ADJ
ftr-353	3283	7	reg	reg	NOUN
ftr-353	3283	8	.	.	PUNCT
ftr-353	3284	1	§	§	PROPN
ftr-353	3284	2	301.6159	301.6159	NUM
ftr-353	3284	3	-	-	SYM
ftr-353	3284	4	1	1	NUM
ftr-353	3284	5	,	,	PUNCT
ftr-353	3284	6	dealing	deal	VERB
ftr-353	3284	7	with	with	ADP
ftr-353	3284	8	rules	rule	NOUN
ftr-353	3284	9	governing	govern	VERB
ftr-353	3284	10	the	the	DET
ftr-353	3284	11	acceptance	acceptance	NOUN
ftr-353	3284	12	and	and	CCONJ
ftr-353	3284	13	rejection	rejection	NOUN
ftr-353	3284	14	by	by	ADP
ftr-353	3284	15	the	the	DET
ftr-353	3284	16	irs	irs	PROPN
ftr-353	3284	17	of	of	ADP
ftr-353	3284	18	proposed	propose	VERB
ftr-353	3284	19	installment	installment	NOUN
ftr-353	3284	20	agreements	agreement	NOUN
ftr-353	3284	21	,	,	PUNCT
ftr-353	3284	22	the	the	DET
ftr-353	3284	23	terms	term	NOUN
ftr-353	3284	24	of	of	ADP
ftr-353	3284	25	installment	installment	NOUN
ftr-353	3284	26	agreements	agreement	NOUN
ftr-353	3284	27	,	,	PUNCT
ftr-353	3284	28	modification	modification	NOUN
ftr-353	3284	29	or	or	CCONJ
ftr-353	3284	30	termination	termination	NOUN
ftr-353	3284	31	by	by	ADP
ftr-353	3284	32	the	the	DET
ftr-353	3284	33	irs	irs	PROPN
ftr-353	3284	34	,	,	PUNCT
ftr-353	3284	35	and	and	CCONJ
ftr-353	3284	36	appeal	appeal	NOUN
ftr-353	3284	37	procedures	procedure	NOUN
ftr-353	3284	38	when	when	SCONJ
ftr-353	3284	39	the	the	DET
ftr-353	3284	40	irs	irs	PROPN
ftr-353	3284	41	rejects	reject	VERB
ftr-353	3284	42	or	or	CCONJ
ftr-353	3284	43	terminates	terminate	VERB
ftr-353	3284	44	an	an	DET
ftr-353	3284	45	installment	installment	NOUN
ftr-353	3284	46	agreement	agreement	NOUN
ftr-353	3284	47	.	.	PUNCT
ftr-353	3285	1	among	among	ADP
ftr-353	3285	2	the	the	DET
ftr-353	3285	3	provisions	provision	NOUN
ftr-353	3285	4	is	be	AUX
ftr-353	3285	5	a	a	DET
ftr-353	3285	6	requirement	requirement	NOUN
ftr-353	3285	7	that	that	SCONJ
ftr-353	3285	8	the	the	DET
ftr-353	3285	9	irs	irs	PROPN
ftr-353	3285	10	review	review	VERB
ftr-353	3285	11	partial	partial	ADJ
ftr-353	3285	12	payment	payment	NOUN
ftr-353	3285	13	installment	installment	NOUN
ftr-353	3285	14	agreements	agreement	NOUN
ftr-353	3285	15	every	every	DET
ftr-353	3285	16	two	two	NUM
ftr-353	3285	17	years	year	NOUN
ftr-353	3285	18	to	to	PART
ftr-353	3285	19	determine	determine	VERB
ftr-353	3285	20	whether	whether	SCONJ
ftr-353	3285	21	the	the	DET
ftr-353	3285	22	financial	financial	ADJ
ftr-353	3285	23	condition	condition	NOUN
ftr-353	3285	24	of	of	ADP
ftr-353	3285	25	the	the	DET
ftr-353	3285	26	taxpayer	taxpayer	NOUN
ftr-353	3285	27	changed	change	VERB
ftr-353	3285	28	enough	enough	ADV
ftr-353	3285	29	to	to	PART
ftr-353	3285	30	warrant	warrant	VERB
ftr-353	3285	31	an	an	DET
ftr-353	3285	32	increase	increase	NOUN
ftr-353	3285	33	in	in	ADP
ftr-353	3285	34	the	the	DET
ftr-353	3285	35	payments	payment	NOUN
ftr-353	3285	36	.	.	PUNCT
ftr-353	3286	1	the	the	DET
ftr-353	3286	2	irs	irs	PROPN
ftr-353	3286	3	may	may	AUX
ftr-353	3286	4	terminate	terminate	VERB
ftr-353	3286	5	an	an	DET
ftr-353	3286	6	installment	installment	NOUN
ftr-353	3286	7	agreement	agreement	NOUN
ftr-353	3286	8	if	if	SCONJ
ftr-353	3286	9	the	the	DET
ftr-353	3286	10	taxpayer	taxpayer	NOUN
ftr-353	3286	11	provides	provide	VERB
ftr-353	3286	12	materially	materially	ADV
ftr-353	3286	13	inaccurate	inaccurate	ADJ
ftr-353	3286	14	or	or	CCONJ
ftr-353	3286	15	incomplete	incomplete	ADJ
ftr-353	3286	16	information	information	NOUN
ftr-353	3286	17	in	in	ADP
ftr-353	3286	18	connection	connection	NOUN
ftr-353	3286	19	with	with	ADP
ftr-353	3286	20	a	a	DET
ftr-353	3286	21	requested	request	VERB
ftr-353	3286	22	financial	financial	ADJ
ftr-353	3286	23	update	update	NOUN
ftr-353	3286	24	.	.	PUNCT
ftr-353	3287	1	the	the	DET
ftr-353	3287	2	irs	irs	PROPN
ftr-353	3287	3	will	will	AUX
ftr-353	3287	4	generally	generally	ADV
ftr-353	3287	5	notify	notify	VERB
ftr-353	3287	6	2010	2010	NUM
ftr-353	3287	7	]	]	PUNCT
ftr-353	3287	8	recent	recent	ADJ
ftr-353	3287	9	developments	development	NOUN
ftr-353	3287	10	in	in	ADP
ftr-353	3287	11	federal	federal	ADJ
ftr-353	3287	12	income	income	NOUN
ftr-353	3287	13	taxation	taxation	NOUN
ftr-353	3287	14	240	240	NUM
ftr-353	3287	15	the	the	DET
ftr-353	3287	16	taxpayer	taxpayer	NOUN
ftr-353	3287	17	in	in	ADP
ftr-353	3287	18	writing	write	VERB
ftr-353	3287	19	at	at	ADV
ftr-353	3287	20	least	least	ADV
ftr-353	3287	21	30	30	NUM
ftr-353	3287	22	days	day	NOUN
ftr-353	3287	23	prior	prior	ADV
ftr-353	3287	24	to	to	ADP
ftr-353	3287	25	terminating	terminate	VERB
ftr-353	3287	26	an	an	DET
ftr-353	3287	27	installment	installment	NOUN
ftr-353	3287	28	agreement	agreement	NOUN
ftr-353	3287	29	and	and	CCONJ
ftr-353	3287	30	describe	describe	VERB
ftr-353	3287	31	the	the	DET
ftr-353	3287	32	reason	reason	NOUN
ftr-353	3287	33	for	for	ADP
ftr-353	3287	34	the	the	DET
ftr-353	3287	35	termination	termination	NOUN
ftr-353	3287	36	,	,	PUNCT
ftr-353	3287	37	after	after	ADP
ftr-353	3287	38	which	which	PRON
ftr-353	3287	39	the	the	DET
ftr-353	3287	40	taxpayer	taxpayer	NOUN
ftr-353	3287	41	may	may	AUX
ftr-353	3287	42	provide	provide	VERB
ftr-353	3287	43	information	information	NOUN
ftr-353	3287	44	showing	show	VERB
ftr-353	3287	45	that	that	SCONJ
ftr-353	3287	46	the	the	DET
ftr-353	3287	47	irs	irs	PROPN
ftr-353	3287	48	’s	’s	PART
ftr-353	3287	49	reason	reason	NOUN
ftr-353	3287	50	is	be	AUX
ftr-353	3287	51	incorrect	incorrect	ADJ
ftr-353	3287	52	.	.	PUNCT
ftr-353	3288	1	appeals	appeal	NOUN
ftr-353	3288	2	procedures	procedure	NOUN
ftr-353	3288	3	are	be	AUX
ftr-353	3288	4	provided	provide	VERB
ftr-353	3288	5	.	.	PUNCT
ftr-353	3289	1	the	the	DET
ftr-353	3289	2	irs	irs	PROPN
ftr-353	3289	3	can	can	AUX
ftr-353	3289	4	not	not	PART
ftr-353	3289	5	levy	levy	VERB
ftr-353	3289	6	during	during	ADP
ftr-353	3289	7	the	the	DET
ftr-353	3289	8	time	time	NOUN
ftr-353	3289	9	an	an	DET
ftr-353	3289	10	installment	installment	NOUN
ftr-353	3289	11	agreement	agreement	NOUN
ftr-353	3289	12	is	be	AUX
ftr-353	3289	13	pending	pende	VERB
ftr-353	3289	14	,	,	PUNCT
ftr-353	3289	15	unless	unless	SCONJ
ftr-353	3289	16	an	an	DET
ftr-353	3289	17	installment	installment	NOUN
ftr-353	3289	18	agreement	agreement	NOUN
ftr-353	3289	19	request	request	NOUN
ftr-353	3289	20	was	be	AUX
ftr-353	3289	21	made	make	VERB
ftr-353	3289	22	solely	solely	ADV
ftr-353	3289	23	to	to	PART
ftr-353	3289	24	delay	delay	VERB
ftr-353	3289	25	collection	collection	NOUN
ftr-353	3289	26	.	.	PUNCT
ftr-353	3290	1	the	the	DET
ftr-353	3290	2	statute	statute	NOUN
ftr-353	3290	3	of	of	ADP
ftr-353	3290	4	limitations	limitation	NOUN
ftr-353	3290	5	on	on	ADP
ftr-353	3290	6	collection	collection	NOUN
ftr-353	3290	7	under	under	ADP
ftr-353	3290	8	§	§	PROPN
ftr-353	3290	9	6502	6502	NUM
ftr-353	3290	10	of	of	ADP
ftr-353	3290	11	the	the	DET
ftr-353	3290	12	code	code	NOUN
ftr-353	3290	13	is	be	AUX
ftr-353	3290	14	suspended	suspend	VERB
ftr-353	3290	15	for	for	ADP
ftr-353	3290	16	the	the	DET
ftr-353	3290	17	period	period	NOUN
ftr-353	3290	18	that	that	PRON
ftr-353	3290	19	a	a	DET
ftr-353	3290	20	proposed	propose	VERB
ftr-353	3290	21	installment	installment	NOUN
ftr-353	3290	22	agreement	agreement	NOUN
ftr-353	3290	23	is	be	AUX
ftr-353	3290	24	pending	pende	VERB
ftr-353	3290	25	,	,	PUNCT
ftr-353	3290	26	plus	plus	CCONJ
ftr-353	3290	27	30	30	NUM
ftr-353	3290	28	days	day	NOUN
ftr-353	3290	29	following	follow	VERB
ftr-353	3290	30	a	a	DET
ftr-353	3290	31	rejection	rejection	NOUN
ftr-353	3290	32	,	,	PUNCT
ftr-353	3290	33	and	and	CCONJ
ftr-353	3290	34	during	during	ADP
ftr-353	3290	35	any	any	DET
ftr-353	3290	36	appeal	appeal	NOUN
ftr-353	3290	37	.	.	PUNCT
ftr-353	3291	1	7	7	X
ftr-353	3291	2	.	.	X
ftr-353	3291	3	nuanced	nuanced	ADJ
ftr-353	3291	4	differences	difference	NOUN
ftr-353	3291	5	in	in	ADP
ftr-353	3291	6	the	the	DET
ftr-353	3291	7	statutory	statutory	ADJ
ftr-353	3291	8	subsections	subsection	NOUN
ftr-353	3291	9	result	result	VERB
ftr-353	3291	10	in	in	ADP
ftr-353	3291	11	different	different	ADJ
ftr-353	3291	12	periods	period	NOUN
ftr-353	3291	13	for	for	ADP
ftr-353	3291	14	suspending	suspend	VERB
ftr-353	3291	15	the	the	DET
ftr-353	3291	16	statute	statute	NOUN
ftr-353	3291	17	of	of	ADP
ftr-353	3291	18	limitations	limitation	NOUN
ftr-353	3291	19	on	on	ADP
ftr-353	3291	20	collections	collection	NOUN
ftr-353	3291	21	.	.	PUNCT
ftr-353	3292	1	severo	severo	PROPN
ftr-353	3292	2	v.	v.	PROPN
ftr-353	3292	3	commissioner	commissioner	PROPN
ftr-353	3292	4	,	,	PUNCT
ftr-353	3292	5	586	586	NUM
ftr-353	3292	6	f.3d	f.3d	NUM
ftr-353	3292	7	1213	1213	NUM
ftr-353	3292	8	(	(	PUNCT
ftr-353	3292	9	9th	9th	ADJ
ftr-353	3292	10	cir	cir	NOUN
ftr-353	3292	11	.	.	PUNCT
ftr-353	3293	1	11/20/09	11/20/09	NUM
ftr-353	3293	2	)	)	PUNCT
ftr-353	3293	3	,	,	PUNCT
ftr-353	3293	4	aff’g	aff’g	PROPN
ftr-353	3293	5	129	129	NUM
ftr-353	3293	6	t.c	t.c	PROPN
ftr-353	3293	7	.	.	PROPN
ftr-353	3293	8	160	160	NUM
ftr-353	3293	9	(	(	PUNCT
ftr-353	3293	10	11/15/07	11/15/07	PROPN
ftr-353	3293	11	)	)	PUNCT
ftr-353	3293	12	.	.	PUNCT
ftr-353	3294	1	section	section	NOUN
ftr-353	3294	2	6503(h	6503(h	ADV
ftr-353	3294	3	)	)	PUNCT
ftr-353	3294	4	suspends	suspend	VERB
ftr-353	3294	5	the	the	DET
ftr-353	3294	6	running	running	NOUN
ftr-353	3294	7	of	of	ADP
ftr-353	3294	8	the	the	DET
ftr-353	3294	9	period	period	NOUN
ftr-353	3294	10	of	of	ADP
ftr-353	3294	11	limitations	limitation	NOUN
ftr-353	3294	12	on	on	ADP
ftr-353	3294	13	collection	collection	NOUN
ftr-353	3294	14	from	from	ADP
ftr-353	3294	15	the	the	DET
ftr-353	3294	16	date	date	NOUN
ftr-353	3294	17	of	of	ADP
ftr-353	3294	18	the	the	DET
ftr-353	3294	19	taxpayer	taxpayer	NOUN
ftr-353	3294	20	’s	’s	PART
ftr-353	3294	21	bankruptcy	bankruptcy	NOUN
ftr-353	3294	22	petition	petition	NOUN
ftr-353	3294	23	was	be	AUX
ftr-353	3294	24	filed	file	VERB
ftr-353	3294	25	to	to	ADP
ftr-353	3294	26	the	the	DET
ftr-353	3294	27	date	date	NOUN
ftr-353	3294	28	six	six	NUM
ftr-353	3294	29	months	month	NOUN
ftr-353	3294	30	after	after	SCONJ
ftr-353	3294	31	the	the	DET
ftr-353	3294	32	bankruptcy	bankruptcy	NOUN
ftr-353	3294	33	court	court	NOUN
ftr-353	3294	34	issues	issue	VERB
ftr-353	3294	35	a	a	DET
ftr-353	3294	36	discharge	discharge	NOUN
ftr-353	3294	37	order	order	NOUN
ftr-353	3294	38	.	.	PUNCT
ftr-353	3295	1	the	the	DET
ftr-353	3295	2	more	more	ADV
ftr-353	3295	3	limited	limited	ADJ
ftr-353	3295	4	suspension	suspension	NOUN
ftr-353	3295	5	of	of	ADP
ftr-353	3295	6	the	the	DET
ftr-353	3295	7	period	period	NOUN
ftr-353	3295	8	of	of	ADP
ftr-353	3295	9	limitations	limitation	NOUN
ftr-353	3295	10	in	in	ADP
ftr-353	3295	11	§	§	PROPN
ftr-353	3295	12	6503(b	6503(b	NUM
ftr-353	3295	13	)	)	PUNCT
ftr-353	3295	14	,	,	PUNCT
ftr-353	3295	15	which	which	PRON
ftr-353	3295	16	applies	apply	VERB
ftr-353	3295	17	to	to	ADP
ftr-353	3295	18	judicial	judicial	ADJ
ftr-353	3295	19	proceedings	proceeding	NOUN
ftr-353	3295	20	generally	generally	ADV
ftr-353	3295	21	when	when	SCONJ
ftr-353	3295	22	the	the	DET
ftr-353	3295	23	taxpayer	taxpayer	NOUN
ftr-353	3295	24	’s	’s	PART
ftr-353	3295	25	assets	asset	NOUN
ftr-353	3295	26	are	be	AUX
ftr-353	3295	27	under	under	ADP
ftr-353	3295	28	control	control	NOUN
ftr-353	3295	29	of	of	ADP
ftr-353	3295	30	a	a	DET
ftr-353	3295	31	court	court	NOUN
ftr-353	3295	32	,	,	PUNCT
ftr-353	3295	33	does	do	AUX
ftr-353	3295	34	not	not	PART
ftr-353	3295	35	apply	apply	VERB
ftr-353	3295	36	in	in	ADP
ftr-353	3295	37	bankruptcy	bankruptcy	NOUN
ftr-353	3295	38	situations	situation	NOUN
ftr-353	3295	39	.	.	PUNCT
ftr-353	3296	1	8	8	X
ftr-353	3296	2	.	.	X
ftr-353	3296	3	ever	ever	ADV
ftr-353	3296	4	-	-	PUNCT
ftr-353	3296	5	expanding	expand	VERB
ftr-353	3296	6	tax	tax	NOUN
ftr-353	3296	7	court	court	NOUN
ftr-353	3296	8	jurisdiction	jurisdiction	NOUN
ftr-353	3296	9	over	over	ADP
ftr-353	3296	10	cdp	cdp	NOUN
ftr-353	3296	11	appeals	appeal	NOUN
ftr-353	3296	12	.	.	PUNCT
ftr-353	3297	1	michael	michael	PROPN
ftr-353	3297	2	v.	v.	PROPN
ftr-353	3297	3	commissioner	commissioner	PROPN
ftr-353	3297	4	,	,	PUNCT
ftr-353	3297	5	133	133	NUM
ftr-353	3297	6	t.c	t.c	PROPN
ftr-353	3297	7	.	.	PUNCT
ftr-353	3298	1	no	no	INTJ
ftr-353	3298	2	.	.	NOUN
ftr-353	3299	1	10	10	NUM
ftr-353	3299	2	(	(	PUNCT
ftr-353	3299	3	10/8/09	10/8/09	NUM
ftr-353	3299	4	)	)	PUNCT
ftr-353	3299	5	.	.	PUNCT
ftr-353	3300	1	judge	judge	PROPN
ftr-353	3300	2	goeke	goeke	PROPN
ftr-353	3300	3	held	hold	VERB
ftr-353	3300	4	that	that	SCONJ
ftr-353	3300	5	a	a	DET
ftr-353	3300	6	settlement	settlement	NOUN
ftr-353	3300	7	of	of	ADP
ftr-353	3300	8	the	the	DET
ftr-353	3300	9	government	government	NOUN
ftr-353	3300	10	’s	’s	PART
ftr-353	3300	11	counterclaim	counterclaim	NOUN
ftr-353	3300	12	in	in	ADP
ftr-353	3300	13	a	a	DET
ftr-353	3300	14	prior	prior	ADJ
ftr-353	3300	15	refund	refund	NOUN
ftr-353	3300	16	suit	suit	NOUN
ftr-353	3300	17	for	for	ADP
ftr-353	3300	18	§	§	PROPN
ftr-353	3300	19	6694	6694	NUM
ftr-353	3300	20	penalties	penalty	NOUN
ftr-353	3300	21	does	do	AUX
ftr-353	3300	22	not	not	PART
ftr-353	3300	23	preclude	preclude	VERB
ftr-353	3300	24	tax	tax	NOUN
ftr-353	3300	25	court	court	NOUN
ftr-353	3300	26	jurisdiction	jurisdiction	NOUN
ftr-353	3300	27	to	to	PART
ftr-353	3300	28	review	review	VERB
ftr-353	3300	29	a	a	DET
ftr-353	3300	30	§	§	PROPN
ftr-353	3300	31	6330	6330	NUM
ftr-353	3300	32	cdp	cdp	VERB
ftr-353	3300	33	determination	determination	NOUN
ftr-353	3300	34	with	with	ADP
ftr-353	3300	35	respect	respect	NOUN
ftr-353	3300	36	to	to	ADP
ftr-353	3300	37	collection	collection	NOUN
ftr-353	3300	38	of	of	ADP
ftr-353	3300	39	the	the	DET
ftr-353	3300	40	settlement	settlement	NOUN
ftr-353	3300	41	amount	amount	NOUN
ftr-353	3300	42	.	.	PUNCT
ftr-353	3301	1	the	the	DET
ftr-353	3301	2	district	district	NOUN
ftr-353	3301	3	court	court	NOUN
ftr-353	3301	4	’s	’s	PART
ftr-353	3301	5	dismissal	dismissal	NOUN
ftr-353	3301	6	of	of	ADP
ftr-353	3301	7	the	the	DET
ftr-353	3301	8	refund	refund	NOUN
ftr-353	3301	9	action	action	NOUN
ftr-353	3301	10	with	with	ADP
ftr-353	3301	11	prejudice	prejudice	NOUN
ftr-353	3301	12	on	on	ADP
ftr-353	3301	13	the	the	DET
ftr-353	3301	14	basis	basis	NOUN
ftr-353	3301	15	of	of	ADP
ftr-353	3301	16	the	the	DET
ftr-353	3301	17	settlement	settlement	NOUN
ftr-353	3301	18	agreement	agreement	NOUN
ftr-353	3301	19	does	do	AUX
ftr-353	3301	20	not	not	PART
ftr-353	3301	21	render	render	VERB
ftr-353	3301	22	the	the	DET
ftr-353	3301	23	administrative	administrative	ADJ
ftr-353	3301	24	statutory	statutory	ADJ
ftr-353	3301	25	collection	collection	NOUN
ftr-353	3301	26	remedies	remedy	NOUN
ftr-353	3301	27	unavailable	unavailable	ADJ
ftr-353	3301	28	.	.	PUNCT
ftr-353	3302	1	nor	nor	CCONJ
ftr-353	3302	2	does	do	AUX
ftr-353	3302	3	the	the	DET
ftr-353	3302	4	district	district	NOUN
ftr-353	3302	5	court	court	NOUN
ftr-353	3302	6	’s	’s	PART
ftr-353	3302	7	retention	retention	NOUN
ftr-353	3302	8	of	of	ADP
ftr-353	3302	9	jurisdiction	jurisdiction	NOUN
ftr-353	3302	10	for	for	ADP
ftr-353	3302	11	a	a	DET
ftr-353	3302	12	60	60	NUM
ftr-353	3302	13	-	-	PUNCT
ftr-353	3302	14	day	day	NOUN
ftr-353	3302	15	enforcement	enforcement	NOUN
ftr-353	3302	16	period	period	NOUN
ftr-353	3302	17	preclude	preclude	VERB
ftr-353	3302	18	the	the	DET
ftr-353	3302	19	irs	irs	PROPN
ftr-353	3302	20	from	from	ADP
ftr-353	3302	21	pursuing	pursue	VERB
ftr-353	3302	22	statutory	statutory	ADJ
ftr-353	3302	23	collection	collection	NOUN
ftr-353	3302	24	remedies	remedy	NOUN
ftr-353	3302	25	,	,	PUNCT
ftr-353	3302	26	such	such	ADJ
ftr-353	3302	27	as	as	ADP
ftr-353	3302	28	a	a	DET
ftr-353	3302	29	levy	levy	NOUN
ftr-353	3302	30	.	.	PUNCT
ftr-353	3303	1	thus	thus	ADV
ftr-353	3303	2	,	,	PUNCT
ftr-353	3303	3	the	the	DET
ftr-353	3303	4	tax	tax	NOUN
ftr-353	3303	5	court	court	NOUN
ftr-353	3303	6	had	have	VERB
ftr-353	3303	7	jurisdiction	jurisdiction	NOUN
ftr-353	3303	8	to	to	PART
ftr-353	3303	9	review	review	VERB
ftr-353	3303	10	the	the	DET
ftr-353	3303	11	irs	irs	PROPN
ftr-353	3303	12	’s	’s	PART
ftr-353	3303	13	determination	determination	NOUN
ftr-353	3303	14	to	to	PART
ftr-353	3303	15	sustain	sustain	VERB
ftr-353	3303	16	the	the	DET
ftr-353	3303	17	levy	levy	NOUN
ftr-353	3303	18	and	and	CCONJ
ftr-353	3303	19	to	to	PART
ftr-353	3303	20	determine	determine	VERB
ftr-353	3303	21	whether	whether	SCONJ
ftr-353	3303	22	respondent	respondent	NOUN
ftr-353	3303	23	may	may	AUX
ftr-353	3303	24	collect	collect	VERB
ftr-353	3303	25	the	the	DET
ftr-353	3303	26	unpaid	unpaid	ADJ
ftr-353	3303	27	penalties	penalty	NOUN
ftr-353	3303	28	by	by	ADP
ftr-353	3303	29	levy	levy	NOUN
ftr-353	3303	30	.	.	PUNCT
ftr-353	3304	1	g.	g.	PROPN
ftr-353	3304	2	innocent	innocent	ADJ
ftr-353	3304	3	spouse	spouse	PROPN
ftr-353	3304	4	1	1	NUM
ftr-353	3304	5	.	.	PUNCT
ftr-353	3305	1	the	the	DET
ftr-353	3305	2	tax	tax	NOUN
ftr-353	3305	3	court	court	NOUN
ftr-353	3305	4	sticks	stick	NOUN
ftr-353	3305	5	to	to	ADP
ftr-353	3305	6	its	its	PRON
ftr-353	3305	7	position	position	NOUN
ftr-353	3305	8	that	that	SCONJ
ftr-353	3305	9	it	it	PRON
ftr-353	3305	10	has	have	VERB
ftr-353	3305	11	broad	broad	ADJ
ftr-353	3305	12	discretion	discretion	NOUN
ftr-353	3305	13	in	in	ADP
ftr-353	3305	14	reviewing	review	VERB
ftr-353	3305	15	denial	denial	NOUN
ftr-353	3305	16	of	of	ADP
ftr-353	3305	17	innocent	innocent	ADJ
ftr-353	3305	18	spouse	spouse	NOUN
ftr-353	3305	19	relief	relief	NOUN
ftr-353	3305	20	.	.	PUNCT
ftr-353	3306	1	porter	porter	NOUN
ftr-353	3306	2	v.	v.	PROPN
ftr-353	3306	3	commissioner	commissioner	PROPN
ftr-353	3306	4	,	,	PUNCT
ftr-353	3306	5	130	130	NUM
ftr-353	3306	6	t.c	t.c	PROPN
ftr-353	3306	7	.	.	PROPN
ftr-353	3306	8	115	115	NUM
ftr-353	3306	9	(	(	PUNCT
ftr-353	3306	10	5/15/08	5/15/08	NUM
ftr-353	3306	11	)	)	PUNCT
ftr-353	3306	12	(	(	PUNCT
ftr-353	3306	13	reviewed	review	VERB
ftr-353	3306	14	,	,	PUNCT
ftr-353	3306	15	2	2	NUM
ftr-353	3306	16	judges	judge	NOUN
ftr-353	3306	17	dissenting	dissent	VERB
ftr-353	3306	18	)	)	PUNCT
ftr-353	3306	19	.	.	PUNCT
ftr-353	3307	1	judge	judge	PROPN
ftr-353	3307	2	haines	haine	NOUN
ftr-353	3307	3	held	hold	VERB
ftr-353	3307	4	that	that	SCONJ
ftr-353	3307	5	the	the	DET
ftr-353	3307	6	tax	tax	NOUN
ftr-353	3307	7	court	court	NOUN
ftr-353	3307	8	continues	continue	VERB
ftr-353	3307	9	to	to	PART
ftr-353	3307	10	follow	follow	VERB
ftr-353	3307	11	its	its	PRON
ftr-353	3307	12	holding	holding	NOUN
ftr-353	3307	13	in	in	ADP
ftr-353	3307	14	ewing	ewing	PROPN
ftr-353	3307	15	v.	v.	PROPN
ftr-353	3307	16	commissioner	commissioner	PROPN
ftr-353	3307	17	,	,	PUNCT
ftr-353	3307	18	122	122	NUM
ftr-353	3307	19	t.c	t.c	PROPN
ftr-353	3307	20	.	.	PROPN
ftr-353	3307	21	32	32	NUM
ftr-353	3307	22	(	(	PUNCT
ftr-353	3307	23	2004	2004	NUM
ftr-353	3307	24	)	)	PUNCT
ftr-353	3307	25	,	,	PUNCT
ftr-353	3307	26	vacated	vacate	VERB
ftr-353	3307	27	on	on	ADP
ftr-353	3307	28	unrelated	unrelated	ADJ
ftr-353	3307	29	jurisdictional	jurisdictional	ADJ
ftr-353	3307	30	grounds	ground	NOUN
ftr-353	3307	31	,	,	PUNCT
ftr-353	3307	32	439	439	NUM
ftr-353	3307	33	f.3d	f.3d	NUM
ftr-353	3307	34	1009	1009	NUM
ftr-353	3307	35	(	(	PUNCT
ftr-353	3307	36	9th	9th	ADJ
ftr-353	3307	37	cir	cir	NOUN
ftr-353	3307	38	.	.	PUNCT
ftr-353	3307	39	2006	2006	NUM
ftr-353	3307	40	)	)	PUNCT
ftr-353	3307	41	,	,	PUNCT
ftr-353	3307	42	that	that	SCONJ
ftr-353	3307	43	(	(	PUNCT
ftr-353	3307	44	1	1	X
ftr-353	3307	45	)	)	PUNCT
ftr-353	3307	46	its	its	PRON
ftr-353	3307	47	determination	determination	NOUN
ftr-353	3307	48	whether	whether	SCONJ
ftr-353	3307	49	the	the	DET
ftr-353	3307	50	irs	irs	PROPN
ftr-353	3307	51	abused	abuse	VERB
ftr-353	3307	52	its	its	PRON
ftr-353	3307	53	discretion	discretion	NOUN
ftr-353	3307	54	in	in	ADP
ftr-353	3307	55	denying	deny	VERB
ftr-353	3307	56	innocent	innocent	ADJ
ftr-353	3307	57	241	241	NUM
ftr-353	3307	58	florida	florida	PROPN
ftr-353	3307	59	tax	tax	PROPN
ftr-353	3307	60	review	review	NOUN
ftr-353	3307	61	[	[	X
ftr-353	3307	62	vol	vol	NOUN
ftr-353	3307	63	.	.	PUNCT
ftr-353	3308	1	10	10	NUM
ftr-353	3308	2	:	:	PUNCT
ftr-353	3308	3	si	si	NOUN
ftr-353	3308	4	spouse	spouse	NOUN
ftr-353	3308	5	relief	relief	NOUN
ftr-353	3308	6	under	under	ADP
ftr-353	3308	7	§	§	PROPN
ftr-353	3308	8	6015(f	6015(f	NUM
ftr-353	3308	9	)	)	PUNCT
ftr-353	3308	10	is	be	AUX
ftr-353	3308	11	made	make	VERB
ftr-353	3308	12	in	in	ADP
ftr-353	3308	13	a	a	DET
ftr-353	3308	14	trial	trial	NOUN
ftr-353	3308	15	de	de	X
ftr-353	3308	16	novo	novo	NOUN
ftr-353	3308	17	,	,	PUNCT
ftr-353	3308	18	and	and	CCONJ
ftr-353	3308	19	(	(	PUNCT
ftr-353	3308	20	2	2	X
ftr-353	3308	21	)	)	PUNCT
ftr-353	3308	22	it	it	PRON
ftr-353	3308	23	may	may	AUX
ftr-353	3308	24	consider	consider	VERB
ftr-353	3308	25	evidence	evidence	NOUN
ftr-353	3308	26	introduced	introduce	VERB
ftr-353	3308	27	at	at	ADP
ftr-353	3308	28	trial	trial	NOUN
ftr-353	3308	29	which	which	PRON
ftr-353	3308	30	was	be	AUX
ftr-353	3308	31	not	not	PART
ftr-353	3308	32	included	include	VERB
ftr-353	3308	33	in	in	ADP
ftr-353	3308	34	the	the	DET
ftr-353	3308	35	administrative	administrative	ADJ
ftr-353	3308	36	record	record	NOUN
ftr-353	3308	37	.	.	PUNCT
ftr-353	3309	1	he	he	PRON
ftr-353	3309	2	rejected	reject	VERB
ftr-353	3309	3	the	the	DET
ftr-353	3309	4	irs	irs	PROPN
ftr-353	3309	5	’s	’s	PART
ftr-353	3309	6	argument	argument	NOUN
ftr-353	3309	7	that	that	PRON
ftr-353	3309	8	pursuant	pursuant	VERB
ftr-353	3309	9	to	to	ADP
ftr-353	3309	10	the	the	DET
ftr-353	3309	11	eighth	eighth	ADJ
ftr-353	3309	12	circuit	circuit	NOUN
ftr-353	3309	13	’s	’s	PART
ftr-353	3309	14	decision	decision	NOUN
ftr-353	3309	15	in	in	ADP
ftr-353	3309	16	robinette	robinette	PROPN
ftr-353	3309	17	v.	v.	PROPN
ftr-353	3309	18	commissioner	commissioner	PROPN
ftr-353	3309	19	,	,	PUNCT
ftr-353	3309	20	439	439	PROPN
ftr-353	3309	21	f.3d	f.3d	NUM
ftr-353	3309	22	455	455	NUM
ftr-353	3309	23	(	(	PUNCT
ftr-353	3309	24	8th	8th	ADJ
ftr-353	3309	25	cir	cir	NOUN
ftr-353	3309	26	.	.	PUNCT
ftr-353	3309	27	2006	2006	NUM
ftr-353	3309	28	)	)	PUNCT
ftr-353	3309	29	,	,	PUNCT
ftr-353	3309	30	rev’g	rev’g	PROPN
ftr-353	3309	31	123	123	NUM
ftr-353	3309	32	t.c	t.c	PROPN
ftr-353	3309	33	.	.	PROPN
ftr-353	3309	34	85	85	NUM
ftr-353	3309	35	(	(	PUNCT
ftr-353	3309	36	2004	2004	NUM
ftr-353	3309	37	)	)	PUNCT
ftr-353	3309	38	,	,	PUNCT
ftr-353	3309	39	the	the	DET
ftr-353	3309	40	tax	tax	NOUN
ftr-353	3309	41	court	court	NOUN
ftr-353	3309	42	’s	’s	PART
ftr-353	3309	43	review	review	NOUN
ftr-353	3309	44	is	be	AUX
ftr-353	3309	45	limited	limit	VERB
ftr-353	3309	46	to	to	ADP
ftr-353	3309	47	the	the	DET
ftr-353	3309	48	administrative	administrative	ADJ
ftr-353	3309	49	record	record	NOUN
ftr-353	3309	50	.	.	PUNCT
ftr-353	3310	1	judge	judge	PROPN
ftr-353	3310	2	haines	haine	NOUN
ftr-353	3310	3	distinguished	distinguish	VERB
ftr-353	3310	4	robinette	robinette	PROPN
ftr-353	3310	5	as	as	ADP
ftr-353	3310	6	involving	involve	VERB
ftr-353	3310	7	review	review	NOUN
ftr-353	3310	8	of	of	ADP
ftr-353	3310	9	a	a	DET
ftr-353	3310	10	§	§	PROPN
ftr-353	3310	11	6330	6330	NUM
ftr-353	3310	12	cdp	cdp	VERB
ftr-353	3310	13	determination	determination	NOUN
ftr-353	3310	14	:	:	PUNCT
ftr-353	3310	15	“	"	PUNCT
ftr-353	3310	16	whereas	whereas	SCONJ
ftr-353	3310	17	section	section	NOUN
ftr-353	3310	18	6015	6015	NUM
ftr-353	3310	19	provides	provide	VERB
ftr-353	3310	20	that	that	SCONJ
ftr-353	3310	21	we	we	PRON
ftr-353	3310	22	‘	'	PUNCT
ftr-353	3310	23	determine	determine	VERB
ftr-353	3310	24	’	'	PUNCT
ftr-353	3310	25	whether	whether	SCONJ
ftr-353	3310	26	the	the	DET
ftr-353	3310	27	taxpayer	taxpayer	NOUN
ftr-353	3310	28	is	be	AUX
ftr-353	3310	29	entitled	entitle	VERB
ftr-353	3310	30	to	to	ADP
ftr-353	3310	31	relief	relief	NOUN
ftr-353	3310	32	,	,	PUNCT
ftr-353	3310	33	section	section	NOUN
ftr-353	3310	34	6330(d	6330(d	NOUN
ftr-353	3310	35	)	)	PUNCT
ftr-353	3310	36	provides	provide	VERB
ftr-353	3310	37	for	for	ADP
ftr-353	3310	38	judicial	judicial	ADJ
ftr-353	3310	39	review	review	NOUN
ftr-353	3310	40	of	of	ADP
ftr-353	3310	41	the	the	DET
ftr-353	3310	42	commissioner	commissioner	NOUN
ftr-353	3310	43	’s	’s	PART
ftr-353	3310	44	determination	determination	NOUN
ftr-353	3310	45	by	by	ADP
ftr-353	3310	46	allowing	allow	VERB
ftr-353	3310	47	the	the	DET
ftr-353	3310	48	taxpayer	taxpayer	NOUN
ftr-353	3310	49	to	to	PART
ftr-353	3310	50	‘	'	PUNCT
ftr-353	3310	51	appeal	appeal	VERB
ftr-353	3310	52	such	such	ADJ
ftr-353	3310	53	determination	determination	NOUN
ftr-353	3310	54	to	to	ADP
ftr-353	3310	55	the	the	DET
ftr-353	3310	56	tax	tax	NOUN
ftr-353	3310	57	court	court	NOUN
ftr-353	3310	58	’	'	PUNCT
ftr-353	3310	59	and	and	CCONJ
ftr-353	3310	60	vesting	vest	VERB
ftr-353	3310	61	the	the	DET
ftr-353	3310	62	tax	tax	NOUN
ftr-353	3310	63	court	court	NOUN
ftr-353	3310	64	with	with	ADP
ftr-353	3310	65	‘	'	PUNCT
ftr-353	3310	66	jurisdiction	jurisdiction	NOUN
ftr-353	3310	67	with	with	ADP
ftr-353	3310	68	respect	respect	NOUN
ftr-353	3310	69	to	to	ADP
ftr-353	3310	70	such	such	ADJ
ftr-353	3310	71	matter	matter	NOUN
ftr-353	3310	72	.	.	PUNCT
ftr-353	3310	73	’	'	PUNCT
ftr-353	3311	1	as	as	SCONJ
ftr-353	3311	2	discussed	discuss	VERB
ftr-353	3311	3	above	above	ADV
ftr-353	3311	4	,	,	PUNCT
ftr-353	3311	5	the	the	DET
ftr-353	3311	6	use	use	NOUN
ftr-353	3311	7	of	of	ADP
ftr-353	3311	8	the	the	DET
ftr-353	3311	9	word	word	NOUN
ftr-353	3311	10	‘	'	PUNCT
ftr-353	3311	11	determine	determine	NOUN
ftr-353	3311	12	’	'	PUNCT
ftr-353	3311	13	suggests	suggest	VERB
ftr-353	3311	14	that	that	SCONJ
ftr-353	3311	15	we	we	PRON
ftr-353	3311	16	conduct	conduct	VERB
ftr-353	3311	17	a	a	DET
ftr-353	3311	18	trial	trial	NOUN
ftr-353	3311	19	de	de	X
ftr-353	3311	20	novo	novo	NOUN
ftr-353	3311	21	.	.	PUNCT
ftr-353	3311	22	”	"	PUNCT
ftr-353	3312	1	(	(	PUNCT
ftr-353	3312	2	a	a	X
ftr-353	3312	3	)	)	PUNCT
ftr-353	3312	4	and	and	CCONJ
ftr-353	3312	5	the	the	DET
ftr-353	3312	6	tax	tax	NOUN
ftr-353	3312	7	court	court	NOUN
ftr-353	3312	8	applies	apply	VERB
ftr-353	3312	9	a	a	DET
ftr-353	3312	10	de	de	X
ftr-353	3312	11	novo	novo	NOUN
ftr-353	3312	12	standard	standard	NOUN
ftr-353	3312	13	of	of	ADP
ftr-353	3312	14	review	review	NOUN
ftr-353	3312	15	—	—	PUNCT
ftr-353	3312	16	the	the	DET
ftr-353	3312	17	irs	irs	PROPN
ftr-353	3312	18	gets	get	AUX
ftr-353	3312	19	cut	cut	VERB
ftr-353	3312	20	no	no	DET
ftr-353	3312	21	slack	slack	NOUN
ftr-353	3312	22	.	.	PUNCT
ftr-353	3313	1	porter	porter	NOUN
ftr-353	3313	2	v.	v.	PROPN
ftr-353	3313	3	commissioner	commissioner	PROPN
ftr-353	3313	4	,	,	PUNCT
ftr-353	3313	5	132	132	NUM
ftr-353	3313	6	t.c	t.c	PROPN
ftr-353	3313	7	.	.	PUNCT
ftr-353	3314	1	no	no	INTJ
ftr-353	3314	2	.	.	NOUN
ftr-353	3314	3	11	11	NUM
ftr-353	3314	4	(	(	PUNCT
ftr-353	3314	5	4/23/09	4/23/09	NUM
ftr-353	3314	6	)	)	PUNCT
ftr-353	3314	7	.	.	PUNCT
ftr-353	3315	1	this	this	DET
ftr-353	3315	2	opinion	opinion	NOUN
ftr-353	3315	3	dealt	deal	VERB
ftr-353	3315	4	with	with	ADP
ftr-353	3315	5	issues	issue	NOUN
ftr-353	3315	6	not	not	PART
ftr-353	3315	7	addressed	address	VERB
ftr-353	3315	8	in	in	ADP
ftr-353	3315	9	porter	porter	NOUN
ftr-353	3315	10	v.	v.	ADP
ftr-353	3315	11	commissioner	commissioner	NOUN
ftr-353	3315	12	,	,	PUNCT
ftr-353	3315	13	130	130	NUM
ftr-353	3315	14	t.c	t.c	PROPN
ftr-353	3315	15	.	.	PROPN
ftr-353	3315	16	115	115	NUM
ftr-353	3315	17	(	(	PUNCT
ftr-353	3315	18	2008	2008	NUM
ftr-353	3315	19	)	)	PUNCT
ftr-353	3315	20	,	,	PUNCT
ftr-353	3315	21	which	which	PRON
ftr-353	3315	22	held	hold	VERB
ftr-353	3315	23	that	that	SCONJ
ftr-353	3315	24	in	in	ADP
ftr-353	3315	25	determining	determine	VERB
ftr-353	3315	26	whether	whether	SCONJ
ftr-353	3315	27	the	the	DET
ftr-353	3315	28	irs	irs	PROPN
ftr-353	3315	29	abused	abuse	VERB
ftr-353	3315	30	its	its	PRON
ftr-353	3315	31	discretion	discretion	NOUN
ftr-353	3315	32	in	in	ADP
ftr-353	3315	33	denying	deny	VERB
ftr-353	3315	34	innocent	innocent	ADJ
ftr-353	3315	35	spouse	spouse	NOUN
ftr-353	3315	36	relief	relief	NOUN
ftr-353	3315	37	under	under	ADP
ftr-353	3315	38	§	§	PROPN
ftr-353	3315	39	6015(f	6015(f	NUM
ftr-353	3315	40	)	)	PUNCT
ftr-353	3315	41	the	the	DET
ftr-353	3315	42	tax	tax	NOUN
ftr-353	3315	43	court	court	NOUN
ftr-353	3315	44	conducts	conduct	VERB
ftr-353	3315	45	a	a	DET
ftr-353	3315	46	trial	trial	NOUN
ftr-353	3315	47	de	de	X
ftr-353	3315	48	novo	novo	NOUN
ftr-353	3315	49	,	,	PUNCT
ftr-353	3315	50	and	and	CCONJ
ftr-353	3315	51	may	may	AUX
ftr-353	3315	52	consider	consider	VERB
ftr-353	3315	53	evidence	evidence	NOUN
ftr-353	3315	54	introduced	introduce	VERB
ftr-353	3315	55	at	at	ADP
ftr-353	3315	56	trial	trial	NOUN
ftr-353	3315	57	which	which	PRON
ftr-353	3315	58	was	be	AUX
ftr-353	3315	59	not	not	PART
ftr-353	3315	60	included	include	VERB
ftr-353	3315	61	in	in	ADP
ftr-353	3315	62	the	the	DET
ftr-353	3315	63	administrative	administrative	ADJ
ftr-353	3315	64	record	record	NOUN
ftr-353	3315	65	.	.	PUNCT
ftr-353	3316	1	in	in	ADP
ftr-353	3316	2	this	this	DET
ftr-353	3316	3	reviewed	review	VERB
ftr-353	3316	4	opinion	opinion	NOUN
ftr-353	3316	5	by	by	ADP
ftr-353	3316	6	judge	judge	NOUN
ftr-353	3316	7	haines	haine	NOUN
ftr-353	3316	8	,	,	PUNCT
ftr-353	3316	9	in	in	ADP
ftr-353	3316	10	which	which	PRON
ftr-353	3316	11	eight	eight	NUM
ftr-353	3316	12	other	other	ADJ
ftr-353	3316	13	judges	judge	NOUN
ftr-353	3316	14	joined	join	VERB
ftr-353	3316	15	,	,	PUNCT
ftr-353	3316	16	supported	support	VERB
ftr-353	3316	17	by	by	ADP
ftr-353	3316	18	a	a	DET
ftr-353	3316	19	concurring	concur	VERB
ftr-353	3316	20	opinion	opinion	NOUN
ftr-353	3316	21	of	of	ADP
ftr-353	3316	22	two	two	NUM
ftr-353	3316	23	other	other	ADJ
ftr-353	3316	24	judges	judge	NOUN
ftr-353	3316	25	,	,	PUNCT
ftr-353	3316	26	the	the	DET
ftr-353	3316	27	tax	tax	NOUN
ftr-353	3316	28	court	court	NOUN
ftr-353	3316	29	held	hold	VERB
ftr-353	3316	30	that	that	SCONJ
ftr-353	3316	31	it	it	PRON
ftr-353	3316	32	applies	apply	VERB
ftr-353	3316	33	de	de	PROPN
ftr-353	3316	34	novo	novo	PROPN
ftr-353	3316	35	standard	standard	NOUN
ftr-353	3316	36	of	of	ADP
ftr-353	3316	37	review	review	NOUN
ftr-353	3316	38	as	as	ADV
ftr-353	3316	39	well	well	ADV
ftr-353	3316	40	as	as	ADP
ftr-353	3316	41	de	de	X
ftr-353	3316	42	novo	novo	NOUN
ftr-353	3316	43	scope	scope	NOUN
ftr-353	3316	44	of	of	ADP
ftr-353	3316	45	review	review	NOUN
ftr-353	3316	46	.	.	PUNCT
ftr-353	3317	1	jonson	jonson	PROPN
ftr-353	3317	2	v.	v.	PROPN
ftr-353	3317	3	commissioner	commissioner	PROPN
ftr-353	3317	4	,	,	PUNCT
ftr-353	3317	5	118	118	NUM
ftr-353	3317	6	t.c	t.c	PROPN
ftr-353	3317	7	.	.	PROPN
ftr-353	3317	8	106	106	NUM
ftr-353	3317	9	(	(	PUNCT
ftr-353	3317	10	2002	2002	NUM
ftr-353	3317	11	)	)	PUNCT
ftr-353	3317	12	,	,	PUNCT
ftr-353	3317	13	aff’d	aff’d	VERB
ftr-353	3317	14	,	,	PUNCT
ftr-353	3317	15	353	353	NUM
ftr-353	3317	16	f3d	f3d	NOUN
ftr-353	3317	17	1181	1181	NUM
ftr-353	3317	18	(	(	PUNCT
ftr-353	3317	19	10th	10th	ADJ
ftr-353	3317	20	cir	cir	NOUN
ftr-353	3317	21	.	.	PROPN
ftr-353	3317	22	2003	2003	NUM
ftr-353	3317	23	)	)	PUNCT
ftr-353	3317	24	,	,	PUNCT
ftr-353	3317	25	and	and	CCONJ
ftr-353	3317	26	butler	butler	PROPN
ftr-353	3317	27	v.	v.	PROPN
ftr-353	3317	28	commissioner	commissioner	PROPN
ftr-353	3317	29	,	,	PUNCT
ftr-353	3317	30	114	114	NUM
ftr-353	3317	31	t.c	t.c	PROPN
ftr-353	3317	32	.	.	PROPN
ftr-353	3317	33	276	276	NUM
ftr-353	3317	34	(	(	PUNCT
ftr-353	3317	35	2000	2000	NUM
ftr-353	3317	36	)	)	PUNCT
ftr-353	3317	37	,	,	PUNCT
ftr-353	3317	38	which	which	PRON
ftr-353	3317	39	applied	apply	VERB
ftr-353	3317	40	an	an	DET
ftr-353	3317	41	abuse	abuse	NOUN
ftr-353	3317	42	of	of	ADP
ftr-353	3317	43	discretion	discretion	NOUN
ftr-353	3317	44	standard	standard	NOUN
ftr-353	3317	45	of	of	ADP
ftr-353	3317	46	review	review	NOUN
ftr-353	3317	47	are	be	AUX
ftr-353	3317	48	no	no	ADV
ftr-353	3317	49	longer	long	ADV
ftr-353	3317	50	controlling	control	VERB
ftr-353	3317	51	.	.	PUNCT
ftr-353	3318	1	applying	apply	VERB
ftr-353	3318	2	this	this	DET
ftr-353	3318	3	standard	standard	NOUN
ftr-353	3318	4	of	of	ADP
ftr-353	3318	5	review	review	NOUN
ftr-353	3318	6	,	,	PUNCT
ftr-353	3318	7	equitable	equitable	ADJ
ftr-353	3318	8	relief	relief	NOUN
ftr-353	3318	9	was	be	AUX
ftr-353	3318	10	granted	grant	VERB
ftr-353	3318	11	on	on	ADP
ftr-353	3318	12	the	the	DET
ftr-353	3318	13	facts	fact	NOUN
ftr-353	3318	14	.	.	PUNCT
ftr-353	3319	1	six	six	NUM
ftr-353	3319	2	judges	judge	NOUN
ftr-353	3319	3	dissented	dissent	VERB
ftr-353	3319	4	from	from	ADP
ftr-353	3319	5	the	the	DET
ftr-353	3319	6	opinion	opinion	NOUN
ftr-353	3319	7	with	with	ADP
ftr-353	3319	8	respect	respect	NOUN
ftr-353	3319	9	to	to	ADP
ftr-353	3319	10	the	the	DET
ftr-353	3319	11	standard	standard	NOUN
ftr-353	3319	12	of	of	ADP
ftr-353	3319	13	review	review	NOUN
ftr-353	3319	14	and	and	CCONJ
ftr-353	3319	15	two	two	NUM
ftr-353	3319	16	judges	judge	NOUN
ftr-353	3319	17	who	who	PRON
ftr-353	3319	18	concurred	concur	VERB
ftr-353	3319	19	with	with	ADP
ftr-353	3319	20	respect	respect	NOUN
ftr-353	3319	21	to	to	ADP
ftr-353	3319	22	the	the	DET
ftr-353	3319	23	standard	standard	NOUN
ftr-353	3319	24	of	of	ADP
ftr-353	3319	25	review	review	NOUN
ftr-353	3319	26	dissented	dissent	VERB
ftr-353	3319	27	on	on	ADP
ftr-353	3319	28	the	the	DET
ftr-353	3319	29	merits	merit	NOUN
ftr-353	3319	30	.	.	PUNCT
ftr-353	3320	1	(	(	PUNCT
ftr-353	3320	2	b	b	X
ftr-353	3320	3	)	)	PUNCT
ftr-353	3320	4	and	and	CCONJ
ftr-353	3320	5	the	the	DET
ftr-353	3320	6	eleventh	eleventh	ADJ
ftr-353	3320	7	circuit	circuit	NOUN
ftr-353	3320	8	agrees	agree	VERB
ftr-353	3320	9	with	with	ADP
ftr-353	3320	10	the	the	DET
ftr-353	3320	11	tax	tax	NOUN
ftr-353	3320	12	court	court	NOUN
ftr-353	3320	13	that	that	SCONJ
ftr-353	3320	14	it	it	PRON
ftr-353	3320	15	’s	’	VERB
ftr-353	3320	16	more	more	ADV
ftr-353	3320	17	powerful	powerful	ADJ
ftr-353	3320	18	than	than	ADP
ftr-353	3320	19	the	the	DET
ftr-353	3320	20	irs	irs	PROPN
ftr-353	3320	21	’s	’s	PART
ftr-353	3320	22	administrative	administrative	ADJ
ftr-353	3320	23	record	record	NOUN
ftr-353	3320	24	.	.	PUNCT
ftr-353	3321	1	commissioner	commissioner	PROPN
ftr-353	3321	2	v.	v.	PROPN
ftr-353	3321	3	neal	neal	PROPN
ftr-353	3321	4	,	,	PUNCT
ftr-353	3321	5	557	557	NUM
ftr-353	3321	6	f.3d	f.3d	NUM
ftr-353	3321	7	1262	1262	NUM
ftr-353	3321	8	(	(	PUNCT
ftr-353	3321	9	11th	11th	ADJ
ftr-353	3321	10	cir	cir	NOUN
ftr-353	3321	11	.	.	PUNCT
ftr-353	3322	1	2/10/09	2/10/09	NUM
ftr-353	3322	2	)	)	PUNCT
ftr-353	3322	3	(	(	PUNCT
ftr-353	3322	4	2	2	NUM
ftr-353	3322	5	-	-	SYM
ftr-353	3322	6	1	1	NUM
ftr-353	3322	7	)	)	PUNCT
ftr-353	3322	8	.	.	PUNCT
ftr-353	3323	1	in	in	ADP
ftr-353	3323	2	an	an	DET
ftr-353	3323	3	opinion	opinion	NOUN
ftr-353	3323	4	by	by	ADP
ftr-353	3323	5	judge	judge	PROPN
ftr-353	3323	6	wilson	wilson	PROPN
ftr-353	3323	7	,	,	PUNCT
ftr-353	3323	8	the	the	DET
ftr-353	3323	9	eleventh	eleventh	ADJ
ftr-353	3323	10	circuit	circuit	NOUN
ftr-353	3323	11	held	hold	VERB
ftr-353	3323	12	that	that	SCONJ
ftr-353	3323	13	the	the	DET
ftr-353	3323	14	tax	tax	NOUN
ftr-353	3323	15	court	court	NOUN
ftr-353	3323	16	properly	properly	ADV
ftr-353	3323	17	considered	consider	VERB
ftr-353	3323	18	facts	fact	NOUN
ftr-353	3323	19	that	that	PRON
ftr-353	3323	20	were	be	AUX
ftr-353	3323	21	not	not	PART
ftr-353	3323	22	in	in	ADP
ftr-353	3323	23	the	the	DET
ftr-353	3323	24	administrative	administrative	ADJ
ftr-353	3323	25	record	record	NOUN
ftr-353	3323	26	in	in	ADP
ftr-353	3323	27	determining	determine	VERB
ftr-353	3323	28	in	in	ADP
ftr-353	3323	29	a	a	DET
ftr-353	3323	30	trial	trial	NOUN
ftr-353	3323	31	de	de	X
ftr-353	3323	32	novo	novo	NOUN
ftr-353	3323	33	that	that	PRON
ftr-353	3323	34	the	the	DET
ftr-353	3323	35	irs	irs	PROPN
ftr-353	3323	36	abused	abuse	VERB
ftr-353	3323	37	its	its	PRON
ftr-353	3323	38	discretion	discretion	NOUN
ftr-353	3323	39	in	in	ADP
ftr-353	3323	40	denying	deny	VERB
ftr-353	3323	41	innocent	innocent	ADJ
ftr-353	3323	42	spouse	spouse	NOUN
ftr-353	3323	43	relief	relief	NOUN
ftr-353	3323	44	under	under	ADP
ftr-353	3323	45	§	§	PROPN
ftr-353	3323	46	6015(f	6015(f	NUM
ftr-353	3323	47	)	)	PUNCT
ftr-353	3323	48	.	.	PUNCT
ftr-353	3324	1	he	he	PRON
ftr-353	3324	2	concluded	conclude	VERB
ftr-353	3324	3	that	that	SCONJ
ftr-353	3324	4	commissioner	commissioner	NOUN
ftr-353	3324	5	had	have	AUX
ftr-353	3324	6	not	not	PART
ftr-353	3324	7	shown	show	VERB
ftr-353	3324	8	that	that	SCONJ
ftr-353	3324	9	the	the	DET
ftr-353	3324	10	tax	tax	NOUN
ftr-353	3324	11	court	court	NOUN
ftr-353	3324	12	’s	’s	PART
ftr-353	3324	13	reasoning	reasoning	NOUN
ftr-353	3324	14	to	to	ADP
ftr-353	3324	15	that	that	DET
ftr-353	3324	16	effect	effect	NOUN
ftr-353	3324	17	in	in	ADP
ftr-353	3324	18	ewing	ewing	PROPN
ftr-353	3324	19	v.	v.	PROPN
ftr-353	3324	20	commissioner	commissioner	PROPN
ftr-353	3324	21	,	,	PUNCT
ftr-353	3324	22	122	122	NUM
ftr-353	3324	23	t.c	t.c	PROPN
ftr-353	3324	24	.	.	PROPN
ftr-353	3324	25	32	32	NUM
ftr-353	3324	26	(	(	PUNCT
ftr-353	3324	27	2004	2004	NUM
ftr-353	3324	28	)	)	PUNCT
ftr-353	3324	29	,	,	PUNCT
ftr-353	3324	30	vacated	vacate	VERB
ftr-353	3324	31	on	on	ADP
ftr-353	3324	32	other	other	ADJ
ftr-353	3324	33	grounds	ground	NOUN
ftr-353	3324	34	,	,	PUNCT
ftr-353	3324	35	439	439	NUM
ftr-353	3324	36	f.3d	f.3d	NUM
ftr-353	3324	37	1009	1009	NUM
ftr-353	3324	38	(	(	PUNCT
ftr-353	3324	39	9th	9th	ADJ
ftr-353	3324	40	cir	cir	NOUN
ftr-353	3324	41	.	.	PUNCT
ftr-353	3324	42	2006	2006	NUM
ftr-353	3324	43	)	)	PUNCT
ftr-353	3324	44	,	,	PUNCT
ftr-353	3324	45	and	and	CCONJ
ftr-353	3324	46	porter	porter	NOUN
ftr-353	3324	47	v.	v.	PROPN
ftr-353	3324	48	commissioner	commissioner	NOUN
ftr-353	3324	49	,	,	PUNCT
ftr-353	3324	50	130	130	NUM
ftr-353	3324	51	t.c	t.c	PROPN
ftr-353	3324	52	.	.	PROPN
ftr-353	3324	53	115	115	NUM
ftr-353	3324	54	(	(	PUNCT
ftr-353	3324	55	2008	2008	NUM
ftr-353	3324	56	)	)	PUNCT
ftr-353	3324	57	was	be	AUX
ftr-353	3324	58	in	in	ADP
ftr-353	3324	59	error	error	NOUN
ftr-353	3324	60	,	,	PUNCT
ftr-353	3324	61	and	and	CCONJ
ftr-353	3324	62	he	he	PRON
ftr-353	3324	63	rejected	reject	VERB
ftr-353	3324	64	the	the	DET
ftr-353	3324	65	commissioner	commissioner	NOUN
ftr-353	3324	66	’s	’s	PART
ftr-353	3324	67	argument	argument	NOUN
ftr-353	3324	68	that	that	SCONJ
ftr-353	3324	69	the	the	DET
ftr-353	3324	70	administrative	administrative	ADJ
ftr-353	3324	71	procedure	procedure	NOUN
ftr-353	3324	72	act	act	NOUN
ftr-353	3324	73	required	require	VERB
ftr-353	3324	74	that	that	SCONJ
ftr-353	3324	75	the	the	DET
ftr-353	3324	76	tax	tax	NOUN
ftr-353	3324	77	court	court	NOUN
ftr-353	3324	78	’s	’s	PART
ftr-353	3324	79	review	review	NOUN
ftr-353	3324	80	be	be	AUX
ftr-353	3324	81	limited	limit	VERB
ftr-353	3324	82	to	to	ADP
ftr-353	3324	83	the	the	DET
ftr-353	3324	84	2010	2010	NUM
ftr-353	3324	85	]	]	PUNCT
ftr-353	3324	86	recent	recent	ADJ
ftr-353	3324	87	developments	development	NOUN
ftr-353	3324	88	in	in	ADP
ftr-353	3324	89	federal	federal	ADJ
ftr-353	3324	90	income	income	NOUN
ftr-353	3324	91	taxation	taxation	NOUN
ftr-353	3324	92	242	242	NUM
ftr-353	3324	93	administrative	administrative	ADJ
ftr-353	3324	94	record	record	NOUN
ftr-353	3324	95	.	.	PUNCT
ftr-353	3325	1	section	section	NOUN
ftr-353	3325	2	6015(e	6015(e	NOUN
ftr-353	3325	3	)	)	PUNCT
ftr-353	3325	4	,	,	PUNCT
ftr-353	3325	5	providing	provide	VERB
ftr-353	3325	6	for	for	ADP
ftr-353	3325	7	tax	tax	NOUN
ftr-353	3325	8	court	court	NOUN
ftr-353	3325	9	jurisdiction	jurisdiction	NOUN
ftr-353	3325	10	to	to	PART
ftr-353	3325	11	review	review	VERB
ftr-353	3325	12	the	the	DET
ftr-353	3325	13	irs	irs	PROPN
ftr-353	3325	14	’s	’s	PART
ftr-353	3325	15	denial	denial	NOUN
ftr-353	3325	16	of	of	ADP
ftr-353	3325	17	innocent	innocent	ADJ
ftr-353	3325	18	spouse	spouse	NOUN
ftr-353	3325	19	relief	relief	NOUN
ftr-353	3325	20	in	in	ADP
ftr-353	3325	21	a	a	DET
ftr-353	3325	22	stand	stand	VERB
ftr-353	3325	23	-	-	PUNCT
ftr-353	3325	24	alone	alone	ADV
ftr-353	3325	25	petition	petition	NOUN
ftr-353	3325	26	can	can	AUX
ftr-353	3325	27	not	not	PART
ftr-353	3325	28	be	be	AUX
ftr-353	3325	29	read	read	VERB
ftr-353	3325	30	in	in	ADP
ftr-353	3325	31	isolation	isolation	NOUN
ftr-353	3325	32	from	from	ADP
ftr-353	3325	33	the	the	DET
ftr-353	3325	34	remainder	remainder	NOUN
ftr-353	3325	35	of	of	ADP
ftr-353	3325	36	rules	rule	NOUN
ftr-353	3325	37	governing	govern	VERB
ftr-353	3325	38	tax	tax	NOUN
ftr-353	3325	39	court	court	NOUN
ftr-353	3325	40	review	review	NOUN
ftr-353	3325	41	of	of	ADP
ftr-353	3325	42	deficiency	deficiency	NOUN
ftr-353	3325	43	“	"	PUNCT
ftr-353	3325	44	determinations	determination	NOUN
ftr-353	3325	45	,	,	PUNCT
ftr-353	3325	46	”	"	PUNCT
ftr-353	3325	47	which	which	PRON
ftr-353	3325	48	differ	differ	VERB
ftr-353	3325	49	from	from	ADP
ftr-353	3325	50	“	"	PUNCT
ftr-353	3325	51	appeals	appeal	NOUN
ftr-353	3325	52	”	"	PUNCT
ftr-353	3325	53	from	from	ADP
ftr-353	3325	54	the	the	DET
ftr-353	3325	55	irs	irs	PROPN
ftr-353	3325	56	’s	’s	PART
ftr-353	3325	57	decision	decision	NOUN
ftr-353	3325	58	.	.	PUNCT
ftr-353	3326	1	[	[	X
ftr-353	3326	2	section	section	NOUN
ftr-353	3326	3	]	]	PUNCT
ftr-353	3326	4	6015	6015	NUM
ftr-353	3326	5	is	be	AUX
ftr-353	3326	6	“	"	PUNCT
ftr-353	3326	7	part	part	NOUN
ftr-353	3326	8	and	and	CCONJ
ftr-353	3326	9	parcel	parcel	NOUN
ftr-353	3326	10	”	"	PUNCT
ftr-353	3326	11	of	of	ADP
ftr-353	3326	12	the	the	DET
ftr-353	3326	13	statutory	statutory	ADJ
ftr-353	3326	14	framework	framework	NOUN
ftr-353	3326	15	for	for	ADP
ftr-353	3326	16	tax	tax	NOUN
ftr-353	3326	17	court	court	NOUN
ftr-353	3326	18	review	review	NOUN
ftr-353	3326	19	of	of	ADP
ftr-353	3326	20	irs	irs	PROPN
ftr-353	3326	21	deficiency	deficiency	NOUN
ftr-353	3326	22	determinations	determination	NOUN
ftr-353	3326	23	.	.	PUNCT
ftr-353	3326	24	...	...	PUNCT
ftr-353	3327	1	it	it	PRON
ftr-353	3327	2	is	be	AUX
ftr-353	3327	3	from	from	ADP
ftr-353	3327	4	this	this	DET
ftr-353	3327	5	framework	framework	NOUN
ftr-353	3327	6	that	that	PRON
ftr-353	3327	7	the	the	DET
ftr-353	3327	8	“	"	PUNCT
ftr-353	3327	9	[	[	X
ftr-353	3327	10	tax	tax	NOUN
ftr-353	3327	11	court	court	NOUN
ftr-353	3327	12	’s	’s	PART
ftr-353	3327	13	]	]	X
ftr-353	3327	14	de	de	X
ftr-353	3327	15	novo	novo	PROPN
ftr-353	3327	16	review	review	NOUN
ftr-353	3327	17	procedures	procedure	NOUN
ftr-353	3327	18	emanate	emanate	VERB
ftr-353	3327	19	.	.	PUNCT
ftr-353	3327	20	”	"	PUNCT
ftr-353	3327	21	...	...	PUNCT
ftr-353	3328	1	accordingly	accordingly	ADV
ftr-353	3328	2	,	,	PUNCT
ftr-353	3328	3	when	when	SCONJ
ftr-353	3328	4	congress	congress	PROPN
ftr-353	3328	5	chose	choose	VERB
ftr-353	3328	6	to	to	PART
ftr-353	3328	7	use	use	VERB
ftr-353	3328	8	the	the	DET
ftr-353	3328	9	same	same	ADJ
ftr-353	3328	10	statutory	statutory	ADJ
ftr-353	3328	11	language	language	NOUN
ftr-353	3328	12	in	in	ADP
ftr-353	3328	13	§	§	PROPN
ftr-353	3328	14	6015	6015	NUM
ftr-353	3328	15	as	as	SCONJ
ftr-353	3328	16	it	it	PRON
ftr-353	3328	17	used	use	VERB
ftr-353	3328	18	in	in	ADP
ftr-353	3328	19	establishing	establish	VERB
ftr-353	3328	20	the	the	DET
ftr-353	3328	21	longstanding	longstanding	ADJ
ftr-353	3328	22	trial	trial	NOUN
ftr-353	3328	23	de	de	X
ftr-353	3328	24	novo	novo	NOUN
ftr-353	3328	25	procedure	procedure	NOUN
ftr-353	3328	26	for	for	ADP
ftr-353	3328	27	deficiency	deficiency	NOUN
ftr-353	3328	28	actions	action	NOUN
ftr-353	3328	29	,	,	PUNCT
ftr-353	3328	30	“	"	PUNCT
ftr-353	3328	31	it	it	PRON
ftr-353	3328	32	did	do	VERB
ftr-353	3328	33	so	so	ADV
ftr-353	3328	34	in	in	ADP
ftr-353	3328	35	full	full	ADJ
ftr-353	3328	36	awareness	awareness	NOUN
ftr-353	3328	37	of	of	ADP
ftr-353	3328	38	[	[	PUNCT
ftr-353	3328	39	the	the	DET
ftr-353	3328	40	tax	tax	NOUN
ftr-353	3328	41	court	court	NOUN
ftr-353	3328	42	’s	’s	PART
ftr-353	3328	43	]	]	PUNCT
ftr-353	3328	44	long	long	ADJ
ftr-353	3328	45	history	history	NOUN
ftr-353	3328	46	of	of	ADP
ftr-353	3328	47	de	de	X
ftr-353	3328	48	novo	novo	PROPN
ftr-353	3328	49	review	review	PROPN
ftr-353	3328	50	,	,	PUNCT
ftr-353	3328	51	”	"	PUNCT
ftr-353	3328	52	...	...	PUNCT
ftr-353	3328	53	and	and	CCONJ
ftr-353	3328	54	did	do	AUX
ftr-353	3328	55	not	not	PART
ftr-353	3328	56	intend	intend	VERB
ftr-353	3328	57	to	to	PART
ftr-353	3328	58	impose	impose	VERB
ftr-353	3328	59	a	a	DET
ftr-353	3328	60	different	different	ADJ
ftr-353	3328	61	procedure	procedure	NOUN
ftr-353	3328	62	.	.	PUNCT
ftr-353	3329	1	thus	thus	ADV
ftr-353	3329	2	,	,	PUNCT
ftr-353	3329	3	per	per	ADP
ftr-353	3329	4	§	§	PROPN
ftr-353	3329	5	559	559	NUM
ftr-353	3329	6	,	,	PUNCT
ftr-353	3329	7	“	"	PUNCT
ftr-353	3329	8	the	the	DET
ftr-353	3329	9	apa	apa	PROPN
ftr-353	3329	10	does	do	AUX
ftr-353	3329	11	not	not	PART
ftr-353	3329	12	disturb	disturb	VERB
ftr-353	3329	13	or	or	CCONJ
ftr-353	3329	14	supersede	supersede	VERB
ftr-353	3329	15	[	[	PRON
ftr-353	3329	16	the	the	DET
ftr-353	3329	17	tax	tax	NOUN
ftr-353	3329	18	]	]	PUNCT
ftr-353	3329	19	court	court	NOUN
ftr-353	3329	20	’s	’s	PART
ftr-353	3329	21	longstanding	longstanding	ADJ
ftr-353	3329	22	de	de	X
ftr-353	3329	23	novo	novo	NOUN
ftr-353	3329	24	judicial	judicial	ADJ
ftr-353	3329	25	review	review	NOUN
ftr-353	3329	26	procedures	procedure	NOUN
ftr-353	3329	27	for	for	ADP
ftr-353	3329	28	cases	case	NOUN
ftr-353	3329	29	involving	involve	VERB
ftr-353	3329	30	spousal	spousal	NOUN
ftr-353	3329	31	relief	relief	NOUN
ftr-353	3329	32	under	under	ADP
ftr-353	3329	33	section	section	NOUN
ftr-353	3329	34	6015	6015	NUM
ftr-353	3329	35	.	.	PUNCT
ftr-353	3329	36	”	"	PUNCT
ftr-353	3330	1	...	...	PUNCT
ftr-353	3331	1	•	•	ADP
ftr-353	3331	2	the	the	DET
ftr-353	3331	3	court	court	NOUN
ftr-353	3331	4	noted	note	VERB
ftr-353	3331	5	that	that	SCONJ
ftr-353	3331	6	the	the	DET
ftr-353	3331	7	legislative	legislative	ADJ
ftr-353	3331	8	history	history	NOUN
ftr-353	3331	9	of	of	ADP
ftr-353	3331	10	the	the	DET
ftr-353	3331	11	apa	apa	PROPN
ftr-353	3331	12	confirms	confirm	VERB
ftr-353	3331	13	it	it	PRON
ftr-353	3331	14	does	do	AUX
ftr-353	3331	15	not	not	PART
ftr-353	3331	16	supersede	supersede	VERB
ftr-353	3331	17	the	the	DET
ftr-353	3331	18	tax	tax	NOUN
ftr-353	3331	19	court	court	NOUN
ftr-353	3331	20	’s	’s	PART
ftr-353	3331	21	adjudication	adjudication	NOUN
ftr-353	3331	22	procedures	procedure	NOUN
ftr-353	3331	23	,	,	PUNCT
ftr-353	3331	24	quoting	quote	VERB
ftr-353	3331	25	the	the	DET
ftr-353	3331	26	relevant	relevant	ADJ
ftr-353	3331	27	language	language	NOUN
ftr-353	3331	28	from	from	ADP
ftr-353	3331	29	the	the	DET
ftr-353	3331	30	house	house	PROPN
ftr-353	3331	31	report	report	NOUN
ftr-353	3331	32	.	.	PUNCT
ftr-353	3332	1	•	•	NOUN
ftr-353	3332	2	finally	finally	ADV
ftr-353	3332	3	,	,	PUNCT
ftr-353	3332	4	the	the	DET
ftr-353	3332	5	decision	decision	NOUN
ftr-353	3332	6	regarding	regard	VERB
ftr-353	3332	7	the	the	DET
ftr-353	3332	8	scope	scope	NOUN
ftr-353	3332	9	of	of	ADP
ftr-353	3332	10	review	review	NOUN
ftr-353	3332	11	was	be	AUX
ftr-353	3332	12	not	not	PART
ftr-353	3332	13	a	a	DET
ftr-353	3332	14	pyrrhic	pyrrhic	ADJ
ftr-353	3332	15	victory	victory	NOUN
ftr-353	3332	16	;	;	PUNCT
ftr-353	3332	17	the	the	DET
ftr-353	3332	18	taxpayer	taxpayer	NOUN
ftr-353	3332	19	won	win	VERB
ftr-353	3332	20	on	on	ADP
ftr-353	3332	21	the	the	DET
ftr-353	3332	22	merits	merit	NOUN
ftr-353	3332	23	.	.	PUNCT
ftr-353	3333	1	•	•	NUM
ftr-353	3333	2	judge	judge	NOUN
ftr-353	3333	3	tjoflat	tjoflat	PROPN
ftr-353	3333	4	[	[	X
ftr-353	3333	5	dis?]respectfully	dis?]respectfully	ADV
ftr-353	3333	6	dissents	dissent	NOUN
ftr-353	3333	7	.	.	PUNCT
ftr-353	3334	1	judge	judge	PROPN
ftr-353	3334	2	tjoflat	tjoflat	PROPN
ftr-353	3334	3	wrote	write	VERB
ftr-353	3334	4	a	a	DET
ftr-353	3334	5	lengthy	lengthy	ADJ
ftr-353	3334	6	dissent	dissent	NOUN
ftr-353	3334	7	concluding	conclude	VERB
ftr-353	3334	8	that	that	SCONJ
ftr-353	3334	9	the	the	DET
ftr-353	3334	10	administrative	administrative	ADJ
ftr-353	3334	11	procedure	procedure	NOUN
ftr-353	3334	12	act	act	NOUN
ftr-353	3334	13	did	do	AUX
ftr-353	3334	14	apply	apply	VERB
ftr-353	3334	15	to	to	PART
ftr-353	3334	16	limit	limit	VERB
ftr-353	3334	17	the	the	DET
ftr-353	3334	18	tax	tax	NOUN
ftr-353	3334	19	court	court	NOUN
ftr-353	3334	20	’s	’s	PART
ftr-353	3334	21	review	review	NOUN
ftr-353	3334	22	to	to	ADP
ftr-353	3334	23	the	the	DET
ftr-353	3334	24	administrative	administrative	ADJ
ftr-353	3334	25	record	record	NOUN
ftr-353	3334	26	.	.	PUNCT
ftr-353	3335	1	he	he	PRON
ftr-353	3335	2	caustically	caustically	ADV
ftr-353	3335	3	concluded	conclude	VERB
ftr-353	3335	4	as	as	SCONJ
ftr-353	3335	5	follows	follow	VERB
ftr-353	3335	6	:	:	PUNCT
ftr-353	3335	7	today	today	NOUN
ftr-353	3335	8	,	,	PUNCT
ftr-353	3335	9	the	the	DET
ftr-353	3335	10	court	court	NOUN
ftr-353	3335	11	has	have	AUX
ftr-353	3335	12	given	give	VERB
ftr-353	3335	13	the	the	DET
ftr-353	3335	14	tax	tax	NOUN
ftr-353	3335	15	court	court	NOUN
ftr-353	3335	16	the	the	DET
ftr-353	3335	17	authority	authority	NOUN
ftr-353	3335	18	to	to	PART
ftr-353	3335	19	second	second	ADV
ftr-353	3335	20	-	-	PUNCT
ftr-353	3335	21	guess	guess	VERB
ftr-353	3335	22	the	the	DET
ftr-353	3335	23	commissioner	commissioner	NOUN
ftr-353	3335	24	at	at	ADP
ftr-353	3335	25	its	its	PRON
ftr-353	3335	26	whim	whim	NOUN
ftr-353	3335	27	,	,	PUNCT
ftr-353	3335	28	superimposed	superimpose	VERB
ftr-353	3335	29	upon	upon	SCONJ
ftr-353	3335	30	the	the	DET
ftr-353	3335	31	farce	farce	NOUN
ftr-353	3335	32	that	that	SCONJ
ftr-353	3335	33	the	the	DET
ftr-353	3335	34	commissioner	commissioner	NOUN
ftr-353	3335	35	’s	’s	PART
ftr-353	3335	36	determination	determination	NOUN
ftr-353	3335	37	is	be	AUX
ftr-353	3335	38	given	give	VERB
ftr-353	3335	39	discretionary	discretionary	ADJ
ftr-353	3335	40	weight	weight	NOUN
ftr-353	3335	41	.	.	PUNCT
ftr-353	3336	1	under	under	ADP
ftr-353	3336	2	such	such	DET
ftr-353	3336	3	a	a	DET
ftr-353	3336	4	scheme	scheme	NOUN
ftr-353	3336	5	,	,	PUNCT
ftr-353	3336	6	why	why	SCONJ
ftr-353	3336	7	should	should	AUX
ftr-353	3336	8	the	the	DET
ftr-353	3336	9	commissioner	commissioner	NOUN
ftr-353	3336	10	conduct	conduct	VERB
ftr-353	3336	11	his	his	PRON
ftr-353	3336	12	hearings	hearing	NOUN
ftr-353	3336	13	in	in	ADP
ftr-353	3336	14	a	a	DET
ftr-353	3336	15	careful	careful	ADJ
ftr-353	3336	16	and	and	CCONJ
ftr-353	3336	17	diligent	diligent	ADJ
ftr-353	3336	18	manner	manner	NOUN
ftr-353	3336	19	?	?	PUNCT
ftr-353	3337	1	why	why	SCONJ
ftr-353	3337	2	bother	bother	VERB
ftr-353	3337	3	when	when	SCONJ
ftr-353	3337	4	the	the	DET
ftr-353	3337	5	commissioner	commissioner	NOUN
ftr-353	3337	6	knows	know	VERB
ftr-353	3337	7	that	that	SCONJ
ftr-353	3337	8	his	his	PRON
ftr-353	3337	9	review	review	NOUN
ftr-353	3337	10	of	of	ADP
ftr-353	3337	11	the	the	DET
ftr-353	3337	12	facts	fact	NOUN
ftr-353	3337	13	and	and	CCONJ
ftr-353	3337	14	law	law	NOUN
ftr-353	3337	15	will	will	AUX
ftr-353	3337	16	be	be	AUX
ftr-353	3337	17	ignored	ignore	VERB
ftr-353	3337	18	?	?	PUNCT
ftr-353	3338	1	for	for	ADP
ftr-353	3338	2	that	that	DET
ftr-353	3338	3	matter	matter	NOUN
ftr-353	3338	4	,	,	PUNCT
ftr-353	3338	5	why	why	SCONJ
ftr-353	3338	6	should	should	AUX
ftr-353	3338	7	taxpayers	taxpayer	NOUN
ftr-353	3338	8	be	be	AUX
ftr-353	3338	9	required	require	VERB
ftr-353	3338	10	to	to	PART
ftr-353	3338	11	fund	fund	VERB
ftr-353	3338	12	and	and	CCONJ
ftr-353	3338	13	use	use	VERB
ftr-353	3338	14	the	the	DET
ftr-353	3338	15	irs	irs	PROPN
ftr-353	3338	16	appeals	appeal	NOUN
ftr-353	3338	17	process	process	NOUN
ftr-353	3338	18	since	since	SCONJ
ftr-353	3338	19	any	any	DET
ftr-353	3338	20	conclusions	conclusion	NOUN
ftr-353	3338	21	made	make	VERB
ftr-353	3338	22	by	by	ADP
ftr-353	3338	23	those	those	DET
ftr-353	3338	24	federal	federal	ADJ
ftr-353	3338	25	officials	official	NOUN
ftr-353	3338	26	will	will	AUX
ftr-353	3338	27	dissipate	dissipate	VERB
ftr-353	3338	28	in	in	ADP
ftr-353	3338	29	the	the	DET
ftr-353	3338	30	tax	tax	NOUN
ftr-353	3338	31	court	court	NOUN
ftr-353	3338	32	like	like	ADP
ftr-353	3338	33	whispers	whisper	NOUN
ftr-353	3338	34	in	in	ADP
ftr-353	3338	35	the	the	DET
ftr-353	3338	36	wind	wind	NOUN
ftr-353	3338	37	?	?	PUNCT
ftr-353	3339	1	i	i	PRON
ftr-353	3339	2	have	have	AUX
ftr-353	3339	3	found	find	VERB
ftr-353	3339	4	no	no	DET
ftr-353	3339	5	satisfactory	satisfactory	ADJ
ftr-353	3339	6	answers	answer	NOUN
ftr-353	3339	7	to	to	ADP
ftr-353	3339	8	these	these	DET
ftr-353	3339	9	questions	question	NOUN
ftr-353	3339	10	.	.	PUNCT
ftr-353	3340	1	therefore	therefore	ADV
ftr-353	3340	2	,	,	PUNCT
ftr-353	3340	3	i	i	PRON
ftr-353	3340	4	respectfully	respectfully	ADV
ftr-353	3340	5	dissent	dissent	NOUN
ftr-353	3340	6	from	from	ADP
ftr-353	3340	7	the	the	DET
ftr-353	3340	8	court	court	NOUN
ftr-353	3340	9	’s	’s	PART
ftr-353	3340	10	judgment	judgment	NOUN
ftr-353	3340	11	.	.	PUNCT
ftr-353	3341	1	2	2	X
ftr-353	3341	2	.	.	X
ftr-353	3341	3	taxpayer	taxpayer	NOUN
ftr-353	3341	4	is	be	AUX
ftr-353	3341	5	screwed	screw	VERB
ftr-353	3341	6	out	out	ADP
ftr-353	3341	7	of	of	ADP
ftr-353	3341	8	substantive	substantive	ADJ
ftr-353	3341	9	rights	right	NOUN
ftr-353	3341	10	by	by	ADP
ftr-353	3341	11	congress	congress	PROPN
ftr-353	3341	12	’s	’s	PART
ftr-353	3341	13	failure	failure	NOUN
ftr-353	3341	14	to	to	PART
ftr-353	3341	15	adequately	adequately	ADV
ftr-353	3341	16	deal	deal	VERB
ftr-353	3341	17	with	with	ADP
ftr-353	3341	18	procedural	procedural	ADJ
ftr-353	3341	19	issues	issue	NOUN
ftr-353	3341	20	.	.	PUNCT
ftr-353	3342	1	pollock	pollock	NOUN
ftr-353	3342	2	v.	v.	ADP
ftr-353	3342	3	243	243	NUM
ftr-353	3342	4	florida	florida	PROPN
ftr-353	3342	5	tax	tax	NOUN
ftr-353	3342	6	review	review	NOUN
ftr-353	3342	7	[	[	X
ftr-353	3342	8	vol	vol	NOUN
ftr-353	3342	9	.	.	PUNCT
ftr-353	3343	1	10	10	NUM
ftr-353	3343	2	:	:	PUNCT
ftr-353	3343	3	si	si	PROPN
ftr-353	3343	4	commissioner	commissioner	NOUN
ftr-353	3343	5	,	,	PUNCT
ftr-353	3343	6	132	132	NUM
ftr-353	3343	7	t.c	t.c	NOUN
ftr-353	3343	8	.	.	PUNCT
ftr-353	3344	1	no	no	INTJ
ftr-353	3344	2	.	.	NOUN
ftr-353	3344	3	3	3	NUM
ftr-353	3344	4	(	(	PUNCT
ftr-353	3344	5	2/12/09	2/12/09	NUM
ftr-353	3344	6	)	)	PUNCT
ftr-353	3344	7	.	.	PUNCT
ftr-353	3345	1	the	the	DET
ftr-353	3345	2	taxpayer	taxpayer	NOUN
ftr-353	3345	3	sought	seek	VERB
ftr-353	3345	4	§	§	PROPN
ftr-353	3345	5	6015(f	6015(f	NUM
ftr-353	3345	6	)	)	PUNCT
ftr-353	3345	7	nondeficiency	nondeficiency	NOUN
ftr-353	3345	8	stand	stand	VERB
ftr-353	3345	9	-	-	PUNCT
ftr-353	3345	10	alone	alone	ADV
ftr-353	3345	11	innocent	innocent	ADJ
ftr-353	3345	12	spouse	spouse	NOUN
ftr-353	3345	13	relief	relief	NOUN
ftr-353	3345	14	.	.	PUNCT
ftr-353	3346	1	in	in	ADP
ftr-353	3346	2	april	april	PROPN
ftr-353	3346	3	2007	2007	NUM
ftr-353	3346	4	,	,	PUNCT
ftr-353	3346	5	the	the	DET
ftr-353	3346	6	irs	irs	PROPN
ftr-353	3346	7	denied	deny	VERB
ftr-353	3346	8	the	the	DET
ftr-353	3346	9	relief	relief	NOUN
ftr-353	3346	10	before	before	ADP
ftr-353	3346	11	§	§	PROPN
ftr-353	3346	12	6015(e	6015(e	NOUN
ftr-353	3346	13	)	)	PUNCT
ftr-353	3346	14	was	be	AUX
ftr-353	3346	15	amended	amend	VERB
ftr-353	3346	16	to	to	PART
ftr-353	3346	17	confer	confer	VERB
ftr-353	3346	18	jurisdiction	jurisdiction	NOUN
ftr-353	3346	19	on	on	ADP
ftr-353	3346	20	the	the	DET
ftr-353	3346	21	tax	tax	NOUN
ftr-353	3346	22	court	court	NOUN
ftr-353	3346	23	to	to	PART
ftr-353	3346	24	review	review	VERB
ftr-353	3346	25	denial	denial	NOUN
ftr-353	3346	26	of	of	ADP
ftr-353	3346	27	such	such	ADJ
ftr-353	3346	28	relief	relief	NOUN
ftr-353	3346	29	.	.	PUNCT
ftr-353	3347	1	the	the	DET
ftr-353	3347	2	taxpayer	taxpayer	NOUN
ftr-353	3347	3	did	do	AUX
ftr-353	3347	4	not	not	PART
ftr-353	3347	5	seek	seek	VERB
ftr-353	3347	6	judicial	judicial	ADJ
ftr-353	3347	7	review	review	NOUN
ftr-353	3347	8	of	of	ADP
ftr-353	3347	9	the	the	DET
ftr-353	3347	10	irs	irs	PROPN
ftr-353	3347	11	determination	determination	NOUN
ftr-353	3347	12	.	.	PUNCT
ftr-353	3348	1	subsequently	subsequently	ADV
ftr-353	3348	2	,	,	PUNCT
ftr-353	3348	3	congress	congress	PROPN
ftr-353	3348	4	amended	amend	VERB
ftr-353	3348	5	§	§	PROPN
ftr-353	3348	6	6015	6015	NUM
ftr-353	3348	7	to	to	PART
ftr-353	3348	8	confer	confer	VERB
ftr-353	3348	9	jurisdiction	jurisdiction	NOUN
ftr-353	3348	10	on	on	ADP
ftr-353	3348	11	the	the	DET
ftr-353	3348	12	tax	tax	NOUN
ftr-353	3348	13	court	court	NOUN
ftr-353	3348	14	to	to	PART
ftr-353	3348	15	hear	hear	VERB
ftr-353	3348	16	§	§	PROPN
ftr-353	3348	17	6015(f	6015(f	NUM
ftr-353	3348	18	)	)	PUNCT
ftr-353	3348	19	nondeficiency	nondeficiency	NOUN
ftr-353	3348	20	standalone	standalone	ADJ
ftr-353	3348	21	cases	case	NOUN
ftr-353	3348	22	,	,	PUNCT
ftr-353	3348	23	effective	effective	ADJ
ftr-353	3348	24	for	for	ADP
ftr-353	3348	25	tax	tax	NOUN
ftr-353	3348	26	liabilities	liability	NOUN
ftr-353	3348	27	“	"	PUNCT
ftr-353	3348	28	arising	arise	VERB
ftr-353	3348	29	or	or	CCONJ
ftr-353	3348	30	remaining	remain	VERB
ftr-353	3348	31	unpaid	unpaid	NOUN
ftr-353	3348	32	on	on	ADP
ftr-353	3348	33	or	or	CCONJ
ftr-353	3348	34	after	after	ADP
ftr-353	3348	35	[	[	X
ftr-353	3348	36	december	december	PROPN
ftr-353	3348	37	20	20	NUM
ftr-353	3348	38	,	,	PUNCT
ftr-353	3348	39	2006	2006	NUM
ftr-353	3348	40	]	]	PUNCT
ftr-353	3348	41	.	.	PUNCT
ftr-353	3348	42	”	"	PUNCT
ftr-353	3349	1	when	when	SCONJ
ftr-353	3349	2	the	the	DET
ftr-353	3349	3	irs	irs	PROPN
ftr-353	3349	4	sought	seek	VERB
ftr-353	3349	5	to	to	PART
ftr-353	3349	6	collect	collect	VERB
ftr-353	3349	7	the	the	DET
ftr-353	3349	8	taxes	taxis	NOUN
ftr-353	3349	9	in	in	ADP
ftr-353	3349	10	a	a	DET
ftr-353	3349	11	lien	lien	NOUN
ftr-353	3349	12	-	-	PUNCT
ftr-353	3349	13	enforcement	enforcement	NOUN
ftr-353	3349	14	action	action	NOUN
ftr-353	3349	15	,	,	PUNCT
ftr-353	3349	16	the	the	DET
ftr-353	3349	17	district	district	NOUN
ftr-353	3349	18	court	court	NOUN
ftr-353	3349	19	invoked	invoke	VERB
ftr-353	3349	20	the	the	DET
ftr-353	3349	21	doctrine	doctrine	NOUN
ftr-353	3349	22	of	of	ADP
ftr-353	3349	23	equitable	equitable	ADJ
ftr-353	3349	24	tolling	tolling	NOUN
ftr-353	3349	25	to	to	PART
ftr-353	3349	26	give	give	VERB
ftr-353	3349	27	the	the	DET
ftr-353	3349	28	taxpayer	taxpayer	NOUN
ftr-353	3349	29	30	30	NUM
ftr-353	3349	30	days	day	NOUN
ftr-353	3349	31	to	to	PART
ftr-353	3349	32	file	file	VERB
ftr-353	3349	33	a	a	DET
ftr-353	3349	34	petition	petition	NOUN
ftr-353	3349	35	with	with	ADP
ftr-353	3349	36	the	the	DET
ftr-353	3349	37	tax	tax	NOUN
ftr-353	3349	38	court	court	NOUN
ftr-353	3349	39	to	to	PART
ftr-353	3349	40	review	review	VERB
ftr-353	3349	41	the	the	DET
ftr-353	3349	42	denial	denial	NOUN
ftr-353	3349	43	of	of	ADP
ftr-353	3349	44	innocent	innocent	ADJ
ftr-353	3349	45	spouse	spouse	NOUN
ftr-353	3349	46	relief	relief	NOUN
ftr-353	3349	47	.	.	PUNCT
ftr-353	3350	1	the	the	DET
ftr-353	3350	2	taxpayer	taxpayer	NOUN
ftr-353	3350	3	filed	file	VERB
ftr-353	3350	4	her	her	PRON
ftr-353	3350	5	petition	petition	NOUN
ftr-353	3350	6	within	within	ADP
ftr-353	3350	7	the	the	DET
ftr-353	3350	8	time	time	NOUN
ftr-353	3350	9	limit	limit	NOUN
ftr-353	3350	10	set	set	VERB
ftr-353	3350	11	by	by	ADP
ftr-353	3350	12	the	the	DET
ftr-353	3350	13	district	district	NOUN
ftr-353	3350	14	court	court	NOUN
ftr-353	3350	15	’s	’s	PART
ftr-353	3350	16	order	order	NOUN
ftr-353	3350	17	.	.	PUNCT
ftr-353	3351	1	the	the	DET
ftr-353	3351	2	tax	tax	NOUN
ftr-353	3351	3	court	court	NOUN
ftr-353	3351	4	(	(	PUNCT
ftr-353	3351	5	judge	judge	NOUN
ftr-353	3351	6	holmes	holmes	PROPN
ftr-353	3351	7	)	)	PUNCT
ftr-353	3351	8	,	,	PUNCT
ftr-353	3351	9	although	although	SCONJ
ftr-353	3351	10	showing	show	VERB
ftr-353	3351	11	sympathy	sympathy	NOUN
ftr-353	3351	12	for	for	ADP
ftr-353	3351	13	the	the	DET
ftr-353	3351	14	taxpayer	taxpayer	NOUN
ftr-353	3351	15	’s	’s	PART
ftr-353	3351	16	plight	plight	NOUN
ftr-353	3351	17	,	,	PUNCT
ftr-353	3351	18	granted	grant	VERB
ftr-353	3351	19	the	the	DET
ftr-353	3351	20	commissioner	commissioner	NOUN
ftr-353	3351	21	’s	’s	PART
ftr-353	3351	22	motion	motion	NOUN
ftr-353	3351	23	to	to	PART
ftr-353	3351	24	dismiss	dismiss	VERB
ftr-353	3351	25	for	for	ADP
ftr-353	3351	26	lack	lack	NOUN
ftr-353	3351	27	of	of	ADP
ftr-353	3351	28	jurisdiction	jurisdiction	NOUN
ftr-353	3351	29	because	because	SCONJ
ftr-353	3351	30	the	the	DET
ftr-353	3351	31	taxpayer	taxpayer	NOUN
ftr-353	3351	32	filed	file	VERB
ftr-353	3351	33	her	her	PRON
ftr-353	3351	34	petition	petition	NOUN
ftr-353	3351	35	more	more	ADJ
ftr-353	3351	36	than	than	ADP
ftr-353	3351	37	90	90	NUM
ftr-353	3351	38	days	day	NOUN
ftr-353	3351	39	after	after	SCONJ
ftr-353	3351	40	the	the	DET
ftr-353	3351	41	irs	irs	PROPN
ftr-353	3351	42	had	have	AUX
ftr-353	3351	43	mailed	mail	VERB
ftr-353	3351	44	the	the	DET
ftr-353	3351	45	notice	notice	NOUN
ftr-353	3351	46	of	of	ADP
ftr-353	3351	47	determination	determination	NOUN
ftr-353	3351	48	to	to	ADP
ftr-353	3351	49	her	she	PRON
ftr-353	3351	50	.	.	PUNCT
ftr-353	3352	1	the	the	DET
ftr-353	3352	2	§	§	PROPN
ftr-353	3352	3	6015(e)(1)(a	6015(e)(1)(a	PROPN
ftr-353	3352	4	)	)	PUNCT
ftr-353	3352	5	90	90	NUM
ftr-353	3352	6	-	-	PUNCT
ftr-353	3352	7	day	day	NOUN
ftr-353	3352	8	limit	limit	NOUN
ftr-353	3352	9	for	for	ADP
ftr-353	3352	10	filing	file	VERB
ftr-353	3352	11	a	a	DET
ftr-353	3352	12	tax	tax	NOUN
ftr-353	3352	13	court	court	NOUN
ftr-353	3352	14	petition	petition	NOUN
ftr-353	3352	15	for	for	ADP
ftr-353	3352	16	review	review	NOUN
ftr-353	3352	17	of	of	ADP
ftr-353	3352	18	the	the	DET
ftr-353	3352	19	irs	irs	PROPN
ftr-353	3352	20	’s	’s	PART
ftr-353	3352	21	denial	denial	NOUN
ftr-353	3352	22	of	of	ADP
ftr-353	3352	23	innocent	innocent	ADJ
ftr-353	3352	24	spouse	spouse	NOUN
ftr-353	3352	25	relief	relief	NOUN
ftr-353	3352	26	is	be	AUX
ftr-353	3352	27	jurisdictional	jurisdictional	ADJ
ftr-353	3352	28	and	and	CCONJ
ftr-353	3352	29	therefore	therefore	ADV
ftr-353	3352	30	does	do	AUX
ftr-353	3352	31	not	not	PART
ftr-353	3352	32	allow	allow	VERB
ftr-353	3352	33	for	for	ADP
ftr-353	3352	34	equitable	equitable	ADJ
ftr-353	3352	35	tolling	tolling	NOUN
ftr-353	3352	36	.	.	PUNCT
ftr-353	3353	1	thus	thus	ADV
ftr-353	3353	2	,	,	PUNCT
ftr-353	3353	3	even	even	ADV
ftr-353	3353	4	though	though	SCONJ
ftr-353	3353	5	the	the	DET
ftr-353	3353	6	taxes	taxis	NOUN
ftr-353	3353	7	remained	remain	VERB
ftr-353	3353	8	unpaid	unpaid	ADJ
ftr-353	3353	9	on	on	ADP
ftr-353	3353	10	december	december	PROPN
ftr-353	3353	11	20	20	NUM
ftr-353	3353	12	,	,	PUNCT
ftr-353	3353	13	2006	2006	NUM
ftr-353	3353	14	,	,	PUNCT
ftr-353	3353	15	the	the	DET
ftr-353	3353	16	tax	tax	NOUN
ftr-353	3353	17	court	court	NOUN
ftr-353	3353	18	lacked	lack	VERB
ftr-353	3353	19	jurisdiction	jurisdiction	NOUN
ftr-353	3353	20	because	because	SCONJ
ftr-353	3353	21	the	the	DET
ftr-353	3353	22	petition	petition	NOUN
ftr-353	3353	23	for	for	ADP
ftr-353	3353	24	review	review	NOUN
ftr-353	3353	25	had	have	AUX
ftr-353	3353	26	not	not	PART
ftr-353	3353	27	been	be	AUX
ftr-353	3353	28	timely	timely	ADV
ftr-353	3353	29	filed	file	VERB
ftr-353	3353	30	.	.	PUNCT
ftr-353	3354	1	the	the	DET
ftr-353	3354	2	timely	timely	ADJ
ftr-353	3354	3	filing	filing	NOUN
ftr-353	3354	4	requirement	requirement	NOUN
ftr-353	3354	5	applied	apply	VERB
ftr-353	3354	6	even	even	ADV
ftr-353	3354	7	though	though	SCONJ
ftr-353	3354	8	on	on	ADP
ftr-353	3354	9	the	the	DET
ftr-353	3354	10	last	last	ADJ
ftr-353	3354	11	day	day	NOUN
ftr-353	3354	12	for	for	ADP
ftr-353	3354	13	filing	file	VERB
ftr-353	3354	14	a	a	DET
ftr-353	3354	15	petition	petition	NOUN
ftr-353	3354	16	,	,	PUNCT
ftr-353	3354	17	the	the	DET
ftr-353	3354	18	tax	tax	NOUN
ftr-353	3354	19	court	court	NOUN
ftr-353	3354	20	lacked	lack	VERB
ftr-353	3354	21	jurisdiction	jurisdiction	NOUN
ftr-353	3354	22	to	to	PART
ftr-353	3354	23	review	review	VERB
ftr-353	3354	24	the	the	DET
ftr-353	3354	25	denial	denial	NOUN
ftr-353	3354	26	of	of	ADP
ftr-353	3354	27	innocent	innocent	ADJ
ftr-353	3354	28	spouse	spouse	NOUN
ftr-353	3354	29	relief	relief	NOUN
ftr-353	3354	30	.	.	PUNCT
ftr-353	3355	1	3	3	X
ftr-353	3355	2	.	.	X
ftr-353	3355	3	that	that	DET
ftr-353	3355	4	regulation	regulation	NOUN
ftr-353	3355	5	ai	ai	AUX
ftr-353	3355	6	n’t	not	PART
ftr-353	3355	7	got	get	VERB
ftr-353	3355	8	no	no	DET
ftr-353	3355	9	equity	equity	NOUN
ftr-353	3355	10	and	and	CCONJ
ftr-353	3356	1	it	it	PRON
ftr-353	3356	2	ai	ai	AUX
ftr-353	3356	3	n’t	not	PART
ftr-353	3356	4	got	get	VERB
ftr-353	3356	5	no	no	DET
ftr-353	3356	6	empathy	empathy	NOUN
ftr-353	3356	7	,	,	PUNCT
ftr-353	3356	8	so	so	SCONJ
ftr-353	3356	9	it	it	PRON
ftr-353	3356	10	’s	’	VERB
ftr-353	3356	11	invalid	invalid	ADJ
ftr-353	3356	12	.	.	PUNCT
ftr-353	3357	1	the	the	DET
ftr-353	3357	2	tax	tax	NOUN
ftr-353	3357	3	court	court	NOUN
ftr-353	3357	4	majority	majority	NOUN
ftr-353	3357	5	responds	respond	VERB
ftr-353	3357	6	to	to	ADP
ftr-353	3357	7	“	"	PUNCT
ftr-353	3357	8	the	the	DET
ftr-353	3357	9	sound	sound	NOUN
ftr-353	3357	10	of	of	ADP
ftr-353	3357	11	[	[	X
ftr-353	3357	12	congressional	congressional	ADJ
ftr-353	3357	13	]	]	X
ftr-353	3357	14	silence	silence	NOUN
ftr-353	3357	15	.	.	PUNCT
ftr-353	3357	16	”	"	PUNCT
ftr-353	3358	1	lantz	lantz	PROPN
ftr-353	3358	2	v.	v.	PROPN
ftr-353	3358	3	commissioner	commissioner	PROPN
ftr-353	3358	4	,	,	PUNCT
ftr-353	3358	5	132	132	NUM
ftr-353	3358	6	t.c	t.c	NOUN
ftr-353	3358	7	.	.	PUNCT
ftr-353	3359	1	no	no	INTJ
ftr-353	3359	2	.	.	NOUN
ftr-353	3359	3	8	8	NUM
ftr-353	3359	4	(	(	PUNCT
ftr-353	3359	5	4/7/09	4/7/09	NUM
ftr-353	3359	6	)	)	PUNCT
ftr-353	3359	7	(	(	PUNCT
ftr-353	3359	8	reviewed	review	VERB
ftr-353	3359	9	,	,	PUNCT
ftr-353	3359	10	12	12	NUM
ftr-353	3359	11	-	-	SYM
ftr-353	3359	12	4	4	NUM
ftr-353	3359	13	)	)	PUNCT
ftr-353	3359	14	.	.	PUNCT
ftr-353	3360	1	the	the	DET
ftr-353	3360	2	taxpayer	taxpayer	NOUN
ftr-353	3360	3	sought	seek	VERB
ftr-353	3360	4	equitable	equitable	ADJ
ftr-353	3360	5	relief	relief	NOUN
ftr-353	3360	6	from	from	ADP
ftr-353	3360	7	joint	joint	ADJ
ftr-353	3360	8	income	income	NOUN
ftr-353	3360	9	tax	tax	NOUN
ftr-353	3360	10	liability	liability	NOUN
ftr-353	3360	11	under	under	ADP
ftr-353	3360	12	§	§	PROPN
ftr-353	3360	13	6015(f	6015(f	NUM
ftr-353	3360	14	)	)	PUNCT
ftr-353	3360	15	,	,	PUNCT
ftr-353	3360	16	but	but	CCONJ
ftr-353	3360	17	the	the	DET
ftr-353	3360	18	irs	irs	PROPN
ftr-353	3360	19	denied	deny	VERB
ftr-353	3360	20	relief	relief	NOUN
ftr-353	3360	21	on	on	ADP
ftr-353	3360	22	the	the	DET
ftr-353	3360	23	ground	ground	NOUN
ftr-353	3360	24	that	that	SCONJ
ftr-353	3360	25	she	she	PRON
ftr-353	3360	26	had	have	AUX
ftr-353	3360	27	not	not	PART
ftr-353	3360	28	requested	request	VERB
ftr-353	3360	29	relief	relief	NOUN
ftr-353	3360	30	within	within	ADP
ftr-353	3360	31	two	two	NUM
ftr-353	3360	32	years	year	NOUN
ftr-353	3360	33	from	from	ADP
ftr-353	3360	34	the	the	DET
ftr-353	3360	35	irs	irs	PROPN
ftr-353	3360	36	’s	’s	PART
ftr-353	3360	37	first	first	ADJ
ftr-353	3360	38	collection	collection	NOUN
ftr-353	3360	39	action	action	NOUN
ftr-353	3360	40	,	,	PUNCT
ftr-353	3360	41	as	as	SCONJ
ftr-353	3360	42	required	require	VERB
ftr-353	3360	43	by	by	ADP
ftr-353	3360	44	reg	reg	NOUN
ftr-353	3360	45	.	.	PUNCT
ftr-353	3361	1	§	§	PROPN
ftr-353	3361	2	1.6015	1.6015	NUM
ftr-353	3361	3	-	-	PUNCT
ftr-353	3361	4	5(b)(1	5(b)(1	NUM
ftr-353	3361	5	)	)	PUNCT
ftr-353	3361	6	.	.	PUNCT
ftr-353	3362	1	consequently	consequently	ADV
ftr-353	3362	2	,	,	PUNCT
ftr-353	3362	3	the	the	DET
ftr-353	3362	4	irs	irs	PROPN
ftr-353	3362	5	did	do	AUX
ftr-353	3362	6	not	not	PART
ftr-353	3362	7	reach	reach	VERB
ftr-353	3362	8	the	the	DET
ftr-353	3362	9	substantive	substantive	ADJ
ftr-353	3362	10	issues	issue	NOUN
ftr-353	3362	11	of	of	ADP
ftr-353	3362	12	the	the	DET
ftr-353	3362	13	claim	claim	NOUN
ftr-353	3362	14	.	.	PUNCT
ftr-353	3363	1	in	in	ADP
ftr-353	3363	2	a	a	DET
ftr-353	3363	3	reviewed	review	VERB
ftr-353	3363	4	opinion	opinion	NOUN
ftr-353	3363	5	by	by	ADP
ftr-353	3363	6	judge	judge	NOUN
ftr-353	3363	7	goeke	goeke	ADJ
ftr-353	3363	8	,	,	PUNCT
ftr-353	3363	9	joined	join	VERB
ftr-353	3363	10	by	by	ADP
ftr-353	3363	11	eleven	eleven	NUM
ftr-353	3363	12	judges	judge	NOUN
ftr-353	3363	13	,	,	PUNCT
ftr-353	3363	14	with	with	ADP
ftr-353	3363	15	four	four	NUM
ftr-353	3363	16	dissents	dissent	NOUN
ftr-353	3363	17	,	,	PUNCT
ftr-353	3363	18	the	the	DET
ftr-353	3363	19	tax	tax	NOUN
ftr-353	3363	20	court	court	NOUN
ftr-353	3363	21	held	hold	VERB
ftr-353	3363	22	reg	reg	NOUN
ftr-353	3363	23	.	.	PUNCT
ftr-353	3364	1	§	§	PROPN
ftr-353	3364	2	1.6015	1.6015	NUM
ftr-353	3364	3	-	-	SYM
ftr-353	3364	4	5(b)(1	5(b)(1	NUM
ftr-353	3364	5	)	)	PUNCT
ftr-353	3364	6	to	to	PART
ftr-353	3364	7	be	be	AUX
ftr-353	3364	8	invalid	invalid	ADJ
ftr-353	3364	9	as	as	SCONJ
ftr-353	3364	10	applied	apply	VERB
ftr-353	3364	11	to	to	ADP
ftr-353	3364	12	§	§	PROPN
ftr-353	3364	13	6015(f	6015(f	NUM
ftr-353	3364	14	)	)	PUNCT
ftr-353	3364	15	relief	relief	NOUN
ftr-353	3364	16	.	.	PUNCT
ftr-353	3365	1	(	(	PUNCT
ftr-353	3365	2	following	follow	VERB
ftr-353	3365	3	the	the	DET
ftr-353	3365	4	golsen	golsen	ADJ
ftr-353	3365	5	rule	rule	NOUN
ftr-353	3365	6	,	,	PUNCT
ftr-353	3365	7	the	the	DET
ftr-353	3365	8	tax	tax	NOUN
ftr-353	3365	9	court	court	NOUN
ftr-353	3365	10	applied	apply	VERB
ftr-353	3365	11	chevron	chevron	NOUN
ftr-353	3365	12	,	,	PUNCT
ftr-353	3365	13	u.s.a	u.s.a	PROPN
ftr-353	3365	14	.	.	PROPN
ftr-353	3365	15	,	,	PUNCT
ftr-353	3365	16	inc	inc	PROPN
ftr-353	3365	17	.	.	PROPN
ftr-353	3365	18	v.	v.	ADP
ftr-353	3365	19	natural	natural	ADJ
ftr-353	3365	20	res	re	NOUN
ftr-353	3365	21	.	.	PUNCT
ftr-353	3366	1	def	def	PROPN
ftr-353	3366	2	.	.	PROPN
ftr-353	3366	3	council	council	PROPN
ftr-353	3366	4	,	,	PUNCT
ftr-353	3366	5	inc	inc	PROPN
ftr-353	3366	6	.	.	PROPN
ftr-353	3366	7	,	,	PUNCT
ftr-353	3366	8	467	467	NUM
ftr-353	3366	9	u.s	u.s	PROPN
ftr-353	3366	10	.	.	PROPN
ftr-353	3366	11	837	837	NUM
ftr-353	3366	12	(	(	PUNCT
ftr-353	3366	13	1984	1984	NUM
ftr-353	3366	14	)	)	PUNCT
ftr-353	3366	15	,	,	PUNCT
ftr-353	3366	16	because	because	SCONJ
ftr-353	3366	17	the	the	DET
ftr-353	3366	18	seventh	seventh	ADJ
ftr-353	3366	19	circuit	circuit	NOUN
ftr-353	3366	20	held	hold	VERB
ftr-353	3366	21	in	in	ADP
ftr-353	3366	22	bankers	banker	NOUN
ftr-353	3366	23	life	life	PROPN
ftr-353	3366	24	&	&	CCONJ
ftr-353	3366	25	cas	cas	PROPN
ftr-353	3366	26	.	.	PROPN
ftr-353	3366	27	co.	co.	PROPN
ftr-353	3366	28	v.	v.	ADP
ftr-353	3366	29	united	united	PROPN
ftr-353	3366	30	states	states	PROPN
ftr-353	3366	31	,	,	PUNCT
ftr-353	3366	32	142	142	NUM
ftr-353	3366	33	f.3d	f.3d	NUM
ftr-353	3366	34	973	973	NUM
ftr-353	3366	35	,	,	PUNCT
ftr-353	3366	36	979	979	NUM
ftr-353	3366	37	(	(	PUNCT
ftr-353	3366	38	7th	7th	ADJ
ftr-353	3366	39	cir	cir	NOUN
ftr-353	3366	40	.	.	PUNCT
ftr-353	3366	41	1998	1998	NUM
ftr-353	3366	42	)	)	PUNCT
ftr-353	3366	43	,	,	PUNCT
ftr-353	3366	44	that	that	SCONJ
ftr-353	3366	45	regulations	regulation	NOUN
ftr-353	3366	46	issued	issue	VERB
ftr-353	3366	47	under	under	ADP
ftr-353	3366	48	general	general	ADJ
ftr-353	3366	49	or	or	CCONJ
ftr-353	3366	50	specific	specific	ADJ
ftr-353	3366	51	authority	authority	NOUN
ftr-353	3366	52	of	of	ADP
ftr-353	3366	53	the	the	DET
ftr-353	3366	54	irs	irs	PROPN
ftr-353	3366	55	to	to	PART
ftr-353	3366	56	promulgate	promulgate	VERB
ftr-353	3366	57	necessary	necessary	ADJ
ftr-353	3366	58	rules	rule	NOUN
ftr-353	3366	59	are	be	AUX
ftr-353	3366	60	entitled	entitle	VERB
ftr-353	3366	61	to	to	ADP
ftr-353	3366	62	chevron	chevron	NOUN
ftr-353	3366	63	deference	deference	NOUN
ftr-353	3366	64	;	;	PUNCT
ftr-353	3366	65	reg	reg	NOUN
ftr-353	3366	66	.	.	PUNCT
ftr-353	3367	1	§	§	PROPN
ftr-353	3367	2	1.6015	1.6015	NUM
ftr-353	3367	3	-	-	SYM
ftr-353	3367	4	5	5	NUM
ftr-353	3367	5	was	be	AUX
ftr-353	3367	6	issued	issue	VERB
ftr-353	3367	7	under	under	ADP
ftr-353	3367	8	both	both	CCONJ
ftr-353	3367	9	a	a	DET
ftr-353	3367	10	general	general	ADJ
ftr-353	3367	11	grant	grant	NOUN
ftr-353	3367	12	of	of	ADP
ftr-353	3367	13	authority	authority	NOUN
ftr-353	3367	14	under	under	ADP
ftr-353	3367	15	§	§	PROPN
ftr-353	3367	16	7805	7805	NUM
ftr-353	3367	17	and	and	CCONJ
ftr-353	3367	18	a	a	DET
ftr-353	3367	19	specific	specific	ADJ
ftr-353	3367	20	grant	grant	NOUN
ftr-353	3367	21	of	of	ADP
ftr-353	3367	22	authority	authority	NOUN
ftr-353	3367	23	in	in	ADP
ftr-353	3367	24	§	§	PROPN
ftr-353	3367	25	6015(h	6015(h	NUM
ftr-353	3367	26	)	)	PUNCT
ftr-353	3367	27	.	.	PUNCT
ftr-353	3367	28	)	)	PUNCT
ftr-353	3368	1	the	the	DET
ftr-353	3368	2	court	court	NOUN
ftr-353	3368	3	focused	focus	VERB
ftr-353	3368	4	on	on	ADP
ftr-353	3368	5	the	the	DET
ftr-353	3368	6	explicit	explicit	ADJ
ftr-353	3368	7	inclusion	inclusion	NOUN
ftr-353	3368	8	of	of	ADP
ftr-353	3368	9	a	a	DET
ftr-353	3368	10	two	two	NUM
ftr-353	3368	11	-	-	PUNCT
ftr-353	3368	12	year	year	NOUN
ftr-353	3368	13	deadline	deadline	NOUN
ftr-353	3368	14	in	in	ADP
ftr-353	3368	15	both	both	DET
ftr-353	3368	16	§	§	PROPN
ftr-353	3368	17	6015(b	6015(b	NOUN
ftr-353	3368	18	)	)	PUNCT
ftr-353	3368	19	and	and	CCONJ
ftr-353	3368	20	§	§	PROPN
ftr-353	3368	21	6015(c	6015(c	NOUN
ftr-353	3368	22	)	)	PUNCT
ftr-353	3368	23	,	,	PUNCT
ftr-353	3368	24	in	in	ADP
ftr-353	3368	25	contrast	contrast	NOUN
ftr-353	3368	26	to	to	ADP
ftr-353	3368	27	the	the	DET
ftr-353	3368	28	absence	absence	NOUN
ftr-353	3368	29	of	of	ADP
ftr-353	3368	30	any	any	DET
ftr-353	3368	31	deadline	deadline	NOUN
ftr-353	3368	32	in	in	ADP
ftr-353	3368	33	§	§	PROPN
ftr-353	3368	34	6015(f	6015(f	NUM
ftr-353	3368	35	)	)	PUNCT
ftr-353	3368	36	,	,	PUNCT
ftr-353	3368	37	to	to	PART
ftr-353	3368	38	find	find	VERB
ftr-353	3368	39	that	that	SCONJ
ftr-353	3368	40	the	the	DET
ftr-353	3368	41	2010	2010	NUM
ftr-353	3368	42	]	]	PUNCT
ftr-353	3368	43	recent	recent	ADJ
ftr-353	3368	44	developments	development	NOUN
ftr-353	3368	45	in	in	ADP
ftr-353	3368	46	federal	federal	ADJ
ftr-353	3368	47	income	income	NOUN
ftr-353	3368	48	taxation	taxation	NOUN
ftr-353	3368	49	244	244	NUM
ftr-353	3368	50	regulation	regulation	NOUN
ftr-353	3368	51	was	be	AUX
ftr-353	3368	52	not	not	PART
ftr-353	3368	53	a	a	DET
ftr-353	3368	54	reasonable	reasonable	ADJ
ftr-353	3368	55	interpretation	interpretation	NOUN
ftr-353	3368	56	of	of	ADP
ftr-353	3368	57	the	the	DET
ftr-353	3368	58	statute	statute	NOUN
ftr-353	3368	59	under	under	ADP
ftr-353	3368	60	the	the	DET
ftr-353	3368	61	chevron	chevron	NOUN
ftr-353	3368	62	standard	standard	NOUN
ftr-353	3368	63	.	.	PUNCT
ftr-353	3369	1	“	"	PUNCT
ftr-353	3369	2	‘	'	PUNCT
ftr-353	3369	3	it	it	PRON
ftr-353	3369	4	is	be	AUX
ftr-353	3369	5	generally	generally	ADV
ftr-353	3369	6	presumed	presume	VERB
ftr-353	3369	7	that	that	SCONJ
ftr-353	3369	8	congress	congress	PROPN
ftr-353	3369	9	acts	act	VERB
ftr-353	3369	10	intentionally	intentionally	ADV
ftr-353	3369	11	and	and	CCONJ
ftr-353	3369	12	purposely	purposely	ADV
ftr-353	3369	13	’	'	PUNCT
ftr-353	3369	14	when	when	SCONJ
ftr-353	3369	15	it	it	PRON
ftr-353	3369	16	‘	'	PUNCT
ftr-353	3369	17	includes	include	VERB
ftr-353	3369	18	particular	particular	ADJ
ftr-353	3369	19	language	language	NOUN
ftr-353	3369	20	in	in	ADP
ftr-353	3369	21	one	one	NUM
ftr-353	3369	22	section	section	NOUN
ftr-353	3369	23	of	of	ADP
ftr-353	3369	24	a	a	DET
ftr-353	3369	25	statute	statute	NOUN
ftr-353	3369	26	but	but	CCONJ
ftr-353	3369	27	omits	omit	VERB
ftr-353	3369	28	it	it	PRON
ftr-353	3369	29	in	in	ADP
ftr-353	3369	30	another	another	PRON
ftr-353	3369	31	.	.	PUNCT
ftr-353	3369	32	’	'	PUNCT
ftr-353	3369	33	”	"	PUNCT
ftr-353	3370	1	...	...	PUNCT
ftr-353	3370	2	we	we	PRON
ftr-353	3370	3	find	find	VERB
ftr-353	3370	4	that	that	SCONJ
ftr-353	3370	5	by	by	ADP
ftr-353	3370	6	explicitly	explicitly	ADV
ftr-353	3370	7	creating	create	VERB
ftr-353	3370	8	a	a	DET
ftr-353	3370	9	2	2	NUM
ftr-353	3370	10	-	-	PUNCT
ftr-353	3370	11	year	year	NOUN
ftr-353	3370	12	limitation	limitation	NOUN
ftr-353	3370	13	in	in	ADP
ftr-353	3370	14	subsections	subsection	NOUN
ftr-353	3370	15	(	(	PUNCT
ftr-353	3370	16	b	b	NOUN
ftr-353	3370	17	)	)	PUNCT
ftr-353	3370	18	and	and	CCONJ
ftr-353	3370	19	(	(	PUNCT
ftr-353	3370	20	c	c	NOUN
ftr-353	3370	21	)	)	PUNCT
ftr-353	3370	22	but	but	CCONJ
ftr-353	3370	23	not	not	PART
ftr-353	3370	24	subsection	subsection	NOUN
ftr-353	3370	25	(	(	PUNCT
ftr-353	3370	26	f	f	X
ftr-353	3370	27	)	)	PUNCT
ftr-353	3370	28	,	,	PUNCT
ftr-353	3370	29	congress	congress	PROPN
ftr-353	3370	30	has	have	AUX
ftr-353	3370	31	“	"	PUNCT
ftr-353	3370	32	spoken	speak	VERB
ftr-353	3370	33	”	"	PUNCT
ftr-353	3370	34	by	by	ADP
ftr-353	3370	35	its	its	PRON
ftr-353	3370	36	audible	audible	ADJ
ftr-353	3370	37	silence	silence	NOUN
ftr-353	3370	38	.	.	PUNCT
ftr-353	3371	1	because	because	SCONJ
ftr-353	3371	2	the	the	DET
ftr-353	3371	3	regulation	regulation	NOUN
ftr-353	3371	4	imposes	impose	VERB
ftr-353	3371	5	a	a	DET
ftr-353	3371	6	limitation	limitation	NOUN
ftr-353	3371	7	that	that	PRON
ftr-353	3371	8	congress	congress	PROPN
ftr-353	3371	9	explicitly	explicitly	ADV
ftr-353	3371	10	incorporated	incorporate	VERB
ftr-353	3371	11	into	into	ADP
ftr-353	3371	12	subsections	subsection	NOUN
ftr-353	3371	13	(	(	PUNCT
ftr-353	3371	14	b	b	NOUN
ftr-353	3371	15	)	)	PUNCT
ftr-353	3371	16	and	and	CCONJ
ftr-353	3371	17	(	(	PUNCT
ftr-353	3371	18	c	c	NOUN
ftr-353	3371	19	)	)	PUNCT
ftr-353	3371	20	but	but	CCONJ
ftr-353	3371	21	omitted	omit	VERB
ftr-353	3371	22	from	from	ADP
ftr-353	3371	23	subsection	subsection	NOUN
ftr-353	3371	24	(	(	PUNCT
ftr-353	3371	25	f	f	X
ftr-353	3371	26	)	)	PUNCT
ftr-353	3371	27	,	,	PUNCT
ftr-353	3371	28	it	it	PRON
ftr-353	3371	29	fails	fail	VERB
ftr-353	3371	30	the	the	DET
ftr-353	3371	31	first	first	ADJ
ftr-353	3371	32	prong	prong	NOUN
ftr-353	3371	33	of	of	ADP
ftr-353	3371	34	chevron	chevron	NOUN
ftr-353	3371	35	.	.	PUNCT
ftr-353	3371	36	...	...	PUNCT
ftr-353	3372	1	had	have	AUX
ftr-353	3372	2	congress	congress	PROPN
ftr-353	3372	3	intended	intend	VERB
ftr-353	3372	4	a	a	DET
ftr-353	3372	5	2	2	NUM
ftr-353	3372	6	-	-	PUNCT
ftr-353	3372	7	year	year	NOUN
ftr-353	3372	8	period	period	NOUN
ftr-353	3372	9	of	of	ADP
ftr-353	3372	10	limitations	limitation	NOUN
ftr-353	3372	11	for	for	ADP
ftr-353	3372	12	equitable	equitable	ADJ
ftr-353	3372	13	relief	relief	NOUN
ftr-353	3372	14	,	,	PUNCT
ftr-353	3372	15	then	then	ADV
ftr-353	3372	16	of	of	ADP
ftr-353	3372	17	course	course	NOUN
ftr-353	3372	18	it	it	PRON
ftr-353	3372	19	could	could	AUX
ftr-353	3372	20	have	have	AUX
ftr-353	3372	21	easily	easily	ADV
ftr-353	3372	22	included	include	VERB
ftr-353	3372	23	in	in	ADP
ftr-353	3372	24	subsection	subsection	NOUN
ftr-353	3372	25	(	(	PUNCT
ftr-353	3372	26	f	f	X
ftr-353	3372	27	)	)	PUNCT
ftr-353	3372	28	what	what	PRON
ftr-353	3372	29	it	it	PRON
ftr-353	3372	30	included	include	VERB
ftr-353	3372	31	in	in	ADP
ftr-353	3372	32	subsections	subsection	NOUN
ftr-353	3372	33	(	(	PUNCT
ftr-353	3372	34	b	b	NOUN
ftr-353	3372	35	)	)	PUNCT
ftr-353	3372	36	and	and	CCONJ
ftr-353	3372	37	(	(	PUNCT
ftr-353	3372	38	c	c	NOUN
ftr-353	3372	39	)	)	PUNCT
ftr-353	3372	40	.	.	PUNCT
ftr-353	3373	1	however	however	ADV
ftr-353	3373	2	,	,	PUNCT
ftr-353	3373	3	congress	congress	PROPN
ftr-353	3373	4	imposed	impose	VERB
ftr-353	3373	5	no	no	DET
ftr-353	3373	6	deadline	deadline	NOUN
ftr-353	3373	7	,	,	PUNCT
ftr-353	3373	8	yet	yet	CCONJ
ftr-353	3373	9	the	the	DET
ftr-353	3373	10	secretary	secretary	NOUN
ftr-353	3373	11	prescribed	prescribe	VERB
ftr-353	3373	12	a	a	DET
ftr-353	3373	13	period	period	NOUN
ftr-353	3373	14	of	of	ADP
ftr-353	3373	15	limitations	limitation	NOUN
ftr-353	3373	16	identical	identical	ADJ
ftr-353	3373	17	to	to	ADP
ftr-353	3373	18	the	the	DET
ftr-353	3373	19	limitations	limitation	NOUN
ftr-353	3373	20	congress	congress	PROPN
ftr-353	3373	21	imposed	impose	VERB
ftr-353	3373	22	under	under	ADP
ftr-353	3373	23	section	section	NOUN
ftr-353	3373	24	6015(b	6015(b	PROPN
ftr-353	3373	25	)	)	PUNCT
ftr-353	3373	26	and	and	CCONJ
ftr-353	3373	27	(	(	PUNCT
ftr-353	3373	28	c	c	NOUN
ftr-353	3373	29	)	)	PUNCT
ftr-353	3373	30	.	.	PUNCT
ftr-353	3374	1	•	•	INTJ
ftr-353	3374	2	as	as	ADP
ftr-353	3374	3	a	a	DET
ftr-353	3374	4	result	result	NOUN
ftr-353	3374	5	,	,	PUNCT
ftr-353	3374	6	the	the	DET
ftr-353	3374	7	irs	irs	PROPN
ftr-353	3374	8	abused	abuse	VERB
ftr-353	3374	9	its	its	PRON
ftr-353	3374	10	discretion	discretion	NOUN
ftr-353	3374	11	in	in	ADP
ftr-353	3374	12	failing	fail	VERB
ftr-353	3374	13	to	to	PART
ftr-353	3374	14	consider	consider	VERB
ftr-353	3374	15	all	all	DET
ftr-353	3374	16	facts	fact	NOUN
ftr-353	3374	17	and	and	CCONJ
ftr-353	3374	18	circumstances	circumstance	NOUN
ftr-353	3374	19	in	in	ADP
ftr-353	3374	20	the	the	DET
ftr-353	3374	21	taxpayer	taxpayer	NOUN
ftr-353	3374	22	’s	’s	PART
ftr-353	3374	23	case	case	NOUN
ftr-353	3374	24	.	.	PUNCT
ftr-353	3375	1	further	further	ADJ
ftr-353	3375	2	proceedings	proceeding	NOUN
ftr-353	3375	3	are	be	AUX
ftr-353	3375	4	required	require	VERB
ftr-353	3375	5	to	to	PART
ftr-353	3375	6	fully	fully	ADV
ftr-353	3375	7	determine	determine	VERB
ftr-353	3375	8	the	the	DET
ftr-353	3375	9	taxpayer	taxpayer	NOUN
ftr-353	3375	10	’s	’s	PART
ftr-353	3375	11	liability	liability	NOUN
ftr-353	3375	12	.	.	PUNCT
ftr-353	3376	1	(	(	PUNCT
ftr-353	3376	2	a	a	X
ftr-353	3376	3	)	)	PUNCT
ftr-353	3376	4	you	you	PRON
ftr-353	3376	5	do	do	AUX
ftr-353	3376	6	n’t	not	PART
ftr-353	3376	7	have	have	VERB
ftr-353	3376	8	to	to	PART
ftr-353	3376	9	actually	actually	ADV
ftr-353	3376	10	know	know	VERB
ftr-353	3376	11	the	the	DET
ftr-353	3376	12	irs	irs	PROPN
ftr-353	3376	13	denied	deny	VERB
ftr-353	3376	14	§	§	PROPN
ftr-353	3376	15	6015(b	6015(b	NOUN
ftr-353	3376	16	)	)	PUNCT
ftr-353	3376	17	relief	relief	NOUN
ftr-353	3376	18	for	for	ADP
ftr-353	3376	19	the	the	DET
ftr-353	3376	20	statute	statute	NOUN
ftr-353	3376	21	of	of	ADP
ftr-353	3376	22	limitations	limitation	NOUN
ftr-353	3376	23	on	on	ADP
ftr-353	3376	24	seeking	seek	VERB
ftr-353	3376	25	review	review	NOUN
ftr-353	3376	26	to	to	PART
ftr-353	3376	27	have	have	AUX
ftr-353	3376	28	expired	expire	VERB
ftr-353	3376	29	,	,	PUNCT
ftr-353	3376	30	but	but	CCONJ
ftr-353	3376	31	you	you	PRON
ftr-353	3376	32	can	can	AUX
ftr-353	3376	33	always	always	ADV
ftr-353	3376	34	turn	turn	VERB
ftr-353	3376	35	to	to	ADP
ftr-353	3376	36	§	§	PROPN
ftr-353	3376	37	6015(f	6015(f	NUM
ftr-353	3376	38	)	)	PUNCT
ftr-353	3376	39	,	,	PUNCT
ftr-353	3376	40	which	which	PRON
ftr-353	3376	41	for	for	ADP
ftr-353	3376	42	now	now	ADV
ftr-353	3376	43	appears	appear	VERB
ftr-353	3376	44	to	to	PART
ftr-353	3376	45	have	have	VERB
ftr-353	3376	46	an	an	DET
ftr-353	3376	47	open	open	ADV
ftr-353	3376	48	-	-	PUNCT
ftr-353	3376	49	ended	end	VERB
ftr-353	3376	50	period	period	NOUN
ftr-353	3376	51	for	for	ADP
ftr-353	3376	52	review	review	NOUN
ftr-353	3376	53	.	.	PUNCT
ftr-353	3377	1	mannella	mannella	PROPN
ftr-353	3377	2	v.	v.	PROPN
ftr-353	3377	3	commissioner	commissioner	PROPN
ftr-353	3377	4	,	,	PUNCT
ftr-353	3377	5	132	132	NUM
ftr-353	3377	6	t.c	t.c	PROPN
ftr-353	3377	7	.	.	PUNCT
ftr-353	3378	1	no	no	INTJ
ftr-353	3378	2	.	.	NOUN
ftr-353	3379	1	10	10	NUM
ftr-353	3379	2	(	(	PUNCT
ftr-353	3379	3	4/13/09	4/13/09	NUM
ftr-353	3379	4	)	)	PUNCT
ftr-353	3379	5	.	.	PUNCT
ftr-353	3380	1	the	the	DET
ftr-353	3380	2	irs	irs	PROPN
ftr-353	3380	3	sent	send	VERB
ftr-353	3380	4	the	the	DET
ftr-353	3380	5	taxpayer	taxpayer	NOUN
ftr-353	3380	6	a	a	DET
ftr-353	3380	7	notice	notice	NOUN
ftr-353	3380	8	of	of	ADP
ftr-353	3380	9	intent	intent	NOUN
ftr-353	3380	10	to	to	PART
ftr-353	3380	11	levy	levy	VERB
ftr-353	3380	12	and	and	CCONJ
ftr-353	3380	13	notice	notice	NOUN
ftr-353	3380	14	of	of	ADP
ftr-353	3380	15	the	the	DET
ftr-353	3380	16	right	right	NOUN
ftr-353	3380	17	to	to	ADP
ftr-353	3380	18	a	a	DET
ftr-353	3380	19	§	§	PROPN
ftr-353	3380	20	6330	6330	NUM
ftr-353	3380	21	cdp	cdp	NOUN
ftr-353	3380	22	hearing	hearing	NOUN
ftr-353	3380	23	on	on	ADP
ftr-353	3380	24	6/4/04	6/4/04	NUM
ftr-353	3380	25	.	.	PUNCT
ftr-353	3381	1	on	on	ADP
ftr-353	3381	2	11/1/06	11/1/06	NUM
ftr-353	3381	3	,	,	PUNCT
ftr-353	3381	4	more	more	ADJ
ftr-353	3381	5	than	than	ADP
ftr-353	3381	6	two	two	NUM
ftr-353	3381	7	years	year	NOUN
ftr-353	3381	8	later	later	ADV
ftr-353	3381	9	,	,	PUNCT
ftr-353	3381	10	the	the	DET
ftr-353	3381	11	taxpayer	taxpayer	NOUN
ftr-353	3381	12	requested	request	VERB
ftr-353	3381	13	§	§	PROPN
ftr-353	3381	14	6015	6015	NUM
ftr-353	3381	15	relief	relief	NOUN
ftr-353	3381	16	from	from	ADP
ftr-353	3381	17	joint	joint	ADJ
ftr-353	3381	18	and	and	CCONJ
ftr-353	3381	19	several	several	ADJ
ftr-353	3381	20	liability	liability	NOUN
ftr-353	3381	21	,	,	PUNCT
ftr-353	3381	22	which	which	PRON
ftr-353	3381	23	the	the	DET
ftr-353	3381	24	irs	irs	PROPN
ftr-353	3381	25	denied	deny	VERB
ftr-353	3381	26	on	on	ADP
ftr-353	3381	27	the	the	DET
ftr-353	3381	28	grounds	ground	NOUN
ftr-353	3381	29	that	that	SCONJ
ftr-353	3381	30	the	the	DET
ftr-353	3381	31	request	request	NOUN
ftr-353	3381	32	was	be	AUX
ftr-353	3381	33	untimely	untimely	ADJ
ftr-353	3381	34	.	.	PUNCT
ftr-353	3382	1	the	the	DET
ftr-353	3382	2	taxpayer	taxpayer	NOUN
ftr-353	3382	3	claimed	claim	VERB
ftr-353	3382	4	that	that	SCONJ
ftr-353	3382	5	she	she	PRON
ftr-353	3382	6	did	do	AUX
ftr-353	3382	7	not	not	PART
ftr-353	3382	8	receive	receive	VERB
ftr-353	3382	9	her	her	PRON
ftr-353	3382	10	notice	notice	NOUN
ftr-353	3382	11	of	of	ADP
ftr-353	3382	12	intent	intent	NOUN
ftr-353	3382	13	to	to	PART
ftr-353	3382	14	levy	levy	VERB
ftr-353	3382	15	because	because	SCONJ
ftr-353	3382	16	her	her	PRON
ftr-353	3382	17	former	former	ADJ
ftr-353	3382	18	husband	husband	NOUN
ftr-353	3382	19	received	receive	VERB
ftr-353	3382	20	the	the	DET
ftr-353	3382	21	notices	notice	NOUN
ftr-353	3382	22	,	,	PUNCT
ftr-353	3382	23	signed	sign	VERB
ftr-353	3382	24	the	the	DET
ftr-353	3382	25	certified	certify	VERB
ftr-353	3382	26	mail	mail	NOUN
ftr-353	3382	27	receipts	receipt	NOUN
ftr-353	3382	28	,	,	PUNCT
ftr-353	3382	29	and	and	CCONJ
ftr-353	3382	30	failed	fail	VERB
ftr-353	3382	31	to	to	PART
ftr-353	3382	32	deliver	deliver	VERB
ftr-353	3382	33	of	of	ADP
ftr-353	3382	34	inform	inform	VERB
ftr-353	3382	35	her	she	PRON
ftr-353	3382	36	of	of	ADP
ftr-353	3382	37	the	the	DET
ftr-353	3382	38	notices	notice	NOUN
ftr-353	3382	39	.	.	PUNCT
ftr-353	3383	1	judge	judge	NOUN
ftr-353	3383	2	haines	haine	NOUN
ftr-353	3383	3	held	hold	VERB
ftr-353	3383	4	that	that	DET
ftr-353	3383	5	actual	actual	ADJ
ftr-353	3383	6	receipt	receipt	NOUN
ftr-353	3383	7	of	of	ADP
ftr-353	3383	8	the	the	DET
ftr-353	3383	9	notice	notice	NOUN
ftr-353	3383	10	of	of	ADP
ftr-353	3383	11	intent	intent	NOUN
ftr-353	3383	12	to	to	PART
ftr-353	3383	13	levy	levy	VERB
ftr-353	3383	14	or	or	CCONJ
ftr-353	3383	15	of	of	ADP
ftr-353	3383	16	the	the	DET
ftr-353	3383	17	notice	notice	NOUN
ftr-353	3383	18	of	of	ADP
ftr-353	3383	19	the	the	DET
ftr-353	3383	20	right	right	NOUN
ftr-353	3383	21	to	to	PART
ftr-353	3383	22	request	request	VERB
ftr-353	3383	23	relief	relief	NOUN
ftr-353	3383	24	from	from	ADP
ftr-353	3383	25	joint	joint	ADJ
ftr-353	3383	26	and	and	CCONJ
ftr-353	3383	27	several	several	ADJ
ftr-353	3383	28	liability	liability	NOUN
ftr-353	3383	29	is	be	AUX
ftr-353	3383	30	not	not	PART
ftr-353	3383	31	required	require	VERB
ftr-353	3383	32	for	for	ADP
ftr-353	3383	33	the	the	DET
ftr-353	3383	34	2	2	NUM
ftr-353	3383	35	-	-	PUNCT
ftr-353	3383	36	year	year	NOUN
ftr-353	3383	37	period	period	NOUN
ftr-353	3383	38	in	in	ADP
ftr-353	3383	39	which	which	PRON
ftr-353	3383	40	to	to	PART
ftr-353	3383	41	request	request	VERB
ftr-353	3383	42	relief	relief	NOUN
ftr-353	3383	43	under	under	ADP
ftr-353	3383	44	§	§	PROPN
ftr-353	3383	45	§	§	PROPN
ftr-353	3383	46	6015(b	6015(b	NOUN
ftr-353	3383	47	)	)	PUNCT
ftr-353	3383	48	and	and	CCONJ
ftr-353	3383	49	(	(	PUNCT
ftr-353	3383	50	c	c	X
ftr-353	3383	51	)	)	PUNCT
ftr-353	3383	52	to	to	PART
ftr-353	3383	53	begin	begin	VERB
ftr-353	3383	54	.	.	PUNCT
ftr-353	3384	1	the	the	DET
ftr-353	3384	2	taxpayer	taxpayer	NOUN
ftr-353	3384	3	’s	’s	PART
ftr-353	3384	4	request	request	NOUN
ftr-353	3384	5	for	for	ADP
ftr-353	3384	6	relief	relief	NOUN
ftr-353	3384	7	under	under	ADP
ftr-353	3384	8	§	§	PROPN
ftr-353	3384	9	§	§	PROPN
ftr-353	3384	10	6015(b	6015(b	NOUN
ftr-353	3384	11	)	)	PUNCT
ftr-353	3384	12	and	and	CCONJ
ftr-353	3384	13	(	(	PUNCT
ftr-353	3384	14	c	c	X
ftr-353	3384	15	)	)	PUNCT
ftr-353	3384	16	was	be	AUX
ftr-353	3384	17	not	not	PART
ftr-353	3384	18	timely	timely	ADJ
ftr-353	3384	19	.	.	PUNCT
ftr-353	3385	1	however	however	ADV
ftr-353	3385	2	,	,	PUNCT
ftr-353	3385	3	the	the	DET
ftr-353	3385	4	taxpayer	taxpayer	NOUN
ftr-353	3385	5	’s	’s	PART
ftr-353	3385	6	claim	claim	NOUN
ftr-353	3385	7	for	for	ADP
ftr-353	3385	8	relief	relief	NOUN
ftr-353	3385	9	under	under	ADP
ftr-353	3385	10	§	§	PROPN
ftr-353	3385	11	6015(f	6015(f	NUM
ftr-353	3385	12	)	)	PUNCT
ftr-353	3385	13	,	,	PUNCT
ftr-353	3385	14	was	be	AUX
ftr-353	3385	15	timely	timely	ADJ
ftr-353	3385	16	because	because	SCONJ
ftr-353	3385	17	lantz	lantz	PROPN
ftr-353	3385	18	v.	v.	PROPN
ftr-353	3385	19	commissioner	commissioner	PROPN
ftr-353	3385	20	,	,	PUNCT
ftr-353	3385	21	132	132	NUM
ftr-353	3385	22	t.c	t.c	NOUN
ftr-353	3385	23	.	.	PUNCT
ftr-353	3386	1	no	no	INTJ
ftr-353	3386	2	.	.	NOUN
ftr-353	3386	3	8	8	NUM
ftr-353	3386	4	(	(	PUNCT
ftr-353	3386	5	4/7/09	4/7/09	NUM
ftr-353	3386	6	)	)	PUNCT
ftr-353	3386	7	,	,	PUNCT
ftr-353	3386	8	held	hold	VERB
ftr-353	3386	9	that	that	SCONJ
ftr-353	3386	10	reg	reg	NOUN
ftr-353	3386	11	.	.	PUNCT
ftr-353	3387	1	§	§	PROPN
ftr-353	3387	2	1.6015	1.6015	NUM
ftr-353	3387	3	-	-	PUNCT
ftr-353	3387	4	5(b)(1	5(b)(1	NUM
ftr-353	3387	5	)	)	PUNCT
ftr-353	3387	6	,	,	PUNCT
ftr-353	3387	7	requiring	require	VERB
ftr-353	3387	8	a	a	DET
ftr-353	3387	9	request	request	NOUN
ftr-353	3387	10	for	for	ADP
ftr-353	3387	11	relief	relief	NOUN
ftr-353	3387	12	within	within	ADP
ftr-353	3387	13	two	two	NUM
ftr-353	3387	14	years	year	NOUN
ftr-353	3387	15	from	from	ADP
ftr-353	3387	16	the	the	DET
ftr-353	3387	17	irs	irs	PROPN
ftr-353	3387	18	’s	’s	PART
ftr-353	3387	19	first	first	ADJ
ftr-353	3387	20	collection	collection	NOUN
ftr-353	3387	21	action	action	NOUN
ftr-353	3387	22	,	,	PUNCT
ftr-353	3387	23	is	be	AUX
ftr-353	3387	24	invalid	invalid	ADJ
ftr-353	3387	25	as	as	SCONJ
ftr-353	3387	26	applied	apply	VERB
ftr-353	3387	27	to	to	ADP
ftr-353	3387	28	§	§	PROPN
ftr-353	3387	29	6015(f	6015(f	NUM
ftr-353	3387	30	)	)	PUNCT
ftr-353	3387	31	relief	relief	NOUN
ftr-353	3387	32	.	.	PUNCT
ftr-353	3388	1	245	245	NUM
ftr-353	3388	2	florida	florida	PROPN
ftr-353	3388	3	tax	tax	NOUN
ftr-353	3388	4	review	review	NOUN
ftr-353	3388	5	[	[	X
ftr-353	3388	6	vol	vol	NOUN
ftr-353	3388	7	.	.	PUNCT
ftr-353	3389	1	10	10	NUM
ftr-353	3389	2	:	:	PUNCT
ftr-353	3389	3	si	si	PROPN
ftr-353	3389	4	4	4	X
ftr-353	3389	5	.	.	PUNCT
ftr-353	3389	6	see	see	VERB
ftr-353	3389	7	no	no	DET
ftr-353	3389	8	evil	evil	NOUN
ftr-353	3389	9	,	,	PUNCT
ftr-353	3389	10	hear	hear	VERB
ftr-353	3389	11	no	no	DET
ftr-353	3389	12	evil	evil	NOUN
ftr-353	3389	13	,	,	PUNCT
ftr-353	3389	14	but	but	CCONJ
ftr-353	3389	15	speak	speak	VERB
ftr-353	3389	16	evil	evil	NOUN
ftr-353	3389	17	of	of	ADP
ftr-353	3389	18	exspouse	exspouse	NOUN
ftr-353	3389	19	–	–	PUNCT
ftr-353	3389	20	a	a	DET
ftr-353	3389	21	perfect	perfect	ADJ
ftr-353	3389	22	formula	formula	NOUN
ftr-353	3389	23	for	for	ADP
ftr-353	3389	24	§	§	PROPN
ftr-353	3389	25	6015	6015	NUM
ftr-353	3389	26	relief	relief	NOUN
ftr-353	3389	27	.	.	PUNCT
ftr-353	3390	1	phemister	phemister	NOUN
ftr-353	3390	2	v.	v.	PROPN
ftr-353	3390	3	commissioner	commissioner	PROPN
ftr-353	3390	4	,	,	PUNCT
ftr-353	3390	5	t.c	t.c	PROPN
ftr-353	3390	6	.	.	PROPN
ftr-353	3390	7	memo	memo	NOUN
ftr-353	3390	8	.	.	PUNCT
ftr-353	3391	1	2009	2009	NUM
ftr-353	3391	2	-	-	SYM
ftr-353	3391	3	201	201	NUM
ftr-353	3391	4	(	(	PUNCT
ftr-353	3391	5	9/2/09	9/2/09	NUM
ftr-353	3391	6	)	)	PUNCT
ftr-353	3391	7	.	.	PUNCT
ftr-353	3392	1	the	the	DET
ftr-353	3392	2	taxpayer	taxpayer	NOUN
ftr-353	3392	3	was	be	AUX
ftr-353	3392	4	entitled	entitle	VERB
ftr-353	3392	5	to	to	ADP
ftr-353	3392	6	relief	relief	NOUN
ftr-353	3392	7	from	from	ADP
ftr-353	3392	8	liability	liability	NOUN
ftr-353	3392	9	on	on	ADP
ftr-353	3392	10	a	a	DET
ftr-353	3392	11	tax	tax	NOUN
ftr-353	3392	12	deficiency	deficiency	NOUN
ftr-353	3392	13	attributable	attributable	ADJ
ftr-353	3392	14	to	to	ADP
ftr-353	3392	15	her	her	PRON
ftr-353	3392	16	ex	ex	NOUN
ftr-353	3392	17	-	-	NOUN
ftr-353	3392	18	husband	husband	NOUN
ftr-353	3392	19	’s	’s	PART
ftr-353	3392	20	medical	medical	ADJ
ftr-353	3392	21	practice	practice	NOUN
ftr-353	3392	22	under	under	ADP
ftr-353	3392	23	§	§	PROPN
ftr-353	3392	24	6015(b	6015(b	NOUN
ftr-353	3392	25	)	)	PUNCT
ftr-353	3392	26	where	where	SCONJ
ftr-353	3392	27	she	she	PRON
ftr-353	3392	28	had	have	VERB
ftr-353	3392	29	no	no	DET
ftr-353	3392	30	meaningful	meaningful	ADJ
ftr-353	3392	31	involvement	involvement	NOUN
ftr-353	3392	32	with	with	ADP
ftr-353	3392	33	the	the	DET
ftr-353	3392	34	business	business	NOUN
ftr-353	3392	35	and	and	CCONJ
ftr-353	3392	36	the	the	DET
ftr-353	3392	37	adjustments	adjustment	NOUN
ftr-353	3392	38	resulted	result	VERB
ftr-353	3392	39	from	from	ADP
ftr-353	3392	40	his	his	PRON
ftr-353	3392	41	failure	failure	NOUN
ftr-353	3392	42	to	to	PART
ftr-353	3392	43	substantiate	substantiate	VERB
ftr-353	3392	44	claimed	claim	VERB
ftr-353	3392	45	expenses	expense	NOUN
ftr-353	3392	46	.	.	PUNCT
ftr-353	3393	1	although	although	SCONJ
ftr-353	3393	2	his	his	PRON
ftr-353	3393	3	business	business	NOUN
ftr-353	3393	4	income	income	NOUN
ftr-353	3393	5	supported	support	VERB
ftr-353	3393	6	the	the	DET
ftr-353	3393	7	taxpayer	taxpayer	NOUN
ftr-353	3393	8	,	,	PUNCT
ftr-353	3393	9	it	it	PRON
ftr-353	3393	10	was	be	AUX
ftr-353	3393	11	more	more	ADJ
ftr-353	3393	12	than	than	ADP
ftr-353	3393	13	sufficient	sufficient	ADJ
ftr-353	3393	14	to	to	PART
ftr-353	3393	15	have	have	AUX
ftr-353	3393	16	provided	provide	VERB
ftr-353	3393	17	support	support	NOUN
ftr-353	3393	18	without	without	ADP
ftr-353	3393	19	regard	regard	NOUN
ftr-353	3393	20	to	to	ADP
ftr-353	3393	21	the	the	DET
ftr-353	3393	22	disallowed	disallow	VERB
ftr-353	3393	23	expenses	expense	NOUN
ftr-353	3393	24	.	.	PUNCT
ftr-353	3394	1	thus	thus	ADV
ftr-353	3394	2	,	,	PUNCT
ftr-353	3394	3	the	the	DET
ftr-353	3394	4	disallowed	disallow	VERB
ftr-353	3394	5	expenses	expense	NOUN
ftr-353	3394	6	did	do	AUX
ftr-353	3394	7	not	not	PART
ftr-353	3394	8	result	result	VERB
ftr-353	3394	9	in	in	ADP
ftr-353	3394	10	any	any	DET
ftr-353	3394	11	meaningful	meaningful	ADJ
ftr-353	3394	12	financial	financial	ADJ
ftr-353	3394	13	benefit	benefit	NOUN
ftr-353	3394	14	to	to	ADP
ftr-353	3394	15	the	the	DET
ftr-353	3394	16	taxpayer	taxpayer	NOUN
ftr-353	3394	17	.	.	PUNCT
ftr-353	3395	1	the	the	DET
ftr-353	3395	2	taxpayer	taxpayer	NOUN
ftr-353	3395	3	also	also	ADV
ftr-353	3395	4	was	be	AUX
ftr-353	3395	5	entitled	entitle	VERB
ftr-353	3395	6	to	to	ADP
ftr-353	3395	7	§	§	PROPN
ftr-353	3395	8	6015(f	6015(f	PRON
ftr-353	3395	9	)	)	PUNCT
ftr-353	3395	10	equitable	equitable	ADJ
ftr-353	3395	11	relief	relief	NOUN
ftr-353	3395	12	.	.	PUNCT
ftr-353	3396	1	she	she	PRON
ftr-353	3396	2	was	be	AUX
ftr-353	3396	3	divorced	divorce	VERB
ftr-353	3396	4	from	from	ADP
ftr-353	3396	5	her	her	PRON
ftr-353	3396	6	ex	ex	NOUN
ftr-353	3396	7	-	-	NOUN
ftr-353	3396	8	husband	husband	NOUN
ftr-353	3396	9	,	,	PUNCT
ftr-353	3396	10	she	she	PRON
ftr-353	3396	11	had	have	VERB
ftr-353	3396	12	no	no	DET
ftr-353	3396	13	meaningful	meaningful	ADJ
ftr-353	3396	14	involvement	involvement	NOUN
ftr-353	3396	15	with	with	ADP
ftr-353	3396	16	the	the	DET
ftr-353	3396	17	business	business	NOUN
ftr-353	3396	18	,	,	PUNCT
ftr-353	3396	19	his	his	PRON
ftr-353	3396	20	adjustments	adjustment	NOUN
ftr-353	3396	21	resulted	result	VERB
ftr-353	3396	22	from	from	ADP
ftr-353	3396	23	his	his	PRON
ftr-353	3396	24	failure	failure	NOUN
ftr-353	3396	25	to	to	PART
ftr-353	3396	26	substantiate	substantiate	VERB
ftr-353	3396	27	claimed	claim	VERB
ftr-353	3396	28	expenses	expense	NOUN
ftr-353	3396	29	;	;	PUNCT
ftr-353	3396	30	she	she	PRON
ftr-353	3396	31	did	do	AUX
ftr-353	3396	32	not	not	PART
ftr-353	3396	33	know	know	VERB
ftr-353	3396	34	who	who	PRON
ftr-353	3396	35	kept	keep	VERB
ftr-353	3396	36	her	her	PRON
ftr-353	3396	37	husband	husband	NOUN
ftr-353	3396	38	’s	’s	PART
ftr-353	3396	39	books	book	NOUN
ftr-353	3396	40	and	and	CCONJ
ftr-353	3396	41	records	record	NOUN
ftr-353	3396	42	,	,	PUNCT
ftr-353	3396	43	and	and	CCONJ
ftr-353	3396	44	there	there	PRON
ftr-353	3396	45	was	be	VERB
ftr-353	3396	46	no	no	DET
ftr-353	3396	47	evidence	evidence	NOUN
ftr-353	3396	48	she	she	PRON
ftr-353	3396	49	reviewed	review	VERB
ftr-353	3396	50	any	any	PRON
ftr-353	3396	51	of	of	ADP
ftr-353	3396	52	his	his	PRON
ftr-353	3396	53	claimed	claim	VERB
ftr-353	3396	54	deductions	deduction	NOUN
ftr-353	3396	55	.	.	PUNCT
ftr-353	3397	1	h.	h.	PROPN
ftr-353	3397	2	miscellaneous	miscellaneous	ADJ
ftr-353	3397	3	1	1	NUM
ftr-353	3397	4	.	.	PUNCT
ftr-353	3397	5	a	a	DET
ftr-353	3397	6	criminal	criminal	ADJ
ftr-353	3397	7	sentence	sentence	NOUN
ftr-353	3397	8	for	for	ADP
ftr-353	3397	9	obstructing	obstruct	VERB
ftr-353	3397	10	and	and	CCONJ
ftr-353	3397	11	impeding	impede	VERB
ftr-353	3397	12	the	the	DET
ftr-353	3397	13	administration	administration	NOUN
ftr-353	3397	14	of	of	ADP
ftr-353	3397	15	federal	federal	ADJ
ftr-353	3397	16	tax	tax	NOUN
ftr-353	3397	17	laws	law	NOUN
ftr-353	3397	18	was	be	AUX
ftr-353	3397	19	vacated	vacate	VERB
ftr-353	3397	20	because	because	SCONJ
ftr-353	3397	21	a	a	DET
ftr-353	3397	22	cpa	cpa	NOUN
ftr-353	3397	23	’s	’s	NOUN
ftr-353	3397	24	two	two	NUM
ftr-353	3397	25	“	"	PUNCT
ftr-353	3397	26	very	very	ADV
ftr-353	3397	27	good	good	ADJ
ftr-353	3397	28	”	"	PUNCT
ftr-353	3397	29	defense	defense	NOUN
ftr-353	3397	30	counsel	counsel	NOUN
ftr-353	3397	31	failed	fail	VERB
ftr-353	3397	32	to	to	PART
ftr-353	3397	33	retain	retain	VERB
ftr-353	3397	34	an	an	DET
ftr-353	3397	35	expert	expert	ADJ
ftr-353	3397	36	witness	witness	NOUN
ftr-353	3397	37	in	in	ADP
ftr-353	3397	38	tax	tax	NOUN
ftr-353	3397	39	law	law	NOUN
ftr-353	3397	40	to	to	PART
ftr-353	3397	41	determine	determine	VERB
ftr-353	3397	42	the	the	DET
ftr-353	3397	43	proper	proper	ADJ
ftr-353	3397	44	amount	amount	NOUN
ftr-353	3397	45	of	of	ADP
ftr-353	3397	46	tax	tax	NOUN
ftr-353	3397	47	loss	loss	NOUN
ftr-353	3397	48	.	.	PUNCT
ftr-353	3398	1	baxter	baxter	PROPN
ftr-353	3398	2	v.	v.	PROPN
ftr-353	3398	3	united	united	PROPN
ftr-353	3398	4	states	states	PROPN
ftr-353	3398	5	,	,	PUNCT
ftr-353	3398	6	634	634	NUM
ftr-353	3398	7	f.	f.	PROPN
ftr-353	3398	8	supp	supp	PROPN
ftr-353	3398	9	.	.	PUNCT
ftr-353	3399	1	2d	2d	PROPN
ftr-353	3399	2	897	897	NUM
ftr-353	3399	3	(	(	PUNCT
ftr-353	3399	4	n.d	n.d	PROPN
ftr-353	3399	5	.	.	PROPN
ftr-353	3399	6	ill	ill	PROPN
ftr-353	3399	7	.	.	PUNCT
ftr-353	3399	8	6/25/09	6/25/09	NUM
ftr-353	3399	9	)	)	PUNCT
ftr-353	3399	10	.	.	PUNCT
ftr-353	3400	1	after	after	ADP
ftr-353	3400	2	plea	plea	NOUN
ftr-353	3400	3	negotiations	negotiation	NOUN
ftr-353	3400	4	,	,	PUNCT
ftr-353	3400	5	a	a	DET
ftr-353	3400	6	cpa	cpa	NOUN
ftr-353	3400	7	pleaded	plead	VERB
ftr-353	3400	8	guilty	guilty	ADJ
ftr-353	3400	9	to	to	ADP
ftr-353	3400	10	one	one	NUM
ftr-353	3400	11	count	count	NOUN
ftr-353	3400	12	of	of	ADP
ftr-353	3400	13	violating	violate	VERB
ftr-353	3400	14	§	§	PROPN
ftr-353	3400	15	7212(a	7212(a	NOUN
ftr-353	3400	16	)	)	PUNCT
ftr-353	3400	17	(	(	PUNCT
ftr-353	3400	18	obstructing	obstruct	VERB
ftr-353	3400	19	and	and	CCONJ
ftr-353	3400	20	impeding	impede	VERB
ftr-353	3400	21	the	the	DET
ftr-353	3400	22	administration	administration	NOUN
ftr-353	3400	23	of	of	ADP
ftr-353	3400	24	federal	federal	ADJ
ftr-353	3400	25	tax	tax	NOUN
ftr-353	3400	26	laws	law	NOUN
ftr-353	3400	27	)	)	PUNCT
ftr-353	3400	28	and	and	CCONJ
ftr-353	3400	29	in	in	ADP
ftr-353	3400	30	the	the	DET
ftr-353	3400	31	plea	plea	NOUN
ftr-353	3400	32	agreement	agreement	NOUN
ftr-353	3400	33	stated	state	VERB
ftr-353	3400	34	that	that	SCONJ
ftr-353	3400	35	“	"	PUNCT
ftr-353	3400	36	the	the	DET
ftr-353	3400	37	offense	offense	NOUN
ftr-353	3400	38	involved	involve	VERB
ftr-353	3400	39	a	a	DET
ftr-353	3400	40	tax	tax	NOUN
ftr-353	3400	41	loss	loss	NOUN
ftr-353	3400	42	of	of	ADP
ftr-353	3400	43	more	more	ADJ
ftr-353	3400	44	than	than	ADP
ftr-353	3400	45	$	$	SYM
ftr-353	3400	46	550,000	550,000	NUM
ftr-353	3400	47	[	[	X
ftr-353	3400	48	i.e.	i.e.	X
ftr-353	3400	49	,	,	PUNCT
ftr-353	3400	50	$	$	SYM
ftr-353	3400	51	576,000	576,000	NUM
ftr-353	3400	52	]	]	PUNCT
ftr-353	3400	53	”	"	PUNCT
ftr-353	3400	54	but	but	CCONJ
ftr-353	3400	55	the	the	DET
ftr-353	3400	56	government	government	NOUN
ftr-353	3400	57	asserted	assert	VERB
ftr-353	3400	58	that	that	SCONJ
ftr-353	3400	59	she	she	PRON
ftr-353	3400	60	was	be	AUX
ftr-353	3400	61	accountable	accountable	ADJ
ftr-353	3400	62	for	for	ADP
ftr-353	3400	63	a	a	DET
ftr-353	3400	64	tax	tax	NOUN
ftr-353	3400	65	loss	loss	NOUN
ftr-353	3400	66	of	of	ADP
ftr-353	3400	67	$	$	SYM
ftr-353	3400	68	5.1	5.1	NUM
ftr-353	3400	69	million	million	NUM
ftr-353	3400	70	for	for	ADP
ftr-353	3400	71	sentencing	sentencing	NOUN
ftr-353	3400	72	purposes	purpose	NOUN
ftr-353	3400	73	.	.	PUNCT
ftr-353	3401	1	the	the	DET
ftr-353	3401	2	court	court	NOUN
ftr-353	3401	3	rejected	reject	VERB
ftr-353	3401	4	the	the	DET
ftr-353	3401	5	$	$	SYM
ftr-353	3401	6	5.1	5.1	NUM
ftr-353	3401	7	million	million	NUM
ftr-353	3401	8	amount	amount	NOUN
ftr-353	3401	9	after	after	ADP
ftr-353	3401	10	a	a	DET
ftr-353	3401	11	2005	2005	NUM
ftr-353	3401	12	hearing	hearing	NOUN
ftr-353	3401	13	,	,	PUNCT
ftr-353	3401	14	but	but	CCONJ
ftr-353	3401	15	did	do	AUX
ftr-353	3401	16	not	not	PART
ftr-353	3401	17	understand	understand	VERB
ftr-353	3401	18	that	that	SCONJ
ftr-353	3401	19	the	the	DET
ftr-353	3401	20	$	$	SYM
ftr-353	3401	21	576,000	576,000	NUM
ftr-353	3401	22	amount	amount	NOUN
ftr-353	3401	23	was	be	AUX
ftr-353	3401	24	included	include	VERB
ftr-353	3401	25	in	in	ADP
ftr-353	3401	26	the	the	DET
ftr-353	3401	27	rejected	reject	VERB
ftr-353	3401	28	$	$	SYM
ftr-353	3401	29	5.1	5.1	NUM
ftr-353	3401	30	million	million	NUM
ftr-353	3401	31	tax	tax	NOUN
ftr-353	3401	32	loss	loss	NOUN
ftr-353	3401	33	.	.	PUNCT
ftr-353	3402	1	in	in	ADP
ftr-353	3402	2	this	this	DET
ftr-353	3402	3	28	28	NUM
ftr-353	3402	4	u.s.c	u.s.c	ADJ
ftr-353	3402	5	.	.	PUNCT
ftr-353	3403	1	§	§	PROPN
ftr-353	3403	2	2255	2255	NUM
ftr-353	3403	3	proceeding	proceed	VERB
ftr-353	3403	4	to	to	PART
ftr-353	3403	5	“	"	PUNCT
ftr-353	3403	6	vacate	vacate	VERB
ftr-353	3403	7	,	,	PUNCT
ftr-353	3403	8	set	set	VERB
ftr-353	3403	9	aside	aside	ADV
ftr-353	3403	10	or	or	CCONJ
ftr-353	3403	11	correct	correct	ADJ
ftr-353	3403	12	sentence	sentence	NOUN
ftr-353	3403	13	,	,	PUNCT
ftr-353	3403	14	”	"	PUNCT
ftr-353	3403	15	judge	judge	NOUN
ftr-353	3403	16	holderman	holderman	PROPN
ftr-353	3403	17	held	hold	VERB
ftr-353	3403	18	that	that	SCONJ
ftr-353	3403	19	the	the	DET
ftr-353	3403	20	defendant	defendant	NOUN
ftr-353	3403	21	’s	’s	PART
ftr-353	3403	22	two	two	NUM
ftr-353	3403	23	[	[	X
ftr-353	3403	24	“	"	PUNCT
ftr-353	3403	25	very	very	ADV
ftr-353	3403	26	good	good	ADJ
ftr-353	3403	27	”	"	PUNCT
ftr-353	3403	28	]	]	PUNCT
ftr-353	3403	29	criminal	criminal	ADJ
ftr-353	3403	30	defense	defense	NOUN
ftr-353	3403	31	lawyers	lawyer	NOUN
ftr-353	3403	32	provided	provide	VERB
ftr-353	3403	33	constitutionally	constitutionally	ADV
ftr-353	3403	34	ineffective	ineffective	ADJ
ftr-353	3403	35	counsel	counsel	NOUN
ftr-353	3403	36	“	"	PUNCT
ftr-353	3403	37	because	because	SCONJ
ftr-353	3403	38	they	they	PRON
ftr-353	3403	39	had	have	AUX
ftr-353	3403	40	failed	fail	VERB
ftr-353	3403	41	to	to	PART
ftr-353	3403	42	retain	retain	VERB
ftr-353	3403	43	a	a	DET
ftr-353	3403	44	tax	tax	NOUN
ftr-353	3403	45	expert	expert	NOUN
ftr-353	3403	46	to	to	PART
ftr-353	3403	47	ascertain	ascertain	VERB
ftr-353	3403	48	the	the	DET
ftr-353	3403	49	correct	correct	ADJ
ftr-353	3403	50	amount	amount	NOUN
ftr-353	3403	51	of	of	ADP
ftr-353	3403	52	tax	tax	NOUN
ftr-353	3403	53	loss	loss	NOUN
ftr-353	3403	54	attributable	attributable	ADJ
ftr-353	3403	55	to	to	ADP
ftr-353	3403	56	baxter	baxter	PROPN
ftr-353	3403	57	’s	’s	PART
ftr-353	3403	58	criminal	criminal	ADJ
ftr-353	3403	59	conduct	conduct	NOUN
ftr-353	3403	60	and	and	CCONJ
ftr-353	3403	61	had	have	AUX
ftr-353	3403	62	failed	fail	VERB
ftr-353	3403	63	to	to	PART
ftr-353	3403	64	evaluate	evaluate	VERB
ftr-353	3403	65	the	the	DET
ftr-353	3403	66	correct	correct	ADJ
ftr-353	3403	67	tax	tax	NOUN
ftr-353	3403	68	ramifications	ramification	NOUN
ftr-353	3403	69	of	of	ADP
ftr-353	3403	70	baxter	baxter	PROPN
ftr-353	3403	71	’s	’s	PART
ftr-353	3403	72	criminal	criminal	ADJ
ftr-353	3403	73	conduct	conduct	NOUN
ftr-353	3403	74	for	for	ADP
ftr-353	3403	75	sentencing	sentencing	NOUN
ftr-353	3403	76	purposes	purpose	NOUN
ftr-353	3403	77	.	.	PUNCT
ftr-353	3403	78	”	"	PUNCT
ftr-353	3404	1	2	2	NUM
ftr-353	3404	2	.	.	X
ftr-353	3404	3	claims	claim	NOUN
ftr-353	3404	4	for	for	ADP
ftr-353	3404	5	a	a	DET
ftr-353	3404	6	method	method	NOUN
ftr-353	3404	7	for	for	ADP
ftr-353	3404	8	hedging	hedge	VERB
ftr-353	3404	9	risk	risk	NOUN
ftr-353	3404	10	in	in	ADP
ftr-353	3404	11	commodities	commodity	NOUN
ftr-353	3404	12	trading	trading	NOUN
ftr-353	3404	13	are	be	AUX
ftr-353	3404	14	held	hold	VERB
ftr-353	3404	15	not	not	PART
ftr-353	3404	16	to	to	PART
ftr-353	3404	17	concern	concern	VERB
ftr-353	3404	18	patent	patent	NOUN
ftr-353	3404	19	-	-	PUNCT
ftr-353	3404	20	eligible	eligible	ADJ
ftr-353	3404	21	subject	subject	NOUN
ftr-353	3404	22	matter	matter	NOUN
ftr-353	3404	23	.	.	PUNCT
ftr-353	3405	1	this	this	PRON
ftr-353	3405	2	leads	lead	VERB
ftr-353	3405	3	to	to	ADP
ftr-353	3405	4	the	the	DET
ftr-353	3405	5	possible	possible	ADJ
ftr-353	3405	6	conclusion	conclusion	NOUN
ftr-353	3405	7	that	that	SCONJ
ftr-353	3405	8	tax	tax	NOUN
ftr-353	3405	9	strategies	strategy	NOUN
ftr-353	3405	10	are	be	AUX
ftr-353	3405	11	not	not	PART
ftr-353	3405	12	patentable	patentable	ADJ
ftr-353	3405	13	.	.	PUNCT
ftr-353	3406	1	however	however	ADV
ftr-353	3406	2	,	,	PUNCT
ftr-353	3406	3	the	the	DET
ftr-353	3406	4	federal	federal	ADJ
ftr-353	3406	5	circuit	circuit	NOUN
ftr-353	3406	6	did	do	AUX
ftr-353	3406	7	not	not	PART
ftr-353	3406	8	overrule	overrule	VERB
ftr-353	3406	9	the	the	DET
ftr-353	3406	10	state	state	NOUN
ftr-353	3406	11	street	street	NOUN
ftr-353	3406	12	case	case	NOUN
ftr-353	3406	13	and	and	CCONJ
ftr-353	3406	14	the	the	DET
ftr-353	3406	15	supreme	supreme	PROPN
ftr-353	3406	16	court	court	PROPN
ftr-353	3406	17	has	have	AUX
ftr-353	3406	18	granted	grant	VERB
ftr-353	3406	19	certiorari	certiorari	NOUN
ftr-353	3406	20	in	in	ADP
ftr-353	3406	21	this	this	DET
ftr-353	3406	22	case	case	NOUN
ftr-353	3406	23	.	.	PUNCT
ftr-353	3407	1	in	in	ADP
ftr-353	3407	2	re	re	VERB
ftr-353	3407	3	bilski	bilski	VERB
ftr-353	3407	4	,	,	PUNCT
ftr-353	3407	5	545	545	NUM
ftr-353	3407	6	f.3d	f.3d	NUM
ftr-353	3407	7	943	943	NUM
ftr-353	3407	8	(	(	PUNCT
ftr-353	3407	9	fed	fed	PROPN
ftr-353	3407	10	.	.	PUNCT
ftr-353	3407	11	cir	cir	PROPN
ftr-353	3407	12	.	.	PUNCT
ftr-353	3408	1	10/30/08	10/30/08	NUM
ftr-353	3408	2	)	)	PUNCT
ftr-353	3408	3	(	(	PUNCT
ftr-353	3408	4	9	9	NUM
ftr-353	3408	5	-	-	SYM
ftr-353	3408	6	3	3	NUM
ftr-353	3408	7	)	)	PUNCT
ftr-353	3408	8	,	,	PUNCT
ftr-353	3408	9	cert	cert	NOUN
ftr-353	3408	10	.	.	PUNCT
ftr-353	3409	1	granted	grant	VERB
ftr-353	3409	2	sub	sub	NOUN
ftr-353	3409	3	nom	nom	PROPN
ftr-353	3409	4	.	.	PROPN
ftr-353	3409	5	2010	2010	NUM
ftr-353	3409	6	]	]	PUNCT
ftr-353	3410	1	recent	recent	ADJ
ftr-353	3410	2	developments	development	NOUN
ftr-353	3410	3	in	in	ADP
ftr-353	3410	4	federal	federal	ADJ
ftr-353	3410	5	income	income	NOUN
ftr-353	3410	6	taxation	taxation	NOUN
ftr-353	3410	7	246	246	NUM
ftr-353	3410	8	bilski	bilski	ADV
ftr-353	3410	9	v.	v.	ADP
ftr-353	3410	10	doll	doll	PROPN
ftr-353	3410	11	,	,	PUNCT
ftr-353	3410	12	129	129	NUM
ftr-353	3410	13	s.	s.	PROPN
ftr-353	3410	14	ct	ct	PROPN
ftr-353	3410	15	.	.	PROPN
ftr-353	3410	16	2735	2735	NUM
ftr-353	3410	17	(	(	PUNCT
ftr-353	3410	18	6/1/09	6/1/09	NUM
ftr-353	3410	19	)	)	PUNCT
ftr-353	3410	20	.	.	PUNCT
ftr-353	3411	1	the	the	DET
ftr-353	3411	2	federal	federal	ADJ
ftr-353	3411	3	circuit	circuit	PROPN
ftr-353	3411	4	(	(	PUNCT
ftr-353	3411	5	judge	judge	PROPN
ftr-353	3411	6	michel	michel	PROPN
ftr-353	3411	7	)	)	PUNCT
ftr-353	3411	8	affirmed	affirm	VERB
ftr-353	3411	9	a	a	DET
ftr-353	3411	10	decision	decision	NOUN
ftr-353	3411	11	of	of	ADP
ftr-353	3411	12	the	the	DET
ftr-353	3411	13	board	board	NOUN
ftr-353	3411	14	of	of	ADP
ftr-353	3411	15	patent	patent	NOUN
ftr-353	3411	16	appeals	appeal	NOUN
ftr-353	3411	17	and	and	CCONJ
ftr-353	3411	18	interferences	interference	NOUN
ftr-353	3411	19	that	that	PRON
ftr-353	3411	20	claims	claim	VERB
ftr-353	3411	21	for	for	ADP
ftr-353	3411	22	a	a	DET
ftr-353	3411	23	method	method	NOUN
ftr-353	3411	24	for	for	ADP
ftr-353	3411	25	managing	manage	VERB
ftr-353	3411	26	(	(	PUNCT
ftr-353	3411	27	hedging	hedging	NOUN
ftr-353	3411	28	)	)	PUNCT
ftr-353	3411	29	the	the	DET
ftr-353	3411	30	risks	risk	NOUN
ftr-353	3411	31	in	in	ADP
ftr-353	3411	32	commodities	commodity	NOUN
ftr-353	3411	33	trading	trading	NOUN
ftr-353	3411	34	did	do	AUX
ftr-353	3411	35	not	not	PART
ftr-353	3411	36	constitute	constitute	VERB
ftr-353	3411	37	a	a	DET
ftr-353	3411	38	patent	patent	NOUN
ftr-353	3411	39	-	-	PUNCT
ftr-353	3411	40	eligible	eligible	ADJ
ftr-353	3411	41	subject	subject	NOUN
ftr-353	3411	42	matter	matter	NOUN
ftr-353	3411	43	.	.	PUNCT
ftr-353	3412	1	the	the	DET
ftr-353	3412	2	meaning	meaning	NOUN
ftr-353	3412	3	of	of	ADP
ftr-353	3412	4	a	a	DET
ftr-353	3412	5	patentable	patentable	ADJ
ftr-353	3412	6	“	"	PUNCT
ftr-353	3412	7	process	process	NOUN
ftr-353	3412	8	”	"	PUNCT
ftr-353	3412	9	under	under	ADP
ftr-353	3412	10	35	35	NUM
ftr-353	3412	11	u.s.c	u.s.c	ADJ
ftr-353	3412	12	.	.	PUNCT
ftr-353	3413	1	§	§	PROPN
ftr-353	3413	2	101	101	NUM
ftr-353	3414	1	[	[	X
ftr-353	3414	2	“	"	PUNCT
ftr-353	3414	3	whoever	whoever	PRON
ftr-353	3414	4	invents	invent	VERB
ftr-353	3414	5	or	or	CCONJ
ftr-353	3414	6	discovers	discover	VERB
ftr-353	3414	7	any	any	DET
ftr-353	3414	8	new	new	ADJ
ftr-353	3414	9	and	and	CCONJ
ftr-353	3414	10	useful	useful	ADJ
ftr-353	3414	11	process	process	NOUN
ftr-353	3414	12	,	,	PUNCT
ftr-353	3414	13	machine	machine	NOUN
ftr-353	3414	14	[	[	X
ftr-353	3414	15	etc	etc	X
ftr-353	3414	16	.	.	X
ftr-353	3414	17	]	]	PUNCT
ftr-353	3414	18	...	...	PUNCT
ftr-353	3414	19	may	may	AUX
ftr-353	3414	20	obtain	obtain	VERB
ftr-353	3414	21	a	a	DET
ftr-353	3414	22	patent	patent	NOUN
ftr-353	3414	23	therefore	therefore	ADV
ftr-353	3414	24	...	...	PUNCT
ftr-353	3414	25	.	.	PUNCT
ftr-353	3414	26	]	]	PUNCT
ftr-353	3414	27	includes	include	VERB
ftr-353	3414	28	only	only	ADV
ftr-353	3414	29	the	the	DET
ftr-353	3414	30	transformation	transformation	NOUN
ftr-353	3414	31	of	of	ADP
ftr-353	3414	32	a	a	DET
ftr-353	3414	33	physical	physical	ADJ
ftr-353	3414	34	object	object	NOUN
ftr-353	3414	35	or	or	CCONJ
ftr-353	3414	36	substance	substance	NOUN
ftr-353	3414	37	,	,	PUNCT
ftr-353	3414	38	or	or	CCONJ
ftr-353	3414	39	an	an	DET
ftr-353	3414	40	electronic	electronic	ADJ
ftr-353	3414	41	signal	signal	NOUN
ftr-353	3414	42	representative	representative	NOUN
ftr-353	3414	43	of	of	ADP
ftr-353	3414	44	a	a	DET
ftr-353	3414	45	physical	physical	ADJ
ftr-353	3414	46	object	object	NOUN
ftr-353	3414	47	or	or	CCONJ
ftr-353	3414	48	substance	substance	NOUN
ftr-353	3414	49	.	.	PUNCT
ftr-353	3414	50	”	"	PUNCT
ftr-353	3415	1	3	3	X
ftr-353	3415	2	.	.	X
ftr-353	3415	3	politics	politic	NOUN
ftr-353	3415	4	as	as	ADP
ftr-353	3415	5	usual	usual	ADJ
ftr-353	3415	6	;	;	PUNCT
ftr-353	3415	7	but	but	CCONJ
ftr-353	3415	8	different	different	ADJ
ftr-353	3415	9	politics	politic	NOUN
ftr-353	3415	10	now	now	ADV
ftr-353	3415	11	.	.	PUNCT
ftr-353	3416	1	a	a	DET
ftr-353	3416	2	union	union	NOUN
ftr-353	3416	3	suit	suit	NOUN
ftr-353	3416	4	no	no	ADV
ftr-353	3416	5	longer	long	ADV
ftr-353	3416	6	means	mean	VERB
ftr-353	3416	7	underwear	underwear	NOUN
ftr-353	3416	8	but	but	CCONJ
ftr-353	3416	9	whether	whether	SCONJ
ftr-353	3416	10	it	it	PRON
ftr-353	3416	11	suits	suit	VERB
ftr-353	3416	12	a	a	DET
ftr-353	3416	13	union	union	NOUN
ftr-353	3416	14	(	(	PUNCT
ftr-353	3416	15	such	such	ADJ
ftr-353	3416	16	as	as	ADP
ftr-353	3416	17	the	the	DET
ftr-353	3416	18	nteu	nteu	ADJ
ftr-353	3416	19	)	)	PUNCT
ftr-353	3416	20	.	.	PUNCT
ftr-353	3417	1	ir-2009	ir-2009	PROPN
ftr-353	3417	2	-	-	PUNCT
ftr-353	3417	3	19	19	NUM
ftr-353	3417	4	(	(	PUNCT
ftr-353	3417	5	3/5/09	3/5/09	NUM
ftr-353	3417	6	)	)	PUNCT
ftr-353	3417	7	.	.	PUNCT
ftr-353	3418	1	after	after	ADP
ftr-353	3418	2	conducting	conduct	VERB
ftr-353	3418	3	an	an	DET
ftr-353	3418	4	extensive	extensive	ADJ
ftr-353	3418	5	review	review	NOUN
ftr-353	3418	6	of	of	ADP
ftr-353	3418	7	the	the	DET
ftr-353	3418	8	private	private	ADJ
ftr-353	3418	9	debt	debt	NOUN
ftr-353	3418	10	collection	collection	NOUN
ftr-353	3418	11	program	program	NOUN
ftr-353	3418	12	,	,	PUNCT
ftr-353	3418	13	including	include	VERB
ftr-353	3418	14	the	the	DET
ftr-353	3418	15	cost	cost	NOUN
ftr-353	3418	16	effectiveness	effectiveness	NOUN
ftr-353	3418	17	of	of	ADP
ftr-353	3418	18	the	the	DET
ftr-353	3418	19	effort	effort	NOUN
ftr-353	3418	20	,	,	PUNCT
ftr-353	3418	21	the	the	DET
ftr-353	3418	22	irs	irs	PROPN
ftr-353	3418	23	will	will	AUX
ftr-353	3418	24	not	not	PART
ftr-353	3418	25	renew	renew	VERB
ftr-353	3418	26	its	its	PRON
ftr-353	3418	27	contracts	contract	NOUN
ftr-353	3418	28	with	with	ADP
ftr-353	3418	29	two	two	NUM
ftr-353	3418	30	private	private	ADJ
ftr-353	3418	31	debt	debt	NOUN
ftr-353	3418	32	collection	collection	NOUN
ftr-353	3418	33	agencies	agency	NOUN
ftr-353	3418	34	.	.	PUNCT
ftr-353	3419	1	the	the	DET
ftr-353	3419	2	irs	irs	PROPN
ftr-353	3419	3	determined	determine	VERB
ftr-353	3419	4	that	that	SCONJ
ftr-353	3419	5	the	the	DET
ftr-353	3419	6	work	work	NOUN
ftr-353	3419	7	is	be	AUX
ftr-353	3419	8	best	well	ADV
ftr-353	3419	9	done	do	VERB
ftr-353	3419	10	by	by	ADP
ftr-353	3419	11	irs	irs	PROPN
ftr-353	3419	12	employees	employee	NOUN
ftr-353	3419	13	who	who	PRON
ftr-353	3419	14	have	have	VERB
ftr-353	3419	15	more	more	ADJ
ftr-353	3419	16	flexibility	flexibility	NOUN
ftr-353	3419	17	handling	handling	NOUN
ftr-353	3419	18	cases	case	NOUN
ftr-353	3419	19	,	,	PUNCT
ftr-353	3419	20	which	which	PRON
ftr-353	3419	21	is	be	AUX
ftr-353	3419	22	particularly	particularly	ADV
ftr-353	3419	23	important	important	ADJ
ftr-353	3419	24	with	with	ADP
ftr-353	3419	25	many	many	ADJ
ftr-353	3419	26	taxpayers	taxpayer	NOUN
ftr-353	3419	27	currently	currently	ADV
ftr-353	3419	28	facing	face	VERB
ftr-353	3419	29	economic	economic	ADJ
ftr-353	3419	30	hardship	hardship	NOUN
ftr-353	3419	31	.	.	PUNCT
ftr-353	3420	1	4	4	X
ftr-353	3420	2	.	.	X
ftr-353	3420	3	the	the	DET
ftr-353	3420	4	government	government	NOUN
ftr-353	3420	5	gets	get	VERB
ftr-353	3420	6	a	a	DET
ftr-353	3420	7	chance	chance	NOUN
ftr-353	3420	8	to	to	PART
ftr-353	3420	9	establish	establish	VERB
ftr-353	3420	10	a	a	DET
ftr-353	3420	11	greater	great	ADJ
ftr-353	3420	12	deficiency	deficiency	NOUN
ftr-353	3420	13	when	when	SCONJ
ftr-353	3420	14	the	the	DET
ftr-353	3420	15	civil	civil	ADJ
ftr-353	3420	16	suit	suit	NOUN
ftr-353	3420	17	follows	follow	VERB
ftr-353	3420	18	the	the	DET
ftr-353	3420	19	criminal	criminal	ADJ
ftr-353	3420	20	prosecution	prosecution	NOUN
ftr-353	3420	21	.	.	PUNCT
ftr-353	3421	1	mchan	mchan	PROPN
ftr-353	3421	2	v.	v.	PROPN
ftr-353	3421	3	commissioner	commissioner	PROPN
ftr-353	3421	4	,	,	PUNCT
ftr-353	3421	5	558	558	NUM
ftr-353	3421	6	f.3d	f.3d	NUM
ftr-353	3421	7	326	326	NUM
ftr-353	3421	8	(	(	PUNCT
ftr-353	3421	9	4th	4th	ADJ
ftr-353	3421	10	cir	cir	NOUN
ftr-353	3421	11	.	.	PUNCT
ftr-353	3422	1	2/27/09	2/27/09	NUM
ftr-353	3422	2	)	)	PUNCT
ftr-353	3422	3	.	.	PUNCT
ftr-353	3423	1	the	the	DET
ftr-353	3423	2	irs	irs	PROPN
ftr-353	3423	3	is	be	AUX
ftr-353	3423	4	not	not	PART
ftr-353	3423	5	barred	bar	VERB
ftr-353	3423	6	by	by	ADP
ftr-353	3423	7	collateral	collateral	ADJ
ftr-353	3423	8	estoppel	estoppel	NOUN
ftr-353	3423	9	from	from	ADP
ftr-353	3423	10	asserting	assert	VERB
ftr-353	3423	11	a	a	DET
ftr-353	3423	12	deficiency	deficiency	NOUN
ftr-353	3423	13	in	in	ADP
ftr-353	3423	14	a	a	DET
ftr-353	3423	15	civil	civil	ADJ
ftr-353	3423	16	proceeding	proceeding	NOUN
ftr-353	3423	17	that	that	PRON
ftr-353	3423	18	is	be	AUX
ftr-353	3423	19	based	base	VERB
ftr-353	3423	20	on	on	ADP
ftr-353	3423	21	the	the	DET
ftr-353	3423	22	determination	determination	NOUN
ftr-353	3423	23	of	of	ADP
ftr-353	3423	24	a	a	DET
ftr-353	3423	25	greater	great	ADJ
ftr-353	3423	26	understatement	understatement	NOUN
ftr-353	3423	27	of	of	ADP
ftr-353	3423	28	income	income	NOUN
ftr-353	3423	29	than	than	SCONJ
ftr-353	3423	30	was	be	AUX
ftr-353	3423	31	determined	determine	VERB
ftr-353	3423	32	to	to	PART
ftr-353	3423	33	have	have	AUX
ftr-353	3423	34	been	be	AUX
ftr-353	3423	35	the	the	DET
ftr-353	3423	36	amount	amount	NOUN
ftr-353	3423	37	of	of	ADP
ftr-353	3423	38	unreported	unreported	ADJ
ftr-353	3423	39	income	income	NOUN
ftr-353	3423	40	in	in	ADP
ftr-353	3423	41	a	a	DET
ftr-353	3423	42	prior	prior	ADJ
ftr-353	3423	43	criminal	criminal	ADJ
ftr-353	3423	44	proceeding	proceeding	NOUN
ftr-353	3423	45	against	against	ADP
ftr-353	3423	46	the	the	DET
ftr-353	3423	47	taxpayer	taxpayer	NOUN
ftr-353	3423	48	.	.	PUNCT
ftr-353	3424	1	collateral	collateral	ADJ
ftr-353	3424	2	estoppel	estoppel	NOUN
ftr-353	3424	3	does	do	AUX
ftr-353	3424	4	not	not	PART
ftr-353	3424	5	apply	apply	VERB
ftr-353	3424	6	“	"	PUNCT
ftr-353	3424	7	where	where	SCONJ
ftr-353	3424	8	the	the	DET
ftr-353	3424	9	party	party	NOUN
ftr-353	3424	10	against	against	ADP
ftr-353	3424	11	whom	whom	PRON
ftr-353	3424	12	the	the	DET
ftr-353	3424	13	doctrine	doctrine	NOUN
ftr-353	3424	14	is	be	AUX
ftr-353	3424	15	invoked	invoke	VERB
ftr-353	3424	16	had	have	VERB
ftr-353	3424	17	a	a	DET
ftr-353	3424	18	heavier	heavy	ADJ
ftr-353	3424	19	burden	burden	NOUN
ftr-353	3424	20	of	of	ADP
ftr-353	3424	21	persuasion	persuasion	NOUN
ftr-353	3424	22	on	on	ADP
ftr-353	3424	23	that	that	DET
ftr-353	3424	24	issue	issue	NOUN
ftr-353	3424	25	in	in	ADP
ftr-353	3424	26	the	the	DET
ftr-353	3424	27	first	first	ADJ
ftr-353	3424	28	action	action	NOUN
ftr-353	3424	29	than	than	SCONJ
ftr-353	3424	30	he	he	PRON
ftr-353	3424	31	does	do	VERB
ftr-353	3424	32	in	in	ADP
ftr-353	3424	33	the	the	DET
ftr-353	3424	34	second	second	NOUN
ftr-353	3424	35	.	.	PUNCT
ftr-353	3424	36	”	"	PUNCT
ftr-353	3425	1	5	5	NUM
ftr-353	3425	2	.	.	PUNCT
ftr-353	3426	1	the	the	DET
ftr-353	3426	2	taxpayer	taxpayer	NOUN
ftr-353	3426	3	has	have	VERB
ftr-353	3426	4	no	no	DET
ftr-353	3426	5	legal	legal	ADJ
ftr-353	3426	6	remedy	remedy	NOUN
ftr-353	3426	7	to	to	PART
ftr-353	3426	8	restrain	restrain	VERB
ftr-353	3426	9	backup	backup	ADJ
ftr-353	3426	10	withholding	withholding	NOUN
ftr-353	3426	11	.	.	PUNCT
ftr-353	3427	1	zigmont	zigmont	PROPN
ftr-353	3427	2	v.	v.	ADP
ftr-353	3427	3	commissioner	commissioner	PROPN
ftr-353	3427	4	,	,	PUNCT
ftr-353	3427	5	t.c	t.c	PROPN
ftr-353	3427	6	.	.	PROPN
ftr-353	3427	7	memo	memo	NOUN
ftr-353	3427	8	.	.	PUNCT
ftr-353	3428	1	2009	2009	NUM
ftr-353	3428	2	-	-	SYM
ftr-353	3428	3	48	48	NUM
ftr-353	3428	4	(	(	PUNCT
ftr-353	3428	5	3/5/09	3/5/09	NUM
ftr-353	3428	6	)	)	PUNCT
ftr-353	3428	7	.	.	PUNCT
ftr-353	3429	1	special	special	ADJ
ftr-353	3429	2	trial	trial	NOUN
ftr-353	3429	3	judge	judge	NOUN
ftr-353	3429	4	armend	armend	PROPN
ftr-353	3429	5	held	hold	VERB
ftr-353	3429	6	that	that	SCONJ
ftr-353	3429	7	the	the	DET
ftr-353	3429	8	tax	tax	NOUN
ftr-353	3429	9	court	court	NOUN
ftr-353	3429	10	lacks	lack	VERB
ftr-353	3429	11	jurisdiction	jurisdiction	NOUN
ftr-353	3429	12	to	to	PART
ftr-353	3429	13	enjoin	enjoin	VERB
ftr-353	3429	14	the	the	DET
ftr-353	3429	15	irs	irs	PROPN
ftr-353	3429	16	(	(	PUNCT
ftr-353	3429	17	under	under	ADP
ftr-353	3429	18	§	§	PROPN
ftr-353	3429	19	6213(a	6213(a	NOUN
ftr-353	3429	20	)	)	PUNCT
ftr-353	3429	21	)	)	PUNCT
ftr-353	3429	22	from	from	ADP
ftr-353	3429	23	collecting	collect	VERB
ftr-353	3429	24	amounts	amount	NOUN
ftr-353	3429	25	through	through	ADP
ftr-353	3429	26	§	§	PROPN
ftr-353	3429	27	3406	3406	NUM
ftr-353	3429	28	backup	backup	ADJ
ftr-353	3429	29	withholding	withholding	NOUN
ftr-353	3429	30	.	.	PUNCT
ftr-353	3430	1	backup	backup	ADJ
ftr-353	3430	2	withholding	withholding	NOUN
ftr-353	3430	3	is	be	AUX
ftr-353	3430	4	not	not	PART
ftr-353	3430	5	a	a	DET
ftr-353	3430	6	deficiency	deficiency	NOUN
ftr-353	3430	7	.	.	PUNCT
ftr-353	3431	1	nor	nor	CCONJ
ftr-353	3431	2	is	be	AUX
ftr-353	3431	3	it	it	PRON
ftr-353	3431	4	a	a	DET
ftr-353	3431	5	proposed	propose	VERB
ftr-353	3431	6	lien	lien	NOUN
ftr-353	3431	7	or	or	CCONJ
ftr-353	3431	8	levy	levy	NOUN
ftr-353	3431	9	subject	subject	ADJ
ftr-353	3431	10	to	to	ADP
ftr-353	3431	11	cdp	cdp	NOUN
ftr-353	3431	12	procedures	procedure	NOUN
ftr-353	3431	13	that	that	SCONJ
ftr-353	3431	14	the	the	DET
ftr-353	3431	15	tax	tax	NOUN
ftr-353	3431	16	court	court	NOUN
ftr-353	3431	17	has	have	VERB
ftr-353	3431	18	jurisdiction	jurisdiction	NOUN
ftr-353	3431	19	to	to	PART
ftr-353	3431	20	review	review	VERB
ftr-353	3431	21	under	under	ADP
ftr-353	3431	22	§	§	PROPN
ftr-353	3431	23	6330(e)(1	6330(e)(1	NOUN
ftr-353	3431	24	)	)	PUNCT
ftr-353	3431	25	.	.	PUNCT
ftr-353	3432	1	6	6	X
ftr-353	3432	2	.	.	X
ftr-353	3432	3	is	be	AUX
ftr-353	3432	4	there	there	PRON
ftr-353	3432	5	two	two	NUM
ftr-353	3432	6	-	-	PUNCT
ftr-353	3432	7	stop	stop	NOUN
ftr-353	3432	8	shopping	shop	VERB
ftr-353	3432	9	to	to	PART
ftr-353	3432	10	find	find	VERB
ftr-353	3432	11	out	out	ADP
ftr-353	3432	12	if	if	SCONJ
ftr-353	3432	13	the	the	DET
ftr-353	3432	14	redetermined	redetermine	VERB
ftr-353	3432	15	deficiency	deficiency	NOUN
ftr-353	3432	16	was	be	AUX
ftr-353	3432	17	discharged	discharge	VERB
ftr-353	3432	18	in	in	ADP
ftr-353	3432	19	a	a	DET
ftr-353	3432	20	prior	prior	ADJ
ftr-353	3432	21	bankruptcy	bankruptcy	NOUN
ftr-353	3432	22	?	?	PUNCT
ftr-353	3433	1	ferguson	ferguson	PROPN
ftr-353	3433	2	v.	v.	PROPN
ftr-353	3433	3	commissioner	commissioner	PROPN
ftr-353	3433	4	,	,	PUNCT
ftr-353	3433	5	568	568	NUM
ftr-353	3433	6	f.3d	f.3d	NUM
ftr-353	3433	7	498	498	NUM
ftr-353	3433	8	(	(	PUNCT
ftr-353	3433	9	5th	5th	ADJ
ftr-353	3433	10	cir	cir	NOUN
ftr-353	3433	11	.	.	PUNCT
ftr-353	3434	1	5/12/09	5/12/09	NUM
ftr-353	3434	2	)	)	PUNCT
ftr-353	3434	3	,	,	PUNCT
ftr-353	3434	4	aff’g	aff’g	PROPN
ftr-353	3434	5	t.c	t.c	PROPN
ftr-353	3434	6	.	.	PROPN
ftr-353	3434	7	memo	memo	NOUN
ftr-353	3434	8	.	.	PUNCT
ftr-353	3435	1	2006	2006	NUM
ftr-353	3435	2	-	-	SYM
ftr-353	3435	3	32	32	NUM
ftr-353	3435	4	(	(	PUNCT
ftr-353	3435	5	2006	2006	NUM
ftr-353	3435	6	)	)	PUNCT
ftr-353	3435	7	.	.	PUNCT
ftr-353	3436	1	if	if	SCONJ
ftr-353	3436	2	subsequent	subsequent	ADJ
ftr-353	3436	3	to	to	ADP
ftr-353	3436	4	the	the	DET
ftr-353	3436	5	taxpayer	taxpayer	NOUN
ftr-353	3436	6	’s	’s	PART
ftr-353	3436	7	discharge	discharge	NOUN
ftr-353	3436	8	in	in	ADP
ftr-353	3436	9	bankruptcy	bankruptcy	NOUN
ftr-353	3436	10	the	the	DET
ftr-353	3436	11	irs	irs	PROPN
ftr-353	3436	12	issues	issue	VERB
ftr-353	3436	13	a	a	DET
ftr-353	3436	14	deficiency	deficiency	NOUN
ftr-353	3436	15	notice	notice	NOUN
ftr-353	3436	16	for	for	ADP
ftr-353	3436	17	a	a	DET
ftr-353	3436	18	year	year	NOUN
ftr-353	3436	19	prior	prior	ADV
ftr-353	3436	20	to	to	ADP
ftr-353	3436	21	the	the	DET
ftr-353	3436	22	discharge	discharge	NOUN
ftr-353	3436	23	and	and	CCONJ
ftr-353	3436	24	the	the	DET
ftr-353	3436	25	taxpayer	taxpayer	NOUN
ftr-353	3436	26	properly	properly	ADV
ftr-353	3436	27	invokes	invoke	VERB
ftr-353	3436	28	the	the	DET
ftr-353	3436	29	tax	tax	NOUN
ftr-353	3436	30	court	court	NOUN
ftr-353	3436	31	’s	’s	PART
ftr-353	3436	32	jurisdiction	jurisdiction	NOUN
ftr-353	3436	33	for	for	ADP
ftr-353	3436	34	a	a	DET
ftr-353	3436	35	redetermination	redetermination	NOUN
ftr-353	3436	36	of	of	ADP
ftr-353	3436	37	the	the	DET
ftr-353	3436	38	deficiency	deficiency	NOUN
ftr-353	3436	39	,	,	PUNCT
ftr-353	3436	40	the	the	DET
ftr-353	3436	41	tax	tax	NOUN
ftr-353	3436	42	court	court	NOUN
ftr-353	3436	43	lacks	lack	VERB
ftr-353	3436	44	jurisdiction	jurisdiction	NOUN
ftr-353	3436	45	to	to	PART
ftr-353	3436	46	determine	determine	VERB
ftr-353	3436	47	whether	whether	SCONJ
ftr-353	3436	48	the	the	DET
ftr-353	3436	49	taxpayer	taxpayer	NOUN
ftr-353	3436	50	’s	’s	PART
ftr-353	3436	51	liability	liability	NOUN
ftr-353	3436	52	was	be	AUX
ftr-353	3436	53	discharged	discharge	VERB
ftr-353	3436	54	in	in	ADP
ftr-353	3436	55	bankruptcy	bankruptcy	NOUN
ftr-353	3436	56	.	.	PUNCT
ftr-353	3437	1	247	247	NUM
ftr-353	3437	2	florida	florida	PROPN
ftr-353	3437	3	tax	tax	NOUN
ftr-353	3437	4	review	review	NOUN
ftr-353	3437	5	[	[	X
ftr-353	3437	6	vol	vol	NOUN
ftr-353	3437	7	.	.	PUNCT
ftr-353	3438	1	10	10	NUM
ftr-353	3438	2	:	:	PUNCT
ftr-353	3438	3	si	si	PROPN
ftr-353	3439	1	7	7	NUM
ftr-353	3439	2	.	.	PUNCT
ftr-353	3439	3	when	when	SCONJ
ftr-353	3439	4	they	they	PRON
ftr-353	3439	5	called	call	VERB
ftr-353	3439	6	,	,	PUNCT
ftr-353	3439	7	should	should	AUX
ftr-353	3439	8	he	he	PRON
ftr-353	3439	9	have	have	AUX
ftr-353	3439	10	said	say	VERB
ftr-353	3439	11	,	,	PUNCT
ftr-353	3439	12	“	"	PUNCT
ftr-353	3439	13	i	i	PRON
ftr-353	3439	14	gave	give	VERB
ftr-353	3439	15	at	at	ADP
ftr-353	3439	16	the	the	DET
ftr-353	3439	17	office	office	NOUN
ftr-353	3439	18	?	?	PUNCT
ftr-353	3439	19	”	"	PUNCT
ftr-353	3440	1	commissioner	commissioner	NOUN
ftr-353	3440	2	of	of	ADP
ftr-353	3440	3	internal	internal	PROPN
ftr-353	3440	4	revenue	revenue	NOUN
ftr-353	3440	5	mark	mark	PROPN
ftr-353	3440	6	everson	everson	PROPN
ftr-353	3440	7	announced	announce	VERB
ftr-353	3440	8	his	his	PRON
ftr-353	3440	9	resignation	resignation	NOUN
ftr-353	3440	10	to	to	PART
ftr-353	3440	11	become	become	VERB
ftr-353	3440	12	head	head	NOUN
ftr-353	3440	13	of	of	ADP
ftr-353	3440	14	the	the	DET
ftr-353	3440	15	american	american	PROPN
ftr-353	3440	16	red	red	PROPN
ftr-353	3440	17	cross	cross	PROPN
ftr-353	3440	18	.	.	PROPN
ftr-353	3440	19	2007	2007	NUM
ftr-353	3441	1	tnt	tnt	PROPN
ftr-353	3441	2	76	76	NUM
ftr-353	3441	3	-	-	SYM
ftr-353	3441	4	1	1	NUM
ftr-353	3441	5	(	(	PUNCT
ftr-353	3441	6	4/19/07	4/19/07	NUM
ftr-353	3441	7	)	)	PUNCT
ftr-353	3441	8	.	.	PUNCT
ftr-353	3442	1	in	in	ADP
ftr-353	3442	2	his	his	PRON
ftr-353	3442	3	message	message	NOUN
ftr-353	3442	4	to	to	ADP
ftr-353	3442	5	irs	irs	PROPN
ftr-353	3442	6	employees	employee	NOUN
ftr-353	3442	7	,	,	PUNCT
ftr-353	3442	8	he	he	PRON
ftr-353	3442	9	said	say	VERB
ftr-353	3442	10	,	,	PUNCT
ftr-353	3442	11	“	"	PUNCT
ftr-353	3442	12	together	together	ADV
ftr-353	3442	13	,	,	PUNCT
ftr-353	3442	14	we	we	PRON
ftr-353	3442	15	have	have	AUX
ftr-353	3442	16	rebalanced	rebalance	VERB
ftr-353	3442	17	the	the	DET
ftr-353	3442	18	organization	organization	NOUN
ftr-353	3442	19	,	,	PUNCT
ftr-353	3442	20	bringing	bring	VERB
ftr-353	3442	21	to	to	ADP
ftr-353	3442	22	life	life	NOUN
ftr-353	3442	23	the	the	DET
ftr-353	3442	24	equation	equation	NOUN
ftr-353	3442	25	:	:	PUNCT
ftr-353	3442	26	service	service	NOUN
ftr-353	3442	27	+	+	CCONJ
ftr-353	3442	28	enforcement	enforcement	NOUN
ftr-353	3442	29	=	=	NOUN
ftr-353	3442	30	compliance	compliance	NOUN
ftr-353	3442	31	.	.	PUNCT
ftr-353	3442	32	”	"	PUNCT
ftr-353	3443	1	(	(	PUNCT
ftr-353	3443	2	a	a	X
ftr-353	3443	3	)	)	PUNCT
ftr-353	3443	4	now	now	ADV
ftr-353	3443	5	,	,	PUNCT
ftr-353	3443	6	we	we	PRON
ftr-353	3443	7	can	can	AUX
ftr-353	3443	8	all	all	ADV
ftr-353	3443	9	look	look	VERB
ftr-353	3443	10	forward	forward	ADV
ftr-353	3443	11	to	to	ADP
ftr-353	3443	12	seeing	see	VERB
ftr-353	3443	13	the	the	DET
ftr-353	3443	14	irs	irs	PROPN
ftr-353	3443	15	getting	getting	AUX
ftr-353	3443	16	stiffed	stiffe	VERB
ftr-353	3443	17	.	.	PUNCT
ftr-353	3444	1	brown	brown	PROPN
ftr-353	3444	2	’s	’s	PART
ftr-353	3444	3	successor	successor	NOUN
ftr-353	3444	4	as	as	ADP
ftr-353	3444	5	acting	acting	NOUN
ftr-353	3444	6	commissioner	commissioner	NOUN
ftr-353	3444	7	will	will	AUX
ftr-353	3444	8	be	be	AUX
ftr-353	3444	9	deputy	deputy	NOUN
ftr-353	3444	10	commissioner	commissioner	NOUN
ftr-353	3444	11	for	for	ADP
ftr-353	3444	12	operations	operation	NOUN
ftr-353	3444	13	support	support	VERB
ftr-353	3444	14	linda	linda	PROPN
ftr-353	3444	15	stiff	stiff	PROPN
ftr-353	3444	16	,	,	PUNCT
ftr-353	3444	17	who	who	PRON
ftr-353	3444	18	will	will	AUX
ftr-353	3444	19	assume	assume	VERB
ftr-353	3444	20	the	the	DET
ftr-353	3444	21	position	position	NOUN
ftr-353	3444	22	of	of	ADP
ftr-353	3444	23	deputy	deputy	NOUN
ftr-353	3444	24	commissioner	commissioner	NOUN
ftr-353	3444	25	for	for	ADP
ftr-353	3444	26	services	service	NOUN
ftr-353	3444	27	and	and	CCONJ
ftr-353	3444	28	enforcement	enforcement	NOUN
ftr-353	3444	29	and	and	CCONJ
ftr-353	3444	30	,	,	PUNCT
ftr-353	3444	31	on	on	ADP
ftr-353	3444	32	brown	brown	PROPN
ftr-353	3444	33	’s	’s	PART
ftr-353	3444	34	departure	departure	NOUN
ftr-353	3444	35	,	,	PUNCT
ftr-353	3444	36	acting	acting	NOUN
ftr-353	3444	37	commissioner	commissioner	NOUN
ftr-353	3444	38	.	.	PUNCT
ftr-353	3445	1	2007	2007	NUM
ftr-353	3445	2	tnt	tnt	PROPN
ftr-353	3445	3	146	146	NUM
ftr-353	3445	4	-	-	SYM
ftr-353	3445	5	2	2	NUM
ftr-353	3445	6	(	(	PUNCT
ftr-353	3445	7	7/30/07	7/30/07	NUM
ftr-353	3445	8	)	)	PUNCT
ftr-353	3445	9	.	.	PUNCT
ftr-353	3446	1	(	(	PUNCT
ftr-353	3446	2	b	b	X
ftr-353	3446	3	)	)	PUNCT
ftr-353	3446	4	apparently	apparently	ADV
ftr-353	3446	5	someone	someone	PRON
ftr-353	3446	6	at	at	ADP
ftr-353	3446	7	the	the	DET
ftr-353	3446	8	red	red	PROPN
ftr-353	3446	9	cross	cross	PROPN
ftr-353	3446	10	under	under	ADP
ftr-353	3446	11	mark	mark	PROPN
ftr-353	3446	12	everson	everson	PROPN
ftr-353	3446	13	was	be	AUX
ftr-353	3446	14	also	also	ADV
ftr-353	3446	15	getting	getting	AUX
ftr-353	3446	16	stiffed	stiffe	VERB
ftr-353	3446	17	.	.	PUNCT
ftr-353	3447	1	it	it	PRON
ftr-353	3447	2	appears	appear	VERB
ftr-353	3447	3	that	that	SCONJ
ftr-353	3447	4	everson	everson	PROPN
ftr-353	3447	5	was	be	AUX
ftr-353	3447	6	really	really	ADV
ftr-353	3447	7	“	"	PUNCT
ftr-353	3447	8	giving	give	VERB
ftr-353	3447	9	at	at	ADP
ftr-353	3447	10	the	the	DET
ftr-353	3447	11	office	office	NOUN
ftr-353	3447	12	.	.	PUNCT
ftr-353	3447	13	”	"	PUNCT
ftr-353	3448	1	mark	mark	PROPN
ftr-353	3448	2	everson	everson	PROPN
ftr-353	3448	3	resigned	resign	VERB
ftr-353	3448	4	his	his	PRON
ftr-353	3448	5	red	red	PROPN
ftr-353	3448	6	cross	cross	NOUN
ftr-353	3448	7	presidency	presidency	NOUN
ftr-353	3448	8	on	on	ADP
ftr-353	3448	9	november	november	PROPN
ftr-353	3448	10	27	27	NUM
ftr-353	3448	11	,	,	PUNCT
ftr-353	3448	12	2007	2007	NUM
ftr-353	3448	13	because	because	SCONJ
ftr-353	3448	14	the	the	DET
ftr-353	3448	15	red	red	PROPN
ftr-353	3448	16	cross	cross	PROPN
ftr-353	3448	17	board	board	PROPN
ftr-353	3448	18	learned	learn	VERB
ftr-353	3448	19	that	that	SCONJ
ftr-353	3448	20	he	he	PRON
ftr-353	3448	21	“	"	PUNCT
ftr-353	3448	22	engaged	engage	VERB
ftr-353	3448	23	in	in	ADP
ftr-353	3448	24	a	a	DET
ftr-353	3448	25	personal	personal	ADJ
ftr-353	3448	26	relationship	relationship	NOUN
ftr-353	3448	27	with	with	ADP
ftr-353	3448	28	a	a	DET
ftr-353	3448	29	subordinate	subordinate	ADJ
ftr-353	3448	30	employee	employee	NOUN
ftr-353	3448	31	.	.	PUNCT
ftr-353	3448	32	”	"	PUNCT
ftr-353	3449	1	all	all	PRON
ftr-353	3449	2	in	in	ADP
ftr-353	3449	3	all	all	PRON
ftr-353	3449	4	,	,	PUNCT
ftr-353	3449	5	it	it	PRON
ftr-353	3449	6	is	be	AUX
ftr-353	3449	7	a	a	DET
ftr-353	3449	8	sad	sad	ADJ
ftr-353	3449	9	commentary	commentary	NOUN
ftr-353	3449	10	on	on	ADP
ftr-353	3449	11	the	the	DET
ftr-353	3449	12	irs	irs	PROPN
ftr-353	3449	13	that	that	SCONJ
ftr-353	3449	14	everson	everson	PROPN
ftr-353	3449	15	could	could	AUX
ftr-353	3449	16	not	not	PART
ftr-353	3449	17	find	find	VERB
ftr-353	3449	18	anyone	anyone	PRON
ftr-353	3449	19	there	there	ADV
ftr-353	3449	20	with	with	ADP
ftr-353	3449	21	whom	whom	PRON
ftr-353	3449	22	to	to	PART
ftr-353	3449	23	have	have	VERB
ftr-353	3449	24	a	a	DET
ftr-353	3449	25	“	"	PUNCT
ftr-353	3449	26	personal	personal	ADJ
ftr-353	3449	27	relationship	relationship	NOUN
ftr-353	3449	28	.	.	PUNCT
ftr-353	3449	29	”	"	PUNCT
ftr-353	3450	1	(	(	PUNCT
ftr-353	3450	2	c	c	X
ftr-353	3450	3	)	)	PUNCT
ftr-353	3450	4	is	be	AUX
ftr-353	3450	5	this	this	PRON
ftr-353	3450	6	a	a	DET
ftr-353	3450	7	come	come	NOUN
ftr-353	3450	8	-	-	PUNCT
ftr-353	3450	9	down	down	NOUN
ftr-353	3450	10	?	?	PUNCT
ftr-353	3451	1	mark	mark	PROPN
ftr-353	3451	2	everson	everson	PROPN
ftr-353	3451	3	has	have	AUX
ftr-353	3451	4	joined	join	VERB
ftr-353	3451	5	alliantgroup	alliantgroup	ADV
ftr-353	3451	6	as	as	ADP
ftr-353	3451	7	vice	vice	NOUN
ftr-353	3451	8	chair	chair	NOUN
ftr-353	3451	9	.	.	PUNCT
ftr-353	3452	1	2009	2009	NUM
ftr-353	3452	2	tnt	tnt	PROPN
ftr-353	3452	3	148	148	NUM
ftr-353	3452	4	-	-	SYM
ftr-353	3452	5	3	3	NUM
ftr-353	3452	6	(	(	PUNCT
ftr-353	3452	7	8/5/09	8/5/09	NUM
ftr-353	3452	8	)	)	PUNCT
ftr-353	3452	9	.	.	PUNCT
ftr-353	3453	1	“	"	PUNCT
ftr-353	3453	2	i	i	PRON
ftr-353	3453	3	could	could	AUX
ftr-353	3453	4	n’t	not	PART
ftr-353	3453	5	be	be	AUX
ftr-353	3453	6	more	more	ADV
ftr-353	3453	7	pleased	pleased	ADJ
ftr-353	3453	8	that	that	SCONJ
ftr-353	3453	9	mark	mark	PROPN
ftr-353	3453	10	everson	everson	PROPN
ftr-353	3453	11	has	have	AUX
ftr-353	3453	12	decided	decide	VERB
ftr-353	3453	13	to	to	PART
ftr-353	3453	14	join	join	VERB
ftr-353	3453	15	us	we	PRON
ftr-353	3453	16	,	,	PUNCT
ftr-353	3453	17	”	"	PUNCT
ftr-353	3453	18	said	say	VERB
ftr-353	3453	19	alliantgroup	alliantgroup	PROPN
ftr-353	3453	20	ceo	ceo	PROPN
ftr-353	3453	21	dhaval	dhaval	PROPN
ftr-353	3453	22	jadav	jadav	PROPN
ftr-353	3453	23	.	.	PUNCT
ftr-353	3454	1	“	"	PUNCT
ftr-353	3454	2	his	his	PRON
ftr-353	3454	3	service	service	NOUN
ftr-353	3454	4	with	with	ADP
ftr-353	3454	5	the	the	DET
ftr-353	3454	6	irs	irs	PROPN
ftr-353	3454	7	and	and	CCONJ
ftr-353	3454	8	with	with	ADP
ftr-353	3454	9	the	the	DET
ftr-353	3454	10	omb	omb	NOUN
ftr-353	3454	11	gives	give	VERB
ftr-353	3454	12	him	he	PRON
ftr-353	3454	13	unmatched	unmatched	ADJ
ftr-353	3454	14	insight	insight	NOUN
ftr-353	3454	15	into	into	ADP
ftr-353	3454	16	building	build	VERB
ftr-353	3454	17	positive	positive	ADJ
ftr-353	3454	18	bridges	bridge	NOUN
ftr-353	3454	19	between	between	ADP
ftr-353	3454	20	taxpayers	taxpayer	NOUN
ftr-353	3454	21	,	,	PUNCT
ftr-353	3454	22	cpa	cpa	NOUN
ftr-353	3454	23	firms	firm	NOUN
ftr-353	3454	24	,	,	PUNCT
ftr-353	3454	25	and	and	CCONJ
ftr-353	3454	26	the	the	DET
ftr-353	3454	27	irs	irs	PROPN
ftr-353	3454	28	.	.	PUNCT
ftr-353	3454	29	”	"	PUNCT
ftr-353	3455	1	8	8	NUM
ftr-353	3455	2	.	.	X
ftr-353	3456	1	two	two	NUM
ftr-353	3456	2	bites	bite	NOUN
ftr-353	3456	3	at	at	ADP
ftr-353	3456	4	the	the	DET
ftr-353	3456	5	apple	apple	NOUN
ftr-353	3456	6	for	for	ADP
ftr-353	3456	7	the	the	DET
ftr-353	3456	8	irs	irs	PROPN
ftr-353	3456	9	,	,	PUNCT
ftr-353	3456	10	because	because	SCONJ
ftr-353	3456	11	the	the	DET
ftr-353	3456	12	apples	apple	NOUN
ftr-353	3456	13	are	be	AUX
ftr-353	3456	14	different	different	ADJ
ftr-353	3456	15	varieties	variety	NOUN
ftr-353	3456	16	.	.	PUNCT
ftr-353	3457	1	frank	frank	PROPN
ftr-353	3457	2	sawyer	sawyer	PROPN
ftr-353	3457	3	trust	trust	PROPN
ftr-353	3457	4	of	of	ADP
ftr-353	3457	5	may	may	PROPN
ftr-353	3457	6	1992	1992	NUM
ftr-353	3457	7	v.	v.	ADP
ftr-353	3457	8	commissioner	commissioner	NOUN
ftr-353	3457	9	,	,	PUNCT
ftr-353	3457	10	133	133	NUM
ftr-353	3457	11	t.c	t.c	PROPN
ftr-353	3457	12	.	.	PUNCT
ftr-353	3458	1	no	no	INTJ
ftr-353	3458	2	.	.	NOUN
ftr-353	3458	3	3	3	NUM
ftr-353	3458	4	(	(	PUNCT
ftr-353	3458	5	8/24/09	8/24/09	NUM
ftr-353	3458	6	)	)	PUNCT
ftr-353	3458	7	.	.	PUNCT
ftr-353	3459	1	the	the	DET
ftr-353	3459	2	trust	trust	NOUN
ftr-353	3459	3	was	be	AUX
ftr-353	3459	4	the	the	DET
ftr-353	3459	5	shareholder	shareholder	NOUN
ftr-353	3459	6	of	of	ADP
ftr-353	3459	7	four	four	NUM
ftr-353	3459	8	corporations	corporation	NOUN
ftr-353	3459	9	that	that	PRON
ftr-353	3459	10	sold	sell	VERB
ftr-353	3459	11	all	all	PRON
ftr-353	3459	12	of	of	ADP
ftr-353	3459	13	their	their	PRON
ftr-353	3459	14	assets	asset	NOUN
ftr-353	3459	15	for	for	ADP
ftr-353	3459	16	cash	cash	NOUN
ftr-353	3459	17	,	,	PUNCT
ftr-353	3459	18	resulting	result	VERB
ftr-353	3459	19	in	in	ADP
ftr-353	3459	20	large	large	ADJ
ftr-353	3459	21	capital	capital	NOUN
ftr-353	3459	22	gains	gain	NOUN
ftr-353	3459	23	.	.	PUNCT
ftr-353	3460	1	following	follow	VERB
ftr-353	3460	2	the	the	DET
ftr-353	3460	3	asset	asset	NOUN
ftr-353	3460	4	sales	sale	NOUN
ftr-353	3460	5	,	,	PUNCT
ftr-353	3460	6	the	the	DET
ftr-353	3460	7	trust	trust	NOUN
ftr-353	3460	8	sold	sell	VERB
ftr-353	3460	9	all	all	PRON
ftr-353	3460	10	of	of	ADP
ftr-353	3460	11	the	the	DET
ftr-353	3460	12	stock	stock	NOUN
ftr-353	3460	13	of	of	ADP
ftr-353	3460	14	the	the	DET
ftr-353	3460	15	corporations	corporation	NOUN
ftr-353	3460	16	to	to	ADP
ftr-353	3460	17	a	a	DET
ftr-353	3460	18	midco	midco	ADJ
ftr-353	3460	19	–	–	PUNCT
ftr-353	3460	20	actually	actually	ADV
ftr-353	3460	21	named	name	VERB
ftr-353	3460	22	midco	midco	ADJ
ftr-353	3460	23	–	–	PUNCT
ftr-353	3460	24	which	which	PRON
ftr-353	3460	25	purportedly	purportedly	ADV
ftr-353	3460	26	sheltered	shelter	VERB
ftr-353	3460	27	the	the	DET
ftr-353	3460	28	corporations	corporation	NOUN
ftr-353	3460	29	’	'	PUNCT
ftr-353	3460	30	capital	capital	NOUN
ftr-353	3460	31	gains	gain	NOUN
ftr-353	3460	32	with	with	ADP
ftr-353	3460	33	losses	loss	NOUN
ftr-353	3460	34	from	from	ADP
ftr-353	3460	35	newly	newly	ADV
ftr-353	3460	36	contributed	contribute	VERB
ftr-353	3460	37	high	high	ADJ
ftr-353	3460	38	basis	basis	NOUN
ftr-353	3460	39	,	,	PUNCT
ftr-353	3460	40	low	low	ADJ
ftr-353	3460	41	value	value	NOUN
ftr-353	3460	42	assets	asset	NOUN
ftr-353	3460	43	,	,	PUNCT
ftr-353	3460	44	following	follow	VERB
ftr-353	3460	45	which	which	PRON
ftr-353	3460	46	the	the	DET
ftr-353	3460	47	assets	asset	NOUN
ftr-353	3460	48	of	of	ADP
ftr-353	3460	49	the	the	DET
ftr-353	3460	50	corporations	corporation	NOUN
ftr-353	3460	51	were	be	AUX
ftr-353	3460	52	stripped	strip	VERB
ftr-353	3460	53	.	.	PUNCT
ftr-353	3461	1	initially	initially	ADV
ftr-353	3461	2	,	,	PUNCT
ftr-353	3461	3	the	the	DET
ftr-353	3461	4	irs	irs	PROPN
ftr-353	3461	5	asserted	assert	VERB
ftr-353	3461	6	a	a	DET
ftr-353	3461	7	deficiency	deficiency	NOUN
ftr-353	3461	8	against	against	ADP
ftr-353	3461	9	the	the	DET
ftr-353	3461	10	trust	trust	NOUN
ftr-353	3461	11	on	on	ADP
ftr-353	3461	12	the	the	DET
ftr-353	3461	13	theory	theory	NOUN
ftr-353	3461	14	that	that	SCONJ
ftr-353	3461	15	the	the	DET
ftr-353	3461	16	corporations	corporation	NOUN
ftr-353	3461	17	had	have	AUX
ftr-353	3461	18	been	be	AUX
ftr-353	3461	19	constructively	constructively	ADV
ftr-353	3461	20	liquidated	liquidate	VERB
ftr-353	3461	21	while	while	SCONJ
ftr-353	3461	22	still	still	ADV
ftr-353	3461	23	owned	own	VERB
ftr-353	3461	24	by	by	ADP
ftr-353	3461	25	the	the	DET
ftr-353	3461	26	trust	trust	NOUN
ftr-353	3461	27	and	and	CCONJ
ftr-353	3461	28	the	the	DET
ftr-353	3461	29	trust	trust	NOUN
ftr-353	3461	30	had	have	AUX
ftr-353	3461	31	received	receive	VERB
ftr-353	3461	32	the	the	DET
ftr-353	3461	33	cash	cash	NOUN
ftr-353	3461	34	balances	balance	NOUN
ftr-353	3461	35	held	hold	VERB
ftr-353	3461	36	by	by	ADP
ftr-353	3461	37	the	the	DET
ftr-353	3461	38	corporations	corporation	NOUN
ftr-353	3461	39	.	.	PUNCT
ftr-353	3462	1	a	a	DET
ftr-353	3462	2	docketed	docket	VERB
ftr-353	3462	3	tax	tax	NOUN
ftr-353	3462	4	court	court	NOUN
ftr-353	3462	5	case	case	NOUN
ftr-353	3462	6	on	on	ADP
ftr-353	3462	7	this	this	DET
ftr-353	3462	8	issue	issue	NOUN
ftr-353	3462	9	was	be	AUX
ftr-353	3462	10	settled	settle	VERB
ftr-353	3462	11	with	with	ADP
ftr-353	3462	12	the	the	DET
ftr-353	3462	13	irs	irs	PROPN
ftr-353	3462	14	conceding	concede	VERB
ftr-353	3462	15	that	that	SCONJ
ftr-353	3462	16	there	there	PRON
ftr-353	3462	17	was	be	VERB
ftr-353	3462	18	no	no	DET
ftr-353	3462	19	deficiency	deficiency	NOUN
ftr-353	3462	20	.	.	PUNCT
ftr-353	3463	1	subsequently	subsequently	ADV
ftr-353	3463	2	,	,	PUNCT
ftr-353	3463	3	all	all	DET
ftr-353	3463	4	four	four	NUM
ftr-353	3463	5	corporations	corporation	NOUN
ftr-353	3463	6	entered	enter	VERB
ftr-353	3463	7	into	into	ADP
ftr-353	3463	8	closing	closing	NOUN
ftr-353	3463	9	agreements	agreement	NOUN
ftr-353	3463	10	with	with	ADP
ftr-353	3463	11	the	the	DET
ftr-353	3463	12	irs	irs	PROPN
ftr-353	3463	13	under	under	ADP
ftr-353	3463	14	which	which	PRON
ftr-353	3463	15	substantial	substantial	ADJ
ftr-353	3463	16	taxes	taxis	NOUN
ftr-353	3463	17	were	be	AUX
ftr-353	3463	18	due	due	ADJ
ftr-353	3463	19	with	with	ADP
ftr-353	3463	20	respect	respect	NOUN
ftr-353	3463	21	to	to	ADP
ftr-353	3463	22	the	the	DET
ftr-353	3463	23	asset	asset	NOUN
ftr-353	3463	24	sales	sale	NOUN
ftr-353	3463	25	.	.	PUNCT
ftr-353	3464	1	at	at	ADP
ftr-353	3464	2	that	that	DET
ftr-353	3464	3	time	time	NOUN
ftr-353	3464	4	,	,	PUNCT
ftr-353	3464	5	2010	2010	NUM
ftr-353	3464	6	]	]	PUNCT
ftr-353	3464	7	recent	recent	ADJ
ftr-353	3464	8	developments	development	NOUN
ftr-353	3464	9	in	in	ADP
ftr-353	3464	10	federal	federal	ADJ
ftr-353	3464	11	income	income	NOUN
ftr-353	3464	12	taxation	taxation	NOUN
ftr-353	3464	13	248	248	NUM
ftr-353	3464	14	however	however	ADV
ftr-353	3464	15	,	,	PUNCT
ftr-353	3464	16	all	all	DET
ftr-353	3464	17	four	four	NUM
ftr-353	3464	18	of	of	ADP
ftr-353	3464	19	the	the	DET
ftr-353	3464	20	corporations	corporation	NOUN
ftr-353	3464	21	were	be	AUX
ftr-353	3464	22	insolvent	insolvent	ADJ
ftr-353	3464	23	.	.	PUNCT
ftr-353	3465	1	the	the	DET
ftr-353	3465	2	irs	irs	PROPN
ftr-353	3465	3	asserted	assert	VERB
ftr-353	3465	4	transferee	transferee	PROPN
ftr-353	3465	5	liability	liability	NOUN
ftr-353	3465	6	against	against	ADP
ftr-353	3465	7	the	the	DET
ftr-353	3465	8	trust	trust	NOUN
ftr-353	3465	9	,	,	PUNCT
ftr-353	3465	10	and	and	CCONJ
ftr-353	3465	11	the	the	DET
ftr-353	3465	12	trust	trust	NOUN
ftr-353	3465	13	raised	raise	VERB
ftr-353	3465	14	the	the	DET
ftr-353	3465	15	defenses	defense	NOUN
ftr-353	3465	16	of	of	ADP
ftr-353	3465	17	res	re	NOUN
ftr-353	3465	18	judicata	judicata	NOUN
ftr-353	3465	19	and	and	CCONJ
ftr-353	3465	20	collateral	collateral	ADJ
ftr-353	3465	21	estoppel	estoppel	NOUN
ftr-353	3465	22	.	.	PUNCT
ftr-353	3466	1	judge	judge	PROPN
ftr-353	3466	2	goeke	goeke	PROPN
ftr-353	3466	3	held	hold	VERB
ftr-353	3466	4	that	that	SCONJ
ftr-353	3466	5	neither	neither	CCONJ
ftr-353	3466	6	res	re	NOUN
ftr-353	3466	7	judicata	judicata	NOUN
ftr-353	3466	8	nor	nor	CCONJ
ftr-353	3466	9	collateral	collateral	ADJ
ftr-353	3466	10	estoppel	estoppel	NOUN
ftr-353	3466	11	applied	apply	VERB
ftr-353	3466	12	.	.	PUNCT
ftr-353	3467	1	the	the	DET
ftr-353	3467	2	cause	cause	NOUN
ftr-353	3467	3	of	of	ADP
ftr-353	3467	4	action	action	NOUN
ftr-353	3467	5	in	in	ADP
ftr-353	3467	6	the	the	DET
ftr-353	3467	7	deficiency	deficiency	NOUN
ftr-353	3467	8	cases	case	NOUN
ftr-353	3467	9	was	be	AUX
ftr-353	3467	10	different	different	ADJ
ftr-353	3467	11	than	than	ADP
ftr-353	3467	12	the	the	DET
ftr-353	3467	13	cause	cause	NOUN
ftr-353	3467	14	of	of	ADP
ftr-353	3467	15	action	action	NOUN
ftr-353	3467	16	in	in	ADP
ftr-353	3467	17	the	the	DET
ftr-353	3467	18	transferee	transferee	NOUN
ftr-353	3467	19	liability	liability	NOUN
ftr-353	3467	20	case	case	NOUN
ftr-353	3467	21	.	.	PUNCT
ftr-353	3468	1	the	the	DET
ftr-353	3468	2	deficiency	deficiency	NOUN
ftr-353	3468	3	case	case	NOUN
ftr-353	3468	4	dealt	deal	VERB
ftr-353	3468	5	with	with	ADP
ftr-353	3468	6	the	the	DET
ftr-353	3468	7	trust	trust	NOUN
ftr-353	3468	8	’s	’s	PART
ftr-353	3468	9	fiduciary	fiduciary	ADJ
ftr-353	3468	10	income	income	NOUN
ftr-353	3468	11	tax	tax	NOUN
ftr-353	3468	12	liability	liability	NOUN
ftr-353	3468	13	on	on	ADP
ftr-353	3468	14	the	the	DET
ftr-353	3468	15	sale	sale	NOUN
ftr-353	3468	16	of	of	ADP
ftr-353	3468	17	the	the	DET
ftr-353	3468	18	stock	stock	NOUN
ftr-353	3468	19	in	in	ADP
ftr-353	3468	20	the	the	DET
ftr-353	3468	21	corporations	corporation	NOUN
ftr-353	3468	22	.	.	PUNCT
ftr-353	3469	1	that	that	DET
ftr-353	3469	2	determination	determination	NOUN
ftr-353	3469	3	would	would	AUX
ftr-353	3469	4	not	not	PART
ftr-353	3469	5	have	have	AUX
ftr-353	3469	6	required	require	VERB
ftr-353	3469	7	the	the	DET
ftr-353	3469	8	trust	trust	NOUN
ftr-353	3469	9	to	to	PART
ftr-353	3469	10	pay	pay	VERB
ftr-353	3469	11	the	the	DET
ftr-353	3469	12	unpaid	unpaid	ADJ
ftr-353	3469	13	tax	tax	NOUN
ftr-353	3469	14	liabilities	liability	NOUN
ftr-353	3469	15	of	of	ADP
ftr-353	3469	16	the	the	DET
ftr-353	3469	17	corporations	corporation	NOUN
ftr-353	3469	18	.	.	PUNCT
ftr-353	3470	1	the	the	DET
ftr-353	3470	2	trust	trust	NOUN
ftr-353	3470	3	’s	’s	PART
ftr-353	3470	4	liability	liability	NOUN
ftr-353	3470	5	as	as	SCONJ
ftr-353	3470	6	transferee	transferee	PROPN
ftr-353	3470	7	differs	differ	VERB
ftr-353	3470	8	from	from	ADP
ftr-353	3470	9	the	the	DET
ftr-353	3470	10	trust	trust	NOUN
ftr-353	3470	11	’s	’s	PART
ftr-353	3470	12	income	income	NOUN
ftr-353	3470	13	tax	tax	NOUN
ftr-353	3470	14	liability	liability	NOUN
ftr-353	3470	15	.	.	PUNCT
ftr-353	3471	1	collateral	collateral	ADJ
ftr-353	3471	2	estoppel	estoppel	NOUN
ftr-353	3471	3	did	do	AUX
ftr-353	3471	4	not	not	PART
ftr-353	3471	5	apply	apply	VERB
ftr-353	3471	6	because	because	SCONJ
ftr-353	3471	7	no	no	DET
ftr-353	3471	8	facts	fact	NOUN
ftr-353	3471	9	were	be	AUX
ftr-353	3471	10	determined	determine	VERB
ftr-353	3471	11	in	in	ADP
ftr-353	3471	12	the	the	DET
ftr-353	3471	13	earlier	early	ADJ
ftr-353	3471	14	proceeding	proceeding	NOUN
ftr-353	3471	15	that	that	PRON
ftr-353	3471	16	concluded	conclude	VERB
ftr-353	3471	17	with	with	ADP
ftr-353	3471	18	the	the	DET
ftr-353	3471	19	irs	irs	PROPN
ftr-353	3471	20	’s	’s	PART
ftr-353	3471	21	concession	concession	NOUN
ftr-353	3471	22	.	.	PUNCT
ftr-353	3472	1	because	because	SCONJ
ftr-353	3472	2	the	the	DET
ftr-353	3472	3	question	question	NOUN
ftr-353	3472	4	whether	whether	SCONJ
ftr-353	3472	5	there	there	PRON
ftr-353	3472	6	were	be	VERB
ftr-353	3472	7	liquidating	liquidate	VERB
ftr-353	3472	8	distributions	distribution	NOUN
ftr-353	3472	9	to	to	ADP
ftr-353	3472	10	the	the	DET
ftr-353	3472	11	trust	trust	NOUN
ftr-353	3472	12	was	be	AUX
ftr-353	3472	13	not	not	PART
ftr-353	3472	14	litigated	litigate	VERB
ftr-353	3472	15	and	and	CCONJ
ftr-353	3472	16	was	be	AUX
ftr-353	3472	17	not	not	PART
ftr-353	3472	18	essential	essential	ADJ
ftr-353	3472	19	to	to	ADP
ftr-353	3472	20	the	the	DET
ftr-353	3472	21	decisions	decision	NOUN
ftr-353	3472	22	in	in	ADP
ftr-353	3472	23	the	the	DET
ftr-353	3472	24	deficiency	deficiency	NOUN
ftr-353	3472	25	actions	action	NOUN
ftr-353	3472	26	,	,	PUNCT
ftr-353	3472	27	collateral	collateral	ADJ
ftr-353	3472	28	estoppel	estoppel	NOUN
ftr-353	3472	29	did	do	AUX
ftr-353	3472	30	not	not	PART
ftr-353	3472	31	bar	bar	VERB
ftr-353	3472	32	the	the	DET
ftr-353	3472	33	irs	irs	PROPN
ftr-353	3472	34	from	from	ADP
ftr-353	3472	35	asserting	assert	VERB
ftr-353	3472	36	in	in	ADP
ftr-353	3472	37	the	the	DET
ftr-353	3472	38	transferee	transferee	NOUN
ftr-353	3472	39	action	action	NOUN
ftr-353	3472	40	that	that	SCONJ
ftr-353	3472	41	there	there	PRON
ftr-353	3472	42	were	be	VERB
ftr-353	3472	43	liquidating	liquidate	VERB
ftr-353	3472	44	distributions	distribution	NOUN
ftr-353	3472	45	from	from	ADP
ftr-353	3472	46	the	the	DET
ftr-353	3472	47	corporations	corporation	NOUN
ftr-353	3472	48	to	to	ADP
ftr-353	3472	49	the	the	DET
ftr-353	3472	50	trust	trust	NOUN
ftr-353	3472	51	.	.	PUNCT
ftr-353	3473	1	9	9	X
ftr-353	3473	2	.	.	X
ftr-353	3473	3	the	the	DET
ftr-353	3473	4	taxpayer	taxpayer	NOUN
ftr-353	3473	5	won	win	VERB
ftr-353	3473	6	the	the	DET
ftr-353	3473	7	complex	complex	ADJ
ftr-353	3473	8	legal	legal	ADJ
ftr-353	3473	9	issue	issue	NOUN
ftr-353	3473	10	,	,	PUNCT
ftr-353	3473	11	inadvertently	inadvertently	ADV
ftr-353	3473	12	conceded	concede	VERB
ftr-353	3473	13	the	the	DET
ftr-353	3473	14	critical	critical	ADJ
ftr-353	3473	15	factual	factual	ADJ
ftr-353	3473	16	issue	issue	NOUN
ftr-353	3473	17	,	,	PUNCT
ftr-353	3473	18	and	and	CCONJ
ftr-353	3473	19	thus	thus	ADV
ftr-353	3473	20	lost	lose	VERB
ftr-353	3473	21	the	the	DET
ftr-353	3473	22	case	case	NOUN
ftr-353	3473	23	.	.	PUNCT
ftr-353	3474	1	ron	ron	PROPN
ftr-353	3474	2	lykins	lykins	PROPN
ftr-353	3474	3	,	,	PUNCT
ftr-353	3474	4	inc	inc	PROPN
ftr-353	3474	5	.	.	PROPN
ftr-353	3475	1	v.	v.	PROPN
ftr-353	3475	2	commissioner	commissioner	PROPN
ftr-353	3475	3	,	,	PUNCT
ftr-353	3475	4	133	133	NUM
ftr-353	3475	5	t.c	t.c	PROPN
ftr-353	3475	6	.	.	PUNCT
ftr-353	3476	1	no	no	INTJ
ftr-353	3476	2	.	.	NOUN
ftr-353	3476	3	5	5	NUM
ftr-353	3476	4	(	(	PUNCT
ftr-353	3476	5	9/2/09	9/2/09	NUM
ftr-353	3476	6	)	)	PUNCT
ftr-353	3476	7	.	.	PUNCT
ftr-353	3477	1	a	a	DET
ftr-353	3477	2	deficiency	deficiency	NOUN
ftr-353	3477	3	asserted	assert	VERB
ftr-353	3477	4	against	against	ADP
ftr-353	3477	5	the	the	DET
ftr-353	3477	6	taxpayer	taxpayer	NOUN
ftr-353	3477	7	corporation	corporation	NOUN
ftr-353	3477	8	for	for	ADP
ftr-353	3477	9	1999	1999	NUM
ftr-353	3477	10	and	and	CCONJ
ftr-353	3477	11	2000	2000	NUM
ftr-353	3477	12	was	be	AUX
ftr-353	3477	13	resolved	resolve	VERB
ftr-353	3477	14	in	in	ADP
ftr-353	3477	15	a	a	DET
ftr-353	3477	16	tax	tax	NOUN
ftr-353	3477	17	court	court	NOUN
ftr-353	3477	18	case	case	NOUN
ftr-353	3477	19	,	,	PUNCT
ftr-353	3477	20	ron	ron	PROPN
ftr-353	3477	21	lykins	lykins	PROPN
ftr-353	3477	22	,	,	PUNCT
ftr-353	3477	23	inc	inc	PROPN
ftr-353	3477	24	.	.	PROPN
ftr-353	3478	1	v.	v.	PROPN
ftr-353	3478	2	commissioner	commissioner	PROPN
ftr-353	3478	3	,	,	PUNCT
ftr-353	3478	4	t.c	t.c	PROPN
ftr-353	3478	5	.	.	PROPN
ftr-353	3478	6	memo	memo	NOUN
ftr-353	3478	7	.	.	PUNCT
ftr-353	3479	1	2006	2006	NUM
ftr-353	3479	2	-	-	SYM
ftr-353	3479	3	35	35	NUM
ftr-353	3479	4	.	.	PUNCT
ftr-353	3480	1	the	the	DET
ftr-353	3480	2	taxpayer	taxpayer	NOUN
ftr-353	3480	3	incurred	incur	VERB
ftr-353	3480	4	an	an	DET
ftr-353	3480	5	nol	nol	NOUN
ftr-353	3480	6	in	in	ADP
ftr-353	3480	7	2001	2001	NUM
ftr-353	3480	8	,	,	PUNCT
ftr-353	3480	9	and	and	CCONJ
ftr-353	3480	10	the	the	DET
ftr-353	3480	11	taxpayer	taxpayer	NOUN
ftr-353	3480	12	requested	request	VERB
ftr-353	3480	13	and	and	CCONJ
ftr-353	3480	14	received	receive	VERB
ftr-353	3480	15	a	a	DET
ftr-353	3480	16	tentative	tentative	ADJ
ftr-353	3480	17	refund	refund	NOUN
ftr-353	3480	18	attributable	attributable	ADJ
ftr-353	3480	19	to	to	ADP
ftr-353	3480	20	carrying	carry	VERB
ftr-353	3480	21	back	back	ADP
ftr-353	3480	22	the	the	DET
ftr-353	3480	23	nol	nol	NOUN
ftr-353	3480	24	to	to	ADP
ftr-353	3480	25	1999	1999	NUM
ftr-353	3480	26	and	and	CCONJ
ftr-353	3480	27	2000	2000	NUM
ftr-353	3480	28	before	before	SCONJ
ftr-353	3480	29	the	the	DET
ftr-353	3480	30	irs	irs	PROPN
ftr-353	3480	31	issued	issue	VERB
ftr-353	3480	32	the	the	DET
ftr-353	3480	33	deficiency	deficiency	NOUN
ftr-353	3480	34	notice	notice	NOUN
ftr-353	3480	35	.	.	PUNCT
ftr-353	3481	1	the	the	DET
ftr-353	3481	2	deficiency	deficiency	NOUN
ftr-353	3481	3	notice	notice	NOUN
ftr-353	3481	4	did	do	AUX
ftr-353	3481	5	not	not	PART
ftr-353	3481	6	refer	refer	VERB
ftr-353	3481	7	to	to	ADP
ftr-353	3481	8	the	the	DET
ftr-353	3481	9	nol	nol	NOUN
ftr-353	3481	10	carrybacks	carryback	NOUN
ftr-353	3481	11	from	from	ADP
ftr-353	3481	12	2001	2001	NUM
ftr-353	3481	13	or	or	CCONJ
ftr-353	3481	14	take	take	VERB
ftr-353	3481	15	into	into	ADP
ftr-353	3481	16	account	account	NOUN
ftr-353	3481	17	the	the	DET
ftr-353	3481	18	refunds	refund	NOUN
ftr-353	3481	19	in	in	ADP
ftr-353	3481	20	its	its	PRON
ftr-353	3481	21	computation	computation	NOUN
ftr-353	3481	22	of	of	ADP
ftr-353	3481	23	tax	tax	NOUN
ftr-353	3481	24	liability	liability	NOUN
ftr-353	3481	25	.	.	PUNCT
ftr-353	3482	1	subsequently	subsequently	ADV
ftr-353	3482	2	,	,	PUNCT
ftr-353	3482	3	the	the	DET
ftr-353	3482	4	irs	irs	PROPN
ftr-353	3482	5	disallowed	disallow	VERB
ftr-353	3482	6	the	the	DET
ftr-353	3482	7	tentative	tentative	ADJ
ftr-353	3482	8	nol	nol	NOUN
ftr-353	3482	9	carrybacks	carryback	NOUN
ftr-353	3482	10	and	and	CCONJ
ftr-353	3482	11	taxpayer	taxpayer	NOUN
ftr-353	3482	12	raised	raise	VERB
ftr-353	3482	13	the	the	DET
ftr-353	3482	14	issue	issue	NOUN
ftr-353	3482	15	of	of	ADP
ftr-353	3482	16	the	the	DET
ftr-353	3482	17	nol	nol	NOUN
ftr-353	3482	18	carrybacks	carryback	NOUN
ftr-353	3482	19	,	,	PUNCT
ftr-353	3482	20	but	but	CCONJ
ftr-353	3482	21	the	the	DET
ftr-353	3482	22	tax	tax	NOUN
ftr-353	3482	23	court	court	NOUN
ftr-353	3482	24	held	hold	VERB
ftr-353	3482	25	that	that	SCONJ
ftr-353	3482	26	there	there	PRON
ftr-353	3482	27	was	be	VERB
ftr-353	3482	28	no	no	DET
ftr-353	3482	29	deficiency	deficiency	NOUN
ftr-353	3482	30	without	without	ADP
ftr-353	3482	31	regard	regard	NOUN
ftr-353	3482	32	to	to	ADP
ftr-353	3482	33	the	the	DET
ftr-353	3482	34	nol	nol	NOUN
ftr-353	3482	35	carrybacks	carryback	NOUN
ftr-353	3482	36	,	,	PUNCT
ftr-353	3482	37	neither	neither	DET
ftr-353	3482	38	party	party	NOUN
ftr-353	3482	39	having	having	AUX
ftr-353	3482	40	put	put	VERB
ftr-353	3482	41	on	on	ADP
ftr-353	3482	42	evidence	evidence	NOUN
ftr-353	3482	43	as	as	ADP
ftr-353	3482	44	to	to	ADP
ftr-353	3482	45	the	the	DET
ftr-353	3482	46	nol	nol	NOUN
ftr-353	3482	47	carrybacks	carryback	NOUN
ftr-353	3482	48	.	.	PUNCT
ftr-353	3483	1	after	after	ADP
ftr-353	3483	2	initially	initially	ADV
ftr-353	3483	3	allowing	allow	VERB
ftr-353	3483	4	the	the	DET
ftr-353	3483	5	tentative	tentative	ADJ
ftr-353	3483	6	refund	refund	NOUN
ftr-353	3483	7	attributable	attributable	ADJ
ftr-353	3483	8	to	to	ADP
ftr-353	3483	9	the	the	DET
ftr-353	3483	10	nol	nol	NOUN
ftr-353	3483	11	carrybacks	carryback	NOUN
ftr-353	3483	12	,	,	PUNCT
ftr-353	3483	13	the	the	DET
ftr-353	3483	14	irs	irs	PROPN
ftr-353	3483	15	disallowed	disallow	VERB
ftr-353	3483	16	them	they	PRON
ftr-353	3483	17	and	and	CCONJ
ftr-353	3483	18	summarily	summarily	ADV
ftr-353	3483	19	assessed	assess	VERB
ftr-353	3483	20	the	the	DET
ftr-353	3483	21	amounts	amount	NOUN
ftr-353	3483	22	of	of	ADP
ftr-353	3483	23	the	the	DET
ftr-353	3483	24	tentative	tentative	ADJ
ftr-353	3483	25	refunds	refund	NOUN
ftr-353	3483	26	pursuant	pursuant	ADJ
ftr-353	3483	27	to	to	ADP
ftr-353	3483	28	§	§	PROPN
ftr-353	3483	29	6213(b)(3	6213(b)(3	NOUN
ftr-353	3483	30	)	)	PUNCT
ftr-353	3483	31	.	.	PUNCT
ftr-353	3484	1	the	the	DET
ftr-353	3484	2	irs	irs	PROPN
ftr-353	3484	3	gave	give	VERB
ftr-353	3484	4	notice	notice	NOUN
ftr-353	3484	5	of	of	ADP
ftr-353	3484	6	intent	intent	NOUN
ftr-353	3484	7	to	to	PART
ftr-353	3484	8	levy	levy	VERB
ftr-353	3484	9	and	and	CCONJ
ftr-353	3484	10	the	the	DET
ftr-353	3484	11	taxpayer	taxpayer	NOUN
ftr-353	3484	12	requested	request	VERB
ftr-353	3484	13	a	a	DET
ftr-353	3484	14	cdp	cdp	NOUN
ftr-353	3484	15	hearing	hearing	NOUN
ftr-353	3484	16	.	.	PUNCT
ftr-353	3485	1	following	follow	VERB
ftr-353	3485	2	the	the	DET
ftr-353	3485	3	cdp	cdp	PROPN
ftr-353	3485	4	hearing	hear	VERB
ftr-353	3485	5	the	the	DET
ftr-353	3485	6	irs	irs	PROPN
ftr-353	3485	7	issued	issue	VERB
ftr-353	3485	8	a	a	DET
ftr-353	3485	9	notice	notice	NOUN
ftr-353	3485	10	of	of	ADP
ftr-353	3485	11	determination	determination	NOUN
ftr-353	3485	12	to	to	PART
ftr-353	3485	13	proceed	proceed	VERB
ftr-353	3485	14	with	with	ADP
ftr-353	3485	15	collection	collection	NOUN
ftr-353	3485	16	,	,	PUNCT
ftr-353	3485	17	and	and	CCONJ
ftr-353	3485	18	the	the	DET
ftr-353	3485	19	taxpayer	taxpayer	NOUN
ftr-353	3485	20	appealed	appeal	VERB
ftr-353	3485	21	.	.	PUNCT
ftr-353	3486	1	the	the	DET
ftr-353	3486	2	taxpayer	taxpayer	NOUN
ftr-353	3486	3	did	do	AUX
ftr-353	3486	4	not	not	PART
ftr-353	3486	5	attempt	attempt	VERB
ftr-353	3486	6	to	to	PART
ftr-353	3486	7	prove	prove	VERB
ftr-353	3486	8	the	the	DET
ftr-353	3486	9	merits	merit	NOUN
ftr-353	3486	10	of	of	ADP
ftr-353	3486	11	the	the	DET
ftr-353	3486	12	2001	2001	NUM
ftr-353	3486	13	nol	nol	NOUN
ftr-353	3486	14	in	in	ADP
ftr-353	3486	15	either	either	CCONJ
ftr-353	3486	16	the	the	DET
ftr-353	3486	17	cdp	cdp	PROPN
ftr-353	3486	18	hearing	hearing	NOUN
ftr-353	3486	19	or	or	CCONJ
ftr-353	3486	20	the	the	DET
ftr-353	3486	21	tax	tax	NOUN
ftr-353	3486	22	court	court	NOUN
ftr-353	3486	23	,	,	PUNCT
ftr-353	3486	24	but	but	CCONJ
ftr-353	3486	25	argued	argue	VERB
ftr-353	3486	26	that	that	SCONJ
ftr-353	3486	27	under	under	ADP
ftr-353	3486	28	res	re	NOUN
ftr-353	3486	29	judicata	judicata	NOUN
ftr-353	3486	30	,	,	PUNCT
ftr-353	3486	31	the	the	DET
ftr-353	3486	32	2006	2006	NUM
ftr-353	3486	33	decision	decision	NOUN
ftr-353	3486	34	in	in	ADP
ftr-353	3486	35	the	the	DET
ftr-353	3486	36	original	original	ADJ
ftr-353	3486	37	deficiency	deficiency	NOUN
ftr-353	3486	38	case	case	NOUN
ftr-353	3486	39	barred	bar	VERB
ftr-353	3486	40	the	the	DET
ftr-353	3486	41	irs	irs	PROPN
ftr-353	3486	42	from	from	ADP
ftr-353	3486	43	asserting	assert	VERB
ftr-353	3486	44	that	that	SCONJ
ftr-353	3486	45	it	it	PRON
ftr-353	3486	46	owed	owe	VERB
ftr-353	3486	47	more	more	ADJ
ftr-353	3486	48	taxes	taxis	NOUN
ftr-353	3486	49	for	for	ADP
ftr-353	3486	50	1999	1999	NUM
ftr-353	3486	51	and	and	CCONJ
ftr-353	3486	52	2000	2000	NUM
ftr-353	3486	53	.	.	PUNCT
ftr-353	3487	1	the	the	DET
ftr-353	3487	2	tax	tax	NOUN
ftr-353	3487	3	court	court	NOUN
ftr-353	3487	4	(	(	PUNCT
ftr-353	3487	5	judge	judge	PROPN
ftr-353	3487	6	gustafson	gustafson	PROPN
ftr-353	3487	7	)	)	PUNCT
ftr-353	3487	8	first	first	ADV
ftr-353	3487	9	found	find	VERB
ftr-353	3487	10	that	that	SCONJ
ftr-353	3487	11	collateral	collateral	ADJ
ftr-353	3487	12	estoppel	estoppel	NOUN
ftr-353	3487	13	did	do	AUX
ftr-353	3487	14	not	not	PART
ftr-353	3487	15	bar	bar	VERB
ftr-353	3487	16	the	the	DET
ftr-353	3487	17	taxpayer	taxpayer	NOUN
ftr-353	3487	18	from	from	ADP
ftr-353	3487	19	raising	raise	VERB
ftr-353	3487	20	the	the	DET
ftr-353	3487	21	2001	2001	NUM
ftr-353	3487	22	nol	nol	NOUN
ftr-353	3487	23	carryback	carryback	NOUN
ftr-353	3487	24	,	,	PUNCT
ftr-353	3487	25	because	because	SCONJ
ftr-353	3487	26	the	the	DET
ftr-353	3487	27	merits	merit	NOUN
ftr-353	3487	28	of	of	ADP
ftr-353	3487	29	the	the	DET
ftr-353	3487	30	2001	2001	NUM
ftr-353	3487	31	nol	nol	NOUN
ftr-353	3487	32	were	be	AUX
ftr-353	3487	33	not	not	PART
ftr-353	3487	34	“	"	PUNCT
ftr-353	3487	35	actually	actually	ADV
ftr-353	3487	36	litigated	litigate	VERB
ftr-353	3487	37	”	"	PUNCT
ftr-353	3487	38	in	in	ADP
ftr-353	3487	39	the	the	DET
ftr-353	3487	40	prior	prior	ADJ
ftr-353	3487	41	deficiency	deficiency	NOUN
ftr-353	3487	42	case	case	NOUN
ftr-353	3487	43	.	.	PUNCT
ftr-353	3488	1	more	more	ADV
ftr-353	3488	2	importantly	importantly	ADV
ftr-353	3488	3	,	,	PUNCT
ftr-353	3488	4	he	he	PRON
ftr-353	3488	5	held	hold	VERB
ftr-353	3488	6	that	that	SCONJ
ftr-353	3488	7	even	even	ADV
ftr-353	3488	8	assuming	assume	VERB
ftr-353	3488	9	that	that	SCONJ
ftr-353	3488	10	either	either	DET
ftr-353	3488	11	party	party	NOUN
ftr-353	3488	12	could	could	AUX
ftr-353	3488	13	have	have	AUX
ftr-353	3488	14	litigated	litigate	VERB
ftr-353	3488	15	the	the	DET
ftr-353	3488	16	nol	nol	NOUN
ftr-353	3488	17	in	in	ADP
ftr-353	3488	18	the	the	DET
ftr-353	3488	19	prior	prior	ADJ
ftr-353	3488	20	deficiency	deficiency	NOUN
ftr-353	3488	21	case	case	NOUN
ftr-353	3488	22	,	,	PUNCT
ftr-353	3488	23	res	re	NOUN
ftr-353	3488	24	judicata	judicata	NOUN
ftr-353	3488	25	did	do	AUX
ftr-353	3488	26	not	not	PART
ftr-353	3488	27	bar	bar	VERB
ftr-353	3488	28	either	either	CCONJ
ftr-353	3488	29	the	the	DET
ftr-353	3488	30	taxpayer	taxpayer	NOUN
ftr-353	3488	31	or	or	CCONJ
ftr-353	3488	32	the	the	DET
ftr-353	3488	33	irs	irs	PROPN
ftr-353	3488	34	from	from	ADP
ftr-353	3488	35	raising	raise	VERB
ftr-353	3488	36	or	or	CCONJ
ftr-353	3488	37	disputing	dispute	VERB
ftr-353	3488	38	the	the	DET
ftr-353	3488	39	2001	2001	NUM
ftr-353	3488	40	nol	nol	NOUN
ftr-353	3488	41	249	249	NUM
ftr-353	3488	42	florida	florida	PROPN
ftr-353	3488	43	tax	tax	NOUN
ftr-353	3488	44	review	review	NOUN
ftr-353	3488	45	[	[	X
ftr-353	3488	46	vol	vol	NOUN
ftr-353	3488	47	.	.	PUNCT
ftr-353	3489	1	10	10	NUM
ftr-353	3489	2	:	:	PUNCT
ftr-353	3489	3	si	si	X
ftr-353	3489	4	carryback	carryback	NOUN
ftr-353	3489	5	and	and	CCONJ
ftr-353	3489	6	its	its	PRON
ftr-353	3489	7	effect	effect	NOUN
ftr-353	3489	8	upon	upon	SCONJ
ftr-353	3489	9	the	the	DET
ftr-353	3489	10	1999	1999	NUM
ftr-353	3489	11	and	and	CCONJ
ftr-353	3489	12	2000	2000	NUM
ftr-353	3489	13	tax	tax	NOUN
ftr-353	3489	14	liabilities	liability	NOUN
ftr-353	3489	15	.	.	PUNCT
ftr-353	3490	1	the	the	DET
ftr-353	3490	2	reason	reason	NOUN
ftr-353	3490	3	res	re	NOUN
ftr-353	3490	4	judicata	judicata	NOUN
ftr-353	3490	5	did	do	AUX
ftr-353	3490	6	not	not	PART
ftr-353	3490	7	bar	bar	VERB
ftr-353	3490	8	relitigation	relitigation	NOUN
ftr-353	3490	9	of	of	ADP
ftr-353	3490	10	the	the	DET
ftr-353	3490	11	impact	impact	NOUN
ftr-353	3490	12	of	of	ADP
ftr-353	3490	13	the	the	DET
ftr-353	3490	14	nol	nol	NOUN
ftr-353	3490	15	carryback	carryback	NOUN
ftr-353	3490	16	was	be	AUX
ftr-353	3490	17	that	that	SCONJ
ftr-353	3490	18	§	§	PROPN
ftr-353	3490	19	6511(d)(2)(b	6511(d)(2)(b	NUM
ftr-353	3490	20	)	)	PUNCT
ftr-353	3490	21	explicitly	explicitly	ADV
ftr-353	3490	22	permits	permit	VERB
ftr-353	3490	23	the	the	DET
ftr-353	3490	24	taxpayer	taxpayer	NOUN
ftr-353	3490	25	to	to	PART
ftr-353	3490	26	pay	pay	VERB
ftr-353	3490	27	the	the	DET
ftr-353	3490	28	summary	summary	NOUN
ftr-353	3490	29	assessments	assessment	NOUN
ftr-353	3490	30	and	and	CCONJ
ftr-353	3490	31	pursue	pursue	VERB
ftr-353	3490	32	an	an	DET
ftr-353	3490	33	overpayment	overpayment	ADJ
ftr-353	3490	34	remedy	remedy	NOUN
ftr-353	3490	35	for	for	ADP
ftr-353	3490	36	nol	nol	NOUN
ftr-353	3490	37	carrybacks	carryback	NOUN
ftr-353	3490	38	without	without	ADP
ftr-353	3490	39	the	the	DET
ftr-353	3490	40	bar	bar	NOUN
ftr-353	3490	41	of	of	ADP
ftr-353	3490	42	res	re	NOUN
ftr-353	3490	43	judicata	judicata	NOUN
ftr-353	3490	44	.	.	PUNCT
ftr-353	3491	1	on	on	ADP
ftr-353	3491	2	the	the	DET
ftr-353	3491	3	other	other	ADJ
ftr-353	3491	4	side	side	NOUN
ftr-353	3491	5	of	of	ADP
ftr-353	3491	6	the	the	DET
ftr-353	3491	7	coin	coin	NOUN
ftr-353	3491	8	,	,	PUNCT
ftr-353	3491	9	although	although	SCONJ
ftr-353	3491	10	§	§	PROPN
ftr-353	3491	11	6212(c)(1	6212(c)(1	NUM
ftr-353	3491	12	)	)	PUNCT
ftr-353	3491	13	generally	generally	ADV
ftr-353	3491	14	bars	bar	VERB
ftr-353	3491	15	the	the	DET
ftr-353	3491	16	irs	irs	PROPN
ftr-353	3491	17	from	from	ADP
ftr-353	3491	18	issuing	issue	VERB
ftr-353	3491	19	a	a	DET
ftr-353	3491	20	second	second	ADJ
ftr-353	3491	21	notice	notice	NOUN
ftr-353	3491	22	of	of	ADP
ftr-353	3491	23	deficiency	deficiency	NOUN
ftr-353	3491	24	after	after	SCONJ
ftr-353	3491	25	a	a	DET
ftr-353	3491	26	taxpayer	taxpayer	NOUN
ftr-353	3491	27	has	have	AUX
ftr-353	3491	28	filed	file	VERB
ftr-353	3491	29	a	a	DET
ftr-353	3491	30	tax	tax	NOUN
ftr-353	3491	31	court	court	NOUN
ftr-353	3491	32	petition	petition	NOUN
ftr-353	3491	33	,	,	PUNCT
ftr-353	3491	34	§	§	PROPN
ftr-353	3491	35	6213(b)(1	6213(b)(1	NUM
ftr-353	3491	36	)	)	PUNCT
ftr-353	3491	37	and	and	CCONJ
ftr-353	3491	38	(	(	PUNCT
ftr-353	3491	39	3	3	X
ftr-353	3491	40	)	)	PUNCT
ftr-353	3491	41	expressly	expressly	ADV
ftr-353	3491	42	allow	allow	VERB
ftr-353	3491	43	the	the	DET
ftr-353	3491	44	irs	irs	PROPN
ftr-353	3491	45	to	to	PART
ftr-353	3491	46	determine	determine	VERB
ftr-353	3491	47	an	an	DET
ftr-353	3491	48	additional	additional	ADJ
ftr-353	3491	49	deficiency	deficiency	NOUN
ftr-353	3491	50	that	that	PRON
ftr-353	3491	51	results	result	VERB
ftr-353	3491	52	from	from	ADP
ftr-353	3491	53	a	a	DET
ftr-353	3491	54	tentative	tentative	ADJ
ftr-353	3491	55	carryback	carryback	NOUN
ftr-353	3491	56	refund	refund	NOUN
ftr-353	3491	57	even	even	ADV
ftr-353	3491	58	if	if	SCONJ
ftr-353	3491	59	the	the	DET
ftr-353	3491	60	irs	irs	PROPN
ftr-353	3491	61	has	have	AUX
ftr-353	3491	62	previously	previously	ADV
ftr-353	3491	63	issued	issue	VERB
ftr-353	3491	64	a	a	DET
ftr-353	3491	65	deficiency	deficiency	NOUN
ftr-353	3491	66	notice	notice	NOUN
ftr-353	3491	67	of	of	ADP
ftr-353	3491	68	for	for	ADP
ftr-353	3491	69	the	the	DET
ftr-353	3491	70	carryback	carryback	ADJ
ftr-353	3491	71	year	year	NOUN
ftr-353	3491	72	and	and	CCONJ
ftr-353	3491	73	the	the	DET
ftr-353	3491	74	taxpayer	taxpayer	NOUN
ftr-353	3491	75	has	have	AUX
ftr-353	3491	76	filed	file	VERB
ftr-353	3491	77	a	a	DET
ftr-353	3491	78	tax	tax	NOUN
ftr-353	3491	79	court	court	NOUN
ftr-353	3491	80	petition	petition	NOUN
ftr-353	3491	81	.	.	PUNCT
ftr-353	3492	1	the	the	DET
ftr-353	3492	2	court	court	NOUN
ftr-353	3492	3	emphasized	emphasize	VERB
ftr-353	3492	4	that	that	SCONJ
ftr-353	3492	5	it	it	PRON
ftr-353	3492	6	was	be	AUX
ftr-353	3492	7	not	not	PART
ftr-353	3492	8	holding	hold	VERB
ftr-353	3492	9	simply	simply	ADV
ftr-353	3492	10	that	that	SCONJ
ftr-353	3492	11	§	§	PROPN
ftr-353	3492	12	6212(c)(1	6212(c)(1	NUM
ftr-353	3492	13	)	)	PUNCT
ftr-353	3492	14	by	by	ADP
ftr-353	3492	15	itself	itself	PRON
ftr-353	3492	16	trumps	trump	VERB
ftr-353	3492	17	res	re	NOUN
ftr-353	3492	18	judicata	judicata	NOUN
ftr-353	3492	19	,	,	PUNCT
ftr-353	3492	20	and	and	CCONJ
ftr-353	3492	21	that	that	SCONJ
ftr-353	3492	22	the	the	DET
ftr-353	3492	23	irs	irs	PROPN
ftr-353	3492	24	avoids	avoid	VERB
ftr-353	3492	25	res	re	NOUN
ftr-353	3492	26	judicata	judicata	NOUN
ftr-353	3492	27	whenever	whenever	SCONJ
ftr-353	3492	28	it	it	PRON
ftr-353	3492	29	is	be	AUX
ftr-353	3492	30	permitted	permit	VERB
ftr-353	3492	31	by	by	ADP
ftr-353	3492	32	§	§	PROPN
ftr-353	3492	33	6212(c)(1	6212(c)(1	NUM
ftr-353	3492	34	)	)	PUNCT
ftr-353	3492	35	to	to	PART
ftr-353	3492	36	determine	determine	VERB
ftr-353	3492	37	an	an	DET
ftr-353	3492	38	additional	additional	ADJ
ftr-353	3492	39	deficiency	deficiency	NOUN
ftr-353	3492	40	,	,	PUNCT
ftr-353	3492	41	but	but	CCONJ
ftr-353	3492	42	that	that	SCONJ
ftr-353	3492	43	§	§	PROPN
ftr-353	3492	44	§	§	PROPN
ftr-353	3492	45	6411	6411	NUM
ftr-353	3492	46	,	,	PUNCT
ftr-353	3492	47	6212(c)(1	6212(c)(1	NUM
ftr-353	3492	48	)	)	PUNCT
ftr-353	3492	49	,	,	PUNCT
ftr-353	3492	50	and	and	CCONJ
ftr-353	3492	51	6213(b)(3	6213(b)(3	NOUN
ftr-353	3492	52	)	)	PUNCT
ftr-353	3492	53	create	create	VERB
ftr-353	3492	54	a	a	DET
ftr-353	3492	55	unique	unique	ADJ
ftr-353	3492	56	procedure	procedure	NOUN
ftr-353	3492	57	for	for	ADP
ftr-353	3492	58	tentative	tentative	ADJ
ftr-353	3492	59	carryback	carryback	ADJ
ftr-353	3492	60	refunds	refund	NOUN
ftr-353	3492	61	,	,	PUNCT
ftr-353	3492	62	because	because	SCONJ
ftr-353	3492	63	recapture	recapture	NOUN
ftr-353	3492	64	of	of	ADP
ftr-353	3492	65	a	a	DET
ftr-353	3492	66	tentatively	tentatively	ADV
ftr-353	3492	67	allowed	allow	VERB
ftr-353	3492	68	refund	refund	NOUN
ftr-353	3492	69	is	be	AUX
ftr-353	3492	70	not	not	PART
ftr-353	3492	71	ordinarily	ordinarily	ADV
ftr-353	3492	72	the	the	DET
ftr-353	3492	73	subject	subject	NOUN
ftr-353	3492	74	of	of	ADP
ftr-353	3492	75	a	a	DET
ftr-353	3492	76	taxpayer	taxpayer	NOUN
ftr-353	3492	77	’s	’s	PART
ftr-353	3492	78	petition	petition	NOUN
ftr-353	3492	79	in	in	ADP
ftr-353	3492	80	a	a	DET
ftr-353	3492	81	deficiency	deficiency	NOUN
ftr-353	3492	82	case	case	NOUN
ftr-353	3492	83	.	.	PUNCT
ftr-353	3493	1	however	however	ADV
ftr-353	3493	2	,	,	PUNCT
ftr-353	3493	3	in	in	ADP
ftr-353	3493	4	the	the	DET
ftr-353	3493	5	end	end	NOUN
ftr-353	3493	6	the	the	DET
ftr-353	3493	7	court	court	NOUN
ftr-353	3493	8	held	hold	VERB
ftr-353	3493	9	for	for	ADP
ftr-353	3493	10	the	the	DET
ftr-353	3493	11	irs	irs	PROPN
ftr-353	3493	12	,	,	PUNCT
ftr-353	3493	13	concluding	conclude	VERB
ftr-353	3493	14	that	that	SCONJ
ftr-353	3493	15	because	because	SCONJ
ftr-353	3493	16	the	the	DET
ftr-353	3493	17	taxpayer	taxpayer	NOUN
ftr-353	3493	18	failed	fail	VERB
ftr-353	3493	19	to	to	PART
ftr-353	3493	20	carry	carry	VERB
ftr-353	3493	21	the	the	DET
ftr-353	3493	22	burden	burden	NOUN
ftr-353	3493	23	of	of	ADP
ftr-353	3493	24	proving	prove	VERB
ftr-353	3493	25	its	its	PRON
ftr-353	3493	26	loss	loss	NOUN
ftr-353	3493	27	in	in	ADP
ftr-353	3493	28	2001	2001	NUM
ftr-353	3493	29	and	and	CCONJ
ftr-353	3493	30	establishing	establish	VERB
ftr-353	3493	31	the	the	DET
ftr-353	3493	32	validity	validity	NOUN
ftr-353	3493	33	of	of	ADP
ftr-353	3493	34	the	the	DET
ftr-353	3493	35	carrybacks	carryback	NOUN
ftr-353	3493	36	to	to	ADP
ftr-353	3493	37	1999	1999	NUM
ftr-353	3493	38	and	and	CCONJ
ftr-353	3493	39	2000	2000	NUM
ftr-353	3493	40	,	,	PUNCT
ftr-353	3493	41	having	having	AUX
ftr-353	3493	42	conceded	concede	VERB
ftr-353	3493	43	the	the	DET
ftr-353	3493	44	issue	issue	NOUN
ftr-353	3493	45	by	by	ADP
ftr-353	3493	46	not	not	PART
ftr-353	3493	47	raising	raise	VERB
ftr-353	3493	48	it	it	PRON
ftr-353	3493	49	the	the	DET
ftr-353	3493	50	cdp	cdp	PROPN
ftr-353	3493	51	hearing	hearing	NOUN
ftr-353	3493	52	,	,	PUNCT
ftr-353	3493	53	the	the	DET
ftr-353	3493	54	proposed	propose	VERB
ftr-353	3493	55	levy	levy	NOUN
ftr-353	3493	56	to	to	PART
ftr-353	3493	57	collect	collect	VERB
ftr-353	3493	58	the	the	DET
ftr-353	3493	59	summary	summary	NOUN
ftr-353	3493	60	assessment	assessment	NOUN
ftr-353	3493	61	would	would	AUX
ftr-353	3493	62	be	be	AUX
ftr-353	3493	63	upheld	uphold	VERB
ftr-353	3493	64	.	.	PUNCT
ftr-353	3494	1	10	10	NUM
ftr-353	3494	2	.	.	X
ftr-353	3494	3	electronic	electronic	ADJ
ftr-353	3494	4	filing	filing	NOUN
ftr-353	3494	5	to	to	PART
ftr-353	3494	6	be	be	AUX
ftr-353	3494	7	required	require	VERB
ftr-353	3494	8	beginning	beginning	NOUN
ftr-353	3494	9	in	in	ADP
ftr-353	3494	10	2011	2011	NUM
ftr-353	3494	11	.	.	PUNCT
ftr-353	3495	1	section	section	NOUN
ftr-353	3495	2	17	17	NUM
ftr-353	3495	3	of	of	ADP
ftr-353	3495	4	whaba	whaba	PROPN
ftr-353	3495	5	mandates	mandate	VERB
ftr-353	3495	6	that	that	PRON
ftr-353	3495	7	the	the	DET
ftr-353	3495	8	irs	irs	PROPN
ftr-353	3495	9	require	require	VERB
ftr-353	3495	10	electronic	electronic	ADJ
ftr-353	3495	11	filing	filing	NOUN
ftr-353	3495	12	by	by	ADP
ftr-353	3495	13	“	"	PUNCT
ftr-353	3495	14	specified	specify	VERB
ftr-353	3495	15	tax	tax	NOUN
ftr-353	3495	16	return	return	NOUN
ftr-353	3495	17	preparers	preparer	NOUN
ftr-353	3495	18	”	"	PUNCT
ftr-353	3495	19	for	for	ADP
ftr-353	3495	20	all	all	DET
ftr-353	3495	21	tax	tax	NOUN
ftr-353	3495	22	returns	return	NOUN
ftr-353	3495	23	filed	file	VERB
ftr-353	3495	24	after	after	ADP
ftr-353	3495	25	12/31/10	12/31/10	PROPN
ftr-353	3495	26	.	.	PROPN
ftr-353	3495	27	specified	specify	VERB
ftr-353	3495	28	tax	tax	NOUN
ftr-353	3495	29	return	return	NOUN
ftr-353	3495	30	preparers	preparer	NOUN
ftr-353	3495	31	are	be	AUX
ftr-353	3495	32	“	"	PUNCT
ftr-353	3495	33	all	all	DET
ftr-353	3495	34	return	return	NOUN
ftr-353	3495	35	preparers	preparer	NOUN
ftr-353	3495	36	except	except	SCONJ
ftr-353	3495	37	those	those	PRON
ftr-353	3495	38	who	who	PRON
ftr-353	3495	39	neither	neither	CCONJ
ftr-353	3495	40	prepare	prepare	VERB
ftr-353	3495	41	nor	nor	CCONJ
ftr-353	3495	42	reasonably	reasonably	ADV
ftr-353	3495	43	expect	expect	VERB
ftr-353	3495	44	to	to	PART
ftr-353	3495	45	prepare	prepare	VERB
ftr-353	3495	46	ten	ten	NUM
ftr-353	3495	47	or	or	CCONJ
ftr-353	3495	48	more	more	ADJ
ftr-353	3495	49	individual	individual	ADJ
ftr-353	3495	50	income	income	NOUN
ftr-353	3495	51	tax	tax	NOUN
ftr-353	3495	52	returns	return	NOUN
ftr-353	3495	53	[	[	X
ftr-353	3495	54	including	include	VERB
ftr-353	3495	55	returns	return	NOUN
ftr-353	3495	56	for	for	ADP
ftr-353	3495	57	estates	estate	NOUN
ftr-353	3495	58	and	and	CCONJ
ftr-353	3495	59	trusts	trust	NOUN
ftr-353	3495	60	]	]	PUNCT
ftr-353	3495	61	in	in	ADP
ftr-353	3495	62	a	a	DET
ftr-353	3495	63	calendar	calendar	NOUN
ftr-353	3495	64	year	year	NOUN
ftr-353	3495	65	.	.	PUNCT
ftr-353	3495	66	”	"	PUNCT
ftr-353	3496	1	11	11	NUM
ftr-353	3496	2	.	.	PUNCT
ftr-353	3496	3	burton	burton	PROPN
ftr-353	3496	4	kanter	kanter	PROPN
ftr-353	3496	5	got	get	VERB
ftr-353	3496	6	in	in	ADP
ftr-353	3496	7	trouble	trouble	NOUN
ftr-353	3496	8	again	again	ADV
ftr-353	3496	9	,	,	PUNCT
ftr-353	3496	10	and	and	CCONJ
ftr-353	3496	11	this	this	DET
ftr-353	3496	12	time	time	NOUN
ftr-353	3496	13	it	it	PRON
ftr-353	3496	14	followed	follow	VERB
ftr-353	3496	15	him	he	PRON
ftr-353	3496	16	to	to	ADP
ftr-353	3496	17	the	the	DET
ftr-353	3496	18	grave	grave	NOUN
ftr-353	3496	19	.	.	PUNCT
ftr-353	3497	1	investment	investment	NOUN
ftr-353	3497	2	research	research	NOUN
ftr-353	3497	3	associates	associates	PROPN
ftr-353	3497	4	,	,	PUNCT
ftr-353	3497	5	ltd	ltd	PROPN
ftr-353	3497	6	.	.	PROPN
ftr-353	3498	1	v.	v.	PROPN
ftr-353	3498	2	commissioner	commissioner	PROPN
ftr-353	3498	3	,	,	PUNCT
ftr-353	3498	4	t.c	t.c	PROPN
ftr-353	3498	5	.	.	PROPN
ftr-353	3498	6	memo	memo	NOUN
ftr-353	3498	7	.	.	PUNCT
ftr-353	3499	1	1999	1999	NUM
ftr-353	3499	2	-	-	SYM
ftr-353	3499	3	407	407	NUM
ftr-353	3499	4	(	(	PUNCT
ftr-353	3499	5	12/15/99	12/15/99	NUM
ftr-353	3499	6	)	)	PUNCT
ftr-353	3499	7	.	.	PUNCT
ftr-353	3500	1	in	in	ADP
ftr-353	3500	2	a	a	DET
ftr-353	3500	3	600	600	NUM
ftr-353	3500	4	-	-	PUNCT
ftr-353	3500	5	page	page	NOUN
ftr-353	3500	6	opinion	opinion	NOUN
ftr-353	3500	7	,	,	PUNCT
ftr-353	3500	8	burton	burton	PROPN
ftr-353	3500	9	kanter	kanter	PROPN
ftr-353	3500	10	was	be	AUX
ftr-353	3500	11	held	hold	VERB
ftr-353	3500	12	liable	liable	ADJ
ftr-353	3500	13	for	for	ADP
ftr-353	3500	14	the	the	DET
ftr-353	3500	15	§	§	PROPN
ftr-353	3500	16	6653	6653	NUM
ftr-353	3500	17	fraud	fraud	NOUN
ftr-353	3500	18	penalty	penalty	NOUN
ftr-353	3500	19	by	by	ADP
ftr-353	3500	20	reason	reason	NOUN
ftr-353	3500	21	of	of	ADP
ftr-353	3500	22	his	his	PRON
ftr-353	3500	23	being	be	AUX
ftr-353	3500	24	“	"	PUNCT
ftr-353	3500	25	the	the	DET
ftr-353	3500	26	architect	architect	NOUN
ftr-353	3500	27	who	who	PRON
ftr-353	3500	28	planned	plan	VERB
ftr-353	3500	29	and	and	CCONJ
ftr-353	3500	30	executed	execute	VERB
ftr-353	3500	31	the	the	DET
ftr-353	3500	32	elaborate	elaborate	ADJ
ftr-353	3500	33	scheme	scheme	NOUN
ftr-353	3500	34	with	with	ADP
ftr-353	3500	35	respect	respect	NOUN
ftr-353	3500	36	to	to	ADP
ftr-353	3500	37	…	…	PUNCT
ftr-353	3500	38	kickback	kickback	NOUN
ftr-353	3500	39	income	income	NOUN
ftr-353	3500	40	payments	payment	NOUN
ftr-353	3500	41	...	...	PUNCT
ftr-353	3500	42	.	.	PUNCT
ftr-353	3500	43	”	"	PUNCT
ftr-353	3501	1	•	•	ADP
ftr-353	3501	2	at	at	ADP
ftr-353	3501	3	first	first	ADV
ftr-353	3501	4	,	,	PUNCT
ftr-353	3501	5	he	he	PRON
ftr-353	3501	6	was	be	AUX
ftr-353	3501	7	unable	unable	ADJ
ftr-353	3501	8	to	to	PART
ftr-353	3501	9	wriggle	wriggle	VERB
ftr-353	3501	10	out	out	ADP
ftr-353	3501	11	,	,	PUNCT
ftr-353	3501	12	the	the	DET
ftr-353	3501	13	way	way	NOUN
ftr-353	3501	14	he	he	PRON
ftr-353	3501	15	did	do	VERB
ftr-353	3501	16	25	25	NUM
ftr-353	3501	17	years	year	NOUN
ftr-353	3501	18	ago	ago	ADV
ftr-353	3501	19	when	when	SCONJ
ftr-353	3501	20	he	he	PRON
ftr-353	3501	21	was	be	AUX
ftr-353	3501	22	acquitted	acquit	VERB
ftr-353	3501	23	by	by	ADP
ftr-353	3501	24	a	a	DET
ftr-353	3501	25	jury	jury	NOUN
ftr-353	3501	26	.	.	PUNCT
ftr-353	3502	1	(	(	PUNCT
ftr-353	3502	2	his	his	PRON
ftr-353	3502	3	partner	partner	NOUN
ftr-353	3502	4	was	be	AUX
ftr-353	3502	5	convicted	convict	VERB
ftr-353	3502	6	and	and	CCONJ
ftr-353	3502	7	imprisoned	imprison	VERB
ftr-353	3502	8	.	.	PUNCT
ftr-353	3503	1	see	see	VERB
ftr-353	3503	2	united	united	PROPN
ftr-353	3503	3	states	states	PROPN
ftr-353	3503	4	v.	v.	ADP
ftr-353	3503	5	baskes	baske	NOUN
ftr-353	3503	6	,	,	PUNCT
ftr-353	3503	7	649	649	NUM
ftr-353	3503	8	f.2d	f.2d	NOUN
ftr-353	3503	9	471	471	NUM
ftr-353	3503	10	(	(	PUNCT
ftr-353	3503	11	7th	7th	ADJ
ftr-353	3503	12	cir	cir	NOUN
ftr-353	3503	13	.	.	PUNCT
ftr-353	3503	14	1980	1980	NUM
ftr-353	3503	15	)	)	PUNCT
ftr-353	3503	16	,	,	PUNCT
ftr-353	3503	17	cert	cert	PROPN
ftr-353	3503	18	.	.	PUNCT
ftr-353	3504	1	denied	deny	VERB
ftr-353	3504	2	,	,	PUNCT
ftr-353	3504	3	450	450	NUM
ftr-353	3504	4	u.s	u.s	PROPN
ftr-353	3504	5	.	.	PROPN
ftr-353	3504	6	1000	1000	NUM
ftr-353	3504	7	(	(	PUNCT
ftr-353	3504	8	1981	1981	NUM
ftr-353	3504	9	)	)	PUNCT
ftr-353	3504	10	.	.	PUNCT
ftr-353	3504	11	)	)	PUNCT
ftr-353	3505	1	the	the	DET
ftr-353	3505	2	taxpayers	taxpayer	NOUN
ftr-353	3505	3	subsequently	subsequently	ADV
ftr-353	3505	4	moved	move	VERB
ftr-353	3505	5	to	to	PART
ftr-353	3505	6	have	have	VERB
ftr-353	3505	7	access	access	NOUN
ftr-353	3505	8	to	to	ADP
ftr-353	3505	9	the	the	DET
ftr-353	3505	10	special	special	ADJ
ftr-353	3505	11	trial	trial	NOUN
ftr-353	3505	12	judge	judge	NOUN
ftr-353	3505	13	’s	’s	PART
ftr-353	3505	14	“	"	PUNCT
ftr-353	3505	15	reports	report	NOUN
ftr-353	3505	16	,	,	PUNCT
ftr-353	3505	17	draft	draft	NOUN
ftr-353	3505	18	opinions	opinion	NOUN
ftr-353	3505	19	,	,	PUNCT
ftr-353	3505	20	or	or	CCONJ
ftr-353	3505	21	similar	similar	ADJ
ftr-353	3505	22	documents	document	NOUN
ftr-353	3505	23	”	"	PUNCT
ftr-353	3505	24	prepared	prepare	VERB
ftr-353	3505	25	under	under	ADP
ftr-353	3505	26	tax	tax	NOUN
ftr-353	3505	27	court	court	NOUN
ftr-353	3505	28	rule	rule	NOUN
ftr-353	3505	29	183(b	183(b	NOUN
ftr-353	3505	30	)	)	PUNCT
ftr-353	3505	31	.	.	PUNCT
ftr-353	3506	1	they	they	PRON
ftr-353	3506	2	based	base	VERB
ftr-353	3506	3	their	their	PRON
ftr-353	3506	4	motion	motion	NOUN
ftr-353	3506	5	on	on	ADP
ftr-353	3506	6	conversations	conversation	NOUN
ftr-353	3506	7	with	with	ADP
ftr-353	3506	8	two	two	NUM
ftr-353	3506	9	unnamed	unnamed	ADJ
ftr-353	3506	10	tax	tax	NOUN
ftr-353	3506	11	court	court	NOUN
ftr-353	3506	12	judges	judge	NOUN
ftr-353	3506	13	that	that	SCONJ
ftr-353	3506	14	the	the	DET
ftr-353	3506	15	original	original	ADJ
ftr-353	3506	16	draft	draft	NOUN
ftr-353	3506	17	opinion	opinion	NOUN
ftr-353	3506	18	from	from	ADP
ftr-353	3506	19	the	the	DET
ftr-353	3506	20	special	special	ADJ
ftr-353	3506	21	trial	trial	NOUN
ftr-353	3506	22	judge	judge	NOUN
ftr-353	3506	23	was	be	AUX
ftr-353	3506	24	changed	change	VERB
ftr-353	3506	25	by	by	ADP
ftr-353	3506	26	judge	judge	NOUN
ftr-353	3506	27	2010	2010	NUM
ftr-353	3506	28	]	]	PUNCT
ftr-353	3506	29	recent	recent	ADJ
ftr-353	3506	30	developments	development	NOUN
ftr-353	3506	31	in	in	ADP
ftr-353	3506	32	federal	federal	ADJ
ftr-353	3506	33	income	income	NOUN
ftr-353	3506	34	taxation	taxation	NOUN
ftr-353	3506	35	250	250	NUM
ftr-353	3506	36	dawson	dawson	PROPN
ftr-353	3506	37	before	before	SCONJ
ftr-353	3506	38	he	he	PRON
ftr-353	3506	39	adopted	adopt	VERB
ftr-353	3506	40	it	it	PRON
ftr-353	3506	41	.	.	PUNCT
ftr-353	3507	1	(	(	PUNCT
ftr-353	3507	2	kanter	kanter	PROPN
ftr-353	3507	3	’s	’s	PART
ftr-353	3507	4	attorney	attorney	NOUN
ftr-353	3507	5	later	later	ADV
ftr-353	3507	6	revealed	reveal	VERB
ftr-353	3507	7	the	the	DET
ftr-353	3507	8	names	name	NOUN
ftr-353	3507	9	of	of	ADP
ftr-353	3507	10	the	the	DET
ftr-353	3507	11	two	two	NUM
ftr-353	3507	12	judges	judge	NOUN
ftr-353	3507	13	,	,	PUNCT
ftr-353	3507	14	when	when	SCONJ
ftr-353	3507	15	asked	ask	VERB
ftr-353	3507	16	at	at	ADP
ftr-353	3507	17	oral	oral	ADJ
ftr-353	3507	18	argument	argument	NOUN
ftr-353	3507	19	to	to	ADP
ftr-353	3507	20	the	the	DET
ftr-353	3507	21	seventh	seventh	ADJ
ftr-353	3507	22	circuit	circuit	NOUN
ftr-353	3507	23	,	,	PUNCT
ftr-353	3507	24	as	as	ADP
ftr-353	3507	25	tax	tax	NOUN
ftr-353	3507	26	court	court	NOUN
ftr-353	3507	27	judge	judge	PROPN
ftr-353	3507	28	julian	julian	PROPN
ftr-353	3507	29	jacobs	jacobs	PROPN
ftr-353	3507	30	and	and	CCONJ
ftr-353	3507	31	chief	chief	ADJ
ftr-353	3507	32	special	special	ADJ
ftr-353	3507	33	trial	trial	NOUN
ftr-353	3507	34	judge	judge	NOUN
ftr-353	3507	35	peter	peter	PROPN
ftr-353	3507	36	j.	j.	PROPN
ftr-353	3507	37	panuthos	panuthos	PROPN
ftr-353	3507	38	.	.	PUNCT
ftr-353	3508	1	see	see	VERB
ftr-353	3508	2	the	the	DET
ftr-353	3508	3	text	text	NOUN
ftr-353	3508	4	at	at	ADP
ftr-353	3508	5	footnote	footnote	NOUN
ftr-353	3508	6	1	1	NUM
ftr-353	3508	7	of	of	ADP
ftr-353	3508	8	judge	judge	PROPN
ftr-353	3508	9	cudahy	cudahy	PROPN
ftr-353	3508	10	’s	’s	PART
ftr-353	3508	11	dissent	dissent	NOUN
ftr-353	3508	12	in	in	ADP
ftr-353	3508	13	the	the	DET
ftr-353	3508	14	seventh	seventh	ADJ
ftr-353	3508	15	circuit	circuit	PROPN
ftr-353	3508	16	kanter	kanter	PROPN
ftr-353	3508	17	estate	estate	PROPN
ftr-353	3508	18	opinion	opinion	NOUN
ftr-353	3508	19	,	,	PUNCT
ftr-353	3508	20	below	below	ADV
ftr-353	3508	21	.	.	PUNCT
ftr-353	3508	22	)	)	PUNCT
ftr-353	3509	1	they	they	PRON
ftr-353	3509	2	were	be	AUX
ftr-353	3509	3	turned	turn	VERB
ftr-353	3509	4	down	down	ADP
ftr-353	3509	5	because	because	SCONJ
ftr-353	3509	6	the	the	DET
ftr-353	3509	7	tax	tax	NOUN
ftr-353	3509	8	court	court	NOUN
ftr-353	3509	9	held	hold	VERB
ftr-353	3509	10	that	that	SCONJ
ftr-353	3509	11	the	the	DET
ftr-353	3509	12	documents	document	NOUN
ftr-353	3509	13	related	relate	VERB
ftr-353	3509	14	to	to	ADP
ftr-353	3509	15	its	its	PRON
ftr-353	3509	16	internal	internal	ADJ
ftr-353	3509	17	deliberative	deliberative	ADJ
ftr-353	3509	18	processes	process	NOUN
ftr-353	3509	19	.	.	PUNCT
ftr-353	3510	1	see	see	VERB
ftr-353	3510	2	,	,	PUNCT
ftr-353	3510	3	tax	tax	NOUN
ftr-353	3510	4	court	court	NOUN
ftr-353	3510	5	order	order	NOUN
ftr-353	3510	6	denying	deny	VERB
ftr-353	3510	7	motion	motion	NOUN
ftr-353	3510	8	,	,	PUNCT
ftr-353	3510	9	2001	2001	NUM
ftr-353	3510	10	tnt	tnt	PROPN
ftr-353	3510	11	23	23	NUM
ftr-353	3510	12	-	-	SYM
ftr-353	3510	13	31	31	NUM
ftr-353	3510	14	(	(	PUNCT
ftr-353	3510	15	4/26/00	4/26/00	NUM
ftr-353	3510	16	)	)	PUNCT
ftr-353	3510	17	and	and	CCONJ
ftr-353	3510	18	(	(	PUNCT
ftr-353	3510	19	on	on	ADP
ftr-353	3510	20	reconsideration	reconsideration	NOUN
ftr-353	3510	21	)	)	PUNCT
ftr-353	3510	22	2001	2001	NUM
ftr-353	3510	23	tnt	tnt	NOUN
ftr-353	3510	24	23	23	NUM
ftr-353	3510	25	-	-	SYM
ftr-353	3510	26	30	30	NUM
ftr-353	3510	27	(	(	PUNCT
ftr-353	3510	28	8/30/00	8/30/00	NUM
ftr-353	3510	29	)	)	PUNCT
ftr-353	3510	30	.	.	PUNCT
ftr-353	3511	1	(	(	PUNCT
ftr-353	3511	2	a	a	X
ftr-353	3511	3	)	)	PUNCT
ftr-353	3511	4	and	and	CCONJ
ftr-353	3511	5	the	the	DET
ftr-353	3511	6	tax	tax	NOUN
ftr-353	3511	7	court	court	NOUN
ftr-353	3511	8	’s	’s	PART
ftr-353	3511	9	procedures	procedure	NOUN
ftr-353	3511	10	are	be	AUX
ftr-353	3511	11	vindicated	vindicate	VERB
ftr-353	3511	12	and	and	CCONJ
ftr-353	3511	13	taxpayer	taxpayer	PROPN
ftr-353	3511	14	ballard	ballard	PROPN
ftr-353	3511	15	loses	lose	VERB
ftr-353	3511	16	on	on	ADP
ftr-353	3511	17	appeal	appeal	NOUN
ftr-353	3511	18	on	on	ADP
ftr-353	3511	19	the	the	DET
ftr-353	3511	20	fraud	fraud	NOUN
ftr-353	3511	21	issue	issue	NOUN
ftr-353	3511	22	in	in	ADP
ftr-353	3511	23	the	the	DET
ftr-353	3511	24	eleventh	eleventh	ADJ
ftr-353	3511	25	circuit	circuit	NOUN
ftr-353	3511	26	.	.	PUNCT
ftr-353	3512	1	ballard	ballard	PROPN
ftr-353	3512	2	v.	v.	PROPN
ftr-353	3512	3	commissioner	commissioner	PROPN
ftr-353	3512	4	,	,	PUNCT
ftr-353	3512	5	321	321	NUM
ftr-353	3512	6	f.3d	f.3d	NUM
ftr-353	3512	7	1037	1037	NUM
ftr-353	3512	8	(	(	PUNCT
ftr-353	3512	9	11th	11th	ADJ
ftr-353	3512	10	cir	cir	NOUN
ftr-353	3512	11	.	.	PUNCT
ftr-353	3513	1	2/13/03	2/13/03	NUM
ftr-353	3513	2	)	)	PUNCT
ftr-353	3513	3	,	,	PUNCT
ftr-353	3513	4	aff’g	aff’g	PROPN
ftr-353	3513	5	t.c	t.c	PROPN
ftr-353	3513	6	.	.	PROPN
ftr-353	3513	7	memo	memo	NOUN
ftr-353	3513	8	.	.	PUNCT
ftr-353	3514	1	1999	1999	NUM
ftr-353	3514	2	-	-	SYM
ftr-353	3514	3	407	407	NUM
ftr-353	3514	4	.	.	PUNCT
ftr-353	3515	1	the	the	DET
ftr-353	3515	2	eleventh	eleventh	ADJ
ftr-353	3515	3	circuit	circuit	NOUN
ftr-353	3515	4	affirmed	affirm	VERB
ftr-353	3515	5	the	the	DET
ftr-353	3515	6	tax	tax	NOUN
ftr-353	3515	7	court	court	NOUN
ftr-353	3515	8	decision	decision	NOUN
ftr-353	3515	9	and	and	CCONJ
ftr-353	3515	10	rejected	reject	VERB
ftr-353	3515	11	the	the	DET
ftr-353	3515	12	taxpayers	taxpayer	NOUN
ftr-353	3515	13	’	'	PUNCT
ftr-353	3515	14	argument	argument	NOUN
ftr-353	3515	15	that	that	SCONJ
ftr-353	3515	16	changes	change	NOUN
ftr-353	3515	17	allegedly	allegedly	ADV
ftr-353	3515	18	made	make	VERB
ftr-353	3515	19	to	to	ADP
ftr-353	3515	20	the	the	DET
ftr-353	3515	21	original	original	ADJ
ftr-353	3515	22	draft	draft	NOUN
ftr-353	3515	23	opinion	opinion	NOUN
ftr-353	3515	24	from	from	ADP
ftr-353	3515	25	the	the	DET
ftr-353	3515	26	special	special	ADJ
ftr-353	3515	27	trial	trial	NOUN
ftr-353	3515	28	judge	judge	NOUN
ftr-353	3515	29	by	by	ADP
ftr-353	3515	30	judge	judge	PROPN
ftr-353	3515	31	dawson	dawson	PROPN
ftr-353	3515	32	before	before	SCONJ
ftr-353	3515	33	he	he	PRON
ftr-353	3515	34	adopted	adopt	VERB
ftr-353	3515	35	it	it	PRON
ftr-353	3515	36	were	be	AUX
ftr-353	3515	37	improper	improper	ADJ
ftr-353	3515	38	.	.	PUNCT
ftr-353	3516	1	judge	judge	PROPN
ftr-353	3516	2	fay	fay	PROPN
ftr-353	3516	3	stated	state	VERB
ftr-353	3516	4	:	:	PUNCT
ftr-353	3516	5	even	even	ADV
ftr-353	3516	6	assuming	assume	VERB
ftr-353	3516	7	dick	dick	PROPN
ftr-353	3516	8	’s	’s	PART
ftr-353	3516	9	[	[	X
ftr-353	3516	10	taxpayers	taxpayer	NOUN
ftr-353	3516	11	’	'	PUNCT
ftr-353	3516	12	lawyer	lawyer	NOUN
ftr-353	3516	13	’s	’s	PART
ftr-353	3516	14	]	]	PUNCT
ftr-353	3516	15	affidavit	affidavit	NOUN
ftr-353	3516	16	to	to	PART
ftr-353	3516	17	be	be	AUX
ftr-353	3516	18	true	true	ADJ
ftr-353	3516	19	and	and	CCONJ
ftr-353	3516	20	affording	afford	VERB
ftr-353	3516	21	petitioners	petitioner	NOUN
ftr-353	3516	22	-	-	PUNCT
ftr-353	3516	23	appellants	appellant	NOUN
ftr-353	3516	24	all	all	DET
ftr-353	3516	25	reasonable	reasonable	ADJ
ftr-353	3516	26	inferences	inference	NOUN
ftr-353	3516	27	,	,	PUNCT
ftr-353	3516	28	the	the	DET
ftr-353	3516	29	process	process	NOUN
ftr-353	3516	30	utilized	utilize	VERB
ftr-353	3516	31	in	in	ADP
ftr-353	3516	32	this	this	DET
ftr-353	3516	33	case	case	NOUN
ftr-353	3516	34	does	do	AUX
ftr-353	3516	35	not	not	PART
ftr-353	3516	36	give	give	VERB
ftr-353	3516	37	rise	rise	NOUN
ftr-353	3516	38	to	to	ADP
ftr-353	3516	39	due	due	ADJ
ftr-353	3516	40	process	process	NOUN
ftr-353	3516	41	concern	concern	NOUN
ftr-353	3516	42	.	.	PUNCT
ftr-353	3517	1	while	while	SCONJ
ftr-353	3517	2	the	the	DET
ftr-353	3517	3	procedures	procedure	NOUN
ftr-353	3517	4	used	use	VERB
ftr-353	3517	5	in	in	ADP
ftr-353	3517	6	the	the	DET
ftr-353	3517	7	tax	tax	NOUN
ftr-353	3517	8	court	court	NOUN
ftr-353	3517	9	may	may	AUX
ftr-353	3517	10	be	be	AUX
ftr-353	3517	11	unique	unique	ADJ
ftr-353	3517	12	to	to	ADP
ftr-353	3517	13	that	that	DET
ftr-353	3517	14	court	court	NOUN
ftr-353	3517	15	,	,	PUNCT
ftr-353	3517	16	there	there	PRON
ftr-353	3517	17	is	be	VERB
ftr-353	3517	18	nothing	nothing	PRON
ftr-353	3517	19	unusual	unusual	ADJ
ftr-353	3517	20	about	about	ADP
ftr-353	3517	21	judges	judge	NOUN
ftr-353	3517	22	conferring	confer	VERB
ftr-353	3517	23	with	with	ADP
ftr-353	3517	24	one	one	NUM
ftr-353	3517	25	another	another	DET
ftr-353	3517	26	about	about	ADP
ftr-353	3517	27	cases	case	NOUN
ftr-353	3517	28	assigned	assign	VERB
ftr-353	3517	29	to	to	ADP
ftr-353	3517	30	them	they	PRON
ftr-353	3517	31	.	.	PUNCT
ftr-353	3518	1	these	these	DET
ftr-353	3518	2	conferences	conference	NOUN
ftr-353	3518	3	are	be	AUX
ftr-353	3518	4	an	an	DET
ftr-353	3518	5	essential	essential	ADJ
ftr-353	3518	6	part	part	NOUN
ftr-353	3518	7	of	of	ADP
ftr-353	3518	8	the	the	DET
ftr-353	3518	9	judicial	judicial	ADJ
ftr-353	3518	10	process	process	NOUN
ftr-353	3518	11	when	when	SCONJ
ftr-353	3518	12	,	,	PUNCT
ftr-353	3518	13	by	by	ADP
ftr-353	3518	14	statute	statute	NOUN
ftr-353	3518	15	,	,	PUNCT
ftr-353	3518	16	more	more	ADJ
ftr-353	3518	17	than	than	ADP
ftr-353	3518	18	one	one	NUM
ftr-353	3518	19	judge	judge	NOUN
ftr-353	3518	20	is	be	AUX
ftr-353	3518	21	charged	charge	VERB
ftr-353	3518	22	with	with	ADP
ftr-353	3518	23	the	the	DET
ftr-353	3518	24	responsibility	responsibility	NOUN
ftr-353	3518	25	of	of	ADP
ftr-353	3518	26	deciding	decide	VERB
ftr-353	3518	27	the	the	DET
ftr-353	3518	28	case	case	NOUN
ftr-353	3518	29	.	.	PUNCT
ftr-353	3519	1	and	and	CCONJ
ftr-353	3519	2	,	,	PUNCT
ftr-353	3519	3	as	as	ADP
ftr-353	3519	4	a	a	DET
ftr-353	3519	5	result	result	NOUN
ftr-353	3519	6	of	of	ADP
ftr-353	3519	7	such	such	ADJ
ftr-353	3519	8	conferences	conference	NOUN
ftr-353	3519	9	,	,	PUNCT
ftr-353	3519	10	judges	judge	NOUN
ftr-353	3519	11	sometimes	sometimes	ADV
ftr-353	3519	12	change	change	VERB
ftr-353	3519	13	their	their	PRON
ftr-353	3519	14	original	original	ADJ
ftr-353	3519	15	position	position	NOUN
ftr-353	3519	16	or	or	CCONJ
ftr-353	3519	17	thoughts	thought	NOUN
ftr-353	3519	18	.	.	PUNCT
ftr-353	3520	1	whether	whether	SCONJ
ftr-353	3520	2	special	special	ADJ
ftr-353	3520	3	trial	trial	NOUN
ftr-353	3520	4	judge	judge	NOUN
ftr-353	3520	5	couvillion	couvillion	NOUN
ftr-353	3520	6	prepared	prepare	VERB
ftr-353	3520	7	drafts	draft	NOUN
ftr-353	3520	8	of	of	ADP
ftr-353	3520	9	his	his	PRON
ftr-353	3520	10	report	report	NOUN
ftr-353	3520	11	or	or	CCONJ
ftr-353	3520	12	subsequently	subsequently	ADV
ftr-353	3520	13	changed	change	VERB
ftr-353	3520	14	his	his	PRON
ftr-353	3520	15	opinion	opinion	NOUN
ftr-353	3520	16	entirely	entirely	ADV
ftr-353	3520	17	is	be	AUX
ftr-353	3520	18	without	without	ADP
ftr-353	3520	19	import	import	NOUN
ftr-353	3520	20	insofar	insofar	ADV
ftr-353	3520	21	as	as	ADP
ftr-353	3520	22	our	our	PRON
ftr-353	3520	23	analysis	analysis	NOUN
ftr-353	3520	24	of	of	ADP
ftr-353	3520	25	the	the	DET
ftr-353	3520	26	alleged	allege	VERB
ftr-353	3520	27	due	due	ADJ
ftr-353	3520	28	process	process	NOUN
ftr-353	3520	29	violation	violation	NOUN
ftr-353	3520	30	pertaining	pertain	VERB
ftr-353	3520	31	to	to	ADP
ftr-353	3520	32	the	the	DET
ftr-353	3520	33	application	application	NOUN
ftr-353	3520	34	of	of	ADP
ftr-353	3520	35	[	[	X
ftr-353	3520	36	tax	tax	NOUN
ftr-353	3520	37	court	court	NOUN
ftr-353	3520	38	]	]	PUNCT
ftr-353	3520	39	rule	rule	NOUN
ftr-353	3520	40	183	183	NUM
ftr-353	3520	41	is	be	AUX
ftr-353	3520	42	concerned	concern	VERB
ftr-353	3520	43	.	.	PUNCT
ftr-353	3521	1	despite	despite	SCONJ
ftr-353	3521	2	the	the	DET
ftr-353	3521	3	invitation	invitation	NOUN
ftr-353	3521	4	,	,	PUNCT
ftr-353	3521	5	this	this	DET
ftr-353	3521	6	court	court	NOUN
ftr-353	3521	7	will	will	AUX
ftr-353	3521	8	simply	simply	ADV
ftr-353	3521	9	not	not	PART
ftr-353	3521	10	interfere	interfere	VERB
ftr-353	3521	11	with	with	ADP
ftr-353	3521	12	another	another	DET
ftr-353	3521	13	court	court	NOUN
ftr-353	3521	14	’s	’s	PART
ftr-353	3521	15	deliberative	deliberative	ADJ
ftr-353	3521	16	process	process	NOUN
ftr-353	3521	17	.	.	PUNCT
ftr-353	3522	1	the	the	DET
ftr-353	3522	2	record	record	NOUN
ftr-353	3522	3	reveals	reveal	VERB
ftr-353	3522	4	,	,	PUNCT
ftr-353	3522	5	and	and	CCONJ
ftr-353	3522	6	we	we	PRON
ftr-353	3522	7	accept	accept	VERB
ftr-353	3522	8	as	as	ADP
ftr-353	3522	9	true	true	ADJ
ftr-353	3522	10	,	,	PUNCT
ftr-353	3522	11	that	that	SCONJ
ftr-353	3522	12	the	the	DET
ftr-353	3522	13	underlying	underlie	VERB
ftr-353	3522	14	report	report	NOUN
ftr-353	3522	15	adopted	adopt	VERB
ftr-353	3522	16	by	by	ADP
ftr-353	3522	17	the	the	DET
ftr-353	3522	18	tax	tax	NOUN
ftr-353	3522	19	court	court	NOUN
ftr-353	3522	20	is	be	AUX
ftr-353	3522	21	special	special	ADJ
ftr-353	3522	22	trial	trial	NOUN
ftr-353	3522	23	judge	judge	NOUN
ftr-353	3522	24	couvillion	couvillion	NOUN
ftr-353	3522	25	’s	’s	PART
ftr-353	3522	26	.	.	PUNCT
ftr-353	3523	1	petitioners	petitioner	NOUN
ftr-353	3523	2	-	-	NOUN
ftr-353	3523	3	appellants	appellant	NOUN
ftr-353	3523	4	have	have	AUX
ftr-353	3523	5	not	not	PART
ftr-353	3523	6	demonstrated	demonstrate	VERB
ftr-353	3523	7	that	that	SCONJ
ftr-353	3523	8	the	the	DET
ftr-353	3523	9	order	order	NOUN
ftr-353	3523	10	of	of	ADP
ftr-353	3523	11	august	august	PROPN
ftr-353	3523	12	30	30	NUM
ftr-353	3523	13	,	,	PUNCT
ftr-353	3523	14	2000	2000	NUM
ftr-353	3523	15	is	be	AUX
ftr-353	3523	16	inaccurate	inaccurate	ADJ
ftr-353	3523	17	or	or	CCONJ
ftr-353	3523	18	suspect	suspect	VERB
ftr-353	3523	19	in	in	ADP
ftr-353	3523	20	any	any	DET
ftr-353	3523	21	manner	manner	NOUN
ftr-353	3523	22	.	.	PUNCT
ftr-353	3524	1	therefore	therefore	ADV
ftr-353	3524	2	,	,	PUNCT
ftr-353	3524	3	we	we	PRON
ftr-353	3524	4	conclude	conclude	VERB
ftr-353	3524	5	that	that	SCONJ
ftr-353	3524	6	the	the	DET
ftr-353	3524	7	application	application	NOUN
ftr-353	3524	8	of	of	ADP
ftr-353	3524	9	rule	rule	NOUN
ftr-353	3524	10	183	183	NUM
ftr-353	3524	11	in	in	ADP
ftr-353	3524	12	this	this	DET
ftr-353	3524	13	case	case	NOUN
ftr-353	3524	14	did	do	AUX
ftr-353	3524	15	not	not	PART
ftr-353	3524	16	violate	violate	VERB
ftr-353	3524	17	petitioners	petitioner	NOUN
ftr-353	3524	18	-	-	PUNCT
ftr-353	3524	19	appellants	appellant	NOUN
ftr-353	3524	20	’	'	PUNCT
ftr-353	3524	21	due	due	ADJ
ftr-353	3524	22	process	process	NOUN
ftr-353	3524	23	rights	right	NOUN
ftr-353	3524	24	.	.	PUNCT
ftr-353	3525	1	accordingly	accordingly	ADV
ftr-353	3525	2	,	,	PUNCT
ftr-353	3525	3	we	we	PRON
ftr-353	3525	4	deny	deny	VERB
ftr-353	3525	5	the	the	DET
ftr-353	3525	6	request	request	NOUN
ftr-353	3525	7	for	for	ADP
ftr-353	3525	8	relief	relief	NOUN
ftr-353	3525	9	and	and	CCONJ
ftr-353	3525	10	save	save	VERB
ftr-353	3525	11	for	for	ADP
ftr-353	3525	12	another	another	DET
ftr-353	3525	13	day	day	NOUN
ftr-353	3525	14	the	the	DET
ftr-353	3525	15	more	more	ADV
ftr-353	3525	16	troubling	troubling	ADJ
ftr-353	3525	17	question	question	NOUN
ftr-353	3525	18	of	of	ADP
ftr-353	3525	19	what	what	PRON
ftr-353	3525	20	would	would	AUX
ftr-353	3525	21	have	have	AUX
ftr-353	3525	22	occurred	occur	VERB
ftr-353	3525	23	had	have	VERB
ftr-353	3525	24	special	special	ADJ
ftr-353	3525	25	trial	trial	NOUN
ftr-353	3525	26	judge	judge	NOUN
ftr-353	3525	27	couvillion	couvillion	NOUN
ftr-353	3525	28	not	not	PART
ftr-353	3525	29	indicated	indicate	VERB
ftr-353	3525	30	that	that	SCONJ
ftr-353	3525	31	the	the	DET
ftr-353	3525	32	report	report	NOUN
ftr-353	3525	33	adopted	adopt	VERB
ftr-353	3525	34	251	251	NUM
ftr-353	3525	35	florida	florida	PROPN
ftr-353	3525	36	tax	tax	NOUN
ftr-353	3525	37	review	review	NOUN
ftr-353	3526	1	[	[	X
ftr-353	3526	2	vol	vol	NOUN
ftr-353	3526	3	.	.	PUNCT
ftr-353	3526	4	10	10	NUM
ftr-353	3526	5	:	:	PUNCT
ftr-353	3526	6	si	si	AUX
ftr-353	3526	7	by	by	ADP
ftr-353	3526	8	the	the	DET
ftr-353	3526	9	tax	tax	NOUN
ftr-353	3526	10	court	court	NOUN
ftr-353	3526	11	accurately	accurately	ADV
ftr-353	3526	12	reflected	reflect	VERB
ftr-353	3526	13	his	his	PRON
ftr-353	3526	14	findings	finding	NOUN
ftr-353	3526	15	and	and	CCONJ
ftr-353	3526	16	opinion	opinion	NOUN
ftr-353	3526	17	.	.	PUNCT
ftr-353	3527	1	(	(	PUNCT
ftr-353	3527	2	b	b	X
ftr-353	3527	3	)	)	PUNCT
ftr-353	3527	4	and	and	CCONJ
ftr-353	3527	5	the	the	DET
ftr-353	3527	6	tax	tax	NOUN
ftr-353	3527	7	court	court	NOUN
ftr-353	3527	8	’s	’s	PART
ftr-353	3527	9	procedures	procedure	NOUN
ftr-353	3527	10	are	be	AUX
ftr-353	3527	11	vindicated	vindicate	VERB
ftr-353	3527	12	and	and	CCONJ
ftr-353	3527	13	taxpayer	taxpayer	PROPN
ftr-353	3527	14	kanter	kanter	PROPN
ftr-353	3527	15	’s	’s	PART
ftr-353	3527	16	estate	estate	NOUN
ftr-353	3527	17	loses	lose	VERB
ftr-353	3527	18	on	on	ADP
ftr-353	3527	19	appeal	appeal	NOUN
ftr-353	3527	20	on	on	ADP
ftr-353	3527	21	the	the	DET
ftr-353	3527	22	fraud	fraud	NOUN
ftr-353	3527	23	issue	issue	NOUN
ftr-353	3527	24	in	in	ADP
ftr-353	3527	25	the	the	DET
ftr-353	3527	26	seventh	seventh	ADJ
ftr-353	3527	27	circuit	circuit	NOUN
ftr-353	3527	28	.	.	PUNCT
ftr-353	3528	1	estate	estate	NOUN
ftr-353	3528	2	of	of	ADP
ftr-353	3528	3	kanter	kanter	PROPN
ftr-353	3528	4	v.	v.	PROPN
ftr-353	3528	5	commissioner	commissioner	PROPN
ftr-353	3528	6	,	,	PUNCT
ftr-353	3528	7	337	337	NUM
ftr-353	3528	8	f.3d	f.3d	NUM
ftr-353	3528	9	833	833	NUM
ftr-353	3528	10	(	(	PUNCT
ftr-353	3528	11	7th	7th	ADJ
ftr-353	3528	12	cir	cir	NOUN
ftr-353	3528	13	.	.	PUNCT
ftr-353	3529	1	7/24/03	7/24/03	NUM
ftr-353	3529	2	)	)	PUNCT
ftr-353	3529	3	(	(	PUNCT
ftr-353	3529	4	per	per	ADP
ftr-353	3529	5	curiam	curiam	NOUN
ftr-353	3529	6	)	)	PUNCT
ftr-353	3529	7	(	(	PUNCT
ftr-353	3529	8	2	2	NUM
ftr-353	3529	9	-	-	SYM
ftr-353	3529	10	1	1	NUM
ftr-353	3529	11	)	)	PUNCT
ftr-353	3529	12	,	,	PUNCT
ftr-353	3529	13	aff’g	aff’g	X
ftr-353	3529	14	in	in	ADP
ftr-353	3529	15	part	part	NOUN
ftr-353	3529	16	and	and	CCONJ
ftr-353	3529	17	rev’g	rev’g	PROPN
ftr-353	3529	18	in	in	ADP
ftr-353	3529	19	part	part	NOUN
ftr-353	3529	20	t.c	t.c	PROPN
ftr-353	3529	21	.	.	PROPN
ftr-353	3529	22	memo	memo	NOUN
ftr-353	3529	23	.	.	PUNCT
ftr-353	3530	1	1999	1999	NUM
ftr-353	3530	2	-	-	SYM
ftr-353	3530	3	407	407	NUM
ftr-353	3530	4	.	.	PUNCT
ftr-353	3531	1	the	the	DET
ftr-353	3531	2	court	court	NOUN
ftr-353	3531	3	found	find	VERB
ftr-353	3531	4	that	that	SCONJ
ftr-353	3531	5	the	the	DET
ftr-353	3531	6	nondisclosure	nondisclosure	NOUN
ftr-353	3531	7	of	of	ADP
ftr-353	3531	8	the	the	DET
ftr-353	3531	9	special	special	ADJ
ftr-353	3531	10	trial	trial	NOUN
ftr-353	3531	11	judge	judge	NOUN
ftr-353	3531	12	’s	’s	PART
ftr-353	3531	13	original	original	ADJ
ftr-353	3531	14	report	report	NOUN
ftr-353	3531	15	was	be	AUX
ftr-353	3531	16	proper	proper	ADJ
ftr-353	3531	17	,	,	PUNCT
ftr-353	3531	18	following	follow	VERB
ftr-353	3531	19	the	the	DET
ftr-353	3531	20	eleventh	eleventh	ADJ
ftr-353	3531	21	circuit	circuit	NOUN
ftr-353	3531	22	’s	’s	PART
ftr-353	3531	23	ballard	ballard	PROPN
ftr-353	3531	24	opinion	opinion	PROPN
ftr-353	3531	25	.	.	PUNCT
ftr-353	3532	1	it	it	PRON
ftr-353	3532	2	affirmed	affirm	VERB
ftr-353	3532	3	the	the	DET
ftr-353	3532	4	findings	finding	NOUN
ftr-353	3532	5	on	on	ADP
ftr-353	3532	6	deficiencies	deficiency	NOUN
ftr-353	3532	7	,	,	PUNCT
ftr-353	3532	8	fraud	fraud	NOUN
ftr-353	3532	9	and	and	CCONJ
ftr-353	3532	10	penalties	penalty	NOUN
ftr-353	3532	11	,	,	PUNCT
ftr-353	3532	12	but	but	CCONJ
ftr-353	3532	13	reversed	reverse	VERB
ftr-353	3532	14	on	on	ADP
ftr-353	3532	15	the	the	DET
ftr-353	3532	16	issue	issue	NOUN
ftr-353	3532	17	of	of	ADP
ftr-353	3532	18	the	the	DET
ftr-353	3532	19	deductibility	deductibility	NOUN
ftr-353	3532	20	of	of	ADP
ftr-353	3532	21	kanter	kanter	PROPN
ftr-353	3532	22	’s	’s	PART
ftr-353	3532	23	expenses	expense	NOUN
ftr-353	3532	24	for	for	ADP
ftr-353	3532	25	his	his	PRON
ftr-353	3532	26	involvement	involvement	NOUN
ftr-353	3532	27	in	in	ADP
ftr-353	3532	28	the	the	DET
ftr-353	3532	29	aborted	aborted	ADJ
ftr-353	3532	30	sale	sale	NOUN
ftr-353	3532	31	of	of	ADP
ftr-353	3532	32	a	a	DET
ftr-353	3532	33	purported	purport	VERB
ftr-353	3532	34	john	john	PROPN
ftr-353	3532	35	trumball	trumball	PROPN
ftr-353	3532	36	painting	painting	NOUN
ftr-353	3532	37	of	of	ADP
ftr-353	3532	38	george	george	PROPN
ftr-353	3532	39	washington	washington	PROPN
ftr-353	3532	40	because	because	SCONJ
ftr-353	3532	41	“	"	PUNCT
ftr-353	3532	42	kanter	kanter	PROPN
ftr-353	3532	43	has	have	AUX
ftr-353	3532	44	shown	show	VERB
ftr-353	3532	45	a	a	DET
ftr-353	3532	46	distinct	distinct	ADJ
ftr-353	3532	47	proclivity	proclivity	NOUN
ftr-353	3532	48	to	to	PART
ftr-353	3532	49	seek	seek	VERB
ftr-353	3532	50	income	income	NOUN
ftr-353	3532	51	and	and	CCONJ
ftr-353	3532	52	profit	profit	NOUN
ftr-353	3532	53	through	through	ADP
ftr-353	3532	54	activities	activity	NOUN
ftr-353	3532	55	similar	similar	ADJ
ftr-353	3532	56	to	to	ADP
ftr-353	3532	57	the	the	DET
ftr-353	3532	58	failed	fail	VERB
ftr-353	3532	59	sale	sale	NOUN
ftr-353	3532	60	of	of	ADP
ftr-353	3532	61	the	the	DET
ftr-353	3532	62	painting	painting	NOUN
ftr-353	3532	63	.	.	PUNCT
ftr-353	3532	64	”	"	PUNCT
ftr-353	3533	1	•	•	NUM
ftr-353	3533	2	burton	burton	PROPN
ftr-353	3533	3	kanter	kanter	PROPN
ftr-353	3533	4	died	die	VERB
ftr-353	3533	5	on	on	ADP
ftr-353	3533	6	october	october	PROPN
ftr-353	3533	7	31	31	NUM
ftr-353	3533	8	,	,	PUNCT
ftr-353	3533	9	2001	2001	NUM
ftr-353	3533	10	.	.	PUNCT
ftr-353	3534	1	(	(	PUNCT
ftr-353	3534	2	c	c	X
ftr-353	3534	3	)	)	PUNCT
ftr-353	3534	4	and	and	CCONJ
ftr-353	3534	5	the	the	DET
ftr-353	3534	6	tax	tax	NOUN
ftr-353	3534	7	court	court	NOUN
ftr-353	3534	8	’s	’s	PART
ftr-353	3534	9	procedures	procedure	NOUN
ftr-353	3534	10	are	be	AUX
ftr-353	3534	11	vindicated	vindicate	VERB
ftr-353	3534	12	but	but	CCONJ
ftr-353	3534	13	taxpayer	taxpayer	PROPN
ftr-353	3534	14	lisle	lisle	PROPN
ftr-353	3534	15	’s	’s	PART
ftr-353	3534	16	estate	estate	NOUN
ftr-353	3534	17	wins	win	VERB
ftr-353	3534	18	on	on	ADP
ftr-353	3534	19	appeal	appeal	NOUN
ftr-353	3534	20	on	on	ADP
ftr-353	3534	21	the	the	DET
ftr-353	3534	22	fraud	fraud	NOUN
ftr-353	3534	23	issue	issue	NOUN
ftr-353	3534	24	in	in	ADP
ftr-353	3534	25	the	the	DET
ftr-353	3534	26	fifth	fifth	ADJ
ftr-353	3534	27	circuit	circuit	NOUN
ftr-353	3534	28	.	.	PUNCT
ftr-353	3535	1	estate	estate	NOUN
ftr-353	3535	2	of	of	ADP
ftr-353	3535	3	lisle	lisle	PROPN
ftr-353	3535	4	v.	v.	CCONJ
ftr-353	3535	5	commissioner	commissioner	PROPN
ftr-353	3535	6	,	,	PUNCT
ftr-353	3535	7	341	341	NUM
ftr-353	3535	8	f.3d	f.3d	NUM
ftr-353	3535	9	364	364	NUM
ftr-353	3535	10	(	(	PUNCT
ftr-353	3535	11	5th	5th	ADJ
ftr-353	3535	12	cir	cir	NOUN
ftr-353	3535	13	.	.	PUNCT
ftr-353	3536	1	7/30/03	7/30/03	NUM
ftr-353	3536	2	)	)	PUNCT
ftr-353	3537	1	,	,	PUNCT
ftr-353	3537	2	aff’g	aff’g	X
ftr-353	3537	3	in	in	ADP
ftr-353	3537	4	part	part	NOUN
ftr-353	3537	5	and	and	CCONJ
ftr-353	3537	6	rev’g	rev’g	PROPN
ftr-353	3537	7	in	in	ADP
ftr-353	3537	8	part	part	NOUN
ftr-353	3537	9	t.c	t.c	PROPN
ftr-353	3537	10	.	.	PROPN
ftr-353	3537	11	memo	memo	NOUN
ftr-353	3537	12	.	.	PUNCT
ftr-353	3538	1	1999	1999	NUM
ftr-353	3538	2	-	-	SYM
ftr-353	3538	3	407	407	NUM
ftr-353	3538	4	.	.	PUNCT
ftr-353	3539	1	the	the	DET
ftr-353	3539	2	fifth	fifth	ADJ
ftr-353	3539	3	circuit	circuit	NOUN
ftr-353	3539	4	(	(	PUNCT
ftr-353	3539	5	judge	judge	PROPN
ftr-353	3539	6	higginbotham	higginbotham	PROPN
ftr-353	3539	7	)	)	PUNCT
ftr-353	3539	8	followed	follow	VERB
ftr-353	3539	9	the	the	DET
ftr-353	3539	10	eleventh	eleventh	ADJ
ftr-353	3539	11	and	and	CCONJ
ftr-353	3539	12	seventh	seventh	ADJ
ftr-353	3539	13	circuit	circuit	NOUN
ftr-353	3539	14	decisions	decision	NOUN
ftr-353	3539	15	upholding	uphold	VERB
ftr-353	3539	16	the	the	DET
ftr-353	3539	17	nondisclosure	nondisclosure	NOUN
ftr-353	3539	18	of	of	ADP
ftr-353	3539	19	the	the	DET
ftr-353	3539	20	special	special	ADJ
ftr-353	3539	21	trial	trial	NOUN
ftr-353	3539	22	judge	judge	NOUN
ftr-353	3539	23	’s	’s	PART
ftr-353	3539	24	original	original	ADJ
ftr-353	3539	25	report	report	NOUN
ftr-353	3539	26	by	by	ADP
ftr-353	3539	27	the	the	DET
ftr-353	3539	28	tax	tax	NOUN
ftr-353	3539	29	court	court	NOUN
ftr-353	3539	30	.	.	PUNCT
ftr-353	3540	1	(	(	PUNCT
ftr-353	3540	2	d	d	X
ftr-353	3540	3	)	)	PUNCT
ftr-353	3540	4	justice	justice	NOUN
ftr-353	3540	5	ginsburg	ginsburg	PROPN
ftr-353	3540	6	to	to	ADP
ftr-353	3540	7	tax	tax	NOUN
ftr-353	3540	8	court	court	NOUN
ftr-353	3540	9	judges	judge	NOUN
ftr-353	3540	10	:	:	PUNCT
ftr-353	3540	11	“	"	PUNCT
ftr-353	3540	12	you	you	PRON
ftr-353	3540	13	article	article	NOUN
ftr-353	3540	14	i	i	PRON
ftr-353	3540	15	judges	judge	NOUN
ftr-353	3540	16	do	do	AUX
ftr-353	3540	17	n’t	not	PART
ftr-353	3540	18	understand	understand	VERB
ftr-353	3540	19	your	your	PRON
ftr-353	3540	20	own	own	ADJ
ftr-353	3540	21	rules	rule	NOUN
ftr-353	3540	22	,	,	PUNCT
ftr-353	3540	23	so	so	ADV
ftr-353	3540	24	let	let	VERB
ftr-353	3540	25	me	i	PRON
ftr-353	3540	26	tell	tell	VERB
ftr-353	3540	27	you	you	PRON
ftr-353	3540	28	what	what	PRON
ftr-353	3540	29	you	you	PRON
ftr-353	3540	30	meant	mean	VERB
ftr-353	3540	31	when	when	SCONJ
ftr-353	3540	32	you	you	PRON
ftr-353	3540	33	adopted	adopt	VERB
ftr-353	3540	34	them	they	PRON
ftr-353	3540	35	in	in	ADP
ftr-353	3540	36	1983	1983	NUM
ftr-353	3540	37	.	.	PUNCT
ftr-353	3540	38	”	"	PUNCT
ftr-353	3541	1	ballard	ballard	PROPN
ftr-353	3541	2	v.	v.	PROPN
ftr-353	3541	3	commissioner	commissioner	PROPN
ftr-353	3541	4	,	,	PUNCT
ftr-353	3541	5	544	544	NUM
ftr-353	3541	6	u.s	u.s	PROPN
ftr-353	3541	7	.	.	PROPN
ftr-353	3541	8	40	40	NUM
ftr-353	3541	9	(	(	PUNCT
ftr-353	3541	10	3/7/05	3/7/05	NUM
ftr-353	3541	11	)	)	PUNCT
ftr-353	3541	12	(	(	PUNCT
ftr-353	3541	13	7	7	NUM
ftr-353	3541	14	-	-	SYM
ftr-353	3541	15	2	2	NUM
ftr-353	3541	16	)	)	PUNCT
ftr-353	3541	17	,	,	PUNCT
ftr-353	3541	18	reversing	reverse	VERB
ftr-353	3541	19	and	and	CCONJ
ftr-353	3541	20	remanding	remand	VERB
ftr-353	3541	21	337	337	NUM
ftr-353	3541	22	f.3d	f.3d	NUM
ftr-353	3541	23	833	833	NUM
ftr-353	3541	24	(	(	PUNCT
ftr-353	3541	25	7th	7th	ADJ
ftr-353	3541	26	cir	cir	NOUN
ftr-353	3541	27	.	.	PUNCT
ftr-353	3542	1	7/24/03	7/24/03	NUM
ftr-353	3542	2	)	)	PUNCT
ftr-353	3542	3	and	and	CCONJ
ftr-353	3542	4	321	321	NUM
ftr-353	3542	5	f.3d	f.3d	NUM
ftr-353	3542	6	1037	1037	NUM
ftr-353	3542	7	(	(	PUNCT
ftr-353	3542	8	11th	11th	ADJ
ftr-353	3542	9	cir	cir	NOUN
ftr-353	3542	10	.	.	PUNCT
ftr-353	3543	1	2/13/03	2/13/03	NUM
ftr-353	3543	2	)	)	PUNCT
ftr-353	3543	3	.	.	PUNCT
ftr-353	3544	1	justice	justice	PROPN
ftr-353	3544	2	ginsburg	ginsburg	PROPN
ftr-353	3544	3	held	hold	VERB
ftr-353	3544	4	that	that	SCONJ
ftr-353	3544	5	the	the	DET
ftr-353	3544	6	tax	tax	NOUN
ftr-353	3544	7	court	court	NOUN
ftr-353	3544	8	may	may	AUX
ftr-353	3544	9	neither	neither	CCONJ
ftr-353	3544	10	exclude	exclude	VERB
ftr-353	3544	11	from	from	ADP
ftr-353	3544	12	the	the	DET
ftr-353	3544	13	record	record	NOUN
ftr-353	3544	14	on	on	ADP
ftr-353	3544	15	appeal	appeal	NOUN
ftr-353	3544	16	nor	nor	CCONJ
ftr-353	3544	17	conceal	conceal	VERB
ftr-353	3544	18	from	from	ADP
ftr-353	3544	19	the	the	DET
ftr-353	3544	20	taxpayers	taxpayer	NOUN
ftr-353	3544	21	the	the	DET
ftr-353	3544	22	original	original	ADJ
ftr-353	3544	23	draft	draft	NOUN
ftr-353	3544	24	reports	report	NOUN
ftr-353	3544	25	of	of	ADP
ftr-353	3544	26	special	special	ADJ
ftr-353	3544	27	trial	trial	NOUN
ftr-353	3544	28	judges	judge	NOUN
ftr-353	3544	29	under	under	ADP
ftr-353	3544	30	tax	tax	NOUN
ftr-353	3544	31	court	court	NOUN
ftr-353	3544	32	rule	rule	NOUN
ftr-353	3544	33	183(b	183(b	NOUN
ftr-353	3544	34	)	)	PUNCT
ftr-353	3544	35	or	or	CCONJ
ftr-353	3544	36	under	under	ADP
ftr-353	3544	37	any	any	DET
ftr-353	3544	38	statutory	statutory	ADJ
ftr-353	3544	39	authority	authority	NOUN
ftr-353	3544	40	.	.	PUNCT
ftr-353	3545	1	•	•	NUM
ftr-353	3545	2	chief	chief	PROPN
ftr-353	3545	3	justice	justice	NOUN
ftr-353	3545	4	rehnquist	rehnquist	PROPN
ftr-353	3545	5	’s	’s	PART
ftr-353	3545	6	dissenting	dissent	VERB
ftr-353	3545	7	opinion	opinion	NOUN
ftr-353	3545	8	,	,	PUNCT
ftr-353	3545	9	joined	join	VERB
ftr-353	3545	10	by	by	ADP
ftr-353	3545	11	justice	justice	PROPN
ftr-353	3545	12	thomas	thomas	PROPN
ftr-353	3545	13	,	,	PUNCT
ftr-353	3545	14	states	state	VERB
ftr-353	3545	15	that	that	SCONJ
ftr-353	3545	16	the	the	DET
ftr-353	3545	17	“	"	PUNCT
ftr-353	3545	18	tax	tax	NOUN
ftr-353	3545	19	court	court	NOUN
ftr-353	3545	20	’s	’s	PART
ftr-353	3545	21	compliance	compliance	NOUN
ftr-353	3545	22	with	with	ADP
ftr-353	3545	23	its	its	PRON
ftr-353	3545	24	own	own	ADJ
ftr-353	3545	25	rules	rule	NOUN
ftr-353	3545	26	is	be	AUX
ftr-353	3545	27	a	a	DET
ftr-353	3545	28	matter	matter	NOUN
ftr-353	3545	29	on	on	ADP
ftr-353	3545	30	which	which	PRON
ftr-353	3545	31	we	we	PRON
ftr-353	3545	32	should	should	AUX
ftr-353	3545	33	defer	defer	VERB
ftr-353	3545	34	to	to	ADP
ftr-353	3545	35	the	the	DET
ftr-353	3545	36	interpretation	interpretation	NOUN
ftr-353	3545	37	of	of	ADP
ftr-353	3545	38	that	that	DET
ftr-353	3545	39	court	court	NOUN
ftr-353	3545	40	.	.	PUNCT
ftr-353	3545	41	”	"	PUNCT
ftr-353	3546	1	(	(	PUNCT
ftr-353	3546	2	e	e	X
ftr-353	3546	3	)	)	PUNCT
ftr-353	3546	4	the	the	DET
ftr-353	3546	5	eleventh	eleventh	ADJ
ftr-353	3546	6	circuit	circuit	NOUN
ftr-353	3546	7	orders	order	NOUN
ftr-353	3546	8	that	that	SCONJ
ftr-353	3546	9	the	the	DET
ftr-353	3546	10	special	special	ADJ
ftr-353	3546	11	trial	trial	NOUN
ftr-353	3546	12	judge	judge	NOUN
ftr-353	3546	13	’s	’s	PART
ftr-353	3546	14	report	report	NOUN
ftr-353	3546	15	be	be	AUX
ftr-353	3546	16	added	add	VERB
ftr-353	3546	17	to	to	ADP
ftr-353	3546	18	the	the	DET
ftr-353	3546	19	record	record	NOUN
ftr-353	3546	20	.	.	PUNCT
ftr-353	3547	1	ballard	ballard	PROPN
ftr-353	3547	2	v.	v.	PROPN
ftr-353	3547	3	commissioner	commissioner	PROPN
ftr-353	3547	4	,	,	PUNCT
ftr-353	3547	5	2005	2005	NUM
ftr-353	3547	6	-	-	SYM
ftr-353	3547	7	1	1	NUM
ftr-353	3547	8	u.s.t.c	u.s.t.c	PROPN
ftr-353	3547	9	.	.	PROPN
ftr-353	3548	1	¶	¶	PROPN
ftr-353	3548	2	50,393	50,393	NUM
ftr-353	3548	3	(	(	PUNCT
ftr-353	3548	4	11th	11th	ADJ
ftr-353	3548	5	cir	cir	NOUN
ftr-353	3548	6	.	.	PUNCT
ftr-353	3549	1	5/17/05	5/17/05	NUM
ftr-353	3549	2	)	)	PUNCT
ftr-353	3549	3	.	.	PUNCT
ftr-353	3550	1	(	(	PUNCT
ftr-353	3550	2	f	f	X
ftr-353	3550	3	)	)	PUNCT
ftr-353	3550	4	tax	tax	NOUN
ftr-353	3550	5	court	court	NOUN
ftr-353	3550	6	changes	change	VERB
ftr-353	3550	7	its	its	PRON
ftr-353	3550	8	rules	rule	NOUN
ftr-353	3550	9	.	.	PUNCT
ftr-353	3551	1	(	(	PUNCT
ftr-353	3551	2	9/20/05	9/20/05	NUM
ftr-353	3551	3	)	)	PUNCT
ftr-353	3551	4	.	.	PUNCT
ftr-353	3552	1	the	the	DET
ftr-353	3552	2	tax	tax	NOUN
ftr-353	3552	3	court	court	NOUN
ftr-353	3552	4	adopted	adopt	VERB
ftr-353	3552	5	amendments	amendment	NOUN
ftr-353	3552	6	to	to	ADP
ftr-353	3552	7	tax	tax	NOUN
ftr-353	3552	8	court	court	NOUN
ftr-353	3552	9	rules	rule	VERB
ftr-353	3552	10	182	182	NUM
ftr-353	3552	11	and	and	CCONJ
ftr-353	3552	12	183	183	NUM
ftr-353	3552	13	,	,	PUNCT
ftr-353	3552	14	2010	2010	NUM
ftr-353	3552	15	]	]	PUNCT
ftr-353	3552	16	recent	recent	ADJ
ftr-353	3552	17	developments	development	NOUN
ftr-353	3552	18	in	in	ADP
ftr-353	3552	19	federal	federal	ADJ
ftr-353	3552	20	income	income	NOUN
ftr-353	3552	21	taxation	taxation	NOUN
ftr-353	3552	22	252	252	NUM
ftr-353	3552	23	relating	relate	VERB
ftr-353	3552	24	to	to	ADP
ftr-353	3552	25	special	special	ADJ
ftr-353	3552	26	trial	trial	NOUN
ftr-353	3552	27	judges	judge	NOUN
ftr-353	3552	28	’	'	PUNCT
ftr-353	3552	29	reports	report	NOUN
ftr-353	3552	30	in	in	ADP
ftr-353	3552	31	cases	case	NOUN
ftr-353	3552	32	other	other	ADJ
ftr-353	3552	33	than	than	ADP
ftr-353	3552	34	small	small	ADJ
ftr-353	3552	35	tax	tax	NOUN
ftr-353	3552	36	cases	case	NOUN
ftr-353	3552	37	.	.	PUNCT
ftr-353	3553	1	the	the	DET
ftr-353	3553	2	special	special	ADJ
ftr-353	3553	3	trial	trial	NOUN
ftr-353	3553	4	judge	judge	NOUN
ftr-353	3553	5	’s	’s	PART
ftr-353	3553	6	recommended	recommend	VERB
ftr-353	3553	7	findings	finding	NOUN
ftr-353	3553	8	of	of	ADP
ftr-353	3553	9	fact	fact	NOUN
ftr-353	3553	10	and	and	CCONJ
ftr-353	3553	11	conclusions	conclusion	NOUN
ftr-353	3553	12	of	of	ADP
ftr-353	3553	13	law	law	NOUN
ftr-353	3553	14	are	be	AUX
ftr-353	3553	15	to	to	PART
ftr-353	3553	16	be	be	AUX
ftr-353	3553	17	served	serve	VERB
ftr-353	3553	18	on	on	ADP
ftr-353	3553	19	the	the	DET
ftr-353	3553	20	parties	party	NOUN
ftr-353	3553	21	,	,	PUNCT
ftr-353	3553	22	who	who	PRON
ftr-353	3553	23	may	may	AUX
ftr-353	3553	24	file	file	VERB
ftr-353	3553	25	written	write	VERB
ftr-353	3553	26	objections	objection	NOUN
ftr-353	3553	27	and	and	CCONJ
ftr-353	3553	28	responses	response	NOUN
ftr-353	3553	29	.	.	PUNCT
ftr-353	3554	1	after	after	SCONJ
ftr-353	3554	2	the	the	DET
ftr-353	3554	3	case	case	NOUN
ftr-353	3554	4	is	be	AUX
ftr-353	3554	5	assigned	assign	VERB
ftr-353	3554	6	to	to	ADP
ftr-353	3554	7	a	a	DET
ftr-353	3554	8	regular	regular	ADJ
ftr-353	3554	9	judge	judge	NOUN
ftr-353	3554	10	,	,	PUNCT
ftr-353	3554	11	any	any	DET
ftr-353	3554	12	changes	change	NOUN
ftr-353	3554	13	made	make	VERB
ftr-353	3554	14	shall	shall	AUX
ftr-353	3554	15	be	be	AUX
ftr-353	3554	16	reflected	reflect	VERB
ftr-353	3554	17	in	in	ADP
ftr-353	3554	18	the	the	DET
ftr-353	3554	19	record	record	NOUN
ftr-353	3554	20	and	and	CCONJ
ftr-353	3554	21	“	"	PUNCT
ftr-353	3554	22	[	[	X
ftr-353	3554	23	d]ue	d]ue	X
ftr-353	3554	24	regard	regard	NOUN
ftr-353	3554	25	shall	shall	AUX
ftr-353	3554	26	be	be	AUX
ftr-353	3554	27	given	give	VERB
ftr-353	3554	28	to	to	ADP
ftr-353	3554	29	the	the	DET
ftr-353	3554	30	circumstance	circumstance	NOUN
ftr-353	3554	31	that	that	PRON
ftr-353	3554	32	the	the	DET
ftr-353	3554	33	special	special	ADJ
ftr-353	3554	34	trial	trial	NOUN
ftr-353	3554	35	judge	judge	NOUN
ftr-353	3554	36	had	have	VERB
ftr-353	3554	37	the	the	DET
ftr-353	3554	38	opportunity	opportunity	NOUN
ftr-353	3554	39	to	to	PART
ftr-353	3554	40	evaluate	evaluate	VERB
ftr-353	3554	41	the	the	DET
ftr-353	3554	42	credibility	credibility	NOUN
ftr-353	3554	43	of	of	ADP
ftr-353	3554	44	witnesses	witness	NOUN
ftr-353	3554	45	,	,	PUNCT
ftr-353	3554	46	and	and	CCONJ
ftr-353	3554	47	the	the	DET
ftr-353	3554	48	finding	finding	NOUN
ftr-353	3554	49	of	of	ADP
ftr-353	3554	50	fact	fact	NOUN
ftr-353	3554	51	recommended	recommend	VERB
ftr-353	3554	52	by	by	ADP
ftr-353	3554	53	the	the	DET
ftr-353	3554	54	special	special	ADJ
ftr-353	3554	55	trial	trial	NOUN
ftr-353	3554	56	judge	judge	NOUN
ftr-353	3554	57	shall	shall	AUX
ftr-353	3554	58	be	be	AUX
ftr-353	3554	59	presumed	presume	VERB
ftr-353	3554	60	to	to	PART
ftr-353	3554	61	be	be	AUX
ftr-353	3554	62	correct	correct	ADJ
ftr-353	3554	63	.	.	PUNCT
ftr-353	3554	64	”	"	PUNCT
ftr-353	3555	1	(	(	PUNCT
ftr-353	3555	2	g	g	NOUN
ftr-353	3555	3	)	)	PUNCT
ftr-353	3555	4	the	the	DET
ftr-353	3555	5	eleventh	eleventh	ADJ
ftr-353	3555	6	circuit	circuit	NOUN
ftr-353	3555	7	remands	remand	VERB
ftr-353	3555	8	the	the	DET
ftr-353	3555	9	case	case	NOUN
ftr-353	3555	10	to	to	ADP
ftr-353	3555	11	the	the	DET
ftr-353	3555	12	tax	tax	NOUN
ftr-353	3555	13	court	court	NOUN
ftr-353	3555	14	–	–	PUNCT
ftr-353	3555	15	after	after	ADP
ftr-353	3555	16	reinstating	reinstate	VERB
ftr-353	3555	17	the	the	DET
ftr-353	3555	18	special	special	ADJ
ftr-353	3555	19	trial	trial	NOUN
ftr-353	3555	20	judge	judge	NOUN
ftr-353	3555	21	’s	’s	PART
ftr-353	3555	22	report	report	NOUN
ftr-353	3555	23	.	.	PUNCT
ftr-353	3556	1	ballard	ballard	PROPN
ftr-353	3556	2	v.	v.	PROPN
ftr-353	3556	3	commissioner	commissioner	PROPN
ftr-353	3556	4	,	,	PUNCT
ftr-353	3556	5	429	429	NUM
ftr-353	3556	6	f.3d	f.3d	NUM
ftr-353	3556	7	1026	1026	NUM
ftr-353	3556	8	(	(	PUNCT
ftr-353	3556	9	11th	11th	ADJ
ftr-353	3556	10	cir	cir	NOUN
ftr-353	3556	11	.	.	PUNCT
ftr-353	3557	1	11/2/05	11/2/05	NUM
ftr-353	3557	2	)	)	PUNCT
ftr-353	3558	1	(	(	PUNCT
ftr-353	3558	2	per	per	ADP
ftr-353	3558	3	curiam	curiam	NOUN
ftr-353	3558	4	)	)	PUNCT
ftr-353	3558	5	.	.	PUNCT
ftr-353	3559	1	the	the	DET
ftr-353	3559	2	case	case	NOUN
ftr-353	3559	3	was	be	AUX
ftr-353	3559	4	remanded	remand	VERB
ftr-353	3559	5	to	to	ADP
ftr-353	3559	6	the	the	DET
ftr-353	3559	7	tax	tax	NOUN
ftr-353	3559	8	court	court	NOUN
ftr-353	3559	9	with	with	ADP
ftr-353	3559	10	the	the	DET
ftr-353	3559	11	following	follow	VERB
ftr-353	3559	12	instructions	instruction	NOUN
ftr-353	3559	13	:	:	PUNCT
ftr-353	3559	14	(	(	PUNCT
ftr-353	3559	15	1	1	X
ftr-353	3559	16	)	)	PUNCT
ftr-353	3559	17	the	the	DET
ftr-353	3559	18	“	"	PUNCT
ftr-353	3559	19	collaborative	collaborative	ADJ
ftr-353	3559	20	report	report	NOUN
ftr-353	3559	21	and	and	CCONJ
ftr-353	3559	22	opinion	opinion	NOUN
ftr-353	3559	23	”	"	PUNCT
ftr-353	3559	24	is	be	AUX
ftr-353	3559	25	ordered	order	VERB
ftr-353	3559	26	stricken	stricken	VERB
ftr-353	3559	27	;	;	PUNCT
ftr-353	3559	28	(	(	PUNCT
ftr-353	3559	29	2	2	X
ftr-353	3559	30	)	)	PUNCT
ftr-353	3559	31	the	the	DET
ftr-353	3559	32	original	original	ADJ
ftr-353	3559	33	report	report	NOUN
ftr-353	3559	34	of	of	ADP
ftr-353	3559	35	the	the	DET
ftr-353	3559	36	special	special	ADJ
ftr-353	3559	37	trial	trial	NOUN
ftr-353	3559	38	judge	judge	NOUN
ftr-353	3559	39	is	be	AUX
ftr-353	3559	40	ordered	order	VERB
ftr-353	3559	41	reinstated	reinstate	VERB
ftr-353	3559	42	;	;	PUNCT
ftr-353	3559	43	(	(	PUNCT
ftr-353	3559	44	3	3	X
ftr-353	3559	45	)	)	PUNCT
ftr-353	3559	46	the	the	DET
ftr-353	3559	47	tax	tax	NOUN
ftr-353	3559	48	court	court	NOUN
ftr-353	3559	49	chief	chief	NOUN
ftr-353	3559	50	judge	judge	NOUN
ftr-353	3559	51	is	be	AUX
ftr-353	3559	52	instructed	instruct	VERB
ftr-353	3559	53	to	to	PART
ftr-353	3559	54	assign	assign	VERB
ftr-353	3559	55	this	this	DET
ftr-353	3559	56	case	case	NOUN
ftr-353	3559	57	to	to	ADP
ftr-353	3559	58	a	a	DET
ftr-353	3559	59	previously	previously	ADV
ftr-353	3559	60	-	-	PUNCT
ftr-353	3559	61	uninvolved	uninvolved	ADJ
ftr-353	3559	62	regular	regular	ADJ
ftr-353	3559	63	tax	tax	NOUN
ftr-353	3559	64	court	court	NOUN
ftr-353	3559	65	judge	judge	NOUN
ftr-353	3559	66	;	;	PUNCT
ftr-353	3559	67	and	and	CCONJ
ftr-353	3559	68	(	(	PUNCT
ftr-353	3559	69	4	4	X
ftr-353	3559	70	)	)	PUNCT
ftr-353	3559	71	the	the	DET
ftr-353	3559	72	tax	tax	NOUN
ftr-353	3559	73	court	court	NOUN
ftr-353	3559	74	shall	shall	AUX
ftr-353	3559	75	proceed	proceed	VERB
ftr-353	3559	76	to	to	PART
ftr-353	3559	77	review	review	VERB
ftr-353	3559	78	this	this	DET
ftr-353	3559	79	matter	matter	NOUN
ftr-353	3559	80	in	in	ADP
ftr-353	3559	81	accordance	accordance	NOUN
ftr-353	3559	82	with	with	ADP
ftr-353	3559	83	the	the	DET
ftr-353	3559	84	supreme	supreme	PROPN
ftr-353	3559	85	court	court	PROPN
ftr-353	3559	86	’s	’s	PART
ftr-353	3559	87	dictates	dictate	NOUN
ftr-353	3559	88	and	and	CCONJ
ftr-353	3559	89	with	with	ADP
ftr-353	3559	90	its	its	PRON
ftr-353	3559	91	newly	newly	ADV
ftr-353	3559	92	-	-	PUNCT
ftr-353	3559	93	revised	revise	VERB
ftr-353	3559	94	rules	rule	NOUN
ftr-353	3559	95	182	182	NUM
ftr-353	3559	96	and	and	CCONJ
ftr-353	3559	97	183	183	NUM
ftr-353	3559	98	,	,	PUNCT
ftr-353	3559	99	giving	give	VERB
ftr-353	3559	100	“	"	PUNCT
ftr-353	3559	101	due	due	ADJ
ftr-353	3559	102	regard	regard	NOUN
ftr-353	3559	103	”	"	PUNCT
ftr-353	3559	104	to	to	ADP
ftr-353	3559	105	the	the	DET
ftr-353	3559	106	credibility	credibility	NOUN
ftr-353	3559	107	determinations	determination	NOUN
ftr-353	3559	108	of	of	ADP
ftr-353	3559	109	the	the	DET
ftr-353	3559	110	special	special	ADJ
ftr-353	3559	111	trial	trial	NOUN
ftr-353	3559	112	judge	judge	NOUN
ftr-353	3559	113	and	and	CCONJ
ftr-353	3559	114	presuming	presume	VERB
ftr-353	3559	115	correct	correct	ADJ
ftr-353	3559	116	fact	fact	NOUN
ftr-353	3559	117	findings	finding	NOUN
ftr-353	3559	118	of	of	ADP
ftr-353	3559	119	the	the	DET
ftr-353	3559	120	trial	trial	NOUN
ftr-353	3559	121	judge	judge	NOUN
ftr-353	3559	122	.	.	PUNCT
ftr-353	3560	1	(	(	PUNCT
ftr-353	3560	2	h	h	NOUN
ftr-353	3560	3	)	)	PUNCT
ftr-353	3560	4	and	and	CCONJ
ftr-353	3560	5	the	the	DET
ftr-353	3560	6	fifth	fifth	ADJ
ftr-353	3560	7	circuit	circuit	NOUN
ftr-353	3560	8	remands	remand	VERB
ftr-353	3560	9	it	it	PRON
ftr-353	3560	10	too	too	ADV
ftr-353	3560	11	.	.	PUNCT
ftr-353	3561	1	estate	estate	NOUN
ftr-353	3561	2	of	of	ADP
ftr-353	3561	3	lisle	lisle	PROPN
ftr-353	3561	4	v.	v.	CCONJ
ftr-353	3561	5	commissioner	commissioner	PROPN
ftr-353	3561	6	,	,	PUNCT
ftr-353	3561	7	431	431	NUM
ftr-353	3561	8	f.3d	f.3d	NUM
ftr-353	3561	9	439	439	NUM
ftr-353	3561	10	(	(	PUNCT
ftr-353	3561	11	5th	5th	ADJ
ftr-353	3561	12	cir	cir	NOUN
ftr-353	3561	13	.	.	PUNCT
ftr-353	3562	1	11/22/05	11/22/05	NUM
ftr-353	3562	2	)	)	PUNCT
ftr-353	3562	3	(	(	PUNCT
ftr-353	3562	4	per	per	ADP
ftr-353	3562	5	curiam	curiam	NOUN
ftr-353	3562	6	)	)	PUNCT
ftr-353	3562	7	.	.	PUNCT
ftr-353	3563	1	the	the	DET
ftr-353	3563	2	case	case	NOUN
ftr-353	3563	3	was	be	AUX
ftr-353	3563	4	remanded	remand	VERB
ftr-353	3563	5	to	to	ADP
ftr-353	3563	6	the	the	DET
ftr-353	3563	7	tax	tax	NOUN
ftr-353	3563	8	court	court	NOUN
ftr-353	3563	9	with	with	ADP
ftr-353	3563	10	orders	order	NOUN
ftr-353	3563	11	to	to	PART
ftr-353	3563	12	:	:	PUNCT
ftr-353	3563	13	(	(	PUNCT
ftr-353	3563	14	1	1	X
ftr-353	3563	15	)	)	PUNCT
ftr-353	3563	16	strike	strike	VERB
ftr-353	3563	17	the	the	DET
ftr-353	3563	18	“	"	PUNCT
ftr-353	3563	19	collaborative	collaborative	ADJ
ftr-353	3563	20	report	report	NOUN
ftr-353	3563	21	”	"	PUNCT
ftr-353	3563	22	that	that	PRON
ftr-353	3563	23	formed	form	VERB
ftr-353	3563	24	the	the	DET
ftr-353	3563	25	basis	basis	NOUN
ftr-353	3563	26	of	of	ADP
ftr-353	3563	27	the	the	DET
ftr-353	3563	28	tax	tax	NOUN
ftr-353	3563	29	court	court	NOUN
ftr-353	3563	30	’s	’s	PART
ftr-353	3563	31	ultimate	ultimate	ADJ
ftr-353	3563	32	decision	decision	NOUN
ftr-353	3563	33	;	;	PUNCT
ftr-353	3563	34	(	(	PUNCT
ftr-353	3563	35	2	2	X
ftr-353	3563	36	)	)	PUNCT
ftr-353	3563	37	reinstate	reinstate	NOUN
ftr-353	3563	38	judge	judge	NOUN
ftr-353	3563	39	couvillion	couvillion	PROPN
ftr-353	3563	40	’s	’s	PART
ftr-353	3563	41	original	original	ADJ
ftr-353	3563	42	report	report	NOUN
ftr-353	3563	43	;	;	PUNCT
ftr-353	3563	44	(	(	PUNCT
ftr-353	3563	45	3	3	X
ftr-353	3563	46	)	)	PUNCT
ftr-353	3563	47	refer	refer	VERB
ftr-353	3563	48	the	the	DET
ftr-353	3563	49	case	case	NOUN
ftr-353	3563	50	to	to	ADP
ftr-353	3563	51	a	a	DET
ftr-353	3563	52	regular	regular	ADJ
ftr-353	3563	53	tax	tax	NOUN
ftr-353	3563	54	court	court	NOUN
ftr-353	3563	55	judge	judge	NOUN
ftr-353	3563	56	who	who	PRON
ftr-353	3563	57	had	have	VERB
ftr-353	3563	58	no	no	DET
ftr-353	3563	59	involvement	involvement	NOUN
ftr-353	3563	60	in	in	ADP
ftr-353	3563	61	the	the	DET
ftr-353	3563	62	preparation	preparation	NOUN
ftr-353	3563	63	of	of	ADP
ftr-353	3563	64	the	the	DET
ftr-353	3563	65	“	"	PUNCT
ftr-353	3563	66	collaborative	collaborative	ADJ
ftr-353	3563	67	report	report	NOUN
ftr-353	3563	68	,	,	PUNCT
ftr-353	3563	69	”	"	PUNCT
ftr-353	3563	70	who	who	PRON
ftr-353	3563	71	in	in	ADP
ftr-353	3563	72	dealing	deal	VERB
ftr-353	3563	73	with	with	ADP
ftr-353	3563	74	the	the	DET
ftr-353	3563	75	remaining	remain	VERB
ftr-353	3563	76	issues	issue	NOUN
ftr-353	3563	77	of	of	ADP
ftr-353	3563	78	tax	tax	NOUN
ftr-353	3563	79	deficiency	deficiency	NOUN
ftr-353	3563	80	must	must	AUX
ftr-353	3563	81	give	give	VERB
ftr-353	3563	82	“	"	PUNCT
ftr-353	3563	83	due	due	ADJ
ftr-353	3563	84	regard	regard	NOUN
ftr-353	3563	85	”	"	PUNCT
ftr-353	3563	86	to	to	ADP
ftr-353	3563	87	the	the	DET
ftr-353	3563	88	credibility	credibility	NOUN
ftr-353	3563	89	determinations	determination	NOUN
ftr-353	3563	90	of	of	ADP
ftr-353	3563	91	judge	judge	NOUN
ftr-353	3563	92	couvillion	couvillion	NOUN
ftr-353	3563	93	,	,	PUNCT
ftr-353	3563	94	presuming	presume	VERB
ftr-353	3563	95	that	that	SCONJ
ftr-353	3563	96	his	his	PRON
ftr-353	3563	97	fact	fact	NOUN
ftr-353	3563	98	findings	finding	NOUN
ftr-353	3563	99	are	be	AUX
ftr-353	3563	100	correct	correct	ADJ
ftr-353	3563	101	unless	unless	SCONJ
ftr-353	3563	102	manifestly	manifestly	ADV
ftr-353	3563	103	unreasonable	unreasonable	ADJ
ftr-353	3563	104	;	;	PUNCT
ftr-353	3563	105	and	and	CCONJ
ftr-353	3563	106	(	(	PUNCT
ftr-353	3563	107	4	4	X
ftr-353	3563	108	)	)	PUNCT
ftr-353	3563	109	adhere	adhere	VERB
ftr-353	3563	110	strictly	strictly	ADV
ftr-353	3563	111	hereafter	hereafter	ADV
ftr-353	3563	112	to	to	ADP
ftr-353	3563	113	the	the	DET
ftr-353	3563	114	amended	amend	VERB
ftr-353	3563	115	tax	tax	NOUN
ftr-353	3563	116	court	court	NOUN
ftr-353	3563	117	rule	rule	NOUN
ftr-353	3563	118	in	in	ADP
ftr-353	3563	119	finalizing	finalize	VERB
ftr-353	3563	120	tax	tax	NOUN
ftr-353	3563	121	court	court	NOUN
ftr-353	3563	122	opinions	opinion	NOUN
ftr-353	3563	123	.	.	PUNCT
ftr-353	3564	1	(	(	PUNCT
ftr-353	3564	2	i	i	NOUN
ftr-353	3564	3	)	)	PUNCT
ftr-353	3564	4	on	on	ADP
ftr-353	3564	5	remand	remand	NOUN
ftr-353	3564	6	,	,	PUNCT
ftr-353	3564	7	in	in	ADP
ftr-353	3564	8	a	a	DET
ftr-353	3564	9	458	458	NUM
ftr-353	3564	10	-	-	PUNCT
ftr-353	3564	11	page	page	NOUN
ftr-353	3564	12	opinion	opinion	NOUN
ftr-353	3564	13	judge	judge	NOUN
ftr-353	3564	14	haines	haine	NOUN
ftr-353	3564	15	of	of	ADP
ftr-353	3564	16	the	the	DET
ftr-353	3564	17	tax	tax	NOUN
ftr-353	3564	18	court	court	NOUN
ftr-353	3564	19	pours	pour	VERB
ftr-353	3564	20	out	out	ADP
ftr-353	3564	21	kanter	kanter	PROPN
ftr-353	3564	22	and	and	CCONJ
ftr-353	3564	23	ballard	ballard	PROPN
ftr-353	3564	24	.	.	PUNCT
ftr-353	3565	1	estate	estate	NOUN
ftr-353	3565	2	of	of	ADP
ftr-353	3565	3	kanter	kanter	PROPN
ftr-353	3565	4	v.	v.	PROPN
ftr-353	3565	5	commissioner	commissioner	PROPN
ftr-353	3565	6	,	,	PUNCT
ftr-353	3565	7	t.c	t.c	PROPN
ftr-353	3565	8	.	.	PROPN
ftr-353	3565	9	memo	memo	NOUN
ftr-353	3565	10	.	.	PUNCT
ftr-353	3566	1	2007	2007	NUM
ftr-353	3566	2	-	-	SYM
ftr-353	3566	3	21	21	NUM
ftr-353	3566	4	(	(	PUNCT
ftr-353	3566	5	2/1/07	2/1/07	NUM
ftr-353	3566	6	)	)	PUNCT
ftr-353	3566	7	.	.	PUNCT
ftr-353	3567	1	the	the	DET
ftr-353	3567	2	tax	tax	NOUN
ftr-353	3567	3	court	court	NOUN
ftr-353	3567	4	(	(	PUNCT
ftr-353	3567	5	judge	judge	NOUN
ftr-353	3567	6	haines	haine	NOUN
ftr-353	3567	7	)	)	PUNCT
ftr-353	3567	8	found	find	VERB
ftr-353	3567	9	that	that	SCONJ
ftr-353	3567	10	certain	certain	ADJ
ftr-353	3567	11	of	of	ADP
ftr-353	3567	12	the	the	DET
ftr-353	3567	13	special	special	ADJ
ftr-353	3567	14	trial	trial	NOUN
ftr-353	3567	15	judge	judge	NOUN
ftr-353	3567	16	’s	’s	PART
ftr-353	3567	17	findings	finding	NOUN
ftr-353	3567	18	of	of	ADP
ftr-353	3567	19	fact	fact	NOUN
ftr-353	3567	20	were	be	AUX
ftr-353	3567	21	“	"	PUNCT
ftr-353	3567	22	manifestly	manifestly	ADV
ftr-353	3567	23	unreasonable	unreasonable	ADJ
ftr-353	3567	24	”	"	PUNCT
ftr-353	3567	25	because	because	SCONJ
ftr-353	3567	26	they	they	PRON
ftr-353	3567	27	were	be	AUX
ftr-353	3567	28	“	"	PUNCT
ftr-353	3567	29	internally	internally	ADV
ftr-353	3567	30	inconsistent	inconsistent	ADJ
ftr-353	3567	31	or	or	CCONJ
ftr-353	3567	32	so	so	ADV
ftr-353	3567	33	implausible	implausible	ADJ
ftr-353	3567	34	that	that	SCONJ
ftr-353	3567	35	a	a	DET
ftr-353	3567	36	reasonable	reasonable	ADJ
ftr-353	3567	37	fact	fact	NOUN
ftr-353	3567	38	finder	finder	NOUN
ftr-353	3567	39	would	would	AUX
ftr-353	3567	40	not	not	PART
ftr-353	3567	41	believe	believe	VERB
ftr-353	3567	42	[	[	PUNCT
ftr-353	3567	43	the	the	DET
ftr-353	3567	44	recommended	recommend	VERB
ftr-353	3567	45	finding	finding	NOUN
ftr-353	3567	46	]	]	PUNCT
ftr-353	3567	47	”	"	PUNCT
ftr-353	3567	48	or	or	CCONJ
ftr-353	3567	49	they	they	PRON
ftr-353	3567	50	were	be	AUX
ftr-353	3567	51	“	"	PUNCT
ftr-353	3567	52	directly	directly	ADV
ftr-353	3567	53	contradicted	contradict	VERB
ftr-353	3567	54	by	by	ADP
ftr-353	3567	55	documentary	documentary	NOUN
ftr-353	3567	56	or	or	CCONJ
ftr-353	3567	57	objective	objective	ADJ
ftr-353	3567	58	evidence	evidence	NOUN
ftr-353	3567	59	.	.	PUNCT
ftr-353	3567	60	”	"	PUNCT
ftr-353	3568	1	judge	judge	NOUN
ftr-353	3568	2	haines	haine	NOUN
ftr-353	3568	3	therefore	therefore	ADV
ftr-353	3568	4	found	find	VERB
ftr-353	3568	5	that	that	SCONJ
ftr-353	3568	6	the	the	DET
ftr-353	3568	7	kanter	kanter	NOUN
ftr-353	3568	8	-	-	PUNCT
ftr-353	3568	9	related	relate	VERB
ftr-353	3568	10	entities	entity	NOUN
ftr-353	3568	11	were	be	AUX
ftr-353	3568	12	shams	sham	NOUN
ftr-353	3568	13	,	,	PUNCT
ftr-353	3568	14	that	that	SCONJ
ftr-353	3568	15	“	"	PUNCT
ftr-353	3568	16	kanter	kanter	PROPN
ftr-353	3568	17	,	,	PUNCT
ftr-353	3568	18	ballard	ballard	PROPN
ftr-353	3568	19	,	,	PUNCT
ftr-353	3568	20	and	and	CCONJ
ftr-353	3568	21	lisle	lisle	PROPN
ftr-353	3568	22	participated	participate	VERB
ftr-353	3568	23	in	in	ADP
ftr-353	3568	24	a	a	DET
ftr-353	3568	25	complex	complex	ADJ
ftr-353	3568	26	,	,	PUNCT
ftr-353	3568	27	well	well	ADV
ftr-353	3568	28	-	-	PUNCT
ftr-353	3568	29	disguised	disguise	VERB
ftr-353	3568	30	scheme	scheme	NOUN
ftr-353	3568	31	to	to	PART
ftr-353	3568	32	share	share	VERB
ftr-353	3568	33	kickback	kickback	NOUN
ftr-353	3568	34	payments	payment	NOUN
ftr-353	3568	35	earned	earn	VERB
ftr-353	3568	36	jointly	jointly	ADV
ftr-353	3568	37	253	253	NUM
ftr-353	3568	38	florida	florida	PROPN
ftr-353	3568	39	tax	tax	NOUN
ftr-353	3568	40	review	review	NOUN
ftr-353	3568	41	[	[	X
ftr-353	3568	42	vol	vol	NOUN
ftr-353	3568	43	.	.	PUNCT
ftr-353	3569	1	10	10	NUM
ftr-353	3569	2	:	:	PUNCT
ftr-353	3569	3	si	si	X
ftr-353	3569	4	by	by	ADP
ftr-353	3569	5	kanter	kanter	PROPN
ftr-353	3569	6	,	,	PUNCT
ftr-353	3569	7	ballard	ballard	PROPN
ftr-353	3569	8	,	,	PUNCT
ftr-353	3569	9	and	and	CCONJ
ftr-353	3569	10	lisle	lisle	PROPN
ftr-353	3569	11	,	,	PUNCT
ftr-353	3569	12	”	"	PUNCT
ftr-353	3569	13	and	and	CCONJ
ftr-353	3569	14	that	that	SCONJ
ftr-353	3569	15	they	they	PRON
ftr-353	3569	16	earned	earn	VERB
ftr-353	3569	17	income	income	NOUN
ftr-353	3569	18	during	during	ADP
ftr-353	3569	19	the	the	DET
ftr-353	3569	20	years	year	NOUN
ftr-353	3569	21	at	at	ADP
ftr-353	3569	22	issue	issue	NOUN
ftr-353	3569	23	which	which	PRON
ftr-353	3569	24	they	they	PRON
ftr-353	3569	25	failed	fail	VERB
ftr-353	3569	26	to	to	PART
ftr-353	3569	27	report	report	VERB
ftr-353	3569	28	.	.	PUNCT
ftr-353	3570	1	•	•	NUM
ftr-353	3570	2	judge	judge	NOUN
ftr-353	3570	3	haines	haine	NOUN
ftr-353	3570	4	found	find	VERB
ftr-353	3570	5	that	that	SCONJ
ftr-353	3570	6	–	–	PUNCT
ftr-353	3570	7	based	base	VERB
ftr-353	3570	8	upon	upon	SCONJ
ftr-353	3570	9	factors	factor	NOUN
ftr-353	3570	10	such	such	ADJ
ftr-353	3570	11	as	as	ADP
ftr-353	3570	12	(	(	PUNCT
ftr-353	3570	13	1	1	NUM
ftr-353	3570	14	)	)	PUNCT
ftr-353	3570	15	failure	failure	NOUN
ftr-353	3570	16	to	to	PART
ftr-353	3570	17	report	report	VERB
ftr-353	3570	18	substantial	substantial	ADJ
ftr-353	3570	19	amounts	amount	NOUN
ftr-353	3570	20	of	of	ADP
ftr-353	3570	21	income	income	NOUN
ftr-353	3570	22	,	,	PUNCT
ftr-353	3570	23	(	(	PUNCT
ftr-353	3570	24	2	2	X
ftr-353	3570	25	)	)	PUNCT
ftr-353	3570	26	concealment	concealment	NOUN
ftr-353	3570	27	of	of	ADP
ftr-353	3570	28	the	the	DET
ftr-353	3570	29	true	true	ADJ
ftr-353	3570	30	nature	nature	NOUN
ftr-353	3570	31	of	of	ADP
ftr-353	3570	32	the	the	DET
ftr-353	3570	33	income	income	NOUN
ftr-353	3570	34	and	and	CCONJ
ftr-353	3570	35	the	the	DET
ftr-353	3570	36	identity	identity	NOUN
ftr-353	3570	37	of	of	ADP
ftr-353	3570	38	the	the	DET
ftr-353	3570	39	earners	earner	NOUN
ftr-353	3570	40	of	of	ADP
ftr-353	3570	41	the	the	DET
ftr-353	3570	42	income	income	NOUN
ftr-353	3570	43	,	,	PUNCT
ftr-353	3570	44	(	(	PUNCT
ftr-353	3570	45	3	3	X
ftr-353	3570	46	)	)	PUNCT
ftr-353	3570	47	use	use	NOUN
ftr-353	3570	48	of	of	ADP
ftr-353	3570	49	sham	sham	NOUN
ftr-353	3570	50	,	,	PUNCT
ftr-353	3570	51	conduit	conduit	NOUN
ftr-353	3570	52	,	,	PUNCT
ftr-353	3570	53	and	and	CCONJ
ftr-353	3570	54	nominee	nominee	NOUN
ftr-353	3570	55	entities	entity	NOUN
ftr-353	3570	56	,	,	PUNCT
ftr-353	3570	57	(	(	PUNCT
ftr-353	3570	58	4	4	X
ftr-353	3570	59	)	)	PUNCT
ftr-353	3570	60	reporting	report	VERB
ftr-353	3570	61	kanter	kanter	PROPN
ftr-353	3570	62	’s	’s	PART
ftr-353	3570	63	and	and	CCONJ
ftr-353	3570	64	ballard	ballard	PROPN
ftr-353	3570	65	’s	’s	PART
ftr-353	3570	66	income	income	NOUN
ftr-353	3570	67	on	on	ADP
ftr-353	3570	68	iras	ira	NOUN
ftr-353	3570	69	(	(	PUNCT
ftr-353	3570	70	and	and	CCONJ
ftr-353	3570	71	another	another	DET
ftr-353	3570	72	entity	entity	NOUN
ftr-353	3570	73	’s	’s	PART
ftr-353	3570	74	)	)	PUNCT
ftr-353	3570	75	tax	tax	NOUN
ftr-353	3570	76	returns	return	NOUN
ftr-353	3570	77	,	,	PUNCT
ftr-353	3570	78	(	(	PUNCT
ftr-353	3570	79	5	5	X
ftr-353	3570	80	)	)	PUNCT
ftr-353	3570	81	commingling	commingling	NOUN
ftr-353	3570	82	of	of	ADP
ftr-353	3570	83	kanter	kanter	PROPN
ftr-353	3570	84	’s	’s	PART
ftr-353	3570	85	and	and	CCONJ
ftr-353	3570	86	ballard	ballard	PROPN
ftr-353	3570	87	’s	’s	PART
ftr-353	3570	88	income	income	NOUN
ftr-353	3570	89	with	with	ADP
ftr-353	3570	90	funds	fund	NOUN
ftr-353	3570	91	belonging	belong	VERB
ftr-353	3570	92	to	to	ADP
ftr-353	3570	93	others	other	NOUN
ftr-353	3570	94	,	,	PUNCT
ftr-353	3570	95	(	(	PUNCT
ftr-353	3570	96	6	6	NUM
ftr-353	3570	97	)	)	PUNCT
ftr-353	3570	98	phony	phony	ADJ
ftr-353	3570	99	loans	loan	NOUN
ftr-353	3570	100	,	,	PUNCT
ftr-353	3570	101	(	(	PUNCT
ftr-353	3570	102	7	7	X
ftr-353	3570	103	)	)	PUNCT
ftr-353	3570	104	false	false	ADJ
ftr-353	3570	105	and	and	CCONJ
ftr-353	3570	106	misleading	misleading	ADJ
ftr-353	3570	107	documents	document	NOUN
ftr-353	3570	108	,	,	PUNCT
ftr-353	3570	109	and	and	CCONJ
ftr-353	3570	110	(	(	PUNCT
ftr-353	3570	111	8)	8)	NUM
ftr-353	3570	112	failure	failure	NOUN
ftr-353	3570	113	to	to	PART
ftr-353	3570	114	cooperate	cooperate	VERB
ftr-353	3570	115	during	during	ADP
ftr-353	3570	116	the	the	DET
ftr-353	3570	117	examination	examination	NOUN
ftr-353	3570	118	process	process	NOUN
ftr-353	3570	119	by	by	ADP
ftr-353	3570	120	engaging	engage	VERB
ftr-353	3570	121	in	in	ADP
ftr-353	3570	122	a	a	DET
ftr-353	3570	123	“	"	PUNCT
ftr-353	3570	124	strategy	strategy	NOUN
ftr-353	3570	125	of	of	ADP
ftr-353	3570	126	obfuscation	obfuscation	NOUN
ftr-353	3570	127	and	and	CCONJ
ftr-353	3570	128	delay	delay	NOUN
ftr-353	3570	129	”	"	PUNCT
ftr-353	3570	130	–	–	PUNCT
ftr-353	3570	131	the	the	DET
ftr-353	3570	132	commissioner	commissioner	NOUN
ftr-353	3570	133	demonstrated	demonstrate	VERB
ftr-353	3570	134	by	by	ADP
ftr-353	3570	135	“	"	PUNCT
ftr-353	3570	136	clear	clear	ADJ
ftr-353	3570	137	and	and	CCONJ
ftr-353	3570	138	convincing	convincing	ADJ
ftr-353	3570	139	evidence	evidence	NOUN
ftr-353	3570	140	”	"	PUNCT
ftr-353	3570	141	that	that	SCONJ
ftr-353	3570	142	kanter	kanter	PROPN
ftr-353	3570	143	and	and	CCONJ
ftr-353	3570	144	ballard	ballard	PROPN
ftr-353	3570	145	filed	file	VERB
ftr-353	3570	146	false	false	ADJ
ftr-353	3570	147	and	and	CCONJ
ftr-353	3570	148	fraudulent	fraudulent	ADJ
ftr-353	3570	149	tax	tax	NOUN
ftr-353	3570	150	returns	return	NOUN
ftr-353	3570	151	for	for	ADP
ftr-353	3570	152	each	each	PRON
ftr-353	3570	153	of	of	ADP
ftr-353	3570	154	the	the	DET
ftr-353	3570	155	years	year	NOUN
ftr-353	3570	156	at	at	ADP
ftr-353	3570	157	issue	issue	NOUN
ftr-353	3570	158	.	.	PUNCT
ftr-353	3571	1	•	•	NUM
ftr-353	3571	2	judge	judge	NOUN
ftr-353	3571	3	haines	haine	NOUN
ftr-353	3571	4	held	hold	VERB
ftr-353	3571	5	that	that	SCONJ
ftr-353	3571	6	the	the	DET
ftr-353	3571	7	tax	tax	NOUN
ftr-353	3571	8	court	court	NOUN
ftr-353	3571	9	is	be	AUX
ftr-353	3571	10	“	"	PUNCT
ftr-353	3571	11	obliged	oblige	VERB
ftr-353	3571	12	to	to	PART
ftr-353	3571	13	review	review	VERB
ftr-353	3571	14	the	the	DET
ftr-353	3571	15	recommended	recommend	VERB
ftr-353	3571	16	findings	finding	NOUN
ftr-353	3571	17	of	of	ADP
ftr-353	3571	18	fact	fact	NOUN
ftr-353	3571	19	and	and	CCONJ
ftr-353	3571	20	credibility	credibility	NOUN
ftr-353	3571	21	determinations	determination	NOUN
ftr-353	3571	22	set	set	VERB
ftr-353	3571	23	forth	forth	ADP
ftr-353	3571	24	in	in	ADP
ftr-353	3571	25	the	the	DET
ftr-353	3571	26	stj	stj	NOUN
ftr-353	3571	27	report	report	NOUN
ftr-353	3571	28	under	under	ADP
ftr-353	3571	29	a	a	DET
ftr-353	3571	30	‘	'	PUNCT
ftr-353	3571	31	manifestly	manifestly	ADV
ftr-353	3571	32	unreasonable	unreasonable	ADJ
ftr-353	3571	33	’	'	PUNCT
ftr-353	3571	34	standard	standard	NOUN
ftr-353	3571	35	of	of	ADP
ftr-353	3571	36	review	review	NOUN
ftr-353	3571	37	,	,	PUNCT
ftr-353	3571	38	and	and	CCONJ
ftr-353	3571	39	...	...	PUNCT
ftr-353	3571	40	may	may	AUX
ftr-353	3571	41	reject	reject	VERB
ftr-353	3571	42	such	such	ADJ
ftr-353	3571	43	findings	finding	NOUN
ftr-353	3571	44	of	of	ADP
ftr-353	3571	45	fact	fact	NOUN
ftr-353	3571	46	and	and	CCONJ
ftr-353	3571	47	credibility	credibility	NOUN
ftr-353	3571	48	determinations	determination	NOUN
ftr-353	3571	49	only	only	ADV
ftr-353	3571	50	if	if	SCONJ
ftr-353	3571	51	,	,	PUNCT
ftr-353	3571	52	after	after	ADP
ftr-353	3571	53	reviewing	review	VERB
ftr-353	3571	54	the	the	DET
ftr-353	3571	55	record	record	NOUN
ftr-353	3571	56	in	in	ADP
ftr-353	3571	57	its	its	PRON
ftr-353	3571	58	entirety	entirety	NOUN
ftr-353	3571	59	,	,	PUNCT
ftr-353	3571	60	[	[	X
ftr-353	3571	61	it	it	PRON
ftr-353	3571	62	]	]	X
ftr-353	3571	63	conclude[s	conclude[s	X
ftr-353	3571	64	]	]	X
ftr-353	3571	65	that	that	SCONJ
ftr-353	3571	66	the	the	DET
ftr-353	3571	67	recommended	recommend	VERB
ftr-353	3571	68	finding	finding	NOUN
ftr-353	3571	69	of	of	ADP
ftr-353	3571	70	fact	fact	NOUN
ftr-353	3571	71	or	or	CCONJ
ftr-353	3571	72	testimony	testimony	NOUN
ftr-353	3571	73	(	(	PUNCT
ftr-353	3571	74	1	1	X
ftr-353	3571	75	)	)	PUNCT
ftr-353	3571	76	is	be	AUX
ftr-353	3571	77	internally	internally	ADV
ftr-353	3571	78	inconsistent	inconsistent	ADJ
ftr-353	3571	79	or	or	CCONJ
ftr-353	3571	80	so	so	ADV
ftr-353	3571	81	implausible	implausible	ADJ
ftr-353	3571	82	that	that	SCONJ
ftr-353	3571	83	a	a	DET
ftr-353	3571	84	reasonable	reasonable	ADJ
ftr-353	3571	85	fact	fact	NOUN
ftr-353	3571	86	finder	finder	NOUN
ftr-353	3571	87	would	would	AUX
ftr-353	3571	88	not	not	PART
ftr-353	3571	89	believe	believe	VERB
ftr-353	3571	90	it	it	PRON
ftr-353	3571	91	,	,	PUNCT
ftr-353	3571	92	or	or	CCONJ
ftr-353	3571	93	(	(	PUNCT
ftr-353	3571	94	2	2	X
ftr-353	3571	95	)	)	PUNCT
ftr-353	3571	96	is	be	AUX
ftr-353	3571	97	not	not	PART
ftr-353	3571	98	credible	credible	ADJ
ftr-353	3571	99	because	because	SCONJ
ftr-353	3571	100	it	it	PRON
ftr-353	3571	101	is	be	AUX
ftr-353	3571	102	directly	directly	ADV
ftr-353	3571	103	contradicted	contradict	VERB
ftr-353	3571	104	by	by	ADP
ftr-353	3571	105	documentary	documentary	NOUN
ftr-353	3571	106	or	or	CCONJ
ftr-353	3571	107	objective	objective	ADJ
ftr-353	3571	108	evidence	evidence	NOUN
ftr-353	3571	109	.	.	PUNCT
ftr-353	3571	110	”	"	PUNCT
ftr-353	3572	1	furthermore	furthermore	ADV
ftr-353	3572	2	,	,	PUNCT
ftr-353	3572	3	judge	judge	NOUN
ftr-353	3572	4	haines	haine	NOUN
ftr-353	3572	5	held	hold	VERB
ftr-353	3572	6	that	that	SCONJ
ftr-353	3572	7	a	a	DET
ftr-353	3572	8	special	special	ADJ
ftr-353	3572	9	trial	trial	NOUN
ftr-353	3572	10	judge	judge	NOUN
ftr-353	3572	11	’s	’s	PART
ftr-353	3572	12	credibility	credibility	NOUN
ftr-353	3572	13	determinations	determination	NOUN
ftr-353	3572	14	may	may	AUX
ftr-353	3572	15	be	be	AUX
ftr-353	3572	16	rejected	reject	VERB
ftr-353	3572	17	under	under	ADP
ftr-353	3572	18	the	the	DET
ftr-353	3572	19	“	"	PUNCT
ftr-353	3572	20	manifestly	manifestly	ADV
ftr-353	3572	21	unreasonable	unreasonable	ADJ
ftr-353	3572	22	”	"	PUNCT
ftr-353	3572	23	standard	standard	NOUN
ftr-353	3572	24	of	of	ADP
ftr-353	3572	25	review	review	NOUN
ftr-353	3572	26	without	without	ADP
ftr-353	3572	27	rehearing	rehear	VERB
ftr-353	3572	28	the	the	DET
ftr-353	3572	29	disputed	dispute	VERB
ftr-353	3572	30	testimony	testimony	NOUN
ftr-353	3572	31	.	.	PUNCT
ftr-353	3573	1	•	•	NUM
ftr-353	3573	2	judge	judge	NOUN
ftr-353	3573	3	haines	haine	NOUN
ftr-353	3573	4	further	far	ADV
ftr-353	3573	5	found	find	VERB
ftr-353	3573	6	that	that	SCONJ
ftr-353	3573	7	the	the	DET
ftr-353	3573	8	appropriate	appropriate	ADJ
ftr-353	3573	9	standard	standard	NOUN
ftr-353	3573	10	for	for	ADP
ftr-353	3573	11	determining	determine	VERB
ftr-353	3573	12	whether	whether	SCONJ
ftr-353	3573	13	the	the	DET
ftr-353	3573	14	assignment	assignment	NOUN
ftr-353	3573	15	of	of	ADP
ftr-353	3573	16	income	income	NOUN
ftr-353	3573	17	doctrine	doctrine	NOUN
ftr-353	3573	18	should	should	AUX
ftr-353	3573	19	be	be	AUX
ftr-353	3573	20	applied	apply	VERB
ftr-353	3573	21	had	have	AUX
ftr-353	3573	22	been	be	AUX
ftr-353	3573	23	appropriately	appropriately	ADV
ftr-353	3573	24	articulated	articulate	VERB
ftr-353	3573	25	in	in	ADP
ftr-353	3573	26	united	united	PROPN
ftr-353	3573	27	states	states	PROPN
ftr-353	3573	28	v.	v.	PROPN
ftr-353	3573	29	newell	newell	PROPN
ftr-353	3573	30	,	,	PUNCT
ftr-353	3573	31	239	239	NUM
ftr-353	3573	32	f.3d	f.3d	NUM
ftr-353	3573	33	917	917	NUM
ftr-353	3573	34	,	,	PUNCT
ftr-353	3573	35	919	919	NUM
ftr-353	3573	36	-	-	SYM
ftr-353	3573	37	920	920	NUM
ftr-353	3573	38	,	,	PUNCT
ftr-353	3573	39	as	as	SCONJ
ftr-353	3573	40	follows	follow	VERB
ftr-353	3573	41	:	:	PUNCT
ftr-353	3573	42	to	to	PART
ftr-353	3573	43	shift	shift	VERB
ftr-353	3573	44	the	the	DET
ftr-353	3573	45	tax	tax	NOUN
ftr-353	3573	46	liability	liability	NOUN
ftr-353	3573	47	,	,	PUNCT
ftr-353	3573	48	the	the	DET
ftr-353	3573	49	assignor	assignor	NOUN
ftr-353	3573	50	[	[	X
ftr-353	3573	51	taxpayer	taxpayer	X
ftr-353	3573	52	]	]	PUNCT
ftr-353	3573	53	must	must	AUX
ftr-353	3573	54	relinquish	relinquish	VERB
ftr-353	3573	55	his	his	PRON
ftr-353	3573	56	control	control	NOUN
ftr-353	3573	57	over	over	ADP
ftr-353	3573	58	the	the	DET
ftr-353	3573	59	activity	activity	NOUN
ftr-353	3573	60	that	that	PRON
ftr-353	3573	61	generates	generate	VERB
ftr-353	3573	62	the	the	DET
ftr-353	3573	63	income	income	NOUN
ftr-353	3573	64	;	;	PUNCT
ftr-353	3573	65	the	the	DET
ftr-353	3573	66	income	income	NOUN
ftr-353	3573	67	must	must	AUX
ftr-353	3573	68	be	be	AUX
ftr-353	3573	69	the	the	DET
ftr-353	3573	70	fruit	fruit	NOUN
ftr-353	3573	71	of	of	ADP
ftr-353	3573	72	the	the	DET
ftr-353	3573	73	contract	contract	NOUN
ftr-353	3573	74	or	or	CCONJ
ftr-353	3573	75	the	the	DET
ftr-353	3573	76	property	property	NOUN
ftr-353	3573	77	itself	itself	PRON
ftr-353	3573	78	,	,	PUNCT
ftr-353	3573	79	and	and	CCONJ
ftr-353	3573	80	not	not	PART
ftr-353	3573	81	of	of	ADP
ftr-353	3573	82	his	his	PRON
ftr-353	3573	83	ongoing	ongoing	ADJ
ftr-353	3573	84	income	income	NOUN
ftr-353	3573	85	-	-	PUNCT
ftr-353	3573	86	producing	produce	VERB
ftr-353	3573	87	activity	activity	NOUN
ftr-353	3573	88	.	.	PUNCT
ftr-353	3573	89	...	...	PUNCT
ftr-353	3574	1	this	this	PRON
ftr-353	3574	2	means	mean	VERB
ftr-353	3574	3	,	,	PUNCT
ftr-353	3574	4	in	in	ADP
ftr-353	3574	5	the	the	DET
ftr-353	3574	6	case	case	NOUN
ftr-353	3574	7	of	of	ADP
ftr-353	3574	8	a	a	DET
ftr-353	3574	9	contract	contract	NOUN
ftr-353	3574	10	,	,	PUNCT
ftr-353	3574	11	that	that	SCONJ
ftr-353	3574	12	in	in	ADP
ftr-353	3574	13	order	order	NOUN
ftr-353	3574	14	to	to	PART
ftr-353	3574	15	shift	shift	VERB
ftr-353	3574	16	the	the	DET
ftr-353	3574	17	tax	tax	NOUN
ftr-353	3574	18	liability	liability	NOUN
ftr-353	3574	19	to	to	ADP
ftr-353	3574	20	the	the	DET
ftr-353	3574	21	assignee	assignee	NOUN
ftr-353	3574	22	the	the	DET
ftr-353	3574	23	assignor	assignor	NOUN
ftr-353	3574	24	either	either	CCONJ
ftr-353	3574	25	must	must	AUX
ftr-353	3574	26	assign	assign	VERB
ftr-353	3574	27	the	the	DET
ftr-353	3574	28	duty	duty	NOUN
ftr-353	3574	29	to	to	PART
ftr-353	3574	30	perform	perform	VERB
ftr-353	3574	31	along	along	ADP
ftr-353	3574	32	with	with	ADP
ftr-353	3574	33	the	the	DET
ftr-353	3574	34	right	right	NOUN
ftr-353	3574	35	to	to	PART
ftr-353	3574	36	be	be	AUX
ftr-353	3574	37	paid	pay	VERB
ftr-353	3574	38	or	or	CCONJ
ftr-353	3574	39	must	must	AUX
ftr-353	3574	40	have	have	AUX
ftr-353	3574	41	completed	complete	VERB
ftr-353	3574	42	performance	performance	NOUN
ftr-353	3574	43	before	before	SCONJ
ftr-353	3574	44	he	he	PRON
ftr-353	3574	45	assigned	assign	VERB
ftr-353	3574	46	the	the	DET
ftr-353	3574	47	contract	contract	NOUN
ftr-353	3574	48	;	;	PUNCT
ftr-353	3574	49	otherwise	otherwise	ADV
ftr-353	3574	50	it	it	PRON
ftr-353	3574	51	is	be	AUX
ftr-353	3574	52	he	he	PRON
ftr-353	3574	53	,	,	PUNCT
ftr-353	3574	54	not	not	PART
ftr-353	3574	55	the	the	DET
ftr-353	3574	56	contract	contract	NOUN
ftr-353	3574	57	,	,	PUNCT
ftr-353	3574	58	or	or	CCONJ
ftr-353	3574	59	the	the	DET
ftr-353	3574	60	assignee	assignee	NOUN
ftr-353	3574	61	,	,	PUNCT
ftr-353	3574	62	that	that	PRON
ftr-353	3574	63	is	be	AUX
ftr-353	3574	64	producing	produce	VERB
ftr-353	3574	65	the	the	DET
ftr-353	3574	66	contractual	contractual	ADJ
ftr-353	3574	67	income	income	NOUN
ftr-353	3574	68	–	–	PUNCT
ftr-353	3574	69	it	it	PRON
ftr-353	3574	70	is	be	AUX
ftr-353	3574	71	his	his	PRON
ftr-353	3574	72	income	income	NOUN
ftr-353	3574	73	,	,	PUNCT
ftr-353	3574	74	and	and	CCONJ
ftr-353	3574	75	he	he	PRON
ftr-353	3574	76	is	be	AUX
ftr-353	3574	77	just	just	ADV
ftr-353	3574	78	shifting	shift	VERB
ftr-353	3574	79	it	it	PRON
ftr-353	3574	80	to	to	ADP
ftr-353	3574	81	someone	someone	PRON
ftr-353	3574	82	else	else	ADV
ftr-353	3574	83	in	in	ADP
ftr-353	3574	84	order	order	NOUN
ftr-353	3574	85	to	to	PART
ftr-353	3574	86	avoid	avoid	VERB
ftr-353	3574	87	paying	pay	VERB
ftr-353	3574	88	income	income	NOUN
ftr-353	3574	89	tax	tax	NOUN
ftr-353	3574	90	on	on	ADP
ftr-353	3574	91	it	it	PRON
ftr-353	3574	92	.	.	PUNCT
ftr-353	3575	1	(	(	PUNCT
ftr-353	3575	2	j	j	NOUN
ftr-353	3575	3	)	)	PUNCT
ftr-353	3575	4	and	and	CCONJ
ftr-353	3575	5	the	the	DET
ftr-353	3575	6	beat	beat	NOUN
ftr-353	3575	7	goes	go	VERB
ftr-353	3575	8	on	on	ADP
ftr-353	3575	9	,	,	PUNCT
ftr-353	3575	10	with	with	ADP
ftr-353	3575	11	a	a	DET
ftr-353	3575	12	judicial	judicial	ADJ
ftr-353	3575	13	recognition	recognition	NOUN
ftr-353	3575	14	that	that	SCONJ
ftr-353	3575	15	structural	structural	ADJ
ftr-353	3575	16	complexity	complexity	NOUN
ftr-353	3575	17	is	be	AUX
ftr-353	3575	18	the	the	DET
ftr-353	3575	19	norm	norm	NOUN
ftr-353	3575	20	for	for	ADP
ftr-353	3575	21	“	"	PUNCT
ftr-353	3575	22	a	a	DET
ftr-353	3575	23	knowledgeable	knowledgeable	ADJ
ftr-353	3575	24	2010	2010	NUM
ftr-353	3575	25	]	]	PUNCT
ftr-353	3575	26	recent	recent	ADJ
ftr-353	3575	27	developments	development	NOUN
ftr-353	3575	28	in	in	ADP
ftr-353	3575	29	federal	federal	ADJ
ftr-353	3575	30	income	income	NOUN
ftr-353	3575	31	taxation	taxation	NOUN
ftr-353	3575	32	254	254	NUM
ftr-353	3575	33	tax	tax	NOUN
ftr-353	3575	34	attorney	attorney	NOUN
ftr-353	3575	35	.	.	PUNCT
ftr-353	3575	36	”	"	PUNCT
ftr-353	3576	1	ballard	ballard	PROPN
ftr-353	3576	2	v.	v.	PROPN
ftr-353	3576	3	commissioner	commissioner	PROPN
ftr-353	3576	4	,	,	PUNCT
ftr-353	3576	5	522	522	NUM
ftr-353	3576	6	f.3d	f.3d	NUM
ftr-353	3576	7	1229	1229	NUM
ftr-353	3576	8	(	(	PUNCT
ftr-353	3576	9	11th	11th	ADJ
ftr-353	3576	10	cir	cir	NOUN
ftr-353	3576	11	.	.	PUNCT
ftr-353	3576	12	4/7/08	4/7/08	NUM
ftr-353	3576	13	)	)	PUNCT
ftr-353	3576	14	.	.	PUNCT
ftr-353	3577	1	the	the	DET
ftr-353	3577	2	eleventh	eleventh	ADJ
ftr-353	3577	3	circuit	circuit	NOUN
ftr-353	3577	4	(	(	PUNCT
ftr-353	3577	5	judge	judge	PROPN
ftr-353	3577	6	fay	fay	PROPN
ftr-353	3577	7	)	)	PUNCT
ftr-353	3577	8	reversed	reverse	VERB
ftr-353	3577	9	,	,	PUNCT
ftr-353	3577	10	vacated	vacated	ADJ
ftr-353	3577	11	and	and	CCONJ
ftr-353	3577	12	remanded	remand	VERB
ftr-353	3577	13	t.c	t.c	PROPN
ftr-353	3577	14	.	.	PROPN
ftr-353	3577	15	memo	memo	NOUN
ftr-353	3577	16	.	.	PUNCT
ftr-353	3578	1	2007	2007	NUM
ftr-353	3578	2	-	-	SYM
ftr-353	3578	3	21	21	NUM
ftr-353	3578	4	(	(	PUNCT
ftr-353	3578	5	2/1/07	2/1/07	NUM
ftr-353	3578	6	)	)	PUNCT
ftr-353	3578	7	(	(	PUNCT
ftr-353	3578	8	haines	haine	NOUN
ftr-353	3578	9	,	,	PUNCT
ftr-353	3578	10	j.	j.	PROPN
ftr-353	3578	11	)	)	PUNCT
ftr-353	3578	12	,	,	PUNCT
ftr-353	3578	13	with	with	ADP
ftr-353	3578	14	instructions	instruction	NOUN
ftr-353	3578	15	to	to	PART
ftr-353	3578	16	“	"	PUNCT
ftr-353	3578	17	enter	enter	VERB
ftr-353	3578	18	an	an	DET
ftr-353	3578	19	order	order	NOUN
ftr-353	3578	20	approving	approve	VERB
ftr-353	3578	21	and	and	CCONJ
ftr-353	3578	22	adopting	adopt	VERB
ftr-353	3578	23	judge	judge	NOUN
ftr-353	3578	24	couvillion	couvillion	NOUN
ftr-353	3578	25	’s	’s	PART
ftr-353	3578	26	original	original	ADJ
ftr-353	3578	27	report	report	NOUN
ftr-353	3578	28	as	as	ADP
ftr-353	3578	29	the	the	DET
ftr-353	3578	30	opinion	opinion	NOUN
ftr-353	3578	31	of	of	ADP
ftr-353	3578	32	the	the	DET
ftr-353	3578	33	tax	tax	NOUN
ftr-353	3578	34	court	court	NOUN
ftr-353	3578	35	.	.	PUNCT
ftr-353	3578	36	”	"	PUNCT
ftr-353	3579	1	the	the	DET
ftr-353	3579	2	reason	reason	NOUN
ftr-353	3579	3	assigned	assign	VERB
ftr-353	3579	4	was	be	AUX
ftr-353	3579	5	that	that	SCONJ
ftr-353	3579	6	judge	judge	NOUN
ftr-353	3579	7	haines	haine	NOUN
ftr-353	3579	8	“	"	PUNCT
ftr-353	3579	9	did	do	AUX
ftr-353	3579	10	not	not	PART
ftr-353	3579	11	presume	presume	VERB
ftr-353	3579	12	judge	judge	NOUN
ftr-353	3579	13	couvillion	couvillion	NOUN
ftr-353	3579	14	’s	’s	PART
ftr-353	3579	15	findings	finding	NOUN
ftr-353	3579	16	to	to	PART
ftr-353	3579	17	be	be	AUX
ftr-353	3579	18	correct	correct	ADJ
ftr-353	3579	19	or	or	CCONJ
ftr-353	3579	20	give	give	VERB
ftr-353	3579	21	judge	judge	NOUN
ftr-353	3579	22	couvillion	couvillion	NOUN
ftr-353	3579	23	’s	’s	PART
ftr-353	3579	24	credibility	credibility	NOUN
ftr-353	3579	25	determinations	determination	VERB
ftr-353	3579	26	their	their	PRON
ftr-353	3579	27	due	due	ADJ
ftr-353	3579	28	deference	deference	NOUN
ftr-353	3579	29	,	,	PUNCT
ftr-353	3579	30	”	"	PUNCT
ftr-353	3579	31	concluding	conclude	VERB
ftr-353	3579	32	that	that	SCONJ
ftr-353	3579	33	it	it	PRON
ftr-353	3579	34	is	be	AUX
ftr-353	3579	35	no	no	DET
ftr-353	3579	36	surprise	surprise	NOUN
ftr-353	3579	37	that	that	SCONJ
ftr-353	3579	38	a	a	DET
ftr-353	3579	39	knowledgeable	knowledgeable	ADJ
ftr-353	3579	40	tax	tax	NOUN
ftr-353	3579	41	attorney	attorney	NOUN
ftr-353	3579	42	would	would	AUX
ftr-353	3579	43	use	use	VERB
ftr-353	3579	44	numerous	numerous	ADJ
ftr-353	3579	45	legal	legal	ADJ
ftr-353	3579	46	entities	entity	NOUN
ftr-353	3579	47	to	to	PART
ftr-353	3579	48	accomplish	accomplish	VERB
ftr-353	3579	49	different	different	ADJ
ftr-353	3579	50	objectives	objective	NOUN
ftr-353	3579	51	.	.	PUNCT
ftr-353	3580	1	this	this	PRON
ftr-353	3580	2	does	do	AUX
ftr-353	3580	3	not	not	PART
ftr-353	3580	4	make	make	VERB
ftr-353	3580	5	them	they	PRON
ftr-353	3580	6	illegitimate	illegitimate	VERB
ftr-353	3580	7	.	.	PUNCT
ftr-353	3581	1	unfortunately	unfortunately	ADV
ftr-353	3581	2	such	such	ADJ
ftr-353	3581	3	“	"	PUNCT
ftr-353	3581	4	maneuvering	maneuvering	NOUN
ftr-353	3581	5	”	"	PUNCT
ftr-353	3581	6	is	be	AUX
ftr-353	3581	7	apparently	apparently	ADV
ftr-353	3581	8	encouraged	encourage	VERB
ftr-353	3581	9	by	by	ADP
ftr-353	3581	10	our	our	PRON
ftr-353	3581	11	present	present	ADJ
ftr-353	3581	12	tax	tax	NOUN
ftr-353	3581	13	laws	law	NOUN
ftr-353	3581	14	and	and	CCONJ
ftr-353	3581	15	code	code	NOUN
ftr-353	3581	16	.	.	PUNCT
ftr-353	3582	1	(	(	PUNCT
ftr-353	3582	2	k	k	X
ftr-353	3582	3	)	)	PUNCT
ftr-353	3582	4	“	"	PUNCT
ftr-353	3582	5	one	one	NUM
ftr-353	3582	6	for	for	ADP
ftr-353	3582	7	all	all	PRON
ftr-353	3582	8	and	and	CCONJ
ftr-353	3582	9	all	all	PRON
ftr-353	3582	10	for	for	ADP
ftr-353	3582	11	one	one	NUM
ftr-353	3582	12	.	.	PUNCT
ftr-353	3582	13	”	"	PUNCT
ftr-353	3583	1	estate	estate	NOUN
ftr-353	3583	2	of	of	ADP
ftr-353	3583	3	lisle	lisle	PROPN
ftr-353	3583	4	v.	v.	ADP
ftr-353	3583	5	commissioner	commissioner	PROPN
ftr-353	3583	6	,	,	PUNCT
ftr-353	3583	7	541	541	NUM
ftr-353	3583	8	f.3d	f.3d	NUM
ftr-353	3583	9	595	595	NUM
ftr-353	3583	10	(	(	PUNCT
ftr-353	3583	11	5th	5th	ADJ
ftr-353	3583	12	cir	cir	NOUN
ftr-353	3583	13	.	.	PUNCT
ftr-353	3584	1	8/25/08	8/25/08	NUM
ftr-353	3584	2	)	)	PUNCT
ftr-353	3584	3	is	be	AUX
ftr-353	3584	4	to	to	ADP
ftr-353	3584	5	the	the	DET
ftr-353	3584	6	same	same	ADJ
ftr-353	3584	7	effect	effect	NOUN
ftr-353	3584	8	as	as	ADP
ftr-353	3584	9	ballard	ballard	NOUN
ftr-353	3584	10	.	.	PUNCT
ftr-353	3585	1	(	(	PUNCT
ftr-353	3585	2	l	l	X
ftr-353	3585	3	)	)	PUNCT
ftr-353	3585	4	a	a	DET
ftr-353	3585	5	former	former	ADJ
ftr-353	3585	6	member	member	NOUN
ftr-353	3585	7	of	of	ADP
ftr-353	3585	8	the	the	DET
ftr-353	3585	9	university	university	PROPN
ftr-353	3585	10	of	of	ADP
ftr-353	3585	11	chicago	chicago	PROPN
ftr-353	3585	12	law	law	NOUN
ftr-353	3585	13	school	school	NOUN
ftr-353	3585	14	faculty	faculty	NOUN
ftr-353	3585	15	,	,	PUNCT
ftr-353	3585	16	members	member	NOUN
ftr-353	3585	17	of	of	ADP
ftr-353	3585	18	which	which	PRON
ftr-353	3585	19	took	take	VERB
ftr-353	3585	20	a	a	DET
ftr-353	3585	21	pro	pro	ADJ
ftr-353	3585	22	-	-	ADJ
ftr-353	3585	23	kanter	kanter	ADJ
ftr-353	3585	24	stand	stand	NOUN
ftr-353	3585	25	during	during	ADP
ftr-353	3585	26	the	the	DET
ftr-353	3585	27	entire	entire	ADJ
ftr-353	3585	28	litigation	litigation	NOUN
ftr-353	3585	29	because	because	SCONJ
ftr-353	3585	30	the	the	DET
ftr-353	3585	31	school	school	NOUN
ftr-353	3585	32	was	be	AUX
ftr-353	3585	33	getting	get	VERB
ftr-353	3585	34	big	big	ADJ
ftr-353	3585	35	bucks	buck	NOUN
ftr-353	3585	36	from	from	ADP
ftr-353	3585	37	kanter	kanter	PROPN
ftr-353	3585	38	and/or	and/or	CCONJ
ftr-353	3585	39	his	his	PRON
ftr-353	3585	40	estate	estate	NOUN
ftr-353	3585	41	,	,	PUNCT
ftr-353	3585	42	decided	decide	VERB
ftr-353	3585	43	the	the	DET
ftr-353	3585	44	last	last	ADJ
ftr-353	3585	45	appeal	appeal	NOUN
ftr-353	3585	46	in	in	ADP
ftr-353	3585	47	this	this	DET
ftr-353	3585	48	matter	matter	NOUN
ftr-353	3585	49	in	in	ADP
ftr-353	3585	50	favor	favor	NOUN
ftr-353	3585	51	of	of	ADP
ftr-353	3585	52	burton	burton	PROPN
ftr-353	3585	53	kanter	kanter	PROPN
ftr-353	3585	54	’s	’s	PART
ftr-353	3585	55	estate	estate	NOUN
ftr-353	3585	56	.	.	PUNCT
ftr-353	3586	1	result	result	VERB
ftr-353	3586	2	:	:	PUNCT
ftr-353	3586	3	the	the	DET
ftr-353	3586	4	late	late	ADJ
ftr-353	3586	5	burton	burton	PROPN
ftr-353	3586	6	kanter	kanter	PROPN
ftr-353	3586	7	=	=	PROPN
ftr-353	3586	8	1	1	NUM
ftr-353	3586	9	;	;	PUNCT
ftr-353	3586	10	the	the	DET
ftr-353	3586	11	irs	irs	PROPN
ftr-353	3586	12	=	=	SYM
ftr-353	3586	13	zero	zero	NUM
ftr-353	3586	14	;	;	PUNCT
ftr-353	3586	15	the	the	DET
ftr-353	3586	16	tax	tax	NOUN
ftr-353	3586	17	court	court	NOUN
ftr-353	3586	18	=	=	PUNCT
ftr-353	3586	19	minus	minus	CCONJ
ftr-353	3586	20	1	1	NUM
ftr-353	3586	21	.	.	PUNCT
ftr-353	3587	1	did	do	AUX
ftr-353	3587	2	we	we	PRON
ftr-353	3587	3	mention	mention	VERB
ftr-353	3587	4	that	that	SCONJ
ftr-353	3587	5	the	the	DET
ftr-353	3587	6	former	former	ADJ
ftr-353	3587	7	faculty	faculty	NOUN
ftr-353	3587	8	member	member	NOUN
ftr-353	3587	9	was	be	AUX
ftr-353	3587	10	married	married	ADJ
ftr-353	3587	11	to	to	ADP
ftr-353	3587	12	a	a	DET
ftr-353	3587	13	current	current	ADJ
ftr-353	3587	14	member	member	NOUN
ftr-353	3587	15	of	of	ADP
ftr-353	3587	16	the	the	DET
ftr-353	3587	17	faculty	faculty	NOUN
ftr-353	3587	18	?	?	PUNCT
ftr-353	3588	1	kanter	kanter	PROPN
ftr-353	3588	2	v.	v.	PROPN
ftr-353	3588	3	commissioner	commissioner	PROPN
ftr-353	3588	4	,	,	PUNCT
ftr-353	3588	5	590	590	NUM
ftr-353	3588	6	f.3d	f.3d	NUM
ftr-353	3588	7	410	410	NUM
ftr-353	3588	8	(	(	PUNCT
ftr-353	3588	9	7th	7th	ADJ
ftr-353	3588	10	cir	cir	NOUN
ftr-353	3588	11	.	.	PUNCT
ftr-353	3588	12	12/1/09	12/1/09	NUM
ftr-353	3588	13	)	)	PUNCT
ftr-353	3588	14	.	.	PUNCT
ftr-353	3589	1	the	the	DET
ftr-353	3589	2	seventh	seventh	ADJ
ftr-353	3589	3	circuit	circuit	NOUN
ftr-353	3589	4	reversed	reverse	VERB
ftr-353	3589	5	,	,	PUNCT
ftr-353	3589	6	vacated	vacated	ADJ
ftr-353	3589	7	and	and	CCONJ
ftr-353	3589	8	remanded	remand	VERB
ftr-353	3589	9	t.c	t.c	PROPN
ftr-353	3589	10	.	.	PROPN
ftr-353	3589	11	memo	memo	NOUN
ftr-353	3589	12	.	.	PUNCT
ftr-353	3590	1	2007	2007	NUM
ftr-353	3590	2	-	-	SYM
ftr-353	3590	3	21	21	NUM
ftr-353	3590	4	(	(	PUNCT
ftr-353	3590	5	2/1/07	2/1/07	NUM
ftr-353	3590	6	)	)	PUNCT
ftr-353	3590	7	,	,	PUNCT
ftr-353	3590	8	with	with	ADP
ftr-353	3590	9	instructions	instruction	NOUN
ftr-353	3590	10	to	to	PART
ftr-353	3590	11	“	"	PUNCT
ftr-353	3590	12	enter	enter	VERB
ftr-353	3590	13	an	an	DET
ftr-353	3590	14	order	order	NOUN
ftr-353	3590	15	approving	approve	VERB
ftr-353	3590	16	and	and	CCONJ
ftr-353	3590	17	adopting	adopt	VERB
ftr-353	3590	18	the	the	DET
ftr-353	3590	19	stj	stj	NOUN
ftr-353	3590	20	’s	’s	PART
ftr-353	3590	21	report	report	NOUN
ftr-353	3590	22	as	as	ADP
ftr-353	3590	23	the	the	DET
ftr-353	3590	24	decision	decision	NOUN
ftr-353	3590	25	of	of	ADP
ftr-353	3590	26	the	the	DET
ftr-353	3590	27	tax	tax	NOUN
ftr-353	3590	28	court	court	NOUN
ftr-353	3590	29	.	.	PUNCT
ftr-353	3590	30	”	"	PUNCT
ftr-353	3591	1	judge	judge	NOUN
ftr-353	3591	2	wood	wood	NOUN
ftr-353	3591	3	found	find	VERB
ftr-353	3591	4	that	that	SCONJ
ftr-353	3591	5	the	the	DET
ftr-353	3591	6	stj	stj	NOUN
ftr-353	3591	7	’s	’s	PART
ftr-353	3591	8	findings	finding	NOUN
ftr-353	3591	9	were	be	AUX
ftr-353	3591	10	not	not	PART
ftr-353	3591	11	“	"	PUNCT
ftr-353	3591	12	clearly	clearly	ADV
ftr-353	3591	13	erroneous	erroneous	ADJ
ftr-353	3591	14	”	"	PUNCT
ftr-353	3591	15	but	but	CCONJ
ftr-353	3591	16	“	"	PUNCT
ftr-353	3591	17	freely	freely	ADV
ftr-353	3591	18	acknowledge[d	acknowledge[d	NOUN
ftr-353	3591	19	]	]	PUNCT
ftr-353	3591	20	that	that	SCONJ
ftr-353	3591	21	a	a	DET
ftr-353	3591	22	rational	rational	ADJ
ftr-353	3591	23	person	person	NOUN
ftr-353	3591	24	could	could	AUX
ftr-353	3591	25	just	just	ADV
ftr-353	3591	26	as	as	ADV
ftr-353	3591	27	easily	easily	ADV
ftr-353	3591	28	have	have	AUX
ftr-353	3591	29	come	come	VERB
ftr-353	3591	30	to	to	ADP
ftr-353	3591	31	the	the	DET
ftr-353	3591	32	opposite	opposite	ADJ
ftr-353	3591	33	conclusion	conclusion	NOUN
ftr-353	3591	34	on	on	ADP
ftr-353	3591	35	this	this	DET
ftr-353	3591	36	record	record	NOUN
ftr-353	3591	37	.	.	PUNCT
ftr-353	3591	38	”	"	PUNCT
ftr-353	3592	1	•	•	NOUN
ftr-353	3592	2	on	on	ADP
ftr-353	3592	3	his	his	PRON
ftr-353	3592	4	federal	federal	ADJ
ftr-353	3592	5	income	income	NOUN
ftr-353	3592	6	tax	tax	NOUN
ftr-353	3592	7	returns	return	NOUN
ftr-353	3592	8	for	for	ADP
ftr-353	3592	9	the	the	DET
ftr-353	3592	10	years	year	NOUN
ftr-353	3592	11	1979	1979	NUM
ftr-353	3592	12	through	through	ADP
ftr-353	3592	13	1989	1989	NUM
ftr-353	3592	14	,	,	PUNCT
ftr-353	3592	15	burton	burton	PROPN
ftr-353	3592	16	kanter	kanter	PROPN
ftr-353	3592	17	reported	report	VERB
ftr-353	3592	18	that	that	SCONJ
ftr-353	3592	19	he	he	PRON
ftr-353	3592	20	had	have	VERB
ftr-353	3592	21	no	no	DET
ftr-353	3592	22	income	income	NOUN
ftr-353	3592	23	tax	tax	NOUN
ftr-353	3592	24	liability	liability	NOUN
ftr-353	3592	25	.	.	PUNCT
ftr-353	3593	1	that	that	DET
ftr-353	3593	2	return	return	NOUN
ftr-353	3593	3	position	position	NOUN
ftr-353	3593	4	has	have	AUX
ftr-353	3593	5	been	be	AUX
ftr-353	3593	6	vindicated	vindicate	VERB
ftr-353	3593	7	.	.	PUNCT
ftr-353	3594	1	so	so	ADV
ftr-353	3594	2	it	it	PRON
ftr-353	3594	3	goes	go	VERB
ftr-353	3594	4	.	.	PUNCT
ftr-353	3595	1	xi	xi	X
ftr-353	3595	2	.	.	PUNCT
ftr-353	3595	3	withholding	withholding	NOUN
ftr-353	3595	4	and	and	CCONJ
ftr-353	3595	5	excise	excise	NOUN
ftr-353	3595	6	taxes	taxis	NOUN
ftr-353	3595	7	a.	a.	NOUN
ftr-353	3595	8	employment	employment	NOUN
ftr-353	3595	9	taxes	taxis	NOUN
ftr-353	3595	10	1	1	NUM
ftr-353	3595	11	.	.	X
ftr-353	3595	12	wisdom	wisdom	NOUN
ftr-353	3595	13	from	from	ADP
ftr-353	3595	14	the	the	DET
ftr-353	3595	15	mount	mount	PROPN
ftr-353	3595	16	.	.	PUNCT
ftr-353	3596	1	medical	medical	ADJ
ftr-353	3596	2	residents	resident	NOUN
ftr-353	3596	3	may	may	AUX
ftr-353	3596	4	be	be	AUX
ftr-353	3596	5	students	student	NOUN
ftr-353	3596	6	for	for	ADP
ftr-353	3596	7	fica	fica	PROPN
ftr-353	3596	8	taxes	taxis	NOUN
ftr-353	3596	9	.	.	PUNCT
ftr-353	3597	1	united	united	PROPN
ftr-353	3597	2	states	states	PROPN
ftr-353	3597	3	v.	v.	ADP
ftr-353	3597	4	mount	mount	PROPN
ftr-353	3597	5	sinai	sinai	PROPN
ftr-353	3597	6	medical	medical	PROPN
ftr-353	3597	7	center	center	PROPN
ftr-353	3597	8	of	of	ADP
ftr-353	3597	9	florida	florida	PROPN
ftr-353	3597	10	,	,	PUNCT
ftr-353	3597	11	inc	inc	PROPN
ftr-353	3597	12	.	.	PROPN
ftr-353	3597	13	,	,	PUNCT
ftr-353	3597	14	486	486	NUM
ftr-353	3597	15	f.3d	f.3d	NUM
ftr-353	3597	16	1248	1248	NUM
ftr-353	3597	17	(	(	PUNCT
ftr-353	3597	18	11th	11th	ADJ
ftr-353	3597	19	cir	cir	NOUN
ftr-353	3597	20	.	.	PUNCT
ftr-353	3598	1	5/18/07	5/18/07	NUM
ftr-353	3598	2	)	)	PUNCT
ftr-353	3598	3	.	.	PUNCT
ftr-353	3599	1	section	section	NOUN
ftr-353	3599	2	3121(b)(10	3121(b)(10	PROPN
ftr-353	3599	3	)	)	PUNCT
ftr-353	3599	4	provides	provide	VERB
ftr-353	3599	5	that	that	SCONJ
ftr-353	3599	6	employment	employment	NOUN
ftr-353	3599	7	taxes	taxis	NOUN
ftr-353	3599	8	are	be	AUX
ftr-353	3599	9	not	not	PART
ftr-353	3599	10	payable	payable	ADJ
ftr-353	3599	11	with	with	ADP
ftr-353	3599	12	respect	respect	NOUN
ftr-353	3599	13	to	to	ADP
ftr-353	3599	14	services	service	NOUN
ftr-353	3599	15	performed	perform	VERB
ftr-353	3599	16	in	in	ADP
ftr-353	3599	17	the	the	DET
ftr-353	3599	18	employ	employ	NOUN
ftr-353	3599	19	of	of	ADP
ftr-353	3599	20	a	a	DET
ftr-353	3599	21	college	college	NOUN
ftr-353	3599	22	or	or	CCONJ
ftr-353	3599	23	university	university	NOUN
ftr-353	3599	24	by	by	ADP
ftr-353	3599	25	a	a	DET
ftr-353	3599	26	student	student	NOUN
ftr-353	3599	27	who	who	PRON
ftr-353	3599	28	is	be	AUX
ftr-353	3599	29	enrolled	enrol	VERB
ftr-353	3599	30	and	and	CCONJ
ftr-353	3599	31	regularly	regularly	ADV
ftr-353	3599	32	attending	attend	VERB
ftr-353	3599	33	classes	class	NOUN
ftr-353	3599	34	.	.	PUNCT
ftr-353	3600	1	the	the	DET
ftr-353	3600	2	government	government	NOUN
ftr-353	3600	3	argued	argue	VERB
ftr-353	3600	4	that	that	SCONJ
ftr-353	3600	5	255	255	NUM
ftr-353	3600	6	florida	florida	PROPN
ftr-353	3600	7	tax	tax	NOUN
ftr-353	3600	8	review	review	NOUN
ftr-353	3600	9	[	[	X
ftr-353	3600	10	vol	vol	NOUN
ftr-353	3600	11	.	.	PUNCT
ftr-353	3601	1	10	10	NUM
ftr-353	3601	2	:	:	PUNCT
ftr-353	3601	3	si	si	PROPN
ftr-353	3601	4	legislative	legislative	ADJ
ftr-353	3601	5	history	history	NOUN
ftr-353	3601	6	with	with	ADP
ftr-353	3601	7	respect	respect	NOUN
ftr-353	3601	8	to	to	ADP
ftr-353	3601	9	the	the	DET
ftr-353	3601	10	repeal	repeal	NOUN
ftr-353	3601	11	of	of	ADP
ftr-353	3601	12	an	an	DET
ftr-353	3601	13	exemption	exemption	NOUN
ftr-353	3601	14	for	for	ADP
ftr-353	3601	15	medical	medical	ADJ
ftr-353	3601	16	interns	intern	NOUN
ftr-353	3601	17	in	in	ADP
ftr-353	3601	18	1965	1965	NUM
ftr-353	3601	19	(	(	PUNCT
ftr-353	3601	20	former	former	ADJ
ftr-353	3601	21	§	§	PROPN
ftr-353	3601	22	3121(b)(13	3121(b)(13	NUM
ftr-353	3601	23	)	)	PUNCT
ftr-353	3601	24	)	)	PUNCT
ftr-353	3601	25	established	establish	VERB
ftr-353	3601	26	as	as	ADP
ftr-353	3601	27	a	a	DET
ftr-353	3601	28	matter	matter	NOUN
ftr-353	3601	29	of	of	ADP
ftr-353	3601	30	law	law	NOUN
ftr-353	3601	31	that	that	PRON
ftr-353	3601	32	medical	medical	ADJ
ftr-353	3601	33	residents	resident	NOUN
ftr-353	3601	34	are	be	AUX
ftr-353	3601	35	subject	subject	ADJ
ftr-353	3601	36	to	to	ADP
ftr-353	3601	37	employment	employment	NOUN
ftr-353	3601	38	taxes	taxis	NOUN
ftr-353	3601	39	.	.	PUNCT
ftr-353	3602	1	the	the	DET
ftr-353	3602	2	eleventh	eleventh	ADJ
ftr-353	3602	3	circuit	circuit	NOUN
ftr-353	3602	4	concluded	conclude	VERB
ftr-353	3602	5	that	that	SCONJ
ftr-353	3602	6	§	§	PROPN
ftr-353	3602	7	3121(b)(10	3121(b)(10	PROPN
ftr-353	3602	8	)	)	PUNCT
ftr-353	3602	9	is	be	AUX
ftr-353	3602	10	unambiguous	unambiguous	ADJ
ftr-353	3602	11	in	in	ADP
ftr-353	3602	12	its	its	PRON
ftr-353	3602	13	application	application	NOUN
ftr-353	3602	14	to	to	ADP
ftr-353	3602	15	students	student	NOUN
ftr-353	3602	16	and	and	CCONJ
ftr-353	3602	17	that	that	SCONJ
ftr-353	3602	18	the	the	DET
ftr-353	3602	19	statute	statute	NOUN
ftr-353	3602	20	requires	require	VERB
ftr-353	3602	21	a	a	DET
ftr-353	3602	22	factual	factual	ADJ
ftr-353	3602	23	determination	determination	NOUN
ftr-353	3602	24	whether	whether	SCONJ
ftr-353	3602	25	the	the	DET
ftr-353	3602	26	hospital	hospital	NOUN
ftr-353	3602	27	is	be	AUX
ftr-353	3602	28	a	a	DET
ftr-353	3602	29	“	"	PUNCT
ftr-353	3602	30	school	school	NOUN
ftr-353	3602	31	,	,	PUNCT
ftr-353	3602	32	college	college	NOUN
ftr-353	3602	33	,	,	PUNCT
ftr-353	3602	34	or	or	CCONJ
ftr-353	3602	35	university	university	NOUN
ftr-353	3602	36	”	"	PUNCT
ftr-353	3602	37	and	and	CCONJ
ftr-353	3602	38	whether	whether	SCONJ
ftr-353	3602	39	the	the	DET
ftr-353	3602	40	residents	resident	NOUN
ftr-353	3602	41	are	be	AUX
ftr-353	3602	42	“	"	PUNCT
ftr-353	3602	43	students	student	NOUN
ftr-353	3602	44	.	.	PUNCT
ftr-353	3602	45	”	"	PUNCT
ftr-353	3603	1	(	(	PUNCT
ftr-353	3603	2	a	a	X
ftr-353	3603	3	)	)	PUNCT
ftr-353	3603	4	this	this	PRON
ftr-353	3603	5	is	be	AUX
ftr-353	3603	6	no	no	DET
ftr-353	3603	7	april	april	PROPN
ftr-353	3603	8	fool	fool	NOUN
ftr-353	3603	9	.	.	PUNCT
ftr-353	3604	1	the	the	DET
ftr-353	3604	2	minnesota	minnesota	PROPN
ftr-353	3604	3	district	district	PROPN
ftr-353	3604	4	court	court	NOUN
ftr-353	3604	5	also	also	ADV
ftr-353	3604	6	finds	find	VERB
ftr-353	3604	7	that	that	SCONJ
ftr-353	3604	8	medical	medical	ADJ
ftr-353	3604	9	residents	resident	NOUN
ftr-353	3604	10	at	at	ADP
ftr-353	3604	11	the	the	DET
ftr-353	3604	12	university	university	PROPN
ftr-353	3604	13	of	of	ADP
ftr-353	3604	14	minnesota	minnesota	PROPN
ftr-353	3604	15	are	be	AUX
ftr-353	3604	16	students	student	NOUN
ftr-353	3604	17	.	.	PUNCT
ftr-353	3605	1	regents	regent	NOUN
ftr-353	3605	2	of	of	ADP
ftr-353	3605	3	the	the	DET
ftr-353	3605	4	university	university	PROPN
ftr-353	3605	5	of	of	ADP
ftr-353	3605	6	minnesota	minnesota	PROPN
ftr-353	3605	7	v.	v.	PROPN
ftr-353	3605	8	united	united	PROPN
ftr-353	3605	9	states	states	PROPN
ftr-353	3605	10	,	,	PUNCT
ftr-353	3605	11	101	101	NUM
ftr-353	3605	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	3605	13	2008	2008	NUM
ftr-353	3605	14	-	-	SYM
ftr-353	3605	15	1532	1532	NUM
ftr-353	3605	16	(	(	PUNCT
ftr-353	3605	17	d.	d.	PROPN
ftr-353	3605	18	minn	minn	PROPN
ftr-353	3605	19	.	.	PUNCT
ftr-353	3606	1	4/1/08	4/1/08	NUM
ftr-353	3606	2	)	)	PUNCT
ftr-353	3606	3	.	.	PUNCT
ftr-353	3607	1	the	the	DET
ftr-353	3607	2	university	university	NOUN
ftr-353	3607	3	’s	’s	PART
ftr-353	3607	4	summary	summary	NOUN
ftr-353	3607	5	judgment	judgment	NOUN
ftr-353	3607	6	motion	motion	NOUN
ftr-353	3607	7	was	be	AUX
ftr-353	3607	8	granted	grant	VERB
ftr-353	3607	9	by	by	ADP
ftr-353	3607	10	the	the	DET
ftr-353	3607	11	district	district	NOUN
ftr-353	3607	12	court	court	NOUN
ftr-353	3607	13	,	,	PUNCT
ftr-353	3607	14	which	which	PRON
ftr-353	3607	15	held	hold	VERB
ftr-353	3607	16	that	that	SCONJ
ftr-353	3607	17	medical	medical	ADJ
ftr-353	3607	18	residents	resident	NOUN
ftr-353	3607	19	at	at	ADP
ftr-353	3607	20	the	the	DET
ftr-353	3607	21	university	university	PROPN
ftr-353	3607	22	of	of	ADP
ftr-353	3607	23	minnesota	minnesota	PROPN
ftr-353	3607	24	are	be	AUX
ftr-353	3607	25	not	not	PART
ftr-353	3607	26	subject	subject	ADJ
ftr-353	3607	27	to	to	ADP
ftr-353	3607	28	employment	employment	NOUN
ftr-353	3607	29	taxes	taxis	NOUN
ftr-353	3607	30	under	under	ADP
ftr-353	3607	31	the	the	DET
ftr-353	3607	32	student	student	NOUN
ftr-353	3607	33	exclusion	exclusion	NOUN
ftr-353	3607	34	of	of	ADP
ftr-353	3607	35	§	§	PROPN
ftr-353	3607	36	3121(b)(10	3121(b)(10	PROPN
ftr-353	3607	37	)	)	PUNCT
ftr-353	3607	38	.	.	PUNCT
ftr-353	3608	1	the	the	DET
ftr-353	3608	2	court	court	NOUN
ftr-353	3608	3	reiterated	reiterate	VERB
ftr-353	3608	4	its	its	PRON
ftr-353	3608	5	conclusion	conclusion	NOUN
ftr-353	3608	6	that	that	SCONJ
ftr-353	3608	7	the	the	DET
ftr-353	3608	8	full	full	ADJ
ftr-353	3608	9	-	-	PUNCT
ftr-353	3608	10	time	time	NOUN
ftr-353	3608	11	employee	employee	NOUN
ftr-353	3608	12	exception	exception	NOUN
ftr-353	3608	13	in	in	ADP
ftr-353	3608	14	reg	reg	NOUN
ftr-353	3608	15	.	.	PUNCT
ftr-353	3609	1	§	§	PROPN
ftr-353	3609	2	31.3121(b)(10)-2(d	31.3121(b)(10)-2(d	PROPN
ftr-353	3609	3	)	)	PUNCT
ftr-353	3609	4	,	,	PUNCT
ftr-353	3609	5	as	as	SCONJ
ftr-353	3609	6	amended	amend	VERB
ftr-353	3609	7	in	in	ADP
ftr-353	3609	8	2004	2004	NUM
ftr-353	3609	9	,	,	PUNCT
ftr-353	3609	10	is	be	AUX
ftr-353	3609	11	invalid	invalid	ADJ
ftr-353	3609	12	.	.	PUNCT
ftr-353	3610	1	(	(	PUNCT
ftr-353	3610	2	b	b	X
ftr-353	3610	3	)	)	PUNCT
ftr-353	3610	4	the	the	DET
ftr-353	3610	5	district	district	NOUN
ftr-353	3610	6	court	court	NOUN
ftr-353	3610	7	finds	find	VERB
ftr-353	3610	8	that	that	SCONJ
ftr-353	3610	9	the	the	DET
ftr-353	3610	10	mount	mount	PROPN
ftr-353	3610	11	sinai	sinai	PROPN
ftr-353	3610	12	medical	medical	PROPN
ftr-353	3610	13	center	center	NOUN
ftr-353	3610	14	is	be	AUX
ftr-353	3610	15	a	a	DET
ftr-353	3610	16	school	school	NOUN
ftr-353	3610	17	and	and	CCONJ
ftr-353	3610	18	the	the	DET
ftr-353	3610	19	residents	resident	NOUN
ftr-353	3610	20	are	be	AUX
ftr-353	3610	21	students	student	NOUN
ftr-353	3610	22	.	.	PUNCT
ftr-353	3611	1	united	united	PROPN
ftr-353	3611	2	states	states	PROPN
ftr-353	3611	3	v.	v.	ADP
ftr-353	3611	4	mount	mount	PROPN
ftr-353	3611	5	sinai	sinai	PROPN
ftr-353	3611	6	medical	medical	PROPN
ftr-353	3611	7	center	center	PROPN
ftr-353	3611	8	of	of	ADP
ftr-353	3611	9	florida	florida	PROPN
ftr-353	3611	10	,	,	PUNCT
ftr-353	3611	11	inc	inc	PROPN
ftr-353	3611	12	.	.	PROPN
ftr-353	3611	13	,	,	PUNCT
ftr-353	3611	14	102	102	NUM
ftr-353	3611	15	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	3611	16	20085373	20085373	NUM
ftr-353	3611	17	(	(	PUNCT
ftr-353	3611	18	s.d	s.d	PROPN
ftr-353	3611	19	.	.	PROPN
ftr-353	3611	20	fla	fla	PROPN
ftr-353	3611	21	.	.	PUNCT
ftr-353	3612	1	7/28/08	7/28/08	NUM
ftr-353	3612	2	)	)	PUNCT
ftr-353	3612	3	.	.	PUNCT
ftr-353	3613	1	after	after	ADP
ftr-353	3613	2	the	the	DET
ftr-353	3613	3	decision	decision	NOUN
ftr-353	3613	4	in	in	ADP
ftr-353	3613	5	minnesota	minnesota	PROPN
ftr-353	3613	6	v.	v.	PROPN
ftr-353	3613	7	apfel	apfel	PROPN
ftr-353	3613	8	,	,	PUNCT
ftr-353	3613	9	151	151	NUM
ftr-353	3613	10	f.3d	f.3d	NUM
ftr-353	3613	11	742	742	NUM
ftr-353	3613	12	(	(	PUNCT
ftr-353	3613	13	8th	8th	ADJ
ftr-353	3613	14	cir	cir	NOUN
ftr-353	3613	15	.	.	PUNCT
ftr-353	3613	16	1998	1998	NUM
ftr-353	3613	17	)	)	PUNCT
ftr-353	3613	18	,	,	PUNCT
ftr-353	3613	19	mount	mount	PROPN
ftr-353	3613	20	sinai	sinai	PROPN
ftr-353	3613	21	medical	medical	PROPN
ftr-353	3613	22	center	center	PROPN
ftr-353	3613	23	obtained	obtain	VERB
ftr-353	3613	24	refunds	refund	NOUN
ftr-353	3613	25	for	for	ADP
ftr-353	3613	26	fica	fica	PROPN
ftr-353	3613	27	taxes	taxis	NOUN
ftr-353	3613	28	paid	pay	VERB
ftr-353	3613	29	in	in	ADP
ftr-353	3613	30	1996	1996	NUM
ftr-353	3613	31	-	-	SYM
ftr-353	3613	32	1997	1997	NUM
ftr-353	3613	33	.	.	PUNCT
ftr-353	3614	1	the	the	DET
ftr-353	3614	2	united	united	PROPN
ftr-353	3614	3	states	states	PROPN
ftr-353	3614	4	filed	file	VERB
ftr-353	3614	5	suit	suit	NOUN
ftr-353	3614	6	against	against	ADP
ftr-353	3614	7	the	the	DET
ftr-353	3614	8	medical	medical	ADJ
ftr-353	3614	9	center	center	NOUN
ftr-353	3614	10	for	for	ADP
ftr-353	3614	11	erroneous	erroneous	ADJ
ftr-353	3614	12	refunds	refund	NOUN
ftr-353	3614	13	.	.	PUNCT
ftr-353	3615	1	following	follow	VERB
ftr-353	3615	2	the	the	DET
ftr-353	3615	3	eleventh	eleventh	ADJ
ftr-353	3615	4	circuit	circuit	NOUN
ftr-353	3615	5	’s	’s	PART
ftr-353	3615	6	direction	direction	NOUN
ftr-353	3615	7	to	to	PART
ftr-353	3615	8	make	make	VERB
ftr-353	3615	9	a	a	DET
ftr-353	3615	10	factual	factual	ADJ
ftr-353	3615	11	determination	determination	NOUN
ftr-353	3615	12	whether	whether	SCONJ
ftr-353	3615	13	the	the	DET
ftr-353	3615	14	program	program	NOUN
ftr-353	3615	15	qualifies	qualify	VERB
ftr-353	3615	16	for	for	ADP
ftr-353	3615	17	the	the	DET
ftr-353	3615	18	§	§	PROPN
ftr-353	3615	19	3101(b)(10	3101(b)(10	PROPN
ftr-353	3615	20	)	)	PUNCT
ftr-353	3615	21	exception	exception	NOUN
ftr-353	3615	22	,	,	PUNCT
ftr-353	3615	23	the	the	DET
ftr-353	3615	24	district	district	NOUN
ftr-353	3615	25	court	court	NOUN
ftr-353	3615	26	found	find	VERB
ftr-353	3615	27	that	that	SCONJ
ftr-353	3615	28	the	the	DET
ftr-353	3615	29	medical	medical	ADJ
ftr-353	3615	30	center	center	NOUN
ftr-353	3615	31	’s	’s	PART
ftr-353	3615	32	residency	residency	NOUN
ftr-353	3615	33	programs	program	NOUN
ftr-353	3615	34	were	be	AUX
ftr-353	3615	35	operated	operate	VERB
ftr-353	3615	36	as	as	ADP
ftr-353	3615	37	a	a	DET
ftr-353	3615	38	“	"	PUNCT
ftr-353	3615	39	school	school	NOUN
ftr-353	3615	40	,	,	PUNCT
ftr-353	3615	41	college	college	NOUN
ftr-353	3615	42	,	,	PUNCT
ftr-353	3615	43	or	or	CCONJ
ftr-353	3615	44	university	university	NOUN
ftr-353	3615	45	,	,	PUNCT
ftr-353	3615	46	”	"	PUNCT
ftr-353	3615	47	that	that	SCONJ
ftr-353	3615	48	residents	resident	NOUN
ftr-353	3615	49	were	be	AUX
ftr-353	3615	50	present	present	ADJ
ftr-353	3615	51	for	for	ADP
ftr-353	3615	52	training	training	NOUN
ftr-353	3615	53	in	in	ADP
ftr-353	3615	54	patient	patient	ADJ
ftr-353	3615	55	care	care	NOUN
ftr-353	3615	56	,	,	PUNCT
ftr-353	3615	57	which	which	PRON
ftr-353	3615	58	was	be	AUX
ftr-353	3615	59	an	an	DET
ftr-353	3615	60	intrinsic	intrinsic	ADJ
ftr-353	3615	61	and	and	CCONJ
ftr-353	3615	62	mandatory	mandatory	ADJ
ftr-353	3615	63	component	component	NOUN
ftr-353	3615	64	of	of	ADP
ftr-353	3615	65	the	the	DET
ftr-353	3615	66	training	training	NOUN
ftr-353	3615	67	,	,	PUNCT
ftr-353	3615	68	and	and	CCONJ
ftr-353	3615	69	that	that	SCONJ
ftr-353	3615	70	the	the	DET
ftr-353	3615	71	residents	resident	NOUN
ftr-353	3615	72	were	be	AUX
ftr-353	3615	73	“	"	PUNCT
ftr-353	3615	74	students	student	NOUN
ftr-353	3615	75	”	"	PUNCT
ftr-353	3615	76	who	who	PRON
ftr-353	3615	77	were	be	AUX
ftr-353	3615	78	regularly	regularly	ADV
ftr-353	3615	79	enrolled	enrol	VERB
ftr-353	3615	80	and	and	CCONJ
ftr-353	3615	81	attending	attend	VERB
ftr-353	3615	82	classes	class	NOUN
ftr-353	3615	83	.	.	PUNCT
ftr-353	3616	1	the	the	DET
ftr-353	3616	2	court	court	NOUN
ftr-353	3616	3	also	also	ADV
ftr-353	3616	4	found	find	VERB
ftr-353	3616	5	that	that	SCONJ
ftr-353	3616	6	the	the	DET
ftr-353	3616	7	students	student	NOUN
ftr-353	3616	8	’	’	PART
ftr-353	3616	9	performance	performance	NOUN
ftr-353	3616	10	of	of	ADP
ftr-353	3616	11	patient	patient	NOUN
ftr-353	3616	12	care	care	NOUN
ftr-353	3616	13	services	service	NOUN
ftr-353	3616	14	was	be	AUX
ftr-353	3616	15	incident	incident	NOUN
ftr-353	3616	16	to	to	ADP
ftr-353	3616	17	their	their	PRON
ftr-353	3616	18	course	course	NOUN
ftr-353	3616	19	of	of	ADP
ftr-353	3616	20	study	study	NOUN
ftr-353	3616	21	.	.	PUNCT
ftr-353	3617	1	(	(	PUNCT
ftr-353	3617	2	c	c	X
ftr-353	3617	3	)	)	PUNCT
ftr-353	3617	4	south	south	PROPN
ftr-353	3617	5	dakota	dakota	PROPN
ftr-353	3617	6	medical	medical	ADJ
ftr-353	3617	7	residents	resident	NOUN
ftr-353	3617	8	are	be	AUX
ftr-353	3617	9	also	also	ADV
ftr-353	3617	10	students	student	NOUN
ftr-353	3617	11	.	.	PUNCT
ftr-353	3618	1	center	center	VERB
ftr-353	3618	2	for	for	ADP
ftr-353	3618	3	family	family	NOUN
ftr-353	3618	4	medicine	medicine	NOUN
ftr-353	3618	5	v.	v.	ADP
ftr-353	3618	6	united	united	PROPN
ftr-353	3618	7	states	states	PROPN
ftr-353	3618	8	,	,	PUNCT
ftr-353	3618	9	102	102	NUM
ftr-353	3618	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	3618	11	2008	2008	NUM
ftr-353	3618	12	-	-	SYM
ftr-353	3618	13	5623	5623	NUM
ftr-353	3618	14	(	(	PUNCT
ftr-353	3618	15	d.	d.	PROPN
ftr-353	3618	16	s.	s.	PROPN
ftr-353	3618	17	dak	dak	PROPN
ftr-353	3618	18	.	.	PUNCT
ftr-353	3618	19	8/6/08	8/6/08	NUM
ftr-353	3618	20	)	)	PUNCT
ftr-353	3618	21	.	.	PUNCT
ftr-353	3619	1	following	follow	VERB
ftr-353	3619	2	minnesota	minnesota	PROPN
ftr-353	3619	3	v.	v.	PROPN
ftr-353	3619	4	apfel	apfel	PROPN
ftr-353	3619	5	,	,	PUNCT
ftr-353	3619	6	151	151	NUM
ftr-353	3619	7	f.3d	f.3d	NUM
ftr-353	3619	8	742	742	NUM
ftr-353	3619	9	(	(	PUNCT
ftr-353	3619	10	8th	8th	ADJ
ftr-353	3619	11	cir	cir	NOUN
ftr-353	3619	12	.	.	PUNCT
ftr-353	3619	13	1998	1998	NUM
ftr-353	3619	14	)	)	PUNCT
ftr-353	3619	15	,	,	PUNCT
ftr-353	3619	16	the	the	DET
ftr-353	3619	17	south	south	PROPN
ftr-353	3619	18	dakota	dakota	PROPN
ftr-353	3619	19	district	district	NOUN
ftr-353	3619	20	court	court	NOUN
ftr-353	3619	21	held	hold	VERB
ftr-353	3619	22	that	that	SCONJ
ftr-353	3619	23	medical	medical	ADJ
ftr-353	3619	24	residents	resident	NOUN
ftr-353	3619	25	in	in	ADP
ftr-353	3619	26	the	the	DET
ftr-353	3619	27	center	center	NOUN
ftr-353	3619	28	for	for	ADP
ftr-353	3619	29	family	family	NOUN
ftr-353	3619	30	medicine	medicine	NOUN
ftr-353	3619	31	(	(	PUNCT
ftr-353	3619	32	cfm	cfm	NOUN
ftr-353	3619	33	)	)	PUNCT
ftr-353	3619	34	and	and	CCONJ
ftr-353	3619	35	university	university	PROPN
ftr-353	3619	36	of	of	ADP
ftr-353	3619	37	south	south	PROPN
ftr-353	3619	38	dakota	dakota	PROPN
ftr-353	3619	39	school	school	NOUN
ftr-353	3619	40	of	of	ADP
ftr-353	3619	41	medicine	medicine	NOUN
ftr-353	3619	42	residency	residency	NOUN
ftr-353	3619	43	program	program	NOUN
ftr-353	3619	44	(	(	PUNCT
ftr-353	3619	45	usdsmrp	usdsmrp	NOUN
ftr-353	3619	46	)	)	PUNCT
ftr-353	3619	47	were	be	AUX
ftr-353	3619	48	eligible	eligible	ADJ
ftr-353	3619	49	for	for	ADP
ftr-353	3619	50	the	the	DET
ftr-353	3619	51	student	student	NOUN
ftr-353	3619	52	exception	exception	NOUN
ftr-353	3619	53	to	to	ADP
ftr-353	3619	54	the	the	DET
ftr-353	3619	55	definition	definition	NOUN
ftr-353	3619	56	of	of	ADP
ftr-353	3619	57	employment	employment	NOUN
ftr-353	3619	58	under	under	ADP
ftr-353	3619	59	§	§	PROPN
ftr-353	3619	60	3101(b)(10	3101(b)(10	NUM
ftr-353	3619	61	)	)	PUNCT
ftr-353	3619	62	.	.	PUNCT
ftr-353	3620	1	the	the	DET
ftr-353	3620	2	court	court	NOUN
ftr-353	3620	3	rejected	reject	VERB
ftr-353	3620	4	the	the	DET
ftr-353	3620	5	government	government	NOUN
ftr-353	3620	6	’s	’s	PART
ftr-353	3620	7	assertion	assertion	NOUN
ftr-353	3620	8	that	that	SCONJ
ftr-353	3620	9	cfm	cfm	PROPN
ftr-353	3620	10	was	be	AUX
ftr-353	3620	11	not	not	PART
ftr-353	3620	12	a	a	DET
ftr-353	3620	13	school	school	NOUN
ftr-353	3620	14	,	,	PUNCT
ftr-353	3620	15	college	college	NOUN
ftr-353	3620	16	or	or	CCONJ
ftr-353	3620	17	university	university	NOUN
ftr-353	3620	18	because	because	SCONJ
ftr-353	3620	19	cfm	cfm	PROPN
ftr-353	3620	20	was	be	AUX
ftr-353	3620	21	affiliated	affiliate	VERB
ftr-353	3620	22	with	with	ADP
ftr-353	3620	23	a	a	DET
ftr-353	3620	24	non	non	ADJ
ftr-353	3620	25	-	-	ADJ
ftr-353	3620	26	profit	profit	ADJ
ftr-353	3620	27	hospital	hospital	NOUN
ftr-353	3620	28	.	.	PUNCT
ftr-353	3621	1	the	the	DET
ftr-353	3621	2	court	court	NOUN
ftr-353	3621	3	found	find	VERB
ftr-353	3621	4	that	that	SCONJ
ftr-353	3621	5	cfm	cfm	PROPN
ftr-353	3621	6	’s	’s	PART
ftr-353	3621	7	work	work	NOUN
ftr-353	3621	8	includes	include	VERB
ftr-353	3621	9	teaching	teach	VERB
ftr-353	3621	10	its	its	PRON
ftr-353	3621	11	medical	medical	ADJ
ftr-353	3621	12	residents	resident	NOUN
ftr-353	3621	13	the	the	DET
ftr-353	3621	14	skills	skill	NOUN
ftr-353	3621	15	required	require	VERB
ftr-353	3621	16	to	to	PART
ftr-353	3621	17	practice	practice	VERB
ftr-353	3621	18	in	in	ADP
ftr-353	3621	19	their	their	PRON
ftr-353	3621	20	chosen	choose	VERB
ftr-353	3621	21	profession	profession	NOUN
ftr-353	3621	22	.	.	PUNCT
ftr-353	3622	1	the	the	DET
ftr-353	3622	2	court	court	NOUN
ftr-353	3622	3	also	also	ADV
ftr-353	3622	4	2010	2010	NUM
ftr-353	3622	5	]	]	PUNCT
ftr-353	3622	6	recent	recent	ADJ
ftr-353	3622	7	developments	development	NOUN
ftr-353	3622	8	in	in	ADP
ftr-353	3622	9	federal	federal	ADJ
ftr-353	3622	10	income	income	NOUN
ftr-353	3622	11	taxation	taxation	NOUN
ftr-353	3622	12	256	256	NUM
ftr-353	3622	13	concluded	conclude	VERB
ftr-353	3622	14	that	that	SCONJ
ftr-353	3622	15	the	the	DET
ftr-353	3622	16	students	student	NOUN
ftr-353	3622	17	were	be	AUX
ftr-353	3622	18	“	"	PUNCT
ftr-353	3622	19	enrolled	enrol	VERB
ftr-353	3622	20	”	"	PUNCT
ftr-353	3622	21	in	in	ADP
ftr-353	3622	22	the	the	DET
ftr-353	3622	23	institution	institution	NOUN
ftr-353	3622	24	and	and	CCONJ
ftr-353	3622	25	that	that	SCONJ
ftr-353	3622	26	their	their	PRON
ftr-353	3622	27	attendance	attendance	NOUN
ftr-353	3622	28	at	at	ADP
ftr-353	3622	29	noon	noon	NOUN
ftr-353	3622	30	conferences	conference	NOUN
ftr-353	3622	31	and	and	CCONJ
ftr-353	3622	32	medical	medical	ADJ
ftr-353	3622	33	rounds	round	NOUN
ftr-353	3622	34	established	establish	VERB
ftr-353	3622	35	that	that	SCONJ
ftr-353	3622	36	the	the	DET
ftr-353	3622	37	students	student	NOUN
ftr-353	3622	38	regularly	regularly	ADV
ftr-353	3622	39	attended	attend	VERB
ftr-353	3622	40	classes	class	NOUN
ftr-353	3622	41	.	.	PUNCT
ftr-353	3623	1	tossing	toss	VERB
ftr-353	3623	2	a	a	DET
ftr-353	3623	3	small	small	ADJ
ftr-353	3623	4	bone	bone	NOUN
ftr-353	3623	5	to	to	ADP
ftr-353	3623	6	the	the	DET
ftr-353	3623	7	government	government	NOUN
ftr-353	3623	8	,	,	PUNCT
ftr-353	3623	9	the	the	DET
ftr-353	3623	10	court	court	NOUN
ftr-353	3623	11	held	hold	VERB
ftr-353	3623	12	that	that	SCONJ
ftr-353	3623	13	chief	chief	ADJ
ftr-353	3623	14	residents	resident	NOUN
ftr-353	3623	15	in	in	ADP
ftr-353	3623	16	the	the	DET
ftr-353	3623	17	programs	program	NOUN
ftr-353	3623	18	,	,	PUNCT
ftr-353	3623	19	who	who	PRON
ftr-353	3623	20	are	be	AUX
ftr-353	3623	21	essentially	essentially	ADV
ftr-353	3623	22	coordinators	coordinator	NOUN
ftr-353	3623	23	for	for	ADP
ftr-353	3623	24	the	the	DET
ftr-353	3623	25	residency	residency	NOUN
ftr-353	3623	26	programs	program	NOUN
ftr-353	3623	27	,	,	PUNCT
ftr-353	3623	28	were	be	AUX
ftr-353	3623	29	not	not	PART
ftr-353	3623	30	students	student	NOUN
ftr-353	3623	31	.	.	PUNCT
ftr-353	3624	1	(	(	PUNCT
ftr-353	3624	2	d	d	X
ftr-353	3624	3	)	)	PUNCT
ftr-353	3624	4	residents	resident	NOUN
ftr-353	3624	5	in	in	ADP
ftr-353	3624	6	chicago	chicago	PROPN
ftr-353	3624	7	are	be	AUX
ftr-353	3624	8	also	also	ADV
ftr-353	3624	9	students	student	NOUN
ftr-353	3624	10	.	.	PUNCT
ftr-353	3625	1	university	university	NOUN
ftr-353	3625	2	of	of	ADP
ftr-353	3625	3	chicago	chicago	PROPN
ftr-353	3625	4	hospitals	hospital	NOUN
ftr-353	3625	5	v.	v.	ADP
ftr-353	3625	6	united	united	PROPN
ftr-353	3625	7	states	states	PROPN
ftr-353	3625	8	,	,	PUNCT
ftr-353	3625	9	545	545	NUM
ftr-353	3625	10	f.3d	f.3d	NUM
ftr-353	3625	11	564	564	NUM
ftr-353	3625	12	(	(	PUNCT
ftr-353	3625	13	7th	7th	ADJ
ftr-353	3625	14	cir	cir	NOUN
ftr-353	3625	15	.	.	PUNCT
ftr-353	3626	1	9/23/08	9/23/08	NUM
ftr-353	3626	2	)	)	PUNCT
ftr-353	3626	3	.	.	PUNCT
ftr-353	3627	1	the	the	DET
ftr-353	3627	2	court	court	NOUN
ftr-353	3627	3	affirmed	affirm	VERB
ftr-353	3627	4	the	the	DET
ftr-353	3627	5	district	district	NOUN
ftr-353	3627	6	court	court	NOUN
ftr-353	3627	7	’s	’s	PART
ftr-353	3627	8	denial	denial	NOUN
ftr-353	3627	9	of	of	ADP
ftr-353	3627	10	the	the	DET
ftr-353	3627	11	government	government	NOUN
ftr-353	3627	12	’s	’s	PART
ftr-353	3627	13	motion	motion	NOUN
ftr-353	3627	14	for	for	ADP
ftr-353	3627	15	summary	summary	NOUN
ftr-353	3627	16	judgment	judgment	NOUN
ftr-353	3627	17	based	base	VERB
ftr-353	3627	18	on	on	ADP
ftr-353	3627	19	the	the	DET
ftr-353	3627	20	government	government	NOUN
ftr-353	3627	21	argument	argument	NOUN
ftr-353	3627	22	that	that	SCONJ
ftr-353	3627	23	medical	medical	ADJ
ftr-353	3627	24	residents	resident	NOUN
ftr-353	3627	25	are	be	AUX
ftr-353	3627	26	per	per	ADP
ftr-353	3627	27	se	se	X
ftr-353	3627	28	ineligible	ineligible	ADJ
ftr-353	3627	29	for	for	ADP
ftr-353	3627	30	the	the	DET
ftr-353	3627	31	student	student	NOUN
ftr-353	3627	32	exemption	exemption	NOUN
ftr-353	3627	33	from	from	ADP
ftr-353	3627	34	employment	employment	NOUN
ftr-353	3627	35	taxes	taxis	NOUN
ftr-353	3627	36	under	under	ADP
ftr-353	3627	37	§	§	PROPN
ftr-353	3627	38	3121(b)(10	3121(b)(10	NUM
ftr-353	3627	39	)	)	PUNCT
ftr-353	3627	40	.	.	PUNCT
ftr-353	3628	1	the	the	DET
ftr-353	3628	2	court	court	NOUN
ftr-353	3628	3	indicates	indicate	VERB
ftr-353	3628	4	that	that	SCONJ
ftr-353	3628	5	a	a	DET
ftr-353	3628	6	case	case	NOUN
ftr-353	3628	7	-	-	PUNCT
ftr-353	3628	8	bycase	bycase	PRON
ftr-353	3628	9	analysis	analysis	NOUN
ftr-353	3628	10	is	be	AUX
ftr-353	3628	11	required	require	VERB
ftr-353	3628	12	to	to	PART
ftr-353	3628	13	determine	determine	VERB
ftr-353	3628	14	whether	whether	SCONJ
ftr-353	3628	15	medical	medical	ADJ
ftr-353	3628	16	residents	resident	NOUN
ftr-353	3628	17	qualify	qualify	VERB
ftr-353	3628	18	for	for	ADP
ftr-353	3628	19	the	the	DET
ftr-353	3628	20	statutory	statutory	ADJ
ftr-353	3628	21	exemption	exemption	NOUN
ftr-353	3628	22	.	.	PUNCT
ftr-353	3629	1	(	(	PUNCT
ftr-353	3629	2	e	e	NOUN
ftr-353	3629	3	)	)	PUNCT
ftr-353	3629	4	and	and	CCONJ
ftr-353	3629	5	ditto	ditto	NOUN
ftr-353	3629	6	for	for	ADP
ftr-353	3629	7	medical	medical	ADJ
ftr-353	3629	8	residents	resident	NOUN
ftr-353	3629	9	in	in	ADP
ftr-353	3629	10	detroit	detroit	PROPN
ftr-353	3629	11	.	.	PUNCT
ftr-353	3630	1	united	united	PROPN
ftr-353	3630	2	states	states	PROPN
ftr-353	3630	3	v.	v.	PROPN
ftr-353	3630	4	detroit	detroit	PROPN
ftr-353	3630	5	medical	medical	PROPN
ftr-353	3630	6	center	center	PROPN
ftr-353	3630	7	,	,	PUNCT
ftr-353	3630	8	557	557	NUM
ftr-353	3630	9	f.3d	f.3d	NUM
ftr-353	3630	10	412	412	NUM
ftr-353	3630	11	(	(	PUNCT
ftr-353	3630	12	6th	6th	ADJ
ftr-353	3630	13	cir	cir	NOUN
ftr-353	3630	14	.	.	PUNCT
ftr-353	3631	1	2/26/09	2/26/09	NUM
ftr-353	3631	2	)	)	PUNCT
ftr-353	3631	3	.	.	PUNCT
ftr-353	3632	1	reversing	reverse	VERB
ftr-353	3632	2	the	the	DET
ftr-353	3632	3	district	district	NOUN
ftr-353	3632	4	court	court	NOUN
ftr-353	3632	5	’s	’s	PART
ftr-353	3632	6	summary	summary	NOUN
ftr-353	3632	7	judgment	judgment	NOUN
ftr-353	3632	8	,	,	PUNCT
ftr-353	3632	9	the	the	DET
ftr-353	3632	10	sixth	sixth	ADJ
ftr-353	3632	11	circuit	circuit	NOUN
ftr-353	3632	12	joins	join	VERB
ftr-353	3632	13	the	the	DET
ftr-353	3632	14	lineup	lineup	NOUN
ftr-353	3632	15	holding	hold	VERB
ftr-353	3632	16	that	that	SCONJ
ftr-353	3632	17	medical	medical	ADJ
ftr-353	3632	18	residents	resident	NOUN
ftr-353	3632	19	at	at	ADP
ftr-353	3632	20	the	the	DET
ftr-353	3632	21	seven	seven	NUM
ftr-353	3632	22	detroit	detroit	PROPN
ftr-353	3632	23	area	area	NOUN
ftr-353	3632	24	hospitals	hospital	NOUN
ftr-353	3632	25	operated	operate	VERB
ftr-353	3632	26	by	by	ADP
ftr-353	3632	27	the	the	DET
ftr-353	3632	28	detroit	detroit	PROPN
ftr-353	3632	29	medical	medical	PROPN
ftr-353	3632	30	center	center	PROPN
ftr-353	3632	31	in	in	ADP
ftr-353	3632	32	a	a	DET
ftr-353	3632	33	joint	joint	ADJ
ftr-353	3632	34	program	program	NOUN
ftr-353	3632	35	with	with	ADP
ftr-353	3632	36	wayne	wayne	PROPN
ftr-353	3632	37	state	state	PROPN
ftr-353	3632	38	university	university	PROPN
ftr-353	3632	39	,	,	PUNCT
ftr-353	3632	40	which	which	PRON
ftr-353	3632	41	provides	provide	VERB
ftr-353	3632	42	graduate	graduate	ADJ
ftr-353	3632	43	medical	medical	ADJ
ftr-353	3632	44	education	education	NOUN
ftr-353	3632	45	,	,	PUNCT
ftr-353	3632	46	may	may	AUX
ftr-353	3632	47	be	be	AUX
ftr-353	3632	48	students	student	NOUN
ftr-353	3632	49	entitled	entitle	VERB
ftr-353	3632	50	to	to	ADP
ftr-353	3632	51	exemption	exemption	NOUN
ftr-353	3632	52	from	from	ADP
ftr-353	3632	53	employment	employment	NOUN
ftr-353	3632	54	taxes	taxis	NOUN
ftr-353	3632	55	under	under	ADP
ftr-353	3632	56	§	§	PROPN
ftr-353	3632	57	3121(b)(10	3121(b)(10	NUM
ftr-353	3632	58	)	)	PUNCT
ftr-353	3632	59	.	.	PUNCT
ftr-353	3633	1	the	the	DET
ftr-353	3633	2	court	court	NOUN
ftr-353	3633	3	remanded	remand	VERB
ftr-353	3633	4	the	the	DET
ftr-353	3633	5	case	case	NOUN
ftr-353	3633	6	for	for	ADP
ftr-353	3633	7	further	further	ADJ
ftr-353	3633	8	development	development	NOUN
ftr-353	3633	9	of	of	ADP
ftr-353	3633	10	the	the	DET
ftr-353	3633	11	record	record	NOUN
ftr-353	3633	12	regarding	regard	VERB
ftr-353	3633	13	the	the	DET
ftr-353	3633	14	nature	nature	NOUN
ftr-353	3633	15	of	of	ADP
ftr-353	3633	16	the	the	DET
ftr-353	3633	17	residents	resident	NOUN
ftr-353	3633	18	’	’	PART
ftr-353	3633	19	relationship	relationship	NOUN
ftr-353	3633	20	to	to	ADP
ftr-353	3633	21	the	the	DET
ftr-353	3633	22	hospitals	hospital	NOUN
ftr-353	3633	23	and	and	CCONJ
ftr-353	3633	24	the	the	DET
ftr-353	3633	25	education	education	NOUN
ftr-353	3633	26	program	program	NOUN
ftr-353	3633	27	.	.	PUNCT
ftr-353	3634	1	the	the	DET
ftr-353	3634	2	court	court	NOUN
ftr-353	3634	3	indicated	indicate	VERB
ftr-353	3634	4	that	that	SCONJ
ftr-353	3634	5	further	further	ADJ
ftr-353	3634	6	development	development	NOUN
ftr-353	3634	7	of	of	ADP
ftr-353	3634	8	the	the	DET
ftr-353	3634	9	record	record	NOUN
ftr-353	3634	10	would	would	AUX
ftr-353	3634	11	not	not	PART
ftr-353	3634	12	preclude	preclude	VERB
ftr-353	3634	13	deciding	decide	VERB
ftr-353	3634	14	the	the	DET
ftr-353	3634	15	matter	matter	NOUN
ftr-353	3634	16	on	on	ADP
ftr-353	3634	17	summary	summary	NOUN
ftr-353	3634	18	judgment	judgment	NOUN
ftr-353	3634	19	.	.	PUNCT
ftr-353	3635	1	the	the	DET
ftr-353	3635	2	sixth	sixth	ADJ
ftr-353	3635	3	circuit	circuit	NOUN
ftr-353	3635	4	also	also	ADV
ftr-353	3635	5	affirmed	affirm	VERB
ftr-353	3635	6	summary	summary	NOUN
ftr-353	3635	7	judgment	judgment	NOUN
ftr-353	3635	8	that	that	SCONJ
ftr-353	3635	9	the	the	DET
ftr-353	3635	10	stipends	stipend	NOUN
ftr-353	3635	11	paid	pay	VERB
ftr-353	3635	12	to	to	ADP
ftr-353	3635	13	medical	medical	ADJ
ftr-353	3635	14	residents	resident	NOUN
ftr-353	3635	15	were	be	AUX
ftr-353	3635	16	not	not	PART
ftr-353	3635	17	scholarships	scholarship	NOUN
ftr-353	3635	18	or	or	CCONJ
ftr-353	3635	19	fellowships	fellowship	NOUN
ftr-353	3635	20	excludible	excludible	ADJ
ftr-353	3635	21	from	from	ADP
ftr-353	3635	22	income	income	NOUN
ftr-353	3635	23	under	under	ADP
ftr-353	3635	24	§	§	PROPN
ftr-353	3635	25	117	117	NUM
ftr-353	3635	26	.	.	PUNCT
ftr-353	3636	1	the	the	DET
ftr-353	3636	2	court	court	NOUN
ftr-353	3636	3	found	find	VERB
ftr-353	3636	4	both	both	PRON
ftr-353	3636	5	that	that	SCONJ
ftr-353	3636	6	the	the	DET
ftr-353	3636	7	stipends	stipend	NOUN
ftr-353	3636	8	were	be	AUX
ftr-353	3636	9	received	receive	VERB
ftr-353	3636	10	in	in	ADP
ftr-353	3636	11	exchange	exchange	NOUN
ftr-353	3636	12	for	for	ADP
ftr-353	3636	13	services	service	NOUN
ftr-353	3636	14	and	and	CCONJ
ftr-353	3636	15	that	that	SCONJ
ftr-353	3636	16	the	the	DET
ftr-353	3636	17	medical	medical	ADJ
ftr-353	3636	18	residents	resident	NOUN
ftr-353	3636	19	were	be	AUX
ftr-353	3636	20	not	not	PART
ftr-353	3636	21	candidates	candidate	NOUN
ftr-353	3636	22	for	for	ADP
ftr-353	3636	23	a	a	DET
ftr-353	3636	24	degree	degree	NOUN
ftr-353	3636	25	as	as	SCONJ
ftr-353	3636	26	required	require	VERB
ftr-353	3636	27	for	for	ADP
ftr-353	3636	28	exclusion	exclusion	NOUN
ftr-353	3636	29	under	under	ADP
ftr-353	3636	30	the	the	DET
ftr-353	3636	31	terms	term	NOUN
ftr-353	3636	32	of	of	ADP
ftr-353	3636	33	§	§	PROPN
ftr-353	3636	34	117	117	NUM
ftr-353	3636	35	.	.	PUNCT
ftr-353	3637	1	(	(	PUNCT
ftr-353	3637	2	f	f	X
ftr-353	3637	3	)	)	PUNCT
ftr-353	3637	4	and	and	CCONJ
ftr-353	3637	5	ditto	ditto	NOUN
ftr-353	3637	6	again	again	ADV
ftr-353	3637	7	for	for	ADP
ftr-353	3637	8	sloan	sloan	NOUN
ftr-353	3637	9	-	-	PUNCT
ftr-353	3637	10	kettering	kettering	PROPN
ftr-353	3637	11	.	.	PUNCT
ftr-353	3638	1	united	united	PROPN
ftr-353	3638	2	states	states	PROPN
ftr-353	3638	3	v.	v.	ADP
ftr-353	3638	4	memorial	memorial	ADJ
ftr-353	3638	5	sloan	sloan	PROPN
ftr-353	3638	6	-	-	PUNCT
ftr-353	3638	7	kettering	kettering	PROPN
ftr-353	3638	8	cancer	cancer	NOUN
ftr-353	3638	9	center	center	NOUN
ftr-353	3638	10	,	,	PUNCT
ftr-353	3638	11	563	563	NUM
ftr-353	3638	12	f.3d	f.3d	NUM
ftr-353	3638	13	19	19	NUM
ftr-353	3638	14	(	(	PUNCT
ftr-353	3638	15	2d	2d	NUM
ftr-353	3638	16	cir	cir	NOUN
ftr-353	3638	17	.	.	PUNCT
ftr-353	3638	18	3/25/09	3/25/09	NUM
ftr-353	3638	19	)	)	PUNCT
ftr-353	3638	20	.	.	PUNCT
ftr-353	3639	1	following	follow	VERB
ftr-353	3639	2	similar	similar	ADJ
ftr-353	3639	3	decisions	decision	NOUN
ftr-353	3639	4	in	in	ADP
ftr-353	3639	5	the	the	DET
ftr-353	3639	6	sixth	sixth	ADJ
ftr-353	3639	7	,	,	PUNCT
ftr-353	3639	8	seventh	seventh	ADJ
ftr-353	3639	9	,	,	PUNCT
ftr-353	3639	10	eighth	eighth	ADJ
ftr-353	3639	11	,	,	PUNCT
ftr-353	3639	12	and	and	CCONJ
ftr-353	3639	13	eleventh	eleventh	ADJ
ftr-353	3639	14	circuits	circuit	NOUN
ftr-353	3639	15	,	,	PUNCT
ftr-353	3639	16	the	the	DET
ftr-353	3639	17	second	second	ADJ
ftr-353	3639	18	circuit	circuit	NOUN
ftr-353	3639	19	court	court	NOUN
ftr-353	3639	20	of	of	ADP
ftr-353	3639	21	appeal	appeal	NOUN
ftr-353	3639	22	reversed	reverse	VERB
ftr-353	3639	23	summary	summary	NOUN
ftr-353	3639	24	judgment	judgment	NOUN
ftr-353	3639	25	for	for	ADP
ftr-353	3639	26	the	the	DET
ftr-353	3639	27	united	united	PROPN
ftr-353	3639	28	states	states	PROPN
ftr-353	3639	29	holding	hold	VERB
ftr-353	3639	30	that	that	SCONJ
ftr-353	3639	31	the	the	DET
ftr-353	3639	32	district	district	NOUN
ftr-353	3639	33	courts	court	NOUN
ftr-353	3639	34	for	for	ADP
ftr-353	3639	35	the	the	DET
ftr-353	3639	36	northern	northern	ADJ
ftr-353	3639	37	and	and	CCONJ
ftr-353	3639	38	southern	southern	ADJ
ftr-353	3639	39	districts	district	NOUN
ftr-353	3639	40	of	of	ADP
ftr-353	3639	41	new	new	PROPN
ftr-353	3639	42	york	york	PROPN
ftr-353	3639	43	erred	err	VERB
ftr-353	3639	44	in	in	ADP
ftr-353	3639	45	holding	hold	VERB
ftr-353	3639	46	as	as	ADP
ftr-353	3639	47	a	a	DET
ftr-353	3639	48	matter	matter	NOUN
ftr-353	3639	49	of	of	ADP
ftr-353	3639	50	law	law	NOUN
ftr-353	3639	51	that	that	PRON
ftr-353	3639	52	medical	medical	ADJ
ftr-353	3639	53	residents	resident	NOUN
ftr-353	3639	54	at	at	ADP
ftr-353	3639	55	the	the	DET
ftr-353	3639	56	albany	albany	PROPN
ftr-353	3639	57	medical	medical	ADJ
ftr-353	3639	58	center	center	PROPN
ftr-353	3639	59	and	and	CCONJ
ftr-353	3639	60	the	the	DET
ftr-353	3639	61	hospitals	hospital	NOUN
ftr-353	3639	62	of	of	ADP
ftr-353	3639	63	the	the	DET
ftr-353	3639	64	memorial	memorial	ADJ
ftr-353	3639	65	sloan	sloan	PROPN
ftr-353	3639	66	-	-	PUNCT
ftr-353	3639	67	kettering	kettering	PROPN
ftr-353	3639	68	cancer	cancer	NOUN
ftr-353	3639	69	center	center	NOUN
ftr-353	3639	70	were	be	AUX
ftr-353	3639	71	not	not	PART
ftr-353	3639	72	eligible	eligible	ADJ
ftr-353	3639	73	for	for	ADP
ftr-353	3639	74	exclusion	exclusion	NOUN
ftr-353	3639	75	from	from	ADP
ftr-353	3639	76	employment	employment	NOUN
ftr-353	3639	77	taxes	taxis	NOUN
ftr-353	3639	78	under	under	ADP
ftr-353	3639	79	§	§	PROPN
ftr-353	3639	80	3121(b)(10	3121(b)(10	NUM
ftr-353	3639	81	)	)	PUNCT
ftr-353	3639	82	.	.	PUNCT
ftr-353	3640	1	the	the	DET
ftr-353	3640	2	cases	case	NOUN
ftr-353	3640	3	were	be	AUX
ftr-353	3640	4	remanded	remand	VERB
ftr-353	3640	5	to	to	ADP
ftr-353	3640	6	the	the	DET
ftr-353	3640	7	trial	trial	NOUN
ftr-353	3640	8	courts	court	NOUN
ftr-353	3640	9	for	for	ADP
ftr-353	3640	10	factual	factual	ADJ
ftr-353	3640	11	determinations	determination	NOUN
ftr-353	3640	12	whether	whether	SCONJ
ftr-353	3640	13	the	the	DET
ftr-353	3640	14	residents	resident	NOUN
ftr-353	3640	15	were	be	AUX
ftr-353	3640	16	students	student	NOUN
ftr-353	3640	17	and	and	CCONJ
ftr-353	3640	18	whether	whether	SCONJ
ftr-353	3640	19	the	the	DET
ftr-353	3640	20	hospitals	hospital	NOUN
ftr-353	3640	21	were	be	AUX
ftr-353	3640	22	schools	school	NOUN
ftr-353	3640	23	.	.	PUNCT
ftr-353	3641	1	257	257	NUM
ftr-353	3641	2	florida	florida	PROPN
ftr-353	3641	3	tax	tax	NOUN
ftr-353	3641	4	review	review	NOUN
ftr-353	3641	5	[	[	X
ftr-353	3641	6	vol	vol	NOUN
ftr-353	3641	7	.	.	PUNCT
ftr-353	3642	1	10	10	NUM
ftr-353	3642	2	:	:	PUNCT
ftr-353	3642	3	si	si	X
ftr-353	3642	4	(	(	PUNCT
ftr-353	3642	5	g	g	NOUN
ftr-353	3642	6	)	)	PUNCT
ftr-353	3643	1	but	but	CCONJ
ftr-353	3643	2	the	the	DET
ftr-353	3643	3	tide	tide	NOUN
ftr-353	3643	4	turns	turn	VERB
ftr-353	3643	5	for	for	ADP
ftr-353	3643	6	the	the	DET
ftr-353	3643	7	mayo	mayo	PROPN
ftr-353	3643	8	clinic	clinic	PROPN
ftr-353	3643	9	.	.	PUNCT
ftr-353	3644	1	mayo	mayo	PROPN
ftr-353	3644	2	foundation	foundation	PROPN
ftr-353	3644	3	for	for	ADP
ftr-353	3644	4	medical	medical	ADJ
ftr-353	3644	5	education	education	NOUN
ftr-353	3644	6	and	and	CCONJ
ftr-353	3644	7	research	research	NOUN
ftr-353	3644	8	v.	v.	PROPN
ftr-353	3644	9	united	united	PROPN
ftr-353	3644	10	states	states	PROPN
ftr-353	3644	11	,	,	PUNCT
ftr-353	3644	12	568	568	NUM
ftr-353	3644	13	f.3d	f.3d	NUM
ftr-353	3644	14	675	675	NUM
ftr-353	3644	15	(	(	PUNCT
ftr-353	3644	16	8th	8th	ADJ
ftr-353	3644	17	cir	cir	NOUN
ftr-353	3644	18	.	.	PUNCT
ftr-353	3645	1	6/12/09	6/12/09	NUM
ftr-353	3645	2	)	)	PUNCT
ftr-353	3645	3	.	.	PUNCT
ftr-353	3646	1	for	for	ADP
ftr-353	3646	2	purposes	purpose	NOUN
ftr-353	3646	3	of	of	ADP
ftr-353	3646	4	the	the	DET
ftr-353	3646	5	student	student	NOUN
ftr-353	3646	6	exclusion	exclusion	NOUN
ftr-353	3646	7	from	from	ADP
ftr-353	3646	8	fica	fica	PROPN
ftr-353	3646	9	taxes	taxis	NOUN
ftr-353	3646	10	under	under	ADP
ftr-353	3646	11	§	§	PROPN
ftr-353	3646	12	3121(b)(10	3121(b)(10	PROPN
ftr-353	3646	13	)	)	PUNCT
ftr-353	3646	14	,	,	PUNCT
ftr-353	3646	15	reg	reg	NOUN
ftr-353	3646	16	.	.	PUNCT
ftr-353	3647	1	§	§	PROPN
ftr-353	3647	2	31.3121(b)(10)-2(c	31.3121(b)(10)-2(c	NUM
ftr-353	3647	3	)	)	PUNCT
ftr-353	3647	4	and	and	CCONJ
ftr-353	3647	5	(	(	PUNCT
ftr-353	3647	6	d	d	NOUN
ftr-353	3647	7	)	)	PUNCT
ftr-353	3647	8	,	,	PUNCT
ftr-353	3647	9	limit	limit	VERB
ftr-353	3647	10	the	the	DET
ftr-353	3647	11	definition	definition	NOUN
ftr-353	3647	12	of	of	ADP
ftr-353	3647	13	a	a	DET
ftr-353	3647	14	school	school	NOUN
ftr-353	3647	15	,	,	PUNCT
ftr-353	3647	16	college	college	NOUN
ftr-353	3647	17	,	,	PUNCT
ftr-353	3647	18	or	or	CCONJ
ftr-353	3647	19	university	university	NOUN
ftr-353	3647	20	to	to	ADP
ftr-353	3647	21	entities	entity	NOUN
ftr-353	3647	22	whose	whose	DET
ftr-353	3647	23	“	"	PUNCT
ftr-353	3647	24	primary	primary	ADJ
ftr-353	3647	25	function	function	NOUN
ftr-353	3647	26	is	be	AUX
ftr-353	3647	27	the	the	DET
ftr-353	3647	28	presentation	presentation	NOUN
ftr-353	3647	29	of	of	ADP
ftr-353	3647	30	formal	formal	ADJ
ftr-353	3647	31	instruction	instruction	NOUN
ftr-353	3647	32	.	.	PUNCT
ftr-353	3647	33	”	"	PUNCT
ftr-353	3648	1	reg	reg	NOUN
ftr-353	3648	2	.	.	PUNCT
ftr-353	3649	1	§	§	PROPN
ftr-353	3649	2	31.3121(b)(10)2(d	31.3121(b)(10)2(d	NUM
ftr-353	3649	3	)	)	PUNCT
ftr-353	3649	4	provides	provide	VERB
ftr-353	3649	5	that	that	PRON
ftr-353	3649	6	to	to	PART
ftr-353	3649	7	qualify	qualify	VERB
ftr-353	3649	8	as	as	ADP
ftr-353	3649	9	a	a	DET
ftr-353	3649	10	“	"	PUNCT
ftr-353	3649	11	student	student	NOUN
ftr-353	3649	12	”	"	PUNCT
ftr-353	3649	13	rather	rather	ADV
ftr-353	3649	14	than	than	ADP
ftr-353	3649	15	be	be	AUX
ftr-353	3649	16	classified	classify	VERB
ftr-353	3649	17	as	as	ADP
ftr-353	3649	18	an	an	DET
ftr-353	3649	19	employee	employee	NOUN
ftr-353	3649	20	,	,	PUNCT
ftr-353	3649	21	any	any	DET
ftr-353	3649	22	services	service	NOUN
ftr-353	3649	23	rendered	render	VERB
ftr-353	3649	24	must	must	AUX
ftr-353	3649	25	be	be	AUX
ftr-353	3649	26	“	"	PUNCT
ftr-353	3649	27	incident	incident	NOUN
ftr-353	3649	28	to	to	ADP
ftr-353	3649	29	and	and	CCONJ
ftr-353	3649	30	for	for	ADP
ftr-353	3649	31	the	the	DET
ftr-353	3649	32	purpose	purpose	NOUN
ftr-353	3649	33	of	of	ADP
ftr-353	3649	34	pursuing	pursue	VERB
ftr-353	3649	35	a	a	DET
ftr-353	3649	36	course	course	NOUN
ftr-353	3649	37	of	of	ADP
ftr-353	3649	38	study	study	NOUN
ftr-353	3649	39	”	"	PUNCT
ftr-353	3649	40	at	at	ADP
ftr-353	3649	41	the	the	DET
ftr-353	3649	42	institution	institution	NOUN
ftr-353	3649	43	for	for	ADP
ftr-353	3649	44	which	which	PRON
ftr-353	3649	45	the	the	DET
ftr-353	3649	46	student	student	NOUN
ftr-353	3649	47	provides	provide	VERB
ftr-353	3649	48	the	the	DET
ftr-353	3649	49	services	service	NOUN
ftr-353	3649	50	.	.	PUNCT
ftr-353	3650	1	furthermore	furthermore	ADV
ftr-353	3650	2	,	,	PUNCT
ftr-353	3650	3	under	under	ADP
ftr-353	3650	4	the	the	DET
ftr-353	3650	5	regulation	regulation	NOUN
ftr-353	3650	6	,	,	PUNCT
ftr-353	3650	7	a	a	DET
ftr-353	3650	8	person	person	NOUN
ftr-353	3650	9	whose	whose	DET
ftr-353	3650	10	work	work	NOUN
ftr-353	3650	11	schedule	schedule	NOUN
ftr-353	3650	12	is	be	AUX
ftr-353	3650	13	40	40	NUM
ftr-353	3650	14	hours	hour	NOUN
ftr-353	3650	15	or	or	CCONJ
ftr-353	3650	16	more	more	ADJ
ftr-353	3650	17	per	per	ADP
ftr-353	3650	18	week	week	NOUN
ftr-353	3650	19	is	be	AUX
ftr-353	3650	20	a	a	DET
ftr-353	3650	21	full	full	ADJ
ftr-353	3650	22	-	-	PUNCT
ftr-353	3650	23	time	time	NOUN
ftr-353	3650	24	employee	employee	NOUN
ftr-353	3650	25	rather	rather	ADV
ftr-353	3650	26	than	than	ADP
ftr-353	3650	27	a	a	DET
ftr-353	3650	28	student	student	NOUN
ftr-353	3650	29	.	.	PUNCT
ftr-353	3651	1	the	the	DET
ftr-353	3651	2	district	district	NOUN
ftr-353	3651	3	court	court	NOUN
ftr-353	3651	4	,	,	PUNCT
ftr-353	3651	5	in	in	ADP
ftr-353	3651	6	granting	grant	VERB
ftr-353	3651	7	refunds	refund	NOUN
ftr-353	3651	8	of	of	ADP
ftr-353	3651	9	employment	employment	NOUN
ftr-353	3651	10	taxes	taxis	NOUN
ftr-353	3651	11	,	,	PUNCT
ftr-353	3651	12	declared	declare	VERB
ftr-353	3651	13	the	the	DET
ftr-353	3651	14	regulation	regulation	NOUN
ftr-353	3651	15	invalid	invalid	ADJ
ftr-353	3651	16	.	.	PUNCT
ftr-353	3652	1	applying	apply	VERB
ftr-353	3652	2	the	the	DET
ftr-353	3652	3	deference	deference	NOUN
ftr-353	3652	4	standard	standard	NOUN
ftr-353	3652	5	of	of	ADP
ftr-353	3652	6	chevron	chevron	PROPN
ftr-353	3652	7	u.s.a	u.s.a	PROPN
ftr-353	3652	8	.	.	PROPN
ftr-353	3652	9	inc	inc	PROPN
ftr-353	3652	10	.	.	PROPN
ftr-353	3652	11	v.	v.	ADP
ftr-353	3652	12	natural	natural	ADJ
ftr-353	3652	13	res	re	NOUN
ftr-353	3652	14	.	.	PUNCT
ftr-353	3653	1	def	def	PROPN
ftr-353	3653	2	.	.	PROPN
ftr-353	3653	3	council	council	PROPN
ftr-353	3653	4	,	,	PUNCT
ftr-353	3653	5	inc	inc	PROPN
ftr-353	3653	6	.	.	PROPN
ftr-353	3653	7	,	,	PUNCT
ftr-353	3653	8	467	467	NUM
ftr-353	3653	9	u.s	u.s	PROPN
ftr-353	3653	10	.	.	PROPN
ftr-353	3653	11	837	837	NUM
ftr-353	3653	12	(	(	PUNCT
ftr-353	3653	13	1984	1984	NUM
ftr-353	3653	14	)	)	PUNCT
ftr-353	3653	15	,	,	PUNCT
ftr-353	3653	16	the	the	DET
ftr-353	3653	17	eighth	eighth	ADJ
ftr-353	3653	18	circuit	circuit	NOUN
ftr-353	3653	19	reversed	reverse	VERB
ftr-353	3653	20	and	and	CCONJ
ftr-353	3653	21	remanded	remand	VERB
ftr-353	3653	22	the	the	DET
ftr-353	3653	23	case	case	NOUN
ftr-353	3653	24	for	for	ADP
ftr-353	3653	25	entry	entry	NOUN
ftr-353	3653	26	of	of	ADP
ftr-353	3653	27	judgment	judgment	NOUN
ftr-353	3653	28	for	for	ADP
ftr-353	3653	29	the	the	DET
ftr-353	3653	30	united	united	PROPN
ftr-353	3653	31	states	states	PROPN
ftr-353	3653	32	.	.	PUNCT
ftr-353	3654	1	the	the	DET
ftr-353	3654	2	court	court	NOUN
ftr-353	3654	3	concluded	conclude	VERB
ftr-353	3654	4	that	that	SCONJ
ftr-353	3654	5	application	application	NOUN
ftr-353	3654	6	of	of	ADP
ftr-353	3654	7	the	the	DET
ftr-353	3654	8	exemption	exemption	NOUN
ftr-353	3654	9	only	only	ADV
ftr-353	3654	10	to	to	ADP
ftr-353	3654	11	students	student	NOUN
ftr-353	3654	12	pursuing	pursue	VERB
ftr-353	3654	13	a	a	DET
ftr-353	3654	14	course	course	NOUN
ftr-353	3654	15	of	of	ADP
ftr-353	3654	16	study	study	NOUN
ftr-353	3654	17	who	who	PRON
ftr-353	3654	18	are	be	AUX
ftr-353	3654	19	not	not	PART
ftr-353	3654	20	full	full	ADJ
ftr-353	3654	21	time	time	NOUN
ftr-353	3654	22	employees	employee	NOUN
ftr-353	3654	23	is	be	AUX
ftr-353	3654	24	a	a	DET
ftr-353	3654	25	reasonable	reasonable	ADJ
ftr-353	3654	26	interpretation	interpretation	NOUN
ftr-353	3654	27	of	of	ADP
ftr-353	3654	28	the	the	DET
ftr-353	3654	29	statute	statute	NOUN
ftr-353	3654	30	.	.	PUNCT
ftr-353	3655	1	the	the	DET
ftr-353	3655	2	court	court	NOUN
ftr-353	3655	3	declined	decline	VERB
ftr-353	3655	4	to	to	PART
ftr-353	3655	5	consider	consider	VERB
ftr-353	3655	6	whether	whether	SCONJ
ftr-353	3655	7	the	the	DET
ftr-353	3655	8	portion	portion	NOUN
ftr-353	3655	9	of	of	ADP
ftr-353	3655	10	the	the	DET
ftr-353	3655	11	regulation	regulation	NOUN
ftr-353	3655	12	limiting	limit	VERB
ftr-353	3655	13	the	the	DET
ftr-353	3655	14	definition	definition	NOUN
ftr-353	3655	15	of	of	ADP
ftr-353	3655	16	a	a	DET
ftr-353	3655	17	school	school	NOUN
ftr-353	3655	18	or	or	CCONJ
ftr-353	3655	19	college	college	NOUN
ftr-353	3655	20	is	be	AUX
ftr-353	3655	21	valid	valid	ADJ
ftr-353	3655	22	because	because	SCONJ
ftr-353	3655	23	the	the	DET
ftr-353	3655	24	medical	medical	ADJ
ftr-353	3655	25	residents	resident	NOUN
ftr-353	3655	26	were	be	AUX
ftr-353	3655	27	not	not	PART
ftr-353	3655	28	students	student	NOUN
ftr-353	3655	29	under	under	ADP
ftr-353	3655	30	the	the	DET
ftr-353	3655	31	regulation	regulation	NOUN
ftr-353	3655	32	in	in	ADP
ftr-353	3655	33	any	any	DET
ftr-353	3655	34	event	event	NOUN
ftr-353	3655	35	.	.	PUNCT
ftr-353	3656	1	2	2	X
ftr-353	3656	2	.	.	NOUN
ftr-353	3656	3	ten	ten	NUM
ftr-353	3656	4	ways	way	NOUN
ftr-353	3656	5	to	to	PART
ftr-353	3656	6	be	be	AUX
ftr-353	3656	7	a	a	DET
ftr-353	3656	8	contractor	contractor	NOUN
ftr-353	3656	9	–	–	PUNCT
ftr-353	3656	10	estate	estate	NOUN
ftr-353	3656	11	rebuffed	rebuff	VERB
ftr-353	3656	12	in	in	ADP
ftr-353	3656	13	its	its	PRON
ftr-353	3656	14	attempt	attempt	NOUN
ftr-353	3656	15	to	to	PART
ftr-353	3656	16	collect	collect	VERB
ftr-353	3656	17	damages	damage	NOUN
ftr-353	3656	18	and	and	CCONJ
ftr-353	3656	19	indemnification	indemnification	NOUN
ftr-353	3656	20	on	on	ADP
ftr-353	3656	21	its	its	PRON
ftr-353	3656	22	claim	claim	NOUN
ftr-353	3656	23	that	that	SCONJ
ftr-353	3656	24	decedent	decedent	NOUN
ftr-353	3656	25	was	be	AUX
ftr-353	3656	26	an	an	DET
ftr-353	3656	27	employee	employee	NOUN
ftr-353	3656	28	of	of	ADP
ftr-353	3656	29	multiple	multiple	ADJ
ftr-353	3656	30	employers	employer	NOUN
ftr-353	3656	31	rather	rather	ADV
ftr-353	3656	32	than	than	ADP
ftr-353	3656	33	an	an	DET
ftr-353	3656	34	independent	independent	ADJ
ftr-353	3656	35	contractor	contractor	NOUN
ftr-353	3656	36	.	.	PUNCT
ftr-353	3657	1	estate	estate	NOUN
ftr-353	3657	2	of	of	ADP
ftr-353	3657	3	suskovich	suskovich	PROPN
ftr-353	3657	4	v.	v.	ADP
ftr-353	3657	5	anthem	anthem	NOUN
ftr-353	3657	6	health	health	NOUN
ftr-353	3657	7	plans	plan	NOUN
ftr-353	3657	8	of	of	ADP
ftr-353	3657	9	virginia	virginia	PROPN
ftr-353	3657	10	,	,	PUNCT
ftr-353	3657	11	inc	inc	PROPN
ftr-353	3657	12	.	.	PROPN
ftr-353	3657	13	553	553	NUM
ftr-353	3657	14	f.3d	f.3d	NUM
ftr-353	3657	15	559	559	NUM
ftr-353	3657	16	(	(	PUNCT
ftr-353	3657	17	7th	7th	ADJ
ftr-353	3657	18	cir	cir	NOUN
ftr-353	3657	19	.	.	PUNCT
ftr-353	3658	1	1/22/09	1/22/09	NUM
ftr-353	3658	2	)	)	PUNCT
ftr-353	3658	3	.	.	PUNCT
ftr-353	3659	1	the	the	DET
ftr-353	3659	2	decedent	decedent	NOUN
ftr-353	3659	3	worked	work	VERB
ftr-353	3659	4	as	as	ADP
ftr-353	3659	5	a	a	DET
ftr-353	3659	6	computer	computer	NOUN
ftr-353	3659	7	programmer	programmer	NOUN
ftr-353	3659	8	for	for	ADP
ftr-353	3659	9	wellpoint	wellpoint	PROPN
ftr-353	3659	10	,	,	PUNCT
ftr-353	3659	11	a	a	DET
ftr-353	3659	12	health	health	NOUN
ftr-353	3659	13	insurance	insurance	NOUN
ftr-353	3659	14	company	company	NOUN
ftr-353	3659	15	and	and	CCONJ
ftr-353	3659	16	trasys	trasys	PROPN
ftr-353	3659	17	,	,	PUNCT
ftr-353	3659	18	an	an	DET
ftr-353	3659	19	information	information	NOUN
ftr-353	3659	20	technology	technology	NOUN
ftr-353	3659	21	company	company	NOUN
ftr-353	3659	22	.	.	PUNCT
ftr-353	3660	1	the	the	DET
ftr-353	3660	2	decedent	decedent	PROPN
ftr-353	3660	3	’s	’s	PART
ftr-353	3660	4	estate	estate	NOUN
ftr-353	3660	5	claimed	claim	VERB
ftr-353	3660	6	damages	damage	NOUN
ftr-353	3660	7	from	from	ADP
ftr-353	3660	8	the	the	DET
ftr-353	3660	9	companies	company	NOUN
ftr-353	3660	10	for	for	ADP
ftr-353	3660	11	failure	failure	NOUN
ftr-353	3660	12	to	to	PART
ftr-353	3660	13	treat	treat	VERB
ftr-353	3660	14	the	the	DET
ftr-353	3660	15	decedent	decedent	NOUN
ftr-353	3660	16	as	as	ADP
ftr-353	3660	17	an	an	DET
ftr-353	3660	18	employee	employee	NOUN
ftr-353	3660	19	and	and	CCONJ
ftr-353	3660	20	provide	provide	VERB
ftr-353	3660	21	certain	certain	ADJ
ftr-353	3660	22	employee	employee	NOUN
ftr-353	3660	23	benefits	benefit	NOUN
ftr-353	3660	24	,	,	PUNCT
ftr-353	3660	25	and	and	CCONJ
ftr-353	3660	26	claimed	claim	VERB
ftr-353	3660	27	indemnification	indemnification	NOUN
ftr-353	3660	28	for	for	ADP
ftr-353	3660	29	employment	employment	NOUN
ftr-353	3660	30	taxes	taxis	NOUN
ftr-353	3660	31	paid	pay	VERB
ftr-353	3660	32	directly	directly	ADV
ftr-353	3660	33	by	by	ADP
ftr-353	3660	34	the	the	DET
ftr-353	3660	35	decedent	decedent	NOUN
ftr-353	3660	36	.	.	PUNCT
ftr-353	3661	1	the	the	DET
ftr-353	3661	2	court	court	NOUN
ftr-353	3661	3	upheld	uphold	VERB
ftr-353	3661	4	the	the	DET
ftr-353	3661	5	district	district	NOUN
ftr-353	3661	6	court	court	NOUN
ftr-353	3661	7	’s	’s	PART
ftr-353	3661	8	finding	find	VERB
ftr-353	3661	9	that	that	SCONJ
ftr-353	3661	10	the	the	DET
ftr-353	3661	11	decedent	decedent	NOUN
ftr-353	3661	12	was	be	AUX
ftr-353	3661	13	an	an	DET
ftr-353	3661	14	independent	independent	ADJ
ftr-353	3661	15	contractor	contractor	NOUN
ftr-353	3661	16	based	base	VERB
ftr-353	3661	17	on	on	ADP
ftr-353	3661	18	the	the	DET
ftr-353	3661	19	district	district	NOUN
ftr-353	3661	20	court	court	NOUN
ftr-353	3661	21	’s	’s	PART
ftr-353	3661	22	application	application	NOUN
ftr-353	3661	23	of	of	ADP
ftr-353	3661	24	the	the	DET
ftr-353	3661	25	ten	ten	NUM
ftr-353	3661	26	factor	factor	NOUN
ftr-353	3661	27	test	test	NOUN
ftr-353	3661	28	for	for	ADP
ftr-353	3661	29	employment	employment	NOUN
ftr-353	3661	30	status	status	NOUN
ftr-353	3661	31	of	of	ADP
ftr-353	3661	32	the	the	DET
ftr-353	3661	33	restatement	restatement	NOUN
ftr-353	3661	34	(	(	PUNCT
ftr-353	3661	35	second	second	ADJ
ftr-353	3661	36	)	)	PUNCT
ftr-353	3661	37	of	of	ADP
ftr-353	3661	38	agency	agency	NOUN
ftr-353	3661	39	.	.	PUNCT
ftr-353	3662	1	the	the	DET
ftr-353	3662	2	court	court	NOUN
ftr-353	3662	3	concluded	conclude	VERB
ftr-353	3662	4	,	,	PUNCT
ftr-353	3662	5	“	"	PUNCT
ftr-353	3662	6	[	[	X
ftr-353	3662	7	i]n	i]n	ADJ
ftr-353	3662	8	fact	fact	NOUN
ftr-353	3662	9	,	,	PUNCT
ftr-353	3662	10	overwhelming	overwhelming	ADJ
ftr-353	3662	11	evidence	evidence	NOUN
ftr-353	3662	12	suggests	suggest	VERB
ftr-353	3662	13	that	that	SCONJ
ftr-353	3662	14	he	he	PRON
ftr-353	3662	15	considered	consider	VERB
ftr-353	3662	16	himself	himself	PRON
ftr-353	3662	17	an	an	DET
ftr-353	3662	18	independent	independent	ADJ
ftr-353	3662	19	contractor	contractor	NOUN
ftr-353	3662	20	,	,	PUNCT
ftr-353	3662	21	filed	file	VERB
ftr-353	3662	22	his	his	PRON
ftr-353	3662	23	tax	tax	NOUN
ftr-353	3662	24	returns	return	NOUN
ftr-353	3662	25	as	as	ADP
ftr-353	3662	26	an	an	DET
ftr-353	3662	27	independent	independent	ADJ
ftr-353	3662	28	contractor	contractor	NOUN
ftr-353	3662	29	,	,	PUNCT
ftr-353	3662	30	and	and	CCONJ
ftr-353	3662	31	was	be	AUX
ftr-353	3662	32	compensated	compensate	VERB
ftr-353	3662	33	like	like	ADP
ftr-353	3662	34	an	an	DET
ftr-353	3662	35	independent	independent	ADJ
ftr-353	3662	36	contractor	contractor	NOUN
ftr-353	3662	37	.	.	PUNCT
ftr-353	3663	1	accordingly	accordingly	ADV
ftr-353	3663	2	,	,	PUNCT
ftr-353	3663	3	the	the	DET
ftr-353	3663	4	district	district	NOUN
ftr-353	3663	5	court	court	NOUN
ftr-353	3663	6	properly	properly	ADV
ftr-353	3663	7	awarded	award	VERB
ftr-353	3663	8	summary	summary	NOUN
ftr-353	3663	9	judgment	judgment	NOUN
ftr-353	3663	10	to	to	ADP
ftr-353	3663	11	wellpoint	wellpoint	NOUN
ftr-353	3663	12	and	and	CCONJ
ftr-353	3663	13	trasys	trasys	NOUN
ftr-353	3663	14	on	on	ADP
ftr-353	3663	15	this	this	DET
ftr-353	3663	16	issue	issue	NOUN
ftr-353	3663	17	.	.	PUNCT
ftr-353	3663	18	”	"	PUNCT
ftr-353	3664	1	3	3	NUM
ftr-353	3664	2	.	.	PUNCT
ftr-353	3665	1	the	the	DET
ftr-353	3665	2	tax	tax	NOUN
ftr-353	3665	3	court	court	NOUN
ftr-353	3665	4	follows	follow	VERB
ftr-353	3665	5	the	the	DET
ftr-353	3665	6	sixth	sixth	ADJ
ftr-353	3665	7	and	and	CCONJ
ftr-353	3665	8	second	second	ADJ
ftr-353	3665	9	circuits	circuit	NOUN
ftr-353	3665	10	to	to	PART
ftr-353	3665	11	hold	hold	VERB
ftr-353	3665	12	that	that	DET
ftr-353	3665	13	pre-2009	pre-2009	NOUN
ftr-353	3665	14	employment	employment	NOUN
ftr-353	3665	15	tax	tax	NOUN
ftr-353	3665	16	liability	liability	NOUN
ftr-353	3665	17	of	of	ADP
ftr-353	3665	18	a	a	DET
ftr-353	3665	19	disregarded	disregarded	ADJ
ftr-353	3665	20	llc	llc	NOUN
ftr-353	3665	21	must	must	AUX
ftr-353	3665	22	be	be	AUX
ftr-353	3665	23	paid	pay	VERB
ftr-353	3665	24	by	by	ADP
ftr-353	3665	25	the	the	DET
ftr-353	3665	26	sole	sole	ADJ
ftr-353	3665	27	-	-	PUNCT
ftr-353	3665	28	member	member	NOUN
ftr-353	3665	29	.	.	PUNCT
ftr-353	3666	1	medical	medical	ADJ
ftr-353	3666	2	practice	practice	NOUN
ftr-353	3666	3	solutions	solution	NOUN
ftr-353	3666	4	,	,	PUNCT
ftr-353	3666	5	llc	llc	NOUN
ftr-353	3666	6	2010	2010	NUM
ftr-353	3666	7	]	]	PUNCT
ftr-353	3666	8	recent	recent	ADJ
ftr-353	3666	9	developments	development	NOUN
ftr-353	3666	10	in	in	ADP
ftr-353	3666	11	federal	federal	ADJ
ftr-353	3666	12	income	income	NOUN
ftr-353	3666	13	taxation	taxation	NOUN
ftr-353	3666	14	258	258	NUM
ftr-353	3666	15	v.	v.	ADP
ftr-353	3666	16	commissioner	commissioner	NOUN
ftr-353	3666	17	,	,	PUNCT
ftr-353	3666	18	132	132	NUM
ftr-353	3666	19	t.c	t.c	NOUN
ftr-353	3666	20	.	.	PUNCT
ftr-353	3667	1	no	no	INTJ
ftr-353	3667	2	.	.	NOUN
ftr-353	3667	3	7	7	NUM
ftr-353	3667	4	(	(	PUNCT
ftr-353	3667	5	3/31/09	3/31/09	NUM
ftr-353	3667	6	)	)	PUNCT
ftr-353	3667	7	.	.	PUNCT
ftr-353	3668	1	following	follow	VERB
ftr-353	3668	2	the	the	DET
ftr-353	3668	3	decisions	decision	NOUN
ftr-353	3668	4	in	in	ADP
ftr-353	3668	5	littriello	littriello	PROPN
ftr-353	3668	6	v.	v.	ADP
ftr-353	3668	7	united	united	PROPN
ftr-353	3668	8	states	states	PROPN
ftr-353	3668	9	,	,	PUNCT
ftr-353	3668	10	484	484	NUM
ftr-353	3668	11	f.3d	f.3d	NUM
ftr-353	3668	12	372	372	NUM
ftr-353	3668	13	(	(	PUNCT
ftr-353	3668	14	6th	6th	ADJ
ftr-353	3668	15	cir	cir	NOUN
ftr-353	3668	16	.	.	PROPN
ftr-353	3668	17	2007	2007	NUM
ftr-353	3668	18	)	)	PUNCT
ftr-353	3668	19	,	,	PUNCT
ftr-353	3668	20	and	and	CCONJ
ftr-353	3668	21	mcnamee	mcnamee	PROPN
ftr-353	3668	22	v.	v.	PROPN
ftr-353	3668	23	dept	dept	PROPN
ftr-353	3668	24	.	.	PROPN
ftr-353	3668	25	of	of	ADP
ftr-353	3668	26	the	the	DET
ftr-353	3668	27	treasury	treasury	NOUN
ftr-353	3668	28	,	,	PUNCT
ftr-353	3668	29	488	488	NUM
ftr-353	3668	30	f.3d	f.3d	NUM
ftr-353	3668	31	100	100	NUM
ftr-353	3668	32	(	(	PUNCT
ftr-353	3668	33	2d	2d	NUM
ftr-353	3668	34	cir	cir	NOUN
ftr-353	3668	35	.	.	PROPN
ftr-353	3668	36	2007	2007	NUM
ftr-353	3668	37	)	)	PUNCT
ftr-353	3668	38	,	,	PUNCT
ftr-353	3668	39	both	both	PRON
ftr-353	3668	40	of	of	ADP
ftr-353	3668	41	which	which	PRON
ftr-353	3668	42	upheld	uphold	VERB
ftr-353	3668	43	the	the	DET
ftr-353	3668	44	validity	validity	NOUN
ftr-353	3668	45	of	of	ADP
ftr-353	3668	46	the	the	DET
ftr-353	3668	47	“	"	PUNCT
ftr-353	3668	48	check	check	VERB
ftr-353	3668	49	-	-	PUNCT
ftr-353	3668	50	the	the	DET
ftr-353	3668	51	-	-	PUNCT
ftr-353	3668	52	box	box	NOUN
ftr-353	3668	53	”	"	PUNCT
ftr-353	3668	54	regulations	regulation	NOUN
ftr-353	3668	55	in	in	ADP
ftr-353	3668	56	the	the	DET
ftr-353	3668	57	same	same	ADJ
ftr-353	3668	58	context	context	NOUN
ftr-353	3668	59	,	,	PUNCT
ftr-353	3668	60	applying	apply	VERB
ftr-353	3668	61	chevron	chevron	NOUN
ftr-353	3668	62	u.s.a	u.s.a	NOUN
ftr-353	3668	63	.	.	PROPN
ftr-353	3668	64	,	,	PUNCT
ftr-353	3668	65	inc	inc	PROPN
ftr-353	3668	66	.	.	PROPN
ftr-353	3668	67	v.	v.	ADP
ftr-353	3668	68	natural	natural	ADJ
ftr-353	3668	69	res	re	NOUN
ftr-353	3668	70	.	.	PUNCT
ftr-353	3669	1	def	def	PROPN
ftr-353	3669	2	.	.	PROPN
ftr-353	3669	3	council	council	PROPN
ftr-353	3669	4	,	,	PUNCT
ftr-353	3669	5	inc	inc	PROPN
ftr-353	3669	6	.	.	PROPN
ftr-353	3669	7	,	,	PUNCT
ftr-353	3669	8	467	467	NUM
ftr-353	3669	9	u.s	u.s	PROPN
ftr-353	3669	10	.	.	PROPN
ftr-353	3669	11	837	837	NUM
ftr-353	3669	12	(	(	PUNCT
ftr-353	3669	13	1984	1984	NUM
ftr-353	3669	14	)	)	PUNCT
ftr-353	3669	15	,	,	PUNCT
ftr-353	3669	16	the	the	DET
ftr-353	3669	17	tax	tax	NOUN
ftr-353	3669	18	court	court	NOUN
ftr-353	3669	19	(	(	PUNCT
ftr-353	3669	20	judge	judge	PROPN
ftr-353	3669	21	cohen	cohen	PROPN
ftr-353	3669	22	)	)	PUNCT
ftr-353	3669	23	,	,	PUNCT
ftr-353	3669	24	held	hold	VERB
ftr-353	3669	25	that	that	SCONJ
ftr-353	3669	26	the	the	DET
ftr-353	3669	27	check	check	VERB
ftr-353	3669	28	-	-	PUNCT
ftr-353	3669	29	the	the	DET
ftr-353	3669	30	-	-	PUNCT
ftr-353	3669	31	box	box	NOUN
ftr-353	3669	32	regulations	regulation	NOUN
ftr-353	3669	33	treating	treat	VERB
ftr-353	3669	34	a	a	DET
ftr-353	3669	35	single	single	ADJ
ftr-353	3669	36	member	member	NOUN
ftr-353	3669	37	entity	entity	NOUN
ftr-353	3669	38	that	that	PRON
ftr-353	3669	39	does	do	AUX
ftr-353	3669	40	not	not	PART
ftr-353	3669	41	elect	elect	VERB
ftr-353	3669	42	to	to	PART
ftr-353	3669	43	be	be	AUX
ftr-353	3669	44	treated	treat	VERB
ftr-353	3669	45	as	as	ADP
ftr-353	3669	46	a	a	DET
ftr-353	3669	47	corporation	corporation	NOUN
ftr-353	3669	48	as	as	ADP
ftr-353	3669	49	a	a	DET
ftr-353	3669	50	disregarded	disregarded	ADJ
ftr-353	3669	51	entity	entity	NOUN
ftr-353	3669	52	,	,	PUNCT
ftr-353	3669	53	reg	reg	NOUN
ftr-353	3669	54	.	.	PUNCT
ftr-353	3670	1	§	§	PROPN
ftr-353	3670	2	301.7701	301.7701	NUM
ftr-353	3670	3	-	-	SYM
ftr-353	3670	4	3(b	3(b	NUM
ftr-353	3670	5	)	)	PUNCT
ftr-353	3670	6	,	,	PUNCT
ftr-353	3670	7	are	be	AUX
ftr-353	3670	8	valid	valid	ADJ
ftr-353	3670	9	and	and	CCONJ
ftr-353	3670	10	as	as	ADP
ftr-353	3670	11	a	a	DET
ftr-353	3670	12	result	result	NOUN
ftr-353	3670	13	the	the	DET
ftr-353	3670	14	sole	sole	ADJ
ftr-353	3670	15	member	member	NOUN
ftr-353	3670	16	of	of	ADP
ftr-353	3670	17	a	a	DET
ftr-353	3670	18	disregarded	disregard	VERB
ftr-353	3670	19	limited	limited	ADJ
ftr-353	3670	20	liability	liability	NOUN
ftr-353	3670	21	company	company	NOUN
ftr-353	3670	22	is	be	AUX
ftr-353	3670	23	responsible	responsible	ADJ
ftr-353	3670	24	for	for	ADP
ftr-353	3670	25	the	the	DET
ftr-353	3670	26	llc	llc	PROPN
ftr-353	3670	27	’s	’s	PART
ftr-353	3670	28	unpaid	unpaid	ADJ
ftr-353	3670	29	employment	employment	NOUN
ftr-353	3670	30	taxes	taxis	NOUN
ftr-353	3670	31	.	.	PUNCT
ftr-353	3671	1	after	after	ADP
ftr-353	3671	2	1/1/09	1/1/09	NUM
ftr-353	3671	3	,	,	PUNCT
ftr-353	3671	4	under	under	ADP
ftr-353	3671	5	reg	reg	NOUN
ftr-353	3671	6	.	.	PUNCT
ftr-353	3672	1	§	§	PROPN
ftr-353	3672	2	301.7701	301.7701	NUM
ftr-353	3672	3	-	-	SYM
ftr-353	3672	4	2(c)(2)(iv	2(c)(2)(iv	NUM
ftr-353	3672	5	)	)	PUNCT
ftr-353	3672	6	,	,	PUNCT
ftr-353	3672	7	a	a	DET
ftr-353	3672	8	disregarded	disregarded	ADJ
ftr-353	3672	9	entity	entity	NOUN
ftr-353	3672	10	is	be	AUX
ftr-353	3672	11	treated	treat	VERB
ftr-353	3672	12	as	as	ADP
ftr-353	3672	13	a	a	DET
ftr-353	3672	14	corporation	corporation	NOUN
ftr-353	3672	15	for	for	ADP
ftr-353	3672	16	purposes	purpose	NOUN
ftr-353	3672	17	of	of	ADP
ftr-353	3672	18	employment	employment	NOUN
ftr-353	3672	19	tax	tax	NOUN
ftr-353	3672	20	reporting	reporting	NOUN
ftr-353	3672	21	and	and	CCONJ
ftr-353	3672	22	liability	liability	NOUN
ftr-353	3672	23	.	.	PUNCT
ftr-353	3673	1	the	the	DET
ftr-353	3673	2	court	court	NOUN
ftr-353	3673	3	rejected	reject	VERB
ftr-353	3673	4	the	the	DET
ftr-353	3673	5	taxpayer	taxpayer	NOUN
ftr-353	3673	6	’s	’s	PART
ftr-353	3673	7	argument	argument	NOUN
ftr-353	3673	8	that	that	SCONJ
ftr-353	3673	9	the	the	DET
ftr-353	3673	10	amendment	amendment	NOUN
ftr-353	3673	11	to	to	ADP
ftr-353	3673	12	the	the	DET
ftr-353	3673	13	regulations	regulation	NOUN
ftr-353	3673	14	,	,	PUNCT
ftr-353	3673	15	which	which	PRON
ftr-353	3673	16	reverses	reverse	VERB
ftr-353	3673	17	the	the	DET
ftr-353	3673	18	prior	prior	ADJ
ftr-353	3673	19	rule	rule	NOUN
ftr-353	3673	20	,	,	PUNCT
ftr-353	3673	21	demonstrates	demonstrate	VERB
ftr-353	3673	22	that	that	SCONJ
ftr-353	3673	23	the	the	DET
ftr-353	3673	24	prior	prior	ADJ
ftr-353	3673	25	regulation	regulation	NOUN
ftr-353	3673	26	imposing	impose	VERB
ftr-353	3673	27	employment	employment	NOUN
ftr-353	3673	28	tax	tax	NOUN
ftr-353	3673	29	liability	liability	NOUN
ftr-353	3673	30	on	on	ADP
ftr-353	3673	31	the	the	DET
ftr-353	3673	32	sole	sole	ADJ
ftr-353	3673	33	-	-	PUNCT
ftr-353	3673	34	member	member	NOUN
ftr-353	3673	35	of	of	ADP
ftr-353	3673	36	the	the	DET
ftr-353	3673	37	disregarded	disregarded	ADJ
ftr-353	3673	38	entity	entity	NOUN
ftr-353	3673	39	was	be	AUX
ftr-353	3673	40	unreasonable	unreasonable	ADJ
ftr-353	3673	41	.	.	PUNCT
ftr-353	3674	1	the	the	DET
ftr-353	3674	2	court	court	NOUN
ftr-353	3674	3	stated	state	VERB
ftr-353	3674	4	that	that	SCONJ
ftr-353	3674	5	,	,	PUNCT
ftr-353	3674	6	“	"	PUNCT
ftr-353	3674	7	in	in	ADP
ftr-353	3674	8	light	light	NOUN
ftr-353	3674	9	of	of	ADP
ftr-353	3674	10	the	the	DET
ftr-353	3674	11	emergence	emergence	NOUN
ftr-353	3674	12	of	of	ADP
ftr-353	3674	13	limited	limited	ADJ
ftr-353	3674	14	liability	liability	NOUN
ftr-353	3674	15	companies	company	NOUN
ftr-353	3674	16	and	and	CCONJ
ftr-353	3674	17	their	their	PRON
ftr-353	3674	18	hybrid	hybrid	ADJ
ftr-353	3674	19	nature	nature	NOUN
ftr-353	3674	20	,	,	PUNCT
ftr-353	3674	21	and	and	CCONJ
ftr-353	3674	22	the	the	DET
ftr-353	3674	23	continuing	continue	VERB
ftr-353	3674	24	silence	silence	NOUN
ftr-353	3674	25	of	of	ADP
ftr-353	3674	26	the	the	DET
ftr-353	3674	27	code	code	NOUN
ftr-353	3674	28	on	on	ADP
ftr-353	3674	29	the	the	DET
ftr-353	3674	30	proper	proper	ADJ
ftr-353	3674	31	tax	tax	NOUN
ftr-353	3674	32	treatment	treatment	NOUN
ftr-353	3674	33	of	of	ADP
ftr-353	3674	34	such	such	ADJ
ftr-353	3674	35	companies	company	NOUN
ftr-353	3674	36	in	in	ADP
ftr-353	3674	37	the	the	DET
ftr-353	3674	38	decade	decade	NOUN
ftr-353	3674	39	since	since	SCONJ
ftr-353	3674	40	the	the	DET
ftr-353	3674	41	present	present	ADJ
ftr-353	3674	42	regulations	regulation	NOUN
ftr-353	3674	43	became	become	VERB
ftr-353	3674	44	effective	effective	ADJ
ftr-353	3674	45	,	,	PUNCT
ftr-353	3674	46	we	we	PRON
ftr-353	3674	47	can	can	AUX
ftr-353	3674	48	not	not	PART
ftr-353	3674	49	conclude	conclude	VERB
ftr-353	3674	50	that	that	SCONJ
ftr-353	3674	51	the	the	DET
ftr-353	3674	52	above	above	ADJ
ftr-353	3674	53	treasury	treasury	NOUN
ftr-353	3674	54	regulations	regulation	NOUN
ftr-353	3674	55	,	,	PUNCT
ftr-353	3674	56	providing	provide	VERB
ftr-353	3674	57	a	a	DET
ftr-353	3674	58	flexible	flexible	ADJ
ftr-353	3674	59	response	response	NOUN
ftr-353	3674	60	to	to	ADP
ftr-353	3674	61	a	a	DET
ftr-353	3674	62	novel	novel	ADJ
ftr-353	3674	63	business	business	NOUN
ftr-353	3674	64	form	form	NOUN
ftr-353	3674	65	,	,	PUNCT
ftr-353	3674	66	are	be	AUX
ftr-353	3674	67	arbitrary	arbitrary	ADJ
ftr-353	3674	68	,	,	PUNCT
ftr-353	3674	69	capricious	capricious	ADJ
ftr-353	3674	70	,	,	PUNCT
ftr-353	3674	71	or	or	CCONJ
ftr-353	3674	72	unreasonable	unreasonable	ADJ
ftr-353	3674	73	.	.	PUNCT
ftr-353	3674	74	”	"	PUNCT
ftr-353	3675	1	4	4	NUM
ftr-353	3675	2	.	.	X
ftr-353	3675	3	wage	wage	NOUN
ftr-353	3675	4	tax	tax	NOUN
ftr-353	3675	5	relief	relief	NOUN
ftr-353	3675	6	for	for	ADP
ftr-353	3675	7	reservists	reservist	NOUN
ftr-353	3675	8	.	.	PUNCT
ftr-353	3676	1	rev	rev	PROPN
ftr-353	3676	2	.	.	PROPN
ftr-353	3676	3	rul	rul	PROPN
ftr-353	3676	4	.	.	PUNCT
ftr-353	3676	5	2009	2009	NUM
ftr-353	3676	6	-	-	SYM
ftr-353	3676	7	11	11	NUM
ftr-353	3676	8	,	,	PUNCT
ftr-353	3676	9	2009	2009	NUM
ftr-353	3676	10	-	-	SYM
ftr-353	3676	11	18	18	NUM
ftr-353	3676	12	i.r.b	i.r.b	NOUN
ftr-353	3676	13	.	.	PUNCT
ftr-353	3677	1	896	896	NUM
ftr-353	3677	2	(	(	PUNCT
ftr-353	3677	3	4/16/09	4/16/09	NUM
ftr-353	3677	4	)	)	PUNCT
ftr-353	3677	5	.	.	PUNCT
ftr-353	3678	1	under	under	ADP
ftr-353	3678	2	§	§	PROPN
ftr-353	3678	3	3401(h	3401(h	NUM
ftr-353	3678	4	)	)	PUNCT
ftr-353	3678	5	,	,	PUNCT
ftr-353	3678	6	added	add	VERB
ftr-353	3678	7	by	by	ADP
ftr-353	3678	8	the	the	DET
ftr-353	3678	9	heroes	hero	NOUN
ftr-353	3678	10	earnings	earning	NOUN
ftr-353	3678	11	assistance	assistance	NOUN
ftr-353	3678	12	and	and	CCONJ
ftr-353	3678	13	relief	relief	NOUN
ftr-353	3678	14	tax	tax	NOUN
ftr-353	3678	15	act	act	NOUN
ftr-353	3678	16	of	of	ADP
ftr-353	3678	17	2008	2008	NUM
ftr-353	3678	18	,	,	PUNCT
ftr-353	3678	19	differential	differential	ADJ
ftr-353	3678	20	wages	wage	NOUN
ftr-353	3678	21	paid	pay	VERB
ftr-353	3678	22	to	to	ADP
ftr-353	3678	23	an	an	DET
ftr-353	3678	24	employee	employee	NOUN
ftr-353	3678	25	on	on	ADP
ftr-353	3678	26	active	active	ADJ
ftr-353	3678	27	duty	duty	NOUN
ftr-353	3678	28	in	in	ADP
ftr-353	3678	29	the	the	DET
ftr-353	3678	30	military	military	NOUN
ftr-353	3678	31	are	be	AUX
ftr-353	3678	32	treated	treat	VERB
ftr-353	3678	33	as	as	ADP
ftr-353	3678	34	wages	wage	NOUN
ftr-353	3678	35	for	for	ADP
ftr-353	3678	36	purposes	purpose	NOUN
ftr-353	3678	37	of	of	ADP
ftr-353	3678	38	income	income	NOUN
ftr-353	3678	39	tax	tax	NOUN
ftr-353	3678	40	withholding	withholding	NOUN
ftr-353	3678	41	.	.	PUNCT
ftr-353	3679	1	this	this	DET
ftr-353	3679	2	revenue	revenue	NOUN
ftr-353	3679	3	ruling	ruling	NOUN
ftr-353	3679	4	explains	explain	VERB
ftr-353	3679	5	that	that	SCONJ
ftr-353	3679	6	these	these	PRON
ftr-353	3679	7	are	be	AUX
ftr-353	3679	8	supplemental	supplemental	ADJ
ftr-353	3679	9	wages	wage	NOUN
ftr-353	3679	10	that	that	PRON
ftr-353	3679	11	are	be	AUX
ftr-353	3679	12	to	to	PART
ftr-353	3679	13	be	be	AUX
ftr-353	3679	14	added	add	VERB
ftr-353	3679	15	to	to	ADP
ftr-353	3679	16	the	the	DET
ftr-353	3679	17	employee	employee	NOUN
ftr-353	3679	18	’s	’s	PART
ftr-353	3679	19	regular	regular	ADJ
ftr-353	3679	20	wages	wage	NOUN
ftr-353	3679	21	for	for	ADP
ftr-353	3679	22	the	the	DET
ftr-353	3679	23	period	period	NOUN
ftr-353	3679	24	for	for	ADP
ftr-353	3679	25	purposes	purpose	NOUN
ftr-353	3679	26	of	of	ADP
ftr-353	3679	27	calculating	calculate	VERB
ftr-353	3679	28	wage	wage	NOUN
ftr-353	3679	29	withholding	withholding	NOUN
ftr-353	3679	30	.	.	PUNCT
ftr-353	3680	1	however	however	ADV
ftr-353	3680	2	,	,	PUNCT
ftr-353	3680	3	differential	differential	ADJ
ftr-353	3680	4	wages	wage	NOUN
ftr-353	3680	5	paid	pay	VERB
ftr-353	3680	6	to	to	ADP
ftr-353	3680	7	a	a	DET
ftr-353	3680	8	person	person	NOUN
ftr-353	3680	9	providing	provide	VERB
ftr-353	3680	10	service	service	NOUN
ftr-353	3680	11	to	to	ADP
ftr-353	3680	12	the	the	DET
ftr-353	3680	13	military	military	NOUN
ftr-353	3680	14	for	for	ADP
ftr-353	3680	15	an	an	DET
ftr-353	3680	16	extended	extended	ADJ
ftr-353	3680	17	period	period	NOUN
ftr-353	3680	18	of	of	ADP
ftr-353	3680	19	time	time	NOUN
ftr-353	3680	20	are	be	AUX
ftr-353	3680	21	not	not	PART
ftr-353	3680	22	wages	wage	NOUN
ftr-353	3680	23	subject	subject	ADJ
ftr-353	3680	24	to	to	ADP
ftr-353	3680	25	fica	fica	PROPN
ftr-353	3680	26	and	and	CCONJ
ftr-353	3680	27	futa	futa	PROPN
ftr-353	3680	28	tax	tax	PROPN
ftr-353	3680	29	.	.	PUNCT
ftr-353	3681	1	see	see	VERB
ftr-353	3681	2	rev	rev	PROPN
ftr-353	3681	3	.	.	PROPN
ftr-353	3681	4	rul	rul	PROPN
ftr-353	3681	5	.	.	PUNCT
ftr-353	3682	1	69	69	NUM
ftr-353	3682	2	-	-	SYM
ftr-353	3682	3	136	136	NUM
ftr-353	3682	4	,	,	PUNCT
ftr-353	3682	5	169	169	NUM
ftr-353	3682	6	-	-	SYM
ftr-353	3682	7	1	1	NUM
ftr-353	3682	8	c.b	c.b	PROPN
ftr-353	3682	9	.	.	PROPN
ftr-353	3682	10	252	252	NUM
ftr-353	3682	11	.	.	PUNCT
ftr-353	3683	1	5	5	NUM
ftr-353	3683	2	.	.	PUNCT
ftr-353	3684	1	this	this	PRON
ftr-353	3684	2	is	be	AUX
ftr-353	3684	3	n’t	not	PART
ftr-353	3684	4	a	a	DET
ftr-353	3684	5	valid	valid	ADJ
ftr-353	3684	6	“	"	PUNCT
ftr-353	3684	7	cash	cash	NOUN
ftr-353	3684	8	method	method	NOUN
ftr-353	3684	9	”	"	PUNCT
ftr-353	3684	10	of	of	ADP
ftr-353	3684	11	accounting	accounting	NOUN
ftr-353	3684	12	.	.	PUNCT
ftr-353	3685	1	hi	hi	ADJ
ftr-353	3685	2	-	-	PUNCT
ftr-353	3685	3	q	q	NOUN
ftr-353	3685	4	personnel	personnel	NOUN
ftr-353	3685	5	,	,	PUNCT
ftr-353	3685	6	inc	inc	PROPN
ftr-353	3685	7	.	.	PROPN
ftr-353	3686	1	v.	v.	PROPN
ftr-353	3686	2	commissioner	commissioner	PROPN
ftr-353	3686	3	,	,	PUNCT
ftr-353	3686	4	132	132	NUM
ftr-353	3686	5	t.c	t.c	PROPN
ftr-353	3686	6	.	.	PUNCT
ftr-353	3687	1	no	no	INTJ
ftr-353	3687	2	.	.	NOUN
ftr-353	3687	3	13	13	NUM
ftr-353	3687	4	(	(	PUNCT
ftr-353	3687	5	5/4/09	5/4/09	NUM
ftr-353	3687	6	)	)	PUNCT
ftr-353	3687	7	.	.	PUNCT
ftr-353	3688	1	the	the	DET
ftr-353	3688	2	taxpayer	taxpayer	NOUN
ftr-353	3688	3	corporation	corporation	NOUN
ftr-353	3688	4	provided	provide	VERB
ftr-353	3688	5	temporary	temporary	ADJ
ftr-353	3688	6	workers	worker	NOUN
ftr-353	3688	7	for	for	ADP
ftr-353	3688	8	clients	client	NOUN
ftr-353	3688	9	for	for	ADP
ftr-353	3688	10	fees	fee	NOUN
ftr-353	3688	11	related	relate	VERB
ftr-353	3688	12	to	to	ADP
ftr-353	3688	13	the	the	DET
ftr-353	3688	14	work	work	NOUN
ftr-353	3688	15	performed	perform	VERB
ftr-353	3688	16	.	.	PUNCT
ftr-353	3689	1	the	the	DET
ftr-353	3689	2	taxpayer	taxpayer	NOUN
ftr-353	3689	3	offered	offer	VERB
ftr-353	3689	4	the	the	DET
ftr-353	3689	5	workers	worker	NOUN
ftr-353	3689	6	a	a	DET
ftr-353	3689	7	choice	choice	NOUN
ftr-353	3689	8	between	between	ADP
ftr-353	3689	9	being	be	AUX
ftr-353	3689	10	paid	pay	VERB
ftr-353	3689	11	in	in	ADP
ftr-353	3689	12	cash	cash	NOUN
ftr-353	3689	13	or	or	CCONJ
ftr-353	3689	14	by	by	ADP
ftr-353	3689	15	check	check	NOUN
ftr-353	3689	16	.	.	PUNCT
ftr-353	3690	1	the	the	DET
ftr-353	3690	2	taxpayer	taxpayer	NOUN
ftr-353	3690	3	reported	report	VERB
ftr-353	3690	4	workers	worker	NOUN
ftr-353	3690	5	paid	pay	VERB
ftr-353	3690	6	by	by	ADP
ftr-353	3690	7	check	check	NOUN
ftr-353	3690	8	as	as	ADP
ftr-353	3690	9	employees	employee	NOUN
ftr-353	3690	10	and	and	CCONJ
ftr-353	3690	11	paid	pay	VERB
ftr-353	3690	12	applicable	applicable	ADJ
ftr-353	3690	13	employment	employment	NOUN
ftr-353	3690	14	taxes	taxis	NOUN
ftr-353	3690	15	.	.	PUNCT
ftr-353	3691	1	the	the	DET
ftr-353	3691	2	taxpayer	taxpayer	NOUN
ftr-353	3691	3	failed	fail	VERB
ftr-353	3691	4	to	to	PART
ftr-353	3691	5	pay	pay	VERB
ftr-353	3691	6	employment	employment	NOUN
ftr-353	3691	7	taxes	taxis	NOUN
ftr-353	3691	8	for	for	ADP
ftr-353	3691	9	workers	worker	NOUN
ftr-353	3691	10	paid	pay	VERB
ftr-353	3691	11	in	in	ADP
ftr-353	3691	12	cash	cash	NOUN
ftr-353	3691	13	.	.	PUNCT
ftr-353	3692	1	the	the	DET
ftr-353	3692	2	taxpayer	taxpayer	NOUN
ftr-353	3692	3	’s	’s	PART
ftr-353	3692	4	president	president	NOUN
ftr-353	3692	5	,	,	PUNCT
ftr-353	3692	6	luan	luan	PROPN
ftr-353	3692	7	nguyen	nguyen	PROPN
ftr-353	3692	8	,	,	PUNCT
ftr-353	3692	9	pleaded	plead	VERB
ftr-353	3692	10	guilty	guilty	ADJ
ftr-353	3692	11	to	to	ADP
ftr-353	3692	12	federal	federal	ADJ
ftr-353	3692	13	criminal	criminal	ADJ
ftr-353	3692	14	charges	charge	NOUN
ftr-353	3692	15	for	for	ADP
ftr-353	3692	16	failing	fail	VERB
ftr-353	3692	17	to	to	PART
ftr-353	3692	18	pay	pay	VERB
ftr-353	3692	19	employment	employment	NOUN
ftr-353	3692	20	taxes	taxis	NOUN
ftr-353	3692	21	on	on	ADP
ftr-353	3692	22	$	$	SYM
ftr-353	3692	23	14,845,019	14,845,019	NUM
ftr-353	3692	24	of	of	ADP
ftr-353	3692	25	wages	wage	NOUN
ftr-353	3692	26	paid	pay	VERB
ftr-353	3692	27	to	to	ADP
ftr-353	3692	28	temporary	temporary	ADJ
ftr-353	3692	29	workers	worker	NOUN
ftr-353	3692	30	.	.	PUNCT
ftr-353	3693	1	the	the	DET
ftr-353	3693	2	court	court	NOUN
ftr-353	3693	3	(	(	PUNCT
ftr-353	3693	4	judge	judge	PROPN
ftr-353	3693	5	halpern	halpern	PROPN
ftr-353	3693	6	)	)	PUNCT
ftr-353	3693	7	agreed	agree	VERB
ftr-353	3693	8	with	with	ADP
ftr-353	3693	9	the	the	DET
ftr-353	3693	10	irs	irs	PROPN
ftr-353	3693	11	that	that	SCONJ
ftr-353	3693	12	because	because	SCONJ
ftr-353	3693	13	of	of	ADP
ftr-353	3693	14	its	its	PRON
ftr-353	3693	15	president	president	NOUN
ftr-353	3693	16	’s	’s	PART
ftr-353	3693	17	plea	plea	NOUN
ftr-353	3693	18	agreement	agreement	NOUN
ftr-353	3693	19	in	in	ADP
ftr-353	3693	20	the	the	DET
ftr-353	3693	21	criminal	criminal	ADJ
ftr-353	3693	22	matter	matter	NOUN
ftr-353	3693	23	,	,	PUNCT
ftr-353	3693	24	the	the	DET
ftr-353	3693	25	taxpayer	taxpayer	NOUN
ftr-353	3693	26	could	could	AUX
ftr-353	3693	27	not	not	PART
ftr-353	3693	28	contest	contest	VERB
ftr-353	3693	29	its	its	PRON
ftr-353	3693	30	liability	liability	NOUN
ftr-353	3693	31	259	259	NUM
ftr-353	3693	32	florida	florida	PROPN
ftr-353	3693	33	tax	tax	NOUN
ftr-353	3693	34	review	review	NOUN
ftr-353	3693	35	[	[	X
ftr-353	3693	36	vol	vol	NOUN
ftr-353	3693	37	.	.	PUNCT
ftr-353	3694	1	10	10	NUM
ftr-353	3694	2	:	:	PUNCT
ftr-353	3694	3	si	si	X
ftr-353	3694	4	for	for	ADP
ftr-353	3694	5	employment	employment	NOUN
ftr-353	3694	6	taxes	taxis	NOUN
ftr-353	3694	7	or	or	CCONJ
ftr-353	3694	8	fraud	fraud	VERB
ftr-353	3694	9	penalties	penalty	NOUN
ftr-353	3694	10	under	under	ADP
ftr-353	3694	11	the	the	DET
ftr-353	3694	12	doctrine	doctrine	NOUN
ftr-353	3694	13	of	of	ADP
ftr-353	3694	14	issue	issue	NOUN
ftr-353	3694	15	preclusion	preclusion	NOUN
ftr-353	3694	16	or	or	CCONJ
ftr-353	3694	17	collateral	collateral	ADJ
ftr-353	3694	18	estoppel	estoppel	NOUN
ftr-353	3694	19	.	.	PUNCT
ftr-353	3695	1	the	the	DET
ftr-353	3695	2	court	court	NOUN
ftr-353	3695	3	concluded	conclude	VERB
ftr-353	3695	4	that	that	SCONJ
ftr-353	3695	5	the	the	DET
ftr-353	3695	6	plea	plea	NOUN
ftr-353	3695	7	agreement	agreement	NOUN
ftr-353	3695	8	was	be	AUX
ftr-353	3695	9	a	a	DET
ftr-353	3695	10	judgment	judgment	NOUN
ftr-353	3695	11	on	on	ADP
ftr-353	3695	12	the	the	DET
ftr-353	3695	13	merits	merit	NOUN
ftr-353	3695	14	with	with	ADP
ftr-353	3695	15	respect	respect	NOUN
ftr-353	3695	16	to	to	ADP
ftr-353	3695	17	identical	identical	ADJ
ftr-353	3695	18	issues	issue	NOUN
ftr-353	3695	19	,	,	PUNCT
ftr-353	3695	20	and	and	CCONJ
ftr-353	3695	21	that	that	SCONJ
ftr-353	3695	22	the	the	DET
ftr-353	3695	23	corporation	corporation	NOUN
ftr-353	3695	24	’s	’s	PART
ftr-353	3695	25	president	president	NOUN
ftr-353	3695	26	and	and	CCONJ
ftr-353	3695	27	sole	sole	ADJ
ftr-353	3695	28	shareholder	shareholder	NOUN
ftr-353	3695	29	was	be	AUX
ftr-353	3695	30	in	in	ADP
ftr-353	3695	31	privity	privity	NOUN
ftr-353	3695	32	with	with	ADP
ftr-353	3695	33	it	it	PRON
ftr-353	3695	34	with	with	ADP
ftr-353	3695	35	respect	respect	NOUN
ftr-353	3695	36	to	to	ADP
ftr-353	3695	37	the	the	DET
ftr-353	3695	38	obligation	obligation	NOUN
ftr-353	3695	39	to	to	PART
ftr-353	3695	40	pay	pay	VERB
ftr-353	3695	41	employment	employment	NOUN
ftr-353	3695	42	taxes	taxis	NOUN
ftr-353	3695	43	.	.	PUNCT
ftr-353	3696	1	the	the	DET
ftr-353	3696	2	court	court	NOUN
ftr-353	3696	3	also	also	ADV
ftr-353	3696	4	concluded	conclude	VERB
ftr-353	3696	5	mr	mr	PROPN
ftr-353	3696	6	.	.	PROPN
ftr-353	3696	7	nguyen	nguyen	PROPN
ftr-353	3696	8	’s	’s	PART
ftr-353	3696	9	guilty	guilty	ADJ
ftr-353	3696	10	plea	plea	NOUN
ftr-353	3696	11	imputed	impute	VERB
ftr-353	3696	12	his	his	PRON
ftr-353	3696	13	fraudulent	fraudulent	ADJ
ftr-353	3696	14	intent	intent	NOUN
ftr-353	3696	15	to	to	ADP
ftr-353	3696	16	the	the	DET
ftr-353	3696	17	corporation	corporation	NOUN
ftr-353	3696	18	for	for	ADP
ftr-353	3696	19	purposes	purpose	NOUN
ftr-353	3696	20	of	of	ADP
ftr-353	3696	21	fraud	fraud	NOUN
ftr-353	3696	22	penalties	penalty	NOUN
ftr-353	3696	23	.	.	PUNCT
ftr-353	3697	1	6	6	X
ftr-353	3697	2	.	.	X
ftr-353	3697	3	both	both	PRON
ftr-353	3697	4	back	back	ADJ
ftr-353	3697	5	pay	pay	NOUN
ftr-353	3697	6	and	and	CCONJ
ftr-353	3697	7	front	front	ADJ
ftr-353	3697	8	pay	pay	NOUN
ftr-353	3697	9	are	be	AUX
ftr-353	3697	10	subject	subject	ADJ
ftr-353	3697	11	to	to	ADP
ftr-353	3697	12	withholding	withholding	NOUN
ftr-353	3697	13	.	.	PUNCT
ftr-353	3698	1	josifovich	josifovich	NOUN
ftr-353	3698	2	v.	v.	ADP
ftr-353	3698	3	secure	secure	PROPN
ftr-353	3698	4	computing	computing	PROPN
ftr-353	3698	5	corp	corp	PROPN
ftr-353	3698	6	.	.	PROPN
ftr-353	3698	7	,	,	PUNCT
ftr-353	3698	8	104	104	NUM
ftr-353	3698	9	a.f.t.r	a.f.t.r	PROPN
ftr-353	3698	10	.	.	PUNCT
ftr-353	3699	1	2d	2d	PROPN
ftr-353	3699	2	20095807	20095807	NUM
ftr-353	3699	3	(	(	PUNCT
ftr-353	3699	4	d.	d.	PROPN
ftr-353	3699	5	n.j	n.j	PROPN
ftr-353	3699	6	.	.	PROPN
ftr-353	3699	7	7/31/09	7/31/09	NUM
ftr-353	3699	8	)	)	PUNCT
ftr-353	3699	9	.	.	PUNCT
ftr-353	3700	1	josifovich	josifovich	PROPN
ftr-353	3700	2	entered	enter	VERB
ftr-353	3700	3	into	into	ADP
ftr-353	3700	4	a	a	DET
ftr-353	3700	5	settlement	settlement	NOUN
ftr-353	3700	6	agreement	agreement	NOUN
ftr-353	3700	7	with	with	ADP
ftr-353	3700	8	her	her	PRON
ftr-353	3700	9	former	former	ADJ
ftr-353	3700	10	employer	employer	NOUN
ftr-353	3700	11	for	for	ADP
ftr-353	3700	12	unpaid	unpaid	ADJ
ftr-353	3700	13	commission	commission	NOUN
ftr-353	3700	14	income	income	NOUN
ftr-353	3700	15	,	,	PUNCT
ftr-353	3700	16	violations	violation	NOUN
ftr-353	3700	17	of	of	ADP
ftr-353	3700	18	the	the	DET
ftr-353	3700	19	new	new	PROPN
ftr-353	3700	20	jersey	jersey	PROPN
ftr-353	3700	21	conscientious	conscientious	ADJ
ftr-353	3700	22	employee	employee	NOUN
ftr-353	3700	23	protection	protection	NOUN
ftr-353	3700	24	act	act	PROPN
ftr-353	3700	25	and	and	CCONJ
ftr-353	3700	26	the	the	DET
ftr-353	3700	27	new	new	PROPN
ftr-353	3700	28	jersey	jersey	PROPN
ftr-353	3700	29	law	law	NOUN
ftr-353	3700	30	against	against	ADP
ftr-353	3700	31	discrimination	discrimination	NOUN
ftr-353	3700	32	.	.	PUNCT
ftr-353	3701	1	the	the	DET
ftr-353	3701	2	settlement	settlement	NOUN
ftr-353	3701	3	included	include	VERB
ftr-353	3701	4	back	back	ADP
ftr-353	3701	5	pay	pay	NOUN
ftr-353	3701	6	for	for	ADP
ftr-353	3701	7	prior	prior	ADJ
ftr-353	3701	8	work	work	NOUN
ftr-353	3701	9	and	and	CCONJ
ftr-353	3701	10	front	front	ADJ
ftr-353	3701	11	pay	pay	NOUN
ftr-353	3701	12	for	for	ADP
ftr-353	3701	13	compensation	compensation	NOUN
ftr-353	3701	14	she	she	PRON
ftr-353	3701	15	would	would	AUX
ftr-353	3701	16	have	have	AUX
ftr-353	3701	17	received	receive	VERB
ftr-353	3701	18	after	after	ADP
ftr-353	3701	19	the	the	DET
ftr-353	3701	20	settlement	settlement	NOUN
ftr-353	3701	21	date	date	NOUN
ftr-353	3701	22	.	.	PUNCT
ftr-353	3702	1	the	the	DET
ftr-353	3702	2	parties	party	NOUN
ftr-353	3702	3	could	could	AUX
ftr-353	3702	4	not	not	PART
ftr-353	3702	5	agree	agree	VERB
ftr-353	3702	6	on	on	ADP
ftr-353	3702	7	whether	whether	SCONJ
ftr-353	3702	8	the	the	DET
ftr-353	3702	9	payments	payment	NOUN
ftr-353	3702	10	were	be	AUX
ftr-353	3702	11	subject	subject	ADJ
ftr-353	3702	12	to	to	ADP
ftr-353	3702	13	wage	wage	NOUN
ftr-353	3702	14	withholding	withholding	NOUN
ftr-353	3702	15	and	and	CCONJ
ftr-353	3702	16	sought	seek	VERB
ftr-353	3702	17	to	to	PART
ftr-353	3702	18	resolve	resolve	VERB
ftr-353	3702	19	the	the	DET
ftr-353	3702	20	issue	issue	NOUN
ftr-353	3702	21	in	in	ADP
ftr-353	3702	22	the	the	DET
ftr-353	3702	23	district	district	NOUN
ftr-353	3702	24	court	court	NOUN
ftr-353	3702	25	.	.	PUNCT
ftr-353	3703	1	the	the	DET
ftr-353	3703	2	court	court	NOUN
ftr-353	3703	3	recognized	recognize	VERB
ftr-353	3703	4	that	that	SCONJ
ftr-353	3703	5	payments	payment	NOUN
ftr-353	3703	6	for	for	ADP
ftr-353	3703	7	back	back	ADJ
ftr-353	3703	8	wages	wage	NOUN
ftr-353	3703	9	were	be	AUX
ftr-353	3703	10	subject	subject	ADJ
ftr-353	3703	11	to	to	ADP
ftr-353	3703	12	wage	wage	NOUN
ftr-353	3703	13	withholding	withholding	NOUN
ftr-353	3703	14	.	.	PUNCT
ftr-353	3704	1	the	the	DET
ftr-353	3704	2	court	court	NOUN
ftr-353	3704	3	also	also	ADV
ftr-353	3704	4	concluded	conclude	VERB
ftr-353	3704	5	that	that	SCONJ
ftr-353	3704	6	the	the	DET
ftr-353	3704	7	front	front	ADJ
ftr-353	3704	8	pay	pay	NOUN
ftr-353	3704	9	was	be	AUX
ftr-353	3704	10	based	base	VERB
ftr-353	3704	11	on	on	ADP
ftr-353	3704	12	contract	contract	NOUN
ftr-353	3704	13	and	and	CCONJ
ftr-353	3704	14	quasi	quasi	ADJ
ftr-353	3704	15	-	-	ADJ
ftr-353	3704	16	contract	contract	ADJ
ftr-353	3704	17	claims	claim	NOUN
ftr-353	3704	18	under	under	ADP
ftr-353	3704	19	the	the	DET
ftr-353	3704	20	new	new	PROPN
ftr-353	3704	21	jersey	jersey	PROPN
ftr-353	3704	22	statutes	statute	NOUN
ftr-353	3704	23	for	for	ADP
ftr-353	3704	24	wages	wage	NOUN
ftr-353	3704	25	that	that	PRON
ftr-353	3704	26	are	be	AUX
ftr-353	3704	27	thus	thus	ADV
ftr-353	3704	28	subject	subject	ADJ
ftr-353	3704	29	to	to	ADP
ftr-353	3704	30	withholding	withholding	NOUN
ftr-353	3704	31	.	.	PUNCT
ftr-353	3705	1	the	the	DET
ftr-353	3705	2	court	court	NOUN
ftr-353	3705	3	,	,	PUNCT
ftr-353	3705	4	which	which	PRON
ftr-353	3705	5	is	be	AUX
ftr-353	3705	6	in	in	ADP
ftr-353	3705	7	the	the	DET
ftr-353	3705	8	third	third	ADJ
ftr-353	3705	9	circuit	circuit	NOUN
ftr-353	3705	10	,	,	PUNCT
ftr-353	3705	11	did	do	AUX
ftr-353	3705	12	not	not	PART
ftr-353	3705	13	cite	cite	VERB
ftr-353	3705	14	the	the	DET
ftr-353	3705	15	eighth	eighth	ADJ
ftr-353	3705	16	circuit	circuit	NOUN
ftr-353	3705	17	opinion	opinion	NOUN
ftr-353	3705	18	in	in	ADP
ftr-353	3705	19	newhouse	newhouse	PROPN
ftr-353	3705	20	v.	v.	PROPN
ftr-353	3705	21	mccormick	mccormick	PROPN
ftr-353	3705	22	&	&	CCONJ
ftr-353	3705	23	co.	co.	PROPN
ftr-353	3705	24	,	,	PUNCT
ftr-353	3705	25	157	157	NUM
ftr-353	3705	26	f.3d	f.3d	NUM
ftr-353	3705	27	582	582	NUM
ftr-353	3705	28	(	(	PUNCT
ftr-353	3705	29	8th	8th	ADJ
ftr-353	3705	30	cir	cir	NOUN
ftr-353	3705	31	.	.	PUNCT
ftr-353	3705	32	1998	1998	NUM
ftr-353	3705	33	)	)	PUNCT
ftr-353	3705	34	,	,	PUNCT
ftr-353	3705	35	which	which	PRON
ftr-353	3705	36	held	hold	VERB
ftr-353	3705	37	that	that	DET
ftr-353	3705	38	front	front	ADJ
ftr-353	3705	39	pay	pay	NOUN
ftr-353	3705	40	is	be	AUX
ftr-353	3705	41	not	not	PART
ftr-353	3705	42	subject	subject	ADJ
ftr-353	3705	43	to	to	ADP
ftr-353	3705	44	wage	wage	NOUN
ftr-353	3705	45	withholding	withholding	NOUN
ftr-353	3705	46	or	or	CCONJ
ftr-353	3705	47	fica	fica	PROPN
ftr-353	3705	48	.	.	PUNCT
ftr-353	3706	1	the	the	DET
ftr-353	3706	2	court	court	NOUN
ftr-353	3706	3	also	also	ADV
ftr-353	3706	4	rejected	reject	VERB
ftr-353	3706	5	ms	ms	PROPN
ftr-353	3706	6	.	.	PROPN
ftr-353	3706	7	josifovich	josifovich	PROPN
ftr-353	3706	8	’s	’s	PART
ftr-353	3706	9	claim	claim	NOUN
ftr-353	3706	10	that	that	SCONJ
ftr-353	3706	11	the	the	DET
ftr-353	3706	12	damage	damage	NOUN
ftr-353	3706	13	award	award	NOUN
ftr-353	3706	14	in	in	ADP
ftr-353	3706	15	the	the	DET
ftr-353	3706	16	settlement	settlement	NOUN
ftr-353	3706	17	should	should	AUX
ftr-353	3706	18	be	be	AUX
ftr-353	3706	19	grossed	gross	VERB
ftr-353	3706	20	up	up	ADP
ftr-353	3706	21	to	to	PART
ftr-353	3706	22	account	account	VERB
ftr-353	3706	23	for	for	ADP
ftr-353	3706	24	the	the	DET
ftr-353	3706	25	withholding	withholding	NOUN
ftr-353	3706	26	taxes	taxis	NOUN
ftr-353	3706	27	.	.	PUNCT
ftr-353	3707	1	7	7	X
ftr-353	3707	2	.	.	X
ftr-353	3707	3	fica	fica	PROPN
ftr-353	3707	4	in	in	ADP
ftr-353	3707	5	paradise	paradise	PROPN
ftr-353	3707	6	.	.	PUNCT
ftr-353	3708	1	zhang	zhang	PROPN
ftr-353	3708	2	v.	v.	PROPN
ftr-353	3708	3	united	united	PROPN
ftr-353	3708	4	states	states	PROPN
ftr-353	3708	5	,	,	PUNCT
ftr-353	3708	6	89	89	NUM
ftr-353	3708	7	fed	feed	VERB
ftr-353	3708	8	.	.	PUNCT
ftr-353	3709	1	cl	cl	NOUN
ftr-353	3709	2	.	.	NOUN
ftr-353	3710	1	263	263	NUM
ftr-353	3710	2	(	(	PUNCT
ftr-353	3710	3	9/22/09	9/22/09	NUM
ftr-353	3710	4	)	)	PUNCT
ftr-353	3710	5	.	.	PUNCT
ftr-353	3711	1	nonresident	nonresident	ADJ
ftr-353	3711	2	aliens	alien	NOUN
ftr-353	3711	3	,	,	PUNCT
ftr-353	3711	4	chinese	chinese	ADJ
ftr-353	3711	5	nationals	national	NOUN
ftr-353	3711	6	who	who	PRON
ftr-353	3711	7	were	be	AUX
ftr-353	3711	8	temporary	temporary	ADJ
ftr-353	3711	9	contract	contract	NOUN
ftr-353	3711	10	workers	worker	NOUN
ftr-353	3711	11	in	in	ADP
ftr-353	3711	12	the	the	DET
ftr-353	3711	13	commonwealth	commonwealth	NOUN
ftr-353	3711	14	of	of	ADP
ftr-353	3711	15	the	the	DET
ftr-353	3711	16	northern	northern	ADJ
ftr-353	3711	17	mariana	mariana	PROPN
ftr-353	3711	18	islands	island	NOUN
ftr-353	3711	19	,	,	PUNCT
ftr-353	3711	20	were	be	AUX
ftr-353	3711	21	subject	subject	ADJ
ftr-353	3711	22	to	to	ADP
ftr-353	3711	23	fica	fica	PROPN
ftr-353	3711	24	taxes	taxis	NOUN
ftr-353	3711	25	.	.	PUNCT
ftr-353	3712	1	the	the	DET
ftr-353	3712	2	commonwealth	commonwealth	NOUN
ftr-353	3712	3	is	be	AUX
ftr-353	3712	4	statutorily	statutorily	ADV
ftr-353	3712	5	connected	connect	VERB
ftr-353	3712	6	to	to	ADP
ftr-353	3712	7	guam	guam	PROPN
ftr-353	3712	8	,	,	PUNCT
ftr-353	3712	9	which	which	PRON
ftr-353	3712	10	is	be	AUX
ftr-353	3712	11	a	a	DET
ftr-353	3712	12	u.s	u.s	PROPN
ftr-353	3712	13	.	.	PROPN
ftr-353	3712	14	territory	territory	NOUN
ftr-353	3712	15	,	,	PUNCT
ftr-353	3712	16	through	through	ADP
ftr-353	3712	17	a	a	DET
ftr-353	3712	18	covenant	covenant	NOUN
ftr-353	3712	19	that	that	PRON
ftr-353	3712	20	causes	cause	VERB
ftr-353	3712	21	the	the	DET
ftr-353	3712	22	commonwealth	commonwealth	NOUN
ftr-353	3712	23	to	to	PART
ftr-353	3712	24	be	be	AUX
ftr-353	3712	25	considered	consider	VERB
ftr-353	3712	26	within	within	ADP
ftr-353	3712	27	the	the	DET
ftr-353	3712	28	u.s	u.s	PROPN
ftr-353	3712	29	.	.	PROPN
ftr-353	3712	30	for	for	ADP
ftr-353	3712	31	fica	fica	PROPN
ftr-353	3712	32	purposes	purpose	NOUN
ftr-353	3712	33	.	.	PUNCT
ftr-353	3713	1	the	the	DET
ftr-353	3713	2	court	court	NOUN
ftr-353	3713	3	noted	note	VERB
ftr-353	3713	4	that	that	SCONJ
ftr-353	3713	5	the	the	DET
ftr-353	3713	6	covenant	covenant	ADJ
ftr-353	3713	7	mandates	mandate	NOUN
ftr-353	3713	8	that	that	PRON
ftr-353	3713	9	,	,	PUNCT
ftr-353	3713	10	except	except	SCONJ
ftr-353	3713	11	for	for	ADP
ftr-353	3713	12	fica	fica	PROPN
ftr-353	3713	13	tax	tax	PROPN
ftr-353	3713	14	proceeds	proceed	NOUN
ftr-353	3713	15	,	,	PUNCT
ftr-353	3713	16	income	income	NOUN
ftr-353	3713	17	and	and	CCONJ
ftr-353	3713	18	other	other	ADJ
ftr-353	3713	19	tax	tax	NOUN
ftr-353	3713	20	revenues	revenue	NOUN
ftr-353	3713	21	shall	shall	AUX
ftr-353	3713	22	be	be	AUX
ftr-353	3713	23	remitted	remit	VERB
ftr-353	3713	24	to	to	ADP
ftr-353	3713	25	the	the	DET
ftr-353	3713	26	treasury	treasury	NOUN
ftr-353	3713	27	of	of	ADP
ftr-353	3713	28	the	the	DET
ftr-353	3713	29	commonwealth	commonwealth	PROPN
ftr-353	3713	30	instead	instead	ADV
ftr-353	3713	31	of	of	ADP
ftr-353	3713	32	the	the	DET
ftr-353	3713	33	u.s	u.s	PROPN
ftr-353	3713	34	.	.	PROPN
ftr-353	3713	35	treasury	treasury	PROPN
ftr-353	3713	36	.	.	PUNCT
ftr-353	3714	1	b.	b.	PROPN
ftr-353	3714	2	self	self	NOUN
ftr-353	3714	3	-	-	PUNCT
ftr-353	3714	4	employment	employment	NOUN
ftr-353	3714	5	taxes	taxis	NOUN
ftr-353	3714	6	there	there	PRON
ftr-353	3714	7	were	be	VERB
ftr-353	3714	8	no	no	DET
ftr-353	3714	9	significant	significant	ADJ
ftr-353	3714	10	developments	development	NOUN
ftr-353	3714	11	regarding	regard	VERB
ftr-353	3714	12	this	this	DET
ftr-353	3714	13	topic	topic	NOUN
ftr-353	3714	14	during	during	ADP
ftr-353	3714	15	2009	2009	NUM
ftr-353	3714	16	.	.	PUNCT
ftr-353	3715	1	2010	2010	NUM
ftr-353	3715	2	]	]	PUNCT
ftr-353	3715	3	recent	recent	ADJ
ftr-353	3715	4	developments	development	NOUN
ftr-353	3715	5	in	in	ADP
ftr-353	3715	6	federal	federal	ADJ
ftr-353	3715	7	income	income	NOUN
ftr-353	3715	8	taxation	taxation	NOUN
ftr-353	3715	9	260	260	NUM
ftr-353	3715	10	c.	c.	NOUN
ftr-353	3715	11	excise	excise	NOUN
ftr-353	3715	12	taxes	taxis	NOUN
ftr-353	3715	13	1	1	NUM
ftr-353	3715	14	.	.	X
ftr-353	3716	1	refund	refund	NOUN
ftr-353	3716	2	claims	claim	NOUN
ftr-353	3716	3	for	for	ADP
ftr-353	3716	4	telephone	telephone	NOUN
ftr-353	3716	5	excise	excise	NOUN
ftr-353	3716	6	taxes	taxis	NOUN
ftr-353	3716	7	are	be	AUX
ftr-353	3716	8	subject	subject	ADJ
ftr-353	3716	9	to	to	ADP
ftr-353	3716	10	the	the	DET
ftr-353	3716	11	three	three	NUM
ftr-353	3716	12	-	-	PUNCT
ftr-353	3716	13	year	year	NOUN
ftr-353	3716	14	statute	statute	NOUN
ftr-353	3716	15	of	of	ADP
ftr-353	3716	16	limitations	limitation	NOUN
ftr-353	3716	17	of	of	ADP
ftr-353	3716	18	§	§	PROPN
ftr-353	3716	19	6511(a	6511(a	NUM
ftr-353	3716	20	)	)	PUNCT
ftr-353	3716	21	.	.	PUNCT
ftr-353	3717	1	radioshack	radioshack	PROPN
ftr-353	3717	2	corp	corp	PROPN
ftr-353	3717	3	.	.	PROPN
ftr-353	3718	1	v.	v.	PROPN
ftr-353	3718	2	united	united	PROPN
ftr-353	3718	3	states	states	PROPN
ftr-353	3718	4	,	,	PUNCT
ftr-353	3718	5	566	566	NUM
ftr-353	3718	6	f.3d	f.3d	NUM
ftr-353	3718	7	1358	1358	NUM
ftr-353	3718	8	(	(	PUNCT
ftr-353	3718	9	fed	fed	PROPN
ftr-353	3718	10	.	.	PUNCT
ftr-353	3718	11	cir	cir	PROPN
ftr-353	3718	12	.	.	PUNCT
ftr-353	3719	1	5/26/09	5/26/09	NUM
ftr-353	3719	2	)	)	PUNCT
ftr-353	3719	3	.	.	PUNCT
ftr-353	3720	1	radioshack	radioshack	NOUN
ftr-353	3720	2	filed	file	VERB
ftr-353	3720	3	a	a	DET
ftr-353	3720	4	refund	refund	NOUN
ftr-353	3720	5	action	action	NOUN
ftr-353	3720	6	for	for	ADP
ftr-353	3720	7	erroneously	erroneously	ADV
ftr-353	3720	8	collected	collect	VERB
ftr-353	3720	9	telephone	telephone	NOUN
ftr-353	3720	10	excise	excise	NOUN
ftr-353	3720	11	taxes	taxis	NOUN
ftr-353	3720	12	in	in	ADP
ftr-353	3720	13	1996	1996	NUM
ftr-353	3720	14	.	.	PUNCT
ftr-353	3721	1	the	the	DET
ftr-353	3721	2	irs	irs	PROPN
ftr-353	3721	3	stopped	stop	VERB
ftr-353	3721	4	collecting	collect	VERB
ftr-353	3721	5	the	the	DET
ftr-353	3721	6	tax	tax	NOUN
ftr-353	3721	7	in	in	ADP
ftr-353	3721	8	may	may	PROPN
ftr-353	3721	9	2006	2006	NUM
ftr-353	3721	10	and	and	CCONJ
ftr-353	3721	11	announced	announce	VERB
ftr-353	3721	12	in	in	ADP
ftr-353	3721	13	notice	notice	NOUN
ftr-353	3721	14	200650	200650	NUM
ftr-353	3721	15	,	,	PUNCT
ftr-353	3721	16	2006	2006	NUM
ftr-353	3721	17	-	-	SYM
ftr-353	3721	18	1	1	NUM
ftr-353	3721	19	c.b	c.b	PROPN
ftr-353	3721	20	.	.	PROPN
ftr-353	3721	21	1141	1141	NUM
ftr-353	3721	22	,	,	PUNCT
ftr-353	3721	23	that	that	SCONJ
ftr-353	3721	24	it	it	PRON
ftr-353	3721	25	would	would	AUX
ftr-353	3721	26	accept	accept	VERB
ftr-353	3721	27	claims	claim	NOUN
ftr-353	3721	28	for	for	ADP
ftr-353	3721	29	refund	refund	NOUN
ftr-353	3721	30	of	of	ADP
ftr-353	3721	31	taxes	taxis	NOUN
ftr-353	3721	32	billed	bill	VERB
ftr-353	3721	33	between	between	ADP
ftr-353	3721	34	february	february	PROPN
ftr-353	3721	35	28	28	NUM
ftr-353	3721	36	,	,	PUNCT
ftr-353	3721	37	2003	2003	NUM
ftr-353	3721	38	,	,	PUNCT
ftr-353	3721	39	and	and	CCONJ
ftr-353	3721	40	august	august	PROPN
ftr-353	3721	41	1	1	NUM
ftr-353	3721	42	,	,	PUNCT
ftr-353	3721	43	2006	2006	NUM
ftr-353	3721	44	,	,	PUNCT
ftr-353	3721	45	pursuant	pursuant	ADJ
ftr-353	3721	46	to	to	ADP
ftr-353	3721	47	claims	claim	NOUN
ftr-353	3721	48	for	for	ADP
ftr-353	3721	49	refund	refund	NOUN
ftr-353	3721	50	filed	file	VERB
ftr-353	3721	51	in	in	ADP
ftr-353	3721	52	accord	accord	NOUN
ftr-353	3721	53	with	with	ADP
ftr-353	3721	54	the	the	DET
ftr-353	3721	55	notice	notice	NOUN
ftr-353	3721	56	.	.	PUNCT
ftr-353	3722	1	the	the	DET
ftr-353	3722	2	court	court	NOUN
ftr-353	3722	3	of	of	ADP
ftr-353	3722	4	appeals	appeal	NOUN
ftr-353	3722	5	affirmed	affirm	VERB
ftr-353	3722	6	the	the	DET
ftr-353	3722	7	holding	holding	NOUN
ftr-353	3722	8	of	of	ADP
ftr-353	3722	9	the	the	DET
ftr-353	3722	10	federal	federal	ADJ
ftr-353	3722	11	claims	claim	NOUN
ftr-353	3722	12	court	court	NOUN
ftr-353	3722	13	that	that	SCONJ
ftr-353	3722	14	the	the	DET
ftr-353	3722	15	refund	refund	NOUN
ftr-353	3722	16	action	action	NOUN
ftr-353	3722	17	is	be	AUX
ftr-353	3722	18	subject	subject	ADJ
ftr-353	3722	19	to	to	ADP
ftr-353	3722	20	the	the	DET
ftr-353	3722	21	three	three	NUM
ftr-353	3722	22	-	-	PUNCT
ftr-353	3722	23	year	year	NOUN
ftr-353	3722	24	statute	statute	NOUN
ftr-353	3722	25	of	of	ADP
ftr-353	3722	26	limitations	limitation	NOUN
ftr-353	3722	27	of	of	ADP
ftr-353	3722	28	§	§	PROPN
ftr-353	3722	29	6511(a	6511(a	NUM
ftr-353	3722	30	)	)	PUNCT
ftr-353	3722	31	and	and	CCONJ
ftr-353	3722	32	the	the	DET
ftr-353	3722	33	court	court	NOUN
ftr-353	3722	34	lacked	lack	VERB
ftr-353	3722	35	jurisdiction	jurisdiction	NOUN
ftr-353	3722	36	to	to	PART
ftr-353	3722	37	consider	consider	VERB
ftr-353	3722	38	the	the	DET
ftr-353	3722	39	refund	refund	NOUN
ftr-353	3722	40	claims	claim	NOUN
ftr-353	3722	41	.	.	PUNCT
ftr-353	3723	1	claims	claim	NOUN
ftr-353	3723	2	for	for	ADP
ftr-353	3723	3	taxes	taxis	NOUN
ftr-353	3723	4	paid	pay	VERB
ftr-353	3723	5	in	in	ADP
ftr-353	3723	6	2002	2002	NUM
ftr-353	3723	7	are	be	AUX
ftr-353	3723	8	still	still	ADV
ftr-353	3723	9	pending	pende	VERB
ftr-353	3723	10	.	.	PUNCT
ftr-353	3724	1	2	2	X
ftr-353	3724	2	.	.	X
ftr-353	3724	3	northstar	northstar	PROPN
ftr-353	3724	4	trekking	trekking	PROPN
ftr-353	3724	5	llc	llc	PROPN
ftr-353	3724	6	v.	v.	PROPN
ftr-353	3724	7	united	united	PROPN
ftr-353	3724	8	states	states	PROPN
ftr-353	3724	9	,	,	PUNCT
ftr-353	3724	10	637	637	NUM
ftr-353	3724	11	f.	f.	PROPN
ftr-353	3724	12	supp	supp	PROPN
ftr-353	3724	13	.	.	PUNCT
ftr-353	3725	1	2d	2d	NOUN
ftr-353	3725	2	676	676	NUM
ftr-353	3725	3	(	(	PUNCT
ftr-353	3725	4	d.	d.	PROPN
ftr-353	3725	5	ak	ak	PROPN
ftr-353	3725	6	.	.	PROPN
ftr-353	3725	7	5/4/09	5/4/09	NUM
ftr-353	3725	8	)	)	PUNCT
ftr-353	3725	9	.	.	PUNCT
ftr-353	3726	1	the	the	DET
ftr-353	3726	2	alaska	alaska	PROPN
ftr-353	3726	3	district	district	PROPN
ftr-353	3726	4	court	court	PROPN
ftr-353	3726	5	(	(	PUNCT
ftr-353	3726	6	judge	judge	PROPN
ftr-353	3726	7	sedwick	sedwick	PROPN
ftr-353	3726	8	)	)	PUNCT
ftr-353	3726	9	held	hold	VERB
ftr-353	3726	10	that	that	SCONJ
ftr-353	3726	11	a	a	DET
ftr-353	3726	12	helicopter	helicopter	NOUN
ftr-353	3726	13	glacier	glacier	NOUN
ftr-353	3726	14	tour	tour	NOUN
ftr-353	3726	15	company	company	NOUN
ftr-353	3726	16	that	that	PRON
ftr-353	3726	17	operated	operate	VERB
ftr-353	3726	18	alaska	alaska	PROPN
ftr-353	3726	19	glacier	glacier	PROPN
ftr-353	3726	20	tours	tour	NOUN
ftr-353	3726	21	mostly	mostly	ADV
ftr-353	3726	22	for	for	ADP
ftr-353	3726	23	tour	tour	NOUN
ftr-353	3726	24	ship	ship	NOUN
ftr-353	3726	25	customers	customer	NOUN
ftr-353	3726	26	did	do	AUX
ftr-353	3726	27	not	not	PART
ftr-353	3726	28	operate	operate	VERB
ftr-353	3726	29	on	on	ADP
ftr-353	3726	30	a	a	DET
ftr-353	3726	31	regular	regular	ADJ
ftr-353	3726	32	line	line	NOUN
ftr-353	3726	33	and	and	CCONJ
ftr-353	3726	34	was	be	AUX
ftr-353	3726	35	thus	thus	ADV
ftr-353	3726	36	exempt	exempt	ADJ
ftr-353	3726	37	from	from	ADP
ftr-353	3726	38	the	the	DET
ftr-353	3726	39	air	air	NOUN
ftr-353	3726	40	transportation	transportation	NOUN
ftr-353	3726	41	excise	excise	NOUN
ftr-353	3726	42	tax	tax	NOUN
ftr-353	3726	43	.	.	PUNCT
ftr-353	3727	1	3	3	X
ftr-353	3727	2	.	.	X
ftr-353	3727	3	telephone	telephone	NOUN
ftr-353	3727	4	excise	excise	NOUN
ftr-353	3727	5	tax	tax	NOUN
ftr-353	3727	6	trouble	trouble	NOUN
ftr-353	3727	7	for	for	ADP
ftr-353	3727	8	the	the	DET
ftr-353	3727	9	government	government	NOUN
ftr-353	3727	10	ahead	ahead	ADV
ftr-353	3727	11	.	.	PUNCT
ftr-353	3728	1	cohen	cohen	PROPN
ftr-353	3728	2	v.	v.	PROPN
ftr-353	3728	3	united	united	PROPN
ftr-353	3728	4	states	states	PROPN
ftr-353	3728	5	,	,	PUNCT
ftr-353	3728	6	578	578	NUM
ftr-353	3728	7	f.3d	f.3d	NUM
ftr-353	3728	8	1	1	NUM
ftr-353	3728	9	(	(	PUNCT
ftr-353	3728	10	d.c	d.c	PROPN
ftr-353	3728	11	.	.	PROPN
ftr-353	3728	12	cir	cir	PROPN
ftr-353	3728	13	.	.	PUNCT
ftr-353	3728	14	8/7/09	8/7/09	NUM
ftr-353	3728	15	)	)	PUNCT
ftr-353	3728	16	(	(	PUNCT
ftr-353	3728	17	2	2	NUM
ftr-353	3728	18	-	-	SYM
ftr-353	3728	19	1	1	NUM
ftr-353	3728	20	)	)	PUNCT
ftr-353	3728	21	.	.	PUNCT
ftr-353	3729	1	in	in	ADP
ftr-353	3729	2	this	this	DET
ftr-353	3729	3	telephone	telephone	NOUN
ftr-353	3729	4	excise	excise	NOUN
ftr-353	3729	5	case	case	NOUN
ftr-353	3729	6	,	,	PUNCT
ftr-353	3729	7	judge	judge	PROPN
ftr-353	3729	8	janice	janice	PROPN
ftr-353	3729	9	rogers	rogers	PROPN
ftr-353	3729	10	brown	brown	PROPN
ftr-353	3729	11	’s	’s	PART
ftr-353	3729	12	majority	majority	NOUN
ftr-353	3729	13	opinion	opinion	NOUN
ftr-353	3729	14	held	hold	VERB
ftr-353	3729	15	that	that	SCONJ
ftr-353	3729	16	the	the	DET
ftr-353	3729	17	telephone	telephone	NOUN
ftr-353	3729	18	excise	excise	NOUN
ftr-353	3729	19	tax	tax	NOUN
ftr-353	3729	20	challenge	challenge	NOUN
ftr-353	3729	21	litigation	litigation	NOUN
ftr-353	3729	22	violated	violate	VERB
ftr-353	3729	23	neither	neither	CCONJ
ftr-353	3729	24	(	(	PUNCT
ftr-353	3729	25	1	1	X
ftr-353	3729	26	)	)	PUNCT
ftr-353	3729	27	the	the	DET
ftr-353	3729	28	antiinjunction	antiinjunction	NOUN
ftr-353	3729	29	act	act	PROPN
ftr-353	3729	30	,	,	PUNCT
ftr-353	3729	31	26	26	NUM
ftr-353	3729	32	u.s.c	u.s.c	ADJ
ftr-353	3729	33	.	.	PUNCT
ftr-353	3730	1	§	§	PROPN
ftr-353	3730	2	7421(a	7421(a	PROPN
ftr-353	3730	3	)	)	PUNCT
ftr-353	3730	4	,	,	PUNCT
ftr-353	3730	5	which	which	PRON
ftr-353	3730	6	provides	provide	VERB
ftr-353	3730	7	that	that	SCONJ
ftr-353	3730	8	“	"	PUNCT
ftr-353	3730	9	no	no	DET
ftr-353	3730	10	suit	suit	NOUN
ftr-353	3730	11	for	for	ADP
ftr-353	3730	12	the	the	DET
ftr-353	3730	13	purpose	purpose	NOUN
ftr-353	3730	14	of	of	ADP
ftr-353	3730	15	restraining	restrain	VERB
ftr-353	3730	16	the	the	DET
ftr-353	3730	17	assessment	assessment	NOUN
ftr-353	3730	18	or	or	CCONJ
ftr-353	3730	19	collection	collection	NOUN
ftr-353	3730	20	of	of	ADP
ftr-353	3730	21	any	any	DET
ftr-353	3730	22	tax	tax	NOUN
ftr-353	3730	23	shall	shall	AUX
ftr-353	3730	24	be	be	AUX
ftr-353	3730	25	maintained	maintain	VERB
ftr-353	3730	26	in	in	ADP
ftr-353	3730	27	any	any	DET
ftr-353	3730	28	court	court	NOUN
ftr-353	3730	29	by	by	ADP
ftr-353	3730	30	any	any	DET
ftr-353	3730	31	person	person	NOUN
ftr-353	3730	32	,	,	PUNCT
ftr-353	3730	33	whether	whether	SCONJ
ftr-353	3730	34	or	or	CCONJ
ftr-353	3730	35	not	not	PART
ftr-353	3730	36	such	such	ADJ
ftr-353	3730	37	person	person	NOUN
ftr-353	3730	38	is	be	AUX
ftr-353	3730	39	the	the	DET
ftr-353	3730	40	person	person	NOUN
ftr-353	3730	41	against	against	ADP
ftr-353	3730	42	whom	whom	PRON
ftr-353	3730	43	such	such	ADJ
ftr-353	3730	44	tax	tax	NOUN
ftr-353	3730	45	was	be	AUX
ftr-353	3730	46	assessed	assess	VERB
ftr-353	3730	47	,	,	PUNCT
ftr-353	3730	48	”	"	PUNCT
ftr-353	3730	49	nor	nor	CCONJ
ftr-353	3730	50	(	(	PUNCT
ftr-353	3730	51	2	2	X
ftr-353	3730	52	)	)	PUNCT
ftr-353	3730	53	the	the	DET
ftr-353	3730	54	declaratory	declaratory	ADJ
ftr-353	3730	55	judgment	judgment	NOUN
ftr-353	3730	56	act	act	NOUN
ftr-353	3730	57	,	,	PUNCT
ftr-353	3730	58	28	28	NUM
ftr-353	3730	59	u.s.c	u.s.c	ADJ
ftr-353	3730	60	.	.	PUNCT
ftr-353	3731	1	§	§	PROPN
ftr-353	3731	2	2201(a	2201(a	PROPN
ftr-353	3731	3	)	)	PUNCT
ftr-353	3731	4	,	,	PUNCT
ftr-353	3731	5	which	which	PRON
ftr-353	3731	6	allows	allow	VERB
ftr-353	3731	7	for	for	ADP
ftr-353	3731	8	declaratory	declaratory	ADJ
ftr-353	3731	9	relief	relief	NOUN
ftr-353	3731	10	but	but	CCONJ
ftr-353	3731	11	specifically	specifically	ADV
ftr-353	3731	12	excludes	exclude	VERB
ftr-353	3731	13	federal	federal	ADJ
ftr-353	3731	14	taxes	taxis	NOUN
ftr-353	3731	15	from	from	ADP
ftr-353	3731	16	its	its	PRON
ftr-353	3731	17	reach	reach	NOUN
ftr-353	3731	18	,	,	PUNCT
ftr-353	3731	19	because	because	SCONJ
ftr-353	3731	20	(	(	PUNCT
ftr-353	3731	21	1	1	X
ftr-353	3731	22	)	)	PUNCT
ftr-353	3731	23	the	the	DET
ftr-353	3731	24	standalone	standalone	ADJ
ftr-353	3731	25	administrative	administrative	ADJ
ftr-353	3731	26	procedure	procedure	NOUN
ftr-353	3731	27	act	act	NOUN
ftr-353	3731	28	,	,	PUNCT
ftr-353	3731	29	5	5	NUM
ftr-353	3731	30	u.s.c	u.s.c	ADJ
ftr-353	3731	31	.	.	PUNCT
ftr-353	3732	1	§	§	PROPN
ftr-353	3732	2	702	702	NUM
ftr-353	3732	3	,	,	PUNCT
ftr-353	3732	4	claim	claim	NOUN
ftr-353	3732	5	in	in	ADP
ftr-353	3732	6	the	the	DET
ftr-353	3732	7	instant	instant	ADJ
ftr-353	3732	8	case	case	NOUN
ftr-353	3732	9	is	be	AUX
ftr-353	3732	10	“	"	PUNCT
ftr-353	3732	11	the	the	DET
ftr-353	3732	12	anomalous	anomalous	ADJ
ftr-353	3732	13	case	case	NOUN
ftr-353	3732	14	where	where	SCONJ
ftr-353	3732	15	the	the	DET
ftr-353	3732	16	wrongful	wrongful	ADJ
ftr-353	3732	17	assessment	assessment	NOUN
ftr-353	3732	18	is	be	AUX
ftr-353	3732	19	not	not	PART
ftr-353	3732	20	disputed	dispute	VERB
ftr-353	3732	21	and	and	CCONJ
ftr-353	3732	22	the	the	DET
ftr-353	3732	23	litigants	litigant	NOUN
ftr-353	3732	24	do	do	AUX
ftr-353	3732	25	not	not	PART
ftr-353	3732	26	seek	seek	VERB
ftr-353	3732	27	a	a	DET
ftr-353	3732	28	refund	refund	NOUN
ftr-353	3732	29	,	,	PUNCT
ftr-353	3732	30	”	"	PUNCT
ftr-353	3732	31	and	and	CCONJ
ftr-353	3732	32	(	(	PUNCT
ftr-353	3732	33	2	2	X
ftr-353	3732	34	)	)	PUNCT
ftr-353	3732	35	the	the	DET
ftr-353	3732	36	declaratory	declaratory	ADJ
ftr-353	3732	37	judgment	judgment	NOUN
ftr-353	3732	38	act	act	NOUN
ftr-353	3732	39	is	be	AUX
ftr-353	3732	40	coextensive	coextensive	ADJ
ftr-353	3732	41	with	with	ADP
ftr-353	3732	42	the	the	DET
ftr-353	3732	43	anti	anti	ADJ
ftr-353	3732	44	-	-	ADJ
ftr-353	3732	45	injunction	injunction	ADJ
ftr-353	3732	46	act	act	NOUN
ftr-353	3732	47	(	(	PUNCT
ftr-353	3732	48	citing	cite	VERB
ftr-353	3732	49	circuit	circuit	NOUN
ftr-353	3732	50	precedent	precedent	NOUN
ftr-353	3732	51	)	)	PUNCT
ftr-353	3732	52	.	.	PUNCT
ftr-353	3733	1	judge	judge	PROPN
ftr-353	3733	2	brown	brown	PROPN
ftr-353	3733	3	began	begin	VERB
ftr-353	3733	4	her	her	PRON
ftr-353	3733	5	opinion	opinion	NOUN
ftr-353	3733	6	:	:	PUNCT
ftr-353	3733	7	comic	comic	ADJ
ftr-353	3733	8	-	-	PUNCT
ftr-353	3733	9	strip	strip	NOUN
ftr-353	3733	10	writer	writer	NOUN
ftr-353	3733	11	bob	bob	PROPN
ftr-353	3733	12	thaves	thave	NOUN
ftr-353	3734	1	[	[	X
ftr-353	3734	2	creator	creator	NOUN
ftr-353	3734	3	of	of	ADP
ftr-353	3734	4	frank	frank	PROPN
ftr-353	3734	5	and	and	CCONJ
ftr-353	3734	6	ernest	ernest	PROPN
ftr-353	3734	7	(	(	PUNCT
ftr-353	3734	8	1972	1972	NUM
ftr-353	3734	9	)	)	PUNCT
ftr-353	3734	10	]	]	PUNCT
ftr-353	3734	11	famously	famously	ADV
ftr-353	3734	12	quipped	quip	VERB
ftr-353	3734	13	,	,	PUNCT
ftr-353	3734	14	“	"	PUNCT
ftr-353	3734	15	a	a	DET
ftr-353	3734	16	fool	fool	NOUN
ftr-353	3734	17	and	and	CCONJ
ftr-353	3734	18	his	his	PRON
ftr-353	3734	19	money	money	NOUN
ftr-353	3734	20	are	be	AUX
ftr-353	3734	21	soon	soon	ADV
ftr-353	3734	22	parted	part	VERB
ftr-353	3734	23	.	.	PUNCT
ftr-353	3735	1	it	it	PRON
ftr-353	3735	2	takes	take	VERB
ftr-353	3735	3	creative	creative	ADJ
ftr-353	3735	4	tax	tax	NOUN
ftr-353	3735	5	laws	law	NOUN
ftr-353	3735	6	for	for	ADP
ftr-353	3735	7	the	the	DET
ftr-353	3735	8	rest	rest	NOUN
ftr-353	3735	9	.	.	PUNCT
ftr-353	3735	10	”	"	PUNCT
ftr-353	3736	1	in	in	ADP
ftr-353	3736	2	this	this	DET
ftr-353	3736	3	case	case	NOUN
ftr-353	3736	4	it	it	PRON
ftr-353	3736	5	took	take	VERB
ftr-353	3736	6	the	the	DET
ftr-353	3736	7	internal	internal	ADJ
ftr-353	3736	8	revenue	revenue	NOUN
ftr-353	3736	9	service	service	NOUN
ftr-353	3736	10	’s	’s	PART
ftr-353	3736	11	(	(	PUNCT
ftr-353	3736	12	“	"	PUNCT
ftr-353	3736	13	irs	irs	PROPN
ftr-353	3736	14	”	"	PUNCT
ftr-353	3736	15	or	or	CCONJ
ftr-353	3736	16	“	"	PUNCT
ftr-353	3736	17	the	the	DET
ftr-353	3736	18	service	service	NOUN
ftr-353	3736	19	”	"	PUNCT
ftr-353	3736	20	)	)	PUNCT
ftr-353	3736	21	aggressive	aggressive	ADJ
ftr-353	3736	22	interpretation	interpretation	NOUN
ftr-353	3736	23	of	of	ADP
ftr-353	3736	24	the	the	DET
ftr-353	3736	25	tax	tax	NOUN
ftr-353	3736	26	code	code	NOUN
ftr-353	3736	27	to	to	PART
ftr-353	3736	28	part	part	VERB
ftr-353	3736	29	millions	million	NOUN
ftr-353	3736	30	of	of	ADP
ftr-353	3736	31	americans	americans	PROPN
ftr-353	3736	32	with	with	ADP
ftr-353	3736	33	billions	billion	NOUN
ftr-353	3736	34	of	of	ADP
ftr-353	3736	35	dollars	dollar	NOUN
ftr-353	3736	36	in	in	ADP
ftr-353	3736	37	excise	excise	NOUN
ftr-353	3736	38	tax	tax	NOUN
ftr-353	3736	39	collections	collection	NOUN
ftr-353	3736	40	.	.	PUNCT
ftr-353	3737	1	even	even	ADV
ftr-353	3737	2	this	this	DET
ftr-353	3737	3	remarkable	remarkable	ADJ
ftr-353	3737	4	feat	feat	NOUN
ftr-353	3737	5	did	do	AUX
ftr-353	3737	6	not	not	PART
ftr-353	3737	7	end	end	VERB
ftr-353	3737	8	the	the	DET
ftr-353	3737	9	irs	irs	PROPN
ftr-353	3737	10	’s	’s	PART
ftr-353	3737	11	creativity	creativity	NOUN
ftr-353	3737	12	.	.	PUNCT
ftr-353	3738	1	when	when	SCONJ
ftr-353	3738	2	it	it	PRON
ftr-353	3738	3	finally	finally	ADV
ftr-353	3738	4	conceded	concede	VERB
ftr-353	3738	5	defeat	defeat	NOUN
ftr-353	3738	6	on	on	ADP
ftr-353	3738	7	the	the	DET
ftr-353	3738	8	legal	legal	ADJ
ftr-353	3738	9	front	front	NOUN
ftr-353	3738	10	,	,	PUNCT
ftr-353	3738	11	the	the	DET
ftr-353	3738	12	irs	irs	PROPN
ftr-353	3738	13	got	get	VERB
ftr-353	3738	14	really	really	ADV
ftr-353	3738	15	inventive	inventive	ADJ
ftr-353	3738	16	and	and	CCONJ
ftr-353	3738	17	developed	develop	VERB
ftr-353	3738	18	a	a	DET
ftr-353	3738	19	261	261	NUM
ftr-353	3738	20	florida	florida	PROPN
ftr-353	3738	21	tax	tax	NOUN
ftr-353	3738	22	review	review	NOUN
ftr-353	3738	23	[	[	X
ftr-353	3738	24	vol	vol	NOUN
ftr-353	3738	25	.	.	PUNCT
ftr-353	3739	1	10	10	NUM
ftr-353	3739	2	:	:	PUNCT
ftr-353	3739	3	si	si	PROPN
ftr-353	3739	4	refund	refund	NOUN
ftr-353	3739	5	scheme	scheme	NOUN
ftr-353	3739	6	under	under	ADP
ftr-353	3739	7	which	which	PRON
ftr-353	3739	8	almost	almost	ADV
ftr-353	3739	9	half	half	DET
ftr-353	3739	10	the	the	DET
ftr-353	3739	11	funds	fund	NOUN
ftr-353	3739	12	remained	remain	VERB
ftr-353	3739	13	unclaimed	unclaimed	ADJ
ftr-353	3739	14	.	.	PUNCT
ftr-353	3740	1	now	now	ADV
ftr-353	3740	2	the	the	DET
ftr-353	3740	3	irs	irs	PROPN
ftr-353	3740	4	seeks	seek	VERB
ftr-353	3740	5	to	to	PART
ftr-353	3740	6	avoid	avoid	VERB
ftr-353	3740	7	judicial	judicial	ADJ
ftr-353	3740	8	review	review	NOUN
ftr-353	3740	9	by	by	ADP
ftr-353	3740	10	insisting	insist	VERB
ftr-353	3740	11	the	the	DET
ftr-353	3740	12	notice	notice	NOUN
ftr-353	3740	13	[	[	X
ftr-353	3740	14	notice	notice	NOUN
ftr-353	3740	15	2006	2006	NUM
ftr-353	3740	16	-	-	SYM
ftr-353	3740	17	50	50	NUM
ftr-353	3740	18	]	]	PUNCT
ftr-353	3740	19	it	it	PRON
ftr-353	3740	20	issued	issue	VERB
ftr-353	3740	21	,	,	PUNCT
ftr-353	3740	22	acknowledging	acknowledge	VERB
ftr-353	3740	23	its	its	PRON
ftr-353	3740	24	error	error	NOUN
ftr-353	3740	25	and	and	CCONJ
ftr-353	3740	26	announcing	announce	VERB
ftr-353	3740	27	the	the	DET
ftr-353	3740	28	refund	refund	NOUN
ftr-353	3740	29	process	process	NOUN
ftr-353	3740	30	,	,	PUNCT
ftr-353	3740	31	is	be	AUX
ftr-353	3740	32	not	not	PART
ftr-353	3740	33	a	a	DET
ftr-353	3740	34	binding	bind	VERB
ftr-353	3740	35	rule	rule	NOUN
ftr-353	3740	36	but	but	CCONJ
ftr-353	3740	37	only	only	ADV
ftr-353	3740	38	a	a	DET
ftr-353	3740	39	general	general	ADJ
ftr-353	3740	40	policy	policy	NOUN
ftr-353	3740	41	statement	statement	NOUN
ftr-353	3740	42	.	.	PUNCT
ftr-353	3741	1	•	•	NUM
ftr-353	3741	2	judge	judge	PROPN
ftr-353	3741	3	brown	brown	PROPN
ftr-353	3741	4	stated	state	VERB
ftr-353	3741	5	that	that	SCONJ
ftr-353	3741	6	the	the	DET
ftr-353	3741	7	irs	irs	PROPN
ftr-353	3741	8	position	position	NOUN
ftr-353	3741	9	was	be	AUX
ftr-353	3741	10	“	"	PUNCT
ftr-353	3741	11	just	just	ADV
ftr-353	3741	12	mean	mean	VERB
ftr-353	3741	13	,	,	PUNCT
ftr-353	3741	14	”	"	PUNCT
ftr-353	3741	15	and	and	CCONJ
ftr-353	3741	16	that	that	SCONJ
ftr-353	3741	17	it	it	PRON
ftr-353	3741	18	“	"	PUNCT
ftr-353	3741	19	places	place	VERB
ftr-353	3741	20	taxpayers	taxpayer	NOUN
ftr-353	3741	21	in	in	ADP
ftr-353	3741	22	a	a	DET
ftr-353	3741	23	virtual	virtual	ADJ
ftr-353	3741	24	house	house	NOUN
ftr-353	3741	25	of	of	ADP
ftr-353	3741	26	mirrors	mirror	NOUN
ftr-353	3741	27	.	.	PUNCT
ftr-353	3741	28	”	"	PUNCT
ftr-353	3742	1	she	she	PRON
ftr-353	3742	2	continued	continue	VERB
ftr-353	3742	3	,	,	PUNCT
ftr-353	3742	4	“	"	PUNCT
ftr-353	3742	5	despite	despite	SCONJ
ftr-353	3742	6	the	the	DET
ftr-353	3742	7	obvious	obvious	ADJ
ftr-353	3742	8	infirmities	infirmity	NOUN
ftr-353	3742	9	of	of	ADP
ftr-353	3742	10	[	[	PUNCT
ftr-353	3742	11	the	the	DET
ftr-353	3742	12	irs	irs	PROPN
ftr-353	3742	13	position	position	NOUN
ftr-353	3742	14	]	]	PUNCT
ftr-353	3742	15	,	,	PUNCT
ftr-353	3742	16	the	the	DET
ftr-353	3742	17	irs	irs	PROPN
ftr-353	3742	18	still	still	ADV
ftr-353	3742	19	has	have	VERB
ftr-353	3742	20	the	the	DET
ftr-353	3742	21	chutzpah	chutzpah	NOUN
ftr-353	3742	22	to	to	PART
ftr-353	3742	23	chide	chide	VERB
ftr-353	3742	24	taxpayers	taxpayer	NOUN
ftr-353	3742	25	for	for	ADP
ftr-353	3742	26	failing	fail	VERB
ftr-353	3742	27	to	to	PART
ftr-353	3742	28	intuit	intuit	VERB
ftr-353	3742	29	that	that	SCONJ
ftr-353	3742	30	neither	neither	CCONJ
ftr-353	3742	31	the	the	DET
ftr-353	3742	32	agency	agency	NOUN
ftr-353	3742	33	’s	’s	PART
ftr-353	3742	34	express	express	ADJ
ftr-353	3742	35	instructions	instruction	NOUN
ftr-353	3742	36	nor	nor	CCONJ
ftr-353	3742	37	the	the	DET
ftr-353	3742	38	warning	warning	NOUN
ftr-353	3742	39	on	on	ADP
ftr-353	3742	40	its	its	PRON
ftr-353	3742	41	forms	form	NOUN
ftr-353	3742	42	should	should	AUX
ftr-353	3742	43	be	be	AUX
ftr-353	3742	44	taken	take	VERB
ftr-353	3742	45	seriously	seriously	ADV
ftr-353	3742	46	.	.	PUNCT
ftr-353	3742	47	”	"	PUNCT
ftr-353	3743	1	•	•	NUM
ftr-353	3743	2	judge	judge	NOUN
ftr-353	3743	3	brown	brown	PROPN
ftr-353	3743	4	concluded	conclude	VERB
ftr-353	3743	5	,	,	PUNCT
ftr-353	3743	6	however	however	ADV
ftr-353	3743	7	,	,	PUNCT
ftr-353	3743	8	that	that	SCONJ
ftr-353	3743	9	“	"	PUNCT
ftr-353	3743	10	[	[	X
ftr-353	3743	11	a]ppellant	a]ppellant	PROPN
ftr-353	3743	12	neiland	neiland	PROPN
ftr-353	3743	13	cohen	cohen	PROPN
ftr-353	3743	14	filed	file	VERB
ftr-353	3743	15	his	his	PRON
ftr-353	3743	16	refund	refund	NOUN
ftr-353	3743	17	claim	claim	NOUN
ftr-353	3743	18	prematurely	prematurely	ADV
ftr-353	3743	19	and	and	CCONJ
ftr-353	3743	20	,	,	PUNCT
ftr-353	3743	21	[	[	X
ftr-353	3743	22	we	we	PRON
ftr-353	3743	23	]	]	PUNCT
ftr-353	3743	24	thus	thus	ADV
ftr-353	3743	25	,	,	PUNCT
ftr-353	3743	26	affirm	affirm	ADJ
ftr-353	3743	27	the	the	DET
ftr-353	3743	28	district	district	NOUN
ftr-353	3743	29	court	court	NOUN
ftr-353	3743	30	’s	’s	PART
ftr-353	3743	31	dismissal	dismissal	NOUN
ftr-353	3743	32	of	of	ADP
ftr-353	3743	33	his	his	PRON
ftr-353	3743	34	refund	refund	NOUN
ftr-353	3743	35	claim	claim	NOUN
ftr-353	3743	36	.	.	PUNCT
ftr-353	3743	37	”	"	PUNCT
ftr-353	3744	1	the	the	DET
ftr-353	3744	2	case	case	NOUN
ftr-353	3744	3	was	be	AUX
ftr-353	3744	4	remanded	remand	VERB
ftr-353	3744	5	to	to	ADP
ftr-353	3744	6	the	the	DET
ftr-353	3744	7	district	district	NOUN
ftr-353	3744	8	court	court	NOUN
ftr-353	3744	9	for	for	ADP
ftr-353	3744	10	its	its	PRON
ftr-353	3744	11	consideration	consideration	NOUN
ftr-353	3744	12	of	of	ADP
ftr-353	3744	13	the	the	DET
ftr-353	3744	14	merits	merit	NOUN
ftr-353	3744	15	.	.	PUNCT
ftr-353	3745	1	•	•	NUM
ftr-353	3745	2	judge	judge	PROPN
ftr-353	3745	3	kavanaugh	kavanaugh	PROPN
ftr-353	3745	4	dissented	dissent	VERB
ftr-353	3745	5	,	,	PUNCT
ftr-353	3745	6	stating	state	VERB
ftr-353	3745	7	that	that	SCONJ
ftr-353	3745	8	the	the	DET
ftr-353	3745	9	appellant	appellant	NOUN
ftr-353	3745	10	could	could	AUX
ftr-353	3745	11	simply	simply	ADV
ftr-353	3745	12	have	have	AUX
ftr-353	3745	13	followed	follow	VERB
ftr-353	3745	14	the	the	DET
ftr-353	3745	15	procedures	procedure	NOUN
ftr-353	3745	16	of	of	ADP
ftr-353	3745	17	notice	notice	NOUN
ftr-353	3745	18	200650	200650	NUM
ftr-353	3745	19	.	.	PUNCT
ftr-353	3746	1	(	(	PUNCT
ftr-353	3746	2	a	a	X
ftr-353	3746	3	)	)	PUNCT
ftr-353	3746	4	“	"	PUNCT
ftr-353	3746	5	enough	enough	ADJ
ftr-353	3746	6	,	,	PUNCT
ftr-353	3746	7	already	already	ADV
ftr-353	3746	8	!	!	PUNCT
ftr-353	3746	9	”	"	PUNCT
ftr-353	3747	1	the	the	DET
ftr-353	3747	2	irs	irs	PROPN
ftr-353	3747	3	cries	cry	VERB
ftr-353	3747	4	,	,	PUNCT
ftr-353	3747	5	“	"	PUNCT
ftr-353	3747	6	uncle	uncle	NOUN
ftr-353	3747	7	.	.	PUNCT
ftr-353	3747	8	”	"	PUNCT
ftr-353	3748	1	notice	notice	VERB
ftr-353	3748	2	2006	2006	NUM
ftr-353	3748	3	-	-	SYM
ftr-353	3748	4	50	50	NUM
ftr-353	3748	5	,	,	PUNCT
ftr-353	3748	6	2006	2006	NUM
ftr-353	3748	7	-	-	SYM
ftr-353	3748	8	1	1	NUM
ftr-353	3748	9	c.b	c.b	PROPN
ftr-353	3748	10	.	.	PROPN
ftr-353	3748	11	1141	1141	NUM
ftr-353	3748	12	(	(	PUNCT
ftr-353	3748	13	5/26/06	5/26/06	NUM
ftr-353	3748	14	)	)	PUNCT
ftr-353	3748	15	,	,	PUNCT
ftr-353	3748	16	revoking	revoke	VERB
ftr-353	3748	17	notice	notice	NOUN
ftr-353	3748	18	2005	2005	NUM
ftr-353	3748	19	-	-	SYM
ftr-353	3748	20	79	79	NUM
ftr-353	3748	21	,	,	PUNCT
ftr-353	3748	22	2005	2005	NUM
ftr-353	3748	23	-	-	SYM
ftr-353	3748	24	2	2	NUM
ftr-353	3748	25	c.b	c.b	PROPN
ftr-353	3748	26	.	.	PROPN
ftr-353	3748	27	952	952	NUM
ftr-353	3748	28	.	.	PUNCT
ftr-353	3749	1	the	the	DET
ftr-353	3749	2	irs	irs	PROPN
ftr-353	3749	3	announced	announce	VERB
ftr-353	3749	4	that	that	SCONJ
ftr-353	3749	5	it	it	PRON
ftr-353	3749	6	will	will	AUX
ftr-353	3749	7	stop	stop	VERB
ftr-353	3749	8	assessing	assess	VERB
ftr-353	3749	9	the	the	DET
ftr-353	3749	10	§	§	PROPN
ftr-353	3749	11	4251	4251	NUM
ftr-353	3749	12	telephone	telephone	NOUN
ftr-353	3749	13	excise	excise	NOUN
ftr-353	3749	14	tax	tax	NOUN
ftr-353	3749	15	on	on	ADP
ftr-353	3749	16	long	long	ADJ
ftr-353	3749	17	distance	distance	NOUN
ftr-353	3749	18	services	service	NOUN
ftr-353	3749	19	,	,	PUNCT
ftr-353	3749	20	and	and	CCONJ
ftr-353	3749	21	that	that	SCONJ
ftr-353	3749	22	it	it	PRON
ftr-353	3749	23	will	will	AUX
ftr-353	3749	24	provide	provide	VERB
ftr-353	3749	25	for	for	ADP
ftr-353	3749	26	refunds	refund	NOUN
ftr-353	3749	27	of	of	ADP
ftr-353	3749	28	taxes	taxis	NOUN
ftr-353	3749	29	paid	pay	VERB
ftr-353	3749	30	on	on	ADP
ftr-353	3749	31	services	service	NOUN
ftr-353	3749	32	billed	bill	VERB
ftr-353	3749	33	after	after	ADP
ftr-353	3749	34	2/28/03	2/28/03	PROPN
ftr-353	3749	35	and	and	CCONJ
ftr-353	3749	36	before	before	ADP
ftr-353	3749	37	8/1/06	8/1/06	NUM
ftr-353	3749	38	.	.	PUNCT
ftr-353	3750	1	these	these	DET
ftr-353	3750	2	refunds	refund	NOUN
ftr-353	3750	3	are	be	AUX
ftr-353	3750	4	to	to	PART
ftr-353	3750	5	be	be	AUX
ftr-353	3750	6	requested	request	VERB
ftr-353	3750	7	on	on	ADP
ftr-353	3750	8	2006	2006	NUM
ftr-353	3750	9	federal	federal	ADJ
ftr-353	3750	10	income	income	NOUN
ftr-353	3750	11	tax	tax	NOUN
ftr-353	3750	12	returns	return	NOUN
ftr-353	3750	13	,	,	PUNCT
ftr-353	3750	14	the	the	DET
ftr-353	3750	15	right	right	NOUN
ftr-353	3750	16	to	to	PART
ftr-353	3750	17	which	which	PRON
ftr-353	3750	18	will	will	AUX
ftr-353	3750	19	be	be	AUX
ftr-353	3750	20	preserved	preserve	VERB
ftr-353	3750	21	by	by	ADP
ftr-353	3750	22	the	the	DET
ftr-353	3750	23	irs	irs	PROPN
ftr-353	3750	24	scheduling	scheduling	NOUN
ftr-353	3750	25	overassessments	overassessment	NOUN
ftr-353	3750	26	under	under	ADP
ftr-353	3750	27	§	§	PROPN
ftr-353	3750	28	6407	6407	NUM
ftr-353	3750	29	.	.	PUNCT
ftr-353	3751	1	individuals	individual	NOUN
ftr-353	3751	2	are	be	AUX
ftr-353	3751	3	eligible	eligible	ADJ
ftr-353	3751	4	to	to	PART
ftr-353	3751	5	receive	receive	VERB
ftr-353	3751	6	a	a	DET
ftr-353	3751	7	safe	safe	ADJ
ftr-353	3751	8	harbor	harbor	NOUN
ftr-353	3751	9	amount	amount	NOUN
ftr-353	3751	10	,	,	PUNCT
ftr-353	3751	11	which	which	PRON
ftr-353	3751	12	has	have	AUX
ftr-353	3751	13	not	not	PART
ftr-353	3751	14	yet	yet	ADV
ftr-353	3751	15	been	be	AUX
ftr-353	3751	16	determined	determine	VERB
ftr-353	3751	17	.	.	PUNCT
ftr-353	3752	1	interest	interest	NOUN
ftr-353	3752	2	received	receive	VERB
ftr-353	3752	3	on	on	ADP
ftr-353	3752	4	the	the	DET
ftr-353	3752	5	refunds	refund	NOUN
ftr-353	3752	6	will	will	AUX
ftr-353	3752	7	have	have	VERB
ftr-353	3752	8	to	to	PART
ftr-353	3752	9	be	be	AUX
ftr-353	3752	10	reported	report	VERB
ftr-353	3752	11	as	as	ADP
ftr-353	3752	12	2007	2007	NUM
ftr-353	3752	13	income	income	NOUN
ftr-353	3752	14	.	.	PUNCT
ftr-353	3753	1	4	4	X
ftr-353	3753	2	.	.	X
ftr-353	3753	3	the	the	DET
ftr-353	3753	4	telephone	telephone	NOUN
ftr-353	3753	5	excise	excise	NOUN
ftr-353	3753	6	tax	tax	NOUN
ftr-353	3753	7	may	may	AUX
ftr-353	3753	8	involve	involve	VERB
ftr-353	3753	9	only	only	ADV
ftr-353	3753	10	oneway	oneway	ADJ
ftr-353	3753	11	communication	communication	NOUN
ftr-353	3753	12	.	.	PUNCT
ftr-353	3754	1	irs	irs	PROPN
ftr-353	3754	2	v.	v.	ADP
ftr-353	3754	3	worldcom	worldcom	PROPN
ftr-353	3754	4	,	,	PUNCT
ftr-353	3754	5	inc	inc	PROPN
ftr-353	3754	6	.	.	PROPN
ftr-353	3754	7	,	,	PUNCT
ftr-353	3754	8	104	104	NUM
ftr-353	3754	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-353	3754	10	2009	2009	NUM
ftr-353	3754	11	-	-	SYM
ftr-353	3754	12	5881	5881	NUM
ftr-353	3754	13	(	(	PUNCT
ftr-353	3754	14	s.d	s.d	PROPN
ftr-353	3754	15	.	.	PROPN
ftr-353	3754	16	n.y	n.y	PROPN
ftr-353	3754	17	.	.	PROPN
ftr-353	3754	18	8/7/09	8/7/09	PROPN
ftr-353	3754	19	)	)	PUNCT
ftr-353	3754	20	.	.	PUNCT
ftr-353	3755	1	worldcom	worldcom	PROPN
ftr-353	3755	2	purchased	purchase	VERB
ftr-353	3755	3	central	central	ADJ
ftr-353	3755	4	office	office	NOUN
ftr-353	3755	5	based	base	VERB
ftr-353	3755	6	remote	remote	ADJ
ftr-353	3755	7	access	access	NOUN
ftr-353	3755	8	(	(	PUNCT
ftr-353	3755	9	cobra	cobra	NOUN
ftr-353	3755	10	)	)	PUNCT
ftr-353	3755	11	services	service	NOUN
ftr-353	3755	12	from	from	ADP
ftr-353	3755	13	local	local	ADJ
ftr-353	3755	14	exchange	exchange	NOUN
ftr-353	3755	15	carriers	carrier	NOUN
ftr-353	3755	16	in	in	ADP
ftr-353	3755	17	order	order	NOUN
ftr-353	3755	18	to	to	PART
ftr-353	3755	19	receive	receive	VERB
ftr-353	3755	20	information	information	NOUN
ftr-353	3755	21	across	across	ADP
ftr-353	3755	22	analog	analog	ADJ
ftr-353	3755	23	dial	dial	NOUN
ftr-353	3755	24	-	-	PUNCT
ftr-353	3755	25	up	up	ADP
ftr-353	3755	26	connections	connection	NOUN
ftr-353	3755	27	and	and	CCONJ
ftr-353	3755	28	route	route	VERB
ftr-353	3755	29	the	the	DET
ftr-353	3755	30	communication	communication	NOUN
ftr-353	3755	31	to	to	ADP
ftr-353	3755	32	its	its	PRON
ftr-353	3755	33	computer	computer	NOUN
ftr-353	3755	34	servers	server	NOUN
ftr-353	3755	35	.	.	PUNCT
ftr-353	3756	1	reversing	reverse	VERB
ftr-353	3756	2	the	the	DET
ftr-353	3756	3	bankruptcy	bankruptcy	NOUN
ftr-353	3756	4	court	court	NOUN
ftr-353	3756	5	’s	’s	PART
ftr-353	3756	6	allowance	allowance	NOUN
ftr-353	3756	7	of	of	ADP
ftr-353	3756	8	a	a	DET
ftr-353	3756	9	refund	refund	NOUN
ftr-353	3756	10	of	of	ADP
ftr-353	3756	11	the	the	DET
ftr-353	3756	12	telecommunications	telecommunication	NOUN
ftr-353	3756	13	excise	excise	NOUN
ftr-353	3756	14	tax	tax	NOUN
ftr-353	3756	15	and	and	CCONJ
ftr-353	3756	16	remanding	remand	VERB
ftr-353	3756	17	for	for	ADP
ftr-353	3756	18	further	further	ADJ
ftr-353	3756	19	findings	finding	NOUN
ftr-353	3756	20	,	,	PUNCT
ftr-353	3756	21	the	the	DET
ftr-353	3756	22	district	district	NOUN
ftr-353	3756	23	court	court	NOUN
ftr-353	3756	24	overruled	overrule	VERB
ftr-353	3756	25	the	the	DET
ftr-353	3756	26	bankruptcy	bankruptcy	NOUN
ftr-353	3756	27	court	court	NOUN
ftr-353	3756	28	’s	’s	PART
ftr-353	3756	29	interpretation	interpretation	NOUN
ftr-353	3756	30	of	of	ADP
ftr-353	3756	31	§	§	PROPN
ftr-353	3756	32	4252(a	4252(a	PROPN
ftr-353	3756	33	)	)	PUNCT
ftr-353	3756	34	as	as	ADP
ftr-353	3756	35	requiring	require	VERB
ftr-353	3756	36	capacity	capacity	NOUN
ftr-353	3756	37	for	for	ADP
ftr-353	3756	38	two	two	NUM
ftr-353	3756	39	-	-	PUNCT
ftr-353	3756	40	way	way	NOUN
ftr-353	3756	41	communication	communication	NOUN
ftr-353	3756	42	in	in	ADP
ftr-353	3756	43	order	order	NOUN
ftr-353	3756	44	to	to	PART
ftr-353	3756	45	impose	impose	VERB
ftr-353	3756	46	the	the	DET
ftr-353	3756	47	telecommunications	telecommunication	NOUN
ftr-353	3756	48	excise	excise	NOUN
ftr-353	3756	49	tax	tax	NOUN
ftr-353	3756	50	.	.	PUNCT
ftr-353	3757	1	section	section	NOUN
ftr-353	3757	2	4252(a	4252(a	NOUN
ftr-353	3757	3	)	)	PUNCT
ftr-353	3757	4	defines	define	VERB
ftr-353	3757	5	telephone	telephone	NOUN
ftr-353	3757	6	service	service	NOUN
ftr-353	3757	7	as	as	ADP
ftr-353	3757	8	“	"	PUNCT
ftr-353	3757	9	access	access	NOUN
ftr-353	3757	10	to	to	ADP
ftr-353	3757	11	a	a	DET
ftr-353	3757	12	local	local	ADJ
ftr-353	3757	13	telephone	telephone	NOUN
ftr-353	3757	14	system	system	NOUN
ftr-353	3757	15	,	,	PUNCT
ftr-353	3757	16	and	and	CCONJ
ftr-353	3757	17	the	the	DET
ftr-353	3757	18	privilege	privilege	NOUN
ftr-353	3757	19	of	of	ADP
ftr-353	3757	20	telephonic	telephonic	ADJ
ftr-353	3757	21	quality	quality	NOUN
ftr-353	3757	22	communication	communication	NOUN
ftr-353	3757	23	with	with	ADP
ftr-353	3757	24	substantially	substantially	ADV
ftr-353	3757	25	all	all	DET
ftr-353	3757	26	persons	person	NOUN
ftr-353	3757	27	having	have	VERB
ftr-353	3757	28	telephone	telephone	NOUN
ftr-353	3757	29	or	or	CCONJ
ftr-353	3757	30	radio	radio	NOUN
ftr-353	3757	31	telephone	telephone	NOUN
ftr-353	3757	32	stations	station	NOUN
ftr-353	3757	33	...	...	PUNCT
ftr-353	3757	34	.	.	PUNCT
ftr-353	3757	35	”	"	PUNCT
ftr-353	3758	1	distinguishing	distinguish	VERB
ftr-353	3758	2	§	§	PROPN
ftr-353	3758	3	4252(b)(2	4252(b)(2	PROPN
ftr-353	3758	4	)	)	PUNCT
ftr-353	3758	5	,	,	PUNCT
ftr-353	3758	6	the	the	DET
ftr-353	3758	7	court	court	NOUN
ftr-353	3758	8	held	hold	VERB
ftr-353	3758	9	that	that	SCONJ
ftr-353	3758	10	2010	2010	NUM
ftr-353	3758	11	]	]	PUNCT
ftr-353	3758	12	recent	recent	ADJ
ftr-353	3758	13	developments	development	NOUN
ftr-353	3758	14	in	in	ADP
ftr-353	3758	15	federal	federal	ADJ
ftr-353	3758	16	income	income	NOUN
ftr-353	3758	17	taxation	taxation	NOUN
ftr-353	3758	18	262	262	NUM
ftr-353	3758	19	the	the	DET
ftr-353	3758	20	phrase	phrase	NOUN
ftr-353	3758	21	“	"	PUNCT
ftr-353	3758	22	communication	communication	NOUN
ftr-353	3758	23	with	with	ADP
ftr-353	3758	24	”	"	PUNCT
ftr-353	3758	25	does	do	AUX
ftr-353	3758	26	not	not	PART
ftr-353	3758	27	require	require	VERB
ftr-353	3758	28	communication	communication	NOUN
ftr-353	3758	29	to	to	ADP
ftr-353	3758	30	and	and	CCONJ
ftr-353	3758	31	from	from	ADP
ftr-353	3758	32	telephone	telephone	NOUN
ftr-353	3758	33	stations	station	NOUN
ftr-353	3758	34	.	.	PUNCT
ftr-353	3759	1	thus	thus	ADV
ftr-353	3759	2	,	,	PUNCT
ftr-353	3759	3	the	the	DET
ftr-353	3759	4	essential	essential	ADJ
ftr-353	3759	5	in	in	ADV
ftr-353	3759	6	-	-	PUNCT
ftr-353	3759	7	bound	bind	VERB
ftr-353	3759	8	nature	nature	NOUN
ftr-353	3759	9	of	of	ADP
ftr-353	3759	10	communication	communication	NOUN
ftr-353	3759	11	into	into	ADP
ftr-353	3759	12	the	the	DET
ftr-353	3759	13	cobra	cobra	NOUN
ftr-353	3759	14	system	system	NOUN
ftr-353	3759	15	may	may	AUX
ftr-353	3759	16	fall	fall	VERB
ftr-353	3759	17	within	within	ADP
ftr-353	3759	18	the	the	DET
ftr-353	3759	19	definition	definition	NOUN
ftr-353	3759	20	of	of	ADP
ftr-353	3759	21	§	§	PROPN
ftr-353	3759	22	4252(a	4252(a	PROPN
ftr-353	3759	23	)	)	PUNCT
ftr-353	3759	24	.	.	PUNCT
ftr-353	3760	1	xii	xii	PROPN
ftr-353	3760	2	.	.	PUNCT
ftr-353	3761	1	tax	tax	NOUN
ftr-353	3761	2	legislation	legislation	NOUN
ftr-353	3761	3	a.	a.	NOUN
ftr-353	3761	4	enacted	enact	VERB
ftr-353	3761	5	1	1	NUM
ftr-353	3761	6	.	.	PUNCT
ftr-353	3762	1	arra	arra	PROPN
ftr-353	3762	2	!	!	PROPN
ftr-353	3763	1	or	or	CCONJ
ftr-353	3763	2	,	,	PUNCT
ftr-353	3763	3	shall	shall	AUX
ftr-353	3763	4	we	we	PRON
ftr-353	3763	5	call	call	VERB
ftr-353	3763	6	it	it	PRON
ftr-353	3763	7	arrgh	arrgh	PROPN
ftr-353	3763	8	?	?	PUNCT
ftr-353	3764	1	the	the	DET
ftr-353	3764	2	american	american	PROPN
ftr-353	3764	3	recovery	recovery	PROPN
ftr-353	3764	4	&	&	CCONJ
ftr-353	3764	5	reinvestment	reinvestment	PROPN
ftr-353	3764	6	act	act	NOUN
ftr-353	3764	7	of	of	ADP
ftr-353	3764	8	2009	2009	NUM
ftr-353	3764	9	(	(	PUNCT
ftr-353	3764	10	“	"	PUNCT
ftr-353	3764	11	2009	2009	NUM
ftr-353	3764	12	arra	arra	PROPN
ftr-353	3764	13	”	"	PUNCT
ftr-353	3764	14	)	)	PUNCT
ftr-353	3764	15	,	,	PUNCT
ftr-353	3764	16	p.l	p.l	PROPN
ftr-353	3764	17	.	.	PROPN
ftr-353	3764	18	1115	1115	NUM
ftr-353	3764	19	,	,	PUNCT
ftr-353	3764	20	was	be	AUX
ftr-353	3764	21	signed	sign	VERB
ftr-353	3764	22	by	by	ADP
ftr-353	3764	23	president	president	PROPN
ftr-353	3764	24	obama	obama	PROPN
ftr-353	3764	25	on	on	ADP
ftr-353	3764	26	2/17/09	2/17/09	PROPN
ftr-353	3764	27	.	.	PUNCT
ftr-353	3765	1	title	title	NOUN
ftr-353	3765	2	i	i	PRON
ftr-353	3765	3	of	of	ADP
ftr-353	3765	4	division	division	NOUN
ftr-353	3765	5	b	b	PROPN
ftr-353	3765	6	of	of	ADP
ftr-353	3765	7	2009	2009	NUM
ftr-353	3765	8	arra	arra	PROPN
ftr-353	3765	9	is	be	AUX
ftr-353	3765	10	called	call	VERB
ftr-353	3765	11	the	the	DET
ftr-353	3765	12	american	american	ADJ
ftr-353	3765	13	recovery	recovery	NOUN
ftr-353	3765	14	and	and	CCONJ
ftr-353	3765	15	reinvestment	reinvestment	NOUN
ftr-353	3765	16	tax	tax	NOUN
ftr-353	3765	17	act	act	NOUN
ftr-353	3765	18	of	of	ADP
ftr-353	3765	19	2009	2009	NUM
ftr-353	3765	20	;	;	PUNCT
ftr-353	3765	21	title	title	NOUN
ftr-353	3765	22	ii	ii	PROPN
ftr-353	3765	23	of	of	ADP
ftr-353	3765	24	division	division	NOUN
ftr-353	3765	25	b	b	PROPN
ftr-353	3765	26	is	be	AUX
ftr-353	3765	27	called	call	VERB
ftr-353	3765	28	assistance	assistance	NOUN
ftr-353	3765	29	for	for	ADP
ftr-353	3765	30	unemployed	unemployed	ADJ
ftr-353	3765	31	workers	worker	NOUN
ftr-353	3765	32	and	and	CCONJ
ftr-353	3765	33	struggling	struggle	VERB
ftr-353	3765	34	families	family	NOUN
ftr-353	3765	35	.	.	PUNCT
ftr-353	3766	1	2	2	X
ftr-353	3766	2	.	.	X
ftr-353	3766	3	h.r	h.r	PROPN
ftr-353	3766	4	.	.	PROPN
ftr-353	3766	5	3548	3548	NUM
ftr-353	3766	6	,	,	PUNCT
ftr-353	3766	7	the	the	DET
ftr-353	3766	8	worker	worker	NOUN
ftr-353	3766	9	,	,	PUNCT
ftr-353	3766	10	homeownership	homeownership	NOUN
ftr-353	3766	11	,	,	PUNCT
ftr-353	3766	12	and	and	CCONJ
ftr-353	3766	13	business	business	NOUN
ftr-353	3766	14	act	act	NOUN
ftr-353	3766	15	of	of	ADP
ftr-353	3766	16	2009	2009	NUM
ftr-353	3766	17	,	,	PUNCT
ftr-353	3766	18	p.l	p.l	PROPN
ftr-353	3766	19	.	.	NOUN
ftr-353	3766	20	111	111	NUM
ftr-353	3766	21	-	-	SYM
ftr-353	3766	22	92	92	NUM
ftr-353	3766	23	(	(	PUNCT
ftr-353	3766	24	“	"	PUNCT
ftr-353	3766	25	whaba	whaba	PROPN
ftr-353	3766	26	”	"	PUNCT
ftr-353	3766	27	)	)	PUNCT
ftr-353	3766	28	,	,	PUNCT
ftr-353	3766	29	was	be	AUX
ftr-353	3766	30	signed	sign	VERB
ftr-353	3766	31	by	by	ADP
ftr-353	3766	32	president	president	PROPN
ftr-353	3766	33	obama	obama	PROPN
ftr-353	3766	34	on	on	ADP
ftr-353	3766	35	11/6/09	11/6/09	NUM
ftr-353	3766	36	.	.	PUNCT
ftr-353	3767	1	3	3	X
ftr-353	3767	2	.	.	X
ftr-353	3767	3	h.r	h.r	PROPN
ftr-353	3767	4	.	.	PROPN
ftr-353	3767	5	3326	3326	NUM
ftr-353	3767	6	,	,	PUNCT
ftr-353	3767	7	the	the	DET
ftr-353	3767	8	2010	2010	NUM
ftr-353	3767	9	defense	defense	NOUN
ftr-353	3767	10	appropriations	appropriation	NOUN
ftr-353	3767	11	act	act	PROPN
ftr-353	3767	12	,	,	PUNCT
ftr-353	3767	13	p.l	p.l	PROPN
ftr-353	3767	14	.	.	NOUN
ftr-353	3767	15	111	111	NUM
ftr-353	3767	16	-	-	SYM
ftr-353	3767	17	118	118	NUM
ftr-353	3767	18	,	,	PUNCT
ftr-353	3767	19	which	which	PRON
ftr-353	3767	20	contains	contain	VERB
ftr-353	3767	21	the	the	DET
ftr-353	3767	22	cobra	cobra	NOUN
ftr-353	3767	23	subsidy	subsidy	NOUN
ftr-353	3767	24	extension	extension	NOUN
ftr-353	3767	25	at	at	ADP
ftr-353	3767	26	§	§	PROPN
ftr-353	3767	27	1010	1010	NUM
ftr-353	3767	28	,	,	PUNCT
ftr-353	3767	29	was	be	AUX
ftr-353	3767	30	signed	sign	VERB
ftr-353	3767	31	by	by	ADP
ftr-353	3767	32	president	president	PROPN
ftr-353	3767	33	obama	obama	PROPN
ftr-353	3767	34	on	on	ADP
ftr-353	3767	35	12/19/09	12/19/09	PROPN
ftr-353	3767	36	.	.	PUNCT