id	sid	tid	token	lemma	pos
ftr-354	1	1	florida	florida	PROPN
ftr-354	1	2	tax	tax	PROPN
ftr-354	1	3	review	review	NOUN
ftr-354	1	4	volume	volume	NOUN
ftr-354	1	5	10	10	NUM
ftr-354	1	6	2010	2010	NUM
ftr-354	1	7	number	number	NOUN
ftr-354	1	8	2	2	NUM
ftr-354	1	9	a	a	DET
ftr-354	1	10	proposal	proposal	NOUN
ftr-354	1	11	for	for	ADP
ftr-354	1	12	an	an	DET
ftr-354	1	13	elective	elective	ADJ
ftr-354	1	14	tax	tax	NOUN
ftr-354	1	15	benefits	benefit	NOUN
ftr-354	1	16	transfer	transfer	NOUN
ftr-354	1	17	system	system	NOUN
ftr-354	1	18	by	by	ADP
ftr-354	1	19	professor	professor	PROPN
ftr-354	1	20	ronald	ronald	PROPN
ftr-354	1	21	w.	w.	PROPN
ftr-354	1	22	blasi	blasi	PROPN
ftr-354	1	23	i	i	PRON
ftr-354	1	24	the	the	DET
ftr-354	1	25	proposal	proposal	NOUN
ftr-354	1	26	......................................	......................................	PUNCT
ftr-354	1	27	269	269	NUM
ftr-354	1	28	ii	ii	NOUN
ftr-354	1	29	.	.	PUNCT
ftr-354	1	30	organization	organization	NOUN
ftr-354	1	31	of	of	ADP
ftr-354	1	32	paper	paper	NOUN
ftr-354	1	33	.......................	.......................	PUNCT
ftr-354	1	34	.......	.......	PUNCT
ftr-354	1	35	272	272	NUM
ftr-354	1	36	m.	m.	NOUN
ftr-354	1	37	impact	impact	NOUN
ftr-354	1	38	of	of	ADP
ftr-354	1	39	tax	tax	NOUN
ftr-354	1	40	benefits	benefit	NOUN
ftr-354	1	41	.............................	.............................	PUNCT
ftr-354	1	42	273	273	NUM
ftr-354	1	43	a.	a.	NOUN
ftr-354	1	44	current	current	ADJ
ftr-354	1	45	system	system	NOUN
ftr-354	1	46	distorts	distort	VERB
ftr-354	1	47	a	a	DET
ftr-354	1	48	firm	firm	NOUN
ftr-354	1	49	's	's	PART
ftr-354	1	50	tax	tax	NOUN
ftr-354	1	51	liability	liability	NOUN
ftr-354	1	52	and	and	CCONJ
ftr-354	1	53	cash	cash	NOUN
ftr-354	1	54	flow	flow	NOUN
ftr-354	1	55	.................................	.................................	PUNCT
ftr-354	1	56	274	274	NUM
ftr-354	1	57	b.	b.	PROPN
ftr-354	1	58	current	current	ADJ
ftr-354	1	59	system	system	NOUN
ftr-354	1	60	distorts	distort	VERB
ftr-354	1	61	reported	report	VERB
ftr-354	1	62	earnings	earning	NOUN
ftr-354	1	63	...	...	PUNCT
ftr-354	1	64	......	......	PUNCT
ftr-354	2	1	276	276	NUM
ftr-354	2	2	c.	c.	PROPN
ftr-354	2	3	current	current	ADJ
ftr-354	2	4	system	system	NOUN
ftr-354	2	5	impedes	impede	VERB
ftr-354	2	6	effectiveness	effectiveness	NOUN
ftr-354	2	7	of	of	ADP
ftr-354	2	8	tax	tax	NOUN
ftr-354	2	9	incentive	incentive	NOUN
ftr-354	2	10	legislation	legislation	NOUN
ftr-354	2	11	...........................	...........................	PUNCT
ftr-354	3	1	......	......	PUNCT
ftr-354	3	2	278	278	NUM
ftr-354	3	3	d.	d.	PROPN
ftr-354	3	4	current	current	ADJ
ftr-354	3	5	system	system	NOUN
ftr-354	3	6	distorts	distort	VERB
ftr-354	3	7	competitive	competitive	ADJ
ftr-354	3	8	status	status	NOUN
ftr-354	3	9	of	of	ADP
ftr-354	3	10	lessors	lessor	NOUN
ftr-354	3	11	....	....	PUNCT
ftr-354	3	12	280	280	NUM
ftr-354	3	13	e.	e.	PROPN
ftr-354	3	14	current	current	ADJ
ftr-354	3	15	system	system	NOUN
ftr-354	3	16	distorts	distort	VERB
ftr-354	3	17	decision	decision	NOUN
ftr-354	3	18	making	making	NOUN
ftr-354	3	19	of	of	ADP
ftr-354	3	20	lessees	lessee	NOUN
ftr-354	3	21	.......	.......	PUNCT
ftr-354	3	22	280	280	NUM
ftr-354	3	23	f.	f.	PROPN
ftr-354	3	24	examples	example	NOUN
ftr-354	3	25	...................................	...................................	PUNCT
ftr-354	3	26	282	282	NUM
ftr-354	3	27	example	example	NOUN
ftr-354	3	28	1	1	NUM
ftr-354	3	29	.	.	PUNCT
ftr-354	3	30	current	current	ADJ
ftr-354	3	31	system	system	NOUN
ftr-354	3	32	with	with	ADP
ftr-354	3	33	full	full	ADJ
ftr-354	3	34	crd	crd	NOUN
ftr-354	3	35	utilization	utilization	NOUN
ftr-354	3	36	by	by	ADP
ftr-354	3	37	lessor	lessor	NOUN
ftr-354	3	38	........................................	........................................	PUNCT
ftr-354	3	39	282	282	NUM
ftr-354	3	40	example	example	NOUN
ftr-354	3	41	2	2	NUM
ftr-354	3	42	.	.	PUNCT
ftr-354	3	43	current	current	ADJ
ftr-354	3	44	system	system	NOUN
ftr-354	3	45	:	:	PUNCT
ftr-354	3	46	unused	unused	ADJ
ftr-354	3	47	crd	crd	PROPN
ftr-354	3	48	......	......	PUNCT
ftr-354	3	49	.....	.....	PUNCT
ftr-354	4	1	284	284	NUM
ftr-354	4	2	example	example	NOUN
ftr-354	4	3	3	3	NUM
ftr-354	4	4	.	.	PUNCT
ftr-354	4	5	proposed	propose	VERB
ftr-354	4	6	system	system	NOUN
ftr-354	4	7	:	:	PUNCT
ftr-354	4	8	shifted	shift	VERB
ftr-354	4	9	benefit	benefit	NOUN
ftr-354	4	10	from	from	ADP
ftr-354	4	11	crd	crd	PROPN
ftr-354	4	12	.................................	.................................	PUNCT
ftr-354	5	1	284	284	NUM
ftr-354	5	2	example	example	NOUN
ftr-354	5	3	4	4	NUM
ftr-354	5	4	.	.	PUNCT
ftr-354	5	5	proposed	propose	VERB
ftr-354	5	6	system	system	NOUN
ftr-354	5	7	:	:	PUNCT
ftr-354	5	8	shared	share	VERB
ftr-354	5	9	benefit	benefit	NOUN
ftr-354	5	10	from	from	ADP
ftr-354	5	11	crd	crd	PROPN
ftr-354	5	12	.................................	.................................	PUNCT
ftr-354	5	13	285	285	NUM
ftr-354	5	14	iv	iv	NOUN
ftr-354	5	15	.	.	PUNCT
ftr-354	5	16	proposal	proposal	NOUN
ftr-354	5	17	supported	support	VERB
ftr-354	5	18	by	by	ADP
ftr-354	5	19	microeconomic	microeconomic	ADJ
ftr-354	5	20	theory	theory	NOUN
ftr-354	5	21	............	............	PUNCT
ftr-354	5	22	286	286	NUM
ftr-354	5	23	a.	a.	NOUN
ftr-354	5	24	"	"	PUNCT
ftr-354	5	25	utility	utility	NOUN
ftr-354	5	26	"	"	PUNCT
ftr-354	5	27	maximized	maximized	ADJ
ftr-354	5	28	/	/	SYM
ftr-354	5	29	inefficiency	inefficiency	NOUN
ftr-354	5	30	minimized	minimize	VERB
ftr-354	5	31	by	by	ADP
ftr-354	5	32	proposed	propose	VERB
ftr-354	5	33	system	system	NOUN
ftr-354	5	34	...................	...................	PUNCT
ftr-354	6	1	.................	.................	PUNCT
ftr-354	6	2	286	286	NUM
ftr-354	6	3	b.	b.	NOUN
ftr-354	6	4	supply	supply	NOUN
ftr-354	6	5	and	and	CCONJ
ftr-354	6	6	demand	demand	VERB
ftr-354	6	7	analysis	analysis	NOUN
ftr-354	6	8	predicts	predict	NOUN
ftr-354	6	9	effectiveness	effectiveness	NOUN
ftr-354	6	10	of	of	ADP
ftr-354	6	11	proposal	proposal	NOUN
ftr-354	6	12	..................................	..................................	PUNCT
ftr-354	6	13	288	288	NUM
ftr-354	6	14	c.	c.	NOUN
ftr-354	6	15	charting	charting	NOUN
ftr-354	6	16	supply	supply	NOUN
ftr-354	6	17	and	and	CCONJ
ftr-354	6	18	demand	demand	NOUN
ftr-354	6	19	of	of	ADP
ftr-354	6	20	leased	lease	VERB
ftr-354	6	21	property	property	NOUN
ftr-354	6	22	...........	...........	PUNCT
ftr-354	6	23	289	289	NUM
ftr-354	6	24	1	1	NUM
ftr-354	6	25	.	.	PUNCT
ftr-354	7	1	demand	demand	NOUN
ftr-354	7	2	chart	chart	NOUN
ftr-354	7	3	.........................	.........................	PUNCT
ftr-354	8	1	289	289	NUM
ftr-354	8	2	2	2	NUM
ftr-354	8	3	.	.	PUNCT
ftr-354	8	4	supply	supply	NOUN
ftr-354	8	5	chart	chart	PROPN
ftr-354	8	6	....................	....................	PUNCT
ftr-354	9	1	.....	.....	PUNCT
ftr-354	9	2	290	290	NUM
ftr-354	9	3	3	3	NUM
ftr-354	9	4	.	.	PUNCT
ftr-354	9	5	equilibrium	equilibrium	NOUN
ftr-354	9	6	.................	.................	PUNCT
ftr-354	10	1	.........	.........	PUNCT
ftr-354	10	2	291	291	NUM
ftr-354	10	3	4	4	NUM
ftr-354	10	4	.	.	PUNCT
ftr-354	10	5	supply	supply	NOUN
ftr-354	10	6	equilibrium	equilibrium	NOUN
ftr-354	10	7	shift	shift	NOUN
ftr-354	10	8	-	-	PUNCT
ftr-354	10	9	deadweight	deadweight	NOUN
ftr-354	10	10	loss	loss	NOUN
ftr-354	10	11	created	create	VERB
ftr-354	10	12	..............................	..............................	PUNCT
ftr-354	10	13	291	291	NUM
ftr-354	10	14	5	5	NUM
ftr-354	10	15	.	.	PUNCT
ftr-354	10	16	supply	supply	NOUN
ftr-354	10	17	and	and	CCONJ
ftr-354	10	18	demand	demand	VERB
ftr-354	10	19	equilibrium	equilibrium	NOUN
ftr-354	10	20	shiftdeadweight	shiftdeadweight	NOUN
ftr-354	10	21	loss	loss	NOUN
ftr-354	10	22	eliminated	eliminate	VERB
ftr-354	10	23	.........	.........	PUNCT
ftr-354	10	24	.......	.......	PUNCT
ftr-354	11	1	293	293	NUM
ftr-354	11	2	267	267	NUM
ftr-354	11	3	florida	florida	PROPN
ftr-354	11	4	tax	tax	NOUN
ftr-354	11	5	review	review	NOUN
ftr-354	11	6	v.	v.	ADP
ftr-354	11	7	proposal	proposal	NOUN
ftr-354	11	8	supported	support	VERB
ftr-354	11	9	by	by	ADP
ftr-354	11	10	current	current	ADJ
ftr-354	11	11	statutory	statutory	ADJ
ftr-354	11	12	law	law	NOUN
ftr-354	11	13	...........	...........	PUNCT
ftr-354	11	14	293	293	NUM
ftr-354	11	15	a.	a.	NOUN
ftr-354	11	16	tax	tax	NOUN
ftr-354	11	17	benefit	benefit	NOUN
ftr-354	11	18	transfers	transfer	NOUN
ftr-354	11	19	...................	...................	PUNCT
ftr-354	11	20	......	......	PUNCT
ftr-354	12	1	293	293	NUM
ftr-354	12	2	1	1	NUM
ftr-354	12	3	.	.	PUNCT
ftr-354	12	4	tax	tax	NOUN
ftr-354	12	5	credit	credit	NOUN
ftr-354	12	6	transfers	transfer	NOUN
ftr-354	12	7	...............	...............	PUNCT
ftr-354	12	8	..............	..............	PUNCT
ftr-354	13	1	294	294	NUM
ftr-354	13	2	2	2	NUM
ftr-354	13	3	.	.	PUNCT
ftr-354	13	4	tax	tax	NOUN
ftr-354	13	5	basis	basis	NOUN
ftr-354	13	6	transfers	transfer	NOUN
ftr-354	13	7	-	-	PUNCT
ftr-354	13	8	to	to	ADP
ftr-354	13	9	other	other	ADJ
ftr-354	13	10	taxpayers	taxpayer	NOUN
ftr-354	13	11	...........	...........	PUNCT
ftr-354	13	12	296	296	NUM
ftr-354	13	13	3	3	NUM
ftr-354	13	14	.	.	PUNCT
ftr-354	13	15	tax	tax	NOUN
ftr-354	13	16	basis	basis	NOUN
ftr-354	13	17	transfer	transfer	NOUN
ftr-354	13	18	-	-	PUNCT
ftr-354	13	19	to	to	ADP
ftr-354	13	20	other	other	ADJ
ftr-354	13	21	property	property	NOUN
ftr-354	13	22	owned	own	VERB
ftr-354	13	23	by	by	ADP
ftr-354	13	24	taxpayer	taxpayer	NOUN
ftr-354	13	25	.............................	.............................	PUNCT
ftr-354	13	26	298	298	NUM
ftr-354	13	27	b.	b.	PROPN
ftr-354	13	28	tax	tax	NOUN
ftr-354	13	29	avoidance	avoidance	NOUN
ftr-354	13	30	intent	intent	NOUN
ftr-354	13	31	.........................................................	.........................................................	PUNCT
ftr-354	13	32	299	299	NUM
ftr-354	13	33	1	1	NUM
ftr-354	13	34	.	.	PUNCT
ftr-354	14	1	current	current	ADJ
ftr-354	14	2	statutory	statutory	ADJ
ftr-354	14	3	provisions	provision	NOUN
ftr-354	14	4	employing	employ	VERB
ftr-354	14	5	tax	tax	NOUN
ftr-354	14	6	avoidance	avoidance	NOUN
ftr-354	14	7	....................	....................	PUNCT
ftr-354	14	8	.......	.......	PUNCT
ftr-354	15	1	299	299	NUM
ftr-354	15	2	2	2	NUM
ftr-354	15	3	.	.	PUNCT
ftr-354	15	4	statutory	statutory	ADJ
ftr-354	15	5	constraints	constraint	NOUN
ftr-354	15	6	on	on	ADP
ftr-354	15	7	tax	tax	NOUN
ftr-354	15	8	avoidance	avoidance	NOUN
ftr-354	15	9	..............	..............	PUNCT
ftr-354	15	10	301	301	NUM
ftr-354	15	11	vi	vi	NOUN
ftr-354	15	12	.	.	PROPN
ftr-354	15	13	proposal	proposal	NOUN
ftr-354	15	14	supported	support	VERB
ftr-354	15	15	by	by	ADP
ftr-354	15	16	current	current	ADJ
ftr-354	15	17	judicial	judicial	ADJ
ftr-354	15	18	doctrines	doctrine	NOUN
ftr-354	15	19	....	....	PUNCT
ftr-354	16	1	303	303	NUM
ftr-354	16	2	a.	a.	NOUN
ftr-354	16	3	judicial	judicial	ADJ
ftr-354	16	4	constraints	constraint	NOUN
ftr-354	16	5	on	on	ADP
ftr-354	16	6	tax	tax	NOUN
ftr-354	16	7	avoidance	avoidance	NOUN
ftr-354	16	8	.............................	.............................	PUNCT
ftr-354	16	9	303	303	NUM
ftr-354	16	10	b.	b.	NOUN
ftr-354	16	11	is	be	AUX
ftr-354	16	12	there	there	PRON
ftr-354	16	13	a	a	DET
ftr-354	16	14	business	business	NOUN
ftr-354	16	15	purpose	purpose	NOUN
ftr-354	16	16	for	for	ADP
ftr-354	16	17	the	the	DET
ftr-354	16	18	transaction?	transaction?	NOUN
ftr-354	16	19	..........	..........	PROPN
ftr-354	16	20	305	305	NUM
ftr-354	16	21	c	c	NOUN
ftr-354	16	22	does	do	AUX
ftr-354	16	23	taxpayer	taxpayer	NOUN
ftr-354	16	24	have	have	VERB
ftr-354	16	25	tax	tax	NOUN
ftr-354	16	26	avoidance	avoidance	NOUN
ftr-354	16	27	intent	intent	NOUN
ftr-354	16	28	?	?	PUNCT
ftr-354	16	29	....................	....................	PUNCT
ftr-354	17	1	306	306	NUM
ftr-354	17	2	d.	d.	NOUN
ftr-354	17	3	does	do	AUX
ftr-354	17	4	structure	structure	NOUN
ftr-354	17	5	of	of	ADP
ftr-354	17	6	transaction	transaction	NOUN
ftr-354	17	7	reflect	reflect	VERB
ftr-354	17	8	its	its	PRON
ftr-354	17	9	purpose	purpose	NOUN
ftr-354	17	10	?	?	PUNCT
ftr-354	18	1	.........	.........	PUNCT
ftr-354	19	1	307	307	NUM
ftr-354	19	2	vii	vii	NOUN
ftr-354	19	3	.	.	PUNCT
ftr-354	19	4	taxation	taxation	NOUN
ftr-354	19	5	of	of	ADP
ftr-354	19	6	transferred	transfer	VERB
ftr-354	19	7	tax	tax	NOUN
ftr-354	19	8	benefits	benefit	NOUN
ftr-354	19	9	..............	..............	PUNCT
ftr-354	19	10	308	308	NUM
ftr-354	19	11	viii	viii	NOUN
ftr-354	19	12	.	.	PUNCT
ftr-354	20	1	conclusion	conclusion	NOUN
ftr-354	20	2	.......................................	.......................................	PUNCT
ftr-354	21	1	310	310	NUM
ftr-354	21	2	268	268	NUM
ftr-354	21	3	[	[	X
ftr-354	21	4	vol	vol	NOUN
ftr-354	21	5	.	.	PUNCT
ftr-354	22	1	10:2	10:2	NUM
ftr-354	22	2	a	a	DET
ftr-354	22	3	proposal	proposal	NOUN
ftr-354	22	4	for	for	ADP
ftr-354	22	5	an	an	DET
ftr-354	22	6	elective	elective	ADJ
ftr-354	22	7	tax	tax	NOUN
ftr-354	22	8	benefits	benefit	NOUN
ftr-354	22	9	transfer	transfer	NOUN
ftr-354	22	10	system	system	NOUN
ftr-354	22	11	abstract	abstract	NOUN
ftr-354	22	12	this	this	DET
ftr-354	22	13	article	article	NOUN
ftr-354	22	14	proposes	propose	VERB
ftr-354	22	15	an	an	DET
ftr-354	22	16	elective	elective	ADJ
ftr-354	22	17	tax	tax	NOUN
ftr-354	22	18	benefit	benefit	NOUN
ftr-354	22	19	transfer	transfer	NOUN
ftr-354	22	20	system	system	NOUN
ftr-354	22	21	to	to	PART
ftr-354	22	22	be	be	AUX
ftr-354	22	23	available	available	ADJ
ftr-354	22	24	to	to	ADP
ftr-354	22	25	lessors	lessor	NOUN
ftr-354	22	26	of	of	ADP
ftr-354	22	27	property	property	NOUN
ftr-354	22	28	who	who	PRON
ftr-354	22	29	use	use	VERB
ftr-354	22	30	that	that	DET
ftr-354	22	31	property	property	NOUN
ftr-354	22	32	in	in	ADP
ftr-354	22	33	their	their	PRON
ftr-354	22	34	trade	trade	NOUN
ftr-354	22	35	or	or	CCONJ
ftr-354	22	36	business	business	NOUN
ftr-354	22	37	.	.	PUNCT
ftr-354	23	1	it	it	PRON
ftr-354	23	2	describes	describe	VERB
ftr-354	23	3	why	why	SCONJ
ftr-354	23	4	the	the	DET
ftr-354	23	5	current	current	ADJ
ftr-354	23	6	linkage	linkage	NOUN
ftr-354	23	7	of	of	ADP
ftr-354	23	8	tax	tax	NOUN
ftr-354	23	9	benefits	benefit	NOUN
ftr-354	23	10	to	to	ADP
ftr-354	23	11	property	property	NOUN
ftr-354	23	12	ownership	ownership	NOUN
ftr-354	23	13	is	be	AUX
ftr-354	23	14	economically	economically	ADV
ftr-354	23	15	inefficient	inefficient	ADJ
ftr-354	23	16	,	,	PUNCT
ftr-354	23	17	causing	cause	VERB
ftr-354	23	18	it	it	PRON
ftr-354	23	19	to	to	PART
ftr-354	23	20	have	have	VERB
ftr-354	23	21	several	several	ADJ
ftr-354	23	22	significant	significant	ADJ
ftr-354	23	23	disadvantages	disadvantage	NOUN
ftr-354	23	24	to	to	ADP
ftr-354	23	25	the	the	DET
ftr-354	23	26	parties	party	NOUN
ftr-354	23	27	and	and	CCONJ
ftr-354	23	28	to	to	ADP
ftr-354	23	29	the	the	DET
ftr-354	23	30	economy	economy	NOUN
ftr-354	23	31	,	,	PUNCT
ftr-354	23	32	as	as	ADP
ftr-354	23	33	a	a	DET
ftr-354	23	34	whole	whole	NOUN
ftr-354	23	35	.	.	PUNCT
ftr-354	24	1	the	the	DET
ftr-354	24	2	article	article	NOUN
ftr-354	24	3	discusses	discuss	VERB
ftr-354	24	4	how	how	SCONJ
ftr-354	24	5	the	the	DET
ftr-354	24	6	current	current	ADJ
ftr-354	24	7	system	system	NOUN
ftr-354	24	8	reduces	reduce	VERB
ftr-354	24	9	a	a	DET
ftr-354	24	10	firm	firm	NOUN
ftr-354	24	11	's	's	PART
ftr-354	24	12	cash	cash	NOUN
ftr-354	24	13	flow	flow	NOUN
ftr-354	24	14	and	and	CCONJ
ftr-354	24	15	reported	report	VERB
ftr-354	24	16	earnings	earning	NOUN
ftr-354	24	17	,	,	PUNCT
ftr-354	24	18	diminishes	diminish	VERB
ftr-354	24	19	the	the	DET
ftr-354	24	20	intended	intended	ADJ
ftr-354	24	21	effect	effect	NOUN
ftr-354	24	22	of	of	ADP
ftr-354	24	23	tax	tax	NOUN
ftr-354	24	24	incentive	incentive	NOUN
ftr-354	24	25	legislation	legislation	NOUN
ftr-354	24	26	,	,	PUNCT
ftr-354	24	27	distorts	distort	VERB
ftr-354	24	28	competition	competition	NOUN
ftr-354	24	29	and	and	CCONJ
ftr-354	24	30	decision	decision	NOUN
ftr-354	24	31	making	making	NOUN
ftr-354	24	32	,	,	PUNCT
ftr-354	24	33	and	and	CCONJ
ftr-354	24	34	inhibits	inhibit	VERB
ftr-354	24	35	investment	investment	NOUN
ftr-354	24	36	in	in	ADP
ftr-354	24	37	efficient	efficient	ADJ
ftr-354	24	38	business	business	NOUN
ftr-354	24	39	assets	asset	NOUN
ftr-354	24	40	.	.	PUNCT
ftr-354	25	1	it	it	PRON
ftr-354	25	2	is	be	AUX
ftr-354	25	3	submitted	submit	VERB
ftr-354	25	4	that	that	SCONJ
ftr-354	25	5	the	the	DET
ftr-354	25	6	proposed	propose	VERB
ftr-354	25	7	system	system	NOUN
ftr-354	25	8	corrects	correct	VERB
ftr-354	25	9	all	all	PRON
ftr-354	25	10	of	of	ADP
ftr-354	25	11	the	the	DET
ftr-354	25	12	shortcomings	shortcoming	NOUN
ftr-354	25	13	,	,	PUNCT
ftr-354	25	14	while	while	SCONJ
ftr-354	25	15	not	not	PART
ftr-354	25	16	violating	violate	VERB
ftr-354	25	17	any	any	DET
ftr-354	25	18	tenet	tenet	NOUN
ftr-354	25	19	of	of	ADP
ftr-354	25	20	taxation	taxation	NOUN
ftr-354	25	21	and	and	CCONJ
ftr-354	25	22	being	be	AUX
ftr-354	25	23	consistent	consistent	ADJ
ftr-354	25	24	with	with	ADP
ftr-354	25	25	congressional	congressional	ADJ
ftr-354	25	26	attempts	attempt	NOUN
ftr-354	25	27	to	to	PART
ftr-354	25	28	limit	limit	VERB
ftr-354	25	29	tax	tax	NOUN
ftr-354	25	30	avoidance	avoidance	NOUN
ftr-354	25	31	.	.	PUNCT
ftr-354	26	1	i.	i.	PROPN
ftr-354	27	1	the	the	DET
ftr-354	27	2	proposal	proposal	PROPN
ftr-354	27	3	federal	federal	ADJ
ftr-354	27	4	income	income	NOUN
ftr-354	27	5	tax	tax	NOUN
ftr-354	27	6	law	law	NOUN
ftr-354	27	7	has	have	AUX
ftr-354	27	8	evolved	evolve	VERB
ftr-354	27	9	to	to	ADP
ftr-354	27	10	a	a	DET
ftr-354	27	11	point	point	NOUN
ftr-354	27	12	where	where	SCONJ
ftr-354	27	13	it	it	PRON
ftr-354	27	14	is	be	AUX
ftr-354	27	15	time	time	NOUN
ftr-354	27	16	to	to	PART
ftr-354	27	17	abandon	abandon	VERB
ftr-354	27	18	the	the	DET
ftr-354	27	19	linkage	linkage	NOUN
ftr-354	27	20	between	between	ADP
ftr-354	27	21	property	property	NOUN
ftr-354	27	22	ownership	ownership	NOUN
ftr-354	27	23	and	and	CCONJ
ftr-354	27	24	entitlement	entitlement	NOUN
ftr-354	27	25	to	to	PART
ftr-354	27	26	cost	cost	VERB
ftr-354	27	27	recovery	recovery	NOUN
ftr-354	27	28	deductions	deduction	NOUN
ftr-354	27	29	and	and	CCONJ
ftr-354	27	30	property	property	NOUN
ftr-354	27	31	related	relate	VERB
ftr-354	27	32	credits	credit	NOUN
ftr-354	27	33	for	for	ADP
ftr-354	27	34	leases	lease	NOUN
ftr-354	27	35	of	of	ADP
ftr-354	27	36	new	new	ADJ
ftr-354	27	37	equipment	equipment	NOUN
ftr-354	27	38	and	and	CCONJ
ftr-354	27	39	software	software	NOUN
ftr-354	27	40	.	.	PUNCT
ftr-354	27	41	'	'	PUNCT
ftr-354	28	1	this	this	DET
ftr-354	28	2	paper	paper	NOUN
ftr-354	28	3	proposes	propose	VERB
ftr-354	28	4	that	that	SCONJ
ftr-354	28	5	lessors	lessor	NOUN
ftr-354	28	6	be	be	AUX
ftr-354	28	7	granted	grant	VERB
ftr-354	28	8	an	an	DET
ftr-354	28	9	election	election	NOUN
ftr-354	28	10	to	to	PART
ftr-354	28	11	transfer	transfer	VERB
ftr-354	28	12	to	to	ADP
ftr-354	28	13	lessees	lessee	NOUN
ftr-354	28	14	cost	cost	VERB
ftr-354	28	15	recovery	recovery	NOUN
ftr-354	28	16	deductions	deduction	NOUN
ftr-354	28	17	(	(	PUNCT
ftr-354	28	18	hereinafter	hereinafter	NOUN
ftr-354	28	19	,	,	PUNCT
ftr-354	28	20	"	"	PUNCT
ftr-354	28	21	crd	crd	NOUN
ftr-354	28	22	"	"	PUNCT
ftr-354	28	23	)	)	PUNCT
ftr-354	28	24	2	2	NUM
ftr-354	28	25	and	and	CCONJ
ftr-354	28	26	tax	tax	NOUN
ftr-354	28	27	credits	credit	NOUN
ftr-354	28	28	associated	associate	VERB
ftr-354	28	29	with	with	ADP
ftr-354	28	30	property	property	NOUN
ftr-354	28	31	that	that	PRON
ftr-354	28	32	is	be	AUX
ftr-354	28	33	leased	lease	VERB
ftr-354	28	34	under	under	ADP
ftr-354	28	35	an	an	DET
ftr-354	28	36	arrangement	arrangement	NOUN
ftr-354	28	37	that	that	PRON
ftr-354	28	38	*	*	PUNCT
ftr-354	28	39	professor	professor	NOUN
ftr-354	28	40	blasi	blasi	NOUN
ftr-354	28	41	is	be	AUX
ftr-354	28	42	the	the	DET
ftr-354	28	43	mark	mark	NOUN
ftr-354	28	44	and	and	CCONJ
ftr-354	28	45	evelyn	evelyn	PROPN
ftr-354	28	46	trammell	trammell	PROPN
ftr-354	28	47	professor	professor	NOUN
ftr-354	28	48	of	of	ADP
ftr-354	28	49	tax	tax	NOUN
ftr-354	28	50	law	law	NOUN
ftr-354	28	51	at	at	ADP
ftr-354	28	52	georgia	georgia	PROPN
ftr-354	28	53	state	state	PROPN
ftr-354	28	54	university	university	PROPN
ftr-354	28	55	college	college	PROPN
ftr-354	28	56	of	of	ADP
ftr-354	28	57	law	law	NOUN
ftr-354	28	58	.	.	PUNCT
ftr-354	29	1	he	he	PRON
ftr-354	29	2	was	be	AUX
ftr-354	29	3	the	the	DET
ftr-354	29	4	former	former	ADJ
ftr-354	29	5	chair	chair	NOUN
ftr-354	29	6	of	of	ADP
ftr-354	29	7	the	the	DET
ftr-354	29	8	aba	aba	PROPN
ftr-354	29	9	tax	tax	NOUN
ftr-354	29	10	section	section	NOUN
ftr-354	29	11	's	's	PART
ftr-354	29	12	committee	committee	NOUN
ftr-354	29	13	on	on	ADP
ftr-354	29	14	banking	banking	NOUN
ftr-354	29	15	and	and	CCONJ
ftr-354	29	16	savings	saving	NOUN
ftr-354	29	17	institutions	institution	NOUN
ftr-354	29	18	.	.	PUNCT
ftr-354	30	1	he	he	PRON
ftr-354	30	2	expresses	express	VERB
ftr-354	30	3	his	his	PRON
ftr-354	30	4	gratitude	gratitude	NOUN
ftr-354	30	5	for	for	ADP
ftr-354	30	6	the	the	DET
ftr-354	30	7	extraordinarily	extraordinarily	ADV
ftr-354	30	8	helpful	helpful	ADJ
ftr-354	30	9	research	research	NOUN
ftr-354	30	10	assistance	assistance	NOUN
ftr-354	30	11	provided	provide	VERB
ftr-354	30	12	by	by	ADP
ftr-354	30	13	ms	ms	PROPN
ftr-354	30	14	.	.	PROPN
ftr-354	30	15	laura	laura	PROPN
ftr-354	30	16	reinhold	reinhold	PROPN
ftr-354	30	17	,	,	PUNCT
ftr-354	30	18	a	a	DET
ftr-354	30	19	third	third	ADJ
ftr-354	30	20	-	-	PUNCT
ftr-354	30	21	year	year	NOUN
ftr-354	30	22	law	law	NOUN
ftr-354	30	23	student	student	NOUN
ftr-354	30	24	,	,	PUNCT
ftr-354	30	25	and	and	CCONJ
ftr-354	30	26	mr	mr	PROPN
ftr-354	30	27	.	.	PROPN
ftr-354	30	28	michael	michael	PROPN
ftr-354	30	29	tillman	tillman	PROPN
ftr-354	30	30	-	-	PUNCT
ftr-354	30	31	davis	davis	PROPN
ftr-354	30	32	,	,	PUNCT
ftr-354	30	33	the	the	DET
ftr-354	30	34	reference	reference	NOUN
ftr-354	30	35	and	and	CCONJ
ftr-354	30	36	faculty	faculty	NOUN
ftr-354	30	37	services	service	NOUN
ftr-354	30	38	librarian	librarian	NOUN
ftr-354	30	39	,	,	PUNCT
ftr-354	30	40	at	at	ADP
ftr-354	30	41	georgia	georgia	PROPN
ftr-354	30	42	state	state	PROPN
ftr-354	30	43	university	university	PROPN
ftr-354	30	44	college	college	PROPN
ftr-354	30	45	of	of	ADP
ftr-354	30	46	law	law	NOUN
ftr-354	30	47	.	.	PUNCT
ftr-354	31	1	he	he	PRON
ftr-354	31	2	also	also	ADV
ftr-354	31	3	thanks	thank	NOUN
ftr-354	31	4	professor	professor	PROPN
ftr-354	31	5	mary	mary	PROPN
ftr-354	31	6	radford	radford	PROPN
ftr-354	31	7	and	and	CCONJ
ftr-354	31	8	mr	mr	PROPN
ftr-354	31	9	.	.	PROPN
ftr-354	31	10	willard	willard	PROPN
ftr-354	31	11	timm	timm	PROPN
ftr-354	31	12	,	,	PUNCT
ftr-354	31	13	his	his	PRON
ftr-354	31	14	colleagues	colleague	NOUN
ftr-354	31	15	at	at	ADP
ftr-354	31	16	the	the	DET
ftr-354	31	17	college	college	NOUN
ftr-354	31	18	of	of	ADP
ftr-354	31	19	law	law	NOUN
ftr-354	31	20	,	,	PUNCT
ftr-354	31	21	mr	mr	PROPN
ftr-354	31	22	.	.	PROPN
ftr-354	31	23	stanley	stanley	PROPN
ftr-354	31	24	hackett	hackett	PROPN
ftr-354	31	25	of	of	ADP
ftr-354	31	26	troutman	troutman	PROPN
ftr-354	31	27	and	and	CCONJ
ftr-354	31	28	sanders	sander	NOUN
ftr-354	31	29	,	,	PUNCT
ftr-354	31	30	and	and	CCONJ
ftr-354	31	31	mr	mr	PROPN
ftr-354	31	32	.	.	PROPN
ftr-354	31	33	rob	rob	PROPN
ftr-354	31	34	holzman	holzman	PROPN
ftr-354	31	35	,	,	PUNCT
ftr-354	31	36	managing	manage	VERB
ftr-354	31	37	director	director	NOUN
ftr-354	31	38	,	,	PUNCT
ftr-354	31	39	crestview	crestview	PROPN
ftr-354	31	40	capital	capital	NOUN
ftr-354	31	41	advisors	advisor	NOUN
ftr-354	31	42	,	,	PUNCT
ftr-354	31	43	for	for	ADP
ftr-354	31	44	their	their	PRON
ftr-354	31	45	very	very	ADV
ftr-354	31	46	helpful	helpful	ADJ
ftr-354	31	47	comments	comment	NOUN
ftr-354	31	48	on	on	ADP
ftr-354	31	49	various	various	ADJ
ftr-354	31	50	drafts	draft	NOUN
ftr-354	31	51	of	of	ADP
ftr-354	31	52	this	this	DET
ftr-354	31	53	article	article	NOUN
ftr-354	31	54	.	.	PUNCT
ftr-354	32	1	1	1	X
ftr-354	32	2	.	.	X
ftr-354	32	3	investment	investment	NOUN
ftr-354	32	4	during	during	ADP
ftr-354	32	5	2008	2008	NUM
ftr-354	32	6	in	in	ADP
ftr-354	32	7	equipment	equipment	NOUN
ftr-354	32	8	and	and	CCONJ
ftr-354	32	9	software	software	NOUN
ftr-354	32	10	exceeded	exceed	VERB
ftr-354	32	11	$	$	SYM
ftr-354	32	12	1.1	1.1	NUM
ftr-354	32	13	trillion	trillion	NUM
ftr-354	32	14	.	.	PUNCT
ftr-354	33	1	bureau	bureau	PROPN
ftr-354	33	2	of	of	ADP
ftr-354	33	3	economics	economic	NOUN
ftr-354	33	4	analysis	analysis	NOUN
ftr-354	33	5	,	,	PUNCT
ftr-354	33	6	national	national	ADJ
ftr-354	33	7	income	income	NOUN
ftr-354	33	8	and	and	CCONJ
ftr-354	33	9	products	product	NOUN
ftr-354	33	10	accounts	account	NOUN
ftr-354	33	11	,	,	PUNCT
ftr-354	33	12	fixed	fix	VERB
ftr-354	33	13	asset	asset	NOUN
ftr-354	33	14	accounts	account	NOUN
ftr-354	33	15	,	,	PUNCT
ftr-354	33	16	available	available	ADJ
ftr-354	33	17	at	at	ADP
ftr-354	33	18	http://www.bea.gov/national/fa2004/e&s.pdf	http://www.bea.gov/national/fa2004/e&s.pdf	PROPN
ftr-354	33	19	.	.	PUNCT
ftr-354	34	1	see	see	VERB
ftr-354	34	2	also	also	ADV
ftr-354	34	3	,	,	PUNCT
ftr-354	34	4	equipment	equipment	NOUN
ftr-354	34	5	leasing	leasing	NOUN
ftr-354	34	6	&	&	CCONJ
ftr-354	34	7	finance	finance	PROPN
ftr-354	34	8	foundation	foundation	PROPN
ftr-354	34	9	,	,	PUNCT
ftr-354	34	10	u.s	u.s	PROPN
ftr-354	34	11	.	.	PROPN
ftr-354	34	12	equipment	equipment	NOUN
ftr-354	34	13	finance	finance	NOUN
ftr-354	34	14	market	market	NOUN
ftr-354	34	15	study	study	NOUN
ftr-354	34	16	,	,	PUNCT
ftr-354	34	17	2007	2007	NUM
ftr-354	34	18	-	-	SYM
ftr-354	34	19	2008	2008	NUM
ftr-354	34	20	.	.	PUNCT
ftr-354	35	1	2	2	X
ftr-354	35	2	.	.	X
ftr-354	35	3	the	the	DET
ftr-354	35	4	term	term	NOUN
ftr-354	35	5	"	"	PUNCT
ftr-354	35	6	cost	cost	NOUN
ftr-354	35	7	recovery	recovery	NOUN
ftr-354	35	8	deductions	deduction	NOUN
ftr-354	35	9	"	"	PUNCT
ftr-354	35	10	or	or	CCONJ
ftr-354	35	11	"	"	PUNCT
ftr-354	35	12	crd	crd	NOUN
ftr-354	35	13	"	"	PUNCT
ftr-354	35	14	will	will	AUX
ftr-354	35	15	be	be	AUX
ftr-354	35	16	used	use	VERB
ftr-354	35	17	in	in	ADP
ftr-354	35	18	this	this	DET
ftr-354	35	19	paper	paper	NOUN
ftr-354	35	20	to	to	PART
ftr-354	35	21	describe	describe	VERB
ftr-354	35	22	both	both	DET
ftr-354	35	23	depreciation	depreciation	NOUN
ftr-354	35	24	and	and	CCONJ
ftr-354	35	25	amortizations	amortization	NOUN
ftr-354	35	26	deductions	deduction	NOUN
ftr-354	35	27	.	.	PUNCT
ftr-354	36	1	it	it	PRON
ftr-354	36	2	is	be	AUX
ftr-354	36	3	common	common	ADJ
ftr-354	36	4	for	for	ADP
ftr-354	36	5	depreciation	depreciation	NOUN
ftr-354	36	6	to	to	PART
ftr-354	36	7	describe	describe	VERB
ftr-354	36	8	cost	cost	NOUN
ftr-354	36	9	allocation	allocation	NOUN
ftr-354	36	10	of	of	ADP
ftr-354	36	11	tangible	tangible	ADJ
ftr-354	36	12	property	property	NOUN
ftr-354	36	13	and	and	CCONJ
ftr-354	36	14	for	for	SCONJ
ftr-354	36	15	amortization	amortization	NOUN
ftr-354	36	16	to	to	PART
ftr-354	36	17	describe	describe	VERB
ftr-354	36	18	that	that	DET
ftr-354	36	19	allocation	allocation	NOUN
ftr-354	36	20	for	for	ADP
ftr-354	36	21	intangible	intangible	ADJ
ftr-354	36	22	property	property	NOUN
ftr-354	36	23	.	.	PUNCT
ftr-354	37	1	investing	invest	VERB
ftr-354	37	2	in	in	ADP
ftr-354	37	3	new	new	ADJ
ftr-354	37	4	equipment	equipment	NOUN
ftr-354	37	5	or	or	CCONJ
ftr-354	37	6	other	other	ADJ
ftr-354	37	7	business	business	NOUN
ftr-354	37	8	property	property	NOUN
ftr-354	37	9	may	may	AUX
ftr-354	37	10	also	also	ADV
ftr-354	37	11	generate	generate	VERB
ftr-354	37	12	tax	tax	NOUN
ftr-354	37	13	credits	credit	NOUN
ftr-354	37	14	that	that	PRON
ftr-354	37	15	reduce	reduce	VERB
ftr-354	37	16	tax	tax	NOUN
ftr-354	37	17	liability	liability	NOUN
ftr-354	37	18	on	on	ADP
ftr-354	37	19	a	a	DET
ftr-354	37	20	dollarfor	dollarfor	NOUN
ftr-354	37	21	-	-	PUNCT
ftr-354	37	22	dollar	dollar	NOUN
ftr-354	37	23	basis	basis	NOUN
ftr-354	37	24	.	.	PUNCT
ftr-354	38	1	discussed	discuss	VERB
ftr-354	38	2	at	at	ADP
ftr-354	38	3	section	section	NOUN
ftr-354	38	4	v	v	ADP
ftr-354	38	5	of	of	ADP
ftr-354	38	6	this	this	DET
ftr-354	38	7	paper	paper	NOUN
ftr-354	38	8	are	be	AUX
ftr-354	38	9	two	two	NUM
ftr-354	38	10	property	property	NOUN
ftr-354	38	11	related	relate	VERB
ftr-354	38	12	credits	credit	NOUN
ftr-354	38	13	:	:	PUNCT
ftr-354	38	14	the	the	DET
ftr-354	38	15	low	low	ADJ
ftr-354	38	16	-	-	PUNCT
ftr-354	38	17	income	income	NOUN
ftr-354	38	18	housing	housing	NOUN
ftr-354	38	19	credit	credit	NOUN
ftr-354	38	20	and	and	CCONJ
ftr-354	38	21	the	the	DET
ftr-354	38	22	new	new	ADJ
ftr-354	38	23	market	market	NOUN
ftr-354	38	24	's	's	PART
ftr-354	38	25	tax	tax	NOUN
ftr-354	38	26	credit	credit	NOUN
ftr-354	38	27	.	.	PUNCT
ftr-354	39	1	irc	irc	PROPN
ftr-354	39	2	§	§	PROPN
ftr-354	39	3	§	§	PROPN
ftr-354	39	4	42	42	NUM
ftr-354	39	5	and	and	CCONJ
ftr-354	39	6	45d	45d	NOUN
ftr-354	39	7	.	.	PUNCT
ftr-354	40	1	2010	2010	NUM
ftr-354	40	2	]	]	PUNCT
ftr-354	40	3	269	269	NUM
ftr-354	40	4	florida	florida	PROPN
ftr-354	40	5	tax	tax	NOUN
ftr-354	40	6	review	review	NOUN
ftr-354	40	7	qualifies	qualify	VERB
ftr-354	40	8	,	,	PUNCT
ftr-354	40	9	for	for	ADP
ftr-354	40	10	federal	federal	ADJ
ftr-354	40	11	income	income	NOUN
ftr-354	40	12	tax	tax	NOUN
ftr-354	40	13	purposes	purpose	NOUN
ftr-354	40	14	,	,	PUNCT
ftr-354	40	15	as	as	ADP
ftr-354	40	16	a	a	DET
ftr-354	40	17	true	true	ADJ
ftr-354	40	18	lease	lease	NOUN
ftr-354	40	19	,	,	PUNCT
ftr-354	40	20	i.e.	i.e.	X
ftr-354	40	21	a	a	DET
ftr-354	40	22	lease	lease	NOUN
ftr-354	40	23	in	in	ADP
ftr-354	40	24	which	which	PRON
ftr-354	40	25	the	the	DET
ftr-354	40	26	lessor	lessor	NOUN
ftr-354	40	27	is	be	AUX
ftr-354	40	28	treated	treat	VERB
ftr-354	40	29	as	as	ADP
ftr-354	40	30	the	the	DET
ftr-354	40	31	true	true	ADJ
ftr-354	40	32	owner	owner	NOUN
ftr-354	40	33	of	of	ADP
ftr-354	40	34	the	the	DET
ftr-354	40	35	property	property	NOUN
ftr-354	40	36	.	.	PUNCT
ftr-354	41	1	this	this	DET
ftr-354	41	2	proposal	proposal	NOUN
ftr-354	41	3	is	be	AUX
ftr-354	41	4	timely	timely	ADJ
ftr-354	41	5	because	because	SCONJ
ftr-354	41	6	of	of	ADP
ftr-354	41	7	the	the	DET
ftr-354	41	8	proliferation	proliferation	NOUN
ftr-354	41	9	of	of	ADP
ftr-354	41	10	property	property	NOUN
ftr-354	41	11	related	relate	VERB
ftr-354	41	12	tax	tax	NOUN
ftr-354	41	13	incentives	incentive	NOUN
ftr-354	41	14	.	.	PUNCT
ftr-354	42	1	congress	congress	PROPN
ftr-354	42	2	has	have	AUX
ftr-354	42	3	been	be	AUX
ftr-354	42	4	producing	produce	VERB
ftr-354	42	5	an	an	DET
ftr-354	42	6	expanding	expand	VERB
ftr-354	42	7	inventory	inventory	NOUN
ftr-354	42	8	of	of	ADP
ftr-354	42	9	accelerated	accelerate	VERB
ftr-354	42	10	cost	cost	NOUN
ftr-354	42	11	recovery	recovery	NOUN
ftr-354	42	12	provisions	provision	NOUN
ftr-354	42	13	and	and	CCONJ
ftr-354	42	14	property	property	NOUN
ftr-354	42	15	related	relate	VERB
ftr-354	42	16	credits	credit	NOUN
ftr-354	42	17	in	in	ADP
ftr-354	42	18	an	an	DET
ftr-354	42	19	effort	effort	NOUN
ftr-354	42	20	to	to	PART
ftr-354	42	21	achieve	achieve	VERB
ftr-354	42	22	a	a	DET
ftr-354	42	23	variety	variety	NOUN
ftr-354	42	24	of	of	ADP
ftr-354	42	25	non	non	ADJ
ftr-354	42	26	revenue	revenue	NOUN
ftr-354	42	27	raising	raise	VERB
ftr-354	42	28	policy	policy	NOUN
ftr-354	42	29	objectives	objective	NOUN
ftr-354	42	30	.	.	PUNCT
ftr-354	43	1	unless	unless	SCONJ
ftr-354	43	2	tax	tax	NOUN
ftr-354	43	3	benefits	benefit	NOUN
ftr-354	43	4	are	be	AUX
ftr-354	43	5	able	able	ADJ
ftr-354	43	6	to	to	PART
ftr-354	43	7	be	be	AUX
ftr-354	43	8	transferred	transfer	VERB
ftr-354	43	9	,	,	PUNCT
ftr-354	43	10	the	the	DET
ftr-354	43	11	intended	intend	VERB
ftr-354	43	12	impact	impact	NOUN
ftr-354	43	13	of	of	ADP
ftr-354	43	14	tax	tax	NOUN
ftr-354	43	15	incentive	incentive	NOUN
ftr-354	43	16	legislation	legislation	NOUN
ftr-354	43	17	,	,	PUNCT
ftr-354	43	18	including	include	VERB
ftr-354	43	19	economic	economic	ADJ
ftr-354	43	20	stimulus	stimulus	ADJ
ftr-354	43	21	legislation	legislation	NOUN
ftr-354	43	22	,	,	PUNCT
ftr-354	43	23	will	will	AUX
ftr-354	43	24	likely	likely	ADV
ftr-354	43	25	not	not	PART
ftr-354	43	26	be	be	AUX
ftr-354	43	27	achieved	achieve	VERB
ftr-354	43	28	,	,	PUNCT
ftr-354	43	29	and	and	CCONJ
ftr-354	43	30	the	the	DET
ftr-354	43	31	nation	nation	NOUN
ftr-354	43	32	's	's	PART
ftr-354	43	33	economy	economy	NOUN
ftr-354	43	34	will	will	AUX
ftr-354	43	35	not	not	PART
ftr-354	43	36	expand	expand	VERB
ftr-354	43	37	as	as	SCONJ
ftr-354	43	38	expected	expect	VERB
ftr-354	43	39	.	.	PUNCT
ftr-354	44	1	the	the	DET
ftr-354	44	2	proliferation	proliferation	NOUN
ftr-354	44	3	of	of	ADP
ftr-354	44	4	tax	tax	NOUN
ftr-354	44	5	benefits	benefit	NOUN
ftr-354	44	6	also	also	ADV
ftr-354	44	7	has	have	AUX
ftr-354	44	8	exacerbated	exacerbate	VERB
ftr-354	44	9	distortions	distortion	NOUN
ftr-354	44	10	in	in	ADP
ftr-354	44	11	the	the	DET
ftr-354	44	12	relative	relative	ADJ
ftr-354	44	13	competitiveness	competitiveness	NOUN
ftr-354	44	14	of	of	ADP
ftr-354	44	15	lessors	lessor	NOUN
ftr-354	44	16	as	as	ADV
ftr-354	44	17	well	well	ADV
ftr-354	44	18	as	as	ADP
ftr-354	44	19	in	in	ADP
ftr-354	44	20	the	the	DET
ftr-354	44	21	decision	decision	NOUN
ftr-354	44	22	making	making	NOUN
ftr-354	44	23	of	of	ADP
ftr-354	44	24	lessees	lessee	NOUN
ftr-354	44	25	.	.	PUNCT
ftr-354	45	1	finally	finally	ADV
ftr-354	45	2	,	,	PUNCT
ftr-354	45	3	both	both	DET
ftr-354	45	4	cash	cash	NOUN
ftr-354	45	5	flow	flow	NOUN
ftr-354	45	6	and	and	CCONJ
ftr-354	45	7	reported	report	VERB
ftr-354	45	8	earnings	earning	NOUN
ftr-354	45	9	of	of	ADP
ftr-354	45	10	the	the	DET
ftr-354	45	11	parties	party	NOUN
ftr-354	45	12	is	be	AUX
ftr-354	45	13	negatively	negatively	ADV
ftr-354	45	14	affected	affect	VERB
ftr-354	45	15	by	by	ADP
ftr-354	45	16	current	current	ADJ
ftr-354	45	17	law	law	NOUN
ftr-354	45	18	constraints	constraint	NOUN
ftr-354	45	19	on	on	ADP
ftr-354	45	20	tax	tax	NOUN
ftr-354	45	21	benefit	benefit	NOUN
ftr-354	45	22	transferability	transferability	NOUN
ftr-354	45	23	.	.	PUNCT
ftr-354	46	1	as	as	SCONJ
ftr-354	46	2	the	the	DET
ftr-354	46	3	discussion	discussion	NOUN
ftr-354	46	4	of	of	ADP
ftr-354	46	5	microeconomic	microeconomic	ADJ
ftr-354	46	6	principles	principle	NOUN
ftr-354	46	7	set	set	VERB
ftr-354	46	8	forth	forth	ADV
ftr-354	46	9	below	below	ADV
ftr-354	46	10	will	will	AUX
ftr-354	46	11	demonstrate	demonstrate	VERB
ftr-354	46	12	,	,	PUNCT
ftr-354	46	13	permitting	permit	VERB
ftr-354	46	14	tax	tax	NOUN
ftr-354	46	15	benefits	benefit	NOUN
ftr-354	46	16	to	to	PART
ftr-354	46	17	be	be	AUX
ftr-354	46	18	sold	sell	VERB
ftr-354	46	19	will	will	AUX
ftr-354	46	20	increase	increase	VERB
ftr-354	46	21	their	their	PRON
ftr-354	46	22	efficiency	efficiency	NOUN
ftr-354	46	23	.	.	PUNCT
ftr-354	47	1	for	for	ADP
ftr-354	47	2	example	example	NOUN
ftr-354	47	3	,	,	PUNCT
ftr-354	47	4	a	a	DET
ftr-354	47	5	lessor	lessor	NOUN
ftr-354	47	6	of	of	ADP
ftr-354	47	7	equipment	equipment	NOUN
ftr-354	47	8	may	may	AUX
ftr-354	47	9	elect	elect	VERB
ftr-354	47	10	to	to	PART
ftr-354	47	11	sell	sell	VERB
ftr-354	47	12	some	some	PRON
ftr-354	47	13	or	or	CCONJ
ftr-354	47	14	all	all	PRON
ftr-354	47	15	of	of	ADP
ftr-354	47	16	the	the	DET
ftr-354	47	17	equipment	equipment	NOUN
ftr-354	47	18	's	's	PART
ftr-354	47	19	crd	crd	NOUN
ftr-354	47	20	to	to	ADP
ftr-354	47	21	the	the	DET
ftr-354	47	22	lessee	lessee	NOUN
ftr-354	47	23	.	.	PUNCT
ftr-354	48	1	the	the	DET
ftr-354	48	2	taxpayer	taxpayer	NOUN
ftr-354	48	3	may	may	AUX
ftr-354	48	4	prefer	prefer	VERB
ftr-354	48	5	to	to	PART
ftr-354	48	6	convert	convert	VERB
ftr-354	48	7	these	these	DET
ftr-354	48	8	tax	tax	NOUN
ftr-354	48	9	benefits	benefit	NOUN
ftr-354	48	10	into	into	ADP
ftr-354	48	11	cash	cash	NOUN
ftr-354	48	12	because	because	SCONJ
ftr-354	48	13	it	it	PRON
ftr-354	48	14	may	may	AUX
ftr-354	48	15	not	not	PART
ftr-354	48	16	be	be	AUX
ftr-354	48	17	in	in	ADP
ftr-354	48	18	a	a	DET
ftr-354	48	19	position	position	NOUN
ftr-354	48	20	to	to	PART
ftr-354	48	21	realize	realize	VERB
ftr-354	48	22	part	part	NOUN
ftr-354	48	23	or	or	CCONJ
ftr-354	48	24	all	all	PRON
ftr-354	48	25	of	of	ADP
ftr-354	48	26	the	the	DET
ftr-354	48	27	tax	tax	NOUN
ftr-354	48	28	savings	saving	NOUN
ftr-354	48	29	that	that	PRON
ftr-354	48	30	the	the	DET
ftr-354	48	31	deductions	deduction	NOUN
ftr-354	48	32	could	could	AUX
ftr-354	48	33	generate	generate	VERB
ftr-354	48	34	.	.	PUNCT
ftr-354	49	1	the	the	DET
ftr-354	49	2	tax	tax	NOUN
ftr-354	49	3	benefits	benefit	NOUN
ftr-354	49	4	,	,	PUNCT
ftr-354	49	5	themselves	themselves	PRON
ftr-354	49	6	,	,	PUNCT
ftr-354	49	7	may	may	AUX
ftr-354	49	8	not	not	PART
ftr-354	49	9	be	be	AUX
ftr-354	49	10	worth	worth	ADJ
ftr-354	49	11	to	to	ADP
ftr-354	49	12	the	the	DET
ftr-354	49	13	property	property	NOUN
ftr-354	49	14	owner	owner	NOUN
ftr-354	49	15	what	what	PRON
ftr-354	49	16	they	they	PRON
ftr-354	49	17	may	may	AUX
ftr-354	49	18	be	be	AUX
ftr-354	49	19	worth	worth	ADJ
ftr-354	49	20	to	to	ADP
ftr-354	49	21	the	the	DET
ftr-354	49	22	transferee	transferee	NOUN
ftr-354	49	23	.	.	PUNCT
ftr-354	50	1	if	if	SCONJ
ftr-354	50	2	the	the	DET
ftr-354	50	3	lessor	lessor	NOUN
ftr-354	50	4	were	be	AUX
ftr-354	50	5	permitted	permit	VERB
ftr-354	50	6	to	to	PART
ftr-354	50	7	liquidate	liquidate	VERB
ftr-354	50	8	the	the	DET
ftr-354	50	9	tax	tax	NOUN
ftr-354	50	10	benefits	benefit	NOUN
ftr-354	50	11	,	,	PUNCT
ftr-354	50	12	the	the	DET
ftr-354	50	13	lessor	lessor	NOUN
ftr-354	50	14	would	would	AUX
ftr-354	50	15	be	be	AUX
ftr-354	50	16	able	able	ADJ
ftr-354	50	17	to	to	PART
ftr-354	50	18	reduce	reduce	VERB
ftr-354	50	19	rent	rent	NOUN
ftr-354	50	20	,	,	PUNCT
ftr-354	50	21	yet	yet	CCONJ
ftr-354	50	22	derive	derive	VERB
ftr-354	50	23	the	the	DET
ftr-354	50	24	same	same	ADJ
ftr-354	50	25	after	after	ADP
ftr-354	50	26	-	-	PUNCT
ftr-354	50	27	tax	tax	NOUN
ftr-354	50	28	return	return	NOUN
ftr-354	50	29	from	from	ADP
ftr-354	50	30	its	its	PRON
ftr-354	50	31	investment	investment	NOUN
ftr-354	50	32	.	.	PUNCT
ftr-354	51	1	the	the	DET
ftr-354	51	2	government	government	NOUN
ftr-354	51	3	should	should	AUX
ftr-354	51	4	be	be	AUX
ftr-354	51	5	indifferent	indifferent	ADJ
ftr-354	51	6	as	as	ADP
ftr-354	51	7	to	to	AUX
ftr-354	51	8	which	which	DET
ftr-354	51	9	party	party	NOUN
ftr-354	51	10	to	to	ADP
ftr-354	51	11	the	the	DET
ftr-354	51	12	transaction	transaction	NOUN
ftr-354	51	13	utilizes	utilize	VERB
ftr-354	51	14	the	the	DET
ftr-354	51	15	tax	tax	NOUN
ftr-354	51	16	benefit	benefit	NOUN
ftr-354	51	17	so	so	ADV
ftr-354	51	18	long	long	ADV
ftr-354	51	19	as	as	SCONJ
ftr-354	51	20	they	they	PRON
ftr-354	51	21	are	be	AUX
ftr-354	51	22	used	use	VERB
ftr-354	51	23	for	for	ADP
ftr-354	51	24	the	the	DET
ftr-354	51	25	intended	intended	ADJ
ftr-354	51	26	purpose	purpose	NOUN
ftr-354	51	27	.	.	PUNCT
ftr-354	52	1	nearly	nearly	ADV
ftr-354	52	2	30	30	NUM
ftr-354	52	3	years	year	NOUN
ftr-354	52	4	ago	ago	ADV
ftr-354	52	5	,	,	PUNCT
ftr-354	52	6	in	in	ADP
ftr-354	52	7	the	the	DET
ftr-354	52	8	economic	economic	ADJ
ftr-354	52	9	recovery	recovery	NOUN
ftr-354	52	10	tax	tax	NOUN
ftr-354	52	11	act	act	NOUN
ftr-354	52	12	of	of	ADP
ftr-354	52	13	1981	1981	NUM
ftr-354	52	14	(	(	PUNCT
ftr-354	52	15	"	"	PUNCT
ftr-354	52	16	erta	erta	NOUN
ftr-354	52	17	"	"	PUNCT
ftr-354	52	18	)	)	PUNCT
ftr-354	52	19	,	,	PUNCT
ftr-354	52	20	congress	congress	PROPN
ftr-354	52	21	enacted	enact	VERB
ftr-354	52	22	,	,	PUNCT
ftr-354	52	23	then	then	ADV
ftr-354	52	24	almost	almost	ADV
ftr-354	52	25	immediately	immediately	ADV
ftr-354	52	26	repealed	repeal	VERB
ftr-354	52	27	,	,	PUNCT
ftr-354	52	28	legislation	legislation	NOUN
ftr-354	52	29	referred	refer	VERB
ftr-354	52	30	to	to	ADP
ftr-354	52	31	as	as	ADP
ftr-354	52	32	"	"	PUNCT
ftr-354	52	33	sale	sale	NOUN
ftr-354	52	34	harbor	harbor	NOUN
ftr-354	52	35	leasing	leasing	NOUN
ftr-354	52	36	.	.	PUNCT
ftr-354	52	37	'a	'a	PART
ftr-354	53	1	it	it	PRON
ftr-354	53	2	was	be	AUX
ftr-354	53	3	radical	radical	ADJ
ftr-354	53	4	tax	tax	NOUN
ftr-354	53	5	legislation	legislation	NOUN
ftr-354	53	6	that	that	PRON
ftr-354	53	7	was	be	AUX
ftr-354	53	8	3	3	NUM
ftr-354	53	9	.	.	PUNCT
ftr-354	54	1	a	a	DET
ftr-354	54	2	true	true	ADJ
ftr-354	54	3	lease	lease	NOUN
ftr-354	54	4	for	for	ADP
ftr-354	54	5	tax	tax	NOUN
ftr-354	54	6	purposes	purpose	NOUN
ftr-354	54	7	is	be	AUX
ftr-354	54	8	defined	define	VERB
ftr-354	54	9	in	in	ADP
ftr-354	54	10	rev	rev	PROPN
ftr-354	54	11	.	.	PROPN
ftr-354	54	12	proc	proc	PROPN
ftr-354	54	13	.	.	PUNCT
ftr-354	55	1	2001	2001	NUM
ftr-354	55	2	-	-	SYM
ftr-354	55	3	28	28	NUM
ftr-354	55	4	,	,	PUNCT
ftr-354	55	5	2001	2001	NUM
ftr-354	55	6	-	-	SYM
ftr-354	55	7	1	1	NUM
ftr-354	55	8	c.b	c.b	PROPN
ftr-354	55	9	.	.	PROPN
ftr-354	55	10	1156	1156	NUM
ftr-354	55	11	.	.	PUNCT
ftr-354	56	1	the	the	DET
ftr-354	56	2	factors	factor	NOUN
ftr-354	56	3	set	set	VERB
ftr-354	56	4	forth	forth	ADP
ftr-354	56	5	in	in	ADP
ftr-354	56	6	the	the	DET
ftr-354	56	7	guidelines	guideline	NOUN
ftr-354	56	8	include	include	VERB
ftr-354	56	9	representations	representation	NOUN
ftr-354	56	10	relating	relate	VERB
ftr-354	56	11	to	to	ADP
ftr-354	56	12	:	:	PUNCT
ftr-354	56	13	the	the	DET
ftr-354	56	14	minimum	minimum	ADJ
ftr-354	56	15	unconditional	unconditional	ADJ
ftr-354	56	16	at	at	ADP
ftr-354	56	17	risk	risk	NOUN
ftr-354	56	18	investment	investment	NOUN
ftr-354	56	19	of	of	ADP
ftr-354	56	20	the	the	DET
ftr-354	56	21	lessor	lessor	NOUN
ftr-354	56	22	,	,	PUNCT
ftr-354	56	23	renewal	renewal	NOUN
ftr-354	56	24	or	or	CCONJ
ftr-354	56	25	extension	extension	NOUN
ftr-354	56	26	options	option	NOUN
ftr-354	56	27	,	,	PUNCT
ftr-354	56	28	purchase	purchase	NOUN
ftr-354	56	29	or	or	CCONJ
ftr-354	56	30	sale	sale	NOUN
ftr-354	56	31	rights	right	NOUN
ftr-354	56	32	,	,	PUNCT
ftr-354	56	33	the	the	DET
ftr-354	56	34	lessee	lessee	NOUN
ftr-354	56	35	's	's	PART
ftr-354	56	36	investment	investment	NOUN
ftr-354	56	37	in	in	ADP
ftr-354	56	38	the	the	DET
ftr-354	56	39	property	property	NOUN
ftr-354	56	40	.	.	PUNCT
ftr-354	57	1	these	these	DET
ftr-354	57	2	guidelines	guideline	NOUN
ftr-354	57	3	superseded	supersede	VERB
ftr-354	57	4	earlier	early	ADJ
ftr-354	57	5	guidelines	guideline	NOUN
ftr-354	57	6	.	.	PUNCT
ftr-354	58	1	rev	rev	PROPN
ftr-354	58	2	.	.	PROPN
ftr-354	58	3	proc	proc	PROPN
ftr-354	58	4	.	.	PUNCT
ftr-354	59	1	75	75	NUM
ftr-354	59	2	-	-	SYM
ftr-354	59	3	21	21	NUM
ftr-354	59	4	,	,	PUNCT
ftr-354	59	5	1975	1975	NUM
ftr-354	59	6	-	-	SYM
ftr-354	59	7	1	1	NUM
ftr-354	59	8	c.b	c.b	PROPN
ftr-354	59	9	.	.	PROPN
ftr-354	59	10	715	715	NUM
ftr-354	59	11	;	;	PUNCT
ftr-354	59	12	rev	rev	PROPN
ftr-354	59	13	.	.	PROPN
ftr-354	59	14	rul	rul	NOUN
ftr-354	59	15	.	.	PUNCT
ftr-354	60	1	55	55	NUM
ftr-354	60	2	-	-	SYM
ftr-354	60	3	540	540	NUM
ftr-354	60	4	,	,	PUNCT
ftr-354	60	5	1955	1955	NUM
ftr-354	60	6	-	-	SYM
ftr-354	60	7	2	2	NUM
ftr-354	60	8	c.b	c.b	PROPN
ftr-354	60	9	.	.	PROPN
ftr-354	60	10	39	39	NUM
ftr-354	60	11	.	.	PUNCT
ftr-354	61	1	for	for	ADP
ftr-354	61	2	a	a	DET
ftr-354	61	3	comprehensive	comprehensive	ADJ
ftr-354	61	4	and	and	CCONJ
ftr-354	61	5	critical	critical	ADJ
ftr-354	61	6	analysis	analysis	NOUN
ftr-354	61	7	of	of	ADP
ftr-354	61	8	the	the	DET
ftr-354	61	9	linkage	linkage	NOUN
ftr-354	61	10	between	between	ADP
ftr-354	61	11	property	property	NOUN
ftr-354	61	12	ownership	ownership	NOUN
ftr-354	61	13	and	and	CCONJ
ftr-354	61	14	taxation	taxation	NOUN
ftr-354	61	15	,	,	PUNCT
ftr-354	61	16	in	in	ADP
ftr-354	61	17	general	general	ADJ
ftr-354	61	18	,	,	PUNCT
ftr-354	61	19	see	see	INTJ
ftr-354	61	20	,	,	PUNCT
ftr-354	61	21	noel	noel	PROPN
ftr-354	61	22	b.	b.	PROPN
ftr-354	61	23	cunningham	cunningham	PROPN
ftr-354	61	24	and	and	CCONJ
ftr-354	61	25	deborah	deborah	PROPN
ftr-354	61	26	h.	h.	PROPN
ftr-354	61	27	schenk	schenk	PROPN
ftr-354	61	28	,	,	PUNCT
ftr-354	61	29	taxation	taxation	NOUN
ftr-354	61	30	without	without	ADP
ftr-354	61	31	realization	realization	NOUN
ftr-354	61	32	:	:	PUNCT
ftr-354	61	33	a	a	DET
ftr-354	61	34	"	"	PUNCT
ftr-354	61	35	revolutionary	revolutionary	ADJ
ftr-354	61	36	"	"	PUNCT
ftr-354	61	37	approach	approach	NOUN
ftr-354	61	38	to	to	ADP
ftr-354	61	39	ownership	ownership	NOUN
ftr-354	61	40	,	,	PUNCT
ftr-354	61	41	47	47	NUM
ftr-354	61	42	tax	tax	NOUN
ftr-354	61	43	l.	l.	PROPN
ftr-354	61	44	rev	rev	PROPN
ftr-354	61	45	.	.	PROPN
ftr-354	62	1	725	725	NUM
ftr-354	62	2	(	(	PUNCT
ftr-354	62	3	1991	1991	NUM
ftr-354	62	4	-	-	SYM
ftr-354	62	5	1992	1992	NUM
ftr-354	62	6	)	)	PUNCT
ftr-354	62	7	.	.	PUNCT
ftr-354	63	1	4	4	X
ftr-354	63	2	.	.	X
ftr-354	63	3	pub	pub	NOUN
ftr-354	63	4	.	.	PUNCT
ftr-354	64	1	l.	l.	PROPN
ftr-354	64	2	no	no	INTJ
ftr-354	64	3	.	.	PROPN
ftr-354	65	1	97	97	NUM
ftr-354	65	2	-	-	SYM
ftr-354	65	3	34	34	NUM
ftr-354	65	4	,	,	PUNCT
ftr-354	65	5	95	95	NUM
ftr-354	65	6	stat	stat	NOUN
ftr-354	65	7	.	.	PUNCT
ftr-354	66	1	172	172	NUM
ftr-354	66	2	(	(	PUNCT
ftr-354	66	3	1981	1981	NUM
ftr-354	66	4	)	)	PUNCT
ftr-354	66	5	.	.	PUNCT
ftr-354	67	1	this	this	DET
ftr-354	67	2	provision	provision	NOUN
ftr-354	67	3	was	be	AUX
ftr-354	67	4	intended	intend	VERB
ftr-354	67	5	to	to	PART
ftr-354	67	6	increase	increase	VERB
ftr-354	67	7	the	the	DET
ftr-354	67	8	likelihood	likelihood	NOUN
ftr-354	67	9	that	that	SCONJ
ftr-354	67	10	the	the	DET
ftr-354	67	11	cash	cash	NOUN
ftr-354	67	12	flow	flow	NOUN
ftr-354	67	13	benefit	benefit	NOUN
ftr-354	67	14	would	would	AUX
ftr-354	67	15	be	be	AUX
ftr-354	67	16	realized	realize	VERB
ftr-354	67	17	from	from	ADP
ftr-354	67	18	the	the	DET
ftr-354	67	19	erta	erta	NOUN
ftr-354	67	20	's	's	PART
ftr-354	67	21	liberalized	liberalize	VERB
ftr-354	67	22	cost	cost	NOUN
ftr-354	67	23	recovery	recovery	NOUN
ftr-354	67	24	and	and	CCONJ
ftr-354	67	25	investment	investment	NOUN
ftr-354	67	26	credit	credit	NOUN
ftr-354	67	27	provisions	provision	NOUN
ftr-354	67	28	.	.	PUNCT
ftr-354	68	1	in	in	ADP
ftr-354	68	2	the	the	DET
ftr-354	68	3	tax	tax	NOUN
ftr-354	68	4	equity	equity	NOUN
ftr-354	68	5	and	and	CCONJ
ftr-354	68	6	fiscal	fiscal	ADJ
ftr-354	68	7	responsibility	responsibility	NOUN
ftr-354	68	8	act	act	NOUN
ftr-354	68	9	of	of	ADP
ftr-354	68	10	1982	1982	NUM
ftr-354	68	11	,	,	PUNCT
ftr-354	68	12	pub	pub	NOUN
ftr-354	68	13	.	.	PUNCT
ftr-354	69	1	l.	l.	PROPN
ftr-354	69	2	no	no	INTJ
ftr-354	69	3	.	.	PROPN
ftr-354	70	1	97	97	NUM
ftr-354	70	2	-	-	SYM
ftr-354	70	3	248	248	NUM
ftr-354	70	4	,	,	PUNCT
ftr-354	70	5	96	96	NUM
ftr-354	70	6	stat	stat	NOUN
ftr-354	70	7	.	.	PUNCT
ftr-354	71	1	324	324	NUM
ftr-354	71	2	,	,	PUNCT
ftr-354	71	3	congress	congress	PROPN
ftr-354	71	4	repealed	repeal	VERB
ftr-354	71	5	the	the	DET
ftr-354	71	6	safe	safe	ADJ
ftr-354	71	7	-	-	PUNCT
ftr-354	71	8	harbor	harbor	NOUN
ftr-354	71	9	leasing	leasing	NOUN
ftr-354	71	10	rules	rule	NOUN
ftr-354	71	11	.	.	PUNCT
ftr-354	72	1	270	270	NUM
ftr-354	73	1	[	[	NOUN
ftr-354	73	2	vol	vol	NOUN
ftr-354	73	3	.	.	PUNCT
ftr-354	74	1	10:2	10:2	NUM
ftr-354	74	2	a	a	DET
ftr-354	74	3	proposal	proposal	NOUN
ftr-354	74	4	for	for	ADP
ftr-354	74	5	an	an	DET
ftr-354	74	6	elective	elective	ADJ
ftr-354	74	7	tax	tax	NOUN
ftr-354	74	8	benefits	benefit	NOUN
ftr-354	74	9	transfer	transfer	NOUN
ftr-354	74	10	system	system	NOUN
ftr-354	74	11	significantly	significantly	ADV
ftr-354	74	12	different	different	ADJ
ftr-354	74	13	from	from	ADP
ftr-354	74	14	this	this	DET
ftr-354	74	15	proposal	proposal	NOUN
ftr-354	74	16	.	.	PUNCT
ftr-354	74	17	'	'	PUNCT
ftr-354	75	1	although	although	SCONJ
ftr-354	75	2	it	it	PRON
ftr-354	75	3	also	also	ADV
ftr-354	75	4	permitted	permit	VERB
ftr-354	75	5	tax	tax	NOUN
ftr-354	75	6	benefits	benefit	NOUN
ftr-354	75	7	to	to	PART
ftr-354	75	8	be	be	AUX
ftr-354	75	9	transferred	transfer	VERB
ftr-354	75	10	,	,	PUNCT
ftr-354	75	11	they	they	PRON
ftr-354	75	12	were	be	AUX
ftr-354	75	13	transferrable	transferrable	ADJ
ftr-354	75	14	to	to	ADP
ftr-354	75	15	the	the	DET
ftr-354	75	16	lessor	lessor	NOUN
ftr-354	75	17	,	,	PUNCT
ftr-354	75	18	not	not	PART
ftr-354	75	19	to	to	ADP
ftr-354	75	20	the	the	DET
ftr-354	75	21	actual	actual	ADJ
ftr-354	75	22	user	user	NOUN
ftr-354	75	23	of	of	ADP
ftr-354	75	24	the	the	DET
ftr-354	75	25	property	property	NOUN
ftr-354	75	26	,	,	PUNCT
ftr-354	75	27	as	as	SCONJ
ftr-354	75	28	this	this	PRON
ftr-354	75	29	called	call	VERB
ftr-354	75	30	for	for	ADP
ftr-354	75	31	in	in	ADP
ftr-354	75	32	this	this	DET
ftr-354	75	33	proposal	proposal	NOUN
ftr-354	75	34	.	.	PUNCT
ftr-354	76	1	by	by	ADP
ftr-354	76	2	virtue	virtue	NOUN
ftr-354	76	3	of	of	ADP
ftr-354	76	4	a	a	DET
ftr-354	76	5	fictitious	fictitious	ADJ
ftr-354	76	6	sale	sale	NOUN
ftr-354	76	7	/	/	SYM
ftr-354	76	8	leaseback	leaseback	NOUN
ftr-354	76	9	transaction	transaction	NOUN
ftr-354	76	10	,	,	PUNCT
ftr-354	76	11	the	the	DET
ftr-354	76	12	nominal	nominal	ADJ
ftr-354	76	13	lessor	lessor	NOUN
ftr-354	76	14	became	become	VERB
ftr-354	76	15	the	the	DET
ftr-354	76	16	deemed	deemed	ADJ
ftr-354	76	17	owner	owner	NOUN
ftr-354	76	18	of	of	ADP
ftr-354	76	19	the	the	DET
ftr-354	76	20	property	property	NOUN
ftr-354	76	21	to	to	PART
ftr-354	76	22	whom	whom	PRON
ftr-354	76	23	tax	tax	NOUN
ftr-354	76	24	benefits	benefit	NOUN
ftr-354	76	25	were	be	AUX
ftr-354	76	26	thereby	thereby	ADV
ftr-354	76	27	transferred	transfer	VERB
ftr-354	76	28	.	.	PUNCT
ftr-354	77	1	fundamental	fundamental	ADJ
ftr-354	77	2	tenets	tenet	NOUN
ftr-354	77	3	of	of	ADP
ftr-354	77	4	taxation	taxation	NOUN
ftr-354	77	5	were	be	AUX
ftr-354	77	6	violated	violate	VERB
ftr-354	77	7	in	in	ADP
ftr-354	77	8	the	the	DET
ftr-354	77	9	process	process	NOUN
ftr-354	77	10	,	,	PUNCT
ftr-354	77	11	as	as	SCONJ
ftr-354	77	12	was	be	AUX
ftr-354	77	13	noted	note	VERB
ftr-354	77	14	in	in	ADP
ftr-354	77	15	the	the	DET
ftr-354	77	16	conference	conference	NOUN
ftr-354	77	17	committee	committee	NOUN
ftr-354	77	18	report	report	NOUN
ftr-354	77	19	that	that	PRON
ftr-354	77	20	accompanied	accompany	VERB
ftr-354	77	21	the	the	DET
ftr-354	77	22	legislation	legislation	NOUN
ftr-354	77	23	:	:	PUNCT
ftr-354	77	24	"	"	PUNCT
ftr-354	77	25	the	the	DET
ftr-354	77	26	new	new	ADJ
ftr-354	77	27	provision	provision	NOUN
ftr-354	77	28	is	be	AUX
ftr-354	77	29	a	a	DET
ftr-354	77	30	significant	significant	ADJ
ftr-354	77	31	change	change	NOUN
ftr-354	77	32	overriding	override	VERB
ftr-354	77	33	several	several	ADJ
ftr-354	77	34	fundamental	fundamental	ADJ
ftr-354	77	35	principles	principle	NOUN
ftr-354	77	36	of	of	ADP
ftr-354	77	37	tax	tax	NOUN
ftr-354	77	38	law	law	NOUN
ftr-354	77	39	.	.	PUNCT
ftr-354	78	1	traditionally	traditionally	ADV
ftr-354	78	2	,	,	PUNCT
ftr-354	78	3	the	the	DET
ftr-354	78	4	substance	substance	NOUN
ftr-354	78	5	of	of	ADP
ftr-354	78	6	a	a	DET
ftr-354	78	7	transaction	transaction	NOUN
ftr-354	78	8	rather	rather	ADV
ftr-354	78	9	than	than	ADP
ftr-354	78	10	its	its	PRON
ftr-354	78	11	form	form	NOUN
ftr-354	78	12	controls	control	VERB
ftr-354	78	13	the	the	DET
ftr-354	78	14	tax	tax	NOUN
ftr-354	78	15	consequences	consequence	NOUN
ftr-354	78	16	of	of	ADP
ftr-354	78	17	a	a	DET
ftr-354	78	18	transaction	transaction	NOUN
ftr-354	78	19	.	.	PUNCT
ftr-354	79	1	in	in	ADP
ftr-354	79	2	addition	addition	NOUN
ftr-354	79	3	,	,	PUNCT
ftr-354	79	4	a	a	DET
ftr-354	79	5	transaction	transaction	NOUN
ftr-354	79	6	generally	generally	ADV
ftr-354	79	7	will	will	AUX
ftr-354	79	8	not	not	PART
ftr-354	79	9	be	be	AUX
ftr-354	79	10	given	give	VERB
ftr-354	79	11	effect	effect	NOUN
ftr-354	79	12	for	for	ADP
ftr-354	79	13	tax	tax	NOUN
ftr-354	79	14	purposes	purpose	NOUN
ftr-354	79	15	unless	unless	SCONJ
ftr-354	79	16	it	it	PRON
ftr-354	79	17	serves	serve	VERB
ftr-354	79	18	some	some	DET
ftr-354	79	19	business	business	NOUN
ftr-354	79	20	purpose	purpose	NOUN
ftr-354	79	21	aside	aside	ADV
ftr-354	79	22	from	from	ADP
ftr-354	79	23	reducing	reduce	VERB
ftr-354	79	24	taxes	taxis	NOUN
ftr-354	79	25	.	.	PUNCT
ftr-354	80	1	because	because	SCONJ
ftr-354	80	2	the	the	DET
ftr-354	80	3	leasing	leasing	NOUN
ftr-354	80	4	provision	provision	NOUN
ftr-354	80	5	was	be	AUX
ftr-354	80	6	intended	intend	VERB
ftr-354	80	7	to	to	PART
ftr-354	80	8	be	be	AUX
ftr-354	80	9	only	only	ADV
ftr-354	80	10	a	a	DET
ftr-354	80	11	transferability	transferability	NOUN
ftr-354	80	12	provision	provision	NOUN
ftr-354	80	13	,	,	PUNCT
ftr-354	80	14	many	many	ADJ
ftr-354	80	15	of	of	ADP
ftr-354	80	16	the	the	DET
ftr-354	80	17	transactions	transaction	NOUN
ftr-354	80	18	that	that	PRON
ftr-354	80	19	will	will	AUX
ftr-354	80	20	be	be	AUX
ftr-354	80	21	characterized	characterize	VERB
ftr-354	80	22	as	as	ADP
ftr-354	80	23	a	a	DET
ftr-354	80	24	lease	lease	NOUN
ftr-354	80	25	under	under	ADP
ftr-354	80	26	the	the	DET
ftr-354	80	27	safe	safe	ADJ
ftr-354	80	28	harbor	harbor	NOUN
ftr-354	80	29	will	will	AUX
ftr-354	80	30	have	have	VERB
ftr-354	80	31	no	no	DET
ftr-354	80	32	business	business	NOUN
ftr-354	80	33	purpose	purpose	NOUN
ftr-354	80	34	(	(	PUNCT
ftr-354	80	35	other	other	ADJ
ftr-354	80	36	than	than	SCONJ
ftr-354	80	37	to	to	PART
ftr-354	80	38	transfer	transfer	VERB
ftr-354	80	39	tax	tax	NOUN
ftr-354	80	40	benefits	benefit	NOUN
ftr-354	80	41	)	)	PUNCT
ftr-354	80	42	.	.	PUNCT
ftr-354	81	1	when	when	SCONJ
ftr-354	81	2	the	the	DET
ftr-354	81	3	substance	substance	NOUN
ftr-354	81	4	of	of	ADP
ftr-354	81	5	the	the	DET
ftr-354	81	6	transaction	transaction	NOUN
ftr-354	81	7	is	be	AUX
ftr-354	81	8	examined	examine	VERB
ftr-354	81	9	,	,	PUNCT
ftr-354	81	10	the	the	DET
ftr-354	81	11	transaction	transaction	NOUN
ftr-354	81	12	may	may	AUX
ftr-354	81	13	not	not	PART
ftr-354	81	14	bear	bear	VERB
ftr-354	81	15	any	any	DET
ftr-354	81	16	resemblance	resemblance	NOUN
ftr-354	81	17	to	to	ADP
ftr-354	81	18	a	a	DET
ftr-354	81	19	lease	lease	NOUN
ftr-354	81	20	.	.	PUNCT
ftr-354	82	1	"	"	PUNCT
ftr-354	82	2	'	'	PUNCT
ftr-354	82	3	this	this	DET
ftr-354	82	4	proposal	proposal	NOUN
ftr-354	82	5	does	do	AUX
ftr-354	82	6	not	not	PART
ftr-354	82	7	contravene	contravene	VERB
ftr-354	82	8	any	any	DET
ftr-354	82	9	anti	anti	ADJ
ftr-354	82	10	-	-	ADJ
ftr-354	82	11	tax	tax	ADJ
ftr-354	82	12	avoidance	avoidance	NOUN
ftr-354	82	13	statutory	statutory	ADJ
ftr-354	82	14	provision	provision	NOUN
ftr-354	82	15	or	or	CCONJ
ftr-354	82	16	judicial	judicial	ADJ
ftr-354	82	17	doctrines	doctrine	NOUN
ftr-354	82	18	.	.	PUNCT
ftr-354	83	1	to	to	PART
ftr-354	83	2	respect	respect	VERB
ftr-354	83	3	current	current	ADJ
ftr-354	83	4	law	law	NOUN
ftr-354	83	5	limits	limit	NOUN
ftr-354	83	6	on	on	ADP
ftr-354	83	7	trafficking	traffic	VERB
ftr-354	83	8	in	in	ADP
ftr-354	83	9	tax	tax	NOUN
ftr-354	83	10	benefits	benefit	NOUN
ftr-354	83	11	,	,	PUNCT
ftr-354	83	12	the	the	DET
ftr-354	83	13	proposed	propose	VERB
ftr-354	83	14	system	system	NOUN
ftr-354	83	15	restricts	restrict	VERB
ftr-354	83	16	tax	tax	NOUN
ftr-354	83	17	benefit	benefit	NOUN
ftr-354	83	18	transfers	transfer	NOUN
ftr-354	83	19	to	to	ADP
ftr-354	83	20	the	the	DET
ftr-354	83	21	lessee	lessee	NOUN
ftr-354	83	22	.	.	PUNCT
ftr-354	84	1	the	the	DET
ftr-354	84	2	proposal	proposal	NOUN
ftr-354	84	3	is	be	AUX
ftr-354	84	4	limited	limit	VERB
ftr-354	84	5	to	to	ADP
ftr-354	84	6	tax	tax	NOUN
ftr-354	84	7	benefit	benefit	NOUN
ftr-354	84	8	transfers	transfer	NOUN
ftr-354	84	9	by	by	ADP
ftr-354	84	10	the	the	DET
ftr-354	84	11	true	true	ADJ
ftr-354	84	12	owner	owner	NOUN
ftr-354	84	13	of	of	ADP
ftr-354	84	14	property	property	NOUN
ftr-354	84	15	(	(	PUNCT
ftr-354	84	16	the	the	DET
ftr-354	84	17	lessor	lessor	NOUN
ftr-354	84	18	)	)	PUNCT
ftr-354	84	19	to	to	ADP
ftr-354	84	20	the	the	DET
ftr-354	84	21	party	party	NOUN
ftr-354	84	22	possessing	possess	VERB
ftr-354	84	23	the	the	DET
ftr-354	84	24	right	right	NOUN
ftr-354	84	25	to	to	PART
ftr-354	84	26	use	use	VERB
ftr-354	84	27	the	the	DET
ftr-354	84	28	property	property	NOUN
ftr-354	84	29	(	(	PUNCT
ftr-354	84	30	the	the	DET
ftr-354	84	31	lessee	lessee	NOUN
ftr-354	84	32	)	)	PUNCT
ftr-354	84	33	.	.	PUNCT
ftr-354	85	1	it	it	PRON
ftr-354	85	2	is	be	AUX
ftr-354	85	3	consistent	consistent	ADJ
ftr-354	85	4	with	with	ADP
ftr-354	85	5	the	the	DET
ftr-354	85	6	business	business	NOUN
ftr-354	85	7	purpose	purpose	NOUN
ftr-354	85	8	doctrine	doctrine	NOUN
ftr-354	85	9	by	by	ADP
ftr-354	85	10	permitting	permit	VERB
ftr-354	85	11	tax	tax	NOUN
ftr-354	85	12	benefit	benefit	NOUN
ftr-354	85	13	transfers	transfer	NOUN
ftr-354	85	14	only	only	ADV
ftr-354	85	15	as	as	ADP
ftr-354	85	16	an	an	DET
ftr-354	85	17	adjunct	adjunct	ADJ
ftr-354	85	18	to	to	ADP
ftr-354	85	19	a	a	DET
ftr-354	85	20	bona	bona	ADJ
ftr-354	85	21	fide	fide	ADJ
ftr-354	85	22	lease	lease	NOUN
ftr-354	85	23	of	of	ADP
ftr-354	85	24	property	property	NOUN
ftr-354	85	25	and	and	CCONJ
ftr-354	85	26	not	not	PART
ftr-354	85	27	when	when	SCONJ
ftr-354	85	28	tax	tax	NOUN
ftr-354	85	29	avoidance	avoidance	NOUN
ftr-354	85	30	is	be	AUX
ftr-354	85	31	the	the	DET
ftr-354	85	32	primary	primary	ADJ
ftr-354	85	33	intent	intent	NOUN
ftr-354	85	34	behind	behind	ADP
ftr-354	85	35	the	the	DET
ftr-354	85	36	transaction	transaction	NOUN
ftr-354	85	37	.	.	PUNCT
ftr-354	86	1	the	the	DET
ftr-354	86	2	proposal	proposal	NOUN
ftr-354	86	3	also	also	ADV
ftr-354	86	4	calls	call	VERB
ftr-354	86	5	for	for	ADP
ftr-354	86	6	adherence	adherence	NOUN
ftr-354	86	7	to	to	ADP
ftr-354	86	8	the	the	DET
ftr-354	86	9	substance	substance	NOUN
ftr-354	86	10	over	over	ADP
ftr-354	86	11	form	form	NOUN
ftr-354	86	12	doctrine	doctrine	NOUN
ftr-354	86	13	.	.	PUNCT
ftr-354	87	1	no	no	DET
ftr-354	87	2	fiction	fiction	NOUN
ftr-354	87	3	is	be	AUX
ftr-354	87	4	created	create	VERB
ftr-354	87	5	to	to	PART
ftr-354	87	6	establish	establish	VERB
ftr-354	87	7	the	the	DET
ftr-354	87	8	owner	owner	NOUN
ftr-354	87	9	's	's	PART
ftr-354	87	10	entitlement	entitlement	NOUN
ftr-354	87	11	to	to	ADP
ftr-354	87	12	the	the	DET
ftr-354	87	13	tax	tax	NOUN
ftr-354	87	14	benefits	benefit	NOUN
ftr-354	87	15	.	.	PUNCT
ftr-354	88	1	the	the	DET
ftr-354	88	2	lessor	lessor	NOUN
ftr-354	88	3	from	from	ADP
ftr-354	88	4	5	5	NUM
ftr-354	88	5	.	.	PUNCT
ftr-354	89	1	states	state	NOUN
ftr-354	89	2	have	have	AUX
ftr-354	89	3	not	not	PART
ftr-354	89	4	shied	shy	VERB
ftr-354	89	5	away	away	ADV
ftr-354	89	6	from	from	ADP
ftr-354	89	7	similarly	similarly	ADV
ftr-354	89	8	radical	radical	ADJ
ftr-354	89	9	tax	tax	NOUN
ftr-354	89	10	legislation	legislation	NOUN
ftr-354	89	11	.	.	PUNCT
ftr-354	90	1	for	for	ADP
ftr-354	90	2	e.g.	e.g.	ADV
ftr-354	90	3	,	,	PUNCT
ftr-354	90	4	see	see	VERB
ftr-354	90	5	the	the	DET
ftr-354	90	6	georgia	georgia	PROPN
ftr-354	90	7	entertainment	entertainment	NOUN
ftr-354	90	8	industry	industry	NOUN
ftr-354	90	9	investment	investment	NOUN
ftr-354	90	10	act	act	NOUN
ftr-354	90	11	of	of	ADP
ftr-354	90	12	2008	2008	NUM
ftr-354	90	13	,	,	PUNCT
ftr-354	90	14	o.c.g.a	o.c.g.a	ADP
ftr-354	90	15	§	§	PROPN
ftr-354	90	16	48	48	NUM
ftr-354	90	17	-	-	SYM
ftr-354	90	18	740.26	740.26	NUM
ftr-354	90	19	(	(	PUNCT
ftr-354	90	20	2009	2009	NUM
ftr-354	90	21	)	)	PUNCT
ftr-354	90	22	,	,	PUNCT
ftr-354	90	23	which	which	PRON
ftr-354	90	24	permits	permit	VERB
ftr-354	90	25	production	production	NOUN
ftr-354	90	26	companies	company	NOUN
ftr-354	90	27	to	to	PART
ftr-354	90	28	sell	sell	VERB
ftr-354	90	29	tax	tax	NOUN
ftr-354	90	30	credits	credit	NOUN
ftr-354	90	31	earned	earn	VERB
ftr-354	90	32	for	for	ADP
ftr-354	90	33	film	film	NOUN
ftr-354	90	34	,	,	PUNCT
ftr-354	90	35	video	video	NOUN
ftr-354	90	36	,	,	PUNCT
ftr-354	90	37	or	or	CCONJ
ftr-354	90	38	digital	digital	ADJ
ftr-354	90	39	production	production	NOUN
ftr-354	90	40	in	in	ADP
ftr-354	90	41	the	the	DET
ftr-354	90	42	state	state	NOUN
ftr-354	90	43	.	.	PUNCT
ftr-354	91	1	6	6	X
ftr-354	91	2	.	.	X
ftr-354	91	3	for	for	ADP
ftr-354	91	4	a	a	DET
ftr-354	91	5	critical	critical	ADJ
ftr-354	91	6	discussion	discussion	NOUN
ftr-354	91	7	of	of	ADP
ftr-354	91	8	the	the	DET
ftr-354	91	9	fictional	fictional	ADJ
ftr-354	91	10	leasing	leasing	NOUN
ftr-354	91	11	transactions	transaction	NOUN
ftr-354	91	12	constructed	construct	VERB
ftr-354	91	13	by	by	ADP
ftr-354	91	14	the	the	DET
ftr-354	91	15	safe	safe	ADJ
ftr-354	91	16	-	-	PUNCT
ftr-354	91	17	harbor	harbor	NOUN
ftr-354	91	18	leasing	leasing	NOUN
ftr-354	91	19	legislation	legislation	NOUN
ftr-354	91	20	see	see	VERB
ftr-354	91	21	,	,	PUNCT
ftr-354	91	22	alvin	alvin	PROPN
ftr-354	91	23	c.	c.	PROPN
ftr-354	91	24	warren	warren	PROPN
ftr-354	91	25	,	,	PUNCT
ftr-354	91	26	jr	jr	PROPN
ftr-354	91	27	.	.	PROPN
ftr-354	91	28	and	and	CCONJ
ftr-354	91	29	alan	alan	PROPN
ftr-354	91	30	j.	j.	PROPN
ftr-354	91	31	auerbach	auerbach	PROPN
ftr-354	91	32	,	,	PUNCT
ftr-354	91	33	transferability	transferability	NOUN
ftr-354	91	34	of	of	ADP
ftr-354	91	35	tax	tax	NOUN
ftr-354	91	36	incentives	incentive	NOUN
ftr-354	91	37	and	and	CCONJ
ftr-354	91	38	the	the	DET
ftr-354	91	39	fiction	fiction	NOUN
ftr-354	91	40	of	of	ADP
ftr-354	91	41	safe	safe	ADJ
ftr-354	91	42	harbor	harbor	NOUN
ftr-354	91	43	leasing	leasing	NOUN
ftr-354	91	44	,	,	PUNCT
ftr-354	91	45	95	95	NUM
ftr-354	91	46	harv	harv	NOUN
ftr-354	91	47	.	.	PUNCT
ftr-354	92	1	l.	l.	PROPN
ftr-354	92	2	rev	rev	PROPN
ftr-354	92	3	.	.	PROPN
ftr-354	92	4	1752	1752	NUM
ftr-354	92	5	(	(	PUNCT
ftr-354	92	6	1982	1982	NUM
ftr-354	92	7	)	)	PUNCT
ftr-354	92	8	.	.	PUNCT
ftr-354	93	1	7	7	X
ftr-354	93	2	.	.	X
ftr-354	93	3	general	general	ADJ
ftr-354	93	4	explanation	explanation	NOUN
ftr-354	93	5	of	of	ADP
ftr-354	93	6	the	the	DET
ftr-354	93	7	economic	economic	ADJ
ftr-354	93	8	recovery	recovery	NOUN
ftr-354	93	9	tax	tax	NOUN
ftr-354	93	10	act	act	NOUN
ftr-354	93	11	of	of	ADP
ftr-354	93	12	1981	1981	NUM
ftr-354	93	13	,	,	PUNCT
ftr-354	93	14	jcs	jcs	PROPN
ftr-354	93	15	71	71	NUM
ftr-354	93	16	-	-	SYM
ftr-354	93	17	81	81	NUM
ftr-354	93	18	,	,	PUNCT
ftr-354	93	19	title	title	NOUN
ftr-354	93	20	ii	ii	PROPN
ftr-354	93	21	business	business	NOUN
ftr-354	93	22	incentive	incentive	NOUN
ftr-354	93	23	provisions	provision	NOUN
ftr-354	93	24	,	,	PUNCT
ftr-354	93	25	no	no	INTJ
ftr-354	93	26	.	.	NOUN
ftr-354	93	27	7	7	NUM
ftr-354	93	28	,	,	PUNCT
ftr-354	93	29	sec	sec	PROPN
ftr-354	93	30	.	.	PROPN
ftr-354	93	31	0	0	NUM
ftr-354	93	32	(	(	PUNCT
ftr-354	93	33	1981	1981	NUM
ftr-354	93	34	)	)	PUNCT
ftr-354	93	35	(	(	PUNCT
ftr-354	93	36	joint	joint	ADJ
ftr-354	93	37	comm	comm	NOUN
ftr-354	93	38	.	.	PUNCT
ftr-354	94	1	on	on	ADP
ftr-354	94	2	taxation	taxation	NOUN
ftr-354	94	3	)	)	PUNCT
ftr-354	94	4	.	.	PUNCT
ftr-354	95	1	8	8	X
ftr-354	95	2	.	.	X
ftr-354	95	3	tomasulo	tomasulo	NOUN
ftr-354	95	4	,	,	PUNCT
ftr-354	95	5	"	"	PUNCT
ftr-354	95	6	net	net	ADJ
ftr-354	95	7	operating	operating	NOUN
ftr-354	95	8	losses	loss	NOUN
ftr-354	95	9	and	and	CCONJ
ftr-354	95	10	credit	credit	NOUN
ftr-354	95	11	carryovers	carryover	NOUN
ftr-354	95	12	:	:	PUNCT
ftr-354	95	13	the	the	DET
ftr-354	95	14	search	search	NOUN
ftr-354	95	15	for	for	ADP
ftr-354	95	16	corporate	corporate	ADJ
ftr-354	95	17	identity	identity	NOUN
ftr-354	95	18	,	,	PUNCT
ftr-354	95	19	"	"	PUNCT
ftr-354	95	20	20	20	NUM
ftr-354	95	21	tax	tax	NOUN
ftr-354	95	22	notes	note	NOUN
ftr-354	95	23	835	835	NUM
ftr-354	95	24	,	,	PUNCT
ftr-354	95	25	sep	sep	PROPN
ftr-354	95	26	.	.	PROPN
ftr-354	95	27	12	12	NUM
ftr-354	95	28	,	,	PUNCT
ftr-354	95	29	1983	1983	NUM
ftr-354	95	30	.	.	PUNCT
ftr-354	96	1	2712010	2712010	NUM
ftr-354	96	2	]	]	PUNCT
ftr-354	96	3	florida	florida	PROPN
ftr-354	96	4	tax	tax	PROPN
ftr-354	96	5	review	review	NOUN
ftr-354	96	6	whom	whom	PRON
ftr-354	96	7	the	the	DET
ftr-354	96	8	tax	tax	NOUN
ftr-354	96	9	benefits	benefit	NOUN
ftr-354	96	10	will	will	AUX
ftr-354	96	11	be	be	AUX
ftr-354	96	12	transferred	transfer	VERB
ftr-354	96	13	will	will	AUX
ftr-354	96	14	be	be	AUX
ftr-354	96	15	the	the	DET
ftr-354	96	16	actual	actual	ADJ
ftr-354	96	17	owner	owner	NOUN
ftr-354	96	18	of	of	ADP
ftr-354	96	19	the	the	DET
ftr-354	96	20	property	property	NOUN
ftr-354	96	21	,	,	PUNCT
ftr-354	96	22	and	and	CCONJ
ftr-354	96	23	the	the	DET
ftr-354	96	24	lessee	lessee	NOUN
ftr-354	96	25	or	or	CCONJ
ftr-354	96	26	purchaser	purchaser	NOUN
ftr-354	96	27	,	,	PUNCT
ftr-354	96	28	the	the	DET
ftr-354	96	29	actual	actual	ADJ
ftr-354	96	30	user.9	user.9	PROPN
ftr-354	96	31	h.	h.	PROPN
ftr-354	96	32	organization	organization	PROPN
ftr-354	96	33	of	of	ADP
ftr-354	96	34	paper	paper	NOUN
ftr-354	96	35	this	this	DET
ftr-354	96	36	paper	paper	NOUN
ftr-354	96	37	has	have	VERB
ftr-354	96	38	five	five	NUM
ftr-354	96	39	sections	section	NOUN
ftr-354	96	40	.	.	PUNCT
ftr-354	97	1	it	it	PRON
ftr-354	97	2	begins	begin	VERB
ftr-354	97	3	by	by	ADP
ftr-354	97	4	establishing	establish	VERB
ftr-354	97	5	that	that	SCONJ
ftr-354	97	6	improving	improve	VERB
ftr-354	97	7	the	the	DET
ftr-354	97	8	economic	economic	ADJ
ftr-354	97	9	efficiency	efficiency	NOUN
ftr-354	97	10	of	of	ADP
ftr-354	97	11	property	property	NOUN
ftr-354	97	12	related	relate	VERB
ftr-354	97	13	tax	tax	NOUN
ftr-354	97	14	benefits	benefit	NOUN
ftr-354	97	15	is	be	AUX
ftr-354	97	16	needed	need	VERB
ftr-354	97	17	and	and	CCONJ
ftr-354	97	18	justified	justify	VERB
ftr-354	97	19	for	for	ADP
ftr-354	97	20	several	several	ADJ
ftr-354	97	21	reasons	reason	NOUN
ftr-354	97	22	:	:	PUNCT
ftr-354	97	23	(	(	PUNCT
ftr-354	97	24	a	a	X
ftr-354	97	25	)	)	PUNCT
ftr-354	97	26	consistent	consistent	ADJ
ftr-354	97	27	with	with	ADP
ftr-354	97	28	the	the	DET
ftr-354	97	29	income	income	NOUN
ftr-354	97	30	tax	tax	NOUN
ftr-354	97	31	being	be	AUX
ftr-354	97	32	imposed	impose	VERB
ftr-354	97	33	on	on	ADP
ftr-354	97	34	income	income	NOUN
ftr-354	97	35	net	net	NOUN
ftr-354	97	36	of	of	ADP
ftr-354	97	37	reasonable	reasonable	ADJ
ftr-354	97	38	business	business	NOUN
ftr-354	97	39	expenses	expense	NOUN
ftr-354	97	40	,	,	PUNCT
ftr-354	97	41	cost	cost	NOUN
ftr-354	97	42	recovery	recovery	NOUN
ftr-354	97	43	deductions	deduction	NOUN
ftr-354	97	44	represent	represent	VERB
ftr-354	97	45	a	a	DET
ftr-354	97	46	business	business	NOUN
ftr-354	97	47	expense	expense	NOUN
ftr-354	97	48	that	that	PRON
ftr-354	97	49	should	should	AUX
ftr-354	97	50	be	be	AUX
ftr-354	97	51	fully	fully	ADV
ftr-354	97	52	deductable	deductable	ADJ
ftr-354	97	53	from	from	ADP
ftr-354	97	54	gross	gross	ADJ
ftr-354	97	55	income	income	NOUN
ftr-354	97	56	,	,	PUNCT
ftr-354	97	57	(	(	PUNCT
ftr-354	97	58	b	b	X
ftr-354	97	59	)	)	PUNCT
ftr-354	97	60	the	the	DET
ftr-354	97	61	reported	report	VERB
ftr-354	97	62	earnings	earning	NOUN
ftr-354	97	63	of	of	ADP
ftr-354	97	64	firms	firm	NOUN
ftr-354	97	65	should	should	AUX
ftr-354	97	66	properly	properly	ADV
ftr-354	97	67	reflect	reflect	VERB
ftr-354	97	68	tax	tax	NOUN
ftr-354	97	69	expense	expense	NOUN
ftr-354	97	70	,	,	PUNCT
ftr-354	97	71	(	(	PUNCT
ftr-354	97	72	c	c	NOUN
ftr-354	97	73	)	)	PUNCT
ftr-354	97	74	tax	tax	NOUN
ftr-354	97	75	deductions	deduction	NOUN
ftr-354	97	76	and	and	CCONJ
ftr-354	97	77	credits	credit	NOUN
ftr-354	97	78	that	that	PRON
ftr-354	97	79	are	be	AUX
ftr-354	97	80	designed	design	VERB
ftr-354	97	81	to	to	PART
ftr-354	97	82	incentivize	incentivize	VERB
ftr-354	97	83	behavior	behavior	NOUN
ftr-354	97	84	are	be	AUX
ftr-354	97	85	more	more	ADV
ftr-354	97	86	likely	likely	ADJ
ftr-354	97	87	to	to	PART
ftr-354	97	88	achieve	achieve	VERB
ftr-354	97	89	their	their	PRON
ftr-354	97	90	economic	economic	ADJ
ftr-354	97	91	or	or	CCONJ
ftr-354	97	92	social	social	ADJ
ftr-354	97	93	objectives	objective	NOUN
ftr-354	97	94	if	if	SCONJ
ftr-354	97	95	they	they	PRON
ftr-354	97	96	are	be	AUX
ftr-354	97	97	allowed	allow	VERB
ftr-354	97	98	to	to	PART
ftr-354	97	99	be	be	AUX
ftr-354	97	100	transferred	transfer	VERB
ftr-354	97	101	,	,	PUNCT
ftr-354	97	102	(	(	PUNCT
ftr-354	97	103	d	d	X
ftr-354	97	104	)	)	PUNCT
ftr-354	97	105	the	the	DET
ftr-354	97	106	current	current	ADJ
ftr-354	97	107	system	system	NOUN
ftr-354	97	108	distorts	distort	VERB
ftr-354	97	109	the	the	DET
ftr-354	97	110	competitive	competitive	ADJ
ftr-354	97	111	status	status	NOUN
ftr-354	97	112	of	of	ADP
ftr-354	97	113	lessors	lessor	NOUN
ftr-354	97	114	,	,	PUNCT
ftr-354	97	115	and	and	CCONJ
ftr-354	97	116	(	(	PUNCT
ftr-354	97	117	e	e	X
ftr-354	97	118	)	)	PUNCT
ftr-354	97	119	the	the	DET
ftr-354	97	120	current	current	ADJ
ftr-354	97	121	system	system	NOUN
ftr-354	97	122	distorts	distort	VERB
ftr-354	97	123	decision	decision	NOUN
ftr-354	97	124	making	making	NOUN
ftr-354	97	125	of	of	ADP
ftr-354	97	126	lessees	lessee	NOUN
ftr-354	97	127	.	.	PUNCT
ftr-354	98	1	in	in	ADP
ftr-354	98	2	the	the	DET
ftr-354	98	3	second	second	ADJ
ftr-354	98	4	section	section	NOUN
ftr-354	98	5	,	,	PUNCT
ftr-354	98	6	there	there	PRON
ftr-354	98	7	is	be	VERB
ftr-354	98	8	a	a	DET
ftr-354	98	9	discussion	discussion	NOUN
ftr-354	98	10	,	,	PUNCT
ftr-354	98	11	with	with	ADP
ftr-354	98	12	illustrations	illustration	NOUN
ftr-354	98	13	,	,	PUNCT
ftr-354	98	14	of	of	ADP
ftr-354	98	15	how	how	SCONJ
ftr-354	98	16	laws	law	NOUN
ftr-354	98	17	of	of	ADP
ftr-354	98	18	microeconomics	microeconomics	NOUN
ftr-354	98	19	support	support	VERB
ftr-354	98	20	the	the	DET
ftr-354	98	21	proposal	proposal	NOUN
ftr-354	98	22	.	.	PUNCT
ftr-354	99	1	it	it	PRON
ftr-354	99	2	is	be	AUX
ftr-354	99	3	demonstrated	demonstrate	VERB
ftr-354	99	4	that	that	SCONJ
ftr-354	99	5	the	the	DET
ftr-354	99	6	volume	volume	NOUN
ftr-354	99	7	of	of	ADP
ftr-354	99	8	property	property	NOUN
ftr-354	99	9	transfers	transfer	NOUN
ftr-354	99	10	eligible	eligible	ADJ
ftr-354	99	11	for	for	ADP
ftr-354	99	12	tax	tax	NOUN
ftr-354	99	13	depreciation	depreciation	NOUN
ftr-354	99	14	or	or	CCONJ
ftr-354	99	15	credit	credit	NOUN
ftr-354	99	16	and	and	CCONJ
ftr-354	99	17	the	the	DET
ftr-354	99	18	demand	demand	NOUN
ftr-354	99	19	therefore	therefore	ADV
ftr-354	99	20	can	can	AUX
ftr-354	99	21	be	be	AUX
ftr-354	99	22	predicted	predict	VERB
ftr-354	99	23	to	to	PART
ftr-354	99	24	increase	increase	VERB
ftr-354	99	25	if	if	SCONJ
ftr-354	99	26	the	the	DET
ftr-354	99	27	parties	party	NOUN
ftr-354	99	28	to	to	ADP
ftr-354	99	29	these	these	DET
ftr-354	99	30	transactions	transaction	NOUN
ftr-354	99	31	are	be	AUX
ftr-354	99	32	free	free	ADJ
ftr-354	99	33	to	to	PART
ftr-354	99	34	allocate	allocate	VERB
ftr-354	99	35	tax	tax	NOUN
ftr-354	99	36	benefits	benefit	NOUN
ftr-354	99	37	between	between	ADP
ftr-354	99	38	themselves	themselves	PRON
ftr-354	99	39	.	.	PUNCT
ftr-354	100	1	the	the	DET
ftr-354	100	2	effect	effect	NOUN
ftr-354	100	3	of	of	ADP
ftr-354	100	4	government	government	NOUN
ftr-354	100	5	tax	tax	NOUN
ftr-354	100	6	policy	policy	NOUN
ftr-354	100	7	on	on	ADP
ftr-354	100	8	property	property	NOUN
ftr-354	100	9	transfers	transfer	NOUN
ftr-354	100	10	will	will	AUX
ftr-354	100	11	be	be	AUX
ftr-354	100	12	illustrated	illustrate	VERB
ftr-354	100	13	,	,	PUNCT
ftr-354	100	14	and	and	CCONJ
ftr-354	100	15	it	it	PRON
ftr-354	100	16	will	will	AUX
ftr-354	100	17	be	be	AUX
ftr-354	100	18	show	show	VERB
ftr-354	100	19	that	that	SCONJ
ftr-354	100	20	full	full	ADJ
ftr-354	100	21	utilization	utilization	NOUN
ftr-354	100	22	of	of	ADP
ftr-354	100	23	intended	intend	VERB
ftr-354	100	24	tax	tax	NOUN
ftr-354	100	25	benefits	benefit	NOUN
ftr-354	100	26	will	will	AUX
ftr-354	100	27	avoid	avoid	VERB
ftr-354	100	28	the	the	DET
ftr-354	100	29	inefficiency	inefficiency	NOUN
ftr-354	100	30	caused	cause	VERB
ftr-354	100	31	by	by	ADP
ftr-354	100	32	underutilized	underutilized	ADJ
ftr-354	100	33	tax	tax	NOUN
ftr-354	100	34	benefits	benefit	NOUN
ftr-354	100	35	.	.	PUNCT
ftr-354	101	1	the	the	DET
ftr-354	101	2	third	third	ADJ
ftr-354	101	3	section	section	NOUN
ftr-354	101	4	of	of	ADP
ftr-354	101	5	the	the	DET
ftr-354	101	6	paper	paper	NOUN
ftr-354	101	7	will	will	AUX
ftr-354	101	8	establish	establish	VERB
ftr-354	101	9	that	that	SCONJ
ftr-354	101	10	the	the	DET
ftr-354	101	11	proposal	proposal	NOUN
ftr-354	101	12	is	be	AUX
ftr-354	101	13	supported	support	VERB
ftr-354	101	14	by	by	ADP
ftr-354	101	15	current	current	ADJ
ftr-354	101	16	internal	internal	ADJ
ftr-354	101	17	revenue	revenue	NOUN
ftr-354	101	18	code	code	NOUN
ftr-354	101	19	provisions.10	provisions.10	NOUN
ftr-354	101	20	it	it	PRON
ftr-354	101	21	will	will	AUX
ftr-354	101	22	be	be	AUX
ftr-354	101	23	explained	explain	VERB
ftr-354	101	24	that	that	SCONJ
ftr-354	101	25	even	even	ADV
ftr-354	101	26	though	though	SCONJ
ftr-354	101	27	tax	tax	NOUN
ftr-354	101	28	avoidance	avoidance	NOUN
ftr-354	101	29	may	may	AUX
ftr-354	101	30	be	be	AUX
ftr-354	101	31	a	a	DET
ftr-354	101	32	significant	significant	ADJ
ftr-354	101	33	factor	factor	NOUN
ftr-354	101	34	considered	consider	VERB
ftr-354	101	35	by	by	ADP
ftr-354	101	36	the	the	DET
ftr-354	101	37	parties	party	NOUN
ftr-354	101	38	before	before	ADP
ftr-354	101	39	entering	enter	VERB
ftr-354	101	40	into	into	ADP
ftr-354	101	41	a	a	DET
ftr-354	101	42	transaction	transaction	NOUN
ftr-354	101	43	underlying	underlie	VERB
ftr-354	101	44	the	the	DET
ftr-354	101	45	proposed	propose	VERB
ftr-354	101	46	tax	tax	NOUN
ftr-354	101	47	benefit	benefit	NOUN
ftr-354	101	48	shift	shift	NOUN
ftr-354	101	49	,	,	PUNCT
ftr-354	101	50	there	there	PRON
ftr-354	101	51	is	be	VERB
ftr-354	101	52	no	no	DET
ftr-354	101	53	proscription	proscription	NOUN
ftr-354	101	54	in	in	ADP
ftr-354	101	55	current	current	ADJ
ftr-354	101	56	law	law	NOUN
ftr-354	101	57	that	that	PRON
ftr-354	101	58	would	would	AUX
ftr-354	101	59	prevent	prevent	VERB
ftr-354	101	60	tax	tax	NOUN
ftr-354	101	61	benefit	benefit	NOUN
ftr-354	101	62	transfers	transfer	NOUN
ftr-354	101	63	intended	intend	VERB
ftr-354	101	64	as	as	ADP
ftr-354	101	65	an	an	DET
ftr-354	101	66	adjunct	adjunct	NOUN
ftr-354	101	67	of	of	ADP
ftr-354	101	68	a	a	DET
ftr-354	101	69	bona	bona	ADJ
ftr-354	101	70	fide	fide	ADJ
ftr-354	101	71	business	business	NOUN
ftr-354	101	72	transaction	transaction	NOUN
ftr-354	101	73	.	.	PUNCT
ftr-354	102	1	provisions	provision	NOUN
ftr-354	102	2	will	will	AUX
ftr-354	102	3	be	be	AUX
ftr-354	102	4	identified	identify	VERB
ftr-354	102	5	that	that	SCONJ
ftr-354	102	6	currently	currently	ADV
ftr-354	102	7	allow	allow	VERB
ftr-354	102	8	tax	tax	NOUN
ftr-354	102	9	benefits	benefit	NOUN
ftr-354	102	10	to	to	PART
ftr-354	102	11	be	be	AUX
ftr-354	102	12	transferred	transfer	VERB
ftr-354	102	13	among	among	ADP
ftr-354	102	14	taxpayers	taxpayer	NOUN
ftr-354	102	15	,	,	PUNCT
ftr-354	102	16	even	even	ADV
ftr-354	102	17	taxpayers	taxpayer	NOUN
ftr-354	102	18	that	that	PRON
ftr-354	102	19	are	be	AUX
ftr-354	102	20	not	not	PART
ftr-354	102	21	owners	owner	NOUN
ftr-354	102	22	of	of	ADP
ftr-354	102	23	the	the	DET
ftr-354	102	24	property	property	NOUN
ftr-354	102	25	giving	give	VERB
ftr-354	102	26	rise	rise	NOUN
ftr-354	102	27	to	to	ADP
ftr-354	102	28	the	the	DET
ftr-354	102	29	tax	tax	NOUN
ftr-354	102	30	benefit	benefit	NOUN
ftr-354	102	31	and	and	CCONJ
ftr-354	102	32	even	even	ADV
ftr-354	102	33	when	when	SCONJ
ftr-354	102	34	a	a	DET
ftr-354	102	35	tax	tax	NOUN
ftr-354	102	36	avoidance	avoidance	NOUN
ftr-354	102	37	intent	intent	NOUN
ftr-354	102	38	influences	influence	VERB
ftr-354	102	39	the	the	DET
ftr-354	102	40	transaction	transaction	NOUN
ftr-354	102	41	.	.	PUNCT
ftr-354	103	1	in	in	ADP
ftr-354	103	2	the	the	DET
ftr-354	103	3	fourth	fourth	ADJ
ftr-354	103	4	section	section	NOUN
ftr-354	103	5	of	of	ADP
ftr-354	103	6	the	the	DET
ftr-354	103	7	paper	paper	NOUN
ftr-354	103	8	,	,	PUNCT
ftr-354	103	9	the	the	DET
ftr-354	103	10	judicial	judicial	ADJ
ftr-354	103	11	constraints	constraint	NOUN
ftr-354	103	12	on	on	ADP
ftr-354	103	13	tax	tax	NOUN
ftr-354	103	14	avoidance	avoidance	NOUN
ftr-354	103	15	will	will	AUX
ftr-354	103	16	be	be	AUX
ftr-354	103	17	discussed	discuss	VERB
ftr-354	103	18	.	.	PUNCT
ftr-354	104	1	judicial	judicial	ADJ
ftr-354	104	2	doctrines	doctrine	NOUN
ftr-354	104	3	dealing	deal	VERB
ftr-354	104	4	with	with	ADP
ftr-354	104	5	business	business	NOUN
ftr-354	104	6	purpose	purpose	NOUN
ftr-354	104	7	9	9	NUM
ftr-354	104	8	.	.	PUNCT
ftr-354	105	1	one	one	NUM
ftr-354	105	2	of	of	ADP
ftr-354	105	3	the	the	DET
ftr-354	105	4	reasons	reason	NOUN
ftr-354	105	5	for	for	ADP
ftr-354	105	6	the	the	DET
ftr-354	105	7	repeal	repeal	NOUN
ftr-354	105	8	of	of	ADP
ftr-354	105	9	the	the	DET
ftr-354	105	10	erta	erta	NOUN
ftr-354	105	11	safe	safe	ADJ
ftr-354	105	12	-	-	PUNCT
ftr-354	105	13	harbor	harbor	NOUN
ftr-354	105	14	leasing	leasing	NOUN
ftr-354	105	15	rules	rule	NOUN
ftr-354	105	16	was	be	AUX
ftr-354	105	17	concern	concern	NOUN
ftr-354	105	18	that	that	SCONJ
ftr-354	105	19	its	its	PRON
ftr-354	105	20	revenue	revenue	NOUN
ftr-354	105	21	cost	cost	NOUN
ftr-354	105	22	was	be	AUX
ftr-354	105	23	large	large	ADJ
ftr-354	105	24	.	.	PUNCT
ftr-354	106	1	general	general	ADJ
ftr-354	106	2	explanation	explanation	NOUN
ftr-354	106	3	of	of	ADP
ftr-354	106	4	the	the	DET
ftr-354	106	5	revenue	revenue	NOUN
ftr-354	106	6	provisions	provision	NOUN
ftr-354	106	7	of	of	ADP
ftr-354	106	8	the	the	DET
ftr-354	106	9	tax	tax	NOUN
ftr-354	106	10	equity	equity	NOUN
ftr-354	106	11	and	and	CCONJ
ftr-354	106	12	fiscal	fiscal	ADJ
ftr-354	106	13	responsibility	responsibility	NOUN
ftr-354	106	14	act	act	NOUN
ftr-354	106	15	of	of	ADP
ftr-354	106	16	1982	1982	NUM
ftr-354	106	17	,	,	PUNCT
ftr-354	106	18	h.r	h.r	PROPN
ftr-354	106	19	.	.	PROPN
ftr-354	106	20	4961	4961	NUM
ftr-354	106	21	,	,	PUNCT
ftr-354	106	22	97th	97th	ADJ
ftr-354	106	23	cong	cong	NOUN
ftr-354	106	24	,	,	PUNCT
ftr-354	106	25	pub	pub	NOUN
ftr-354	106	26	.	.	PUNCT
ftr-354	107	1	l.	l.	PROPN
ftr-354	108	1	no	no	DET
ftr-354	108	2	97	97	NUM
ftr-354	108	3	-	-	SYM
ftr-354	108	4	248	248	NUM
ftr-354	108	5	,	,	PUNCT
ftr-354	108	6	p.	p.	NOUN
ftr-354	108	7	53	53	NUM
ftr-354	108	8	.	.	PUNCT
ftr-354	109	1	this	this	DET
ftr-354	109	2	proposal	proposal	NOUN
ftr-354	109	3	is	be	AUX
ftr-354	109	4	considerably	considerably	ADV
ftr-354	109	5	more	more	ADV
ftr-354	109	6	modest	modest	ADJ
ftr-354	109	7	in	in	ADP
ftr-354	109	8	terms	term	NOUN
ftr-354	109	9	of	of	ADP
ftr-354	109	10	its	its	PRON
ftr-354	109	11	potential	potential	ADJ
ftr-354	109	12	revenue	revenue	NOUN
ftr-354	109	13	impact	impact	NOUN
ftr-354	109	14	.	.	PUNCT
ftr-354	110	1	10	10	NUM
ftr-354	110	2	.	.	PUNCT
ftr-354	111	1	all	all	DET
ftr-354	111	2	references	reference	NOUN
ftr-354	111	3	to	to	ADP
ftr-354	111	4	the	the	DET
ftr-354	111	5	"	"	PUNCT
ftr-354	111	6	internal	internal	ADJ
ftr-354	111	7	revenue	revenue	NOUN
ftr-354	111	8	code	code	NOUN
ftr-354	111	9	,	,	PUNCT
ftr-354	111	10	"	"	PUNCT
ftr-354	111	11	"	"	PUNCT
ftr-354	111	12	code	code	NOUN
ftr-354	111	13	,	,	PUNCT
ftr-354	111	14	"	"	PUNCT
ftr-354	111	15	"	"	PUNCT
ftr-354	111	16	section	section	NOUN
ftr-354	111	17	,	,	PUNCT
ftr-354	111	18	"	"	PUNCT
ftr-354	111	19	or	or	CCONJ
ftr-354	111	20	"	"	PUNCT
ftr-354	111	21	irc	irc	NOUN
ftr-354	111	22	"	"	PUNCT
ftr-354	111	23	are	be	AUX
ftr-354	111	24	to	to	ADP
ftr-354	111	25	the	the	DET
ftr-354	111	26	internal	internal	ADJ
ftr-354	111	27	revenue	revenue	NOUN
ftr-354	111	28	code	code	NOUN
ftr-354	111	29	of	of	ADP
ftr-354	111	30	1986	1986	NUM
ftr-354	111	31	,	,	PUNCT
ftr-354	111	32	as	as	SCONJ
ftr-354	111	33	amended	amend	VERB
ftr-354	111	34	.	.	PUNCT
ftr-354	112	1	272	272	NUM
ftr-354	113	1	[	[	X
ftr-354	113	2	vol	vol	NOUN
ftr-354	113	3	.	.	PUNCT
ftr-354	114	1	10:2	10:2	NUM
ftr-354	114	2	a	a	DET
ftr-354	114	3	proposal	proposal	NOUN
ftr-354	114	4	for	for	ADP
ftr-354	114	5	an	an	DET
ftr-354	114	6	elective	elective	ADJ
ftr-354	114	7	tax	tax	NOUN
ftr-354	114	8	benefits	benefit	NOUN
ftr-354	114	9	transfer	transfer	NOUN
ftr-354	114	10	system	system	NOUN
ftr-354	114	11	and	and	CCONJ
ftr-354	114	12	substance	substance	NOUN
ftr-354	114	13	over	over	ADP
ftr-354	114	14	form	form	NOUN
ftr-354	114	15	will	will	AUX
ftr-354	114	16	be	be	AUX
ftr-354	114	17	analyzed	analyze	VERB
ftr-354	114	18	and	and	CCONJ
ftr-354	114	19	applied	apply	VERB
ftr-354	114	20	to	to	ADP
ftr-354	114	21	the	the	DET
ftr-354	114	22	proposal	proposal	NOUN
ftr-354	114	23	.	.	PUNCT
ftr-354	115	1	it	it	PRON
ftr-354	115	2	will	will	AUX
ftr-354	115	3	be	be	AUX
ftr-354	115	4	established	establish	VERB
ftr-354	115	5	that	that	SCONJ
ftr-354	115	6	the	the	DET
ftr-354	115	7	proposal	proposal	NOUN
ftr-354	115	8	is	be	AUX
ftr-354	115	9	consistent	consistent	ADJ
ftr-354	115	10	with	with	ADP
ftr-354	115	11	these	these	DET
ftr-354	115	12	rules	rule	NOUN
ftr-354	115	13	the	the	DET
ftr-354	115	14	final	final	ADJ
ftr-354	115	15	section	section	NOUN
ftr-354	115	16	of	of	ADP
ftr-354	115	17	the	the	DET
ftr-354	115	18	paper	paper	NOUN
ftr-354	115	19	contains	contain	VERB
ftr-354	115	20	a	a	DET
ftr-354	115	21	recommendation	recommendation	NOUN
ftr-354	115	22	for	for	ADP
ftr-354	115	23	how	how	SCONJ
ftr-354	115	24	the	the	DET
ftr-354	115	25	transfer	transfer	NOUN
ftr-354	115	26	of	of	ADP
ftr-354	115	27	tax	tax	NOUN
ftr-354	115	28	benefits	benefit	NOUN
ftr-354	115	29	should	should	AUX
ftr-354	115	30	be	be	AUX
ftr-354	115	31	taxed	tax	VERB
ftr-354	115	32	.	.	PUNCT
ftr-354	116	1	the	the	DET
ftr-354	116	2	intended	intend	VERB
ftr-354	116	3	tax	tax	NOUN
ftr-354	116	4	-	-	PUNCT
ftr-354	116	5	free	free	ADJ
ftr-354	116	6	transfer	transfer	NOUN
ftr-354	116	7	of	of	ADP
ftr-354	116	8	tax	tax	NOUN
ftr-354	116	9	benefits	benefit	NOUN
ftr-354	116	10	will	will	AUX
ftr-354	116	11	be	be	AUX
ftr-354	116	12	shown	show	VERB
ftr-354	116	13	to	to	PART
ftr-354	116	14	be	be	AUX
ftr-354	116	15	consistent	consistent	ADJ
ftr-354	116	16	with	with	ADP
ftr-354	116	17	the	the	DET
ftr-354	116	18	current	current	ADJ
ftr-354	116	19	treatment	treatment	NOUN
ftr-354	116	20	of	of	ADP
ftr-354	116	21	realized	realize	VERB
ftr-354	116	22	of	of	ADP
ftr-354	116	23	tax	tax	NOUN
ftr-354	116	24	benefits	benefit	NOUN
ftr-354	116	25	,	,	PUNCT
ftr-354	116	26	and	and	CCONJ
ftr-354	116	27	it	it	PRON
ftr-354	116	28	can	can	AUX
ftr-354	116	29	be	be	AUX
ftr-354	116	30	reconciled	reconcile	VERB
ftr-354	116	31	with	with	ADP
ftr-354	116	32	tax	tax	NOUN
ftr-354	116	33	benefits	benefit	NOUN
ftr-354	116	34	transferred	transfer	VERB
ftr-354	116	35	as	as	ADP
ftr-354	116	36	an	an	DET
ftr-354	116	37	adjunct	adjunct	NOUN
ftr-354	116	38	of	of	ADP
ftr-354	116	39	tax	tax	NOUN
ftr-354	116	40	-	-	PUNCT
ftr-354	116	41	free	free	ADJ
ftr-354	116	42	property	property	NOUN
ftr-354	116	43	exchanges	exchange	NOUN
ftr-354	116	44	under	under	ADP
ftr-354	116	45	current	current	ADJ
ftr-354	116	46	law	law	NOUN
ftr-354	116	47	.	.	PUNCT
ftr-354	117	1	iii	iii	X
ftr-354	117	2	.	.	PUNCT
ftr-354	118	1	the	the	DET
ftr-354	118	2	impact	impact	NOUN
ftr-354	118	3	of	of	ADP
ftr-354	118	4	tax	tax	NOUN
ftr-354	118	5	benefits	benefit	NOUN
ftr-354	118	6	on	on	ADP
ftr-354	118	7	lessors	lessor	NOUN
ftr-354	118	8	and	and	CCONJ
ftr-354	118	9	lessees	lessee	NOUN
ftr-354	118	10	the	the	DET
ftr-354	118	11	constitution	constitution	NOUN
ftr-354	118	12	authorizes	authorize	VERB
ftr-354	118	13	a	a	DET
ftr-354	118	14	tax	tax	NOUN
ftr-354	118	15	to	to	PART
ftr-354	118	16	be	be	AUX
ftr-354	118	17	imposed	impose	VERB
ftr-354	118	18	"	"	PUNCT
ftr-354	118	19	...	...	PUNCT
ftr-354	118	20	on	on	ADP
ftr-354	118	21	incomes	income	NOUN
ftr-354	118	22	,	,	PUNCT
ftr-354	118	23	from	from	ADP
ftr-354	118	24	whatever	whatever	DET
ftr-354	118	25	source	source	NOUN
ftr-354	118	26	derived	derive	VERB
ftr-354	118	27	...	...	PUNCT
ftr-354	118	28	."1	."1	PROPN
ftr-354	119	1	congress	congress	PROPN
ftr-354	119	2	first	first	ADV
ftr-354	119	3	exercised	exercise	VERB
ftr-354	119	4	the	the	DET
ftr-354	119	5	"	"	PUNCT
ftr-354	119	6	full	full	ADJ
ftr-354	119	7	measure	measure	NOUN
ftr-354	119	8	of	of	ADP
ftr-354	119	9	its	its	PRON
ftr-354	119	10	taxing	tax	VERB
ftr-354	119	11	power	power	NOUN
ftr-354	119	12	[	[	X
ftr-354	119	13	footnotes	footnote	NOUN
ftr-354	119	14	omitted	omit	VERB
ftr-354	119	15	]	]	PUNCT
ftr-354	119	16	"	"	PUNCT
ftr-354	119	17	'	'	PUNCT
ftr-354	119	18	2	2	NUM
ftr-354	119	19	in	in	ADP
ftr-354	119	20	the	the	DET
ftr-354	119	21	revenue	revenue	NOUN
ftr-354	119	22	act	act	NOUN
ftr-354	119	23	of	of	ADP
ftr-354	119	24	1913	1913	NUM
ftr-354	119	25	,	,	PUNCT
ftr-354	119	26	a	a	DET
ftr-354	119	27	statute	statute	NOUN
ftr-354	119	28	designed	design	VERB
ftr-354	119	29	merely	merely	ADV
ftr-354	119	30	to	to	PART
ftr-354	119	31	raise	raise	VERB
ftr-354	119	32	revenue	revenue	NOUN
ftr-354	119	33	to	to	PART
ftr-354	119	34	supplement	supplement	VERB
ftr-354	119	35	federal	federal	ADJ
ftr-354	119	36	excise	excise	NOUN
ftr-354	119	37	taxes	taxis	NOUN
ftr-354	119	38	,	,	PUNCT
ftr-354	119	39	tariffs	tariff	NOUN
ftr-354	119	40	,	,	PUNCT
ftr-354	119	41	and	and	CCONJ
ftr-354	119	42	custom	custom	NOUN
ftr-354	119	43	duties	duty	NOUN
ftr-354	119	44	,	,	PUNCT
ftr-354	119	45	the	the	DET
ftr-354	119	46	primary	primary	ADJ
ftr-354	119	47	sources	source	NOUN
ftr-354	119	48	of	of	ADP
ftr-354	119	49	federal	federal	ADJ
ftr-354	119	50	government	government	NOUN
ftr-354	119	51	revenue	revenue	NOUN
ftr-354	119	52	at	at	ADP
ftr-354	119	53	the	the	DET
ftr-354	119	54	time	time	NOUN
ftr-354	119	55	.	.	PUNCT
ftr-354	119	56	'3	'3	NOUN
ftr-354	119	57	as	as	SCONJ
ftr-354	119	58	the	the	DET
ftr-354	119	59	income	income	NOUN
ftr-354	119	60	tax	tax	NOUN
ftr-354	119	61	assumed	assume	VERB
ftr-354	119	62	the	the	DET
ftr-354	119	63	dominant	dominant	ADJ
ftr-354	119	64	revenue	revenue	NOUN
ftr-354	119	65	raising	raise	VERB
ftr-354	119	66	role	role	NOUN
ftr-354	119	67	,	,	PUNCT
ftr-354	119	68	its	its	PRON
ftr-354	119	69	ability	ability	NOUN
ftr-354	119	70	to	to	PART
ftr-354	119	71	serve	serve	VERB
ftr-354	119	72	as	as	ADP
ftr-354	119	73	a	a	DET
ftr-354	119	74	tool	tool	NOUN
ftr-354	119	75	of	of	ADP
ftr-354	119	76	social	social	ADJ
ftr-354	119	77	and	and	CCONJ
ftr-354	119	78	economic	economic	ADJ
ftr-354	119	79	policy	policy	NOUN
ftr-354	119	80	was	be	AUX
ftr-354	119	81	recognized	recognize	VERB
ftr-354	119	82	.	.	PUNCT
ftr-354	120	1	with	with	ADP
ftr-354	120	2	increasing	increase	VERB
ftr-354	120	3	frequency	frequency	NOUN
ftr-354	120	4	,	,	PUNCT
ftr-354	120	5	federal	federal	ADJ
ftr-354	120	6	income	income	NOUN
ftr-354	120	7	tax	tax	NOUN
ftr-354	120	8	provisions	provision	NOUN
ftr-354	120	9	have	have	AUX
ftr-354	120	10	been	be	AUX
ftr-354	120	11	designed	design	VERB
ftr-354	120	12	to	to	PART
ftr-354	120	13	encourage	encourage	VERB
ftr-354	120	14	investment	investment	NOUN
ftr-354	120	15	in	in	ADP
ftr-354	120	16	targeted	target	VERB
ftr-354	120	17	property	property	NOUN
ftr-354	120	18	and	and	CCONJ
ftr-354	120	19	activities	activity	NOUN
ftr-354	120	20	,	,	PUNCT
ftr-354	120	21	promote	promote	VERB
ftr-354	120	22	savings	saving	NOUN
ftr-354	120	23	,	,	PUNCT
ftr-354	120	24	redistribute	redistribute	VERB
ftr-354	120	25	wealth	wealth	NOUN
ftr-354	120	26	,	,	PUNCT
ftr-354	120	27	stimulate	stimulate	VERB
ftr-354	120	28	the	the	DET
ftr-354	120	29	economy	economy	NOUN
ftr-354	120	30	,	,	PUNCT
ftr-354	120	31	while	while	SCONJ
ftr-354	120	32	,	,	PUNCT
ftr-354	120	33	of	of	ADP
ftr-354	120	34	course	course	NOUN
ftr-354	120	35	,	,	PUNCT
ftr-354	120	36	raising	raise	VERB
ftr-354	120	37	most	most	ADJ
ftr-354	120	38	of	of	ADP
ftr-354	120	39	the	the	DET
ftr-354	120	40	federal	federal	ADJ
ftr-354	120	41	government	government	NOUN
ftr-354	120	42	's	's	PART
ftr-354	120	43	revenue	revenue	NOUN
ftr-354	120	44	.	.	PUNCT
ftr-354	121	1	the	the	DET
ftr-354	121	2	ancillary	ancillary	ADJ
ftr-354	121	3	objectives	objective	NOUN
ftr-354	121	4	are	be	AUX
ftr-354	121	5	accomplished	accomplish	VERB
ftr-354	121	6	largely	largely	ADV
ftr-354	121	7	through	through	ADP
ftr-354	121	8	the	the	DET
ftr-354	121	9	use	use	NOUN
ftr-354	121	10	of	of	ADP
ftr-354	121	11	tax	tax	NOUN
ftr-354	121	12	incentives	incentive	NOUN
ftr-354	121	13	designed	design	VERB
ftr-354	121	14	to	to	PART
ftr-354	121	15	allow	allow	VERB
ftr-354	121	16	taxpayers	taxpayer	NOUN
ftr-354	121	17	to	to	PART
ftr-354	121	18	avoid	avoid	VERB
ftr-354	121	19	the	the	DET
ftr-354	121	20	income	income	NOUN
ftr-354	121	21	tax	tax	NOUN
ftr-354	121	22	's	's	PART
ftr-354	121	23	revenue	revenue	NOUN
ftr-354	121	24	raising	raise	VERB
ftr-354	121	25	objective	objective	NOUN
ftr-354	121	26	.	.	PUNCT
ftr-354	122	1	tax	tax	NOUN
ftr-354	122	2	benefits	benefit	NOUN
ftr-354	122	3	take	take	VERB
ftr-354	122	4	a	a	DET
ftr-354	122	5	variety	variety	NOUN
ftr-354	122	6	of	of	ADP
ftr-354	122	7	forms	form	NOUN
ftr-354	122	8	.	.	PUNCT
ftr-354	123	1	they	they	PRON
ftr-354	123	2	are	be	AUX
ftr-354	123	3	offered	offer	VERB
ftr-354	123	4	as	as	ADP
ftr-354	123	5	provisions	provision	NOUN
ftr-354	123	6	that	that	PRON
ftr-354	123	7	defer	defer	VERB
ftr-354	123	8	or	or	CCONJ
ftr-354	123	9	exclude	exclude	VERB
ftr-354	123	10	income	income	NOUN
ftr-354	123	11	,	,	PUNCT
ftr-354	123	12	accelerate	accelerate	VERB
ftr-354	123	13	or	or	CCONJ
ftr-354	123	14	enlarge	enlarge	VERB
ftr-354	123	15	deductions	deduction	NOUN
ftr-354	123	16	,	,	PUNCT
ftr-354	123	17	or	or	CCONJ
ftr-354	123	18	permit	permit	VERB
ftr-354	123	19	credits	credit	NOUN
ftr-354	123	20	against	against	ADP
ftr-354	123	21	tax	tax	NOUN
ftr-354	123	22	liability	liability	NOUN
ftr-354	123	23	.	.	PUNCT
ftr-354	124	1	for	for	ADP
ftr-354	124	2	many	many	ADJ
ftr-354	124	3	commercial	commercial	ADJ
ftr-354	124	4	enterprises	enterprise	NOUN
ftr-354	124	5	,	,	PUNCT
ftr-354	124	6	one	one	NUM
ftr-354	124	7	of	of	ADP
ftr-354	124	8	the	the	DET
ftr-354	124	9	most	most	ADV
ftr-354	124	10	significant	significant	ADJ
ftr-354	124	11	incentives	incentive	NOUN
ftr-354	124	12	that	that	SCONJ
ftr-354	124	13	congress	congress	PROPN
ftr-354	124	14	provides	provide	VERB
ftr-354	124	15	is	be	AUX
ftr-354	124	16	the	the	DET
ftr-354	124	17	allowance	allowance	NOUN
ftr-354	124	18	for	for	ADP
ftr-354	124	19	accelerated	accelerate	VERB
ftr-354	124	20	crd	crd	PROPN
ftr-354	124	21	.	.	PUNCT
ftr-354	125	1	however	however	ADV
ftr-354	125	2	,	,	PUNCT
ftr-354	125	3	unless	unless	SCONJ
ftr-354	125	4	crd	crd	PROPN
ftr-354	125	5	are	be	AUX
ftr-354	125	6	permitted	permit	VERB
ftr-354	125	7	to	to	PART
ftr-354	125	8	be	be	AUX
ftr-354	125	9	transferred	transfer	VERB
ftr-354	125	10	,	,	PUNCT
ftr-354	125	11	accelerated	accelerate	VERB
ftr-354	125	12	cost	cost	NOUN
ftr-354	125	13	recovery	recovery	NOUN
ftr-354	125	14	may	may	AUX
ftr-354	125	15	fail	fail	VERB
ftr-354	125	16	as	as	ADP
ftr-354	125	17	an	an	DET
ftr-354	125	18	incentive	incentive	NOUN
ftr-354	125	19	that	that	PRON
ftr-354	125	20	influences	influence	VERB
ftr-354	125	21	investment	investment	NOUN
ftr-354	125	22	behavior	behavior	NOUN
ftr-354	125	23	and	and	CCONJ
ftr-354	125	24	the	the	DET
ftr-354	125	25	policy	policy	NOUN
ftr-354	125	26	objective	objective	NOUN
ftr-354	125	27	of	of	ADP
ftr-354	125	28	accelerating	accelerate	VERB
ftr-354	125	29	these	these	DET
ftr-354	125	30	deductions	deduction	NOUN
ftr-354	125	31	may	may	AUX
ftr-354	125	32	not	not	PART
ftr-354	125	33	be	be	AUX
ftr-354	125	34	achieved	achieve	VERB
ftr-354	125	35	.	.	PUNCT
ftr-354	126	1	the	the	DET
ftr-354	126	2	benefits	benefit	NOUN
ftr-354	126	3	flowing	flow	VERB
ftr-354	126	4	from	from	ADP
ftr-354	126	5	tax	tax	NOUN
ftr-354	126	6	incentives	incentive	NOUN
ftr-354	126	7	that	that	PRON
ftr-354	126	8	are	be	AUX
ftr-354	126	9	utilized	utilize	VERB
ftr-354	126	10	are	be	AUX
ftr-354	126	11	numerous	numerous	ADJ
ftr-354	126	12	.	.	PUNCT
ftr-354	127	1	as	as	SCONJ
ftr-354	127	2	will	will	AUX
ftr-354	127	3	be	be	AUX
ftr-354	127	4	discussed	discuss	VERB
ftr-354	127	5	below	below	ADV
ftr-354	127	6	,	,	PUNCT
ftr-354	127	7	in	in	ADP
ftr-354	127	8	the	the	DET
ftr-354	127	9	short	short	ADJ
ftr-354	127	10	-	-	PUNCT
ftr-354	127	11	term	term	NOUN
ftr-354	127	12	a	a	DET
ftr-354	127	13	firm	firm	NOUN
ftr-354	127	14	's	's	PART
ftr-354	127	15	cash	cash	NOUN
ftr-354	127	16	flow	flow	NOUN
ftr-354	127	17	and	and	CCONJ
ftr-354	127	18	reported	report	VERB
ftr-354	127	19	earnings	earning	NOUN
ftr-354	127	20	will	will	AUX
ftr-354	127	21	increase	increase	VERB
ftr-354	127	22	.	.	PUNCT
ftr-354	128	1	several	several	ADJ
ftr-354	128	2	long	long	ADJ
ftr-354	128	3	-	-	PUNCT
ftr-354	128	4	term	term	NOUN
ftr-354	128	5	and	and	CCONJ
ftr-354	128	6	indirect	indirect	ADJ
ftr-354	128	7	benefits	benefit	NOUN
ftr-354	128	8	also	also	ADV
ftr-354	128	9	result	result	VERB
ftr-354	128	10	.	.	PUNCT
ftr-354	129	1	for	for	ADP
ftr-354	129	2	example	example	NOUN
ftr-354	129	3	,	,	PUNCT
ftr-354	129	4	the	the	DET
ftr-354	129	5	acquisition	acquisition	NOUN
ftr-354	129	6	of	of	ADP
ftr-354	129	7	new	new	ADJ
ftr-354	129	8	equipment	equipment	NOUN
ftr-354	129	9	made	make	VERB
ftr-354	129	10	feasible	feasible	ADJ
ftr-354	129	11	by	by	ADP
ftr-354	129	12	11	11	NUM
ftr-354	129	13	.	.	PUNCT
ftr-354	130	1	u.s	u.s	PROPN
ftr-354	130	2	.	.	PROPN
ftr-354	130	3	const	const	PROPN
ftr-354	130	4	.	.	PUNCT
ftr-354	131	1	amend	amend	PROPN
ftr-354	131	2	.	.	PUNCT
ftr-354	132	1	xvi	xvi	NOUN
ftr-354	132	2	.	.	PUNCT
ftr-354	133	1	12	12	NUM
ftr-354	133	2	.	.	PUNCT
ftr-354	134	1	comm'r	comm'r	X
ftr-354	134	2	.	.	PUNCT
ftr-354	135	1	v.	v.	CCONJ
ftr-354	135	2	glenshaw	glenshaw	PROPN
ftr-354	135	3	glass	glass	PROPN
ftr-354	135	4	co.	co.	PROPN
ftr-354	135	5	,	,	PUNCT
ftr-354	135	6	348	348	NUM
ftr-354	135	7	u.s	u.s	PROPN
ftr-354	135	8	.	.	PROPN
ftr-354	135	9	426	426	NUM
ftr-354	135	10	,	,	PUNCT
ftr-354	135	11	429	429	NUM
ftr-354	135	12	(	(	PUNCT
ftr-354	135	13	1955	1955	NUM
ftr-354	135	14	)	)	PUNCT
ftr-354	135	15	,	,	PUNCT
ftr-354	135	16	rehearing	rehear	VERB
ftr-354	135	17	denied	deny	VERB
ftr-354	135	18	,	,	PUNCT
ftr-354	135	19	349	349	NUM
ftr-354	135	20	u.s	u.s	PROPN
ftr-354	135	21	.	.	PROPN
ftr-354	135	22	925	925	NUM
ftr-354	135	23	(	(	PUNCT
ftr-354	135	24	1955	1955	NUM
ftr-354	135	25	)	)	PUNCT
ftr-354	135	26	.	.	PUNCT
ftr-354	136	1	13	13	NUM
ftr-354	136	2	.	.	PUNCT
ftr-354	137	1	the	the	DET
ftr-354	137	2	revenue	revenue	NOUN
ftr-354	137	3	act	act	NOUN
ftr-354	137	4	of	of	ADP
ftr-354	137	5	1913	1913	NUM
ftr-354	137	6	,	,	PUNCT
ftr-354	137	7	pub	pub	NOUN
ftr-354	137	8	.	.	PUNCT
ftr-354	138	1	l.	l.	PROPN
ftr-354	138	2	no	no	INTJ
ftr-354	138	3	.	.	PROPN
ftr-354	139	1	16	16	NUM
ftr-354	139	2	,	,	PUNCT
ftr-354	139	3	38	38	NUM
ftr-354	139	4	stat	stat	NOUN
ftr-354	139	5	.	.	PUNCT
ftr-354	140	1	114	114	NUM
ftr-354	140	2	,	,	PUNCT
ftr-354	140	3	ch	ch	NOUN
ftr-354	140	4	.	.	PROPN
ftr-354	140	5	16	16	NUM
ftr-354	140	6	,	,	PUNCT
ftr-354	140	7	contained	contain	VERB
ftr-354	140	8	the	the	DET
ftr-354	140	9	statutory	statutory	ADJ
ftr-354	140	10	imposition	imposition	NOUN
ftr-354	140	11	of	of	ADP
ftr-354	140	12	the	the	DET
ftr-354	140	13	income	income	NOUN
ftr-354	140	14	tax	tax	NOUN
ftr-354	140	15	at	at	ADP
ftr-354	140	16	§	§	PROPN
ftr-354	140	17	ii(a)(1	ii(a)(1	NOUN
ftr-354	140	18	)	)	PUNCT
ftr-354	140	19	where	where	SCONJ
ftr-354	140	20	it	it	PRON
ftr-354	140	21	provided	provide	VERB
ftr-354	140	22	,	,	PUNCT
ftr-354	140	23	in	in	ADP
ftr-354	140	24	part	part	NOUN
ftr-354	140	25	,	,	PUNCT
ftr-354	140	26	"	"	PUNCT
ftr-354	140	27	[	[	X
ftr-354	140	28	t]hat	t]hat	ADP
ftr-354	140	29	there	there	PRON
ftr-354	140	30	shall	shall	AUX
ftr-354	140	31	be	be	AUX
ftr-354	140	32	levied	levy	VERB
ftr-354	140	33	...	...	PUNCT
ftr-354	140	34	upon	upon	SCONJ
ftr-354	140	35	the	the	DET
ftr-354	140	36	entire	entire	ADJ
ftr-354	140	37	net	net	ADJ
ftr-354	140	38	income	income	NOUN
ftr-354	140	39	arising	arise	VERB
ftr-354	140	40	or	or	CCONJ
ftr-354	140	41	accruing	accrue	VERB
ftr-354	140	42	from	from	ADP
ftr-354	140	43	all	all	DET
ftr-354	140	44	sources	source	NOUN
ftr-354	140	45	...	...	PUNCT
ftr-354	140	46	a	a	DET
ftr-354	140	47	tax	tax	NOUN
ftr-354	140	48	of	of	ADP
ftr-354	140	49	i	i	PRON
ftr-354	140	50	per	per	ADP
ftr-354	140	51	centum	centum	NOUN
ftr-354	140	52	per	per	ADP
ftr-354	140	53	annum	annum	X
ftr-354	140	54	upon	upon	SCONJ
ftr-354	140	55	such	such	ADJ
ftr-354	140	56	income	income	NOUN
ftr-354	140	57	...	...	PUNCT
ftr-354	140	58	"	"	PUNCT
ftr-354	140	59	2010	2010	NUM
ftr-354	140	60	]	]	PUNCT
ftr-354	140	61	273	273	NUM
ftr-354	140	62	florida	florida	PROPN
ftr-354	140	63	tax	tax	NOUN
ftr-354	140	64	review	review	NOUN
ftr-354	140	65	the	the	DET
ftr-354	140	66	tax	tax	NOUN
ftr-354	140	67	benefits	benefit	NOUN
ftr-354	140	68	also	also	ADV
ftr-354	140	69	result	result	VERB
ftr-354	140	70	.	.	PUNCT
ftr-354	141	1	new	new	ADJ
ftr-354	141	2	equipment	equipment	NOUN
ftr-354	141	3	likely	likely	ADV
ftr-354	141	4	will	will	AUX
ftr-354	141	5	operate	operate	VERB
ftr-354	141	6	more	more	ADV
ftr-354	141	7	efficiently	efficiently	ADV
ftr-354	141	8	than	than	ADP
ftr-354	141	9	the	the	DET
ftr-354	141	10	equipment	equipment	NOUN
ftr-354	141	11	it	it	PRON
ftr-354	141	12	replaces	replace	VERB
ftr-354	141	13	,	,	PUNCT
ftr-354	141	14	thereby	thereby	ADV
ftr-354	141	15	further	far	ADV
ftr-354	141	16	increasing	increase	VERB
ftr-354	141	17	reported	report	VERB
ftr-354	141	18	earnings	earning	NOUN
ftr-354	141	19	and	and	CCONJ
ftr-354	141	20	cash	cash	NOUN
ftr-354	141	21	flow	flow	NOUN
ftr-354	141	22	.	.	PUNCT
ftr-354	142	1	the	the	DET
ftr-354	142	2	firm	firm	NOUN
ftr-354	142	3	's	's	PART
ftr-354	142	4	domestic	domestic	ADJ
ftr-354	142	5	and	and	CCONJ
ftr-354	142	6	international	international	ADJ
ftr-354	142	7	competitiveness	competitiveness	NOUN
ftr-354	142	8	may	may	AUX
ftr-354	142	9	be	be	AUX
ftr-354	142	10	enhanced	enhance	VERB
ftr-354	142	11	,	,	PUNCT
ftr-354	142	12	especially	especially	ADV
ftr-354	142	13	if	if	SCONJ
ftr-354	142	14	the	the	DET
ftr-354	142	15	depreciable	depreciable	ADJ
ftr-354	142	16	property	property	NOUN
ftr-354	142	17	is	be	AUX
ftr-354	142	18	a	a	DET
ftr-354	142	19	material	material	NOUN
ftr-354	142	20	factor	factor	NOUN
ftr-354	142	21	in	in	ADP
ftr-354	142	22	the	the	DET
ftr-354	142	23	firm	firm	NOUN
ftr-354	142	24	's	's	PART
ftr-354	142	25	income	income	NOUN
ftr-354	142	26	generation	generation	NOUN
ftr-354	142	27	.	.	PUNCT
ftr-354	143	1	on	on	ADP
ftr-354	143	2	a	a	DET
ftr-354	143	3	larger	large	ADJ
ftr-354	143	4	scale	scale	NOUN
ftr-354	143	5	,	,	PUNCT
ftr-354	143	6	the	the	DET
ftr-354	143	7	collective	collective	ADJ
ftr-354	143	8	cost	cost	NOUN
ftr-354	143	9	savings	saving	NOUN
ftr-354	143	10	realized	realize	VERB
ftr-354	143	11	by	by	ADP
ftr-354	143	12	improved	improved	ADJ
ftr-354	143	13	profitability	profitability	NOUN
ftr-354	143	14	will	will	AUX
ftr-354	143	15	enhance	enhance	VERB
ftr-354	143	16	the	the	DET
ftr-354	143	17	size	size	NOUN
ftr-354	143	18	and	and	CCONJ
ftr-354	143	19	strength	strength	NOUN
ftr-354	143	20	of	of	ADP
ftr-354	143	21	the	the	DET
ftr-354	143	22	nation	nation	NOUN
ftr-354	143	23	's	's	PART
ftr-354	143	24	economy	economy	NOUN
ftr-354	143	25	.	.	PUNCT
ftr-354	144	1	a.	a.	NOUN
ftr-354	144	2	current	current	ADJ
ftr-354	144	3	system	system	NOUN
ftr-354	144	4	distorts	distort	VERB
ftr-354	144	5	lessors	lessor	NOUN
ftr-354	144	6	'	'	PART
ftr-354	144	7	tax	tax	NOUN
ftr-354	144	8	liability	liability	NOUN
ftr-354	144	9	and	and	CCONJ
ftr-354	144	10	cash	cash	NOUN
ftr-354	144	11	flow	flow	NOUN
ftr-354	144	12	for	for	ADP
ftr-354	144	13	tax	tax	NOUN
ftr-354	144	14	liability	liability	NOUN
ftr-354	144	15	and	and	CCONJ
ftr-354	144	16	cash	cash	NOUN
ftr-354	144	17	flow	flow	NOUN
ftr-354	144	18	to	to	PART
ftr-354	144	19	be	be	AUX
ftr-354	144	20	properly	properly	ADV
ftr-354	144	21	calculated	calculate	VERB
ftr-354	144	22	,	,	PUNCT
ftr-354	144	23	all	all	DET
ftr-354	144	24	allowable	allowable	ADJ
ftr-354	144	25	tax	tax	NOUN
ftr-354	144	26	benefits	benefit	NOUN
ftr-354	144	27	should	should	AUX
ftr-354	144	28	be	be	AUX
ftr-354	144	29	taken	take	VERB
ftr-354	144	30	into	into	ADP
ftr-354	144	31	account	account	NOUN
ftr-354	144	32	.	.	PUNCT
ftr-354	145	1	this	this	DET
ftr-354	145	2	fundamental	fundamental	ADJ
ftr-354	145	3	principal	principal	NOUN
ftr-354	145	4	of	of	ADP
ftr-354	145	5	tax	tax	NOUN
ftr-354	145	6	law	law	NOUN
ftr-354	145	7	was	be	AUX
ftr-354	145	8	recognized	recognize	VERB
ftr-354	145	9	in	in	ADP
ftr-354	145	10	the	the	DET
ftr-354	145	11	first	first	ADJ
ftr-354	145	12	income	income	NOUN
ftr-354	145	13	tax	tax	NOUN
ftr-354	145	14	statute	statute	NOUN
ftr-354	145	15	,	,	PUNCT
ftr-354	145	16	which	which	PRON
ftr-354	145	17	permitted	permit	VERB
ftr-354	145	18	businesses	business	NOUN
ftr-354	145	19	to	to	PART
ftr-354	145	20	deduct	deduct	VERB
ftr-354	145	21	most	most	ADJ
ftr-354	145	22	costs	cost	NOUN
ftr-354	145	23	associated	associate	VERB
ftr-354	145	24	with	with	ADP
ftr-354	145	25	earning	earn	VERB
ftr-354	145	26	the	the	DET
ftr-354	145	27	income	income	NOUN
ftr-354	145	28	that	that	PRON
ftr-354	145	29	comprised	comprise	VERB
ftr-354	145	30	taxable	taxable	ADJ
ftr-354	145	31	income	income	NOUN
ftr-354	145	32	,	,	PUNCT
ftr-354	145	33	the	the	DET
ftr-354	145	34	income	income	NOUN
ftr-354	145	35	tax	tax	NOUN
ftr-354	145	36	base.14	base.14	PROPN
ftr-354	145	37	principal	principal	NOUN
ftr-354	145	38	among	among	ADP
ftr-354	145	39	these	these	DET
ftr-354	145	40	deductions	deduction	NOUN
ftr-354	145	41	was	be	AUX
ftr-354	145	42	the	the	DET
ftr-354	145	43	property	property	NOUN
ftr-354	145	44	related	relate	VERB
ftr-354	145	45	deduction	deduction	NOUN
ftr-354	145	46	for	for	ADP
ftr-354	145	47	cost	cost	NOUN
ftr-354	145	48	recovery	recovery	NOUN
ftr-354	145	49	.	.	PUNCT
ftr-354	146	1	unless	unless	SCONJ
ftr-354	146	2	tax	tax	NOUN
ftr-354	146	3	liability	liability	NOUN
ftr-354	146	4	takes	take	VERB
ftr-354	146	5	into	into	ADP
ftr-354	146	6	account	account	NOUN
ftr-354	146	7	allowed	allow	VERB
ftr-354	146	8	deductions	deduction	NOUN
ftr-354	146	9	and	and	CCONJ
ftr-354	146	10	credits	credit	NOUN
ftr-354	146	11	,	,	PUNCT
ftr-354	146	12	the	the	DET
ftr-354	146	13	firm	firm	NOUN
ftr-354	146	14	's	's	PART
ftr-354	146	15	tax	tax	NOUN
ftr-354	146	16	liability	liability	NOUN
ftr-354	146	17	is	be	AUX
ftr-354	146	18	overstated	overstate	VERB
ftr-354	146	19	and	and	CCONJ
ftr-354	146	20	its	its	PRON
ftr-354	146	21	cash	cash	NOUN
ftr-354	146	22	flow	flow	NOUN
ftr-354	146	23	is	be	AUX
ftr-354	146	24	understated	understate	VERB
ftr-354	146	25	.	.	PUNCT
ftr-354	147	1	the	the	DET
ftr-354	147	2	revenue	revenue	NOUN
ftr-354	147	3	act	act	NOUN
ftr-354	147	4	of	of	ADP
ftr-354	147	5	1913	1913	NUM
ftr-354	147	6	provided	provide	VERB
ftr-354	147	7	"	"	PUNCT
ftr-354	147	8	[	[	X
ftr-354	147	9	t]hat	t]hat	PRON
ftr-354	147	10	is	be	AUX
ftr-354	147	11	computing	compute	VERB
ftr-354	147	12	net	net	ADJ
ftr-354	147	13	income	income	NOUN
ftr-354	147	14	for	for	ADP
ftr-354	147	15	the	the	DET
ftr-354	147	16	purpose	purpose	NOUN
ftr-354	147	17	of	of	ADP
ftr-354	147	18	the	the	DET
ftr-354	147	19	normal	normal	ADJ
ftr-354	147	20	tax	tax	NOUN
ftr-354	147	21	there	there	PRON
ftr-354	147	22	shall	shall	AUX
ftr-354	147	23	be	be	AUX
ftr-354	147	24	allowed	allow	VERB
ftr-354	147	25	as	as	ADP
ftr-354	147	26	deductions	deduction	NOUN
ftr-354	147	27	:	:	PUNCT
ftr-354	147	28	...	...	PUNCT
ftr-354	148	1	sixth	sixth	ADJ
ftr-354	148	2	,	,	PUNCT
ftr-354	148	3	a	a	DET
ftr-354	148	4	reasonable	reasonable	ADJ
ftr-354	148	5	allowance	allowance	NOUN
ftr-354	148	6	for	for	ADP
ftr-354	148	7	the	the	DET
ftr-354	148	8	exhaustion	exhaustion	NOUN
ftr-354	148	9	,	,	PUNCT
ftr-354	148	10	wear	wear	NOUN
ftr-354	148	11	and	and	CCONJ
ftr-354	148	12	tear	tear	NOUN
ftr-354	148	13	of	of	ADP
ftr-354	148	14	property	property	NOUN
ftr-354	148	15	arising	arise	VERB
ftr-354	148	16	out	out	ADP
ftr-354	148	17	of	of	ADP
ftr-354	148	18	its	its	PRON
ftr-354	148	19	use	use	NOUN
ftr-354	148	20	or	or	CCONJ
ftr-354	148	21	employment	employment	NOUN
ftr-354	148	22	in	in	ADP
ftr-354	148	23	the	the	DET
ftr-354	148	24	business	business	NOUN
ftr-354	148	25	,	,	PUNCT
ftr-354	148	26	...	...	PUNCT
ftr-354	148	27	"	"	PUNCT
ftr-354	148	28	1s	1s	NUM
ftr-354	148	29	crd	crd	NOUN
ftr-354	148	30	continues	continue	VERB
ftr-354	148	31	to	to	PART
ftr-354	148	32	be	be	AUX
ftr-354	148	33	the	the	DET
ftr-354	148	34	most	most	ADV
ftr-354	148	35	significant	significant	ADJ
ftr-354	148	36	property	property	NOUN
ftr-354	148	37	related	relate	VERB
ftr-354	148	38	deduction	deduction	NOUN
ftr-354	148	39	.	.	PUNCT
ftr-354	149	1	currently	currently	ADV
ftr-354	149	2	,	,	PUNCT
ftr-354	149	3	it	it	PRON
ftr-354	149	4	is	be	AUX
ftr-354	149	5	allowed	allow	VERB
ftr-354	149	6	under	under	ADP
ftr-354	149	7	section	section	NOUN
ftr-354	149	8	167	167	NUM
ftr-354	149	9	,	,	PUNCT
ftr-354	149	10	a	a	DET
ftr-354	149	11	section	section	NOUN
ftr-354	149	12	that	that	PRON
ftr-354	149	13	contains	contain	VERB
ftr-354	149	14	language	language	NOUN
ftr-354	149	15	nearly	nearly	ADV
ftr-354	149	16	identical	identical	ADJ
ftr-354	149	17	to	to	ADP
ftr-354	149	18	the	the	DET
ftr-354	149	19	1913	1913	NUM
ftr-354	149	20	,	,	PUNCT
ftr-354	149	21	provision	provision	NOUN
ftr-354	149	22	.	.	PUNCT
ftr-354	150	1	the	the	DET
ftr-354	150	2	section	section	NOUN
ftr-354	150	3	provides	provide	VERB
ftr-354	150	4	in	in	ADP
ftr-354	150	5	pertinent	pertinent	ADJ
ftr-354	150	6	part	part	NOUN
ftr-354	150	7	that	that	SCONJ
ftr-354	150	8	"	"	PUNCT
ftr-354	150	9	[	[	X
ftr-354	150	10	t]here	t]here	NOUN
ftr-354	150	11	shall	shall	AUX
ftr-354	150	12	be	be	AUX
ftr-354	150	13	allowed	allow	VERB
ftr-354	150	14	as	as	ADP
ftr-354	150	15	a	a	DET
ftr-354	150	16	depreciation	depreciation	NOUN
ftr-354	150	17	deduction	deduction	NOUN
ftr-354	150	18	a	a	DET
ftr-354	150	19	reasonable	reasonable	ADJ
ftr-354	150	20	allowance	allowance	NOUN
ftr-354	150	21	for	for	ADP
ftr-354	150	22	the	the	DET
ftr-354	150	23	,	,	PUNCT
ftr-354	150	24	016exhaustion	016exhaustion	PROPN
ftr-354	150	25	,	,	PUNCT
ftr-354	150	26	wear	wear	VERB
ftr-354	150	27	and	and	CCONJ
ftr-354	150	28	tear	tear	NOUN
ftr-354	150	29	...	...	PUNCT
ftr-354	150	30	of	of	ADP
ftr-354	150	31	property	property	NOUN
ftr-354	150	32	used	use	VERB
ftr-354	150	33	in	in	ADP
ftr-354	150	34	the	the	DET
ftr-354	150	35	trade	trade	NOUN
ftr-354	150	36	or	or	CCONJ
ftr-354	150	37	business	business	NOUN
ftr-354	150	38	...	...	PUNCT
ftr-354	150	39	.	.	PUNCT
ftr-354	151	1	the	the	DET
ftr-354	151	2	allowance	allowance	NOUN
ftr-354	151	3	for	for	ADP
ftr-354	151	4	depreciation	depreciation	NOUN
ftr-354	151	5	has	have	AUX
ftr-354	151	6	long	long	ADV
ftr-354	151	7	been	be	AUX
ftr-354	151	8	justified	justify	VERB
ftr-354	151	9	as	as	ADP
ftr-354	151	10	a	a	DET
ftr-354	151	11	reasonable	reasonable	ADJ
ftr-354	151	12	business	business	NOUN
ftr-354	151	13	expense	expense	NOUN
ftr-354	151	14	on	on	ADP
ftr-354	151	15	the	the	DET
ftr-354	151	16	theory	theory	NOUN
ftr-354	151	17	that	that	SCONJ
ftr-354	151	18	the	the	DET
ftr-354	151	19	amount	amount	NOUN
ftr-354	151	20	of	of	ADP
ftr-354	151	21	the	the	DET
ftr-354	151	22	annual	annual	ADJ
ftr-354	151	23	deduction	deduction	NOUN
ftr-354	151	24	represents	represent	VERB
ftr-354	151	25	that	that	SCONJ
ftr-354	151	26	portion	portion	NOUN
ftr-354	151	27	of	of	ADP
ftr-354	151	28	the	the	DET
ftr-354	151	29	property	property	NOUN
ftr-354	151	30	's	's	PART
ftr-354	151	31	initial	initial	ADJ
ftr-354	151	32	value	value	NOUN
ftr-354	151	33	that	that	PRON
ftr-354	151	34	is	be	AUX
ftr-354	151	35	estimated	estimate	VERB
ftr-354	151	36	to	to	PART
ftr-354	151	37	be	be	AUX
ftr-354	151	38	consumed	consume	VERB
ftr-354	151	39	during	during	ADP
ftr-354	151	40	the	the	DET
ftr-354	151	41	accounting	accounting	NOUN
ftr-354	151	42	period	period	NOUN
ftr-354	151	43	in	in	ADP
ftr-354	151	44	generating	generate	VERB
ftr-354	151	45	income	income	NOUN
ftr-354	151	46	of	of	ADP
ftr-354	151	47	that	that	DET
ftr-354	151	48	period	period	NOUN
ftr-354	151	49	.	.	PUNCT
ftr-354	152	1	in	in	ADP
ftr-354	152	2	1927	1927	NUM
ftr-354	152	3	,	,	PUNCT
ftr-354	152	4	justice	justice	PROPN
ftr-354	152	5	brandeis	brandeis	PROPN
ftr-354	152	6	wrote	write	VERB
ftr-354	152	7	in	in	ADP
ftr-354	152	8	u.s	u.s	PROPN
ftr-354	152	9	.	.	PROPN
ftr-354	152	10	v.	v.	PROPN
ftr-354	152	11	ludey	ludey	PROPN
ftr-354	152	12	:	:	PUNCT
ftr-354	152	13	"	"	PUNCT
ftr-354	152	14	the	the	DET
ftr-354	152	15	depreciation	depreciation	NOUN
ftr-354	152	16	charge	charge	NOUN
ftr-354	152	17	permitted	permit	VERB
ftr-354	152	18	as	as	ADP
ftr-354	152	19	a	a	DET
ftr-354	152	20	deduction	deduction	NOUN
ftr-354	152	21	from	from	ADP
ftr-354	152	22	the	the	DET
ftr-354	152	23	gross	gross	ADJ
ftr-354	152	24	income	income	NOUN
ftr-354	152	25	in	in	ADP
ftr-354	152	26	determining	determine	VERB
ftr-354	152	27	the	the	DET
ftr-354	152	28	taxable	taxable	ADJ
ftr-354	152	29	income	income	NOUN
ftr-354	152	30	of	of	ADP
ftr-354	152	31	a	a	DET
ftr-354	152	32	business	business	NOUN
ftr-354	152	33	for	for	ADP
ftr-354	152	34	any	any	DET
ftr-354	152	35	year	year	NOUN
ftr-354	152	36	represents	represent	VERB
ftr-354	152	37	the	the	DET
ftr-354	152	38	reduction	reduction	NOUN
ftr-354	152	39	,	,	PUNCT
ftr-354	152	40	during	during	ADP
ftr-354	152	41	the	the	DET
ftr-354	152	42	year	year	NOUN
ftr-354	152	43	,	,	PUNCT
ftr-354	152	44	of	of	ADP
ftr-354	152	45	the	the	DET
ftr-354	152	46	capital	capital	NOUN
ftr-354	152	47	assets	asset	NOUN
ftr-354	152	48	through	through	ADP
ftr-354	152	49	wear	wear	NOUN
ftr-354	152	50	and	and	CCONJ
ftr-354	152	51	tear	tear	NOUN
ftr-354	152	52	of	of	ADP
ftr-354	152	53	the	the	DET
ftr-354	152	54	plant	plant	NOUN
ftr-354	152	55	used	use	VERB
ftr-354	152	56	.	.	PUNCT
ftr-354	153	1	the	the	DET
ftr-354	153	2	amount	amount	NOUN
ftr-354	153	3	of	of	ADP
ftr-354	153	4	the	the	DET
ftr-354	153	5	allowance	allowance	NOUN
ftr-354	153	6	for	for	ADP
ftr-354	153	7	depreciation	depreciation	NOUN
ftr-354	153	8	is	be	AUX
ftr-354	153	9	the	the	DET
ftr-354	153	10	sum	sum	NOUN
ftr-354	153	11	which	which	PRON
ftr-354	153	12	should	should	AUX
ftr-354	153	13	be	be	AUX
ftr-354	153	14	set	set	VERB
ftr-354	153	15	aside	aside	ADV
ftr-354	153	16	for	for	ADP
ftr-354	153	17	the	the	DET
ftr-354	153	18	taxable	taxable	ADJ
ftr-354	153	19	year	year	NOUN
ftr-354	153	20	,	,	PUNCT
ftr-354	153	21	in	in	ADP
ftr-354	153	22	order	order	NOUN
ftr-354	153	23	14	14	NUM
ftr-354	153	24	.	.	PUNCT
ftr-354	154	1	irc	irc	PROPN
ftr-354	154	2	§	§	PROPN
ftr-354	154	3	63	63	NUM
ftr-354	154	4	.	.	PUNCT
ftr-354	154	5	15	15	NUM
ftr-354	154	6	.	.	PUNCT
ftr-354	155	1	the	the	DET
ftr-354	155	2	revenue	revenue	NOUN
ftr-354	155	3	act	act	NOUN
ftr-354	155	4	of	of	ADP
ftr-354	155	5	1913	1913	NUM
ftr-354	155	6	,	,	PUNCT
ftr-354	155	7	§	§	PROPN
ftr-354	155	8	ii	ii	PROPN
ftr-354	155	9	g(b	g(b	PROPN
ftr-354	155	10	)	)	PUNCT
ftr-354	155	11	,	,	PUNCT
ftr-354	155	12	38	38	NUM
ftr-354	155	13	stat	stat	NOUN
ftr-354	155	14	.	.	PUNCT
ftr-354	156	1	172234(a)(7	172234(a)(7	NUM
ftr-354	156	2	)	)	PUNCT
ftr-354	156	3	.	.	PUNCT
ftr-354	157	1	the	the	DET
ftr-354	157	2	excise	excise	NOUN
ftr-354	157	3	tax	tax	NOUN
ftr-354	157	4	act	act	NOUN
ftr-354	157	5	of	of	ADP
ftr-354	157	6	1909	1909	NUM
ftr-354	157	7	,	,	PUNCT
ftr-354	157	8	§	§	PROPN
ftr-354	157	9	38(2d	38(2d	NUM
ftr-354	157	10	)	)	PUNCT
ftr-354	157	11	,	,	PUNCT
ftr-354	157	12	36	36	NUM
ftr-354	157	13	stat	stat	NOUN
ftr-354	157	14	.	.	PUNCT
ftr-354	158	1	112	112	NUM
ftr-354	158	2	,	,	PUNCT
ftr-354	158	3	113	113	NUM
ftr-354	158	4	,	,	PUNCT
ftr-354	158	5	permitted	permit	VERB
ftr-354	158	6	a	a	DET
ftr-354	158	7	similar	similar	ADJ
ftr-354	158	8	deduction	deduction	NOUN
ftr-354	158	9	.	.	PUNCT
ftr-354	159	1	16	16	NUM
ftr-354	159	2	.	.	PUNCT
ftr-354	160	1	irc	irc	PROPN
ftr-354	160	2	§	§	PROPN
ftr-354	160	3	§	§	PROPN
ftr-354	160	4	167	167	NUM
ftr-354	160	5	and	and	CCONJ
ftr-354	160	6	168	168	NUM
ftr-354	160	7	.	.	PUNCT
ftr-354	161	1	[	[	X
ftr-354	161	2	vol	vol	NOUN
ftr-354	161	3	.	.	PUNCT
ftr-354	161	4	10:2274	10:2274	NUM
ftr-354	161	5	a	a	DET
ftr-354	161	6	proposal	proposal	NOUN
ftr-354	161	7	for	for	ADP
ftr-354	161	8	an	an	DET
ftr-354	161	9	elective	elective	ADJ
ftr-354	161	10	tax	tax	NOUN
ftr-354	161	11	benefits	benefit	NOUN
ftr-354	161	12	transfer	transfer	NOUN
ftr-354	161	13	system	system	NOUN
ftr-354	161	14	that	that	PRON
ftr-354	161	15	,	,	PUNCT
ftr-354	161	16	at	at	ADP
ftr-354	161	17	the	the	DET
ftr-354	161	18	end	end	NOUN
ftr-354	161	19	of	of	ADP
ftr-354	161	20	the	the	DET
ftr-354	161	21	useful	useful	ADJ
ftr-354	161	22	life	life	NOUN
ftr-354	161	23	of	of	ADP
ftr-354	161	24	the	the	DET
ftr-354	161	25	plant	plant	NOUN
ftr-354	161	26	in	in	ADP
ftr-354	161	27	the	the	DET
ftr-354	161	28	business	business	NOUN
ftr-354	161	29	,	,	PUNCT
ftr-354	161	30	the	the	DET
ftr-354	161	31	aggregate	aggregate	NOUN
ftr-354	161	32	of	of	ADP
ftr-354	161	33	the	the	DET
ftr-354	161	34	sums	sum	NOUN
ftr-354	161	35	set	set	VERB
ftr-354	161	36	aside	aside	ADV
ftr-354	161	37	will	will	AUX
ftr-354	161	38	(	(	PUNCT
ftr-354	161	39	with	with	ADP
ftr-354	161	40	the	the	DET
ftr-354	161	41	salvage	salvage	NOUN
ftr-354	161	42	value	value	NOUN
ftr-354	161	43	)	)	PUNCT
ftr-354	161	44	suffice	suffice	VERB
ftr-354	161	45	to	to	PART
ftr-354	161	46	provide	provide	VERB
ftr-354	161	47	an	an	DET
ftr-354	161	48	amount	amount	NOUN
ftr-354	161	49	equal	equal	ADJ
ftr-354	161	50	to	to	ADP
ftr-354	161	51	the	the	DET
ftr-354	161	52	original	original	ADJ
ftr-354	161	53	cost	cost	NOUN
ftr-354	161	54	.	.	PUNCT
ftr-354	162	1	the	the	DET
ftr-354	162	2	theory	theory	NOUN
ftr-354	162	3	underlying	underlie	VERB
ftr-354	162	4	this	this	DET
ftr-354	162	5	allowance	allowance	NOUN
ftr-354	162	6	for	for	ADP
ftr-354	162	7	depreciation	depreciation	NOUN
ftr-354	162	8	is	be	AUX
ftr-354	162	9	that	that	SCONJ
ftr-354	162	10	by	by	ADP
ftr-354	162	11	using	use	VERB
ftr-354	162	12	up	up	ADP
ftr-354	162	13	the	the	DET
ftr-354	162	14	plant	plant	NOUN
ftr-354	162	15	a	a	DET
ftr-354	162	16	grandual	grandual	ADJ
ftr-354	162	17	[	[	X
ftr-354	162	18	sic	sic	ADJ
ftr-354	162	19	]	]	PUNCT
ftr-354	162	20	sale	sale	NOUN
ftr-354	162	21	is	be	AUX
ftr-354	162	22	made	make	VERB
ftr-354	162	23	of	of	ADP
ftr-354	162	24	it	it	PRON
ftr-354	162	25	.	.	PUNCT
ftr-354	163	1	the	the	DET
ftr-354	163	2	depreciation	depreciation	NOUN
ftr-354	163	3	charged	charge	VERB
ftr-354	163	4	is	be	AUX
ftr-354	163	5	the	the	DET
ftr-354	163	6	measure	measure	NOUN
ftr-354	163	7	of	of	ADP
ftr-354	163	8	the	the	DET
ftr-354	163	9	cost	cost	NOUN
ftr-354	163	10	of	of	ADP
ftr-354	163	11	the	the	DET
ftr-354	163	12	part	part	NOUN
ftr-354	163	13	which	which	PRON
ftr-354	163	14	has	have	AUX
ftr-354	163	15	been	be	AUX
ftr-354	163	16	sold	sell	VERB
ftr-354	163	17	.	.	PUNCT
ftr-354	164	1	when	when	SCONJ
ftr-354	164	2	the	the	DET
ftr-354	164	3	plant	plant	NOUN
ftr-354	164	4	is	be	AUX
ftr-354	164	5	disposed	dispose	VERB
ftr-354	164	6	of	of	ADP
ftr-354	164	7	after	after	ADP
ftr-354	164	8	years	year	NOUN
ftr-354	164	9	of	of	ADP
ftr-354	164	10	use	use	NOUN
ftr-354	164	11	,	,	PUNCT
ftr-354	164	12	the	the	DET
ftr-354	164	13	thing	thing	NOUN
ftr-354	164	14	then	then	ADV
ftr-354	164	15	sold	sell	VERB
ftr-354	164	16	is	be	AUX
ftr-354	164	17	not	not	PART
ftr-354	164	18	the	the	DET
ftr-354	164	19	whole	whole	ADJ
ftr-354	164	20	thing	thing	NOUN
ftr-354	164	21	,	,	PUNCT
ftr-354	164	22	,	,	PUNCT
ftr-354	164	23	l7originally	l7originally	ADV
ftr-354	164	24	acquired	acquire	VERB
ftr-354	164	25	.	.	PUNCT
ftr-354	165	1	conversely	conversely	ADV
ftr-354	165	2	,	,	PUNCT
ftr-354	165	3	a	a	DET
ftr-354	165	4	distortion	distortion	NOUN
ftr-354	165	5	of	of	ADP
ftr-354	165	6	tax	tax	NOUN
ftr-354	165	7	liability	liability	NOUN
ftr-354	165	8	occurs	occur	VERB
ftr-354	165	9	when	when	SCONJ
ftr-354	165	10	a	a	DET
ftr-354	165	11	firm	firm	NOUN
ftr-354	165	12	is	be	AUX
ftr-354	165	13	unable	unable	ADJ
ftr-354	165	14	to	to	PART
ftr-354	165	15	benefit	benefit	VERB
ftr-354	165	16	from	from	ADP
ftr-354	165	17	allowable	allowable	ADJ
ftr-354	165	18	deductions	deduction	NOUN
ftr-354	165	19	.	.	PUNCT
ftr-354	166	1	the	the	DET
ftr-354	166	2	cost	cost	NOUN
ftr-354	166	3	of	of	ADP
ftr-354	166	4	the	the	DET
ftr-354	166	5	item	item	NOUN
ftr-354	166	6	to	to	PART
ftr-354	166	7	which	which	PRON
ftr-354	166	8	the	the	DET
ftr-354	166	9	deduction	deduction	NOUN
ftr-354	166	10	relates	relate	VERB
ftr-354	166	11	becomes	become	VERB
ftr-354	166	12	significantly	significantly	ADV
ftr-354	166	13	greater	great	ADJ
ftr-354	166	14	whenever	whenever	SCONJ
ftr-354	166	15	it	it	PRON
ftr-354	166	16	does	do	AUX
ftr-354	166	17	not	not	PART
ftr-354	166	18	yield	yield	VERB
ftr-354	166	19	a	a	DET
ftr-354	166	20	tax	tax	NOUN
ftr-354	166	21	savings	saving	NOUN
ftr-354	166	22	.	.	PUNCT
ftr-354	167	1	by	by	ADP
ftr-354	167	2	permitting	permit	VERB
ftr-354	167	3	crd	crd	NOUN
ftr-354	167	4	to	to	PART
ftr-354	167	5	be	be	AUX
ftr-354	167	6	transferred	transfer	VERB
ftr-354	167	7	for	for	ADP
ftr-354	167	8	consideration	consideration	NOUN
ftr-354	167	9	,	,	PUNCT
ftr-354	167	10	a	a	DET
ftr-354	167	11	firm	firm	NOUN
ftr-354	167	12	is	be	AUX
ftr-354	167	13	able	able	ADJ
ftr-354	167	14	to	to	PART
ftr-354	167	15	reduce	reduce	VERB
ftr-354	167	16	asset	asset	NOUN
ftr-354	167	17	cost	cost	NOUN
ftr-354	167	18	,	,	PUNCT
ftr-354	167	19	albeit	albeit	SCONJ
ftr-354	167	20	indirectly	indirectly	ADV
ftr-354	167	21	,	,	PUNCT
ftr-354	167	22	by	by	ADP
ftr-354	167	23	the	the	DET
ftr-354	167	24	amount	amount	NOUN
ftr-354	167	25	of	of	ADP
ftr-354	167	26	the	the	DET
ftr-354	167	27	cash	cash	NOUN
ftr-354	167	28	consideration	consideration	NOUN
ftr-354	167	29	received	receive	VERB
ftr-354	167	30	for	for	ADP
ftr-354	167	31	the	the	DET
ftr-354	167	32	tax	tax	NOUN
ftr-354	167	33	benefit	benefit	NOUN
ftr-354	167	34	,	,	PUNCT
ftr-354	167	35	as	as	SCONJ
ftr-354	167	36	the	the	DET
ftr-354	167	37	incentivized	incentivize	VERB
ftr-354	167	38	depreciation	depreciation	NOUN
ftr-354	167	39	rules	rule	NOUN
ftr-354	167	40	intend	intend	VERB
ftr-354	167	41	.	.	PUNCT
ftr-354	168	1	ability	ability	NOUN
ftr-354	168	2	to	to	PART
ftr-354	168	3	use	use	VERB
ftr-354	168	4	tax	tax	NOUN
ftr-354	168	5	benefits	benefit	NOUN
ftr-354	168	6	depends	depend	VERB
ftr-354	168	7	upon	upon	SCONJ
ftr-354	168	8	there	there	PRON
ftr-354	168	9	being	be	AUX
ftr-354	168	10	tax	tax	NOUN
ftr-354	168	11	liability	liability	NOUN
ftr-354	168	12	,	,	PUNCT
ftr-354	168	13	before	before	ADP
ftr-354	168	14	taking	take	VERB
ftr-354	168	15	into	into	ADP
ftr-354	168	16	account	account	NOUN
ftr-354	168	17	any	any	DET
ftr-354	168	18	tax	tax	NOUN
ftr-354	168	19	benefits	benefit	NOUN
ftr-354	168	20	.	.	PUNCT
ftr-354	169	1	a	a	DET
ftr-354	169	2	firm	firm	NOUN
ftr-354	169	3	without	without	ADP
ftr-354	169	4	adequate	adequate	ADJ
ftr-354	169	5	federal	federal	ADJ
ftr-354	169	6	tax	tax	NOUN
ftr-354	169	7	liability	liability	NOUN
ftr-354	169	8	will	will	AUX
ftr-354	169	9	be	be	AUX
ftr-354	169	10	unresponsive	unresponsive	ADJ
ftr-354	169	11	to	to	ADP
ftr-354	169	12	tax	tax	NOUN
ftr-354	169	13	incentive	incentive	NOUN
ftr-354	169	14	legislation	legislation	NOUN
ftr-354	169	15	.	.	PUNCT
ftr-354	169	16	'	'	PUNCT
ftr-354	170	1	8	8	NUM
ftr-354	170	2	insufficient	insufficient	ADJ
ftr-354	170	3	tax	tax	NOUN
ftr-354	170	4	liability	liability	NOUN
ftr-354	170	5	may	may	AUX
ftr-354	170	6	be	be	AUX
ftr-354	170	7	attributable	attributable	ADJ
ftr-354	170	8	to	to	ADP
ftr-354	170	9	several	several	ADJ
ftr-354	170	10	factors	factor	NOUN
ftr-354	170	11	,	,	PUNCT
ftr-354	170	12	including	include	VERB
ftr-354	170	13	market	market	NOUN
ftr-354	170	14	conditions	condition	NOUN
ftr-354	170	15	peculiar	peculiar	ADJ
ftr-354	170	16	to	to	ADP
ftr-354	170	17	the	the	DET
ftr-354	170	18	taxpayer	taxpayer	NOUN
ftr-354	170	19	or	or	CCONJ
ftr-354	170	20	general	general	ADJ
ftr-354	170	21	economic	economic	ADJ
ftr-354	170	22	conditions	condition	NOUN
ftr-354	170	23	.	.	PUNCT
ftr-354	171	1	moreover	moreover	ADV
ftr-354	171	2	,	,	PUNCT
ftr-354	171	3	it	it	PRON
ftr-354	171	4	may	may	AUX
ftr-354	171	5	occur	occur	VERB
ftr-354	171	6	during	during	ADP
ftr-354	171	7	either	either	CCONJ
ftr-354	171	8	strong	strong	ADJ
ftr-354	171	9	or	or	CCONJ
ftr-354	171	10	weak	weak	ADJ
ftr-354	171	11	economic	economic	ADJ
ftr-354	171	12	times	time	NOUN
ftr-354	171	13	.	.	PUNCT
ftr-354	172	1	for	for	ADP
ftr-354	172	2	instance	instance	NOUN
ftr-354	172	3	,	,	PUNCT
ftr-354	172	4	if	if	SCONJ
ftr-354	172	5	the	the	DET
ftr-354	172	6	taxpayer	taxpayer	NOUN
ftr-354	172	7	were	be	AUX
ftr-354	172	8	a	a	DET
ftr-354	172	9	tax	tax	NOUN
ftr-354	172	10	sensitive	sensitive	ADJ
ftr-354	172	11	business	business	NOUN
ftr-354	172	12	,	,	PUNCT
ftr-354	172	13	in	in	ADP
ftr-354	172	14	a	a	DET
ftr-354	172	15	strong	strong	ADJ
ftr-354	172	16	business	business	NOUN
ftr-354	172	17	environment	environment	NOUN
ftr-354	172	18	taxable	taxable	ADJ
ftr-354	172	19	income	income	NOUN
ftr-354	172	20	may	may	AUX
ftr-354	172	21	be	be	AUX
ftr-354	172	22	eliminated	eliminate	VERB
ftr-354	172	23	by	by	ADP
ftr-354	172	24	tax	tax	NOUN
ftr-354	172	25	deductions	deduction	NOUN
ftr-354	172	26	.	.	PUNCT
ftr-354	173	1	equipment	equipment	NOUN
ftr-354	173	2	leasing	leasing	NOUN
ftr-354	173	3	firms	firm	NOUN
ftr-354	173	4	are	be	AUX
ftr-354	173	5	especially	especially	ADV
ftr-354	173	6	vulnerable	vulnerable	ADJ
ftr-354	173	7	to	to	ADP
ftr-354	173	8	deficiencies	deficiency	NOUN
ftr-354	173	9	in	in	ADP
ftr-354	173	10	taxable	taxable	ADJ
ftr-354	173	11	income	income	NOUN
ftr-354	173	12	.	.	PUNCT
ftr-354	174	1	by	by	ADP
ftr-354	174	2	the	the	DET
ftr-354	174	3	nature	nature	NOUN
ftr-354	174	4	of	of	ADP
ftr-354	174	5	their	their	PRON
ftr-354	174	6	business	business	NOUN
ftr-354	174	7	they	they	PRON
ftr-354	174	8	generate	generate	VERB
ftr-354	174	9	significant	significant	ADJ
ftr-354	174	10	crd	crd	NOUN
ftr-354	174	11	from	from	ADP
ftr-354	174	12	the	the	DET
ftr-354	174	13	property	property	NOUN
ftr-354	174	14	they	they	PRON
ftr-354	174	15	purchase	purchase	VERB
ftr-354	174	16	to	to	PART
ftr-354	174	17	lease	lease	VERB
ftr-354	174	18	.	.	PUNCT
ftr-354	175	1	if	if	SCONJ
ftr-354	175	2	the	the	DET
ftr-354	175	3	lessor	lessor	NOUN
ftr-354	175	4	is	be	AUX
ftr-354	175	5	unable	unable	ADJ
ftr-354	175	6	to	to	PART
ftr-354	175	7	deduct	deduct	VERB
ftr-354	175	8	crd	crd	PROPN
ftr-354	175	9	,	,	PUNCT
ftr-354	175	10	the	the	DET
ftr-354	175	11	cost	cost	NOUN
ftr-354	175	12	of	of	ADP
ftr-354	175	13	the	the	DET
ftr-354	175	14	property	property	NOUN
ftr-354	175	15	is	be	AUX
ftr-354	175	16	not	not	PART
ftr-354	175	17	partially	partially	ADV
ftr-354	175	18	offset	offset	VERB
ftr-354	175	19	by	by	ADP
ftr-354	175	20	tax	tax	NOUN
ftr-354	175	21	savings	saving	NOUN
ftr-354	175	22	,	,	PUNCT
ftr-354	175	23	causing	cause	VERB
ftr-354	175	24	a	a	DET
ftr-354	175	25	rational	rational	ADJ
ftr-354	175	26	equipment	equipment	NOUN
ftr-354	175	27	lessor	lessor	NOUN
ftr-354	175	28	to	to	PART
ftr-354	175	29	refrain	refrain	VERB
ftr-354	175	30	from	from	ADP
ftr-354	175	31	entering	enter	VERB
ftr-354	175	32	into	into	ADP
ftr-354	175	33	new	new	ADJ
ftr-354	175	34	leases	lease	NOUN
ftr-354	175	35	,	,	PUNCT
ftr-354	175	36	unless	unless	SCONJ
ftr-354	175	37	rent	rent	NOUN
ftr-354	175	38	can	can	AUX
ftr-354	175	39	be	be	AUX
ftr-354	175	40	increased	increase	VERB
ftr-354	175	41	.	.	PUNCT
ftr-354	176	1	it	it	PRON
ftr-354	176	2	the	the	DET
ftr-354	176	3	taxpayer	taxpayer	NOUN
ftr-354	176	4	were	be	AUX
ftr-354	176	5	in	in	ADP
ftr-354	176	6	this	this	DET
ftr-354	176	7	position	position	NOUN
ftr-354	176	8	,	,	PUNCT
ftr-354	176	9	to	to	PART
ftr-354	176	10	benefit	benefit	VERB
ftr-354	176	11	from	from	ADP
ftr-354	176	12	the	the	DET
ftr-354	176	13	deductions	deduction	NOUN
ftr-354	176	14	17	17	NUM
ftr-354	176	15	.	.	PUNCT
ftr-354	177	1	u.s	u.s	PROPN
ftr-354	177	2	.	.	PROPN
ftr-354	177	3	v.	v.	PROPN
ftr-354	177	4	ludey	ludey	PROPN
ftr-354	177	5	,	,	PUNCT
ftr-354	177	6	274	274	NUM
ftr-354	177	7	u.s	u.s	PROPN
ftr-354	177	8	.	.	PROPN
ftr-354	177	9	295	295	NUM
ftr-354	177	10	,	,	PUNCT
ftr-354	177	11	300	300	NUM
ftr-354	177	12	-	-	SYM
ftr-354	177	13	301	301	NUM
ftr-354	177	14	(	(	PUNCT
ftr-354	177	15	1927	1927	NUM
ftr-354	177	16	)	)	PUNCT
ftr-354	177	17	.	.	PUNCT
ftr-354	178	1	18	18	NUM
ftr-354	178	2	.	.	PUNCT
ftr-354	178	3	deductions	deduction	NOUN
ftr-354	178	4	in	in	ADP
ftr-354	178	5	excess	excess	NOUN
ftr-354	178	6	of	of	ADP
ftr-354	178	7	current	current	ADJ
ftr-354	178	8	taxable	taxable	ADJ
ftr-354	178	9	income	income	NOUN
ftr-354	178	10	will	will	AUX
ftr-354	178	11	result	result	VERB
ftr-354	178	12	in	in	ADP
ftr-354	178	13	a	a	DET
ftr-354	178	14	"	"	PUNCT
ftr-354	178	15	net	net	ADJ
ftr-354	178	16	operating	operating	NOUN
ftr-354	178	17	loss	loss	NOUN
ftr-354	178	18	,	,	PUNCT
ftr-354	178	19	"	"	PUNCT
ftr-354	178	20	which	which	PRON
ftr-354	178	21	is	be	AUX
ftr-354	178	22	usually	usually	ADV
ftr-354	178	23	allowed	allow	VERB
ftr-354	178	24	to	to	PART
ftr-354	178	25	be	be	AUX
ftr-354	178	26	carried	carry	VERB
ftr-354	178	27	over	over	ADP
ftr-354	178	28	to	to	ADP
ftr-354	178	29	subsequent	subsequent	ADJ
ftr-354	178	30	periods	period	NOUN
ftr-354	178	31	.	.	PUNCT
ftr-354	179	1	irc	irc	PROPN
ftr-354	179	2	§	§	PROPN
ftr-354	179	3	§	§	PROPN
ftr-354	179	4	172	172	NUM
ftr-354	179	5	,	,	PUNCT
ftr-354	179	6	465	465	NUM
ftr-354	179	7	,	,	PUNCT
ftr-354	179	8	469	469	NUM
ftr-354	179	9	are	be	AUX
ftr-354	179	10	examples	example	NOUN
ftr-354	179	11	of	of	ADP
ftr-354	179	12	sections	section	NOUN
ftr-354	179	13	that	that	PRON
ftr-354	179	14	permit	permit	VERB
ftr-354	179	15	a	a	DET
ftr-354	179	16	deferral	deferral	NOUN
ftr-354	179	17	of	of	ADP
ftr-354	179	18	deductions	deduction	NOUN
ftr-354	179	19	that	that	PRON
ftr-354	179	20	can	can	AUX
ftr-354	179	21	not	not	PART
ftr-354	179	22	be	be	AUX
ftr-354	179	23	currently	currently	ADV
ftr-354	179	24	used	use	VERB
ftr-354	179	25	by	by	ADP
ftr-354	179	26	the	the	DET
ftr-354	179	27	taxpayer	taxpayer	NOUN
ftr-354	179	28	.	.	PUNCT
ftr-354	180	1	an	an	DET
ftr-354	180	2	excess	excess	NOUN
ftr-354	180	3	of	of	ADP
ftr-354	180	4	credits	credit	NOUN
ftr-354	180	5	over	over	ADP
ftr-354	180	6	tax	tax	NOUN
ftr-354	180	7	liability	liability	NOUN
ftr-354	180	8	before	before	ADP
ftr-354	180	9	credits	credit	NOUN
ftr-354	180	10	will	will	AUX
ftr-354	180	11	result	result	VERB
ftr-354	180	12	in	in	ADP
ftr-354	180	13	a	a	DET
ftr-354	180	14	credit	credit	NOUN
ftr-354	180	15	carryover	carryover	NOUN
ftr-354	180	16	.	.	PUNCT
ftr-354	181	1	the	the	DET
ftr-354	181	2	deferral	deferral	NOUN
ftr-354	181	3	of	of	ADP
ftr-354	181	4	the	the	DET
ftr-354	181	5	deduction	deduction	NOUN
ftr-354	181	6	's	's	PART
ftr-354	181	7	benefit	benefit	NOUN
ftr-354	181	8	will	will	AUX
ftr-354	181	9	reduce	reduce	VERB
ftr-354	181	10	its	its	PRON
ftr-354	181	11	present	present	ADJ
ftr-354	181	12	value	value	NOUN
ftr-354	181	13	.	.	PUNCT
ftr-354	182	1	for	for	ADP
ftr-354	182	2	example	example	NOUN
ftr-354	182	3	,	,	PUNCT
ftr-354	182	4	the	the	DET
ftr-354	182	5	present	present	ADJ
ftr-354	182	6	value	value	NOUN
ftr-354	182	7	of	of	ADP
ftr-354	182	8	a	a	DET
ftr-354	182	9	tax	tax	NOUN
ftr-354	182	10	savings	saving	NOUN
ftr-354	182	11	of	of	ADP
ftr-354	182	12	$	$	SYM
ftr-354	182	13	350	350	NUM
ftr-354	182	14	that	that	PRON
ftr-354	182	15	is	be	AUX
ftr-354	182	16	deferred	defer	VERB
ftr-354	182	17	for	for	ADP
ftr-354	182	18	three	three	NUM
ftr-354	182	19	years	year	NOUN
ftr-354	182	20	,	,	PUNCT
ftr-354	182	21	assuming	assume	VERB
ftr-354	182	22	a	a	DET
ftr-354	182	23	discount	discount	NOUN
ftr-354	182	24	rate	rate	NOUN
ftr-354	182	25	of	of	ADP
ftr-354	182	26	4.5	4.5	NUM
ftr-354	182	27	%	%	NOUN
ftr-354	182	28	compounded	compound	VERB
ftr-354	182	29	annually	annually	ADV
ftr-354	182	30	,	,	PUNCT
ftr-354	182	31	would	would	AUX
ftr-354	182	32	be	be	AUX
ftr-354	182	33	$	$	SYM
ftr-354	182	34	294	294	NUM
ftr-354	182	35	,	,	PUNCT
ftr-354	182	36	a	a	DET
ftr-354	182	37	16	16	NUM
ftr-354	182	38	%	%	NOUN
ftr-354	182	39	reduction	reduction	NOUN
ftr-354	182	40	in	in	ADP
ftr-354	182	41	cost	cost	NOUN
ftr-354	182	42	savings	saving	NOUN
ftr-354	182	43	.	.	PUNCT
ftr-354	183	1	a	a	DET
ftr-354	183	2	firm	firm	NOUN
ftr-354	183	3	that	that	PRON
ftr-354	183	4	is	be	AUX
ftr-354	183	5	a	a	DET
ftr-354	183	6	member	member	NOUN
ftr-354	183	7	of	of	ADP
ftr-354	183	8	a	a	DET
ftr-354	183	9	consolidated	consolidated	ADJ
ftr-354	183	10	group	group	NOUN
ftr-354	183	11	is	be	AUX
ftr-354	183	12	permitted	permit	VERB
ftr-354	183	13	to	to	PART
ftr-354	183	14	offset	offset	VERB
ftr-354	183	15	its	its	PRON
ftr-354	183	16	tax	tax	NOUN
ftr-354	183	17	losses	loss	NOUN
ftr-354	183	18	against	against	ADP
ftr-354	183	19	the	the	DET
ftr-354	183	20	taxable	taxable	ADJ
ftr-354	183	21	income	income	NOUN
ftr-354	183	22	of	of	ADP
ftr-354	183	23	other	other	ADJ
ftr-354	183	24	members	member	NOUN
ftr-354	183	25	of	of	ADP
ftr-354	183	26	the	the	DET
ftr-354	183	27	consolidated	consolidated	ADJ
ftr-354	183	28	group	group	NOUN
ftr-354	183	29	.	.	PUNCT
ftr-354	184	1	treas	treas	PROPN
ftr-354	184	2	.	.	PUNCT
ftr-354	185	1	reg	reg	PROPN
ftr-354	185	2	.	.	PUNCT
ftr-354	186	1	§	§	PROPN
ftr-354	186	2	§	§	PROPN
ftr-354	186	3	1.1502	1.1502	NUM
ftr-354	186	4	-	-	SYM
ftr-354	186	5	2	2	NUM
ftr-354	186	6	and	and	CCONJ
ftr-354	186	7	21	21	NUM
ftr-354	186	8	.	.	PUNCT
ftr-354	187	1	2010	2010	NUM
ftr-354	187	2	]	]	PUNCT
ftr-354	187	3	275	275	NUM
ftr-354	187	4	florida	florida	PROPN
ftr-354	187	5	tax	tax	NOUN
ftr-354	187	6	review	review	NOUN
ftr-354	187	7	and	and	CCONJ
ftr-354	187	8	credits	credit	NOUN
ftr-354	187	9	,	,	PUNCT
ftr-354	187	10	the	the	DET
ftr-354	187	11	tax	tax	NOUN
ftr-354	187	12	benefits	benefit	NOUN
ftr-354	187	13	would	would	AUX
ftr-354	187	14	have	have	VERB
ftr-354	187	15	to	to	PART
ftr-354	187	16	be	be	AUX
ftr-354	187	17	transferred	transfer	VERB
ftr-354	187	18	for	for	ADP
ftr-354	187	19	valuable	valuable	ADJ
ftr-354	187	20	consideration	consideration	NOUN
ftr-354	187	21	.	.	PUNCT
ftr-354	188	1	the	the	DET
ftr-354	188	2	proposal	proposal	NOUN
ftr-354	188	3	addresses	address	VERB
ftr-354	188	4	the	the	DET
ftr-354	188	5	deficiency	deficiency	NOUN
ftr-354	188	6	in	in	ADP
ftr-354	188	7	current	current	ADJ
ftr-354	188	8	law	law	NOUN
ftr-354	188	9	by	by	ADP
ftr-354	188	10	providing	provide	VERB
ftr-354	188	11	for	for	ADP
ftr-354	188	12	the	the	DET
ftr-354	188	13	tax	tax	NOUN
ftr-354	188	14	-	-	PUNCT
ftr-354	188	15	free	free	ADJ
ftr-354	188	16	receipt	receipt	NOUN
ftr-354	188	17	of	of	ADP
ftr-354	188	18	compensation	compensation	NOUN
ftr-354	188	19	for	for	ADP
ftr-354	188	20	transferred	transfer	VERB
ftr-354	188	21	tax	tax	NOUN
ftr-354	188	22	benefits.19	benefits.19	NOUN
ftr-354	188	23	the	the	DET
ftr-354	188	24	compensation	compensation	NOUN
ftr-354	188	25	received	receive	VERB
ftr-354	188	26	should	should	AUX
ftr-354	188	27	equal	equal	VERB
ftr-354	188	28	the	the	DET
ftr-354	188	29	value	value	NOUN
ftr-354	188	30	of	of	ADP
ftr-354	188	31	the	the	DET
ftr-354	188	32	benefits	benefit	NOUN
ftr-354	188	33	transferred	transfer	VERB
ftr-354	188	34	,	,	PUNCT
ftr-354	188	35	an	an	DET
ftr-354	188	36	amount	amount	NOUN
ftr-354	188	37	equal	equal	ADJ
ftr-354	188	38	to	to	ADP
ftr-354	188	39	the	the	DET
ftr-354	188	40	benefit	benefit	NOUN
ftr-354	188	41	if	if	SCONJ
ftr-354	188	42	it	it	PRON
ftr-354	188	43	were	be	AUX
ftr-354	188	44	retained	retain	VERB
ftr-354	188	45	and	and	CCONJ
ftr-354	188	46	fully	fully	ADV
ftr-354	188	47	utilized	utilize	VERB
ftr-354	188	48	by	by	ADP
ftr-354	188	49	the	the	DET
ftr-354	188	50	transferor	transferor	NOUN
ftr-354	188	51	.	.	PUNCT
ftr-354	189	1	realized	realize	VERB
ftr-354	189	2	tax	tax	NOUN
ftr-354	189	3	benefits	benefit	NOUN
ftr-354	189	4	have	have	VERB
ftr-354	189	5	a	a	DET
ftr-354	189	6	positive	positive	ADJ
ftr-354	189	7	effect	effect	NOUN
ftr-354	189	8	on	on	ADP
ftr-354	189	9	cash	cash	NOUN
ftr-354	189	10	flow	flow	NOUN
ftr-354	189	11	,	,	PUNCT
ftr-354	189	12	not	not	PART
ftr-354	189	13	only	only	ADV
ftr-354	189	14	in	in	ADP
ftr-354	189	15	the	the	DET
ftr-354	189	16	year	year	NOUN
ftr-354	189	17	of	of	ADP
ftr-354	189	18	deduction	deduction	NOUN
ftr-354	189	19	,	,	PUNCT
ftr-354	189	20	but	but	CCONJ
ftr-354	189	21	over	over	ADP
ftr-354	189	22	time	time	NOUN
ftr-354	189	23	.	.	PUNCT
ftr-354	190	1	funds	fund	NOUN
ftr-354	190	2	not	not	PART
ftr-354	190	3	used	use	VERB
ftr-354	190	4	to	to	PART
ftr-354	190	5	pay	pay	VERB
ftr-354	190	6	tax	tax	NOUN
ftr-354	190	7	are	be	AUX
ftr-354	190	8	available	available	ADJ
ftr-354	190	9	to	to	PART
ftr-354	190	10	generate	generate	VERB
ftr-354	190	11	additional	additional	ADJ
ftr-354	190	12	cash	cash	NOUN
ftr-354	190	13	flow	flow	NOUN
ftr-354	190	14	.	.	PUNCT
ftr-354	191	1	this	this	DET
ftr-354	191	2	cycle	cycle	NOUN
ftr-354	191	3	generation	generation	NOUN
ftr-354	191	4	of	of	ADP
ftr-354	191	5	cash	cash	NOUN
ftr-354	191	6	flow	flow	NOUN
ftr-354	191	7	,	,	PUNCT
ftr-354	191	8	reinvestment	reinvestment	NOUN
ftr-354	191	9	of	of	ADP
ftr-354	191	10	cash	cash	NOUN
ftr-354	191	11	flow	flow	NOUN
ftr-354	191	12	,	,	PUNCT
ftr-354	191	13	generation	generation	NOUN
ftr-354	191	14	of	of	ADP
ftr-354	191	15	cash	cash	NOUN
ftr-354	191	16	flow	flow	NOUN
ftr-354	191	17	continues	continue	VERB
ftr-354	191	18	,	,	PUNCT
ftr-354	191	19	in	in	ADP
ftr-354	191	20	theory	theory	NOUN
ftr-354	191	21	,	,	PUNCT
ftr-354	191	22	indefinitely	indefinitely	ADV
ftr-354	191	23	.	.	PUNCT
ftr-354	192	1	for	for	ADP
ftr-354	192	2	example	example	NOUN
ftr-354	192	3	,	,	PUNCT
ftr-354	192	4	if	if	SCONJ
ftr-354	192	5	$	$	SYM
ftr-354	192	6	100	100	NUM
ftr-354	192	7	of	of	ADP
ftr-354	192	8	tax	tax	NOUN
ftr-354	192	9	is	be	AUX
ftr-354	192	10	saved	save	VERB
ftr-354	192	11	each	each	DET
ftr-354	192	12	year	year	NOUN
ftr-354	192	13	for	for	ADP
ftr-354	192	14	5	5	NUM
ftr-354	192	15	years	year	NOUN
ftr-354	192	16	and	and	CCONJ
ftr-354	192	17	if	if	SCONJ
ftr-354	192	18	the	the	DET
ftr-354	192	19	after	after	ADP
ftr-354	192	20	-	-	PUNCT
ftr-354	192	21	tax	tax	NOUN
ftr-354	192	22	rate	rate	NOUN
ftr-354	192	23	of	of	ADP
ftr-354	192	24	4	4	NUM
ftr-354	192	25	%	%	NOUN
ftr-354	192	26	is	be	AUX
ftr-354	192	27	earned	earn	VERB
ftr-354	192	28	on	on	ADP
ftr-354	192	29	the	the	DET
ftr-354	192	30	cash	cash	NOUN
ftr-354	192	31	not	not	PART
ftr-354	192	32	used	use	VERB
ftr-354	192	33	to	to	PART
ftr-354	192	34	pay	pay	VERB
ftr-354	192	35	tax	tax	NOUN
ftr-354	192	36	,	,	PUNCT
ftr-354	192	37	the	the	DET
ftr-354	192	38	compounded	compound	VERB
ftr-354	192	39	amount	amount	NOUN
ftr-354	192	40	of	of	ADP
ftr-354	192	41	additional	additional	ADJ
ftr-354	192	42	cash	cash	NOUN
ftr-354	192	43	at	at	ADP
ftr-354	192	44	the	the	DET
ftr-354	192	45	end	end	NOUN
ftr-354	192	46	of	of	ADP
ftr-354	192	47	the	the	DET
ftr-354	192	48	fifth	fifth	ADJ
ftr-354	192	49	year	year	NOUN
ftr-354	192	50	from	from	ADP
ftr-354	192	51	the	the	DET
ftr-354	192	52	$	$	SYM
ftr-354	192	53	100	100	NUM
ftr-354	192	54	annual	annual	ADJ
ftr-354	192	55	tax	tax	NOUN
ftr-354	192	56	savings	saving	NOUN
ftr-354	192	57	would	would	AUX
ftr-354	192	58	be	be	AUX
ftr-354	192	59	approximately	approximately	ADV
ftr-354	192	60	$	$	SYM
ftr-354	192	61	563.00.20	563.00.20	NUM
ftr-354	192	62	as	as	ADP
ftr-354	192	63	the	the	DET
ftr-354	192	64	additional	additional	ADJ
ftr-354	192	65	$	$	SYM
ftr-354	192	66	63	63	NUM
ftr-354	192	67	of	of	ADP
ftr-354	192	68	cash	cash	NOUN
ftr-354	192	69	flow	flow	NOUN
ftr-354	192	70	is	be	AUX
ftr-354	192	71	generated	generate	VERB
ftr-354	192	72	over	over	ADP
ftr-354	192	73	the	the	DET
ftr-354	192	74	5	5	NUM
ftr-354	192	75	year	year	NOUN
ftr-354	192	76	period	period	NOUN
ftr-354	192	77	,	,	PUNCT
ftr-354	192	78	it	it	PRON
ftr-354	192	79	is	be	AUX
ftr-354	192	80	reinvested	reinveste	VERB
ftr-354	192	81	and	and	CCONJ
ftr-354	192	82	it	it	PRON
ftr-354	192	83	generates	generate	VERB
ftr-354	192	84	even	even	ADV
ftr-354	192	85	more	more	ADV
ftr-354	192	86	additional	additional	ADJ
ftr-354	192	87	cash	cash	NOUN
ftr-354	192	88	flow	flow	NOUN
ftr-354	192	89	.	.	PUNCT
ftr-354	193	1	this	this	DET
ftr-354	193	2	cash	cash	NOUN
ftr-354	193	3	flow	flow	NOUN
ftr-354	193	4	benefit	benefit	NOUN
ftr-354	193	5	is	be	AUX
ftr-354	193	6	not	not	PART
ftr-354	193	7	achieved	achieve	VERB
ftr-354	193	8	if	if	SCONJ
ftr-354	193	9	the	the	DET
ftr-354	193	10	deductions	deduction	NOUN
ftr-354	193	11	do	do	AUX
ftr-354	193	12	not	not	PART
ftr-354	193	13	result	result	VERB
ftr-354	193	14	in	in	ADP
ftr-354	193	15	a	a	DET
ftr-354	193	16	tax	tax	NOUN
ftr-354	193	17	savings	saving	NOUN
ftr-354	193	18	.	.	PUNCT
ftr-354	194	1	b.	b.	PROPN
ftr-354	194	2	current	current	ADJ
ftr-354	194	3	system	system	NOUN
ftr-354	194	4	distorts	distort	VERB
ftr-354	194	5	lessors	lessor	NOUN
ftr-354	194	6	'	'	PART
ftr-354	194	7	reported	report	VERB
ftr-354	194	8	earnings	earning	NOUN
ftr-354	194	9	for	for	ADP
ftr-354	194	10	financial	financial	ADJ
ftr-354	194	11	reporting	reporting	NOUN
ftr-354	194	12	purposes	purpose	NOUN
ftr-354	194	13	,	,	PUNCT
ftr-354	194	14	leasing	leasing	NOUN
ftr-354	194	15	transactions	transaction	NOUN
ftr-354	194	16	could	could	AUX
ftr-354	194	17	be	be	AUX
ftr-354	194	18	placed	place	VERB
ftr-354	194	19	into	into	ADP
ftr-354	194	20	one	one	NUM
ftr-354	194	21	of	of	ADP
ftr-354	194	22	two	two	NUM
ftr-354	194	23	categories	category	NOUN
ftr-354	194	24	:	:	PUNCT
ftr-354	194	25	capital	capital	NOUN
ftr-354	194	26	leases	lease	NOUN
ftr-354	194	27	or	or	CCONJ
ftr-354	194	28	operating	operating	NOUN
ftr-354	194	29	leases.2	leases.2	PROPN
ftr-354	194	30	'	'	PUNCT
ftr-354	194	31	in	in	ADP
ftr-354	194	32	the	the	DET
ftr-354	194	33	former	former	ADJ
ftr-354	194	34	the	the	DET
ftr-354	194	35	incidents	incident	NOUN
ftr-354	194	36	of	of	ADP
ftr-354	194	37	ownership	ownership	NOUN
ftr-354	194	38	are	be	AUX
ftr-354	194	39	transferred	transfer	VERB
ftr-354	194	40	to	to	ADP
ftr-354	194	41	the	the	DET
ftr-354	194	42	lessee	lessee	NOUN
ftr-354	194	43	.	.	PUNCT
ftr-354	195	1	in	in	ADP
ftr-354	195	2	tax	tax	NOUN
ftr-354	195	3	parlance	parlance	NOUN
ftr-354	195	4	,	,	PUNCT
ftr-354	195	5	this	this	PRON
ftr-354	195	6	is	be	AUX
ftr-354	195	7	sometimes	sometimes	ADV
ftr-354	195	8	referred	refer	VERB
ftr-354	195	9	to	to	ADP
ftr-354	195	10	as	as	ADP
ftr-354	195	11	a	a	DET
ftr-354	195	12	"	"	PUNCT
ftr-354	195	13	conditional	conditional	ADJ
ftr-354	195	14	sales	sale	NOUN
ftr-354	195	15	contract	contract	NOUN
ftr-354	195	16	.	.	PUNCT
ftr-354	195	17	"	"	PUNCT
ftr-354	196	1	an	an	DET
ftr-354	196	2	operating	operating	NOUN
ftr-354	196	3	lease	lease	NOUN
ftr-354	196	4	is	be	AUX
ftr-354	196	5	one	one	NUM
ftr-354	196	6	in	in	ADP
ftr-354	196	7	which	which	PRON
ftr-354	196	8	the	the	DET
ftr-354	196	9	lessor	lessor	NOUN
ftr-354	196	10	retains	retain	VERB
ftr-354	196	11	ownership	ownership	NOUN
ftr-354	196	12	of	of	ADP
ftr-354	196	13	the	the	DET
ftr-354	196	14	leased	lease	VERB
ftr-354	196	15	property.22	property.22	NOUN
ftr-354	196	16	generally	generally	ADV
ftr-354	196	17	accepted	accept	VERB
ftr-354	196	18	accounting	accounting	NOUN
ftr-354	196	19	principles	principle	NOUN
ftr-354	196	20	(	(	PUNCT
ftr-354	196	21	"	"	PUNCT
ftr-354	196	22	gaap	gaap	NOUN
ftr-354	196	23	"	"	PUNCT
ftr-354	196	24	)	)	PUNCT
ftr-354	196	25	,	,	PUNCT
ftr-354	196	26	pursuant	pursuant	ADJ
ftr-354	196	27	to	to	ADP
ftr-354	196	28	which	which	PRON
ftr-354	196	29	firms	firm	NOUN
ftr-354	196	30	determine	determine	VERB
ftr-354	196	31	their	their	PRON
ftr-354	196	32	net	net	ADJ
ftr-354	196	33	income	income	NOUN
ftr-354	196	34	for	for	ADP
ftr-354	196	35	financial	financial	ADJ
ftr-354	196	36	reporting	reporting	NOUN
ftr-354	196	37	purposes	purpose	NOUN
ftr-354	196	38	,	,	PUNCT
ftr-354	196	39	similarly	similarly	ADV
ftr-354	196	40	require	require	VERB
ftr-354	196	41	earnings	earning	NOUN
ftr-354	196	42	to	to	PART
ftr-354	196	43	be	be	AUX
ftr-354	196	44	charged	charge	VERB
ftr-354	196	45	for	for	ADP
ftr-354	196	46	depreciation	depreciation	NOUN
ftr-354	196	47	expense	expense	NOUN
ftr-354	196	48	in	in	SCONJ
ftr-354	196	49	order	order	NOUN
ftr-354	196	50	to	to	PART
ftr-354	196	51	be	be	AUX
ftr-354	196	52	property	property	NOUN
ftr-354	196	53	reflected	reflect	VERB
ftr-354	196	54	.	.	PUNCT
ftr-354	197	1	however	however	ADV
ftr-354	197	2	,	,	PUNCT
ftr-354	197	3	reported	report	VERB
ftr-354	197	4	earnings	earning	NOUN
ftr-354	197	5	can	can	AUX
ftr-354	197	6	be	be	AUX
ftr-354	197	7	distorted	distort	VERB
ftr-354	197	8	by	by	ADP
ftr-354	197	9	current	current	ADJ
ftr-354	197	10	19	19	NUM
ftr-354	197	11	.	.	PUNCT
ftr-354	198	1	the	the	DET
ftr-354	198	2	tax	tax	NOUN
ftr-354	198	3	treatment	treatment	NOUN
ftr-354	198	4	of	of	ADP
ftr-354	198	5	the	the	DET
ftr-354	198	6	payment	payment	NOUN
ftr-354	198	7	and	and	CCONJ
ftr-354	198	8	receipt	receipt	NOUN
ftr-354	198	9	of	of	ADP
ftr-354	198	10	compensation	compensation	NOUN
ftr-354	198	11	for	for	ADP
ftr-354	198	12	tax	tax	NOUN
ftr-354	198	13	benefits	benefit	NOUN
ftr-354	198	14	is	be	AUX
ftr-354	198	15	discussed	discuss	VERB
ftr-354	198	16	in	in	ADP
ftr-354	198	17	§	§	PROPN
ftr-354	198	18	vii	vii	PROPN
ftr-354	198	19	of	of	ADP
ftr-354	198	20	this	this	DET
ftr-354	198	21	paper	paper	NOUN
ftr-354	198	22	.	.	PUNCT
ftr-354	199	1	20	20	NUM
ftr-354	199	2	.	.	PUNCT
ftr-354	200	1	the	the	DET
ftr-354	200	2	compounded	compound	VERB
ftr-354	200	3	amount	amount	NOUN
ftr-354	200	4	of	of	ADP
ftr-354	200	5	an	an	DET
ftr-354	200	6	annuity	annuity	NOUN
ftr-354	200	7	of	of	ADP
ftr-354	200	8	$	$	SYM
ftr-354	200	9	100	100	NUM
ftr-354	200	10	at	at	ADP
ftr-354	200	11	a	a	DET
ftr-354	200	12	4	4	NUM
ftr-354	200	13	%	%	NOUN
ftr-354	200	14	discount	discount	NOUN
ftr-354	200	15	rate	rate	NOUN
ftr-354	200	16	is	be	AUX
ftr-354	200	17	the	the	DET
ftr-354	200	18	sum	sum	NOUN
ftr-354	200	19	of	of	ADP
ftr-354	200	20	the	the	DET
ftr-354	200	21	value	value	NOUN
ftr-354	200	22	at	at	ADP
ftr-354	200	23	the	the	DET
ftr-354	200	24	end	end	NOUN
ftr-354	200	25	of	of	ADP
ftr-354	200	26	each	each	PRON
ftr-354	200	27	of	of	ADP
ftr-354	200	28	the	the	DET
ftr-354	200	29	5	5	NUM
ftr-354	200	30	periods	period	NOUN
ftr-354	200	31	multiplied	multiply	VERB
ftr-354	200	32	by	by	ADP
ftr-354	200	33	the	the	DET
ftr-354	200	34	tax	tax	NOUN
ftr-354	200	35	savings	saving	NOUN
ftr-354	200	36	.	.	PUNCT
ftr-354	201	1	thus	thus	ADV
ftr-354	201	2	,	,	PUNCT
ftr-354	201	3	s	s	VERB
ftr-354	201	4	=	=	PUNCT
ftr-354	201	5	$	$	SYM
ftr-354	201	6	100	100	NUM
ftr-354	201	7	(	(	PUNCT
ftr-354	201	8	1	1	NUM
ftr-354	201	9	+	+	CCONJ
ftr-354	201	10	.04)5	.04)5	PUNCT
ftr-354	201	11	.	.	PUNCT
ftr-354	202	1	21	21	NUM
ftr-354	202	2	.	.	PUNCT
ftr-354	203	1	statement	statement	NOUN
ftr-354	203	2	of	of	ADP
ftr-354	203	3	financial	financial	ADJ
ftr-354	203	4	accounting	accounting	NOUN
ftr-354	203	5	standards	standard	NOUN
ftr-354	203	6	13	13	NUM
ftr-354	203	7	prescribes	prescribe	VERB
ftr-354	203	8	the	the	DET
ftr-354	203	9	factors	factor	NOUN
ftr-354	203	10	that	that	PRON
ftr-354	203	11	are	be	AUX
ftr-354	203	12	to	to	PART
ftr-354	203	13	be	be	AUX
ftr-354	203	14	used	use	VERB
ftr-354	203	15	to	to	PART
ftr-354	203	16	classify	classify	VERB
ftr-354	203	17	a	a	DET
ftr-354	203	18	lease	lease	NOUN
ftr-354	203	19	as	as	ADP
ftr-354	203	20	a	a	DET
ftr-354	203	21	capital	capital	NOUN
ftr-354	203	22	lease	lease	NOUN
ftr-354	203	23	or	or	CCONJ
ftr-354	203	24	an	an	DET
ftr-354	203	25	operating	operating	NOUN
ftr-354	203	26	lease	lease	NOUN
ftr-354	203	27	for	for	ADP
ftr-354	203	28	financial	financial	ADJ
ftr-354	203	29	reporting	reporting	NOUN
ftr-354	203	30	purposes	purpose	NOUN
ftr-354	203	31	.	.	PUNCT
ftr-354	204	1	22	22	NUM
ftr-354	204	2	.	.	PUNCT
ftr-354	205	1	for	for	ADP
ftr-354	205	2	a	a	DET
ftr-354	205	3	discussion	discussion	NOUN
ftr-354	205	4	of	of	ADP
ftr-354	205	5	the	the	DET
ftr-354	205	6	implications	implication	NOUN
ftr-354	205	7	of	of	ADP
ftr-354	205	8	off	off	ADP
ftr-354	205	9	-	-	PUNCT
ftr-354	205	10	balance	balance	NOUN
ftr-354	205	11	sheet	sheet	NOUN
ftr-354	205	12	lease	lease	NOUN
ftr-354	205	13	financing	financing	NOUN
ftr-354	205	14	arrangements	arrangement	NOUN
ftr-354	205	15	,	,	PUNCT
ftr-354	205	16	see	see	VERB
ftr-354	205	17	report	report	NOUN
ftr-354	205	18	prepared	prepare	VERB
ftr-354	205	19	by	by	ADP
ftr-354	205	20	the	the	DET
ftr-354	205	21	office	office	NOUN
ftr-354	205	22	of	of	ADP
ftr-354	205	23	the	the	DET
ftr-354	205	24	chief	chief	ADJ
ftr-354	205	25	accountant	accountant	NOUN
ftr-354	205	26	,	,	PUNCT
ftr-354	205	27	office	office	NOUN
ftr-354	205	28	of	of	ADP
ftr-354	205	29	economic	economic	ADJ
ftr-354	205	30	analysis	analysis	NOUN
ftr-354	205	31	,	,	PUNCT
ftr-354	205	32	division	division	NOUN
ftr-354	205	33	of	of	ADP
ftr-354	205	34	corporate	corporate	ADJ
ftr-354	205	35	finance	finance	NOUN
ftr-354	205	36	,	,	PUNCT
ftr-354	205	37	u.s	u.s	PROPN
ftr-354	205	38	.	.	PROPN
ftr-354	205	39	securities	securities	PROPN
ftr-354	205	40	and	and	CCONJ
ftr-354	205	41	exchange	exchange	PROPN
ftr-354	205	42	commission	commission	PROPN
ftr-354	205	43	,	,	PUNCT
ftr-354	205	44	report	report	NOUN
ftr-354	205	45	and	and	CCONJ
ftr-354	205	46	recommendations	recommendation	NOUN
ftr-354	205	47	pursuant	pursuant	VERB
ftr-354	205	48	to	to	ADP
ftr-354	205	49	§	§	PROPN
ftr-354	205	50	401(c	401(c	PROPN
ftr-354	205	51	)	)	PUNCT
ftr-354	205	52	of	of	ADP
ftr-354	205	53	the	the	DET
ftr-354	205	54	sarbanesoxley	sarbanesoxley	NOUN
ftr-354	205	55	act	act	NOUN
ftr-354	205	56	of	of	ADP
ftr-354	205	57	2002	2002	NUM
ftr-354	205	58	on	on	ADP
ftr-354	205	59	arrangements	arrangement	NOUN
ftr-354	205	60	with	with	ADP
ftr-354	205	61	off	off	ADP
ftr-354	205	62	-	-	PUNCT
ftr-354	205	63	balance	balance	NOUN
ftr-354	205	64	sheet	sheet	NOUN
ftr-354	205	65	implications	implication	NOUN
ftr-354	205	66	,	,	PUNCT
ftr-354	205	67	special	special	ADJ
ftr-354	205	68	purpose	purpose	NOUN
ftr-354	205	69	entities	entity	NOUN
ftr-354	205	70	,	,	PUNCT
ftr-354	205	71	and	and	CCONJ
ftr-354	205	72	transparency	transparency	NOUN
ftr-354	205	73	of	of	ADP
ftr-354	205	74	filings	filing	NOUN
ftr-354	205	75	by	by	ADP
ftr-354	205	76	issuers	issuer	NOUN
ftr-354	205	77	,	,	PUNCT
ftr-354	205	78	beginning	begin	VERB
ftr-354	205	79	at	at	ADP
ftr-354	205	80	p.	p.	PROPN
ftr-354	205	81	60	60	NUM
ftr-354	205	82	.	.	PUNCT
ftr-354	205	83	276	276	NUM
ftr-354	206	1	[	[	X
ftr-354	206	2	vol	vol	NOUN
ftr-354	206	3	.	.	PUNCT
ftr-354	207	1	10:2	10:2	NUM
ftr-354	207	2	a	a	DET
ftr-354	207	3	proposal	proposal	NOUN
ftr-354	207	4	for	for	ADP
ftr-354	207	5	an	an	DET
ftr-354	207	6	elective	elective	ADJ
ftr-354	207	7	tax	tax	NOUN
ftr-354	207	8	benefits	benefit	NOUN
ftr-354	207	9	transfer	transfer	NOUN
ftr-354	207	10	system	system	NOUN
ftr-354	207	11	tax	tax	NOUN
ftr-354	207	12	law	law	NOUN
ftr-354	207	13	whenever	whenever	SCONJ
ftr-354	207	14	a	a	DET
ftr-354	207	15	firm	firm	NOUN
ftr-354	207	16	is	be	AUX
ftr-354	207	17	unable	unable	ADJ
ftr-354	207	18	to	to	PART
ftr-354	207	19	utilize	utilize	VERB
ftr-354	207	20	all	all	DET
ftr-354	207	21	tax	tax	NOUN
ftr-354	207	22	benefits	benefit	NOUN
ftr-354	207	23	.	.	PUNCT
ftr-354	208	1	the	the	DET
ftr-354	208	2	proposal	proposal	NOUN
ftr-354	208	3	eliminates	eliminate	VERB
ftr-354	208	4	potential	potential	ADJ
ftr-354	208	5	distortion	distortion	NOUN
ftr-354	208	6	whenever	whenever	SCONJ
ftr-354	208	7	potentially	potentially	ADV
ftr-354	208	8	unused	unused	ADJ
ftr-354	208	9	tax	tax	NOUN
ftr-354	208	10	benefits	benefit	NOUN
ftr-354	208	11	are	be	AUX
ftr-354	208	12	transferred	transfer	VERB
ftr-354	208	13	to	to	ADP
ftr-354	208	14	a	a	DET
ftr-354	208	15	party	party	NOUN
ftr-354	208	16	who	who	PRON
ftr-354	208	17	uses	use	VERB
ftr-354	208	18	them	they	PRON
ftr-354	208	19	in	in	ADP
ftr-354	208	20	exchange	exchange	NOUN
ftr-354	208	21	for	for	ADP
ftr-354	208	22	valuable	valuable	ADJ
ftr-354	208	23	consideration	consideration	NOUN
ftr-354	208	24	.	.	PUNCT
ftr-354	209	1	financial	financial	ADJ
ftr-354	209	2	literature	literature	PROPN
ftr-354	209	3	describes	describe	VERB
ftr-354	209	4	crd	crd	PROPN
ftr-354	209	5	as	as	ADP
ftr-354	209	6	"	"	PUNCT
ftr-354	209	7	the	the	DET
ftr-354	209	8	process	process	NOUN
ftr-354	209	9	of	of	ADP
ftr-354	209	10	allocating	allocate	VERB
ftr-354	209	11	the	the	DET
ftr-354	209	12	cost	cost	NOUN
ftr-354	209	13	of	of	ADP
ftr-354	209	14	assets	asset	NOUN
ftr-354	209	15	such	such	ADJ
ftr-354	209	16	as	as	ADP
ftr-354	209	17	plant	plant	NOUN
ftr-354	209	18	and	and	CCONJ
ftr-354	209	19	equipment	equipment	NOUN
ftr-354	209	20	to	to	ADP
ftr-354	209	21	the	the	DET
ftr-354	209	22	period	period	NOUN
ftr-354	209	23	in	in	ADP
ftr-354	209	24	which	which	PRON
ftr-354	209	25	the	the	DET
ftr-354	209	26	company	company	NOUN
ftr-354	209	27	receives	receive	VERB
ftr-354	209	28	the	the	DET
ftr-354	209	29	benefits	benefit	NOUN
ftr-354	209	30	from	from	ADP
ftr-354	209	31	these	these	DET
ftr-354	209	32	assets	asset	NOUN
ftr-354	209	33	.	.	PUNCT
ftr-354	209	34	"	"	PUNCT
ftr-354	210	1	23	23	NUM
ftr-354	210	2	a	a	DET
ftr-354	210	3	firm	firm	NOUN
ftr-354	210	4	's	's	PART
ftr-354	210	5	earnings	earning	NOUN
ftr-354	210	6	for	for	ADP
ftr-354	210	7	financial	financial	ADJ
ftr-354	210	8	reporting	reporting	NOUN
ftr-354	210	9	purposes	purpose	NOUN
ftr-354	210	10	and	and	CCONJ
ftr-354	210	11	for	for	ADP
ftr-354	210	12	income	income	NOUN
ftr-354	210	13	tax	tax	NOUN
ftr-354	210	14	purposes	purpose	NOUN
ftr-354	210	15	are	be	AUX
ftr-354	210	16	both	both	PRON
ftr-354	210	17	negatively	negatively	ADV
ftr-354	210	18	affected	affect	VERB
ftr-354	210	19	when	when	SCONJ
ftr-354	210	20	tax	tax	NOUN
ftr-354	210	21	benefits	benefit	NOUN
ftr-354	210	22	do	do	AUX
ftr-354	210	23	not	not	PART
ftr-354	210	24	reduce	reduce	VERB
ftr-354	210	25	tax	tax	NOUN
ftr-354	210	26	liability	liability	NOUN
ftr-354	210	27	;	;	PUNCT
ftr-354	210	28	however	however	ADV
ftr-354	210	29	,	,	PUNCT
ftr-354	210	30	the	the	DET
ftr-354	210	31	effect	effect	NOUN
ftr-354	210	32	of	of	ADP
ftr-354	210	33	tax	tax	NOUN
ftr-354	210	34	benefits	benefit	NOUN
ftr-354	210	35	on	on	ADP
ftr-354	210	36	reported	report	VERB
ftr-354	210	37	earnings	earning	NOUN
ftr-354	210	38	is	be	AUX
ftr-354	210	39	quite	quite	ADV
ftr-354	210	40	different	different	ADJ
ftr-354	210	41	from	from	ADP
ftr-354	210	42	the	the	DET
ftr-354	210	43	effect	effect	NOUN
ftr-354	210	44	on	on	ADP
ftr-354	210	45	tax	tax	NOUN
ftr-354	210	46	liability	liability	NOUN
ftr-354	210	47	.	.	PUNCT
ftr-354	211	1	reported	report	VERB
ftr-354	211	2	earnings	earning	NOUN
ftr-354	211	3	are	be	AUX
ftr-354	211	4	reduced	reduce	VERB
ftr-354	211	5	by	by	ADP
ftr-354	211	6	tax	tax	NOUN
ftr-354	211	7	expense	expense	NOUN
ftr-354	211	8	,	,	PUNCT
ftr-354	211	9	just	just	ADV
ftr-354	211	10	are	be	AUX
ftr-354	211	11	they	they	PRON
ftr-354	211	12	are	be	AUX
ftr-354	211	13	by	by	ADP
ftr-354	211	14	other	other	ADJ
ftr-354	211	15	business	business	NOUN
ftr-354	211	16	expenses	expense	NOUN
ftr-354	211	17	;	;	PUNCT
ftr-354	211	18	however	however	ADV
ftr-354	211	19	,	,	PUNCT
ftr-354	211	20	the	the	DET
ftr-354	211	21	reduction	reduction	NOUN
ftr-354	211	22	is	be	AUX
ftr-354	211	23	less	less	ADJ
ftr-354	211	24	(	(	PUNCT
ftr-354	211	25	a	a	DET
ftr-354	211	26	favorable	favorable	ADJ
ftr-354	211	27	result	result	NOUN
ftr-354	211	28	)	)	PUNCT
ftr-354	211	29	if	if	SCONJ
ftr-354	211	30	the	the	DET
ftr-354	211	31	tax	tax	NOUN
ftr-354	211	32	benefit	benefit	NOUN
ftr-354	211	33	actually	actually	ADV
ftr-354	211	34	reduces	reduce	VERB
ftr-354	211	35	the	the	DET
ftr-354	211	36	firm	firm	NOUN
ftr-354	211	37	's	's	PART
ftr-354	211	38	federal	federal	ADJ
ftr-354	211	39	income	income	NOUN
ftr-354	211	40	tax	tax	NOUN
ftr-354	211	41	liability	liability	NOUN
ftr-354	211	42	.	.	PUNCT
ftr-354	212	1	this	this	DET
ftr-354	212	2	positive	positive	ADJ
ftr-354	212	3	effect	effect	NOUN
ftr-354	212	4	on	on	ADP
ftr-354	212	5	reported	report	VERB
ftr-354	212	6	earnings	earning	NOUN
ftr-354	212	7	is	be	AUX
ftr-354	212	8	equal	equal	ADJ
ftr-354	212	9	to	to	ADP
ftr-354	212	10	the	the	DET
ftr-354	212	11	firm	firm	NOUN
ftr-354	212	12	's	's	PART
ftr-354	212	13	marginal	marginal	ADJ
ftr-354	212	14	tax	tax	NOUN
ftr-354	212	15	rate	rate	NOUN
ftr-354	212	16	multiplied	multiply	VERB
ftr-354	212	17	by	by	ADP
ftr-354	212	18	the	the	DET
ftr-354	212	19	deduction	deduction	NOUN
ftr-354	212	20	or	or	CCONJ
ftr-354	212	21	by	by	ADP
ftr-354	212	22	the	the	DET
ftr-354	212	23	face	face	NOUN
ftr-354	212	24	amount	amount	NOUN
ftr-354	212	25	of	of	ADP
ftr-354	212	26	a	a	DET
ftr-354	212	27	tax	tax	NOUN
ftr-354	212	28	credit	credit	NOUN
ftr-354	212	29	.	.	PUNCT
ftr-354	213	1	for	for	ADP
ftr-354	213	2	example	example	NOUN
ftr-354	213	3	,	,	PUNCT
ftr-354	213	4	a	a	DET
ftr-354	213	5	firm	firm	NOUN
ftr-354	213	6	in	in	ADP
ftr-354	213	7	the	the	DET
ftr-354	213	8	35	35	NUM
ftr-354	213	9	%	%	NOUN
ftr-354	213	10	marginal	marginal	ADJ
ftr-354	213	11	income	income	NOUN
ftr-354	213	12	tax	tax	NOUN
ftr-354	213	13	bracket	bracket	NOUN
ftr-354	213	14	will	will	AUX
ftr-354	213	15	have	have	VERB
ftr-354	213	16	a	a	DET
ftr-354	213	17	net	net	ADJ
ftr-354	213	18	reduction	reduction	NOUN
ftr-354	213	19	in	in	ADP
ftr-354	213	20	reported	report	VERB
ftr-354	213	21	earnings	earning	NOUN
ftr-354	213	22	of	of	ADP
ftr-354	213	23	only	only	ADV
ftr-354	213	24	65	65	NUM
ftr-354	213	25	%	%	NOUN
ftr-354	213	26	of	of	ADP
ftr-354	213	27	the	the	DET
ftr-354	213	28	cost	cost	NOUN
ftr-354	213	29	of	of	ADP
ftr-354	213	30	depreciable	depreciable	ADJ
ftr-354	213	31	property	property	NOUN
ftr-354	213	32	if	if	SCONJ
ftr-354	213	33	the	the	DET
ftr-354	213	34	deduction	deduction	NOUN
ftr-354	213	35	reduces	reduce	VERB
ftr-354	213	36	federal	federal	ADJ
ftr-354	213	37	income	income	NOUN
ftr-354	213	38	tax	tax	NOUN
ftr-354	213	39	liability	liability	NOUN
ftr-354	213	40	.	.	PUNCT
ftr-354	214	1	in	in	ADP
ftr-354	214	2	the	the	DET
ftr-354	214	3	parlance	parlance	NOUN
ftr-354	214	4	of	of	ADP
ftr-354	214	5	tax	tax	NOUN
ftr-354	214	6	planners	planner	NOUN
ftr-354	214	7	,	,	PUNCT
ftr-354	214	8	the	the	DET
ftr-354	214	9	deduction	deduction	NOUN
ftr-354	214	10	is	be	AUX
ftr-354	214	11	"	"	PUNCT
ftr-354	214	12	tax	tax	NOUN
ftr-354	214	13	effected	effect	VERB
ftr-354	214	14	"	"	PUNCT
ftr-354	214	15	for	for	ADP
ftr-354	214	16	financial	financial	ADJ
ftr-354	214	17	reporting	reporting	NOUN
ftr-354	214	18	purposes	purpose	NOUN
ftr-354	214	19	when	when	SCONJ
ftr-354	214	20	it	it	PRON
ftr-354	214	21	is	be	AUX
ftr-354	214	22	deductible	deductible	ADJ
ftr-354	214	23	for	for	ADP
ftr-354	214	24	federal	federal	ADJ
ftr-354	214	25	income	income	NOUN
ftr-354	214	26	tax	tax	NOUN
ftr-354	214	27	purposes	purpose	NOUN
ftr-354	214	28	.	.	PUNCT
ftr-354	215	1	if	if	SCONJ
ftr-354	215	2	,	,	PUNCT
ftr-354	215	3	or	or	CCONJ
ftr-354	215	4	to	to	ADP
ftr-354	215	5	the	the	DET
ftr-354	215	6	extent	extent	NOUN
ftr-354	215	7	that	that	SCONJ
ftr-354	215	8	,	,	PUNCT
ftr-354	215	9	the	the	DET
ftr-354	215	10	tax	tax	NOUN
ftr-354	215	11	deduction	deduction	NOUN
ftr-354	215	12	does	do	AUX
ftr-354	215	13	not	not	PART
ftr-354	215	14	result	result	VERB
ftr-354	215	15	in	in	ADP
ftr-354	215	16	an	an	DET
ftr-354	215	17	actual	actual	ADJ
ftr-354	215	18	reduction	reduction	NOUN
ftr-354	215	19	in	in	ADP
ftr-354	215	20	federal	federal	ADJ
ftr-354	215	21	income	income	NOUN
ftr-354	215	22	tax	tax	NOUN
ftr-354	215	23	liability	liability	NOUN
ftr-354	215	24	,	,	PUNCT
ftr-354	215	25	the	the	DET
ftr-354	215	26	deduction	deduction	NOUN
ftr-354	215	27	may	may	AUX
ftr-354	215	28	not	not	PART
ftr-354	215	29	be	be	AUX
ftr-354	215	30	tax	tax	NOUN
ftr-354	215	31	effected	effect	VERB
ftr-354	215	32	.	.	PUNCT
ftr-354	216	1	this	this	PRON
ftr-354	216	2	will	will	AUX
ftr-354	216	3	create	create	VERB
ftr-354	216	4	a	a	DET
ftr-354	216	5	distortion	distortion	NOUN
ftr-354	216	6	in	in	ADP
ftr-354	216	7	reported	report	VERB
ftr-354	216	8	earnings	earning	NOUN
ftr-354	216	9	because	because	SCONJ
ftr-354	216	10	a	a	DET
ftr-354	216	11	portion	portion	NOUN
ftr-354	216	12	or	or	CCONJ
ftr-354	216	13	all	all	PRON
ftr-354	216	14	of	of	ADP
ftr-354	216	15	the	the	DET
ftr-354	216	16	cost	cost	NOUN
ftr-354	216	17	of	of	ADP
ftr-354	216	18	the	the	DET
ftr-354	216	19	business	business	NOUN
ftr-354	216	20	asset	asset	NOUN
ftr-354	216	21	will	will	AUX
ftr-354	216	22	not	not	PART
ftr-354	216	23	reduce	reduce	VERB
ftr-354	216	24	gaap	gaap	NOUN
ftr-354	216	25	tax	tax	NOUN
ftr-354	216	26	expense	expense	NOUN
ftr-354	216	27	.	.	PUNCT
ftr-354	217	1	financial	financial	ADJ
ftr-354	217	2	accounting	accounting	NOUN
ftr-354	217	3	standards	standard	NOUN
ftr-354	217	4	statement	statement	INTJ
ftr-354	217	5	no	no	INTJ
ftr-354	217	6	.	.	PUNCT
ftr-354	218	1	109	109	NUM
ftr-354	218	2	provides	provide	VERB
ftr-354	218	3	that	that	SCONJ
ftr-354	218	4	if	if	SCONJ
ftr-354	218	5	there	there	PRON
ftr-354	218	6	is	be	VERB
ftr-354	218	7	only	only	ADV
ftr-354	218	8	a	a	DET
ftr-354	218	9	50	50	NUM
ftr-354	218	10	%	%	NOUN
ftr-354	218	11	or	or	CCONJ
ftr-354	218	12	less	less	ADJ
ftr-354	218	13	likelihood	likelihood	NOUN
ftr-354	218	14	that	that	SCONJ
ftr-354	218	15	the	the	DET
ftr-354	218	16	item	item	NOUN
ftr-354	218	17	will	will	AUX
ftr-354	218	18	be	be	AUX
ftr-354	218	19	taken	take	VERB
ftr-354	218	20	into	into	ADP
ftr-354	218	21	account	account	NOUN
ftr-354	218	22	in	in	ADP
ftr-354	218	23	the	the	DET
ftr-354	218	24	future	future	NOUN
ftr-354	218	25	,	,	PUNCT
ftr-354	218	26	the	the	DET
ftr-354	218	27	item	item	NOUN
ftr-354	218	28	is	be	AUX
ftr-354	218	29	not	not	PART
ftr-354	218	30	permitted	permit	VERB
ftr-354	218	31	to	to	PART
ftr-354	218	32	be	be	AUX
ftr-354	218	33	tax	tax	NOUN
ftr-354	218	34	effected	effect	VERB
ftr-354	218	35	for	for	ADP
ftr-354	218	36	reported	report	VERB
ftr-354	218	37	earnings	earning	NOUN
ftr-354	218	38	purposes	purpose	NOUN
ftr-354	218	39	.	.	PUNCT
ftr-354	219	1	24	24	NUM
ftr-354	219	2	gaap	gaap	NOUN
ftr-354	219	3	does	do	AUX
ftr-354	219	4	not	not	PART
ftr-354	219	5	require	require	VERB
ftr-354	219	6	conformity	conformity	NOUN
ftr-354	219	7	between	between	ADP
ftr-354	219	8	the	the	DET
ftr-354	219	9	method	method	NOUN
ftr-354	219	10	used	use	VERB
ftr-354	219	11	to	to	PART
ftr-354	219	12	depreciate	depreciate	VERB
ftr-354	219	13	property	property	NOUN
ftr-354	219	14	for	for	ADP
ftr-354	219	15	tax	tax	NOUN
ftr-354	219	16	purposes	purpose	NOUN
ftr-354	219	17	and	and	CCONJ
ftr-354	219	18	the	the	DET
ftr-354	219	19	method	method	NOUN
ftr-354	219	20	used	use	VERB
ftr-354	219	21	for	for	ADP
ftr-354	219	22	financial	financial	ADJ
ftr-354	219	23	reporting	reporting	NOUN
ftr-354	219	24	purposes	purpose	NOUN
ftr-354	219	25	.	.	PUNCT
ftr-354	220	1	in	in	ADP
ftr-354	220	2	fact	fact	NOUN
ftr-354	220	3	,	,	PUNCT
ftr-354	220	4	it	it	PRON
ftr-354	220	5	is	be	AUX
ftr-354	220	6	customary	customary	ADJ
ftr-354	220	7	to	to	PART
ftr-354	220	8	employ	employ	VERB
ftr-354	220	9	a	a	DET
ftr-354	220	10	straight	straight	ADJ
ftr-354	220	11	line	line	NOUN
ftr-354	220	12	method	method	NOUN
ftr-354	220	13	for	for	ADP
ftr-354	220	14	financial	financial	ADJ
ftr-354	220	15	accounting	accounting	NOUN
ftr-354	220	16	,	,	PUNCT
ftr-354	220	17	even	even	ADV
ftr-354	220	18	though	though	SCONJ
ftr-354	220	19	accelerated	accelerate	VERB
ftr-354	220	20	depreciation	depreciation	NOUN
ftr-354	220	21	is	be	AUX
ftr-354	220	22	customarily	customarily	ADV
ftr-354	220	23	used	use	VERB
ftr-354	220	24	for	for	ADP
ftr-354	220	25	tax	tax	NOUN
ftr-354	220	26	purpose	purpose	NOUN
ftr-354	220	27	.	.	PUNCT
ftr-354	221	1	this	this	PRON
ftr-354	221	2	creates	create	VERB
ftr-354	221	3	what	what	PRON
ftr-354	221	4	is	be	AUX
ftr-354	221	5	referred	refer	VERB
ftr-354	221	6	to	to	ADP
ftr-354	221	7	as	as	ADP
ftr-354	221	8	a	a	DET
ftr-354	221	9	timing	timing	NOUN
ftr-354	221	10	difference	difference	NOUN
ftr-354	221	11	;	;	PUNCT
ftr-354	221	12	that	that	PRON
ftr-354	221	13	is	is	ADV
ftr-354	221	14	,	,	PUNCT
ftr-354	221	15	a	a	DET
ftr-354	221	16	difference	difference	NOUN
ftr-354	221	17	between	between	ADP
ftr-354	221	18	when	when	SCONJ
ftr-354	221	19	tax	tax	NOUN
ftr-354	221	20	expense	expense	NOUN
ftr-354	221	21	is	be	AUX
ftr-354	221	22	charged	charge	VERB
ftr-354	221	23	to	to	ADP
ftr-354	221	24	financial	financial	ADJ
ftr-354	221	25	accounting	accounting	NOUN
ftr-354	221	26	income	income	NOUN
ftr-354	221	27	and	and	CCONJ
ftr-354	221	28	when	when	SCONJ
ftr-354	221	29	it	it	PRON
ftr-354	221	30	is	be	AUX
ftr-354	221	31	paid	pay	VERB
ftr-354	221	32	to	to	ADP
ftr-354	221	33	the	the	DET
ftr-354	221	34	u.s	u.s	PROPN
ftr-354	221	35	.	.	PROPN
ftr-354	221	36	treasury	treasury	PROPN
ftr-354	221	37	.	.	PUNCT
ftr-354	222	1	any	any	DET
ftr-354	222	2	excess	excess	NOUN
ftr-354	222	3	of	of	ADP
ftr-354	222	4	the	the	DET
ftr-354	222	5	financial	financial	ADJ
ftr-354	222	6	accounting	accounting	NOUN
ftr-354	222	7	provision	provision	NOUN
ftr-354	222	8	for	for	ADP
ftr-354	222	9	income	income	NOUN
ftr-354	222	10	taxes	taxis	NOUN
ftr-354	222	11	over	over	ADP
ftr-354	222	12	the	the	DET
ftr-354	222	13	amount	amount	NOUN
ftr-354	222	14	reported	report	VERB
ftr-354	222	15	on	on	ADP
ftr-354	222	16	the	the	DET
ftr-354	222	17	firm	firm	NOUN
ftr-354	222	18	's	's	PART
ftr-354	222	19	tax	tax	NOUN
ftr-354	222	20	return	return	NOUN
ftr-354	222	21	creates	create	VERB
ftr-354	222	22	a	a	DET
ftr-354	222	23	deferred	deferred	ADJ
ftr-354	222	24	tax	tax	NOUN
ftr-354	222	25	asset.2	asset.2	NOUN
ftr-354	222	26	5	5	NUM
ftr-354	222	27	timing	timing	NOUN
ftr-354	222	28	differences	difference	NOUN
ftr-354	222	29	of	of	ADP
ftr-354	222	30	this	this	DET
ftr-354	222	31	nature	nature	NOUN
ftr-354	222	32	do	do	AUX
ftr-354	222	33	not	not	PART
ftr-354	222	34	distort	distort	VERB
ftr-354	222	35	reported	report	VERB
ftr-354	222	36	earnings	earning	NOUN
ftr-354	222	37	.	.	PUNCT
ftr-354	223	1	23	23	NUM
ftr-354	223	2	.	.	X
ftr-354	223	3	diamond	diamond	NOUN
ftr-354	223	4	,	,	PUNCT
ftr-354	223	5	stire	stire	NOUN
ftr-354	223	6	and	and	CCONJ
ftr-354	223	7	stire	stire	PROPN
ftr-354	223	8	.	.	PUNCT
ftr-354	224	1	financial	financial	ADJ
ftr-354	224	2	accounting	accounting	NOUN
ftr-354	224	3	reporting	reporting	NOUN
ftr-354	224	4	and	and	CCONJ
ftr-354	224	5	analysis	analysis	NOUN
ftr-354	224	6	481	481	NUM
ftr-354	224	7	(	(	PUNCT
ftr-354	224	8	south	south	ADJ
ftr-354	224	9	-	-	PUNCT
ftr-354	224	10	western	western	ADJ
ftr-354	224	11	college	college	NOUN
ftr-354	224	12	publishing	publishing	NOUN
ftr-354	224	13	,	,	PUNCT
ftr-354	224	14	2000	2000	NUM
ftr-354	224	15	)	)	PUNCT
ftr-354	224	16	.	.	PUNCT
ftr-354	225	1	24	24	NUM
ftr-354	225	2	.	.	PUNCT
ftr-354	226	1	accounting	account	VERB
ftr-354	226	2	for	for	ADP
ftr-354	226	3	income	income	NOUN
ftr-354	226	4	taxes	taxis	NOUN
ftr-354	226	5	.	.	PUNCT
ftr-354	227	1	statement	statement	NOUN
ftr-354	227	2	of	of	ADP
ftr-354	227	3	fin	fin	NOUN
ftr-354	227	4	.	.	PUNCT
ftr-354	228	1	accounting	accounting	NOUN
ftr-354	228	2	standards	standard	NOUN
ftr-354	228	3	no	no	NOUN
ftr-354	228	4	.	.	PROPN
ftr-354	228	5	109	109	NUM
ftr-354	228	6	,	,	PUNCT
ftr-354	228	7	§	§	PROPN
ftr-354	228	8	§	§	PROPN
ftr-354	228	9	17e	17e	NOUN
ftr-354	228	10	,	,	PUNCT
ftr-354	228	11	97	97	NUM
ftr-354	228	12	(	(	PUNCT
ftr-354	228	13	fin	fin	NOUN
ftr-354	228	14	.	.	PUNCT
ftr-354	228	15	accounting	accounting	NOUN
ftr-354	228	16	standards	standard	NOUN
ftr-354	228	17	bd	bd	PROPN
ftr-354	228	18	.	.	PROPN
ftr-354	228	19	1992	1992	NUM
ftr-354	228	20	)	)	PUNCT
ftr-354	228	21	.	.	PUNCT
ftr-354	229	1	25	25	NUM
ftr-354	229	2	.	.	PUNCT
ftr-354	230	1	whenever	whenever	SCONJ
ftr-354	230	2	an	an	DET
ftr-354	230	3	item	item	NOUN
ftr-354	230	4	of	of	ADP
ftr-354	230	5	income	income	NOUN
ftr-354	230	6	or	or	CCONJ
ftr-354	230	7	expense	expense	NOUN
ftr-354	230	8	is	be	AUX
ftr-354	230	9	taken	take	VERB
ftr-354	230	10	into	into	ADP
ftr-354	230	11	account	account	NOUN
ftr-354	230	12	in	in	ADP
ftr-354	230	13	different	different	ADJ
ftr-354	230	14	years	year	NOUN
ftr-354	230	15	in	in	ADP
ftr-354	230	16	determining	determine	VERB
ftr-354	230	17	net	net	ADJ
ftr-354	230	18	income	income	NOUN
ftr-354	230	19	for	for	ADP
ftr-354	230	20	financial	financial	ADJ
ftr-354	230	21	reporting	reporting	NOUN
ftr-354	230	22	purposes	purpose	NOUN
ftr-354	230	23	or	or	CCONJ
ftr-354	230	24	taxable	taxable	ADJ
ftr-354	230	25	2010	2010	NUM
ftr-354	230	26	]	]	PUNCT
ftr-354	230	27	277	277	NUM
ftr-354	230	28	florida	florida	PROPN
ftr-354	230	29	tax	tax	NOUN
ftr-354	230	30	review	review	NOUN
ftr-354	230	31	the	the	DET
ftr-354	230	32	amount	amount	NOUN
ftr-354	230	33	of	of	ADP
ftr-354	230	34	compensation	compensation	NOUN
ftr-354	230	35	received	receive	VERB
ftr-354	230	36	for	for	ADP
ftr-354	230	37	the	the	DET
ftr-354	230	38	tax	tax	NOUN
ftr-354	230	39	benefits	benefit	NOUN
ftr-354	230	40	should	should	AUX
ftr-354	230	41	be	be	AUX
ftr-354	230	42	includible	includible	ADJ
ftr-354	230	43	in	in	ADP
ftr-354	230	44	book	book	NOUN
ftr-354	230	45	income	income	NOUN
ftr-354	230	46	as	as	ADP
ftr-354	230	47	other	other	ADJ
ftr-354	230	48	receipts	receipt	NOUN
ftr-354	230	49	from	from	ADP
ftr-354	230	50	property	property	NOUN
ftr-354	230	51	sales	sale	NOUN
ftr-354	230	52	,	,	PUNCT
ftr-354	230	53	but	but	CCONJ
ftr-354	230	54	on	on	ADP
ftr-354	230	55	a	a	DET
ftr-354	230	56	taxfree	taxfree	ADJ
ftr-354	230	57	basis	basis	NOUN
ftr-354	230	58	.	.	PUNCT
ftr-354	231	1	by	by	ADP
ftr-354	231	2	treating	treat	VERB
ftr-354	231	3	the	the	DET
ftr-354	231	4	amount	amount	NOUN
ftr-354	231	5	received	receive	VERB
ftr-354	231	6	for	for	ADP
ftr-354	231	7	tax	tax	NOUN
ftr-354	231	8	benefits	benefit	NOUN
ftr-354	231	9	this	this	DET
ftr-354	231	10	way	way	NOUN
ftr-354	231	11	,	,	PUNCT
ftr-354	231	12	the	the	DET
ftr-354	231	13	firm	firm	NOUN
ftr-354	231	14	is	be	AUX
ftr-354	231	15	placed	place	VERB
ftr-354	231	16	in	in	ADP
ftr-354	231	17	the	the	DET
ftr-354	231	18	same	same	ADJ
ftr-354	231	19	after	after	ADP
ftr-354	231	20	-	-	PUNCT
ftr-354	231	21	tax	tax	NOUN
ftr-354	231	22	position	position	NOUN
ftr-354	231	23	it	it	PRON
ftr-354	231	24	would	would	AUX
ftr-354	231	25	be	be	AUX
ftr-354	231	26	in	in	ADP
ftr-354	231	27	if	if	SCONJ
ftr-354	231	28	it	it	PRON
ftr-354	231	29	realized	realize	VERB
ftr-354	231	30	the	the	DET
ftr-354	231	31	tax	tax	NOUN
ftr-354	231	32	benefits	benefit	NOUN
ftr-354	231	33	directly.26	directly.26	ADJ
ftr-354	231	34	c.	c.	PROPN
ftr-354	231	35	current	current	ADJ
ftr-354	231	36	system	system	NOUN
ftr-354	231	37	impedes	impede	VERB
ftr-354	231	38	effectiveness	effectiveness	NOUN
ftr-354	231	39	of	of	ADP
ftr-354	231	40	tax	tax	NOUN
ftr-354	231	41	incentive	incentive	NOUN
ftr-354	231	42	legislation	legislation	NOUN
ftr-354	231	43	congress	congress	PROPN
ftr-354	231	44	enacts	enact	VERB
ftr-354	231	45	special	special	ADJ
ftr-354	231	46	crd	crd	PROPN
ftr-354	231	47	rules	rule	NOUN
ftr-354	231	48	to	to	PART
ftr-354	231	49	incentivize	incentivize	VERB
ftr-354	231	50	investment	investment	NOUN
ftr-354	231	51	in	in	ADP
ftr-354	231	52	a	a	DET
ftr-354	231	53	wide	wide	ADJ
ftr-354	231	54	variety	variety	NOUN
ftr-354	231	55	of	of	ADP
ftr-354	231	56	business	business	NOUN
ftr-354	231	57	assets	asset	NOUN
ftr-354	231	58	.	.	PUNCT
ftr-354	232	1	illustrations	illustration	NOUN
ftr-354	232	2	of	of	ADP
ftr-354	232	3	some	some	PRON
ftr-354	232	4	of	of	ADP
ftr-354	232	5	these	these	DET
ftr-354	232	6	rules	rule	NOUN
ftr-354	232	7	include	include	VERB
ftr-354	232	8	irc	irc	PROPN
ftr-354	232	9	section	section	NOUN
ftr-354	232	10	167(f	167(f	PROPN
ftr-354	232	11	)	)	PUNCT
ftr-354	232	12	for	for	ADP
ftr-354	232	13	computer	computer	NOUN
ftr-354	232	14	software	software	NOUN
ftr-354	232	15	,	,	PUNCT
ftr-354	232	16	irc	irc	ADP
ftr-354	232	17	section	section	NOUN
ftr-354	232	18	168(1	168(1	NUM
ftr-354	232	19	)	)	PUNCT
ftr-354	232	20	for	for	ADP
ftr-354	232	21	biomass	biomass	NOUN
ftr-354	232	22	ethanol	ethanol	NOUN
ftr-354	232	23	plant	plant	NOUN
ftr-354	232	24	property	property	NOUN
ftr-354	232	25	,	,	PUNCT
ftr-354	232	26	irc	irc	PROPN
ftr-354	232	27	section	section	NOUN
ftr-354	232	28	168(e)(4	168(e)(4	NUM
ftr-354	232	29	)	)	PUNCT
ftr-354	232	30	for	for	ADP
ftr-354	232	31	railroad	railroad	NOUN
ftr-354	232	32	grading	grading	NOUN
ftr-354	232	33	or	or	CCONJ
ftr-354	232	34	tunnel	tunnel	NOUN
ftr-354	232	35	bore	bore	NOUN
ftr-354	232	36	,	,	PUNCT
ftr-354	232	37	etc	etc	X
ftr-354	232	38	...	...	X
ftr-354	232	39	.	.	PUNCT
ftr-354	233	1	these	these	DET
ftr-354	233	2	provisions	provision	NOUN
ftr-354	233	3	accelerate	accelerate	VERB
ftr-354	233	4	cost	cost	NOUN
ftr-354	233	5	recovery	recovery	NOUN
ftr-354	233	6	by	by	ADP
ftr-354	233	7	both	both	PRON
ftr-354	233	8	shortening	shorten	VERB
ftr-354	233	9	the	the	DET
ftr-354	233	10	assets	asset	NOUN
ftr-354	233	11	depreciable	depreciable	ADJ
ftr-354	233	12	life	life	NOUN
ftr-354	233	13	and	and	CCONJ
ftr-354	233	14	accelerating	accelerate	VERB
ftr-354	233	15	the	the	DET
ftr-354	233	16	rate	rate	NOUN
ftr-354	233	17	at	at	ADP
ftr-354	233	18	which	which	PRON
ftr-354	233	19	business	business	NOUN
ftr-354	233	20	assets	asset	NOUN
ftr-354	233	21	'	'	PART
ftr-354	233	22	cost	cost	NOUN
ftr-354	233	23	is	be	AUX
ftr-354	233	24	recoverable.27	recoverable.27	PROPN
ftr-354	233	25	tax	tax	NOUN
ftr-354	233	26	incentives	incentive	NOUN
ftr-354	233	27	consciously	consciously	ADV
ftr-354	233	28	elevate	elevate	VERB
ftr-354	233	29	macroeconomic	macroeconomic	ADJ
ftr-354	233	30	and	and	CCONJ
ftr-354	233	31	social	social	ADJ
ftr-354	233	32	objectives	objective	NOUN
ftr-354	233	33	above	above	ADP
ftr-354	233	34	the	the	DET
ftr-354	233	35	tax	tax	NOUN
ftr-354	233	36	accounting	accounting	NOUN
ftr-354	233	37	matching	matching	NOUN
ftr-354	233	38	concept	concept	NOUN
ftr-354	233	39	and	and	CCONJ
ftr-354	233	40	the	the	DET
ftr-354	233	41	tax	tax	NOUN
ftr-354	233	42	law	law	NOUN
ftr-354	233	43	's	's	PART
ftr-354	233	44	revenue	revenue	NOUN
ftr-354	233	45	raising	raise	VERB
ftr-354	233	46	objective	objective	NOUN
ftr-354	233	47	.	.	PUNCT
ftr-354	234	1	legislation	legislation	NOUN
ftr-354	234	2	that	that	PRON
ftr-354	234	3	accelerates	accelerate	VERB
ftr-354	234	4	crd	crd	NOUN
ftr-354	234	5	assumes	assume	VERB
ftr-354	234	6	that	that	SCONJ
ftr-354	234	7	the	the	DET
ftr-354	234	8	investment	investment	NOUN
ftr-354	234	9	behavior	behavior	NOUN
ftr-354	234	10	of	of	ADP
ftr-354	234	11	a	a	DET
ftr-354	234	12	firm	firm	NOUN
ftr-354	234	13	's	's	PART
ftr-354	234	14	manager	manager	NOUN
ftr-354	234	15	can	can	AUX
ftr-354	234	16	be	be	AUX
ftr-354	234	17	significantly	significantly	ADV
ftr-354	234	18	influenced	influence	VERB
ftr-354	234	19	by	by	ADP
ftr-354	234	20	the	the	DET
ftr-354	234	21	allure	allure	NOUN
ftr-354	234	22	of	of	ADP
ftr-354	234	23	reduced	reduce	VERB
ftr-354	234	24	current	current	ADJ
ftr-354	234	25	tax	tax	NOUN
ftr-354	234	26	liability.29	liability.29	NOUN
ftr-354	234	27	this	this	PRON
ftr-354	234	28	was	be	AUX
ftr-354	234	29	the	the	DET
ftr-354	234	30	rational	rational	ADJ
ftr-354	234	31	for	for	SCONJ
ftr-354	234	32	1954	1954	NUM
ftr-354	234	33	internal	internal	ADJ
ftr-354	234	34	revenue	revenue	NOUN
ftr-354	234	35	code	code	NOUN
ftr-354	234	36	's	's	PART
ftr-354	234	37	significant	significant	ADJ
ftr-354	234	38	liberalization	liberalization	NOUN
ftr-354	234	39	of	of	ADP
ftr-354	234	40	depreciation	depreciation	NOUN
ftr-354	234	41	rules	rule	NOUN
ftr-354	234	42	that	that	PRON
ftr-354	234	43	allowed	allow	VERB
ftr-354	234	44	for	for	ADP
ftr-354	234	45	the	the	DET
ftr-354	234	46	200	200	NUM
ftr-354	234	47	%	%	NOUN
ftr-354	234	48	declining	decline	VERB
ftr-354	234	49	balance	balance	NOUN
ftr-354	234	50	method	method	NOUN
ftr-354	234	51	and	and	CCONJ
ftr-354	234	52	shortened	shorten	VERB
ftr-354	234	53	recovery	recovery	NOUN
ftr-354	234	54	periods.30	periods.30	NOUN
ftr-354	234	55	income	income	NOUN
ftr-354	234	56	for	for	ADP
ftr-354	234	57	income	income	NOUN
ftr-354	234	58	tax	tax	NOUN
ftr-354	234	59	purposes	purpose	NOUN
ftr-354	234	60	the	the	DET
ftr-354	234	61	book	book	NOUN
ftr-354	234	62	expense	expense	NOUN
ftr-354	234	63	for	for	ADP
ftr-354	234	64	income	income	NOUN
ftr-354	234	65	taxes	taxis	NOUN
ftr-354	234	66	will	will	AUX
ftr-354	234	67	not	not	PART
ftr-354	234	68	equal	equal	VERB
ftr-354	234	69	the	the	DET
ftr-354	234	70	amount	amount	NOUN
ftr-354	234	71	of	of	ADP
ftr-354	234	72	tax	tax	NOUN
ftr-354	234	73	reported	report	VERB
ftr-354	234	74	on	on	ADP
ftr-354	234	75	the	the	DET
ftr-354	234	76	tax	tax	NOUN
ftr-354	234	77	return	return	NOUN
ftr-354	234	78	.	.	PUNCT
ftr-354	235	1	financial	financial	ADJ
ftr-354	235	2	accounting	accounting	NOUN
ftr-354	235	3	standards	standard	NOUN
ftr-354	235	4	statement	statement	NOUN
ftr-354	235	5	no	no	INTJ
ftr-354	235	6	.	.	PUNCT
ftr-354	236	1	109	109	NUM
ftr-354	236	2	prescribes	prescribe	VERB
ftr-354	236	3	rules	rule	NOUN
ftr-354	236	4	for	for	ADP
ftr-354	236	5	determining	determine	VERB
ftr-354	236	6	deferred	deferred	ADJ
ftr-354	236	7	income	income	NOUN
ftr-354	236	8	taxes	taxis	NOUN
ftr-354	236	9	and	and	CCONJ
ftr-354	236	10	intraperiod	intraperiod	ADJ
ftr-354	236	11	tax	tax	NOUN
ftr-354	236	12	allocation	allocation	NOUN
ftr-354	236	13	.	.	PUNCT
ftr-354	237	1	26	26	NUM
ftr-354	237	2	.	.	PUNCT
ftr-354	238	1	the	the	DET
ftr-354	238	2	tax	tax	NOUN
ftr-354	238	3	treatment	treatment	NOUN
ftr-354	238	4	of	of	ADP
ftr-354	238	5	the	the	DET
ftr-354	238	6	payment	payment	NOUN
ftr-354	238	7	and	and	CCONJ
ftr-354	238	8	receipt	receipt	NOUN
ftr-354	238	9	of	of	ADP
ftr-354	238	10	compensation	compensation	NOUN
ftr-354	238	11	for	for	ADP
ftr-354	238	12	tax	tax	NOUN
ftr-354	238	13	benefits	benefit	NOUN
ftr-354	238	14	is	be	AUX
ftr-354	238	15	discussed	discuss	VERB
ftr-354	238	16	in	in	ADP
ftr-354	238	17	§	§	PROPN
ftr-354	238	18	vii	vii	PROPN
ftr-354	238	19	of	of	ADP
ftr-354	238	20	this	this	DET
ftr-354	238	21	paper	paper	NOUN
ftr-354	238	22	.	.	PUNCT
ftr-354	239	1	27	27	NUM
ftr-354	239	2	.	.	PUNCT
ftr-354	240	1	it	it	PRON
ftr-354	240	2	also	also	ADV
ftr-354	240	3	is	be	AUX
ftr-354	240	4	recognized	recognize	VERB
ftr-354	240	5	that	that	SCONJ
ftr-354	240	6	many	many	ADJ
ftr-354	240	7	types	type	NOUN
ftr-354	240	8	of	of	ADP
ftr-354	240	9	equipment	equipment	NOUN
ftr-354	240	10	contribute	contribute	VERB
ftr-354	240	11	more	more	ADV
ftr-354	240	12	to	to	ADP
ftr-354	240	13	a	a	DET
ftr-354	240	14	firms	firm	NOUN
ftr-354	240	15	earnings	earning	NOUN
ftr-354	240	16	in	in	ADP
ftr-354	240	17	the	the	DET
ftr-354	240	18	early	early	ADJ
ftr-354	240	19	years	year	NOUN
ftr-354	240	20	than	than	ADP
ftr-354	240	21	in	in	ADP
ftr-354	240	22	later	later	ADJ
ftr-354	240	23	years	year	NOUN
ftr-354	240	24	of	of	ADP
ftr-354	240	25	the	the	DET
ftr-354	240	26	equipment	equipment	NOUN
ftr-354	240	27	's	's	PART
ftr-354	240	28	life	life	NOUN
ftr-354	240	29	.	.	PUNCT
ftr-354	241	1	28	28	NUM
ftr-354	241	2	.	.	PUNCT
ftr-354	242	1	a	a	DET
ftr-354	242	2	fundamental	fundamental	ADJ
ftr-354	242	3	concept	concept	NOUN
ftr-354	242	4	of	of	ADP
ftr-354	242	5	tax	tax	NOUN
ftr-354	242	6	law	law	NOUN
ftr-354	242	7	that	that	PRON
ftr-354	242	8	appears	appear	VERB
ftr-354	242	9	to	to	PART
ftr-354	242	10	be	be	AUX
ftr-354	242	11	violated	violate	VERB
ftr-354	242	12	by	by	ADP
ftr-354	242	13	accelerated	accelerate	VERB
ftr-354	242	14	depreciation	depreciation	NOUN
ftr-354	242	15	is	be	AUX
ftr-354	242	16	the	the	DET
ftr-354	242	17	longstanding	longstanding	ADJ
ftr-354	242	18	principle	principle	NOUN
ftr-354	242	19	that	that	SCONJ
ftr-354	242	20	income	income	NOUN
ftr-354	242	21	must	must	AUX
ftr-354	242	22	be	be	AUX
ftr-354	242	23	"	"	PUNCT
ftr-354	242	24	clearly	clearly	ADV
ftr-354	242	25	reflected	reflect	VERB
ftr-354	242	26	;	;	PUNCT
ftr-354	242	27	"	"	PUNCT
ftr-354	242	28	that	that	PRON
ftr-354	242	29	is	be	AUX
ftr-354	242	30	,	,	PUNCT
ftr-354	242	31	the	the	DET
ftr-354	242	32	expense	expense	NOUN
ftr-354	242	33	for	for	ADP
ftr-354	242	34	the	the	DET
ftr-354	242	35	period	period	NOUN
ftr-354	242	36	are	be	AUX
ftr-354	242	37	matched	match	VERB
ftr-354	242	38	with	with	ADP
ftr-354	242	39	the	the	DET
ftr-354	242	40	income	income	NOUN
ftr-354	242	41	from	from	ADP
ftr-354	242	42	the	the	DET
ftr-354	242	43	period	period	NOUN
ftr-354	242	44	.	.	PUNCT
ftr-354	243	1	irc	irc	PROPN
ftr-354	243	2	§	§	PROPN
ftr-354	243	3	446	446	NUM
ftr-354	243	4	.	.	NOUN
ftr-354	243	5	29	29	NUM
ftr-354	243	6	.	.	PUNCT
ftr-354	244	1	a	a	DET
ftr-354	244	2	critical	critical	ADJ
ftr-354	244	3	analysis	analysis	NOUN
ftr-354	244	4	of	of	ADP
ftr-354	244	5	accelerated	accelerated	ADJ
ftr-354	244	6	depreciation	depreciation	NOUN
ftr-354	244	7	is	be	AUX
ftr-354	244	8	found	find	VERB
ftr-354	244	9	in	in	ADP
ftr-354	244	10	yoram	yoram	PROPN
ftr-354	244	11	margalioth	margalioth	PROPN
ftr-354	244	12	,	,	PUNCT
ftr-354	244	13	not	not	PART
ftr-354	244	14	a	a	DET
ftr-354	244	15	panacea	panacea	NOUN
ftr-354	244	16	for	for	ADP
ftr-354	244	17	economic	economic	ADJ
ftr-354	244	18	growth	growth	NOUN
ftr-354	244	19	:	:	PUNCT
ftr-354	244	20	the	the	DET
ftr-354	244	21	case	case	NOUN
ftr-354	244	22	of	of	ADP
ftr-354	244	23	accelerated	accelerated	ADJ
ftr-354	244	24	depreciation	depreciation	NOUN
ftr-354	244	25	,	,	PUNCT
ftr-354	244	26	26	26	NUM
ftr-354	244	27	va	va	NOUN
ftr-354	244	28	.	.	PUNCT
ftr-354	245	1	tax	tax	PROPN
ftr-354	245	2	rev	rev	PROPN
ftr-354	245	3	.	.	PROPN
ftr-354	245	4	493	493	NUM
ftr-354	245	5	(	(	PUNCT
ftr-354	245	6	2006	2006	NUM
ftr-354	245	7	-	-	SYM
ftr-354	245	8	2007	2007	NUM
ftr-354	245	9	)	)	PUNCT
ftr-354	245	10	.	.	PUNCT
ftr-354	246	1	30	30	NUM
ftr-354	246	2	.	.	PUNCT
ftr-354	247	1	the	the	DET
ftr-354	247	2	amended	amend	VERB
ftr-354	247	3	legislation	legislation	NOUN
ftr-354	247	4	barred	bar	VERB
ftr-354	247	5	the	the	DET
ftr-354	247	6	irs	irs	PROPN
ftr-354	247	7	from	from	ADP
ftr-354	247	8	challenging	challenge	VERB
ftr-354	247	9	a	a	DET
ftr-354	247	10	taxpayer	taxpayer	NOUN
ftr-354	247	11	's	's	PART
ftr-354	247	12	depreciation	depreciation	NOUN
ftr-354	247	13	if	if	SCONJ
ftr-354	247	14	the	the	DET
ftr-354	247	15	useful	useful	ADJ
ftr-354	247	16	life	life	NOUN
ftr-354	247	17	that	that	PRON
ftr-354	247	18	the	the	DET
ftr-354	247	19	irs	irs	PROPN
ftr-354	247	20	determined	determine	VERB
ftr-354	247	21	to	to	PART
ftr-354	247	22	be	be	AUX
ftr-354	247	23	accurate	accurate	ADJ
ftr-354	247	24	differed	differ	VERB
ftr-354	247	25	from	from	ADP
ftr-354	247	26	the	the	DET
ftr-354	247	27	taxpayer	taxpayer	NOUN
ftr-354	247	28	's	's	PART
ftr-354	247	29	useful	useful	ADJ
ftr-354	247	30	life	life	NOUN
ftr-354	247	31	of	of	ADP
ftr-354	247	32	the	the	DET
ftr-354	247	33	property	property	NOUN
ftr-354	247	34	by	by	ADP
ftr-354	247	35	10	10	NUM
ftr-354	247	36	%	%	NOUN
ftr-354	247	37	or	or	CCONJ
ftr-354	247	38	less	less	ADJ
ftr-354	247	39	.	.	PUNCT
ftr-354	248	1	the	the	DET
ftr-354	248	2	statutory	statutory	ADJ
ftr-354	248	3	amendments	amendment	NOUN
ftr-354	248	4	prompted	prompt	VERB
ftr-354	248	5	the	the	DET
ftr-354	248	6	irs	irs	PROPN
ftr-354	248	7	to	to	PART
ftr-354	248	8	alter	alter	VERB
ftr-354	248	9	its	its	PRON
ftr-354	248	10	pronouncement	pronouncement	NOUN
ftr-354	248	11	containing	contain	VERB
ftr-354	248	12	the	the	DET
ftr-354	248	13	period	period	NOUN
ftr-354	248	14	over	over	ADP
ftr-354	248	15	which	which	DET
ftr-354	248	16	cost	cost	NOUN
ftr-354	248	17	is	be	AUX
ftr-354	248	18	recovered	recover	VERB
ftr-354	248	19	.	.	PUNCT
ftr-354	249	1	prior	prior	ADV
ftr-354	249	2	to	to	ADP
ftr-354	249	3	1962	1962	NUM
ftr-354	249	4	,	,	PUNCT
ftr-354	249	5	depreciation	depreciation	NOUN
ftr-354	249	6	lives	life	NOUN
ftr-354	249	7	were	be	AUX
ftr-354	249	8	set	set	VERB
ftr-354	249	9	forth	forth	ADP
ftr-354	249	10	in	in	ADP
ftr-354	249	11	bulletin	bulletin	PROPN
ftr-354	249	12	f.	f.	PROPN
ftr-354	249	13	in	in	ADP
ftr-354	249	14	that	that	DET
ftr-354	249	15	year	year	NOUN
ftr-354	249	16	,	,	PUNCT
ftr-354	249	17	rev	rev	PROPN
ftr-354	249	18	.	.	PROPN
ftr-354	249	19	proc	proc	PROPN
ftr-354	249	20	.	.	PUNCT
ftr-354	250	1	62	62	NUM
ftr-354	250	2	-	-	SYM
ftr-354	250	3	21	21	NUM
ftr-354	250	4	,	,	PUNCT
ftr-354	250	5	1962	1962	NUM
ftr-354	250	6	-	-	SYM
ftr-354	250	7	2	2	NUM
ftr-354	250	8	c.b	c.b	PROPN
ftr-354	250	9	.	.	PROPN
ftr-354	250	10	418	418	NUM
ftr-354	250	11	was	be	AUX
ftr-354	250	12	promulgated	promulgate	VERB
ftr-354	250	13	.	.	PUNCT
ftr-354	251	1	it	it	PRON
ftr-354	251	2	set	set	VERB
ftr-354	251	3	forth	forth	ADP
ftr-354	251	4	useful	useful	ADJ
ftr-354	251	5	lives	life	NOUN
ftr-354	251	6	for	for	ADP
ftr-354	251	7	four	four	NUM
ftr-354	251	8	broad	broad	ADJ
ftr-354	251	9	groups	group	NOUN
ftr-354	251	10	and	and	CCONJ
ftr-354	251	11	56	56	NUM
ftr-354	251	12	classes	class	NOUN
ftr-354	251	13	of	of	ADP
ftr-354	251	14	assets	asset	NOUN
ftr-354	251	15	within	within	ADP
ftr-354	251	16	those	those	DET
ftr-354	251	17	groups	group	NOUN
ftr-354	251	18	.	.	PUNCT
ftr-354	252	1	[	[	X
ftr-354	252	2	vol	vol	NOUN
ftr-354	252	3	.	.	PUNCT
ftr-354	253	1	10:2278	10:2278	NUM
ftr-354	254	1	a	a	DET
ftr-354	254	2	proposal	proposal	NOUN
ftr-354	254	3	for	for	ADP
ftr-354	254	4	an	an	DET
ftr-354	254	5	elective	elective	ADJ
ftr-354	254	6	tax	tax	NOUN
ftr-354	254	7	benefits	benefit	NOUN
ftr-354	254	8	transfer	transfer	NOUN
ftr-354	254	9	system	system	NOUN
ftr-354	254	10	the	the	DET
ftr-354	254	11	senate	senate	PROPN
ftr-354	254	12	finance	finance	PROPN
ftr-354	254	13	committee	committee	PROPN
ftr-354	254	14	justified	justify	VERB
ftr-354	254	15	those	those	DET
ftr-354	254	16	depreciation	depreciation	NOUN
ftr-354	254	17	liberalization	liberalization	NOUN
ftr-354	254	18	rules	rule	NOUN
ftr-354	254	19	saying	say	VERB
ftr-354	254	20	:	:	PUNCT
ftr-354	254	21	"	"	PUNCT
ftr-354	254	22	more	more	ADV
ftr-354	254	23	liberal	liberal	ADJ
ftr-354	254	24	depreciation	depreciation	NOUN
ftr-354	254	25	allowances	allowance	NOUN
ftr-354	254	26	are	be	AUX
ftr-354	254	27	anticipated	anticipate	VERB
ftr-354	254	28	to	to	PART
ftr-354	254	29	have	have	VERB
ftr-354	254	30	far	far	ADV
ftr-354	254	31	-	-	PUNCT
ftr-354	254	32	reaching	reach	VERB
ftr-354	254	33	economic	economic	ADJ
ftr-354	254	34	effects	effect	NOUN
ftr-354	254	35	.	.	PUNCT
ftr-354	255	1	the	the	DET
ftr-354	255	2	incentives	incentive	NOUN
ftr-354	255	3	resulting	result	VERB
ftr-354	255	4	from	from	ADP
ftr-354	255	5	the	the	DET
ftr-354	255	6	changes	change	NOUN
ftr-354	255	7	are	be	AUX
ftr-354	255	8	well	well	ADV
ftr-354	255	9	timed	time	VERB
ftr-354	255	10	to	to	PART
ftr-354	255	11	help	help	VERB
ftr-354	255	12	maintain	maintain	VERB
ftr-354	255	13	the	the	DET
ftr-354	255	14	present	present	ADJ
ftr-354	255	15	high	high	ADJ
ftr-354	255	16	level	level	NOUN
ftr-354	255	17	of	of	ADP
ftr-354	255	18	investment	investment	NOUN
ftr-354	255	19	in	in	ADP
ftr-354	255	20	plant	plant	NOUN
ftr-354	255	21	and	and	CCONJ
ftr-354	255	22	equipment	equipment	NOUN
ftr-354	255	23	.	.	PUNCT
ftr-354	256	1	the	the	DET
ftr-354	256	2	acceleration	acceleration	NOUN
ftr-354	256	3	in	in	ADP
ftr-354	256	4	the	the	DET
ftr-354	256	5	speed	speed	NOUN
ftr-354	256	6	of	of	ADP
ftr-354	256	7	the	the	DET
ftr-354	256	8	tax	tax	NOUN
ftr-354	256	9	-	-	PUNCT
ftr-354	256	10	free	free	ADJ
ftr-354	256	11	recovery	recovery	NOUN
ftr-354	256	12	of	of	ADP
ftr-354	256	13	costs	cost	NOUN
ftr-354	256	14	is	be	AUX
ftr-354	256	15	of	of	ADP
ftr-354	256	16	critical	critical	ADJ
ftr-354	256	17	importance	importance	NOUN
ftr-354	256	18	in	in	ADP
ftr-354	256	19	the	the	DET
ftr-354	256	20	decision	decision	NOUN
ftr-354	256	21	of	of	ADP
ftr-354	256	22	management	management	NOUN
ftr-354	256	23	to	to	PART
ftr-354	256	24	incur	incur	VERB
ftr-354	256	25	risk	risk	NOUN
ftr-354	256	26	.	.	PUNCT
ftr-354	257	1	the	the	DET
ftr-354	257	2	faster	fast	ADJ
ftr-354	257	3	tax	tax	NOUN
ftr-354	257	4	write	write	VERB
ftr-354	257	5	-	-	PUNCT
ftr-354	257	6	off	off	NOUN
ftr-354	257	7	would	would	AUX
ftr-354	257	8	increase	increase	VERB
ftr-354	257	9	available	available	ADJ
ftr-354	257	10	working	working	NOUN
ftr-354	257	11	capital	capital	NOUN
ftr-354	257	12	and	and	CCONJ
ftr-354	257	13	materially	materially	ADV
ftr-354	257	14	aid	aid	VERB
ftr-354	257	15	growing	grow	VERB
ftr-354	257	16	businesses	business	NOUN
ftr-354	257	17	in	in	ADP
ftr-354	257	18	the	the	DET
ftr-354	257	19	financing	financing	NOUN
ftr-354	257	20	of	of	ADP
ftr-354	257	21	their	their	PRON
ftr-354	257	22	expansion	expansion	NOUN
ftr-354	257	23	.	.	PUNCT
ftr-354	258	1	for	for	ADP
ftr-354	258	2	all	all	DET
ftr-354	258	3	segments	segment	NOUN
ftr-354	258	4	of	of	ADP
ftr-354	258	5	the	the	DET
ftr-354	258	6	american	american	ADJ
ftr-354	258	7	economy	economy	NOUN
ftr-354	258	8	,	,	PUNCT
ftr-354	258	9	liberalized	liberalize	VERB
ftr-354	258	10	depreciation	depreciation	NOUN
ftr-354	258	11	policies	policy	NOUN
ftr-354	258	12	should	should	AUX
ftr-354	258	13	assist	assist	VERB
ftr-354	258	14	modernization	modernization	NOUN
ftr-354	258	15	and	and	CCONJ
ftr-354	258	16	expansion	expansion	NOUN
ftr-354	258	17	of	of	ADP
ftr-354	258	18	industrial	industrial	ADJ
ftr-354	258	19	capacity	capacity	NOUN
ftr-354	258	20	,	,	PUNCT
ftr-354	258	21	with	with	ADP
ftr-354	258	22	resulting	result	VERB
ftr-354	258	23	economic	economic	ADJ
ftr-354	258	24	growth	growth	NOUN
ftr-354	258	25	,	,	PUNCT
ftr-354	258	26	increased	increase	VERB
ftr-354	258	27	production	production	NOUN
ftr-354	258	28	,	,	PUNCT
ftr-354	258	29	and	and	CCONJ
ftr-354	258	30	a	a	DET
ftr-354	258	31	higher	high	ADJ
ftr-354	258	32	standard	standard	NOUN
ftr-354	258	33	of	of	ADP
ftr-354	258	34	living	living	NOUN
ftr-354	258	35	.	.	PUNCT
ftr-354	259	1	"3	"3	NOUN
ftr-354	259	2	years	year	NOUN
ftr-354	259	3	later	later	ADV
ftr-354	259	4	,	,	PUNCT
ftr-354	259	5	in	in	ADP
ftr-354	259	6	response	response	NOUN
ftr-354	259	7	to	to	ADP
ftr-354	259	8	the	the	DET
ftr-354	259	9	weakness	weakness	NOUN
ftr-354	259	10	in	in	ADP
ftr-354	259	11	the	the	DET
ftr-354	259	12	economy	economy	NOUN
ftr-354	259	13	in	in	ADP
ftr-354	259	14	1981	1981	NUM
ftr-354	259	15	,	,	PUNCT
ftr-354	259	16	erta	erta	PROPN
ftr-354	259	17	was	be	AUX
ftr-354	259	18	enacted	enact	VERB
ftr-354	259	19	.	.	PUNCT
ftr-354	260	1	the	the	DET
ftr-354	260	2	preamble	preamble	NOUN
ftr-354	260	3	to	to	ADP
ftr-354	260	4	the	the	DET
ftr-354	260	5	act	act	NOUN
ftr-354	260	6	stated	state	VERB
ftr-354	260	7	that	that	SCONJ
ftr-354	260	8	it	it	PRON
ftr-354	260	9	is	be	AUX
ftr-354	260	10	designed	design	VERB
ftr-354	260	11	"	"	PUNCT
ftr-354	260	12	to	to	PART
ftr-354	260	13	encourage	encourage	VERB
ftr-354	260	14	economic	economic	ADJ
ftr-354	260	15	growth	growth	NOUN
ftr-354	260	16	through	through	ADP
ftr-354	260	17	...	...	PUNCT
ftr-354	260	18	acceleration	acceleration	NOUN
ftr-354	260	19	of	of	ADP
ftr-354	260	20	capital	capital	NOUN
ftr-354	260	21	cost	cost	NOUN
ftr-354	260	22	recovery	recovery	NOUN
ftr-354	260	23	of	of	ADP
ftr-354	260	24	investment	investment	NOUN
ftr-354	260	25	in	in	ADP
ftr-354	260	26	plant	plant	NOUN
ftr-354	260	27	,	,	PUNCT
ftr-354	260	28	equipment	equipment	NOUN
ftr-354	260	29	,	,	PUNCT
ftr-354	260	30	and	and	CCONJ
ftr-354	260	31	real	real	ADJ
ftr-354	260	32	property	property	NOUN
ftr-354	260	33	...	...	PUNCT
ftr-354	260	34	one	one	NUM
ftr-354	260	35	of	of	ADP
ftr-354	260	36	the	the	DET
ftr-354	260	37	centerpieces	centerpiece	NOUN
ftr-354	260	38	of	of	ADP
ftr-354	260	39	the	the	DET
ftr-354	260	40	erta	erta	NOUN
ftr-354	260	41	was	be	AUX
ftr-354	260	42	the	the	DET
ftr-354	260	43	section	section	NOUN
ftr-354	260	44	168	168	NUM
ftr-354	260	45	accelerated	accelerate	VERB
ftr-354	260	46	cost	cost	NOUN
ftr-354	260	47	recovery	recovery	NOUN
ftr-354	260	48	system	system	NOUN
ftr-354	260	49	.	.	PUNCT
ftr-354	261	1	the	the	DET
ftr-354	261	2	acrs	acrs	NOUN
ftr-354	261	3	system	system	NOUN
ftr-354	261	4	replaced	replace	VERB
ftr-354	261	5	the	the	DET
ftr-354	261	6	prior	prior	ADJ
ftr-354	261	7	depreciation	depreciation	NOUN
ftr-354	261	8	rules	rule	NOUN
ftr-354	261	9	with	with	ADP
ftr-354	261	10	an	an	DET
ftr-354	261	11	administratively	administratively	ADV
ftr-354	261	12	simpler	simple	ADJ
ftr-354	261	13	and	and	CCONJ
ftr-354	261	14	accelerated	accelerate	VERB
ftr-354	261	15	system	system	NOUN
ftr-354	261	16	.	.	PUNCT
ftr-354	262	1	in	in	ADP
ftr-354	262	2	connection	connection	NOUN
ftr-354	262	3	with	with	ADP
ftr-354	262	4	the	the	DET
ftr-354	262	5	most	most	ADV
ftr-354	262	6	recent	recent	ADJ
ftr-354	262	7	recession	recession	NOUN
ftr-354	262	8	,	,	PUNCT
ftr-354	262	9	congress	congress	PROPN
ftr-354	262	10	again	again	ADV
ftr-354	262	11	turned	turn	VERB
ftr-354	262	12	to	to	PART
ftr-354	262	13	cost	cost	NOUN
ftr-354	262	14	recovery	recovery	NOUN
ftr-354	262	15	rules	rule	NOUN
ftr-354	262	16	to	to	PART
ftr-354	262	17	stimulate	stimulate	VERB
ftr-354	262	18	a	a	DET
ftr-354	262	19	flagging	flagging	ADJ
ftr-354	262	20	economy	economy	NOUN
ftr-354	262	21	.	.	PUNCT
ftr-354	263	1	among	among	ADP
ftr-354	263	2	the	the	DET
ftr-354	263	3	provisions	provision	NOUN
ftr-354	263	4	contained	contain	VERB
ftr-354	263	5	in	in	ADP
ftr-354	263	6	the	the	DET
ftr-354	263	7	american	american	ADJ
ftr-354	263	8	recovery	recovery	NOUN
ftr-354	263	9	and	and	CCONJ
ftr-354	263	10	reinvestment	reinvestment	NOUN
ftr-354	263	11	act	act	NOUN
ftr-354	263	12	of	of	ADP
ftr-354	263	13	2009	2009	NUM
ftr-354	263	14	(	(	PUNCT
ftr-354	263	15	hereinafter	hereinafter	NOUN
ftr-354	263	16	,	,	PUNCT
ftr-354	263	17	"	"	PUNCT
ftr-354	263	18	the	the	DET
ftr-354	263	19	2009	2009	NUM
ftr-354	263	20	act	act	NOUN
ftr-354	263	21	"	"	PUNCT
ftr-354	263	22	)	)	PUNCT
ftr-354	263	23	was	be	AUX
ftr-354	263	24	one	one	NUM
ftr-354	263	25	that	that	PRON
ftr-354	263	26	liberalized	liberalize	VERB
ftr-354	263	27	the	the	DET
ftr-354	263	28	"	"	PUNCT
ftr-354	263	29	bonus	bonus	NOUN
ftr-354	263	30	depreciation	depreciation	NOUN
ftr-354	263	31	"	"	PUNCT
ftr-354	263	32	rules	rule	NOUN
ftr-354	263	33	that	that	PRON
ftr-354	263	34	allow	allow	VERB
ftr-354	263	35	for	for	ADP
ftr-354	263	36	immediate	immediate	ADJ
ftr-354	263	37	expensing	expensing	NOUN
ftr-354	263	38	of	of	ADP
ftr-354	263	39	the	the	DET
ftr-354	263	40	cost	cost	NOUN
ftr-354	263	41	of	of	ADP
ftr-354	263	42	many	many	ADJ
ftr-354	263	43	business	business	NOUN
ftr-354	263	44	assets	asset	NOUN
ftr-354	263	45	.	.	PUNCT
ftr-354	264	1	as	as	SCONJ
ftr-354	264	2	will	will	AUX
ftr-354	264	3	be	be	AUX
ftr-354	264	4	demonstrate	demonstrate	VERB
ftr-354	264	5	below	below	ADV
ftr-354	264	6	,	,	PUNCT
ftr-354	264	7	there	there	PRON
ftr-354	264	8	is	be	VERB
ftr-354	264	9	a	a	DET
ftr-354	264	10	paradox	paradox	NOUN
ftr-354	264	11	caused	cause	VERB
ftr-354	264	12	by	by	ADP
ftr-354	264	13	this	this	DET
ftr-354	264	14	linkage	linkage	NOUN
ftr-354	264	15	when	when	SCONJ
ftr-354	264	16	the	the	DET
ftr-354	264	17	tax	tax	NOUN
ftr-354	264	18	law	law	NOUN
ftr-354	264	19	is	be	AUX
ftr-354	264	20	used	use	VERB
ftr-354	264	21	to	to	PART
ftr-354	264	22	stimulate	stimulate	VERB
ftr-354	264	23	the	the	DET
ftr-354	264	24	economy	economy	NOUN
ftr-354	264	25	:	:	PUNCT
ftr-354	264	26	in	in	ADP
ftr-354	264	27	weak	weak	ADJ
ftr-354	264	28	economic	economic	ADJ
ftr-354	264	29	times	time	NOUN
ftr-354	264	30	when	when	SCONJ
ftr-354	264	31	incentives	incentive	NOUN
ftr-354	264	32	are	be	AUX
ftr-354	264	33	most	most	ADV
ftr-354	264	34	needed	need	VERB
ftr-354	264	35	the	the	DET
ftr-354	264	36	incentive	incentive	NOUN
ftr-354	264	37	provided	provide	VERB
ftr-354	264	38	in	in	ADP
ftr-354	264	39	tax	tax	NOUN
ftr-354	264	40	benefits	benefit	NOUN
ftr-354	264	41	tends	tend	VERB
ftr-354	264	42	to	to	PART
ftr-354	264	43	have	have	VERB
ftr-354	264	44	less	less	ADJ
ftr-354	264	45	of	of	ADP
ftr-354	264	46	an	an	DET
ftr-354	264	47	impact	impact	NOUN
ftr-354	264	48	,	,	PUNCT
ftr-354	264	49	or	or	CCONJ
ftr-354	264	50	none	none	NOUN
ftr-354	264	51	at	at	ADV
ftr-354	264	52	all	all	ADV
ftr-354	264	53	,	,	PUNCT
ftr-354	264	54	than	than	SCONJ
ftr-354	264	55	they	they	PRON
ftr-354	264	56	do	do	VERB
ftr-354	264	57	during	during	ADP
ftr-354	264	58	periods	period	NOUN
ftr-354	264	59	when	when	SCONJ
ftr-354	264	60	the	the	DET
ftr-354	264	61	economy	economy	NOUN
ftr-354	264	62	is	be	AUX
ftr-354	264	63	strong	strong	ADJ
ftr-354	264	64	.	.	PUNCT
ftr-354	265	1	by	by	ADP
ftr-354	265	2	linking	link	VERB
ftr-354	265	3	tax	tax	NOUN
ftr-354	265	4	incentives	incentive	NOUN
ftr-354	265	5	to	to	ADP
ftr-354	265	6	property	property	NOUN
ftr-354	265	7	ownership	ownership	NOUN
ftr-354	265	8	,	,	PUNCT
ftr-354	265	9	the	the	DET
ftr-354	265	10	size	size	NOUN
ftr-354	265	11	and	and	CCONJ
ftr-354	265	12	vitality	vitality	NOUN
ftr-354	265	13	of	of	ADP
ftr-354	265	14	the	the	DET
ftr-354	265	15	economy	economy	NOUN
ftr-354	265	16	as	as	ADP
ftr-354	265	17	a	a	DET
ftr-354	265	18	whole	whole	NOUN
ftr-354	265	19	is	be	AUX
ftr-354	265	20	artificially	artificially	ADV
ftr-354	265	21	retarded	retard	VERB
ftr-354	265	22	.	.	PUNCT
ftr-354	266	1	fewer	few	ADJ
ftr-354	266	2	transactions	transaction	NOUN
ftr-354	266	3	will	will	AUX
ftr-354	266	4	take	take	VERB
ftr-354	266	5	place	place	NOUN
ftr-354	266	6	because	because	SCONJ
ftr-354	266	7	tax	tax	NOUN
ftr-354	266	8	benefits	benefit	NOUN
ftr-354	266	9	may	may	AUX
ftr-354	266	10	not	not	PART
ftr-354	266	11	be	be	AUX
ftr-354	266	12	able	able	ADJ
ftr-354	266	13	to	to	PART
ftr-354	266	14	reduce	reduce	VERB
ftr-354	266	15	cost	cost	NOUN
ftr-354	266	16	.	.	PUNCT
ftr-354	267	1	the	the	DET
ftr-354	267	2	"	"	PUNCT
ftr-354	267	3	economic	economic	ADJ
ftr-354	267	4	growth	growth	NOUN
ftr-354	267	5	,	,	PUNCT
ftr-354	267	6	increased	increase	VERB
ftr-354	267	7	production	production	NOUN
ftr-354	267	8	,	,	PUNCT
ftr-354	267	9	and	and	CCONJ
ftr-354	267	10	...	...	PUNCT
ftr-354	267	11	higher	high	ADJ
ftr-354	267	12	standard	standard	NOUN
ftr-354	267	13	of	of	ADP
ftr-354	267	14	living	living	NOUN
ftr-354	267	15	"	"	PUNCT
ftr-354	267	16	expected	expect	VERB
ftr-354	267	17	to	to	PART
ftr-354	267	18	occur	occur	VERB
ftr-354	267	19	from	from	ADP
ftr-354	267	20	crd	crd	PROPN
ftr-354	267	21	are	be	AUX
ftr-354	267	22	unlikely	unlikely	ADJ
ftr-354	267	23	to	to	PART
ftr-354	267	24	be	be	AUX
ftr-354	267	25	realized	realize	VERB
ftr-354	267	26	unless	unless	SCONJ
ftr-354	267	27	stimulus	stimulus	ADJ
ftr-354	267	28	legislation	legislation	NOUN
ftr-354	267	29	operates	operate	VERB
ftr-354	267	30	in	in	ADP
ftr-354	267	31	a	a	DET
ftr-354	267	32	tax	tax	NOUN
ftr-354	267	33	law	law	NOUN
ftr-354	267	34	environment	environment	NOUN
ftr-354	267	35	in	in	ADP
ftr-354	267	36	31	31	NUM
ftr-354	267	37	.	.	PUNCT
ftr-354	268	1	s.	s.	PROPN
ftr-354	268	2	rep	rep	PROPN
ftr-354	268	3	.	.	PROPN
ftr-354	269	1	no	no	PROPN
ftr-354	269	2	.	.	NOUN
ftr-354	270	1	83	83	NUM
ftr-354	270	2	-	-	SYM
ftr-354	270	3	1622	1622	NUM
ftr-354	270	4	,	,	PUNCT
ftr-354	270	5	p.	p.	NOUN
ftr-354	270	6	26	26	NUM
ftr-354	270	7	(	(	PUNCT
ftr-354	270	8	1954	1954	NUM
ftr-354	270	9	)	)	PUNCT
ftr-354	270	10	.	.	PUNCT
ftr-354	271	1	32	32	NUM
ftr-354	271	2	.	.	PUNCT
ftr-354	271	3	preamble	preamble	VERB
ftr-354	271	4	to	to	ADP
ftr-354	271	5	the	the	DET
ftr-354	271	6	economic	economic	ADJ
ftr-354	271	7	recovery	recovery	NOUN
ftr-354	271	8	tax	tax	NOUN
ftr-354	271	9	act	act	NOUN
ftr-354	271	10	of	of	ADP
ftr-354	271	11	1981	1981	NUM
ftr-354	271	12	,	,	PUNCT
ftr-354	271	13	pub	pub	NOUN
ftr-354	271	14	.	.	PUNCT
ftr-354	272	1	l.	l.	PROPN
ftr-354	272	2	no	no	INTJ
ftr-354	272	3	.	.	PROPN
ftr-354	273	1	9734	9734	NUM
ftr-354	273	2	,	,	PUNCT
ftr-354	273	3	h.r	h.r	PROPN
ftr-354	273	4	.	.	PROPN
ftr-354	273	5	rep	rep	PROPN
ftr-354	273	6	.	.	PROPN
ftr-354	274	1	no	no	PROPN
ftr-354	274	2	.	.	PUNCT
ftr-354	275	1	4242	4242	NUM
ftr-354	275	2	(	(	PUNCT
ftr-354	275	3	1981	1981	NUM
ftr-354	275	4	)	)	PUNCT
ftr-354	275	5	.	.	PUNCT
ftr-354	276	1	2010	2010	NUM
ftr-354	276	2	]	]	PUNCT
ftr-354	276	3	279	279	NUM
ftr-354	276	4	florida	florida	PROPN
ftr-354	276	5	tax	tax	NOUN
ftr-354	276	6	review	review	NOUN
ftr-354	276	7	which	which	DET
ftr-354	276	8	transferability	transferability	NOUN
ftr-354	276	9	of	of	ADP
ftr-354	276	10	crd	crd	PROPN
ftr-354	276	11	is	be	AUX
ftr-354	276	12	permitted	permit	VERB
ftr-354	276	13	.	.	PUNCT
ftr-354	276	14	"	"	PUNCT
ftr-354	277	1	inefficient	inefficient	ADJ
ftr-354	277	2	use	use	NOUN
ftr-354	277	3	of	of	ADP
ftr-354	277	4	tax	tax	NOUN
ftr-354	277	5	deduction	deduction	NOUN
ftr-354	277	6	and	and	CCONJ
ftr-354	277	7	credit	credit	NOUN
ftr-354	277	8	legislation	legislation	NOUN
ftr-354	277	9	also	also	ADV
ftr-354	277	10	created	create	VERB
ftr-354	277	11	and	and	CCONJ
ftr-354	277	12	exaggerated	exaggerated	ADJ
ftr-354	277	13	disparities	disparity	NOUN
ftr-354	277	14	between	between	ADP
ftr-354	277	15	businesses	business	NOUN
ftr-354	277	16	.	.	PUNCT
ftr-354	278	1	those	those	DET
ftr-354	278	2	firms	firm	NOUN
ftr-354	278	3	that	that	PRON
ftr-354	278	4	are	be	AUX
ftr-354	278	5	able	able	ADJ
ftr-354	278	6	to	to	PART
ftr-354	278	7	use	use	VERB
ftr-354	278	8	the	the	DET
ftr-354	278	9	incentive	incentive	NOUN
ftr-354	278	10	are	be	AUX
ftr-354	278	11	placed	place	VERB
ftr-354	278	12	at	at	ADP
ftr-354	278	13	a	a	DET
ftr-354	278	14	competitive	competitive	ADJ
ftr-354	278	15	advantage	advantage	NOUN
ftr-354	278	16	over	over	ADP
ftr-354	278	17	those	those	DET
ftr-354	278	18	firms	firm	NOUN
ftr-354	278	19	unable	unable	ADJ
ftr-354	278	20	to	to	PART
ftr-354	278	21	realize	realize	VERB
ftr-354	278	22	the	the	DET
ftr-354	278	23	tax	tax	NOUN
ftr-354	278	24	benefits	benefit	NOUN
ftr-354	278	25	.	.	PUNCT
ftr-354	279	1	d.	d.	PROPN
ftr-354	279	2	current	current	ADJ
ftr-354	279	3	system	system	NOUN
ftr-354	279	4	distorts	distort	VERB
ftr-354	279	5	lessors	lessor	NOUN
ftr-354	279	6	'	'	PART
ftr-354	279	7	competitive	competitive	ADJ
ftr-354	279	8	status	status	NOUN
ftr-354	279	9	competitive	competitive	ADJ
ftr-354	279	10	neutrality	neutrality	NOUN
ftr-354	279	11	is	be	AUX
ftr-354	279	12	a	a	DET
ftr-354	279	13	fundamental	fundamental	ADJ
ftr-354	279	14	economic	economic	ADJ
ftr-354	279	15	principal	principal	NOUN
ftr-354	279	16	.	.	PUNCT
ftr-354	280	1	it	it	PRON
ftr-354	280	2	calls	call	VERB
ftr-354	280	3	for	for	SCONJ
ftr-354	280	4	all	all	DET
ftr-354	280	5	parties	party	NOUN
ftr-354	280	6	who	who	PRON
ftr-354	280	7	operate	operate	VERB
ftr-354	280	8	in	in	ADP
ftr-354	280	9	a	a	DET
ftr-354	280	10	market	market	NOUN
ftr-354	280	11	to	to	PART
ftr-354	280	12	be	be	AUX
ftr-354	280	13	treated	treat	VERB
ftr-354	280	14	in	in	ADP
ftr-354	280	15	a	a	DET
ftr-354	280	16	similar	similar	ADJ
ftr-354	280	17	fashion	fashion	NOUN
ftr-354	280	18	.	.	PUNCT
ftr-354	281	1	tax	tax	NOUN
ftr-354	281	2	policy	policy	NOUN
ftr-354	281	3	and	and	CCONJ
ftr-354	281	4	other	other	ADJ
ftr-354	281	5	governmental	governmental	ADJ
ftr-354	281	6	imposed	impose	VERB
ftr-354	281	7	restrictions	restriction	NOUN
ftr-354	281	8	should	should	AUX
ftr-354	281	9	not	not	PART
ftr-354	281	10	distort	distort	VERB
ftr-354	281	11	the	the	DET
ftr-354	281	12	market	market	NOUN
ftr-354	281	13	equilibrium.3	equilibrium.3	NOUN
ftr-354	281	14	4	4	NUM
ftr-354	281	15	under	under	ADP
ftr-354	281	16	the	the	DET
ftr-354	281	17	current	current	ADJ
ftr-354	281	18	tax	tax	NOUN
ftr-354	281	19	system	system	NOUN
ftr-354	281	20	,	,	PUNCT
ftr-354	281	21	lessors	lessor	NOUN
ftr-354	281	22	operating	operate	VERB
ftr-354	281	23	in	in	ADP
ftr-354	281	24	the	the	DET
ftr-354	281	25	same	same	ADJ
ftr-354	281	26	market	market	NOUN
ftr-354	281	27	can	can	AUX
ftr-354	281	28	easily	easily	ADV
ftr-354	281	29	be	be	AUX
ftr-354	281	30	in	in	ADP
ftr-354	281	31	financially	financially	ADV
ftr-354	281	32	dissimilar	dissimilar	ADJ
ftr-354	281	33	positions	position	NOUN
ftr-354	281	34	,	,	PUNCT
ftr-354	281	35	merely	merely	ADV
ftr-354	281	36	because	because	SCONJ
ftr-354	281	37	of	of	ADP
ftr-354	281	38	tax	tax	NOUN
ftr-354	281	39	rules	rule	NOUN
ftr-354	281	40	.	.	PUNCT
ftr-354	282	1	one	one	NUM
ftr-354	282	2	lessor	lessor	NOUN
ftr-354	282	3	may	may	AUX
ftr-354	282	4	be	be	AUX
ftr-354	282	5	able	able	ADJ
ftr-354	282	6	to	to	PART
ftr-354	282	7	utilize	utilize	VERB
ftr-354	282	8	all	all	DET
ftr-354	282	9	tax	tax	NOUN
ftr-354	282	10	benefits	benefit	NOUN
ftr-354	282	11	,	,	PUNCT
ftr-354	282	12	while	while	SCONJ
ftr-354	282	13	another	another	DET
ftr-354	282	14	lessor	lessor	NOUN
ftr-354	282	15	may	may	AUX
ftr-354	282	16	not	not	PART
ftr-354	282	17	.	.	PUNCT
ftr-354	283	1	for	for	ADP
ftr-354	283	2	example	example	NOUN
ftr-354	283	3	,	,	PUNCT
ftr-354	283	4	a	a	DET
ftr-354	283	5	lessor	lessor	NOUN
ftr-354	283	6	that	that	PRON
ftr-354	283	7	is	be	AUX
ftr-354	283	8	a	a	DET
ftr-354	283	9	member	member	NOUN
ftr-354	283	10	of	of	ADP
ftr-354	283	11	a	a	DET
ftr-354	283	12	consolidated	consolidated	ADJ
ftr-354	283	13	group	group	NOUN
ftr-354	283	14	of	of	ADP
ftr-354	283	15	corporations	corporation	NOUN
ftr-354	283	16	which	which	PRON
ftr-354	283	17	contains	contain	VERB
ftr-354	283	18	a	a	DET
ftr-354	283	19	corporation	corporation	NOUN
ftr-354	283	20	that	that	PRON
ftr-354	283	21	generates	generate	VERB
ftr-354	283	22	significant	significant	ADJ
ftr-354	283	23	taxable	taxable	ADJ
ftr-354	283	24	income	income	NOUN
ftr-354	283	25	is	be	AUX
ftr-354	283	26	able	able	ADJ
ftr-354	283	27	to	to	PART
ftr-354	283	28	derive	derive	VERB
ftr-354	283	29	the	the	DET
ftr-354	283	30	full	full	ADJ
ftr-354	283	31	benefit	benefit	NOUN
ftr-354	283	32	from	from	ADP
ftr-354	283	33	tax	tax	NOUN
ftr-354	283	34	deductions	deduction	NOUN
ftr-354	283	35	and	and	CCONJ
ftr-354	283	36	credits	credit	NOUN
ftr-354	283	37	because	because	SCONJ
ftr-354	283	38	the	the	DET
ftr-354	283	39	consolidate	consolidate	ADJ
ftr-354	283	40	return	return	NOUN
ftr-354	283	41	rules	rule	NOUN
ftr-354	283	42	permit	permit	VERB
ftr-354	283	43	the	the	DET
ftr-354	283	44	losses	loss	NOUN
ftr-354	283	45	of	of	ADP
ftr-354	283	46	one	one	NUM
ftr-354	283	47	corporation	corporation	NOUN
ftr-354	283	48	to	to	PART
ftr-354	283	49	be	be	AUX
ftr-354	283	50	offset	offset	VERB
ftr-354	283	51	against	against	ADP
ftr-354	283	52	the	the	DET
ftr-354	283	53	income	income	NOUN
ftr-354	283	54	of	of	ADP
ftr-354	283	55	another	another	DET
ftr-354	283	56	corporation	corporation	NOUN
ftr-354	283	57	.	.	PUNCT
ftr-354	284	1	a	a	DET
ftr-354	284	2	leasing	lease	VERB
ftr-354	284	3	company	company	NOUN
ftr-354	284	4	without	without	ADP
ftr-354	284	5	the	the	DET
ftr-354	284	6	ability	ability	NOUN
ftr-354	284	7	to	to	PART
ftr-354	284	8	offset	offset	VERB
ftr-354	284	9	its	its	PRON
ftr-354	284	10	tax	tax	NOUN
ftr-354	284	11	losses	loss	NOUN
ftr-354	284	12	against	against	ADP
ftr-354	284	13	the	the	DET
ftr-354	284	14	income	income	NOUN
ftr-354	284	15	of	of	ADP
ftr-354	284	16	another	another	DET
ftr-354	284	17	corporation	corporation	NOUN
ftr-354	284	18	would	would	AUX
ftr-354	284	19	have	have	VERB
ftr-354	284	20	a	a	DET
ftr-354	284	21	higher	high	ADJ
ftr-354	284	22	cost	cost	NOUN
ftr-354	284	23	of	of	ADP
ftr-354	284	24	operation.3	operation.3	PROPN
ftr-354	284	25	s	s	PART
ftr-354	284	26	thus	thus	ADV
ftr-354	284	27	,	,	PUNCT
ftr-354	284	28	those	those	DET
ftr-354	284	29	lessors	lessor	NOUN
ftr-354	284	30	who	who	PRON
ftr-354	284	31	are	be	AUX
ftr-354	284	32	able	able	ADJ
ftr-354	284	33	to	to	PART
ftr-354	284	34	benefit	benefit	VERB
ftr-354	284	35	fully	fully	ADV
ftr-354	284	36	from	from	ADP
ftr-354	284	37	tax	tax	NOUN
ftr-354	284	38	incentives	incentive	NOUN
ftr-354	284	39	are	be	AUX
ftr-354	284	40	in	in	ADP
ftr-354	284	41	a	a	DET
ftr-354	284	42	financial	financial	ADJ
ftr-354	284	43	position	position	NOUN
ftr-354	284	44	to	to	PART
ftr-354	284	45	charge	charge	VERB
ftr-354	284	46	lower	low	ADJ
ftr-354	284	47	rent	rent	NOUN
ftr-354	284	48	than	than	ADP
ftr-354	284	49	lessor	lessor	NOUN
ftr-354	284	50	's	's	PART
ftr-354	284	51	whose	whose	DET
ftr-354	284	52	property	property	NOUN
ftr-354	284	53	cost	cost	NOUN
ftr-354	284	54	is	be	AUX
ftr-354	284	55	not	not	PART
ftr-354	284	56	reduced	reduce	VERB
ftr-354	284	57	by	by	ADP
ftr-354	284	58	tax	tax	NOUN
ftr-354	284	59	benefits	benefit	NOUN
ftr-354	284	60	.	.	PUNCT
ftr-354	285	1	if	if	SCONJ
ftr-354	285	2	tax	tax	NOUN
ftr-354	285	3	benefits	benefit	NOUN
ftr-354	285	4	are	be	AUX
ftr-354	285	5	permitted	permit	VERB
ftr-354	285	6	to	to	PART
ftr-354	285	7	be	be	AUX
ftr-354	285	8	decoupled	decouple	VERB
ftr-354	285	9	from	from	ADP
ftr-354	285	10	the	the	DET
ftr-354	285	11	lessor	lessor	NOUN
ftr-354	285	12	's	's	PART
ftr-354	285	13	property	property	NOUN
ftr-354	285	14	and	and	CCONJ
ftr-354	285	15	allowed	allow	VERB
ftr-354	285	16	to	to	PART
ftr-354	285	17	be	be	AUX
ftr-354	285	18	transferred	transfer	VERB
ftr-354	285	19	to	to	ADP
ftr-354	285	20	the	the	DET
ftr-354	285	21	lessee	lessee	NOUN
ftr-354	285	22	,	,	PUNCT
ftr-354	285	23	the	the	DET
ftr-354	285	24	relative	relative	ADJ
ftr-354	285	25	competitive	competitive	ADJ
ftr-354	285	26	status	status	NOUN
ftr-354	285	27	of	of	ADP
ftr-354	285	28	lessors	lessor	NOUN
ftr-354	285	29	will	will	AUX
ftr-354	285	30	become	become	VERB
ftr-354	285	31	more	more	ADV
ftr-354	285	32	neutral	neutral	ADJ
ftr-354	285	33	.	.	PUNCT
ftr-354	286	1	those	those	DET
ftr-354	286	2	lessors	lessor	NOUN
ftr-354	286	3	who	who	PRON
ftr-354	286	4	are	be	AUX
ftr-354	286	5	able	able	ADJ
ftr-354	286	6	to	to	PART
ftr-354	286	7	benefit	benefit	VERB
ftr-354	286	8	from	from	ADP
ftr-354	286	9	the	the	DET
ftr-354	286	10	tax	tax	NOUN
ftr-354	286	11	deductions	deduction	NOUN
ftr-354	286	12	and	and	CCONJ
ftr-354	286	13	credits	credit	NOUN
ftr-354	286	14	associated	associate	VERB
ftr-354	286	15	with	with	ADP
ftr-354	286	16	the	the	DET
ftr-354	286	17	property	property	NOUN
ftr-354	286	18	they	they	PRON
ftr-354	286	19	lease	lease	VERB
ftr-354	286	20	will	will	AUX
ftr-354	286	21	no	no	ADV
ftr-354	286	22	longer	long	ADV
ftr-354	286	23	be	be	AUX
ftr-354	286	24	at	at	ADP
ftr-354	286	25	an	an	DET
ftr-354	286	26	advantage	advantage	NOUN
ftr-354	286	27	over	over	ADP
ftr-354	286	28	the	the	DET
ftr-354	286	29	lessors	lessor	NOUN
ftr-354	286	30	unable	unable	ADJ
ftr-354	286	31	to	to	PART
ftr-354	286	32	absorb	absorb	VERB
ftr-354	286	33	those	those	DET
ftr-354	286	34	tax	tax	NOUN
ftr-354	286	35	benefits	benefit	NOUN
ftr-354	286	36	.	.	PUNCT
ftr-354	287	1	e.	e.	PROPN
ftr-354	287	2	current	current	ADJ
ftr-354	287	3	system	system	NOUN
ftr-354	287	4	distorts	distort	VERB
ftr-354	287	5	lessee	lessee	NOUN
ftr-354	287	6	decision	decision	NOUN
ftr-354	287	7	making	make	VERB
ftr-354	287	8	the	the	DET
ftr-354	287	9	current	current	ADJ
ftr-354	287	10	system	system	NOUN
ftr-354	287	11	significantly	significantly	ADV
ftr-354	287	12	distorts	distort	VERB
ftr-354	287	13	the	the	DET
ftr-354	287	14	lessee	lessee	NOUN
ftr-354	287	15	's	's	PART
ftr-354	287	16	decision	decision	NOUN
ftr-354	287	17	making	making	NOUN
ftr-354	287	18	because	because	SCONJ
ftr-354	287	19	the	the	DET
ftr-354	287	20	desire	desire	NOUN
ftr-354	287	21	for	for	ADP
ftr-354	287	22	tax	tax	NOUN
ftr-354	287	23	benefits	benefit	NOUN
ftr-354	287	24	competes	compete	VERB
ftr-354	287	25	with	with	ADP
ftr-354	287	26	concerns	concern	NOUN
ftr-354	287	27	associated	associate	VERB
ftr-354	287	28	with	with	ADP
ftr-354	287	29	obsolescence	obsolescence	NOUN
ftr-354	287	30	.	.	PUNCT
ftr-354	288	1	many	many	ADJ
ftr-354	288	2	lessees	lessee	NOUN
ftr-354	288	3	are	be	AUX
ftr-354	288	4	inclined	incline	VERB
ftr-354	288	5	to	to	PART
ftr-354	288	6	lease	lease	VERB
ftr-354	288	7	instead	instead	ADV
ftr-354	288	8	of	of	ADP
ftr-354	288	9	purchase	purchase	VERB
ftr-354	288	10	property	property	NOUN
ftr-354	288	11	because	because	SCONJ
ftr-354	288	12	of	of	ADP
ftr-354	288	13	they	they	PRON
ftr-354	288	14	believe	believe	VERB
ftr-354	288	15	that	that	SCONJ
ftr-354	288	16	the	the	DET
ftr-354	288	17	property	property	NOUN
ftr-354	288	18	is	be	AUX
ftr-354	288	19	likely	likely	ADJ
ftr-354	288	20	to	to	PART
ftr-354	288	21	become	become	VERB
ftr-354	288	22	obsolete	obsolete	ADJ
ftr-354	288	23	;	;	PUNCT
ftr-354	288	24	however	however	ADV
ftr-354	288	25	,	,	PUNCT
ftr-354	288	26	if	if	SCONJ
ftr-354	288	27	the	the	DET
ftr-354	288	28	property	property	NOUN
ftr-354	288	29	is	be	AUX
ftr-354	288	30	leased	lease	VERB
ftr-354	288	31	,	,	PUNCT
ftr-354	288	32	the	the	DET
ftr-354	288	33	taxpayer	taxpayer	NOUN
ftr-354	288	34	forgoes	forgo	VERB
ftr-354	288	35	the	the	DET
ftr-354	288	36	33	33	NUM
ftr-354	288	37	.	.	PUNCT
ftr-354	289	1	h.r	h.r	PROPN
ftr-354	289	2	.	.	PROPN
ftr-354	290	1	no	no	INTJ
ftr-354	290	2	.	.	NOUN
ftr-354	291	1	83	83	NUM
ftr-354	291	2	-	-	SYM
ftr-354	291	3	1337	1337	NUM
ftr-354	291	4	(	(	PUNCT
ftr-354	291	5	ii	ii	NOUN
ftr-354	291	6	)	)	PUNCT
ftr-354	291	7	,	,	PUNCT
ftr-354	291	8	p.	p.	NOUN
ftr-354	291	9	4048	4048	NUM
ftr-354	291	10	(	(	PUNCT
ftr-354	291	11	1954	1954	NUM
ftr-354	291	12	)	)	PUNCT
ftr-354	291	13	.	.	PUNCT
ftr-354	292	1	34	34	NUM
ftr-354	292	2	.	.	PUNCT
ftr-354	293	1	william	william	PROPN
ftr-354	293	2	d.	d.	PROPN
ftr-354	293	3	eggers	eggers	PROPN
ftr-354	293	4	,	,	PUNCT
ftr-354	293	5	competitive	competitive	ADJ
ftr-354	293	6	neutrality	neutrality	NOUN
ftr-354	293	7	:	:	PUNCT
ftr-354	293	8	ensuring	ensure	VERB
ftr-354	293	9	a	a	DET
ftr-354	293	10	level	level	ADJ
ftr-354	293	11	playing	playing	NOUN
ftr-354	293	12	field	field	NOUN
ftr-354	293	13	in	in	ADP
ftr-354	293	14	managed	manage	VERB
ftr-354	293	15	competitions	competition	NOUN
ftr-354	293	16	.	.	PUNCT
ftr-354	294	1	reason	reason	NOUN
ftr-354	294	2	public	public	ADJ
ftr-354	294	3	policy	policy	NOUN
ftr-354	294	4	institute	institute	NOUN
ftr-354	294	5	,	,	PUNCT
ftr-354	294	6	how	how	SCONJ
ftr-354	294	7	-	-	PUNCT
ftr-354	294	8	to	to	PART
ftr-354	294	9	guide	guide	VERB
ftr-354	294	10	no	no	PRON
ftr-354	294	11	.	.	PROPN
ftr-354	294	12	18	18	NUM
ftr-354	294	13	,	,	PUNCT
ftr-354	294	14	p.	p.	NOUN
ftr-354	294	15	6	6	NUM
ftr-354	294	16	,	,	PUNCT
ftr-354	294	17	mar	mar	PROPN
ftr-354	294	18	.	.	PROPN
ftr-354	294	19	1998	1998	NUM
ftr-354	294	20	.	.	PUNCT
ftr-354	295	1	35	35	NUM
ftr-354	295	2	.	.	PUNCT
ftr-354	296	1	for	for	ADP
ftr-354	296	2	this	this	DET
ftr-354	296	3	reason	reason	NOUN
ftr-354	296	4	the	the	DET
ftr-354	296	5	current	current	ADJ
ftr-354	296	6	tax	tax	NOUN
ftr-354	296	7	rule	rule	NOUN
ftr-354	296	8	may	may	AUX
ftr-354	296	9	also	also	ADV
ftr-354	296	10	hampers	hamper	VERB
ftr-354	296	11	entry	entry	NOUN
ftr-354	296	12	of	of	ADP
ftr-354	296	13	new	new	ADJ
ftr-354	296	14	leasing	leasing	NOUN
ftr-354	296	15	firms	firm	NOUN
ftr-354	296	16	into	into	ADP
ftr-354	296	17	the	the	DET
ftr-354	296	18	leasing	leasing	NOUN
ftr-354	296	19	market	market	NOUN
ftr-354	296	20	.	.	PUNCT
ftr-354	297	1	280	280	NUM
ftr-354	298	1	[	[	NOUN
ftr-354	298	2	vol	vol	NOUN
ftr-354	298	3	.	.	PUNCT
ftr-354	299	1	10:2	10:2	NUM
ftr-354	299	2	a	a	DET
ftr-354	299	3	proposal	proposal	NOUN
ftr-354	299	4	for	for	ADP
ftr-354	299	5	an	an	DET
ftr-354	299	6	elective	elective	ADJ
ftr-354	299	7	tax	tax	NOUN
ftr-354	299	8	benefits	benefit	NOUN
ftr-354	299	9	transfer	transfer	NOUN
ftr-354	299	10	system	system	NOUN
ftr-354	299	11	tax	tax	NOUN
ftr-354	299	12	benefits	benefit	NOUN
ftr-354	299	13	associated	associate	VERB
ftr-354	299	14	with	with	ADP
ftr-354	299	15	the	the	DET
ftr-354	299	16	property	property	NOUN
ftr-354	299	17	.	.	PUNCT
ftr-354	300	1	tax	tax	NOUN
ftr-354	300	2	neutrality	neutrality	NOUN
ftr-354	300	3	advocates	advocate	VERB
ftr-354	300	4	that	that	SCONJ
ftr-354	300	5	business	business	NOUN
ftr-354	300	6	decisions	decision	NOUN
ftr-354	300	7	should	should	AUX
ftr-354	300	8	not	not	PART
ftr-354	300	9	be	be	AUX
ftr-354	300	10	affected	affect	VERB
ftr-354	300	11	by	by	ADP
ftr-354	300	12	tax	tax	NOUN
ftr-354	300	13	rules	rule	NOUN
ftr-354	300	14	.	.	PUNCT
ftr-354	301	1	instead	instead	ADV
ftr-354	301	2	,	,	PUNCT
ftr-354	301	3	tax	tax	NOUN
ftr-354	301	4	law	law	NOUN
ftr-354	301	5	should	should	AUX
ftr-354	301	6	neither	neither	CCONJ
ftr-354	301	7	encourage	encourage	VERB
ftr-354	301	8	nor	nor	CCONJ
ftr-354	301	9	discourage	discourage	VERB
ftr-354	301	10	taxpayers	taxpayer	NOUN
ftr-354	301	11	from	from	ADP
ftr-354	301	12	entering	enter	VERB
ftr-354	301	13	into	into	ADP
ftr-354	301	14	certain	certain	ADJ
ftr-354	301	15	transactions	transaction	NOUN
ftr-354	301	16	.	.	PUNCT
ftr-354	302	1	37	37	NUM
ftr-354	302	2	although	although	SCONJ
ftr-354	302	3	competitive	competitive	ADJ
ftr-354	302	4	factors	factor	NOUN
ftr-354	302	5	may	may	AUX
ftr-354	302	6	result	result	VERB
ftr-354	302	7	in	in	ADP
ftr-354	302	8	a	a	DET
ftr-354	302	9	portion	portion	NOUN
ftr-354	302	10	of	of	ADP
ftr-354	302	11	the	the	DET
ftr-354	302	12	value	value	NOUN
ftr-354	302	13	of	of	ADP
ftr-354	302	14	the	the	DET
ftr-354	302	15	tax	tax	NOUN
ftr-354	302	16	benefits	benefit	NOUN
ftr-354	302	17	restricted	restrict	VERB
ftr-354	302	18	to	to	ADP
ftr-354	302	19	a	a	DET
ftr-354	302	20	lessor	lessor	NOUN
ftr-354	302	21	being	be	AUX
ftr-354	302	22	reflected	reflect	VERB
ftr-354	302	23	in	in	ADP
ftr-354	302	24	reduced	reduced	ADJ
ftr-354	302	25	rent	rent	NOUN
ftr-354	302	26	,	,	PUNCT
ftr-354	302	27	restrictions	restriction	NOUN
ftr-354	302	28	on	on	ADP
ftr-354	302	29	tax	tax	NOUN
ftr-354	302	30	benefit	benefit	NOUN
ftr-354	302	31	transfers	transfer	NOUN
ftr-354	302	32	and	and	CCONJ
ftr-354	302	33	the	the	DET
ftr-354	302	34	absence	absence	NOUN
ftr-354	302	35	of	of	ADP
ftr-354	302	36	perfect	perfect	ADJ
ftr-354	302	37	competition	competition	NOUN
ftr-354	302	38	make	make	VERB
ftr-354	302	39	distortions	distortion	NOUN
ftr-354	302	40	likely	likely	ADJ
ftr-354	302	41	to	to	PART
ftr-354	302	42	occur	occur	VERB
ftr-354	302	43	.	.	PUNCT
ftr-354	303	1	obsolescence	obsolescence	NOUN
ftr-354	303	2	can	can	AUX
ftr-354	303	3	take	take	VERB
ftr-354	303	4	many	many	ADJ
ftr-354	303	5	forms	form	NOUN
ftr-354	303	6	.	.	PUNCT
ftr-354	304	1	economic	economic	ADJ
ftr-354	304	2	obsolescence	obsolescence	NOUN
ftr-354	304	3	occurs	occur	VERB
ftr-354	304	4	when	when	SCONJ
ftr-354	304	5	replacement	replacement	NOUN
ftr-354	304	6	of	of	ADP
ftr-354	304	7	equipment	equipment	NOUN
ftr-354	304	8	offers	offer	VERB
ftr-354	304	9	lower	low	ADJ
ftr-354	304	10	ownership	ownership	NOUN
ftr-354	304	11	costs	cost	NOUN
ftr-354	304	12	.	.	PUNCT
ftr-354	305	1	as	as	ADP
ftr-354	305	2	an	an	DET
ftr-354	305	3	example	example	NOUN
ftr-354	305	4	,	,	PUNCT
ftr-354	305	5	an	an	DET
ftr-354	305	6	air	air	NOUN
ftr-354	305	7	conditioning	conditioning	NOUN
ftr-354	305	8	unit	unit	NOUN
ftr-354	305	9	becomes	become	VERB
ftr-354	305	10	economically	economically	ADV
ftr-354	305	11	obsolete	obsolete	ADJ
ftr-354	305	12	when	when	SCONJ
ftr-354	305	13	it	it	PRON
ftr-354	305	14	is	be	AUX
ftr-354	305	15	less	less	ADV
ftr-354	305	16	expensive	expensive	ADJ
ftr-354	305	17	to	to	PART
ftr-354	305	18	replace	replace	VERB
ftr-354	305	19	the	the	DET
ftr-354	305	20	unit	unit	NOUN
ftr-354	305	21	with	with	ADP
ftr-354	305	22	a	a	DET
ftr-354	305	23	more	more	ADJ
ftr-354	305	24	energy	energy	NOUN
ftr-354	305	25	-	-	PUNCT
ftr-354	305	26	efficient	efficient	ADJ
ftr-354	305	27	one	one	NUM
ftr-354	305	28	than	than	SCONJ
ftr-354	305	29	it	it	PRON
ftr-354	305	30	would	would	AUX
ftr-354	305	31	be	be	AUX
ftr-354	305	32	to	to	PART
ftr-354	305	33	continue	continue	VERB
ftr-354	305	34	using	use	VERB
ftr-354	305	35	the	the	DET
ftr-354	305	36	existing	exist	VERB
ftr-354	305	37	unit	unit	NOUN
ftr-354	305	38	.	.	PUNCT
ftr-354	306	1	when	when	SCONJ
ftr-354	306	2	innovation	innovation	NOUN
ftr-354	306	3	makes	make	VERB
ftr-354	306	4	an	an	DET
ftr-354	306	5	existing	exist	VERB
ftr-354	306	6	product	product	NOUN
ftr-354	306	7	inferior	inferior	ADJ
ftr-354	306	8	to	to	ADP
ftr-354	306	9	a	a	DET
ftr-354	306	10	new	new	ADJ
ftr-354	306	11	generation	generation	NOUN
ftr-354	306	12	of	of	ADP
ftr-354	306	13	products	product	NOUN
ftr-354	306	14	,	,	PUNCT
ftr-354	306	15	the	the	DET
ftr-354	306	16	existing	exist	VERB
ftr-354	306	17	product	product	NOUN
ftr-354	306	18	becomes	become	VERB
ftr-354	306	19	technologically	technologically	ADV
ftr-354	306	20	obsolete	obsolete	ADJ
ftr-354	306	21	.	.	PUNCT
ftr-354	307	1	for	for	ADP
ftr-354	307	2	example	example	NOUN
ftr-354	307	3	,	,	PUNCT
ftr-354	307	4	a	a	DET
ftr-354	307	5	new	new	ADJ
ftr-354	307	6	operating	operating	NOUN
ftr-354	307	7	system	system	NOUN
ftr-354	307	8	might	might	AUX
ftr-354	307	9	offer	offer	VERB
ftr-354	307	10	additional	additional	ADJ
ftr-354	307	11	functionality	functionality	NOUN
ftr-354	307	12	,	,	PUNCT
ftr-354	307	13	making	make	VERB
ftr-354	307	14	the	the	DET
ftr-354	307	15	old	old	ADJ
ftr-354	307	16	operating	operating	NOUN
ftr-354	307	17	system	system	NOUN
ftr-354	307	18	technologically	technologically	ADV
ftr-354	307	19	obsolete	obsolete	ADJ
ftr-354	307	20	but	but	CCONJ
ftr-354	307	21	still	still	ADV
ftr-354	307	22	useful	useful	ADJ
ftr-354	307	23	.	.	PUNCT
ftr-354	308	1	functional	functional	ADJ
ftr-354	308	2	obsolescence	obsolescence	NOUN
ftr-354	308	3	occurs	occur	VERB
ftr-354	308	4	when	when	SCONJ
ftr-354	308	5	a	a	DET
ftr-354	308	6	product	product	NOUN
ftr-354	308	7	can	can	AUX
ftr-354	308	8	no	no	ADV
ftr-354	308	9	longer	long	ADV
ftr-354	308	10	be	be	AUX
ftr-354	308	11	used	use	VERB
ftr-354	308	12	.	.	PUNCT
ftr-354	309	1	this	this	DET
ftr-354	309	2	type	type	NOUN
ftr-354	309	3	of	of	ADP
ftr-354	309	4	obsolescence	obsolescence	NOUN
ftr-354	309	5	generally	generally	ADV
ftr-354	309	6	occurs	occur	VERB
ftr-354	309	7	when	when	SCONJ
ftr-354	309	8	a	a	DET
ftr-354	309	9	standard	standard	ADJ
ftr-354	309	10	changes	change	NOUN
ftr-354	309	11	.	.	PUNCT
ftr-354	310	1	for	for	ADP
ftr-354	310	2	example	example	NOUN
ftr-354	310	3	,	,	PUNCT
ftr-354	310	4	printers	printer	NOUN
ftr-354	310	5	with	with	ADP
ftr-354	310	6	parallel	parallel	ADJ
ftr-354	310	7	ports	port	NOUN
ftr-354	310	8	are	be	AUX
ftr-354	310	9	no	no	ADV
ftr-354	310	10	longer	long	ADV
ftr-354	310	11	useful	useful	ADJ
ftr-354	310	12	when	when	SCONJ
ftr-354	310	13	current	current	ADJ
ftr-354	310	14	computers	computer	NOUN
ftr-354	310	15	only	only	ADV
ftr-354	310	16	possess	possess	VERB
ftr-354	310	17	usb	usb	NOUN
ftr-354	310	18	ports	port	NOUN
ftr-354	310	19	.	.	PUNCT
ftr-354	311	1	in	in	ADP
ftr-354	311	2	some	some	DET
ftr-354	311	3	industries	industry	NOUN
ftr-354	311	4	,	,	PUNCT
ftr-354	311	5	obsolescence	obsolescence	NOUN
ftr-354	311	6	is	be	AUX
ftr-354	311	7	frequently	frequently	ADV
ftr-354	311	8	planned	plan	VERB
ftr-354	311	9	by	by	ADP
ftr-354	311	10	manufacturers	manufacturer	NOUN
ftr-354	311	11	.	.	PUNCT
ftr-354	312	1	this	this	DET
ftr-354	312	2	planned	plan	VERB
ftr-354	312	3	obsolescence	obsolescence	NOUN
ftr-354	312	4	is	be	AUX
ftr-354	312	5	"	"	PUNCT
ftr-354	312	6	the	the	DET
ftr-354	312	7	production	production	NOUN
ftr-354	312	8	of	of	ADP
ftr-354	312	9	goods	good	NOUN
ftr-354	312	10	with	with	ADP
ftr-354	312	11	uneconomically	uneconomically	ADV
ftr-354	312	12	short	short	ADJ
ftr-354	312	13	useful	useful	ADJ
ftr-354	312	14	life	life	NOUN
ftr-354	312	15	so	so	SCONJ
ftr-354	312	16	that	that	SCONJ
ftr-354	312	17	customers	customer	NOUN
ftr-354	312	18	will	will	AUX
ftr-354	312	19	have	have	VERB
ftr-354	312	20	to	to	PART
ftr-354	312	21	make	make	VERB
ftr-354	312	22	repeat	repeat	NOUN
ftr-354	312	23	purchases	purchase	NOUN
ftr-354	312	24	.	.	PUNCT
ftr-354	313	1	"39	"39	VERB
ftr-354	313	2	for	for	ADP
ftr-354	313	3	example	example	NOUN
ftr-354	313	4	,	,	PUNCT
ftr-354	313	5	automobile	automobile	NOUN
ftr-354	313	6	manufacturers	manufacturer	NOUN
ftr-354	313	7	regularly	regularly	ADV
ftr-354	313	8	modify	modify	VERB
ftr-354	313	9	to	to	ADP
ftr-354	313	10	their	their	PRON
ftr-354	313	11	models	model	NOUN
ftr-354	313	12	so	so	SCONJ
ftr-354	313	13	as	as	SCONJ
ftr-354	313	14	to	to	PART
ftr-354	313	15	schedule	schedule	VERB
ftr-354	313	16	obsolescence	obsolescence	NOUN
ftr-354	313	17	.	.	PUNCT
ftr-354	314	1	if	if	SCONJ
ftr-354	314	2	tax	tax	NOUN
ftr-354	314	3	benefits	benefit	NOUN
ftr-354	314	4	were	be	AUX
ftr-354	314	5	available	available	ADJ
ftr-354	314	6	regardless	regardless	ADV
ftr-354	314	7	of	of	ADP
ftr-354	314	8	whether	whether	SCONJ
ftr-354	314	9	the	the	DET
ftr-354	314	10	property	property	NOUN
ftr-354	314	11	were	be	AUX
ftr-354	314	12	purchased	purchase	VERB
ftr-354	314	13	or	or	CCONJ
ftr-354	314	14	leased	lease	VERB
ftr-354	314	15	,	,	PUNCT
ftr-354	314	16	as	as	SCONJ
ftr-354	314	17	proposed	propose	VERB
ftr-354	314	18	,	,	PUNCT
ftr-354	314	19	the	the	DET
ftr-354	314	20	lessee	lessee	NOUN
ftr-354	314	21	's	's	PART
ftr-354	314	22	decision	decision	NOUN
ftr-354	314	23	will	will	AUX
ftr-354	314	24	not	not	PART
ftr-354	314	25	be	be	AUX
ftr-354	314	26	distorted	distort	VERB
ftr-354	314	27	by	by	ADP
ftr-354	314	28	tax	tax	NOUN
ftr-354	314	29	considerations	consideration	NOUN
ftr-354	314	30	.	.	PUNCT
ftr-354	315	1	36	36	NUM
ftr-354	315	2	.	.	PUNCT
ftr-354	316	1	by	by	ADP
ftr-354	316	2	leasing	lease	VERB
ftr-354	316	3	property	property	NOUN
ftr-354	316	4	,	,	PUNCT
ftr-354	316	5	lessees	lessee	NOUN
ftr-354	316	6	also	also	ADV
ftr-354	316	7	avoid	avoid	VERB
ftr-354	316	8	incurring	incur	VERB
ftr-354	316	9	indebtedness	indebtedness	NOUN
ftr-354	316	10	to	to	PART
ftr-354	316	11	purchase	purchase	VERB
ftr-354	316	12	the	the	DET
ftr-354	316	13	leased	lease	VERB
ftr-354	316	14	property	property	NOUN
ftr-354	316	15	.	.	PUNCT
ftr-354	317	1	37	37	NUM
ftr-354	317	2	.	.	PUNCT
ftr-354	318	1	the	the	DET
ftr-354	318	2	concept	concept	NOUN
ftr-354	318	3	of	of	ADP
ftr-354	318	4	neutrality	neutrality	NOUN
ftr-354	318	5	in	in	ADP
ftr-354	318	6	taxation	taxation	NOUN
ftr-354	318	7	is	be	AUX
ftr-354	318	8	derived	derive	VERB
ftr-354	318	9	from	from	ADP
ftr-354	318	10	adam	adam	PROPN
ftr-354	318	11	smith	smith	PROPN
ftr-354	318	12	's	's	PART
ftr-354	318	13	canons	canon	NOUN
ftr-354	318	14	of	of	ADP
ftr-354	318	15	taxation	taxation	NOUN
ftr-354	318	16	.	.	PUNCT
ftr-354	319	1	see	see	VERB
ftr-354	319	2	adam	adam	PROPN
ftr-354	319	3	smith	smith	PROPN
ftr-354	319	4	,	,	PUNCT
ftr-354	319	5	an	an	DET
ftr-354	319	6	inquiry	inquiry	NOUN
ftr-354	319	7	into	into	ADP
ftr-354	319	8	the	the	DET
ftr-354	319	9	nature	nature	NOUN
ftr-354	319	10	and	and	CCONJ
ftr-354	319	11	causes	cause	NOUN
ftr-354	319	12	of	of	ADP
ftr-354	319	13	the	the	DET
ftr-354	319	14	wealth	wealth	NOUN
ftr-354	319	15	of	of	ADP
ftr-354	319	16	nations	nation	NOUN
ftr-354	319	17	,	,	PUNCT
ftr-354	319	18	book	book	NOUN
ftr-354	319	19	v	v	NOUN
ftr-354	319	20	,	,	PUNCT
ftr-354	319	21	ch	ch	NOUN
ftr-354	319	22	.	.	PROPN
ftr-354	319	23	2	2	NUM
ftr-354	319	24	,	,	PUNCT
ftr-354	319	25	part	part	PROPN
ftr-354	319	26	ii	ii	PROPN
ftr-354	319	27	,	,	PUNCT
ftr-354	319	28	v.2.25	v.2.25	PROPN
ftr-354	319	29	-	-	SYM
ftr-354	319	30	28	28	NUM
ftr-354	319	31	(	(	PUNCT
ftr-354	319	32	methuen	methuen	PROPN
ftr-354	319	33	&	&	CCONJ
ftr-354	319	34	co	co	PROPN
ftr-354	319	35	1904	1904	NUM
ftr-354	319	36	)	)	PUNCT
ftr-354	319	37	(	(	PUNCT
ftr-354	319	38	1776	1776	NUM
ftr-354	319	39	)	)	PUNCT
ftr-354	319	40	.	.	PUNCT
ftr-354	320	1	"	"	PUNCT
ftr-354	320	2	accelerated	accelerate	VERB
ftr-354	320	3	depreciation	depreciation	NOUN
ftr-354	320	4	is	be	AUX
ftr-354	320	5	almost	almost	ADV
ftr-354	320	6	certain	certain	ADJ
ftr-354	320	7	to	to	PART
ftr-354	320	8	give	give	VERB
ftr-354	320	9	some	some	DET
ftr-354	320	10	assets	asset	NOUN
ftr-354	320	11	lower	low	ADJ
ftr-354	320	12	effective	effective	ADJ
ftr-354	320	13	tax	tax	NOUN
ftr-354	320	14	rates	rate	NOUN
ftr-354	320	15	than	than	ADP
ftr-354	320	16	others	other	NOUN
ftr-354	320	17	and	and	CCONJ
ftr-354	320	18	so	so	ADV
ftr-354	320	19	violate	violate	VERB
ftr-354	320	20	the	the	DET
ftr-354	320	21	tax	tax	NOUN
ftr-354	320	22	neutrality	neutrality	NOUN
ftr-354	320	23	standard	standard	NOUN
ftr-354	320	24	.	.	PUNCT
ftr-354	320	25	"	"	PUNCT
ftr-354	321	1	james	james	PROPN
ftr-354	321	2	mackie	mackie	PROPN
ftr-354	321	3	,	,	PUNCT
ftr-354	321	4	capital	capital	NOUN
ftr-354	321	5	cost	cost	NOUN
ftr-354	321	6	recovery	recovery	NOUN
ftr-354	321	7	in	in	ADP
ftr-354	321	8	the	the	DET
ftr-354	321	9	encyclopedia	encyclopedia	NOUN
ftr-354	321	10	of	of	ADP
ftr-354	321	11	taxation	taxation	NOUN
ftr-354	321	12	and	and	CCONJ
ftr-354	321	13	tax	tax	NOUN
ftr-354	321	14	policy	policy	NOUN
ftr-354	321	15	(	(	PUNCT
ftr-354	321	16	joseph	joseph	PROPN
ftr-354	321	17	j.	j.	PROPN
ftr-354	321	18	cordes	cordes	PROPN
ftr-354	321	19	,	,	PUNCT
ftr-354	321	20	robert	robert	PROPN
ftr-354	321	21	d.	d.	PROPN
ftr-354	321	22	ebel	ebel	PROPN
ftr-354	321	23	,	,	PUNCT
ftr-354	321	24	and	and	CCONJ
ftr-354	321	25	jane	jane	PROPN
ftr-354	321	26	g.	g.	PROPN
ftr-354	321	27	gravelle	gravelle	PROPN
ftr-354	321	28	,	,	PUNCT
ftr-354	321	29	eds	eds	PROPN
ftr-354	321	30	.	.	PROPN
ftr-354	321	31	,	,	PUNCT
ftr-354	321	32	urban	urban	PROPN
ftr-354	321	33	institute	institute	PROPN
ftr-354	321	34	press	press	PROPN
ftr-354	321	35	2d	2d	PROPN
ftr-354	321	36	ed	ed	NOUN
ftr-354	321	37	.	.	PUNCT
ftr-354	321	38	)	)	PUNCT
ftr-354	321	39	(	(	PUNCT
ftr-354	321	40	2005	2005	NUM
ftr-354	321	41	)	)	PUNCT
ftr-354	321	42	.	.	PUNCT
ftr-354	322	1	additionally	additionally	ADV
ftr-354	322	2	,	,	PUNCT
ftr-354	322	3	under	under	ADP
ftr-354	322	4	irc	irc	PROPN
ftr-354	322	5	§	§	PROPN
ftr-354	322	6	167	167	NUM
ftr-354	322	7	,	,	PUNCT
ftr-354	322	8	only	only	ADV
ftr-354	322	9	certain	certain	ADJ
ftr-354	322	10	types	type	NOUN
ftr-354	322	11	of	of	ADP
ftr-354	322	12	property	property	NOUN
ftr-354	322	13	may	may	AUX
ftr-354	322	14	be	be	AUX
ftr-354	322	15	depreciated	depreciate	VERB
ftr-354	322	16	,	,	PUNCT
ftr-354	322	17	further	far	ADV
ftr-354	322	18	frustrating	frustrating	ADJ
ftr-354	322	19	the	the	DET
ftr-354	322	20	tax	tax	NOUN
ftr-354	322	21	neutrality	neutrality	NOUN
ftr-354	322	22	maxim	maxim	NOUN
ftr-354	322	23	38	38	NUM
ftr-354	322	24	.	.	PUNCT
ftr-354	323	1	attempts	attempt	VERB
ftr-354	323	2	to	to	PART
ftr-354	323	3	make	make	VERB
ftr-354	323	4	existing	exist	VERB
ftr-354	323	5	property	property	NOUN
ftr-354	323	6	compatible	compatible	ADJ
ftr-354	323	7	are	be	AUX
ftr-354	323	8	usually	usually	ADV
ftr-354	323	9	possible	possible	ADJ
ftr-354	323	10	,	,	PUNCT
ftr-354	323	11	but	but	CCONJ
ftr-354	323	12	create	create	VERB
ftr-354	323	13	additional	additional	ADJ
ftr-354	323	14	costs	cost	NOUN
ftr-354	323	15	to	to	ADP
ftr-354	323	16	the	the	DET
ftr-354	323	17	owner	owner	NOUN
ftr-354	323	18	.	.	PUNCT
ftr-354	324	1	in	in	ADP
ftr-354	324	2	such	such	ADJ
ftr-354	324	3	situations	situation	NOUN
ftr-354	324	4	,	,	PUNCT
ftr-354	324	5	economic	economic	ADJ
ftr-354	324	6	obsolescence	obsolescence	NOUN
ftr-354	324	7	and	and	CCONJ
ftr-354	324	8	functional	functional	ADJ
ftr-354	324	9	obsolescence	obsolescence	NOUN
ftr-354	324	10	frequently	frequently	ADV
ftr-354	324	11	overlap	overlap	VERB
ftr-354	324	12	.	.	PUNCT
ftr-354	325	1	39	39	NUM
ftr-354	325	2	.	.	PUNCT
ftr-354	326	1	jeremy	jeremy	PROPN
ftr-354	326	2	bulow	bulow	PROPN
ftr-354	326	3	,	,	PUNCT
ftr-354	326	4	an	an	DET
ftr-354	326	5	economic	economic	ADJ
ftr-354	326	6	theory	theory	NOUN
ftr-354	326	7	of	of	ADP
ftr-354	326	8	planned	plan	VERB
ftr-354	326	9	obsolescence	obsolescence	NOUN
ftr-354	326	10	,	,	PUNCT
ftr-354	326	11	101	101	NUM
ftr-354	326	12	q.j	q.j	PROPN
ftr-354	326	13	.	.	PROPN
ftr-354	326	14	econ	econ	PROPN
ftr-354	326	15	.	.	PROPN
ftr-354	326	16	,	,	PUNCT
ftr-354	326	17	no	no	INTJ
ftr-354	326	18	.	.	NOUN
ftr-354	326	19	4	4	NUM
ftr-354	326	20	,	,	PUNCT
ftr-354	326	21	p.729	p.729	NUM
ftr-354	326	22	(	(	PUNCT
ftr-354	326	23	1986	1986	NUM
ftr-354	326	24	)	)	PUNCT
ftr-354	326	25	.	.	PUNCT
ftr-354	327	1	2010	2010	NUM
ftr-354	327	2	]	]	PUNCT
ftr-354	327	3	281	281	NUM
ftr-354	327	4	florida	florida	PROPN
ftr-354	327	5	tax	tax	PROPN
ftr-354	327	6	review	review	PROPN
ftr-354	327	7	f.	f.	PROPN
ftr-354	327	8	examples	example	VERB
ftr-354	327	9	the	the	DET
ftr-354	327	10	following	follow	VERB
ftr-354	327	11	four	four	NUM
ftr-354	327	12	examples	example	NOUN
ftr-354	327	13	illustrate	illustrate	VERB
ftr-354	327	14	the	the	DET
ftr-354	327	15	effect	effect	NOUN
ftr-354	327	16	on	on	ADP
ftr-354	327	17	a	a	DET
ftr-354	327	18	hypothetical	hypothetical	ADJ
ftr-354	327	19	leasing	leasing	NOUN
ftr-354	327	20	transaction	transaction	NOUN
ftr-354	327	21	of	of	ADP
ftr-354	327	22	a	a	DET
ftr-354	327	23	lessor	lessor	NOUN
ftr-354	327	24	's	's	PART
ftr-354	327	25	inadequate	inadequate	ADJ
ftr-354	327	26	taxable	taxable	ADJ
ftr-354	327	27	income	income	NOUN
ftr-354	327	28	and	and	CCONJ
ftr-354	327	29	how	how	SCONJ
ftr-354	327	30	the	the	DET
ftr-354	327	31	proposal	proposal	NOUN
ftr-354	327	32	addresses	address	VERB
ftr-354	327	33	that	that	PRON
ftr-354	327	34	deficiency.40	deficiency.40	VERB
ftr-354	327	35	the	the	DET
ftr-354	327	36	leasing	leasing	NOUN
ftr-354	327	37	transactions	transaction	NOUN
ftr-354	327	38	comply	comply	ADV
ftr-354	327	39	with	with	ADP
ftr-354	327	40	the	the	DET
ftr-354	327	41	definition	definition	NOUN
ftr-354	327	42	of	of	ADP
ftr-354	327	43	true	true	ADJ
ftr-354	327	44	leases	lease	NOUN
ftr-354	327	45	for	for	ADP
ftr-354	327	46	tax	tax	NOUN
ftr-354	327	47	purposes	purpose	NOUN
ftr-354	327	48	and	and	CCONJ
ftr-354	327	49	operating	operating	NOUN
ftr-354	327	50	leases	lease	NOUN
ftr-354	327	51	for	for	ADP
ftr-354	327	52	financial	financial	ADJ
ftr-354	327	53	reporting	reporting	NOUN
ftr-354	327	54	purposes.4	purposes.4	NOUN
ftr-354	327	55	'	'	PUNCT
ftr-354	327	56	in	in	ADP
ftr-354	327	57	the	the	DET
ftr-354	327	58	first	first	ADJ
ftr-354	327	59	and	and	CCONJ
ftr-354	327	60	second	second	ADJ
ftr-354	327	61	examples	example	NOUN
ftr-354	327	62	,	,	PUNCT
ftr-354	327	63	the	the	DET
ftr-354	327	64	effect	effect	NOUN
ftr-354	327	65	under	under	ADP
ftr-354	327	66	current	current	ADJ
ftr-354	327	67	law	law	NOUN
ftr-354	327	68	of	of	ADP
ftr-354	327	69	crd	crd	PROPN
ftr-354	327	70	on	on	ADP
ftr-354	327	71	the	the	DET
ftr-354	327	72	computation	computation	NOUN
ftr-354	327	73	of	of	ADP
ftr-354	327	74	a	a	DET
ftr-354	327	75	lessor	lessor	NOUN
ftr-354	327	76	's	's	PART
ftr-354	327	77	taxable	taxable	ADJ
ftr-354	327	78	income	income	NOUN
ftr-354	327	79	and	and	CCONJ
ftr-354	327	80	the	the	DET
ftr-354	327	81	tax	tax	NOUN
ftr-354	327	82	treatment	treatment	NOUN
ftr-354	327	83	of	of	ADP
ftr-354	327	84	rental	rental	ADJ
ftr-354	327	85	payments	payment	NOUN
ftr-354	327	86	to	to	ADP
ftr-354	327	87	both	both	CCONJ
ftr-354	327	88	lessor	lessor	NOUN
ftr-354	327	89	and	and	CCONJ
ftr-354	327	90	lessee	lessee	NOUN
ftr-354	327	91	is	be	AUX
ftr-354	327	92	shown	show	VERB
ftr-354	327	93	.	.	PUNCT
ftr-354	328	1	in	in	ADP
ftr-354	328	2	the	the	DET
ftr-354	328	3	first	first	ADJ
ftr-354	328	4	example	example	NOUN
ftr-354	328	5	,	,	PUNCT
ftr-354	328	6	it	it	PRON
ftr-354	328	7	is	be	AUX
ftr-354	328	8	assumed	assume	VERB
ftr-354	328	9	that	that	SCONJ
ftr-354	328	10	the	the	DET
ftr-354	328	11	lessor	lessor	NOUN
ftr-354	328	12	is	be	AUX
ftr-354	328	13	able	able	ADJ
ftr-354	328	14	to	to	PART
ftr-354	328	15	utilize	utilize	VERB
ftr-354	328	16	all	all	DET
ftr-354	328	17	crd	crd	NOUN
ftr-354	328	18	,	,	PUNCT
ftr-354	328	19	but	but	CCONJ
ftr-354	328	20	in	in	ADP
ftr-354	328	21	the	the	DET
ftr-354	328	22	second	second	ADJ
ftr-354	328	23	example	example	NOUN
ftr-354	328	24	some	some	PRON
ftr-354	328	25	of	of	ADP
ftr-354	328	26	the	the	DET
ftr-354	328	27	crd	crd	NOUN
ftr-354	328	28	is	be	AUX
ftr-354	328	29	not	not	PART
ftr-354	328	30	utilized	utilize	VERB
ftr-354	328	31	.	.	PUNCT
ftr-354	329	1	the	the	DET
ftr-354	329	2	third	third	ADJ
ftr-354	329	3	and	and	CCONJ
ftr-354	329	4	fourth	fourth	ADJ
ftr-354	329	5	examples	example	NOUN
ftr-354	329	6	illustrate	illustrate	VERB
ftr-354	329	7	the	the	DET
ftr-354	329	8	proposed	propose	VERB
ftr-354	329	9	system	system	NOUN
ftr-354	329	10	.	.	PUNCT
ftr-354	330	1	first	first	ADV
ftr-354	330	2	,	,	PUNCT
ftr-354	330	3	a	a	DET
ftr-354	330	4	shift	shift	NOUN
ftr-354	330	5	of	of	ADP
ftr-354	330	6	all	all	DET
ftr-354	330	7	crd	crd	NOUN
ftr-354	330	8	to	to	ADP
ftr-354	330	9	the	the	DET
ftr-354	330	10	lessee	lessee	NOUN
ftr-354	330	11	is	be	AUX
ftr-354	330	12	illustrated	illustrate	VERB
ftr-354	330	13	and	and	CCONJ
ftr-354	330	14	then	then	ADV
ftr-354	330	15	a	a	DET
ftr-354	330	16	partial	partial	ADJ
ftr-354	330	17	shift	shift	NOUN
ftr-354	330	18	.	.	PUNCT
ftr-354	331	1	these	these	DET
ftr-354	331	2	examples	example	NOUN
ftr-354	331	3	demonstrate	demonstrate	VERB
ftr-354	331	4	that	that	SCONJ
ftr-354	331	5	the	the	DET
ftr-354	331	6	proposed	propose	VERB
ftr-354	331	7	system	system	NOUN
ftr-354	331	8	fosters	foster	VERB
ftr-354	331	9	transactions	transaction	NOUN
ftr-354	331	10	that	that	PRON
ftr-354	331	11	otherwise	otherwise	ADV
ftr-354	331	12	would	would	AUX
ftr-354	331	13	not	not	PART
ftr-354	331	14	be	be	AUX
ftr-354	331	15	entered	enter	VERB
ftr-354	331	16	into	into	ADP
ftr-354	331	17	because	because	SCONJ
ftr-354	331	18	of	of	ADP
ftr-354	331	19	the	the	DET
ftr-354	331	20	current	current	ADJ
ftr-354	331	21	tax	tax	NOUN
ftr-354	331	22	system	system	NOUN
ftr-354	331	23	's	's	PART
ftr-354	331	24	linkage	linkage	NOUN
ftr-354	331	25	of	of	ADP
ftr-354	331	26	crd	crd	PROPN
ftr-354	331	27	's	's	PART
ftr-354	331	28	with	with	ADP
ftr-354	331	29	property	property	NOUN
ftr-354	331	30	ownership	ownership	NOUN
ftr-354	331	31	.	.	PUNCT
ftr-354	332	1	example	example	NOUN
ftr-354	333	1	1	1	NUM
ftr-354	333	2	:	:	PUNCT
ftr-354	333	3	current	current	ADJ
ftr-354	333	4	system	system	NOUN
ftr-354	333	5	with	with	ADP
ftr-354	333	6	full	full	ADJ
ftr-354	333	7	crd	crd	NOUN
ftr-354	333	8	utilization	utilization	NOUN
ftr-354	333	9	by	by	ADP
ftr-354	333	10	lessor	lessor	NOUN
ftr-354	333	11	under	under	ADP
ftr-354	333	12	the	the	DET
ftr-354	333	13	current	current	ADJ
ftr-354	333	14	system	system	NOUN
ftr-354	333	15	,	,	PUNCT
ftr-354	333	16	when	when	SCONJ
ftr-354	333	17	a	a	DET
ftr-354	333	18	property	property	NOUN
ftr-354	333	19	owner	owner	NOUN
ftr-354	333	20	utilizes	utilize	VERB
ftr-354	333	21	all	all	DET
ftr-354	333	22	crd	crd	PROPN
ftr-354	333	23	,	,	PUNCT
ftr-354	333	24	the	the	DET
ftr-354	333	25	tax	tax	NOUN
ftr-354	333	26	savings	saving	NOUN
ftr-354	333	27	is	be	AUX
ftr-354	333	28	equal	equal	ADJ
ftr-354	333	29	to	to	ADP
ftr-354	333	30	the	the	DET
ftr-354	333	31	taxpayer	taxpayer	NOUN
ftr-354	333	32	's	's	PART
ftr-354	333	33	basis	basis	NOUN
ftr-354	333	34	in	in	ADP
ftr-354	333	35	property	property	NOUN
ftr-354	333	36	multiplied	multiply	VERB
ftr-354	333	37	by	by	ADP
ftr-354	333	38	the	the	DET
ftr-354	333	39	maximum	maximum	ADJ
ftr-354	333	40	marginal	marginal	ADJ
ftr-354	333	41	tax	tax	NOUN
ftr-354	333	42	rate	rate	NOUN
ftr-354	333	43	to	to	PART
ftr-354	333	44	which	which	PRON
ftr-354	333	45	the	the	DET
ftr-354	333	46	taxpayer	taxpayer	NOUN
ftr-354	333	47	is	be	AUX
ftr-354	333	48	subject.42	subject.42	NOUN
ftr-354	333	49	in	in	ADP
ftr-354	333	50	general	general	ADJ
ftr-354	333	51	,	,	PUNCT
ftr-354	333	52	tax	tax	NOUN
ftr-354	333	53	basis	basis	NOUN
ftr-354	333	54	is	be	AUX
ftr-354	333	55	equal	equal	ADJ
ftr-354	333	56	to	to	ADP
ftr-354	333	57	the	the	DET
ftr-354	333	58	properties	property	NOUN
ftr-354	333	59	cost	cost	VERB
ftr-354	333	60	,	,	PUNCT
ftr-354	333	61	and	and	CCONJ
ftr-354	333	62	for	for	ADP
ftr-354	333	63	most	most	ADJ
ftr-354	333	64	corporate	corporate	ADJ
ftr-354	333	65	taxpayers	taxpayer	NOUN
ftr-354	333	66	the	the	DET
ftr-354	333	67	maximum	maximum	ADJ
ftr-354	333	68	marginal	marginal	ADJ
ftr-354	333	69	tax	tax	NOUN
ftr-354	333	70	rate	rate	NOUN
ftr-354	333	71	is	be	AUX
ftr-354	333	72	35%.43	35%.43	NUM
ftr-354	333	73	40	40	NUM
ftr-354	333	74	.	.	PUNCT
ftr-354	334	1	the	the	DET
ftr-354	334	2	benefit	benefit	NOUN
ftr-354	334	3	from	from	ADP
ftr-354	334	4	tax	tax	NOUN
ftr-354	334	5	deductions	deduction	NOUN
ftr-354	334	6	must	must	AUX
ftr-354	334	7	consider	consider	VERB
ftr-354	334	8	the	the	DET
ftr-354	334	9	present	present	ADJ
ftr-354	334	10	value	value	NOUN
ftr-354	334	11	of	of	ADP
ftr-354	334	12	the	the	DET
ftr-354	334	13	tax	tax	NOUN
ftr-354	334	14	savings	saving	NOUN
ftr-354	334	15	taking	take	VERB
ftr-354	334	16	into	into	ADP
ftr-354	334	17	account	account	NOUN
ftr-354	334	18	any	any	DET
ftr-354	334	19	future	future	ADJ
ftr-354	334	20	period	period	NOUN
ftr-354	334	21	in	in	ADP
ftr-354	334	22	which	which	PRON
ftr-354	334	23	the	the	DET
ftr-354	334	24	benefit	benefit	NOUN
ftr-354	334	25	is	be	AUX
ftr-354	334	26	realized	realize	VERB
ftr-354	334	27	.	.	PUNCT
ftr-354	335	1	for	for	ADP
ftr-354	335	2	a	a	DET
ftr-354	335	3	discussion	discussion	NOUN
ftr-354	335	4	of	of	ADP
ftr-354	335	5	the	the	DET
ftr-354	335	6	value	value	NOUN
ftr-354	335	7	of	of	ADP
ftr-354	335	8	more	more	ADJ
ftr-354	335	9	or	or	CCONJ
ftr-354	335	10	less	less	ADV
ftr-354	335	11	rapid	rapid	ADJ
ftr-354	335	12	depreciation	depreciation	NOUN
ftr-354	335	13	allowances	allowance	NOUN
ftr-354	335	14	see	see	VERB
ftr-354	335	15	,	,	PUNCT
ftr-354	335	16	douglas	douglas	PROPN
ftr-354	335	17	a.	a.	PROPN
ftr-354	335	18	kahn	kahn	PROPN
ftr-354	335	19	,	,	PUNCT
ftr-354	335	20	accelerated	accelerate	VERB
ftr-354	335	21	depreciation	depreciation	NOUN
ftr-354	335	22	tax	tax	NOUN
ftr-354	335	23	expenditure	expenditure	NOUN
ftr-354	335	24	or	or	CCONJ
ftr-354	335	25	proper	proper	ADJ
ftr-354	335	26	allowance	allowance	NOUN
ftr-354	335	27	for	for	ADP
ftr-354	335	28	measuring	measure	VERB
ftr-354	335	29	net	net	ADJ
ftr-354	335	30	income	income	NOUN
ftr-354	335	31	?	?	PUNCT
ftr-354	335	32	,	,	PUNCT
ftr-354	335	33	78	78	NUM
ftr-354	335	34	mich	mich	X
ftr-354	335	35	.	.	PUNCT
ftr-354	335	36	l.	l.	PROPN
ftr-354	335	37	rev	rev	PROPN
ftr-354	335	38	.	.	PROPN
ftr-354	335	39	1	1	NUM
ftr-354	335	40	(	(	PUNCT
ftr-354	335	41	1979	1979	NUM
ftr-354	335	42	)	)	PUNCT
ftr-354	335	43	;	;	PUNCT
ftr-354	336	1	walter	walter	PROPN
ftr-354	336	2	blum	blum	PROPN
ftr-354	336	3	,	,	PUNCT
ftr-354	336	4	accelerated	accelerate	VERB
ftr-354	336	5	depreciation	depreciation	NOUN
ftr-354	336	6	:	:	PUNCT
ftr-354	336	7	a	a	DET
ftr-354	336	8	proper	proper	ADJ
ftr-354	336	9	allowance	allowance	NOUN
ftr-354	336	10	for	for	ADP
ftr-354	336	11	measuring	measure	VERB
ftr-354	336	12	net	net	ADJ
ftr-354	336	13	income	income	NOUN
ftr-354	336	14	?	?	PUNCT
ftr-354	336	15	!	!	PUNCT
ftr-354	336	16	!	!	PUNCT
ftr-354	336	17	,	,	PUNCT
ftr-354	336	18	78	78	NUM
ftr-354	336	19	mich	mich	X
ftr-354	336	20	.	.	PUNCT
ftr-354	336	21	l.	l.	PROPN
ftr-354	336	22	rev	rev	PROPN
ftr-354	336	23	.	.	PROPN
ftr-354	336	24	1172	1172	NUM
ftr-354	336	25	(	(	PUNCT
ftr-354	336	26	1980	1980	NUM
ftr-354	336	27	)	)	PUNCT
ftr-354	336	28	;	;	PUNCT
ftr-354	336	29	douglas	douglas	PROPN
ftr-354	336	30	a.	a.	PROPN
ftr-354	336	31	kahn	kahn	PROPN
ftr-354	336	32	,	,	PUNCT
ftr-354	336	33	accelerated	accelerate	VERB
ftr-354	336	34	depreciation	depreciation	NOUN
ftr-354	336	35	revisited	revisit	VERB
ftr-354	336	36	a	a	DET
ftr-354	336	37	reply	reply	NOUN
ftr-354	336	38	to	to	ADP
ftr-354	336	39	professor	professor	PROPN
ftr-354	336	40	blum	blum	PROPN
ftr-354	336	41	,	,	PUNCT
ftr-354	336	42	78	78	NUM
ftr-354	336	43	mich	mich	X
ftr-354	336	44	.	.	PUNCT
ftr-354	337	1	l.	l.	PROPN
ftr-354	337	2	rev	rev	PROPN
ftr-354	337	3	.	.	PROPN
ftr-354	337	4	1185	1185	NUM
ftr-354	337	5	(	(	PUNCT
ftr-354	337	6	1980	1980	NUM
ftr-354	337	7	)	)	PUNCT
ftr-354	337	8	.	.	PUNCT
ftr-354	338	1	41	41	NUM
ftr-354	338	2	.	.	PUNCT
ftr-354	339	1	rev	rev	PROPN
ftr-354	339	2	.	.	PROPN
ftr-354	339	3	proc	proc	PROPN
ftr-354	339	4	.	.	PUNCT
ftr-354	340	1	2001	2001	NUM
ftr-354	340	2	-	-	SYM
ftr-354	340	3	28	28	NUM
ftr-354	340	4	,	,	PUNCT
ftr-354	340	5	2001	2001	NUM
ftr-354	340	6	-	-	SYM
ftr-354	340	7	1	1	NUM
ftr-354	340	8	c.b	c.b	PROPN
ftr-354	340	9	.	.	PROPN
ftr-354	340	10	1156	1156	NUM
ftr-354	340	11	.	.	PUNCT
ftr-354	341	1	these	these	DET
ftr-354	341	2	guidelines	guideline	NOUN
ftr-354	341	3	superseded	supersede	VERB
ftr-354	341	4	earlier	early	ADJ
ftr-354	341	5	guidelines	guideline	NOUN
ftr-354	341	6	.	.	PUNCT
ftr-354	342	1	rev	rev	PROPN
ftr-354	342	2	.	.	PROPN
ftr-354	342	3	proc	proc	PROPN
ftr-354	342	4	.	.	PUNCT
ftr-354	343	1	75	75	NUM
ftr-354	343	2	-	-	SYM
ftr-354	343	3	21	21	NUM
ftr-354	343	4	,	,	PUNCT
ftr-354	343	5	1975	1975	NUM
ftr-354	343	6	-	-	SYM
ftr-354	343	7	1	1	NUM
ftr-354	343	8	c.b	c.b	PROPN
ftr-354	343	9	.	.	PROPN
ftr-354	343	10	715	715	NUM
ftr-354	343	11	;	;	PUNCT
ftr-354	343	12	rev	rev	PROPN
ftr-354	343	13	.	.	PROPN
ftr-354	343	14	rul	rul	NOUN
ftr-354	343	15	.	.	PUNCT
ftr-354	344	1	55	55	NUM
ftr-354	344	2	-	-	SYM
ftr-354	344	3	540	540	NUM
ftr-354	344	4	,	,	PUNCT
ftr-354	344	5	1955	1955	NUM
ftr-354	344	6	-	-	SYM
ftr-354	344	7	2	2	NUM
ftr-354	344	8	c.b	c.b	PROPN
ftr-354	344	9	.	.	PROPN
ftr-354	344	10	39	39	NUM
ftr-354	344	11	.	.	PUNCT
ftr-354	345	1	42	42	NUM
ftr-354	345	2	.	.	PUNCT
ftr-354	346	1	tax	tax	NOUN
ftr-354	346	2	basis	basis	NOUN
ftr-354	346	3	of	of	ADP
ftr-354	346	4	business	business	NOUN
ftr-354	346	5	property	property	NOUN
ftr-354	346	6	is	be	AUX
ftr-354	346	7	eligible	eligible	ADJ
ftr-354	346	8	for	for	ADP
ftr-354	346	9	depreciation	depreciation	NOUN
ftr-354	346	10	.	.	PUNCT
ftr-354	347	1	irc	irc	PROPN
ftr-354	347	2	§	§	PROPN
ftr-354	347	3	167(c	167(c	PROPN
ftr-354	347	4	)	)	PUNCT
ftr-354	347	5	;	;	PUNCT
ftr-354	348	1	treas	treas	PROPN
ftr-354	348	2	.	.	PUNCT
ftr-354	349	1	reg	reg	PROPN
ftr-354	349	2	.	.	PUNCT
ftr-354	350	1	§	§	PROPN
ftr-354	350	2	1.167(g)-1	1.167(g)-1	PROPN
ftr-354	350	3	.	.	PUNCT
ftr-354	351	1	the	the	DET
ftr-354	351	2	basis	basis	NOUN
ftr-354	351	3	of	of	ADP
ftr-354	351	4	property	property	NOUN
ftr-354	351	5	that	that	PRON
ftr-354	351	6	may	may	AUX
ftr-354	351	7	be	be	AUX
ftr-354	351	8	depreciated	depreciate	VERB
ftr-354	351	9	is	be	AUX
ftr-354	351	10	usually	usually	ADV
ftr-354	351	11	its	its	PRON
ftr-354	351	12	cost	cost	NOUN
ftr-354	351	13	.	.	PUNCT
ftr-354	352	1	irc	irc	PROPN
ftr-354	352	2	§	§	PROPN
ftr-354	352	3	1012	1012	NUM
ftr-354	352	4	.	.	PUNCT
ftr-354	353	1	provisions	provision	NOUN
ftr-354	353	2	of	of	ADP
ftr-354	353	3	limited	limited	ADJ
ftr-354	353	4	application	application	NOUN
ftr-354	353	5	prescribe	prescribe	NOUN
ftr-354	353	6	tax	tax	NOUN
ftr-354	353	7	basis	basis	NOUN
ftr-354	353	8	to	to	PART
ftr-354	353	9	be	be	AUX
ftr-354	353	10	other	other	ADJ
ftr-354	353	11	than	than	ADP
ftr-354	353	12	an	an	DET
ftr-354	353	13	cost	cost	NOUN
ftr-354	353	14	,	,	PUNCT
ftr-354	353	15	e.g.	e.g.	ADV
ftr-354	353	16	,	,	PUNCT
ftr-354	353	17	§	§	PROPN
ftr-354	353	18	358	358	NUM
ftr-354	353	19	(	(	PUNCT
ftr-354	353	20	substituted	substitute	VERB
ftr-354	353	21	,	,	PUNCT
ftr-354	353	22	irc	irc	PROPN
ftr-354	353	23	§	§	PROPN
ftr-354	353	24	7701(a)(42	7701(a)(42	PROPN
ftr-354	353	25	)	)	PUNCT
ftr-354	353	26	)	)	PUNCT
ftr-354	353	27	,	,	PUNCT
ftr-354	353	28	irc	irc	PROPN
ftr-354	353	29	§	§	PROPN
ftr-354	353	30	362	362	NUM
ftr-354	353	31	(	(	PUNCT
ftr-354	353	32	transferred	transfer	VERB
ftr-354	353	33	basis	basis	NOUN
ftr-354	353	34	,	,	PUNCT
ftr-354	353	35	irc	irc	PROPN
ftr-354	353	36	§	§	PROPN
ftr-354	353	37	7701(a)(43	7701(a)(43	NUM
ftr-354	353	38	)	)	PUNCT
ftr-354	353	39	)	)	PUNCT
ftr-354	353	40	and	and	CCONJ
ftr-354	353	41	irc	irc	ADP
ftr-354	353	42	§	§	PROPN
ftr-354	353	43	1014	1014	NUM
ftr-354	353	44	(	(	PUNCT
ftr-354	353	45	fair	fair	ADJ
ftr-354	353	46	market	market	NOUN
ftr-354	353	47	value	value	NOUN
ftr-354	353	48	)	)	PUNCT
ftr-354	353	49	.	.	PUNCT
ftr-354	354	1	43	43	NUM
ftr-354	354	2	.	.	PUNCT
ftr-354	355	1	irc	irc	PROPN
ftr-354	355	2	§	§	NOUN
ftr-354	355	3	11	11	NUM
ftr-354	355	4	sets	set	NOUN
ftr-354	355	5	forth	forth	ADV
ftr-354	355	6	the	the	DET
ftr-354	355	7	various	various	ADJ
ftr-354	355	8	tax	tax	NOUN
ftr-354	355	9	brackets	bracket	NOUN
ftr-354	355	10	for	for	ADP
ftr-354	355	11	corporate	corporate	ADJ
ftr-354	355	12	taxpayers	taxpayer	NOUN
ftr-354	355	13	,	,	PUNCT
ftr-354	355	14	with	with	SCONJ
ftr-354	355	15	the	the	DET
ftr-354	355	16	35	35	NUM
ftr-354	355	17	%	%	NOUN
ftr-354	355	18	bracket	bracket	NOUN
ftr-354	355	19	being	be	AUX
ftr-354	355	20	reached	reach	VERB
ftr-354	355	21	when	when	SCONJ
ftr-354	355	22	taxable	taxable	ADJ
ftr-354	355	23	income	income	NOUN
ftr-354	355	24	exceeds	exceed	VERB
ftr-354	355	25	$	$	SYM
ftr-354	355	26	10,000,000	10,000,000	NUM
ftr-354	355	27	.	.	PUNCT
ftr-354	356	1	282	282	NUM
ftr-354	357	1	[	[	NOUN
ftr-354	357	2	vol	vol	NOUN
ftr-354	357	3	.	.	PUNCT
ftr-354	358	1	10:2	10:2	NUM
ftr-354	358	2	a	a	DET
ftr-354	358	3	proposal	proposal	NOUN
ftr-354	358	4	for	for	ADP
ftr-354	358	5	an	an	DET
ftr-354	358	6	elective	elective	ADJ
ftr-354	358	7	tax	tax	NOUN
ftr-354	358	8	benefits	benefit	NOUN
ftr-354	358	9	transfer	transfer	NOUN
ftr-354	358	10	system	system	NOUN
ftr-354	358	11	in	in	ADP
ftr-354	358	12	this	this	DET
ftr-354	358	13	example	example	NOUN
ftr-354	358	14	and	and	CCONJ
ftr-354	358	15	in	in	ADP
ftr-354	358	16	the	the	DET
ftr-354	358	17	ones	one	NOUN
ftr-354	358	18	that	that	PRON
ftr-354	358	19	follow	follow	VERB
ftr-354	358	20	,	,	PUNCT
ftr-354	358	21	is	be	AUX
ftr-354	358	22	it	it	PRON
ftr-354	358	23	assumed	assume	VERB
ftr-354	358	24	that	that	SCONJ
ftr-354	358	25	the	the	DET
ftr-354	358	26	lessor	lessor	NOUN
ftr-354	358	27	and	and	CCONJ
ftr-354	358	28	lessee	lessee	NOUN
ftr-354	358	29	are	be	AUX
ftr-354	358	30	both	both	PRON
ftr-354	358	31	in	in	ADP
ftr-354	358	32	the	the	DET
ftr-354	358	33	35	35	NUM
ftr-354	358	34	%	%	NOUN
ftr-354	358	35	federal	federal	ADJ
ftr-354	358	36	income	income	NOUN
ftr-354	358	37	tax	tax	NOUN
ftr-354	358	38	bracket	bracket	NOUN
ftr-354	358	39	and	and	CCONJ
ftr-354	358	40	that	that	SCONJ
ftr-354	358	41	the	the	DET
ftr-354	358	42	lessor	lessor	NOUN
ftr-354	358	43	purchases	purchase	VERB
ftr-354	358	44	property	property	NOUN
ftr-354	358	45	costing	cost	VERB
ftr-354	358	46	$	$	SYM
ftr-354	358	47	1000	1000	NUM
ftr-354	358	48	that	that	PRON
ftr-354	358	49	it	it	PRON
ftr-354	358	50	intends	intend	VERB
ftr-354	358	51	to	to	PART
ftr-354	358	52	lease	lease	VERB
ftr-354	358	53	.	.	PUNCT
ftr-354	359	1	if	if	SCONJ
ftr-354	359	2	the	the	DET
ftr-354	359	3	lessor	lessor	NOUN
ftr-354	359	4	uses	use	VERB
ftr-354	359	5	all	all	DET
ftr-354	359	6	crd	crd	NOUN
ftr-354	359	7	associated	associate	VERB
ftr-354	359	8	with	with	ADP
ftr-354	359	9	the	the	DET
ftr-354	359	10	property	property	NOUN
ftr-354	359	11	(	(	PUNCT
ftr-354	359	12	$	$	SYM
ftr-354	359	13	1000	1000	NUM
ftr-354	359	14	)	)	PUNCT
ftr-354	359	15	,	,	PUNCT
ftr-354	359	16	the	the	DET
ftr-354	359	17	net	net	ADJ
ftr-354	359	18	cost	cost	NOUN
ftr-354	359	19	of	of	ADP
ftr-354	359	20	the	the	DET
ftr-354	359	21	property	property	NOUN
ftr-354	359	22	to	to	ADP
ftr-354	359	23	the	the	DET
ftr-354	359	24	lessor	lessor	NOUN
ftr-354	359	25	,	,	PUNCT
ftr-354	359	26	excluding	exclude	VERB
ftr-354	359	27	any	any	DET
ftr-354	359	28	residual	residual	ADJ
ftr-354	359	29	value	value	NOUN
ftr-354	359	30	,	,	PUNCT
ftr-354	359	31	is	be	AUX
ftr-354	359	32	$	$	SYM
ftr-354	359	33	650	650	NUM
ftr-354	359	34	because	because	SCONJ
ftr-354	359	35	the	the	DET
ftr-354	359	36	crd	crd	NOUN
ftr-354	359	37	reduces	reduce	VERB
ftr-354	359	38	tax	tax	NOUN
ftr-354	359	39	liability	liability	NOUN
ftr-354	359	40	by	by	ADP
ftr-354	359	41	$	$	SYM
ftr-354	359	42	350	350	NUM
ftr-354	359	43	(	(	PUNCT
ftr-354	359	44	$	$	SYM
ftr-354	359	45	650	650	NUM
ftr-354	359	46	=	=	SYM
ftr-354	359	47	$	$	SYM
ftr-354	359	48	1000	1000	NUM
ftr-354	359	49	(	(	PUNCT
ftr-354	359	50	.35	.35	NUM
ftr-354	359	51	x	x	SYM
ftr-354	359	52	$	$	SYM
ftr-354	359	53	1000	1000	NUM
ftr-354	359	54	)	)	PUNCT
ftr-354	359	55	)	)	PUNCT
ftr-354	359	56	.	.	PUNCT
ftr-354	360	1	it	it	PRON
ftr-354	360	2	is	be	AUX
ftr-354	360	3	also	also	ADV
ftr-354	360	4	assumed	assume	VERB
ftr-354	360	5	that	that	SCONJ
ftr-354	360	6	at	at	ADP
ftr-354	360	7	the	the	DET
ftr-354	360	8	end	end	NOUN
ftr-354	360	9	of	of	ADP
ftr-354	360	10	the	the	DET
ftr-354	360	11	lease	lease	NOUN
ftr-354	360	12	term	term	NOUN
ftr-354	360	13	,	,	PUNCT
ftr-354	360	14	the	the	DET
ftr-354	360	15	lessor	lessor	NOUN
ftr-354	360	16	sells	sell	VERB
ftr-354	360	17	the	the	DET
ftr-354	360	18	leased	lease	VERB
ftr-354	360	19	property	property	NOUN
ftr-354	360	20	for	for	ADP
ftr-354	360	21	$	$	SYM
ftr-354	360	22	100.00	100.00	NUM
ftr-354	360	23	,	,	PUNCT
ftr-354	360	24	its	its	PRON
ftr-354	360	25	residual	residual	ADJ
ftr-354	360	26	value	value	NOUN
ftr-354	360	27	.	.	PUNCT
ftr-354	361	1	because	because	SCONJ
ftr-354	361	2	the	the	DET
ftr-354	361	3	lessor	lessor	NOUN
ftr-354	361	4	has	have	VERB
ftr-354	361	5	a	a	DET
ftr-354	361	6	zero	zero	NUM
ftr-354	361	7	tax	tax	NOUN
ftr-354	361	8	basis	basis	NOUN
ftr-354	361	9	in	in	ADP
ftr-354	361	10	the	the	DET
ftr-354	361	11	property	property	NOUN
ftr-354	361	12	at	at	ADP
ftr-354	361	13	that	that	DET
ftr-354	361	14	time	time	NOUN
ftr-354	361	15	,	,	PUNCT
ftr-354	361	16	the	the	DET
ftr-354	361	17	proceeds	proceed	NOUN
ftr-354	361	18	would	would	AUX
ftr-354	361	19	yield	yield	VERB
ftr-354	361	20	after	after	ADP
ftr-354	361	21	-	-	PUNCT
ftr-354	361	22	tax	tax	NOUN
ftr-354	361	23	income	income	NOUN
ftr-354	361	24	of	of	ADP
ftr-354	361	25	$	$	SYM
ftr-354	361	26	65.00	65.00	NUM
ftr-354	361	27	.	.	PUNCT
ftr-354	362	1	the	the	DET
ftr-354	362	2	cost	cost	NOUN
ftr-354	362	3	reduction	reduction	NOUN
ftr-354	362	4	can	can	AUX
ftr-354	362	5	be	be	AUX
ftr-354	362	6	passed	pass	VERB
ftr-354	362	7	on	on	ADP
ftr-354	362	8	to	to	ADP
ftr-354	362	9	the	the	DET
ftr-354	362	10	lessee	lessee	NOUN
ftr-354	362	11	through	through	ADP
ftr-354	362	12	reduced	reduce	VERB
ftr-354	362	13	rental	rental	ADJ
ftr-354	362	14	payments	payment	NOUN
ftr-354	362	15	,	,	PUNCT
ftr-354	362	16	shared	share	VERB
ftr-354	362	17	by	by	ADP
ftr-354	362	18	the	the	DET
ftr-354	362	19	parties	party	NOUN
ftr-354	362	20	,	,	PUNCT
ftr-354	362	21	or	or	CCONJ
ftr-354	362	22	retained	retain	VERB
ftr-354	362	23	in	in	ADP
ftr-354	362	24	full	full	ADJ
ftr-354	362	25	by	by	ADP
ftr-354	362	26	the	the	DET
ftr-354	362	27	lessor	lessor	NOUN
ftr-354	362	28	,	,	PUNCT
ftr-354	362	29	all	all	PRON
ftr-354	362	30	depending	depend	VERB
ftr-354	362	31	upon	upon	SCONJ
ftr-354	362	32	competitive	competitive	ADJ
ftr-354	362	33	and	and	CCONJ
ftr-354	362	34	other	other	ADJ
ftr-354	362	35	market	market	NOUN
ftr-354	362	36	factors	factor	NOUN
ftr-354	362	37	.	.	PUNCT
ftr-354	363	1	regardless	regardless	ADV
ftr-354	363	2	of	of	ADP
ftr-354	363	3	which	which	PRON
ftr-354	363	4	party	party	NOUN
ftr-354	363	5	benefits	benefit	NOUN
ftr-354	363	6	from	from	ADP
ftr-354	363	7	the	the	DET
ftr-354	363	8	crd	crd	NOUN
ftr-354	363	9	,	,	PUNCT
ftr-354	363	10	the	the	DET
ftr-354	363	11	leasing	leasing	NOUN
ftr-354	363	12	transaction	transaction	NOUN
ftr-354	363	13	would	would	AUX
ftr-354	363	14	be	be	AUX
ftr-354	363	15	made	make	VERB
ftr-354	363	16	more	more	ADV
ftr-354	363	17	feasible	feasible	ADJ
ftr-354	363	18	.	.	PUNCT
ftr-354	364	1	the	the	DET
ftr-354	364	2	full	full	ADJ
ftr-354	364	3	$	$	SYM
ftr-354	364	4	350	350	NUM
ftr-354	364	5	government	government	NOUN
ftr-354	364	6	cost	cost	NOUN
ftr-354	364	7	subsidy	subsidy	NOUN
ftr-354	364	8	would	would	AUX
ftr-354	364	9	be	be	AUX
ftr-354	364	10	taken	take	VERB
ftr-354	364	11	into	into	ADP
ftr-354	364	12	account	account	NOUN
ftr-354	364	13	.	.	PUNCT
ftr-354	365	1	assume	assume	VERB
ftr-354	365	2	further	far	ADV
ftr-354	365	3	that	that	SCONJ
ftr-354	365	4	the	the	DET
ftr-354	365	5	lessor	lessor	NOUN
ftr-354	365	6	requires	require	VERB
ftr-354	365	7	a	a	DET
ftr-354	365	8	minimum	minimum	NOUN
ftr-354	365	9	after	after	ADP
ftr-354	365	10	-	-	PUNCT
ftr-354	365	11	tax	tax	NOUN
ftr-354	365	12	return	return	NOUN
ftr-354	365	13	on	on	ADP
ftr-354	365	14	its	its	PRON
ftr-354	365	15	investment	investment	NOUN
ftr-354	365	16	(	(	PUNCT
ftr-354	365	17	"	"	PUNCT
ftr-354	365	18	roi	roi	NOUN
ftr-354	365	19	"	"	PUNCT
ftr-354	365	20	)	)	PUNCT
ftr-354	365	21	of	of	ADP
ftr-354	365	22	13	13	NUM
ftr-354	365	23	%	%	NOUN
ftr-354	365	24	,	,	PUNCT
ftr-354	365	25	and	and	CCONJ
ftr-354	365	26	the	the	DET
ftr-354	365	27	lessee	lessee	NOUN
ftr-354	365	28	can	can	AUX
ftr-354	365	29	afford	afford	VERB
ftr-354	365	30	to	to	PART
ftr-354	365	31	pay	pay	VERB
ftr-354	365	32	no	no	DET
ftr-354	365	33	more	more	ADJ
ftr-354	365	34	than	than	ADP
ftr-354	365	35	$	$	SYM
ftr-354	365	36	715.00	715.00	NUM
ftr-354	365	37	in	in	ADP
ftr-354	365	38	rent	rent	NOUN
ftr-354	365	39	(	(	PUNCT
ftr-354	365	40	after	after	ADP
ftr-354	365	41	tax	tax	NOUN
ftr-354	365	42	deduction	deduction	NOUN
ftr-354	365	43	for	for	ADP
ftr-354	365	44	rent	rent	NOUN
ftr-354	365	45	paid	pay	VERB
ftr-354	365	46	)	)	PUNCT
ftr-354	365	47	over	over	ADP
ftr-354	365	48	the	the	DET
ftr-354	365	49	term	term	NOUN
ftr-354	365	50	of	of	ADP
ftr-354	365	51	the	the	DET
ftr-354	365	52	lease	lease	NOUN
ftr-354	365	53	.	.	PUNCT
ftr-354	366	1	the	the	DET
ftr-354	366	2	lessee	lessee	NOUN
ftr-354	366	3	is	be	AUX
ftr-354	366	4	prepared	prepare	VERB
ftr-354	366	5	to	to	PART
ftr-354	366	6	pay	pay	VERB
ftr-354	366	7	more	more	ADJ
ftr-354	366	8	than	than	ADP
ftr-354	366	9	the	the	DET
ftr-354	366	10	properties	property	NOUN
ftr-354	366	11	net	net	ADJ
ftr-354	366	12	cost	cost	NOUN
ftr-354	366	13	(	(	PUNCT
ftr-354	366	14	$	$	SYM
ftr-354	366	15	650.00	650.00	NUM
ftr-354	366	16	)	)	PUNCT
ftr-354	366	17	if	if	SCONJ
ftr-354	366	18	it	it	PRON
ftr-354	366	19	were	be	AUX
ftr-354	366	20	to	to	PART
ftr-354	366	21	purchase	purchase	VERB
ftr-354	366	22	the	the	DET
ftr-354	366	23	property	property	NOUN
ftr-354	366	24	outright	outright	ADV
ftr-354	366	25	because	because	SCONJ
ftr-354	366	26	of	of	ADP
ftr-354	366	27	concerns	concern	NOUN
ftr-354	366	28	with	with	ADP
ftr-354	366	29	obsolescence	obsolescence	NOUN
ftr-354	366	30	and	and	CCONJ
ftr-354	366	31	the	the	DET
ftr-354	366	32	lessor	lessor	NOUN
ftr-354	366	33	's	be	AUX
ftr-354	366	34	the	the	DET
ftr-354	366	35	inability	inability	NOUN
ftr-354	366	36	to	to	PART
ftr-354	366	37	obtain	obtain	VERB
ftr-354	366	38	suitable	suitable	ADJ
ftr-354	366	39	financing	financing	NOUN
ftr-354	366	40	.	.	PUNCT
ftr-354	367	1	under	under	ADP
ftr-354	367	2	these	these	DET
ftr-354	367	3	parameters	parameter	NOUN
ftr-354	367	4	,	,	PUNCT
ftr-354	367	5	the	the	DET
ftr-354	367	6	parties	party	NOUN
ftr-354	367	7	would	would	AUX
ftr-354	367	8	both	both	PRON
ftr-354	367	9	find	find	VERB
ftr-354	367	10	a	a	DET
ftr-354	367	11	lease	lease	NOUN
ftr-354	367	12	that	that	PRON
ftr-354	367	13	calls	call	VERB
ftr-354	367	14	for	for	ADP
ftr-354	367	15	$	$	SYM
ftr-354	367	16	1100.00	1100.00	NUM
ftr-354	367	17	in	in	ADP
ftr-354	367	18	pre	pre	ADJ
ftr-354	367	19	-	-	ADJ
ftr-354	367	20	tax	tax	ADJ
ftr-354	367	21	rental	rental	ADJ
ftr-354	367	22	payments	payment	NOUN
ftr-354	367	23	to	to	PART
ftr-354	367	24	be	be	AUX
ftr-354	367	25	acceptable	acceptable	ADJ
ftr-354	367	26	,	,	PUNCT
ftr-354	367	27	as	as	SCONJ
ftr-354	367	28	set	set	VERB
ftr-354	367	29	forth	forth	ADV
ftr-354	367	30	below	below	ADV
ftr-354	367	31	:	:	PUNCT
ftr-354	367	32	"	"	PUNCT
ftr-354	367	33	income	income	NOUN
ftr-354	367	34	to	to	ADP
ftr-354	367	35	lessor	lessor	NOUN
ftr-354	367	36	cost	cost	NOUN
ftr-354	367	37	to	to	PART
ftr-354	367	38	lessee	lessee	VERB
ftr-354	367	39	1100.00	1100.00	NUM
ftr-354	368	1	+	+	SYM
ftr-354	368	2	-rent	-rent	ADJ
ftr-354	368	3	<	<	X
ftr-354	368	4	1100.00	1100.00	NUM
ftr-354	368	5	>	>	X
ftr-354	368	6	350.00	350.00	NUM
ftr-354	368	7	4tax	4tax	NUM
ftr-354	368	8	savings	saving	NOUN
ftr-354	368	9	on	on	ADP
ftr-354	368	10	crd	crd	PROPN
ftr-354	369	1	-065.00	-065.00	PROPN
ftr-354	370	1	+	+	PUNCT
ftr-354	370	2	residual	residual	ADJ
ftr-354	370	3	(	(	PUNCT
ftr-354	370	4	after	after	ADP
ftr-354	370	5	-	-	PUNCT
ftr-354	370	6	tax	tax	NOUN
ftr-354	370	7	)	)	PUNCT
ftr-354	370	8	-0<385.00	-0<385.00	PUNCT
ftr-354	370	9	>	>	X
ftr-354	370	10	+	+	NOUN
ftr-354	370	11	tax	tax	NOUN
ftr-354	370	12	<	<	X
ftr-354	370	13	liab	liab	X
ftr-354	370	14	.	.	PUNCT
ftr-354	370	15	>	>	X
ftr-354	371	1	savings	saving	NOUN
ftr-354	371	2	on	on	ADP
ftr-354	371	3	rent	rent	NOUN
ftr-354	371	4	385.00	385.00	NUM
ftr-354	371	5	<	<	X
ftr-354	371	6	1000.00	1000.00	NUM
ftr-354	371	7	>	>	X
ftr-354	372	1	+	+	NOUN
ftr-354	372	2	<	<	X
ftr-354	372	3	cost	cost	NOUN
ftr-354	372	4	of	of	ADP
ftr-354	372	5	property	property	NOUN
ftr-354	372	6	>	>	X
ftr-354	372	7	-0130.00	-0130.00	PUNCT
ftr-354	372	8	net	net	ADJ
ftr-354	372	9	benefit	benefit	NOUN
ftr-354	372	10	<	<	X
ftr-354	372	11	cost	cost	NOUN
ftr-354	372	12	>	>	PUNCT
ftr-354	372	13	to	to	ADP
ftr-354	372	14	parties	party	NOUN
ftr-354	372	15	<	<	X
ftr-354	372	16	715.00	715.00	NUM
ftr-354	372	17	>	>	X
ftr-354	372	18	the	the	DET
ftr-354	372	19	lessor	lessor	NOUN
ftr-354	372	20	's	's	PART
ftr-354	372	21	after	after	ADP
ftr-354	372	22	-	-	PUNCT
ftr-354	372	23	tax	tax	NOUN
ftr-354	372	24	roi	roi	NOUN
ftr-354	372	25	(	(	PUNCT
ftr-354	372	26	13	13	NUM
ftr-354	372	27	%	%	NOUN
ftr-354	372	28	)	)	PUNCT
ftr-354	372	29	is	be	AUX
ftr-354	372	30	calculated	calculate	VERB
ftr-354	372	31	as	as	ADP
ftr-354	372	32	equal	equal	ADJ
ftr-354	372	33	to	to	ADP
ftr-354	372	34	the	the	DET
ftr-354	372	35	lessor	lessor	NOUN
ftr-354	372	36	's	's	PART
ftr-354	372	37	after	after	ADP
ftr-354	372	38	-	-	PUNCT
ftr-354	372	39	tax	tax	NOUN
ftr-354	372	40	income	income	NOUN
ftr-354	372	41	(	(	PUNCT
ftr-354	372	42	$	$	SYM
ftr-354	372	43	130	130	NUM
ftr-354	372	44	)	)	PUNCT
ftr-354	372	45	divided	divide	VERB
ftr-354	372	46	by	by	ADP
ftr-354	372	47	the	the	DET
ftr-354	372	48	lessor	lessor	NOUN
ftr-354	372	49	cost	cost	NOUN
ftr-354	372	50	of	of	ADP
ftr-354	372	51	the	the	DET
ftr-354	372	52	property	property	NOUN
ftr-354	372	53	(	(	PUNCT
ftr-354	372	54	$	$	SYM
ftr-354	372	55	1000	1000	NUM
ftr-354	372	56	)	)	PUNCT
ftr-354	372	57	)	)	PUNCT
ftr-354	372	58	.	.	PUNCT
ftr-354	373	1	the	the	DET
ftr-354	373	2	rental	rental	ADJ
ftr-354	373	3	income	income	NOUN
ftr-354	373	4	(	(	PUNCT
ftr-354	373	5	$	$	SYM
ftr-354	373	6	1100	1100	NUM
ftr-354	373	7	)	)	PUNCT
ftr-354	373	8	,	,	PUNCT
ftr-354	373	9	the	the	DET
ftr-354	373	10	tax	tax	NOUN
ftr-354	373	11	savings	saving	NOUN
ftr-354	373	12	from	from	ADP
ftr-354	373	13	the	the	DET
ftr-354	373	14	crd	crd	NOUN
ftr-354	373	15	(	(	PUNCT
ftr-354	373	16	$	$	SYM
ftr-354	373	17	350	350	NUM
ftr-354	373	18	)	)	PUNCT
ftr-354	373	19	,	,	PUNCT
ftr-354	373	20	and	and	CCONJ
ftr-354	373	21	the	the	DET
ftr-354	373	22	income	income	NOUN
ftr-354	373	23	from	from	ADP
ftr-354	373	24	the	the	DET
ftr-354	373	25	sale	sale	NOUN
ftr-354	373	26	of	of	ADP
ftr-354	373	27	the	the	DET
ftr-354	373	28	property	property	NOUN
ftr-354	373	29	after	after	ADP
ftr-354	373	30	the	the	DET
ftr-354	373	31	expiration	expiration	NOUN
ftr-354	373	32	of	of	ADP
ftr-354	373	33	the	the	DET
ftr-354	373	34	lease	lease	NOUN
ftr-354	373	35	(	(	PUNCT
ftr-354	373	36	aftertax	aftertax	ADJ
ftr-354	373	37	)	)	PUNCT
ftr-354	373	38	are	be	AUX
ftr-354	373	39	cash	cash	NOUN
ftr-354	373	40	inflows	inflow	NOUN
ftr-354	373	41	to	to	ADP
ftr-354	373	42	the	the	DET
ftr-354	373	43	lessor	lessor	NOUN
ftr-354	373	44	.	.	PUNCT
ftr-354	374	1	they	they	PRON
ftr-354	374	2	are	be	AUX
ftr-354	374	3	partially	partially	ADV
ftr-354	374	4	offset	offset	VERB
ftr-354	374	5	by	by	ADP
ftr-354	374	6	the	the	DET
ftr-354	374	7	tax	tax	NOUN
ftr-354	374	8	liability	liability	NOUN
ftr-354	374	9	that	that	PRON
ftr-354	374	10	the	the	DET
ftr-354	374	11	lessor	lessor	NOUN
ftr-354	374	12	is	be	AUX
ftr-354	374	13	required	require	VERB
ftr-354	374	14	to	to	PART
ftr-354	374	15	pay	pay	VERB
ftr-354	374	16	on	on	ADP
ftr-354	374	17	the	the	DET
ftr-354	374	18	rental	rental	ADJ
ftr-354	374	19	income	income	NOUN
ftr-354	374	20	(	(	PUNCT
ftr-354	374	21	$	$	SYM
ftr-354	374	22	385.00	385.00	NUM
ftr-354	374	23	=	=	SYM
ftr-354	374	24	.35	.35	NUM
ftr-354	374	25	x	x	SYM
ftr-354	374	26	$	$	SYM
ftr-354	374	27	1100.00	1100.00	NUM
ftr-354	374	28	and	and	CCONJ
ftr-354	374	29	the	the	DET
ftr-354	374	30	cost	cost	NOUN
ftr-354	374	31	of	of	ADP
ftr-354	374	32	the	the	DET
ftr-354	374	33	property	property	NOUN
ftr-354	374	34	(	(	PUNCT
ftr-354	374	35	$	$	SYM
ftr-354	374	36	1000).45	1000).45	PROPN
ftr-354	374	37	the	the	DET
ftr-354	374	38	lessee	lessee	NOUN
ftr-354	374	39	's	's	PART
ftr-354	374	40	rental	rental	ADJ
ftr-354	374	41	cost	cost	NOUN
ftr-354	374	42	44	44	NUM
ftr-354	374	43	.	.	PUNCT
ftr-354	375	1	all	all	DET
ftr-354	375	2	positive	positive	ADJ
ftr-354	375	3	numbers	number	NOUN
ftr-354	375	4	are	be	AUX
ftr-354	375	5	cash	cash	NOUN
ftr-354	375	6	inflows	inflow	NOUN
ftr-354	375	7	and	and	CCONJ
ftr-354	375	8	all	all	DET
ftr-354	375	9	negative	negative	ADJ
ftr-354	375	10	numbers	number	NOUN
ftr-354	375	11	are	be	AUX
ftr-354	375	12	cash	cash	NOUN
ftr-354	375	13	outflows	outflow	NOUN
ftr-354	375	14	.	.	PUNCT
ftr-354	376	1	45	45	NUM
ftr-354	376	2	.	.	PUNCT
ftr-354	377	1	rental	rental	ADJ
ftr-354	377	2	income	income	NOUN
ftr-354	377	3	is	be	AUX
ftr-354	377	4	includible	includible	ADJ
ftr-354	377	5	in	in	ADP
ftr-354	377	6	a	a	DET
ftr-354	377	7	taxable	taxable	ADJ
ftr-354	377	8	income	income	NOUN
ftr-354	377	9	.	.	PUNCT
ftr-354	378	1	irc	irc	PROPN
ftr-354	378	2	§	§	PROPN
ftr-354	378	3	§	§	PROPN
ftr-354	378	4	61	61	NUM
ftr-354	378	5	and	and	CCONJ
ftr-354	378	6	63	63	NUM
ftr-354	378	7	.	.	PUNCT
ftr-354	378	8	2010	2010	NUM
ftr-354	378	9	]	]	PUNCT
ftr-354	378	10	283	283	NUM
ftr-354	378	11	florida	florida	PROPN
ftr-354	378	12	tax	tax	NOUN
ftr-354	378	13	review	review	NOUN
ftr-354	378	14	net	net	NOUN
ftr-354	378	15	of	of	ADP
ftr-354	378	16	taxes	taxis	NOUN
ftr-354	378	17	,	,	PUNCT
ftr-354	378	18	$	$	SYM
ftr-354	378	19	715.00	715.00	NUM
ftr-354	378	20	,	,	PUNCT
ftr-354	378	21	is	be	AUX
ftr-354	378	22	equal	equal	ADJ
ftr-354	378	23	to	to	ADP
ftr-354	378	24	the	the	DET
ftr-354	378	25	gross	gross	ADJ
ftr-354	378	26	rent	rent	NOUN
ftr-354	378	27	(	(	PUNCT
ftr-354	378	28	$	$	SYM
ftr-354	378	29	1100.00	1100.00	NUM
ftr-354	378	30	)	)	PUNCT
ftr-354	378	31	less	less	ADJ
ftr-354	378	32	the	the	DET
ftr-354	378	33	tax	tax	NOUN
ftr-354	378	34	savings	saving	NOUN
ftr-354	378	35	from	from	ADP
ftr-354	378	36	deducting	deduct	VERB
ftr-354	378	37	rental	rental	ADJ
ftr-354	378	38	expense	expense	NOUN
ftr-354	378	39	(	(	PUNCT
ftr-354	378	40	$	$	SYM
ftr-354	378	41	385.00	385.00	NUM
ftr-354	378	42	=	=	SYM
ftr-354	378	43	.35	.35	NUM
ftr-354	378	44	x	x	SYM
ftr-354	378	45	1100.00	1100.00	NUM
ftr-354	378	46	)	)	PUNCT
ftr-354	378	47	.	.	PUNCT
ftr-354	379	1	"	"	PUNCT
ftr-354	379	2	example	example	NOUN
ftr-354	379	3	2	2	NUM
ftr-354	379	4	:	:	PUNCT
ftr-354	379	5	current	current	ADJ
ftr-354	379	6	system	system	NOUN
ftr-354	379	7	:	:	PUNCT
ftr-354	379	8	unused	unused	ADJ
ftr-354	379	9	crd	crd	NOUN
ftr-354	379	10	if	if	SCONJ
ftr-354	379	11	the	the	DET
ftr-354	379	12	lessor	lessor	NOUN
ftr-354	379	13	were	be	AUX
ftr-354	379	14	unable	unable	ADJ
ftr-354	379	15	to	to	PART
ftr-354	379	16	deduct	deduct	VERB
ftr-354	379	17	crd	crd	PROPN
ftr-354	379	18	,	,	PUNCT
ftr-354	379	19	the	the	DET
ftr-354	379	20	lessor	lessor	NOUN
ftr-354	379	21	's	's	PART
ftr-354	379	22	cost	cost	NOUN
ftr-354	379	23	of	of	ADP
ftr-354	379	24	the	the	DET
ftr-354	379	25	leased	lease	VERB
ftr-354	379	26	equipment	equipment	NOUN
ftr-354	379	27	increases	increase	NOUN
ftr-354	379	28	.	.	PUNCT
ftr-354	380	1	for	for	SCONJ
ftr-354	380	2	the	the	DET
ftr-354	380	3	lessor	lessor	NOUN
ftr-354	380	4	to	to	PART
ftr-354	380	5	realize	realize	VERB
ftr-354	380	6	the	the	DET
ftr-354	380	7	same	same	ADJ
ftr-354	380	8	after	after	ADP
ftr-354	380	9	-	-	PUNCT
ftr-354	380	10	tax	tax	NOUN
ftr-354	380	11	roi	roi	NOUN
ftr-354	380	12	,	,	PUNCT
ftr-354	380	13	the	the	DET
ftr-354	380	14	rent	rent	NOUN
ftr-354	380	15	payable	payable	ADJ
ftr-354	380	16	by	by	ADP
ftr-354	380	17	the	the	DET
ftr-354	380	18	lessee	lessee	NOUN
ftr-354	380	19	would	would	AUX
ftr-354	380	20	have	have	VERB
ftr-354	380	21	to	to	PART
ftr-354	380	22	increase	increase	VERB
ftr-354	380	23	to	to	PART
ftr-354	380	24	cover	cover	VERB
ftr-354	380	25	this	this	DET
ftr-354	380	26	additional	additional	ADJ
ftr-354	380	27	cost	cost	NOUN
ftr-354	380	28	.	.	PUNCT
ftr-354	381	1	if	if	SCONJ
ftr-354	381	2	the	the	DET
ftr-354	381	3	lessee	lessee	NOUN
ftr-354	381	4	is	be	AUX
ftr-354	381	5	unwilling	unwilling	ADJ
ftr-354	381	6	to	to	PART
ftr-354	381	7	pay	pay	VERB
ftr-354	381	8	increased	increase	VERB
ftr-354	381	9	rent	rent	NOUN
ftr-354	381	10	to	to	PART
ftr-354	381	11	compensate	compensate	VERB
ftr-354	381	12	the	the	DET
ftr-354	381	13	lessor	lessor	NOUN
ftr-354	381	14	for	for	ADP
ftr-354	381	15	the	the	DET
ftr-354	381	16	lost	lost	ADJ
ftr-354	381	17	tax	tax	NOUN
ftr-354	381	18	benefit	benefit	NOUN
ftr-354	381	19	,	,	PUNCT
ftr-354	381	20	the	the	DET
ftr-354	381	21	transaction	transaction	NOUN
ftr-354	381	22	will	will	AUX
ftr-354	381	23	not	not	PART
ftr-354	381	24	be	be	AUX
ftr-354	381	25	entered	enter	VERB
ftr-354	381	26	into	into	ADP
ftr-354	381	27	.	.	PUNCT
ftr-354	382	1	assuming	assume	VERB
ftr-354	382	2	that	that	SCONJ
ftr-354	382	3	the	the	DET
ftr-354	382	4	lessor	lessor	NOUN
ftr-354	382	5	is	be	AUX
ftr-354	382	6	able	able	ADJ
ftr-354	382	7	to	to	PART
ftr-354	382	8	utilize	utilize	VERB
ftr-354	382	9	only	only	ADV
ftr-354	382	10	$	$	SYM
ftr-354	382	11	900	900	NUM
ftr-354	382	12	of	of	ADP
ftr-354	382	13	the	the	DET
ftr-354	382	14	$	$	SYM
ftr-354	382	15	1000	1000	NUM
ftr-354	382	16	cost	cost	NOUN
ftr-354	382	17	recovery	recovery	NOUN
ftr-354	382	18	deduction	deduction	NOUN
ftr-354	382	19	,	,	PUNCT
ftr-354	382	20	the	the	DET
ftr-354	382	21	cost	cost	NOUN
ftr-354	382	22	of	of	ADP
ftr-354	382	23	the	the	DET
ftr-354	382	24	property	property	NOUN
ftr-354	382	25	to	to	ADP
ftr-354	382	26	the	the	DET
ftr-354	382	27	lessor	lessor	NOUN
ftr-354	382	28	,	,	PUNCT
ftr-354	382	29	before	before	ADP
ftr-354	382	30	residual	residual	ADJ
ftr-354	382	31	,	,	PUNCT
ftr-354	382	32	increases	increase	VERB
ftr-354	382	33	to	to	ADP
ftr-354	382	34	$	$	SYM
ftr-354	382	35	685	685	NUM
ftr-354	382	36	.	.	PUNCT
ftr-354	383	1	the	the	DET
ftr-354	383	2	lessor	lessor	NOUN
ftr-354	383	3	's	's	PART
ftr-354	383	4	roi	roi	NOUN
ftr-354	383	5	drops	drop	NOUN
ftr-354	383	6	to	to	ADP
ftr-354	383	7	9.5	9.5	NUM
ftr-354	383	8	%	%	NOUN
ftr-354	383	9	,	,	PUNCT
ftr-354	383	10	as	as	SCONJ
ftr-354	383	11	follows	follow	VERB
ftr-354	383	12	:	:	PUNCT
ftr-354	383	13	rental	rental	ADJ
ftr-354	383	14	income	income	NOUN
ftr-354	383	15	$	$	SYM
ftr-354	383	16	1100.00	1100.00	NUM
ftr-354	383	17	tax	tax	NOUN
ftr-354	383	18	savings	saving	NOUN
ftr-354	383	19	from	from	ADP
ftr-354	383	20	crd	crd	NOUN
ftr-354	383	21	of	of	ADP
ftr-354	383	22	$	$	SYM
ftr-354	383	23	900	900	NUM
ftr-354	383	24	315.00	315.00	NUM
ftr-354	383	25	residual	residual	ADJ
ftr-354	383	26	(	(	PUNCT
ftr-354	383	27	after	after	ADP
ftr-354	383	28	-	-	PUNCT
ftr-354	383	29	tax	tax	NOUN
ftr-354	383	30	)	)	PUNCT
ftr-354	383	31	65.00	65.00	NUM
ftr-354	383	32	tax	tax	NOUN
ftr-354	383	33	liability	liability	NOUN
ftr-354	383	34	on	on	ADP
ftr-354	383	35	rent	rent	NOUN
ftr-354	383	36	<	<	X
ftr-354	383	37	385.00	385.00	NUM
ftr-354	383	38	>	>	X
ftr-354	383	39	cost	cost	NOUN
ftr-354	383	40	of	of	ADP
ftr-354	383	41	property	property	NOUN
ftr-354	383	42	<	<	X
ftr-354	383	43	1000.00	1000.00	NUM
ftr-354	383	44	>	>	SYM
ftr-354	383	45	net	net	ADJ
ftr-354	383	46	benefit	benefit	NOUN
ftr-354	383	47	to	to	PART
ftr-354	383	48	lessor	lessor	VERB
ftr-354	383	49	$	$	SYM
ftr-354	383	50	95.00	95.00	NUM
ftr-354	383	51	given	give	VERB
ftr-354	383	52	the	the	DET
ftr-354	383	53	lessor	lessor	NOUN
ftr-354	383	54	's	's	PART
ftr-354	383	55	requirement	requirement	NOUN
ftr-354	383	56	that	that	SCONJ
ftr-354	383	57	the	the	DET
ftr-354	383	58	lease	lease	NOUN
ftr-354	383	59	generate	generate	VERB
ftr-354	383	60	an	an	DET
ftr-354	383	61	after	after	ADP
ftr-354	383	62	-	-	PUNCT
ftr-354	383	63	tax	tax	NOUN
ftr-354	383	64	roi	roi	NOUN
ftr-354	383	65	of	of	ADP
ftr-354	383	66	at	at	ADV
ftr-354	383	67	least	least	ADV
ftr-354	383	68	13	13	NUM
ftr-354	383	69	%	%	NOUN
ftr-354	383	70	,	,	PUNCT
ftr-354	383	71	the	the	DET
ftr-354	383	72	lessor	lessor	NOUN
ftr-354	383	73	's	's	PART
ftr-354	383	74	inability	inability	NOUN
ftr-354	383	75	to	to	PART
ftr-354	383	76	realize	realize	VERB
ftr-354	383	77	a	a	DET
ftr-354	383	78	tax	tax	NOUN
ftr-354	383	79	benefit	benefit	NOUN
ftr-354	383	80	from	from	ADP
ftr-354	383	81	the	the	DET
ftr-354	383	82	crd	crd	NOUN
ftr-354	383	83	and	and	CCONJ
ftr-354	383	84	the	the	DET
ftr-354	383	85	lessee	lessee	NOUN
ftr-354	383	86	's	's	PART
ftr-354	383	87	refusal	refusal	NOUN
ftr-354	383	88	to	to	PART
ftr-354	383	89	increase	increase	VERB
ftr-354	383	90	the	the	DET
ftr-354	383	91	rent	rent	NOUN
ftr-354	383	92	would	would	AUX
ftr-354	383	93	cause	cause	VERB
ftr-354	383	94	the	the	DET
ftr-354	383	95	lessor	lessor	NOUN
ftr-354	383	96	not	not	PART
ftr-354	383	97	to	to	PART
ftr-354	383	98	enter	enter	VERB
ftr-354	383	99	into	into	ADP
ftr-354	383	100	the	the	DET
ftr-354	383	101	lease	lease	NOUN
ftr-354	383	102	.	.	PUNCT
ftr-354	384	1	example	example	NOUN
ftr-354	385	1	3	3	NUM
ftr-354	385	2	:	:	PUNCT
ftr-354	385	3	proposed	propose	VERB
ftr-354	385	4	system	system	NOUN
ftr-354	385	5	:	:	PUNCT
ftr-354	385	6	shifted	shift	VERB
ftr-354	385	7	benefit	benefit	NOUN
ftr-354	385	8	from	from	ADP
ftr-354	385	9	crd	crd	PROPN
ftr-354	385	10	if	if	SCONJ
ftr-354	385	11	the	the	DET
ftr-354	385	12	proposed	propose	VERB
ftr-354	385	13	system	system	NOUN
ftr-354	385	14	were	be	AUX
ftr-354	385	15	adopted	adopt	VERB
ftr-354	385	16	,	,	PUNCT
ftr-354	385	17	and	and	CCONJ
ftr-354	385	18	if	if	SCONJ
ftr-354	385	19	the	the	DET
ftr-354	385	20	parties	party	NOUN
ftr-354	385	21	agree	agree	VERB
ftr-354	385	22	that	that	SCONJ
ftr-354	385	23	the	the	DET
ftr-354	385	24	lessee	lessee	NOUN
ftr-354	385	25	will	will	AUX
ftr-354	385	26	provide	provide	VERB
ftr-354	385	27	appropriate	appropriate	ADJ
ftr-354	385	28	compensation	compensation	NOUN
ftr-354	385	29	to	to	ADP
ftr-354	385	30	the	the	DET
ftr-354	385	31	lessor	lessor	NOUN
ftr-354	385	32	for	for	ADP
ftr-354	385	33	the	the	DET
ftr-354	385	34	transferred	transfer	VERB
ftr-354	385	35	crd	crd	NOUN
ftr-354	385	36	,	,	PUNCT
ftr-354	385	37	the	the	DET
ftr-354	385	38	parties	party	NOUN
ftr-354	385	39	would	would	AUX
ftr-354	385	40	be	be	AUX
ftr-354	385	41	in	in	ADP
ftr-354	385	42	the	the	DET
ftr-354	385	43	identical	identical	ADJ
ftr-354	385	44	position	position	NOUN
ftr-354	385	45	they	they	PRON
ftr-354	385	46	were	be	AUX
ftr-354	385	47	in	in	ADP
ftr-354	385	48	when	when	SCONJ
ftr-354	385	49	the	the	DET
ftr-354	385	50	lessor	lessor	NOUN
ftr-354	385	51	was	be	AUX
ftr-354	385	52	able	able	ADJ
ftr-354	385	53	to	to	PART
ftr-354	385	54	fully	fully	ADV
ftr-354	385	55	use	use	VERB
ftr-354	385	56	crd	crd	PROPN
ftr-354	385	57	's	's	PART
ftr-354	385	58	.	.	PUNCT
ftr-354	386	1	assume	assume	VERB
ftr-354	386	2	that	that	SCONJ
ftr-354	386	3	the	the	DET
ftr-354	386	4	lessee	lessee	NOUN
ftr-354	386	5	compensates	compensate	VERB
ftr-354	386	6	the	the	DET
ftr-354	386	7	lessor	lessor	NOUN
ftr-354	386	8	for	for	ADP
ftr-354	386	9	the	the	DET
ftr-354	386	10	$	$	SYM
ftr-354	386	11	350	350	NUM
ftr-354	386	12	tax	tax	NOUN
ftr-354	386	13	benefit	benefit	NOUN
ftr-354	386	14	with	with	ADP
ftr-354	386	15	a	a	DET
ftr-354	386	16	nontaxable	nontaxable	ADJ
ftr-354	386	17	cash	cash	NOUN
ftr-354	386	18	payment	payment	NOUN
ftr-354	386	19	of	of	ADP
ftr-354	386	20	$	$	SYM
ftr-354	386	21	350	350	NUM
ftr-354	386	22	,	,	PUNCT
ftr-354	386	23	an	an	DET
ftr-354	386	24	amount	amount	NOUN
ftr-354	386	25	equivalent	equivalent	ADJ
ftr-354	386	26	to	to	ADP
ftr-354	386	27	the	the	DET
ftr-354	386	28	tax	tax	NOUN
ftr-354	386	29	benefit.47	benefit.47	NOUN
ftr-354	386	30	under	under	ADP
ftr-354	386	31	this	this	DET
ftr-354	386	32	scenario	scenario	NOUN
ftr-354	386	33	,	,	PUNCT
ftr-354	386	34	the	the	DET
ftr-354	386	35	lessor	lessor	NOUN
ftr-354	386	36	and	and	CCONJ
ftr-354	386	37	the	the	DET
ftr-354	386	38	lessee	lessee	NOUN
ftr-354	386	39	are	be	AUX
ftr-354	386	40	satisfied	satisfied	ADJ
ftr-354	386	41	entering	enter	VERB
ftr-354	386	42	into	into	ADP
ftr-354	386	43	the	the	DET
ftr-354	386	44	lease	lease	NOUN
ftr-354	386	45	.	.	PUNCT
ftr-354	387	1	46	46	NUM
ftr-354	387	2	.	.	PUNCT
ftr-354	388	1	rent	rent	NOUN
ftr-354	388	2	expense	expense	NOUN
ftr-354	388	3	is	be	AUX
ftr-354	388	4	deductible	deductible	ADJ
ftr-354	388	5	as	as	ADP
ftr-354	388	6	an	an	DET
ftr-354	388	7	ordinary	ordinary	ADJ
ftr-354	388	8	and	and	CCONJ
ftr-354	388	9	necessary	necessary	ADJ
ftr-354	388	10	expense	expense	NOUN
ftr-354	388	11	incurred	incur	VERB
ftr-354	388	12	in	in	ADP
ftr-354	388	13	carrying	carry	VERB
ftr-354	388	14	on	on	ADP
ftr-354	388	15	a	a	DET
ftr-354	388	16	trade	trade	NOUN
ftr-354	388	17	or	or	CCONJ
ftr-354	388	18	business	business	NOUN
ftr-354	388	19	under	under	ADP
ftr-354	388	20	irc	irc	PROPN
ftr-354	388	21	§	§	PROPN
ftr-354	388	22	162	162	NUM
ftr-354	388	23	.	.	PUNCT
ftr-354	389	1	47	47	NUM
ftr-354	389	2	.	.	PUNCT
ftr-354	390	1	any	any	DET
ftr-354	390	2	amount	amount	NOUN
ftr-354	390	3	of	of	ADP
ftr-354	390	4	compensation	compensation	NOUN
ftr-354	390	5	paid	pay	VERB
ftr-354	390	6	for	for	ADP
ftr-354	390	7	the	the	DET
ftr-354	390	8	crd	crd	NOUN
ftr-354	390	9	that	that	PRON
ftr-354	390	10	is	be	AUX
ftr-354	390	11	greater	great	ADJ
ftr-354	390	12	or	or	CCONJ
ftr-354	390	13	less	less	ADJ
ftr-354	390	14	than	than	ADP
ftr-354	390	15	$	$	SYM
ftr-354	390	16	350	350	NUM
ftr-354	390	17	results	result	NOUN
ftr-354	390	18	in	in	ADP
ftr-354	390	19	a	a	DET
ftr-354	390	20	net	net	ADJ
ftr-354	390	21	benefit	benefit	NOUN
ftr-354	390	22	to	to	ADP
ftr-354	390	23	the	the	DET
ftr-354	390	24	lessor	lessor	NOUN
ftr-354	390	25	or	or	CCONJ
ftr-354	390	26	a	a	DET
ftr-354	390	27	net	net	ADJ
ftr-354	390	28	cost	cost	NOUN
ftr-354	390	29	to	to	ADP
ftr-354	390	30	the	the	DET
ftr-354	390	31	lessee	lessee	NOUN
ftr-354	390	32	.	.	PUNCT
ftr-354	391	1	section	section	NOUN
ftr-354	391	2	vii	vii	PROPN
ftr-354	391	3	of	of	ADP
ftr-354	391	4	this	this	DET
ftr-354	391	5	paper	paper	NOUN
ftr-354	391	6	discusses	discuss	VERB
ftr-354	391	7	the	the	DET
ftr-354	391	8	taxation	taxation	NOUN
ftr-354	391	9	of	of	ADP
ftr-354	391	10	the	the	DET
ftr-354	391	11	payment	payment	NOUN
ftr-354	391	12	and	and	CCONJ
ftr-354	391	13	the	the	DET
ftr-354	391	14	receipt	receipt	NOUN
ftr-354	391	15	of	of	ADP
ftr-354	391	16	the	the	DET
ftr-354	391	17	consideration	consideration	NOUN
ftr-354	391	18	for	for	ADP
ftr-354	391	19	transferred	transfer	VERB
ftr-354	391	20	cost	cost	NOUN
ftr-354	391	21	recovery	recovery	NOUN
ftr-354	391	22	deductions	deduction	NOUN
ftr-354	391	23	.	.	PUNCT
ftr-354	392	1	284	284	NUM
ftr-354	393	1	[	[	X
ftr-354	393	2	vol	vol	NOUN
ftr-354	393	3	.	.	PUNCT
ftr-354	394	1	10:2	10:2	NUM
ftr-354	394	2	a	a	DET
ftr-354	394	3	proposal	proposal	NOUN
ftr-354	394	4	for	for	ADP
ftr-354	394	5	an	an	DET
ftr-354	394	6	elective	elective	ADJ
ftr-354	394	7	tax	tax	NOUN
ftr-354	394	8	benefits	benefit	NOUN
ftr-354	394	9	transfer	transfer	NOUN
ftr-354	394	10	system	system	NOUN
ftr-354	394	11	full	full	ADJ
ftr-354	394	12	shift	shift	NOUN
ftr-354	394	13	of	of	ADP
ftr-354	394	14	crd	crd	PROPN
ftr-354	394	15	to	to	PART
ftr-354	394	16	lessee	lessee	VERB
ftr-354	394	17	(	(	PUNCT
ftr-354	394	18	lessor	lessor	NOUN
ftr-354	394	19	unable	unable	ADJ
ftr-354	394	20	to	to	PART
ftr-354	394	21	use	use	VERB
ftr-354	394	22	$	$	SYM
ftr-354	394	23	1000	1000	NUM
ftr-354	394	24	crd	crd	NOUN
ftr-354	394	25	)	)	PUNCT
ftr-354	394	26	income	income	NOUN
ftr-354	394	27	to	to	PART
ftr-354	394	28	lessor	lessor	NOUN
ftr-354	394	29	1100.00	1100.00	NUM
ftr-354	394	30	-0350.00	-0350.00	PROPN
ftr-354	394	31	65.00	65.00	NUM
ftr-354	394	32	<	<	X
ftr-354	394	33	385.00	385.00	NUM
ftr-354	394	34	>	>	X
ftr-354	394	35	<	<	X
ftr-354	394	36	1000.00	1000.00	NUM
ftr-354	394	37	>	>	X
ftr-354	394	38	130.00	130.00	NUM
ftr-354	394	39	+	+	NOUN
ftr-354	394	40	rent	rent	VERB
ftr-354	394	41	tax	tax	NOUN
ftr-354	394	42	savings	saving	NOUN
ftr-354	394	43	from	from	ADP
ftr-354	394	44	crd	crd	PROPN
ftr-354	395	1	+	+	NOUN
ftr-354	395	2	-cash	-cash	NOUN
ftr-354	395	3	for	for	ADP
ftr-354	395	4	tax	tax	NOUN
ftr-354	395	5	savings	saving	NOUN
ftr-354	395	6	residual	residual	ADJ
ftr-354	395	7	(	(	PUNCT
ftr-354	395	8	after	after	ADP
ftr-354	395	9	-	-	PUNCT
ftr-354	395	10	tax	tax	NOUN
ftr-354	395	11	)	)	PUNCT
ftr-354	396	1	+	+	NOUN
ftr-354	396	2	tax	tax	NOUN
ftr-354	396	3	<	<	X
ftr-354	396	4	liab	liab	X
ftr-354	396	5	.	.	PUNCT
ftr-354	396	6	>	>	X
ftr-354	397	1	savings	saving	NOUN
ftr-354	397	2	on	on	ADP
ftr-354	397	3	rent	rent	NOUN
ftr-354	397	4	-+	-+	PROPN
ftr-354	397	5	<	<	X
ftr-354	397	6	cost	cost	NOUN
ftr-354	397	7	of	of	ADP
ftr-354	397	8	property	property	NOUN
ftr-354	397	9	>	>	X
ftr-354	397	10	net	net	ADJ
ftr-354	397	11	benefit	benefit	NOUN
ftr-354	397	12	<	<	X
ftr-354	397	13	cost	cost	NOUN
ftr-354	397	14	>	>	X
ftr-354	397	15	to	to	ADP
ftr-354	397	16	parties	party	NOUN
ftr-354	397	17	cost	cost	VERB
ftr-354	397	18	to	to	PART
ftr-354	397	19	lessee	lessee	VERB
ftr-354	397	20	<	<	X
ftr-354	397	21	1100.00	1100.00	NUM
ftr-354	397	22	>	>	X
ftr-354	397	23	350.00	350.00	NUM
ftr-354	397	24	<	<	X
ftr-354	397	25	350.00	350.00	NUM
ftr-354	397	26	>	>	X
ftr-354	397	27	-0<385.00	-0<385.00	PROPN
ftr-354	397	28	>	>	X
ftr-354	397	29	-0<715.00	-0<715.00	PROPN
ftr-354	397	30	>	>	X
ftr-354	397	31	example	example	NOUN
ftr-354	397	32	4	4	NUM
ftr-354	397	33	:	:	PUNCT
ftr-354	397	34	proposed	propose	VERB
ftr-354	397	35	system	system	NOUN
ftr-354	397	36	:	:	PUNCT
ftr-354	397	37	shared	share	VERB
ftr-354	397	38	benefit	benefit	NOUN
ftr-354	397	39	from	from	ADP
ftr-354	397	40	crd	crd	PROPN
ftr-354	397	41	in	in	ADP
ftr-354	397	42	this	this	DET
ftr-354	397	43	example	example	NOUN
ftr-354	397	44	,	,	PUNCT
ftr-354	397	45	as	as	ADP
ftr-354	397	46	in	in	ADP
ftr-354	397	47	example	example	NOUN
ftr-354	397	48	3	3	NUM
ftr-354	397	49	,	,	PUNCT
ftr-354	397	50	it	it	PRON
ftr-354	397	51	is	be	AUX
ftr-354	397	52	assumed	assume	VERB
ftr-354	397	53	that	that	SCONJ
ftr-354	397	54	the	the	DET
ftr-354	397	55	lessor	lessor	NOUN
ftr-354	397	56	is	be	AUX
ftr-354	397	57	unable	unable	ADJ
ftr-354	397	58	to	to	PART
ftr-354	397	59	use	use	VERB
ftr-354	397	60	$	$	SYM
ftr-354	397	61	100	100	NUM
ftr-354	397	62	of	of	ADP
ftr-354	397	63	the	the	DET
ftr-354	397	64	crd	crd	NOUN
ftr-354	397	65	.	.	PUNCT
ftr-354	398	1	however	however	ADV
ftr-354	398	2	,	,	PUNCT
ftr-354	398	3	the	the	DET
ftr-354	398	4	lease	lease	NOUN
ftr-354	398	5	would	would	AUX
ftr-354	398	6	be	be	AUX
ftr-354	398	7	entered	enter	VERB
ftr-354	398	8	into	into	ADP
ftr-354	398	9	if	if	SCONJ
ftr-354	398	10	the	the	DET
ftr-354	398	11	lessor	lessor	NOUN
ftr-354	398	12	were	be	AUX
ftr-354	398	13	permitted	permit	VERB
ftr-354	398	14	to	to	PART
ftr-354	398	15	transfer	transfer	VERB
ftr-354	398	16	to	to	ADP
ftr-354	398	17	the	the	DET
ftr-354	398	18	lessee	lessee	NOUN
ftr-354	398	19	the	the	DET
ftr-354	398	20	$	$	SYM
ftr-354	398	21	100	100	NUM
ftr-354	398	22	of	of	ADP
ftr-354	398	23	unused	unused	ADJ
ftr-354	398	24	crd	crd	NOUN
ftr-354	398	25	.	.	PROPN
ftr-354	399	1	for	for	SCONJ
ftr-354	399	2	the	the	DET
ftr-354	399	3	lessor	lessor	NOUN
ftr-354	399	4	to	to	PART
ftr-354	399	5	realize	realize	VERB
ftr-354	399	6	the	the	DET
ftr-354	399	7	same	same	ADJ
ftr-354	399	8	after	after	ADP
ftr-354	399	9	-	-	PUNCT
ftr-354	399	10	tax	tax	NOUN
ftr-354	399	11	roi	roi	NOUN
ftr-354	399	12	an	an	DET
ftr-354	399	13	additional	additional	ADJ
ftr-354	399	14	non	non	ADJ
ftr-354	399	15	-	-	ADJ
ftr-354	399	16	taxable	taxable	ADJ
ftr-354	399	17	cash	cash	NOUN
ftr-354	399	18	payment	payment	NOUN
ftr-354	399	19	of	of	ADP
ftr-354	399	20	$	$	SYM
ftr-354	399	21	35	35	NUM
ftr-354	399	22	,	,	PUNCT
ftr-354	399	23	equal	equal	ADJ
ftr-354	399	24	to	to	ADP
ftr-354	399	25	the	the	DET
ftr-354	399	26	tax	tax	NOUN
ftr-354	399	27	benefit	benefit	NOUN
ftr-354	399	28	on	on	ADP
ftr-354	399	29	the	the	DET
ftr-354	399	30	$	$	SYM
ftr-354	399	31	100	100	NUM
ftr-354	399	32	of	of	ADP
ftr-354	399	33	tax	tax	NOUN
ftr-354	399	34	benefit	benefit	NOUN
ftr-354	399	35	that	that	PRON
ftr-354	399	36	otherwise	otherwise	ADV
ftr-354	399	37	would	would	AUX
ftr-354	399	38	be	be	AUX
ftr-354	399	39	unused	unused	ADJ
ftr-354	399	40	,	,	PUNCT
ftr-354	399	41	would	would	AUX
ftr-354	399	42	have	have	VERB
ftr-354	399	43	to	to	PART
ftr-354	399	44	be	be	AUX
ftr-354	399	45	made	make	VERB
ftr-354	399	46	by	by	ADP
ftr-354	399	47	the	the	DET
ftr-354	399	48	lessee	lessee	NOUN
ftr-354	399	49	.	.	PUNCT
ftr-354	400	1	the	the	DET
ftr-354	400	2	cash	cash	NOUN
ftr-354	400	3	flows	flow	NOUN
ftr-354	400	4	associated	associate	VERB
ftr-354	400	5	with	with	ADP
ftr-354	400	6	this	this	DET
ftr-354	400	7	transaction	transaction	NOUN
ftr-354	400	8	appear	appear	VERB
ftr-354	400	9	in	in	ADP
ftr-354	400	10	the	the	DET
ftr-354	400	11	following	follow	VERB
ftr-354	400	12	chart	chart	NOUN
ftr-354	400	13	:	:	PUNCT
ftr-354	400	14	partial	partial	ADJ
ftr-354	400	15	shift	shift	NOUN
ftr-354	400	16	of	of	ADP
ftr-354	400	17	crd	crd	PROPN
ftr-354	400	18	to	to	PART
ftr-354	400	19	lessee	lessee	VERB
ftr-354	400	20	(	(	PUNCT
ftr-354	400	21	lessor	lessor	NOUN
ftr-354	400	22	unable	unable	ADJ
ftr-354	400	23	to	to	PART
ftr-354	400	24	use	use	VERB
ftr-354	400	25	$	$	SYM
ftr-354	400	26	100	100	NUM
ftr-354	400	27	)	)	PUNCT
ftr-354	400	28	income	income	NOUN
ftr-354	400	29	to	to	PART
ftr-354	400	30	lessor	lessor	NOUN
ftr-354	400	31	1100.00	1100.00	NUM
ftr-354	400	32	315.00	315.00	NUM
ftr-354	400	33	35.00	35.00	NUM
ftr-354	400	34	65.00	65.00	NUM
ftr-354	400	35	<	<	X
ftr-354	400	36	385.00	385.00	NUM
ftr-354	400	37	>	>	X
ftr-354	400	38	<	<	X
ftr-354	400	39	1000.00	1000.00	NUM
ftr-354	400	40	>	>	SYM
ftr-354	400	41	$	$	SYM
ftr-354	400	42	130.00	130.00	NUM
ftr-354	400	43	-rent	-rent	NOUN
ftr-354	400	44	+	+	NOUN
ftr-354	400	45	-tax	-tax	ADJ
ftr-354	400	46	savings	saving	NOUN
ftr-354	400	47	from	from	ADP
ftr-354	400	48	crd-+	crd-+	ADJ
ftr-354	400	49	+	+	NOUN
ftr-354	400	50	-cash	-cash	NOUN
ftr-354	400	51	for	for	ADP
ftr-354	400	52	tax	tax	NOUN
ftr-354	400	53	savings	saving	NOUN
ftr-354	400	54	residual	residual	ADJ
ftr-354	400	55	(	(	PUNCT
ftr-354	400	56	after	after	ADP
ftr-354	400	57	-	-	PUNCT
ftr-354	400	58	tax	tax	NOUN
ftr-354	400	59	)	)	PUNCT
ftr-354	400	60	4tax	4tax	PROPN
ftr-354	400	61	<	<	X
ftr-354	400	62	liab.>tax	liab.>tax	ADJ
ftr-354	400	63	savings	saving	NOUN
ftr-354	400	64	on	on	ADP
ftr-354	400	65	rent	rent	NOUN
ftr-354	400	66	-+	-+	PROPN
ftr-354	400	67	<	<	X
ftr-354	400	68	cost	cost	NOUN
ftr-354	400	69	of	of	ADP
ftr-354	400	70	property	property	NOUN
ftr-354	400	71	>	>	X
ftr-354	400	72	4	4	NUM
ftr-354	400	73	net	net	NOUN
ftr-354	400	74	<	<	X
ftr-354	400	75	cost	cost	X
ftr-354	400	76	>	>	X
ftr-354	400	77	benefit	benefit	NOUN
ftr-354	400	78	to	to	ADP
ftr-354	400	79	parties	party	NOUN
ftr-354	400	80	-cost	-cost	ADJ
ftr-354	400	81	to	to	PART
ftr-354	400	82	lessee	lessee	VERB
ftr-354	400	83	<	<	X
ftr-354	400	84	1100.00	1100.00	NUM
ftr-354	400	85	>	>	X
ftr-354	400	86	35.00	35.00	NUM
ftr-354	400	87	<	<	X
ftr-354	400	88	35.00	35.00	NUM
ftr-354	400	89	-0385.00	-0385.00	NUM
ftr-354	400	90	-0<$715.00	-0<$715.00	X
ftr-354	400	91	>	>	X
ftr-354	400	92	the	the	DET
ftr-354	400	93	reported	report	VERB
ftr-354	400	94	earnings	earning	NOUN
ftr-354	400	95	and	and	CCONJ
ftr-354	400	96	cash	cash	NOUN
ftr-354	400	97	flow	flow	NOUN
ftr-354	400	98	of	of	ADP
ftr-354	400	99	the	the	DET
ftr-354	400	100	lessor	lessor	NOUN
ftr-354	400	101	(	(	PUNCT
ftr-354	400	102	and	and	CCONJ
ftr-354	400	103	,	,	PUNCT
ftr-354	400	104	presumably	presumably	ADV
ftr-354	400	105	,	,	PUNCT
ftr-354	400	106	the	the	DET
ftr-354	400	107	lessee	lessee	NOUN
ftr-354	400	108	)	)	PUNCT
ftr-354	400	109	would	would	AUX
ftr-354	400	110	be	be	AUX
ftr-354	400	111	favorably	favorably	ADV
ftr-354	400	112	affected	affect	VERB
ftr-354	400	113	in	in	ADP
ftr-354	400	114	examples	example	NOUN
ftr-354	400	115	1	1	NUM
ftr-354	400	116	,	,	PUNCT
ftr-354	400	117	3	3	NUM
ftr-354	400	118	,	,	PUNCT
ftr-354	400	119	and	and	CCONJ
ftr-354	400	120	4	4	NUM
ftr-354	400	121	because	because	SCONJ
ftr-354	400	122	the	the	DET
ftr-354	400	123	benefit	benefit	NOUN
ftr-354	400	124	of	of	ADP
ftr-354	400	125	all	all	DET
ftr-354	400	126	deductions	deduction	NOUN
ftr-354	400	127	is	be	AUX
ftr-354	400	128	realized	realize	VERB
ftr-354	400	129	.	.	PUNCT
ftr-354	401	1	as	as	SCONJ
ftr-354	401	2	demonstrated	demonstrate	VERB
ftr-354	401	3	in	in	ADP
ftr-354	401	4	examples	example	NOUN
ftr-354	401	5	3	3	NUM
ftr-354	401	6	and	and	CCONJ
ftr-354	401	7	4	4	NUM
ftr-354	401	8	,	,	PUNCT
ftr-354	401	9	under	under	ADP
ftr-354	401	10	the	the	DET
ftr-354	401	11	proposed	propose	VERB
ftr-354	401	12	system	system	NOUN
ftr-354	401	13	,	,	PUNCT
ftr-354	401	14	it	it	PRON
ftr-354	401	15	is	be	AUX
ftr-354	401	16	irrelevant	irrelevant	ADJ
ftr-354	401	17	which	which	DET
ftr-354	401	18	party	party	NOUN
ftr-354	401	19	to	to	ADP
ftr-354	401	20	the	the	DET
ftr-354	401	21	transaction	transaction	NOUN
ftr-354	401	22	realizes	realize	VERB
ftr-354	401	23	the	the	DET
ftr-354	401	24	tax	tax	NOUN
ftr-354	401	25	benefit	benefit	NOUN
ftr-354	401	26	.	.	PUNCT
ftr-354	402	1	2010	2010	NUM
ftr-354	402	2	]	]	SYM
ftr-354	402	3	285	285	NUM
ftr-354	402	4	florida	florida	PROPN
ftr-354	402	5	tax	tax	NOUN
ftr-354	402	6	review	review	NOUN
ftr-354	402	7	iv	iv	NOUN
ftr-354	402	8	.	.	PUNCT
ftr-354	402	9	proposal	proposal	NOUN
ftr-354	402	10	supported	support	VERB
ftr-354	402	11	by	by	ADP
ftr-354	402	12	microeconomic	microeconomic	ADJ
ftr-354	402	13	theory	theory	NOUN
ftr-354	402	14	laws	law	NOUN
ftr-354	402	15	of	of	ADP
ftr-354	402	16	economics	economic	NOUN
ftr-354	402	17	,	,	PUNCT
ftr-354	402	18	in	in	ADP
ftr-354	402	19	particular	particular	ADJ
ftr-354	402	20	,	,	PUNCT
ftr-354	402	21	microeconomics	microeconomic	NOUN
ftr-354	402	22	,	,	PUNCT
ftr-354	402	23	prove	prove	VERB
ftr-354	402	24	the	the	DET
ftr-354	402	25	efficiency	efficiency	NOUN
ftr-354	402	26	of	of	ADP
ftr-354	402	27	the	the	DET
ftr-354	402	28	proposed	propose	VERB
ftr-354	402	29	system	system	NOUN
ftr-354	402	30	by	by	ADP
ftr-354	402	31	predicting	predict	VERB
ftr-354	402	32	increases	increase	NOUN
ftr-354	402	33	in	in	ADP
ftr-354	402	34	the	the	DET
ftr-354	402	35	supply	supply	NOUN
ftr-354	402	36	of	of	ADP
ftr-354	402	37	,	,	PUNCT
ftr-354	402	38	and	and	CCONJ
ftr-354	402	39	demand	demand	NOUN
ftr-354	402	40	for	for	ADP
ftr-354	402	41	,	,	PUNCT
ftr-354	402	42	leasing	lease	VERB
ftr-354	402	43	transactions.4	transactions.4	PROPN
ftr-354	402	44	8	8	NUM
ftr-354	402	45	microeconomics	microeconomics	NOUN
ftr-354	402	46	also	also	ADV
ftr-354	402	47	aids	aid	VERB
ftr-354	402	48	in	in	ADP
ftr-354	402	49	understanding	understand	VERB
ftr-354	402	50	the	the	DET
ftr-354	402	51	impact	impact	NOUN
ftr-354	402	52	of	of	ADP
ftr-354	402	53	government	government	NOUN
ftr-354	402	54	tax	tax	NOUN
ftr-354	402	55	policy	policy	NOUN
ftr-354	402	56	the	the	DET
ftr-354	402	57	market	market	NOUN
ftr-354	402	58	for	for	ADP
ftr-354	402	59	leased	lease	VERB
ftr-354	402	60	properties.49	properties.49	NOUN
ftr-354	402	61	an	an	DET
ftr-354	402	62	important	important	ADJ
ftr-354	402	63	concept	concept	NOUN
ftr-354	402	64	in	in	ADP
ftr-354	402	65	microeconomics	microeconomics	NOUN
ftr-354	402	66	is	be	AUX
ftr-354	402	67	"	"	PUNCT
ftr-354	402	68	elasticity	elasticity	NOUN
ftr-354	402	69	.	.	PUNCT
ftr-354	402	70	"	"	PUNCT
ftr-354	403	1	it	it	PRON
ftr-354	403	2	describes	describe	VERB
ftr-354	403	3	the	the	DET
ftr-354	403	4	effect	effect	NOUN
ftr-354	403	5	on	on	ADP
ftr-354	403	6	supply	supply	NOUN
ftr-354	403	7	and	and	CCONJ
ftr-354	403	8	demand	demand	NOUN
ftr-354	403	9	caused	cause	VERB
ftr-354	403	10	by	by	ADP
ftr-354	403	11	price	price	NOUN
ftr-354	403	12	changes	change	NOUN
ftr-354	403	13	.	.	PUNCT
ftr-354	404	1	because	because	SCONJ
ftr-354	404	2	tax	tax	NOUN
ftr-354	404	3	policy	policy	NOUN
ftr-354	404	4	affects	affect	VERB
ftr-354	404	5	price	price	NOUN
ftr-354	404	6	,	,	PUNCT
ftr-354	404	7	taxes	taxis	NOUN
ftr-354	404	8	being	be	AUX
ftr-354	404	9	a	a	DET
ftr-354	404	10	component	component	NOUN
ftr-354	404	11	of	of	ADP
ftr-354	404	12	the	the	DET
ftr-354	404	13	cost	cost	NOUN
ftr-354	404	14	of	of	ADP
ftr-354	404	15	an	an	DET
ftr-354	404	16	item	item	NOUN
ftr-354	404	17	,	,	PUNCT
ftr-354	404	18	government	government	NOUN
ftr-354	404	19	tax	tax	NOUN
ftr-354	404	20	policy	policy	NOUN
ftr-354	404	21	indirectly	indirectly	ADV
ftr-354	404	22	has	have	VERB
ftr-354	404	23	a	a	DET
ftr-354	404	24	significant	significant	ADJ
ftr-354	404	25	influence	influence	NOUN
ftr-354	404	26	on	on	ADP
ftr-354	404	27	the	the	DET
ftr-354	404	28	supply	supply	NOUN
ftr-354	404	29	and	and	CCONJ
ftr-354	404	30	demand	demand	NOUN
ftr-354	404	31	of	of	ADP
ftr-354	404	32	an	an	DET
ftr-354	404	33	item	item	NOUN
ftr-354	404	34	.	.	PUNCT
ftr-354	405	1	examples	example	NOUN
ftr-354	405	2	will	will	AUX
ftr-354	405	3	show	show	VERB
ftr-354	405	4	the	the	DET
ftr-354	405	5	impact	impact	NOUN
ftr-354	405	6	on	on	ADP
ftr-354	405	7	supply	supply	NOUN
ftr-354	405	8	and	and	CCONJ
ftr-354	405	9	demand	demand	NOUN
ftr-354	405	10	under	under	ADP
ftr-354	405	11	the	the	DET
ftr-354	405	12	current	current	ADJ
ftr-354	405	13	law	law	NOUN
ftr-354	405	14	and	and	CCONJ
ftr-354	405	15	under	under	ADP
ftr-354	405	16	the	the	DET
ftr-354	405	17	proposal	proposal	NOUN
ftr-354	405	18	.	.	PUNCT
ftr-354	406	1	supply	supply	NOUN
ftr-354	406	2	and	and	CCONJ
ftr-354	406	3	demand	demand	NOUN
ftr-354	406	4	curves	curve	NOUN
ftr-354	406	5	,	,	PUNCT
ftr-354	406	6	essential	essential	ADJ
ftr-354	406	7	tools	tool	NOUN
ftr-354	406	8	of	of	ADP
ftr-354	406	9	microeconomic	microeconomic	ADJ
ftr-354	406	10	analysis	analysis	NOUN
ftr-354	406	11	,	,	PUNCT
ftr-354	406	12	visually	visually	ADV
ftr-354	406	13	depict	depict	VERB
ftr-354	406	14	the	the	DET
ftr-354	406	15	effect	effect	NOUN
ftr-354	406	16	of	of	ADP
ftr-354	406	17	tax	tax	NOUN
ftr-354	406	18	policy	policy	NOUN
ftr-354	406	19	on	on	ADP
ftr-354	406	20	supply	supply	NOUN
ftr-354	406	21	and	and	CCONJ
ftr-354	406	22	demand	demand	NOUN
ftr-354	406	23	.	.	PUNCT
ftr-354	407	1	as	as	SCONJ
ftr-354	407	2	discussed	discuss	VERB
ftr-354	407	3	below	below	ADV
ftr-354	407	4	,	,	PUNCT
ftr-354	407	5	they	they	PRON
ftr-354	407	6	reveal	reveal	VERB
ftr-354	407	7	that	that	SCONJ
ftr-354	407	8	(	(	PUNCT
ftr-354	407	9	a	a	X
ftr-354	407	10	)	)	PUNCT
ftr-354	407	11	unused	unused	ADJ
ftr-354	407	12	tax	tax	NOUN
ftr-354	407	13	benefits	benefit	NOUN
ftr-354	407	14	associated	associate	VERB
ftr-354	407	15	with	with	ADP
ftr-354	407	16	property	property	NOUN
ftr-354	407	17	will	will	AUX
ftr-354	407	18	have	have	VERB
ftr-354	407	19	a	a	DET
ftr-354	407	20	depressive	depressive	ADJ
ftr-354	407	21	effect	effect	NOUN
ftr-354	407	22	on	on	ADP
ftr-354	407	23	leasing	leasing	NOUN
ftr-354	407	24	transactions	transaction	NOUN
ftr-354	407	25	,	,	PUNCT
ftr-354	407	26	(	(	PUNCT
ftr-354	407	27	b	b	X
ftr-354	407	28	)	)	PUNCT
ftr-354	407	29	if	if	SCONJ
ftr-354	407	30	market	market	NOUN
ftr-354	407	31	forces	force	NOUN
ftr-354	407	32	are	be	AUX
ftr-354	407	33	permitted	permit	VERB
ftr-354	407	34	to	to	PART
ftr-354	407	35	influence	influence	VERB
ftr-354	407	36	which	which	DET
ftr-354	407	37	party	party	NOUN
ftr-354	407	38	to	to	ADP
ftr-354	407	39	a	a	DET
ftr-354	407	40	leasing	leasing	NOUN
ftr-354	407	41	transaction	transaction	NOUN
ftr-354	407	42	utilizes	utilize	VERB
ftr-354	407	43	the	the	DET
ftr-354	407	44	tax	tax	NOUN
ftr-354	407	45	benefits	benefit	NOUN
ftr-354	407	46	associated	associate	VERB
ftr-354	407	47	with	with	ADP
ftr-354	407	48	the	the	DET
ftr-354	407	49	property	property	NOUN
ftr-354	407	50	,	,	PUNCT
ftr-354	407	51	the	the	DET
ftr-354	407	52	value	value	NOUN
ftr-354	407	53	of	of	ADP
ftr-354	407	54	tax	tax	NOUN
ftr-354	407	55	benefits	benefit	NOUN
ftr-354	407	56	will	will	AUX
ftr-354	407	57	more	more	ADV
ftr-354	407	58	likely	likely	ADV
ftr-354	407	59	equal	equal	VERB
ftr-354	407	60	their	their	PRON
ftr-354	407	61	objectively	objectively	ADV
ftr-354	407	62	calculated	calculate	VERB
ftr-354	407	63	maximum	maximum	ADJ
ftr-354	407	64	possible	possible	ADJ
ftr-354	407	65	value	value	NOUN
ftr-354	407	66	,	,	PUNCT
ftr-354	407	67	o	o	X
ftr-354	407	68	(	(	PUNCT
ftr-354	407	69	c	c	NOUN
ftr-354	407	70	)	)	PUNCT
ftr-354	407	71	because	because	SCONJ
ftr-354	407	72	the	the	DET
ftr-354	407	73	proposed	propose	VERB
ftr-354	407	74	system	system	NOUN
ftr-354	407	75	reduces	reduce	VERB
ftr-354	407	76	the	the	DET
ftr-354	407	77	likelihood	likelihood	NOUN
ftr-354	407	78	that	that	SCONJ
ftr-354	407	79	tax	tax	NOUN
ftr-354	407	80	benefits	benefit	NOUN
ftr-354	407	81	will	will	AUX
ftr-354	407	82	be	be	AUX
ftr-354	407	83	sub	sub	ADJ
ftr-354	407	84	-	-	ADJ
ftr-354	407	85	optimized	optimized	ADJ
ftr-354	407	86	,	,	PUNCT
ftr-354	407	87	it	it	PRON
ftr-354	407	88	should	should	AUX
ftr-354	407	89	increase	increase	VERB
ftr-354	407	90	the	the	DET
ftr-354	407	91	supply	supply	NOUN
ftr-354	407	92	and	and	CCONJ
ftr-354	407	93	the	the	DET
ftr-354	407	94	demand	demand	NOUN
ftr-354	407	95	of	of	ADP
ftr-354	407	96	property	property	NOUN
ftr-354	407	97	eligible	eligible	ADJ
ftr-354	407	98	for	for	ADP
ftr-354	407	99	lease	lease	NOUN
ftr-354	407	100	with	with	ADP
ftr-354	407	101	the	the	DET
ftr-354	407	102	attendant	attendant	ADJ
ftr-354	407	103	positive	positive	ADJ
ftr-354	407	104	effects	effect	NOUN
ftr-354	407	105	on	on	ADP
ftr-354	407	106	the	the	DET
ftr-354	407	107	parties	party	NOUN
ftr-354	407	108	and	and	CCONJ
ftr-354	407	109	the	the	DET
ftr-354	407	110	economy	economy	NOUN
ftr-354	407	111	as	as	ADP
ftr-354	407	112	a	a	DET
ftr-354	407	113	whole	whole	NOUN
ftr-354	407	114	.	.	PUNCT
ftr-354	408	1	a.	a.	NOUN
ftr-354	408	2	"	"	PUNCT
ftr-354	408	3	utility	utility	NOUN
ftr-354	408	4	"	"	PUNCT
ftr-354	408	5	maximized	maximized	ADJ
ftr-354	408	6	/	/	SYM
ftr-354	408	7	inefficiency	inefficiency	NOUN
ftr-354	408	8	minimized	minimize	VERB
ftr-354	408	9	by	by	ADP
ftr-354	408	10	proposed	propose	VERB
ftr-354	408	11	system	system	NOUN
ftr-354	408	12	a	a	DET
ftr-354	408	13	principal	principal	ADJ
ftr-354	408	14	goal	goal	NOUN
ftr-354	408	15	of	of	ADP
ftr-354	408	16	market	market	NOUN
ftr-354	408	17	-	-	PUNCT
ftr-354	408	18	based	base	VERB
ftr-354	408	19	economic	economic	ADJ
ftr-354	408	20	systems	system	NOUN
ftr-354	408	21	is	be	AUX
ftr-354	408	22	to	to	PART
ftr-354	408	23	allocate	allocate	VERB
ftr-354	408	24	resources	resource	NOUN
ftr-354	408	25	in	in	ADP
ftr-354	408	26	a	a	DET
ftr-354	408	27	way	way	NOUN
ftr-354	408	28	that	that	PRON
ftr-354	408	29	satisfies	satisfy	VERB
ftr-354	408	30	"	"	PUNCT
ftr-354	408	31	people	people	NOUN
ftr-354	408	32	's	's	PART
ftr-354	408	33	needs	need	NOUN
ftr-354	408	34	and	and	CCONJ
ftr-354	408	35	desires	desire	NOUN
ftr-354	408	36	"	"	PUNCT
ftr-354	408	37	in	in	ADP
ftr-354	408	38	as	as	ADV
ftr-354	408	39	efficient	efficient	ADJ
ftr-354	408	40	a	a	DET
ftr-354	408	41	manner	manner	NOUN
ftr-354	408	42	as	as	SCONJ
ftr-354	408	43	possible.5	possible.5	VERB
ftr-354	408	44	the	the	DET
ftr-354	408	45	efficiency	efficiency	NOUN
ftr-354	408	46	of	of	ADP
ftr-354	408	47	the	the	DET
ftr-354	408	48	economy	economy	NOUN
ftr-354	408	49	is	be	AUX
ftr-354	408	50	optimized	optimize	VERB
ftr-354	408	51	when	when	SCONJ
ftr-354	408	52	as	as	ADP
ftr-354	408	53	48	48	NUM
ftr-354	408	54	.	.	PUNCT
ftr-354	409	1	microeconomics	microeconomics	PROPN
ftr-354	409	2	is	be	AUX
ftr-354	409	3	a	a	DET
ftr-354	409	4	branch	branch	NOUN
ftr-354	409	5	of	of	ADP
ftr-354	409	6	economics	economic	NOUN
ftr-354	409	7	that	that	PRON
ftr-354	409	8	deals	deal	VERB
ftr-354	409	9	with	with	ADP
ftr-354	409	10	the	the	DET
ftr-354	409	11	decision	decision	NOUN
ftr-354	409	12	making	make	VERB
ftr-354	409	13	tendencies	tendency	NOUN
ftr-354	409	14	of	of	ADP
ftr-354	409	15	individuals	individual	NOUN
ftr-354	409	16	,	,	PUNCT
ftr-354	409	17	firms	firm	NOUN
ftr-354	409	18	,	,	PUNCT
ftr-354	409	19	and	and	CCONJ
ftr-354	409	20	some	some	DET
ftr-354	409	21	local	local	ADJ
ftr-354	409	22	governments	government	NOUN
ftr-354	409	23	.	.	PUNCT
ftr-354	410	1	49	49	NUM
ftr-354	410	2	.	.	PUNCT
ftr-354	411	1	economics	economic	NOUN
ftr-354	411	2	,	,	PUNCT
ftr-354	411	3	fifteenth	fifteenth	NOUN
ftr-354	411	4	edition	edition	NOUN
ftr-354	411	5	,	,	PUNCT
ftr-354	411	6	p.	p.	NOUN
ftr-354	411	7	55	55	NUM
ftr-354	411	8	(	(	PUNCT
ftr-354	411	9	paul	paul	PROPN
ftr-354	411	10	a.	a.	PROPN
ftr-354	411	11	samelson	samelson	PROPN
ftr-354	411	12	and	and	CCONJ
ftr-354	411	13	william	william	PROPN
ftr-354	411	14	d.	d.	PROPN
ftr-354	411	15	nordhaus	nordhaus	PROPN
ftr-354	411	16	,	,	PUNCT
ftr-354	411	17	eds	eds	PROPN
ftr-354	411	18	.	.	PROPN
ftr-354	411	19	,	,	PUNCT
ftr-354	411	20	mcgraw	mcgraw	PROPN
ftr-354	411	21	-	-	PUNCT
ftr-354	411	22	hill	hill	PROPN
ftr-354	411	23	,	,	PUNCT
ftr-354	411	24	inc	inc	PROPN
ftr-354	411	25	.	.	PROPN
ftr-354	411	26	,	,	PUNCT
ftr-354	411	27	1995	1995	NUM
ftr-354	411	28	)	)	PUNCT
ftr-354	411	29	.	.	PUNCT
ftr-354	412	1	classical	classical	ADJ
ftr-354	412	2	economic	economic	ADJ
ftr-354	412	3	theory	theory	NOUN
ftr-354	412	4	looked	look	VERB
ftr-354	412	5	to	to	ADP
ftr-354	412	6	market	market	NOUN
ftr-354	412	7	forces	force	NOUN
ftr-354	412	8	alone	alone	ADJ
ftr-354	412	9	for	for	ADP
ftr-354	412	10	resource	resource	NOUN
ftr-354	412	11	allocation	allocation	NOUN
ftr-354	412	12	.	.	PUNCT
ftr-354	413	1	adam	adam	PROPN
ftr-354	413	2	smith	smith	PROPN
ftr-354	413	3	's	's	PART
ftr-354	413	4	belief	belief	NOUN
ftr-354	413	5	in	in	ADP
ftr-354	413	6	the	the	DET
ftr-354	413	7	dominance	dominance	NOUN
ftr-354	413	8	of	of	ADP
ftr-354	413	9	self	self	NOUN
ftr-354	413	10	-	-	PUNCT
ftr-354	413	11	interest	interest	NOUN
ftr-354	413	12	is	be	AUX
ftr-354	413	13	evident	evident	ADJ
ftr-354	413	14	from	from	ADP
ftr-354	413	15	his	his	PRON
ftr-354	413	16	statement	statement	NOUN
ftr-354	413	17	that	that	SCONJ
ftr-354	413	18	"	"	PUNCT
ftr-354	413	19	[	[	X
ftr-354	413	20	i]t	i]t	NOUN
ftr-354	413	21	is	be	AUX
ftr-354	413	22	not	not	PART
ftr-354	413	23	from	from	ADP
ftr-354	413	24	the	the	DET
ftr-354	413	25	benevolence	benevolence	NOUN
ftr-354	413	26	of	of	ADP
ftr-354	413	27	the	the	DET
ftr-354	413	28	butcher	butcher	NOUN
ftr-354	413	29	,	,	PUNCT
ftr-354	413	30	the	the	DET
ftr-354	413	31	brewer	brewer	NOUN
ftr-354	413	32	,	,	PUNCT
ftr-354	413	33	or	or	CCONJ
ftr-354	413	34	the	the	DET
ftr-354	413	35	baker	baker	NOUN
ftr-354	413	36	that	that	PRON
ftr-354	413	37	we	we	PRON
ftr-354	413	38	expect	expect	VERB
ftr-354	413	39	our	our	PRON
ftr-354	413	40	dinner	dinner	NOUN
ftr-354	413	41	,	,	PUNCT
ftr-354	413	42	but	but	CCONJ
ftr-354	413	43	from	from	ADP
ftr-354	413	44	their	their	PRON
ftr-354	413	45	regard	regard	NOUN
ftr-354	413	46	to	to	ADP
ftr-354	413	47	their	their	PRON
ftr-354	413	48	own	own	ADJ
ftr-354	413	49	interest	interest	NOUN
ftr-354	413	50	.	.	PUNCT
ftr-354	413	51	"	"	PUNCT
ftr-354	414	1	adam	adam	PROPN
ftr-354	414	2	smith	smith	PROPN
ftr-354	414	3	,	,	PUNCT
ftr-354	414	4	an	an	DET
ftr-354	414	5	inquiry	inquiry	NOUN
ftr-354	414	6	into	into	ADP
ftr-354	414	7	the	the	DET
ftr-354	414	8	nature	nature	NOUN
ftr-354	414	9	and	and	CCONJ
ftr-354	414	10	causes	cause	NOUN
ftr-354	414	11	of	of	ADP
ftr-354	414	12	the	the	DET
ftr-354	414	13	wealth	wealth	NOUN
ftr-354	414	14	of	of	ADP
ftr-354	414	15	nations	nation	NOUN
ftr-354	414	16	,	,	PUNCT
ftr-354	414	17	book	book	NOUN
ftr-354	414	18	i	i	PROPN
ftr-354	414	19	,	,	PUNCT
ftr-354	414	20	ch	ch	NOUN
ftr-354	414	21	.	.	PROPN
ftr-354	414	22	2	2	NUM
ftr-354	414	23	,	,	PUNCT
ftr-354	414	24	part	part	NOUN
ftr-354	414	25	1.2.2	1.2.2	NUM
ftr-354	414	26	(	(	PUNCT
ftr-354	414	27	methuen	methuen	PROPN
ftr-354	414	28	&	&	CCONJ
ftr-354	414	29	co	co	PROPN
ftr-354	414	30	1904	1904	NUM
ftr-354	414	31	)	)	PUNCT
ftr-354	414	32	(	(	PUNCT
ftr-354	414	33	1776	1776	NUM
ftr-354	414	34	)	)	PUNCT
ftr-354	414	35	.	.	PUNCT
ftr-354	415	1	thus	thus	ADV
ftr-354	415	2	,	,	PUNCT
ftr-354	415	3	classical	classical	ADJ
ftr-354	415	4	economic	economic	ADJ
ftr-354	415	5	theory	theory	NOUN
ftr-354	415	6	looked	look	VERB
ftr-354	415	7	to	to	ADP
ftr-354	415	8	market	market	NOUN
ftr-354	415	9	forces	force	NOUN
ftr-354	415	10	alone	alone	ADJ
ftr-354	415	11	for	for	ADP
ftr-354	415	12	resource	resource	NOUN
ftr-354	415	13	allocation	allocation	NOUN
ftr-354	415	14	.	.	PUNCT
ftr-354	416	1	50	50	NUM
ftr-354	416	2	.	.	X
ftr-354	417	1	for	for	ADP
ftr-354	417	2	deductions	deduction	NOUN
ftr-354	417	3	this	this	PRON
ftr-354	417	4	is	be	AUX
ftr-354	417	5	the	the	DET
ftr-354	417	6	highest	high	ADJ
ftr-354	417	7	marginal	marginal	ADJ
ftr-354	417	8	tax	tax	NOUN
ftr-354	417	9	rate	rate	NOUN
ftr-354	417	10	multiplied	multiply	VERB
ftr-354	417	11	by	by	ADP
ftr-354	417	12	the	the	DET
ftr-354	417	13	amount	amount	NOUN
ftr-354	417	14	of	of	ADP
ftr-354	417	15	the	the	DET
ftr-354	417	16	deduction	deduction	NOUN
ftr-354	417	17	and	and	CCONJ
ftr-354	417	18	for	for	ADP
ftr-354	417	19	credits	credit	NOUN
ftr-354	417	20	it	it	PRON
ftr-354	417	21	is	be	AUX
ftr-354	417	22	the	the	DET
ftr-354	417	23	face	face	NOUN
ftr-354	417	24	amount	amount	NOUN
ftr-354	417	25	of	of	ADP
ftr-354	417	26	the	the	DET
ftr-354	417	27	credit	credit	NOUN
ftr-354	417	28	.	.	PUNCT
ftr-354	418	1	51	51	NUM
ftr-354	418	2	.	.	PUNCT
ftr-354	419	1	economics	economic	NOUN
ftr-354	419	2	,	,	PUNCT
ftr-354	419	3	fifteenth	fifteenth	NOUN
ftr-354	419	4	edition	edition	NOUN
ftr-354	419	5	,	,	PUNCT
ftr-354	419	6	pp	pp	PROPN
ftr-354	419	7	.	.	PROPN
ftr-354	420	1	12	12	NUM
ftr-354	420	2	,	,	PUNCT
ftr-354	420	3	73	73	NUM
ftr-354	420	4	(	(	PUNCT
ftr-354	420	5	paul	paul	PROPN
ftr-354	420	6	a.	a.	PROPN
ftr-354	420	7	samuelson	samuelson	PROPN
ftr-354	420	8	and	and	CCONJ
ftr-354	420	9	william	william	PROPN
ftr-354	420	10	d.	d.	PROPN
ftr-354	420	11	nordhaus	nordhaus	PROPN
ftr-354	420	12	,	,	PUNCT
ftr-354	420	13	eds	eds	PROPN
ftr-354	420	14	.	.	PROPN
ftr-354	420	15	,	,	PUNCT
ftr-354	420	16	mcgraw	mcgraw	PROPN
ftr-354	420	17	-	-	PUNCT
ftr-354	420	18	hill	hill	PROPN
ftr-354	420	19	,	,	PUNCT
ftr-354	420	20	inc	inc	PROPN
ftr-354	420	21	.	.	PROPN
ftr-354	420	22	,	,	PUNCT
ftr-354	420	23	1995	1995	NUM
ftr-354	420	24	)	)	PUNCT
ftr-354	420	25	.	.	PUNCT
ftr-354	421	1	286	286	NUM
ftr-354	421	2	[	[	NOUN
ftr-354	421	3	vol	vol	NOUN
ftr-354	421	4	.	.	PUNCT
ftr-354	422	1	10:2	10:2	NUM
ftr-354	422	2	a	a	DET
ftr-354	422	3	proposal	proposal	NOUN
ftr-354	422	4	for	for	ADP
ftr-354	422	5	an	an	DET
ftr-354	422	6	elective	elective	ADJ
ftr-354	422	7	tax	tax	NOUN
ftr-354	422	8	benefits	benefit	NOUN
ftr-354	422	9	transfer	transfer	NOUN
ftr-354	422	10	system	system	NOUN
ftr-354	422	11	many	many	ADJ
ftr-354	422	12	efficient	efficient	ADJ
ftr-354	422	13	trades	trade	NOUN
ftr-354	422	14	as	as	ADP
ftr-354	422	15	possible	possible	ADJ
ftr-354	422	16	are	be	AUX
ftr-354	422	17	made.5	made.5	NOUN
ftr-354	422	18	2	2	NUM
ftr-354	422	19	when	when	SCONJ
ftr-354	422	20	this	this	PRON
ftr-354	422	21	is	be	AUX
ftr-354	422	22	done	do	VERB
ftr-354	422	23	,	,	PUNCT
ftr-354	422	24	the	the	DET
ftr-354	422	25	"	"	PUNCT
ftr-354	422	26	utility	utility	NOUN
ftr-354	422	27	,	,	PUNCT
ftr-354	422	28	"	"	PUNCT
ftr-354	422	29	or	or	CCONJ
ftr-354	422	30	satisfaction	satisfaction	NOUN
ftr-354	422	31	that	that	SCONJ
ftr-354	422	32	market	market	NOUN
ftr-354	422	33	participants	participant	NOUN
ftr-354	422	34	derive	derive	VERB
ftr-354	422	35	from	from	ADP
ftr-354	422	36	their	their	PRON
ftr-354	422	37	limited	limited	ADJ
ftr-354	422	38	resources	resource	NOUN
ftr-354	422	39	,	,	PUNCT
ftr-354	422	40	is	be	AUX
ftr-354	422	41	maximized	maximize	VERB
ftr-354	422	42	.	.	PUNCT
ftr-354	423	1	the	the	DET
ftr-354	423	2	efficient	efficient	ADJ
ftr-354	423	3	use	use	NOUN
ftr-354	423	4	of	of	ADP
ftr-354	423	5	limited	limited	ADJ
ftr-354	423	6	resources	resource	NOUN
ftr-354	423	7	,	,	PUNCT
ftr-354	423	8	such	such	ADJ
ftr-354	423	9	as	as	ADP
ftr-354	423	10	tax	tax	NOUN
ftr-354	423	11	benefits	benefit	NOUN
ftr-354	423	12	,	,	PUNCT
ftr-354	423	13	is	be	AUX
ftr-354	423	14	essential	essential	ADJ
ftr-354	423	15	for	for	SCONJ
ftr-354	423	16	an	an	DET
ftr-354	423	17	economy	economy	NOUN
ftr-354	423	18	to	to	PART
ftr-354	423	19	operate	operate	VERB
ftr-354	423	20	at	at	ADP
ftr-354	423	21	the	the	DET
ftr-354	423	22	optimum	optimum	ADJ
ftr-354	423	23	level	level	NOUN
ftr-354	423	24	.	.	PUNCT
ftr-354	424	1	inefficiencies	inefficiency	NOUN
ftr-354	424	2	typically	typically	ADV
ftr-354	424	3	increase	increase	VERB
ftr-354	424	4	costs	cost	NOUN
ftr-354	424	5	and	and	CCONJ
ftr-354	424	6	decrease	decrease	VERB
ftr-354	424	7	transactions.5	transactions.5	PROPN
ftr-354	424	8	the	the	DET
ftr-354	424	9	well	well	ADV
ftr-354	424	10	established	establish	VERB
ftr-354	424	11	economic	economic	ADJ
ftr-354	424	12	principle	principle	NOUN
ftr-354	424	13	of	of	ADP
ftr-354	424	14	utility	utility	NOUN
ftr-354	424	15	maximization	maximization	NOUN
ftr-354	424	16	finds	find	VERB
ftr-354	424	17	it	it	PRON
ftr-354	424	18	origins	origin	NOUN
ftr-354	424	19	in	in	ADP
ftr-354	424	20	the	the	DET
ftr-354	424	21	writings	writing	NOUN
ftr-354	424	22	of	of	ADP
ftr-354	424	23	jeremy	jeremy	PROPN
ftr-354	424	24	bentham	bentham	PROPN
ftr-354	424	25	,	,	PUNCT
ftr-354	424	26	an	an	DET
ftr-354	424	27	eighteenth	eighteenth	ADJ
ftr-354	424	28	century	century	NOUN
ftr-354	424	29	philosopher	philosopher	NOUN
ftr-354	424	30	,	,	PUNCT
ftr-354	424	31	who	who	PRON
ftr-354	424	32	defined	define	VERB
ftr-354	424	33	utility	utility	NOUN
ftr-354	424	34	as	as	ADP
ftr-354	424	35	"	"	PUNCT
ftr-354	424	36	that	that	DET
ftr-354	424	37	property	property	NOUN
ftr-354	424	38	in	in	ADP
ftr-354	424	39	any	any	DET
ftr-354	424	40	object	object	NOUN
ftr-354	424	41	,	,	PUNCT
ftr-354	424	42	whereby	whereby	SCONJ
ftr-354	424	43	it	it	PRON
ftr-354	424	44	tends	tend	VERB
ftr-354	424	45	to	to	PART
ftr-354	424	46	produce	produce	VERB
ftr-354	424	47	benefit	benefit	NOUN
ftr-354	424	48	...	...	PUNCT
ftr-354	424	49	or	or	CCONJ
ftr-354	424	50	to	to	PART
ftr-354	424	51	prevent	prevent	VERB
ftr-354	424	52	the	the	DET
ftr-354	424	53	happening	happening	NOUN
ftr-354	424	54	of	of	ADP
ftr-354	424	55	mischief	mischief	NOUN
ftr-354	424	56	,	,	PUNCT
ftr-354	424	57	pain	pain	NOUN
ftr-354	424	58	...	...	PUNCT
ftr-354	424	59	to	to	ADP
ftr-354	424	60	the	the	DET
ftr-354	424	61	party	party	NOUN
ftr-354	424	62	whose	whose	DET
ftr-354	424	63	interest	interest	NOUN
ftr-354	424	64	is	be	AUX
ftr-354	424	65	considered	consider	VERB
ftr-354	424	66	...	...	PUNCT
ftr-354	424	67	.	.	PUNCT
ftr-354	425	1	bentham	bentham	PROPN
ftr-354	425	2	wrote	write	VERB
ftr-354	425	3	"	"	PUNCT
ftr-354	425	4	[	[	X
ftr-354	425	5	o]f	o]f	NOUN
ftr-354	425	6	an	an	DET
ftr-354	425	7	action	action	NOUN
ftr-354	425	8	that	that	PRON
ftr-354	425	9	is	be	AUX
ftr-354	425	10	conformable	conformable	ADJ
ftr-354	425	11	to	to	ADP
ftr-354	425	12	the	the	DET
ftr-354	425	13	principle	principle	NOUN
ftr-354	425	14	of	of	ADP
ftr-354	425	15	utility	utility	NOUN
ftr-354	425	16	one	one	PRON
ftr-354	425	17	may	may	AUX
ftr-354	425	18	always	always	ADV
ftr-354	425	19	say	say	VERB
ftr-354	425	20	either	either	CCONJ
ftr-354	425	21	that	that	SCONJ
ftr-354	425	22	it	it	PRON
ftr-354	425	23	is	be	AUX
ftr-354	425	24	one	one	NUM
ftr-354	425	25	that	that	PRON
ftr-354	425	26	ought	ought	AUX
ftr-354	425	27	to	to	PART
ftr-354	425	28	be	be	AUX
ftr-354	425	29	done	do	VERB
ftr-354	425	30	or	or	CCONJ
ftr-354	425	31	at	at	ADP
ftr-354	425	32	least	least	ADJ
ftr-354	425	33	that	that	SCONJ
ftr-354	425	34	it	it	PRON
ftr-354	425	35	is	be	AUX
ftr-354	425	36	not	not	PART
ftr-354	425	37	one	one	NUM
ftr-354	425	38	that	that	PRON
ftr-354	425	39	ought	ought	AUX
ftr-354	425	40	not	not	PART
ftr-354	425	41	to	to	PART
ftr-354	425	42	be	be	AUX
ftr-354	425	43	done	do	VERB
ftr-354	425	44	.	.	PUNCT
ftr-354	426	1	"55	"55	PUNCT
ftr-354	427	1	thus	thus	ADV
ftr-354	427	2	,	,	PUNCT
ftr-354	427	3	a	a	DET
ftr-354	427	4	system	system	NOUN
ftr-354	427	5	that	that	PRON
ftr-354	427	6	eliminates	eliminate	VERB
ftr-354	427	7	inefficiencies	inefficiency	NOUN
ftr-354	427	8	and	and	CCONJ
ftr-354	427	9	maximizes	maximize	VERB
ftr-354	427	10	the	the	DET
ftr-354	427	11	utility	utility	NOUN
ftr-354	427	12	of	of	ADP
ftr-354	427	13	the	the	DET
ftr-354	427	14	parties	party	NOUN
ftr-354	427	15	to	to	ADP
ftr-354	427	16	a	a	DET
ftr-354	427	17	transaction	transaction	NOUN
ftr-354	427	18	"	"	PUNCT
ftr-354	427	19	ought	ought	AUX
ftr-354	427	20	to	to	PART
ftr-354	427	21	be	be	AUX
ftr-354	427	22	done	do	VERB
ftr-354	427	23	.	.	PUNCT
ftr-354	427	24	"	"	PUNCT
ftr-354	428	1	under	under	ADP
ftr-354	428	2	the	the	DET
ftr-354	428	3	current	current	ADJ
ftr-354	428	4	system	system	NOUN
ftr-354	428	5	,	,	PUNCT
ftr-354	428	6	if	if	SCONJ
ftr-354	428	7	a	a	DET
ftr-354	428	8	lessor	lessor	NOUN
ftr-354	428	9	fully	fully	ADV
ftr-354	428	10	utilizes	utilize	VERB
ftr-354	428	11	its	its	PRON
ftr-354	428	12	tax	tax	NOUN
ftr-354	428	13	benefits	benefit	NOUN
ftr-354	428	14	,	,	PUNCT
ftr-354	428	15	the	the	DET
ftr-354	428	16	rent	rent	NOUN
ftr-354	428	17	charged	charge	VERB
ftr-354	428	18	for	for	ADP
ftr-354	428	19	the	the	DET
ftr-354	428	20	item	item	NOUN
ftr-354	428	21	(	(	PUNCT
ftr-354	428	22	its	its	PRON
ftr-354	428	23	price	price	NOUN
ftr-354	428	24	)	)	PUNCT
ftr-354	428	25	could	could	AUX
ftr-354	428	26	be	be	AUX
ftr-354	428	27	less	less	ADJ
ftr-354	428	28	than	than	SCONJ
ftr-354	428	29	if	if	SCONJ
ftr-354	428	30	the	the	DET
ftr-354	428	31	lessor	lessor	NOUN
ftr-354	428	32	's	's	PART
ftr-354	428	33	cost	cost	NOUN
ftr-354	428	34	of	of	ADP
ftr-354	428	35	the	the	DET
ftr-354	428	36	item	item	NOUN
ftr-354	428	37	were	be	AUX
ftr-354	428	38	not	not	PART
ftr-354	428	39	reduced	reduce	VERB
ftr-354	428	40	by	by	ADP
ftr-354	428	41	tax	tax	NOUN
ftr-354	428	42	benefits	benefit	NOUN
ftr-354	428	43	.	.	PUNCT
ftr-354	429	1	if	if	SCONJ
ftr-354	429	2	,	,	PUNCT
ftr-354	429	3	and	and	CCONJ
ftr-354	429	4	to	to	ADP
ftr-354	429	5	the	the	DET
ftr-354	429	6	extent	extent	NOUN
ftr-354	429	7	that	that	SCONJ
ftr-354	429	8	,	,	PUNCT
ftr-354	429	9	the	the	DET
ftr-354	429	10	lessor	lessor	NOUN
ftr-354	429	11	were	be	AUX
ftr-354	429	12	unable	unable	ADJ
ftr-354	429	13	to	to	PART
ftr-354	429	14	optimize	optimize	VERB
ftr-354	429	15	tax	tax	NOUN
ftr-354	429	16	benefits	benefit	NOUN
ftr-354	429	17	,	,	PUNCT
ftr-354	429	18	rent	rent	NOUN
ftr-354	429	19	would	would	AUX
ftr-354	429	20	have	have	VERB
ftr-354	429	21	to	to	PART
ftr-354	429	22	be	be	AUX
ftr-354	429	23	increased	increase	VERB
ftr-354	429	24	for	for	SCONJ
ftr-354	429	25	the	the	DET
ftr-354	429	26	lessor	lessor	NOUN
ftr-354	429	27	to	to	PART
ftr-354	429	28	cover	cover	VERB
ftr-354	429	29	its	its	PRON
ftr-354	429	30	increased	increase	VERB
ftr-354	429	31	cost	cost	NOUN
ftr-354	429	32	.	.	PUNCT
ftr-354	430	1	as	as	ADP
ftr-354	430	2	rent	rent	NOUN
ftr-354	430	3	increases	increase	NOUN
ftr-354	430	4	,	,	PUNCT
ftr-354	430	5	the	the	DET
ftr-354	430	6	demand	demand	NOUN
ftr-354	430	7	for	for	ADP
ftr-354	430	8	the	the	DET
ftr-354	430	9	item	item	NOUN
ftr-354	430	10	can	can	AUX
ftr-354	430	11	be	be	AUX
ftr-354	430	12	predicted	predict	VERB
ftr-354	430	13	to	to	PART
ftr-354	430	14	decrease	decrease	VERB
ftr-354	430	15	.	.	PUNCT
ftr-354	431	1	of	of	ADP
ftr-354	431	2	course	course	ADV
ftr-354	431	3	,	,	PUNCT
ftr-354	431	4	if	if	SCONJ
ftr-354	431	5	a	a	DET
ftr-354	431	6	different	different	ADJ
ftr-354	431	7	lessor	lessor	NOUN
ftr-354	431	8	,	,	PUNCT
ftr-354	431	9	such	such	ADJ
ftr-354	431	10	as	as	ADP
ftr-354	431	11	a	a	DET
ftr-354	431	12	member	member	NOUN
ftr-354	431	13	of	of	ADP
ftr-354	431	14	a	a	DET
ftr-354	431	15	profitable	profitable	ADJ
ftr-354	431	16	consolidated	consolidated	ADJ
ftr-354	431	17	group	group	NOUN
ftr-354	431	18	,	,	PUNCT
ftr-354	431	19	were	be	AUX
ftr-354	431	20	able	able	ADJ
ftr-354	431	21	to	to	PART
ftr-354	431	22	fully	fully	ADV
ftr-354	431	23	utilize	utilize	VERB
ftr-354	431	24	tax	tax	NOUN
ftr-354	431	25	benefits	benefit	NOUN
ftr-354	431	26	,	,	PUNCT
ftr-354	431	27	then	then	ADV
ftr-354	431	28	the	the	DET
ftr-354	431	29	transaction	transaction	NOUN
ftr-354	431	30	would	would	AUX
ftr-354	431	31	be	be	AUX
ftr-354	431	32	entered	enter	VERB
ftr-354	431	33	into	into	ADP
ftr-354	431	34	,	,	PUNCT
ftr-354	431	35	but	but	CCONJ
ftr-354	431	36	the	the	DET
ftr-354	431	37	tax	tax	NOUN
ftr-354	431	38	law	law	NOUN
ftr-354	431	39	would	would	AUX
ftr-354	431	40	have	have	AUX
ftr-354	431	41	distorted	distort	VERB
ftr-354	431	42	the	the	DET
ftr-354	431	43	competitive	competitive	ADJ
ftr-354	431	44	status	status	NOUN
ftr-354	431	45	of	of	ADP
ftr-354	431	46	the	the	DET
ftr-354	431	47	lessors	lessor	NOUN
ftr-354	431	48	.	.	PUNCT
ftr-354	432	1	52	52	NUM
ftr-354	432	2	.	.	PUNCT
ftr-354	433	1	jonathan	jonathan	PROPN
ftr-354	433	2	gruber	gruber	PROPN
ftr-354	433	3	,	,	PUNCT
ftr-354	433	4	public	public	ADJ
ftr-354	433	5	finance	finance	NOUN
ftr-354	433	6	and	and	CCONJ
ftr-354	433	7	public	public	ADJ
ftr-354	433	8	policy	policy	NOUN
ftr-354	433	9	,	,	PUNCT
ftr-354	433	10	second	second	ADJ
ftr-354	433	11	edition	edition	NOUN
ftr-354	433	12	,	,	PUNCT
ftr-354	433	13	p.	p.	NOUN
ftr-354	433	14	4	4	NUM
ftr-354	433	15	(	(	PUNCT
ftr-354	433	16	worth	worth	ADJ
ftr-354	433	17	publishers	publisher	NOUN
ftr-354	433	18	,	,	PUNCT
ftr-354	433	19	2007	2007	NUM
ftr-354	433	20	)	)	PUNCT
ftr-354	433	21	.	.	PUNCT
ftr-354	434	1	53	53	NUM
ftr-354	434	2	.	.	PUNCT
ftr-354	435	1	ideally	ideally	ADV
ftr-354	435	2	,	,	PUNCT
ftr-354	435	3	policy	policy	NOUN
ftr-354	435	4	makers	maker	NOUN
ftr-354	435	5	should	should	AUX
ftr-354	435	6	attempt	attempt	VERB
ftr-354	435	7	to	to	PART
ftr-354	435	8	keep	keep	VERB
ftr-354	435	9	the	the	DET
ftr-354	435	10	economic	economic	ADJ
ftr-354	435	11	pie	pie	NOUN
ftr-354	435	12	as	as	ADV
ftr-354	435	13	large	large	ADJ
ftr-354	435	14	as	as	ADP
ftr-354	435	15	possible	possible	ADJ
ftr-354	435	16	,	,	PUNCT
ftr-354	435	17	while	while	SCONJ
ftr-354	435	18	securing	secure	VERB
ftr-354	435	19	funds	fund	NOUN
ftr-354	435	20	to	to	PART
ftr-354	435	21	promote	promote	VERB
ftr-354	435	22	their	their	PRON
ftr-354	435	23	social	social	ADJ
ftr-354	435	24	welfare	welfare	NOUN
ftr-354	435	25	objective	objective	NOUN
ftr-354	435	26	.	.	PUNCT
ftr-354	436	1	some	some	DET
ftr-354	436	2	degree	degree	NOUN
ftr-354	436	3	of	of	ADP
ftr-354	436	4	trade	trade	NOUN
ftr-354	436	5	-	-	PUNCT
ftr-354	436	6	off	off	NOUN
ftr-354	436	7	between	between	ADP
ftr-354	436	8	the	the	DET
ftr-354	436	9	size	size	NOUN
ftr-354	436	10	of	of	ADP
ftr-354	436	11	the	the	DET
ftr-354	436	12	economic	economic	ADJ
ftr-354	436	13	pie	pie	NOUN
ftr-354	436	14	and	and	CCONJ
ftr-354	436	15	the	the	DET
ftr-354	436	16	government	government	NOUN
ftr-354	436	17	's	's	PART
ftr-354	436	18	ability	ability	NOUN
ftr-354	436	19	to	to	PART
ftr-354	436	20	provide	provide	VERB
ftr-354	436	21	for	for	ADP
ftr-354	436	22	the	the	DET
ftr-354	436	23	welfare	welfare	NOUN
ftr-354	436	24	of	of	ADP
ftr-354	436	25	society	society	NOUN
ftr-354	436	26	is	be	AUX
ftr-354	436	27	preferred	prefer	VERB
ftr-354	436	28	.	.	PUNCT
ftr-354	437	1	ideally	ideally	ADV
ftr-354	437	2	,	,	PUNCT
ftr-354	437	3	policy	policy	NOUN
ftr-354	437	4	makers	maker	NOUN
ftr-354	437	5	should	should	AUX
ftr-354	437	6	attempt	attempt	VERB
ftr-354	437	7	to	to	PART
ftr-354	437	8	keep	keep	VERB
ftr-354	437	9	the	the	DET
ftr-354	437	10	economic	economic	ADJ
ftr-354	437	11	pie	pie	NOUN
ftr-354	437	12	as	as	ADV
ftr-354	437	13	large	large	ADJ
ftr-354	437	14	as	as	ADP
ftr-354	437	15	possible	possible	ADJ
ftr-354	437	16	,	,	PUNCT
ftr-354	437	17	while	while	SCONJ
ftr-354	437	18	securing	secure	VERB
ftr-354	437	19	funds	fund	NOUN
ftr-354	437	20	to	to	PART
ftr-354	437	21	promote	promote	VERB
ftr-354	437	22	their	their	PRON
ftr-354	437	23	social	social	ADJ
ftr-354	437	24	welfare	welfare	NOUN
ftr-354	437	25	objective	objective	NOUN
ftr-354	437	26	.	.	PUNCT
ftr-354	438	1	these	these	PRON
ftr-354	438	2	are	be	AUX
ftr-354	438	3	not	not	PART
ftr-354	438	4	necessarily	necessarily	ADV
ftr-354	438	5	inconsistent	inconsistent	ADJ
ftr-354	438	6	goals	goal	NOUN
ftr-354	438	7	.	.	PUNCT
ftr-354	439	1	having	have	VERB
ftr-354	439	2	a	a	DET
ftr-354	439	3	smaller	small	ADJ
ftr-354	439	4	economic	economic	ADJ
ftr-354	439	5	pie	pie	NOUN
ftr-354	439	6	may	may	AUX
ftr-354	439	7	not	not	PART
ftr-354	439	8	be	be	AUX
ftr-354	439	9	all	all	ADV
ftr-354	439	10	bad	bad	ADJ
ftr-354	439	11	.	.	PUNCT
ftr-354	440	1	funds	fund	NOUN
ftr-354	440	2	acquired	acquire	VERB
ftr-354	440	3	by	by	ADP
ftr-354	440	4	taxing	tax	VERB
ftr-354	440	5	a	a	DET
ftr-354	440	6	transaction	transaction	NOUN
ftr-354	440	7	can	can	AUX
ftr-354	440	8	be	be	AUX
ftr-354	440	9	used	use	VERB
ftr-354	440	10	to	to	PART
ftr-354	440	11	promote	promote	VERB
ftr-354	440	12	what	what	PRON
ftr-354	440	13	the	the	DET
ftr-354	440	14	political	political	ADJ
ftr-354	440	15	leaders	leader	NOUN
ftr-354	440	16	believe	believe	VERB
ftr-354	440	17	be	be	AUX
ftr-354	440	18	the	the	DET
ftr-354	440	19	social	social	ADJ
ftr-354	440	20	welfare	welfare	NOUN
ftr-354	440	21	of	of	ADP
ftr-354	440	22	the	the	DET
ftr-354	440	23	society	society	NOUN
ftr-354	440	24	.	.	PUNCT
ftr-354	441	1	jonathan	jonathan	PROPN
ftr-354	441	2	gruber	gruber	PROPN
ftr-354	441	3	,	,	PUNCT
ftr-354	441	4	public	public	ADJ
ftr-354	441	5	finance	finance	NOUN
ftr-354	441	6	and	and	CCONJ
ftr-354	441	7	public	public	ADJ
ftr-354	441	8	policy	policy	NOUN
ftr-354	441	9	,	,	PUNCT
ftr-354	441	10	second	second	ADJ
ftr-354	441	11	edition	edition	NOUN
ftr-354	441	12	,	,	PUNCT
ftr-354	441	13	p.	p.	NOUN
ftr-354	441	14	50	50	NUM
ftr-354	441	15	(	(	PUNCT
ftr-354	441	16	worth	worth	ADJ
ftr-354	441	17	publishers	publisher	NOUN
ftr-354	441	18	,	,	PUNCT
ftr-354	441	19	2007	2007	NUM
ftr-354	441	20	)	)	PUNCT
ftr-354	441	21	.	.	PUNCT
ftr-354	442	1	54	54	NUM
ftr-354	442	2	.	.	PUNCT
ftr-354	443	1	john	john	PROPN
ftr-354	443	2	stewart	stewart	PROPN
ftr-354	443	3	mill	mill	PROPN
ftr-354	443	4	significantly	significantly	ADV
ftr-354	443	5	expanded	expand	VERB
ftr-354	443	6	bentham	bentham	PROPN
ftr-354	443	7	's	's	PART
ftr-354	443	8	philosophy	philosophy	NOUN
ftr-354	443	9	.	.	PUNCT
ftr-354	444	1	while	while	SCONJ
ftr-354	444	2	mill	mill	NOUN
ftr-354	444	3	embraced	embrace	VERB
ftr-354	444	4	the	the	DET
ftr-354	444	5	philosophical	philosophical	ADJ
ftr-354	444	6	underpinning	underpinning	NOUN
ftr-354	444	7	of	of	ADP
ftr-354	444	8	the	the	DET
ftr-354	444	9	economic	economic	ADJ
ftr-354	444	10	objective	objective	NOUN
ftr-354	444	11	of	of	ADP
ftr-354	444	12	bentham	bentham	PROPN
ftr-354	444	13	's	's	PART
ftr-354	444	14	utility	utility	NOUN
ftr-354	444	15	theory	theory	NOUN
ftr-354	444	16	,	,	PUNCT
ftr-354	444	17	he	he	PRON
ftr-354	444	18	argued	argue	VERB
ftr-354	444	19	that	that	SCONJ
ftr-354	444	20	happiness	happiness	NOUN
ftr-354	444	21	or	or	CCONJ
ftr-354	444	22	satisfaction	satisfaction	NOUN
ftr-354	444	23	varies	vary	VERB
ftr-354	444	24	among	among	ADP
ftr-354	444	25	people	people	NOUN
ftr-354	444	26	and	and	CCONJ
ftr-354	444	27	an	an	DET
ftr-354	444	28	economic	economic	ADJ
ftr-354	444	29	system	system	NOUN
ftr-354	444	30	should	should	AUX
ftr-354	444	31	seek	seek	VERB
ftr-354	444	32	to	to	PART
ftr-354	444	33	raise	raise	VERB
ftr-354	444	34	the	the	DET
ftr-354	444	35	quality	quality	NOUN
ftr-354	444	36	of	of	ADP
ftr-354	444	37	satisfaction	satisfaction	NOUN
ftr-354	444	38	as	as	SCONJ
ftr-354	444	39	determined	determine	VERB
ftr-354	444	40	by	by	ADP
ftr-354	444	41	a	a	DET
ftr-354	444	42	more	more	ADV
ftr-354	444	43	sophisticated	sophisticated	ADJ
ftr-354	444	44	(	(	PUNCT
ftr-354	444	45	educated	educated	ADJ
ftr-354	444	46	)	)	PUNCT
ftr-354	444	47	group	group	NOUN
ftr-354	444	48	.	.	PUNCT
ftr-354	445	1	55	55	NUM
ftr-354	445	2	.	.	PUNCT
ftr-354	446	1	jeremy	jeremy	PROPN
ftr-354	446	2	bentham	bentham	PROPN
ftr-354	446	3	,	,	PUNCT
ftr-354	446	4	an	an	DET
ftr-354	446	5	introduction	introduction	NOUN
ftr-354	446	6	to	to	ADP
ftr-354	446	7	the	the	DET
ftr-354	446	8	principles	principle	NOUN
ftr-354	446	9	of	of	ADP
ftr-354	446	10	morals	moral	NOUN
ftr-354	446	11	and	and	CCONJ
ftr-354	446	12	legislation	legislation	NOUN
ftr-354	446	13	,	,	PUNCT
ftr-354	446	14	p.	p.	NOUN
ftr-354	446	15	2	2	NUM
ftr-354	446	16	(	(	PUNCT
ftr-354	446	17	hafner	hafner	PROPN
ftr-354	446	18	publishing	publishing	PROPN
ftr-354	446	19	co.	co.	PROPN
ftr-354	446	20	,	,	PUNCT
ftr-354	446	21	1948	1948	NUM
ftr-354	446	22	)	)	PUNCT
ftr-354	446	23	.	.	PUNCT
ftr-354	447	1	2010	2010	NUM
ftr-354	447	2	]	]	SYM
ftr-354	447	3	287	287	NUM
ftr-354	447	4	florida	florida	PROPN
ftr-354	447	5	tax	tax	PROPN
ftr-354	447	6	review	review	PROPN
ftr-354	447	7	b.	b.	PROPN
ftr-354	447	8	supply	supply	PROPN
ftr-354	447	9	and	and	CCONJ
ftr-354	447	10	demand	demand	VERB
ftr-354	447	11	analysis	analysis	NOUN
ftr-354	447	12	predicts	predict	NOUN
ftr-354	447	13	effectiveness	effectiveness	NOUN
ftr-354	447	14	of	of	ADP
ftr-354	447	15	proposal	proposal	NOUN
ftr-354	447	16	the	the	DET
ftr-354	447	17	following	follow	VERB
ftr-354	447	18	graphs	graph	NOUN
ftr-354	447	19	reveal	reveal	VERB
ftr-354	447	20	the	the	DET
ftr-354	447	21	effect	effect	NOUN
ftr-354	447	22	of	of	ADP
ftr-354	447	23	crd	crd	NOUN
ftr-354	447	24	on	on	ADP
ftr-354	447	25	the	the	DET
ftr-354	447	26	supply	supply	NOUN
ftr-354	447	27	and	and	CCONJ
ftr-354	447	28	demand	demand	NOUN
ftr-354	447	29	of	of	ADP
ftr-354	447	30	leased	lease	VERB
ftr-354	447	31	property	property	NOUN
ftr-354	447	32	.	.	PUNCT
ftr-354	448	1	they	they	PRON
ftr-354	448	2	will	will	AUX
ftr-354	448	3	show	show	VERB
ftr-354	448	4	that	that	SCONJ
ftr-354	448	5	the	the	DET
ftr-354	448	6	current	current	ADJ
ftr-354	448	7	system	system	NOUN
ftr-354	448	8	causes	cause	VERB
ftr-354	448	9	a	a	DET
ftr-354	448	10	decrease	decrease	NOUN
ftr-354	448	11	in	in	ADP
ftr-354	448	12	the	the	DET
ftr-354	448	13	demand	demand	NOUN
ftr-354	448	14	for	for	ADP
ftr-354	448	15	leased	lease	VERB
ftr-354	448	16	property	property	NOUN
ftr-354	448	17	when	when	SCONJ
ftr-354	448	18	crd	crd	PROPN
ftr-354	448	19	are	be	AUX
ftr-354	448	20	underutilized	underutilize	VERB
ftr-354	448	21	.	.	PUNCT
ftr-354	449	1	regardless	regardless	ADV
ftr-354	449	2	of	of	ADP
ftr-354	449	3	whether	whether	SCONJ
ftr-354	449	4	the	the	DET
ftr-354	449	5	lessee	lessee	NOUN
ftr-354	449	6	is	be	AUX
ftr-354	449	7	willing	willing	ADJ
ftr-354	449	8	to	to	PART
ftr-354	449	9	pay	pay	VERB
ftr-354	449	10	higher	high	ADJ
ftr-354	449	11	rent	rent	NOUN
ftr-354	449	12	or	or	CCONJ
ftr-354	449	13	the	the	DET
ftr-354	449	14	lessor	lessor	NOUN
ftr-354	449	15	absorbs	absorb	VERB
ftr-354	449	16	the	the	DET
ftr-354	449	17	increased	increase	VERB
ftr-354	449	18	cost	cost	NOUN
ftr-354	449	19	,	,	PUNCT
ftr-354	449	20	increased	increase	VERB
ftr-354	449	21	cost	cost	NOUN
ftr-354	449	22	reduces	reduce	VERB
ftr-354	449	23	the	the	DET
ftr-354	449	24	combined	combined	ADJ
ftr-354	449	25	"	"	PUNCT
ftr-354	449	26	utility	utility	NOUN
ftr-354	449	27	"	"	PUNCT
ftr-354	449	28	to	to	ADP
ftr-354	449	29	the	the	DET
ftr-354	449	30	parties	party	NOUN
ftr-354	449	31	of	of	ADP
ftr-354	449	32	the	the	DET
ftr-354	449	33	transaction	transaction	NOUN
ftr-354	449	34	.	.	PUNCT
ftr-354	450	1	conversely	conversely	ADV
ftr-354	450	2	,	,	PUNCT
ftr-354	450	3	if	if	SCONJ
ftr-354	450	4	tax	tax	NOUN
ftr-354	450	5	law	law	NOUN
ftr-354	450	6	is	be	AUX
ftr-354	450	7	amended	amend	VERB
ftr-354	450	8	to	to	PART
ftr-354	450	9	permit	permit	VERB
ftr-354	450	10	the	the	DET
ftr-354	450	11	lessor	lessor	NOUN
ftr-354	450	12	to	to	PART
ftr-354	450	13	transfer	transfer	VERB
ftr-354	450	14	unused	unused	ADJ
ftr-354	450	15	deductions	deduction	NOUN
ftr-354	450	16	to	to	ADP
ftr-354	450	17	the	the	DET
ftr-354	450	18	lessee	lessee	NOUN
ftr-354	450	19	,	,	PUNCT
ftr-354	450	20	both	both	DET
ftr-354	450	21	parties	party	NOUN
ftr-354	450	22	are	be	AUX
ftr-354	450	23	benefited	benefit	VERB
ftr-354	450	24	and	and	CCONJ
ftr-354	450	25	utility	utility	NOUN
ftr-354	450	26	enhanced	enhance	VERB
ftr-354	450	27	.	.	PUNCT
ftr-354	451	1	the	the	DET
ftr-354	451	2	slope	slope	NOUN
ftr-354	451	3	of	of	ADP
ftr-354	451	4	supply	supply	NOUN
ftr-354	451	5	and	and	CCONJ
ftr-354	451	6	demand	demand	NOUN
ftr-354	451	7	curves	curve	NOUN
ftr-354	451	8	reveals	reveal	VERB
ftr-354	451	9	the	the	DET
ftr-354	451	10	elasticity	elasticity	NOUN
ftr-354	451	11	of	of	ADP
ftr-354	451	12	supply	supply	NOUN
ftr-354	451	13	and	and	CCONJ
ftr-354	451	14	demand	demand	NOUN
ftr-354	451	15	;	;	PUNCT
ftr-354	451	16	that	that	PRON
ftr-354	451	17	is	is	ADV
ftr-354	451	18	,	,	PUNCT
ftr-354	451	19	the	the	DET
ftr-354	451	20	extent	extent	NOUN
ftr-354	451	21	to	to	PART
ftr-354	451	22	which	which	PRON
ftr-354	451	23	changes	change	NOUN
ftr-354	451	24	in	in	ADP
ftr-354	451	25	price	price	NOUN
ftr-354	451	26	affect	affect	VERB
ftr-354	451	27	the	the	DET
ftr-354	451	28	quantity	quantity	NOUN
ftr-354	451	29	of	of	ADP
ftr-354	451	30	the	the	DET
ftr-354	451	31	property	property	NOUN
ftr-354	451	32	supplied	supply	VERB
ftr-354	451	33	and	and	CCONJ
ftr-354	451	34	demanded	demand	VERB
ftr-354	451	35	.	.	PUNCT
ftr-354	452	1	both	both	DET
ftr-354	452	2	rent	rent	NOUN
ftr-354	452	3	charged	charge	VERB
ftr-354	452	4	for	for	ADP
ftr-354	452	5	property	property	NOUN
ftr-354	452	6	and	and	CCONJ
ftr-354	452	7	the	the	DET
ftr-354	452	8	price	price	NOUN
ftr-354	452	9	of	of	ADP
ftr-354	452	10	an	an	DET
ftr-354	452	11	associated	associated	ADJ
ftr-354	452	12	tax	tax	NOUN
ftr-354	452	13	benefit	benefit	NOUN
ftr-354	452	14	are	be	AUX
ftr-354	452	15	subject	subject	ADJ
ftr-354	452	16	to	to	ADP
ftr-354	452	17	elasticity	elasticity	NOUN
ftr-354	452	18	theory	theory	NOUN
ftr-354	452	19	.	.	PUNCT
ftr-354	453	1	the	the	DET
ftr-354	453	2	price	price	NOUN
ftr-354	453	3	paid	pay	VERB
ftr-354	453	4	for	for	ADP
ftr-354	453	5	tax	tax	NOUN
ftr-354	453	6	benefits	benefit	NOUN
ftr-354	453	7	is	be	AUX
ftr-354	453	8	elastic	elastic	ADJ
ftr-354	453	9	when	when	SCONJ
ftr-354	453	10	the	the	DET
ftr-354	453	11	value	value	NOUN
ftr-354	453	12	of	of	ADP
ftr-354	453	13	tax	tax	NOUN
ftr-354	453	14	benefits	benefit	NOUN
ftr-354	453	15	to	to	ADP
ftr-354	453	16	the	the	DET
ftr-354	453	17	property	property	NOUN
ftr-354	453	18	owner	owner	NOUN
ftr-354	453	19	is	be	AUX
ftr-354	453	20	less	less	ADJ
ftr-354	453	21	than	than	ADP
ftr-354	453	22	to	to	ADP
ftr-354	453	23	the	the	DET
ftr-354	453	24	potential	potential	ADJ
ftr-354	453	25	transferee	transferee	NOUN
ftr-354	453	26	.	.	PUNCT
ftr-354	453	27	"	"	PUNCT
ftr-354	454	1	this	this	PRON
ftr-354	454	2	occurs	occur	VERB
ftr-354	454	3	,	,	PUNCT
ftr-354	454	4	for	for	ADP
ftr-354	454	5	instance	instance	NOUN
ftr-354	454	6	,	,	PUNCT
ftr-354	454	7	whenever	whenever	SCONJ
ftr-354	454	8	the	the	DET
ftr-354	454	9	nature	nature	NOUN
ftr-354	454	10	of	of	ADP
ftr-354	454	11	the	the	DET
ftr-354	454	12	property	property	NOUN
ftr-354	454	13	owner	owner	NOUN
ftr-354	454	14	's	's	PART
ftr-354	454	15	business	business	NOUN
ftr-354	454	16	causes	cause	VERB
ftr-354	454	17	it	it	PRON
ftr-354	454	18	to	to	PART
ftr-354	454	19	have	have	VERB
ftr-354	454	20	less	less	ADJ
ftr-354	454	21	of	of	ADP
ftr-354	454	22	a	a	DET
ftr-354	454	23	need	need	NOUN
ftr-354	454	24	for	for	ADP
ftr-354	454	25	tax	tax	NOUN
ftr-354	454	26	benefits	benefit	NOUN
ftr-354	454	27	.	.	PUNCT
ftr-354	455	1	the	the	DET
ftr-354	455	2	price	price	NOUN
ftr-354	455	3	paid	pay	VERB
ftr-354	455	4	for	for	ADP
ftr-354	455	5	tax	tax	NOUN
ftr-354	455	6	benefits	benefit	NOUN
ftr-354	455	7	is	be	AUX
ftr-354	455	8	likely	likely	ADJ
ftr-354	455	9	to	to	PART
ftr-354	455	10	be	be	AUX
ftr-354	455	11	less	less	ADV
ftr-354	455	12	elastic	elastic	ADJ
ftr-354	455	13	during	during	ADP
ftr-354	455	14	times	time	NOUN
ftr-354	455	15	of	of	ADP
ftr-354	455	16	general	general	ADJ
ftr-354	455	17	economic	economic	ADJ
ftr-354	455	18	weakness	weakness	NOUN
ftr-354	455	19	,	,	PUNCT
ftr-354	455	20	when	when	SCONJ
ftr-354	455	21	both	both	DET
ftr-354	455	22	a	a	DET
ftr-354	455	23	lessor	lessor	NOUN
ftr-354	455	24	and	and	CCONJ
ftr-354	455	25	a	a	DET
ftr-354	455	26	lessee	lessee	NOUN
ftr-354	455	27	are	be	AUX
ftr-354	455	28	likely	likely	ADJ
ftr-354	455	29	to	to	PART
ftr-354	455	30	place	place	VERB
ftr-354	455	31	a	a	DET
ftr-354	455	32	lower	low	ADJ
ftr-354	455	33	value	value	NOUN
ftr-354	455	34	on	on	ADP
ftr-354	455	35	deductions	deduction	NOUN
ftr-354	455	36	or	or	CCONJ
ftr-354	455	37	credits	credit	NOUN
ftr-354	455	38	.	.	PUNCT
ftr-354	456	1	the	the	DET
ftr-354	456	2	application	application	NOUN
ftr-354	456	3	of	of	ADP
ftr-354	456	4	microeconomics	microeconomics	NOUN
ftr-354	456	5	laws	law	NOUN
ftr-354	456	6	establish	establish	VERB
ftr-354	456	7	that	that	DET
ftr-354	456	8	utility	utility	NOUN
ftr-354	456	9	associated	associate	VERB
ftr-354	456	10	with	with	ADP
ftr-354	456	11	tax	tax	NOUN
ftr-354	456	12	benefits	benefit	NOUN
ftr-354	456	13	varies	vary	VERB
ftr-354	456	14	inversely	inversely	ADV
ftr-354	456	15	with	with	ADP
ftr-354	456	16	price	price	NOUN
ftr-354	456	17	that	that	PRON
ftr-354	456	18	a	a	DET
ftr-354	456	19	transferee	transferee	NOUN
ftr-354	456	20	is	be	AUX
ftr-354	456	21	willing	willing	ADJ
ftr-354	456	22	to	to	PART
ftr-354	456	23	pay	pay	VERB
ftr-354	456	24	for	for	ADP
ftr-354	456	25	them	they	PRON
ftr-354	456	26	.	.	PUNCT
ftr-354	457	1	the	the	DET
ftr-354	457	2	willingness	willingness	NOUN
ftr-354	457	3	of	of	ADP
ftr-354	457	4	a	a	DET
ftr-354	457	5	property	property	NOUN
ftr-354	457	6	owner	owner	NOUN
ftr-354	457	7	to	to	PART
ftr-354	457	8	sell	sell	VERB
ftr-354	457	9	tax	tax	NOUN
ftr-354	457	10	benefits	benefit	NOUN
ftr-354	457	11	generally	generally	ADV
ftr-354	457	12	moves	move	VERB
ftr-354	457	13	directly	directly	ADV
ftr-354	457	14	in	in	ADP
ftr-354	457	15	proportion	proportion	NOUN
ftr-354	457	16	to	to	ADP
ftr-354	457	17	their	their	PRON
ftr-354	457	18	value	value	NOUN
ftr-354	457	19	.	.	PUNCT
ftr-354	458	1	the	the	DET
ftr-354	458	2	demand	demand	NOUN
ftr-354	458	3	for	for	ADP
ftr-354	458	4	tax	tax	NOUN
ftr-354	458	5	benefits	benefit	NOUN
ftr-354	458	6	reveals	reveal	VERB
ftr-354	458	7	the	the	DET
ftr-354	458	8	degree	degree	NOUN
ftr-354	458	9	of	of	ADP
ftr-354	458	10	utility	utility	NOUN
ftr-354	458	11	they	they	PRON
ftr-354	458	12	yield	yield	VERB
ftr-354	458	13	to	to	ADP
ftr-354	458	14	a	a	DET
ftr-354	458	15	prospective	prospective	ADJ
ftr-354	458	16	transferee	transferee	NOUN
ftr-354	458	17	.	.	PUNCT
ftr-354	459	1	if	if	SCONJ
ftr-354	459	2	utility	utility	NOUN
ftr-354	459	3	declines	decline	VERB
ftr-354	459	4	but	but	CCONJ
ftr-354	459	5	price	price	NOUN
ftr-354	459	6	is	be	AUX
ftr-354	459	7	unchanged	unchanged	ADJ
ftr-354	459	8	,	,	PUNCT
ftr-354	459	9	the	the	DET
ftr-354	459	10	demand	demand	NOUN
ftr-354	459	11	for	for	ADP
ftr-354	459	12	the	the	DET
ftr-354	459	13	tax	tax	NOUN
ftr-354	459	14	benefit	benefit	NOUN
ftr-354	459	15	also	also	ADV
ftr-354	459	16	declines	decline	VERB
ftr-354	459	17	.	.	PUNCT
ftr-354	460	1	the	the	DET
ftr-354	460	2	normal	normal	ADJ
ftr-354	460	3	relationships	relationship	NOUN
ftr-354	460	4	between	between	ADP
ftr-354	460	5	price	price	NOUN
ftr-354	460	6	and	and	CCONJ
ftr-354	460	7	the	the	DET
ftr-354	460	8	value	value	NOUN
ftr-354	460	9	56	56	NUM
ftr-354	460	10	.	.	PUNCT
ftr-354	461	1	the	the	DET
ftr-354	461	2	extent	extent	NOUN
ftr-354	461	3	to	to	PART
ftr-354	461	4	which	which	DET
ftr-354	461	5	price	price	NOUN
ftr-354	461	6	is	be	AUX
ftr-354	461	7	elastic	elastic	ADJ
ftr-354	461	8	is	be	AUX
ftr-354	461	9	determined	determine	VERB
ftr-354	461	10	by	by	ADP
ftr-354	461	11	dividing	divide	VERB
ftr-354	461	12	the	the	DET
ftr-354	461	13	percentage	percentage	NOUN
ftr-354	461	14	change	change	NOUN
ftr-354	461	15	in	in	ADP
ftr-354	461	16	quantity	quantity	NOUN
ftr-354	461	17	demanded	demand	VERB
ftr-354	461	18	by	by	ADP
ftr-354	461	19	the	the	DET
ftr-354	461	20	percentage	percentage	NOUN
ftr-354	461	21	change	change	NOUN
ftr-354	461	22	in	in	ADP
ftr-354	461	23	price	price	NOUN
ftr-354	461	24	.	.	PUNCT
ftr-354	462	1	the	the	DET
ftr-354	462	2	elasticity	elasticity	NOUN
ftr-354	462	3	of	of	ADP
ftr-354	462	4	demand	demand	NOUN
ftr-354	462	5	may	may	AUX
ftr-354	462	6	vary	vary	VERB
ftr-354	462	7	depending	depend	VERB
ftr-354	462	8	on	on	ADP
ftr-354	462	9	several	several	ADJ
ftr-354	462	10	factors	factor	NOUN
ftr-354	462	11	including	include	VERB
ftr-354	462	12	(	(	PUNCT
ftr-354	462	13	a	a	X
ftr-354	462	14	)	)	PUNCT
ftr-354	462	15	whether	whether	SCONJ
ftr-354	462	16	the	the	DET
ftr-354	462	17	item	item	NOUN
ftr-354	462	18	is	be	AUX
ftr-354	462	19	a	a	DET
ftr-354	462	20	"	"	PUNCT
ftr-354	462	21	necessity	necessity	NOUN
ftr-354	462	22	,	,	PUNCT
ftr-354	462	23	"	"	PUNCT
ftr-354	462	24	(	(	PUNCT
ftr-354	462	25	b	b	X
ftr-354	462	26	)	)	PUNCT
ftr-354	462	27	whether	whether	SCONJ
ftr-354	462	28	there	there	PRON
ftr-354	462	29	are	be	VERB
ftr-354	462	30	substitutes	substitute	NOUN
ftr-354	462	31	for	for	ADP
ftr-354	462	32	the	the	DET
ftr-354	462	33	item	item	NOUN
ftr-354	462	34	,	,	PUNCT
ftr-354	462	35	and	and	CCONJ
ftr-354	462	36	(	(	PUNCT
ftr-354	462	37	c	c	X
ftr-354	462	38	)	)	PUNCT
ftr-354	462	39	whether	whether	SCONJ
ftr-354	462	40	the	the	DET
ftr-354	462	41	timing	timing	NOUN
ftr-354	462	42	of	of	ADP
ftr-354	462	43	the	the	DET
ftr-354	462	44	acquisition	acquisition	NOUN
ftr-354	462	45	of	of	ADP
ftr-354	462	46	the	the	DET
ftr-354	462	47	item	item	NOUN
ftr-354	462	48	is	be	AUX
ftr-354	462	49	flexible	flexible	ADJ
ftr-354	462	50	.	.	PUNCT
ftr-354	463	1	57	57	NUM
ftr-354	463	2	.	.	PUNCT
ftr-354	464	1	one	one	NUM
ftr-354	464	2	significant	significant	ADJ
ftr-354	464	3	variable	variable	NOUN
ftr-354	464	4	that	that	PRON
ftr-354	464	5	could	could	AUX
ftr-354	464	6	change	change	VERB
ftr-354	464	7	the	the	DET
ftr-354	464	8	impact	impact	NOUN
ftr-354	464	9	of	of	ADP
ftr-354	464	10	a	a	DET
ftr-354	464	11	tax	tax	NOUN
ftr-354	464	12	on	on	ADP
ftr-354	464	13	the	the	DET
ftr-354	464	14	consumer	consumer	NOUN
ftr-354	464	15	and	and	CCONJ
ftr-354	464	16	producer	producer	NOUN
ftr-354	464	17	is	be	AUX
ftr-354	464	18	whether	whether	SCONJ
ftr-354	464	19	the	the	DET
ftr-354	464	20	consumer	consumer	NOUN
ftr-354	464	21	has	have	VERB
ftr-354	464	22	options	option	NOUN
ftr-354	464	23	to	to	PART
ftr-354	464	24	purchase	purchase	VERB
ftr-354	464	25	substitute	substitute	NOUN
ftr-354	464	26	goods	good	NOUN
ftr-354	464	27	or	or	CCONJ
ftr-354	464	28	services	service	NOUN
ftr-354	464	29	and	and	CCONJ
ftr-354	464	30	other	other	ADJ
ftr-354	464	31	transactions	transaction	NOUN
ftr-354	464	32	that	that	PRON
ftr-354	464	33	could	could	AUX
ftr-354	464	34	provide	provide	VERB
ftr-354	464	35	the	the	DET
ftr-354	464	36	consumer	consumer	NOUN
ftr-354	464	37	and	and	CCONJ
ftr-354	464	38	producer	producer	NOUN
ftr-354	464	39	with	with	ADP
ftr-354	464	40	a	a	DET
ftr-354	464	41	similar	similar	ADJ
ftr-354	464	42	level	level	NOUN
ftr-354	464	43	of	of	ADP
ftr-354	464	44	satisfaction	satisfaction	NOUN
ftr-354	464	45	.	.	PUNCT
ftr-354	465	1	conversely	conversely	ADV
ftr-354	465	2	,	,	PUNCT
ftr-354	465	3	if	if	SCONJ
ftr-354	465	4	the	the	DET
ftr-354	465	5	transaction	transaction	NOUN
ftr-354	465	6	is	be	AUX
ftr-354	465	7	merely	merely	ADV
ftr-354	465	8	optional	optional	ADJ
ftr-354	465	9	or	or	CCONJ
ftr-354	465	10	if	if	SCONJ
ftr-354	465	11	there	there	PRON
ftr-354	465	12	are	be	VERB
ftr-354	465	13	substitute	substitute	NOUN
ftr-354	465	14	transactions	transaction	NOUN
ftr-354	465	15	,	,	PUNCT
ftr-354	465	16	then	then	ADV
ftr-354	465	17	demand	demand	VERB
ftr-354	465	18	for	for	ADP
ftr-354	465	19	the	the	DET
ftr-354	465	20	financial	financial	ADJ
ftr-354	465	21	transactions	transaction	NOUN
ftr-354	465	22	is	be	AUX
ftr-354	465	23	elastic	elastic	ADJ
ftr-354	465	24	.	.	PUNCT
ftr-354	466	1	a	a	DET
ftr-354	466	2	consequence	consequence	NOUN
ftr-354	466	3	of	of	ADP
ftr-354	466	4	this	this	DET
ftr-354	466	5	elasticity	elasticity	NOUN
ftr-354	466	6	would	would	AUX
ftr-354	466	7	be	be	AUX
ftr-354	466	8	for	for	ADP
ftr-354	466	9	the	the	DET
ftr-354	466	10	drop	drop	NOUN
ftr-354	466	11	in	in	ADP
ftr-354	466	12	the	the	DET
ftr-354	466	13	quantity	quantity	NOUN
ftr-354	466	14	demanded	demand	VERB
ftr-354	466	15	for	for	ADP
ftr-354	466	16	the	the	DET
ftr-354	466	17	financial	financial	ADJ
ftr-354	466	18	transactions	transaction	NOUN
ftr-354	466	19	at	at	ADP
ftr-354	466	20	given	give	VERB
ftr-354	466	21	prices	price	NOUN
ftr-354	466	22	to	to	PART
ftr-354	466	23	adversely	adversely	ADV
ftr-354	466	24	affect	affect	VERB
ftr-354	466	25	the	the	DET
ftr-354	466	26	profits	profit	NOUN
ftr-354	466	27	derived	derive	VERB
ftr-354	466	28	by	by	ADP
ftr-354	466	29	the	the	DET
ftr-354	466	30	financial	financial	ADJ
ftr-354	466	31	institution	institution	NOUN
ftr-354	466	32	from	from	ADP
ftr-354	466	33	this	this	DET
ftr-354	466	34	type	type	NOUN
ftr-354	466	35	of	of	ADP
ftr-354	466	36	transaction	transaction	NOUN
ftr-354	466	37	.	.	PUNCT
ftr-354	467	1	the	the	DET
ftr-354	467	2	financial	financial	ADJ
ftr-354	467	3	institution	institution	NOUN
ftr-354	467	4	will	will	AUX
ftr-354	467	5	have	have	VERB
ftr-354	467	6	to	to	PART
ftr-354	467	7	discontinue	discontinue	VERB
ftr-354	467	8	production	production	NOUN
ftr-354	467	9	of	of	ADP
ftr-354	467	10	financial	financial	ADJ
ftr-354	467	11	transactions	transaction	NOUN
ftr-354	467	12	to	to	PART
ftr-354	467	13	avoid	avoid	VERB
ftr-354	467	14	a	a	DET
ftr-354	467	15	financial	financial	ADJ
ftr-354	467	16	loss	loss	NOUN
ftr-354	467	17	.	.	PUNCT
ftr-354	468	1	288	288	NUM
ftr-354	469	1	[	[	PUNCT
ftr-354	469	2	vol.10:2	vol.10:2	VERB
ftr-354	469	3	a	a	DET
ftr-354	469	4	proposal	proposal	NOUN
ftr-354	469	5	for	for	ADP
ftr-354	469	6	an	an	DET
ftr-354	469	7	elective	elective	ADJ
ftr-354	469	8	tax	tax	NOUN
ftr-354	469	9	benefits	benefit	NOUN
ftr-354	469	10	transfer	transfer	NOUN
ftr-354	469	11	system	system	NOUN
ftr-354	469	12	to	to	ADP
ftr-354	469	13	the	the	DET
ftr-354	469	14	property	property	NOUN
ftr-354	469	15	owner	owner	NOUN
ftr-354	469	16	of	of	ADP
ftr-354	469	17	the	the	DET
ftr-354	469	18	deductions	deduction	NOUN
ftr-354	469	19	are	be	AUX
ftr-354	469	20	what	what	PRON
ftr-354	469	21	cause	cause	SCONJ
ftr-354	469	22	the	the	DET
ftr-354	469	23	classic	classic	ADJ
ftr-354	469	24	demand	demand	NOUN
ftr-354	469	25	curve	curve	NOUN
ftr-354	469	26	to	to	PART
ftr-354	469	27	slope	slope	VERB
ftr-354	469	28	downward	downward	ADV
ftr-354	469	29	and	and	CCONJ
ftr-354	469	30	the	the	DET
ftr-354	469	31	supply	supply	NOUN
ftr-354	469	32	curve	curve	NOUN
ftr-354	469	33	to	to	PART
ftr-354	469	34	slope	slope	VERB
ftr-354	469	35	upward	upward	ADV
ftr-354	469	36	.	.	PUNCT
ftr-354	470	1	c.	c.	NOUN
ftr-354	470	2	charting	charting	NOUN
ftr-354	470	3	supply	supply	NOUN
ftr-354	470	4	and	and	CCONJ
ftr-354	470	5	demand	demand	NOUN
ftr-354	470	6	of	of	ADP
ftr-354	470	7	leased	lease	VERB
ftr-354	470	8	property	property	NOUN
ftr-354	470	9	the	the	DET
ftr-354	470	10	application	application	NOUN
ftr-354	470	11	of	of	ADP
ftr-354	470	12	these	these	DET
ftr-354	470	13	economic	economic	ADJ
ftr-354	470	14	principles	principle	NOUN
ftr-354	470	15	to	to	ADP
ftr-354	470	16	a	a	DET
ftr-354	470	17	hypothetical	hypothetical	ADJ
ftr-354	470	18	leasing	leasing	NOUN
ftr-354	470	19	transaction	transaction	NOUN
ftr-354	470	20	is	be	AUX
ftr-354	470	21	depicted	depict	VERB
ftr-354	470	22	on	on	ADP
ftr-354	470	23	the	the	DET
ftr-354	470	24	following	follow	VERB
ftr-354	470	25	demand	demand	NOUN
ftr-354	470	26	and	and	CCONJ
ftr-354	470	27	supply	supply	NOUN
ftr-354	470	28	charts	chart	NOUN
ftr-354	470	29	.	.	PUNCT
ftr-354	471	1	in	in	ADP
ftr-354	471	2	the	the	DET
ftr-354	471	3	first	first	ADJ
ftr-354	471	4	two	two	NUM
ftr-354	471	5	charts	chart	NOUN
ftr-354	471	6	,	,	PUNCT
ftr-354	471	7	hypothetical	hypothetical	ADJ
ftr-354	471	8	levels	level	NOUN
ftr-354	471	9	of	of	ADP
ftr-354	471	10	demand	demand	NOUN
ftr-354	471	11	and	and	CCONJ
ftr-354	471	12	supply	supply	NOUN
ftr-354	471	13	are	be	AUX
ftr-354	471	14	graphed	graph	VERB
ftr-354	471	15	.	.	PUNCT
ftr-354	472	1	in	in	ADP
ftr-354	472	2	the	the	DET
ftr-354	472	3	third	third	ADJ
ftr-354	472	4	chart	chart	NOUN
ftr-354	472	5	,	,	PUNCT
ftr-354	472	6	the	the	DET
ftr-354	472	7	number	number	NOUN
ftr-354	472	8	of	of	ADP
ftr-354	472	9	leases	lease	NOUN
ftr-354	472	10	entered	enter	VERB
ftr-354	472	11	into	into	ADP
ftr-354	472	12	is	be	AUX
ftr-354	472	13	predicted	predict	VERB
ftr-354	472	14	,	,	PUNCT
ftr-354	472	15	assuming	assume	VERB
ftr-354	472	16	that	that	SCONJ
ftr-354	472	17	the	the	DET
ftr-354	472	18	lessor	lessor	NOUN
ftr-354	472	19	currently	currently	ADV
ftr-354	472	20	utilizes	utilize	VERB
ftr-354	472	21	all	all	DET
ftr-354	472	22	tax	tax	NOUN
ftr-354	472	23	benefits	benefit	NOUN
ftr-354	472	24	.	.	PUNCT
ftr-354	473	1	what	what	PRON
ftr-354	473	2	happens	happen	VERB
ftr-354	473	3	when	when	SCONJ
ftr-354	473	4	tax	tax	NOUN
ftr-354	473	5	benefits	benefit	NOUN
ftr-354	473	6	are	be	AUX
ftr-354	473	7	not	not	PART
ftr-354	473	8	fully	fully	ADV
ftr-354	473	9	utilized	utilize	VERB
ftr-354	473	10	is	be	AUX
ftr-354	473	11	depicted	depict	VERB
ftr-354	473	12	in	in	ADP
ftr-354	473	13	the	the	DET
ftr-354	473	14	fourth	fourth	ADJ
ftr-354	473	15	chart	chart	NOUN
ftr-354	473	16	.	.	PUNCT
ftr-354	474	1	the	the	DET
ftr-354	474	2	fifth	fifth	ADJ
ftr-354	474	3	chart	chart	NOUN
ftr-354	474	4	shows	show	VERB
ftr-354	474	5	the	the	DET
ftr-354	474	6	positive	positive	ADJ
ftr-354	474	7	effect	effect	NOUN
ftr-354	474	8	on	on	ADP
ftr-354	474	9	the	the	DET
ftr-354	474	10	number	number	NOUN
ftr-354	474	11	of	of	ADP
ftr-354	474	12	transactions	transaction	NOUN
ftr-354	474	13	when	when	SCONJ
ftr-354	474	14	the	the	DET
ftr-354	474	15	proposed	propose	VERB
ftr-354	474	16	system	system	NOUN
ftr-354	474	17	replaces	replace	VERB
ftr-354	474	18	current	current	ADJ
ftr-354	474	19	law	law	NOUN
ftr-354	474	20	.	.	PUNCT
ftr-354	475	1	1	1	X
ftr-354	475	2	.	.	X
ftr-354	476	1	demand	demand	NOUN
ftr-354	476	2	chart	chart	NOUN
ftr-354	477	1	this	this	DET
ftr-354	477	2	chart	chart	NOUN
ftr-354	477	3	shows	show	VERB
ftr-354	477	4	the	the	DET
ftr-354	477	5	quantity	quantity	NOUN
ftr-354	477	6	of	of	ADP
ftr-354	477	7	leases	lease	NOUN
ftr-354	477	8	entered	enter	VERB
ftr-354	477	9	into	into	ADP
ftr-354	477	10	at	at	ADP
ftr-354	477	11	rents	rent	NOUN
ftr-354	477	12	ranging	range	VERB
ftr-354	477	13	from	from	ADP
ftr-354	477	14	1.0	1.0	NUM
ftr-354	477	15	to	to	ADP
ftr-354	477	16	3.0	3.0	NUM
ftr-354	477	17	.	.	PUNCT
ftr-354	478	1	the	the	DET
ftr-354	478	2	quantity	quantity	NOUN
ftr-354	478	3	of	of	ADP
ftr-354	478	4	leases	lease	NOUN
ftr-354	478	5	demanded	demand	VERB
ftr-354	478	6	appears	appear	VERB
ftr-354	478	7	on	on	ADP
ftr-354	478	8	the	the	DET
ftr-354	478	9	horizontal	horizontal	ADJ
ftr-354	478	10	18axis	18axis	PROPN
ftr-354	478	11	and	and	CCONJ
ftr-354	478	12	the	the	DET
ftr-354	478	13	rent	rent	NOUN
ftr-354	478	14	appears	appear	VERB
ftr-354	478	15	on	on	ADP
ftr-354	478	16	the	the	DET
ftr-354	478	17	vertical	vertical	ADJ
ftr-354	478	18	axis	axis	NOUN
ftr-354	478	19	.	.	PUNCT
ftr-354	479	1	demand	demand	NOUN
ftr-354	479	2	for	for	ADP
ftr-354	479	3	leased	lease	VERB
ftr-354	479	4	equipment	equipment	NOUN
ftr-354	479	5	3.5	3.5	NUM
ftr-354	479	6	3.0	3.0	NUM
ftr-354	479	7	2.5	2.5	NUM
ftr-354	479	8	2.0	2.0	NUM
ftr-354	479	9	rent	rent	VERB
ftr-354	479	10	1.5	1.5	NUM
ftr-354	479	11	1.0	1.0	NUM
ftr-354	479	12	0.5	0.5	NUM
ftr-354	479	13	0.0	0.0	NUM
ftr-354	479	14	1	1	NUM
ftr-354	479	15	2	2	NUM
ftr-354	479	16	3	3	NUM
ftr-354	479	17	4	4	NUM
ftr-354	479	18	5	5	NUM
ftr-354	479	19	quantity	quantity	NOUN
ftr-354	479	20	of	of	ADP
ftr-354	479	21	leases	lease	NOUN
ftr-354	479	22	predictably	predictably	ADV
ftr-354	479	23	,	,	PUNCT
ftr-354	479	24	as	as	SCONJ
ftr-354	479	25	rent	rent	NOUN
ftr-354	479	26	decreases	decrease	VERB
ftr-354	479	27	from	from	ADP
ftr-354	479	28	3.0	3.0	NUM
ftr-354	479	29	to	to	ADP
ftr-354	479	30	1.0	1.0	NUM
ftr-354	479	31	,	,	PUNCT
ftr-354	479	32	the	the	DET
ftr-354	479	33	quantity	quantity	NOUN
ftr-354	479	34	of	of	ADP
ftr-354	479	35	leases	lease	NOUN
ftr-354	479	36	that	that	PRON
ftr-354	479	37	are	be	AUX
ftr-354	479	38	likely	likely	ADJ
ftr-354	479	39	to	to	PART
ftr-354	479	40	be	be	AUX
ftr-354	479	41	demanded	demand	VERB
ftr-354	479	42	increases	increase	NOUN
ftr-354	479	43	from	from	ADP
ftr-354	479	44	1	1	NUM
ftr-354	479	45	to	to	ADP
ftr-354	479	46	5	5	NUM
ftr-354	479	47	.	.	PUNCT
ftr-354	480	1	the	the	DET
ftr-354	480	2	downward	downward	ADJ
ftr-354	480	3	sloping	slope	VERB
ftr-354	480	4	58	58	NUM
ftr-354	480	5	.	.	PUNCT
ftr-354	481	1	for	for	ADP
ftr-354	481	2	illustrative	illustrative	ADJ
ftr-354	481	3	purposes	purpose	NOUN
ftr-354	481	4	,	,	PUNCT
ftr-354	481	5	the	the	DET
ftr-354	481	6	slope	slope	NOUN
ftr-354	481	7	of	of	ADP
ftr-354	481	8	this	this	DET
ftr-354	481	9	demand	demand	NOUN
ftr-354	481	10	curve	curve	NOUN
ftr-354	481	11	is	be	AUX
ftr-354	481	12	linear	linear	ADJ
ftr-354	481	13	.	.	PUNCT
ftr-354	482	1	normally	normally	ADV
ftr-354	482	2	,	,	PUNCT
ftr-354	482	3	the	the	DET
ftr-354	482	4	slope	slope	NOUN
ftr-354	482	5	will	will	AUX
ftr-354	482	6	change	change	VERB
ftr-354	482	7	in	in	ADP
ftr-354	482	8	a	a	DET
ftr-354	482	9	nonlinear	nonlinear	ADJ
ftr-354	482	10	way	way	NOUN
ftr-354	482	11	causing	cause	VERB
ftr-354	482	12	the	the	DET
ftr-354	482	13	line	line	NOUN
ftr-354	482	14	to	to	PART
ftr-354	482	15	be	be	AUX
ftr-354	482	16	curved	curve	VERB
ftr-354	482	17	.	.	PUNCT
ftr-354	483	1	moreover	moreover	ADV
ftr-354	483	2	,	,	PUNCT
ftr-354	483	3	it	it	PRON
ftr-354	483	4	is	be	AUX
ftr-354	483	5	not	not	PART
ftr-354	483	6	necessarily	necessarily	ADV
ftr-354	483	7	the	the	DET
ftr-354	483	8	case	case	NOUN
ftr-354	483	9	that	that	SCONJ
ftr-354	483	10	the	the	DET
ftr-354	483	11	curved	curved	ADJ
ftr-354	483	12	line	line	NOUN
ftr-354	483	13	will	will	AUX
ftr-354	483	14	be	be	AUX
ftr-354	483	15	a	a	DET
ftr-354	483	16	"	"	PUNCT
ftr-354	483	17	smooth	smooth	ADJ
ftr-354	483	18	"	"	PUNCT
ftr-354	483	19	curve	curve	NOUN
ftr-354	483	20	.	.	PUNCT
ftr-354	484	1	variables	variable	NOUN
ftr-354	484	2	can	can	AUX
ftr-354	484	3	often	often	ADV
ftr-354	484	4	change	change	VERB
ftr-354	484	5	in	in	ADP
ftr-354	484	6	a	a	DET
ftr-354	484	7	nonlinear	nonlinear	ADJ
ftr-354	484	8	and	and	CCONJ
ftr-354	484	9	erratic	erratic	ADJ
ftr-354	484	10	fashion	fashion	NOUN
ftr-354	484	11	.	.	PUNCT
ftr-354	485	1	2010	2010	NUM
ftr-354	485	2	]	]	PUNCT
ftr-354	485	3	289	289	NUM
ftr-354	485	4	florida	florida	PROPN
ftr-354	485	5	tax	tax	NOUN
ftr-354	485	6	review	review	NOUN
ftr-354	485	7	relationship	relationship	NOUN
ftr-354	485	8	between	between	ADP
ftr-354	485	9	quantity	quantity	NOUN
ftr-354	485	10	demanded	demand	VERB
ftr-354	485	11	and	and	CCONJ
ftr-354	485	12	rent	rent	NOUN
ftr-354	485	13	charged	charge	VERB
ftr-354	485	14	depicts	depict	VERB
ftr-354	485	15	the	the	DET
ftr-354	485	16	economic	economic	ADJ
ftr-354	485	17	"	"	PUNCT
ftr-354	485	18	law	law	NOUN
ftr-354	485	19	of	of	ADP
ftr-354	485	20	downward	downward	ADV
ftr-354	485	21	-	-	PUNCT
ftr-354	485	22	sloping	slope	VERB
ftr-354	485	23	demand	demand	NOUN
ftr-354	485	24	.	.	PUNCT
ftr-354	485	25	"	"	PUNCT
ftr-354	486	1	economic	economic	ADJ
ftr-354	486	2	theory	theory	NOUN
ftr-354	486	3	attributes	attribute	VERB
ftr-354	486	4	the	the	DET
ftr-354	486	5	slope	slope	NOUN
ftr-354	486	6	of	of	ADP
ftr-354	486	7	a	a	DET
ftr-354	486	8	demand	demand	NOUN
ftr-354	486	9	curve	curve	NOUN
ftr-354	486	10	to	to	ADP
ftr-354	486	11	the	the	DET
ftr-354	486	12	"	"	PUNCT
ftr-354	486	13	substitution	substitution	NOUN
ftr-354	486	14	effect	effect	NOUN
ftr-354	486	15	"	"	PUNCT
ftr-354	486	16	and	and	CCONJ
ftr-354	486	17	the	the	DET
ftr-354	486	18	"	"	PUNCT
ftr-354	486	19	income	income	NOUN
ftr-354	486	20	effect	effect	NOUN
ftr-354	486	21	.	.	PUNCT
ftr-354	486	22	"	"	PUNCT
ftr-354	487	1	because	because	SCONJ
ftr-354	487	2	of	of	ADP
ftr-354	487	3	the	the	DET
ftr-354	487	4	substitution	substitution	NOUN
ftr-354	487	5	effect	effect	NOUN
ftr-354	487	6	,	,	PUNCT
ftr-354	487	7	a	a	DET
ftr-354	487	8	lessee	lessee	NOUN
ftr-354	487	9	would	would	AUX
ftr-354	487	10	be	be	AUX
ftr-354	487	11	inclined	incline	VERB
ftr-354	487	12	,	,	PUNCT
ftr-354	487	13	as	as	SCONJ
ftr-354	487	14	rent	rent	NOUN
ftr-354	487	15	increases	increase	NOUN
ftr-354	487	16	to	to	PART
ftr-354	487	17	substitute	substitute	VERB
ftr-354	487	18	other	other	ADJ
ftr-354	487	19	property	property	NOUN
ftr-354	487	20	for	for	ADP
ftr-354	487	21	the	the	DET
ftr-354	487	22	more	more	ADV
ftr-354	487	23	expensive	expensive	ADJ
ftr-354	487	24	leased	lease	VERB
ftr-354	487	25	property	property	NOUN
ftr-354	487	26	.	.	PUNCT
ftr-354	488	1	a	a	DET
ftr-354	488	2	party	party	NOUN
ftr-354	488	3	may	may	AUX
ftr-354	488	4	be	be	AUX
ftr-354	488	5	more	more	ADV
ftr-354	488	6	inclined	inclined	ADJ
ftr-354	488	7	to	to	PART
ftr-354	488	8	lease	lease	VERB
ftr-354	488	9	less	less	ADJ
ftr-354	488	10	productive	productive	ADJ
ftr-354	488	11	property	property	NOUN
ftr-354	488	12	or	or	CCONJ
ftr-354	488	13	property	property	NOUN
ftr-354	488	14	with	with	ADP
ftr-354	488	15	a	a	DET
ftr-354	488	16	higher	high	ADJ
ftr-354	488	17	likelihood	likelihood	NOUN
ftr-354	488	18	of	of	ADP
ftr-354	488	19	early	early	ADJ
ftr-354	488	20	obsolescence	obsolescence	NOUN
ftr-354	488	21	.	.	PUNCT
ftr-354	489	1	the	the	DET
ftr-354	489	2	income	income	NOUN
ftr-354	489	3	effect	effect	NOUN
ftr-354	489	4	shows	show	VERB
ftr-354	489	5	that	that	SCONJ
ftr-354	489	6	a	a	DET
ftr-354	489	7	lessee	lessee	NOUN
ftr-354	489	8	's	's	PART
ftr-354	489	9	limited	limited	ADJ
ftr-354	489	10	financial	financial	ADJ
ftr-354	489	11	resources	resource	NOUN
ftr-354	489	12	constrain	constrain	VERB
ftr-354	489	13	the	the	DET
ftr-354	489	14	lessee	lessee	NOUN
ftr-354	489	15	's	's	PART
ftr-354	489	16	demand	demand	NOUN
ftr-354	489	17	.	.	PUNCT
ftr-354	490	1	although	although	SCONJ
ftr-354	490	2	this	this	DET
ftr-354	490	3	chart	chart	NOUN
ftr-354	490	4	reveals	reveal	VERB
ftr-354	490	5	the	the	DET
ftr-354	490	6	number	number	NOUN
ftr-354	490	7	of	of	ADP
ftr-354	490	8	leases	lease	NOUN
ftr-354	490	9	that	that	PRON
ftr-354	490	10	the	the	DET
ftr-354	490	11	lessee	lessee	NOUN
ftr-354	490	12	is	be	AUX
ftr-354	490	13	willing	willing	ADJ
ftr-354	490	14	to	to	PART
ftr-354	490	15	enter	enter	VERB
ftr-354	490	16	into	into	ADP
ftr-354	490	17	,	,	PUNCT
ftr-354	490	18	it	it	PRON
ftr-354	490	19	does	do	AUX
ftr-354	490	20	not	not	PART
ftr-354	490	21	predict	predict	VERB
ftr-354	490	22	the	the	DET
ftr-354	490	23	number	number	NOUN
ftr-354	490	24	of	of	ADP
ftr-354	490	25	leases	lease	NOUN
ftr-354	490	26	that	that	PRON
ftr-354	490	27	would	would	AUX
ftr-354	490	28	be	be	AUX
ftr-354	490	29	entered	enter	VERB
ftr-354	490	30	into	into	ADP
ftr-354	490	31	.	.	PUNCT
ftr-354	491	1	only	only	ADV
ftr-354	491	2	after	after	ADP
ftr-354	491	3	considering	consider	VERB
ftr-354	491	4	the	the	DET
ftr-354	491	5	lessor	lessor	NOUN
ftr-354	491	6	's	's	PART
ftr-354	491	7	willingness	willingness	NOUN
ftr-354	491	8	to	to	PART
ftr-354	491	9	lease	lease	VERB
ftr-354	491	10	the	the	DET
ftr-354	491	11	property	property	NOUN
ftr-354	491	12	can	can	AUX
ftr-354	491	13	that	that	PRON
ftr-354	491	14	be	be	AUX
ftr-354	491	15	predicted	predict	VERB
ftr-354	491	16	.	.	PUNCT
ftr-354	492	1	2	2	X
ftr-354	492	2	.	.	X
ftr-354	492	3	supply	supply	NOUN
ftr-354	492	4	chart	chart	VERB
ftr-354	492	5	the	the	DET
ftr-354	492	6	next	next	ADJ
ftr-354	492	7	chart	chart	NOUN
ftr-354	492	8	shows	show	VERB
ftr-354	492	9	the	the	DET
ftr-354	492	10	hypothetical	hypothetical	ADJ
ftr-354	492	11	quantity	quantity	NOUN
ftr-354	492	12	of	of	ADP
ftr-354	492	13	leases	lease	NOUN
ftr-354	492	14	for	for	ADP
ftr-354	492	15	that	that	DET
ftr-354	492	16	same	same	ADJ
ftr-354	492	17	property	property	NOUN
ftr-354	492	18	that	that	PRON
ftr-354	492	19	the	the	DET
ftr-354	492	20	lessor	lessor	NOUN
ftr-354	492	21	is	be	AUX
ftr-354	492	22	willing	willing	ADJ
ftr-354	492	23	to	to	PART
ftr-354	492	24	enter	enter	VERB
ftr-354	492	25	into	into	ADP
ftr-354	492	26	at	at	ADP
ftr-354	492	27	those	those	DET
ftr-354	492	28	same	same	ADJ
ftr-354	492	29	rents	rent	NOUN
ftr-354	492	30	,	,	PUNCT
ftr-354	492	31	assuming	assume	VERB
ftr-354	492	32	that	that	SCONJ
ftr-354	492	33	the	the	DET
ftr-354	492	34	lessor	lessor	NOUN
ftr-354	492	35	is	be	AUX
ftr-354	492	36	able	able	ADJ
ftr-354	492	37	to	to	PART
ftr-354	492	38	utilize	utilize	VERB
ftr-354	492	39	all	all	DET
ftr-354	492	40	tax	tax	NOUN
ftr-354	492	41	benefits	benefit	NOUN
ftr-354	492	42	associated	associate	VERB
ftr-354	492	43	with	with	ADP
ftr-354	492	44	the	the	DET
ftr-354	492	45	leased	lease	VERB
ftr-354	492	46	property	property	NOUN
ftr-354	492	47	.	.	PUNCT
ftr-354	493	1	supply	supply	NOUN
ftr-354	493	2	of	of	ADP
ftr-354	493	3	leased	lease	VERB
ftr-354	493	4	equipment	equipment	NOUN
ftr-354	493	5	3.5	3.5	NUM
ftr-354	493	6	.	.	PUNCT
ftr-354	494	1	3.0	3.0	NUM
ftr-354	494	2	2.5	2.5	NUM
ftr-354	494	3	rent	rent	VERB
ftr-354	494	4	2.0	2.0	NUM
ftr-354	494	5	1.5	1.5	NUM
ftr-354	494	6	1.0	1.0	NUM
ftr-354	494	7	m	m	NUM
ftr-354	494	8	0.5	0.5	NUM
ftr-354	494	9	0.0	0.0	NUM
ftr-354	494	10	1	1	NUM
ftr-354	494	11	2	2	NUM
ftr-354	494	12	3	3	NUM
ftr-354	494	13	4	4	NUM
ftr-354	494	14	5	5	NUM
ftr-354	494	15	quantity	quantity	NOUN
ftr-354	494	16	of	of	ADP
ftr-354	494	17	leases	lease	NOUN
ftr-354	494	18	the	the	DET
ftr-354	494	19	upward	upward	ADJ
ftr-354	494	20	slope	slope	NOUN
ftr-354	494	21	of	of	ADP
ftr-354	494	22	the	the	DET
ftr-354	494	23	supply	supply	NOUN
ftr-354	494	24	curve	curve	NOUN
ftr-354	494	25	reveals	reveal	VERB
ftr-354	494	26	that	that	SCONJ
ftr-354	494	27	as	as	SCONJ
ftr-354	494	28	rent	rent	NOUN
ftr-354	494	29	increases	increase	NOUN
ftr-354	494	30	(	(	PUNCT
ftr-354	494	31	the	the	DET
ftr-354	494	32	vertical	vertical	ADJ
ftr-354	494	33	axis	axis	NOUN
ftr-354	494	34	)	)	PUNCT
ftr-354	494	35	from	from	ADP
ftr-354	494	36	1.0	1.0	NUM
ftr-354	494	37	to	to	ADP
ftr-354	494	38	3.0	3.0	NUM
ftr-354	494	39	the	the	DET
ftr-354	494	40	lessor	lessor	NOUN
ftr-354	494	41	is	be	AUX
ftr-354	494	42	willing	willing	ADJ
ftr-354	494	43	to	to	PART
ftr-354	494	44	enter	enter	VERB
ftr-354	494	45	into	into	ADP
ftr-354	494	46	an	an	DET
ftr-354	494	47	increasingly	increasingly	ADV
ftr-354	494	48	larger	large	ADJ
ftr-354	494	49	number	number	NOUN
ftr-354	494	50	,	,	PUNCT
ftr-354	494	51	1	1	NUM
ftr-354	494	52	to	to	PART
ftr-354	494	53	5	5	NUM
ftr-354	494	54	units	unit	NOUN
ftr-354	494	55	,	,	PUNCT
ftr-354	494	56	of	of	ADP
ftr-354	494	57	leases	lease	NOUN
ftr-354	494	58	(	(	PUNCT
ftr-354	494	59	the	the	DET
ftr-354	494	60	horizontal	horizontal	ADJ
ftr-354	494	61	axis	axis	NOUN
ftr-354	494	62	)	)	PUNCT
ftr-354	494	63	.	.	PUNCT
ftr-354	495	1	there	there	PRON
ftr-354	495	2	are	be	VERB
ftr-354	495	3	several	several	ADJ
ftr-354	495	4	explanations	explanation	NOUN
ftr-354	495	5	for	for	ADP
ftr-354	495	6	the	the	DET
ftr-354	495	7	increase	increase	NOUN
ftr-354	495	8	in	in	ADP
ftr-354	495	9	rent	rent	NOUN
ftr-354	495	10	as	as	ADP
ftr-354	495	11	the	the	DET
ftr-354	495	12	number	number	NOUN
ftr-354	495	13	of	of	ADP
ftr-354	495	14	leases	lease	NOUN
ftr-354	495	15	willing	willing	ADJ
ftr-354	495	16	to	to	PART
ftr-354	495	17	be	be	AUX
ftr-354	495	18	entered	enter	VERB
ftr-354	495	19	into	into	ADP
ftr-354	495	20	also	also	ADV
ftr-354	495	21	increases	increase	NOUN
ftr-354	495	22	.	.	PUNCT
ftr-354	496	1	economic	economic	ADJ
ftr-354	496	2	theory	theory	NOUN
ftr-354	496	3	propounds	propound	VERB
ftr-354	496	4	a	a	DET
ftr-354	496	5	law	law	NOUN
ftr-354	496	6	of	of	ADP
ftr-354	496	7	diminishing	diminish	VERB
ftr-354	496	8	returns	return	NOUN
ftr-354	496	9	,	,	PUNCT
ftr-354	496	10	which	which	PRON
ftr-354	496	11	provides	provide	VERB
ftr-354	496	12	that	that	SCONJ
ftr-354	496	13	a	a	DET
ftr-354	496	14	higher	high	ADJ
ftr-354	496	15	percentage	percentage	NOUN
ftr-354	496	16	of	of	ADP
ftr-354	496	17	cost	cost	NOUN
ftr-354	496	18	will	will	AUX
ftr-354	496	19	290	290	NUM
ftr-354	496	20	[	[	X
ftr-354	496	21	vol.10:2	vol.10:2	VERB
ftr-354	496	22	a	a	DET
ftr-354	496	23	proposal	proposal	NOUN
ftr-354	496	24	for	for	ADP
ftr-354	496	25	an	an	DET
ftr-354	496	26	elective	elective	ADJ
ftr-354	496	27	tax	tax	NOUN
ftr-354	496	28	benefits	benefit	NOUN
ftr-354	496	29	transfer	transfer	NOUN
ftr-354	496	30	system	system	NOUN
ftr-354	496	31	be	be	AUX
ftr-354	496	32	incurred	incur	VERB
ftr-354	496	33	to	to	PART
ftr-354	496	34	enter	enter	VERB
ftr-354	496	35	into	into	ADP
ftr-354	496	36	each	each	DET
ftr-354	496	37	additional	additional	ADJ
ftr-354	496	38	lease	lease	NOUN
ftr-354	496	39	.	.	PUNCT
ftr-354	497	1	the	the	DET
ftr-354	497	2	higher	high	ADJ
ftr-354	497	3	cost	cost	NOUN
ftr-354	497	4	could	could	AUX
ftr-354	497	5	be	be	AUX
ftr-354	497	6	associated	associate	VERB
ftr-354	497	7	with	with	ADP
ftr-354	497	8	the	the	DET
ftr-354	497	9	limited	limited	ADJ
ftr-354	497	10	supply	supply	NOUN
ftr-354	497	11	of	of	ADP
ftr-354	497	12	property	property	NOUN
ftr-354	497	13	available	available	ADJ
ftr-354	497	14	to	to	ADP
ftr-354	497	15	the	the	DET
ftr-354	497	16	lessor	lessor	NOUN
ftr-354	497	17	or	or	CCONJ
ftr-354	497	18	the	the	DET
ftr-354	497	19	diminishing	diminishing	NOUN
ftr-354	497	20	capacity	capacity	NOUN
ftr-354	497	21	to	to	PART
ftr-354	497	22	utilize	utilize	VERB
ftr-354	497	23	tax	tax	NOUN
ftr-354	497	24	benefits	benefit	NOUN
ftr-354	497	25	.	.	PUNCT
ftr-354	498	1	in	in	ADP
ftr-354	498	2	this	this	DET
ftr-354	498	3	chart	chart	NOUN
ftr-354	498	4	,	,	PUNCT
ftr-354	498	5	however	however	ADV
ftr-354	498	6	,	,	PUNCT
ftr-354	498	7	all	all	DET
ftr-354	498	8	tax	tax	NOUN
ftr-354	498	9	benefits	benefit	NOUN
ftr-354	498	10	are	be	AUX
ftr-354	498	11	used	use	VERB
ftr-354	498	12	.	.	PUNCT
ftr-354	499	1	3	3	X
ftr-354	499	2	.	.	X
ftr-354	499	3	equilibrium	equilibrium	NOUN
ftr-354	499	4	in	in	ADP
ftr-354	499	5	the	the	DET
ftr-354	499	6	next	next	ADJ
ftr-354	499	7	chart	chart	NOUN
ftr-354	499	8	,	,	PUNCT
ftr-354	499	9	the	the	DET
ftr-354	499	10	previously	previously	ADV
ftr-354	499	11	constructed	construct	VERB
ftr-354	499	12	demand	demand	NOUN
ftr-354	499	13	and	and	CCONJ
ftr-354	499	14	supply	supply	NOUN
ftr-354	499	15	curves	curve	NOUN
ftr-354	499	16	are	be	AUX
ftr-354	499	17	overlaid	overlay	VERB
ftr-354	499	18	to	to	PART
ftr-354	499	19	determine	determine	VERB
ftr-354	499	20	the	the	DET
ftr-354	499	21	point	point	NOUN
ftr-354	499	22	at	at	ADP
ftr-354	499	23	which	which	PRON
ftr-354	499	24	the	the	DET
ftr-354	499	25	demand	demand	NOUN
ftr-354	499	26	and	and	CCONJ
ftr-354	499	27	supply	supply	NOUN
ftr-354	499	28	are	be	AUX
ftr-354	499	29	in	in	ADP
ftr-354	499	30	equilibrium	equilibrium	NOUN
ftr-354	499	31	.	.	PUNCT
ftr-354	500	1	supply	supply	NOUN
ftr-354	500	2	and	and	CCONJ
ftr-354	500	3	demand	demand	NOUN
ftr-354	500	4	in	in	ADP
ftr-354	500	5	equilibrium	equilibrium	NOUN
ftr-354	500	6	3.5	3.5	NUM
ftr-354	500	7	3.0	3.0	NUM
ftr-354	500	8	2.5	2.5	NUM
ftr-354	500	9	2.0rent	2.0rent	NUM
ftr-354	500	10	1.5	1.5	NUM
ftr-354	500	11	1.0	1.0	NUM
ftr-354	500	12	0.5	0.5	NUM
ftr-354	500	13	0.0	0.0	NUM
ftr-354	500	14	1	1	NUM
ftr-354	500	15	2	2	NUM
ftr-354	500	16	3	3	NUM
ftr-354	500	17	4	4	NUM
ftr-354	500	18	5	5	NUM
ftr-354	500	19	quantity	quantity	NOUN
ftr-354	500	20	of	of	ADP
ftr-354	500	21	leases	lease	NOUN
ftr-354	500	22	at	at	ADP
ftr-354	500	23	rent	rent	NOUN
ftr-354	500	24	of	of	ADP
ftr-354	500	25	2.0	2.0	NUM
ftr-354	500	26	,	,	PUNCT
ftr-354	500	27	where	where	SCONJ
ftr-354	500	28	the	the	DET
ftr-354	500	29	supply	supply	NOUN
ftr-354	500	30	and	and	CCONJ
ftr-354	500	31	the	the	DET
ftr-354	500	32	demand	demand	NOUN
ftr-354	500	33	curves	curve	NOUN
ftr-354	500	34	intersect	intersect	ADJ
ftr-354	500	35	,	,	PUNCT
ftr-354	500	36	the	the	DET
ftr-354	500	37	market	market	NOUN
ftr-354	500	38	for	for	ADP
ftr-354	500	39	the	the	DET
ftr-354	500	40	leased	lease	VERB
ftr-354	500	41	property	property	NOUN
ftr-354	500	42	is	be	AUX
ftr-354	500	43	in	in	ADP
ftr-354	500	44	equilibrium	equilibrium	NOUN
ftr-354	500	45	.	.	PUNCT
ftr-354	501	1	the	the	DET
ftr-354	501	2	quantity	quantity	NOUN
ftr-354	501	3	of	of	ADP
ftr-354	501	4	leases	lease	NOUN
ftr-354	501	5	to	to	ADP
ftr-354	501	6	the	the	DET
ftr-354	501	7	left	left	NOUN
ftr-354	501	8	of	of	ADP
ftr-354	501	9	equilibrium	equilibrium	NOUN
ftr-354	501	10	,	,	PUNCT
ftr-354	501	11	3.0	3.0	NUM
ftr-354	501	12	,	,	PUNCT
ftr-354	501	13	are	be	AUX
ftr-354	501	14	likely	likely	ADJ
ftr-354	501	15	to	to	PART
ftr-354	501	16	be	be	AUX
ftr-354	501	17	entered	enter	VERB
ftr-354	501	18	into	into	ADP
ftr-354	501	19	because	because	SCONJ
ftr-354	501	20	,	,	PUNCT
ftr-354	501	21	until	until	SCONJ
ftr-354	501	22	2.0	2.0	NUM
ftr-354	501	23	of	of	ADP
ftr-354	501	24	rent	rent	NOUN
ftr-354	501	25	is	be	AUX
ftr-354	501	26	reached	reach	VERB
ftr-354	501	27	,	,	PUNCT
ftr-354	501	28	the	the	DET
ftr-354	501	29	rent	rent	NOUN
ftr-354	501	30	expense	expense	NOUN
ftr-354	501	31	paid	pay	VERB
ftr-354	501	32	by	by	ADP
ftr-354	501	33	the	the	DET
ftr-354	501	34	lessee	lessee	NOUN
ftr-354	501	35	and	and	CCONJ
ftr-354	501	36	realized	realize	VERB
ftr-354	501	37	by	by	ADP
ftr-354	501	38	the	the	DET
ftr-354	501	39	lessor	lessor	NOUN
ftr-354	501	40	are	be	AUX
ftr-354	501	41	acceptable	acceptable	ADJ
ftr-354	501	42	to	to	ADP
ftr-354	501	43	both	both	DET
ftr-354	501	44	parties	party	NOUN
ftr-354	501	45	.	.	PUNCT
ftr-354	502	1	in	in	ADP
ftr-354	502	2	other	other	ADJ
ftr-354	502	3	words	word	NOUN
ftr-354	502	4	,	,	PUNCT
ftr-354	502	5	the	the	DET
ftr-354	502	6	quantity	quantity	NOUN
ftr-354	502	7	of	of	ADP
ftr-354	502	8	leases	lease	NOUN
ftr-354	502	9	demanded	demand	VERB
ftr-354	502	10	and	and	CCONJ
ftr-354	502	11	supplied	supply	VERB
ftr-354	502	12	are	be	AUX
ftr-354	502	13	equal	equal	ADJ
ftr-354	502	14	.	.	PUNCT
ftr-354	503	1	beyond	beyond	ADP
ftr-354	503	2	this	this	DET
ftr-354	503	3	point	point	NOUN
ftr-354	503	4	(	(	PUNCT
ftr-354	503	5	to	to	ADP
ftr-354	503	6	the	the	DET
ftr-354	503	7	right	right	NOUN
ftr-354	503	8	of	of	ADP
ftr-354	503	9	equilibrium	equilibrium	NOUN
ftr-354	503	10	)	)	PUNCT
ftr-354	503	11	,	,	PUNCT
ftr-354	503	12	the	the	DET
ftr-354	503	13	rent	rent	NOUN
ftr-354	503	14	sought	seek	VERB
ftr-354	503	15	by	by	ADP
ftr-354	503	16	the	the	DET
ftr-354	503	17	lessor	lessor	NOUN
ftr-354	503	18	is	be	AUX
ftr-354	503	19	incompatible	incompatible	ADJ
ftr-354	503	20	with	with	ADP
ftr-354	503	21	the	the	DET
ftr-354	503	22	rent	rent	NOUN
ftr-354	503	23	that	that	SCONJ
ftr-354	503	24	the	the	DET
ftr-354	503	25	lessee	lessee	NOUN
ftr-354	503	26	is	be	AUX
ftr-354	503	27	willing	willing	ADJ
ftr-354	503	28	to	to	PART
ftr-354	503	29	pay	pay	VERB
ftr-354	503	30	for	for	ADP
ftr-354	503	31	the	the	DET
ftr-354	503	32	additional	additional	ADJ
ftr-354	503	33	leases	lease	NOUN
ftr-354	503	34	.	.	PUNCT
ftr-354	504	1	4	4	X
ftr-354	504	2	.	.	X
ftr-354	504	3	supply	supply	NOUN
ftr-354	504	4	equilibrium	equilibrium	NOUN
ftr-354	504	5	shift	shift	NOUN
ftr-354	504	6	-	-	PUNCT
ftr-354	504	7	deadweight	deadweight	NOUN
ftr-354	504	8	loss	loss	NOUN
ftr-354	504	9	created	create	VERB
ftr-354	504	10	the	the	DET
ftr-354	504	11	next	next	ADJ
ftr-354	504	12	graph	graph	NOUN
ftr-354	504	13	reveals	reveal	VERB
ftr-354	504	14	what	what	PRON
ftr-354	504	15	occurs	occur	VERB
ftr-354	504	16	when	when	SCONJ
ftr-354	504	17	the	the	DET
ftr-354	504	18	lessor	lessor	NOUN
ftr-354	504	19	is	be	AUX
ftr-354	504	20	unable	unable	ADJ
ftr-354	504	21	to	to	PART
ftr-354	504	22	fully	fully	ADV
ftr-354	504	23	utilize	utilize	VERB
ftr-354	504	24	crd	crd	PROPN
ftr-354	504	25	.	.	PUNCT
ftr-354	505	1	the	the	DET
ftr-354	505	2	increase	increase	NOUN
ftr-354	505	3	in	in	ADP
ftr-354	505	4	the	the	DET
ftr-354	505	5	purchase	purchase	NOUN
ftr-354	505	6	price	price	NOUN
ftr-354	505	7	of	of	ADP
ftr-354	505	8	the	the	DET
ftr-354	505	9	leased	lease	VERB
ftr-354	505	10	property	property	NOUN
ftr-354	505	11	resulting	result	VERB
ftr-354	505	12	from	from	ADP
ftr-354	505	13	the	the	DET
ftr-354	505	14	lessor	lessor	NOUN
ftr-354	505	15	's	's	PART
ftr-354	505	16	inability	inability	NOUN
ftr-354	505	17	to	to	PART
ftr-354	505	18	reduce	reduce	VERB
ftr-354	505	19	cost	cost	NOUN
ftr-354	505	20	by	by	ADP
ftr-354	505	21	tax	tax	NOUN
ftr-354	505	22	savings	saving	NOUN
ftr-354	505	23	creates	create	VERB
ftr-354	505	24	a	a	DET
ftr-354	505	25	"	"	PUNCT
ftr-354	505	26	deadweight	deadweight	ADJ
ftr-354	505	27	loss	loss	NOUN
ftr-354	505	28	that	that	PRON
ftr-354	505	29	causes	cause	VERB
ftr-354	505	30	the	the	DET
ftr-354	505	31	acceptable	acceptable	ADJ
ftr-354	505	32	rents	rent	NOUN
ftr-354	505	33	to	to	PART
ftr-354	505	34	increase	increase	VERB
ftr-354	505	35	,	,	PUNCT
ftr-354	505	36	or	or	CCONJ
ftr-354	505	37	to	to	PART
ftr-354	505	38	shift	shift	VERB
ftr-354	505	39	upward	upward	ADV
ftr-354	505	40	on	on	ADP
ftr-354	505	41	the	the	DET
ftr-354	505	42	chart	chart	NOUN
ftr-354	505	43	.	.	PUNCT
ftr-354	506	1	2010	2010	NUM
ftr-354	506	2	]	]	PUNCT
ftr-354	506	3	291	291	NUM
ftr-354	506	4	florida	florida	PROPN
ftr-354	506	5	tax	tax	PROPN
ftr-354	506	6	review	review	PROPN
ftr-354	506	7	equilibrium	equilibrium	NOUN
ftr-354	506	8	shift	shift	VERB
ftr-354	506	9	3.5	3.5	NUM
ftr-354	506	10	.	.	PUNCT
ftr-354	507	1	3.02.5rent	3.02.5rent	NUM
ftr-354	507	2	1.5	1.5	NUM
ftr-354	507	3	1.00.5	1.00.5	NUM
ftr-354	507	4	0.0	0.0	NUM
ftr-354	507	5	1	1	NUM
ftr-354	507	6	2	2	NUM
ftr-354	507	7	3	3	NUM
ftr-354	507	8	4	4	NUM
ftr-354	507	9	5	5	NUM
ftr-354	507	10	quantity	quantity	NOUN
ftr-354	507	11	of	of	ADP
ftr-354	507	12	leases	lease	NOUN
ftr-354	507	13	a	a	DET
ftr-354	507	14	"	"	PUNCT
ftr-354	507	15	deadweight	deadweight	ADJ
ftr-354	507	16	loss	loss	NOUN
ftr-354	507	17	"	"	PUNCT
ftr-354	507	18	is	be	AUX
ftr-354	507	19	the	the	DET
ftr-354	507	20	amount	amount	NOUN
ftr-354	507	21	of	of	ADP
ftr-354	507	22	lost	lost	ADJ
ftr-354	507	23	satisfaction	satisfaction	NOUN
ftr-354	507	24	experienced	experience	VERB
ftr-354	507	25	by	by	ADP
ftr-354	507	26	purchasers	purchaser	NOUN
ftr-354	507	27	and	and	CCONJ
ftr-354	507	28	suppliers	supplier	NOUN
ftr-354	507	29	when	when	SCONJ
ftr-354	507	30	the	the	DET
ftr-354	507	31	cost	cost	NOUN
ftr-354	507	32	of	of	ADP
ftr-354	507	33	supply	supply	NOUN
ftr-354	507	34	increases	increase	NOUN
ftr-354	507	35	.	.	PUNCT
ftr-354	508	1	in	in	ADP
ftr-354	508	2	a	a	DET
ftr-354	508	3	situation	situation	NOUN
ftr-354	508	4	involving	involve	VERB
ftr-354	508	5	a	a	DET
ftr-354	508	6	lessor	lessor	NOUN
ftr-354	508	7	and	and	CCONJ
ftr-354	508	8	lessee	lessee	NOUN
ftr-354	508	9	it	it	PRON
ftr-354	508	10	quantifies	quantify	VERB
ftr-354	508	11	the	the	DET
ftr-354	508	12	reduced	reduced	ADJ
ftr-354	508	13	number	number	NOUN
ftr-354	508	14	of	of	ADP
ftr-354	508	15	leasing	leasing	NOUN
ftr-354	508	16	transactions	transaction	NOUN
ftr-354	508	17	entered	enter	VERB
ftr-354	508	18	into	into	ADP
ftr-354	508	19	because	because	SCONJ
ftr-354	508	20	of	of	ADP
ftr-354	508	21	the	the	DET
ftr-354	508	22	inefficiency	inefficiency	NOUN
ftr-354	508	23	caused	cause	VERB
ftr-354	508	24	by	by	ADP
ftr-354	508	25	unutilized	unutilized	ADJ
ftr-354	508	26	tax	tax	NOUN
ftr-354	508	27	benefits.5	benefits.5	PROPN
ftr-354	508	28	9	9	NUM
ftr-354	508	29	the	the	DET
ftr-354	508	30	deadweight	deadweight	NOUN
ftr-354	508	31	loss	loss	NOUN
ftr-354	508	32	is	be	AUX
ftr-354	508	33	greater	great	ADJ
ftr-354	508	34	if	if	SCONJ
ftr-354	508	35	demand	demand	NOUN
ftr-354	508	36	is	be	AUX
ftr-354	508	37	elastic	elastic	ADJ
ftr-354	508	38	;	;	PUNCT
ftr-354	508	39	that	that	PRON
ftr-354	508	40	is	is	ADV
ftr-354	508	41	,	,	PUNCT
ftr-354	508	42	it	it	PRON
ftr-354	508	43	increases	increase	VERB
ftr-354	508	44	at	at	ADP
ftr-354	508	45	a	a	DET
ftr-354	508	46	greater	great	ADJ
ftr-354	508	47	rate	rate	NOUN
ftr-354	508	48	as	as	ADP
ftr-354	508	49	the	the	DET
ftr-354	508	50	tax	tax	NOUN
ftr-354	508	51	cost	cost	NOUN
ftr-354	508	52	increases	increase	NOUN
ftr-354	508	53	.	.	PUNCT
ftr-354	509	1	increased	increase	VERB
ftr-354	509	2	costs	cost	NOUN
ftr-354	509	3	that	that	PRON
ftr-354	509	4	cause	cause	VERB
ftr-354	509	5	slight	slight	ADJ
ftr-354	509	6	changes	change	NOUN
ftr-354	509	7	to	to	ADP
ftr-354	509	8	equilibrium	equilibrium	NOUN
ftr-354	509	9	will	will	AUX
ftr-354	509	10	have	have	VERB
ftr-354	509	11	little	little	ADJ
ftr-354	509	12	or	or	CCONJ
ftr-354	509	13	no	no	PRON
ftr-354	509	14	effect	effect	NOUN
ftr-354	509	15	on	on	ADP
ftr-354	509	16	the	the	DET
ftr-354	509	17	amount	amount	NOUN
ftr-354	509	18	of	of	ADP
ftr-354	509	19	deadweight	deadweight	NOUN
ftr-354	509	20	loss	loss	NOUN
ftr-354	509	21	.	.	PUNCT
ftr-354	510	1	because	because	SCONJ
ftr-354	510	2	the	the	DET
ftr-354	510	3	lessor	lessor	NOUN
ftr-354	510	4	's	's	PART
ftr-354	510	5	cost	cost	NOUN
ftr-354	510	6	of	of	ADP
ftr-354	510	7	the	the	DET
ftr-354	510	8	leased	lease	VERB
ftr-354	510	9	property	property	NOUN
ftr-354	510	10	increases	increase	NOUN
ftr-354	510	11	,	,	PUNCT
ftr-354	510	12	the	the	DET
ftr-354	510	13	rent	rent	NOUN
ftr-354	510	14	charged	charge	VERB
ftr-354	510	15	would	would	AUX
ftr-354	510	16	have	have	VERB
ftr-354	510	17	to	to	PART
ftr-354	510	18	increase	increase	VERB
ftr-354	510	19	for	for	SCONJ
ftr-354	510	20	the	the	DET
ftr-354	510	21	lessor	lessor	NOUN
ftr-354	510	22	to	to	PART
ftr-354	510	23	realize	realize	VERB
ftr-354	510	24	its	its	PRON
ftr-354	510	25	acceptable	acceptable	ADJ
ftr-354	510	26	roi	roi	NOUN
ftr-354	510	27	.	.	PUNCT
ftr-354	511	1	when	when	SCONJ
ftr-354	511	2	this	this	PRON
ftr-354	511	3	occurs	occur	VERB
ftr-354	511	4	,	,	PUNCT
ftr-354	511	5	the	the	DET
ftr-354	511	6	quantity	quantity	NOUN
ftr-354	511	7	of	of	ADP
ftr-354	511	8	leases	lease	NOUN
ftr-354	511	9	that	that	PRON
ftr-354	511	10	are	be	AUX
ftr-354	511	11	entered	enter	VERB
ftr-354	511	12	into	into	ADP
ftr-354	511	13	,	,	PUNCT
ftr-354	511	14	assuming	assume	VERB
ftr-354	511	15	demand	demand	NOUN
ftr-354	511	16	remains	remain	VERB
ftr-354	511	17	static	static	ADJ
ftr-354	511	18	,	,	PUNCT
ftr-354	511	19	declines	decline	VERB
ftr-354	511	20	by	by	ADP
ftr-354	511	21	10	10	NUM
ftr-354	511	22	%	%	NOUN
ftr-354	511	23	(	(	PUNCT
ftr-354	511	24	.5	.5	NUM
ftr-354	511	25	fewer	few	ADJ
ftr-354	511	26	leases	lease	NOUN
ftr-354	511	27	)	)	PUNCT
ftr-354	511	28	.	.	PUNCT
ftr-354	512	1	only	only	ADV
ftr-354	512	2	if	if	SCONJ
ftr-354	512	3	the	the	DET
ftr-354	512	4	lessor	lessor	NOUN
ftr-354	512	5	were	be	AUX
ftr-354	512	6	able	able	ADJ
ftr-354	512	7	to	to	PART
ftr-354	512	8	increase	increase	VERB
ftr-354	512	9	rent	rent	NOUN
ftr-354	512	10	to	to	PART
ftr-354	512	11	compensate	compensate	VERB
ftr-354	512	12	for	for	ADP
ftr-354	512	13	the	the	DET
ftr-354	512	14	increased	increase	VERB
ftr-354	512	15	cost	cost	NOUN
ftr-354	512	16	from	from	ADP
ftr-354	512	17	unutilized	unutilized	ADJ
ftr-354	512	18	tax	tax	NOUN
ftr-354	512	19	benefits	benefit	NOUN
ftr-354	512	20	,	,	PUNCT
ftr-354	512	21	will	will	AUX
ftr-354	512	22	the	the	DET
ftr-354	512	23	quantity	quantity	NOUN
ftr-354	512	24	of	of	ADP
ftr-354	512	25	leases	lease	NOUN
ftr-354	512	26	remain	remain	VERB
ftr-354	512	27	the	the	DET
ftr-354	512	28	same.60	same.60	PROPN
ftr-354	512	29	in	in	ADP
ftr-354	512	30	either	either	DET
ftr-354	512	31	case	case	NOUN
ftr-354	512	32	,	,	PUNCT
ftr-354	512	33	in	in	ADP
ftr-354	512	34	this	this	DET
ftr-354	512	35	situation	situation	NOUN
ftr-354	512	36	,	,	PUNCT
ftr-354	512	37	either	either	CCONJ
ftr-354	512	38	the	the	DET
ftr-354	512	39	lessor	lessor	NOUN
ftr-354	512	40	or	or	CCONJ
ftr-354	512	41	the	the	DET
ftr-354	512	42	lessee	lessee	NOUN
ftr-354	512	43	would	would	AUX
ftr-354	512	44	be	be	AUX
ftr-354	512	45	worse	bad	ADJ
ftr-354	512	46	off	off	ADV
ftr-354	512	47	.	.	PUNCT
ftr-354	513	1	59	59	NUM
ftr-354	513	2	.	.	PUNCT
ftr-354	514	1	john	john	PROPN
ftr-354	514	2	maynard	maynard	PROPN
ftr-354	514	3	keynes	keynes	PROPN
ftr-354	514	4	explains	explain	VERB
ftr-354	514	5	this	this	PRON
ftr-354	514	6	with	with	ADP
ftr-354	514	7	a	a	DET
ftr-354	514	8	story	story	NOUN
ftr-354	514	9	in	in	ADP
ftr-354	514	10	which	which	PRON
ftr-354	514	11	a	a	DET
ftr-354	514	12	failing	fail	VERB
ftr-354	514	13	business	business	NOUN
ftr-354	514	14	repeatedly	repeatedly	ADV
ftr-354	514	15	raises	raise	VERB
ftr-354	514	16	prices	price	NOUN
ftr-354	514	17	in	in	ADP
ftr-354	514	18	order	order	NOUN
ftr-354	514	19	to	to	PART
ftr-354	514	20	become	become	VERB
ftr-354	514	21	profitable	profitable	ADJ
ftr-354	514	22	,	,	PUNCT
ftr-354	514	23	all	all	DET
ftr-354	514	24	the	the	DET
ftr-354	514	25	while	while	NOUN
ftr-354	514	26	the	the	DET
ftr-354	514	27	higher	high	ADJ
ftr-354	514	28	prices	price	NOUN
ftr-354	514	29	have	have	VERB
ftr-354	514	30	the	the	DET
ftr-354	514	31	effect	effect	NOUN
ftr-354	514	32	of	of	ADP
ftr-354	514	33	increasing	increase	VERB
ftr-354	514	34	the	the	DET
ftr-354	514	35	business	business	NOUN
ftr-354	514	36	's	's	PART
ftr-354	514	37	losses	loss	NOUN
ftr-354	514	38	.	.	PUNCT
ftr-354	515	1	in	in	ADP
ftr-354	515	2	theory	theory	NOUN
ftr-354	515	3	,	,	PUNCT
ftr-354	515	4	if	if	SCONJ
ftr-354	515	5	prices	price	NOUN
ftr-354	515	6	were	be	AUX
ftr-354	515	7	lowered	lower	VERB
ftr-354	515	8	,	,	PUNCT
ftr-354	515	9	sales	sale	NOUN
ftr-354	515	10	may	may	AUX
ftr-354	515	11	increase	increase	VERB
ftr-354	515	12	along	along	ADV
ftr-354	515	13	with	with	ADP
ftr-354	515	14	overall	overall	ADJ
ftr-354	515	15	profits	profit	NOUN
ftr-354	515	16	.	.	PUNCT
ftr-354	516	1	thus	thus	ADV
ftr-354	516	2	,	,	PUNCT
ftr-354	516	3	it	it	PRON
ftr-354	516	4	is	be	AUX
ftr-354	516	5	often	often	ADV
ftr-354	516	6	said	say	VERB
ftr-354	516	7	that	that	SCONJ
ftr-354	516	8	the	the	DET
ftr-354	516	9	economic	economic	ADJ
ftr-354	516	10	effect	effect	NOUN
ftr-354	516	11	of	of	ADP
ftr-354	516	12	a	a	DET
ftr-354	516	13	tax	tax	NOUN
ftr-354	516	14	increase	increase	NOUN
ftr-354	516	15	may	may	AUX
ftr-354	516	16	be	be	AUX
ftr-354	516	17	a	a	DET
ftr-354	516	18	decrease	decrease	NOUN
ftr-354	516	19	tax	tax	NOUN
ftr-354	516	20	revenues	revenue	NOUN
ftr-354	516	21	or	or	CCONJ
ftr-354	516	22	the	the	DET
ftr-354	516	23	economic	economic	ADJ
ftr-354	516	24	effect	effect	NOUN
ftr-354	516	25	of	of	ADP
ftr-354	516	26	a	a	DET
ftr-354	516	27	decrease	decrease	NOUN
ftr-354	516	28	in	in	ADP
ftr-354	516	29	taxation	taxation	NOUN
ftr-354	516	30	may	may	AUX
ftr-354	516	31	be	be	AUX
ftr-354	516	32	an	an	DET
ftr-354	516	33	increase	increase	NOUN
ftr-354	516	34	in	in	ADP
ftr-354	516	35	tax	tax	NOUN
ftr-354	516	36	revenue	revenue	NOUN
ftr-354	516	37	.	.	PUNCT
ftr-354	517	1	john	john	PROPN
ftr-354	517	2	maynard	maynard	PROPN
ftr-354	517	3	keynes	keynes	PROPN
ftr-354	517	4	,	,	PUNCT
ftr-354	517	5	the	the	DET
ftr-354	517	6	collected	collect	VERB
ftr-354	517	7	writings	writing	NOUN
ftr-354	517	8	of	of	ADP
ftr-354	517	9	john	john	PROPN
ftr-354	517	10	maynard	maynard	PROPN
ftr-354	517	11	keynes	keynes	PROPN
ftr-354	517	12	(	(	PUNCT
ftr-354	517	13	macmillan	macmillan	PROPN
ftr-354	517	14	,	,	PUNCT
ftr-354	517	15	cambridge	cambridge	PROPN
ftr-354	517	16	university	university	PROPN
ftr-354	517	17	press	press	NOUN
ftr-354	517	18	,	,	PUNCT
ftr-354	517	19	1972	1972	NUM
ftr-354	517	20	)	)	PUNCT
ftr-354	517	21	.	.	PUNCT
ftr-354	518	1	60	60	NUM
ftr-354	518	2	.	.	PUNCT
ftr-354	519	1	the	the	DET
ftr-354	519	2	extent	extent	NOUN
ftr-354	519	3	to	to	PART
ftr-354	519	4	which	which	PRON
ftr-354	519	5	transactions	transaction	NOUN
ftr-354	519	6	will	will	AUX
ftr-354	519	7	decrease	decrease	VERB
ftr-354	519	8	is	be	AUX
ftr-354	519	9	,	,	PUNCT
ftr-354	519	10	in	in	ADP
ftr-354	519	11	part	part	NOUN
ftr-354	519	12	,	,	PUNCT
ftr-354	519	13	a	a	DET
ftr-354	519	14	function	function	NOUN
ftr-354	519	15	of	of	ADP
ftr-354	519	16	the	the	DET
ftr-354	519	17	"	"	PUNCT
ftr-354	519	18	elasticities	elasticity	NOUN
ftr-354	519	19	.	.	PUNCT
ftr-354	519	20	"	"	PUNCT
ftr-354	520	1	for	for	ADP
ftr-354	520	2	example	example	NOUN
ftr-354	520	3	,	,	PUNCT
ftr-354	520	4	an	an	DET
ftr-354	520	5	inelastic	inelastic	ADJ
ftr-354	520	6	demand	demand	NOUN
ftr-354	520	7	will	will	AUX
ftr-354	520	8	result	result	VERB
ftr-354	520	9	no	no	DET
ftr-354	520	10	decrease	decrease	NOUN
ftr-354	520	11	in	in	ADP
ftr-354	520	12	transactions	transaction	NOUN
ftr-354	520	13	.	.	PUNCT
ftr-354	521	1	292	292	NUM
ftr-354	522	1	[	[	X
ftr-354	522	2	vol	vol	NOUN
ftr-354	522	3	.	.	PUNCT
ftr-354	523	1	10:2	10:2	NUM
ftr-354	523	2	a	a	DET
ftr-354	523	3	proposal	proposal	NOUN
ftr-354	523	4	for	for	ADP
ftr-354	523	5	an	an	DET
ftr-354	523	6	elective	elective	ADJ
ftr-354	523	7	tax	tax	NOUN
ftr-354	523	8	benefits	benefit	NOUN
ftr-354	523	9	transfer	transfer	NOUN
ftr-354	523	10	system	system	NOUN
ftr-354	523	11	5	5	NUM
ftr-354	523	12	.	.	PUNCT
ftr-354	523	13	supply	supply	NOUN
ftr-354	523	14	and	and	CCONJ
ftr-354	523	15	demand	demand	VERB
ftr-354	523	16	equilibrium	equilibrium	NOUN
ftr-354	523	17	shft	shft	PROPN
ftr-354	523	18	---	---	PUNCT
ftr-354	523	19	deadweight	deadweight	ADJ
ftr-354	523	20	loss	loss	NOUN
ftr-354	523	21	eliminated	eliminate	VERB
ftr-354	523	22	the	the	DET
ftr-354	523	23	next	next	ADJ
ftr-354	523	24	chart	chart	NOUN
ftr-354	523	25	demonstrates	demonstrate	VERB
ftr-354	523	26	that	that	SCONJ
ftr-354	523	27	if	if	SCONJ
ftr-354	523	28	the	the	DET
ftr-354	523	29	proposed	propose	VERB
ftr-354	523	30	system	system	NOUN
ftr-354	523	31	were	be	AUX
ftr-354	523	32	adopted	adopt	VERB
ftr-354	523	33	and	and	CCONJ
ftr-354	523	34	the	the	DET
ftr-354	523	35	tax	tax	NOUN
ftr-354	523	36	benefits	benefit	NOUN
ftr-354	523	37	were	be	AUX
ftr-354	523	38	sold	sell	VERB
ftr-354	523	39	to	to	ADP
ftr-354	523	40	the	the	DET
ftr-354	523	41	lessor	lessor	NOUN
ftr-354	523	42	,	,	PUNCT
ftr-354	523	43	the	the	DET
ftr-354	523	44	increased	increase	VERB
ftr-354	523	45	cost	cost	NOUN
ftr-354	523	46	,	,	PUNCT
ftr-354	523	47	expressed	express	VERB
ftr-354	523	48	as	as	ADP
ftr-354	523	49	additional	additional	ADJ
ftr-354	523	50	rent	rent	NOUN
ftr-354	523	51	,	,	PUNCT
ftr-354	523	52	would	would	AUX
ftr-354	523	53	be	be	AUX
ftr-354	523	54	acceptable	acceptable	ADJ
ftr-354	523	55	to	to	ADP
ftr-354	523	56	the	the	DET
ftr-354	523	57	lessee	lessee	NOUN
ftr-354	523	58	because	because	SCONJ
ftr-354	523	59	it	it	PRON
ftr-354	523	60	would	would	AUX
ftr-354	523	61	be	be	AUX
ftr-354	523	62	offset	offset	VERB
ftr-354	523	63	by	by	ADP
ftr-354	523	64	an	an	DET
ftr-354	523	65	equal	equal	ADJ
ftr-354	523	66	amount	amount	NOUN
ftr-354	523	67	of	of	ADP
ftr-354	523	68	tax	tax	NOUN
ftr-354	523	69	savings	saving	NOUN
ftr-354	523	70	.	.	PUNCT
ftr-354	524	1	the	the	DET
ftr-354	524	2	deadweight	deadweight	PROPN
ftr-354	524	3	loss	loss	NOUN
ftr-354	524	4	is	be	AUX
ftr-354	524	5	eliminated	eliminate	VERB
ftr-354	524	6	.	.	PUNCT
ftr-354	525	1	the	the	DET
ftr-354	525	2	equilibrium	equilibrium	NOUN
ftr-354	525	3	point	point	NOUN
ftr-354	525	4	would	would	AUX
ftr-354	525	5	then	then	ADV
ftr-354	525	6	shift	shift	VERB
ftr-354	525	7	back	back	ADV
ftr-354	525	8	to	to	ADP
ftr-354	525	9	the	the	DET
ftr-354	525	10	right	right	NOUN
ftr-354	525	11	because	because	SCONJ
ftr-354	525	12	the	the	DET
ftr-354	525	13	slope	slope	NOUN
ftr-354	525	14	of	of	ADP
ftr-354	525	15	the	the	DET
ftr-354	525	16	demand	demand	NOUN
ftr-354	525	17	curve	curve	NOUN
ftr-354	525	18	would	would	AUX
ftr-354	525	19	also	also	ADV
ftr-354	525	20	shift	shift	VERB
ftr-354	525	21	to	to	ADP
ftr-354	525	22	the	the	DET
ftr-354	525	23	right	right	NOUN
ftr-354	525	24	.	.	PUNCT
ftr-354	526	1	proposed	propose	VERB
ftr-354	526	2	system	system	NOUN
ftr-354	526	3	3.5	3.5	NUM
ftr-354	526	4	3.0	3.0	NUM
ftr-354	526	5	2.5	2.5	NUM
ftr-354	526	6	rent	rent	NOUN
ftr-354	526	7	1.51.0	1.51.0	NUM
ftr-354	526	8	0.5	0.5	NUM
ftr-354	526	9	0.0	0.0	NUM
ftr-354	526	10	1	1	NUM
ftr-354	526	11	2	2	NUM
ftr-354	526	12	3	3	NUM
ftr-354	526	13	4	4	NUM
ftr-354	526	14	5	5	NUM
ftr-354	526	15	quantity	quantity	NOUN
ftr-354	526	16	of	of	ADP
ftr-354	526	17	leases	lease	NOUN
ftr-354	526	18	assuming	assume	VERB
ftr-354	526	19	that	that	SCONJ
ftr-354	526	20	the	the	DET
ftr-354	526	21	full	full	ADJ
ftr-354	526	22	value	value	NOUN
ftr-354	526	23	of	of	ADP
ftr-354	526	24	the	the	DET
ftr-354	526	25	tax	tax	NOUN
ftr-354	526	26	benefits	benefit	NOUN
ftr-354	526	27	are	be	AUX
ftr-354	526	28	exchanged	exchange	VERB
ftr-354	526	29	for	for	ADP
ftr-354	526	30	a	a	DET
ftr-354	526	31	comparable	comparable	ADJ
ftr-354	526	32	amount	amount	NOUN
ftr-354	526	33	of	of	ADP
ftr-354	526	34	rent	rent	NOUN
ftr-354	526	35	,	,	PUNCT
ftr-354	526	36	the	the	DET
ftr-354	526	37	quantity	quantity	NOUN
ftr-354	526	38	of	of	ADP
ftr-354	526	39	leases	lease	NOUN
ftr-354	526	40	entered	enter	VERB
ftr-354	526	41	into	into	ADP
ftr-354	526	42	would	would	AUX
ftr-354	526	43	be	be	AUX
ftr-354	526	44	3.0	3.0	NUM
ftr-354	526	45	,	,	PUNCT
ftr-354	526	46	the	the	DET
ftr-354	526	47	same	same	ADJ
ftr-354	526	48	as	as	ADP
ftr-354	526	49	under	under	ADP
ftr-354	526	50	the	the	DET
ftr-354	526	51	third	third	ADJ
ftr-354	526	52	chart	chart	NOUN
ftr-354	526	53	when	when	SCONJ
ftr-354	526	54	the	the	DET
ftr-354	526	55	lessor	lessor	NOUN
ftr-354	526	56	was	be	AUX
ftr-354	526	57	able	able	ADJ
ftr-354	526	58	to	to	PART
ftr-354	526	59	deduct	deduct	VERB
ftr-354	526	60	all	all	DET
ftr-354	526	61	crd.61	crd.61	NOUN
ftr-354	526	62	v.	v.	ADP
ftr-354	526	63	proposal	proposal	NOUN
ftr-354	526	64	supported	support	VERB
ftr-354	526	65	by	by	ADP
ftr-354	526	66	current	current	ADJ
ftr-354	526	67	statutory	statutory	ADJ
ftr-354	526	68	law	law	NOUN
ftr-354	526	69	a.	a.	NOUN
ftr-354	526	70	tax	tax	NOUN
ftr-354	526	71	benefit	benefit	NOUN
ftr-354	526	72	transfers	transfer	VERB
ftr-354	526	73	the	the	DET
ftr-354	526	74	conference	conference	NOUN
ftr-354	526	75	committee	committee	NOUN
ftr-354	526	76	report	report	NOUN
ftr-354	526	77	accompanying	accompany	VERB
ftr-354	526	78	erta	erta	NOUN
ftr-354	526	79	indicated	indicate	VERB
ftr-354	526	80	that	that	SCONJ
ftr-354	526	81	safe	safe	ADJ
ftr-354	526	82	-	-	PUNCT
ftr-354	526	83	harbor	harbor	NOUN
ftr-354	526	84	leasing	leasing	NOUN
ftr-354	526	85	tax	tax	NOUN
ftr-354	526	86	benefit	benefit	NOUN
ftr-354	526	87	transfers	transfer	NOUN
ftr-354	526	88	violated	violate	VERB
ftr-354	526	89	the	the	DET
ftr-354	526	90	anti	anti	ADJ
ftr-354	526	91	-	-	NOUN
ftr-354	526	92	avoidance	avoidance	NOUN
ftr-354	526	93	,	,	PUNCT
ftr-354	526	94	61	61	NUM
ftr-354	526	95	.	.	PUNCT
ftr-354	527	1	these	these	DET
ftr-354	527	2	examples	example	NOUN
ftr-354	527	3	do	do	AUX
ftr-354	527	4	not	not	PART
ftr-354	527	5	take	take	VERB
ftr-354	527	6	into	into	ADP
ftr-354	527	7	account	account	NOUN
ftr-354	527	8	the	the	DET
ftr-354	527	9	income	income	NOUN
ftr-354	527	10	tax	tax	NOUN
ftr-354	527	11	that	that	PRON
ftr-354	527	12	is	be	AUX
ftr-354	527	13	paid	pay	VERB
ftr-354	527	14	on	on	ADP
ftr-354	527	15	the	the	DET
ftr-354	527	16	rental	rental	ADJ
ftr-354	527	17	income	income	NOUN
ftr-354	527	18	or	or	CCONJ
ftr-354	527	19	the	the	DET
ftr-354	527	20	deductions	deduction	NOUN
ftr-354	527	21	that	that	PRON
ftr-354	527	22	are	be	AUX
ftr-354	527	23	allowed	allow	VERB
ftr-354	527	24	on	on	ADP
ftr-354	527	25	the	the	DET
ftr-354	527	26	rental	rental	ADJ
ftr-354	527	27	expense	expense	NOUN
ftr-354	527	28	because	because	SCONJ
ftr-354	527	29	the	the	DET
ftr-354	527	30	tax	tax	NOUN
ftr-354	527	31	is	be	AUX
ftr-354	527	32	paid	pay	VERB
ftr-354	527	33	on	on	ADP
ftr-354	527	34	the	the	DET
ftr-354	527	35	income	income	NOUN
ftr-354	527	36	or	or	CCONJ
ftr-354	527	37	reduced	reduce	VERB
ftr-354	527	38	by	by	ADP
ftr-354	527	39	the	the	DET
ftr-354	527	40	expense	expense	NOUN
ftr-354	527	41	regardless	regardless	ADV
ftr-354	527	42	of	of	ADP
ftr-354	527	43	whether	whether	SCONJ
ftr-354	527	44	tax	tax	NOUN
ftr-354	527	45	benefits	benefit	NOUN
ftr-354	527	46	are	be	AUX
ftr-354	527	47	utilized	utilize	VERB
ftr-354	527	48	.	.	PUNCT
ftr-354	528	1	2010	2010	NUM
ftr-354	528	2	]	]	PUNCT
ftr-354	528	3	293	293	NUM
ftr-354	528	4	florida	florida	PROPN
ftr-354	528	5	tax	tax	PROPN
ftr-354	528	6	review	review	NOUN
ftr-354	528	7	business	business	NOUN
ftr-354	528	8	purpose	purpose	NOUN
ftr-354	528	9	,	,	PUNCT
ftr-354	528	10	and	and	CCONJ
ftr-354	528	11	sham	sham	ADJ
ftr-354	528	12	transaction	transaction	NOUN
ftr-354	528	13	tenets	tenet	NOUN
ftr-354	528	14	of	of	ADP
ftr-354	528	15	taxation.62	taxation.62	NOUN
ftr-354	528	16	although	although	SCONJ
ftr-354	528	17	current	current	ADJ
ftr-354	528	18	law	law	NOUN
ftr-354	528	19	would	would	AUX
ftr-354	528	20	have	have	VERB
ftr-354	528	21	to	to	PART
ftr-354	528	22	be	be	AUX
ftr-354	528	23	amended	amend	VERB
ftr-354	528	24	to	to	PART
ftr-354	528	25	allow	allow	VERB
ftr-354	528	26	the	the	DET
ftr-354	528	27	proposed	propose	VERB
ftr-354	528	28	sale	sale	NOUN
ftr-354	528	29	of	of	ADP
ftr-354	528	30	tax	tax	NOUN
ftr-354	528	31	benefits	benefit	NOUN
ftr-354	528	32	,	,	PUNCT
ftr-354	528	33	the	the	DET
ftr-354	528	34	following	follow	VERB
ftr-354	528	35	discussion	discussion	NOUN
ftr-354	528	36	explains	explain	VERB
ftr-354	528	37	why	why	SCONJ
ftr-354	528	38	the	the	DET
ftr-354	528	39	proposal	proposal	NOUN
ftr-354	528	40	does	do	AUX
ftr-354	528	41	not	not	PART
ftr-354	528	42	violate	violate	VERB
ftr-354	528	43	any	any	PRON
ftr-354	528	44	of	of	ADP
ftr-354	528	45	these	these	PRON
ftr-354	528	46	(	(	PUNCT
ftr-354	528	47	or	or	CCONJ
ftr-354	528	48	other	other	ADJ
ftr-354	528	49	)	)	PUNCT
ftr-354	528	50	tax	tax	NOUN
ftr-354	528	51	tenets	tenet	NOUN
ftr-354	528	52	.	.	PUNCT
ftr-354	529	1	in	in	ADP
ftr-354	529	2	fact	fact	NOUN
ftr-354	529	3	,	,	PUNCT
ftr-354	529	4	the	the	DET
ftr-354	529	5	proposal	proposal	NOUN
ftr-354	529	6	is	be	AUX
ftr-354	529	7	consistent	consistent	ADJ
ftr-354	529	8	with	with	ADP
ftr-354	529	9	modem	modem	PROPN
ftr-354	529	10	day	day	NOUN
ftr-354	529	11	tax	tax	NOUN
ftr-354	529	12	provisions	provision	NOUN
ftr-354	529	13	that	that	PRON
ftr-354	529	14	permit	permit	VERB
ftr-354	529	15	,	,	PUNCT
ftr-354	529	16	or	or	CCONJ
ftr-354	529	17	in	in	ADP
ftr-354	529	18	some	some	DET
ftr-354	529	19	cases	case	NOUN
ftr-354	529	20	require	require	VERB
ftr-354	529	21	,	,	PUNCT
ftr-354	529	22	the	the	DET
ftr-354	529	23	mobility	mobility	NOUN
ftr-354	529	24	of	of	ADP
ftr-354	529	25	tax	tax	NOUN
ftr-354	529	26	benefits	benefit	NOUN
ftr-354	529	27	and	and	CCONJ
ftr-354	529	28	that	that	PRON
ftr-354	529	29	encourage	encourage	VERB
ftr-354	529	30	transactions	transaction	NOUN
ftr-354	529	31	by	by	ADP
ftr-354	529	32	harnessing	harness	VERB
ftr-354	529	33	tax	tax	NOUN
ftr-354	529	34	avoidance	avoidance	NOUN
ftr-354	529	35	intent	intent	NOUN
ftr-354	529	36	.	.	PUNCT
ftr-354	530	1	the	the	DET
ftr-354	530	2	discussion	discussion	NOUN
ftr-354	530	3	begins	begin	VERB
ftr-354	530	4	with	with	ADP
ftr-354	530	5	a	a	DET
ftr-354	530	6	review	review	NOUN
ftr-354	530	7	of	of	ADP
ftr-354	530	8	statutory	statutory	ADJ
ftr-354	530	9	law	law	NOUN
ftr-354	530	10	relating	relate	VERB
ftr-354	530	11	to	to	AUX
ftr-354	530	12	tax	tax	NOUN
ftr-354	530	13	incentive	incentive	NOUN
ftr-354	530	14	provisions	provision	NOUN
ftr-354	530	15	that	that	PRON
ftr-354	530	16	provide	provide	VERB
ftr-354	530	17	for	for	ADP
ftr-354	530	18	the	the	DET
ftr-354	530	19	purchase	purchase	NOUN
ftr-354	530	20	of	of	ADP
ftr-354	530	21	tax	tax	NOUN
ftr-354	530	22	credits	credit	NOUN
ftr-354	530	23	and	and	CCONJ
ftr-354	530	24	the	the	DET
ftr-354	530	25	transfer	transfer	NOUN
ftr-354	530	26	of	of	ADP
ftr-354	530	27	tax	tax	NOUN
ftr-354	530	28	basis	basis	NOUN
ftr-354	530	29	.	.	PUNCT
ftr-354	531	1	next	next	ADJ
ftr-354	531	2	,	,	PUNCT
ftr-354	531	3	statutory	statutory	ADJ
ftr-354	531	4	provisions	provision	NOUN
ftr-354	531	5	aimed	aim	VERB
ftr-354	531	6	at	at	ADP
ftr-354	531	7	preventing	prevent	VERB
ftr-354	531	8	tax	tax	NOUN
ftr-354	531	9	benefit	benefit	NOUN
ftr-354	531	10	transfers	transfer	NOUN
ftr-354	531	11	when	when	SCONJ
ftr-354	531	12	tax	tax	NOUN
ftr-354	531	13	avoidance	avoidance	NOUN
ftr-354	531	14	is	be	AUX
ftr-354	531	15	evident	evident	ADJ
ftr-354	531	16	will	will	AUX
ftr-354	531	17	be	be	AUX
ftr-354	531	18	examined	examine	VERB
ftr-354	531	19	.	.	PUNCT
ftr-354	532	1	these	these	DET
ftr-354	532	2	discussions	discussion	NOUN
ftr-354	532	3	will	will	AUX
ftr-354	532	4	be	be	AUX
ftr-354	532	5	followed	follow	VERB
ftr-354	532	6	by	by	ADP
ftr-354	532	7	a	a	DET
ftr-354	532	8	brief	brief	ADJ
ftr-354	532	9	analysis	analysis	NOUN
ftr-354	532	10	of	of	ADP
ftr-354	532	11	judicial	judicial	ADJ
ftr-354	532	12	tax	tax	NOUN
ftr-354	532	13	doctrines	doctrine	NOUN
ftr-354	532	14	relating	relate	VERB
ftr-354	532	15	to	to	ADP
ftr-354	532	16	tax	tax	NOUN
ftr-354	532	17	avoidance	avoidance	NOUN
ftr-354	532	18	,	,	PUNCT
ftr-354	532	19	business	business	NOUN
ftr-354	532	20	purpose	purpose	NOUN
ftr-354	532	21	,	,	PUNCT
ftr-354	532	22	and	and	CCONJ
ftr-354	532	23	substance	substance	NOUN
ftr-354	532	24	over	over	ADP
ftr-354	532	25	form	form	NOUN
ftr-354	532	26	.	.	PUNCT
ftr-354	533	1	1	1	X
ftr-354	533	2	.	.	X
ftr-354	533	3	tax	tax	NOUN
ftr-354	533	4	credit	credit	NOUN
ftr-354	533	5	transfers	transfer	NOUN
ftr-354	533	6	current	current	ADJ
ftr-354	533	7	law	law	NOUN
ftr-354	533	8	permits	permit	VERB
ftr-354	533	9	a	a	DET
ftr-354	533	10	tax	tax	NOUN
ftr-354	533	11	-	-	PUNCT
ftr-354	533	12	free	free	ADJ
ftr-354	533	13	acquisition	acquisition	NOUN
ftr-354	533	14	of	of	ADP
ftr-354	533	15	tax	tax	NOUN
ftr-354	533	16	credits	credit	NOUN
ftr-354	533	17	for	for	ADP
ftr-354	533	18	cash	cash	NOUN
ftr-354	533	19	or	or	CCONJ
ftr-354	533	20	other	other	ADJ
ftr-354	533	21	property	property	NOUN
ftr-354	533	22	by	by	ADP
ftr-354	533	23	a	a	DET
ftr-354	533	24	taxpayer	taxpayer	NOUN
ftr-354	533	25	who	who	PRON
ftr-354	533	26	does	do	AUX
ftr-354	533	27	not	not	PART
ftr-354	533	28	hold	hold	VERB
ftr-354	533	29	legal	legal	ADJ
ftr-354	533	30	title	title	NOUN
ftr-354	533	31	to	to	ADP
ftr-354	533	32	the	the	DET
ftr-354	533	33	property	property	NOUN
ftr-354	533	34	generating	generate	VERB
ftr-354	533	35	the	the	DET
ftr-354	533	36	credit	credit	NOUN
ftr-354	533	37	and	and	CCONJ
ftr-354	533	38	who	who	PRON
ftr-354	533	39	may	may	AUX
ftr-354	533	40	have	have	VERB
ftr-354	533	41	no	no	DET
ftr-354	533	42	involvement	involvement	NOUN
ftr-354	533	43	with	with	ADP
ftr-354	533	44	the	the	DET
ftr-354	533	45	activity	activity	NOUN
ftr-354	533	46	in	in	ADP
ftr-354	533	47	which	which	PRON
ftr-354	533	48	the	the	DET
ftr-354	533	49	credit	credit	NOUN
ftr-354	533	50	generating	generating	NOUN
ftr-354	533	51	property	property	NOUN
ftr-354	533	52	is	be	AUX
ftr-354	533	53	employed	employ	VERB
ftr-354	533	54	.	.	PUNCT
ftr-354	534	1	the	the	DET
ftr-354	534	2	new	new	ADJ
ftr-354	534	3	markets	market	NOUN
ftr-354	534	4	tax	tax	NOUN
ftr-354	534	5	credit	credit	NOUN
ftr-354	534	6	and	and	CCONJ
ftr-354	534	7	the	the	DET
ftr-354	534	8	low	low	ADJ
ftr-354	534	9	-	-	PUNCT
ftr-354	534	10	income	income	NOUN
ftr-354	534	11	housing	housing	NOUN
ftr-354	534	12	credit	credit	NOUN
ftr-354	534	13	are	be	AUX
ftr-354	534	14	two	two	NUM
ftr-354	534	15	of	of	ADP
ftr-354	534	16	several	several	ADJ
ftr-354	534	17	examples	example	NOUN
ftr-354	534	18	of	of	ADP
ftr-354	534	19	incentive	incentive	NOUN
ftr-354	534	20	provisions	provision	NOUN
ftr-354	534	21	that	that	PRON
ftr-354	534	22	permit	permit	VERB
ftr-354	534	23	tax	tax	NOUN
ftr-354	534	24	benefit	benefit	NOUN
ftr-354	534	25	transfers	transfer	NOUN
ftr-354	534	26	despite	despite	SCONJ
ftr-354	534	27	the	the	DET
ftr-354	534	28	obvious	obvious	ADJ
ftr-354	534	29	presence	presence	NOUN
ftr-354	534	30	of	of	ADP
ftr-354	534	31	a	a	DET
ftr-354	534	32	tax	tax	NOUN
ftr-354	534	33	avoidance	avoidance	NOUN
ftr-354	534	34	intent	intent	NOUN
ftr-354	534	35	.	.	PUNCT
ftr-354	535	1	the	the	DET
ftr-354	535	2	new	new	ADJ
ftr-354	535	3	markets	market	NOUN
ftr-354	535	4	tax	tax	NOUN
ftr-354	535	5	credit	credit	NOUN
ftr-354	535	6	(	(	PUNCT
ftr-354	535	7	"	"	PUNCT
ftr-354	535	8	nmtc	nmtc	NOUN
ftr-354	535	9	"	"	PUNCT
ftr-354	535	10	)	)	PUNCT
ftr-354	535	11	is	be	AUX
ftr-354	535	12	designed	design	VERB
ftr-354	535	13	"	"	PUNCT
ftr-354	535	14	to	to	PART
ftr-354	535	15	encourage	encourage	VERB
ftr-354	535	16	investors	investor	NOUN
ftr-354	535	17	to	to	PART
ftr-354	535	18	make	make	VERB
ftr-354	535	19	investments	investment	NOUN
ftr-354	535	20	in	in	ADP
ftr-354	535	21	low	low	ADJ
ftr-354	535	22	-	-	PUNCT
ftr-354	535	23	income	income	NOUN
ftr-354	535	24	communities	community	NOUN
ftr-354	535	25	that	that	PRON
ftr-354	535	26	traditionally	traditionally	ADV
ftr-354	535	27	lack	lack	VERB
ftr-354	535	28	access	access	NOUN
ftr-354	535	29	to	to	ADP
ftr-354	535	30	capital	capital	NOUN
ftr-354	535	31	.	.	PUNCT
ftr-354	535	32	"	"	PUNCT
ftr-354	536	1	the	the	DET
ftr-354	536	2	nmtc	nmtc	NOUN
ftr-354	536	3	rules	rule	NOUN
ftr-354	536	4	allow	allow	VERB
ftr-354	536	5	any	any	DET
ftr-354	536	6	"	"	PUNCT
ftr-354	536	7	taxpayer	taxpayer	NOUN
ftr-354	536	8	who	who	PRON
ftr-354	536	9	holds	hold	VERB
ftr-354	536	10	a	a	DET
ftr-354	536	11	qualified	qualified	ADJ
ftr-354	536	12	equity	equity	NOUN
ftr-354	536	13	investment	investment	NOUN
ftr-354	536	14	"	"	PUNCT
ftr-354	536	15	in	in	ADP
ftr-354	536	16	a	a	DET
ftr-354	536	17	"	"	PUNCT
ftr-354	536	18	qualified	qualified	ADJ
ftr-354	536	19	community	community	NOUN
ftr-354	536	20	development	development	NOUN
ftr-354	536	21	entity	entity	NOUN
ftr-354	536	22	"	"	PUNCT
ftr-354	536	23	to	to	PART
ftr-354	536	24	take	take	VERB
ftr-354	536	25	a	a	DET
ftr-354	536	26	tax	tax	NOUN
ftr-354	536	27	credit	credit	NOUN
ftr-354	536	28	,	,	PUNCT
ftr-354	536	29	spread	spread	VERB
ftr-354	536	30	over	over	ADP
ftr-354	536	31	six	six	NUM
ftr-354	536	32	years	year	NOUN
ftr-354	536	33	,	,	PUNCT
ftr-354	536	34	equal	equal	ADJ
ftr-354	536	35	to	to	ADP
ftr-354	536	36	approximately	approximately	ADV
ftr-354	536	37	39	39	NUM
ftr-354	536	38	%	%	NOUN
ftr-354	536	39	of	of	ADP
ftr-354	536	40	the	the	DET
ftr-354	536	41	taxpayer	taxpayer	NOUN
ftr-354	536	42	's	's	PART
ftr-354	536	43	investment.s	investment.s	NOUN
ftr-354	536	44	congress	congress	PROPN
ftr-354	536	45	designed	design	VERB
ftr-354	536	46	the	the	DET
ftr-354	536	47	nmtc	nmtc	NOUN
ftr-354	536	48	to	to	PART
ftr-354	536	49	provide	provide	VERB
ftr-354	536	50	an	an	DET
ftr-354	536	51	inducement	inducement	NOUN
ftr-354	536	52	that	that	SCONJ
ftr-354	536	53	a	a	DET
ftr-354	536	54	development	development	NOUN
ftr-354	536	55	entity	entity	NOUN
ftr-354	536	56	may	may	AUX
ftr-354	536	57	employ	employ	VERB
ftr-354	536	58	to	to	PART
ftr-354	536	59	raise	raise	VERB
ftr-354	536	60	capital	capital	NOUN
ftr-354	536	61	for	for	ADP
ftr-354	536	62	the	the	DET
ftr-354	536	63	development	development	NOUN
ftr-354	536	64	of	of	ADP
ftr-354	536	65	low	low	ADJ
ftr-354	536	66	-	-	PUNCT
ftr-354	536	67	income	income	NOUN
ftr-354	536	68	community	community	NOUN
ftr-354	536	69	projects	project	NOUN
ftr-354	536	70	.	.	PUNCT
ftr-354	537	1	through	through	ADP
ftr-354	537	2	the	the	DET
ftr-354	537	3	end	end	NOUN
ftr-354	537	4	of	of	ADP
ftr-354	537	5	2008	2008	NUM
ftr-354	537	6	,	,	PUNCT
ftr-354	537	7	a	a	DET
ftr-354	537	8	total	total	NOUN
ftr-354	537	9	of	of	ADP
ftr-354	537	10	$	$	SYM
ftr-354	537	11	19.5	19.5	NUM
ftr-354	537	12	billion	billion	NUM
ftr-354	537	13	of	of	ADP
ftr-354	537	14	nmtc	nmtc	NOUN
ftr-354	537	15	have	have	AUX
ftr-354	537	16	been	be	AUX
ftr-354	537	17	awarded	award	VERB
ftr-354	537	18	to	to	ADP
ftr-354	537	19	364	364	NUM
ftr-354	537	20	applicants	applicant	NOUN
ftr-354	537	21	.	.	PUNCT
ftr-354	538	1	6	6	NUM
ftr-354	538	2	62	62	NUM
ftr-354	538	3	.	.	PUNCT
ftr-354	539	1	see	see	VERB
ftr-354	539	2	discussion	discussion	NOUN
ftr-354	539	3	of	of	ADP
ftr-354	539	4	erta	erta	NOUN
ftr-354	539	5	at	at	ADP
ftr-354	539	6	§	§	PROPN
ftr-354	539	7	i	i	PROPN
ftr-354	539	8	,	,	PUNCT
ftr-354	539	9	hereof	hereof	ADJ
ftr-354	539	10	.	.	PUNCT
ftr-354	540	1	63	63	NUM
ftr-354	540	2	.	.	PUNCT
ftr-354	541	1	other	other	ADJ
ftr-354	541	2	tax	tax	NOUN
ftr-354	541	3	incentives	incentive	NOUN
ftr-354	541	4	are	be	AUX
ftr-354	541	5	also	also	ADV
ftr-354	541	6	available	available	ADJ
ftr-354	541	7	when	when	SCONJ
ftr-354	541	8	taxpayers	taxpayer	NOUN
ftr-354	541	9	make	make	VERB
ftr-354	541	10	loans	loan	NOUN
ftr-354	541	11	to	to	ADP
ftr-354	541	12	,	,	PUNCT
ftr-354	541	13	or	or	CCONJ
ftr-354	541	14	equity	equity	NOUN
ftr-354	541	15	investments	investment	NOUN
ftr-354	541	16	in	in	ADP
ftr-354	541	17	,	,	PUNCT
ftr-354	541	18	small	small	ADJ
ftr-354	541	19	businesses	business	NOUN
ftr-354	541	20	owned	own	VERB
ftr-354	541	21	by	by	ADP
ftr-354	541	22	socially	socially	ADV
ftr-354	541	23	or	or	CCONJ
ftr-354	541	24	economically	economically	ADV
ftr-354	541	25	disadvantaged	disadvantaged	ADJ
ftr-354	541	26	persons	person	NOUN
ftr-354	541	27	certain	certain	ADJ
ftr-354	541	28	and	and	CCONJ
ftr-354	541	29	licensed	license	VERB
ftr-354	541	30	by	by	ADP
ftr-354	541	31	the	the	DET
ftr-354	541	32	small	small	PROPN
ftr-354	541	33	business	business	PROPN
ftr-354	541	34	administration	administration	NOUN
ftr-354	541	35	.	.	PUNCT
ftr-354	542	1	64	64	NUM
ftr-354	542	2	.	.	PUNCT
ftr-354	543	1	irc	irc	PROPN
ftr-354	543	2	§	§	PROPN
ftr-354	543	3	45d	45d	PROPN
ftr-354	543	4	.	.	PUNCT
ftr-354	544	1	the	the	DET
ftr-354	544	2	community	community	NOUN
ftr-354	544	3	renewal	renewal	NOUN
ftr-354	544	4	tax	tax	NOUN
ftr-354	544	5	relief	relief	NOUN
ftr-354	544	6	act	act	NOUN
ftr-354	544	7	of	of	ADP
ftr-354	544	8	2000	2000	NUM
ftr-354	544	9	,	,	PUNCT
ftr-354	544	10	pub	pub	NOUN
ftr-354	544	11	.	.	PUNCT
ftr-354	545	1	l.	l.	PROPN
ftr-354	545	2	no	no	INTJ
ftr-354	545	3	.	.	PROPN
ftr-354	546	1	106	106	NUM
ftr-354	546	2	-	-	SYM
ftr-354	546	3	554	554	NUM
ftr-354	546	4	,	,	PUNCT
ftr-354	546	5	§	§	PROPN
ftr-354	546	6	121(a	121(a	PROPN
ftr-354	546	7	)	)	PUNCT
ftr-354	546	8	,	,	PUNCT
ftr-354	546	9	114	114	NUM
ftr-354	546	10	stat	stat	NOUN
ftr-354	546	11	.	.	PUNCT
ftr-354	547	1	2763	2763	NUM
ftr-354	547	2	(	(	PUNCT
ftr-354	547	3	2000	2000	NUM
ftr-354	547	4	)	)	PUNCT
ftr-354	547	5	.	.	PUNCT
ftr-354	548	1	gao	gao	PROPN
ftr-354	548	2	report	report	PROPN
ftr-354	548	3	,	,	PUNCT
ftr-354	548	4	"	"	PUNCT
ftr-354	548	5	new	new	ADJ
ftr-354	548	6	markets	market	NOUN
ftr-354	548	7	tax	tax	NOUN
ftr-354	548	8	credit	credit	NOUN
ftr-354	548	9	,	,	PUNCT
ftr-354	548	10	"	"	PUNCT
ftr-354	548	11	apr	apr	NOUN
ftr-354	548	12	.	.	PROPN
ftr-354	548	13	2009	2009	NUM
ftr-354	548	14	,	,	PUNCT
ftr-354	548	15	gao-09	gao-09	PROPN
ftr-354	548	16	-	-	SYM
ftr-354	548	17	536	536	NUM
ftr-354	548	18	.	.	PUNCT
ftr-354	549	1	65	65	NUM
ftr-354	549	2	.	.	PUNCT
ftr-354	549	3	irc	irc	PROPN
ftr-354	549	4	§	§	PROPN
ftr-354	549	5	45d	45d	PROPN
ftr-354	549	6	.	.	PUNCT
ftr-354	550	1	66	66	NUM
ftr-354	550	2	.	.	PUNCT
ftr-354	551	1	community	community	NOUN
ftr-354	551	2	development	development	PROPN
ftr-354	551	3	financial	financial	PROPN
ftr-354	551	4	institutions	institution	NOUN
ftr-354	551	5	fund	fund	PROPN
ftr-354	551	6	,	,	PUNCT
ftr-354	551	7	new	new	ADJ
ftr-354	551	8	markets	market	NOUN
ftr-354	551	9	tax	tax	NOUN
ftr-354	551	10	credit	credit	NOUN
ftr-354	551	11	program	program	NOUN
ftr-354	551	12	,	,	PUNCT
ftr-354	551	13	available	available	ADJ
ftr-354	551	14	at	at	ADP
ftr-354	551	15	www.cdfifund.gov/whatwe-do/programs-id.asp	www.cdfifund.gov/whatwe-do/programs-id.asp	PROPN
ftr-354	551	16	?	?	PUNCT
ftr-354	552	1	programld-5	programld-5	PROPN
ftr-354	552	2	,	,	PUNCT
ftr-354	552	3	last	last	ADJ
ftr-354	552	4	revised	revise	VERB
ftr-354	552	5	aug	aug	PROPN
ftr-354	552	6	.	.	PROPN
ftr-354	552	7	17	17	NUM
ftr-354	552	8	,	,	PUNCT
ftr-354	552	9	2009	2009	NUM
ftr-354	552	10	.	.	PUNCT
ftr-354	553	1	294	294	NUM
ftr-354	554	1	[	[	X
ftr-354	554	2	vol	vol	NOUN
ftr-354	554	3	.	.	PUNCT
ftr-354	555	1	10:2	10:2	NUM
ftr-354	555	2	a	a	DET
ftr-354	555	3	proposal	proposal	NOUN
ftr-354	555	4	for	for	ADP
ftr-354	555	5	an	an	DET
ftr-354	555	6	elective	elective	ADJ
ftr-354	555	7	tax	tax	NOUN
ftr-354	555	8	benefits	benefit	NOUN
ftr-354	555	9	transfer	transfer	NOUN
ftr-354	555	10	system	system	NOUN
ftr-354	555	11	the	the	DET
ftr-354	555	12	low	low	ADJ
ftr-354	555	13	-	-	PUNCT
ftr-354	555	14	income	income	NOUN
ftr-354	555	15	housing	housing	NOUN
ftr-354	555	16	credit	credit	NOUN
ftr-354	555	17	(	(	PUNCT
ftr-354	555	18	"	"	PUNCT
ftr-354	555	19	lihc	lihc	ADJ
ftr-354	555	20	"	"	PUNCT
ftr-354	555	21	)	)	PUNCT
ftr-354	555	22	has	have	VERB
ftr-354	555	23	a	a	DET
ftr-354	555	24	similar	similar	ADJ
ftr-354	555	25	purpose	purpose	NOUN
ftr-354	555	26	.	.	PUNCT
ftr-354	556	1	it	it	PRON
ftr-354	556	2	is	be	AUX
ftr-354	556	3	designed	design	VERB
ftr-354	556	4	to	to	PART
ftr-354	556	5	be	be	AUX
ftr-354	556	6	an	an	DET
ftr-354	556	7	"	"	PUNCT
ftr-354	556	8	efficient	efficient	ADJ
ftr-354	556	9	mechanism	mechanism	NOUN
ftr-354	556	10	for	for	ADP
ftr-354	556	11	encouraging	encourage	VERB
ftr-354	556	12	the	the	DET
ftr-354	556	13	production	production	NOUN
ftr-354	556	14	of	of	ADP
ftr-354	556	15	low	low	ADJ
ftr-354	556	16	-	-	PUNCT
ftr-354	556	17	income	income	NOUN
ftr-354	556	18	rental	rental	ADJ
ftr-354	556	19	housing	housing	NOUN
ftr-354	556	20	.	.	PUNCT
ftr-354	557	1	"67	"67	PUNCT
ftr-354	558	1	the	the	DET
ftr-354	558	2	report	report	NOUN
ftr-354	558	3	of	of	ADP
ftr-354	558	4	the	the	DET
ftr-354	558	5	senate	senate	PROPN
ftr-354	558	6	finance	finance	PROPN
ftr-354	558	7	committee	committee	PROPN
ftr-354	558	8	that	that	PRON
ftr-354	558	9	accompanied	accompany	VERB
ftr-354	558	10	the	the	DET
ftr-354	558	11	legislation	legislation	NOUN
ftr-354	558	12	,	,	PUNCT
ftr-354	558	13	describe	describe	VERB
ftr-354	558	14	the	the	DET
ftr-354	558	15	intended	intend	VERB
ftr-354	558	16	efficiency	efficiency	NOUN
ftr-354	558	17	and	and	CCONJ
ftr-354	558	18	incentive	incentive	NOUN
ftr-354	558	19	aspects	aspect	NOUN
ftr-354	558	20	of	of	ADP
ftr-354	558	21	the	the	DET
ftr-354	558	22	legislation	legislation	NOUN
ftr-354	558	23	:	:	PUNCT
ftr-354	558	24	"	"	PUNCT
ftr-354	558	25	the	the	DET
ftr-354	558	26	committee	committee	NOUN
ftr-354	558	27	is	be	AUX
ftr-354	558	28	concerned	concern	VERB
ftr-354	558	29	that	that	SCONJ
ftr-354	558	30	the	the	DET
ftr-354	558	31	existing	exist	VERB
ftr-354	558	32	tax	tax	NOUN
ftr-354	558	33	preferences	preference	NOUN
ftr-354	558	34	for	for	ADP
ftr-354	558	35	low	low	ADJ
ftr-354	558	36	-	-	PUNCT
ftr-354	558	37	income	income	NOUN
ftr-354	558	38	rental	rental	ADJ
ftr-354	558	39	housing	housing	NOUN
ftr-354	558	40	have	have	AUX
ftr-354	558	41	not	not	PART
ftr-354	558	42	been	be	AUX
ftr-354	558	43	effective	effective	ADJ
ftr-354	558	44	in	in	ADP
ftr-354	558	45	providing	provide	VERB
ftr-354	558	46	affordable	affordable	ADJ
ftr-354	558	47	housing	housing	NOUN
ftr-354	558	48	for	for	ADP
ftr-354	558	49	low	low	ADJ
ftr-354	558	50	-	-	PUNCT
ftr-354	558	51	income	income	NOUN
ftr-354	558	52	individuals	individual	NOUN
ftr-354	558	53	.	.	PUNCT
ftr-354	559	1	the	the	DET
ftr-354	559	2	committee	committee	NOUN
ftr-354	559	3	believes	believe	VERB
ftr-354	559	4	a	a	DET
ftr-354	559	5	more	more	ADV
ftr-354	559	6	efficient	efficient	ADJ
ftr-354	559	7	mechanism	mechanism	NOUN
ftr-354	559	8	for	for	ADP
ftr-354	559	9	encouraging	encourage	VERB
ftr-354	559	10	the	the	DET
ftr-354	559	11	production	production	NOUN
ftr-354	559	12	of	of	ADP
ftr-354	559	13	low	low	ADJ
ftr-354	559	14	-	-	PUNCT
ftr-354	559	15	income	income	NOUN
ftr-354	559	16	rental	rental	NOUN
ftr-354	559	17	housing	housing	NOUN
ftr-354	559	18	can	can	AUX
ftr-354	559	19	be	be	AUX
ftr-354	559	20	designed	design	VERB
ftr-354	559	21	than	than	ADP
ftr-354	559	22	the	the	DET
ftr-354	559	23	variety	variety	NOUN
ftr-354	559	24	of	of	ADP
ftr-354	559	25	subsidies	subsidy	NOUN
ftr-354	559	26	existing	exist	VERB
ftr-354	559	27	under	under	ADP
ftr-354	559	28	present	present	ADJ
ftr-354	559	29	law	law	NOUN
ftr-354	559	30	.	.	PUNCT
ftr-354	560	1	"68	"68	NOUN
ftr-354	561	1	the	the	DET
ftr-354	561	2	lihc	lihc	PROPN
ftr-354	561	3	may	may	AUX
ftr-354	561	4	be	be	AUX
ftr-354	561	5	claimed	claim	VERB
ftr-354	561	6	with	with	ADP
ftr-354	561	7	respect	respect	NOUN
ftr-354	561	8	to	to	ADP
ftr-354	561	9	newly	newly	ADV
ftr-354	561	10	constructed	construct	VERB
ftr-354	561	11	or	or	CCONJ
ftr-354	561	12	substantially	substantially	ADV
ftr-354	561	13	rehabilitated	rehabilitate	VERB
ftr-354	561	14	qualified	qualified	ADJ
ftr-354	561	15	low	low	ADJ
ftr-354	561	16	-	-	PUNCT
ftr-354	561	17	income	income	NOUN
ftr-354	561	18	housing	housing	NOUN
ftr-354	561	19	.	.	PUNCT
ftr-354	562	1	the	the	DET
ftr-354	562	2	credit	credit	NOUN
ftr-354	562	3	is	be	AUX
ftr-354	562	4	available	available	ADJ
ftr-354	562	5	to	to	ADP
ftr-354	562	6	any	any	DET
ftr-354	562	7	taxpayer	taxpayer	NOUN
ftr-354	562	8	having	have	VERB
ftr-354	562	9	a	a	DET
ftr-354	562	10	beneficial	beneficial	ADJ
ftr-354	562	11	interest	interest	NOUN
ftr-354	562	12	in	in	ADP
ftr-354	562	13	a	a	DET
ftr-354	562	14	special	special	ADJ
ftr-354	562	15	purpose	purpose	NOUN
ftr-354	562	16	trust	trust	NOUN
ftr-354	562	17	,	,	PUNCT
ftr-354	562	18	which	which	PRON
ftr-354	562	19	is	be	AUX
ftr-354	562	20	the	the	DET
ftr-354	562	21	customary	customary	ADJ
ftr-354	562	22	vehicle	vehicle	NOUN
ftr-354	562	23	for	for	ADP
ftr-354	562	24	holding	hold	VERB
ftr-354	562	25	title	title	NOUN
ftr-354	562	26	to	to	ADP
ftr-354	562	27	the	the	DET
ftr-354	562	28	property	property	NOUN
ftr-354	562	29	.	.	PUNCT
ftr-354	563	1	the	the	DET
ftr-354	563	2	credit	credit	NOUN
ftr-354	563	3	is	be	AUX
ftr-354	563	4	equal	equal	ADJ
ftr-354	563	5	to	to	ADP
ftr-354	563	6	the	the	DET
ftr-354	563	7	"	"	PUNCT
ftr-354	563	8	applicable	applicable	ADJ
ftr-354	563	9	percentage	percentage	NOUN
ftr-354	563	10	"	"	PUNCT
ftr-354	563	11	of	of	ADP
ftr-354	563	12	the	the	DET
ftr-354	563	13	"	"	PUNCT
ftr-354	563	14	qualified	qualified	ADJ
ftr-354	563	15	basis	basis	NOUN
ftr-354	563	16	of	of	ADP
ftr-354	563	17	each	each	DET
ftr-354	563	18	qualified	qualified	ADJ
ftr-354	563	19	low	low	ADJ
ftr-354	563	20	-	-	PUNCT
ftr-354	563	21	income	income	NOUN
ftr-354	563	22	building	building	NOUN
ftr-354	563	23	.	.	PUNCT
ftr-354	563	24	"	"	PUNCT
ftr-354	564	1	in	in	ADP
ftr-354	564	2	general	general	ADJ
ftr-354	564	3	,	,	PUNCT
ftr-354	564	4	the	the	DET
ftr-354	564	5	applicable	applicable	ADJ
ftr-354	564	6	percentage	percentage	NOUN
ftr-354	564	7	for	for	ADP
ftr-354	564	8	any	any	DET
ftr-354	564	9	month	month	NOUN
ftr-354	564	10	is	be	AUX
ftr-354	564	11	the	the	DET
ftr-354	564	12	percentage	percentage	NOUN
ftr-354	564	13	which	which	PRON
ftr-354	564	14	will	will	AUX
ftr-354	564	15	yield	yield	VERB
ftr-354	564	16	over	over	ADP
ftr-354	564	17	a	a	DET
ftr-354	564	18	10	10	NUM
ftr-354	564	19	-	-	PUNCT
ftr-354	564	20	year	year	NOUN
ftr-354	564	21	period	period	NOUN
ftr-354	564	22	amounts	amount	NOUN
ftr-354	564	23	of	of	ADP
ftr-354	564	24	credit	credit	NOUN
ftr-354	564	25	which	which	PRON
ftr-354	564	26	will	will	AUX
ftr-354	564	27	have	have	VERB
ftr-354	564	28	a	a	DET
ftr-354	564	29	present	present	ADJ
ftr-354	564	30	value	value	NOUN
ftr-354	564	31	equal	equal	ADJ
ftr-354	564	32	up	up	ADP
ftr-354	564	33	to	to	PART
ftr-354	564	34	70	70	NUM
ftr-354	564	35	%	%	NOUN
ftr-354	564	36	of	of	ADP
ftr-354	564	37	the	the	DET
ftr-354	564	38	qualified	qualified	ADJ
ftr-354	564	39	basis	basis	NOUN
ftr-354	564	40	of	of	ADP
ftr-354	564	41	the	the	DET
ftr-354	564	42	low	low	ADJ
ftr-354	564	43	-	-	PUNCT
ftr-354	564	44	income	income	NOUN
ftr-354	564	45	building	building	NOUN
ftr-354	564	46	.	.	PUNCT
ftr-354	565	1	the	the	DET
ftr-354	565	2	credit	credit	NOUN
ftr-354	565	3	may	may	AUX
ftr-354	565	4	be	be	AUX
ftr-354	565	5	transferred	transfer	VERB
ftr-354	565	6	by	by	ADP
ftr-354	565	7	acquiring	acquire	VERB
ftr-354	565	8	the	the	DET
ftr-354	565	9	underlying	underlie	VERB
ftr-354	565	10	property	property	NOUN
ftr-354	565	11	.	.	PUNCT
ftr-354	566	1	a	a	DET
ftr-354	566	2	taxpayer	taxpayer	NOUN
ftr-354	566	3	who	who	PRON
ftr-354	566	4	purchases	purchase	VERB
ftr-354	566	5	a	a	DET
ftr-354	566	6	building	building	NOUN
ftr-354	566	7	is	be	AUX
ftr-354	566	8	entitled	entitle	VERB
ftr-354	566	9	to	to	ADP
ftr-354	566	10	the	the	DET
ftr-354	566	11	credit	credit	NOUN
ftr-354	566	12	to	to	PART
ftr-354	566	13	which	which	PRON
ftr-354	566	14	the	the	DET
ftr-354	566	15	prior	prior	ADJ
ftr-354	566	16	owner	owner	NOUN
ftr-354	566	17	of	of	ADP
ftr-354	566	18	property	property	NOUN
ftr-354	566	19	was	be	AUX
ftr-354	566	20	entitled	entitle	VERB
ftr-354	566	21	.	.	PUNCT
ftr-354	567	1	the	the	DET
ftr-354	567	2	intention	intention	NOUN
ftr-354	567	3	of	of	ADP
ftr-354	567	4	taxpayers	taxpayer	NOUN
ftr-354	567	5	who	who	PRON
ftr-354	567	6	invest	invest	VERB
ftr-354	567	7	in	in	ADP
ftr-354	567	8	the	the	DET
ftr-354	567	9	properties	property	NOUN
ftr-354	567	10	qualifying	qualify	VERB
ftr-354	567	11	for	for	ADP
ftr-354	567	12	either	either	CCONJ
ftr-354	567	13	the	the	DET
ftr-354	567	14	nmtc	nmtc	NOUN
ftr-354	567	15	or	or	CCONJ
ftr-354	567	16	the	the	DET
ftr-354	567	17	lihc	lihc	PROPN
ftr-354	567	18	is	be	AUX
ftr-354	567	19	to	to	PART
ftr-354	567	20	reduce	reduce	VERB
ftr-354	567	21	their	their	PRON
ftr-354	567	22	tax	tax	NOUN
ftr-354	567	23	liability	liability	NOUN
ftr-354	567	24	.	.	PUNCT
ftr-354	568	1	the	the	DET
ftr-354	568	2	credit	credit	NOUN
ftr-354	568	3	acquisitions	acquisition	NOUN
ftr-354	568	4	,	,	PUNCT
ftr-354	568	5	however	however	ADV
ftr-354	568	6	,	,	PUNCT
ftr-354	568	7	are	be	AUX
ftr-354	568	8	accompanied	accompany	VERB
ftr-354	568	9	by	by	ADP
ftr-354	568	10	bona	bona	ADJ
ftr-354	568	11	fide	fide	ADJ
ftr-354	568	12	investments	investment	NOUN
ftr-354	568	13	that	that	PRON
ftr-354	568	14	achieve	achieve	VERB
ftr-354	568	15	a	a	DET
ftr-354	568	16	congressional	congressional	ADJ
ftr-354	568	17	objective	objective	NOUN
ftr-354	568	18	.	.	PUNCT
ftr-354	569	1	nonetheless	nonetheless	ADV
ftr-354	569	2	,	,	PUNCT
ftr-354	569	3	the	the	DET
ftr-354	569	4	investor	investor	NOUN
ftr-354	569	5	has	have	VERB
ftr-354	569	6	a	a	DET
ftr-354	569	7	relationship	relationship	NOUN
ftr-354	569	8	to	to	ADP
ftr-354	569	9	the	the	DET
ftr-354	569	10	credit	credit	NOUN
ftr-354	569	11	generating	generating	NOUN
ftr-354	569	12	property	property	NOUN
ftr-354	569	13	not	not	PART
ftr-354	569	14	unlike	unlike	ADP
ftr-354	569	15	the	the	DET
ftr-354	569	16	relationship	relationship	NOUN
ftr-354	569	17	that	that	PRON
ftr-354	569	18	a	a	DET
ftr-354	569	19	passive	passive	ADJ
ftr-354	569	20	investor	investor	NOUN
ftr-354	569	21	has	have	VERB
ftr-354	569	22	in	in	ADP
ftr-354	569	23	property	property	NOUN
ftr-354	569	24	held	hold	VERB
ftr-354	569	25	by	by	ADP
ftr-354	569	26	a	a	DET
ftr-354	569	27	publicly	publicly	ADV
ftr-354	569	28	traded	trade	VERB
ftr-354	569	29	corporation	corporation	NOUN
ftr-354	569	30	.	.	PUNCT
ftr-354	570	1	the	the	DET
ftr-354	570	2	taxpayer	taxpayer	NOUN
ftr-354	570	3	to	to	PART
ftr-354	570	4	whom	whom	PRON
ftr-354	570	5	the	the	DET
ftr-354	570	6	credit	credit	NOUN
ftr-354	570	7	is	be	AUX
ftr-354	570	8	transferred	transfer	VERB
ftr-354	570	9	does	do	AUX
ftr-354	570	10	not	not	PART
ftr-354	570	11	hold	hold	VERB
ftr-354	570	12	title	title	NOUN
ftr-354	570	13	to	to	ADP
ftr-354	570	14	the	the	DET
ftr-354	570	15	property	property	NOUN
ftr-354	570	16	that	that	PRON
ftr-354	570	17	generates	generate	VERB
ftr-354	570	18	the	the	DET
ftr-354	570	19	credit	credit	NOUN
ftr-354	570	20	nor	nor	CCONJ
ftr-354	570	21	does	do	AUX
ftr-354	570	22	the	the	DET
ftr-354	570	23	taxpayer	taxpayer	NOUN
ftr-354	570	24	have	have	VERB
ftr-354	570	25	to	to	PART
ftr-354	570	26	be	be	AUX
ftr-354	570	27	involved	involve	VERB
ftr-354	570	28	in	in	ADP
ftr-354	570	29	the	the	DET
ftr-354	570	30	activity	activity	NOUN
ftr-354	570	31	in	in	ADP
ftr-354	570	32	which	which	PRON
ftr-354	570	33	the	the	DET
ftr-354	570	34	property	property	NOUN
ftr-354	570	35	was	be	AUX
ftr-354	570	36	employed	employ	VERB
ftr-354	570	37	.	.	PUNCT
ftr-354	571	1	both	both	PRON
ftr-354	571	2	of	of	ADP
ftr-354	571	3	these	these	DET
ftr-354	571	4	provisions	provision	NOUN
ftr-354	571	5	,	,	PUNCT
ftr-354	571	6	and	and	CCONJ
ftr-354	571	7	the	the	DET
ftr-354	571	8	several	several	ADJ
ftr-354	571	9	others	other	NOUN
ftr-354	571	10	that	that	PRON
ftr-354	571	11	are	be	AUX
ftr-354	571	12	similar	similar	ADJ
ftr-354	571	13	in	in	ADP
ftr-354	571	14	their	their	PRON
ftr-354	571	15	scope	scope	NOUN
ftr-354	571	16	,	,	PUNCT
ftr-354	571	17	do	do	AUX
ftr-354	571	18	not	not	PART
ftr-354	571	19	restrict	restrict	VERB
ftr-354	571	20	sale	sale	NOUN
ftr-354	571	21	of	of	ADP
ftr-354	571	22	credits	credit	NOUN
ftr-354	571	23	to	to	ADP
ftr-354	571	24	a	a	DET
ftr-354	571	25	counterparty	counterparty	NOUN
ftr-354	571	26	in	in	ADP
ftr-354	571	27	a	a	DET
ftr-354	571	28	transaction	transaction	NOUN
ftr-354	571	29	involving	involve	VERB
ftr-354	571	30	the	the	DET
ftr-354	571	31	lease	lease	NOUN
ftr-354	571	32	of	of	ADP
ftr-354	571	33	property	property	NOUN
ftr-354	571	34	.	.	PUNCT
ftr-354	572	1	thus	thus	ADV
ftr-354	572	2	,	,	PUNCT
ftr-354	572	3	in	in	ADP
ftr-354	572	4	this	this	DET
ftr-354	572	5	respect	respect	NOUN
ftr-354	572	6	,	,	PUNCT
ftr-354	572	7	they	they	PRON
ftr-354	572	8	are	be	AUX
ftr-354	572	9	considerably	considerably	ADV
ftr-354	572	10	more	more	ADV
ftr-354	572	11	liberal	liberal	ADJ
ftr-354	572	12	than	than	ADP
ftr-354	572	13	the	the	DET
ftr-354	572	14	proposed	propose	VERB
ftr-354	572	15	system	system	NOUN
ftr-354	572	16	.	.	PUNCT
ftr-354	573	1	what	what	PRON
ftr-354	573	2	they	they	PRON
ftr-354	573	3	do	do	AUX
ftr-354	573	4	have	have	AUX
ftr-354	573	5	in	in	ADP
ftr-354	573	6	common	common	ADJ
ftr-354	573	7	with	with	ADP
ftr-354	573	8	the	the	DET
ftr-354	573	9	proposed	propose	VERB
ftr-354	573	10	system	system	NOUN
ftr-354	573	11	is	be	AUX
ftr-354	573	12	the	the	DET
ftr-354	573	13	ability	ability	NOUN
ftr-354	573	14	of	of	ADP
ftr-354	573	15	the	the	DET
ftr-354	573	16	67	67	NUM
ftr-354	573	17	irc	irc	PROPN
ftr-354	573	18	§	§	PROPN
ftr-354	573	19	42	42	NUM
ftr-354	573	20	.	.	PUNCT
ftr-354	574	1	pub	pub	NOUN
ftr-354	574	2	.	.	PUNCT
ftr-354	575	1	l.	l.	PROPN
ftr-354	575	2	no	no	INTJ
ftr-354	575	3	.	.	PROPN
ftr-354	576	1	99	99	NUM
ftr-354	576	2	-	-	SYM
ftr-354	576	3	514	514	NUM
ftr-354	577	1	,	,	PUNCT
ftr-354	577	2	h.r	h.r	PROPN
ftr-354	577	3	.	.	PROPN
ftr-354	577	4	rep	rep	PROPN
ftr-354	577	5	.	.	PROPN
ftr-354	577	6	no	no	PROPN
ftr-354	577	7	.	.	NOUN
ftr-354	577	8	3838	3838	NUM
ftr-354	577	9	,	,	PUNCT
ftr-354	578	1	99th	99th	ADJ
ftr-354	578	2	cong	cong	NOUN
ftr-354	578	3	.	.	PUNCT
ftr-354	579	1	§	§	PROPN
ftr-354	579	2	x	x	X
ftr-354	579	3	(	(	PUNCT
ftr-354	579	4	1986	1986	NUM
ftr-354	579	5	)	)	PUNCT
ftr-354	579	6	.	.	PUNCT
ftr-354	580	1	the	the	DET
ftr-354	580	2	credit	credit	NOUN
ftr-354	580	3	was	be	AUX
ftr-354	580	4	significantly	significantly	ADV
ftr-354	580	5	expanded	expand	VERB
ftr-354	580	6	by	by	ADP
ftr-354	580	7	the	the	DET
ftr-354	580	8	community	community	NOUN
ftr-354	580	9	renewal	renewal	NOUN
ftr-354	580	10	act	act	NOUN
ftr-354	580	11	of	of	ADP
ftr-354	580	12	2000	2000	NUM
ftr-354	580	13	,	,	PUNCT
ftr-354	580	14	pub	pub	NOUN
ftr-354	580	15	.	.	PUNCT
ftr-354	581	1	l.	l.	PROPN
ftr-354	581	2	no	no	INTJ
ftr-354	581	3	.	.	PROPN
ftr-354	582	1	106	106	NUM
ftr-354	582	2	-	-	SYM
ftr-354	582	3	554	554	NUM
ftr-354	582	4	,	,	PUNCT
ftr-354	582	5	114	114	NUM
ftr-354	582	6	stat	stat	NOUN
ftr-354	582	7	.	.	PUNCT
ftr-354	583	1	2763	2763	NUM
ftr-354	583	2	(	(	PUNCT
ftr-354	583	3	2000	2000	NUM
ftr-354	583	4	)	)	PUNCT
ftr-354	583	5	.	.	PUNCT
ftr-354	584	1	68	68	NUM
ftr-354	584	2	.	.	PUNCT
ftr-354	585	1	h.r	h.r	PROPN
ftr-354	585	2	.	.	PROPN
ftr-354	585	3	rep	rep	PROPN
ftr-354	585	4	.	.	PROPN
ftr-354	585	5	no	no	PROPN
ftr-354	585	6	.	.	NOUN
ftr-354	586	1	99	99	NUM
ftr-354	586	2	-	-	SYM
ftr-354	586	3	3838	3838	NUM
ftr-354	586	4	,	,	PUNCT
ftr-354	586	5	p.	p.	NOUN
ftr-354	586	6	758	758	NUM
ftr-354	586	7	(	(	PUNCT
ftr-354	586	8	1986	1986	NUM
ftr-354	586	9	)	)	PUNCT
ftr-354	586	10	.	.	PUNCT
ftr-354	587	1	69	69	NUM
ftr-354	587	2	.	.	PUNCT
ftr-354	588	1	irc	irc	PROPN
ftr-354	588	2	§	§	PROPN
ftr-354	588	3	42(d)(7	42(d)(7	NUM
ftr-354	588	4	)	)	PUNCT
ftr-354	588	5	.	.	PUNCT
ftr-354	589	1	2010	2010	NUM
ftr-354	589	2	]	]	PUNCT
ftr-354	589	3	295	295	NUM
ftr-354	589	4	florida	florida	PROPN
ftr-354	589	5	tax	tax	NOUN
ftr-354	589	6	review	review	NOUN
ftr-354	589	7	property	property	NOUN
ftr-354	589	8	owner	owner	NOUN
ftr-354	589	9	to	to	PART
ftr-354	589	10	sell	sell	VERB
ftr-354	589	11	valuable	valuable	ADJ
ftr-354	589	12	tax	tax	NOUN
ftr-354	589	13	benefits	benefit	NOUN
ftr-354	589	14	as	as	ADP
ftr-354	589	15	an	an	DET
ftr-354	589	16	adjunct	adjunct	ADJ
ftr-354	589	17	to	to	ADP
ftr-354	589	18	a	a	DET
ftr-354	589	19	transaction	transaction	NOUN
ftr-354	589	20	that	that	PRON
ftr-354	589	21	has	have	VERB
ftr-354	589	22	a	a	DET
ftr-354	589	23	significant	significant	ADJ
ftr-354	589	24	non	non	ADJ
ftr-354	589	25	tax	tax	NOUN
ftr-354	589	26	purpose	purpose	NOUN
ftr-354	589	27	.	.	PUNCT
ftr-354	590	1	2	2	X
ftr-354	590	2	.	.	X
ftr-354	590	3	tax	tax	NOUN
ftr-354	590	4	basis	basis	NOUN
ftr-354	590	5	transfers	transfer	NOUN
ftr-354	590	6	-	-	PUNCT
ftr-354	590	7	to	to	ADP
ftr-354	590	8	other	other	ADJ
ftr-354	590	9	taxpayers	taxpayer	NOUN
ftr-354	590	10	there	there	PRON
ftr-354	590	11	are	be	VERB
ftr-354	590	12	several	several	ADJ
ftr-354	590	13	current	current	ADJ
ftr-354	590	14	tax	tax	NOUN
ftr-354	590	15	law	law	NOUN
ftr-354	590	16	provisions	provision	NOUN
ftr-354	590	17	that	that	PRON
ftr-354	590	18	permit	permit	VERB
ftr-354	590	19	tax	tax	NOUN
ftr-354	590	20	basis	basis	NOUN
ftr-354	590	21	to	to	PART
ftr-354	590	22	be	be	AUX
ftr-354	590	23	transferred	transfer	VERB
ftr-354	590	24	in	in	ADP
ftr-354	590	25	exchange	exchange	NOUN
ftr-354	590	26	transactions	transaction	NOUN
ftr-354	590	27	between	between	ADP
ftr-354	590	28	unrelated	unrelated	ADJ
ftr-354	590	29	taxpayers	taxpayer	NOUN
ftr-354	590	30	,	,	PUNCT
ftr-354	590	31	even	even	ADV
ftr-354	590	32	when	when	SCONJ
ftr-354	590	33	the	the	DET
ftr-354	590	34	relationship	relationship	NOUN
ftr-354	590	35	between	between	ADP
ftr-354	590	36	the	the	DET
ftr-354	590	37	transferor	transferor	NOUN
ftr-354	590	38	and	and	CCONJ
ftr-354	590	39	the	the	DET
ftr-354	590	40	owner	owner	NOUN
ftr-354	590	41	of	of	ADP
ftr-354	590	42	the	the	DET
ftr-354	590	43	property	property	NOUN
ftr-354	590	44	after	after	SCONJ
ftr-354	590	45	the	the	DET
ftr-354	590	46	basis	basis	NOUN
ftr-354	590	47	transfer	transfer	NOUN
ftr-354	590	48	is	be	AUX
ftr-354	590	49	quite	quite	ADV
ftr-354	590	50	remote	remote	ADJ
ftr-354	590	51	.	.	PUNCT
ftr-354	591	1	a	a	DET
ftr-354	591	2	tax	tax	NOUN
ftr-354	591	3	basis	basis	NOUN
ftr-354	591	4	shift	shift	NOUN
ftr-354	591	5	often	often	ADV
ftr-354	591	6	yields	yield	VERB
ftr-354	591	7	tax	tax	NOUN
ftr-354	591	8	deductions	deduction	NOUN
ftr-354	591	9	to	to	ADP
ftr-354	591	10	the	the	DET
ftr-354	591	11	transferee	transferee	NOUN
ftr-354	591	12	with	with	ADP
ftr-354	591	13	respect	respect	NOUN
ftr-354	591	14	to	to	ADP
ftr-354	591	15	the	the	DET
ftr-354	591	16	underlying	underlie	VERB
ftr-354	591	17	property	property	NOUN
ftr-354	591	18	because	because	SCONJ
ftr-354	591	19	tax	tax	NOUN
ftr-354	591	20	deductions	deduction	NOUN
ftr-354	591	21	typically	typically	ADV
ftr-354	591	22	inhere	inhere	VERB
ftr-354	591	23	in	in	ADP
ftr-354	591	24	tax	tax	NOUN
ftr-354	591	25	basis	basis	NOUN
ftr-354	591	26	.	.	PUNCT
ftr-354	592	1	consequently	consequently	ADV
ftr-354	592	2	,	,	PUNCT
ftr-354	592	3	the	the	DET
ftr-354	592	4	ability	ability	NOUN
ftr-354	592	5	to	to	PART
ftr-354	592	6	shift	shift	VERB
ftr-354	592	7	basis	basis	NOUN
ftr-354	592	8	under	under	ADP
ftr-354	592	9	current	current	ADJ
ftr-354	592	10	law	law	NOUN
ftr-354	592	11	is	be	AUX
ftr-354	592	12	usually	usually	ADV
ftr-354	592	13	the	the	DET
ftr-354	592	14	equivalent	equivalent	NOUN
ftr-354	592	15	of	of	ADP
ftr-354	592	16	shifting	shift	VERB
ftr-354	592	17	tax	tax	NOUN
ftr-354	592	18	benefits.70	benefits.70	NOUN
ftr-354	592	19	so	so	ADV
ftr-354	592	20	long	long	ADV
ftr-354	592	21	as	as	SCONJ
ftr-354	592	22	the	the	DET
ftr-354	592	23	transferred	transfer	VERB
ftr-354	592	24	basis	basis	NOUN
ftr-354	592	25	occurs	occur	VERB
ftr-354	592	26	in	in	ADP
ftr-354	592	27	conjunction	conjunction	NOUN
ftr-354	592	28	with	with	ADP
ftr-354	592	29	one	one	NUM
ftr-354	592	30	of	of	ADP
ftr-354	592	31	the	the	DET
ftr-354	592	32	several	several	ADJ
ftr-354	592	33	nonrecognition	nonrecognition	NOUN
ftr-354	592	34	provisions	provision	NOUN
ftr-354	592	35	in	in	ADP
ftr-354	592	36	the	the	DET
ftr-354	592	37	code	code	NOUN
ftr-354	592	38	,	,	PUNCT
ftr-354	592	39	a	a	DET
ftr-354	592	40	transfer	transfer	NOUN
ftr-354	592	41	of	of	ADP
ftr-354	592	42	tax	tax	NOUN
ftr-354	592	43	benefits	benefit	NOUN
ftr-354	592	44	inherent	inherent	ADJ
ftr-354	592	45	in	in	ADP
ftr-354	592	46	the	the	DET
ftr-354	592	47	basis	basis	NOUN
ftr-354	592	48	of	of	ADP
ftr-354	592	49	the	the	DET
ftr-354	592	50	transferred	transfer	VERB
ftr-354	592	51	property	property	NOUN
ftr-354	592	52	will	will	AUX
ftr-354	592	53	be	be	AUX
ftr-354	592	54	respected.71	respected.71	NOUN
ftr-354	592	55	unrecognized	unrecognize	VERB
ftr-354	592	56	gain	gain	NOUN
ftr-354	592	57	or	or	CCONJ
ftr-354	592	58	loss	loss	NOUN
ftr-354	592	59	typically	typically	ADV
ftr-354	592	60	is	be	AUX
ftr-354	592	61	preserved	preserve	VERB
ftr-354	592	62	in	in	ADP
ftr-354	592	63	the	the	DET
ftr-354	592	64	transferred	transfer	VERB
ftr-354	592	65	basis	basis	NOUN
ftr-354	592	66	in	in	ADP
ftr-354	592	67	nonrecognition	nonrecognition	NOUN
ftr-354	592	68	transactions	transaction	NOUN
ftr-354	592	69	.	.	PUNCT
ftr-354	593	1	the	the	DET
ftr-354	593	2	following	follow	VERB
ftr-354	593	3	discussions	discussion	NOUN
ftr-354	593	4	of	of	ADP
ftr-354	593	5	sections	section	NOUN
ftr-354	593	6	351	351	NUM
ftr-354	593	7	and	and	CCONJ
ftr-354	593	8	1041	1041	NUM
ftr-354	593	9	illustrate	illustrate	VERB
ftr-354	593	10	the	the	DET
ftr-354	593	11	opportunity	opportunity	NOUN
ftr-354	593	12	to	to	PART
ftr-354	593	13	transfer	transfer	VERB
ftr-354	593	14	tax	tax	NOUN
ftr-354	593	15	benefits	benefit	NOUN
ftr-354	593	16	inherent	inherent	ADJ
ftr-354	593	17	in	in	ADP
ftr-354	593	18	tax	tax	NOUN
ftr-354	593	19	basis	basis	NOUN
ftr-354	593	20	.	.	PUNCT
ftr-354	594	1	both	both	DET
ftr-354	594	2	sections	section	NOUN
ftr-354	594	3	allow	allow	VERB
ftr-354	594	4	for	for	ADP
ftr-354	594	5	tax	tax	NOUN
ftr-354	594	6	nonrecognition	nonrecognition	NOUN
ftr-354	594	7	because	because	SCONJ
ftr-354	594	8	of	of	ADP
ftr-354	594	9	strong	strong	ADJ
ftr-354	594	10	policy	policy	NOUN
ftr-354	594	11	reasons	reason	NOUN
ftr-354	594	12	.	.	PUNCT
ftr-354	595	1	in	in	ADP
ftr-354	595	2	the	the	DET
ftr-354	595	3	case	case	NOUN
ftr-354	595	4	of	of	ADP
ftr-354	595	5	section	section	NOUN
ftr-354	595	6	351	351	NUM
ftr-354	595	7	,	,	PUNCT
ftr-354	595	8	the	the	DET
ftr-354	595	9	purpose	purpose	NOUN
ftr-354	595	10	of	of	ADP
ftr-354	595	11	the	the	DET
ftr-354	595	12	nonrecognition	nonrecognition	NOUN
ftr-354	595	13	rule	rule	NOUN
ftr-354	595	14	is	be	AUX
ftr-354	595	15	to	to	PART
ftr-354	595	16	facilitate	facilitate	VERB
ftr-354	595	17	the	the	DET
ftr-354	595	18	formation	formation	NOUN
ftr-354	595	19	of	of	ADP
ftr-354	595	20	capital	capital	NOUN
ftr-354	595	21	in	in	ADP
ftr-354	595	22	those	those	DET
ftr-354	595	23	situations	situation	NOUN
ftr-354	595	24	where	where	SCONJ
ftr-354	595	25	only	only	ADV
ftr-354	595	26	the	the	DET
ftr-354	595	27	form	form	NOUN
ftr-354	595	28	of	of	ADP
ftr-354	595	29	ownership	ownership	NOUN
ftr-354	595	30	has	have	VERB
ftr-354	595	31	changed,72	changed,72	NOUN
ftr-354	595	32	and	and	CCONJ
ftr-354	595	33	in	in	ADP
ftr-354	595	34	section	section	NOUN
ftr-354	595	35	1041	1041	NUM
ftr-354	595	36	congress	congress	PROPN
ftr-354	595	37	eliminated	eliminate	VERB
ftr-354	595	38	the	the	DET
ftr-354	595	39	conflicting	conflicting	ADJ
ftr-354	595	40	treatment	treatment	NOUN
ftr-354	595	41	of	of	ADP
ftr-354	595	42	property	property	NOUN
ftr-354	595	43	transfers	transfer	NOUN
ftr-354	595	44	between	between	ADP
ftr-354	595	45	spouses	spouse	NOUN
ftr-354	595	46	occasioned	occasion	VERB
ftr-354	595	47	by	by	ADP
ftr-354	595	48	different	different	ADJ
ftr-354	595	49	state	state	NOUN
ftr-354	595	50	laws	law	NOUN
ftr-354	595	51	.	.	PUNCT
ftr-354	596	1	strong	strong	ADJ
ftr-354	596	2	policy	policy	NOUN
ftr-354	596	3	objectives	objective	NOUN
ftr-354	596	4	behind	behind	ADP
ftr-354	596	5	incentive	incentive	NOUN
ftr-354	596	6	legislation	legislation	NOUN
ftr-354	596	7	are	be	AUX
ftr-354	596	8	adequate	adequate	ADJ
ftr-354	596	9	to	to	PART
ftr-354	596	10	justify	justify	VERB
ftr-354	596	11	the	the	DET
ftr-354	596	12	transferred	transfer	VERB
ftr-354	596	13	basis	basis	NOUN
ftr-354	596	14	rule	rule	NOUN
ftr-354	596	15	of	of	ADP
ftr-354	596	16	the	the	DET
ftr-354	596	17	proposed	propose	VERB
ftr-354	596	18	system	system	NOUN
ftr-354	596	19	.	.	PUNCT
ftr-354	597	1	section	section	NOUN
ftr-354	597	2	351	351	NUM
ftr-354	597	3	prescribes	prescribe	VERB
ftr-354	597	4	a	a	DET
ftr-354	597	5	nonrecognition	nonrecognition	NOUN
ftr-354	597	6	rule	rule	NOUN
ftr-354	597	7	for	for	ADP
ftr-354	597	8	transfers	transfer	NOUN
ftr-354	597	9	of	of	ADP
ftr-354	597	10	property	property	NOUN
ftr-354	597	11	in	in	ADP
ftr-354	597	12	exchange	exchange	NOUN
ftr-354	597	13	for	for	ADP
ftr-354	597	14	stock	stock	NOUN
ftr-354	597	15	in	in	ADP
ftr-354	597	16	a	a	DET
ftr-354	597	17	corporation	corporation	NOUN
ftr-354	597	18	controlled	control	VERB
ftr-354	597	19	by	by	ADP
ftr-354	597	20	the	the	DET
ftr-354	597	21	transferor	transferor	NOUN
ftr-354	597	22	or	or	CCONJ
ftr-354	597	23	group	group	NOUN
ftr-354	597	24	of	of	ADP
ftr-354	597	25	transferors	transferor	NOUN
ftr-354	597	26	immediately	immediately	ADV
ftr-354	597	27	after	after	ADP
ftr-354	597	28	the	the	DET
ftr-354	597	29	transfer	transfer	NOUN
ftr-354	597	30	.	.	PUNCT
ftr-354	598	1	with	with	ADP
ftr-354	598	2	its	its	PRON
ftr-354	598	3	companion	companion	NOUN
ftr-354	598	4	transfer	transfer	NOUN
ftr-354	598	5	basis	basis	NOUN
ftr-354	598	6	rule	rule	NOUN
ftr-354	598	7	contained	contain	VERB
ftr-354	598	8	in	in	ADP
ftr-354	598	9	section	section	NOUN
ftr-354	598	10	362	362	NUM
ftr-354	598	11	,	,	PUNCT
ftr-354	598	12	it	it	PRON
ftr-354	598	13	has	have	VERB
ftr-354	598	14	the	the	DET
ftr-354	598	15	effect	effect	NOUN
ftr-354	598	16	of	of	ADP
ftr-354	598	17	permitting	permit	VERB
ftr-354	598	18	tax	tax	NOUN
ftr-354	598	19	benefits	benefit	NOUN
ftr-354	598	20	to	to	PART
ftr-354	598	21	be	be	AUX
ftr-354	598	22	transferred	transfer	VERB
ftr-354	598	23	from	from	ADP
ftr-354	598	24	the	the	DET
ftr-354	598	25	transferee	transferee	NOUN
ftr-354	598	26	to	to	ADP
ftr-354	598	27	a	a	DET
ftr-354	598	28	corporation	corporation	NOUN
ftr-354	598	29	and	and	CCONJ
ftr-354	598	30	then	then	ADV
ftr-354	598	31	shared	share	VERB
ftr-354	598	32	by	by	ADP
ftr-354	598	33	the	the	DET
ftr-354	598	34	corporation	corporation	NOUN
ftr-354	598	35	's	's	PART
ftr-354	598	36	shareholders	shareholder	NOUN
ftr-354	598	37	.	.	PUNCT
ftr-354	599	1	a	a	DET
ftr-354	599	2	simple	simple	ADJ
ftr-354	599	3	illustration	illustration	NOUN
ftr-354	599	4	reveals	reveal	VERB
ftr-354	599	5	how	how	SCONJ
ftr-354	599	6	significant	significant	ADJ
ftr-354	599	7	tax	tax	NOUN
ftr-354	599	8	benefits	benefit	NOUN
ftr-354	599	9	can	can	AUX
ftr-354	599	10	be	be	AUX
ftr-354	599	11	shifted	shift	VERB
ftr-354	599	12	to	to	ADP
ftr-354	599	13	the	the	DET
ftr-354	599	14	corporation	corporation	NOUN
ftr-354	599	15	and	and	CCONJ
ftr-354	599	16	then	then	ADV
ftr-354	599	17	,	,	PUNCT
ftr-354	599	18	albeit	albeit	SCONJ
ftr-354	599	19	indirectly	indirectly	ADV
ftr-354	599	20	,	,	PUNCT
ftr-354	599	21	to	to	ADP
ftr-354	599	22	the	the	DET
ftr-354	599	23	other	other	ADJ
ftr-354	599	24	corporate	corporate	ADJ
ftr-354	599	25	shareholders	shareholder	NOUN
ftr-354	599	26	.	.	PUNCT
ftr-354	600	1	assume	assume	VERB
ftr-354	600	2	that	that	SCONJ
ftr-354	600	3	there	there	PRON
ftr-354	600	4	are	be	VERB
ftr-354	600	5	two	two	NUM
ftr-354	600	6	transferors	transferor	NOUN
ftr-354	600	7	,	,	PUNCT
ftr-354	600	8	transferor	transferor	NOUN
ftr-354	600	9	a	a	PRON
ftr-354	600	10	and	and	CCONJ
ftr-354	600	11	transferor	transferor	NOUN
ftr-354	600	12	b.	b.	NOUN
ftr-354	600	13	transferor	transferor	NOUN
ftr-354	600	14	a	a	DET
ftr-354	600	15	transfers	transfer	NOUN
ftr-354	600	16	to	to	ADP
ftr-354	600	17	newly	newly	ADV
ftr-354	600	18	formed	form	VERB
ftr-354	600	19	corporation	corporation	NOUN
ftr-354	600	20	c	c	PROPN
ftr-354	600	21	property	property	PROPN
ftr-354	600	22	70	70	NUM
ftr-354	600	23	.	.	PUNCT
ftr-354	601	1	another	another	DET
ftr-354	601	2	tax	tax	NOUN
ftr-354	601	3	benefit	benefit	NOUN
ftr-354	601	4	associated	associate	VERB
ftr-354	601	5	with	with	ADP
ftr-354	601	6	tax	tax	NOUN
ftr-354	601	7	basis	basis	NOUN
ftr-354	601	8	is	be	AUX
ftr-354	601	9	the	the	DET
ftr-354	601	10	reduction	reduction	NOUN
ftr-354	601	11	that	that	PRON
ftr-354	601	12	it	it	PRON
ftr-354	601	13	has	have	VERB
ftr-354	601	14	on	on	ADP
ftr-354	601	15	the	the	DET
ftr-354	601	16	amount	amount	NOUN
ftr-354	601	17	of	of	ADP
ftr-354	601	18	realized	realize	VERB
ftr-354	601	19	gain	gain	NOUN
ftr-354	601	20	.	.	PUNCT
ftr-354	602	1	71	71	NUM
ftr-354	602	2	.	.	PUNCT
ftr-354	602	3	irc	irc	PROPN
ftr-354	602	4	§	§	PROPN
ftr-354	602	5	7701(a)(45	7701(a)(45	PROPN
ftr-354	602	6	)	)	PUNCT
ftr-354	602	7	.	.	PUNCT
ftr-354	603	1	a	a	DET
ftr-354	603	2	nonrecognition	nonrecognition	NOUN
ftr-354	603	3	transaction	transaction	NOUN
ftr-354	603	4	is	be	AUX
ftr-354	603	5	an	an	DET
ftr-354	603	6	exception	exception	NOUN
ftr-354	603	7	to	to	ADP
ftr-354	603	8	the	the	DET
ftr-354	603	9	general	general	ADJ
ftr-354	603	10	tax	tax	NOUN
ftr-354	603	11	rule	rule	NOUN
ftr-354	603	12	that	that	PRON
ftr-354	603	13	requires	require	VERB
ftr-354	603	14	the	the	DET
ftr-354	603	15	recognition	recognition	NOUN
ftr-354	603	16	of	of	ADP
ftr-354	603	17	gain	gain	NOUN
ftr-354	603	18	or	or	CCONJ
ftr-354	603	19	loss	loss	NOUN
ftr-354	603	20	whenever	whenever	SCONJ
ftr-354	603	21	property	property	NOUN
ftr-354	603	22	is	be	AUX
ftr-354	603	23	disposed	dispose	VERB
ftr-354	603	24	of	of	ADP
ftr-354	603	25	.	.	PUNCT
ftr-354	604	1	irc	irc	PROPN
ftr-354	604	2	§	§	PROPN
ftr-354	604	3	1001(c	1001(c	PROPN
ftr-354	604	4	)	)	PUNCT
ftr-354	604	5	.	.	PUNCT
ftr-354	605	1	72	72	NUM
ftr-354	605	2	.	.	PUNCT
ftr-354	606	1	treas	treas	PROPN
ftr-354	606	2	.	.	PUNCT
ftr-354	607	1	reg	reg	PROPN
ftr-354	607	2	.	.	PUNCT
ftr-354	608	1	§	§	PROPN
ftr-354	608	2	1.1002	1.1002	NUM
ftr-354	608	3	-	-	SYM
ftr-354	608	4	1(c	1(c	NUM
ftr-354	608	5	)	)	PUNCT
ftr-354	608	6	;	;	PUNCT
ftr-354	608	7	portland	portland	PROPN
ftr-354	608	8	oil	oil	PROPN
ftr-354	608	9	co.	co.	PROPN
ftr-354	608	10	v.	v.	ADP
ftr-354	608	11	comm'r	comm'r	PROPN
ftr-354	608	12	,	,	PUNCT
ftr-354	608	13	109	109	NUM
ftr-354	608	14	f.2d	f.2d	NOUN
ftr-354	608	15	479	479	NUM
ftr-354	608	16	,	,	PUNCT
ftr-354	608	17	488	488	NUM
ftr-354	608	18	(	(	PUNCT
ftr-354	608	19	1st	1st	ADJ
ftr-354	608	20	cir	cir	NOUN
ftr-354	608	21	.	.	PUNCT
ftr-354	608	22	1940	1940	NUM
ftr-354	608	23	)	)	PUNCT
ftr-354	608	24	.	.	PUNCT
ftr-354	609	1	296	296	NUM
ftr-354	609	2	[	[	PUNCT
ftr-354	609	3	vol.10:2	vol.10:2	VERB
ftr-354	609	4	a	a	DET
ftr-354	609	5	proposal	proposal	NOUN
ftr-354	609	6	for	for	ADP
ftr-354	609	7	an	an	DET
ftr-354	609	8	elective	elective	ADJ
ftr-354	609	9	tax	tax	NOUN
ftr-354	609	10	benefits	benefit	NOUN
ftr-354	609	11	transfer	transfer	NOUN
ftr-354	609	12	system	system	NOUN
ftr-354	609	13	with	with	ADP
ftr-354	609	14	a	a	DET
ftr-354	609	15	tax	tax	NOUN
ftr-354	609	16	basis	basis	NOUN
ftr-354	609	17	of	of	ADP
ftr-354	609	18	40	40	NUM
ftr-354	609	19	and	and	CCONJ
ftr-354	609	20	a	a	DET
ftr-354	609	21	fair	fair	ADJ
ftr-354	609	22	market	market	NOUN
ftr-354	609	23	value	value	NOUN
ftr-354	609	24	of	of	ADP
ftr-354	609	25	100	100	NUM
ftr-354	609	26	,	,	PUNCT
ftr-354	609	27	and	and	CCONJ
ftr-354	609	28	transferor	transferor	NOUN
ftr-354	609	29	b	b	NOUN
ftr-354	609	30	transfers	transfer	NOUN
ftr-354	609	31	to	to	ADP
ftr-354	609	32	corporation	corporation	NOUN
ftr-354	609	33	c	c	NOUN
ftr-354	609	34	property	property	NOUN
ftr-354	609	35	with	with	ADP
ftr-354	609	36	a	a	DET
ftr-354	609	37	tax	tax	NOUN
ftr-354	609	38	basis	basis	NOUN
ftr-354	609	39	of	of	ADP
ftr-354	609	40	160	160	NUM
ftr-354	609	41	and	and	CCONJ
ftr-354	609	42	a	a	DET
ftr-354	609	43	fair	fair	ADJ
ftr-354	609	44	market	market	NOUN
ftr-354	609	45	value	value	NOUN
ftr-354	609	46	of	of	ADP
ftr-354	609	47	100	100	NUM
ftr-354	609	48	.	.	PUNCT
ftr-354	610	1	thus	thus	ADV
ftr-354	610	2	,	,	PUNCT
ftr-354	610	3	there	there	PRON
ftr-354	610	4	is	be	VERB
ftr-354	610	5	60	60	NUM
ftr-354	610	6	built	build	VERB
ftr-354	610	7	-	-	PUNCT
ftr-354	610	8	in	in	ADP
ftr-354	610	9	gain	gain	NOUN
ftr-354	610	10	in	in	ADP
ftr-354	610	11	a	a	PRON
ftr-354	610	12	's	's	PART
ftr-354	610	13	property	property	NOUN
ftr-354	610	14	and	and	CCONJ
ftr-354	610	15	60	60	NUM
ftr-354	610	16	of	of	ADP
ftr-354	610	17	builtin	builtin	NOUN
ftr-354	610	18	loss	loss	NOUN
ftr-354	610	19	in	in	ADP
ftr-354	610	20	b	b	NOUN
ftr-354	610	21	's	's	PART
ftr-354	610	22	property	property	NOUN
ftr-354	610	23	.	.	PUNCT
ftr-354	611	1	section	section	NOUN
ftr-354	611	2	351	351	NUM
ftr-354	611	3	in	in	ADP
ftr-354	611	4	conjunction	conjunction	NOUN
ftr-354	611	5	with	with	ADP
ftr-354	611	6	section	section	NOUN
ftr-354	611	7	362	362	NUM
ftr-354	611	8	will	will	AUX
ftr-354	611	9	cause	cause	VERB
ftr-354	611	10	the	the	DET
ftr-354	611	11	tax	tax	NOUN
ftr-354	611	12	burden	burden	NOUN
ftr-354	611	13	associated	associate	VERB
ftr-354	611	14	with	with	ADP
ftr-354	611	15	half	half	NOUN
ftr-354	611	16	of	of	ADP
ftr-354	611	17	transferor	transferor	NOUN
ftr-354	611	18	a	a	PRON
ftr-354	611	19	's	's	PART
ftr-354	611	20	built	build	VERB
ftr-354	611	21	-	-	PUNCT
ftr-354	611	22	in	in	ADP
ftr-354	611	23	gain	gain	NOUN
ftr-354	611	24	to	to	PART
ftr-354	611	25	be	be	AUX
ftr-354	611	26	indirectly	indirectly	ADV
ftr-354	611	27	shifted	shift	VERB
ftr-354	611	28	to	to	ADP
ftr-354	611	29	transferor	transferor	NOUN
ftr-354	611	30	b	b	PROPN
ftr-354	611	31	in	in	ADP
ftr-354	611	32	exchange	exchange	NOUN
ftr-354	611	33	for	for	ADP
ftr-354	611	34	one	one	NUM
ftr-354	611	35	-	-	PUNCT
ftr-354	611	36	half	half	NOUN
ftr-354	611	37	of	of	ADP
ftr-354	611	38	the	the	DET
ftr-354	611	39	stock	stock	NOUN
ftr-354	611	40	of	of	ADP
ftr-354	611	41	the	the	DET
ftr-354	611	42	corporation	corporation	NOUN
ftr-354	611	43	and	and	CCONJ
ftr-354	611	44	one	one	NUM
ftr-354	611	45	-	-	PUNCT
ftr-354	611	46	half	half	NOUN
ftr-354	611	47	of	of	ADP
ftr-354	611	48	the	the	DET
ftr-354	611	49	tax	tax	NOUN
ftr-354	611	50	benefit	benefit	NOUN
ftr-354	611	51	associated	associate	VERB
ftr-354	611	52	with	with	ADP
ftr-354	611	53	transferor	transferor	NOUN
ftr-354	611	54	b	b	NOUN
ftr-354	611	55	's	's	PART
ftr-354	611	56	built	build	VERB
ftr-354	611	57	-	-	PUNCT
ftr-354	611	58	in	in	ADP
ftr-354	611	59	loss	loss	NOUN
ftr-354	611	60	is	be	AUX
ftr-354	611	61	shifted	shift	VERB
ftr-354	611	62	to	to	ADP
ftr-354	611	63	transferor	transferor	NOUN
ftr-354	611	64	a	a	PRON
ftr-354	611	65	for	for	ADP
ftr-354	611	66	the	the	DET
ftr-354	611	67	other	other	ADJ
ftr-354	611	68	one	one	NUM
ftr-354	611	69	-	-	PUNCT
ftr-354	611	70	half	half	NOUN
ftr-354	611	71	of	of	ADP
ftr-354	611	72	stock.73	stock.73	ADJ
ftr-354	611	73	sharing	share	VERB
ftr-354	611	74	the	the	DET
ftr-354	611	75	characteristics	characteristic	NOUN
ftr-354	611	76	of	of	ADP
ftr-354	611	77	tax	tax	NOUN
ftr-354	611	78	basis	basis	NOUN
ftr-354	611	79	is	be	AUX
ftr-354	611	80	a	a	DET
ftr-354	611	81	permissible	permissible	ADJ
ftr-354	611	82	transfer	transfer	NOUN
ftr-354	611	83	of	of	ADP
ftr-354	611	84	tax	tax	NOUN
ftr-354	611	85	benefits.74	benefits.74	VERB
ftr-354	611	86	the	the	DET
ftr-354	611	87	notion	notion	NOUN
ftr-354	611	88	that	that	SCONJ
ftr-354	611	89	nonrecognition	nonrecognition	NOUN
ftr-354	611	90	is	be	AUX
ftr-354	611	91	appropriate	appropriate	ADJ
ftr-354	611	92	because	because	SCONJ
ftr-354	611	93	a	a	DET
ftr-354	611	94	mere	mere	ADJ
ftr-354	611	95	change	change	NOUN
ftr-354	611	96	in	in	ADP
ftr-354	611	97	the	the	DET
ftr-354	611	98	form	form	NOUN
ftr-354	611	99	of	of	ADP
ftr-354	611	100	ownership	ownership	NOUN
ftr-354	611	101	has	have	AUX
ftr-354	611	102	occurred	occur	VERB
ftr-354	611	103	fails	fail	NOUN
ftr-354	611	104	to	to	PART
ftr-354	611	105	account	account	VERB
ftr-354	611	106	for	for	ADP
ftr-354	611	107	the	the	DET
ftr-354	611	108	possible	possible	ADJ
ftr-354	611	109	remoteness	remoteness	NOUN
ftr-354	611	110	of	of	ADP
ftr-354	611	111	the	the	DET
ftr-354	611	112	ownership	ownership	NOUN
ftr-354	611	113	interest	interest	NOUN
ftr-354	611	114	after	after	ADP
ftr-354	611	115	the	the	DET
ftr-354	611	116	transfer	transfer	NOUN
ftr-354	611	117	.	.	PUNCT
ftr-354	612	1	it	it	PRON
ftr-354	612	2	is	be	AUX
ftr-354	612	3	irrelevant	irrelevant	ADJ
ftr-354	612	4	under	under	ADP
ftr-354	612	5	the	the	DET
ftr-354	612	6	rules	rule	NOUN
ftr-354	612	7	of	of	ADP
ftr-354	612	8	sections	section	NOUN
ftr-354	612	9	351	351	NUM
ftr-354	612	10	and	and	CCONJ
ftr-354	612	11	362	362	NUM
ftr-354	612	12	what	what	PRON
ftr-354	612	13	the	the	DET
ftr-354	612	14	percentage	percentage	NOUN
ftr-354	612	15	of	of	ADP
ftr-354	612	16	ownership	ownership	NOUN
ftr-354	612	17	that	that	PRON
ftr-354	612	18	the	the	DET
ftr-354	612	19	transferor	transferor	NOUN
ftr-354	612	20	has	have	VERB
ftr-354	612	21	in	in	ADP
ftr-354	612	22	the	the	DET
ftr-354	612	23	transferee	transferee	PROPN
ftr-354	612	24	corporation	corporation	NOUN
ftr-354	612	25	after	after	ADP
ftr-354	612	26	the	the	DET
ftr-354	612	27	transaction	transaction	NOUN
ftr-354	612	28	,	,	PUNCT
ftr-354	612	29	what	what	PRON
ftr-354	612	30	the	the	DET
ftr-354	612	31	relationship	relationship	NOUN
ftr-354	612	32	that	that	PRON
ftr-354	612	33	the	the	DET
ftr-354	612	34	transferors	transferor	NOUN
ftr-354	612	35	has	have	VERB
ftr-354	612	36	with	with	ADP
ftr-354	612	37	the	the	DET
ftr-354	612	38	other	other	ADJ
ftr-354	612	39	shareholders	shareholder	NOUN
ftr-354	612	40	,	,	PUNCT
ftr-354	612	41	and	and	CCONJ
ftr-354	612	42	what	what	PRON
ftr-354	612	43	the	the	DET
ftr-354	612	44	transferors	transferor	NOUN
ftr-354	612	45	involvement	involvement	NOUN
ftr-354	612	46	is	be	AUX
ftr-354	612	47	with	with	ADP
ftr-354	612	48	the	the	DET
ftr-354	612	49	transferred	transfer	VERB
ftr-354	612	50	property	property	NOUN
ftr-354	612	51	after	after	ADP
ftr-354	612	52	the	the	DET
ftr-354	612	53	transaction	transaction	NOUN
ftr-354	612	54	.	.	PUNCT
ftr-354	613	1	more	more	ADV
ftr-354	613	2	significantly	significantly	ADV
ftr-354	613	3	,	,	PUNCT
ftr-354	613	4	it	it	PRON
ftr-354	613	5	appears	appear	VERB
ftr-354	613	6	that	that	SCONJ
ftr-354	613	7	there	there	PRON
ftr-354	613	8	is	be	VERB
ftr-354	613	9	no	no	DET
ftr-354	613	10	restriction	restriction	NOUN
ftr-354	613	11	on	on	ADP
ftr-354	613	12	transferor	transferor	NOUN
ftr-354	613	13	a	a	DET
ftr-354	613	14	agreeing	agreeing	NOUN
ftr-354	613	15	before	before	ADP
ftr-354	613	16	the	the	DET
ftr-354	613	17	transfers	transfer	NOUN
ftr-354	613	18	that	that	PRON
ftr-354	613	19	transferor	transferor	NOUN
ftr-354	613	20	b	b	NOUN
ftr-354	613	21	will	will	AUX
ftr-354	613	22	receive	receive	VERB
ftr-354	613	23	more	more	ADJ
ftr-354	613	24	than	than	ADP
ftr-354	613	25	half	half	NOUN
ftr-354	613	26	of	of	ADP
ftr-354	613	27	the	the	DET
ftr-354	613	28	stock	stock	NOUN
ftr-354	613	29	of	of	ADP
ftr-354	613	30	the	the	DET
ftr-354	613	31	corporation	corporation	NOUN
ftr-354	613	32	in	in	ADP
ftr-354	613	33	consideration	consideration	NOUN
ftr-354	613	34	of	of	ADP
ftr-354	613	35	the	the	DET
ftr-354	613	36	tax	tax	NOUN
ftr-354	613	37	benefit	benefit	NOUN
ftr-354	613	38	he	he	PRON
ftr-354	613	39	is	be	AUX
ftr-354	613	40	transferring	transfer	VERB
ftr-354	613	41	.	.	PUNCT
ftr-354	614	1	any	any	DET
ftr-354	614	2	additional	additional	ADJ
ftr-354	614	3	consideration	consideration	NOUN
ftr-354	614	4	received	receive	VERB
ftr-354	614	5	for	for	ADP
ftr-354	614	6	tax	tax	NOUN
ftr-354	614	7	benefits	benefit	NOUN
ftr-354	614	8	will	will	AUX
ftr-354	614	9	not	not	PART
ftr-354	614	10	be	be	AUX
ftr-354	614	11	treated	treat	VERB
ftr-354	614	12	as	as	ADP
ftr-354	614	13	taxable	taxable	ADJ
ftr-354	614	14	boot	boot	NOUN
ftr-354	614	15	.	.	PUNCT
ftr-354	615	1	transferring	transfer	VERB
ftr-354	615	2	tax	tax	NOUN
ftr-354	615	3	deductions	deduction	NOUN
ftr-354	615	4	themselves	themselves	PRON
ftr-354	615	5	is	be	AUX
ftr-354	615	6	permitted	permit	VERB
ftr-354	615	7	in	in	ADP
ftr-354	615	8	section	section	NOUN
ftr-354	615	9	351	351	NUM
ftr-354	615	10	transactions	transaction	NOUN
ftr-354	615	11	by	by	ADP
ftr-354	615	12	virtue	virtue	NOUN
ftr-354	615	13	of	of	ADP
ftr-354	615	14	section	section	NOUN
ftr-354	615	15	357	357	NUM
ftr-354	615	16	.	.	PUNCT
ftr-354	616	1	it	it	PRON
ftr-354	616	2	permits	permit	VERB
ftr-354	616	3	deductions	deduction	NOUN
ftr-354	616	4	with	with	ADP
ftr-354	616	5	respect	respect	NOUN
ftr-354	616	6	to	to	ADP
ftr-354	616	7	a	a	DET
ftr-354	616	8	liability	liability	NOUN
ftr-354	616	9	of	of	ADP
ftr-354	616	10	a	a	DET
ftr-354	616	11	transferor	transferor	NOUN
ftr-354	616	12	to	to	PART
ftr-354	616	13	be	be	AUX
ftr-354	616	14	transferred	transfer	VERB
ftr-354	616	15	to	to	ADP
ftr-354	616	16	a	a	DET
ftr-354	616	17	corporation	corporation	NOUN
ftr-354	616	18	in	in	ADP
ftr-354	616	19	exchange	exchange	NOUN
ftr-354	616	20	for	for	ADP
ftr-354	616	21	stock.7	stock.7	PROPN
ftr-354	616	22	5	5	NUM
ftr-354	616	23	to	to	ADP
ftr-354	616	24	the	the	DET
ftr-354	616	25	extent	extent	NOUN
ftr-354	616	26	that	that	SCONJ
ftr-354	616	27	the	the	DET
ftr-354	616	28	payment	payment	NOUN
ftr-354	616	29	of	of	ADP
ftr-354	616	30	the	the	DET
ftr-354	616	31	liability	liability	NOUN
ftr-354	616	32	generates	generate	VERB
ftr-354	616	33	a	a	DET
ftr-354	616	34	corporate	corporate	ADJ
ftr-354	616	35	tax	tax	NOUN
ftr-354	616	36	deduction	deduction	NOUN
ftr-354	616	37	or	or	CCONJ
ftr-354	616	38	an	an	DET
ftr-354	616	39	addition	addition	NOUN
ftr-354	616	40	to	to	ADP
ftr-354	616	41	the	the	DET
ftr-354	616	42	corporation	corporation	NOUN
ftr-354	616	43	's	's	PART
ftr-354	616	44	tax	tax	NOUN
ftr-354	616	45	basis	basis	NOUN
ftr-354	616	46	,	,	PUNCT
ftr-354	616	47	the	the	DET
ftr-354	616	48	tax	tax	NOUN
ftr-354	616	49	savings	saving	NOUN
ftr-354	616	50	flowing	flow	VERB
ftr-354	616	51	therefrom	therefrom	NOUN
ftr-354	616	52	will	will	AUX
ftr-354	616	53	inure	inure	VERB
ftr-354	616	54	to	to	ADP
ftr-354	616	55	the	the	DET
ftr-354	616	56	benefit	benefit	NOUN
ftr-354	616	57	of	of	ADP
ftr-354	616	58	all	all	DET
ftr-354	616	59	shareholders.7	shareholders.7	NOUN
ftr-354	616	60	6	6	NUM
ftr-354	616	61	to	to	PART
ftr-354	616	62	illustrate	illustrate	VERB
ftr-354	616	63	,	,	PUNCT
ftr-354	616	64	assume	assume	VERB
ftr-354	616	65	that	that	SCONJ
ftr-354	616	66	transferor	transferor	NOUN
ftr-354	616	67	d	d	NOUN
ftr-354	616	68	transferred	transfer	VERB
ftr-354	616	69	$	$	SYM
ftr-354	616	70	30,000	30,000	NUM
ftr-354	616	71	of	of	ADP
ftr-354	616	72	liabilities	liability	NOUN
ftr-354	616	73	for	for	ADP
ftr-354	616	74	unpaid	unpaid	ADJ
ftr-354	616	75	utilities	utility	NOUN
ftr-354	616	76	,	,	PUNCT
ftr-354	616	77	salaries	salary	NOUN
ftr-354	616	78	,	,	PUNCT
ftr-354	616	79	and	and	CCONJ
ftr-354	616	80	other	other	ADJ
ftr-354	616	81	operating	operating	NOUN
ftr-354	616	82	expenses	expense	NOUN
ftr-354	616	83	to	to	ADP
ftr-354	616	84	corporation	corporation	NOUN
ftr-354	616	85	d	d	PROPN
ftr-354	616	86	in	in	ADP
ftr-354	616	87	a	a	DET
ftr-354	616	88	transaction	transaction	NOUN
ftr-354	616	89	that	that	PRON
ftr-354	616	90	qualified	qualify	VERB
ftr-354	616	91	under	under	ADP
ftr-354	616	92	section	section	NOUN
ftr-354	616	93	351	351	NUM
ftr-354	616	94	.	.	PUNCT
ftr-354	617	1	assume	assume	VERB
ftr-354	617	2	also	also	ADV
ftr-354	617	3	that	that	SCONJ
ftr-354	617	4	there	there	PRON
ftr-354	617	5	were	be	VERB
ftr-354	617	6	two	two	NUM
ftr-354	617	7	other	other	ADJ
ftr-354	617	8	transferors	transferor	NOUN
ftr-354	617	9	.	.	PUNCT
ftr-354	618	1	one	one	NUM
ftr-354	618	2	-	-	PUNCT
ftr-354	618	3	third	third	NOUN
ftr-354	618	4	of	of	ADP
ftr-354	618	5	transferor	transferor	NOUN
ftr-354	618	6	d	d	PROPN
ftr-354	618	7	's	's	PART
ftr-354	618	8	deductions	deduction	NOUN
ftr-354	618	9	would	would	AUX
ftr-354	618	10	inure	inure	VERB
ftr-354	618	11	to	to	ADP
ftr-354	618	12	the	the	DET
ftr-354	618	13	benefit	benefit	NOUN
ftr-354	618	14	of	of	ADP
ftr-354	618	15	each	each	PRON
ftr-354	618	16	of	of	ADP
ftr-354	618	17	the	the	DET
ftr-354	618	18	other	other	ADJ
ftr-354	618	19	shareholders	shareholder	NOUN
ftr-354	618	20	.	.	PUNCT
ftr-354	619	1	thus	thus	ADV
ftr-354	619	2	,	,	PUNCT
ftr-354	619	3	with	with	ADP
ftr-354	619	4	respect	respect	NOUN
ftr-354	619	5	to	to	ADP
ftr-354	619	6	both	both	DET
ftr-354	619	7	tax	tax	NOUN
ftr-354	619	8	basis	basis	NOUN
ftr-354	619	9	and	and	CCONJ
ftr-354	619	10	tax	tax	NOUN
ftr-354	619	11	deductions	deduction	NOUN
ftr-354	619	12	current	current	ADJ
ftr-354	619	13	law	law	NOUN
ftr-354	619	14	permits	permit	VERB
ftr-354	619	15	an	an	DET
ftr-354	619	16	indirect	indirect	ADJ
ftr-354	619	17	shift	shift	NOUN
ftr-354	619	18	of	of	ADP
ftr-354	619	19	tax	tax	NOUN
ftr-354	619	20	73	73	NUM
ftr-354	619	21	.	.	PUNCT
ftr-354	620	1	this	this	PRON
ftr-354	620	2	assumes	assume	VERB
ftr-354	620	3	that	that	SCONJ
ftr-354	620	4	transferor	transferor	NOUN
ftr-354	620	5	b	b	PROPN
ftr-354	620	6	and	and	CCONJ
ftr-354	620	7	the	the	DET
ftr-354	620	8	corporation	corporation	NOUN
ftr-354	620	9	have	have	AUX
ftr-354	620	10	made	make	VERB
ftr-354	620	11	the	the	DET
ftr-354	620	12	basis	basis	NOUN
ftr-354	620	13	election	election	NOUN
ftr-354	620	14	provided	provide	VERB
ftr-354	620	15	for	for	ADP
ftr-354	620	16	in	in	ADP
ftr-354	620	17	irc	irc	PROPN
ftr-354	620	18	§	§	PROPN
ftr-354	620	19	362(e)(2)(c	362(e)(2)(c	PROPN
ftr-354	620	20	)	)	PUNCT
ftr-354	620	21	.	.	PUNCT
ftr-354	621	1	for	for	SCONJ
ftr-354	621	2	there	there	PRON
ftr-354	621	3	to	to	PART
ftr-354	621	4	be	be	AUX
ftr-354	621	5	a	a	DET
ftr-354	621	6	valid	valid	ADJ
ftr-354	621	7	nonrecognition	nonrecognition	NOUN
ftr-354	621	8	transaction	transaction	NOUN
ftr-354	621	9	under	under	ADP
ftr-354	621	10	irc	irc	PROPN
ftr-354	621	11	§	§	PROPN
ftr-354	621	12	351	351	NUM
ftr-354	621	13	there	there	PRON
ftr-354	621	14	must	must	AUX
ftr-354	621	15	be	be	AUX
ftr-354	621	16	a	a	DET
ftr-354	621	17	valid	valid	ADJ
ftr-354	621	18	business	business	NOUN
ftr-354	621	19	purpose	purpose	NOUN
ftr-354	621	20	for	for	ADP
ftr-354	621	21	the	the	DET
ftr-354	621	22	transaction	transaction	NOUN
ftr-354	621	23	.	.	PUNCT
ftr-354	622	1	the	the	DET
ftr-354	622	2	business	business	NOUN
ftr-354	622	3	purpose	purpose	NOUN
ftr-354	622	4	doctrine	doctrine	NOUN
ftr-354	622	5	is	be	AUX
ftr-354	622	6	discussed	discuss	VERB
ftr-354	622	7	below	below	ADV
ftr-354	622	8	.	.	PUNCT
ftr-354	623	1	74	74	NUM
ftr-354	623	2	.	.	PUNCT
ftr-354	624	1	even	even	ADV
ftr-354	624	2	before	before	ADP
ftr-354	624	3	a	a	DET
ftr-354	624	4	disposition	disposition	NOUN
ftr-354	624	5	of	of	ADP
ftr-354	624	6	property	property	NOUN
ftr-354	624	7	,	,	PUNCT
ftr-354	624	8	the	the	DET
ftr-354	624	9	transferee	transferee	NOUN
ftr-354	624	10	corporation	corporation	NOUN
ftr-354	624	11	will	will	AUX
ftr-354	624	12	realize	realize	VERB
ftr-354	624	13	the	the	DET
ftr-354	624	14	effect	effect	NOUN
ftr-354	624	15	of	of	ADP
ftr-354	624	16	any	any	DET
ftr-354	624	17	built	build	VERB
ftr-354	624	18	-	-	PUNCT
ftr-354	624	19	in	in	ADP
ftr-354	624	20	gain	gain	NOUN
ftr-354	624	21	or	or	CCONJ
ftr-354	624	22	loss	loss	NOUN
ftr-354	624	23	through	through	ADP
ftr-354	624	24	greater	great	ADJ
ftr-354	624	25	or	or	CCONJ
ftr-354	624	26	lesser	less	ADJ
ftr-354	624	27	crd	crd	NOUN
ftr-354	624	28	.	.	PROPN
ftr-354	624	29	75	75	NUM
ftr-354	624	30	.	.	PUNCT
ftr-354	625	1	these	these	DET
ftr-354	625	2	deductions	deduction	NOUN
ftr-354	625	3	may	may	AUX
ftr-354	625	4	be	be	AUX
ftr-354	625	5	shifted	shift	VERB
ftr-354	625	6	to	to	ADP
ftr-354	625	7	the	the	DET
ftr-354	625	8	corporation	corporation	NOUN
ftr-354	625	9	in	in	ADP
ftr-354	625	10	an	an	DET
ftr-354	625	11	irc	irc	PROPN
ftr-354	625	12	§	§	PROPN
ftr-354	625	13	351	351	NUM
ftr-354	625	14	transaction	transaction	NOUN
ftr-354	625	15	under	under	ADP
ftr-354	625	16	the	the	DET
ftr-354	625	17	provisions	provision	NOUN
ftr-354	625	18	of	of	ADP
ftr-354	625	19	irc	irc	PROPN
ftr-354	625	20	§	§	PROPN
ftr-354	625	21	357(a	357(a	PROPN
ftr-354	625	22	)	)	PUNCT
ftr-354	625	23	and	and	CCONJ
ftr-354	625	24	(	(	PUNCT
ftr-354	625	25	c)(3	c)(3	NOUN
ftr-354	625	26	)	)	PUNCT
ftr-354	625	27	but	but	CCONJ
ftr-354	625	28	only	only	ADV
ftr-354	625	29	when	when	SCONJ
ftr-354	625	30	the	the	DET
ftr-354	625	31	transferor	transferor	NOUN
ftr-354	625	32	transfers	transfer	VERB
ftr-354	625	33	other	other	ADJ
ftr-354	625	34	property	property	NOUN
ftr-354	625	35	to	to	ADP
ftr-354	625	36	the	the	DET
ftr-354	625	37	corporation	corporation	NOUN
ftr-354	625	38	.	.	PUNCT
ftr-354	626	1	76	76	NUM
ftr-354	626	2	.	.	PUNCT
ftr-354	627	1	rev	rev	PROPN
ftr-354	627	2	.	.	PUNCT
ftr-354	628	1	rul	rul	PROPN
ftr-354	628	2	.	.	PUNCT
ftr-354	629	1	95	95	NUM
ftr-354	629	2	-	-	SYM
ftr-354	629	3	74	74	NUM
ftr-354	629	4	,	,	PUNCT
ftr-354	629	5	1995	1995	NUM
ftr-354	629	6	-	-	SYM
ftr-354	629	7	2	2	NUM
ftr-354	629	8	c.b	c.b	PROPN
ftr-354	629	9	.	.	PROPN
ftr-354	629	10	36	36	NUM
ftr-354	629	11	;	;	PUNCT
ftr-354	629	12	hempt	hempt	PROPN
ftr-354	629	13	bros	bros	PROPN
ftr-354	629	14	.	.	PROPN
ftr-354	629	15	,	,	PUNCT
ftr-354	629	16	inc	inc	PROPN
ftr-354	629	17	.	.	PROPN
ftr-354	629	18	,	,	PUNCT
ftr-354	629	19	v.	v.	PROPN
ftr-354	629	20	u.s	u.s	PROPN
ftr-354	629	21	.	.	PROPN
ftr-354	629	22	,	,	PUNCT
ftr-354	629	23	490	490	NUM
ftr-354	629	24	f.2d	f.2d	NOUN
ftr-354	629	25	1172	1172	NUM
ftr-354	629	26	(	(	PUNCT
ftr-354	629	27	3rd	3rd	ADJ
ftr-354	629	28	cir	cir	NOUN
ftr-354	629	29	.	.	PROPN
ftr-354	629	30	1974	1974	NUM
ftr-354	629	31	)	)	PUNCT
ftr-354	629	32	.	.	PUNCT
ftr-354	630	1	2010	2010	NUM
ftr-354	630	2	]	]	SYM
ftr-354	630	3	297	297	NUM
ftr-354	630	4	florida	florida	PROPN
ftr-354	630	5	tax	tax	NOUN
ftr-354	630	6	review	review	NOUN
ftr-354	630	7	benefits	benefit	NOUN
ftr-354	630	8	.	.	PUNCT
ftr-354	631	1	the	the	DET
ftr-354	631	2	applicable	applicable	ADJ
ftr-354	631	3	section	section	NOUN
ftr-354	631	4	351	351	NUM
ftr-354	631	5	and	and	CCONJ
ftr-354	631	6	357	357	NUM
ftr-354	631	7	nonrecognition	nonrecognition	NOUN
ftr-354	631	8	rules	rule	NOUN
ftr-354	631	9	and	and	CCONJ
ftr-354	631	10	basis	basis	NOUN
ftr-354	631	11	or	or	CCONJ
ftr-354	631	12	deduction	deduction	NOUN
ftr-354	631	13	transfer	transfer	NOUN
ftr-354	631	14	provisions	provision	NOUN
ftr-354	631	15	are	be	AUX
ftr-354	631	16	mandatory	mandatory	ADJ
ftr-354	631	17	,	,	PUNCT
ftr-354	631	18	not	not	PART
ftr-354	631	19	elective	elective	ADJ
ftr-354	631	20	.	.	PUNCT
ftr-354	632	1	tax	tax	NOUN
ftr-354	632	2	law	law	NOUN
ftr-354	632	3	provisions	provision	NOUN
ftr-354	632	4	also	also	ADV
ftr-354	632	5	prescribe	prescribe	VERB
ftr-354	632	6	a	a	DET
ftr-354	632	7	mandatory	mandatory	ADJ
ftr-354	632	8	nonrecognition	nonrecognition	NOUN
ftr-354	632	9	rule	rule	NOUN
ftr-354	632	10	with	with	ADP
ftr-354	632	11	accompanying	accompany	VERB
ftr-354	632	12	tax	tax	NOUN
ftr-354	632	13	basis	basis	NOUN
ftr-354	632	14	shift	shift	NOUN
ftr-354	632	15	in	in	ADP
ftr-354	632	16	certain	certain	ADJ
ftr-354	632	17	property	property	NOUN
ftr-354	632	18	transfers	transfer	NOUN
ftr-354	632	19	(	(	PUNCT
ftr-354	632	20	not	not	PART
ftr-354	632	21	necessarily	necessarily	ADV
ftr-354	632	22	exchange	exchange	VERB
ftr-354	632	23	transactions	transaction	NOUN
ftr-354	632	24	)	)	PUNCT
ftr-354	632	25	between	between	ADP
ftr-354	632	26	individual	individual	ADJ
ftr-354	632	27	taxpayers	taxpayer	NOUN
ftr-354	632	28	.	.	PUNCT
ftr-354	633	1	for	for	ADP
ftr-354	633	2	example	example	NOUN
ftr-354	633	3	,	,	PUNCT
ftr-354	633	4	section	section	NOUN
ftr-354	633	5	1041	1041	NUM
ftr-354	633	6	,	,	PUNCT
ftr-354	633	7	which	which	PRON
ftr-354	633	8	mandates	mandate	VERB
ftr-354	633	9	nonrecognition	nonrecognition	NOUN
ftr-354	633	10	of	of	ADP
ftr-354	633	11	gain	gain	NOUN
ftr-354	633	12	or	or	CCONJ
ftr-354	633	13	loss	loss	NOUN
ftr-354	633	14	on	on	ADP
ftr-354	633	15	transfers	transfer	NOUN
ftr-354	633	16	of	of	ADP
ftr-354	633	17	property	property	NOUN
ftr-354	633	18	between	between	ADP
ftr-354	633	19	spouses	spouse	NOUN
ftr-354	633	20	or	or	CCONJ
ftr-354	633	21	former	former	ADJ
ftr-354	633	22	spouses	spouse	NOUN
ftr-354	633	23	incident	incident	VERB
ftr-354	633	24	to	to	ADP
ftr-354	633	25	a	a	DET
ftr-354	633	26	divorce	divorce	NOUN
ftr-354	633	27	,	,	PUNCT
ftr-354	633	28	requires	require	VERB
ftr-354	633	29	the	the	DET
ftr-354	633	30	transferor	transferor	NOUN
ftr-354	633	31	's	's	PART
ftr-354	633	32	tax	tax	NOUN
ftr-354	633	33	basis	basis	NOUN
ftr-354	633	34	to	to	PART
ftr-354	633	35	be	be	AUX
ftr-354	633	36	shifted	shift	VERB
ftr-354	633	37	to	to	ADP
ftr-354	633	38	the	the	DET
ftr-354	633	39	transferee.7	transferee.7	NOUN
ftr-354	633	40	8	8	NUM
ftr-354	633	41	it	it	PRON
ftr-354	633	42	is	be	AUX
ftr-354	633	43	irrelevant	irrelevant	ADJ
ftr-354	633	44	whether	whether	SCONJ
ftr-354	633	45	the	the	DET
ftr-354	633	46	property	property	NOUN
ftr-354	633	47	may	may	AUX
ftr-354	633	48	have	have	AUX
ftr-354	633	49	been	be	AUX
ftr-354	633	50	transferred	transfer	VERB
ftr-354	633	51	for	for	ADP
ftr-354	633	52	no	no	DET
ftr-354	633	53	consideration	consideration	NOUN
ftr-354	633	54	,	,	PUNCT
ftr-354	633	55	for	for	ADP
ftr-354	633	56	its	its	PRON
ftr-354	633	57	market	market	NOUN
ftr-354	633	58	value	value	NOUN
ftr-354	633	59	,	,	PUNCT
ftr-354	633	60	or	or	CCONJ
ftr-354	633	61	for	for	ADP
ftr-354	633	62	any	any	PRON
ftr-354	633	63	another	another	DET
ftr-354	633	64	amount.7	amount.7	PRON
ftr-354	633	65	9	9	NUM
ftr-354	633	66	3	3	NUM
ftr-354	633	67	.	.	PUNCT
ftr-354	633	68	tax	tax	NOUN
ftr-354	633	69	basis	basis	NOUN
ftr-354	633	70	transfers	transfer	NOUN
ftr-354	633	71	-	-	PUNCT
ftr-354	633	72	to	to	ADP
ftr-354	633	73	other	other	ADJ
ftr-354	633	74	property	property	NOUN
ftr-354	633	75	owned	own	VERB
ftr-354	633	76	by	by	ADP
ftr-354	633	77	taxpayer	taxpayer	NOUN
ftr-354	633	78	current	current	ADJ
ftr-354	633	79	law	law	NOUN
ftr-354	633	80	also	also	ADV
ftr-354	633	81	prescribes	prescribe	VERB
ftr-354	633	82	rules	rule	NOUN
ftr-354	633	83	for	for	ADP
ftr-354	633	84	tax	tax	NOUN
ftr-354	633	85	benefit	benefit	NOUN
ftr-354	633	86	transfers	transfer	NOUN
ftr-354	633	87	between	between	ADP
ftr-354	633	88	or	or	CCONJ
ftr-354	633	89	among	among	ADP
ftr-354	633	90	properties	property	NOUN
ftr-354	633	91	owned	own	VERB
ftr-354	633	92	by	by	ADP
ftr-354	633	93	a	a	DET
ftr-354	633	94	single	single	ADJ
ftr-354	633	95	taxpayer	taxpayer	NOUN
ftr-354	633	96	in	in	ADP
ftr-354	633	97	a	a	DET
ftr-354	633	98	way	way	NOUN
ftr-354	633	99	that	that	PRON
ftr-354	633	100	may	may	AUX
ftr-354	633	101	accelerate	accelerate	VERB
ftr-354	633	102	the	the	DET
ftr-354	633	103	tax	tax	NOUN
ftr-354	633	104	benefits	benefit	NOUN
ftr-354	633	105	to	to	ADP
ftr-354	633	106	the	the	DET
ftr-354	633	107	property	property	NOUN
ftr-354	633	108	owner	owner	NOUN
ftr-354	633	109	.	.	PUNCT
ftr-354	634	1	a	a	DET
ftr-354	634	2	few	few	ADJ
ftr-354	634	3	of	of	ADP
ftr-354	634	4	the	the	DET
ftr-354	634	5	numerous	numerous	ADJ
ftr-354	634	6	nonrecognition	nonrecognition	NOUN
ftr-354	634	7	transactions	transaction	NOUN
ftr-354	634	8	in	in	ADP
ftr-354	634	9	which	which	PRON
ftr-354	634	10	basis	basis	NOUN
ftr-354	634	11	is	be	AUX
ftr-354	634	12	shifted	shift	VERB
ftr-354	634	13	from	from	ADP
ftr-354	634	14	one	one	NUM
ftr-354	634	15	property	property	NOUN
ftr-354	634	16	owned	own	VERB
ftr-354	634	17	by	by	ADP
ftr-354	634	18	a	a	DET
ftr-354	634	19	taxpayer	taxpayer	NOUN
ftr-354	634	20	to	to	ADP
ftr-354	634	21	other	other	ADJ
ftr-354	634	22	(	(	PUNCT
ftr-354	634	23	usually	usually	ADV
ftr-354	634	24	acquired	acquire	VERB
ftr-354	634	25	)	)	PUNCT
ftr-354	634	26	property	property	NOUN
ftr-354	634	27	,	,	PUNCT
ftr-354	634	28	include	include	VERB
ftr-354	634	29	transfers	transfer	NOUN
ftr-354	634	30	to	to	ADP
ftr-354	634	31	controlled	control	VERB
ftr-354	634	32	corporations,80	corporations,80	NOUN
ftr-354	634	33	transfers	transfer	NOUN
ftr-354	634	34	to	to	ADP
ftr-354	634	35	a	a	DET
ftr-354	634	36	partnership	partnership	NOUN
ftr-354	634	37	,	,	PUNCT
ftr-354	634	38	"	"	PUNCT
ftr-354	634	39	receipt	receipt	NOUN
ftr-354	634	40	of	of	ADP
ftr-354	634	41	stock	stock	NOUN
ftr-354	634	42	or	or	CCONJ
ftr-354	634	43	stock	stock	NOUN
ftr-354	634	44	rights	right	NOUN
ftr-354	634	45	,	,	PUNCT
ftr-354	634	46	82	82	NUM
ftr-354	634	47	like	like	ADJ
ftr-354	634	48	-	-	PUNCT
ftr-354	634	49	kind	kind	NOUN
ftr-354	634	50	exchanges	exchange	NOUN
ftr-354	634	51	,	,	PUNCT
ftr-354	634	52	including	include	VERB
ftr-354	634	53	exchanges	exchange	NOUN
ftr-354	634	54	of	of	ADP
ftr-354	634	55	insurance	insurance	NOUN
ftr-354	634	56	contracts	contract	NOUN
ftr-354	634	57	,	,	PUNCT
ftr-354	634	58	and	and	CCONJ
ftr-354	634	59	involuntary	involuntary	ADJ
ftr-354	634	60	conversions.84	conversions.84	NOUN
ftr-354	634	61	to	to	PART
ftr-354	634	62	illustrate	illustrate	VERB
ftr-354	634	63	,	,	PUNCT
ftr-354	634	64	tax	tax	NOUN
ftr-354	634	65	benefits	benefit	NOUN
ftr-354	634	66	can	can	AUX
ftr-354	634	67	be	be	AUX
ftr-354	634	68	accelerated	accelerate	VERB
ftr-354	634	69	by	by	ADP
ftr-354	634	70	virtue	virtue	NOUN
ftr-354	634	71	of	of	ADP
ftr-354	634	72	the	the	DET
ftr-354	634	73	likekind	likekind	NOUN
ftr-354	634	74	exchange	exchange	NOUN
ftr-354	634	75	rules	rule	NOUN
ftr-354	634	76	of	of	ADP
ftr-354	634	77	section	section	NOUN
ftr-354	634	78	1031	1031	NUM
ftr-354	634	79	.	.	PUNCT
ftr-354	635	1	assume	assume	VERB
ftr-354	635	2	that	that	SCONJ
ftr-354	635	3	transferor	transferor	NOUN
ftr-354	635	4	a	a	DET
ftr-354	635	5	exchanges	exchange	NOUN
ftr-354	635	6	vacant	vacant	ADJ
ftr-354	635	7	farm	farm	NOUN
ftr-354	635	8	land	land	NOUN
ftr-354	635	9	with	with	ADP
ftr-354	635	10	a	a	DET
ftr-354	635	11	basis	basis	NOUN
ftr-354	635	12	of	of	ADP
ftr-354	635	13	$	$	SYM
ftr-354	635	14	60	60	NUM
ftr-354	635	15	and	and	CCONJ
ftr-354	635	16	a	a	DET
ftr-354	635	17	fair	fair	ADJ
ftr-354	635	18	market	market	NOUN
ftr-354	635	19	value	value	NOUN
ftr-354	635	20	of	of	ADP
ftr-354	635	21	$	$	SYM
ftr-354	635	22	100	100	NUM
ftr-354	635	23	for	for	ADP
ftr-354	635	24	rental	rental	ADJ
ftr-354	635	25	property	property	NOUN
ftr-354	635	26	owned	own	VERB
ftr-354	635	27	by	by	ADP
ftr-354	635	28	transferor	transferor	NOUN
ftr-354	635	29	b.	b.	PROPN
ftr-354	635	30	tax	tax	PROPN
ftr-354	635	31	rules	rule	NOUN
ftr-354	635	32	permit	permit	VERB
ftr-354	635	33	the	the	DET
ftr-354	635	34	taxpayer	taxpayer	NOUN
ftr-354	635	35	to	to	PART
ftr-354	635	36	avoid	avoid	VERB
ftr-354	635	37	recognizing	recognize	VERB
ftr-354	635	38	the	the	DET
ftr-354	635	39	$	$	SYM
ftr-354	635	40	40	40	NUM
ftr-354	635	41	of	of	ADP
ftr-354	635	42	gain	gain	NOUN
ftr-354	635	43	on	on	ADP
ftr-354	635	44	this	this	DET
ftr-354	635	45	transaction	transaction	NOUN
ftr-354	635	46	,	,	PUNCT
ftr-354	635	47	but	but	CCONJ
ftr-354	635	48	require	require	VERB
ftr-354	635	49	the	the	DET
ftr-354	635	50	taxpayer	taxpayer	NOUN
ftr-354	635	51	to	to	PART
ftr-354	635	52	ascribe	ascribe	VERB
ftr-354	635	53	the	the	DET
ftr-354	635	54	$	$	SYM
ftr-354	635	55	60	60	NUM
ftr-354	635	56	farm	farm	NOUN
ftr-354	635	57	land	land	NOUN
ftr-354	635	58	basis	basis	NOUN
ftr-354	635	59	to	to	ADP
ftr-354	635	60	the	the	DET
ftr-354	635	61	rental	rental	ADJ
ftr-354	635	62	real	real	ADJ
ftr-354	635	63	property	property	NOUN
ftr-354	635	64	,	,	PUNCT
ftr-354	635	65	the	the	DET
ftr-354	635	66	77	77	NUM
ftr-354	635	67	.	.	PUNCT
ftr-354	636	1	that	that	SCONJ
ftr-354	636	2	the	the	DET
ftr-354	636	3	drafters	drafter	NOUN
ftr-354	636	4	recognized	recognize	VERB
ftr-354	636	5	the	the	DET
ftr-354	636	6	shifting	shift	VERB
ftr-354	636	7	nature	nature	NOUN
ftr-354	636	8	of	of	ADP
ftr-354	636	9	irc	irc	PROPN
ftr-354	636	10	§	§	PROPN
ftr-354	636	11	351	351	NUM
ftr-354	636	12	rules	rule	NOUN
ftr-354	636	13	can	can	AUX
ftr-354	636	14	be	be	AUX
ftr-354	636	15	discerned	discern	VERB
ftr-354	636	16	from	from	ADP
ftr-354	636	17	the	the	DET
ftr-354	636	18	very	very	ADV
ftr-354	636	19	different	different	ADJ
ftr-354	636	20	approach	approach	NOUN
ftr-354	636	21	taken	take	VERB
ftr-354	636	22	in	in	ADP
ftr-354	636	23	the	the	DET
ftr-354	636	24	rules	rule	NOUN
ftr-354	636	25	applicable	applicable	ADJ
ftr-354	636	26	to	to	ADP
ftr-354	636	27	transfers	transfer	NOUN
ftr-354	636	28	of	of	ADP
ftr-354	636	29	property	property	NOUN
ftr-354	636	30	to	to	ADP
ftr-354	636	31	partnerships	partnership	NOUN
ftr-354	636	32	.	.	PUNCT
ftr-354	637	1	irc	irc	PROPN
ftr-354	637	2	§	§	PROPN
ftr-354	637	3	704(c	704(c	PROPN
ftr-354	637	4	)	)	PUNCT
ftr-354	637	5	expressly	expressly	ADV
ftr-354	637	6	prohibits	prohibit	VERB
ftr-354	637	7	the	the	DET
ftr-354	637	8	shifting	shifting	NOUN
ftr-354	637	9	of	of	ADP
ftr-354	637	10	a	a	DET
ftr-354	637	11	transferor	transferor	NOUN
ftr-354	637	12	partner	partner	NOUN
ftr-354	637	13	's	's	PART
ftr-354	637	14	tax	tax	NOUN
ftr-354	637	15	benefits	benefit	NOUN
ftr-354	637	16	(	(	PUNCT
ftr-354	637	17	and	and	CCONJ
ftr-354	637	18	burdens	burden	NOUN
ftr-354	637	19	)	)	PUNCT
ftr-354	637	20	to	to	ADP
ftr-354	637	21	the	the	DET
ftr-354	637	22	other	other	ADJ
ftr-354	637	23	partners	partner	NOUN
ftr-354	637	24	.	.	PUNCT
ftr-354	638	1	instead	instead	ADV
ftr-354	638	2	,	,	PUNCT
ftr-354	638	3	any	any	DET
ftr-354	638	4	benefits	benefit	NOUN
ftr-354	638	5	associated	associate	VERB
ftr-354	638	6	with	with	ADP
ftr-354	638	7	tax	tax	NOUN
ftr-354	638	8	basis	basis	NOUN
ftr-354	638	9	and	and	CCONJ
ftr-354	638	10	deductions	deduction	NOUN
ftr-354	638	11	are	be	AUX
ftr-354	638	12	traced	trace	VERB
ftr-354	638	13	back	back	ADV
ftr-354	638	14	to	to	ADP
ftr-354	638	15	the	the	DET
ftr-354	638	16	particular	particular	ADJ
ftr-354	638	17	transferor	transferor	NOUN
ftr-354	638	18	and	and	CCONJ
ftr-354	638	19	are	be	AUX
ftr-354	638	20	not	not	PART
ftr-354	638	21	shared	share	VERB
ftr-354	638	22	by	by	ADP
ftr-354	638	23	the	the	DET
ftr-354	638	24	other	other	ADJ
ftr-354	638	25	partners	partner	NOUN
ftr-354	638	26	.	.	PUNCT
ftr-354	639	1	78	78	NUM
ftr-354	639	2	.	.	PUNCT
ftr-354	640	1	irc	irc	PROPN
ftr-354	640	2	§	§	PROPN
ftr-354	640	3	1041(b)(2	1041(b)(2	NUM
ftr-354	640	4	)	)	PUNCT
ftr-354	640	5	.	.	PUNCT
ftr-354	641	1	79	79	NUM
ftr-354	641	2	.	.	PUNCT
ftr-354	642	1	a	a	DET
ftr-354	642	2	similar	similar	ADJ
ftr-354	642	3	rule	rule	NOUN
ftr-354	642	4	is	be	AUX
ftr-354	642	5	contained	contain	VERB
ftr-354	642	6	in	in	ADP
ftr-354	642	7	irc	irc	PROPN
ftr-354	642	8	§	§	NOUN
ftr-354	642	9	1015(a	1015(a	NOUN
ftr-354	642	10	)	)	PUNCT
ftr-354	642	11	for	for	ADP
ftr-354	642	12	gifts	gift	NOUN
ftr-354	642	13	,	,	PUNCT
ftr-354	642	14	generally	generally	ADV
ftr-354	642	15	.	.	PUNCT
ftr-354	643	1	pursuant	pursuant	ADJ
ftr-354	643	2	to	to	ADP
ftr-354	643	3	this	this	DET
ftr-354	643	4	rule	rule	NOUN
ftr-354	643	5	,	,	PUNCT
ftr-354	643	6	a	a	DET
ftr-354	643	7	tax	tax	NOUN
ftr-354	643	8	basis	basis	NOUN
ftr-354	643	9	rule	rule	NOUN
ftr-354	643	10	applicable	applicable	ADJ
ftr-354	643	11	when	when	SCONJ
ftr-354	643	12	gifts	gift	NOUN
ftr-354	643	13	are	be	AUX
ftr-354	643	14	made	make	VERB
ftr-354	643	15	requires	require	VERB
ftr-354	643	16	the	the	DET
ftr-354	643	17	donor	donor	NOUN
ftr-354	643	18	's	's	PART
ftr-354	643	19	tax	tax	NOUN
ftr-354	643	20	basis	basis	NOUN
ftr-354	643	21	to	to	PART
ftr-354	643	22	be	be	AUX
ftr-354	643	23	shifted	shift	VERB
ftr-354	643	24	to	to	ADP
ftr-354	643	25	the	the	DET
ftr-354	643	26	donee	donee	NOUN
ftr-354	643	27	.	.	PUNCT
ftr-354	644	1	an	an	DET
ftr-354	644	2	exception	exception	NOUN
ftr-354	644	3	is	be	AUX
ftr-354	644	4	provided	provide	VERB
ftr-354	644	5	when	when	SCONJ
ftr-354	644	6	the	the	DET
ftr-354	644	7	fair	fair	ADJ
ftr-354	644	8	market	market	NOUN
ftr-354	644	9	value	value	NOUN
ftr-354	644	10	of	of	ADP
ftr-354	644	11	the	the	DET
ftr-354	644	12	property	property	NOUN
ftr-354	644	13	at	at	ADP
ftr-354	644	14	the	the	DET
ftr-354	644	15	time	time	NOUN
ftr-354	644	16	of	of	ADP
ftr-354	644	17	the	the	DET
ftr-354	644	18	gift	gift	NOUN
ftr-354	644	19	exceeds	exceed	VERB
ftr-354	644	20	the	the	DET
ftr-354	644	21	donor	donor	NOUN
ftr-354	644	22	's	's	PART
ftr-354	644	23	tax	tax	NOUN
ftr-354	644	24	basis	basis	NOUN
ftr-354	644	25	and	and	CCONJ
ftr-354	644	26	the	the	DET
ftr-354	644	27	property	property	NOUN
ftr-354	644	28	is	be	AUX
ftr-354	644	29	sold	sell	VERB
ftr-354	644	30	by	by	ADP
ftr-354	644	31	the	the	DET
ftr-354	644	32	donee	donee	NOUN
ftr-354	644	33	at	at	ADP
ftr-354	644	34	a	a	DET
ftr-354	644	35	loss	loss	NOUN
ftr-354	644	36	.	.	PUNCT
ftr-354	645	1	80	80	NUM
ftr-354	645	2	.	.	PUNCT
ftr-354	646	1	irc	irc	PROPN
ftr-354	646	2	§	§	PROPN
ftr-354	646	3	351	351	NUM
ftr-354	646	4	and	and	CCONJ
ftr-354	646	5	§	§	PROPN
ftr-354	646	6	358	358	NUM
ftr-354	646	7	.	.	PUNCT
ftr-354	647	1	81	81	NUM
ftr-354	647	2	.	.	PUNCT
ftr-354	648	1	irc	irc	PROPN
ftr-354	648	2	§	§	PROPN
ftr-354	648	3	721	721	NUM
ftr-354	648	4	and	and	CCONJ
ftr-354	648	5	§	§	PROPN
ftr-354	648	6	722	722	NUM
ftr-354	648	7	.	.	PUNCT
ftr-354	649	1	82	82	NUM
ftr-354	649	2	.	.	PUNCT
ftr-354	650	1	irc	irc	PROPN
ftr-354	650	2	§	§	PROPN
ftr-354	650	3	307	307	NUM
ftr-354	650	4	.	.	PUNCT
ftr-354	650	5	83	83	NUM
ftr-354	650	6	.	.	PUNCT
ftr-354	651	1	irc	irc	PROPN
ftr-354	651	2	§	§	PROPN
ftr-354	651	3	1031(d	1031(d	NUM
ftr-354	651	4	)	)	PUNCT
ftr-354	651	5	and	and	CCONJ
ftr-354	651	6	§	§	PROPN
ftr-354	651	7	1035	1035	NUM
ftr-354	651	8	.	.	PUNCT
ftr-354	652	1	84	84	NUM
ftr-354	652	2	.	.	PUNCT
ftr-354	653	1	irc	irc	PROPN
ftr-354	653	2	§	§	PROPN
ftr-354	653	3	1033(b	1033(b	NUM
ftr-354	653	4	)	)	PUNCT
ftr-354	653	5	.	.	PUNCT
ftr-354	654	1	298	298	NUM
ftr-354	654	2	[	[	PUNCT
ftr-354	654	3	vol	vol	NOUN
ftr-354	654	4	.	.	PUNCT
ftr-354	655	1	10	10	NUM
ftr-354	655	2	:	:	SYM
ftr-354	655	3	2	2	NUM
ftr-354	655	4	a	a	DET
ftr-354	655	5	proposal	proposal	NOUN
ftr-354	655	6	for	for	ADP
ftr-354	655	7	an	an	DET
ftr-354	655	8	elective	elective	ADJ
ftr-354	655	9	tax	tax	NOUN
ftr-354	655	10	benefits	benefit	NOUN
ftr-354	655	11	transfer	transfer	NOUN
ftr-354	655	12	system	system	NOUN
ftr-354	655	13	"	"	PUNCT
ftr-354	655	14	exchanged	exchange	VERB
ftr-354	655	15	basis	basis	NOUN
ftr-354	655	16	property	property	NOUN
ftr-354	655	17	.	.	PUNCT
ftr-354	655	18	"	"	PUNCT
ftr-354	656	1	after	after	ADP
ftr-354	656	2	the	the	DET
ftr-354	656	3	exchange	exchange	NOUN
ftr-354	656	4	,	,	PUNCT
ftr-354	656	5	transferor	transferor	NOUN
ftr-354	656	6	a	a	PRON
ftr-354	656	7	is	be	AUX
ftr-354	656	8	permitted	permit	VERB
ftr-354	656	9	to	to	PART
ftr-354	656	10	take	take	VERB
ftr-354	656	11	crd	crd	NOUN
ftr-354	656	12	equal	equal	ADJ
ftr-354	656	13	to	to	ADP
ftr-354	656	14	the	the	DET
ftr-354	656	15	portion	portion	NOUN
ftr-354	656	16	of	of	ADP
ftr-354	656	17	the	the	DET
ftr-354	656	18	$	$	SYM
ftr-354	656	19	60	60	NUM
ftr-354	656	20	basis	basis	NOUN
ftr-354	656	21	that	that	PRON
ftr-354	656	22	is	be	AUX
ftr-354	656	23	properly	properly	ADV
ftr-354	656	24	allocable	allocable	ADJ
ftr-354	656	25	to	to	ADP
ftr-354	656	26	the	the	DET
ftr-354	656	27	building	building	NOUN
ftr-354	656	28	and	and	CCONJ
ftr-354	656	29	other	other	ADJ
ftr-354	656	30	like	like	ADJ
ftr-354	656	31	-	-	PUNCT
ftr-354	656	32	kind	kind	ADV
ftr-354	656	33	depreciable	depreciable	ADJ
ftr-354	656	34	property	property	NOUN
ftr-354	656	35	acquired	acquire	VERB
ftr-354	656	36	in	in	ADP
ftr-354	656	37	the	the	DET
ftr-354	656	38	exchange	exchange	NOUN
ftr-354	656	39	.	.	PUNCT
ftr-354	657	1	before	before	ADP
ftr-354	657	2	the	the	DET
ftr-354	657	3	transaction	transaction	NOUN
ftr-354	657	4	no	no	DET
ftr-354	657	5	crd	crd	NOUN
ftr-354	657	6	were	be	AUX
ftr-354	657	7	allowed	allow	VERB
ftr-354	657	8	because	because	SCONJ
ftr-354	657	9	the	the	DET
ftr-354	657	10	entire	entire	ADJ
ftr-354	657	11	basis	basis	NOUN
ftr-354	657	12	was	be	AUX
ftr-354	657	13	attached	attach	VERB
ftr-354	657	14	to	to	ADP
ftr-354	657	15	land	land	NOUN
ftr-354	657	16	,	,	PUNCT
ftr-354	657	17	which	which	PRON
ftr-354	657	18	is	be	AUX
ftr-354	657	19	a	a	DET
ftr-354	657	20	nondepreciable	nondepreciable	ADJ
ftr-354	657	21	asset	asset	NOUN
ftr-354	657	22	.	.	PUNCT
ftr-354	658	1	b.	b.	PROPN
ftr-354	658	2	tax	tax	NOUN
ftr-354	658	3	avoidance	avoidance	NOUN
ftr-354	658	4	intent	intent	NOUN
ftr-354	658	5	under	under	ADP
ftr-354	658	6	current	current	ADJ
ftr-354	658	7	statutory	statutory	ADJ
ftr-354	658	8	law	law	NOUN
ftr-354	658	9	,	,	PUNCT
ftr-354	658	10	a	a	DET
ftr-354	658	11	taxpayer	taxpayer	NOUN
ftr-354	658	12	's	's	PART
ftr-354	658	13	intention	intention	NOUN
ftr-354	658	14	to	to	PART
ftr-354	658	15	avoid	avoid	VERB
ftr-354	658	16	tax	tax	NOUN
ftr-354	658	17	,	,	PUNCT
ftr-354	658	18	the	the	DET
ftr-354	658	19	principal	principal	NOUN
ftr-354	658	20	or	or	CCONJ
ftr-354	658	21	sole	sole	ADJ
ftr-354	658	22	purpose	purpose	NOUN
ftr-354	658	23	for	for	ADP
ftr-354	658	24	the	the	DET
ftr-354	658	25	proposed	propose	VERB
ftr-354	658	26	sale	sale	NOUN
ftr-354	658	27	of	of	ADP
ftr-354	658	28	tax	tax	NOUN
ftr-354	658	29	benefits	benefit	NOUN
ftr-354	658	30	,	,	PUNCT
ftr-354	658	31	will	will	AUX
ftr-354	658	32	not	not	PART
ftr-354	658	33	prevent	prevent	VERB
ftr-354	658	34	the	the	DET
ftr-354	658	35	proposed	propose	VERB
ftr-354	658	36	tax	tax	NOUN
ftr-354	658	37	benefit	benefit	NOUN
ftr-354	658	38	transfers	transfer	NOUN
ftr-354	658	39	.	.	PUNCT
ftr-354	659	1	as	as	SCONJ
ftr-354	659	2	discussed	discuss	VERB
ftr-354	659	3	below	below	ADV
ftr-354	659	4	,	,	PUNCT
ftr-354	659	5	statutory	statutory	ADJ
ftr-354	659	6	law	law	NOUN
ftr-354	659	7	expressly	expressly	ADV
ftr-354	659	8	incentivizes	incentivize	VERB
ftr-354	659	9	taxpayers	taxpayer	NOUN
ftr-354	659	10	with	with	ADP
ftr-354	659	11	tax	tax	NOUN
ftr-354	659	12	avoidance	avoidance	NOUN
ftr-354	659	13	.	.	PUNCT
ftr-354	660	1	however	however	ADV
ftr-354	660	2	,	,	PUNCT
ftr-354	660	3	statutory	statutory	ADJ
ftr-354	660	4	provisions	provision	NOUN
ftr-354	660	5	also	also	ADV
ftr-354	660	6	exist	exist	VERB
ftr-354	660	7	that	that	PRON
ftr-354	660	8	deny	deny	VERB
ftr-354	660	9	tax	tax	NOUN
ftr-354	660	10	benefit	benefit	NOUN
ftr-354	660	11	transfers	transfer	NOUN
ftr-354	660	12	when	when	SCONJ
ftr-354	660	13	(	(	PUNCT
ftr-354	660	14	a	a	X
ftr-354	660	15	)	)	PUNCT
ftr-354	660	16	tax	tax	NOUN
ftr-354	660	17	avoidance	avoidance	NOUN
ftr-354	660	18	intent	intent	NOUN
ftr-354	660	19	is	be	AUX
ftr-354	660	20	not	not	PART
ftr-354	660	21	associated	associate	VERB
ftr-354	660	22	with	with	ADP
ftr-354	660	23	a	a	DET
ftr-354	660	24	code	code	NOUN
ftr-354	660	25	provision	provision	NOUN
ftr-354	660	26	designed	design	VERB
ftr-354	660	27	to	to	PART
ftr-354	660	28	further	further	VERB
ftr-354	660	29	some	some	DET
ftr-354	660	30	congressional	congressional	ADJ
ftr-354	660	31	social	social	ADJ
ftr-354	660	32	or	or	CCONJ
ftr-354	660	33	economic	economic	ADJ
ftr-354	660	34	objective	objective	NOUN
ftr-354	660	35	or	or	CCONJ
ftr-354	660	36	(	(	PUNCT
ftr-354	660	37	b	b	NOUN
ftr-354	660	38	)	)	PUNCT
ftr-354	660	39	when	when	SCONJ
ftr-354	660	40	the	the	DET
ftr-354	660	41	transaction	transaction	NOUN
ftr-354	660	42	containing	contain	VERB
ftr-354	660	43	tax	tax	NOUN
ftr-354	660	44	avoidance	avoidance	NOUN
ftr-354	660	45	intent	intent	NOUN
ftr-354	660	46	is	be	AUX
ftr-354	660	47	entered	enter	VERB
ftr-354	660	48	into	into	ADP
ftr-354	660	49	without	without	ADP
ftr-354	660	50	an	an	DET
ftr-354	660	51	overriding	override	VERB
ftr-354	660	52	business	business	NOUN
ftr-354	660	53	purpose	purpose	NOUN
ftr-354	660	54	.	.	PUNCT
ftr-354	661	1	1	1	X
ftr-354	661	2	.	.	X
ftr-354	661	3	current	current	ADJ
ftr-354	661	4	statutory	statutory	ADJ
ftr-354	661	5	provisions	provision	NOUN
ftr-354	661	6	employing	employ	VERB
ftr-354	661	7	tax	tax	NOUN
ftr-354	661	8	avoidance	avoidance	NOUN
ftr-354	661	9	commenting	comment	VERB
ftr-354	661	10	on	on	ADP
ftr-354	661	11	the	the	DET
ftr-354	661	12	allure	allure	NOUN
ftr-354	661	13	of	of	ADP
ftr-354	661	14	tax	tax	NOUN
ftr-354	661	15	avoidance	avoidance	NOUN
ftr-354	661	16	,	,	PUNCT
ftr-354	661	17	the	the	DET
ftr-354	661	18	renowned	renowned	ADJ
ftr-354	661	19	british	british	PROPN
ftr-354	661	20	economist	economist	PROPN
ftr-354	661	21	john	john	PROPN
ftr-354	661	22	maynard	maynard	PROPN
ftr-354	661	23	keynes	keynes	PROPN
ftr-354	661	24	is	be	AUX
ftr-354	661	25	said	say	VERB
ftr-354	661	26	to	to	PART
ftr-354	661	27	have	have	AUX
ftr-354	661	28	quipped	quip	VERB
ftr-354	661	29	:	:	PUNCT
ftr-354	661	30	"	"	PUNCT
ftr-354	661	31	[	[	X
ftr-354	661	32	t]he	t]he	X
ftr-354	661	33	avoidance	avoidance	NOUN
ftr-354	661	34	of	of	ADP
ftr-354	661	35	taxes	taxis	NOUN
ftr-354	661	36	is	be	AUX
ftr-354	661	37	the	the	DET
ftr-354	661	38	only	only	ADJ
ftr-354	661	39	intellectual	intellectual	ADJ
ftr-354	661	40	pursuit	pursuit	NOUN
ftr-354	661	41	that	that	PRON
ftr-354	661	42	carries	carry	VERB
ftr-354	661	43	any	any	DET
ftr-354	661	44	reward	reward	NOUN
ftr-354	661	45	.	.	PUNCT
ftr-354	662	1	"8	"8	NOUN
ftr-354	662	2	6	6	NUM
ftr-354	662	3	realizing	realize	VERB
ftr-354	662	4	,	,	PUNCT
ftr-354	662	5	as	as	SCONJ
ftr-354	662	6	this	this	DET
ftr-354	662	7	quote	quote	NOUN
ftr-354	662	8	reveals	reveal	VERB
ftr-354	662	9	,	,	PUNCT
ftr-354	662	10	the	the	DET
ftr-354	662	11	antipathy	antipathy	ADJ
ftr-354	662	12	that	that	SCONJ
ftr-354	662	13	taxpayers	taxpayer	NOUN
ftr-354	662	14	have	have	AUX
ftr-354	662	15	toward	toward	ADP
ftr-354	662	16	tax	tax	NOUN
ftr-354	662	17	liability	liability	NOUN
ftr-354	662	18	,	,	PUNCT
ftr-354	662	19	he	he	PRON
ftr-354	662	20	advocated	advocate	VERB
ftr-354	662	21	in	in	ADP
ftr-354	662	22	favor	favor	NOUN
ftr-354	662	23	of	of	ADP
ftr-354	662	24	tax	tax	NOUN
ftr-354	662	25	incentives	incentive	NOUN
ftr-354	662	26	and	and	CCONJ
ftr-354	662	27	other	other	ADJ
ftr-354	662	28	types	type	NOUN
ftr-354	662	29	of	of	ADP
ftr-354	662	30	governmental	governmental	ADJ
ftr-354	662	31	intervention	intervention	NOUN
ftr-354	662	32	in	in	ADP
ftr-354	662	33	the	the	DET
ftr-354	662	34	economy	economy	NOUN
ftr-354	662	35	when	when	SCONJ
ftr-354	662	36	stimulus	stimulus	NOUN
ftr-354	662	37	was	be	AUX
ftr-354	662	38	needed	need	VERB
ftr-354	662	39	.	.	PUNCT
ftr-354	663	1	the	the	DET
ftr-354	663	2	code	code	NOUN
ftr-354	663	3	is	be	AUX
ftr-354	663	4	replete	replete	ADJ
ftr-354	663	5	with	with	ADP
ftr-354	663	6	sections	section	NOUN
ftr-354	663	7	that	that	PRON
ftr-354	663	8	contain	contain	VERB
ftr-354	663	9	implicit	implicit	ADJ
ftr-354	663	10	congressional	congressional	ADJ
ftr-354	663	11	legitimization	legitimization	NOUN
ftr-354	663	12	of	of	ADP
ftr-354	663	13	tax	tax	NOUN
ftr-354	663	14	avoidance	avoidance	NOUN
ftr-354	663	15	intent	intent	NOUN
ftr-354	663	16	.	.	PUNCT
ftr-354	664	1	the	the	DET
ftr-354	664	2	discussion	discussion	NOUN
ftr-354	664	3	above	above	ADP
ftr-354	664	4	of	of	ADP
ftr-354	664	5	the	the	DET
ftr-354	664	6	nmtc	nmtc	NOUN
ftr-354	664	7	and	and	CCONJ
ftr-354	664	8	lihc	lihc	PROPN
ftr-354	664	9	and	and	CCONJ
ftr-354	664	10	the	the	DET
ftr-354	664	11	economic	economic	ADJ
ftr-354	664	12	stimulus	stimulus	ADJ
ftr-354	664	13	provisions	provision	NOUN
ftr-354	664	14	are	be	AUX
ftr-354	664	15	illustrations	illustration	NOUN
ftr-354	664	16	of	of	ADP
ftr-354	664	17	congressional	congressional	ADJ
ftr-354	664	18	intervention	intervention	NOUN
ftr-354	664	19	in	in	ADP
ftr-354	664	20	the	the	DET
ftr-354	664	21	economy	economy	NOUN
ftr-354	664	22	with	with	ADP
ftr-354	664	23	legislation	legislation	NOUN
ftr-354	664	24	that	that	PRON
ftr-354	664	25	harnesses	harness	VERB
ftr-354	664	26	tax	tax	NOUN
ftr-354	664	27	avoidance	avoidance	NOUN
ftr-354	664	28	tendencies	tendency	NOUN
ftr-354	664	29	.	.	PUNCT
ftr-354	665	1	more	more	ADJ
ftr-354	665	2	targeted	target	VERB
ftr-354	665	3	concerns	concern	NOUN
ftr-354	665	4	associated	associate	VERB
ftr-354	665	5	with	with	ADP
ftr-354	665	6	energy	energy	NOUN
ftr-354	665	7	independence	independence	NOUN
ftr-354	665	8	prompted	prompt	VERB
ftr-354	665	9	the	the	DET
ftr-354	665	10	enactment	enactment	NOUN
ftr-354	665	11	of	of	ADP
ftr-354	665	12	tax	tax	NOUN
ftr-354	665	13	incentive	incentive	NOUN
ftr-354	665	14	provisions	provision	NOUN
ftr-354	665	15	contained	contain	VERB
ftr-354	665	16	in	in	ADP
ftr-354	665	17	the	the	DET
ftr-354	665	18	emergency	emergency	NOUN
ftr-354	665	19	economic	economic	ADJ
ftr-354	665	20	stabilization	stabilization	NOUN
ftr-354	665	21	act	act	NOUN
ftr-354	665	22	of	of	ADP
ftr-354	665	23	2008	2008	NUM
ftr-354	665	24	.	.	PUNCT
ftr-354	666	1	according	accord	VERB
ftr-354	666	2	to	to	ADP
ftr-354	666	3	the	the	DET
ftr-354	666	4	law	law	NOUN
ftr-354	666	5	's	's	PART
ftr-354	666	6	preamble	preamble	NOUN
ftr-354	666	7	,	,	PUNCT
ftr-354	666	8	it	it	PRON
ftr-354	666	9	purpose	purpose	VERB
ftr-354	666	10	was	be	AUX
ftr-354	666	11	"	"	PUNCT
ftr-354	666	12	...	...	PUNCT
ftr-354	666	13	to	to	PART
ftr-354	666	14	amend	amend	VERB
ftr-354	666	15	the	the	DET
ftr-354	666	16	internal	internal	ADJ
ftr-354	666	17	revenue	revenue	NOUN
ftr-354	666	18	code	code	NOUN
ftr-354	666	19	of	of	ADP
ftr-354	666	20	1986	1986	NUM
ftr-354	666	21	to	to	PART
ftr-354	666	22	provide	provide	VERB
ftr-354	666	23	incentives	incentive	NOUN
ftr-354	666	24	for	for	ADP
ftr-354	666	25	energy	energy	NOUN
ftr-354	666	26	production	production	NOUN
ftr-354	666	27	and	and	CCONJ
ftr-354	666	28	conservation	conservation	NOUN
ftr-354	666	29	...	...	PUNCT
ftr-354	666	30	85	85	NUM
ftr-354	666	31	.	.	PUNCT
ftr-354	667	1	irc	irc	PROPN
ftr-354	667	2	§	§	PROPN
ftr-354	667	3	7701(a)(44	7701(a)(44	PROPN
ftr-354	667	4	)	)	PUNCT
ftr-354	667	5	.	.	PUNCT
ftr-354	668	1	86	86	NUM
ftr-354	668	2	.	.	PUNCT
ftr-354	669	1	the	the	DET
ftr-354	669	2	forbes	forbes	PROPN
ftr-354	669	3	book	book	NOUN
ftr-354	669	4	of	of	ADP
ftr-354	669	5	business	business	NOUN
ftr-354	669	6	quotations	quotation	NOUN
ftr-354	669	7	820	820	NUM
ftr-354	669	8	(	(	PUNCT
ftr-354	669	9	ted	te	VERB
ftr-354	669	10	goodman	goodman	PROPN
ftr-354	669	11	ed	ed	PROPN
ftr-354	669	12	.	.	PROPN
ftr-354	669	13	,	,	PUNCT
ftr-354	669	14	black	black	ADJ
ftr-354	669	15	dog	dog	NOUN
ftr-354	669	16	&	&	CCONJ
ftr-354	669	17	leventhal	leventhal	PROPN
ftr-354	669	18	publishers	publisher	NOUN
ftr-354	669	19	)	)	PUNCT
ftr-354	669	20	(	(	PUNCT
ftr-354	669	21	1997	1997	NUM
ftr-354	669	22	)	)	PUNCT
ftr-354	669	23	.	.	PUNCT
ftr-354	670	1	87	87	NUM
ftr-354	670	2	.	.	PUNCT
ftr-354	671	1	pub	pub	NOUN
ftr-354	671	2	.	.	PUNCT
ftr-354	672	1	l.	l.	PROPN
ftr-354	672	2	no	no	INTJ
ftr-354	672	3	.	.	PROPN
ftr-354	673	1	110	110	NUM
ftr-354	673	2	-	-	SYM
ftr-354	673	3	343	343	NUM
ftr-354	673	4	,	,	PUNCT
ftr-354	673	5	122	122	NUM
ftr-354	673	6	stat	stat	NOUN
ftr-354	673	7	.	.	PUNCT
ftr-354	674	1	3765	3765	NUM
ftr-354	674	2	(	(	PUNCT
ftr-354	674	3	2008	2008	NUM
ftr-354	674	4	)	)	PUNCT
ftr-354	674	5	.	.	PUNCT
ftr-354	675	1	see	see	VERB
ftr-354	675	2	also	also	ADV
ftr-354	675	3	,	,	PUNCT
ftr-354	675	4	the	the	DET
ftr-354	675	5	preamble	preamble	NOUN
ftr-354	675	6	to	to	ADP
ftr-354	675	7	the	the	DET
ftr-354	675	8	american	american	ADJ
ftr-354	675	9	recovery	recovery	NOUN
ftr-354	675	10	and	and	CCONJ
ftr-354	675	11	reinvestment	reinvestment	NOUN
ftr-354	675	12	act	act	NOUN
ftr-354	675	13	of	of	ADP
ftr-354	675	14	2009	2009	NUM
ftr-354	675	15	that	that	PRON
ftr-354	675	16	describes	describe	VERB
ftr-354	675	17	the	the	DET
ftr-354	675	18	purpose	purpose	NOUN
ftr-354	675	19	of	of	ADP
ftr-354	675	20	the	the	DET
ftr-354	675	21	legislation	legislation	NOUN
ftr-354	675	22	as	as	ADP
ftr-354	675	23	:	:	PUNCT
ftr-354	675	24	"	"	PUNCT
ftr-354	675	25	making	make	VERB
ftr-354	675	26	supplemental	supplemental	ADJ
ftr-354	675	27	appropriations	appropriation	NOUN
ftr-354	675	28	for	for	ADP
ftr-354	675	29	job	job	NOUN
ftr-354	675	30	preservation	preservation	NOUN
ftr-354	675	31	and	and	CCONJ
ftr-354	675	32	creation	creation	NOUN
ftr-354	675	33	,	,	PUNCT
ftr-354	675	34	infrastructure	infrastructure	NOUN
ftr-354	675	35	investment	investment	NOUN
ftr-354	675	36	,	,	PUNCT
ftr-354	675	37	energy	energy	NOUN
ftr-354	675	38	efficiency	efficiency	NOUN
ftr-354	675	39	and	and	CCONJ
ftr-354	675	40	science	science	NOUN
ftr-354	675	41	,	,	PUNCT
ftr-354	675	42	assistance	assistance	NOUN
ftr-354	675	43	to	to	ADP
ftr-354	675	44	the	the	DET
ftr-354	675	45	unemployed	unemployed	ADJ
ftr-354	675	46	,	,	PUNCT
ftr-354	675	47	and	and	CCONJ
ftr-354	675	48	state	state	NOUN
ftr-354	675	49	and	and	CCONJ
ftr-354	675	50	local	local	ADJ
ftr-354	675	51	fiscal	fiscal	ADJ
ftr-354	675	52	stabilization	stabilization	NOUN
ftr-354	675	53	,	,	PUNCT
ftr-354	675	54	for	for	ADP
ftr-354	675	55	the	the	DET
ftr-354	675	56	fiscal	fiscal	ADJ
ftr-354	675	57	year	year	NOUN
ftr-354	675	58	ending	end	VERB
ftr-354	675	59	sep	sep	PROPN
ftr-354	675	60	.	.	PUNCT
ftr-354	676	1	2010	2010	NUM
ftr-354	676	2	]	]	PUNCT
ftr-354	676	3	299	299	NUM
ftr-354	676	4	florida	florida	PROPN
ftr-354	676	5	tax	tax	NOUN
ftr-354	676	6	review	review	NOUN
ftr-354	676	7	the	the	DET
ftr-354	676	8	incentives	incentive	NOUN
ftr-354	676	9	enacted	enact	VERB
ftr-354	676	10	include	include	AUX
ftr-354	676	11	accelerated	accelerate	VERB
ftr-354	676	12	crd	crd	NOUN
ftr-354	676	13	and	and	CCONJ
ftr-354	676	14	tax	tax	NOUN
ftr-354	676	15	credits	credit	NOUN
ftr-354	676	16	for	for	ADP
ftr-354	676	17	various	various	ADJ
ftr-354	676	18	energy	energy	NOUN
ftr-354	676	19	related	relate	VERB
ftr-354	676	20	investments	investment	NOUN
ftr-354	676	21	.	.	PUNCT
ftr-354	677	1	for	for	ADP
ftr-354	677	2	example	example	NOUN
ftr-354	677	3	,	,	PUNCT
ftr-354	677	4	the	the	DET
ftr-354	677	5	2008	2008	NUM
ftr-354	677	6	act	act	NOUN
ftr-354	677	7	cut	cut	VERB
ftr-354	677	8	in	in	ADP
ftr-354	677	9	half	half	DET
ftr-354	677	10	the	the	DET
ftr-354	677	11	cost	cost	NOUN
ftr-354	677	12	recovery	recovery	NOUN
ftr-354	677	13	period	period	NOUN
ftr-354	677	14	for	for	ADP
ftr-354	677	15	any	any	DET
ftr-354	677	16	qualified	qualified	ADJ
ftr-354	677	17	smart	smart	ADJ
ftr-354	677	18	electric	electric	ADJ
ftr-354	677	19	meter	meter	NOUN
ftr-354	677	20	and	and	CCONJ
ftr-354	677	21	any	any	DET
ftr-354	677	22	qualified	qualified	ADJ
ftr-354	677	23	smart	smart	ADJ
ftr-354	677	24	electric	electric	ADJ
ftr-354	677	25	grid	grid	NOUN
ftr-354	677	26	system,88	system,88	NOUN
ftr-354	677	27	and	and	CCONJ
ftr-354	677	28	qualified	qualify	VERB
ftr-354	677	29	all	all	DET
ftr-354	677	30	cellulosic	cellulosic	NOUN
ftr-354	677	31	biofuels	biofuel	NOUN
ftr-354	677	32	for	for	ADP
ftr-354	677	33	an	an	DET
ftr-354	677	34	immediate	immediate	ADJ
ftr-354	677	35	cost	cost	NOUN
ftr-354	677	36	recovery	recovery	NOUN
ftr-354	677	37	deduction	deduction	NOUN
ftr-354	677	38	equal	equal	ADJ
ftr-354	677	39	to	to	ADP
ftr-354	677	40	50	50	NUM
ftr-354	677	41	%	%	NOUN
ftr-354	677	42	of	of	ADP
ftr-354	677	43	the	the	DET
ftr-354	677	44	cost	cost	NOUN
ftr-354	677	45	of	of	ADP
ftr-354	677	46	the	the	DET
ftr-354	677	47	biofuel	biofuel	NOUN
ftr-354	677	48	facilities.89	facilities.89	NOUN
ftr-354	677	49	the	the	DET
ftr-354	677	50	2008	2008	NUM
ftr-354	677	51	act	act	NOUN
ftr-354	677	52	also	also	ADV
ftr-354	677	53	enhanced	enhance	VERB
ftr-354	677	54	the	the	DET
ftr-354	677	55	provisions	provision	NOUN
ftr-354	677	56	of	of	ADP
ftr-354	677	57	the	the	DET
ftr-354	677	58	existing	exist	VERB
ftr-354	677	59	energy	energy	NOUN
ftr-354	677	60	credit	credit	NOUN
ftr-354	677	61	by	by	ADP
ftr-354	677	62	allowing	allow	VERB
ftr-354	677	63	the	the	DET
ftr-354	677	64	credit	credit	NOUN
ftr-354	677	65	to	to	PART
ftr-354	677	66	be	be	AUX
ftr-354	677	67	taken	take	VERB
ftr-354	677	68	for	for	ADP
ftr-354	677	69	investments	investment	NOUN
ftr-354	677	70	in	in	ADP
ftr-354	677	71	an	an	DET
ftr-354	677	72	expanded	expand	VERB
ftr-354	677	73	category	category	NOUN
ftr-354	677	74	of	of	ADP
ftr-354	677	75	property	property	NOUN
ftr-354	677	76	.	.	PUNCT
ftr-354	678	1	it	it	PRON
ftr-354	678	2	increased	increase	VERB
ftr-354	678	3	the	the	DET
ftr-354	678	4	credit	credit	NOUN
ftr-354	678	5	limit	limit	NOUN
ftr-354	678	6	for	for	ADP
ftr-354	678	7	fuel	fuel	NOUN
ftr-354	678	8	cell	cell	NOUN
ftr-354	678	9	property	property	NOUN
ftr-354	678	10	,	,	PUNCT
ftr-354	678	11	removed	remove	VERB
ftr-354	678	12	prohibition	prohibition	NOUN
ftr-354	678	13	on	on	ADP
ftr-354	678	14	public	public	ADJ
ftr-354	678	15	utility	utility	NOUN
ftr-354	678	16	property	property	NOUN
ftr-354	678	17	qualifying	qualifying	NOUN
ftr-354	678	18	for	for	ADP
ftr-354	678	19	the	the	DET
ftr-354	678	20	credit	credit	NOUN
ftr-354	678	21	,	,	PUNCT
ftr-354	678	22	allowed	allow	VERB
ftr-354	678	23	the	the	DET
ftr-354	678	24	credit	credit	NOUN
ftr-354	678	25	for	for	ADP
ftr-354	678	26	alternative	alternative	ADJ
ftr-354	678	27	minimum	minimum	ADJ
ftr-354	678	28	tax	tax	NOUN
ftr-354	678	29	purposes	purpose	NOUN
ftr-354	678	30	,	,	PUNCT
ftr-354	678	31	etc	etc	X
ftr-354	678	32	...	...	X
ftr-354	678	33	.90	.90	NUM
ftr-354	678	34	the	the	DET
ftr-354	678	35	credit	credit	NOUN
ftr-354	678	36	for	for	ADP
ftr-354	678	37	electricity	electricity	NOUN
ftr-354	678	38	produced	produce	VERB
ftr-354	678	39	from	from	ADP
ftr-354	678	40	renewal	renewal	PROPN
ftr-354	678	41	resources,9	resources,9	NOUN
ftr-354	678	42	'	'	PART
ftr-354	678	43	the	the	DET
ftr-354	678	44	qualifying	qualify	VERB
ftr-354	678	45	advanced	advanced	ADJ
ftr-354	678	46	coal	coal	NOUN
ftr-354	678	47	project	project	NOUN
ftr-354	678	48	credit,9	credit,9	X
ftr-354	678	49	2	2	NUM
ftr-354	678	50	and	and	CCONJ
ftr-354	678	51	the	the	DET
ftr-354	678	52	qualifying	qualify	VERB
ftr-354	678	53	gasification	gasification	NOUN
ftr-354	678	54	project	project	NOUN
ftr-354	678	55	credit	credit	NOUN
ftr-354	678	56	,	,	PUNCT
ftr-354	678	57	93	93	NUM
ftr-354	678	58	the	the	DET
ftr-354	678	59	biodiesel	biodiesel	NOUN
ftr-354	678	60	fuels	fuel	NOUN
ftr-354	678	61	and	and	CCONJ
ftr-354	678	62	alternative	alternative	ADJ
ftr-354	678	63	fuel	fuel	NOUN
ftr-354	678	64	credit	credit	NOUN
ftr-354	678	65	94	94	NUM
ftr-354	678	66	were	be	AUX
ftr-354	678	67	also	also	ADV
ftr-354	678	68	expanded	expand	VERB
ftr-354	678	69	.	.	PUNCT
ftr-354	679	1	numerous	numerous	ADJ
ftr-354	679	2	other	other	ADJ
ftr-354	679	3	targeted	target	VERB
ftr-354	679	4	provisions	provision	NOUN
ftr-354	679	5	that	that	PRON
ftr-354	679	6	depend	depend	VERB
ftr-354	679	7	on	on	ADP
ftr-354	679	8	taxpayers	taxpayer	NOUN
ftr-354	679	9	'	'	PART
ftr-354	679	10	tax	tax	NOUN
ftr-354	679	11	avoidance	avoidance	NOUN
ftr-354	679	12	tendencies	tendency	NOUN
ftr-354	679	13	have	have	AUX
ftr-354	679	14	been	be	AUX
ftr-354	679	15	enacted	enact	VERB
ftr-354	679	16	over	over	ADP
ftr-354	679	17	the	the	DET
ftr-354	679	18	years	year	NOUN
ftr-354	679	19	to	to	PART
ftr-354	679	20	advance	advance	VERB
ftr-354	679	21	more	more	ADJ
ftr-354	679	22	targeted	target	VERB
ftr-354	679	23	government	government	NOUN
ftr-354	679	24	objectives	objective	NOUN
ftr-354	679	25	.	.	PUNCT
ftr-354	680	1	they	they	PRON
ftr-354	680	2	provide	provide	VERB
ftr-354	680	3	additional	additional	ADJ
ftr-354	680	4	evidence	evidence	NOUN
ftr-354	680	5	of	of	ADP
ftr-354	680	6	congresses	congress	NOUN
ftr-354	680	7	approval	approval	NOUN
ftr-354	680	8	of	of	ADP
ftr-354	680	9	tax	tax	NOUN
ftr-354	680	10	avoidance	avoidance	NOUN
ftr-354	680	11	intentions	intention	NOUN
ftr-354	680	12	.	.	PUNCT
ftr-354	681	1	for	for	ADP
ftr-354	681	2	example	example	NOUN
ftr-354	681	3	,	,	PUNCT
ftr-354	681	4	special	special	ADJ
ftr-354	681	5	accelerated	accelerate	VERB
ftr-354	681	6	cost	cost	NOUN
ftr-354	681	7	recovery	recovery	NOUN
ftr-354	681	8	rules	rule	NOUN
ftr-354	681	9	have	have	AUX
ftr-354	681	10	been	be	AUX
ftr-354	681	11	enacted	enact	VERB
ftr-354	681	12	to	to	PART
ftr-354	681	13	encourage	encourage	VERB
ftr-354	681	14	investment	investment	NOUN
ftr-354	681	15	in	in	ADP
ftr-354	681	16	pollution	pollution	NOUN
ftr-354	681	17	control	control	NOUN
ftr-354	681	18	facilities	facility	NOUN
ftr-354	681	19	,	,	PUNCT
ftr-354	681	20	"	"	PUNCT
ftr-354	681	21	research	research	NOUN
ftr-354	681	22	and	and	CCONJ
ftr-354	681	23	experimentation	experimentation	NOUN
ftr-354	681	24	expenditures	expenditure	NOUN
ftr-354	681	25	,	,	PUNCT
ftr-354	681	26	96	96	NUM
ftr-354	681	27	reforestation	reforestation	NOUN
ftr-354	681	28	expenditures	expenditure	NOUN
ftr-354	681	29	,	,	PUNCT
ftr-354	681	30	soil	soil	NOUN
ftr-354	681	31	and	and	CCONJ
ftr-354	681	32	water	water	NOUN
ftr-354	681	33	conservation	conservation	NOUN
ftr-354	681	34	expenditures	expenditure	NOUN
ftr-354	681	35	,	,	PUNCT
ftr-354	681	36	etc	etc	X
ftr-354	681	37	...	...	X
ftr-354	681	38	.	.	PUNCT
ftr-354	682	1	these	these	DET
ftr-354	682	2	special	special	ADJ
ftr-354	682	3	rules	rule	NOUN
ftr-354	682	4	are	be	AUX
ftr-354	682	5	more	more	ADV
ftr-354	682	6	favorable	favorable	ADJ
ftr-354	682	7	than	than	ADP
ftr-354	682	8	,	,	PUNCT
ftr-354	682	9	and	and	CCONJ
ftr-354	682	10	,	,	PUNCT
ftr-354	682	11	thus	thus	ADV
ftr-354	682	12	,	,	PUNCT
ftr-354	682	13	provide	provide	VERB
ftr-354	682	14	an	an	DET
ftr-354	682	15	added	add	VERB
ftr-354	682	16	incentive	incentive	NOUN
ftr-354	682	17	to	to	PART
ftr-354	682	18	,	,	PUNCT
ftr-354	682	19	the	the	DET
ftr-354	682	20	accelerated	accelerate	VERB
ftr-354	682	21	cost	cost	NOUN
ftr-354	682	22	recovery	recovery	NOUN
ftr-354	682	23	rules	rule	NOUN
ftr-354	682	24	applicable	applicable	ADJ
ftr-354	682	25	to	to	ADP
ftr-354	682	26	other	other	ADJ
ftr-354	682	27	business	business	NOUN
ftr-354	682	28	property	property	NOUN
ftr-354	682	29	.	.	PUNCT
ftr-354	683	1	all	all	PRON
ftr-354	683	2	of	of	ADP
ftr-354	683	3	these	these	DET
ftr-354	683	4	provisions	provision	NOUN
ftr-354	683	5	evidence	evidence	VERB
ftr-354	683	6	congressional	congressional	ADJ
ftr-354	683	7	approval	approval	NOUN
ftr-354	683	8	of	of	ADP
ftr-354	683	9	tax	tax	NOUN
ftr-354	683	10	avoidance	avoidance	NOUN
ftr-354	683	11	as	as	ADP
ftr-354	683	12	an	an	DET
ftr-354	683	13	incentive	incentive	NOUN
ftr-354	683	14	to	to	PART
ftr-354	683	15	address	address	VERB
ftr-354	683	16	a	a	DET
ftr-354	683	17	social	social	ADJ
ftr-354	683	18	or	or	CCONJ
ftr-354	683	19	economic	economic	ADJ
ftr-354	683	20	policy	policy	NOUN
ftr-354	683	21	concern	concern	NOUN
ftr-354	683	22	.	.	PUNCT
ftr-354	684	1	the	the	DET
ftr-354	684	2	transfer	transfer	NOUN
ftr-354	684	3	of	of	ADP
ftr-354	684	4	tax	tax	NOUN
ftr-354	684	5	benefits	benefit	NOUN
ftr-354	684	6	is	be	AUX
ftr-354	684	7	the	the	DET
ftr-354	684	8	tool	tool	NOUN
ftr-354	684	9	used	use	VERB
ftr-354	684	10	to	to	PART
ftr-354	684	11	achieve	achieve	VERB
ftr-354	684	12	the	the	DET
ftr-354	684	13	objective	objective	NOUN
ftr-354	684	14	.	.	PUNCT
ftr-354	685	1	so	so	ADV
ftr-354	685	2	long	long	ADV
ftr-354	685	3	as	as	SCONJ
ftr-354	685	4	the	the	DET
ftr-354	685	5	underlying	underlying	ADJ
ftr-354	685	6	transaction	transaction	NOUN
ftr-354	685	7	required	require	VERB
ftr-354	685	8	by	by	ADP
ftr-354	685	9	the	the	DET
ftr-354	685	10	tax	tax	NOUN
ftr-354	685	11	avoidance	avoidance	NOUN
ftr-354	685	12	legislation	legislation	NOUN
ftr-354	685	13	is	be	AUX
ftr-354	685	14	engaged	engage	VERB
ftr-354	685	15	in	in	ADP
ftr-354	685	16	,	,	PUNCT
ftr-354	685	17	the	the	DET
ftr-354	685	18	tax	tax	NOUN
ftr-354	685	19	benefit	benefit	NOUN
ftr-354	685	20	transfer	transfer	NOUN
ftr-354	685	21	is	be	AUX
ftr-354	685	22	acceptable	acceptable	ADJ
ftr-354	685	23	.	.	PUNCT
ftr-354	686	1	30	30	NUM
ftr-354	686	2	,	,	PUNCT
ftr-354	686	3	2009	2009	NUM
ftr-354	686	4	,	,	PUNCT
ftr-354	686	5	and	and	CCONJ
ftr-354	686	6	for	for	ADP
ftr-354	686	7	other	other	ADJ
ftr-354	686	8	purposes	purpose	NOUN
ftr-354	686	9	.	.	PUNCT
ftr-354	686	10	"	"	PUNCT
ftr-354	687	1	pub	pub	NOUN
ftr-354	687	2	.	.	PUNCT
ftr-354	688	1	l.	l.	PROPN
ftr-354	688	2	no	no	INTJ
ftr-354	688	3	.	.	PROPN
ftr-354	689	1	111	111	NUM
ftr-354	689	2	-	-	SYM
ftr-354	689	3	5	5	NUM
ftr-354	689	4	,	,	PUNCT
ftr-354	689	5	123	123	NUM
ftr-354	689	6	stat	stat	NOUN
ftr-354	689	7	.	.	PUNCT
ftr-354	690	1	115	115	NUM
ftr-354	690	2	,	,	PUNCT
ftr-354	690	3	h.r	h.r	PROPN
ftr-354	690	4	.	.	PROPN
ftr-354	690	5	rep	rep	PROPN
ftr-354	690	6	.	.	PROPN
ftr-354	691	1	no	no	INTJ
ftr-354	691	2	.	.	NOUN
ftr-354	691	3	5	5	NUM
ftr-354	691	4	(	(	PUNCT
ftr-354	691	5	2009	2009	NUM
ftr-354	691	6	)	)	PUNCT
ftr-354	691	7	.	.	PUNCT
ftr-354	692	1	88	88	NUM
ftr-354	692	2	.	.	PUNCT
ftr-354	692	3	irc	irc	PROPN
ftr-354	692	4	§	§	PROPN
ftr-354	692	5	168(e)(3)(d	168(e)(3)(d	PROPN
ftr-354	692	6	)	)	PUNCT
ftr-354	692	7	.	.	PUNCT
ftr-354	693	1	89	89	NUM
ftr-354	693	2	.	.	PUNCT
ftr-354	693	3	irc	irc	PROPN
ftr-354	693	4	§	§	PROPN
ftr-354	693	5	168(l)(1)(b	168(l)(1)(b	PROPN
ftr-354	693	6	)	)	PUNCT
ftr-354	693	7	.	.	PUNCT
ftr-354	694	1	90	90	NUM
ftr-354	694	2	.	.	PUNCT
ftr-354	695	1	irc	irc	PROPN
ftr-354	695	2	§	§	PROPN
ftr-354	695	3	48	48	NUM
ftr-354	695	4	.	.	NOUN
ftr-354	695	5	91	91	NUM
ftr-354	695	6	.	.	PUNCT
ftr-354	696	1	irc	irc	PROPN
ftr-354	696	2	§	§	PROPN
ftr-354	696	3	45	45	NUM
ftr-354	696	4	.	.	NOUN
ftr-354	696	5	92	92	NUM
ftr-354	696	6	.	.	PUNCT
ftr-354	697	1	irc	irc	PROPN
ftr-354	697	2	§	§	PROPN
ftr-354	697	3	48a	48a	NOUN
ftr-354	697	4	.	.	PUNCT
ftr-354	698	1	93	93	NUM
ftr-354	698	2	.	.	PUNCT
ftr-354	699	1	irc	irc	PROPN
ftr-354	699	2	§	§	PROPN
ftr-354	699	3	48b	48b	NOUN
ftr-354	699	4	.	.	PUNCT
ftr-354	700	1	94	94	NUM
ftr-354	700	2	.	.	PUNCT
ftr-354	700	3	irc	irc	PROPN
ftr-354	700	4	§	§	PROPN
ftr-354	700	5	40a	40a	NUM
ftr-354	700	6	.	.	PUNCT
ftr-354	701	1	95	95	NUM
ftr-354	701	2	.	.	PUNCT
ftr-354	702	1	irc	irc	PROPN
ftr-354	702	2	§	§	PROPN
ftr-354	702	3	169	169	NUM
ftr-354	702	4	.	.	PUNCT
ftr-354	703	1	96	96	NUM
ftr-354	703	2	.	.	PUNCT
ftr-354	704	1	irc	irc	PROPN
ftr-354	704	2	§	§	PROPN
ftr-354	704	3	174	174	NUM
ftr-354	704	4	.	.	PUNCT
ftr-354	705	1	97	97	NUM
ftr-354	705	2	.	.	PUNCT
ftr-354	706	1	irc	irc	PROPN
ftr-354	706	2	§	§	PROPN
ftr-354	706	3	194	194	NUM
ftr-354	706	4	.	.	PUNCT
ftr-354	707	1	98	98	NUM
ftr-354	707	2	.	.	PUNCT
ftr-354	708	1	irc	irc	PROPN
ftr-354	708	2	§	§	PROPN
ftr-354	708	3	175	175	NUM
ftr-354	708	4	.	.	PUNCT
ftr-354	709	1	300	300	NUM
ftr-354	710	1	[	[	NOUN
ftr-354	710	2	vol	vol	NOUN
ftr-354	710	3	.	.	PUNCT
ftr-354	711	1	10:2	10:2	NUM
ftr-354	711	2	a	a	DET
ftr-354	711	3	proposal	proposal	NOUN
ftr-354	711	4	for	for	ADP
ftr-354	711	5	an	an	DET
ftr-354	711	6	elective	elective	ADJ
ftr-354	711	7	tax	tax	NOUN
ftr-354	711	8	benefits	benefit	NOUN
ftr-354	711	9	transfer	transfer	NOUN
ftr-354	711	10	system	system	NOUN
ftr-354	711	11	2	2	NUM
ftr-354	711	12	.	.	PUNCT
ftr-354	711	13	statutory	statutory	ADJ
ftr-354	711	14	constraints	constraint	NOUN
ftr-354	711	15	on	on	ADP
ftr-354	711	16	tax	tax	NOUN
ftr-354	711	17	avoidance	avoidance	NOUN
ftr-354	711	18	unless	unless	SCONJ
ftr-354	711	19	appropriate	appropriate	ADJ
ftr-354	711	20	limitations	limitation	NOUN
ftr-354	711	21	accompany	accompany	VERB
ftr-354	711	22	the	the	DET
ftr-354	711	23	proposal	proposal	NOUN
ftr-354	711	24	,	,	PUNCT
ftr-354	711	25	tax	tax	NOUN
ftr-354	711	26	abuse	abuse	NOUN
ftr-354	711	27	is	be	AUX
ftr-354	711	28	likely	likely	ADJ
ftr-354	711	29	to	to	PART
ftr-354	711	30	result	result	VERB
ftr-354	711	31	.	.	PUNCT
ftr-354	712	1	as	as	SCONJ
ftr-354	712	2	one	one	NUM
ftr-354	712	3	court	court	NOUN
ftr-354	712	4	observed	observe	VERB
ftr-354	712	5	,	,	PUNCT
ftr-354	712	6	"	"	PUNCT
ftr-354	712	7	[	[	X
ftr-354	712	8	a	a	X
ftr-354	712	9	]	]	X
ftr-354	712	10	tax	tax	NOUN
ftr-354	712	11	system	system	NOUN
ftr-354	712	12	of	of	ADP
ftr-354	712	13	rather	rather	ADV
ftr-354	712	14	high	high	ADJ
ftr-354	712	15	rates	rate	NOUN
ftr-354	712	16	gives	give	VERB
ftr-354	712	17	a	a	DET
ftr-354	712	18	multitude	multitude	NOUN
ftr-354	712	19	of	of	ADP
ftr-354	712	20	clever	clever	ADJ
ftr-354	712	21	individuals	individual	NOUN
ftr-354	712	22	in	in	ADP
ftr-354	712	23	the	the	DET
ftr-354	712	24	private	private	ADJ
ftr-354	712	25	sector	sector	NOUN
ftr-354	712	26	powerful	powerful	ADJ
ftr-354	712	27	incentives	incentive	VERB
ftr-354	712	28	to	to	PART
ftr-354	712	29	game	game	VERB
ftr-354	712	30	the	the	DET
ftr-354	712	31	system	system	NOUN
ftr-354	712	32	.	.	PUNCT
ftr-354	713	1	"	"	PUNCT
ftr-354	713	2	"	"	PUNCT
ftr-354	713	3	current	current	ADJ
ftr-354	713	4	law	law	NOUN
ftr-354	713	5	prescribes	prescribe	VERB
ftr-354	713	6	limits	limit	NOUN
ftr-354	713	7	on	on	ADP
ftr-354	713	8	tax	tax	NOUN
ftr-354	713	9	benefit	benefit	NOUN
ftr-354	713	10	transfers	transfer	NOUN
ftr-354	713	11	in	in	ADP
ftr-354	713	12	transactions	transaction	NOUN
ftr-354	713	13	where	where	SCONJ
ftr-354	713	14	tax	tax	NOUN
ftr-354	713	15	avoidance	avoidance	NOUN
ftr-354	713	16	intent	intent	NOUN
ftr-354	713	17	is	be	AUX
ftr-354	713	18	evident	evident	ADJ
ftr-354	713	19	.	.	PUNCT
ftr-354	714	1	although	although	SCONJ
ftr-354	714	2	the	the	DET
ftr-354	714	3	proposed	propose	VERB
ftr-354	714	4	system	system	NOUN
ftr-354	714	5	,	,	PUNCT
ftr-354	714	6	as	as	SCONJ
ftr-354	714	7	discussed	discuss	VERB
ftr-354	714	8	below	below	ADV
ftr-354	714	9	,	,	PUNCT
ftr-354	714	10	does	do	AUX
ftr-354	714	11	not	not	PART
ftr-354	714	12	violate	violate	VERB
ftr-354	714	13	any	any	PRON
ftr-354	714	14	of	of	ADP
ftr-354	714	15	these	these	DET
ftr-354	714	16	limits	limit	NOUN
ftr-354	714	17	,	,	PUNCT
ftr-354	714	18	it	it	PRON
ftr-354	714	19	should	should	AUX
ftr-354	714	20	constrain	constrain	VERB
ftr-354	714	21	its	its	PRON
ftr-354	714	22	tax	tax	NOUN
ftr-354	714	23	avoidance	avoidance	NOUN
ftr-354	714	24	orientation	orientation	NOUN
ftr-354	714	25	with	with	ADP
ftr-354	714	26	reasonable	reasonable	ADJ
ftr-354	714	27	limitations	limitation	NOUN
ftr-354	714	28	on	on	ADP
ftr-354	714	29	transferring	transfer	VERB
ftr-354	714	30	tax	tax	NOUN
ftr-354	714	31	benefits	benefit	NOUN
ftr-354	714	32	,	,	PUNCT
ftr-354	714	33	and	and	CCONJ
ftr-354	714	34	these	these	DET
ftr-354	714	35	constraints	constraint	NOUN
ftr-354	714	36	should	should	AUX
ftr-354	714	37	be	be	AUX
ftr-354	714	38	consistent	consistent	ADJ
ftr-354	714	39	with	with	ADP
ftr-354	714	40	current	current	ADJ
ftr-354	714	41	statutory	statutory	ADJ
ftr-354	714	42	tax	tax	NOUN
ftr-354	714	43	avoidance	avoidance	NOUN
ftr-354	714	44	limitations	limitation	NOUN
ftr-354	714	45	.	.	PUNCT
ftr-354	715	1	following	follow	VERB
ftr-354	715	2	is	be	AUX
ftr-354	715	3	a	a	DET
ftr-354	715	4	discussion	discussion	NOUN
ftr-354	715	5	of	of	ADP
ftr-354	715	6	salient	salient	ADJ
ftr-354	715	7	provisions	provision	NOUN
ftr-354	715	8	of	of	ADP
ftr-354	715	9	current	current	ADJ
ftr-354	715	10	statutory	statutory	ADJ
ftr-354	715	11	law	law	NOUN
ftr-354	715	12	that	that	PRON
ftr-354	715	13	deny	deny	VERB
ftr-354	715	14	tax	tax	NOUN
ftr-354	715	15	benefit	benefit	NOUN
ftr-354	715	16	transfers	transfer	NOUN
ftr-354	715	17	if	if	SCONJ
ftr-354	715	18	tax	tax	NOUN
ftr-354	715	19	avoidance	avoidance	NOUN
ftr-354	715	20	is	be	AUX
ftr-354	715	21	the	the	DET
ftr-354	715	22	intent	intent	NOUN
ftr-354	715	23	of	of	ADP
ftr-354	715	24	the	the	DET
ftr-354	715	25	transaction	transaction	NOUN
ftr-354	715	26	.	.	PUNCT
ftr-354	716	1	there	there	PRON
ftr-354	716	2	is	be	VERB
ftr-354	716	3	no	no	DET
ftr-354	716	4	absolute	absolute	ADJ
ftr-354	716	5	or	or	CCONJ
ftr-354	716	6	overarching	overarching	ADJ
ftr-354	716	7	proscription	proscription	NOUN
ftr-354	716	8	against	against	ADP
ftr-354	716	9	tax	tax	NOUN
ftr-354	716	10	avoidance	avoidance	NOUN
ftr-354	716	11	contained	contain	VERB
ftr-354	716	12	in	in	ADP
ftr-354	716	13	the	the	DET
ftr-354	716	14	code	code	NOUN
ftr-354	716	15	.	.	PUNCT
ftr-354	717	1	instead	instead	ADV
ftr-354	717	2	,	,	PUNCT
ftr-354	717	3	congress	congress	PROPN
ftr-354	717	4	has	have	AUX
ftr-354	717	5	designed	design	VERB
ftr-354	717	6	targeted	targeted	ADJ
ftr-354	717	7	sections	section	NOUN
ftr-354	717	8	that	that	PRON
ftr-354	717	9	deny	deny	VERB
ftr-354	717	10	or	or	CCONJ
ftr-354	717	11	limit	limit	VERB
ftr-354	717	12	tax	tax	NOUN
ftr-354	717	13	benefits	benefit	NOUN
ftr-354	717	14	if	if	SCONJ
ftr-354	717	15	tax	tax	NOUN
ftr-354	717	16	avoidance	avoidance	NOUN
ftr-354	717	17	is	be	AUX
ftr-354	717	18	found	find	VERB
ftr-354	717	19	to	to	PART
ftr-354	717	20	exist	exist	VERB
ftr-354	717	21	.	.	PUNCT
ftr-354	718	1	for	for	ADP
ftr-354	718	2	example	example	NOUN
ftr-354	718	3	,	,	PUNCT
ftr-354	718	4	section	section	NOUN
ftr-354	718	5	532	532	NUM
ftr-354	718	6	imposes	impose	VERB
ftr-354	718	7	an	an	DET
ftr-354	718	8	accumulated	accumulate	VERB
ftr-354	718	9	earning	earn	VERB
ftr-354	718	10	tax	tax	NOUN
ftr-354	718	11	on	on	ADP
ftr-354	718	12	corporations	corporation	NOUN
ftr-354	718	13	"	"	PUNCT
ftr-354	718	14	formed	form	VERB
ftr-354	718	15	or	or	CCONJ
ftr-354	718	16	availed	avail	VERB
ftr-354	718	17	of	of	ADP
ftr-354	718	18	for	for	ADP
ftr-354	718	19	the	the	DET
ftr-354	718	20	purpose	purpose	NOUN
ftr-354	718	21	of	of	ADP
ftr-354	718	22	avoiding	avoid	VERB
ftr-354	718	23	the	the	DET
ftr-354	718	24	income	income	NOUN
ftr-354	718	25	tax	tax	NOUN
ftr-354	718	26	with	with	ADP
ftr-354	718	27	respect	respect	NOUN
ftr-354	718	28	to	to	ADP
ftr-354	718	29	its	its	PRON
ftr-354	718	30	shareholders	shareholder	NOUN
ftr-354	718	31	...	...	PUNCT
ftr-354	718	32	,	,	PUNCT
ftr-354	718	33	"	"	PUNCT
ftr-354	718	34	'	'	NUM
ftr-354	718	35	0o	0o	NUM
ftr-354	718	36	and	and	CCONJ
ftr-354	718	37	section	section	NOUN
ftr-354	718	38	7872	7872	NUM
ftr-354	718	39	treats	treat	NOUN
ftr-354	718	40	as	as	ADP
ftr-354	718	41	a	a	DET
ftr-354	718	42	below	below	NOUN
ftr-354	718	43	-	-	PUNCT
ftr-354	718	44	market	market	NOUN
ftr-354	718	45	loan	loan	NOUN
ftr-354	718	46	to	to	PART
ftr-354	718	47	which	which	PRON
ftr-354	718	48	interest	interest	NOUN
ftr-354	718	49	is	be	AUX
ftr-354	718	50	imputed	impute	VERB
ftr-354	718	51	any	any	DET
ftr-354	718	52	such	such	ADJ
ftr-354	718	53	loan	loan	NOUN
ftr-354	718	54	"	"	PUNCT
ftr-354	718	55	the	the	DET
ftr-354	718	56	principal	principal	ADJ
ftr-354	718	57	purpose	purpose	NOUN
ftr-354	718	58	of	of	ADP
ftr-354	718	59	the	the	DET
ftr-354	718	60	interest	interest	NOUN
ftr-354	718	61	arrangement	arrangement	NOUN
ftr-354	718	62	of	of	ADP
ftr-354	718	63	which	which	PRON
ftr-354	718	64	is	be	AUX
ftr-354	718	65	the	the	DET
ftr-354	718	66	avoidance	avoidance	NOUN
ftr-354	718	67	of	of	ADP
ftr-354	718	68	any	any	DET
ftr-354	718	69	federal	federal	ADJ
ftr-354	718	70	tax	tax	NOUN
ftr-354	718	71	.	.	PUNCT
ftr-354	719	1	"o0	"o0	NOUN
ftr-354	719	2	with	with	ADP
ftr-354	719	3	some	some	PRON
ftr-354	719	4	of	of	ADP
ftr-354	719	5	these	these	DET
ftr-354	719	6	provisions	provision	NOUN
ftr-354	719	7	,	,	PUNCT
ftr-354	719	8	tax	tax	NOUN
ftr-354	719	9	avoidance	avoidance	NOUN
ftr-354	719	10	must	must	AUX
ftr-354	719	11	rise	rise	VERB
ftr-354	719	12	to	to	ADP
ftr-354	719	13	the	the	DET
ftr-354	719	14	level	level	NOUN
ftr-354	719	15	of	of	ADP
ftr-354	719	16	being	be	AUX
ftr-354	719	17	the	the	DET
ftr-354	719	18	"	"	PUNCT
ftr-354	719	19	principal	principal	ADJ
ftr-354	719	20	purpose	purpose	NOUN
ftr-354	719	21	"	"	PUNCT
ftr-354	719	22	for	for	ADP
ftr-354	719	23	entering	enter	VERB
ftr-354	719	24	into	into	ADP
ftr-354	719	25	the	the	DET
ftr-354	719	26	transaction	transaction	NOUN
ftr-354	719	27	,	,	PUNCT
ftr-354	719	28	but	but	CCONJ
ftr-354	719	29	with	with	ADP
ftr-354	719	30	other	other	ADJ
ftr-354	719	31	provisions	provision	NOUN
ftr-354	719	32	a	a	DET
ftr-354	719	33	lower	low	ADJ
ftr-354	719	34	threshold	threshold	NOUN
ftr-354	719	35	is	be	AUX
ftr-354	719	36	sufficient	sufficient	ADJ
ftr-354	719	37	to	to	PART
ftr-354	719	38	deny	deny	VERB
ftr-354	719	39	expected	expect	VERB
ftr-354	719	40	tax	tax	NOUN
ftr-354	719	41	benefits	benefit	NOUN
ftr-354	719	42	.	.	PUNCT
ftr-354	720	1	the	the	DET
ftr-354	720	2	tax	tax	NOUN
ftr-354	720	3	anti	anti	ADJ
ftr-354	720	4	-	-	ADJ
ftr-354	720	5	avoidance	avoidance	ADJ
ftr-354	720	6	section	section	NOUN
ftr-354	720	7	with	with	ADP
ftr-354	720	8	the	the	DET
ftr-354	720	9	broadest	broad	ADJ
ftr-354	720	10	scope	scope	NOUN
ftr-354	720	11	,	,	PUNCT
ftr-354	720	12	the	the	DET
ftr-354	720	13	one	one	NOUN
ftr-354	720	14	that	that	PRON
ftr-354	720	15	applies	apply	VERB
ftr-354	720	16	to	to	ADP
ftr-354	720	17	the	the	DET
ftr-354	720	18	widest	wide	ADJ
ftr-354	720	19	variety	variety	NOUN
ftr-354	720	20	of	of	ADP
ftr-354	720	21	property	property	NOUN
ftr-354	720	22	transfers	transfer	NOUN
ftr-354	720	23	,	,	PUNCT
ftr-354	720	24	and	and	CCONJ
ftr-354	720	25	the	the	DET
ftr-354	720	26	one	one	NOUN
ftr-354	720	27	that	that	PRON
ftr-354	720	28	probably	probably	ADV
ftr-354	720	29	has	have	VERB
ftr-354	720	30	the	the	DET
ftr-354	720	31	richest	rich	ADJ
ftr-354	720	32	judicial	judicial	ADJ
ftr-354	720	33	history	history	NOUN
ftr-354	720	34	is	be	AUX
ftr-354	720	35	section	section	NOUN
ftr-354	720	36	269	269	NUM
ftr-354	720	37	.	.	PUNCT
ftr-354	721	1	it	it	PRON
ftr-354	721	2	employs	employ	VERB
ftr-354	721	3	the	the	DET
ftr-354	721	4	"	"	PUNCT
ftr-354	721	5	principal	principal	ADJ
ftr-354	721	6	purpose	purpose	NOUN
ftr-354	721	7	"	"	PUNCT
ftr-354	721	8	standard.10	standard.10	ADP
ftr-354	721	9	2	2	NUM
ftr-354	721	10	the	the	DET
ftr-354	721	11	section	section	NOUN
ftr-354	721	12	269	269	NUM
ftr-354	721	13	"	"	PUNCT
ftr-354	721	14	principal	principal	ADJ
ftr-354	721	15	purpose	purpose	NOUN
ftr-354	721	16	"	"	PUNCT
ftr-354	721	17	threshold	threshold	NOUN
ftr-354	721	18	,	,	PUNCT
ftr-354	721	19	and	and	CCONJ
ftr-354	721	20	not	not	PART
ftr-354	721	21	a	a	DET
ftr-354	721	22	lower	low	ADJ
ftr-354	721	23	threshold	threshold	NOUN
ftr-354	721	24	for	for	ADP
ftr-354	721	25	denial	denial	NOUN
ftr-354	721	26	of	of	ADP
ftr-354	721	27	tax	tax	NOUN
ftr-354	721	28	benefits	benefit	NOUN
ftr-354	721	29	,	,	PUNCT
ftr-354	721	30	should	should	AUX
ftr-354	721	31	be	be	AUX
ftr-354	721	32	employed	employ	VERB
ftr-354	721	33	in	in	ADP
ftr-354	721	34	the	the	DET
ftr-354	721	35	proposed	propose	VERB
ftr-354	721	36	system	system	NOUN
ftr-354	721	37	because	because	SCONJ
ftr-354	721	38	tax	tax	NOUN
ftr-354	721	39	avoidance	avoidance	NOUN
ftr-354	721	40	is	be	AUX
ftr-354	721	41	intended	intend	VERB
ftr-354	721	42	under	under	ADP
ftr-354	721	43	the	the	DET
ftr-354	721	44	proposed	propose	VERB
ftr-354	721	45	system	system	NOUN
ftr-354	721	46	to	to	PART
ftr-354	721	47	incentivize	incentivize	VERB
ftr-354	721	48	the	the	DET
ftr-354	721	49	parties	party	NOUN
ftr-354	721	50	to	to	PART
ftr-354	721	51	engage	engage	VERB
ftr-354	721	52	in	in	ADP
ftr-354	721	53	a	a	DET
ftr-354	721	54	purchase	purchase	NOUN
ftr-354	721	55	or	or	CCONJ
ftr-354	721	56	leasing	lease	VERB
ftr-354	721	57	99	99	NUM
ftr-354	721	58	.	.	PUNCT
ftr-354	722	1	asa	asa	PROPN
ftr-354	722	2	investerings	investering	NOUN
ftr-354	722	3	p'ship	p'ship	PROPN
ftr-354	722	4	v.	v.	ADP
ftr-354	722	5	comm'r	comm'r	PROPN
ftr-354	722	6	,	,	PUNCT
ftr-354	722	7	201	201	NUM
ftr-354	722	8	f.3d	f.3d	NUM
ftr-354	722	9	505	505	NUM
ftr-354	722	10	(	(	PUNCT
ftr-354	722	11	d.c	d.c	PROPN
ftr-354	722	12	.	.	PROPN
ftr-354	722	13	cir	cir	PROPN
ftr-354	722	14	.	.	PROPN
ftr-354	722	15	2000	2000	NUM
ftr-354	722	16	)	)	PUNCT
ftr-354	722	17	.	.	PUNCT
ftr-354	723	1	earlier	early	ADV
ftr-354	723	2	,	,	PUNCT
ftr-354	723	3	mr	mr	PROPN
ftr-354	723	4	.	.	PROPN
ftr-354	723	5	justice	justice	PROPN
ftr-354	723	6	cardozo	cardozo	PROPN
ftr-354	723	7	in	in	ADP
ftr-354	723	8	burnet	burnet	PROPN
ftr-354	723	9	v.	v.	PROPN
ftr-354	723	10	wells	wells	PROPN
ftr-354	723	11	,	,	PUNCT
ftr-354	723	12	289	289	NUM
ftr-354	723	13	u.s	u.s	PROPN
ftr-354	723	14	.	.	PROPN
ftr-354	723	15	670	670	NUM
ftr-354	723	16	,	,	PUNCT
ftr-354	723	17	676	676	NUM
ftr-354	723	18	(	(	PUNCT
ftr-354	723	19	1933	1933	NUM
ftr-354	723	20	)	)	PUNCT
ftr-354	723	21	referred	refer	VERB
ftr-354	723	22	to	to	ADP
ftr-354	723	23	the	the	DET
ftr-354	723	24	proclivity	proclivity	NOUN
ftr-354	723	25	to	to	PART
ftr-354	723	26	craft	craft	VERB
ftr-354	723	27	tax	tax	NOUN
ftr-354	723	28	avoidance	avoidance	NOUN
ftr-354	723	29	schemes	scheme	NOUN
ftr-354	723	30	as	as	ADP
ftr-354	723	31	stemming	stem	VERB
ftr-354	723	32	from	from	ADP
ftr-354	723	33	taxpayers	taxpayer	NOUN
ftr-354	723	34	'	'	PART
ftr-354	723	35	"	"	PUNCT
ftr-354	723	36	fertility	fertility	NOUN
ftr-354	723	37	of	of	ADP
ftr-354	723	38	invention	invention	NOUN
ftr-354	723	39	.	.	PUNCT
ftr-354	723	40	"	"	PUNCT
ftr-354	724	1	100	100	NUM
ftr-354	724	2	.	.	PUNCT
ftr-354	724	3	irc	irc	PROPN
ftr-354	724	4	§	§	PROPN
ftr-354	724	5	532(a	532(a	PROPN
ftr-354	724	6	)	)	PUNCT
ftr-354	724	7	.	.	PUNCT
ftr-354	725	1	the	the	DET
ftr-354	725	2	evidence	evidence	NOUN
ftr-354	725	3	that	that	PRON
ftr-354	725	4	established	establish	VERB
ftr-354	725	5	the	the	DET
ftr-354	725	6	purpose	purpose	NOUN
ftr-354	725	7	to	to	PART
ftr-354	725	8	avoid	avoid	VERB
ftr-354	725	9	income	income	NOUN
ftr-354	725	10	tax	tax	NOUN
ftr-354	725	11	is	be	AUX
ftr-354	725	12	prescribed	prescribe	VERB
ftr-354	725	13	in	in	ADP
ftr-354	725	14	irc	irc	PROPN
ftr-354	725	15	§	§	PROPN
ftr-354	725	16	533	533	NUM
ftr-354	725	17	.	.	PUNCT
ftr-354	726	1	101	101	NUM
ftr-354	726	2	.	.	PUNCT
ftr-354	727	1	irc	irc	PROPN
ftr-354	727	2	§	§	PROPN
ftr-354	727	3	7872(c)(1)(d	7872(c)(1)(d	PROPN
ftr-354	727	4	)	)	PUNCT
ftr-354	727	5	.	.	PUNCT
ftr-354	728	1	in	in	ADP
ftr-354	728	2	addition	addition	NOUN
ftr-354	728	3	to	to	ADP
ftr-354	728	4	these	these	DET
ftr-354	728	5	sections	section	NOUN
ftr-354	728	6	regulations	regulation	NOUN
ftr-354	728	7	deny	deny	VERB
ftr-354	728	8	tax	tax	NOUN
ftr-354	728	9	benefit	benefit	NOUN
ftr-354	728	10	transfers	transfer	NOUN
ftr-354	728	11	.	.	PUNCT
ftr-354	729	1	for	for	ADP
ftr-354	729	2	e.g.	e.g.	ADV
ftr-354	729	3	,	,	PUNCT
ftr-354	729	4	treas	treas	PROPN
ftr-354	729	5	.	.	PUNCT
ftr-354	730	1	reg	reg	PROPN
ftr-354	730	2	.	.	PUNCT
ftr-354	731	1	§	§	PROPN
ftr-354	731	2	1.1502	1.1502	NUM
ftr-354	731	3	-	-	SYM
ftr-354	731	4	15	15	NUM
ftr-354	731	5	,	,	PUNCT
ftr-354	731	6	-21	-21	PROPN
ftr-354	731	7	,	,	PUNCT
ftr-354	731	8	and	and	CCONJ
ftr-354	731	9	-22	-22	NUM
ftr-354	731	10	,	,	PUNCT
ftr-354	731	11	regarded	regard	VERB
ftr-354	731	12	as	as	ADP
ftr-354	731	13	quasistatutory	quasistatutory	NOUN
ftr-354	731	14	provisions	provision	NOUN
ftr-354	731	15	because	because	SCONJ
ftr-354	731	16	of	of	ADP
ftr-354	731	17	the	the	DET
ftr-354	731	18	specific	specific	ADJ
ftr-354	731	19	grant	grant	NOUN
ftr-354	731	20	of	of	ADP
ftr-354	731	21	rule	rule	NOUN
ftr-354	731	22	making	make	VERB
ftr-354	731	23	authority	authority	NOUN
ftr-354	731	24	in	in	ADP
ftr-354	731	25	the	the	DET
ftr-354	731	26	area	area	NOUN
ftr-354	731	27	of	of	ADP
ftr-354	731	28	consolidated	consolidated	ADJ
ftr-354	731	29	returns	return	NOUN
ftr-354	731	30	prescribed	prescribe	VERB
ftr-354	731	31	in	in	ADP
ftr-354	731	32	irc	irc	PROPN
ftr-354	731	33	§	§	PROPN
ftr-354	731	34	1502	1502	NUM
ftr-354	731	35	,	,	PUNCT
ftr-354	731	36	deny	deny	VERB
ftr-354	731	37	net	net	ADJ
ftr-354	731	38	operating	operating	NOUN
ftr-354	731	39	loss	loss	NOUN
ftr-354	731	40	carryovers	carryover	NOUN
ftr-354	731	41	.	.	PUNCT
ftr-354	732	1	102	102	NUM
ftr-354	732	2	.	.	PUNCT
ftr-354	733	1	irc	irc	AUX
ftr-354	733	2	§	§	PROPN
ftr-354	733	3	269	269	NUM
ftr-354	733	4	limits	limit	NOUN
ftr-354	733	5	the	the	DET
ftr-354	733	6	transfer	transfer	NOUN
ftr-354	733	7	of	of	ADP
ftr-354	733	8	tax	tax	NOUN
ftr-354	733	9	benefits	benefit	NOUN
ftr-354	733	10	when	when	SCONJ
ftr-354	733	11	control	control	NOUN
ftr-354	733	12	of	of	ADP
ftr-354	733	13	a	a	DET
ftr-354	733	14	corporation	corporation	NOUN
ftr-354	733	15	takes	take	VERB
ftr-354	733	16	place	place	NOUN
ftr-354	733	17	or	or	CCONJ
ftr-354	733	18	when	when	SCONJ
ftr-354	733	19	property	property	NOUN
ftr-354	733	20	is	be	AUX
ftr-354	733	21	acquired	acquire	VERB
ftr-354	733	22	in	in	ADP
ftr-354	733	23	a	a	DET
ftr-354	733	24	transferred	transfer	VERB
ftr-354	733	25	basis	basis	NOUN
ftr-354	733	26	transaction	transaction	NOUN
ftr-354	733	27	.	.	PUNCT
ftr-354	734	1	2010	2010	NUM
ftr-354	734	2	]	]	PUNCT
ftr-354	734	3	301	301	NUM
ftr-354	734	4	florida	florida	PROPN
ftr-354	734	5	tax	tax	NOUN
ftr-354	734	6	review	review	NOUN
ftr-354	734	7	transaction	transaction	NOUN
ftr-354	734	8	.	.	PUNCT
ftr-354	735	1	thus	thus	ADV
ftr-354	735	2	,	,	PUNCT
ftr-354	735	3	it	it	PRON
ftr-354	735	4	is	be	AUX
ftr-354	735	5	expected	expect	VERB
ftr-354	735	6	be	be	AUX
ftr-354	735	7	one	one	NUM
ftr-354	735	8	of	of	ADP
ftr-354	735	9	the	the	DET
ftr-354	735	10	purposes	purpose	NOUN
ftr-354	735	11	for	for	ADP
ftr-354	735	12	entering	enter	VERB
ftr-354	735	13	into	into	ADP
ftr-354	735	14	the	the	DET
ftr-354	735	15	transaction	transaction	NOUN
ftr-354	735	16	,	,	PUNCT
ftr-354	735	17	but	but	CCONJ
ftr-354	735	18	as	as	ADP
ftr-354	735	19	a	a	DET
ftr-354	735	20	mere	mere	ADJ
ftr-354	735	21	adjunct	adjunct	ADJ
ftr-354	735	22	to	to	ADP
ftr-354	735	23	a	a	DET
ftr-354	735	24	bona	bona	ADJ
ftr-354	735	25	fide	fide	ADJ
ftr-354	735	26	commercial	commercial	ADJ
ftr-354	735	27	transaction	transaction	NOUN
ftr-354	735	28	.	.	PUNCT
ftr-354	736	1	section	section	NOUN
ftr-354	736	2	269	269	NUM
ftr-354	736	3	is	be	AUX
ftr-354	736	4	helpful	helpful	ADJ
ftr-354	736	5	in	in	ADP
ftr-354	736	6	other	other	ADJ
ftr-354	736	7	ways	way	NOUN
ftr-354	736	8	when	when	SCONJ
ftr-354	736	9	designing	design	VERB
ftr-354	736	10	anti	anti	ADJ
ftr-354	736	11	-	-	ADJ
ftr-354	736	12	abuse	abuse	ADJ
ftr-354	736	13	elements	element	NOUN
ftr-354	736	14	of	of	ADP
ftr-354	736	15	the	the	DET
ftr-354	736	16	proposed	propose	VERB
ftr-354	736	17	system	system	NOUN
ftr-354	736	18	.	.	PUNCT
ftr-354	737	1	the	the	DET
ftr-354	737	2	section	section	NOUN
ftr-354	737	3	's	's	PART
ftr-354	737	4	legislative	legislative	ADJ
ftr-354	737	5	history	history	NOUN
ftr-354	737	6	and	and	CCONJ
ftr-354	737	7	the	the	DET
ftr-354	737	8	regulations	regulation	NOUN
ftr-354	737	9	promulgated	promulgate	VERB
ftr-354	737	10	under	under	ADP
ftr-354	737	11	the	the	DET
ftr-354	737	12	section	section	NOUN
ftr-354	737	13	contain	contain	VERB
ftr-354	737	14	useful	useful	ADJ
ftr-354	737	15	guidance	guidance	NOUN
ftr-354	737	16	on	on	ADP
ftr-354	737	17	the	the	DET
ftr-354	737	18	meaning	meaning	NOUN
ftr-354	737	19	of	of	ADP
ftr-354	737	20	the	the	DET
ftr-354	737	21	term	term	NOUN
ftr-354	737	22	"	"	PUNCT
ftr-354	737	23	tax	tax	NOUN
ftr-354	737	24	avoidance	avoidance	NOUN
ftr-354	737	25	,	,	PUNCT
ftr-354	737	26	"	"	PUNCT
ftr-354	737	27	a	a	DET
ftr-354	737	28	term	term	NOUN
ftr-354	737	29	not	not	PART
ftr-354	737	30	defined	define	VERB
ftr-354	737	31	in	in	ADP
ftr-354	737	32	the	the	DET
ftr-354	737	33	code	code	NOUN
ftr-354	737	34	,	,	PUNCT
ftr-354	737	35	and	and	CCONJ
ftr-354	737	36	when	when	SCONJ
ftr-354	737	37	tax	tax	NOUN
ftr-354	737	38	avoidance	avoidance	NOUN
ftr-354	737	39	becomes	become	VERB
ftr-354	737	40	the	the	DET
ftr-354	737	41	"	"	PUNCT
ftr-354	737	42	principal	principal	ADJ
ftr-354	737	43	purpose	purpose	NOUN
ftr-354	737	44	"	"	PUNCT
ftr-354	737	45	of	of	ADP
ftr-354	737	46	an	an	DET
ftr-354	737	47	acquisition	acquisition	NOUN
ftr-354	737	48	.	.	PUNCT
ftr-354	738	1	a	a	DET
ftr-354	738	2	thorough	thorough	ADJ
ftr-354	738	3	discussion	discussion	NOUN
ftr-354	738	4	of	of	ADP
ftr-354	738	5	section	section	NOUN
ftr-354	738	6	269	269	NUM
ftr-354	738	7	is	be	AUX
ftr-354	738	8	beyond	beyond	ADP
ftr-354	738	9	the	the	DET
ftr-354	738	10	scope	scope	NOUN
ftr-354	738	11	of	of	ADP
ftr-354	738	12	this	this	DET
ftr-354	738	13	paper	paper	NOUN
ftr-354	738	14	,	,	PUNCT
ftr-354	738	15	but	but	CCONJ
ftr-354	738	16	some	some	PRON
ftr-354	738	17	of	of	ADP
ftr-354	738	18	the	the	DET
ftr-354	738	19	highlights	highlight	NOUN
ftr-354	738	20	of	of	ADP
ftr-354	738	21	its	its	PRON
ftr-354	738	22	legislative	legislative	ADJ
ftr-354	738	23	history	history	NOUN
ftr-354	738	24	are	be	AUX
ftr-354	738	25	instructive	instructive	ADJ
ftr-354	738	26	to	to	PART
ftr-354	738	27	understand	understand	VERB
ftr-354	738	28	the	the	DET
ftr-354	738	29	limits	limit	NOUN
ftr-354	738	30	on	on	ADP
ftr-354	738	31	its	its	PRON
ftr-354	738	32	scope	scope	NOUN
ftr-354	738	33	imposed	impose	VERB
ftr-354	738	34	by	by	ADP
ftr-354	738	35	the	the	DET
ftr-354	738	36	"	"	PUNCT
ftr-354	738	37	principal	principal	ADJ
ftr-354	738	38	purpose	purpose	NOUN
ftr-354	738	39	"	"	PUNCT
ftr-354	738	40	standard	standard	NOUN
ftr-354	738	41	.	.	PUNCT
ftr-354	739	1	section	section	NOUN
ftr-354	739	2	269	269	NUM
ftr-354	739	3	disallows	disallow	VERB
ftr-354	739	4	"	"	PUNCT
ftr-354	739	5	the	the	DET
ftr-354	739	6	benefit	benefit	NOUN
ftr-354	739	7	of	of	ADP
ftr-354	739	8	a	a	DET
ftr-354	739	9	deduction	deduction	NOUN
ftr-354	739	10	,	,	PUNCT
ftr-354	739	11	credit	credit	NOUN
ftr-354	739	12	,	,	PUNCT
ftr-354	739	13	or	or	CCONJ
ftr-354	739	14	other	other	ADJ
ftr-354	739	15	allowance	allowance	NOUN
ftr-354	739	16	"	"	PUNCT
ftr-354	739	17	in	in	ADP
ftr-354	739	18	acquisitions	acquisition	NOUN
ftr-354	739	19	of	of	ADP
ftr-354	739	20	a	a	DET
ftr-354	739	21	controlling	control	VERB
ftr-354	739	22	interest	interest	NOUN
ftr-354	739	23	in	in	ADP
ftr-354	739	24	a	a	DET
ftr-354	739	25	corporation	corporation	NOUN
ftr-354	739	26	or	or	CCONJ
ftr-354	739	27	property	property	NOUN
ftr-354	739	28	of	of	ADP
ftr-354	739	29	a	a	DET
ftr-354	739	30	corporation	corporation	NOUN
ftr-354	739	31	where	where	SCONJ
ftr-354	739	32	basis	basis	NOUN
ftr-354	739	33	is	be	AUX
ftr-354	739	34	shifted	shift	VERB
ftr-354	739	35	,	,	PUNCT
ftr-354	739	36	if	if	SCONJ
ftr-354	739	37	the	the	DET
ftr-354	739	38	"	"	PUNCT
ftr-354	739	39	principal	principal	ADJ
ftr-354	739	40	purpose	purpose	NOUN
ftr-354	739	41	for	for	ADP
ftr-354	739	42	which	which	PRON
ftr-354	739	43	such	such	ADJ
ftr-354	739	44	acquisition	acquisition	NOUN
ftr-354	739	45	was	be	AUX
ftr-354	739	46	made	make	VERB
ftr-354	739	47	is	be	AUX
ftr-354	739	48	evasion	evasion	NOUN
ftr-354	739	49	or	or	CCONJ
ftr-354	739	50	avoidance	avoidance	NOUN
ftr-354	739	51	of	of	ADP
ftr-354	739	52	federal	federal	ADJ
ftr-354	739	53	income	income	NOUN
ftr-354	739	54	tax	tax	NOUN
ftr-354	739	55	...	...	PUNCT
ftr-354	739	56	.	.	PUNCT
ftr-354	740	1	a	a	DET
ftr-354	740	2	1943	1943	NUM
ftr-354	740	3	house	house	NOUN
ftr-354	740	4	ways	way	NOUN
ftr-354	740	5	and	and	CCONJ
ftr-354	740	6	means	mean	VERB
ftr-354	740	7	committee	committee	NOUN
ftr-354	740	8	report	report	NOUN
ftr-354	740	9	accompanying	accompany	VERB
ftr-354	740	10	the	the	DET
ftr-354	740	11	enactment	enactment	NOUN
ftr-354	740	12	of	of	ADP
ftr-354	740	13	the	the	DET
ftr-354	740	14	predecessor	predecessor	NOUN
ftr-354	740	15	to	to	ADP
ftr-354	740	16	section	section	NOUN
ftr-354	740	17	269	269	NUM
ftr-354	740	18	states	state	NOUN
ftr-354	740	19	that	that	SCONJ
ftr-354	740	20	the	the	DET
ftr-354	740	21	section	section	NOUN
ftr-354	740	22	was	be	AUX
ftr-354	740	23	"	"	PUNCT
ftr-354	740	24	designed	design	VERB
ftr-354	740	25	to	to	PART
ftr-354	740	26	put	put	VERB
ftr-354	740	27	an	an	DET
ftr-354	740	28	end	end	NOUN
ftr-354	740	29	promptly	promptly	ADV
ftr-354	740	30	to	to	ADP
ftr-354	740	31	any	any	DET
ftr-354	740	32	market	market	NOUN
ftr-354	740	33	for	for	ADP
ftr-354	740	34	,	,	PUNCT
ftr-354	740	35	or	or	CCONJ
ftr-354	740	36	dealings	dealing	NOUN
ftr-354	740	37	in	in	ADP
ftr-354	740	38	,	,	PUNCT
ftr-354	740	39	interests	interest	NOUN
ftr-354	740	40	in	in	ADP
ftr-354	740	41	corporations	corporation	NOUN
ftr-354	740	42	or	or	CCONJ
ftr-354	740	43	property	property	NOUN
ftr-354	740	44	which	which	PRON
ftr-354	740	45	have	have	VERB
ftr-354	740	46	as	as	ADP
ftr-354	740	47	their	their	PRON
ftr-354	740	48	objective	objective	NOUN
ftr-354	740	49	the	the	DET
ftr-354	740	50	reduction	reduction	NOUN
ftr-354	740	51	through	through	ADP
ftr-354	740	52	artifice	artifice	NOUN
ftr-354	740	53	of	of	ADP
ftr-354	740	54	the	the	DET
ftr-354	740	55	income	income	NOUN
ftr-354	740	56	or	or	CCONJ
ftr-354	740	57	excess	excess	ADJ
ftr-354	740	58	profits	profit	NOUN
ftr-354	740	59	tax	tax	NOUN
ftr-354	740	60	liability	liability	NOUN
ftr-354	740	61	.	.	PUNCT
ftr-354	741	1	"'0according	"'0according	PUNCT
ftr-354	742	1	to	to	ADP
ftr-354	742	2	the	the	DET
ftr-354	742	3	related	relate	VERB
ftr-354	742	4	senate	senate	PROPN
ftr-354	742	5	report	report	NOUN
ftr-354	742	6	,	,	PUNCT
ftr-354	742	7	the	the	DET
ftr-354	742	8	section	section	NOUN
ftr-354	742	9	becomes	become	VERB
ftr-354	742	10	operative	operative	ADJ
ftr-354	742	11	whenever	whenever	SCONJ
ftr-354	742	12	"	"	PUNCT
ftr-354	742	13	the	the	DET
ftr-354	742	14	evasion	evasion	NOUN
ftr-354	742	15	or	or	CCONJ
ftr-354	742	16	avoidance	avoidance	NOUN
ftr-354	742	17	purpose	purpose	NOUN
ftr-354	742	18	outranks	outrank	VERB
ftr-354	742	19	,	,	PUNCT
ftr-354	742	20	or	or	CCONJ
ftr-354	742	21	exceeds	exceed	NOUN
ftr-354	742	22	in	in	ADP
ftr-354	742	23	importance	importance	NOUN
ftr-354	742	24	,	,	PUNCT
ftr-354	742	25	any	any	DET
ftr-354	742	26	other	other	ADJ
ftr-354	742	27	one	one	NUM
ftr-354	742	28	purpose	purpose	NOUN
ftr-354	742	29	.	.	PUNCT
ftr-354	742	30	"	"	PUNCT
ftr-354	743	1	05	05	NUM
ftr-354	743	2	current	current	ADJ
ftr-354	743	3	treasury	treasury	NOUN
ftr-354	743	4	regulations	regulation	NOUN
ftr-354	743	5	under	under	ADP
ftr-354	743	6	section	section	NOUN
ftr-354	743	7	269	269	NUM
ftr-354	743	8	state	state	NOUN
ftr-354	743	9	that	that	SCONJ
ftr-354	743	10	evidence	evidence	NOUN
ftr-354	743	11	of	of	ADP
ftr-354	743	12	the	the	DET
ftr-354	743	13	proscribed	proscribe	VERB
ftr-354	743	14	purpose	purpose	NOUN
ftr-354	743	15	exists	exist	VERB
ftr-354	743	16	whenever	whenever	SCONJ
ftr-354	743	17	"	"	PUNCT
ftr-354	743	18	the	the	DET
ftr-354	743	19	transaction	transaction	NOUN
ftr-354	743	20	was	be	AUX
ftr-354	743	21	not	not	PART
ftr-354	743	22	undertaken	undertake	VERB
ftr-354	743	23	for	for	ADP
ftr-354	743	24	reasons	reason	NOUN
ftr-354	743	25	germane	germane	ADJ
ftr-354	743	26	to	to	ADP
ftr-354	743	27	the	the	DET
ftr-354	743	28	conduct	conduct	NOUN
ftr-354	743	29	of	of	ADP
ftr-354	743	30	the	the	DET
ftr-354	743	31	business	business	NOUN
ftr-354	743	32	of	of	ADP
ftr-354	743	33	the	the	DET
ftr-354	743	34	taxpayer	taxpayer	NOUN
ftr-354	743	35	,	,	PUNCT
ftr-354	743	36	by	by	ADP
ftr-354	743	37	the	the	DET
ftr-354	743	38	unreal	unreal	ADJ
ftr-354	743	39	nature	nature	NOUN
ftr-354	743	40	of	of	ADP
ftr-354	743	41	the	the	DET
ftr-354	743	42	transaction	transaction	NOUN
ftr-354	743	43	such	such	ADJ
ftr-354	743	44	as	as	ADP
ftr-354	743	45	its	its	PRON
ftr-354	743	46	sham	sham	ADJ
ftr-354	743	47	character	character	NOUN
ftr-354	743	48	,	,	PUNCT
ftr-354	743	49	or	or	CCONJ
ftr-354	743	50	by	by	ADP
ftr-354	743	51	the	the	DET
ftr-354	743	52	unreal	unreal	ADJ
ftr-354	743	53	or	or	CCONJ
ftr-354	743	54	unreasonable	unreasonable	ADJ
ftr-354	743	55	relation	relation	NOUN
ftr-354	743	56	which	which	PRON
ftr-354	743	57	the	the	DET
ftr-354	743	58	deduction	deduction	NOUN
ftr-354	743	59	,	,	PUNCT
ftr-354	743	60	credit	credit	NOUN
ftr-354	743	61	,	,	PUNCT
ftr-354	743	62	or	or	CCONJ
ftr-354	743	63	other	other	ADJ
ftr-354	743	64	allowance	allowance	NOUN
ftr-354	743	65	bears	bear	NOUN
ftr-354	743	66	to	to	ADP
ftr-354	743	67	the	the	DET
ftr-354	743	68	transaction	transaction	NOUN
ftr-354	743	69	.	.	PUNCT
ftr-354	744	1	"10	"10	PROPN
ftr-354	744	2	6	6	NUM
ftr-354	744	3	103	103	NUM
ftr-354	744	4	.	.	PUNCT
ftr-354	745	1	irc	irc	PROPN
ftr-354	745	2	§	§	PROPN
ftr-354	745	3	269	269	NUM
ftr-354	745	4	.	.	PUNCT
ftr-354	745	5	104	104	NUM
ftr-354	745	6	.	.	PUNCT
ftr-354	746	1	h.	h.	PROPN
ftr-354	746	2	r.	r.	PROPN
ftr-354	746	3	rep	rep	PROPN
ftr-354	746	4	.	.	PROPN
ftr-354	747	1	no	no	INTJ
ftr-354	747	2	.	.	PUNCT
ftr-354	748	1	78	78	NUM
ftr-354	748	2	-	-	SYM
ftr-354	748	3	871	871	NUM
ftr-354	748	4	,	,	PUNCT
ftr-354	748	5	§	§	PROPN
ftr-354	748	6	49	49	NUM
ftr-354	748	7	(	(	PUNCT
ftr-354	748	8	1943	1943	NUM
ftr-354	748	9	)	)	PUNCT
ftr-354	748	10	.	.	PUNCT
ftr-354	749	1	the	the	DET
ftr-354	749	2	predecessor	predecessor	NOUN
ftr-354	749	3	to	to	PART
ftr-354	749	4	irc	irc	VERB
ftr-354	749	5	§	§	PROPN
ftr-354	749	6	269	269	NUM
ftr-354	749	7	as	as	ADP
ftr-354	749	8	§	§	PROPN
ftr-354	749	9	29	29	NUM
ftr-354	749	10	of	of	ADP
ftr-354	749	11	the	the	DET
ftr-354	749	12	internal	internal	ADJ
ftr-354	749	13	revenue	revenue	NOUN
ftr-354	749	14	code	code	NOUN
ftr-354	749	15	of	of	ADP
ftr-354	749	16	1939	1939	NUM
ftr-354	749	17	,	,	PUNCT
ftr-354	749	18	added	add	VERB
ftr-354	749	19	to	to	ADP
ftr-354	749	20	the	the	DET
ftr-354	749	21	law	law	NOUN
ftr-354	749	22	by	by	ADP
ftr-354	749	23	the	the	DET
ftr-354	749	24	revenue	revenue	NOUN
ftr-354	749	25	act	act	NOUN
ftr-354	749	26	of	of	ADP
ftr-354	749	27	1943	1943	NUM
ftr-354	749	28	,	,	PUNCT
ftr-354	749	29	58	58	NUM
ftr-354	749	30	stat	stat	NOUN
ftr-354	749	31	.	.	PUNCT
ftr-354	750	1	47	47	NUM
ftr-354	750	2	(	(	PUNCT
ftr-354	750	3	1943	1943	NUM
ftr-354	750	4	)	)	PUNCT
ftr-354	750	5	.	.	PUNCT
ftr-354	751	1	the	the	DET
ftr-354	751	2	scope	scope	NOUN
ftr-354	751	3	of	of	ADP
ftr-354	751	4	§	§	PROPN
ftr-354	751	5	129	129	NUM
ftr-354	751	6	was	be	AUX
ftr-354	751	7	narrowed	narrow	VERB
ftr-354	751	8	in	in	ADP
ftr-354	751	9	the	the	DET
ftr-354	751	10	senate	senate	PROPN
ftr-354	751	11	so	so	SCONJ
ftr-354	751	12	that	that	SCONJ
ftr-354	751	13	the	the	DET
ftr-354	751	14	final	final	ADJ
ftr-354	751	15	version	version	NOUN
ftr-354	751	16	of	of	ADP
ftr-354	751	17	the	the	DET
ftr-354	751	18	section	section	NOUN
ftr-354	751	19	required	require	VERB
ftr-354	751	20	more	more	ADJ
ftr-354	751	21	than	than	ADP
ftr-354	751	22	a	a	DET
ftr-354	751	23	mere	mere	ADJ
ftr-354	751	24	"	"	PUNCT
ftr-354	751	25	interest	interest	NOUN
ftr-354	751	26	"	"	PUNCT
ftr-354	751	27	in	in	ADP
ftr-354	751	28	"	"	PUNCT
ftr-354	751	29	property	property	NOUN
ftr-354	751	30	.	.	PUNCT
ftr-354	751	31	"	"	PUNCT
ftr-354	752	1	for	for	ADP
ftr-354	752	2	a	a	DET
ftr-354	752	3	discussion	discussion	NOUN
ftr-354	752	4	of	of	ADP
ftr-354	752	5	the	the	DET
ftr-354	752	6	events	event	NOUN
ftr-354	752	7	that	that	PRON
ftr-354	752	8	led	lead	VERB
ftr-354	752	9	up	up	ADP
ftr-354	752	10	to	to	ADP
ftr-354	752	11	the	the	DET
ftr-354	752	12	enactment	enactment	NOUN
ftr-354	752	13	of	of	ADP
ftr-354	752	14	this	this	DET
ftr-354	752	15	provision	provision	NOUN
ftr-354	752	16	,	,	PUNCT
ftr-354	752	17	see	see	VERB
ftr-354	752	18	,	,	PUNCT
ftr-354	752	19	harry	harry	PROPN
ftr-354	752	20	j.	j.	PROPN
ftr-354	752	21	rudick	rudick	PROPN
ftr-354	752	22	,	,	PUNCT
ftr-354	752	23	acquisitions	acquisition	NOUN
ftr-354	752	24	to	to	PART
ftr-354	752	25	avoid	avoid	VERB
ftr-354	752	26	income	income	NOUN
ftr-354	752	27	or	or	CCONJ
ftr-354	752	28	excess	excess	ADJ
ftr-354	752	29	profits	profit	NOUN
ftr-354	752	30	tax	tax	NOUN
ftr-354	752	31	:	:	PUNCT
ftr-354	752	32	section	section	NOUN
ftr-354	752	33	129	129	NUM
ftr-354	752	34	of	of	ADP
ftr-354	752	35	the	the	DET
ftr-354	752	36	internal	internal	ADJ
ftr-354	752	37	revenue	revenue	NOUN
ftr-354	752	38	code	code	NOUN
ftr-354	752	39	,	,	PUNCT
ftr-354	752	40	58	58	NUM
ftr-354	752	41	harv	harv	NOUN
ftr-354	752	42	.	.	PUNCT
ftr-354	753	1	l.	l.	PROPN
ftr-354	753	2	rev	rev	PROPN
ftr-354	753	3	.	.	PROPN
ftr-354	753	4	196	196	NUM
ftr-354	753	5	(	(	PUNCT
ftr-354	753	6	1944	1944	NUM
ftr-354	753	7	)	)	PUNCT
ftr-354	753	8	.	.	PUNCT
ftr-354	754	1	105	105	NUM
ftr-354	754	2	.	.	PUNCT
ftr-354	755	1	s.	s.	PROPN
ftr-354	755	2	rep	rep	PROPN
ftr-354	755	3	.	.	PROPN
ftr-354	755	4	no	no	INTJ
ftr-354	755	5	.	.	PUNCT
ftr-354	756	1	78	78	NUM
ftr-354	756	2	-	-	SYM
ftr-354	756	3	627	627	NUM
ftr-354	756	4	,	,	PUNCT
ftr-354	756	5	§	§	PROPN
ftr-354	756	6	59	59	NUM
ftr-354	756	7	(	(	PUNCT
ftr-354	756	8	1943	1943	NUM
ftr-354	756	9	)	)	PUNCT
ftr-354	756	10	,	,	PUNCT
ftr-354	756	11	as	as	SCONJ
ftr-354	756	12	reprinted	reprint	VERB
ftr-354	756	13	in	in	ADP
ftr-354	756	14	1944	1944	NUM
ftr-354	756	15	c.b	c.b	PROPN
ftr-354	756	16	.	.	PROPN
ftr-354	756	17	973	973	NUM
ftr-354	756	18	,	,	PUNCT
ftr-354	756	19	1017	1017	NUM
ftr-354	756	20	.	.	PUNCT
ftr-354	757	1	in	in	ADP
ftr-354	757	2	the	the	DET
ftr-354	757	3	earlier	early	ADJ
ftr-354	757	4	house	house	NOUN
ftr-354	757	5	version	version	NOUN
ftr-354	757	6	of	of	ADP
ftr-354	757	7	the	the	DET
ftr-354	757	8	section	section	NOUN
ftr-354	757	9	,	,	PUNCT
ftr-354	757	10	tax	tax	NOUN
ftr-354	757	11	avoidance	avoidance	NOUN
ftr-354	757	12	needed	need	VERB
ftr-354	757	13	to	to	PART
ftr-354	757	14	be	be	AUX
ftr-354	757	15	only	only	ADV
ftr-354	757	16	one	one	NUM
ftr-354	757	17	of	of	ADP
ftr-354	757	18	the	the	DET
ftr-354	757	19	principal	principal	ADJ
ftr-354	757	20	purposes	purpose	NOUN
ftr-354	757	21	of	of	ADP
ftr-354	757	22	the	the	DET
ftr-354	757	23	acquisition	acquisition	NOUN
ftr-354	757	24	.	.	PUNCT
ftr-354	758	1	106	106	NUM
ftr-354	758	2	.	.	PUNCT
ftr-354	759	1	treas	treas	PROPN
ftr-354	759	2	.	.	PUNCT
ftr-354	760	1	reg	reg	PROPN
ftr-354	760	2	.	.	PUNCT
ftr-354	761	1	§	§	PROPN
ftr-354	761	2	1.269	1.269	NUM
ftr-354	761	3	-	-	PUNCT
ftr-354	761	4	2(b	2(b	NUM
ftr-354	761	5	)	)	PUNCT
ftr-354	761	6	.	.	PUNCT
ftr-354	762	1	the	the	DET
ftr-354	762	2	regulations	regulation	NOUN
ftr-354	762	3	say	say	VERB
ftr-354	762	4	that	that	SCONJ
ftr-354	762	5	the	the	DET
ftr-354	762	6	phrase	phrase	NOUN
ftr-354	762	7	is	be	AUX
ftr-354	762	8	not	not	PART
ftr-354	762	9	limited	limit	VERB
ftr-354	762	10	to	to	ADP
ftr-354	762	11	cases	case	NOUN
ftr-354	762	12	involving	involve	VERB
ftr-354	762	13	criminal	criminal	ADJ
ftr-354	762	14	or	or	CCONJ
ftr-354	762	15	civil	civil	ADJ
ftr-354	762	16	penalties	penalty	NOUN
ftr-354	762	17	for	for	ADP
ftr-354	762	18	fraud	fraud	NOUN
ftr-354	762	19	.	.	PUNCT
ftr-354	763	1	treas	treas	PROPN
ftr-354	763	2	.	.	PUNCT
ftr-354	764	1	reg	reg	PROPN
ftr-354	764	2	.	.	PUNCT
ftr-354	765	1	§	§	PROPN
ftr-354	765	2	1.269	1.269	NUM
ftr-354	765	3	-	-	SYM
ftr-354	765	4	1	1	NUM
ftr-354	765	5	.	.	PUNCT
ftr-354	766	1	"	"	PUNCT
ftr-354	766	2	evasion	evasion	NOUN
ftr-354	766	3	or	or	CCONJ
ftr-354	766	4	avoidance	avoidance	NOUN
ftr-354	766	5	"	"	PUNCT
ftr-354	766	6	is	be	AUX
ftr-354	766	7	broad	broad	ADJ
ftr-354	766	8	enough	enough	ADV
ftr-354	766	9	to	to	PART
ftr-354	766	10	encompass	encompass	VERB
ftr-354	766	11	most	most	ADJ
ftr-354	766	12	acquisitions	acquisition	NOUN
ftr-354	766	13	of	of	ADP
ftr-354	766	14	a	a	DET
ftr-354	766	15	deduction	deduction	NOUN
ftr-354	766	16	or	or	CCONJ
ftr-354	766	17	other	other	ADJ
ftr-354	766	18	tax	tax	NOUN
ftr-354	766	19	benefit	benefit	NOUN
ftr-354	766	20	which	which	PRON
ftr-354	766	21	lowers	lower	VERB
ftr-354	766	22	overall	overall	ADJ
ftr-354	766	23	tax	tax	NOUN
ftr-354	766	24	liability	liability	NOUN
ftr-354	766	25	or	or	CCONJ
ftr-354	766	26	which	which	PRON
ftr-354	766	27	exempts	exempt	VERB
ftr-354	766	28	an	an	DET
ftr-354	766	29	otherwise	otherwise	ADV
ftr-354	766	30	taxable	taxable	ADJ
ftr-354	766	31	entity	entity	NOUN
ftr-354	766	32	from	from	ADP
ftr-354	766	33	taxation	taxation	NOUN
ftr-354	766	34	.	.	PUNCT
ftr-354	767	1	although	although	SCONJ
ftr-354	767	2	the	the	DET
ftr-354	767	3	regulations	regulation	NOUN
ftr-354	767	4	indicate	indicate	VERB
ftr-354	767	5	that	that	SCONJ
ftr-354	767	6	the	the	DET
ftr-354	767	7	absence	absence	NOUN
ftr-354	767	8	of	of	ADP
ftr-354	767	9	business	business	NOUN
ftr-354	767	10	purpose	purpose	NOUN
ftr-354	767	11	may	may	AUX
ftr-354	767	12	be	be	AUX
ftr-354	767	13	sufficient	sufficient	ADJ
ftr-354	767	14	to	to	PART
ftr-354	767	15	trigger	trigger	VERB
ftr-354	767	16	the	the	DET
ftr-354	767	17	irc	irc	PROPN
ftr-354	767	18	§	§	PROPN
ftr-354	767	19	269	269	NUM
ftr-354	767	20	disallowance	disallowance	NOUN
ftr-354	767	21	302	302	NUM
ftr-354	768	1	[	[	X
ftr-354	768	2	vol	vol	NOUN
ftr-354	768	3	.	.	PUNCT
ftr-354	769	1	10:2	10:2	NUM
ftr-354	769	2	a	a	DET
ftr-354	769	3	proposal	proposal	NOUN
ftr-354	769	4	for	for	ADP
ftr-354	769	5	an	an	DET
ftr-354	769	6	elective	elective	ADJ
ftr-354	769	7	tax	tax	NOUN
ftr-354	769	8	benefits	benefit	NOUN
ftr-354	769	9	transfer	transfer	NOUN
ftr-354	769	10	system	system	NOUN
ftr-354	769	11	determining	determine	VERB
ftr-354	769	12	whether	whether	SCONJ
ftr-354	769	13	a	a	DET
ftr-354	769	14	"	"	PUNCT
ftr-354	769	15	principal	principal	ADJ
ftr-354	769	16	purpose	purpose	NOUN
ftr-354	769	17	"	"	PUNCT
ftr-354	769	18	is	be	AUX
ftr-354	769	19	present	present	ADJ
ftr-354	769	20	requires	require	VERB
ftr-354	769	21	application	application	NOUN
ftr-354	769	22	of	of	ADP
ftr-354	769	23	a	a	DET
ftr-354	769	24	subjective	subjective	ADJ
ftr-354	769	25	test	test	NOUN
ftr-354	769	26	that	that	PRON
ftr-354	769	27	examines	examine	VERB
ftr-354	769	28	all	all	DET
ftr-354	769	29	surrounding	surround	VERB
ftr-354	769	30	facts	fact	NOUN
ftr-354	769	31	and	and	CCONJ
ftr-354	769	32	circumstances	circumstance	NOUN
ftr-354	769	33	to	to	PART
ftr-354	769	34	determine	determine	VERB
ftr-354	769	35	the	the	DET
ftr-354	769	36	taxpayer	taxpayer	NOUN
ftr-354	769	37	's	's	PART
ftr-354	769	38	state	state	NOUN
ftr-354	769	39	of	of	ADP
ftr-354	769	40	mind	mind	NOUN
ftr-354	769	41	.	.	PUNCT
ftr-354	770	1	07	07	NUM
ftr-354	770	2	that	that	PRON
ftr-354	770	3	subjective	subjective	ADJ
ftr-354	770	4	determination	determination	NOUN
ftr-354	770	5	is	be	AUX
ftr-354	770	6	aided	aid	VERB
ftr-354	770	7	by	by	ADP
ftr-354	770	8	examining	examine	VERB
ftr-354	770	9	the	the	DET
ftr-354	770	10	objectively	objectively	ADV
ftr-354	770	11	observable	observable	ADJ
ftr-354	770	12	purpose	purpose	NOUN
ftr-354	770	13	for	for	ADP
ftr-354	770	14	the	the	DET
ftr-354	770	15	transaction	transaction	NOUN
ftr-354	770	16	.	.	PUNCT
ftr-354	771	1	as	as	SCONJ
ftr-354	771	2	the	the	DET
ftr-354	771	3	fifth	fifth	ADJ
ftr-354	771	4	circuit	circuit	NOUN
ftr-354	771	5	stated	state	VERB
ftr-354	771	6	,	,	PUNCT
ftr-354	771	7	"	"	PUNCT
ftr-354	771	8	[	[	X
ftr-354	771	9	t]heoretically	t]heoretically	ADP
ftr-354	771	10	the	the	DET
ftr-354	771	11	question	question	NOUN
ftr-354	771	12	of	of	ADP
ftr-354	771	13	purpose	purpose	NOUN
ftr-354	771	14	is	be	AUX
ftr-354	771	15	purely	purely	ADV
ftr-354	771	16	subjective	subjective	ADJ
ftr-354	771	17	;	;	PUNCT
ftr-354	771	18	pragmatically	pragmatically	ADV
ftr-354	771	19	,	,	PUNCT
ftr-354	771	20	however	however	ADV
ftr-354	771	21	,	,	PUNCT
ftr-354	771	22	the	the	DET
ftr-354	771	23	trier	trier	NOUN
ftr-354	771	24	of	of	ADP
ftr-354	771	25	fact	fact	NOUN
ftr-354	771	26	can	can	AUX
ftr-354	771	27	only	only	ADV
ftr-354	771	28	determine	determine	VERB
ftr-354	771	29	purpose	purpose	NOUN
ftr-354	771	30	from	from	ADP
ftr-354	771	31	objective	objective	ADJ
ftr-354	771	32	facts	fact	NOUN
ftr-354	771	33	.	.	PUNCT
ftr-354	772	1	"	"	PUNCT
ftr-354	772	2	'	'	PUNCT
ftr-354	772	3	08	08	NUM
ftr-354	772	4	vi	vi	NOUN
ftr-354	772	5	.	.	PROPN
ftr-354	772	6	proposal	proposal	NOUN
ftr-354	772	7	supported	support	VERB
ftr-354	772	8	by	by	ADP
ftr-354	772	9	current	current	ADJ
ftr-354	772	10	judicial	judicial	ADJ
ftr-354	772	11	doctrines	doctrine	NOUN
ftr-354	772	12	a.	a.	NOUN
ftr-354	772	13	judicial	judicial	ADJ
ftr-354	772	14	constraints	constraint	NOUN
ftr-354	772	15	on	on	ADP
ftr-354	772	16	tax	tax	NOUN
ftr-354	772	17	avoidance	avoidance	NOUN
ftr-354	772	18	in	in	ADP
ftr-354	772	19	the	the	DET
ftr-354	772	20	absence	absence	NOUN
ftr-354	772	21	of	of	ADP
ftr-354	772	22	an	an	DET
ftr-354	772	23	express	express	ADJ
ftr-354	772	24	statutory	statutory	ADJ
ftr-354	772	25	constraint	constraint	NOUN
ftr-354	772	26	on	on	ADP
ftr-354	772	27	tax	tax	NOUN
ftr-354	772	28	avoidance	avoidance	NOUN
ftr-354	772	29	,	,	PUNCT
ftr-354	772	30	there	there	PRON
ftr-354	772	31	are	be	VERB
ftr-354	772	32	well	well	ADV
ftr-354	772	33	established	establish	VERB
ftr-354	772	34	judicial	judicial	ADJ
ftr-354	772	35	limitations	limitation	NOUN
ftr-354	772	36	on	on	ADP
ftr-354	772	37	tax	tax	NOUN
ftr-354	772	38	benefit	benefit	NOUN
ftr-354	772	39	transfers	transfer	NOUN
ftr-354	772	40	that	that	PRON
ftr-354	772	41	encompass	encompass	VERB
ftr-354	772	42	transactions	transaction	NOUN
ftr-354	772	43	,	,	PUNCT
ftr-354	772	44	generally	generally	ADV
ftr-354	772	45	.	.	PUNCT
ftr-354	773	1	they	they	PRON
ftr-354	773	2	are	be	AUX
ftr-354	773	3	vastly	vastly	ADV
ftr-354	773	4	more	more	ADV
ftr-354	773	5	expansive	expansive	ADJ
ftr-354	773	6	than	than	ADP
ftr-354	773	7	the	the	DET
ftr-354	773	8	statutory	statutory	ADJ
ftr-354	773	9	rules	rule	NOUN
ftr-354	773	10	;	;	PUNCT
ftr-354	773	11	however	however	ADV
ftr-354	773	12	,	,	PUNCT
ftr-354	773	13	the	the	DET
ftr-354	773	14	judicial	judicial	ADJ
ftr-354	773	15	rules	rule	NOUN
ftr-354	773	16	suffer	suffer	VERB
ftr-354	773	17	from	from	ADP
ftr-354	773	18	being	be	AUX
ftr-354	773	19	less	less	ADV
ftr-354	773	20	precise	precise	ADJ
ftr-354	773	21	,	,	PUNCT
ftr-354	773	22	and	and	CCONJ
ftr-354	773	23	because	because	SCONJ
ftr-354	773	24	the	the	DET
ftr-354	773	25	opinions	opinion	NOUN
ftr-354	773	26	in	in	ADP
ftr-354	773	27	which	which	PRON
ftr-354	773	28	they	they	PRON
ftr-354	773	29	are	be	AUX
ftr-354	773	30	contained	contain	VERB
ftr-354	773	31	are	be	AUX
ftr-354	773	32	subject	subject	ADJ
ftr-354	773	33	to	to	ADP
ftr-354	773	34	the	the	DET
ftr-354	773	35	vagaries	vagary	NOUN
ftr-354	773	36	of	of	ADP
ftr-354	773	37	the	the	DET
ftr-354	773	38	facts	fact	NOUN
ftr-354	773	39	before	before	ADP
ftr-354	773	40	the	the	DET
ftr-354	773	41	court	court	NOUN
ftr-354	773	42	,	,	PUNCT
ftr-354	773	43	they	they	PRON
ftr-354	773	44	appear	appear	VERB
ftr-354	773	45	to	to	PART
ftr-354	773	46	lack	lack	VERB
ftr-354	773	47	uniformity	uniformity	NOUN
ftr-354	773	48	in	in	ADP
ftr-354	773	49	their	their	PRON
ftr-354	773	50	scope	scope	NOUN
ftr-354	773	51	,	,	PUNCT
ftr-354	773	52	applicability	applicability	NOUN
ftr-354	773	53	,	,	PUNCT
ftr-354	773	54	and	and	CCONJ
ftr-354	773	55	predictability	predictability	NOUN
ftr-354	773	56	.	.	PUNCT
ftr-354	774	1	nonetheless	nonetheless	ADV
ftr-354	774	2	,	,	PUNCT
ftr-354	774	3	as	as	ADV
ftr-354	774	4	broad	broad	ADJ
ftr-354	774	5	as	as	SCONJ
ftr-354	774	6	the	the	DET
ftr-354	774	7	judicial	judicial	ADJ
ftr-354	774	8	limitations	limitation	NOUN
ftr-354	774	9	are	be	AUX
ftr-354	774	10	,	,	PUNCT
ftr-354	774	11	they	they	PRON
ftr-354	774	12	are	be	AUX
ftr-354	774	13	not	not	PART
ftr-354	774	14	so	so	ADV
ftr-354	774	15	broad	broad	ADJ
ftr-354	774	16	as	as	SCONJ
ftr-354	774	17	to	to	PART
ftr-354	774	18	prevent	prevent	VERB
ftr-354	774	19	tax	tax	NOUN
ftr-354	774	20	benefits	benefit	NOUN
ftr-354	774	21	transfers	transfer	NOUN
ftr-354	774	22	under	under	ADP
ftr-354	774	23	the	the	DET
ftr-354	774	24	proposed	propose	VERB
ftr-354	774	25	system	system	NOUN
ftr-354	774	26	.	.	PUNCT
ftr-354	775	1	rule	rule	NOUN
ftr-354	775	2	,	,	PUNCT
ftr-354	775	3	the	the	DET
ftr-354	775	4	5th	5th	ADJ
ftr-354	775	5	circuit	circuit	NOUN
ftr-354	775	6	held	hold	VERB
ftr-354	775	7	otherwise	otherwise	ADV
ftr-354	775	8	when	when	SCONJ
ftr-354	775	9	saying	say	VERB
ftr-354	775	10	:	:	PUNCT
ftr-354	775	11	"	"	PUNCT
ftr-354	775	12	section	section	NOUN
ftr-354	775	13	269	269	NUM
ftr-354	775	14	is	be	AUX
ftr-354	775	15	directed	direct	VERB
ftr-354	775	16	to	to	ADP
ftr-354	775	17	the	the	DET
ftr-354	775	18	principal	principal	ADJ
ftr-354	775	19	purpose	purpose	NOUN
ftr-354	775	20	for	for	ADP
ftr-354	775	21	the	the	DET
ftr-354	775	22	acquisition	acquisition	NOUN
ftr-354	775	23	of	of	ADP
ftr-354	775	24	control	control	NOUN
ftr-354	775	25	of	of	ADP
ftr-354	775	26	a	a	DET
ftr-354	775	27	corporation	corporation	NOUN
ftr-354	775	28	,	,	PUNCT
ftr-354	775	29	not	not	PART
ftr-354	775	30	the	the	DET
ftr-354	775	31	absence	absence	NOUN
ftr-354	775	32	of	of	ADP
ftr-354	775	33	a	a	DET
ftr-354	775	34	business	business	NOUN
ftr-354	775	35	purpose	purpose	NOUN
ftr-354	775	36	in	in	ADP
ftr-354	775	37	acquiring	acquire	VERB
ftr-354	775	38	a	a	DET
ftr-354	775	39	corporation	corporation	NOUN
ftr-354	775	40	's	's	PART
ftr-354	775	41	assets	asset	NOUN
ftr-354	775	42	.	.	PUNCT
ftr-354	775	43	"	"	PUNCT
ftr-354	776	1	canaveral	canaveral	PROPN
ftr-354	776	2	int'l	int'l	PROPN
ftr-354	776	3	corp	corp	PROPN
ftr-354	776	4	.	.	PROPN
ftr-354	777	1	v.	v.	PROPN
ftr-354	777	2	comm'r	comm'r	PROPN
ftr-354	777	3	,	,	PUNCT
ftr-354	777	4	61	61	NUM
ftr-354	777	5	t.c	t.c	NOUN
ftr-354	777	6	.	.	PROPN
ftr-354	777	7	520	520	NUM
ftr-354	777	8	(	(	PUNCT
ftr-354	777	9	1974	1974	NUM
ftr-354	777	10	)	)	PUNCT
ftr-354	777	11	.	.	PUNCT
ftr-354	778	1	the	the	DET
ftr-354	778	2	three	three	NUM
ftr-354	778	3	-	-	PUNCT
ftr-354	778	4	part	part	NOUN
ftr-354	778	5	test	test	NOUN
ftr-354	778	6	set	set	VERB
ftr-354	778	7	forth	forth	ADP
ftr-354	778	8	in	in	ADP
ftr-354	778	9	the	the	DET
ftr-354	778	10	regulations	regulation	NOUN
ftr-354	778	11	is	be	AUX
ftr-354	778	12	also	also	ADV
ftr-354	778	13	used	use	VERB
ftr-354	778	14	in	in	ADP
ftr-354	778	15	judicial	judicial	ADJ
ftr-354	778	16	scrutiny	scrutiny	NOUN
ftr-354	778	17	of	of	ADP
ftr-354	778	18	transactions	transaction	NOUN
ftr-354	778	19	not	not	PART
ftr-354	778	20	covered	cover	VERB
ftr-354	778	21	by	by	ADP
ftr-354	778	22	irc	irc	PROPN
ftr-354	778	23	§	§	PROPN
ftr-354	778	24	269	269	NUM
ftr-354	778	25	.	.	PUNCT
ftr-354	779	1	see	see	VERB
ftr-354	779	2	§	§	PROPN
ftr-354	779	3	vi.a	vi.a	NUM
ftr-354	779	4	of	of	ADP
ftr-354	779	5	this	this	DET
ftr-354	779	6	paper	paper	NOUN
ftr-354	779	7	where	where	SCONJ
ftr-354	779	8	this	this	PRON
ftr-354	779	9	is	be	AUX
ftr-354	779	10	discussed	discuss	VERB
ftr-354	779	11	.	.	PUNCT
ftr-354	780	1	107	107	NUM
ftr-354	780	2	.	.	PUNCT
ftr-354	781	1	initially	initially	ADV
ftr-354	781	2	,	,	PUNCT
ftr-354	781	3	the	the	DET
ftr-354	781	4	irs	irs	PROPN
ftr-354	781	5	was	be	AUX
ftr-354	781	6	not	not	PART
ftr-354	781	7	especially	especially	ADV
ftr-354	781	8	successful	successful	ADJ
ftr-354	781	9	in	in	ADP
ftr-354	781	10	irc	irc	PROPN
ftr-354	781	11	§	§	PROPN
ftr-354	781	12	269	269	NUM
ftr-354	781	13	cases	case	NOUN
ftr-354	781	14	because	because	SCONJ
ftr-354	781	15	courts	court	NOUN
ftr-354	781	16	tended	tend	VERB
ftr-354	781	17	to	to	PART
ftr-354	781	18	find	find	VERB
ftr-354	781	19	that	that	SCONJ
ftr-354	781	20	most	most	ADJ
ftr-354	781	21	corporate	corporate	ADJ
ftr-354	781	22	acquisitions	acquisition	NOUN
ftr-354	781	23	and	and	CCONJ
ftr-354	781	24	property	property	NOUN
ftr-354	781	25	transfers	transfer	NOUN
ftr-354	781	26	at	at	ADP
ftr-354	781	27	issue	issue	NOUN
ftr-354	781	28	served	serve	VERB
ftr-354	781	29	a	a	DET
ftr-354	781	30	valid	valid	ADJ
ftr-354	781	31	business	business	NOUN
ftr-354	781	32	purpose	purpose	NOUN
ftr-354	781	33	.	.	PUNCT
ftr-354	782	1	see	see	VERB
ftr-354	782	2	berland	berland	PROPN
ftr-354	782	3	's	's	PART
ftr-354	782	4	,	,	PUNCT
ftr-354	782	5	inc	inc	PROPN
ftr-354	782	6	.	.	PROPN
ftr-354	783	1	v.	v.	PROPN
ftr-354	783	2	comm'r	comm'r	PROPN
ftr-354	783	3	,	,	PUNCT
ftr-354	783	4	16	16	NUM
ftr-354	783	5	t.c	t.c	PROPN
ftr-354	783	6	.	.	PROPN
ftr-354	783	7	182	182	NUM
ftr-354	783	8	(	(	PUNCT
ftr-354	783	9	1951	1951	NUM
ftr-354	783	10	)	)	PUNCT
ftr-354	783	11	(	(	PUNCT
ftr-354	783	12	acq	acq	PROPN
ftr-354	783	13	.	.	PROPN
ftr-354	783	14	)	)	PUNCT
ftr-354	783	15	;	;	PUNCT
ftr-354	784	1	alcorn	alcorn	PROPN
ftr-354	784	2	wholesale	wholesale	PROPN
ftr-354	784	3	co.	co.	PROPN
ftr-354	784	4	v.	v.	ADP
ftr-354	784	5	comm'r	comm'r	PROPN
ftr-354	784	6	,	,	PUNCT
ftr-354	784	7	16	16	NUM
ftr-354	784	8	t.c	t.c	PROPN
ftr-354	784	9	.	.	PROPN
ftr-354	784	10	75	75	NUM
ftr-354	784	11	(	(	PUNCT
ftr-354	784	12	1951	1951	NUM
ftr-354	784	13	)	)	PUNCT
ftr-354	784	14	(	(	PUNCT
ftr-354	784	15	acq	acq	PROPN
ftr-354	784	16	.	.	PROPN
ftr-354	784	17	)	)	PUNCT
ftr-354	784	18	;	;	PUNCT
ftr-354	784	19	wage	wage	NOUN
ftr-354	784	20	,	,	PUNCT
ftr-354	784	21	inc	inc	PROPN
ftr-354	784	22	.	.	PROPN
ftr-354	785	1	v.	v.	PROPN
ftr-354	785	2	comm'r	comm'r	PROPN
ftr-354	785	3	,	,	PUNCT
ftr-354	785	4	19	19	NUM
ftr-354	785	5	t.c	t.c	NOUN
ftr-354	785	6	.	.	PROPN
ftr-354	786	1	249	249	NUM
ftr-354	786	2	(	(	PUNCT
ftr-354	786	3	1952	1952	NUM
ftr-354	786	4	)	)	PUNCT
ftr-354	786	5	(	(	PUNCT
ftr-354	786	6	acq	acq	PROPN
ftr-354	786	7	.	.	PROPN
ftr-354	786	8	and	and	CCONJ
ftr-354	786	9	nonacq	nonacq	PROPN
ftr-354	786	10	.	.	PUNCT
ftr-354	786	11	)	)	PUNCT
ftr-354	786	12	;	;	PUNCT
ftr-354	786	13	commodores	commodores	PROPN
ftr-354	786	14	point	point	PROPN
ftr-354	786	15	terminal	terminal	PROPN
ftr-354	786	16	corp	corp	PROPN
ftr-354	786	17	.	.	PROPN
ftr-354	787	1	v.	v.	ADP
ftr-354	787	2	comm'r	comm'r	PROPN
ftr-354	787	3	,	,	PUNCT
ftr-354	787	4	11	11	NUM
ftr-354	787	5	t.c	t.c	PROPN
ftr-354	787	6	.	.	PROPN
ftr-354	787	7	411	411	NUM
ftr-354	787	8	(	(	PUNCT
ftr-354	787	9	1948	1948	NUM
ftr-354	787	10	)	)	PUNCT
ftr-354	787	11	(	(	PUNCT
ftr-354	787	12	acq	acq	PROPN
ftr-354	787	13	.	.	PUNCT
ftr-354	787	14	)	)	PUNCT
ftr-354	787	15	.	.	PUNCT
ftr-354	788	1	beginning	begin	VERB
ftr-354	788	2	in	in	ADP
ftr-354	788	3	1957	1957	NUM
ftr-354	788	4	,	,	PUNCT
ftr-354	788	5	however	however	ADV
ftr-354	788	6	,	,	PUNCT
ftr-354	788	7	courts	court	NOUN
ftr-354	788	8	adopted	adopt	VERB
ftr-354	788	9	a	a	DET
ftr-354	788	10	narrower	narrow	ADJ
ftr-354	788	11	view	view	NOUN
ftr-354	788	12	of	of	ADP
ftr-354	788	13	business	business	NOUN
ftr-354	788	14	purpose	purpose	NOUN
ftr-354	788	15	.	.	PUNCT
ftr-354	789	1	thus	thus	ADV
ftr-354	789	2	,	,	PUNCT
ftr-354	789	3	the	the	DET
ftr-354	789	4	4th	4th	ADJ
ftr-354	789	5	circuit	circuit	NOUN
ftr-354	789	6	in	in	ADP
ftr-354	789	7	coastal	coastal	ADJ
ftr-354	789	8	oil	oil	NOUN
ftr-354	789	9	was	be	AUX
ftr-354	789	10	particularly	particularly	ADV
ftr-354	789	11	skeptical	skeptical	ADJ
ftr-354	789	12	of	of	ADP
ftr-354	789	13	the	the	DET
ftr-354	789	14	taxpayer	taxpayer	NOUN
ftr-354	789	15	's	's	PART
ftr-354	789	16	choice	choice	NOUN
ftr-354	789	17	of	of	ADP
ftr-354	789	18	vehicle	vehicle	NOUN
ftr-354	789	19	for	for	ADP
ftr-354	789	20	acquiring	acquire	VERB
ftr-354	789	21	a	a	DET
ftr-354	789	22	particular	particular	ADJ
ftr-354	789	23	loss	loss	NOUN
ftr-354	789	24	corporation	corporation	NOUN
ftr-354	789	25	.	.	PUNCT
ftr-354	790	1	coastal	coastal	ADJ
ftr-354	790	2	oil	oil	PROPN
ftr-354	790	3	storage	storage	PROPN
ftr-354	790	4	co.	co.	PROPN
ftr-354	790	5	v.	v.	ADP
ftr-354	790	6	cir	cir	PROPN
ftr-354	790	7	,	,	PUNCT
ftr-354	790	8	242	242	NUM
ftr-354	790	9	f.2d	f.2d	X
ftr-354	790	10	396	396	NUM
ftr-354	790	11	(	(	PUNCT
ftr-354	790	12	4th	4th	ADJ
ftr-354	790	13	cir	cir	NOUN
ftr-354	790	14	.	.	PUNCT
ftr-354	790	15	1957	1957	NUM
ftr-354	790	16	)	)	PUNCT
ftr-354	790	17	the	the	DET
ftr-354	790	18	tax	tax	NOUN
ftr-354	790	19	court	court	NOUN
ftr-354	790	20	,	,	PUNCT
ftr-354	790	21	in	in	ADP
ftr-354	790	22	canaveral	canaveral	PROPN
ftr-354	790	23	int'l	int'l	PROPN
ftr-354	790	24	corp	corp	PROPN
ftr-354	790	25	denied	deny	VERB
ftr-354	790	26	tax	tax	NOUN
ftr-354	790	27	benefits	benefit	NOUN
ftr-354	790	28	under	under	ADP
ftr-354	790	29	section	section	NOUN
ftr-354	790	30	269	269	NUM
ftr-354	790	31	because	because	SCONJ
ftr-354	790	32	,	,	PUNCT
ftr-354	790	33	while	while	SCONJ
ftr-354	790	34	there	there	PRON
ftr-354	790	35	was	be	VERB
ftr-354	790	36	a	a	DET
ftr-354	790	37	valid	valid	ADJ
ftr-354	790	38	business	business	NOUN
ftr-354	790	39	purpose	purpose	NOUN
ftr-354	790	40	for	for	ADP
ftr-354	790	41	acquiring	acquire	VERB
ftr-354	790	42	stock	stock	NOUN
ftr-354	790	43	of	of	ADP
ftr-354	790	44	a	a	DET
ftr-354	790	45	corporation	corporation	NOUN
ftr-354	790	46	with	with	ADP
ftr-354	790	47	a	a	DET
ftr-354	790	48	high	high	ADJ
ftr-354	790	49	basis	basis	NOUN
ftr-354	790	50	and	and	CCONJ
ftr-354	790	51	low	low	ADJ
ftr-354	790	52	value	value	NOUN
ftr-354	790	53	,	,	PUNCT
ftr-354	790	54	there	there	PRON
ftr-354	790	55	was	be	VERB
ftr-354	790	56	no	no	DET
ftr-354	790	57	business	business	NOUN
ftr-354	790	58	purpose	purpose	NOUN
ftr-354	790	59	for	for	ADP
ftr-354	790	60	the	the	DET
ftr-354	790	61	particular	particular	ADJ
ftr-354	790	62	method	method	NOUN
ftr-354	790	63	of	of	ADP
ftr-354	790	64	acquisition	acquisition	NOUN
ftr-354	790	65	.	.	PUNCT
ftr-354	791	1	canaveral	canaveral	PROPN
ftr-354	791	2	int'l	int'l	PROPN
ftr-354	791	3	corp	corp	PROPN
ftr-354	791	4	.	.	PROPN
ftr-354	792	1	v.	v.	PROPN
ftr-354	792	2	comm'r	comm'r	PROPN
ftr-354	792	3	,	,	PUNCT
ftr-354	792	4	61	61	NUM
ftr-354	792	5	t.c	t.c	NOUN
ftr-354	792	6	.	.	PROPN
ftr-354	792	7	520	520	NUM
ftr-354	792	8	(	(	PUNCT
ftr-354	792	9	1974	1974	NUM
ftr-354	792	10	)	)	PUNCT
ftr-354	792	11	(	(	PUNCT
ftr-354	792	12	acq	acq	PROPN
ftr-354	792	13	.	.	PUNCT
ftr-354	792	14	)	)	PUNCT
ftr-354	793	1	in	in	ADP
ftr-354	793	2	all	all	PRON
ftr-354	793	3	,	,	PUNCT
ftr-354	793	4	while	while	SCONJ
ftr-354	793	5	the	the	DET
ftr-354	793	6	courts	court	NOUN
ftr-354	793	7	have	have	AUX
ftr-354	793	8	not	not	PART
ftr-354	793	9	compelled	compel	VERB
ftr-354	793	10	taxpayers	taxpayer	NOUN
ftr-354	793	11	to	to	PART
ftr-354	793	12	select	select	VERB
ftr-354	793	13	the	the	DET
ftr-354	793	14	least	least	ADV
ftr-354	793	15	favorable	favorable	ADJ
ftr-354	793	16	tax	tax	NOUN
ftr-354	793	17	structure	structure	NOUN
ftr-354	793	18	,	,	PUNCT
ftr-354	793	19	they	they	PRON
ftr-354	793	20	do	do	AUX
ftr-354	793	21	require	require	VERB
ftr-354	793	22	that	that	SCONJ
ftr-354	793	23	the	the	DET
ftr-354	793	24	taxpayer	taxpayer	NOUN
ftr-354	793	25	demonstrate	demonstrate	VERB
ftr-354	793	26	a	a	DET
ftr-354	793	27	substantial	substantial	ADJ
ftr-354	793	28	business	business	NOUN
ftr-354	793	29	reason	reason	NOUN
ftr-354	793	30	for	for	ADP
ftr-354	793	31	selecting	select	VERB
ftr-354	793	32	the	the	DET
ftr-354	793	33	particular	particular	ADJ
ftr-354	793	34	acquisition	acquisition	NOUN
ftr-354	793	35	method	method	NOUN
ftr-354	793	36	.	.	PUNCT
ftr-354	794	1	108	108	NUM
ftr-354	794	2	.	.	PUNCT
ftr-354	795	1	bobsee	bobsee	PROPN
ftr-354	795	2	corporation	corporation	PROPN
ftr-354	795	3	v.	v.	ADP
ftr-354	795	4	u.s	u.s	PROPN
ftr-354	795	5	.	.	PROPN
ftr-354	795	6	,	,	PUNCT
ftr-354	795	7	411	411	NUM
ftr-354	795	8	f.2d	f.2d	NOUN
ftr-354	795	9	231	231	NUM
ftr-354	795	10	,	,	PUNCT
ftr-354	795	11	238	238	NUM
ftr-354	795	12	(	(	PUNCT
ftr-354	795	13	5th	5th	ADJ
ftr-354	795	14	cir	cir	NOUN
ftr-354	795	15	.	.	PROPN
ftr-354	795	16	1969	1969	NUM
ftr-354	795	17	)	)	PUNCT
ftr-354	795	18	.	.	PUNCT
ftr-354	796	1	2010	2010	NUM
ftr-354	796	2	]	]	PUNCT
ftr-354	796	3	303	303	NUM
ftr-354	796	4	florida	florida	PROPN
ftr-354	796	5	tax	tax	NOUN
ftr-354	796	6	review	review	NOUN
ftr-354	796	7	although	although	SCONJ
ftr-354	796	8	courts	court	NOUN
ftr-354	796	9	articulate	articulate	VERB
ftr-354	796	10	similar	similar	ADJ
ftr-354	796	11	tests	test	NOUN
ftr-354	796	12	for	for	ADP
ftr-354	796	13	determining	determine	VERB
ftr-354	796	14	whether	whether	SCONJ
ftr-354	796	15	tax	tax	NOUN
ftr-354	796	16	avoidance	avoidance	NOUN
ftr-354	796	17	prevents	prevent	VERB
ftr-354	796	18	anticipated	anticipate	VERB
ftr-354	796	19	tax	tax	NOUN
ftr-354	796	20	benefits	benefit	NOUN
ftr-354	796	21	from	from	ADP
ftr-354	796	22	being	be	AUX
ftr-354	796	23	realized	realize	VERB
ftr-354	796	24	,	,	PUNCT
ftr-354	796	25	they	they	PRON
ftr-354	796	26	do	do	AUX
ftr-354	796	27	not	not	PART
ftr-354	796	28	employ	employ	VERB
ftr-354	796	29	consistent	consistent	ADJ
ftr-354	796	30	language	language	NOUN
ftr-354	796	31	when	when	SCONJ
ftr-354	796	32	describing	describe	VERB
ftr-354	796	33	key	key	ADJ
ftr-354	796	34	components	component	NOUN
ftr-354	796	35	of	of	ADP
ftr-354	796	36	the	the	DET
ftr-354	796	37	tests	test	NOUN
ftr-354	796	38	.	.	PUNCT
ftr-354	797	1	the	the	DET
ftr-354	797	2	terms	term	NOUN
ftr-354	797	3	,	,	PUNCT
ftr-354	797	4	"	"	PUNCT
ftr-354	797	5	intent	intent	NOUN
ftr-354	797	6	"	"	PUNCT
ftr-354	797	7	and	and	CCONJ
ftr-354	797	8	"	"	PUNCT
ftr-354	797	9	purpose	purpose	NOUN
ftr-354	797	10	,	,	PUNCT
ftr-354	797	11	"	"	PUNCT
ftr-354	797	12	are	be	AUX
ftr-354	797	13	frequently	frequently	ADV
ftr-354	797	14	used	use	VERB
ftr-354	797	15	in	in	ADP
ftr-354	797	16	different	different	ADJ
ftr-354	797	17	ways	way	NOUN
ftr-354	797	18	,	,	PUNCT
ftr-354	797	19	and	and	CCONJ
ftr-354	797	20	the	the	DET
ftr-354	797	21	term	term	NOUN
ftr-354	797	22	"	"	PUNCT
ftr-354	797	23	motive	motive	NOUN
ftr-354	797	24	"	"	PUNCT
ftr-354	797	25	is	be	AUX
ftr-354	797	26	sometimes	sometimes	ADV
ftr-354	797	27	substituted	substitute	VERB
ftr-354	797	28	for	for	ADP
ftr-354	797	29	"	"	PUNCT
ftr-354	797	30	intent	intent	NOUN
ftr-354	797	31	"	"	PUNCT
ftr-354	797	32	and	and	CCONJ
ftr-354	797	33	occasionally	occasionally	ADV
ftr-354	797	34	for	for	ADP
ftr-354	797	35	the	the	DET
ftr-354	797	36	term	term	NOUN
ftr-354	797	37	"	"	PUNCT
ftr-354	797	38	purpose	purpose	NOUN
ftr-354	797	39	.	.	PUNCT
ftr-354	798	1	"'0	"'0	PUNCT
ftr-354	798	2	in	in	ADP
ftr-354	798	3	this	this	DET
ftr-354	798	4	paper	paper	NOUN
ftr-354	798	5	,	,	PUNCT
ftr-354	798	6	the	the	DET
ftr-354	798	7	taxpayer	taxpayer	NOUN
ftr-354	798	8	's	's	PART
ftr-354	798	9	"	"	PUNCT
ftr-354	798	10	motive	motive	NOUN
ftr-354	798	11	"	"	PUNCT
ftr-354	798	12	will	will	AUX
ftr-354	798	13	be	be	AUX
ftr-354	798	14	used	use	VERB
ftr-354	798	15	to	to	PART
ftr-354	798	16	describe	describe	VERB
ftr-354	798	17	what	what	PRON
ftr-354	798	18	caused	cause	VERB
ftr-354	798	19	the	the	DET
ftr-354	798	20	taxpayer	taxpayer	NOUN
ftr-354	798	21	to	to	PART
ftr-354	798	22	enter	enter	VERB
ftr-354	798	23	into	into	ADP
ftr-354	798	24	the	the	DET
ftr-354	798	25	transaction	transaction	NOUN
ftr-354	798	26	,	,	PUNCT
ftr-354	798	27	e.g.	e.g.	ADV
ftr-354	798	28	,	,	PUNCT
ftr-354	798	29	was	be	AUX
ftr-354	798	30	the	the	DET
ftr-354	798	31	reason	reason	NOUN
ftr-354	798	32	for	for	ADP
ftr-354	798	33	entering	enter	VERB
ftr-354	798	34	into	into	ADP
ftr-354	798	35	the	the	DET
ftr-354	798	36	transaction	transaction	NOUN
ftr-354	798	37	to	to	PART
ftr-354	798	38	reduce	reduce	VERB
ftr-354	798	39	taxes	taxis	NOUN
ftr-354	798	40	,	,	PUNCT
ftr-354	798	41	to	to	PART
ftr-354	798	42	increase	increase	VERB
ftr-354	798	43	profits	profit	NOUN
ftr-354	798	44	,	,	PUNCT
ftr-354	798	45	etc	etc	X
ftr-354	798	46	...	...	X
ftr-354	798	47	.	.	PUNCT
ftr-354	799	1	motive	motive	VERB
ftr-354	799	2	,	,	PUNCT
ftr-354	799	3	as	as	SCONJ
ftr-354	799	4	thus	thus	ADV
ftr-354	799	5	defined	define	VERB
ftr-354	799	6	,	,	PUNCT
ftr-354	799	7	is	be	AUX
ftr-354	799	8	seldom	seldom	ADV
ftr-354	799	9	in	in	ADP
ftr-354	799	10	issue	issue	NOUN
ftr-354	799	11	in	in	ADP
ftr-354	799	12	tax	tax	NOUN
ftr-354	799	13	avoidance	avoidance	NOUN
ftr-354	799	14	cases	case	NOUN
ftr-354	799	15	.	.	PUNCT
ftr-354	800	1	"o	"o	VERB
ftr-354	800	2	the	the	DET
ftr-354	800	3	taxpayer	taxpayer	NOUN
ftr-354	800	4	's	's	PART
ftr-354	800	5	"	"	PUNCT
ftr-354	800	6	intent	intent	NOUN
ftr-354	800	7	"	"	PUNCT
ftr-354	800	8	for	for	ADP
ftr-354	800	9	entering	enter	VERB
ftr-354	800	10	into	into	ADP
ftr-354	800	11	a	a	DET
ftr-354	800	12	transaction	transaction	NOUN
ftr-354	800	13	will	will	AUX
ftr-354	800	14	be	be	AUX
ftr-354	800	15	a	a	DET
ftr-354	800	16	term	term	NOUN
ftr-354	800	17	used	use	VERB
ftr-354	800	18	to	to	PART
ftr-354	800	19	describe	describe	VERB
ftr-354	800	20	the	the	DET
ftr-354	800	21	taxpayer	taxpayer	NOUN
ftr-354	800	22	's	's	PART
ftr-354	800	23	subjective	subjective	ADJ
ftr-354	800	24	expectation	expectation	NOUN
ftr-354	800	25	for	for	ADP
ftr-354	800	26	what	what	PRON
ftr-354	800	27	the	the	DET
ftr-354	800	28	transaction	transaction	NOUN
ftr-354	800	29	will	will	AUX
ftr-354	800	30	yield	yield	VERB
ftr-354	800	31	,	,	PUNCT
ftr-354	800	32	e.g.	e.g.	ADV
ftr-354	800	33	,	,	PUNCT
ftr-354	800	34	did	do	AUX
ftr-354	800	35	the	the	DET
ftr-354	800	36	taxpayer	taxpayer	NOUN
ftr-354	800	37	have	have	VERB
ftr-354	800	38	as	as	ADP
ftr-354	800	39	its	its	PRON
ftr-354	800	40	objective	objective	NOUN
ftr-354	800	41	for	for	ADP
ftr-354	800	42	entering	enter	VERB
ftr-354	800	43	into	into	ADP
ftr-354	800	44	the	the	DET
ftr-354	800	45	transaction	transaction	NOUN
ftr-354	800	46	to	to	PART
ftr-354	800	47	generate	generate	VERB
ftr-354	800	48	tax	tax	NOUN
ftr-354	800	49	deductions	deduction	NOUN
ftr-354	800	50	,	,	PUNCT
ftr-354	800	51	to	to	PART
ftr-354	800	52	increase	increase	VERB
ftr-354	800	53	cash	cash	NOUN
ftr-354	800	54	flow	flow	NOUN
ftr-354	800	55	,	,	PUNCT
ftr-354	800	56	etc	etc	X
ftr-354	800	57	...	...	X
ftr-354	800	58	.	.	PUNCT
ftr-354	801	1	this	this	PRON
ftr-354	801	2	is	be	AUX
ftr-354	801	3	usually	usually	ADV
ftr-354	801	4	a	a	DET
ftr-354	801	5	controlling	control	VERB
ftr-354	801	6	factor	factor	NOUN
ftr-354	801	7	.	.	PUNCT
ftr-354	802	1	the	the	DET
ftr-354	802	2	"	"	PUNCT
ftr-354	802	3	purpose	purpose	NOUN
ftr-354	802	4	"	"	PUNCT
ftr-354	802	5	for	for	ADP
ftr-354	802	6	entering	enter	VERB
ftr-354	802	7	into	into	ADP
ftr-354	802	8	the	the	DET
ftr-354	802	9	transaction	transaction	NOUN
ftr-354	802	10	is	be	AUX
ftr-354	802	11	what	what	PRON
ftr-354	802	12	the	the	DET
ftr-354	802	13	taxpayer	taxpayer	NOUN
ftr-354	802	14	objectively	objectively	ADV
ftr-354	802	15	sought	seek	VERB
ftr-354	802	16	to	to	PART
ftr-354	802	17	obtain	obtain	VERB
ftr-354	802	18	from	from	ADP
ftr-354	802	19	the	the	DET
ftr-354	802	20	transaction	transaction	NOUN
ftr-354	802	21	,	,	PUNCT
ftr-354	802	22	e.g.	e.g.	ADV
ftr-354	802	23	,	,	PUNCT
ftr-354	802	24	a	a	DET
ftr-354	802	25	reduction	reduction	NOUN
ftr-354	802	26	in	in	ADP
ftr-354	802	27	tax	tax	NOUN
ftr-354	802	28	liability	liability	NOUN
ftr-354	802	29	,	,	PUNCT
ftr-354	802	30	an	an	DET
ftr-354	802	31	increase	increase	NOUN
ftr-354	802	32	in	in	ADP
ftr-354	802	33	pretax	pretax	ADJ
ftr-354	802	34	profits	profit	NOUN
ftr-354	802	35	,	,	PUNCT
ftr-354	802	36	etc	etc	X
ftr-354	802	37	...	...	X
ftr-354	802	38	.11	.11	NUM
ftr-354	802	39	in	in	ADP
ftr-354	802	40	addition	addition	NOUN
ftr-354	802	41	to	to	ADP
ftr-354	802	42	possessing	possess	VERB
ftr-354	802	43	the	the	DET
ftr-354	802	44	requisite	requisite	ADJ
ftr-354	802	45	intent	intent	NOUN
ftr-354	802	46	and	and	CCONJ
ftr-354	802	47	purpose	purpose	NOUN
ftr-354	802	48	,	,	PUNCT
ftr-354	802	49	courts	court	NOUN
ftr-354	802	50	examine	examine	VERB
ftr-354	802	51	a	a	DET
ftr-354	802	52	transaction	transaction	NOUN
ftr-354	802	53	to	to	PART
ftr-354	802	54	determine	determine	VERB
ftr-354	802	55	whether	whether	SCONJ
ftr-354	802	56	the	the	DET
ftr-354	802	57	form	form	NOUN
ftr-354	802	58	of	of	ADP
ftr-354	802	59	the	the	DET
ftr-354	802	60	transaction	transaction	NOUN
ftr-354	802	61	accurately	accurately	ADV
ftr-354	802	62	reflects	reflect	VERB
ftr-354	802	63	its	its	PRON
ftr-354	802	64	substance	substance	NOUN
ftr-354	802	65	.	.	PUNCT
ftr-354	803	1	despite	despite	SCONJ
ftr-354	803	2	the	the	DET
ftr-354	803	3	semantic	semantic	ADJ
ftr-354	803	4	confusion	confusion	NOUN
ftr-354	803	5	,	,	PUNCT
ftr-354	803	6	the	the	DET
ftr-354	803	7	following	follow	VERB
ftr-354	803	8	three	three	NUM
ftr-354	803	9	tests	test	NOUN
ftr-354	803	10	emerge	emerge	VERB
ftr-354	803	11	from	from	ADP
ftr-354	803	12	an	an	DET
ftr-354	803	13	analysis	analysis	NOUN
ftr-354	803	14	of	of	ADP
ftr-354	803	15	the	the	DET
ftr-354	803	16	judicial	judicial	ADJ
ftr-354	803	17	analysis	analysis	NOUN
ftr-354	803	18	tests	test	NOUN
ftr-354	803	19	.	.	PUNCT
ftr-354	804	1	in	in	ADP
ftr-354	804	2	most	most	ADJ
ftr-354	804	3	instances	instance	NOUN
ftr-354	804	4	,	,	PUNCT
ftr-354	804	5	courts	court	NOUN
ftr-354	804	6	apply	apply	VERB
ftr-354	804	7	the	the	DET
ftr-354	804	8	tests	test	NOUN
ftr-354	804	9	conjunctively	conjunctively	ADV
ftr-354	804	10	:	:	PUNCT
ftr-354	805	1	109	109	NUM
ftr-354	805	2	.	.	PUNCT
ftr-354	806	1	the	the	DET
ftr-354	806	2	3rd	3rd	ADJ
ftr-354	806	3	circuit	circuit	NOUN
ftr-354	806	4	in	in	ADP
ftr-354	806	5	acm	acm	PROPN
ftr-354	806	6	p'ship	p'ship	NOUN
ftr-354	806	7	v.	v.	ADP
ftr-354	806	8	comm'r	comm'r	PROPN
ftr-354	806	9	,	,	PUNCT
ftr-354	806	10	157	157	NUM
ftr-354	806	11	f.3d	f.3d	NUM
ftr-354	806	12	231	231	NUM
ftr-354	806	13	(	(	PUNCT
ftr-354	806	14	3rd	3rd	ADJ
ftr-354	806	15	cir	cir	NOUN
ftr-354	806	16	.	.	PUNCT
ftr-354	806	17	1998	1998	NUM
ftr-354	806	18	)	)	PUNCT
ftr-354	806	19	,	,	PUNCT
ftr-354	806	20	stated	state	VERB
ftr-354	806	21	that	that	SCONJ
ftr-354	806	22	for	for	SCONJ
ftr-354	806	23	a	a	DET
ftr-354	806	24	transaction	transaction	NOUN
ftr-354	806	25	to	to	PART
ftr-354	806	26	be	be	AUX
ftr-354	806	27	respected	respect	VERB
ftr-354	806	28	for	for	ADP
ftr-354	806	29	tax	tax	NOUN
ftr-354	806	30	purposes	purpose	NOUN
ftr-354	806	31	it	it	PRON
ftr-354	806	32	must	must	AUX
ftr-354	806	33	have	have	VERB
ftr-354	806	34	"	"	PUNCT
ftr-354	806	35	objective	objective	ADJ
ftr-354	806	36	economic	economic	ADJ
ftr-354	806	37	substance	substance	NOUN
ftr-354	806	38	"	"	PUNCT
ftr-354	806	39	and	and	CCONJ
ftr-354	806	40	it	it	PRON
ftr-354	806	41	must	must	AUX
ftr-354	806	42	have	have	VERB
ftr-354	806	43	"	"	PUNCT
ftr-354	806	44	subjective	subjective	ADJ
ftr-354	806	45	business	business	NOUN
ftr-354	806	46	motivation	motivation	NOUN
ftr-354	806	47	.	.	PUNCT
ftr-354	806	48	"	"	PUNCT
ftr-354	807	1	the	the	DET
ftr-354	807	2	court	court	NOUN
ftr-354	807	3	of	of	ADP
ftr-354	807	4	appeals	appeal	NOUN
ftr-354	807	5	for	for	ADP
ftr-354	807	6	the	the	DET
ftr-354	807	7	eleventh	eleventh	ADJ
ftr-354	807	8	circuit	circuit	NOUN
ftr-354	807	9	stated	state	VERB
ftr-354	807	10	that	that	SCONJ
ftr-354	807	11	"	"	PUNCT
ftr-354	807	12	naturally	naturally	ADV
ftr-354	807	13	,	,	PUNCT
ftr-354	807	14	the	the	DET
ftr-354	807	15	evaluation	evaluation	NOUN
ftr-354	807	16	of	of	ADP
ftr-354	807	17	the	the	DET
ftr-354	807	18	level	level	NOUN
ftr-354	807	19	of	of	ADP
ftr-354	807	20	profit	profit	NOUN
ftr-354	807	21	motive	motive	NOUN
ftr-354	807	22	possessed	possess	VERB
ftr-354	807	23	by	by	ADP
ftr-354	807	24	a	a	DET
ftr-354	807	25	taxpayer	taxpayer	NOUN
ftr-354	807	26	in	in	ADP
ftr-354	807	27	entering	enter	VERB
ftr-354	807	28	into	into	ADP
ftr-354	807	29	a	a	DET
ftr-354	807	30	transaction	transaction	NOUN
ftr-354	807	31	involves	involve	VERB
ftr-354	807	32	an	an	DET
ftr-354	807	33	inquiry	inquiry	NOUN
ftr-354	807	34	into	into	ADP
ftr-354	807	35	the	the	DET
ftr-354	807	36	subjective	subjective	ADJ
ftr-354	807	37	motive	motive	NOUN
ftr-354	807	38	or	or	CCONJ
ftr-354	807	39	intent	intent	NOUN
ftr-354	807	40	of	of	ADP
ftr-354	807	41	the	the	DET
ftr-354	807	42	taxpayer	taxpayer	NOUN
ftr-354	807	43	.	.	PUNCT
ftr-354	808	1	kirchman	kirchman	PROPN
ftr-354	808	2	v.	v.	ADP
ftr-354	808	3	comm'r	comm'r	NOUN
ftr-354	808	4	,	,	PUNCT
ftr-354	808	5	862	862	NUM
ftr-354	808	6	f.2d	f.2d	NOUN
ftr-354	808	7	1486	1486	NUM
ftr-354	808	8	,	,	PUNCT
ftr-354	808	9	1491	1491	NUM
ftr-354	808	10	(	(	PUNCT
ftr-354	808	11	11th	11th	ADJ
ftr-354	808	12	cir	cir	NOUN
ftr-354	808	13	.	.	PROPN
ftr-354	808	14	1989	1989	NUM
ftr-354	808	15	)	)	PUNCT
ftr-354	808	16	.	.	PUNCT
ftr-354	809	1	110	110	NUM
ftr-354	809	2	.	.	PUNCT
ftr-354	810	1	apart	apart	ADV
ftr-354	810	2	from	from	ADP
ftr-354	810	3	considering	consider	VERB
ftr-354	810	4	a	a	DET
ftr-354	810	5	taxpayer	taxpayer	NOUN
ftr-354	810	6	's	's	PART
ftr-354	810	7	intent	intent	NOUN
ftr-354	810	8	and	and	CCONJ
ftr-354	810	9	purpose	purpose	NOUN
ftr-354	810	10	for	for	ADP
ftr-354	810	11	entering	enter	VERB
ftr-354	810	12	into	into	ADP
ftr-354	810	13	the	the	DET
ftr-354	810	14	transaction	transaction	NOUN
ftr-354	810	15	,	,	PUNCT
ftr-354	810	16	courts	court	NOUN
ftr-354	810	17	also	also	ADV
ftr-354	810	18	will	will	AUX
ftr-354	810	19	examine	examine	VERB
ftr-354	810	20	whether	whether	SCONJ
ftr-354	810	21	the	the	DET
ftr-354	810	22	structure	structure	NOUN
ftr-354	810	23	of	of	ADP
ftr-354	810	24	the	the	DET
ftr-354	810	25	transaction	transaction	NOUN
ftr-354	810	26	accurately	accurately	ADV
ftr-354	810	27	reflects	reflect	VERB
ftr-354	810	28	its	its	PRON
ftr-354	810	29	purpose	purpose	NOUN
ftr-354	810	30	or	or	CCONJ
ftr-354	810	31	whether	whether	SCONJ
ftr-354	810	32	its	its	PRON
ftr-354	810	33	structure	structure	NOUN
ftr-354	810	34	is	be	AUX
ftr-354	810	35	intended	intend	VERB
ftr-354	810	36	to	to	PART
ftr-354	810	37	conceal	conceal	VERB
ftr-354	810	38	a	a	DET
ftr-354	810	39	tax	tax	NOUN
ftr-354	810	40	avoidance	avoidance	NOUN
ftr-354	810	41	intent	intent	NOUN
ftr-354	810	42	.	.	PUNCT
ftr-354	811	1	this	this	DET
ftr-354	811	2	issue	issue	NOUN
ftr-354	811	3	will	will	AUX
ftr-354	811	4	be	be	AUX
ftr-354	811	5	discussed	discuss	VERB
ftr-354	811	6	below	below	ADV
ftr-354	811	7	under	under	ADP
ftr-354	811	8	the	the	DET
ftr-354	811	9	heading	heading	NOUN
ftr-354	811	10	"	"	PUNCT
ftr-354	811	11	sham	sham	ADJ
ftr-354	811	12	transactions	transaction	NOUN
ftr-354	811	13	.	.	PUNCT
ftr-354	811	14	"	"	PUNCT
ftr-354	812	1	s11l	s11l	ADJ
ftr-354	812	2	.	.	PUNCT
ftr-354	813	1	an	an	DET
ftr-354	813	2	illustration	illustration	NOUN
ftr-354	813	3	of	of	ADP
ftr-354	813	4	judicial	judicial	ADJ
ftr-354	813	5	misuse	misuse	NOUN
ftr-354	813	6	of	of	ADP
ftr-354	813	7	terminology	terminology	NOUN
ftr-354	813	8	that	that	PRON
ftr-354	813	9	results	result	VERB
ftr-354	813	10	in	in	ADP
ftr-354	813	11	confusing	confuse	VERB
ftr-354	813	12	the	the	DET
ftr-354	813	13	underlying	underlie	VERB
ftr-354	813	14	principles	principle	NOUN
ftr-354	813	15	is	be	AUX
ftr-354	813	16	contained	contain	VERB
ftr-354	813	17	in	in	ADP
ftr-354	813	18	rice	rice	NOUN
ftr-354	813	19	's	's	PART
ftr-354	813	20	toyota	toyota	PROPN
ftr-354	813	21	world	world	PROPN
ftr-354	813	22	,	,	PUNCT
ftr-354	813	23	inc	inc	PROPN
ftr-354	813	24	.	.	PROPN
ftr-354	813	25	,	,	PUNCT
ftr-354	813	26	v.	v.	ADP
ftr-354	813	27	comm'r	comm'r	PROPN
ftr-354	813	28	,	,	PUNCT
ftr-354	813	29	752	752	NUM
ftr-354	813	30	f.2d	f.2d	ADP
ftr-354	813	31	89	89	NUM
ftr-354	813	32	,	,	PUNCT
ftr-354	813	33	92	92	NUM
ftr-354	813	34	(	(	PUNCT
ftr-354	813	35	4th	4th	ADJ
ftr-354	813	36	cir	cir	NOUN
ftr-354	813	37	.	.	PUNCT
ftr-354	813	38	1985	1985	NUM
ftr-354	813	39	)	)	PUNCT
ftr-354	813	40	where	where	SCONJ
ftr-354	813	41	in	in	ADP
ftr-354	813	42	affirming	affirm	VERB
ftr-354	813	43	the	the	DET
ftr-354	813	44	tax	tax	NOUN
ftr-354	813	45	court	court	NOUN
ftr-354	813	46	the	the	PRON
ftr-354	813	47	it	it	PRON
ftr-354	813	48	was	be	AUX
ftr-354	813	49	stated	state	VERB
ftr-354	813	50	:	:	PUNCT
ftr-354	813	51	"	"	PUNCT
ftr-354	813	52	the	the	DET
ftr-354	813	53	business	business	NOUN
ftr-354	813	54	purpose	purpose	NOUN
ftr-354	813	55	inquiry	inquiry	NOUN
ftr-354	813	56	simply	simply	ADV
ftr-354	813	57	concerns	concern	VERB
ftr-354	813	58	the	the	DET
ftr-354	813	59	motives	motive	NOUN
ftr-354	813	60	of	of	ADP
ftr-354	813	61	the	the	DET
ftr-354	813	62	taxpayer	taxpayer	NOUN
ftr-354	813	63	in	in	ADP
ftr-354	813	64	entering	enter	VERB
ftr-354	813	65	the	the	DET
ftr-354	813	66	transaction	transaction	NOUN
ftr-354	813	67	.	.	PUNCT
ftr-354	814	1	the	the	DET
ftr-354	814	2	record	record	NOUN
ftr-354	814	3	in	in	ADP
ftr-354	814	4	this	this	DET
ftr-354	814	5	case	case	NOUN
ftr-354	814	6	contains	contain	VERB
ftr-354	814	7	ample	ample	ADJ
ftr-354	814	8	evidence	evidence	NOUN
ftr-354	814	9	to	to	PART
ftr-354	814	10	support	support	VERB
ftr-354	814	11	the	the	DET
ftr-354	814	12	tax	tax	NOUN
ftr-354	814	13	court	court	NOUN
ftr-354	814	14	's	's	PART
ftr-354	814	15	finding	find	VERB
ftr-354	814	16	that	that	SCONJ
ftr-354	814	17	rice	rice	NOUN
ftr-354	814	18	's	's	PART
ftr-354	814	19	sole	sole	ADJ
ftr-354	814	20	motivation	motivation	NOUN
ftr-354	814	21	for	for	ADP
ftr-354	814	22	purchasing	purchase	VERB
ftr-354	814	23	and	and	CCONJ
ftr-354	814	24	leasing	lease	VERB
ftr-354	814	25	back	back	ADP
ftr-354	814	26	the	the	DET
ftr-354	814	27	computer	computer	NOUN
ftr-354	814	28	under	under	ADP
ftr-354	814	29	the	the	DET
ftr-354	814	30	financial	financial	ADJ
ftr-354	814	31	arrangement	arrangement	NOUN
ftr-354	814	32	used	use	VERB
ftr-354	814	33	was	be	AUX
ftr-354	814	34	to	to	PART
ftr-354	814	35	achieve	achieve	VERB
ftr-354	814	36	the	the	DET
ftr-354	814	37	large	large	ADJ
ftr-354	814	38	tax	tax	NOUN
ftr-354	814	39	deductions	deduction	NOUN
ftr-354	814	40	that	that	PRON
ftr-354	814	41	the	the	DET
ftr-354	814	42	transaction	transaction	NOUN
ftr-354	814	43	provided	provide	VERB
ftr-354	814	44	in	in	ADP
ftr-354	814	45	the	the	DET
ftr-354	814	46	early	early	ADJ
ftr-354	814	47	years	year	NOUN
ftr-354	814	48	of	of	ADP
ftr-354	814	49	the	the	DET
ftr-354	814	50	lease	lease	NOUN
ftr-354	814	51	.	.	PUNCT
ftr-354	814	52	"	"	PUNCT
ftr-354	815	1	304	304	NUM
ftr-354	816	1	[	[	X
ftr-354	816	2	vol	vol	NOUN
ftr-354	816	3	.	.	PUNCT
ftr-354	817	1	10:2	10:2	NUM
ftr-354	817	2	a	a	DET
ftr-354	817	3	proposal	proposal	NOUN
ftr-354	817	4	for	for	ADP
ftr-354	817	5	an	an	DET
ftr-354	817	6	elective	elective	ADJ
ftr-354	817	7	tax	tax	NOUN
ftr-354	817	8	benefits	benefit	NOUN
ftr-354	817	9	transfer	transfer	NOUN
ftr-354	817	10	system	system	NOUN
ftr-354	817	11	*	*	PUNCT
ftr-354	817	12	is	be	AUX
ftr-354	817	13	there	there	PRON
ftr-354	817	14	a	a	DET
ftr-354	817	15	business	business	NOUN
ftr-354	817	16	purpose	purpose	NOUN
ftr-354	817	17	for	for	ADP
ftr-354	817	18	the	the	DET
ftr-354	817	19	transaction	transaction	NOUN
ftr-354	817	20	?	?	PUNCT
ftr-354	818	1	*	*	PUNCT
ftr-354	818	2	if	if	SCONJ
ftr-354	818	3	there	there	PRON
ftr-354	818	4	is	be	VERB
ftr-354	818	5	no	no	DET
ftr-354	818	6	business	business	NOUN
ftr-354	818	7	purpose	purpose	NOUN
ftr-354	818	8	,	,	PUNCT
ftr-354	818	9	does	do	AUX
ftr-354	818	10	the	the	DET
ftr-354	818	11	taxpayer	taxpayer	NOUN
ftr-354	818	12	have	have	VERB
ftr-354	818	13	tax	tax	NOUN
ftr-354	818	14	avoidance	avoidance	NOUN
ftr-354	818	15	intent	intent	NOUN
ftr-354	818	16	?	?	PUNCT
ftr-354	819	1	*	*	PUNCT
ftr-354	819	2	does	do	AUX
ftr-354	819	3	the	the	DET
ftr-354	819	4	structure	structure	NOUN
ftr-354	819	5	of	of	ADP
ftr-354	819	6	the	the	DET
ftr-354	819	7	transaction	transaction	NOUN
ftr-354	819	8	reflect	reflect	VERB
ftr-354	819	9	its	its	PRON
ftr-354	819	10	purpose	purpose	NOUN
ftr-354	819	11	?	?	PUNCT
ftr-354	820	1	determining	determine	VERB
ftr-354	820	2	whether	whether	SCONJ
ftr-354	820	3	the	the	DET
ftr-354	820	4	taxpayer	taxpayer	NOUN
ftr-354	820	5	intended	intend	VERB
ftr-354	820	6	to	to	PART
ftr-354	820	7	engage	engage	VERB
ftr-354	820	8	in	in	ADP
ftr-354	820	9	tax	tax	NOUN
ftr-354	820	10	avoidance	avoidance	NOUN
ftr-354	820	11	is	be	AUX
ftr-354	820	12	a	a	DET
ftr-354	820	13	subjective	subjective	ADJ
ftr-354	820	14	inquiry	inquiry	NOUN
ftr-354	820	15	.	.	PUNCT
ftr-354	821	1	the	the	DET
ftr-354	821	2	perceived	perceive	VERB
ftr-354	821	3	purpose	purpose	NOUN
ftr-354	821	4	of	of	ADP
ftr-354	821	5	the	the	DET
ftr-354	821	6	transaction	transaction	NOUN
ftr-354	821	7	,	,	PUNCT
ftr-354	821	8	whether	whether	SCONJ
ftr-354	821	9	it	it	PRON
ftr-354	821	10	is	be	AUX
ftr-354	821	11	to	to	PART
ftr-354	821	12	reduce	reduce	VERB
ftr-354	821	13	tax	tax	NOUN
ftr-354	821	14	liability	liability	NOUN
ftr-354	821	15	,	,	PUNCT
ftr-354	821	16	to	to	PART
ftr-354	821	17	maximize	maximize	VERB
ftr-354	821	18	income	income	NOUN
ftr-354	821	19	,	,	PUNCT
ftr-354	821	20	etc	etc	X
ftr-354	821	21	...	...	X
ftr-354	821	22	,	,	PUNCT
ftr-354	821	23	is	be	AUX
ftr-354	821	24	determined	determine	VERB
ftr-354	821	25	from	from	ADP
ftr-354	821	26	examining	examine	VERB
ftr-354	821	27	objective	objective	ADJ
ftr-354	821	28	factors	factor	NOUN
ftr-354	821	29	.	.	PUNCT
ftr-354	822	1	form	form	NOUN
ftr-354	822	2	and	and	CCONJ
ftr-354	822	3	substance	substance	NOUN
ftr-354	822	4	inquiries	inquiry	NOUN
ftr-354	822	5	will	will	AUX
ftr-354	822	6	turn	turn	VERB
ftr-354	822	7	on	on	ADP
ftr-354	822	8	the	the	DET
ftr-354	822	9	"	"	PUNCT
ftr-354	822	10	economic	economic	ADJ
ftr-354	822	11	realities	reality	NOUN
ftr-354	822	12	"	"	PUNCT
ftr-354	822	13	of	of	ADP
ftr-354	822	14	the	the	DET
ftr-354	822	15	transaction	transaction	NOUN
ftr-354	822	16	.	.	PUNCT
ftr-354	823	1	it	it	PRON
ftr-354	823	2	is	be	AUX
ftr-354	823	3	beyond	beyond	ADP
ftr-354	823	4	the	the	DET
ftr-354	823	5	scope	scope	NOUN
ftr-354	823	6	of	of	ADP
ftr-354	823	7	this	this	DET
ftr-354	823	8	paper	paper	NOUN
ftr-354	823	9	to	to	PART
ftr-354	823	10	provide	provide	VERB
ftr-354	823	11	a	a	DET
ftr-354	823	12	comprehensive	comprehensive	ADJ
ftr-354	823	13	discussion	discussion	NOUN
ftr-354	823	14	of	of	ADP
ftr-354	823	15	these	these	DET
ftr-354	823	16	three	three	NUM
ftr-354	823	17	tests	test	NOUN
ftr-354	823	18	,	,	PUNCT
ftr-354	823	19	but	but	CCONJ
ftr-354	823	20	an	an	DET
ftr-354	823	21	overview	overview	NOUN
ftr-354	823	22	of	of	ADP
ftr-354	823	23	them	they	PRON
ftr-354	823	24	and	and	CCONJ
ftr-354	823	25	the	the	DET
ftr-354	823	26	relationship	relationship	NOUN
ftr-354	823	27	to	to	ADP
ftr-354	823	28	the	the	DET
ftr-354	823	29	proposed	propose	VERB
ftr-354	823	30	system	system	NOUN
ftr-354	823	31	is	be	AUX
ftr-354	823	32	set	set	VERB
ftr-354	823	33	forth	forth	ADP
ftr-354	823	34	below.112	below.112	PROPN
ftr-354	823	35	b.	b.	PROPN
ftr-354	823	36	is	be	AUX
ftr-354	823	37	there	there	PRON
ftr-354	823	38	a	a	DET
ftr-354	823	39	business	business	NOUN
ftr-354	823	40	purpose	purpose	NOUN
ftr-354	823	41	for	for	ADP
ftr-354	823	42	the	the	DET
ftr-354	823	43	transaction	transaction	NOUN
ftr-354	823	44	?	?	PUNCT
ftr-354	824	1	the	the	DET
ftr-354	824	2	requirement	requirement	NOUN
ftr-354	824	3	that	that	SCONJ
ftr-354	824	4	a	a	DET
ftr-354	824	5	transaction	transaction	NOUN
ftr-354	824	6	have	have	AUX
ftr-354	824	7	a	a	DET
ftr-354	824	8	business	business	NOUN
ftr-354	824	9	purpose	purpose	NOUN
ftr-354	824	10	was	be	AUX
ftr-354	824	11	designed	design	VERB
ftr-354	824	12	to	to	PART
ftr-354	824	13	ensure	ensure	VERB
ftr-354	824	14	that	that	SCONJ
ftr-354	824	15	tax	tax	NOUN
ftr-354	824	16	benefits	benefit	NOUN
ftr-354	824	17	can	can	AUX
ftr-354	824	18	not	not	PART
ftr-354	824	19	be	be	AUX
ftr-354	824	20	realized	realize	VERB
ftr-354	824	21	from	from	ADP
ftr-354	824	22	a	a	DET
ftr-354	824	23	transaction	transaction	NOUN
ftr-354	824	24	if	if	SCONJ
ftr-354	824	25	it	it	PRON
ftr-354	824	26	is	be	AUX
ftr-354	824	27	engaged	engage	VERB
ftr-354	824	28	in	in	ADP
ftr-354	824	29	merely	merely	ADV
ftr-354	824	30	for	for	ADP
ftr-354	824	31	the	the	DET
ftr-354	824	32	purpose	purpose	NOUN
ftr-354	824	33	of	of	ADP
ftr-354	824	34	tax	tax	NOUN
ftr-354	824	35	reduction.113	reduction.113	PROPN
ftr-354	824	36	as	as	ADP
ftr-354	824	37	with	with	ADP
ftr-354	824	38	the	the	DET
ftr-354	824	39	taxavoidance	taxavoidance	NOUN
ftr-354	824	40	intent	intent	NOUN
ftr-354	824	41	requirement	requirement	NOUN
ftr-354	824	42	,	,	PUNCT
ftr-354	824	43	the	the	DET
ftr-354	824	44	business	business	NOUN
ftr-354	824	45	purpose	purpose	NOUN
ftr-354	824	46	requirement	requirement	NOUN
ftr-354	824	47	has	have	AUX
ftr-354	824	48	never	never	ADV
ftr-354	824	49	been	be	AUX
ftr-354	824	50	adopted	adopt	VERB
ftr-354	824	51	into	into	ADP
ftr-354	824	52	statutory	statutory	ADJ
ftr-354	824	53	law	law	NOUN
ftr-354	824	54	as	as	ADP
ftr-354	824	55	a	a	DET
ftr-354	824	56	condition	condition	NOUN
ftr-354	824	57	to	to	PART
ftr-354	824	58	transfer	transfer	VERB
ftr-354	824	59	of	of	ADP
ftr-354	824	60	tax	tax	NOUN
ftr-354	824	61	benefits	benefit	NOUN
ftr-354	824	62	in	in	ADP
ftr-354	824	63	general.114	general.114	PROPN
ftr-354	824	64	a	a	DET
ftr-354	824	65	business	business	NOUN
ftr-354	824	66	purpose	purpose	NOUN
ftr-354	824	67	exists	exist	VERB
ftr-354	824	68	if	if	SCONJ
ftr-354	824	69	the	the	DET
ftr-354	824	70	taxpayer	taxpayer	NOUN
ftr-354	824	71	has	have	VERB
ftr-354	824	72	a	a	DET
ftr-354	824	73	profit	profit	NOUN
ftr-354	824	74	motive	motive	NOUN
ftr-354	824	75	for	for	ADP
ftr-354	824	76	entering	enter	VERB
ftr-354	824	77	into	into	ADP
ftr-354	824	78	a	a	DET
ftr-354	824	79	transaction	transaction	NOUN
ftr-354	824	80	,	,	PUNCT
ftr-354	824	81	and	and	CCONJ
ftr-354	824	82	reduction	reduction	NOUN
ftr-354	824	83	of	of	ADP
ftr-354	824	84	taxes	taxis	NOUN
ftr-354	824	85	is	be	AUX
ftr-354	824	86	not	not	PART
ftr-354	824	87	a	a	DET
ftr-354	824	88	business	business	NOUN
ftr-354	824	89	purpose	purpose	NOUN
ftr-354	824	90	.	.	PUNCT
ftr-354	825	1	"	"	PUNCT
ftr-354	825	2	'	'	PUNCT
ftr-354	825	3	5	5	NUM
ftr-354	825	4	in	in	ADP
ftr-354	825	5	gregory	gregory	PROPN
ftr-354	825	6	v.	v.	ADP
ftr-354	825	7	helvering	helvering	PROPN
ftr-354	825	8	,	,	PUNCT
ftr-354	825	9	the	the	DET
ftr-354	825	10	case	case	NOUN
ftr-354	825	11	most	most	ADV
ftr-354	825	12	often	often	ADV
ftr-354	825	13	credited	credit	VERB
ftr-354	825	14	with	with	ADP
ftr-354	825	15	establishing	establish	VERB
ftr-354	825	16	the	the	DET
ftr-354	825	17	business	business	NOUN
ftr-354	825	18	purpose	purpose	NOUN
ftr-354	825	19	requirement	requirement	NOUN
ftr-354	825	20	,	,	PUNCT
ftr-354	825	21	the	the	DET
ftr-354	825	22	putative	putative	ADJ
ftr-354	825	23	corporate	corporate	ADJ
ftr-354	825	24	reorganization	reorganization	NOUN
ftr-354	825	25	was	be	AUX
ftr-354	825	26	struck	strike	VERB
ftr-354	825	27	down	down	ADP
ftr-354	825	28	because	because	SCONJ
ftr-354	825	29	it	it	PRON
ftr-354	825	30	was	be	AUX
ftr-354	825	31	found	find	VERB
ftr-354	825	32	to	to	PART
ftr-354	825	33	have	have	VERB
ftr-354	825	34	no	no	DET
ftr-354	825	35	purpose	purpose	NOUN
ftr-354	825	36	other	other	ADJ
ftr-354	825	37	than	than	SCONJ
ftr-354	825	38	to	to	PART
ftr-354	825	39	reduce	reduce	VERB
ftr-354	825	40	taxes	taxis	NOUN
ftr-354	825	41	.	.	PUNCT
ftr-354	826	1	the	the	DET
ftr-354	826	2	supreme	supreme	PROPN
ftr-354	826	3	court	court	PROPN
ftr-354	826	4	noted	note	VERB
ftr-354	826	5	that	that	SCONJ
ftr-354	826	6	a	a	DET
ftr-354	826	7	transaction	transaction	NOUN
ftr-354	826	8	"	"	PUNCT
ftr-354	826	9	...	...	PUNCT
ftr-354	826	10	having	have	VERB
ftr-354	826	11	no	no	DET
ftr-354	826	12	business	business	NOUN
ftr-354	826	13	or	or	CCONJ
ftr-354	826	14	corporate	corporate	ADJ
ftr-354	826	15	purpose	purpose	NOUN
ftr-354	826	16	...	...	PUNCT
ftr-354	826	17	"	"	PUNCT
ftr-354	826	18	but	but	CCONJ
ftr-354	826	19	designed	design	VERB
ftr-354	826	20	solely	solely	ADV
ftr-354	826	21	to	to	PART
ftr-354	826	22	effectuate	effectuate	VERB
ftr-354	826	23	112	112	NUM
ftr-354	826	24	.	.	PUNCT
ftr-354	827	1	for	for	ADP
ftr-354	827	2	a	a	DET
ftr-354	827	3	discussion	discussion	NOUN
ftr-354	827	4	of	of	ADP
ftr-354	827	5	the	the	DET
ftr-354	827	6	business	business	NOUN
ftr-354	827	7	purpose	purpose	NOUN
ftr-354	827	8	doctrine	doctrine	NOUN
ftr-354	827	9	,	,	PUNCT
ftr-354	827	10	see	see	VERB
ftr-354	827	11	,	,	PUNCT
ftr-354	827	12	generally	generally	ADV
ftr-354	827	13	boris	boris	PROPN
ftr-354	827	14	i.	i.	PROPN
ftr-354	827	15	bittker	bittker	PROPN
ftr-354	827	16	and	and	CCONJ
ftr-354	827	17	james	james	PROPN
ftr-354	827	18	s.	s.	PROPN
ftr-354	827	19	eustice	eustice	PROPN
ftr-354	827	20	,	,	PUNCT
ftr-354	827	21	federal	federal	ADJ
ftr-354	827	22	income	income	NOUN
ftr-354	827	23	taxation	taxation	NOUN
ftr-354	827	24	of	of	ADP
ftr-354	827	25	corporations	corporation	NOUN
ftr-354	827	26	and	and	CCONJ
ftr-354	827	27	shareholders	shareholder	NOUN
ftr-354	827	28	(	(	PUNCT
ftr-354	827	29	warren	warren	PROPN
ftr-354	827	30	,	,	PUNCT
ftr-354	827	31	gorham	gorham	PROPN
ftr-354	827	32	&	&	CCONJ
ftr-354	827	33	lamont	lamont	PROPN
ftr-354	827	34	,	,	PUNCT
ftr-354	827	35	7th	7th	ADJ
ftr-354	827	36	ed	ed	NOUN
ftr-354	827	37	.	.	PUNCT
ftr-354	827	38	)	)	PUNCT
ftr-354	828	1	1	1	NUM
ftr-354	828	2	12.61[1	12.61[1	NUM
ftr-354	828	3	]	]	PUNCT
ftr-354	828	4	.	.	PUNCT
ftr-354	829	1	see	see	VERB
ftr-354	829	2	also	also	ADV
ftr-354	829	3	,	,	PUNCT
ftr-354	829	4	acquisitions	acquisition	NOUN
ftr-354	829	5	made	make	VERB
ftr-354	829	6	to	to	PART
ftr-354	829	7	avoid	avoid	VERB
ftr-354	829	8	taxes	taxis	NOUN
ftr-354	829	9	:	:	PUNCT
ftr-354	829	10	section	section	NOUN
ftr-354	829	11	269	269	NUM
ftr-354	829	12	,	,	PUNCT
ftr-354	829	13	34	34	NUM
ftr-354	829	14	va	va	NOUN
ftr-354	829	15	.	.	PUNCT
ftr-354	830	1	l.	l.	PROPN
ftr-354	830	2	rev	rev	PROPN
ftr-354	830	3	.	.	PROPN
ftr-354	830	4	539	539	NUM
ftr-354	830	5	and	and	CCONJ
ftr-354	830	6	wetzler	wetzler	NOUN
ftr-354	830	7	,	,	PUNCT
ftr-354	830	8	"	"	PUNCT
ftr-354	830	9	notes	note	NOUN
ftr-354	830	10	of	of	ADP
ftr-354	830	11	the	the	DET
ftr-354	830	12	economic	economic	ADJ
ftr-354	830	13	substance	substance	NOUN
ftr-354	830	14	and	and	CCONJ
ftr-354	830	15	business	business	NOUN
ftr-354	830	16	purpose	purpose	NOUN
ftr-354	830	17	doctrines	doctrine	NOUN
ftr-354	830	18	"	"	PUNCT
ftr-354	830	19	tax	tax	NOUN
ftr-354	830	20	notes	note	NOUN
ftr-354	830	21	,	,	PUNCT
ftr-354	830	22	jul	jul	PROPN
ftr-354	830	23	.	.	PROPN
ftr-354	830	24	2	2	NUM
ftr-354	830	25	,	,	PUNCT
ftr-354	830	26	2001	2001	NUM
ftr-354	830	27	(	(	PUNCT
ftr-354	830	28	92	92	NUM
ftr-354	830	29	tax	tax	NOUN
ftr-354	830	30	notes	note	NOUN
ftr-354	830	31	127	127	NUM
ftr-354	830	32	)	)	PUNCT
ftr-354	830	33	.	.	PUNCT
ftr-354	831	1	113	113	NUM
ftr-354	831	2	.	.	PUNCT
ftr-354	831	3	acm	acm	PROPN
ftr-354	831	4	partnership	partnership	PROPN
ftr-354	831	5	v.	v.	ADP
ftr-354	831	6	comm'r	comm'r	PROPN
ftr-354	831	7	,	,	PUNCT
ftr-354	831	8	157	157	NUM
ftr-354	831	9	f.3d	f.3d	NUM
ftr-354	831	10	231	231	NUM
ftr-354	831	11	(	(	PUNCT
ftr-354	831	12	3rd	3rd	ADJ
ftr-354	831	13	cir	cir	NOUN
ftr-354	831	14	.	.	PUNCT
ftr-354	831	15	1998	1998	NUM
ftr-354	831	16	)	)	PUNCT
ftr-354	831	17	.	.	PUNCT
ftr-354	832	1	114	114	NUM
ftr-354	832	2	.	.	PUNCT
ftr-354	833	1	it	it	PRON
ftr-354	833	2	is	be	AUX
ftr-354	833	3	contained	contain	VERB
ftr-354	833	4	in	in	ADP
ftr-354	833	5	irc	irc	PROPN
ftr-354	833	6	§	§	PROPN
ftr-354	833	7	357(b	357(b	PROPN
ftr-354	833	8	)	)	PUNCT
ftr-354	833	9	,	,	PUNCT
ftr-354	833	10	where	where	SCONJ
ftr-354	833	11	it	it	PRON
ftr-354	833	12	is	be	AUX
ftr-354	833	13	a	a	DET
ftr-354	833	14	test	test	NOUN
ftr-354	833	15	to	to	PART
ftr-354	833	16	determine	determine	VERB
ftr-354	833	17	whether	whether	SCONJ
ftr-354	833	18	tax	tax	NOUN
ftr-354	833	19	avoidance	avoidance	NOUN
ftr-354	833	20	was	be	AUX
ftr-354	833	21	the	the	DET
ftr-354	833	22	purpose	purpose	NOUN
ftr-354	833	23	of	of	ADP
ftr-354	833	24	certain	certain	ADJ
ftr-354	833	25	transfers	transfer	NOUN
ftr-354	833	26	of	of	ADP
ftr-354	833	27	liabilities	liability	NOUN
ftr-354	833	28	to	to	ADP
ftr-354	833	29	a	a	DET
ftr-354	833	30	corporation	corporation	NOUN
ftr-354	833	31	.	.	PUNCT
ftr-354	834	1	see	see	VERB
ftr-354	834	2	also	also	ADV
ftr-354	834	3	,	,	PUNCT
ftr-354	834	4	treas	treas	PROPN
ftr-354	834	5	.	.	PUNCT
ftr-354	835	1	reg	reg	PROPN
ftr-354	835	2	.	.	PUNCT
ftr-354	836	1	§	§	PROPN
ftr-354	836	2	§	§	PROPN
ftr-354	836	3	1.368	1.368	NUM
ftr-354	836	4	-	-	SYM
ftr-354	836	5	1(c	1(c	NUM
ftr-354	836	6	)	)	PUNCT
ftr-354	836	7	and	and	CCONJ
ftr-354	836	8	1.355	1.355	NUM
ftr-354	836	9	-	-	SYM
ftr-354	836	10	2(b	2(b	NUM
ftr-354	836	11	)	)	PUNCT
ftr-354	836	12	;	;	PUNCT
ftr-354	836	13	rev	rev	PROPN
ftr-354	836	14	.	.	PROPN
ftr-354	836	15	proc	proc	PROPN
ftr-354	836	16	.	.	PUNCT
ftr-354	837	1	96	96	NUM
ftr-354	837	2	-	-	SYM
ftr-354	837	3	30	30	NUM
ftr-354	837	4	,	,	PUNCT
ftr-354	837	5	1996	1996	NUM
ftr-354	837	6	-	-	SYM
ftr-354	837	7	19	19	NUM
ftr-354	837	8	i.r.b	i.r.b	NOUN
ftr-354	837	9	.	.	NOUN
ftr-354	837	10	8	8	NUM
ftr-354	837	11	(	(	PUNCT
ftr-354	837	12	appendix	appendix	VERB
ftr-354	837	13	a	a	PRON
ftr-354	837	14	)	)	PUNCT
ftr-354	837	15	.	.	PUNCT
ftr-354	838	1	115	115	NUM
ftr-354	838	2	.	.	PUNCT
ftr-354	839	1	rice	rice	PROPN
ftr-354	839	2	's	's	PART
ftr-354	839	3	toyota	toyota	PROPN
ftr-354	839	4	world	world	PROPN
ftr-354	839	5	,	,	PUNCT
ftr-354	839	6	inc	inc	PROPN
ftr-354	839	7	.	.	PROPN
ftr-354	840	1	v.	v.	PROPN
ftr-354	840	2	comm'r	comm'r	PROPN
ftr-354	840	3	,	,	PUNCT
ftr-354	840	4	81	81	NUM
ftr-354	840	5	t.c	t.c	PROPN
ftr-354	840	6	.	.	PROPN
ftr-354	841	1	184	184	NUM
ftr-354	841	2	(	(	PUNCT
ftr-354	841	3	1983	1983	NUM
ftr-354	841	4	)	)	PUNCT
ftr-354	841	5	.	.	PUNCT
ftr-354	842	1	3052010	3052010	NUM
ftr-354	842	2	]	]	PUNCT
ftr-354	842	3	florida	florida	PROPN
ftr-354	842	4	tax	tax	PROPN
ftr-354	842	5	review	review	NOUN
ftr-354	842	6	the	the	DET
ftr-354	842	7	taxpayer	taxpayer	NOUN
ftr-354	842	8	's	's	PART
ftr-354	842	9	tax	tax	NOUN
ftr-354	842	10	avoidance	avoidance	NOUN
ftr-354	842	11	intention	intention	NOUN
ftr-354	842	12	to	to	PART
ftr-354	842	13	reduce	reduce	VERB
ftr-354	842	14	taxes	taxis	NOUN
ftr-354	842	15	would	would	AUX
ftr-354	842	16	not	not	PART
ftr-354	842	17	be	be	AUX
ftr-354	842	18	respected	respect	VERB
ftr-354	842	19	for	for	ADP
ftr-354	842	20	tax	tax	NOUN
ftr-354	842	21	purposes	purpose	NOUN
ftr-354	842	22	.	.	PUNCT
ftr-354	843	1	116	116	NUM
ftr-354	843	2	c	c	NOUN
ftr-354	843	3	does	do	AUX
ftr-354	843	4	taxpayer	taxpayer	NOUN
ftr-354	843	5	have	have	VERB
ftr-354	843	6	tax	tax	NOUN
ftr-354	843	7	avoidance	avoidance	NOUN
ftr-354	843	8	intent	intent	NOUN
ftr-354	843	9	?	?	PUNCT
ftr-354	844	1	the	the	DET
ftr-354	844	2	taxpayer	taxpayer	NOUN
ftr-354	844	3	's	's	PART
ftr-354	844	4	intent	intent	NOUN
ftr-354	844	5	for	for	ADP
ftr-354	844	6	entering	enter	VERB
ftr-354	844	7	into	into	ADP
ftr-354	844	8	the	the	DET
ftr-354	844	9	transaction	transaction	NOUN
ftr-354	844	10	is	be	AUX
ftr-354	844	11	significant	significant	ADJ
ftr-354	844	12	only	only	ADV
ftr-354	844	13	if	if	SCONJ
ftr-354	844	14	there	there	PRON
ftr-354	844	15	is	be	VERB
ftr-354	844	16	no	no	DET
ftr-354	844	17	business	business	NOUN
ftr-354	844	18	purpose	purpose	NOUN
ftr-354	844	19	for	for	ADP
ftr-354	844	20	the	the	DET
ftr-354	844	21	transaction	transaction	NOUN
ftr-354	844	22	.	.	PUNCT
ftr-354	845	1	if	if	SCONJ
ftr-354	845	2	the	the	DET
ftr-354	845	3	taxpayer	taxpayer	NOUN
ftr-354	845	4	has	have	VERB
ftr-354	845	5	a	a	DET
ftr-354	845	6	tax	tax	NOUN
ftr-354	845	7	avoidance	avoidance	NOUN
ftr-354	845	8	intent	intent	NOUN
ftr-354	845	9	and	and	CCONJ
ftr-354	845	10	if	if	SCONJ
ftr-354	845	11	the	the	DET
ftr-354	845	12	transaction	transaction	NOUN
ftr-354	845	13	lacks	lack	VERB
ftr-354	845	14	any	any	DET
ftr-354	845	15	economic	economic	ADJ
ftr-354	845	16	or	or	CCONJ
ftr-354	845	17	commercial	commercial	ADJ
ftr-354	845	18	purpose	purpose	NOUN
ftr-354	845	19	,	,	PUNCT
ftr-354	845	20	it	it	PRON
ftr-354	845	21	will	will	AUX
ftr-354	845	22	not	not	PART
ftr-354	845	23	be	be	AUX
ftr-354	845	24	respected	respect	VERB
ftr-354	845	25	for	for	ADP
ftr-354	845	26	federal	federal	ADJ
ftr-354	845	27	income	income	NOUN
ftr-354	845	28	tax	tax	NOUN
ftr-354	845	29	purposes	purpose	NOUN
ftr-354	845	30	.	.	PUNCT
ftr-354	845	31	"	"	PUNCT
ftr-354	845	32	'	'	PUNCT
ftr-354	845	33	conversely	conversely	ADV
ftr-354	845	34	,	,	PUNCT
ftr-354	845	35	if	if	SCONJ
ftr-354	845	36	there	there	PRON
ftr-354	845	37	is	be	VERB
ftr-354	845	38	a	a	DET
ftr-354	845	39	business	business	NOUN
ftr-354	845	40	purpose	purpose	NOUN
ftr-354	845	41	,	,	PUNCT
ftr-354	845	42	tax	tax	NOUN
ftr-354	845	43	avoidance	avoidance	NOUN
ftr-354	845	44	intent	intent	NOUN
ftr-354	845	45	will	will	AUX
ftr-354	845	46	not	not	PART
ftr-354	845	47	prevent	prevent	VERB
ftr-354	845	48	realization	realization	NOUN
ftr-354	845	49	of	of	ADP
ftr-354	845	50	the	the	DET
ftr-354	845	51	tax	tax	NOUN
ftr-354	845	52	benefits	benefit	NOUN
ftr-354	845	53	.	.	PUNCT
ftr-354	846	1	one	one	NUM
ftr-354	846	2	of	of	ADP
ftr-354	846	3	the	the	DET
ftr-354	846	4	threshold	threshold	NOUN
ftr-354	846	5	issues	issue	NOUN
ftr-354	846	6	decided	decide	VERB
ftr-354	846	7	in	in	ADP
ftr-354	846	8	gregory	gregory	PROPN
ftr-354	846	9	was	be	AUX
ftr-354	846	10	whether	whether	SCONJ
ftr-354	846	11	a	a	DET
ftr-354	846	12	transaction	transaction	NOUN
ftr-354	846	13	that	that	PRON
ftr-354	846	14	appeared	appear	VERB
ftr-354	846	15	to	to	PART
ftr-354	846	16	comply	comply	VERB
ftr-354	846	17	with	with	ADP
ftr-354	846	18	all	all	DET
ftr-354	846	19	statutory	statutory	ADJ
ftr-354	846	20	requirements	requirement	NOUN
ftr-354	846	21	for	for	ADP
ftr-354	846	22	a	a	DET
ftr-354	846	23	taxfree	taxfree	NOUN
ftr-354	846	24	reorganization	reorganization	NOUN
ftr-354	846	25	would	would	AUX
ftr-354	846	26	,	,	PUNCT
ftr-354	846	27	nonetheless	nonetheless	ADV
ftr-354	846	28	,	,	PUNCT
ftr-354	846	29	fail	fail	VERB
ftr-354	846	30	to	to	PART
ftr-354	846	31	do	do	VERB
ftr-354	846	32	so	so	ADV
ftr-354	846	33	if	if	SCONJ
ftr-354	846	34	the	the	DET
ftr-354	846	35	taxpayer	taxpayer	NOUN
ftr-354	846	36	's	's	PART
ftr-354	846	37	intent	intent	NOUN
ftr-354	846	38	for	for	ADP
ftr-354	846	39	entering	enter	VERB
ftr-354	846	40	into	into	ADP
ftr-354	846	41	the	the	DET
ftr-354	846	42	transaction	transaction	NOUN
ftr-354	846	43	were	be	AUX
ftr-354	846	44	to	to	PART
ftr-354	846	45	avoid	avoid	VERB
ftr-354	846	46	taxes	taxis	NOUN
ftr-354	846	47	.	.	PUNCT
ftr-354	847	1	writing	write	VERB
ftr-354	847	2	for	for	ADP
ftr-354	847	3	the	the	DET
ftr-354	847	4	second	second	ADJ
ftr-354	847	5	circuit	circuit	NOUN
ftr-354	847	6	,	,	PUNCT
ftr-354	847	7	judge	judge	PROPN
ftr-354	847	8	l.	l.	PROPN
ftr-354	847	9	hand	hand	PROPN
ftr-354	847	10	stated	state	VERB
ftr-354	847	11	uncategorically	uncategorically	ADV
ftr-354	847	12	that	that	SCONJ
ftr-354	847	13	"	"	PUNCT
ftr-354	847	14	...	...	PUNCT
ftr-354	847	15	a	a	DET
ftr-354	847	16	transaction	transaction	NOUN
ftr-354	847	17	,	,	PUNCT
ftr-354	847	18	otherwise	otherwise	ADV
ftr-354	847	19	within	within	ADP
ftr-354	847	20	an	an	DET
ftr-354	847	21	exception	exception	NOUN
ftr-354	847	22	of	of	ADP
ftr-354	847	23	the	the	DET
ftr-354	847	24	tax	tax	NOUN
ftr-354	847	25	law	law	NOUN
ftr-354	847	26	,	,	PUNCT
ftr-354	847	27	does	do	AUX
ftr-354	847	28	not	not	PART
ftr-354	847	29	lose	lose	VERB
ftr-354	847	30	its	its	PRON
ftr-354	847	31	immunity	immunity	NOUN
ftr-354	847	32	,	,	PUNCT
ftr-354	847	33	because	because	SCONJ
ftr-354	847	34	it	it	PRON
ftr-354	847	35	is	be	AUX
ftr-354	847	36	actuated	actuate	VERB
ftr-354	847	37	by	by	ADP
ftr-354	847	38	a	a	DET
ftr-354	847	39	desire	desire	NOUN
ftr-354	847	40	to	to	PART
ftr-354	847	41	avoid	avoid	VERB
ftr-354	847	42	,	,	PUNCT
ftr-354	847	43	or	or	CCONJ
ftr-354	847	44	,	,	PUNCT
ftr-354	847	45	if	if	SCONJ
ftr-354	847	46	one	one	PRON
ftr-354	847	47	chooses	choose	VERB
ftr-354	847	48	,	,	PUNCT
ftr-354	847	49	to	to	PART
ftr-354	847	50	evade	evade	VERB
ftr-354	847	51	,	,	PUNCT
ftr-354	847	52	taxation	taxation	NOUN
ftr-354	847	53	.	.	PUNCT
ftr-354	848	1	"	"	PUNCT
ftr-354	848	2	'	'	PUNCT
ftr-354	848	3	18	18	NUM
ftr-354	848	4	the	the	DET
ftr-354	848	5	supreme	supreme	PROPN
ftr-354	848	6	court	court	PROPN
ftr-354	848	7	affirmed	affirm	VERB
ftr-354	848	8	both	both	CCONJ
ftr-354	848	9	the	the	DET
ftr-354	848	10	decision	decision	NOUN
ftr-354	848	11	and	and	CCONJ
ftr-354	848	12	its	its	PRON
ftr-354	848	13	reasoning	reasoning	NOUN
ftr-354	848	14	saying	say	VERB
ftr-354	848	15	:	:	PUNCT
ftr-354	848	16	"	"	PUNCT
ftr-354	848	17	[	[	X
ftr-354	848	18	t]he	t]he	ADV
ftr-354	848	19	legal	legal	ADJ
ftr-354	848	20	right	right	NOUN
ftr-354	848	21	of	of	ADP
ftr-354	848	22	a	a	DET
ftr-354	848	23	taxpayer	taxpayer	NOUN
ftr-354	848	24	to	to	PART
ftr-354	848	25	decrease	decrease	VERB
ftr-354	848	26	the	the	DET
ftr-354	848	27	amount	amount	NOUN
ftr-354	848	28	of	of	ADP
ftr-354	848	29	what	what	PRON
ftr-354	848	30	otherwise	otherwise	ADV
ftr-354	848	31	would	would	AUX
ftr-354	848	32	be	be	AUX
ftr-354	848	33	his	his	PRON
ftr-354	848	34	taxes	taxis	NOUN
ftr-354	848	35	,	,	PUNCT
ftr-354	848	36	or	or	CCONJ
ftr-354	848	37	altogether	altogether	ADV
ftr-354	848	38	avoid	avoid	VERB
ftr-354	848	39	them	they	PRON
ftr-354	848	40	,	,	PUNCT
ftr-354	848	41	by	by	ADP
ftr-354	848	42	means	mean	NOUN
ftr-354	848	43	which	which	PRON
ftr-354	848	44	the	the	DET
ftr-354	848	45	law	law	NOUN
ftr-354	848	46	permits	permit	VERB
ftr-354	848	47	,	,	PUNCT
ftr-354	848	48	can	can	AUX
ftr-354	848	49	not	not	PART
ftr-354	848	50	be	be	AUX
ftr-354	848	51	doubted	doubt	VERB
ftr-354	848	52	.	.	PUNCT
ftr-354	849	1	"	"	PUNCT
ftr-354	849	2	"	"	PUNCT
ftr-354	849	3	9	9	NUM
ftr-354	849	4	when	when	SCONJ
ftr-354	849	5	faced	face	VERB
ftr-354	849	6	with	with	ADP
ftr-354	849	7	the	the	DET
ftr-354	849	8	same	same	ADJ
ftr-354	849	9	issue	issue	NOUN
ftr-354	849	10	,	,	PUNCT
ftr-354	849	11	numerous	numerous	ADJ
ftr-354	849	12	other	other	ADJ
ftr-354	849	13	courts	court	NOUN
ftr-354	849	14	have	have	AUX
ftr-354	849	15	adopted	adopt	VERB
ftr-354	849	16	the	the	DET
ftr-354	849	17	gregory	gregory	NOUN
ftr-354	849	18	holding	holding	NOUN
ftr-354	849	19	.	.	PUNCT
ftr-354	850	1	for	for	ADP
ftr-354	850	2	example	example	NOUN
ftr-354	850	3	,	,	PUNCT
ftr-354	850	4	the	the	DET
ftr-354	850	5	seventh	seventh	ADJ
ftr-354	850	6	circuit	circuit	NOUN
ftr-354	850	7	in	in	ADP
ftr-354	850	8	1997	1997	NUM
ftr-354	850	9	stated	state	VERB
ftr-354	850	10	:	:	PUNCT
ftr-354	850	11	"	"	PUNCT
ftr-354	850	12	[	[	X
ftr-354	850	13	a	a	X
ftr-354	850	14	]	]	X
ftr-354	850	15	tax	tax	NOUN
ftr-354	850	16	-	-	PUNCT
ftr-354	850	17	avoidance	avoidance	NOUN
ftr-354	850	18	motive	motive	NOUN
ftr-354	850	19	is	be	AUX
ftr-354	850	20	not	not	PART
ftr-354	850	21	inherently	inherently	ADV
ftr-354	850	22	fatal	fatal	ADJ
ftr-354	850	23	to	to	ADP
ftr-354	850	24	a	a	DET
ftr-354	850	25	transaction	transaction	NOUN
ftr-354	850	26	.	.	PUNCT
ftr-354	851	1	a	a	DET
ftr-354	851	2	taxpayer	taxpayer	NOUN
ftr-354	851	3	has	have	VERB
ftr-354	851	4	a	a	DET
ftr-354	851	5	legal	legal	ADJ
ftr-354	851	6	right	right	NOUN
ftr-354	851	7	to	to	PART
ftr-354	851	8	conduct	conduct	VERB
ftr-354	851	9	his	his	PRON
ftr-354	851	10	business	business	NOUN
ftr-354	851	11	so	so	SCONJ
ftr-354	851	12	as	as	SCONJ
ftr-354	851	13	to	to	PART
ftr-354	851	14	decrease	decrease	VERB
ftr-354	851	15	(	(	PUNCT
ftr-354	851	16	or	or	CCONJ
ftr-354	851	17	116	116	NUM
ftr-354	851	18	.	.	PUNCT
ftr-354	852	1	gregory	gregory	PROPN
ftr-354	852	2	v.	v.	PROPN
ftr-354	852	3	helvering	helvering	PROPN
ftr-354	852	4	,	,	PUNCT
ftr-354	852	5	69	69	NUM
ftr-354	852	6	f.2d	f.2d	NOUN
ftr-354	852	7	809	809	NUM
ftr-354	852	8	(	(	PUNCT
ftr-354	852	9	2nd	2nd	ADJ
ftr-354	852	10	cir	cir	NOUN
ftr-354	852	11	.	.	PUNCT
ftr-354	852	12	1934	1934	NUM
ftr-354	852	13	)	)	PUNCT
ftr-354	852	14	,	,	PUNCT
ftr-354	852	15	affd	affd	PROPN
ftr-354	852	16	,	,	PUNCT
ftr-354	852	17	293	293	NUM
ftr-354	852	18	u.s	u.s	PROPN
ftr-354	852	19	.	.	PROPN
ftr-354	852	20	465	465	NUM
ftr-354	852	21	(	(	PUNCT
ftr-354	852	22	1935	1935	NUM
ftr-354	852	23	)	)	PUNCT
ftr-354	852	24	;	;	PUNCT
ftr-354	852	25	casebeer	casebeer	NOUN
ftr-354	852	26	v.	v.	ADP
ftr-354	852	27	comm'r	comm'r	NOUN
ftr-354	852	28	,	,	PUNCT
ftr-354	852	29	909	909	NUM
ftr-354	852	30	f.2d	f.2d	NOUN
ftr-354	852	31	1360	1360	NUM
ftr-354	852	32	,	,	PUNCT
ftr-354	852	33	1363	1363	NUM
ftr-354	852	34	(	(	PUNCT
ftr-354	852	35	9th	9th	ADJ
ftr-354	852	36	cir	cir	NOUN
ftr-354	852	37	.	.	PROPN
ftr-354	852	38	1990	1990	NUM
ftr-354	852	39	)	)	PUNCT
ftr-354	852	40	stated	state	VERB
ftr-354	852	41	:	:	PUNCT
ftr-354	852	42	"	"	PUNCT
ftr-354	852	43	...	...	PUNCT
ftr-354	852	44	the	the	DET
ftr-354	852	45	purpose	purpose	NOUN
ftr-354	852	46	of	of	ADP
ftr-354	852	47	a	a	DET
ftr-354	852	48	transaction	transaction	NOUN
ftr-354	852	49	should	should	AUX
ftr-354	852	50	be	be	AUX
ftr-354	852	51	the	the	DET
ftr-354	852	52	guide	guide	NOUN
ftr-354	852	53	.	.	PUNCT
ftr-354	852	54	"	"	PUNCT
ftr-354	853	1	casebeer	casebeer	NOUN
ftr-354	853	2	v.	v.	ADP
ftr-354	853	3	comm'r	comm'r	NOUN
ftr-354	853	4	,	,	PUNCT
ftr-354	853	5	909	909	NUM
ftr-354	853	6	f.2d	f.2d	NOUN
ftr-354	853	7	1360	1360	NUM
ftr-354	853	8	,	,	PUNCT
ftr-354	853	9	1363	1363	NUM
ftr-354	853	10	(	(	PUNCT
ftr-354	853	11	9th	9th	ADJ
ftr-354	853	12	cir	cir	NOUN
ftr-354	853	13	.	.	PROPN
ftr-354	853	14	1990	1990	NUM
ftr-354	853	15	)	)	PUNCT
ftr-354	853	16	defined	define	VERB
ftr-354	853	17	a	a	DET
ftr-354	853	18	sham	sham	ADJ
ftr-354	853	19	transaction	transaction	NOUN
ftr-354	853	20	as	as	ADP
ftr-354	853	21	a	a	DET
ftr-354	853	22	transaction	transaction	NOUN
ftr-354	853	23	that	that	PRON
ftr-354	853	24	"	"	PUNCT
ftr-354	853	25	has	have	VERB
ftr-354	853	26	no	no	DET
ftr-354	853	27	business	business	NOUN
ftr-354	853	28	purpose	purpose	NOUN
ftr-354	853	29	or	or	CCONJ
ftr-354	853	30	economic	economic	ADJ
ftr-354	853	31	effect	effect	NOUN
ftr-354	853	32	other	other	ADJ
ftr-354	853	33	than	than	ADP
ftr-354	853	34	the	the	DET
ftr-354	853	35	creation	creation	NOUN
ftr-354	853	36	of	of	ADP
ftr-354	853	37	tax	tax	NOUN
ftr-354	853	38	deductions	deduction	NOUN
ftr-354	853	39	.	.	PUNCT
ftr-354	853	40	"	"	PUNCT
ftr-354	854	1	lerman	lerman	NOUN
ftr-354	854	2	v.	v.	ADP
ftr-354	854	3	comm'r	comm'r	PROPN
ftr-354	854	4	,	,	PUNCT
ftr-354	854	5	939	939	NUM
ftr-354	854	6	f.2d	f.2d	SYM
ftr-354	854	7	53	53	NUM
ftr-354	854	8	(	(	PUNCT
ftr-354	854	9	3rd	3rd	ADJ
ftr-354	854	10	cir	cir	NOUN
ftr-354	854	11	.	.	PROPN
ftr-354	854	12	1991	1991	NUM
ftr-354	854	13	)	)	PUNCT
ftr-354	854	14	.	.	PUNCT
ftr-354	855	1	even	even	ADV
ftr-354	855	2	if	if	SCONJ
ftr-354	855	3	a	a	DET
ftr-354	855	4	transaction	transaction	NOUN
ftr-354	855	5	has	have	VERB
ftr-354	855	6	a	a	DET
ftr-354	855	7	business	business	NOUN
ftr-354	855	8	purpose	purpose	NOUN
ftr-354	855	9	,	,	PUNCT
ftr-354	855	10	the	the	DET
ftr-354	855	11	part	part	NOUN
ftr-354	855	12	of	of	ADP
ftr-354	855	13	the	the	DET
ftr-354	855	14	transaction	transaction	NOUN
ftr-354	855	15	to	to	PART
ftr-354	855	16	which	which	PRON
ftr-354	855	17	it	it	PRON
ftr-354	855	18	relates	relate	VERB
ftr-354	855	19	may	may	AUX
ftr-354	855	20	be	be	AUX
ftr-354	855	21	separated	separate	VERB
ftr-354	855	22	from	from	ADP
ftr-354	855	23	another	another	DET
ftr-354	855	24	part	part	NOUN
ftr-354	855	25	that	that	PRON
ftr-354	855	26	has	have	VERB
ftr-354	855	27	no	no	DET
ftr-354	855	28	business	business	NOUN
ftr-354	855	29	purpose	purpose	NOUN
ftr-354	855	30	if	if	SCONJ
ftr-354	855	31	it	it	PRON
ftr-354	855	32	appears	appear	VERB
ftr-354	855	33	that	that	SCONJ
ftr-354	855	34	the	the	DET
ftr-354	855	35	taxpayer	taxpayer	NOUN
ftr-354	855	36	attempted	attempt	VERB
ftr-354	855	37	to	to	PART
ftr-354	855	38	cloth	cloth	VERB
ftr-354	855	39	the	the	DET
ftr-354	855	40	segment	segment	NOUN
ftr-354	855	41	of	of	ADP
ftr-354	855	42	the	the	DET
ftr-354	855	43	transacting	transacting	NOUN
ftr-354	855	44	lacking	lack	VERB
ftr-354	855	45	a	a	DET
ftr-354	855	46	nontax	nontax	NOUN
ftr-354	855	47	business	business	NOUN
ftr-354	855	48	purpose	purpose	NOUN
ftr-354	855	49	with	with	ADP
ftr-354	855	50	the	the	DET
ftr-354	855	51	mantle	mantle	NOUN
ftr-354	855	52	of	of	ADP
ftr-354	855	53	respectability	respectability	NOUN
ftr-354	855	54	.	.	PUNCT
ftr-354	856	1	117	117	NUM
ftr-354	856	2	.	.	PUNCT
ftr-354	857	1	frank	frank	PROPN
ftr-354	857	2	lyon	lyon	PROPN
ftr-354	857	3	v.	v.	PROPN
ftr-354	857	4	united	united	PROPN
ftr-354	857	5	states	states	PROPN
ftr-354	857	6	,	,	PUNCT
ftr-354	857	7	435	435	NUM
ftr-354	857	8	u.s	u.s	PROPN
ftr-354	857	9	.	.	PROPN
ftr-354	857	10	561	561	NUM
ftr-354	857	11	,	,	PUNCT
ftr-354	857	12	583	583	NUM
ftr-354	857	13	-	-	SYM
ftr-354	857	14	84	84	NUM
ftr-354	857	15	(	(	PUNCT
ftr-354	857	16	1978	1978	NUM
ftr-354	857	17	)	)	PUNCT
ftr-354	857	18	;	;	PUNCT
ftr-354	857	19	knetsch	knetsch	PROPN
ftr-354	857	20	v.	v.	PROPN
ftr-354	857	21	united	united	PROPN
ftr-354	857	22	states	states	PROPN
ftr-354	857	23	,	,	PUNCT
ftr-354	857	24	364	364	NUM
ftr-354	857	25	u.s	u.s	PROPN
ftr-354	857	26	.	.	PROPN
ftr-354	857	27	361	361	NUM
ftr-354	857	28	,	,	PUNCT
ftr-354	857	29	365	365	NUM
ftr-354	857	30	-	-	SYM
ftr-354	857	31	66	66	NUM
ftr-354	857	32	(	(	PUNCT
ftr-354	857	33	1960	1960	NUM
ftr-354	857	34	)	)	PUNCT
ftr-354	857	35	.	.	PUNCT
ftr-354	858	1	to	to	ADP
ftr-354	858	2	the	the	DET
ftr-354	858	3	contrary	contrary	NOUN
ftr-354	858	4	,	,	PUNCT
ftr-354	858	5	"	"	PUNCT
ftr-354	858	6	where	where	SCONJ
ftr-354	858	7	a	a	DET
ftr-354	858	8	transaction	transaction	NOUN
ftr-354	858	9	objectively	objectively	ADV
ftr-354	858	10	affects	affect	VERB
ftr-354	858	11	the	the	DET
ftr-354	858	12	taxpayer	taxpayer	NOUN
ftr-354	858	13	's	's	PART
ftr-354	858	14	net	net	ADJ
ftr-354	858	15	economic	economic	ADJ
ftr-354	858	16	position	position	NOUN
ftr-354	858	17	,	,	PUNCT
ftr-354	858	18	legal	legal	ADJ
ftr-354	858	19	relations	relation	NOUN
ftr-354	858	20	,	,	PUNCT
ftr-354	858	21	or	or	CCONJ
ftr-354	858	22	non	non	ADJ
ftr-354	858	23	-	-	ADJ
ftr-354	858	24	tax	tax	ADJ
ftr-354	858	25	business	business	NOUN
ftr-354	858	26	interests	interest	NOUN
ftr-354	858	27	,	,	PUNCT
ftr-354	858	28	it	it	PRON
ftr-354	858	29	will	will	AUX
ftr-354	858	30	not	not	PART
ftr-354	858	31	be	be	AUX
ftr-354	858	32	disregarded	disregard	VERB
ftr-354	858	33	merely	merely	ADV
ftr-354	858	34	because	because	SCONJ
ftr-354	858	35	it	it	PRON
ftr-354	858	36	was	be	AUX
ftr-354	858	37	motivated	motivate	VERB
ftr-354	858	38	by	by	ADP
ftr-354	858	39	tax	tax	NOUN
ftr-354	858	40	considerations	consideration	NOUN
ftr-354	858	41	.	.	PUNCT
ftr-354	858	42	"	"	PUNCT
ftr-354	859	1	holladay	holladay	NOUN
ftr-354	859	2	v.	v.	ADP
ftr-354	859	3	comm'r	comm'r	PROPN
ftr-354	859	4	,	,	PUNCT
ftr-354	859	5	649	649	NUM
ftr-354	859	6	f.2d	f.2d	NOUN
ftr-354	859	7	1176	1176	NUM
ftr-354	859	8	,	,	PUNCT
ftr-354	859	9	1179	1179	NUM
ftr-354	859	10	(	(	PUNCT
ftr-354	859	11	5th	5th	ADJ
ftr-354	859	12	cir	cir	NOUN
ftr-354	859	13	.	.	PUNCT
ftr-354	859	14	1981	1981	NUM
ftr-354	859	15	)	)	PUNCT
ftr-354	859	16	;	;	PUNCT
ftr-354	859	17	acm	acm	PROPN
ftr-354	859	18	p'ship	p'ship	PROPN
ftr-354	859	19	,	,	PUNCT
ftr-354	859	20	157	157	NUM
ftr-354	859	21	f.3d	f.3d	NUM
ftr-354	859	22	at	at	ADP
ftr-354	859	23	248	248	NUM
ftr-354	859	24	n.31	n.31	NOUN
ftr-354	859	25	.	.	PUNCT
ftr-354	860	1	118	118	NUM
ftr-354	860	2	.	.	PUNCT
ftr-354	861	1	gregory	gregory	PROPN
ftr-354	861	2	,	,	PUNCT
ftr-354	861	3	69	69	NUM
ftr-354	861	4	f.2d	f.2d	X
ftr-354	861	5	at	at	ADP
ftr-354	861	6	811	811	NUM
ftr-354	861	7	.	.	PUNCT
ftr-354	862	1	i19	i19	PROPN
ftr-354	862	2	gregory	gregory	PROPN
ftr-354	862	3	,	,	PUNCT
ftr-354	862	4	293	293	NUM
ftr-354	862	5	u.s	u.s	PROPN
ftr-354	862	6	.	.	PROPN
ftr-354	862	7	at	at	ADP
ftr-354	862	8	469	469	NUM
ftr-354	862	9	.	.	NOUN
ftr-354	862	10	306	306	NUM
ftr-354	863	1	[	[	X
ftr-354	863	2	vol.10:2	vol.10:2	VERB
ftr-354	863	3	a	a	DET
ftr-354	863	4	proposal	proposal	NOUN
ftr-354	863	5	for	for	ADP
ftr-354	863	6	an	an	DET
ftr-354	863	7	elective	elective	ADJ
ftr-354	863	8	tax	tax	NOUN
ftr-354	863	9	benefits	benefit	NOUN
ftr-354	863	10	transfer	transfer	NOUN
ftr-354	863	11	system	system	NOUN
ftr-354	863	12	altogether	altogether	ADV
ftr-354	863	13	avoid	avoid	VERB
ftr-354	863	14	)	)	PUNCT
ftr-354	863	15	the	the	DET
ftr-354	863	16	amount	amount	NOUN
ftr-354	863	17	of	of	ADP
ftr-354	863	18	what	what	PRON
ftr-354	863	19	otherwise	otherwise	ADV
ftr-354	863	20	would	would	AUX
ftr-354	863	21	be	be	AUX
ftr-354	863	22	his	his	PRON
ftr-354	863	23	taxes	taxis	NOUN
ftr-354	863	24	.	.	PUNCT
ftr-354	863	25	"	"	PUNCT
ftr-354	864	1	20	20	NUM
ftr-354	864	2	the	the	DET
ftr-354	864	3	fifth	fifth	ADJ
ftr-354	864	4	circuit	circuit	NOUN
ftr-354	864	5	stated	state	VERB
ftr-354	864	6	:	:	PUNCT
ftr-354	864	7	"	"	PUNCT
ftr-354	864	8	...	...	PUNCT
ftr-354	864	9	it	it	PRON
ftr-354	864	10	is	be	AUX
ftr-354	864	11	also	also	ADV
ftr-354	864	12	well	well	ADV
ftr-354	864	13	established	establish	VERB
ftr-354	864	14	that	that	SCONJ
ftr-354	864	15	where	where	SCONJ
ftr-354	864	16	a	a	DET
ftr-354	864	17	transaction	transaction	NOUN
ftr-354	864	18	objectively	objectively	ADV
ftr-354	864	19	affects	affect	VERB
ftr-354	864	20	the	the	DET
ftr-354	864	21	taxpayer	taxpayer	NOUN
ftr-354	864	22	's	's	PART
ftr-354	864	23	net	net	ADJ
ftr-354	864	24	economic	economic	ADJ
ftr-354	864	25	position	position	NOUN
ftr-354	864	26	,	,	PUNCT
ftr-354	864	27	legal	legal	ADJ
ftr-354	864	28	relations	relation	NOUN
ftr-354	864	29	,	,	PUNCT
ftr-354	864	30	or	or	CCONJ
ftr-354	864	31	non	non	ADJ
ftr-354	864	32	-	-	ADJ
ftr-354	864	33	tax	tax	ADJ
ftr-354	864	34	business	business	NOUN
ftr-354	864	35	interests	interest	NOUN
ftr-354	864	36	,	,	PUNCT
ftr-354	864	37	it	it	PRON
ftr-354	864	38	will	will	AUX
ftr-354	864	39	not	not	PART
ftr-354	864	40	be	be	AUX
ftr-354	864	41	disregarded	disregard	VERB
ftr-354	864	42	merely	merely	ADV
ftr-354	864	43	because	because	SCONJ
ftr-354	864	44	it	it	PRON
ftr-354	864	45	was	be	AUX
ftr-354	864	46	motivated	motivate	VERB
ftr-354	864	47	by	by	ADP
ftr-354	864	48	tax	tax	NOUN
ftr-354	864	49	considerations	consideration	NOUN
ftr-354	864	50	.	.	PUNCT
ftr-354	865	1	"	"	PUNCT
ftr-354	865	2	'	'	PUNCT
ftr-354	865	3	2	2	NUM
ftr-354	865	4	1	1	NUM
ftr-354	865	5	the	the	DET
ftr-354	865	6	tax	tax	NOUN
ftr-354	865	7	court	court	NOUN
ftr-354	865	8	echoed	echo	VERB
ftr-354	865	9	these	these	DET
ftr-354	865	10	sentiments	sentiment	NOUN
ftr-354	865	11	saying	say	VERB
ftr-354	865	12	that	that	SCONJ
ftr-354	865	13	:	:	PUNCT
ftr-354	865	14	"	"	PUNCT
ftr-354	865	15	[	[	X
ftr-354	865	16	t]axpayers	t]axpayer	NOUN
ftr-354	865	17	generally	generally	ADV
ftr-354	865	18	are	be	AUX
ftr-354	865	19	free	free	ADJ
ftr-354	865	20	to	to	PART
ftr-354	865	21	structure	structure	VERB
ftr-354	865	22	their	their	PRON
ftr-354	865	23	business	business	NOUN
ftr-354	865	24	transactions	transaction	NOUN
ftr-354	865	25	as	as	SCONJ
ftr-354	865	26	they	they	PRON
ftr-354	865	27	see	see	VERB
ftr-354	865	28	fit	fit	ADJ
ftr-354	865	29	,	,	PUNCT
ftr-354	865	30	even	even	ADV
ftr-354	865	31	if	if	SCONJ
ftr-354	865	32	motivated	motivate	VERB
ftr-354	865	33	by	by	ADP
ftr-354	865	34	tax	tax	NOUN
ftr-354	865	35	avoidance	avoidance	NOUN
ftr-354	865	36	,	,	PUNCT
ftr-354	865	37	provided	provide	VERB
ftr-354	865	38	a	a	DET
ftr-354	865	39	nontax	nontax	NOUN
ftr-354	865	40	or	or	CCONJ
ftr-354	865	41	business	business	NOUN
ftr-354	865	42	purpose	purpose	NOUN
ftr-354	865	43	also	also	ADV
ftr-354	865	44	is	be	AUX
ftr-354	865	45	present	present	ADJ
ftr-354	865	46	.	.	PUNCT
ftr-354	866	1	"	"	PUNCT
ftr-354	866	2	'	'	PUNCT
ftr-354	866	3	22	22	NUM
ftr-354	866	4	d.	d.	NOUN
ftr-354	866	5	does	do	AUX
ftr-354	866	6	structure	structure	NOUN
ftr-354	866	7	of	of	ADP
ftr-354	866	8	transaction	transaction	NOUN
ftr-354	866	9	reflect	reflect	VERB
ftr-354	866	10	its	its	PRON
ftr-354	866	11	purpose	purpose	NOUN
ftr-354	866	12	?	?	PUNCT
ftr-354	867	1	the	the	DET
ftr-354	867	2	structure	structure	NOUN
ftr-354	867	3	of	of	ADP
ftr-354	867	4	the	the	DET
ftr-354	867	5	transaction	transaction	NOUN
ftr-354	867	6	must	must	AUX
ftr-354	867	7	accurately	accurately	ADV
ftr-354	867	8	reveal	reveal	VERB
ftr-354	867	9	a	a	DET
ftr-354	867	10	business	business	NOUN
ftr-354	867	11	purpose	purpose	NOUN
ftr-354	867	12	.	.	PUNCT
ftr-354	868	1	merely	merely	ADV
ftr-354	868	2	structuring	structure	VERB
ftr-354	868	3	a	a	DET
ftr-354	868	4	transaction	transaction	NOUN
ftr-354	868	5	in	in	ADP
ftr-354	868	6	such	such	DET
ftr-354	868	7	a	a	DET
ftr-354	868	8	way	way	NOUN
ftr-354	868	9	as	as	SCONJ
ftr-354	868	10	to	to	PART
ftr-354	868	11	convey	convey	VERB
ftr-354	868	12	the	the	DET
ftr-354	868	13	misleading	misleading	ADJ
ftr-354	868	14	impression	impression	NOUN
ftr-354	868	15	that	that	SCONJ
ftr-354	868	16	the	the	DET
ftr-354	868	17	transaction	transaction	NOUN
ftr-354	868	18	has	have	AUX
ftr-354	868	19	a	a	DET
ftr-354	868	20	business	business	NOUN
ftr-354	868	21	purpose	purpose	NOUN
ftr-354	868	22	,	,	PUNCT
ftr-354	868	23	of	of	ADP
ftr-354	868	24	course	course	NOUN
ftr-354	868	25	,	,	PUNCT
ftr-354	868	26	will	will	AUX
ftr-354	868	27	fail	fail	VERB
ftr-354	868	28	to	to	PART
ftr-354	868	29	satisfy	satisfy	VERB
ftr-354	868	30	the	the	DET
ftr-354	868	31	business	business	NOUN
ftr-354	868	32	purpose	purpose	NOUN
ftr-354	868	33	requirement	requirement	NOUN
ftr-354	868	34	.	.	PUNCT
ftr-354	869	1	when	when	SCONJ
ftr-354	869	2	courts	court	NOUN
ftr-354	869	3	have	have	AUX
ftr-354	869	4	determined	determine	VERB
ftr-354	869	5	that	that	SCONJ
ftr-354	869	6	a	a	DET
ftr-354	869	7	transaction	transaction	NOUN
ftr-354	869	8	's	's	PART
ftr-354	869	9	profit	profit	NOUN
ftr-354	869	10	or	or	CCONJ
ftr-354	869	11	business	business	NOUN
ftr-354	869	12	form	form	NOUN
ftr-354	869	13	is	be	AUX
ftr-354	869	14	a	a	DET
ftr-354	869	15	mask	mask	NOUN
ftr-354	869	16	to	to	ADP
ftr-354	869	17	its	its	PRON
ftr-354	869	18	tax	tax	NOUN
ftr-354	869	19	avoidance	avoidance	NOUN
ftr-354	869	20	purpose	purpose	NOUN
ftr-354	869	21	,	,	PUNCT
ftr-354	869	22	the	the	DET
ftr-354	869	23	substance	substance	NOUN
ftr-354	869	24	of	of	ADP
ftr-354	869	25	the	the	DET
ftr-354	869	26	transaction	transaction	NOUN
ftr-354	869	27	will	will	AUX
ftr-354	869	28	be	be	AUX
ftr-354	869	29	elevated	elevate	VERB
ftr-354	869	30	over	over	ADP
ftr-354	869	31	its	its	PRON
ftr-354	869	32	form	form	NOUN
ftr-354	869	33	,	,	PUNCT
ftr-354	869	34	and	and	CCONJ
ftr-354	869	35	the	the	DET
ftr-354	869	36	attempted	attempt	VERB
ftr-354	869	37	obfuscation	obfuscation	NOUN
ftr-354	869	38	will	will	AUX
ftr-354	869	39	fail	fail	VERB
ftr-354	869	40	.	.	PUNCT
ftr-354	870	1	thus	thus	ADV
ftr-354	870	2	,	,	PUNCT
ftr-354	870	3	a	a	DET
ftr-354	870	4	leasing	leasing	NOUN
ftr-354	870	5	transaction	transaction	NOUN
ftr-354	870	6	in	in	ADP
ftr-354	870	7	which	which	DET
ftr-354	870	8	possession	possession	NOUN
ftr-354	870	9	is	be	AUX
ftr-354	870	10	retained	retain	VERB
ftr-354	870	11	by	by	ADP
ftr-354	870	12	the	the	DET
ftr-354	870	13	lessor	lessor	NOUN
ftr-354	870	14	will	will	AUX
ftr-354	870	15	be	be	AUX
ftr-354	870	16	ineffective	ineffective	ADJ
ftr-354	870	17	under	under	ADP
ftr-354	870	18	this	this	DET
ftr-354	870	19	doctrine	doctrine	NOUN
ftr-354	870	20	in	in	ADP
ftr-354	870	21	qualifying	qualify	VERB
ftr-354	870	22	for	for	ADP
ftr-354	870	23	the	the	DET
ftr-354	870	24	proposed	propose	VERB
ftr-354	870	25	system	system	NOUN
ftr-354	870	26	's	's	PART
ftr-354	870	27	tax	tax	NOUN
ftr-354	870	28	benefit	benefit	NOUN
ftr-354	870	29	transfer	transfer	NOUN
ftr-354	870	30	provisions	provision	NOUN
ftr-354	870	31	.	.	PUNCT
ftr-354	871	1	the	the	DET
ftr-354	871	2	substance	substance	NOUN
ftr-354	871	3	over	over	ADP
ftr-354	871	4	form	form	NOUN
ftr-354	871	5	doctrine	doctrine	NOUN
ftr-354	871	6	can	can	AUX
ftr-354	871	7	be	be	AUX
ftr-354	871	8	traced	trace	VERB
ftr-354	871	9	to	to	ADP
ftr-354	871	10	a	a	DET
ftr-354	871	11	principle	principle	NOUN
ftr-354	871	12	expressed	express	VERB
ftr-354	871	13	by	by	ADP
ftr-354	871	14	justice	justice	PROPN
ftr-354	871	15	holmes	holmes	PROPN
ftr-354	871	16	in	in	ADP
ftr-354	871	17	corliss	corliss	PROPN
ftr-354	871	18	v.	v.	ADP
ftr-354	871	19	bowers	bower	NOUN
ftr-354	871	20	,	,	PUNCT
ftr-354	871	21	where	where	SCONJ
ftr-354	871	22	he	he	PRON
ftr-354	871	23	wrote	write	VERB
ftr-354	871	24	that	that	SCONJ
ftr-354	871	25	"	"	PUNCT
ftr-354	871	26	...	...	PUNCT
ftr-354	871	27	taxation	taxation	NOUN
ftr-354	871	28	is	be	AUX
ftr-354	871	29	not	not	PART
ftr-354	871	30	so	so	ADV
ftr-354	871	31	much	much	ADV
ftr-354	871	32	concerned	concerned	ADJ
ftr-354	871	33	with	with	ADP
ftr-354	871	34	the	the	DET
ftr-354	871	35	refinements	refinement	NOUN
ftr-354	871	36	of	of	ADP
ftr-354	871	37	title	title	NOUN
ftr-354	871	38	as	as	SCONJ
ftr-354	871	39	it	it	PRON
ftr-354	871	40	is	be	AUX
ftr-354	871	41	with	with	ADP
ftr-354	871	42	actual	actual	ADJ
ftr-354	871	43	command	command	NOUN
ftr-354	871	44	over	over	ADP
ftr-354	871	45	the	the	DET
ftr-354	871	46	property	property	NOUN
ftr-354	871	47	taxed	tax	VERB
ftr-354	871	48	-	-	PUNCT
ftr-354	871	49	the	the	DET
ftr-354	871	50	actual	actual	ADJ
ftr-354	871	51	benefit	benefit	NOUN
ftr-354	871	52	for	for	ADP
ftr-354	871	53	which	which	PRON
ftr-354	871	54	the	the	DET
ftr-354	871	55	tax	tax	NOUN
ftr-354	871	56	is	be	AUX
ftr-354	871	57	paid	pay	VERB
ftr-354	871	58	.	.	PUNCT
ftr-354	871	59	"	"	PUNCT
ftr-354	872	1	23	23	NUM
ftr-354	872	2	more	more	ADV
ftr-354	872	3	recently	recently	ADV
ftr-354	872	4	,	,	PUNCT
ftr-354	872	5	in	in	ADP
ftr-354	872	6	frank	frank	PROPN
ftr-354	872	7	lyon	lyon	PROPN
ftr-354	872	8	co.	co.	PROPN
ftr-354	872	9	v.	v.	CCONJ
ftr-354	872	10	u.s	u.s	PROPN
ftr-354	872	11	.	.	PROPN
ftr-354	872	12	,	,	PUNCT
ftr-354	872	13	the	the	DET
ftr-354	872	14	court	court	NOUN
ftr-354	872	15	considered	consider	VERB
ftr-354	872	16	whether	whether	SCONJ
ftr-354	872	17	the	the	DET
ftr-354	872	18	form	form	NOUN
ftr-354	872	19	of	of	ADP
ftr-354	872	20	a	a	DET
ftr-354	872	21	sale	sale	NOUN
ftr-354	872	22	/	/	SYM
ftr-354	872	23	leaseback	leaseback	NOUN
ftr-354	872	24	transaction	transaction	NOUN
ftr-354	872	25	should	should	AUX
ftr-354	872	26	be	be	AUX
ftr-354	872	27	given	give	VERB
ftr-354	872	28	effect	effect	NOUN
ftr-354	872	29	for	for	ADP
ftr-354	872	30	tax	tax	NOUN
ftr-354	872	31	purposes	purpose	NOUN
ftr-354	872	32	.	.	PUNCT
ftr-354	873	1	it	it	PRON
ftr-354	873	2	expanded	expand	VERB
ftr-354	873	3	upon	upon	SCONJ
ftr-354	873	4	its	its	PRON
ftr-354	873	5	earlier	early	ADJ
ftr-354	873	6	statement	statement	NOUN
ftr-354	873	7	and	and	CCONJ
ftr-354	873	8	elevated	elevate	VERB
ftr-354	873	9	it	it	PRON
ftr-354	873	10	to	to	ADP
ftr-354	873	11	the	the	DET
ftr-354	873	12	status	status	NOUN
ftr-354	873	13	of	of	ADP
ftr-354	873	14	a	a	DET
ftr-354	873	15	"	"	PUNCT
ftr-354	873	16	doctrine	doctrine	NOUN
ftr-354	873	17	"	"	PUNCT
ftr-354	873	18	saying	say	VERB
ftr-354	873	19	:	:	PUNCT
ftr-354	873	20	"	"	PUNCT
ftr-354	874	1	[	[	X
ftr-354	874	2	i]n	i]n	NOUN
ftr-354	874	3	applying	apply	VERB
ftr-354	874	4	this	this	DET
ftr-354	874	5	doctrine	doctrine	NOUN
ftr-354	874	6	of	of	ADP
ftr-354	874	7	substance	substance	NOUN
ftr-354	874	8	over	over	ADP
ftr-354	874	9	form	form	NOUN
ftr-354	874	10	,	,	PUNCT
ftr-354	874	11	the	the	DET
ftr-354	874	12	court	court	NOUN
ftr-354	874	13	has	have	AUX
ftr-354	874	14	looked	look	VERB
ftr-354	874	15	to	to	ADP
ftr-354	874	16	the	the	DET
ftr-354	874	17	objective	objective	ADJ
ftr-354	874	18	economic	economic	ADJ
ftr-354	874	19	realities	reality	NOUN
ftr-354	874	20	of	of	ADP
ftr-354	874	21	a	a	DET
ftr-354	874	22	transaction	transaction	NOUN
ftr-354	874	23	rather	rather	ADV
ftr-354	874	24	than	than	ADP
ftr-354	874	25	to	to	ADP
ftr-354	874	26	the	the	DET
ftr-354	874	27	particular	particular	ADJ
ftr-354	874	28	form	form	NOUN
ftr-354	874	29	the	the	DET
ftr-354	874	30	parties	party	NOUN
ftr-354	874	31	employed	employ	VERB
ftr-354	874	32	.	.	PUNCT
ftr-354	874	33	"	"	PUNCT
ftr-354	875	1	24	24	NUM
ftr-354	875	2	this	this	DET
ftr-354	875	3	doctrine	doctrine	NOUN
ftr-354	875	4	is	be	AUX
ftr-354	875	5	now	now	ADV
ftr-354	875	6	regularly	regularly	ADV
ftr-354	875	7	applied	apply	VERB
ftr-354	875	8	by	by	ADP
ftr-354	875	9	lower	low	ADJ
ftr-354	875	10	courts	court	NOUN
ftr-354	875	11	to	to	PART
ftr-354	875	12	invalidate	invalidate	VERB
ftr-354	875	13	a	a	DET
ftr-354	875	14	variety	variety	NOUN
ftr-354	875	15	of	of	ADP
ftr-354	875	16	tax	tax	NOUN
ftr-354	875	17	avoidance	avoidance	NOUN
ftr-354	875	18	schemes	scheme	NOUN
ftr-354	875	19	that	that	PRON
ftr-354	875	20	are	be	AUX
ftr-354	875	21	found	find	VERB
ftr-354	875	22	to	to	PART
ftr-354	875	23	actually	actually	ADV
ftr-354	875	24	lack	lack	VERB
ftr-354	875	25	business	business	NOUN
ftr-354	875	26	purpose	purpose	NOUN
ftr-354	875	27	.	.	PUNCT
ftr-354	876	1	thus	thus	ADV
ftr-354	876	2	,	,	PUNCT
ftr-354	876	3	in	in	ADP
ftr-354	876	4	del	del	ADJ
ftr-354	876	5	commercial	commercial	ADJ
ftr-354	876	6	properties	property	NOUN
ftr-354	876	7	,	,	PUNCT
ftr-354	876	8	inc	inc	PROPN
ftr-354	876	9	.	.	PROPN
ftr-354	877	1	v.	v.	PROPN
ftr-354	877	2	commissioner	commissioner	PROPN
ftr-354	877	3	,	,	PUNCT
ftr-354	877	4	the	the	DET
ftr-354	877	5	district	district	PROPN
ftr-354	877	6	of	of	ADP
ftr-354	877	7	columbia	columbia	PROPN
ftr-354	877	8	circuit	circuit	PROPN
ftr-354	877	9	stated	state	VERB
ftr-354	877	10	that	that	SCONJ
ftr-354	877	11	although	although	SCONJ
ftr-354	877	12	taxpayers	taxpayer	NOUN
ftr-354	877	13	"	"	PUNCT
ftr-354	877	14	are	be	AUX
ftr-354	877	15	entitled	entitle	VERB
ftr-354	877	16	to	to	PART
ftr-354	877	17	structure	structure	VERB
ftr-354	877	18	their	their	PRON
ftr-354	877	19	transactions	transaction	NOUN
ftr-354	877	20	in	in	ADP
ftr-354	877	21	such	such	DET
ftr-354	877	22	a	a	DET
ftr-354	877	23	way	way	NOUN
ftr-354	877	24	as	as	SCONJ
ftr-354	877	25	to	to	PART
ftr-354	877	26	minimize	minimize	VERB
ftr-354	877	27	tax	tax	NOUN
ftr-354	877	28	,	,	PUNCT
ftr-354	877	29	"	"	PUNCT
ftr-354	877	30	there	there	PRON
ftr-354	877	31	must	must	AUX
ftr-354	877	32	be	be	AUX
ftr-354	877	33	a	a	DET
ftr-354	877	34	120	120	NUM
ftr-354	877	35	.	.	PUNCT
ftr-354	878	1	n.	n.	PROPN
ftr-354	878	2	indiana	indiana	PROPN
ftr-354	878	3	pub	pub	PROPN
ftr-354	878	4	.	.	PUNCT
ftr-354	879	1	serv	serv	PROPN
ftr-354	879	2	.	.	PUNCT
ftr-354	879	3	co.	co.	PROPN
ftr-354	880	1	v.	v.	ADP
ftr-354	880	2	comm'r	comm'r	PROPN
ftr-354	880	3	,	,	PUNCT
ftr-354	880	4	115	115	NUM
ftr-354	880	5	f.3d	f.3d	NUM
ftr-354	880	6	506	506	NUM
ftr-354	880	7	,	,	PUNCT
ftr-354	880	8	511	511	NUM
ftr-354	880	9	(	(	PUNCT
ftr-354	880	10	7th	7th	ADJ
ftr-354	880	11	cir	cir	NOUN
ftr-354	880	12	.	.	PUNCT
ftr-354	880	13	1997	1997	NUM
ftr-354	880	14	)	)	PUNCT
ftr-354	880	15	.	.	PUNCT
ftr-354	881	1	121	121	NUM
ftr-354	881	2	.	.	PUNCT
ftr-354	881	3	acmpartnership	acmpartnership	NOUN
ftr-354	881	4	,	,	PUNCT
ftr-354	881	5	157	157	NUM
ftr-354	881	6	f.3d	f.3d	NUM
ftr-354	881	7	at	at	ADP
ftr-354	881	8	248	248	NUM
ftr-354	881	9	.	.	PUNCT
ftr-354	882	1	122	122	NUM
ftr-354	882	2	.	.	PUNCT
ftr-354	883	1	sanderson	sanderson	PROPN
ftr-354	883	2	v.	v.	PROPN
ftr-354	883	3	comm'r	comm'r	PROPN
ftr-354	883	4	,	,	PUNCT
ftr-354	883	5	50	50	NUM
ftr-354	883	6	t.c.m	t.c.m	NOUN
ftr-354	883	7	.	.	PUNCT
ftr-354	884	1	(	(	PUNCT
ftr-354	884	2	cch	cch	NOUN
ftr-354	884	3	)	)	PUNCT
ftr-354	884	4	1033	1033	NUM
ftr-354	884	5	(	(	PUNCT
ftr-354	884	6	1985	1985	NUM
ftr-354	884	7	)	)	PUNCT
ftr-354	884	8	;	;	PUNCT
ftr-354	885	1	gregory	gregory	PROPN
ftr-354	885	2	,	,	PUNCT
ftr-354	885	3	293	293	NUM
ftr-354	885	4	u.s	u.s	PROPN
ftr-354	885	5	.	.	PROPN
ftr-354	885	6	at	at	ADP
ftr-354	885	7	469	469	NUM
ftr-354	885	8	;	;	PUNCT
ftr-354	885	9	rice	rice	PROPN
ftr-354	885	10	's	's	PART
ftr-354	885	11	toyota	toyota	PROPN
ftr-354	885	12	world	world	PROPN
ftr-354	885	13	,	,	PUNCT
ftr-354	885	14	inc	inc	PROPN
ftr-354	885	15	.	.	PROPN
ftr-354	885	16	,	,	PUNCT
ftr-354	885	17	81	81	NUM
ftr-354	885	18	t.c	t.c	PROPN
ftr-354	885	19	.	.	PUNCT
ftr-354	886	1	at	at	ADP
ftr-354	886	2	195	195	NUM
ftr-354	886	3	-	-	SYM
ftr-354	886	4	96	96	NUM
ftr-354	886	5	.	.	PUNCT
ftr-354	886	6	123	123	NUM
ftr-354	886	7	.	.	PUNCT
ftr-354	887	1	corliss	corliss	PROPN
ftr-354	887	2	v.	v.	ADP
ftr-354	887	3	bowers	bower	NOUN
ftr-354	887	4	,	,	PUNCT
ftr-354	887	5	281	281	NUM
ftr-354	887	6	u.s	u.s	PROPN
ftr-354	887	7	.	.	PROPN
ftr-354	887	8	376	376	NUM
ftr-354	887	9	(	(	PUNCT
ftr-354	887	10	1930	1930	NUM
ftr-354	887	11	)	)	PUNCT
ftr-354	887	12	.	.	PUNCT
ftr-354	888	1	124	124	NUM
ftr-354	888	2	.	.	PUNCT
ftr-354	889	1	frank	frank	PROPN
ftr-354	889	2	lyon	lyon	PROPN
ftr-354	889	3	,	,	PUNCT
ftr-354	889	4	435	435	NUM
ftr-354	889	5	u.s	u.s	PROPN
ftr-354	889	6	.	.	PROPN
ftr-354	889	7	at	at	ADP
ftr-354	889	8	573	573	NUM
ftr-354	889	9	.	.	PUNCT
ftr-354	889	10	2010	2010	NUM
ftr-354	889	11	]	]	PUNCT
ftr-354	889	12	307	307	NUM
ftr-354	889	13	florida	florida	PROPN
ftr-354	889	14	tax	tax	NOUN
ftr-354	889	15	review	review	NOUN
ftr-354	889	16	purpose	purpose	NOUN
ftr-354	889	17	for	for	ADP
ftr-354	889	18	the	the	DET
ftr-354	889	19	"	"	PUNCT
ftr-354	889	20	business	business	NOUN
ftr-354	889	21	activity	activity	NOUN
ftr-354	889	22	...	...	PUNCT
ftr-354	889	23	other	other	ADJ
ftr-354	889	24	than	than	ADP
ftr-354	889	25	tax	tax	NOUN
ftr-354	889	26	avoidance	avoidance	NOUN
ftr-354	889	27	"	"	PUNCT
ftr-354	889	28	and	and	CCONJ
ftr-354	889	29	that	that	SCONJ
ftr-354	889	30	purpose	purpose	NOUN
ftr-354	889	31	can	can	AUX
ftr-354	889	32	not	not	PART
ftr-354	889	33	be	be	AUX
ftr-354	889	34	a	a	DET
ftr-354	889	35	"	"	PUNCT
ftr-354	889	36	facade	facade	NOUN
ftr-354	889	37	.	.	PUNCT
ftr-354	890	1	"l2	"l2	PROPN
ftr-354	890	2	5	5	NUM
ftr-354	890	3	in	in	ADP
ftr-354	890	4	acm	acm	PROPN
ftr-354	890	5	partnership	partnership	PROPN
ftr-354	890	6	v.	v.	PROPN
ftr-354	890	7	commissioner	commissioner	PROPN
ftr-354	890	8	the	the	DET
ftr-354	890	9	third	third	ADJ
ftr-354	890	10	circuit	circuit	NOUN
ftr-354	890	11	similarly	similarly	ADV
ftr-354	890	12	concluded	conclude	VERB
ftr-354	890	13	that	that	SCONJ
ftr-354	890	14	:	:	PUNCT
ftr-354	890	15	"	"	PUNCT
ftr-354	890	16	we	we	PRON
ftr-354	890	17	must	must	AUX
ftr-354	890	18	'	'	VERB
ftr-354	890	19	look	look	VERB
ftr-354	890	20	beyond	beyond	ADP
ftr-354	890	21	the	the	DET
ftr-354	890	22	form	form	NOUN
ftr-354	890	23	of	of	ADP
ftr-354	890	24	[	[	X
ftr-354	890	25	the	the	DET
ftr-354	890	26	]	]	X
ftr-354	890	27	transaction	transaction	NOUN
ftr-354	890	28	'	'	PUNCT
ftr-354	890	29	to	to	PART
ftr-354	890	30	determine	determine	VERB
ftr-354	890	31	whether	whether	SCONJ
ftr-354	890	32	it	it	PRON
ftr-354	890	33	has	have	VERB
ftr-354	890	34	the	the	DET
ftr-354	890	35	'	'	PUNCT
ftr-354	890	36	economic	economic	ADJ
ftr-354	890	37	substance	substance	NOUN
ftr-354	890	38	that	that	SCONJ
ftr-354	890	39	[	[	X
ftr-354	890	40	its	its	PRON
ftr-354	890	41	]	]	X
ftr-354	890	42	form	form	NOUN
ftr-354	890	43	represents	represent	VERB
ftr-354	890	44	.	.	PUNCT
ftr-354	890	45	"	"	PUNCT
ftr-354	891	1	[	[	X
ftr-354	891	2	citations	citation	NOUN
ftr-354	891	3	omitted.]1	omitted.]1	NOUN
ftr-354	891	4	2	2	NUM
ftr-354	891	5	6	6	NUM
ftr-354	891	6	the	the	DET
ftr-354	891	7	tax	tax	NOUN
ftr-354	891	8	court	court	NOUN
ftr-354	891	9	in	in	ADP
ftr-354	891	10	falsetti	falsetti	PROPN
ftr-354	891	11	v.	v.	PROPN
ftr-354	891	12	commissioner	commissioner	NOUN
ftr-354	891	13	defined	define	VERB
ftr-354	891	14	"	"	PUNCT
ftr-354	891	15	sham	sham	ADJ
ftr-354	891	16	in	in	ADP
ftr-354	891	17	substance	substance	NOUN
ftr-354	891	18	"	"	PUNCT
ftr-354	891	19	as	as	ADP
ftr-354	891	20	the	the	DET
ftr-354	891	21	"	"	PUNCT
ftr-354	891	22	expedient	expedient	NOUN
ftr-354	891	23	of	of	ADP
ftr-354	891	24	drawing	draw	VERB
ftr-354	891	25	up	up	ADP
ftr-354	891	26	papers	paper	NOUN
ftr-354	891	27	to	to	PART
ftr-354	891	28	characterize	characterize	VERB
ftr-354	891	29	transactions	transaction	NOUN
ftr-354	891	30	contrary	contrary	ADJ
ftr-354	891	31	to	to	ADP
ftr-354	891	32	objective	objective	ADJ
ftr-354	891	33	economic	economic	ADJ
ftr-354	891	34	realities	reality	NOUN
ftr-354	891	35	and	and	CCONJ
ftr-354	891	36	which	which	PRON
ftr-354	891	37	have	have	VERB
ftr-354	891	38	no	no	DET
ftr-354	891	39	economic	economic	ADJ
ftr-354	891	40	significance	significance	NOUN
ftr-354	891	41	beyond	beyond	ADP
ftr-354	891	42	expected	expect	VERB
ftr-354	891	43	tax	tax	NOUN
ftr-354	891	44	benefits	benefit	NOUN
ftr-354	891	45	.	.	PUNCT
ftr-354	891	46	"	"	PUNCT
ftr-354	892	1	2	2	NUM
ftr-354	892	2	7	7	NUM
ftr-354	892	3	vii	vii	NOUN
ftr-354	892	4	.	.	PUNCT
ftr-354	892	5	taxation	taxation	NOUN
ftr-354	892	6	of	of	ADP
ftr-354	892	7	transferred	transfer	VERB
ftr-354	892	8	tax	tax	NOUN
ftr-354	892	9	benefits	benefit	NOUN
ftr-354	892	10	assuming	assume	VERB
ftr-354	892	11	that	that	SCONJ
ftr-354	892	12	the	the	DET
ftr-354	892	13	proposed	propose	VERB
ftr-354	892	14	system	system	NOUN
ftr-354	892	15	is	be	AUX
ftr-354	892	16	adopted	adopt	VERB
ftr-354	892	17	,	,	PUNCT
ftr-354	892	18	three	three	NUM
ftr-354	892	19	fundamental	fundamental	ADJ
ftr-354	892	20	principles	principle	NOUN
ftr-354	892	21	of	of	ADP
ftr-354	892	22	tax	tax	NOUN
ftr-354	892	23	law	law	NOUN
ftr-354	892	24	must	must	AUX
ftr-354	892	25	be	be	AUX
ftr-354	892	26	reconciled	reconcile	VERB
ftr-354	892	27	:	:	PUNCT
ftr-354	892	28	1	1	X
ftr-354	892	29	)	)	PUNCT
ftr-354	892	30	converting	convert	VERB
ftr-354	892	31	a	a	DET
ftr-354	892	32	deduction	deduction	NOUN
ftr-354	892	33	or	or	CCONJ
ftr-354	892	34	a	a	DET
ftr-354	892	35	credit	credit	NOUN
ftr-354	892	36	into	into	ADP
ftr-354	892	37	a	a	DET
ftr-354	892	38	tax	tax	NOUN
ftr-354	892	39	savings	saving	NOUN
ftr-354	892	40	does	do	AUX
ftr-354	892	41	not	not	PART
ftr-354	892	42	give	give	VERB
ftr-354	892	43	rise	rise	NOUN
ftr-354	892	44	to	to	ADP
ftr-354	892	45	any	any	DET
ftr-354	892	46	income	income	NOUN
ftr-354	892	47	to	to	ADP
ftr-354	892	48	the	the	DET
ftr-354	892	49	taxpayer	taxpayer	NOUN
ftr-354	892	50	.	.	PUNCT
ftr-354	893	1	2	2	X
ftr-354	893	2	)	)	PUNCT
ftr-354	893	3	a	a	DET
ftr-354	893	4	sale	sale	NOUN
ftr-354	893	5	or	or	CCONJ
ftr-354	893	6	exchange	exchange	NOUN
ftr-354	893	7	of	of	ADP
ftr-354	893	8	property	property	NOUN
ftr-354	893	9	requires	require	VERB
ftr-354	893	10	gain	gain	NOUN
ftr-354	893	11	or	or	CCONJ
ftr-354	893	12	loss	loss	NOUN
ftr-354	893	13	to	to	PART
ftr-354	893	14	be	be	AUX
ftr-354	893	15	determined	determine	VERB
ftr-354	893	16	,	,	PUNCT
ftr-354	893	17	and	and	CCONJ
ftr-354	893	18	,	,	PUNCT
ftr-354	893	19	unless	unless	SCONJ
ftr-354	893	20	an	an	DET
ftr-354	893	21	exception	exception	NOUN
ftr-354	893	22	applies	apply	VERB
ftr-354	893	23	,	,	PUNCT
ftr-354	893	24	any	any	DET
ftr-354	893	25	realized	realize	VERB
ftr-354	893	26	gain	gain	NOUN
ftr-354	893	27	or	or	CCONJ
ftr-354	893	28	loss	loss	NOUN
ftr-354	893	29	thus	thus	ADV
ftr-354	893	30	determined	determine	VERB
ftr-354	893	31	is	be	AUX
ftr-354	893	32	then	then	ADV
ftr-354	893	33	recognized,12	recognized,12	VERB
ftr-354	893	34	8	8	NUM
ftr-354	893	35	and	and	CCONJ
ftr-354	893	36	3	3	NUM
ftr-354	893	37	)	)	PUNCT
ftr-354	894	1	when	when	SCONJ
ftr-354	894	2	property	property	NOUN
ftr-354	894	3	is	be	AUX
ftr-354	894	4	purchased	purchase	VERB
ftr-354	894	5	,	,	PUNCT
ftr-354	894	6	the	the	DET
ftr-354	894	7	purchaser	purchaser	NOUN
ftr-354	894	8	's	's	PART
ftr-354	894	9	tax	tax	NOUN
ftr-354	894	10	basis	basis	NOUN
ftr-354	894	11	is	be	AUX
ftr-354	894	12	the	the	DET
ftr-354	894	13	taxpayer	taxpayer	NOUN
ftr-354	894	14	's	's	PART
ftr-354	894	15	cost	cost	NOUN
ftr-354	894	16	of	of	ADP
ftr-354	894	17	the	the	DET
ftr-354	894	18	property.129	property.129	PROPN
ftr-354	894	19	125	125	NUM
ftr-354	894	20	.	.	PUNCT
ftr-354	895	1	del	del	PROPN
ftr-354	895	2	commercial	commercial	ADJ
ftr-354	895	3	properties	property	NOUN
ftr-354	895	4	,	,	PUNCT
ftr-354	895	5	inc	inc	PROPN
ftr-354	895	6	.	.	PROPN
ftr-354	896	1	v.	v.	PROPN
ftr-354	896	2	comm'r	comm'r	PROPN
ftr-354	896	3	,	,	PUNCT
ftr-354	896	4	251	251	NUM
ftr-354	896	5	f.3d	f.3d	NUM
ftr-354	896	6	210	210	NUM
ftr-354	896	7	(	(	PUNCT
ftr-354	896	8	d.c	d.c	PROPN
ftr-354	896	9	.	.	PROPN
ftr-354	896	10	cir	cir	PROPN
ftr-354	896	11	.	.	PROPN
ftr-354	896	12	2001	2001	NUM
ftr-354	896	13	)	)	PUNCT
ftr-354	896	14	;	;	PUNCT
ftr-354	896	15	asa	asa	PROPN
ftr-354	896	16	investerings	investering	VERB
ftr-354	896	17	p'ship	p'ship	PROPN
ftr-354	896	18	v.	v.	ADP
ftr-354	896	19	comm'r	comm'r	PROPN
ftr-354	896	20	,	,	PUNCT
ftr-354	896	21	201	201	NUM
ftr-354	896	22	f.3d	f.3d	NUM
ftr-354	896	23	505	505	NUM
ftr-354	896	24	(	(	PUNCT
ftr-354	896	25	d.c	d.c	PROPN
ftr-354	896	26	.	.	PROPN
ftr-354	896	27	cir	cir	PROPN
ftr-354	896	28	.	.	PROPN
ftr-354	896	29	2000	2000	NUM
ftr-354	896	30	)	)	PUNCT
ftr-354	896	31	.	.	PUNCT
ftr-354	897	1	see	see	VERB
ftr-354	897	2	also	also	ADV
ftr-354	897	3	n.	n.	PROPN
ftr-354	897	4	indiana	indiana	PROPN
ftr-354	897	5	pub	pub	PROPN
ftr-354	897	6	.	.	PUNCT
ftr-354	898	1	serv	serv	PROPN
ftr-354	898	2	.	.	PUNCT
ftr-354	898	3	co.	co.	PROPN
ftr-354	898	4	,	,	PUNCT
ftr-354	898	5	115	115	NUM
ftr-354	898	6	f.3d	f.3d	NUM
ftr-354	898	7	at	at	ADP
ftr-354	898	8	512	512	NUM
ftr-354	898	9	(	(	PUNCT
ftr-354	898	10	stating	state	VERB
ftr-354	898	11	that	that	SCONJ
ftr-354	898	12	the	the	DET
ftr-354	898	13	irs	irs	PROPN
ftr-354	898	14	can	can	AUX
ftr-354	898	15	not	not	PART
ftr-354	898	16	"	"	PUNCT
ftr-354	898	17	disregard	disregard	VERB
ftr-354	898	18	economic	economic	ADJ
ftr-354	898	19	transactions	transaction	NOUN
ftr-354	898	20	...	...	PUNCT
ftr-354	898	21	which	which	PRON
ftr-354	898	22	result	result	VERB
ftr-354	898	23	in	in	ADP
ftr-354	898	24	actual	actual	ADJ
ftr-354	898	25	,	,	PUNCT
ftr-354	898	26	non	non	ADJ
ftr-354	898	27	-	-	ADJ
ftr-354	898	28	tax	tax	NOUN
ftr-354	898	29	-	-	PUNCT
ftr-354	898	30	related	relate	VERB
ftr-354	898	31	changes	change	NOUN
ftr-354	898	32	in	in	ADP
ftr-354	898	33	economic	economic	ADJ
ftr-354	898	34	position	position	NOUN
ftr-354	898	35	"	"	PUNCT
ftr-354	898	36	)	)	PUNCT
ftr-354	898	37	.	.	PUNCT
ftr-354	899	1	in	in	ADP
ftr-354	899	2	gregory	gregory	PROPN
ftr-354	899	3	,	,	PUNCT
ftr-354	899	4	the	the	DET
ftr-354	899	5	transaction	transaction	NOUN
ftr-354	899	6	was	be	AUX
ftr-354	899	7	in	in	ADP
ftr-354	899	8	full	full	ADJ
ftr-354	899	9	compliance	compliance	NOUN
ftr-354	899	10	with	with	ADP
ftr-354	899	11	the	the	DET
ftr-354	899	12	letter	letter	NOUN
ftr-354	899	13	of	of	ADP
ftr-354	899	14	the	the	DET
ftr-354	899	15	statute	statute	NOUN
ftr-354	899	16	but	but	CCONJ
ftr-354	899	17	it	it	PRON
ftr-354	899	18	violated	violate	VERB
ftr-354	899	19	its	its	PRON
ftr-354	899	20	spirit	spirit	NOUN
ftr-354	899	21	.	.	PUNCT
ftr-354	900	1	this	this	PRON
ftr-354	900	2	is	be	AUX
ftr-354	900	3	not	not	PART
ftr-354	900	4	different	different	ADJ
ftr-354	900	5	from	from	ADP
ftr-354	900	6	setting	set	VERB
ftr-354	900	7	up	up	ADP
ftr-354	900	8	a	a	DET
ftr-354	900	9	transaction	transaction	NOUN
ftr-354	900	10	so	so	SCONJ
ftr-354	900	11	that	that	SCONJ
ftr-354	900	12	its	its	PRON
ftr-354	900	13	facts	fact	NOUN
ftr-354	900	14	would	would	AUX
ftr-354	900	15	appear	appear	VERB
ftr-354	900	16	one	one	NUM
ftr-354	900	17	way	way	NOUN
ftr-354	900	18	but	but	CCONJ
ftr-354	900	19	its	its	PRON
ftr-354	900	20	substance	substance	NOUN
ftr-354	900	21	was	be	AUX
ftr-354	900	22	otherwise	otherwise	ADV
ftr-354	900	23	.	.	PUNCT
ftr-354	901	1	in	in	ADP
ftr-354	901	2	both	both	PRON
ftr-354	901	3	of	of	ADP
ftr-354	901	4	these	these	DET
ftr-354	901	5	transactions	transaction	NOUN
ftr-354	901	6	,	,	PUNCT
ftr-354	901	7	the	the	DET
ftr-354	901	8	form	form	NOUN
ftr-354	901	9	is	be	AUX
ftr-354	901	10	not	not	PART
ftr-354	901	11	reflecting	reflect	VERB
ftr-354	901	12	its	its	PRON
ftr-354	901	13	substance	substance	NOUN
ftr-354	901	14	.	.	PUNCT
ftr-354	902	1	in	in	ADP
ftr-354	902	2	the	the	DET
ftr-354	902	3	reorganization	reorganization	NOUN
ftr-354	902	4	area	area	NOUN
ftr-354	902	5	,	,	PUNCT
ftr-354	902	6	the	the	DET
ftr-354	902	7	form	form	NOUN
ftr-354	902	8	may	may	AUX
ftr-354	902	9	comply	comply	VERB
ftr-354	902	10	with	with	ADP
ftr-354	902	11	the	the	DET
ftr-354	902	12	form	form	NOUN
ftr-354	902	13	required	require	VERB
ftr-354	902	14	by	by	ADP
ftr-354	902	15	the	the	DET
ftr-354	902	16	statute	statute	NOUN
ftr-354	902	17	,	,	PUNCT
ftr-354	902	18	but	but	CCONJ
ftr-354	902	19	the	the	DET
ftr-354	902	20	substance	substance	NOUN
ftr-354	902	21	may	may	AUX
ftr-354	902	22	be	be	AUX
ftr-354	902	23	otherwise	otherwise	ADV
ftr-354	902	24	,	,	PUNCT
ftr-354	902	25	as	as	ADP
ftr-354	902	26	in	in	ADP
ftr-354	902	27	gregory	gregory	PROPN
ftr-354	902	28	.	.	PUNCT
ftr-354	903	1	126	126	NUM
ftr-354	903	2	.	.	PUNCT
ftr-354	903	3	acm	acm	PROPN
ftr-354	903	4	partnership	partnership	PROPN
ftr-354	903	5	v.	v.	ADP
ftr-354	903	6	comm'r	comm'r	PROPN
ftr-354	903	7	,	,	PUNCT
ftr-354	903	8	157	157	NUM
ftr-354	903	9	f.3d	f.3d	NUM
ftr-354	903	10	231	231	NUM
ftr-354	903	11	(	(	PUNCT
ftr-354	903	12	3rd	3rd	ADJ
ftr-354	903	13	cir	cir	NOUN
ftr-354	903	14	.	.	PUNCT
ftr-354	903	15	1998	1998	NUM
ftr-354	903	16	)	)	PUNCT
ftr-354	903	17	.	.	PUNCT
ftr-354	904	1	the	the	DET
ftr-354	904	2	supreme	supreme	PROPN
ftr-354	904	3	court	court	PROPN
ftr-354	904	4	has	have	AUX
ftr-354	904	5	refused	refuse	VERB
ftr-354	904	6	to	to	PART
ftr-354	904	7	permit	permit	VERB
ftr-354	904	8	the	the	DET
ftr-354	904	9	transfer	transfer	NOUN
ftr-354	904	10	of	of	ADP
ftr-354	904	11	formal	formal	ADJ
ftr-354	904	12	legal	legal	ADJ
ftr-354	904	13	title	title	NOUN
ftr-354	904	14	to	to	PART
ftr-354	904	15	shift	shift	VERB
ftr-354	904	16	the	the	DET
ftr-354	904	17	incidence	incidence	NOUN
ftr-354	904	18	of	of	ADP
ftr-354	904	19	taxation	taxation	NOUN
ftr-354	904	20	attributable	attributable	ADJ
ftr-354	904	21	to	to	ADP
ftr-354	904	22	ownership	ownership	NOUN
ftr-354	904	23	of	of	ADP
ftr-354	904	24	property	property	NOUN
ftr-354	904	25	where	where	SCONJ
ftr-354	904	26	the	the	DET
ftr-354	904	27	transferor	transferor	NOUN
ftr-354	904	28	continues	continue	VERB
ftr-354	904	29	to	to	PART
ftr-354	904	30	retain	retain	VERB
ftr-354	904	31	significant	significant	ADJ
ftr-354	904	32	control	control	NOUN
ftr-354	904	33	over	over	ADP
ftr-354	904	34	the	the	DET
ftr-354	904	35	property	property	NOUN
ftr-354	904	36	transferred	transfer	VERB
ftr-354	904	37	.	.	PUNCT
ftr-354	904	38	"	"	PUNCT
ftr-354	905	1	comm'r	comm'r	NOUN
ftr-354	905	2	v.	v.	CCONJ
ftr-354	905	3	sunnen	sunnen	NOUN
ftr-354	905	4	,	,	PUNCT
ftr-354	905	5	333	333	NUM
ftr-354	905	6	u.s	u.s	PROPN
ftr-354	905	7	.	.	PROPN
ftr-354	905	8	591	591	NUM
ftr-354	905	9	(	(	PUNCT
ftr-354	905	10	1948	1948	NUM
ftr-354	905	11	)	)	PUNCT
ftr-354	905	12	;	;	PUNCT
ftr-354	905	13	helvering	helvere	VERB
ftr-354	905	14	v.	v.	ADP
ftr-354	905	15	clifford	clifford	PROPN
ftr-354	905	16	,	,	PUNCT
ftr-354	905	17	309	309	NUM
ftr-354	905	18	u.s	u.s	PROPN
ftr-354	905	19	.	.	PROPN
ftr-354	905	20	331	331	NUM
ftr-354	905	21	(	(	PUNCT
ftr-354	905	22	1940	1940	NUM
ftr-354	905	23	)	)	PUNCT
ftr-354	905	24	.	.	PUNCT
ftr-354	906	1	comm'r	comm'r	NOUN
ftr-354	906	2	v.	v.	ADP
ftr-354	906	3	tower	tower	NOUN
ftr-354	906	4	,	,	PUNCT
ftr-354	906	5	327	327	NUM
ftr-354	906	6	u.s	u.s	PROPN
ftr-354	906	7	.	.	PROPN
ftr-354	906	8	280	280	NUM
ftr-354	906	9	,	,	PUNCT
ftr-354	906	10	291	291	NUM
ftr-354	906	11	(	(	PUNCT
ftr-354	906	12	1946	1946	NUM
ftr-354	906	13	)	)	PUNCT
ftr-354	906	14	;	;	PUNCT
ftr-354	906	15	helvering	helvere	VERB
ftr-354	906	16	v.	v.	ADP
ftr-354	906	17	lazarus	lazarus	PROPN
ftr-354	906	18	,	,	PUNCT
ftr-354	906	19	308	308	NUM
ftr-354	906	20	u.s	u.s	PROPN
ftr-354	906	21	.	.	PROPN
ftr-354	906	22	252	252	NUM
ftr-354	906	23	,	,	PUNCT
ftr-354	906	24	255	255	NUM
ftr-354	906	25	(	(	PUNCT
ftr-354	906	26	1939	1939	NUM
ftr-354	906	27	)	)	PUNCT
ftr-354	906	28	.	.	PUNCT
ftr-354	907	1	see	see	VERB
ftr-354	907	2	also	also	ADV
ftr-354	907	3	comm'r	comm'r	VERB
ftr-354	907	4	v.	v.	ADP
ftr-354	907	5	p.g	p.g	PROPN
ftr-354	907	6	.	.	PROPN
ftr-354	907	7	lake	lake	PROPN
ftr-354	907	8	,	,	PUNCT
ftr-354	907	9	inc	inc	PROPN
ftr-354	907	10	.	.	PROPN
ftr-354	907	11	,	,	PUNCT
ftr-354	907	12	356	356	NUM
ftr-354	907	13	u.s	u.s	PROPN
ftr-354	907	14	.	.	PROPN
ftr-354	907	15	260	260	NUM
ftr-354	907	16	,	,	PUNCT
ftr-354	907	17	266	266	NUM
ftr-354	907	18	-	-	SYM
ftr-354	907	19	67	67	NUM
ftr-354	907	20	(	(	PUNCT
ftr-354	907	21	1958	1958	NUM
ftr-354	907	22	)	)	PUNCT
ftr-354	907	23	;	;	PUNCT
ftr-354	907	24	comm'r	comm'r	PROPN
ftr-354	907	25	v.	v.	ADP
ftr-354	907	26	court	court	PROPN
ftr-354	907	27	holding	holding	PROPN
ftr-354	907	28	co.	co.	PROPN
ftr-354	907	29	,	,	PUNCT
ftr-354	907	30	324	324	NUM
ftr-354	907	31	u.s	u.s	PROPN
ftr-354	907	32	.	.	PROPN
ftr-354	907	33	331	331	NUM
ftr-354	907	34	,	,	PUNCT
ftr-354	907	35	334	334	NUM
ftr-354	907	36	(	(	PUNCT
ftr-354	907	37	1945	1945	NUM
ftr-354	907	38	)	)	PUNCT
ftr-354	907	39	.	.	PUNCT
ftr-354	908	1	comm'r	comm'r	NOUN
ftr-354	908	2	v.	v.	ADP
ftr-354	908	3	duberstein	duberstein	NOUN
ftr-354	908	4	,	,	PUNCT
ftr-354	908	5	363	363	NUM
ftr-354	908	6	u.s	u.s	PROPN
ftr-354	908	7	.	.	PROPN
ftr-354	908	8	278	278	NUM
ftr-354	908	9	,	,	PUNCT
ftr-354	908	10	286	286	NUM
ftr-354	908	11	(	(	PUNCT
ftr-354	908	12	1960	1960	NUM
ftr-354	908	13	)	)	PUNCT
ftr-354	908	14	.	.	PUNCT
ftr-354	909	1	127	127	NUM
ftr-354	909	2	.	.	PUNCT
ftr-354	909	3	falsetti	falsetti	ADJ
ftr-354	909	4	v.	v.	ADP
ftr-354	909	5	comm'r	comm'r	PROPN
ftr-354	909	6	,	,	PUNCT
ftr-354	909	7	85	85	NUM
ftr-354	909	8	t.c	t.c	PROPN
ftr-354	909	9	.	.	PROPN
ftr-354	909	10	332	332	NUM
ftr-354	909	11	,	,	PUNCT
ftr-354	909	12	347	347	NUM
ftr-354	909	13	(	(	PUNCT
ftr-354	909	14	1985	1985	NUM
ftr-354	909	15	)	)	PUNCT
ftr-354	909	16	.	.	PUNCT
ftr-354	910	1	128	128	NUM
ftr-354	910	2	.	.	PUNCT
ftr-354	910	3	irc	irc	PROPN
ftr-354	910	4	§	§	PROPN
ftr-354	910	5	1001(c	1001(c	PROPN
ftr-354	910	6	)	)	PUNCT
ftr-354	910	7	.	.	PUNCT
ftr-354	911	1	129	129	NUM
ftr-354	911	2	.	.	PUNCT
ftr-354	912	1	irc	irc	PROPN
ftr-354	912	2	§	§	PROPN
ftr-354	912	3	1012(a	1012(a	NUM
ftr-354	912	4	)	)	PUNCT
ftr-354	912	5	.	.	PUNCT
ftr-354	913	1	308	308	NUM
ftr-354	914	1	[	[	X
ftr-354	914	2	vol	vol	NOUN
ftr-354	914	3	.	.	PUNCT
ftr-354	915	1	10:2	10:2	NUM
ftr-354	915	2	a	a	DET
ftr-354	915	3	proposal	proposal	NOUN
ftr-354	915	4	for	for	ADP
ftr-354	915	5	an	an	DET
ftr-354	915	6	elective	elective	ADJ
ftr-354	915	7	tax	tax	NOUN
ftr-354	915	8	benefits	benefit	NOUN
ftr-354	915	9	transfer	transfer	NOUN
ftr-354	915	10	system	system	NOUN
ftr-354	915	11	tax	tax	NOUN
ftr-354	915	12	benefits	benefit	NOUN
ftr-354	915	13	are	be	AUX
ftr-354	915	14	property	property	NOUN
ftr-354	915	15	rights	right	NOUN
ftr-354	915	16	.	.	PUNCT
ftr-354	916	1	inherent	inherent	ADJ
ftr-354	916	2	in	in	ADP
ftr-354	916	3	business	business	NOUN
ftr-354	916	4	property	property	NOUN
ftr-354	916	5	is	be	AUX
ftr-354	916	6	the	the	DET
ftr-354	916	7	right	right	NOUN
ftr-354	916	8	granted	grant	VERB
ftr-354	916	9	by	by	ADP
ftr-354	916	10	congress	congress	PROPN
ftr-354	916	11	to	to	ADP
ftr-354	916	12	the	the	DET
ftr-354	916	13	owner	owner	NOUN
ftr-354	916	14	to	to	PART
ftr-354	916	15	reduce	reduce	VERB
ftr-354	916	16	tax	tax	NOUN
ftr-354	916	17	liability	liability	NOUN
ftr-354	916	18	by	by	ADP
ftr-354	916	19	claiming	claim	VERB
ftr-354	916	20	various	various	ADJ
ftr-354	916	21	deductions	deduction	NOUN
ftr-354	916	22	and	and	CCONJ
ftr-354	916	23	credits	credit	NOUN
ftr-354	916	24	associated	associate	VERB
ftr-354	916	25	with	with	ADP
ftr-354	916	26	the	the	DET
ftr-354	916	27	property	property	NOUN
ftr-354	916	28	.	.	PUNCT
ftr-354	917	1	30	30	NUM
ftr-354	918	1	if	if	SCONJ
ftr-354	918	2	those	those	DET
ftr-354	918	3	rights	right	NOUN
ftr-354	918	4	are	be	AUX
ftr-354	918	5	transferrable	transferrable	ADJ
ftr-354	918	6	,	,	PUNCT
ftr-354	918	7	they	they	PRON
ftr-354	918	8	become	become	VERB
ftr-354	918	9	property	property	NOUN
ftr-354	918	10	themselves	themselves	PRON
ftr-354	918	11	because	because	SCONJ
ftr-354	918	12	property	property	NOUN
ftr-354	918	13	has	have	AUX
ftr-354	918	14	been	be	AUX
ftr-354	918	15	defined	define	VERB
ftr-354	918	16	as	as	ADP
ftr-354	918	17	encompassing	encompass	VERB
ftr-354	918	18	anything	anything	PRON
ftr-354	918	19	that	that	PRON
ftr-354	918	20	may	may	AUX
ftr-354	918	21	be	be	AUX
ftr-354	918	22	transferred	transfer	VERB
ftr-354	918	23	.	.	PUNCT
ftr-354	918	24	'	'	PUNCT
ftr-354	919	1	3	3	X
ftr-354	919	2	'	'	PUNCT
ftr-354	919	3	the	the	DET
ftr-354	919	4	supreme	supreme	PROPN
ftr-354	919	5	court	court	PROPN
ftr-354	919	6	has	have	AUX
ftr-354	919	7	said	say	VERB
ftr-354	919	8	that	that	SCONJ
ftr-354	919	9	"	"	PUNCT
ftr-354	919	10	[	[	X
ftr-354	919	11	t]he	t]he	ADJ
ftr-354	919	12	only	only	ADJ
ftr-354	919	13	relevant	relevant	ADJ
ftr-354	919	14	definitions	definition	NOUN
ftr-354	919	15	of	of	ADP
ftr-354	919	16	'	'	PUNCT
ftr-354	919	17	property	property	NOUN
ftr-354	919	18	'	'	PUNCT
ftr-354	919	19	to	to	PART
ftr-354	919	20	be	be	AUX
ftr-354	919	21	found	find	VERB
ftr-354	919	22	in	in	ADP
ftr-354	919	23	the	the	DET
ftr-354	919	24	principal	principal	ADJ
ftr-354	919	25	standard	standard	ADJ
ftr-354	919	26	dictionaries	dictionary	NOUN
ftr-354	919	27	[	[	X
ftr-354	919	28	footnote	footnote	NOUN
ftr-354	919	29	omitted	omit	VERB
ftr-354	919	30	]	]	PUNCT
ftr-354	919	31	are	be	AUX
ftr-354	919	32	...	...	PUNCT
ftr-354	919	33	that	that	SCONJ
ftr-354	919	34	'	'	PUNCT
ftr-354	919	35	property	property	NOUN
ftr-354	919	36	'	'	PUNCT
ftr-354	919	37	is	be	AUX
ftr-354	919	38	the	the	DET
ftr-354	919	39	physical	physical	ADJ
ftr-354	919	40	thing	thing	NOUN
ftr-354	919	41	which	which	PRON
ftr-354	919	42	is	be	AUX
ftr-354	919	43	a	a	DET
ftr-354	919	44	subject	subject	NOUN
ftr-354	919	45	of	of	ADP
ftr-354	919	46	ownership	ownership	NOUN
ftr-354	919	47	,	,	PUNCT
ftr-354	919	48	or	or	CCONJ
ftr-354	919	49	that	that	SCONJ
ftr-354	919	50	it	it	PRON
ftr-354	919	51	is	be	AUX
ftr-354	919	52	the	the	DET
ftr-354	919	53	aggregate	aggregate	NOUN
ftr-354	919	54	of	of	ADP
ftr-354	919	55	the	the	DET
ftr-354	919	56	owner	owner	NOUN
ftr-354	919	57	's	's	PART
ftr-354	919	58	rights	right	NOUN
ftr-354	919	59	to	to	PART
ftr-354	919	60	control	control	VERB
ftr-354	919	61	and	and	CCONJ
ftr-354	919	62	dispose	dispose	NOUN
ftr-354	919	63	of	of	ADP
ftr-354	919	64	that	that	DET
ftr-354	919	65	thing	thing	NOUN
ftr-354	919	66	.	.	PUNCT
ftr-354	919	67	"	"	PUNCT
ftr-354	920	1	3	3	NUM
ftr-354	920	2	2	2	NUM
ftr-354	920	3	thus	thus	ADV
ftr-354	920	4	,	,	PUNCT
ftr-354	920	5	assuming	assume	VERB
ftr-354	920	6	that	that	SCONJ
ftr-354	920	7	amendments	amendment	NOUN
ftr-354	920	8	are	be	AUX
ftr-354	920	9	made	make	VERB
ftr-354	920	10	to	to	ADP
ftr-354	920	11	the	the	DET
ftr-354	920	12	code	code	NOUN
ftr-354	920	13	appropriate	appropriate	ADJ
ftr-354	920	14	to	to	PART
ftr-354	920	15	allow	allow	VERB
ftr-354	920	16	the	the	DET
ftr-354	920	17	sale	sale	NOUN
ftr-354	920	18	of	of	ADP
ftr-354	920	19	tax	tax	NOUN
ftr-354	920	20	benefits	benefit	NOUN
ftr-354	920	21	,	,	PUNCT
ftr-354	920	22	the	the	DET
ftr-354	920	23	right	right	NOUN
ftr-354	920	24	of	of	ADP
ftr-354	920	25	a	a	DET
ftr-354	920	26	property	property	NOUN
ftr-354	920	27	owner	owner	NOUN
ftr-354	920	28	to	to	PART
ftr-354	920	29	claim	claim	VERB
ftr-354	920	30	crd	crd	NOUN
ftr-354	920	31	or	or	CCONJ
ftr-354	920	32	tax	tax	NOUN
ftr-354	920	33	credits	credit	NOUN
ftr-354	920	34	would	would	AUX
ftr-354	920	35	be	be	AUX
ftr-354	920	36	treated	treat	VERB
ftr-354	920	37	as	as	ADP
ftr-354	920	38	property	property	NOUN
ftr-354	920	39	disposed	dispose	VERB
ftr-354	920	40	of	of	ADP
ftr-354	920	41	in	in	ADP
ftr-354	920	42	a	a	DET
ftr-354	920	43	transaction	transaction	NOUN
ftr-354	920	44	in	in	SCONJ
ftr-354	920	45	which	which	DET
ftr-354	920	46	gain	gain	NOUN
ftr-354	920	47	or	or	CCONJ
ftr-354	920	48	loss	loss	NOUN
ftr-354	920	49	would	would	AUX
ftr-354	920	50	have	have	VERB
ftr-354	920	51	to	to	PART
ftr-354	920	52	be	be	AUX
ftr-354	920	53	determined	determine	VERB
ftr-354	920	54	and	and	CCONJ
ftr-354	920	55	the	the	DET
ftr-354	920	56	acquiring	acquire	VERB
ftr-354	920	57	taxpayer	taxpayer	NOUN
ftr-354	920	58	would	would	AUX
ftr-354	920	59	have	have	VERB
ftr-354	920	60	to	to	PART
ftr-354	920	61	determine	determine	VERB
ftr-354	920	62	its	its	PRON
ftr-354	920	63	basis	basis	NOUN
ftr-354	920	64	in	in	ADP
ftr-354	920	65	the	the	DET
ftr-354	920	66	acquired	acquire	VERB
ftr-354	920	67	property	property	NOUN
ftr-354	920	68	.	.	PUNCT
ftr-354	921	1	33	33	NUM
ftr-354	922	1	if	if	SCONJ
ftr-354	922	2	these	these	DET
ftr-354	922	3	rules	rule	NOUN
ftr-354	922	4	are	be	AUX
ftr-354	922	5	applied	apply	VERB
ftr-354	922	6	,	,	PUNCT
ftr-354	922	7	income	income	NOUN
ftr-354	922	8	or	or	CCONJ
ftr-354	922	9	deduction	deduction	NOUN
ftr-354	922	10	may	may	AUX
ftr-354	922	11	be	be	AUX
ftr-354	922	12	created	create	VERB
ftr-354	922	13	at	at	ADP
ftr-354	922	14	the	the	DET
ftr-354	922	15	time	time	NOUN
ftr-354	922	16	the	the	DET
ftr-354	922	17	tax	tax	NOUN
ftr-354	922	18	benefit	benefit	NOUN
ftr-354	922	19	is	be	AUX
ftr-354	922	20	sold	sell	VERB
ftr-354	922	21	and	and	CCONJ
ftr-354	922	22	the	the	DET
ftr-354	922	23	transferee	transferee	NOUN
ftr-354	922	24	would	would	AUX
ftr-354	922	25	take	take	VERB
ftr-354	922	26	a	a	DET
ftr-354	922	27	basis	basis	NOUN
ftr-354	922	28	that	that	PRON
ftr-354	922	29	will	will	AUX
ftr-354	922	30	be	be	AUX
ftr-354	922	31	equal	equal	ADJ
ftr-354	922	32	to	to	ADP
ftr-354	922	33	only	only	ADV
ftr-354	922	34	35	35	NUM
ftr-354	922	35	%	%	NOUN
ftr-354	922	36	of	of	ADP
ftr-354	922	37	the	the	DET
ftr-354	922	38	transferor	transferor	NOUN
ftr-354	922	39	's	's	PART
ftr-354	922	40	basis	basis	NOUN
ftr-354	922	41	.	.	PUNCT
ftr-354	923	1	current	current	ADJ
ftr-354	923	2	law	law	NOUN
ftr-354	923	3	provisions	provision	NOUN
ftr-354	923	4	that	that	PRON
ftr-354	923	5	allow	allow	VERB
ftr-354	923	6	tax	tax	NOUN
ftr-354	923	7	deductions	deduction	NOUN
ftr-354	923	8	and	and	CCONJ
ftr-354	923	9	credits	credit	NOUN
ftr-354	923	10	to	to	PART
ftr-354	923	11	be	be	AUX
ftr-354	923	12	transferred	transfer	VERB
ftr-354	923	13	treat	treat	VERB
ftr-354	923	14	the	the	DET
ftr-354	923	15	transfer	transfer	NOUN
ftr-354	923	16	of	of	ADP
ftr-354	923	17	tax	tax	NOUN
ftr-354	923	18	benefits	benefit	NOUN
ftr-354	923	19	as	as	ADP
ftr-354	923	20	tax	tax	NOUN
ftr-354	923	21	-	-	PUNCT
ftr-354	923	22	free	free	ADJ
ftr-354	923	23	events	event	NOUN
ftr-354	923	24	.	.	PUNCT
ftr-354	924	1	for	for	ADP
ftr-354	924	2	example	example	NOUN
ftr-354	924	3	,	,	PUNCT
ftr-354	924	4	the	the	DET
ftr-354	924	5	sale	sale	NOUN
ftr-354	924	6	of	of	ADP
ftr-354	924	7	the	the	DET
ftr-354	924	8	"	"	PUNCT
ftr-354	924	9	qualified	qualified	ADJ
ftr-354	924	10	equity	equity	NOUN
ftr-354	924	11	investment	investment	NOUN
ftr-354	924	12	"	"	PUNCT
ftr-354	924	13	that	that	PRON
ftr-354	924	14	transfers	transfer	VERB
ftr-354	924	15	a	a	DET
ftr-354	924	16	nmtc	nmtc	NOUN
ftr-354	924	17	results	result	NOUN
ftr-354	924	18	in	in	ADP
ftr-354	924	19	no	no	DET
ftr-354	924	20	gain	gain	NOUN
ftr-354	924	21	or	or	CCONJ
ftr-354	924	22	loss	loss	NOUN
ftr-354	924	23	with	with	ADP
ftr-354	924	24	respect	respect	NOUN
ftr-354	924	25	to	to	ADP
ftr-354	924	26	the	the	DET
ftr-354	924	27	credit	credit	NOUN
ftr-354	924	28	to	to	ADP
ftr-354	924	29	the	the	DET
ftr-354	924	30	transferor	transferor	NOUN
ftr-354	924	31	.	.	PUNCT
ftr-354	925	1	moreover	moreover	ADV
ftr-354	925	2	,	,	PUNCT
ftr-354	925	3	provisions	provision	NOUN
ftr-354	925	4	that	that	PRON
ftr-354	925	5	allow	allow	VERB
ftr-354	925	6	for	for	ADP
ftr-354	925	7	"	"	PUNCT
ftr-354	925	8	nonrecognition	nonrecognition	NOUN
ftr-354	925	9	"	"	PUNCT
ftr-354	925	10	of	of	ADP
ftr-354	925	11	gain	gain	NOUN
ftr-354	925	12	or	or	CCONJ
ftr-354	925	13	loss	loss	NOUN
ftr-354	925	14	never	never	ADV
ftr-354	925	15	impose	impose	VERB
ftr-354	925	16	taxable	taxable	ADJ
ftr-354	925	17	boot	boot	NOUN
ftr-354	925	18	status	status	NOUN
ftr-354	925	19	on	on	ADP
ftr-354	925	20	any	any	DET
ftr-354	925	21	consideration	consideration	NOUN
ftr-354	925	22	attributable	attributable	ADJ
ftr-354	925	23	to	to	ADP
ftr-354	925	24	the	the	DET
ftr-354	925	25	value	value	NOUN
ftr-354	925	26	of	of	ADP
ftr-354	925	27	transferred	transfer	VERB
ftr-354	925	28	tax	tax	NOUN
ftr-354	925	29	benefits	benefit	NOUN
ftr-354	925	30	,	,	PUNCT
ftr-354	925	31	such	such	ADJ
ftr-354	925	32	as	as	ADP
ftr-354	925	33	built	build	VERB
ftr-354	925	34	-	-	PUNCT
ftr-354	925	35	in	in	ADP
ftr-354	925	36	losses	loss	NOUN
ftr-354	925	37	and	and	CCONJ
ftr-354	925	38	crd	crd	NOUN
ftr-354	925	39	.	.	PUNCT
ftr-354	926	1	in	in	ADP
ftr-354	926	2	a	a	DET
ftr-354	926	3	section	section	NOUN
ftr-354	926	4	351	351	NUM
ftr-354	926	5	transaction	transaction	NOUN
ftr-354	926	6	the	the	DET
ftr-354	926	7	transferor	transferor	NOUN
ftr-354	926	8	of	of	ADP
ftr-354	926	9	property	property	NOUN
ftr-354	926	10	who	who	PRON
ftr-354	926	11	receives	receive	VERB
ftr-354	926	12	stock	stock	NOUN
ftr-354	926	13	neither	neither	CCONJ
ftr-354	926	14	realizes	realize	VERB
ftr-354	926	15	nor	nor	CCONJ
ftr-354	926	16	recognized	recognize	VERB
ftr-354	926	17	any	any	DET
ftr-354	926	18	gain	gain	NOUN
ftr-354	926	19	with	with	ADP
ftr-354	926	20	respect	respect	NOUN
ftr-354	926	21	to	to	ADP
ftr-354	926	22	the	the	DET
ftr-354	926	23	value	value	NOUN
ftr-354	926	24	of	of	ADP
ftr-354	926	25	stock	stock	NOUN
ftr-354	926	26	attributable	attributable	ADJ
ftr-354	926	27	to	to	ADP
ftr-354	926	28	the	the	DET
ftr-354	926	29	basis	basis	NOUN
ftr-354	926	30	of	of	ADP
ftr-354	926	31	the	the	DET
ftr-354	926	32	transferred	transfer	VERB
ftr-354	926	33	property	property	NOUN
ftr-354	926	34	.	.	PUNCT
ftr-354	927	1	consistent	consistent	ADJ
ftr-354	927	2	with	with	ADP
ftr-354	927	3	the	the	DET
ftr-354	927	4	current	current	ADJ
ftr-354	927	5	treatment	treatment	NOUN
ftr-354	927	6	of	of	ADP
ftr-354	927	7	tax	tax	NOUN
ftr-354	927	8	benefits	benefit	NOUN
ftr-354	927	9	,	,	PUNCT
ftr-354	927	10	the	the	DET
ftr-354	927	11	proposed	propose	VERB
ftr-354	927	12	system	system	NOUN
ftr-354	927	13	's	's	PART
ftr-354	927	14	objective	objective	NOUN
ftr-354	927	15	of	of	ADP
ftr-354	927	16	merely	merely	ADV
ftr-354	927	17	shifting	shift	VERB
ftr-354	927	18	a	a	DET
ftr-354	927	19	tax	tax	NOUN
ftr-354	927	20	benefit	benefit	NOUN
ftr-354	927	21	,	,	PUNCT
ftr-354	927	22	not	not	PART
ftr-354	927	23	creating	create	VERB
ftr-354	927	24	any	any	DET
ftr-354	927	25	income	income	NOUN
ftr-354	927	26	or	or	CCONJ
ftr-354	927	27	deduction	deduction	NOUN
ftr-354	927	28	or	or	CCONJ
ftr-354	927	29	altering	alter	VERB
ftr-354	927	30	the	the	DET
ftr-354	927	31	amount	amount	NOUN
ftr-354	927	32	of	of	ADP
ftr-354	927	33	tax	tax	NOUN
ftr-354	927	34	basis	basis	NOUN
ftr-354	927	35	in	in	ADP
ftr-354	927	36	the	the	DET
ftr-354	927	37	process	process	NOUN
ftr-354	927	38	,	,	PUNCT
ftr-354	927	39	would	would	AUX
ftr-354	927	40	be	be	AUX
ftr-354	927	41	achieved	achieve	VERB
ftr-354	927	42	by	by	ADP
ftr-354	927	43	expressly	expressly	ADV
ftr-354	927	44	treating	treat	VERB
ftr-354	927	45	the	the	DET
ftr-354	927	46	transfer	transfer	NOUN
ftr-354	927	47	as	as	ADP
ftr-354	927	48	a	a	DET
ftr-354	927	49	nonrecognition	nonrecognition	NOUN
ftr-354	927	50	exception	exception	NOUN
ftr-354	927	51	to	to	ADP
ftr-354	927	52	the	the	DET
ftr-354	927	53	general	general	ADJ
ftr-354	927	54	recognition	recognition	NOUN
ftr-354	927	55	rule	rule	NOUN
ftr-354	927	56	of	of	ADP
ftr-354	927	57	section	section	NOUN
ftr-354	927	58	1001.134	1001.134	PROPN
ftr-354	927	59	the	the	DET
ftr-354	927	60	lessor	lessor	NOUN
ftr-354	927	61	would	would	AUX
ftr-354	927	62	neither	neither	CCONJ
ftr-354	927	63	realize	realize	VERB
ftr-354	927	64	nor	nor	CCONJ
ftr-354	927	65	recognize	recognize	VERB
ftr-354	927	66	any	any	DET
ftr-354	927	67	gain	gain	NOUN
ftr-354	927	68	or	or	CCONJ
ftr-354	927	69	loss	loss	NOUN
ftr-354	927	70	on	on	ADP
ftr-354	927	71	the	the	DET
ftr-354	927	72	sale	sale	NOUN
ftr-354	927	73	of	of	ADP
ftr-354	927	74	benefits	benefit	NOUN
ftr-354	927	75	.	.	PUNCT
ftr-354	928	1	after	after	ADP
ftr-354	928	2	the	the	DET
ftr-354	928	3	sale	sale	NOUN
ftr-354	928	4	,	,	PUNCT
ftr-354	928	5	it	it	PRON
ftr-354	928	6	would	would	AUX
ftr-354	928	7	have	have	VERB
ftr-354	928	8	no	no	DET
ftr-354	928	9	basis	basis	NOUN
ftr-354	928	10	in	in	ADP
ftr-354	928	11	the	the	DET
ftr-354	928	12	leased	lease	VERB
ftr-354	928	13	property	property	NOUN
ftr-354	928	14	that	that	PRON
ftr-354	928	15	it	it	PRON
ftr-354	928	16	continues	continue	VERB
ftr-354	928	17	to	to	PART
ftr-354	928	18	own	own	VERB
ftr-354	928	19	.	.	PUNCT
ftr-354	929	1	if	if	SCONJ
ftr-354	929	2	the	the	DET
ftr-354	929	3	130	130	NUM
ftr-354	929	4	.	.	PUNCT
ftr-354	930	1	this	this	DET
ftr-354	930	2	"	"	PUNCT
ftr-354	930	3	right	right	ADJ
ftr-354	930	4	"	"	PUNCT
ftr-354	930	5	is	be	AUX
ftr-354	930	6	said	say	VERB
ftr-354	930	7	to	to	PART
ftr-354	930	8	have	have	AUX
ftr-354	930	9	been	be	AUX
ftr-354	930	10	granted	grant	VERB
ftr-354	930	11	as	as	ADP
ftr-354	930	12	"	"	PUNCT
ftr-354	930	13	a	a	DET
ftr-354	930	14	matter	matter	NOUN
ftr-354	930	15	of	of	ADP
ftr-354	930	16	legislative	legislative	ADJ
ftr-354	930	17	grace	grace	NOUN
ftr-354	930	18	...	...	PUNCT
ftr-354	930	19	.	.	PUNCT
ftr-354	930	20	"	"	PUNCT
ftr-354	931	1	deputy	deputy	NOUN
ftr-354	931	2	v.	v.	ADP
ftr-354	931	3	du	du	PROPN
ftr-354	931	4	pont	pont	PROPN
ftr-354	931	5	,	,	PUNCT
ftr-354	931	6	308	308	NUM
ftr-354	931	7	u.s	u.s	PROPN
ftr-354	931	8	.	.	PROPN
ftr-354	931	9	488	488	NUM
ftr-354	931	10	,	,	PUNCT
ftr-354	931	11	493	493	NUM
ftr-354	931	12	(	(	PUNCT
ftr-354	931	13	1940	1940	NUM
ftr-354	931	14	)	)	PUNCT
ftr-354	931	15	.	.	PUNCT
ftr-354	932	1	131	131	X
ftr-354	932	2	.	.	PUNCT
ftr-354	933	1	in	in	ADP
ftr-354	933	2	hempt	hempt	PROPN
ftr-354	933	3	bros	bros	PROPN
ftr-354	933	4	.	.	PROPN
ftr-354	933	5	,	,	PUNCT
ftr-354	933	6	inc	inc	PROPN
ftr-354	933	7	.	.	PROPN
ftr-354	933	8	v.	v.	PROPN
ftr-354	933	9	u.s	u.s	PROPN
ftr-354	933	10	.	.	PROPN
ftr-354	933	11	,	,	PUNCT
ftr-354	933	12	354	354	NUM
ftr-354	933	13	f.supp	f.supp	ADJ
ftr-354	933	14	.	.	PROPN
ftr-354	933	15	1172	1172	NUM
ftr-354	933	16	,	,	PUNCT
ftr-354	933	17	1175	1175	NUM
ftr-354	933	18	(	(	PUNCT
ftr-354	933	19	m.d.pa.1973	m.d.pa.1973	NOUN
ftr-354	933	20	)	)	PUNCT
ftr-354	933	21	,	,	PUNCT
ftr-354	933	22	affd	affd	PROPN
ftr-354	933	23	,	,	PUNCT
ftr-354	933	24	490	490	NUM
ftr-354	933	25	f.2d	f.2d	NOUN
ftr-354	933	26	1172	1172	NUM
ftr-354	933	27	(	(	PUNCT
ftr-354	933	28	3rd	3rd	ADJ
ftr-354	933	29	cir	cir	NOUN
ftr-354	933	30	.	.	PROPN
ftr-354	933	31	1974	1974	NUM
ftr-354	933	32	)	)	PUNCT
ftr-354	933	33	,	,	PUNCT
ftr-354	933	34	cert	cert	PROPN
ftr-354	933	35	.	.	PUNCT
ftr-354	933	36	denied	deny	VERB
ftr-354	933	37	,	,	PUNCT
ftr-354	933	38	419	419	NUM
ftr-354	933	39	u.s	u.s	PROPN
ftr-354	933	40	.	.	PROPN
ftr-354	933	41	826	826	NUM
ftr-354	933	42	(	(	PUNCT
ftr-354	933	43	1974	1974	NUM
ftr-354	933	44	)	)	PUNCT
ftr-354	933	45	.	.	PUNCT
ftr-354	934	1	132	132	NUM
ftr-354	934	2	.	.	X
ftr-354	934	3	crane	crane	NOUN
ftr-354	934	4	v.	v.	ADP
ftr-354	934	5	comm'r	comm'r	PROPN
ftr-354	934	6	,	,	PUNCT
ftr-354	934	7	331	331	NUM
ftr-354	934	8	u.s	u.s	PROPN
ftr-354	934	9	.	.	PROPN
ftr-354	934	10	1	1	NUM
ftr-354	934	11	,	,	PUNCT
ftr-354	934	12	6	6	NUM
ftr-354	934	13	(	(	PUNCT
ftr-354	934	14	1947	1947	NUM
ftr-354	934	15	)	)	PUNCT
ftr-354	934	16	.	.	PUNCT
ftr-354	935	1	133	133	NUM
ftr-354	935	2	.	.	X
ftr-354	936	1	black	black	PROPN
ftr-354	936	2	's	's	PART
ftr-354	936	3	law	law	NOUN
ftr-354	936	4	dictionary	dictionary	NOUN
ftr-354	936	5	defines	define	VERB
ftr-354	936	6	"	"	PUNCT
ftr-354	936	7	property	property	NOUN
ftr-354	936	8	"	"	PUNCT
ftr-354	936	9	as	as	ADP
ftr-354	936	10	,	,	PUNCT
ftr-354	936	11	among	among	ADP
ftr-354	936	12	other	other	ADJ
ftr-354	936	13	things	thing	NOUN
ftr-354	936	14	,	,	PUNCT
ftr-354	936	15	"	"	PUNCT
ftr-354	936	16	the	the	DET
ftr-354	936	17	right	right	NOUN
ftr-354	936	18	to	to	PART
ftr-354	936	19	possess	possess	VERB
ftr-354	936	20	,	,	PUNCT
ftr-354	936	21	use	use	NOUN
ftr-354	936	22	,	,	PUNCT
ftr-354	936	23	and	and	CCONJ
ftr-354	936	24	enjoy	enjoy	VERB
ftr-354	936	25	a	a	DET
ftr-354	936	26	determinate	determinate	ADJ
ftr-354	936	27	thing	thing	NOUN
ftr-354	936	28	(	(	PUNCT
ftr-354	936	29	either	either	CCONJ
ftr-354	936	30	a	a	DET
ftr-354	936	31	tract	tract	NOUN
ftr-354	936	32	of	of	ADP
ftr-354	936	33	land	land	NOUN
ftr-354	936	34	or	or	CCONJ
ftr-354	936	35	a	a	DET
ftr-354	936	36	chattel	chattel	NOUN
ftr-354	936	37	)	)	PUNCT
ftr-354	936	38	;	;	PUNCT
ftr-354	936	39	the	the	DET
ftr-354	936	40	right	right	NOUN
ftr-354	936	41	of	of	ADP
ftr-354	936	42	ownership	ownership	NOUN
ftr-354	936	43	...	...	PUNCT
ftr-354	936	44	.	.	PUNCT
ftr-354	936	45	"	"	PUNCT
ftr-354	937	1	134	134	NUM
ftr-354	937	2	.	.	PUNCT
ftr-354	937	3	irc	irc	PROPN
ftr-354	937	4	§	§	PROPN
ftr-354	937	5	7701(a)(45	7701(a)(45	PROPN
ftr-354	937	6	)	)	PUNCT
ftr-354	937	7	.	.	PUNCT
ftr-354	938	1	2010	2010	NUM
ftr-354	938	2	]	]	PUNCT
ftr-354	938	3	309	309	NUM
ftr-354	938	4	florida	florida	PROPN
ftr-354	938	5	tax	tax	NOUN
ftr-354	938	6	review	review	NOUN
ftr-354	938	7	lessor	lessor	NOUN
ftr-354	938	8	eventually	eventually	ADV
ftr-354	938	9	sells	sell	VERB
ftr-354	938	10	the	the	DET
ftr-354	938	11	property	property	NOUN
ftr-354	938	12	after	after	SCONJ
ftr-354	938	13	the	the	DET
ftr-354	938	14	term	term	NOUN
ftr-354	938	15	of	of	ADP
ftr-354	938	16	the	the	DET
ftr-354	938	17	lease	lease	NOUN
ftr-354	938	18	expires	expire	VERB
ftr-354	938	19	for	for	ADP
ftr-354	938	20	its	its	PRON
ftr-354	938	21	residual	residual	ADJ
ftr-354	938	22	value	value	NOUN
ftr-354	938	23	,	,	PUNCT
ftr-354	938	24	it	it	PRON
ftr-354	938	25	will	will	AUX
ftr-354	938	26	determine	determine	VERB
ftr-354	938	27	its	its	PRON
ftr-354	938	28	gain	gain	NOUN
ftr-354	938	29	on	on	ADP
ftr-354	938	30	the	the	DET
ftr-354	938	31	transaction	transaction	NOUN
ftr-354	938	32	by	by	ADP
ftr-354	938	33	comparing	compare	VERB
ftr-354	938	34	its	its	PRON
ftr-354	938	35	amount	amount	NOUN
ftr-354	938	36	realized	realize	VERB
ftr-354	938	37	with	with	ADP
ftr-354	938	38	a	a	DET
ftr-354	938	39	zero	zero	NUM
ftr-354	938	40	tax	tax	NOUN
ftr-354	938	41	basis	basis	NOUN
ftr-354	938	42	.	.	PUNCT
ftr-354	939	1	granting	grant	VERB
ftr-354	939	2	the	the	DET
ftr-354	939	3	transaction	transaction	NOUN
ftr-354	939	4	nonrecognition	nonrecognition	NOUN
ftr-354	939	5	treatment	treatment	NOUN
ftr-354	939	6	would	would	AUX
ftr-354	939	7	yield	yield	VERB
ftr-354	939	8	the	the	DET
ftr-354	939	9	intended	intend	VERB
ftr-354	939	10	consequences	consequence	NOUN
ftr-354	939	11	for	for	ADP
ftr-354	939	12	the	the	DET
ftr-354	939	13	purchaser	purchaser	NOUN
ftr-354	939	14	.	.	PUNCT
ftr-354	940	1	instead	instead	ADV
ftr-354	940	2	of	of	ADP
ftr-354	940	3	taking	take	VERB
ftr-354	940	4	a	a	DET
ftr-354	940	5	cost	cost	NOUN
ftr-354	940	6	basis	basis	NOUN
ftr-354	940	7	in	in	ADP
ftr-354	940	8	the	the	DET
ftr-354	940	9	tax	tax	NOUN
ftr-354	940	10	benefit	benefit	NOUN
ftr-354	940	11	,	,	PUNCT
ftr-354	940	12	normal	normal	ADJ
ftr-354	940	13	nonrecognition	nonrecognition	NOUN
ftr-354	940	14	rules	rule	NOUN
ftr-354	940	15	call	call	VERB
ftr-354	940	16	for	for	ADP
ftr-354	940	17	a	a	DET
ftr-354	940	18	transferred	transfer	VERB
ftr-354	940	19	tax	tax	NOUN
ftr-354	940	20	basis	basis	NOUN
ftr-354	940	21	.	.	PUNCT
ftr-354	941	1	because	because	SCONJ
ftr-354	941	2	both	both	CCONJ
ftr-354	941	3	the	the	DET
ftr-354	941	4	entitlement	entitlement	NOUN
ftr-354	941	5	to	to	ADP
ftr-354	941	6	,	,	PUNCT
ftr-354	941	7	and	and	CCONJ
ftr-354	941	8	the	the	DET
ftr-354	941	9	amount	amount	NOUN
ftr-354	941	10	of	of	ADP
ftr-354	941	11	,	,	PUNCT
ftr-354	941	12	property	property	NOUN
ftr-354	941	13	related	relate	VERB
ftr-354	941	14	tax	tax	NOUN
ftr-354	941	15	credits	credit	NOUN
ftr-354	941	16	are	be	AUX
ftr-354	941	17	determined	determine	VERB
ftr-354	941	18	with	with	ADP
ftr-354	941	19	reference	reference	NOUN
ftr-354	941	20	to	to	ADP
ftr-354	941	21	tax	tax	NOUN
ftr-354	941	22	basis	basis	NOUN
ftr-354	941	23	,	,	PUNCT
ftr-354	941	24	a	a	DET
ftr-354	941	25	transferred	transfer	VERB
ftr-354	941	26	basis	basis	NOUN
ftr-354	941	27	rule	rule	NOUN
ftr-354	941	28	that	that	PRON
ftr-354	941	29	places	place	VERB
ftr-354	941	30	the	the	DET
ftr-354	941	31	transferee	transferee	NOUN
ftr-354	941	32	in	in	ADP
ftr-354	941	33	the	the	DET
ftr-354	941	34	shoes	shoe	NOUN
ftr-354	941	35	of	of	ADP
ftr-354	941	36	the	the	DET
ftr-354	941	37	transferor	transferor	NOUN
ftr-354	941	38	will	will	AUX
ftr-354	941	39	facilitate	facilitate	VERB
ftr-354	941	40	tax	tax	NOUN
ftr-354	941	41	credit	credit	NOUN
ftr-354	941	42	transfers	transfer	NOUN
ftr-354	941	43	,	,	PUNCT
ftr-354	941	44	as	as	ADV
ftr-354	941	45	well	well	ADV
ftr-354	941	46	.	.	PUNCT
ftr-354	942	1	viii	viii	PROPN
ftr-354	942	2	.	.	PUNCT
ftr-354	943	1	conclusion	conclusion	NOUN
ftr-354	943	2	a	a	DET
ftr-354	943	3	tax	tax	NOUN
ftr-354	943	4	-	-	PUNCT
ftr-354	943	5	benefit	benefit	NOUN
ftr-354	943	6	allocation	allocation	NOUN
ftr-354	943	7	system	system	NOUN
ftr-354	943	8	with	with	ADP
ftr-354	943	9	appropriate	appropriate	ADJ
ftr-354	943	10	anti	anti	ADJ
ftr-354	943	11	-	-	ADJ
ftr-354	943	12	abuse	abuse	ADJ
ftr-354	943	13	safeguards	safeguard	NOUN
ftr-354	943	14	will	will	AUX
ftr-354	943	15	contribute	contribute	VERB
ftr-354	943	16	toward	toward	ADP
ftr-354	943	17	a	a	DET
ftr-354	943	18	more	more	ADV
ftr-354	943	19	efficient	efficient	ADJ
ftr-354	943	20	utilization	utilization	NOUN
ftr-354	943	21	of	of	ADP
ftr-354	943	22	tax	tax	NOUN
ftr-354	943	23	incentives	incentive	NOUN
ftr-354	943	24	.	.	PUNCT
ftr-354	944	1	such	such	DET
ftr-354	944	2	a	a	DET
ftr-354	944	3	system	system	NOUN
ftr-354	944	4	is	be	AUX
ftr-354	944	5	to	to	ADP
ftr-354	944	6	the	the	DET
ftr-354	944	7	advantage	advantage	NOUN
ftr-354	944	8	of	of	ADP
ftr-354	944	9	both	both	DET
ftr-354	944	10	taxpayers	taxpayer	NOUN
ftr-354	944	11	and	and	CCONJ
ftr-354	944	12	the	the	DET
ftr-354	944	13	government	government	NOUN
ftr-354	944	14	.	.	PUNCT
ftr-354	945	1	tax	tax	NOUN
ftr-354	945	2	liability	liability	NOUN
ftr-354	945	3	,	,	PUNCT
ftr-354	945	4	cash	cash	NOUN
ftr-354	945	5	flow	flow	NOUN
ftr-354	945	6	,	,	PUNCT
ftr-354	945	7	and	and	CCONJ
ftr-354	945	8	reported	report	VERB
ftr-354	945	9	earnings	earning	NOUN
ftr-354	945	10	will	will	AUX
ftr-354	945	11	be	be	AUX
ftr-354	945	12	more	more	ADV
ftr-354	945	13	accurately	accurately	ADV
ftr-354	945	14	reflected	reflect	VERB
ftr-354	945	15	,	,	PUNCT
ftr-354	945	16	competition	competition	NOUN
ftr-354	945	17	and	and	CCONJ
ftr-354	945	18	decision	decision	NOUN
ftr-354	945	19	making	making	NOUN
ftr-354	945	20	will	will	AUX
ftr-354	945	21	not	not	PART
ftr-354	945	22	be	be	AUX
ftr-354	945	23	distorted	distort	VERB
ftr-354	945	24	,	,	PUNCT
ftr-354	945	25	and	and	CCONJ
ftr-354	945	26	taxable	taxable	ADJ
ftr-354	945	27	transactions	transaction	NOUN
ftr-354	945	28	intended	intend	VERB
ftr-354	945	29	by	by	ADP
ftr-354	945	30	the	the	DET
ftr-354	945	31	government	government	NOUN
ftr-354	945	32	to	to	PART
ftr-354	945	33	be	be	AUX
ftr-354	945	34	encouraged	encourage	VERB
ftr-354	945	35	by	by	ADP
ftr-354	945	36	stimulus	stimulus	ADJ
ftr-354	945	37	legislation	legislation	NOUN
ftr-354	945	38	will	will	AUX
ftr-354	945	39	occur	occur	VERB
ftr-354	945	40	with	with	ADP
ftr-354	945	41	greater	great	ADJ
ftr-354	945	42	frequency	frequency	NOUN
ftr-354	945	43	.	.	PUNCT
ftr-354	946	1	the	the	DET
ftr-354	946	2	proposed	propose	VERB
ftr-354	946	3	system	system	NOUN
ftr-354	946	4	furthers	further	VERB
ftr-354	946	5	these	these	DET
ftr-354	946	6	objectives	objective	NOUN
ftr-354	946	7	while	while	SCONJ
ftr-354	946	8	operating	operate	VERB
ftr-354	946	9	within	within	ADP
ftr-354	946	10	the	the	DET
ftr-354	946	11	confines	confine	NOUN
ftr-354	946	12	of	of	ADP
ftr-354	946	13	well	well	ADV
ftr-354	946	14	established	establish	VERB
ftr-354	946	15	anti	anti	ADJ
ftr-354	946	16	-	-	ADJ
ftr-354	946	17	avoidance	avoidance	ADJ
ftr-354	946	18	statutory	statutory	ADJ
ftr-354	946	19	and	and	CCONJ
ftr-354	946	20	judicial	judicial	ADJ
ftr-354	946	21	rules	rule	NOUN
ftr-354	946	22	.	.	PUNCT
ftr-354	947	1	310	310	NUM
ftr-354	948	1	[	[	X
ftr-354	948	2	vol	vol	NOUN
ftr-354	948	3	.	.	PUNCT
ftr-354	949	1	10:2	10:2	NUM